KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

PT MATAHARI DEPARTMENT STORE Tbk Halaman 531 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM 30 SEPTEMBER 2011 SETELAH PENGGABUNGAN USAHA, 2010 DAN 31 DESEMBER 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2011 AFTER MERGER, 2010 AND 31 DECEMBER 2010 Expressed in millions of Rupiah, unless otherwise stated Laporan keuangan 2010 telah disajikan kembali. Lihat catatan 3. The 2010 financial statements have been restated. See Note 3

8. AKRUAL

8. ACCRUED EXPENSES

30 September 31 Desember September 2011 December 2010 Gaji dan tunjangan 55,457 83,642 Salaries and allowance Utilitas 43,465 44,268 Utilities Sewa 40,916 23,210 Rent Pemasaran dan perlengkapan 28,409 35,730 Marketing and equipment Transportasi 10,375 5,830 Transportation Konsultan 9,755 1,126 Consultant Perjalanan dinas 3,935 2,518 Business travel Asuransi 2,573 879 Insurance Bunga 1,051 2,989 Interest Pajak reklame 709 2,822 Billboard tax Lain-lain masing-masing Others di bawah Rp 1.000 5,792 5,193 each below Rp 1,000 202,437 208,207

9. PERPAJAKAN

9. TAXATION

a. Pajak dibayar dimuka

a. Prepaid taxes

30 September 31 Desember September 2011 December 2010 Pajak Pertambahan Nilai 75,906 23,728 Value Added Tax

b. Utang pajak

b. Taxes payable

30 September 31 Desember September 2011 December 2010 Pajak Penghasilan: Income taxes: - Pasal 21 3,392 12,107 Article 21 - - Pasal 23 dan 4 2 6,058 14,385 Articles 23 and 4 2 - - Pasal 25 10,115 3,517 Article 25 - - Pasal 26 24 903 Article 26 - - Pasal 29 99,480 135,174 Article 29 - 119,069 166,086

c. Beban pajak penghasilan

c. Income tax expense

30 September 30 September September 2011 September 2010 Kini 258,251 167,675 Current Tangguhan 3,831 5,802 Deferred 262,082 173,477 PT MATAHARI DEPARTMENT STORE Tbk Halaman 532 Schedule CATATAN ATAS LAPORAN KEUANGAN INTERIM 30 SEPTEMBER 2011 SETELAH PENGGABUNGAN USAHA, 2010 DAN 31 DESEMBER 2010 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2011 AFTER MERGER, 2010 AND 31 DECEMBER 2010 Expressed in millions of Rupiah, unless otherwise stated Laporan keuangan 2010 telah disajikan kembali. Lihat catatan 3. The 2010 financial statements have been restated. See Note 3

9. PERPAJAKAN lanjutan

9. TAXATION continued

c. Beban pajak penghasilan lanjutan

c. Income tax expense continued

Rekonsiliasi antara laba sebelum pajak penghasilan dengan penghasilan kena pajak Perusahaan adalah sebagai berikut: A reconciliation between the profit before income tax and taxable income of the Company is as follows: 30 September 30 September September 2011 September 2010 Laba sebelum pajak penghasilan 617,766 246,810 Profit before income tax Perbedaan temporer: Temporary differences: Employee benefits - - Kewajiban imbalan kerja 20,305 12,692 obligation Depreciation and - - Penyusutan dan amortisasi 36,112 35,900 amortisation - Provisi untuk persediaan 485 - Provision for inventory - Perbedaan permanen: Permanent differences: - Beban yang tidak dapat dikurangkan 456,290 462,500 Non deductible expense - - Pendapatan yang telah Income subject to - dikenakan pajak final final tax - Bunga 23,646 12,997 Interest - - Sewa 2,086 2,403 Rent - Penghasilan kena pajak 1,033,002 670,702 Taxable income Beban pajak penghasilan Current income tax kini - Perusahaan 258,251 167,675 expense - the Company Pembayaran pajak penghasilan Prepayment of income dimuka - Perusahaan taxes - the Company - Pasal 23 69,789 27,897 Article 23 - - Pasal 25 96,796 24,422 Article 25 - Kurang bayar pajak penghasilan 91,666 115,356 Income tax under-payment Dalam laporan keuangan ini jumlah penghasilan kena pajak periode sembilan bulan yang berakhir 30 September 2011 dan 2010 didasarkan atas perhitungan sementara. In these financial statements, the amount of taxable income for the nine-month period ended 30 September 2011 and 2010 is based on preliminary calculations.