Difference in Transactions with Non - Controlling Interest

PT SURYA SEMESTA INTERNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam Rupiah Penuh, kecuali dinyatakan lain PT SURYA SEMESTA INTERNUSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In Full Rupiah, unless otherwise stated 105 42. Beban Langsung

42. Direct Cost

2016 2015 Rp Rp Jasa Konstruksi 2,200,407,346,398 3,196,099,717,867 Construction Hotel 245,453,068,637 225,322,281,987 Hotel Sewa, Parkir, Jasa Pemeliharaan dan Rental, Parking, Maintenance Services and Utilitas 162,244,892,640 154,311,094,616 Utilities Tanah Kawasan Industri 119,907,031,411 113,267,385,149 Industrial Estate Land Jumlah 2,728,012,339,086 3,689,000,479,619 Total Tidak terdapat beban langsung yang melebihi 10 dari jumlah beban langsung dari satu pemasok pada tahun-tahun yang berakhir pada tanggal 31 Desember 2016 dan 2015. There was no direct cost more than 10 of the total direct cost from one supplier for the years ended December 31, 2016 and 2015. 43. Beban Penjualan 43. Selling Expenses 2016 2015 Rp Rp Iklan dan Promosi 16,502,455,656 16,318,192,508 Advertising and Promotion Gaji 11,247,765,958 11,572,139,590 Salaries Jasa Pemasaran 10,434,680,956 13,858,060,108 Marketing Expert Fee Perjalanan dan Transportasi 3,576,922,082 3,701,498,249 Travel and Transportation Tender 1,847,215,753 2,075,397,465 Tender Representasi dan Jamuan 1,044,344,509 893,332,051 Representation and Entertainment Komisi Penjualan 461,666,363 3,393,079,948 Sales Commission Komunikasi 277,025,353 347,678,118 Communication Lain-lain 2,888,265,688 2,868,947,630 Others Jumlah 48,280,342,318 55,028,325,667 Total 44. Beban Umum dan Administrasi 44. General and Administrative Expenses 2016 2015 Rp Rp Gaji dan Upah 243,576,003,164 217,860,609,310 Salaries and Wages Penyusutan Catatan 19 95,575,337,482 81,358,453,287 Depreciation Note 19 Listrik dan Energi 45,745,403,636 47,786,475,491 Electricity and Energy Sewa 35,032,298,243 36,550,132,895 Rental Jasa Profesional 34,710,780,735 54,389,084,867 Professional Fee Imbalan Pasca Kerja 22,398,078,041 17,312,426,811 Post-Empoyment Benefits Perbaikan dan Pemeliharaan 20,129,425,685 20,389,526,554 Repairs and Maintenance Pajak dan Perijinan 17,283,677,735 17,188,292,727 Taxes and Licences Asuransi 12,455,820,978 11,689,933,886 Insurance Kesejahteraaan Karyawan 10,514,586,425 9,930,158,096 Employees Welfare Keamanan dan Kebersihan 9,691,579,339 7,733,132,734 Security and Sanitation Pajak Bumi dan Bangunan 8,013,364,472 6,308,909,922 Property Tax Perlengkapan Kantor 7,500,383,091 7,832,885,717 Office Supplies Perjalanan dan Transportasi 4,572,538,001 5,205,027,154 Travel and Transportation Komunikasi 2,704,752,612 2,605,052,456 Communication Sumbangan dan Kontribusi 1,160,167,621 2,035,512,527 Representation and Entertainment Lain-lain 16,909,880,474 19,874,097,757 Others Jumlah 587,974,077,734 566,049,712,191 Total PT SURYA SEMESTA INTERNUSA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada Tanggal 31 Desember 2016 dan 2015 Dalam Rupiah Penuh, kecuali dinyatakan lain PT SURYA SEMESTA INTERNUSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2016 and 2015 In Full Rupiah, unless otherwise stated 106 45. Beban Pajak Penghasilan Final

45. Final Income Tax Expense

2016 2015 Rp Rp Perusahaan The Company -- 62,400,000 Entitas Anak Subsidiaries PT Nusa Raya Cipta Tbk 72,174,304,407 100,363,023,083 PT Suryacipta Swadaya 21,789,046,107 46,846,027,473 PT TCP Internusa 5,577,357,437 5,436,435,914 PT Sitiagung Makmur 3,887,014,304 4,192,660,532 PT Surya Internusa Hotels 18,300,000 18,300,000 PT Enercon Paradhya International -- 35,100,000 Sub Jumlah Sub Total 103,446,022,255 156,891,547,002 Jumlah Total 103,446,022,255 156,953,947,002 46. Beban Keuangan 46. Financial Expense 2016 2015 Rp Rp Beban keuangan dari Interest Expense on Utang Bank 105,418,723,551 77,735,054,701 Bank Loans Obligasi 73,978,125,000 61,525,000,000 Bonds Payable Lain-lain 1,363,580,136 433,463,192 Others Jumlah 180,760,428,687 139,693,517,893 Total Jumlah 47. Pendapatan Lainnya 47. Other Income 2016 2015 Rp Rp Penghasilan Bunga 39,862,638,050 38,930,631,113 Interest Income Keuntungan Penjualan Aset Tetap Gain on Sale of Fixed Assets Catatan 19 7,884,394,358 2,126,578,608 Note 19 Keuntungan Kurs Mata Uang Asing - Neto -- 44,500,983,389 Gain on Foreign Exchane - Net Keuntungan Penjualan Properti Investasi Gain on Sale of Investment Property Catatan 18 -- 32,098,544,878 Note 18 Dilusi atas Investasi pada Ventura Bersama Dilluted on Joint Ventures Investment dan Investasi Jangka Panjang Lainnya -- 27,640,155,053 and Other Long Term Investment Pendapatan dari Kerja Sama Operasi -- 438,503,482 Income from Joint Operation Keuntungan Penjualan Investasi Gain on Sale of Investment Catatan 1.b -- 729,836,090 Note 1.b Lain-lain -- 18,812,246 Others Jumlah 47,747,032,408 146,484,044,859 Total 48. Beban Lainnya 48. Other Expenses 2016 2015 Rp Rp Penyusutan Properti Investasi Investment Properties Depreciation Catatan 18 21,261,923,542 22,035,502,576 Note 18 Beban Administrasi Bank 7,556,704,001 8,352,138,177 Bank Administration Kerugian Kurs Mata Uang Asing - Neto 5,185,871,522 -- Loss on Foreign Exchane - Net Dilusi atas Investasi pada Ventura Bersama Dilluted on Joint Ventures Investment dan Investasi Jangka Panjang Lainnya 562,595,988 -- and Other Long Term Investment