NON-CONTROLLING INTEREST Agung Podomoro Land

PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS THEN ENDED Continued - 85 - 32. BEBAN POKOK PENJUALAN DAN BEBAN LANGSUNG 32. COST OF SALES AND DIRECT COSTS 2014 2013 Rp000 Rp000 Beban pokok penjualan Catatan 9: Cost of sales Note 9: Apartemen 911.191.846 1.328.389.514 Apartments Rumah tinggal 557.182.739 428.818.739 Houses Rumah Kantor 340.492.367 181.170.924 Home Office Rumah toko 140.125.958 115.159.599 Shophouses Perkantoran 58.553.605 76.481.676 Offices Kios 46.334.015 53.617.802 Kiosk Jumlah 2.053.880.530 2.183.638.254 Total Beban langsung: Direct costs: Penyusutan Catatan 14 Depreciation Notes 14 dan 15 300.192.847 201.271.615 and 15 Hotel 217.966.772 83.753.989 Hotels Keamanan 18.140.760 22.653.980 Security Lainnya 51.554.264 55.002.813 Others Jumlah 587.854.643 362.682.397 Total Jumlah 2.641.735.173 2.546.320.651 Total 33. BEBAN PENJUALAN 33. SELLING EXPENSES 2014 2013 Rp000 Rp000 Pameran dan launching 123.977.093 148.938.353 Exhibition and launching Iklan dan brosur 91.451.987 69.389.815 Advertising and brochures Promosi 84.655.237 61.762.790 Promotion Komisi 56.801.596 46.762.929 Commission Penyusutan dan amortisasi Depreciation and amortization Catatan 15 dan 16 12.314.438 19.023.194 Notes 15 and 16 Kantor pemasaran 3.178.363 5.488.561 Marketing office Biaya praoperasi hotel - 30.935.941 Preoperating expense Lain-lain 40.120.802 15.813.921 Others Jumlah 412.499.516 398.115.504 Total PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS THEN ENDED Continued - 86 - 34. BEBAN UMUM DAN ADMINISTRASI

34. GENERAL AND ADMINISTRATIVE EXPENSES

2014 2013 Rp000 Rp000 Gaji dan tunjangan 455.034.249 394.098.345 Salaries and allowances Imbalan pasca kerja Post-employment benefits Catatan 24 34.695.882 24.055.928 Note 24 Listrik, air dan gas 30.597.601 29.871.765 Electricity, water and gas Jasa manajemen 26.982.346 17.043.968 Management fee Pajak dan perizinan 23.252.574 21.365.943 Licenses and fees Penyusutan Catatan 15 21.799.075 20.788.289 Depreciation Note 15 Pemeliharaan 18.393.886 13.793.833 Maintenance Keamanan dan kebersihan 16.420.122 11.870.425 Security and cleaning Asuransi 15.683.566 10.283.376 Insurance Sumbangan 15.517.722 12.258.913 Donation Tax underpayment assessment Surat ketetapan pajak Catatan 37 12.338.305 - letter Note 37 Pajak bumi dan bangunan 11.680.886 8.760.949 Land and property tax Jasa profesional 11.009.926 8.824.863 Professional fees Perjalanan dinas 10.293.200 7.630.770 Travelling expense Sewa peralatan operasional 6.054.328 11.886.412 Equipment rental for operation Telepon dan telex 5.899.028 4.210.740 Telephone and telefax Keperluan kantor 4.784.908 8.207.015 Office expenses Alat tulis dan perlengkapan kantor 4.691.702 4.926.233 Office supplies Kompensasi opsi saham Compensation for stock Catatan 27 - 1.700.215 option Note 27 Lain-lain 87.620.212 69.568.110 Others Jumlah 812.749.518 681.146.092 Total 35. PENGHASILAN BUNGA 35. INTEREST INCOME 2014 2013 Rp000 Rp000 Bunga 215.462.739 143.253.896 Interest Jasa giro 5.106.975 4.746.936 Current account Jumlah 220.569.714 148.000.832 Total 36. BEBAN BUNGA DAN KEUANGAN 36. INTEREST EXPENSE AND FINANCIAL CHARGES 2014 2013 Rp000 Rp000 Bunga 609.475.500 469.177.462 Interest Administrasi 4.369.404 7.773.107 Administrative Jumlah 613.844.904 476.950.569 Total PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS THEN ENDED Continued - 87 - 37. PAJAK PENGHASILAN

37. INCOME TAX

Beban manfaat pajak Grup terdiri dari: The tax expense benefit of the Group consists of the following: 2014 2013 Rp000 Rp000 Beban pajak kini Current tax Pajak penghasilan final Final income tax Perusahaan 70.035.178 39.641.601 The Company Entitas anak 210.645.232 227.248.354 Subsidiaries Surat ketetapan pajak final 7.400.705 - Final tax underpayment assessment letter Pajak penghasilan non final Non final income tax Entitas anak 4.986.319 3.361.777 Subsidiaries Non final tax underpayment assessment Surat ketetapan pajak non final 264.744 - letter Jumlah beban pajak kini 293.332.178 270.251.732 Total current tax Manfaat pajak tangguhan - Deferred tax benefit - entitas anak 47.510.253 23.316.710 subsidiaries Jumlah beban pajak - bersih 245.821.925 246.935.022 Total tax expense - net Pajak Kini Pajak Penghasilan Final Pajak penghasilan final sehubungan dengan penjualan rumah, apartemen, perkantoran, rumah kantor dan rumah toko adalah sebagai berikut: Current Tax Final Income Tax Final income tax in connection with sale of houses, apartments, office, home office and shophouses are as follows: 2014 2013 Rp000 Rp000 Beban pajak final yang berasal dari: Final income tax from: Pengalihan hak atas tanah Transfer of rights over land danatau bangunan 197.350.984 197.159.897 andor buildings Penyewaan dan jasa pengelolaan 83.329.426 69.730.058 Rental and service charge Surat ketetapan pajak 7.400.705 - Tax underpayment assessment letter Pajak penghasilan final 288.081.115 266.889.955 Final income tax