PT Bank CIMB Niaga Tbk Entitas anak PT Gelora Djaja

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 Expressed in Rupiah, unless Otherwise Stated 50 16. UTANG BANK lanjutan 16. BANK LOANS continued 3. PT Bank Central Asia Tbk lanjutan 3. PT Bank Central Asia Tbk continued Entitas anak PT Gelora Djaja b. Subsidiary PT Gelora Djaja Utang Bank Jangka Pendek Short-term Bank Loan Berdasarkan Perjanjian Kredit No. 0897880 KREDKYO00 pada tanggal 8 Desember 2000, Perusahaan memperoleh fasilitas kredit lokal rekening koran dari PT Bank Central Asia Tbk BCA. Perjanjian kredit tersebut telah diubah beberapa kali. Perubahan terakhir berdasarkan Pemberitahuan Pemberian Kredit No. 0689 SPPK78802015 pada tanggal 6 Mei 2015 untuk memperpanjang sementara jangka waktu fasilitas pinjaman yang akan jatuh tempo pada tanggal 8 Maret 2016 dan sampai dengan tanggal laporan keuangan konsolidasian disetujui untuk diterbitkan, masih dalam proses perpanjangan. Tingkat bunga efektif yang dibebankan sebesar 11,50 per tahun. Fasilitas kredit tersebut digunakan untuk modal kerja. Pada tanggal 31 Desember 2014, saldo untuk pinjaman ini sebesar Rp2.767.618.391. Based on Loan Agreement No. 0897880 KREDKYO00 dated December 8, 2000, the Company entered into a local credit facility overdraft agreement with PT Bank Central Asia Tbk BCA. The agreement was amended for several times. The latest was based on Notice of Credit Agreement No. 0689 SPPK78802015 dated May 6, 2015, which temporarily extends the period of loan until March 8, 2016 and still on process of extention as of date of authorized issuance of the consolidated financial statements. The effective interest rate for this facility is 11.50 per annum. This credit facility is used for working capital purposes. As of December 31, 2014, the outstanding loan for this facility amounted to Rp2,767,618,391. Jaminan atas fasilitas kredit diatas berupa persediaan tembakau PT Gelora Djaja Catatan 9. The collaterals of the above credit facility are PT Gelora Djaj a’s tobacco inventory Note 9. Selama periode perjanjian kredit, tanpa persetujuan tertulis dari BCA, PT Gelora Djaja tidak diijinkan melakukan hal-hal berikut, antara lain: During the period of the loan, PT Gelora Djaja is not allowed to carry out the following activities without written approval from BCA, among others : - Memperoleh tambahan pinjaman dari bank atau lembaga keuangan lainnya; - Obtain an additional loan from other banks and or other financial institution; Utang Bank Jangka Pendek Short-term Bank Loan - Meminjamkan uang termasuk tetapi tidak terbatas kepada perusahaan berafiliasi kecuali untuk kegiatan operasional sehari- hari; - Lending money to other companies include but not limited to afiliated companies except for daily operations; - Tidak diijinkan melakukan penggabungan, pengambilalihan, maupun pembubaran; - Not allowed to do merger, acquisition, and liquidation; - Mengubah status institusi; - Change institutional status. - Mengubah susunan pengurus dan pemegang saham PT Gelora Djaja. - Change the composition of PT Gelora Djaja’s board of directors, commissioners and shareholders. Manajemen PT Gelora Djaja berpendapat ketentuan-ketentuan tersebut diatas sudah dipenuhi pada tanggal laporan posisi keuangan konsolidasian. PT Gelora Djaja’s management is of the opinion that the above negative covenants were complied as of consolidated statements of financial position date. Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 Expressed in Rupiah, unless Otherwise Stated 51 17. PERPAJAKAN 17. TAXATION a. Pajak Dibayar dimuka a. Prepaid Taxes 2015 2014 Pajak pertambahan nilai: Value - added taxes: Pita cukai 24.021.308.648 26.497.747.756 Excise duty ribbons Masukan 1.000.363.099 12.043.683.720 Input Total 25.021.671.747 38.541.431.476 Total b. Utang Pajak b. Taxes Payable 2015 2014 Pajak penghasilan: Income taxes: Pasal 4 2 Final 84.619.756 112.256.054 Article 4 2 - Final Pasal 21 727.749.566 1.468.974.837 Tax article 21 Pasal 22 206.915.128 156.675.792 Tax article 22 Pasal 23 114.396.867 277.488.998 Tax article 23 Pasal 25 22.325.438 3.555.150.727 Tax article 25 Pasal 29 8.724.642.281 2.195.933.218 Tax article 29 Pajak pertambahan nilai 160.826.366 - Value-added tax Total 10.041.475.402 7.766.479.626 Total c. Beban Pajak Penghasilan c. Income Tax Expense Beban pajak Perusahaan dan Entitas Anak terdiri dari: Tax expense of the Company and Subsidiaries are as follows: 2014 Disajikan Kembali As Restated - 2015 CatatanNote 33 Perusahaan The Company Kini - 771.337.750 Current Tangguhan 221.346.515 98.045.462 Deferred 221.346.515 869.383.212 Entitas Anak Subsidiaries Kini 44.876.683.000 35.149.975.000 Current Tangguhan 1.783.800.677 1.340.332.847 Deferred 46.660.483.677 36.490.307.847 Konsolidasian Consolidated Kini 44.876.683.000 35.921.312.750 Current Tangguhan 2.005.147.192 1.438.378.309 Deferred Beban Pajak Penghasilan - Neto 46.881.830.192 37.359.691.059 Income Tax Expense - Net d. Pajak Kini d. Current Tax Rekonsiliasi antara laba sebelum beban pajak penghasilan menurut laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan laba kena pajak atau rugi fiskal adalah sebagai berikut: The reconciliation between income before income tax expense as shown in the consolidated statements of profit or loss and other comprehensive income and taxable income fiscal loss is as follows: