STATUTORY RESERVE AR Bentoel 2013 (Indo) FR LO

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 541 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Figures in tables are expressed in millions of Rupiah, unless otherwise stated

21. BEBAN OPERASI lanjutan

21. OPERATING EXPENSES continued b. Beban umum dan administrasi lanjutan

b. General and

administrative expenses continued Lihat Catatan 22 untuk informasi mengenai transaksi beban usaha dengan pihak berelasi. See Note 22 for the information on operating expenses transacted with related parties. c. Keuntungankerugian lainnya, bersih c. Other gainslosses, net 2013 2012 Keuntungan atas pelepasan Gain on disposal of anak perusahaan 55,415 - subsidiary Keuntungankerugian atas Gainloss on disposal of pelepasan aset tetap 5,803 1,508 fixed assets Kerugian selisih kurs, bersih 44,103 8,800 Loss on foreign exchange, net Keuntungan atas pelepasan Gain on disposal of aset yang dimiliki untuk dijual 386 63,120 asset held for sale Lain-lain, bersih 2,710 9,852 Miscelaneous, net 14,791 62,664

22. INFORMASI MENGENAI PIHAK BERELASI

22. RELATED PARTY INFORMATION a. Sifat transaksi dan hubungan

a. Nature of transactions and relationship

Informasi mengenai pihak berelasi yang mempunyai transaksi signifikan dengan Grup adalah sebagai berikut: Information of related parties which the Group has significant transactions with is as follows: Pihak berelasiRelated parties Sifat transaksiNature of transaction Entitas sepengendalientities under common control - PT Export Leaf Indonesia Pembelian tembakau dan bahan bakuPurchase of tobacco, and raw material, Internal recharge, Penghasilan sewaRent Income. - British American Tobacco Singapore Private Limited Internal recharges, Pembelian asetPurchase of Fixed assets - British American Tobacco Holdings Limited Internal recharges, Pembayaran royalti Payment of royalties, Pembayaran liabilitas berbasis saham Share based payment - Pakistan Tobacco Company Limited Pembelian tembakau dan bahan baku Purchase of tobacco and raw material, Internal recharges - British American Tobacco Marketing Pembelian bahan baku dan tembakau Purchase of raw Singapore PTE LTD material and tobacco, Internal recharge - British American Tobacco Aspac Region Limited Internal recharges - British American Tobacco Global Leaf Pool Limited Pembelian tembakau dan bahan baku Purchase of tobacco and raw material - British American Shared Services GSD - Pemeliharaan sistem informasiInformation system UK Limited maintenance - British American Tobacco Malaysia Berhad Internal recharges, Pembelian tembakau dan bahan BakuPurchase of tobacco and raw material Penjualan rokokSales of Cigarettes - British American Tobacco Aspac Service Centre Internal recharges Sdn Bhd - British American Tobacco Investments Limited Internal recharges - British American Tobacco Supply Chain Western Pembelian tembakau dan bahan bakuPurchase of tobacco Europe Limited and raw materials, Internal recharges PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 542 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Figures in tables are expressed in millions of Rupiah, unless otherwise stated

22. INFORMASI MENGENAI PIHAK BERELASI

lanjutan

22. RELATED PARTY INFORMATION continued a.

Sifat transaksi dan hubungan lanjutan a. Nature of transactions and relationship continued Pihak berelasiRelated parties Sifat transaksiNature of transaction Entitas sepengendalientities under common control lanjutan - British American Tobacco Korea Internal recharges, Pembelian assetPurchase of fixed assets, Manufacturing Private Limited Pembelian tembakau dan bahan baku Purchase of tobacco and raw material - British American Tobacco Columbia Pembelian tembakau dan bahan bakuPurchase of tobacco and raw material - British American Tobacco Australia Limited Pembelian assetPurchase of fixed assets, Internal recharges - Rothman Far East B.V. Utang jangka panjangLong-term loan - British American Tobacco Turkiye Internal recharges - British American Tobacco Denmark Internal recharges - Lain-lain masing-masing dibawah Rp 1,000 Pembelian tembakau dan bahan bakuPurchase of each below Rp 1 billion tobacco and raw material, Pembelian aset tetap Purchase of fixed assets, Internal recharges Personil manajemen kunci Key management personnel - Dewan KomisarisBoard of Commissioners RemunerasiRemuneration - DireksiBoard of Directors RemunerasiRemuneration Internal recharges dari Grup BAT sebagian besar terdiri dari tagihan untuk beban korporat, seperti biaya penelitian dan pengembangan, biaya audit internal, biaya terkait IT, tagihan atas pembayaran berbasis saham, dan lain-lain. Internal recharges from BAT Group mostly represent reimbursement for corporate charges, such as research and development expense, internal audit fees, IT-related expense, recharge for share-based payments, etc.

b. Saldo signifikan dengan pihak berelasi

b. Significant balances with related parties

2013 2012 Akrual Accruals Royalti Royalty British American Tobacco British American Tobacco Holdings Limited 6,548 7,741 Holdings Limited Pemeliharaan sistem informasi Information system maintenance British American Tobacco British American Tobacco Shared Services GSD Shared Services GSD UK Limited 16,079 - UK Limited