ASET TETAP Piutang Utang pada Lembaga Kliring dan Penjaminan

in Indonesian Language Ekshibit E46 Exhibit E46 PT PANIN SEKURITAS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 Desember 2014 DAN 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT PANIN SEKURITAS Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 December 2014 AND 2013 Expressed in Rupiah, unless otherwise stated 16. UTANG BANK Lanjutan 16. BANK LOANS Continued b. PT Bank Central Asia Tbk Lanjutan Pada tanggal 31 Desember 2014 saldo pinjaman kredit money market dengan rincian sebagai berikut: b. PT Bank Central Asia Tbk Continued As of 31 December 2014, outstanding balance of money market loan with details as follows: No. surat konfirmasi Tanggal penarikan Tanggal jatuh tempo Suku bunga Jumlah pinjaman No. confirmation letter Withdrawal date Due date Interest rate Total loan No. 71410PBMMTRS2014 24 Des Dec 2015 2 Jan Jan 2015 9,00 8.000.000.000 No. 71467PBMMTRS2014 29 Des Dec 2015 5 Jan Jan 2015 9,00 6.000.000.000 No. 71468PBMMTRS2014 29 Des Dec 2015 5 Jan Jan 2015 9,00 9.000.000.000 No. 71470PBMMTRS2014 29 Des Dec 2015 5 Jan Jan 2015 9,00 11.000.000.000 No. 71472PBMMTRS2014 29 Des Dec 2015 5 Jan Jan 2015 9,00 11.000.000.000 No. 71474PBMMTRS2014 29 Des Dec 2015 2 Jan Jan 2015 9,00 4.000.000.000 J u m l a h T o t a l 49.000.000.000

17. UTANG NASABAH

17. PAYABLE TO CUSTOMERS 2 0 1 4 2 0 1 3 Pihak berelasi Related parties Reksadana Panin Dana Maksima 1.965.674 2.071.799.688 Reksadana Panin Dana Maksima Pihak ketiga Third parties Reguler Regular Saldo lebih dari Balances which are more than atau sama dengan 5 97.481.001.815 74.728.581.242 or equal to 5 Saldo kurang dari 5 135.054.553.116 50.249.528.140 Balances which are less than 5 Marjin Margin Saldo lebih dari Balances which are more than atau sama dengan 5 3.265.792.330 1.099.507.725 or equal to 5 Saldo kurang dari 5 446.566.570 15.403.650 Balances which are less than 5 Jumlah pihak ketiga 236.247.913.831 126.093.020.757 Total third parties J u m l a h 236.249.879.505 128.164.820.445 T o t a l Utang nasabah terdiri dari utang nasabah kelembagaan dan non-kelembagaan. Payable to customers consist of institutional and non- institutional customers. Utang nasabah non-kelembagaan adalah utang atas transaksi dengan nasabah pemilik rekening efek pada Grup. Non-institutional customer payables represent payables from transactions with customers owning securities account in the Group. Nilai tercatat utang nasabah mendekati nilai wajarnya karena jatuh temponya dalam jangka pendek. The carrying amount of payable to customers approximate their fair values due to their short-term nature. Pada tanggal laporan posisi keuangan konsolidasian, seluruh utang nasabah regular dan marjin adalah dalam Rupiah Indonesia. As at consolidated statements of financial position date, all payable to regular and margin customers are denominated in Indonesian Rupiah. in Indonesian Language Ekshibit E47 Exhibit E47 PT PANIN SEKURITAS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 Desember 2014 DAN 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT PANIN SEKURITAS Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 December 2014 AND 2013 Expressed in Rupiah, unless otherwise stated

18. UTANG KEGIATAN MANAJER INVESTASI

18. PAYABLES TO INVESTMENT MANAGER 2 0 1 4 2 0 1 3 Pihak ketiga Third parties Utang komisi agen penjualan 1.222.516.550 804.894.722 Debt commission sales agents Nilai tercatat utang kegiatan manajer investasi mendekati nilai wajarnya karena jatuh temponya dalam jangka pendek. The carrying amount of payables to investment manager approximate their fair values due to their short-term nature. Utang kegiatan manajer investasi dicatat sebesar biaya perolehan diamortisasi dalam laporan keuangan konsolidasian mendekati nilai tercatatnya karena jatuh temponya dalam jangka pendek atau menggunakan suku bunga pasar yang berlaku. Payables to investment manager recorded at amortized cost in the consolidated financial statements approximate their fair values because of their short-term maturities or they carry prevailing market interest rates. Pada tanggal laporan posisi keuangan konsolidasian, seluruh utang kegiatan manajer investasi adalah dalam Rupiah Indonesia. As at consolidated statements of financial position date, all payables from investment manager are denominated in Indonesian Rupiah.

19. BIAYA MASIH HARUS DIBAYAR

19. ACCRUED EXPENSES 2 0 1 4 2 0 1 3 Beban transaksi efek 4.841.857.267 2.964.128.869 Securities trading charges Beban komisi 877.269.720 528.514.713 Commission expenses Beban bunga utang bank 81.472.222 99.152.778 Interest bank loan expenses Lain-lain 388.068.084 466.425.000 Others J u m l a h 6.188.667.293 4.058.221.360 T o t a l

20. PERPAJAKAN

20. TAXATION a. Pajak dibayar dimuka a. Prepaid taxes 2 0 1 4 2 0 1 3 Perusahaan Company Pajak Penghasilan Pasal 21 - 630.000 Income Tax Article 21 Entitas Anak Subsidiaries Pajak Penghasilan Pasal 28A 9.773.900 - Income Tax Article 28A J u m l a h 9.773.900 630.000 T o t a l b. Utang pajak b. Taxes payable 2 0 1 4 2 0 1 3 Pajak Penghasilan Pasal 21 1.924.817.972 2.093.583.964 Income Tax Article 21 Pajak Penghasilan Pasal 23 636.523.542 2.290.171.128 Income Tax Article 23 Pajak Penghasilan Pasal 25 3.910.815.544 7.128.273.699 Income Tax Article 25 Pajak Penghasilan Pasal 26 7.546.800 7.715.520 Income Tax Article 26 Pajak Penghasilan Pasal 4 2 194.446.563 47.764.733 Income Tax Article 4 2 Pajak Penghasilan Badan 826.616.525 6.885.126.667 Corporate income tax Pajak Penghasilan atas Income tax on securities transaksi saham 1.442.581.895 700.542.799 trading Pajak Pertambahan Nilai 5.249.329.639 2.144.618.844 Value Added Tax J u m l a h 14.192.678.480 21.297.797.354 T o t a l