PENDAPATAN DITERIMA DIMUKA UNEARNED REVENUES

P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 - Continued - PENGGUNAANNYA Berdasarkan Rapat Umum Pemegang Saham RUPS pada tanggal 18 Juni 2015 yang disahkan oleh notaris Ashoya Ratam, S.H., M.Kn., Resume RUPS No. 324VI2015, Perusahaan memutuskan antara lain menyisihkan 10 dari laba bersih per 31 Desember 2014 atau sebesar Rp 9.678.793.105 sebagai dana cadangan jaminan. Based on Annual Shareholder Meeting RUPS dated by June 18, 2015 and stated on Minutes of RUPS No. 324VI2015, Ashoya Ratam, S.H.,M.Kn., the Company decided to approved guarantee fund reserve of 10 of net income as of December 31, 2014 or amounting to Rp 9,678,793,105. Berdasarkan Rapat Umum Pemegang Saham RUPS pada tanggal 19 Juni 2014 yang disahkan oleh notaris Ashoya Ratam, S.H., M.Kn., Resume RUPS No. 277VI2014, Perusahaan memutuskan antara lain menyisihkan 10 dari laba bersih per 31 Desember 2013 atau sebesar Rp 6.612.835.700 sebagai dana cadangan jaminan. Based on Annual Shareholder Meeting RUPS dated by June 19, 2014 and stated on Minutes of RUPS No. 277VI2014, Ashoya Ratam, S.H.,M.Kn., the Company decided to approved guarantee fund reserve of 10 of net income as of December 31, 2013 or amounting to Rp 6,612,835,700. 21. PENDAPATAN USAHA 21. OPERATING REVENUES 2015 2014 Rp Rp Jasa kliring dan penjaminan penyelesaian Clearing and settlement guarantee transaksi perdagangan saham services for securities transactions Catatan 29a 254.104.113.751 260.634.706.372 Note 29a Guarantee fund management Jasa pengelolaan dana jaminan 18.364.808.634 20.273.688.113 services for securities transactions Securities lending and borrow ing Jasa pinjam meminjam efek 11.940.429 27.338.204 income Lainnya 104.902.000 105.125.000 Others Jumlah Pendapatan Usaha 272.585.764.814 281.040.857.689 Total Operating Revenues 22. BEBAN GAJI, HONOR DAN TUNJANGAN 22. SALARIES, HONORARIUM AND ALLOWANCE EXPENSES 2015 2014 Rp Rp Karyaw an 50.063.887.519 46.357.151.509 Employees Direksi dan Komisaris Catatan 29b 27.507.357.200 21.557.255.506 Directors and Commissioners Note 29b Beban imbalan kerja Catatan 28 2.977.656.000 2.830.425.000 Provision for employment benefits Note 28 Jumlah 80.548.900.719 70.744.832.015 Total 23. BEBAN PENGEMBANGAN USAHA 23. BUSINESS DEVELOPMENT EXPENSES 2015 2014 Rp Rp Pengembangan pasar modal 37.747.565.265 43.337.487.186 Capital market development Pelatihan anggota kliring 2.880.150.868 2.844.856.520 Training of clearing members Komisi fasilitas intraday 1.575.264.991 1.652.337.466 Intraday facility commission Publikasi 925.729.142 884.310.874 Publication Sumbangan CSR 620.847.000 908.987.001 Donation CSR Sponsor 478.500.000 610.007.735 Sponsorship Lainnya 2.390.742.092 1.568.555.745 Others Jumlah 46.618.799.358 51.806.542.527 Total Disajikan kembali di Catatan 5 As restated in Note 5 24. BEBAN ADMINISTRASI 24. ADMINISTRATIVE EXPENSES SHAPING THE ROADMAP TOWARD QUALIFIED CENTRAL COUNTERPARTY LAPORAN TAHUNAN A N N U A L R E P O RT P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015, 2014 DAN 1 JANUARI 2014 SERTA UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 DAN 2014 - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015, 2014 AND JANUARY 1, 2014 AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 - Continued - 2015 2014 Rp Rp Peralatan kantor 9.442.586.298 8.074.648.553 Office supplies Pelatihan dan literatur 5.775.707.728 5.102.155.641 Training and library Rapat 3.406.739.590 3.499.084.590 Meeting Asuransi 2.421.842.670 1.896.650.041 Insurance Lainnya 3.137.539.788 1.871.985.728 Others Jumlah 24.184.416.074 20.444.524.553 Total

25. BEBAN PEMELIHARAAN

TEKNOLOGI INFORMASI

25. INFORMATION TECHNOLOGY MAINTENANCE EXPENSE

Akun ini merupakan beban pemeliharaan sistem komputer, perangkat lunak dan perangkat keras. This account represents expense incurred from the maintenance of computer system, computer software and hardware. 26. PENDAPATAN INVESTASI 26. INVESTMENT INCOME 2015 2014 Rp Rp Penghasilan bunga Interest income Jasa giro dan deposito berjangka 35.146.380.191 33.770.738.184 Current accounts and time deposits Kupon surat berharga 10.984.349.225 12.054.453.985 Interest on bonds Laba rugi belum terealisasi atas perubahan nilai w ajar reksadana Unrealised gain loss on changes in Catatan 7 16.817.799.710 29.189.552.894 fair value of mutual fund Note 7 Jumlah 29.312.929.706 75.014.745.063 Total 27. PAJAK PENGHASILAN 27. TAXATION Beban pajak Perusahaan terdiri dari: The Company’s tax expense consists of the following: 2015 2014 Rp Rp Pajak kini 9.991.264.245 17.017.584.499 Current tax Pajak tangguhan 2.198.446.643 2.047.359.096 Deferred tax Penyesuaian pada tahun berjalan terkait Adjustment recognised in current pajak penghasilan badan tahun year in relation to the prior year sebelumnya Catatan 15 1.875.000.000 - income tax Note 15 Beban pajak 14.064.710.888 14.970.225.403 Tax expense Disajikan kembali di Catatan 5 As restated in Note 5 ix PT Kliring Penjaminan Efek Indonesia SHAPING THE ROADMAP TOWARD QUALIFIED CENTRAL COUNTERPARTY