PIUTANG SEWA PEMBIAYAAN FINANCE LEASE RECEIVABLES

PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified 43 8. PIUTANG SEWA PEMBIAYAAN 8. FINANCE LEASE RECEIVABLES Lanjutan Continued Pada tanggalAs of 30 September September 2016 31 Desember December 2015 Tingkat suku bunga rata-rata per tahun atas piutang sewa pembiayaan konsumen: Average interest rates per annum for finance lease receivables: Rupiah 17,34 16,12 Rupiah Dolar Amerika Serikat 8,51 8,35 US Dollar Pada tanggal 30 September 2016 dan 31 Desember 2015, tidak ada piutang sewa pembiayaan dari pihak berelasi. As at 30 September 2016 and 31 December 2015, there were no finance lease receivables from related parties.

9. PERSEDIAAN

9. INVENTORIES

30 September September 2016 31 Desember December 2015 Barang dagangan dan barang jadi 423.745 525.412 Merchandise inventories and finished products Bahan baku 31.744 22.198 Raw materials Barang dagangan dalam perjalanan 197.554 200.005 Merchandise inventories in transit 653.043 747.615 Dikurangi: penurunan nilai realisasi neto 1.621 2.762 Less: net realizable value write-downs 651.422 744.853 Manajemen menilai bahwa cadangan kerugian penurunan nilai cukup untuk menutup kerugian karena penurunan nilai persediaan. Management has assessed that the allowance for impairment losses is adequate to cover the losses due to the decline in the value of inventories. Persediaan pada tanggal 30 September 2016 dan 31 Desember 2015, telah diasuransikan terhadap risiko kebakaran dan risiko lainnya selama persediaan dalam penyimpanan dan dalam perjalanan, dengan jumlah keseluruhan nilai pertanggungan masing-masing sebesar Rp 1.715.416 dan Rp 1.733.125. Manajemen menilai bahwa total pertanggungan asuransi ini memadai untuk menutupi kerugian yang mungkin timbul. The inventories as of 30 September 2016 and 31 December 2015, were covered by insurance against loss of fire and other risks during storage and transport in the amounts equivalent to Rp 1,715,416 and Rp 1,733,125, respectively. Management has assessed that the total insurance coverage is adequate to cover possible losses. Pada tanggal 30 September 2016 dan 31 Desember 2015, tidak ada persediaan yang dijaminkan. As at 30 September 2016 and 31 December 2015, there were no inventories pledged as collateral. PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified PT Mitra Pinasthika Mustika 44 10. PERPAJAKAN 10. TAXATION a. Utang pajak penghasilan a. Income tax payables Merupakan utang pajak penghasilan pasal 25 dan 29. Represent article 25 and 29 income tax payables. b. Utang pajak lainnya terdiri dari: b. Other tax payables consist of: 30 September September 2016 31 Desember December 2015 Pajak penghasilan: Income tax: Pasal 21 1.507 10.115 Article 21 Pasal 22 392 378 Article 22 Pasal 23 dan 42 7.743 12.127 Article 23 and 42 Pasal 26 26.983 - Article 26 Pajak Pertambahan Nilai 4.042 16.274 Value Added Tax 40.667 38.894 c. Komponen beban manfaat pajak penghasilan adalah sebagai berikut: c. The components of income tax expense benefit were as follows: Untuk periode sembilan bulan yang berakhir 30 September For the nine-month periods ended 30 September 2016 2015 Perseroan The Company Kini 23.581 - Current Tangguhan: Deferred: Pergerakan beda temporer 671 1.545 Movement of temporary differences Pengakuan rugi pajak yang sebelumnya tidak diakui 23.581 - Recognition of previously unrecognized tax loss 671 1.545 Entitas anak Subsidiaries Kini 175.443 164.621 Current Tangguhan 16.507 6.230 Deferred 158.936 158.391 Konsolidasian Consolidated Kini 199.024 164.621 Current Tangguhan 40.759 7.775 Deferred 158.265 156.846 Disajikan kembali lihat Catatan 39 As restated see Note 39