Beban Penjualan Selling Expenses

PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2017 dan 31 Desember 2016 serta untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2017 dan 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements June 30, 2017 and December 31, 2016 and for the Six-Month Periods Ended June 30, 2017 and 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 46 - 25. Beban Umum dan Administrasi 25. General and Administrative Expenses 2017 2016 Gaji, upah, dan tunjangan 16.833.847.384 14.325.369.486 Salaries, wages, and allowances Jamuan dan sumbangan 6.077.292.396 263.397.874 Entertainment and donation Penyusutan Catatan 9 4.213.978.629 1.168.442.539 Depreciation Note 9 Informasi teknologi 4.011.900.000 - Technology information Jasa profesional 2.702.020.366 1.104.031.738 Professional fees Beban kantor lainnya 2.593.884.095 1.510.656.886 Other office expenses Sewa dan biaya pemeliharaan 1.849.720.071 1.887.103.409 Rental and service charge Pelatihan, seminar, iuran keanggotaan Training, seminar, membership charges dan perekrutan 616.991.743 16.705.000 and recruitment Pajak, perijinan dan lisensi 602.610.230 6.650.759.745 Tax, permit and licenses Transportasi dan perjalanan dinas 550.414.924 638.974.212 Transportation and travel Alat tulis dan perlengkapan kantor 509.107.330 426.037.325 Stationery and office supplies Listrik, telepon, fax, dan pos 425.226.670 695.076.647 Electricity, telephone, fax, and postage Perbaikan dan pemeliharaan 424.110.200 303.023.882 Repairs and maintenance Asuransi 191.774.820 75.982.943 Insurance Lain-lain 5.178.015.291 6.669.660.441 Others Jumlah 46.780.894.149 35.735.222.127 Total Enam BulanSix Month 30 JuniJune 30, Beban umum dan administrasi kepada pihak berlasi masing-masing sebesar 20,78 dan 9,83 dari jumlah beban umum dan administrasi masing-masing untuk periode- periode enam bulan yang berakhir 30 Juni 2017 dan 2016. Catatan 31 General and administrative expenses relating to transactions with related parties represent 20.78 and 9.83 of the total General and administrative expenses for the six-month periods ended June 30, 2017 and 2016, respectively. Note 31

26. Keuntungan Kegiatan Pengelolaan dan Lain- lain

– Bersih 26. Gain on Estate Management Operations and Others – Net 2017 2016 Penghasilan: Income: Penggantian air bersih dan pengelolaan lingkungan 52.347.316.643 52.398.205.738 Water and estate management Lain-lain 7.789.097.041 17.977.005.377 Others Jumlah 60.136.413.684 70.375.211.115 Total Beban: Expenses: Keamanan dan pemeliharaan Security and environmental lingkungan 24.391.090.609 16.784.826.154 maintenance Gaji karyawan pengelola lingkungan 11.153.496.276 10.546.387.987 Salaries estate employees Penyusutan Catatan 9 4.957.762.544 1.978.194.293 Depreciation Note 9 Lain-lain 7.782.464.089 1.941.245.938 Others Jumlah 48.284.813.518 31.250.654.372 Total Bersih 11.851.600.166 39.124.556.743 Net Enam BulanSix Month 30 JuniJune 30, 27. Imbalan Kerja Jangka Panjang 27. Long-term Employee Benefits Besarnya imbalan pasca-kerja dihitung berdasarkan peraturan yang berlaku, yakni Undang-undang No. 13 Tahun 2003 tanggal 25 Maret 2003. Tidak terdapat pendanaan khusus yang dibentuk atas imbalan kerja jangka panjang tersebut. The amount of post-employment benefits is determined based on Law No. 13 Year 2003, dated March 25, 2003. No funding of benefits has made to date. PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2017 dan 31 Desember 2016 serta untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2017 dan 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements June 30, 2017 and December 31, 2016 and for the Six-Month Periods Ended June 30, 2017 and 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 47 - Perhitungan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang dilakukan oleh PT Katsir Imam Sapto Sejahtera Aktuaria, aktuaris independen, tertanggal 1 Februari 2017. The latest actuarial valuation upon the long-term employee benefits liability was from PT Katsir Imam Sapto Sejahtera Aktuaria, an independent actuary, dated February 1, 2017. Jumlah karyawan Grup yang berhak atas imbalan kerja jangka panjang tersebut masing- masing sebanyak 476 karyawan dan 444 karyawan pada 30 Juni 2017 dan 31 Desember 2016. Number of eligible employees is 476 and 444 as of June 30, 2017 and December 31, 2016, respectively. Jumlah-jumlah yang diakui di Iaporan laba rugi dan penghasilan komprehensif lain konsolidasian sehubungan dengan imbalan pasti adalah sebagai berikut: Amounts recognized in the consolidated statements of profit or loss and other comprehensive income in respect of this benefit plans follows: 2017 2016 Biaya jasa kini 1.276.814.904 897.821.696 Current service costs Biaya bunga neto 791.304.602 752.470.228 Net interest expense Komponen biaya imbalan pasti Component of defined benefit costs yang diakui di laba rugi 2.068.119.506 1.650.291.924 recognized in profit or loss Pengukuran kembali liabilitas Remeasurement on the defined imbalan pasti - kerugian keuntungan benefits liability - actuarial loss gain aktuarial diakui dalam penghasilan recognized in other comprehensive komprehensif lain - - income Jumlah 2.068.119.506 1.650.291.924 Total Enam BulanSix Month 30 JuniJune 30 , Biaya jasa kini dan biaya bunga neto untuk tahun berjalan diakui pada laba rugi yang termasuk bagian dari “Beban umum dan administrasi – lain-lain” Catatan 25. The current service costs and net interest expense for the year are included as part of “General and administrative expenses – others ” Note 25 in the profit or loss. Mutasi liabilitas imbalan kerja jangka panjang yang diakui di laporan posisi keuangan konsolidasian adalah sebagai berikut: Movement of long-term employee benefits liability recognized in the consolidated statements of financial position follows: 30 Juni 31 Desember June 30, December 31, 2017 2016 Saldo awal tahun 20.058.145.737 17.127.805.229 Balance at the beginning of the year Beban imbalan kerja jangka panjang Long-term employee benefits tahun berjalan 2.068.119.506 3.760.217.282 expense during the year Pembayaran imbalan 789.085.302 411.973.500 Benefits paid Pengukuran kembali liabilitas imbalan pasti Remeasurement on defined yang diakui dalam penghasilan benefits liability recognized in komprehensif lain - 417.903.274 other comprehensive income Saldo akhir tahun 21.337.179.941 20.058.145.737 Balance at the end of the year