STATUTORY RESERVE Bentoel Group 2015 Annual Report

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 559 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 , 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated

21. BEBAN OPERASI

21. OPERATING EXPENSES a. Beban penjualan

a. Selling expenses 2015

2014 2013 Promosi dan iklan 828,770 972,066 1,373,161 Advertising and promotion Kompensasi karyawan 454,326 427,437 384,314 Employee compensation Pengiriman 112,781 95,440 61,285 Delivery Sewa 97,411 93,427 78,469 Rental Provisi dan penghapusbukuan Inventory provision persediaan 71,004 56,795 45,430 and write-off Transportasi 39,634 43,452 22,541 Transportation Penelitian dan pengembangan 23,899 43,037 31,040 Research and development Biaya administrasi bank 11,481 8,297 6,024 Bank charge Rokok untuk pegawai 10,997 10,076 6,824 Cigarettes for employees Perjalanan dan akomodasi 9,202 12,513 30,743 Travel and accommodation Perbaikan dan pemeliharaan 7,201 26,400 18,901 Repairs and maintenance Electricity, water and Listrik, air dan telepon 6,999 6,597 5,060 telephone Kantor dan administrasi 6,148 8,707 8,255 Office and administration Jasa technical and advisory 6,034 4,456 2,649 Technical and advisory fees Pelatihan dan pengembangan 3,146 7,582 5,416 Training and development Jasa profesional 1,579 5,038 17,195 Professional fees Perijinan dan pajak 2,330 3,387 2,389 Tax and licenses Asuransi 3,211 938 1,604 Insurance Lainnya masing-masing Others Dibawah Rp 5.000 10,265 17,547 20,348 each below Rp 5,000 1,706,418 1,843,192 2,121,648 b. Beban umum dan administrasi b. General and administrative expenses 2015 2014 2013 Kompensasi karyawan 368,924 259,400 288,524 Employee compensation Pemeliharaan sistem Information system informasi 113,615 113,337 62,887 maintenance Jasa technical and advisory 108,880 123,356 81,737 Technical and advisory fees Penyusutan 44,688 41,819 37,772 Depreciation Honorarium 28,559 3,964 2,010 Honorarium Jasa profesional 26,059 15,911 12,335 Professional fees Asuransi 19,554 18,331 17,013 Insurance Pelatihan dan pengembangan 18,035 13,341 17,110 Training and development Listrik, air dan telepon 17,030 16,095 14,604 Electricity, water and telephone Perbaikan dan pemeliharaan 15,102 10,845 10,005 Repairs and maintenance Kantor dan administrasi 15,310 4,232 3,526 Office and administration Employee-related recharges 13,078 27,601 17,375 Employee-related recharges Sewa 12,522 13,250 12,153 Rental Perijinan dan pajak 10,836 4,661 4,213 Tax and licenses Sumbangan dan perjamuan 9,914 6,124 8,900 Donation and entertainment Perjalanan dan akomodasi 9,864 8,574 12,519 Travel and accommodation Pengiriman 5,986 2,813 4,985 Delivery Penurunan nilai asset 5,902 54,512 7,398 Impairment asset Biaya administrasi bank 3,200 7,281 5,158 Bank charges Lain-lain masing-masing Others dibawah Rp 3.000 4,575 8,033 31,422 each below Rp 3,000 851,633 753,480 651,646 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. Disajikan kembali, lihat Catatan 3 Restated, see Note 3 PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 560 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015 , 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated

21. BEBAN OPERASI lanjutan

21. OPERATING EXPENSES continued c. Keuntungan kerugian lainnya, bersih

c. Other gainsloss, net 2015

2014 2013 Keuntungan atas Gain on sales of penjualan aset tetap 23 16,761 5,803 fixed assets Kerugiankeuntungan Gainloss on selisih kurs, bersih 17,144 10,497 64,993 foreign exchange, net Keuntungan atas pelepasan Gain on disposal of anak perusahaan - - 55,415 subsidiary Keuntungankerugian atas pelepasan aset yang Gainloss on disposal dimiliki untuk dijual 37,422 - 650 of asset held for sale Lain-lain, bersih 1,510 6,272 2,711 Miscellaneous, net 18,791 33,530 5,836

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 induk tidak langsungindirect parent entity - Weston Investment Company Limited Internal recharges Entitas sepengendalientities under common control - British American Tobacco Holdings Limited Pembayaran royaltyPayment of royalty, Liabilitas pembayaran berbasis saham Share-based payment liabilities, internal recharges. - British American Tobacco Marketing Singapore PTE LTD Internal recharges - British American Tobacco Singapore Pembelian bahan baku dan tembakau Purchase of raw Private, Ltd material and tobacco, Internal recharge, Pembelian asset tetappurchase of fixed asset - British American Tobacco Aspac Region Limited Internal recharges - British American Tobacco Global Leaf Pool Limited Pembelian tembakau dan bahan bakuPurchase of tobacco and raw material . Penjualan tembakau dan bahan baku Sales of tobacco and raw material, Internal recharges. - British American Shared Services GSD - Transaksi pemeliharaan sistem informasi Transaction of UK Limited information system maintenance, internal recharge - British American Tobacco Malaysia Berhad Internal recharges, Pembelian tembakau dan bahan baku Purchase of tobacco and raw material. Penjualan rokok, tembakau dan bahan baku Sales of cigarette, tobacco and raw material. - British American Tobacco Aspac Service Centre Internal recharges, penjualan tembakausales of tobacco - British American Tobacco Investments Limited Transaksi technical and advisory Transaction of operational technical fee and consultant fee. - British American Tobacco Australia Limited Internal recharges, pembelian asset tetappurchase of fixed Asset - British American Tobacco Philippines Limited Penjualan rokokSales of cigarettes, Internal Recharges, pembelian fixed assetpurchase fixed - Rothman Far East B.V. Pinjaman jangka panjangLong-term loan Disajikan kembali, lihat Catatan 3 Restated, see Note 3