EFEK-EFEK YANG DITERBITKAN SECURITIES ISSUED

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 573 – Schedule 23. PERPAJAKAN lanjutan

23. TAXATION continued c.

Beban Pajak Penghasilan lanjutan c. Income Tax Expenses continued 2016 2015 Beban pajak penghasilan kini: Current tax expense: Bank 22,275,740 39,493,860 Bank Entitas Anak - - Subsidiary Beban pajak kini - Current tax expense - konsolidasian 22,275,740 39,493,860 consolidated Dikurangi: Less: Pajak penghasilan pasal 25: Income tax article 25: Bank 19,511,463 32,310,066 Bank Entitas Anak - - Subsidiary Utang pajak kini - Income tax payables - Bank 2,764,277 7,183,794 Bank Entitas Anak - - Subsidiary 2,764,277 7,183,794 Rekonsiliasi atas beban pajak penghasilan Bank dengan perkalian laba akuntansi Bank sebelum beban pajak penghasilan dan tarif pajak yang berlaku adalah sebagai berikut: The reconciliation between the Bank’s income tax expense and the accounting income before tax expense and prevailing tax rate is as follows: 2016 2015 Laba konsolidasian Consolidated income sebelum pajak penghasilan 92,862,633 78,008,976 before income tax Pajak dihitung dengan tarif Tax calculated at applicable pajak yang berlaku 23,215,659 19,502,244 tax rates Dampak pajak penghasilan pada: Tax effects of: - Beban yang tidak dapat Expenses not deductible - dikurangkan untuk tujuan pajak 28,276,400 19,590,507 for tax purposes - Entitas Anak 2,438,947 12,453 Subsidiary - Manfaatbeban pajak Income tax penghasilan-neto 7,499,688 75,810 benefitexpense-net Penghasilan kena pajak hasil rekonsiliasi diatas merupakan dasar dalam pengisian Surat Pemberitahuan SPT Tahunan PPh Badan Perseroan untuk tahun yang berakhir 31 Desember 2016. Perhitungan pajak penghasilan badan untuk tahun yang berakhir tanggal 31 Desember 2015 adalah sesuai dengan SPT Tahunan Perseroan. Taxable income results from above reconciliation are the basis in filing the Company’s annual Tax Return SPT of Corporate Income Tax for the year ended 31 December 2016. The calculations of income tax for the years ended 31 December 2015 conform to the Company’s Annual Tax Return. PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2016 DAN 2015 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2016 AND 2015 Expressed in thousands Rupiah unless otherwise stated Lampiran – 574 – Schedule 23. PERPAJAKAN lanjutan

23. TAXATION continued d. Pajak tangguhan

d. Deferred tax

2016 1 Januari January Dibebankan dikreditkan ke laporan laba rugi konsolidasian Charged credited consolidated profit or loss Dibebankan dikreditkan ke pendapatan komprehensif lain konsolidasian Charged credited consolidated other comprehensive income 31 Desember December Entitas Induk Parent Company Cadangan bonus, jasa Accrued bonuses, professional fee profesional dan promosi 2,526,177 344,239 - 2,870,416 and promotion Cadangan kerugian penurunan Allowances for impairment nilai dan hapus buku pinjaman 36,351,068 18,114,638 - 54,465,706 losses and loan write off Imbalan pasca kerja 9,926,257 1,906,263 721,547 12,554,067 Post-employment benefits Penilaian ulang aset tetap 86,694,232 - 86,694,232 - Fixed-asset revaluation Liabilitas pajak tangguhan: Deferred tax liability Keuntungankerugian yang belum Unrealised gains direalisasi atas losses on perubahan nilai changes in fair wajar surat-surat value of available - berharga tersedia for-sale marketable untuk dijual 2,015,489 - 2,693,723 4,709,212 securities Asetliabilitas pajak Deferred tax asset tangguhan Bank - Neto 35,875,241 20,365,140 90,109,502 74,599,401 liability Bank - Net Asetliabilitas pajak Deferred tax asset tangguhan Entitas Anak - Neto 15,467,762 9,410,289 103,057 24,774,994 liability subsidiary - Net Jumlah aset pajak tangguhan Total consolidated deferred konsolidasian 20,407,479 29,775,429 90,006,445 99,374,395 tax assets 2015 1 Januari January Dibebankan dikreditkan ke laporan laba rugi konsolidasian Charged credited consolidated profit or loss Dibebankan dikreditkan ke pendapatan komprehensif lain konsolidasian Charged credited consolidated other comprehensive income 31 Desember December Entitas Induk Parent Company Cadangan bonus, jasa Accrued bonuses, professional fee profesional dan promosi 2,100,646 425,531 - 2,526,177 and promotion Cadangan kerugian penurunan Allowances for impairment nilai dan hapus buku pinjaman 7,111,050 29,240,018 - 36,351,068 losses and loan write off Imbalan pasca kerja 9,605,011 1,920,336 1,599,090 9,926,257 Post-employment benefits Penilaian ulang aset tetap - - 86,694,232 86,694,232 Fixed-asset revaluation Liabilitas pajak tangguhan: Deferred tax liability Keuntungankerugian yang belum Unrealised gains direalisasi atas losses on perubahan nilai changes in fair wajar surat-surat value of available - berharga tersedia for-sale marketable untuk dijual 133,105 - 2,148,594 2,015,489 securities Asetliabilitas pajak Deferred tax asset tangguhan Bank - Neto 18,683,602 31,585,885 86,144,728 35,875,241 liability Bank - Net Asetliabilitas pajak Deferred tax asset tangguhan Entitas Anak - Neto 7,936,796 7,983,785 452,819 15,467,762 liability subsidiary - Net Jumlah liabilitas pajak tangguhan Total consolidated deferred konsolidasian 26,620,398 39,569,670 86,597,547 20,407,479 tax liabilities