TAXATION continued e. Surat ketetapan pajak AKRUAL DAN LIABILITAS LAIN-LAIN ACCRUALS AND OTHER LIABILITIES LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS OBLIGATION

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 – 575 – Schedule 23. PERPAJAKAN lanjutan

23. TAXATION continued e. Surat ketetapan pajak

e. Tax assessment letter

Pada tanggal 25 April 2016, Bank menerima Surat Ketetapan Pajak yang menyatakan kurang bayar atas pajak penghasilan badan tahun 2014 yang menetapkan jumlah kurang bayar sebesar Rp 5.847.857 dan sanksi administrasi sebesar Rp 33.037. Bank telah menyetujui dan membayar kekurangan bayar Pajak Penghasilan dan sanksi administrasi tersebut dan membebankan pada laporan laba rugi di bulan Mei 2016. In April 2016, the Bank has received the tax assessment letter which stated that there was an underpayment of corporate income tax year 2014 with total underpayment of Rp 5,847,857 and administration penalties of Rp 33,037. The Bank has agreed and paid the tax underpayment of Corporate Income Tax and the administration penalty and charge it to profit and loss in May 2016. 24. AKRUAL DAN LIABILITAS LAIN-LAIN 24. ACCRUALS AND OTHER LIABILITIES 2016 2015 Bunga yang masih harus dibayar 87,983,932 84,780,906 Interest payable Beban akrual 16,615,495 4,249,205 Accrued expenses Pendapatan diterima di muka 1,294,008 1,172,683 Unearned revenues Lain-lain 14,029,422 2,907,854 Others Jumlah 119,922,857 93,110,648 Total Beban akrual terutama terdiri dari biaya promosi, asuransi, pendidikan dan pengembangan, premi jaminan pihak ketiga dan jasa profesional. Accrued expenses consist of promotion, insurance, study and development, third party guarantee and professional fees. Saldo lain-lain pada tanggal 31 Desember 2016 dan 2015 terutama terdiri dari liabilitas ATM dan hutang kepada pihak ketiga. The balance of others as at 31 December 2016 and 2015 mainly consist of ATM liabilities and liabilities to third parties. 25. LIABILITAS IMBALAN KERJA 25. EMPLOYEE BENEFITS OBLIGATION 2016 2015 Short term employee Imbalan kerja jangka pendek: Bonus 6,000,000 6,000,000 benefit: Bonus Post employment benefit Liabilitas imbalan pasca kerja 56,653,626 45,670,620 liability Jumlah 62,653,626 51,670,620 Total Imbalan kerja jangka panjang Long term employee benefit Informasi di bawah ini mengikhtisarkan komponen beban imbalan pasca kerja karyawan Grup yang diakui di laporan laba rugi konsolidasian dan liabilitas imbalan pasca kerja karyawan Grup yang diakui di laporan posisi keuangan konsolidasian berdasarkan laporan aktuaris PT Ricky Leonard Jasatama, aktuaris independen untuk Grup, tertanggal 25 Januari 2017 dan 29 Januari 2016. The following informations summarize the components of post-employment benefits expense of the Group recognized in the consolidated profit or loss and post-employment benefits liability of Group recognized in the consolidated statement of financial position, based on actuarial report of PT Ricky Leonard Jasatama, an independent actuary for the Group, dated 25 January 2017 dan 29 January 2016. 409 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 – 576 – Schedule 25. LIABILITAS IMBALAN KERJA lanjutan

25. EMPLOYEE BENEFITS OBLIGATION continued Imbalan kerja jangka panjang lanjutan