Taxes payable continued 2014 TAXATION continued b. Utang pajak lanjutan

PT BANK VICTORIA INTERNATIONAL TBK DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam ribuan Rupiah kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2014 AND 2013 Expressed in thousands Rupiah unless otherwise stated Lampiran – 578– Schedule 21. PERPAJAKAN lanjutan

21. TAXATION continued d. Pajak tangguhan

d. Deferred tax

2014 lanjutancontinued 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 Asetliabilitas pajak Deferred tax asset tangguhan Entitas Anak - Neto 1,637,997 6,298,799 - 7,936,796 liability subsidiary – Net Jumlah aset pajak tangguhan Total consolidated deferred konsolidasian 13,464,827 17,042,005 3,886,434 26,620,398 tax assets 2013 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 Aset pajak tangguhan: Deferred tax asset: Post-employment Imbalan pasca kerja 5,445,469 2,628,032 - 8,073,501 benefits Liabilitas pajak tangguhan: Deferred tax liability: Keuntungankerugian yang belum Unrealized gains direalisasi atas losses on perubahan nilai changes in fair wajar surat-surat value of available - berharga tersedia for-sale marketable untuk dijual 22,930,643 - 26,683,972 3,753,329 securities Deferred tax asset Asetliabilitas pajak liability - tangguhan - neto 17,485,174 2,628,032 26,683,972 11,826,830 net Asetliabilitas pajak Deferred tax asset tangguhan Entitas Anak - Neto 1,083,714 467,298 86,985 1,637,997 liability subsidiary – Net Jumlah aset pajak tangguhan Total consolidated deferred konsolidasian 16,401,460 3,095,330 26,770,957 13,464,827 tax assets e. Surat Ketetapan Pajak e. Tax Assessments Surat Ketetapan Pajak Tahun 2008 Tax Assessment Letters Year 2008 Kantor Pelayanan Pajak telah melakukan pemeriksaan untuk tahun 2008 dan menerbitkan Surat Ketetapan Pajak SKP atas kurang bayar pajak penghasilan badan, pajak penghasilan pasal 4 ayat 2, 21, 23, 26 dan Pajak Pertambahan Nilai tertanggal 16 Desember 2011 sebesar Rp 13.658.147 termasuk denda dan bunga. Jumlah kurang bayar berdasarkan SKP tersebut telah dibukukan sebagai beban tahun berjalan Catatan 35 serta disajikan sebagai bagian dari akun Utang Pajak. The Tax Office had conducted a tax audit for fiscal year 2008 and issued the Tax Assessment Letters SKP for underpayments on corporate income tax, income taxes articles 4 2, 21, 23, 26 and Value Added Tax dated 16 December2011 amounting to Rp 13,658,147 including penalties and interest. The underpayment based on SKP has been recorded as expense in the current year Note 35 and presented as part of the Taxes Payable account.