TAXATION continued d. Pajak tangguhan

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 408 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