PINJAMAN JANGKA PENDEK SHORT-TERM LOANS

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and for the Three-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 81 17. UTANG USAHA 17. TRADE PAYABLES Akun ini merupakan utang kepada pihak-pihak berikut ini: This account represents payables to the following: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Pihak ketiga Third parties PT Mega Kreasi Film 47.217.500 37.883.000 PT Mega Kreasi Film Emerson Network Power 32.454.772 10.378.513 Emerson Network Power PT Kharisma Starvision Plus 21.107.050 15.563.738 PT Kharisma Starvision Plus Satellite Television Asian Region Ltd. 17.750.341 22.240.213 Satellite Television Asian Region Ltd. PT Misys International PT Misys International Financial System 15.782.307 16.553.662 Financial System PT Compaq Computer Indonesia 12.640.706 13.591.113 PT Compaq Computer Indonesia Radwin Ltd 10.405.250 10.812.023 Radwin Ltd Shandong Sacred Sun Power .S. 10.311.746 10.714.864 Shandong Sacred Sun Power .S. PT Philips Indonesia 7.869.205 11.216.065 PT Philips Indonesia PT Wira Eka Bakti 6.321.964 7.618.393 PT Wira Eka Bakti PT Diwangkara Cemerlang Film 6.237.000 9.103.500 PT Diwangkara Cemerlang Film PT Waskita Karya 5.313.255 5.313.255 PT Waskita Karya United Champ Assets Ltd., British United Champ Assets Ltd., British Virgin Islands 4.884.462 5.743.624 Virgin Islands PT Samindo Electronic 2.927.220 15.686.881 PT Samindo Electronic PT Rapido Indonesia 1.638.885 7.301.837 PT Rapido Indonesia Lain-lain masing-masing di bawah Rp5 miliar 156.152.639 137.936.701 Others below Rp5 billion each Total - pihak ketiga 359.014.302 337.657.382 Total - third parties Analisa umur utang usaha berdasarkan tanggal faktur adalah sebagai berikut: The aging analysis of trade payables based on invoice dates is as follows: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Pihak ketiga Third parties Belum jatuh tempo 109.879.189 84.799.508 Current Lewat jatuh tempo: Overdue: 1 - 30 hari 121.733.114 96.494.747 1 - 30 days 31 - 60 hari 43.800.477 22.883.839 31 - 60 days 61 - 90 hari 7.102.307 36.024.293 61 - 90 days 91 - 180 hari 34.291.388 34.111.708 91 - 180 days Lebih dari 180 hari 42.207.827 63.343.287 Over 180 days Total - pihak ketiga 359.014.302 337.657.382 Total - third parties Rincian atas utang usaha dalam mata uang asing disajikan dalam Catatan 37. The details of trade payables denominated in foreign currencies are disclosed in Note 37. Pada tanggal 31 Maret 2016 dan 31 Desember 2015, tidak ada jaminan yang diberikan oleh Kelompok Usaha atas utang usaha. As of March 31, 2016 and December 31, 2015, there was no collateral provided by the Group for the trade payables. The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and for the Three-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 82

18. BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK

18. ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES

a. Beban akrual merupakan akrual atas:

a. Accrued expenses represent accruals for:

31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Biaya program 134.786.460 114.928.172 Program cost Komisi 25.251.595 23.974.073 Commission Biaya transmisi 21.249.090 18.976.427 Transmission cost Jasa konsultan 13.344.728 11.707.740 Consultant fees Beban transponder 6.389.725 4.308.694 Transponder cost Bunga pinjaman 4.673.314 3.072.258 Interest on loans Asuransi 2.303.580 1.189.566 Insurance Listrik, air dan telepon 1.244.496 1.599.416 Electricity, water and telephone Biaya sewa 181.573 1.700 Rental cost Lain-lain 83.678.252 30.886.872 Others Total 293.102.813 210.644.918 Total b. Liabilitas imbalan kerja jangka pendek sebesar Rp202.927.954 dan Rp153.864.217 masing- masing pada tanggal 31 Maret 2016 dan 31 Desember 2015 terdiri dari akrual beban gaji dan tunjangan karyawan. b. Short-term employee benefits liabilities amounting to Rp202,927,954 and Rp153,864,217 as of March 31, 2016 and December 31, 2015, respectively, consist of accrual for employee salaries and benefits. 19. PERPAJAKAN 19. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Pajak Pertambahan Nilai 153.162.699 157.610.122 Value Added Tax Pajak Penghasilan Pasal 21 - 10.289 Income Tax Article 21 Total 153.162.699 157.620.411 Total b. Utang Pajak

b. Taxes Payable

Utang pajak terdiri dari: Taxes payable consists of: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Pajak Pertambahan Nilai 31.347.897 41.123.004 Value Added Tax Pajak Penghasilan Income Taxes Pasal 21 8.842.843 11.763.089 Article 21 Pasal 23 5.303.883 10.976.386 Article 23 Pasal 25 34.547.530 1.558.020 Article 25 Pasal 29 143.619.345 133.549.828 Article 29 Pasal 26 2.695.531 44.984.636 Article 26 Pajak Penghasilan Final 2.483.135 1.717.062 Final Income Tax Total 228.840.164 245.672.025 Total