UTANG SEWA PEMBIAYAAN lanjutan FINANCE LEASE PAYABLES continued LIABILITAS IMBALAN KERJA KARYAWAN LIABILITIES FOR EMPLOYEE BENEFITS

Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017 Expressed in Rupiah, unless otherwise stated Unaudited 81 21. LIABILITAS IMBALAN KERJA KARYAWAN lanjutan 21. LIABILITIES FOR EMPLOYEE BENEFITS continued Grup menyelenggarakan program pensiun imbalan pasti yang didanai untuk seluruh karyawan tetapnya yang memenuhi syarat. Pendanaan program tersebut dikelola oleh Dana Pensiun Lembaga Keuangan PT Asuransi Jiwa Manulife Indonesia. Iuran pemberi kerja yang dibayarkan masing-masing sebesar Rp 2.100.000.000 dan Rp 8.100.000.000, untuk untuk periode tiga bulan yang berakhir pada tanggal 31 Maret 2017 dan tahun yang berakhir pada tanggal 31 Desember 2016 . The Group provides a funded defined benefit pension plan for all its permanent employees who qualify. The funding program is managed by PT Asuransi Jiwa Manulife Indonesia Pension Fund. Employee contribution paid amounted to Rp 2,100,000,000 and Rp 8,100,000,000 for the three months period ended March 31, 2017 and year ended December 31, 2016, respectively . Manajemen Grup berkeyakinan bahwa jumlah penyisihan imbalan paskakerja karyawan pada tanggal 31 Maret 2017 dan 31 Desember 2016 tersebut cukup untuk memenuhi persyaratan Undang-Undang Ketenagakerjaan. The Group’s management believes that the sum of employee benefits liabilities as of March 31, 2017 and December 31, 2016 are adequate to cover the requirement of Labor Law. 22. MODAL SAHAM 22. SHARE CAPITAL Susunan pemegang saham Entitas Induk dan kepemilikannya pada tanggal 31 Maret 2017 dan 31 Desember 2016 berdasarkan laporan yang dikelola oleh PT Datindo Entrycom, Biro Administrasi Efek, adalah sebagai berikut: The composition of the Company’s shareholders as of March 31, 2017 and December 31, 2016 based on reports provided by PT Datindo Entrycom, the Securities Administration Bureau, are as follows: 31 Maret 2017March 31, 2017 Pemegang Saham Total Saham Ditempatkan dan Disetor Penuh Number of Issued and Fully Paid Persentase Kepemilikan Percentage of Ownership TotalTotal Shareholders PT Kino Investindo 992.857.100 69,50 99.285.710.000 PT Kino Investindo Harry Sanusi Presiden Direktur 150.990.000 10,57 15.099.000.000 Harry Sanusi President Director DBSSG sa Nusantara FMCG Limited 148.364.800 10,39 14.836.480.000 DBSSG sa Nusantara FMCG Limited Peter Chayson Direktur 120.700 0,01 12.070.000 Peter Chayson Director Masyarakat di bawah 5 136.238.900 9,53 13.623.890.000 Public below 5 Total 1.428.571.500 100,00 142.857.150.000 Total 31 Desember 2016December 31, 2016 Pemegang Saham Total Saham Ditempatkan dan Disetor Penuh Number of Issued and Fully Paid Persentase Kepemilikan Percentage of Ownership TotalTotal Shareholders PT Kino Investindo 992.857.100 69,50 99.285.710.000 PT Kino Investindo Harry Sanusi Presiden Direktur 150.990.000 10,57 15.099.000.000 Harry Sanusi President Director DBSSG sa Nusantara FMCG Limited 148.364.800 10,39 14.836.480.000 DBSSG sa Nusantara FMCG Limited Peter Chayson Direktur 167.000 0,01 16.700.000 Peter Chayson Director Masyarakat di bawah 5 136.192.600 9,53 13.619.260.000 Public below 5 Total 1.428.571.500 100,00 142.857.150.000 Total 23. DIVIDEN DAN CADANGAN UMUM 23. DIVIDEND AND GENERAL RESERVES Berdasarkan Rapat Umum Pemegang Saham yang diselenggarakan pada tanggal 25 Mei 2016, yang diaktakan dengan Akta Notaris Dr. Irawan Soerodjo S.H., M.Si. No. 205, para pemegang saham memutuskan hal- hal sebagai berikut: Based on Annual General Meeting of Shareholders held on May 25, 2016, which was covered by Notarial Deed No. 205 of Dr. Irawan Soerodjo S.H., M.Si., the Company’s Shareholders approved the following: a. Penambahan cadangan umum atas saldo laba yang telah ditentukan penggunaannya sebesar Rp 24.000.000.000. a. Additional appropriation of retained earnings for general reserves amounting to Rp 24,000,000,000. b. Pembagian dividen tunai sebesar Rp 52.857.145.500 atau Rp 37 per saham. b. Distribution of cash dividend amounting to Rp 52,857,145,500 or Rp 37 per shares. Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Periode Tiga Bulan yang Berakhir Pada Tanggal 31 Maret 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Tidak Diaudit PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Period Ended March 31, 2017 Expressed in Rupiah, unless otherwise stated Unaudited 82 24. TAMBAHAN MODAL DISETOR 24. ADDITIONAL PAID-IN CAPITAL Pada tanggal 31 Maret 2017 dan 31 Desember 2016, rincian tambahan modal disetor terdiri dari: As of March 31, 2017 and December 31, 2016, details of additional paid-in capital consists of: 31 Maret 2017 31 Desember 2016 March 31, 2017 December 31, 2016 Agio saham dari Penawaran Capital paid in excess of par value Umum Perdana 845.714.550.000 845.714.550.000 from Initial Public Offering Dikurangi Less Beban emisi saham 72.153.448.277 72.153.448.277 Stock issuance cost Sub-total 773.561.101.723 773.561.101.723 Sub-total Selisih nilai transaksi restrukturisasi Difference in value arising from entitas sepengendali restructuring transactions with PT Dutalestari Sentratama 4.056.881.066 4.056.881.066 PT Dutalestari Sentratama Kino Consumer Philippines Kino Consumer Philippines Inc. KCP 51.837.140.910 51.837.140.910 Inc. KCP Kino Care M Sdn. Bhd. KCM 17.168.979.025 17.168.979.025 Kino Care M Sdn. Bhd. KCM Kino Vietnam Co. Ltd. KVC 1.427.886.087 1.427.886.087 Kino Vietnam Co. Ltd. KVC Pengampunan pajak Catatan 16g 3.172.856.405 100.000.000 Tax amnesty Note 16g Total 710.356.833.172 707.283.976.767 Total PT Dutalestari Sentratama DLS PT Dutalestari Sentratama DLS Berdasarkan Akta Notaris Lenny Janis Ishak, S.H., No. 24 tanggal 12 Juni 2014, Entitas Induk mengakuisisi 487 lembar saham DLS dari Harry Sanusi, Ali Sanusi dan Ng Soi Kiauw yang masing-masing merupakan pihak berelasi, dengan harga beli sebesar Rp 649.300.000. Nilai tercatat investasi DLS adalah sebesar Rp 4.706.181.066, sehingga selisih antara harga beli dengan nilai tercatat investasi pada DLS adalah sebesar Rp 4.056.881.066. Based on Notarial Deed of Lenny Janis Ishak, S.H., No. 24 dated June 12, 2014, the Company acquired 487 shares in DLS from Harry Sanusi, Ali Sanusi and Ng Soi Kiauw all are related parties, with acquisition price amounting to Rp 649,300,000. The carrying value of investment in DLS amounted to Rp 4,706,181,066, hence the difference between the acquisition price and the carrying value of investment in DLS amounted to Rp 4,056,881,066. Kino Consumer Philippines Inc. KCP Kino Consumer Philippines Inc. KCP Berdasarkan perjanjian Jual Beli Saham pada tanggal 2 Juli 2014, KINT, Entitas Anak, membeli 41.035.995 lembar saham KCP dari Harry Sanusi pihak berelasi, dengan harga beli sebesar Rp 11.196.325.891. Nilai tercatat investasi KCP adalah sebesar Rp 40.640.815.018, sehingga selisih antara harga beli dengan nilai tercatat investasi pada KCP adalah sebesar Rp 51.837.140.910. Based on Share Sale and Purchase Agreement dated July 2, 2014, KINT, Subsidiary, acquired 41,035,995 shares in KCP from Harry Sanusi a related party, with acquisition price amounting to Rp 11,196,325,891. The carrying value of investment in KCP amounted to Rp 40,640,815,018, hence the difference between the acquisition price and the carrying value of investment in KCP amounting to Rp 51,837,140,910. Kino Care M Sdn. Bhd. KCM Kino Care M Sdn. Bhd. KCM Berdasarkan perjanjian Jual Beli Saham pada tanggal 9 Juni 2014, KINT, Entitas Anak, membeli 1.455.000 lembar saham KCM dari Harry Sanusi pihak berelasi, dengan harga beli sebesar Rp 5.333.416.365. Nilai tercatat investasi KCM adalah sebesar Rp 11.835.562.661, sehingga selisih antara harga beli dengan nilai tercatat investasi pada KCM adalah sebesar Rp 17.168.979.025. Based on Share Sale and Purchase Agreement dated June 9, 2014, KINT, Subsidiary, acquired 1,455,000 shares in KCM from Harry Sanusi a related party, with acquisition price amounting to Rp 5,333,416,365. The carrying value of investment in KCM amounted to Rp 11,835,562,661, hence the difference between the acquisition price and the carrying value of investment in KCM amounted to Rp 17,168,979,025.