Income Tax continued THE SUBSIDIARIES continued

The original consolidated financial statements included herein are in the Indonesian language PT KERETA API INDONESIA PERSERO PT KERETA API INDONESIA PERSERO CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED Tanggal 31 Desember 2015 dan as of December 31, 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated untuk tahun yang berakhir pada tanggal tersebut and for the year then ended DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES FINANCIAL STATEMENTS KEUANGAN KONSOLIDASIAN 5. 5. ` Aset pajak tangguhan Deferred tax assets Liabilitas imbalan kerja Long-term employees jangka panjang benefits liabilities Utang iuran pensiun Lump-sum pension sekaligus contribution liabilities Saldo laba: Belum diten- Retained earnings: tukan penggunaanya Unappropriated Komponen ekuitas lainnya Other components of equity Keuntungan kerugian atas loss on employee liabilitas imbalan kerja benefits liabilities Kepentingan non pengendali Non-controlling interests Beban umum dan General and administrative Tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut As of December 31, 2014 and for the year then ended PENERAPAN STANDAR AKUNTANSI KEUANGAN BARU DAN REVISI PSAK DAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN ISAK lanjutan ADOPTION OF NEW AND REVISED STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS “PSAK” AND INTERPRETA-TIONS OF PSAK “ISAK” continued 128.114.061 546.746.996 95.036.852 2.169.800.202 Restatement 2.264.837.054 dilaporkan sebelumnya penyajian kembali disajikan kembali December 31, 2014 as previously reported adjustments December 31, 2014 416.763.202 416.763.202 - 1.658.086.161 2.002.337.914 344.251.753 98.036.475 20.799 98.057.274 31 Desember 2014 Penyesuaian 31 Desember 2014 as restated 418.632.935 - 51.636.823 51.636.823 administrasi expenses Beban keuangan Finance expenses Beban manfaat pajak Tax benefit expenses tangguhan - neto Deferred - net Pendapatan beban Other comprehensive komprehensif lain - income loss - setelah pajak net of tax • • 49.398.270 49.398.270 1.271.892.194 239.144.570 1.511.036.764 PSAK 46 revised 2014, Income Taxes 1.324.811.009 38.155.824 The Group measures its investment properties using the fair value model. As a result of the application of the amendments to PSAK 46, the management reviewed the Group’s investment property portfolios and concluded that none of the Group’s investment properties are held under a business model whose objective is to consume substantially all of the economic benefits embodied in the investment properties over time, rather than through sale. Based on management’s assessment, the Group is not recognizing any deferred taxes on changes in fair value of the investment properties as the Group is not subject to any income taxes on disposal of its investment properties. The amendments to PSAK 46: 1 remove references to final tax which was previously scoped in the standard; and 2 establish a rebuttable presumption that the carrying amount of an investment property measured using the fair value model in PSAK 13, Investment Property will be recovered entirely through sale. PSAK 46 revisi 2014, Pajak Penghasilan Grup mengukur properti investasi dengan menggunakan model nilai wajar. Sebagai hasil dari penerapan amandemen PSAK 46, manajemen telah melakukan reviu portofolio properti investasi Grup dan menyimpulkan bahwa tidak ada properti investasi Grup yang dimiliki dalam model bisnis yang bertujuan untuk mengonsumsi secara substantial seluruh manfaat ekonomis atas investasi properti dari waktu ke waktu, bukan melalui penjualan. Berdasarkan penilaian manajemen, Grup tidak mengakui pajak tangguhan atas perubahan nilai wajar dari properti investasi, dimana Grup tidak dikenakan pajak penghasilan atas penjualan properti investasi. Amandemen terhadap PSAK 46: 1 menghilangkan pengaturan pajak penghasilan pajak final yang sebelumnya termasuk dalam ruang lingkup standar, dan 2 menetapkan praduga rebuttable presumption bahwa jumlah tercatat properti investasi yang diukur menggunakan model nilai wajar dalam PSAK 13, Properti Investasi akan dipulihkan sepenuhnya melalui penjualan. 180.393.570 803.662.427 1.286.655.185 - 623.268.857 44