TAKSIRAN PAJAK PENGHASILAN Lanjutan PROVISION FOR INCOME TAX Continued

in the Indonesian language. PT INTER DELTA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada Tanggal 31 Desember 2015 Dan Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT INTER DELTA Tbk AND SUBSIDIARY CONSOLIDATED NOTES TO THE FINANCIAL STATEMENTS Continued As Of December 31, 2015 And For Year Ended December 31, 2015 Expressed in Rupiah, unless otherwise stated 50 24. LIABILITAS IMBALAN PASKA-KERJA Lanjutan 24. LIABILITIES FOR POST EMPLOYMENT BENEFITS Continued Mutasi saldo liabilitas imbalan paska-kerja adalah sebagai berikut: The change of liabilites for post employment benefits are as follows: Disajikan kembali - Catatan 2p dan 4 As restated - Notes 2p and 4 1 Januari 2014 31 Desember 2013 31 Desember 2015 31 Desember 2014 January 1, 2014 December 31, 2015 December 31, 2014 December 31, 2013 Saldo awal tahun 11.184.154.885 11.175.786.412 11.807.435.372 Beginning balance of the year Penambahan tahun berjalan 1.819.146.879 1.471.735.682 1.425.899.652 Addition in current year Penghasilan komprehensif lain 707.869.852 186.371.047 1.462.259.914 Other comprehensive income Penghapusan tahun berjalan - 1.601.811.808 - Write off in current year Pembayaran tahun berjalan 93.297.400 47.926.448 595.288.698 Payment in current year Saldo akhir tahun 12.202.134.512 11.184.154.885 11.175.786.412 Ending balance of the year Biaya yang dibebankan untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 disajikan sebagai bagian dari akun “Beban penjualan, umum dan administrasi - Imbalan paska-kerja” dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian lihat Catatan 20. Expenses are recognized as part of “Selling, general and administrative expenses – Post employment benefits” in consolidated statement of profit or loss and other comprehensive income for the years ended December 31, 2015 and 2014 see Note 20. Pada tanggal 31 Desember 2015, jika tingkat diskonto tahunan dinaikan diturunkan sebesar 1 dengan semua variabel lain dianggap konstan, liabilitas imbalan paska- kerja pada tanggal 31 Desember 2015 akan lebih rendah tinggi sebesar Rp577.373.491 Rp655.471.920. On December 31, 2015, if the annual discount rate was raised lowered by 1 with all other variables held constant, post-employment benefit liabilities as of December 31, 2015 would be lower higher by Rp577,373,491 Rp655.471,920.

25. ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING

25. MONETARY ASSET AND LIABILITY IN FOREIGN CURRENCIES

Pada tanggal 31 Desember 2015 dan 2014, Perusahaan memiliki saldo aset dan liabilitas moneter dalam mata uang asing sebagai berikut: As of December 31, 2015 and 2014, the Company’s monetary asset and liability denominated in foreign currencies are as follows: 2015 2014 Mata uang asing Ekuivalen Rupiah Mata uang asing Ekuivalen Rupiah Foreign currency Rupiah equivalent Foreign currency Rupiah equivalent Dolar Amerika Serikat United States Dollar Aset: Asset: Kas dan setara kas US 144.017 1.986.720.405 US 127.327 1.583.953.478 Cash and cash equivalents Liabilitas: Liability: Utang usaha - - 393.497 4.895.104.422 Trade payables Liabilitas - Bersih US 144.017 1.986.720.405 US 266.170 3.311.150.944 Liability - Net Yen Jepang Japan Yen Aset: Asset: Kas dan setara kas JPY 148.333 16.987.107 JPY 4.671.355 486.983.198 Cash and cash equivalents in the Indonesian language. PT INTER DELTA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada Tanggal 31 Desember 2015 Dan Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT INTER DELTA Tbk AND SUBSIDIARY CONSOLIDATED NOTES TO THE FINANCIAL STATEMENTS Continued As Of December 31, 2015 And For Year Ended December 31, 2015 Expressed in Rupiah, unless otherwise stated 51 26. INFORMASI SEGMEN USAHA 26. BUSINESS SEGMENT INFORMATION Informasi mengenai segmen usaha Perusahaan dan Entitas Anak adalah sebagai berikut: The Company and Subsidiary’s business segment information are as follows: 2015 Bahan kimia pemrosesan Kertas Film dan foto dan kertas cetak foto kamera Photo and paper Photo Films and processing Lain-lain Jumlah printing paper cameras chemicals Others Total Penjualan bersih 65.957.922.217 1.485.162.774 10.097.026.358 8.322.207.183 85.862.318.532 Net sales Beban pokok penjualan 52.522.228.001 1.276.192.950 7.487.244.286 5.767.047.450 67.052.712.687 Cost of goods sold Laba bruto 13.435.694.216 208.969.824 2.609.782.072 2.555.159.733 18.809.605.845 Gross profit Beban penjualan, umum Selling, general and dan administrasi 14.893.208.680 361.877.412 2.123.083.804 1.635.304.601 19.013.474.497 administrative expenses Pendapatan operasi lainnya 3.917.404.003 95.185.668 558.440.909 430.138.926 5.001.169.506 Other operating income Beban operasi lainnya 792.370.930 19.253.147 112.955.504 87.003.940 1.011.583.521 Other operating expenses Laba rugi usaha 1.667.518.609 76.975.067 932.183.673 1.262.990.118 3.785.717.333 Income loss from operations Pendapatan keuangan 99.137.228 2.408.851 14.132.391 10.885.469 126.563.939 Finance income Beban keuangan 377.827.735 9.180.515 53.860.787 41.486.254 482.355.291 Finance charges Laba rugi sebelum manfaat Income loss before income beban pajak penghasilan 1.388.828.102 83.746.731 892.455.277 1.232.389.333 3.429.925.981 tax benefit expenses Beban pajak penghasilan 911.368.134 Income tax expenses Laba bersih 2.518.557.847 Net income Aset segmen 23.603.106.692 9.953.492.029 8.573.955.812 5.545.701.410 47.676.255.943 Segment assets Liabilitas segmen 7.508.056.767 3.643.121.092 3.171.495.259 1.993.903.139 16.316.576.257 Segment liabilities 2014 Disajikan kembali – Catatan 2p dan 4 As restated – Notes 2p and 4 Bahan kimia pemrosesan Kertas Film dan foto dan kertas cetak foto kamera Photo and paper Photo Films and processing Lain-lain Jumlah printing paper cameras chemicals Others Total Penjualan bersih 75.237.579.596 13.866.405 10.474.256.483 8.091.515.471 93.817.217.955 Net sales Beban pokok penjualan 63.277.948.834 596.646.508 8.692.053.358 5.660.806.557 78.227.455.257 Cost of goods sold Laba rugi bruto 11.959.630.762 582.780.103 1.782.203.125 2.430.708.914 15.589.762.698 Gross profit loss Beban penjualan, umum Selling, general and dan administrasi 13.376.895.892 126.130.483 1.837.491.496 1.196.688.915 16.537.206.786 administrative expenses Pendapatan operasi lainnya 7.151.611.650 67.432.403 982.367.337 639.778.798 8.841.190.188 Other operating income Beban operasi lainnya 2.154.472.104 20.314.474 295.944.904 192.737.755 2.663.469.237 Other operating expenses Laba rugi usaha 3.579.874.416 661.792.657 631.134.062 1.681.061.042 5.230.276.863 Income loss from operations Pendapatan keuangan 46.391.717 437.426 6.372.509 4.150.175 57.351.827 Finance income Beban keuangan 562.588.648 5.304.637 77.278.904 50.328.836 695.501.025 Finance charges Laba sebelum manfaat Income before income beban pajak penghasilan 3.063.677.485 666.659.868 560.227.667 1.634.882.381 4.592.127.665 tax benefit expenses Beban pajak penghasilan 1.033.290.057 Income tax expenses Laba bersih 3.558.837.608 Net income