BEBAN AKRUAL ACCRUED EXPENSES TRANSAKSI DERIVATIF DERIVATIVE TRANSACTIONS

The original consolidated financial statements included herein are in the Indonesian language. PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Periode Enam Bulan yang Berakhir pada 30 Juni 2017 dan 2016 Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For Six Months Period Ended June 30, 2017 and 2016 Expressed in rupiah, unless otherwise stated 52 Berdasarkan transaksi terakhir tertanggal 5 November 2008, harga aktual WTI crude oil sebesar US76,72 per barel, oleh karena itu, Perusahaan berkewajiban untuk membayar SCB sebesar US141.380. Sampai dengan tanggal jatuh tempo pembayaran, Perusahaan belum membayar jumlah tersebut. Sebagai akibatnya, SCB melakukan penghentian lebih awal dan mengusulkan tawaran penyelesaian sebesar US2.771.366. Based on the latest transaction dated November 5, 2008, the actual WTI crude oil price amounted to US76.72 per barrel, therefore, the Company wasliable to pay SCB the amount of US141,380. Until the due date of this amount, the Company has not made any payment. Consequently, SCB made early termination and proposed a settlement offer worth US2,771,366. Keuntungan atas penghapusbukuan liabilitas derivatif sebesar Rp39,3 miliar dicatat sebagai bagian dari akun ‘’Pendapatan Operasi Lain’’ pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2015. Gain on write-off on unwound derivative liability amounting to Rp39.3 billion was recorded as part of “Other Operating Income” in 2015 consolidated statement of profit or loss and other comprehensive income. 17. TRANSAKSI DERIVATIF lanjutan 17. DERIVATIVE TRANSACTIONS continued Liabilitas Derivatif yang Dihentikan lanjutan Unwound Derivative Liability continued Atas keputusan Pengadilan Tinggi Jakarta tersebut, SCB telah mengajukan kasasi ke Mahkamah Agung, dimana berdasarkan putusan Mahkamah Agung No. 2532 KPDT2013 tanggal 2 April 2014, Mahkamah Agung menolak permohonan kasasi dari SCB. Upon the decision of the Jakarta High Court, SCB filed an appeal to the Supreme Court, and based on its decision No. 2532 KPDT2013 dated April 2, 2014, the Supreme Court rejected the appeal of SCB. Pada tanggal 28 Januari 2011, SCB mengajukan gugatan wanprestasi kepada Perusahaan terkait dengan jumlah klaim Pengakhiran Lebih Awal sebesar US2.771.366 ditambah dengan ganti rugi berupa bunga atas Jumlah Pengakhiran Lebih Awal hingga tanggal pengajuan gugatan sebesar US63.725 dan bunga sejak tanggal gugatan sampai dengan tanggal pelunasan. On January 28, 2011, SCB filed a breach of contract lawsuit against the Company for the payment of its total claim for Early Termination Amount of US2,771,366 plus compensation for interest of Early Termination Amount until the claim date amounting to US63,725 and interest from the claim date until it is fully paid. Berdasarkan putusan Pengadilan Negeri Jakarta Utara dengan No. 41PDTG2011PNJKT.UT tanggal 9 November 2011, Perusahaan berkewajiban untuk membayar seluruh Jumlah Pengakhiran Lebih Awal berikut dengan bunga yang terutang sampai dengan saat pelunasan jumlah terutang. Based on decision No.41PDTG2011PN JKT.UT dated November 9, 2011 of the District Court of North Jakarta, the Company is required to pay the Early Termination Amount including the interest payable until all the principal has been fully paid. Pada tanggal 14 Januari 2015, Mahkamah Agung memberitahukan kepada Perusahaan, dimana Mahkamah Agung telah menolak permohonan kasasi dari SCB, sehingga Perusahaan tidak lagi mencatat estimasi kewajiban ke SCB. On January 14, 2015, Supreme Court notified the Company that the appeal made by SCB has been rejected. As such, the Company no longer records the estimated obligations to SCB. The original consolidated financial statements included herein are in the Indonesian language. PT PELAYARAN TEMPURAN EMAS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Untuk Periode Enam Bulan yang Berakhir pada 30 Juni 2017 dan 2016 Disajikan dalam rupiah, kecuali dinyatakan lain PT PELAYARAN TEMPURAN EMAS Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For Six Months Period Ended June 30, 2017 and 2016 Expressed in rupiah, unless otherwise stated 53 30 Juni 2017 31 Desember 2016 June 30, 2017 December 31, 2016 Entitas Anak Subsidiaries PT Bongkar Muat Olah Jasa PT Bongkar Muat Olah Jasa Trisari Andal - - Trisari Andal PT Escorindo Stevedoring - - PT Escorindo Stevedoring Total - - Total 30 Juni 2017 31 Desember 2016 June 30, 2017 December 31, 2016 Final Final Perusahaan 6.342.719.393 14.077.688.487 Company Entitas Anak 278.220.000 235.560.000 Subsidiaries Sub-Total 6.620.939.393 14.313.248.487 Sub-Total Non Final Non Final Perusahaan - - Company Entitas Anak 13.892.060.184 - Subsidiaries Sub-Total 13.892.060.184 - Sub-Total Total 20.512.999.576 - Total 30 Juni 2017 31 Desember 2016 June 30, 2017 December 31, 2016 Kini Current Perusahaan - - Company Entitas Anak - 21.439.296.250 Subsidiaries Tangguhan Deferred Perusahaan - 35.517.311.878 Company Entitas Anak - 340.254.501 Subsidiaries - 35.177.057.377 Total - 13.737.761.127 Total 30 Juni 2017 31 Desember 2016 June 30, 2017 December 31, 2016 Perusahaan The Company Pajak pertambahan nilai 43.907.307.137 34.439.405.694 Value added tax Pajak pasal 4 ayat 2 2.822.400 - Income tax - article 4 2 Pajak Penghasilan pasal 23 2.404.444.714 - Income tax - article 23 Entitas Anak Subsidiaries Pajak pertambahan nilai 55.171.507 971.590.057 Value added tax Pajak Penghasilan pasal 21 5.236.139 24.769.862 Income tax - article 21 46.374.981.897 35.435.765.613 18. PERPAJAKAN 18. TAXATION a. Taksiran tagihan pajak a. Estimated claim for tax refund b. Rincian beban pajak final adalah sebagai berikut: b. The details of final tax expense are as follows: c. Rincian manfaat pajak penghasilan adalah sebagai berikut: c. The details of income tax benefitare as follows: d. Pajak dibayar dimuka d. Prepaid taxes