BEBAN KEUANGAN FINANCE COSTS

Ekshibit E53 Exhibit E53 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 30 JUNI 2016 FOR THE YEAR ENDED 30 JUNE 2016 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 25. SALDO AKUN, TRANSAKSI DAN HUBUNGAN DENGAN PIHAK BERELASI Lanjutan 25. ACCOUNT BALANCES, TRANSACTIONS AND RELATION- SHIPS WITH RELATED PARTIES Continued Pihak yang berelasi Related parties Sifat dari hubungan Nature of relationship Sifat dari transaksi Nature of transactions PT SAI Indonesia Entitas sepengendali Entity under common control Penjualan dan pembelian Sales and purchases PT Martha Beauty Gallery Entitas sepengendali Entity under common control Penjualan dan pembelian Sales and purchases PT Kreasiboga Primatama Entitas sepengendali Entity under common control Pembelian Purchases PT Creative Style Mandiri Entitas sepengendali Entity under common control Pembelian purchases PT Cantika Puspa Pesona Entitas sepengendali Entity under common control Penjualan dan pembelian Sales and purchases Ibu Martha Tilaar Personil manajemen kunci Grup Key management personnel of the Group Royalti Royalties Ibu Ratna Handana Personel manajemen kunci Grup Key management personnel of the Group Royalti Royalties Persentase terhadap jumlah asetliabilitas konsolidasian Percentage to total consolidated assetsliablities 30 Jun 2016 30 Jun 2016 31 Des 2015 31 Dec 2015 30 Jun 2016 30 Jun 2016 31 Des 2015 31 Dec 2015 Aset Lancar Current Assets Piutang usaha Trade receivables PT SAI Indonesia 319.361.976.048 320.131.703.516 44,00 49,33 PT SAI Indonesia PT Cantika Puspa Pesona 1.153.027.771 942.889.117 0,16 0,15 PT Cantika Puspa Pesona PT Martha Beauty Gallery 369.586.413 312.430.464 0,05 0,05 PT Martha Beauty Gallery T o t a l Catatan 5 320.884.590.232 321.387.023.097 44,21 49,53 Note 5 T o t a l Persentase terhadap jumlah asetliabilitas konsolidasian Percentage to total consolidated assetsliablities 30 Jun 2016 30 Jun 2016 31 Des 2015 31 Dec 2015 30 Jun 2016 30 Jun 2016 31 Des 2015 31 Dec 2015 Piutang non-usaha Non-trade receivables PT Martha Beauty Gallery 535.090.731 125.721.106 0,07 0,02 PT Martha Beauty Gallery PT Creative Style Mandiri 219.806.000 14.217.000 0,03 0,00 PT Creative Style Mandiri PT SAI Indonesia 196.374.163 143.918.908 0,03 0,02 PT SAI Indonesia PT Cantika Puspa Pesona 150.250.918 40.253.858 0,02 0,01 PT Cantika Puspa Pesona T o t a l 1.101.521.812 324.110.872 0,15 0,05 T o t a l