Pajak Tangguhan Deferred Tax

PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN FINANCIAL STATEMENTS Untuk Tahun-tahun yang Berakhir For the Years Ended pada Tanggal 31 Desember 2016 dan 2015 December 31, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar Lanjutan Continued 39 Ringkasan informasi keuangan entitas asosiasi: A summary of financial information of associates: 2016 2015 USD USD Jumlah Agregat: Aggregate Amount: Aset Lan car 23,082,486 22,612,362 Current Assets Aset Tid ak Lan car 99,216,913 101,789,748 Non- Current Assets Liab ilit as Jan g ka Pen d ek 23,072,793 26,760,579 Current Liabilities Liab ilit as Jan g ka Pan jan g 22,733,186 20,583,413 Non- Current Liabilities Pen d ap at an Usah a 24,857,859 25,545,681 Revenues Lab a Ru g i Tah u n Ber jalan 721,569 5,210,692 Income Loss For The Year Pen g h asilan Ko m p r eh en sif Lain -- -- Other Comprehensive Income Lab a Ru g i Ko m p r eh en sif Tah u n Ber jalan 721,569 5,210,692 Comprehensive Income Loss For The Year 9. Saldo dan Transaksi dengan 9. Balances and Transactions with Pihak Berelasi Related Parties a. Personil manajemen kunci Perusahaan adalah Dewan Komisaris dan Dewan Direksi seperti yang dirinci pada Catatan 1.b. a. Key management personel of the Company are the Board of Commissioners and Board of Directors as disclosed in Note 1.b. 2016 2015 USD USD Im b alan Ker ja Jan g ka Pen d ek 983,458 1,298,372 Short-Term Employee Benefits Total 983,458 1,298,372 Total b. Transaksi dan saldo dengan pihak berelasi adalah sebagai berikut : b. Transactions and balances with related parties are as follows : 2016 2015 2016 2015 USD USD Piutang Usaha Accounts Receivable PT Pelay ar an Er a In d o asia Fo r t u n e 1,834,591 2,059,481 0.46 0.46 PT Pelay ar an Salam Bah ag ia 1,537,282 1,211,212 0.38 0.27 PT Er a Mar in asia Fo r t u n e 224,343 -- 0.06 -- FOS Man ag em en t Ser v ices Pt e Lt d 189,440 485,500 0.05 0.11 Lain -lain Di b aw ah USD250,000 Others Below USD250,000 86,335 543,528 0.02 0.12 Total 3,871,991 4,299,721 0.97

0.96 Piutang Pihak Berelasi Due from Related Party

PT Salam Pacif ic Of f sh o r e 722,346 719,519 0.18 0.16 Total 722,346 719,519 0.18

0.16 Utang Usaha Accounts Payable

PT Salam Pacif ic Of f sh o r e 884,552 901,911 0.52 0.47 PT Pelay ar an Salam Bah ag ia 370,494 -- 0.22 -- Fast Of f sh o r e Su p p ly Pt e Lt d 305,679 874,053 0.18 0.46 Lain -lain Di b aw ah USD100,000 Others Below USD100,000 163,216 68,039 0.10 0.04 Total 1,723,941 1,844,003 1.02 0.97 Total AssetsTotal Liabilities Persentase Terhadap Total AsetTotal Liabilitas Percentage to Utang Pihak Berelasi Due to Related Parties Fast Of f sh o r e Su p p ly Pt e Lt d 23,829,631 30,401,063 14.04 15.85 Seaco r al In t er n at io n al Lt d -- 1,500,000 -- 0.78 Total 23,829,631 31,901,063 14.04 16.63 Bag ian Jan g ka Pen d ek Current Portion 6,571,432 6,571,432 3.87 3.43 Total Jangka Panjang Total Long Term 17,258,199 25,329,631 10.17 13.20 asi: es: ets ets ies ies enues ear ome ear n adalah ny are efits Total berelasi arties 0.46 0.27 -- 0.11 0.12 0.96 0.16 0.16 0.47 -- 0.46 0.04 0.97 15.85 0.78 16.63 3.43 13.20 PT WINTERMAR OFFSHORE MARINE Tbk PT WINTERMAR OFFSHORE MARINE Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN FINANCIAL STATEMENTS Untuk Tahun-tahun yang Berakhir For the Years Ended pada Tanggal 31 Desember 2016 dan 2015 December 31, 2016 and 2015 Dalam US Dolar Penuh In Full US Dollar Lanjutan Continued 40 2016 2015 2016 2015 USD USD Pendapatan Revenue PT Pelay ar an Salam Bah ag ia 5,022,403 3,880,439 5.63 3.88 PT Pelay ar an Er a In d o asia Fo r t u n e 231,303 331,654 0.26 0.33 PT Er a Mar in asia Fo r t u n e 98,034 209,823 0.11 0.21 FOS Man ag em en t Ser v ices Pt e Lt d 40,879 -- 0.05 -- Total 5,392,619 4,421,916 6.05

4.42 Beban Langsung Direct Expenses

PT Salam Pacif ic Of f sh o r e 3,049,058 3,257,670 4.04 3.74 PT Pelay ar an Er a In d o asia Fo r t u n e 2,674,289 2,415,487 3.54 2.77 PT Er a Mar in asia Fo r t u n e 1,215,814 2,135,238 1.61 2.45 PT Pelay ar an Salam Bah ag ia 258,832 143,951 0.34 0.17 FOS Man ag em en t Ser v ices Pt e Lt d 1,352 -- -- -- Fast Of f sh o r e Su p p ly Pt e Lt d -- 183,927 -- 0.21 PT Bh in n eka Eka Kar y a -- 42,861 -- 0.05 Total 7,199,345 8,179,134 9.53

9.39 Beban Usaha Operating Expense

PT Win t er m ajay a Lest ar i 149,686 170,511 1.71 1.72 PT Dw ip r im ajay a Lest ar i 20,405 56,029 0.23 0.57 Seaco r al Mar it im e Pt e Lt d -- 17,801 -- 0.18 Total 170,091 244,341 1.94 2.47 Persentase Terhadap Jumlah PendapatanBeban Percentage to Total RevenueExpense Manajemen berkeyakinan bahwa seluruh transaksi usaha dengan pihak berelasi dilakukan dengan kebijakan harga dan syarat-syarat normal sebagaimana halnya bila dilakukan dengan pihak ketiga. Management believes that all operating transactions with related parties were done at normal pricing and terms similiar to those done with third parties. c. Hubungan dan sifat saldo akuntransaksi dengan pihak-pihak berelasi adalah sebagai berikut: c. The relationship and nature of accounts balances transactions with related parties are as follows: Pihak Berelasi Related Parties Hubungan Dengan Entitas Induk Relationship With the Group Sifat Saldo AkunTransaksi Nature of Account BalanceTransaction PT Dwiprimajaya Lestari Dikendalikan oleh Manajemen Kunci Controlled by Key Management Sewa Bangunan Rental Building. PT Pelayaran Salam Bahagia Dikendalikan oleh Manajemen Kunci Controlled by Key Management Pendapatan Sewa Kapal, Beban Sewa Kapal dan Bunker Reimbursement Vessel Rental Income, Charter Expenses and Bunker Reimbursement. PT Wintermarjaya Lestari Pemegang Saham Mayoritas Majority Shareholder Sewa Bangunan Rental Building. PT Salam Pacific Offshore Entitas Asosiasi Associate Pinjaman Pembelian Kapal dan Beban Sewa Kapal Vessel Loan and Charter Expense. Seacoral Maritime Pte Ltd Dikendalikan oleh Manajemen Kunci Controlled by Key Management Reimbursement Beban Kapal, Pinjaman Pembelian Kapal dan Beban Bunga Operating Expense Reimbursement, Vessel Loan and Interest Expense. Fast Offshore Supply Pte Ltd Entitas Asosiasi Associate Beban Sewa Kapal dan Pinjaman Pembelian Kapal Charter Expense and Vessel Loan. Seacoral International Ltd Dikendalikan oleh Manajemen Kunci Controlled by Key Management Pinjaman Pembelian Kapal Vessel Loan.