UTANG PEMBIAYAAN KONSUMEN CONSUMER FINANCING PAYABLE UTANG SEWA PEMBIAYAAN FINANCE LEASES PAYABLE

These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 60 21. UTANG SEWA PEMBIAYAAN Lanjutan 21. FINANCE LEASES PAYABLE Continued Pada tanggal 27 Juli 2012 dan 9 Agustus 2012, Perusahaan menandatangani perjanjian fasilitas sewa pembiayaan dengan PT Orix Indonesia Finance untuk pembiayaan mesin. Fasilitas sewa pembiayaan tersebut dikenakan bunga tetap sebesar 11,75 per tahun untuk 1 satu tahun pertama, dan selanjutnya dikenakan bunga mengambang berdasarkan biaya pendanaan ditambah 2,9 per tahun untuk 2 dua tahun berikutnya. Fasilitas tersebut memiliki jangka waktu pembayaran selama 3 tiga tahun dan dijamin dengan mesin yang dibiayai Catatan 13. On 27 July 2012 and 9 August 2012, the Company entered into finance lease facility agreements with PT Orix Indonesia Finance for the purpose of financing the acquisition of machineries. The finance lease facilities bear fixed interest of 11.75 per annum for the first 1 one year and floating rate at cost of fund plus 2.9 per annum for the remaining 2 two years. The term of the facility is 3 three years and secured by the financed machineries Note 13. Beban keuangan atas utang sewa pembiayaan tersebut masing- masing sebesar Rp 103.831.648, Rp 441.962.002 dan Rp 630.009.024 untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2015, untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013. Finance costs on the finance lease payable were amounting to Rp 103,831,648, Rp 441,962,002 and Rp 630,009,024 for the nine months period ended 30 September 2015, for the years ended 31 December 2014 and 2013, respectively. Pada Juli dan Agustus 2015, saldo utang pembiayaan telah dilunasi. In July and August 2015, the outstanding of finance lease payable had been repaid. 22. PERPAJAKAN 22. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes 30 September 31 Desember December 2015 2014 2013 Perusahaan The Company Pajak Penghasilan Pasal 28A 2.889.114.602 2.889.114.602 - Income Tax Article 28A Pajak Pertambahan Nilai – bersih 1.189.076.624 1.226.485.712 1.316.485.712 Value Added Tax – Net Pajak Penghasilan Pasal 21 39.440.815 - - Income Tax Article 21 Jumlah 4.117.632.041 4.115.600.314 1.316.485.712 Total b. Utang Pajak b. Taxes Payable 30 September 31 Desember December 2015 2014 2013 Perusahaan The Company Pajak Penghasilan: Income Tax: Pasal 4 2 - - 3.787.680 Article 4 2 Pasal 21 65.118.189 154.820.609 1.574.608.056 Article 21 Pasal 23 43.947.971 71.169.731 61.967.870 Article 23 Pasal 25 366.856.071 324.885.984 549.392.317 Article 25 Pasal 26 25.000.000 105.866.500 - Article 26 Pasal 29 1.536.884.542 - 72.838.690 Article 29 Pajak Pertambahan Nilai 9.553.020 - - Value Added Tax Pajak Bumi dan Bangunan 25.319.697 25.319.697 25.319.697 Tax on Land and Building Sub-jumlah 2.072.679.490 682.062.521 2.287.914.310 Sub-total Entitas anak Subsidiaries Pajak Penghasilan: Income Tax: Pasal 21 32.757.516 49.651.648 - Article 21 Pasal 23 11.561.588 16.467.077 - Article 23 Pasal 29 24.963.780.706 19.885.524.734 - Article 29 Pasal 4 2 - 20.548.765 - Article 4 2 Pajak Pertambahan Nilai 99.166.331 89.274.042 - Value Added Tax Sub-jumlah 25.107.266.141 20.061.466.266 - Sub-total Jumlah 27.179.945.631 20.743.528.787 2.287.914.310 Total These Consolidated Financial Statements are Originally Issued in Indonesian Language PT MITRA INVESTINDO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan 30 September 2015, 31 Desember 2014 dan 2013 Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MITRA INVESTINDO Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued 30 September 2015, 31 December 2014 and 2013 Expressed in Rupiah, unless otherwise stated 61 22. PERPAJAKAN Lanjutan 22. TAXATION Continued c. Pajak Penghasilan Badan c. Corporate Income Tax Rekonsiliasi antara rugi laba sebelum pajak penghasilan, sebagaimana yang disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan taksiran laba kena pajak, adalah sebagai berikut: A reconciliation between loss profit before income tax, as presented in the consolidated statements of profit or loss and other comprehensive income, and the estimated taxable profit is as follows: 30 September 31 Desember December 2014 2013 Satu tahun Satu tahun One year One year 2015 2014 Disajikan Disajikan Sembilan bulan Sembilan bulan kembali kembali Nine months Nine months As restated As restated Rugi laba sebelum pajak Consolidated loss profit before penghasilan konsolidasian 14.047.856.493 44.917.605.836 11.796.571.608 27.789.382.699 income tax Dikurangi: Less: Rugi entitas anak sebelum pajak Loss before income tax penghasilan 29.582.922.107 36.476.085.932 2.699.030.249 - of subsidiary Laba sebelum pajak penghasilan Profit before income tax of Perusahaan 15.535.065.614 8.441.519.904 14.495.601.857 27.789.382.699 The Company Beda tetap: Permanent differences: Depreciation of increase in fair Penyusutan atas kenaikan nilai value of property and wajar aset tetap 1.699.719.096 2.326.900.449 3.009.258.306 3.177.154.432 equipment Pendapatan keuangan yang telah Finance income subjected to dikenakan pajak bersifat final 509.938.544 1.524.191.049 1.662.471.280 2.281.705.805 final tax Kerugian penjualan aset Loss on sale of available-for- keuangan tersedia untuk dijual - 146.898.325 146.898.325 - sale financial assets Tunjangan karyawan 20.000.000 30.200.000 45.300.000 59.200.000 Employee allowances Sumbangan - 2.550.000 2.550.000 7.425.000 Donation Representation and Representasi dan jamuan - - - 464.870 entertainment Pendapatan goodwill negatif - 2.522.733.777 - - Negative goodwill income Lain-lain 38.791.445 41.632.034 51.393.053 51.632.787 Others Jumlah beda tetap 1.248.571.997 1.582.008.086 1.592.928.404 1.014.171.284 Total permanent differences Beda temporer: Temporary differences: Transaksi sewa pembiayaan: Finance lease transaction: Penyusutan 413.974.798 471.328.125 628.437.500 628.437.500 Depreciation Pembayaran pokok 1.809.934.352 1.810.356.170 2.452.979.998 2.182.209.635 Principal repayment Keuntungan atas transaksi Gain on sale-and-lease back jual dan sewa kembali 66.901.714 75.400.616 100.534.155 100.534.155 transaction Settlement of post-employment Pembayaran imbalan pasca-kerja - 4.351.370.412 4.317.917.690 49.778.846 benefits Kerugian penurunan nilai Impairment losses of trade atas piutang usaha 246.819.997 - 562.765.232 283.361.459 receivables Post-employment benefits Beban imbalan pasca-kerja 914.254.949 186.812.584 442.611.492 1.038.682.135 expense Depreciation of property and Penyusutan aset tetap 100.076.565 65.282.243 155.083.461 186.043.084 equipment Beban yang masih harus dibayar 3.492.934.595 5.128.140.159 - - Accrued expenses Pemulihan kerugian penurunan Recovery of impairment losses nilai persediaan - - - 16.143.071 of inventories Jumlah beda temporer 2.797.584.844 385.564.087 5.082.534.158 212.141.529 Total temporary differences Taksiran laba kena pajak 19.581.222.455 6.473.947.731 11.005.996.103 28.591.412.454 Estimated taxable profit