Modal Saham Capital Stock

PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-Tahun yang Berakhir pada Tanggal For the Years Ended 31 Desember 2014 dan 2013 December 31, 2014 and 2013 Dalam USD Penuh, kecuali dinyatakan lain In Full USD, unless otherwise stated Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these d1March 30, 2015 53 signed:____ Pihak Berelasi Sifat Hubungan Transaksi Related Parties Nature of Relationship Transactions PT Supernova Flexible Packaging Perusahaan dalam Pengendalian yang SamaEntity Under Common Control Piutang Usaha, Utang Usaha, Penjualan dan Pembelian Trade Receivables, Trade Payables, Sales and Purchases PT Supernova Perusahaan dalam Pengendalian yang SamaEntity Under Common Control Piutang Usaha, Penjualan Trade Receivables, Sales Personel Manajemen Kunci Key Management Personnel Dewan Komisaris dan Dewan Direksi Board of Commissioners and Board of Directors Kompensasi dan Renumerasi Compensation and Renumeration Rincian akun-akun dan transaksi-transaksi dengan pihak- pihak yang mempunyai berelasi adalah sebagai berikut: The details of accounts and transactions with related parties are as follows: 2014 2013 USD USD Piutang Usaha Trade Receivables PT Supernova Flexible Packaging 1,556,979 945,931 PT Supernova Flexible Packaging PT Supernova 695,406 227,194 PT Supernova Total 2,252,385 1,173,125 Total Persentase terhadap Total Aset 0.79 0.42 Percentage to Total Assets Piutang Lain-lain - Lancar Other Receivables - Current Karyawan 15,323 18,000 Employees Total 15,323 18,000 Total Persentase terhadap Total Aset 0.01 0.01 Percentage to Total Assets Utang Usaha Trade Payable PT Supernova Flexible Packaging 106,809 913,226 PT Supernova Flexible Packaging Total 106,809 913,226 Total Persentase terhadap Total Liabilitas 0.08 0.72 Percentage to Total Liabilities Penjualan Sales PT Supernova Flexible Packaging 5,390,612 6,515,597 PT Supernova Flexible Packaging PT Supernova 3,873,066 2,625,574 PT Supernova Total 9,263,678 9,141,171 Total Persentase terhadap Total Penjualan 4.03 3.92 Percentage to Total Sales Pembelian Purchases PT Supernova Flexible Packaging 5,066,586 5,920,496 PT Supernova Flexible Packaging Total 5,066,586 5,920,496 Total Persentase terhadap Total Pembelian 3.23 3.71 Percentage to Total Purchase Jumlah kompensasi pengurus Perusahaan adalah masing- masing sebesar USD 1,285,338 dan USD 1,530,727 pada 31 Desember 2014 dan 2013. The amount of renumeration for the Company’s management is USD 1,285,338 and USD 1,530,727 for December 31, 2014 and 2013, respectively. Perusahaan memberikan fasilitas pinjaman tanpa bunga kepada karyawan yang diperhitungkan dengan gaji. The Company provides non - interest bearing loan facility to its employee which will be settled through salary deduction. Perusahaan melakukan transaksi penjualan “Biaxially Oriented Polypropylene BOPP”, “Biaxially Oriented Polyster BOPET”, dan pembelian bahan baku, saham dan jasa-jasa dan lain-lain dengan pihak-pihak tersebut di atas. Harga jual atau beli antar pihak yang mempunyai berelasi ditentukan menggunakan prinsip arm’s length. The Company has sales transactions of “Biaxially Oriented Polypropylene BOPP” “Biaxially Oriented Polyster BOPET”, and purchase of raw materials, stocks, services and others with the parties as mentioned above. The selling and purchase price among related parties are determined on an arm’s length basis. PT INDOPOLY SWAKARSA INDUSTRY Tbk PT INDOPOLY SWAKARSA INDUSTRY Tbk DAN ENTITAS ANAK AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-Tahun yang Berakhir pada Tanggal For the Years Ended 31 Desember 2014 dan 2013 December 31, 2014 and 2013 Dalam USD Penuh, kecuali dinyatakan lain In Full USD, unless otherwise stated Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these d1March 30, 2015 54 signed:____ Transaksi-transaksi dengan pihak-pihak berelasi dilakukan dengan syarat dan kondisi yang sama dengan transaksi- transaksi dengan pihak ketiga. Transaksi yang dilakukan Perusahaan telah memenuhi peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan No. IX.E.1 tentang Transaksi Afiliasi dan Benturan Kepentingan Transaksi Tertentu pada saat transaksi-transaksi tersebut dilakukan. The transactions with related parties are made under terms and conditions as though the transactions were made with third parties. At the time the transactions were entered, the Company is in compliance with the regulations of Indonesian Capital Market and Financial Institution Supervisory Agency No. IX.E.1 regarding Affiliated Transactions and Conflicts of Interest on Certain Transactions. 27. Perpajakan 27. Taxation

a. Pajak Dibayar di Muka

a. Prepaid Taxes

2014 2013 USD USD Perusahaan The Company Pajak Pertambahan Nilai 321,715 438,230 Value Added Tax Pajak Lebih Bayar Overpayments of Corporate Income Tax Tahun 2014 1,684,216 -- Year 2014 Tahun 2013 1,547,863 1,579,737 Year 2013 Tahun 2012 -- 1,266,029 Year 2012 Total 3,553,794 3,283,996 Total

b. Utang Pajak

b. Taxes Payable

2014 2013 USD USD Perusahaan The Company Pajak Penghasilan Income Tax Pasal 21 119,041 11 Article 21 Pasal 23 5,307 3,230 Article 23 Total Utang Pajak - Perusahaan 124,348 3,241 Total Taxes Payable - The Company Entitas Anak Subsidiaries Pajak Penghasilan 1,461,295 1,147,766 Income Tax Pajak Pertambahan Nilai 257,631 207,344 Value Added Tax Total Utang Pajak - Entitas Anak 1,718,926 1,355,110 Total Taxes Payable - Subsidiaries Total 1,843,274 1,358,351 Total

c. Manfaat Beban Pajak Penghasilan

c. Income Tax Benefit Expenses

2014 2013 USD USD Perusahaan The Company Pajak Kini -- -- Current Tax Pajak Tangguhan 1,703,773 1,120,277 Deferred Tax Penyesuaian Pajak Periode Lalu 365,889 847,440 Prior Year Tax Adjustment Sub Total - Perusahaan 2,069,662 272,837 Sub Total - the Company Entitas Anak Subsidiaries Pajak Kini 2,110,087 2,283,083 Current Tax Sub Total - Entitas Anak 2,110,087 2,283,083 Sub Total - Subsidiaries Konsolidasian Consolidated Pajak Kini 2,110,087 2,283,083 Current Tax Pajak Tangguhan 1,703,773 1,120,277 Deferred Tax Penyesuaian Pajak Periode Lalu 365,889 847,440 Prior Year Tax Adjustment Total Konsolidasian 4,179,749 2,010,246 Income Tax Expenses - Net