BEBAN BUNGA DAN KEUANGAN INTEREST EXPENSE AND FINANCIAL CHARGES

PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS THEN ENDED Continued - 89 - Pajak Tangguhan Rincian aset dan liabilitas pajak tangguhan adalah sebagai berikut: Deferred Tax The details of the deferred tax assets and liabilities are as follows: Dikreditkan Dikreditkan dibebankan dibebankan ke laporan ke laporan laba rugi laba rugi komprehensif komprehensif Credited Credited charged charged 1 Januari to statements of 31 Desember to statements of 31 Desember January 1, comprehensive December 31, comprehensive December 31, 2013 income 2013 income 2014 Rp000 Rp000 Rp000 Rp000 Rp000 CPP CPP Rugi fiskal 716.310 716.310 - - - Fiscal losses Cadangan piutang tidak Allow ance for doubtful tertagih - 117.859 117.859 109.287 8.572 account Liabilitas imbalan Post employment pasca kerja - 187.098 187.098 453.130 640.228 benefit obligation Aset pajak tangguhan 716.310 411.353 304.957 343.843 648.800 Deferred tax assets BSP BSP Rugi fiskal 5.109.688 4.058.562 9.168.250 3.103.064 12.271.314 Fiscal losses Perbedaan antara Difference betw een penyusutan komersial commercial and dan fiskal 606.569 492.054 1.098.623 487.108 1.585.731 fiscal Aset pajak tangguhan 4.503.119 3.566.508 8.069.627 2.615.956 10.685.583 Deferred tax assets GPL GPL Rugi fiskal - 18.943.108 18.943.108 39.987.566 58.930.674 Fiscal losses Perbedaan antara Difference betw een penyusutan komersial commercial and dan fiskal - 906.401 906.401 4.658.219 5.564.620 fiscal Liabilitas imbalan Post employment pasca kerja 187.972 192.060 380.032 - 380.032 benefit obligation Aset pajak tangguhan 187.972 18.228.767 18.416.739 35.329.347 53.746.086 Deferred tax assets SAI SAI Rugi fiskal 505.871 2.012.780 2.518.651 188.690 2.707.341 Fiscal losses Perbedaan antara Difference betw een penyusutan komersial commercial and dan fiskal - 63.831 63.831 151.981 215.812 fiscal Cadangan piutang tidak Allow ance for doubtful tertagih - 1.050 1.050 1.050 - account Amortisasi sew a tanah 93.750 93.750 187.500 93.750 281.250 Amortization of land lease Aset pajak tangguhan 412.121 1.856.249 2.268.370 58.091 2.210.279 Deferred tax assets AKS AKS Rugi fiskal 54.228 163.687 217.915 72.307 290.222 Fiscal losses Aset pajak tangguhan 54.228 163.687 217.915 72.307 290.222 Deferred tax assets BPS BPS Rugi fiskal - - - 9.096.830 9.096.830 Fiscal losses Liabilitas imbalan Post employment pasca kerja - - - 204.688 204.688 benefit obligation Aset pajak tangguhan - - - 9.301.518 9.301.518 Deferred tax assets Jumlah aset pajak tangguhan 5.873.750 23.403.858 29.277.608 47.604.880 76.882.488 Total deferred tax assets CIP CIP Perbedaan antara Difference betw een penyusutan komersial commercial and dan fiskal 83.071 87.148 170.219 94.627 264.846 fiscal Liabilitas pajak tangguhan 83.071 87.148 170.219 94.627 264.846 Deferred tax liabilities PT AGUNG PODOMORO LAND Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2014 DAN 2013 SERTA UNTUK TAHUN- TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan PT AGUNG PODOMORO LAND Tbk AND ITS SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2014 AND 2013 AND FOR THE YEARS THEN ENDED Continued - 90 - 38. LABA PER SAHAM

38. EARNINGS PER SHARE

2014 2013 Rp000 Rp000 Laba Income Laba untuk perhitungan laba per saham 854.935.610 851.434.537 Earnings for computation of earning per share Jumlah Saham LembarShares LembarShares Number of shares Jumlah rata-rata tertimbang saham Weighted average number of biasa untuk perhitungan laba ordinary shares for computation bersih per saham dasar: of basic earnings per share Jumlah awal periode dengan nilai nominal Beginning number with par value Rp 100 per saham 20.500.900.000 20.500.000.000 of Rp 100 per share Rata-rata tertimbang saham Weighted average of treasury diperoleh kembali 6.707.878 - stock Tambahan saham beredar berasal dari Additional shares issued from eksekusi opsi saham karyawan - 900.000 execute of employees stock option Jumlah rata-rata tertimbang Weighted average number of saham untuk tujuan perhitungan ordinary shares for computation laba per saham dasar 20.494.192.122 20.500.900.000 of basic earnings per share Efek saham berpotensi dilusi yang Effect of dilutive potential ordinary timbul dari opsi saham karyawan shares arising from employee and dan manajemen - 36.845.148 management stock option Jumlah rata-rata tertimbang saham Weighted average number of shares untuk tujuan perhitungan laba for the calculation of diluted bersih per saham dilusian 20.494.192.122 20.537.745.148 earnings per share Perusahaan tidak menghitung laba per saham dilusian pada tahun 2014 karena Perusahaan tidak mempunyai efek berpotensi saham dilutif untuk tahun yang berakhir 31 Desember 2014. The Company did not compute the diluted earning per share in 2014 as the Company has no dilutive potential ordinary shares for the year ended December 31, 2014. Laba per saham dilusian pada tanggal 31 Desember 2013 mencerminkan pengaruh atas opsi saham karyawan dan manajemen yang beredar. Diluted earnings per share as of December 31, 2013, reflect the effect of the employee and management stock options which are outstanding. 39. AKUISISI ENTITAS ANAK 39. ACQUISITION OF SUBSIDIARIES Akuisisi Entitas Anak pada Tahun 2014 Acquisition of Subsidiaries in 2014 Perusahaan The Company a. Pada bulan Januari 2014, Perusahaan mengakuisisi 69 saham WSS melalui pembelian 27.600.000 lembar saham WSS milik pihak ketiga. Perusahaan mengakuimencatat aset dan liabilitas WSS dengan menggunakan nilai wajar aset bersih pada tanggal 31 Januari 2014. a. In January 2014, the Company acquired 69 ownership in WSS through the purchase of 27,600,000 shares from third party. The Company recognized the assets and liabilities of WSS at fair values as of January 31, 2014. b. Pada bulan Juli 2014, Perusahaan mengakuisisi 50,01 saham CMK melalui pembelian 3.601 lembar saham CMK milik pihak ketiga. Perusahaan mengakuimencatat aset dan liabilitas CMK dengan menggunakan nilai wajar aset bersih pada tanggal 30 Juni 2014. b. In July 2014, the Company acquired 50.01 ownership in CMK through the purchase of 3,601 shares from third party. The Company recognized the assets and liabilities of CMK at fair values as of June 30, 2014. c. Pada bulan September 2014, Perusahaan mengakuisisi 85 saham GCK melalui pembelian 850 lembar saham GCK milik pihak ketiga. Perusahaan mengakui mencatat aset dan liabilitas GCK dengan menggunakan nilai wajar aset bersih pada tanggal 30 September 2014. c. In September 2014, the Company acquired 85 ownership in GCK through the purchase of 850 shares from third party. The Company recognized the assets and liabilities of GCK at fair values as of September 30, 2014.