ASET LAIN-LAIN Piutang Utang pada Lembaga Kliring dan Penjaminan

in Indonesian Language Ekshibit E47 Exhibit E47 PT PANIN SEKURITAS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 Desember 2014 DAN 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT PANIN SEKURITAS Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 December 2014 AND 2013 Expressed in Rupiah, unless otherwise stated

18. UTANG KEGIATAN MANAJER INVESTASI

18. PAYABLES TO INVESTMENT MANAGER 2 0 1 4 2 0 1 3 Pihak ketiga Third parties Utang komisi agen penjualan 1.222.516.550 804.894.722 Debt commission sales agents Nilai tercatat utang kegiatan manajer investasi mendekati nilai wajarnya karena jatuh temponya dalam jangka pendek. The carrying amount of payables to investment manager approximate their fair values due to their short-term nature. Utang kegiatan manajer investasi dicatat sebesar biaya perolehan diamortisasi dalam laporan keuangan konsolidasian mendekati nilai tercatatnya karena jatuh temponya dalam jangka pendek atau menggunakan suku bunga pasar yang berlaku. Payables to investment manager recorded at amortized cost in the consolidated financial statements approximate their fair values because of their short-term maturities or they carry prevailing market interest rates. Pada tanggal laporan posisi keuangan konsolidasian, seluruh utang kegiatan manajer investasi adalah dalam Rupiah Indonesia. As at consolidated statements of financial position date, all payables from investment manager are denominated in Indonesian Rupiah.

19. BIAYA MASIH HARUS DIBAYAR

19. ACCRUED EXPENSES 2 0 1 4 2 0 1 3 Beban transaksi efek 4.841.857.267 2.964.128.869 Securities trading charges Beban komisi 877.269.720 528.514.713 Commission expenses Beban bunga utang bank 81.472.222 99.152.778 Interest bank loan expenses Lain-lain 388.068.084 466.425.000 Others J u m l a h 6.188.667.293 4.058.221.360 T o t a l

20. PERPAJAKAN

20. TAXATION a. Pajak dibayar dimuka a. Prepaid taxes 2 0 1 4 2 0 1 3 Perusahaan Company Pajak Penghasilan Pasal 21 - 630.000 Income Tax Article 21 Entitas Anak Subsidiaries Pajak Penghasilan Pasal 28A 9.773.900 - Income Tax Article 28A J u m l a h 9.773.900 630.000 T o t a l b. Utang pajak b. Taxes payable 2 0 1 4 2 0 1 3 Pajak Penghasilan Pasal 21 1.924.817.972 2.093.583.964 Income Tax Article 21 Pajak Penghasilan Pasal 23 636.523.542 2.290.171.128 Income Tax Article 23 Pajak Penghasilan Pasal 25 3.910.815.544 7.128.273.699 Income Tax Article 25 Pajak Penghasilan Pasal 26 7.546.800 7.715.520 Income Tax Article 26 Pajak Penghasilan Pasal 4 2 194.446.563 47.764.733 Income Tax Article 4 2 Pajak Penghasilan Badan 826.616.525 6.885.126.667 Corporate income tax Pajak Penghasilan atas Income tax on securities transaksi saham 1.442.581.895 700.542.799 trading Pajak Pertambahan Nilai 5.249.329.639 2.144.618.844 Value Added Tax J u m l a h 14.192.678.480 21.297.797.354 T o t a l in Indonesian Language Ekshibit E48 Exhibit E48 PT PANIN SEKURITAS Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 Desember 2014 DAN 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT PANIN SEKURITAS Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 December 2014 AND 2013 Expressed in Rupiah, unless otherwise stated

20. PERPAJAKAN Lanjutan

20. TAXATION Continued c. Pajak kini c. Current tax Rekonsiliasi antara laba sebelum pajak penghasilan sebagaimana yang disajikan dalam laporan laba rugi komprehensif konsolidasian dengan taksiran penghasilan kena pajak untuk tahun-tahun yang berakhir 31 Desember 2014 dan 2013 adalah sebagai berikut: A reconcilliation between profit before income tax as presented in the consolidated statements of comprehensive income with estimated taxables profit for years ended 31 December 2014 and 2013 is as follows: 2 0 1 4 2 0 1 3 Laba sebelum pajak penghasilan Profit before income tax menurut laporan laba rugi komprehensif konsolidasian 423.710.891.231 252.513.092.926 according to the consolidated statements of comprehensive income Bagian laba bersih dari entitas anak 90.037.026.134 64.560.330.735 Profit before income tax of the subsidiary Laba entitas induk Profit before income tax of the sebelum pajak penghasilan 333.673.865.097 187.952.762.191 parent company Beda waktu: Timing differences : Penyusutan aset tetap 354.533.183 151.036.715 Depreciation of property and equipments Imbalan kerja 499.933.624 97.367.098 Employee benefits Laba atas penjualan aset tetap 128.747.776 187.941.083 Gain on disposal of property and equipments Laba yang belum direalisasi atas aset keuangan yang diukur pada nilai wajar Unrealized gain on financial assets melalui laba rugi - 184.000.311 at fair value through profit and loss Jumlah beda waktu 725.719.031 123.537.581 Total timing differences Beda tetap: Permanent differences: Pendapatan yang dikenakan pajaknya bersifat final Income subject to final tax: Laba yang telah direalisasi atas perdagangan aset Realized gain on trading keuangan yang diukur pada of financial assets at fair value nilai wajar melalui laba rugi 315.278.418 181.705.221 through profit and loss Laba yang belum direalisasi atas aset keuangan yang diukur pada nilai wajar Unrealized gain on Financial assets melalui laba rugi 381.994.878 - at fair valuethrough profit and loss Bunga deposito Interest on deposits and interest on dan jasa giro obligasi dan lain-lain 3.943.499.858 2.984.812.627 credit bank balances, bonds and other Beban atas obyek pajak Expenses related to final penghasilan final 622.529.039 376.222.742 tax object Pendapatan yang bukan merupakan obyek pajak: Income not subject to income tax Penyertaan di reksadana Investment in units of mutual funds - yang telah realisasi 22.523.022.699 11.362.173.568 realized - - yang belum realisasi 100.489.694.223 25.854.911.153 unrealized - Dipindahkan 127.030.961.037 11.702.442.479 Brought forward