LABA BERSIH PER SAHAM EARNINGS PER SHARE

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 551 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 31 DESEMBER 2015 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 31 DECEMBER 2015 FOR THE SIX MONTHS PERIOD ENDED 30 JUNE 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated

21. BEBAN OPERASI lanjutan

21. OPERATING EXPENSES continued b. Beban umum dan administrasi lanjutan

b. General and administrative expenses

continued Perseroan berencana untuk menagihkan biaya-biaya terkait dengan pengembangan sistem yang saat ini dicatat sebagai bagian dari biaya umum dan administrasi ke Grup BAT.

c. Keuntungan kerugian lainnya, bersih

The Company is planning to charge the cost related to system delevopment which currently is recognized under general and administrative expense to BAT Group.

c. Other gainsloss, net 2016

2015 Enam bulan Enam bulan Six months Six months Kerugiankeuntungan Gainloss on selisih kurs, bersih 11,679 19,171 foreign exchange, net Keuntungan atas Gain on sales of penjualan aset tetap 180 23 fixed assets Lain-lain, bersih 28,607 15,730 Miscellaneous, net 16,748 3,418

22. INFORMASI MENGENAI PIHAK BERELASI

22. RELATED PARTY INFORMATION

a. Sifat transaksi dan hubungan a. Nature of transactions and relationship Informasi mengenai pihak berelasi yang mempunyai transaksi signifikan dengan Grup adalah sebagai berikut: Information of related parties which the Group has significant transactions with is as follows: Pihak berelasiRelated parties Sifat transaksiNature of transaction Entitas induk tidak langsungindirect parent entity - Weston Investment Company Limited Internal recharges Entitas sepengendalientities under common control - British American Tobacco Holdings Limited Pembayaran royaltyPayment of royalty, Liabilitas pembayaran berbasis saham Share-based payment liabilities, internal recharges. - British American Tobacco AIT Limited Internal recharges - British American Tobacco Singapore Pembelian bahan baku dan tembakau Purchase of raw Private, Ltd material and tobacco, Internal recharges - British American Tobacco MarketingSingapore Pembelian bahan baku dan tembakau Purchase of raw Private, Ltd material and tobacco - British American Tobacco Aspac Region Limited Internal recharges - British American Tobacco Global Leaf Pool Limited Pembelian tembakau dan bahan bakuPurchase of tobacco and raw material . Penjualan tembakau dan bahan baku Sales of tobacco and raw material, Internal recharges. - British American Shared Services GSD - Transaksi pemeliharaan sistem informasi Transaction of UK Limited information system maintenance, internal recharge - British American Tobacco Malaysia Berhad Internal recharges, Pembelian tembakau dan bahan baku Purchase of tobacco and raw material. Penjualan rokok, tembakau dan bahan baku Sales of cigarette, tobacco and raw material. - British American Tobacco Aspac Service Centre Internal recharge, Penjualan tembakau Sales of Tobacco PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 552 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 31 DESEMBER 2015 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 31 DECEMBER 2015 FOR THE SIX MONTHS PERIOD ENDED 30 JUNE 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated

22. INFORMASI MENGENAI PIHAK BERELASI

lanjutan 22. RELATED PARTY INFORMATION continued a. Sifat transaksi dan hubungan lanjutan a. Nature of transactions and relationship continued Pihak berelasiRelated parties Sifat transaksiNature of transaction Entitas sepengendalientities under common control - British American Tobacco Investments Limited Transaksi technical and advisory Transaction of operational technical fee and consultant fee. - British American Tobacco Australia Limited Internal recharges - British American Tobacco Philippines Limited Penjualan rokokSales of cigarettes, Internal Recharges, - British American Tobacco Korea Manufacturing Ltd. Internal recharges, Pembelian tembakau dan bahan baku Purchase of tobacco and raw material, Penjualan tembakau dan bahan baku Selling of tobacco and raw material - British American Tobacco Western Europe Pembelian tembakau dan bahan bakuPurchase of tobacco Commercial Trading, Ltd Internal recharges - Weston Investment Company Limited Internal recharges - British American Tobacco Nederland BV Internal recharges - CTBAT International Co.Ltd Internal recharges - British American Tobacco Taiwan Logistics Limited Internal recharges, penjualan rokoksales of cigarettes - British American Tobacco Turkiye Internal recharges - Pakistan Tobacco Co Ltd Internal recharges - British American Tobacco GSD KL Sdn Bhd Internal recharges - British American Tobacco Belgium S.AN.V Internal recharges - Ceylon Tobacco Company Ltd Internal recharges - British American Tobacco Bangladesh Internal recharges - British American Tobacco Mark Ltd Internal recharges - Souza Cruz S.A Internal recharges - Vina – BAT Joint Venture Co.Ltd Internal recharges Personil manajemen kunci Key management personnel - Dewan KomisarisBoard of Commissioners RemunerasiRemuneration - DireksiBoard of Directors RemunerasiRemuneration Internal recharges dari Grup BAT sebagian besar terdiri dari tagihan untuk beban korporat, seperti biaya penelitian dan pengembangan, biaya audit internal, biaya terkait IT, tagihan atas pembayaran berbasis saham, dan lain-lain. Internal recharges from BAT Group mostly represent billing for corporate charges, such as research and development expense, internal audit fees, IT-related expense, recharge for share-based payments, etc.

b. Saldo signifikan dengan pihak berelasi

b. Significant balances with related parties

30 Juni 31 Desember June 2016 December 2015 Akrual : Accruals : Royalti Royalty British American Tobacco British American Tobacco Holdings Limited 166,977 94,638 Holdings Limited Pemeliharaan Information sistem informasi system maintenance British American Tobacco British American Tobacco Shared Services GSD Shared Services GSD UK Limited 19,776 22,174 UK Limited