SOURCE OF ESTIMATION UNCERTAINTY

in the Indonesian language. PT INTER DELTA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada Tanggal 31 Desember 2015 Dan Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT INTER DELTA Tbk AND SUBSIDIARY CONSOLIDATED NOTES TO THE FINANCIAL STATEMENTS Continued As Of December 31, 2015 And For Year Ended December 31, 2015 Expressed in Rupiah, unless otherwise stated 33

4. PENYAJIAN

KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan

4. RESTATEMENT

OF THE CONSOLIDATED FINANCIAL STATEMENT Continued 1 Januari 2014 31 Desember 2013 January 1, 2014 December 31, 2013 Sebelum disajikan Setelah kembali disajikan kembali Before Penyesuaian After restatements Adjustments restatements ASET TIDAK LANCAR NON-CURRENT ASSETS Aset pajak tangguhan 3.379.527.839 437.614.583 2.941.913.256 Deferred tax assets LIABILITAS JANGKA PANJANG LONG-TERM LIABILITIES Liabilitas imbalan paska-kerja 12.926.244.744 1.750.458.332 11.175.786.412 Liability for post-employment benefits EKUITAS EQUITY Penghasilan komprehensif lain - 1.280.495.276 1.280.495.276 Other comprehensive income Defisit 37.370.364.137 32.348.473 37.338.015.664 Deficit Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2014 For The Year Ended December 31, 2014 Sebelum disajikan Setelah kembali disajikan kembali Before Penyesuaian After restatements Adjustments restatements BEBAN PENJUALAN, UMUM SELLING, GENERAL AND DAN ADMINISTRASI ADMINISTRATIVE EXPENSES Imbalan paska-kerja 1.418.864.958 52.870.724 1.471.735.682 Post-employment benefits Beban pajak tangguhan 777.608.462 13.217.682 790.826.144 Deferred tax expense Laba bersih periode berjalan 3.598.490.650 39.653.042 3.558.837.608 Net income for the period Penghasilan komprehensif lain - 139.778.285 139.778.285 Other comprehensive income

5. KAS DAN SETARA KAS

5. CASH AND CASH EQUIVALENTS

Akun ini terdiri dari: This account consist of: 1 Januari 2014 31 Desember 2013 31 Desember 2015 31 Desember 2014 January 1, 2014 December 31, 2015 December 31, 2014 December 31, 2013 Kas: Cash: Rupiah 101.885.783 117.079.149 35.487.081 Rupiah Dolar Amerika Serikat 16.081.066 5.137.720 3.876.102 United States Dollar Sub-jumlah 117.966.849 122.216.869 39.363.183 Sub-total in the Indonesian language. PT INTER DELTA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Pada Tanggal 31 Desember 2015 Dan Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT INTER DELTA Tbk AND SUBSIDIARY CONSOLIDATED NOTES TO THE FINANCIAL STATEMENTS Continued As Of December 31, 2015 And For Year Ended December 31, 2015 Expressed in Rupiah, unless otherwise stated 34

5. KAS DAN SETARA KAS Lanjutan

5. CASH AND CASH EQUIVALENTS Continued

1 Januari 2014 31 Desember 2013 31 Desember 2015 31 Desember 2014 January 1, 2014 December 31, 2015 December 31, 2014 December 31, 2013 Bank Cash in banks Rupiah Rupiah PT Bank CIMB Niaga Tbk 1.122.694.508 90.082.417 87.054.459 PT Bank CIMB Niaga Tbk PT Bank Negara Indonesia PT Bank Negara Indonesia Persero Tbk 221.653.483 304.745.950 82.920.552 Persero Tbk PT Bank Central Asia Tbk 136.948.861 869.156.623 787.216.658 PT Bank Central Asia Tbk PT Bank Panin Indonesia Tbk 1.623.949 20.481.128 5.549.328 PT Bank Panin Indonesia Tbk Dolar Amerika Serikat United States Dollar PT Bank CIMB Niaga Tbk 1.753.293.596 687.622.368 335.695.542 PT Bank CIMB Niaga Tbk PT Bank Central Asia Tbk 217.345.743 891.193.390 940.721.545 PT Bank Central Asia Tbk Yen Jepang Japanese Yen PT Bank CIMB Niaga Tbk 16.987.107 486.983.198 273.828.825 PT Bank CIMB Niaga Tbk Sub-jumlah 3.470.547.247 3.350.265.074 2.512.986.909 Sub-total Deposito berjangka - Rupiah Time deposits – Rupiah PT Bank Permata Tbk - - 500.000.000 PT Bank Permata Tbk Jumlah kas dan setara kas 3.588.514.096 3.472.481.943 3.052.350.092 Total cash and cash equivalents Tingkat suku bunga deposito per tahun adalah sebesar 6,75. Interest rate per annum of time deposits is 6.75. Tidak ada kas dan setara kas yang disimpan pada pihak berelasi. There were no cash and cash equivalents held with the related parties.

6. PIUTANG USAHA

6. TRADE RECEIVABLES

Akun ini merupakan piutang usaha dari penjualan barang dagangan, mesin minilab, jasa pemrosesan film dan jasa perbaikan mesin minilab dari pihak ketiga dengan rincian sebagai berikut: This account represents trade receivables arising from the sale of merchandise, minilab machines, film processing services and minilab machines repairs services from third parties with details as follows: 1 Januari 2014 31 Desember 2013 31 Desember 2015 31 Desember 2014 January 1, 2014 December 31, 2015 December 31, 2014 December 31, 2013 Bing Satria Tama 417.198.719 244.289.998 222.855.061 Bing Satria Tama Myra Galery Kex 215.709.348 233.343.742 223.603.241 Myra Galery Kex PT Tiara Mega Sanjaya 203.676.667 547.410.335 86.490.389 PT Tiara Mega Sanjaya Jhon 203.061.016 190.578.666 73.527.472 Jhon Rahmad Iman 179.926.505 158.881.914 169.382.842 Rahmad Iman Binaria Photo 164.046.286 164.046.286 164.046.286 Binaria Photo Kex Fotoku Digital 153.351.381 200.740.959 189.867.675 Kex Fotoku Digital PT Istana Sekawan Sejati 100.369.282 90.829.375 121.315.188 PT Istana Sekawan Sejati CV Grafikatama Jaya Sukses 87.102.202 313.582.057 668.022.789 CV Grafikatama Jaya Sukses Kex New Ratulangi Photo 86.294.659 - 104.735.727 Kex New Ratulangi Photo PT Ghalia Indonesia Print 72.219.491 331.086.046 127.179.240 PT Ghalia Indonesia Print PT Sinar Pelangi Nusantara 64.711.625 100.293.154 136.166.217 PT Sinar Pelangi Nusantara Maruli Tua 58.343.703 - 186.671.555 Maruli Tua Kex Perdana Foto Studio 53.380.250 164.516.550 203.774.230 Kex Perdana Foto Studio Budyono 52.235.744 - 124.304.176 Budyono PT Sinar Mulia Kreasi 51.587.912 62.897.663 109.264.738 PT Sinar Mulia Kreasi PT Jayakarta Agung Offset 29.199.147 96.370.278 110.672.021 PT Jayakarta Agung Offset Heni 26.552.629 - 107.715.329 Heni