OBLIGASI KONVERS lanjutan CONVERTIBLE BONDS continued

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and for the Three-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 92 22. OBLIGASI KONVERSI lanjutan 22. CONVERTIBLE BONDS continued Standard Chartered Private Equity Limited lanjutan Standard Chartered Private Equity Limited continued Apabila memenuhi syarat untuk melakukan Penawaran Umum Perdana “IPO”, konversi menjadi saham adalah wajib. Jika tidak, EMC akan membayar bullet payment kepada SCPEL pada saat jatuh tempo. Upon a Qualified IPO, conversion into shares is mandatory. Otherwise, EMC will repay SCPEL a bullet payment at maturity. Pada tanggal 19 Desember 2013, EMC menerbitkan obligasi sebesar Rp18.750.000 atau setara dengan AS1.548.819. On December 19, 2013, EMC issued convertible bonds amounting to Rp18,750,000 or equivalent to US1,548,819. Pada tanggal 16 Oktober 2015, EMC menerbitkan obligasi tambahan sebesar Rp7.000.000 atau setara dengan AS477.717,87. On October 16, 2015, EMC issued additional convertible bonds amounting to Rp7,000,000 or equivalent to US477,717.87. Pada tanggal 31 Maret 2016 dan 31 Desember 2015, obligasi konversi ini telah dicatat dengan rincian sebagai berikut: As of March 31, 2016 and December 31, 2015, the convertible bonds have been recorded with the following details: 31 Maret 2016 31 Desember 2015 March 31, 2016 December 31, 2015 Bagian liabilitas Liability portion Obligasi konversi 11.546.420 7.851.441 Convertible bonds Penambahan - 3.694.979 Additional 11.546.420 11.546.420 Ditambah: amortisasi menggunakan Add: amortization using suku bunga efektif effective interest rate Saldo awal 2.359.192 1.084.335 Beginning Amortisasi periode berjalan 460.721 1.274.857 Amortization during period 2.819.913 2.359.192 Saldo akhir 14.366.333 13.905.612 Ending balance Bagian ekuitas Equity portion Kepentingan nonpengendali 14.203.581 14.203.581 Non-controlling interests The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of March 31, 2016 and for the Three-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 93 23. PAJAK PENGHASILAN 23. INCOME TAXES Beban manfaat pajak penghasilan terdiri dari: Income tax expense benefit consists of: Periode Tiga Bulan yang Berakhir pada Tanggal 31 Maret Three-month Periods Ended March 31 2016 2015 Beban pajak penghasilan - kini Income tax expense - current Perusahaan - 65.610.612 Company Entitas anak 136.272.446 114.011.247 Subsidiaries Beban pajak penghasilan Consolidated income tax konsolidasian - kini 136.272.446 179.621.859 expense - current Beban pajak penghasilan - Income tax expense - tangguhan deferred Perusahaan 421.634 254.313 Company Entitas anak 19.636.476 15.036.983 Subsidiaries Manfaat pajak penghasilan Consolidated income tax konsolidasian - tangguhan 20.058.110 15.291.296 benefit - deferred Beban pajak penghasilan - neto Income tax expense - net Perusahaan 421.634 65.356.299 Company Entitas anak 116.635.970 98.974.264 Subsidiaries Beban pajak penghasilan Consolidated income tax konsolidasian - neto 116.214.336 164.330.563 expense - net