BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS UTANG BANK JANGKA PANJANG lanjutan LONG-TERM BANK LOANS continued

Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in Rupiah, unless otherwise stated 81 16. PERPAJAKAN lanjutan 16. TAXATION continued

g. Pengampunan Pajak

g. Tax Amnesty

Pada tanggal 15 Nopember 2016, DLS, Entitas Anak, berpartisipasi dalam Program Pengampunan Pajak sesuai dengan Undang-Undang Nomor 11 Tahun 2016. DLS memperoleh Surat Keterangan Pengampunan Pajak SKPP No. KET- 51189PPWPJ.052016 tanggal 2 Desember 2016 dengan jumlah yang diakui sebagai aset pengampunan pajak sebesar Rp 100.000.000. On November 15, 2016, DLS, the Subsidiary, participated in the Tax Amnesty Program in accordance with Law No. 11 Year 2016. DLS obtained Tax Amnesty Acknowledgement letter SKPP No. KET-51189PPWPJ.052016 dated December 2, 2016 with the amounts recognized as tax amnesty assets amounted to of Rp 100,000,000. Grup telah mereklasifikasi aset pengampunan pajaknya menjadi kas dan bank, dan menyesuaikan nilai tambahan modal disetor sesuai dengan hasil penilaian tersebut Catatan 24. The Group has reclassified its tax amnesty assets into cash and bank, and adjusted its additional paid- in capital balance according to the abovementioned valued Note 24. 17. BEBAN MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES Beban masih harus dibayar terdiri atas: Accrued expenses consist of: 2016 2015 Promosi 28.956.552.033 14.869.690.935 Promotion Tunjangan karyawan 11.573.104.615 9.947.611.784 Employee welfare Lisensi 6.175.255.421 5.134.868.421 License Ekspedisi 5.424.802.773 1.633.633.288 Expedition Utilitas 2.681.758.956 4.409.193.556 Utilities Bunga 1.119.460.701 4.324.199.114 Interest Jasa profesional 1.210.042.937 21.828.851.786 Professional fees Lain-lain 12.108.822.736 552.475.816 Others Total 69.249.800.172 62.700.524.700 Total 18. UTANG BANK JANGKA PANJANG 18. LONG-TERM BANK LOANS Utang bank jangka panjang yang diperoleh Entitas Induk terdiri dari: Long-term bank loans obtained by the Company consists of: 2016 2015 PT Bank Central Asia Tbk PT Bank Central Asia Tbk Fasilitas Kredit Investasi VI 3.512.948.964 9.535.147.203 Investment Credit Facility VI Fasilitas Kredit Investasi VII 11.740.572.888 17.610.859.350 Investment Credit Facility VII Fasilitas Kredit Investasi VIII 10.282.483.616 15.423.725.401 Investment Credit Facility VIII PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk Fasilitas Kredit Investasi IV - 6.734.848.480 Investment Credit Facility IV Fasilitas Kredit Investasi V 49.576.270.000 64.830.508.482 Investment Credit Facility V PT Bank Index Selindo PT Bank Index Selindo Fasilitas Term Loan - 12.719.707.626 Term Loan Facility Total 75.112.275.468 126.854.796.542 Total Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in Rupiah, unless otherwise stated 82 18. UTANG BANK JANGKA PANJANG lanjutan 18. LONG-TERM BANK LOANS continued 2016 2015 Dikurangi bagian yang jatuh tempo Current maturities dalam waktu satu tahun of long-term bank loans PT Bank Central Asia Tbk PT Bank Central Asia Tbk Fasilitas Kredit Investasi VI 3.512.948.964 6.022.198.233 Investment Credit Facility VI Fasilitas Kredit Investasi VII 5.870.286.444 5.870.286.444 Investment Credit Facility VII Fasilitas Kredit Investasi VIII 5.141.241.808 5.141.241.794 Investment Credit Facility VIII PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk Fasilitas Kredit Investasi IV - 6.734.848.481 Investment Credit Facility IV Fasilitas Kredit Investasi V 15.254.238.000 15.254.237.296 Investment Credit Facility V PT Bank Index Selindo PT Bank Index Selindo Fasilitas Term Loan - 2.373.068.357 Term Loan Facility Total bagian yang jatuh tempo Total current maturities dalam waktu satu tahun 29.778.715.216 41.395.880.605 of long-term bank loans Bagian utang bank jangka panjang 45.333.560.252 85.458.915.937 Long-term portion Pinjaman-pinjaman tersebut dibebankan suku bunga berkisar antara 10,75 - 12,00 pada tahun 2016 dan berkisar antara 11,00 - 13,00 pada tahun 2015. These loan bears annual interest rate ranging from 10.75 - 12.00 in 2016 and ranging from 11.00 - 13.00 in 2015. PT Bank Central Asia Tbk BCA PT Bank Central Asia Tbk BCA Fasilitas-fasilitas kredit yang diperoleh dari BCA terdiri atas: Credit facilities obtained from BCA are as follows: a. Fasilitas Kredit Investasi VI, diperoleh pada tanggal 28 Juni 2012, berdasarkan Akta Notaris DR. Fulgensius Jimmy H.L.T., S.H., M.H., M.M., No. 241, dengan batas maksimum pinjaman sebesar Rp 30.000.000.000. Fasilitas kredit ini digunakan untuk pembiayaan kembali mesin di pabrik Cikembar. Pinjaman ini dibayarkan setiap bulan sebesar Rp 501.849.853, dimulai pada tanggal 6 Agustus 2012 sampai dengan tanggal 6 Juli 2017. a. Investment Credit Facility VI, was obtained on June 28, 2012, based on Notarial Deed of DR. Fulgensius Jimmy H.L.T., S.H., M.H., M.M., No. 241, with maximum credit limit amounting to Rp 30,000,000,000. This facility bears is used to refinance machineries in Cikembar factory. This loan is paid in monthly installments amounting to Rp 501,849,853, starting from August 6, 2012 until July 6, 2017. b. Fasilitas Kredit Investasi VII, diperoleh pada tanggal 29 Oktober 2013, berdasarkan Akta Notaris Sri Buena Brahmana, S.H., M.kn No. 59, dengan batas maksimum pinjaman sebesar Rp 21.500.000.000. Fasilitas kredit ini telah mengalami beberapa perubahan, terakhir berdasarkan Perubahan Perjanjian Kredit No. 137 tanggal 27 Oktober 2014, dimana BCA menambahkan batas maksimum pinjaman menjadi sebesar Rp 25.900.000.000. Fasilitas kredit ini digunakan untuk pembangunan pabrik minuman energi di Cidahu dan dibayarkan setiap bulan sebesar Rp 489.190.537, dimulai pada tanggal 13 Nopember 2014 sampai dengan tanggal 13 Desember 2018. b. Investment Credit Facility VII, was obtained on October 29, 2013, based on Notarial Deed of Sri Buena Brahmana S.H., M.kn. No. 59, with maximum credit limit amounting to Rp 21,500,000,000. This agreement has been amended several times, most recently by Amendment of Credit Facility No. 137 dated on October 27, 2014, where BCA increased the maximum borrowing limit to Rp 25,900,000,000. This facility is used to construct energy drinks factory in Cidahu and is paid in monthly installments amounting to Rp 489,190,537, starting from November 13, 2014 until December 13, 2018. Indonesian language PT KINO INDONESIA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 Serta Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT KINO INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and For The Year Then Ended Expressed in Rupiah, unless otherwise stated 83 18. UTANG BANK JANGKA PANJANG lanjutan 18. LONG-TERM BANK LOANS continued