PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS 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 30 Juni 2015 dan untuk Periode Enam 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 June 30, 2015 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 91 17. UTANG USAHA 17. TRADE PAYABLES Akun ini merupakan utang kepada pihak-pihak berikut ini: This account represents payables to the following: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Pihak ketiga Third parties PT Amanah Surga Produksi 97.989.470 73.622.300 PT Amanah Surga Produksi PT Mega Kreasi Film 47.760.500 44.893.500 PT Mega Kreasi Film PT Kharisma Starvision Plus 18.846.100 14.451.525 PT Kharisma Starvision Plus Satellite Television Asian Region Ltd. 16.040.373 20.337.132 Satellite Television Asian Region Ltd. PT Compaq Computer Indonesia 15.493.580 12.258.662 PT Compaq Computer Indonesia PT Philips Indonesia 15.399.640 20.419.930 PT Philips Indonesia PT Samino Electronic 12.093.799 10.593.879 PT Samindo Electronic Emerson Network Power 11.621.094 20.235.508 Emerson Network Power PT Misys International PT Misys International Financial System 11.619.182 14.463.009 Financial System PT Diwangkara Cemerlang Film 9.859.500 5.835.000 PT Diwangkara Cemerlang Film PT Demi Gisela 8.185.500 - PT Demi Gisela Hughes Network System 7.822.447 17.244.756 Hughes Network System Shandong Sacred Sun Power .S. 7.262.038 - Shandong Sacred Sun Power .S. ACI Worldwide Asia Pte .Ltd. 6.561.987 2.811.191 ACI Worldwide Asia Pte. Ltd. PT Woo In 5.666.633 - PT Woo In United Champ Assets Ltd., British United Champ Assets Ltd., British Virgin Islands 5.036.438 - Virgin Islands PT Nusantara Film 3.971.122 5.241.893 PT Nusantara Film PT Rieta Amilia Socha Prada 3.199.000 8.554.000 PT Rieta Amilia Socha Prada PT Spectrum Film 1.688.498 5.163.036 PT Spectrum Film PT Solitechmedia Synergy 1.149.345 6.942.939 PT Solitechmedia Synergy Sonus US OU 17.172 8.716.263 Sonus US OU Foursystems Co. Ltd. - 10.942.657 Foursystems Co. Ltd. Union Des Associations Europennes Union Des Associations Europennes De Football, Swiss - 9.240.882 De Football, Swiss Lain-lain masing-masing di bawah Rp5 miliar 134.141.206 172.227.299 Others below Rp5 billion each Total - pihak ketiga 441.424.624 484.195.361 Total - third parties Analisa umur utang usaha berdasarkan tanggal faktur adalah sebagai berikut: The aging analysis of trade payables based on invoice dates is as follows: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Pihak ketiga Third parties Belum jatuh tempo 105.469.489 153.557.062 Current Lewat jatuh tempo: Overdue: 1 - 30 hari 132.709.555 104.868.668 1 - 30 days 31 - 60 hari 64.595.100 100.727.401 31 - 60 days 61 - 90 hari 34.890.865 24.495.728 61 - 90 days 91 - 180 hari 70.903.195 21.511.907 91 - 180 days Lebih dari 180 hari 32.856.420 79.034.595 Over 180 days Total - pihak ketiga 441.424.624 484.195.361 Total - third parties Rincian atas utang usaha dalam mata uang asing disajikan dalam Catatan 37. The details of trade payables denominated in foreign currencies are disclosed in Note 37. Pada tanggal 30 Juni 2015 dan 31 Desember 2014, tidak ada jaminan yang diberikan oleh Kelompok Usaha atas utang usaha. As of June 30, 2015 and December 31, 2014, there was no collateral provided by the Group for the trade payables. 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 30 Juni 2015 dan untuk Periode Enam 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 June 30, 2015 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 92

18. BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA JANGKA PENDEK

18. ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES

a. Beban akrual merupakan akrual atas: a. Accrued expenses represent accruals for: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Biaya program 99.948.414 105.716.205 Program cost Biaya transmisi 21.177.947 16.863.950 Transmission cost Komisi 14.765.048 19.606.169 Commission Jasa konsultan 6.776.577 7.405.915 Consultant fees Listrik, air dan telepon 1.718.642 4.345.135 Electricity, water and telephone Biaya sewa 775.460 1.094.203 Rental cost Bunga pinjaman 742.638 2.081.756 Interest on loans Beban transponder 574.689 2.878.320 Transponder cost Asuransi 237.899 1.626.188 Insurance Lain-lain 34.229.215 50.295.997 Others Total 180.946.529 211.913.838 Total b. Liabilitas imbalan kerja jangka pendek sebesar Rp96.549.324 dan Rp131.042.434 masing- masing pada tanggal 30 Juni 2015 dan 31 Desember 2014 terdiri dari akrual beban gaji dan tunjangan karyawan. b. Short-term employee benefits liabilities amounting to Rp96,549,324 and Rp131,042,434 as of June 30, 2015 and December 31, 2014, respectively, consist of accrual for employee salaries and benefits. 19. PERPAJAKAN 19. TAXATION a. Pajak Dibayar di Muka a. Prepaid Taxes Pajak dibayar di muka terdiri dari: Prepaid taxes consist of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Pajak Pertambahan Nilai 71.675.200 67.834.785 Value Added Tax Total 71.675.200 67.834.785 Total b. Utang Pajak b. Taxes Payable Utang pajak terdiri dari: Taxes payable consists of: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 Pajak Pertambahan Nilai 45.741.450 27.403.822 Value Added Tax Pajak Penghasilan Income Taxes Pasal 21 8.570.755 10.596.605 Article 21 Pasal 23 6.540.103 3.180.636 Article 23 Pasal 25 23.739.010 25.671.155 Article 25 Pasal 29 97.548.780 79.537.488 Article 29 Pasal 26 4.775.609 4.078.603 Article 26 Pajak Penghasilan Final 1.660.852 1.112.491 Final Income Tax Lain-lain 215.085 - Others Total 188.791.644 151.580.800 Total