Taxes Payable continued PERPAJAKAN lanjutan TAXATION continued

The original consolidated financial statements included herein are in the Indonesian language PT KERETA API INDONESIA PERSERO PT KERETA API INDONESIA PERSERO CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED Tanggal 31 Desember 2015 dan as of December 31, 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated untuk tahun yang berakhir pada tanggal tersebut and for the year then ended DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES FINANCIAL STATEMENTS KEUANGAN KONSOLIDASIAN 24. BEBAN AKRUAL 24. ACCRUED EXPENSES Biaya umum dan administrasi General and administration expenses Biaya operasi langsung Direct operating expenses Biaya operasi tidak langsung Indirect operating expenses Jumlah Total 25. PENDAPATAN DITERIMA DIMUKA 25. UNEARNED REVENUE 174.672.753 104.098.189 190.911.018 208.405.675 376.878.364 404.980.612 92.476.748 11.294.593 Accrued expense of direct operating costs represent the facilities maintenance cost in railroad, balai yasa, operating and transportation supporting costs and others. Biaya operasi tidak langsung yang masih harus dibayar merupakan biaya pemeliharaan prasarana pokok Perusahaan dan Prasarana milik pemerintah, biaya K3 dan lainnya. 2015 2014 Accrued expenses of general and administrative represent interest expense of loan of US EXIM Jabodetabek and Basoetta, LAT and pinalty of PT PP. Biaya operasi langsung yang masih harus dibayar merupakan biaya pemeliharaan sarana di lintas, balai yasa, biaya pendukung operasi dan biaya pendukung angkutan dan lainnya. Indirect operating costs of accrued expense was the companys main infrastructure maintenance costs and Government-owned Infrastructure, K3 and others. Beban umum dan administrasi yang masih harus dibayar merupakan biaya bunga pinjaman US EXIM Jabodetabek dan Basoetta, LAT dan denda PT PP. Angkutan penumpang Passenger transportation Angkutan barang Freight transportation Non angkutan Non transportation Jumlah Total 26. PINJAMAN JANGKA PENDEK 26. SHORT-TERM LOANS Utang bank jangka pendek Short-term bank loans Pihak Berelasi: Related Parties: PT Bank Rakyat Indonesia Persero Tbk PT Bank Rakyat Indonesia Persero Tbk PT Bank Negara Indonesia Persero Tbk PT Bank Negara Indonesia Persero Tbk Pendapatan diterima dimuka Angkutan Penumpang merupakan pendapatan atas jasa angkutan penumpang pengguna kereta api yang realisasi keberangkatannya pada tahun 2016. Pendapatan diterima dimuka atas Pendapatan non Angkutan merupakan penerimaan sewa properti di dalam dan di luar stasiun, penerimaan dari kerja sama operasi dan kerja sama usaha. 166.321.961 2015 2014 6.744.902 7.931.732 Unearned revenue of Passenger Transportation represent revenue as on passenger transport services by train which the realization train departure in 2016. 430.574.516 Pendapatan diterima dimuka Angkutan Barang merupakan pendapatan atas jasa angkutan barang yang terdiri dari angkutan peti kemas, batu bara, parsel, barang curah dan barang jenis lain. Unearned revenue of Freight Transport represent revenue as on freight services using the train which consist of containers, coal, parcel, bulk cargo and other types of good revenues. 137.863.333 433.782.841 330.000.000 895.221.052 2.189.426.058 2.564.761.965 2015 2014 1.859.426.058 1.669.540.913 Unearned revenue of Non Transportation Revenue represent revenue of property rental inside and outside of station, joint operation and business cooperation revenue. 289.174.606 256.320.823 74 The original consolidated financial statements included herein are in the Indonesian language PT KERETA API INDONESIA PERSERO PT KERETA API INDONESIA PERSERO CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED Tanggal 31 Desember 2015 dan as of December 31, 2015 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated untuk tahun yang berakhir pada tanggal tersebut and for the year then ended DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES FINANCIAL STATEMENTS KEUANGAN KONSOLIDASIAN 26. PINJAMAN JANGKA PENDEK lanjutan 26. SHORT-TERM LOANS continued Pihak ketiga: Third parties: PT Bank Central Asia Tbk PT Bank Central Asia Tbk Deutsche Bank Deutsche Bank Saldo pinjaman jangka pendek Total short-term loans Entitas Induk: Parent Entity: PT Bank Rakyat Indonesia Persero Tbk PT Bank Rakyat Indonesia Persero Tbk - Adendum No. 30 tanggal 4 Agustus 2011 - Addendum No. 30 dated August 4, 2011 Ad d N 141 t l 28 M i 2012 Add d N 141 d t d M 28 2012 Short-term liabilities are loans to banks on working capital loans and long-term investments with a maturity of one year and loans to non-bank financial institutions. 558.736.521 298.988.229 2.748.162.579 2.863.750.194 Liabilitas jangka pendek merupakan pinjaman kepada bank atas kredit modal kerja KMK dan investasi jangka panjang yang jatuh tempo dalam satu tahun serta pinjaman kepada lembaga keuangan non bank. 194.832.388 - 363.904.133 298.988.229 Perusahaan melakukan Perjanjian Kredit Modal Kerja KMK dengan PT Bank Rakyat Indonesia Persero Tbk, No. 10 tanggal 13 April 2010 yang telah di adendum beberapa kali sebagai berikut: The Company entered into Working Capital Credit KMK Agreement with PT Bank Rakyat Indonesia Persero under the agreement No. 10, dated April 13, 2010 which was addendum by: 2015 2014 - Adendum No. 141 tanggal 28 Mei 2012 - Addendum No. 141 dated May 28, 2012 - Adendum No. 122 tanggal 30 Juli 2012 - Addendum No. 122 dated July 30, 2012 - Adendum No. 90 tanggal 15 Mei 2013 - Addendum No. 90 dated May 15, 2013 - Adendum No. 67 tanggal 25 Agustus 2014 - Addendum No. 67 dated August 25, 2014 - Adendum No. 37 tanggal 13 April 2015 - Addendum No. 37 dated April 13, 2015 Limit kredit Loan limit : Rp1.800.000.000 Tujuan kredit Loan purpose : Untuk kepentingan pembelian suku cadang dan pemeliharaan. For the benefit of purchasing spare parts and maintenance. Jangka waktu Period : Tingkat bunga Interest rate : Tingkat bunga atas pokok kredit sebesar 10,50 per tahun dan reviewable setiap saat The rate of interest on the principal amount of 10.50 per year and be revised at any Provisi kredit Provision : Provisi sebesar 0,50 dari jumlah kredit yang harus dilunasi. Provision rate 0.50 of total loans must be repaid. Jaminan Collateral : Menyerahkan jaminan kepada bank berupa cash-flow milik perusahaan. The company cash flow given as a collateral into the bank Berdasarkan perjanjian tersebut, diatur ketentuan dan syarat-syarat sebagai berikut: KMK facility period for loan limit amounting to Rp1,800,000,000 efective from April 13, 2015 to April 13, 2016. Based on the agreement, the terms and conditions are set as follows: Perusahaan melakukan Perjanjian Fasilitas Penangguhan Jaminan Impor PJI dengan PT Bank Rakyat Indonesia Persero Tbk. No. 11 tanggal 13 April 2010 yang telah diadendum kembali sebagai berikut: The Company entered into Import Guarantee Postponement PJI Facility Agreement with PT Bank Rakyat Indonesia Persero Tbk. under the Agreement No. 11 dated April 13, 2010, which was addendum by: Limit kredit bersifat interchangeable dengan fasilitas Penangguhan Jaminan Impor PJI yang merupakan sub limit dari KMK, dimana limit kredit KMK maksimum sebesar Rp500.000.000. KMK loan limit is interchangeable with the Import Guarantee Postponement PJI facility which is a sub limit of KMK agreement, where the maximum KMK loan limit is Rp500,000,000. Jangka waktu fasilitas KMK untuk limit kredit sebesar Rp1.800.000.000 terhitung mulai tanggal 13 April 2015 s.d 13 April 2016. 75