Prepaid taxes Income Tax

PT SIGMAGOLD INTI PERKASA TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 dan 31 DESEMBER 2014 UNTUK PERIODE DAN TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 dan 31 DESEMBER 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SIGMAGOLD INTI PERKASA TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 FOR THE PERIODS AND YEARS ENDED JUNE 30, 2015 AND DECEMBER 31, 2014 Expressed in Rupiah, unless otherwise stated 45 17. PERPAJAKAN - Lanjutan 17. TAXATION – Continued a. Pajak dibayar dimuka

a. Prepaid taxes

30 Juni 2015 31 Desember 2014 June 30, 2015 December 31,2014 PPn Masukan - 44.557.250 VAT In PPh pasal 23 4.666.050.454 5.136.443.710 Income tax article 23 PPh pasal 22 2.092.670.490 2.092.670.490 Income tax article 22 PPh pasal 25 - 15.952.934 Income tax article 25 Total 6.758.720.944 7.289.624.384 Total b. Utang pajak b. Taxes payables 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31,2014 PPn Keluaran 11.817.260.843 11.758.945.017 VAT out PPh pasal 21 754.457.320 769.139.209 Income rax article 21 PPh pasal 22 594.930.899 594.930.899 Income rax article 22 PPh pasal 23 dan 26 1.547.455.049 1.422.971.500 Income rax article 23 and 26 PPh pasal 29 2.169.466.627 2.169.466.626 Income rax article 29 PPh pasal 4 2 1.229.818.646 1.225.704.159 Income rax article 4 2 Pajak final 700.000 700.000 Final tax Total 18.114.089.384 17.941.857.410 Total c. Pajak Penghasilan

c. Income Tax

Manfaat Beban pajak Grup adalah sebagai berikut : Tax benefit Expense of the Group is as follows: 2015 2014 Pajak kini: Current tax: Perusahaan - - Company Entitas Anak - - Subsidiaries Sub-total - - Sub-total Pajak tangguhan: Deferred tax: Perusahaan - - Company Entitas Anak 180.617.161 - Subsidiaries Sub-total 180.617.161 - Sub-total Total Manfaat Beban Total Income Tax Benefit Pajak Penghasilan 180.617.161 - Expense Rekonsiliasi antara laba rugi Perusahaan sebelum manfaat beban pajak dan estimasi laba rugi fiskal untuk tahun yang berakhir pada tanggal 30 Juni 2015 dan 31 Desember 2014 berdasarkan laporan laba rugi komprehensif konsolidasian dalam mata uang Rupiah adalah sebagai berikut: The following calculation presents the reconciliation between income loss before income tax benefit expense and estimated fiscal income loss for the years ended June 30, 2015 and December 31, 2014, based on the consolidated statements of comprehensive income in Rupiah : PT SIGMAGOLD INTI PERKASA TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 dan 31 DESEMBER 2014 UNTUK PERIODE DAN TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 dan 31 DESEMBER 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SIGMAGOLD INTI PERKASA TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 FOR THE PERIODS AND YEARS ENDED JUNE 30, 2015 AND DECEMBER 31, 2014 Expressed in Rupiah, unless otherwise stated 46 17. PERPAJAKAN - Lanjutan 17. TAXATION – Continued 2015 2014 Laba rugi sebelum manfaat beban Income loss before pajak penghasilan menurut income tax benefit expense per laporan laba rugi komprehensif consolidated statements of konsolidasian 441.912.807 802.281.918 comprehensive income Dikurangi laba rugi sebelum manfaat beban Less income loss of Subsidiaries pajak penghasilan Entitas Anak 515.550.058 6.308.273.806 before income tax benefit expense Laba rugi perusahaan sebelum Income loss before beban pajak penghasilan 957.462.865 7.110.555.724 income tax expenses Beda tetap Permanent difference Biaya pajak 13.699.988 65.600.128 Taxes expense Pendapatan bunga 31.418.375 5.012.520 Interest expense Laba rugi dari bagian entitas anak 5.068.299.265 8.448.024.241 Income loss from subsiadies Sumbangan 29.873.423 16.712.676 Donation Subtotal 4.993.307.479 8.370.723.957 Sub-total Beda temporer Temporary difference Penyusutan dan penjualan aset tetap - 1.396.696.343 Depreciation and sales of fixed assets Pemulihan penurunan nilai piutang Recoverage of impairment dan persediaan - 784.682.015 receivables and inventories Imbalan kerja 224.000.000 105.469.490 Employee benefits Subtotal 224.000.000 506.544.838 Sub-total Total 4.769.307.479 8.877.268.795 Total Taksiran rugi fiskal tahun berjalan 5.726.770.344 1.766.713.071 Estimated fiscal loss for the year Kompensasi rugi fiskal Fiscal loss carried forward - awal tahun 64.323.633.607 62.556.920.536 - beginning of the year Taksiran Rugi Fiskal - Estimated Fiscal Loss - Akhir periode 70.050.403.951 64.323.633.607 End of the Period d. Pajak Tangguhan d. Deferred Tax Mutasi aset liabilitas pajak tangguhan – bersih dan manfaat beban pajak yang terkait pada tanggal 30 Juni 2015 dan 31 Desember 2014 adalah sebagai berikut : Movement of deferred tax assets liabilities nett and the related tax benefit expense as of June 30, 2015 and December 31, 2014 was as follow : Dibebankan pada Dibebankan pada Laporan Laporan Laba Rugi Laba Rugi Komprehensif Komprehensif Konsolidasian Konsolidasian Charged to Saldo Charged to Saldo Saldo Consolidated 31 Desember Consolidated 31 Maret 1 Januari Statements of Balance as of Statements of Balance as of Balance as of Comprehensive December 31, Comprehensive March 31, January 1, 2014 Income 2014 Income 2015 Perusahaan The Company Aset pajak tangguhan Deferred tax assets Rugi fiskal 21.699.303.581 1.243.395.179 20.455.908.402 - 20.455.908.402 Accumulated fiscal loss Manfaat imbalan kerja 522.075.034 288.857.627 233.217.407 - 233.217.407 Employee benefits Penyisihan penurunan nilai Allowance impairment piutang 3.777.164.845 2.094.733.891 1.682.430.954 - 1.682.430.954 receivables Penyisihan penurunan nilai Allowance impairment persediaan 147.910.714 83.863.574 64.047.140 - 64.047.140 inventories Penyusutan aset tetap 303.741.273 303.741.273 - - - Depreciation of fixed assets Aset pajak tangguhan Deferred tax assets of Perusahaan 26.450.195.447 4.014.591.544 22.435.603.903 - 22.435.603.903 the Company Entitas Anak Subsidiary Aset pajak tangguhan - bersih 14.860.657.898 5.753.376.037 20.614.033.935 180.617.161 20.433.416.774 Deferred tax assets - net Total 41.310.853.345 1.738.784.493 43.049.637.838 180.617.161 42.869.020.677 Total Manajemen berkeyakinan bahwa penghasilan pajak untuk aset pajak tangguhan direalisasikan pada periode mendatang. Management believes that sufficient taxable income will be available in future periods to recover deferred tax assets. PT SIGMAGOLD INTI PERKASA TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 dan 31 DESEMBER 2014 UNTUK PERIODE DAN TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 dan 31 DESEMBER 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SIGMAGOLD INTI PERKASA TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 FOR THE PERIODS AND YEARS ENDED JUNE 30, 2015 AND DECEMBER 31, 2014 Expressed in Rupiah, unless otherwise stated 47 17. PERPAJAKAN - Lanjutan 17. TAXATION – Continued Berikut ringkasan pemeriksaan pajak signifikan yang diterima oleh Grup : The following are the summary of the significant tax assessment received by the Group : Pada November 2009, PT Artha Centra Graha, Entitas Asosiasi menerima beberapa Surat Ketetapan Pajak Kurang Bayar SKPKB antara lain sebesar Rp3,720,895,302 untuk PPh Badan, Rp 233,584,637 untuk PPh pasal 4 ayat 2, Rp 1,007,400,000 untuk PPh 23 serta Rp 1,388,018,369 untuk PPN. On November 2009, PT Artha Centra Graha, an Associate received several Tax Assessment Letter for Underpayment SKPKB which consist of Rp3,720,895,302 for Corporate Income Tax, Rp233,584,637 for Income tax article 4 2, Rp1,007,400,000 for Income tax art 23 and Rp1,388,018,369 for Value Added Tax. Pada November 2009, PT WOW TV, Entitas Asosiasi menerima beberapa Surat Ketetapan Pajak Kurang Bayar SKPKB antara lain sebesar Rp 15,554,650,668 untuk PPh Badan serta Rp 2,412,852,366 untuk PPN. On November 2009, PT WOW TV, an Associate, received several Tax Assessment Letter for Underpayment SKPKB which consist of Rp 15,554,650,668 for Corporate Income Tax and Rp 12,412,852,366 for Value Added Tax. Pada 29 November 2013, PT WOW TV, Entitas Asosiasi menerima putusan pengadilan pajak dengan no.putusan 48418PPM.XI132013 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Penghasilan Pasal 26 masa pajak Januari – Desember 2007 sebesar Rp15.967.436.800. On November 29, 2013, PT WOW TV, an Associate, received tax court decisions no. 48418PPM.XI132013 about the unacceptability of an appeal against The Tax Assessment Letter for Underpayment Income Tax Article 26 period January- December 2007 amounted to Rp15,967,436,800. Pada 29 November 2013, Perusahaan menerima putusan pengadilan pajak dengan no.putusan 48419PPM.XI132013 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Pertambahan Nilai masa pajak Januari – Desember 2007 sebesar Rp5.475.859.200. On November 29, 2013, The Company received tax court decisions no. 48419PPM.XI132013 about the unacceptability of an appeal against The Tax Assessment Letter for Underpayment value Added Tax January-December 2007 amounted to Rp5,475,859,200. Pada 10 Maret 2014, PT Agis Electronic, Entitas Anak menerima putusan pengadilan pajak dengan no.putusan 50513PPM.XIA992014 mengenai tidak dapat diterimanya banding atas Surat Ketetapan Pajak Kurang Bayar Pajak Pertambahan Nilai tahun 2002 sebesar Rp6.195.746.939 On March 10, 2014, PT Agis Electronic, a Subsidiary received tax court decisions no. 50513PPM.XIA992014 about the unacceptability of an appeal against The Tax Assessment Letter for Underpayment value Added Tax 2002 amounted to Rp6,195,746,939. 18. BIAYA YANG MASIH HARUS DIBAYAR 18. ACCRUED EXPENSES 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31,2014 Jasa profesi 349.046.887 404.750.000 Professional fee Sewa gedung 10.750.000 150.000.000 Building rent Kas kecil 22.200.473 46.413.574 Petty cash Gaji dan tunjangan - 15.934.739 Salaries and allowance Lain-lain 53.852.161 277.076.852 Others Total 435.849.521 894.175.165 Total 19. PENDAPATAN DITERIMA DI MUKA 19. UNEARNED REVENUE 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31,2014 Uang muka penjualan pelanggan Advance from customers dan jasa servis 14.897.836 31.897.836 and services Total 14.897.836 31.897.836 Total PT SIGMAGOLD INTI PERKASA TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 dan 31 DESEMBER 2014 UNTUK PERIODE DAN TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 dan 31 DESEMBER 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SIGMAGOLD INTI PERKASA TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 FOR THE PERIODS AND YEARS ENDED JUNE 30, 2015 AND DECEMBER 31, 2014 Expressed in Rupiah, unless otherwise stated 48 20. KEWAJIBAN IMBALAN KERJA 20. EMPLOYEE BENEFIT OBLIGATIONS Perusahaan mengakui kewajiban imbalan kerja sesuai dengan peraturan ketenagakerjaan yang berlaku. Kewajiban diestimasi atas imbalan Kerja Perusahaan per 30 Juni 2015 dan 31 Desember 2014 dihitung Perusahaan sesuai dengan estimasi tahun sebelumnya dan PT. Sakura Aktualita Indonesia, aktuaris independen melalui laporannya tanggal 4 Maret 2015. The Company recognizes obligation for employee benefits in accordance with applicable labor laws. Work estimated liability for the Company as of June 30, 2015 and December 31, 2014 in Count By The Company based on estimation last year and by PT. Sakura Aktualita Indonesia, through an independent actuary report dated March 4, 2015. Manajemen berkeyakinan bahwa estimasi atas uang jasa tersebut telah memadai untuk Liabilitas imbalan kerja. Management believes that the estimates of the money has been adequate services for employee benefit obligations. Tingkat diskonto 5 per tahun 5 per annum Discount rate Tingkat kenaikan gaji 5 per tahun 5 per annum Salary growth rate Tingkat mortalitas 100 CS0080 100 CS0080 Mortality rate Umur pensiun normal 55 tahun 55 years Normal retirement age Tingkat kemungkinan cacat 5 5 Disability Tingkat pengunduran diri 5 sampai dengan umur 40 tahun dan menurun secara linear sampai pada usia 45 tahun 5 up to age 40, decreasing linearly to 0 at age 45 Resignation rate Proporsi pengembalian Proportion of normal pension normal metode pension rate method June 30, 2015 and December 31, 2014 30 Juni 2015 dan 31 Desember 2014 Projected unit credit Nilai kini Liabilitas, biaya jasa kini yang terkait dan biaya jasa lalu di atas dihitung oleh aktuaris independent dengan menggunakan asumsi aktuaris sebagai berikut : Present value of liabilities, related current service cost and past service cost were Calculated by independent actuary who used actuarial assumption as follows :. 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31,2014 Nilai kini liabilitas imbalan pasti 3.871.430.245 3.647.430.245 Fair value of liabilities Liabilitas masa lalu yang belum Past liabilities unamortized cost diakui non vested 111.381.398 111.381.398 non-vested Keuntungan kerugian aktuarial Unamortized of actuarial yang belum diakui 1.376.280.968 1.376.280.968 gain loss Total 5.136.329.815 4.912.329.815 Total Rekonsiliasi asetliabilitas yang diakui di Laporan Posisi Keuangan Konsolidasian : Reconciliation of assetsliabilities recognized in the consolidated statements of financial position: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31,2014 Biaya jasa kini - 211.756.272 Current service cost Biaya bunga 224.000.000 177.015.740 Interest expense Biaya jasa lalu yang diamortisasi Past service amortized cost non-vested - 43.471.559 non-vested Dampak kurtailmen - - Effect of curtailment Amortisasi keuntungan kerugian Amortization gain loss aktuarial - 28.146.600 actuarial Total 224.000.000 404.096.971 Total PT SIGMAGOLD INTI PERKASA TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 dan 31 DESEMBER 2014 UNTUK PERIODE DAN TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 dan 31 DESEMBER 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SIGMAGOLD INTI PERKASA TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 FOR THE PERIODS AND YEARS ENDED JUNE 30, 2015 AND DECEMBER 31, 2014 Expressed in Rupiah, unless otherwise stated 49 20. KEWAJIBAN IMBALAN KERJA Lanjutan 20. EMPLOYEE BENEFIT OBLIGATIONS Continued 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31,2014 Saldo awal tahun 4.912.329.815 4.508.232.844 Beginning of the year Beban yang diakui dalam Expenses charges in the tahun berjalan 224.000.000 404.096.971 current years Pembayaran - Employee benefit paid Saldo akhir periode 5.136.329.815 4.912.329.815 Ending balance of the year Penyesuaian berdasarkan pengalaman dalam periode lima tahun adalah sebagai berikut : The five years history of experience adjustments is as follows : 2014 2013 2012 2011 2010 Nilai kini kewajiban Present value of defined imbalan pasti 781,164,030 922,583,760 5,562,991,508 4,458,455,977 1,817,435,701 benefit obligation Defisit program 781,164,030 922,583,760 5,562,991,508 4,458,455,977 1,817,435,701 Deficit in the plan Penyesuaian pengalaman Experience adjustments pada liabilitas program 394,184,335 346,920,896 1,603,953,460 782,087,467 405,091,207 on plan liabilities 21. UTANG INVESTASI 21. INVESTMENT LOAN 30 Juni 2015 31 Desember 2014 June 31, 2015 December 31,2014 Liabilitas investasi 13.100.000.000 13.100.000.000 Investment loan Total 13.100.000.000 13.100.000.000 Total Jumlah tersebut merupakan pinjaman yang diterima perusahaan dari GEM Global Yield Fund Limited, tanpa bunga dan akan dikonversi menjadi saham. Atas kredit tersebut Perusahaan diwajibkan menerbitkan waran sebanyak 500.000.000 lembar kepada GEM dengan harga pelaksanaan Rp.125,- Lihat catatan 33d, 33e dan 34. This amount represents a loan the Company received from GEM Global Yield Fund Limited, with no interest and will be converted into shares. On loans, the Company issued warrants are required as many as 500.000.000 shares on GEM with an exercise price of Rp125, - See note 333d, 33e and 34. 22. MODAL SAHAM 22. CAPITAL STOCK Komposisi Pemegang saham pada tanggal 30 Juni 2015 dan 31 Desember 2014 berdasarkan laporan yang telah diadminitrasikan oleh Biro Adminitrasi Efek BAE PT. Bhakti Share Register BSR Indonesia adalah sebagai berikut : The composition pf Shareholders on June 30, 2015 and December 31, 2014 based in the report from PT Bhakti Share Register BSR Indonesia as its Share Registration are as follows : PT SIGMAGOLD INTI PERKASA TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 dan 31 DESEMBER 2014 UNTUK PERIODE DAN TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 dan 31 DESEMBER 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SIGMAGOLD INTI PERKASA TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 FOR THE PERIODS AND YEARS ENDED JUNE 30, 2015 AND DECEMBER 31, 2014 Expressed in Rupiah, unless otherwise stated 50 22. MODAL SAHAM Lanjutan 22. CAPITAL STOCK Continued Pemegang Saham Jumlah Saham Ditempatkan dan Disetor Number of Issued and Paid Shares Persentase Kepemilikan Percentage of Ownership Total Shareholders Credit Suisse Securities Credit Suisse Securities Europe Limited 505.000.500 9,18 101.000.100.000 Europe Limited PT Pratama Duta Sentosa 349.478.000 6,35 69.895.600.000 PT Pratama Duta Sentosa PT Asabri 318.800.000 5,79 63.760.000.000 PT Asabri Asuransi Jiwa Adisarana Asuransi Jiwa Adisarana Wanaartha 284.168.100 5,16 56.833.620.000 Wanaartha Masyarakat masing-masing dibawah 5 4.044.637.147 73,51 808.927.429.400 Public each below 5 Total 5.502.083.747 100,00 1.100.416.749.400 Total 30 Juni 2015 June 30, 2015 Pemegang Saham Jumlah Saham Ditempatkan dan Disetor Number of Issued and Paid Shares Persentase Kepemilikan Percentage of Ownership Total Shareholders Credit Suisse Securities Credit Suisse Securities Europe Limited -94644000 505.000.500 9,18 101.000.100.000 Europe Limited -94644000 PT Pratama Duta Sentosa 349.478.000 6,35 69.895.600.000 PT Pratama Duta Sentosa Masyarakat masing-masing dibawah 5 4.647.605.247 84,47 929.521.049.400 Public each below 5 Total 5.502.083.747 100,00 1.100.416.749.400 Total 31 Dersember 2014 December 31, 2014 Berdasarkan Akta Berita Acara No.16 tanggal 25 Juli 2008 dari Notaris Edwar, S.H, notaris di Jakarta dan Akta PKR No. 18 tanggal 30 September 2008 dengan Notaris Edwar, S.H., notaris di Jakarta dan telah disahkan oleh Menteri Kehakiman Republik Indonesia tanggal 25 September 2008 No. AHU-AH.01.10- 22164.tahun 2008, modal dasar perusahaan menjadi 6.771.459.120 lembar saham dengan nilai Rp.1.342.291.8234.000,-. Dari jumlah tersebut ditempatkan disetor penuh sebanyak 5.501.249.976. saham atau senilai Rp.1.100.249.995.200,-. Based on the Deed No. 16 dated July 25, 2008 of Edwar, S.H., notary in Jakarta and PKR Deed No.18 dated September 30, 2008 of Notary Edwar, S.H., notary in Jakarta and was approved by The Minister of Justice of the Republic of Indonesia dated September 25, 2008 No. AHU-AH.01.10-22164.year 2008, the authorized capital of the Company into 6,771,459,120 shares with a value Rp.1,342,291,8234,000, -. Of this amount issued fully paid as much as 5,501,249,976. shares or equivalent Rp.1,100,249,995,200, -. 23. TAMBAHAN MODAL DISETOR DISAGIO ATAS MODAL SAHAM 23. ADDITIONAL PAID-IN CAPITAL DISCOUNT ON SHARE CAPITAL 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31,2014 Agio saham Penawaran umum perdana tahun 1994 3.500.000.000 3.500.000.000 Initial public stock offering 1994 Penambahan agio dari dividen saham Additional paid in capital from stock tahun 1997 1.342.600.000 1.342.600.000 dividend 1997 Penawaran terbatas I tahun 1997 - - Limited public offering I 1997 Penawaran terbatas II tahun 2001 - - Limited public offering II 2001 Penawaran terbatas III tahun 2008 5.129.833.622 5.129.833.622 Limited public offering III 2008 9.972.433.622 9.972.433.622 PT SIGMAGOLD INTI PERKASA TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 dan 31 DESEMBER 2014 UNTUK PERIODE DAN TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 dan 31 DESEMBER 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SIGMAGOLD INTI PERKASA TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 FOR THE PERIODS AND YEARS ENDED JUNE 30, 2015 AND DECEMBER 31, 2014 Expressed in Rupiah, unless otherwise stated 51 23. TAMBAHAN MODAL DISETOR DISAGIO ATAS MODAL SAHAM Lanjutan 23. ADDITIONAL PAID-IN CAPITAL DISCOUNT ON SHARE CAPITAL Continued 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31,2014 Biaya penerbitan saham Penawaran umum perdana tahun 1994 1.558.063.488 1.558.063.488 Initial public stock offering 1994 Penawaran terbatas I tahun 1997 2.811.183.975 2.811.183.975 Limited public offering I 1997 Penawaran terbatas II tahun 2001 5.603.186.159 5.603.186.159 Limited public offering II 2001 Penawaran terbatas III tahun 2008 2.196.887.005 2.196.887.005 Limited public offering III 2008 12.169.320.627 12.169.320.627 Total agio saham 2.196.887.005 2.196.887.005 Total agio saham 24. KOMPONEN EKUITAS LAINNYA 24. OTHERS COMPONENT OF EQUITY Komponen ekuitas lainnya merupakan pencatatan Perusahaan atas penurunan nilai ekuitas pada entitas anak yaitu di PT Agis Mitra Mandiri dan PT Agis Electronic, sebagai Selisih transaksi perubahan ekuitas entitas anak. Other components of equity is a recording of the Company for impairment of equity in subsidiaries, PT Agis Mitra Mandiri and PT Agis Electronic, as Difference arising from changes in equity of subsidiaries. 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31,2014 Selisih transaksi perubahan Difference arising from changes in ekuitas entitas anak Perusahaan 116.511.974.857 116.511.974.857 equity of subsidiaries Total 116.511.974.857 116.511.974.857 Total Jumlah tersebut merupakan penurunan nilai investasi dalam saham Entitas Anak perusahaan, yang dikarenakan terjadinya perubahan dalam ekuitas Entitas Anak perusahaan karena menerapkan PSAK No. 50 Revisi 2006 dan PSAK No. 55 Revisi 2006 secara prospektif sejak tanggal 1 Januari 2010. The amount represents the decrease of investment in shares of a Subsidiary, which was due to the change in equity of Subsidiaries because the Company adopted SFAS No. 50 Revised 2006 and SFAS No. 55 Revised 2006 prospectively from January 1, 2010. Dampak transisi atas penerapan PSAK No. 50 Revisi 2006 dan PSAK No. 55 Revisi 2006 terhadap saldo awal laporan posisi keuangan Entitas Anak perusahaan pada tanggal 1 Januari 2010 adalah sebagai berikut: Impact of transition on the application of SFAS No. 50 Revised 2006 and SFAS No. 55 Revised 2006 to the beginning statements of financial statement of the Company Subsidiaries as at 1 January 2010 is as follows: Nilai dilaporkan Reported value Penyesuaian Adjustment Nilai disesuaikan Adjusted value PT Agis Electronic PT Agis Electronic Investasi MTN Grand Resources 357.027.000.000 49.327.266.852 307.699.733.148 Investment MTN Grand Resources PT Agis Mitra Mandiri PT Agis Mitra Mandiri Investasi MTN BBC 354.500.000 39.332.534 315.167.466 Investment MTN BBC Investasi MTN New Asia 155.489.500.000 19.150.113.076 136.339.386.924 Investment MTN New Asia Investasi MTN Orion 25.826.000.000 3.371.811.386 22.454.188.614 Investment MTN Orion Investasi MTN Grand Resources 326.278.000.000 45.096.247.233 281.181.752.767 Investment MTN Grand Resources Total 864.975.000.000 116.984.771.081 747.990.228.919 Total Penurunan nilai investasi dalam saham sebagai berikut : Declining of investment in share as follows : Nilai dilaporkan Reported value kepemilikan ownership Nilai disesuaikan Adjusted value Investasi MTN PT Agis Electronic 49.327.266.852 99,04 48.854.470.628 Investment MTN PT Agis Electronic Investasi MTN PT Agis Mitra Mandiri 67.657.504.229 99,04 67.657.504.229 Investment MTN PT Agis Mitra Mandiri Total 116.984.771.081 116.511.974.857 Total PT SIGMAGOLD INTI PERKASA TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 dan 31 DESEMBER 2014 UNTUK PERIODE DAN TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 dan 31 DESEMBER 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SIGMAGOLD INTI PERKASA TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 FOR THE PERIODS AND YEARS ENDED JUNE 30, 2015 AND DECEMBER 31, 2014 Expressed in Rupiah, unless otherwise stated 52 25. KEPENTINGAN NONPENGENDALI 25. NON-CONTROLLING INTERESTS Kepentingan nonpengendali atas laba rugi bersih Entitas Anak yang dikonsolidasi Non-controlling interest in total comprehensive income loss of consolidated subsidiaries 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31,2014 Saldo awal 65.876.701.432 66.431.599.201 Beginning balance Fujian Xinjifu Fujian Xinjifu Enterprises Group Co.,Ltd 4.224.760 15.128.929 Enterprises Group Co.,Ltd Lain-lain 330.708.138 539.768.840 Others Saldo akhir 66.211.634.330 65.876.701.432 Ending balance 26. PENJUALAN DAN PENDAPATAN 26. SALES AND REVENUES 30 Juni 2015 30 Juni 2014 June 30, 2015 June 30, 2014 Penjualan barang dagangan 20.384.092.499 52.497.755.878 Sales merchandise Jasa perbaikan elektronik dan lainnya 20.009.670.486 9.681.255.007 Service electricity and others Retur dan potongan penjualan 53.272.321 75.586.810 Return sales and discount Total 40.340.490.664 62.103.424.075 Total 27. HARGA POKOK PENJUALAN 27. COST OF SALES 30 Juni 2015 30 Juni 2014 June 30, 2015 June 30, 2014 Harga pokok penjualan barang 27.080.658.204 53.780.554.690 Cost of sales Harga pokok jasa perbaikan dan lainnya 6.372.226.333 4.053.252.075 Cost of service and others Total 33.452.884.537 57.833.806.765 Total PT SIGMAGOLD INTI PERKASA TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 dan 31 DESEMBER 2014 UNTUK PERIODE DAN TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 dan 31 DESEMBER 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SIGMAGOLD INTI PERKASA TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 FOR THE PERIODS AND YEARS ENDED JUNE 30, 2015 AND DECEMBER 31, 2014 Expressed in Rupiah, unless otherwise stated 53 28. BEBAN USAHA 28. OPERATING EXPENSES 30 Juni 2015 30 Juni 2014 June 30, 2015 June 30, 2014 Beban penjualan : Selling expenses : Gaji dan kesejahteraan 1.405.353.903 1.027.030.496 Salaries and employee welfare Sewa 315.829.611 237.194.596 Rent Utilitas 188.249.447 137.475.464 Utilities Perbaikan dan pemeliharaan 81.110.874 149.555.139 Repairs and maintenance Penyusutan aset tetap 123.416.507 122.377.627 Depreciation of fixed assets Transportasi dan perjalanan dinas 238.663.036 241.494.062 Transportation and business travel Iklan dan promosi 98.491.032 74.733.796 Promotion and advertising Lain-lain 518.806.500 712.119.779 Others Total 2.969.920.910 2.701.980.959 Total Beban umum dan administrasi : General and administrative expense : Gaji dan kesejahteraan 2.395.786.313 3.317.555.700 Salaries and employee welfare Penyusutan aset tetap 484.209.581 574.410.156 Depreciation of fixed assets Utilitas 348.624.314 333.021.394 Utilities Konsultan dan operasional kantor 921.755.253 790.814.748 Consultants Sewa 1.023.556.342 1.206.443.280 Rent Imbalan pasca kerja 224.000.000 320.428.257 Post employee benefits Perlengkapan kantor 493.987.564 160.728.412 Office supplies Pajak dan perijinan 15.274.794 42.993.793 Tax and permits Transportasi dan perjalanan dinas 23.961.785 155.699.837 Transportation and business travel Sumbangan 19.414.726 688.899 Donation Perbaikan dan pemeliharaan 73.355.483 108.492.239 Repair and maintenance Total 6.023.926.155 7.011.276.715 Total 29. PENDAPATAN BEBAN LAIN-LAIN 29. OTHERS INCOME EXPENSES 30 Juni 2015 30 Juni 2014 June 30, 2015 June 30, 2014 Pendapatan lain-lain bersih : Selling expenses nett: Pendapatan bunga investasi dan Interest income on investment and penurunan nilai investasi bersih 5.310.847.500 7.311.818.992 impairment of investment - nett Keuntungan penjualan aset 57.603.727 - Gain on sales of fixed assets Pendapatan bunga bank 31.418.375 17.110.027 Interest income Pemulihan penurunan nilai Recoverage of impairment piutang dan persediaan 3.572.723.893 605.192.042 receivables and inventories Bunga dan administrasi bank Interest and administrative bank serta kartu kredit 299.668.153 384.753.253 and credit cards charges Pendapatan lain-lain 136.850.576 1.214.250.511 Others Total 1.664.328.132 8.763.618.319 Total PT SIGMAGOLD INTI PERKASA TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 dan 31 DESEMBER 2014 UNTUK PERIODE DAN TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 dan 31 DESEMBER 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SIGMAGOLD INTI PERKASA TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 FOR THE PERIODS AND YEARS ENDED JUNE 30, 2015 AND DECEMBER 31, 2014 Expressed in Rupiah, unless otherwise stated 54 30. SIFAT DAN TRANSAKSI DENGAN PIHAK BERELASI 30. TRANSACTIONS WITH RELATED PARTIES Pihak-pihak berelasi Related parties Sifat hubungan Nature of relationship Fujian Xinjifu Enterprises Group Pemegang saham PT Agis Resources, Entitas asosiasi The shareholder of PT Agis Resources, an Associate 30 Juni 2015 30 Juni 2014 June 30, 2015 June 30, 2014 Aset : Assets : Piutang usaha 4.753.989.434 4.817.319.852 Trade receivables Piutang lain-lain 52.761.986.588 46.255.642.784 Others receivables Total 57.515.976.022 51.072.962.636 Total Persentasi piutang terhadap total aset 4,91 4,29 Receivables pencentage to assets 31 Maret 2014 31 Desember 2013 Liabilitas : Liabilities : Utang usaha - - Trade payables Utang lain-lain 763.686.752 3.887.824.210 Others payables Total 763.686.752 3.887.824.210 Total Persentasi utang terhadap total aset 0,07 0,33 Payables pencentage to assets 31. INFORMASI SEGMEN USAHA 31. BUSINESS SEGMENT INFORMATION Perusahaan dan Entitas Anak perusahaan pada saat ini melakukan kegiatan usaha sebagai berikut :. At present, the Company and its Subsidiaries are engaged in the business as follows : Nama Name Usaha Business PT Sigmagold Inti Perkasa dahulu PT Agis Tbk PT Sigmagold Inti Perkasa Tbk formerly PT Agis Tbk Jasa perdagangan umum dan perbaikan electronic General trading and service, repairment of electronic PT Agis Electronic dan Entitas Anak Perusahaan PT Agis Electronic and Subsidiaries Distribusi dan retail produk electronic Distribution and retailer of electronic product PT Agis Mitra Mandiri dan Entitas Anak Perusahaan PT Agis Mitra Mandiri and Subsidiaries Jasa telekomunikasi dan multimedia Telecomunication service and multimedia PT Agis Resources dan Entitas Anak Perusahaan PT Agis Resources and Subsidiaries Bidang pertambangan Mining sectors 30 JUNI 2015 Jasa Service Retail Trading Telekomunikasi Multimedia Pertambangan Mining Resources Konsolidasian Consolidated June 30, 2015 Penjualan dan pendapatan 19.956.398.165 20.384.092.499 - - 40.340.490.664 Sales and revenues Harga pokok penjualan 14.239.994.067 19.212.890.470 - - 33.452.884.537 Cost of sales Laba kotor 5.716.404.098 1.171.202.029 - - 6.887.606.127 Gross profit Beban pokok pendapatan dan Revenues Beban usaha 6.283.798.316 2.687.072.725 - 22.976.024 8.993.847.066 Operating Expensesnse Hasil Segmen 567.394.219 1.515.870.696 - 22.976.024 2.106.240.939 Subtotal Pendapatan dan beban lain-lain 2.136.589.030 1.167.862.161 2.633.055.000 - 1.664.328.130 Others income expenses Pendapatan beban pajak - 257.007.921 43.805.945 32.584.815 180.617.161 Tax benefit expense Laba Bersih 2.703.983.247 605.016.456 2.676.860.945 9.608.791 622.529.967 Net Income PT SIGMAGOLD INTI PERKASA TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 dan 31 DESEMBER 2014 UNTUK PERIODE DAN TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 dan 31 DESEMBER 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SIGMAGOLD INTI PERKASA TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 FOR THE PERIODS AND YEARS ENDED JUNE 30, 2015 AND DECEMBER 31, 2014 Expressed in Rupiah, unless otherwise stated 55 31. INFORMASI SEGMEN USAHA Lanjutan 31. BUSINESS SEGMENT INFORMATION Continued 30 JUNI 2014 Jasa Service Retail Trading Telekomunikasi Multimedia Pertambangan Mining Resources Konsolidasian Consolidated June 30, 2014 Penjualan dan pendapatan 7.699.749.007 54.403.675.068 - - 62.103.424.075 Sales and revenues Harga pokok penjualan 5.889.030.767 51.944.775.998 - - 57.833.806.765 Cost of sales Laba kotor 1.810.718.240 2.458.899.070 - - 4.269.617.310 Gross profit Beban usaha 5.292.024.001 4.344.160.830 - 77.072.843 9.713.257.674 Operating Expensesnse Hasil Segmen 3.481.305.761 1.885.261.760 - 77.072.843 5.443.640.364 Subtotal Pendapatan dan beban lain-lain 211.706.981 3.036.711.235 5.526.683.992 11.483.889 8.763.618.319 Others income expenses Pendapatan beban pajak - - - - - Tax benefit expense Revenues Laba Bersih 3.269.598.780 1.151.449.475 5.526.683.992 88.556.732 3.319.977.955 Net Income 32. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN 32. FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES Tabel dibawah ini menggambarkan nilai tercatat dan nilai wajar dari aset dan liabilitas keuangan: The fair values of financial assets and liabilities, together with the carrying amounts, are as follows: Nilai tercatat Carrying amount Nilai wajar Fair value Nilai tercatat Carrying amount Nilai wajar Fair value Aset keuangan : Financial Assets Kas dan bank 6.912.598.741 6.912.598.741 8.204.314.157 8.204.314.157 Cash and banks Piutang usaha : Trade receivables Pihak berelasi 4.753.989.434 4.753.989.434 4.955.384.284 4.955.384.284 Related parties Pihak ketiga - bersih 69.629.383.700 69.629.383.700 69.526.602.906 69.526.602.906 Third parties Piutang lain-lain Other receivables Pihak berelasi 6.777.441.580 6.777.441.580 1.355.407.490 1.355.407.490 Related parties Pihak ketiga - bersih 113.685.835.278 113.685.835.278 116.740.671.651 116.740.671.651 Third parties Investasi jangka panjang lainnya 692.933.716.573 692.933.716.573 686.819.093.923 686.819.093.923 Long term investment Total 894.692.965.306 894.692.965.306 887.601.474.411 887.601.474.411 Total 30 JuniJune 30, 2015 31 Desember December 31 , 2014 Liabilitas keuangan : Financial liabilities Utang bank 105.297.261.303 105.297.261.303 105.385.289.663 105.385.289.663 Bank loan Utang usaha : Trade payables Pihak ketiga - bersih 1.544.058.137 1.544.058.137 1.438.081.715 1.438.081.715 Third parties Utang lain-lain : Others payables Pihak berelasi 763.686.752 763.686.752 3.221.566.061 3.221.566.061 Related parties Pihak ketiga - bersih 721.209.987 721.209.987 721.209.983 721.209.983 Third parties Biaya yang masih harus dibayar 435.849.521 435.849.521 894.175.165 894.175.165 Accrued expenses Total 108.762.065.700 108.762.065.700 111.660.322.587 111.660.322.587 Total Nilai wajar atas sebagian besar aset dan liabilitas keuangan mendekati nilai tercatat karena dampak pendiskontoan yang tidak signifikan. Nilai wajar dari utang bank dan utang leasing dinilai menggunakan discounted cash flow berdasarkan tingkat suku bunga efektif terakhir yang berlaku untuk masing-masing pinjaman yang diutilisasi. The fair value of most of the financial assets and liabilities approximates their carrying amount, as the impact of discounting is not significant. The fair value of bank loan and lease payable are estimated by using discounted cash flow applying the effective interest rate charged by the lenders for the last utilisation in each currency borrowings. PT SIGMAGOLD INTI PERKASA TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 JUNI 2015 dan 31 DESEMBER 2014 UNTUK PERIODE DAN TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL 30 JUNI 2015 dan 31 DESEMBER 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT SIGMAGOLD INTI PERKASA TBK NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2015 AND DECEMBER 31, 2014 FOR THE PERIODS AND YEARS ENDED JUNE 30, 2015 AND DECEMBER 31, 2014 Expressed in Rupiah, unless otherwise stated 56 33. KOMITMEN DAN PERJANJIAN-PERJANJIAN PENTING 33. COMMITMENTS AND SIGNIFICANT AGREEMENTS

a. Perjanjian Distribusi