SHORT-TERM BANK LOANS Continued Entitas anak Lanjutan

Ekshibit E43 Exhibit E43 PT MARTINA BERTO Tbk DAN ENTITAS ANAK PT MARTINA BERTO Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR PADA 31 MARET 2017 FOR THE YEAR ENDED 31 MARCH 2017 Disajikan dalam Rupiah, kecuali dinyatakan lain Expressed in Rupiah, unless otherwise stated 11. UTANG USAHA Lanjutan

11. TRADE PAYABLES Continued

Rincian utang usaha berdasarkan jenis mata uang adalah sebagai berikut: Details of trade payables based on currencies are as follows: Setara dengan Rp Setara dengan Rp Equivalent to Rp Equivalent to Rp 31 Mar 2017 31 Mar 2017 31 Mar 2017 31 Mar 2017 31 Des 2016 31 Dec 2016 31 Des 2016 31 Dec 2016 R u p i a h 45.252.056.624 45.252.056.624 41.038.832.083 41.038.832.083 R u p i a h U S D - - - - U S D T o t a l 45.252.056.624 41.038.832.083 T o t a l 12. BEBAN MASIH HARUS DIBAYAR

12. ACCRUED EXPENSES 31 Mar 2017

31 Mar 2017 31 Des 2016 31 Dec 2016 Pihak ketiga Third parties I k l a n 13.259.764.721 17.289.258.180 Advertising Beban umum dan administrasi 7.594.098.701 2.857.626.069 General and administrative expenses Produksi 3.024.605.493 2.856.524.193 Production Lain-lain 344.614.822 7.887.504.049 O t h e r s Sub-total 24.223.083.737 30.890.912.491 Sub-total Pihak berelasi Related party Royalti Catatan 27 2.405.952.465 2.773.773.031 Royalties Note 27 T o t a l 26.629.036.202 33.664.685.522 T o t a l 13 . PERPAJAKAN

13. TAXATION

a. Utang Pajak

a. Taxes Payable 31 Mar 2017

31 Mar 2017 31 Des 2016 31 Dec 2016 Perusahaan The Company Pajak Penghasilan: Income Taxes: Pasal 21 587.350.970 549.799.095 Article 21 Pasal 23 267.500.148 248.901.290 Article 23 Pasal 29 374.654.675 36.029.851 Article 29 Pajak Pertambahan Nilai PPN 6.690.809.163 6.984.199.957 Value-Added Tax VAT Sub-total 7.385.314.660 7.818.930.193 Sub-total Entitas anak Subsidiaries Pajak Penghasilan: Income Taxes: Pasal 21 42.196.425 118.627.378 Article 21 Pasal 23 6.374.451 4.799.421 Article 23 Pasal 29 706.159.333 447.486.012 Article 29 Pajak Pertambahan Nilai PPN 201.472.309 2.469.289 Value-Added Tax VAT Sub-total 553.257.900 573.382.100 Sub-total T o t a l 7.938.572.560 8.392.312.293 T o t a l