COST OF GOODS SOLD

PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 552 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 31 DESEMBER 2015 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 31 DECEMBER 2015 FOR THE SIX MONTHS PERIOD ENDED 30 JUNE 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated

22. INFORMASI MENGENAI PIHAK BERELASI

lanjutan 22. RELATED PARTY INFORMATION continued a. Sifat transaksi dan hubungan lanjutan a. Nature of transactions and relationship continued Pihak berelasiRelated parties Sifat transaksiNature of transaction Entitas sepengendalientities under common control - British American Tobacco Investments Limited Transaksi technical and advisory Transaction of operational technical fee and consultant fee. - British American Tobacco Australia Limited Internal recharges - British American Tobacco Philippines Limited Penjualan rokokSales of cigarettes, Internal Recharges, - British American Tobacco Korea Manufacturing Ltd. Internal recharges, Pembelian tembakau dan bahan baku Purchase of tobacco and raw material, Penjualan tembakau dan bahan baku Selling of tobacco and raw material - British American Tobacco Western Europe Pembelian tembakau dan bahan bakuPurchase of tobacco Commercial Trading, Ltd Internal recharges - Weston Investment Company Limited Internal recharges - British American Tobacco Nederland BV Internal recharges - CTBAT International Co.Ltd Internal recharges - British American Tobacco Taiwan Logistics Limited Internal recharges, penjualan rokoksales of cigarettes - British American Tobacco Turkiye Internal recharges - Pakistan Tobacco Co Ltd Internal recharges - British American Tobacco GSD KL Sdn Bhd Internal recharges - British American Tobacco Belgium S.AN.V Internal recharges - Ceylon Tobacco Company Ltd Internal recharges - British American Tobacco Bangladesh Internal recharges - British American Tobacco Mark Ltd Internal recharges - Souza Cruz S.A Internal recharges - Vina – BAT Joint Venture Co.Ltd Internal recharges Personil manajemen kunci Key management personnel - Dewan KomisarisBoard of Commissioners RemunerasiRemuneration - DireksiBoard of Directors RemunerasiRemuneration Internal recharges dari Grup BAT sebagian besar terdiri dari tagihan untuk beban korporat, seperti biaya penelitian dan pengembangan, biaya audit internal, biaya terkait IT, tagihan atas pembayaran berbasis saham, dan lain-lain. Internal recharges from BAT Group mostly represent billing for corporate charges, such as research and development expense, internal audit fees, IT-related expense, recharge for share-based payments, etc.

b. Saldo signifikan dengan pihak berelasi

b. Significant balances with related parties

30 Juni 31 Desember June 2016 December 2015 Akrual : Accruals : Royalti Royalty British American Tobacco British American Tobacco Holdings Limited 166,977 94,638 Holdings Limited Pemeliharaan Information sistem informasi system maintenance British American Tobacco British American Tobacco Shared Services GSD Shared Services GSD UK Limited 19,776 22,174 UK Limited PT BENTOEL INTERNASIONAL INVESTAMA Tbk DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 553 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2016 DAN 31 DESEMBER 2015 SERTA UNTUK PERIODE ENAM BULAN YANG BERAKHIR 30 JUNI 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2016 AND 31 DECEMBER 2015 FOR THE SIX MONTHS PERIOD ENDED 30 JUNE 2016 AND 2015 Expressed in millions of Rupiah, unless otherwise stated

22. INFORMASI MENGENAI PIHAK BERELASI

lanjutan

22. RELATED PARTY INFORMATION continued b.

Saldo signifikan dengan pihak berelasi lanjutan

b. Significant balances with related parties

continued 30 Juni 31 Desember June 2016 December 2015 Technical and Jasa technical and advisory advisory services British American Tobacco British American Tobacco Investments Limited - 20,451 Investments Limited Internal recharges Internal recharges British American Tobacco British American Tobacco Aspac Service Centre 10,875 9,800 Aspac Service Centre British American Tobacco British American Tobacco Holdings Limited 9,287 4,046 Holdings Limited British American Tobacco British American Tobacco AIT Ltd 8,356 - AIT Ltd British American Tobacco British American Tobacco Singapore Private, Ltd 6,730 612 Singapore Private, Ltd. Weston Investment Weston investment Company Limited 5,088 8,288 Company Limited British American Tobacco British American Tobacco Aspac Region Limited 2,960 718 Aspac Region Limited British American Tobacco British American Tobacco Australia Limited 2,158 497 Australia Limited British American Tobacco British American Tobacco Malaysia Berhad 1,898 523 Malaysia Berhad British American Tobacco British American Tobacco Turkiye 1,425 631 Turkiye Lain-lain masing-masing di Others each di bawah Rp 1.000 1,960 1,846 below Rp 1,000 50,737 26,961 Akrual bunga pinjaman Accrued interest – jangka panjang long term loan Rothman Far East B.V. - 421,835 Rothman Far East B.V. 237,490 586,059 Persentase terhadap As a percentage of jumlah liabilitas 5.64 3.71 total liabilities Liabilitas pembayaran Shared-base payment berbasis saham liabilities British American Tobacco British American Tobacco Holdings Limited 35,696 - Holdings Limited. Persentase terhadap As a percentage of jumlah liabilitas 0.85 - total liabilities Pinjaman jangka panjang Long-term loan Rothman Far East B.V. - 12,000,000 Rothman Far East B.V. - 12,000,000 Persentase terhadap As a percentage of jumlah liabilitas - 75.87 total liabilities