TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK BERELASI lanjutanŽ

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2015 dan 2014 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2015 and 2014 Expressed in Rupiah, unless Otherwise Stated 82

33. PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan

33. RESTATEMENT OF

THE CONSOLIDATED FINANCIAL STATEMENTS continued 31 Desember 2014December 31, 2014 Disajikan Sebelumnya Disajikan As previously Penyesuaian kembali reported Adjustments As restated BEBAN PAJAK PENGHASILAN INCOME TAX EXPENSE Beban pajak tangguhan 1.315.397.909 122.980.400 1.438.378.309 Deferred tax expense PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME Pengukuran kembali liabilitas Remeasurement of employee imbalan kerja - 4.470.640.091 4.470.640.091 benefit liabilities Beban pajak terkait - 1.117.660.022 1.117.660.022 Related income tax 1 Januari 201431 Desember 2013 January 1, 2014December 31, 2013 Disajikan Sebelumnya Disajikan As previously Penyesuaian kembali reported Adjustments As restated LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS KONSOLIDASIAN: OF FINANCIAL POSITION: ASET TIDAK LANCAR NON-CURRENT ASSETS Aset pajak tangguhan - neto 2.748.834.578 3.918.872.277 6.667.706.855 Deferred tax assets - net LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES Liabilitas imbalan kerja 27.212.137.258 15.675.489.108 42.887.626.366 Employee benefits liability EKUITAS EQUITY Saldo laba - belum ditentukan Retained earnings - penggunaannya 264.757.137.487 11.741.414.108 253.015.723.379 unappropriated Kepentingan Non-pengendali 930.628.359 15.202.723 915.425.636 Non-controlling Interest

34. INFORMASI KEUANGAN

TERSENDIRI PERUSAHAAN

34. THE COMPANY’S SEPARATE FINANCIAL

STATEMENTS Informasi keuangan tersendiri Entitas Induk menyajikan informasi laporan posisi keuangan, laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas dan laporan arus kas, dimana penyertaan saham pada entitas anak dicatat dengan metode biaya. Separate financial information of the Parent Entity presents statements of financial position, statements of profit or loss and other comprehensive income, change in equity and cash flows, which the investment in subsidiaries are recorded using cost method. Informasi keuangan tersendiri Entitas Induk disajikan sebagai lampiran pada laporan keuangan konsolidasian ini. The separate financial information of the Parent Entity are presented as attachment to these consolidated financial statements.