LIABILITAS JANGKA PENDEK LAINNYA OTHER CURRENT LIABILITIES BEBAN AKRUAL ACCRUED EXPENSES UTANG PEMBIAYAAN KONSUMEN CONSUMER FINANCING PAYABLE

PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 93 19. LIABILITAS JANGKA PENDEK LAINNYA 19. OTHER CURRENT LIABILITIES 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Pihak ketiga Third parties Rupiah 50.277.482.193 19.754.999.349 Rupiah Akun ini pada umumnya merupakan liabilitas kepada para penyedia tenaga kerja kontrak. This account mainly represent payables to providers of contract employees. 20. PERPAJAKAN 20. TAXATION a. Pajak dibayar dimuka: a. Prepaid Taxes: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Pajak Pertambahan Nilai 149.072.898.657 103.788.020.732 Value Added Tax Pajak dibayar dimuka Overseas Subsidiary’s Entitas anak di luar negeri - 3.350.761.951 prepaid tax Total pajak dibayar di muka 149.072.898.657 107.138.782.683 Total prepaid taxes b. Taksiran tagihan pajak penghasilan: b. Estimated claims for tax refund: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Perusahaan Company Tahun 2014 76.475.499.804 - Year 2014 Entitas Anak Subsidiaries Tahun 2014 11.973.476.306 - Year 2014 Tahun 2013 1.568.651.000 1.568.651.000 Year 2013 Total taksiran tagihan pajak penghasilan 90.017.627.110 1.568.651.000 Total estimated claims for tax refund c. Utang pajak: c. Taxes payables: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Pajak penghasilan: Income taxes: Pasal 21 1.019.295.983 1.894.875.753 Article 21 Pasal 23 dan Pasal 42 1.501.728.124 3.226.728.570 Article 23 and Article 42 Pasal 2529 14.774.261.453 31.608.423.840 Article 2529 Pajak Pertambahan Nilai 17.671.649.643 66.614.201.392 Value Added Tax Utang pajak penghasilan Overseas Subsidiary’s income Entitas anak di luar negeri 3.820.147.460 2.828.290.975 tax payable Goods and service tax - 81.179.837 Goods and service tax Total utang pajak 38.787.082.663 106.253.700.367 Total taxes payable PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 94 20. PERPAJAKAN lanjutan 20. TAXATION continued d. Pajak penghasilan badan: d. Corporate income taxes: Rekonsiliasi antara laba sebelum pajak penghasilan, sebagaimana tercantum pada laporan laba rugi komprehensif konsolidasian, dengan penghasilan kena pajak adalah sebagai berikut: Reconciliation between income before income tax, as shown in the consolidated statements of comprehensive income, and taxable income is as follows: 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Laba sebelum beban pajak Income before corporate income penghasilan badan menurut tax expense per consolidated laporan laba rugi statements of comprehensive komprehensif konsolidasi 322.103.485.914 538.283.917.139 income Laba Entitas Anak sebelum Subsidiary’s income before beban pajak penghasilan 48.523.406 187.747.467.245 income tax expenses Laba Perusahaan sebelum beban pajak penghasilan 322.152.009.320 350.536.449.894 Income before income tax expenses Beda temporer Temporary differences Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 3.318.266.409 4.565.371.685 benefits Biaya yang masih harus dibayar 338.762.876 3.765.049.200 Accrued expenses Penyusutan aset tetap 549.750.687 332.450.891 Depreciation of fixed assets Cadangan penurunan nilai Allowance for impairment of piutang 4.287.821.989 - receivables Cadangan penurunan Provision for decline in value nilai persediaan 725.798.490 - of inventories Unrealized gain atas derivatif 17.840.637.878 - Unrealized gain on derivative Laba rugi atas penjualan aset tetap - 58.506.110 Gain loss on sale of fixed assets Lain-lain 469.427.405 - Others Beda tetap Permanent differences Dividen Entitas Anak di Luar Negeri 9.999.995.634 - Dividend from a foreign Subsidiary Jamuan dan sumbangan 8.234.664.038 2.624.286.627 Representation and donation Penyusutan aset tetap - 118.529.811 Depreciation of fixed assets Beban yang tidak dapat dikurangkan 2.397.231.547 1.692.333.974 Non-deductible expenses Pendapatan yang dikenakan pajak penghasilan final Income subject to final tax Bunga 563.628.091 816.463.542 Interest Penghasilan kena pajak Taxable income attributable Perusahaan 361.175.094.204 362.876.514.650 to the Company Rincian beban pajak penghasilan adalah sebagai berikut: The details of the income tax expense are as follows: 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Penghasilan kena pajak Taxable income Perusahaan 361.175.094.204 362.876.514.650 Company Entitas Anak 172.937.155.325 252.670.482.114 Subsidiaries Beban pajak penghasilan Income tax expense Perusahaan 90.293.773.500 90.719.128.500 Company Entitas anak 43.519.942.197 62.390.144.068 Subsidiaries Total beban pajak penghasilan badan - periode berjalan 133.813.715.697 153.109.272.568 Total income tax expense - current PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 95 20. PERPAJAKAN lanjutan 20. TAXATION continued d. Pajak penghasilan badan lanjutan: d. Corporate income taxes continued: Rekonsiliasi antara beban pajak penghasilan yang dihitung dengan menggunakan tarif pajak yang berlaku dari laba sebelum pajak penghasilan, dengan beban pajak penghasilan seperti yang disajikan dalam laporan laba rugi komprehensif konsolidasian untuk periode sembilan bulan yang berakhir pada tanggal 30 September 2014 dan 2013 adalah sebagai berikut: The reconciliation between income tax expense which is computed using the applicable tax rate from income before income tax, with income tax expense as presented in the consolidated statements of comprehensive income for the nine-month periods ended September 30, 2014 and 2013 are as follows: 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Laba sebelum beban pajak penghasilan menurut Income before income tax expenses laporan laba rugi per consolidated statements of komprehensif konsolidasian 322.103.485.914 538.283.917.139 comprehensive income Beban pajak penghasilan Income tax expenses using applicable dengan tarif pajak berlaku 80.525.871.479 134.570.979.285 tax rate Rugi fiskal entitas anak - Subsidiary tax loss Dividen dari entitas anak luar negeri 2.499.998.909 - Dividend from foreign subsidiary Pendapatan yang telah dikenakan pajak final 246.573.123 263.889.732 Income already subject to final tax Beda pajak untuk entitas anak luar negeri 285.653.489 777.476.150 Fiscal differences for foreign subsidiary Beda tetap 3.195.439.661 8.458.356.910 Permanent differences Lain-lain 30.339.737.614 7.885.051.132 Others Beban pajak penghasilan Income tax expenses sesuai dengan laporan per consolidated statements laba rugi konsolidasi 116.600.128.029 149.873.021.445 of comprehensive income e. Pajak Tangguhan: e. Deferred Tax: 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Manfaat beban pajak Income tax benefit penghasilan - tangguhan expense - deferred Perusahaan Company Penyisihan pembalikan Provision reversal for penurunan nilai piutang 1.071.955.497 - impairment of receivables Penyisihan pembalikan Provision reversal for decline penurunan nilai persediaan 181.449.623 - in value of inventories Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 829.566.602 1.177.127.789 benefits Biaya akrual 84.690.719 941.262.300 Accrued expenses Penyusutan aset tetap 137.437.673 61.954.382 Depreciation of fixed assets Laba derivatif yang belum direalisasi 4.460.159.470 - Unrealized gain on derivative Lain-lain 117.356.849 - Others Sub-total 4.738.705.439 2.180.344.471 Sub-total PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 96 20. PERPAJAKAN lanjutan 20. TAXATION continued e. Pajak Tangguhan lanjutan: e. Deferred Tax continued: 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Entitas Anak Subsidiaries Cadangan penurunan Allowance for impairment nilai piutang 7.698.362.678 320.888.897 of receivable Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 1.527.980.677 356.578.271 benefits Penyusutan aset tetap 6.995.302 - Depreciation of fixed assets Cadangan penurunan Provision for decline in value nilai persediaan 3.006.912.405 378.439.484 of inventories Biaya akrual 88.720.199 - Accrued expenses Lain-lain 159.901.572 - Others Sub-total 12.474.882.229 1.055.906.652 Sub-total Manfaat pajak tangguhan 17.213.587.668 3.236.251.123 Income tax benefit Aset dan liabilitas pajak tangguhan terdiri dari: Deferred tax assets and liabilities consist of: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Aset Pajak Tangguhan Deferred Tax Assets Perusahaan Company Penyisihan atas penurunan Allowance for impairment of nilai piutang usaha 7.588.928.733 8.660.884.230 trade receivables Unrealized loss dari derivatif 13.006.316.474 8.546.157.004 Unrealized loss from derivative Liabilitas imbalan kerja 7.711.529.315 6.881.962.713 Employee benefits liability Penyisihan atas penurunan Allowance for decline in value nilai persediaan 1.529.628.307 1.348.178.684 of inventories Beban akrual 414.011.486 371.865.493 Accrued expenses Aset tetap 2.644.854.920 2.782.292.593 Fixed assets Selisih kurs karena penjabaran Difference in foreign currency laporan keuangan 4.935.446.152 4.218.489.813 translation of financial statement Lain-lain 159.901.572 - Others Aset Pajak Tangguhan, Neto 22.830.014.815 18.808.265.718 Deferred Tax Assets, Net Entitas anak Subsidiaries Penyisihan atas penurunan Allowance for decline in value nilai persediaan 8.347.482.288 5.340.569.883 of inventories Penyisihan atas penurunan Allowance for impairment of nilai piutang 11.129.416.578 6.889.748.648 receivables Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 3.813.169.927 2.285.189.250 benefits Aset tetap 98.671.622 105.666.924 Fixed assets Beban akrual 88.720.199 - Accrued expenses Lain-lain 222.642.556 62.740.984 Others Aset Pajak Tangguhan, Neto 23.700.103.170 14.683.915.689 Deferred Tax Assets, Net Total Aset Pajak Tangguhan, Neto 46.530.117.985 33.492.181.407 Total Deferred Tax Assets, Net Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan kembali melalui penghasilan kena pajak di masa yang akan datang. Management believes that the deferred tax assets can be fully recovered through future taxable income. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 97 21. BEBAN AKRUAL 21. ACCRUED EXPENSES Beban akrual terdiri dari: Accrued expenses consist of: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Utang bunga Obligasi Wajib Interest payable on Mandatory Konversi 53.696.570.433 35.464.921.733 Convertible Bonds Utang bunga obligasi 51.984.679.921 7.996.004.965 Interest payable on obligation Sewa 1.515.094.206 267.957.333 Rent Bunga utang bank 897.271.270 10.252.730.951 Interest on bank loan Biaya profesional 315.000.000 1.908.007.088 Profesional fee Lain-lain masing-masing bawah Rp100 juta 12.813.979.533 9.374.241.147 Others below Rp100 million each Total 121.222.595.363 65.263.863.217 Total Dikurangi bagian jangka panjang Net of long term portion Utang bunga Obligasi Wajib Interest payable on Mandatory Konversi Catatan 15 53.696.570.433 35.464.921.733 Convetible Bonds Note 15 Total 53.696.570.433 35.464.921.733 Total Bagian lancar 67.526.024.930 29.798.941.484 Current portion 22. UTANG PEMBIAYAAN KONSUMEN 22. CONSUMER FINANCING PAYABLE Berdasarkan Perjanjian Kredit tanggal 7 September 2012, Perusahaan memperoleh fasilitas kredit dari PT BCA Finance, pihak ketiga, senilai Rp1.025.500.000 untuk jangka waktu 24 dua puluh empat bulan dengan suku bunga efektif tahunan sebesar 7,95. Fasilitas kredit tersebut dijaminkan dengan kendaraan Perusahaan senilai Rp1.465.200.000. Perusahaan diharuskan untuk mengasuransikan kendaraan yang dijaminkan tersebut selama periode pinjaman . In accordance with the Credit Agreement dated September 7, 2012 with PT BCA Finance, a third party, the Company obtained a loan facility amounting to Rp1,025,500,000 for 24 twenty four months with effective annual interest rate of 7.95. This loan is secured by the Company’s vehicle with carrying amount of Rp1,465,200,000. The Company is required to insure the related vehicle over the term of the loan. Berdasarkan Perjanjian Kredit tanggal 24 Agustus 2012, Perusahaan memperoleh fasilitas kredit dari PT BCA Finance, pihak ketiga, senilai Rp76.560.000 untuk jangka waktu 36 tiga puluh enam bulan dengan suku bunga efektif tahunan sebesar 8,95. Fasilitas kredit tersebut dijaminkan dengan kendaraan Perusahaan senilai Rp88.681.364. Perusahaan diharuskan untuk mengasuransikan kendaraan yang dijaminkan tersebut selama periode pinjaman. In accordance with the Credit Agreement dated August 24, 2012 with PT BCA Finance, a third party, the Company obtained a loan facility amounting to Rp76,560,000 for 36 thirty six months with effective annual interest rate of 8.95. This loan is secured by the Company’s vehicle with carrying amount of Rp88,681,364. The Company is required to insure the related vehicle over the term of the loan. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 98 22. UTANG PEMBIAYAAN KONSUMEN lanjutan 22. CONSUMER FINANCING PAYABLE continued