Operating Revenues Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 101 -

30. Beban Operasi, Pemeliharaan dan Jasa Telekomunikasi

30. Operations, Maintenance and

Telecommunication Services 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Sewa ruang untuk stasiun Rental of spaces for base station pengendali dan infrastruktur and telecommunication telekomunikasi 538.173.321.747 475.543.368.323 infrastructure Beban penggunaan frekuensi Frequency usage charges Catatan 44a 312.930.127.727 279.663.987.005 Note 44a Beban interkoneksi dan beban Interconection charges and langsung lainnya 266.321.605.297 154.258.925.561 others direct cost Listrik dan generator 135.060.616.029 73.566.761.406 Electricity and generator Perbaikan dan pemeliharaan 14.628.412.701 5.249.942.284 Repairs and maintenance Lain-lain 11.279.626.822 3.835.390.259 Others Jumlah 1.278.393.710.323 992.118.374.838 Total 31. Beban Penyusutan dan Amortisasi 31. Depreciation and Amortization Expenses 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Penyusutan aset tetap Depreciation of property Catatan 11 878.622.010.289 620.275.940.439 and equipment Note 11 Amortisasi aset tak berwujud Amortization of intangible assets Catatan 12 139.994.783.343 168.236.631.142 Note 12 Jumlah 1.018.616.793.632 788.512.571.581 Total 32. Beban Penjualan dan Pemasaran 32. Sales and Marketing Expenses 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Iklan dan promosi 202.709.541.480 168.128.529.174 Advertising and promotion Kartu dan biaya voucher 76.884.538.460 76.147.263.287 Card and voucher costs Lain-lain masing-masing Others di bawah Rp 1 miliar 8.370.404.475 8.897.354.401 each below Rp 1 billion Jumlah 287.964.484.415 253.173.146.862 Total PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 102 -

33. Beban Karyawan

33. Personnel Expenses

30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Gaji dan tunjangan karyawan 166.243.643.216 133.216.562.909 Salaries and allowance Tenaga alih daya 96.809.344.681 61.741.088.328 Outsourcing of employees Imbalan kerja Catatan 36 19.249.268.002 18.220.578.746 Post-employment benefits Note 36 Perekrutan, pelatihan dan Recruitment, training and pengembangan 2.783.614.558 2.105.904.004 development Lain-lain - 395.132.136 Others Jumlah 285.085.870.457 215.679.266.123 Total 34. Beban Umum dan Administrasi 34. General and Administrative Expenses 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Sewa 15.167.325.371 12.072.914.836 Rental Perjalanan dinas 8.280.923.040 7.199.129.611 Travel expenses Jasa profesional 4.541.615.802 1.699.036.429 Professional fees Beban kantor 4.429.809.863 3.577.404.946 Office expenses Listrik, air dan telepon 4.223.508.577 3.200.151.241 Electricity, water and telephone Perbaikan dan pemeliharaan 3.162.792.100 1.916.340.040 Repairs and maintenance Beban perijinan 2.365.433.442 5.259.887.619 Permit and licenses Penyisihan piutang ragu-ragu Provision for doubtful accounts Catatan 6 2.019.295.754 3.005.754.655 Note 6 Asuransi 1.494.831.430 1.799.175.930 Insurance Lain-lain 11.238.495.840 5.422.698.432 Others Jumlah 56.924.031.219 45.152.493.739 Total 35. Beban Bunga dan Keuangan Lainnya 35. Interest and Other Financial Charges 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Beban bunga Interest on: Utang sewa pembiayaan 152.853.305.045 154.016.605.035 Lease liabil ities Utang obli gasi 53.906.459.703 53.948.339.951 Bonds payable Global Notes Catatan 23 56.199.800.315 43.898.661.903 Global Notes Note 23 Utang pinj aman Catatan 22 21.941.925.043 13.437.471.855 Loans payable Note 22 Pinjaman jangka pendek Catatan 16 1.567.489.573 - Short-term loans Note 16 Beban keuangan lainnya: Other financial charges: Lain-lain masing-masing Others each below di bawah Rp 1 miliar 860.594.618 144.652.500 Rp 1 billion Jumlah 287.329.574.297 265.445.731.244 Total