Operations, Maintenance Events After the Reporting Period

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Triwulan yang Berakhir 31 Maret 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Quarter Periods Ended March 31, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 97 - 31. Beban Penyusutan dan Amortisasi 31. Depreciation and Amortization Expenses 31 Maret 2015 31 Maret 2014 March 31, 2015 March 31, 2014 Penyusutan aset tetap Depreciation of property Catatan 10 240.062.379.589 226.033.249.611 and equipment Note 10 Amortisasi aset tak berwujud Amortization of intangible assets Catatan 11 86.329.079.057 56.017.519.661 Note 11 Jumlah 326.391.458.646 282.050.769.272 Total 32. Beban Karyawan 32. Personnel Expenses 31 Maret 2015 31 Maret 2014 March 31, 2015 March 31, 2014 Gaji dan tunjangan karyawan 68.525.891.768 58.395.398.702 Salaries and allowance Tenaga alih daya 31.551.271.158 32.123.508.323 Outsourcing of employees Imbalan kerja 5.687.019.750 5.186.943.500 Post-employment benefits Lai n-lain masing-masing Others dibawah Rp 1 miliar 1.256.993.421 1.073.699.814 each below Rp 1 billion Jumlah 107.021.176.097 96.779.550.339 Total 33. Beban Penjualan dan Pemasaran 33. Sales and Marketing Expenses 31 Maret 2015 31 Maret 2014 March 31, 2015 March 31, 2014 Iklan dan promosi 48.542.304.920 94.200.123.910 Advertising and promotion Kartu dan biaya voucher 17.648.497.859 26.889.527.365 Card and voucher costs Lai n-lain masing-masing Others di bawah Rp 1 miliar 5.106.063.705 3.867.024.040 each below Rp 1 billion Jumlah 71.296.866.484 124.956.675.315 Total 34. Beban Umum dan Administrasi 34. General and Administrative Expenses 31 Maret 2015 31 Maret 2014 March 31, 2015 March 31, 2014 Sewa 5.268.671.440 4.431.541.231 Rental Perjalanan dinas 4.245.301.684 3.458.029.827 Travel expenses Listrik, air dan telepon 2.033.935.109 1.831.136.304 Electricity, water and telephone Cadangan kerugian penurunan Allowance for receivable impairment nilai piutang Catatan 5 1.897.973.064 - Note 5 Perbaikan dan pemeliharaan 1.564.992.178 1.201.717.352 Repairs and maintenance Jasa profesional 1.264.554.223 9.521.072.529 Professional fees Beban kantor 1.242.238.111 649.267.717 Office expenses Beban perijinan 1.147.859.951 336.156.841 Permit and licenses Asuransi 678.293.919 692.358.328 Insurance Lain-lain masing-masing di bawah Rp 1 miliar 9.091.825.653 5.216.806.720 Others each below Rp 1 billion Jumlah 28.435.645.332 27.338.086.849 Total PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Triwulan yang Berakhir 31 Maret 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Quarter Periods Ended March 31, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 98 - 35. Beban Bunga dan Keuangan Lainnya 35. Interest and Other Financial Charges 31 Maret 2015 31 Maret 2014 March 31, 2015 March 31, 2014 Beban bunga Interest on: Utang sewa pembiayaan 45.702.445.513 49.337.395.562 Lease liabilities Utang obli gasi 36.882.747.921 43.218.851.272 Bonds payable Utang pinj aman 6.232.679.407 4.823.177.443 Loans payable Pinjaman jangka pendek 5.322.506.414 4.266.103.783 Short-term loans Lain-lain masing-masing Others each below di bawah Rp 1 miliar 8.211.855.195 299.872.440 Rp 1 billion Jumlah 102.352.234.450 101.945.400.500 Total 36. Imbalan Pasca Kerja 36. Post-Employment Benefits Besarnya imbalan pasca kerja dihitung berdasarkan Undang-undang No. 13 Tahun 2003. Tidak terdapat pendanaan khusus yang disisihkan oleh Perusahaan sehubungan dengan imbalan pasca kerja tersebut. The amount of post-employment benefits is determined based on the outstanding regulation Law No. 13 Year 2003. No funding of the benefits has been made to date. Laporan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang Grup, dilakukan oleh PT Milliman Indonesia, aktuaris independen pada tanggal 20 Januari 2015. The latest actuarial valuation report on the long term employee benefits liability was from PT Milliman Indonesia, an independent actuary, dated January 20, 2015. Rekonsiliasi dari nilai kini cadangan imbalan pasca kerja yang tidak didanai dan cadangan imbalan kerja jangka panjang dalam laporan posisi keuangan konsolidasian adalah sebagai berikut: A reconciliation of the present value of unfunded employee benefits liability to the amount of long- term employee benefits liability presented in the consolidated statements of financial position follows: 31 Maret 2015 31 Desember 2014 31 Desember 2013 31 Desember 2012 31 Desember 2011 March 31, 2015 December 31, 2014 December 31, 2013 December 31, 2012 December 31, 2011 Nilai kini liabilitas imbalan kerja Present value of unfunded jangka panjang yang tidak didanai 113.278.370.750 107.591.351.000 88.432.538.000 114.376.190.000 99.882.138.000 employee benefits liability Mutasi liabilitas imbalan jangka panjang adalah sebagai berikut: Movement of long-term employee benefits liability is as follows: 31 Maret 2015 31 Desember 2014 March 3 1, 2015 December 31, 2014 Saldo awal tahun 107.591.352.000 88.432.539.000 Beginning of the year Beban selama tahun berj alan 5.687.018.750 20.979.291.000 Provision for the year Beban diakui di pendapatan Cost recognized in other komprehensif lain - 721.101.000 comprehe nsive income Pembayaran selama tahun berjalan - 1.099.378.000 Payments made during the year Saldo akhir tahun 113.278.370.750 107.591.351.000 End of year