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PT FIRST MEDIA Tbk DAN ENTITAS ANAK PT FIRST MEDIA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2015 dan For the Years Ended December 31, 2015 and 2014 dan 1 Januari 2014 2014 and January 1, 2014 dalam Jutaan Rupiah dan In Million Rupiah and Ribuan Mata Uang Asing, kecuali Thousand Foreign Currencies except data sahamunit data shares per unit March 24, 2016 82 Pendapatan lain-lain terutama terdiri dari penjualan perangkat komunikasi, peralatan, biaya pemasangan dan jasa terkait lainnya. Other revenues consist mainly of income from the sale of communication devices, equipment, joining fee and other related services. Rincian pendapatan berdasarkan hubungan pelanggan adalah sebagai berikut: The details of revenue based on relationship of subscribers are as follows: 2015 2014 Pih ak Ber elasi Cat at an 31 7,783 8,209 Related Parties Note 31 Pih ak Ket iga 1,055,197 2,016,764 Third Parties Jumlah 1,062,980 2,024,973 Total 28. Beban Layanan 28. Cost of Services 2015 2014 Sew a Men ar a BTS 537,982 18,527 BTS Tower Rental Per izin an 312,657 145,026 Permits and Licenses Biaya Per o leh an Pelan g g an 159,466 -- Customer Aquisition Cost Per an g kat Ko m u n ikasi 156,361 -- Communication Devices Beb an Bandwidth d an Beb an Ter kait Bandwidth Fees and Other Jasa In t er n et Lain n ya 69,621 120,799 Internet Access Bio sko p 64,415 9,790 Cinema Televisi Kab el Dist r ib u si Cable Television Programming Pr o g r am d an Jasa Tekn is -- 211,436 Distribution and Technical Services Lain -lain Masin g -m asin g d ib aw ah Rp 1.000 120,999 86,338 Others Each Below Rp1,000 Jumlah 1,421,501 591,916 Total 29. Beban Penjualan 29. Selling Expenses Beban Penjualan 2015 2014 Selling Expenses Gaji d an Kesejah t er aan Kar yaw an 53,778 72,693 Salaries and Employee Benefits Ko m isi 77,631 21,704 Commissions Pr o m o si 34,043 28,310 Promotion Sew a 4,022 4,890 Rent Per jalan an d an Ako m o d asi 761 2,052 Travelling and Accommodation List r ik, Air d an Telep o n 1,776 1,465 Electricity, Water and Telephone Lain -lain Masin g -m asin g d ib aw ah Rp 1.000 1,925 2,584 Others Each Below Rp1,000 Jumlah 173,936 133,698 Total 30. Beban Umum dan Administrasi 30. General and Administrative Expense 2015 2014 Gaji d an Kesejah t er aan Kar yaw an 270,067 218,405 Salaries and Employee Benefits Ho n o r ar iu m Ten ag a Ah li 63,872 108,064 Professional Fees Sew a 26,230 14,120 Rent List r ik, Air d an Telep o n 19,822 31,452 Electricity, Water and Telephone Per jalan an d an Ako m o d asi 10,848 8,381 Traveling and Accomodation Per b aikan d an Pem elih ar aan 4,686 7,728 Repairs and Maintenance Per izin an 5,144 24,075 Permits and Licenses Beb an Pen u r u n an Nilai Piu t an g Usah a 3,569 34,496 Impairment of Trade Receivables Lain -lain Masin g -m asin g d ib aw ah Rp 1.000 96,635 47,643 Others Each Below Rp1,000 Jumlah 500,873 494,364 Total PT FIRST MEDIA Tbk DAN ENTITAS ANAK PT FIRST MEDIA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2015 dan For the Years Ended December 31, 2015 and 2014 dan 1 Januari 2014 2014 and January 1, 2014 dalam Jutaan Rupiah dan In Million Rupiah and Ribuan Mata Uang Asing, kecuali Thousand Foreign Currencies except data sahamunit data shares per unit March 24, 2016 83 31. Transaksi dan Saldo dengan Pihak

31. Transactions and Balances with Berelasi

Related Parties Perusahaan dan Entitas Anakdalam kegiatan usaha normal, melakukan transaksi dengan pihak-pihak berelasi. In its normal activities, the Company and Subsidiaries has transactions with related parties. Entitas Anak Subsidiaries Perincian Entitas Anak Perusahaan diungkapkan dalam Catatan 1.c. The details of Subsidiaries have been disclosed in Note 1.c. Investasi pada Entitas Asosiasi Investments in Associates Perincian investasi pada entitas asosiasi diungkapkan dalam Catatan 8. The details of investment in associates have been disclosed in Note 8. Kompensasi Manajemen Kunci Key Management Compensation Personil manajemen kunci Perusahaan adalah Dewan Komisaris dan Direksi yang dirinci pada Catatan 1.d. Gaji dan imbalan jangka pendek lainnya yang dibayar atau terutang pada manajemen kunci adalah sebagai berikut: Key management personel of the Company are Board of Comissioner and Director specified on note 1.d. Salary and other short-term benefit expense or payable to key management are as follow: 2015 2014 Dir eksi 35,391 65,437 Directors Dew an Ko m isar is 1,428 3,235 Board of Commissioners Jumlah 36,819 68,672 Total Transaksi Pihak Berelasi Transactions with Related Parties Rincian akun pihak berelasi adalah sebagai berikut: The details of the accounts and transactions with related parties are as follows: 31 DesDec 31, 31 DesDec 31, 31 DesDec 31, 31 DesDec 31, 2015 2014 2015 2014 Bank Catatan 3 Cash in Bank Note 3 PT Ban k Nat io n aln o b u Tb k 30,650 30,536 0.224 0.236 PT Bank Nationalnobu Tbk Piutang Usaha Catatan 4 Trade Receivables Note 4 PT Lin k Net Tb k 581 11,819 0.000 0.001 PT Link Net Tbk PT Ko r an Med ia In vest o r In d o n esia 1,216 1,216 0.009 0.009 PT Koran Media Investor Indonesia Lain -lain 10,372 5,940 0.076 0.046 Others Jumlah 12,169 18,975 0.085 0.056 Total Uang Muka Catatan 11 Advances Note 11 PT Mu lt ip o lar Tech n o lo g y Tb k 436 5,790 0.003 0.045 PT Multipolar Technology Tbk PT Mu lt ip o lar Tb k 105 105 0.001 0.001 PT Multipolar Tbk Jumlah 541 5,895 0.004 0.046 Total Biaya Dibayar di Muka Jangka Panjang Long-Term Prepayment PT Lin k Net Tb k 38,642 50,533 0.282 0.390 PT Link Net Tbk Piutang Pihak Berelasi Non-Trade Receivables from Non-Usaha Related Parties Acr o ssAsia Lt d d an at au Af iliasi 645,253 581,874 4.706 4.489 AcrossAsia Ltd andor Affiliate PT Asian et Mu lt im ed ia 1,786 1,786 0.013 0.014 PT Asianet Multimedia PT Lin k Net Tb k -- 1,184 -- 0.009 PT Link Net Tbk Lain -lain 37 37 0.000 0.000 Others Ju m lah 647,076 584,881 4.719 4.512 Total Pen yisih an Pen u r u n an Nilai Piu t an g 250 250 0.002 0.002 Provision for Impairment Receivables Bersih 646,826 584,631 4.717 4.510 Net Jumlah Persentase Terhadap Jumlah Percentage of Total Respective AssetsLiabilities Total AsetLiabilitas PT FIRST MEDIA Tbk DAN ENTITAS ANAK PT FIRST MEDIA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2015 dan For the Years Ended December 31, 2015 and 2014 dan 1 Januari 2014 2014 and January 1, 2014 dalam Jutaan Rupiah dan In Million Rupiah and Ribuan Mata Uang Asing, kecuali Thousand Foreign Currencies except data sahamunit data shares per unit March 24, 2016 84 31 DesDec 31, 31 DesDec 31, 31 DesDec 31, 31 DesDec 31, 2015 2014 2015 2014 Percentage of Total Respective AssetsLiabilities RevenueExpenses Jumlah Persentase Terhadap Jumlah Total AsetLiabilitas PendapatanBeban yang Bersangkutan Investasi pada Entitas Asosiasi Catatan 8 Investment in Associates Note 8 PT Lin k Net Tb k 6,413,200 6,196,912 46.771 47.807 PT Linknet Tbk PT Bin a Mah asisw a In d o n esia 3,505 2,684 0.026 0.021 PT Bina Mahasiswa Indonesia PT Lyn x Mit r a Asia 1,290 1,143 0.009 0.009 PT Lynx Mitra Asia Jumlah 6,417,995 6,200,739 46.806 47.837 Total Utang Usaha Catatan 18 Trade Payables Note 18 PT Mu lt ip o lar Tech n o lo g y Tb k 56,098 246,142 1.069 6.888 PT Multipolar Technology Tbk PT Lin k Net Tb k 30,632 19,956 0.584 0.558 PT Link Net Tbk PT Mu lt ip o lar Tb k 350 318 0.007 0.009 PT Multipolar Tbk Lain -lain 10,168 11,394 0.194 0.319 Others Jumlah 97,248 277,810 1.854 7.774 Total Beban Akrual Accrued Expenses PT Lin k Net Tb k 4,977 -- 0.095 -- PT Link Net Tbk Utang Sewa Pembiayaan Catatan 20 Obligation Under Finance Lease Note 20 PT Cip t ad an a Mu lt if in an ce 101,885 197,499 1.942 5.527 PT Ciptadana Multifinance Liabilitas Keuangan Jangka Other Short-Term Pendek Lainnya - Utang Anjak Piutang Financial Liabilities - Factoring Payable PT Cip t ad an a Mu lt if in an ce 50,000 10,494 0.953 0.294 PT Ciptadana Multifinance Liabilitas Keuangan Jangka Other Long-Term Panjang Lainnya - Utang Anjak Piutang Financial Liabilities - Factoring Payable PT Cip t ad an a Mu lt if in an ce 5,583 6,460 0.106 0.181 PT Ciptadana Multifinance Pada tanggal 30 Juni 2011 Perusahaan telah menandatangani Facility Agreement dengan AcrossAsia Limited AAL, pemegang saham Perusahaan, untuk pemberian fasilitas sebesar maksimum USD44.000 kepada AAL danatau afiliasi dengan tingkat bunga sebesar LIBOR +4,75 per tahun. On June 30, 2011, the Company signed the Facility Agreement with AcrossAsia Limited AAL, shareholder of the Company, for a maximum of USD44,000 facility to AAL andor affiliate with LIBOR +4.75 per annum interest rate. Hubungan dan sifat saldo akuntransaksi dengan pihak berelasi sebagai berikut: The relationship and nature of balancestransactions with related parties are described as follows: No. Pihak Berelasi Related Parties Hubungan dengan Perusahaan Relationship with the Company TransaksiTransactions 1 PT Asianet Multimedia Afiliasi karena di bawah kesamaan pengendalian Affiliate, common controlled entity Uang muka antar perusahaan Intercompany advances Piutang pihak berelasi non-usaha Non trade receivabes from related party 2 PT Lippo General Insurance Tbk Afiliasi karena di bawah kesamaan pengendalian Affiliate, common controlled entity Asuransi Insurance 3 PT Lippo Karawaci Tbk LK Afiliasi karena di bawah kesamaan pengendalian Affiliate, common controlled entity Jasa langganan televisi kabel dan layanan komunikasi data Subscription fees for cable television and data communication services PT FIRST MEDIA Tbk DAN ENTITAS ANAK PT FIRST MEDIA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2015 dan For the Years Ended December 31, 2015 and 2014 dan 1 Januari 2014 2014 and January 1, 2014 dalam Jutaan Rupiah dan In Million Rupiah and Ribuan Mata Uang Asing, kecuali Thousand Foreign Currencies except data sahamunit data shares per unit March 24, 2016 85 No. Pihak Berelasi Related Parties Hubungan dengan Perusahaan Relationship with the Company TransaksiTransactions 4 PT Matahari Putra Prima Tbk Afiliasi karena di bawah kesamaan pengendalian Affiliate, common controlled entity Layanan komunikasi data Data communication services 5 PT Multipolar Tbk MLPL Afiliasi karena di bawah kesamaan pengendalian Affiliate, common controlled entity Pemasangan dan penyewaan jaringan dan akses jaringan korporasi, uang muka antar perusahaan dan jasa tenaga ahli untuk implementasi sistem keuangan Oracle Installation and lease line and corporate network, intercompany advances and professional fees for implementation of Oracle financial system. 6 PT Ciptadana Multifinance Afiliasi karena di bawah kesamaan pengendalian Affiliate, common controlled entity Anjak piutang dan sewa pembiayaan Factoring and leasing 7 PT Multipolar Technology Tbk Afiliasi karena di bawah kesamaan pengendalian Affiliate, common controlled entity Pembelian peralatan elektronik Electronic equipment purchase 8 AcrossAsia Ltd Afiliasi sebagai pemegang saham dan entitas induk Affiliate, shareholder and parent Pinjaman antar perusahaan Intercompany loan 9 PT Bank Nationalnobu Tbk Afiliasi karena di bawah kesamaan pengendalian Affiliate, common controlled entity Bank dan deposito berjangka Cash in bank and time deposit 10 PT Koran Media Investor Indonesia Afiliasi karena di bawah kesamaan pengendalian Affiliate, common controlled entity Piutang Usaha Trade receivables 11 PT Bina Mahasiswa Indonesia Entitas asosiasi Associate Investasi pada Entitas Asosiasi Investment in Associates 12 PT Link Net Tbk Entitas asosiasi Associate Piutang Usaha Trade receivables, Investasi pada Entitas Asosiasi Investment in Associates, Utang Usaha Trade Payables 13 PT Lynx Mitra Asia Entitas asosiasi Associate Investasi pada Entitas Asosiasi Investment in Associates PT FIRST MEDIA Tbk DAN ENTITAS ANAK PT FIRST MEDIA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2015 dan For the Years Ended December 31, 2015 and 2014 dan 1 Januari 2014 2014 and January 1, 2014 dalam Jutaan Rupiah dan In Million Rupiah and Ribuan Mata Uang Asing, kecuali Thousand Foreign Currencies except data sahamunit data shares per unit March 24, 2016 86 Saldo akuntransaksi dengan pihak berelasi lainnya masing-masing di bawah Rp1.000 terutama terdiri dari piutang usaha - neto, piutangutang antar perusahaan, utang usaha, beban akrual, pendapatan, honorarium tenaga ahli dan beban asuransi. Account balances and transactions with other related parties under Rp1,000 each is mainly consist of accounts receivables - net, intercompany advancesloan, accounts payables, accrued expenses, revenues, professional fees and insurance expenses. 32. Aset dan Liabilitas Dalam Mata Uang Asing

32. Assets and Liabilities in Foreign Currency

Mata Uang Asing Ekuivalen Rupiah Foreign Currency Rupiah Equivalent Aset Assets Kas d an Set ar a Kas USD 1,589 21,926 Cash and Cash Equivalents Piu t an g Usah a USD 283 3,904 Accounts Receivables Aset Keu an g an Lan car Lain n ya USD 455 6,272 Other Current Financial Assets Piu t an g Pih ak Ber elasi No n -Usah a USD 46,774 645,253 Non-Trade Receivable from Related Parties Uan g Mu ka d an Aset Lain -lain USD 6,519 89,930 Advances and Other Assets Ju m lah Aset 767,285 Total Assets Liabilitas Liabilities Pin jam an USD 89,347 1,232,542 Loans Ut an g Usah a USD 13,529 186,631 Account Payables Beb an Akr u al USD 3,335 46,008 Accrued Expenses Ju m lah Liab ilit as 1,465,181 Total Liabilities Liabilitas Neto 697,896 Net Liabilities 31 Des 2015Dec 31, 2015 Mata Uang Asing Ekuivalen Rupiah Foreign Currency Rupiah Equivalent Aset Assets Kas d an Set ar a Kas USD 2,548 31,697 Cash and Cash Equivalents Piu t an g Usah a USD 282 3,512 Accounts Receivables Aset Keu an g an Lan car Lain n ya USD 5,796 72,104 Other Current Financial Assets Piu t an g Pih ak Ber elasi No n -Usah a USD 46,774 581,874 Non-Trade Receivable from Related Parties Uan g Mu ka d an Aset Lain -lain USD 11,863 147,581 Advances and Other Assets Ju m lah Aset 836,768 Total Assets Liab ilit as Liabilities Pin jam an USD 91,634 1,139,931 Loans Ut an g Usah a USD 36,935 459,472 Account Payables Ut an g Lain -lain USD 1,059 13,169 Other Payables SGD 92 865 Beb an Akr u al USD 7,376 91,762 Accrued Expenses Ju m lah Liab ilit as 1,705,199 Total Liabilities Liabilitas Neto 868,431 Net Liabilities 31 Des 2014Dec 31, 2014 33. Perjanjian dan Ikatan

33. Agreements and Commitments a. Pemasok

Program a. Program Suppliers Perusahaan mempunyai program distribusi dan perjanjian jasa teknik dengan beberapa pemberi program televisi. The Company have program distribution and technical service agreements with various TV program providers. Perjanjian tersebut dapat diperbaharui kembali dan berlaku untuk jangka waktu satu 1 hingga The agreements are renewable and valid for certain periods ranging from one 1 to three 3 PT FIRST MEDIA Tbk DAN ENTITAS ANAK PT FIRST MEDIA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2015 dan For the Years Ended December 31, 2015 and 2014 dan 1 Januari 2014 2014 and January 1, 2014 dalam Jutaan Rupiah dan In Million Rupiah and Ribuan Mata Uang Asing, kecuali Thousand Foreign Currencies except data sahamunit data shares per unit March 24, 2016 87 tiga 3 tahun dari tanggal 31 Desember 2013. Beberapa perjanjian juga mengizinkan Perusahaan untuk membagi waktu komersial dan mengharuskan penempatan uang jaminan kepada pemberi program. Selain itu, perjanjian menetapkan, antara lain, biaya yang harus dibayar untuk setiap tipe pelanggan yang dilayani oleh Perusahaan. years from December 31, 2013. Certain agreements also allow the Company to share commercial time and require placement of security deposits with program providers. Furthermore, the agreements stipulate, among others, fees to be paid for each type of subscribers serviced by the Company. Perjanjian-perjanjian tersebut di atas telah dinovasikan oleh Perusahaan kepada LN. The above mentioned agreements have been novated by the Company to LN.

b. Menara Telekomunikasi dan Infrastruktur Inbuilding Coverage

b. Telecommunication Tower and Inbuilding Coverage Infrastructure

Sejak tahun 2013, PT I memiliki perjanjian sewa dengan berbagai penyedia menara telekomunikasi dan penyedia jasa penunjang telekomunikasi inbuilding coverage antara lain dengan PT Profesional Telekomunikasi Indonesia, PT Indosat Tbk, PT Inti Bangun Sejahtera Tbk, PT XL Axiata Tbk, PT Solusi Tunas Pratama Tbk, PT Solu Sindo Kreasi Pratama, PT Bali Telekom, PT Tower Bersama, PT Telenet Internusa, PT Batavia Towerindo, PT United Towerindo, PT Mitrayasa Sarana Informasi, PT Towerindo Konvergensi, PT Solusi Menara Indonesia, PT Dayamitra Telekomunikasi, PT Bali Towerindo Sentra Tbk, PT BIT Teknologi Nusantara, PT Centratama Menara Indonesia, PT Prima Wira Utama, PT Iforte Solusi Infotek, PT Permata Karya Perdana, PT Gametraco Tunggal, PT Era Bangun Jaya, PT Mac Sarana Djaya, PT Tara Telco Indonesia, PT Star Global Indonesia, PT Infrasia Investama, PT Wireless Network Indonesia, PT IBC Solutions, dan PT Adicipta Mediakom untuk menyewa sebagian ruang space pada menara telekomunikasi dan lahan untuk periode awal berkisar antara 5 – 10 tahun dan dapat diperpanjang untuk 5 – 10 tahun berikutnya. PT I juga memiliki perjanjian sewa infrastruktur antara lain dengan PT Mac Sarana Djaya, PT Wireless Network Indonesia, PT Tara Telco Indonesia untuk periode awal rata-rata 5 tahun dan dapat diperpanjang untuk rata-rata 5 tahun berikutnya. Since the year 2013, PT I has lease agreements with various providers of telecommunication towers and providers of inbuilding coverage telecommunication service, among others, with PT Profesional Telekomunikasi Indonesia, PT Indosat Tbk, PT Inti Bangun Sejahtera Tbk, PT XL Axiata Tbk, PT Solusi Tunas Pratama Tbk, PT Solu Sindo Kreasi Pratama, PT Bali Telekom, PT Tower Bersama, PT Telenet Internusa, PT Batavia Towerindo, PT United Towerindo, PT Mitrayasa Sarana Informasi, PT Towerindo Konvergensi, PT Solusi Menara Indonesia, and PT Dayamitra Telekomunikasi, PT Bali Towerindo Sentra Tbk, PT BIT Teknologi Nusantara, PT Centratama Menara Indonesia, PT Prima Wira Utama, PT Iforte Solusi Infotek, PT Permata Karya Perdana, PT Gametraco Tunggal, PT Era Bangun Jaya, PT Mac Sarana Djaya, PT Tara Telco Indonesia, PT Star Global Indonesia, PT Infrasia Investama, PT Wireless Network Indonesia, PT IBC Solutions, and PT Adicipta Mediakom to lease part of the room space in the telecommunications tower and land for initial period ranged from 5-10 years and can be extended to 5-10 years. PT I also has a lease agreement among other coverages with PT Mac Sarana Djaya, PT Wireless Network Indonesia, PT Tara Telco Indonesia for an initial period of an average of 5 years and can be extended to an average of 5 years later. c. PT Ciptadana Multifinance c. PT Ciptadana Multifinance Hingga bulan Maret 2014, Perusahaan memiliki fasilitas sewa pembiayaan pada PT Ciptadana Multifinance sebesar Rp161.088. Perusahaan telah melakukan pelunasan atas semua fasilitas tersebut pada bulan Juni 2014. Until March 2014, the Company has finance lease facilties from PT Ciptadana Multifinance amounting to Rp161,088. The company has paid off all the facilities in June 2014.