Going Concern 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 - 129 -

49. Pengungkapan Tambahan Laporan Arus Kas Konsolidasian

49. Supplemental Disclosures for Consolidated Statements Of Cash Flows

Aktivitas investasi dan pendanaan yang tidak mempengaruhi kas dan setara kas: The following are the noncash investing and financing activities of the Group: 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Increase in property and equipment Kenaikan aset tetap melalui Catatan 11: through Note 11: Kapitalisasi beban pinjaman 601.957.897.231 124.503.533.838 Capitalization of borrowing cost Utang usaha 24.808.004.550 - Accounts payable Uang muka 6.778.156.999 71.732.130.684 Advances Utang sewa pembiayaan - 934.426.472.035 Lease liabilities 50. Informasi Peraturan Baru 50. Information on New Regulations Peraturan Bapepam dan LK Baru New Bapepam-LK Regulation Bapepam dan LK menerbitkan Peraturan No. IX.L.1, Lampiran Keputusan Ketua Bapepam dan LK No. Kep-718BL2012 tanggal 28 Desember 2012 tentang “Kuasi Reorganisasi”, yang mengatur tata cara pelaksanaan kuasi reorganisasi entitas. Peraturan baru ini berlaku efektif tanggal 1 Januari 2013. Dengan berlakunya Peraturan ini, maka Keputusan Ketua Bapepam No. KEP-16PM2004 tanggal 13 April 2004 tentang “Tata Cara Pelaksanaan Kuasi Reorganisasi” dinyatakan tidak berlaku. Bapepam-LK issued Regulation No. IX.L.1, which is included in Appendix of the Decree of the Chairman of Bapepam-LK No. Kep-718BL2012 dated December 28, 2012 regarding “Quasi-Reorganization”, and contains the administration of an entity’s quasi-reorganization. The new regulation will be applicable effective January 1, 2013. The Decree of the Chairman of Bapepam No. KEP-16PM2004 dated April 13, 2004 regarding “The Administration of Quasi- Reorganization” shall be cancelled upon the effectivity of the new regulation. Penerapan Peraturan ini tidak berdampak terhadap laporan keuangan konsolidasian Grup. The application of the new Regulation does not have any effect on the Group’s consolidated financial statements. Penerbitan Standar Akuntansi Keuangan Baru Prospective Accounting Pronouncements Ikatan Akuntan Indonesia telah menerbitkan revisi Pernyataan Standar Akuntansi Keuangan PSAK dan Pencabutan Pernyataan Standar Akuntansi Keuangan PPSAK. Standar-standar akuntansi keuangan tersebut akan diterapkan untuk laporan keuangan konsolidasian efektif pada periode yang dimulai 1 Januari 2013 sebagai berikut: The Indonesian Institute of Accountants has issued the following revised Statements of Financial Accounting Standards PSAK and Statement of Withdrawal of Financial Accounting Standards PPSAK. These standards will be applicable to consolidated financial statements effective for annual period beginning January 1, 2013 as follows: PSAK PSAK PSAK No. 38 Revisi 2011, Kombinasi Bisnis Entitas Sepengendali PSAK No. 38 Revised 2011, Business Combination Entities Under Common Control