OTHER RECEIVABLES Continued 22 4q2015 financial report reissued

in Indonesian Language Ekshibit E45 Exhibit E45 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015, 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2015, 2014 AND 2013 Expressed in million Rupiah, unless otherwise stated 9. INVESTASI Lanjutan

9. INVESTMENT Continued

Perubahan nilai wajar untuk tahun yang berakhir 31 Desember 2015, 2014 dan 2013 masing-masing sebesar Rp 15.865, Rp 15.201 dan Rp 15.815 dicatat pada akun pendapatan komprehensif lainnya sebagai bagian dari ekuitas. Manajemen berpendapat bahwa nilai penyertaan saham pada tanggal laporan posisi keuangan konsolidasian telah mencerminkan nilai wajar saham FREN. Change in fair value for the year ended 31 December 2015, 2014 and 2013 amounted to Rp 15,865, Rp 15,201 and Rp 15,815, respectively, were recorded in other comprehensive income account as part of the equity. The management believes that the value of such investment on the consolidated statements of financial position has reflected the fair value of FREN shares. 10. PENDAPATAN YANG MASIH HARUS DITERIMA 10. ACCRUED REVENUE 2 0 1 5 2 0 1 4 2 0 1 3 Pihak ketiga Third parties PT Telekomunikasi Selular 235.050 253.063 139.940 PT Telekomunikasi Selular PT Telekomunikasi Indonesia Tbk 116.627 64.489 61.701 PT Telekomunikasi Indonesia Tbk PT XL Axiata Tbk Catatan 31 105.452 109.919 36.986 PT XL A xiata Tbk Note 31 PT Indosat Tbk 68.212 64.048 21.540 PT Indosat Tbk PT Hutchison 3 Indonesia 21.682 23.869 25.310 PT Hutchison 3 Indonesia PT Internux 13.302 6.605 2.688 PT Internux PT Smartfren Telecom Tbk 8.146 15.852 16.978 PT Smartfren Telecom Tbk PT Smart Telecom 7.674 4.372 3.286 PT Smart Telecom PT Bakrie Telecom Tbk - 20.586 2.826 PT Bakrie Telecom Tbk PT Axis Telekom Indonesia Catatan 31 - - 31.509 PT A xis Telekom Indonesia Note 31 Lainnya masing-masing di bawah Rp 1 miliar - 314 402 Others each below Rp 1 billion J u m l a h 576.145 563.117 343.166 T o t a l Akun ini merupakan pendapatan sewa menara yang belum ditagih, karena proses pengujian fisik menara dan verifikasi dokumen yang belum selesai pada tanggal laporan posisi keuangan konsolidasian. This account represents unbilled rental income of towers due to the customer’s site visit and verification of documents not being completed as of the consolidated statements of financial position date. 11. PERSEDIAAN DAN PERLENGKAPAN 11. INVENTORIES AND SUPPLIES 2 0 1 5 2 0 1 4 2 0 1 3 Material menara 287.592 384.802 319.192 Tower material Suku cadang 19.041 19.041 8.337 Spareparts Peralatan 18 18 18 Tools Bahan bakar - 516 531 Fuel J u m l a h 306.651 404.377 328.078 T o t a l Pada tanggal 31 Desember 2015, 2014 dan 2013, tidak ada persediaan dan perlengkapan yang dijaminkan. As of 31 December 2015, 2014 and 2013, there are no inventories and supplies are pledged as collateral. Berdasarkan hasil penelaahan pada setiap akhir tahun, manajemen berpendapat tidak perlu membentuk penyisihan penurunan nilai atas akun persediaan. Kecuali material menara, seluruh persediaan dan perlengkapan akan diakui sebagai beban pada saat penggunaan. Based on a review at the end of the year, management determines that no impairment provision is necessary. Except for tower material, all inventories and supplies will be recognized as expenses at the time of use. in Indonesian Language Ekshibit E46 Exhibit E46 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015, 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2015, 2014 AND 2013 Expressed in million Rupiah, unless otherwise stated 12. UANG MUKA DAN BEBAN DIBAYAR DI MUKA 12. ADVANCE PAYMENTS AND PREPAID EXPENSES 2 0 1 5 2 0 1 4 2 0 1 3 Uang muka operasional 116.345 112.396 57.664 Operational advances Perijinan 17.199 12.024 13.899 Licenses Asuransi 11.604 15.264 3.929 Insurance Retribusi 7.802 20.648 12.090 Retribution Sewa kantor 5.923 6.029 5.562 Office rental Lainnya 22.738 22.774 13.319 Others J u m l a h 181.611 189.135 106.463 T o t a l 13. ASET TETAP 13. PROPERTY AND EQUIPMENT 2 0 1 5 Saldo awal Beginning balance Penambahan Additions Pengurangan Deductions Reklasifikasi Reclassifications Reklasifikasi ke property investasi Reclassified into investment properties Saldo akhir Ending balance 2 0 1 5 Aset tetap dalam penyelesaian 308.418 124.642 - - - 433.060 Property and equipment in progress Biaya perolehan C o s t Pemilikan langsung Direct ownership T a n a h 10.387 13.300 - - - 23.687 L a n d Bangunan 21.145 1.357 - - - 22.502 Building Peralatan, perlengkapan kantor dan komputer 69.047 13.224 - 2.687 - 84.958 Tools, office equipment and computers Perangkat lunak 3.688 - - - - 3.688 Software Kendaraan 23.493 4.200 - 87 - 27.606 Vehicles Genset 30.382 119 - - - 30.501 Gensets Menara bergerak 36.450 - - - - 36.450 Transportable towers Micro Cell Pole 78.024 - - 2.687 75.337 - Micro Cell Pole Sewa pembiayaan Finance lease Kendaraan 17.194 1.233 - 87 - 18.514 Vehicles 289.810 33.433 - - 75.337 247.906 Akumulasi penyusutan Accumulated depreciation Pemilikan langsung Direct ownership Bangunan 5.780 1.985 - - - 7.765 Building Peralatan, perlengkapan kantor dan komputer 46.294 12.398 - 331 - 59.023 Tools, office equipment and computer Perangkat lunak 1.352 224 - - - 1.576 Software Kendaraan 10.314 5.950 - - - 16.264 Vehicles Genset 29.591 712 - - - 30.303 Gensets Menara bergerak 15.099 3.645 - - - 18.744 Transportable towers Micro Cell Pole 5.642 - 5.311 331 - - Micro Cell Pole Sewa pembiayaan Finance lease Kendaraan 10.597 2.655 - - - 13.252 Vehicles 124.669 27.569 5.311 - - 146.927 Nilai tercatat 165.141 100.979 Carrying value J u m l a h 473.559 534.039 T o t a l