PENDAPATAN REVENUES Daftar Laporan Audit

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 76 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 27. BIAYA KEUANGAN 27. FINANCE COSTS 31122015 31122014 31122013 Bunga atas pinjaman Interest on loans dan liabilitas sewa 1,517,890 1,369,323 919,732 and lease liabilities Lain-lain 289,878 327,927 125,100 Others Jumlah biaya keuangan 1,807,768 1,697,250 1,044,832 Total finance costs Disajikan kembali lihat Catatan 41 As restated see Note 41 Lihat Catatan 30 untuk informasi mengenai pihak- pihak berelasi. See Note 30 for related party information. 28. INSTRUMEN DERIVATIF 28. DERIVATIVE INSTRUMENTS 31122015 31122014 31122013 Piutang derivatif: Derivative receivables: Cross currency swap - - Kontrak swap valuta asing 596,726 426,952 459,568 contracts Forward foreign - - Kontrak berjangka valuta asing - 120,480 239,636 currency contracts - Call spread 150,324 19,907 - Call spread - 747,050 567,339 699,204 Dikurangi: bagian lancar 364,153 120,480 - Less: current portion Bagian tidak lancar 382,897 446,859 699,204 Non-current portion Utang derivatif: Derivative payables: Interest rate - - Kontrak swap tingkat bunga - 37,146 52,322 swap contracts - Call spread - 4,417 - Call spread - Forward foreign - - Kontrak berjangka valuta asing - 2,925 - currency contracts - 44,488 52,322 Dikurangi: bagian lancar - 12,637 - Less: current portion Bagian tidak lancar - 31,851 52,322 Non-current portion Nilai wajar kontrak berjangka valuta asing, kontrak swap valuta asing, kontrak swap tingkat bunga dan kontrak call spread dihitung menggunakan nilai tukar yang ditetapkan oleh bank-bank Perseroan pada tanggal laporan posisi keuangan konsolidasian. The fair values on forward foreign currency contracts, cross currency swap contracts, interest rate swap contracts and call spread contracts have been calculated using rates quoted by the Company’s bankers as at the consolidated statements of financial position date. Perubahan nilai wajar dan realisasi dari instrumen keuangan derivatif dicatat sebagai penghasilan keuangan atau biaya keuangan pada laporan laba rugi konsolidasian. Untuk tahun-tahun yang berakhir 31 Desember 2015 dan 2013, Perseroan mencatat pendapatan keuangan masing-masing sebesar Rp 337.008 dan Rp 597.139 pada laporan laba rugi konsolidasian. Untuk tahun yang berakhir 31 Desember 2014, Perseroan mencatat biaya keuangan sebesar Rp 138.965 pada laporan laba rugi konsolidasian. The net changes in fair value and settlement of derivative instruments are recorded as finance income or finance costs in the consolidated financial statements of profit or loss. For the years ended 31 December 2015 and 2013, the Company recorded finance income amounting to Rp 337,008 and Rp 597,139 in the consolidated statements of profit or loss, respectively. For the year ended 31 December 2014, the Company recorded finance costs amounting to Rp 138,965 in the consolidated statements of profit or loss. PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 77 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 28. INSTRUMEN DERIVATIF lanjutan 28. DERIVATIVE INSTRUMENTS continued Informasi lain sehubungan dengan piutang dan utang derivatif per 31 Desember 2015 adalah sebagai berikut: Other information relating to the derivative receivables and payables as at 31 December 2015, are as follows: Premi atas kontrak berjangka valuta asing tersebut akan dibayar setiap enam bulanan. The premiums on the forward foreign currency contracts will be paid semiannually. Kontrak swap valuta asing Cross currency swap contracts Pihak-pihak dalam perjanjian Jumlah nosional USD Periode Jumlah swap Counterparties Notional amount USD Period Swap amount BTMU 88,000,000 25 Maret March 2013 - Rp 854,920 24 Maret March 2016 SCB 50,000,000 13 Juni June 2013 - Rp 495,900 13 Juni June 2018 Lindung nilai terhadap pembayaran pokok dan bunga pinjaman bank dalam USD Hedging of the payment of the principal and interest of long-term loans in USD Nilai tukar per USD nilai Suku bunga tetap yang Rupiah penuh Suku bunga yang dikeluarkan per tahun Exchange rate diterima dalam USD Periode pertukaran dalam IDR Fixed per USD full Interest rate Exchange period interest rate paid in IDR amount Rupiah received in USD Triwulanan Quarterly 6.93 Rp 9,715 LIBOR 3 bulan + marjin 0,8 3 months’ LIBOR + 0.8 margin Triwulanan Quarterly 7.60 Rp 9,918 Suku bunga tetap 2,3 Fixed rate 2.3 Opsi call spread Call spread option Suku bunga tetap Suku bunga yang dikeluarkan yang diterima Jumlah nosional Periode per tahun per tahun Pihak-pihak USD pertukaran Fixed interest Interest dalam perjanjian Notional amount Periode Exchange rate paid rate received Counterparties USD Period period per annum per annum Bank of America Merrill 100,000,000 29 Mei May 2014 - 1 USD = Rp 11,580 3.33 9 Oktober October Lynch - Singapore 9 Januari January - Rp 14,580 2015 2019 DBS 200,000,000 30 Mei May 2014 - 1 USD = Rp 11,600 3.22 17 Maret March 14 Maret March - Rp 14,600 2015 2019