Entitas anak Subsidiaries SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 25 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

3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

f. Pengakuan pendapatan dan beban lanjutan

f. Recognition of revenues and expenses

continued i Jasa telekomunikasi selular lanjutan i Cellular telecommunications services continued Pendapatan atas penjualan voucher untuk prabayar tidak diakui pada waktu penjualannya. Pada saat voucher terjual, total nilai voucher yang terjual, tanpa pengurangan biaya komisi, akan diakui sebagai “pendapatan tangguhan”. Revenue from sales of vouchers for prepaid services is not recognised at the time of sale. Upon the sale of a voucher, the full amount of voucher balance sold is credited, without deduction of any commission, to the “deferred revenue” account. Pendapatan tangguhan akan diakui sebagai pendapatan telekomunikasi selular di laporan laba rugi konsolidasian pada saat penggunaan oleh pelanggan prabayar atau pada saat nilai voucher sudah melewati masa berlakunya. Upon the prepaid customers use of the prepaid balance or upon expiration of the voucher, the deferred revenue is recognised as cellular telecommunications revenue in the consolidated statements of profit or loss. ii Jasa interkoneksi selular ii Cellular interconnection services Pendapatan interkoneksi dari operator- operator lain dan pendapatan inbound roaming dari penyelenggara jasa telekomunikasi luar negeri diakui berdasarkan trafik percakapan aktual yang tercatat. Revenue from interconnection with other operators and inbound roaming revenue from overseas telecommunication providers are recognised on the basis of actual recorded call traffic. Pendapatan dari ITKP diakui pada saat jasa terjadi berdasarkan tarif yang berlaku. Revenue from VoIP services is recognised at the time when the service is rendered based upon applicable tariffs. iii Jasa telekomunikasi lainnya iii Other telecommunications services Pendapatan penyewaan sambungan sirkit, penyewaan menara telekomunikasi, penyediaan jasa internet dan jasa jelajah nasional diakui setiap bulannya sesuai dengan perjanjian kerjasama dengan pelanggan. Revenue from leased lines, rental of telecommunications towers, internet service provider and national roaming service revenue is recognised monthly based on agreement with customers. Pendapatan yang diterima dimuka dicatat sebagai pendapatan tangguhan dan diakui sebagai pendapatan pada saat jasa diberikan kepada pelanggan. When unearned revenue is received, the amounts received are recorded as deferred revenue and recognised as revenue when the services are provided. iv Beban iv Expenses Beban diakui berdasarkan metode akrual. Expenses are recognised on an accrual basis. PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 26 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

3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan