Kelangsungan Usaha Going Concern

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Enam Bulan yang Berakhir 30 Juni 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements June 30, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 124 -

48. Pengungkapan Tambahan Laporan Arus Kas Konsolidasian

48. 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 Juni 2015 30 Juni 2014 June 30, 2015 June 30, 2014 Kenaikan aset tetap melalui: Increase in property and equipment through: Kapitalisasi beban pinjaman 175.579.284.852 17.938.837.751 Borrowing cost capitalized Utang usaha 18.208.031.042 1.549.435.427 Accounts payable Liabilitas sewa pembiayaan 4.000.265.277 10.965.804.712 Lease liabilities Uang muka - 11.836.111.983 Advances Kenaikan aset takberwujud melalui: Increase in intangible assets through: Biaya perolehan pelanggan - 52.409.319.891 Addition to subscriber acquisition cost 49. Peristiwa Setelah Periode Pelaporan 49. Events After the Reporting Period Pendirian dan Informasi Umum Establishment and General Information Pada tanggal 3 Juli 2015, Perusahaan memperoleh surat izin prinsip penanaman modal dalam negeri dari Kepala Badan Koordinasi Penanaman Modal BKPM melalui suratnya No. 107IIPPMDN2015 mengenai persetujuan pemerintah atas keputusan Perusahaan untuk mengalihkan seluruh saham peserta asing kepada peserta Indonesia dan untuk selanjutnya Perusahaan dicatat sebagai perusahaan penanaman modal dalam negeri. On July 3, 2015, the Company obtained the principal license letter of domestic capital investment from the Chairman of the Capital Investment Coordinating Board BKPM in his Letter No. 107IIPPMDN2015 regarding the government’s approval for the Company’s decision to transfer all foreign participant shares to Indonesian participant and further the Company is recorded as domestic capital investment company. Modal Saham Capital Stock Berdasarkan Akta Notaris No. 102 tanggal 19 Juni 2015 dari Notaris Linda Herawati, S.H., notaris di Jakarta, Perusahaan melaksanakan konversi Obligasi Wajib Konversi Tahun 2010 OWK I menjadi saham baru Seri C dan mengeluarkan 11.000.000.000 lembar saham seri C yang seluruhnya diambil bagian oleh PT Wahana Inti Nusantara. Based on the Notarial Deed No. 102 dated June 19, 2015 of Linda Herawati, S.H., a notary in Jakarta, the Company converts Mandatory Convertible Bonds 2010 Year MCB I into Company’s Series C shares and issued 11,000,000,000 shares Series C, which all of them are taken part by PT Wahana Inti Nusantara. Pemberitahuan perubahan modal tersebut telah diterima dan dicatat oleh Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusannya No. AHU-AH.01.03- 0948560 tanggal 6 Juli 2015. Konversi OWK I serta penambahan modal tersebut mulai berlaku efektif sejak tanggal diterbitkan surat pemberitahuan ini. The notification of the capital changes was received and recorded by Minister of Justice and Human Rights of the Republic of Indonesia in his Decision Letter No. AHU-AH.01.03-0948560 dated July 6, 2015. The convertion of MCB I and additional capital are effective since the issuance date of this notification letter. PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Enam Bulan yang Berakhir 30 Juni 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements June 30, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 125 - Pada tanggal 6 Juli 2015, Perusahaan memperoleh surat dari PT Sinartama Gunita No.388SG-CABEI-FRENVII2015 mengenai pelaksanaan proses Penambahan Modal Tanpa HMETD Perusahaan sejumlah 11.000.000.000 saham sehingga jumlah saham yang beredar berubah dari 17.795.870.091 saham menjadi 28.795.870.091 saham. On July 6, 2015, the Company obtained the letter from PT Sinartama Gunita No.388SG-CABEI- FRENVII2015 with regards additional capital stock without Pre-emptive Right of 11,000,000,000 shares therefore the number of shares outstanding from 17,795,870,091 shares to 28,795,870,091 shares.

50. Penerbitan Standar Akuntansi Keuangan Baru

50. Prospective Accounting Pronouncements

Ikatan Akuntan Indonesia telah menerbitkan Pernyataan Standar Akuntansi Keuangan PSAK baru dan revisi dan Interpretasi Standar Akuntansi Keuangan ISAK revisi yang berlaku efektif pada periode yang dimulai 1 Januari 2015 sebagai berikut: The Indonesian Institute of Accountants has issued the following new and revised Statements of Financial Accounting Standards PSAKs and revised Interpretation of Financial Accounting Standard ISAK which will be effective for annual period beginning January 1, 2015 as follows: PSAK PSAK 1. PSAK No. 1 Revisi 2013, Penyajian Laporan Keuangan 1. PSAK No. 1 Revised 2013, Presentation of Financial Statements 2. PSAK No. 4 Revisi 2013, Laporan Keuangan Tersendiri 2. PSAK No. 4 Revised 2013, Separate Financial Statements 3. PSAK No. 15 Revisi 2013, Investasi pada Entitas Asosiasi dan Ventura Bersama 3. PSAK No. 15 Revised 2013, Investment in Associated and Joint Ventures 4. PSAK No. 24 Revisi 2013, Imbalan Kerja 4. PSAK No. 24 Revised 2013, Employee Benefit 5. PSAK No. 46 Revisi 2014, Pajak Penghasilan 5. PSAK No. 46 Revised 2014, Income Taxes 6. PSAK No. 48 Revisi 2014, Penurunan Nilai Aset 6. PSAK No. 48 Revised 2014, Impairment of Assets 7. PSAK No. 50 Revisi 2014, Instrumen Keuangan: Penyajian 7. PSAK No. 50 Revised 2014, Financial Instruments: Presentation 8. PSAK No. 55 Revisi 2014, Instrumen Keuangan: Pengakuan dan Pengukuran 8. PSAK No. 55 Revised 2014, Financial Instruments: Recognition and Measurement 9. PSAK No. 60 Revisi 2014, Instrumen Keuangan: Pengungkapan 9. PSAK No. 60 Revised 2014, Financial Instruments: Disclosures 10. PSAK No. 65, Laporan Keuangan Konsolidasian 10. PSAK No. 65, Consolidated Financial Statements 11. PSAK No. 66, Pengaturan Bersama 11. PSAK No. 66, Joint Arrangements