Supplemental Disclosures for Consolidated Statements Of Cash Flows

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit serta untuk Periode Enam Bulan yang Berakhir 30 Juni 2014 dan 2013 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements June 30, 2014 Unaudited and December 31, 2013 Audited and For the Six-Month Periods Ended June 30, 2014 and 2013 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 125 - PPSAK PPSAK PPSAK No. 12, Pencabutan PSAK 33: Aktivitas Pengupasan Lapisan Tanah dan Pengelolaan Lingkungan Hidup pada Pertambangan Umum PPSAK No. 12, Withdrawal of PSAK 33: Accounting of Land Stripping Activities and Environmental Management in General Mining Grup tidak berharap akan berdampak pada laporan keuangan konsolidasian. The Group does not expect that those will have an impact on the consolidated financial statements. Efektif pada periode yang dimulai 1 Januari 2015 sebagai berikut: 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. 65, Laporan Keuangan Konsolidasian 5. PSAK No. 65, Consolidated Financial Statements 6. PSAK No. 66, Pengaturan Bersama 6. PSAK No. 66, Joint Arrangements 7. PSAK No. 67, Pengungkapan Kepentingan dalam Entitas Lain; dan 7. PSAK No. 67, Disclosure of Interests in Other Entities 8. PSAK No. 68, Pengukuran Nilai Wajar 8. PSAK No. 68, Fair Value Measurement 9. PSAK No. 46 Revisi 2014, Pajak Penghasilan 9. PSAK No. 46 Revised 2014, Income Taxes 10. PSAK No. 48 Revisi 2014, Penurunan Nilai Aset 10. PSAK No. 48 Revised 2014, Impairment of Assets 11. PSAK No. 50 Revisi 2014, Instrumen Keuangan: Penyajian 11. PSAK No. 50 Revised 2014, Financial Instruments: Presentation 12. PSAK No. 55 Revisi 2014, Instrumen Keuangan: Pengakuan dan Pengukuran 12. PSAK No. 55 Revised 2014, Financial Instruments: Recognition and Measurement 13. PSAK No. 60 Revisi 2014, Instrumen Keuangan: Pengungkapan 13. PSAK No. 60 Revised 2014, Financial Instruments: Disclosures