SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued

in Indonesian Language Ekshibit E38 Exhibit E38 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 4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS 2 0 1 5 2 0 1 4 2 0 1 3 Kas 824 784 735 Cash on hand Bank Cash in banks Rupiah Rupiah PT Bank Central Asia Tbk 56.840 61.971 1.738 PT Bank Central A sia Tbk PT Bank UOB Indonesia 47.224 376.929 53.765 PT Bank UOB Indonesia Deutsche Bank AG 7.195 54.141 1.311 Deutsche Bank A G PT Bank Mandiri Persero Tbk 2.795 330 4.175 PT Bank Mandiri Persero Tbk PT Bank Permata Tbk 2.522 7.129 70.593 PT Bank Permata Tbk PT Bank Danamon Indonesia Tbk 271 1.054 280 PT Bank Danamon Indonesia Tbk The Bank of Tokyo Mitsubishi UFJ Ltd. 208 6.452 4 The Bank of Tokyo Mitsubishi UFJ Ltd. PT Bank Negara Indonesia Persero Tbk 132 542 - PT Bank Negara Indonesia Persero Tbk PT Bank ANZ Indonesia 59 58 18 PT Bank A NZ Indonesia JP Morgan Chase Bank, N.A 27 1 7 JP Morgan Chase Bank, N.A PT Bank OCBC NISP Tbk 16 37 44 PT Bank OCBC NISP Tbk PT Bank CIMB Niaga Tbk 12 76 29 PT Bank CIMB Niaga Tbk PT Bank BNP Paribas Indonesia 12 76 - PT Bank BNP Paribas Indonesia PT Bank DBS Indonesia 11 227 51 PT Bank DBS Indonesia The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation Ltd 11 37.500 - Banking Corporation Ltd PT Bank ICBC Indonesia 7 24 164 PT Bank ICBC Indonesia 117.342 546.547 132.179 US Dolar US Dollar PT Bank Central Asia Tbk 136.305 127.804 4.079 PT Bank Central A sia Tbk PT Bank UOB Indonesia 34.826 109.969 236.876 PT Bank UOB Indonesia PT Bank Danamon Indonesia Tbk 2.218 1.361 115.299 PT Bank Danamon Indonesia Tbk PT Bank Permata Tbk 1.539 6.594 29.638 PT Bank Permata Tbk JP Morgan Chase Bank, N.A 1.236 1.158 360 JP Morgan Chase Bank, N.A PT Bank ANZ Indonesia 976 17.198 972 PT Bank A NZ Indonesia PT Bank OCBC NISP Indonesia 535 595 1.195 PT Bank OCBC NISP Indonesia PT Bank CIMB Niaga Tbk 201 1.569 1.480 PT Bank CIMB Niaga Tbk PT Bank ICBC Indonesia 58 53 2.793 PT Bank ICBC Indonesia PT Bank DBS Indonesia 35 428 2.093 PT Bank DBS Indonesia The Bank of Tokyo Mitsubishi UFJ Ltd. 30 153 172 The Bank of Tokyo Mitsubishi UFJ Ltd. The Hongkong and Shanghai The Hongkong and Shanghai Banking Corporation Ltd 6 83.651 800 Banking Corporation Ltd Deutsche Bank AG - 2.712 2.719 Deutsche Bank A G 177.965 353.245 398.476 Sub-jumlah bank 295.307 899.792 530.655 Sub-total cash in banks Deposito berjangka Time Deposits US Dolar US Dollar PT Bank UOB Indonesia - - 115.796 PT Bank UOB Indonesia J u m l a h 296.131 900.576 647.186 T o t a l Pada tanggal 31 Desember 2015, 2014 dan 2013, deposito berjangka memperoleh bunga masing-masing sebesar nihil, nihil dan 3,3 per tahun. As of 31 December 2015, 2014 and 2013, time deposits earned interest of nil, nil and 3.3 per annum. in Indonesian Language Ekshibit E39 Exhibit E39 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 5. REKENING YANG DITENTUKAN PENGGUNAANNYA 5. APPROPRIATED ACCOUNTS 2 0 1 5 2 0 1 4 2 0 1 3 Rupiah Rupiah PT Bank Central Asia Tbk - - 23.137 PT Bank Central A sia Tbk PT Bank UOB Indonesia - - 20.102 PT Bank UOB Indonesia PT Bank Negara Indonesia Persero Tbk - - 8 PT Bank Negara Indonesia Persero Tbk - - 43.247 US Dolar US Dollar PT Bank UOB Indonesia - - 163.599 PT Bank UOB Indonesia J u m l a h - - 206.846 T o t a l Rekening yang ditentukan penggunaannya adalah rekening koran yang digunakan untuk menjamin kelancaran angsuran pinjaman jangka panjang. Appropriated accounts are current accounts that will be used to pay long-term loans installments. 6. PIUTANG USAHA 6. TRADE RECEIVABLES 2 0 1 5 2 0 1 4 2 0 1 3 Pihak ketiga Third parties PT Telekomunikasi Indonesia Tbk 157.913 142.278 74.715 PT Telekomunikasi Indonesia Tbk PT XL Axiata Tbk Catatan 31 152.122 56.549 50.046 PT XL A xiata Tbk Note 31 PT Internux 92.532 39.221 718 PT Internux PT Bakrie Telecom Tbk 63.163 130.675 52.486 PT Bakrie Telecom Tbk PT Indosat Tbk 44.646 2.128 133.378 PT Indosat Tbk PT Smartfren Telecom Tbk 25.723 18.151 8.284 PT Smartfren Telecom Tbk PT Hutchison 3 Indonesia 6.173 5.659 23.483 PT Hutchison 3 Indonesia PT Telekomunikasi Selular 1.747 146.676 180.236 PT Telekomunikasi Selular PT Axis Telekom Indonesia Catatan 31 - - 89.568 PT A xis Telekom Indonesia Note 31 PT Smart Telecom - - 2.631 Lainnya masing-masing di bawah Rp 1 miliar 663 115 1.041 Others each below Rp 1 billion 544.682 541.452 616.586 Penc adangan kerugian penurunan nilai 63.163 50.396 13.190 Allowance for impairment losses Jumlah - bersih 481.519 491.056 603.396 Total - net Mutasi cadangan penurunan nilai adalah sebagai berikut: Changes in the allowance for impairment are as follows: 2 0 1 5 2 0 1 4 2 0 1 3 Saldo aw al 50.396 13.190 13.190 Beginning balance Penambahan cadangan penurunan nilai 12.767 37.206 - A dditional allowance for impairment Saldo akhir 63.163 50.396 13.190 Ending balance