SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY

are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2012 dan 2011 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated 52 4. RESTRUKTURISASI ENTITAS SEPENGENDALI 4. RESTRUCTURING OF ENTITIES UNDER COMMON CONTROL Pada tanggal 13 Juli 2012, Perusahaan mengakuisisi kepemilikan saham di PT Global Teleshop Tbk. sebesar 72 atau 800.000.000 saham yang dimiliki oleh PT Trilinium, entitas sepengendali, dengan harga sebesar Rp.910.108.440.000. Tujuan dari transaksi ini adalah agar Perusahaan dapat meningkatkan posisi Perusahaan sebagai jaringan distribusi terbesar di Indonesia dan memperbesar pangsa pasar Perusahaan atas merek telepon selular terkemuka untuk pasar di Indonesia serta meningkatkan Brand Perception Perusahaan sebagai brand yang menjual produk menengah ke atas dengan berbagai macam varian smart phone. On July 13, 2012, the Company acquired the shares ownership in PT Global Teleshop Tbk. of 72 or 800,000,000 of the shares held by PT Trilinium, an entity under common control, at the price of Rp910,108,440,000. The purpose of this transaction is to enable the Company to increase its distribution network in Indonesia and to enlarge its market shares of the branded cellular phone for Indonesia market and also to improve its Brand Perception as a brand which sells mid to high end products of various smart phones. Perincian harga akuisisi saham dengan nilai buku aset bersih atau saham yang diakuisisi adalah sebagai berikut: The acquisition price and the related book value of net assets or shares acquired are as follows: Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali Difference in Value of Restructuring Nilai buku Transaction of Entities Harga perolehan aset bersih Under Common Cost Net book value Control PT Global Teleshop Tbk. 910.108.440.000 261.155.635.628 648.952.804.372 Akuisisi saham PT Global Teleshop Tbk. telah dilakukan sesuai dengan ketentuan Keputusan Ketua Bapepam dan LK No. Kep-614BL2011, tanggal 28 November 2011 tentang Transaksi Material dan Perubahan Usaha Utama dan ketentuan Keputusan Ketua Bapepam dan LK No. KEP-412BL2009, tanggal 25 November 2009, tentang Transaksi Afiliasi dan Benturan Kepentingan Transaksi Tertentu The acquisition of shares of PT Global Teleshop Tbk. has been conducted in accordance with Chairman of Bepepam-LK Decision No. Kep- 614BL2011, dated November 28, 2011 “Material Transactions and Changes in Main Business” and Chairman of Bapepam-LK Decision No. KEP- 412BL2009, dated November 25, 2009, “Transactions with Affiliated Parties and Conflict of Interest in Certain Transactions” Transaksi tersebut di atas dicatat sesuai dengan PSAK 38 revisi 2004 tentang “Akuntansi Restrukturisasi Entitas Sepengendali”. Oleh karena tu, selisih antara harga akuisisi saham dengan nilai buku bersih Entitas Anak yang diakuisisi sebesar Rp648.952.804.372 dicatat pada akun “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendalian” dalam bagian Ekuitas. The transactions stated above were accounted for in accordance with SFAS 38 Revised 2004, “Accounting for Restructuring of Entities Under Common Control”. Accordingly, the diffrence between the acquisition price and the Subsidiaries’ book values of net assets acquired amounting to Rp648,952,804,372 is recorded as “Difference in Value of Restructuring Transaction of Entities Under Common Control” account in the Equity section. are in Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2012 dan 2011 Disajikan dalam Rupiah, Kecuali Dinyatakan Lain PT TRIKOMSEL OKE Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2012 and 2011 Expressed in Rupiah, Unless Otherwise Stated 53

4. RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan

4. RESTRUCTURING OF

ENTITIES UNDER COMMON CONTROL continued Laporan keuangan konsolidasian tahun 2011 dan laporan posisi keuangan konsolidasian pada tanggal 1 Januari 201131 Desember 2010 telah disajikan kembali untuk mencerminkan posisi keuangan dan hasil usaha seolah-olah transaksi restrukturisasi telah terjadi sejak awal tahun 2011. Penyesuaian bagian kepentingan nonpengendali atas aset bersih PT Global Teleshop Tbk. disajikan pada “Modal Proforma yang timbul dari Transaksi Restrukturisasi Entitas Sepengendalian” pada laporan posisi keuangan konsolidasian. Penyesuaian bagian kepentingan nonpengendali atas laba bersih PT Global Teleshop Tbk. disajikan pada akun “Efek Penyesuaian Proforma” pada laporan laba rugi komprehensif konsolidasian. The 2011 consolidated financial statements and the consolidated statements of financial position as of January 1, 2011December 31, 2010 have been restated to reflect the financial position and results of operation as if the restructuring transactions had occured at the beginning of 2011. The adjustment pertaining to the noncontrolling interest in net assets of PT Global Teleshop Tbk. is presented in “Proforma Capital Arising from Restructuring Transaction of Entities Under Common Control” in the consolidated statements of financial position and the adjustment pertaining to the noncontrolling in net income of PT Global Teleshop Tbk. is presented in “Effect of proforma adjustment” in the consolidated statements of comprehensive income. Ringkasan efek penyajian kembali laporan keuangan konsolidasian tahun 2011 adalah sebagai berikut : The effect of the restatement in the 2011 consolidated financial statements is summarized below : 2011 Disajikan 2011 kembali- Dilaporkan Catatan 2 dan 4 sebelumnya As restated - As previously Notes 2 and 4 reported Total aset 4.682.437.468.049 3.810.574.344.869 Total assets Total liabilitas 3.410.301.506.712 2.718.061.809.435 Total liabilities Ekuitas Equity Modal saham 445.000.000.000 445.000.000.000 Share capital Tambahan modal disetor 50.992.584.389 50.992.584.389 Additional paid-in capital Selisih kurs karena penjabaran Difference in foreign currency laporan keuangan 3.055.234.759 3.055.234.759 translation of financial statements Modal proforma yang timbul dari Proforma capital arising from transaksi restrukturisasi restructuring transaction of entitas sepegendali 179.623.425.903 - entities under common control Saldo laba 599.575.125.475 599.575.125.475 Retained earnings Subtotal 1.272.135.901.008 1.092.512.475.105 Subtotal Kepentingan non-pengendali 60.329 60.329 Non-controlling interests Total ekuitas 1.272.135.961.337 1.092.512.535.434 Total equity Total liabilitas dan ekuitas 4.682.437.468.049 3.810.574.344.869 Total liabilities and equity