Operations, Maintenance and Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir 30 September 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 September 30, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 99 - 31. Beban Penyusutan dan Amortisasi 31. Depreciation and Amortization Expenses 30 September 2015 30 September 2014 September 30, 2015 September 30, 2014 Penyusutan aset tetap Depreciation of property Catatan 10 731.043.040.388 678.939.835.982 and equipment Note 10 Amortisasi aset tak berwujud Amortization of intangible assets Catatan 11 248.952.085.948 171.247.734.174 Note 11 Jumlah 979.995.126.336 850.187.570.156 Total

32. Beban Karyawan

32. Personnel Expenses

30 September 2015 30 September 2014 September 30, 2015 September 30, 2014 Gaji dan tunjangan karyawan 186.517.814.169 176.585.351.723 Salaries and allowance Tenaga alih daya 89.959.482.396 77.981.100.265 Outsourcing of employees Imbalan kerja 17.061.059.250 15.560.829.500 Post-employment benefits Lain-lain masing-masing Others dibawah Rp 1 miliar 4.002.764.757 3.247.558.590 each below Rp 1 billion Jumlah 297.541.120.572 273.374.840.078 Total 33. Beban Penjualan dan Pemasaran 33. Sales and Marketing Expenses 30 September 2015 30 September 2014 September 30, 2015 September 30, 2014 Iklan dan promosi 200.189.930.557 236.413.154.157 Advertising and promotion Kartu dan biaya voucher 53.357.142.434 46.935.955.777 Card and voucher costs Lain-lain masing-masing Others di bawah Rp 1 miliar 12.381.023.586 15.907.562.842 each below Rp 1 billion Jumlah 265.928.096.577 299.256.672.776 Total 34. Beban Umum dan Administrasi 34. General and Administrative Expenses 30 September 2015 30 September 2014 September 30, 2015 September 30, 2014 Sewa 19.531.394.943 14.128.306.637 Rental Perjalanan dinas 13.387.958.680 10.077.686.076 Travel expenses Listrik, air dan telepon 6.634.542.349 5.085.313.186 Electricity, water and telephone Jasa profesional 4.741.547.844 7.777.639.358 Professional fees Perbaikan dan pemeliharaan 4.652.048.371 3.703.137.306 Repairs and maintenance Beban kantor 4.514.421.638 2.361.725.460 Office expenses Beban perijinan 3.391.337.772 2.202.518.724 Permit and licenses Asuransi 2.498.825.939 2.200.443.597 Insurance Cadangan kerugian penurunan Allowance for receivable impairment nilai piutang Catatan 5 1.897.973.064 3.220.994.520 Note 5 PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir 30 September 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 September 30, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 100 - 30 September 2015 30 September 2014 September 30, 2015 September 30, 2014 Cadangan kerugian penurunan Allowance for decline in value nilai persediaan Catatan 6 - 1.000.074.456 of inventories Note 6 Lain-lain masing-masing di bawah Rp 1 miliar 26.131.950.777 16.254.457.728 Others each below Rp 1 billion Jumlah 87.382.001.377 68.012.297.048 Total 35. Beban Bunga dan Keuangan Lainnya 35. Interest and Other Financial Charges 30 September 2015 30 September 2014 September 30, 2015 September 30, 2014 Beban bunga Interest on: Utang sewa pembiayaan 139.658.340.251 143.093.585.738 Lease liabilities Utang obligasi 118.175.027.784 91.518.824.182 Bonds payable Utang pinjaman 9.395.390.420 34.225.897.920 Loans payable Lain-lain masing-masing Others each below di bawah Rp 1 miliar 23.947.336.654 2.663.749.145 Rp 1 billion Jumlah 291.176.095.109 271.502.056.985 Total 36. Imbalan Pasca Kerja 36. Post-Employment Benefits Besarnya imbalan pasca kerja dihitung berdasarkan Undang-undang No. 13 Tahun 2003. Tidak terdapat pendanaan khusus yang disisihkan oleh Perusahaan sehubungan dengan imbalan pasca kerja tersebut. The amount of post-employment benefits is determined based on the outstanding regulation Law No. 13 Year 2003. No funding of the benefits has been made to date. Laporan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang Grup, dilakukan oleh PT Milliman Indonesia, aktuaris independen pada tanggal 20 Januari 2015. The latest actuarial valuation report on the long term employee benefits liability was from PT Milliman Indonesia, an independent actuary, dated January 20, 2015. Rekonsiliasi dari nilai kini cadangan imbalan pasca kerja yang tidak didanai dan cadangan imbalan kerja jangka panjang dalam laporan posisi keuangan konsolidasian adalah sebagai berikut: A reconciliation of the present value of unfunded employee benefits liability to the amount of long- term employee benefits liability presented in the consolidated statements of financial position follows: 30 September 2015 31 Desember 2014 31 Desember 2013 31 Desember 2012 31 Desember 2011 September 30, 2015 December 31, 2014 December 31, 2013 December 31, 2012 December 31, 2011 Nilai kini liabilitas imbalan kerja Present value of unfunded jangka panjang yang tidak didana 124.652.410.250 107.591.351.000 88.432.538.000 114.376.190.000 99.882.138.000 employee benefits liability