Beban Penjualan dan Pemasaran Sales and Marketing Expenses

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 102 -

33. Beban Karyawan

33. Personnel Expenses

30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Gaji dan tunjangan karyawan 166.243.643.216 133.216.562.909 Salaries and allowance Tenaga alih daya 96.809.344.681 61.741.088.328 Outsourcing of employees Imbalan kerja Catatan 36 19.249.268.002 18.220.578.746 Post-employment benefits Note 36 Perekrutan, pelatihan dan Recruitment, training and pengembangan 2.783.614.558 2.105.904.004 development Lain-lain - 395.132.136 Others Jumlah 285.085.870.457 215.679.266.123 Total 34. Beban Umum dan Administrasi 34. General and Administrative Expenses 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Sewa 15.167.325.371 12.072.914.836 Rental Perjalanan dinas 8.280.923.040 7.199.129.611 Travel expenses Jasa profesional 4.541.615.802 1.699.036.429 Professional fees Beban kantor 4.429.809.863 3.577.404.946 Office expenses Listrik, air dan telepon 4.223.508.577 3.200.151.241 Electricity, water and telephone Perbaikan dan pemeliharaan 3.162.792.100 1.916.340.040 Repairs and maintenance Beban perijinan 2.365.433.442 5.259.887.619 Permit and licenses Penyisihan piutang ragu-ragu Provision for doubtful accounts Catatan 6 2.019.295.754 3.005.754.655 Note 6 Asuransi 1.494.831.430 1.799.175.930 Insurance Lain-lain 11.238.495.840 5.422.698.432 Others Jumlah 56.924.031.219 45.152.493.739 Total 35. Beban Bunga dan Keuangan Lainnya 35. Interest and Other Financial Charges 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Beban bunga Interest on: Utang sewa pembiayaan 152.853.305.045 154.016.605.035 Lease liabil ities Utang obli gasi 53.906.459.703 53.948.339.951 Bonds payable Global Notes Catatan 23 56.199.800.315 43.898.661.903 Global Notes Note 23 Utang pinj aman Catatan 22 21.941.925.043 13.437.471.855 Loans payable Note 22 Pinjaman jangka pendek Catatan 16 1.567.489.573 - Short-term loans Note 16 Beban keuangan lainnya: Other financial charges: Lain-lain masing-masing Others each below di bawah Rp 1 miliar 860.594.618 144.652.500 Rp 1 billion Jumlah 287.329.574.297 265.445.731.244 Total PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 103 - 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 Eldridge Guna Prima Solution, aktuaris independen pada tanggal 19 Juni 2013. The latest actuarial valuation report on the long term employee benefits liability was from PT Eldridge Guna Prima Solution, an independent actuary, dated June 19, 2013. 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 are as follows: 30 September 2013 31 Desember 2012 31 Desember 2011 31 Desember 2010 31 Desember 2009 September 30, 2013 December 31, 2012 December 31, 2011 December 31, 2010 December 31, 2009 Nilai kini liabilitas imbalan kerja Present value of unfunded jangka panjang yang tidak didanai 127.065.167.333 114.376.190.000 99.882.138.000 60.891.893.000 51.487.454.000 employee benefits liability Beban jasa lalu yang belum diakui 105.791.330 240.172.000 471.375.000 744.231.000 989.142.000 Unrecognized past service costs Keuntungan kerugian aktuarial yang tidak diakui 20.408.582.000 14.429.945.000 8.616.226.000 3.508.422.000 383.068.000 Unrecognized actuarial gains loss Liabilitas imbalan kerja jangka panjang 147.367.958.003 128.565.963.000 108.026.989.000 63.656.084.000 50.115.244.000 Long-term employee benefits liability Mutasi liabilitas imbalan jangka panjang adalah sebagai berikut: Movement of long-term employee benefits liability is as follows: 30 September 2013 31 Desember 2012 September 30, 201 3 December 31, 2012 S aldo awal tahun 128.565.963.000 108.026.989.000 Beginning of the year B eban selama tahun berj alan 19.249.268.002 24.442.743.000 Provision for the year P embayaran selama tahun berjalan 447.272.999 3.903.769.000 Payments made during the year S aldo akhir tahun 147.367.958.003 128.565.963.000 End of year Beban imbalan kerja jangka panjang adalah sebagai berikut: Long-term employee benefit expense consists of the following: 30 September 2013 30 S eptember 2012 September 30, 201 3 September 30, 2012 B iaya jasa kini 14.006.188.335 13.077.062.250 Current service co st B iaya bunga 5.487.442.000 5.493.640.500 Interest cost B iaya jasa lalu 134.379.667 173.402.250 Past service costs A mortisasi laba aktuarial yang Amortization of unrecognized belum diakui 750.918.000 523.526.254 actuarial gains B iaya pemutusan kontrak kerja 372.176.000 - Contract termination cost Jumlah 19.249.268.002 18.220.578.746 Total Beban imbalan kerja jangka panjang disajikan sebagai bagian dari “Beban karyawan” dalam laporan rugi komprehensif konsolidasian. Long-term employee benefits expense is presented as part of “Personnel expenses” in the consolidated statements of comprehensive loss.