ASET TETAP Lanjutan PROPERTY AND EQUIPMENT Continued PROPERTI INVESTASI INVESTMENT PROPERTIES

PT Tower Bersama Infrastructure Tbk PT Tower Bersama Infrastructure Tbk Annual Report 2013 Laporan Tahunan 2013 Annual Report 2013 Laporan Tahunan 2013 139 138 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E46 Exhibit E46 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated 12. ASET TETAP Lanjutan 12. PROPERTY AND EQUIPMENT Continued Pada tanggal 31 Desember 2013 dan 2012, aset tetap - sewa pembiayaan berupa kendaraan telah dijadikan jaminan atas liabilitas sewa pembiayaan Catatan 22. As of 31 December 2013 and 2012, leased vehicles are collateralized for finance lease liabilities Note 22. Pada 31 Desember 2013, seluruh aset tetap telah diasuransikan terhadap kebakaran, pencurian dan risiko kerugian lainnya kepada pihak ketiga PT MAA General Assurance, PT KSK Insurance Indonesia, PT Asuransi Adira, PT Jaya Proteksindo Sakti Takaful, PT Asuransi Tokio Marine Indonesia berdasarkan suatu paket polis tertentu dengan nilai pertanggungan sebesar Rp 38.259 Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas risiko yang dipertanggungkan. As of 31 December 2013, all property and equipment have been insured against fire, theft and other losses to third parties PT MAA General Assurance, PT KSK Insurance Indonesia, PT Asuransi Adira, PT Jaya Proteksindo Sakti Takaful, PT Asuransi Tokio Marine Indonesia under a blanket policy with a sum insured of Rp 38,259. Management believes that the sum insured is adequate to cover possible losses from such risks. Berdasarkan evaluasi yang dilakukan manajemen, tidak terdapat kejadian atau perubahan atas keadaan yang menunjukan adanya penurunan nilai aset tetap pada tanggal 31 Desember 2013 dan 2012. Based on evaluation of Management, there were no events or changes in circumstances to indicate any impairment of property and equipment as of 31 December 2013 and 2012. 13. PROPERTI INVESTASI 13. INVESTMENT PROPERTIES Sehubungan dengan penerapan PSAK No. 13 Revisi 2011, “Properti Investasi”, Perusahaan dan entitas anak telah memilih model nilai wajar untuk pengukuran setelah pengakuan awal. Nilai wajar properti investasi per 31 Desember 2013 dan 2012 ditentukan berdasarkan penilaian dari penilai independen KJPP Martokoesoemo Prasetyo Rekan dalam laporannya masing-masing bertanggal 10 Februari 2014 dan 19 Februari 2013 dan telah sesuai dengan peraturan Bapepam-LK No. VIII.C.4 mengenai pedoman penilaian dan penyajian laporan penilaian properti di pasar modal. Laba atau rugi antara biaya historis dan nilai wajar diakui di dalam laporan laba rugi komprehensif konsolidasian. Regarding the implementation of SFAS No. 13 Revised 2011, “Investment Property”, the Company and subsidiaries have chosen the fair value model for the measurement after initial recognition. The fair value of investment property as of 31 December 2013 and 2012 is determined based on the appraisal of KJPP Martokoesoemo Prasetyo Rekan in their report dated 10 February 2014 and 19 February 2013 and incorporates the regulation of Bapepam-LK No. VIII.C.4 regarding the guidelines of appraisal and presentation of property appraisal report to capitals market. Profit or loss between historical cost and fair value shall be recognized in the consolidated statements of comprehensive income. Dalam menentukan nilai wajar, Penilai Independen menggunakan metode penilaian dengan mengkombinasikan dua pendekatan, yaitu pendekatan pendapatan yang mendiskontokan penerimaan kas dimasa depan, dan pendekatan biaya yang menggunakan biaya penggantian pada saat ini. To determine the fair value, the Independent Appraiser utilizes a combination of two approaches as the appraisal method: the income approach, which discounts future cash flows, and the cost approach, which is based on current replacement cost. Asumsi utama yang digunakan oleh Penilai Independen adalah sebagai berikut: a. Inflasi per tahun adalah 8,38 31 December 2012: 4,90; b. Tingkat bunga diskonto per tahun sebesar 10,54 31 Desember 2012: 11,90. The Independent Appraiser uses the following key assumptions: a. Inflation per year of 8.38 31 December 2012: 4.90; b. Discount rate per year of 10.54 31 December 2012: 11.90. Laba atau rugi antara nilai wajar saat ini dan sebelumnya diakui di dalam laporan laba rugi komprehensif konsolidasian. Gains or losses in relation to the difference between current and prior fair values are recognized in the consolidated statements of comprehensive income. These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E47 Exhibit E47 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated 13. PROPERTI INVESTASI Lanjutan 13. INVESTMENT PROPERTIES Continued