ASET TETAP lanjutan FIXED ASSETS continued INVESTASI PADA ENTITAS ASOSIASI INVESTMENT IN ASSOCIATED COMPANIES

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 85 11. INVESTASI PADA ENTITAS ASOSIASI lanjutan 11. INVESTMENT IN ASSOCIATED COMPANIES continued Pada September 2014, KMK, Entitas Anak, ikut mendirikan PT Home Tester Indonesia “HTI” dengan kepemilikan 150 saham setara 50,00 dengan nilai investasi sebesar AS150.000 atau setara dengan Rp1.830.000. HTI adalah perusahaan yang bergerak di bidang jasa penelitian pasar dan berdomisili di Jakarta. In September 2014, KMK, a subsidiary, participated in the establishment of PT Home Tester Indonesia “HTI” acquiring 150 shares equal to a 50.00 ownership interest, with an initial investment of US150,000 or equivalent to Rp1,830,000. HTI is engaged in market research services and is domiciled in Jakarta. Pada bulan Oktober 2014, PT Surya Cipta Media Tbk “SCM” membeli 400.000 saham Whisper Media Pte. Ltd., Singapura, setara dengan 50,00 kepemilikan dengan nilai investasi awal sebesar Rp24,05 miliar. Whisper Media Pte. Ltd. berdomisili di Singapura dan bergerak di bidang pengembangan dan penyediaan jasa dan teknologi periklanan digital. In October 2014, PT Surya Cipta Media Tbk “SCM” acquired 400,000 shares in Whisper Media Pte. Ltd., Singapore, equal to a 50.00 ownership interest with an initial investment of Rp24.05 billion. Whisper Media Pte. Ltd. is domiciled in Singapore and is engaged in developing and providing digital embedded advertising services and technologies. Pada September 2014, PT Elang Cakra Arena “ECA”, entitas anak, ikut mendirikan PT Surya Cipta Atraksi “SCA” dengan kepemilikan 1.500 saham setara 50,00 dengan nilai investasi sebesar Rp1.500.000. SCA adalah perusahaan yang bergerak di bidang jasa impresariat dan berdomisili di Jakarta. In September 2014, PT Elang Cakra Arena “ECA”, a subsidiary, participated in the establishment of PT Surya Cipta Atraksi “SCA” acquiring 1,500 shares equal to a 50.00 ownership interest with an initial investment of Rp1,500,000. SCA is engaged in impresario services and is domiciled in Jakarta. Pada September 2013, PT Elang Medika Corpora “EMC”, entitas anak, membeli kepemilikan saham pada PT Surya Cipta Medika sebesar 33,33 atau 31.000 saham dengan nilai investasi awal sebesar Rp31 miliar. PT Surya Cipta Medika berdomisili di Jakarta dan bergerak di bidang perdagangan dan jasa. Pada Desember 2014, EMC menambah penyertaan sebesar Rp8.000.000 atau 8.000 saham. In September 2013, PT Elang Medika Corpora “EMC”, a Subsidiary, acquired the shares ownership of 33.33 or 31,000 shares in PT Surya Cipta Medika, with an initial investment of Rp31 billion. PT Surya Cipta Medika is domiciled in Jakarta and is engaged in trading and services. In December 2014, EMC invested additional investment of Rp8,000,000 or 8,000 shares. Jumlah aset, liabilitas, pendapatan dan rugi entitas asosiasi adalah sebagai berikut: Total assets, liabilities, revenue and loss of the associated company are as follows: Total Laba Rugi Komprehensif Jumlah Total Jumlah aset Jumlah liabilitas pendapatan Comprehensive Total assets Total Liabilities Total revenue Income loss 30 Juni 2015 June 30, 2015 PT Surya Cipta Medika 267.290.688 238.714.377 102.216.403 2.265.218 PT Surya Cipta Medika PT Allproperty Media 54.730.154 13.117.824 4.083.546 5.140.075 PT Allproperty Media PT Surya Cipta Atraksi 2.159.276 3.043 439.545 716.350 PT Surya Cipta Atraksi PT Home Tester Indonesia 2.859.908 215.624 586.570 787.029 PT Home Tester Indonesia Whisper Media Pte. Ltd. 39.747.231 6.327.180 501.596 259.385 Whisper Media Pte. Ltd. PT Bukalapak.com 118.685.194 26.998.952 3.277.805 39.686.694 PT Bukalapak.com 31 Desember 2014 December 31, 2014 PT Surya Cipta Medika 281.509.346 250.446.770 204.489.014 23.509.585 PT Surya Cipta Medika PT Allproperty Media 56.777.575 12.273.661 3.602.348 9.593.015 PT Allproperty Media PT Surya Cipta Atraksi 2.873.797 1.213 - 127.416 PT Surya Cipta Atraksi PT Home Tester Indonesia 3.365.015 91.383 - 386.369 PT Home Tester Indonesia Whisper Media Pte. Ltd. 37.985.426 6.215.199 582.020 9.386 Whisper Media Pte. Ltd. The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 86 12. GOODWILL DAN ASET TAKBERWUJUD 12. GOODWILL AND INTANGIBLE ASSETS Akun ini merupakan goodwill dan aset takberwujud yang dihasilkan dari kombinasi bisnis. Rincian goodwill dan aset takberwujud adalah sebagai berikut: This account represents goodwill and intangible assets resulting from business combinations. The details of goodwill and intangible assets are as follows: Hubungan Pelanggan, Order Backlog dan Perijinan Customer Hak Penyiaran Relationship Goodwill Broadcasting Order Backlog Total Goodwill Rights and Licenses Total BIaya perolehan Cost Saldo, 31 Desember 2014 1.645.876.782 1.206.173.414 654.654.188 3.506.704.384 Balance, December 31, 2014 Penjualan kepemilikan pada Sale of ownership in entitas anak dengan subsidiaries with hilang pengendalian Catatan 1c 119.002.572 - 654.654.188 773.656.760 loss of control Note 1c Saldo, 30 Juni 2015 1.526.874.210 1.206.173.414 - 2.733.047.624 Balance, June 30, 2015 Akumulasi amortisasi Accumulated amortization Saldo , 31 Desember 2014 - 274.739.500 165.931.291 440.670.791 Balance, December 31, 2014 Amortisasi tahun berjalan - 40.205.780 2.031.958 42.237.738 Amortization during the year Penjualan kepemilikan pada Sale of ownership in entitas anak dengan subsidiaries with hilang pengendalian Catatan 1c - - 167.963.249 167.963.249 loss of control Note 1c Saldo, 30 Juni 2015 - 314.945.280 - 314.945.280 Balance, June 30, 2015 Effect of foreign Efek translasi mata uang asing currency translation Saldo , 31 Desember 2014 - - 94.925.221 94.925.221 Balance, December 31, 2014 Penjualan kepemilikan pada Sale of ownership in entitas anak dengan subsidiaries with Hilang pengendalian Catatan 1c - - 94.925.221 94.925.221 loss of control Note 1c Saldo, 30 Juni 2015 - - - - Balance, June 30, 2015 Nilai buku neto Net book value 31 Desember 2014 1.645.876.782 931.433.914 583.648.118 3.160.958.814 December 31, 2014 30 Juni 2015 1.526.874.210 891.228.134 - 2.418.102.344 June 30, 2015 Goodwill merupakan manfaat ekonomi masa depan yang diperoleh dari kombinasi bisnis yang tidak teridentifikasi secara individual dan diakui secara terpisah. Hak penyiaran merupakan hak yang dimiliki oleh IVM sebagai penyiar nasional. Beban amortisasi aset takberwujud untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2015 dan 2014 masing-masing sebesar Rp40.205.780 dan Rp40.205.780, disajikan sebagai bagian dari akun “Beban Umum dan Administrasi” dalam laporan laba rugi komprehensif konsolidasian Catatan 32. Goodwill represents the future economic benefits acquired in business combinations that are not individually identified and separately recognized. Broadcasting rights represent the right owned by IVM as national broadcaster. The related amortization expense of intangible assets for the six-month periods ended June 30, 2015 and 2014 amounted to Rp40,205,780 and Rp40,205,780, respectively, are presented as part of “General and Administrative Expenses” account in the consolidated statements of comprehensive income Note 32.