INFORMASI TAMBAHAN ARUS KAS SUPLEMENTARY CASH FLOWS INFORMATION REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS STANDAR AKUNTANSI REVISI YANG TELAH DITERBITKAN REVISED ACCOUNTING STANDARDS THAT HAVE BEEN PUBLISHED BUT NOT YET

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 115 41. INFORMASI TAMBAHAN ARUS KAS 41. SUPLEMENTARY CASH FLOWS INFORMATION Transaksi non kas yang signifikan Significant non-cash transactions Disajikan Kembali As Restated 2012 2011 Selisih kurs karena penjabaran Difference in foreign currency laporan keuangan translation of financial Entitas anak 3.251.671.587 1.340.228.969 statements of the Subsidiary Penambahan aset tetap melalui Addition of fixed assets through reklasifikasi uang muka reclasification of advance for pembelian aset tetap 868.000.000 2.486.485.700 purchase of fixed assets Penambahan aset sewa Addition of assets under finance pembiayaan melalui utang lease through incurrence of pembiayaan konsumen 1.553.881.364 765.000.000 consumer financing payable 42. REKLASIFIKASI AKUN 42. RECLASSIFICATION OF ACCOUNTS Laporan keuangan konsolidasian 31 Desember 2011 telah direklasifikasi agar sesuai dengan penyajian laporan keuangan konsolidasian untuk tahun yang berakhir 31 Desember 2012. Consolidated financial statement as of December 31, 2011 have been reclassified to conform with the presentation of the consolidated financial statement for the year ended December 31, 2012. Laporan terdahuluPreviously stated Direklasifikasi kembaliReclassified JumlahAmount Biaya dibayar di mukaPrepaid expenses Biaya dibayar di muka jangka panjangPrepaid long-term rent 13.004.327.059 Beban keuanganFinance cost Beban penjualan dan distribusi Selling and distribution expenses 20.680.309.098

43. STANDAR AKUNTANSI REVISI YANG TELAH DITERBITKAN

NAMUN BELUM BERLAKU EFEKTIF

43. REVISED ACCOUNTING STANDARDS THAT HAVE BEEN PUBLISHED BUT NOT YET

EFFECTIVE Berikut ini adalah beberapa standar akuntansi yang telah diterbitkan oleh Dewan Standar Akuntansi Keuangan DSAK yang dipandang relevan terhadap pelaporan keuangan Perusahaan namun belum berlaku efektif untuk laporan keuangan tahun 2012: The following are several published accounting standards by the Indonesian Financial Accounting Standards Board FASB that are considered relevant to the financial reporting of the Company but not yet effective for 2012 financial statements: PSAK No. 38 “Kombinasi Bisnis Entitas Sepengendali”, yang menggantikan PSAK No. 38 Revisi 2004 “Akuntansi Restrukturisasi Entitas Sepengendali”. PSAK No. 38 “Common Controls Business Combinations”, that replaced PSAK No. 38 Revised 2004 “Accounting for Restructuring Entities Under Common Control”. 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 116

44. PERISTIWA SETELAH TANGGAL PERIODE PELAPORAN