Market risk Continued Risiko Tingkat Suku Bunga

in Indonesian Language Ekshibit E106 Exhibit E106 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2016 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2016 Expressed in million Rupiah, unless otherwise stated 41. MANAJEMEN RISIKO KEUANGAN Lanjutan 41. FINANCIAL RISK MANAGEMENT Continued d. Estimasi nilai wajar Lanjutan

d. Fair value estimation Continued

Tabel di bawah ini menggambarkan nilai tercatat dan nilai wajar dari aset dan liabilitas keuangan: The following table shows the fair values of financial assets and liabilities, together with the carrying amounts, are as follow: 2 0 1 6 2 0 1 5 Nilai tercatat Nilai wajar Nilai tercatat Nilai wajar Carrying Fair Carrying Fair amount value amount value Aset keuangan Financial assets Kas dan bank 365.342 365.342 296.131 296.131 Cash on hand and in banks Investasi 2.387 2.387 845 845 Investment Pendapatan yang masih harus diterima 288.507 288.507 576.145 576.145 Accrued revenue Piutang usaha – pihak ketiga 409.092 409.092 481.519 481.519 Trade receivables – third parties Piutang lain-lain – pihak ketiga 78.042 78.042 211.652 211.652 Other receivables – third parties Uang jaminan 1.597 1.597 5.871 5.871 Refundable deposits J u m l a h 1.144.967 1.144.967 1.572.163 1.572.163 T o t a l 2 0 1 6 2 0 1 5 Nilai tercatat Nilai wajar Nilai tercatat Nilai wajar Carrying Fair Carrying Fair amount value amount value Liabilitas keuangan Financial liabilities Utang usaha – pihak ketiga 184.918 184.918 192.629 192.629 Trade payables – third parties Utang lain-lain – pihak ketiga 18.532 18.532 66.916 66.916 Other payables – third parties Beban masih harus dibayar 1.064.440 1.064.440 541.390 541.390 Accrued expenses Pinjaman jangka panjang : Long –term loan : sewa pembiayaan 10.760 10.760 11.991 11.991 finance lease pihak ketiga 10.004.651 10.004.651 9.403.223 9.403.223 third parties Surat utang 8.892.520 8.892.520 9.065.056 9.065.056 Notes J u m l a h 20.175.821 20.175.821 19.281.205 19.281.205 T o t a l Nilai wajar atas sebagian besar aset dan liabilitas keuangan mendekati nilai tercatat karena dampak pendiskontoan yang tidak signifikan. The fair value of most of the financial assets and liabilities approximates their carrying amount, as the impact of discounting is not significant. Nilai wajar dari pinjaman jangka panjang dinilai menggunakan discounted cash flows berdasarkan tingkat suku bunga efektif terakhir yang berlaku untuk masing- masing pinjaman yang diutilisasi. The fair value of long-term loans are estimated by using discounted cash flows applying the effective interest rate charged by the lenders for the last utilisation in each currency borrowings.