APPROPRIATED RETAINED EARNINGS Daftar Laporan Audit

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 64 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TRIWULAN DAN SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated

24. BEBAN GAJI

DAN KESEJAHTERAAN KARYAWAN lanjutan 24. SALARIES AND EMPLOYEE BENEFITS continued Jumlah karyawan tetap tidak diaudit per tanggal 30 September 2014 dan 2013 masing-masing adalah 2.190 dan 2.011 orang. The number of permanent employees unaudited as at 30 September 2014 and 2013 are 2,190 and 2,011 employees, respectively. Lihat Catatan 28 untuk informasi mengenai pihak- pihak berelasi. See Note 28 for related party information. 25. BIAYA KEUANGAN 25. FINANCE COSTS 2014 2013 2014 2013 9 bulan 9 bulan 3 bulan 3 bulan months months months months Bunga atas pinjaman 1,043,650 649,320 372,289 250,807 Interest on loans Lain-lain 250,083 59,217 29,860 14,292 Others Jumlah biaya keuangan 1,293,733 708,537 342,429 265,099 Total finance costs 26. INSTRUMEN DERIVATIF 26. DERIVATIVE INSTRUMENTS 30092014 31122013 Piutang derivatif: Derivative receivables: Cross currency swap - - Kontrak swap valuta asing 397,772 459,568 contracts Forward foreign currency - - Kontrak berjangka valuta asing 120,349 239,636 contracts 518,121 699,204 Dikurangi: bagian lancar 120,349 - Less: current portion Bagian tidak lancar 397,772 699,204 Non-current portion Hutang derivatif: Derivative payables: Interest rate - - Kontrak swap tingkat bunga 39,998 52,322 swap contracts - Call spread 26,835 - Call spread - Forward foreign currency - - Kontrak berjangka valuta asing 3,086 - contracts 69,919 52,322 Dikurangi: bagian lancar 9,400 - Less: current portion Bagian tidak lancar 60,519 52,322 Non-current portion Nilai wajar kontrak berjangka valuta asing, kontrak swap valuta asing, kontrak swap tingkat bunga dan kontrak call spread dihitung menggunakan nilai tukar yang ditetapkan oleh bank-bank Perseroan pada tanggal laporan posisi keuangan konsolidasian interim. The fair values on forward foreign currency contracts, cross currency swap contracts, interest rate swap contracts and call spread contracts have been calculated using rates quoted by the Company’s bankers as at the interim consolidated statements of financial position date. PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 65 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TRIWULAN DAN SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 26. INSTRUMEN DERIVATIF lanjutan 26. DERIVATIVE INSTRUMENTS continued Perubahan nilai wajar dan realisasi dari instrumen keuangan derivatif dicatat sebagai penghasilan keuangan atau biaya keuangan pada laporan laba rugi komprehensif konsolidasian interim untuk periode sembilan bulan. Untuk periode yang berakhir pada 30 September 2014 Perseroan mencatat biaya keuangan sebesar Rp 182.697 pada laporan laba rugi komprehensif konsolidasian interim. The net changes in fair value and settlement of derivative instruments are recorded as finance income or finance costs in the interim consolidated financial statements of comprehensive income for the nine-month period. For the period ended 30 September 2014 the Company recorded finance costs amounting Rp 182,697 in the interim consolidated statements of comprehensive income. Informasi lain sehubungan dengan piutang dan hutang derivatif per 30 September 2014 adalah sebagai berikut: Other information relating to the derivative receivables and payables as at 30 September 2014, are as follows: Kontrak berjangka valuta asing Forward foreign currency contracts Jumlah nosional Kurs forward Premi Pihak-pihak USD nilai Rupiah penuh per tahun dalam perjanjian Notional amount Strike rate Periode Premium Counterparties USD full amount Rupiah Period per annum Standard Chartered Bank 29,545,457 1 USD = Rp 9,000 - 18 September 2.25 - 5.26 Rp 9,725 September 2009 - 29 September September 2015 J.P. Morgan Securities 9,090,909 1 USD = Rp 9,000 31 Desember 3.45 S.E.A. Ltd. December 2009 - 29 September September 2015 Standard Chartered Bank 9,582,023 1 USD = Rp 12,245 8 Januari 8.30 - 8.35 January 2014 - 29 September September 2015 Premi atas kontrak berjangka valuta asing tersebut akan dibayar setiap enam bulanan. The premiums on the forward foreign currency contracts will be paid semiannually. Kontrak swap valuta asing Cross currency swap contracts Pihak-pihak dalam perjanjian Jumlah nosional USD Periode Jumlah swap Counterparties Notional amount USD Period Swap amount The Bank of Tokyo Mitsubishi UFJ, Ltd. 99,000,000 25 Maret March 2013 - Rp 961,785 24 Maret March 2016 Standard Chartered Bank 50,000,000 13 Juni June 2013 - Rp 495,900 13 Juni June 2018 Lindung nilai terhadap pembayaran pokok dan bunga pinjaman bank dalam USD Hedging of the payment of the principal and interest of long-term loans in USD Nilai tukar per USD nilai Suku bunga tetap yang Rupiah penuh Suku bunga yang dikeluarkan per tahun Exchange rate diterima dalam USD Periode pertukaran dalam IDR Fixed per USD full Interest rate Exchange period interest rate paid in IDR amount Rupiah received in USD Triwulanan Quarterly 6.93 Rp 9,715 SIBOR 3 bulan + marjin 0,8 3 months’ SIBOR + 0.8 margin Triwulanan Quarterly 7.60 Rp 9,918 Suku bunga tetap 2,3 Fixed rate 2.3