Obligasi Wajib Konversi OWK - Rupiah Mandatory Convertible Bonds MCB -

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode Triwulan yang Berakhir 31 Maret 2017 dan 31 Desember 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Quarter Periods Ended March 31, 2017 and December 31, 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 91 - Berdasarkan Akta No. 102 tanggal 19 Juni 2015 dan Akta No. 14 tanggal 2 September 2015 dari Linda Herawati, S.H., notaris di Jakarta, Perusahaan melaksanakan konversi OWK I dan OWK II menjadi saham baru Seri C, sehingga saldo OWK II pada tanggal 31 Maret 2017 dan 31 Desember 2016 sebesar Rp 3.800.000.000.000. Based on the Notarial Deed No. 102 dated June 19, 2015 and Notarial Deed No. 14 dated September 2, 2015 of Linda Herawati, S.H., a notary in Jakarta, the Company converted MCB I and MCB II into Company PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode Triwulan yang Berakhir 31 Maret 2017 dan 31 Desember 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Quarter Periods Ended March 31, 2017 and December 31, 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 92 - 30. Beban Penyusutan dan Amortisasi 30. Depreciation and Amortization Expenses 31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016 Penyusutan aset tetap Depreciation of property Catatan 10 418.338.822.728 442.688.863.974 and equipment Note 10 Amortisasi aset tak berwujud Amortization of intangible assets Catatan 11 150.461.142.542 90.386.097.560 Note 11 Jumlah 568.799.965.270 533.074.961.534 Total 31. Beban Karyawan 31. Personnel Expenses 31 Maret 2017 31 M aret 2016 M arch 31 , 2017 March 31, 2016 Gaji dan tunjangan karyawan 65.416.414.895 67.151.957.070 Salaries and allowance Tenaga alih daya 59.465.367.339 41.530.142.280 Outsourcing of employees Long-term employee benefits Imbalan kerja Catatan 35 7.424.713.250 6.033.983.701 expense Note 35 Lain-lain 789.357.436 1.400.357.757 Others Jumlah 133.095.852.920 116.116.440.808 Total 32. Beban Penjualan dan Pemasaran 32. Sales and Marketing Expenses 31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016 Iklan dan promosi 61.341.315.621 79.403.023.635 Advertising and promotion Kartu dan biaya voucher 21.377.343.170 7.270.468.990 Card and voucher costs Distribusi 9.698.654.707 12.360.624.656 Distribution Lain-lain masing-masing Others di bawah Rp 1 miliar 9.555.206.258 4.817.736.451 each below Rp 1 billion Jumlah 101.972.519.756 103.851.853.732 Total PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Periode Triwulan yang Berakhir 31 Maret 2017 dan 31 Desember 2016 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Quarter Periods Ended March 31, 2017 and December 31, 2016 Figures are Presented in Rupiah, unless Otherwise Stated - 93 - 33. Beban Umum dan Administrasi 33. General and Administrative Expenses 31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016 Beban pajak dan perijinan 20.995.666.580 1.423.113.612 Tax, permit and licenses Biaya jasa bank 12.924.289.936 11.326.746.870 Bank service charges Perjalanan dinas 8.673.083.509 7.163.498.207 Travel expenses Sewa 7.216.120.255 5.878.557.413 Rental Listrik, air dan telepon 2.941.710.716 2.816.515.647 Electricity, water and telephone Perbaikan dan pemeliharaan 2.365.944.241 2.391.414.608 Repairs and maintenance Beban kantor 1.129.441.997 1.209.810.347 Office expenses Asuransi 1.003.188.142 615.831.382 Insurance Jasa profesional 878.511.122 82.922.907 Professional fees Cadangan kerugian penurunan nilai piutang Allowance for receivable impairment Lain-lain 1.181.588.832 1.899.234.355 Others Jumlah 59.309.545.330 34.807.645.348 Total 34. Beban Bunga dan Keuangan Lainnya 34. Interest and Other Financial Charges 31 Maret 2017 31 Maret 2016 March 31, 2017 March 31, 2016 Beban bunga: Interest on: Utang sewa pembiayaan 58.101. 043.956 64.200.488.820 Lease liabilities Utang pinjaman 47.236. 350.964 28.216.971.703 Loans payable Utang obligasi 31.869. 168.630 43.364.712.363 Bonds payable Amortisasi utang ke Amortization of payable to PT Bakrie Telecom Tbk 7.829. 578.267 7.310.132.962 PT Bakrie Telecom Tbk Amortisasi laba hari ke-1 ditangguhkan 7.829. 578.267 7.310.132.962 Amortization of deferred day-1 gain Lain-lain masing-masing Others each below di bawah Rp 1 miliar 6.535. 757.333 1.056.777.158 Rp 1 billion Jumlah 143.742. 320.883 136.838.950.044 Total 35. Imbalan Pasca Kerja 35. Post-Employment Benefits Besarnya imbalan pasca kerja dihitung berdasarkan Undang-undang No. 13 Tahun 2003. Tidak terdapat pendanaan khusus yang disisihkan oleh Perusahaan sehubungan dengan imbalan pasca kerja tersebut. The amount of post-employment benefits is determined based on the outstanding regulation Law No. 13 Year 2003. No funding of the benefits has been made to date. Laporan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang Grup, dilakukan oleh PT Milliman Indonesia, aktuaris independen pada tanggal 27 Januari 2017. The latest actuarial valuation report on the long term employee benefits liability was from PT Milliman Indonesia, an independent actuary, dated January 27, 2017. Jumlah-jumlah yang diakui dalam Iaporan laba rugi dan penghasilan komprehensif lain konsolidasian sehubungan dengan imbalan pasti sebagai berikut: Amounts recognized in the consolidated statement of profit or loss and other comprehensive income in respect of this benefit plans follows: