Income Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 105 - 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Rugi sebelum pajak menurut Loss before tax per consolidated laporan rugi konsolidasi 1.717.613.724.575 1.314.163.881.896 statements of comprehensive loss Depresiasi atas kelebihan nilai wajar Depreciation of excess of fair value over dengan nilai tercatat atas akuisisi carrying value of acquired assets from dari anak perusahaan 36.120.287.116 36.164.360.698 a Subsidi ary Jurnal eliminasi konsolidasi 94.059.603.067 147.252.407.377 Elimination of consolidation entries Rugi sebelum pajak anak perusahaan 696.545.058.137 491.259.555.493 Loss before tax of the subsidiaries Rugi sebelum pajak Perusahaan 1.079.007.982.389 933.992.373.082 Loss before tax of the Company Perbedaan temporer: Temporary differences: Penyesuaian bunga atas Adjustments in interest penerapan PSAK 55 66.401.239.184 54.574.671.689 inrelation to adopti on of PSAK55 Penyusutan aset sewa pembiayaan 63.816.454.359 62.699.697.250 Depreciation of leased assets Beban imbalan pasca kerja 7.035.643.668 7.097.111.249 Post-employment benefits obligation Beban piutang ragu-ragu 1.221.249.306 1.887.079.044 Provision for doubtful accounts Penjualan aset tetap - 177.591.016.580 Sales of property, plant and equipment Cadangan untuk penurunan Allowance for decline recovery pemulihan nilai persediaan 1.359.743.576 - in value of inventories Perbedaan penyusutan komersial Difference between commercial dan fiskal 13.726.993.428 122.222.998.664 and fiscal depreciation expense Pembayaran sewa pembiayaan 43.957.420.491 43.587.190.437 Payments of finance lease Jumlah 79.430.429.022 138.039.386.711 Net Perbedaan yang tidak dapat diperhitungkan menurut fiskal : Permanent differences: Perubahan efek nilai wajar Change in fai r value of conversion opsi konversi 106.627.034.793 - option Kesejahteraan karyawan 3.956.614.230 253.330.951 Personnel expenses Beban paj ak 724.762.431 421.499.720 Tax expenses Transportasi 58.683.168 52.957.343 Transportati on Perjamuan dan sumbangan 879.971 745.874.897 Entertainment and donation Penghasi lan bunga dikenakan Interest income already subjected pajak final 5.056.644.879 4.519.807.968 to final tax Lain-lain - 28.741.556 Others Jumlah 106.309.569.772 3.017.403.501 Net Rugi sebelum rugi fiskal Loss before fi scal loss carryforward Perusahaan 893.267.983.595 798.970.389.872 of the Company Akumulasi rugi fiskal tahun-tahun Fiscal loss carryforward - net of sebelumnya - setelah penyesuaian adjustment per tax assessment dengan surat ketetapan pajak dan letter and the Companys surat keberatan Perusahaan dan objection letter and tax keputusan pengadilan pajak court decision 2012 1.244.844.829.263 - 2012 2011 1.127.757.550.588 1.347.206.206.619 2011 2010 960.811.258.853 960.811.258.853 2010 2009 539.012.858.824 539.012.858.824 2009 2008 1.122.841.692.742 1.122.841.692.742 2008 Akumulasi rugi fiskal 5.888.536.173.865 4.768.842.406.910 Fiscal loss carryforward PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 106 - Untuk periode sembilan bulan yang berakhir 30 September 2013 dan 2012, Perusahaan mengalami rugi fiskal sehingga tidak terdapat taksiran pajak kini untuk periode tersebut. For the nine-month period ended September 30, 2013 and 2012, the Company was in a fiscal loss position, hence, no provision for current income tax was recognized. Laba kena pajak dan beban pajak Grup tahun 2012 sesuai dengan Surat Pemberitahuan Tahunan SPT yang disampaikan Grup kepada Kantor Pelayanan Pajak. The taxable income and tax expense of the Group in 2012 are in accordance with the corporate income tax returns filed to the Tax Service Office. Perusahaan The Company Pada tanggal 23 Juli 2013, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No. 001134061105413 Pajak Penghasilan Badan untuk tahun pajak 2011 yang menyatakan rugi fiskal tahun pajak 2011 sebesar Rp 1.127.757.550.588 dan lebih bayar pajak penghasilan badan sebesar Rp 109.915.450. Pada tanggal 31 Juli 2013, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No. 000204071105413 Pajak Pertambahan Nilai Barang dan Jasa untuk masa pajak Desember 2011 yang menyatakan lebih bayar Pajak Pertambahan Nilai Barang dan Jasa sebesar Rp 15.090.201.981. Kedua lebih bayar tersebut dikompensasikan dengan Surat Ketetapan Pajak Kurang Bayar SKPKB tahun pajak 2011 tanggal 23 Juli 2013 untuk jenis pajak PPh pasal 21, PPh pasal 23, PPh pasal 26, PPh pasal 42 dan Surat Tagihan Pajak STP periode pajak 2011 PPh pasal 21 dengan total sebesar Rp 295.609.025 sehingga pengembalian dana yang diterima adalah sebesar Rp 14.904.508.406 dan telah diterima pada tanggal 10 September 2013. On July 23, 2013, the Company received Overpayment Tax Assessment Letter SKPLB No. 001134061105413 on 2011 corporate income tax for the fiscal year, which stated that the Company has taxable loss for fiscal year 2011 amounted to Rp 1,127,757,550,588 and corporate income tax overpayment amounted to Rp 109,915,450. On July 31, 2013, the Company received Overpayment Tax Assessment Letter SKPLB No. 000204071105413 on December 2011 value added tax for the fiscal year, which stated that the Company has value added tax overpayment amounted to Rp 15,090,201,981. Both refund were compensated with underpayment SKPKB of 2011 withholding tax Article 21, Article 23, Article 26, Article 42 and tax collection letter STP of 2011 withholding tax Article 21 totaling Rp 295,609,025, resulted in refund of Rp 14,904,508,406 and was received on September 10, 2013. Pada tanggal 16 Agustus 2012, Perusahaan menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No. 001094061005412 Pajak Penghasilan Badan untuk masa pajak tahun 2010 yang menyatakan rugi fiskal tahun pajak 2010 sebesar Rp 960.811.258.853 dan lebih bayar Rp 311.373.153. Lebih bayar tersebut dikompensasikan dengan Surat Ketetapan Pajak Kurang Bayar SKPKB tahun pajak 2010 tanggal 16 Agustus 2012 untuk jenis pajak PPh pasal 21, PPh pasal 21 final, PPh pasal 42, PPh pasal 23 dan Surat Tagihan Pajak STP periode pajak 2010 PPh pasal 21, PPh pasal 23, PPh pasal 26 dengan total sebesar Rp 292.084.363 sehingga pengembalian dana yang diterima adalah sebesar Rp 19.288.790 dan telah diterima pada tanggal 1 Oktober 2012. On August 16, 2012, the Company received Overpayment Tax Assessment Letter SKPLB No. 001094061005412 on 2010 corporate income tax for the fiscal year, which stated that the Company has taxable loss for fiscal year 2010 amounted to Rp 960,811,258,853 and corporate income tax overpayment amounted to Rp 311,373,153. That refund was compensated with underpayment SKPKB of 2010 withholding tax Article 21, final Article 21, Article 42, Article 23 and tax collection letter STP of 2010 withholding tax Article 21, Article 23, Article 26 totaling Rp 292,084,363, resulted in refund of Rp 19,288,790 and was received on October 1, 2012. PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 107 - PT Smart Telecom Smartel, Entitas anak PT Smart Telecom Smartel, a subsidiary Pada tanggal 2 Agustus 2013, Smartel, menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No. 000764061109213 Pajak Penghasilan Badan untuk tahun pajak 2011 yang menyatakan rugi fiskal tahun pajak 2011 sebesar Rp 803.485.852.032 dan lebih bayar pajak penghasilan badan sebesar Rp 10.832.361.341. Lebih bayar tersebut dikompensasikan dengan Surat Ketetapan Pajak Kurang Bayar SKPKB tahun pajak 2011 tanggal 2 Agustus 2013 untuk jenis pajak PPh pasal 21 dan PPh pasal 23 dengan total sebesar Rp 713.367.022 sehingga pengembalian dana yang diterima adalah sebesar Rp 10.118.994.319 dan telah diterima pada tanggal 6 September 2013. On August 2, 2013, Smartel, received Overpayment Tax Assessment Letter SKPLB No. 000764061109213 on Corporate Income Tax for the fiscal year, which stated that Smartel 2011 taxable loss for fiscal year 2011 amounted to Rp 803,485,852,032 and corporate income tax overpayment amounted to Rp 10,832,361,341. That refund was compensated with underpayment SKPKB of 2011 withholding tax Article 21 and Article 23 totaling Rp 713,367,022, resulted in refund of Rp 10,118,994,319 and was received on September 6, 2013. Pada tanggal 29 Juni 2012, PT Smart Telecom Smartel, entitas anak, menerima Surat Ketetapan Pajak Lebih Bayar SKPLB No. 000524061009212 Pajak Penghasilan Badan untuk masa pajak tahunan 2010 milik Entitas anak yang menyatakan bahwa rugi fiskal Smartel tahun pajak 2010 sebesar Rp 717.550.683.721 dan lebih bayar pajak penghasilan badan sebesar Rp 8.710.510.539 yang telah diterima oleh perusahaan pada tanggal 7 Agustus 2012. On June 29, 2012, PT Smart Telecom Smartel a subsidiary, received Overpayment Tax Assessment Letter SKPLB No. 000524061009212 on Corporate Income Tax for the fiscal year, which stated that Smartel 2010 taxable loss for fiscal year 2010 amounted to Rp 717,550,683,721 and corporate income tax overpayment amounted to Rp 8,710,510,539, which was received in August 7, 2012. PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 108 - Pajak Tangguhan Deferred Tax Rincian aset liabilitas pajak tangguhan Perusahaan adalah sebagai berikut: The details of the Company’s deferred tax assets liabilities are as follows: Dikreditkan dibebankan ke laporan laba rugi Credited charged to consolidated 31 Desember statement of 30 September December 31, 2012 comprehensive loss September 30, 2013 Aset kewajiban pajak Deferred tax assets tangguhan: liabilities: Rugi fiskal 471.668.468.696 85.816.995.898 557.485.464.594 Fiscal loss Depresiasi aset sewa pembiayaan 118.038.669.209 15.954.113.590 133.992.782.799 Depreciation of leased assets Penyesuaian bunga obligasi Adjustment in bonds interest atas penerapan PSAK 55 53.521.102.282 16.600.309.796 70.121.412.078 in relation to adoption of PSAK 55 Imbalan pasca kerja 18.526.684.998 1.758.911.169 20.285.596.167 Post-employment benefits obligation Penyisihan piutang ragu-ragu 7.112.064.025 305.312.391 7.417.376.416 Allowance for doubtful accounts Pembayaran aset sewa pembiayaan 61.563.386.857 10.989.355.123 72.552.741.980 Payments of finance leases Penyusutan aset tetap 140.386.846.679 3.431.748.357 143.818.595.036 Depreciation of fixed assets Penyisihan penurunan nilai persediaan 339.935.893 339.935.893 - Allowance for decline in value of inventory Lain-lain 561.917.546 - 561.917.546 Others Jumlah 467.818.609.113 105.674.603.471 573.493.212.584 Total Selisih nilai wajar atas aset bersih Excess of fair value over net book dari anak perusahaan yang value of assets acquired from diakuisisi 121.152.462.263 9.041.090.173 112.111.372.090 subsidiary Aset pajak tangguhan anak perusahaan 495.319.274.950 58.035.164.533 553.354.439.483 Deferred tax assets of the subsidiaries Jumlah 841.985.421.800 172.750.858.177 1.014.736.279.977 Total Dikreditkan dibebankan ke laporan laba rugi Credited charged to consolidated 31 Desember statement of 31 Desember December 31, 2011 comprehensive loss December 31, 2012 Aset kewajiban pajak Deferred tax assets tangguhan: liabilities: Rugi fiskal 313.150.203.085 158.518.265.611 471.668.468.696 Fiscal loss Depresiasi aset sewa pembiayaan 97.019.848.450 21.018.820.759 118.038.669.209 Depreciation of leased assets Imbalan pasca kerja 17.073.362.748 1.453.322.250 18.526.684.998 Post-employment benefits obligation Penyisihan piutang ragu-ragu 7.953.393.162 841.329.137 7.112.064.025 Allowance for doubtful accounts Penyisihan penurunan nilai persediaan 3.500.334.642 3.160.398.749 339.935.893 Allowance for decline in value of inventory Pembayaran aset sewa pembiayaan 47.302.593.388 14.260.793.469 61.563.386.857 Payments of finance leases Penyusutan aset tetap 110.872.757.692 29.514.088.987 140.386.846.679 Depreciation of fixed assets Penyesuaian bunga obligasi Adjustment in bonds interest atas penerapan PSAK 55 35.086.888.726 18.434.213.556 53.521.102.282 in relation to adoption of PSAK 55 Lain-lain 561.917.546 - 561.917.546 Others Jumlah 316.170.597.279 151.648.011.834 467.818.609.113 Total Selisih nilai wajar atas aset bersih Excess of fair value over net book dari anak perusahaan yang value of assets acquired from diakuisisi 145.262.036.061 24.109.573.798 121.152.462.263 subsidiary Aset pajak tangguhan anak perusahaan 422.561.839.356 72.757.435.594 495.319.274.950 Deferred tax assets of the subsidiaries Jumlah 593.470.400.574 248.515.021.226 841.985.421.800 Total PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 109 - Pada 30 September 2013 dan 31 Desember 2012, Perusahaan mempunyai akumulasi rugi fiskal masing-masing sebesar Rp 5.888.536.173.865 dan Rp 5.214.716.846.301. Pada tanggal 30 September 2013 dan 31 Desember 2012, rugi fiskal yang dapat dikompensasikan dengan laba kena pajak di masa datang masing-masing sebesar Rp 5.888.536.173.865 dan Rp 5.214.716.846.301. Pada tanggal 30 September 2013 dan 31 Desember 2012, Perusahaan mengakui aset pajak tangguhan dari sebagian rugi fiskal tahun berjalan masing-masing sebesar Rp 2.229.941.858.376 dan Rp 1.886.673.874.784. Pada tanggal 30 September 2013 dan 31 Desember 2012, pajak tangguhan atas rugi fiskal masing-masing sebesar Rp 3.658.594.315.489 dan Rp 3.328.042.971.517 tidak diakui karena Perusahaan belum memiliki dasar memadai untuk memperkirakan laba kena pajak di masa mendatang yang dapat dikompensasikan. As of September 30, 2013 and 2012, the Company has accumulated fiscal losses carryforward amounting to Rp 5,888,536,173,865 and Rp 5,214,716,846,301, respectively. As of September 30, 2013 and December 31, 2012, the fiscal losses carryforward available for offset against future taxable income amounted to Rp 5,888,536,173,865 and Rp 5,214,716,846,301, respectively. As of September 30, 2013 and December 31, 2012, deferred tax asset has been recognized in respect of the portion of the fiscal loss amounting to Rp 2,229,941,858,376 and Rp 1,886,673,874,784, respectively. No deferred tax asset on unused fiscal losses has been recognized with respect to the remaining Rp 3,658,594,315,489 and Rp 3,328,042,971,517 as of September 30, 2013 and December 31, 2012, respectively, since the management believes that it is not probable that future taxable income will be available against which these unused fiscal losses can be utilized. PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 110 - Rekonsiliasi antara manfaat pajak dan hasil perkalian rugi akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the total tax benefit and the amounts computed by applying the effective tax rates to loss before tax is as follows: 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Rugi sebelum pajak menurut laporan Loss before tax per consolidated rugi komprehensif konsolidasi 1.717.613.724.575 1.314.163.881.896 statements of comprehensive loss Depresiasi atas kelebihan nilai wajar Depreciation of excess of fair value over dengan nilai tercatat atas akuisisi carrying value of acquired assets from dari anak perusahaan 36.120.287.116 36.164.360.698 a Subsidiary Jurnal eliminasi konsolidasi 94.059.603.067 147.252.407.377 Elimination of consolidation entries Rugi anak perusahaan sebelum pajak 696.545.058.137 491.259.555.493 Loss before tax of the subsidiaries Rugi sebelum beban pajak - Perusahaan 1.079.007.982.389 933.992.373.082 Loss before tax of the Company Pajak penghasilan dengan tarif yang berlaku 269.751.995.914 233.498.093.271 Tax benefit at effective tax rate Pengaruh pajak: Tax effects of: Perbedaan tetap: Permanent differences: Kesejahteraan karyawan 989.153.558 63.332.738 Personnel expenses Beban pajak 181.190.608 105.374.930 Tax expenses Transportasi 14.670.792 13.239.336 Transportation Perjamuan dan sumbangan 219.993 186.468.724 Entertainment and donation Penghasilan bunga dikenakan Interest income already subjected pajak fi nal 1.264.161.220 1.129.951.992 to final tax Perubahan efek nilai wajar opsi konversi - Change in fair value of conversion option Lain-lain 26.656.758.698 7.185.328 Others Bersih 26.577.392.443 754.350.936 Net Subjumlah 243.174.603.471 234.252.444.207 Subtotal Aset pajak tangguhan tahun Derecognition of prior years sebelumnya dari rugi fiskal deferred tax asset on yang dihentikan pengakuannya 137.500.000.000 - fiscal losses Amortisasi selisih nilai wajar atas Amortization of excess of fair value aset bersih dari anak perusahaan over net book of assets acquired yang diakui sisi 9.041.090.173 - from subsidiary Aset pajak tangguhan dari rugi fiskal Unrecognized deferred tax asset yang tidak diakui - 44.500.000.000 in current year fiscal loss Manfaat pajak Tax benefit Perusahaan 114.715.693.644 189.752.444.207 The Company Anak perusahaan 58.035.164.533 109.626.031.649 The Subsidiaries Jumlah 172.750.858.177 299.378.475.856 Total

38. Sewa Operasi

38. Operating Leases

Grup mengadakan perjanjian sewa operasi menara pemancar dengan beberapa penyedia menara pemancar untuk masa sewa sampai dengan 14 tahun. Perjanjian tersebut juga memuat ketentuan yang dapat mengakibatkan pengakhiran perjanjian sebelum masa sewa berakhir. The Group entered into operating lease agreements with several tower providers in relation to the rentals of transmitter towers with lease terms of up to 14 years. The lease agreements include certain conditions that may cause the leases to be terminated prior to the expiry of the lease terms. Tanah atas aset sewa pembiayaan diklasifikasi sebagai sewa operasi karena hak pemilikan atas tanah tidak akan beralih pada akhir masa sewa dan tanah tersebut mempunyai manfaat tidak terbatas. Land related to the leased asset is classified as operating lease since the title of ownership on the land does not transfer to the Group at the end of the lease term and land has an indefinite economic useful life. PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2013 Unaudited and December 31, 2012 Audited and For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 111 - Beban sewa operasi atas perjanjian sewa operasi menara pemancar, biaya jasa dan tanah atas aset sewa pembiayaan dan sewa operasi lainya untuk periode sembilan bulan yang berakhir 30 September 2013 dan 2012 masing-masing sebesar Rp 302.596.569.381 dan Rp 260.305.205.194. Operating lease expenses relating to such operating lease agreements, service charge and land related to the finance leased assets and other operating leases amounted to Rp 302,596,569,381 and Rp 260,305,205,194 for the nine-month period ended September 30, 2013 and 2012, respectively. 39. Rugi Per Saham Dasar 39. Basic Loss Per Share Perhitungan rugi per saham dasar adalah sebagai berikut: The calculation of basic loss per share is as follows: 30 September 2013 30 September 2012 September 30, 2013 September 30, 2012 Rugi bersih yang diatribusikan kepada Net loss attributed to owners of pemilik perusahaan untuk the Company of basic loss perhitungan rugi per saham 1.544.723.241.868 1.014.618.024.068 per share Jumlah rata-rata tertimbang saham Total weighted average number untuk perhitungan rugi of shares outstanding to compute dasar per saham 62.722.034.964 21.036.564.387 basic loss per share Rugi per saham 24,63 48,23 Loss per share Obligasi yang berpotensi saham biasa yang diterbitkan oleh Perusahaan memiliki efek anti- dilutif. Bonds issued by the Company which are potential ordinary share has an anti-dilutive effect.

40. Program Opsi Saham Manajemen dan Karyawan

40. Management and Employee Stock Option

Plan Berdasarkan Rapat Umum Pemegang Saham Luar Biasa pada tanggal 8 Mei 2007, sebagaimana tercantum dalam Akta Notaris No. 60 dari Aulia Taufani, S.H., pengganti Sutjipto, S.H., notaris di Jakarta, para pemegang saham menyetujui pengeluaran 587.560.805 saham atau 3 dari jumlah saham beredar Perusahaan tanpa hak memesan efek terlebih dahulu sehubungan dengan Program Opsi Saham Manajemen dan Karyawan Perusahaan Program. Based on the minutes of the extraordinary general meeting of stockholders dated May 8, 2007, as stated in Notarial Deed No. 60 of Aulia Taufani, S.H., the substitute of Sutjipto, S.H., public notary in Jakarta, the stockholders approved the issuance of 587,560,805 shares or equal to 3 of the Company’s total issued shares of stock which will be made without pre-emptive rights in relation to the Company’s Management and Employees Stock Option Plan the Plan. Jumlah Saham The Number of Shares Manajemen dan karyawan Perusahaan yang memenuhi kriteria Program peserta akan menerima penghargaan dalam bentuk opsi saham dalam tiga periode, dimana sepertiga dari opsi merupakan penghargaan yang menjadi hak peserta pada setiap periode penghargaan. Program opsi saham diberikan dalam lima tahap yang dimulai pada tahun 2008 dan berakhir pada 2014 20 dari jumlah opsi saham yang dapat dikeluarkan berdasarkan program tersebut dialokasi untuk setiap tahap. The Company’s management and employees qualified to avail of the Plan participants will receive awards in the form of stock options which will vest over a three-year period, with one-third of the options which are the subject of the award vesting on each anniversary of the award. The Stock option plan will be granted in five phases commencing in 2008 and ending in 2014 with 20 of the total stock options issuable under the Plan allocated in each phase.