SUMBER ESTIMASI Laporan Keuangan Trikomsel 31 December 2012

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 53

4. RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan

4. RESTRUCTURING OF

ENTITIES UNDER COMMON CONTROL continued Laporan keuangan konsolidasian tahun 2011 dan laporan posisi keuangan konsolidasian pada tanggal 1 Januari 201131 Desember 2010 telah disajikan kembali untuk mencerminkan posisi keuangan dan hasil usaha seolah-olah transaksi restrukturisasi telah terjadi sejak awal tahun 2011. Penyesuaian bagian kepentingan nonpengendali atas aset bersih PT Global Teleshop Tbk. disajikan pada “Modal Proforma yang timbul dari Transaksi Restrukturisasi Entitas Sepengendalian” pada laporan posisi keuangan konsolidasian. Penyesuaian bagian kepentingan nonpengendali atas laba bersih PT Global Teleshop Tbk. disajikan pada akun “Efek Penyesuaian Proforma” pada laporan laba rugi komprehensif konsolidasian. The 2011 consolidated financial statements and the consolidated statements of financial position as of January 1, 2011December 31, 2010 have been restated to reflect the financial position and results of operation as if the restructuring transactions had occured at the beginning of 2011. The adjustment pertaining to the noncontrolling interest in net assets of PT Global Teleshop Tbk. is presented in “Proforma Capital Arising from Restructuring Transaction of Entities Under Common Control” in the consolidated statements of financial position and the adjustment pertaining to the noncontrolling in net income of PT Global Teleshop Tbk. is presented in “Effect of proforma adjustment” in the consolidated statements of comprehensive income. Ringkasan efek penyajian kembali laporan keuangan konsolidasian tahun 2011 adalah sebagai berikut : The effect of the restatement in the 2011 consolidated financial statements is summarized below : 2011 Disajikan 2011 kembali- Dilaporkan Catatan 2 dan 4 sebelumnya As restated - As previously Notes 2 and 4 reported Total aset 4.682.437.468.049 3.810.574.344.869 Total assets Total liabilitas 3.410.301.506.712 2.718.061.809.435 Total liabilities Ekuitas Equity Modal saham 445.000.000.000 445.000.000.000 Share capital Tambahan modal disetor 50.992.584.389 50.992.584.389 Additional paid-in capital Selisih kurs karena penjabaran Difference in foreign currency laporan keuangan 3.055.234.759 3.055.234.759 translation of financial statements Modal proforma yang timbul dari Proforma capital arising from transaksi restrukturisasi restructuring transaction of entitas sepegendali 179.623.425.903 - entities under common control Saldo laba 599.575.125.475 599.575.125.475 Retained earnings Subtotal 1.272.135.901.008 1.092.512.475.105 Subtotal Kepentingan non-pengendali 60.329 60.329 Non-controlling interests Total ekuitas 1.272.135.961.337 1.092.512.535.434 Total equity Total liabilitas dan ekuitas 4.682.437.468.049 3.810.574.344.869 Total liabilities and equity