Kelangsungan Usaha Going Concern

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2014 dan 2013 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2014 Unaudited and December 31, 2013 Audited and For the Nine-Month Periods Ended September 30, 2014 and 2013 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 123 - 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Kenaikan aset tetap melalui: Increase in property and equipment through: Kapitalisasi beban pinjaman 118.700.953.422 601.957.897.231 Borrowing cost capitalized Uang muka 1.747.277.349.014 6.778.156.999 Advances Liabilitas sewa pembiayaan 20.522.894.265 - Lease liabilities Utang usaha 15.670.148.744 24.808.004.550 Accounts payable Kenaikan aset takberwujud melalui: Increase in intangible assets through: Biaya perolehan pelanggan 129.377.103.268 134.195.349.820 Addition to subscriber acquisition cost 48. Peristiwa Setelah Periode Pelaporan 48. Events After the Reporting Period Pinjaman Jangka Pendek Short-term Loan Berdasarkan amandemen perjanjian bertanggal 1 Oktober 2014, jatuh tempo pembayaran disepakati menjadi dua tahun setelah penarikan. Based on amendment agreement dated October 1, 2014, the maturity of the payment was agreed to be the second annual anniversary date after the drawdown. Berdasarkan amandemen perjanjian bertanggal 16 Oktober 2014, fasilitas pinjaman dapat diperpanjang sesuai dengan kesepakatan bersama dan akan jatuh tempo pada November 30, 2015. Based on amendment agreement dated October 16, 2014, the availability period of loan facility can be extended subject to mutual agreement and will be due on November 30, 2015. Utang Pinjaman Loans Payable First Anglo Financial Pte Ltd First Anglo Financial Pte Ltd Berdasarkan amandemen perjanjian bertanggal 1 Oktober 2014, fasilitas pinjaman dapat diperpanjang sesuai dengan kesepakatan bersama. Fasilitas pinjaman juga diubah menjadi sebesar US 120.000.000 dan akan jatuh tempo pada 30 November 2015. Based on amendment agreement dated October 1, 2014, the availability period of loan facility can be extended subject to mutual agreement. Loan facility also has been changed become US 120,000,000 and will be due on November 30, 2015. Pada tanggal 10 Oktober 2014, Perusahaan telah melakukan penarikan atas pinjaman jangka pendek sebesar US 20.000.000. On October 10, 2014, the Company has made drawdown on the short-term loan amounted to US 20,000,000. 49. Informasi Peraturan Baru 49. Information on New Regulations Penerbitan Standar Akuntansi Keuangan Baru Prospective Accounting Pronouncements Ikatan Akuntan Indonesia telah menerbitkan Interpretasi Standar Akuntansi Keuangan ISAK dan Pernyataan Pencabutan Standar Akuntansi Keuangan PPSAK. The Indonesian Institute of Accountants has issued the following Interpretations of Financial Accounting Standards ISAK and Statement of Withdrawal of Financial Accounting Standards PPSAK.