NILAI WAJAR PROPERTI INVESTASI FAIR VALUE OF INVESTMENT PROPERTIES PENDAPATAN KOMPREHENSIF LAINNYA OTHER COMPREHENSIVE INCOME

PT Tower Bersama Infrastructure Tbk PT Tower Bersama Infrastructure Tbk Annual Report 2013 Laporan Tahunan 2013 Annual Report 2013 Laporan Tahunan 2013 161 160 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E68 Exhibit E68 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated 26. MODAL SAHAM Lanjutan 26. SHARE CAPITAL Continued Pada 31 Desember 2013 dan 2012, Komisaris dan Direksi Perusahaan yang memiliki langsung saham Perusahaan masing-masing sebanyak 50.924.810 saham dan 69.318.941 saham atau masing masing setara dengan 1,06 dan 1,45 dari jumlah saham beredar. As of 31 December 2013 and 2012, the Company’s Commissioners and Directors directly owned 50,924,810 shares and 69,318,941 shares, respectively, in the Company, each equivalent to 1.06 and 1.45 of total shares outstanding. 27. TAMBAHAN MODAL DISETOR - BERSIH 27. ADDITIONAL PAID-IN CAPITAL – NET Akun ini terdiri: This account consists of: 2 0 1 3 2 0 1 2 Agio saham: Premium of paid-in capital: Penawaran Umum Perdana 1.060.889 1.060.889 Initial Public Offering PT Saratoga Infrastructure 185.244 185.244 PT Saratoga Infrastructure PT Indosat Tbk 733.101 733.101 PT Indosat Tbk Biay a emisi efek ekuitas: Share issuance costs: Penawaran Umum Perdana 62.275 62.275 Initial Public Offering Selisih transaksi dengan Difference arising from transaction pihak non-pengendali 575.003 - with non-controlling interest Difference arising from Selisih nilai transaksi restrukturisasi restructuring transaction of entities entitas sepengendali Catatan 2o 2.394 - under common control Note 2o Jumlah - Bersih 1.339.562 1.916.959 T o t a l - N e t Selisih transaksi dengan pihak non-pengendali Difference in arising from transactions with non- controlling parties Akun ini merupakan bagian Perusahaan atas perubahan ekuitas PT Metric Solusi Integrasi MSI, entitas anak Catatan 1c karena pembelian kembali saham beredar oleh PT Solu Sindo Kreasi Pratama SKP Catatan 7. This account represents the Company’s portion upon the change in the equity of the PT Metric Solusi Integrasi MSI, a subsidiary Note 1c due to the repurchase of outstanding shares of PT Solu Sindo Kreasi Pratama SKP Note 7. Setelah pelaksanaan pembelian kembali saham, kepemilikan efektif MSI atas SKP berubah menjadi 81,72. Subsequent to share repurchase execution, the effective ownership of MSI over SKP has changed to 81.72. Rincian dari perhitungan akun tersebut adalah sebagaI berikut: Details of the calculation of these accounts are as follows: 2 0 1 3 Nilai tercatat investasi MSI pada SKP pada saat MSI investment at SKP on the date pelaksanaan pembelian kembali saham 843.626 of treasury stock executed Nilai tercatat investasi MSI pada SKP setelah MSI investment at SKP after the date pelaksanaan pembelian kembali saham dengan treasury stock executed with kepemilikan efektif 81,72 268.623 ownership effective 81.72 Penurunan bagian investasi yang dicatat MSI Decrease of investment obtained by MSI and recorded sebagai selisih perubahan ekuitas as the change of the shareholders’ equity entitas anak 575.003 in subsidiary These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E69 Exhibit E69 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated 27. TAMBAHAN MODAL DISETOR – BERSIH Lanjutan 27. ADDITIONAL PAID-IN CAPITAL – NET Continued 2 0 1 3 Penurunan bagian investasi yang dicatat MSI Decrease of investment obtained by MSI and recorded sebagai selisih perubahan ekuitas as the change of the shareholders’ equity entitas anak Lanjutan 575.003 in subsidiary Continued Kepemilikan perusahaan di MSI 100,00 The ownership of the Company in MSI Difference arising from transactions with Selisih transaksi dengan pihak non-pengendali non-controlling parties as y ang dic atat Perusahaan 575.003 recorded by the Company Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali Difference Arising from Restructuring Transaction of Entities Under Common Control Pada tanggal 7 Januari 2009, PT Tower Bersama TB, entitas anak, melakukan pembelian saham PT Prima Media Selaras sebanyak 15.000 saham dari PT Prime Asia Capital, pihak hubungan berelasi. Selisih antara nilai perolehan dan nilai wajar aset bersih yang diperoleh sebesar Rp 2.008 disajikan sebagai “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali” sebagai bagian dari ekuitas Catatan 2o. On 7 January 2009, PT Tower Bersama TB, a subsidiary, acquired 15,000 shares of PT Prima Media Selaras from PT Prime Asia Capital, a related party. The difference between the cost and the fair value of net assets acquired amounting to Rp 2,008 is presented as “Differences Arising From Restructuring Transactions of Entities Under Common Control” as part of equity Note 2o. Pada bulan Januari 2013, TBG Global Pte Ltd TBGG, entitas anak, memperoleh 100 kepemilikan saham Tower Bersama Singapore Pte Ltd, dari Perusahaan. Selisih antara nilai perolehan dan nilai wajar aset bersih yang diperoleh sebesar Rp 386 disajikan sebagai “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali” sebagai bagian dari ekuitas Catatan 2o. In January 2013, TBG Global Pte Ltd TBGG, a subsidiary, acquired 100 ownership Tower Bersama Singapore Pte Ltd., from the Company. The difference between the acquisition cost and the fair value of net assets acquired amounted to Rp 386 is presented as the Restructuring Transactions of Entities under Common Control as part of the equity Note 2o. 28. NILAI WAJAR PROPERTI INVESTASI 28. FAIR VALUE OF INVESTMENT PROPERTIES Entitas anak menetapkan nilai wajar properti investasinya pada tanggal 31 Desember 2013 dan 2012 berdasarkan perhitungan yang dilakukan oleh penilai independen KJPP Martokoesoemo Prasetyo Rekan, di mana hasilnya pada tahun 2013 dan 2012 adalah nilai wajar atas properti investasi tersebut lebih tinggi dari nilai perolehannya masing-masing sebesar Rp 781.163 dan Rp 258.542. The subsidiaries have determined the fair value of investment properties as of 31 December 2013 and 2012 based on independent appraisal KJPP Martokoesoemo Prasetyo Rekan, which the result in 2013 and 2012 is the fair value of investment properties higher than its cost amounted to Rp 781,163 and Rp 258,542, respectively. 29. PENDAPATAN KOMPREHENSIF LAINNYA 29. OTHER COMPREHENSIVE INCOME Akun ini merupakan selisih transaksi perubahan ekuitas entitas anak dengan rincian sebagai berikut: This account represents differences arising from change in subsidiaries’ equity with details as follows: 2 0 1 3 2 0 1 2 Cadangan lindung nilai arus kas 483.161 91.261 Cash flows hedging reserves Penurunan nilai wajar investasi - tersedia Impairment of fair value investment - available- untuk dijual 12.924 10.687 for-sale Selisih translasi atas mata uang asing 2.880 29 Difference from translation of foreign currency Jumlah 493.205 101.919 T o t a l PT Tower Bersama Infrastructure Tbk PT Tower Bersama Infrastructure Tbk Annual Report 2013 Laporan Tahunan 2013 Annual Report 2013 Laporan Tahunan 2013 163 162 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E70 Exhibit E70 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated 29. PENDAPATAN KOMPREHENSIF LAINNYA Lanjutan 29. OTHER COMPREHENSIVE INCOME Continued