PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA lanjutan

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 19 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated

3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

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3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

a. Dasar penyusunan

laporan keuangan konsolidasian lanjutan a. Basis for preparation of the consolidated financial statements continued Perubahan atas Pernyataan Standar Akuntansi Keuangan “PSAK” dan Interpretasi Standar Akuntansi Keuangan “ISAK” lanjutan Changes to the statements of financial accounting standards “PSAK” and interpretations of statements of financial accounting standards “ISAK” continued Penerapan dari perubahan interpretasi standar akuntansi berikut, yang berlaku efektif sejak tanggal 1 Januari 2015, tidak menyebabkan perubahan signifikan atas kebijakan akuntansi Perseroan dan tidak memberikan dampak yang material terhadap jumlah yang dilaporkan di laporan keuangan konsolidasian tahun berjalan: - PSAK 1 revisi 2013 “Penyajian laporan keuangan” - PSAK 4 revisi 2013 “Laporan keuangan tersendiri” - PSAK 15 revisi 2013 “Investasi pada entitas asosiasi dan ventura bersama” - PSAK 24 revisi 2013 “Imbalan kerja” - PSAK 46 revisi 2014 ”Pajak penghasilan” - PSAK 48 revisi 2013 Penurunan nilai” - PSAK 50 revisi 2014 “Instrumen keuangan: Penyajian” - PSAK 55 revisi 2013 “Instrumen keuangan: Pengakuan dan Pengukuran” - PSAK 60 revisi 2014 ”Instrument Keuangan : Pengungkapan” - PSAK 65 revisi 2013 “Laporan keuangan konsolidasian” - PSAK 66 “Pengaturan bersama” - PSAK 67 ”Pengungkapan kepentingan dalam entitas lain” - ISAK 15 r evisi 2015 “Batas Aset Imbalan Pasti The adoption of the following revised interpretation of the accounting standards, which are effective from 1 January 2015, did not result in substantial changes to the Company’s accounting policies and had no material effect on the amounts reported for the current year consolidated financial statements: - PSAK 1 revised 2013 “Presentation of financial statements” - PSAK 4 revised 2013 “Separate financial statements” - PSAK 15 revised 2013 “Investment in associates and joint ventures” - PSAK 24 revised 2013 “Employee benefits” - PSAK 46 revised 2014 “Income tax” - PSAK 48 revised 2013 “Impairment” - PSAK 50 revised 2014 “Financial instrument: Presentation” - PSAK 55 revised 2013 “Financial instrument: Recognition and Measurement - PSAK 60 revised 2014 “Financial instrument: Disclosure” - PSAK 65 revised 2013 “Consolidated financial statements” - PSAK 66 “Joint arrangements” - PSAK 67 “Disclosures of interests in other entities” - ISAK 15 revised 2015 “The limit on a defined benefit asset” - ISAK 26 revisi 2013 “Penilaian ulang derivatif melekat” - ISAK 26 revised 2013 “Revaluation of embedded derivative” - Pencabutan PSAK 12 revisi 2009 “Bagian partisipasi ventura bersama” - Pencabutan ISAK 7 Konsolidasi entitas bertujuan khusus - Pencabutan ISAK 12 Pengendalian bersama entitas: Kontribusi non moneter oleh venturer - Withdrawal of PSAK 12 revised 2009 “Interest in joint venture” - Withdrawal of ISAK 7 Consolidation - special purpose entities - Withdrawal of ISAK 12 Jointly controlled entities: Non monetary contribution by venturers