INVESTMENT Continued tbig annual report 2013 eng

PT Tower Bersama Infrastructure Tbk PT Tower Bersama Infrastructure Tbk Annual Report 2013 Laporan Tahunan 2013 Annual Report 2013 Laporan Tahunan 2013 135 134 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E42 Exhibit E42 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 7. UANG MUKA PEMBELIAN KEMBALI SAHAM Lanjutan

7. ADVANCE FOR SHARES REPURCHASE Continued

Selanjutnya sesuai akta Notaris No. 12 tanggal 20 Agustus 2013 yang dibuat dihadapan Notaris yang sama, SKP telah melaporkan perubahan susunan pemegang saham kepada Menteri Hukum dan Hak Asasi Manusia terkait pembelian kembali saham. Pelaporan perubahan anggaran dasar tersebut telah diterima oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia pada tanggal 8 November 2013 sesuai Surat Keputusan No. AHU- 57070.AH.01.02.Tahun2013. Subsequently, pursuant to the Notarial deed No. 12 dated 20 August 2013 that was made before the same Notary, SKP has reported changes in its shareholding structure to the Minister of Law and Human Rights related to the share repurchases. Changes to articles of association have been received by the Minister of Law and Human Rights of the Republic of Indonesia on 8 November 2013 as confirmed in his Decision Letter No. AHU-57070.AH.01.02.Tahun2013.  Berdasarkan Akta Pernyataan Keputusan Edaran Para Pemegang Saham PT Solu Sindo Kreasi Pratama Sebagai Pengganti Rapat Umum Pemegang Saham Luar Biasa No. 29 tanggal 12 November 2013 yang dibuat di hadapan Darmawan Tjoa, S.H, S.E, Notaris di Jakarta, para pemegang saham PT Solu Sindo Kreasi Pratama SKP, entitas anak PT Metric Solusi Integrasi Catatan 1c telah memberikan persetujuan kepada SKP untuk membeli kembali 71.534 saham beredarnya dari pemegang saham non-pengendali.  Based on Deed of Circular Resolution of the Shareholders of PT Solu Sindo Kreasi Pratama, as a substitute of Extraordinary General Meeting of Shareholders, No. 29 dated 12 November 2013 made before Darmawan Tjoa, S.H, S.E, a Notary in Jakarta, the shareholders of PT Solu Sindo Kreasi Pratama SKP, a subsidiary of PT Metric Integrasi Solutions Note 1c had given approval to SKP to repurchase 71,534 of the outstanding shares from non-controlling shareholder. Jumlah saham tersebut merepresentasikan 4,01 dari seluruh saham beredar SKP dan nilai pembelian kembali saham tersebut adalah sebesar Rp 237.572. Dengan demikian, SKP menjadi memiliki sahamnya sendiri sebanyak 71.534 saham atau 4,01 dari seluruh saham yang beredar. Setelah transaksi pembelian saham, SKP selanjutnya menghentikan saham beredar yang dibeli oleh SKP tersebut. The number of shares represents 4.01 of total shares outstanding SKP, and value of shares repurchased amounted to Rp 237,572. Accordingly, SKP now has as many as 71,534 shares of its own or 4.01 of the total shares outstanding. After the transaction of share repurchase, SKP terminated outstanding shares that have been purchased by SKP. Selanjutnya sesuai akta Notaris No. 61 tanggal 22 November 2013 yang dibuat dihadapan Notaris yang sama, SKP telah melaporkan perubahan susunan pemegang saham kepada Menteri Hukum dan Hak Asasi Manusia terkait pembelian kembali saham. Pelaporan perubahan anggaran dasar tersebut telah diterima oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia pada tanggal 22 November 2013 sesuai Surat Keputusan No. AHU-AH.01.10-50408. Subsequently, pursuant to the Notarial deed No. 61 dated 22 November 2013 that was made before the same Notary, SKP has reported changes in its shareholding structure to the Minister of Law and Human Rights related to the share repurchases. Changes to articles of association have been received by the Minister of Law and Human Rights of the Republic of Indonesia on 22 November 2013 as confirmed in his Decision Letter No. AHU-AH.01.10-50408.  Pada 31 Desember 2013, saldo uang muka pembelian kembali saham adalah sebesar Rp 166.125.  As of 31 December 2013, the balance of advance for share repurchase amounted to Rp 166,125. 8. INVESTASI 8. INVESTMENT 2 0 1 3 2 0 1 2 Investasi penyertaan saham – Investment in shares – available- tersedia untuk dijual for-sale PT Smartfren Telecom Tbk PT Smartfren Telecom Tbk - Nilai perolehan 16.710 16.710 Cost - Penurunan nilai wajar 15.815 15.268 Impairment of fair value Jumlah 895 1.442 T o t a l These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E43 Exhibit E43 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 8. INVESTASI Lanjutan

8. INVESTMENT Continued

Pada 31 Desember 2009, PT Solu Sindo Kreasi Pratama, entitas anak, memiliki 331.551.387 saham PT Smartfren Telecom Tbk dahulu PT Mobile-8 Telecom Tbk FREN dengan nilai perolehan per saham sebesar Rp 50,4 nilai penuh. Pada 16 Februari 2012, FREN melakukan peningkatan harga per saham reverse stock dengan rasio 20:1. Dengan demikian, nilai per saham FREN yang semula Rp 50,4 nilai penuh meningkat menjadi Rp 1.000 nilai penuh. Akibat hal tersebut, kepemilikan saham Perusahaan pada FREN berubah menjadi sebanyak 16.577.569 saham. On 31 December 2009, PT Solu Sindo Kreasi Pratama, a subsidiary had 331,551,387 shares of Smartfren Telecom Tbk formerly PT Mobile-8 Telecom Tbk FREN with the cost of acquisition per share of Rp 50.4 full amount. On 16 February 2012, FREN increased the price per share reverse stock with a ratio of 20:1. Accordingly, FREN value per share increased from originally Rp 50.4 full amount to Rp 1,000 full amount. As a result, SKP owns 16,577,569 of FREN shares. Penurunan nilai wajar untuk tahun yang berakhir 31 Desember 2013 dan 2012 masing masing sebesar Rp 15.815 dan Rp 15.268 dicatat pada akun pendapatan komprehensif lainnya sebagai bagian dari ekuitas. Manajemen berpendapat bahwa nilai penyertaan saham pada tanggal laporan posisi keuangan konsolidasian telah mencerminkan nilai wajar saham FREN. Decline in fair value loss for year ended 31 December 2013 and 2012 amounted to Rp 15,815 and Rp 15,268, respectively were recorded in other comprehensive income account as part of the equity. The management believes that the value of such investments on the consolidated statements of financial position has reflected the fair value of FREN shares. 9. PENDAPATAN YANG MASIH HARUS DITERIMA 9. ACCRUED REVENUE 2 0 1 3 2 0 1 2 Pihak ketiga Third parties PT Telekomunikasi Selular 139.940 137.893 PT Telekomunikasi Selular PT Telekomunikasi Indonesia Tbk 61.701 63.924 PT Telekomunikasi Indonesia Tbk PT XL Axiata Tbk 36.986 25.225 PT XL A xiata Tbk PT Axis Telekom Indonesia 31.509 22.027 PT A xis Telekom Indonesia PT Hutchison CP Telecommunications 25.310 25.811 PT Hutchison CP Telecommunications PT Indosat Tbk 21.540 29.599 PT Indosat Tbk PT Smartfren Telecom Tbk 16.978 12.841 PT Smartfren Telecom Tbk PT Smart Telecom 3.286 2.024 PT Smart Telecom PT Bakrie Telecom Tbk 2.826 236 PT Bakrie Telecom Tbk PT Internux 2.688 - PT Internux PT First Media Tbk - 409 PT First Media Tbk Lainnya masing-masing di bawah Rp 1 miliar 402 332 Others each below Rp 1 billion Jumlah 343.166 320.321 T o t a l Akun ini merupakan pendapatan sewa tower yang belum ditagih, karena proses pengujian fisik menara dan verifikasi dokumen yang belum selesai pada tanggal laporan posisi keuangan konsolidasian. This account represents unbilled rental income of towers due to the customer’s site visit and verification of documents not being completed as of the consolidated statements of financial position date. 10. PERSEDIAAN DAN PERLENGKAPAN 10. INVENTORIES AND SUPPLIES