ASET LAIN-LAIN Daftar Laporan Audit

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 45 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated

9. ASET TAKBERWUJUD

9. INTANGIBLE ASSETS

31122014 Akuisisi AXIS Penambahan Acquisition 01012014 Additions of AXIS 31122014 Harga perolehan Cost 3G upfront fee 1,216,849 - - 1,216,849 3G upfront fee Spektrum - - 5,712,343 5,712,343 Spectrum Merk - - 164,310 164,310 Brand Pelanggan - - 127,659 127,659 Customers 1,216,849 - 6,004,312 7,221,161 31122014 Penambahan 01012014 Additions 31122014 Akumulasi amortisasi Accumulated amortisation 3G upfront fee 442,223 542,795 985,018 3G upfront fee Merk - 64,266 64,266 Brand Pelanggan - 12,483 12,483 Customers 442,223 619,544 1,061,767 Nilai buku bersih 774,626 6,159,394 Net book value 31122013 Penambahan 01012013 Additions 31122013 Harga perolehan Cost 3G upfront fee 703,627 513,222 1,216,849 3G upfront fee Akumulasi amortisasi Accumulated amortisation 3G upfront fee 327,114 115,109 442,223 3G upfront fee Nilai buku bersih 376,513 774,626 Net book value Perseroan telah mendapatkan ijin penyelenggaraan 3G dengan alokasi spektrum sebesar 3x5 MHz di tahun 2006, 2010 dan 2013. Sehubungan dengan alokasi spektrum tersebut, Perseroan diwajibkan membayar upfront fee masing-masing sebesar Rp 376.000, Rp 327.627 dan Rp 513.222. Pembayaran diakui sebagai aset takberwujud – 3G upfront fee. Selain itu, Perseroan juga membayar Biaya Ijin Penggunaan Pita Spektrum Frekuensi Radio IPSFR tahunan dan dicatat sebagai beban frekuensi tahunan dibayar dimuka lihat Catatan 6. The Company obtained 3G licenses to operates its network at the allocated spectrums of 3x5 MHz each in 2006, 2010 and 2013. Of the allocated spectrums, the Company paid upfront fees of Rp 376,000, Rp 327,627 and Rp 513,222, respectively. The amounts paid are recognised as intangible assets – 3G upfront fee. In addition to the upfront fees, the Company also paid the annual Spectrum Frequency Band usage fee and recorded as prepaid annual frequency fee see Note 6. Pada tanggal 28 November 2013, Perseroan telah mendapatkan Surat Keputusan Menteri Komunikasi dan Informatika No. 1147M.KOMINFOUM.01.01112013 yang menyatakan persetujuan permohonan rencana akuisisi atas AXIS yang dilanjutkan dengan penggabungan usaha Perseroan dan AXIS dengan persyaratan bahwa Perseroan dan AXIS akan mengembalikan masing-masing satu blok frekuensi 3G kepada Pemerintah Indonesia. On 28 November 2013, the Company received Regulation No. 1147M.KOMINFOUM.01.0111 2013 of the Minister of Communication and Information to approve acquisition proposal on AXIS followed by merger of the Company and AXIS with the condition that the Company and AXIS shall return one block each of their 3G frequency, respectively to the Government of Indonesia.