BALANCES AND TRANSACTIONS WITH RELATED PARTIES 2 0 1 2

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E61 Exhibit E61 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated

29. SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI

Lanjutan

29. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued

Nama pihak berelasi Name of related parties Sifat relasi Nature of relationships Transaksi Transaction PT Prime Asia Capital Perusahaan afiliasi Affiliated company Pembelian saham Shares purchase Abdul Satar Pemegang saham dan pengurus entitas anak A shareholder and subsidiary’s Director Pembelian saham Shares purchase Sakti Wahyu Trenggono Pemegang saham dan pengurus entitas anak A shareholder and subsidiary’s Commissioner Pembelian saham Shares purchase

30. SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI

30. DIFFERENCES ARISING FROM RESTRUCTURING TRANSACTIONS 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. 31. KENAIKAN REVALUASI ATAS PROPERTI INVESTASI 31. REVALUATION SURPLUS ON INVESTMENT PROPERTIES Entitas anak menetapkan nilai wajar properti investasinya pada tanggal 31 Desember 2012, 2011 dan 2010 berdasarkan perhitungan yang dilakukan oleh penilai independen KJPP Martokoesoemo Prasetyo Rekan, di mana hasilnya adalah terdapat kenaikan nilai wajar atas properti investasi tersebut sebesar Rp 258.542 31 Desember 2011: Rp 99.889; 31 Desember 2010: Rp 209.569. The subsidiaries have determined the fair value of investment properties as at 31 December 2012, 2011 and 2010 based on calculations from an independent appraiser, KJPP Martokoesoemo Prasetyo Partners, resulting in an increase in the fair value of investment properties amounted to Rp 258,542 31 December 2011: Rp 99,889; 31 December 2010: Rp 209,569.

32. TAGIHAN DERIVATIF DAN CADANGAN LINDUNG NILAI ARUS KAS

32. DERIVATIVES RECEIVABLES AND CASH FLOW HEDGING RESERVES

Entitas anak melakukan kontrak lindung nilai dalam rangka mengantisipasi risiko fluktuasi tingkat bunga dan nilai tukar mata uang asing atas pinjaman bank dalam mata uang asing. Nilai wajar tagihan derivatif pada tanggal 31 Desember 2012, 2011 dan 2010 adalah Rp 152.225, Rp 83.173 dan Rp 23.719. The subsidiaries entered into hedging contracts in order to mitigate the fluctuations in interest rates and exchange rates from bank loans in foreign currency. Fair value of derivatives receivable as of 31 December 2012 2011 and 2010 amounting to Rp 152,225, Rp 83,173 and Rp 23,719, respectively. 154 2012 Annual Report PT Tower Bersama Infrastructure Tbk These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E62 Exhibit E62 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated

32. TAGIHAN DERIVATIF DAN CADANGAN LINDUNG NILAI ARUS KAS Lanjutan

32. DERIVATIVES RECEIVABLES AND CASH FLOW HEDGING RESERVES Continued

Instrumen derivatif ini telah memenuhi kriteria akuntansi lindung nilai berdasarkan PSAK 55 revisi 2011. Oleh karena itu, nilai wajar bersih dari tagihan derivatif pada tanggal 31 Desember 2012, 2011 dan 2010 sesudah memperhitungkan perubahan kurs utang bank yang dilindung nilai sebesar Rp 110.042, Rp 16.138 dan Rp 13.030, diakui sebagai bagian efektif atas laba instrumen lindung nilai pada entitas anak dan dicatat pada akun ”Cadangan Lindung Nilai Arus Kas” dan ”Selisih Transaksi Perubahan Ekuitas Entitas Anak” pada Ekuitas Perusahaan masing-masing sebesar Rp 91.261, Rp 14.558 dan Rp 12.505. These derivative instruments qualified the criteria of hedge accounting based on SFAS No. 55 revised 2011. Therefore, the net fair value of derivative receivable as at 31 December 2012, 2011 and 2010 after considering the foreign exchange translation of related hedged loans of Rp 110,042, Rp 16,138 and Rp 13,030, is recognized as effective portion of gains losses on hedging instruments at the subsidiaries level and presented as ”Cash Flow Hedging Reserves” and ”Difference Arising from Changes in Subsidiaries’ Equity” in the Company shareholders’ equity section of Rp 91,261, Rp 14,558 and Rp 12,505. Rincian dari masing-masing komponen tersebut diatas adalah sebagai berikut: Details of each component above are as follows: 31 Desember 2012 31 December 2012 Cadangan Cadangan lindung nilai lindung nilai arus kas dicatat Entitas anakSubsidiaries arus kas entitas anak Cash flow hedging reserves on subsidiaries’ Persentase kepemilikan Percentage of ownership Perusahaan Cash flow hedging reserves recorded by the Company PT Metric Solusi Integrasi 41.945 100,00 41.945 PT United Towerindo 1.105 100,00 1.105 PT Tower Bersama 21.600 98,00 21.168 PT Tower One 5.547 99,90 5.542 JumlahTotal 70.197 69.760 31 Desember 2011 31 December 2011 Cadangan Cadangan lindung nilai lindung nilai arus kas dicatat Entitas anakSubsidiaries arus kas entitas anak Cash flow hedging reserves on subsidiaries’ Persentase kepemilikan Percentage of ownership Perusahaan Cash flow hedging reserves recorded by the Company PT Metric Solusi Integrasi 3.348 100,00 3.348 PT United Towerindo 203 100,00 203 PT Tower Bersama 5.133 98,00 5.030 PT Tower One 2.849 99,90 2.846 JumlahTotal 11.127 11.021 155 Laporan Tahunan 2012 PT Tower Bersama Infrastructure Tbk