INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued

are in the Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2015 dan 31 Desember 2014 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2015 dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of June 30, 2015 and December 31, 2014 and for the Six-month periods Ended June 30, 2015 and 2014 Expressed in Rupiah, unless otherwise stated 116 42. NILAI WAJAR DARI INSTRUMEN KEUANGAN 42. FAIR VALUE OF FINANCIAL INSTRUMENTS Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar dari instrumen keuangan Grup pada tanggal 30 Juni 2015 dan 31 Desember 2014: The following table sets out the carrying values and estimated fair values of the Group’s financial instruments as of June 30, 2015 and December 31, 2014: 30 Juni 2015 June 30, 2015 Nilai Tercatat Nilai Wajar Carrying Values Fair Values Aset Keuangan Financial Assets Kas dan setara kas 516.874.217.238 516.874.217.238 Cash and cash equivalents Piutang usaha-neto 1.808.273.144.260 1.808.273.144.260 Trade receivables-net Piutang lain-lain-neto 1.118.322.768.555 1.118.322.768.555 Other receivables-net Uang muka - pihak ketiga 3.400.832.404.544 3.400.832.404.544 Advances - third parties Aset keuangan tidak lancar lainnya 29.838.030.180 29.838.030.180 Other non-current financial assets Total 6.874.140.564.777 6.874.140.564.777 Total Liabilitas Keuangan Financial Liabilities Utang bank 4.053.397.563.765 4.053.397.563.765 Bank loans Utang usaha 416.693.001.704 416.693.001.704 Trade payables Beban akrual 40.223.559.845 40.223.559.845 Accrued expenses Liabilitas imbalan kerja jangka Short-term employees’ benefits pendek 4.352.280.059 4.352.280.059 liabilities Obligasi Wajib Konversi 39.422.131.519 39.422.131.519 Mandatory Convertible Bonds Utang obligasi 2.101.397.241.810 2.101.397.241.810 Bonds payable Utang pembiayaan konsumen 292.192.674 292.192.674 Consumer financing payable Utang bunga Obligasi Wajib Interest payable on Mandatory Konversi - - Convertible Bonds Liabilitas derivatif 209.939.740.460 209.939.740.460 Derivative liabilities Liabilitas jangka pendek lainnya 9.983.793.077 9.983.793.077 Other current liabilities Total 6.875.701.504.913 6.875.701.504.913 Total 31 Desember 2014 December 31, 2014 Nilai Tercatat Nilai Wajar Carrying Values Fair Values Aset Keuangan Financial Assets Kas dan setara kas 612.436.930.216 612.436.930.216 Cash and cash equivalents Piutang usaha-neto 2.055.589.014.948 2.055.589.014.948 Trade receivables-net Piutang lain-lain-neto 973.241.739.211 973.241.739.211 Other receivables-net Uang muka - pihak ketiga 2.918.475.499.615 2.918.475.499.615 Advances - third parties Aset keuangan tidak lancar lainnya 29.587.367.297 29.587.367.297 Other non-current financial assets Total 6.589.330.551.287 6.589.330.551.287 Total Liabilitas Keuangan Financial Liabilities Utang bank 3.934.882.954.120 3.934.882.954.120 Bank loans Utang usaha 299.768.232.749 299.768.232.749 Trade payables Beban akrual 34.333.164.939 34.333.164.939 Accrued expenses Liabilitas imbalan kerja jangka Short-term employees’ benefits pendek 2.365.856.522 2.365.856.522 liabilities Obligasi Wajib Konversi 45.936.969.102 45.936.969.102 Mandatory Convertible Bonds Utang obligasi 1.991.943.826.019 1.948.020.208.750 Bonds payable Utang pembiayaan konsumen 392.777.127 392.777.127 Consumer financing payable Utang bunga Obligasi Wajib Interest payable on Mandatory Konversi 59.691.433.733 59.691.433.733 Convertible Bonds Liabilitas derivatif 161.472.048.906 161.472.048.906 Derivative liabilities Liabilitas jangka pendek lainnya 9.582.208.297 9.582.208.297 Other current liabilities Total 6.540.369.471.514 6.496.445.854.245 Total are in the Indonesian language. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 Juni 2015 dan 31 Desember 2014 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2015 dan 2014 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of June 30, 2015 and December 31, 2014 and for the Six-month periods Ended June 30, 2015 and 2014 Expressed in Rupiah, unless otherwise stated 117

42. NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan

42. FAIR VALUE OF FINANCIAL INSTRUMENTS continued

Nilai wajar didefinisikan sebagai jumlah dimana instrumen tersebut dapat dipertukarkan di dalam transaksi jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar, selain di dalam penjualan terpaksa atau penjualan likuidasi. Nilai wajar didapatkan dari kuotasi harga pasar, model arus kas diskonto dan model penentuan harga opsi yang sewajarnya. Fair value is defined as the amount at which the instrument could be exchanged in a current transaction between knowledgeable willing parties in an arms-length transaction, other than in a forced or liquidation sale. Fair values are obtained from quoted market prices, discounted cash flow models and option pricing models as appropriate.

43. TUJUAN DAN

KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES Nilai wajar aset keuangan dan liabilitas keuangan dalam jumlah signifikan mendekati nilai tercatat karena jangka waktu tempo yang pendek atas instrumen keuangan tersebut. Fair values of financial assets and financial liabilities in significant amount approximate their carrying amounts largerly due to the short-term maturities of these instruments. Liabilitas keuangan pokok Grup terdiri dari utang bank, utang usaha, beban akrual obligasi wajib konversi, utang obligasi, utang pembiayaan konsumen, utang biaya bunga obligasi wajib konversi dan liabilitas jangka pendek lainnya. Tujuan utama dari liabilitas keuangan adalah untuk mengumpulkan dana bagi operasi Grup. Selain itu, Grup juga memiliki berbagai aset keuangan seperti kas dan setara kas, piutang usaha, piutang lain- lain, dan aset keuangan tidak lancar lainnya yang dihasilkan langsung dari operasinya. The financial liabilities of the Group consist of bank loans, trade payables, accrued expenses, mandatory convertible bond, bonds payable, customer financing, interest payable of Mandatory Convertible Bonds and other current liabilities. The main purpose of these financial liabilities is to raise funds for the operations of the Group. The Group also has various financial assets such as cash and cash equivalents, trade receivables, other receivables, and other non-current financial assets which arise directly from its operations. Risiko utama yang timbul dari instrumen keuangan Grup adalah risiko suku bunga atas nilai wajar dan arus kas, risiko nilai tukar mata uang asing, risiko kredit dan risiko likuiditas. Kepentingan untuk mengelola risiko ini telah meningkat secara signifikan dengan mempertimbangkan perubahan dan volatilitas pasar keuangan baik di Indonesia maupun internasional. Direksi Grup menelaah dan menetapkan kebijakan untuk mengelola risiko yang dirangkum di bawah ini: The main risks arising from the Group’s financial instruments are fair value and cash flow interest rate risk, foreign exchange rate risk, credit risk and liquidity risk. The importance of managing these risks has significantly increased in light of the considerable change and volatility in both Indonesian and international financial markets. The Group’s Directors review and approve the policies for managing these risks which are summarized below: a. Risiko suku bunga atas nilai wajar dan arus kas a. Fair value and cash flow interest rate risk Risiko suku bunga atas nilai wajar dan arus kas adalah risiko dimana nilai wajar arus kas di masa depan yang berfluktuasi karena perubahan tingkat suku bunga pasar. Grup terpengaruh risiko perubahan suku bunga pasar terutama terkait dengan pinjaman modal dan cerukan. Pinjaman dengan suku bunga mengambang menyebabkan Grup terpengaruh risiko suku bunga atas nilai wajar. Tidak terdapat pinjaman Grup yang dikenakan suku bunga tetap. Fair value and cash flow interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Group is exposed to the risk of changes in market interest rates relating primarily to its loans and overdrafts. Loans with variable interest rates influence the Group’s fair value interest rate risk. There are no loans of the Group which bear fixed interest rate.