MODAL SAHAM SHARE CAPITAL TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL

The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 115 26. TAMBAHAN MODAL DISETOR lanjutan 26. ADDITIONAL PAID-IN CAPITAL continued Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali lanjutan Difference in Value of Restructuring Transactions of Entities Under Common Control continued Akun ini merupakan selisih antara harga pengalihan dan nilai tercatat atas investasi pada entitas anak yang diakuisisi dari direktur dan komisaris Perusahaan sebagai berikut: lanjutan This account represents the difference between the transfer prices and the carrying value of investments in the following subsidiaries acquired from the directors and commissioners of the Company as follows: continued • PT Ekaprasarana Primatel “EP” - Rp9.926.589 • PT Ekaprasarana Primatel “EP” - Rp9,926,589 Pada bulan Oktober 2005, Perusahaan mengakuisisi 199.882 saham merupakan 79,95 kepemilikan pada tanggal akuisisi sebesar Rp8.035.256 pada EP dari komisaris Perusahaan. Jumlah nilai tercatat atas investasi pada EP sebesar Rp17.961.845. In October 2005, the Company acquired 199,882 shares representing 79.95 interest at acquisition date in EP amounting to Rp8,035,256 from the Company’s commissioners. The carrying value of investment in EP amounted to Rp17,961,845. • PT Abhimata Persada “AP” - Rp6.208.223 • PT Abhimata Persada “AP” - Rp6,208,223 Pada bulan Desember 2000, Perusahaan mengakuisisi 4.925 saham merupakan 98,50 kepemilikan pada tanggal akuisisi sebesar Rp4.925.000 pada AP dari direktur dan komisaris Perusahaan. Jumlah nilai tercatat atas investasi pada AP sebesar Rp11.214.262. Terdapat penurunan sebesar Rp82.281 atas penambahan setoran modal. In December 2000, the Company acquired 4,925 shares representing 98.50 interest at acquisition date in AP amounting to Rp4,925,000 from the Company’s directors and commissioners. The carrying value of investment in AP amounted to Rp11,214,262. There was a decrease of Rp82,281 as a result of additional paid-in capital. • Lain-lain - Rp2.674.249 • Others - Rp2,674,249 Perbedaan lainnya timbul dari akuisisi saham pada entitas anak lainnya, seperti PT Elang Graha Propertindo, PT Bitnet Komunikasindo, PT Tangara Mitrakom, PT Sakalaguna Semesta dan PT Mediatama Anugrah Citra. Other differences arose from acquisitions of shares in other subsidiaries, such as PT Elang Graha Propertindo, PT Bitnet Komunikasindo, PT Tangara Mitrakom, PT Sakalaguna Semesta and PT Mediatama Anugrah Citra. The original consolidated financial statements included herein are in the Indonesian language. PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM Tanggal 30 Juni 2015 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut Dinyatakan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain PT ELANG MAHKOTA TEKNOLOGI Tbk AND ITS SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six-month Period Then Ended Expressed In Thousands of Rupiah, Unless Otherwise Stated 116

27. SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI

27. DIFFERENCE IN VALUE OF TRANSACTIONS WITH NON-CONTROLLING INTERESTS

Rincian selisih nilai transaksi dengan pihak nonpengendali adalah sebagai berikut: The details of difference in value of transactions with non-controlling interests are as follows: 30 Juni 2015 31 Desember 2014 June 30, 2015 December 31, 2014 PT Abhimata Mediatama “AM” PT Abhimata Mediatama “AM” Penawaran saham perdana SCM 85.763.361 85.763.361 Initial public offering of SCM Penggunaan opsi saham SCM 2.387.478 2.387.478 Exercise of stock option of SCM Penerbitan ESOP 15.937.393 15.937.393 Issuance of ESOP Penjualan kepemilikan pada SCM sebesar 3,37 3.662.876 3.662.876 Sale of 3.37 interest in SCM PT Surya Citra Media Tbk “SCM” PT Surya Citra Media Tbk “SCM” Penjualan sebagian kepemilikan tanpa hilangnya pengendalian 7.443.685.635 7.443.685.635 Partial disposal without loss of control Penjualan saham tresuri 7.297.610 7.297.610 Sale of treasury stock Penggabungan usaha SCM dan IDKM 646.681 646.681 Merger of SCM and IDKM Peningkatan kepemilikan Increase in share ownership kepentingan nonpengendali 2.788.803 2.788.803 of non-controlling interests Penggunaan opsi saham SCM 24.847.147 24.847.147 Exercise of stock option of SCM PT Indosiar Karya Media Tbk PT Indosiar Karya Media Tbk sekarang SCM currently SCM Penjualan sebagian kepemilikan tanpa hilangnya pengendalian 966.436.687 966.436.687 Partial disposal without loss of control Perubahan kepemilikan kepentingan Changes in ownership interests of nonpengendali akibat penerbitan non-controlling interests resulting from saham baru oleh entitas anak 23.973 24.005 issuance of new shares by subsidiaries Total 8.486.105. 036 8.486.105.068 Total Selama tahun 2014, perubahan pada akun “Selisih Nilai Transaksi dengan Pihak Nonpengendali” terutama berasal dari transaksi penjualan sebagian kepemilikan Perusahaan pada SCM tanpa hilangnya pengendalian selama 2014 dengan rincian sebagai berikut: During year 2014, the changes in the “Difference in Value of Transactions with Non-controlling Interests” account are mainly resulting from partial disposal of the Company’s ownership interests in SCM without loss of control during 2014 with details as follows: Tanggal Transaksi Transaction Date Jumlah Saham yang DijualNumber of Shares Sold Nilai Wajar Imbalan yang DiterimaConsideration Received Jumlah Kepentingan Nonpengendali yang DisesuaikanAmount by which NCI are Adjusted Selisih Nilai Transaksi dengan pihak NonpengendaliDifference in Value of Transaction with NCI MaretMarch 2014 43.613.700 130.728.688 12.233.870 118.495.818 AprilApril 2014 129.000 417.054 36.534 380.520 JuniJune 2014 219.197.800 721.739.225 66.993.578 654.745.647 JuliJuly 2014 342.108.800 1.163.516.982 108.865.063 1.054.651.919 AgustusAugust 2014 423.248.400 1.597.858.603 138.331.414 1.459.527.189 DesemberDecember 2014 714.000.000 2.495.426.430 217.125.727 2.278.300.703