SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI DIFFERENCES ARISING KENAIKAN REVALUASI ATAS PROPERTI INVESTASI REVALUATION SURPLUS ON INVESTMENT PROPERTIES TAGIHAN DERIVATIF DAN CADANGAN LINDUNG NILAI ARUS KAS

133 Laporan Tahunan 2011 PT Tower Bersama Infrastructure Tbk in Indonesian Language Ekshibit E50 Exhibit E50 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 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 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated

29. SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI

29. 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 3o. 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 3o. 30. KENAIKAN REVALUASI ATAS PROPERTI INVESTASI 30. REVALUATION SURPLUS ON INVESTMENT PROPERTIES Entitas anak menetapkan nilai wajar properti investasinya pada tanggal 31 Desember 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 99.889 31 Desember 2010: Rp 209.569. The subsidiaries have determined the fair value of investment properties as at 31 December 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 at 31 December 2011 of Rp 99,889 31 December 2010: Rp 209,569.

31. TAGIHAN DERIVATIF DAN CADANGAN LINDUNG NILAI ARUS KAS

31. DERIVATIVES RECEIVABLES AND CASH FLOW HEDGING RESERVES