Goodwill Lanjutan Goodwill Continued

PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified PT Mitra Pinasthika Mustika 56

14. GOODWILL DAN ASET TAKBERWUJUD

14. GOODWILL AND OTHER LAINNYA Lanjutan

INTANGIBLE ASSETS Continued

a. Goodwill Lanjutan

a. Goodwill Continued

Pertumbuhan pendapatan dihitung berdasarkan hasil masa depan yang diharapkan dengan mempertimbangkan hal-hal seperti indikator ekonomi yang stabil, seperti GDP per kapita, suku bunga, kurs mata uang dan tingkat inflasi yang mempengaruhi daya beli. Budgeted revenue growth is based on expectations of future outcome, taking into account factors such as stable economic indicators, which include GDP per capital, interest rates, exchange rates and inflation rates that influence purchasing power. Berdasarkan pengujian penurunan nilai diatas, manajemen menyimpulkan bahwa nilai tercatat goodwill tidak mengalami penurunan nilai. Based on the impairment testing above, management has concluded that the carrying amount of goodwill is not impaired. b. Aset tak berwujud lainnya b. Other intangible assets Mutasi saldo aset takberwujud lainnya adalah sebagai berikut: The movement of other intangible assets is as follows: 30 September September 2016 31 Desember December 2015 Harga perolehan: Cost: Saldo awal 78.735 60.935 Beginning balance Penambahan - 17.800 Addition Saldo akhir 78.735 78.735 Ending balance Akumulasi amortisasi: Accumulated amortization: Saldo awal 49.242 36.561 Beginning balance Penambahan 2.225 12.681 Addition Saldo akhir 51.467 49.242 Ending balance 27.268 29.493 Aset takberwujud lainnya terdiri dari kontrak pelanggan dan hubungan pelanggan. Other intangible assets consist of customer contracts and customer relationships. PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified PT Mitra Pinasthika Mustika 57

15. INSTRUMEN KEUANGAN DERIVATIF

15. DERIVATIVE FINANCIAL INSTRUMENTS

Instrumen keuangan derivatif Perseroan dan entitas anaknya terdiri dari: The Company and its subsidiaries’ derivative financial instruments comprise: 30 September September 2016 31 Desember December 2015 Derivatif yang ditujukan untuk lindung nilai Derivatives designated in hedging relationships Kontrak foreign currency option 2.934 90.334 Foreign currency option contracts Kontrak cross currency-interest rate swap 23.744 53.681 Cross currency-interest rate swap contracts Kontrak interest rate swap 10.748 - Interest rates swap contracts Derivatif yang tidak ditujukan untuk lindung nilai - 17.156 Derivatives not designated in hedging relationships 31.558 19.497 Aset lancar 12.493 50.959 Current assets Aset tidak lancar 39.968 21.843 Non-current assets Liabilitas jangka pendek 71.939 23.173 Current liabilities Liabilitas jangka panjang 12.080 69.126 Non-current liabilities 31.558 19.497 Lindung nilai arus kas Cash flows hedges Grup menggunakan kontrak foreign currency option, kontrak cross currency-interest rate swap dan kontrak interest rate swap untuk melindungnilaikan risiko variabilitas pada arus kas yang dapat diatribusikan terhadap kurs mata uang asing atas utang obligasi dan utang bank dan suku bunga atas utang bank dengan suku bunga mengambang dalam mata uang asing. The Group used foreign currency option contracts, cross currency-interest rate swap contracts, and interest rates swap contracts to hedge the risk of variability in cash flows that are attributable to foreign currency rates of bonds payable and bank loan and interest rate on its floating rate bank loans denominated in foreign currencies. Pergerakan perubahan nilai wajar atas instrumen derivatif yang ditujukan untuk lindung nilai arus kas yang berhubungan dengan bagian efektif dari lindung nilai arus kas diakui sebagai pendapatan komprehensif lain adalah sebagai berikut: The movement of the fair value changes on derivative instruments designated for cash flows hedges which relate to the effective portion of cash flow hedges recognized in other comprehensive income was as follows: Periode sembilan bulan berakhir 30 September 2016 Nine-month period ended 30 September 2016 Tahun yang berakhir 31 Desember 2015 Year ended 31 December 2015 Saldo awal sebelum pajak penghasilan tangguhan 451.300 143.200 Balance, beginning of the year – before deferred income tax Perubahan neto bagian efektif atas perubahan nilai wajar 250.157 308.100 Net changes in the effective portion of changes in fair value Jumlah-sebelum pajak penghasilan tangguhan 201.143 451.300 Total – before deferred income tax Pajak penghasilan tangguhan 50.285 112.825 Deferred income tax Saldo, akhir tahun 150.858 338.475 Balance, end of year Kepentingan non-pengendali, neto setelah pajak penghasilan 3.837 954 Non-controlling interest, net of income tax Lindung nilai atas arus kas yang dapat diatribusikan kepada pemilik entitas induk Catatan 33 154.695 339.429 Cash flow hedge attributable to owners of the Company Note 33