Peristiwa Setelah Periode Pelaporan Events After the Reporting Period

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2013 dan 31 Desember 2012 serta untuk Periode Triwulan yang Berakhir 31 Maret 2013 dan 2012 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2013 and December 31, 2012 and The Quarter Periods Ended March 31, 2013 and 2012 Figures are Presented in Rupiah, unless Otherwise Stated - 128 - 31 Maret 2013 31 Maret 2012 March 31, 2013 March 31, 2012 Kenaikan aset tetap melalui Catatan 11: Increase in property and equipment through Note 11: Kapitalisasi bunga 44.326.326.437 26.021.395.657 Capitalization of interest Utang usaha 5.810.050.756 - Accounts payable Utang sewa pembiayaan - 934.125.081.353 Lease liabilities Uang muka - 15.540.076.356 Advances 49. Informasi Peraturan Baru 49. Information on New Regulations Peraturan Bapepam dan LK Baru New Bapepam-LK Regulation Bapepam dan LK menerbitkan Peraturan No. IX.L.1, Lampiran Keputusan Ketua Bapepam dan LK No. Kep-718BL2012 tanggal 28 Desember 2012 tentang “Kuasi Reorganisasi”, yang mengatur tata cara pelaksanaan kuasi reorganisasi entitas. Peraturan baru ini berlaku efektif tanggal 1 Januari 2013. Dengan berlakunya Peraturan ini, maka Keputusan Ketua Bapepam No. KEP-16PM2004 tanggal 13 April 2004 tentang “Tata Cara Pelaksanaan Kuasi Reorganisasi” dinyatakan tidak berlaku. Bapepam-LK issued Regulation No. IX.L.1, which is included in Appendix of the Decree of the Chairman of Bapepam-LK No. Kep-718BL2012 dated December 28, 2012 regarding “Quasi-Reorganization”, and contains the administration of an entity’s quasi-reorganization. The new regulation will be applicable effective January 1, 2013. The Decree of the Chairman of Bapepam No. KEP-16PM2004 dated April 13, 2004 regarding “The Administration of Quasi- Reorganization” shall be cancelled upon the effectivity of the new regulation. Penerapan Peraturan ini tidak berdampak terhadap laporan keuangan konsolidasian Grup. The application of the new Regulation does not have any effect on the Group’s consolidated financial statements. Penerbitan Standar Akuntansi Keuangan Baru Prospective Accounting Pronouncements Ikatan Akuntan Indonesia telah menerbitkan revisi Pernyataan Standar Akuntansi Keuangan PSAK dan Pencabutan Pernyataan Standar Akuntansi Keuangan PPSAK. Standar-standar akuntansi keuangan tersebut akan diterapkan untuk laporan keuangan konsolidasian efektif pada periode yang dimulai 1 Januari 2013 sebagai berikut: The Indonesian Institute of Accountants has issued the following revised Statements of Financial Accounting Standards PSAK and Statement of Withdrawal of Financial Accounting Standards PPSAK. These standards will be applicable to consolidated financial statements effective for annual period beginning January 1, 2013 as follows: PSAK PSAK PSAK No. 38 Revisi 2011, Kombinasi Bisnis Entitas Sepengendali PSAK No. 38 Revised 2011, Business Combination Entities Under Common Control PPSAK PPSAK PPSAK No. 10, Pencabutan PSAK 51: Akuntansi Kuasi-Reorganiasi PPSAK No. 10, Withdrawal of PSAK 51: Accounting for Quasi-Reorganization Grup masih mengevaluasi dampak penerapan PSAK dan PPSAK di atas dan dampak terhadap laporan keuangan konsolidasian dari penerapan The Group is still evaluating the effects of these revised PSAK and PPSAK and has not yet determined the related effects on the