OPERATING SEGMENT Continued Secondary Segment 2 0 1 5

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E94 Exhibit E94 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 Expressed in million Rupiah, unless otherwise stated 41. PENYAJIAN KEMBALI LAPORAN KEUANGAN Lanjutan

41. RESTATEMENT OF FINANCIAL STATEMENTS Continued

Sebelum penyajian Setelah penyajian kembali kembali Before restatements After restatements Aset pajak tangguhan 378.857 70.832 Deferred tax assets Liabilitas pajak tangguhan - 1.088.522 Deferred tax liabilities Cadangan imbalan pasca-kerja 24.147 21.545 Provision for post-employment benefits Saldo laba 2.662.109 1.358.337 Retained earnings Kepentingan non-pengendali 125.920 32.988 Non-controlling interest Beban pajak tangguhan 272.110 1.129.599 Deferred tax expenses Laba bersih tahun berjalan 1.351.524 44.377 Net profit for the year Pendapatan komprehensif lainnya Other comprehensive income Keuntungan aktuarial bersih setelah Actuarial gain net off pajak tangguhan - 2.759 deferred tax 2 0 1 4 1 January 1 Januari 42. PERISTIWA SETELAH PERIODE PELAPORAN 42. EVENTS AFTER THE REPORTING PERIOD Pencairan pinjaman Loan withdrawal Pada tanggal 4 dan 12 Februari 2016, entitas anak telah menarik fasilitas pinjaman Revolving Seri B masing-masing sebesar US 15.000.000 dan US 10.000.000. Fasilitas ini dikenakan marjin bunga sebesar 1,85 per tahun di atas LIBOR untuk kreditur dalam negeri dan 1,75 per tahun untuk kreditur luar negeri. On 4 and 12 February 2016, the subsidiaries had drawndown Facility B of revolving loan facility amounting to US 15,000,000 and US 10,000,000. This facility bears interest margin of 1.85 above LIBOR per annum for onshore lenders and 1.75 per annum for offshore lenders. Kreditor yang berpartisipasi pada fasilitas ini adalah: The lenders who participated in this facility are:  Oversea-Chinese Banking Corporation Limited  United Overseas Bank Limited  DBS Bank Ltd  The Hongkong and Shanghai Banking Corporation Limited  Credit Agricole Corporate and Investment Bank  CIMB Bank Berhad  Sumitomo Mitsui Banking Corporation  CTBC Bank Co, Ltd.  Chang Hwa Commercial Bank  The Bank of Tokyo-Mitshubishi UFJ, Ltd.  PT Bank ANZ Indonesia  PT Bank BNP Paribas Indonesia  Oversea-Chinese Banking Corporation Ltd  United Overseas Bank Limited  DBS Bank Ltd  The Hongkong and Shanghai Banking Corporation Limited  Credit Agricole Corporate and Investment Bank  CIMB Bank Berhad  Sumitomo Mitsui Banking Corporation  CTBC Bank Co, Ltd.  Chang Hwa Commercial Bank  The Bank of Tokyo-Mitsubishi UFJ, Ltd.  PT Bank ANZ Indonesia  PT Bank BNP Paribas Indonesia 43. OTORISASI LAPORAN KEUANGAN 43. AUTHORIZATION OF FINANCIAL STATEMENTS Manajemen Perusahaan telah mengotorisasi laporan keuangan konsolidasian untuk diterbitkan pada tanggal 8 Maret 2016. The Company’s management has authorized to issue these consolidated financial statements on 8 March 2016. 224 ANNUAL REPORT l LAPORAN TAHUNAN l 2015 l PT TOWER BERSAMA INFRASTRUCTURE Tbk.