IMBALAN KERJA KARYAWAN lanjutan EMPLOYEE BENEFITS continued

herein are in the Indonesian language. PT TRIKOMSEL OKE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 dan Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2015 and For the Year Then Ended Expressed in Rupiah, unless otherwise stated 77 29. BEBAN PENJUALAN 29. SELLING EXPENSES Terdiri dari: Consist of: 2015 2014 Sewa 104.850.487.607 120.240.967.328 Rent Gaji 101.553.303.517 171.533.743.921 Salaries Beban iklan 65.154.127.975 112.498.586.685 Advertising costs Beban kartu kredit 35.757.518.801 59.796.206.071 Credit card charges Distribusi 14.856.776.075 28.794.532.638 Distribution Amortisasi aset takberwujud 13.916.993.386 10.610.491.658 Amortization of intangible assets Penyusutan aset tetap Catatan 11 9.525.722.419 14.582.147.155 Depreciation of fixed assets Note 11 Jasa manajemen 5.383.841.244 6.662.441.515 Management fees Utilitas 3.984.328.133 6.869.076.592 Utilities Hadiah 3.050.931.443 2.269.599.255 Gift Perlengkapan kantor 835.340.986 1.159.966.636 Office supplies Lain-lain 6.821.537.887 3.921.571.763 Others Jumlah 365.690.909.473 538.939.331.217 Total 30. BEBAN UMUM DAN ADMINISTRASI 30. GENERAL AND ADMINISRATIVE EXPENSES Terdiri dari: Consist of: 2015 2014 Penghapusan uang muka Catatan 10 3.702.093.698.247 - Write-off of advances Notes 10 Penghapusan piutang Catatan 6 dan 7 2.606.709.315.852 - Write-off of receivables Notes 6 and 7 Penghapusan persediaan Catatan 8 1.271.524.685.392 - Write-off of inventories Note 8 Rugi penurunan nilai piutang Impairment losses of receivables Catatan 6 dan 7 528.882.642.102 18.193.464.426 Notes 6 and 7 Rugi penurunan nilai persediaan Impairment losses of inventories Catatan 8 122.079.887.362 28.684.969.970 Notes 8 Gaji 97.563.650.683 134.091.709.145 Salaries Penyusutan Catatan 11 31.452.133.072 28.923.208.387 Depreciation Note 11 Utilitas 16.711.957.604 11.042.044.500 Utilities Imbalan kerja Catatan 21 8.127.621.900 12.012.430.419 Employee benefits Note 21 Asuransi 6.811.997.511 10.522.048.336 Insurance Jasa konsultasi 5.137.148.892 7.624.419.353 Consultan fees Pajak dan perizinan 3.559.757.422 6.113.640.846 Taxes and legal Sumbangan dan donasi 2.570.115.136 8.019.425.704 Contribution and donation Perlengkapan kantor 2.218.754.387 3.422.407.823 Office supplies Perbaikan dan pemeliharaan 1.385.761.253 7.172.229.072 Repairs and maintenance Sewa 1.174.655.180 2.557.296.417 Rent Transportasi 791.581.160 12.909.037.375 Transportation Beban lain-lain 3.239.647.057 3.499.954.351 Others Jumlah 8.412.035.010.212 294.788.286.124 Total 31. BEBAN KEUANGAN 31. FINANCE COST Terdiri dari: Consist of: 2015 2014 Pinjaman bank 290.536.312.946 492.053.312.482 Bank borrowings Obligasi wajib konversi Catatan 18 208.013.049.450 24.226.512.000 Mandatory convertible bond Note 18 Unrealized loss atas derivatif 105.705.826.094 127.287.420.891 Unrealized loss on derivative Administrasi bank 2.602.747.723 5.629.228.986 Administration expense Pembiayaan konsumen 941.920.424 37.124.723 Consumer financing Jumlah 607.799.856.637 649.233.599.082 Total herein are in the Indonesian language. PT TRIKOMSEL OKE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 dan Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2015 and For the Year Then Ended Expressed in Rupiah, unless otherwise stated 78

32. SIFAT, SALDO,

DAN TRANSAKSI HUBUNGAN BERELASI

32. NATURE, BALANCES, AND TRANSACTIONS WITH RELATED PARTIES

Dalam kegiatan usaha normal, Grup melakukan transaksi usaha dan keuangan dengan pihak - pihak berelasi. In the normal course of business, the Group entered into business and financial transactions with related parties. Rincian sifat hubungan dan jenis transaksi yang signifikan dengan pihak-pihak berelasi adalah sebagai berikut: The nature of the relationship with the related parties are as follows: Pihak Terkait Sifat hubungan Sifat transaksi Related Parties Nature of relationship Type of transaction Polaris Limited Pte. Ltd., SingapuraSingapore Pemegang sahamShareholder Penjualan persediaanSales of inventories Polaris Device Pte. Ltd, SingapuraSingapore Pihak pengendali utamaUltimate Pembelian persediaanPurchase of controlling party of inventories Polaris Network Pte. Ltd, SingapuraSingapore Pihak pengendali utamaUltimate Utang lain-lainOther payables controlling party PT Karyamegah Adijaya Entitas yang dikendalikan oleh Jasa penyimpanan dan pengiriman personil manajemenAn entity barang telekomunikasi Storage service controlled by management and delivery of telecommunication personnel products. Saldo dan transaksi dengan pihak berelasi adalah sebagai berikut: Balances and transactions with related parties are as follows: a. Piutang usaha - pihak berelasi a. Trade receivables - related party Grup melakukan transaksi penjualan dengan pihak berelasi. Saldo piutang usaha - pihak berelasi merupakan piutang sehubungan dengan penjualan kepada PT Karyamegah Adijaya, pihak berelasi, sebesar Rp1.163.171.601 atau setara dengan 0,013 dari jumlah aset pada tanggal 31 Desember 2014. The Group entered into transactions of sales with related party. The balance of the trade receivables - related party represents receivables in connection with the sales to PT Karyamegah Adijaya, related party, amounting to Rp1,163,171,601 or equivalent with 0.013 from total assets as of December 31, 2014. b. Utang usaha - pihak berelasi b. Trade payables - related party Grup melakukan transaksi pembelian persediaan dengan pihak berelasi. Saldo utang usaha - pihak berelasi merupakan utang sehubungan dengan pembelian persediaan Grup dari Polaris Device Pte. Ltd., pihak pengendali utama, masing-masing sebesar Rp59.314.017.226 dan Rp70.763.317.078 atau setara dengan 0,82 dan 1,06 dari total liabilitas pada tanggal 31 Desember 2015 dan 2014. The Group entered into transactions of purchase of inventories with related party. The balance of the trade payables - related party represents payable in connection with the purchase of the Group‟s inventories from Polaris Device Pte. Ltd., ultimate controlling party, amounting to Rp59,314,017,226 and Rp70,763,317,078 or equivalent with 0.82 and 1.06 from total liabilities as of December 31, 2015 and 2014, respectively. c. Utang lain-lain - pihak berelasi c. Other payables - related parties Akun ini merupakan utang lain-lain kepada Polaris Device Pte. Ltd. dan Polaris Network Pte. Ltd. sebesar Rp2.180.010.055 atau setara dengan 0,03 dari jumlah liabilitas pada tanggal 31 Desember 2015. This account represents other payables to Polaris Device Pte. Ltd and Polaris Network Pte. Ltd amounted to Rp2,180,010,055 or equivalent with 0.03 from total liabilities as of December 31, 2015. d. Pendapatan d. Revenues Grup melakukan transaksi penjualan dengan Polaris Limited Pte. Ltd., pemegang saham, masing-masing sebesar Rp734.560.100 dan Rp10.034.600.400 atau setara dengan 0,01 dan 0,09 dari total pendapatan untuk tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014. The Group entered into transactions of revenue with Polaris Ltd., shareholder, amounted to Rp734,560,100 and Rp10,034,600,400 or equivalent with 0.01 and 0.09 from total revenue for the years ended December 31, 2015 and 2014, respectively. e. Pembelian e. Purchases Grup melakukan transaksi pembelian persediaan dengan Polaris Device Ltd, pihak pengendali utama, masing-masing sebesar Rp532.645.000 dan Rp62.935.041.549 atau setara dengan 0,01 dan 0,8 dari total pembelian barang jadi untuk tahun yang berakhir pada tanggal 31 Desember 2015 dan 2014. The Group entered into transactions of purchase of inventories with Polaris Device Ltd, ultimate controlling party, amounted to Rp532,645,000 and Rp62,935,041,549 or equivalent with 0,01 and 0.8 from total purchase of finished goods for the years ended December 31, 2015 and 2014, respectively.