Imbalan Kerja Employment Benefits

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Triwulan yang Berakhir 31 Maret 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Quarter Periods Ended March 31, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 43 - sebagai beban pada rugi komprehensif konsolidasian tahun berjalan. and as an expense in the Consolidated statements of income loss and other comprehensive income. Liabilitas imbalan kerja jangka panjang Long-term employee benefits liability Liabilitas imbalan kerja jangka panjang merupakan imbalan pasca-kerja manfaat pasti yang dibentuk tanpa pendanaan khusus dan didasarkan pada masa kerja dan jumlah penghasilan karyawan saat pensiun. Metode penilaian aktuarial yang digunakan untuk menentukan nilai kini liabilitas imbalan pasti, beban jasa kini yang terkait, dan beban jasa lalu adalah metode Projected Unit Credit. Beban jasa kini, beban bunga, beban jasa lalu yang telah menjadi hak karyawan, dan dampak kurtailmen atau penyelesaian jika ada diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun berjalan. Long-term employment benefits liability represents post-employment benefits, unfunded defined-benefit plans which amounts are determined based on years of service and salaries of the employees at the time of pension. The actuarial valuation method used to determine the present value of defined-benefit liability, related current service costs, and past service costs is the Projected Unit Credit. Current service costs, interest costs, vested past service costs, and effects of curtailments and settlements if any are charged directly to current operations. Efektif tanggal 1 Januari 2015, Grup menerapkan PSAK No. 24 Revisi 2013, “Imbalan Pasca Kerja” secara retrospektif. Berdasarkan revisi atas PSAK tersebut, keuntungan atau kerugian aktuarial yang timbul diakui sebagai Pendapatan Komprehensif Lain dan disajikan pada bagian ekuitas. Biaya jasa lalu dibebankan langsung pada laba rugi. Effective January 1, 2015, the Group adopted PSAk No. 24 Reised 2013, “Post- employment Benefits”, retrospectively. Under the revised PSAK, the actuarial gains or losses incurred are recognized to Other Comprehensive Income and is presented in the equity section. Past service cost is recognized immediately to profit and loss. Jumlah yang diakui sebagai kewajiban imbalan pasti di laporan posisi keuangan konsolidasian merupakan nilai kini kewajiban imbalan pasti. The benefit obligation recognized in the consolidated statements of financial position represents the present value of the defined benefit obligation. Karena revisi atas PSAK ini diterapkan secara retrospektif, Grup telah menyajikan kembali periode komparatif: As the revised PSAk has been retrospectively applied, th Group has restated the prior periods comparative numbers as follows: PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Triwulan yang Berakhir 31 Maret 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Quarter Periods Ended March 31, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 44 - Dilaporkan Pengaruh sebelumnya Perubahan Disajikan Previously Effect of k embali reported change As restated Posisi keuangan Financial position Aset pajak tangguhan - bersih 1.041.788.897.200 15.077.926.000 1.026.710.971.200 Deferred tax assets - net Liabilitas imbalan kerja Long-term employee jangka panjang 167.903.055.000 60.311.704.000 107.591.351.000 benefits liability Saldo laba defisit 11.877.792.548.301 45.230.315.257 11.832.562.233.044 Retained earnings deficit Kepentingan non-pengendali 744.540.342 3.462.743 748.003.085 Non-controlling interests Dilaporkan Pengaruh sebelumnya Perubahan Disajikan Previously Effect of k embali reported change As restated Rugi komprehensif Comprehensive loss Beban karyawan 95.619.211.338 1.160.338.000 96.779.549.338 Personnel expenses Penghasilan pajak tangguhan 11.295.645.696 290.084.500 11.585.730.196 Deferred tax benefit 31 Desember December 31, 2014 31 Maret March 31, 2014 Dilaporkan Pengaruh sebelumnya Perubahan Disajikan Previously Effect of k embali reported change As restated Posisi keuangan Financial position Aset pajak tangguhan - bersih 1.015.581.195.698 16.057.988.750 999.523.206.948 Deferred tax assets - net Liabilitas imbalan kerja Long-term employee jangka panjang 152.664.493.000 64.231.955.000 88.432.538.000 benefits liability Saldo laba defisit 10.498.967.701.498 48.170.186.289 10.450.797.515.209 Retained earnings deficit Kepentingan non-pengendali 922.750.347 3.779.961 926.530.308 Non-controlling interests 31 Desember December 31, 2013

q. Pajak Penghasilan

q. Income Tax

Beban pajak kini ditentukan berdasarkan laba kena pajak dalam tahun yang bersangkutan yang dihitung berdasarkan tarif pajak yang berlaku. Current tax expense is determined based on the taxable income for the period computed using prevailing tax rates. Aset dan liabilitas pajak tangguhan diakui atas konsekuensi pajak periode mendatang yang timbul dari perbedaan jumlah tercatat aset dan liabilitas menurut laporan keuangan dengan dasar pengenaan pajak aset dan liabilitas. Liabilitas pajak tangguhan diakui untuk semua perbedaan temporer kena pajak dan aset pajak tangguhan diakui untuk perbedaan temporer yang boleh dikurangkan dan manfaat pajak dari saldo rugi fiskal yang belum digunakan sepanjang besar kemungkinan timbulnya laba fiskal dan besar kemungkinan perbedaan temporer dapat dimanfaatkan untuk mengurangi laba kena pajak pada masa yang akan datang. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statements’ carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax liabilities are recognized for all taxable temporary differences and deferred tax assets are recognized for deductible temporary differences and carryforward tax benefit of unused fiscal losses, to the extent that it is most likely that it will be utilized to reduce future taxable income. PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Triwulan yang Berakhir 31 Maret 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Quarter Periods Ended March 31, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 45 - Pajak tangguhan diukur dengan menggunakan tarif pajak yang berlaku atau secara substansial telah berlaku pada tanggal laporan posisi keuangan. Pajak tangguhan dibebankan atau dikreditkan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian, kecuali pajak tangguhan yang dibebankan atau dikreditkan langsung ke ekuitas. Deferred tax is calculated at the tax rates that have been enacted or substantively enacted at the consolidated statement of financial position date. Deferred tax is charged to or credited in the consolidated statements of income loss and other comprehensive income, except when it relates to items charged to or credited directly to equity, in which case the deferred tax is also charged to or credited directly to equity. Nilai tercatat aset pajak tangguhan ditinjau kembali pada tanggal laporan posisi keuangan dan nilai tercatat tersebut diturunkan apabila laba fiskal tidak mungkin memadai untuk mengkompensasi sebagian atau semua aset pajak tangguhan. Penurunan tersebut harus disesuaikan kembali apabila besar kemungkinan laba fiskal memadai untuk kompensasi tersebut. The carrying amount of a deferred tax asset is reviewed at each consolidated statement of financial position date and is reduced to the extent that it is no longer probable that sufficient taxable income will be available to allow the benefit of part or all of that deferred tax asset to be utilized. Any such reduction is reversed to the extent that it becomes probable that sufficient taxable income would be available. Aset dan liabilitas pajak tangguhan disajikan di laporan posisi keuangan, kecuali aset dan liabilitas pajak tangguhan untuk entitas yang berbeda, atas dasar kompensasi sesuai dengan penyajian aset dan liabilitas pajak kini. Deferred tax assets and liabilities are offset in the consolidated statement of financial position, except if these are for different legal entities, in the same manner the current tax assets and liabilities are presented. Perubahan atas liabilitas pajak dicatat ketika hasil pemeriksaan diterima atau, jika banding diajukan oleh Grup, ketika hasil banding ditentukan. Amendments to tax obligations are recorded when an asessment is received or, if appealed against by Group, when the result of the appeal has been determined.

r. Rugi Per Saham

r. Loss Per Share

Rugi per saham dasar dihitung dengan membagi rugi bersih yang dapat diatribusikan kepada pemilik dengan jumlah rata-rata tertimbang saham Perusahaan yang beredar pada tahun yang bersangkutan. Basic loss per share is computed by dividing net loss attributable to owners of the Company by the weighted average number of shares outstanding during the period.

s. Informasi Segmen

s. Segment Information

Informasi segmen disusun sesuai dengan kebijakan akuntansi yang dianut dalam penyusunan dan penyajian laporan keuangan konsolidasian. Segment information is prepared using the accounting policies adopted for preparing and presenting the consolidated financial statements. Grup melakukan identifikasi segmen operasi berdasarkan laporan internal tentang komponen Grup yang dianalisa secara berkala oleh pengambil keputusan operasional dalam rangka mengalokasikan Operating segments are required to be identified on the basis of internal reports about components of the Group that are regularly reviewed by the chief operating decision maker in order to allocate