TRADE PAYABLES Continued 22 4q2015 financial report reissued

in Indonesian Language Ekshibit E59 Exhibit E59 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015, 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2015, 2014 AND 2013 Expressed in million Rupiah, unless otherwise stated 20. PERPAJAKAN Lanjutan

20. TAXATION Continued

d. Pajak tangguhan Lanjutan

d. Deferred tax Continued

Liabilitas pajak tangguhan Lanjutan Deferred tax liabilities Continued Dikreditkan Dikreditkan ke penghasilan dibebankan komprehensif ke laba rugi lain Saldo aw al Credited to Credited to other Saldo akhir Beginning Peny esuaian charged to comprehensive Ending balance Adjustment profit or loss income balance Rugi fiskal 8.736 341.225 34.639 - 384.600 Tax loss Cadangan imbalan pasca-kerja 5.206 126 1.712 858 7.902 Post-employment benefits Depreciation of Penyusutan aset tetap 7.763 1.441 28 - 6.294 property and equipment Pencadangan kerugian penurunan A llowance for impairment losses of nilai piutang 3.298 - - - 3.298 trade receivables Properti investasi 1.113.525 276.298 633.437 - 2.023.260 Investment properties Jumlah 1.088.522 63.612 597.114 858 1.621.166 Total 2 0 1 4 2 0 1 4 Dikreditkan dibebankan ke penghasilan Dikreditkan komprehensif dibebankan lain ke laba rugi Credited to Saldo aw al Credited to charge to other Saldo akhir Beginning charged to comprehensive Ending balance profit or loss income balance Rugi fiskal 7.081 1.655 - 8.736 Tax loss Cadangan imbalan pasca-kerja 4.563 1.261 618 5.206 Post-employment benefits Depreciation of Penyusutan aset tetap 2.673 5.090 - 7.763 property and equipment Pencadangan kerugian penurunan A llowance for impairment losses of nilai piutang 3.298 - - 3.298 trade receivables Properti investasi 781.369 332.156 - 1.113.525 Investment properties Jumlah 763.754 324.150 618 1.088.522 Total 2 0 1 3 2 0 1 3 e. Taksiran klaim pajak penghasilan

e. Estimated claims for income tax refund

Akun ini merupakan taksiran jumlah lebih bayar pajak penghasilan. Jumlah tersebut mungkin berbeda dari jumlah lebih bayar pajak penghasilan yang dilaporkan dalam Surat Pemberitahuan SPT Tahunan. This account represents estimated claims for income tax refund. Such amounts might be different with the amounts reported in the Annual Income Tax Return. in Indonesian Language Ekshibit E60 Exhibit E60 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015, 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2015, 2014 AND 2013 Expressed in million Rupiah, unless otherwise stated 21. PENDAPATAN YANG DITERIMA DI MUKA 21. UNEARNED INCOME 2 0 1 5 2 0 1 4 2 0 1 3 Pihak ketiga Third parties PT Indosat Tbk 164.107 147.397 120.764 PT Indosat Tbk PT XL Axiata Tbk 146.063 74.407 102.500 PT XL A xiata Tbk PT Telekomunikasi Selular 67.681 183.145 157.703 PT Telekomunikasi Selular PT Hutchison 3 Indonesia 66.905 57.554 48.076 PT Hutchison 3 Indonesia PT Internux 21.046 295 - PT Internux PT Telekomunikasi Indonesia Tbk 19.426 30.369 1.345 PT Telekomunikasi Indonesia Tbk PT Smart Telecom 3.454 3.883 3.595 PT Smart Telecom PT Bakrie Telecom Tbk 2.204 2.149 8.795 PT Bakrie Telecom Tbk PT Sampoerna Telecom 1.164 962 945 PT Sampoerna Telecom PT Smartfren Telecom Tbk 540 52.552 181 PT Smartfren Telecom Tbk PT Axis Telekom Indonesia - - 2.536 PT A xis Telekom Indonesia Lain-lain 7 18 - Others Jumlah 492.597 552.731 446.440 T o t a l Sesuai perjanjian sewa, entitas anak telah menerima pembayaran di muka dari pelanggan untuk jangka waktu 1 satu bulan, 3 tiga bulan dan 1 satu tahun. Based on the rental agreements, the subsidiaries have received payments in advance for period of 1 one month, 3 three months and 1 one year. 22. BEBAN MASIH HARUS DIBAYAR 22. ACCRUED EXPENSES 2 0 1 5 2 0 1 4 2 0 1 3 Beban bunga : Interest expenses : Surat utang Catatan 25 275.075 42.716 68.298 Notes Note 25 Pinjaman jangka panjang Catatan 24 64.773 78.069 37.303 Long-term loans Note 24 Karyawan 78.933 77.062 48.238 Employees Estimasi biaya pembangunan Estimated construction cost of properti investasi 52.263 570.514 643.201 investment properties Perbaikan dan pemeliharaan menara 31.121 33.254 43.399 Towers repair and maintenance Keamanan 5.770 5.389 4.382 Security Listrik 4.992 19.926 27.827 Electricity Jasa konsultan 1.743 2.559 2.557 Consultant fees Lainnya 26.720 25.587 10.640 Others Jumlah 541.390 855.076 885.845 T o t a l Estimasi biaya pembangunan properti investasi merupakan estimasi beban masih harus dikeluarkan atas properti investasi yang telah selesai pembangunannya namun belum ditagihkan seluruh biayanya oleh kontraktor. Estimated construction cost of investment properties represents the estimated costs to be incurred by the Company in relation to work performed on the investment properties which have been completed but not yet invoiced by contractors.