Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 20 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated

3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

lanjutan

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

a. Dasar penyusunan

laporan keuangan konsolidasian lanjutan a. Basis for preparation of the consolidated financial statements continued Perubahan atas Pernyataan Standar Akuntansi Keuangan “PSAK” dan Interpretasi Standar Akuntansi Keuangan “ISAK” lanjutan Changes to the statements of financial accounting standards “PSAK” and interpretations of statements of financial accounting st andards “ISAK” continued Revisi, standar baru dan pencabutan atas standar di atas akan berlaku efektif pada tahun buku yang dimulai 1 Januari 2015 dan penerapan dini tidak di perkenankan. The revised, new standards and withdrawal of standards above will become effective for the annual period beginning 1 January 2015 and early implementation is prohibited. Standar baru, revisi dan interpretasi yang telah diterbitkan, namun belum berlaku efektif untuk tahun buku yang dimulai pada atau setelah tanggal 1 Januari 2016 adalah sebagai berikut: - PSAK 1 revisi 2 015 “Penyajian Laporan Keuangan” - PSAK 4 revisi 2015 “Laporan keuangan tersendiri” - PSAK 5 revisi 2015 “Segmen Operasi” - PSAK 7 revisi 2015 “Pengungkapan Pihak – pihak berelasi” - PSAK 15 revisi 2015 “Investasi pada entitas asosiasi dan ventura bersama” - PSAK 16 revisi 2015 “Aset tetap” - PSAK 19 revisi 2015 “Aset takberwujud” - PSAK 22 revisi 2015 “Kombinasi Bisnis” - PSAK 24 revisi 2015 “Imbalan kerja” - PSAK 25 revisi 2015 “Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan kesalahan” - PSAK 53 revisi 2015 “Pembayaran Berbasis Saham” - PSAK 65 revisi 2015 “Laporan keuangan konsolidasian” - PSAK 66 revisi 2015 “Pengaturan bersama” - PSAK 67 revisi 2015 “Pengungkapan kepentingan dala m entitas lain” - PSAK 68 revisi 2015 “Pengukuran Nilai Wajar” - ISAK 30 revisi 2015 “Pungutan” - ISAK 31 revisi 2015 “Interpretasi atas Ruang Lingkup PSAK 13 “Properti investasi” New standards, amendments and interpretations issued but not yet effective for the financial year beginning 1 January 2016 are as follows: - PSAK 1 revised 2015 “Presentation of financial statements - PSAK 4 revised 2015 “Separate financial statements” - PSAK 5 revised 2015 “Operating Segment” - PSAK 7 revised 2015 “Related Party Disclosure” - PSAK 15 revised 2015 “Investment in associates and joint ventures” - PSAK 16 revised 2015 “Fixed asset” - PSAK 19 revised 2015 “Intangible asset” - PSAK 22 revised 2015 “Business combination” - PSAK 24 revised 2015 “Employee benefits” - PSAK 25 revised 2015 “Accounting policies, Changes in Accounting Estimates and Errors” - PSAK 53 revised 2015 “Share Based Payment” - PSAK 65 revised 2015 “Consolidated financial statements” - PSAK 66 revised 2015 “Joint arrange ments” - PSAK 67 revised 2015 “Disclosures of interests in other entities” - PSAK 68 revised 2015 “Fair Value Measurement” - ISAK 30 revised 2015 “Collection” - ISAK 31 revised 2015 “Interpretation of PSAK 13 “Investing properties” Pada tanggal pengesahan laporan keuangan konsolidasian, manajemen masih mempelajari dampak yang mungkin timbul dari penerapan standar baru dan revisi tersebut terhadap laporan keuangan konsolidasian Perseroan. As at the authorization date of these consolidated financial statements, the Company is still evaluating the potential impact of these new and revised PSAK to its consolidated financial statements. PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 21 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015, 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2015, 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated

3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING