Pendapatan Usaha Operating Revenues

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Enam Bulan yang Berakhir 30 Juni 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements June 30, 2013 Unaudited and December 31, 2012 Audited and For the Six-Month Periods Ended June 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 101 -

30. Beban Operasi, Pemeliharaan dan Jasa Telekomunikasi

30. Operations, Maintenance

and Telecommunication Services 30 Juni 2013 30 Juni 2012 June 30, 2013 June 30, 2012 Sewa ruang untuk stasiun Rental of spaces for base station pengendali dan infrastruktur and telecommunication telekomunikasi 342.545.434.910 319.097.835.113 infrastructure Beban penggunaan frekuensi Frequency usage charges Catatan 44a 209.128.120.496 191.503.270.012 Note 44a Beban interkoneksi dan beban Interconection charges and langsung lainnya 176.088.582.308 82.874.513.830 others direct cost Listrik dan generator 84.953.854.336 48.128.877.343 Electricity and generator Perbaikan dan pemeliharaan 8.954.843.828 5.006.576.472 Repairs and maintenance Lai n-lain 9.149.234.141 3.013.070.894 Others Jumlah 830.820.070.019 649.624.143.664 Total 31. Beban Penyusutan dan Amortisasi 31. Depreciation and Amortization Expenses 30 Juni 2013 30 Juni 2012 June 30, 2013 June 30, 2012 Penyusutan aset tetap Depreciation of property Catatan 11 575.780.531.657 411.771.987.398 and equipment Note 11 Amortisasi aset tak berwujud Amortization of intangible assets Catatan 12 91.604.977.926 114.399.527.015 Note 12 Jumlah 667.385.509.583 526.171.514.413 Total 32. Beban Penjualan dan Pemasaran 32. Sales and Marketing Expenses 30 Juni 2013 30 Juni 2012 June 30, 2013 June 30, 2012 Iklan dan promosi 128.227.488.208 110.151.775.687 Advertising and promotion Kartu dan biaya voucher 57.189.410.322 47.589.068.825 Card and voucher costs Lai n-lain masing-masing Others di bawah Rp 1 miliar 11.349.328.359 5.542.819.602 each below Rp 1 billion Jumlah 196.766.226.889 163.283.664.114 Total 33. Beban Karyawan 33. Personnel Expenses 30 Juni 2013 30 Juni 2012 June 30, 2013 June 30, 2012 Gaji dan tunjangan karyawan 113.187.766.654 88.054.537.353 Salaries and allowance Tenaga alih daya 58.064.914.002 35.859.642.244 Outsourcing of employees Imbalan kerja Catatan 36 12.958.732.000 12.147.052.498 Post-employment benefits Note 36 Lain-lain 1.681.097.893 1.673.320.459 Others Jumlah 185.892.510.549 137.734.552.554 Total PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit serta untuk Periode Enam Bulan yang Berakhir 30 Juni 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements June 30, 2013 Unaudited and December 31, 2012 Audited and For the Six-Month Periods Ended June 30, 2013 and 2012 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 102 - 34. Beban Umum dan Administrasi 34. General and Administrative Expenses 30 Juni 2013 30 Juni 2012 June 30, 2013 June 30, 2012 Sewa 9.302.158.525 7.499.070.119 Rental Perjalanan dinas 5.174.659.490 4.547.363.556 Travel expenses Jasa profesional 3.596.474.188 1.377.464.107 Professional fees Beban kantor 3.380.508.664 2.032.027.430 Office expenses Listrik, air dan telepon 2.551.732.027 2.065.659.317 Electricity, water and telephone Perbaikan dan pemeliharaan 2.098.721.896 1.245.541.315 Repairs and maintenance Penyisihan piutang ragu-ragu Provision for doubtful accounts Catatan 6 2.019.295.754 2.593.014.106 Note 6 Asuransi 962.588.267 995.960.946 Insurance Beban perijinan 522.752.357 2.636.342.323 Permit and licenses Lain-lain 7.579.474.231 3.349.770.328 Others Jumlah 37.188.365.399 28.342.213.547 Total 35. Beban Bunga dan Keuangan Lainnya 35. Interest and Other Financial Charges 30 Juni 2013 30 Juni 2012 June 30, 2013 June 30, 2012 Beban bunga Interest on: Utang sewa pembiayaan 100.641.293.949 104.034.620.743 Lease liabilities Utang obli gasi 35.748.311.506 36.387.783.498 Bonds payable Global Notes Catatan 23 34.939.875.359 28.178.048.649 Global Notes Note 23 Utang pinj aman Catatan 22 13.578.763.257 9.747.188.131 Loans payable Note 22 Pinjaman jangka pendek Catatan 16 381.362.210 - Short-term loans Note 16 Beban keuangan lainnya: Other financial charges: Lain-lain masing-masing Others each below di bawah Rp 1 miliar 656.292.242 96.435.000 Rp 1 billion Jumlah 185.945.898.523 178.444.076.021 Total 36. Imbalan Pasca Kerja 36. Post-Employment Benefits Besarnya imbalan pasca kerja dihitung berdasarkan Undang-undang No. 13 Tahun 2003. Tidak terdapat pendanaan khusus yang disisihkan oleh Perusahaan sehubungan dengan imbalan pasca kerja tersebut. The amount of post-employment benefits is determined based on the outstanding regulation Law No. 13 Year 2003. No funding of the benefits has been made to date. Laporan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang Grup, dilakukan oleh PT Eldridge Guna Prima Solution, aktuaris independen pada tanggal 19 Juni 2013. The latest actuarial valuation report on the long term employee benefits liability was from PT Eldridge Guna Prima Solution, an independent actuary, dated June 19, 2013. Rekonsiliasi dari nilai kini cadangan imbalan pasca kerja yang tidak didanai dan cadangan imbalan kerja jangka panjang dalam laporan posisi keuangan konsolidasian adalah sebagai berikut: A reconciliation of the present value of unfunded employee benefits liability to the amount of long- term employee benefits liability presented in the consolidated statements of financial position are as follows: