BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E62 Exhibit E62 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated

32. TAGIHAN DERIVATIF DAN CADANGAN LINDUNG NILAI ARUS KAS Lanjutan

32. DERIVATIVES RECEIVABLES AND CASH FLOW HEDGING RESERVES Continued

Instrumen derivatif ini telah memenuhi kriteria akuntansi lindung nilai berdasarkan PSAK 55 revisi 2011. Oleh karena itu, nilai wajar bersih dari tagihan derivatif pada tanggal 31 Desember 2012, 2011 dan 2010 sesudah memperhitungkan perubahan kurs utang bank yang dilindung nilai sebesar Rp 110.042, Rp 16.138 dan Rp 13.030, diakui sebagai bagian efektif atas laba instrumen lindung nilai pada entitas anak dan dicatat pada akun ”Cadangan Lindung Nilai Arus Kas” dan ”Selisih Transaksi Perubahan Ekuitas Entitas Anak” pada Ekuitas Perusahaan masing-masing sebesar Rp 91.261, Rp 14.558 dan Rp 12.505. These derivative instruments qualified the criteria of hedge accounting based on SFAS No. 55 revised 2011. Therefore, the net fair value of derivative receivable as at 31 December 2012, 2011 and 2010 after considering the foreign exchange translation of related hedged loans of Rp 110,042, Rp 16,138 and Rp 13,030, is recognized as effective portion of gains losses on hedging instruments at the subsidiaries level and presented as ”Cash Flow Hedging Reserves” and ”Difference Arising from Changes in Subsidiaries’ Equity” in the Company shareholders’ equity section of Rp 91,261, Rp 14,558 and Rp 12,505. Rincian dari masing-masing komponen tersebut diatas adalah sebagai berikut: Details of each component above are as follows: 31 Desember 2012 31 December 2012 Cadangan Cadangan lindung nilai lindung nilai arus kas dicatat Entitas anakSubsidiaries arus kas entitas anak Cash flow hedging reserves on subsidiaries’ Persentase kepemilikan Percentage of ownership Perusahaan Cash flow hedging reserves recorded by the Company PT Metric Solusi Integrasi 41.945 100,00 41.945 PT United Towerindo 1.105 100,00 1.105 PT Tower Bersama 21.600 98,00 21.168 PT Tower One 5.547 99,90 5.542 JumlahTotal 70.197 69.760 31 Desember 2011 31 December 2011 Cadangan Cadangan lindung nilai lindung nilai arus kas dicatat Entitas anakSubsidiaries arus kas entitas anak Cash flow hedging reserves on subsidiaries’ Persentase kepemilikan Percentage of ownership Perusahaan Cash flow hedging reserves recorded by the Company PT Metric Solusi Integrasi 3.348 100,00 3.348 PT United Towerindo 203 100,00 203 PT Tower Bersama 5.133 98,00 5.030 PT Tower One 2.849 99,90 2.846 JumlahTotal 11.127 11.021 155 Laporan Tahunan 2012 PT Tower Bersama Infrastructure Tbk