Entitas anak GENERAL continued

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 16 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 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 standards “ISAK” continued - PSAK 55 revisi 2013 “Instrumen keuangan: Pengakuan dan Pengukuran” - PSAK 60 revisi 2013 “Instrumen keuangan: Pengungkapan” - PSAK 65 “Laporan keuangan konsolidasian” - PSAK 66 “Pengaturan bersama” - PSAK 67 “Pengungkapan kepentingan dalam entitas lain” - PSAK 68 “Pengukuran nilai wajar” - PSAK 55 revised 2013 “Financial instrument: Recognition and Measurement - PSAK 60 revised 2013 Financial instrument: Disclosure” - PSAK 65 “Consolidated financial statements” - PSAK 66 “Joint arrangements” - PSAK 67 “Disclosure of interests in other entities” - PSAK 68 “Fair value measurement” - ISAK 26 revisi 2013 “Penilaian ulang derivatif melekat” - Pencabutan PSAK 12 revisi 2009 “Bagian partisipasi ventura bersama” - Pencabutan ISAK 7 Konsolidasi entitas bertujuan khusus - ISAK 26 revised 2013 “Revaluation of embedded derivative” - Withdrawal of PSAK 12 revised 2009 “Interest in joint venture” - Withdrawal of ISAK 7 Consolidation - special purpose entities - Pencabutan ISAK 12 Pengendalian bersama entitas: Kontribusi non moneter oleh venturer - Withdrawal of ISAK 12 Jointly controlled entities: Non monetary contribution by venturers Revisi, standar baru dan pencabutan atas standar di atas akan berlaku efektif pada tahun buku yang dimulai 1 Januari 2015 dan penerapan dini tidak diperkenankan. 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. 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 authorisation 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.

b. Prinsip-prinsip konsolidasian

b. Principles of consolidation

Laporan keuangan konsolidasian mencakup laporan keuangan konsolidasian Perseroan dan entitas-entitas yang dikendalikan secara langsung ataupun tidak langsung oleh Perseroan. The consolidated financial statements incorporate the consolidated financial statements of the Company and entities in which the Company has the ability to directly or indirectly exercise control. Pengaruh dari seluruh transaksi dan saldo antara perusahaan-perusahaan di dalam Grup yang material telah dieliminasi dalam penyajian laporan keuangan konsolidasian. The effects of all significant transactions and balances between companies within the Group have been eliminated in the consolidated financial statements.