Subsidiaries Appointed as Audit Committee on 21 April 2014

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 16 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TRIWULAN DAN SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 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 interim lanjutan a. Basis for preparation of the interim 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 sta ndards “ISAK” continued - PSAK 24 revisi 2013 “Imbalan kerja” - PSAK 46 revisi 2013 “Pajak penghasilan” - PSAK 48 revisi 2013 Penurunan nilai” - PSAK 50 revisi 2013 “Instrumen keuangan: Penyajian” - PSAK 55 revisi 2013 “Instrumen keuangan: Peng akuan dan Pengukuran” - PSAK 60 revisi 2013 “Instrumen keuangan: Pengungkapan” - PSAK 24 revised 2013 “Employee benefits” - PSAK 46 revised 2013 “Income taxes” - PSAK 48 revised 2013 “Impairment” - PSAK 50 revised 2013 “Financial instrument: Presentation” - PSAK 55 revised 2013 “Financial instrument: Recognition and Measurement - PSAK 60 revised 2013 Financial instrument: Disclosure” - ISAK 26 revisi 2013 “Penilaian ulang derivatif melekat” - Pencabutan PSAK 12 revisi 2009 “Bagian partisipasi ventura bersama” - ISAK 26 revised 2013 “Revaluation of embedded derivative” - Withdrawal of PSAK 12 revised 2009 “Interest in joint venture” - Pencabutan ISAK 12 Pengendalian bersama entitas: Kontribusi non moneter oleh venturer - Pencabutan ISAK 7 Konsolidasi entitas bertujuan khusus - Withdrawal of ISAK 12 Jointly controlled entities: Non monetary contribution by venturers - Withdrawal of ISAK 7 Consolidation - special purpose entities 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 interim, 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 interim 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 interim mencakup laporan keuangan konsolidasian interim Perseroan dan entitas-entitas yang dikendalikan secara langsung ataupun tidak langsung oleh Perseroan. The interim consolidated financial statements incorporate the interim 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 interim. The effects of all significant transactions and balances between companies within the Group have been eliminated in the interim consolidated financial statements. PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 17 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TRIWULAN DAN SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated

3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

b. Prinsip-prinsip konsolidasian lanjutan b. Principles of consolidation continued Entitas dikonsolidasikan sejak tanggal dimana pengendalian efektif beralih kepada Perseroan dan tidak lagi dikonsolidasikan sejak Perseroan tidak mempunyai pengendalian efektif. The entity is consolidated from the date on which effective control was transferred to the Company and is no longer consolidated when the Company ceases to have effective control. Laporan keuangan entitas anak yang berada di luar Indonesia dijabarkan ke mata uang Rupiah dengan menggunakan dasar sebagai berikut: The financial statements of subsidiaries domiciled outside Indonesia are translated into Rupiah currency on the following basis: - Akun-akun moneter dalam laporan posisi keuangan konsolidasian interim dijabarkan dengan menggunakan kurs yang berlaku pada tanggal laporan posisi keuangan konsolidasian interim seperti dijelaskan dalam Catatan 3n. Akun-akun non-moneter dalam laporan posisi keuangan konsolidasian interim dijabarkan dengan menggunakan kurs historis pada tanggal transaksi. - Monetary accounts in the interim consolidated statement of financial position are translated using the exchange rate which prevails at the interim consolidated statements of financial position date as mentioned in Note 3n. Non-monetary accounts in the interim consolidated statement of financial position are translated using the historical exchange rate as at the transaction date. - Akun-akun laporan laba rugi komprehensif konsolidasian interim dijabarkan dengan menggunakan kurs rata-rata selama periode berjalan sebagai berikut nilai Rupiah penuh: - The interim consolidated statements of comprehensive income accounts are translated using the average exchange rate during the period as follow full amount Rupiah: 2014 2013 9 bulan 9 bulan months months 1 Poundsterling Britania Great British Raya GBP 19,660 - Poundsterling GBP 1 1 Euro EUR 16,048 13,077 Euro EUR 1 1 Dolar Amerika Serikat USD 11,767 9,934 United States Dollar USD 1 1 Dolar Australia AUD 10,775 - Australian Dollar AUD1 1 Dolar Singapura SGD 9,345 7,948 Singapore Dollar SGD 1 1 Ringgit Malaysia MYR 3,620 - Malaysia Ringgit MYR 1 1 Riyal Saudi Arabia SAR 3,121 - Saudi Arabian Riyal SAR 1 Perbedaan yang timbul dari penjabaran akun- akun laporan posisi keuangan konsolidasian interim dan laporan laba rugi komprehensif konsolidasian interim dari entitas anak di luar negeri diakui dalam laporan laba rugi komprehensif konsolidasian interim periode berjalan dengan dasar bahwa kegiatan usaha entitas anak di luar negeri merupakan bagian yang tidak terpisahkan dari Perseroan dan karena itu, seluruh operasi di luar negeri tersebut dianggap seolah-olah telah dilaksanakan sendiri oleh Perseroan. Differences arising from the translation of interim consolidated statements of financial position and interim consolidated statements of comprehensive income of the foreign subsidiaries are recognised in the current period ’s interim consolidated statements of comprehensive income on the basis that the operations of the foreign entities formed an integral part of the operations of the Company and, as a result, the transactions of the foreign entities have been considered as if they had been carried out by the Company.