GENERAL continued f. Daftar Laporan Audit

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 16 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM YANG TIDAK DIAUDIT UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2016 DAN 2015 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2016 AND 2015 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” Changes to the statements of financial accounting standards “PSAK” and interpretations of statements of financial accounting standards “ISAK” Penerapan dari perubahan interpretasi standar akuntansi berikut, yang berlaku efektif sejak tanggal 1 Januari 2016, tidak menyebabkan perubahan signifikan atas kebijakan akuntansi Perseroan dan tidak memberikan dampak yang material terhadap jumlah yang dilaporkan di laporan keuangan konsolidasian interim periode berjalan: - PSAK 4 Revisi 2015 ”Laporan Keuangan Tersendiri” - PSAK 5 revisi 2015 “Segmen Operasi” - PSAK 7 revisi 2015 “Pengungkapan Pihak- pihak Berelasi” - PSAK 13 revisi 2015 ”Properti Investasi” - PSAK 15 revisi 2015 ”Investasi Pada En titas 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 ”Pengungakapan Kepentingan dalam Entitas Lain” - PSAK 68 revis i 2015 ”Pengukuran Nilai Wajar” - ISAK 30 ”Pungutan” The adoption of the following revised interpretation of the accounting standards, which are effective from 1 January 2016, did not result in substantial changes to the Company’s accounting policies and had no material effect on the amounts reported for the current period interim consolidated financial statements: - PSAK 4 revised 2015 “Separate Financial Statements” - PSAK 5 revised 2015 “Operating Segment” - PSAK 7 revised 2015 “Related Party Disclosur e” - PSAK 13 revised 2015 “Investing Property” - PSAK 15 revised 2015 “Investment in Associates and Joint Ventures” - PSAK 16 revised 2015 “Property, Plant and Equipment” - PSAK 19 revised 2015 “Intangible Assets” - 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 Statement” - PSAK 66 revis ed 2015 “Joint Arrangements” - PSAK 67 revised 2015 “Disclosures of Interests in Other Entities” - PSAK 68 revised 2015 “Fair Value Measurement” - ISAK 30 “Levies”