Aset Pajak Tangguhan - Neto Deferred Tax Assets – Net

PT FIRST MEDIA Tbk DAN ENTITAS ANAK PT FIRST MEDIA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2015 dan For the Years Ended December 31, 2015 and 2014 dan 1 Januari 2014 2014 and January 1, 2014 dalam Jutaan Rupiah dan In Million Rupiah and Ribuan Mata Uang Asing, kecuali Thousand Foreign Currencies except data sahamunit data shares per unit March 24, 2016 81 b. Selisih Nilai Transaksi dengan Pihak Non- Pengendali b. Difference in Transactions with Non- Controlling Interest Pada bulan Juni 2014, LN melakukan pencatatan sahamnya di Bursa Efek Indonesia dan melakukan penawaran umum perdana saham. Dalam penawaran umum saham perdana tersebut, LN menawarkan sejumlah 304.265.000 saham milik Perusahaan di LN. Setelah penawaran umum, Asia Link Dewa Pte Ltd ALD melakukan pembelian sejumlah 458.248.814 saham milik Perusahaan di LN. Atas penawaran umum saham perdana dan pembelian saham oleh ALD tersebut, Perusahaan mengalami penurunan kepemilikan saham di LN dari 66,06 menjadi 41 Catatan 1.c dan 17. In June 2014, LN listed its shares in Indonesia Stock Exchange and conduct initial public offerring IPO. In the IPO, LN offerred 304,265,000 shares of the Company in LN. After public offering, Asia Link Dewa Pte Ltd ALD purchase 458,248,814 shares of the Company in LN. Upon the IPO and purchases of shares by ALD, the Company’s shares ownership in LN declined from 66,06 to 41 Notes 1.c and 17. Atas transaksi-transaksi ekuitas di atas, pada tahun 2014, Perusahaan mencatat selisih transaksi dengan pihak non-pengendali sebesar Rp537.233. Karena LN tidak dikonsolidasi lagi pada 31 Desember 2014 Catatan 1.c, maka atas saldo sebesar Rp537.233 dicatat sebagai keuntungan realisasi seluruh transaksi dengan pihak non-pengendali dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun yang berakhir 31 Desember 2014. In regard with above equity transactions, in 2014, the Company recorded difference in transactions with non-controlling interest amounting to Rp537,233. Because LN has not consolidated as of December 31, 2014 Note 1.c, accordingly the balance of Rp537.233 has been recorded as gain on realization of differences in transaction with non-cotrolling interest on consolidated statement of profit and loss and other of comprehensive income for the year ended December 31, 2014. 27. Pendapatan

27. Revenues

2015 2014 Jasa Lan g g an an u n t u k In t er n et d an Subscription Fees for Internet and Layan an Ko m u n ikasi Dat a 617,453 1,198,642 Data Communication Services Bio sko p 176,941 22,172 Cinema Per an g kat Ko m u n ikasi 170,957 -- Communication Devices Jasa Lan g g an an u n t u k Televisi Kab el -- 649,743 Subscription Fees for Cable Television Pem asan g an Med ia Iklan -- 77,944 Media Sales Lain -lain 142,262 76,472 Others 1,107,613 2,024,973 Po t o n g an Pen ju alan 44,633 -- Sales Discount Jumlah 1,062,980 2,024,973 Total Pendapatan layanan komunikasi data sebagian besar berasal dari pemasangan dan penyewaan jaringan dari jaringan distribusi dan penjualan peralatan akses jaringan korporasi. Data communication services revenues are derived mainly from installation and rental line fees of the distribution network and selling equipment of corporate access network. Pemasangan media iklan merupakan pendapatan iklan yang berasal dari pelanggan yang menempatkan iklan pada program televisi kabel. Pendapatan bioskop merupakan pendapatan yang berasal dari penjualan tiket nonton film bioskop. Media sales fee represent advertising revenues generated from customers who place advertisements on cable television programs. Cinema revenue represent revenue from selling ticket watching movie in cinema. PT FIRST MEDIA Tbk DAN ENTITAS ANAK PT FIRST MEDIA Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2015 dan For the Years Ended December 31, 2015 and 2014 dan 1 Januari 2014 2014 and January 1, 2014 dalam Jutaan Rupiah dan In Million Rupiah and Ribuan Mata Uang Asing, kecuali Thousand Foreign Currencies except data sahamunit data shares per unit March 24, 2016 82 Pendapatan lain-lain terutama terdiri dari penjualan perangkat komunikasi, peralatan, biaya pemasangan dan jasa terkait lainnya. Other revenues consist mainly of income from the sale of communication devices, equipment, joining fee and other related services. Rincian pendapatan berdasarkan hubungan pelanggan adalah sebagai berikut: The details of revenue based on relationship of subscribers are as follows: 2015 2014 Pih ak Ber elasi Cat at an 31 7,783 8,209 Related Parties Note 31 Pih ak Ket iga 1,055,197 2,016,764 Third Parties Jumlah 1,062,980 2,024,973 Total 28. Beban Layanan 28. Cost of Services 2015 2014 Sew a Men ar a BTS 537,982 18,527 BTS Tower Rental Per izin an 312,657 145,026 Permits and Licenses Biaya Per o leh an Pelan g g an 159,466 -- Customer Aquisition Cost Per an g kat Ko m u n ikasi 156,361 -- Communication Devices Beb an Bandwidth d an Beb an Ter kait Bandwidth Fees and Other Jasa In t er n et Lain n ya 69,621 120,799 Internet Access Bio sko p 64,415 9,790 Cinema Televisi Kab el Dist r ib u si Cable Television Programming Pr o g r am d an Jasa Tekn is -- 211,436 Distribution and Technical Services Lain -lain Masin g -m asin g d ib aw ah Rp 1.000 120,999 86,338 Others Each Below Rp1,000 Jumlah 1,421,501 591,916 Total 29. Beban Penjualan 29. Selling Expenses Beban Penjualan 2015 2014 Selling Expenses Gaji d an Kesejah t er aan Kar yaw an 53,778 72,693 Salaries and Employee Benefits Ko m isi 77,631 21,704 Commissions Pr o m o si 34,043 28,310 Promotion Sew a 4,022 4,890 Rent Per jalan an d an Ako m o d asi 761 2,052 Travelling and Accommodation List r ik, Air d an Telep o n 1,776 1,465 Electricity, Water and Telephone Lain -lain Masin g -m asin g d ib aw ah Rp 1.000 1,925 2,584 Others Each Below Rp1,000 Jumlah 173,936 133,698 Total 30. Beban Umum dan Administrasi 30. General and Administrative Expense 2015 2014 Gaji d an Kesejah t er aan Kar yaw an 270,067 218,405 Salaries and Employee Benefits Ho n o r ar iu m Ten ag a Ah li 63,872 108,064 Professional Fees Sew a 26,230 14,120 Rent List r ik, Air d an Telep o n 19,822 31,452 Electricity, Water and Telephone Per jalan an d an Ako m o d asi 10,848 8,381 Traveling and Accomodation Per b aikan d an Pem elih ar aan 4,686 7,728 Repairs and Maintenance Per izin an 5,144 24,075 Permits and Licenses Beb an Pen u r u n an Nilai Piu t an g Usah a 3,569 34,496 Impairment of Trade Receivables Lain -lain Masin g -m asin g d ib aw ah Rp 1.000 96,635 47,643 Others Each Below Rp1,000 Jumlah 500,873 494,364 Total