OTHER RECEIVABLES ADVANCE FOR SHARES REPURCHASE

PT Tower Bersama Infrastructure Tbk PT Tower Bersama Infrastructure Tbk Annual Report 2013 Laporan Tahunan 2013 Annual Report 2013 Laporan Tahunan 2013 133 132 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E40 Exhibit E40 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated 5. PIUTANG USAHA

5. TRADE RECEIVABLES

2 0 1 3 2 0 1 2 Pihak ketiga Third parties PT Telekomunikasi Selular 180.236 11.120 PT Telekomunikasi Selular PT Indosat Tbk 133.378 8.503 PT Indosat Tbk PT Axis Telekom Indonesia 89.568 3.349 PT A xis Telekom Indonesia PT Telekomunikasi Indonesia Tbk 74.715 9.586 PT Telekomunikasi Indonesia Tbk PT Bakrie Telecom Tbk 52.486 64.991 PT Bakrie Telecom Tbk PT XL Axiata Tbk 50.046 31.184 PT XL A xiata Tbk PT Hutchison CP Telecommunications 23.483 13.313 PT Hutchison CP Telecommunications PT Smartfren Telecom Tbk 8.284 7.749 PT Smartfren Telecom Tbk PT Smart Telecom 2.631 2.815 PT Smart Telecom PT Internux 718 - PT Internux PT First Media Tbk - 13.694 PT First Media Tbk Lainnya masing-masing di bawah Rp 1 miliar 1.041 942 Others each below Rp 1 billion 616.586 167.246 Penc adangan kerugian penurunan nilai piutang 13.190 13.190 Allowance for impairment losses Jumlah 603.396 154.056 T o t a l Mutasi cadangan penurunan nilai adalah sebagai berikut: Changes in the allowance for impairment are as follows: 2 0 1 3 2 0 1 2 Saldo aw al 13.190 - Beginning balance Penambahan cadangan penurunan nilai - 13.190 A dditional allowance for impairment Saldo akhir 13.190 13.190 Ending balance Umur piutang usaha sejak tanggal faktur adalah sebagai berikut: Aging of trade receivables from the date of invoice is as follows: 2 0 1 3 2 0 1 2 Belum jatuh tempo 236.390 82.989 Current Jatuh tempo Overdue 1 – 30 hari 299.586 26.889 1 – 30 days 31 – 60 hari 16.308 19.453 31 – 60 days 61 – 90 hari 26.077 7.938 61 – 90 days Lebih dari 90 hari 38.225 29.977 Over 90 days Sub-jumlah 616.586 167.246 Sub-total Dikurangi : Pencadangan kerugian L e s s : A llowance for penurunan nilai 13.190 13.190 impairment losses Jumlah 603.396 154.056 T o t a l Piutang usaha telah dijadikan jaminan atas fasilitas pinjaman yang diperoleh Perusahaan dan entitas anak Catatan 23. Trade receivables are pledged as collateral for loan facilities obtained by the Company and subsidiaries Note 23. Berdasarkan penelaahan atas saldo piutang usaha secara individu pada akhir tahun, manajemen berpendapat bahwa penyisihan kerugian penurunan nilai pada tanggal 31 Desember 2013 dan 2012 cukup untuk menutup kemungkinan kerugian atas tidak tertagihnya piutang. Based on the review of the status of the individual receivable accounts at the end of the year, the management believes that the allowance for impairment losses as of 31 December 2013 and 2012 are adequate to cover any possible losses from uncollectible receivables. These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E41 Exhibit E41 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated 6. PIUTANG LAIN-LAIN

6. OTHER RECEIVABLES

2 0 1 3 2 0 1 2 Pihak ketiga Third parties Operator selular - Tagihan listrik 12.639 712 Cellular operator - Electricity bills Karyawan 9.613 3.323 Employees Asuransi 63 24 Insurance Lainnya 11.394 8.500 Others Jumlah 33.709 12.559 T o t a l 7. UANG MUKA PEMBELIAN KEMBALI SAHAM

7. ADVANCE FOR SHARES REPURCHASE

 Berdasarkan akta Notaris No. 4 tanggal 7 Nopember 2012 yang dibuat dihadapan Jose Dima Satria, S.H, Mkn, Notaris di Jakarta, para pemegang saham PT Solu Sindo Kreasi Pratama SKP, entitas anak PT Metric Solusi Integrasi MSI, lihat Catatan 1c, telah menyetujui SKP untuk membeli kembali 135.481 saham milik pemegang saham non-pengendali.  Based on the Notarial deed No. 4 dated 7 November 2012 that was made in the presence of Jose Dima Satria, S.H, Mkn, a Notary in Jakarta, the shareholders of PT Solu Sindo Kreasi Pratama SKP, a subsidiary of PT Metric Solusi Integrasi MSI, see Note 1c, have provided the approval for SKP to repurchase 135,481 shares of non-controlling shareholders. Jumlah saham tersebut merepresentasikan 6,77 dari seluruh saham beredar SKP dan nilai pembelian kembali saham tersebut adalah sebesar Rp 292.500. Dengan demikian, SKP menjadi memiliki sahamnya sendiri sebanyak 135.481 saham atau 6,77 dari seluruh saham yang beredar. Setelah transaksi pembelian saham, SKP selanjutnya menghentikan saham beredar yang dibeli oleh SKP tersebut. The number of shares represents 6.77 of total shares outstanding SKP, and value of shares repurchased amounted to Rp 292,500. Accordingly, SKP now has as many as 135,481 shares of its own or 6.77 of the total shares outstanding. After the transaction of share repurchase, SKP terminated outstanding shares that have been purchased by SKP. Selanjutnya sesuai akta Notaris No. 49 tanggal 21 Desember 2012 yang dibuat dihadapan Notaris yang sama, SKP telah melaporkan perubahan susunan pemegang saham kepada Menteri Hukum dan Hak Asasi Manusia terkait pembelian kembali saham. Pelaporan perubahan anggaran dasar tersebut telah diterima oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia pada tanggal 23 Januari 2013 sesuai Surat Keputusan No. AHU-AH.01.10-01514. Subsequently, pursuant to the Notarial deed No. 49 dated 21 December 2012 that was made before the same Notary, SKP has reported changes in its shareholding structure to the Minister of Law and Human Rights related to the share repurchases. Changes to articles of association have been received by the Minister of Law and Human Rights of the Republic of Indonesia on 23 January 2013 as confirmed in his Decision Letter No. AHU-AH.01.10-01514. Pada 31 Desember 2012, saldo uang muka pembelian kembali saham adalah sebesar Rp 292.500. As of 31 December 2012, the balance of advance for share repurchase amounted to Rp 292,500.  Berdasarkan Akta Pernyataan Keputusan Edaran Para Pemegang Saham PT Solu Sindo Kreasi Pratama Sebagai Pengganti Rapat Umum Pemegang Saham Luar Biasa No. 46 tanggal 18 Juli 2013 yang dibuat di hadapan Darmawan Tjoa, S.H, S.E, Notaris di Jakarta, para pemegang saham SKP, entitas anak PT Metric Solusi Integrasi Catatan 1c telah memberikan persetujuan kepada SKP untuk membeli kembali 79.877 saham beredarnya dari pemegang saham non-pengendali.  Based on Deed of Circular Resolution of the Shareholders of PT Solu Sindo Kreasi Pratama, as a substitute of Extraordinary General Meeting of Shareholders, No. 46 dated 18 July 2013 made before Darmawan Tjoa, S.H, S.E, a Notary in Jakarta, the shareholders of SKP, a subsidiary of PT Metric Integrasi Solutions Note 1c had given approval to SKP to repurchase 79,877 of the outstanding shares from non- controlling shareholders. Jumlah saham tersebut merepresentasikan 4,28 dari seluruh saham beredar SKP dan nilai pembelian kembali saham tersebut adalah sebesar Rp 277.778. Dengan demikian, SKP menjadi memiliki sahamnya sendiri sebanyak 79.877 saham atau 4,28 dari seluruh saham yang beredar. Setelah transaksi pembelian saham, SKP selanjutnya menghentikan saham beredar yang dibeli oleh SKP tersebut. The number of shares represents 4.28 of total shares outstanding SKP, and value of shares repurchased amounted to Rp 277,778. Accordingly, SKP now has as many as 79,877 shares of its own or 4.28 of the total shares outstanding. After the transaction of share repurchase, SKP terminated outstanding shares that have been purchased by SKP. PT Tower Bersama Infrastructure Tbk PT Tower Bersama Infrastructure Tbk Annual Report 2013 Laporan Tahunan 2013 Annual Report 2013 Laporan Tahunan 2013 135 134 These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E42 Exhibit E42 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated 7. UANG MUKA PEMBELIAN KEMBALI SAHAM Lanjutan

7. ADVANCE FOR SHARES REPURCHASE Continued