Pajak Tangguhan lanjutan: Deferred Tax continued:

PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 96 20. PERPAJAKAN lanjutan 20. TAXATION continued e. Pajak Tangguhan lanjutan: e. Deferred Tax continued: 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Entitas Anak Subsidiaries Cadangan penurunan Allowance for impairment nilai piutang 7.698.362.678 320.888.897 of receivable Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 1.527.980.677 356.578.271 benefits Penyusutan aset tetap 6.995.302 - Depreciation of fixed assets Cadangan penurunan Provision for decline in value nilai persediaan 3.006.912.405 378.439.484 of inventories Biaya akrual 88.720.199 - Accrued expenses Lain-lain 159.901.572 - Others Sub-total 12.474.882.229 1.055.906.652 Sub-total Manfaat pajak tangguhan 17.213.587.668 3.236.251.123 Income tax benefit Aset dan liabilitas pajak tangguhan terdiri dari: Deferred tax assets and liabilities consist of: 30 September 2014 31 Desember 2013 September 30, 2014 December 31, 2013 Aset Pajak Tangguhan Deferred Tax Assets Perusahaan Company Penyisihan atas penurunan Allowance for impairment of nilai piutang usaha 7.588.928.733 8.660.884.230 trade receivables Unrealized loss dari derivatif 13.006.316.474 8.546.157.004 Unrealized loss from derivative Liabilitas imbalan kerja 7.711.529.315 6.881.962.713 Employee benefits liability Penyisihan atas penurunan Allowance for decline in value nilai persediaan 1.529.628.307 1.348.178.684 of inventories Beban akrual 414.011.486 371.865.493 Accrued expenses Aset tetap 2.644.854.920 2.782.292.593 Fixed assets Selisih kurs karena penjabaran Difference in foreign currency laporan keuangan 4.935.446.152 4.218.489.813 translation of financial statement Lain-lain 159.901.572 - Others Aset Pajak Tangguhan, Neto 22.830.014.815 18.808.265.718 Deferred Tax Assets, Net Entitas anak Subsidiaries Penyisihan atas penurunan Allowance for decline in value nilai persediaan 8.347.482.288 5.340.569.883 of inventories Penyisihan atas penurunan Allowance for impairment of nilai piutang 11.129.416.578 6.889.748.648 receivables Estimasi kewajiban imbalan Estimated liabilities for employees’ kerja karyawan 3.813.169.927 2.285.189.250 benefits Aset tetap 98.671.622 105.666.924 Fixed assets Beban akrual 88.720.199 - Accrued expenses Lain-lain 222.642.556 62.740.984 Others Aset Pajak Tangguhan, Neto 23.700.103.170 14.683.915.689 Deferred Tax Assets, Net Total Aset Pajak Tangguhan, Neto 46.530.117.985 33.492.181.407 Total Deferred Tax Assets, Net Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan kembali melalui penghasilan kena pajak di masa yang akan datang. Management believes that the deferred tax assets can be fully recovered through future taxable income. PT TRIKOMSEL OKE Tbk. DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 30 September 2014 dan 31 Desember 2013 dan Periode Sembilan Bulan yang Berakhir pada Tanggal-tanggal 30 September 2014 dan 2013 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TRIKOMSEL OKE Tbk. AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT As of September 30, 2014 and December 31, 2013 and for the Nine-Month Periods Ended September 30, 2014 and 2013 Expressed in Rupiah, unless otherwise stated 97 21. BEBAN AKRUAL 21. ACCRUED EXPENSES