Persediaan Financial Report | Smartfren
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir
31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
For the Years Ended December 31, 2013 and 2012
Figures are Presented in Rupiah, unless Otherwise Stated
- 60 -
Perubahan selama 2012 Changes during 2012
1 Januari 2012 Penambahan
Pengurangan Reklasifikasi
31 Desember 2012 January 1, 2012
Additions Deductions
Reclassifications December 31, 2012
Biaya perolehan: At cost:
Pemilikan langsung Direct acquisitions
Tanah 83.356.198.756
255.500.000 110.650.000
- 83.501.048.756
Land Infrastruktur telekomunikasi
6.313.729.045.729 4.203.075.323
20.988.262.085 1.167.240.677.034
7.464.184.536.001 Telecommunication infrastructure
Bangunan dan prasarana 293.490.149.238
11.558.905.467 2.983.708.102
- 302.065.346.603
Building and improvements Kendaraan
44.692.602.445 5.229.206.793
1.049.084.091 -
48.872.725.147 Vehicles
Peralatan kantor 126.932.930.416
4.457.054.088 4.521.010.872
27.541.643.202 99.327.330.430
Office equipment Peralatan penunjang lainnya
550.978.141.604 8.811.505.669
2.091.571.162 469.316.742.884
88.381.333.227 Other supporting equipment
Aset dalam konstruksi: Construction in progress:
Infrastruktur telekomunikasi 3.318.482.558.332
735.764.229.882 -
669.523.198.846 3.384.723.589.368
Telecommunication infrastructure Bangunan dan prasarana
290.000.000 11.472.621.741
- -
11.762.621.741 Building and improvements
Peralatan kantor 1.134.900.000
321.455.318 -
1.134.900.000 321.455.318
Office equipment Peralatan penunjang lainnya
859.092.102 4.605.425.790
- 275.807.898
5.740.325.790 Other supporting equipment
Aset sewa pembiayaan Leased telecommunication
Infrastruktur telekomunikasi 819.338.461.384
1.043.470.789.045 8.026.720.176
- 1.854.782.530.253
infrastructure Jumlah 11.553.284.080.006
1.830.149.769.116 39.771.006.488
- 13.343.662.842.634
Total Akumulasi penyusutan:
Accumulated depreciation: Pemilikan langsung
Direct acquisitions Infrastruktur telekomunikasi
1.888.756.601.403 627.891.186.231
10.128.426.300 261.854.016.765
2.768.373.378.099 Telecommunication infrastructure
Bangunan dan prasarana 75.530.495.788
15.001.600.880 1.208.351.393
162.436.992 89.161.308.283
Building and improvements Kendaraan 26.492.223.304
5.519.207.069 758.393.982
- 31.253.036.391
Vehicles Peralatan kantor
102.068.610.067 6.463.134.952
4.495.436.118 17.492.284.796
86.544.024.105 Office equipment
Peralatan penunjang lainnya 309.474.786.284
6.861.182.499 2.075.512.709
244.199.294.977 70.061.161.097
Other supporting equipment Aset sewa pembiayaan
Leased telecommunication Infrastruktur telekomunikasi
278.319.285.837 180.360.318.012
1.461.318.937 -
457.218.284.912 infrastructure
Jumlah 2.680.642.002.683 842.096.629.643
20.127.439.439 -
3.502.611.192.887 Total
Jumlah Tercatat 8.872.642.077.323
9.841.051.649.747 Net Book Value
Pengurangan aset tetap termasuk penjualan dan penghapusan aset tetap sebagai berikut:
Deductions include the sale and disposal of certain property and equipment with details as
follow:
2013 2012
Harga perolehan 132.112.018.433
31.593.423.225 Acquisition cost
Akumulasi penyusutan 38.010.342.010
18.567.486.619 Accumulated depreciation
Nilai tercatat 94.101.676.423
13.025.936.606 Net book value of deductions
Harga jual 92.472.802.455
14.120.649.752 Selling price
Keuntungan kerugian penjualan dan Gain loss on sale of property and
pelepasan aset tetap 1.628.873.968
1.094.713.146 equipment
Klaim asuransi -
88.350.000 Insurance claim
Keuntungan penghentian aset Gain on termination of lease
sewa pembiayaan 70.916.806
580.012.579 assets
Nilai buku aset tetap yang Net book value of property and
dihapuskan 11.636.693
52.229.300 equipment written off
Keuntungan kerugian penjualan dan Gain loss on sale and disposal
pelepasan aset tetap - bersih 1.569.593.855
1.710.846.425 of property and equipment - net
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir
31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
For the Years Ended December 31, 2013 and 2012
Figures are Presented in Rupiah, unless Otherwise Stated
- 61 - Pengurangan aset tetap pada tahun 2013 dan
2012, termasuk aset sewa pembiayaan infrastruktur telekomunikasi yang dihentikan oleh
Perusahaan dan penyedia menara dengan nilai tercatat masing-masing sebesar
Rp 809.522.819 dan Rp 6.565.401.239. Deductions in 2013 and 2012, include the
leased telecommunication infrastructure with net book value of Rp 809,522,819 and
Rp 6,565,401,239, respectively, the lease contract on which were pre-terminated by the
Company and the tower provider.
Pada tahun 2013, manajemen memutuskan akan mengganti peralatan tertentu bagian dari
infrastruktur telekomunikasi dengan nilai tercatat bersih Rp 404.582.949.749 per tanggal
31 Desember 2012 dan mengubah masa manfaat tersebut sampai dengan 31 Desember
2013. Dampak percepatan penyusutan tersebut adalah tambahan beban penyusutan sebesar
Rp 334.635.255.550 yang dibebankan pada laporan rugi komprehensif konsolidasian tahun
2013. In 2013, management have decided to replace
certain equipments part of telecommunication infrastructure which have net book value of
Rp 404,582,949,749 as of December 31, 2012 and accelerate the useful life to end at
December 31, 2013. The effect of depreciation acceleration was an additional depreciation
expense amounting to Rp 334,635,255,550 which charged to 2013 consolidated statement of
comprehensive loss.
Beban penyusutan adalah sebesar Rp 1.289.411.750.646 dan Rp 842.096.629.643
masing-masing untuk tahun yang berakhir 31 Desember 2013 dan 2012 Catatan 30.
Depreciation expense amounted to Rp 1,289,411,750,646 and Rp 842,096,629,643
for the years ended December 31, 2013 and 2012, respectively Note 30.
Biaya pinjaman dan biaya-biaya yang diperlukan untuk membawa aset ke kondisi kerjanya
dikapitalisasi sebagai bagian dari aset dalam penyelesaian untuk tahun yang berakhir
31 Desember 2013 dan 2012 masing-masing sebesar Rp 660.554.306.992 dan
Rp 602.066.019.438. Borrowing costs and other expenses that are
necessary to bring the asset to its working condition capitalized to construction in
progress for the years ended December 31, 2013 and 2012 amounted to
Rp 660,554,306,992 and Rp 602,066,019,438, respectively.
Aset dalam penyelesaian merupakan pengembangan infrastruktur telekomunikasi
dan peralatan penunjang lainnya dalam rangka ekspansi Perusahaan serta konstruksi
jaringan CDMA di Pulau Jawa, Bali, Sumatera, Kalimantan dan Sulawesi. Pada tanggal
31 Desember 2013, persentase penyelesaian berkisar 48,5 sampai 93 dan diharapkan
akan selesai pada Desember 2014. Construction in progress represents the
development of telecommunication infrastructure and other supporting equipment under
installation for business expansion of the Company and the construction of CDMA network
in Java, Bali, Sumatera, Kalimantan and Sulawesi Islands. As of December 31, 2013, the
constructions in progress are 48.5 to 93 completed and expected to be completed in
December 2014.
Grup memiliki beberapa bidang tanah yang terletak di Jabodetabek, Jawa Barat, Jawa
Tengah, Jawa Timur, Sumatera bagian utara, Sumatera bagian Selatan, Sulawesi, Kalimantan
dengan Hak Guna Bangunan HGB atas nama Grup dengan jangka waktu antara lima belas
15 sampai dengan tiga puluh 30 tahun dan akan jatuh tempo antara tahun 2014 sampai
dengan 2037. Manajemen berpendapat tidak terdapat masalah dengan sertifikasi dan
perpanjangan hak atas tanah karena seluruh tanah diperoleh secara sah dan didukung
dengan bukti pemilikan yang memadai. The Group owns several parcels of land located
in Jabodetabek, West Java, Central Java, East Java, North Sumatera, South Sumatera,
Sulawesi, Kalimantan with Building Use Right Hak Guna Bangunan or HGB under the name
of the Group with term of fifteen 15 to thirty 30 years and will expire between 2014 to 2037.
Management believes that there will be no difficulty in the extension and legal processing of
the landrights since these were acquired legally and supported by sufficient evidence of
ownership.