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.