Other Current Assets Financial Report | Smartfren
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Periode Triwulan yang Berakhir
31 Maret 2017 dan 31 Desember 2016 Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
For the Quarter Periods Ended March 31, 2017 and December 31, 2016
Figures are Presented in Rupiah, unless Otherwise Stated
- 56 -
10. Aset Tetap 10. Property and Equipment
Perubahan selama 2017 Changes during 2017
1 Januari 2017 Penambahan
Pengurangan Reklasifikasi
31 Maret 2017 January 1, 2017
Additions Deductions
Reclassifications March 31, 2017
Biaya perolehan: At cost:
Pemilikan langsung Direct acquisitions
Tanah 87.603.233.827
- -
- 87.603.233.827
Land Infrastruktur telekomunikasi
13.135.669.517.104 127.176.050
3.419.337.599 74.283.642.596
13.206.660.998.151 Telecommunication infrastructure
Bangunan dan prasarana 389.343.424.236
724.938.382 -
19.871.994.798 409.940.357.416
Building and improvements Kendaraan
75.638.082.623 -
- -
75.638.082.623 Vehicles
Peralatan kantor 138.482.768.251
136.739.912 310.861.088
6.438.266.033 144.746.913.108
Office equipment Peralatan penunjang lainnya
157.296.914.492 3.147.596.138
25.881.865 14.431.356.614
174.849.985.379 Other supporting equipment
Aset dalam konstruksi: Construction in progress:
Infrastruktur telekomunikasi 3.182.590.447.971
288.217.531.001 -
74.504.332.392 3.396.303.646.580
Telecommunication infrastructure Bangunan dan prasarana
31.743.937.505 3.745.787.443
- 21.425.182.518
14.064.542.430 Building and improvements
Peralatan kantor 7.506.563.126
1.780.368.128 -
4.899.220.969 4.387.710.285
Office equipment Peralatan penunjang lainnya
72.956.515.239 28.373.613.000
- 14.196.524.162
87.133.604.077 Other supporting equipment
Aset sewa pembiayaan Leased telecommunication
Infrastruktur telekomunikasi 2.571.089.502.062
- 494.577.398
- 2.570.594.924.664
infrastructure Jumlah
19.849.920.906.436 326.253.750.054
4.250.657.950 -
20.171.923.998.540 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Infrastruktur telekomunikasi 5.512.908.531.825
331.098.670.004 2.896.946.814
- 5.841.110.255.015
Telecommunication infrastructure Bangunan dan prasarana
162.641.066.783 5.991.013.742
- -
168.632.080.525 Building and improvements
Kendaraan 47.576.232.056
1.382.641.563 -
- 48.958.873.619
Vehicles Peralatan kantor
114.482.747.872 2.864.929.620
306.523.589 -
117.041.153.903 Office equipment
Peralatan penunjang lainnya 111.323.770.310
5.850.719.600 25.881.865
- 117.148.608.045
Other supporting equipment Aset sewa pembiayaan
- Leased telecommunication
Infrastruktur telekomunikasi 1.232.497.175.784
71.150.848.199 367.650.455
- 1.303.280.373.528
infrastructure Jumlah
7.181.429.524.630 418.338.822.728
3.597.002.723 -
7.596.171.344.635 Total
Jumlah Tercatat 12.668.491.381.806
12.575.752.653.905 Net Book Value
Perubahan selama 2016 Changes during 2016
1 Januari 2016 Penambahan
Pengurangan Reklasifikasi
31 Desember 2016 January 1, 2016
Additions Deductions
Reclassifications December 31, 2016
Biaya perolehan: At cost:
Pemilikan langsung Direct acquisitions
Tanah 87.586.733.827
16.500.000 -
- 87.603.233.827
Land Infrastruktur telekomunikasi
13.636.337.709.577 641.518.001
773.321.976.514 272.012.266.040
13.135.669.517.104 Telecommunication infrastructure
Bangunan dan prasarana 363.658.565.310
3.158.029.752 -
22.526.829.174 389.343.424.236
Building and improvements Kendaraan
71.034.268.263 2.855.990.360
2.902.176.000 4.650.000.000
75.638.082.623 Vehicles
Peralatan kantor 125.165.752.318
1.575.618.716 730.993.714
12.472.390.931 138.482.768.251
Office equipment Peralatan penunjang lainnya
124.668.417.921 18.254.775.701
4.007.678.007 18.381.398.877
157.296.914.492 Other supporting equipment
Aset dalam konstruksi: Construction in progress:
Infrastruktur telekomunikasi 2.114.211.032.177
1.613.032.029.879 268.888.559.678
275.764.054.407 3.182.590.447.971
Telecommunication infrastructure Bangunan dan prasarana
17.159.764.768 42.143.872.735
- 27.559.699.998
31.743.937.505 Building and improvements
Peralatan kantor 13.930.796.123
8.623.655.029 -
15.047.888.026 7.506.563.126
Office equipment Peralatan penunjang lainnya
53.849.380.480 30.778.377.350
- 11.671.242.591
72.956.515.239 Other supporting equipment
Aset sewa pembiayaan Leased telecommunication
Infrastruktur telekomunikasi 2.517.273.497.347
64.718.280.120 10.902.275.405
- 2.571.089.502.062
infrastructure Jumlah
19.124.875.918.111 1.785.798.647.643
1.060.753.659.318 -
19.849.920.906.436 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Infrastruktur telekomunikasi 4.808.262.421.684
1.307.872.754.350 603.226.644.209
- 5.512.908.531.825
Telecommunication infrastructure Bangunan dan prasarana
139.667.585.037 22.973.481.746
- -
162.641.066.783 Building and improvements
Kendaraan 44.704.715.297
5.773.692.759 2.902.176.000
- 47.576.232.056
Vehicles Peralatan kantor
104.502.363.244 10.499.018.326
518.633.698 -
114.482.747.872 Office equipment
Peralatan penunjang lainnya 96.632.442.353
18.662.366.271 3.971.038.314
- 111.323.770.310
Other supporting equipment Aset sewa pembiayaan
- Leased telecommunication
Infrastruktur telekomunikasi 954.891.608.461
282.946.194.139 5.340.626.816
- 1.232.497.175.784
infrastructure Jumlah
6.148.661.136.076 1.648.727.507.591
615.959.119.037 -
7.181.429.524.630 Total
Jumlah Tercatat 12.976.214.782.035
12.668.491.381.806 Net Book Value
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian Untuk Periode Triwulan yang Berakhir
31 Maret 2017 dan 31 Desember 2016 Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
For the Quarter Periods Ended March 31, 2017 and December 31, 2016
Figures are Presented in Rupiah, unless Otherwise Stated
- 57 - 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:
31 Maret 2017 31 Maret 2016
March 31, 2017 March 31, 2016
Deferred gain on sale and finance Keuntungan tangguhan atas transaksi
leaseback transactions - beginning jual dan sewa balik - saldo awal
32.180.346.897 40.575.220.002
balance Keuntungan yang diakui selama
tahun berjalan 2.098.718.277
2.098.718.276 Gain recognized during the year
Keuntungan tangguhan dari transaksi Deferred gain from sale and finance
jual dan sewa balik - akhir tahun 30.081.628.620
38.476.501.726 leaseback transactions
Harga jual 583.738.728
73.095.034.618 Selling price
Nilai tercatat 526.728.283
70.304.610.911 Net book value
Keuntungan penjualan aset tetap 57.010.445
2.790.423.707 Gain on sale of property and equipment
Nilai tercatat penghentian liabilitas sewa pembiayaan
240.577.126 -
Carying amount of lease liabilities Nilai tercatat aset sewa pembiayaan
126.926.944 293.583.959
Net book value of leased assets Keuntungan Kerugian penghentian
Gain Loss on termination of aset sewa pembiayaan
113.650.182 293.583.959
leased assets Loss on property and equipment
Kerugian aset tetap yang dihapuskan -
8.753.552 written-off
Keuntungan penjualan dan Gain on sale and disposal of property and
penghapusan aset tetap 2.269.378.904
4.586.804.472 equipment
termasuk keuntungan yang diakui selama tahun includes gain recognized during the year
berjalan dari transaksi jual dan sewa balik from sale and leaseback transactions
Pada tanggal 1 November 2015, PT Smart Telecom
Smartel, entitas
anak, telah
menyelesaikan transaksi jual dan sewa balik atas perangkat telekomunikasi dengan PT Inti
Bangun Sejahtera Tbk IBS. Sehubungan dengan transaksi ini, Smartel mencatat aset
yang disewa sebesar nilai kini dari pembayaran sewa minimum dan liabilitas yang terkait dicatat
sebagai
liabilitas sewa
Catatan 22.
Keuntungan dari penjualan dan sewa balik pembiayaan ditangguhkan dan diamortisasi
selama periode
sewanya Catatan
23. Keuntungan yang diakui dari transaksi penjualan
dan sewa balik pembiayaan untuk periode triwulan yang berakhir 31 Maret 2017 adalah
Rp 2.098.718.277.
On November 1, 2015, PT Smart Telecom Smartel, a subsidiary, has completed the sale
and leaseback transaction of telecommunication equipment with PT Inti Bangun Sejahtra Tbk
IBS. In relation with these transactions, Smartel recorded the leased assets at present
value of the minimum lease payments and the related liability is recorded as lease liabilities
Note 22. The gain from sale and finance leaseback was deferred and amortised over the
leaseback term Note 23. The gain recognised from the sale and finance leaseback for the
quarter period ended March 31, 2017 amounted to Rp 2,098,718,277.
Beban penyusutan
adalah sebesar
Rp 418.338.822.728
dan Rp 442.688.863.974 masing-masing untuk untuk
periode triwulan yang berakhir 31 Maret 2017 dan 2016 Catatan 30.
Depreciation expense
amounted to
Rp 418,338,822,728 and Rp 442,688,863,974 for the quarter periods ended March 31, 2017
and 2016, respectively Note 30.