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.