Biaya Dibayar Dimuka 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
- 63 -
11. Goodwill dan Aset Takberwujud 11. Goodwill and Other Intangible Assets
Akun ini terdiri dari: This account consists of the following:
1 Januari 2013 Penambahan
Pengurangan Reklasif ikasi
31 Desember 2013 January 1, 2013
Additions Deductions
Reclassification December 31, 2013
Nilai tercatat At cost
Goodwill 901.765.131.350
- -
- 901.765.131.350
Goodwill Biay a perolehan pelanggan
1.099.563.502.984 207.011.430.503
- -
1.306.574.933.487 Subscriber acquisition cost
Hak penggunaan kanal 433.840.486.556
- -
- 433.840.486.556
Right to use channel bandwith Lisensi
47.141.804.200 -
- -
47.141.804.200 Licenses
Perangkat lunak 21.370.246.816
1.875.509.160 -
- 23.245.755.976
Sof tware Aset takberwujud lainny a
8.257.282.440 1.102.301.546
- -
9.359.583.986 Other intangible assets
Jumlah 2.511.938.454.346
209.989.241.209 -
- 2.721.927.695.555
Total Akumulasi amortisasi
Accumulated amortizaton Biay a perolehan pelanggan
843.906.655.048 164.421.209.901
- -
1.008.327.864.949 Subscriber acquisition cost
Hak penggunaan kanal 60.718.880.771
24.946.940.386 -
- 85.665.821.157
Right to use channel bandwith Lisensi
47.134.768.675 4.020.300
- -
47.138.788.975 Licenses
Perangkat lunak 18.126.929.091
1.317.748.929 -
- 19.444.678.020
Sof tware Aset takberwujud lainny a
4.528.869.762 1.495.254.677
- -
6.024.124.439 Other intangible assets
Jumlah 974.416.103.347
192.185.174.193 -
- 1.166.601.277.540
Total Nilai buku bersih
1.537.522.350.999 1.555.326.418.015
Net book v alue Changes during 2013
Perubahan selama 2013
1 Januari 2012 Penambahan
Pengurangan Reklasifikasi
31 Desember 2012 January 1,2012
Additions Deductions
Reclassification December 31, 2012
Nilai tercatat At cost
Goodwill 901.765.131.350
- -
- 901.765.131.350
Goodwill Biaya perolehan pelanggan
920.474.979.692 179.088.523.292
- -
1.099.563.502.984 Subscriber acquisition cost
Hak penggunaan kanal 433.840.486.556
- -
- 433.840.486.556
Right to use channel bandwith Lisensi
47.141.804.200 -
- -
47.141.804.200 Licenses
Perangkat lunak 14.480.067.368
194.199.283 328.255.385
7.024.235.550 21.370.246.816
Software Aset takberwujud lainnya
14.752.060.677 529.457.313
- 7.024.235.550
8.257.282.440 Other intangible assets
Jumlah 2.332.454.529.843
179.812.179.888 328.255.385
- 2.511.938.454.346
Total Akumulasi amortisasi
Accumulated amortizaton Biaya perolehan pelanggan
653.661.571.330 190.245.083.718
- -
843.906.655.048 Subscriber acquisition cost
Hak penggunaan kanal 35.771.940.386
24.946.940.385 -
- 60.718.880.771
Right to use channel bandwith Lisensi
47.130.748.375 4.020.300
- -
47.134.768.675 Licenses
Perangkat lunak 13.882.620.527
1.294.577.412 399.298.314
3.349.029.466 18.126.929.091
Software Aset takberwujud lainnya
6.559.498.526 1.318.400.702
- 3.349.029.466
4.528.869.762 Other intangible assets
Jumlah 757.006.379.144
217.809.022.517 399.298.314
- 974.416.103.347
Total Nilai buku bersih
1.575.448.150.699 1.537.522.350.999
Net book value Changes during 2012
Perubahan selama 2012
Pada tahun 2011, Perusahaan mengakuisisi PT Smart Telecom. Pada tanggal efektif akuisisi,
selisih lebih biaya perolehan atas nilai wajar aset dan liabilitas teridentifikasi yang diperoleh
sebesar Rp 746.304.673.812 dicatat sebagai bagian dari goodwill.
In 2011, the Company acquired PT Smart Telecom. At the effective date of the acquisition,
the excess of acquisition cost over the fair value of identifiable assets and liabilities acquired
amounting to Rp 746,304,673,812 was recorded as part of goodwill.