PENDAPATAN REVENUE PENDAPATAN Lanjutan REVENUE Continued BEBAN POKOK PENDAPATAN COST OF REVENUE
PT Tower Bersama Infrastructure Tbk PT Tower Bersama Infrastructure Tbk
Annual Report 2013 Laporan Tahunan 2013
Annual Report 2013 Laporan Tahunan 2013
163 162
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E70 Exhibit E70
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated
29. PENDAPATAN KOMPREHENSIF LAINNYA Lanjutan 29. OTHER COMPREHENSIVE INCOME Continued
a. Cadangan lindung nilai arus kas a. Cash flows hedging reserves
Perusahaan dan entitas anak melakukan kontrak lindung nilai dalam rangka mengantisipasi risiko
fluktuasi tingkat bunga dan nilai tukar mata uang asing atas pinjaman bank dalam mata uang asing. Nilai wajar
tagihan derivatif pada tanggal 31 Desember 2013 dan 2012 masing-masing adalah sebesar Rp 961.209 dan
Rp 152.225. The Company and subsidiaries entered into hedging
contracts in order to mitigate the fluctuations in interest rates and exchange rates from bank loans in
foreign currency. Fair value of derivatives receivable as of 31 December 2013 and 2012 amounted to
Rp 961,209 and Rp 152,225, respectively.
Instrumen derivatif ini telah memenuhi kriteria akuntansi lindung nilai berdasarkan PSAK No. 55 Revisi
2011. Oleh karena itu, nilai wajar bersih dari tagihan derivatif pada tanggal 31 Desember 2013 dan 2012
sesudah memperhitungkan perubahan kurs utang bank yang dilindung nilai sebesar Rp 487.537 dan
Rp 110.042 diakui sebagai bagian efektif atas laba instrumen lindung nilai pada entitas anak dan dicatat
pada akun “Cadangan Lindung Nilai Arus Kas” dan “Selisih Transaksi Perubahan Ekuitas Entitas Anak”
pada Ekuitas Perusahaan masing-masing sebesar Rp 483.161 dan Rp 91.261.
These derivative instruments qualified the criteria of hedge accounting based on SFAS No. 55 Revised
2011. Therefore, the net fair value of derivative receivable as of 31 December 2013 and 2012 after
considering the foreign exchange translation of related hedged loans of Rp 487,537 and
Rp 110,042, are recognized as effective portion of gains losses on hedging instruments at the
subsidiaries level and presented as “Cash Flows Hedging Reserves” and “Difference Arising from
Changes in Subsidiaries’ Equity” in the Company shareholders’ equity section of Rp 483,161 and
Rp 91,261, respectively.
Rincian dari masing-masing komponen tersebut diatas adalah sebagai berikut:
Details of each component above are as follows:
Cadangan lindung nilai arus kas
Cadangan lindung Persentase
dic atat Perusahaan nilai arus kas
kepemilikan Cash flows hedging
Cash flows Percentage
reserves recorded hedging reserves
of ownership by the Company
Perusahaan The Company 464.002
464.002 Entitas anak Subsidiaries :
PT United Towerindo 2.034
100,00 2.034
PT Tower Bersama 1.425
98,00 1.396
PT Triaka Bersama 518
100,00 518
PT Solusi Menara Indonesia 9.677
70,03 6.777
PT Telenet Internusa 2.525
99,50 2.512
Entitas yang berada dibawah pengendalian bersama antara Perusahaan dan entitas anak sebagai berikut Entity
controlled directly or indirectly between the Company and the following subsidiaries :
PT Metric Solusi Integrasi 18.240
100,00 18.240
PT United Towerindo 920
100,00 920
PT Tower Bersama 19.582
98,00 19.190
PT Tower One 6.913
99,90 6.906
Jumlah T o t a l
480.662 483.161
2 0 1 3
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E71 Exhibit E71
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated
29. PENDAPATAN KOMPREHENSIF LAINNYA Lanjutan 29. OTHER COMPREHENSIVE INCOME Continued
a. Cadangan lindung nilai arus kas Lanjutan a. Cash flows hedging reserves Continued
Cadangan lindung nilai arus kas
Cadangan lindung Persentase
dic atat Perusahaan nilai arus kas
kepemilikan Cash flows hedging
Cash flows Percentage
reserves recorded hedging reserves
of ownership by the Company
Entitas anak Subsidiaries : PT United Towerindo
2.532 100,00
2.532 PT Tower Bersama
11.771 98,00
11.536 PT Triaka Bersama
577 100,00
519 PT Solusi Menara Indonesia
7.625 70,03
5.396 PT Telenet Internusa
1.526 99,50
1.518 Entitas yang berada dibawah pengendalian bersama antara
Perusahaan dan entitas anak sebagai berikut Entity controlled directly or indirectly between the Company and
control of the Company : PT Metric Solusi Integrasi
41.945 100,00
41.945 PT United Towerindo
1.105 100,00
1.105 PT Tower Bersama
21.600 98,00
21.168 PT Tower One
5.547 99,90
5.542
Jumlah T o t a l
94.228 91.261
2 0 1 2