Penggunaan Estimasi Lanjutan Use of Estimates Continued

These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E33 Exhibit E33 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated 2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING Lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued y. Penggunaan Estimasi Lanjutan y. Use of Estimates Continued PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN Lanjutan SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS Continued Pensiun dan Imbalan Kerja Lanjutan Pension and Employee Benefits Continued Hasil aktual yang berbeda dari asumsi yang ditetapkan Perusahaan dan entitas anak langsung diakui dalam laba atau rugi pada saat terjadinya. Sementara Perusahaan dan entitas anak berkeyakinan bahwa asumsi tersebut adalah wajar dan sesuai, perbedaan signifikan pada hasil aktual atau perubahan signifikan dalam asumsi yang ditetapkan Perusahaan dan entitas anak dapat mempengaruhi secara material liabilitas diestimasi atas pensiun dan imbalan kerja dan beban imbalan kerja bersih. Actual results that differ from the Company and subsidiaries assumptions are recognized immediately in profit or loss as and when they occur. While the Company and subsidiaries believe that the assumptions are reasonable and appropriate, significant differences in the Company’s actual experiences or significant changes in the Company and subsidiaries assumptions may materially affect their estimated liabilities for pension and employee benefits and net employee benefits expense. Nilai tercatat atas liabilitas diestimasi imbalan kerja Perusahaan dan entitas anak pada tanggal 31 Desember 2012, 2011 dan 2010 adalah sebesar Rp 18.501, Rp 10.994 dan Rp 10.439. Penjelasan lebih rinci diungkapkan dalam Catatan 36. The carrying amount of the Company and subsidiaries estimated liabilities for employee benefits as of 31 December 2012, 2011 and 2010 were Rp 18,501, Rp 10,994 and Rp 10,439, respectively. Further details are disclosed in Note 36. Penyusutan Aset Tetap Depreciation of Property and Equipment Biaya perolehan aset tetap disusutkan dengan menggunakan metode garis lurus berdasarkan taksiran masa manfaat ekonomisnya. Manajemen mengestimasi masa manfaat ekonomis aset tetap antara 4-20 tahun. Ini adalah umur yang secara umum diharapkan dalam industri di mana Perusahaan dan entitas anak menjalankan bisnisnya. Perubahan tingkat pemakaian dan perkembangan teknologi dapat mempengaruhi masa manfaat ekonomis dan nilai sisa aset, dan karenanya beban penyusutan masa depan mungkin direvisi. The costs of property and equipment are depreciated on a straight-line method over their estimated useful lives. Management estimates the useful lives of these property and equipment to be within 4-20 years. These are common life expectancies applied in the industries where the Company and subsidiaries conduct their businesses. Changes in the expected level of usage and technological development could impact the economic useful lives and the residual values of these assets, and therefore future depreciation charges could be revised. Nilai tercatat bersih atas aset tetap Perusahaan dan entitas anak pada tanggal 31 Desember 2012, 2011 dan 2010 adalah sebesar Rp 87.100, Rp 383.713 dan Rp 207.550. Penjelasan lebih rinci diungkapkan dalam Catatan 13. The net carrying amount of the Company and subsidiaries property and equipment as of 31 December 2012, 2011 and 2010 were Rp 87,100, Rp 383,713 and Rp 207,550, respectively. Further details are disclosed in Note 13. Pajak Penghasilan Income Tax Pertimbangan signifikan dilakukan dalam menentukan provisi atas pajak penghasilan badan. Terdapat transaksi dan perhitungan tertentu yang penentuan pajak akhirnya adalah tidak pasti dalam kegiatan usaha normal. Perusahaan dan entitas anak mengakui liabilitas atas pajak penghasilan badan berdasarkan estimasi apakah akan terdapat tambahan pajak penghasilan badan. Significant judgment is involved in determining the provision for corporate income tax. There are certain transactions and computation for which the ultimate tax determination is uncertain during the ordinary course of business. The Company and subsidiaires recognizes liabilities for expected corporate income tax issues based on estimates of whether additional corporate income tax will be due. 126 2012 Annual Report PT Tower Bersama Infrastructure Tbk These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E34 Exhibit E34 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated 3. KAS DAN SETARA KAS 3. CASH AND CASH EQUIVALENTS 2 0 1 2 2 0 1 1 2 0 1 0 K a s 735 589 403 Cash on hand B a n k Cash in banks Rupiah Rupiah PT Bank of Tokyo-Mitsubishi UFJ Ltd. 10.029 2 - PT Bank of Tokyo-Mitsubishi UFJ Ltd. PT Bank Permata Tbk 8.456 8.077 16.458 PT Bank Permata Tbk PT Bank UOB Indonesia 5.210 181 11.244 PT Bank UOB Indonesia PT Bank Mandiri Persero Tbk 4.027 4.930 5.938 PT Bank Mandiri Persero Tbk PT Bank DBS Indonesia 2.052 - - PT Bank DBS Indonesia PT Bank Central Asia Tbk 1.821 744 24.700 PT Bank Central Asia Tbk PT Bank OCBC NISP Indonesia 758 147 8.131 PT Bank OCBC NISP Indonesia PT Bank ANZ Indonesia 670 58 - PT Bank ANZ Indonesia PT Bank CIMB Niaga Tbk 196 184 908 PT Bank CIMB Niaga Tbk PT Deutsche Bank 52 - - PT Deutsche Bank PT Bank Danamon Indonesia Tbk 25 35 873 PT Bank Danamon Indonesia Tbk PT Bank Mega Tbk 5 8 5 PT Bank Mega Tbk PT Bank ICBC Indonesia 3 - - PT Bank ICBC Indonesia PT Bank Negara Indonesia Persero Tbk - 3.395 1.110 PT Bank Negara Indonesia Persero Tbk PT Bank Syariah Mandiri - 103 103 PT Bank Syariah Mandiri PT Bank Bukopin Syariah - 8 8 PT Bank Bukopin Syariah PT Bank Ekonomi Raharja Tbk - 6 - PT Bank Ekonomi Raharja Tbk PT Bank Rakyat Indonesia Syariah Tbk - 5 4 PT Bank Rakyat Indonesia Syariah Tbk PT Bank Rakyat Indonesia Persero Tbk - - 9 PT Bank Rakyat Indonesia Persero Tbk 33.304 17.883 69.491 US Dolar US Dollar PT Bank ANZ Indonesia 72.945 88 - PT Bank ANZ Indonesia PT Bank UOB Indonesia 33.676 1.262 118 PT Bank UOB Indonesia PT Bank Central Asia Tbk 21.426 600 19.356 PT Bank Central Asia Tbk PT Bank Permata Tbk 8.101 156 4.590 PT Bank Permata Tbk PT Bank OCBC NISP Indonesia 6.521 1.599 239 PT Bank OCBC NISP Indonesia PT Bank CIMB Niaga Tbk 5.749 238 195 PT Bank CIMB Niaga Tbk PT Bank Danamon Indonesia Tbk 4.003 57 - PT Bank Danamon Indonesia Tbk PT Bank ICBC Indonesia 1.535 - - PT Bank ICBC Indonesia PT Deutsche Bank 1.181 - - PT Deutsche Bank Citibank, N.A. 339 - - Citibank, N.A. PT Bank of Tokyo-Mitsubishi UFJ Ltd. 134 18 - PT Bank of Tokyo-Mitsubishi UFJ Ltd. PT Bank DBS Indonesia 82 53 - PT Bank DBS Indonesia PT Bank Syariah Mandiri - 10 9 PT Bank Syariah Mandiri 155.692 4.081 24.507 Sub-jumlah bank 188.996 21.964 93.998 Sub-total of cash in banks 127 Laporan Tahunan 2012 PT Tower Bersama Infrastructure Tbk