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