PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30
Juni 2015
Tidak Diaudit
dan 31 Desember 2014 dan 2013 Disajikan Kembali dan
untuk
Periode Enam
Bulan yang
Berakhir 30 Juni 2015 dan 2014 Tidak Diaudit
Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements June 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended
June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 124 -
48. Pengungkapan Tambahan Laporan Arus Kas Konsolidasian
48. Supplemental Disclosures for Consolidated Statements Of Cash Flows
Aktivitas investasi dan pendanaan yang tidak mempengaruhi kas dan setara kas:
The following are the noncash investing and financing activities of the Group:
30 Juni 2015 30 Juni 2014
June 30, 2015 June 30, 2014
Kenaikan aset tetap melalui: Increase in property and equipment
through: Kapitalisasi beban pinjaman
175.579.284.852 17.938.837.751
Borrowing cost capitalized Utang usaha
18.208.031.042 1.549.435.427
Accounts payable Liabilitas sewa pembiayaan
4.000.265.277 10.965.804.712
Lease liabilities Uang muka
- 11.836.111.983
Advances Kenaikan aset takberwujud melalui:
Increase in intangible assets through: Biaya perolehan pelanggan
- 52.409.319.891
Addition to subscriber acquisition cost
49. Peristiwa Setelah Periode Pelaporan 49. Events After the Reporting Period
Pendirian dan Informasi Umum Establishment and General Information
Pada tanggal
3 Juli
2015, Perusahaan memperoleh surat izin prinsip penanaman modal
dalam negeri dari Kepala Badan Koordinasi Penanaman Modal BKPM melalui suratnya No.
107IIPPMDN2015 mengenai
persetujuan pemerintah atas keputusan Perusahaan untuk
mengalihkan seluruh saham peserta asing kepada peserta Indonesia dan untuk selanjutnya
Perusahaan dicatat
sebagai perusahaan
penanaman modal dalam negeri. On July 3, 2015, the Company obtained the
principal license letter of domestic capital investment from the Chairman of the Capital
Investment Coordinating Board BKPM in his Letter No. 107IIPPMDN2015 regarding the
government’s approval for the Company’s decision to transfer all foreign participant shares
to Indonesian participant and further the Company is recorded as domestic capital
investment company.
Modal Saham Capital Stock
Berdasarkan Akta Notaris No. 102 tanggal 19 Juni 2015 dari Notaris Linda Herawati, S.H.,
notaris di Jakarta, Perusahaan melaksanakan konversi Obligasi Wajib Konversi Tahun 2010
OWK I menjadi saham baru Seri C dan mengeluarkan 11.000.000.000 lembar saham
seri C yang seluruhnya diambil bagian oleh PT Wahana Inti Nusantara.
Based on the Notarial Deed No. 102 dated June 19,
2015 of
Linda Herawati,
S.H., a notary in Jakarta, the Company converts
Mandatory Convertible Bonds 2010 Year MCB I into Company’s Series C shares and
issued 11,000,000,000 shares Series C, which all of them are taken part by PT Wahana Inti
Nusantara.
Pemberitahuan perubahan modal tersebut telah diterima dan dicatat oleh Kementerian Hukum
dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusannya No. AHU-AH.01.03-
0948560 tanggal 6 Juli 2015. Konversi OWK I serta penambahan modal tersebut mulai berlaku
efektif
sejak tanggal
diterbitkan surat
pemberitahuan ini. The notification of the capital changes was
received and recorded by Minister of Justice and Human
Rights of
the Republic
of Indonesia
in his
Decision Letter
No. AHU-AH.01.03-0948560
dated July 6, 2015. The convertion of MCB I and
additional capital are effective since the issuance date of this notification letter.
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30
Juni 2015
Tidak Diaudit
dan 31 Desember 2014 dan 2013 Disajikan Kembali dan
untuk
Periode Enam
Bulan yang
Berakhir 30 Juni 2015 dan 2014 Tidak Diaudit
Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements June 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended
June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 125 - Pada
tanggal 6
Juli 2015, Perusahaan
memperoleh surat dari PT Sinartama Gunita No.388SG-CABEI-FRENVII2015
mengenai pelaksanaan proses Penambahan Modal Tanpa
HMETD Perusahaan sejumlah 11.000.000.000 saham sehingga jumlah saham yang beredar
berubah dari 17.795.870.091 saham menjadi 28.795.870.091 saham.
On July 6, 2015, the Company obtained the letter from PT Sinartama Gunita No.388SG-CABEI-
FRENVII2015 with regards additional capital stock
without Pre-emptive
Right of
11,000,000,000 shares therefore the number of shares outstanding from 17,795,870,091 shares
to 28,795,870,091 shares.
50. Penerbitan Standar Akuntansi Keuangan Baru
50. Prospective Accounting Pronouncements
Ikatan Akuntan Indonesia telah menerbitkan Pernyataan
Standar Akuntansi
Keuangan PSAK baru dan revisi dan Interpretasi Standar
Akuntansi Keuangan ISAK revisi yang berlaku efektif
pada periode
yang dimulai
1 Januari 2015 sebagai berikut: The Indonesian Institute of Accountants has
issued the following new and revised Statements of Financial Accounting Standards PSAKs and
revised Interpretation of Financial Accounting Standard ISAK which will be effective for
annual period beginning January 1, 2015 as follows:
PSAK PSAK
1. PSAK No. 1 Revisi 2013, Penyajian
Laporan Keuangan 1.
PSAK No. 1 Revised 2013, Presentation of Financial Statements
2. PSAK No. 4 Revisi 2013, Laporan
Keuangan Tersendiri 2.
PSAK No. 4 Revised 2013, Separate Financial Statements
3. PSAK No. 15 Revisi 2013, Investasi pada
Entitas Asosiasi dan Ventura Bersama 3.
PSAK No. 15 Revised 2013, Investment in Associated and Joint Ventures
4. PSAK No. 24 Revisi 2013, Imbalan Kerja
4. PSAK No. 24 Revised 2013, Employee
Benefit 5.
PSAK No. 46 Revisi 2014, Pajak Penghasilan
5. PSAK No. 46 Revised 2014, Income
Taxes 6.
PSAK No. 48 Revisi 2014, Penurunan Nilai Aset
6. PSAK No. 48 Revised 2014, Impairment
of Assets 7.
PSAK No. 50 Revisi 2014, Instrumen Keuangan: Penyajian
7. PSAK No. 50 Revised 2014, Financial
Instruments: Presentation 8.
PSAK No. 55 Revisi 2014, Instrumen Keuangan: Pengakuan dan Pengukuran
8. PSAK No. 55 Revised 2014, Financial
Instruments: Recognition and Measurement 9.
PSAK No. 60 Revisi 2014, Instrumen Keuangan: Pengungkapan
9. PSAK No. 60 Revised 2014, Financial
Instruments: Disclosures 10. PSAK
No. 65,
Laporan Keuangan
Konsolidasian 10. PSAK No. 65, Consolidated Financial
Statements 11. PSAK No. 66, Pengaturan Bersama
11. PSAK No. 66, Joint Arrangements