Other Current Assets Events After the Reporting Period

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 - 63 - 10. Aset Tetap 10. Property and Equipment Perubahan selama 2015 Changes during 2015 1 Januari 2015 Penambahan Pengurangan Reklasifikasi 30 Juni 2015 January 1, 2015 Additions Deductions Reclassifications June 30, 2015 Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 87.570.233.827 16.500.000 - - 87.586.733.827 Land Infrastruktur telekomunikasi 8.271.734.211.347 2.100.865.187 - 3.988.306.648 8.277.823.383.182 Telecommunication infrastructure Bangunan dan prasarana 318.334.390.256 - 10.269.656 2.152.835.388 320.476.955.988 Building and improvements Kendaraan 62.452.695.019 5.692.787.544 1.780.500.000 - 66.364.982.563 Vehicles Peralatan kantor 111.681.458.407 1.436.692.494 64.986.660 4.706.720.368 117.759.884.609 Office equipment Peralatan penunjang lainnya 110.651.623.432 3.207.407.829 140.859.043 809.987.584 114.528.159.802 Other supporting equipment Aset dalam konstruksi: Construction in progress: Infrastruktur telekomunikasi 6.183.364.940.370 406.454.182.690 - 4.107.938.648 6.585.711.184.412 Telecommunication infrastructure Bangunan dan prasarana 13.455.258.978 6.526.564.431 - 3.507.181.888 16.474.641.521 Building and improvements Peralatan kantor 6.485.642.488 3.400.366.522 - 3.489.373.538 6.396.635.472 Office equipment Peralatan penunjang lainnya 8.967.955.627 14.116.488.132 - 553.355.914 22.531.087.845 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 1.897.375.590.764 4.000.265.277 3.107.642.044 - 1.898.268.213.997 infrastructure Jumlah 17.072.074.000.515 446.952.120.106 5.104.257.403 - 17.513.921.863.218 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Infrastruktur telekomunikasi 4.385.815.369.926 379.156.406.988 - - 4.764.971.776.914 Telecommunication infrastructure Bangunan dan prasarana 120.289.760.781 8.317.897.987 - - 128.607.658.768 Building and improvements Kendaraan 42.029.597.668 2.986.788.375 1.737.581.560 - 43.278.804.483 Vehicles Peralatan kantor 96.000.873.252 3.917.749.235 63.182.250 - 99.855.440.237 Office equipment Peralatan penunjang lainnya 84.932.484.677 5.426.517.256 122.229.358 - 90.236.772.575 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 776.285.379.811 80.504.416.973 665.923.295 - 856.123.873.489 infrastructure Jumlah 5.505.353.466.115 480.309.776.814 2.588.916.463 - 5.983.074.326.466 Total Jumlah Tercatat 11.566.720.534.400 11.530.847.536.752 Net Book Value Perubahan selama 2014 Changes during 2014 1 Januari 2014 Penambahan Pengurangan Reklasifikasi 31 December 2014 January 1, 2014 Additions Deductions Reclassifications December 31, 2014 Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 83.501.048.756 2.604.395.074 185.656.875 1.650.446.872 87.570.233.827 Land Infrastruktur telekomunikasi 7.878.326.654.513 70.871.070.454 247.926.992.921 570.463.479.301 8.271.734.211.347 Telecommunication infrastructure Bangunan dan prasarana 308.377.450.674 3.632.100.054 1.197.469.741 7.522.309.269 318.334.390.256 Building and improvements Kendaraan 54.218.461.338 11.091.548.449 2.857.314.768 - 62.452.695.019 Vehicles Peralatan kantor 101.163.903.589 4.456.726.094 1.890.169.369 7.950.998.093 111.681.458.407 Office equipment Peralatan penunjang lainnya 98.886.000.607 10.575.610.930 1.573.583.062 2.763.594.957 110.651.623.432 Other supporting equipment Aset dalam konstruksi: Construction in progress: Infrastruktur telekomunikasi 3.617.933.455.196 3.137.335.137.208 1.514.365.033 570.389.287.001 6.183.364.940.370 Telecommunication infrastructure Bangunan dan prasarana 13.883.697.460 11.285.001.659 - 11.713.440.141 13.455.258.978 Building and improvements Peralatan kantor 2.418.364.729 9.549.324.952 - 5.482.047.193 6.485.642.488 Office equipment Peralatan penunjang lainnya 7.104.522.140 4.629.487.644 - 2.766.054.157 8.967.955.627 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 1.855.936.529.132 43.185.724.085 1.350.058.637 396.603.816 1.897.375.590.764 infrastructure Jumlah 14.021.750.088.134 3.309.216.126.603 258.495.610.406 396.603.816 17.072.074.000.515 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Infrastruktur telekomunikasi 3.828.387.674.008 713.706.491.358 156.278.795.440 - 4.385.815.369.926 Telecommunication infrastructure Bangunan dan prasarana 104.373.981.364 16.054.675.128 138.895.711 - 120.289.760.781 Building and improvements Kendaraan 37.212.515.317 6.528.210.924 1.711.128.573 - 42.029.597.668 Vehicles Peralatan kantor 91.041.319.114 6.624.016.515 1.664.462.377 - 96.000.873.252 Office equipment Peralatan penunjang lainnya 76.653.404.126 9.666.002.771 1.386.922.220 - 84.932.484.677 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 615.288.933.307 160.792.708.208 192.865.520 396.603.816 776.285.379.811 infrastructure Jumlah 4.752.957.827.236 913.372.104.904 161.373.069.841 396.603.816 5.505.353.466.115 Total Jumlah Tercatat 9.268.792.260.898 11.566.720.534.400 Net Book Value 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 - 64 - Pengurangan aset tetap termasuk penjualan dan penghapusan aset tetap sebagai berikut: Deductions include the sale and disposal of certain property and equipment with details as follow: 30 Juni 2015 30 Juni 2014 June 30, 2015 June 30, 2014 Harga perolehan 1.990.353.089 1.022.395.214 Acquisition cost Akumulasi penyusutan 1.918.296.465 352.296.229 Accumulated depreciation Nilai tercatat 72.056.624 670.098.985 Net book value of deductions Harga jual 803.913.747 1.052.168.052 Selling price Keuntungan penjualan Gain on sale of property and dan pelepasa n aset tetap 731.857.123 382.069.067 equipment Keuntungan kerugian penghentian Gain loss on termination of lease aset sewa pembiayaan 56.364.906 2.818.430 assets Nilai buku aset tetap yang Net book value of property and dihapuskan 1.565.567 - equipment written off Keuntungan penjualan dan Gain on sale and disposal pelepasan aset tetap - bersih 786.656.462 379.250.637 of property and equipment - net Pengurangan aset tetap pada tahun 2015 dan 2014, termasuk aset sewa pembiayaan infrastruktur telekomunikasi yang dihentikan oleh Perusahaan dan penyedia menara dengan nilai tercatat masing-masing sebesar Rp 2.441.718.749 dan Rp 1.157.193.117. Deductions in 2015 and 2014 include the leased telecommunication infrastructure with net book value of Rp 2,441,718,749 and Rp 1,157,193,117, respectively, the lease contract on which were pre-terminated by the Company and the tower provider. Beban penyusutan adalah sebesar Rp 480.309.776.814 dan Rp 451.862.958.119 masing-masing untuk periode enam bulan yang berakhir 30 Juni 2015 dan 2014 Catatan 31. Depreciation expense amounted to Rp 480,309,776,814 and Rp 451,862,958,119 for the six-month periods ended June 30, 2015 and 2014, respectively Note 31. Biaya pinjaman dan biaya-biaya yang diperlukan untuk membawa aset ke kondisi kerjanya dikapitalisasi sebagai bagian dari aset dalam penyelesaian untuk periode enam bulan yang berakhir 30 Juni 2015 dan 2014 masing-masing sebesar Rp 377.405.960.720 dan Rp 205.713.015.998. Borrowing costs and other expenses that are necessary to bring the asset to its working condition capitalized to construction in progress for the six-month periods ended June 30, 2015 and 2014 amounted to Rp 377,405,960,720 and Rp 205,713,015,998, respectively. Aset dalam penyelesaian merupakan pengembangan infrastruktur telekomunikasi dan peralatan penunjang lainnya dalam rangka ekspansi Perusahaan serta konstruksi jaringan CDMA dan LTE di Pulau Jawa, Bali, Sumatera, Kalimantan dan Sulawesi. Pada tanggal 30 Juni 2015, persentase penyelesaian berkisar 51 sampai 94 dan diharapkan akan selesai pada Desember 2016. Construction in progress represents the development of telecommunication infrastructure and other supporting equipment under installation for business expansion of the Company and the construction of CDMA and LTE network in Java, Bali, Sumatera, Kalimantan and Sulawesi Islands. As of June 30, 2015, the constructions in progress are 51 to 94 completed and expected to be completed in December 2016. Grup memiliki beberapa bidang tanah yang terletak di Jabodetabek, Jawa Barat, Jawa The Group owns several parcels of land located in Jabodetabek, West Java, Central Java, East