PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2014 Tidak Diaudit dan
31 Desember 2013 Diaudit serta untuk Periode Enam Bulan yang Berakhir
30 Juni 2014 dan 2013 Tidak Diaudit Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
June 30, 2014 Unaudited and December 31, 2013 Audited and
For the Six-Month Periods Ended June 30, 2014 and 2013 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 124 -
47. Pengungkapan Tambahan Laporan Arus Kas Konsolidasian
47. 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 2014 30 Juni 2013
June 30, 2014 June 30, 2013
Kenaikan aset tetap melalui: Increase in property and equipment
through: Kapitalisasi beban pinjaman
17.938.837.751 99.289.666.989
Borrowing cost capitalized Uang muka
11.836.111.983 6.778.156.999
Advances Liabilitas sewa pembiayaan
10.965.804.712 -
Lease liabilities Utang usaha
1.549.435.427 10.333.901.842
Accounts payable Kenaikan aset takberwujud melalui:
Increase in intangible assets through: Biaya perolehan pelanggan
52.409.319.891 76.483.838.153
Addition to subscriber acquisition cost
48. Peristiwa Setelah Periode Pelaporan 48. Events After the Reporting Period
Pinjaman jangka pendek Short-term Loan
Pada tanggal
1 Juli
2014, Perusahaan membayar total pokok pinjaman dari Perjanjian
Kredit Fase I sebesar US 83.000.000 atau setara dengan Rp 992.427.000.000.
On uly 1, 2014, the Company paid the loan principal of Loan Agreement Phase I amounted
to US 83,000,000 or equivalent to Rp 992,427,000,000.
49. Informasi Peraturan Baru 49. Information on New Regulations
Penerbitan Standar Akuntansi Keuangan Baru
Prospective Accounting Pronouncements
Ikatan Akuntan Indonesia telah menerbitkan Interpretasi Standar Akuntansi Keuangan ISAK
dan Pernyataan Pencabutan Standar Akuntansi Keuangan PPSAK.
The Indonesian Institute of Accountants has issued the following Interpretations of Financial
Accounting Standards ISAK and Statement of Withdrawal of Financial Accounting Standards
PPSAK.
Efektif pada periode yang dimulai 1 Januari 2014 sebagai berikut:
Effective for annual period beginning January 1, 2014 as follows:
ISAK ISAK
1. ISAK No. 27, Pengalihan Aset dari
Pelanggan 1.
ISAK No. 27, Transfer of Assets from Customers
2. ISAK No. 28, Pengakhiran Liabilitas
Keuangan dengan Instrumen Ekuitas 2.
ISAK No. 28, Extinguishing Financial Liabilities with Equity Instruments
3. ISAK No. 29, Biaya Pengupasan Lapisan
Tanah dalam Tahap Produksi pada Tambang Terbuka
3. ISAK No. 29, Stripping Costs in the
Production Phase of a Surface Mine
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2014 Tidak Diaudit dan
31 Desember 2013 Diaudit serta untuk Periode Enam Bulan yang Berakhir
30 Juni 2014 dan 2013 Tidak Diaudit Angka-angka Disajikan dalam Rupiah,
kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
June 30, 2014 Unaudited and December 31, 2013 Audited and
For the Six-Month Periods Ended June 30, 2014 and 2013 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 125 - PPSAK
PPSAK
PPSAK No. 12, Pencabutan PSAK 33: Aktivitas Pengupasan Lapisan Tanah dan Pengelolaan
Lingkungan Hidup pada Pertambangan Umum PPSAK No. 12, Withdrawal of PSAK 33:
Accounting of Land Stripping Activities and Environmental Management in General Mining
Grup tidak berharap akan berdampak pada laporan keuangan konsolidasian.
The Group does not expect that those will have an impact on the consolidated financial
statements.
Efektif pada periode yang dimulai 1 Januari 2015 sebagai berikut:
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. 65,
Laporan Keuangan
Konsolidasian 5.
PSAK No. 65, Consolidated Financial Statements
6. PSAK No. 66, Pengaturan Bersama 6.
PSAK No. 66, Joint Arrangements 7. PSAK No. 67, Pengungkapan Kepentingan
dalam Entitas Lain; dan 7.
PSAK No. 67, Disclosure of Interests in Other Entities
8. PSAK No. 68, Pengukuran Nilai Wajar 8.
PSAK No. 68, Fair Value Measurement 9. PSAK No. 46 Revisi 2014, Pajak
Penghasilan 9.
PSAK No. 46 Revised 2014, Income Taxes
10. PSAK No. 48 Revisi 2014, Penurunan Nilai Aset
10. PSAK No. 48 Revised 2014, Impairment of Assets
11. PSAK No. 50 Revisi 2014, Instrumen Keuangan: Penyajian
11. PSAK No. 50 Revised 2014, Financial Instruments: Presentation
12. PSAK No. 55 Revisi 2014, Instrumen Keuangan: Pengakuan dan Pengukuran
12. PSAK No. 55 Revised 2014, Financial Instruments:
Recognition and
Measurement 13. PSAK No. 60 Revisi 2014, Instrumen
Keuangan: Pengungkapan 13. PSAK No. 60 Revised 2014, Financial
Instruments: Disclosures
