PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan
31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir
30 September 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 September 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended
September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 99 -
31. Beban Penyusutan dan Amortisasi 31. Depreciation and Amortization Expenses
30 September 2015 30 September 2014
September 30, 2015 September 30, 2014
Penyusutan aset tetap Depreciation of property
Catatan 10 731.043.040.388
678.939.835.982 and equipment Note 10
Amortisasi aset tak berwujud Amortization of intangible assets
Catatan 11 248.952.085.948
171.247.734.174 Note 11
Jumlah 979.995.126.336
850.187.570.156 Total
32. Beban Karyawan
32. Personnel Expenses
30 September 2015 30 September 2014
September 30, 2015 September 30, 2014
Gaji dan tunjangan karyawan 186.517.814.169
176.585.351.723 Salaries and allowance
Tenaga alih daya 89.959.482.396
77.981.100.265 Outsourcing of employees
Imbalan kerja 17.061.059.250
15.560.829.500 Post-employment benefits
Lain-lain masing-masing Others
dibawah Rp 1 miliar 4.002.764.757
3.247.558.590 each below Rp 1 billion
Jumlah 297.541.120.572
273.374.840.078 Total
33. Beban Penjualan dan Pemasaran 33. Sales and Marketing Expenses
30 September 2015 30 September 2014
September 30, 2015 September 30, 2014
Iklan dan promosi 200.189.930.557
236.413.154.157 Advertising and promotion
Kartu dan biaya voucher 53.357.142.434
46.935.955.777 Card and voucher costs
Lain-lain masing-masing Others
di bawah Rp 1 miliar 12.381.023.586
15.907.562.842 each below Rp 1 billion
Jumlah 265.928.096.577
299.256.672.776 Total
34. Beban Umum dan Administrasi 34. General and Administrative Expenses
30 September 2015 30 September 2014
September 30, 2015 September 30, 2014
Sewa 19.531.394.943
14.128.306.637 Rental
Perjalanan dinas 13.387.958.680
10.077.686.076 Travel expenses
Listrik, air dan telepon 6.634.542.349
5.085.313.186 Electricity, water and telephone
Jasa profesional 4.741.547.844
7.777.639.358 Professional fees
Perbaikan dan pemeliharaan 4.652.048.371
3.703.137.306 Repairs and maintenance
Beban kantor 4.514.421.638
2.361.725.460 Office expenses
Beban perijinan 3.391.337.772
2.202.518.724 Permit and licenses
Asuransi 2.498.825.939
2.200.443.597 Insurance
Cadangan kerugian penurunan Allowance for receivable impairment
nilai piutang Catatan 5 1.897.973.064
3.220.994.520 Note 5
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan
31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir
30 September 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 September 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended
September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 100 -
30 September 2015 30 September 2014
September 30, 2015 September 30, 2014
Cadangan kerugian penurunan Allowance for decline in value
nilai persediaan Catatan 6 -
1.000.074.456 of inventories Note 6
Lain-lain masing-masing di bawah Rp 1 miliar
26.131.950.777 16.254.457.728
Others each below Rp 1 billion Jumlah
87.382.001.377 68.012.297.048
Total
35. Beban Bunga dan Keuangan Lainnya 35. Interest and Other Financial Charges
30 September 2015 30 September 2014
September 30, 2015 September 30, 2014
Beban bunga Interest on:
Utang sewa pembiayaan 139.658.340.251
143.093.585.738 Lease liabilities
Utang obligasi 118.175.027.784
91.518.824.182 Bonds payable
Utang pinjaman 9.395.390.420
34.225.897.920 Loans payable
Lain-lain masing-masing Others each below
di bawah Rp 1 miliar 23.947.336.654
2.663.749.145 Rp 1 billion
Jumlah 291.176.095.109
271.502.056.985 Total
36. Imbalan Pasca Kerja 36. Post-Employment Benefits
Besarnya imbalan pasca kerja dihitung berdasarkan Undang-undang No. 13 Tahun
2003. Tidak terdapat pendanaan khusus yang disisihkan oleh Perusahaan sehubungan dengan
imbalan pasca kerja tersebut. The amount of post-employment benefits is
determined based on the outstanding regulation Law No. 13 Year 2003. No funding of the benefits
has been made to date.
Laporan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang Grup, dilakukan oleh
PT Milliman Indonesia, aktuaris independen pada tanggal 20 Januari 2015.
The latest actuarial valuation report on the long term employee benefits liability was
from PT Milliman Indonesia, an independent actuary, dated January 20, 2015.
Rekonsiliasi dari nilai kini cadangan imbalan pasca kerja yang tidak didanai dan cadangan
imbalan kerja jangka panjang dalam laporan posisi keuangan konsolidasian adalah sebagai
berikut: A reconciliation of the present value of unfunded
employee benefits liability to the amount of long- term employee benefits liability presented in the
consolidated statements of financial position follows:
30 September 2015 31 Desember 2014 31 Desember 2013 31 Desember 2012 31 Desember 2011 September 30, 2015 December 31, 2014 December 31, 2013 December 31, 2012 December 31, 2011
Nilai kini liabilitas imbalan kerja Present value of unfunded
jangka panjang yang tidak didana 124.652.410.250 107.591.351.000
88.432.538.000 114.376.190.000
99.882.138.000 employee benefits liability