Prepaid Expenses Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in Rupiah, unless Otherwise Stated - 63 - 11. Goodwill dan Aset Takberwujud 11. Goodwill and Other Intangible Assets Akun ini terdiri dari: This account consists of the following: 1 Januari 2013 Penambahan Pengurangan Reklasif ikasi 31 Desember 2013 January 1, 2013 Additions Deductions Reclassification December 31, 2013 Nilai tercatat At cost Goodwill 901.765.131.350 - - - 901.765.131.350 Goodwill Biay a perolehan pelanggan 1.099.563.502.984 207.011.430.503 - - 1.306.574.933.487 Subscriber acquisition cost Hak penggunaan kanal 433.840.486.556 - - - 433.840.486.556 Right to use channel bandwith Lisensi 47.141.804.200 - - - 47.141.804.200 Licenses Perangkat lunak 21.370.246.816 1.875.509.160 - - 23.245.755.976 Sof tware Aset takberwujud lainny a 8.257.282.440 1.102.301.546 - - 9.359.583.986 Other intangible assets Jumlah 2.511.938.454.346 209.989.241.209 - - 2.721.927.695.555 Total Akumulasi amortisasi Accumulated amortizaton Biay a perolehan pelanggan 843.906.655.048 164.421.209.901 - - 1.008.327.864.949 Subscriber acquisition cost Hak penggunaan kanal 60.718.880.771 24.946.940.386 - - 85.665.821.157 Right to use channel bandwith Lisensi 47.134.768.675 4.020.300 - - 47.138.788.975 Licenses Perangkat lunak 18.126.929.091 1.317.748.929 - - 19.444.678.020 Sof tware Aset takberwujud lainny a 4.528.869.762 1.495.254.677 - - 6.024.124.439 Other intangible assets Jumlah 974.416.103.347 192.185.174.193 - - 1.166.601.277.540 Total Nilai buku bersih 1.537.522.350.999 1.555.326.418.015 Net book v alue Changes during 2013 Perubahan selama 2013 1 Januari 2012 Penambahan Pengurangan Reklasifikasi 31 Desember 2012 January 1,2012 Additions Deductions Reclassification December 31, 2012 Nilai tercatat At cost Goodwill 901.765.131.350 - - - 901.765.131.350 Goodwill Biaya perolehan pelanggan 920.474.979.692 179.088.523.292 - - 1.099.563.502.984 Subscriber acquisition cost Hak penggunaan kanal 433.840.486.556 - - - 433.840.486.556 Right to use channel bandwith Lisensi 47.141.804.200 - - - 47.141.804.200 Licenses Perangkat lunak 14.480.067.368 194.199.283 328.255.385 7.024.235.550 21.370.246.816 Software Aset takberwujud lainnya 14.752.060.677 529.457.313 - 7.024.235.550 8.257.282.440 Other intangible assets Jumlah 2.332.454.529.843 179.812.179.888 328.255.385 - 2.511.938.454.346 Total Akumulasi amortisasi Accumulated amortizaton Biaya perolehan pelanggan 653.661.571.330 190.245.083.718 - - 843.906.655.048 Subscriber acquisition cost Hak penggunaan kanal 35.771.940.386 24.946.940.385 - - 60.718.880.771 Right to use channel bandwith Lisensi 47.130.748.375 4.020.300 - - 47.134.768.675 Licenses Perangkat lunak 13.882.620.527 1.294.577.412 399.298.314 3.349.029.466 18.126.929.091 Software Aset takberwujud lainnya 6.559.498.526 1.318.400.702 - 3.349.029.466 4.528.869.762 Other intangible assets Jumlah 757.006.379.144 217.809.022.517 399.298.314 - 974.416.103.347 Total Nilai buku bersih 1.575.448.150.699 1.537.522.350.999 Net book value Changes during 2012 Perubahan selama 2012 Pada tahun 2011, Perusahaan mengakuisisi PT Smart Telecom. Pada tanggal efektif akuisisi, selisih lebih biaya perolehan atas nilai wajar aset dan liabilitas teridentifikasi yang diperoleh sebesar Rp 746.304.673.812 dicatat sebagai bagian dari goodwill. In 2011, the Company acquired PT Smart Telecom. At the effective date of the acquisition, the excess of acquisition cost over the fair value of identifiable assets and liabilities acquired amounting to Rp 746,304,673,812 was recorded as part of goodwill. PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in Rupiah, unless Otherwise Stated - 64 - Pada tanggal 1 Januari 2011, goodwill sebesar Rp 155.460.457.538 merupakan goodwill positif yang berasal dari akuisisi Metrosel, Telesera, dan Komselindo. Pada tanggal 29 Mei 2007, Perusahaan memperoleh persetujuan atas penggabungan usaha dengan Metrosel, Telesera dan Komselindo dari Kepala Badan Koordinasi Penanaman Modal BKPM dalam Suratnya No. 715IIIPMA2007. Pada tanggal 31 Mei 2007, perubahan Anggaran Dasar Perusahaan dalam rangka penggabungan usaha telah didaftarkan dalam Daftar Perusahaan Departemen Perdagangan Republik Indonesia dengan agenda No. 1300RUB.09.05V2007. Goodwill amounting to Rp 155,460,457,538 represents the positive goodwill from acquisitions of Metrosel, Telesera, and Komselindo. On May 29, 2007, the Company obtained the approval for the merger of the Company with Metrosel, Telesera and Komselindo, from the Chairman of the Capital Investment Coordinating Board BKPM in his Letter No. 715IIIPMA2007. On May 31, 2007, the amendment of the Company’s Articles of Association pursuant to the merger was registered in the List of Companies of the Department of Trade of the Republic of Indonesia with agenda No. 1300RUB.09.05V 2007. Biaya perolehan pelanggan merupakan biaya langsung dalam rangka program perolehan pelanggan dan diamortisasi selama tiga 3 tahun. Subscriber acquisition costs represent the direct costs incurred in relation to the subscriber acquisition program and amortised over three 3 years. Hak penggunaan kanal merupakan biaya kompensasi yang dibayar kepada PT Wireless Indonesia WIN untuk memperoleh tambahan alokasi dua 2 kanal frekuensi radio yang dialihkan kepada Entitas anak sehubungan dengan Perjanjian Aliansi Usaha antara Entitas anak dengan WIN. Hak penggunaan kanal diamortisasi selama dua puluh 20 tahun. Right to use channel bandwidth represents compensation paid to PT Wireless Indonesia WIN to obtain additional two 2 channel bandwidth of radio frequency in relation to Business Alliance Agreement between the subsidiary and WIN. Right to use channel bandwidth is amortised over twenty 20 years. Aset tak berwujud lainnya merupakan lisensi, merek, perangkat lunak BREW yang diperoleh dari Qualcomm Incorporate Catatan 44. Aset tidak berwujud lainnya diamortisasi selama tiga sampai delapan 3-8 tahun. Other intangible assets represents license, brand and the BREW software provided by Qualcomm Incorporated Note 44. Other intangible assets are amortised over three until eight 3-8 years. Pada tanggal 31 Desember 2013 dan 2012, berdasarkan penilaian manajemen, tidak terdapat penurunan nilai atas aset tidak berwujud lainnya tersebut. As of December 31, 2013 and 2012, based on management assessment, there is no impairment in values of the aforementioned other intangible assets. Uji Penurunan Nilai Goodwill Impairment Test for Goodwill Goodwill yang dialokasikan untuk UPK Grup. Goodwill is allocated to the CGUs of the Group. Jumlah terpulihkan dari UPK-UPK di atas ditentukan berdasarkan perhitungan nilai pakai. Nilai pakai ditentukan dengan mendiskontokan arus kas masa depan yang diharapkan akan dihasilkan dari pemakaian berkelanjutan atas UPK-UPK tersebut. Perhitungan nilai pakai berdasarkan pada asumsi-asumsi berikut: The recoverable amounts of the CGUs have been determined based on value-in-use calculations. Value-in-use was determined by discounting the future cash flows expected to be generated from the continuing use of the units. The calculation of the value-in-use was based on the following key assumptions: • Arus kas di masa depan ditentukan berdasarkan proyeksi pendapatan berupa jasa telekomunikasi dan interkoneksi. Beban operasional lainnya diestimasi berdasarkan data historis. • Future cash flows were based on the projected revenues from telecommunications and interconnections services. Other operational expenses were estimated based on historical rate.