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.