Trade Accounts Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2013 dan 31 Desember 2012 serta untuk Periode Triwulan yang Berakhir 31 Maret 2013 dan 2012 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2013 and December 31, 2012 and The Quarter Periods Ended March 31, 2013 and 2012 Figures are Presented in Rupiah, unless Otherwise Stated - 60 - 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Operator luar negeri Overseas operators China Telecom 1.075.178.176 947.017.236 China Telecom Lain-lain masing-masing dibawah Rp 1 miliar 106.143.434 137.118.376 Others each below Rp 1 billion Jumlah 1.181.321.610 1.084.135.612 Subtotal Jumlah 119.192.855.940 73.239.442.193 Total Penyisihan piutang ragu-ragu 38.806.583.394 36.787.287.640 Allowance for doubtful accounts Pihak ketiga - Bersih 80.386.272.546 36.452.154.553 Third parties - Net Bersih 87.663.253.117 44.327.524.174 Net b. Berdasarkan Umur b. By Age 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Pihak berelasi Catatan 40 Related parties Note 40 Belum jatuh tempo dan tidak mengalami penurunan nilai 2.212.987.665 1.765.708.598 Not past due and unimpaired Jatuh tempo namun tidak mengalami penurunan nilai Past due but unimpaired 1 - 30 hari 964.131.669 637.158.683 1 - 30 days 31 - 60 hari 112.810.025 15.292.282 31 - 60 days 61 - 90 hari 53.238.128 372.664.904 61 - 90 days 91 - 120 hari 63.681.495 355.216.435 91 - 120 days 120 hari 3.870.131.589 4.729.328.719 More than 120 days Jumlah 7.276.980.571 7.875.369.621 Subtotal Pihak ketiga Third parties Belum jatuh tempo dan mengalami penurunan nilai 40.424.246.986 15.153.314.377 Not past due and impaired Jatuh tempo dan mengalami penurunan nil ai Past due and impaired 1 - 30 hari 20.249.304.670 6.710.706.301 1 - 30 days 31 - 60 hari 8.247.717.369 1.643.962.919 31 - 60 days 61 - 90 hari 1.422.268.069 2.894.579.268 61 - 90 days 91 - 120 hari 311.828.705 984.799.858 91 - 120 days 120 hari 9.730.906.747 9.064.791.830 More than 120 days Jumlah 80.386.272.546 36.452.154.553 Subtotal Jumlah 87.663.253.117 44.327.524.174 Total PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2013 dan 31 Desember 2012 serta untuk Periode Triwulan yang Berakhir 31 Maret 2013 dan 2012 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2013 and December 31, 2012 and The Quarter Periods Ended March 31, 2013 and 2012 Figures are Presented in Rupiah, unless Otherwise Stated - 61 - c. Berdasarkan Mata Uang c. By Currency 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Rupiah 124.100.831.915 78.985.041.305 Rupiah Dolar Amerika Serikat Catatan 41 2.369.004.596 2.129.770.509 U.S. Dollar Note 41 Jumlah 126.469.836.511 81.114.811.814 Total Penyisihan piutang ragu-ragu 38.806.583.394 36.787.287.640 Allowance for doubtful accounts Bersih 87.663.253.117 44.327.524.174 Net Mutasi penyisihan kerugian penurunan nilai piutang adalah sebagai berikut: The changes in allowance for doubtful accounts are as follows: 31 Maret 2013 31 Desember 2 012 March 31, 2013 December 31, 2012 S aldo awal Beginning b alance Perusahaan 28.448.256.357 31.813.572.906 Company Anak perusahaan 8.339.031.283 1.730.642.456 Subsidiary P enambahan Catatan 33 Additions Note 33 Perusahaan 1.221.249.305 - Company Anak perusahaan 798.046.449 6.608.388.827 Subsidiary P emulihan Recovery Perusahaan - 3.365.316.549 Company S aldo akhir 38.806.583.394 36.787.287.640 Ending bala nce Manajemen berpendapat bahwa jumlah penyisihan kerugian penurunan nilai piutang adalah cukup untuk menutup kerugian yang mungkin timbul akibat tidak tertagihnya piutang dagang. Management believes that the allowance for doubtful accounts is adequate to cover possible losses which might arise from uncollectible trade accounts receivable. Manajemen juga berpendapat bahwa tidak terdapat risiko yang terkonsentrasi secara signifikan atas piutang usaha pihak ketiga. Management believes that there are no significant concentrations of credit risk on trade accounts receivable from third parties. Pada tanggal 31 Maret 2013 dan 31 Desember 2012, piutang usaha Entitas anak digunakan sebagai jaminan atas perolehan pinjaman dari China Development Bank CDB adalah masing- masing sebesar Rp 209.313.324.151 dan Rp 235.827.245.259 Catatan 21. As of March 31, 2013 and December 31, 2012, trade accounts receivable of the subsidiary are used as collateral for the loan obtained from China Development BankCDB amounting to Rp 209,313,324,151 dan Rp 235,827,245,259 Note 21. PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2013 dan 31 Desember 2012 serta untuk Periode Triwulan yang Berakhir 31 Maret 2013 dan 2012 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2013 and December 31, 2012 and The Quarter Periods Ended March 31, 2013 and 2012 Figures are Presented in Rupiah, unless Otherwise Stated - 62 - 7. Persediaan 7. Inventories 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Telepon genggam dan aksesoris 285.640.607.469 338.236.488.600 Handsets and accessories K artu perdana dan voucher pulsa isi ulang 14.903.761.241 16.401.552.844 Starter packs and vouchers Jumlah 300.544.368.710 354.638.041.444 To tal P enyisihan penurunan nilai persed iaan 2.385.304.777 3.745.048.351 Allowance for decline in value B ersih 298.159.063.933 350.892.993.093 Net Mutasi penyisihan penurunan nilai persediaan adalah sebagai berikut: The changes in allowance for inventory obsolescence are as follows: 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Saldo awal tahun 3.745.048.351 14.001.338.567 Balance at the beginning of the year Penambahan Catatan 33 - 2.385.304.777 Provision Note 33 Pemulihan 1.359.743.574 12.641.594.993 Recovery Saldo akhir tahun 2.385.304.777 3.745.048.351 Balance at the end of the year Manajemen berpendapat bahwa penyisihan penurunan nilai persediaan tersebut adalah cukup untuk menutup kerugian yang mungkin timbul. Management believes that the allowance for decline in value of inventories is adequate to cover possible losses on decline in value of inventories. Biaya persediaan diakui sebagai “Beban lain-lain” dalam laporan rugi komprehensif adalah masing- masing sebesar Rp 308.763.566.503 dan Rp 206.032.006.812 untuk triwulan periode yang berakhir pada 31 Maret 2013 dan 2012. The cost of inventory recognized as “Other expenses” in the consolidated statements of comprehensive loss amounted to Rp 308,763,566,503 and Rp 206,032,006,812 for the quarter period ended March 31, 2013 and 2012, respectively. Pada tanggal 31 Maret 2013, seluruh persediaan telah diasuransikan kepada PT Asuransi Sinar Mas, pihak berelasi, PT Tugu Pratama Indonesia, PT MSIG Indonesia, PT Asuransi Central Asia, PT Indrapura, PT Wahana Tata, PT Eksport Indonesia, PT Adira Dinamika, PT Asuransi Mitsui Sumitomo Indonesia dan Lippo General Insurance, pihak ketiga dengan nilai pertanggungan sebesar Rp 3.271.558.766.824 terhadap risiko kebakaran, bencana alam, dan risiko keuangan lainnya. Pada tanggal 31 Desember 2012, seluruh persediaan telah diasuransikan kepada PT Asuransi Sinar Mas, pihak berelasi, PT Asuransi Jaya Proteksi, PT Tugu Pratama Indonesia, PT MSIG Indonesia, Asuransi Central Asia, PT Indrapura, PT Wahana Tata, PT Eksport Indonesia dan PT Adira Dinamika dengan nilai pertanggungan masing- masing sebesar Rp 1.459.630.448.358 dan As of March 31, 2013, inventories are insured with PT Asuransi Sinar Mas, a related party, PT Tugu Pratama Indonesia, PT MSIG Indonesia, PT Asuransi Central Asia, PT Indrapura, PT Wahana Tata, PT Eksport Indonesia, PT Adira Dinamika, PT Asuransi Mitsui Sumitomo Indonesia and Lippo General Insurance, third parties, with total coverage of Rp 3,271,558,766,824, against fine, natural disaster, and other possible risk. As of December 31, 2012, inventories are insured with PT Asuransi Sinar Mas, a related party, PT Asuransi Jaya Proteksi, PT Tugu Pratama Indonesia, PT MSIG Indonesia, Asuransi Central Asia, PT Indrapura, PT Wahana Tata, PT Eksport Indonesia and PT Adira Dinamika, third parties, with total coverage of Rp 1,459,630,448,358 and US 16,708,824 against fine, natural disaster, and other possible risk. Insurance coverage for PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2013 dan 31 Desember 2012 serta untuk Periode Triwulan yang Berakhir 31 Maret 2013 dan 2012 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2013 and December 31, 2012 and The Quarter Periods Ended March 31, 2013 and 2012 Figures are Presented in Rupiah, unless Otherwise Stated - 63 - US 16.708.824 terhadap risiko kebakaran, bencana alam, dan risiko keuangan lainnya. Nilai pertanggungan persediaan tersebut termasuk dalam asuransi properti Grup Catatan 11. Grup juga mengasuransikan persediaan kepada PT Asuransi Sinar Mas, pihak berelasi, terhadap resiko kerugian publik dengan jumlah pertanggungan sebesar US 3.000.000 pada tanggal 31 Maret 2013 dan 31 Desember 2012. inventory is included in property insurance of the Company and its subsidiary Note 11. The Group also insured its inventory against public liability risk with PT Asuransi Sinar Mas, a related party, for a total coverage US 3,000,000 as of March 31, 2013 and December 31, 2012. Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang diasuransikan. Management believes that the insurance coverage is adequate to cover possible losses on the assets insured. Nilai persediaan sebelum penyisihan penurunan nilai persediaan berupa telepon genggam dan aksesoris sebesar Rp 285.634.552.849 serta kartu perdana dan voucher isi ulang sebesar Rp 14.903.761.241 milik entitas anak pada tanggal 31 Maret 2013 digunakan sebagai jaminan atas perolehan pinjaman dari CDB namun tidak dibatasi penggunaannya Catatan 21. The inventories, before allowance for decline in value consist of handsets and accessories amounting to Rp 285,634,552,849 and starters and vouchers amounting to Rp 14,903,761,241, owned by one of the subsidiaries as of March 31, 2013, are used as collateral for the loan obtained from CDB but the usage is not restricted Note 21.

8. Pajak Dibayar Dimuka

8. Prepaid

Taxes 31 Maret 2013 31 Desember 2012 March 31, 2013 December 31, 2012 Pajak penghasilan Income tax Pasal 22 8.530.285.000 - Article 22 Pasal 23 76.505.728 - Article 23 Pasal 28A Article 28A 2012 18.809.398.738 18.809.398.738 2012 2011 10.931.440.392 10.931.440.392 2011 Pajak pertambahan nilai - bersih 169.149.021.677 151.438.515.192 Value added tax - net Jumlah 207.496.651.535 181.179.354.322 Total Perusahaan The Company Pada tanggal 12 Februari 2013, Perusahaan menerima Surat Ketetapan Pajak Kurang Bayar SKPKB Pajak Pertambahan Nilai barang dan jasa untuk masa pajak tahun 2010 sebesar Rp 277.664.904. SKPKB tersebut telah dilunasi pada tanggal 7 Maret 2013. On February 12, 2013, the Company received underpayment Tax Assessment Letter SKPKB of 2010 of value added tax amounting Rp 277,664,904. The SKPKB has fully paid on March 7, 2013. PT Smart Telecom Smartel, Entitas anak PT Smart Telecom Smartel, a subsidiary Pada tanggal 29 Juni 2012, Smartel menerima Surat Ketetapan Pajak Kurang Bayar SKPKB Pajak Pertambahan Nilai untuk masa pajak tahun 2010 dengan total sebesar Rp On June 29, 2012, Smartel received Underpayment Tax Assessment Letter SKPKB for underpayment of Value Added Tax for the fiscal year 2010 amounting to