PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali
Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2013 Unaudited and December 31, 2012 Audited and
For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 102 -
33. Beban Karyawan
33. Personnel Expenses
30 September 2013 30 September 2012
September 30, 2013 September 30, 2012
Gaji dan tunjangan karyawan 166.243.643.216
133.216.562.909 Salaries and allowance
Tenaga alih daya 96.809.344.681
61.741.088.328 Outsourcing of employees
Imbalan kerja Catatan 36 19.249.268.002
18.220.578.746 Post-employment benefits Note 36
Perekrutan, pelatihan dan Recruitment, training and
pengembangan 2.783.614.558
2.105.904.004 development
Lain-lain -
395.132.136 Others
Jumlah 285.085.870.457
215.679.266.123 Total
34. Beban Umum dan Administrasi 34. General and Administrative Expenses
30 September 2013 30 September 2012
September 30, 2013 September 30, 2012
Sewa 15.167.325.371
12.072.914.836 Rental
Perjalanan dinas 8.280.923.040
7.199.129.611 Travel expenses
Jasa profesional 4.541.615.802
1.699.036.429 Professional fees
Beban kantor 4.429.809.863
3.577.404.946 Office expenses
Listrik, air dan telepon 4.223.508.577
3.200.151.241 Electricity, water and telephone
Perbaikan dan pemeliharaan 3.162.792.100
1.916.340.040 Repairs and maintenance
Beban perijinan 2.365.433.442
5.259.887.619 Permit and licenses
Penyisihan piutang ragu-ragu Provision for doubtful accounts
Catatan 6 2.019.295.754
3.005.754.655 Note 6
Asuransi 1.494.831.430
1.799.175.930 Insurance
Lain-lain 11.238.495.840
5.422.698.432 Others
Jumlah 56.924.031.219
45.152.493.739 Total
35. Beban Bunga dan Keuangan Lainnya 35. Interest and Other Financial Charges
30 September 2013 30 September 2012
September 30, 2013 September 30, 2012
Beban bunga Interest on:
Utang sewa pembiayaan 152.853.305.045
154.016.605.035 Lease liabil ities
Utang obli gasi 53.906.459.703
53.948.339.951 Bonds payable
Global Notes Catatan 23 56.199.800.315
43.898.661.903 Global Notes Note 23
Utang pinj aman Catatan 22 21.941.925.043
13.437.471.855 Loans payable Note 22
Pinjaman jangka pendek Catatan 16
1.567.489.573 -
Short-term loans Note 16 Beban keuangan lainnya:
Other financial charges: Lain-lain masing-masing
Others each below di bawah Rp 1 miliar
860.594.618 144.652.500
Rp 1 billion Jumlah
287.329.574.297 265.445.731.244
Total
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali
Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2013 Unaudited and December 31, 2012 Audited and
For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 103 -
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 Eldridge Guna Prima Solution, aktuaris independen pada tanggal 19 Juni 2013.
The latest actuarial valuation report on the long term employee benefits liability was
from PT Eldridge Guna Prima Solution, an independent actuary, dated June 19, 2013.
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 are as follows:
30 September 2013 31 Desember 2012
31 Desember 2011 31 Desember 2010
31 Desember 2009 September 30, 2013
December 31, 2012 December 31, 2011
December 31, 2010 December 31, 2009
Nilai kini liabilitas imbalan kerja Present value of unfunded
jangka panjang yang tidak didanai 127.065.167.333
114.376.190.000 99.882.138.000
60.891.893.000 51.487.454.000
employee benefits liability Beban jasa lalu yang belum diakui
105.791.330 240.172.000
471.375.000 744.231.000
989.142.000 Unrecognized past service costs
Keuntungan kerugian aktuarial yang tidak diakui
20.408.582.000 14.429.945.000
8.616.226.000 3.508.422.000
383.068.000 Unrecognized actuarial gains loss
Liabilitas imbalan kerja jangka panjang
147.367.958.003 128.565.963.000
108.026.989.000 63.656.084.000
50.115.244.000 Long-term employee benefits liability
Mutasi liabilitas imbalan jangka panjang adalah sebagai berikut:
Movement of long-term employee benefits liability is as follows:
30 September 2013 31 Desember 2012
September 30, 201 3 December 31, 2012
S aldo awal tahun 128.565.963.000
108.026.989.000 Beginning of the year
B eban selama tahun berj alan 19.249.268.002
24.442.743.000 Provision for the year
P embayaran selama tahun berjalan 447.272.999
3.903.769.000 Payments made during the year
S aldo akhir tahun 147.367.958.003
128.565.963.000 End of year
Beban imbalan kerja jangka panjang adalah sebagai berikut:
Long-term employee benefit expense consists of the following:
30 September 2013 30 S eptember 2012
September 30, 201 3 September 30, 2012
B iaya jasa kini 14.006.188.335
13.077.062.250 Current service co st
B iaya bunga 5.487.442.000
5.493.640.500 Interest cost
B iaya jasa lalu 134.379.667
173.402.250 Past service costs
A mortisasi laba aktuarial yang Amortization of unrecognized
belum diakui 750.918.000
523.526.254 actuarial gains
B iaya pemutusan kontrak kerja 372.176.000
- Contract termination cost
Jumlah 19.249.268.002
18.220.578.746 Total
Beban imbalan kerja jangka panjang disajikan sebagai bagian dari “Beban karyawan” dalam
laporan rugi komprehensif konsolidasian. Long-term employee benefits expense is
presented as part of “Personnel expenses” in the consolidated statements of comprehensive
loss.