KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
PT Tower Bersama Infrastructure Tbk PT Tower Bersama Infrastructure Tbk
Annual Report 2013 Laporan Tahunan 2013
Annual Report 2013 Laporan Tahunan 2013
169 168
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E76 Exhibit E76
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated
35. ASET TIDAK BERWUJUD DAN GOODWILL Lanjutan 35. INTANGIBLE ASSETS AND GOODWILL Continued
Jika SR tersebut dilaksanakan, maka kepemilikan PT Tower Bersama TB pada PMS akan terdilusi
hingga hanya menjadi sebesar 20. Untuk mempertahankan kepemilikannya tersebut pada bulan
Agustus 2009, TB telah membeli SR tersebut dari HKDN Investment Ltd. sebagai pemilik akhir, sebesar
US 25.900.000. Nilai akuisisi dari pembelian SR tersebut serta biaya transaksi lainnya adalah sebesar
Rp 255.391 dicatat sebagai goodwill. If SR is implemented, then the ownership PT Tower
Bersama TB in the PMS will be diluted to only 20. To maintain the ownership in August 2009, TB has
purchased the SR of HKDN Investment Ltd.. as the final owner, for US 25,900,000. Acquisition value of
the SR purchase and other transaction costs are Rp 255,391 was recorded as goodwill.
Untuk tahun yang berakhir pada 31 Desember 2011, berdasarkan perhitungan penilai independen, terdapat
penurunan nilai goodwill adalah sebesar Rp 2.473. Amortisasi goodwill pada tahun 2010 adalah sebesar
Rp 13.848. Nilai tercatat goodwill pada 31 Desember 2013 dan 2012 adalah sebesar Rp 235.936.
For the year ended 31 December 2011, based on the calculation from an independent appraiser, there is an
impairment of goodwill of Rp 2,473. Amortization of goodwill for the year 2010 was Rp 13,848. The
carrying value of goodwill as of 31 December 2013 and 2012 is amounted to Rp 235,936.
d. Pada bulan Nopember 2008, PT Tower One TO, entitas anak, memperoleh 99,99 kepemilikan saham
di PT Bali Telekom Balikom. Goodwill yang timbul atas transaksi ini adalah sebesar Rp 103.318. Untuk
tahun yang berakhir pada 31 Desember 2011, berdasarkan perhitungan penilai independen, tidak
terdapat penurunan nilai goodwill. Amortisasi goodwill pada tahun 2010 adalah sebesar Rp 5.121.
Nilai tercatat goodwill pada 31 Desember 2013 dan 2012 adalah sebesar Rp 91.323.
d. In November 2008, PT Tower One TO, a subsidiary of the Company, acquired 99.99 share ownership of
PT Bali Telekom Balikom. The goodwill arising from this transaction amounted to Rp 103,318. For the year
ended 31 December 2011, based on the calculation from an independent appraiser, there is no
impairment of goodwill. Amortization of goodwill for the year 2010 was Rp 5,121. The carrying value of
goodwill as of 31 December 2013 and 2012 is amounted to Rp 91,323.
Seluruh beban amortisasi goodwill tersebut dicatat pada beban amortisasi goodwill – bersih pada laporan laba rugi
komprehensif konsolidasian. Goodwill amortization expenses are recorded in the
account of goodwill amortization expense – net in the consolidated statements of comprehensive income.
Saldo awal Saldo akhir
2 0 1 3
Beginning balance
Penambahan Additional
Akuisisi Acquisition
Penurunan Impairment
Ending balance
2 0 1 3
PT Metric Solusi Integrasi
191.932 -
- -
191.932 PT Metric Solusi
Integrasi PT Tower Bersama
388.971 -
- -
388.971 PT Tower Bersama
PT Tower One 91.323
- -
- 91.323
PT Tower One PT Telenet Internusa
4.943 -
- -
4.943 PT Telenet Internusa
J u m l a h 677.169
- -
- 677.169
T o t a l Saldo awal
Saldo akhir
2 0 1 2 Beginning
balance Penambahan
Additional Akuisisi
Acquisition Penurunan
Impairment Ending
balance 2 0 1 2
PT Metric Solusi Integrasi
191.932 -
- -
191.932 PT Metric Solusi
Integrasi PT Tower Bersama
388.971 -
- -
388.971 PT Tower Bersama
PT Tower One 91.323
- -
- 91.323
PT Tower One PT Telenet Internusa
4.943 -
- -
4.943 PT Telenet Internusa
J u m l a h 677.169
- -
- 677.169
T o t a l
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E77 Exhibit E77
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated
36. KEPENTINGAN NON-PENGENDALI 36. NON-CONTROLLING INTEREST
2 0 1 3 Porsi non-
pengendali Porsi non-
dari penurunan pengendali
nilai w ajar peny esuaian
Porsi non- Porsi non-
investasi - Porsi non-
kepemilikan pengendali
pengendali tersedia untuk
pengendali efektif pada
atas laba dari instrumen
dijual Non- dari saham
entitas anak entitas anak
derivatif controlling
treasuri Non-controlling
Non- Non-
portion from Non-
portion from controlling
controlling impairment
controlling adjustment for
Saldo aw al portion on
portion from of fair value
portion from effect on
Saldo akhir Entitas anak
Beginning net profit of
derivative available-
treasury ownership
Ending Subsidiaries
balance subsidiaries
instrument for-sale
stock changes
balance
PT United Towerindo 15.003
4.958 227
- -
- 20.188
PT Tower Bersama 69.934
13.682 65
- -
- 83.551
PT Tower One 101
167 12
- -
- 280
PT Metric Solusi Integrasi 111.023
76.351 27.353
100 204.158
1.790 42.447
PT Telenet Internusa 868
130 20
- -
- 1.018
PT Triaka Bersama 1.334
- -
- -
- 1.334
PT Solusi Menara Indonesia 52.538
8.242 1.216
- -
- 61.996
Jumlah T o t a l
250.801 103.530
25.943 100
204.158 1.790
125.920
2 0 1 2 Porsi non-
pengendali dari penurunan
nilai w ajar Porsi non-
Porsi non- investasi -
Porsi non- pengendali
pengendali tersedia untuk
pengendali atas laba
dari instrumen dijual Non-
dari saham entitas anak
derivatif controlling
treasuri Non-
Non- portion from
Non- controlling
controlling impairment
controlling Saldo aw al
portion on portion from
of fair value portion from
Saldo akhir Entitas anak
Beginning net profit of
derivative available-
treasury Ending
Subsidiaries balance
subsidiaries instrument
for-sale stock
balance
PT United Towerindo 12.000
3.131 128
- -
15.003 PT Tower Bersama
19.976 56.642
6.684 -
- 69.934
PT Tower One 63
169 5
- -
101 PT Metric Solusi Integrasi
159.447 29.754
18.670 -
- 111.023
PT Telenet Internusa 407
469 8
- -
868 PT Triaka Bersama
1.392 -
58 -
- 1.334
PT Solusi Menara Indonesia -
54.823 2.285
- -
52.538
Jumlah T o t a l
193.159 85.480
27.838 -
- 250.801
PT Tower Bersama Infrastructure Tbk PT Tower Bersama Infrastructure Tbk
Annual Report 2013 Laporan Tahunan 2013
Annual Report 2013 Laporan Tahunan 2013
171 170
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E78 Exhibit E78
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated