Liabilitas Sewa Pembiayaan Lease Liabilities

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Triwulan yang Berakhir 31 Maret 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Quarter Periods Ended March 31, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 86 - Ikatan-ikatan penting yang dipersyaratkan dalam perjanjian sewa pembiayaan terutama adalah: The significant arrangements required in the finance lease agreements mainly are: a. Masa sewa aset antara 11-14 tahun dan dapat diperpanjang; a. Term of rental between 11-14 years and can be extended; b. Perusahaan harus membayar tagihan sewa tepat waktu sesuai yang tertera di perjanjian; b. The Company shall pay the invoices promptly as set forth in the agreements; c. Pembatalan sewa sebelum berakhirnya masa sewa oleh perusahaan mengakibatkan timbulnya kewajiban uang sewa terhadap masa sewa yang belum dinikmati Perusahaan; c. Rental cancellation before end of lease term by the Company will result in a lease payment obligation for the remaining unutilized period; d. Perusahaan harus memperbaiki kerusakan pada menara yang disebabkan oleh kesalahankelalaian Perusahaan; dan d. The Company shall repair the damage on the tower which caused by the act of the Company; and e. Perusahaan harus mengasuransikan peralatan telekomunikasi yang terpasang pada menara telekomunikasi. e. The Company shall insure the telecommunication equipment which installed at the telecommunication tower. 24. Liabilitas Tidak Lancar Lainnya 24. Other Non-Current Liabilities 31 Maret 2015 31 Desember 2014 March 31, 2015 December 31, 2014 PT Bakrie Telecom Tbk Catatan 44 348.197.551.271 340.291.598.517 PT Bakrie Telecom Tbk Note 44 Laba hari ke-1 ditangguhkan Catatan 44 159.708.401.483 159.708.401.483 Deferred day 1 gain Note 44 Biaya restrukturisasi obligasi Catatan 22 84.620.800.770 78.312.097.825 Restructuring charges Note 22 Liabilitas tidak lancar lainnya 592.526.753.524 578.312.097.825 Other non-current liabilities 25. Nilai Wajar Aset dan Liabilitas Keuangan 25. Fair Value of Financial Assets and Financial Liabilities Nilai wajar adalah nilai dimana suatu instrumen keuangan dapat dipertukarkan antara pihak yang memahami dan berkeinginan untuk melakukan transaksi wajar, dan bukan merupakan nilai penjualan akibat kesulitan keuangan atau likuidasi yang dipaksakan. Nilai wajar diperoleh dari kuotasi harga atau model arus kas diskonto. Fair value is defined as the amount at which the financial instruments could be exchanged in a current transaction between knowledgeable, willing parties in an arm’s length transaction, other than in a forced sale or liquidation. Fair values are obtained from quoted prices and discounted cash flows model, as appropriate. Berikut adalah nilai tercatat dan estimasi nilai wajar atas aset dan liabilitas keuangan Grup pada tanggal 31 Maret 2015 dan 31 Desember 2014: The following table sets forth the carrying amounts and estimated fair values of Group’s financial assets and liabilities as of March 31, 2015 and December 31, 2014: PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 31 Maret 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Triwulan yang Berakhir 31 Maret 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements March 31, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Quarter Periods Ended March 31, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 87 - 31 Maret March 31, 2015 Nilai Tercatat Estimasi Nilai Carrying WajarEstimated A mount Fair Values Aset Keuangan Lancar Current Financial Assets Kas dan setara kas 426.962.532.693 426.962.532.693 Cash and cash equivalents Piutang usaha 131.211.773.029 131.211.773.029 Trade accounts receivable Piutang lain-lain 141.779.858.183 141.779.858.183 Other accounts receivable Aset Keuangan Tidak Lancar Non-current Financial Asset Uang muka jangka panjang 881.668.130.163 881.668.130.163 Long-term advance Jumlah Aset Keuangan 1.581.622.294.068 1.581.622.294.068 Total Financial Assets Liabilitas Keuangan Lancar Current Financial Liabilities Pinjaman jangka pendek 2.209.887.600.000 2.209.887.600.000 Short-term loan Utang usaha 765.624.071.989 765.624.071.989 Trade accounts payable Utang lain-lain 449.387.849.265 449.387.849.265 Other accounts payable Beban akrual 1.735.405.392.706 1.735.405.392.706 Accrued expenses Liabilitas Keuangan Tidak Lancar Non-current Financial Liabilities Liabilitas sewa pembiayaan 1.366.794.737.506 1.368.054.261.858 Lease liabilities Utang pinjaman 4.673.338.485.731 4.673.338.485.731 Loans payable Utang obligasi 1.275.675.225.328 1.759.082.093.014 Bonds payable Liabilitas derivatif 701.625.079.075 701.625.079.075 Derivative liability Liabilitas tidak lancar lainnya 592.526.753.524 592.526.753.524 Other non-current liabilities Jumlah Liabilitas Keuangan 13.770.265.195.124 14.254.931.587.162 Total Financial Liabilities 31 Desember December 31, 2014 Nilai Tercatat Estimasi Nilai Carrying WajarEstimated A mount Fair Values Aset Keuangan Lancar Current Financial Assets Kas dan setara kas 721.857.401.448 721.857.401.448 Cash and cash equivalents Piutang usaha 208.091.942.886 208.091.942.886 Trade accounts receivable Piutang lain-lain 36.994.792.899 36.994.792.899 Other accounts receivable Aset Keuangan Tidak Lancar Non-current Financial Asset Uang muka jangka panjang 620.276.750.369 620.276.750.369 Long-term advance Jumlah Aset Keuangan 1.587.220.887.602 1.587.220.887.602 Total Financial Assets Liabilitas Keuangan Lancar Current Financial Liabilities Pinjaman jangka pendek 2.101.116.000.000 2.101.116.000.000 Short-term loan Utang usaha 397.476.518.096 397.476.518.096 Trade accounts payable Utang lain-lain 452.253.081.645 452.253.081.645 Other accounts payable Beban akrual 2.108.888.374.402 2.108.888.374.402 Accrued expenses Liabilitas Keuangan Tidak Lancar Non-current Financial Liabilities Liabilitas sewa pembiayaan 1.396.463.202.209 1.401.138.123.039 Lease liabilities Utang pinjaman 4.431.372.798.265 4.431.372.798.265 Loans payable Utang obligasi 1.227.372.063.135 1.684.565.652.250 Bonds payable Liabilitas derivatif 687.811.806.916 687.811.806.916 Derivative liability Liabilitas tidak lancar lainnya 578.312.097.825 578.312.097.825 Other non-current liabilities Jumlah Liabilitas Keuangan 13.381.065.942.493 13.842.934.452.438 Total Financial Liabilities