APPROPRIATED RETAINED EARNINGS Daftar Laporan Audit
24. BEBAN GAJI
DAN KESEJAHTERAAN KARYAWAN lanjutan 24. SALARIES AND EMPLOYEE BENEFITS continued Jumlah karyawan tetap tidak diaudit per tanggal 30 September 2014 dan 2013 masing-masing adalah 2.190 dan 2.011 orang. The number of permanent employees unaudited as at 30 September 2014 and 2013 are 2,190 and 2,011 employees, respectively. Lihat Catatan 28 untuk informasi mengenai pihak- pihak berelasi. See Note 28 for related party information. 25. BIAYA KEUANGAN 25. FINANCE COSTS 2014 2013 2014 2013 9 bulan 9 bulan 3 bulan 3 bulan months months months months Bunga atas pinjaman 1,043,650 649,320 372,289 250,807 Interest on loans Lain-lain 250,083 59,217 29,860 14,292 Others Jumlah biaya keuangan 1,293,733 708,537 342,429 265,099 Total finance costs 26. INSTRUMEN DERIVATIF 26. DERIVATIVE INSTRUMENTS 30092014 31122013 Piutang derivatif: Derivative receivables: Cross currency swap - - Kontrak swap valuta asing 397,772 459,568 contracts Forward foreign currency - - Kontrak berjangka valuta asing 120,349 239,636 contracts 518,121 699,204 Dikurangi: bagian lancar 120,349 - Less: current portion Bagian tidak lancar 397,772 699,204 Non-current portion Hutang derivatif: Derivative payables: Interest rate - - Kontrak swap tingkat bunga 39,998 52,322 swap contracts - Call spread 26,835 - Call spread - Forward foreign currency - - Kontrak berjangka valuta asing 3,086 - contracts 69,919 52,322 Dikurangi: bagian lancar 9,400 - Less: current portion Bagian tidak lancar 60,519 52,322 Non-current portion Nilai wajar kontrak berjangka valuta asing, kontrak swap valuta asing, kontrak swap tingkat bunga dan kontrak call spread dihitung menggunakan nilai tukar yang ditetapkan oleh bank-bank Perseroan pada tanggal laporan posisi keuangan konsolidasian interim. The fair values on forward foreign currency contracts, cross currency swap contracts, interest rate swap contracts and call spread contracts have been calculated using rates quoted by the Company’s bankers as at the interim consolidated statements of financial position date. PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 65 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TRIWULAN DAN SEMBILAN BULAN YANG BERAKHIR 30 SEPTEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated 26. INSTRUMEN DERIVATIF lanjutan 26. DERIVATIVE INSTRUMENTS continued Perubahan nilai wajar dan realisasi dari instrumen keuangan derivatif dicatat sebagai penghasilan keuangan atau biaya keuangan pada laporan laba rugi komprehensif konsolidasian interim untuk periode sembilan bulan. Untuk periode yang berakhir pada 30 September 2014 Perseroan mencatat biaya keuangan sebesar Rp 182.697 pada laporan laba rugi komprehensif konsolidasian interim. The net changes in fair value and settlement of derivative instruments are recorded as finance income or finance costs in the interim consolidated financial statements of comprehensive income for the nine-month period. For the period ended 30 September 2014 the Company recorded finance costs amounting Rp 182,697 in the interim consolidated statements of comprehensive income. Informasi lain sehubungan dengan piutang dan hutang derivatif per 30 September 2014 adalah sebagai berikut: Other information relating to the derivative receivables and payables as at 30 September 2014, are as follows: Kontrak berjangka valuta asing Forward foreign currency contracts Jumlah nosional Kurs forward Premi Pihak-pihak USD nilai Rupiah penuh per tahun dalam perjanjian Notional amount Strike rate Periode Premium Counterparties USD full amount Rupiah Period per annum Standard Chartered Bank 29,545,457 1 USD = Rp 9,000 - 18 September 2.25 - 5.26 Rp 9,725 September 2009 - 29 September September 2015 J.P. Morgan Securities 9,090,909 1 USD = Rp 9,000 31 Desember 3.45 S.E.A. Ltd. December 2009 - 29 September September 2015 Standard Chartered Bank 9,582,023 1 USD = Rp 12,245 8 Januari 8.30 - 8.35 January 2014 - 29 September September 2015 Premi atas kontrak berjangka valuta asing tersebut akan dibayar setiap enam bulanan. The premiums on the forward foreign currency contracts will be paid semiannually. Kontrak swap valuta asing Cross currency swap contracts Pihak-pihak dalam perjanjian Jumlah nosional USD Periode Jumlah swap Counterparties Notional amount USD Period Swap amount The Bank of Tokyo Mitsubishi UFJ, Ltd. 99,000,000 25 Maret March 2013 - Rp 961,785 24 Maret March 2016 Standard Chartered Bank 50,000,000 13 Juni June 2013 - Rp 495,900 13 Juni June 2018 Lindung nilai terhadap pembayaran pokok dan bunga pinjaman bank dalam USD Hedging of the payment of the principal and interest of long-term loans in USD Nilai tukar per USD nilai Suku bunga tetap yang Rupiah penuh Suku bunga yang dikeluarkan per tahun Exchange rate diterima dalam USD Periode pertukaran dalam IDR Fixed per USD full Interest rate Exchange period interest rate paid in IDR amount Rupiah received in USD Triwulanan Quarterly 6.93 Rp 9,715 SIBOR 3 bulan + marjin 0,8 3 months’ SIBOR + 0.8 margin Triwulanan Quarterly 7.60 Rp 9,918 Suku bunga tetap 2,3 Fixed rate 2.3Parts
» Pendirian dan informasi umum Establishment and general information
» Ijin investasi Investment license
» Ijin investasi lanjutan Investment license continued
» Ijin penyelenggaraan Operating license
» Ijin penyelenggaraan lanjutan Operating licenses continued
» Dewan Komisaris, Dewan Direksi, Komite Audit, Kepala Audit Internal dan Sekretaris Board of
» Dewan Komisaris, Dewan Direksi, Komite Audit, Kepala Audit Internal dan Sekretaris
» Board of UMUM lanjutan GENERAL continued
» Entitas anak Appointed as Audit Committee on 21 April 2014
» Subsidiaries Appointed as Audit Committee on 21 April 2014
» PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA
» MERGER WITH PT AXIS TELEKOM INDONESIA
» PENGGABUNGAN USAHA DENGAN PT AXIS TELEKOM INDONESIA lanjutan
» Dasar penyusunan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar penyusunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip konsolidasian Principles of consolidation
» Prinsip-prinsip konsolidasian lanjutan Principles of consolidation continued
» Entitas anak Subsidiaries SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Entitas anak lanjutan Subsidiaries continued
» Transaksi dengan pihak-pihak berelasi Related party transactions
» Pengakuan pendapatan dan beban
» Recognition of revenues and expenses
» Pengakuan pendapatan dan beban lanjutan
» Trade receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets and depreciation
» Aset tetap dan penyusutan lanjutan
» Fixed assets and depreciation continued
» Aset takberwujud Intangible assets
» Aset takberwujud lanjutan Intangible assets continued
» Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Loans SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya emisi saham Share issuance costs
» Penjabaran mata uang asing Foreign currency translation
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Taxation continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja Employee benefits
» Imbalan kerja lanjutan Employee benefits continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» Aset dan liabilitas keuangan Financial assets and liabilities
» Aset dan liabilitas keuangan lanjutan Financial assets and liabilities continued
» Financial assets and liabilities continued Penurunan nilai aset keuangan
» Financial assets and liabilities continued Liabilitas keuangan lanjutan
» Penurunan nilai aset nonkeuangan
» Impairment of non-financial assets
» Laba bersih per saham Basic earnings per share
» Dividen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penggunaan estimasi Use of estimates
» Goodwill Goodwill SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Saham treasuri Treasury shares
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kelompok lepasan yang dimiliki untuk dijual Disposal group classified as held for sale
» Kelompok lepasan yang dimiliki untuk dijual lanjutan
» Disposal group classified as held for sale continued
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PIUTANG USAHA - PIHAK KETIGA TRADE RECEIVABLES - THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan TRADE
» BEBAN DIBAYAR DIMUKA PREPAYMENTS
» FIXED ASSETS continued Daftar Laporan Audit
» ASET TETAP lanjutan FIXED ASSETS continued
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS
» INVESTMENT IN Daftar Laporan Audit
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan
» HUTANG USAHA DAN HUTANG LAIN-LAIN TRADE AND OTHER PAYABLES
» HUTANG USAHA DAN HUTANG LAIN-LAIN
» TRADE AND OTHER PAYABLES continued
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PENDAPATAN TANGGUHAN DEFERRED REVENUE PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG
» PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES
» PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
» Estimasi liabilitas restorasi aset Estimated liabilities for assets restoration
» Imbalan pascakerja Post-employment benefits
» Imbalan pascakerja lanjutan Post-employment benefits continued
» Penghentian sewa Lease termination
» Pajak Taxes PROVISIONS AND LONG-TERM EMPLOYEE BENEFIT LIABILITIES continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» DIVIDEN DIVIDENDS Daftar Laporan Audit
» SALDO LABA YANG TELAH DITENTUKAN PENGGUNAANNYA
» APPROPRIATED RETAINED EARNINGS Daftar Laporan Audit
» LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» PENDAPATAN REVENUE Daftar Laporan Audit
» BEBAN INFRASTRUKTUR, PENJUALAN DAN PEMASARAN DAN UMUM DAN ADMINISTRASI
» Beban infrastruktur Infrastructure expenses
» Beban penjualan dan pemasaran Sales and marketing expenses
» Beban umum dan administrasi General and administrative expenses
» BEBAN INTERKONEKSI Daftar Laporan Audit
» BEBAN GAJI Daftar Laporan Audit
» BIAYA KEUANGAN FINANCE COSTS
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Pajak dibayar dimuka Prepaid taxes
» Pajak dibayar dimuka lanjutan Prepaid taxes continued
» Manfaat beban pajak penghasilan Income tax benefit expenses
» Beban pajak penghasilan lanjutan Income tax expenses continued
» Income tax expenses continued
» Liabilitas pajak tangguhan Deferred tax liabilities
» Liabilitas pajak tangguhan lanjutan Deferred tax liabilities continued
» Tax assessments Perseroan PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan pajak lanjutan Tax assessments continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued INFORMASI MENGENAI
» RELATED PARTY INFORMATION a. Sifat transaksi dan hubungan dengan pihak-
» INFORMASI MENGENAI Daftar Laporan Audit
» Trade receivables 30092014 RELATED PARTY INFORMATION continued b. Piutang usaha
» Piutang lain-lain Other receivables
» Pendapatan Revenue RELATED PARTY INFORMATION continued b. Piutang usaha
» Interconnection and other direct expenses
» Kompensasi manajemen kunci Key management compensation
» Key management compensation continued
» Pinjaman pemegang saham Shareholder loan
» Belanja modal Capital expenditures
» Perikatan sewa operasi Operating lease commitments
» Perikatan biaya tahunan 3G 3G annual fees commitments
» Investasi kontribusi modal saham Investment in capital contribution
» KONTINJENSI CONTINGENCY Daftar Laporan Audit
» KONTINJENSI lanjutan CONTINGENCY continued
» Tarif telepon selular Mobile cellular telephone tariff
» Tarif interkoneksi Interconnection tariff
» Tarif interkoneksi ITKP VoIP interconnection tariff
» Tarif interkoneksi ITKP lanjutan VoIP interconnection tariff continued
» Tarif sewa jaringan Leased line tariff
» PERJANJIAN PENTING Daftar Laporan Audit
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS Daftar Laporan Audit
» INFORMASI SEGMEN SEGMENT INFORMATION
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Piutang usaha Trade receivables
» Piutang sewa pembiayaan Lease receivables
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan
Show more