in Indonesian Language
Ekshibit E28 Exhibit E28
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR
31 DESEMBER 2015, 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED
31 DECEMBER 2015, 2014 AND 2013 Expressed in million Rupiah, unless otherwise stated
2. RINGKASAN KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
p. Aset sewaan Lanjutan
p. Lease assets Continued
Apabila secara substansial seluruh risiko dan manfaat terkait kepemilikan aset tidak dialihkan kepada
Perusahaan dan entitas anak “sewa operasi”, maka total utang sewa dibebankan dalam laporan penghasilan
komprehensif konsolidasi dengan metode garis lurus selama masa sewa. Manfaat agregat insentif sewa diakui
sebagai pengurang beban sewa selama masa sewa dengan metode garis lurus.
Where substantially all of the risks and rewards incidental to ownership are not transferred to the
Company and subsidiaries an operating lease, the total rentals payable under the lease are charged to
the consolidated statement of comprehensive income on a straight-line basis over the lease term. The
aggregate benefit of lease incentives is recognised as a reduction of the rental expense over the lease term on
a straight-line basis.
Perusahaan dan entitas anak sebagai lessee Sewa diklasifikasikan sebagai sewa pembiayaan jika
mengalihkan secara substantial seluruh risiko dan manfaat yang terkait dengan kepemilikan. Di mana
secara substansial semua risiko dan manfaat mengiringi kepemilikan aset sewa yang dialihkan kepada Perusahaan
dan entitas anak, maka aset diperlakukan seolah-olah telah dibeli sekaligus. Pada pengakuan awal, aset sewa
dinilai sebesar mana yang lebih rendah antara nilai aset properti sewa dan nilai kini pembayaran utang sewa
selama masa sewa. Nilai komitmen sewa ditampilkan sebagai liabilitas. Pembayaran sewa dianalisis antara
modal dan bunga. Unsur bunga dibebankan ke dalam laporan laba rugi dan penghasilan komprehensif lain
konsolidasian selama periode sewa dan dihitung sehingga jumlah tersebut menyajikan proporsi tetap liabilitas
sewa. Unsur modal mengurangi saldo yang dimiliki oleh lessor.
The Company and subsidiaries as lessee Leases are classified as finance leases when the terms
of the lease agreement transfer substantially all the risk and rewards of ownership to the lessee, in which
substantially all the risks and rewards of ownership of assets to accompany the lease transferred to the
Company and subsidiaries, then the asset is treated as if it had been purchased at once. On initial recognition,
the leased assets are accounted for at the lower of the value of property assets and the present value of the
lease payments during the lease rental period. Value of lease commitments is shown as a liability. Lease
payments are analyzed between capital and interest. The interest element is charged to the consolidated
statements of profit or loss and other comprehensive income during the period of the lease and is calculated
so that the amount present fixed proportion liabilities lease. Capital element reduces the balance owned by
the lessor.
Perusahaan dan entitas anak sebagai lessor Seluruh sewa lainnya diklasifikasikan sebagai sewa
operasi, di mana secara substansial semua risiko dan manfaat mengiringi kepemilikan aset sewa tidak
dialihkan kepada Perusahaan dan entitas anak
“sewa operasi
”, maka jumlah utang sewa dibebankan kepada laporan laba rugi dan penghasilan komprehensif lain
konsolidasian berdasarkan basis garis lurus selama masa sewa. Manfaat agregat insentif sewa diakui sebagai
pengurang beban sewa selama masa sewa berdasarkan metode garis lurus.
The Company and subsidiaries as lessor Leases are classified as operating leases, when
substantially all the risks and rewards of ownership of assets to accompany the lease is not transferred to the
Company and subsidiaries “operating lease”, the amount of rental liabilities is charged to the
consolidated statements of profit or loss and other comprehensive income based on a straight-line basis
over the lease term. Aggregate benefits of lease incentives are recognized as a reduction of rental
expense over the lease term based on a straight-line method.
q. Imbalan pasca-kerja
q. Post – employment benefits
Program iuran pasti Defined contribution schemes
Iuran untuk progam iuran pasti untuk program pensiun di bebankan pada laporan laba rugi dan penghasilan
komprehensif lain konsolidasian pada tahun dimana iuran tersebut terkait.
Contributions to defined contribution pension schemes are charged to the consolidated statement of profit or
loss and other comprehensive income in the year to which they relate.
Program imbalan pasti Defined benefit schemes
Surplus dan defisit program imbalan pasti diukur pada: Defined benefit scheme surpluses and deficits are
measured at:
in Indonesian Language
Ekshibit E29 Exhibit E29
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR
31 DESEMBER 2015, 2014 DAN 2013 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED
31 DECEMBER 2015, 2014 AND 2013 Expressed in million Rupiah, unless otherwise stated
2. RINGKASAN KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
