Other Current Assets Events After the Reporting Period

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 - 63 - 10. Aset Tetap 10. Property and Equipment Perubahan selama 2015 Changes during 2015 1 Januari 2015 Penambahan Pengurangan Reklasifikasi 31 Maret 2015 January 1, 2015 Additions Deductions Reclassifications March 31, 2015 Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 87.570.233.827 16.500.000 - - 87.586.733.827 Land Infrastruktur telekomunikasi 8.271.734.211.347 79.540.687 - 3.972.306.648 8.275.786.058.682 Telecommunication infrastructure Bangunan dan prasarana 318.334.390.256 207.912.163 - 609.167.949 319.151.470.368 Building and improvements Kendaraan 62.452.695.019 - 1.780.500.000 - 60.672.195.019 Vehicles Peralatan kantor 111.681.458.407 559.181.081 37.089.000 2.212.973.450 114.416.523.938 Office equipment Peralatan penunjang lainnya 110.651.623.432 950.968.024 18.805.300 553.355.914 112.137.142.070 Other supporting equipment Aset dalam konstruksi: Construction in progress: Infrastruktur telekomunikasi 6.183.364.940.370 199.700.881.783 - 4.091.938.648 6.378.973.883.505 Telecommunication infrastructure Bangunan dan prasarana 13.455.258.978 2.767.453.760 - 815.926.449 15.406.786.289 Building and improvements Peralatan kantor 6.485.642.488 2.046.995.447 - 1.886.582.950 6.646.054.985 Office equipment Peralatan penunjang lainnya 8.967.955.627 56.253.101 - 553.355.914 8.470.852.814 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 1.897.375.590.764 - - - 1.897.375.590.764 infrastructure Jumlah 17.072.074.000.515 206.385.686.046 1.836.394.300 - 17.276.623.292.261 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Infrastruktur telekomunikasi 4.385.815.369.926 189.579.814.839 - - 4.575.395.184.765 Telecommunication infrastructure Bangunan dan prasarana 120.289.760.781 4.111.147.994 - - 124.400.908.775 Building and improvements Kendaraan 42.029.597.668 1.541.254.360 1.737.581.560 - 41.833.270.468 Vehicles Peralatan kantor 96.000.873.252 1.909.585.228 35.572.979 - 97.874.885.501 Office equipment Peralatan penunjang lainnya 84.932.484.677 2.684.308.382 16.573.617 - 87.600.219.442 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 776.285.379.811 40.236.268.786 - - 816.521.648.597 infrastructure Jumlah 5.505.353.466.115 240.062.379.589 1.789.728.156 - 5.743.626.117.548 Total Jumlah Tercatat 11.566.720.534.400 11.532.997.174.713 Net Book Value Perubahan selama 2014 Changes during 2014 1 Januari 2014 Penambahan Pengurangan Reklasifikasi 31 December 2014 January 1, 2014 Additions Deductions Reclassifications December 31, 2014 Biaya perolehan: At cost: Pemilikan langsung Direct acquisitions Tanah 83.501.048.756 2.604.395.074 185.656.875 1.650.446.872 87.570.233.827 Land Infrastruktur telekomunikasi 7.878.326.654.513 70.871.070.454 247.926.992.921 570.463.479.301 8.271.734.211.347 Telecommunication infrastructure Bangunan dan prasarana 308.377.450.674 3.632.100.054 1.197.469.741 7.522.309.269 318.334.390.256 Building and improvements Kendaraan 54.218.461.338 11.091.548.449 2.857.314.768 - 62.452.695.019 Vehicles Peralatan kantor 101.163.903.589 4.456.726.094 1.890.169.369 7.950.998.093 111.681.458.407 Office equipment Peralatan penunjang lainnya 98.886.000.607 10.575.610.930 1.573.583.062 2.763.594.957 110.651.623.432 Other supporting equipment Aset dalam konstruksi: Construction in progress: Infrastruktur telekomunikasi 3.617.933.455.196 3.137.335.137.208 1.514.365.033 570.389.287.001 6.183.364.940.370 Telecommunication infrastructure Bangunan dan prasarana 13.883.697.460 11.285.001.659 - 11.713.440.141 13.455.258.978 Building and improvements Peralatan kantor 2.418.364.729 9.549.324.952 - 5.482.047.193 6.485.642.488 Office equipment Peralatan penunjang lainnya 7.104.522.140 4.629.487.644 - 2.766.054.157 8.967.955.627 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 1.855.936.529.132 43.185.724.085 1.350.058.637 396.603.816 1.897.375.590.764 infrastructure Jumlah 14.021.750.088.134 3.309.216.126.603 258.495.610.406 396.603.816 17.072.074.000.515 Total Akumulasi penyusutan: Accumulated depreciation: Pemilikan langsung Direct acquisitions Infrastruktur telekomunikasi 3.828.387.674.008 713.706.491.358 156.278.795.440 - 4.385.815.369.926 Telecommunication infrastructure Bangunan dan prasarana 104.373.981.364 16.054.675.128 138.895.711 - 120.289.760.781 Building and improvements Kendaraan 37.212.515.317 6.528.210.924 1.711.128.573 - 42.029.597.668 Vehicles Peralatan kantor 91.041.319.114 6.624.016.515 1.664.462.377 - 96.000.873.252 Office equipment Peralatan penunjang lainnya 76.653.404.126 9.666.002.771 1.386.922.220 - 84.932.484.677 Other supporting equipment Aset sewa pembiayaan Leased telecommunication Infrastruktur telekomunikasi 615.288.933.307 160.792.708.208 192.865.520 396.603.816 776.285.379.811 infrastructure Jumlah 4.752.957.827.236 913.372.104.904 161.373.069.841 396.603.816 5.505.353.466.115 Total Jumlah Tercatat 9.268.792.260.898 11.566.720.534.400 Net Book Value 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 - 64 - Pengurangan aset tetap termasuk penjualan dan penghapusan aset tetap sebagai berikut: Deductions include the sale and disposal of certain property and equipment with details as follow: 31 Maret 2015 31 Maret 2014 March 31, 2015 March 31, 2014 Harga perolehan 1.830.132.030 203.051.625 Acquisition cost Akumulasi penyusutan 1.785.031.453 11.888.179 Accumulated depreciation Nilai tercatat 45.100.577 191.163.446 Net book value of deductions Harga jual 733.409.091 343.951.712 Selling price Keuntungan kerugian penjualan Gain loss on sale of property and dan pelepasan aset tetap 688.308.514 152.788.266 equipment Nilai buku aset tetap yang Net book value of property and dihapuskan 1.565.567 - equipment written off Keuntungan kerugian penjualan dan Gain loss on sale and disposal pelepasan aset tetap - bersih 686.742.947 152.788.266 of property and equipment - net Beban penyusutan adalah sebesar Rp 240.062.379.589 dan Rp 226.033.249.611 masing-masing untuk periode triwulan yang berakhir 31 Maret 2015 dan 2014 Catatan 31. Depreciation expense amounted to Rp 240,062,379,589 and Rp 226,033,249,611 for the quarter periods ended March 31, 2015 and 2014, respectively Note 31. Biaya pinjaman dan biaya-biaya yang diperlukan untuk membawa aset ke kondisi kerjanya dikapitalisasi sebagai bagian dari aset dalam penyelesaian untuk periode triwulan yang berakhir 31 Maret 2015 dan 2014 masing- masing sebesar Rp 188.200.696.279 dan Rp 108.801.968.600. Borrowing costs and other expenses that are necessary to bring the asset to its working condition capitalized to construction in progress for the quarter periods ended March 31, 2015 and 2014 amounted to Rp 188,200,696,279 and Rp 108,801,968,600, respectively. Aset dalam penyelesaian merupakan pengembangan infrastruktur telekomunikasi dan peralatan penunjang lainnya dalam rangka ekspansi Perusahaan serta konstruksi jaringan CDMA di Pulau Jawa, Bali, Sumatera, Kalimantan dan Sulawesi. Pada tanggal 31 Maret 2015, persentase penyelesaian berkisar 51 sampai 94 dan diharapkan akan selesai pada Desember 2016. Construction in progress represents the development of telecommunication infrastructure and other supporting equipment under installation for business expansion of the Company and the construction of CDMA network in Java, Bali, Sumatera, Kalimantan and Sulawesi Islands. As of March 31, 2015, the constructions in progress are 51 to 94 completed and expected to be completed in December 2016. Grup memiliki beberapa bidang tanah yang terletak di Jabodetabek, Jawa Barat, Jawa Tengah, Jawa Timur, Sumatera bagian utara, Sumatera bagian Selatan, Sulawesi, Kalimantan, Bali dan Papua dengan Hak Guna Bangunan HGB atas nama Grup dengan jangka waktu antara lima belas 15 sampai dengan empat puluh 40 tahun dan akan jatuh tempo antara tahun 2017 sampai dengan 2044. Manajemen berpendapat tidak terdapat masalah dengan sertifikasi dan perpanjangan hak atas tanah karena seluruh tanah diperoleh secara sah dan didukung dengan bukti pemilikan yang memadai. The Group owns several parcels of land located in Jabodetabek, West Java, Central Java, East Java, North Sumatera, South Sumatera, Sulawesi, Kalimantan, Bali and Papua with Building Use Right Hak Guna Bangunan or HGB under the name of the Group with term of fifteen 15 to fourty 40 years and will expire between 2017 to 2044. Management believes that there will be no difficulty in the extension and legal processing of the landrights since these were acquired legally and supported by sufficient evidence of ownership.