Operations, Maintenance Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2014 dan 2013 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2014 Unaudited and December 31, 2013 Audited and For the Nine-Month Periods Ended September 30, 2014 and 2013 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 95 - 30. Beban Penyusutan dan Amortisasi 30. Depreciation and Amortization Expenses 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Penyusutan aset tetap Depreciation of property Catatan 10 678.939.835.982 878.622.010.289 and equipment Note 10 Amortisasi aset tak berwujud Amortization of intangible assets Catatan 11 171.247.734.174 139.994.783.343 Note 11 Jumlah 850.187.570.156 1.018.616.793.632 Total 31. Beban Penjualan dan Pemasaran 31. Sales and Marketing Expenses 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Iklan dan promosi 236.413.154.157 202.709.541.480 Advertising and promotion Kartu dan biaya voucher 36.200.614.656 67.824.763.351 Card and voucher costs Lai n-lain masing-masing Others di bawah Rp 1 miliar 26.642.903.963 17.430.179.584 each below Rp 1 billion Jumlah 299.256.672.776 287.964.484.415 Total 32. Beban Karyawan 32. Personnel Expenses 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Gaji dan tunjangan karyawan 176.585.351.723 166.243.643.216 Salaries and allowance Tenaga alih daya 77.981.100.265 96.809.344.681 Outsourcing of employees Imbalan kerja Catatan 35 12.079.813.500 19.249.268.002 Post-employment benefits Note 35 Lain-lain masing-masing Others dibawah Rp 1 miliar 3.247.558.590 2.783.614.558 each below Rp 1 billion Jumlah 269.893.824.078 285.085.870.457 Total PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir 30 September 2014 dan 2013 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2014 Unaudited and December 31, 2013 Audited and For the Nine-Month Periods Ended September 30, 2014 and 2013 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 96 - 33. Beban Umum dan Administrasi 33. General and Administrative Expenses 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Sewa 14.128.306.637 15.167.325.371 Rental Jasa profesional 7.777.639.358 4.541.615.802 Professional fees Perjalanan dinas 10.077.686.076 8.280.923.040 Travel expenses Listrik, air dan telepon 5.085.313.186 4.223.508.577 Electricity, water and telephone Perbaikan dan pemeliharaan 3.703.137.306 3.162.792.100 Repairs and maintenance Cadangan kerugian penurunan nilai piutang 3.220.994.520 2.019.295.754 Allowance for receivable impairment Beban kantor 2.361.725.460 4.429.809.863 Office expenses Beban perijinan 2.202.518.724 2.365.433.442 Permit and licenses Asuransi 2.200.443.597 1.494.831.430 Insurance Cadangan kerugian penurunan nilai Allowance for decline in value persediaan Catatan 6 1.000.074.456 - of inventories Note 6 Lain-lain masing-masing di bawah Rp 1 miliar 16.254.457.728 11.238.495.840 Others each below Rp 1 billion Jumlah 68.012.297.048 56.924.031.219 Total 34. Beban Bunga dan Keuangan Lainnya 34. Interest and Other Financial Charges 30 September 2014 30 September 2013 September 30, 2014 September 30, 2013 Beban bunga Interest on: Utang sewa pembiayaan 143.093.585.738 152.853.305.045 Lease liabilities Utang obligasi Catatan 22 91.518.824.182 110.106.260.018 Bonds payable Note 22 Utang pinjaman Catatan 21 26.454.448.525 21.537.425.042 Loans payable Note 21 Pinjaman jangka pendek Catatan 14 7.771.449.395 1.567.489.573 Short-term loans Note 14 Lain-lain masing-masing Others each below di bawah Rp 1 miliar 2.663.749.145 1.265.094.619 Rp 1 billion Jumlah 271.502.056.985 287.329.574.297 Total 35. Imbalan Pasca Kerja 35. Post-Employment Benefits Besarnya imbalan pasca kerja dihitung berdasarkan Undang-undang No. 13 Tahun 2003. Tidak terdapat pendanaan khusus yang disisihkan oleh Perusahaan sehubungan dengan imbalan pasca kerja tersebut. The amount of post-employment benefits is determined based on the outstanding regulation Law No. 13 Year 2003. No funding of the benefits has been made to date. Laporan aktuaria terakhir atas liabilitas imbalan kerja jangka panjang Grup, dilakukan oleh PT Milliman Indonesia, aktuaris independen pada tanggal 19 Maret 2014. The latest actuarial valuation report on the long term employee benefits liability was from PT Milliman Indonesia, an independent actuary, dated March 19, 2014. Rekonsiliasi dari nilai kini cadangan imbalan pasca kerja yang tidak didanai dan cadangan imbalan kerja jangka panjang dalam laporan posisi keuangan konsolidasian adalah sebagai berikut: A reconciliation of the present value of unfunded employee benefits liability to the amount of long- term employee benefits liability presented in the consolidated statements of financial position are as follows: