Instrumen keuangan derivatif dan akuntansi lindung

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 2014 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2014 Expressed in million Rupiah, unless otherwise stated 2. I KHTISAR KEBIJAKAN AKUNTANSI YANG PENTING Lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued l. S e w a Lanjutan l. L e a s e Continued Apabila secara substantif seluruh manfaat dan risiko terkait kepemilikan aset tidak dialihkan kepada Perusahaan “sewa operasi”, maka total utang sewa dibebankan di dalam laba rugi dengan metode garis lurus selama masa sewa. Manfaat agregat insentif sewa diakui sebagai pengurang beban sewa selama masa sewa dengan basis garis lurus. Where substantially all of the risks and rewards incidental to ownership are not transferred to the Company an “operating lease”, the total rentals payable under the lease are charged to profit or loss on a straight-line basis over the lease term. The aggregate benefit of lease incentives is recognized 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 komprehensif 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 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 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 komprehensif 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 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 subsidia ries “operating lease”, the amount of rental liabilities is charged to the consolidated statements of 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. 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 2014 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2014 Expressed in million Rupiah, unless otherwise stated 2. I KHTISAR KEBIJAKAN AKUNTANSI YANG PENTING Lanjutan

2. SUMMARY