Liabilitas Sewa Pembiayaan Lease Liabilities
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30
Juni 2015
Tidak Diaudit
dan 31 Desember 2014 dan 2013 Disajikan Kembali dan
untuk
Periode Enam
Bulan yang
Berakhir 30 Juni 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 June 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended
June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 86 -
30 Juni 2015 31 Desember 2014
30 Juni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
June 30, 2015 December 31, 2014
Tidak lebih dari 1 tahun 327.828.175.613
324.954.248.908 141.602.579.138
129.887.755.333 No later than 1 year
Lebih dari 1 tahun sampai Later than 1 year but not
dengan 5 tahun 1.069.542.178.057
1.144.837.891.045 585.051.982.896
614.095.303.815 later than 5 years
Lebih dari 5 tahun 863.688.351.373
946.143.701.553 610.417.432.753
652.480.143.061 Later than 5 years
Jumlah 2.261.058.705.043
2.415.935.841.506 1.337.071.994.787
1.396.463.202.209 Total
Dikurangi beban keuangan Less future finance
di masa depan 923.986.710.256
1.019.472.639.297 -
- charges
Nilai kini pembayaran minimum Present value of future
sewa pembiayaan dimasa depan 1.337.071.994.787
1.396.463.202.209 1.337.071.994.787
1.396.463.202.209 minimum lease payments
Disajikan sebagai : Presented as :
Kewajiban lancar 141.602.579.138
129.887.755.333 Current liabilities
Kewajiban tidak lancar 1.195.469.415.649
1.266.575.446.876 Noncurrent liabilities
Jumlah 1.337.071.994.787
1.396.463.202.209 Total
Nilai kini pembayaran minimum pembiayaan di masa depan
sewa pembiayaan di masa depan Future minimum lease payments
Present value of future minimum lease payments Pembayaran minimum sewa
Berdasarkan lessor: Lease liabilities by lessors are as follows:
30 Juni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
PT Inti Bangun Sejahtera 875.918.502.651
894.492.630.885 PT Inti Bangun Sejahtera
PT Profesional Telekomunikasi PT Profesional Telekomunikasi
Indonesia 232.149.743.186
254.747.656.173 Indonesia
PT Tower Bersama 80.523.868.401
86.660.228.356 PT Tower Bersama
PT Solusindo Kreasi Pratama 58.730.618.902
63.829.996.023 PT Solusindo Kreasi Pratama
PT Komet Konsorsium 45.293.241.170
48.056.312.620 PT Komet Konsorsium
PT Sarana Inti Persada 14.985.024.657
16.577.074.293 PT Sarana Inti Persada
PT Gihon Telekomunikasi Indonesia 12.102.904.907
13.266.204.423 PT Gihon Telekomunikasi Indonesia
Lain-lain masing-masing dibawah Rp 10 miliar
17.368.090.913 18.833.099.436
Others below Rp 10 billion Total
1.337.071.994.787 1.396.463.202.209
Total
Ikatan-ikatan penting yang dipersyaratkan dalam perjanjian sewa pembiayaan terutama adalah:
The significant arrangements required in the finance lease agreements mainly are:
a. Masa sewa aset antara 11-14 tahun dan
dapat diperpanjang; a.
Term of rental between 11-14 years and can be extended;
b. Perusahaan harus membayar tagihan sewa
tepat waktu sesuai yang tertera di perjanjian;
b. The Company shall pay the invoices
promptly as set forth in the agreements; c.
Pembatalan sewa sebelum berakhirnya masa
sewa oleh
perusahaan mengakibatkan timbulnya kewajiban uang
sewa terhadap masa sewa yang belum dinikmati Perusahaan;
c. Rental cancellation before end of lease
term by the Company will result in a lease payment obligation for the remaining
unutilized period;
d. Perusahaan harus memperbaiki kerusakan
pada menara yang disebabkan oleh kesalahankelalaian Perusahaan; dan
d. The Company shall repair the damage on
the tower which caused by the act of the Company; and
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30
Juni 2015
Tidak Diaudit
dan 31 Desember 2014 dan 2013 Disajikan Kembali dan
untuk
Periode Enam
Bulan yang
Berakhir 30 Juni 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 June 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended
June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 87 - e.
Perusahaan harus
mengasuransikan peralatan telekomunikasi yang terpasang
pada menara telekomunikasi. e.
The Company
shall insure
the telecommunication
equipment which
installed at the telecommunication tower.
24. Liabilitas Tidak Lancar Lainnya 24. Other Non-Current Liabilities
30 Juni 2015 31 Desember 2014
June 30, 2015 December 31, 2014
PT Bakrie Telecom Tbk Catatan 44 354.984.737.126
340.291.598.517 PT Bakrie Telecom Tbk Note 44
Laba hari ke-1 ditangguhkan Catatan 44 159.708.401.483
159.708.401.483 Deferred day 1 gain Note 44
Biaya restrukturisasi obligasi Catatan 22 88.547.606.103
78.312.097.825 Restructuring charges Note 22
Nokia Solutions and Nokia Soluti ons and
Networks OY Catatan 44 40.169.823.816
- Networks OY Note 44
PT Nokia Solutions A nd Networks PT Nokia Solutions And Networks
Indonesia Catatan 44 5.798.144.819
- Indonesi a Note 44
Liabilitas tidak lancar lainnya 649.208.713.347
578.312.097.825 Other non-current liabilities
25. Nilai Wajar Aset dan Liabilitas Keuangan 25. Fair Value of Financial Assets and Financial
Liabilities
Nilai wajar adalah nilai dimana suatu instrumen keuangan dapat dipertukarkan antara pihak yang
memahami dan berkeinginan untuk melakukan transaksi wajar, dan bukan merupakan nilai
penjualan akibat kesulitan keuangan atau likuidasi yang dipaksakan. Nilai wajar diperoleh
dari kuotasi harga atau model arus kas diskonto. Fair value is defined as the amount at which the
financial instruments could be exchanged in a current transaction between knowledgeable,
willing parties in an arm’s length transaction, other than in a forced sale or liquidation. Fair
values are obtained from quoted prices and discounted cash flows model, as appropriate.
Berikut adalah nilai tercatat dan estimasi nilai wajar atas aset dan liabilitas keuangan Grup
pada tanggal 30 Juni 2015 dan 31 Desember 2014:
The following table sets forth the carrying amounts and estimated fair values of Group’s
financial assets
and liabilities
as of
June 30, 2015 and December 31, 2014:
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30
Juni 2015
Tidak Diaudit
dan 31 Desember 2014 dan 2013 Disajikan Kembali dan
untuk
Periode Enam
Bulan yang
Berakhir 30 Juni 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 June 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended
June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 88 -
30 Juni June 30, 2015 Nilai Tercatat
Estimasi Nilai Carrying
WajarEstimated A mount
Fair Values
Aset Keuangan Lancar Current Financial Assets
Kas dan setara kas 624.042.503.181
624.042.503.181 Cash and cash equivalents
Piutang usaha 133.533.584.555
133.533.584.555 Trade accounts receivable
Piutang lain-lain 201.682.011.507
201.682.011.507 Other accounts receivable
Aset Keuangan Tidak Lancar Non-current Financial Asset
Uang muka jangka panjang 1.868.312.116.371
1.868.312.116.371 Long-term advance
Jumlah Aset Keuangan 2.827.570.215.614
2.827.570.215.614 Total Financial Assets
Liabilitas Keuangan Lancar Current Financial Liabilities
Utang usaha 262.173.552.458
262.173.552.458 Trade accounts payable
Utang lain-lain 637.460.747.335
637.460.747.335 Other accounts payable
Beban akrual 1.761.265.516.414
1.761.265.516.414 Accrued expenses
Liabilitas Keuangan Tidak Lancar Non-current Financial Liabilities
Liabilitas sewa pembiayaan 1.337.071.994.787
1.335.448.338.162 Lease liabilities
Utang pinjaman 4.839.370.138.447
4.839.370.138.447 Loans payable
Utang obligasi 1.307.835.443.631
1.858.347.454.774 Bonds payable
Liabilitas derivatif 685.361.105.769
685.361.105.769 Derivative liability
Liabilitas tidak lancar lainnya 649.208.713.347
649.208.713.347 Other non-current liabilities
Jumlah Liabilitas Keuangan 11.479.747.212.188
12.028.635.566.706 Total Financial Liabilities
31 Desember December 31, 2014 Nilai Tercatat
Estimasi Nilai Carrying
WajarEstimated A mount
Fair Values
Aset Keuangan Lancar Current Financial Assets
Kas dan setara kas 721.857.401.448
721.857.401.448 Cash and cash equivalents
Piutang usaha 208.091.942.886
208.091.942.886 Trade accounts receivable
Piutang lain-lain 36.994.792.899
36.994.792.899 Other accounts receivable
Aset Keuangan Tidak Lancar Non-current Financial Asset
Uang muka jangka panjang 620.276.750.369
620.276.750.369 Long-term advance
Jumlah Aset Keuangan 1.587.220.887.602
1.587.220.887.602 Total Financial Assets
Liabilitas Keuangan Lancar Current Financial Liabilities
Pinjaman jangka pendek 2.101.116.000.000
2.101.116.000.000 Short-term loan
Utang usaha 397.476.518.096
397.476.518.096 Trade accounts payable
Utang lain-lain 452.253.081.645
452.253.081.645 Other accounts payable
Beban akrual 2.108.888.374.402
2.108.888.374.402 Accrued expenses
Liabilitas Keuangan Tidak Lancar Non-current Financial Liabilities
Liabilitas sewa pembiayaan 1.396.463.202.209
1.401.138.123.039 Lease liabilities
Utang pinjaman 4.431.372.798.265
4.431.372.798.265 Loans payable
Utang obligasi 1.227.372.063.135
1.684.565.652.250 Bonds payable
Liabilitas derivatif 687.811.806.916
687.811.806.916 Derivative liability
Liabilitas tidak lancar lainnya 578.312.097.825
578.312.097.825 Other non-current liabilities
Jumlah Liabilitas Keuangan 13.381.065.942.493
13.842.934.452.438 Total Financial Liabilities