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