OTHER ASSETS Daftar Laporan Audit
9. ASET TAKBERWUJUD
9. INTANGIBLE ASSETS
31122014 Akuisisi AXIS Penambahan Acquisition 01012014 Additions of AXIS 31122014 Harga perolehan Cost 3G upfront fee 1,216,849 - - 1,216,849 3G upfront fee Spektrum - - 5,712,343 5,712,343 Spectrum Merk - - 164,310 164,310 Brand Pelanggan - - 127,659 127,659 Customers 1,216,849 - 6,004,312 7,221,161 31122014 Penambahan 01012014 Additions 31122014 Akumulasi amortisasi Accumulated amortisation 3G upfront fee 442,223 542,795 985,018 3G upfront fee Merk - 64,266 64,266 Brand Pelanggan - 12,483 12,483 Customers 442,223 619,544 1,061,767 Nilai buku bersih 774,626 6,159,394 Net book value 31122013 Penambahan 01012013 Additions 31122013 Harga perolehan Cost 3G upfront fee 703,627 513,222 1,216,849 3G upfront fee Akumulasi amortisasi Accumulated amortisation 3G upfront fee 327,114 115,109 442,223 3G upfront fee Nilai buku bersih 376,513 774,626 Net book value Perseroan telah mendapatkan ijin penyelenggaraan 3G dengan alokasi spektrum sebesar 3x5 MHz di tahun 2006, 2010 dan 2013. Sehubungan dengan alokasi spektrum tersebut, Perseroan diwajibkan membayar upfront fee masing-masing sebesar Rp 376.000, Rp 327.627 dan Rp 513.222. Pembayaran diakui sebagai aset takberwujud – 3G upfront fee. Selain itu, Perseroan juga membayar Biaya Ijin Penggunaan Pita Spektrum Frekuensi Radio IPSFR tahunan dan dicatat sebagai beban frekuensi tahunan dibayar dimuka lihat Catatan 6. The Company obtained 3G licenses to operates its network at the allocated spectrums of 3x5 MHz each in 2006, 2010 and 2013. Of the allocated spectrums, the Company paid upfront fees of Rp 376,000, Rp 327,627 and Rp 513,222, respectively. The amounts paid are recognised as intangible assets – 3G upfront fee. In addition to the upfront fees, the Company also paid the annual Spectrum Frequency Band usage fee and recorded as prepaid annual frequency fee see Note 6. Pada tanggal 28 November 2013, Perseroan telah mendapatkan Surat Keputusan Menteri Komunikasi dan Informatika No. 1147M.KOMINFOUM.01.01112013 yang menyatakan persetujuan permohonan rencana akuisisi atas AXIS yang dilanjutkan dengan penggabungan usaha Perseroan dan AXIS dengan persyaratan bahwa Perseroan dan AXIS akan mengembalikan masing-masing satu blok frekuensi 3G kepada Pemerintah Indonesia. On 28 November 2013, the Company received Regulation No. 1147M.KOMINFOUM.01.0111 2013 of the Minister of Communication and Information to approve acquisition proposal on AXIS followed by merger of the Company and AXIS with the condition that the Company and AXIS shall return one block each of their 3G frequency, respectively to the Government of Indonesia. PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 46 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2014 DAN 2013 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED 31 DECEMBER 2014 AND 2013 Expressed in millions of Rupiah, unless otherwise stated9. ASET TAKBERWUJUD lanjutan
9. INTANGIBLE ASSETS continued
Sehubungan dengan penggabungan usaha dengan AXIS yang efektif pada tanggal 8 April 2014 lihat Catatan 2, Perseroan diharuskan untuk mengembalikan satu blok frekuensi 3G miliknya kepada Pemerintah Indonesia seperti yang diwajibkan oleh Kementerian Komunikasi dan Informatika sebagai syarat persetujuan penggabungan usaha tersebut. In relation to the merger transaction to AXIS which effective on 8 April 2014 see Note 2, the Company is required to return one block of its 3G frequency to the Government of Indonesia as required by Ministry of Communication and Information as its condition in approving the merger. Berdasarkan Surat Keputusan Menteri Komunikasi dan Informatika No. 591 tahun 2014 tanggal 3 Juni 2014, Menteri Komunikasi dan Informatika menyatakan pengalihan frekuensi 2G GSM 900 DCS 1800 yang dimiliki oleh AXIS kepada Perseroan dan pengembalian blok 8 kepada Pemerintah. Selanjutnya, Perseroan diwajibkan untuk mengatur ulang blok 11 yang diakuisisi dari AXIS ke blok frekuensi yang sebelumnya merupakan blok 8. Perseroan diharuskan mengembalikan blok 8 tersebut selambat-lambatnya 4 empat bulan sejak tanggal penerbitan surat keputusan tersebut. Lebih lanjut, Surat Keputusan Menteri Komunikasi dan Informatika No. 592 tahun 2014 pada tanggal 3 Juni 2014, menetapkan alokasi spektrum pada lokasi blok 8, 9 dan 10 untuk Perseroan. Based on the decision letter from Minister Communication and Information No. 591 tahun 2014 dated 3 June 2014, Minister Communication and Information confirming the transfer of 2G frequency GSM 900 DCS 1800 owned by AXIS to the Company and the returning of block 8 to the Government. Consequently, the Company should re-tune block 11 that was acquired from AXIS to ex- block 8 frequency. The Company shall return the block 8 at the latest 4 four months from the date of the decision letter. Furthermore, the decision letter from Minister Communication and Information No. 592 tahun 2014 dated 3 June 2014 confirmed the allocated spectrum to the Company which were at blocks 8, 9 and 10 locations.10. INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS
10. INVESTMENT IN
JOINTLY CONTROLLED ENTITY 31122014 kepemilikan efektif Investasi pada akhir tahun Investee of effective ownership Investment at end of the year PT XL Planet ”XLJV” sebelumnya bernama previously known as ”PT XL Planet Digital” 50 103,993 31122013 kepemilikan efektif Investasi pada akhir tahun Investee of effective ownership Investment at end of the year PT XL Planet ”XLJV” sebelumnya bernama previously known as ”PT XL Planet Digital” 50 205,685 Pengendalian bersama entitas yang dimiliki oleh Perseroan baru memulai kegiatan operasi pada bulan Maret 2014. Jointly controlled entity of the Company exclusively commenced its commercial operation in March 2014.Parts
» Pendirian dan informasi umum
» Establishment and general information
» Penawaran umum efek GENERAL continued
» The Company’s public offerings
» Ijin investasi GENERAL continued
» Investment license GENERAL continued
» Ijin investasi lanjutan GENERAL continued
» Investment license continued GENERAL continued
» Ijin penyelenggaraan GENERAL continued
» Operating license GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Ijin penyelenggaraan lanjutan GENERAL continued
» Operating licenses continued GENERAL continued
» UMUM lanjutan Daftar Laporan Audit
» Dewan Komisaris, Dewan Direksi, Komite Board
» Dewan Komisaris, Dewan Direksi, Komite
» Entitas anak GENERAL continued
» PENGGABUNGAN USAHA DENGAN PT AXIS
» Basis for preparation of the consolidated
» Prinsip-prinsip konsolidasian IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Principles of consolidation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pengendalian bersama entitas IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Jointly controlled entity IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak-pihak berelasi
» Related party transactions IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset takberwujud IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Intangible assets IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Loans IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya emisi saham Share issuance costs
» Foreign currency translation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Perpajakan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Taxation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset dan liabilitas keuangan Financial assets and liabilities
» Dividen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividends IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Saham treasuri Treasury shares
» CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA - PIHAK KETIGA
» TRADE RECEIVABLES - THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan
» BEBAN DIBAYAR DIMUKA Daftar Laporan Audit
» PREPAYMENTS Daftar Laporan Audit
» ASET LAIN-LAIN Daftar Laporan Audit
» OTHER ASSETS Daftar Laporan Audit
» ASET TETAP Daftar Laporan Audit
» FIXED ASSETS Daftar Laporan Audit
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAKBERWUJUD Daftar Laporan Audit
» INTANGIBLE ASSETS Daftar Laporan Audit
» ASET TAKBERWUJUD lanjutan Daftar Laporan Audit
» INTANGIBLE ASSETS continued Daftar Laporan Audit
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS
» INVESTMENT IN Daftar Laporan Audit
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan
» HUTANG USAHA DAN HUTANG LAIN-LAIN TRADE AND OTHER PAYABLES
» HUTANG USAHA Daftar Laporan Audit
» TRADE AND OTHER PAYABLES continued
» BEBAN YANG MASIH HARUS DIBAYAR - PIHAK
» PENDAPATAN TANGGUHAN DEFERRED REVENUE
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS SEWA LEASE LIABILITIES
» PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG
» PROVISIONS AND Daftar Laporan Audit
» PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
» Imbalan pascakerja PROVISIONS AND
» Post-employment benefits PROVISIONS AND
» Penghentian sewa PROVISIONS AND
» Lease termination PROVISIONS AND
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» DIVIDEN DIVIDENDS Daftar Laporan Audit
» SALDO LABA Daftar Laporan Audit
» APPROPRIATED RETAINED EARNINGS Daftar Laporan Audit
» LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» PENDAPATAN REVENUE Daftar Laporan Audit
» BEBAN INFRASTRUKTUR, PENJUALAN DAN PEMASARAN DAN UMUM DAN ADMINISTRASI
» Beban infrastruktur INFRASTRUCTURE, SALES AND MARKETING AND
» Infrastructure expenses INFRASTRUCTURE, SALES AND MARKETING AND
» Beban penjualan dan pemasaran
» Sales and marketing expenses
» General and administrative expenses
» BEBAN INTERKONEKSI Daftar Laporan Audit
» BEBAN GAJI Daftar Laporan Audit
» BIAYA KEUANGAN FINANCE COSTS
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Pajak dibayar dimuka lanjutan
» Prepaid taxes continued PERPAJAKAN lanjutan TAXATION continued
» Hutang pajak PERPAJAKAN lanjutan TAXATION continued
» Taxes payable PERPAJAKAN lanjutan TAXATION continued
» Manfaat beban pajak penghasilan
» Beban pajak penghasilan lanjutan
» Income tax expenses continued
» Liabilitas pajak tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax liabilities PERPAJAKAN lanjutan TAXATION continued
» Liabilitas pajak tangguhan lanjutan
» Deferred tax liabilities continued Surat ketetapan pajak Tax assessments
» Surat ketetapan pajak lanjutan Tax assessments continued
» Surat ketetapan pajak lanjutan
» Tax assessments continued PERPAJAKAN lanjutan TAXATION continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued INFORMASI MENGENAI
» Nature of transactions and relationships
» INFORMASI MENGENAI Daftar Laporan Audit
» Piutang lain-lain RELATED PARTY INFORMATION continued b.
» Other receivables RELATED PARTY INFORMATION continued b.
» Hutang usaha dan hutang lain-lain
» Beban yang masih harus dibayar
» Accrued expense RELATED PARTY INFORMATION continued b.
» Beban interkoneksi dan beban langsung
» Beban bunga RELATED PARTY INFORMATION continued f.
» Interest expense RELATED PARTY INFORMATION continued f.
» Pinjaman pemegang saham RELATED PARTY INFORMATION continued i.
» Shareholder loan RELATED PARTY INFORMATION continued i.
» Belanja modal PERIKATAN COMMITMENTS
» Capital expenditures PERIKATAN COMMITMENTS
» Perikatan sewa operasi PERIKATAN COMMITMENTS
» Operating lease commitments PERIKATAN COMMITMENTS
» Perikatan biaya tahunan 3G lanjutan
» 3G annual fees commitments continued
» Investasi kontribusi modal saham
» Investment in capital contribution
» KONTINJENSI CONTINGENCY Daftar Laporan Audit
» KONTINJENSI lanjutan CONTINGENCY continued
» Tarif telepon selular TARIF JASA TELEKOMUNIKASI TELECOMMUNICATIONS SERVICES TARIFFS
» Mobile cellular telephone tariff
» Tarif telepon selular lanjutan
» Mobile cellular telephone tariff continued
» Tarif interkoneksi TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Interconnection tariff TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif interkoneksi lanjutan TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif interkoneksi ITKP TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» VoIP interconnection tariff TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif sewa jaringan TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Leased line tariff TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif jasa lainnya TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Other services TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» PERJANJIAN PENTING Daftar Laporan Audit
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS Daftar Laporan Audit
» INFORMASI SEGMEN SEGMENT INFORMATION MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Setara kas MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Piutang sewa pembiayaan MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Lease receivables MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan
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