Aset Tetap Property and Equipment
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali
Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2013 Unaudited and December 31, 2012 Audited and
For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 67 -
Perubahan selama 2012 Changes during 2012
1 Januari 2012 Penambahan
Pengurangan Reklasifikasi
31 Desember 2012 January 1, 2012
Additions Deductions
Reclassifications December 31, 2012
Biaya perolehan: At cost:
Pemilikan langsung Direct acquisitions
Tanah 83.356.198.756
255.500.000 110.650.000
- 83.501.048.756
Land Infrastruktur telekomunikasi
6.313.729.045.729 4.203.075.323
20.988.262.085 1.167.240.677.034
7.464.184.536.001 Telecommunication infrastructure
Bangunan dan prasarana 293.490.149.238
11.558.905.467 2.983.708.102
- 302.065.346.603
Building and improvements Kendaraan
44.692.602.445 5.229.206.793
1.049.084.091 -
48.872.725.147 Vehicles
Peralatan kantor 126.932.930.416
4.457.054.088 4.521.010.872
27.541.643.202 99.327.330.430
Office equipment Peralatan penunjang lainnya
550.978.141.604 8.811.505.669
2.091.571.162 469.316.742.884
88.381.333.227 Other supporting equipment
Aset dalam konstruksi: Construction in progress:
Infrastruktur telekomunikasi 3.318.482.558.332
735.764.229.882 -
669.523.198.846 3.384.723.589.368
Telecommunication infrastructure Bangunan dan prasarana
290.000.000 11.472.621.741
- -
11.762.621.741 Building and improvements
Peralatan kantor 1.134.900.000
321.455.318 -
1.134.900.000 321.455.318
Office equipment Peralatan penunjang lainnya
859.092.102 4.605.425.790
- 275.807.898
5.740.325.790 Other supporting equipment
Aset sewa pembiayaan Leased telecommunication
Infrastruktur telekomunikasi 819.338.461.384
1.043.470.789.045 8.026.720.176
- 1.854.782.530.253
infrastructure Jumlah 11.553.284.080.006
1.830.149.769.116 39.771.006.488
- 13.343.662.842.634
Total Akumulasi penyusutan:
Accumulated depreciation: Pemilikan langsung
Direct acquisitions Infrastruktur telekomunikasi
1.888.756.601.403 627.891.186.231
10.128.426.300 261.854.016.765
2.768.373.378.099 Telecommunication infrastructure
Bangunan dan prasarana 75.530.495.788
15.001.600.880 1.208.351.393
162.436.992 89.161.308.283
Building and improvements Kendaraan 26.492.223.304
5.519.207.069 758.393.982
- 31.253.036.391
Vehicles Peralatan kantor
102.068.610.067 6.463.134.952
4.495.436.118 17.492.284.796
86.544.024.105 Office equipment
Peralatan penunjang lainnya 309.474.786.284
6.861.182.499 2.075.512.709
244.199.294.977 70.061.161.097
Other supporting equipment Aset sewa pembiayaan
Leased telecommunication Infrastruktur telekomunikasi
278.319.285.837 180.360.318.012
1.461.318.937 -
457.218.284.912 infrastructure
Jumlah 2.680.642.002.683 842.096.629.643
20.127.439.439 -
3.502.611.192.887 Total
Jumlah Tercatat 8.872.642.077.323
9.841.051.649.747 Net Book Value
Pengurangan aset tetap termasuk penjualan dan penghapusan aset tetap sebagai berikut:
Deductions include the sale and disposal of certain property and equipment with details as
follow:
30 September 2013 30 September 2012
September 30, 2013 September 30, 2012
Harga perolehan 131.204.412.625
9.279.095.732 Acquisition cost
Akumulasi penyusutan 37.485.826.138
4.264.163.083 Accumulated depreciation
Nilai tercatat 93.718.586.487
5.014.932.649 Net book value of deductions
Harga jual 92.091.620.637
11.017.404.223 Selling price
Keuntungan penjualan dan Gain on sal e of property and
pelepasan aset tetap 1.626.965.850
6.002.471.574 equipment
Klaim asuransi -
88.350.000 Insurance claim
Keuntungan penghentian aset Gain on termination of lease
sewa pembiayaan -
7.145.413.615 assets
Nilai buku aset tetap yang Net book value of property and
dihapuskan 7.069.756
5.035.874.502 equipment written off
Keuntungan kerugian penjualan dan Gain loss on sale and disposal
pelepasan aset tetap - bersih 1.634.035.606
8.200.360.687 of property and equipment
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali
Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2013 Unaudited and December 31, 2012 Audited and
For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 68 - Beban penyusutan adalah sebesar
Rp 878.622.010.289 dan Rp 620.275.940.439 masing-masing untuk periode sembilan bulan
yang berakhir 30 September 2013 dan 2012 Catatan 31.
Depreciation expense amounted to Rp 878,622,010,289 and Rp 620,275,940,439
for the nine-month period ended September 30, 2013 and 2012, respectively Note 31.
Biaya pinjaman dan biaya-biaya yang diperlukan untuk membawa aset ke kondisi kerjanya
dikapitalisasi sebagai bagian dari aset dalam penyelesaian untuk periode sembilan bulan yang
berakhir 30 September 2013 dan 2012 masing- masing sebesar Rp 842.232.395.275 dan
Rp 514.223.558.817.
Borrowing costs and other expenses that are necessary to bring an asset to its
working condition capitalized to construction in progress for the nine-month period ended
September 30, 2013 and 2012 amounted to Rp 842,232,395,275 and Rp 514,223,558,817,
respectively.
Aset dalam penyelesaian merupakan pengembangan infrastruktur telekomunikasi
dan peralatan penunjang lainnya dalam rangka ekspansi Perusahaan Serta konstruksi
jaringan CDMA di Pulau Jawa, Bali, Sumatera, Kalimantan dan Sulawesi. Pada tanggal
30 September 2013, persentase penyelesaian berkisar 48 dan 93 dan diharapkan akan
selesai pada Desember 2014. Construction in progress represents the
development of telecommunication infrastructure and other supporting equipment under installation
for business expansion of the Company and the construction of CDMA network in Java, Bali,
Sumatera, Kalimantan and Sulawesi Islands. As of September 30, 2013, the constructions in
progress are 48 and 93 completed and expected to be completed in December 2014.
Grup memiliki beberapa bidang tanah yang terletak di Jabodetabek, Jawa Barat, Jawa
Tengah, Jawa Timur, Sumatera bagian utara, Sumatera bagian Selatan, Sulawesi, Kalimantan
dengan Hak Guna Bangunan HGB atas nama Grup dengan jangka waktu antara 15 sampai
dengan 30 tahun dan akan jatuh tempo antara tahun 2014 sampai dengan 2037. Manajemen
berpendapat tidak terdapat masalah dengan sertifikasi dan perpanjangan hak atas tanah
karena seluruh tanah diperoleh secara sah dan didukung dengan bukti pemilikan yang memadai.
The Group owns several parcels of land located in Jabodetabek, West Java, Central Java, East
Java, North Sumatera, South Sumatera, Sulawesi, Kalimantan with Building Use Right
Hak Guna Bangunan or HGB under the name of the Group with term of 15 to 30 years and will
be expired between 2014 to 2037. Management believes that there will be no difficulty in the
extension and legal processing of the landrights since these were acquired legally and supported
by sufficient evidence of ownership.
Pada tanggal 30 September 2013, seluruh aset tetap, kecuali tanah, telah diasuransikan kepada
PT Asuransi Sinar Mas, pihak berelasi, PT Tugu Pratama Indonesia, PT MSIG Indonesia, PT
Asuransi Central Asia, PT Indrapura, PT Wahana Tata, PT Eksport Indonesia dan Lippo General
Insurance, pihak ketiga, terhadap risiko kebakaran, pencurian dan risiko lainnya dengan
jumlah pertanggungan masing-masing sebesar Rp 3.349.125.913.824 dan US 165.000. Pada
tanggal 31 Desember 2012, seluruh aset tetap, kecuali tanah, telah diasuransikan kepada PT
Asuransi Sinar Mas, pihak berelasi dan PT Tugu Pratama Indonesia, PT Asuransi Central Asia, PT
Asuransi MSIG Indonesia, PT Asuransi Wahana Tata, PT Asuransi Ekspor Indonesia, PT
Asuransi Adira Dinamika, PT Asuransi Jaya Proteksi, PT Asuransi Indrapura dan PT Asuransi
Mitsui Sumitomo Indonesia, pihak ketiga, As of September 30, 2013, property and
equipment, excluding land, were insured with PT Asuransi Sinar Mas, related party, PT Tugu
Pratama Indonesia, PT MSIG Indonesia, PT Asuransi Central Asia, PT Indrapura, PT Wahana
Tata, PT Eksport Indonesia and Lippo General Insurance, third parties, against fire, theft and
other possible risks with total coverage of Rp 3,349,125,913,824 and US 165,000. As of
December 31, 2012, property and equipment, excluding land, were insured with PT Asuransi
Sinar Mas, related party, and PT Tugu Pratama Indonesia, PT Asuransi Central Asia, PT
Asuransi MSIG Indonesia, PT Asuransi Wahana Tata, PT Asuransi Ekspor Indonesia, PT
Asuransi Adira Dinamika, PT Asuransi Jaya Proteksi, PT Asuransi Indrapura, and PT
Asuransi Mitsui Sumitomo Indonesia, third parties, against fire, theft and other possible risks
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali
Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2013 Unaudited and December 31, 2012 Audited and
For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 69 - terhadap risiko kebakaran, pencurian dan risiko
lainnya dengan jumlah pertanggungan masing- masing sebesar Rp 1.573.916.175.906 dan
US 79.883.038. Grup juga mengasuransikan menara pemancar kepada PT Asuransi Sinar
Mas, pihak berelasi, terhadap risiko kerugian publik dengan jumlah pertanggungan sebesar
US 3.000.000 pada tanggal 30 September 2013 dan 31 Desember 2012.
with total coverage of Rp 1,573,916,175,906 and US 79,883,038. The Group also insured its
tower assets against public liability risk with PT Asuransi Sinar Mas, related party, for a total
coverage of US 3,000,000 as of September 30, 2013 and December 31, 2012.
Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi
kemungkinan kerugian atas aset yang dipertanggungkan.
Management believes that the insurance coverages are adequate to cover possible losses
on the assets insured.
Pada tanggal 30 September 2013 dan 31 Desember 2012, infrastruktur telekomunikasi
masing-masing sebesar Rp 5.340.680.343.678 dan Rp 5.160.295.676.383 dijadikan jaminan atas
obligasi I Catatan 23 dan pinjaman dari CDB Catatan 22.
As of September 30, 2013 and December 31, 2012, the Company’s telecommunication
infrastructures amounting to Rp Rp 5,340,680,343,678 and Rp 5,160,295,676,383,
respectively, were used as collateral for the Company’s Bond I Note 23 and loan obtained
from CDB Note 22.
Biaya perolehan atas aset tetap yang telah disusutkan penuh dan masih digunakan adalah
adalah sebesar Rp 349.954.839.106 dan Rp 141.676.285.942 masing-masing pada tanggal 30
September 2013 dan 31 Desember 2012. The acquisition cost of property and equipment
which fully depreciated and still in used amounting to Rp 349,954,839,106 and
Rp 141,676,285,942 as of September 30, 2013 and December 31, 2012, respectively.
Pada tanggal 30 September 2013 dan 31 Desember 2012, manajemen Perusahaan
berpendapat tidak terdapat penurunan nilai atas aset tetap.
As of September 30, 2013 and December 31, 2012, based on the Company’s management,
there is no impairment in values of the aforementioned property and equipment.
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali
Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2013 Unaudited and December 31, 2012 Audited and
For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 70 - 12. Goodwill dan Aset Takberwujud