PT. BHAKTI INVESTAMA Tbk DAN ENTITAS ANAK PT. BHAKTI INVESTAMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 MARET 2012 DAN 31 DESEMBER 2011 DAN PERIODE MARCH 31, 2012 AND DECEMBER 31, 2011 AND
TIGA BULAN YANG BERAKHIR 31 MARET 2012 DAN 2011 THREE MONTHS ENDED MARCH 31, 2012 AND 2011
Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan Figures in tables are stated in millions of Rupiah - Continued
- 36 - liabilitas. Keseluruhan manfaat dari insentif
diakui sebagai pengurangan dari biaya sewa dengan dasar garis lurus kecuali terdapat
dasar sistematis lain yang lebih mencerminkan pola waktu dari manfaat yang
dinikmati pengguna. are recognized as a liability. The aggregate
benefit of incentives is recognized as a reduction of rental expense on a straight-line
basis, except where another systematic basis is more representative of the time pattern in
which economic benefits from the leased asset are consumed.
v. Beban Tangguhan v. Deferred Charges
Biaya perolehan hak pengurusan legal hak atas tanah dan ditangguhkan dan diamortisasi
dengan metode garis lurus sepanjang umur hukum hak atas tanah karena umur hukum
hak atas tanah lebih pendek dari umur ekonominya.
Costs related to the legal processing of landrights, were deferred and are being
amortized using the straight-line method over the legal term of the landright since the legal
term of the right is shorter than its economic life.
Biaya pendidikan pilot ditangguhkan dan diamortisasi dengan metode garis lurus
selama masa ikatan dinas pilot berkisar antara 3 – 5 tahun.
Training costs for pilots are deferred and amortized using the straight-line method
during pilot contract periods ranging from 3 to 5 years.
w. Biaya Perolehan Pelanggan w. Subscriber Acquisition Cost
Biaya insentif sehubungan dengan perolehan pelanggan, ditangguhkan dan diamortisasi
berdasarkan tingkat penurunan pelanggan. Pembelian Kontrak Pelanggan dan Database
Pelanggan dari pihak berelasi dicatat berdasarkan PSAK 38, Akuntansi
Restrukturisasi Entitas Sepengendali dan dicatat sebesar nilai buku Biaya Perolehan
Pelanggan Subscriber Acquisition Cost atau “SAC” tersebut. SAC yang diperoleh
diamortisasi berdasarkan tingkat penurunan pelanggan yang berlaku.
Tingkat penurunan pelanggan akan ditinjau kembali secara periodik agar dapat
merefleksikan tingkat penurunan pelanggan aktual pada satu periode tertentu, dan
kerugian atas penilaian kembali akan dibebankan langsung pada laporan laba rugi
pada periode yang bersangkutan. Incentive expense incurred in relation to the
subscriber acquisition is deferred and amortized based on subscriber’s churn rate.
Acquisition of Subscriber Contracts and Customer Database from a related party is
accounted for under PSAK 38, “Accounting for Restructuring of Entities under Common
Control” and is carried at the book value of such Subscriber Acquisition Cost “SAC”.
Acquired SAC are amortized based on its applicable churn rate.
Churn rate is reviewed periodically to reflect actual churn rate of subscribers for the period
and additional impairment losses are charged to current operations, if appropriate.
Biaya perolehan pelanggan tercatat dalam pos aset lain-lain.
Subscriber acquisition cost was recorded as part of other assets.
x. Provisi
Provisi diakui ketika Perusahaan dan entitas anak memiliki kewajiban kini baik bersifat
hukum maupun konstruktif sebagai akibat peristiwa masa lalu, kemungkinan besar
Perusahaan dan entitas anak diharuskan
x. Provision
Provisions are recognized when the Company and its subsidiaries have a present
obligation legal or constructive as a result of a past event, it is probable that the Company
and its subsidiaries will be required to settle
PT. BHAKTI INVESTAMA Tbk DAN ENTITAS ANAK PT. BHAKTI INVESTAMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 MARET 2012 DAN 31 DESEMBER 2011 DAN PERIODE MARCH 31, 2012 AND DECEMBER 31, 2011 AND
TIGA BULAN YANG BERAKHIR 31 MARET 2012 DAN 2011 THREE MONTHS ENDED MARCH 31, 2012 AND 2011
Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan Figures in tables are stated in millions of Rupiah - Continued
- 37 - menyelesaikan kewajiban dan estimasi andal
mengenai jumlah kewajiban tersebut dapat dibuat.
the obligation, and a reliable estimate can be made of the amount of the obligation.
Jumlah yang diakui sebagai provisi merupakan estimasi terbaik dari pertimbangan
yang diperlukan untuk menyelesaikan kewajiban kini pada akhir periode pelaporan,
dengan mempertimbangkan risiko dan ketidakpastian yang meliputi kewajibannya.
Apabila suatu provisi diukur menggunakan arus kas yang diperkirakan untuk
menyelesaikan kewajiban kini, maka nilai tercatatnya adalah nilai kini dari arus kas.
The amount recognized as a provision is the best estimate of the consideration required to
settle the present obligation at the end of the reporting period, taking into account the risks
and uncertainties surrounding the obligation. Where a provision is measured using the
cash flows estimated to settle the present obligation, its carrying amount is the present
value of those cash flows.
Ketika beberapa atau seluruh manfaat ekonomi untuk penyelesaian provisi yang
diharapkan dapat dipulihkan dari pihak ketiga, piutang diakui sebagai aset apabila terdapat
kepastian bahwa penggantian akan diterima dan jumlah piutang dapat diukur secara
handal. When some or all of the economic benefits
required to settle a provision are expected to be recovered from a third party, a receivable
is recognized as an asset if it is virtually certain that reimbursement will be received
and the amount of the receivable can be measured reliably.
y. Saham Diperoleh Kembali
Jika Perusahaan dan entitas anak
memperoleh instrumen ekuitas Perusahaan yang telah dikeluarkan, instrumen ekuitas
tersebut treasury stock harus dijadikan pengurang dari ekuitas. Keuntungan atau
kerugian yang timbul dari pembelian, penjualan, penerbitan atau pembatalan
instrumen ekuitas tersebut tidak dapat diakui dalam laporan laba rugi. Jumlah yang
dibayarkan atau diterima diakui secara langsung dalam ekuitas.
y. Treasury Stock
If the Company and its subsidiaries reacquires the Company’s own equity
instruments, those instruments treasury stock are deducted from equity. No gain or
loss shall be recognized in the profit or loss on the puchase, sale, issue or cancellation of
the Company’s own stocks. Consideration paid or received shall be recognized directly
in equity.
z. Pengakuan Pendapatan dan Beban z. Revenues and Expenses Recognition
Pendapatan diakui sebagai berikut: Revenues are recognized as follows:
1 Pendapatan dari jasa diakui pada saat jasa diserahkan atau secara signifikan
diberikan dan manfaat jasa tersebut telah dinikmati oleh pelanggan.
1 Revenue from service is recognized when the service is rendered or
significantly provided and the benefits have been received by the customer.
2 Pendapatan iklan diakui pada saat iklan ditayangkan. Penjualan program diakui
pada saat program diserahkan dan hak telah beralih kepada pelanggan.
Pendapatan manajemen artis, penggunaan studio dan jasa layanan
pesan singkat diakui pada saat jasa diberikan kepada pelanggan. Uang muka
diterima atas iklan dan penggunaan studio dicatat sebagai pendapatan
diterima dimuka. Pendapatan dari penjualan koran diakui pada saat koran
dikirim. 2 Revenue from advertisement is
recognized when the advertisement is aired. Sale of program is recognized
when the program is delivered and title has passed to the customer. Revenue
from artists’ management, studio and short-messaging services is recognized
when the services have been rendered. Advance received from advertisement
and studio rental is recorded as unearned revenue. Revenue from sale of
daily newspapers is recognized when daily newspapers are delivered.
3 Pendapatan jasa penyewaan ruang, jasa penyewaan peralatan smartcom dan
3 Revenue from office rental, lease of smartcom and oracle equipment, and
