Acquisition Financial Report | Smartfren
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Enam Bulan yang Berakhir
30 Juni 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
June 30, 2013 Unaudited and December 31, 2012 Audited and
For the Six-Month Periods Ended June 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 56 - Tabel berikut ini menyajikan jumlah imbalan dan
jumlah aset dan liabilitas diperoleh yang diakui pada tanggal akuisisi:
The following table summarizes the total consideration transferred and the fair value of
assets acquired and liabilities assumed at the acquisition date:
Kas 6.009.132.700
Cash Saham diterbitkan
3.769.362.809.300 Shares Issued
Jumlah imbalan yang dialihkan 3.775.371.942.000
Total consideration transferred
Nilai wajar aset dan liabilitas teridentifikasi yang diperoleh:
The fair value of identifiable assets acquired and liabilities assumed follows:
ASET ASSETS
Kas dan setara kas 58.105.949.981
Cash and cash equivalents Piutang usaha
64.800.905.017 Trade account receivable
Piutang lain-lain 5.775.051.243
Other accounts receivable Persediaan
134.381.926.025 Inventories
Pajak dibayar dimuka 225.228.363.434
Prepaid taxes Biaya dibayar dimuka
50.354.612.322 Prepaid expenses
Aset tetap 4.665.069.072.360
Property and equipment Aset tidak berwujud
744.465.277.575 Intangible assets
Aset lain-lain 918.031.152.411
Other assets
Jumlah aset 6.866.212.310.368
Total assets LIABILITAS
LIABILITIES
Utang usaha 214.341.497.705
Trade accounts payable Utang lain-lain
166.943.519.570 Other accounts payable
Utang pajak 4.184.213.141
Taxes payable Biaya masih harus dibayar
246.454.295.215 Accrued expenses
Pendapatan diterima dimuka 51.386.774.653
Unearned revenues Uang jaminan pelanggan
26.101.381.709 Deposits from customers
Fasilitias pinjaman 2.954.179.778.235
Loan facilities Kewajiban imbalan pasca kerja
26.513.347.550 Post-employment benefits obligation
Jumlah liabilitas 3.690.104.807.778
Total liabilities Jumlah nilai wajar aset bersih
Fair value of identifiable yang teridentifikasi
3.176.107.502.590 net assets
Non-controlling interest share in fair value Nilai wajar kepentingan non-pengendali
1.778.198.341 of identifiable net assets
Kewajiban pajak tangguhan atas akuisisi 145.262.036.061
Deferred tax liabilities arising on acquisition Goodwill atas akuisisi
746.304.673.812 Goodwill arising on acquisition
Harga imbalan yang dialihkan 3.775.371.942.000
Total consideration transferred
Perusahaan menerbitkan 75.684.753.658 saham Seri B sebagai bagian dari pembayaran atas
99,944 kepemilikan di Smartel. Nilai wajar saham berupa harga pasar saham Perusahaan
pada tanggal akuisisi. Nilai wajar imbalan yang diberikan sebesar Rp 3.769.362.809.300.
The Company issued 75,684,753,658 Series B shares as part of the consideration for the
99.944 interest in Smartel. The fair value of the shares was based on the published price of the
shares of the Company at the acquisition date. Accordingly, the fair value of shares issued
amounted to Rp 3,769,362,809,300.
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Enam Bulan yang Berakhir
30 Juni 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
June 30, 2013 Unaudited and December 31, 2012 Audited and
For the Six-Month Periods Ended June 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 57 - Goodwill
sebesar Rp
746.304.673.812 merupakan potensi pendapatan minimum atas
sinergi operasi yang bisa didapatkan dari Smartel. Tidak ada pengaruh goodwill yang
dapat menjadi pengurang penghasilan kena pajak.
The goodwill of Rp 746,304,673,812, reflecting expected potential minimum amount of revenue
upon operation synergies, was obtained from Smartel. None of the goodwill recognized is
expected to be deductible for income tax purposes.
Perusahaan memilih
untuk mengukur
kepentingan non-pengendali pada saat akuisisi sebesar bagian proporsi kepentingan non-
pengendali atas aset bersih teridentifikasi dari perusahaan yang diakuisisi
The Company has elected to measure the non- controlling interest in the acquiree at non-
controlling interests’ proportionate share in the fair value of the acquiree’s identifiable net assets.
Analisa arus kas pada saat akuisisi: Analysis of cash flows on acquisition:
Saldo kas anak perusahaan yang diakuisisi 58.105.949.981
Cash balance of acquired subsidiary Kas dibayar
6.009.132.700 Cash paid
Biaya akuisisi 392.500.000
Acquisition - related costs Biaya penerbitan saham
4.508.851.644 Shares issuance costs
Arus kas bersih atas akuisisi anak perusahaan 47.195.465.637
Net cash flows from acquisition of a subsidiary
Grup mencatat kombinasi bisnis sesuai dengan peraturan Bapepam-LK dalam pelaksanaan
transaksi kombinasi bisnis. The Group accounted the business combination
in compliance with the regulation of Bapepam-LK on implementing the business combination
transactions.
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Enam Bulan yang Berakhir
30 Juni 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
June 30, 2013 Unaudited and December 31, 2012 Audited and
For the Six-Month Periods Ended June 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 58 -