These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E61 Exhibit E61
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated
29. SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI
Lanjutan
29. BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
Nama pihak berelasi Name of related parties
Sifat relasi Nature of relationships
Transaksi Transaction
PT Prime Asia Capital Perusahaan afiliasi
Affiliated company Pembelian saham
Shares purchase Abdul Satar
Pemegang saham dan pengurus entitas anak A shareholder and subsidiary’s Director
Pembelian saham Shares purchase
Sakti Wahyu Trenggono Pemegang saham dan pengurus entitas anak
A shareholder and subsidiary’s Commissioner Pembelian saham
Shares purchase
30. SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
30. DIFFERENCES ARISING FROM RESTRUCTURING TRANSACTIONS OF
ENTITIES UNDER COMMON CONTROL
Pada tanggal 7 Januari 2009, PT Tower Bersama TB, entitas anak, melakukan pembelian saham PT Prima
Media Selaras sebanyak 15.000 saham dari PT Prime Asia Capital, pihak hubungan berelasi. Selisih antara nilai
perolehan dan nilai wajar aset bersih yang diperoleh sebesar Rp 2.008 disajikan sebagai “Selisih Nilai
Transaksi Restrukturisasi Entitas Sepengendali” sebagai bagian dari ekuitas Catatan 2o.
On 7 January 2009, PT Tower Bersama TB, a subsidiary, acquired 15,000 shares of PT Prima Media
Selaras from PT Prime Asia Capital, a related party. The difference between the cost and the fair value of
net assets acquired amounting to Rp 2,008 is presented as Differences Arising From Restructuring Transactions
of Entities Under Common Control as part of equity Note 2o.
31. KENAIKAN REVALUASI ATAS PROPERTI INVESTASI 31. REVALUATION SURPLUS ON INVESTMENT PROPERTIES
Entitas anak menetapkan nilai wajar properti
investasinya pada tanggal 31 Desember 2012, 2011 dan 2010 berdasarkan perhitungan yang dilakukan oleh
penilai independen KJPP Martokoesoemo Prasetyo Rekan, di mana hasilnya adalah terdapat kenaikan nilai
wajar atas properti investasi tersebut sebesar Rp 258.542 31 Desember 2011: Rp 99.889; 31 Desember 2010:
Rp 209.569. The subsidiaries have determined the fair value of
investment properties as at 31 December 2012, 2011 and 2010 based on calculations from an independent
appraiser, KJPP Martokoesoemo Prasetyo Partners, resulting in an increase in the fair value of investment
properties amounted to Rp 258,542 31 December 2011: Rp 99,889; 31 December 2010: Rp 209,569.
32. TAGIHAN DERIVATIF DAN CADANGAN LINDUNG NILAI ARUS KAS
32. DERIVATIVES RECEIVABLES AND CASH FLOW HEDGING RESERVES
Entitas anak melakukan kontrak lindung nilai dalam rangka mengantisipasi risiko fluktuasi tingkat bunga dan
nilai tukar mata uang asing atas pinjaman bank dalam mata uang asing. Nilai wajar tagihan derivatif pada
tanggal 31 Desember 2012, 2011 dan 2010 adalah Rp 152.225, Rp 83.173 dan Rp 23.719.
The subsidiaries entered into hedging contracts in order to mitigate the fluctuations in interest rates and
exchange rates from bank loans in foreign currency. Fair value of derivatives receivable as of 31 December 2012
2011 and 2010 amounting to Rp 152,225, Rp 83,173 and Rp 23,719, respectively.
154
2012 Annual Report PT Tower Bersama Infrastructure Tbk
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E62 Exhibit E62
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated
32. TAGIHAN DERIVATIF DAN CADANGAN LINDUNG NILAI ARUS KAS Lanjutan
32. DERIVATIVES RECEIVABLES AND CASH FLOW HEDGING RESERVES Continued
Instrumen derivatif ini telah memenuhi kriteria akuntansi lindung nilai berdasarkan PSAK 55 revisi 2011. Oleh
karena itu, nilai wajar bersih dari tagihan derivatif pada tanggal 31 Desember 2012, 2011 dan 2010 sesudah
memperhitungkan perubahan kurs utang bank yang dilindung nilai sebesar Rp 110.042, Rp 16.138 dan
Rp 13.030, diakui sebagai bagian efektif atas laba instrumen lindung nilai pada entitas anak dan dicatat
pada akun ”Cadangan Lindung Nilai Arus Kas” dan ”Selisih Transaksi Perubahan Ekuitas Entitas Anak” pada
Ekuitas Perusahaan masing-masing sebesar Rp 91.261, Rp 14.558 dan Rp 12.505.
These derivative instruments qualified the criteria of hedge accounting based on SFAS No. 55 revised 2011.
Therefore, the net fair value of derivative receivable as at 31 December 2012, 2011 and 2010 after considering
the foreign exchange translation of related hedged loans of Rp 110,042, Rp 16,138 and Rp 13,030, is
recognized as effective portion of gains losses on hedging instruments at the subsidiaries level and
presented as ”Cash Flow Hedging Reserves” and ”Difference Arising from Changes in Subsidiaries’
Equity” in the Company shareholders’ equity section of Rp 91,261, Rp 14,558 and Rp 12,505.
Rincian dari masing-masing komponen tersebut diatas adalah sebagai berikut:
Details of each component above are as follows:
31 Desember 2012 31 December 2012 Cadangan
Cadangan lindung nilai
lindung nilai arus kas dicatat
Entitas anakSubsidiaries arus kas
entitas anak Cash flow hedging
reserves on subsidiaries’
Persentase kepemilikan
Percentage of ownership
Perusahaan Cash flow hedging
reserves recorded by the
Company
PT Metric Solusi Integrasi 41.945
100,00 41.945
PT United Towerindo 1.105
100,00 1.105
PT Tower Bersama 21.600
98,00 21.168
PT Tower One 5.547
99,90 5.542
JumlahTotal 70.197
69.760
31 Desember 2011 31 December 2011 Cadangan
Cadangan lindung nilai
lindung nilai arus kas dicatat
Entitas anakSubsidiaries arus kas
entitas anak Cash flow hedging
reserves on subsidiaries’
Persentase kepemilikan
Percentage of ownership
Perusahaan Cash flow hedging
reserves recorded by the
Company
PT Metric Solusi Integrasi 3.348
100,00 3.348
PT United Towerindo 203
100,00 203
PT Tower Bersama 5.133
98,00 5.030
PT Tower One 2.849
99,90 2.846
JumlahTotal 11.127
11.021
155
Laporan Tahunan 2012 PT Tower Bersama Infrastructure Tbk