These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E24 Exhibit E24
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2015
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2015 Expressed in million Rupiah, unless otherwise stated
2. RINGKASAN KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
o. Properti investasi Lanjutan
o. Investment properties Continued
Akumulasi biaya pembangunan menara telekomunikasi dikapitalisasi sebagai “Properti investasi dalam
penyelesaian” dan dicatat pada akun “Properti Investasi” sampai proses pembangunan atau
pengembangan selesai, dan diukur dengan menggunakan metode biaya cost method.
The accumulated costs of the construction of tower buildings are capitalized as “Investment properties in
progress” and recorded into “Investment Properties” account until construction or development is complete,
and measured by using the cost method.
p. Aset sewaan
p. Lease assets
Apabila secara substansial seluruh risiko dan manfaat yang terkait dengan kepemilikan aset sewaan telah
dialihkan kepada Perusahaan dan entitas anak “sewa pembiayaan”, maka aset tersebut diperlakukan seolah-
olah sebagai pembelian biasa. Jumlah awal pengakuan diakui sebagai aset adalah mana yang lebih rendah
antara nilai wajar properti yang disewakan dan nilai kini pembayaran minimum sewa terutang selama masa sewa.
Komitmen sewa disajikan sebagai liabilitas. Pembayaran sewa dianalisis antara modal dan bunga. Elemen bunga
dibebankan pada laporan penghasilan komprehensif konsolidasi selama masa sewa dan diperhitungkan
sehingga mencerminkan proporsi konstan liabilitas sewa. Elemen modal mengurangi saldo terutang lessor.
Where substantially all of the risks and rewards incidental to ownership of a leased asset have been
transferred to the Company and subsidiaries a finance lease, the asset is treated as if it had been purchased
outright. The amount initially recognised as an asset is the lower of the fair value of the leased property and
the present value of the minimum lease payments payable over the term of the lease. The corresponding
lease commitment is shown as a liability. Lease payments are analysed between capital and interest.
The interest element is charged to the consolidated statement of comprehensive income over the period of
the lease and is calculated so that it represents a constant proportion of the lease liability. The capital
element reduces the balance owed to the lessor.
Apabila secara substansial seluruh risiko dan manfaat terkait kepemilikan aset tidak dialihkan kepada
Perusahaan dan entitas anak “sewa operasi”, maka total utang sewa dibebankan dalam laporan penghasilan
komprehensif konsolidasi dengan metode garis lurus selama masa sewa. Manfaat agregat insentif sewa diakui
sebagai pengurang beban sewa selama masa sewa dengan metode garis lurus.
Where substantially all of the risks and rewards incidental to ownership are not transferred to the
Company and subsidiaries an operating lease, the total rentals payable under the lease are charged to
the consolidated statement of comprehensive income on a straight-line basis over the lease term. The
aggregate benefit of lease incentives is recognised as a reduction of the rental expense over the lease term on
a straight-line basis.
Perusahaan dan entitas anak sebagai lessee Sewa diklasifikasikan sebagai sewa pembiayaan jika
mengalihkan secara substantial seluruh risiko dan manfaat yang terkait dengan kepemilikan. Di mana
secara substansial semua risiko dan manfaat mengiringi kepemilikan aset sewa yang dialihkan kepada Perusahaan
dan entitas anak, maka aset diperlakukan seolah-olah telah dibeli sekaligus. Pada pengakuan awal, aset sewa
dinilai sebesar mana yang lebih rendah antara nilai aset properti sewa dan nilai kini pembayaran utang sewa
selama masa sewa. Nilai komitmen sewa ditampilkan sebagai liabilitas. Pembayaran sewa dianalisis antara
modal dan bunga. Unsur bunga dibebankan ke dalam laporan laba rugi dan penghasilan komprehensif lain
konsolidasian selama periode sewa dan dihitung sehingga jumlah tersebut menyajikan proporsi tetap liabilitas
sewa. Unsur modal mengurangi saldo yang dimiliki oleh lessor.
The Company and subsidiaries as lessee Leases are classified as finance leases when the terms
of the lease agreement transfer substantially all the risk and rewards of ownership to the lessee, in which
substantially all the risks and rewards of ownership of assets to accompany the lease transferred to the
Company and subsidiaries, then the asset is treated as if it had been purchased at once. On initial recognition,
the leased assets are accounted for at the lower of the value of property assets and the present value of the
lease payments during the lease rental period. Value of lease commitments is shown as a liability. Lease
payments are analyzed between capital and interest. The interest element is charged to the consolidated
statements of profit or loss and other comprehensive income during the period of the lease and is calculated
so that the amount present fixed proportion liabilities lease. Capital element reduces the balance owned by
the lessor.
154
ANNUAL REPORT
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LAPORAN TAHUNAN
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2015
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PT TOWER BERSAMA INFRASTRUCTURE Tbk.