PT Tower Bersama Infrastructure Tbk PT Tower Bersama Infrastructure Tbk
Annual Report 2013 Laporan Tahunan 2013
Annual Report 2013 Laporan Tahunan 2013
123 122
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E30 Exhibit E30
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING
Lanjutan 2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
q. Goodwill q. Goodwill
Goodwill merupakan selisih biaya akuisisi entitas anak atau entitas asosiasi terhadap nilai wajar pada tanggal
akuisisi bagian Kelompok Usaha terhadap aset bersih yang teridentifikasi, termasuk liabilitas kontinjensi,
pada saat akuisisi. Biaya akuisisi diukur pada saat nilai wajar aset diperoleh, instrument ekuitas diterbitkan,
atau liabilitas terjadi atau diasumsikan pada tanggal akuisisi, ditambah biaya-biaya yang dapat
diatribusikan kepada akuisisi. Goodwill negatif merupakan selisih nilai wajar pada tanggal akuisisi
bagian Kelompok Usaha terhadap aset bersih yang teridentifikasi dengan biaya akuisisi. Goodwill negatif
pada tanggal transaksi disesuaikan langsung pada laporan laba rugi komprehensif konsolidasian.
Goodwill represents the excess of the cost of acquisition of subsidiaries or an associated entities of
the fair value at the acquisition date of the part of the Business Group’s identifiable net assets, including
contingent liabilities, at the time of acquisition. The cost of acquisition is measured at the time when the
fair value of assets acquired, equity instruments issued, or liabilities incurred or assumed at the date
of acquisition, plus costs attributable to the acquisition. Negative goodwill represents the excess
of the fair value at the acquisition date of the Business Group portion of net assets identified with
acquisition costs. Negative goodwill on the date of the transaction is recorded directly in the
consolidated statements of comprehensive income.
Goodwill akuisisi entitas anak disajikan pada laporan posisi keuangan konsolidasian di mana goodwill akuisisi
entitas asosiasi dicatat sebagai bagian nilai tercatat investasi terkait. Keuntungan atau kerugian pelepasan
entitas anak dan entitas asosiasi meliputi nilai tercatat goodwill yang dikapitalisasi terkait dengan entitas
yang dijual. Goodwill on acquisition of subsidiaries is presented in
the consolidated statement of financial position where goodwil related to the acquisition of
associated entities recorded as part of the carrying value of the related investments. Gain or loss on
disposal of subsidiaries and associated entities include the carrying amount of capitalized goodwill
relating to the entity sold.
Goodwill diuji penurunan nilainya secara tahunan, atau secara berkala apabila terdapat indikasi goodwill
mengalami penurunan. Goodwill dialokasikan kepada tiap Unit Penghasil Kas UPK Kelompok Usaha yang
diharapkan memberikan manfaat dari sinergi kombinasi bisnis, untuk tujuan pengujian penurunan nilai
goodwill. Goodwill is tested for impairment annually, or
periodically whenever there is an indication of decrease in goodwill. Goodwill is allocated to each
Cash Generating Unit CGU Business Group expected to benefit from the synergies of the business
combination, for the purpose of impairment testing of goodwill.
Kerugian penurunan nilai diakui di dalam laporan laba rugi ketika nilai tercatat UPK, termasuk goodwill,
melebihi jumlah terpulihkan UPK. Jumlah terpulihkan UPK adalah lebih tinggi dibandingkan nilai tercatat UPK
dikurangi biaya untuk menjual dan nilai pakainya. Suatu kerugian penurunan nilai diakui di dalam laporan
laba rugi ketika nilai tercatat UPK, termasuk goodwill, melebihi jumlah terpulihkan UPK. Jumlah terpulihkan
UPK lebih tinggi dari nilai wajar UPK dikurangi biaya untuk menjual dan nilai pakainya. Di dalam menilai
nilai pakai, arus kas masa depan yang diestimasi didiskontokan dengan nilai kininya dengan
menggunakan tingkat suku bungan diskon sebelum pajak yang mencerminkan penilaian pasar kini
terhadap nilai waktu uang dan risiko spesifik aset. Impairment losses are recognized in the consolidated
statement of comprehensive income when the carrying amount of the CGU, including the goodwill,
exceeds the recoverable amount of the CGU. The recoverable amount of the CGU is higher than the
carrying amount of the CGU less costs to sell and its value in use. An impairment loss is recognized in the
consolidated statement of comprehensive income when the carrying amount of the CGU, including the
goodwill, exceeds the recoverable amount of the CGU. The recoverable amount of the CGU is higher
than the fair value of the CGU less costs to sell and its value in use. In assessing value in use, estimated
future cash flows are discounted to the present value by using a before tax interest rate that reflects
current market assessments of the time value of money and the risks of the specific assets.
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E31 Exhibit E31
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2013 DAN 2012
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk
AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2013 AND 2012 Expressed in million Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG PENTING
Lanjutan 2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
q. Goodwill Lanjutan q. Goodwill Continued
