Akuisisi 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.