SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
a. Dasar Penyajian Laporan Keuangan Konsolidasian
Lanjutana. Basis of Preparation of the Consolidated Financial Statements Continued
Adopsi PSAK revisian, PSAK baru dan ISAK revisian Lanjutan Adoption of revised SFAS, new SFAS and revised IFAS Continued - PSAK No. 10 Revisi 2010, “Pengaruh Perubahan Kurs Valuta Asing”, menjelaskan bagaimana memasukkan transaksi-transaksi dalam mata uang asing dan kegiatan usaha luar negeri ke dalam laporan keuangan suatu entitas dan menjabarkan laporan keuangan ke dalam suatu mata uang pelaporan. - SFAS No. 10 Revised 2010,”Impact of Foreign Exchange”, explains how to enter transactions in foreign currency and foreign business activities into the financial statements of an entity and describes financial statements into a currency reporting. - PSAK No. 16 Revisi 2011, “Aset Tetap”, menjelaskan perlakuan akuntansi aset tetap. - SFAS No. 16 Revised 2010,”Fixed Asset”, explain the accounting treatment of fixed assets. - PSAK No. 24 Revisi 2010, “Imbalan Kerja”, mengatur akuntansi imbalan kerja untuk entitas pemberi kerja. - SFAS No. 24 Revised 2010,”Post-Employee Benefits”, arranging employment accounting for employer entity - PSAK No. 46 Revisi 2010, “Pajak Penghasilan”, mengatur perlakuan akuntansi untuk pajak penghasilan yang tidak diatur dalam standar terdahulu. - SFAS No. 46 Revised 2010,”Income Tax”, regulate the treatment of accounting for income taxes that is not set in the previous standard. - PSAK No. 50 Revisi 2010, “Instrumen Keuangan: Penyajian”, menetapkan prinsip penyajian instrument keuangan sebagai liabilitas atau ekuitas dan saling hapus aset keuangan dan liabilitas keuangan. - SFAS No. 50 Revised 2010,”Financial Instrument”: Financial Presentation, set the principle of serving the financial instruments as liabilities or equity and remove financial assets and financial liabilities. - PSAK No. 60, “Instrumen Keuangan: Pengungkapan”, mensyaratkan entitas untuk menyediakan pengungkapan dalam laporan keuangan yang memungkinkan para pengguna untuk mengevaluasi signifikansi instrumen keuangan atas posisi dan kinerja keuangan entitas dan jenis dan besarnya risiko yang timbul dari instrument keuangan yang mana entitas terekspos selama periode dan pada akhir tahun pelaporan, dan bagaimana entitas mengelola risiko-risiko tersebut. - SFAS No. 60, ”Financial Instrument”: Financial Disclosure, require the entity to provide disclosures in the financial statements that enable users to evaluate the significance of financial instruments for the entitys financial position and performance and the type and magnitude of risks arising from financial instruments to which the entity is exposed during the period and at the end of the year reporting, and how the entity manages those risks. - ISAK No. 15, “PSAK 24 – Batas Aset Imbalan Pasti, Persyaratan Pendanaan Minimum dan Interaksinya”, berlaku untuk semua program imbalan pasti pasca-kerja dan imbalan pasti kerja jangka panjang lainnya. - IFAS No. 15, ”SFAS 24 - Asset Limits in Post- Employment Benefits, Minimum Funding Requirements and their interaction”, applies to all the programs in post-employment benefits and other post-employment benefits. 103 Laporan Tahunan 2012 PT Tower Bersama Infrastructure Tbk These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E11 Exhibit E11 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 2. I KHTISAR KEBIJAKAN AKUNTANSI YANG PENTING Lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continueda. Dasar Penyajian Laporan Keuangan Konsolidasian
Parts
» Pendirian Perusahaan tbig ar 2012 low res
» Dewan Komisaris, Direksi, Komite Audit dan Karyawan
» GENERAL Continued b. Dewan Komisaris, Direksi, Komite Audit dan
» GENERAL Continued c. Struktur Entitas Anak Lanjutan
» 1 PT Telenet Internusa Continued
» Structure of Subsidiaries Continued 2 PT United Towerindo dan entitas anak
» 2 PT United Towerindo and subsidiary Continued
» 3 PT Tower Bersama dan entitas anak 3 PT Tower Bersama and subsidiaries
» Structure of Subsidiaries Continued 4 PT Tower One dan entitas anak Lanjutan
» 5 PT Triaka Bersama Continued
» 7 PT Solusi Menara Indonesia Continued
» 8 Tower Bersama Singapore Pte. Ltd. 8 Tower Bersama Singapore Pte. Ltd.
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar Penyajian Laporan Keuangan Konsolidasian
» Prinsip Konsolidasian Lanjutan Principles of Consolidation Continued
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Aset Keuangan Lanjutan Financial Assets Continued
» Aset keuangan diukur melalui laporan laba rugi
» Aset Keuangan Lanjutan Financial Assets Continued Liabilitas Keuangan Financial Liabilities
» Liabilitas Keuangan Lanjutan Financial Liabilities Continued
» Pengukuran Nilai Wajar Fair Value Measurement
» Pengukuran Nilai Wajar Lanjutan Fair Value Measurement Continued
» Pengukuran Biaya Perolehan Diamortisasi Amortized Cost Measurement
» Penurunan Nilai dari Aset Keuangan Impairment of Financial Assets
» Impairment of Financial Assets Continued
» Aset dan Liabilitas Keuangan Lanjutan Financial Assets and Liabilities Continued
» Lindung Nilai atas Arus Kas Cash Flow Hedges
» Kas dan Setara Kas Cash and Cash Equivalents
» Piutang dan Penyisihan Piutang Ragu-ragu Receivables and Provision for Doubtful Accounts
» Piutang dan Penyisihan Piutang Ragu-ragu
» Receivables and Provision for Doubtful Accounts Continued
» Aset Tetap dan Penyusutan Property and Equipment, and Depreciation
» Properti Investasi Investment Properties
» Bangunan dalam Penyelesaian Construction in Progress
» Imbalan Pasca-Kerja Post–Employment Benefits
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Perpajakan Taxation tbig ar 2012 low res
» Transaksi Restrukturisasi Entitas Sepengendali Restructuring Transactions of Entities Under
» Selisih Transaksi Perubahan Ekuitas Entitas Anak
» Differences Arising from Changes in Subsidiaries’ Equity Continued
» Goodwill dan Goodwill Negatif Goodwill and Negative Goodwill
» Laba Bersih per Saham Dasar Basic Earnings per Share
» Persediaan Inventories tbig ar 2012 low res
» Penurunan Nilai Aset Impairment of Assets
» Informasi Segmen Segment Information
» Tambahan Modal Disetor - Bersih Additional Paid-in Capital – Net
» Aset Tak Berwujud Lanjutan Intangible Assets Continued Penggunaan Estimasi Use of Estimates
» Penggunaan Estimasi Lanjutan Use of Estimates Continued
» RESTRICTED CASH IN BANKS TRADE RECEIVABLES
» TRADE RECEIVABLES Continued Penggunaan Estimasi Lanjutan Use of Estimates Continued
» PERSEDIAAN DAN PERLENGKAPAN INVENTORIES AND SUPPLIES
» UANG MUKA DAN BEBAN DIBAYAR DI MUKA ADVANCE PAYMENTS AND PREPAID EXPENSES
» ASET TETAP Lanjutan PROPERTY AND EQUIPMENT Continued
» PROPERTI INVESTASI Lanjutan INVESTMENT PROPERTIES Continued
» UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION Penggunaan Estimasi Lanjutan Use of Estimates Continued
» Pajak Dibayar di Muka Prepaid Taxes
» PERPAJAKAN Lanjutan TAXATION Continued
» PENDAPATAN YANG DITERIMA DI MUKA UNEARNED INCOME
» PENDAPATAN YANG DITERIMA DI MUKA Lanjutan UNEARNED INCOME Continued
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» SEWA PEMBIAYAAN FINANCE LEASES
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM LOANS Continued
» Fasilitas Pinjaman Revolving Seri 2 sebesar US 50 juta
» Second Series of US 50 million Revolving Credit Facility
» Fasilitas Pinjaman Seri 3 sebesar US 200 juta Third Series of US 200 million Term Loan
» Third Series of US 200 million Term Loan Facility Continued
» Fasilitas Pinjaman Seri 4 sebesar US 166,5 juta Fourth Series of US 166.5 million Term Loan
» Fourth Series of US 166.5 million Term Loan Facility Continued
» Fasilitas Pinjaman Seri 5 dalam IDR, setara dengan US 158,5 juta
» Fifth Series of IDR Equivalent US 158.5 million Term Loan Facility
» MODAL SAHAM Lanjutan SHARE CAPITAL Continued
» BALANCES AND TRANSACTIONS WITH RELATED PARTIES 2 0 1 2
» SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI
» BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCES ARISING FROM RESTRUCTURING TRANSACTIONS OF
» TAGIHAN DERIVATIF DAN CADANGAN LINDUNG NILAI ARUS KAS Lanjutan
» DERIVATIVE RECEIVABLES AND CASH FLOW HEDGING RESERVES Continued PENDAPATAN REVENUE
» BEBAN POKOK PENDAPATAN COST OF REVENUE
» BEBAN USAHA OPERATING EXPENSES
» CADANGAN IMBALAN PASCA-KERJA PROVISION FOR POST-EMPLOYMENT BENEFITS
» CADANGAN IMBALAN PASCA-KERJA Lanjutan
» Employee Benefits Expense 2 0 1 2 tbig ar 2012 low res
» Discount rate is ranges between 10.29 and 11.13. a. Goodwill Goodwill
» GOODWILL DAN GOODWILL NEGATIF Lanjutan GOODWILL AND NEGATIVE GOODWILL Continued
» KEPENTINGAN NON-PENGENDALI NON CONTROLLING INTEREST
» PT Hutchison CP Telecommunications Hutchison
» PT Axis Telekom Indonesia dahulu PT Natrindo Telepon Seluler NTS
» PT Axis Telekom Indonesia formerly PT Indosat Tbk Indosat PT Indosat Tbk Indosat
» PT Indosat Tbk Indosat Lanjutan PT Indosat Tbk Indosat Continued
» PT Telekomunikasi Selular Telkomsel
» PT Smartfren Telecom Tbk dahulu PT Mobile-8 Telecom Tbk Mobile-8
» PT Smartfren Telecom Tbk formerly PT Mobile-8 Telecom Tbk Mobile-8
» PT Telekomunikasi Indonesia Tbk Telkom
» PERJANJIAN PENTING Lanjutan SIGNIFICANT AGREEMENTS Continued
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION Continued
» MANAJEMEN RISIKO KEUANGAN Lanjutan FINANCIAL RISK MANAGEMENTContinued
» AKTIFITAS YANG TIDAK MEMPENGARUHI LAPORAN ARUS KAS KONSOLIDASIAN
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