PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30
Juni 2015
Tidak Diaudit
dan 31 Desember 2014 dan 2013 Disajikan Kembali dan
untuk
Periode Enam
Bulan yang
Berakhir 30 Juni 2015 dan 2014 Tidak Diaudit
Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements June 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended
June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 44 -
Dilaporkan Pengaruh
sebelumnya Perubahan
Disajikan Previously
Effect of k embali
reported change
As restated
Posisi keuangan Financial position
Aset pajak tangguhan - bersih 1.041.788.897.200
15.077.926.000 1.026.710.971.200
Deferred tax assets - net Liabilitas imbalan kerja
Long-term employee jangka panjang
167.903.055.000 60.311.704.000
107.591.351.000 benefits liability
Saldo laba defisit 11.877.792.548.301
45.230.315.257 11.832.562.233.044
Retained earnings deficit Kepentingan non-pengendali
744.540.342 3.462.743
748.003.085 Non-controlling interests
Dilaporkan Pengaruh
sebelumnya Perubahan
Disajikan Previously
Effect of k embali
reported change
As restated
Rugi komprehensif Comprehensive loss
Beban karyawan 174.299.767.773
2.320.678.000 176.620.445.773
Personnel expenses Penghasilan pajak tangguhan
53.139.144.851 580.169.500
53.719.314.351 Deferred tax benefit
31 Desember December 31, 2014
30 Juni June 30, 2014
Dilaporkan Pengaruh
sebelumnya Perubahan
Disajikan Previously
Effect of k embali
reported change
As restated
Posisi keuangan Financial position
Aset pajak tangguhan - bersih 1.015.581.195.698
16.057.988.750 999.523.206.948
Deferred tax assets - net Liabilitas imbalan kerja
Long-term employee jangka panjang
152.664.493.000 64.231.955.000
88.432.538.000 benefits liability
Saldo laba defisit 10.498.967.701.498
48.170.186.289 10.450.797.515.209
Retained earnings deficit Kepentingan non-pengendali
922.750.347 3.779.961
926.530.308 Non-controlling interests
31 Desember December 31, 2013
q. Pajak Penghasilan
q. Income Tax
Beban pajak kini ditentukan berdasarkan laba kena pajak dalam tahun yang
bersangkutan yang dihitung berdasarkan tarif pajak yang berlaku.
Current tax expense is determined based on the taxable income for the period
computed using prevailing tax rates.
Aset dan liabilitas pajak tangguhan diakui atas konsekuensi pajak periode mendatang
yang timbul dari perbedaan jumlah tercatat aset
dan liabilitas
menurut laporan
keuangan dengan dasar pengenaan pajak aset
dan liabilitas.
Liabilitas pajak
tangguhan diakui untuk semua perbedaan temporer kena pajak dan aset pajak
tangguhan diakui
untuk perbedaan
temporer yang boleh dikurangkan dan manfaat pajak dari saldo rugi fiskal yang
belum digunakan
sepanjang besar
kemungkinan timbulnya laba fiskal dan besar kemungkinan perbedaan temporer
dapat dimanfaatkan untuk mengurangi laba kena pajak pada masa yang akan datang.
Deferred tax assets and liabilities are recognized for the future tax consequences
attributable to the differences between the financial statements’ carrying amounts of
existing assets and liabilities and their respective tax bases. Deferred tax liabilities
are recognized for all taxable temporary differences and deferred tax assets are
recognized
for deductible
temporary differences and carryforward tax benefit of
unused fiscal losses, to the extent that it is most likely that it will be utilized to reduce
future taxable income.
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30
Juni 2015
Tidak Diaudit
dan 31 Desember 2014 dan 2013 Disajikan Kembali dan
untuk
Periode Enam
Bulan yang
Berakhir 30 Juni 2015 dan 2014 Tidak Diaudit
Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES
Notes to Consolidated Financial Statements June 30, 2015 Unaudited and
December 31, 2014 and 2013 as Restated and For the Six-Month Periods Ended
June 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah,
unless Otherwise Stated
- 45 - Pajak
tangguhan diukur
dengan menggunakan tarif pajak yang berlaku atau
secara substansial telah berlaku pada tanggal laporan posisi keuangan. Pajak
tangguhan dibebankan atau dikreditkan dalam laporan rugi dan penghasilan
komprehensif lain konsolidasian, kecuali pajak tangguhan yang dibebankan atau
dikreditkan langsung ke ekuitas.
Deferred tax is calculated at the tax rates that have been enacted or substantively
enacted at the consolidated statement of financial position date. Deferred tax is
charged to or credited in the consolidated statements
of loss
and other
comprehensive income, except when it relates to items charged to or credited
directly to equity, in which case the deferred tax is also charged to or credited
directly to equity.
Nilai tercatat aset pajak tangguhan ditinjau kembali pada tanggal laporan posisi
keuangan dan nilai tercatat tersebut diturunkan apabila laba fiskal tidak mungkin
memadai untuk mengkompensasi sebagian atau
semua aset
pajak tangguhan.
Penurunan tersebut harus disesuaikan kembali apabila besar kemungkinan laba
fiskal memadai untuk kompensasi tersebut. The carrying amount of a deferred tax asset
is reviewed at each consolidated statement of financial position date and is reduced to
the extent that it is no longer probable that sufficient taxable income will be available to
allow the benefit of part or all of that deferred tax asset to be utilized. Any such
reduction is reversed to the extent that it becomes probable that sufficient taxable
income would be available.
Aset dan
liabilitas pajak
tangguhan disajikan di laporan posisi keuangan,
kecuali aset dan liabilitas pajak tangguhan untuk entitas yang berbeda, atas dasar
kompensasi sesuai dengan penyajian aset dan liabilitas pajak kini.
Deferred tax assets and liabilities are offset in the consolidated statement of financial
position, except if these are for different legal entities, in the same manner the
current tax assets and liabilities are presented.
Perubahan atas liabilitas pajak dicatat ketika hasil pemeriksaan diterima atau, jika
banding diajukan oleh Grup, ketika hasil banding ditentukan.
Amendments to
tax obligations
are recorded when an asessment is received
or, if appealed against by Group, when the result of the appeal has been determined.
r. Rugi Per Saham
r. Loss Per Share
Rugi per saham dasar dihitung dengan membagi
rugi bersih
yang dapat
diatribusikan kepada pemilik dengan jumlah rata-rata tertimbang saham Perusahaan
yang beredar
pada tahun
yang bersangkutan.
Basic loss per share is computed by dividing net loss attributable to owners of
the Company by the weighted average number of shares outstanding during the
period.
s. Informasi Segmen
s. Segment Information
Informasi segmen disusun sesuai dengan kebijakan akuntansi yang dianut dalam
penyusunan dan
penyajian laporan
keuangan konsolidasian. Segment information is prepared using the
accounting policies adopted for preparing and presenting the consolidated financial
statements.
Grup melakukan
identifikasi segmen
operasi berdasarkan
laporan internal
tentang komponen Grup yang dianalisa secara berkala oleh pengambil keputusan
operasional dalam rangka mengalokasikan sumber daya berdasarkan segmen dan
menilai prestasi mereka. Operating segments are required to be
identified on the basis of internal reports about components of the Group that are
regularly reviewed by the chief operating decision maker in order to allocate
resources to the segments and to assess their performances.