199
LAPORAN TAhUNAN 2014 PT TOWER bERSAMA INFRASTRUCTURE Tbk
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E86 Exhibit E86
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2014
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 2014 Expressed in million Rupiah, unless otherwise stated
36. ASET TIDAK BERWUJUD DAN GOODWILL Lanjutan
36. INTANGIBLE ASSETS AND GOODWILL Continued
Untuk tahun yang berakhir pada 31 Desember 2014, berdasarkan perhitungan penilai independen, terdapat
penurunan nilai goodwill adalah sebesar Rp 48.821. Nilai tercatat goodwill pada 31 Desember 2014 dan 2013
masing-masing adalah sebesar Rp 187.115 dan
Rp 235.936. For the year ended 31 December 2014, based on the
calculation from an independent appraiser, there is an impairment of goodwill of Rp 48,821. The carrying value
of goodwill as of 31 December 2014 and 2013 were both amounted to Rp 187,115 and Rp 235,936, respectively.
d. Pada bulan Nopember 2008, PT Tower One TO, entitas
anak, memperoleh 99,99 kepemilikan saham di PT Bali Telekom Balikom. Goodwill yang timbul atas transaksi
ini adalah sebesar Rp 103.318. Untuk tahun yang berakhir pada 31 Desember 2014, berdasarkan
perhitungan penilai independen, tidak terdapat penurunan nilai goodwill. Nilai tercatat goodwill pada
31 Desember 2014 dan 2013 masing-masing adalah sebesar Rp 91.323.
d. In November 2008, PT Tower One TO, a subsidiary of
the Company, acquired 99.99 share ownership of PT Bali Telekom Balikom. The goodwill arising from
this transaction amounted to Rp 103,318. For the year ended 31 December 2014, based on the calculation from
an independent appraiser, there is no impairment of goodwill. The carrying value of goodwill as of
31 December 2014 and 2013 are amounted to Rp 91,323, respectively.
e. Pada bulan Mei 2008, Perusahaan memperoleh
tambahan kepemilikan saham di PT Telenet Internusa TI, entitas anak, sebesar 19,5. Setelah transaksi
tersebut, kepemilikan Perusahaan di TI meningkat menjadi 99,5. Goodwill yang muncul dari transaksi
tersebut adalah sebesar Rp 10.018. Berdasarkan perhitungan penilai independen, nilai wajar goodwill
pada 31 Desember 2014 dan 2013 masing-masing adalah sebesar Rp 4.943.
e. In May 2008, the Company acquired an additional 19.5
share ownership in PT Telenet Internusa TI, a subsidiary. Upon the transaction, the ownership of the
Company increased to become 99.5. Goodwill arose from this transaction was amounted to Rp 10,018. Based
on the calculation from an independent appraiser, the fair value of goodwill as of 31 December 2014 and 2013
are amounting to Rp 4,943.
Seluruh beban amortisasi goodwill tersebut dicatat pada beban amortisasi goodwill – bersih pada laporan laba rugi
komprehensif konsolidasian. Goodwill amortization expenses are recorded in the account
of goodwill amortization expense – net in the consolidated statements of comprehensive income.
Saldo awal Saldo akhir
2 0 1 4
Beginning balance
Penambahan Additional
Akuisisi Acquisition
Penurunan Impairment
Ending balance
2 0 1 4
PT Metric Solusi Integrasi
191.932 -
- -
191.932 PT Metric Solusi
Integrasi PT Tower Bersama
388.971 -
- 48.821
340.150 PT Tower Bersama
PT Tower One 91.323
- -
- 91.323
PT Tower One PT Telenet Internusa
4.943 -
- -
4.943
PT Telenet Internusa J u m l a h
677.169 -
- 48.821
628.348 T o t a l
Saldo awal Saldo akhir
2 0 1 3 Beginning
balance Penambahan
Additional Akuisisi
Acquisition Penurunan
Impairment Ending
balance 2 0 1 3
PT Metric Solusi Integrasi
191.932 -
- -
191.932 PT Metric Solusi
Integrasi PT Tower Bersama
388.971 -
- -
388.971 PT Tower Bersama
PT Tower One 91.323
- -
- 91.323
PT Tower One PT Telenet Internusa
4.943 -
- -
4.943 PT Telenet Internusa
J u m l a h 677.169
- -
- 677.169
T o t a l
2014 ANNUAL REPORT PT TOWER bERSAMA INFRASTRUCTURE Tbk
200
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E87 Exhibit E87
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2014
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 2014 Expressed in million Rupiah, unless otherwise stated
37.
KEPENTINGAN NON-PENGENDALI 37.
NON-CONTROLLING INTEREST
Porsi non- pengendali
Porsi non- dari penurunan
pengendali nilai w ajar
peny esuaian Porsi non-
Porsi non- investasi -
Porsi non- kepemilikan
pengendali pengendali
tersedia untuk pengendali
efektif pada atas laba
dari instrumen dijual Non-
dari saham entitas anak
entitas anak derivatif
controlling treasuri
Non-controlling Non-
Non- portion from
Non- portion from
controlling controlling
impairment controlling
adjustment for Saldo aw al
portion on portion from
of fair value portion from
effect on Saldo akhir
Entitas anak Beginning
net profit of derivative
available- treasury
ownership Ending
Subsidiaries balance
subsidiaries instrument
for-sale stock
changes balance
PT United Towerindo 20.188
512 92
- -
- 20.608
PT Tower Bersama 83.551
3.575 967
- -
- 88.093
PT Tower One 280
46 6
- -
- 320
PT Metric Solusi Integrasi 42.447
43.898 4.041
61 7.236
50.050 45.343
PT Telenet Internusa 1.018
129 11
- -
- 878
PT Triaka Bersama 1.334
- -
- -
- 1.334
PT Solusi Menara Indonesia 61.996
22.706 283
- -
- 84.419
Jumlah T o t a l
125.920 70.608
3.466 61
7.236 50.050
150.309
2 0 1 4
Porsi non- pengendali
Porsi non- dari penurunan
pengendali nilai w ajar
peny esuaian Porsi non-
Porsi non- investasi -
Porsi non- kepemilikan
pengendali pengendali
tersedia untuk pengendali
efektif pada atas laba
dari instrumen dijual Non-
dari saham entitas anak
entitas anak derivatif
controlling treasuri
Non-controlling Non-
Non- portion from
Non- portion from
controlling controlling
impairment controlling
adjustment for Saldo aw al
portion on portion from
of fair value portion from
effect on Saldo akhir
Entitas anak Beginning
net profit of derivative
available- treasury
ownership Ending
Subsidiaries balance
subsidiaries instrument
for-sale stock
changes balance
PT United Towerindo 15.003
4.958 227
- -
- 20.188
PT Tower Bersama 69.934
13.682 65
- -
- 83.551
PT Tower One 101
167 12
- -
- 280
PT Metric Solusi Integrasi 111.023
76.351 27.353
100 204.158
1.790 42.447
PT Telenet Internusa 868
130 20
- -
- 1.018
PT Triaka Bersama 1.334
- -
- -
- 1.334
PT Solusi Menara Indonesia 52.538
8.242 1.216
- -
- 61.996
Jumlah T o t a l
250.801 103.530
25.943 100
204.158 1.790
125.920
2 0 1 3
