herein are in the Indonesian language.
PT TRIKOMSEL OKE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 dan
Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain
PT TRIKOMSEL OKE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2015 and
For the Year Then Ended Expressed in Rupiah, unless otherwise stated
44
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI, DAN ASUMSI lanjutan
3. USE OF
JUDGMENTS, ESTIMATES
AND ASSUMPTIONS continued
Estimasi dan Asumsi lanjutan Estimates and Assumptions continued
Penyisihan Penurunan Nilai Pasar dan Keusangan Persediaan
Allowance for Decline in Market Values and Obsolescence of Inventories
Penyisihan penurunan nilai pasar dan keusangan persediaan diestimasi berdasarkan fakta dan situasi yang
tersedia, termasuk namun tidak terbatas kepada, kondisi fisik persediaan yang dimiliki, harga jual pasar, estimasi
biaya penyelesaian dan estimasi biaya yang timbul untuk penjualan. Provisi dievaluasi kembali dan disesuaikan jika
terdapat tambahan informasi yang mempengaruhi jumlah yang diestimasi. Penjelasan lebih rinci diungkapkan dalam
Catatan 2f, 8 dan 30. Allowance for decline in market values and obsolescence
of inventories is estimated based on the best available facts and circumstances, including but not limited to, the
inventories‟ own physical conditions, their market selling prices, estimated costs of completion and estimated costs
to be incurred for their sales. The provisions are re- evaluated and adjusted as additional information received
affects the amount estimated. Further details are disclosed in Notes 2f, 8 and 30.
4. RESTRUKTURISASI ENTITAS SEPENGENDALI 4. RESTRUCTURING OF ENTITIES UNDER COMMON
CONTROL
Pada tanggal 13 Juli 2012, Entitas Induk mengakuisisi kepemilikan saham di PT Global Teleshop Tbk sebesar
72 atau 800.000.000 saham yang dimiliki oleh PT Trilinium, entitas sepengendali, dengan harga sebesar
Rp910.108.440.000. Tujuan dari transaksi ini adalah agar Entitas Induk dapat meningkatkan posisi Entitas Induk
sebagai jaringan distribusi terbesar di Indonesia dan memperbesar pangsa pasar Entitas Induk atas merek
telepon selular terkemuka untuk pasar di Indonesia serta meningkatkan Brand Perception Entitas Induk sebagai
brand yang menjual produk menengah ke atas dengan berbagai macam varian smart phones.
On July 13, 2012, the Company acquired share ownership in PT Global Teleshop Tbk of 72 or 800,000,000 from
the shares held by PT Trilinium, an entity under common control, at the price of Rp910,108,440,000. The purpose of
this transaction is to enable the Company to increase its distribution network in Indonesia and to enlarge its market
shares of branded cellular phones for Indonesia market and also to improve its Brand Perception as a brand which
sells mid to high end products of various smart phones.
Perincian harga akuisisi saham dengan nilai buku aset neto atau saham yang diakuisisi adalah sebagai berikut:
The acquisition price and the related book value of net assets or shares acquired are as follows:
Selisih Nilai Transaksi Restrukturisasi
Entitas Sepengendali Difference in Value of
Nilai Buku Restructuring
Harga Perolehan Aset Neto
Transaction of Entities Cost
Asset Net Book Value Under Common Control
PT Global Teleshop Tbk 910.108.440.000
261.155.635.628 648.952.804.372
Akuisisi saham PT Global Teleshop Tbk telah dilakukan sesuai dengan ketentuan Keputusan Ketua Bapepam dan
LK No. Kep-614BL2011, tanggal 28 November 2011 tentang “Transaksi Material dan Perubahan Usaha Utama”
dan ketentuan Keputusan Ketua Bapepam dan LK No. KEP-412BL2009, tanggal 25 November 2009, tentang
Transaksi Afiliasi dan Benturan Kepentingan Transaksi Tertentu.
The acquisition of shares of PT Global Teleshop Tbk has been conducted in accordance with Chairman of
Bapepam-LK Decision No. Kep-614BL2011, dated November 28, 2011,
“Material Transactions and Changes in Ma
in Business” and Chairman of Bapepam-LK Decision No. KEP-412BL2009, dated November 25, 2009,
“Transactions with Affiliated Parties and Conflict of Interest in Certain Transactions”.
Transaksi tersebut di atas dicatat sesuai dengan PSAK 38 revisi 2012
tentang “Akuntansi Restrukturisasi Entitas Sepengendali”. Oleh karena itu, selisih antara harga
akuisisi saham dengan nilai buku neto entitas anak yang diakuisisi sebesar Rp648.952.804.372 dicatat pada akun
“Tambahan modal disetor” Catatan 23. The transactions stated above were accounted for in
accordance with PSAK 38 revised 2012, “Accounting for Restructuring of Entities Under Common Control”.
Accordingly, the difference between the acquisition price and the s
ubsidiaries‟ book values of net assets acquired amounting to Rp648,952,804,372 is recorded as
“Additional paid-in capital” Note 23.
herein are in the Indonesian language.
PT TRIKOMSEL OKE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN
KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 dan
Tahun Yang Berakhir Pada Tanggal Tersebut Disajikan dalam Rupiah, kecuali dinyatakan lain
PT TRIKOMSEL OKE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS continued As of December 31, 2015 and
For the Year Then Ended Expressed in Rupiah, unless otherwise stated
45
5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS
Kas dan setara kas terdiri atas: Cash and cash equivalents consist of:
2015 2014
Kas Cash
Rupiah 4.025.652.912
4.676.702.365 Rupiah
Dolar Amerika Serikat United States Dollar
USD2.148 pada 2015 dan USD2,148 in 2015 and
USD 774 pada 2014 29.633.040
9.629.804 USD 774 in 2014
Dolar Singapura Singapore Dollar
SGD966 pada 2015 dan SGD966 in 2015 and
SGD 1.406 pada 2014 9.428.291
11.921.654 SGD 1,406 in 2014
Yuan China Chinese Yuan Renminbi
CNY6.517 pada 2014 -
13.249.126 CNY6,517 in 2014
Yen Jepang Japanese Yen
JPY32.600 pada 2014 -
3.398.511 JPY 32,600 in 2014
Euro Eropa European Euro
EUR180 pada 2014 -
2.723.988 EUR180 in 2014
Dong Vietnam Vietnamese Dong
VND3.212.932 pada 2014 -
1.927.759 VND3,212,932 in 2014
Dolar Hongkong Hongkong Dollar
HKD710 pada 2014 -
1.138.609 HKD710 in 2014
Kyat Myanmar Burmese Kyat
KYT70.600 pada 2014 -
833.701 KYT70,600 in 2014
Jumlah kas 4.064.714.243
4.721.525.517 Total cash
Bank Banks
Rupiah Rupiah
PT Bank Central Asia Tbk 4.477.753.157
14.858.121.696 PT Bank Central Asia Tbk
PT Bank Mega Tbk 2.030.184.247
1.630.314.776 PT Bank Mega Tbk
PT Bank Mandiri Persero Tbk 1.158.182.396
11.390.195.843 PT Bank Mandiri Persero Tbk
PT Bank Permata Tbk 787.585.924
6.591.790 PT Bank Permata Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
Persero Tbk 209.249.407
4.609.573.674 Persero Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 204.517.987
3.380.742.447 Persero Tbk
PT Bank CIMB Niaga Tbk 194.387.985
1.479.064.028 PT Bank CIMB Niaga Tbk
PT Bank UOB Indonesia 135.911.686
1.032.750.302 PT Bank UOB Indonesia
PT Bank Maybank Indonesia Tbk 128.811.261
394.928.067 PT Bank Maybank Indonesia Tbk
PT Bank DBS Indonesia 105.570.181
131.927.181 PT Bank DBS Indonesia
PT Bank Danamon Indonesia Tbk 88.789.447
398.161.148 PT Bank Danamon Indonesia Tbk
PT Bank ICBC Indonesia 87.426.074
61.190.198 PT Bank ICBC Indonesia
Citibank N.A., Jakarta 66.569.175
1.120.499.667 Citibank N.A., Jakarta
PT Bank J TRUST Indonesia Tbk 21.210.159
21.636.031 PT Bank J TRUST Indonesia Tbk
PT Bank Ekonomi Raharja Tbk 662.599
94.885.661 PT Bank Ekonomi Raharja Tbk
PT Bank ANZ Indonesia -
301.848.350 PT Bank ANZ Indonesia
Standard Chartered Bank Indonesia -
217.658.376 Standard Chartered Bank Indonesia
PT Bank OCBC NISP Tbk -
115.450.837 PT Bank OCBC NISP Tbk
J.P. Morgan Chase Bank, N.A. -
22.851.712 J.P. Morgan Chase Bank, N.A.
Sub-jumlah 9.696.811.685
41.268.391.784 Sub-total
Dolar Amerika Serikat United States Dollar
Standard Chartered Bank, Singapura 4.297.045.935
1.409.765.861 Standard Chartered Bank, Singapore
PT Bank ANZ Indonesia 1.845.347.461
264.574.915 PT Bank ANZ Indonesia
PT Bank UOB Indonesia 218.707.447
30.771.459 PT Bank UOB Indonesia
PT Bank J TRUST Indonesia Tbk 184.132.763
165.864.635 PT Bank J TRUST Indonesia Tbk
Deutsche Bank AG Indonesia 89.722.818
1.231.044.611 Deutsche Bank AG Indonesia
PT Bank DBS Indonesia 71.930.027
60.640.646 PT Bank DBS Indonesia
PT Bank ICBC Indonesia 71.580.324
165.356.710 PT Bank ICBC Indonesia
PT Bank Negara Indonesia PT Bank Negara Indonesia
Persero Tbk 36.689.044
148.169.730 Persero Tbk
PT Bank Mandiri Persero PT Bank Mandiri Persero
Tbk, Singapura 35.339.755
3.465.641.313 Tbk, Singapore