are in Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Maret 2012 Tidak diaudit dan 31 Desember 2011 Diaudit
dan untuk Periode Tiga Bulan yang berakhir 31 Maret 2012 dan 2011 Tidak diaudit
Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
March 31, 2012 Unaudited and December 31, 2011 Audited
and for the Three Month Period ended March 31, 2012 and 2011 Unaudited
Expressed In Thousands of Rupiah, Unless Otherwise Stated
75
11. GOODWILL DAN
ASET TAKBERWUJUD
lanjutan 11. GOODWILL
AND INTANGIBLE ASSET continued
Sesuai dengan PSAK 22 revisi 2010, jumlah tercatat goodwill negatif atas penyertaan AP pada
saham Indopay sebesar Rp2.984.882 dihentikan pengakuannya dengan melakukan penyesuaian
terhadap saldo laba awal tahun 2011. In accordance with PSAK 22 revised 2010, the
carrying amount of negative goodwill from acquisitions of Indopay shares by AP amounted to
Rp2,984,882 was
derecognized by making adjustments to retained earnings, beginning of year
2011. Berdasarkan penilaian dari penilai independen KJPP
Stefanus Tonny Hardi Rekan, nilai wajar goodwill yang timbul akibat akuisisi saham IDKM sebesar
84,77 oleh Perusahaan secara bertahap pada bulan Mei dan Juli 2011 sebesar Rp517.080.188.
Goodwill dihitung dengan Purchase Price Allocation “PPA” yang didasarkan pada nilai wajar dari net
asset IDKM pada saat akuisisi. Based on the evaluation made by independent
appraisal company KJPP Stefanus Tonny Hardi Rekan, the fair value of goodwill on acquisition of
IDKM of 84.77 ownership by the Company on May and July 2011 is amounting to
Rp517,080,188. Goodwill was calculated using Purchase Price Allocation “PPA” based on fair
value of IDKM’s net assets at acquisition.
Pengujian penurunan nilai goodwill yang dilakukan oleh penilai independen KJPP Stefanus Tonny Hardi
Rekan atas goodwill SCM, SCTV dan SP menunjukkan bahwa tidak terdapat penurunan nilai
untuk per 31 Desember 2011. Goodwill diuji dengan berlandaskan PSAK No. 48 Revisi 2009
“Penurunan Nilai Aset”. The impairment test of goodwill made by
independent appraisal company KJPP Stefanus Tonny Hardi Rekan on SCM, SCTV, and SP‘s
goodwil, indicated that there was no impairment as of December 31, 2011. Goodwill was tested based
on PSAK No. 48 Revised 2009 “Impairment of Assets”.
Pada tanggal 31 Desember 2011, manajemen SCM melakukan pengujian penurunan nilai atas saldo
goodwill yang muncul dari akuisisi BTV. Terdapat kerugian penurunan nilai sebesar Rp1.943.744
dibebankan pada laporan laba rugi komprehensif konsolidasian, yang berakhir pada 31 Desember
2011. As of December 31, 2011, the SCM’s management
test the impaired its goodwill which arising from the acqusition of BTV. There are impairment loss of
Rp1,943,744 was charged to the consolidated statements of comprehensive income for the year
ended December 31, 2011.
12. BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
12. PREPAID LONG-TERM RENT
Akun ini merupakan biaya sewa dibayar di muka dari:
This account represents prepaid long-term rent of the following:
31 Maret 2012 31 Desember 2011 March 31, 2012 December 31, 2011
Senayan City Office Tower Catatan 36 159.308.384
164.754.825 Senayan City Office Tower Note 36
Biaya amortisasi tahun berjalan 1.361.609
5.446.441 Amortization during the year
157.946.775 159.308.384
Dikurangi bagian lancar Catatan 7 5.523.396
5.446.440 Less current portion Note 7
Total 152.423.379
153.861.944 Total
are in Indonesian language.
PT ELANG MAHKOTA TEKNOLOGI Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Maret 2012 Tidak diaudit dan 31 Desember 2011 Diaudit
dan untuk Periode Tiga Bulan yang berakhir 31 Maret 2012 dan 2011 Tidak diaudit
Dinyatakan Dalam Ribuan Rupiah, Kecuali Dinyatakan Lain
PT ELANG MAHKOTA TEKNOLOGI Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
March 31, 2012 Unaudited and December 31, 2011 Audited
and for the Three Month Period ended March 31, 2012 and 2011 Unaudited
Expressed In Thousands of Rupiah, Unless Otherwise Stated
76
13. ASET LAIN-LAIN 13. OTHER ASSETS
31 Maret 2012 31 Desember 2011 March 31, 2012 December 31, 2011
Uang muka pembelian aset tetap 26.540.168
22.725.521 Advances for acquisition of fixed assets
Perangkat lunak - neto 13.050.833
12.955.274 Software - net
Jaminan sewa 3.697.564
3.438.521 Rental deposits
Lain-lain 74.132.109
71.017.542 Others
Total 117.420.674
110.136.858 Total
Biaya perangkat lunak terutama merupakan akumulasi kapitalisasi biaya perangkat lunak pada
Entitas Anak yang diimplementasikan pada tahun 2009.
Software cost mainly represents cumulative capitalized software costs of a Subsidiary, which
was implemented in 2009.
Uang muka pembelian aset tetap terutama berasal dari IDKM untuk properti dan peralatan dan TM
untuk VSAT dan peralatan. Advances for acquisition of fixed assets mainly
represents advances of IDKM for property and equipment and TM for VSAT and equipment.
14. PINJAMAN JANGKA PENDEK 14. SHORT-TERM LOANS
