Utang Sewa Financial Report | Smartfren
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali
Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2013 Unaudited and December 31, 2012 Audited and
For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 91 -
30 September 2013 31 Desember 2012
30 September 2013 31 Desember 2012
September 30, 2013 December 31, 2012
September 30, 2013 December 31, 2012
Tidak lebih dari 1 tahun 361.620.692.033
362.854.727.439 148.621.279.067
134.196.591.986 No later than 1 year
Lebih dari 1 tahun sampai Later than 1 year but not
dengan 5 tahun 1.282.466.042.710
1.324.634.347.798 650.158.688.294
625.250.098.413 later than 5 years
Lebih dari 5 tahun 1.124.174.879.692
1.336.884.260.032 739.689.315.103
873.034.356.216 Later than 5 years
Jumlah 2.768.261.614.435
3.024.373.335.269 1.538.469.282.464
1.632.481.046.615 Total
Dikurangi beban keuangan Less future finance
di masa depan 1.229.792.331.972
1.391.892.288.654 -
- charges
Nilai kini pembayaran minimum Present value of future
sewa pembiayaan dimasa depan 1.538.469.282.463
1.632.481.046.615 1.538.469.282.464
1.632.481.046.615 minimum lease payments
Disajikan sebagai : Presented as :
Kewajiban lancar 148.621.279.067
134.196.591.986 Current liabilities
Kewajiban tidak lancar 1.389.848.003.397
1.498.284.454.629 Noncurrent liabilities
Jumlah 1.538.469.282.464
1.632.481.046.615 Total
Nilai kini pembayaran minimum pembiayaan di masa depan
sewa pembiayaan di masa depan Future minimum lease payments
Present value of future minimum lease payments Pembayaran minimum sewa
Berdasarkan lessor: Lease liabilities by lessors are as follows:
30 September 2013 31 Desember 2012
September 30, 2013 December 31, 2012
PT Inti Bangun Sejahtera 950.780.774.490
1.001.584.039.957 PT Inti Bangun Sejahtera
PT Profesional Telekomunikasi PT Profesional Telekomunikasi
Indonesia 303.380.812.034
304.039.475.607 Indonesia
PT Tower Bersama 98.710.963.704
116.665.876.593 PT Tower Bersama
PT Solusi ndo Kreasi Pratama 74.486.010.757
66.396.632.100 PT Solusindo Kreasi Pratama
PT Komet Konsorsium 53.704.334.941
56.921.143.397 PT Komet Konsorsium
PT Sarana Inti Persada 20.008.033.010
21.731.504.623 PT Sarana Inti Persada
PT Gihon Telekomunikasi Indonesia 15.664.739.567
16.949.658.324 PT Gihon Telekomunikasi Indonesia
PT Kopnatel Jaya 4.568.981.804
27.603.409.741 PT Kopnatel Jaya
Lain-lain masing-masing dibawah Rp 10 miliar
17.164.632.157 20.589.306.273
Others below Rp 10 billion Total
1.538.469.282.464 1.632.481.046.615
Total
Ikatan-ikatan penting yang dipersyaratkan dalam perjanjian sewa pembiayaan terutama adalah :
The significant arrangements required in the finance lease agreements mainly are :
a. Masa sewa asset antara 11-14 tahun dan
dapat diperpanjang; a.
Term of rental between 11-14 years and can be extended;
b. Perusahaan harus membayar tagihan sewa
tepat waktu sesuai yang tertera di perjanjian;
b. The Company shall pay the invoices promptly as set forth in the agreements;
c. Pembatalan sewa sebelum berakhirnya masa sewa oleh perusahaan
mengakibatkan timbulnya kewajiban uang sewa terhadap masa sewa yang belum
c. Rental cancellation before end of lease term by the Company will result in a lease
payment obligation for the remaining unutilized period;
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali
Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2013 Unaudited and December 31, 2012 Audited and
For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 92 - dinikmati Perusahaan;
d. Perusahaan harus memperbaiki kerusakan
pada menara yang disebabkan oleh kesalahankelalaian Perusahaan; dan
d. The Company shall repair the damage on
the tower which caused by the act of the Company; and
e. Perusahaan harus mengasuransikan peralatan telekomunikasi yang terpasang
pada menara telekomunikasi. e. The Company shall insure the
telecommunication equipment which installed at the telecommunication tower.
25. Nilai Wajar Aset dan Liabilitas Keuangan 25. Fair Value of Financial Assets and Financial
Liabilities
Nilai wajar adalah nilai dimana suatu instrumen keuangan dapat dipertukarkan antara pihak yang
memahami dan berkeinginan untuk melakukan transaksi wajar, dan bukan merupakan nilai
penjualan akibat kesulitan keuangan atau likuidasi yang dipaksakan. Nilai wajar diperoleh
dari kuotasi harga atau model arus kas diskonto. Fair value is defined as the amount at which the
financial instruments could be exchanged in a current transaction between knowledgeable,
willing parties in an arm’s length transaction, other than in a forced sale or liquidation. Fair
values are obtained from quoted prices and discounted cash flows model, as appropriate.
Berikut adalah nilai tercatat dan estimasi nilai wajar atas aset dan liabilitas keuangan Grup
pada tanggal 30 September 2013 dan 31 Desember 2012:
The following table sets forth the carrying amounts and estimated fair values of Group’s
financial assets and liabilities as of September 30, 2013 and December 31, 2012:
30 September 2013 September 30, 2013 Nilai Tercatat
Estimasi Nilai Carrying
WajarEstimated Amount
Fair Values
Aset Keuangan Financial Assets
Kas dan setara kas 681.732.590.395
681.732.590.395 Cash and cash equivalents
Piutang usaha 70.777.194.572
70.777.194.572 Trade accounts receivable
Piutang lain-lain 34.181.622.785
34.181.622.785 Other accounts receivable
Jumlah Aset Keuangan 786.691.407.752
786.691.407.752 Total Financial Assets
Liabilitas Keuangan Financial Liabilities
Utang usaha 494.740.135.490
494.740.135.490 Trade accounts payable
Pinjaman jangka pendek 718.844.700.000
718.844.700.000 Short-term loans
Utang lain-l ain 253.210.982.727
253.210.982.727 Other accounts payable
Beban akrual 1.646.204.857.939
1.646.204.857.939 Accrued expenses
Utang pinjaman 4.709.375.250.723
4.709.375.250.723 Loans payable
Utang sewa pembiayaan 1.538.469.282.464
1.552.049.459.317 Lease liabilities
Utang obligasi 1.111.990.889.897
1.343.041.853.701 Bonds payable
Liabilitas derivatif 749.636.383.447
749.636.383.447 Derivative liability
Liabilitas tidak l ancar lainnya 63.962.609.787
63.962.609.787 Other non-current liabilities
Jumlah Liabilitas Keuangan 11.286.435.092.474
11.531.066.233.131 Total Financial Liabilities
PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 September 2013 Tidak Diaudit dan
31 Desember 2012 Diaudit serta untuk Periode Sembilan Bulan yang Berakhir
30 September 2013 dan 2012 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali
Dinyatakan Lain PT SMARTFREN TELECOM Tbk
AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements
September 30, 2013 Unaudited and December 31, 2012 Audited and
For the Nine-Month Period Ended September 30, 2013 and 2012 Unaudited
Figures are Presented in Rupiah, unless Otherwise Stated
- 93 -
31 Desember 2012 December 31, 2012 Nilai Tercatat
Estimasi Nilai Carrying
WajarEstimated Amount
Fair Values
Aset Keuangan Financial Assets
Kas dan setara kas 141.301.222.795
141.301.222.795 Cash and cash equivalents
Piutang usaha 44.327.524.174
44.327.524.174 Trade accounts receivable
Piutang lain-lain 36.557.494.299
36.557.494.299 Other accounts receivable
Jumlah Aset Keuangan 222.186.241.268
222.186.241.268 Total Financial Assets
Liabilitas Keuangan Financial Liabilities
Utang usaha 308.425.972.564
308.425.972.564 Trade accounts payable
Utang lain-l ain 239.517.110.042
239.517.110.042 Other accounts payable
Beban akrual 1.556.555.537.519
1.556.555.537.519 Accrued expenses
Utang pinjaman 3.595.754.965.631
3.595.754.965.631 Loans payable
Utang sewa pembiayaan 1.632.481.046.615
1.651.584.864.882 Lease liabilities
Utang obligasi 983.466.808.861
1.101.387.107.538 Bonds payable
Liabilitas derivatif 643.009.348.654
643.009.348.654 Derivative liability
Liabilitas tidak l ancar lainnya 49.129.549.795
53.203.379.542 Other non-current liabilities
Jumlah Liabilitas Keuangan 9.008.340.339.681
9.149.438.286.372 Total Financial Liabilities
Hirarki Nilai Wajar Fair Value Hierarchy
Grup memiliki opsi konversi yang melekat pada Global Note yang dicatat sebagai derivatif dan
diukur pada nilai wajar dan disajikan sebagai “Liabilitas derivatif’. Nilai wajar instrumen
keuangan ini tidak diperdagangkan pada pasar aktif yang ditentukan dengan menggunakan
metode penilaian Black-Scholes. Metode penilaian ini memaksimalkan penggunaan data
pasar yang tersedia dan estimasi entitas khusus. Jika seluruh input signifikan yang dibutuhkan
untuk menentukan nilai wajar dapat diobservasi, maka instrumen tersebut termasuk dalam hirarki
Tingkat 2. The Group has a conversion option embeded in
the Global Note which is accounted for as a derivative, measured at fair value and is
presented as “Derivative liability”. The fair value of this financial instrument that is not traded in an
active market is detemined using valuation technique which is the Black-Scholes valuation
method. This valuation technique maximizes the use of observable market data available and rely
as little as possible on entity’s specific estimates. Since all of the significant inputs required to
measure the fair value of an instrument are observable, the instrument is included in Level 2.
Metode dan asumsi berikut ini digunakan oleh Grup untuk melakukan estimasi atas nilai wajar
setiap kelompok instrumen keuangan. The following methods and assumptions were
used by the Group to estimate the fair value of each classes of financial instrument.
Aset keuangan lancar dan liabilitas keuangan jangka pendek non-derivatif
Non-derivative current financial assets and liabilities
Instrumen keuangan berupa kas dan setara kas, piutang usaha, piutang lain-lain, utang usaha,
utang jangka pendek, utang lain-lain dan beban akrual jatuh tempo dalam jangka pendek maka
nilai tercatat aset dan liabilitas keuangan telah mendekati estimasi nilai wajarnya.
Due to the short term nature of the transactions for cash and cash equivalents, trade accounts
receivable, other accounts receivables, trade accounts payable, short-term loans, other
accounts payable and accrued expenses, the carrying amounts of the these financial assets
and financial liabilities approximate the estimated fair market values.