in Indonesian Language
Ekshibit E45 Exhibit E45
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE 9 SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD OF 9 NINE MONTHS
ENDED 30 SEPTEMBER 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated
27. SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
27. DIFFERENCES ARISING FROM RESTRUCTURING TRANSACTIONS OF ENTITIES UNDER COMMON
CONTROL Pada tanggal 7 Januari 2009, PT Tower Bersama TB,
entitas anak, melakukan pembelian saham PT Prima Media Selaras sebanyak 15.000 saham dari PT Prime Asia Capital,
pihak yang berelasi. Selisih antara nilai perolehan dan nilai wajar aset bersih yang diperoleh sebesar Rp 2.008 disajikan
sebagai “Selisih Nilai Transaksi Restrukturisasi Entitas Sepengendali” sebagai bagian dari ekuitas Catatan 2o.
On 7 January 2009, PT Tower Bersama TB, a subsidiary, acquired 15,000 shares of PT Prima Media
Selaras from PT Prime Asia Capital, a related party. The difference between the cost and the fair value of net
assets acquired amounting to Rp 2,008 is presented as Differences Arising From Restructuring Transactions of
Entities Under Common Control as part of equity Note 2o.
28. KENAIKAN NILAI WAJAR ATAS PROPERTI INVESTASI
28. INCREASE IN FAIR VALUE OF INVESTMENT PROPERTIES
Akun ini merupakan estimasi kenaikan nilai wajar properti investiasi selama periode 9 sembilan bulan yang
berakhir pada 30 September 2011 dan 2010. This account represents estimated fair value increase of
investment properties for 9 nine months period ended 30 September 2011 and 2010.
29. TAGIHAN DERIVATIF 29. DERIVATIVES RECEIVABLES
Entitas anak melakukan kontrak cross currency swap dalam rangka mengantisipasi risiko fluktuasi tingkat bunga
dan nilai tukar atas pinjaman bank dalam mata uang asing. Nilai wajar tagihan kewajiban derivatif pada tanggal 30
September 2011 dan 31 Desember 2010 masing-masing adalah Rp 57.333 dan Rp 23.719.
The subsidiaries entered into cross currency swap contracts in order to mitigate the fluctuations in interest
rates and exchange rates from bank loans in foreign currency. Fair value of derivatives receivables liabilities
as of 30 September 2011 and 31 December 2010 were amounting to Rp
. 57,333 and Rp 23,719, respectively.
Instrumen derivatif ini telah memenuhi kriteria akuntansi lindung nilai berdasarkan PSAK 55 revisi 2006. Oleh
karena itu, nilai wajar bersih dari tagihan derivatif pada tanggal 30 September 2011 dan 31 Desember 2010
sesudah memperhitungkan perubahan kurs hutang bank yang dilindung nilai diakui sebagai bagian efektif atas laba
instrumen lindung nilai pada entitas anak dan dicatat pada akun ”Selisih Transaksi Perubahan Ekuitas Entitas anak”
pada Ekuitas Perusahaan masing-masing sebesar Rp
. 52.599 dan Rp 12.505 Catatan 30.
These derivative instruments qualified the criteria of hedge accounting based on SFAS No. 55 revised 2006.
Therefore, the net fair value of derivative receivable as at 30 September 2011 and 31 December 2010 after
considering the foreign exchange translation of related hedged loans is recognized as effective portion of gains
on hedging instruments at the Subsidiaries level and presented as ”Differences Arising from Changes in
Subsidiaries’ Equity” in the Company’s equity section of Rp 52,599 and Rp
. 12,505 Note 30.
30. SELISIH TRANSAKSI PERUBAHAN EKUITAS ENTITAS ANAK
30. DIFFERENCES ARISING FROM CHANGES IN SUBSIDIARIES’ EQUITY
Akun ini berasal dari transaksi sebagai berikut: This account derived from following transactions:
30 Sep 31 Des
30 Sep 2011 31 Dec 2010
a. Selisih transaksi perubahan ekuitas a. Differences arising from changes
anak Perusahaan 30,459
8,983 in subsidiaries equity
b. Bagian efektif atas laba atas instrumen b. Effective portion of gains on hedging
lindung nilai pada anak Perusahaan 22,140
3,522 instrument at subsidiaries
Jumlah 52,599
12,505 Total
in Indonesian Language
Ekshibit E46 Exhibit E46
PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK PERIODE 9 SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD OF 9 NINE MONTHS
ENDED 30 SEPTEMBER 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated
Rincian dari masing-masing komponen tersebut di atas adalah sebagai berikut:
Details of each component above are as follows:
30 Sep 2011 30 Sep 2011
a. Selisih transaksi perubahan ekuitas entitas anak a. Differences arising from changes in subsidiaries’ equity
b. Bagian efektif atas laba atas instrumen lindung nilai pada entitas anak
b. Effective portion of gains on hedging instruments at subsidiaries
31 Des 2010 31 Dec 2010
a. Selisih transaksi perubahan ekuitas entitas anak a. Differences arising from changes in subsidiaries equity
Anak PerusahaanSubsidiaries Nilai wajar tagihan
derivatifFair value of derivatives
receivables Persentase
kepemilikan Percentage of
ownership Selisih transaksi perubahan
ekuitas anak PerusahaanDifferences arising
from changes in Subsidiaries equity
PT Metric Solusi Integrasi 5,404
100.00 5,404
PT United Towerindo 115
100.00 115
PT Tower Bersama 17,945
98.00 17,586
PT Tower One 7,355
99.99 7,354
Jumlah Total 30,819
30,459
Anak PerusahaanSubsidiaries Nilai wajar tagihan
derivatifFair value of derivatives
receivables Persentase
kepemilikanPercent age of ownership
Selisih transaksi perubahan ekuitas anak Perusahaan
Differences arising from changes in Subsidiaries equity
PT United Towerindo 998
100.00 998
PT Tower Bersama 18,540
98.00 18,169
PT Telenet Internusa 4,994
99.50 4,969
Jumlah Total 22,536
22,140
Anak PerusahaanSubsidiaries Nilai wajar tagihan
derivatifFair value of derivatives
receivables Persentase
kepemilikanPercent age of ownership
Selisih transaksi perubahan ekuitas anak Perusahaan
Differences arising from changes in Subsidiaries equity
PT Metric Solusi Integrasi 768
100.00 768
PT United Towerindo 1,044
100.00 1,044
PT Tower Bersama 4,034
98.00 3,953
PT Tower One 3,218
99.99 3,218
Jumlah Total 9,064
8,983