Transaksi dan Penjabaran Mata Uang Asing Transaction and Foreign Currency Aset Keuangan Financial Assets
i. Aset keuangan diukur melalui laporan laba rugi
i. Financial assets measured at fair value through profit and loss
Aset keuangan pada nilai wajar melalui laporan laba rugi terdiri dari aset keuangan yang diklasifikasikan ke dalam kelompok untuk diperdagangkan dan aset keuangan pada saat pengakuan awal ditetapkan pada nilai wajar melalui laporan laba rugi. Financial assets measured at fair value through profit and loss include the financial assets and liabilities held for trading and assets designated upon initial recognition at fair value through profit and loss. Aset keuangan diklasifikasikan sebagai dimiliki untuk diperdagangkan jika diperoleh untuk tujuan dijual atau dibeli kembali dalam waktu dekat. Aset derivatif juga diklasifikasikan sebagai dimiliki untuk diperdagangkan kecuali ditetapkan sebagai instrumen lindung nilai yang efektif. Aset keuangan pada nilai wajar melalui laporan laba rugi dicatat di laporan posisi keuangan konsolidasian pada nilai wajar dengan keuntungan atau kerugian diakui dalam laporan laba rugi komprehensif konsolidasian. Financial assets are classified as held for trading if acquired for the purpose of sale or repurchase in the near future. Derivative assets are also classified as held for trading unless designated as effective hedging instruments. Financial assets measured at fair value through profit or loss recorded in the consolidated statements of financial position at fair value with gains or losses are recognized in the consolidated statements of comprehensive income. ii. Pinjaman dan Piutang ii. Loans and Receivables Pinjaman dan Piutang adalah aset keuangan non-derivatif dengan pembayaran tetap atau telah ditentukan yang tidak mempunyai kuotasi di pasar aktif dan Perusahaan dan entitas anak tidak berniat untuk menjualnya segera atau dalam waktu dekat. Loans and Receivables is non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and the Company and subsidiaries does not intend to sell immediately or in the near future. Kas dan setara kas, kas yang dibatasi penggunaannya, piutang usaha, piutang lain- lain, piutang dari pihak berelasi Perusahaan dan entitas anak termasuk dalam kategori ini. The Company and subsidiaries’ cash and cash equivalent, restricted cash in banks, trade receivables, others receivables, due from related parties are included in this category. iii. Dimiliki hingga jatuh tempo iii. Held-to-Maturity Dimiliki hingga jatuh tempo adalah aset keuangan non-derivatif dengan pembayaran tetap atau telah ditentukan dan jatuh temponya telah ditetapkan dimana Perusahaan dan entitas anak mempunyai intensi positif dan kemampuan untuk memiliki aset keuangan tersebut hingga jatuh tempo, dan tidak ditetapkan pada nilai wajar melalui laporan laba rugi atau tersedia untuk dijual. Held-to-maturity are non-derivative financial assets with fixed or determinable payments and fixed maturity which the Company and subsisdiaries have a positive intention and ability to held-to-maturity, and are not designated at fair value through profit and loss or available for sale. Perusahaan dan entitas anak tidak memiliki investasi dimiliki hingga jatuh tempo pada tanggal 31 Desember 2012, 2011 dan 2010. The Company and subsidiaries’ do not have any held-to-maturity investments as of 31 December 2012, 2011 and 2010. 108 2012 Annual Report PT Tower Bersama Infrastructure Tbk These Consolidated Financial Statements are Originally Issued in Indonesian Language Ekshibit E16 Exhibit E16 PT TOWER BERSAMA INFRASTRUCTURE Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2012, 2011 DAN 2010 Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain PT TOWER BERSAMA INFRASTRUCTURE Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2012, 2011 AND 2010 Expressed in million Rupiah, unless otherwise stated 2. I KHTISAR KEBIJAKAN AKUNTANSI YANG PENTING Lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Continued
e. Aset dan Liabilitas Keuangan Lanjutan e. Financial Assets and Liabilities Continued 1. Aset dan Liabilitas Keuangan Lanjutan 1. Financial Assets and Liabilities CountinuedParts
» Pendirian Perusahaan tbig ar 2012 low res
» Dewan Komisaris, Direksi, Komite Audit dan Karyawan
» GENERAL Continued b. Dewan Komisaris, Direksi, Komite Audit dan
» GENERAL Continued c. Struktur Entitas Anak Lanjutan
» 1 PT Telenet Internusa Continued
» Structure of Subsidiaries Continued 2 PT United Towerindo dan entitas anak
» 2 PT United Towerindo and subsidiary Continued
» 3 PT Tower Bersama dan entitas anak 3 PT Tower Bersama and subsidiaries
» Structure of Subsidiaries Continued 4 PT Tower One dan entitas anak Lanjutan
» 5 PT Triaka Bersama Continued
» 7 PT Solusi Menara Indonesia Continued
» 8 Tower Bersama Singapore Pte. Ltd. 8 Tower Bersama Singapore Pte. Ltd.
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Dasar Penyajian Laporan Keuangan Konsolidasian
» Prinsip Konsolidasian Lanjutan Principles of Consolidation Continued
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Aset Keuangan Lanjutan Financial Assets Continued
» Aset keuangan diukur melalui laporan laba rugi
» Aset Keuangan Lanjutan Financial Assets Continued Liabilitas Keuangan Financial Liabilities
» Liabilitas Keuangan Lanjutan Financial Liabilities Continued
» Pengukuran Nilai Wajar Fair Value Measurement
» Pengukuran Nilai Wajar Lanjutan Fair Value Measurement Continued
» Pengukuran Biaya Perolehan Diamortisasi Amortized Cost Measurement
» Penurunan Nilai dari Aset Keuangan Impairment of Financial Assets
» Impairment of Financial Assets Continued
» Aset dan Liabilitas Keuangan Lanjutan Financial Assets and Liabilities Continued
» Lindung Nilai atas Arus Kas Cash Flow Hedges
» Kas dan Setara Kas Cash and Cash Equivalents
» Piutang dan Penyisihan Piutang Ragu-ragu Receivables and Provision for Doubtful Accounts
» Piutang dan Penyisihan Piutang Ragu-ragu
» Receivables and Provision for Doubtful Accounts Continued
» Aset Tetap dan Penyusutan Property and Equipment, and Depreciation
» Properti Investasi Investment Properties
» Bangunan dalam Penyelesaian Construction in Progress
» Imbalan Pasca-Kerja Post–Employment Benefits
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Perpajakan Taxation tbig ar 2012 low res
» Transaksi Restrukturisasi Entitas Sepengendali Restructuring Transactions of Entities Under
» Selisih Transaksi Perubahan Ekuitas Entitas Anak
» Differences Arising from Changes in Subsidiaries’ Equity Continued
» Goodwill dan Goodwill Negatif Goodwill and Negative Goodwill
» Laba Bersih per Saham Dasar Basic Earnings per Share
» Persediaan Inventories tbig ar 2012 low res
» Penurunan Nilai Aset Impairment of Assets
» Informasi Segmen Segment Information
» Tambahan Modal Disetor - Bersih Additional Paid-in Capital – Net
» Aset Tak Berwujud Lanjutan Intangible Assets Continued Penggunaan Estimasi Use of Estimates
» Penggunaan Estimasi Lanjutan Use of Estimates Continued
» RESTRICTED CASH IN BANKS TRADE RECEIVABLES
» TRADE RECEIVABLES Continued Penggunaan Estimasi Lanjutan Use of Estimates Continued
» PERSEDIAAN DAN PERLENGKAPAN INVENTORIES AND SUPPLIES
» UANG MUKA DAN BEBAN DIBAYAR DI MUKA ADVANCE PAYMENTS AND PREPAID EXPENSES
» ASET TETAP Lanjutan PROPERTY AND EQUIPMENT Continued
» PROPERTI INVESTASI Lanjutan INVESTMENT PROPERTIES Continued
» UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION Penggunaan Estimasi Lanjutan Use of Estimates Continued
» Pajak Dibayar di Muka Prepaid Taxes
» PERPAJAKAN Lanjutan TAXATION Continued
» PENDAPATAN YANG DITERIMA DI MUKA UNEARNED INCOME
» PENDAPATAN YANG DITERIMA DI MUKA Lanjutan UNEARNED INCOME Continued
» BEBAN YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» SEWA PEMBIAYAAN FINANCE LEASES
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM LOANS Continued
» Fasilitas Pinjaman Revolving Seri 2 sebesar US 50 juta
» Second Series of US 50 million Revolving Credit Facility
» Fasilitas Pinjaman Seri 3 sebesar US 200 juta Third Series of US 200 million Term Loan
» Third Series of US 200 million Term Loan Facility Continued
» Fasilitas Pinjaman Seri 4 sebesar US 166,5 juta Fourth Series of US 166.5 million Term Loan
» Fourth Series of US 166.5 million Term Loan Facility Continued
» Fasilitas Pinjaman Seri 5 dalam IDR, setara dengan US 158,5 juta
» Fifth Series of IDR Equivalent US 158.5 million Term Loan Facility
» MODAL SAHAM Lanjutan SHARE CAPITAL Continued
» BALANCES AND TRANSACTIONS WITH RELATED PARTIES 2 0 1 2
» SALDO DAN TRANSAKSI DENGAN PIHAK BERELASI
» BALANCES AND TRANSACTIONS WITH RELATED PARTIES Continued
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCES ARISING FROM RESTRUCTURING TRANSACTIONS OF
» TAGIHAN DERIVATIF DAN CADANGAN LINDUNG NILAI ARUS KAS Lanjutan
» DERIVATIVE RECEIVABLES AND CASH FLOW HEDGING RESERVES Continued PENDAPATAN REVENUE
» BEBAN POKOK PENDAPATAN COST OF REVENUE
» BEBAN USAHA OPERATING EXPENSES
» CADANGAN IMBALAN PASCA-KERJA PROVISION FOR POST-EMPLOYMENT BENEFITS
» CADANGAN IMBALAN PASCA-KERJA Lanjutan
» Employee Benefits Expense 2 0 1 2 tbig ar 2012 low res
» Discount rate is ranges between 10.29 and 11.13. a. Goodwill Goodwill
» GOODWILL DAN GOODWILL NEGATIF Lanjutan GOODWILL AND NEGATIVE GOODWILL Continued
» KEPENTINGAN NON-PENGENDALI NON CONTROLLING INTEREST
» PT Hutchison CP Telecommunications Hutchison
» PT Axis Telekom Indonesia dahulu PT Natrindo Telepon Seluler NTS
» PT Axis Telekom Indonesia formerly PT Indosat Tbk Indosat PT Indosat Tbk Indosat
» PT Indosat Tbk Indosat Lanjutan PT Indosat Tbk Indosat Continued
» PT Telekomunikasi Selular Telkomsel
» PT Smartfren Telecom Tbk dahulu PT Mobile-8 Telecom Tbk Mobile-8
» PT Smartfren Telecom Tbk formerly PT Mobile-8 Telecom Tbk Mobile-8
» PT Telekomunikasi Indonesia Tbk Telkom
» PERJANJIAN PENTING Lanjutan SIGNIFICANT AGREEMENTS Continued
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION Continued
» MANAJEMEN RISIKO KEUANGAN Lanjutan FINANCIAL RISK MANAGEMENTContinued
» AKTIFITAS YANG TIDAK MEMPENGARUHI LAPORAN ARUS KAS KONSOLIDASIAN
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