Liabilitas Sewa Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir 30 September 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 86 - Berdasarkan lessor: Lease liabilities by lessors are as follows: 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 PT Inti Bangun Sejahtera 865.421.724.556 894.492.630.885 PT Inti Bangun Sejahtera PT Profesional Telekomunikasi PT Profesional Telekomunikasi Indonesia 220.041.997.289 254.747.656.173 Indonesia PT Tower Bersama 77.287.644.572 86.660.228.356 PT Tower Bersama PT Solusindo Kreasi Pratama 55.964.016.518 63.829.996.023 PT Solusindo Kreasi Pratama PT Komet Konsorsium 43.916.329.621 48.056.312.620 PT Komet Konsorsium PT Sarana Inti Persada 14.136.893.225 16.577.074.293 PT Sarana Inti Persada PT Gihon Telekomunikasi Indonesia 11.471.518.406 13.266.204.423 PT Gihon Telekomunikasi Indonesia Lain-lain masing-masing dibawah Rp 10 miliar 13.819.856.108 18.833.099.436 Others below Rp 10 billion Total 1.302.059.980.295 1.396.463.202.209 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 aset 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 dinikmati Perusahaan; c. Rental cancellation before end of lease term by the Company will result in a lease payment obligation for the remaining unutilized period; 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. PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir 30 September 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 87 - 24. Liabilitas Tidak Lancar Lainnya 24. Other Non-Current Liabilities 30 September 2015 31 Desember 2014 September 30, 2015 December 31, 2014 PT Bakrie Telecom Tbk Catatan 44 361.846.507.440 340.291.598.517 PT Bakrie Telecom Tbk Note 44 Nokia Solutions and Nokia Solutions and Networks OY Catatan 44 162.154.574.145 - Networks OY Note 44 Laba hari ke-1 ditangguhkan Catatan 44 159.708.401.483 159.708.401.483 Deferred day 1 gain Note 44 Biaya restrukturisasi obligasi Catatan 22 100.027.405.560 78.312.097.825 Restructuring charges Note 22 PT Nokia Solutions And Networks PT Nokia Solutions And Networks Indonesia Catatan 44 60.221.841.868 - Indonesia Note 44 Liabilitas tidak lancar lainnya 843.958.730.496 578.312.097.825 Other non-current liabilities 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 2015 dan 31 Desember 2014: The following table sets forth the carrying amounts and estimated fair values of Group’s financial assets and liabilities as of September 30, 2015 and December 31, 2014: 30 September September 30, 2015 Nilai Tercatat Estimasi Nilai Carrying W ajarEstimated Amount Fair Values Aset Keuangan Lancar Current Financial Assets Kas dan setara kas 577.157.412.293 577.157.412.293 Cash and cash equivalents Piutang usaha 106.723.689.007 106.723.689.007 Trade accounts receivable Piutang lain-lain 186.015.518.905 186.015.518.905 Other accounts receivable Aset Keuangan Tidak Lancar Non-current Financial Asset Uang muka jangka panjang 1.934.434.054.640 1.934.434.054.640 Long-term advance Jumlah Aset Keuangan 2.804.330.674.845 2.804.330.674.845 Total Financial Assets Liabilitas Keuangan Lancar Current Financial Liabilities Utang usaha 362.923.545.201 362.923.545.201 Trade accounts payable Utang lain-lain 572.103.105.136 572.103.105.136 Other accounts payable Beban akrual 2.124.434.854.034 2.124.434.854.034 Accrued expenses Liabilitas Keuangan Tidak Lancar Non-current Financial Liabilities Liabilitas sewa pembiayaan 1.302.059.980.295 1.297.317.746.995 Lease liabilities Utang pinjaman 5.411.779.036.562 5.411.779.036.562 Loans payable Utang obligasi 1.398.320.869.268 1.990.443.045.423 Bonds payable Liabilitas derivatif 701.648.482.441 701.648.482.441 Derivative liability Liabilitas tidak lancar lainnya 843.958.730.496 843.958.730.496 Other non-current liabilities Jumlah Liabilitas Keuangan 12.717.228.603.433 13.304.608.546.288 Total Financial Liabilities PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian 30 September 2015 Tidak Diaudit dan 31 Desember 2014 dan 2013 Disajikan Kembali dan untuk Periode Sembilan Bulan yang Berakhir 30 September 2015 dan 2014 Tidak Diaudit Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements September 30, 2015 Unaudited and December 31, 2014 and 2013 as Restated and For the Nine-Month Periods Ended September 30, 2015 and 2014 Unaudited Figures are Presented in Rupiah, unless Otherwise Stated - 88 - 31 De sember December 31, 2014 Nilai Tercatat Estimasi Nilai Carrying WajarEstimated Amount Fair Values Aset Keuangan Lancar Current Financial Assets Kas dan setara kas 721.857.401.448 721.857.401.448 Cash and cash equivalents Piutang usaha 208.091.942.886 208.091.942.886 Trade accounts receivable Piutang lain-lain 36.994.792.899 36.994.792.899 Other accounts receivable Aset Keuangan Tidak Lancar Non-current Financial Asset Uang muka jangka panjang 620.276.750.369 620.276.750.369 Long-term advance Jumlah Aset Keuangan 1.587.220.887.602 1.587.220.887.602 Total Financial Assets Liabilitas Keuangan Lancar Current Financial Liabilities Pinjaman jangka pendek 2.101.116.000.000 2.101.116.000.000 Short-term loan Utang usaha 397.476.518.096 397.476.518.096 Trade accounts payable Utang lain-l ain 452.253.081.645 452.253.081.645 Other accounts payable Beban akrual 2.108.888.374.402 2.108.888.374.402 Accrued expenses Liabilitas Keuangan Tidak Lancar Non-current Financial Liabilities Liabilitas sewa pembiayaan 1.396.463.202.209 1.401.138.123.039 Lease liabilities Utang pinjaman 4.431.372.798.265 4.431.372.798.265 Loans payable Utang obligasi 1.227.372.063.135 1.684.565.652.250 Bonds payable Liabilitas derivatif 687.811.806.916 687.811.806.916 Derivative liability Liabilitas tidak l ancar lainnya 578.312.097.825 578.312.097.825 Other non-current liabilities Jumlah Liabilitas Keuangan 13.381.065.942.493 13.842.934.452.438 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 class of financial instrument. Aset keuangan lancar dan liabilitas keuangan jangka pendek Current financial assets and liabilities Instrumen keuangan yang transaksinya bersifat jangka pendek maka nilai tercatat aset dan liabilitas keuangan telah mendekati estimasi nilai wajarnya. Due to the short term nature of the transactions, the carrying amounts of current financial assets and financial liabilities approximate the estimated fair values.