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.