Trade Accounts 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
- 56 -
30 September 2015 31 Desember 2014
September 30, 2015 December 31, 2014
Operator dalam negeri Domestic operators
PT Bakrie Telecom Tbk 1.204.730.625
808.318.826 PT Bakrie Telecom Tbk
Lain-lain 300.242.966
1.164.821.800 Others
Jumlah 1.504.973.591
1.973.140.626 Subtotal
Operator luar negeri Overseas operators
Citic Telecom 1616 LTD 1.327.505.160
813.950.444 Citic Telecom 1616 LTD
China Telecom 880.377.836
1.141.417.023 China Telecom
Lain-lain 156.614.148
143.245.235 Others
Jumlah 2.364.497.144
2.098.612.702 Subtotal
Jumlah 149.978.208.889
244.963.880.986 Total
Cadangan kerugian penurunan nilai 46.147.159.874
44.249.186.810 Allowance for impairment loss
Pihak ketiga - Bersih 103.831.049.015
200.714.694.176 Third parties - Net
Bersih 106.723.689.007
208.091.942.886 Net
b. Berdasarkan Umur
b. By Age
30 September 2015 31 Desember 2014
September 30, 2015 December 31, 2014
Pihak berelasi Catatan 41 Related parties Note 41
Belum jatuh tempo dan tidak mengalami penurunan nilai
191.882.425 148.213.287
Not past due and unimpaired Jatuh tempo namun tidak
mengalami penurunan nilai Past due but unimpaired
1 - 30 hari 273.474.160
1.646.633.140 1 - 30 days
31 - 60 hari 15.098.400
1.622.700.755 31 - 60 days
61 - 90 hari -
571.917.871 61 - 90 days
91 - 120 hari 654.545
531.221.630 91 - 120 days
120 hari 2.411.530.462
2.856.562.027 More than 120 days
Jumlah 2.892.639.992
7.377.248.710 Subtotal
Pihak ketiga Third parties
Belum jatuh tempo dan mengalami penurunan nilai
70.298.600.455 165.697.941.784
Not past due and impaired Jatuh tempo dan mengalami
penurunan nilai Past due and impaired
1 - 30 hari 17.206.355.558
16.763.011.286 1 - 30 days
31 - 60 hari 8.975.288.177
6.112.083.388 31 - 60 days
61 - 90 hari 659.655.537
4.258.060.338 61 - 90 days
91 - 120 hari 465.777.435
270.457.881 91 - 120 days
120 hari 6.225.371.853
7.613.139.499 More than 120 days
Jumlah 103.831.049.015
200.714.694.176 Subtotal
Jumlah 106.723.689.007
208.091.942.886 Total
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
- 57 - c.
Berdasarkan Mata Uang c. By
Currency
30 September 2015 31 Desember 2014
September 30, 2015 December 31, 2014
Rupiah 147.779.262.112
244.975.307.909 Rupiah
Dolar Amerika Serikat Catatan 42 5.091.586.769
7.365.821.787 U.S. Dollar Note 42
Jumlah 152.870.848.881
252.341.129.696 Total
Cadangan kerugian penurunan nilai 46.147.159.874
44.249.186.810 Allowance for impairment loss
Bersih 106.723.689.007
208.091.942.886 Net
Mutasi cadangan kerugian penurunan nilai piutang adalah sebagai berikut:
The changes in allowance for impairment are as follows:
30 September 2015 31 Desember 2014
September 30, 2015 December 31, 2014
Saldo awal Beginning balance
Perusahaan 32.836.040.819
30.881.670.719 Company
Anak perusahaan 11.413.145.991
10.146.521.571 Subsidiary
Penambahan Catatan 34 Additions Note 34
Perusahaan 714.281.734
1.954.370.100 Company
Anak perusahaan 1.183.691.330
1.266.624.420 Subsidiary
Saldo akhir 46.147.159.874
44.249.186.810 Ending balance
Manajemen berpendapat bahwa jumlah penyisihan kerugian penurunan nilai piutang
adalah cukup untuk menutup kerugian yang mungkin timbul akibat tidak tertagihnya piutang
dagang. Management believes that the allowance for
impairment is adequate to cover possible losses which might arise from uncollectible trade
accounts receivable.
Manajemen juga berpendapat bahwa tidak terdapat risiko yang terkonsentrasi secara
signifikan atas piutang usaha pihak ketiga. Management believes that there are no
significant concentrations of credit risk on trade accounts receivable from third parties.
Pada tanggal 30 September 2015 dan 31 Desember 2014, piutang usaha Entitas anak
digunakan sebagai jaminan atas perolehan pinjaman dari China Development Bank CDB
adalah masing-masing sebesar Rp 771.671.205.845 dan Rp 672.263.561.241
Catatan 21. As of September 30, 2015 and December 31,
2014, trade accounts receivable of the subsidiary amounting to Rp 771,671,205,845 and
Rp 672,263,561,241, espectively are used as collateral for the loan obtained from China
Development Bank CDB Note 21.
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
- 58 -
6. Persediaan 6. Inventories
30 September 2015 31 Desember 2014
September 30, 2015 December 31, 2014
Telepon genggam dan aksesoris 539.583.701.350
428.315.422.597 Handsets and accessories
Kartu perdana dan voucher pulsa isi ulang
6.780.963.648 11.227.967.920
Starter packs and vouchers Jumlah
546.364.664.998 439.543.390.517
Total Penyisihan penurunan nilai persediaan
24.092.875.602 20.355.939.174
Allowance for decline in value Bersih
522.271.789.396 419.187.451.343
Net
Mutasi penyisihan penurunan nilai persediaan adalah sebagai berikut:
The changes in allowance for decline in value are as follows:
30 September 2015 31 D esember 2014
Septem ber 30, 2015 December 31, 2014
Balance at the beginning of the Saldo aw al tahun
20.355.939.174 2.385.304.777
year Penambahan 3.736.936.428
17.970.634.397 Provision
Saldo akhir tahun 24.092.875.602
20.355.939.174 Balance at the end of the year
Manajemen berpendapat bahwa penyisihan penurunan nilai persediaan tersebut adalah
cukup untuk menutup kerugian yang mungkin timbul.
Management believes that the allowance for decline in value of inventories is adequate to
cover possible losses on decline in value of inventories.
Biaya pembelian persediaan diakui sebagai “Beban lain-lain” dalam laporan rugi
komprehensif adalah masing-masing sebesar Rp 1.040.998.939.120 dan
Rp 3.252.318.247.852 untuk periode sembilan bulan yang berakhir pada 30 September 2015
dan 2014. The cost of inventory purchased recognized as
“Other expenses” in the consolidated statements of comprehensive loss amounted to
Rp 1,040,998,939,120 and Rp 3,252,318,247,852 for the nine-month periods
ended September 30, 2015 and 2014, respectively.
Pada tanggal 30 September 2015, seluruh persediaan telah diasuransikan kepada PT
Asuransi Asoka Mas, PT Asuransi Indrapura, PT Asuransi Wahana Tata, PT Asuransi AXA
Indonesia dan PT Asuransi Cakrawala Proteksi Indonesia, pihak ketiga dengan nilai
pertanggungan sebesar Rp 267.642.648.674 terhadap risiko kebakaran, bencana alam, dan
risiko keuangan lainnya. Pada tanggal
31 Desember 2014, seluruh persediaan telah diasuransikan kepada PT Asuransi Sinar Mas,
pihak berelasi, PT Asuransi Asoka Mas dan PT Asuransi Ekspor Indonesia, pihak ketiga dengan
nilai pertanggungan sebesar
Rp 319.128.858.007 terhadap risiko kebakaran, bencana alam, dan risiko keuangan lainnya. Nilai
pertanggungan persediaan tersebut termasuk As of September 30, 2015, inventories are
insured with PT Asuransi Asoka Mas, PT Asuransi Indrapura, PT Asuransi Wahana Tata,
PT Asuransi AXA Indonesia dan PT Asuransi Cakrawala Proteksi Indonesia, third parties, with
total coverage of Rp 267,642,648,674, against fine, natural disaster, and other possible risk. As
of December 31, 2014, inventories are insured with PT Asuransi Sinar Mas, a related party, PT
Asuransi Asoka Mas and PT Asuransi Ekspor Indonesia, third parties, with total coverage of
Rp 319,128,858,007, against fine, natural disaster, and other possible risk. Insurance
coverage for inventory is included in property insurance of the Company and its subsidiary
Note 10.
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
- 59 - dalam asuransi properti Grup Catatan 10.
Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi
kemungkinan kerugian atas aset yang diasuransikan.
Management believes that the insurance coverage is adequate to cover possible losses on
the assets insured.
Pada tanggal 30 September 2015 dan 31 Desember 2014, nilai persediaan masing-
masing sebesar nihil dan Rp 273.806.200.406 milik entitas anak digunakan sebagai jaminan
atas perolehan pinjaman dari CDB namun tidak dibatasi penggunaannya Catatan 21.
As of September 30, 2015 and December 31, 2014, the inventories, amounting to nil and Rp
273,806,200,406, respectively, owned by one of the subsidiaries, are used as collateral for the
loan obtained from CDB but the usage is not restricted Note 21.