Daftar Laporan Audit
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 1 Page
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali nilai nominal per saham)
30/09/2013
INTERIM CONSOLIDATED STATEMENTS
OF FINANCIAL POSITION AS AT
30 SEPTEMBER 2013 AND 31 DECEMBER 2012
(Expressed in millions of Rupiah,
except par value per share)
Catatan/
Notes
31/12/2012
Aset lancar
Current assets
Kas dan setara kas
Piutang usaha - setelah dikurangi
provisi penurunan nilai
piutang
- Pihak ketiga
- Pihak berelasi
Piutang lain-lain
- Pihak ketiga
- Pihak berelasi
Persediaan
Pajak dibayar dimuka
- Pajak penghasilan badan
- Klaim restitusi pajak
- Pajak lainnya
Beban dibayar dimuka
Piutang derivatif
Aset lain-lain
2,117,162
3
791,805
145,102
5,161
176,055
1,817,128
56,547
Jumlah aset lancar
5,445,315
136,843
5,161
96,481
1,905,088
69,456
76,723
Cash and cash equivalents
Trade receivables - net of
provision for receivables
impairment
Third parties Related parties Other receivables
Third parties Related parties Inventories
Prepaid taxes
Corporate income tax Claim for tax refund Other taxes Prepayments
Derivative receivables
Other assets
1,026,223
15,658
4
26b
468,152
37,535
42,503
3,455
40,321
26c
21,674
260
49,807
3,658,985
Total current assets
25a
5
24
6
Aset tidak lancar
Aset tetap - setelah dikurangi
akumulasi penyusutan
Aset takberwujud
Investasi pada pengendalian
bersama entitas
Beban dibayar dimuka
Piutang derivatif
Aset lain-lain
Non-current assets
30,339,318
805,542
7
8
29,643,274
376,513
199,608
1,346,886
565,426
467,101
9
5
24
6
1,279,063
66,511
431,359
Fixed assets - net of
accumulated depreciation
Intangible assets
Investment in jointly controlled
entity
Prepayments
Derivative receivables
Other assets
Jumlah aset tidak lancar
33,723,881
31,796,720
Total non-current assets
Jumlah aset
39,169,196
35,455,705
Total assets
Catatan atas laporan keuangan merupakan bagian tak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of
these consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 2 Page
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali nilai nominal per saham)
INTERIM CONSOLIDATED STATEMENTS
OF FINANCIAL POSITION AS AT
30 SEPTEMBER 2013 AND 31 DECEMBER 2012
(Expressed in millions of Rupiah,
except par value per share)
Catatan/
Notes
30/09/2013
31/12/2012
Liabilitas jangka pendek
Hutang usaha dan hutang lain-lain
- Pihak ketiga
- Pihak berelasi
Hutang pajak
- Pajak penghasilan badan
- Pajak lainnya
Beban yang masih harus dibayar
Pendapatan tangguhan
Liabilitas imbalan kerja jangka
pendek
Provisi
Current liabilities
Liabilitas imbalan kerja jangka
panjang - bagian lancar
Pinjaman jangka panjang bagian lancar
-
14
8,247
3,081,949
13
4,306,572
Trade and other payables
Third parties Related parties Taxes payable
Corporate income tax Other taxes Accrued expenses
Deferred revenue
Short-term employee
benefit liabilities
Provisions
Long-term employee
benefit liabilities current portion
Long-term loans current portion
Jumlah liabilitas jangka pendek
7,251,365
8,739,996
Total current liabilities
2,574,075
4,104
10
10,26d
25b
2,648,827
4,794
5,945
50,705
649,954
763,713
11
12
56,350
46,220
576,371
930,460
103,595
17,325
14
162,155
-
Liabilitas jangka panjang
Non-current liabilities
Pinjaman jangka panjang
Liabilitas pajak tangguhan
Hutang derivatif
Liabilitas imbalan kerja jangka
panjang
Provisi
14,458,860
1,635,425
55,462
13
25d
24
9,213,417
1,589,908
58,820
145,915
418,392
14
14a
171,030
312,498
Long-term loans
Deferred tax liabilities
Derivative payables
Long-term employee
benefit liabilities
Provisions
Jumlah liabilitas jangka panjang
16,714,054
11,345,673
Total non-current liabilities
Ekuitas yang dapat diatribusikan
kepada pemilik entitas induk
Equity attributable to the
owners of the parent entity
Modal saham - modal dasar
22.650.000.000 saham biasa,
modal ditempatkan dan disetor penuh
sebesar 8.534.490.667 (31/12/2012 :
8.526.276.611) saham biasa,
dengan nilai nominal Rp 100
per saham
Tambahan modal disetor
Saldo laba
- Telah ditentukan penggunaannya
- Belum ditentukan penggunaannya
853,449
5,487,439
15
15
852,628
5,454,351
600
8,862,289
17
500
9,062,557
Share capital - authorised
capital 22,650,000,000
ordinary shares, issued and
fully paid capital
8,534,490,667 (31/12/2012 :
8,526,276,611) ordinary
shares, with par value
of Rp 100 per share
Additional paid-in capital
Retained earnings
Appropriated Unappropriated -
Jumlah ekuitas
15,203,777
15,370,036
Total equity
Jumlah liabilitas dan ekuitas
39,169,196
35,455,705
Total liabilities and equity
Catatan atas laporan keuangan merupakan bagian tak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of
these consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 3 Page
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali laba bersih per saham)
2013
(9 bulan/
months)
2012*
(9 bulan/
months)
19, 26e
15,808,477
15,695,286
5,517,716
5,573,967
20a
7
(4,377,687)
(4,200,663)
(3,941,444)
(3,703,835)
(1,570,188)
(1,541,754)
(1,411,402)
(1,270,307)
21,26f
(2,862,531)
(2,166,525)
(947,417)
(908,757)
20b
(1,040,786)
(934,455)
(373,684)
(352,117)
22,26g
(706,999)
(686,703)
(233,536)
(207,649)
20c
(401,475)
(714,556)
(84,193)
(102,810)
(523,361)
(266,586)
(54,256)
(43,018)
(137,934)
(601,672)
(30,916)
(20,259)
(188,787)
(43,129)
(18,086)
(26,009)
(14,491,700)
(12,320,183)
(5,457,360)
(4,426,243)
1,316,777
3,375,103
Catatan/
Notes
Pendapatan
Beban
Beban infrastruktur
Beban penyusutan
Beban interkoneksi dan
beban langsung lainnya
Beban penjualan dan
pemasaran
Beban gaji dan
kesejahteraan karyawan
Beban perlengkapan dan
overhead
Kerugian selisih kurs - bersih
Beban amortisasi
Lain-lain
Biaya keuangan
Penghasilan keuangan
Bagian atas hasil bersih
pengendalian bersama entitas
8
23
24
(708,537)
567,773
9
17,908
Biaya keuangan - bersih
(122,856)
Laba sebelum pajak penghasilan
Beban pajak penghasilan
1,193,921
25c
Laba periode berjalan
Laba komprehensif
lainnya
Keuntungan/(kerugian) aktuarial dari
program pensiun manfaat pasti
(Beban)/manfaat pajak penghasilan
terkait
14b
18
18
(408,686)
2,966,417
(770,700)
2,195,717
60,356
(265,099)
447,570
17,908
(217,168)
61,624
-
260,735
992,180
(14,163)
(257,904)
Income tax expenses
246,572
734,276
Profit for the period
4,822
(5,448)
(1,796)
2,195,717
Finance costs
Finance income
Share of results from
jointly controlled entity
(155,544)
(11,663)
2,181,252
Expenses
Infrastructure expenses
Depreciation expenses
Interconnection and
other direct expenses
Sales and marketing
expenses
Salaries and employee
benefits
Supplies and overhead
expenses
Foreign exchange losses - net
Amortisation expenses
Others
200,379
7,184
(14,465)
Revenue
1,147,724
21,792
916,999
Jumlah laba komprehensif
diatribusikan kepada
pemilik entitas induk
(559,675)
150,989
2012*
(3 bulan/
months)
(19,287)
951,988
Laba diatribusikan kepada
pemilik entitas induk
2013
(3 bulan/
months)
46,652
34,989
Jumlah laba komprehensif
*)
(276,922)
916,999
Laba/(rugi) komprehensif lainnya
periode berjalan, setelah pajak
Laba bersih per saham
- Dasar
- Dilusian
INTERIM CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
except earnings per share)
Finance costs - net
Income before income tax
Other comprehensive
income
Actuarial gain/(losses) from
defined benefit plan
Related income tax
(expense)/benefit
16,344
5,388
Other comprehensive
income/(expense) for the
period, net of tax
262,916
739,664
Total comprehensive
income
734,276
Profit attributable to the
owners of the
parent entity
246,572
951,988
2,181,252
262,916
739,664
Total comprehensive income
attributable to the owners
of the parent entity
107
107
258
258
29
29
86
86
Earnings per share
Basic Diluted -
Disajikan kembali, lihat Catatan 37
Catatan atas laporan keuangan merupakan bagian tak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
*) As restated, see Note 37
The accompanying notes form an integral part of
these consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 4 Page
LAPORAN PERUBAHAN EKUITAS
KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG
BERAKHIR 30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah)
INTERIM CONSOLIDATED STATEMENTS OF
CHANGES IN EQUITY
FOR THE NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah)
Diatribusikan kepada pemilik entitas induk/
Attributable to the owners of the parent entity
Catatan/
Notes
Saldo 1 Januari 2012
Laba periode berjalan
Laba komprehensif
lainnya, setelah pajak
Kompensasi
berbasis saham
Penerbitan saham
baru
Biaya penerbitan saham
Dividen
Pembentukan
cadangan wajib
Saldo laba/ Retained earnings
Tambahan modal
Telah
Belum
disetor/
ditentukan
ditentukan
Additional
penggunaannya/ penggunaannya/
paid-in capital
Appropriated
Unappropriated
Modal saham/
Share capital
851,857
5,414,099
400
7,426,156
13,692,512
2,195,717
2,195,717
-
-
-
2o,37
-
-
-
2o,15
-
(6,627)
-
15
15
16
771
-
42,407
(43)
-
-
(1,107,414)
17
-
-
100
(100)
Saldo 30 September 2012*
852,628
5,449,836
500
Saldo 1 Januari 2013
852,628
5,454,351
-
Laba periode berjalan
Laba komprehensif
lainnya, setelah pajak
Kompensasi
berbasis saham
Penerbitan saham baru
Biaya penerbitan saham
Dividen
Pembentukan
cadangan wajib
2o
2o,15
15
15
16
17
Saldo 30 September 2013
*)
Jumlah
ekuitas/
Total equity
821
-
Balance as at
1 January 2012
-
Profit for the period
Other comprehensive
income, net of tax
Share-based
compensation
Issuance of
new shares
Share issuance cost
Dividends
Appropriation to
statutory reserve
8,499,894
14,802,858
Balance as at
30 September 2012*
500
9,062,557
15,370,036
Balance as at
1 January 2013
-
-
916,999
916,999
-
-
34,989
34,989
(12,037)
45,177
(52)
-
(1,152,156)
(100)
-
100
853,449
5,487,439
600
Catatan atas laporan keuangan merupakan bagian tak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
-
-
-
Disajikan kembali, lihat Catatan 37
(14,465)
8,862,289
(14,465)
(6,627)
43,178
(43)
(1,107,414)
-
Profit for the period
Other comprehensive
income, net of tax
Share-based
compensation
Issuance of new shares
Share issuance cost
Dividends
Appropriation to
statutory reserve
15,203,777
Balance as at
30 September 2013
(12,037)
45,998
(52)
(1,152,156)
*)
As restated, see Note 37
The accompanying notes form an integral part of
these consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 5 Page
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG
BERAKHIR 30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah)
INTERIM CONSOLIDATED STATEMENTS
OF CASH FLOWS
FOR THE NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah)
2013
(9 bulan/
months)
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan dari pelanggan dan
operator lain
Pembayaran kepada pemasok dan
beban lain
Pembayaran kepada karyawan
Kas yang dihasilkan dari operasi
Penghasilan keuangan yang diterima
Penerimaan bersih pajak penghasilan
badan
Pembayaran pajak
penghasilan badan
Arus kas bersih yang diperoleh dari
aktivitas operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Pembelian aset tetap
Investasi pada pengendalian
bersama entitas
Pembayaran upfront fee
ijin pita spektrum 3G
Penerimaan kas bersih dari aset
lain-lain
Penerimaan dari aset tetap yang
dijual dan penggantian
klaim asuransi
Arus kas bersih yang digunakan
untuk aktivitas investasi
Catatan/
Notes
2012
(9 bulan/
months)
15,102,708
15,918,243
(8,027,561)
(721,574)
(8,295,635)
(950,828)
6,353,573
74,374
6,671,780
95,018
49,863
25e
(636,710)
(324,785)
6,130,088
6,153,025
(5,841,053)
(7,180,509)
(181,700)
9
-
(513,222)
8
-
65,150
33,062
(6,437,763)
Catatan atas laporan keuangan merupakan bagian tak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
80,368
7
33,884
(7,066,257)
CASH FLOWS FROM
OPERATING ACTIVITIES
Receipts from customers and
other operators
Payments for suppliers and
other expenses
Payments to employees
Cash generated from
operations
Finance income received
Net refund from corporate
income tax
Payments of corporate
income tax
Net cash flows generated from
operating activities
CASH FLOWS FROM
INVESTING ACTIVITIES
Acquisition of fixed assets
Investment in jointly
controlled entity
Payment of 3G spectrum
license upfront fee
Net proceeds from
other assets
Proceeds from sale of
fixed assets and
insurance claims
Net cash flows used in
investing activities
The accompanying notes form an integral part of
these consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 6 Page
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG
BERAKHIR 30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah)
INTERIM CONSOLIDATED STATEMENTS
OF CASH FLOWS
FOR THE NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah)
2013
(9 bulan/
months)
ARUS KAS DARI
AKTIVITAS PENDANAAN
Pembayaran obligasi
Pembayaran pinjaman
jangka panjang
Pembayaran bunga pinjaman
jangka panjang
Biaya penerbitan saham
Pembayaran dividen
Pembayaran bunga obligasi
Penerimaan pinjaman
jangka panjang
Catatan/
Notes
2012
(9 bulan/
months)
6,549,331
6,474,910
CASH FLOWS FROM
FINANCING ACTIVITIES
Repayment of bonds
Repayment of long-term
loans
Payment of long-term
loan interest
Share issuance cost
Cash dividends paid
Payment of bond interest
Proceeds from long-term
loans
Arus kas bersih yang diperoleh dari
aktivitas pendanaan
1,586,616
2,106,338
Net cash flows generated from
financing activities
Kenaikan bersih
kas dan setara kas
1,301,878
1,170,169
Net increase in
cash and cash equivalents
791,805
998,113
Cash and cash equivalents at
beginning of the period
1,900
Effect of exchange rate
changes on cash and
cash equivalents
2,170,182
Cash and cash equivalents at
end of the period
Kas dan setara kas pada awal periode
Dampak perubahan selisih kurs
terhadap kas dan setara kas
Kas dan setara kas pada akhir periode
-
(1,500,000)
(3,213,329)
(1,275,792)
(597,178)
(52)
(1,152,156)
-
(407,710)
(43)
(1,107,402)
(77,625)
16
23,479
2,117,162
Catatan atas laporan keuangan merupakan bagian tak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
3
The accompanying notes form an integral part of
these consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 7 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
1.
UMUM
a.
Pendirian dan informasi umum
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
1.
GENERAL
a.
Establishment and general information
PT XL Axiata Tbk (“Perseroan”) yang
sebelumnya bernama PT Excelcomindo
Pratama Tbk, pertama kali didirikan dengan
nama PT Grahametropolitan Lestari. Perseroan
berkedudukan hukum di Jakarta dan didirikan
sesuai dengan peraturan perundang-undangan
yang berlaku di Negara Republik Indonesia
berdasarkan
Akta
Pendirian
Perseroan
Terbatas No. 55 tanggal 6 Oktober 1989,
sebagaimana diubah dengan Akta Perubahan
No. 79 tanggal 17 Januari 1991. Keduanya
dibuat di hadapan Rachmat Santoso, S.H.,
Notaris di Jakarta. Akta-akta tersebut
memperoleh
persetujuan
dari
Menteri
Kehakiman Republik Indonesia berdasarkan
Surat
Keputusan
Menteri
No. C2-515.HT.01.01.TH.91
pada
tanggal
19 Februari 1991, didaftarkan di Pengadilan
Negeri
Jakarta
Selatan
No. 670/Not/1991/PN.JKT.SEL
dan
No. 671/Not/1991/PN.JKT.SEL,
tanggal
21 Agustus 1991, dan diumumkan dalam Berita
Negara Republik Indonesia No. 90, Tambahan
No. 4070, tanggal 8 November 1991.
PT XL Axiata Tbk (the “Company”) which
previously known as PT Excelcomindo Pratama
Tbk, was initially established under the name
PT Grahametropolitan Lestari. The Company
has its legal domicile in Jakarta and was
established as a limited liability company under
the laws of the Republic of Indonesia under
Deed of Establishment No. 55, dated 6 October
1989, as amended by Deed No. 79, dated 17
January 1991. The preparation of both deeds
was overseen by Rachmat Santoso, S.H.,
Notary in Jakarta. The deeds were approved by
the Minister of Justice of the Republic of
Indonesia in the Minister’s Decision Letter
No. C2-515.HT.01.01.TH.91, dated 19 February
1991, registered in the District Court of South
Jakarta under No. 670/Not/1991/PN.JKT.SEL
and
No. 671/Not/1991/PN.JKT.SEL,
dated
21 August 1991, and published in the State
Gazette of the Republic of Indonesia No. 90,
Supplement No. 4070, dated 8 November 1991.
Anggaran Dasar Perseroan telah mengalami
beberapa kali perubahan. Perubahan terakhir
sehubungan dengan peningkatan modal
ditempatkan dan disetor penuh Perseroan,
dilakukan melalui Rapat Umum Pemegang
Saham Luar Biasa Perseroan tanggal 11 April
2013, sebagaimana dimuat dalam Akta
Pernyataan Keputusan Rapat No. 30 tanggal 9
Juli 2013 di hadapan Aryanti Artisari, S.H.,
M.Kn., Notaris di Jakarta. Perubahan ini
mendapatkan
Penerimaan
Pemberitahuan
Perubahan Anggaran Dasar dari Menteri
Hukum dan Hak Asasi Manusia Republik
Indonesia No. AHU-AH.01.10.34533, tanggal
23 Agustus 2013.
The Articles of Association have been amended
for several times. The latest amendment in
relation to the increase of issued and fully paid
capital was based on Extraordinary General
Meeting of Shareholders dated 11 April 2013,
as stated in Deed of Resolution No. 30 dated 9
July 2013, overseen by Aryanti Artisari, S.H.,
M.Kn, Notary in Jakarta. This amendment was
registered with notification receipt No. AHUAH.01.10.34533, dated 23 August 2013, issued
by the Minister of Law and Human Rights of the
Republic of Indonesia.
Axiata Investments (Indonesia) Sdn. Bhd.,
pemegang
saham
mayoritas
Perseroan
merupakan perseroan yang dimiliki sepenuhnya
oleh Axiata Investments (Labuan) Limited.
Axiata Investments (Labuan) Limited adalah
entitas anak Axiata Grup Berhad.
The Company’s majority shareholder, Axiata
Investments (Indonesia) Sdn. Bhd., is a wholly
owned subsidiary of Axiata Investments
(Labuan) Limited. Axiata Investments (Labuan)
Limited is a subsidiary of Axiata Group Berhad.
Kantor pusat Perseroan terletak di grhaXL,
Jalan DR. Ide Anak Agung Gde Agung (dahulu
Jalan Mega Kuningan) Lot. E4-7 No. 1
Kawasan Mega Kuningan, Jakarta 12950,
Indonesia.
The Company’s head office is currently located
at grhaXL, Jalan DR. Ide Anak Agung Gde
Agung (formerly Jalan Mega Kuningan) Lot. E47 No.1 Kawasan Mega Kuningan, Jakarta
12950, Indonesia.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 8 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
1.
UMUM (lanjutan)
b.
c.
Penawaran umum efek
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
1.
GENERAL (continued)
b.
The Company’s public offerings
Pada tanggal 16 September 2005, Perseroan
memperoleh surat pernyataan efektif dari
Badan Pengawas Pasar Modal dan Lembaga
Keuangan (Bapepam) No. S-2531/PM/2005
untuk melakukan Penawaran Umum Perdana
Saham sebanyak 1.427.500.000 lembar saham
dengan nilai nominal Rp 100 (nilai Rupiah
penuh) per lembar saham. Seluruh saham yang
diterbitkan Perseroan dicatatkan di Bursa Efek
Indonesia pada tanggal 29 September 2005
dengan harga penawaran sebesar Rp 2.000
(nilai Rupiah penuh) per lembar saham.
On 16 September 2005, the Company received
an effective statement from the Indonesian
Capital Market Supervisory Agency (Bapepam)
No. S-2531/PM/2005 for Initial Public Stock
Offering of 1,427,500,000 of its shares with a
par value of Rp 100 (full amount Rupiah) per
share. All of the Company’s issued shares were
listed on the Indonesia Stock Exchange on 29
September 2005 at the offering price of Rp
2,000 (full amount Rupiah) per share.
Pada tanggal 16 November 2009, Perseroan
melalui
mekanisme
Penawaran
Umum
Terbatas I (“PUT I”) dengan Hak Memesan
Efek Terlebih Dahulu (“HMETD”) menerbitkan
1.418.000.000 lembar saham biasa setara
dengan nilai nominal Rp 141.800 (lihat Catatan
15). Seluruh saham yang diterbitkan Perseroan
dicatatkan di Bursa Efek Indonesia.
On 16 November 2009, the Company, through
Limited Public Offering I (“LPO I”) in respect of
a rights issue with Pre-emptive Rights, issued
1,418,000,000 ordinary shares with par value of
Rp 141,800 (see Note 15). All of the Company’s
issued shares were listed on the Indonesia
Stock Exchange.
Rapat Umum Pemegang Saham Luar Biasa
pada tanggal 14 April 2011 telah menyetujui
program
kompensasi
berbasis
saham.
Perseroan
menerbitkan
saham
melalui
mekanisme penerbitan saham tanpa HMETD
kepada karyawan yang berhak (lihat Catatan
15). Seluruh saham yang diterbitkan Perseroan
tersebut dicatatkan di Bursa Efek Indonesia.
Sampai dengan tanggal 30 September 2013,
Perseroan telah menerbitkan 26.490.667
lembar saham berdasarkan skema ini.
The Extraordinary General Meeting of
Shareholder on 14 April 2011 approved the
share-based compensation program. The
Company issued shares through share
issuance without Pre-emptive Rights to the
eligible employees (see Note 15). All of the
Company’s issued shares were listed on the
Indonesia Stock Exchange. Up to 30
September 2013, the Company has issued
26,490,667 shares under this scheme.
Ijin investasi
c.
Investment license
Sesuai dengan Anggaran Dasar, tujuan
Perseroan adalah melakukan kegiatan dalam
usaha penyelenggaraan jasa telekomunikasi
dan/atau jaringan telekomunikasi dan/atau
multimedia. Perseroan memulai operasi
komersialnya di tahun 1996.
In accordance with its Articles of Association,
the Company’s purpose is to provide
telecommunications
services
and/or
telecommunications
networks
and/or
multimedia
services.
The
Company
commenced its commercial operations in 1996.
Perseroan mendapatkan Ijin Usaha Tetap
(“IUT”) penyelenggaraan jasa teleponi dasar
berdasarkan
Surat
Keputusan
Badan
Koordinasi Penanaman Modal (“BKPM”)
No. 437/T/PERHUBUNGAN/2003 tanggal 20
November 2003. Ijin ini berlaku untuk jangka
waktu 30 tahun sejak Oktober 1995.
The Company obtained license or Ijin Usaha
Tetap (“IUT”) to provide basic telephony
services
based
on
Decree
Letter
No. 437/T/PERHUBUNGAN/2003 from the
Investment Coordination Board (“BKPM”),
dated 20 November 2003. The license is valid
for 30 years starting from October 1995.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 9 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
1.
UMUM (lanjutan)
c.
d.
Ijin investasi (lanjutan)
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
1.
GENERAL (continued)
c.
Investment license (continued)
Perseroan memperoleh persetujuan BKPM
dalam rangka perluasan investasi untuk
penyediaan fasilitas
dan pengoperasian
jaringan
telekomunikasi
melalui
Surat
Persetujuan Perluasan Penanaman Modal
Asing
No.
243/11/PMA/2003
tanggal
20 November
2003.
BKPM
menyetujui
perluasan
tersebut
melalui
persetujuan
perpanjangan waktu penyelesaian proyek
No. 1531/III/PMA/2005 tanggal 29 Desember
2005.
The Company obtained approval from BKPM
for the expansion of its investment into facilities
supply and the operation of telecommunications
networks based on Letter Approval for
Extension
of
Foreign
Investments
No. 243/11/PMA/2003, dated 20 November
2003. BKPM approved the extension of the
project’s completion period in letter No.
1531/III/PMA/2005, dated 29 December 2005.
Pada tanggal 7 Desember 2004, Perseroan
mendapatkan persetujuan dari BKPM tentang
Perubahan Bidang Usaha dan Produksi dalam
Surat
Keputusan
No. 933/B.1/A.6/2004. Permohonan ini diajukan
oleh Perseroan dalam rangka penyesuaian
bidang usaha sebagaimana tertuang dalam
Undang-Undang No. 36 Tahun 1999 tentang
Jasa Telekomunikasi.
On 7 December 2004, the Company obtained
approval from BKPM regarding the changes to
the Company’s business and service provision
under
approval
letter
No. 933/B.1/A.6/2004. The changes were made
in accordance with the rules on service
requirement of the by Law No. 36 of year 1999
on Telecommunication Services.
Lebih lanjut, Perseroan memperoleh ijin
perluasan dalam rangka penanaman modal
asing berdasarkan Surat Keputusan BKPM
No. 948/T/TELEKOMUNIKASI/2006
tanggal
1 Desember
2006 jo. No. 06/P-IUT/2007
tanggal
26
Januari
2007
jo.
No.1001/T/TELEKOMUNIKASI/2008 tanggal 26
September 2008. Ijin Perluasan ini berlaku
sejak bulan Juni 2008 untuk periode tidak
terbatas.
Furthermore, the Company obtained approval
regarding the expansion of a foreign capital
investment based on an approval letter from
BKPM
No. 948/T/TELEKOMUNIKASI/2006,
dated 1 December 2006 jo. No.06/P-IUT/2007
dated
26
January
2007
jo.
No.1001/T/TELEKOMUNIKASI/2008 dated 26
September 2008. The license became effective
in June 2008 for an indefinite period.
Ijin penyelenggaraan
Perseroan pada prinsipnya menyelenggarakan
jasa teleponi dasar melalui jaringan bergerak
selular,
jasa
akses
internet,
jasa
penyelenggaraan jaringan tetap tertutup (jasa
sirkit sewa), jasa internet teleponi untuk
keperluan publik (“ITKP”) dan jasa interkoneksi
internet (“NAP”). Untuk setiap ijin, evaluasi
dilakukan setiap 5 (lima) tahun. Sebagai
tambahan, Perseroan juga mendapatkan ijin-ijin
lainnya.
d.
Operating licenses
The Company is principally involved in the
provision of basic telephony services on cellular
mobile network, internet services provider
(“ISP”), closed fixed network services (leased
lines), voice over internet protocol (“VoIP”) and
internet interconnection services (“NAP”). For
every license, an evaluation is performed every
5 (five) years. In addition, the Company also
obtained various other licences.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 10 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
1.
UMUM (lanjutan)
d.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
1.
Ijin penyelenggaraan (lanjutan)
Rincian dari ijin-ijin tersebut adalah sebagai
berikut:
Ijin/ License
Ijin Penyelanggaraan
Jaringan Bergerak
Selular/ License to
Operate Cellular Mobile
Network
Ijin Penyelenggaraan Jasa
Pengiriman Uang/
License to Operate
Money Remitter
Ijin Penyelenggaraan Jasa
Interkoneksi Internet/
License to Operate
Internet Interconnection
Services (“NAP”)
Ijin Penerbit E-Money/ EMoney Issuer License
No. Ijin/ License No.
192/KEP/M.KOMINFO/2013
14/96/DASP/40
187/KEP/DJPPI/KOMINFO/7/
2011
Surat Bank Indonesia/ Bank
of Indonesia’s Letter No.
12/816/DASP
GENERAL (continued)
d.
Operating licenses (continued)
Details of these licenses are as follows:
Tanggal penetapan atau
perpanjangan/ Grant
date or latest renewal
Jenis jasa/ Type of services
date
5 Maret/ March 2013
Jaringan Bergerak Selular
(meliputi 2G, IMT-2000/3G)/
Cellular Mobile Network
(including 2G, IMT-2000/3G)
24 Januari/ January 2012
Jasa Pengiriman Uang bagi
Badan Usaha selain
Bank/ Money Remitter
Services for Non-Bank
11 Juli/ July 2011
Jasa Interkoneksi Internet/
Internet Interconnection
Services (“NAP”)
6 Oktober/ October 2010
Jasa Penerbitan Uang
Elektronik (E-money)/
E-money Issuance
Services
Ijin Penyelenggaraan
323/KEP/M.KOMINFO/09/2010 Jaringan Bergerak Selular
14 September 2010
Jaringan Bergerak
(meliputi 2G, IMT-2000/3G)
Selular/ License to
dan Jasa Teleponi Dasar/
Operate Cellular
Cellular Mobile Network
Mobile Network
(including 2G, IMT-2000/3G)
and Basic Telephony
Services
31 Agustus/ August 2010
Ijin Penyelenggaraan Jasa 294/KEP/DJPT/KOMINFO/08/ Jasa Internet Teleponi untuk
2010
Keperluan Publik (“ITKP”)/
Internet Teleponi untuk
Voice over Internet Protocol
Keperluan Publik
(“VoIP”)
(“ITKP”)/ License to
Operate Internet
Telephony Services for
Public Interest (“VoIP”)
12 Agustus/ August 2010
Jasa Akses Internet/
Ijin Penyelenggaraan Jasa 270/DIRJEN/2010
Internet Services Provider
Akses Internet/ License
(“ISP”)
to Operate Internet
Access Services (“ISP”)
133/KEP/M.KOMINFO/04/2009 Jaringan Tetap Tertutup/
29 April 2009
Ijin Penyelenggaraan
Closed Fixed Network
Jaringan Tetap
Tertutup/ License to
Operate Closed Fixed
Network
11 Oktober/ October 2006
Ijin Penyelanggaraan
100/KEP/M.KOMINFO/10/2006 Jaringan Bergerak Selular
Jaringan Bergerak
(meliputi 2G, IMT-2000/3G)/
Selular/ License to
Cellular Mobile Network
(including 2G, IMT-2000/3G)
Operate Cellular Mobile
Network
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 11 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
UMUM (lanjutan)
e.
1.
Dewan Komisaris, Direksi, Komite Audit dan
Sekretaris Perseroan
GENERAL (continued)
e.
Board of Commissioners, Board of
Directors, Audit Committee and Corporate
Secretary
Susunan Dewan Komisaris dan Direksi per 30
September 2013 adalah sesuai dengan
keputusan Rapat Umum Pemegang Saham
Luar Biasa yang diadakan pada tanggal 11
April 2013, sebagaimana dimuat dalam Akta
Pernyataan Keputusan Rapat No. 55, tanggal
11 April 2013, dibuat di hadapan Aryanti
Artisari, S.H., M.Kn., Notaris di Jakarta.
The composition of the Company’s Board of
Commissioners and Board of Directors as at 30
September 2013 is based on the resolution of
the Extraordinary
General Meeting of
Shareholders held on 11 April 2013, as stated
in the Deed of Resolution No. 55, dated 11 April
2013, which was overseen by Aryanti Artisari,
S.H., M.Kn., Notary in Jakarta.
Susunan Dewan Komisaris dan Direksi
Perseroan per tanggal 30 September 2013 dan
31 Desember 2012 adalah sebagai berikut:
The composition of the Company’s Board of
Commissioners and Board of Directors as at 30
September 2013 and 31 December 2012 are as
follows:
30/09/2013
31/12/2012
Dewan Komisaris
Board of Commissioners
President Commisioner
Presiden Komisaris
YBhg Tan Sri Dato’ Ir.
Muhammad Radzi bin
Haji Mansor
YBhg Tan Sri Dato’ Ir.
Muhammad Radzi bin
Haji Mansor
Komisaris
YBhg Dato’ Sri Jamaludin
bin Ibrahim
James Carl Grinwis
Maclaurin
Azran Osman Rani
YBhg Dato’ Sri Jamaludin
bin Ibrahim
James Carl Grinwis
Maclaurin
Commissioners
Komisaris Independen
Peter J. Chambers
Yasmin Stamboel
Wirjawan
Peter J. Chambers
Yasmin Stamboel
Wirjawan
Elisa Lumbantoruan
Independent
Commisioners
Direksi
Board of Directors
Presiden Direktur
Hasnul Suhaimi
Hasnul Suhaimi
Direktur
Willem Lucas
Timmermans
Dian Siswarini
Joy Wahjudi
P. Nicanor V. Santiago III
Mohamed Adlan bin
Ahmad Tajudin
Ongki Kurniawan
Willem Lucas
Timmermans
Dian Siswarini
Joy Wahjudi
P. Nicanor V. Santiago III
Mohamed Adlan bin
Ahmad Tajudin
Ongki Kurniawan
President Director
Directors
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 12 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
UMUM (lanjutan)
e.
1.
Dewan Komisaris, Direksi, Komite Audit dan
Sekretaris Perseroan (lanjutan)
GENERAL (continued)
e.
The Company’s Audit Committee was
established on 28 February 2005. The
composition of the Audit Committee as at
30 September 2013 and 31 December 2012
was as follows:
Komite Audit Perseroan dibentuk pada tanggal
28 Februari 2005. Susunan Komite Audit per
tanggal 30 September 2013 dan 31 Desember
2012 adalah sebagai berikut:
Ketua
Anggota
f.
Board of Commissioners, Board of
Directors, Audit Committee and Corporate
Secretary (continued)
Peter J. Chambers
Chairman
Dr. Djoko Susanto, M.S.A
Yasmin Stamboel Wirjawan
Navin Sonthalia*
Members
Sekretaris Perseroan per tanggal 30 September
2013 dan 31 Desember 2012 adalah Murni
Nurdini.
Corporate Secretary of the Company as at 30
September 2013 and 31 December 2012 is
Murni Nurdini.
*)
*)
Mengundurkan diri efektif pada tanggal 16 Oktober
2013.
Entitas anak
f.
Perseroan memiliki entitas anak yang tidak aktif
yang didirikan untuk penerbitan obligasi dan
pinjaman sebagai berikut:
GSM One (L) Ltd.
GSM Two (L) Ltd.
Excelcomindo Finance Company B.V.
Resigned effectively on 16 October 2013.
Subsidiaries
The Company has the following non-active
subsidiaries which were established for
issuance of bonds and loans, as follows:
Persentase
kepemilikan/
Percentage
of ownership
Negara domisili/
Country
of domicile
Tahun
penyertaan/ Year
of participation
100%
100%
100%
Malaysia/ Malaysia
Malaysia/ Malaysia
Belanda/ Netherlands
1996
1997
2003
Jumlah aset entitas anak sebelum eliminasi
adalah sebagai berikut:
The subsidiaries’ total assets before elimination
are as follow:
30/09/2013
GSM One (L) Ltd.
GSM Two (L) Ltd.
Excelcomindo Finance Company B.V.
(dilikuidasi pada tanggal 12 Juni 2013/liquidated
on 12 June 2013)
31/12/2012
-
-
-
52,546
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 13 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
2.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Laporan keuangan konsolidasian interim PT XL
Axiata Tbk dan entitas anak (bersama-sama disebut
“Grup”) diotorisasi oleh Direksi pada tanggal
31 Oktober 2013.
The interim consolidated financial statements of PT
XL Axiata Tbk and subsidiaries (together “the
Group”) were authorised by the Board of Directors
on 31 October 2013.
a.
a.
Dasar penyusunan
konsolidasian interim
laporan
keuangan
Basis for preparation of the
consolidated financial statements
interim
Berikut ini adalah ikhtisar kebijakan akuntansi
penting yang diterapkan dalam penyusunan
laporan keuangan konsolidasian interim Grup
yang disusun berdasarkan Standar Akuntansi
Keuangan di Indonesia dan peraturan Badan
Pengawas Pasar Modal dan Lembaga
Keuangan (BAPEPAM-LK) No. VIII.G.7 tentang
Penyajian
dan
Pengungkapan
Laporan
Keuangan Emiten atau Perusahaan Publik,
yang terlampir dalam surat keputusan No. KEP347/BL/2012.
Presented below are the principal accounting
policies applied in the preparation of the interim
consolidated financial statements of the Group
which have been prepared in accordance with
Indonesian Financial Accounting Standards and
the Capital Market and Financial Institution
Supervisory
Agency
(BAPEPAM-LK)’s
Regulation No. VIII.G.7 regarding the
Presentations and Disclosures of Financial
Statements of listed entity, enclosed in the
decision letter No. KEP-347/BL/2012.
Laporan keuangan konsolidasian interim,
kecuali laporan arus kas konsolidasian interim
dan instrumen derivatif, disusun dengan konsep
harga perolehan dan dasar akrual. Instrumen
derivatif diakui berdasarkan nilai wajar.
The interim consolidated financial statements,
except for the interim consolidated statements
of cash flows and derivative instruments, have
been prepared on the historical cost concept
and accrual basis. Derivative instruments are
stated at fair value.
Laporan arus kas konsolidasian interim disusun
dengan menggunakan metode langsung dan
menyajikan sumber dan penggunaan kas dan
setara kas dengan mengelompokkan arus kas
atas dasar kegiatan operasi, investasi dan
pendanaan. Kas dan setara kas terdiri dari kas,
bank, dan deposito berjangka yang jatuh tempo
dalam waktu 3 (tiga) bulan atau kurang.
The interim consolidated statements of cash
flows are prepared using the direct method and
present the sources and uses of cash and cash
equivalents according to operating, investing
and financing activities. Cash and cash
equivalents consist of cash on hand, cash in
banks and deposits with original maturities of 3
(three) months or less.
Mata uang fungsional dan penyajian
Functional and presentation currency
Transaksi-transaksi yang termasuk dalam
laporan keuangan pada tiap entitas Grup diukur
dengan mata uang lingkungan ekonomi utama
di mana entitas beroperasi (“mata uang
fungsional”). Laporan keuangan konsolidasian
interim
disajikan
dalam
Rupiah,
yang
merupakan mata uang fungsional dan
penyajian Perseroan.
Items included in the financial statements of
each of the Group’s entities are measured
using the currency of the primary economic
environment in which the entity operates (“the
functional currency”). The interim consolidated
financial statements are presented in Rupiah,
which is the Company’s functional and
presentation currency.
Angka-angka
dalam
laporan
keuangan
konsolidasian interim ini dibulatkan menjadi
jutaan Rupiah, kecuali dinyatakan lain.
Figures in the interim consolidated financial
statements are rounded in millions of Rupiah,
unless otherwise stated.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 14 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
2.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
a.
b.
Dasar penyusunan laporan
konsolidasian interim (lanjutan)
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
Basis for preparation of
consolidated
financial
(continued)
ACCOUNTING
the interim
statements
Standar akuntansi baru
New accounting standard
Standar akuntansi baru atau penyesuaian atas
standar akuntansi yang wajib diterapkan untuk
pertama kalinya untuk tahun buku yang dimulai
1 Januari 2013, yang relevan terhadap
Perseroan adalah penyesuaian atas PSAK 60
(Revisi
2010)
”Instrumen
Keuangan:
Pengungkapan”. Perseroan telah mengevaluasi
dampak yang ditimbulkan dari penyesuaian
PSAK 60 tersebut tidak material terhadap
laporan keuangan konsolidasian interim.
New accounting standard or improvement on
accounting standard which is relevant to the
Company and mandatory for the first time for
the financial period beginning 1 January 2013 is
the improvement on PSAK 60 (Revised 2010)
“Financial
Instrument
Disclosures”.
The
Company has evaluated the impact of the
improvement on PSAK 60 to be immaterial to
the interim consolidated financial statements.
Prinsip-prinsip konsolidasian
b.
Principles of consolidation
Laporan keuangan konsolidasian interim
mencakup laporan keuangan konsolidasian
interim Perseroan dan entitas-entitas yang
dikendalikan secara langsung ataupun tidak
langsung oleh Perseroan.
The interim consolidated financial statements
incorporate the interim consolidated financial
statements of the Company and entity in which
the Company has the ability to directly or
indirectly exercise control.
Pengaruh dari seluruh transaksi dan saldo
antara perusahaan-perusahaan di dalam Grup
yang material telah dieliminasi dalam penyajian
laporan keuangan konsolidasian interim.
The effects of all significant transactions and
balances between companies within the Group
have been eliminated in the interim
consolidated financial statements.
Entitas dikonsolidasikan sejak tanggal dimana
pengendalian efektif beralih kepada Perseroan
dan tidak lagi dikonsolidasikan sejak Perseroan
tidak mempunyai pengendalian efektif.
The entity is consolidated from the date on
which effective control was transferred to the
Company and are no longer consolidated when
the Company ceases to have effective control.
Laporan keuangan interim entitas anak yang
berada di luar Indonesia dijabarkan ke mata
uang Rupiah dengan menggunakan dasar
sebagai berikut:
The interim financial statements of subsidiaries
domiciled outside Indonesia are translated into
Rupiah currency on the following basis:
-
-
Akun-akun moneter dalam laporan posisi
keuangan konsolidasian interim dijabarkan
dengan menggunakan kurs tengah dari kurs
beli dan kurs jual yang diterbitkan oleh Bank
Indonesia yang berlaku pada tanggal
laporan posisi keuangan konsolidasian
interim seperti dijelaskan dalam Catatan 2m.
Akun-akun non-moneter dalam laporan
posisi keuangan konsolidasian interim
dijabarkan dengan menggunakan kurs
historis pada tanggal transaksi.
Monetary accounts in the interim
consolidated statement of financial position
are translated using the middle rate of the
buying rate and selling rate issued by the
Bank of Indonesia which prevails at the
interim consolidated statements of financial
position date as mentioned in Note 2m.
Non-monetary accounts in the interim
consolidated statement of financial position
are translated using the historical
exchange rate as at the transaction date.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 15 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
2.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
b.
2.
Prinsip-prinsip konsolidasian (lanjutan)
-
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
2013
(9 bulan/
months)
1 Dolar Amerika Serikat (USD)
1 Euro (EUR)
1 Dolar Singapura (SGD)
9,934
13,077
7,948
d.
Pengendalian bersama entitas
The interim consolidated statements of
comprehensive income accounts are
translated using the average exchange rate
during the period as follow (full amount
Rupiah):
2012
(9 bulan/
months)
9,290
11,945
7,362
United States Dollar (USD) 1
Euro (EUR) 1
Singapore Dollar (SGD) 1
Differences arising from the translation of
interim consolidated statements of financial
position and interim consolidated statements of
comprehensive income of the foreign
subsidiaries are recognised in the current
period’s interim consolidated statements of
comprehensive income on the basis that the
operations of the foreign entities formed an
integral part of the operations of the Company
and, as a result, the transactions of the foreign
entities have been considered as if they had
been carried out by the Company.
Perbedaan yang timbul dari penjabaran akunakun laporan posisi keuangan konsolidasian
interim dan laporan laba rugi komprehensif
konsolidasian interim dari entitas anak di luar
negeri diakui dalam laporan laba rugi
komprehensif konsolidasian interim periode
berjalan dengan dasar bahwa kegiatan usaha
entitas anak di luar negeri merupakan bagian
yang tidak terpisahkan dari Perseroan dan
karena itu, seluruh operasi di luar negeri
tersebut
dianggap
seolah-olah
telah
dilaksanakan sendiri oleh Perseroan.
c.
Principles of consolidation (continued)
-
Akun-akun laporan laba rugi komprehensif
konsolidasian interim dijabarkan dengan
menggunakan kurs rata-rata selama periode
berjalan sebagai berikut (nilai Rupiah
penuh):
ACCOUNTING
c.
Jointly controlled entity
Pengendalian bersama entitas adalah suatu
entitas
dimana
Perseroan
memiliki
pengendalian bersama dengan satu venturer
atau lebih. Pengendalian bersama entitas
dicatat dengan menggunakan metode ekuitas.
Jointly controlled entity is entity which the
Company jointly controls with one or more other
venturers. Jointly controlled entity is accounted
for using the equity method.
Setiap akhir periode pelaporan, Perseroan
melakukan penilaian ketika terdapat bukti
obyektif bahwa investasi pada pengendalian
bersama entitas mengalami penurunan nilai.
At the end of each reporting period, the
Company assesses when there is objective
evidence that an investment in jointly controlled
entity is impaired.
Hasil usaha pengendalian bersama entitas
dimasukan dalam atau dikeluarkan dari laporan
keuangan konsolidasian masing-masing sejak
tanggal akuisisi atau tanggal pelepasan.
The result of jointly controlled entity are
included in or excluded from the consolidated
financial statements from their effective dates
of acquisition or disposal respectively.
Transaksi dengan pihak-pihak berelasi
d.
Related party transactions
Perseroan melakukan transaksi dengan pihakpihak berelasi sebagaimana didefinisikan dalam
PSAK 7 “Pengungkapan Pihak-Pihak Berelasi”.
The Company enters into transactions with
related parties as defined in PSAK 7 “Related
Party Disclosures”.
Seluruh transaksi dan saldo yang material
dengan pihak-pihak berelasi diungkapkan
dalam catatan atas laporan keuangan
konsolidasian interim.
All significant transactions and balances with
related parties are disclosed in the notes to the
interim consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 16 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
e.
Pengakuan pendapatan dan beban
(i) Jasa telekomunikasi selular
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Recognition of revenues and expenses
(i)
Cellular telecommunications services
Pendapatan dari percakapan dan nonpercakapan yang berasal dari penggunaan
jaringan Perseroan oleh pelanggan Global
System for Mobile communications (“GSM”)
yang meliputi pemakaian pulsa, interkoneksi
lokal, sambungan lintas jarak jauh domestik,
sambungan lintas jarak jauh internasional,
jelajah internasional (international roaming)
dan layanan nilai tambah, yang dibebankan
kepada pelanggan berdasarkan tarif yang
berlaku dan durasi dari koneksi melalui
jaringan selular.
Voice and non-voice revenue is derived
from the use of the Company’s network by
Global System for Mobile communications
(“GSM”) customers, including charges for
usage, local interconnection, domestic
long-distance, international long-distance,
international roaming and value added
services, which are recognised based on
applicable tariffs and the duration of
connections through the cellular network.
Pendapatan percakapan diakui pada saat
percakapan terjadi dan diukur berdasarkan
durasi pemakaian aktual dan menggunakan
tarif yang berlaku.
Voice revenue is recognised at the time the
service is rendered based on the actual call
duration and applicable tariffs.
Pendapatan dengan pola bagi hasil
disajikan
secara
neto,
setelah
memperhitungkan semua beban langsung
yang terkait.
Revenues
under
revenues-sharing
arrangements are reported on a net basis,
after taking into account the underlying
direct expenses.
Pendapatan
non-percakapan
meliputi
pendapatan dari Short Message Services
(“SMS”), layanan nilai tambah (“VAS”) dan
data pita lebar nirkabel diakui berdasarkan
pemakaian atau tagihan tetap bulanan
tergantung kesepakatan dengan pelanggan.
Pendapatan
abonemen
berasal
dari
pelanggan pascabayar yang diakui secara
bulanan pada saat penagihan.
Non-voice revenue includes revenue from
Short Message Services (“SMS”), Value
Added Services (“VAS”) and wireless
broadband data are recognised based on
usage or fixed monthly charges depending
on the arrangement with customers.
Monthly service charge is derived from
postpaid customers which is recognised on
a monthly basis upon billing.
Pendapatan prabayar berasal dari penjualan
paket perdana dan penjualan voucher.
Paket perdana terdiri dari kartu Subscriber
Identity Module (“SIM”) dan voucher.
Revenue from prepaid services is derived
from the sale of starter pack and vouchers.
Starter packs consist of a Subscriber
Identity Module (“SIM”) card and voucher.
Pendapatan atas penjualan kartu SIM dan
diskon yang diberikan diakui pada waktu
penyerahan
kepada
distrib
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 1 Page
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali nilai nominal per saham)
30/09/2013
INTERIM CONSOLIDATED STATEMENTS
OF FINANCIAL POSITION AS AT
30 SEPTEMBER 2013 AND 31 DECEMBER 2012
(Expressed in millions of Rupiah,
except par value per share)
Catatan/
Notes
31/12/2012
Aset lancar
Current assets
Kas dan setara kas
Piutang usaha - setelah dikurangi
provisi penurunan nilai
piutang
- Pihak ketiga
- Pihak berelasi
Piutang lain-lain
- Pihak ketiga
- Pihak berelasi
Persediaan
Pajak dibayar dimuka
- Pajak penghasilan badan
- Klaim restitusi pajak
- Pajak lainnya
Beban dibayar dimuka
Piutang derivatif
Aset lain-lain
2,117,162
3
791,805
145,102
5,161
176,055
1,817,128
56,547
Jumlah aset lancar
5,445,315
136,843
5,161
96,481
1,905,088
69,456
76,723
Cash and cash equivalents
Trade receivables - net of
provision for receivables
impairment
Third parties Related parties Other receivables
Third parties Related parties Inventories
Prepaid taxes
Corporate income tax Claim for tax refund Other taxes Prepayments
Derivative receivables
Other assets
1,026,223
15,658
4
26b
468,152
37,535
42,503
3,455
40,321
26c
21,674
260
49,807
3,658,985
Total current assets
25a
5
24
6
Aset tidak lancar
Aset tetap - setelah dikurangi
akumulasi penyusutan
Aset takberwujud
Investasi pada pengendalian
bersama entitas
Beban dibayar dimuka
Piutang derivatif
Aset lain-lain
Non-current assets
30,339,318
805,542
7
8
29,643,274
376,513
199,608
1,346,886
565,426
467,101
9
5
24
6
1,279,063
66,511
431,359
Fixed assets - net of
accumulated depreciation
Intangible assets
Investment in jointly controlled
entity
Prepayments
Derivative receivables
Other assets
Jumlah aset tidak lancar
33,723,881
31,796,720
Total non-current assets
Jumlah aset
39,169,196
35,455,705
Total assets
Catatan atas laporan keuangan merupakan bagian tak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of
these consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 2 Page
LAPORAN POSISI KEUANGAN
KONSOLIDASIAN INTERIM
30 SEPTEMBER 2013 DAN 31 DESEMBER 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali nilai nominal per saham)
INTERIM CONSOLIDATED STATEMENTS
OF FINANCIAL POSITION AS AT
30 SEPTEMBER 2013 AND 31 DECEMBER 2012
(Expressed in millions of Rupiah,
except par value per share)
Catatan/
Notes
30/09/2013
31/12/2012
Liabilitas jangka pendek
Hutang usaha dan hutang lain-lain
- Pihak ketiga
- Pihak berelasi
Hutang pajak
- Pajak penghasilan badan
- Pajak lainnya
Beban yang masih harus dibayar
Pendapatan tangguhan
Liabilitas imbalan kerja jangka
pendek
Provisi
Current liabilities
Liabilitas imbalan kerja jangka
panjang - bagian lancar
Pinjaman jangka panjang bagian lancar
-
14
8,247
3,081,949
13
4,306,572
Trade and other payables
Third parties Related parties Taxes payable
Corporate income tax Other taxes Accrued expenses
Deferred revenue
Short-term employee
benefit liabilities
Provisions
Long-term employee
benefit liabilities current portion
Long-term loans current portion
Jumlah liabilitas jangka pendek
7,251,365
8,739,996
Total current liabilities
2,574,075
4,104
10
10,26d
25b
2,648,827
4,794
5,945
50,705
649,954
763,713
11
12
56,350
46,220
576,371
930,460
103,595
17,325
14
162,155
-
Liabilitas jangka panjang
Non-current liabilities
Pinjaman jangka panjang
Liabilitas pajak tangguhan
Hutang derivatif
Liabilitas imbalan kerja jangka
panjang
Provisi
14,458,860
1,635,425
55,462
13
25d
24
9,213,417
1,589,908
58,820
145,915
418,392
14
14a
171,030
312,498
Long-term loans
Deferred tax liabilities
Derivative payables
Long-term employee
benefit liabilities
Provisions
Jumlah liabilitas jangka panjang
16,714,054
11,345,673
Total non-current liabilities
Ekuitas yang dapat diatribusikan
kepada pemilik entitas induk
Equity attributable to the
owners of the parent entity
Modal saham - modal dasar
22.650.000.000 saham biasa,
modal ditempatkan dan disetor penuh
sebesar 8.534.490.667 (31/12/2012 :
8.526.276.611) saham biasa,
dengan nilai nominal Rp 100
per saham
Tambahan modal disetor
Saldo laba
- Telah ditentukan penggunaannya
- Belum ditentukan penggunaannya
853,449
5,487,439
15
15
852,628
5,454,351
600
8,862,289
17
500
9,062,557
Share capital - authorised
capital 22,650,000,000
ordinary shares, issued and
fully paid capital
8,534,490,667 (31/12/2012 :
8,526,276,611) ordinary
shares, with par value
of Rp 100 per share
Additional paid-in capital
Retained earnings
Appropriated Unappropriated -
Jumlah ekuitas
15,203,777
15,370,036
Total equity
Jumlah liabilitas dan ekuitas
39,169,196
35,455,705
Total liabilities and equity
Catatan atas laporan keuangan merupakan bagian tak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
The accompanying notes form an integral part of
these consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 3 Page
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali laba bersih per saham)
2013
(9 bulan/
months)
2012*
(9 bulan/
months)
19, 26e
15,808,477
15,695,286
5,517,716
5,573,967
20a
7
(4,377,687)
(4,200,663)
(3,941,444)
(3,703,835)
(1,570,188)
(1,541,754)
(1,411,402)
(1,270,307)
21,26f
(2,862,531)
(2,166,525)
(947,417)
(908,757)
20b
(1,040,786)
(934,455)
(373,684)
(352,117)
22,26g
(706,999)
(686,703)
(233,536)
(207,649)
20c
(401,475)
(714,556)
(84,193)
(102,810)
(523,361)
(266,586)
(54,256)
(43,018)
(137,934)
(601,672)
(30,916)
(20,259)
(188,787)
(43,129)
(18,086)
(26,009)
(14,491,700)
(12,320,183)
(5,457,360)
(4,426,243)
1,316,777
3,375,103
Catatan/
Notes
Pendapatan
Beban
Beban infrastruktur
Beban penyusutan
Beban interkoneksi dan
beban langsung lainnya
Beban penjualan dan
pemasaran
Beban gaji dan
kesejahteraan karyawan
Beban perlengkapan dan
overhead
Kerugian selisih kurs - bersih
Beban amortisasi
Lain-lain
Biaya keuangan
Penghasilan keuangan
Bagian atas hasil bersih
pengendalian bersama entitas
8
23
24
(708,537)
567,773
9
17,908
Biaya keuangan - bersih
(122,856)
Laba sebelum pajak penghasilan
Beban pajak penghasilan
1,193,921
25c
Laba periode berjalan
Laba komprehensif
lainnya
Keuntungan/(kerugian) aktuarial dari
program pensiun manfaat pasti
(Beban)/manfaat pajak penghasilan
terkait
14b
18
18
(408,686)
2,966,417
(770,700)
2,195,717
60,356
(265,099)
447,570
17,908
(217,168)
61,624
-
260,735
992,180
(14,163)
(257,904)
Income tax expenses
246,572
734,276
Profit for the period
4,822
(5,448)
(1,796)
2,195,717
Finance costs
Finance income
Share of results from
jointly controlled entity
(155,544)
(11,663)
2,181,252
Expenses
Infrastructure expenses
Depreciation expenses
Interconnection and
other direct expenses
Sales and marketing
expenses
Salaries and employee
benefits
Supplies and overhead
expenses
Foreign exchange losses - net
Amortisation expenses
Others
200,379
7,184
(14,465)
Revenue
1,147,724
21,792
916,999
Jumlah laba komprehensif
diatribusikan kepada
pemilik entitas induk
(559,675)
150,989
2012*
(3 bulan/
months)
(19,287)
951,988
Laba diatribusikan kepada
pemilik entitas induk
2013
(3 bulan/
months)
46,652
34,989
Jumlah laba komprehensif
*)
(276,922)
916,999
Laba/(rugi) komprehensif lainnya
periode berjalan, setelah pajak
Laba bersih per saham
- Dasar
- Dilusian
INTERIM CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
except earnings per share)
Finance costs - net
Income before income tax
Other comprehensive
income
Actuarial gain/(losses) from
defined benefit plan
Related income tax
(expense)/benefit
16,344
5,388
Other comprehensive
income/(expense) for the
period, net of tax
262,916
739,664
Total comprehensive
income
734,276
Profit attributable to the
owners of the
parent entity
246,572
951,988
2,181,252
262,916
739,664
Total comprehensive income
attributable to the owners
of the parent entity
107
107
258
258
29
29
86
86
Earnings per share
Basic Diluted -
Disajikan kembali, lihat Catatan 37
Catatan atas laporan keuangan merupakan bagian tak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
*) As restated, see Note 37
The accompanying notes form an integral part of
these consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 4 Page
LAPORAN PERUBAHAN EKUITAS
KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG
BERAKHIR 30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah)
INTERIM CONSOLIDATED STATEMENTS OF
CHANGES IN EQUITY
FOR THE NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah)
Diatribusikan kepada pemilik entitas induk/
Attributable to the owners of the parent entity
Catatan/
Notes
Saldo 1 Januari 2012
Laba periode berjalan
Laba komprehensif
lainnya, setelah pajak
Kompensasi
berbasis saham
Penerbitan saham
baru
Biaya penerbitan saham
Dividen
Pembentukan
cadangan wajib
Saldo laba/ Retained earnings
Tambahan modal
Telah
Belum
disetor/
ditentukan
ditentukan
Additional
penggunaannya/ penggunaannya/
paid-in capital
Appropriated
Unappropriated
Modal saham/
Share capital
851,857
5,414,099
400
7,426,156
13,692,512
2,195,717
2,195,717
-
-
-
2o,37
-
-
-
2o,15
-
(6,627)
-
15
15
16
771
-
42,407
(43)
-
-
(1,107,414)
17
-
-
100
(100)
Saldo 30 September 2012*
852,628
5,449,836
500
Saldo 1 Januari 2013
852,628
5,454,351
-
Laba periode berjalan
Laba komprehensif
lainnya, setelah pajak
Kompensasi
berbasis saham
Penerbitan saham baru
Biaya penerbitan saham
Dividen
Pembentukan
cadangan wajib
2o
2o,15
15
15
16
17
Saldo 30 September 2013
*)
Jumlah
ekuitas/
Total equity
821
-
Balance as at
1 January 2012
-
Profit for the period
Other comprehensive
income, net of tax
Share-based
compensation
Issuance of
new shares
Share issuance cost
Dividends
Appropriation to
statutory reserve
8,499,894
14,802,858
Balance as at
30 September 2012*
500
9,062,557
15,370,036
Balance as at
1 January 2013
-
-
916,999
916,999
-
-
34,989
34,989
(12,037)
45,177
(52)
-
(1,152,156)
(100)
-
100
853,449
5,487,439
600
Catatan atas laporan keuangan merupakan bagian tak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
-
-
-
Disajikan kembali, lihat Catatan 37
(14,465)
8,862,289
(14,465)
(6,627)
43,178
(43)
(1,107,414)
-
Profit for the period
Other comprehensive
income, net of tax
Share-based
compensation
Issuance of new shares
Share issuance cost
Dividends
Appropriation to
statutory reserve
15,203,777
Balance as at
30 September 2013
(12,037)
45,998
(52)
(1,152,156)
*)
As restated, see Note 37
The accompanying notes form an integral part of
these consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 5 Page
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG
BERAKHIR 30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah)
INTERIM CONSOLIDATED STATEMENTS
OF CASH FLOWS
FOR THE NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah)
2013
(9 bulan/
months)
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan dari pelanggan dan
operator lain
Pembayaran kepada pemasok dan
beban lain
Pembayaran kepada karyawan
Kas yang dihasilkan dari operasi
Penghasilan keuangan yang diterima
Penerimaan bersih pajak penghasilan
badan
Pembayaran pajak
penghasilan badan
Arus kas bersih yang diperoleh dari
aktivitas operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Pembelian aset tetap
Investasi pada pengendalian
bersama entitas
Pembayaran upfront fee
ijin pita spektrum 3G
Penerimaan kas bersih dari aset
lain-lain
Penerimaan dari aset tetap yang
dijual dan penggantian
klaim asuransi
Arus kas bersih yang digunakan
untuk aktivitas investasi
Catatan/
Notes
2012
(9 bulan/
months)
15,102,708
15,918,243
(8,027,561)
(721,574)
(8,295,635)
(950,828)
6,353,573
74,374
6,671,780
95,018
49,863
25e
(636,710)
(324,785)
6,130,088
6,153,025
(5,841,053)
(7,180,509)
(181,700)
9
-
(513,222)
8
-
65,150
33,062
(6,437,763)
Catatan atas laporan keuangan merupakan bagian tak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
80,368
7
33,884
(7,066,257)
CASH FLOWS FROM
OPERATING ACTIVITIES
Receipts from customers and
other operators
Payments for suppliers and
other expenses
Payments to employees
Cash generated from
operations
Finance income received
Net refund from corporate
income tax
Payments of corporate
income tax
Net cash flows generated from
operating activities
CASH FLOWS FROM
INVESTING ACTIVITIES
Acquisition of fixed assets
Investment in jointly
controlled entity
Payment of 3G spectrum
license upfront fee
Net proceeds from
other assets
Proceeds from sale of
fixed assets and
insurance claims
Net cash flows used in
investing activities
The accompanying notes form an integral part of
these consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 6 Page
LAPORAN ARUS KAS
KONSOLIDASIAN INTERIM
UNTUK PERIODE SEMBILAN BULAN YANG
BERAKHIR 30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah)
INTERIM CONSOLIDATED STATEMENTS
OF CASH FLOWS
FOR THE NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah)
2013
(9 bulan/
months)
ARUS KAS DARI
AKTIVITAS PENDANAAN
Pembayaran obligasi
Pembayaran pinjaman
jangka panjang
Pembayaran bunga pinjaman
jangka panjang
Biaya penerbitan saham
Pembayaran dividen
Pembayaran bunga obligasi
Penerimaan pinjaman
jangka panjang
Catatan/
Notes
2012
(9 bulan/
months)
6,549,331
6,474,910
CASH FLOWS FROM
FINANCING ACTIVITIES
Repayment of bonds
Repayment of long-term
loans
Payment of long-term
loan interest
Share issuance cost
Cash dividends paid
Payment of bond interest
Proceeds from long-term
loans
Arus kas bersih yang diperoleh dari
aktivitas pendanaan
1,586,616
2,106,338
Net cash flows generated from
financing activities
Kenaikan bersih
kas dan setara kas
1,301,878
1,170,169
Net increase in
cash and cash equivalents
791,805
998,113
Cash and cash equivalents at
beginning of the period
1,900
Effect of exchange rate
changes on cash and
cash equivalents
2,170,182
Cash and cash equivalents at
end of the period
Kas dan setara kas pada awal periode
Dampak perubahan selisih kurs
terhadap kas dan setara kas
Kas dan setara kas pada akhir periode
-
(1,500,000)
(3,213,329)
(1,275,792)
(597,178)
(52)
(1,152,156)
-
(407,710)
(43)
(1,107,402)
(77,625)
16
23,479
2,117,162
Catatan atas laporan keuangan merupakan bagian tak terpisahkan
dari laporan keuangan konsolidasian secara keseluruhan.
3
The accompanying notes form an integral part of
these consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 7 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
1.
UMUM
a.
Pendirian dan informasi umum
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
1.
GENERAL
a.
Establishment and general information
PT XL Axiata Tbk (“Perseroan”) yang
sebelumnya bernama PT Excelcomindo
Pratama Tbk, pertama kali didirikan dengan
nama PT Grahametropolitan Lestari. Perseroan
berkedudukan hukum di Jakarta dan didirikan
sesuai dengan peraturan perundang-undangan
yang berlaku di Negara Republik Indonesia
berdasarkan
Akta
Pendirian
Perseroan
Terbatas No. 55 tanggal 6 Oktober 1989,
sebagaimana diubah dengan Akta Perubahan
No. 79 tanggal 17 Januari 1991. Keduanya
dibuat di hadapan Rachmat Santoso, S.H.,
Notaris di Jakarta. Akta-akta tersebut
memperoleh
persetujuan
dari
Menteri
Kehakiman Republik Indonesia berdasarkan
Surat
Keputusan
Menteri
No. C2-515.HT.01.01.TH.91
pada
tanggal
19 Februari 1991, didaftarkan di Pengadilan
Negeri
Jakarta
Selatan
No. 670/Not/1991/PN.JKT.SEL
dan
No. 671/Not/1991/PN.JKT.SEL,
tanggal
21 Agustus 1991, dan diumumkan dalam Berita
Negara Republik Indonesia No. 90, Tambahan
No. 4070, tanggal 8 November 1991.
PT XL Axiata Tbk (the “Company”) which
previously known as PT Excelcomindo Pratama
Tbk, was initially established under the name
PT Grahametropolitan Lestari. The Company
has its legal domicile in Jakarta and was
established as a limited liability company under
the laws of the Republic of Indonesia under
Deed of Establishment No. 55, dated 6 October
1989, as amended by Deed No. 79, dated 17
January 1991. The preparation of both deeds
was overseen by Rachmat Santoso, S.H.,
Notary in Jakarta. The deeds were approved by
the Minister of Justice of the Republic of
Indonesia in the Minister’s Decision Letter
No. C2-515.HT.01.01.TH.91, dated 19 February
1991, registered in the District Court of South
Jakarta under No. 670/Not/1991/PN.JKT.SEL
and
No. 671/Not/1991/PN.JKT.SEL,
dated
21 August 1991, and published in the State
Gazette of the Republic of Indonesia No. 90,
Supplement No. 4070, dated 8 November 1991.
Anggaran Dasar Perseroan telah mengalami
beberapa kali perubahan. Perubahan terakhir
sehubungan dengan peningkatan modal
ditempatkan dan disetor penuh Perseroan,
dilakukan melalui Rapat Umum Pemegang
Saham Luar Biasa Perseroan tanggal 11 April
2013, sebagaimana dimuat dalam Akta
Pernyataan Keputusan Rapat No. 30 tanggal 9
Juli 2013 di hadapan Aryanti Artisari, S.H.,
M.Kn., Notaris di Jakarta. Perubahan ini
mendapatkan
Penerimaan
Pemberitahuan
Perubahan Anggaran Dasar dari Menteri
Hukum dan Hak Asasi Manusia Republik
Indonesia No. AHU-AH.01.10.34533, tanggal
23 Agustus 2013.
The Articles of Association have been amended
for several times. The latest amendment in
relation to the increase of issued and fully paid
capital was based on Extraordinary General
Meeting of Shareholders dated 11 April 2013,
as stated in Deed of Resolution No. 30 dated 9
July 2013, overseen by Aryanti Artisari, S.H.,
M.Kn, Notary in Jakarta. This amendment was
registered with notification receipt No. AHUAH.01.10.34533, dated 23 August 2013, issued
by the Minister of Law and Human Rights of the
Republic of Indonesia.
Axiata Investments (Indonesia) Sdn. Bhd.,
pemegang
saham
mayoritas
Perseroan
merupakan perseroan yang dimiliki sepenuhnya
oleh Axiata Investments (Labuan) Limited.
Axiata Investments (Labuan) Limited adalah
entitas anak Axiata Grup Berhad.
The Company’s majority shareholder, Axiata
Investments (Indonesia) Sdn. Bhd., is a wholly
owned subsidiary of Axiata Investments
(Labuan) Limited. Axiata Investments (Labuan)
Limited is a subsidiary of Axiata Group Berhad.
Kantor pusat Perseroan terletak di grhaXL,
Jalan DR. Ide Anak Agung Gde Agung (dahulu
Jalan Mega Kuningan) Lot. E4-7 No. 1
Kawasan Mega Kuningan, Jakarta 12950,
Indonesia.
The Company’s head office is currently located
at grhaXL, Jalan DR. Ide Anak Agung Gde
Agung (formerly Jalan Mega Kuningan) Lot. E47 No.1 Kawasan Mega Kuningan, Jakarta
12950, Indonesia.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 8 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
1.
UMUM (lanjutan)
b.
c.
Penawaran umum efek
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
1.
GENERAL (continued)
b.
The Company’s public offerings
Pada tanggal 16 September 2005, Perseroan
memperoleh surat pernyataan efektif dari
Badan Pengawas Pasar Modal dan Lembaga
Keuangan (Bapepam) No. S-2531/PM/2005
untuk melakukan Penawaran Umum Perdana
Saham sebanyak 1.427.500.000 lembar saham
dengan nilai nominal Rp 100 (nilai Rupiah
penuh) per lembar saham. Seluruh saham yang
diterbitkan Perseroan dicatatkan di Bursa Efek
Indonesia pada tanggal 29 September 2005
dengan harga penawaran sebesar Rp 2.000
(nilai Rupiah penuh) per lembar saham.
On 16 September 2005, the Company received
an effective statement from the Indonesian
Capital Market Supervisory Agency (Bapepam)
No. S-2531/PM/2005 for Initial Public Stock
Offering of 1,427,500,000 of its shares with a
par value of Rp 100 (full amount Rupiah) per
share. All of the Company’s issued shares were
listed on the Indonesia Stock Exchange on 29
September 2005 at the offering price of Rp
2,000 (full amount Rupiah) per share.
Pada tanggal 16 November 2009, Perseroan
melalui
mekanisme
Penawaran
Umum
Terbatas I (“PUT I”) dengan Hak Memesan
Efek Terlebih Dahulu (“HMETD”) menerbitkan
1.418.000.000 lembar saham biasa setara
dengan nilai nominal Rp 141.800 (lihat Catatan
15). Seluruh saham yang diterbitkan Perseroan
dicatatkan di Bursa Efek Indonesia.
On 16 November 2009, the Company, through
Limited Public Offering I (“LPO I”) in respect of
a rights issue with Pre-emptive Rights, issued
1,418,000,000 ordinary shares with par value of
Rp 141,800 (see Note 15). All of the Company’s
issued shares were listed on the Indonesia
Stock Exchange.
Rapat Umum Pemegang Saham Luar Biasa
pada tanggal 14 April 2011 telah menyetujui
program
kompensasi
berbasis
saham.
Perseroan
menerbitkan
saham
melalui
mekanisme penerbitan saham tanpa HMETD
kepada karyawan yang berhak (lihat Catatan
15). Seluruh saham yang diterbitkan Perseroan
tersebut dicatatkan di Bursa Efek Indonesia.
Sampai dengan tanggal 30 September 2013,
Perseroan telah menerbitkan 26.490.667
lembar saham berdasarkan skema ini.
The Extraordinary General Meeting of
Shareholder on 14 April 2011 approved the
share-based compensation program. The
Company issued shares through share
issuance without Pre-emptive Rights to the
eligible employees (see Note 15). All of the
Company’s issued shares were listed on the
Indonesia Stock Exchange. Up to 30
September 2013, the Company has issued
26,490,667 shares under this scheme.
Ijin investasi
c.
Investment license
Sesuai dengan Anggaran Dasar, tujuan
Perseroan adalah melakukan kegiatan dalam
usaha penyelenggaraan jasa telekomunikasi
dan/atau jaringan telekomunikasi dan/atau
multimedia. Perseroan memulai operasi
komersialnya di tahun 1996.
In accordance with its Articles of Association,
the Company’s purpose is to provide
telecommunications
services
and/or
telecommunications
networks
and/or
multimedia
services.
The
Company
commenced its commercial operations in 1996.
Perseroan mendapatkan Ijin Usaha Tetap
(“IUT”) penyelenggaraan jasa teleponi dasar
berdasarkan
Surat
Keputusan
Badan
Koordinasi Penanaman Modal (“BKPM”)
No. 437/T/PERHUBUNGAN/2003 tanggal 20
November 2003. Ijin ini berlaku untuk jangka
waktu 30 tahun sejak Oktober 1995.
The Company obtained license or Ijin Usaha
Tetap (“IUT”) to provide basic telephony
services
based
on
Decree
Letter
No. 437/T/PERHUBUNGAN/2003 from the
Investment Coordination Board (“BKPM”),
dated 20 November 2003. The license is valid
for 30 years starting from October 1995.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 9 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
1.
UMUM (lanjutan)
c.
d.
Ijin investasi (lanjutan)
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
1.
GENERAL (continued)
c.
Investment license (continued)
Perseroan memperoleh persetujuan BKPM
dalam rangka perluasan investasi untuk
penyediaan fasilitas
dan pengoperasian
jaringan
telekomunikasi
melalui
Surat
Persetujuan Perluasan Penanaman Modal
Asing
No.
243/11/PMA/2003
tanggal
20 November
2003.
BKPM
menyetujui
perluasan
tersebut
melalui
persetujuan
perpanjangan waktu penyelesaian proyek
No. 1531/III/PMA/2005 tanggal 29 Desember
2005.
The Company obtained approval from BKPM
for the expansion of its investment into facilities
supply and the operation of telecommunications
networks based on Letter Approval for
Extension
of
Foreign
Investments
No. 243/11/PMA/2003, dated 20 November
2003. BKPM approved the extension of the
project’s completion period in letter No.
1531/III/PMA/2005, dated 29 December 2005.
Pada tanggal 7 Desember 2004, Perseroan
mendapatkan persetujuan dari BKPM tentang
Perubahan Bidang Usaha dan Produksi dalam
Surat
Keputusan
No. 933/B.1/A.6/2004. Permohonan ini diajukan
oleh Perseroan dalam rangka penyesuaian
bidang usaha sebagaimana tertuang dalam
Undang-Undang No. 36 Tahun 1999 tentang
Jasa Telekomunikasi.
On 7 December 2004, the Company obtained
approval from BKPM regarding the changes to
the Company’s business and service provision
under
approval
letter
No. 933/B.1/A.6/2004. The changes were made
in accordance with the rules on service
requirement of the by Law No. 36 of year 1999
on Telecommunication Services.
Lebih lanjut, Perseroan memperoleh ijin
perluasan dalam rangka penanaman modal
asing berdasarkan Surat Keputusan BKPM
No. 948/T/TELEKOMUNIKASI/2006
tanggal
1 Desember
2006 jo. No. 06/P-IUT/2007
tanggal
26
Januari
2007
jo.
No.1001/T/TELEKOMUNIKASI/2008 tanggal 26
September 2008. Ijin Perluasan ini berlaku
sejak bulan Juni 2008 untuk periode tidak
terbatas.
Furthermore, the Company obtained approval
regarding the expansion of a foreign capital
investment based on an approval letter from
BKPM
No. 948/T/TELEKOMUNIKASI/2006,
dated 1 December 2006 jo. No.06/P-IUT/2007
dated
26
January
2007
jo.
No.1001/T/TELEKOMUNIKASI/2008 dated 26
September 2008. The license became effective
in June 2008 for an indefinite period.
Ijin penyelenggaraan
Perseroan pada prinsipnya menyelenggarakan
jasa teleponi dasar melalui jaringan bergerak
selular,
jasa
akses
internet,
jasa
penyelenggaraan jaringan tetap tertutup (jasa
sirkit sewa), jasa internet teleponi untuk
keperluan publik (“ITKP”) dan jasa interkoneksi
internet (“NAP”). Untuk setiap ijin, evaluasi
dilakukan setiap 5 (lima) tahun. Sebagai
tambahan, Perseroan juga mendapatkan ijin-ijin
lainnya.
d.
Operating licenses
The Company is principally involved in the
provision of basic telephony services on cellular
mobile network, internet services provider
(“ISP”), closed fixed network services (leased
lines), voice over internet protocol (“VoIP”) and
internet interconnection services (“NAP”). For
every license, an evaluation is performed every
5 (five) years. In addition, the Company also
obtained various other licences.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 10 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
1.
UMUM (lanjutan)
d.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
1.
Ijin penyelenggaraan (lanjutan)
Rincian dari ijin-ijin tersebut adalah sebagai
berikut:
Ijin/ License
Ijin Penyelanggaraan
Jaringan Bergerak
Selular/ License to
Operate Cellular Mobile
Network
Ijin Penyelenggaraan Jasa
Pengiriman Uang/
License to Operate
Money Remitter
Ijin Penyelenggaraan Jasa
Interkoneksi Internet/
License to Operate
Internet Interconnection
Services (“NAP”)
Ijin Penerbit E-Money/ EMoney Issuer License
No. Ijin/ License No.
192/KEP/M.KOMINFO/2013
14/96/DASP/40
187/KEP/DJPPI/KOMINFO/7/
2011
Surat Bank Indonesia/ Bank
of Indonesia’s Letter No.
12/816/DASP
GENERAL (continued)
d.
Operating licenses (continued)
Details of these licenses are as follows:
Tanggal penetapan atau
perpanjangan/ Grant
date or latest renewal
Jenis jasa/ Type of services
date
5 Maret/ March 2013
Jaringan Bergerak Selular
(meliputi 2G, IMT-2000/3G)/
Cellular Mobile Network
(including 2G, IMT-2000/3G)
24 Januari/ January 2012
Jasa Pengiriman Uang bagi
Badan Usaha selain
Bank/ Money Remitter
Services for Non-Bank
11 Juli/ July 2011
Jasa Interkoneksi Internet/
Internet Interconnection
Services (“NAP”)
6 Oktober/ October 2010
Jasa Penerbitan Uang
Elektronik (E-money)/
E-money Issuance
Services
Ijin Penyelenggaraan
323/KEP/M.KOMINFO/09/2010 Jaringan Bergerak Selular
14 September 2010
Jaringan Bergerak
(meliputi 2G, IMT-2000/3G)
Selular/ License to
dan Jasa Teleponi Dasar/
Operate Cellular
Cellular Mobile Network
Mobile Network
(including 2G, IMT-2000/3G)
and Basic Telephony
Services
31 Agustus/ August 2010
Ijin Penyelenggaraan Jasa 294/KEP/DJPT/KOMINFO/08/ Jasa Internet Teleponi untuk
2010
Keperluan Publik (“ITKP”)/
Internet Teleponi untuk
Voice over Internet Protocol
Keperluan Publik
(“VoIP”)
(“ITKP”)/ License to
Operate Internet
Telephony Services for
Public Interest (“VoIP”)
12 Agustus/ August 2010
Jasa Akses Internet/
Ijin Penyelenggaraan Jasa 270/DIRJEN/2010
Internet Services Provider
Akses Internet/ License
(“ISP”)
to Operate Internet
Access Services (“ISP”)
133/KEP/M.KOMINFO/04/2009 Jaringan Tetap Tertutup/
29 April 2009
Ijin Penyelenggaraan
Closed Fixed Network
Jaringan Tetap
Tertutup/ License to
Operate Closed Fixed
Network
11 Oktober/ October 2006
Ijin Penyelanggaraan
100/KEP/M.KOMINFO/10/2006 Jaringan Bergerak Selular
Jaringan Bergerak
(meliputi 2G, IMT-2000/3G)/
Selular/ License to
Cellular Mobile Network
(including 2G, IMT-2000/3G)
Operate Cellular Mobile
Network
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 11 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
UMUM (lanjutan)
e.
1.
Dewan Komisaris, Direksi, Komite Audit dan
Sekretaris Perseroan
GENERAL (continued)
e.
Board of Commissioners, Board of
Directors, Audit Committee and Corporate
Secretary
Susunan Dewan Komisaris dan Direksi per 30
September 2013 adalah sesuai dengan
keputusan Rapat Umum Pemegang Saham
Luar Biasa yang diadakan pada tanggal 11
April 2013, sebagaimana dimuat dalam Akta
Pernyataan Keputusan Rapat No. 55, tanggal
11 April 2013, dibuat di hadapan Aryanti
Artisari, S.H., M.Kn., Notaris di Jakarta.
The composition of the Company’s Board of
Commissioners and Board of Directors as at 30
September 2013 is based on the resolution of
the Extraordinary
General Meeting of
Shareholders held on 11 April 2013, as stated
in the Deed of Resolution No. 55, dated 11 April
2013, which was overseen by Aryanti Artisari,
S.H., M.Kn., Notary in Jakarta.
Susunan Dewan Komisaris dan Direksi
Perseroan per tanggal 30 September 2013 dan
31 Desember 2012 adalah sebagai berikut:
The composition of the Company’s Board of
Commissioners and Board of Directors as at 30
September 2013 and 31 December 2012 are as
follows:
30/09/2013
31/12/2012
Dewan Komisaris
Board of Commissioners
President Commisioner
Presiden Komisaris
YBhg Tan Sri Dato’ Ir.
Muhammad Radzi bin
Haji Mansor
YBhg Tan Sri Dato’ Ir.
Muhammad Radzi bin
Haji Mansor
Komisaris
YBhg Dato’ Sri Jamaludin
bin Ibrahim
James Carl Grinwis
Maclaurin
Azran Osman Rani
YBhg Dato’ Sri Jamaludin
bin Ibrahim
James Carl Grinwis
Maclaurin
Commissioners
Komisaris Independen
Peter J. Chambers
Yasmin Stamboel
Wirjawan
Peter J. Chambers
Yasmin Stamboel
Wirjawan
Elisa Lumbantoruan
Independent
Commisioners
Direksi
Board of Directors
Presiden Direktur
Hasnul Suhaimi
Hasnul Suhaimi
Direktur
Willem Lucas
Timmermans
Dian Siswarini
Joy Wahjudi
P. Nicanor V. Santiago III
Mohamed Adlan bin
Ahmad Tajudin
Ongki Kurniawan
Willem Lucas
Timmermans
Dian Siswarini
Joy Wahjudi
P. Nicanor V. Santiago III
Mohamed Adlan bin
Ahmad Tajudin
Ongki Kurniawan
President Director
Directors
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 12 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
1.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
UMUM (lanjutan)
e.
1.
Dewan Komisaris, Direksi, Komite Audit dan
Sekretaris Perseroan (lanjutan)
GENERAL (continued)
e.
The Company’s Audit Committee was
established on 28 February 2005. The
composition of the Audit Committee as at
30 September 2013 and 31 December 2012
was as follows:
Komite Audit Perseroan dibentuk pada tanggal
28 Februari 2005. Susunan Komite Audit per
tanggal 30 September 2013 dan 31 Desember
2012 adalah sebagai berikut:
Ketua
Anggota
f.
Board of Commissioners, Board of
Directors, Audit Committee and Corporate
Secretary (continued)
Peter J. Chambers
Chairman
Dr. Djoko Susanto, M.S.A
Yasmin Stamboel Wirjawan
Navin Sonthalia*
Members
Sekretaris Perseroan per tanggal 30 September
2013 dan 31 Desember 2012 adalah Murni
Nurdini.
Corporate Secretary of the Company as at 30
September 2013 and 31 December 2012 is
Murni Nurdini.
*)
*)
Mengundurkan diri efektif pada tanggal 16 Oktober
2013.
Entitas anak
f.
Perseroan memiliki entitas anak yang tidak aktif
yang didirikan untuk penerbitan obligasi dan
pinjaman sebagai berikut:
GSM One (L) Ltd.
GSM Two (L) Ltd.
Excelcomindo Finance Company B.V.
Resigned effectively on 16 October 2013.
Subsidiaries
The Company has the following non-active
subsidiaries which were established for
issuance of bonds and loans, as follows:
Persentase
kepemilikan/
Percentage
of ownership
Negara domisili/
Country
of domicile
Tahun
penyertaan/ Year
of participation
100%
100%
100%
Malaysia/ Malaysia
Malaysia/ Malaysia
Belanda/ Netherlands
1996
1997
2003
Jumlah aset entitas anak sebelum eliminasi
adalah sebagai berikut:
The subsidiaries’ total assets before elimination
are as follow:
30/09/2013
GSM One (L) Ltd.
GSM Two (L) Ltd.
Excelcomindo Finance Company B.V.
(dilikuidasi pada tanggal 12 Juni 2013/liquidated
on 12 June 2013)
31/12/2012
-
-
-
52,546
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 13 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
2.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Laporan keuangan konsolidasian interim PT XL
Axiata Tbk dan entitas anak (bersama-sama disebut
“Grup”) diotorisasi oleh Direksi pada tanggal
31 Oktober 2013.
The interim consolidated financial statements of PT
XL Axiata Tbk and subsidiaries (together “the
Group”) were authorised by the Board of Directors
on 31 October 2013.
a.
a.
Dasar penyusunan
konsolidasian interim
laporan
keuangan
Basis for preparation of the
consolidated financial statements
interim
Berikut ini adalah ikhtisar kebijakan akuntansi
penting yang diterapkan dalam penyusunan
laporan keuangan konsolidasian interim Grup
yang disusun berdasarkan Standar Akuntansi
Keuangan di Indonesia dan peraturan Badan
Pengawas Pasar Modal dan Lembaga
Keuangan (BAPEPAM-LK) No. VIII.G.7 tentang
Penyajian
dan
Pengungkapan
Laporan
Keuangan Emiten atau Perusahaan Publik,
yang terlampir dalam surat keputusan No. KEP347/BL/2012.
Presented below are the principal accounting
policies applied in the preparation of the interim
consolidated financial statements of the Group
which have been prepared in accordance with
Indonesian Financial Accounting Standards and
the Capital Market and Financial Institution
Supervisory
Agency
(BAPEPAM-LK)’s
Regulation No. VIII.G.7 regarding the
Presentations and Disclosures of Financial
Statements of listed entity, enclosed in the
decision letter No. KEP-347/BL/2012.
Laporan keuangan konsolidasian interim,
kecuali laporan arus kas konsolidasian interim
dan instrumen derivatif, disusun dengan konsep
harga perolehan dan dasar akrual. Instrumen
derivatif diakui berdasarkan nilai wajar.
The interim consolidated financial statements,
except for the interim consolidated statements
of cash flows and derivative instruments, have
been prepared on the historical cost concept
and accrual basis. Derivative instruments are
stated at fair value.
Laporan arus kas konsolidasian interim disusun
dengan menggunakan metode langsung dan
menyajikan sumber dan penggunaan kas dan
setara kas dengan mengelompokkan arus kas
atas dasar kegiatan operasi, investasi dan
pendanaan. Kas dan setara kas terdiri dari kas,
bank, dan deposito berjangka yang jatuh tempo
dalam waktu 3 (tiga) bulan atau kurang.
The interim consolidated statements of cash
flows are prepared using the direct method and
present the sources and uses of cash and cash
equivalents according to operating, investing
and financing activities. Cash and cash
equivalents consist of cash on hand, cash in
banks and deposits with original maturities of 3
(three) months or less.
Mata uang fungsional dan penyajian
Functional and presentation currency
Transaksi-transaksi yang termasuk dalam
laporan keuangan pada tiap entitas Grup diukur
dengan mata uang lingkungan ekonomi utama
di mana entitas beroperasi (“mata uang
fungsional”). Laporan keuangan konsolidasian
interim
disajikan
dalam
Rupiah,
yang
merupakan mata uang fungsional dan
penyajian Perseroan.
Items included in the financial statements of
each of the Group’s entities are measured
using the currency of the primary economic
environment in which the entity operates (“the
functional currency”). The interim consolidated
financial statements are presented in Rupiah,
which is the Company’s functional and
presentation currency.
Angka-angka
dalam
laporan
keuangan
konsolidasian interim ini dibulatkan menjadi
jutaan Rupiah, kecuali dinyatakan lain.
Figures in the interim consolidated financial
statements are rounded in millions of Rupiah,
unless otherwise stated.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 14 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
2.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
a.
b.
Dasar penyusunan laporan
konsolidasian interim (lanjutan)
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
Basis for preparation of
consolidated
financial
(continued)
ACCOUNTING
the interim
statements
Standar akuntansi baru
New accounting standard
Standar akuntansi baru atau penyesuaian atas
standar akuntansi yang wajib diterapkan untuk
pertama kalinya untuk tahun buku yang dimulai
1 Januari 2013, yang relevan terhadap
Perseroan adalah penyesuaian atas PSAK 60
(Revisi
2010)
”Instrumen
Keuangan:
Pengungkapan”. Perseroan telah mengevaluasi
dampak yang ditimbulkan dari penyesuaian
PSAK 60 tersebut tidak material terhadap
laporan keuangan konsolidasian interim.
New accounting standard or improvement on
accounting standard which is relevant to the
Company and mandatory for the first time for
the financial period beginning 1 January 2013 is
the improvement on PSAK 60 (Revised 2010)
“Financial
Instrument
Disclosures”.
The
Company has evaluated the impact of the
improvement on PSAK 60 to be immaterial to
the interim consolidated financial statements.
Prinsip-prinsip konsolidasian
b.
Principles of consolidation
Laporan keuangan konsolidasian interim
mencakup laporan keuangan konsolidasian
interim Perseroan dan entitas-entitas yang
dikendalikan secara langsung ataupun tidak
langsung oleh Perseroan.
The interim consolidated financial statements
incorporate the interim consolidated financial
statements of the Company and entity in which
the Company has the ability to directly or
indirectly exercise control.
Pengaruh dari seluruh transaksi dan saldo
antara perusahaan-perusahaan di dalam Grup
yang material telah dieliminasi dalam penyajian
laporan keuangan konsolidasian interim.
The effects of all significant transactions and
balances between companies within the Group
have been eliminated in the interim
consolidated financial statements.
Entitas dikonsolidasikan sejak tanggal dimana
pengendalian efektif beralih kepada Perseroan
dan tidak lagi dikonsolidasikan sejak Perseroan
tidak mempunyai pengendalian efektif.
The entity is consolidated from the date on
which effective control was transferred to the
Company and are no longer consolidated when
the Company ceases to have effective control.
Laporan keuangan interim entitas anak yang
berada di luar Indonesia dijabarkan ke mata
uang Rupiah dengan menggunakan dasar
sebagai berikut:
The interim financial statements of subsidiaries
domiciled outside Indonesia are translated into
Rupiah currency on the following basis:
-
-
Akun-akun moneter dalam laporan posisi
keuangan konsolidasian interim dijabarkan
dengan menggunakan kurs tengah dari kurs
beli dan kurs jual yang diterbitkan oleh Bank
Indonesia yang berlaku pada tanggal
laporan posisi keuangan konsolidasian
interim seperti dijelaskan dalam Catatan 2m.
Akun-akun non-moneter dalam laporan
posisi keuangan konsolidasian interim
dijabarkan dengan menggunakan kurs
historis pada tanggal transaksi.
Monetary accounts in the interim
consolidated statement of financial position
are translated using the middle rate of the
buying rate and selling rate issued by the
Bank of Indonesia which prevails at the
interim consolidated statements of financial
position date as mentioned in Note 2m.
Non-monetary accounts in the interim
consolidated statement of financial position
are translated using the historical
exchange rate as at the transaction date.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 15 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
2.
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
b.
2.
Prinsip-prinsip konsolidasian (lanjutan)
-
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
2013
(9 bulan/
months)
1 Dolar Amerika Serikat (USD)
1 Euro (EUR)
1 Dolar Singapura (SGD)
9,934
13,077
7,948
d.
Pengendalian bersama entitas
The interim consolidated statements of
comprehensive income accounts are
translated using the average exchange rate
during the period as follow (full amount
Rupiah):
2012
(9 bulan/
months)
9,290
11,945
7,362
United States Dollar (USD) 1
Euro (EUR) 1
Singapore Dollar (SGD) 1
Differences arising from the translation of
interim consolidated statements of financial
position and interim consolidated statements of
comprehensive income of the foreign
subsidiaries are recognised in the current
period’s interim consolidated statements of
comprehensive income on the basis that the
operations of the foreign entities formed an
integral part of the operations of the Company
and, as a result, the transactions of the foreign
entities have been considered as if they had
been carried out by the Company.
Perbedaan yang timbul dari penjabaran akunakun laporan posisi keuangan konsolidasian
interim dan laporan laba rugi komprehensif
konsolidasian interim dari entitas anak di luar
negeri diakui dalam laporan laba rugi
komprehensif konsolidasian interim periode
berjalan dengan dasar bahwa kegiatan usaha
entitas anak di luar negeri merupakan bagian
yang tidak terpisahkan dari Perseroan dan
karena itu, seluruh operasi di luar negeri
tersebut
dianggap
seolah-olah
telah
dilaksanakan sendiri oleh Perseroan.
c.
Principles of consolidation (continued)
-
Akun-akun laporan laba rugi komprehensif
konsolidasian interim dijabarkan dengan
menggunakan kurs rata-rata selama periode
berjalan sebagai berikut (nilai Rupiah
penuh):
ACCOUNTING
c.
Jointly controlled entity
Pengendalian bersama entitas adalah suatu
entitas
dimana
Perseroan
memiliki
pengendalian bersama dengan satu venturer
atau lebih. Pengendalian bersama entitas
dicatat dengan menggunakan metode ekuitas.
Jointly controlled entity is entity which the
Company jointly controls with one or more other
venturers. Jointly controlled entity is accounted
for using the equity method.
Setiap akhir periode pelaporan, Perseroan
melakukan penilaian ketika terdapat bukti
obyektif bahwa investasi pada pengendalian
bersama entitas mengalami penurunan nilai.
At the end of each reporting period, the
Company assesses when there is objective
evidence that an investment in jointly controlled
entity is impaired.
Hasil usaha pengendalian bersama entitas
dimasukan dalam atau dikeluarkan dari laporan
keuangan konsolidasian masing-masing sejak
tanggal akuisisi atau tanggal pelepasan.
The result of jointly controlled entity are
included in or excluded from the consolidated
financial statements from their effective dates
of acquisition or disposal respectively.
Transaksi dengan pihak-pihak berelasi
d.
Related party transactions
Perseroan melakukan transaksi dengan pihakpihak berelasi sebagaimana didefinisikan dalam
PSAK 7 “Pengungkapan Pihak-Pihak Berelasi”.
The Company enters into transactions with
related parties as defined in PSAK 7 “Related
Party Disclosures”.
Seluruh transaksi dan saldo yang material
dengan pihak-pihak berelasi diungkapkan
dalam catatan atas laporan keuangan
konsolidasian interim.
All significant transactions and balances with
related parties are disclosed in the notes to the
interim consolidated financial statements.
PT XL AXIATA Tbk
DAN ENTITAS ANAK/ AND SUBSIDIARIES
Halaman 16 Page
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN INTERIM
UNTUK PERIODE TRIWULAN DAN
SEMBILAN BULAN YANG BERAKHIR
30 SEPTEMBER 2013 DAN 2012
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN AKUNTANSI PENTING
(lanjutan)
e.
Pengakuan pendapatan dan beban
(i) Jasa telekomunikasi selular
NOTES TO THE INTERIM CONSOLIDATED
FINANCIAL STATEMENTS
FOR THE QUARTER AND
NINE-MONTH PERIODS ENDED
30 SEPTEMBER 2013 AND 2012
(Expressed in millions of Rupiah,
unless otherwise stated)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Recognition of revenues and expenses
(i)
Cellular telecommunications services
Pendapatan dari percakapan dan nonpercakapan yang berasal dari penggunaan
jaringan Perseroan oleh pelanggan Global
System for Mobile communications (“GSM”)
yang meliputi pemakaian pulsa, interkoneksi
lokal, sambungan lintas jarak jauh domestik,
sambungan lintas jarak jauh internasional,
jelajah internasional (international roaming)
dan layanan nilai tambah, yang dibebankan
kepada pelanggan berdasarkan tarif yang
berlaku dan durasi dari koneksi melalui
jaringan selular.
Voice and non-voice revenue is derived
from the use of the Company’s network by
Global System for Mobile communications
(“GSM”) customers, including charges for
usage, local interconnection, domestic
long-distance, international long-distance,
international roaming and value added
services, which are recognised based on
applicable tariffs and the duration of
connections through the cellular network.
Pendapatan percakapan diakui pada saat
percakapan terjadi dan diukur berdasarkan
durasi pemakaian aktual dan menggunakan
tarif yang berlaku.
Voice revenue is recognised at the time the
service is rendered based on the actual call
duration and applicable tariffs.
Pendapatan dengan pola bagi hasil
disajikan
secara
neto,
setelah
memperhitungkan semua beban langsung
yang terkait.
Revenues
under
revenues-sharing
arrangements are reported on a net basis,
after taking into account the underlying
direct expenses.
Pendapatan
non-percakapan
meliputi
pendapatan dari Short Message Services
(“SMS”), layanan nilai tambah (“VAS”) dan
data pita lebar nirkabel diakui berdasarkan
pemakaian atau tagihan tetap bulanan
tergantung kesepakatan dengan pelanggan.
Pendapatan
abonemen
berasal
dari
pelanggan pascabayar yang diakui secara
bulanan pada saat penagihan.
Non-voice revenue includes revenue from
Short Message Services (“SMS”), Value
Added Services (“VAS”) and wireless
broadband data are recognised based on
usage or fixed monthly charges depending
on the arrangement with customers.
Monthly service charge is derived from
postpaid customers which is recognised on
a monthly basis upon billing.
Pendapatan prabayar berasal dari penjualan
paket perdana dan penjualan voucher.
Paket perdana terdiri dari kartu Subscriber
Identity Module (“SIM”) dan voucher.
Revenue from prepaid services is derived
from the sale of starter pack and vouchers.
Starter packs consist of a Subscriber
Identity Module (“SIM”) card and voucher.
Pendapatan atas penjualan kartu SIM dan
diskon yang diberikan diakui pada waktu
penyerahan
kepada
distrib