Professional Documents
Culture Documents
The original consolidated financial statements included herein are in the Indonesian language.
Daftar Isi
Table of Contents
Halaman/
Page
Surat Pernyataan Direksi
Statement of Directors
1-3
Consolidated Statement of
. Financial Position
Consolidated Statements of
...................................Comprehensive Income
Consolidated Statements of
.............................................. Changes in Equity
7-8
9-105
Notes to the
.......................Consolidated Financial Statements
**************************
The original consolidated financial statements included herein are in the Indonesian language.
2011
2010
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga, setelah
dikurangi cadangan
penurunan nilai
sebesar Rp26.008
(2010: Rp362)
Piutang lain-lain
Pihak ketiga
Persediaan
Beban dibayar di muka
dan uang muka
Pajak dibayar di muka
TOTAL ASET LANCAR
ASSETS
649.452
2d,2r,4,31,35
194.602 2e,2r,5,14,30d,35
937
15.069
42.209
2f,6
2g,7
2n,15a
902.269
6.956.250
541.785
1.800
165.134
TOTAL ASET
TIDAK LANCAR
TOTAL ASET
10.514
255.109
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Third parties,
net of allowance
for impairment
of Rp26,008
(2010: Rp362)
Other receivables
Third parties
Inventories
Prepaid expenses
and advances
Refundable taxes
733.053
354.575
111.881
36
938
6.074.655
380.354
1.480
220.033
NON-CURRENT ASSETS
Net investment in
finance lease
Fixed assets, less
accumulated depreciation
of Rp388,616
(2010: Rp14,546)
Long-term site rentals
Deferred tax assets
Other non-current assets, net
7.666.061
6.678.340
TOTAL
NON-CURRENT ASSETS
8.568.330
7.411.393
TOTAL ASSETS
1.092
2h,8
2i,9,14
2h,10
2n,15e
2r,11, 30d,35
1.818
The original consolidated financial statements included herein are in the Indonesian language.
2011
2010
494.901
17.537
909.855
CURRENT LIABILITIES
165.117
2r,12,35
219.579
33.294
2r,16,35
27.122
199.006
2r,13,35
259.651
Accrued expenses
328.096
26.953
5.404
866.805
2r,14,35
2r,14,31,35
2n,15b
NON-CURRENT LIABILITIES
290.662
5.090.722
312.830
51.232
14.604
18
2r,14,35
2r,14,31,35
2p,2r,29,35
2k,17
290.787
Unearned revenue
4.336.438
286.713
50.921
8.726
307.552
2n,15e
286.737
72.207
2i
59.185
TOTAL LIABILITAS
JANGKA PANJANG
6.139.809
5.319.507
TOTAL NON-CURRENT
LIABILITIES
TOTAL LIABILITAS
7.049.664
6.186.312
TOTAL LIABILITIES
The original consolidated financial statements included herein are in the Indonesian language.
2011
EKUITAS
Ekuitas yang dapat diatribusikan kepada
pemilik entitas induk:
Modal Saham:
Saham biasa:
Nilai nominal Rp500 (angka penuh)
per saham
Modal dasar
1.200.000.000 saham
Modal ditempatkan
dan disetor penuh
1.020.292.500 saham
Tambahan modal disetor
Selisih atas perubahan
ekuitas entitas anak
Saldo laba yang belum
ditentukan penggunaannya
2010
EQUITY
Equity attributable to the
owners of the parent entity:
Share capital:
Common shares:
Par value - Rp500 (full amount)
per share
Authorized 1,200,000,000 shares
510.146
20.576
20
21
510.146
20.576
485.676
2b,22
475.975
502.268
218.384
TOTAL EKUITAS
1.518.666
1.225.081
TOTAL EQUITY
TOTAL LIABILITAS
DAN EKUITAS
8.568.330
7.411.393
The original consolidated financial statements included herein are in the Indonesian language.
2011
PENDAPATAN
BEBAN POKOK
PENDAPATAN
DEPRESIASI
DAN AMORTISASI
LABA BRUTO
1.650.906
2010
2h,2m,23
1.355.846
REVENUES
90.017
2m,24
66.999
COST OF REVENUES
480.906
2h,2i,25
407.489
DEPRECIATION
AND AMORTIZATION
881.358
GROSS INCOME
161.338
OPERATING EXPENSES
OPERATING INCOME
1.079.983
BEBAN USAHA
174.919
LABA OPERASI
905.064
720.020
1.069
(443.388)
(48.458)
6.988
(787.938)
186.540
(BEBAN)/PENGHASILAN
LAIN-LAIN
Penghasilan bunga
Biaya keuangan
(Rugi)/laba selisih kurs, neto
(Beban penurunan nilai)/pembalikan
cadangan penurunan nilai
Lain-lain, neto
Jumlah beban
lain-lain, neto
(1.386)
(32.501)
2k,26
27
2l,28
5
(587.560)
132.460
INCOME BEFORE
CORPORATE INCOME TAX
EXPENSE
62.281
34.235
47.919
(15.473)
96.516
32.446
LABA NETO
283.884
100.014
NET INCOME
283.884
-
100.014
-
712
99
Basic earnings
per share (full Rupiah amount)
LABA SEBELUM
BEBAN PAJAK
PENGHASILAN
BEBAN/(MANFAAT) PAJAK
PENGHASILAN
Beban pajak kini
Beban/(manfaat) pajak tangguhan
(524.664)
9.572
(2.722)
OTHER (EXPENSES)/INCOME
Interest income
Finance charges
Foreign exchange (losses)/gains, net
(Impairment expense)/reversal
of allowance for impairment
Others, net
380.400
887
278
2n,15c,15d
19
2q
The original consolidated financial statements included herein are in the Indonesian language.
2011
LABA NETO
283.884
2010
100.014
NET INCOME
Selisih atas
perubahan ekuitas entitas
anak, sesudah pajak
9.701
(31.042)
LABA KOMPREHENSIF
LAIN, SESUDAH PAJAK
9.701
(31.042)
OTHER COMPREHENSIVE
INCOME, NET OF TAX
68.972
TOTAL COMPREHENSIVE
INCOME, NET OF TAX
68.972
-
Total comprehensive
income attributable to:
Equity holders of the parent entity
Non-controlling interest
TOTAL LABA
KOMPREHENSIF,
SESUDAH PAJAK
293.585
293.585
-
19
The original consolidated financial statements included herein are in the Indonesian language.
Selisih
atas
perubahan
ekuitas entitas
anak/
Modal saham
Tambahan
Differences
ditempatkan dan
modal
arising from
disetor penuh/
disetor/
changes in
Catatan/ Issued and fully Additional paid subsidiarys
Notes
paid capital
in capital
equity
Saldo 31 Desember 2009
20
2b,22
Total laba
komprehensif, sesudah pajak
Tambahan modal disetor
Saldo 31 Desember 2010
490.030
20.116
20.576
510.146
118.370
1.115.417
100.014
100.014
(31.042)
(31.042)
Other comprehensive
income, net of tax
(31.042)
100.014
68.972
Total comprehensive
income, net of tax
40.692
20.576
475.975
218.384
283.884
283.884
9.701
9.701
Other comprehensive
income, net of tax
9.701
283.884
293.585
Total comprehensive
income, net of tax
510.146
20.576
485.676
502.268
2b,22
Total laba
komprehensif, sesudah pajak
Saldo 31 Desember 2011
507.017
Saldo laba
yang belum
ditentukan
penggunaannya/
Jumlah
Unappropriated
ekuitas/
retained earnings Total equity
The original consolidated financial statements included herein are in the Indonesian language.
Catatan/
Notes
2011
ARUS KAS DARI
AKTIVITAS OPERASI:
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok
Pembayaran kas kepada karyawan
Kas yang dihasilkan dari operasi
Penghasilan bunga yang diterima
Pembayaran pajak penghasilan
dan pajak lainnya
Pengembalian pajak
Lain-lain
Arus kas yang diperoleh dari
aktivitas operasi
ARUS KAS DARI
AKTIVITAS INVESTASI:
Penerimaan investasi
sewa pembiayaan
Pembelian aset tetap
Pembayaran sewa tanah
jangka panjang
Hasil penjualan aset tetap
Arus kas yang digunakan untuk
aktivitas investasi
2010
1.786.385
(247.841)
(78.711)
1.593.691
(113.364)
(60.210)
1.459.833
1.069
1.420.117
6.988
(109.116)
224.885
(5.112)
15a
1.571.559
(135.427)
(47.952)
1.243.726
726
(1.454.802)
706
(544.468)
(253.150)
631
(131.160)
154
(1.706.595)
(674.768)
40.692
4.587.932
320.125
4.607.727
356.091
(3.596.150)
(323.375)
(4.886.047)
(326.625)
(160.881)
(398.956)
(193.006)
(287.053)
Payments of long-term
Third parties
Related parties
Payments of costs
of obtaining loans
Interest paid
(688.221)
428.695
The original consolidated financial statements included herein are in the Indonesian language.
Catatan/
Notes
2011
Pengaruh perubahan
kurs mata uang
pada kas dan setara kas
2010
1.218
KENAIKAN/(PENURUNAN)
BERSIH KAS DAN SETARA KAS
294.877
(119.263)
NET INCREASE/(DECREASE) IN
CASH AND CASH EQUIVALENTS
354.575
473.838
649.452
354.575
The original consolidated financial statements included herein are in the Indonesian language.
UMUM
a.
1.
GENERAL
a.
PT
Sarana
Menara
Nusantara
Tbk.
(Perseroan) didirikan berdasarkan Akta
Pendirian No. 31 tanggal 2 Juni 2008, dibuat
dihadapan Dr. Irawan Soerodjo, S.H. MSi.,
Notaris di Jakarta (Anggaran Dasar).
Anggaran Dasar Perseroan ini disahkan oleh
Menteri Hukum dan Hak Asasi Manusia dalam
Surat
Keputusan
No.
AHU-37840.AH.
01.01.Tahun 2008 tanggal 2 Juli 2008.
Anggaran Dasar Perseroan telah mengalami
beberapa kali perubahan, terakhir dengan
Akta Pernyataan Keputusan Rapat No. 274
tanggal 26 Maret 2010, dibuat dihadapan
Dr. Irawan Soerodjo, S.H. MSi., Notaris di
Jakarta, mengenai penambahan modal
ditempatkan dan disetor. Perubahan anggaran
dasar tersebut telah diberitahukan kepada
Menteri Hukum dan Hak Asasi Manusia
dengan surat penerimaan pemberitahuan
No. AHU-AH.01.10-13487 tanggal 2 Juni
2010.
The original consolidated financial statements included herein are in the Indonesian language.
UMUM (lanjutan)
b.
1.
GENERAL (continued)
b.
2011
Komisaris Utama
Komisaris
Komisaris Independen
Direktur Utama
Direktur
Direktur
Direktur
Direktur tidak Terafiliasi
c.
2010
Tonny Kusnadi
Ario Wibisono
John Aristianto Prasetio
Adam Gifari
Kenny Harjo
Rinaldy Santosa
Michael Todd Bucey
Aloysius Moerba Suseto
President Commissioner
Commissioner
Independent Commissioner
President Director
Director
Director
Director
Unaffiliated Director
Entitas anak
c.
Entitas anak/
Subsidiary
Domisili/
Domicile
PT Profesional
Telekomunikasi
Indonesia (Protelindo)
Bandung
Subsidiary
Jenis usaha/
Nature of
business
Jasa penunjang telekomunikasi/Telecomunication
supporting services
10
Persentase
kepemilikan/
Percentage of
ownership
Dimulainya
kegiatan
komersial/
Start
of commercial
operations
99,9994%
Juni/June 4, 2003
2010
7.474.839
The original consolidated financial statements included herein are in the Indonesian language.
1.
UMUM (lanjutan)
c.
1.
GENERAL (continued)
c.
Subsidiary (continued)
11
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a.
a.
12
The original consolidated financial statements included herein are in the Indonesian language.
Dasar penyusunan
(lanjutan)
laporan
2.
keuangan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
13
The original consolidated financial statements included herein are in the Indonesian language.
2.
Prinsip-prinsip konsolidasi
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Principles of consolidation
14
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
15
The original consolidated financial statements included herein are in the Indonesian language.
c.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
c.
16
The original consolidated financial statements included herein are in the Indonesian language.
d.
Transaksi
(lanjutan)
dengan
pihak-pihak
2.
berelasi
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
Transactions
(continued)
with
ACCOUNTING
related
parties
b)
c)
d)
e)
d.
f)
g)
17
The original consolidated financial statements included herein are in the Indonesian language.
2.
Piutang usaha
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
Persediaan
f.
g.
Prepaid expenses
Prepaid expenses are amortized over the
expected period of benefit on a straight-line
basis.
Inventories
Inventories are stated at the lower of cost or
net realizable value. Cost is determined based
on the first-in, first-out (FIFO) method. Net
realizable value is the estimated selling price
in the ordinary course of business. The
Company and its subsidiary provide a
provision for inventory obsolescence based on
a review of the usability of inventories at the
end of the period.
Trade receivables
Trade receivables are stated at original invoice
amount less an allowance for impairment. The
accounting policy for allowance for impairment
as of December 31, 2011 and 2010 is
described in Note 2r.
ACCOUNTING
Sewa
h.
Leases
The determination of whether an arrangement
is, or contains, a lease is based on the
substance of the arrangement at the inception
date and whether the fulfillment of the
arrangement is dependent on the use of a
specific asset and the arrangement conveys a
right to use the asset. Leases that transfer to
the lessee substantially all of the risks and
rewards incidental to ownership of the leased
item are classified as finance leases. Leases
which do not transfer substantially all of the
risks and rewards incidental to ownership of
the leased item are classified as operating
leases.
Penentuan
apakah
suatu
perjanjian
merupakan perjanjian sewa atau perjanjian
yang mengandung sewa didasarkan atas
substansi perjanjian pada tanggal awal sewa
dan apakah pemenuhan perjanjian tergantung
pada penggunaan suatu aset dan perjanjian
tersebut memberikan suatu hak untuk
menggunakan aset tersebut. Sewa yang
mengalihkan secara substansial seluruh risiko
dan manfaat yang terkait dengan kepemilikan
aset,
diklasifikasikan
sebagai
sewa
pembiayaan.
Selanjutnya,
suatu
sewa
diklasifikasikan sebagai sewa operasi, jika
sewa tidak mengalihkan secara substansial
seluruh risiko dan manfaat yang terkait dengan
kepemilikan aset.
18
The original consolidated financial statements included herein are in the Indonesian language.
2.
Sewa (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
h. Leases (continued)
i)
i)
ii)
ii)
i)
i)
19
The original consolidated financial statements included herein are in the Indonesian language.
Sewa (lanjutan)
Perseroan dan entitas anak
(lanjutan)
ii)
i.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
h. Leases (continued)
The Company and its subsidiary as lessors
(continued).
sebagai lessor
ii)
i.
20
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
21
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
20
8
4
8
4
3-5
Towers
Machinery
Office equipment
Motor vehicles
Field equipment
Furniture and fixtures
Aset
dalam
penyelesaian
merupakan
akumulasi biaya bahan dan biaya lainnya
sampai dengan tanggal dimana aset tersebut
telah selesai dan siap untuk digunakan. Biayabiaya tersebut direklasifikasi ke aset tetap yang
bersangkutan ketika aset tersebut telah siap
dipakai.
22
The original consolidated financial statements included herein are in the Indonesian language.
k.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
ACCOUNTING
k.
23
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
Foreign
balances
currency
ACCOUNTING
transactions
and
The
exchange
rates
used
as
of
December 31, 2011 and 2010 were as follows:
2011
(angka penuh)/
(full amount)
Rupiah/1 Dolar AS
Rupiah/1 Dolar Singapura
9.068
6.974
2010
(angka penuh)/
(full amount)
8.991
6.981
Rupiah/US Dollar 1
Rupiah/Singapore Dollar 1
24
The original consolidated financial statements included herein are in the Indonesian language.
2.
Perpajakan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
ACCOUNTING
Taxation
Pajak
tangguhan
dicatat
dengan
menggunakan metode liabilitas untuk semua
perbedaan temporer yang timbul antara aset
dan liabilitas berbasis fiskal dengan nilai
tercatatnya menurut laporan keuangan. Pajak
tangguhan dihitung dengan menggunakan tarif
pajak yang berlaku atau secara substansial
telah berlaku pada akhir periode pelaporan.
Perubahan nilai tercatat aset dan liabilitas
pajak tangguhan yang disebabkan oleh
perubahan tarif pajak dibebankan pada laba
rugi berjalan, kecuali untuk transaksi-transaksi
yang sebelumnya telah langsung dibebankan
atau dikreditkan ke ekuitas. Aset pajak
tangguhan yang berhubungan dengan saldo
rugi fiskal diakui apabila besar kemungkinan
bahwa jumlah laba fiskal di masa mendatang
akan memadai untuk dikompensasi dengan
rugi fiskal.
The original consolidated financial statements included herein are in the Indonesian language.
2.
Perpajakan (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
n.
p.
Taxation (continued)
Deferred tax assets and deferred tax liabilities
are offset when a legally enforceable right
exists to offset current tax assets against
current tax liabilities, or the deferred tax assets
and the deferred tax liabilities relate to the
same taxable entity, or the Company intends
to settle its current assets and liabilities on a
net basis.
ACCOUNTING
Informasi segmen
o.
Segment information
Instrumen
keuangan
akuntansi lindung nilai
derivatif
dan
p.
Entitas
anak
menggunakan
instrumen
keuangan derivatif seperti swap atas tingkat
bunga untuk melindungi risiko atas kenaikan
tingkat bunga.
26
The original consolidated financial statements included herein are in the Indonesian language.
Instrumen
keuangan
derivatif
akuntansi lindung nilai (lanjutan)
2.
dan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
p.
ACCOUNTING
Derivative
financial
instruments
are
recognized as either assets or liabilities in the
statement of financial position and are carried
at fair value.
27
The original consolidated financial statements included herein are in the Indonesian language.
q.
Instrumen
keuangan
derivatif
akuntansi lindung nilai (lanjutan)
2.
dan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
p.
ACCOUNTING
q.
28
The original consolidated financial statements included herein are in the Indonesian language.
2.
Instrumen keuangan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Financial instruments
i.
i.
Aset keuangan
Financial assets
29
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
(a)
30
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Subsequent measurement
Penghentian pengakuan
Derecognition
31
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
32
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
33
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Subsequent measurement
Setelah
pengakuan
awal,
liabilitas
keuangan diukur pada biaya perolehan
diamortisasi menggunakan tingkat bunga
efektif. Keuntungan dan kerugian diakui di
laporan laba rugi konsolidasian pada saat
pinjaman dan utang jangka panjang
dihentikan pengakuannya atau diturunkan
nilainya melalui proses amortisasi.
Interest
rate
swap
payables
is
subsequently measured at fair value (Note
2p).
Penghentian pengakuan
Derecognition
Liabilitas
keuangan
dihentikan
pengakuannya ketika liabilitas yang
ditetapkan dalam kontrak dihentikan atau
dibatalkan atau kadaluwarsa.
34
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
r.
ACCOUNTING
Provisi
s.
Provisions
Effective January 1, 2011, the Company and
its subsidiary adopted PSAK No. 57 (Revised
2009),Provisions, Contingent Liabilities, and
Contingent Assets. The revised PSAK is
applied prospectively and provides that
appropriate
recognition
criteria
and
measurement bases are applied to provisons,
contingent liabilities and contingent assets and
to ensure that sufficient information is
disclosed in the notes to the financial
statements to enable users to understand the
nature, timing and amount related to the
information. There is no significant impact on
the adoption of this revised accounting
standard on the consolidated financial
statements.
35
The original consolidated financial statements included herein are in the Indonesian language.
t.
2.
Provisi (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
s.
ACCOUNTING
Provisions (continued)
t.
accounting
i)
ii)
iii)
iii)
v)
vi)
vii)
viii)
ix)
x)
36
The original consolidated financial statements included herein are in the Indonesian language.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
37
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
PSAK No.
Pinjaman
26
(Revisi
2011)
Biaya
PSAK
No.
18
(Revised
2010)
Accounting
and
Reporting
by
Retirement Benefit Plans
The revised PSAK concerned with the
determination of the cost of retirement
benefits in the financial statements of
employers having plans. This Standard
complements PSAK 24 (Revised 2010).
ACCOUNTING
38
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
2010)
PSAK
No.
46
(Revised
Accounting for Income Taxes
ACCOUNTING
39
The original consolidated financial statements included herein are in the Indonesian language.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
PSAK No. 60
Pengungkapan
Instrumen
Keuangan:
Service
Concession
ACCOUNTING
ISAK No. 20, Pajak penghasilan Perubahan Dalam Status Pajak Entitas
atau Para Pemegang Saham
40
The original consolidated financial statements included herein are in the Indonesian language.
2.
3.
ACCOUNTING
Concession
3.
Pertimbangan
Judgments
41
The original consolidated financial statements included herein are in the Indonesian language.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Pertimbangan (lanjutan)
Judgments (continued)
42
The original consolidated financial statements included herein are in the Indonesian language.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Imbalan Kerja
Employee Benefits
Pajak Penghasilan
Income tax
Pertimbangan
signifikan
dilakukan
dalam
menentukan provisi atas pajak penghasilan badan.
Terdapat transaksi dan perhitungan tertentu yang
penentuan pajak akhirnya adalah tidak pasti
sepanjang kegiatan usaha normal. Perseroan dan
entitas anak mengakui liabilitas atas pajak
penghasilan badan berdasarkan estimasi apakah
terdapat tambahan pajak penghasilan badan.
The original consolidated financial statements included herein are in the Indonesian language.
SUMBER
(lanjutan)
ESTIMASI
KETIDAKPASTIAN
3.
SOURCE OF
(continued)
ESTIMATION
UNCERTAINTY
Instrumen Keuangan
Financial Instruments
44
The original consolidated financial statements included herein are in the Indonesian language.
4.
2011
Kas
Bank - pihak ketiga
Rupiah:
PT Bank Mandiri (Persero) Tbk.
PT Bank Syariah Mandiri
Dolar AS:
PT Bank Mandiri (Persero) Tbk.
DBS Bank Ltd
Bank - pihak
berelasi (Catatan 31)
Rupiah:
PT Bank Central Asia Tbk.
Dolar AS:
PT Bank Central Asia Tbk.
2010
1.112
603
3.376
816
2.064
1.382
4.192
3.446
1.901
31.822
2.913
201.296
33.723
204.209
610.352
146.244
73
73
610.425
146.317
649.452
354.575
PIUTANG USAHA
5.
2011
Pihak ketiga:
Rupiah
Dolar AS
Dikurangi:
Cadangan penurunan nilai
Cash on hand
Cash in banks - third parties
Rupiah:
PT Bank Mandiri (Persero) Tbk.
PT Bank Syariah Mandiri
US Dollars:
PT Bank Mandiri (Persero) Tbk.
DBS Bank Ltd.
Cash in banks - related party
(Note 31)
Rupiah:
PT Bank Central Asia Tbk.
US Dollars:
PT Bank Central Asia Tbk.
5.
TRADE RECEIVABLES
2010
219.622
988
111.888
355
220.610
112.243
(26.008)
194.602
45
(362)
111.881
Third parties:
Rupiah
US Dollars
Less:
Allowance for impairment
The original consolidated financial statements included herein are in the Indonesian language.
5.
2011
2010
75.674
54.713
40.631
27.579
65.598
11.750
5.392
4.725
9.376
9.819
5.558
4.569
1.386
1.053
70
1
-
2.064
878
10.384
1.570
63
220.610
(26.008)
112.243
(362)
194.602
111.881
2011
2010
174.605
109.583
19.781
16.686
7.703
1.835
827
243
413
1.177
220.610
(26.008)
112.243
(362)
194.602
111.881
Current
Overdue:
1 - 30 days
31 - 60 days
61 - 90 days
Over 90 days
Less: Allowance for impairment
2010
Saldo awal
Penambahan/(pembalikan)
cadangan penurunan nilai
Pemindahan dari/(ke)
aset tidak lancar lainnya (Catatan 11)
362
23.743
1.386
(9.572)
24.260
(13.809)
Saldo akhir
26.008
362
Beginning balance
Additional/(reversal)
of allowance for impairment
Transfer from/(to)other
non-current assets (Note 11)
Ending balance
46
The original consolidated financial statements included herein are in the Indonesian language.
PERSEDIAAN
6.
2011
2010
937
938
7.
2011
Uang muka ke pemasok dan karyawan
Asuransi dibayar di muka
Sewa kantor
8.
6.947
6.760
1.362
3.984
5.323
1.207
15.069
10.514
8.
2011
Pihak ketiga:
Piutang sewa pembiayaan
Pendapatan sewa pembiayaan
yang belum diakui
Manajemen
berkeyakinan
bahwa
semua
persediaan suku cadang pemancar dapat
digunakan dan penyisihan persediaan usang tidak
diperlukan.
7.
INVENTORIES
1.881
(789)
1.092
4.135
(2.317)
1.818
1.553
328
2.253
1.882
1.881
4.135
47
Third parties:
Finance lease receivable
Unearned finance lease income
Net investment in finance lease
Installments of finance lease
receivable due within:
Less than one year
One to five years
The original consolidated financial statements included herein are in the Indonesian language.
9.
INVESTASI
(lanjutan)
SEWA
PEMBIAYAAN
NETO
8.
NET INVESTMENT
(continued)
IN
FINANCE
LEASE
Based on agreement No. K.TEL.43/HK.810/DFW23/2004 dated February 12, 2004, the subsidiary
leases repeater systems and indoor base
transceiver station networks (repeaters) to
PT Telekomunikasi Indonesia (Persero) Tbk. with
lease terms of 9 years starting from various
commencement dates based on the results of
acceptance of operation (Berita Acara Uji Fungsi).
The
repeaters
will
be
transferred
to
PT Telekomunikasi Indonesia (Persero) Tbk. at the
end of the lease periods starting in December 2012
through November 2014. See Note 30n.
ASET TETAP
9.
FIXED ASSETS
Saldo
31 Des 2010/
Balance
Dec 31, 2010
Penambahan/
Additions
Pelepasan/
Deductions
Reklasifikasi/
Pemindahan/
Reclassifications/ Revaluasi/
Transfers
Revaluations
Saldo
31 Des 2011/
Balance
Dec 31, 2011
Pemilikan langsung:
Biaya/penilaian kembali:
Tanah
Menara-menara
Mesin
Peralatan kantor
Kendaraan bermotor
Peralatan proyek
Perabotan kantor
6.021.895
12.401
1.005
2.744
10.515
530
476.436
70
5.841
14.867
13.235
(6.469)
-
723.461
-
530
7.215.323
70
18.242
1.005
17.611
23.750
Direct ownership:
Cost/revaluation:
Land
Towers
Machinery
Office equipment
Motor vehicles
Field equipment
Furniture and fixtures
6.048.560
40.641
510.979
751.155
(6.469)
-
723.461
(723.461)
7.276.531
68.335
Construction in progress
6.089.201
1.262.134
(6.469)
7.344.866
6.253
518
199
7.576
365.490
7
3.496
124
1.380
4.295
(722)
-
364.768
7
9.749
642
1.579
11.871
14.546
374.792
(722)
388.616
Akumulasi penyusutan:
Menara-menara
Mesin
Peralatan kantor
Kendaraan bermotor
Peralatan proyek
Perabotan kantor
6.074.655
6.956.250
48
Accumulated depreciation:
Towers
Machinery
Office equipment
Motor vehicles
Field equipment
Furniture and fixtures
The original consolidated financial statements included herein are in the Indonesian language.
9.
Saldo
31 Des 2009/
Balance
Dec 31, 2009
Penambahan/
Additions
Pemilikan langsung:
Biaya/penilaian kembali:
Menara-menara
Mesin
Peralatan kantor
Kendaraan bermotor
Peralatan proyek
Perabotan kantor
5.565.549
1.294
9.404
1.005
198
7.476
674.699
2.997
2.546
3.039
(3.625 )
(1.294 )
-
(454.723 )
-
239.995
-
6.021.895
12.401
1.005
2.744
10.515
Direct ownership:
Cost/revaluation:
Towers
Machinery
Office equipment
Motor vehicles
Field equipment
Furniture and fixtures
5.584.926
64.999
683.281
69.204
(4.919 )
-
(454.723)
(93.562)
239.995
-
6.048.560
40.641
Construction in progress
5.649.925
752.485
(4.919 )
(548.285 )
239.995
6.089.201
238.912
696
3.717
393
190
4.361
309.711
109
2.536
125
9
3.215
(338 )
(805 )
-
(548.285 )
-
6.253
518
199
7.576
248.269
315.705
(548.285 )
Akumulasi penyusutan:
Menara-menara
Mesin
Peralatan kantor
Kendaraan bermotor
Peralatan proyek
Perabotan kantor
Pelepasan/
Deductions
(1.143)
Reklasifikasi/
Pemindahan/
Reclassifications/ Revaluasi/
Transfers*
Revaluations
5.401.656
Accumulated depreciation:
Towers
Machinery
Office equipment
Motor vehicels
Field equipment
Furniture and fixtures
14.546
6.074.655
Pemindahan
ini
termasuk
akumulasi
penyusutan yang pada saat tanggal revaluasian
telah dieliminasi terhadap jumlah tercatat bruto
dari aset yang direvaluasi.
Transfers
include
the
accumulated
depreciation as at the revaluation date that
was eliminated against the gross carrying
amount of the revalued assets.
Saldo
31 Des 2010/
Balance
Dec 31, 2010
2010
6.907.243
(56.688)
6.850.555
6.082.000
(60.105)
6.021.895
49
The original consolidated financial statements included herein are in the Indonesian language.
9.
16,3%
6,1% - 7,0%
20 tahun/years
Berdasarkan
laporan
penilaian
tanggal
24 Januari 2011, nilai wajar menara pada tanggal
31 Desember 2010 sebesar Rp6.082.000.
2011
Biaya perolehan
Akumulasi depresiasi
2010
7.026.172
(934.843)
5.835.237
(618.501)
6.091.329
5.216.736
Cost
Accumulated depreciation
50
The original consolidated financial statements included herein are in the Indonesian language.
9.
Estimasi
Akumulasi biaya/ penyelesaian/
Accumulated
Estimated
costs
completion
Menara -menara
75%
15.831
Menara-menara
50%
15.152
Menara-menara
25%
11.302
Menara -menara
10%
26.050
Januari/
January 2012
Februari/
February 2012
Maret/
March 2012
April/
April 2012
Towers
Towers
Towers
Towers
68.335
31 Desember 2010:
Akumulasi biaya/
Accumulated
costs
Menara -menara
75%
13.014
Menara-menara
50%
19.698
Menara-menara
25%
5.050
Menara -menara
10%
2.879
Estimasi
penyelesaian/
Estimated
completion
Januari/
January 2011
Februari/
February 2011
Maret/
March 2011
April/
April 2011
Towers
Towers
Towers
Towers
40.641
2010
540.783
1.002
378.684
1.670
541.785
380.354
51
The original consolidated financial statements included herein are in the Indonesian language.
2010
150.027
3.023
10.133
1.951
150.027
10.597
9.467
47.170
1.105
1.667
Restricted deposits
165.134
220.033
2011
Pihak ketiga:
PT Asindo Setiatama
PT Ida Lombok
PT Citramasjaya Teknikmandiri
PT Armindo Catur Pratama
PT Mirlah Sari Teknik
PT Pulau Mas Utama
PT Lamadekom Pratama Indonesia
Lain-lain (kurang dari Rp500)
2010
734
2.289
748
1.311
567
885
518
689
502
5.377
3.023
10.597
Third parties:
PT Asindo Setiatama
PT Ida Lombok
PT Citramasjaya Teknikmandiri
PT Armindo Catur Pratama
PT Mirlah Sari Teknik
PT Pulau Mas Utama
PT Lamadekom Pratama Indonesia
Others (below Rp500)
52
The original consolidated financial statements included herein are in the Indonesian language.
MENARA
12. TOWER
CONSTRUCTION
PAYABLES - THIRD PARTIES
2011
Pihak ketiga:
Rupiah
Dolar AS
PT Citramasjaya Teknikmandiri
PT Bach Multi Global
PT Nokia Siemens Networks
PT Prasetia Dwidharma
PT Kopnatel Jaya
PT Parker Van Den Bergh
PT Dwi Pilar Pratama
PT Hwl Construction
PT Trikarya Mulia Perkasa
PT Serang Berkah Mandiri
PT Sarana Artha Lestari
PT Pas Perkasa
PT Kartika Asri Prima
PT Dharma Honoris Raksa Paramitha
PT Protech Mitra Perkasa
PT Menara Indra Utama
PT Armindo Catur Pratama
PT Insani Daya Kreasi
PT Marsa Kanina Bestari
PT Primatama Konstruksi
PT Sempurna Delapan
PT Kudaka Automation Indonesia
PT Cakra Hexa Swadaya
PT Duta Hita Jaya
PT Smart Telecom
PT Bodricon Pratama
CV Buana Pilar Mandiri
PT Wira Jaya
PT M Jusuf & Sons
PT Karunia Indah Cahaya
CV Lintas Reka Cipta
PT Spora Multi Kreasi
PT Pilar Gapura Nusa
PT A Dua Sakti
PT Karya Bakti Metalasri
CV Duta Mitra Indonesia
PT Pawaka Nusa Artha
PT Asia Mobile
PT Isopanel Dunia
PT Handalan Putra Sejahtera
PT Hutchison CP Telecommunications
PT Era Bangun Jaya
PT Huda Bushido Gemilang
PT Kokoh Semesta
Latham & Watkins BV
PT Ferprina Trijaya
Lain-lain (kurang dari Rp1.000)
AND
OTHER
2010
164.510
607
58.664
160.915
165.117
219.579
11.515
9.965
9.744
9.251
6.169
5.732
5.646
4.746
4.425
3.934
3.558
3.296
3.285
3.074
2.989
2.784
2.746
2.607
2.510
2.279
2.163
1.794
1.790
1.738
1.558
1.431
1.393
1.368
1.338
1.321
1.305
1.136
1.125
1.119
1.108
978
800
717
598
402
39.680
116
250
513
636
1.205
177
1.222
1.462
1.122
538
1.256
136
370
312
105
360
1.030
30
1.121
1.088
1.633
1.667
1.160
1.775
1.362
173.421
1.176
1.471
1.313
1.616
1.446
18.490
165.117
219.579
53
Third parties:
Rupiah
US Dollars
PT Citramasjaya Teknikmandiri
PT Bach Multi Global
PT Nokia Siemens Networks
PT Prasetia Dwidharma
PT Kopnatel Jaya
PT Parker Van Den Bergh
PT Dwi Pilar Pratama
PT Hwl Construction
PT Trikarya Mulia Perkasa
PT Serang Berkah Mandiri
PT Sarana Artha Lestari
PT Pas Perkasa
PT Kartika Asri Prima
PT Dharma Honoris Raksa Paramitha
PT Protech Mitra Perkasa
PT Menara Indra Utama
PT Armindo Catur Pratama
PT Insani Daya Kreasi
PT Marsa Kanina Bestari
PT Primatama Konstruksi
PT Sempurna Delapan
PT Kudaka Automation Indonesia
PT Cakra Hexa Swadaya
PT Duta Hita Jaya
PT Smart Telecom
PT Bodricon Pratama
CV Buana Pilar Mandiri
PT Wira Jaya
PT M Jusuf & Sons
PT Karunia Indah Cahaya
CV Lintas Reka Cipta
PT Spora Multi Kreasi
PT Pilar Gapura Nusa
PT A Dua Sakti
PT Karya Bakti Metalasri
CV Duta Mitra Indonesia
PT Pawaka Nusa Artha
PT Asia Mobile
PT Isopanel Dunia
PT Handalan Putra Sejahtera
PT Hutchison CP Telecommunications
PT Era Bangun Jaya
PT Huda Bushido Gemilang
PT Kokoh Semesta
Latham & Watkins BV
PT Ferprina Trijaya
Others (below Rp1,000)
The original consolidated financial statements included herein are in the Indonesian language.
12. TOWER
CONSTRUCTION
AND
OTHER
PAYABLES - THIRD PARTIES (continued)
2011
Belum jatuh tempo
Lewat jatuh tempo:
1 - 30 hari
31 - 60 hari
61 - 90 hari
Lebih dari 90 hari
2010
164.833
37.125
59
48
177
177.731
86
1.611
3.026
165.117
219.579
Perizinan
Bunga pinjaman dan biaya bank
Jasa profesional
Bonus karyawan
Penalti
Pemeliharaan
Gaji
Marketing
Lainnya (kurang dari Rp1.000)
2010
56.954
38.236
26.605
23.822
22.503
18.857
4.660
1.133
6.236
27.340
146.634
33.690
13.862
172
27.360
3.561
1.689
5.343
199.006
259.651
31 Desember 2011
Utang bank
Pinjaman Fasilitas:
Pihak ketiga:
PT Bank Negara Indonesia
(Persero) Tbk., cabang Jakarta
(AS$20.000.000 dan Rp713.250)
Oversea-Chinese Banking
Corporation Limited
(AS$82.389.449)
DBS Bank Ltd.
(AS$78.020.220)
PT Bank Panin Tbk.
(AS$54.931.120)
Sumitomo Mitsui Banking
Corporation, cabang Singapura
(AS$53.280.084)
Saldo
Current
Overdue:
1 - 30 days
31 - 60 days
61 - 90 days
Over 90 days
Jatuh tempo
lebih dari 1 tahun/
Non-current
Portion
Jumlah/
Total
5.000
889.610
894.610
59.177
687.930
747.107
61.545
645.942
707.487
79.386
418.729
498.115
13.148
469.996
483.144
Bank loans
Facility loans:
Third parties:
PT Bank Negara Indonesia
(Persero) Tbk., Jakarta branch
(US$20,000,000 and Rp713,250)
Oversea-Chinese Banking
Corporation Limited
(US$82,389,449)
DBS Bank Ltd.
(US$78,020,220)
PT Bank Panin Tbk.
(US$54,931,120)
Sumitomo Mitsui Banking
Corporation, Singapore branch
(US$53,280,084)
218.256
3.112.207
3.330.463
54
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember 2011
Jatuh tempo
dalam 1 tahun/
Current
Portion
Utang bank
Pinjaman Fasilitas:
Pihak ketiga:
Saldo
Standard Chartered Bank
(AS$40.179.080)
The Royal Bank of Scotland N.V.,
cabang Singapura
(AS$39.501.423)
ING Bank N.V., cabang Singapura
(AS$35.000.000)
Bank of China Limited
(AS$15.550.631 dan Rp149.275)
CIMB Bank Berhad,
cabang Singapura
(AS$31.905.440)
Standard Chartered Bank,
cabang Jakarta (AS$12.005.650)
PT Bank Commonwealth
(AS$10.000.000)
The Royal Bank of Scotland N.V.,
Jakarta branch (AS$7.162.500)
Credit Agricole Corporate and
Investment bank, cabang Singapura
(AS$6.905.440)
PT Bank Mizuho Indonesia
(AS$6.905.440)
Chinatrust Commercial Bank
Co.Ltd., cabang Singapura
(AS$6.732.804)
China Development Bank
Corporation (AS$6.042.260)
PT Bank Sumitomo Mitsui
Indonesia (AS$3.280.084)
PT Bank Negara Indonesia
(Persero) Tbk.,
cabang Singapura
(AS$2.589.540)
PT Bank China Trust Indonesia
PT Bank ICBC Indonesia
PT Bank Danamon Indonesia Tbk.
Dikurangi:
Biaya pinjaman yang belum
diamortisasi
Jumlah/
Total
218.256
3.112.207
3.330.463
20.760
343.584
364.344
18.044
340.155
358.199
317.380
317.380
45.300
244.989
290.289
27.681
261.638
289.319
48.125
60.742
108.867
90.680
90.680
8.161
56.788
64.949
27.681
34.938
62.619
27.681
34.938
62.619
26.988
34.065
61.053
24.220
30.571
54.791
13.148
16.596
29.744
10.380
-
13.102
127.950
100.000
95.684
23.482
127.950
100.000
95.684
516.425
5.316.007
5.832.432
(21.524)
(225.285)
(246.809)
494.901
5.090.722
5.585.623
320.125
320.125
(7.295)
312.830
55
(7.295)
312.830
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember 2010
Jatuh tempo
dalam 1 tahun/
Current
Portion
Utang bank
Pinjaman Fasilitas:
Pihak ketiga:
Standard Chartered Bank,
cabang Jakarta
(AS$49.750.000)
Oversea-Chinese Banking
Corporation Limited
(AS$47.262.500)
DBS Bank Ltd. (AS$44.775.000)
The Royal Bank of Scotland N.V.,
cabang Singapura
(AS$41.790.000)
PT Bank Panin Tbk.
(AS$22.387.500)
CIMB Bank Berhad,
cabang Singapura
(AS$19.900.000)
Credit Agricole Corporate and
Investment Bank,
cabang Singapura
(AS$19.900.000)
PT Bank Mizuho Indonesia
(AS$19.900.000)
Chinatrust Commercial Bank
Co.Ltd., cabang Singapura
(AS$19.402.500)
Bank of China Limited
(AS$17.412.500)
China Development Bank
Corporation
(AS$17.412.500)
Standard Chartered Bank
(AS$14.925.000)
PT Bank Sumitomo Mitsui
Indonesia
(AS$9.452.500)
Sumitomo Mitsui Banking
Corporation,
cabang Singapura
(AS$9.452.500)
PT Bank Negara Indonesia
(Persero) Tbk.,
cabang Singapura
(AS$7.462.500)
PT Bank DBS Indonesia
PT Bank Danamon Indonesia Tbk.
PT Bank OCBC Indonesia
PT Bank OCBC NISP Tbk.
PT Bank China Trust Indonesia
Dikurangi:
Biaya pinjaman yang belum
diamortisasi
Jumlah/
Total
38.436
408.866
447.302
36.515
34.593
388.422
367.979
424.937
402.572
32.287
343.447
375.734
17.296
183.990
201.286
15.375
163.546
178.921
15.375
163.546
178.921
15.375
163.546
178.921
14.990
159.458
174.448
13.453
143.103
156.556
13.453
143.103
156.556
11.531
122.660
134.191
7.303
77.684
84.987
7.303
77.684
84.987
5.765
15.758
15.363
13.879
11.818
3.847
61.330
167.617
163.427
147.642
125.713
40.928
67.095
183.375
178.790
161.521
137.531
44.775
339.715
3.613.691
3.953.406
(11.619)
328.096
(123.592)
3.490.099
56
(135.211)
3.818.195
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember 2010
Pinjaman lainnya:
Pinjaman subordinasi:
Stewart Island
Investments Pte. Ltd.
(AS$94.131.764)
Utang bank
Pinjaman Fasilitas:
Pihak yang memiliki hubungan
Istimewa (Catatan 31):
PT Bank Central Asia Tbk.
Dikurangi:
Biaya pinjaman yang belum
diamortisasi
Jatuh tempo
dalam 1 tahun/
Current
Portion
Jatuh tempo
lebih dari 1 tahun/
Non-current
portion
Jumlah/
Total
846.339
846.339
328.096
4.336.438
4.664.534
Bank loan
Facility loans:
27.787
295.587
(834)
26.953
323.374
(8.874)
286.713
(9.708)
313.666
57
The original consolidated financial statements included herein are in the Indonesian language.
a. Pinjaman Fasilitas
a. Facility Loans
Berdasarkan
Transfer
Certificate
tanggal
7 Desember 2011 antara The Royal Bank of
Scotland N.V., cabang Singapura dan PT Bank
Panin Tbk., The Royal Bank of Scotland N.V.,
cabang Singapura mengalihkan sebagian
Pinjaman Fasilitas tanggal 27 Mei 2010 kepada
PT Bank Panin Tbk., sebesar AS$10.000.000.
58
The original consolidated financial statements included herein are in the Indonesian language.
a.
a)
b)
c)
d)
e)
59
The original consolidated financial statements included herein are in the Indonesian language.
a.
60
The original consolidated financial statements included herein are in the Indonesian language.
a.
61
The original consolidated financial statements included herein are in the Indonesian language.
a.
62
The original consolidated financial statements included herein are in the Indonesian language.
a.
63
The original consolidated financial statements included herein are in the Indonesian language.
perusahaan
menara
telekomunikasi, membiayai pembangunan build
to suit (BTS) untuk lokasi menara yang baru,
dan (iii) untuk melunasi fasilitas yang ada
sebatas diijinkan berdasarkan Pinjaman
Fasilitas Mei 2010, Pinjaman Fasilitas
Desember 2010 dan Pinjaman Fasilitas Mei
2011. Entitas anak diminta untuk memenuhi
rasio-rasio keuangan yaitu debt service
coverage ratio dan net debt to running EBITDA.
Pada tanggal 31 Desember 2011 entitas anak
telah memenuhi semua rasio keuangan yang
dipersyaratkan. Pinjaman ini dicairkan sebagian
oleh entitas anak pada tanggal 28 Desember
2011 sebesar Rp500.000.
Pinjaman Fasilitas 23 Desember 2011 ini akan
dibayar secara kuartalan mulai 31 Desember
2012 sampai dengan 23 Desember 2018. Porsi
dari pinjaman fasilitas dalam dikenakan bunga
sebesar JIBOR ditambah margin yang berlaku
sebesar 2,95% per tahun. Tingkat bunga efektif
untuk selama tahun 2011 sebesar 7,90% per
tahun.
b. Pinjaman Senior
b. Senior Loans
64
The original consolidated financial statements included herein are in the Indonesian language.
d.
Pinjaman Mezanin
c.
Mezzanine Loan
65
The original consolidated financial statements included herein are in the Indonesian language.
15. PERPAJAKAN
a.
15. TAXATION
a.
2011
Perseroan:
Pajak pertambahan nilai
Pengembalian pajak
penghasilan badan - 2010
Pengembalian pajak
penghasilan badan - 2011
Entitas anak:
Pajak pertambahan nilai
2010
-
451
63
257
The Company:
Value added tax
Refundable corporate
income tax - 2010
Refundable corporate
income tax - 2011
41.952
254.595
The subsidiary:
Value added tax
42.209
255.109
Utang pajak
b.
2011
Perseroan:
Pajak pertambahan nilai
Entitas anak :
Pemotongan pajak
penghasilan - pasal 21
Pemotongan pajak
penghasilan - pasal 23/26
Pemotongan pajak
penghasilan - pasal 4(2)
Pajak penghasilan
pasal 29
Refundable taxes
Taxes payable
2010
615
1.364
969
4.728
3.174
1.577
811
9.253
450
16.922
5.404
17.537
5.404
The Company:
Value added tax
The subsidiary:
Withholding income tax Article 21
Withholding income tax Articles 23/26
Withholding income tax Article 4(2)
Corporate Income tax
Article 29
66
The original consolidated financial statements included herein are in the Indonesian language.
b.
2011
Laba konsolidasian
sebelum pajak penghasilan
Laba entitas anak
sebelum pajak penghasilan
Laba/(rugi) sebelum pajak
penghasilan - Perseroan
Ditambah/(dikurangi):
Perbedaan temporer:
Provisi imbalan kerja
Perbedaan permanen:
Pendapatan bunga telah
dikenakan pajak penghasilan
final - disajikan bersih
Beban yang tidak dapat dikreditkan
Pendapatan tidak kena pajak
2010
380.400
132.460
378.447
134.900
1.953
(2.440)
(13)
200
(3.418)
(55)
(3.418)
Add/(less):
Temporary differences:
Employee benefit liabilities
Permanent differences:
Interest income subject to final
income tax, reported on
a net of tax basis
Non-deductible Expense
Non-taxable income
(501)
(5.063)
Tax loss
777
850
Entitas anak
Beban pajak penghasilan
yang dihitung dengan
tarif standar
62.281
47.919
62.281
47.919
Consolidated current
tax expense
Dikurangi pembayaran
pajak di muka:
Perseroan
Entitas anak
257
53.028
63
47.469
53.285
47.532
(Piutang)/utang pajak
penghasilan badan
Perseroan
Entitas anak
(257)
9.253
(63)
450
8.996
387
The subsidiary
Current tax expense
on income subject to
tax at standard statutory rates
67
The original consolidated financial statements included herein are in the Indonesian language.
b.
68
The original consolidated financial statements included herein are in the Indonesian language.
c.
2011
2010
Perseroan
Pajak penghasilan:
Pajak kini
Manfaat pajak tangguhan
Entitas anak
Pajak penghasilan:
Pajak kini
Beban/(manfaat) pajak tangguhan
Konsolidasian
Pajak penghasilan:
Pajak kini
Beban/(manfaat) pajak tangguhan
d.
(320)
(1.478)
(320)
(1.478)
62.281
34.555
47.919
(13.995)
96.836
33.924
62.281
34.235
47.919
(15.473)
96.516
32.446
d.
2011
The Company
Corporate income tax expense:
Current tax expense
Deferred tax benefit
The subsidiary
Corporate income tax expense:
Current tax expense
Deferred tax expense/(benefit)
Consolidated
Corporate income tax expense:
Current tax expense
Deferred tax expense/(benefit)
Laba konsolidasian
sebelum pajak penghasilan
Laba entitas anak
sebelum pajak penghasilan
2010
380.400
132.460
378.447
134.900
1.953
(2.440)
488
(610)
(3)
(14)
(855)
50
(854)
-
Non-taxable income
Non-deductible Expense
(320)
96.836
(1.478)
33.924
96.516
32.446
69
The original consolidated financial statements included herein are in the Indonesian language.
e.
2010
Perseroan:
Aset pajak tangguhan:
Rugi pajak
Provisi imbalan kerja
1.392
408
1.266
214
The Company:
Deferred tax assets:
Tax loss carried forward
Provision for employee benefits
1.800
1.480
14.239
12.808
6.835
-
The subsidiary:
Deferred tax assets:
Provision for permit and licenses
Revaluation of Cash Flow Hedge
6.502
5.956
3.186
2.458
6.156
3.465
1.910
2.459
45.149
20.825
Entitas anak:
Aset pajak tangguhan:
Penyisihan biaya perijinan
Revaluasi lindung nilai arus kas
Cadangan
penurunan nilai
Akrual bonus
Provisi imbalan kerja
Penyisihan biaya pemeliharaan
Impairment allowance
Accrued employee bonuses
Provision for employee benefits
Provision for maintenance
(286.642)
(66.059)
(271.591)
(35.971)
(352.701)
(307.562)
(307.552)
(286.737)
(305.752)
(285.257)
70
The original consolidated financial statements included herein are in the Indonesian language.
f.
2011
Perseroan
Saldo awal aset
pajak tangguhan
Manfaat pajak
tangguhan pada periode
berjalan
Saldo akhir aset pajak
tangguhan
Entitas anak
Saldo awal liabilitas
pajak tangguhan
(Beban)/manfaat pajak tangguhan
pada periode berjalan
Efek liabilitas pajak tangguhan
atas ekuitas
g.
Analysis of changes
assets/(liabilities)
in
deferred
tax
2010
1.480
The Company
Deferred tax assets beginning balance
320
1.478
1.800
1.480
(286.737)
(74.238)
(34.555)
13.995
The subsidiary
Deferred tax liabilities beginning balance
Deferred tax (expense)/
benefit for the period
13.740
(226.494)
(307.552)
(286.737)
(305.752)
(285.257)
Lain-lain
g.
Others
Claims for refunds of withholding income tax Article 4(2) of Rp150,027 represents the
subsidiarys refundable amounts of Rp37,158
for 2009 and Rp112,869 for 2008 and 2007 as
a consequence of the changes in the tax
treatment of the subsidiarys tower rental
income from a final tax basis to corporate
income tax at standard statutory rates. See
Note 11.
71
The original consolidated financial statements included herein are in the Indonesian language.
Lain-lain (lanjutan)
g.
Others (continued)
72
The original consolidated financial statements included herein are in the Indonesian language.
Lain-lain (lanjutan)
g.
Others (continued)
Administrasi
h.
Administration
73
The original consolidated financial statements included herein are in the Indonesian language.
Tingkat diskonto
Tingkat kenaikan gaji
Usia pensiun
Tingkat kematian
Metode
2011
2010
6% per annum
10% per annum
55 years of age
TMI 1999
Projected
unit credit
8% per annum
10% per annum
55 years of age
TMI 1999
Projected
unit credit
2010
4.740
1.052
3.745
726
(4)
(4)
105
94
(356)
5.893
4.205
2011
2010
23.303
10.976
52
57
(8.751)
(2.307)
14.604
8.726
Perincian
provisi
imbalan
kerja
pada
31 Desember 2011 dan 2010 adalah sebagai
berikut:
Discount rate
Wages and salary increase
Retirement age
Mortality rate
Method
2010
8.726
5.893
(15)
14.604
74
4.535
4.205
(14)
8.726
The original consolidated financial statements included herein are in the Indonesian language.
PT Hutchison CP
Telecommunications
PT Telekomunikasi Selular
PT Axis Telekom Indonesia
PT XL Axiata Tbk.
PT Smartfren Telecom Tbk.
PT Telekomunikasi Indonesia
(Persero) Tbk.
Techno-Sciences Inc.
PT Smart Telecom
PT Bakrie Telecom Tbk.
2010
262.963
24.272
1.903
771
324
282.704
7.135
101
355
209
199
180
41
9
274
9
290.662
290.787
PT Hutchison CP
Telecommunications
PT Telekomunikasi Selular
PT Axis Telekom Indonesia
PT XL Axiata Tbk.
PT Smartfren Telecom Tbk.
PT Telekomunikasi Indonesia
(Persero) Tbk.
Techno-Sciences Inc.
PT Smart Telecom
PT Bakrie Telecom Tbk.
75
The original consolidated financial statements included herein are in the Indonesian language.
Pemegang saham
- PT Tricipta Mandhala Gumilang
- PT Caturguwiratna Sumapala
- Masyarakat (masing-masing
dengan kepemilikan
kurang dari 5%)
Persentase
kepemilikan/
Percentage of
ownership
Modal disetor/
Issued and
paid-up capital
260.694.833
250.472.167
25,55%
24,55%
130.347
125.236
509.125.500
49,90%
254.563
- Public
(each below 5% ownership)
1.020.292.500
100,00%
510.146
31 Desember 2010
Pemegang saham
- PT Tricipta Mandhala Gumilang
- PT Caturguwiratna Sumapala
- Masyarakat (masing-masing
dengan kepemilikan
kurang dari 5%)
Shareholders
Persentase
kepemilikan/
Percentage of
ownership
Modal disetor/
Issued and
paid-up capital
Shareholders
260.694.833
250.472.167
25,55%
24,55%
130.347
125.236
509.125.500
49,90%
254.563
- Public
(each below 5% ownership)
1.020.292.500
100,00%
510.146
76
The original consolidated financial statements included herein are in the Indonesian language.
77
The original consolidated financial statements included herein are in the Indonesian language.
Agio saham
Biaya emisi efek ekuitas
22.128
(1.552)
20.576
22. DIFFERENCES
ARISING
FROM
TRANSACTIONS RESULTING IN CHANGES IN
EQUITY OF THE SUBSIDIARY
2011
2010
Saldo awal
Perubahan di tahun berjalan
475.975
9.701
507.017
(31.042)
Saldo akhir
485.676
475.975
78
Beginning balance
Changes during the year
Ending balance
The original consolidated financial statements included herein are in the Indonesian language.
23. PENDAPATAN
23. REVENUES
2011
Pihak ketiga:
Sewa menara (sewa operasi)
Sewa pemancar (sewa pembiayaan)
2010
1.642.860
8.046
1.347.683
8.163
1.650.906
1.355.846
Pendapatan/Revenue
2011
Pelanggan
PT Hutchison CP
Telecomunications
PT XL Axiata Tbk.
PT Smartfren Telecom Tbk.
PT Bakrie Telecom Tbk.
PT Telekomunikasi Selular
PT Axis Telekom Indonesia
2010
2011
2010
715.470
255.045
186.741
172.258
97.528
82.055
646.082
176.601
146.660
166.888
13.594
78.451
43%
15%
11%
10%
6%
5%
48%
13%
11%
12%
1%
6%
1.509.097
1.228.276
90%
91%
Customers
PT Hutchison CP
Telecomunications
PT XL Axiata Tbk.
PT Smartfren Telecom Tbk.
PT Bakrie Telecom Tbk.
PT Telekomunikasi Selular
PT Axis Telekom Indonesia
Perawatan lokasi
Perjalanan dinas
Listrik
Lain-lain (kurang dari Rp 1.000)
2010
78.127
6.973
4.657
260
59.623
1.223
5.600
553
90.017
66.999
Site maintenance
Business trip
Electricity
Others (below Rp1,000)
Third parties:
Tower rentals (operating leases)
Repeater rentals (finance lease)
2010
374.792
315.705
106.114
91.784
480.906
407.489
79
The original consolidated financial statements included herein are in the Indonesian language.
2010
Beban penjualan
Gaji dan kesejahteraan karyawan
Perjalanan dan transportasi
Representasi dan jamuan
9.690
8.946
3.994
6.876
7.784
3.692
22.630
18.352
53.274
49.856
33.545
7.002
5.893
521
2.198
63.588
41.710
27.520
4.843
4.205
601
519
152.289
142.986
174.919
161.338
2010
374.614
57.195
11.579
527.446
50.021
196.355
14.116
443.388
787.938
Interest expense
Amortization of cost of loans (Note 14)
Write off of cost of loans (Note 14)
Other finance charges
Keuntungan/(kerugian) selisih
kurs yang berasal dari:
Pinjaman fasilitas
Pinjaman Stewart Island
Investments Pte. Ltd.
Pinjaman senior
Pinjaman mezanin
Lainnya
Beban bunga
Amortisasi biaya pinjaman (Catatan 14)
Penghapusan biaya pinjaman (Catatan 14)
Beban keuangan lain
2010
(85.378)
121.715
43.097
(6.177)
51.591
32.006
(11.329)
(7.443)
(48.458)
186.540
80
The original consolidated financial statements included herein are in the Indonesian language.
Jumlah nosional/
Notional amount
(US$)
2011
80.778.275
2010
(25.315)
75.862.500
(25.917)
156.640.775
(51.232)
90.055.331
(26.002)
84.575.000
(24.919)
174.630.331
(50.921)
81
The original consolidated financial statements included herein are in the Indonesian language.
No.
Counter
parties
Periode
kontrak
efektif/
Effective
Contract
period
5 Januari/
January 2009 28 Juni/
June 2010
DBS Bank
Ltd.
The Royal
Bank
of
Scotland
(ABN
AMRO
Bank N.V.,
Jakarta
branch)
5 Januari/
January 2009 28 Juni/June
2010
DBS Bank
Ltd.
31 Maret/
March 2009 28 Juni/June
2010
Standard
Chartered
Bank
4 September/
September
2009 30 Juni/June
2010
82
Tanggal penerimaan
pendapatan/(beban)
swap/Swap
income/(expense)
receipt date
(3.622)
(3.623)
(260)
(2.521)
2011
2010
The original consolidated financial statements included herein are in the Indonesian language.
No.
Counter
parties
The Royal
Bank
of
Scotland,
Jakarta
branch
DBS Bank
Ltd.
Periode
kontrak
efektif/
Effective
Contract
period
7 September/
September
2010 - 7
Juni/June
2015
7 September/
September
2010 - 7
Juni/June 2015
Tanggal penerimaan
pendapatan/(beban)
swap/Swap
income/(expense)
receipt date
(16.212)
(5.460)
(17.185)
(5.787)
83
The original consolidated financial statements included herein are in the Indonesian language.
c.
c. The
subsidiary
entered
into
several
agreements with PT Telekomunikasi Selular
(Telkomsel) regarding the rental of tower
infrastructure
for
placement
of
telecommunications equipment. The initial
period of the site leases signed under these
agreements is 10 years with a commencement
date upon the Minutes of Site Utilization for
each site.
84
The original consolidated financial statements included herein are in the Indonesian language.
85
The original consolidated financial statements included herein are in the Indonesian language.
86
The original consolidated financial statements included herein are in the Indonesian language.
f.
87
The original consolidated financial statements included herein are in the Indonesian language.
h.
88
The original consolidated financial statements included herein are in the Indonesian language.
89
The original consolidated financial statements included herein are in the Indonesian language.
l.
k.
l.
m. On April 1, 2011, the subsidiary and TechnoSciences, Inc. (TSI) entered into a Master
Lease Agreement for Co-location regarding
the rental of tower infrastructure for
placement of TSIs telecommunications
equipment. The initial period of the site leases
signed under this agreement is 10 years,
which period will be extended for two 10 year
periods, unless TSI informs the subsidiary in
writing that it does not wish to extend the
term. The lease period starts upon the date of
the Ready For Installation Certificate for each
site.
90
The original consolidated financial statements included herein are in the Indonesian language.
n.
2010
1.604.428
1.439.629
9.063.888
3.967.729
5.593.360
5.847.137
14.636.045
12.880.126
n.
2011
Perusahaan /Company
2010
Jumlah
telecommunication
sites /Number of
telecommunication
sites
Jumlah sewa
/Number of
total site
leases
6.363
10.798
91
Jumlah
telecommunication
sites / Number of
telecommunication
sites
5.072
Jumlah sewa
/Number of
total site leases
8.365
The original consolidated financial statements included herein are in the Indonesian language.
Pelanggan/Customer
Catatan/
Notes
1
2
3
4
5
6
7
8
9
10
11
12
13
14
31. INFORMASI
BERELASI
MENGENAI
Tbk.
PIHAK-PIHAK
Sewa/Leases
Sewa/Leases
30a
30b
30c
30d
30e
30f
30g
30h
30i
30j
30k
30l
30m
288
855
727
1.098
5.206
1.525
88
446
453
42
14
16
2
285
847
126
690
4.517
985
87
416
299
45
14
16
-
30n
38
38
10.798
8.365
Jumlah aset
2010
Aset
Kas dan setara kas
Rupiah:
PT Bank Central Asia Tbk. (Catatan 4)
Dolar AS:
PT Bank Central Asia Tbk. (Catatan 4)
2011
2010
Assets
Cash and cash equivalents
Rupiah:
PT Bank Central Asia Tbk. (Note 4)
US Dollars:
PT Bank Central Asia Tbk. (Note 4)
610.352
146.244
73
73
610.425
146.317
8.568.330
7.411.393
Total assets
7%
2%
92
The original consolidated financial statements included herein are in the Indonesian language.
PIHAK-PIHAK
Total liabilitas
2010
26.953
Liabilities
Current portion of long-term
bank loan
due in one year
PT Bank Central
Asia Tbk. (Note 14)
312.830
286.713
312.830
313.666
7.049.664
6.186.312
Total liabilities
5%
4%
2010
33.612
33.430
9%
6%
2,141
1%
Transaksi/
Transactions
- PT Grand Indonesia
Pembayaran
Office lease.
sewa
kantor/Payment
of
Transaksi
dengan
pihak-pihak
berelasi
menggunakan kebijakan harga dan syarat
transaksi yang disepakati oleh para pihak.
93
The original consolidated financial statements included herein are in the Indonesian language.
PIHAK-PIHAK
2010
8.531
4.933
Segmen bisnis
Business segments
a. Penyewaan menara
b. Penyewaan pemancar
a. Tower rental
b. Repeater leasing
Sewa menara/
Tower rental
PENDAPATAN
Pendapatan sewa pada
pihak ketiga
Sewa pemancar/
Repeater leasing
1.642.860
8.046
Jumlah/
Total
1.650.906
REVENUES
Rental/leasing revenues
from third parties
Laba operasi
Penghasilan bunga
Biaya keuangan
Rugi selisih kurs, neto
Beban penurunan nilai
Lain-lain, neto
900.653
1.064
(441.227)
(48.222)
(1.386)
(32.343)
4.411
5
(2.161)
(236)
(158)
905.064
1.069
(443.388)
(48.458)
(1.386)
(32.501)
Laba sebelum
pajak penghasilan
378.539
1.861
380.400
Income before
corporate income tax
96.046
470
96.516
282.493
1.391
283.884
Net Income
8.526.570
41.760
8.568.330
7.015.306
34.358
7.049.664
372.965
1.827
374.792
OTHER INFORMATION
Depreciation
1.563.900
7.659
1.571.559
(1.698.278)
(8.317)
(1.706.595)
INFORMASI LAINNYA
Penyusutan
Arus kas yang diperoleh dari
aktivitas operasi
Arus kas yang digunakan untuk
aktivitas investasi
Arus kas yang diperoleh dari
aktivitas pendanaan
Operating income
Interest income
Finance charges
Foreign exchange losses, net
Impairment expense
Others, net
426.606
2.089
94
428.695
The original consolidated financial statements included herein are in the Indonesian language.
Sewa pemancar/
Repeater leasing
Jumlah/
Total
PENDAPATAN
Pendapatan sewa pada
pihak ketiga
Laba operasi
Penghasilan bunga
Biaya keuangan
Laba selisih kurs, neto
Pembalikan
cadangan penurunan nilai
Lain-lain, neto
Laba sebelum
pajak penghasilan
REVENUES
1.347.683
8.163
1.355.846
Rental/leasing revenues
from third parties
715.685
6.946
(783.194)
185.417
4.335
42
(4.744)
1.123
720.020
6.988
(787.938)
186.540
9.514
(2.706)
58
(16)
9.572
(2.722)
Operating income
Interest income
Finance charges
Foreign exchange gains, net
Reversal
of allowance for impairment
Others, net
132.460
Income before
corporate income tax
131.662
798
32.251
195
32.446
Laba neto
99.411
603
100.014
Net Income
7.366.773
44.620
7.411.393
6.149.067
37.245
6.186.312
INFORMASI LAINNYA
Penyusutan
Arus kas yang diperoleh dari
aktivitas operasi
OTHER INFORMATION
313.805
1.900
315.705
Depreciation
1.236.239
7.487
1.243.726
(670.706)
(4.062)
(684.078)
(4.143)
95
(674.768)
(688.221)
The original consolidated financial statements included herein are in the Indonesian language.
Segmen geografis
Geographical segments
Sumatera/
Sumatra
Jawa/
Java
Jumlah/
Total
PENDAPATAN
Pendapatan sewa pada
pihak ketiga
336.569
923.549
390.788
Laba usaha
Penghasilan bunga
Biaya keuangan
Rugi selisih kurs, neto
Beban penurunan nilai
Lain-lain, neto
184.514
218
(90.393)
(9.879)
(283)
(6.626)
506.311
598
(248.040 )
(27.108 )
(775 )
(18.182 )
214.239
253
(104.955)
(11.471)
(328)
(7.693)
Laba sebelum
pajak penghasilan
77.551
212.804
90.045
380.400
Income before
corporate income tax
19.677
53.993
22.846
96.516
Corporate
income tax expense
Laba neto
57.874
158.811
67.199
283.884
Net Income
1.650.906
REVENUES
Rental/leasing revenues
from third parties
905.064
Operating income
1.069
Interest income
(443.388 )
Finance charges
(48.458 ) Foreign exchange losses, net
(1.386)
Impairment expense
(32.501)
Others, net
1.746.817
4.793.293
2.028.220
8.568.330
1.437.208
3.943.722
1.668.734
7.049.664
INFORMASI LAINNYA
Penyusutan
Arus kas diperoleh dari
aktivitas operasi
OTHER INFORMATION
76.408
209.666
88.718
374.792
Depreciation
320.392
879.161
372.006
1.571.559
(347.922)
(954.703)
(403.970)
(1.706.595 )
87.398
239.820
101.477
428.695
96
The original consolidated financial statements included herein are in the Indonesian language.
Sumatera/
Sumatera
PENDAPATAN
Pendapatan sewa pada
pihak ketiga
Laba usaha
Penghasilan bunga
Biaya keuangan
Laba selisih kurs, neto
Pembalikan
cadangan penurunan nilai
Lain-lain, neto
Laba sebelum
pajak penghasilan
Beban pajak penghasilan
Laba neto
Jawa/
Java
Jumlah/
Total
280.773
823.385
251.688
149.105
1.447
(163.169)
38.629
437.257
4.244
(478.503)
113.283
133.658
1.297
(146.266)
34.628
720.020
6.988
(787.938)
186.540
1.777
(505)
9.572
(2.722)
Operating income
Interest income
Finance charges
Foreign exchange gains, net
Reversal of allowance
for impairment
Others, net
132.460
Income before
corporate income tax
1.982
(564)
5.813
(1.653)
27.430
80.441
24.589
6.718
19.704
6.024
20.712
60.737
18.565
1.355.846
REVENUES
Rental/leasing revenues
from third parties
Net Income
1.534.774
4.500.828
1.375.791
7.411.393
1.281.080
3.756.855
1.148.377
6.186.312
Penyusutan
65.377
191.723
58.605
315.705
Depreciation
257.555
755.296
230.875
1.243.726
(139.733)
(409.777)
(125.258)
(674.768)
(142.519)
(417.947)
(127.755)
(688.221)
INFORMASI LAINNYA
OTHER INFORMATION
97
The original consolidated financial statements included herein are in the Indonesian language.
MONETER DALAM
33. MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
2011
Mata uang
asing
(angka penuh)/
Foreign
currency
(full amount)
2010
Ekuivalen
Rupiah/
Equivalent
in Rupiah
Mata uang
asing
(angka penuh)/
Foreign
currency
(full amount)
Ekuivalen
Rupiah/
Equivalent
in Rupiah
Aset:
Kas dan setara kas
Kas dan setara kas
pihak-pihak berelasi
Piutang usaha - pihak ketiga
US$
3.718.985
33.723
22.712.612
204.209
US$
US$
8.079
108.907
73
988
8.128
39.494
73
355
Assets:
Cash and cash equivalents
Cash and cash equivalents Related parties
Trade receivables - third parties
Total aset
US$
3.835.971
34.784
22.760.234
204.637
Total assets
160.915
Liabilities:
Tower construction and
other payables - third parties
279.049
Current portion of
long-term loans
Third parties
Liabilitas:
Utang pembangunan menara
dan lainnya - pihak ketiga
Bagian utang jangka
panjang yang akan jatuh
tempo dalam waktu
satu tahun
Pihak ketiga
Utang jangka panjang
setelah dikurangi bagian
yang akan jatuh tempo
dalam waktu satu tahun
Pihak ketiga
Beban yang masih
harus di bayar
US$
Total liabilitas
Liabilitas bersih
US$
66.947
56.398.775
607
511.424
17.897.289
31.036.500
US$
455.982.387
4.134.848
424.280.264
3.814.704
US$
6.003.120
54.436
8.555.032
76.918
Accrued expenses
US$
518.451.229
4.701.315
481.769.085
4.331.586
Total liabilities
4.126.949
Net liabilities
4.666.531
98
The original consolidated financial statements included herein are in the Indonesian language.
RISIKO
Risiko pasar
Market risk
99
The original consolidated financial statements included herein are in the Indonesian language.
34. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
RISIKO
Tabel
berikut
ini
menunjukan
sensitivitas
kemungkinan perubahan tingkat suku bunga
pinjaman. Dengan asumsi variabel lain konstan,
laba sebelum
beban pajak
konsolidasian
dipengaruhi oleh tingkat suku bunga mengambang
sebagai berikut:
Kenaikan/
penurunan
dalam
satuan poin/
Increase/
decrease
In basis point
31 Desember 2011
Dolar AS
Dolar AS
Rupiah
Rupiah
31 Desember 2010
Dolar AS
Dolar AS
Rupiah
Rupiah
Dampak
terhadap
laba sebelum
beban pajak/
Effect on income
before tax expenses
+100
-100
+100
-100
(50.166)
(14.058)
(15.063)
15.063
+100
-100
+100
-100
(44.578)
(25.507)
(10.294)
10.294
The original consolidated financial statements included herein are in the Indonesian language.
RiSIKO
Tabel
berikut
ini
menunjukan
sensitivitas
kemungkinan perubahan tingkat pertukaran Rupiah
terhadap Dolar AS, dengan asumsi variabel lain
konstan, dampak terhadap laba sebelum beban
pajak penghasilan konsolidasian sebagai berikut:
Perubahan
tingkat Rp/
Change in
Rp rate
31 Desember 2011
Dolar AS
Dolar AS
31 Desember 2010
Dolar AS
Dolar AS
1%
-1%
1%
-1%
(46.573)
46.573
(41.206)
41.206
Risiko kredit
Credit risk
Risiko likuiditas
Liquidity risk
101
The original consolidated financial statements included herein are in the Indonesian language.
RISIKO
< 1 tahun/
< 1 year
2011
Utang pembangunan
menara dan lainnya pihak ketiga
Utang lain-lain
pihak ketiga
Beban yang masih
harus dibayar
Bagian utang jangka
panjang yang akan
jatuh tempo dalam
waktu satu tahun
Pihak ketiga
Utang jangka
panjang setelah dikurangi
bagian yang akan jatuh
dalam waktu satu tahun
Pihak ketiga
Pihak berelasi
2010
Hutang pembangunan
menara dan lainnya pihak ketiga
Hutang lain-lain
pihak ketiga
Beban yang masih
harus dibayar
Bagian hutang jangka
panjang yang akan
jatuh tempo dalam
waktu satu tahun
Pihak ketiga
Pihak berelasi
Hutang jangka
panjang setelah
dikurangi bagian
yang akan jatuh dalam
waktu satu tahun
Pihak ketiga
Pihak berelasi
1 - 2 tahun/
1 - 2 years
2 - 3 tahun/
2 - 3 years
> 3 tahun/
> 3 year
Jumlah/
Total
165.117
33.294
Tower construction
and other payables 165.117
third parties
Other payables
33.294
third parties
199.006
199.006
516.425
Accrued expenses
516.425
Current portion of
long-term loans
Third parties
Long-term loans
- net of current
portion
Third parties
Related parties
689.055
-
113.929
-
4.513.023
320.125
5.316.007
320.125
913.842
689.055
113.929
4.833.148
6.549.974
219.579
27.122
Tower construction
and other payables 219.579
third parties
Other payables
27.122
third parties
259.651
259.651
Accrued expenses
339.715
27.787
Current portion of
long-term loans
Third parties
Related party
Long-term loans
- net of current
portion
Third parties
Related parties
339.715
27.787
735.055
60.125
1.037.024
84.825
2.687.951
150.637
4.460.030
295.587
873.854
795.180
1.121.849
2.838.588
5.629.471
102
The original consolidated financial statements included herein are in the Indonesian language.
RISIKO
Manajemen modal
Capital management
31 Desember/December 31 2011
Nilai buku/
Carrying value
Aset keuangan
Pinjaman yang diberikan dan piutang
Kas dan setara kas
Piutang usaha - pihak ketiga
Aset tidak lancar
lainnya - piutang usaha,
dana yang dibatasi penggunaannya
dan uang jaminan
Liabilitas keuangan
Liabilitas keuangan pada biaya perolehan
diamortisasi:
Utang pembangunan menara
dan lainnya - pihak ketiga
Utang lain-lain - pihak ketiga
Beban yang masih harus dibayar
Bagian utang jangka panjang yang akan
jatuh tempo dalam waktu satu tahun
Pihak ketiga
Utang jangka panjang setelah dikurangi
bagian yang akan jatuh tempo dalam
waktu satu tahun
Pihak ketiga
Pihak berelasi
Liabilitas keuangan yang diukur pada
nilai wajar melalui laba atau rugi:
Utang swap tingkat bunga
Nilai wajar/
Fair value
649.452
194.602
649.452
194.602
1.951
1.951
165.117
33.294
199.006
165.117
33.294
199.006
494.901
494.901
5.090.722
312.830
5.090.722
312.830
51.232
51.232
103
Financial assets
Loans and receivables
Cash and cash equivalents
Trade receivables - third parties
Other non-current
assets - trade receivables
restricted deposits and
deposits
Financial liabilities
Financial liabilities measured
at amortized cost:
Tower construction and other
payable - third parties
Other payable - third parties
Accrued expenses
Current portion
of long-term loans
Third parties
Long-term loans net of
current portion
Third parties
Related parties
Financial liabilities at fair value
throught profit and loss:
Interest rate swap payable
The original consolidated financial statements included herein are in the Indonesian language.
Aset keuangan
Pinjaman yang diberikan dan piutang
Kas dan setara kas
Piutang usaha - pihak ketiga
Piutang lain-lain - pihak ketiga
Aset tidak lancar
lainnya - piutang usaha,
dana yang dibatasi penggunaannya
dan uang jaminan
Liabilitas keuangan
Liabilitas keuangan pada biaya perolehan
diamortisasi:
Utang pembangunan menara
dan lainnya - pihak ketiga
Utang lain-lain - pihak ketiga
Beban yang masih harus dibayar
Bagian utang jangka panjang yang akan
jatuh tempo dalam waktu satu tahun
Pihak ketiga
Pihak berelasi
Utang jangka panjang setelah dikurangi
bagian yang akan jatuh tempo dalam
waktu satu tahun
Pihak ketiga
Pihak berelasi
Liabilitas keuangan yang diukur pada
nilai wajar melalui laba atau rugi:
Utang swap tingkat bunga
Nilai wajar/
Fair value
354.575
111.881
36
354.575
111.881
36
49.942
81.455
219.579
27.122
259.651
219.579
27.122
259.651
328.096
26.953
328.096
26.953
4.336.438
286.713
4.336.438
286.713
50.921
50.921
Financial assets
Loans and receivables
Cash and cash equivalents
Trade receivables - third parties
Other receivables third parties
Other non-current
assets - trade receivables
restricted deposits and
deposits
Financial liabilities
Financial liabilities measured
at amortized cost:
Tower construction and other
payable - third parties
Other payable - third parties
Accrued expenses
Current portion
of long-term loans
Third parties
Related parties
Long-term loans net of
current portion
Third parties
Related parties
Financial liabilities at fair value
throught profit and loss:
Interest rate swap payable
Nilai wajar kas dan setara kas, piutang usaha pihak ketiga, piutang lain-lain - pihak ketiga,
aset tidak lancar lainnya - dana yang dibatasi
penggunaannya dan uang jaminan, utang
pembangunan menara dan lainnya, utang lainlain dan beban yang masih harus dibayar
mendekati nilai tercatat karena jangka waktu
jatuh tempo yang singkat atas instrumen
keuangan tersebut.
Cash and cash equivalent, trade receivable third parties, other receivable - third parties,
other non-current assets - resctricted
deposits and deposits, tower construction and
other payable, other payables and accrued
expenses approximate their carrying amounts
largerly due to the short-term maturities of
these instruments.
Nilai wajar dari aset tidak lancar lainnya piutang usaha dan utang jangka panjang
dinilai
menggunakan
arus
kas
yang
didiskontokan menggunakan tingkat suku
bunga pasar.
104
The original consolidated financial statements included herein are in the Indonesian language.
36. IKATAN
36. COMMITMENTS
On December 28, 2010, the subsidiary entered into
an agreement with Hutchison to acquire up to
1,000 towers from Hutchison for a total purchase
price amount of US$110,000,000. As of
December 31, 2011, the subsidiary has acquired
679 tower at a cost of US$74,690,000. The
remaining acquisition of 321 towers for an amount
of US$35,310,000 is still in process.
37. COMPLETION
STATEMENTS
OF
THE
FINANCIAL
Laporan
keuangan
konsolidasian
telah
diselesaikan dan diotorisasi untuk terbit oleh
Direksi Perseroan pada tanggal 8 Februari 2012.
105