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 Statements of
.... Financial Position
4-5
Consolidated Statements of
..................................... Comprehensive Income
Consolidated Statements of
.............................................. Changes in Equity
8-112
Notes to the
.................... Consolidated Financial Statements
**************************
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember/
December 31,
2013
31 Desember/
December 31,
2012
(disajikan kembali,
lihat Catatan 44/
Catatan/
as restated,
Notes
see Note 44)
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak ketiga, setelah
dikurangi cadangan
penurunan nilai
sebesar Rp44.007
(2012: Rp7.537)
Piutang lain-lain
Pihak ketiga
Persediaan
Pajak dibayar dimuka
Beban dibayar dimuka
Uang muka
TOTAL ASET LANCAR
1.505.747
673.753
2e,2q,4,36,38,40
2q,3,5,38,39,40
48
508
17.029
17.482
40
2f,6
2m,18a
7
2.214.567
508
28.759
12.938
15.560
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Third parties,
net of allowance
for impairment
of Rp44,007
(2012: Rp7,537)
Other receivables
Third parties
Inventories
Refundable taxes
Prepaid expenses
Advances
1.448.916
1.129.550
261.601
11.152.427
2h,3,9
207.730 2b,2c,2i,2s,3,10,44
80.380
2m,18a
721.585
2b,2c,2i,2t,3,11
1.009.732
2g,12
1.514
2m,3,18e,18f
146.016
2q,13,40
10.378.615
158.190
590.253
823.796
11.141
180.181
NON-CURRENT ASSETS
Net investment in
finance lease
Fixed assets, less
accumulated depreciation
of Rp719,859
(2012: Rp36,065)
Goodwill
Refundable taxes
Intangible assets
Long-term site rentals
Deferred tax assets
Other non-current assets
TOTAL ASET
TIDAK LANCAR
13.319.509
12.142.548
TOTAL
NON-CURRENT ASSETS
TOTAL ASET
15.534.076
13.591.464
TOTAL ASSETS
125
2g,3,8
372
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember/
December 31,
2013
1.086.355
2.419.900
484.822 2q,14,38,39,40
49.774
2q,19,39,40
26.416
2m,18b
481.691
21
46.116
2q,3,39,40
244.726 2q,15,38,39,40,44
2q,16,38,39,
40,45
386.636
40.638
32.525
351.717
26.896
264.903
CURRENT LIABILITIES
Tower construction and
other payables - third parties
Other payables - third parties
Taxes payable
Unearned revenue
Short-term employee benefit liabilities
Accrued expenses
100.529
1.203.844
25.386
NON-CURRENT LIABILITIES
Unearned revenue
8.221.252 2q,16,38,39,40,45
41.568
2j,3,20
880.515
2m,18e,18f
150.025
2h,2r,17
7.946.558
26.373
844.682
126.073
TOTAL LIABILITAS
JANGKA PANJANG
9.470.788
8.969.072
TOTAL NON-CURRENT
LIABILITIES
TOTAL LIABILITAS
11.890.688
10.172.916
TOTAL LIABILITIES
177.428
21
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember 2013/
December 31, 2013
Catatan/
Notes
31 Desember 2012/
December 31, 2012
(Disajikan kembali,
lihat Catatan 44/
As restated
see Note 44)
EKUITAS
EQUITY
510.146
20.576
2.100.008
23
24
2b,25
200
1.017.416
26
3.648.346
Kepentingan non-pengendali
TOTAL EKUITAS
TOTAL LIABILITAS DAN EKUITAS
510.146
20.576
2.037.057
100
849.004
3.416.883
1.665
Non-controlling interest
3.643.388
3.418.548
TOTAL EQUITY
15.534.076
13.591.464
(4.958)
22
The original consolidated financial statements included herein are in the Indonesian language.
PENDAPATAN
Catatan/
Notes
2012
2g,2l,27
2.265.260
3.197.139
REVENUES
DEPRESIASI
DAN AMORTISASI
(927.790)
2h,28
(582.114)
DEPRECIATION
AND AMORTIZATION
(207.156)
2l,29
(137.454)
OTHER COST OF
REVENUES
(1.134.946)
(719.568)
COST OF REVENUES
LABA BRUTO
2.062.193
1.545.692
GROSS INCOME
(36.157)
2j,2l,30
(29.060)
SELLING AND
MARKETING EXPENSES
(302.434)
2j,2l,31
(210.084)
GENERAL AND
ADMINISTRATIVE EXPENSES
(948.280)
33
(324.241)
775.322
982.307
OPERATING INCOME
4.012
11.884
FINANCE INCOME
LABA USAHA
PENDAPATAN KEUANGAN
BIAYA KEUANGAN
(551.345)
LABA SEBELUM
BEBAN PAJAK
PENGHASILAN
227.989
BEBAN PAJAK
PENGHASILAN
(63.331)
164.658
32,34
2m,18c,18d
(534.215)
459.976
INCOME BEFORE
CORPORATE INCOME TAX
EXPENSE
(113.677)
346.299
FINANCE CHARGES
The original consolidated financial statements included herein are in the Indonesian language.
2013
164.658
2012
346.299
83.640
2.425
(20.910)
62.730
227.388
168.512
(3.854)
22
164.658
Total laba/(rugi) komprehensif
yang dapat diatribusikan kepada:
Pemilik entitas induk
Kepentingan non-pengendali
231.463
(4.075)
17
1.551.391
OTHER COMPREHENSIVE
INCOME, NET OF TAX
1.897.690
TOTAL COMPREHENSIVE
INCOME FOR THE YEAR,
NET OF TAX
346.836
(537)
346.299
22
227.388
Laba neto per saham dasar
yang dapat diatribusikan
kepada pemilik entitas
induk (angka penuh)
1.898.217
(527)
Total comprehensive
income/(loss) attributable to:
Equity holders of the parent entity
Non-controlling interest
1.897.690
2p,42
34
The original consolidated financial statements included herein are in the Indonesian language.
Catatan/
Notes
Modal saham
ditempatkan
dan disetor
penuh/Issued
and fully paid
share capital
Selisih kurs
dari penjabaran
laporan
keuangan/
Exchange rate
difference
from
translation of
financial
statements
Cadangan umum/
Appropriated for
general reserve
Selisih atas
perubahan ekuitas
entitas anak dan
surplus revaluasi
atas menara/
Differences
arising from
changes in
subsidiarys
equity and
revaluation
surplus on
towers
Belum
ditentukan
penggunaannya/
Unappropriated
Kepentingan
non-pengendali/
Non-controlling
interest
Total/
Total
Total ekuitas/
Total equity
510.146
20.576
502.268
485.676
1.518.666
1.518.666
2.192
2.192
Acquisition of subsidiaries
346.836
1.809
1.549.572
1.898.217
1.897.690
Comprehensive Income
for the year, net of tax
26
26
(100)
(527 )
100
510.146
20.576
100
849.004
1.809
2.035.248
3.416.883
1.665
3.418.548
168.512
62.951
231.463
(4.075 )
227.388
Comprehensive Income
for the year, net of tax
(2.548 )
100
510.146
20.576
200
64.760
2.035.248
3.648.346
(100)
1.017.416
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari
laporan keuangan konsolidasian secara keseluruhan.
(4.958 )
(2.548)
3.643.388
The accompanying notes form an integral part of these consolidated financial statements..
The original consolidated financial statements included herein are in the Indonesian language.
2013
2012
3.420.684
(668.465)
(132.702)
2.459.083
(277.437)
(107.204)
2.619.517
3.813
2.074.442
11.734
(298.610)
105.107
655
(98.676)
3.900
2.430.482
1.991.400
246
(1.433.717)
774
(1.347.519)
(340.223)
(390.228)
(2.716)
(991.703)
-
(1.776.410)
(2.728.676)
5.160.365
8.533.477
(5.303.315)
(56.653)
(438.001)
(6.533.503)
(320.125)
(60.867)
(434.416)
(637.604)
1.184.566
Pengaruh perubahan
kurs mata uang
pada kas dan setara kas
359.729
32.808
KENAIKAN BERSIH
KAS DAN SETARA KAS
376.197
480.098
NET INCREASE IN
CASH AND CASH EQUIVALENTS
1.129.550
649.452
1.505.747
1.129.550
The original consolidated financial statements included herein are in the Indonesian language.
1.
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. 97
tanggal 14 Juni 2013, dibuat di hadapan Dr.
Irawan Soerodjo, S.H., MSi., Notaris di
Jakarta, mengenai pemecahan nilai nominal
saham (stock split) atas saham Perseroan.
Perubahan anggaran dasar tersebut telah
diberitahukan kepada Menteri Hukum dan Hak
Asasi Manusia berdasarkan surat penerimaan
pemberitahuan No. AHU-AH.01.10-26466
tanggal 28 Juni 2013.
The original consolidated financial statements included herein are in the Indonesian language.
1.
UMUM (lanjutan)
1.
GENERAL (continued)
31 Desember 2012/
December 31, 2012
Tonny Kusnadi
Ario Wibisono
John Aristianto Prasetio
Adam Gifari
Kenny Harjo
Rinaldy Santosa
Michael Todd Bucey
Aloysius Moerba Suseto
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
31 Desember 2013/
December 31, 2013
Ketua
Anggota
Anggota
31 Desember 2012/
December 31, 2012
Chairman
Member
Member
The original consolidated financial statements included herein are in the Indonesian language.
1.
UMUM (lanjutan)
1. GENERAL (continued)
c. Entitas anak
c.
Subsidiaries
The Companys share ownership in
consolidated subsidiaries is as follows:
Entitas anak/Subsidiaries
Persentase
kepemilikan/Percentage of
ownership
2013
2012
Dimulainya
kegiatan
komersial/
Start of
commercial
operations
its
Domisili/
Domicile
Jenis usaha/Nature
of business
Bandung
Jasa penunjang
telekomunikasi/
Telecommunication
supporting services
99,9994%
99,9994%
4 Juni/June 4,
2003
14.420.041
12.821.699
Perusahaan
Investasi /
Investment
Company
Perusahaan Induk
Keuangan/Financial
Holding Company
99,9994%
99,9994%
27 November/
November 27,
2012
369.129
283.257
99,9994%
99,9994%
28 November/
November 28,
2012
5.530.260
5.133.848
Luxembourg
Amsterdam
Amsterdam
Perusahaan Induk
Keuangan/Financial
Holding Company
55,9997%
55,9997%
28 November/
November 28,
2012
5.736.285
5.160.356
Amersfoort
Perusahaan Induk
Keuangan/
Financial Holding
Company
55,9997%
55,9997%
29 November/
November 29,
2012
6.321.962
4.901.721
Amsterdam
Perusahaan
Operasional /
Operating Company
55,9997%
19 Desember/
December 19,
2012
338.170
Amsterdam
Perusahaan
Operasional /
Operating Company
55,9997%
19 Desember/
December 19,
2012
116.441
Amsterdam
Perusahaan
Operasional /
Operating Company
55,9997%
19 Desember/
December 19,
2012
399.515
Amsterdam
Perusahaan
Operasional /
Operating Company
55,9997%
19 Desember/
December 19,
2012
182.923
10
The original consolidated financial statements included herein are in the Indonesian language.
1.
UMUM (lanjutan)
c.
1.
GENERAL (continued)
c.
Subsidiaries (continued)
11
The original consolidated financial statements included herein are in the Indonesian language.
1.
UMUM (lanjutan)
c.
1.
GENERAL (continued)
c.
Subsidiaries (continued)
iii. Protelindo
Netherlands
B.V.
was
incorporated under the laws of the
Netherlands on November 28, 2012 as a
private company with limited liability and its
trade register registration number is
56564767. The registered office of
Protelindo Netherlands B.V is located at
Teleport Boulevard 140, 1043 EJ,
Amsterdam. Protelindo Netherlands B.V. is
a majority owned indirect subsidiary of
Protelindo.
iv.
12
The original consolidated financial statements included herein are in the Indonesian language.
1.
UMUM (lanjutan)
c.
1.
GENERAL (continued)
c.
Subsidiaries (continued)
v.
vi.
vi.
13
The original consolidated financial statements included herein are in the Indonesian language.
1.
UMUM (lanjutan)
c.
1. GENERAL (continued)
c.
Subsidiaries (continued)
Transaksi
akuisisi
ini
menimbulkan
pengakuan goodwill dan aset takberwujud
masing-masing sebesar Rp157.155 dan
Rp586.376 yang merupakan selisih atas
harga beli dengan nilai wajar aset dan
kewajiban Mast Companies yang dapat
diidentifikasi.
This
acquisition
transaction
resulted
recognizing goodwill and intangible assets of
Rp157,155 and Rp586,376, respectively
derived from the difference between the
purchase price consideration and the fair value
of identifiable assets and liabilities of the Mast
Companies.
14.406
278.661
1.781
8.005
586.376
Assets
Land
Towers
Prepayments
Deferred tax assets
Customers relationship (Note 11)
889.229
Liabilitas
Estimasi liabilitas restorasi aset
32.031
Liabilities
Estimated liabilities for assets restoration
857.198
157.155
Goodwill arising on
acquisition (Note 10)
1.014.353
14
The original consolidated financial statements included herein are in the Indonesian language.
1.
UMUM (lanjutan)
c.
1.
GENERAL (continued)
c.
Subsidiaries (continued)
The original consolidated financial statements included herein are in the Indonesian language.
1.
UMUM (lanjutan)
d.
1. GENERAL (continued)
d.
2.
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
Laporan
keuangan
konsolidasian
disusun
berdasarkan konsep akrual, dan dasar pengukuran
dengan menggunakan konsep biaya historis,
kecuali laporan arus kas konsolidasian dan
beberapa akun tertentu yang disusun berdasarkan
pengukuran lain sebagaimana diuraikan dalam
kebijakan akuntansi masing-masing akun tersebut.
a.
a.
Dasar penyusunan
konsolidasian
laporan
keuangan
Basis of preparation
financial statements
of
consolidated
The original consolidated financial statements included herein are in the Indonesian language.
2.
2.
Prinsip-prinsip konsolidasi
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Principles of consolidation
17
The original consolidated financial statements included herein are in the Indonesian language.
2.
c.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Kombinasi Bisnis
c.
Business Combination
Business combination is recorded by using the
acquisition method. Cost from acquisition is
measured at the sum value of the
consideration transferred, measured at fair
value at the acquisition date, and the amount
of each NCI on acquired parties. For each
business combination, the acquirer measures
the NCI on the acquired entity either at fair
value or the proportion of NCIs ownership of
net identifiable assets of the acquired entity.
Costs incurred in respect of acquisition
charged directly and included in administrative
expenses.
18
The original consolidated financial statements included herein are in the Indonesian language.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
19
The original consolidated financial statements included herein are in the Indonesian language.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
ACCOUNTING
a)
b)
a)
b)
20
The original consolidated financial statements included herein are in the Indonesian language.
2.
Transaksi
(lanjutan)
dengan
pihak-pihak
2.
berelasi
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
parties
e.
Persediaan
f.
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 subsidiaries provide a
provision for inventory obsolescence based on
a review of the usability of inventories at the
end of the year.
related
with
Entitas
yang
dikendalikan
atau
dikendalikan bersama oleh orang yang
diidentifikasi dalam huruf (a).
vii. Orang yang diidentifikasi dalam huruf
(a)(i) memiliki pengaruh signifikan atas
entitas atau personil manajemen kunci
entitas (atau entitas induk dari entitas).
vi.
e.
Transactions
(continued)
ACCOUNTING
Sewa
g.
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.
21
The original consolidated financial statements included herein are in the Indonesian language.
2.
2.
Sewa (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
ACCOUNTING
Leases (continued)
i)
i)
ii)
ii)
i)
i)
The original consolidated financial statements included herein are in the Indonesian language.
2.
Sewa (lanjutan)
ii)
h.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
Leases (continued)
ii)
h.
ACCOUNTING
23
The original consolidated financial statements included herein are in the Indonesian language.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
ACCOUNTING
Menara-menara
Mesin
Peralatan kantor
Kendaraan bermotor
Peralatan proyek
Perabotan kantor
20
8
4
8
4
3-5
Towers
Machinery
Office equipment
Motor vehicles
Field equipment
Furniture and fixtures
Land is stated at cost and is not depreciated.
24
The original consolidated financial statements included herein are in the Indonesian language.
2.
i.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
ACCOUNTING
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.
i.
25
The original consolidated financial statements included herein are in the Indonesian language.
2.
Penurunan
(lanjutan)
nilai
aset
2.
non-keuangan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
Impairment
(continued)
of
ACCOUNTING
non-financial
assets
26
The original consolidated financial statements included herein are in the Indonesian language.
k.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
k.
ACCOUNTING
The
Companys
consolidated
financial
statements are presented in Rupiah, which is
also the Companys functional currency. Each
subsidiary determines its own functional
currency and items included in the financial
statements of each entity are measured using
that functional currency.
The original consolidated financial statements included herein are in the Indonesian language.
2.
k.
transactions
and
The
exchange
rates
used
as
of
December 31, 2013 and 2012 were as follows:
31 Desember 2013/
December 31, 2013
(angka penuh)/
(full amount)
Rupiah/1 Dolar AS
Rupiah/1 EUR
l.
Foreign
currency
balances (continued)
31 Desember 2013/
December 31, 2013
(angka penuh)/
(full amount)
12.189
16.821
9.670
12.810
l.
Rupiah/US Dollar 1
Rupiah/EUR 1
28
The original consolidated financial statements included herein are in the Indonesian language.
2.
Pengakuan
(lanjutan)
pendapatan
dan
beban
l.
Revenue
and
(continued)
expense
recognition
Pendapatan bunga
Interest income
m. Perpajakan
m. Taxation
29
The original consolidated financial statements included herein are in the Indonesian language.
2.
2.
m. Perpajakan (lanjutan)
n.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
m. Taxation (continued)
Segmen operasi
n.
Operating segment
30
The original consolidated financial statements included herein are in the Indonesian language.
2.
Instrumen
keuangan
akuntansi lindung nilai
derivatif
2.
dan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
Entitas
anak
menggunakan
instrumen
keuangan derivatif seperti swap atas tingkat
bunga untuk melindungi risiko atas kenaikan
tingkat bunga.
Derivative
financial
instruments
are
recognized as either assets or liabilities in the
consolidated statements of financial position
and are carried at fair value.
31
The original consolidated financial statements included herein are in the Indonesian language.
2.
p.
Instrumen
keuangan
derivatif
akuntansi lindung nilai (lanjutan)
2.
dan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
p.
The original consolidated financial statements included herein are in the Indonesian language.
2.
2.
Instrumen keuangan
i.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
Financial instruments
i.
Aset keuangan
ACCOUNTING
Financial assets
33
The original consolidated financial statements included herein are in the Indonesian language.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
Subsequent measurement
Penghentian pengakuan
Derecognition
34
The original consolidated financial statements included herein are in the Indonesian language.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
35
The original consolidated financial statements included herein are in the Indonesian language.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
36
The original consolidated financial statements included herein are in the Indonesian language.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
Subsequent measurement
Setelah
pengakuan
awal,
liabilitas
keuangan diukur pada biaya perolehan
diamortisasi menggunakan tingkat bunga
efektif. Keuntungan dan kerugian diakui
dalam laba rugi pada saat liabilitas
dihentikan pengakuannya atau diturunkan
nilainya melalui proses amortisasi.
Interest
rate
swap
subsequently measured
(Note 2o).
Penghentian pengakuan
Derecognition
Liabilitas
keuangan
dihentikan
pengakuannya ketika liabilitas yang
ditetapkan dalam kontrak dihentikan atau
dibatalkan atau kadaluwarsa.
37
payables
is
at fair value
The original consolidated financial statements included herein are in the Indonesian language.
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
Provisi
r.
Provisions
38
The original consolidated financial statements included herein are in the Indonesian language.
2.
t.
2.
Goodwill
s.
ACCOUNTING
Goodwill
Aset takberwujud
t.
Intangible assets
Intangible assets consist of customer
relationship
acquired
in
a
business
combination are recognized at fair value at the
acquisition date. Customer relationships have
a finite useful life and are carried at cost less
accumulated amortization. Amortization is
calculated using the straight-line method to
allocate the cost of customer relatioship over
their estimated useful lives of 2 to 15 years.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
3.
Pertimbangan
Judgments
The original consolidated financial statements included herein are in the Indonesian language.
3.
3.
Pertimbangan (lanjutan)
Judgments (continued)
40
The original consolidated financial statements included herein are in the Indonesian language.
3.
3.
Pertimbangan (lanjutan)
Judgments (continued)
Purchase
Price
Impairment
Sewa Pembiayaan
Leases
41
Allocation
and
Goodwill
The original consolidated financial statements included herein are in the Indonesian language.
3.
3.
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.
Penjelasan lebih rinci diungkapkan dalam
Catatan 18.
42
The original consolidated financial statements included herein are in the Indonesian language.
3.
3.
Instrumen Keuangan
Financial Instruments
43
The original consolidated financial statements included herein are in the Indonesian language.
4.
Kas
Bank - pihak ketiga
Rupiah:
PT Bank Negara Indonesia
(Persero) Tbk.
PT Bank Mandiri (Persero) Tbk.
PT Bank Syariah Mandiri
Standard Chartered Bank, Indonesia
Dolar AS:
JP Morgan Chase Bank, N.A., Singapura
DBS Bank Ltd.
PT Bank Negara Indonesia
(Persero) Tbk.
ING Bank N.V.
PT Bank Mandiri (Persero) Tbk.
Standard Chartered Bank, Indonesia
ABN Amro Bank N.V.
Euro:
ING Bank N.V.
4.
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
2.081
1.726
Cash on hand
21.288
9.929
103
98
399
2.029
3.428
-
31.418
5.856
US Dollars:
JP Morgan Chase Bank, N.A., Singapore
228.048
DBS Bank Ltd.
PT Bank Negara Indonesia
(Persero) Tbk.
141.292
ING Bank N.V.
3.702
PT Bank Mandiri (Persero) Tbk.
Standard Chartered Bank, Indonesia
1
ABN Amro Bank N.V.
609.720
516.552
67.094
8.221
1.423
120
1.203.130
373.043
97.813
58.924
1.332.361
437.823
171.195
689.913
110
88
171.305
690.001
1.505.747
1.129.550
PIUTANG USAHA
5.
Dikurangi:
Cadangan penurunan nilai
TRADE RECEIVABLES
The details of trade receivables per currency are as
follows:
Pihak ketiga:
Rupiah
Dolar AS
Euro
Euro:
ING Bank N.V.
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
553.366
125.124
39.270
213.364
54.946
828
717.760
269.138
(44.007)
673.753
44
(7.537)
261.601
Third parties:
Rupiah
US Dollars
Euro
Less:
Allowance for impairment
The original consolidated financial statements included herein are in the Indonesian language.
5.
5.
nama
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
200.717
164.624
54.455
86.927
143.023
105.386
69.112
8.402
23.523
19.479
19.223
17.813
9.983
7.524
2.229
1.978
1.732
526
-
11.739
442
16.331
386
12.209
495
1.719
2.023
4.898
717.760
(44.007)
269.138
(7.537)
673.753
261.601
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
431.025
205.453
44.879
66.220
3.030
172.606
30.164
19.864
2.437
11.220
717.760
269.138
(44.007)
673.753
(7.537)
Current
Overdue:
1 - 30 days
31 - 60 days
61 - 90 days
Over 90 days
261.601
31 Desember 2012/
December 31, 2012
Saldo awal
Penambahan cadangan
penurunan nilai
Penghapusan piutang
7.537
26.008
36.470
-
1.971
(20.442)
Saldo akhir
44.007
7.537
Beginning balance
Additional of allowance
for impairment
Write off of receivable
Ending balance
The original consolidated financial statements included herein are in the Indonesian language.
6.
PERSEDIAAN
6.
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
508
508
7.
8.
PREPAID EXPENSES
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
13.859
3.170
10.705
2.233
17.029
12.938
8.
31 Desember 2012/
December 31, 2012
148
471
Prepaid insurance
Office rental
31 Desember 2013/
December 31, 2013
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
Third parties:
Finance lease receivable
(23)
(99)
125
372
147
1
454
17
148
471
46
The original consolidated financial statements included herein are in the Indonesian language.
9.
ASET TETAP
9.
31 Desember 2013
FIXED ASSETS
December 31, 2013
Saldo
31 Des. 2012/
Balance
Penambahan/
Dec. 31, 2012
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassifications
Revaluasi/
Revaluations
Selisih kurs/
Foreign
exchange
Saldo
31 Des. 2013/
Balance
Dec. 31, 2013
Harga perolehan
Acquisition cost
Pemilikan langsung
Biaya/penilaian kembali:
Tanah
Menara-menara
Mesin
Peralatan kantor
Kendaraan bermotor
Peralatan proyek
Perabotan kantor
Akumulasi penyusutan:
Menara-menara
Mesin
Peralatan kantor
Kendaraan bermotor
Peralatan proyek
Perabotan kantor
15.031
10.199.716
70
27.622
3.801
18.097
33.190
160
231.302
12.333
1.384
(13.520)
(86)
(254)
-
1.128.165
10.364
3.358
4.541
87.842
29
-
19.732
11.633.505
70
50.262
3.547
18.097
37.932
10.297.527
245.179
(13.860)
1.141.887
92.412
11.763.145
(1.141.887)
117.153
1.133.875
109.141
10.414.680
1.379.054
(13.860)
92.412
11.872.286
16
13.799
969
3.803
17.478
665.804
9
8.741
451
2.266
7.613
(4.190)
(10)
(251)
-
3.359
2
-
664.973
25
22.532
1.169
6.069
25.091
36.065
684.884
(4.451)
3.361
10.378.615
Pengurangan/
Deductions
Reklasifikasi*/
ReclassifiRevaluasi/
cations*
Revaluations
Selisih kurs/
Foreign
exchange
Akumulasi penyusutan:
Menara-menara
Mesin
Peralatan kantor
Kendaraan bermotor
Peralatan proyek
Perabotan kantor
Saldo
31 Des. 2012/
Balance
Dec. 31, 2012
Harga perolehan
Accumulated depreciation:
Towers
Machinery
Office equipment
Motor vehicles
Field equipment
Furniture and fixtures
Saldo
31 Des. 2011/
Balance
Penambahan/
Dec. 31, 2011
Additions
Pemilikan langsung
Biaya/penilaian kembali:
Tanah
Menara-menara
Mesin
Peralatan kantor
Kendaraan bermotor
Peralatan proyek
Perabotan kantor
Construction in progress
719.859
11.152.427
31 Desember 2012
Direct Ownership
Cost/revaluation:
Land
Towers
Machinery
Office equipment
Motor vehicles
Field equipment
Furniture and fixtures
Acquisition cost
530
7.215.323
70
18.242
1.005
17.611
23.750
14.469
1.387.149
9.778
2.796
486
8.022
(1.165)
(398)
-
(416.940)
1.418
2.014.863
-
32
486
-
15.031
10.199.716
70
27.622
3.801
18.097
33.190
7.276.531
1.422.700
(1.563)
(415.522)
2.014.863
518
10.297.527
68.335
428.800
(379.982)
117.153
7.344.866
1.851.500
(1.563)
(795.504)
2.014.863
518
10.414.680
364.768
7
9.749
642
1.579
11.871
431.036
9
4.206
327
2.224
5.607
(300)
(156)
-
(795.504)
-
16
13.799
969
3.803
17.478
388.616
443.409
(456)
(795.504)
36.065
6.956.250
10.378.615
47
Direct ownership
Cost/revaluation:
Land
Towers
Machinery
Office equipment
Motor vehicles
Field equipment
Furniture and fixtures
Construction in progress
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.
9.
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
11.018.383
10.252.985
(49.851)
10.968.532
(53.269)
10.199.716
12,6%
6,1% - 7,0%
20 tahun/years
Berdasarkan
laporan
penilaian
tanggal
20 Februari 2013, nilai wajar menara pada tanggal
31 Desember 2012 sebesar Rp9.973.000. Nilai
wajar ini tidak termasuk nilai wajar menara di
Belanda yang berasal dari akuisisi entitas anak per
tanggal 19 Desember 2012.
Biaya perolehan
Akumulasi depresiasi
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
10.230.637
(1.812.017)
8.790.720
(1.317.154)
8.418.620
7.473.566
Acquisition cost
Accumulated depreciation
The original consolidated financial statements included herein are in the Indonesian language.
9.
9.
31 Desember 2013:
Akumulasi biaya/
Accumulated
costs
Menara -menara
75%
51.640
Menara-menara
50%
33.616
Menara-menara
25%
23.885
Estimasi
penyelesaian/
Estimated
completion
Januari/
January 2014
Februari/
February 2014
Maret/
March 2014
Towers
Towers
Towers
109.141
31 Desember 2012:
Akumulasi biaya/
Accumulated
costs
Menara -menara
75%
10.864
Menara-menara
50%
35.968
Menara-menara
25%
16.195
Menara -menara
10%
45.828
Perangkat lunak
10%
8.298
Estimasi
penyelesaian/
Estimated
completion
Januari/
January 2013
Februari/
February 2013
Maret/
March 2013
April/
April 2013
April/
April 2013
Towers
Towers
Towers
Towers
Software
117.153
10. GOODWILL
31 Desember 2013
Harga perolehan:
Hubungan pelanggan
158.190
Akuisisi
entitas anak/
Acquisition of
subsidiary
Selisih kurs/
Foreign
Exchange
Penambahan/
Additions
49
49.540
31 Desember/
December 31,
2013
207.730
Acquisition cost:
Customers relationship
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember 2012
31 Desember/
December 31,
2012
Harga perolehan:
Hubungan pelanggan
Selisih kurs/
Foreign
Exchange
Penambahan/
Additions
157.155
31 Desember/
December 31,
2012
(Disajikan
kembali
Catatan 44/
as restated
Note 44
1.035
158.190
Acquisition cost:
Customers relationship
31 Desember 2013
31 Desember/
December 31,
2012
Harga perolehan:
Hubungan pelanggan
590.253
Amortisasi:
Akumulasi amortisasi
hubungan pelanggan
Selisih kurs/
Foreign
Exchange
Penambahan/
Additions
184.845
775.098
(44.207)
(9.306)
(53.513)
590.253
(44.207)
175.539
721.585
31 Desember 2012
Acquisition cost:
Customers relationship
Amortization:
Accumulated amortization of
customers relationship
December 31,2012
Akuisisi
entitas anak/
Acquisition of
subsidiary
31 Desember/
December 31,
2012
Harga perolehan:
Hubungan pelanggan
31 Desember/
December 31,
2013
Selisih kurs/
Foreign
Exchange
Penambahan/
Additions
586.376
3.877
31 Desember/
December 31,
2013
590.253
Acquisition cost:
Customers relationship
Customer
relationship was
resulted from
acquisition of the Companys subsidiaries, namely
the Mast Companies, on December 19, 2012 of
Rp586,376
which
represents
customer
relationships with KPN B.V.; Vodafone Libertel
N.V.; and T-Mobile Netherlands B.V.
The original consolidated financial statements included herein are in the Indonesian language.
Penambahan/
Additional
Amortisasi/
Amortization
Selisih kurs/
Foreign
Exchange
31 Desember/
December 31,
2013
823.176
620
372.503
355
(186.614)
(736)
428
-
1.009.493
239
823.796
372.858
(187.350)
428
1.009.732
Penambahan/
Additional
Amortisasi/
Amortization
31 Desember/
December 31,
2012
540.783
1.002
410.402
473
(128.009)
(855)
823.176
620
541.785
410.875
(128.864)
823.796
Selisih kurs/
Foreign
Exchange
31 Desember 2012/
December 31, 2012
81.970
2.933
44.897
14.858
4.291
150.027
24.639
2.582
146.016
180.181
51
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember 2012/
December 31, 2012
36.000
5.297
3.927
3.387
2.200
1.729
1.688
1.610
1.524
1.499
1.212
1.162
1.010
996
907
885
885
808
781
564
540
13.359
497
134
119
342
51
22
68
10
9
405
74
27
7
1.168
81.970
2.933
Pihak ketiga:
PT Citramas Heavy Industries
PT Bach Multi Global
PT Bukaka Teknik Utama
PT Danusari Mitra Sejahtera
PT Serang Berkah Mandiri
PT Handal Karya Abadi
PT A Dua Sakti
PT Marsa Kanina Bestari
PT Sarana Artha Lestari
CV Lintas Reka Cipta
PT Citicon Adhinugraha
PT Griya Cipta Kreasi
PT Duta Hita Jaya
PT Pas Perkasa
PT Pilar Gapura Nusa
PT Insani Daya Kreasi
PT Maxima Arta
PT Trikarya Mulia Perkasa
PT Amala
PT Dirga Mandiri Brothers
Tuan Harsa Tanaya Rully
Lain-lain (kurang dari Rp500)
14. UTANG
PEMBANGUNAN
LAINNYA PIHAK KETIGA
MENARA
DAN
14. TOWER
CONSTRUCTION
PAYABLES THIRD PARTIES
31 Desember 2013/
December 31, 2013
Third parties:
PT Citramas Heavy Industries
PT Bach Multi Global
PT Bukaka Teknik Utama
PT Danusari Mitra Sejahtera
PT Serang Berkah Mandiri
PT Handal Karya Abadi
PT A Dua Sakti
PT Marsa Kanina Bestari
PT Sarana Artha Lestari
CV Lintas Reka Cipta
PT Citicon Adhinugraha
PT Griya Cipta Kreasi
PT Duta Hita Jaya
PT Pas Perkasa
PT Pilar Gapura Nusa
PT Insani Daya Kreasi
PT Maxima Arta
PT Trikarya Mulia Perkasa
PT Amala
PT Dirga Mandiri Brothers
Mr Harsa Tanaya Rully
Others (below Rp500)
OTHER
31 Desember 2012/
December 31, 2012
271.378
211.174
2.270
174.365
212.261
10
484.822
386.636
52
AND
The original consolidated financial statements included herein are in the Indonesian language.
14. UTANG
PEMBANGUNAN
MENARA
LAINNYA - PIHAK KETIGA (lanjutan)
DAN
14. TOWER
CONSTRUCTION
AND
OTHER
PAYABLES - THIRD PARTIES (continued)
31 Desember 2012/
December 31, 2012
PT Hutchison 3 Indonesia
PT Bach Multi Global
PT Smart Telecom
PT A Dua Sakti
PT Danusari Mitra Sejahtera
PT Bukaka Teknik Utama
PT Serang Berkah Mandiri
Tn. Harsa Tanaya Rully
CV Lintas Reka Cipta
PT Sarana Artha Lestari
PT Citicon Adinugraha
PT Marsa Kanina Bestari
Tn. Novan Soekarno
PT Cakra Hexa Swadaya
PT Central Investindo
PT Insani Daya Kreasi
PT Hwl Construction
PT Sempurna Delapan
PT Danakar
PT Trikarya Mulia Perkasa
PT Griya Cipta Kreasi
PT Bahana Sandisat Global
PT Pas Perkasa
PT Maxima Arta
PT Pilar Gapura Nusa
PT Amala
PT Dwi Pilar Pratama
PT Neogennindo Perdana
PT Delvin Mitra Persada
PT Duta Hita Jaya
CV Buana Pilar Mandiri
Tn. Banindria Nigroho
PT Handal Karya Abadi
PT Hobashita Taketama
PT Intisel Prodaktifakom
PT Inti Pindad Mitra Sejati
PT Kartika Asri Prima
PT Prasetia Dwidharma
PT Dharma Honoris Raksa Paramitha
Tn. Fredy Kurniawan Soekamto
PT Citramas Heavy Industries
PT Semangat Putratama
PT Ciputra Surya Tbk
PT Puncak Monterado
PT Raxaya Construction
Nn. Ida Bagus Ketut Wirajaya
PT Karya Bakti Metalasri
LCC Network
211.571
29.669
19.620
15.233
10.674
10.624
10.487
7.799
7.393
6.490
5.492
5.485
5.139
4.247
4.232
3.944
3.704
3.090
2.928
2.899
2.769
2.664
2.527
2.416
2.410
2.348
2.341
2.341
2.230
2.189
2.175
2.152
2.059
2.057
1.985
1.864
1.854
1.791
1.692
1.656
1.557
1.533
1.515
1.511
1.411
1.410
1.354
1.334
227.804
12.226
1.327
5.055
257
5.754
2.070
2.282
4.577
7.351
3.099
2.000
8.649
1.360
5.938
4.400
1.706
3.516
3.809
352
1.231
2.402
1.954
545
24
70
200
210
162
63
2.584
5.147
2.264
1.485
684
1.257
655
1.537
-
PT Hutchison 3 Indonesia
PT Bach Multi Global
PT Smart Telecom
PT A Dua Sakti
PT Danusari Mitra Sejahtera
PT Bukaka Teknik Utama
PT Serang Berkah Mandiri
Mr. Harsa Tanaya Rully
CV Lintas Reka Cipta
PT Sarana Artha Lestari
PT Citicon Adinugraha
PT Marsa Kanina Bestari
Mr. Novan Soekarno
PT Cakra Hexa Swadaya
PT Central Investindo
PT Insani Daya Kreasi
PT Hwl Construction
PT Sempurna Delapan
PT Danakar
PT Trikarya Mulia Perkasa
PT Griya Cipta Kreasi
PT Bahana Sandisat Global
PT Pas Perkasa
PT Maxima Arta
PT Pilar Gapura Nusa
PT Amala
PT Dwi Pilar Pratama
PT Neogennindo Perdana
PT Delvin Mitra Persada
PT Duta Hita Jaya
CV Buana Pilar Mandiri
Mr. Banindria Nigroho
PT Handal Karya Abadi
PT Hobashita Taketama
PT Intisel Prodaktifakom
PT Inti Pindad Mitra Sejati
PT Kartika Asri Prima
PT Prasetia Dwidharma
PT Dharma Honoris Raksa Paramitha
Mr. Fredy Kurniawan Soekamto
PT Citramas Heavy Industries
PT Semangat Putratama
PT Ciputra Surya Tbk
PT Puncak Monterado
PT Raxaya Construction
Ms. Ida Bagus Ketut Wirajaya
PT Karya Bakti Metalasri
LCC Network
Saldo dipindahkan
425.865
326.006
53
The original consolidated financial statements included herein are in the Indonesian language.
14. UTANG
PEMBANGUNAN
MENARA
LAINNYA - PIHAK KETIGA (lanjutan)
DAN
14. TOWER
CONSTRUCTION
AND
OTHER
PAYABLES - THIRD PARTIES (continued)
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
425.865
1.306
1.289
1.167
1.131
1.094
1.048
1.046
520
409
407
349
343
331
310
247
237
64
42
32
47.585
326.006
1.558
77
23
2.096
265
1.380
1.227
1.220
1.178
1.180
1.498
1.054
1.001
1.365
1.253
1.172
1.098
3.096
1.081
37.808
484.822
386.636
476.267
31 Desember 2012/
December 31, 2012
108.993
1.999
373
1.816
4.367
273.369
1.856
2.418
484.822
386.636
Current
Overdue:
1 - 30 days
31 - 60 days
61 - 90 days
Over 90 days
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
75.696
51.811
38.664
36.749
18.204
8.778
6.546
8.278
57.644
88.691
20.278
18.944
27.198
9.195
18.020
15.313
9.620
244.726
264.903
54
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember 2013
Jatuh tempo
lebih dari 1 tahun/
Non-current
Portion
609.450
48.968
428.674
48.968
428.674
62.139
390.952
119.058
330.514
28.706
320.898
41.876
222.738
41.876
222.738
41.876
222.738
41.876
222.738
32.758
174.239
31.745
168.850
30.394
161.665
21.107
112.267
23.640
125.739
38.492
107.776
20.263
107.776
20.263
107.776
694.005
4.466.202
55
Jumlah/
Total
Long-term loans
Facility loans:
Third parties:
International Finance Corporation
Netherland branch
609.450
(US$50,000,000)
DBS Bank Ltd.,
Singapore branch
(US$25,385,842 and
477.642
EUR10,000,000)
ING Bank N.V., Singapore
branch (US$25,385,842 and
477.642
EUR10,000,000)
Oversea-Chinese Banking
Corporation Ltd.,
Singapore branch
(US$23,371,653 and
453.091
EUR10,000,000)
PT Indonesia Infrastructure
Finance, Jakarta branch
449.572
(US$36,883,434)
Standard Chartered Bank,
UK Branch (US$14,881,356
349.604
and EUR10,000,000)
BNP Paribas,
Singapore branch
264.614
(US$21,709,272)
Bank of America, N.A,
Singapore branch
264.614
(US$21,709,272)
CIMB Bank Berhad,
Singapore branch
264.614
(US$21,709,272)
Sumitomo Mitsui Banking
Corporation, Singapore branch
264.614
(US$21,709,272)
Aozora Asia Pasific Finance Limited,
Hong Kong branch
206.997
(US$16,982,253)
Mega International Commercial
Bank Co., Ltd., Malaysia branch
200.595
(US$16,457,029)
The Korea Development Bank,
Korea branch
192.059
(US$15,756,730)
JP Morgan Chase Bank, N.A.,
Singapore branch
133.374
(US$10,942,174)
The Bank of East Asia, Limited,
Singapore branch
149.379
(US$12,255,234)
PT Bank Chinatrust Indonesia,
Jakarta branch
146.268
(US$12,000,000)
Chang Hwa Commercial Bank, Ltd.,
Singapore branch
128.039
(US$10,504,487)
Bank of the Philippine Islands,
Philippines branch
128.039
(US$10,504,487)
5.160.207
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember 2013
Jatuh tempo
dalam 1 tahun/
Current
Portion
914.175
4.466.202
107.776
89.814
80.832
107.776
80.832
80.832
76.342
53.888
53.888
53.888
53.888
53.888
53.888
53.888
53.888
26.948
5.548.458
56
Jumlah/
Total
Long-term loans
Facility loans:
Third parties:
5.160.207
Balance brought forward
BDO Unibank, Inc,
.Hong Kong branch
128.039
(US$10,504,487)
The Royal Bank of Scotland N.V.,
Jakarta branch
121.890
(US$10,000,000)
The Bank of Tokyo-Mitsubishi
UFJ, Ltd., Jakarta branch
109.701
(US$9,000,000)
PT Bank ICBC Indonesia,
Jakarta branch
107.776
(US$8,842,105)
First Commercial Bank,
Singapore branch
96.029
(US$7,878,365)
Taiwan Cooperative Bank,
Taiwan branch
96.029
(US$7,878,365)
Hua Nan Commercial Bank, Ltd,
Singapore branch
90.695
(US$7,440,678)
Bank of China Limited,
Jakarta branch
73.134
(US$6,000,000)
PT Bank Commonwealth,
Jakarta branch
73.134
(US$6,000,000)
Banca Monte Dei Paschi di Siena,
S.p.A., Hong Kong branch
64.019
(US$5,252,243)
Bank of Taiwan,
Singapore branch
64.019
(US$5,252,243)
Land Bank of Taiwan,
Singapore branch
64.019
(US$5,252,243)
PT Bank Rakyat Indonesia
(Persero) Tbk, New York branch
64.019
(US$5,252,243)
Taipei Fubon Commercial
Bank Co.,Ltd.,Taiwan branch
64.019
(US$5,252,243)
Taichung Commercial
Bank Co.,Ltd.,Taiwan branch
53.888
(US$4,421,053)
E.Sun Commercial
Bank, Ltd.,Singapore branch
32.016
(US$2,626,122)
6.462.633
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember 2013
Jatuh tempo
dalam 1 tahun/
Current
Portion
914.175
5.548.458
6.462.633
244.000
2.728.500
2.972.500
289.795
289.795
1.158.175
8.566.753
9.724.928
(71.820)
(345.501)
1.086.355
31 Desember 2012
Jatuh tempo
dalam 1 tahun/
Current
Portion
8.221.252
107.500
(6.971)
100.529
(417.321)
9.307.607
Jatuh tempo
lebih dari 1 tahun/
Non-current
Portion
Jumlah/
Total
Jumlah/
Total
2.972.500
1.663.149
1.663.149
1.663.149
1.663.149
1.663.148
1.663.148
220.685
220.685
8.182.631
8.290.131
(236.073)
7.946.558
(243.044)
8.047.087
57
The original consolidated financial statements included herein are in the Indonesian language.
16.
58
The original consolidated financial statements included herein are in the Indonesian language.
16.
59
The original consolidated financial statements included herein are in the Indonesian language.
16.
60
The original consolidated financial statements included herein are in the Indonesian language.
16.
61
The original consolidated financial statements included herein are in the Indonesian language.
16.
Pinjaman Bridge
62
The original consolidated financial statements included herein are in the Indonesian language.
16.
Saldo
31 Des./
Balance
Dec. 31, 2012
Estimasi biaya pembongkaran
aset tetap
126.073
Provisi
tambahan/
Additional
provision
Jumlah
yang terjadi
dan dibebankan/
Amount realized
and expense
Peningkatan
selama
tahun berjalan/
Increase during
the year
(389)
24.341
Saldo
31 Des./
Balance
Dec. 31, 2013
150.025
Saldo
31 Des./
Balance
Dec. 31, 2011
Estimasi biaya pembongkaran
aset tetap
72.207
Provisi
tambahan/
Additional
provision
Jumlah
yang terjadi
dan dibebankan/
Amount realized
and expense
53.887
(21)
Peningkatan
selama
tahun berjalan/
Increase during
the year
Saldo
31 Des./
Balance
Dec. 31, 2012
126.073
The original consolidated financial statements included herein are in the Indonesian language.
18. PERPAJAKAN
a.
18. TAXATION
a.
31 Desember 2013/
December 31, 2013
Aset lancar
Perseroan:
Pengembalian pajak penghasilan badan
2011
Entitas anak:
Pajak pertambahan nilai
Pengembalian pajak
penghasilan badan - 2012
b.
Entitas anak :
Pajak pertambahan nilai
Pemotongan pajak
penghasilan karyawan
Pemotongan pajak
penghasilan - pasal 23/26
Pemotongan pajak
penghasilan - pasal 4(2)
Pajak penghasilan - 2012
Pajak penghasilan - 2013
Pajak pengalihan aset
31 Desember 2012/
December 31, 2012
257
27.701
801
28.759
80.380
Utang pajak
Perseroan:
Pajak pertambahan nilai
Pemotongan pajak
penghasilan - pasal 21
Pemotongan pajak
penghasilan - pasal 23/26
Pajak penghasilan - 2013
Refundable taxes
b.
Current Assets
The Company:
Refundable corporate income tax
2011
The subsidiaries:
Value added tax
Refundable corporate
income tax - 2012
Non-Current Assets
The subsidiaries:
Refundable corporate
income tax - 2013
Taxes payable
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
290
221
243
194
2
1.950
3
-
2.485
418
16.497
467
1.210
848
707
2.203
3.626
5
1,886
-
4.589
23.126
874
23.931
32.107
26.416
32.525
The Company:
Value added tax
Withholding income tax Articles 21
Withholding income tax Articles 23/26
Corporate Income tax - 2013
The subsidiaries:
Value added tax
Employee income tax
Withholding income tax Articles 23/26
Withholding income tax Article 4(2)
Corporate Income tax - 2012
Corporate Income tax - 2013
Tax for assets transfer
64
The original consolidated financial statements included herein are in the Indonesian language.
Laba konsolidasian
sebelum pajak penghasilan
Laba konsolidasian entitas anak
sebelum pajak penghasilan
Laba/(rugi) sebelum pajak
penghasilan - Perseroan
Ditambah/(dikurangi):
Perbedaan temporer:
Provisi imbalan kerja
Akrual bonus
Kompensasi rugi fiskal
Perbedaan permanen:
Pendapatan bunga telah
dikenakan pajak penghasilan
final - disajikan bersih
Pendapatan tidak kena pajak,
neto
Beban yang tidak dapat dikreditkan
Kompensasi rugi fiskal
b.
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
227.989
459.976
209.005
461.592
18.984
1.610
864
(1.655)
(1.616)
1.398
548
-
(10)
(11)
(3.418)
(494)
1.966
(3.418)
(155)
-
17.847
(3.254)
Rugi fiskal
2010
2011
2012
(3.911)
(3.254)
(5.063)
(501)
-
Fiscal losses
2010
2011
2012
10.682
(8.818)
2.670
31.214
31 Desember 2012/
December 31, 2012
94.977
759
31.973
94.977
34.643
94.977
Consolidated current
tax expense
720
112.117
71.851
112.837
71.851
65
The original consolidated financial statements included herein are in the Indonesian language.
b.
31 Desember 2013/
December 31, 2013
(Piutang)/utang pajak
penghasilan badan
Perseroan
Entitas anak
c.
31 Desember 2012/
December 31, 2012
1.950
(80.144)
23.126
(78.194)
23.126
c.
2013
Perseroan
Pajak kini
Beban/(manfaat) pajak tangguhan
Entitas anak
Pajak kini
Beban pajak tangguhan
Konsolidasian
Pajak kini
Beban pajak tangguhan
2012
2.670
1.586
(1.300)
4.256
(1.300)
31.973
27.102
94.977
20.000
59.075
114.977
34.643
28.688
94.977
18.700
63.331
113.677
66
The Company
Current tax expense
Deferred tax expense/(benefit)
The subsidiaries
Current tax expense
Deferred tax expense
Consolidated
Current tax expense
Deferred tax expense
The original consolidated financial statements included herein are in the Indonesian language.
d.
2013
Laba konsolidasian
sebelum pajak penghasilan
Laba konsolidasian entitas anak
sebelum pajak penghasilan
Laba/(rugi) sebelum pajak
Penghasilan - Perseroan
Manfaat/(beban) pajak dihitung
dengan tarif 25%
yang berlaku umum
Pendapatan lainnya telah dikenakan
pajak penghasilan final
Pendapatan tidak kena pajak
Beban yang tidak dapat dikreditkan
Rugi fiskal
227.989
459.976
209.005
461.592
18.984
(1.616)
4.745
(404)
4.256
59.075
(1.300)
114.977
63.331
113.677
e.
31 Desember 2013/
December 31, 2013
Analisa
saldo
asset/(liabilitas)
pajak
tangguhan, neto adalah sebagai berikut:
Entitas anak:
Aset pajak tangguhan:
Aset tetap
(3)
(38)
(855)
-
Perseroan:
Aset pajak tangguhan:
Kompensasi rugi fiskal
Provisi imbalan kerja
Akrual bonus
(3)
(123)
(855)
492
Jumlah (manfaat)/beban
pajak penghasilan
Perseroan
Entitas anak
e.
2012
tax
31 Desember 2012/
December 31, 2012
2.205
758
137
The Company:
Deferred tax assets:
Tax loss carried forward
Provision for employee benefits
Accrued employee bonuses
8.041
The subsidiaries:
Deferred tax assets:
Fixed assets
1.514
11.141
1.161
353
67
The original consolidated financial statements included herein are in the Indonesian language.
e.
31 Desember 2013/
December 31, 2013
Entitas anak:
Aset pajak tangguhan:
Provisi biaya perijinan
Liabilitas imbalan kerja
Provisi potongan harga
Akrual bonus
Provisi biaya pemeliharaan
Aset tetap
Kompensasi rugi fiskal
Cadangan penurunan nilai
12.953
9.174
1.425
8.200
9.072
9.154
11.002
22.174
5.778
4.827
2.459
1.884
60.980
37.122
(808.459)
(3.476)
(108.044)
(814.277)
(66.921)
(21.516)
(606)
(941.495)
(881.804)
(880.515)
(844.682)
f.
31 Desember 2013/
December 31, 2013
Entitas anak
Saldo awal aset
pajak tangguhan
Manfaat pajak tangguhan
pada tahun berjalan
Efek aset pajak tangguhan
atas ekuitas
tahun berjalan
Saldo akhir aset
pajak tangguhan - konsolidasian
net
The subsidiaries:
Deferred tax assets:
Provision for permit and licenses
Employee benefits liabilities
Provision for discount
Accrued employee bonuses
Provision for maintenance
Fixed assets
Tax loss carried forward
Impairment allowance
Perseroan
Saldo awal aset
pajak tangguhan
(Beban)/manfaat pajak tangguhan
pada tahun berjalan
assets/(liabilities),
31 Desember 2012/
December 31, 2012
Deferred
tax
(continued)
Analysis of changes
assets/(liabilities)
in
deferred
tax
31 Desember 2012/
December 31, 2012
3.100
1.800
(1.586)
1.300
1.514
3.100
The Company
Deferred tax assets beginning balance
Deferred tax (expense)/benefit
for the year
8.041
13.475
8.041
The subsidiaries
Deferred tax assets beginning balance
Deferred tax benefit
for the year
(21.516)
1.514
68
8.041
11.141
The original consolidated financial statements included herein are in the Indonesian language.
f.
31 Desember 2013/
December 31, 2013
Entitas anak
Saldo awal liabilitas
pajak tangguhan
Beban pajak tangguhan
pada tahun berjalan
Efek liabilitas pajak tangguhan
atas ekuitas
Saldo akhir liabilitas
pajak tangguhan - konsolidasian
g.
tax
31 Desember 2012/
December 31, 2012
(844.682)
(307.552)
(36.439)
(20.000)
The subsidiaries
Deferred tax liabilities beginning balance
Deferred tax expense
for the year
(517.130)
(844.682)
606
(880.515)
Lain-lain
g.
Others
Perseroan
The Company
Entitas Anak
The Subsidiaries
Claims for refunds of withholding income tax Article 4(2) of Rp150,027 represents
Protelindos 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 Protelindos tower rental income
from a final tax basis to corporate income tax
at standard statutory rates. See Note 13.
69
The original consolidated financial statements included herein are in the Indonesian language.
Lain-lain (lanjutan)
g.
Others (continued)
Protelindo believes
that KPP
Madya
Bandungs decision is not in compliance with
the
Minister
of
Finance
Regulation
No.
190/PMK.03/2007,
and
therefore,
Protelindo on September 16, 2009 filed a
request to the Tax Court to issue an instruction
to the KPP Madya Bandung/Directorate
General of Tax to pay the requested refunds to
Protelindo. Protelindo has received a tax
opinion from a tax consultant to support
Protelindos actions with respect to the revision
of its corporate income tax returns and claims
for refund of taxes that have been withheld by
the tower lessees during 2007 and 2008.
Protelindo has recognized an income tax
benefit related to the revision of its SPT for the
2007 and 2008 tax years of Rp61,270 in the
statement of income for the year ended
December 31, 2009.
70
The original consolidated financial statements included herein are in the Indonesian language.
h.
Lain-lain (lanjutan)
g.
Others (continued)
Administrasi
h.
Administration
Under the taxation laws of Indonesia, the
Company and its subsidiaries submit tax
returns on the basis of self assessment.
Consolidated tax returns are not permitted
under the taxation laws in Indonesia. The DGT
may assess or amend taxes for years prior to
2008 within ten years from the date the tax
became due, or until the end of year 2013,
whichever is earlier. Based on taxation laws
which are applicable starting in year 2008, the
DGT may assess or amend taxes within five
years from the date the tax becomes due.
71
The original consolidated financial statements included herein are in the Indonesian language.
20. LIABILITAS
PANJANG
IMBALAN
KERJA
JANGKA
20. LONG-TERM
LIABILITIES
EMPLOYEE
BENEFITS
Tingkat diskonto
Tingkat kenaikan gaji
Usia pensiun
Tingkat kematian
Metode
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
Discount rate
Wages and salary increase
Retirement age
Mortality rate
Method
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
12.256
2.587
9.666
1.700
(4)
(4)
371
419
15.210
11.781
72
The original consolidated financial statements included herein are in the Indonesian language.
20. LIABILITAS
IMBALAN
PANJANG (lanjutan)
KERJA
JANGKA
20. LONG-TERM
EMPLOYEE
LIABILITIES (continued)
31 Desember 2012/
December 31, 2012
37.162
40.705
44
48
41.568
4.362
(14.380)
26.373
Kenaikan/
Increase
Penurunan/
Decrease
(1.305)
1.568
(5.032)
6.018
BENEFITS
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
40.705
12.256
2.587
(1.173)
(17.213)
23.303
9.666
1.700
(692)
6.728
37.162
40.705
At beginning of year
Current service cost
Interest cost
Expected benefit payment
Actuarial (gain)/losses
At end of year
37.162
40.705
23.303
10.976
5.573
31 Desember 2012/
December 31, 2012
Saldo awal
Penambahan tahun berjalan
Pembayaran imbalan kerja
26.373
15.210
(15)
14.604
11.781
(12)
Saldo akhir
41.568
26.373
73
Beginning balance
Addition during the year
Benefits paid
Ending balance
The original consolidated financial statements included herein are in the Indonesian language.
PT Hutchison 3 Indonesia
(dahulu PT Hutchison CP
Telecommunications)
PT Telekomunikasi Selular
PT Internux
PT Indosat Tbk.
PT XL Axiata Tbk.
PT Smartfren Telecom Tbk.
PT Axis Telekom Indonesia
PT Telekomunikasi Indonesia
(Persero) Tbk.
PT Bakrie Telecom Tbk.
PT Sampoerna Telekomunikasi Indonesia
PT Smart Telecom
31 Desember 2012/
December 31, 2012
PT Hutchison 3 Indonesia
(formerly PT Hutchison CP
Telecommunications)
PT Telekomunikasi Selular
PT Internux
PT Indosat Tbk.
PT XL Axiata Tbk.
PT Smartfren Telecom Tbk.
PT Axis Telekom Indonesia
PT Telekomunikasi Indonesia
(Persero) Tbk.
PT Bakrie Telecom Tbk.
PT Sampoerna Telekomunikasi Indonesia
PT Smart Telecom
467.778
163.995
12.731
11.384
1.883
532
494
284.789
84.677
1.002
636
181
3.905
116
73
68
65
126
1.787
659.119
377.103
481.691
351.717
Current portion
177.428
25.386
Non-current portion
Pada
tahun
2013,
Protelindo
menerima
pembayaran dimuka untuk jangka waktu 1 dan 5
tahun dari PT Hutchison 3 Indonesia atas sewa
operasi menara. Protelindo juga menerima
pembayaran dimuka dari PT XL Axiata Tbk.,
PT Telekomunikasi Selular, PT Indosat Tbk.,
PT Telekomunikasi Indonesia (Persero) Tbk. dan
PT Smart Telecom atas sewa operasi menara.
74
The original consolidated financial statements included herein are in the Indonesian language.
a.
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
1.647
(3.855)
(2.548)
2.192
(555)
-
(221)
10
(4.977)
1.647
Protelindo
Nilai tercatat - awal
Bagian laba neto
18
1
19
b.
of
Protelindo
Carrying amount - beginning
Equity in net income
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
(4.076)
1
(545)
18
(4.075)
(527)
equity
18
Pemegang saham
in
1.665
Bagian
rugi
komprehensif
yang
diatribusikan kepada kepentingan non
pengendali
interest
18
(4.958)
b.
Non-controlling
subsidiaries
Persentase
kepemilikan/
Percentage of
ownership
Modal disetor/
Issued and
paid-up capital
Shareholders
1.702.353.830
1.635.600.370
691.724.771
16,68%
16,03%
6,78%
85.118
81.780
34.586
6.173.246.029
60,51%
308.662
- Public
(each below 5% ownership)
10.202.925.000
100,00%
510.146
75
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember 2012
Pemegang saham
- PT Tricipta Mandhala Gumilang
- PT Caturguwiratna Sumapala
- Pershing LLC Main Custody
- Masyarakat (masing-masing
dengan kepemilikan
kurang dari 5%)
Persentase
kepemilikan/
Percentage of
ownership
Modal disetor/
Issued and
paid-up capital
Shareholders
176.918.383
169.981.067
56.720.654
17,34%
16,66%
5,56%
88.459
84.990
28.360
616.672.396
60,44%
308.337
- 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.
Based
on
the
Deed
No.
274
dated
March 26, 2010 regarding the Statement of
Meeting Resolutions, drawn up in the presence of
Dr. Irawan Soerodjo, S.H. MSi., Notary in Jakarta,
the Companys shareholders agreed to the
issuance of 40,232,500 shares and offered these
shares to the public using a public offering. This
amendment was notified to the Ministry of Law and
Human Rights under letter of notification
acknowledgement No. AHU-AH.01.10-13487 dated
June 2, 2010 and was published in State Gazette
No. 56 dated July 13, 2012, Supplement
No. 1253/L.
Based
on
the
Deed
No.
97
dated
June 14, 2013 regarding the Statement of Meeting
Resolutions, drawn up in the presence of
Dr. Irawan Soerodjo, S.H. MSi., Notary in Jakarta,
the Companys shareholders approved a 1:10
stock split for the outstanding shares of the
Company, from Rp500 (five hundred Rupiah) per
share to Rp50 (fifty Rupiah) per share therefore
change the number of outstanding shares from
1.020.292.500 shares to 10.202.925.000 shares.
This amendment was notified to the Ministry of Law
and Human Rights under letter of notification
acknowledgement No. AHU-AH.01.10-26466 dated
June 28, 2013.
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
31 Desember 2012/
December 31, 2012
2.035.248
2.035.248
64.760
1.809
Saldo akhir
2.100.008
2.037.057
Ending balance
Saldo
laba
dicadangkan
pada
tanggal
31 Desember 2013 dan 2012 masing-masing
sebesar Rp200 dan Rp100.
The original consolidated financial statements included herein are in the Indonesian language.
27. PENDAPATAN
27. REVENUES
Tahun yang berakhir pada tanggal tanggal 31 Desember/
Years ended December 31
2013
Pihak ketiga:
Sewa menara (sewa operasi)
Sewa pemancar (sewa pembiayaan)
2012
3.195.372
1.767
2.257.717
7.543
3.197.139
2.265.260
Third parties:
Tower rentals (operating leases)
Repeater rentals (finance lease)
Pendapatan/Revenue
2013
Pelanggan
PT Hutchison 3 Indonesia
(dahulu PT Hutchison CP
Telecomunications)
PT XL Axiata Tbk.
PT Telekomunikasi Selular
2012
2013
2012
1.162.466
537.751
490.184
882.828
397.487
269.759
36%
17%
15%
39%
18%
12%
2.190.401
1.550.074
68%
69%
Customers
PT Hutchison 3 Indonesia
(formerly PT Hutchison CP
Telecomunications)
PT XL Axiata Tbk.
PT Telekomunikasi Selular
2013
Depresiasi aset tetap (Catatan 9)
Amortisasi sewa tanah
Amortisasi aset takberwujud (Catatan 11)
Amortisasi asuransi
2012
684.884
187.801
44.207
10.898
443.409
130.071
8.634
927.790
582.114
2013
Perawatan lokasi
Listrik
Perjalanan dinas
Lain-lain (kurang dari Rp1.000)
2012
152.833
44.118
10.204
1
110.053
19.744
7.499
158
207.156
137.454
79
Site maintenance
Electricity
Business trip
Others (below Rp1,000)
The original consolidated financial statements included herein are in the Indonesian language.
PENDAPATAN
LAINNYA
2013
Gaji dan kesejahteraan karyawan
Representasi dan jamuan
Perjalanan dan transportasi
Penelitian pasar
2012
12.967
12.830
10.311
49
12.998
7.334
8.728
-
36.157
29.060
2013
Jasa profesional
Gaji dan kesejahteraan karyawan
Imbalan kerja (Catatan 20)
Keperluan kantor
Perizinan dan lisensi
Lain-lain (kurang Rp 1.000)
2012
153.394
117.310
15.210
11.170
1.642
3.708
75.711
72.588
11.781
8.027
40.209
1.768
302.434
210.084
Professional fees
Salaries and employee welfare
Employee benefits (Note 20)
Office supplies
Permits and licenses
Others (below Rp1,000)
2013
Beban bunga
Amortisasi biaya pinjaman (Catatan 16)
Beban keuangan lain
2012
447.474
71.371
32.500
430.610
87.912
15.693
551.345
534.215
80
Interest expense
Amortization of cost of loans (Note 16)
Other finance charges
The original consolidated financial statements included herein are in the Indonesian language.
2013
Kerugian selisih kurs, neto
Beban penurunan nilai
Penalti
Lainnya
2012
(887.877)
(36.470)
(32.982)
9.049
(282.690)
(32.035)
(9.516)
(948.280)
(324.241)
2013
(Kerugian)/keuntungan selisih
kurs yang berasal dari:
Pinjaman fasilitas
Lainnya
2012
(1.168.037)
280.160
(312.662)
29.972
(887.877)
(282.690)
81
The original consolidated financial statements included herein are in the Indonesian language.
No.
Counter
parties
The Royal
Bank
of
Scotland
(ABN
AMRO
Bank N.V.),
Jakarta
branch
DBS Bank
Ltd.
Periode
kontrak
efektif/
Effective
contract
period
7 September/
September
2010 - 6
Desember/
December
2012
7 September/
September
2010 - 30
November/
November
2012
Tanggal penerimaan
pendapatan/(beban) swap/
Swap income/(expense)
receipt date
Jumlah pendapatan
(beban) swap diterima
(dibayar)/Amount of swap
income (expense) received
(paid)
2013
2012
(13.424))
(10.094)
a.
b.
82
The original consolidated financial statements included herein are in the Indonesian language.
c.
d.
Protelindo
menandatangani
sejumlah
perjanjian dengan PT Telekomunikasi Selular
(Telkomsel)
mengenai
pemanfaatan
infrastruktur menara untuk penempatan
peralatan telekomunikasi. Jangka waktu awal
dari site leases yang ditandatangani dalam
perjanjian adalah 10 tahun sejak tanggal
penandatanganan Berita Acara Penggunaan
Site untuk masing-masing lokasi menara.
83
The original consolidated financial statements included herein are in the Indonesian language.
84
The original consolidated financial statements included herein are in the Indonesian language.
On
March
18,
2008,
Protelindo
and Hutchison entered into a Master
Lease Agreement as subsequently amended
by Amendment No. 1 dated November 24,
2009, Amendment No. 2 dated December 28,
2010, and Amendment No. 3 dated August 9,
2012, (the Purchase MLA) regarding the
rental of tower infrastructure for placement of
telecommunications equipment for sites
acquired under the 2008 Tower Transfer
Agreement. The initial period of the site leases
signed under this agreement is 12 years,
which period may be extended for 6 years. In
addition, Hutchison will pay an additional
charge for pass-through of monthly electricity
costs.
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.
g.
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.
k.
k.
l.
l.
90
The original consolidated financial statements included herein are in the Indonesian language.
m. On April 1, 2011, Protelindo 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 Protelindo in writing that it does
not wish to extend the lease term. The lease
period starts upon the date of the Ready For
Installation Certificate for each site.
n.
n.
o.
o.
91
The original consolidated financial statements included herein are in the Indonesian language.
p.
p.
q.
q.
92
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember 2012/
December 31, 2012
3.187.613
2.331.821
14.201.281
9.908.421
10.476.165
7.672.598
27.297.315
20.480.584
Jumlah
telecommunication sites
/Number of
telecommunication sites
Jumlah sewa
/Number of
total site
leases
9.746
18.322
93
14.849
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
15
16
36. INFORMASI
BERELASI
MENGENAI
PIHAK-PIHAK
35f
35g
35h
35i
35j
35k
35l
3.046
97
925
728
61
14
395
2.448
97
908
643
51
14
90
35n
13
34
35p
35q
35r
484
86
81
18.322
484
86
81
14.849
Total aset
31 Desember/
December 31, 2012
Sewa/Leases
288
853
1.585
1.150
6.037
Aset
Pihak-pihak berelasi lainnya:
Kas dan setara kas
Rupiah:
PT Bank Central Asia Tbk. (Catatan 4)
Dolar AS:
PT Bank Central Asia Tbk. (Catatan 4)
35a
35b
35c
35d
35e
31 Desember/
December 31, 2013
Sewa/Leases
337
882
2.529
1.675
6.969
31 Desember 2012/
December 31, 2012
Assets
Other related parties:
Cash and cash equivalents
Rupiah:
PT Bank Central Asia Tbk. (Note 4)
US Dollars:
PT Bank Central Asia Tbk. (Note 4)
171.195
689.913
110
88
171.305
690.001
15.534.076
13.591.464
Total assets
1%
5%
94
The original consolidated financial statements included herein are in the Indonesian language.
36. INFORMASI
MENGENAI
BERELASI (lanjutan)
PIHAK-PIHAK
31 Desember 2012/
December 31, 2012
Beban bunga
Persentase beban bunga dari
pihak berelasi
dengan total beban bunga
Beban usaha:
Sewa kantor
25.053
0%
6%
Interest expense
Percentage of interest expense
involving related party to
total interest expense
11.653
8.021
Operating expense:
Office lease
3%
3%
Transaksi/
Transactions
Pemegang
Saham
Perseroan/
Shareholders of The Company
Hubungan keluarga dengan
pemegang saham pengendali PT
Bank Central Asia Tbk./Family
relationship with ultimate shareholders
of PT Bank Central Asia Tbk.
Hubungan afiliasi berdasarkan
komposisi kepemilikan saham/Afiliated
party based on shareholding
composition
- 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.
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
4.024
9.479
3.778
7.255
13.503
11.033
95
The original consolidated financial statements included herein are in the Indonesian language.
36. INFORMASI
MENGENAI
BERELASI (lanjutan)
PIHAK-PIHAK
Segmen operasi
Business segments
a. Penyewaan menara
b. Penyewaan pemancar
a. Tower rental
b. Repeater leasing
Sewa menara/
Tower rental
Sewa pemancar/
Repeater leasing
Jumlah/
Total
PENDAPATAN
Pendapatan sewa pada
pihak ketiga
3.195.372
1.767
3.197.139
Laba bruto
Beban penjualan dan pemasaran
Beban umum dan administrasi
Kerugian lain-lain, neto
2.061.053
(36.137)
(302.267)
(947.756)
1.140
(20)
(167)
(524)
2.062.193
(36.157)
(302.434)
(948.280)
Gross income
Selling and marketing expense
General and administrative expense
Others losses, net
Laba usaha
Pendapatan keuangan
Biaya keuangan
774.893
4.010
(551.040)
429
2
(305)
775.322
4.012
(551.345)
Operating income
Finance income
Finance charges
Laba sebelum
pajak penghasilan
227.863
126
227.989
(63.296)
(35)
(63.331)
Laba neto
164.567
91
164.658
15.525.491
8.585
15.534.076
11.884.118
6.570
11.890.688
684.505
379
684.884
OTHER INFORMATION
Depreciation
2.429.139
1.343
2.430.482
INFORMASI LAINNYA
Penyusutan
Arus kas yang diperoleh dari
aktivitas operasi
REVENUES
Rental/leasing revenues
from third parties
Income before
corporate income tax
Corporate income tax expense
Net income
STATEMENT OF FINANCIAL POSITION
(1.775.428)
(982)
(1.776.410)
(637.252)
(352)
(637.604)
96
The original consolidated financial statements included herein are in the Indonesian language.
Sewa pemancar/
Repeater leasing
Jumlah/
Total
PENDAPATAN
Pendapatan sewa pada
pihak ketiga
2.257.707
7.553
2.265.260
Laba bruto
Beban penjualan dan pemasaran
Beban umum dan administrasi
Kerugian lain-lain, neto
Pendapatan keuangan
Biaya keuangan
1.540.538
(28.963)
(209.384)
(323.160)
11.844
(532.434)
5.154
(97)
(700)
(1.081)
40
(1.781)
1.545.692
(29.060)
(210.084)
(324.241)
11.884
(534.215)
458.441
1.535
459.976
(113.298)
(379)
(113.677)
REVENUES
Rental/leasing revenues
from third parties
Gross income
Selling and marketing expense
General and administrative expense
Others losses, net
Finance income
Finance charges
Income before
corporate income tax expense
Corporate income tax expense
345.143
1.156
346.299
13.546.145
45.319
13.591.464
10.138.996
33.920
10.172.916
441.931
1.478
443.409
OTHER INFORMATION
Depreciation
1.984.760
6.640
1.991.400
(2.719.578)
(9.098)
(2.728.676)
1.180.616
3.950
1.184.566
INFORMASI LAINNYA
Penyusutan
Arus kas yang diperoleh dari
aktivitas operasi
Arus kas yang digunakan untuk
aktivitas investasi
Arus kas yang diperoleh dari
aktivitas pendanaan
Net income
STATEMENT OF FINANCIAL POSITION
97
The original consolidated financial statements included herein are in the Indonesian language.
Segmen geografis
Geographical segments
Indonesia/
Indonesia
Luar Negeri/
Overseas
Eliminasi/
Eliminations
Jumlah/
Total
PENDAPATAN
Pendapatan sewa pada
pihak ketiga
3.097.433
99.706
Laba bruto
Beban penjualan dan pemasaran
Beban umum dan administrasi
Keuntungan/(kerugian) lain-lain, neto
2.034.505
(36.153)
(293.772)
(947.880)
27.688
(4)
(9.295)
400
633
(800)
756.700
3.749
(523.282)
18.789
141.571
(169.371)
167
(141.308)
141.308
(167)
Laba usaha
Pendapatan keuangan
Biaya keuangan
Laba/(rugi)sebelum beban
pajak penghasilan
237.167
(9.011)
(65.666)
2.335
Laba/(rugi) neto
171.501
(6.676)
(167)
3.197.139
REVENUES
Rental/leasing revenue
from third parties
2.062.193
Gross income
(36.157)
Selling and marketing expenses
(302.434) General and administrative expenses
(948.280)
Other gain/(losses), net
775.322
4.012
(551.345)
Operating income
Finance income
Finance charges
227.989
Income/(loss) before
corporate income tax expense
(63.331)
164.658
Net income/(loss)
STATEMENT OF FINANCIAL
14.376.173
6.297.447
(5.139.544)
15.534.076
10.788.733
5.960.100
(4.858.145)
11.890.688
INFORMASI LAINNYA
Penyusutan
Arus kas yang diperoleh dari
aktivitas operasi
Arus kas yang digunakan
untuk aktivitas investasi
Arus kas yang digunakan untuk
aktivitas pendanaan
OTHER INFORMATION
669.658
15.226
684.884
Depreciation
2.371.894
58.588
2.430.482
(1.771.544)
(4.866)
(1.776.410)
(427.641)
(209.963)
(637.604)
98
The original consolidated financial statements included herein are in the Indonesian language.
Sumatera/
Sumatra
PENDAPATAN
Pendapatan sewa pada
pihak ketiga
Jawa/
Java
Jumlah/
Total
1.206.951
466.408
591.901
2.265.260
REVENUES
Rental/leasing revenues
from third parties
Laba bruto
823.558
318.252
403.882
1.545.692
Gross Income
(15.483)
(5.983 )
(7.594)
(111.935)
(172.759)
6.332
(284.635)
(43.255 )
(66.760 )
2.447
(109.992 )
(54.894)
(84.722 )
3.105
(139.588 )
245.078
94.709
120.189
(60.568)
(23.405 )
(29.704 )
(113.677)
Laba neto
184.510
71.304
90.485
346.299
459.976
Corporate
income tax expense
Net income
LAPORAN POSISI
KEUANGAN
STATEMENT OF FINANCIAL
POSITION
2.798.431
7.241.656
3.551.377
13.591.464
2.094.563
5.420.222
2.658.131
10.172.916
INFORMASI LAINNYA
Penyusutan
OTHER INFORMATION
236.252
91.296
443.409
Depreciation
520.342
1.991.400
(561.824 )
(712.989 )
(2.728.676)
243.898
309.520
1.184.566
1.061.036
410.022
(1.453.863)
631.148
99
115.861
The original consolidated financial statements included herein are in the Indonesian language.
MONETER DALAM
38. MONETARY
ASSETS
AND
LIABILITIES
DENOMINATED IN FOREIGN CURRENCIES
31 Desember2013
December 31, 2013
Mata uang
asing
(angka penuh)/
Foreign
currency
(full amount)
Aset:
Kas dan setara kas
Pihak ketiga
Kas dan setara kas
Pihak berelasi
Piutang usaha - pihak ketiga
Total aset
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 akrual
Total liabilitas
Liabilitas bersih
31 Desember2012
December 31, 20122
Ekuivalen
Rupiah/
Equivalent
in Rupiah
Mata uang
asing
(angka penuh)/
Foreign
currency
(full amount)
Ekuivalen
Rupiah/
Equivalent
in Rupiah
AS$
EUR
98.706.249
5.814.830
1.203.130
97.814
38.577.396
4.599.942
373.043
58.924
AS$
AS$
EUR
9.020
10.265.330
2.334.514
110
125.124
39.270
9.080
5.682.142
64.599
88
54.946
828
AS$
EUR
108.984.599
8.149.344
1.328.364
137.084
44.268.618
4.664.541
428.077
59.752
AS$
EUR
AS$
17.325.000
134.965
75.000.000
211.174
2.270
914.175
21.950.499
816
212.261
10
Assets:
Cash and cash equivalents
Third parties
Cash and cash equivalents
Related party
Trade receivables - third parties
Total assets
Liabilities:
Tower construction and
other payables - third parties
Current portion of
long-term loans
Third parties
AS$
EUR
AS$
EUR
400.000.000
57.227.723
3.654.940
5.273.861
4.875.600
962.653
44.550
88.714
462.983.707
57.227.723
2.238.890
4.979.161
4.477.052
733.079
21.650
45.878
AS$
EUR
495.979.940
62.636.549
6.045.499
1.053.637
487.173.096
62.207.700
4.710.963
778.967
Total liabilities
5.002.101
Net liabilities
5.633.688
100
Accrued expenses
The original consolidated financial statements included herein are in the Indonesian language.
39. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN
RISIKO
Risiko pasar
Market risk
101
The original consolidated financial statements included herein are in the Indonesian language.
39. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
RISIKO
Kenaikan/
penurunan
dalam
satuan poin/
Increase/
decrease
in basis point
Dampak
terhadap
laba sebelum
beban pajak/
Effect on income
before tax expenses
31 Desember 2013
Dolar AS
Dolar AS
Rupiah
Rupiah
Euro
Euro
+100
-100
+100
-100
+100
-100
(57.898)
57.898
(29.725)
29.725
(9.627)
9.627
31 Desember 2012
Dolar AS
Dolar AS
Rupiah
Rupiah
Euro
Euro
+100
-100
+100
-100
+100
-100
(44.771)
44.771
(30.800)
30.800
(7.331)
7.331
102
The original consolidated financial statements included herein are in the Indonesian language.
39. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
RISIKO
Perubahan
tingkat Rp/
Change in
Rp rate
31 Desember 2013
Dolar AS
Dolar AS
EUR
EUR
1%
-1%
1%
-1%
(47.172)
47.172
(9.166)
9.166
31 Desember 2012
Dolar AS
Dolar AS
EUR
EUR
1%
-1%
1%
-1%
(42.830)
42.830
(6.795)
6.795
Risiko kredit
Credit risk
The original consolidated financial statements included herein are in the Indonesian language.
39. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
RISIKO
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
431.025
205.453
242.728
44.007
56.148
7.537
717.760
269.138
(44.007)
(7.537)
673.753
261.601
Less:
Allowance for impairment losses
of receivables
Risiko likuiditas
Liquidity risk
104
The original consolidated financial statements included herein are in the Indonesian language.
39. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
RISIKO
2 - 3 tahun/
2 - 3 years
>3 tahun/
>3 years
31 Desember 2013
Utang pembangunan
menara dan lainnya pihak ketiga
484.822
Utang lain-lain
pihak ketiga
49.774
Liabilitas imbalan kerja
jangka pendek
46.116
Beban akrual
244.726
Bagian utang jangka
panjang yang akan
jatuh tempo dalam
waktu satu tahun
Pihak ketiga
1.158.175
Utang jangka
panjang setelah dikurangi
bagian yang akan jatuh tempo
dalam waktu satu tahun
Pihak ketiga
-
325.236
485.709
1.983.613
325.236
485.709
< 1 tahun/
< 1 year
Jumlah/
Total
484.822
49.774
46.116
244.726
1.158.175
Current portion of
long-term loans
Third parties
7.755.808
8.566.753
Long-term loans
- net of current
portion
Third parties
7.755.808
10.550.366
1 - 2 tahun/
1 - 2 years
2 - 3 tahun/
2 - 3 years
>3 tahun/
>3 years
31 Desember 2012
Utang pembangunan
menara dan lainnya pihak ketiga
386.636
Utang lain-lain
pihak ketiga
40.638
Liabilitas imbalan kerja
jangka pendek
26.896
Beban akrual
264.903
Bagian utang jangka
panjang yang akan
jatuh tempo dalam
waktu satu tahun
Pihak ketiga
107.500
Utang jangka
panjang setelah dikurangi
bagian yang akan jatuh tempo
dalam waktu satu tahun
Pihak ketiga
-
61.000
183.000
826.573
61.000
183.000
Jumlah/
Total
386.636
40.638
26.896
264.903
107.500
Current portion of
long-term loans
Third parties
7.938.631
8.182.631
Long-term loans
- net of current
portion
Third parties
7.938.631
9.009.204
Manajemen modal
Capital management
105
The original consolidated financial statements included herein are in the Indonesian language.
39. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
RISIKO
Nilai wajar/
Fair value
1.505.747
673.753
48
1.505.747
673.753
48
4.291
4.291
484.822
49.774
46.116
244.726
484.822
49.774
46.116
244.726
1.086.355
1.086.355
8.221.252
106
8.221.252
Financial assets
Loans and receivables
Cash and cash equivalents
Trade receivables - third parties
Other receivables - third parties
Other non-current
assets deposits
Financial liabilities
Financial liabilities measured
at amortized cost:
Tower construction and other
payable - third parties
Other payable - third parties
Short-term employee benefit liabilities
Accrued expenses
Current portion
of long-term loans
Third parties
Long-term loans net of
current portion
Third parties
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
Aset tidak lancar
lainnya - uang jaminan
Liabilitas keuangan
Liabilitas keuangan pada biaya perolehan
diamortisasi:
Utang pembangunan menara
dan lainnya - pihak ketiga
Utang lain-lain - pihak ketiga
Liabilitas imbalan kerja jangka pendek
Beban akrual
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
Nilai wajar/
Fair value
1.129.550
261.601
1.129.550
261.601
2.582
2.582
386.636
40.638
26.896
264.903
386.636
40.638
26.896
264.903
100.529
100.529
7.946.558
7.946.558
Financial assets
Loans and receivables
Cash and cash equivalents
Trade receivables - third parties
Other non-current
assets-deposits
Financial liabilities
Financial liabilities measured
at amortized cost:
Tower construction and other
payable - third parties
Other payable - third parties
Short-term employee benefit liabilities
Accrued expenses
Current portion
of long-term loans
Third parties
Long-term loans net of
current portion
Third parties
Nilai wajar kas dan setara kas, piutang usaha pihak ketiga, piutang lain-lain dan pihak ketiga,
aset tidak lancar lainnya - uang jaminan, utang
pembangunan menara dan lainnya - pihak
ketiga, utang lain-lain - pihak ketiga, liabilitas
imbalan kerja jangka pendek dan beban akrual
mendekati nilai tercatat karena jangka waktu
jatuh tempo yang singkat atas instrumen
keuangan tersebut.
Nilai wajar dari utang jangka panjang - pihak
berelasi dan pihak ketiga dinilai menggunakan
arus kas yang didiskontokan menggunakan
tingkat suku bunga pasar.
107
Cash and cash equivalents, trade receivables third parties, other receivables - third party,
other non-current assets - deposits, tower
construction and other payables - third parties,
other payables - third parties, short-term
employee benefit liabilities and accrued
expenses approximate their carrying amounts
largerly due to the short-term maturities of
these instruments.
The fair value long-term loans-third parties and
related party are calculated using discounted
cash flows using market interest rate.
The original consolidated financial statements included herein are in the Indonesian language.
41. IKATAN
41. COMMITMENTS
1.
1.
2.
2.
31 Desember 2012/
December 31, 2012
168.512
346.836
10.202.925.000
10.202.925.000
34
17
108
The original consolidated financial statements included herein are in the Indonesian language.
31 Desember 2013/
December 31, 2013
31 Desember 2012/
December 31, 2012
101.296
91.446
16.512
22.735
117.808
114.181
44. RESTATEMENTS
STATEMENTS
OF
2012
FINANCIAL
Additional goodwill
is not effected to the
consolidated statement of financial position as of
December 31, 2011. Therefore, the consolidated
statement of financial position as of December 31,
2011 were not restated.
109
The original consolidated financial statements included herein are in the Indonesian language.
44. RESTATEMENTS
OF
2012
STATEMENTS (continued)
FINANCIAL
Setelah
disajikan
kembali/
As restated
Penyajian
kembali/
Restatements
Consolidated Statement Of
Financial Position:
Aset
Goodwill
140.286
17.904
158.190
Assets
Goodwill
Liabilitas
Beban akrual
(246.999)
(17.904)
(264.903)
Liabilties
Accrued expenses
1.
110
The original consolidated financial statements included herein are in the Indonesian language.
c.
45. EVENTS
AFTER
(continued)
REPORTING
PERIOD
b.
c.
46. STANDAR
AKUNTANSI
YANG
TELAH
DISAHKAN NAMUN BELUM BERLAKU EFEKTIF
PSAK 1 (2013):
Penyajian Laporan
Keuangan, yang diadopsi dari IAS 1, berlaku
efektif 1 Januari 2015
PSAK ini mengubah penyajian kelompok
pos-pos dalam Penghasilan Komprehensif
Lain. Pos-pos yang akan direklasifikasi ke
laba rugi disajikan terpisah dari pos-pos yang
tidak akan direklasifikasi ke laba rugi.
111
The original consolidated financial statements included herein are in the Indonesian language.
46. STANDAR
AKUNTANSI
YANG
TELAH
DISAHKAN NAMUN BELUM BERLAKU EFEKTIF
(lanjutan)
PSAK
65:
Consolidated
Financial
Statements, adopted from IFRS 10, effective
January 1, 2015
Perusahaan
dan
entitas
anak
sedang
mengevaluasi dampak dari standar akuntansi
tersebut dan belum menentukan dampaknya
terhadap
laporan
keuangan
konsolidasian
Perusahaan.
112