PT Smartfren Telecom Tbk and Its Subsidiaries
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PT Smartfren Telecom Tbk dan Anak Perusahaan/ PT Smartfren Telecom Tbk and Its Subsidiaries Laporan Keuangan Konsolidasian/ Consolidated Financial Statements Pada Tanggal 30 Juni 2012 (Tidak Diaudit) dan 31 Desember 2011 (Diaudit) dan Untuk Periode Enam Bulan yang Berakhir 30 Juni 2012 dan 2011 (Tidak Diaudit)/ As of June 30, 2012 (Unaudited) and December 31, 2011 (Audited) and For the Six-Month Periods Ended June 30, 2012 and 2011(Unaudited) PT SMARTFREN TELECOM Tbk DAN ANAK PERUSAHAAN/AND ITS SUBSIDIARIES DAFTAR ISI/ TABLE OF CONTENTS Halaman/ Page Surat Pernyataan Direktur tentang Tanggung Jawab atas Laporan Keuangan Konsolidasian PT Smartfren Telecom Tbk dan Anak Perusahaan Pada Tanggal 30 Juni 2012 (Tidak Diaudit) dan 31 Desember 2011 (Diaudit) dan Untuk Periode Enam Bulan yang Berakhir pada tanggal 30 Juni 2012 dan 2011 (Tidak Diaudit)/ Directors’ Statement on the Responsibility for Consolidated Financial Statements of PT Smartfren Telecom Tbk and its subsidiaries As of June 30, 2012 (Unadited) and December 31, 2011 (Audited) and For the Six-Month Periods Ended June 30, 2012 and 2011(Unaudited) LAPORAN KEUANGAN KONSOLIDASIAN – Pada Tanggal 30 Juni 2012 (Tidak Diaudit) dan 31 Desember 2011 (Diaudit) dan Untuk Periode Enam Bulan yang Berakhir 30 Juni 2012 dan 20 11 (Tidak Diaudit) CONSOLIDATED FINANCIAL STATEMENTS – As of June 30, 2012 (Unaudited) and December, 31 2011 (Audited) and For the Six-Month Periods Ended June 30, 2012 and 2011 (Unaudited) Laporan Posisi Keuangan Konsolidasian /Consolidated Statements of Financial Position 1 Laporan Rugi Komprehensif Konsolidasian /Consolidated Statements of Comprehensive Loss 3 Laporan Perubahan Ekuitas Konsolidasian / Consolidated Statements of Changes in Equity 4 Laporan Arus Kas Konsolidasian /Consolidated Statements of Cash Flows 5 Catatan atas Laporan Keuangan Konsolidasian /Notes to Consolidated Financial Statements 6 PT SMARTFREN TELECOM Tbk DAN ANAK PERUSAHAAN PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Laporan Posisi Keuangan Konsolidasian Consolidated Statements of Financial Position 30 Juni 2012 (Tidak Diaudit) dan 31 Desember 2011 (Diaudit) June 30, 2012 (Unaudited) and December 31, 2011 (Audited) Catatan/ Notes 30/06/2012 31/12/2011 Rp Rp ASET ASSETS ASET LANCAR CURRENT ASSETS Kas dan setara kas 2d,2e,2g,2h,3,5,25,41,42 165,439,983,391 227,343,302,579 Cash and cash equivalents Piutang usaha 2d,2h,3,6,25,41 Trade accounts receivable Pihak berelasi 2e,41 8,006,836,118 4,166,982,048 Related parties Pihak ketiga - setelah dikurangi penyisihan piutang ragu-ragu sebesar Third parties - net of allowance for Rp 36.137.229.468 dan Rp 33.544.215.362 doubtful accounts of Rp 36,137,229,468 masing-masing pada tanggal 30 Juni 2012 and Rp 33,544,215,362 as of June 30, 2012 and dan 31 Desember 2011 29,654,017,378 28,026,359,136 December 31, 2011 , respectively Piutang lain-lain 2d,2h,3,25,41 19,894,481,478 27,104,617,750 Other accounts receivable Persediaan - setelah dikurangi penyisihan penurunan nilai persediaan Inventories - net of allowance for decline in value sebesar Rp 14.001.338.567 pada tanggal of Rp 14,001,338,567 as of June 30, 2012 and 30 Juni 2012 dan 31 Desember 2011 2i,3,7 182,320,740,947 186,833,640,795 of December 31, 2011, respectively Pajak dibayar dimuka 2s,8 72,746,860,287 138,592,159,993 Prepaid taxes Biaya dibayar dimuka 2j,9 90,810,513,656 56,113,471,863 Prepaid expenses Aset lancar lain-lain 10 68,669,924,252 126,348,708,773 Other current assets Jumlah Aset Lancar 637,543,357,507 794,529,242,937 Total Current Assets ASET TIDAK LANCAR NON-CURRENT ASSETS Aset pajak tangguhan - bersih 2s,3,37 758,366,748,678 593,470,400,574 Deferred tax assets - net Aset tetap - setelah dikurangi akumulasi penyusutan masing-masing sebesar Property and equipment - net of accumulated Rp 3.086.016.002.499 dan Rp 2.680.642.002.683 depreciation of Rp 3,086,016,002,499 and pada tanggal 30 Juni 2012 Rp 2,680,642,002,683 as of June 30, 2012 dan 31 Desember 2011 2k,2l,2o,3,11,16,22,23,31 9,890,442,414,204 8,872,642,077,323 and December 31, 2011, respectively Goodwill dan aset takberwujud lainnya - Goodwill and other intangible assets - setelah dikurangi amortisasi masing-masing net of accumulated amortization of sebesar Rp 871.089.198.680 dan Rp 871,089,198,680 and Rp 757,006,379,144 Rp 757.006.379.144 pada tanggal as of June 30, 2012 and December 31, 2011, 30 Juni 2012 dan 31 Desember 2011 2m,2o,3,12,31 1,550,862,194,152 1,575,448,150,699 respectively Uang muka jangka panjang 13 432,819,156,722 272,880,559,307 Long-term advances Biaya dibayar dimuka jangka panjang 2j,9 22,353,448,479 27,300,030,010 Long-term prepaid expenses Aset lain-lain 14 110,051,191,050 160,308,189,888 Other assets Jumlah Aset Tidak Lancar 12,764,895,153,285 11,502,049,407,801 Total Non-current Assets JUMLAH ASET 13,402,438,510,792 12,296,578,650,738 TOTAL ASSETS Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements. - 1 - PT SMARTFREN TELECOM Tbk DAN ANAK PERUSAHAAN PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Laporan Posisi Keuangan Konsolidasian Consolidated Statements of Financial Position 30 Juni 2012 (Tidak Diaudit) dan 31 Desember 2011 (Diaudit) June 30, 2012 (Unaudited) and December 31, 2011 (Audited) Catatan/ Notes 30/06/2012 31/12/2011 Rp Rp LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY LIABILITAS LIABILITIES LIABILITAS LANCAR CURRENT LIABILITIES Utang usaha 2d,2h,3,15,25,42 Trade accounts payable Pihak berelasi 2e,41 - 106,854,562,968 Related parties Pihak ketiga 404,789,272,491 438,226,628,855 Third parties Pinjaman jangka pendek 2e,2h,3,16,25,42 - 500,000,000,000 Short-term loans Utang lain-lain 2d,2h,3,17,25,42 147,860,365,754 121,700,817,749 Other accounts payable Utang pajak 2s,18 10,110,042,283 23,203,223,807 Taxes payable Biaya masih harus dibayar 2d,2h,3,19,25,42 999,812,622,846 1,050,836,770,008 Accrued expenses Pendapatan diterima dimuka 2p,20 81,390,437,080 67,099,271,679 Unearned revenues Uang jaminan pelanggan 21 86,517,028,851 54,852,954,807 Deposits from customers Bagian yang jatuh tempo dalam satu tahun: Current portion of: Utang pinjaman 2d,2h,3,22,25,42 635,791,920,495 679,755,330,942 Loans payable Utang sewa pembiayaan 2l,3,24,25,42 134,997,711,431 57,103,968,848 Lease liabilities Jumlah Liabilitas Lancar 2,501,269,401,231 3,099,633,529,663 Total Current Liabilities LIABILITAS TIDAK LANCAR NON-CURRENT LIABILITIES Bagian yang jatuh tempo lebih dari satu tahun - setelah dikurangi bagian yang akan jatuh Long-term portion - net of current tempo dalam waktu satu tahun: portion of: Utang pinjaman 2d,2h,3,22,25,42 2,587,577,949,740 3,119,589,354,471 Loans payable Utang sewa pembiayaan 2l,3,24,25,42 1,447,789,198,743 648,581,558,292 Lease liabilities Utang obligasi 2d,2h,3,23,25,42 942,382,713,167 899,779,005,155 Bonds payable Liabilitas derivatif 2d,2h,3,23,25,42 684,512,880,000 667,565,757,000 Derivative liability Cadangan imbalan pasca kerja 2r,3,36 120,174,041,498 108,026,989,000 Defined-benefit post-employment reserve Liabilitas tidak lancar lainnya 2h,3,23,25,28,42 45,651,137,758 484,430,562,492 Other non-current liabilities Jumlah Liabilitas Tidak Lancar 5,828,087,920,906 5,927,973,226,410 Total Non-current Liabilities Jumlah Liabilitas 8,329,357,322,137 9,027,606,756,073 Total Liabilities EKUITAS EQUITY Ekuitas yang dapat diatribusikan Equity Attributable to the Owners kepada pemilik entitas of the Company Modal saham Capital stock - Seri A - nilai nominal Rp 2.000 dan Rp 100 - Series A - Rp 2,000 and Rp 100 per saham masing-masing pada tanggal par value per share as of June 30, 2012 30 Juni 2012 dan 31 Desember 2011 and December 31, 2011, respectively - Seri B - nilai nominal Rp 1.000 dan Rp 50 - Series B - Rp 1,000 and Rp 50 per saham masing-masing pada tanggal par value per share as of June 30, 2012 30 Juni 2012 dan 31 Desember 2011 and December 31, 2011, respectively - Seri C - nilai nominal Rp 100 per saham - Series C - Rp 100 par value per share pada tanggal 30 Juni 2012 as of June 30, 2012 Modal dasar Authorized: - Seri A - 1.011.793.622 dan 20.235.872.427 - Series A - 1,011,793,622 and saham masing-masing pada tanggal 20,235,872,427 shares as of June 30, 2012 30 Juni 2012 dan 31 Desember 2011 and December 31, 2011, respectively - Seri B - 6.793.548.068 dan 211.528.255.146 - Series B - 6,793,548,068 and saham masing-masing pada tanggal 211,528,255,146 shares as of June 30, 2012 30 Juni 2012 dan 31 Desember 2011 and December 31, 2011, respectively - Seri C - 189.528.646.880 saham - Series C - 189,528,646,880 shares pada tanggal 30 Juni 2012 as of June 30, 2012 Modal ditempatkan dan disetor Issued and paid-up: - Seri A - 1.011.793.622 dan 20.235.872.427 - Series A - 1,011,793,622 and saham masing-masing pada tanggal 20,235,872,427 shares as of June 30, 2012 30 Juni 2012 dan 31 Desember 2011 and December 31, 2011, respectively - Seri B - 4.920.163.075 dan 98.403.261.491 - Series B - 4,920,163,075 and saham masing-masing pada tanggal 98,403,261,491 shares as of June 30, 2012 30 Juni 2012 dan 31 Desember 2011 and December 31, 2011, respectively - Seri C - 11.863.913.394 saham pada tanggal - Series C - 11,863,913,394 shares 30 Juni 2012 26 8,130,141,658,400 6,943,750,317,250 as of June 30, 2012 Tambahan modal disetor - bersih 2n,27 717,848,242,163 722,192,442,078 Additional paid-up capital - net Obligasi wajib konversi 2h,28 3,300,000,000,000 2,003,520,329,159 Mandatory convertible bonds Saldo laba (defisit) Retained earnings (deficit) Ditentukan penggunaannya 100,000,000 100,000,000 Appropriated Tidak ditentukan penggunaannya (7,076,348,845,771) (6,402,057,883,694) Unappropriated 5,071,741,054,792 3,267,505,204,793 Kepentingan non-pengendali 1,340,133,863 1,466,689,872 Non-controlling interests Jumlah Ekuitas 5,073,081,188,655 3,268,971,894,665 Total Equity JUMLAH LIABILITAS DAN EKUITAS 13,402,438,510,792 12,296,578,650,738 TOTAL LIABILITIES AND EQUITY Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.