SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS (Continued)
6. PIUTANG LAIN-LAIN OTHER RECEIVABLES 31 Mar/Mar
2 0 1 3
31 Des/Dec 2 0 1 2
Pihak ketiga Third parties
Karyawan 3.200 3.323 Employees
Operator selular – tagihan listrik 1.228 712 Customers – electricity bills
Klaim asuransi 18 24 Insurance claims
Lainnya 11.849 8.500 Others
Jumlah 16.295 12.559 T o t a l
7. UANG MUKA PEMBELIAN KEMBALI SAHAM 7. ADVANCE OF SHARES REPURCHASE
Berdasarkan Akta No. 4 tanggal 7 Nopember 2012 yang dibuat dihadapan Jose Dima Satria, SH, Mkn, Notaris di Jakarta, para pemegang saham PT Solu Sindo Kreasi Pratama (SKP), entitas anak PT Metric Solusi Integrasi (MSI, lihat Catatan 1c), telah menyetujui SKP untuk membeli kembali 135.481 saham milik pemegang saham non-pengendali.
Based on the Deed No. 4 dated 7 November 2012 that was made in the presence of Jose Dima Satria, SH, Mkn, a Notary in Jakarta, the shareholders of PT Solu Sindo Kreasi Pratama (SKP), a subsidiary of PT Metric Solusi Integrasi (MSI, see Note 1c), have provided the approval for SKP to repurchase 135,481 shares of non-controlling shareholders.
Jumlah saham tersebut merepresentasikan 6,77% dari seluruh saham beredar SKP dan nilai pembelian kembali saham tersebut adalah sebesar Rp 292.500. Dengan demikian, SKP menjadi memiliki sahamnya sendiri sebanyak 135.481 saham atau 6,77% dari seluruh saham yang beredar.
The number of shares represents 6.77% of total shares outstanding, and value of shares repurchased amounted to Rp 292,500. Accordingly, SKP now has as many as 135,481 shares of its own or 6.77% of the total shares outstanding.
Selanjutnya sesuai Akta No. 49 tanggal 21 Desember 2012 yang dibuat dihadapan notaris yang sama, SKP telah melaporkan perubahan susunan pemegang saham kepada Menteri Hukum dan Hak Asasi Manusia terkait pembelian kembali saham. Pelaporan perubahan anggaran dasar tersebut telah diterima oleh Menteri Hukum dan Hak Asasi Manusia pada tanggal 23 Januari 2013 sesuai surat No. AHU-AH.01.10-01514.
Subsequently, pursuant to the Deed No. 49 dated 21 December 2012 that was made before the same notary, SKP has reported changes in its shareholding structure to the Minister of Law and Human Rights related to the share repurchases. Reporting changes to articles of association has been received by the Minister of Law and Human Rights on 23 January 2013 as confirmed in his letter No. AHU-AH.01.10-01514. Pada tahun 2013, SKP melakukan kembali pembelian
saham. Pada 31 Maret 2013, saldo uang muka pembelian kembali saham adalah sebesar Rp 50.000.
In 2013, SKP redo to repurchase its own shares. On 31 March 2013, the balance of advance of share purchase is amounting to Rp 50,000. 8. INVESTASI 8. INVESTMENTS 31 Mar/Mar 2 0 1 3 31 Des/Dec 2 0 1 2 Investasi penyertaan saham –
tersedia untuk dijual
Investment in shares – available- for-sale PT Smartfren Telecom Tbk Nilai perolehan 16.710 16.710 PT Smartfren Telecom Cost
Penurunan nilai wajar ( 15.135 )( 15.268 ) Impairment of fair value
8. INVESTASI (Lanjutan) 8. INVESTMENTS (Continued) Pada 31 Desember 2009, PT Solu Sindo Kreasi Pratama,
entitas anak, memiliki 331.551.387 saham PT Smartfren Telecom Tbk (dahulu PT Mobile-8 Telecom Tbk) (FREN) dengan nilai perolehan per saham sebesar Rp 50,4 (nilai penuh). Pada tanggal 16 Pebruari 2012, FREN melakukan peningkatan harga per saham (reverse stock) dengan rasio 20:1. Dengan demikian, nilai per saham FREN yang semula Rp 50,4 (nilai penuh) meningkat menjadi Rp 1.000 (nilai penuh). Akibat hal tersebut, kepemilikan saham Perusahaan pada FREN berubah menjadi sebanyak 16.577.569 saham.
On 31 December 2009, PT Solu Sindo Kreasi Pratama, a subsidiary had 331,551,387 shares of Smartfren Telecom Tbk (formerly PT Mobile-8 Telecom Tbk) (FREN) with the cost of acquisition per share of Rp 50.4 (full amount). On 16 February 2012, FREN increased the price per share (reverse stock) with a ratio of 20:1. Accordingly, FREN value per share increased from originally Rp 50.4 (full amount) to Rp 1,000 (full amount). As a result, SKP’s number of shares owned in FREN decreased to 16,577,569 shares.
Kerugian penurunan nilai wajar periode yang berakhir pada 31 Maret 2013 (3 bulan) dan tahun yang berakhir 31 Desember 2012 masing masing sebesar Rp 132.620 dan Rp.15.268 dicatat pada akun pendapatan komprehensif lainnya sebagai bagian dari ekuitas. Manajemen berpendapat bahwa nilai penyertaan saham pada tanggal laporan posisi keuangan konsolidasian telah mencerminkan nilai wajar saham FREN.
Decline in fair value loss for the period of 3 (three) months ended 31 March 2013 and year ended 31 December 2012 amounting to Rp 132,620 and Rp 15,268, respectively was recorded into other comprehensive income account as part of the shareholders’ equity. The management believes that the value of such investments on the consolidated statements of financial position has reflected the fair value of FREN shares.
9. PENDAPATAN YANG MASIH HARUS DITERIMA 9. ACCRUED REVENUE
31 Mar/Mar 2 0 1 3
31 Des/Dec 2 0 1 2
PT Telekomunikasi Selular 172.533 137.893 PT Telekomunikasi Selular PT Telekomunikasi Indonesia Tbk 68.624 63.924 PT Telekomunikasi Indonesia Tbk
PT Indosat Tbk 48.995 29.599 PT Indosat Tbk
PT XL Axiata Tbk 35.196 25.225 PT XL Axiata Tbk
PT Axis Telekom Indonesia 33.390 22.027 PT Axis Telekom Indonesia PT Hutchison CP Telecommunications 23.197 25.811 PT Hutchison CP Telecommunications PT Smartfren Telecom Tbk 11.162 12.841 PT Smartfren Telecom Tbk
PT Smart Telecom 2.256 2.024 PT Smart Telecom
Lainnya (masing-masing dibawah
Rp 1 Miliar) 1.383 977
Others (each below Rp 1 billion)
Jumlah 396.736 320.321 T o t a l
Akun ini merupakan pendapatan sewa tower yang belum ditagih, karena proses pengujian fisik menara dan verifikasi dokumen yang belum selesai pada tanggal laporan posisi keuangan konsolidasian.
This account represents unbilled rental income of towers due to the customer’s site visit and verification of documents not being completed as of the consolidated statements of financial position date.
10. PERSEDIAAN DAN PERLENGKAPAN 10. INVENTORIES AND SUPPLIES
31 Mar/Mar 2 0 1 3
31 Des/Dec 2 0 1 2
Material tower 239.409 223.930 Tower material
Serat optik 25.768 Fiber Optic
Suku cadang 3.529 3.161 Spareparts
Bahan bakar 465 465 Fuel
Peralatan 18 1.215 Tools
Jumlah 269.189 228.771 T o t a l
Berdasarkan hasil penelaahan pada akhir periode, manajemen berpendapat tidak perlu membentuk penyisihan penurunan nilai atas akun persediaan.
Based on a review at the end of periods, management determines that no impairment provision is necessary.
11. UANG MUKA DAN BEBAN DIBAYAR DI MUKA 11. ADVANCE PAYMENTS AND PREPAID EXPENSES