Aktivitas investasi dan pendanaan yang tidak
mempengaruhi kas dan setara kas: The following are the non-cash investing and financing activities of the Group:
2022 2021
Increase in property and equipment
Kenaikan aset tetap melalui: through:
Liabilitas sewa 1.002.959.039.432 496.466.321.886 Lease liabilities Realisasi Uang muka 169.907.463.750 275.873.158.555 Realization of advances Kapitalisasi beban pinjaman 58.052.492.407 110.647.868.483 Borrowing cost capitalized Utang lain-lain 49.200.191.658 25.411.693.837 Other accounts payable
Kenaikan aset takberwujud melalui: Increase in intangible assets through:
Biaya penjualan 5.500.281.112 8.003.299.996 Sales expenses Kenaikan uang muka
jangka panjang melalui Increase in long-term advance through
Utang lain-lain 19.323.965.926 - Other accounts payable 31 Maret/March 31,
46. Rekonsiliasi Liabilitas Konsolidasian yang Timbul dari Aktivitas Pendanaan
46. Reconciliation of Consolidated Liabilities Arising from Financing Activities
Tabel berikut menjelaskan perubahan pada liabilitas Grup yang timbul dari aktivitas pendanaan, yang meliputi perubahan terkait kas dan nonkas:
The table below details changes in the Group‟s liabilities arising from financing activities, including both cash and non-cash changes:
Pergerakan valuta Perubahan nilai
1 Januari/ Arus kas pendanaan/ asing/Changes in wajar/Fair value Perubahan lainnya/ 31 Maret/
January 1, 2022 Financing cash flows foreign exchange adjustment Other changes March 31, 2022
Utang pinjaman *) 9.817.500.543.203 (16.253.508.944) 42.121.771.691 15.651.505.603 - 9.859.020.311.553 Loan payable *)
Liabilitas sewa 12.632.826.031.573 (650.804.121.774) - - 959.802.654.191 12.941.824.563.990 Lease liabilities
Utang obligasi 973.901.145.806 - 5.436.535.940 19.056.686.069 - 998.394.367.815 Bonds payable
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 23.424.227.720.582 (667.057.630.718) 47.558.307.631 34.708.191.672 959.802.654.191 23.799.239.243.358 financing activities Perubahan Non-kas/Non-cash Changes
Pergerakan valuta Perubahan nilai
1 Januari/ Arus kas pendanaan/ asing/Changes in wajar/Fair value Perubahan lainnya/ 31 Maret/
January 1, 2021 Financing cash flows foreign exchange adjustment Other changes March 31, 2021
Utang pinjaman *) 10.028.941.113.441 170.824.214.762 171.867.715.683 13.723.693.592 - 10.385.356.737.478 Loan payable *)
Liabilitas sewa 8.485.416.833.342 (288.807.299.537) - - 462.346.197.247 8.658.955.731.052 Lease liabilities
Utang obligasi 892.374.927.473 - 29.882.707.145 17.578.793.475 - 939.836.428.093 Bonds payable
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 19.406.732.874.256 (117.983.084.775) 201.750.422.828 31.302.487.067 462.346.197.247 19.984.148.896.623 financing activities Perubahan Non-kas/Non-cash Changes
47. Ketidakpastian Kondisi Ekonomi 47. Economic Environment Uncertainty Sejak awal tahun 2020, pandemi virus Corona
(“COVID-19”) telah menyebar ke berbagai Negara termasuk Indonesia. Menanggapi pandemi COVID-19, Pemerintah Indonesia telah mengeluarkan kebijakan-kebijakan berupa pembatasan kegiatan masyarakat di beberapa daerah yang mana berimbas pada kegiatan bisnis dan operasional Grup di beberapa aspek.
Perusahaan terus melakukan penilaian atas dampak pandemi COVID-19 ini terhadap bisnis dan operasional Grup, dan berdasarkan penilaian pada saat laporan ini diterbitkan, manajemen Grup tidak melihat adanya ketidakpastian material yang akan menimbulkan kerugian yang signifikan terhadap bisnis dan operasional Grup maupun menimbulkan keraguan signifikan atas kemampuan Grup untuk mempertahankan kelangsungan usahanya. Grup akan terus memantau perkembangan situasi terkini akibat pandemi COVID-19, dan mengambil langkah-langkah yang diperlukan untuk mengatasi dampak tersebut terhadap bisnis dan operasi Grup.
Since early 2020, the Coronavirus pandemic (“COVID-19”) has spread to many countries including Indonesia. In response to COVID-19 pandemic, the Government of Indonesia has issued policies limiting people‟s activity in several regions, which affected the Group‟s business and operational activity in several aspects. The Company continuously assess the impact of COVID-19 pandemic toward the Group‟s business and operations, and based on the assessment on the date of this report, the Group does not foresee any material uncertainty that may have significant adverse impact to the Group‟s business or operation or may cast significant doubt on the Group‟s ability to continue as a going concern.
The Group will continue to monitor the current development of COVID-19 pandemic, and take the necessary steps to curb the impacts toward the Group‟s business and operational.
48. Peristiwa Setelah Periode Pelaporan 48. Events After the Reporting Period Fasilitas Utang Pinjaman Loan Payable Facilities
PT Bank Mega Tbk PT Bank Mega Tbk
Pada tanggal 26 April 2022, Smartel, entitas anak, menandatangani Perjanjian Kredit dengan PT Bank Mega Tbk, pihak ketiga, sebagai pemberi pinjaman, sehubungan dengan pemberian fasilitas kredit dengan plafon sebesar Rp 400.000.000.000 dalam bentuk penerbitan Bank Garansi dan Pinjaman.
On April 26, 2022, Smartel, a subsidiary, has signed a Loan Agreement with PT Bank Mega Tbk, third party, as lender, in connection with provision of credit facility with the total limit of Rp 400,000,000,000 in the form of Bank Guarantee and Demand Loan.
China Development Bank (CDB) – Fasilitas Kredit Pembelian Fase V
China Development Bank (CDB)– Buyer’s Credit Facility Phase V
Pada tanggal 20 Mei 2022, Perjanjian Fasilitas Kredit Pembelian Fase V sebesar RMB 500.000.000 dengan jangka waktu 8 (delapan) tahun, telah ditandatangani oleh Smartel, entitas anak, sebagai peminjam, dan CDB, pihak ketiga, sebagai pemberi pinjaman. Fasilitas pinjaman tersebut akan digunakan untuk membiayai belanja modal Smartel
On May 20, 2022, the Buyer‟s Credit Facility Phase V Agreement amounting to RMB 500,000,000 with the term of 8 (eight) years has been signed by Smartel, a subsidiary, as borrower, and CDB, a third party, as lender. The loan facility shall be used to finance the Smartel‟s capital expenditure.
Fasilitas pinjaman tersebut dibayar dengan sebelas (11) kali cicilan yang dimulai dari tahun keempat. Fasilitas pinjaman ini dikenakan bunga 5% per tahun dan jatuh tempo pembayaran bunga setiap 3 (tiga) bulan.
The loan facility shall be paid in eleven (11) installments starting in the fourth year. The loan facility bears interest at 5% per annum and payable every 3 (three) months.
Fasilitas Kredit Pembelian Fase V dijamin dengan jaminan yang sama dengan Fasilitas Kredit Pembelian Fase III dan IV ditambah dengan sebagian saham Perusahaan yang dimiliki oleh PT Dian Swastatika Sentosa Tbk (DSS) dan PT DSSE Energi Mas Utama (EMU).
The Buyer‟s Credit Facility Phase V is secured by the same guarantee as the Buyer‟s Credit Facility phase III and IV and pledge of some portion Company‟s shares owned by PT Dian Swastatika Sentosa Tbk (DSS) and PT DSSE Energi Mas Utama (EMU).
Sampai dengan tanggal 24 Mei 2022, Smartel, entitas anak, belum melakukan penarikan atas semua fasilitas pinjaman tersebut.
Up to May 24, 2022, Smartel, a subsidiary, has no made drawdown for all facilities loan.
Obligasi Wajib Konversi II (OWK II) Mandatory Convertible Bonds II (MCB II) Berdasarkan Akta No. 11 tanggal 4 April 2022
dari Esther Pascalia Ery Jovina, S.H., M.KN., notaris di Jakarta, Perusahaan melaksanakan konversi OWK II (Catatan 28) dan melakukan peningkatan modal ditempatkan dan disetor sebanyak 2.000.000.000 lembar saham seri C.
Pemberitahuan perubahan anggaran dasar terkait perubahan modal tersebut telah diterima dan dicatat oleh Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusannya No. AHU-AH.01.03-0222070 tanggal 6 April 2022.
Based on the Notarial Deed No. 11 dated April 4, 2022 of Esther Pascalia Ery Jovina, S.H., M.KN., a public notary in Jakarta, the Company converted the MCB Series II (Note 28) and increased the issued and paid up capital by 2,000,000,000 Series C shares. The notification of the Articles of Association changes regarding the capital changes was received and recorded by Minister of Justice and Human Rights of the Republic of Indonesia in his Decision Letter No. AHU-AH.01.03-0222070 dated April 6, 2022.
49. Standar Akuntansi Keuangan Baru 49. New Financial Accounting Standards
Perubahan Pernyataan Standar Keuangan (PSAK)
Changes to the Statements of Financial Accounting Standards (PSAK)
Telah diterbitkan namun belum berlaku efektif Issued but not yet effective Amandemen standar akuntansi keuangan yang
telah diterbitkan, yang berlaku efektif sejak tanggal:
Amendments to financial accounting standard issued that are mandatory for the financial year beginning or after:
1 Januari 2022 January 1, 2022
- Amandemen PSAK No. 22: Kombinasi Bisnis tentang Referensi Terhadap Kerangka Konseptual Pelaporan Keuangan
- Amendment to PSAK No. 22: Business Combinations regarding Reference to Conceptual Frameworks of Financial Statement
- Amandemen PSAK No. 57: Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi tentang Kontrak yang Merugi - Biaya Memenuhi Kontrak
- Amendment to PSAK No. 57: Provisions, Contingent Liabilities, and Contingent Assets regarding Onerous Contracts - Cost of Fulfilling a Contract
- Penyesuaian Tahunan 2020 - PSAK No. 71:
Instrumen Keuangan
- 2020 Annual Improvements - PSAK No. 71:
Financial Instruments - Penyesuaian Tahunan 2020 - PSAK No. 73:
Sewa
- 2020 Annual Improvements - PSAK No. 73:
Lease
1 Januari 2023 January 1, 2023
- Amendemen PSAK No. 1: Penyajian Laporan Keuangan tentang Klasifikasi Liabilitas sebagai Jangka Pendek atau Jangka Panjang
- Amendment to PSAK No. 1, Presentation of Financial Statements regarding Classification of Liabilities as Current or Non-Current
Grup masih mengevaluasi dampak penerapan amandemen PSAK di atas dan dampak terhadap laporan keuangan konsolidasian dari penerapan amandemen PSAK tersebut belum dapat ditentukan.
The Group still evaluates the impact of the adoption of amendment to PSAK above and the impact to consolidated financial statements from the adoption of amendment to PSAK is not yet determined.