PT AMSTELCO INDONESIA TBK Lampiran 513 Schedule

PT AMSTELCO INDONESIA TBK

Lampiran 513 Schedule

CATATAN ATAS LAPORAN KEUANGAN INTERIM

NOTES TO THE INTERIM FINANCIAL STATEMENTS

30 JUNI 2014 OA" 31 DES EMBER 2013

'0 JUNE 201' AND 31 DECEMBER 2013

(Oinyatakan dalam Rupiah, btuaii dinyatakan lato}

(Expressed In Rupiah, unless otherwise stated)

2, JKHTISAR KESIJAKAN AKUNTANSI PENTING (I.njulInl b. Perubahan pada pemyatean standar akuntansi keuangan dan

intorpf&lasi stand.l' akuntansi keuangan (Ianjutan)

2, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

b,

Chan~s

to $fat.menu of fln.ncl.18ccounting sllmd"d& and

interpretlftlons of f1nllncls' ,ccount;ng stllndllf& (continued)

PSAK 51 (Revisl 2009), ~PfovjSi, Uab!l!tas Kontinjensi dan Asel KOntlnJe'lsi"

SPAS 57 (ReVised 20(9), "PrOVisions. Contingent LiabIlities and Contmgenr

Assets" PSAK 58 (ReVIS12009). "Ase! Tldak

lancar 'fang

Oimilikl untuk Oijual dan

· SFAS 5$ (Revised 2009), 'Non-curren! Assets Hf]fd for Sate and

Operasi yang DmenhkM

ISAK 7 {Rev lsi 2009),

~Konsolidasl

Discontinued Ooerations" IFAS 7 (Revise-j 2(09),

Entitas 8ertujllan Khu5US'

ISAK 9. "Perubahan alas lIabihtas Akilv!tas Purna Operas!. Restorasi {Hln

l!ablh!as Selupa'

,SAK ISAK ISAK lSAK !SAK

10. "Program Loyalllas Pelanggan"

1i 'Oist'lbuSI Asel Nonkas kepada Pemlllk#

12, ·Pengendalian BerS3f"1a Enlltas: Kon!lIbllSI NOnmooeier olen Vcn(lJIel"

j4 "Aset Tak berwujud· Situs Web"

17 "Laporsn Keuangan dan Penurunan Nliaj'

~Conso/ldat;ol?

of Special Purpose Entities"

· IFAS 9, "Changes in Ex!strng DecommissIoning, Restoration ana SmilIe! LiabllitIEM" · · · ·

(FAS IFAS IFAS tFAS ~ tFAS

10, 11, 12, 14, 17,

"Customer Loyalty Programs" ~Distributions of Non-Cash Assets to Owners'

"Jointly Controlled Entrties NOll-monetary Contnbut!onS by Vellturers ~/ntar/fJW/e Assets - Website Costs" "Interh"n Financial RepcrMg and Impa/anenl'

Pen(:abu~ar standar dan mterprelasi berji<,ut im !ida;:' rnet1yebabkan pCrUbahan sJgnlhkan terhadap kebljak.an ak.un:ansi Perusahaan dan l!dak berdarnpak materia! lerha03D Jumlah yang dl13pOrkfm da!am !aporan tahun be'Jalan alau lahl1!l 50belUlnl1Y
TIle wlthdrawaJs o{ these standards and If'lterpretatrons did /Jot result If' Sigilif/'cant Ihe ComPatly'S !JCCOunfing policies aod Ilad 1'0 matanal effect on the amollilts rcpolfed cwren' or prior fir.anCla! year

PSAK 6, Akumansl dan Pelaporan uruuk Entllas TaMp Penge,'l1b3ngan , PSAK 21, "Ak.uotans> Ek.Ultas"

PSAK 40 .. Alt,unlansl PerlJbahan Ek,utas Eotltas Ana;:' alalJ Asosiasl

!SAK 1 'Penentuan Harga Pliden"

· ·

- ISAK 2,

'Penyajlan Modal daiam Neraca dan P'utaog kepada Pemegang SahaPl

- IFAS 2. "Presentation of Capita' m the Balance Sheer and Subscflpiion

· ISAK 3,

"AkumanSI atas Pernbertan Surnbangan atau BantlJarl"

10

tile

SFAS 6. "Accounting and Repcr1m{) {Of DeveIO(JInellt·SrAge EntitieS SFAS 21 "Accounting tor EqUity SFAS 40,
'Receivables"

!FAS 3, "Accountmg for Donation or EndOwment"

Slsndar akuntan,sj dan IOterprei8si baru dan revisi beokul !nl telah d!lerbrtkan dan dIW8jlbkan untuk tahun yang dlmuittl seJSk. atau setelah 1 JanlJan 2012·

The fol/owing new and revised accounting standards and interpretations have beerl published and are m8f'1dstory for ffnenciaJ yaMS beginning on or after January 1, 2012:

Standar akuntansi dan Inierprelasl baru dan revisi berikul ini lelah diterbltkan dan diwajibkan untuk tahun yang dtmulai Sejak atau se!elah 1 Januari 2012:

The following new and revised accoUf'lttng standards and interpret8tions have and are mandatory for financial years begInning on or alter January 1, 2012

• PSAK 10 (Revisr 2010), ~Penga(uh Perub.a;han Kurs Valuls Asing" PSAK 13 (Revis! 2011). "Properti lnvestasi" • PSAK 16 (Revisi 2011} "Aset Tetap"

• SFAS 10 (ReVised 2(10), -The Effects or Chaflges in Foreign Exchange Rates" • SFAS 13 (Rev/sed 2011), "Investment Properties" ~ SFAS 1~ (Revised 2011), "Fixed Assets"

+

PSAK 18 (RevlSi 2010), UA;;untans! dan Pelapo{an Program Manful Purnakarya

bOOl}

pablished

• SFAS 18 (RevisiKJ 2010), ~Accounring and Repor1mg by Retirement Benefit Plans"

· " · -

• · •

-

PSAK 24 (Revisi 20'0), "lmbalan Kerja~

PSAK 28 (ReviSi 2011). "SIAya P!OJarnan~

PSAK 28 (Revisi 2010), "Ak.unlansi unluk Asuransi KerUQlan"

PSAK 30 (RevisI20t1), ~Sewa"

PSAK 33 (Revrsi 2011), "Ak1!vitas Pengupasan Lapisan T'mah dan Pengelolaan

Lmgkungan Hidup pada Pertambangan Umum"

PSAK 34 (Revisi 2010). "Kontrak Konstru;;si­ P$AK 38 (ReviSi 2010), UAkuntansl untuk Asuransi Jiwa'

PSAK 45 (RevIS! 2011}, HPelaporan Keuangan Entitas Niflaba~

PSAK 46 (Revisl 2010}, HPajak Penghasilan" PSAK 50 {ReviS! 2010). "InslfU!~en Keuangan Penyajian" P$AK 53 {RevlsJ 2010), "Pembayaran Bernas!? $anarn" PSAK 55 (Revisi 2010), "Instrumen Keuangan. Pengakuan dan Pengukuan" PSAK 56 (Revl51 20ll), "LaM per Sa ham"

· PSAK 60, "Inslrumen Keu.\wgan Pengungkapan"

- PSAK 61 "Akuntansl Hlbah Pemeomah dan Pengungkapflll Sa'1!uan Pem2!'IHa,,'

SFA$ 24 (Relli~.ed 2010). ~EmpJoyee 8eneflts"

S FAS 26 (Revised 20ft). "SorroWing Costs"

$FAS 28 (Pevi.ted 2010), "ACCOUlitmg for Loss !()St/f81K:e'

SFAS 30 (ReviSed 2011), 'Lease"

- SFAS 33 (ReVIsed 2011). ~Slnp()Jng ActiVities and EflvironmentaJ mallagemelllll1

• · -

General Mining' • SPAS 34 (Revi5:sd 2010), SFAS 36 (ReviSed 2(10), - SFAS 45 (ReviEed 2(11). • SFAS 44 (Revised 2010), • SFAS.sO (Revised 20tO), • SFAS 53 (Revised 2010; • SFAS SS (Revised 2010), - SFAS (Revj~ed 2011),

se

'ConstrucltOo Contracfs" "Accounting tor Life JfiSUIance"

"FinancIal Reporltng tor Non-Profit OrgamzatlO11S" "Income Taxes" ~Financia,lI!IStrumenrs PresenialtOn' "Shere·basea Payments" ~Financial instrument Recognition and "Earning per" Stlare~

MeaSlJfemen~

SFAS 60. "Pinar.cial fnstrUl11Cots' DisclOsures" - SPAS 61, "Accounting lor Govetnrnenl Grallts and DI$closwes of Govfj(fjmenl ASSistance .

PSAK 62. "Kontrak Asurac$!"

- SFAS 62, 'In~uratJce ContractS

SFA$ 63, 'Financial Reporting In Hypenn"al101l8ty Economies'

- PSAK 63, "Pelapo(an Keuangan delem Ekonom! Hlperin l 19si PSAK 64 "Akftvltas fk.solorasl dan Evaluasl pada Pertambangati Sumbel Caya

· S~AS 64. "ExpiarallCn and Eva/ua/Kln Of MinfJfiJi Resources

Mlnelal" ISAK 20_ 'PaJak PenghaS.>l
I~AS 20_ ~/ncome Taxes-Changes In

Pemegang $aham"

Sharehok1ers"

the Tax Stat'us of an Entity or Irs

21, ;Agreements for the ConsttuCflOIl of Real Estate' 22, ·Serv~ Concession Arrangements: DisclOsure' 23, 'Opera!1ng Leases - Incentives' 24, "Eve/utttirig th" Substance of TratlsaclK)f'lS Invol'ling the Legal Form of a Lease" IFAS 25. "L8nd 1ighI." • IFAS 26, "Rewaslessment of Em!>edded Derivatives·

iSAK 21. "Perjanjian Konslruksl Real Estal' - !SAK 22. "PerjaoJ;an Kon5esi Jass. pengungkapan" ;SAK 23, 'Sewa Operasi - lnsentir - ISAK 24, ~Evaluasi Subslansi Beberapa Trsnsa;;si yang Mehbat;;an sualu Seniuk Legal Sewa~ • !$AK 25, '·Hak atas Tanah~

- I$AK 26_ "Penilaian Vlang Denvatif Melekat"

· ·

It:AS IFAS IFAS IFAS

Pencabulan standar a~untasi dan m1erpretasi berikut in; te!ah dlterbitkan dall dlwajibkan untuk tahun bu;:,u yang aimulal sejak alau selejah 1 Januari 2012'

TI,e following withdrawals of accounting standards and interrxe1alions /mve been pHbfished and are mandatoq for finanCisl years beglfining on or tater than January 1 2012

PT AMSTELCO INDONESIA TBK Lamp;,an 5/4 Schedule

CATATAN ATAS LAPORAN KEUANGAN INTERIM

NOTES TO THE INTERIM FINANCIAL STATEMENTS

30 JUN120'4 DAN 31 DESEMBER 2o,3

30 JUNE 1014 AND 31 DECEMBER 1013

(Clnyatakan dalam Rupiah, kecuali dinyatakan lain;

(Expressed In Rupiah,

2. IKHTlSAR KEBIJAKAN AKUNTANSI PENTING (lanjutanJ

un/us otherwise !ltatedJ

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continuod)

n, Perubahan pada pernyatun standar skuntan.i keuangan dan Interpretasi

standar akuntansi keuangan (tanjutan)

b. Changes to sUttements of nnanc/at accounring standards ,nd

interpretlftlons Of financial accounting standards (continued)

SFAS 11, ~TranSletion of Fiflendsl Statements m Forel'gn Currencies" • SFAS 27, "'AccoonJlng (or Cooperatives" • SFAS 29, "Acoount£ng lot Oi/and Gas"

· SFAS 39. "Accounting to: Joint Of)erfillons"

SFAS 52. "Reponing CurrencieS" -IFAS 4 ~Allowable Alternatt've Treatment of Foreigll cxcNmge Dfrrer~mces"

PSAi( 11, "Penjabaran Laporan Keuangan da!am Mala Uang Asing" • PSAK 21, ~Akun!anSI Koper8st" PSAK 29, ~Akuntansi Mlnyak dan Gas 8umi" • PSAK 39. "Alqmtansi Ker,a Sarna Operas!"

- P$AK 52. "Mata Usng Petaporan"

· I$AK 4, ~Allem8ljf Pertakuan yang Djizmkan alas Sehsih Kurs·

w

Perusahaan masjh menganahsa dampak standar dan IOterpr€tasi baru dan relliSI pencabutan slandar dan interpretasl terse but dl atas !ernadap lapor3n to:eu ....,gan

sen..

c. Kas dan setara kas

The Company is stili assessing the Impact of these new 01 revised SFAS and IFAS as well as lite Withdrawals of the afore mentIOned stalldards and mterprctaiJOI1S Oil lJlI:~ fl1laHc,a/ statements

(;, Cast! and cash equivalents

Kas dan selarii leas termasuk kas. bank dan semua deposito !)et;angka yatig Jatun tempo dalarn liga bulan atau kuratig sejak langg31 penempaliin dan !!dak dfgun8to:an sebagai laminan alau Ildak dibataSI penggunaannya pen)'usunan lapor3n "rus kas. kas dan selara kas d,saJlktlfi selelah cerukan KClS dan S£'lara kas yang dlbalaSI penggunaannya yang d gunakan wlluk lamulRn fas'tl\e1!> ~artu kredil Perusahaan dis3Jlkan sebagal "Kas yang OlblHasl Pengg,maannya pada sekSI Asel Tldak Lancar d1 laporan poslsi keuangan

d. Penjabaran mata uang asing

Cash Brid cash eqUivalents are cash on hand cash m bankS and tIme dePOSits with penodS of three monthS Of less at ftle tm;e of placement and whiCh are not used as or are not restricted FOt the purpose of the staTements of cash nows cash and cash equIValents ale pJesellled net of overdrafts,

Cash and cash eqUivalents wnlcn are res/ncted for securmg the Compaoy's credit card are presented as -Restn'cted Cash" undel the fiIon·Cufrelll ASSets section of fIle sf~ret1lel1tf:; finatiClaf posjtion

d. Foreign currency translation

Tral'saksl dalam mata uang .selaln Rupiah dikonllersl mefiladl mala ua')\l Rupiah ",e"Ouun,',n kurs yang berJaku pada tanggal lransaksl F'ada tangga, akhll perlode asel )jabilitas monNer dalam mala uang selaln Rup!ah d!konllerSl mer.J3dt Rupiah dengan lurs 'fang berlaku pada tanggal tersebut. Keuntungan dan kerug,an yang flmbul dari penjaoarao asel dan habilitas moneter dalam mala uang selaln Rupiah dlakui dalam laporan laba rugi

Transacllons denominated ifl correocles ot/ler than Rup'ah are converted II1ro Rapial; 81 f/JA e.,Change rate prevailing at (tie date of .'he transactIOn AI rhe penod end dare IHIlIJefilry assets and liabilitres In currencies other than RUPIah are translated m(c Ruplf.iIJ at ft,e excnang& (<:lte preVBlllng at tM( date, c).Change gains arn:i losses aming Of! the (rEmS/Mlon of monetary 8SSittS and lia!)/lities In currencies other than RU/)Jah are recogtllsed 111 lhe statemenfs of income.

Ktlf'S, !)erdasarkan kurs !engah Bank Indonesia, yang dlgl,makan pada tanggal akhir

The rates of exchsnge. bssed on the Bank Indonesie middte rate. user! at the penod itflij dates

periOde adalah sebagai benkul

W6reasfolJows 30 Juni 20141 30 June 2014

31 ae.ember 20131

j1 .o.cember !01' Dollar Amerilea Senkat

("Dollar AS~ atau ~US$") e~

Transaksi deno.n

pihak~pihak

12270



beretasi

Perusahaan telah melakukan Iransa!<:sl dengan p.hak-pthak berelasj bere-I.asl adalah orang alau entilas yang tei"k.ajt dengan Perusahaan

UMed States Oouar rVS DoH.,. or "US!")

e. Tr8nsalcsl d4ngan plhllk.pihllk bereJuJ Pihak·pihak

The Company h8S entered into transadiolts !l\'fth related parties individuals or entities which are relatea to the Company

Re!ated pa,tres ate

jndtllidu atau anggola keluarga lerdekal mempunyai relaSI dengan F'enlsClhaan jik
All mdtvidual or family member is related to ttle Company If 1/ ~ has contro! or jolflt contro'! over the Company • has significant innuence over the Company or

$,J8tu entllas berelasi dengan Perusahaan ,ika memenuh! safah salu ha! beflkul

An entity IS related to the c.cmp8ny il any 01 the foi/owmg conditiolls applte$

*

• enl'las dan Perusahaao adalah anggota dari kelompok grup yang sama (artwya entllas fnduk, enHtas anak, dan entltas rekanan !erkail dengao enlitas lain) • suatl! enl1tas adalah entrtas aSOSlaSI alau ventura bersama dan entilas lam (aHUl • kedua enlitas tersebul adalah ventura bersama dan entilas kehga yang SAJl1a • salt) enhlas Malah ventura bersama dan enHtas ketlga dan enl11as yang la)f~ adalah adalah enhlas asosiasi dan enhtas ketlga • enlilas tesebul adalah suatu program imbalan pascakerJa ;:luk ;mbalArl ker;a Cil'! salah saltl etitltas pelapor aiau enlltas yang leitait dengan erMas pelapor Jlka enlllas pelapor adalah enlilas yang menye1enggarakan proglarn \ersebut ITlAka efihtas sponsor Juga !)ereiasl dengafi entjtas. peiapor • enillas yang dikendalikan alau dikenda'ikan bersama olen orang bereiasl 5Ppe!1; 'lang rll!dentlff~,asl d1 afas Blatt • oranq ya'ig memnikt pengelldallan a\au pengendahan bers?ri'a alas er11ltas pf'!apO! yang memilrki pengafuh siglllfikan alas entllas alau merupakan anggota dan persOn!1 rnanaJemen kunci dan enlitas (alau e!11ilas mduk dan entllas) Selufllh !ra'lsaksl \.l!ama dengan pthak oorelasi diungkapto:an dalarn cala!an alas laporan keuangan

f, Piutang usaha dan piutang +ain·lain PiutBng usaha adalah Jum1ah piutang pelanggan alas penju318n barang atl'\l,l Jasa yang diberikan sehubungan dengan kegiatan usaha Piutang lain~lalfj acalah Jumlah plUlang pinak keliga atau ptnBk yang memlljki hubungan istimewa diluar keglatan usaM, Bile pembayaran diharapkan akan ddenma dalam Jangka waktu satu tahun atall kurang, maka dlklasin!<:asi!<:an sebagai ase1 laf1('.ar, Bila tldak, dlsaJlkan sebagal asel tldak lancar

• IS a member of the key management personnel 01 {he Company or of a pal ell! Of lhe Company

, the entity and the Company are members of the same group (which means thAI each parent, subsidiary and feltow subsidiary is related ;0 the otherS):

• Me entity is an aSsociate or ajoim venture of the other entity (or M assoCiate OJ • both entities are jam( venfllres of the same thircJ parry, • one entity is a JOint ventl.Jfe of 8 third entlfy and the otM! entity is an associate 0' the !tllrd Bnbty • the entity is a post-empJoymem beneld pian lot the benefit of employees 01 fHthe the reporting entity or af! entity related to the reporting entity. If the repoml19 e>!fI( Use!f is svch a plan, 1M sponsonng employers are also relmed fO 'ne reporlmf,J entity. • the en/lfy IS contolted or jOlntry con/rollecJ by a related person BS tdenMed

above Of

• it person thaI has contrOl iJr }ClOt cOIUrol OVe! the (efX)r1I11g entity thai has sigrufIC8I1t influence over the entity 01 'S a member of the key managemenl personnel of the ermty (or of a parent of fhe entity) AI! majOr transactIOns

with felalec paltles are disclosed in (tje notes m file (,napCla!

statements

f. Tra~ ,.ceivables and other rEceivables Trade f$Celvables are amounts due from customers for produCl soJd or Services performed in the ordinary course of business Other receivables are amounts due frOM third 0' rela~€d pMies for tfansactions outSide the ordinary course or buslfless. If collection IS expected III one ye8r or less. they are ClaStSified as curren: assets If not Ihey are plesemed ;)5 nOIl·cunenl assets

PT AMSTELCO INDONESIA TBK

Lampi"n 515 Schedule

CATATAN ATAS LAPORAN KEUANGAN INTERIM

NOTES TO THE INTERIM FINANCIAL STATEMENTS

30 JUNI 2014 DAN 31 OE5EMBER 2013

30 JUNE 2014 AlID 31 DECEMBER lOll

fOinyatakan dalam Rupiah, kecuall (hnyalakan lainJ

2, IKHTISAR KEBIJAKAN AKUNTANSI PENTING (!anjulan)

f. Piutang usaha dan piutang lain.lain (fanju1an)

(Expr4!$$ed in Rupiah, unless olh~rwlso! stated)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

f.

Tr~de

Plutang usaha dan piulang ISln·laln pads awalnya diskui pada nHai wajar dan Kemudian diukur dengan menggunakan biaya perclehan diamortisasi dengan menggunakan

receivables MJd othf!T l'fJfaIvabf.s (eontinuflCl)

Trade and other receivables are recogl1lsed initially al fa:r value and subseqaentfy meas(lred at amortised cost using the effective interest metnod, less p-Ovi$iM fOr Impalfment

metooe suku bunga efeklif, dikurangi dengan penyisihan penufunan nllai

g. ASfI't letap

g.

FixedassefS

F'K.e
Asel tetap diakul sebesar Marga perolehan d*urangi akumlh8si p&r1yusulan Asei tetap disusutkan meoggunakan me-lode garis lurus hiogga mencapai nilar 51SB. se!ama eslimasi m.esa man'aat sse!. sebagai berikul Tahun I Years Renovasl Kantor +<endaraan Peralalan Kantor

Office RenovatIOn Vehicles Office c.qtllpmef;/

Perlengkapan Kantor

Furnitures and F,xlUre

81aya·blaya sete!ah pengakuan awal sse! dlakut sebagai bag ian dan OIlai lercalat asel alau sebagai aset yang terpisah. sebagaimana mesHnya, hanya apabils kemungkinan besar Perusahaan akan mendapalkan manfaal elo;,onomfs masa depan !)erk,enaan dengan ssel lersebul dan biaya perolehao aset dapal dluKur dengan handaL N!lai terealat komponen yang diganti hdak lagi dialwL Siaya dan pemelihfllaan penode dimana bjaya· dlbebankan ke da~am laporan laba rugl komprehenSlf biaya lersebut lef)aO(

Subsequent costs ate incfuded in the asset's carrymg amount or recogmsed as a separate 8SS€{ 8S appropriate, only when it is probable that (IJrt.te economic benefifs assoclared with the item wilt flow to the Company and the coS! of rMf l1em can be measored reliably Tile carrying amount of the replaced part IS derecognised flJl other repairs and mal!ltenaoce are charged to the statements o( comprehenSIve mcome dtTillg the finanCIal period 10 which {hey are mCIXred

sualu ase! lelap sudah lidak dlgunakan atau dijua!, mlgllercatalnYA d,kelliarkar, (aporan keuangan. dan keun!Ungan dan keruglan yang Ombu dlakul dalam taporan laba (ugl

\I\-'hen assets are retired or otherwise disposed of, th~nr GaJTjmg valoes ate ehmmated flam Ille rlmmcial statements, ilfld the resultmg gains and lOsses all the drsposal of Itxed assets ale recognised in the statements of income

n_ Impairmont of non--financiaJ BS$els

h, Peourunan oitai asel non·keuanoan Pacta akhlf Lahuo, Perusahaan IOdlkasl penurunan nilal aset

nH~iakukan

lelaah untu,", rneot'n!ukan ada tldakllya

apakah lelah t~r:ad' Ase! lei3p dan aset hdal<. Ian car lamnya dj!elaah In/ull keruglan akibat penurunan J1Ilai apabila t8rjadi a!aw perubaMn yang menglndlkasikan bahwa nila! lercatat aset tidak dapat dfperoleh kembah secara penuh Keruglan akll:>Qt penurunan nilal dlakui sebesar seliSih M\afa nilal lercaLat aset dengan nll'h yang dapal dipeloleh kemball dari ase! tersebut Nllal yang dapa! dlperOlel"l kembal! adalall yang leOih tinggi antara ndsl wajar dlkurang! biaya wnluk menjual aiau nilai pakai aset OaJam tangka menguJi penurunan nilai, asel·asel dikelompok.kan hmgga unit lerkeeU yang menghasilkan arus Ms lerpisall. Pemulihafl peflylslhan penurunan nHai djakui seoagal pendapalan dalam periooe dimana pemulihan lersebut ter}adi

i. Pengakuan pendapatan dan bt'ban Perusahaan mengaku! pendapalan kelika jumlah pendapalan daptH diukUl seeara anda!, dan besar kemungklnao man/aal ekonomis masa depan akan mengatj( kepada enUtas, Jumlah pendapa!an tidak dianggap sebagaJ diukur 5ecara andal sampal seluruh konllnjensl Jerksil dengan penjualan lelall dise!esaikan, Perusahaan menggunakan hasH hislons dengan mempenimbangkan tipe pelanggan, tipe fransaksj dan persyaratan setiap transaksi sebagai dasar estimssi Beban djak.ui pada saat leqoomya dengan baSIS akruaJ

j. Perpaj&kan Seban pajak lel'dlrl dari pajak 11.11'11 dan pajak langgUhan Pajak dlakUl dalam laflOrao laba rugl, kecuali jiM pajak tersebu! terkall dengan tranS8l1;sl alau kejadlan yang langsung diall;ui ke ek.uitas, Oa!ero hal ini, pajak tersebul maSlflg~maSlllg diakui dalam pendapalan komprehensif lam atau ekuilas. dHaporkan Ij' Sural Manatemen secara perioolk mengeva!uasl POSlSI dl mana alu,an pajak Pernbefllal1uan Tahunan rSPT") sehuoungan dengan 'lang berlaku roembutul'lkan Jika perlu. manaJemen menentukan OrOVISI berdasarkan Jumlah yang akan dibayar kepada otonias palak Pajak. Pf'nQl1asi,an taf1gguhal l dlakw, denl;Jan menggllnakall r'"lelode I ablllly unluk ser"'lua perbcdaan l€ n porer aolara dasa( penyenaan pa1ak dall I,at: 11135 dengan nilal lercalatnya ~amun, pajak penghastlan tangguhal' hdak (1Iakw Ilka berasal dari pengakuan awai asel atsu liabihtas yang hmbul dan transa~! seiam komblnasl blsms yang pada saat HansakSI tersebu\ lidak rnempengar,Jt11 laba rug! ak,uIla(lsl dan laba Wgl kena pajak. Rugl oalak yang dapal dll',ompensasi Clskl.,1 sebagal aSel paJclk tangguhan jlka besar kemungkinan Jumlah penghasllan \(ena pajak dl mas.. depan aka~ f""'Jemadai un!Jk dikompenssSi dengan rugl fiskal yaflg maslt1 dapal dlmanfaaikan Pajak penghaSllan fangguhan ditentukan dengan menggullakan tarif pajak yang tetah berlaku alall secara subslanfif telatJ berlako pada akhlr penooe pelapo(Cln dan dlharapkan dllerapkafl keUka asel pajak peogtlaSllal 1 langguhan direa'i5
At me year end date, the Company undef'takes Ifl
il

'eve.v 10 (telfmn,/Je wi let/leI ,hele ',~ any

Fj:r.(JO
i. Revenu. and expense recognition

The Company f(lcogniStftS revMue when the amou'?l of revenUf1 can be reliabfy lfIeaS(IIOO, aM illS prObable that future 6'COfk)mic benefits Will flow to If'e entity The amount of reVefltl€ !s not considered to be reliably messlJfabie until all cOlJtif'lgendes relating to (no sale have been resolved, The Company base! its estlfMates on historical results, laking mto 0conslderatlor! IIle type of customer, the type ot transaction and me speciflC~ of each arrangement

Expenses aro recognised 8S incurred en the accrual basi!,

j, Taxation The lax expense comprises current and deferred tax Tax IS f(lcognlsed IJ1 the proftt Of loss to the extent thai it relates to items recogt1lsed d,r'!lctlY In equity In this case, the fax /s also recognIsed in othercompreher'lSlve Income Of d/rectiy m equity, respectively ex~pt

Management periodICally evaluates posilions laxen Ul fa;" relums wlrh respect fO Muat/ollS III whIch applicable tax regulation IS slIbject 10 Illlerpretat.c,n, ~ere appropflare 11 er;t(1)!Jslles

prOVISions based on the amounts expected 10 be pBK1 to me tax autlWrll;es

Deferred mcome tax IS recognised, uSing Ihe balallce sh~et method, (Jil rem/lOla!)' differences ans/og between the tax bases or assets and j',ablfifies cmrymg amollll/.~ 111 the (inane,. I statements. However, the deferred Income 19~ is f'IOI accounted tol If If ft!lses {'orn 1"l/lal recognItion :)1 an asset or HaMify m a transac/lon cXt)er than a business com/)Wlatton Illat at the bme of the transaction affects neitller accountinq nor taxable profit nor loss TFn loss carryforward IS recogrliSed as .9 defer:ed ra~
PT AMSTELCO INDONESIA TBK Lampifan 516 Schedule

CATATAN ATAS LAPORAN KEUANGAN INTERIM

NOTES TO THE INTERIM FINANCIAL STATEMENTS

30 JUNI 2014 DAN 31 OESEMBER 2011

30 JUNE 2014 AND 31 DECEMBER 1013

(Oif1yatak9n dalam Rupiih, kecuali dinyatakan IBin)

:iL IKHTlSAR KE9!JAKAN AKUNTANSI PENTING Oanjutanj

J. Perpajakan (lllnjutan) Aset Deja;;. penghasllan langguha'l (f,;;k,UI harya Jlka besa~ Itemungkma" jum!ah pe l lQhasl1<1f1 ken;} pajak dj masa depan akan memadal lInh.Ji<; .jtkompensasl df'ngan

(E)(f)re.s.sfd In Rupiah, !.mleS!

otf'ltl'f\'':rS,,'

stated)

2. SUMMARY OF SIGNlFICANT ACCOUNTING POLICIES (continued}

r Taxation (continJ&) Deferred Income rax assets are recof)r1IseC1 O!l!y Ihe extent thaI II 1$ probdtlie taxable profit '>Wi! be ByailalJle against whICh the temporary (/if'feretlCes can te UtJ/tSfW

{,lit,!!'>

perbec"an temperer '18.19 masl."! da:P81 dlmanfaalkan Korek$1 terhadap kewajloan perpaj8k3n dialtu: pada saM Surat Kel(!:lapan Palak dfietima Alau, Jik8 mengaJukan keberatan a!au bandmg, pada saal kepulusan alas kebefatan alsu ba:"!dlng tersebul lela/; dltelapkan.

4mendrrnmts rCi taxatIOn OlJHg8tions are recor(1eC1 WfUm an dssessmenlletter IS received (){ if objected to or fppealed againsf, when the results of the Ob)ecttOfl orappesl are cJe(ef'!JJmea

k, Aset k.euangan dan fiabHitas keuangan Perusahaan mengkla$I'IkaSikan ase! Jo:euangan dalam kt1!egorl sebaga, bEfI~ul (Ii ase! keuangar yang nila. walarnya n!:a rlSler secars SUb.slan!.al S<>i"fUh nsl!O:Q da'1 mantas: alas kepefT'II,k,arl ase! "'eU8'lgan tersebul 'j Aset

kpuangan yang :'Ilal walarnya d!akw melalullaporan laoa rug!

Ast>! .\CI;angi1r d,u"vr pade Olfal waj8r me1alu. laporan laba 10gi llda!a/; a.sel "eJallgan

),ang dlml!!kl cnluk C1lperdag8ng~a'l A,set keuangan dlk.!aslflk.Asikaf1 ke dalal11 k,a{egOf! ,nl pJo:a pero!eharnya leMama ur\luk d'Jus! d.llam Jangl<.a pendek De'walif juga Q1kalegonkan sebagai dirTllllkl untlll\ dlperdagangk,an kecuall jika dl1e'apMn 5ebagB! l!lldut1g nlLa! Asel ..euangan yanc d!U~uf pada nllai ""BJa T mela~w taporan laoa rug;, pad a awalnya dlSku! sebesar Mal waJar dan blaya lransakSI dlt;.ebank .. n pada lapora!) :<10a lUg,. dan kemudl
Unluk I"poran keuangan !J~lenm ptNlode enam bulan yang berak.hir pada JO Junl 2014 dan lahl!O Yl'lMg berskrllr pada 31 Dese(T'lber 201:t tldak adl'l asel k,ehangan yang dlk.la5Ihk<'ll)lk,an Pad~ kategon lOl (II)

PlIllsman dan plulacg

me Company classifies US financial assets Info tne categories 01 (i) fmariclal assets aI fal( value tI1rougtt {.Font or lou, M Joans and receIVables, (111) held.fo-maruflty (jnSfle/ii! ls ~(1d (Iv) available·fo;·s8/e financial assels The ciasSlficetron dependS on lhe p:urpose fOf wlllcH me f;n<'J(lCUt.l assers were acqUl'red Management aeferrtlfn6S the claSSifICation 01 ,Is fJlwtlcal assets al india' recognffion. Financial assets are derecogntsed when fflf> cdsnfiows from the Investments have exp!re(J 01 r.ave been !'ransfeffed aild (/IP t"lS I'allsferred Subflantl81ty ab rIsks and rewards of ownership

" ; flflanClal

as~ts

af !lilr value thf'ovgll profll or lOSS.

~'I)8tlClal aS5ets.

at raJ! value Inroug!l proM or :oS's Ble flllatlCl81 assels Ilel,! fO; finanCial asset is cJassifier11n thIS category tf acqwred prinCipally for ,1he DVIpn€, the snarr-term Derivatives are also categoflsea as neld for tradlr1g unless IMy WP" Ol'\IYI'.Jle(1 as hedges fmWlcis! 8sssts carried at fair value through pront or loss are it1IIJaJly r(tc{)(JI')sea M fait lISJ.;e and transaction costs are expensed to the stafements of InCome ant! s,rl)s..,quf.nfly carned Sf lair \larue. Assets m Itlls category are ::Iassifled as cVr/em as!iefs J !h't ,lfff expected fo be !t!Jtt!ed within 12 months otherwise, they are c/.iisSlfied as flOP-C!IIit'Il/

01: file intef!rt'l flllanctal stalemerlls lor rhe sa months (>8(10(/ snded30 JVrle 2014 am! /11(1 teal 111 ttliS caleVw;

ended on Detce,.ber 31, 2013< there is no finarlCtal asset which is classified fit) Loans and re..."1Jivabl6s

PLO)fHnan yang dibe{f~an dan p'utang adaJah asel k,eusngan non-<Jenvalli dengan pembayaran yang leiap at au oapat dltenlukan dan !toak dlkuhp oada pas8r aklil PllljamO'lfl yang dlbenksn dan plutang dlmasukkan sebagal asel lancat keCliali j1ka lah.. /; lemponYd rneletHt\i 12 bulan seleiah ak~if penode pelaporan

Loans and recei.-ab/es are non-derivative fmallcial assets with lilad or (1etermmable /:laymen!s mat are nor Quoted in an activa markef They are Included In cUfrent assers e>cepl for inatvrities greater fh8f1 12 months alter lhe end of r!!por1l1lg peflod The$e IN;; cfasslf'e,j as non-current aS$«S

PinJaman dan piutang pada aW;Unya dlakul sebesar nila; wl'lJal le(rnaSuk. t»aya Iransak.sl yang dapat diatribu$ikSn secara langsung dan k.emudian dlUkur pada bH'Iya perolehan dlamortlsaSI dtngan menggunal\an melode bungs efektif

LO,Jt1$ and rec6f\1ables 8r8 imflltlly

methOd,

Unluk laporan keuangan mlerifT' pe!iode enam bulan yang berakhlr pada 30 Junl 2C14 a~t keuangan Perusahaan V3ng dik.ategotikan sebagai p-!njaman yang d!berikan dan pRilang terdiri dad kas dan setara kas (Catalan 3), UnllJk laporan keuangan yang berllkhlr pada 3 1 Qesember 2013, aset keu8noan Pe,uSSMan yang masuk kategofl Inl Mala/; kas dan setara kas (Catalan 3) pads taporan posisi k.e(langan

On the financlsl statements lor SIX monrns periOde ended on 30 June 2014, file C;)IIliJi:'II't'~ fmancia/ assets that are cetegonsed as loans and recelv8t!les Comtlflse fJf cash (fila cash eql1lvaJents (Note 3) On the hnancial statements lor the year ended Oecembet J j. 20 I j (he Company's f/flamml assets whIch !a/J mto thiS category are casn and casH eqjllvalen'!i Nole 3) In the s/aleme,1I of ffnancial posItIOn

(:1) Asel

k.euangan yang dlmll)kl hlngga lalJh \ernM

A'lel keuangan yang dlmil:kl nmgga !~IUh tempo adait"n asel kN!angafl J\or·denvalll de:lgan pefl'"lbayaran dan laluh lerrpo yang lelap serta lelah d!tenlu~;.tn Olmana rnan,1jt-:men Per~sahaan meml:lkl rraksud paM!' dan k.ematnpuan ...nluk mtm.llkl hlflgga Jaluh tempo. selaln a:

a$f'~

I»etla.cgan Pe(uSflhaan yang 'ljlal wa)arnya dIS .... -.l1 mel(llw laporar; iaba. r\,;J'

t;) a"}el ke\rMg.fln Perusahaan V~)fj9 tersedlB unluk dljual, dan c) RSP\ l<.eIJangM yang memenu11 definisl sebagal pinjaf'1an dal') p.ulang

recognised af fal( value Inctudlllg dweeliy affll'l:lrahie transaction cost; 8MJ subSequenlly carned at artIDt1lsed cost usmg Ute etwcllvp 'tl/e"f'Si

(iii) Held.fo-marurlly

finanCial aSSets

He1d·fo·meturity ~nclai assets are non·denv81lVS f,nancial <'lssets wlll1 I/r;ed {)I defelill·QalJlP payments and (j;red rt'laturirtes that the Company's ma'lagement ha$ the posifrye IIlreflt!(ti! dild abilIty 10 hOJd to fflaturiry, olher than •

al :hose (hal the Company upon iniTIal recognition desIgnates as al ,lOss b) thOse mat the Company deSlgflares as available for sa/e,- 8f!d c) rhose thal m6e' the definition of JoS!1s and recell/abies

u,!r value fill (wyll f.)lf1f!1

or­

ft.!>!.": k.euangl'lll 'rll pad a awalnya

dla~UI sebesar nllal walar !erlnasll~ IJJaya ('ansa"!)i dal') k€imudlan d'ukur pada biaya perolehan dlamcrtls.aSI denQan mel1erapk.w mel ode suku bunga f'tekltf

These rms(l(:U)i assers 8re ift/tlal/y recognIsed 8f faIr valve mCluding transacM') s....bsequsnfly measured at 8mof1ised cost. (,sIng (he effectIve Interest rare meff'ItJd

:Jnluk lapOfan keuangan yarg berak.hIf pada 30 Jun, ;;0'4 dal~ 31 Desember 2013 :idak. ada aset Jo:eu8ngan yang dlklaStf!kaslkan pada klHegor, ase1 k.evAngan yang :l'mfilk.1 hll1qga Js!uh tempo

On me MafIC1a! S'atemenls for me penod ended 30 JunfJ 20,4 and 31 December 2QiJ mete IS no fm8ttCiai ass~f which is classified Itl hel('Ho-maltlrlry financIal assels categol Y

Aoret keuangan lersedla ..mluk. dljual adalal'l mstrumen non·denvatl! yarlg dllentukan padl'l kaiegon 1m atau !idak. dlklasiflkaslkan pada kategcfI yang lam Asel keuangan lersedl8 untuk dijual dimasuk.kan sebag81 asel hdak lanea: k€Cuall mv€Sla<;myJ jaluh tempo ai
A"adatJJe~lor-!ate financial assets are norHiefivatl1/eS mar are either aeslglla'ea in tfmi category or nor classified m any of fife other calegories They are included 111 no,-, ;'orlPllt assets unless th~ in;;estmenf rt'laltJfes or ma!lagemenf Intends fO dIspose of 1/ ..v'ln!!, 12 monthS of the end 0/ the reponing penod

PT AMSTELCO INDONESIA TBK Lampiran 5/1 Schedule

CATAtAN AtAS LAPORAN KEUANGAN INTERIM

NOTES TO THE INTEFVM FINANCIAL STATEME~

jO JUNI 2014 DAN 31 OESEMBER 2013

JeJUNE 2014 AND J1 DECEMBER 2.

(Oinyatakan da!am Rupiah, kewah dinyat3kan lain)

2. lKHT1SAR KESIJAKAN AKUNTANSf F"ENTING !/anjutan)

k. Asel keuangan dan Ilabilitas keuangan (Ianjutan) (p.-,I

_:".-"p'~

kp.u3119an yflng ler5edld urluk OltUi:'h

A5~1

keu9nQlH' !erSedlB un!u;, j'J.J.H adalah r"slrumell ncn·der.... ah! yiillC; dlh~'lIuk .. !\ pa(!a Mlegcn In! alau hdak QIIo:!as;llka:s'kan pad-a kalegor, yang J;M A<>el keuaP1gar !ersedh~ l1nluio: OiJU':1l Ql!na$ukkan 5t'bag31 asP! [·dall. 1ancar ~eCllap I!\ves1flSlry8 )81u1' (f>mjY,J a\au rnSl,a;emen bermitkSud melepasnya dalam k!!llif' walo,1u 12 huliw setelan flkhlf penode pelaporan

(Expnused In Rupiah, UttJ~$5 OWerwi!u!' stat

2' SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Icontinued) j(

Financial ;Jssets Itnd lJabilW&s {Continued}

(Jv; Avadabfe·;or'sale financial assp/s 4vallable-fOf-saie fmanoa! as.'ieiS are nOIH1enva!lVes rhat are elftJe! l1es1q;;AIf>(f

)f,

{rVi

calegory or nor Clesslfied m any of the other caregones They are Iffi'hrderf ,p 1'(lfh';!'tf"II' assets uniess the mvestment mallires Or management Infends to rf("'po<;p Qf ,: <',,1I11!' months Of the end of the reportlfig penod

Aset lI.f:'uangan '1arlg lersecha lI!)iull. dlJua: OMa awa!fl'la (hakw ..,etJeSllr (liial wala' altaf!)bal'": b'aya lransakSI, oan ke'T1udian diukur deJ1gan '1ilal WaJllr ke-un!ungaf1 dar: kerugl
(at( value pips ffallSf1(fi:Jtl ('OS!" ,f) the statement of Chartg6s In equity, except for /mpalfl(1enr lOsses and fore;(JIJ e$Cnaflge >..)cl!IlS an(/ losses unttl me f'insncuti assefs are derecogrllsed. If sn aV8jIBble~for·sa/e {lnaHC,ct' d,"SP.i '\ detarmineo to be impelfed, (fie cwnl./latrve gail) or lOss previOusly recogf"llse(f II/ l1Jf' sli/lelJ)enl of changes In equity is recogliisetJ in the slatefnems Of compreflenSlve ,ncom(! I1l;weVel 'nterest )$ calculated using the e~c!lIIe Interest rme method snd forelgn cul'f:'('n \1fl'I)~ :J; losses on monetary sssets classified as avBl/able-for-sale are recogfllsed If! me <;(iiff"IH~nr~ -,I eomprehartSM? Income

Untuk laporan keuangan !nlenr; yar,g berakhll paaa 30 J ..ml 2014 dan 31 OeS€'rl1tief 2C13 Mall ad~ asel keuangan yang di"'laslriMsikan pad.;!; kalegori I'll

On the Inumm {inancuJI statament'" fOr the perIOd end6d 30 June 2014 ami J r [)pcpmtp.i 2013. there is no financiel auet which IS classified In tr'ilS category

Alla;/abia·fOr-Sale financial assets are In/flaity recognised sf

and measured subsequently at fait value wltM gaiflS and losses beIng reCOgrllSf?tl

!I Financi.tJ liabilities

liabihtas Perusanaan rnEl"lgkI8sITlkas·kan !lablhlSs keual'\gan da/am kategOf> Io;cvangan yang mlai wajarnya diakw melalui laporan laba rugl dan habllilas oerganlurlg k.euangan yang diu~ur pada blaya perolehan diamortisasl Klasiflkasi pada \\.!juan saat lIabilitas keuangan te-rsebut diperoleh Manajemen menelul<.an kla$lrikasi liabilitss keuangan tersebut pilda peng8kIJsn awal llabihlas l<.eJangan Udall:. dlakul kelika liabUitas tersebu! berakhlr, yaitu kehka 1!abil'las yang ditetapkan delam Mntralo. dilepasUn aiau dibatatkan atau k8daluBrsa

The Company classifies its finencla/llablliMs Into {he categories of (I) {Illanciai Ilab!illres .!il feiff va/vs through profit or IO!s and (h) fimJ/lcial haOllifleS measured al amortised COs! Management det&nnines the classification of its financiaf liabilfties at Init,a! J:inanci811i8biJifi&s are de~nised when rhey are extrngU/$t'ied, which /s whefJ specjfied In the contract IS diSCharged or cancelled or expires

(JJ Flnsnclal ltabdiUes

a/ fair vdfue througl1 fJfOflt or loss

Ui:lbl!
F!!lflflCial liabilitIes at fBI! IIslue tMrotigh f)lOfit or /O$S are financial ',aOiilf1es cJassd'e{~ a<; IIFIO (Ot Iradfllg A {/(ll!JnCJai liability is classified If1 this category if iIlcuned prmclpally fo! IIlp repur::haS
li8bllil,,$ keuangan y'lOg dlukur pada rllial wa,ar l"'lelaJw lapout'l l<'lba 'w~' p8(J,3 i:lwa,nya dlllklH sebesar nil;:'!! wSja' dan selelal'l oengak.'an tlw31 CI(lkU' pada nll<1I wdJarnya Olf;lana keunlungan a:au kerUQlannya d;a"'UI datarrl laporan laba r~,g,

F,n;}(!clal flsb/I/tles earned at fair vaJJ,1f.' throogM profit or lOss are Inmally recoql1lsf.'(1 0! fiJll "a!I'p and subsequenfly carried i!U faIT vd/ue with gams or kIsses recognIsed '11 lilt> daft'i"{'nfS c'! mr;ome

Utllull. idporlH' kedangatl Inle,ufl yang beraflihlF pada 3C Jll')1 2014 C"'~l 31 Df'sembel 2013.l10ak ada Il-abllHas ke\Janga~ yang dik.laSlfjkaSlkan pM(I kalegol! jI~,

there IS riO fmanciaillabiliry which IS claSSIfied m thiS category

Or! the Jflteriffi financ'a l st8tefflerlfs for the periOd elldea 30 June 201 j and 3, Oeu'>,pl,el 20 rJ

ua!)III!AS !<euangan yAng Iida, 01!o;la5)flkaSlkal"l seoaga! ita:)I!!I",!; ke1Jd'lg<'l'1 yang "hI", wdJarr:'1;i dl/;lkUl mE'lai(p 13pnran laba rug! pMa awa!nya dlakw sebeS3r '~11ih wSJi1c'lIfas Jangk;i pendek kecual' untull:. yang latuh !emponyd leblh dar, 12 buia') setelah ak/id peflode pelaporm1 yJl"ig tn<'lnil akan dlldlilslfi"'aslkan sebagiil Ilabll,las jargka piH',JAng

Fmanci81l!abl/itles that are MOl class/flea as fmaIlCJ;:l! IlabJ/lMn. at taw I,{~ue rlilodqn !'lIof!t lOSS are lfIilJally recogrtiSed at fall value, If}Ci.td/tlg direCtly afrnbv(abie !1{jHSAC:,'U'i $ubsequemly, these finaflClslliabilllles are carrred a/ al'i1Oftlsed cos! lIsmg lil",'effecfM" "uelesl method They are mciuaed in current !lab/litles eiceo! frjr muiur/f!es mOte Illat' il';,nl'h .IN(>I the tMd of the repomng pariOd whch WI/I be ciassifled as flOn~CHrre!lt !'ai>,IIl!es

Kf'unbJngall dan ken'Qii1r, dl(llt,\ll dJ;i!am laporao 'aDa rugl lIe~'!o:a l.aOI~ltAS keuangan b;:(se:Jut (Mlenllkan peng8kuarnya alat! mengaJami peO)t.lunan nita) daf! pMa oroses

Gains end losses are recognJsed If' tMe srafenwnr'i ot Incof1'le ',;,'hen (hp fm8nU-i1 derecogfllsed or impaired, a$ well as tilfoJfgh !he amort'satlOn process

201~,

Uri!uJo; laporan keuangan Inteflm yang berakhlf pada 30 JUt)! 2014 dan 31 Oesember ilabi1ilas keuangan Perusahaan yang diUttegonkan seba;;lal habilr!as keuangan 'lang dlUkur pada t>.iay;) pero!enen dlamortlsas! Malah u!ang Itepada plhak oorelasi (Calatan 5} dan biaya 1'80g masih harus dlbayaf (Catatan 7)

On the mfenm financial statements for rhe penad ended 30 June 2014 allC131 Oecemt;(>r ,Olj tM Company's financIal ffabilitles that afe class/fle:i as financial liabllllies IIlfhfS(/led ii; amortIsed cost are paysb/6S to refated party (Note 5) and accrued e~pellses (Note f)

III EstJmasl nilai wajar

/II Fsir valua a!limatiOn

Perusahaan menggunakan beberapa l€!o:filk penllalan yang dlguoakan secara umum 1l,\1U'" menen!ukan o/Ial wajar dan mstrumen keuangan dengan lingk"t kort'pleksilas .,al1g feo1dah Input yang dlQuna~an dalam leMik pemlaliln urlJk ,ostrumer keuMgan 01 atas adalatl daU) paS8f ya'lg dapal diooservasl

The Company uses Widely recog(1lsea valuatIOn mOdels for cterermll1i1lg !alr "alU(!~ Of non standsrd;sed finanClSf inslrlJIT)(trtts or (Ower comple~Ity For these fmanela! IIlSl!lIInen!\ ,llpu:S I(1to modtils arB generally m.8ri<ef·observahJe

NIle' ""aJar jl'lS\rumen keuangan '1a1'l9 lida);. dlperdagangk
The faw vBf~ of flnlilrIC/S; '(/strumeIll5 inar are not (laded In active mal.iH'Jfs df~ uetefllll'l?d ry wl)lei1 at>! used ro derermjr/tt 'sir value f'jr the financial Instruments

dengM menggul1akan le~n;k pe'l!!a,arL Perusahaan rnenggvnaMn Ille!Odl" diskonlo a'us "'as dengan me'lggunakah asumsj·asums1 yang didasarkafl pad8 !o;omMi pasar pada tanggal akhir penOde yang kemudian dlQun.;\kan untuli metlenlukan n,l.al wajar dan 1Il~!rume'" keuangan

IV OffsettJ£1g financ/lJi Instruments

Asel kelo8ngan dan habill!at> kellangan d/~ajlkar secara Sal1l19 napus
.r::lIlafIC/af assets 8fld lI
PT AMSTELCO INDONESIA TBK Lampiran 518 Schedule

CATATAN ATAS lAPORAN K~UANGAN INTERIM

NOTES TO THE INTERIM FIIiANCIAL STATEME,~

30 JUNI 2014 DAN 31 DESEMBER 2013

JOJUNE 20!4ANO 31 DECEMBER Z,

{Dinvatakan dalam Rupiah, ketuali dinyatak8n lainl

(Expfused in RuPian, unless

2 lKHT1SAR KES1JAKAN AKUNTANSI PENTING IlanJufanl

OtllfifWiSE1 $titf

2. SuMW>ARY OF SIGt-IflCANT ACCOUNTING POLICIES (continued)

L Penurunan hilsl dart sset keuangan

L Impairment of {1".flci.1

au~tll

! A.sset'S ca""l!!rj at amortised cost P;:t(1!l spira;> yanu Obleklli

(\~hll P~!tO(Il", Pe~\Jsahaan rneI)9;:-'UI1\l<1~1 apa~
.. set

fJP.tl.Hllll;Hl n,lal A~I !Pf'I1\iel1<'1o eof;n\.Vu"lafl f'l l a!

k.~lI
alau

ke~ompol!

illilu k~!omDOk. a5e:

a'lel

IlfOU3!l9i-111

Til,;) Campan} "Ssesses af (he pel/at! end dare wheftler ~hete ,~ co/errlv€)

(marJcfal asset or Company or !manCial assets,s Impa;red A finanCIal assel 01 '"

(mane,a! ass(t'S IS Impaired and Impatrmell; losses arp incurred Only ;f Ilwft' "

tn(>flgalaml

,","d"C'."U""","""

e"ldence 01 IlIf1paitmenf as a result of olle or more events that OcCtilTed cl1tP'

recogmtmn oftNJ assef (a 'loss event') a'lrl fha/loss evenr (Of events) I~as 111I/'il(/

dsflmafed fullre Cash flows of the "(lanclal asset 01 Company of finanCial jSWI, "ql ~'dill't'

reliably eS!lmiled

lerseblll

tt'IIH;j, ,>eleiah pengaklllvl Olwa! "5el I.penSllwa yang '·peIlJljll'.a".l dar' pl'r!51'Wi'I VAn;l Ine-flI9!lo.an tefsebtl: berC'fll1lpalo. pada tstlmaSI ll'(uS Io.as '"T1aS
alau t.elompolo. aset 1.1?l!<'I(igan Vang daJ}81 (heslornlisl se-carrl <'Ind.!!

KI!\t''1a yahg d1QlInal<.ar1 ?eHISl)"laar'l unlul. penufunan rlla! mehpull

menen(u~,an

· Iq]suil;an keJangan slgnlfl!\,an yang dlalam!

pe~ert:}fl

ba"lwa ada '!)ulo.t: oo!e-klii dal'

T!le crllefl8 u,;w 0'1 trle Company to determ'rl(j ObjectIve eVIdence r,J dll ,mp;'Ii";'e!J( ins.,

'HcluCfe

~uah,

alau plha!\, pemlf'Jam

, a slgnlflear'll fnancis/ dilficulty of /he ISS1,er Or OOflgor

• p~langgaran konlrak seper!! lenadmya wanprestaSI Bleu lunggalo.an p(,ll'tlayaran

· a breach of C?nfr8ct,

po!.;o!\, atau bunga - pl'1ak pembefi pinjaman, dengan alasan eltonorf'l (llau hu~um sehubungal' dengan ~esu;jtan keJangan yang oialam. pihak pemlnjam, t"'1embefiltan I.erif"igana,... pada plM pemlnjam yang Mal', Mungkin dlberiltan jika Plhal>; pemlnJam tidak menga!ami !ersebul

payrmmts • the lenders, hr economIC or legal reaSOlfS relatJllg to the borrower S fin(lllc!a! difficulty, grning to the borrower a concession rnat me Jenders would !101 otherwise CO"1sider,

· !erdapal kemungltinan bahwe pihak pemlnjam akan dinyala~an pailil atau me!altultan reorganisasl keuangan lainnya.

• If becoming prObable thai the bOrrower wit! declare bankruptcy or undertaKe other finsf1CI'6 reorganisation.

•

hlla,~gnya

suel! as 8 de/aull or delinouency Ifi Interest or {Julle/pal

of an active merKer lor (nar financial asset because of /irUf-flCls/ C1iI'fIcuIfles; or

p-asar aklif dan aSe! keuangan altibal kesulitan I<.euangan. alaw

- the disappeeMl"lCe

· data yang dapst 6iobservasi mengmdlkssikan ada penurul1all yang dapat diultur atas esllma51 arus kas mesa depan darl kelOmp(lk aset ketlsngan sejall, pengakuan awa! aset dimaksud. meslupun penurunannya belum dapal6iidenlirikas, lerhadap ase! keuangan secara individual dalam kelompok aset tersebul, tert"'1asu!\'

· Ob-5&r'1ttble dafSlndicetff)p that tMre is trtt18Svr&OIe decf9sft in the esffffUMeCf future cash fl)ws from 8 POrtfoliO of t;nanctaf sssets sm-ce the IflitJal recogtJIton those 8SSe!S_ Blthough the dscrsase cannot yet be ICHJntl!ied with It'Ie kuilvi(1U3J fln8ncis! ass~ts irI the porlfOHo. includmg

• rnemburuknya s1atu5 pembayaran pihak pemlnjam dal9f"i kelompok lersebul, dan • ~ondlsj ekonoFlI l'Iaslonal alau !oka1 yang l)erkorelliSt dengan wanpreSIBS! alaS

• adverse chiit'fge-5 in the payment statuS 01 tJorrowers In tha portfOlIO, and • naironaJ or 10--;81 eCOflOrnJC coMitlOns ,hal correlate wit" defaufts Or! the iiSSf'ts

Jlka 'erdapat bui,l! objekl1l baNwa l<.erug1an penurunan nda, le1ah leqadl ;t\ai:.a jum\at' keruglan lersebul diukur ~ebagal selislh nilai !ercatal ase! dengRn IHai k.,nl eslirnaSI arus I<.a~ masa dep-an (hack. \ermasuk k.eruglan Io,redH d, m(lsa depan yang beluM lefJadl: dldlskonlo del1gal1 me-nggunakan suku b\,ng,a efek:11 awal call 'f>I".p{;ul lercal<'!' ;:\"Iel !p'Sl'!'bu\ dll<.u(l~ng, balk Set;a!a I(P'Q!;(J(1g ma:1p'J!l rnp!lgout'cll<.(ln pos cadangan Jurnlan k~Huglar yang leqactl draO;u' pad<'l 'aporan lab«

If rJlt~re is Ob,e(1I'rl!! aYldence tflal al~ Jmpamnen/ ioss flas beefllrtC1.Irred Ifle
is measured 8: 'fie difference between the assel'S cerrymg af")auf'lt all(1 ttle piesel'l 'hiil'P If

t!'s(lmated fufu;e cash !lows (e~Cludl'lg fulule credit losses Ihat hrive n(lf IIt'f'" IIiCiI'lfhi!

(1lscol.mted af f'l"Ie fjnattClal Mser '> or;gifl81 effective Interest rare ihl'!

asset rs reduced sither d!rectly or through the use of an atfowaflce aCCO{li!(

10$5 IS recognised If! the statements of income

!fl the portloli?

OI\)l

JIIo." yAda ["If'1H)0e be'lkuhly" ,Mn,ah I<.€ruglan p€'F1u'unB~1 n1:o {w+kuranq dan pf'flgtifBngBn !elsetm! dara! dtka·lkal1 sec.ara ablek!!f paoa pcr~s.!tw~ yang 'eljad <;elel
a subseouenr Deriod_ me amO(iI!t of the Impamnenl lOss decreases nll(f /I;e dp,'II'4c;p c.'w be relared ODJe-:;tively [0 an event occurnng attfN (he ITnparrmenf wa~ IflCn{J!?Hed {Sd'.:1l l1uprovement fr the debtor's crf)cflt raMg). the previously recogmsed If'')patl!11en! Mli N> reversed either directly or by adJusrlng an allowance account Tile reversal ",,;11 ilO! If!Suf/ carrying of (he 'ina riC/iii asser at an amount (ha' exceeds w-hal tne iilt10rtiSerl f()~( "'"C':'iIt 11.'1VP .':leen haCf rfle 11I'!f)8,rment not been recoqnlsed at rhe date the Impalrmem M1S ffly!:" ~"'\! 'I'E' If'versai amOllr' Will be recogmsed!l) rtle sra/emellis of Income ~

>(,C11'<,i'l pen,!i'tman twa! .... alal 3!?" asel kt'uangar yang dlkl<:\sllilo.aSl",an dala.-.' ~E"iompo~ IFt">P(J!ri Lnhlk (1l]ual !e!a~ ofakdl secaf8 larl<;JSJng dal,!1n ekLI:as dan 'ftdapd: bulo.~ ()¢)I€klli hat1wa aset !erSf'bul rtlenual<.mll penurunan rllal 'naka I<.en,g an ~,dT'lIl,Jli! ya'1Q ::hakul secara langSt.ng dalam e~ultas han.s dll<..e!uarl<.an Cla'i el<.\lllas da:l :jt3lUI !aporal' !aba 'ug) rneslo. pun aset keuangan lersebl.ll belu'T' ('llhellllkai1 pf'ngalo.uBr:nya JumlAh keruglAn kumulallf yang dikellJafkan dan ekwi8s dan jlllku' pa.ja laporan laba f1.I9l merup-aI<.M sehslh anlara blaya pero!eMn dengan nlla' \Najar "'IIlL (H,uranl1l keruglan penVFllOan ndal ase! keuengan yang setlelumnya leleh dlal<.UI pada lt1poran laba rUQI

h"PI' ".

({"eerry ;r eqwrr and there IS Oh/ee/IVt! eVidence tMtt me as,o;ets are IInpiJdeC "II' ,."\,/d:",fP ,ass that l;adlJeep rcco<;nlSe(11f1 e'l\l";' Will bf' leClass;fied from equlfr !(l (>' IIlO.lf).'l {he fina~lCia! aSSef has nO/ heel' The amovnl Of tl)e ('(,II)(iI<1I,.I" lIla! {eclaS$tfted f"'om equity to (fie staremenJs comprehensr"e Income wi!! tJ~ II'C ,:ifl~letWP between the a-."Quislf/On cost and the current faff value, less fflly Impalfl7lfm! lOss nil 111M financ/sf asset fJffi1viousiy recognised In the statements of Income

The Impafrmert losses recogmsed m (he sfatetr1ents of COmprehensive II1COI!!e for an rn\lf,trrnmt in 8.1 ftqUfty instrumfnt ClaSSified ss avaJiable for sale Wilt not be {evef5>?o 11)/'00911 the stataments "Income

Kerugll~n

penurunan nilal yang dielo..l,lj pada laporan laDe rugi atas jnvestas! jnslromen ekl,Jllas yang dlklaSlftkasiMn sebaga! tnstrumen ekuitas yang lersedla urltuk dljual Udalt bO!eh dipulihkan melelu! laporen laos rugi

12

PT AMSTELCO INDONESIA TBK Lampiran 519 Schedule

CATATAN ATAS LAPOIlAN KEUANGAN INTEIlIM

NOTES TO THE INTERIM FiNANCIAL SrA TEMENrS

30 JUNI 2014 DAN 31 DESEMBEIl2013

lOJUNE 20!4AND'1 OECEMBER 2013

(Omyatakan daJam Rupiah, kecuali dinyatakan lain}

(E.xp,..ued in Rupiah, unl.ss otherw/$e Slafed)

2, tKHTISAR KEBIJAKAN AKUNTANS! PENTING tlanjutant L Penorunan nllal daTi aset ktuangan

2. SUMMARY

ilanjU1.~n)

Jlt;fj. padg ~node benkut0Yd, /lila] wf;!l1Ing",;;H dan penlngloRlan !ef~eb\11 dara! "?Cd/A :lh,t'II!" rJ'ht,bJl1g~an den;!i'ln "£'11$111'.13 yang !erladl 5plp a~ pef'lqalo,U<-lI' it.\"fl.!Qlan ;1P"1UIl/flH" rllial ~,ada :apolall :df);J tugl kOmr)fe~enS;f

'I-'l.,t>t'ul

m,

h;-'fU~

dlp,;I,h"an fHf:'i8luI

karyawan

xewaJlllnll II~balan piisc;a

jap(·!~m

'abi'!

rJaka

unts (cOl"ltlOued)

If in (1 subsequenr peo'O,1, the fair value of deb! IIlsm;trien! classified ,15 ih/(j,;,.bll" Ir·, <;a/p If'uf'clSeS and the Increase can be OOjPC!lvtil r re/8feo In at) even! OCCU'lnq Aftel flw ,,: I'<Wt]'~!l1

In,s wSs recogrllsed m the stafemell15 of cr.'I1p!ehenslVe mcome the 'mIMI';)Of'n!

kf'I.lq,im f'f'r'II'lplnfl 1)<1;;11

'r'vp"\fj{l

fr-.toogh (ht; 5!a!emellfs of

fIlCt)InP,

l~tfJl

Imt~!an

i

OF SIGNIFICANT ACCOUNTING POLICIES «Ortfinu.d)

! Irl1pajrmem of financial

ITI,

Employee bM~fits

mar,,, kf;'!a

Posr.retlfem8(l/ b8nefit ObllgaMms

C:kf'INI ;-.enSlun (lB[J;;ti dd',idSII'kW:;lkar sebagal orogran; Pilar' ,);1Stl atJu p'r;g' afll berg'H'!ul1g pada Sl.IbSlans, e...oromlS svara! 'jfln kOlldls' lIla:",a progl8.n <.irat pash ada!ar prografTl 1mbatan rases ""eqa vBr}; meWB;lbkan ;:H>fu~"ha,HI membflvar seJuml<'ltl 'oran lertentu !l:epada erolltas lerOlsah. sehmgga pert;sa'laan heak me:'1,j'ki kewaJibar' hUkvm 3!aukonslruk1l/ untuK men;ba~'a; 'tlra~ !eblh laf1I",ll'ka entltas lersebut IiCak memlhkl asel yang cukup untuk f'I1emb.ayar se,urut> unnal,aro paSCakefja sebaga\ IFlbalan alas ,asa d!berikan pekeqa paoa penone oer;a!an dan penoOe laiu Prog'am Imbalan adalah program pe'1$lun yang menentuk;m jumlatl HnbBlan penSlun yang akan dlMnkan. blasanya berdaSflrkan salu laklor alaI! l&bltl seper'1i iJSli, masa kerla, atau kompensasl

Pension s~hemes are claSSified 8S ed/1e: defltlea COnlflbuflon d8pelldmg on rhe economic substance of (he 1'1311 as deilllffd ~fs pllllnp3! ann con(/Iflons A defirted contflbuflon pial! IS a iJOSt,retifemefl/ beneflf plan ul1rTel enlerpflse pays fi:tffd con(fibutiOns II1ro a SefJ8rare enMy and !ivlll have flO feg~1I ~}I ,"'0"<,1'( ('{iVf' ob/lgatlort to pay further cOI1!ritwt!O/I$ 'f !t,e fUf1(/ does nof hold suffiCtei'! assel, In fJ;!.f ali emplOyee benefits re/aMg to employee serYlce In the cwrent and PlIOI pettOO,,; A .It'fllil'!(1 bellelit plan IS a penSIOn plan that detlfles all amount Of pension benefir to be (.)HlVlde.t .I",/i1i1y as a !uncttOf) of one or more 'actors Such as age, yeal s of servIce or compellSa(IOIJ

Pp'llsahaan MfuS menyediakan Imb"h;]n penSlull dengan )uf'1lah mllwllal sesue; dengsp UU K&!enagake!)aat No 13/2003 alau Kontrak Kerja Bersama {"KK8") mana y8:'lg leblh linglJ!. Karena UU Kete-nagakerjaart slau KK8 menenlukan rumus tertenlu umuk mengtutung jiJrnlah minimal imbalan peosJun, pada ca.samya prograf"' pensiu'l berdasarkan UU Ke!enagaker}aan alau KKB acIalah program penslun imbalan past!

The Company IS rpqUlred to pt'Ow:ie a mjwmtlm amOllnf of penSion /Jeflef1(s !Il Accordance ""'11h Labow Law No 1312003 or the Company s Collective Labour Agreement (!Il€ Cu" ') whichever IS higher. Since the LaOoul' Law and Ihe CLA set the formula for (1eferH11lIIIIQ fhe mmimum amount O! befU1f1ts. in substance pef'lSIOfI platts under the Labollr Law or flJp eLA

KewaJlban program pensluti ImOalan pasli yaog dla~u1 dl laporan posi:S: keuangan aoaleh nllal kiol kewajlban Imbalan pastl pad3 laoggal laporan pOSISI kt'tlangan dlkurangi rHlai waj8t aset program, serta disesuaikan den9an keunluog.mlkerugian ak!uafial dan blay3 jasa lalu yang belum dlakoi Kewajiban Imb.atan pastl dihlll.mg sellap lahun oleh ak.luars Inoepeoden menggunakan melode prOjected unit cfediL Nile. kinl kewalloan Imb3lao pasH di1eolukao dengan rnendlskonto eSlimasi aruS kas li.eluar masa depan menggunakan hngka! bunga obtigasi pem.rntah (dengan pertimoangan saal in! !ldak ada pasar aklif uOluk obligasl korpora\ berkualltas linggl) dalam mala \.lang yang sama deng;u, mala uang Imbalan yang akan dibayarkan dan waklu lalu;' le!npo ynng kurallQleOI-'1 sarna dengan waktu JaJuh tempo imb3lan yang befsanglutan

The liability recognised in the statements of {maneia{ position in respect of the (1ef/lteo bene!l: pensfQn plan is the pr&senr value of the oefined benefit obligatIOn at the 5iatemenJ of !ilJanelal POSition dere less the f8k vB/ue of pian assets, fogether with aajuslf71enrs for unrec:lytliSed actusrial gains or loss8s and p4st service costs The defined benefit obligatIOn's (;alclo:atr;d Bflnually by ind8p4ndent actuaries USing tne proj&cted unit mdil mefhocJ Tra~ Plese!)1 vallie the deffned benefit oo#Jg8tion is defermJneo by diSCOunting the es!imBled ftllure cas}) ,h/fIOWS uSl/lg interest rates of high quality government bonos (conSldermg currently there IS <\0 deep market tor high-qualify COfpofate bOlldS} thaI are denomlflt!tred If1 the CUftBflr:y 1'1 wi, tel' fhf? benefit will be paid, and that have terms to rna/vHfi' appro_>rnafmg Ihe fellnS of lile ,.diJ{pt! pension liability

BetMn 'lang dlali.ql OJ !ap0ran laM dlTlOl1l''iaSl b,aya !asa lall.l dan

lermaSi.Jk bltJya la5~ Ii.!n, kerug1an ak!U
represent defined beMfit plans

Erpense cttarged to the s!a/emel':s of Income IncludeS tI)e curren! VH1..,rp amortIzation of past sennce COS! ami actuellal g81115 ana losses

bpoan bupga

""~I

€'~pel1se,

Pasl-servlce costs 8(e recogflIS(!,1 d'JQ'e{/IAtely ,11 If'p slater'lents cf 111('0";" !Il~' to (he pension plan are c-on(1!(!onal on the employees remal/ifjig II' ;' I;"; .'! 0' lime (the vesting penodJ in !titS case the past-servICe cosls !;If' am(t,;,zp(!

;'f'Jl'in.!l ol?'1:janl.mg ,epada sisa fna'i
01\

<'l stralghl-hfl&

baSIS oller me vesMg pemd

K:flnL.lngH!t ddr< ke'ug'<'I~\ ;1kh,
Ac:uaMtl gams and JO$o5es arismg (10m fI._penence adjustments m ;v:t;,ar'a! 8ssumpftOJ'ls and amendments to the penSion plan \l\lhen the amount of qill/l\ Jilti Josses exceeds 10% of the present vallie Of the defmed berl€!tt Ot 1096 of file fw: Vililit' Ilf program s assats at period end dale the excess afe charged Of c(&dl!ed to If;O'm'JP ohm! 1/1P average remaining servICe lives of me Itt/afed emplOyees I

pem,JhiSi;lrl I\Orltri1k le/ulang kellkil It..aryawa dihf'f1I'lo.an ~.(.W!IA' kP'i",llyd Pell,sahaar me~gakuj pf'San\lOIl pemukSa" ~onlral\ kPlja ~etl~d Perusahaan !nel~U"lu~kan komllmemiya .11l11lil rn('lTIllerhenllkH'1 kllOliall. lIf':fJA 1pr~gi1'1 k8f)'awan QeldaSfl!kall sualu renca'1a f()II~'nl !('rpeHne, ),ang lIernJ!1QI<.II1t:lrl unluk (!.t,a!alkan alau rpenyedl1JII.A0 pesangon p€r;;utu'1,3f1 ":)P1Iak ,eq;; <,pbaq,h hasil aan penawarar\ yAng dlbenkan unlulr. 111SnO(Hong pSI"rn;Hhenll;1"1 ser,Ha sukao'€,iF Pesangon yang i,HUh lernpo leblh daft 12 b,Han seleiat'l periOd;:> P/:'13;)orafl ak.an (lidlskon!(l ke nilal k
Tr;rmltlatlon bellel'i(s are wheoever ail rf>1"(l1oyee s employmellf is ,'elll1l1l.)lp ;

f,lu! '10rmd! ret;remery/ The C01HPAf)~' .'ecog;l,ses termlnarl(';!: oe;:!';!t!~

(tHllIonstraOl,. commlrfed 10 rerl1l,nalp IN: 0' Cllrrent elt1p!(JyPt'" .1C

del ailed 'orrriAi p1af1 WIth a 10 .... poSSd)li.ty 01 f)rO'l'dll'g :f}r'J1II1Cl(W:1!

IP5Hif Of all offer made to ellcouraqe voiU':Ii'lIY leduIld81lcy Benefits fa!!!,,;,. (jue ·',,~I mOl1rhs aner the end of the reporting t,.¥:liOO ale dlscolllli(:d fa thell presenl vaiPt'

Termlll8tlon benefirs PeS<"1I1QC'n

p

'i<:'Of'i:,W ,,'>Ia pP.IlS1U<1 flOIfT'al

n. TraCIe and ottwar p.yablt. Trade P8ya~! are ObllgBti(}fl!

n, Hutaog usaha dan IAinnyA Hutang u~h3 adatah kewajiban unluJ( membaY8r barang a/au jasa yang dlpeloleh dar pemaso., dalam kegiatan u~M normal HiJtang usaha lamnya berka'lan dengan iraf1sekSi plhak kellga alau pihak berelasl di luar kegialan usaha normal. Hutang usaM dan lamnya dlklasifili,asjkan sebagal lisbilitas jangka pendek olla pemtJayaran dilakukan dalarT' iang .. a wak!u satu lahun atau kurang Bila tldak. Bkan disajlkan ~ebagai liabiWSS IMgka p<:)f'lJang,

1;:­

to pay for goOdS or services that have Oeefl acqwred ,/1 fhp

of buSiness from suppliers Other parables are amounts due to thlfd 01 I plated par118S rof jransBCtions outtSid' the Ot'dlnBry course of business, Trade and othel payable,,; are clstSsified as current liab#ities if payment is due within one year or tess If not. mer ale ordinary COUfS,

presentad as non-current littbilities

T(ade and other parBbles are recogmsed Il1Itially at fair valtl& and subsequently measll,'f!d <'II amor1itSfJ(1 cost USing the 8n&ctive interest method

Hulang us-aha dan 1alOl\Y8 pada awalnya dlSkUi sebessr fljlfjl wajar dan kemud1!H'I diukuf pada blaya d,amO(1isasi dengan menggunakan mefooe bunga efekhf

0. Divldend$

O.Oil/jdel!

D.'vldend distribu!iOM to the Company's sharet>olders are recognised as a If80'lify Company's finaflOal sfateftl8r'tfs 1M rIie penod m which tile dlvK1&nds are dec!afed

Pemt)!;lyaran dlvlden kepada pernegang sanalTI Perusahaan dlakw S(>Mgal laO!illas dalarn iaporan J(euangan Perusahaan dal8m penOde d_mana pembaglan divlden J),)ll11lmt.tlll

p. BasH:: .~rrHngs /;Ind IOS$ per share

p, Laba dan rut!" per sah.lm

BaSIC earnings ano iOss per share computed 0 y d1\t/dmg net mcome and nel welgt)ted..allerage (lumber of ordInary shales oufsranolllg durmg {he pet'lOd

:"";03 jan rug! berSlh pe: sa~am ::Iasar dlt'lItung dengan membagl laba G?>11 ,ugl ::>er$lh denga" !a:a.rala I€ r tlmbang J'-'ll"IAI' saham bIas-a ySf'g ber~dar selall'i' penode yang Q€rsarlgli.utan

13

iI)

"1(>

PT AMSTELCO INDONESIA T8K

Lampiran 5110 Schedule

CATATAN AT AS LAPORAN KEUANGAN INTERIM

NOTES TO THE INTERIM FINANCIAL STATEMENTS

30 JUN' 2014 DAN 31 DESEM6ER 2013

30 JUNE 2014 AND 31 DECEMBER 2013

(Oinyatakan dalam Rupiah, ke<:uali dinyatakan lain)

(Exp,.uea in Rupi,h, un/en otherwise .sUited)

2. IKHTlSAR KEBIJAKAN AKUNTANSI PENTING (Ianjutan)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POL/CIES (continue)

p. labs dan rug! per saham (Ianjutan)

p. Basic flamIng_ ,na

'oa, per shlr. (continue)

Ati entity shall preser'll basIC earmngs per share evell If tne amounts are negative (10,,)-'.) pe' share}

Oenya:lan ~aba per sa'1am dasar haru$ Ie tap dllakuk,an mekipun JUfTllahnya neg3bf (;ug! per saham)

q. Informasi tegmen

q. Segment information

Pengamb;i Ifeputusan operaSl0na! f'lenelaah hasl! dan mengambtl ~epvlusan padS !evel perusahaan Seh!rgga hanya lerClapat satu segrnen Selufuh operas: berads ;:h wilayar lndones,a

The chief operstmg dec/Stcn maker re\fJeW$ resLills and makes decIsion at a (omOri':¥' level there IS only one segment AN operations are wlthm indones/ilj

(, Pertimbangan akuntanSi dan sumber utama ketldakpastian estimasl

C,C

r Accounting judgmentll .nd key IOurces of 6$tlmation uncertainty The preparation of financial statements 111 conformity wdh indoneSIan FI'ldIlC'dl ACc:'OU/lf,ng Sfandards reqUires management to make estimates end assumptIons that affect (he reported amOunts of assets and liabJlit;.s dlscfosure of contmgent assets 8r'ld Itab'Mes at lhe date of the fI!1ancial statements, and the repo.r1ed amOunts of revenue and eil,penses (junnq 1M repofflng {.'>8nod, EsUmales, 4ssumpflOn and ludgements are cOnMuafly evaluated and drP bssed 0(1 histoncal experience and other factors. fnciudmg expectatIOns of future events that are believed to be reasOnabie under the Circumstances

Penyusuf',an laperaf' keuangan seSusi del"gan Sla~dar Akun!ansl ,<euangan d, 'ndoneSra mengharuskan manalemen unh.. k membual eStlmaSI dan asu'T1S, yang Mempengaruhl jumlan asel dan Ilabilltas yang dilaporkan, pengungkapan ase: dan kewajrban kont1njen pada langga! laporan keuangan, sena jurnlah pendapatan dan beban se!ama penode pe!aporan, Estimasl asumsi dan penilalsn tersebu! dleva!Uasl secara teNS mene"us dan berdasartc.an pengalaman hislorl5 dan fa~!or·fs~tot !,m-:nya lermasuk ekspeklasl penstfwa di masa merdanang yang diyakll1i waJar oerdasarkan SIIt,aSI yang sekararg ada,

J. CASH AND CASH EQUIVALENT

KAS DAN SET ARA KAS

31 Desember 2013 t

31 December 201 J

30 Juni 2014 I 30 June 2014

Pinak Ketiga

p"" 8ank elM8 N,aqa Ttl<. Jum!an

818,359.321

4. RESTRICTED CASH

4. KAS YANG DIBATASI PENGGUNAANNYA

R8$tdded cash of PT Bank efMS Maga Tbk amounting to Rp 1210,000000 (wilh I',teresl rate of 7. 12$% per annum) represents the Company's tfm#l ~pOSl!S used fO secure 'he Company's corporate credit card laClllty The Company wlthdrawr! thrs tll'rte depoSits on 2

Saldo kas yang dibata51 penggunaannya padS PT Bank. elMS Nlaga Ttk sebesar Rp1 ,210.000 000 (dengan tingkal bunga 7,125% per ~ahun) rnerupakan depo5:1to Perusahaan yang dlguoakan sebagai laminar; ata~ fasihlas kartu kredit perusahaan Jeposilo Inl !elah dlCBlrkan oler, Perusahaan per langga! 12 November 2013,

30

TaPI~dO

j

Noy"mber 2013,

S. PAYABLES TO RELATED PARTIES

5. HUTANG KEPADA PIHAK BERELASf JUOI

31 Desember 20131

_._..31 Dectmb.r 2013

16' 996.814

164.996.874

2014 I 30

31 Desember 2013 / 31 p••emb.r 2013

30 junl 2014 I 30 June 2014

Dollar AS

PT Benk CIMD Maga Tbh Total

818359.321

520453 520..453

I"vestments lid

Tapildo invutm&nts Ltd

Tllplfdo Invelfments Ltd

Pans tahJn 2013. Pe;usal1aan mempero'eh fasilltas pinJaman dan Taplldo :r'\veslmefl{s ~td sebesar Rp 164 996 874 dirnana plnJaman lersebul hdak. dlkena).;sn bUllga

164 996,874 which th/sloan not interest

Pada !al'iun 2014, Perusahsan memperoleh tambanan plnlsman senilsi Rp 613,000 000" dar! Tap!ldo Investments Lid, dirnana lambahan pinjamsn !efsetut Peru$ahaan gunak.an untuk membiayai Qperasional Perusahaan

In 2014, the Company obtllinttd additional loan from TIipldo Investments fAd amOwl!ed 10 Rp 66,000,000·, in which thf Company are using thiS additional loan to tmsnce the Compa11Y's operating fxpensfS.

...;hal catalan 13 uniul!\. Slfs! dan huouflgan alas lransaksl pihak bereissl

See Note

2013 the Company obtsmed a

13 tor tM nature of and f'l!Jlation!tn;p of the related ~rty transaCflotls

31 Desember 2013/

30 Jum 2014 I 3D

31 December 2013

.June 2014 .__

'46r",uS

facility Irom Tap/do mVf!ttments Ltd amol;;lted !o Rp

B. PAYABLES TO THIRD PARTIES

6. HUTANG KEPADA PIHAK KETIGA

p~

IOS/1

Cent~o"es!

2 '92570.307

Qupia'l

5511 883.598

Doda' .AS

7704453905

14

p" Hor1us Ce',\rC\ie$1 Rupla"1

De'lar

PT AMSTELCO INDONESIA TBK Lampiran 5111 Schedule CAT A T AN AT AS LAPORAN KEUANGAN INTERIM

NOTES TO THE INTERIM FINANCIAL STATEMENTS

30 JUNI 2014 DAN 31 DESEMBER 2013

30 JUNE 2014 AND 31 DECEMBER 2013

(Omyatakan dalam Rupiah, keeuall dinyatakan lain)

(Expr61111.d In RupMh, unlfus orherwi8e $tated)

6. PAYABLES TO THIRD PARTIES (CONTINUE)

6. HUTANG KEPADA PIHAK KETIGA ILANJUTANI

PT HOrfu, Ce11ttOveat

PT Hortus Ctntrovest 8erdasarkan Ai'\la Penyefahan Hal\,. Taglh No 61 ta'iggaf 10 Oktober 2013 y-ang dlbual d, I)adapan Nolans 8 Andy Wldyan!o. S Hq Pll.llsng PT Anoleum Energl Rama Kepada

Perusahaan telah djahnkan kepada PT Hanus C8'1lrolieSI, dltnS"l3 PT Ho;tt.s Ce"llro'Ves! merupakan Pinak tide I<. berelasi dengan Perusahaal" (llnal catalan. 7 mengenat Hutang Perusatlaan I«epada PT Ho(1uS CentroveSl) 8eraasarkar, Akla NOlans Oedy Prarnono, S H M Kn No 39 ianggal 26 M<:Hel 2Q14 Perusahaan telah rnernperoleh pefseluj.181i para pemegang saham Perusahaan unluk melallukan konverSI alas ~elu~ut) hutang Perwsahaan k!'pada pt H0!1:.J5 Centro vest menladl sanam Pefusahaan dengan nda! nOmll",a! Rp 100,- per lemba( saham Sampa~ dengan 18"9ga1 laporsn keuangan Inl, AklS ler,ebut masil') dalam proses perolehan perseiUiuan dan M..,nten Hwkum dan Hall Asssl Manusi8 R:epubhk Indonesia: dlmana kOf'\verSI at as hu!ang me'1jadi saham dlmaksud akan segers dtlaksanakan selelah dlperolehnya persetuluan darj Menlen Hukum dan Hak Asasi Manusla Repub!lk Manus!a dlmaksud

Based on Loan C6SSitJ Deed No, 61 dated 10 OctobfJr 2013 of B Al'ldy W1dyallfo S.Y (he Receivabls 01 PT Ar1o/stJm Energ! Rama 10 ih.., Company hBd It/ready frallsterred '0 PT Hor1tJs Centro vest, in wnich PT Hor1tJ$ Cenfrovesf IS lin tJnf''ffiBted PIJt1y of the COm{Mil'f (see Note 7 In regards to the Company's payaOie to PT HorttJs Centro"""5f)

Based on Notanal Deed No 39 daled March 28, 2014 of Dedy pramono H M K'l Ih€* Comparty have obtained the shareholder'S approval to convert all oJ the c.YilOdl!Y <: odrab!@,> 10 Pi Honus Centrovesf IrUo the Company's new shares wIth nO~l/1a; viiltle ?! "qp iO(l shart'J Ut'!til the date of tnlS finanCla! statemenls, the deed IS s!lll m process cht:il/1mg '~'t' approval of Min,ste,. of Law and Hums!) Rights 01 the Republic 0' II)donesla !11 which the aforementIoned convel'Slon shaH be raxe place after Ihe approvef of Mm,stet (if Law ,me Human Rights of tile ReptJbftC of Indonesis IS obtBlf"led by the Company

7. ACCRUED EXPENSES

1. BIAYA YANG MAS'H HARUS DIBAYAR

31 De•• mber 20131

31 Pt•• mber 2013

30 Juni 2014 I 30 __ ~~une 2014 Jasa Profeslonal

La'n-la!fi

47500000

245400000

ProleSS:Ollal Fee

1 900 000

1900 000

Others

49.400.000

241.300,000

Jumlah Siaya yang rnallh harus dibayar

8.1AJ(ATION

8. PERPAJAKAN

a.

1ot.! Accrued Expenses

a. T,xe4 P,ysbl.

Hutang Pa}8k 30 Juni 2014 I 30 ~~lfnt2014

Palak PenghaSllar. PSi

31 O...mbOr 20131

31 Otc,mb.r 2013

Income ta" article 2 J Wtfho/dlllq tax artiCle n Valu" Aader: Tax (VATJ

2~

Pajak Penqhssl1ar. Psi 23 Papl!i. Penambahal'l N;lal

Tot,1 Taxu

Jumlah HutanQ Pajak

b, Income faxes expense,

b 8eban pajak penghasilan badan Perhltungan beban paja\<.. penghasll8r'1 k'(il adalah sbb

tlte cBlculation of ctJrmnt income tax e;(pensesas foHows

30 Juni 2014 I 30 June 2014 Laba {rug!) sebelum pajak penghasilan

1559 128.6861

31 De. .mt>er 2013 1

31 December 2013

i1 802.1321411 Permanent diNereQ,u'

Beda tetae:

Pellsltv

Penal!!

K,eul'llungan dar:

,"come due 10 wnfe off

penghapu~an

PlOvlS! Im:'a!sn

of

~efja

fee 10' employe?

1532160001

i559 '28686)

(1855348741)

komoensaSI ken.. Qlan

13844 '02 483)

11988753742)

flsllal sele!ah

kompl!!"lSas! ken.Jglar,

(4403231 169!

(3844 102483)

f,sea,

K.,IQI

Pe(~I\ungar: pa;ak peng~aS!lan kWI dl:ak'lkap berdasarkan estimasl pe'1ghasda(l kena

Nqal lersebut mungklfi d sesu81kan ketika SPT \ahunar d·sampa!kan ke

D!rek:ors: Jendera! Pajak ("DJP"j

(JrOv,.~!OI1

5ub;ecf

-e,oooas,an yang d!kenal<_an f:nal Seban yanp tidak daOSI dlkufang~.an lJlil",,, pajak

palak

P~Y!lblc

Current mcome tax computalfOns are based be adjusted when annual tax retums

lOSS

aftei

ccmpen~.3led 10S$

011 est'mated taxable /I1come

are Meo to rhe Duectorate General Of

The ar);(\Ullts OlDy TaA I 'DG T 1

PT AMSTELCO INDONESIA TBK Lampiran 5/12

Schedule

CAT AT AN A TAS LAPORAN KEUANGAN INTERIM

NOTES

T::l THE INTERIM FINANCIAL STA TEMENIS

)0 JUN, 2014 DAN 31 DESEMBER 201)

30 JUNE 2014 AND 31 DECEMBER 2[;1 J

IOtnyalakal"l dalam Rupiah, keGuaH dlnyatakan lain)

(EJlfP~!1!fed in RUPllth, unless orhel"'Wl$e stated!

MODAL SAHAM SuSU'lan

9. SHARE CAPITAL

pe'1~egang

The Company snarehOlders sfruCture as at ]0 June 2014 a.1d 3 t December 20: J were a'i

saham Perusahaan pada laoggal 30 JUfjl 20 4 dar: 31 Oesember 1

2013 adalah sebagal benkul

Pemegang uhaml Shareholde-rs

As.la Net Life Pte LId

Jumlah uhaml

% J(epemililf:,nI

Number of shares

Own.rshlp

Juml,h mod,1i TO,.}

sit.,..

Tapildo Investments Ltd

23438000 14400000

38% 23%

11719000(),)0

7.200 000. O'JO

BliSS Cenl.Jry tnvesments Lid

13325.926

22%

6 662.963.0'0

10162.000

17%

5.081 000 CaD

100%

30.562 963 0",0

Masyarakat {public (masiog ,masing k,Jfar"lg daqleach below SO!!»)

61325.926

Modal saham ; share capital

9. SkARE CAPITAL (ContinUfld)

9. MODAL SAHAM Il.njutanl Pada langga! 10 Oktobet 2013, TaplldO Investments Ud T elah membe!i 14 400000 !embar saham yang sebelumnya dimillk! PresidiO Capital Hatding uml!ed

On October 10, 2013, T8piJdo inve$tments Ltd has bOU9ht 14.401),000 s,'"'ares which was previously owned by PteSidio Capitai Holding limIted

Pada ianggal 10 Oktoter 2013, PT As,s Net life Pte LId Telah meMbeh 23438 000 lemba' saham yang Sebe\uml"ya dlmlllki PT lnkaplia Par"1ner s

On October 10 20t3, PT ASia Net Life Pre Ud has bought 23 438 000 shares whir!" .va,'S previously owned by PT InkBptta PIJrtr'lfHS

10. OPERA TlNG E)(PENSE

10. BEBAN USAHA

) I a..ember 2013 I 31 December 2013

30 Junl 2014 130 2014

_~..June

':'31; ,loan

da'~

>.In:arV;l.ar')

,,:asa oroieslona

119 38;;

ooe

312700 000

93323432 22.534687 4()6037 ()65

38821 200

lida" Clan Pubilkas Jasa 1C!.:WS dar adm'lilslras: Se'W8

292'4500 '1616000 2289500 201241.200

30 Junl20141 30 June 2014 (1.5508341

(5116000001 152874182

Beban keuanQan Pena!ll Sellsih Kurs Pendapalan keuangan Pendaoalan alas penghapussn hutang ~aln·laln. b6fSIh Jumlah bebanl(peOdapatali) laln·lain bersih

OUJers Total

31

De•• mber 20131

31

Deeembir 2913

(6.712.399) (45.900000) 11132.275037)

to

Flfr811Ce mcome

53216.000 165.545.480

4.289 166

/I1COmtJ due to wn'te off of payables

Others nel

1965.185958)

(357887 486J

12 GAIN (L OSS) PER SHARE Calculatiort of basIC eamiflg (loSS} per share IS .as folfow

Mala" sebagal benxut

30 Juni 20131

30 Junl 2014 j 30 Ju"" 2014

lana: Rugi 8erSIh Rala-raJa te'1'mbang dan Jurnlah saham unluk

30 J~n. 2013 (38001059 1 1

(559128686)

WeIghted average numbers ro shares UJ compute baSIC losS per $·'1ares

61325.926

n.1Q!
PerusaMa" 110ak memll!kl efe"lt yat'\g berslfa\ diluht pada 30 J"n, 20'': Descf'1cer 2013

G,in (lo$$) per Shares

(0,01)

i9,121

Laba {R\.Igi} per Saham

:I")e Company does not have

31

811.t

dlluflve Ord,r)ary ~,'1ares as ar JC Jullf'

Qecef"'lber 20 t3

13 RELA TED PARTIES TRANSACTION

13 TRA\lSAKSI DENGAN PIHAK BERElASI

30 Juni 20131

30 Juni 2014 I 30 __)uoo 2014

30 JUDl! 2013 P,y.bl. to relltted partie!)

Hutang kepadJ pihak relas! Tapi!do Investments Ud Jumlah

"f'Come (LoSS) due

Fll)ance Cost "ena!ty­ FOfeH}1l Erchange

\1 70 0000)

12 "ABA (RUGI) PER SAHAM DASAR

pe~rrturgan

2.351600

836946784

11. OTHoR INCOME (o)(PENSoS)

11 PENOAPATAN IBEBANllAIN • LAIN

Perhltungan lao a (rugii per saha'"!1 aasar

i nsu r8nce­

Advert/semenl and puOlication /'votary lees alKJ adf11If1ISlratlOiI

164.996874 1&4.998,814

230996.874 230,996.874

lb·

Tapildo lrlve"~trnents lid

Totat

PT AMSTELCO INDONESIA TBK lampiran 5113 Schedule CAT AT AN AT AS LAPORAN KEUANGAN INTERIM

NOTES TO THE INTERIM FINANCIAL STATEMENTS

JO JUNI 2014 DAN J1 DESEMBER 2013

JOJUNE 2014 AND 3' DECEMBER 20'3 tE.xpre5IU,d In Rupiah, unle55 otherwise stated)

14 ASET DAN UA81LITAS MONETER DALAM MATA UANG ASING ""set dan l!abf:ltas mCI",eler dalam mala :Jang as!ng pad'" 30 JUfl! 2014 lela" Q'kon"ers!kan "e riala'Tl rn;)la uang Rupiah dengan menggunal<_an kur'S AS$1 ::::: Rp 11969 t:erdasatkan kufS !engah Banlt indoneSIa SehAlJh hatlililas mOn$ter Perusahaan cralam mata u8ng asmg yang be-rdenommas.; Dolar AS adals'" seoagal benkut

14 MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CIJRRENClkS A/ 3C June 2014. monelery auets 81'(1 Jlablilrles dellOmmafed In lorergl1 Cu{'1"tl,. lr€v,s!atea !!lto RUPiah uSing an exchat;ge rare of US!, Rp 1 1.969 Oased Ban .. middle rale

o::>t'.' ';(fO';t;'-Y,1 "

All of the Company's mOfUftary liabilit,es denominated In foreJgn currency IS denominated In US

Dollars, as listed as foflows.' Rupiah

Ma\Q Uang Asingl Foreign CUfnlncy

Liability

U.billtas Utang kepada plhak ketiga

~ayaores ~o lhlrd party

$449.216

Net monetary In for@ign currency liabilities

Rp5.376.669.41&

$449.216

KewaJiban mon.ter bersih dalam mata uang .sing

15. FINANCIAL ASSETS AND FINANCIAL LIABILITIES

15. ASET KEUANGAN DAN LlABILITAS KEUANGAN

The tnformal,on gl\l~n below relates to the Company s fmanClal asse/s and liaD,filles :;~

8eQ!l.t;! 'n! adala~ kategon as.et dan liabih\aS keuangan dari Perusahaan

category

Pinjaman dan P,utangJ

LoamI and I1Jceivables

Jumlah I Total

Aset keuangan yanO' tetS.dls untuk dijuall AvallllbJ. 'OT ••1••

fln.neill/ ....t

Aut habilltu

keuangan lalnya I

Other flnanel.} ••••t

.nd li.biliti./J

30 June 2014 (Unaudifed)

lTidak

3-0 Junl 2014 dlaudlt)

Financll:lJ Asser

Aset keuangan

520453

520453

'24410374

Jumlah aset kelJangan

124

827

540453

124 4tO 374

Financial liAbilities

Llabllltas Keoangan 49.4CO 000

49 4CO 000

230996874

230996.674

7 569239 723 7849.636597

1569239723

Pa'faOles to Itlira Odr1'l!tS

1849636597

Totsl financial ilAbilities

81aya yang maslh hatus. <1'baya(

;...'tang Mpada p\r,ak berelas! 01arg k,epada plhak kehga

Jumlah liabllita$ keuangan

Alet keuangan yang­ Plnjaman dan

Piul.angl Jurnfah f Total

31

Oe$.rnb~r

10tIJI flndnclS! asset

Lo.ns .nd reee;w,blea

tero.dia untuk oljulIll

,,/IN

Avollobl. foT fln.ncl., ....t

ACUt,pd e1peil!:p

Aset liabllitaa

keuanoan lainy.;

Oth.T flnllne'lIl."_t

snall.bllltl..

31 December 2013 (Audited)

2013 (Oiaudlt)

Financial Asset

Aset keuangan

818359321

818359.321

Kas dan setara I<.as

Cash ana eqJIV,f)lell!s

1325" 4 374

rotAI {itu/nels! auet

,32814374

j.;~uangan

951173695

LiabiHtas KelJ2lngan Blaya yang mas,h harus

247 300 000

247300 000

995 874

164996874

Jumlah aset

F,nancia! l,sbWttes ACCfuP.(1 eJpense

d I 08)'
vlan.g l<.epada pJflak

~64

~efelas.,

7

Jumlah

~rabi1!tas

keuangan

704 453905

8 ·16 16G 719

7 704453905 ~·---8~·750

rn

Payables to

Total finanCldl

-d oaITI(:":; IlitDdHii~S

PT AMSTELCO INDONESIA TBK Lampiran 5114 Schedule CATATAN ATM LAPORAN KEUANGAN INTERIM

NOTES

30 JUNI2014 DAN 31 DESEMBER 2013

ro

THE INTERIM FINANCIAL STATEMENTS

30 JUNE 2014 AND 31 DECEMBER 2013

(Din',latakiu'l dalam Rupiah, keel/all dinyatakan lain}

(Expnned In Rupilth. unleU ort'lerwise stated)

16. KEBIJAKAN MANAJEMEN RISIKO KEUANGAN

16 FINANCIAL RISK MANAGEMENT POLICY

8eroagal ak.:,yttas yang dllakukar membuat Peru:sahaan !efek~pos !er"ladap berhagat fl5d'.;:) !<.Euarga r1 ~!sjk::; pasar {nllal lull,a:r mala ~.ang aSlng. lingkat harga lo:.omOQilas dan !Ing~al sulo;.u

The Company's aC!fvtfles eJtpose It 10 a vanety of ',la/lCla; nsks marJt;:e: ". w(11'19 effects of foreign currency exchange rares commodt'y pnces aod Jf'llereSr ratps: f Ipd;r (I,\k end fiqUfdity nsk The Companys Qverall nsk manag~ment programme fOCvse<; thp uf)aredlctablhty 01 commodIty pnces and Imanerai maf1l:8ts and seehs to mllllnll~e onlentla, adverse effects on the finanCial pettorm8nce cf a'ie Ccmpany

bur;gaj r'Slko kredt!, dar fisikO l~kUld!las TUjuan dall manaJ~HlHH'1 miko Perusahaan ad~lah u~tu",

mengldenllhk.as; mengu;"u( mengamat: dan me'ige!ola NSlko dasar dalam upaya: mehrdung keSlrambungan b,snlS dalam Jsngk.1 oanrarg dan memln,malkar dampak yang [,dak dlharap"an oada klneqa keuangan Perusa~aan

a Fak.tor "15111.0 ~euangan

a FII''lancial nSk factor (a) Markel nSk

I

R'sikO mala \.lang asing

I- Foreign exchange dsk The Company's financmg and the majonty' of If! operating expens~s are deilomll)aled III LlS Dolisrs however, since t.~ ~POr1ittg currenCf of tt'!t~ Company IS Rupu).t1 the Compaqv '
Pencanaan dan setlaglan buar bi3'y8 operasl Perusahaan dllakukan dalam mala uang Dolar AS, namun karena maLa uang pelaporan Perusahaan adalah Rupiah Perusahaar memlllki eltSOOSl
Pnce nsk

Ii

Pada saal i~I Per..Jsahaan belum mem\.lial ak!lvitasn'ya dalam memperoleh perdapa!an ..Jsaha Oleh karena Ilu, Perusahaan tldak lerk.era dampak yang !Ignifikan dan riuk..tuasl harga yang mungkln muneL.1 dl k.emudlan I"an

AI present the Company has not yet started ds actfvj'"es In Obtammg revenlle Therefore thF' Comp<Ji'y does not have a sigmlicsnt exposure to price fluctuatlO{ls rhat may flse 'f) !r,e furure

III RIS,kO suku bunga

iii Interest rote risk

EkspOSl.r Perusahaan ferhadap Sukt; bunga rendah apablla Mmjau dail sedlkllnya uei keuanga n alau haolhlas keuargan o! lapora:') posisl keuangan namun Perusahaan ler,J5 memOMor (1511',0 SJI<.u bunga Linluk me~TllrHma!ka~ dampak Mgat'f dan suku bunga lerhadao

The Company's mtere.st rate exposure IS mm/mat dvt'J to leS$ linSt'IClal asset-" or fl!lanc,al lrabllilfBS In Ute stBtel1'lents of financisl cos/lIon, flowevef, the Company mondors the IIJ(er€s/ rale nsk to mimmise any negatllle fmpacr of Interesl rate to the Company

Pefusahaan

Tabel benk.u! 1''11 merupakan nnCian dan asel keuangan dan 11aOllilas I<.el:angar'l Pe'usahaan yang d!pengaruhl o!eh perubahan s~ku bunga

The fol/owlng !ablt'J represenrs a breakdown of the Company s 'malle/a! ass('>t,"-. il<:
30 Juni 20141 30 June 2014 (Tldak dlaudlt/Unaudlted) SUku bunga mengambang / Floatil"lg rate

Kurang dari saW tahun/less than one year

Lebih dari satu tahun/ More than one year

Suku bung... tetap / Kurang dari satu tahunl Less than one year

~Ixed

rate

leb1h dari satu

Tidak dUcenakan

tahun/ More than one year

bunga/ Non Interest bearing

Jumlahl Total

Aset Keuangal"l Kas dal"\ setara kas

Financial Assets 520.453

Cash and cash

S20.4S3

equlVrilerH

Kas yang dibatasl pengguflaanflya

Jumlah Aset Keuangan

Cash

Rest(j(~ect

S20.4S3

520.453

,

Total Financial A~~et5

financialliabitit~et;.

UabiUtas Keu.angan

230.996.874

Ut<::l:11S !(epada p:hak berelasl

230.996.874

Payab/es ! n rplated ;!iHtH?5

Utang kepada pihak ketiga

7.56'1.239.723

7.569.239.723

Beban masih harus dibayar

Jumlah Uabilltas Keuan&an

7.569.239.123

49.400.000

49.400.000

280.3'16.874

7.849.636.591

PaY
t~lrd

part!ps. Accrued Expen-:tE'!. Total Financial

LlabiUtie-:t

(bi C!9dl( n'sks

RISlkO "'-redlt meruJuk pada rlslk:::: reka'laG gagal da:clf~) memenunl k,ewajlban ko'"'triJk~Ua;nya 1'arg r;,ergak:toalkan kerLglt:H~ !)agl Perusahaan RlsikO kredl! terutama berasal (jan kas dl oan~ dan ,as yang 1Ib~:a!., pengg..Jnaatinya

Credit nsk refers to fhe risk 01 ccuntemarty's failure Ie 'TIe€! cOn/ractual obllg'H'O":<' ,..",,!/,J1Q losses for the Company Creel!! t'1sl<. rnam!! cO('l1es Irom cash III bank and reS~Yi;tp(f

Mal'.3jemen yal'.!n akari ~emampuanny.3 urh.J1<. lerus mengendalikar aan mefflpenahank..an ekSpCSl..r yang r~I')'mal ler~adap fiSiko kredll mengingal Perusahaali menempatkan rekelJirig bank paoa ,nsliLJs: Io:.euangan dengan repulaSl calk..

credIt nsk given the Company's placed lis caSh .f' rellabJe flnAnCd!f rnSl;(,illcJ: WIt!! voo(J

RIS11l;O hkll'dl!as 'T'\Jnc,J! dajam sl!ua!)1 Pe;u5ahaan keswillan mempe(Oleh pendanaan KeblJakan ma:"laJemen nSlkc I kwditas .yaf'lg berhah·hall dllakuka'i dergan l'I1erJaga kecul<...Jpan '-as dan se:a,a kas Per",sahaan mengelo!a fisiko ,1~,Uld!\as def'lgan me'T'onilor perkifaa'1 arus kas d.:m SiUS kas ak:ual sena menyest..alkan prof!1 jatuh tempo dan aset dan llablil\as keu<Jr.gan

LIqUidIty nsk. anses rn stluBlions where tile Companv nas difficulties m 001,]11'1 11 9 f'i'!dilig Prudent foqUldlty nsk management Implies !1"al'llal!!m~ suffiCient caSh and cas" val€,':!s The Company manages IIquldlry nSK by COnilf"'luOusfy men/lenng forecast ArlO ;::<15 11 flows and mafchmg the matunly proNes 01 {via noS! ass~fs and llablil/ies

Ma'lagemenr believes m Its abIlity te cor:tlnlJous!y co.ntro! alld SvSladl a '7Wr'maJ ~~pOSuf'E' reputa/lon

b

CatHal nsA m3nagement

Cornoa",' r. conl,'1ue as a gO!f7g concern 111 orrJe' fo provide returns for shareholders and siakeho!dfUS and to marntam 8n oplinla! capital srrucfLre to reduC9 the cost or cil()drl' ii;e ComDany·s jOjeCfHteS whefl.maoaO;}I!lg caprfat are to safegu8ro rhe

1'\)Jual1 Perusahaar dalam oenge10I.3an permodalafl ada\af- iJrluk nlem;)f'f\ahank.an kela'lgsu'1gap :';S3'1a Perusahaan gura memoenk.an Imba! has II kep8da pemegarg sal1am dan ma'1faal kepada pemargku kepertlngan lal'1nya ser1a menlaga sln,kiLif modal :r8f'9 ophma l ul"ltuk meng\.lrang" b!aya medal

d!)wl~ '0

orl-of"

18·

---------­

.. -~-~- ..- - - ..

PT AMSTELCO INDONESIA T8K Lamplran 5/15 Schedule CATAT AN A TAB LAPORAN KEUANGAN INTERIM

NOTES TO THE INTERIM FINANCIAL STATEMENTS

30 JUNI 2014 DAN 31 DESEMBER 2013

30 JUNE 2014 AND 31 DECEMBER 2013

iOinyatakan dalam Rupiah, kecuali dinyat.akan lain)

16. KEBIJAKAN MANAJEMEN RI51KO KEUANGAN (LANJUTANl

(Exp,...,ed In #ilupiah, un!8$S otherwise stated)

16. FINANCIAL RISK MANAGEMENT POLICY (CONTINUEI

8 fv'1ara)emen fiSIkO permodalan (laf'lJutan)

b Capital risk management (COntinue)

Sesua dengan kOr'ldl$, saat Inl, Perusanaan meMperb31k" ataw menyesu«iLkan struktur mQdBlnya dengan merencanakan restfuKtu(lsaSI permOdalan. tldak membaglkan dIViden kepada pemeg3!"Jg saham, ef!SltH'ISI oengeluaran dar memperbesar cadangan

In respond '0 the current condition, the Company 15 itl the process of Improvmg dl1(J i:ldjUSII')g Its eapdal structure by Impfementll19 Its capital restructuring plan, withhOlding dl,lIdel1d payments to shareho/crers, mmlm,zing 8,pen!es and Improvmg res9rves c

17 KELANGSUNGAN USAHA

Fair value estimation

Management is of lhe opmton fha' the canymg value of lis financ,ai a5seiS ano appro'lmsJes the fair value of the IIIH~17CIt!! assets <Md liaMilt'es as af 30 June OecemQer 201],

Manaje'11er'l berpendapat bahwa mlal tercalta! dan aset dan !.abulas k.e,Jangannya mendekal! nltal waja( dan ase! dan itabd,\as k.eua~9an tersebu1 pada tanggal 30 Juri 2014 da*"l 31 Desem ber 2013

1

r

ilab!f;lle~

fwd

GOING CONCERN

Pada tanggal 30 Juhl 2014, PerL<sanaan 'nengalam sebesar Rp 559 128586 dan 'T'enga~lba!kan detls,1 pada !ahggal 31 Desember dan 2012 maslng-rna':'.lfIg sebesar Rp 50 274704770 dan Rp 59 715 576 084 Perusahaan p.,ga r"lengalaml arus kas negaLI dan ak!lvllas operasl sebesar Rp 883838868 dan rvgl operasl~na: yang berkefa nlll~an

As dl 30 JUl'1e 2C14 tne Company sO/flered SIQ!1d'Cal'1l losses amOanred :0 Rr :::.';;9 e!3F !Nd ffJspect/:,;ely that resulted In defrs;t 01 F?p (j(j 214704.170 iJf1d Rp 59 .~15 ;:84 !'),,,, Ccrnpany also suffered negative cas,"> floit\' from operatmg actlVlf1es of ,t:?p j 'Jfi 368 d11rl recurnng operating losses

Dafa'''n upsya mel"'lga~ssl masalah-rr.asalah lersebutmanSJemer Pe"usahaan al<.ar'\ mehgamb'llaligkah-langkah sebags' benkut

The Company's manageJ7iflnf Will JmpJemellf these steps to sOllnng thIS probles

5aham Perusahaaf'l Juga tela' ClihapU5Kan pencalalannya dan 8ursa Efek IndoneSia KendiSI llii menlmbulkan kesangs~an akan kernampuen Perusahaan un!uk dapal melanJutkan usahanya secare berkelanjutsn karena realisasl eset Perusahaan sangs1 berganlung pads peligembangan akl'vitas D1.SnIS baru Perusshaan Perusahaan Saf'lgal bergantu"lg pada dukungan ~euangan yang terus dlMnkan perusahaan aflhasinya PerUSaha8f'l !e:ah menenms sura! dati perusahaan aflhaslnya yang menyalakan akan membenkan d,Jkungan ksvangan kepads Perusahaan atas pe*"lyelesslan ~e .....aJiban Perusahaan ya"lg a,an Jatuh lempo dalam dua be1as bulan ke depa"l. Perusahaan Juga telah menenma sural dan kredltur-kredllutnya mengenal pS"Iundaan pembayara1 hu!Sng·hutangnya sampal dengan penode dua belas bulan kedepan

The Company'! stock also already deltsted by IndoneSia Stock Exchange These CondItiO!!.') raise $/gniffcanl doubt in the ability of fhe Compa.,y to conf/ntH! as a gomg concern SIIlCP. ultimate reali!Slion of the Company's assets depends on the successful development of Ils new bUJiness activity The Company 1$ crependent upon the conttnU/l'Ig flt1ancla' support of Irs sfflllJated compar#es The Company has received a letter of !Support from Irs affd,alec compally ro prOVide fmancial support for the setuemen! of the Company's obligations as and when the, may fa!! due fOr at leut the next twelve mOnth! The Company also received lerrer /(0('1 tmstmg creditors ro defer the repeyments Of the out!tdnding payable fOf II')e 'Je)' twp\·p

cada langgal lapors" 1"11 Perusat'iaan telah mengambll langkah·langkah untuk 'Tlt:'nGhadapl keadaan tersebut yallu dengan me!akukal1 perubahan bldang usaha dan s~rate9j bIS"IS ('iha! Catalan 1} Laporan keuangan lenamp!f lidak rnemasukkar, efek. dan segala pel'1yesuaian yang mungkl"l diperlukan jika Perusahaan tidak dapa! mt:'lanpJlkan kelangsungan usahanya di rr.asa depan. Manajemen yakm bahwa PeruSahaa(\ akaI'J mampu melanlutkan ke1angsungan usahanya karena Perusahaan akan menenma dukungan k.euangst; baik dati oerusahaan afiliasl maupun pemegang saham dan kfedilur·kredilur utama

As of tha date Of!he report, the Company has tak.en actions to o-vercome trral Str:la(,c!~ SoC>: oy changmg the buSiness actIVity and srrategy (.see Note 1) The liliiJnCla! statements do not include the effect of iJny adjustment! thai msy be reqwred ". t~e cannot continue as , going concern Management baliev8$ that the Company Will C'ontmue a~ a gOIng concem, ShTC8 the Company wl/l receIVe co(lf/lluing flrlltnc!al support from elrher the­ affiliated e(Jmpanios or shareholder and major credlfors

mOI?f,>'$