Transactions with related parties continued
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
continuedl. Property, plant and equipment - direct acquisitions
continued The Company and its subsidiaries periodically evaluate its property, plant and equipment for impairment, whenever events and circumstances indicate that the carrying amount of the assets may not be recoverable. When the carrying amount of an asset exceeds its estimated recoverable amount, the asset is written-down to its estimated recoverable amount, which is determined based upon the greater of its fair value less cost to sell or value in use. Spare parts and servicing equipment are carried as inventory and recognized in profit or loss as consumed. Major spare parts and stand-by equipment that are expected to be used for more than 12 months are recorded as part of property, plant and equipment. When assets are retired or otherwise disposed of, their cost and the related accumulated depreciation are eliminated from the consolidated statement of financial position, and the resulting gains or losses on the disposal or sale of property, plant and equipment are recognized in the consolidated statement of comprehensive income. Certain computer hardware can not be used without the availability of certain computer software. In such circumstance, the computer software is recorded as part of the computer hardware. If any computer software is independent from its computer hardware, it is recorded as part of intangible assets. The cost of maintenance and repairs is charged to the consolidated statement of comprehensive income as incurred. Significant renewals and betterments are capitalized. Property under construction is stated at cost until construction is completed, at which time it is reclassified to the specific property, plant and equipment account to which it relates. During the construction period until the property is ready for its intended use or sale, borrowing costs, which include interest expense and foreign currency exchange differences incurred to finance the construction of the asset, are capitalized in proportion to the average amount of accumulated expenditures during the period. Capitalization of borrowing cost ceases when the construction has been completed and the asset is ready for its intended use. Equipment temporarily unused is reclassified into equipment not used in operation and depreciated over their estimated useful life using straight-line method.m. Leases
A lease is classified as a finance lease or operating lease based on the substance not the form of the contract. Property, plant and equipment under finance lease is recognized if the lease transfers substantially all the risks and rewards incidental to ownership. Finance leases are recognized as assets and liabilities in the statement of financial positions as the amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Any initial direct costs of the Company and its subsidiaries are added to the amount recognized as an asset. Minimum lease payments shall be apportioned between the finance charge and the reduction of the outstanding liability. The finance charge shall be allocated to each period during the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability. Contingent rents shall be charged as expenses in the periods in which they are incurred.Parts
» AR Telkom 2011 English Lowrest
» Direct Ownership more than 50
» Direct Ownership 20 to 50 AR Telkom 2011 English Lowrest
» gatot rustamadji VP Treasury Management
» telecommunications gatot rustamadji SGM Community Development Center
» fixed Wireline Plain Old Telephone Services “POTS”
» fixed Wireless Prepaid Services cellular
» Internet services narrowband Broadband Dial-Up Services
» network services Leased circuit
» data communications services ISDN PRA
» Interconnection and Intercarrier services Transit Interconnection
» media Pay TV Indirect Ownership
» employee profile by position
» employee rewards employee proile by educational background
» It-Based Hr services employee proile by educational background
» Ongoing early retirement program
» deined contribution pension plan
» employee Health management post retirement Healthcare
» Plasa Telkom Health, safety and security at Work “k3”
» Service Level Guarantee Program “SLGP”
» fixed Wireline tarifs fixed Wireless tarif
» Idd tarifs employee proile by educational background
» voIp tarifs employee proile by educational background
» cellular tarifs • Postpaid Tariffs kartuHALO
» network tarifs • Leased Lines data communications tarifs • Broadband Access “Speedy”
» Interconnection tarifs employee proile by educational background
» Information, media and edutainment Business “Ime”
» Integrating the Telkom Group’s Ecosystem Solutions
» Investing in Information Technology “IT” services
» Investing in media and edutainment businesses
» Investing in the wholesale business and strategic international business opportunities
» Investing in strategic domestic opportunities by capitalizing on our assets
» Aligning the business structure and portfolio management
» Transforming the corporate culture
» telecommunications Business portfolio public phone kiosk tariffs
» Fixed Wireline Services employee proile by educational background
» Broadband and Internet Services
» Cellular Services employee proile by educational background
» fixed Wireless services employee proile by educational background
» Interconnection services employee proile by educational background
» network services employee proile by educational background
» new economic Business and strategic Opportunities portfolio
» fixed Wireline network employee proile by educational background
» fixed Wireless network employee proile by educational background
» Broadband network Backbone employee proile by educational background
» fixed Wireless network development cellular network development data network development
» revenues employee proile by educational background
» Direct Ownership less than 20 expenses
» Proit before Income Tax and Pre-Tax Margin
» Income Tax Expense AR Telkom 2011 English Lowrest
» Proit for the Year Attributable to Non-controlling Interest
» Proit for the Year Attributable to Owners of the Parent
» Equity AR Telkom 2011 English Lowrest
» Revenues AR Telkom 2011 English Lowrest
» Expenses AR Telkom 2011 English Lowrest
» GENERAL Establishment and general information
» Company’s Board of Commissioners, Directors, Audit Committee, Corporate Secretary and employees
» GENERAL Public offering of securities of the Company
» Public offering of securities of the Company
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Basis of preparation of financial statements
» Principles of consolidation Equity
» Transactions with related parties continued
» Investments in associated companies
» Property, plant and equipment - direct acquisitions
» Deferred charges for land rights
» Foreign currency translation Equity
» Financial instruments continued Dividends
» Critical Accounting Estimates and Judgements Critical Accounting Estimates and Judgements
» ACQUISITIONS OF PT ADMINISTRASI MEDIKA “AD MEDIKA”
» TRADE RECEIVABLES Retirement benefits
» TRADE RECEIVABLES INVENTORIES Retirement benefits
» LONG-TERM INVESTMENTS PROPERTY, PLANT AND EQUIPMENT
» PROPERTY, PLANT AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS INTANGIBLE ASSETS
» INTANGIBLE ASSETS continued Retirement benefits
» INTANGIBLE ASSETS continued TRADE PAYABLES 2011
» ACCRUED EXPENSES 2011 Retirement benefits
» UNEARNED INCOME 2011 Retirement benefits
» SHORT-TERM BANK LOANS Retirement benefits
» SHORT-TERM BANK LOANS continued MATURITIES OF LONG-TERM LIABILITIES
» MATURITIES OF LONG-TERM LIABILITIES continued TWO-STEP LOANS
» TWO-STEP LOANS continued BONDS AND NOTES
» BONDS AND NOTES continued BANK LOANS
» BANK LOANS continued Retirement benefits
» NON-CONTROLLING INTEREST 2011 CAPITAL STOCK 2011
» CAPITAL STOCK continued ADDITIONAL PAID-IN CAPITAL 2011
» PERSONNEL EXPENSES 2011 OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICES EXPENSES 2011
» GENERAL AND ADMINISTRATIVE EXPENSES 2011
» PENSION AND OTHER POST-RETIREMENT BENEFITS continued
» Pension benefit costs provisions continued
» POST-RETIREMENT HEALTH CARE BENEFITS
» POST-RETIREMENT HEALTH CARE BENEFITS continued
» RELATED PARTY TRANSACTIONS continued
» Nature of relationships and transactionsaccounts with related parties
» 1,101 Transactions with related parties continued
» Cash and cash equivalents Note 4 Available-for-sale financial assets
» 2,401 e. Advances and other non-current
» Accrued expenses Note 14 Equity
» Significant agreements with related parties
» SEGMENT INFORMATION Key management personnel remuneration
» SEGMENT INFORMATION continued Key management personnel remuneration
» REVENUE-SHARING ARRANGEMENTS “RSA” Key management personnel remuneration
» RSA continued Key management personnel remuneration
» TELECOMMUNICATIONS SERVICES TARIFFS Key management personnel remuneration
» Fixed line telephone tariffs
» TELECOMMUNICATIONS SERVICES TARIFFS continued
» Mobile cellular telephone tariffs continued
» COMMITMENTS AND SIGNIFICANT AGREEMENTS a.
» COMMITMENTS AND SIGNIFICANT AGREEMENTS continued
» Borrowings and other credit facilities
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued
» FINANCIAL RISK MANAGEMENT Others
» FINANCIAL RISK MANAGEMENT continued
» FINANCIAL RISK MANAGEMENT continued CAPITAL MANAGEMENT
» CAPITAL MANAGEMENT continued SUBSEQUENT EVENTS
» SUBSEQUENT EVENTS continued ACCOUNTS RECLASSIFICATION
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