Asset held for sale
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued m. Leases continued
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. Leased assets are depreciated using the same method and based on the useful lives as estimated for directly acquired property and equipment. However, if there is no reasonable certainty that the Company and subsidiaries will obtain ownership by the end of the lease term, the leased assets are fully depreciated over the shorter of the lease term and their economic useful lives. Lease arrangements that do not meet the above criteria are accounted for as operating leases for which payments are charged as an expense on the straight-line basis over the lease period.n. Deferred charges - land rights
On January 1, 2012, the Company and subsidiaries implemented ISAK 25, “Land Rights”, which are effective for financial reporting periods beginning on or after January 1, 2012. Based on ISAK 25, land rights include costs incurred to process the initial legal land rights are recognized as part of property and equipments and are not amortized. Costs incurred to process the extension or renewal of legal land rights are deferred and amortized over the shorter of the term of the land rights or the economic life of the land.o. Trade payables
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if payment is due within one year or less or in the normal operating cycle of the business if longer. If not, they are presented as non-current liabilities. Trade payables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method.p. Borrowings
Borrowings are recognized initially at fair value, net of transaction costs incurred. Borrowings are subsequently carried at amortized cost; any difference between the proceeds net of transaction costs and the redemption value is recognized in the consolidated statement of comprehensive income over the period of the borrowings using the effective interest method. Fees paid on the obtaining of loan facilities are recognized as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw-down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalized as a pre-payment for liquidity services and amortized over the period of the facility to which it relates.Parts
» Telekomunikasi Indonesia Eng
» GENERAL a. Establishment and general information
» Public offering of securities of the Company
» GENERAL continued d. Subsidiaries continued
» Basis of preparation of financial statements
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transactions with related parties
» Business combinations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Investments in associated companies
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued h. Inventories
» Intangible assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued h. Inventories
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued k. Intangible assets continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Deferred charges - land rights
» Trade payables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued m. Leases continued
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued m. Leases continued
» Revenue and expense recognition
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Employee benefits
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Employee benefits continued
» Financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued t. Income tax continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
» Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Retirement benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment of non-financial assets
» CASH AND CASH EQUIVALENTS 2012
» CASH AND CASH EQUIVALENTS continued 2012
» OTHER CURRENT FINANCIAL ASSETS 2012 TRADE RECEIVABLES
» TRADE RECEIVABLES continued Telekomunikasi Indonesia Eng
» INVENTORIES continued Telekomunikasi Indonesia Eng
» LONG-TERM INVESTMENTS Telekomunikasi Indonesia Eng
» LONG-TERM INVESTMENTS continued PROPERTY AND EQUIPMENT
» PROPERTY AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS continued
» INTANGIBLE ASSETS continued Telekomunikasi Indonesia Eng
» INTANGIBLE ASSETS continued TRADE PAYABLES December 31, December 31, January 1,
» ACCRUED EXPENSES 2012 Telekomunikasi Indonesia Eng
» UNEARNED INCOME Telekomunikasi Indonesia Eng
» SHORT-TERM BANK LOANS continued
» CURRENT MATURITIES OF LONG-TERM LIABILITIES continued
» TWO-STEP LOANS continued Telekomunikasi Indonesia Eng
» BONDS AND NOTES continued BANK LOANS continued
» BANK LOANS continued Telekomunikasi Indonesia Eng
» NON-CONTROLLING INTEREST 2012 CAPITAL STOCK 2012
» CAPITAL STOCK continued 2011 Telekomunikasi Indonesia Eng
» REVENUES 2012 Telekomunikasi Indonesia Eng
» REVENUES continued Telekomunikasi Indonesia Eng
» GENERAL AND ADMINISTRATIVE EXPENSES 2012 TAXATION
» TAXATION continued Telekomunikasi Indonesia Eng
» BASIC AND DILUTED EARNINGS PER SHARE
» RETIREMENT BENEFITS OBLIGATION continued
» RETIREMENT BENEFITS OBLIGATION continued a. Prepaid pension benefit costs continued
» RETIREMENT BENEFITS OBLIGATION continued b. Pension benefit costs provisions continued
» POST-RETIREMENT HEALTH CARE BENEFITS
» POST-RETIREMENT HEALTH CARE BENEFITS continued
» 4,859 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 764 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 322 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Cash and cash equivalents Note 3 8,992
» 7,700 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» b. Other current financial assets Note 4
» 406 Trade receivables - net Note 5 701
» d. Advances and prepaid expenses Note 7
» 97 Advances and other non-current assets Note 11
» 72 h. Advances from customers and suppliers
» 7 j. Short-term bank loans Note 16
» Long-term bank loans Note 20
» 6,514 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Key management personnel remuneration
» SEGMENT INFORMATION Telekomunikasi Indonesia Eng
» SEGMENT INFORMATION continued Telekomunikasi Indonesia Eng
» Mobile cellular telephone tariffs
» Interconnection tariffs TELECOMMUNICATIONS SERVICES TARIFFS
» SIGNIFICANT COMMITMENTS AND AGREEMENTS SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued a. Capital expenditures continued
» Borrowings and other credit facilities
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued c. Others
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued c. Others continued
» CONTINGENCIES Telekomunikasi Indonesia Eng
» CONTINGENCIES continued Telekomunikasi Indonesia Eng
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued FINANCIAL RISK MANAGEMENT
» 0.49 FINANCIAL RISK MANAGEMENT continued
» FINANCIAL RISK MANAGEMENT continued
» CAPITAL MANAGEMENT continued Telekomunikasi Indonesia Eng
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