PROPERTY AND EQUIPMENT continued
9. PROPERTY AND EQUIPMENT continued
c. Others continued iii For the nine-month periods ended September 30, 2016 and 2015, the Group received proceeds from the insurance claim on lost and broken property and equipment, with a total value of Rp103 billion and Rp88 billion, respectively. The proceeds were recorded as part of “Other Income” in the consolidated statements of profit or loss and other comprehensive income. As of September 30, 2016 dan 2015, the net carrying values of those assets of Rp36 billion and Rp14 billion, respectively, were charged to the consolidated statements of profit or loss and other comprehensive income. iv In 2016, Telkomsel decided to replace certain equipment units with net carrying amount of Rp90 billion, as part of its modernization program. Accordingly, Telkomsel accelerated the depreciation of such equipment. For the nine-month period ended September 30, 2016, the additional depreciation expense amounted to Rp85 billion. In 2015, Telkomsel decided to replace certain equipment with a net carrying value amounting to Rp1,967 billion, as part of a modernization program. Accordingly, Telkomsel accelerated the depreciation of such equipment. For the nine-month period ended September 30, 2016 amounted to Rp279 billion. The impact of the acceleration of depreciation of certain equipment units will decrease profit before income tax in future periods as follows: Years Amount 2016 3 months 30 2017 30 In 2014, the useful life of Telkomsel’s buildings and transmission changed from 20 years to 40 years and from 10 years to 15 and 20 years, respectively, to reflect the current economic life of the building and the transmission. For the nine-month period ended September 30, 2016, the reduction in depreciation amounted to Rp183 billion. The impact of the changes in the estimated useful life of the buildings and transmission will increase profit before income tax in future periods as follows: Years Amount 2016 3 months 61 2017 198 2018 135 v Exchange of property and equipment In 2012 and 2011, the Company entered into a Procurement and Installation Agreement for the Modernization of the Copper Cable Network through Optimalization of Asset Copper Cable Network through Trade InTrade Off method with PT Len Industri “LEN” and PT Industri Telekomunikasi Indonesia “INTI”, respectively. In 2016 and 2015, the Company derecognized the copper cable network asset with net carrying value of Rp446 billion and Rp7 billion, respectively, and recorded the fiber optic network asset from the exchange transaction of Rp422 billion and Rp750 billion, respectively. As of September 30, 2016, Telkomsel’s equipments with net carrying amount of Rp64 billion will be exchanged with equipment from Nokia Siemens Network Oy and PT. Huawei Tech Investment, therefore, these equipments were presented as Assets Held For Sale in the consolidated statements of financial position. PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2016 and For the Nine-Month Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 459. PROPERTY AND EQUIPMENT continued
Parts
» FS English Q3 2016 FINAL ammend2
» GENERAL a. Establishment and general information
» Public offering of securities of the Company
» GENERAL continued c. Public offering of securities of the Company continued
» GENERAL continued FS English Q3 2016 FINAL ammend2
» GENERAL continued d. Subsidiaries continued
» Authorization for the issuance of the consolidated financial statements
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transactions with related parties
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued h. Inventories
» Intangible assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued h. Inventories
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued n. Deferred charges - land rights
» Revenue and expense recognition
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Employee benefits continued
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Employee benefits continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
» Basic and diluted earnings per share and earnings per ADS
» Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
» CASH AND CASH EQUIVALENTS continued
» OTHER CURRENT FINANCIAL ASSETS
» TRADE AND OTHER RECEIVABLES continued
» INVENTORIES FS English Q3 2016 FINAL ammend2
» ADVANCES AND PREPAID EXPENSES September 30, LONG-TERM INVESTMENTS
» LONG-TERM INVESTMENTS continued FS English Q3 2016 FINAL ammend2
» LONG-TERM INVESTMENTS continued PROPERTY AND EQUIPMENT
» PROPERTY AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS continued
» ACCRUED EXPENSES September 30, FS English Q3 2016 FINAL ammend2
» UNEARNED INCOME FS English Q3 2016 FINAL ammend2
» SHORT-TERM BANK LOANS AN CURRENT MATURITIES OF LONG-TERM BORROWINGS continued
» SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS continued
» LONG-TERM BORROWINGS continued FS English Q3 2016 FINAL ammend2
» LONG-TERM BORROWINGS continued LONG-TERM BORROWINGS continued
» Trade LONG-TERM BORROWINGS continued
» NON-CONTROLLING INTERESTS FS English Q3 2016 FINAL ammend2
» NON-CONTROLLING INTERESTS continued FS English Q3 2016 FINAL ammend2
» CAPITAL STOCK FS English Q3 2016 FINAL ammend2
» 2,541 2,601,779,800 3,804 ADDITIONAL PAID-IN CAPITAL September 30,
» TREASURY STOCK continued OTHER EQUITY September 30,
» REVENUES 2016 FS English Q3 2016 FINAL ammend2
» OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES
» GENERAL AND ADMINISTRATIVE EXPENSES
» TAXATION continued FS English Q3 2016 FINAL ammend2
» CASH DIVIDENDS AND GENERAL RESERVE
» PENSION AND OTHER POST-EMPLOYMENT BENEFITS
» PENSION AND OTHER POST-EMPLOYMENT BENEFITS continued
» PENSION AND OTHER POST-EMPLOYMENT BENEFITS continued a. Pension benefit costs continued
» Rate of compensation increases
» Post-employment health care benefit provisions
» Obligation under the Labor Law provisions
» 5,010 2016 2,521 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties
» 617 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 895 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 318 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Cash and cash equivalents Note 3
» Other current financial assets Note 4
» 1,104 Trade receivables - net Note 5 1,458
» 15 Trade receivables - net Note 5 1,458
» e. Advances and other non- 6
» Indosat Trade payables Note 12
» Sub-total Trade payables Note 12
» Bangtelindo Trade payables Note 12
» Entities under common control
» State-owned banks Accrued expenses Note 13
» 19 i. Advances from customers and suppliers
» BNI Advances from customers and suppliers
» Total Two-step loans Note 16a
» 1,520 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» k. Long-term bank loans - net Note 16c
» BRI RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Total Significant agreements with related parties
» RELATED PARTY TRANSACTIONS continued c. Significant agreements with related parties
» RELATED PARTY TRANSACTIONS continued d. Key management personnel remuneration
» OPERATING SEGMENT FS English Q3 2016 FINAL ammend2
» Fixed line telephone tariffs
» Mobile cellular telephone tariffs
» OPERATING SEGMENT continued SIGNIFICANT COMMITMENTS AND AGREEMENTS
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued a. Capital expenditures continued
» Others SIGNIFICANT COMMITMENTS AND AGREEMENTS continued b. Borrowings and other credit facilities
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued c. Others continued
» CONTINGENCIES FS English Q3 2016 FINAL ammend2
» CONTINGENCIES continued ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued FINANCIAL RISK MANAGEMENT
» FINANCIAL RISK MANAGEMENT continued
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