Transactions with related parties
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
Property and equipment continued 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 the 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 property 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 on loans obtained to finance the construction of the asset, as long as it meets the definition of a qualifying asset are, capitalized in proportion to the average amount of accumulated expenditures during the period. Capitalization of borrowing cost ceases when the construction is completed and the asset is ready for its intended use.m. Leases
In determining whether an arrangement is, or contains a lease, the Group performs an evaluation over the substance of the arrangement. A lease is classified as a finance lease or operating lease based on the substance, not the forms of the contract. Finance lease is recognized if the lease transfers substantially all the risks and rewards incidental to the ownership of the leased asset. Assets and liabilities under a finance lease are recognized in the consolidated statement of financial position at 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 Group is added to the amount recognized as assets. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding liability. The finance charge is 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 are charged as expenses in the year 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 Group 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
Costs incurred to process the initial legal land rights are recognized as part of the property and equipment 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 legal term of the land rights or the economic life of the land.Parts
» GENERAL a. Establishment and general information
» Public offering of securities of the Company
» Subsidiaries GENERAL continued c. Public offering of securities of the Company continued
» GENERAL continued d. Subsidiaries continued
» Basis of preparation of financial statements
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transactions with related parties
» Investments in associated companies
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued h. Inventories continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Deferred charges - land rights
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued o. Trade payables
» 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
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
» Basic earnings per share and earnings per ADS
» Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued y. Segment information
» Retirement benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued y. Segment information
» BUSINESS COMBINATIONS a. Acquisitions
» BUSINESS COMBINATIONS continued a. Acquisitions continued
» Disposal of Indonusa BUSINESS COMBINATIONS continued a. Acquisitions continued
» CASH AND CASH EQUIVALENTS 2014
» CASH AND CASH EQUIVALENTS continued 2014
» OTHER CURRENT FINANCIAL ASSETS 2014
» TRADE RECEIVABLES FS YE Audited 2014 English
» TRADE RECEIVABLES continued FS YE Audited 2014 English
» INVENTORIES 2014 FS YE Audited 2014 English
» ADVANCES AND PREPAID EXPENSES 2014
» LONG-TERM INVESTMENTS FS YE Audited 2014 English
» LONG-TERM INVESTMENTS continued FS YE Audited 2014 English
» PROPERTY AND EQUIPMENT FS YE Audited 2014 English
» PROPERTY AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS continued
» INTANGIBLE ASSETS continued FS YE Audited 2014 English
» TRADE PAYABLES 2014 FS YE Audited 2014 English
» ACCRUED EXPENSES 2014 UNEARNED INCOME
» SHORT-TERM BANK LOANS continued
» CURRENT MATURITIES OF LONG-TERM LIABILITIES
» TWO-STEP LOANS continued FS YE Audited 2014 English
» BONDS AND NOTES FS YE Audited 2014 English
» BONDS AND NOTES continued BANK LOANS
» BANK LOANS continued FS YE Audited 2014 English
» BANK LOANS continued BANK LOANS continued NON-CONTROLLING INTERESTS
» CAPITAL STOCK 2014 FS YE Audited 2014 English
» TREASURY STOCK continued FS YE Audited 2014 English
» REVENUES 2014 FS YE Audited 2014 English
» REVENUES continued FS YE Audited 2014 English
» PERSONNEL EXPENSES FS YE Audited 2014 English
» OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES 2014
» GENERAL AND ADMINISTRATIVE EXPENSES 2014 TAXATION
» TAXATION continued FS YE Audited 2014 English
» TAXATION continued TAXATION continued
» CASH DIVIDENDS AND GENERAL RESERVE
» PENSION AND OTHER POST-EMPLOYMENT BENEFITS 2014
» Other post-employment benefits provisions
» Obligation under the Labor Law provisions
» Nature of relationships and accountstransactions with related parties
» 6,207 2014 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties
» 4,099 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties
» 602 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 408 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Cash and cash equivalents Note 4 10,464
» 11,736 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» b. Other current financial assets Note 5
» 900 Trade receivables - net Note 6 746
» d. Advances and prepaid expenses Note 8
» 55 Advances and other non-current assets Note 12
» 826 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» h. Advances from customers and suppliers
» 67 Short-term bank loans Note 17
» j. Short-term bank loans Note 17
» Long-term bank loans Note 21
» 7,463 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Significant agreements with related parties
» RELATED PARTY TRANSACTIONS continued
» SEGMENT INFORMATION FS YE Audited 2014 English
» SEGMENT INFORMATION continued FS YE Audited 2014 English
» REVENUE-SHARING ARRANGEMENTS “RSA” FS YE Audited 2014 English
» Fixed line telephone tariffs
» Mobile cellular telephone tariffs
» Capital expenditures continued SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» Borrowings and other credit facilities
» Borrowings and other credit facilities continued Others
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued c. Others continued
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» CONTINGENCIES FS YE Audited 2014 English
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