Authorization of the consolidated financial statements

PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND SEPTEMBER 30, 2011 UNAUDITED AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 22 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued a. Basis of preparation of financial statements continued iii. PSAK No. 5 : Operating Segments The standard requires the entities to disclose information that enable users of the financial statements to evaluate the nature and financial effects of the business activities. The standard also enhances the definition of operating segment and the procedures used to identify and report operating segment. It requires a “management approach” under which segment information is presented on the same basis as that used for internal reporting purposes. This has not resulted in additional reportable segment presented. Operating segment information of the Company and its subsidiaries have been prepared under the revised disclosure requirements. iv. PSAK No. 7 : Related Party Disclosures The standard enhances the guidance of disclosure of related party relationships, transactions and outstanding balances, including commitments. It also makes clear that a member of the key management personnel is a related party, which in turn requires the disclosures of each category of remuneration and compensation of the key management personnel. The Company and its subsidiaries has evaluated its related party relationships and ensured the consolidated financial statements have been prepared under the revised disclosure requirements. v. PSAK No. 19 : Intangible Assets The standard enhances the guidance to recognize and measure the carrying amount of intangible assets, and requires specified disclosures about intangible assets. The Company and its subsidiaries has evaluated the recognition and measurement of the carrying amount of its intangible assets and ensured the consolidated financial statements have been prepared under the revised disclosure requirements. vi. PSAK No. 22 : Business Combinations The standard enhances the guidance to recognize and measure the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquire, and the goodwill acquired in the business combination in financial statements. The Company and its subsidiaries has evaluated the recognition and measurement of the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquire, and the goodwill acquired in the business combination in financial statements. The consolidated financial statements have been prepared under the revised disclosure requirements. vii. PSAK No. 23 : Revenue The standard enhances prescribes the accounting treatment of revenue arising from certain types of transactions and events. The Company and its subsidiaries has evaluated the accounting treatment of revenue arising from certain types of transactions and events. The consolidated financial statements have been prepared under the revised disclosure requirements. PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND SEPTEMBER 30, 2011 UNAUDITED AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 23 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued a. Basis of preparation of financial statements continued