Company’s Board of Commissioners, Directors, Audit Committee, Corporate Secretary and employees
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The consolidated financial statements of the Company and its subsidiaries have been prepared in accordance with Indonesian Financial Accounting Standars “IFAS” and Regulation of the Capital Market and Financial Institution Supervisory Board “Badan Pengawas Pasar Modal dan Lembaga Keuangan” or Bapepam-LK No. VIII.G.7 regarding “Financial Statements Presentation Guidelines” and Circular Letter No. SE-02PM2002 regarding “Financial Statements Presentation Guidelines for Issuers or Public Companies in Telecommunication Industry” and KEP-554BL2010 regarding the Amendment Regulation No. VIII.G.7 and Circular Letter No. SE-03BL2011 regarding “Financial Statements Presentation and Disclosure Guidelines for Issuers and Public Company”.a. Basis of preparation of financial statements
The consolidated financial statements, except for the consolidated statements of cash flows, are prepared on the accrual basis of accounting. The measurement basis used is historical cost, except for available-for sale financial assets. The consolidated statements of cash flows are prepared using the direct method and present the changes in cash and cash equivalents from operating, investing and financing activities. Figures in the consolidated financial statements are rounded to and presented in billions of Indonesian Rupiah “Rp.”, unless otherwise stated. The Company has reclassified non-controlling interest as at 31 December 2010 amounting to Rp.11,996 billion as part of equity and presented the consolidated statement of financial position as at the beginning of the comparative period. Changes to the statement of financial accounting standards and interpretation to statement of financial accounting standards On January 1 , 2011, the Company and its subsidiaries adopted new and revised statements of financial accounting standards “Pernyataan Standar Akuntansi Keuangan” or “PSAK” and interpretations of statement of financial accounting standards “Interpretasi Standar Akuntansi Keuangan” or “ISAK” that are mandatory for application from that date. Changes to the Company and its subsidiaries’ accounting policies have been made as required, in accordance with the transitional provisions in the respective standards and interpretations. • PSAK 1 Revised 2009, “Presentation of Financial Statements” The revised standard prohibits the presentation of items of income and expense that is “non- owner changes in equity” in the statement of changes in equity, requiring “non-owner changes in equity” to be presented separately from owner changes in equity. All “non-owner changes in equity” are required to be shown in a performance statement. Entities can choose whether to present one performance statement the statement of comprehensive income or two statements the income statement and statement of comprehensive income. All items of income or expenses are to be presented as arising from the entity’s ordinary activities. Where entities restate or reclassify comparative information, they will be required to present a restated statement of financial position as at the beginning comparative period in addition to the current requirement to present balance sheets at the end of the current period and comparative period.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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