SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued b. Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
d. Business combinations Business combination is accounted for using the acquisition method. The consideration transferred is measured at fair value, which is the aggregate of the fair value of the assets transferred, liabilities incurred or assumed and the equity instruments issued in exchange for control of the acquiree. For each business combination, non-controlling interest is measured at fair value or at the proportionate share of the acquiree PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended Unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 222. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued e. Cash and cash equivalents
Cash and cash equivalents comprises cash on hand and in banks and all unrestricted time deposits with an original maturity of three months or less at the time of placement. Time deposits with maturities of more than three months but not more than one year are presented as part of PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of June 30, 2015 and for the Six Months Period Then Ended Unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 232. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued g. Trade and other receivables
Trade and other receivables are recognized initially at fair value and subsequently measured at amortized cost, less provision for impairment. This provision for impairment is made based on managementParts
» FS Telkom 30 Juni 2015 English
» 832 INCOME TAX EXPENSE BENEFIT
» Public offering of securities of the Company
» GENERAL continued c. Public offering of securities of the Company continued
» GENERAL continued d. Subsidiaries continued
» GENERAL continued d. Subsidiaries continued GENERAL continued d. Subsidiaries continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued e. Cash and cash equivalents
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued g. Trade and other receivables
» Property and equipment SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued k. Intangible assets
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Deferred charges - land rights Borrowings
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Employee benefits continued
» Retirement benefits Impairment of non-financial assets
» BUSINESS COMBINATIONS CASH AND CASH EQUIVALENTS
» TRADE RECEIVABLES TRADE RECEIVABLES continued
» TRADE RECEIVABLES continued FS Telkom 30 Juni 2015 English
» LONG-TERM INVESTMENTS continued FS Telkom 30 Juni 2015 English
» PROPERTY AND EQUIPMENT continued PROPERTY AND EQUIPMENT continued
» PROPERTY AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS
» INTANGIBLE ASSETS i The details of intangible assets are as follows:
» TRADE PAYABLES December 31, FS Telkom 30 Juni 2015 English
» ACCRUED EXPENSES June 30, FS Telkom 30 Juni 2015 English
» UNEARNED INCOME June 30, FS Telkom 30 Juni 2015 English
» SHORT-TERM BANK LOANS FS Telkom 30 Juni 2015 English
» SHORT-TERM BANK LOANS continued
» TWO-STEP LOANS BONDS AND NOTES
» BONDS AND NOTES continued BANK LOANS
» BANK LOANS continued FS Telkom 30 Juni 2015 English
» NON-CONTROLLING INTERESTS FS Telkom 30 Juni 2015 English
» CAPITAL STOCK ADDITIONAL PAID-IN CAPITAL June 30,
» TREASURY STOCK continued REVENUES continued 2015
» PERSONNEL EXPENSES FS Telkom 30 Juni 2015 English
» GENERAL AND ADMINISTRATIVE EXPENSES TAXATION TAXATION continued
» TAXATION continued TAXATION continued
» TAXATION continued TAXATION continued TAXATION continued
» CASH DIVIDENDS AND GENERAL RESERVE POST-EMPLOYMENT HEALTH CARE BENEFITS PROVISIONS
» POST-EMPLOYMENT HEALTH CARE BENEFITS PROVISIONS continued
» b. Other current financial assets Note 5 898
» h. Advances from customers and suppliers
» 72 Short-term bank loans Note 16
» j. Short-term bank loans Note 16
» Long-term bank loans Note 20
» 9,513 Significant agreements with related parties
» RELATED PARTY TRANSACTIONS continued c. Significant agreements with related parties continued
» OPERATING SEGMENT FS Telkom 30 Juni 2015 English
» OPERATING SEGMENT continued TELECOMMUNICATIONS SERVICE TARIFFS
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» CONTINGENCIES continued FS Telkom 30 Juni 2015 English
» FINANCIAL RISK MANAGEMENT continued
» FINANCIAL RISK MANAGEMENT continued FINANCIAL RISK MANAGEMENT continued
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