Basis of preparation of financial statements continued
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued h. Inventories
Inventories consist of components, which are subsequently expensed upon use. Components represent telephone terminals, cables, and other spare parts. Inventories also include Subscriber Identification Module “SIM” cards, handsets, set top boxes, wireless broadband modems and blank prepaid vouchers, which are expensed upon sale. The costs of inventories consist of the purchase price, import duties, other taxes, transport, handling, and other costs directly attributable to their acquisition. Inventories are recognized at the lower of cost and net realizable value. Net realizable value is the estimate of selling price less the costs to sell. Cost is determined using the weighted average method. The amounts of any write-down of inventories below cost to net realizable value and all losses of inventories are recognized as expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of inventories, arising from an increase in net realizable value, is recognized as a reduction in the amount of general and administrative expenses in the year in which the reversal occurs. Provision for obsolescence is primarily based on the estimated forecast of future usage of these inventory items.i. Prepaid expenses
Prepaid expenses are amortized over their future beneficial periods using the straight-line method.j. Assets held for sale
Assets or disposal groups are classified as held for sale when their carrying amount is to be recovered principally through a sale transaction rather than through continuing use and a sale is considered highly probable. They are stated at the lower of carrying amount and fair value less costs to sell. Assets that meet the criteria to be classified as held for sale are reclassified from property and equipment and depreciation on such assets is ceased.k. Intangible assets
Intangible assets mainly consist of software. Intangible assets are recognized if it is highly probable that the expected future economic benefits that are attributable to each asset will flow to the Group, and the cost of the asset can be reliably measured. Intangible assets are stated at cost less accumulated amortization and impairment losses, if any. Intangible assets are amortized over their estimated useful lives. The Group estimates the recoverable value of its intangible assets. When the carrying amount of an intangible asset exceeds its estimated recoverable amount, the asset is written down to its estimated recoverable amount.Parts
» FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» GENERAL a. Establishment and general information
» GENERAL continued a. Establishment and general information continued
» GENERAL continued b. FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» Public offering of securities of the Company
» GENERAL continued c. Public offering of securities of the Company continued
» GENERAL continued FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» GENERAL continued d. Subsidiaries continued
» Authorization for the issuance of the consolidated financial statements
» Basis of preparation of financial statements
» Basis of preparation of financial statements continued
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transactions with related parties
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» 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
» Basic and diluted earnings per share and earnings per ADS Segment information
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued z. Provision
» CASH AND CASH EQUIVALENTS continued
» OTHER CURRENT FINANCIAL ASSETS
» TRADE RECEIVABLES FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» TRADE RECEIVABLES continued FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» INVENTORIES 2016 FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» ADVANCES AND PREPAID EXPENSES 2016
» LONG-TERM INVESTMENTS FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» LONG-TERM INVESTMENTS continued FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» LONG-TERM INVESTMENTS continued PROPERTY AND EQUIPMENT
» PROPERTY AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS continued
» TRADE PAYABLES 2016 FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» ACCRUED EXPENSES 2016 FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS
» SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS continued
» US Rp LONG-TERM LOANS AND OTHER BORROWINGS continued
» LONG-TERM LOANS AND OTHER BORROWINGS continued
» Property and LONG-TERM LOANS AND OTHER BORROWINGS continued
» NON-CONTROLLING INTERESTS FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» NON-CONTROLLING INTERESTS continued FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» CAPITAL STOCK FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» TREASURY STOCK continued OTHER EQUITY 2016
» REVENUES 2016 FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» PERSONNEL EXPENSES FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» OPERATION, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES
» GENERAL AND ADMINISTRATIVE EXPENSES
» TAXATION FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» TAXATION continued FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» TAXATION continued BASIC AND DILUTED EARNINGS PER SHARE
» 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
» Other post-employment benefits provisions
» Obligation under the Labor Law
» Sensitivity Analysis PENSION AND OTHER POST-EMPLOYMENT BENEFITS continued e.
» 2,644 2016 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties
» 4,910 2016 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 845 2016 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 1,137 2016 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 875 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 4,250 2016 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 15,028 b. RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Trade receivables - net Note 5
» Advances and prepaid expenses Note 7
» Advances and other non - current assets Note 10
» Indosat 9 Trade payables Note 12
» 2,075 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Entities under common control
» 19 Advances from customers and suppliers
» 25 j. Two-step loans Note 16a
» Long-term bank loans - net Note 16c
» - Other borrowing Note 16d 697
» Significant agreements with related parties
» Key management personnel remuneration
» OPERATING SEGMENT FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» Fixed line telephone tariffs
» Mobile cellular telephone tariffs
» Interconnection tariffs TELECOMMUNICATIONS SERVICE TARIFFS
» 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
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» CONTINGENCIES FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» CONTINGENCIES continued FS English YE 2016 Audited PT Telekomunikasi Indonesia Tbk
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued FINANCIAL RISK MANAGEMENT
» FINANCIAL RISK MANAGEMENT continued
» 0.17 FINANCIAL RISK MANAGEMENT continued
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