PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued SEPTEMBER 30, 2005 AND 2006, AND FOR THE NINE MONTHS PERIOD ENDED
SEPTEMBER 30, 2005 AND 2006 Figures in tables are presented in millions of Rupiah, unless otherwise stated
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48. JOINT OPERATION SCHEMES “KSO” continued
At the end of the KSO period, all rights, title and interests of BSI in existing installations and all work in progress, inventories, equipment, materials, plans and data relating to any approved additional new
installation projects then uncompleted or in respect of which the tests have not been successfully completed, shall be sold and transferred to the Company without requiring any further action by any
party, upon payment by the Company to the KSO investor of: i. the net present value, if any, of the KSO investors projected share in DKSOR from the additional
new installations forming part of the KSO system on the termination date over the balance of the applicable payback periods, and
ii. an amount to be agreed upon between the Company and the KSO investor as a fair compensation in respect of any uncompleted or untested additional new installations transferred.
On October 19, 2006, the Company and BSI entered into an agreement to amend and restate the KSO agreement See Note 54a.
49. REVENUE-SHARING ARRANGEMENTS
The Company has entered into separate agreements with several investors under Revenue-Sharing Arrangements RSA to develop fixed lines, public card-phone booths including their maintenance
and related supporting telecommunications facilities. As of September 30, 2006, the Company has 95 RSA with 68 partners. The RSA are located mainly
in Palembang, Pekanbaru, Jakarta, East Java and Kalimantan with concession periods ranging from 16 to 176 months.
Under the RSA, the investors finance the costs incurred in developing telecommunications facilities. Upon completion of the construction, the Company manages and operates the facilities and bears the
cost of repairs and maintenance during the revenue-sharing period. The investors legally retain the rights to the property, plant and equipment constructed by them during the revenue-sharing periods.
At the end of each revenue-sharing period, the investors transfer the ownership of the facilities to the Company at a nominal price.
Generally, the revenues earned from the customers in the form of line installation charges are allocated in full to the investors. The revenues from outgoing telephone pulses and monthly
subscription charges are shared between the investors and the Company based on certain agreed ratio. The net book value of property, plant and equipment under RSA which have been transferred to
property, plant and equipment amounted to Rp36,756 million and Rp1,861 million in 2005 and 2006, respectively Note 13.
PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued SEPTEMBER 30, 2005 AND 2006, AND FOR THE NINE MONTHS PERIOD ENDED
SEPTEMBER 30, 2005 AND 2006 Figures in tables are presented in millions of Rupiah, unless otherwise stated
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50. TELECOMMUNICATIONS SERVICES TARIFFS
