F-59 PERUSAHAAN PERSEROAN PERSERO
PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of January 1, 2012 Restated, December 31, 2012 Restated and December 31, 2013 and for the years ended December 31, 2011 Restated, 2012 Restated and 2013
Figures in tables are presented in billions of rupiah, unless otherwise stated 14. INTANGIBLE ASSETS continued
Goodwill Software
License Other
intangible assets
Total
Gross carrying amount: Balance, January 1, 2013
269 2,909
66 400
3,644 Additions
1 521
1 114
637 Deductions
- 8
- 112
120 Reclassificationstranslations
- 10
- 1
9
Balance, December 31, 2013 270
3,432 67
401 4,170
Accumulated amortization: Balance, January 1, 2013
21 1,825
31 324
2,201 Amortization expense during the year
- 458
6 114
578 Deductions
- 8
- 112
120 Reclassificationstranslations
- 3
- -
3 Balance, December 31, 2013
21 2,278
37 326
2,662
Net Book Value 249
1,154 30
75 1,508
Weighted-average amortization period 7.51 years
11.30 years 9.78 years
ii Goodwill resulted from sales-purchase transaction of Data Center Business between Sigma and BDM in 2012 Note 1d, and from the acquisitions of Ad Medika in 2010 and Sigma in 2008.
iii The estimated annual amortization expense of intangible assets from December 31, 2013 is approximately Rp475 billion. The remaining amortization periods of intangible assets, excluding land rights, range from 1 to 20
years. iv As of December 31, 2013, the cost of fully amortized intangible assets that are still used in operations amounted
to Rp1,321 billion.
15. TRADE AND OTHER PAYABLES
Trade and other payables as of December 31, 2012 and 2013 consist of:
2012 2013
Trade payables 7,280
11,600 Other payables
177 388
Total trade and other payables 7,457
11,988
F-60 PERUSAHAAN PERSEROAN PERSERO
PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of January 1, 2012 Restated, December 31, 2012 Restated and December31, 2013 and for the years ended December 31, 2011 Restated, 2012 Restated and 2013
Figures in tables are presented in billions of rupiah, unless otherwise stated 15. TRADE AND OTHER PAYABLES continued
Trade payables to related parties and third parties as of December 31, 2012 and 2013 consist of:
2012 2013
Related parties Radio frequency usage charges, concession fees and USO charges
607 960
Purchases of equipment, materials and services 414
807 Payables to other telecommunications providers
20 21
Sub-total 1,041
1,788 Third parties
Purchases of equipment, materials and services 6,035
9,756 Payables to other telecommunications providers
204 56
Sub-total 6,239
9,812
Total 7,280
11,600
Trade payables by currency are as follows:
2012 2013
Rupiah 4,146
8,174 U.S. dollar
3,111 3,373
Others 23
53
Total 7,280
11,600
Refer to Note 35 for details of related party transactions.
16. ACCRUED EXPENSES 2012
2013
Operations, maintenance and telecommunications services 2,917
2,504 Salaries and benefits
1,491 1,453
General, administrative and marketing expenses 882
1,126 Interest and bank charges
174 181
Early retirement program Note 28 699
-
Total 6,163
5,264
F-61 PERUSAHAAN PERSEROAN PERSERO
PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of January 1, 2012 Restated, December 31, 2012 Restated and December31, 2013 and for the years ended December 31, 2011 Restated, 2012 Restated and 2013
Figures in tables are presented in billions of rupiah, unless otherwise stated 16. ACCRUED EXPENSES continued
Accruals for early retirement program arose from the Decision Letter No. PR.206.01r.02PD000COP- B00100002012 dated November 1, 2012 of the Human Capital and General Affairs Director on early retirement
program which was communicated to the employees on the same date. The Company estimated the accrual on the basis of the number of eligible employees that met the criteria stipulated in the Company’s regulation related to this
program. Accrued early retirement benefits as of December 31, 2012 amounting to Rp699 billion were charged to the 2012 consolidated statement of comprehensive income Note 28. In 2013, the early retirement program had been
completed and the related costs had been fully paid to the eligible employees.
Refer to Note 35 for details of related party transaction.
17. UNEARNED INCOME 2012
