PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued JUNE 30, 2008 AND 2009,
AND SIX MONTHS PERIOD ENDED JUNE 30, 2008 AND 2009 Figures in tables are presented in millions of Rupiah, unless otherwise stated
49
12. PROPERTY, PLANT AND EQUIPMENT UNDER RSA continued
The balances of unearned income on RSA as of June 30, 2008 and 2009, are as follows:
2008 2009
Gross amount 1,172,319
703,995 Accumulated amortization:
Beginning balance 704,269
427,037 Additions Note 34
110,738 70,893
Deductions 35,335
22,366 Ending balance
779,672 475,564
Net 392,647
228,431 13. ADVANCES AND OTHER NON-CURRENT ASSETS
Advances and other non-current assets as of June 30, 2008 and 2009 consist of:
2008 2009
Prepaid rent - net of current portion Note 8 804,775
891,727 Advances for purchase of property, plant and equipment
531,299 813,193
Deferred Indefeasible Right of Use “IRU” Agreement charges Note 44c.ii
159,773 148,418
Restricted cash 92,090
105,179 Deferred land rights charges
102,337 65,267
Security deposits 47,085
46,685 Equipment not used in operations - net
62,028 43,704
Others 11,919
21,715
Total 1,811,306
2,135,888
As of June 30, 2008 and 2009, restricted cash represent cash received from the Government relating to compensation for early termination of exclusive rights to be used for the construction of certain
infrastructures Notes 1a and 29 and time deposits with original maturities of more than one year pledged as collateral for bank guarantees.
Deferred land rights charges represent costs to extend the contractual life of the land rights which have been deferred and amortized over the contractual life Note 11d.vi.
As of June 30, 2009, equipment not used in operations represents Base Transceiver Station BTS and other equipment of the Company and Telkomsel temporarily taken out from operations but
planned to be reinstalled. Telkomsel’s depreciation charged to the consolidated statements of income for six months period ended June 30, 2008 and 2009 amounted to Rp.6,176 million and
Rp.14,809 million, respectively.
In 2008 and 2009, certain equipment of Telkomsel with a net carrying amount of Rp. 1,131 million and Rp.nil, respectively, was reclassified to property, plant and equipment Note 11.
Refer to Note 44 for details of related party transactions.
PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued JUNE 30, 2008 AND 2009,
AND SIX MONTHS PERIOD ENDED JUNE 30, 2008 AND 2009 Figures in tables are presented in millions of Rupiah, unless otherwise stated
50
14. GOODWILL AND OTHER INTANGIBLE ASSETS i The changes in the carrying amount of goodwill and other intangible assets for the six months
period ended June 30, 2008 and 2009 are as follows:
Other intangible
Goodwill assets
License Total
Gross carrying amount: Balance, December 31, 2007
- 8,419,906
436,000 8,855,906
Additions - Sigma’s software license -
25,614 -
25,614 Additions - acquisition of Sigma Note 4
99,944 189,405
- 289,349
Additions - the Company’s software -
112,735 -
112,735 Balance, June 30, 2008
99,944 8,747,660
436,000 9,283,604
Accumulated amortization: Balance, December 31, 2007
- 5,022,301
58,393 5,080,694
Accumulated - Sigma’s software license -
13,072 -
13,072 Amortization expense for six months
period Note 37 3,884
567,851 23,357
595,092 Balance, June 30, 2008
3,884 5,603,224
81,750 5,688,858
Net Book Value 96,060
3,144,436 354,250
3,594,746
Weighted-average amortization period 20 years
7.12 years 9.33 years
Other intangible
Goodwill assets
License Total
Gross carrying amount: Balance, December 31, 2008
106,544 8,969,599
436,000 9,512,143
Additions - Sigma’s software -
5,874 -
5,874 Reclassification - GSD’s software
- 50
- 50
Additions - the Company’s software -
5,622 -
5,622 Reclassification - the Company’s software
- 80,050
- 80,050
Balance, June 30, 2009 106,544
8,900,995 436,000
9,443,539 Accumulated amortization:
Balance, December 31, 2008 17,048
6,202,180 105,107
6,324,335 Amortization expense for six months
period Note 37 2,557
601,276 23,357
627,190 Reclassification - GSD’s software
- 4
- 4
Reclassification - the Company’s software -
38,148 -
38,148 Balance, June 30, 2009
19,605 6,765,304
128,464 6,913,373
Net Book Value 86,939
2,135,691 307,536
2,530,166
Weighted-average amortization period 19.17 years
7.08 years 9.33 years
As restated Note 53
ii Goodwill resulted from the acquisition of Sigma in 2008 Note 4 and Indonusa in 2008 Notes 1d.b and 1d.c. Goodwill is amortized using the straight-line method over a period of not
more than five years Note 2d. Other intangible assets resulted from the acquisitions of Dayamitra, Pramindo, TII, KSO IV and KSO VII, and represented the rights to operate the
business in the KSO areas.
iii The up-front fee paid by Telkomsel in February 2006 for the 3G license amounting to Rp.436,000 million was recognized as an intangible asset and is amortized over the term of the
3G license Notes 2j and 44a.ii.
PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued JUNE 30, 2008 AND 2009,
AND SIX MONTHS PERIOD ENDED JUNE 30, 2008 AND 2009 Figures in tables are presented in millions of Rupiah, unless otherwise stated
51
14. GOODWILL AND OTHER INTANGIBLE ASSETS continued
