Business combinations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued b. Principles of consolidation continued
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued k. Intangible assets continued
Intangible assets are amortized using the straight-line method, based on the estimated useful lives of the intangible assets as follows: Years Software 3-6 License 3-20 Other intangible assets 1-30 Intangible assets are derecognized on disposal, or when no further economic benefits are expected, either from further use or from disposal. The difference between the carrying amount and the net proceeds received from disposal is recognized in the consolidated statements of profit or loss and other comprehensive income.l. Property and equipment
Property and equipment are stated at cost less accumulated depreciation and impairment losses. The cost of an item of property and equipment includes: a purchase price, b any costs directly attributable to bringing the asset to its location and condition, and c the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. Each part of an item of property and equipment with a cost that is significant in relation to the total cost of the item is depreciated separately. Property and equipment, except land rights, are depreciated using the straight-line method based on the estimated useful lives of the assets as follows: Years Buildings 15-40 Leasehold improvements 2-15 Switching equipment 3-15 Telegraph, telex and data communication equipment 5-15 Transmission installation and equipment 3-25 Satelite, earth station and equipment 3-20 Cable network 5-25 Power supply 3-20 Data processing equipment 3-20 Other telecommunication peripherals 5 Office equipment 2-5 Vehicles 4-8 Customer Premis es Equipment “CPE” asset 4-5 Other equipment 2-5 Significant expenditures related to leasehold improvements are capitalized and depreciated over the lease term. The depreciation method, useful life and residual value of an asset are reviewed at least at each financial year-end and adjusted, if appropriate. The residual value of an asset is the estimated amount that the Group would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset is already of the age and in the condition expected at the end of its useful life. Property and equipment acquired in exchange for a non-monetary asset or for a combination of monetary and non-monetary assets are measured at fair value unless, i the exchange transaction lacks commercial substance; or ii the fair value of neither the asset received nor the asset given up is reliably measurable. PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Figures in tables are expressed in billions of Rupiah, unless otherwise stated 222. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
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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