Dewan Komisaris, Dewan Direksi, Komite
3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued a. Dasar penyusunan laporan keuangan konsolidasian lanjutan a. Basis for preparation of the consolidated financial statements continued Mata uang fungsional dan penyajian Functional and presentation currency Transaksi-transaksi yang termasuk dalam laporan keuangan pada tiap entitas Grup diukur dengan mata uang lingkungan ekonomi utama di mana entitas beroperasi “mata uang fungsional”. Laporan keuangan konsolidasian disajikan dalam Rupiah, yang merupakan mata uang fungsional dan penyajian Perseroan. Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates “the functional currency”. The consolidated financial statements are presented in Rupiah, which is the Company’s functional and presentation currency. Angka-angka dalam laporan keuangan konsolidasian ini dibulatkan menjadi jutaan Rupiah, kecuali dinyatakan lain. Figures in the consolidated financial statements are rounded in millions of Rupiah, unless otherwise stated. Perubahan atas Pernyataan Standar Akuntansi Keuangan “PSAK” dan Interpretasi Standar Akuntansi Keuangan “ISAK” Changes to the statements of financial accounting standards “PSAK” and interpretations of statements of financial accounting standards “ISAK” Penerapan dari perubahan interpretasi standar akuntansi berikut, yang berlaku efektif sejak tanggal 1 Januari 2014, tidak menyebabkan perubahan signifikan atas kebijakan akuntansi Perseroan dan tidak memberikan dampak yang material terhadap jumlah yang dilaporkan di laporan keuangan konsolidasian periode berjalan: The adoption of the following revised interpretation of the accounting standards, which are effective from 1 January 2014, did not result in substantial changes to the Company’s accounting policies and had no material effect on the amounts reported for the current period consolidated financial statements: - ISAK 27 revisi 2013 “Pengalihan aset dari pelanggan” - ISAK 28 revisi 2013 “Pengakhiran liabilitas keuangan dengan instrumen ekuitas” - ISAK 27 revised 2013 “Transfer of assets from customers” - ISAK 28 revised 2013 “Extinguishing financial liabilities with equity Instruments” Standar baru, revisi dan interpretasi yang telah diterbitkan, namun belum berlaku efektif untuk tahun buku yang dimulai pada atau setelah tanggal 1 Januari 2014 adalah sebagai berikut: New standards, amendments and interpretations issued but not yet effective for the financial year beginning 1 January 2014 are as follows: - PSAK 1 revisi 2013 “Penyajian laporan keuangan” - PSAK 4 revisi 2013 “Laporan keuangan tersendiri” - PSAK 15 revisi 2013 “Investasi pada entitas asosiasi dan ventura bersama” - PSAK 24 revisi 2013 “Imbalan kerja” - PSAK 46 revisi 2013 “Pajak penghasilan” - PSAK 48 revisi 2013 Penurunan nilai” - PSAK 50 revisi 2013 “Instrumen keuangan: Penyajian” - PSAK 1 revised 2013 “Presentation of financial statements” - PSAK 4 revised 2013 “Separate financial statements” - PSAK 15 revised 2013 “Investment in associates and joint ventures” - PSAK 24 revised 2013 “Employee benefits” - PSAK 46 revised 2013 “Income taxes” - PSAK 48 revised 2013 “Impairment” - PSAK 50 revised 2013 “Financial instrument: Presentation”Parts
» Pendirian dan informasi umum
» Establishment and general information
» Penawaran umum efek GENERAL continued
» The Company’s public offerings
» Ijin investasi GENERAL continued
» Investment license GENERAL continued
» Ijin investasi lanjutan GENERAL continued
» Investment license continued GENERAL continued
» Ijin penyelenggaraan GENERAL continued
» Operating license GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Ijin penyelenggaraan lanjutan GENERAL continued
» Operating licenses continued GENERAL continued
» UMUM lanjutan Daftar Laporan Audit
» Dewan Komisaris, Dewan Direksi, Komite Board
» Dewan Komisaris, Dewan Direksi, Komite
» Entitas anak GENERAL continued
» PENGGABUNGAN USAHA DENGAN PT AXIS
» Basis for preparation of the consolidated
» Prinsip-prinsip konsolidasian IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Principles of consolidation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pengendalian bersama entitas IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Jointly controlled entity IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak-pihak berelasi
» Related party transactions IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Leases IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset takberwujud IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Intangible assets IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pinjaman IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Loans IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Biaya emisi saham Share issuance costs
» Foreign currency translation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Perpajakan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Taxation IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Employee benefits IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset dan liabilitas keuangan Financial assets and liabilities
» Dividen IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Dividends IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Goodwill IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Saham treasuri Treasury shares
» CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA - PIHAK KETIGA
» TRADE RECEIVABLES - THIRD PARTIES
» PIUTANG USAHA - PIHAK KETIGA lanjutan
» BEBAN DIBAYAR DIMUKA Daftar Laporan Audit
» PREPAYMENTS Daftar Laporan Audit
» ASET LAIN-LAIN Daftar Laporan Audit
» OTHER ASSETS Daftar Laporan Audit
» ASET TETAP Daftar Laporan Audit
» FIXED ASSETS Daftar Laporan Audit
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAKBERWUJUD Daftar Laporan Audit
» INTANGIBLE ASSETS Daftar Laporan Audit
» ASET TAKBERWUJUD lanjutan Daftar Laporan Audit
» INTANGIBLE ASSETS continued Daftar Laporan Audit
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS
» INVESTMENT IN Daftar Laporan Audit
» INVESTASI PADA PENGENDALIAN BERSAMA ENTITAS lanjutan
» HUTANG USAHA DAN HUTANG LAIN-LAIN TRADE AND OTHER PAYABLES
» HUTANG USAHA Daftar Laporan Audit
» TRADE AND OTHER PAYABLES continued
» BEBAN YANG MASIH HARUS DIBAYAR - PIHAK
» PENDAPATAN TANGGUHAN DEFERRED REVENUE
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LIABILITAS SEWA LEASE LIABILITIES
» PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG
» PROVISIONS AND Daftar Laporan Audit
» PROVISI DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG lanjutan
» Imbalan pascakerja PROVISIONS AND
» Post-employment benefits PROVISIONS AND
» Penghentian sewa PROVISIONS AND
» Lease termination PROVISIONS AND
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» DIVIDEN DIVIDENDS Daftar Laporan Audit
» SALDO LABA Daftar Laporan Audit
» APPROPRIATED RETAINED EARNINGS Daftar Laporan Audit
» LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
» PENDAPATAN REVENUE Daftar Laporan Audit
» BEBAN INFRASTRUKTUR, PENJUALAN DAN PEMASARAN DAN UMUM DAN ADMINISTRASI
» Beban infrastruktur INFRASTRUCTURE, SALES AND MARKETING AND
» Infrastructure expenses INFRASTRUCTURE, SALES AND MARKETING AND
» Beban penjualan dan pemasaran
» Sales and marketing expenses
» General and administrative expenses
» BEBAN INTERKONEKSI Daftar Laporan Audit
» BEBAN GAJI Daftar Laporan Audit
» BIAYA KEUANGAN FINANCE COSTS
» INSTRUMEN DERIVATIF DERIVATIVE INSTRUMENTS
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Pajak dibayar dimuka lanjutan
» Prepaid taxes continued PERPAJAKAN lanjutan TAXATION continued
» Hutang pajak PERPAJAKAN lanjutan TAXATION continued
» Taxes payable PERPAJAKAN lanjutan TAXATION continued
» Manfaat beban pajak penghasilan
» Beban pajak penghasilan lanjutan
» Income tax expenses continued
» Liabilitas pajak tangguhan PERPAJAKAN lanjutan TAXATION continued
» Deferred tax liabilities PERPAJAKAN lanjutan TAXATION continued
» Liabilitas pajak tangguhan lanjutan
» Deferred tax liabilities continued Surat ketetapan pajak Tax assessments
» Surat ketetapan pajak lanjutan Tax assessments continued
» Surat ketetapan pajak lanjutan
» Tax assessments continued PERPAJAKAN lanjutan TAXATION continued
» Administrasi PERPAJAKAN lanjutan TAXATION continued
» Administration PERPAJAKAN lanjutan TAXATION continued
» INSTRUMEN DERIVATIF lanjutan DERIVATIVE INSTRUMENTS continued INFORMASI MENGENAI
» Nature of transactions and relationships
» INFORMASI MENGENAI Daftar Laporan Audit
» Piutang lain-lain RELATED PARTY INFORMATION continued b.
» Other receivables RELATED PARTY INFORMATION continued b.
» Hutang usaha dan hutang lain-lain
» Beban yang masih harus dibayar
» Accrued expense RELATED PARTY INFORMATION continued b.
» Beban interkoneksi dan beban langsung
» Beban bunga RELATED PARTY INFORMATION continued f.
» Interest expense RELATED PARTY INFORMATION continued f.
» Pinjaman pemegang saham RELATED PARTY INFORMATION continued i.
» Shareholder loan RELATED PARTY INFORMATION continued i.
» Belanja modal PERIKATAN COMMITMENTS
» Capital expenditures PERIKATAN COMMITMENTS
» Perikatan sewa operasi PERIKATAN COMMITMENTS
» Operating lease commitments PERIKATAN COMMITMENTS
» Perikatan biaya tahunan 3G lanjutan
» 3G annual fees commitments continued
» Investasi kontribusi modal saham
» Investment in capital contribution
» KONTINJENSI CONTINGENCY Daftar Laporan Audit
» KONTINJENSI lanjutan CONTINGENCY continued
» Tarif telepon selular TARIF JASA TELEKOMUNIKASI TELECOMMUNICATIONS SERVICES TARIFFS
» Mobile cellular telephone tariff
» Tarif telepon selular lanjutan
» Mobile cellular telephone tariff continued
» Tarif interkoneksi TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Interconnection tariff TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif interkoneksi lanjutan TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif interkoneksi ITKP TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» VoIP interconnection tariff TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif sewa jaringan TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Leased line tariff TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Tarif jasa lainnya TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» Other services TARIF JASA TELEKOMUNIKASI lanjutan TELECOMMUNICATIONS SERVICES TARIFFS
» PERJANJIAN PENTING Daftar Laporan Audit
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS Daftar Laporan Audit
» INFORMASI SEGMEN SEGMENT INFORMATION MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Setara kas MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Piutang sewa pembiayaan MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» Lease receivables MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan
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