Employee benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
u. Financial instruments
The Company and subsidiaries classify financial instruments into financial assets and financial liabilities. Financial assets and liabilities are recognized initially at fair value including transaction costs. These are subsequently measured either at fair value or amortized cost using the effective interest method in accordance with their classification. i. Financial assets The Company and subsidiaries classify their financial assets as i financial assets at fair value through profit or loss, ii loans and receivables, iii held-to-maturity financial assets or iv available-for-sale financial assets. The classification depends on the purpose for which the financial assets were acquired. Management determines the classification of financial assets at initial recognition. Purchases or sales of financial assets that require delivery of assets within a time frame established by regulation or convention in the marketplace regular way trades are recognized on the trade date, i.e., the date that the Company and subsidiaries commits to purchase or sell the assets. The Company s financial assets include cash and cash equivalents, other current financial assets, trade receivables and other receivables, long-term investments, advances and other non-current financial assets. a. Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are financial assets classified as held for trading. A financial asset is classified as held for trading if it is acquired principally for the purpose of selling or repurchasing it in the near term and for which there is evidence of a recent actual pattern of short-term profit taking. Gains or losses arising from changes in fair value of the trading securities are presented as other expensesincome in consolidated statements of comprehensive income in the period in which they arise. No financial assets were classified as financial assets at fair value through profit or loss as of June 30, 2013 and December 31, 2012. b. Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Loans and receivables consist of, among other things, cash and cash equivalents, trade receivables, other receivables, other current financial assets and other non-current financial assets. These are initially recognized at fair value including transaction costs and subsequently measured at amortized cost, using the effective interest method. PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2013 UNAUDITED AND FOR SIX MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR SIX MONTHS PERIOD ENDED JUNE 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 322. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
Parts
» Establishment and general information
» Establishment and general information continued
» GENERAL continued FS TLKM Q2 2013 English
» Public offering of securities of the Company
» Public offering of securities of the Company continued Subsidiaries
» GENERAL continued d. Subsidiaries continued
» Subsidiaries continued GENERAL continued
» Basis of preparation of financial statements
» Basis of preparation of financial statements continued
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions with related parties
» Transactions with related parties continued
» Business combinations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investments in associated companies
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and equipment - direct acquisitions
» Property and equipment - direct acquisitions continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Deferred charges - land rights
» Trade payables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Foreign currency translation Revenue and expense recognition
» Revenue and expense recognition continued
» Employee benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment information Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Retirement benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment of non-financial assets
» CASH AND CASH EQUIVALENTS continued
» OTHER CURRENT FINANCIAL ASSETS TRADE RECEIVABLES
» TRADE RECEIVABLES continued FS TLKM Q2 2013 English
» INVENTORIES FS TLKM Q2 2013 English
» LONG-TERM INVESTMENTS FS TLKM Q2 2013 English
» LONG-TERM INVESTMENTS continued PROPERTY AND EQUIPMENT
» PROPERTY AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS continued INTANGIBLE ASSETS
» INTANGIBLE ASSETS continued FS TLKM Q2 2013 English
» INTANGIBLE ASSETS continued TRADE PAYABLES June 30,
» ACCRUED EXPENSES June 30, FS TLKM Q2 2013 English
» UNEARNED INCOME June 30, FS TLKM Q2 2013 English
» SHORT-TERM BANK LOANS continued
» CURRENT MATURITIES OF LONG-TERM LIABILITIES
» CURRENT MATURITIES OF LONG-TERM LIABILITIES continued
» TWO-STEP LOANS continued FS TLKM Q2 2013 English
» BONDS AND NOTES FS TLKM Q2 2013 English
» BONDS AND NOTES continued BANK LOANS
» BANK LOANS continued FS TLKM Q2 2013 English
» NON-CONTROLLING INTEREST Juni 30, CAPITAL STOCK
» CAPITAL STOCK continued ADDITIONAL PAID-IN CAPITAL Juni 30,
» REVENUES FS TLKM Q2 2013 English
» OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICES EXPENSES 2013
» TAXATION TAXATION continued FS TLKM Q2 2013 English
» TAXATION continued FS TLKM Q2 2013 English
» TAXATION continued TAXATION continued
» BASIC AND DILUTED EARNINGS PER SHARE
» CASH DIVIDENDS AND GENERAL RESERVE RETIREMENT BENEFITS OBLIGATION
» RETIREMENT BENEFITS OBLIGATION continued a.
» RETIREMENT BENEFITS OBLIGATION continued a. Prepaid pension benefit costs continued
» Pension benefit costs provisions
» RETIREMENT BENEFITS OBLIGATION continued b. Pension benefit costs provisions continued
» POST-RETIREMENT HEALTH CARE BENEFITS
» POST-RETIREMENT HEALTH CARE BENEFITS continued
» Nature of relationships and accountstransactions with related parties
» 2,046 RELATED PARTY TRANSACTIONS continued a.
» 2,107 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 283 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 145 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Cash and cash equivalents Note 3
» Other current financial assets Note 4
» Trade receivables - net Note 5
» Advances and prepaid expenses Note 7
» 14 June 30, 2013 Advances and other non-current
» 5 Short-term bank loans Note 16
» j. Short-term bank loans Note 16
» Long-term bank loans Note 20
» 8,396 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Significant agreements with related parties
» Key management personnel remuneration
» POST-RETIREMENT HEALTH CARE BENEFITS continued SEGMENT INFORMATION
» SEGMENT INFORMATION continued FS TLKM Q2 2013 English
» REVENUE-SHARING ARRANGEMENTS RSA FS TLKM Q2 2013 English
» Fixed line telephone tariffs
» Mobile cellular telephone tariffs
» Interconnection tariffs TELECOMMUNICATIONS SERVICES TARIFFS
» SIGNIFICANT COMMITMENTS AND AGREEMENTS a.
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued a.
» Borrowings and other credit facilities
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued c.
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» CONTINGENCIES FS TLKM Q2 2013 English
» CONTINGENCIES continued FS TLKM Q2 2013 English
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued FINANCIAL RISK MANAGEMENT
» 0.10 FINANCIAL RISK MANAGEMENT continued
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