TAXATION continued BASIC AND DILUTED EARNINGS PER SHARE
28. CASH DIVIDENDS AND GENERAL RESERVE
Pursuant to the AGM of Stockholders of the Company as stated in notarial deed No. 50 dated April 22, 2016 of Ashoya Ratam, S.H., MKn., the Company’s stockholders approved the distribution of cash dividend and special cash dividend for 2015 amounting to Rp7,744 billion Rp78.86 per share and Rp1,549 billion Rp15.77 per share, respectively. On May 26, 2016, the Company paid the cash dividend and special cash dividend totalling Rp9,293 billion. On December 27, 2016, the Company had paid an interim dividend amounting to Rp1,920 billion or totalling Rp19.38 per share. Appropriation of Retained Earnings Under the Limited Liability Company Law, the Company is required to establish a statutory reserve amounting to at least 20 of its issued and paid-up capital. The balance of the appropriated retained earnings of the Company as of March 31, 2017 and December 31, 2016 and 2015 amounting to Rp15,337 billion, respectively.29. PENSION AND OTHER POST-EMPLOYMENT BENEFITS
The details of pension and other post-employment benefit liabilities are as follows: Notes March 31, 2017 December 31, 2016 Prepaid pension benefit cost The Company - funded 29a.i.a 102 197 MDM 1 1 Infomedia 1 1 Total 104 199 Pension benefit and other post-employment benefit obligations Pension benefit The Company - unfunded 29a.i.b 2,475 2,507 Telkomsel 29a.ii 1,255 1,193 Patrakom Sub-total pension benefit 3,730 3,700 Net periodic post-employment health care benefit 29b 1,668 1,592 Other post-employment benefit 29c 498 502 Obligation under the Labor Law 29d 346 332 Total 6,242 6,126 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the three month periods Ended March 31, 2017 and 2016 unaudited Figures in tables are expressed in billions of Rupiah, unless otherwise stated 7629. PENSION AND OTHER POST-EMPLOYMENT BENEFITS continued
The breakdown of the net benefit expense recognized in the consolidated statements of profit or loss and other comprehensive income is as follows: Notes 2017 2016 Pension benefit cost The Company - funded 29a.i.a 95 61 The Company - unfunded 29a.i.b 60 70 Telkomsel 29a.ii 62 56 MDM - - Infomedia - - Patrakom - - Total pension benefit cost 23 217 187 Net periodic post-employment health care benefit cost 23,29b 76 - Other post-employment benefit cost 23,29c 11 46 Obligation under the Labor Law 23,29d 16 12 Total 320 245 a. Pension benefit costs i. The Company a. Funded pension plan The Company sponsors a defined benefit pension plan for employees with permanent status prior to July 1, 2002. The plan is governed by the pension laws in Indonesia and managed by Telkom Pension Fund “Dana Pensiun Telkom” or “Dapen”. The pension benefits are paid based on the participating employees’ latest basic salary at retirement and the number of years of their service. The participating employees contribute 18 before March 2003: 8.4 of their basic salaries to the pension fund. The Company did not make contributions to the pension fund for the years ended December 31, 2014, 2015 and 2016.Parts
» GENERAL a. Establishment and general information
» Public offering of securities of the Company
» GENERAL continued c. Public offering of securities of the Company continued
» GENERAL continued d. Subsidiaries
» GENERAL continued d. Subsidiaries continued
» Authorization for the issuance of the consolidated financial statements
» Basis of preparation of financial statements
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transactions with related parties
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investments in associated companies
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued g. Trade and other receivables
» Assets held for sale Intangible assets
» 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
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
» Basic and diluted earnings per share and earnings per ADS
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued z. Provision
» CASH AND CASH EQUIVALENTS continued
» OTHER CURRENT FINANCIAL ASSETS TRADE RECEIVABLES
» TRADE RECEIVABLES continued FS English Q1 2017 FINAL
» TRADE RECEIVABLES continued INVENTORIES March 31, 2017
» ADVANCES AND PREPAID EXPENSES March 31, 2017 LONG-TERM INVESTMENTS
» LONG-TERM INVESTMENTS continued FS English Q1 2017 FINAL
» LONG-TERM INVESTMENTS continued PROPERTY AND EQUIPMENT
» PROPERTY AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS continued INTANGIBLE ASSETS
» TRADE PAYABLES March 31, 2017 ACCRUED EXPENSES March 31, 2017
» SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS
» SHORT-TERM BANK LOANS AND CURRENT MATURITIES OF LONG-TERM BORROWINGS continued
» US LONG-TERM LOANS AND OTHER BORROWINGS continued
» Rp LONG-TERM LOANS AND OTHER BORROWINGS continued
» LONG-TERM LOANS AND OTHER BORROWINGS continued
» Property and LONG-TERM LOANS AND OTHER BORROWINGS continued
» LONG-TERM LOANS AND OTHER BORROWINGS continued NON-CONTROLLING INTERESTS
» NON-CONTROLLING INTERESTS continued FS English Q1 2017 FINAL
» CAPITAL STOCK FS English Q1 2017 FINAL
» 2,541 ADDITIONAL PAID-IN CAPITAL March 31, 2017
» TREASURY STOCK continued OTHER EQUITY March 31, 2017 December 31, 2016
» REVENUES 2017 FS English Q1 2017 FINAL
» GENERAL AND ADMINISTRATIVE EXPENSES TAXATION
» TAXATION continued FS English Q1 2017 FINAL
» 2016 The Company FS English Q1 2017 FINAL
» TAXATION continued BASIC AND DILUTED EARNINGS PER SHARE
» PENSION AND OTHER POST-EMPLOYMENT BENEFITS continued a. Pension benefit costs continued
» Other post-employment benefits cost
» Obligation under the Labor Law
» LSA PROVISIONS FS English Q1 2017 FINAL
» Advances and prepaid expenses Note 7 Advances and other non - current assets Note 10
» 625 Indosat Trade payables Note 12
» State-owned enterprises Trade payables Note 12
» 1,097 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Yakes Other related entities
» Sub-total Other related entities
» 1,547 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 12 Entities under common control
» 31 March 31, 2017 Advances from customers and suppliers
» Two-step loans Note 16a 1,282
» 1,292 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 6,325 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» RELATED PARTY TRANSACTIONS continued c. Significant agreements with related parties
» OPERATING SEGMENT continued FS English Q1 2017 FINAL
» Fixed line telephone tariffs
» Mobile cellular telephone tariffs
» Network lease tariffs TELECOMMUNICATIONS SERVICE TARIFFS continued
» Tariff for other services Capital expenditures
» 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
» CONTINGENCIES continued ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» FINANCIAL RISK MANAGEMENT continued
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