SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
i. Financial assets continued d. Available-for-sale financial assets Available-for-sale investments are non-derivative financial assets that are intended to be held for indefinite period of time, which may be sold in response to needs for liquidity or changes in interest rates, exchange rates or that are not classified as loans and receivables, held-to-maturity investments or financial assets at fair value through profit or loss. Available-for-sale financial assets consist of bonds and mutual funds which are recorded as other current financial assets. Available-for-sale securities are stated at fair value. Unrealized holding gains or losses on available-for-sale securities are excluded from income of the current period and are reported as a separate component in the equity section of the consolidated statements of financial position until realized. Realized gains or losses from the sale of available-for-sale securities are recognized in the consolidated statements of comprehensive income, and are determined on the specific identification basis. A decline in the fair value of any available-for-sale securities below cost that is deemed to be other than temporary is charged to the consolidated statement of comprehensive income. ii. Financial liabilities The Company and subsidiaries classify their financial liabilities as i financial liabilities at fair value through profit or loss or ii financial liabilities measured at amortized cost. The Company and subsidiaries’ financial liabilities include trade payables and other payables, accrued expenses, loans and other borrowings which consist of short-term bank loans, obligations under capital lease, two step loans, bonds and notes, and bank loans. a. Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss are financial liabilities classified as held for trading. A financial liability is classified as held for trading if it is incurred principally for the purpose of selling or repurchasing them in the near term and for which there is evidence of a recent actual pattern of short-term profit taking. No financial liabilities were categorized as held for trading as of March 31, 2014 and December 31, 2013. b. Financial liabilities measured at amortized cost Financial liabilities that are not classified as liabilities at fair value through profit or loss fall into this category and are measured at amortized cost. Financial liabilities measured at amortized cost aretrade payables, other payables, accrued expenses, loans, bonds and notes. iii. Offsetting financial instruments Financial assets and liabilities are offset and the net amount is reported in the consolidated statementof financial position when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis, or realize the assets and settle the liabilities simultaneously.Parts
» Consolidated Financial Statements Unaudited 1Q 2014
» GENERAL a. Establishment and general information
» GENERAL continued a. Establishment and general information continued
» GENERAL continued c. Public offering of securities of the Company continued
» GENERAL continued d. Subsidiaries GENERAL continued d. Subsidiaries continued
» GENERAL continued d. Subsidiaries continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued b. Principles of consolidation
» Transactions with related parties
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued d. Business combinations continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued e. Cash and cash equivalents
» Investments in associated companies
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued h. Inventories continued
» Prepaid expenses Consolidated Financial Statements Unaudited 1Q 2014
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Leases Consolidated Financial Statements Unaudited 1Q 2014
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued o. Trade payables
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued r. Revenue and expense recognition
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Employee benefits continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued u. Financial instruments continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued w. Dividends
» Basic earnings per share and earnings per ADS
» Segment information Consolidated Financial Statements Unaudited 1Q 2014
» Provision Consolidated Financial Statements Unaudited 1Q 2014
» Retirement benefits Consolidated Financial Statements Unaudited 1Q 2014
» Retirement benefits continued Consolidated Financial Statements Unaudited 1Q 2014
» Impairment of non-financial assets
» BUSINESS COMBINATIONS a. Acquisitions
» BUSINESS COMBINATION continued b. Disposal of Indonusa continued
» CASH AND CASH EQUIVALENTS continued 31 Maret 2014
» CASH AND CASH EQUIVALENTS continued OTHER CURRENT FINANCIAL ASSETS March 31,
» TRADE RECEIVABLES Disposal of Indonusa
» TRADE RECEIVABLES continued Disposal of Indonusa
» TRADE RECEIVABLES continued INVENTORIES March 31,
» INVENTORIES continued Disposal of Indonusa
» LONG-TERM INVESTMENTS Disposal of Indonusa
» LONG-TERM INVESTMENTS continued Disposal of Indonusa
» PROPERTY AND EQUIPMENT Disposal of Indonusa
» PROPERTY AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS continued INTANGIBLE ASSETS
» INTANGIBLE ASSETS continued Disposal of Indonusa
» UNEARNED INCOME March 31, Disposal of Indonusa
» SHORT-TERM BANK LOANS Disposal of Indonusa
» CURRENT MATURITIES OF LONG-TERM LIABILITIES
» TWO-STEP LOANS continued Disposal of Indonusa
» BANK LOANS BANK LOANS continued
» BANK LOANS continued Disposal of Indonusa
» NON-CONTROLLING INTERESTS March 31, Disposal of Indonusa
» CAPITAL STOCK March 31, 2014 Disposal of Indonusa
» OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICE EXPENSES 2014
» GENERAL AND ADMINISTRATIVE EXPENSES 2014 TAXATION TAXATION
» TAXATION continued TAXATION continued
» BASIC AND DILUTED EARNINGS PER SHARE
» CASH DIVIDENDS AND GENERAL RESERVE
» CASH DIVIDENDS AND GENERAL RESERVE continued Appropriation of Retained Earnings
» RETIREMENT BENEFIT AND OTHER POST RETIREMENT BENEFIT OBLIGATIONS March 31,
» RETIREMENT BENEFIT AND OTHER POST RETIREMENT BENEFIT OBLIGATIONS continued
» Pension benefit costs provisions continued
» POST-RETIREMENT HEALTH CARE BENEFITS
» POST-RETIREMENT HEALTH CARE BENEFITS continued
» RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 1,002 2014 136 2014 Consolidated Financial Statements Unaudited 1Q 2014
» Cash and cash equivalents Note 4 13,627
» 11,736 Consolidated Financial Statements Unaudited 1Q 2014
» b. Other current financial assets Note 5
» Trade receivables - net Note 6 953
» Trade payables Note 14 Consolidated Financial Statements Unaudited 1Q 2014
» Short-term bank loans Note 17
» Long-term bank loans Note 21
» RELATED PARTY TRANSACTIONS continued
» SEGMENT INFORMATION Key management personnel remuneration
» SEGMENT INFORMATION continued Key management personnel remuneration
» REVENUE-SHARING ARRANGEMENTS “RSA” Key management personnel remuneration
» TELECOMMUNICATIONS SERVICE TARIFFS Key management personnel remuneration
» TELECOMMUNICATIONS SERVICE TARIFFS continued b. Mobile cellular telephone tariffs continued
» Interconnection tariffs Consolidated Financial Statements Unaudited 1Q 2014
» Network lease tariffs Consolidated Financial Statements Unaudited 1Q 2014
» SIGNIFICANT COMMITMENTS AND AGREEMENTS
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued a. Capital expenditures continued
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued c. Others
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued c. Others continued
» CONTINGENCIES Borrowings and other credit facilities
» CONTINGENCIES continued Borrowings and other credit facilities
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued FINANCIAL RISK MANAGEMENT
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