PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued JUNE 30, 2008 AND 2009,
AND SIX MONTHS PERIOD ENDED JUNE 30, 2008 AND 2009 Figures in tables are presented in millions of Rupiah, unless otherwise stated
121
51. SUBSEQUENT EVENTS
a. On July 1, 2009, Metra has paid the transaction of purchasing 49 of Infomedia’s share amounted to Rp.598 billion to Elnusa Note 1d.b
b. On July 3, 2009, Telkomsel entered into medium-term loan agreements with BCA, Mandiri and BNI for loan facilities of Rp.2,000 billion, Rp.2,000 billion and Rp.750 billion, respectively. From
the total facilities, Rp 4.2 trillion Rp.2,000 billion from BCA, Rp.2,000 billion from Mandiri and Rp Rp.200 billion from BNI were drawn on July 9, 2009. Borrowings from BCA and Mandiri bear an
average interest rate of 3-month JIBOR plus 3.25 per annum. Borrowings from BNI bear an average interest rate of 3-month JIBOR plus 3.00 per annum.
c. On July 7, 2009, based on the MoJHR’s Decision Letter No. AHU-32154.AH.01.022009 to PIN concerning the amandmend of Articles of Association regarding the changes of PIN’s head office
from Medan to South Jakarta. d. On July 9, 2009, Telkomsel has paid cash dividend of Rp.4,397,296 million.
e. On July 16, 2009, based on the letter from the MoCI, the Government shall grant the additional spectrum in 2.1 Ghz bandwith to Telkomsel Note 48c.ii.
f. On July 27, 2009, the Company has paid cash dividend of Rp.4,196,616 million.
g. On July 27, 2009, based on the letter from DGPT No. 138TIMSEL-BWA 2.3 Ghz72009, the Government shall grant a license to the Company to provide a fixed wireless broadband services
in 2.3 Ghz bandwith for central Java of area, east of Java area, Papua area, Maluku and North Maluku area, and north of Sulawesi area.
52. RECENT ACCOUNTING PRONOUNCEMENTS IN INDONESIA
The recent accounting pronouncement in Indonesia that relevant to the Company and its subsidiaries are as follow:
i PSAK 50 Revised 2006, “Financial Instruments: Presentation and Disclosures”
In December 2006, the DSAK issued PSAK 50 Revised 2006, “Financial Instruments: Presentation and Disclosures” which amends PSAK 50, “Accounting for Investments in Certain
Securities”. PSAK 50 Revised 2006 provides guidance on how to disclose and present financial instruments in the financial statements and whether a financial instrument is a financial liability or
an equity instrument. This standard applies to the classification of financial instruments, from the perspective of the issuer, into financial assets, financial liabilities and equity instruments; the
classification of related interest, dividends, losses and gains; and the circumstances in which financial assets and financial liabilities should be offset. PSAK 50 Revised 2006 complements
the principles for recognizing and measuring financial assets and financial liabilities in PSAK 55 Revised 2006. DSAK has postponed the application of PSAK 50 Revised 2006 until
January 1, 2010 based on its letter No. 1705DSAKIAIXII2008 regarding, “The Announcement of the Change of Effective Date of PSAK No. 50 Revised 2006 and PSAK No. 55 Revised
2006” dated December 30, 2008.
PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS UNAUDITED continued JUNE 30, 2008 AND 2009,
AND SIX MONTHS PERIOD ENDED JUNE 30, 2008 AND 2009 Figures in tables are presented in millions of Rupiah, unless otherwise stated
122
52. RECENT ACCOUNTING PRONOUNCEMENTS IN INDONESIA continued
