Revenue and expense recognition continued
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
s. Employee benefits continued
iii. Pension and post-retirement health care benefit plans continued Actuarial gains or losses arising from experience adjustments and changes in actuarial assumptions, when exceeding the greater of 10 of the present value of defined benefit obligation or 10 of the fair value of plan assets, are charged or credited to the consolidated statements of comprehensive income over the average remaining service lives of the relevant employees. Prior service cost is recognized immediately if vested or amortized over the vesting period. For defined contribution plans, the regular contributions constitute net periodic costs for the period in which they are due and as such are included in staff costs as they become payable. iii. Long Service Awards LSA and Long Service Leave LSL Employees of Telkomsel are entitled to receive certain cash awards or certain numbers of days leave benefits based on length of service requirements. LSA are either paid at the time the employees reach certain anniversary dates during employment, or at the time of termination. LSL is either a certain number of days leave benefit or cash, subject to approval by management, provided to employee who has met the requisite number of years of service and with a certain minimum age. Actuarial gains or losses arising from experience and changes in actuarial assumptions are charged immediately to the consolidated statements of comprehensive income. The obligation with respect to LSA and LSL is calculated by an independent actuary using the projected unit credit method. iv. Early retirement benefits Early retirement benefits are accrued at the time the Company makes a commitment to provide early retirement benefits as a result of an offer made in order to encourage voluntary redundancy. A commitment to a termination arises when, and only when a detailed formal plan for the early retirement cannot be withdrawn. v. Pre-retirement benefits Employees of the Company are entitled to a benefit during a pre-retirement period in which they are inactive for 6 months prior to their normal retirement age of 56 years. During the pre- retirement period, the employees still receive benefits provided to active employees, which include, but are not limited to regular salary, health care, annual leave, bonus and other benefits. Benefits provided to employees who enter pre-retirement period are calculated by an independent actuary using the projected unit credit 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 302. 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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