Derivative financial instruments continued
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
p. Financial assets and liabilities continued
iii Held-to-maturity financial assets Held-to-maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturities that the Management has the positive intention and ability to hold to maturity, other than: a those that the Company upon initial recognition designates as at fair value through profit or loss; b those that the Company designates as available for sale; and c those that meet the definition of loans and receivables. These are initially recognised at fair value including transaction costs and subsequently measured at amortised cost, using the effective interest method. There is no financial assets that classified as held-to-maturity financial assets. iv Available-for-sale financial assets Available-for-sale investments are 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 are initial recognised at fair value, plus transaction costs, and measured subsequently at fair value with gains and losses being recognised in the statement of changes in equity, except for impairment losses and foreign exchange gains and losses, until the financial assets is derecognised. If an available-for-sale financial asset is determined to be impaired, the cumulative gain or loss previously recognised in the statement of changes in equity is recognised in the income statement. However, interest is calculated using the effective interest method, and foreign currency gains or losses on monetary assets classified as available-for-sale are recognised in the income statement. There is no financial assets that classified as available-for-sale financial assets. The Company uses settlement date accounting for regular way contracts when recording financial assets transactions. Financial liabilities The Company classified its financial liabilities in the category of i financial liabilities at fair value through profit or loss and ii financial liabilities measured at amortised cost. i 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 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. Derivatives are also categorised as held for trading unless they are designated and effective as hedging instruments.Parts
» Company’s Public Offerings continued
» Investment license GENERAL continued
» Investment license continued Operating license
» Operating licence continued GENERAL continued
» Board of Directors, Commissioners and Audit Committee
» Board of Directors, Commissioners and Audit Committee continued
» Basis for preparation of the consolidated financial statements
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Related party transactions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Recognition of revenues and expenses i
» Trade receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued i SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets and depreciation
» Fixed assets and depreciation continued
» Intangible assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Loans Bond and share issue costs
» Derivative financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Derivative financial instruments continued
» Foreign currency translation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Taxation continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits Short-term employee benefits
» Employee benefits continued Post-employment benefits continued
» Financial assets and liabilities
» Financial assets and liabilities continued
» Financial assets and liabilities continued Financial liabilities continued
» Earningloss per share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Use of estimates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CORRECTION OF THE CONSOLIDATED FINANCIAL STATEMENTS AS AT AND FOR THE
» CASH AND CASH EQUIVALENTS continued
» TRADE RECEIVABLES - THIRD PARTIES
» TRADE RECEIVABLES - THIRD PARTIES continued
» ADVANCES AND PREPAYMENTS Daftar Laporan Audit
» OTHER ASSETS Daftar Laporan Audit
» FIXED ASSETS Daftar Laporan Audit
» FIXED ASSETS continued Daftar Laporan Audit
» SHORT-TERM LOANS Daftar Laporan Audit
» DEFERRED REVENUE LONG-TERM LOANS
» LONG-TERM LOANS continued Daftar Laporan Audit
» LONG-TERM LOANS continued LONG-TERM BONDS
» LONG-TERM BONDS continued PROVISIONS
» Estimated liabilities for assets restoration
» Post-employment benefits PROVISIONS continued
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL continued
» APPROPRIATED RETAINED EARNINGS EARNINGLOSS PER SHARE
» EARNINGLOSS PER SHARE continued
» REVENUE Daftar Laporan Audit
» INFRASTRUCTURE EXPENSES Daftar Laporan Audit
» INTERCONNECTION AND TELECOMMUNICATIONS SERVICE CHARGES
» SALES AND MARKETING EXPENSES
» SALARIES AND EMPLOYEE BENEFITS
» Corporate income tax expensesbenefit continued
» Deferred tax liabilities TAXATION continued
» Deferred tax liabilities continued
» Tax assessments 2001 fiscal year
» Tax assessments continued 2004 fiscal year
» Nature of transactions and relationships with related parties continued Cash and cash equivalents
» Trade receivables RELATED PARTY INFORMATION continued
» Other receivables RELATED PARTY INFORMATION continued
» Revenue RELATED PARTY INFORMATION continued
» Revenue continued RELATED PARTY INFORMATION continued
» Interconnection charges RELATED PARTY INFORMATION continued
» Other telecommunications service costs
» Rental expense RELATED PARTY INFORMATION continued
» Service expense RELATED PARTY INFORMATION continued
» Salaries and allowances for Board of Directors and Commissioners
» Operating lease commitments COMMITMENTS
» DERIVATIVE INSTRUMENTS Daftar Laporan Audit
» DERIVATIVE INSTRUMENTS continued Daftar Laporan Audit
» CONTINGENCY Daftar Laporan Audit
» TARIFF SYSTEM Daftar Laporan Audit
» General purchase agreement with Ericsson AB
» Maintenance agreements and installation agreement with PT Ericsson Indonesia
» System implementation and integration agreement with AMDOCS
» System implementation and integration agreement with AMDOCS continued
» Supply, installation and maintenance agreement with PT Huawei Tech Investment “HTI”
» Equipment supply, maintenance and installation agreement with PT Alita Praya Mitra
» Fibre optic cable installation along the railroad in Java island and land lease to build
» Interconnection agreements SIGNIFICANT AGREEMENTS WITH THIRD PARTIES continued
» International roaming agreements SIGNIFICANT AGREEMENTS WITH THIRD PARTIES continued
» Leased line agreements SIGNIFICANT AGREEMENTS WITH THIRD PARTIES continued
» Consortium agreement, Palapa Ring Construction and Maintenance
» Master Tower Lease Agreement
» Fiber optics lease agreement
» National roaming agreement SIGNIFICANT AGREEMENTS WITH THIRD PARTIES continued
» Joint construction of submarine fiber optic link agreement
» MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
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