Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued h. Inventories continued
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued o. Trade payables
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if payment is due within one year or less or in the normal operating cycle of the business, if this period is longer. If not, they are presented as non-current liabilities. Trade payables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest rate method.p. Borrowings
Borrowings are recognized initially at fair value, net of transaction costs incurred. Borrowings are subsequently carried at amortized cost; any difference between the proceeds net of transaction costs and the redemption value is recognized in the consolidated statement of comprehensive income over the period of the borrowings using the effective interest method. Fees paid on obtaining loan facilities are recognized as transaction costs of the loan to the extent that it is probable that some or all of the facilities will be drawn down. In this case, the fee is deferred until the drawdown occurs. To the extent there is no evidence that it is probable that some or all of the facilities will be drawn down, the fee is capitalized as a pre-payment for liquidity services and amortized over the period of the facilities to which it relates. q. Foreign currency translations The functional currency and the recording currency of the Company and subsidiaries are both the Indonesian rupiah, except for the functional currency of Telekomunikasi Indonesia International Pte. Ltd., Hong Kong, Telekomunikasi Indonesia International Pte., Singapore, and Telekomunikasi Indonesia International S.A., Timor Leste whose accounting records are maintained in U.S. dollars. Transactions in foreign currencies are translated into Indonesian rupiah at the rates of exchange prevailing at transaction date. At the consolidated statement of financial position date, monetary assets and liabilities denominated in foreign currencies are translated into Indonesian rupiah based on the buy and sell rates quoted by Reuters prevailing at the consolidated statement of financial position date, as follows: 2013 2012 Buy Sell Buy Sell United States dollar “US” 1 12,160 12,180 9,630 9,645 Euro 1 16,744 16,774 12,721 12,743 Yen 1 115.67 115.87 111.65 111.84 The resulting foreign exchange gains or losses, realized and unrealized, are credited or charged to the consolidated statement of comprehensive income of the current year, except for foreign exchange differences incurred on borrowings during the construction of qualifying assets which are capitalized to the extent that the borrowings can be attributed to the construction of those qualifying assets Note 2l.Parts
» Telekomunikasi Indonesia Eng 31 Des 2013
» GENERAL a. Establishment and general information
» Public offering of securities of the Company
» Subsidiaries GENERAL continued c. Public offering of securities of the Company continued
» GENERAL continued d. Subsidiaries continued
» GENERAL continued Telekomunikasi Indonesia Eng 31 Des 2013
» Authorization for the issuance of the consolidated financial statements
» Basis of preparation of financial statements
» Transactions with related parties
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued d. Business combinations continued
» Investments in associated companies
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued e. Cash and cash equivalents
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued h. Inventories continued
» Intangible assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued h. Inventories continued
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued l.
» Deferred charges - land rights
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued o. Trade payables
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Employee benefits continued
» Income tax 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
» Basic earnings per share and earnings per ADS
» Segment information SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued w. Dividends
» Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued w. Dividends
» Retirement benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued w. Dividends
» Retirement benefits continued Impairment of non-financial assets
» BUSINESS COMBINATIONS a. Acquisitions
» Disposal of Indonusa BUSINESS COMBINATIONS continued a. Acquisitions continued
» BUSINESS COMBINATION continued b. Disposal of Indonusa continued CASH AND CASH EQUIVALENTS 2013
» CASH AND CASH EQUIVALENTS continued 2013
» CASH AND CASH EQUIVALENTS continued OTHER CURRENT FINANCIAL ASSETS 2013
» TRADE RECEIVABLES Telekomunikasi Indonesia Eng 31 Des 2013
» TRADE RECEIVABLES continued Telekomunikasi Indonesia Eng 31 Des 2013
» INVENTORIES continued Telekomunikasi Indonesia Eng 31 Des 2013
» LONG-TERM INVESTMENTS Telekomunikasi Indonesia Eng 31 Des 2013
» LONG-TERM INVESTMENTS continued Telekomunikasi Indonesia Eng 31 Des 2013
» PROPERTY AND EQUIPMENT Telekomunikasi Indonesia Eng 31 Des 2013
» PROPERTY AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS continued
» INTANGIBLE ASSETS Telekomunikasi Indonesia Eng 31 Des 2013
» INTANGIBLE ASSETS continued Telekomunikasi Indonesia Eng 31 Des 2013
» TRADE PAYABLES continued 2013 ACCRUED EXPENSES 2013
» UNEARNED INCOME 2013 Telekomunikasi Indonesia Eng 31 Des 2013
» SHORT-TERM BANK LOANS Telekomunikasi Indonesia Eng 31 Des 2013
» CURRENT MATURITIES OF LONG-TERM LIABILITIES
» TWO-STEP LOANS continued Telekomunikasi Indonesia Eng 31 Des 2013
» BANK LOANS BANK LOANS continued
» BANK LOANS continued Telekomunikasi Indonesia Eng 31 Des 2013
» NON-CONTROLLING INTERESTS 2013 Telekomunikasi Indonesia Eng 31 Des 2013
» CAPITAL STOCK continued 2012 Telekomunikasi Indonesia Eng 31 Des 2013
» 5,805 ADDITIONAL PAID-IN CAPITAL continued
» TREASURY STOCK continued Telekomunikasi Indonesia Eng 31 Des 2013
» REVENUES continued 2013 PERSONNEL EXPENSES
» TAXATION Telekomunikasi Indonesia Eng 31 Des 2013
» TAXATION continued Telekomunikasi Indonesia Eng 31 Des 2013
» 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
» Prepaid pension benefit costs continued 2013
» Prepaid pension benefit costs continued
» Prepaid pension benefit costs continued Historical information: Pension benefit costs provisions
» Pension benefit cost provisions continued
» Pension benefit costs provisions continued
» Other post-retirement benefits continued
» Obligation under the Labor Law
» POST-RETIREMENT HEALTH CARE BENEFITS
» POST-RETIREMENT HEALTH CARE BENEFITS continued
» Nature of relationships and accountstransactions with related parties
» 3,626 2013 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties
» 4,310 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties
» 506 2013 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 382 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Cash and cash equivalents Note 4 11,736
» 8,992 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» b. Other current financial assets Note 5
» 701 Trade receivables - net Note 6 900
» d. Advances and prepaid expenses Note 8
» 14 Advances and other non-current assets Note 12
» 89 h. Advances from customers and suppliers
» Long-term bank loans Note 21
» 8,396 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» POST-RETIREMENT HEALTH CARE BENEFITS continued RELATED PARTY TRANSACTIONS continued
» Key management personnel remuneration
» SEGMENT INFORMATION Telekomunikasi Indonesia Eng 31 Des 2013
» SEGMENT INFORMATION continued Telekomunikasi Indonesia Eng 31 Des 2013
» REVENUE-SHARING ARRANGEMENTS “RSA” Telekomunikasi Indonesia Eng 31 Des 2013
» Mobile cellular telephone tariffs
» SIGNIFICANT COMMITMENTS AND AGREEMENTS
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued a. Capital expenditures continued
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» Borrowings and other credit facilities
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued c. Others
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued c. Others continued
» CONTINGENCIES continued Telekomunikasi Indonesia Eng 31 Des 2013
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued FINANCIAL RISK MANAGEMENT
» 0.10 FINANCIAL RISK MANAGEMENT continued
» FINANCIAL RISK MANAGEMENT continued
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