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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of intangible assets except goodwill |
|  | Years
Software |  | 3-6
License |  | 3-20
Other intangible assets |  | 1-30
Schedule of property and equipment |
|  | Years
Land rights |  | 50
Buildings |  | 15-40
Leasehold improvements |  | 2-15
Switching equipment |  | 3-15
Telegraph, telex and data communication equipment |  | 5-15
Transmission installation and equipment |  | 3-25
Satellite, earth station and equipment |  | 3-20
Cable network |  | 5-25
Power supply |  | 3-20
Data processing equipment |  | 3-20
Other telecommunication peripherals |  | 5
Office equipment |  | 2-5
Vehicles |  | 4-8
Customer Premises Equipment (“CPE”) assets |  | 4-5
Other equipment |  | 2-5
Schedule of disclosure of buy and sell rates used to translate monetary assets and liabilities denominated in foreign currency |
|  | 2017 |  | 2018
|  | Buy |  | Sell |  | Buy |  | Sell
United States dollar (“US$”) 1 |  | 13,565 |  | 13,570 |  | 14,375 |  | 14,385
Australian dollar (“AUD”) 1 |  | 10,592 |  | 10,598 |  | 10,157 |  | 10,167
Euro ("EUR") 1 |  | 16,231 |  | 16,242 |  | 16,432 |  | 16,446
Japanese yen ("JPY") 1 |  | 120.48 |  | 120.55 |  | 130.56 |  | 130.70
Malaysian ringgit ("MYR") 1 |  | 3,349 |  | 3,355 |  | 3,474 |  | 3,480
Schedule of classification and measurement of financial under IFRS 9 and IAS 39 |
|  | Original |  | New
|  | measurement |  | measurement
|  | category under |  | category under
|  | IAS 39 |  | IFRS 9
Cash and cash equivalents |  | Loans and receivables |  | Amortised cost
Trade and other receivables |  | Loans and receivables |  | Amortised cost
Convertible bonds |  | Available for sale |  | FVTPL
Debt instruments |  | Available for sale |  | FVTOCI
Long term investments |  | Available for sale |  | FVTPL
Reconciliation of the ending impairment allowance under IAS 39 and IFRS 9 |
|  | Original carrying |  | Remeasurement |  | New carrying amount
|  | amount under IAS 39 |  | under IFRS 9 |  | under IFRS 9
Cash and cash equivalents |  | — |  | (4) |  | (4)
Trade and other receivables |  | (4,335) |  | (185) |  | (4,520)
Contract assets |  | — |  | (34) |  | (34)
Statement of adjustments on financial position due to adoption of IFRS 9 and IFRS 15 | The effect of adopting IFRS 9 & 15 was, as follows:
|  | IFRS 9 & 15
|  | adjustment
STATEMENT OF FINANCIAL POSITION |  |
ASSETS |  |
Cash and cash equivalents |  | (4)
Trade and other receivables |  | (1,507)
Contract assets |  | 1,311
Contract costs |  | 1,096
Other current assets |  | (666)
Long-term investments |  | 69
Deferred tax assets |  | (82)
Other non-current assets |  | 27
LIABILITIES |  |
Contract liabilities |  | 68
Deferred tax liabilities |  | (82)
EQUITY |  |
Retained earnings |  | 315
Other reserves |  | (27)
Non-controlling interests |  | (30)
The impact of the changes to the current year financial statements is as follow:
|  | Previous standards |  | IFRS 9 & 15 |  | New standards
|  | December 31, 2018 |  | adjustment |  | December 31, 2018
STATEMENT OF FINANCIAL POSITION |  |  |  |  |  |
ASSETS |  |  |  |  |  |
Cash and cash equivalents |  | 17,439 |  | (4) |  | 17,435
Other current financial assets |  | 1,304 |  | 10 |  | 1,314
Trade and other receivables |  | 12,141 |  | (2,213) |  | 9,928
Contract assets |  | — |  | 1,560 |  | 1,560
Contract costs - current portion |  | — |  | 924 |  | 924
Other current assets |  | 7,982 |  | (702) |  | 7,280
Long-term investments |  | 2,472 |  | 190 |  | 2,662
Contract costs - non-current portion |  | — |  | 320 |  | 320
Deferred tax assets |  | 2,504 |  | (27) |  | 2,477
Other non-current assets |  | 9,672 |  | (18) |  | 9,654
LIABILITIES |  |  |  |  |  |
Unearned income - current portion |  | 5,190 |  | (5,190) |  | —
Contract liabilities - current portion |  | — |  | 5,252 |  | 5,252
Unearned income - non-current portion |  | 652 |  | (652) |  | —
Contract liabilities - non-current portion |  | — |  | 652 |  | 652
Deferred tax liabilities |  | 1,252 |  | (55) |  | 1,197
Long-term loans and other borrowings |  | 33,748 |  | (5) |  | 33,743
EQUITY |  |  |  |  |  |
Retained earnings |  | 91,396 |  | 92 |  | 91,488
Other reserves |  | 304 |  | 17 |  | 321
Non-controlling interests |  | 18,338 |  | (71) |  | 18,267
STATEMENT OF PROFIT OR LOSS |  |  |  |  |  |
Revenues |  | 130,784 |  | 4 |  | 130,788
Operation, maintenance and telecommunication service expenses |  | (43,791) |  | (102) |  | (43,893)
Marketing expenses |  | (4,214) |  | 213 |  | (4,001)
General and administrative expenses |  | (6,137) |  | (457) |  | (6,594)
Gain on foreign exchange - net |  | 68 |  | 3 |  | 71
Other income |  | 1,752 |  | (7) |  | 1,745
Other expenses |  | (750) |  | 70 |  | (680)
Finance costs |  | (3,507) |  | (16) |  | (3,523)
Income tax expenses |  | (9,426) |  | 60 |  | (9,366)
OCI |  |  |  |  |  |
Foreign currency translation |  | 146 |  | 2 |  | 148
Net gain on available-for-sale |  | (10) |  | 10 |  | —

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