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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

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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