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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2021

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
Buildings		15-50
Leasehold improvements		2-15
Switching equipment		3-15
Telegraph, telex and data communication equipment		5-15
Transmission installation and equipment		3-30
Satellite, earth station and equipment		3-20
Cable network		5-25
Power supply		3-20
Data processing equipment		3-20
Vehicles		4-8
Other telecommunication peripherals		5
Office equipment		2-5
Other equipment		2-5

Schedule of estimated useful life of ROU assets

​

​	​	​
​		Years
Land rights		50
Buildings		15-40
Transmission installation and equipment		3-25
Power supply		3-20
Vehicles		4-8
Others		2-25

Schedule of disclosure of buy and sell rates used to translate monetary assets and liabilities denominated in foreign currency

​

​	​	​	​	​	​	​	​	​
​	​	2020			​	2021
​		Buy		Sell		Buy		Sell
United States Dollar (“US$”) 1		14,040	​	14,060		14,250	​	14,255
Australian Dollar (“AU$”) 1		10,738	​	10,756		10,353	​	10,359
Singapore Dollar ("SGD") 1	​	10,591	​	10,607	​	10,555	​	10,561
New Taiwan Dollar ("TWD") 1	​	499.61	​	500.46	​	515.04	​	515.4
Euro ("EUR") 1		17,209	​	17,239		16,125	​	16,137
Japanese yen ("JPY") 1		135.91	​	136.15		123.81	​	123.86
Malaysian ringgit ("MYR") 1	​	3,477	​	3,485		3,420	​	3,424
Macanese pataca (“MOP”) 1	​	1,756	​	1,761		1,772	​	1,777
Hong Kong Dollar (“HKD”) 1	​	1,811	​	1,814		1,828	​	1,828

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The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]

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