CHINA TELECOM CORP LTD | CIK:0001191255 | 3

  • Filed: 4/27/2018
  • Entity registrant name: CHINA TELECOM CORP LTD (CIK: 0001191255)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1191255/000119312518137004/0001193125-18-137004-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1191255/000119312518137004/cha-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001191255
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    • ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

    (r) Research and development expense

    Research and development expenditure is expensed as incurred. For the years ended December 31, 2015, 2016 and 2017, research and development expense was RMB792, RMB825 and RMB1,088 , respectively.