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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  • ifrs-full:DisclosureOfDeferredIncomeExplanatory

    18. DEFERRED REVENUES

    Deferred revenues mainly represent the unearned portion of installation fees for wireline services received from customers, the unused portion of calling cards, and the unamortized portion of government grants (Note 15).

     

         December 31,  
         2016     2017  
         RMB     RMB  

    Balance at beginning of year

         2,482       3,558  

    Additions for the year

        

    — calling cards

         753       390  

    — government grants

         1,494       —    
      

     

     

       

     

     

     
         2,247       390  
      

     

     

       

     

     

     

    Reductions for the year

        

    — amortization of installation fees

         (294     (208

    — usage of calling cards

         (625     (384

    — amortization of government grants

         (252     (295
      

     

     

       

     

     

     

    Balance at end of year

         3,558       3,061  
      

     

     

       

     

     

     

    Representing:

        

    — current portion

         1,253       1,233  

    non-current portion

         2,305       1,828  
      

     

     

       

     

     

     
         3,558       3,061  
      

     

     

       

     

     

     

    Included in other assets are primarily capitalized direct costs associated with the installation of wireline services. As of December 31, 2016 and 2017, the unamortized portion of these costs was RMB367 and RMB228 respectively.