Annual Report 2012 - Dialog

21 Deferred revenue
Annual Report 2012 l Dialog Axiata PLC l 109
Group Company
2012 2011 2012 2011
At 1 January 3,180,802 1,765,157 3,016,409 1,615,175
Pre-paid revenue 19,705,571 16,444,030 18,693,492 15,630,393
Pre-paid revenue acquired through business
combination (Note 36) 201,746 Nil Nil Nil
TDC disbursement received Nil 1,650,244 Nil 1,646,941
TDC disbursement acquired through business
combination (Note 36) 191,434 Nil Nil Nil
Release of pre-paid revenue to statement of
comprehensive income (19,788,786) (15,927,105) (18,671,398) (15,126,133)
Released of TDC disbursements to statement of
comprehensive income (218,273) (751,524) (192,175) (749,967)
At 31 December 3,272,494 3,180,802 2,846,328 3,016,409
Group Company
2012 2011 1 Jan 2011 2012 2011 1 Jan 2011
Current (Note 20) 2,289,221 2,124,148 1,479,391 1,983,327 1,961,235 1,329,409
Non-current 983,273 1,056,654 285,766 863,001 1,055,174 285,766
3,272,494 3,180,802 1,765,157 2,846,328 3,016,409 1,615,175
Deferred revenue comprises prepaid call time and the amounts disbursed by Telecommunication Regulatory Commission of
Sri Lanka (TRC) on account of the disbursement of 2/3rd of Telecommunication Development Charge (TDC) with respect to
periods 2003, 2004 , 2005, 2006, 2007 and 2008.
TDC refunds relating to capital expenditure is released to the statement of comprehensive income over the remaining useful
lives of related assets.