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China Telecom Corp Ltd

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FY2009 Annual Report · China Telecom Corp Ltd
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annual report 2009

China Telecom Corporation Limited

HKEx Stock Code: 728
NYSE Stock Code: CHA

Corporate Culture

Corporate Mission
Let the customers fully enjoy a new information life

Strategic Goal
Be a world-class integrated information service provider

Core Value
      Comprehensive innovation, pursuing truth and 
   pragmatism, respecting people and creating value all together

Operation Philosophy
Pursue mutual growth of corporate value and customer value

inside front
Corporate Culture

Service Philosophy
      Customer First  Service Foremost

Code of Corporate Practice
Keep promise and provide excellent service for customers
        Cooperate honestly and seek win-win result in joint innovation
Operate prudently and enhance corporate value continuously
        Manage precisely and allocate resources scientifi cally
Care the staff and tap their potential to the full
       Reward the society and be a responsible corporate citizen

Corporate Slogan
Connecting the World

Contents

2 Corporate Information
3 2009 Milestones
4 Financial Highlights
6 Chairman’s Statement
10 Directors, Supervisors and Senior Management
25 Business Review
37 Management’s Discussion and Analysis of

  Financial Conditions and Results of Operations

49 Report of the Directors
63 Report of the Supervisory Committee
64 Recognition & Awards
67 Corporate Governance Report
85 Human Resources Development Report

91 Corporate Social Responsibility Report
98 Notice of Annual General Meeting
101 Report of the Independent International Auditor
102 Consolidated Statement of Financial Position
104 Statement of Financial Position
106 Consolidated Statement of 

  Comprehensive Income

107 Consolidated Statement of Changes in Equity
108 Consolidated Statement of Cash Flows
110 Notes to the Financial Statements
167 Financial Summary
169 Shareholder Information

2 China Telecom Corporation Limited   Annual Report 2009

Corporate Information

China Telecom Corporation Limited (“China Telecom” or the “Company”, together with its subsidiaries, collectively the “Group”) is a 
full  services  integrated  information  service  operator  and  the  world’s  largest  wireline  telecommunications  and  broadband  services 
provider, providing basic telecommunications services such as wireline telecommunications services and mobile telecommunications 
services, and value-added telecommunications services such as Internet access services and information services in the PRC. As of 
the end of 2009, the Company has wireline access lines in service of about 189 million, wireline broadband subscribers of over 53 
million and mobile subscribers of about 56 million. The Company’s H shares and American Depositary Shares (“ADSs”) are listed on 
The Stock Exchange of Hong Kong Limited and the New York Stock Exchange, respectively.

Board of Directors

Corporate Information

Audit Committee

Executive Directors

Tse Hau Yin, Aloysius (Chairman)
Wu Jichuan
Qin Xiao
Xu Erming

Wang Xiaochu (Chairman)
Shang Bing 
Wu Andi 
Zhang Jiping
Zhang Chenshuang
Yang Xiaowei
Yang Jie
Sun Kangmin

Non-Executive Director

Li Jinming

Remuneration 
Committee

Xu Erming (Chairman)
Wu Jichuan
Qin Xiao
Tse Hau Yin, Aloysius

Supervisory Committee

Miao Jianhua (Chairman)
Zhu Lihao (Independent Supervisor)
Ma Yuzhu (Employee Representative)
Xu Cailiao
Han Fang

Legal Representative

Wang Xiaochu

International Auditor

Independent Non-Executive 
Directors

Nomination Committee

KPMG

Wu Jichuan
Qin Xiao
Tse Hau Yin, Aloysius
Cha May Lung, Laura
Xu Erming

Wu Jichuan (Chairman)
Tse Hau Yin, Aloysius
Cha May Lung, Laura
Xu Erming

Legal Advisers

Jingtian & Gongcheng
Freshfields Bruckhaus Deringer
Sullivan & Cromwell LLP

Company Secretary & 
Qualifi ed Accountant

Yung Shun Loy, Jacky

China Telecom Corporation Limited   Annual Report 2009

3

2009 Milestones

January

China Telecom obtained a 3G mobile license

April

Launch of 3G services in 120 cities nationwide

June

Revenue from non-voice services represented more than 50% of total operating revenues refl ecting 
the handsome benefi ts of our sustained and deepening transformation

July

China  Telecom  was  honoured  Number  1  in  “Model  State-owned  Enterprises  in 

China” for the Year 2009 by the State

First mover advantage of 3G scale network in commercial operation with the most 

comprehensive  EVDO  coverage  in  342  cities  and  more  than  2,000  counties 
nationwide

December

Mobile subscriber scale doubled year-on-year, reaching 56 million

4 China Telecom Corporation Limited   Annual Report 2009

Financial Highlights

2009

208,219
82,133
39.4%
13,271
38,042
31,159
47.8%

0.164
0.085
2.740

2009

209,370
14,422

Excluding amortisation of the upfront connection fees

Operating revenues1 (RMB millions)
EBITDA2 (RMB millions)
EBITDA margin
Net profi t4 (RMB millions)
Capital expenditure (RMB millions)
Free cash fl ow6 (RMB millions)
Total debt/Equity7

Earnings per share (RMB)
Dividend per share (HK$)
Net asset value7 per share (RMB)

2007

2008

177,510
87,054
49.0%
23,0105
46,334
34,016
47.1%

0.2845
0.085
2.774

184,507
85,8893
46.6%3
20,0663
48,410
36,768
57.9%

0.2483
0.085
2.632

Including amortisation of the upfront connection fees

Operating revenues1 (RMB millions)
Net profi t4 (RMB millions)

2007

2008

180,804
24,195

186,529
884

1 

2 

3 

According to “IFRIC 13 Customer Loyalty Programmes”, the Group’s operating revenues in prior years were adjusted retrospectively.

For convenience of the investors’ analysis, EBITDA is calculated before CDMA network capacity lease fee (if applicable).

Excluding the impact of impairment loss of the PHS assets and natural disasters.

4  Net profi t represents profi t attributable to equity holders of the Company.

5 

6 

7 

8 

Excluding the effect of the related asset revaluation in 2007.

Free cash fl ow is calculated from EBITDA minus CDMA network capacity lease fee, capital expenditure and income tax.

Equity and net asset value represent equity attributable to equity holders of the Company.

The above fi nancial data have included Beijing Telecom acquired in 2008.

For further information, please browse our website at www.chinatelecom-h.com

China Telecom Corporation Limited   Annual Report 2009

5

Financial Highlights (continued)

The charts below are based on fi nancial fi gures excluding amortisation of the upfront connection fees

6 China Telecom Corporation Limited   Annual Report 2009

Chairman’s Statement

2009  was  a  remarkable  year  in  the  history  of  China  Telecom. 
Following our successful acquisition pursuant to the restructuring 
and  attaining  the  3G  license,  we  endeavoured  to  overcome  the 
challenges  brought  by  the  global  fi nancial  crisis  and  intensifi ed 
competition.  We  continued  to  promote  the  “Customer-focused 
Innovative  Informatisation  Strategy”  by  aggressively  pursuing 
opportunities  and  deepening  strategic  transformation.  We 
leveraged  our  integrated  resources  advantages,  proactively 
innovated our development model and persisted in adopting the 
differentiated  development  strategy  to  achieve  a  good  start  of 
full  services  operation.  This  has  established  a  solid  foundation 
for  the  healthy  sustainable  growth  and  value  enhancement  of 
the Company.

Operating Results

In  2009,  the  Company  progressed  its  development  steadily  as 
planned.  The  operating  revenues  were  RMB209,370  million. 
Excluding  the  amortisation  of  the  upfront  connection  fees,  the 
operating  revenues  were  RMB208,219  million,  an  increase  of 
12.9%  from  last  year.  The  total  mobile  revenue  amounted  to 
RMB35,620 million and gained momentum quarter over quarter. 
Wireline  broadband  access  services  as  well  as  wireline  value-
added  and  integrated  information  services  experienced  strong 
growth  and  their  revenues  were  RMB47,061  million  and 
RMB27,983  million  respectively,  representing  an  increase  of 
17.1%  and  9.3%,  respectively  from  last  year.  The  overall 
business  structure  of  the  Company  was  optimised.  Non-voice 
services,  which  satisfi ed  the  social  informatisation  needs,  also 
recorded  strong  growth.  Revenue  from  non-voice  services 
accounted  for  52.7%  of  the  operating  revenues  excluding  the 
amortisation of the upfront connection fees, constituting a new 
milestone  of  our  strategic  transformation.  EBITDA1,  2  was 
RMB82,133  million  and  the  EBITDA  margin  was  39.4%.  The 
profit  attributable  to  equity  holders  of  the  Company  was 
RMB13,271 million, a decrease of 33.9%3 from last year. Basic 
earnings  per  share  was  RMB0.16.  Capital  expenditure  was 
RMB38,042  million,  a  decrease  of  21.4%  from  last  year.  Free 

1 

2 

3 

For convenience of investors’ analysis, EBITDA is calculated before 
CDMA network capacity lease fee.

Including  the  amortisation  of  the  upfront  connection  fees,  EBITDA 
was  RMB83,284  million,  profi t  attributable  to  equity  holders  of  the 
Company  was  RMB14,422  million,  and  basic  earnings  per  share 
was RMB0.18.

The comparative fi gure of profi t attributable to equity holders of the 
Company of the year 2008 was RMB20,066 million, which excluded 
the  upfront  connection  fees  and  the  impact  of  one-off  items 
including  Personal  Handyphone  System  (PHS)  assets  impairment 
loss and natural disasters.

2009 was the first year of 
our full services operation, 

which was also the year of our 
“re-invigoration”: rapid mobile 
business expansion with fast improved 
integrated operation capability. We 
successfully launched a number of 
innovative convergence products and 
services, leveraging our rich resources 
and talents on wireline, mobile and 
Internet services. We delighted our 
customers with differentiated 
experience, which is crucial to our 
robust development as well as value 
enhancement to the industry while 
we persist in avoiding any price war. 
Seeing the innovative passion and 
unwavering dedication of our people, 
I feel so proud and firmly believe that 
our success is just right ahead of us.

China Telecom Corporation Limited   Annual Report 2009

7

cash  flow 4  was  RMB31,159  million.  We  believe  that  the 
increasing  investments  in  promoting  robust  scale  development 
of  full  services  operation  has  achieved  remarkable  results.  As 
we  further  progress  our  full  services  operation,  the  Company 
would  turn  around  its  profi t  trajectory  and  our  corporate  value 
creation capability will be enhanced as well.

Taking  into  consideration  of  the  return  to  shareholders,  the 
Company’s  cash  flow  and  its  capital  requirements  for  future 
d e v e l o p m e n t ,  t h e  B o a rd  o f  D i re c t o r s  h a s  d e c i d e d  t o 
recommend  at  the  forthcoming  Annual  General  Meeting  that  a 
dividend  being  an  equivalent  of  HK$0.085  per  share  for  the 
fi nancial year 2009, which is the same as 2008.

Business operation

Adhering to integrated operation to achieve a 
good start of full services operation

We  always  insist  on  the  integrated  operation  in  the  era  of 
informatisation and it is the key component for us to obtain the 
differentiated operation advantages. In 2009, we adhered to the 
integrated  packaging  development  of  wireline,  mobile  and 
Internet services. Taking full advantage of our existing customer 
resources,  network  resources  and  sales  capabilities,  we 
proactively  expanded  our  mobile  customer  base.  Our  mobile 
subscribers  increased  by  28.18  million  to  56.09  million  in  the 
year, of which integrated service penetration rate reached 50%. 
Total  mobile  revenue  drove  16.0%  increase  in  the  operating 
revenues.  We  further  enhanced  the  full  integration  of  our  voice 
services  with  broadband,  value-added  and  integrated 
information application services to satisfy the diverse demand of 
our customers and increase their stickiness. It effectively drove 
our  customers  and  revenue  growth.  Through  differentiated 
operation,  we  effectively  avoided  single  product  price 
competition  and  protected  the  overall  industry  value.  We 
achieved  a  good  start  of  full  services  operation.  Wireline 
broadband services grew signifi cantly with net addition of 9.19 
million  subscribers  in  the  year,  bringing  the  total  number  of 
subscribers  to  53.46  million.  There  was  also  strong  growth  in 
the  wireline  value-added  and  integrated  information  services. 
Revenues from IT service and applications services, as well as 
“Best  Tone”  type  of  information  services,  increased  by  32.4% 
and 14.7% respectively from last year. Facing the global fi nancial 
crisis and the increasing mobile substitution, we proactively built 
a  comprehensive  defense  system  to  consolidate  our  wireline 
voice services, in particular to actively tackle the declining trend 
of  wireline  voice  services  through  integrating  with  mobile  and 
Internet  services.  In  2009,  wireline  voice  services  revenue  was 

4 

Free cash fl ow is calculated from EBITDA (excluding amortisation of 
the  upfront  connection  fees)  minus  CDMA  network  capacity  lease 
fee, capital expenditure and income tax.

8 China Telecom Corporation Limited   Annual Report 2009

Chairman’s Statement (continued)

RMB78,432  million  and  it  represented  37.7%  of  the  operating 
revenues  excluding  the  amortisation  of  the  upfront  connection 
fees.  The  Company’s  operating  risks  were  progressively 
alleviated.

In addition, we were successful in the comprehensive integration 
of  our  network  maintenance  and  IT  support,  which  enhanced 
our response time and maintenance effi ciency. The time required 
for activating services for customers and trouble shooting were 
both  shortened  by  nearly  40%.  We  continued  to  enhance  our 
front-end coordination and support capabilities to establish our 
differentiated and perceivable service edge.

Optimising branding system to promote brand 
development

In  2009,  we  focused  on  building  our  “e  surfing”  brand  and 
increasingly  promoted  our  “3G  Internet  handset”  to  further 
enrich  the  embedded  values  of  our  brands  and  to  satisfy  the 
demands  for  mobile  Internet  applications.  These  efforts  have 
gained  much  market  attention.  According  to  a  third-party 
market  survey,  the  brand  awareness  of  “e  surfing”  reached 
78.8%, the top amongst 3G brands. The Company successfully 
established a new image as a full services operator. Meanwhile, 
w e  c o n t i n u e d  t o  re i n f o rc e  t h e  b r a n d  d e v e l o p m e n t  o f 
“BizNavigator”  and  “One  Home”  by  adding  mobile  service  to 
enrich  their  embedded  values.  This  effectively  enlarged  our 
brand  customer  bases.  As  of  the  end  of  2009,  “BizNavigator” 
and  “One  Home”  subscribers  reached  4.36  million  and  36.36 
million respectively.

Enhancing core competitiveness through 
innovation

Comprehensively  enhancing  the  core  competence  of  our 
networks, products, sales and service are the key roots for our 
full  services  operation.  In  2009,  our  parent  company  rapidly 
upgraded  the  mobile  network  and  established  the  3G  mobile 
network  with  the  most  comprehensive  coverage  in  China.  In 
order  to  seize  the  leading  positions  in  mobile  products,  we 
established  an  innovative  product  development  system  by 
s e t t i n g  u p  a  n e w  p ro d u c t  d e v e l o p m e n t  c e n t e r  a t  o u r 
headquarters and 8 other product R&D bases to strengthen the 
coordination and centralised development of our key products. 
We  also  enhanced  the  synergy  of  our  ICT  companies  and  our 
marketing  channels  for  the  gover nment  and  enterprise 
customers  to  strengthen  the  service  support  for  key  industry-
specifi c application products. We further increased our efforts in 

the development and promotion of public information products 
which  are  based  on  mobile  Internet  applications.  We  launched 
products  like  “iMusic”,  wireless  broadband,  “189  mailbox”,  “e 
surfi ng  LIVE”  to  gain  market  share  through  differentiation.  We 
improved our front-end customer service system by setting up 
customer  services  department  to  strengthen  the  management 
of our customer services and enhance our service capabilities. 
We continuously improved our customer satisfaction, leveraging 
our  customer  relations  management  system  extensively.  We 
further  reinforced  our  financial  management  by  optimising 
resources  allocation,  strengthening  cost  control  and  adjusting 
investment  structure.  Resources  were  tilted  towards  services 
with  high  growth  potential  and  promising  prospects  such  as 
broadband,  Internet,  and  value-added  services.  Investments 
were  focused  on  supporting  the  development  of  high  growth 
regions  and  mid-to-high-end  customers  to  steadily  increase 
return  on  investment.  We  also  innovated  our  human  resources 
management  system  to  recruit  high-calibre  technology  and 
management talents, motivate the employees, optimise human 
resources allocation and advance salary and incentive initiatives 
to promote the corporate strategic transformation.

Promoting cooperation to stimulate industry 
value chain

We persisted in scale development to boost industry value chain 
confidence  and  advocated  benefits  sharing  to  stimulate 
momentum of value chain development to promote cooperation 
with  external  partners.  We  increased  the  percentage  of 
handsets  procured  through  open  channels,  leveraged  external 
partners to achieve a breakthrough in handset bottlenecks and 
continuously  launched  new  handsets  including  the  flagship 
CDMA  handsets  and  the  3G  handsets  pricing  around 
RMB1,000.  Thus  the  number  of  models  of  CDMA  terminals 
increased  at  an  encouraging  speed  of  about  40  models  per 
month on average. We aggressively promoted the establishment 
of  open  channels  through  partnering  with  electrical  appliance 
stores and mobile phone specialty stores to attract more mobile 
customers. The proportion of new mobile customers developed 
through  open  channels  increased  every  month  and  reached 
nearly  50%  at  the  end  of  last  year.  At  the  same  time,  we 
enhanced the cooperation with external partners in information 
content  especially  scarce  information  content  providers  and 
core industry integrated application providers. It helped promote 
the development of a mobile Internet based information services 
industry value chain by leveraging the strengths of our external 
partners in the aspects of specialised businesses, core functions 
and customer segments.

China Telecom Corporation Limited   Annual Report 2009

9

Chairman’s Statement (continued)

Corporate Governance

Outlook for Future

We are fi rmly committed to adopting international best practice 
to continuously improve our corporate governance. We adhered 
to the principle of integrity and strengthened the establishment 
and execution of internal control to effectively manage corporate 
risks.  We  continuously  enhanced  corporate  transparency  and 
performed  outstandingly  in  investor  relations.  Our  efforts  were 
widely  recognised  by  the  capital  market.  We  have  been 
accredited with a number of awards and appreciation, including 
“No. 1 Best  Managed Company in Asia” by Euromoney, “Best 
Managed Company in China” and “Best Corporate Governance 
in  China”  by  FinanceAsia,  and  “Asia’s  Best  Companies  in 
Corporate  Governance  in  China”  by  Corporate  Governance 
Asia.

Mr. Neil Osborn, the Publisher of Euromoney, presented the 
“Best Managed Company in Asia” award to Mr. Wang Xiaochu, 
Chairman

Corporate Social Responsibility

In  2009,  we  made  our  share  of  contribution  by  actively 
participating  in  the  promotion  of  social  informatisation  amid 
the  global  financial  crisis,  accelerating  the  development  of 
the  industry  value  chain.  The  Company  focused  on  achieving 
harmony between the corporate development and environmental 
protection.  We  aggressively  promoted  the  emission  reduction 
project  and  lowered  the  energy-consumption-to-revenue  ratio 
to realise our goal of low carbon emission operation. We closely 
involved  in  public  welfare  work  by  proactively  supporting  the 
economic  development  of  those  less  developed  regions  in 
China,  helping  the  disabled  in  getting  jobs  and  participating  in 
the  disaster  relief  works.  Our  continuous  efforts  were  well 
recognised by the public. In 2009, the Company was awarded 
the “Valued Model Enterprise of Corporate Social Responsibility” 
and “Grand Award of Corporate Social Responsibility in China”.

In 2009, we overcame various diffi culties to realise a good start 
of  full  services  operation.  Looking  forward,  we  are  fully 
confi dent. The foundation for the recovery of Chinese economy 
is  getting  further  consolidated.  The  country’s  “Three  Networks 
Convergence”  policy  is  gaining  momentum.  The  demand  for 
mobile  Internet  services  is  increasing  continuously  with  3G 
service  development  accelerating.  New  technologies  like 
Internet  of  Things  and  Cloud  Computing  are  getting  more 
mature  and  gaining  wide  applications.  All  these  will  foster  a 
much  broader  market  for  information  and  communications. 
However,  we  are  also  facing  the  serious  challenges  from  the 
intensifying competition in the telecommunications industry.

We will continue to leverage our integrated operation advantage. 
In  addition  to  our  emphasis  on  the  effective  measures  of 
integrated packaged services, we will speed up our product and 
service  innovation  to  rapidly  form  a  new  competitive  edge  in 
differentiation. We will strive to create a new phase of profi table 
scale  development  and  realise  a  new  breakthrough  in 
informatisation services. Meanwhile, we will continue to optimise 
our  business  structure  and  gradually  enhance  revenue 
contributions from mobile, broadband access and value-added 
and  integrated  information  services  through  innovation  in 
informatisation and differentiated development. We will continue 
the  profitable  scale  development  of  our  mobile  services  and 
actively  consolidate  the  comprehensive  defense  system  of 
wireline  voice  services  to  gradually  alleviate  the  Company’s 
operating risks and achieve harmonious development of our full 
services.

Finally, on behalf of the Board of Directors, I would like to take 
this  opportunity  to  express  my  sincere  appreciation  to  all  our 
shareholders  and  customers  for  their  support.  I  firmly  believe 
our  company  will  continue  to  create  more  value  for  our 
shareholders  and  customers,  and  further  contribute  to  the 
society in 2010.

Wang Xiaochu
Chairman and Chief Executive Offi cer

Beijing, China
22 March 2010

10

China Telecom Corporation Limited   Annual Report 2009

China Telecom Corporation Limited   Annual Report 2009 11

Directors, Supervisors and Senior Management

1. Mr. Wang Xiaochu
5. Mr. Zhang Chenshuang 6. Mr. Yang Xiaowei 7. Mr. Yang Jie

2. Mr. Shang Bing

3. Madam Wu Andi 4. Mr. Zhang Jiping 

8. Mr. Sun Kangmin              

1

2

3

5

7

4

6

8

12

China Telecom Corporation Limited   Annual Report 2009

Directors, Supervisors and Senior Management (continued)

Mr. Wang Xiaochu

Age 52, is the Chairman of the Board of Directors and Chief Executive Officer of the 
Company. Mr. Wang graduated from Beijing Institute of Posts and Telecommunications 
in  1989  and  received  a  doctorate  degree  in  business  administration  from  the  Hong 
Kong Polytechnic University in 2005. Mr. Wang served as Deputy Director General and 
Director  General  of  the  Hangzhou  Telecommunications  Bureau  in  Zhejiang  province, 
Director  General  of  the  Tianjin  Posts  and  Telecommunications  Administration, 
Chairman  and  Chief  Executive  Officer  of  China  Mobile  (Hong  Kong)  Limited,  Vice 
President  of  China  Mobile  Communications  Corporation,  Chairman  of  the  board  of 
directors and a Non-Executive Director of China Communications Services Corporation 
Limited.  He  is  also  the  President  of  China  Telecommunications  Corporation  and 
Honorary Chairman of China Communications Services Corporation Limited. He was 
responsible for the development of China Telecom’s telephone network management 
systems  and  various  other  information  technology  projects  and  as  a  result,  received 
the Third-Class Award from the State Scientific and Technological Progress Award and 
the  First-Class  Award  from  the  former  Ministry  of  Posts  and  Telecommunications 
Scientific  and  Technological  Progress  Award.  Mr.  Wang  has  over  29  years  of 
management experience in the telecommunications industry.

Mr. Shang Bing

Age 54, is an Executive Director, President and Chief Operating Officer of the Company. 
Mr. Shang is a senior economist. He graduated in 1982 from Shenyang Chemical Industry 
Institution with a bachelor’s degree in chemical industry and received a master’s degree in 
business administration from New York State University in 2002. He received a doctorate 
degree  in  business  administration  from  the  Hong  Kong  Polytechnic  University  in  2005. 
Mr. Shang served as a Director of Industrial Technology Development Centre in Liaoning 
Province,  a  Deputy  General  Manager  and  General  Manager  of  Economic  and 
Technological Development Company in Liaoning Province. Mr. Shang served as a Deputy 
General Manager and General Manager of China United Telecommunications Corporation 
(“Unicom  Group”)  Liaoning  Branch,  a  Vice  President  of  Unicom  Group,  a  Director  of 
Unicom Group, the President of Unicom Group and an Executive Director and President 
of China Unicom Limited. In addition, Mr. Shang also served as a Director and President 
of  the  China  United  Telecommunications  Corporation  Limited  and  China  Unicom 
Corporation  Limited.  He  is  also  a  Vice  President  of  China  Telecommunications 
Corporation. Mr. Shang has extensive experience in management and telecommunications 
industry.

China Telecom Corporation Limited   Annual Report 2009 13

Directors, Supervisors and Senior Management (continued)

Madam Wu Andi

Age 55, is an Executive Director, Executive Vice President and the Chief Financial Officer 
of  the  Company.  She  is  responsible  for  the  financial  management  of  the  Company. 
Madam  Wu  is  a  senior  accountant.  She  graduated  from  the  Beijing  Institute  of 
Economics  with  a  bachelor  degree  in  finance  and  trading  in  1983,  and  studied  in  a 
postgraduate program in business economics management at the Chinese Academy of 
Social Sciences from 1996 to 1998. She studied in a master of business administration 
(MBA) program at the Guanghua School of Management at Peking University from 2002 
to  2003  and  received  an  executive  master  degree  of  business  administration  (EMBA). 
Prior  to  joining  China  Telecommunications  Corporation  in  May  2000,  she  served  as 
Director  General  of  the  Department  of  Economic  Adjustment  and  Communication 
Settlement  of  the  Ministry  of  Information  Industry  (“MII”),  Director  General,  Deputy 
Director  General  and  Director  of  the  Department  of  Finance  of  the  MPT.  She  is  also  a 
Vice  President  of  China  Telecommunications  Corporation.  Madam  Wu  has  28  years  of 
economic  and  financial  management  experience  in  the  telecommunications  industry  in 
China.

Mr. Zhang Jiping

Age 54, is an Executive Director and Executive Vice President of the Company. Mr. 
Zhang is a professor-level senior engineer. He graduated from the Beijing University of 
Posts and Telecommunications with a bachelor degree in radio telecommunications 
engineering  in  1982,  studied  in  a  postgraduate  program  in  applied  computer 
engineering at Northeastern Industrial University from 1986 to 1988, and received a 
doctorate  degree  in  business  administration  from  the  Hong  Kong  Polytechnic 
University  in  2004.  Prior  to  joining  China  Telecommunications  Corporation  in  May 
2000,  he  served  as  Deputy  Director  General  of  DGT  of  the  MPT,  a  Deputy  Director 
General and Director of the Telecommunication Technology Centre of the Posts and 
Telecommunications Administration of Liaoning Province. He is also a Vice President 
of China Telecommunications Corporation. Mr. Zhang has 28 years of experience in 
network operation and management in the telecommunications industry in China.

14

China Telecom Corporation Limited   Annual Report 2009

Directors, Supervisors and Senior Management (continued)

Mr. Zhang Chenshuang

Age 58, is an Executive Director and Executive Vice President of the Company. Mr. 
Zhang is a senior economist. He graduated from the Party School of the Communist 
Party of China (CPC) and received a MBA degree from the Hong Kong Polytechnic 
University.  Mr.  Zhang  served  as  Executive  Director  and  Vice  President  of  China 
Mobile  Limited,  Vice  President  of  China  Mobile  Communications  Corporation, 
Director of China Mobile Communication Co., Ltd., the Assistant to the President of 
China  Mobile  Communications  Corporation,  Director  General  of  the  Inner  Mongolia 
Posts  and  Telecommunications  Administration  Bureau,  Deputy  Director  General  of 
the  Office  of  the  Ministry  of  Posts  and  Telecommunications.  He  is  also  a  Vice 
President  of  China  Telecommunications  Corporation.  He  has  over  30  years  of 
experience in the telecommunications industry.

Mr. Li Ping

Age 56, is an Executive Vice President of the Company. Mr. Li graduated from the Beijing 
University  of  Posts  and  Telecommunications  with  a  major  in  radio  telecommunications 
in 1976 and received an MBA degree from the State University of New York at Buffalo, 
U.S.A. in 1989. He served as Executive Director of China Telecom Corporation Limited, 
Chairman  and  President  of  China  Telecom  (Hong  Kong)  International  Limited, 
Vice  Chairman  and  Executive  Vice  President  of  China  Mobile  (Hong  Kong)  Limited, 
Deputy  Director  General  of  the  DGT  of  the  MPT.  He  is  the  Vice  President  of  China 
Telecommunications Corporation, Chairman of the board of directors and an Executive 
Director  of  China  Communications  Services  Corporation  Limited.  Mr.  Li  has  extensive 
experience in managing public companies and 34 years of operational and managerial 
experience in the telecommunications industry in China.

Mr. Yang Xiaowei

Age 46, is an Executive Director and Executive Vice President of the Company. Mr. Yang 
is  a  senior  engineer.  He  received  a  bachelor’s  degree  from  the  Computer  Application 
Department of Chongqing University in 1998 and a master’s degree in engineering from 
the  Management  Engineering  Department  of  Chongqing  University  in  2001.  Mr.  Yang 
was  the  Assistant  to  Director  and  Deputy  Director  of  Chongqing  Telecommunications 
Bureau, a Deputy Director of the Chongqing Telecommunications Administration Bureau 
and a Director of Chongqing Municipal Communication Administration Bureau. Mr. Yang 
served as General Manager of the Chongqing branch and the Guangdong branch of the 
Unicom Group, Vice President of the Unicom Group, Director of the Unicom Group and 
Executive Director and Vice President of China Unicom Limited. Mr. Yang also served as 
Director  and  Vice  President  of  China  Unicom  Corporation  Limited  and  Chairman  of 
Unicom Huasheng Telecommunications Technology Co. Ltd.. He is also a Vice President 
of  China  Telecommunications  Corporation.  Mr.  Yang  has  extensive  experience  in 
management and telecommunications industry.

China Telecom Corporation Limited   Annual Report 2009 15

Directors, Supervisors and Senior Management (continued)

Mr. Yang Jie

Age 48, is an Executive Director and Executive Vice President of the Company. Mr. Yang 
is  a  professor-level  senior  engineer.  He  graduated  from  the  Beijing  University  of  Posts 
and  Telecommunications  with  a  major  in  radio  engineering  in  1984  and  obtained 
a  doctorate  degree  in  business  administration  (DBA)  from  the  ESC  Rennes  School 
of  Business  in  2008.  Mr.  Yang  served  as  Deputy  Director  General  of  Shanxi 
Posts  and  Telecommunications  Administration  Bureau,  General  Manager  of  Shanxi 
Telecommunications  Corporation,  Vice  President  of  China  Telecom  Beijing  Research 
Institute  and  General  Manager  of  Business  Department  of  the  Northern  Telecom  of 
China  Telecommunications  Corporation.  He  is  also  a  Vice  President  of  China 
Telecommunications Corporation. Mr. Yang has 26 years of operational and managerial 
experience in the telecommunications industry in China.

Mr. Sun Kangmin

Age 53, is an Executive Director and Executive Vice President of the Company. Mr. 
Sun is a senior engineer. He holds an MBA degree from the University of Hong Kong. 
Mr.  Sun  served  as  Department  Head  of  the  Information  Industry  Department  of 
Sichuan Province, Director General of Communications Bureau of Sichuan Province, 
Chairman and General Manager of Sichuan Telecom Company Limited. He is also a 
Vice  President  of  China  Telecommunications  Corporation.  Mr.  Sun  has  26  years  of 
operational and managerial experience in the telecommunications industry in China.

Mr. Li Jinming

Age  58,  is  a  Non-Executive  Director  of  the  Company,  Chairman  of  Guangdong  Rising 
Assets Management Co., Ltd. (one of the domestic shareholders of the Company) and 
Chairman of Shenzhen Zhongjin Lingnan Nonfemet Company Limited. Mr. Li graduated 
from  Guangdong  Radio  and  TV  University,  and  holds  an  EMBA  degree  from  Lingnan 
College,  Zhong  Shan  University  after  the  completion  of  his  study  in  the  postgraduate 
programme  of  international  economics  and  industrial  commerce  management.  Mr.  Li 
served  as  Chief  and  Deputy  Director  General  of  the  Guangdong  Provincial  Discipline 
Inspection  Commission,  and  Director  and  Deputy  General  Manager  of  Guangdong 
Rising  Assets  Management  Co.,  Ltd..  Mr.  Li  has  extensive  experience  in  enterprise 
management.

16

China Telecom Corporation Limited   Annual Report 2009

Directors, Supervisors and Senior Management (continued)

Mr. Wu Jichuan

Age  72,  is  an  Independent  Non-Executive  Director  of  the  Company.  Mr.  Wu  is  a 
p ro f e s s o r- l e v e l  s e n i o r  e n g i n e e r.  M r.  Wu  i s  t h e  H o n o r a r y  C h a i r m a n  o f  t h e 
Telecommunications  and  Economics  Specialists  Committee,  Director  General  of 
the  Chinese  Institute  of  Electronics,  and  Honorary  Director  General  of  the  Chinese 
Institute  of  Communications.  Mr.  Wu  graduated  from  the  Beijing  Institute  of  Posts 
and  Telecommunications  with  a  major  in  wired  telecommunications  engineering  in 
1959.  Mr.  Wu  served  as  Vice  Minister  and  Minister  of  the  Ministry  of  Posts  and 
Telecommunications,  Deputy  Director  of  the  Committee  of  the  Radio  Management  of 
China, Vice Leader of the Informatisation Leading Group of the State Council, Minister of 
Ministry of Information Industry, a member of the Eighth & the Tenth National Committee 
of Chinese People’s Political Consultative Conference (the “CPPCC”), a member of the 
Standing Committee of the Tenth National Committee of CPPCC and Vice Chairman of 
the  Subcommittee  of  Education,  Science,  Culture,  Health  and  Sports  of  the  Tenth 
National Committee of CPPCC.

Mr. Qin Xiao

Age 62, is an Independent Non-Executive Director of the Company. Mr. Qin obtained his 
Ph.D.  in  economics  from  University  of  Cambridge.  He  is  the  Chairman  of  China 
Merchants Group Limited and China Merchants Bank Co., Ltd.. He is a member of the 
eleventh Chinese People’s Political Consultative Conference and the Honorary Chairman 
of  Hong  Kong  Chinese  Enterprises  Association,  a  part-time  professor  at  the  School  of 
Economics  and  Management  of  Tsinghua  University  and  the  Graduate  School  of  the 
People’s Bank of China. Before joining China Merchants Group, he served as President 
and Vice Chairman of China International Trust and Investment Corporation (CITIC), and 
Chairman  of  CITIC  Industrial  Bank.  He  was  a  deputy  to  the  Ninth  National  People’s 
Congress, a member of the Tenth Chinese People’s Political Consultative Conference, an 
advisor on the Foreign Currency Policy of the State Administration of Foreign Exchange, 
and  a  member  of  Toyota  International  Advisory  Board,  he  also  served  as  Chairman  of 
APEC Business Advisory Council (ABAC) for the Year 2001. He is the author of several 
papers and books in the fields of economics and management.

Mr. Tse Hau Yin, Aloysius

Age 62, is an Independent Non-Executive Director of the Company. Mr. Tse is currently 
an  Independent  Non-executive  Director  of  CNOOC  Limited,  China  Construction  Bank 
Corporation, Wing Hang Bank Limited, Linmark Group Limited, Sinofert Holdings Limited 
and SJM Holdings Limited and is a member of the International Advisory Council of the 
People’s Municipal Government of Wuhan. Mr. Tse is a fellow of the Institute of Chartered 
Accountants  in  England  and  Wales,  and  the  Hong  Kong  Institute  of  Certified  Public 
Accountants  (“HKICPA”).  Mr.  Tse  is  a  past  president  and  the  current  Chairman  of  the 
Audit Committee of the HKICPA. He joined KPMG in 1976, became a partner in 1984 
and retired in March 2003. Mr. Tse was a non-executive Chairman of KPMG’s operations 
in China and a member of the KPMG China advisory board from 1997 to 2000. Mr. Tse 
is a graduate of the University of Hong Kong.

China Telecom Corporation Limited   Annual Report 2009 17

Directors, Supervisors and Senior Management (continued)

Madam Cha May Lung, Laura

Age 60, is an Independent Non-Executive Director of the Company. Mrs. Cha is currently 
a Hong Kong Delegate to the 11th National People’s Congress, PRC, a Member of the 
Standing  Committee  of  the  Chinese  People’s  Political  Consultative  Conference 
(“CPPCC”) Shanghai Committee, the Vice Chairman of the International Advisory Council 
of  the  China  Securities  Regulatory  Commission  (“CSRC”),  a  Member  of  the  Executive 
Council  of  the  Government  of  the  Hong  Kong  Special  Administrative  Region,  Non-
executive  Deputy  Chairman  of  The  Hongkong  and  Shanghai  Banking  Corporation 
Limited,  Non-executive  Director  of  Bank  of  Communications  Co.,  Ltd.  She  is  also  an 
Independent Non-executive Director of Hong Kong Exchanges and Clearing Limited and 
Tata  Consultancy  Services  Limited.  Mrs.  Cha  served  as  Vice  Chairman  of  CSRC  from 
February 2001 to September 2004 and Assistant Director of Corporate Finance, Senior 
Director,  Executive  Director  and  Deputy  Chairman  of  the  Securities  and  Futures 
Commission of Hong Kong from 1991 to 2001. She received a Juris Doctor degree from 
Santa Clara University of USA in 1982.

Professor Xu Erming

Age  60,  is  an  Independent  Non-Executive  Director  of  the  Company.  Mr.  Xu  is  a 
Deputy Dean, professor, and Ph.D. supervisor of the Graduate School at the Renmin 
University of China, Deputy Secretary-General of the Tenth Session of the Academic 
Committee,  and  a  member  of  the  Third  Session  of  the  University  Affairs  Committee 
of  the  Renmin  University  of  China,  Associate  Convener  of  the  Sixth  Session 
of  the  Business  Administration  Academic  Appraisal  Group  of  the  Academic 
Degree  Committee  of  the  State  Council,  Vice  Chairman  of  the  Chinese  Enterprise 
Management  Research  Association,  and  Chairman  of  Beijing  Contemporary 
Enterprise  Research  Association.  He  is  also  entitled  to  the  State  Council’s  special 
government  allowances.  He  is  the  Independent  Supervisor  of  Harbin  Power 
Equipment Company Limited.

Over  the  years,  Professor  Xu  has  conducted  research  in  areas  related  to  strategic 
management,  organisational  theories,  international  management  and  education  management,  and  has  been  responsible  for 
research on many subjects put forward by the National Natural Science Foundation, the National Social Science Foundation, and 
other  authorities  at  provincial  and  ministry  level.  Professor  Xu  has  issued  many  publications  including  Business  Strategy  and 
Innovative analysis, Business Strategic Management, Introduction to International Business Management, a number of case studies, 
as  well  as  a  number  of  academic  dissertations  such  as  Empirical  Research:  Effects  on  Performance  of  Supervision  Mechanisms 
Substitution Effect of Listed Companies and has also been a columnist in the Economic Daily. He has received many awards such 
as  the  Ministry  of  Education’s  Class  One  Excellent  Higher  Education  Textbook  Award  and  the  State-Level  Class  Two  Teaching 
Award. Professor Xu has been a visiting professor at over 10 domestic universities and has been awarded the Fulbright Scholar of 
U.S.A. twice. Professor Xu was previously a lecturer at the New York State University at Buffalo, U.S.A., the University of Scranton, 
U.S.A., the University of Technology, Sydney, the Kyushu University, Japan and Hong Kong Polytechnic University.

18

China Telecom Corporation Limited   Annual Report 2009

Directors, Supervisors and Senior Management (continued)

Mr. Yung Shun Loy, Jacky

Age  47,  is  the  Assistant  Chief  Financial  Officer,  Qualified  Accountant  and  the  Company  Secretary  of  the  Company.  Mr.  Yung  is  a 
fellow member of the Hong Kong Institute of Certified Public Accountants, a fellow member of the Association of Chartered Certified 
Accountants of United Kingdom, and a Certified Practising Accountant in Australia. He has a bachelor degree in laws and a bachelor 
degree in social sciences. Mr. Yung has over 20 years of experience in auditing, company secretary and senior financial management 
of listed companies.

Mr. Wang Qi

Age 55, is the financial controller of the Company. Mr. Wang is a senior accountant. He graduated from Beijing Institute of Posts and 
Telecommunications  and  the  Australian  National  University.  He  holds  a  Master  degree  in  international  management.  He  served  a 
Deputy Director General of Anhui Posts and Telecommunications Administration Bureau and a Deputy General Manager of China 
Telecom  Group  Anhui  Corporation  prior  to  his  relocation  to  the  headquarters  of  China  Telecom  Group  in  2000.  Mr.  Wang  is  also 
Managing Director of the Finance Department of China Telecommunications Corporation. Mr. Wang has 35 years of managerial and 
accounting experience in the telecommunications industry in China.

China Telecom Corporation Limited   Annual Report 2009 19

Directors, Supervisors and Senior Management (continued)

Supervisors

Mr. Miao Jianhua

Age 58, is the Chairman of the Supervisory Committee of the Company and the head of the Discipline Inspection Division of China 
Telecommunications Corporation. Mr. Miao holds a master degree in management from the Australian National University. Mr. Miao 
held  senior  positions  at  the  former  Jilin  Provincial  Administration  of  Posts  and  Telecommunications  and  served  as  Director  of  the 
Inspection  Bureau  of  the  former  MPT  and  the  MII.  Mr.  Miao  also  served  as  the  General  Manager  of  the  Human  Resources 
Department  of  China  Network  Communications  Group  Corporation  and  China  Netcom  Group  Corporation  (Hong  Kong)  Limited, 
Assistant to President of China Network Communications Group Corporation, Executive Director and the Joint Company Secretary 
of China Netcom Group Corporation (Hong Kong) Limited, the head of the Discipline Inspection Division and the chairman of the 
union of China United Telecommunications Corporation, Executive Director of China Unicom Limited, Chairman of the Supervisory 
Committee  of  China  United  Telecommunications  Corporation  Limited.  Mr.  Miao  is  a  senior  economist  and  has  extensive 
management experience in working for the government and enterprises in the PRC.

Madam Zhu Lihao

Age 69, is an Independent Supervisor of the Supervisory Committee of the Company. Madam Zhu is a senior auditor and a qualified 
accountant  in  the  PRC.  She  graduated  from  Beijing  Graduate  School  of  Mining  and  Technology  with  a  major  in  engineering 
economics  in  1963.  Madam  Zhu  served  as  a  Deputy  Director  General,  Director  General,  Deputy  Director  and  Director  of  the 
Department of Industry and Communications of the National Audit Bureau of China, and the Director General of the Department of 
Foreign Affairs and Foreign-related Auditing of the Audit Bureau. Madam Zhu has over 40 years of experience in management and 
auditing.

Mr. Ma Yuzhu

Age  56,  is  an  Employee  Representative  Supervisor  of  the  Supervisory  Committee  of  the  Company,  Managing  Director  of  the 
Corporate Culture Department of the Company. Mr. Ma graduated from the Beijing University of Posts and Telecommunications with 
a major in telecommunications in 1982. Mr. Ma studied part-time in Australian National University in 2000 and obtained a master 
degree  in  international  business  administration  in  2001.  Mr.  Ma  served  as  a  Director  General  in  China  International 
Telecommunication  Construction  1st  Engineering  Bureau,  Director  of  the  department  of  General  Engineering  of  DGT.  Mr.  Ma  is  a 
senior  engineer  and  has  over  30  years  of  telecommunications  construction  and  operation  management  experience  in  the 
telecommunication industry.

Mr. Xu Cailiao

Age 46, is a Supervisor of the Supervisory Committee of the Company. Mr. Xu is a Director of the Corporate Strategy Department of 
the  Company.  Mr.  Xu  graduated  from  the  Law  School  of  Peking  University  with  a  master  degree  in  law  in  1987.  He  served  as  a 
Director of the State Commission for Economic Restructuring and Managing Director of the Hong Kong branch of Irico Group. He 
was  qualified  to  practise  law  in  China  in  1988.  Mr.  Xu  is  highly  experienced  in  respect  of  corporate  governance,  organisational 
development and process management.

Madam Han Fang

Age 37, is a Supervisor of the Supervisory Committee of the Company. Madam Han is a Director of the Audit Department of the 
Company.  Madam  Han  graduated  from  the  Beijing  University  of  Posts  and  Telecommunications  with  a  bachelor’s  degree  in 
Engineering  Management  in  1995.  She  obtained  a  master  degree  in  business  administration  at  the  Norwegian  School  of 
Management  in  2007.  She  worked  in  finance-related  jobs  serving  in  China  Huaxin  Post  and  Telecommunications  Economy 
Development Centre and the audit department of China Telecommunications Corporation. Madam Han is an international internal 
auditor, a qualified accountant in PRC and a senior accountant and has 15 years of finance and audit experience.

Change Has Come

Business Review

China Telecom Corporation Limited   Annual Report 2009

25

Business Review

The following table sets out key operating data for 2007, 2008 and 2009.

Unit

2007

2008

2009

(2009 over 2008)

Rates of change

Wireline access lines in service

Million

220.64

208.35

Wireline local voice usage

Million pulses

407,445

372,477

Wireline caller ID service subscribers

Wireline Color Ring Tone subscribers

Wireline broadband subscribers

Mobile subscribers

Mobile voice usage

Mobile SMS usage

Mobile Color Ring Tone subscribers

“One Home” subscribers

“BizNavigator” subscribers

Million

Million

Million

Million

Million minutes

Million messages

Million

Million

Million

146.88

146.74

63.21

35.74

—

—

—

—

10.61

—

79.25

44.27

27.91

26,375

2,028

8.64

23.93

2.53

188.56

320,585

128.45

74.07

53.46

56.09

155,410

15,136

32.63

36.36

4.36

(9.5%)

(13.9%)

(12.5%)

(6.5%)

20.8%

101.0%

489.2%

646.4%

277.7%

51.9%

72.3%

Note:  As the Company commenced its mobile service from the fourth quarter of 2008, data related to the Company’s mobile operation in 2008 only 

included those in the fourth quarter.

In  2009,  amid  the  global  fi nancial  crisis  and  increasingly  intensifi ed  market  competition,  the  Company  captured  the  opportunities 

and  leveraged  its  comprehensive  edges  to  strengthen  the  integrated  operation  of  wireline,  mobile  and  Internet  services.  The 

Company focused on the development of its “e surfi ng” brand and expanded its mobile subscriber base rapidly. At the same time, 

we  reinforced  the  development  of  the  transformation  services  and  maintained  stable  development  of  the  wireline  services, 

successfully realising a good start for the full services operation.

Mr. Wang Xiaochu, Chairman and Mr. Yang Xiaowei, 
Executive Vice President, jointly hosted the offi cial launch of 
e surfi ng 3G service

Mr. Shang Bing, President, hosted the opening ceremony of 
the launch of e surfi ng 189 prefi x number mobile service

26 China Telecom Corporation Limited   Annual Report 2009

Business Review (continued)

Key Operating Performance

In 2009, total operating revenues were RMB209,370 million. Excluding the amortisation of the upfront connection fees, the operating 

revenues were RMB208,219 million, representing an annual growth rate of 12.9%. The Company’s overall business structure has 

been optimised and its strategic transformation has achieved new development.

Mobile  services  experienced  rapid  development.  In  2009,  the  Company  fully  utilised  its  customer  and  network  resources,  and 

marketing  capabilities  to  rapidly  expand  the  mobile  subscriber  base  to  56.09  million,  successfully  doubling  the  number  with  an 

increase rate of 101.0% from the beginning of the year. Revenue from mobile services was RMB30,003 million with stable MOU and 

ARPU.

Overall  development  of  wireline  services  was  relatively  stable.  The  Company  persisted  in  strengthening  the  branding  and 

development of broadband services. In 2009, the net addition of wireline broadband subscribers was 9.19 million with a subscriber 

base of 53.46 million. Revenue from wireline broadband access service was RMB47,061 million, an increase of 17.1%. The wireline 

value-added and integrated information services registered signifi cant growth in 2009. Revenue from wireline non-voice services was 

RMB94,167 million, an increase of 14.7% year on year, accounting for 54.6% of the wireline services revenue excluding the upfront 

connection  fees.  Revenue  from  wireline  voice  services  was  RMB78,432  million,  accounting  for  37.7%  of  the  operating  revenues 

excluding the upfront connection fees. The operating risk of the Company’s wireline services has been progressively alleviated.

China Telecom Corporation Limited   Annual Report 2009

27

Business Review (continued)

Business Operating Strategies

In 2009, the Company seized the opportunities to continuously enhance its capabilities in integrated operation, brand building, new 

product development, sales channel optimisation and extension of industry value chain, focusing on the implementation of fi ve major 

operating strategies:

Firstly,  we  insisted  on  integrated  operation  and  our  differentiated 

competitive edges gradually emerged. We further promoted the in-depth 

integration  of  our  voice  services  with  our  broadband,  value-added  and 

integrated  information  services.  This  has  not  only  satisfi ed  the  diverse 

needs  of  our  customers,  but  also  increased  their  stickiness  through 

enhanced marketing initiatives such as upgrade of broadband bandwidth, 

brand  marketing  and  Internet  applications.  Customer  and  revenue 

growths  were  effectively  stimulated.  As  of  the  end  of  2009,  integrated 

service  penetration  rate  within  the  mobile  subscribers  reached  50.0%, 

representing an increase of 15 percentage points from the end of 2008. 

“One  Home”  service  package  customers  accounted  for  32.4%  of  our 

total household customers, an increase of 12 percentage points from the 

end  of  2008.  The  penetration  rate  of  “BizNavigator”  services  amongst 

small  and  medium-sized  enterprises  reached  43.0%,  an  increase  of  22 

percentage points from the end of 2008.

e surfi ng – diversifi ed entertainment contents and information 

application services

28 China Telecom Corporation Limited   Annual Report 2009

Business Review (continued)

Secondly, we strengthened our brand building with a focus on promoting 

our  “e  surfing”  brand.  In  2009,  we  reinforced  the  promotion  of  “3G 

Internet handsets” and effectively enhanced the market infl uences of our 

“e surfi ng” brand. According to a third-party independent market survey 

in 2009, our “e surfi ng” brand ranked the top in brand awareness among 

all 3G brands, at least 10 percentage points ahead of all other competing 

brands  and  became  a  leading  brand  in  the  3G  market.  Meanwhile,  the 

Company  continued  to  strengthen  the  brand  building  of  “BizNavigator” 

and “One Home” by adding mobile elements to enrich their embedded 

values  and  thus  effectively  accelerated  the  expansion  of  our  brand 

customer  base.  As  of  the  end  of  2009,  the  number  of  subscribers  for 

“BizNavigator”  and  “One  Home”  reached  4.36  million  and  36.36  million 

respectively, establishing a new corporate image for the Company as a 

full services operator.

BizNavigator – total solutions of communications and 

information services for government and 
enterprises customers

Thirdly, we continued to improve the perception of product functions and enhanced our core competitiveness. In 2009, in order to 

seize  the  leading  positions  in  mobile  products,  the  Company  innovated  its  product  development  system  by  setting  up  a  product 

development centre at our headquarters and 8 product R&D bases and improved its network-wide coordination effi ciency through 

strengthened  coordination  and  centralised  development  of  key  products.  We  further  increased  our  efforts  in  developing  public 

information  products  which  are  based  on  mobile  Internet  applications 

such  as  “iMusic”,  wireless  broadband,  “189  mailbox”,  “e  surfi ng  LIVE”, 

“Mobile Global Mega-Eye”, “e surfi ng Video”, “e surfi ng Push-to-Talk” to 

gain  market  share  through  differentiation.  We  enhanced  the  synergy  of 

our ICT companies and our marketing channels for the government and 

enterprise  customers  to  strengthen  the  service  support  for  the  key 

industry-specific  application  products.  We  introduced  integrated  and 

differentiated  industry  applications  such  as  “Digital  City  Management” 

and “e-Commerce and Industry Administration” to effectively expand our 

mid-to-high-end customer base comprising government and enterprise. 

In  the  meantime,  we  paid  more  attention  to  the  cooperation  with 

external  partners  of  information  content  especially  with  scarce 

One Home — Integrated communications and information 

information  content  providers  and  core  industry  integrated  application 

services for households

providers.  By  leveraging  the  strengths  of  our  external  partners  in  their 

specialised  businesses,  core  functions  and  customer  segments,  we 

continuously  improved  our  customer  perception  and  satisfaction,  and 

gradually  formulated  the  Company’s  differentiated  and  long-lasting 

competitiveness in full services operation.

China Telecom Corporation Limited   Annual Report 2009

29

Business Review (continued)

Fourthly,  we  reinforced  the  sharing  of  sales  channel  resources  and  comprehensively  enhanced  the  sales  channels’  service 

capabilities.  We  made  full  efforts  in  the  promotion  of  open  channel  establishment  and  the  number  of  the  open  sales  channels 

increased  by  nearly  four  times  in  2009.  We  proactively  promoted  the  establishment  of  open  channels  through  partnering  with 

electrical  appliance  stores  and  mobile  phone  specialty  stores  to  attain  more  mobile  customers.  The  proportion  of  new  mobile 

customers developed through open channels increased every month and reached nearly 50% at the end of 2009. We improved the 

basic service offered through electronic channels and enhanced self-service capabilities to allow our customers to use more user-

friendly means such as mobile handsets and Internet to satisfy their service needs. In addition, we expanded the size of our chief 

account manager team and provided more comprehensive customer service to enhance the service-provision capabilities of our key 

services and effectively realised differentiated services.

Fifthly, we achieved scale development of mobile services and successfully invigorated industry value chain. The Company promoted 

open channels and strived to encourage the purchase and sales of terminals through open channels in 2009. We accelerated our 

access  to  all  kinds  of  mainstream  open  retail  channels  and  actively  promoted  sales  via  electronic  and  online  channels,  which 

boosted the growth in handset sales. In 2009, CDMA handset sales reached over 30 million units, three times more than that of 

2008. Adhering to a philosophy of win-win cooperation, we increased our efforts in cooperating with external partners and enlarging 

the  proportion  of  terminals  procured  by  open  channels.  We  also  launched  new  models  of  handsets  including  the  fl agship  CDMA 

handsets  and  the  3G  handsets  pricing  around  RMB1,000,  stimulating  the  development  of  the  information  services  industry  value 

chain with a focus on mobile Internet.

Mr. Yang Xiaowei, Executive Vice President, presented a 
speech at the Annual Conference of CDMA Handset 
Industry Value Chain 

Expanding portfolio of e surfi ng handset models

30 China Telecom Corporation Limited   Annual Report 2009

Business Review (continued)

Network and Operation Support

In  2009,  we  fully  utilised  the  opportunities  brought  forth  by  full  services  operation  to  promote  broadband  bandwidth  upgrade, 

services  platform  integration,  and  development  of  integrated  information  services  and  industry  specifi c  applications.  Our  parent 

company  rapidly  upgraded  the  mobile  network  and  established  the  most  comprehensive  and  fi rst-in-commercial-use  3G  mobile 

network in China, forming an initial unifi ed network structure for our full services operation.

In 2009, capital expenditure was RMB38,042 million, a decline of 21.4% from 2008, which accounted for 18.3% of the operating 

revenues  excluding  the  upfront  connection  fees,  a  decrease  of  7.9  percentage  points  from  2008.  Adhering  to  the  principal  of 

effectively  allocating  resources  and  supporting  key  development  areas,  we  further  increased  investments  in  broadband,  platform 

integration of value-added services and integrated information services. The investments in broadband as well as value-added and 

integrated information services accounted for 54.1% and 17.8% respectively of total capital expenditure of the year, an increase of 

8.7  percentage  points  and  1.3  percentage  points  respectively  from  2008.  In  2009,  capability  and  quality  of  the  Company’s 

broadband network were comprehensively enhanced with newly-built broadband access ports reaching 15 million. Over 98.0% of 

broadband access lines in the southern urban areas in China, including counties, have the bandwidth of over 2 Mbps and 94.0% of 

those lines have the bandwidth of over 4 Mbps, an increase of 15 percentage points from 2008. Promising achievements were also 

seen  in  business  platforms  integration  and  functions  optimisation.  The  structures  for  management  platforms,  capability  platforms 

and application platforms were better defi ned, and a unifi ed authentication system structure was initially established. We successfully 

completed the optimisation and upgrade of more than 200 provincial-level capability platforms such as SMS centers, MMS centers 

and WAP portals, allowing the rapid deployment of our integrated operations. Meanwhile, the Company accelerated the construction 

of WLAN hotspots. The number of newly-built Wi-Fi hotspots was about 70,000, bringing the total Wi-Fi hotspots to nearly 100,000, 

helping us to build up a differentiated competitive advantage in an innovative way. In order to effectively support our 3G service and 

full services integrated operation, we set up the model of IT infrastructure supporting network-wide integrated operations. Our real-

time billing and CRM management capabilities were enhanced. The time required for activating new services and trouble shooting 

were  both  shortened  by  nearly  40%.  This  has  signifi cantly  enhanced  support  capabilities  of  our  IT  system  and  improved  overall 

customer perceptions.

China Telecom Corporation Limited   Annual Report 2009

31

Business Review (continued)

Operating Highlights in 2010

In 2010, the Company will continue its operating strategy of “innovative integrated operation with differentiated edges and profi table 

scale  development”.  We  will  continue  to  optimise  our  business  structure  and  gradually  increase  the  revenue  contribution  from 

mobile, broadband access, and value-added and integrated information services. While accelerating the development of our mobile 

services, we will promote the expansion of our core 3G products and mid-end handsets to support 3G development. We will also 

push forward the intensive scale promotion of industry-specifi c applications and provide commercialised, standardised and in-series 

application  products  components  to  enhance  customer  values.  We  will  strive  to  promote  the  upgrade  of  broadband  bandwidth, 

enrich Internet applications and integration of our wireline and wireless broadband operations. Furthermore, we will insist on win-win 

cooperation  strategy  and  adopt  fl exible  partnership  models  to  stimulate  the  development  of  mobile-Internet-based  information 

services  value  chain,  enriching  the  embedded  values  of  our  value-added  and  integrated  information  services.  Through  initiatives 

such as integrated operations, branded packages and service quality improvement, we will gradually alleviate the risk of our wireline 

voice service decline and achieve a coordinated development of full services. Meanwhile, we will strengthen our network optimisation 

and  maintenance  to  further  perfecting  services  systems  and  increase  services  capabilities.  We  will  also  strengthen  the  synergy 

between front-end and back-end to establish differentiated and perceivable competitive advantages.

Promoting integrated package service for the campus

A brilliant popular service — iMusic

Change Has Come

Management’s
Discussion and Analysis 
of Financial Conditions 
and Results of Operations

China Telecom Corporation Limited   Annual Report 2009

37

Management’s Discussion and Analysis of
Financial Conditions and Results of Operations

Summary

The  Group’s  operating  revenues  in  2009  were  RMB209,370  million,  an  increase  of  12.2%1  from  2008;  operating  expenses  were 
RMB186,712 million, an increase of 2.9% from 2008; profi t attributable to equity holders of the Company was RMB14,422 million 
and basic earnings per share was RMB0.18; EBITDA2 was RMB83,284 million and the EBITDA margin was 39.8%.

Excluding the amortisation of upfront connection fees, the operating revenues of the Group in 2009 were RMB208,219 million, an 
increase of 12.9% from 2008; profi t attributable to equity holders of the Company was RMB13,271 million, a decrease of 33.9%3 
from 2008, basic earnings per share was RMB0.16; EBITDA was RMB82,133 million and the EBITDA margin was 39.4%.

Operating Revenues

In 2009, the Group actively coped with the global fi nancial crisis as well as increasingly intense market competition, and continued 
to adhere to the customer branding operation. Through vigorously promoting strategic transformation, the full services operation has 
a  remarkable  start.  Operating  revenues  in  2009  were  RMB209,370  million,  an  increase  of  12.2%  from  2008.  Excluding  the 
amortisation of upfront connection fees of RMB1,151 million, operating revenues in 2009 were RMB208,219 million, an increase of 
12.9% from 2008. Of this, the total mobile revenue was RMB35,620 million (including mobile voice revenue of RMB20,027 million, 
revenue of RMB9,976 million from mobile Internet access, value-added and integrated information application services as well as 
leased line services and other mobile services revenue of RMB5,617 million), maintaining a satisfactory growth momentum. The ratio 
of  wireline  non-voice  services  to  total  revenue  from  wireline  services,  excluding  the  amortisation  of  upfront  connection  fees,  has 
increased  over  the  year  to  54.6%  in  2009,  a  rise  of  8.6  percentage  points  from  2008.  With  the  sustainable  development  of  our 
wireline non-voice services, the Group’s revenue structure has become more optimised and the risk of over-reliance on traditional 
businesses has been further reduced, enhancing the Group’s capacity in risk management.

1 

2 

3 

According to the “IFRIC 13 Customer Loyalty Programmes”, operating revenues, selling, general and administrative expenses, as well as other 
operating expenses for 2008 were adjusted. Please refer to note 3 of the audited fi nancial statements for details.

EBITDA  is  calculated  from  operating  revenues  minus  operating  expenses  (which  excluded  depreciation  and  amortisation  and  CDMA  network 
capacity lease fee). As the telecommunications business is a capital intensive industry, capital expenditure, the level of gearing and fi nance costs 
may  have  a  signifi cant  impact  on  the  net  profi t  of  companies  with  similar  operating  results.  Therefore,  we  believe  EBITDA  may  be  helpful  in 
analysing the operating results of a telecommunications service provider such as the Company. Although EBITDA has been widely applied in the 
global  telecommunications  industry  as  a  benchmark  to  refl ect  operating  performance,  fi nancial  capability  and  liquidity,  it  is  not  regarded  as  a 
measure  of  operating  performance  and  liquidity  under  generally  accepted  accounting  principles.  It  also  does  not  represent  net  cash  from 
operating activities. In addition, our EBITDA may not be comparable to similar indicators provided by other companies.

Excluding the one-off items of the asset impairment loss of PHS assets of RMB18,366 million (after-tax effect) and the losses related to natural 
disasters of RMB2,838 million (after-tax effect), profi t attributable to equity holders of the Company in 2008 was RMB20,066 million.

38 China Telecom Corporation Limited   Annual Report 2009

Management’s Discussion and Analysis of
Financial Conditions and Results of Operations (continued)

The following table sets forth a breakdown of the operating revenues of the Group for 2008 and 2009, together with their respective 
rates of change:

(RMB in millions, except percentage data)

Wireline voice
Mobile voice
Internet
Value-added services
Integrated information application services
Managed data and leased line
Others
Upfront connection fees

Total operating revenues

Wireline Voice

For the year ended 31 December

2009

78,432
20,027
51,567
21,533
12,659
11,499
12,502
1,151

2008 Rates of Change

96,258
3,955
40,727
16,253
10,803
10,231
6,280
2,022

(18.5%)
406.4%
26.6%
32.5%
17.2%
12.4%
99.1%
(43.1%)

209,370

186,529

12.2%

In  2009,  revenue  from  wireline  voice  services  was  RMB78,432  million,  a  decrease  of  18.5%  from  RMB96,258  million  in  2008, 
accounting for 37.5% of our operating revenues. The major reason for the continuous decline in the wireline voice revenue was due 
to the lower demand for telecommunications services under the global fi nancial crisis and the cannibalisation of wireline voice usage 
with newer forms of communication, such as mobile communications and VOIP.

Mobile Voice

In  2009,  revenue  from  mobile  voice  services  was  RMB20,027  million,  accounting  for  9.6%  of  our  operating  revenues.  With  the 
launch of full services operation, the mobile services have gained momentum of development and have become one of the main 
revenue drivers.

Internet

In  2009,  revenue  from  Internet  access  services  was  RMB51,567  million,  an  increase  of  26.6%  from  RMB40,727  million  in  2008, 
accounting for 24.6% of our operating revenues. Through integrated operations, the revenue from our Internet access services has 
grown  rapidly  with  the  continual  increase  in  broadband  subscribers.  At  the  end  of  2009,  the  number  of  wireline  broadband 
subscribers increased by 20.8% to 53.46 million, with a net increase of 9.19 million subscribers from the end of 2008. The ARPU of 
the wireline broadband subscribers in 2009 was RMB80.3. Revenue from mobile Internet access services was RMB3,760 million.

Management’s Discussion and Analysis of
Financial Conditions and Results of Operations (continued)

China Telecom Corporation Limited   Annual Report 2009

39

Value-Added Services

In  2009,  revenue  from  value-added  services  was  RMB21,533  million,  an  increase  of  32.5%  from  RMB16,253  million  in  2008, 
accounting for 10.3% of our operating revenues. The increase in revenue was mainly attributable to the rapid development of mobile 
value-added  services  and  the  IDC  business  of  wireline  value-added  services.  Revenue  from  mobile  value-added  services  was 
RMB5,602 million.

Integrated Information Application Services

In 2009, revenue from integrated information application services was RMB12,659 million, an increase of 17.2% from RMB10,803 
million in 2008, accounting for 6.0% of our operating revenues. The increase in revenue was mainly due to the rapid development of 
the  IT  service  and  applications  services,  “Best  Tone”  type  of  information  services  and  “V-Net”  services.  Revenue  from  mobile 
integrated information application services was RMB607 million.

Managed Data and Leased Line

In  2009,  revenue  from  managed  data  and  leased  line  services  was  RMB11,499  million,  an  increase  of  12.4%  from  RMB10,231 
million in 2008, accounting for 5.5% of our operating revenues. The increase in revenue was mainly attributable to the increasing 
demand from non-operator customers for network resources, leading to increased revenue growth from the leased circuits services 
and IP-VPN services.

Others

In 2009, revenue from other services was RMB12,502 million, an increase of 99.1% from RMB6,280 million in 2008, accounting for 
6.0% of our operating revenues. The growth of revenue was mainly attributable to the sales revenue of mobile terminal equipments. 
Revenue from other mobile services was RMB5,617 million.

Upfront Connection Fees

Upfront connection fees represent the amortised amount of upfront fees received for the initial activation of wireline services of the 
Group, amortised over an expected customer relationship period of 10 years. Effective from July 2001, the Group ceased to charge 
new subscribers upfront connection fees. The amortised amount was RMB1,151 million in 2009, representing a decrease of 43.1% 
from RMB2,022 million in 2008.

The  amortisation  of  upfront  connection  fees  will  end  in  July  2011.  The  amortised  upfront  connection  fees  for  the  year  2010  and 
2011 will be RMB497 million and RMB98 million respectively.

40 China Telecom Corporation Limited   Annual Report 2009

Management’s Discussion and Analysis of
Financial Conditions and Results of Operations (continued)

Operating Expenses

In  2009,  the  operating  expenses  of  the  Group  were  RMB186,712  million,  an  increase  of  2.9%  from  2008.  The  ratio  of  operating 
expenses  to  operating  revenues  fell  from  97.2%  in  2008  to  89.2%  in  2009.  The  Group  has  stringent  cost  control  measures  to 
continuously  optimise  the  costs  structure  and  increased  investment  in  mobile  services  and  transformation  services  in  order  to 
support the full services operation so as to ensure the sustainable and healthy development.

The following table sets out a breakdown of the operating expenses of the Group in 2008 and 2009 and their respective rates of 
change:

(RMB in millions, except percentage data)

Depreciation and amortisation
Network operations and support expenses
Selling, general and administrative expenses
Personnel expenses
Other operating expenses

For the year ended 31 December

2009

52,243
42,903
40,507
32,857
17,449

2008 Rates of Change

53,880
36,096
27,501
28,946
10,794

(3.0%)
18.9%
47.3%
13.5%
61.7%

Impairment loss on property, plant and equipment 

753

24,167

(96.9%)

Total operating expenses

186,712

181,384

2.9%

Depreciation and Amortisation

In 2009, depreciation and amortisation was RMB52,243 million, a decrease of 3.0% from RMB53,880 million in 2008, accounting 
for 25.0% of our operating revenues. The decline was due to the impairment loss of PHS assets in 2008 and the reduction of capital 
expenditure by the Group.

Network Operations and Support Expenses

In  2009,  network  operations  and  support  expenses  were  RMB42,903  million,  an  increase  of  18.9%  from  RMB36,096  million  in 
2008,  accounting  for  20.5%  of  our  operating  revenues.  The  increase  was  mainly  attributable  to  the  increase  in  CDMA  network 
capacity lease fee and an increased investment in transformation services by the Group. The CDMA network capacity lease fee in 
2009 amounted to RMB8,383 million.

Selling, General and Administrative Expenses

In  2009,  selling,  general  and  administrative  expenses  amounted  to  RMB40,507  million,  an  increase  of  47.3%  from  RMB27,501 
million in 2008, accounting for 19.3% of our operating revenues. The growth was mainly attributable to an increased investment in 
resources to reinforce the rapid scale development of the mobile services.

Management’s Discussion and Analysis of
Financial Conditions and Results of Operations (continued)

China Telecom Corporation Limited   Annual Report 2009

41

Personnel Expenses

In  2009,  personnel  expenses  were  RMB32,857  million,  an  increase  of  13.5%  from  RMB28,946  million  in  2008,  accounting  for 
15.7% of our operating revenues. The increase in personnel expenses was mainly due to the inclusion of annual personnel expenses 
of employees from China Unicom Group for the whole year of 2009 (the fi gures of 2008 represented the expenses for the fourth 
quarter only) as well as the recruitment of talents with high-calibre in mobile communications, IP, IT and information operations areas 
to meet the requirement to develop full services operation.

Other Operating Expenses

In 2009, other operating expenses were RMB17,449 million, an increase of 61.7% from RMB10,794 million in 2008, accounting for 
8.3% of our operating revenues. The increase was largely attributed to the growth in the mobile interconnection expenses and cost 
of mobile terminal equipments sold. The mobile interconnection expenses amounted to RMB3,467 million in 2009, while the cost of 
mobile terminal equipments sold were RMB4,980 million.

Impairment loss on Property, Plant and Equipment

In  2009,  the  impairment  loss  on  property,  plant  and  equipment  was  RMB753  million,  which  was  mainly  due  to  the  decrease  in 
customer  demand  for  Digital  Data  Network  (DDN)  service  and  its  technology  being  gradually  substituted  by  other  technologies, 
resulting in the signifi cant decrease in the revenue generated from these assets. As a result, the Group recognised an impairment 
loss on these assets. In 2008, the Group had recognised an impairment loss of RMB23,954 million on PHS assets.

Net Finance Costs

In 2009, the Group’s net fi nance costs were RMB4,375 million, a decline of 13.8% from RMB5,076 million in 2008. Benefi ted from 
the reduction of interest rates by the People’s Bank of China at the end of 2008 and our low-cost fi nancing in 2008, net interest 
expenses fell by RMB612 million. In addition, the Group optimised its fi nancing by reinforcing its centralised capital management, 
leading to a reduction in fi nance costs. Net exchange gains were RMB67 million in 2009, while net exchange losses were RMB170 
million in 2008. The change in net exchange gain/loss was mainly attributable to the appreciation of the RMB against the Japanese 
Yen.

Profi tability Level

Income Tax

The Group’s statutory income tax rate is 25%. In 2009, the Group’s income tax expenses were RMB4,549 million, with the effective 
income tax rate of 23.7%. The difference between the effective income tax rate and the statutory income tax rate of the Group was 
mainly attributable to the exclusion of upfront connection fees from taxable revenue, and the preferential income tax rate of 20% or 
15% enjoyed by our branches located in special economic zones and the western regions of China.

Profi t Attributable To Equity Holders of the Company

In  2009,  profit  attributable  to  equity  holders  of  the  Company  was  RMB14,422  million,  an  increase  of  RMB13,538  million  from 
RMB884  million  in  2008.  Excluding  the  amortisation  of  upfront  connection  fees,  the  profit  attributable  to  equity  holders  of  the 
Company was RMB13,271 million, a decrease of 33.9% from RMB20,066 million (excluding the impact of one-off items including 
PHS  assets  impairment  loss  with  after-tax  effect  of  RMB18,366  million  and  natural  disasters  with  after-tax  effect  of  RMB2,838 
million) in 2008.

42 China Telecom Corporation Limited   Annual Report 2009

Management’s Discussion and Analysis of
Financial Conditions and Results of Operations (continued)

Capital Expenditure and Cash Flows

Capital Expenditure

In 2009, the Group maintained its prudent policy on capital expenditure. Capital expenditure was RMB38,042 million, a decrease of 
21.4% from RMB48,410 million in 2008.

Cash Flows

In 2009, net cash infl ow for the Group was RMB6,940 million, while the net cash infl ow was RMB6,522 million in 2008.

The following table sets out the cash fl ow position of the Group in 2008 and 2009:

(RMB millions)

Net cash fl ow from operating activities
Net cash used in investing activities
Net cash (used in)/from fi nancing activities

For the year ended 31 December

2009

74,988
(43,255)
(24,793)

2008

76,756
(75,819)
5,585

Net increase in cash and cash equivalents

6,940

6,522

In  2009,  the  net  cash  infl ow  from  operating  activities  was  RMB74,988  million,  a  decrease  of  RMB1,768  million  from  RMB76,756 
million in 2008.

In 2009, the net cash outfl ow for investing activities was RMB43,255 million, a decrease of RMB32,564 million from RMB75,819 
million  in  2008,  mainly  resulting  from  a  reduction  in  the  Group’s  capital  expenditure  in  2009  and  the  payment  of  most  of  the 
consideration for the acquisition of the CDMA business from China Unicom Group in 2008.

In  2009,  the  net  cash  outfl ow  for  fi nancing  activities  was  RMB24,793  million  while  the  net  cash  infl ow  was  RMB5,585  million  in 
2008.  The  increase  in  net  cash  outflow  was  mainly  due  to  the  Group’s  repayment  of  the  remaining  balance  of  the  deferred 
consideration in respect of the acquisition in prior years totalling RMB15,150 million to China Telecommunications Corporation and 
short-term commercial papers totalling RMB10,000 million.

Working Capital

At the end of 2009, the Group’s working capital (total current assets minus total current liabilities) defi cit was RMB82,545 million, a 
reduction of defi cit of RMB38,746 million from RMB121,291 million in 2008. The decrease in defi cit was mainly attributable to the 
issuance of medium-term notes, amounting to RMB30,000 million, net off by the repayment of short-term debt including short-term 
commercial papers. At the end of 2009, the Group’s cash and cash equivalents amounted to RMB34,804 million, amongst which 
cash and cash equivalents in RMB accounted for 94.7% (2008: 94.2%).

Assets and Liabilities

In  2009,  the  Group  continued  to  maintain  a  solid  capital  structure.  By  the  end  of  2009,  the  total  assets  of  the  Group  fell  to 
RMB426,520 million from RMB440,337 million at the end of 2008, while total indebtedness decreased to RMB105,923 million from 
RMB123,279 million in 2008. The ratio of the Group’s total indebtedness to total assets fell from 28.0% at the end of 2008 to 24.8% 
at the end of 2009.

Management’s Discussion and Analysis of
Financial Conditions and Results of Operations (continued)

China Telecom Corporation Limited   Annual Report 2009

43

Indebtedness

The indebtedness analysis of the Group as of the end of 2008 and 2009 is as follows:

(RMB millions)

Short-term debt
Long-term debt maturing within one year
Finance lease obligations maturing within one year
Long-term debt (excluding current portion)
Finance lease obligations (excluding current portion)

For the year ended 31 December

2009

51,650
1,487
18
52,768
—

2008

83,448
565
22
39,226
18

Total debt

105,923

123,279

By the end of 2009, the total indebtedness of the Group was RMB105,923 million, a decrease of RMB17,356 million from 2008. 
The  main  reason  for  the  decrease  was  our  repayment  of  the  remaining  balance  of  the  deferred  consideration  in  respect  of  the 
acquisition in prior years to China Telecommunications Corporation. Of the total indebtedness of the Group, the Company’s loans in 
Renminbi, US Dollars, Japanese Yen and Euro accounted for 96.9% (2008: 97.2%), 0.8% (2008: 0.7%), 1.7% (2008: 1.5%), and 
0.6% (2008: 0.6%) respectively. 95.7% (2008: 87.2%) of this indebtedness was loans with fi xed interest rates, while the remainder 
are loans with fl oating interest rates. As of 31 December 2009, the Group did not pledge any assets as collateral for debt (2008: Nil).

Most of the Group’s revenue receipts from and payments made for its business were denominated in Renminbi, therefore the Group 
did not have signifi cant risk exposure to foreign exchange fl uctuations.

As at 31 December 2009, the Group’s unutilised committed credit facilities was RMB102,555 million (2008: RMB128,231 million).

Contractual Obligations

(RMB millions)

Short-term debt
Long-term debt
Finance lease obligations
Operating lease commitments
Capital commitments

Total

52,294
62,764
18
11,110
4,542

Payable in

1 Jan 2010-
31 Dec 2010

1 Jan 2011-
31 Dec 2011

1 Jan 2012-
31 Dec 2012

1 Jan 2013-
31 Dec 2013

Thereafter

52,294
3,742
18
8,531
4,542

—
12,260
—
643
—

—
13,126
—
505
—

—
11,353
—
417
—

—
22,283
—
1,014
—

Total contractual obligations

130,728

69,127

12,903

13,631

11,770

23,297

Note:  Amounts of short-term debt, long-term debt and fi nance lease obligations include recognised and unrecognised interest payable, and are not 

discounted.

Change Has Come

Report of the Directors

China Telecom Corporation Limited   Annual Report 2009

49

Report of the Directors

The Board of Directors (the “Board”) of China Telecom Corporation Limited (the “Company”) hereby presents its report together with 
the  audited  financial  statements  of  the  Company  and  its  subsidiaries  (collectively,  the  “Group”)  prepared  in  accordance  with 
International Financial Reporting Standards for the year ended 31 December 2009.

Principal Business

The principal business of the Company and the Group is the provision of basic communications services including comprehensive 
wireline telecommunications services, mobile telecommunications services, value-added services such as Internet access services, 
integrated information services and other related services within the service area of the Group.

Results

Results of the Group for the year ended 31 December 2009 and the financial position of the Company and the Group as at that date 
are set out in the audited financial statements on pages 102 to 166 in this annual report.

Dividend

The Board proposes a final dividend in the amount equivalent to HK$0.085 per share, totalling approximately RMB6,076 million for 
the year ended 31 December 2009. The dividend proposal will be submitted for consideration at the Annual General Meeting to be 
held  on  25  May  2010.  Dividends  will  be  denominated  and  declared  in  Renminbi.  Dividends  on  domestic  shares  will  be  paid  in 
Renminbi, whereas dividends on H shares will be paid in Hong Kong dollars. The relevant exchange rate will be the lowest of the 
average offer rates of Renminbi to Hong Kong dollars as announced by the key commercial banks in China for the week prior to the 
date of declaration of dividends at the Annual General Meeting. The final dividends are expected to be paid around 30 June 2010 
after obtaining the shareholders’ approval at the Annual General Meeting.

Pursuant to the Enterprise Income Tax Law of the People’s Republic of China and the Detailed Rules for the Implementation of the 
Enterprise Income Tax Law of the People’s Republic of China implemented in 2008, beginning from 1 January 2008, any Chinese 
domestic enterprise which pays dividend to a non-resident enterprise shareholder in respect of accounting periods beginning from 1 
January 2008 shall withhold and pay enterprise income tax for such shareholder. Please refer to the relevant announcement to be 
issued by the Company separately for more details.

50 China Telecom Corporation Limited   Annual Report 2009

Report of the Directors (continued)

Directors and Senior Management of the Company

The  following  table  sets  out  certain  information  of  the  Directors  and  senior  management  of  the  Company  as  at  the  date  of  this 
Report:

Name

Age

Position in the Company

Date of Appointment

Wang Xiaochu
Shang Bing
Wu Andi

Zhang Jiping
Zhang Chenshuang
Li Ping
Yang Xiaowei
Yang Jie
Sun Kangmin
Li Jinming
Wu Jichuan
Qin Xiao
Tse Hau Yin, Aloysius
Cha May Lung, Laura
Xu Erming
Yung Shun Loy, Jacky

Wang Qi

52
54
55

54
58
56
46
48
53
58
72
62
62
60
60
47

55

Chairman and Chief Executive Officer
Executive Director, President and Chief Operating Officer
Executive Director, Executive Vice President and 
  Chief Financial Officer
Executive Director and Executive Vice President
Executive Director and Executive Vice President
Executive Vice President
Executive Director and Executive Vice President
Executive Director and Executive Vice President
Executive Director and Executive Vice President
Non-executive Director
Independent Non-executive Director
Independent Non-executive Director
Independent Non-executive Director
Independent Non-executive Director
Independent Non-executive Director
Assistant Chief Financial Officer, Qualified Accountant and 
  Company Secretary
Financial Controller

20 December 2004
9 September 2008
10 September 2002

10 September 2002
31 August 2007
10 September 2002
9 September 2008
20 October 2004
20 October 2004
20 December 2004
9 September 2008
9 September 2008
9 September 2005
9 September 2008
9 September 2005
1 February 2005

10 September 2002

Supervisors of the Company

The following table sets out certain information of the supervisors of the Company as at the date of this Report:

Name

Miao Jianhua
Zhu Lihao
Ma Yuzhu
Xu Cailiao
Han Fang

Age

Position in the Company

Date of Appointment

58
69
56
46
37

Chairman of the Supervisory Committee
Independent Supervisor
Supervisor (Employee Representative)
Supervisor
Supervisor

29 December 2009
10 September 2002
9 September 2005
9 September 2005
9 September 2008

Mr. Xiao Jinxue tendered the resignation from the position of the supervisor of the Company due to change in job responsibility. An 
Extraordinary General Meeting was convened on 29 December 2009 by the Company to elect Mr. Miao Jianhua as the Supervisor 
of  the  third  session  of  the  Supervisory  Committee.  On  the  same  day  after  the  Extraordinary  General  Meeting,  the  Supervisory 
Committee held a meeting to elect Mr. Miao Jianhua as the Chairman of the Supervisory Committee.

China Telecom Corporation Limited   Annual Report 2009

51

Report of the Directors (continued)

Share Capital

The  share  capital  of  the  Company  as  at  31  December  2009  was  RMB80,932,368,321,  divided  into  80,932,368,321  shares  of 
RMB1.00 each. As at 31 December 2009, the share capital of the Company comprised:

Share category

Domestic shares (total):

Domestic shares held by:
  China Telecommunications Corporation
  Guangdong Rising Assets Management Co., Ltd.
  Zhejiang Financial Development Company
  Fujian State-owned Assets Investment Holdings Co., Ltd.
  Jiangsu Guoxin Investment Group Co., Ltd.

Total number of H shares (including ADSs)

Number of 
shares as at 
31 December 2009

Percentage of the 
total number of 
shares in issue as at 
31 December 2009 
(%)

67,054,958,321

82.85

57,377,053,317
5,614,082,653
2,137,473,626
969,317,182
957,031,543

13,877,410,000

70.89
6.94
2.64
1.20
1.18

17.15

Total

80,932,368,321

100.00

52 China Telecom Corporation Limited   Annual Report 2009

Report of the Directors (continued)

Material  Interests  and  Short  Positions  in  Shares  and  Underlying  Shares  of 
the Company

As at 31 December 2009, the interests or short position of persons who are entitled to exercise or control the exercise of 5% or 
more  of  the  voting  power  at  any  of  the  Company’s  general  meetings  (excluding  the  Directors  and  Supervisors)  in  the  shares  and 
underlying shares of equity derivatives of the Company as recorded in the register required to be maintained under Section 336 of 
the Securities and Futures Ordinance (the “SFO”) are as follows:

Name of shareholder

Number of 
shares held Type of Shares

Percentage of 
the respective 
type of shares

Percentage of 
the total umber 

of shares in issue Capacity

China Telecommunications 
  Corporation

57,377,053,317 
(Long position)

Guangdong Rising Assets 
  Management Co., Ltd.

5,614,082,653
(Long position)

Domestic shares

85.57%

70.89% Beneficial owner

Domestic shares

8.37%

6.94% Beneficial owner

Capital Research and 
  Management Company 

1,254,424,000 
(Long position)

H shares

9.04%

1.55% Investment Manager

Blackrock, Inc.

RFS Holdings B.V.

JPMorgan Chase & Co.

1,198,985,251 
(Long position)

H shares

5,502,000 
(Short position)

H shares

907,191,530 
(Long position)

H shares

1,180,327,134 
(Short position)

H shares

845,413,761 
(Long position)

H shares

8.64%

1.48% Interest of controlled corporation

0.04%

0.007% Interest of controlled corporation

6.54%

1.12% Interest of controlled corporation

8.51%

1.46% Interest of controlled corporation

6.09%

1.04% 144,948,301 shares as beneficial 
  owner, 139,302,000 shares as 

investment manager and 

  561,163,460 shares as 
  security interest holder/
  approved lending agent

65,214,186 
(Short position)

H shares

0.47%

0.08% Beneficial owner

561,163,460 
(Shares available 
for lending)

H shares

4.04%

0.69% Security interest holder/approved 

lending agent

UBS AG

707,680,334 
(Long position)

H shares

5.10%

0.87% 474,845,617 shares as benefi cial 

136,979,307 
(Short position)

H shares

0.99%

  owner, 91,632 shares as 
  security interest holder and 
  232,743,085 shares as interest 
  of controlled corporation

0.17% 69,232,390 shares as benefi cial 
  owner, 33,778,632 shares as 
  security interest holder and 
  33,968,285 shares as interest 
  of controlled corporation

 
 
China Telecom Corporation Limited   Annual Report 2009

53

Report of the Directors (continued)

Save as stated above, as at 31 December 2009, in the register required to be maintained under Section 336 of the SFO, no other 
persons  were  recorded  to  hold  any  interests  or  short  positions  in  the  shares  or  underlying  shares  of  the  equity  derivatives  of  the 
Company.

Directors’ and Supervisors’ Interests and Short Positions in Shares, 
Underlying Shares and Debentures

As at 31 December 2009, none of the directors and supervisors of the Company had any interests or short positions in the shares, 
underlying shares of equity derivatives or debentures of the Company or its associated corporations (as defined in Part XV of the 
SFO) as recorded in the register required to be maintained under section 352 of the SFO or as otherwise notified to the Company 
and  The  Stock  Exchange  of  Hong  Kong  Limited  pursuant  to  the  Model  Code  for  Securities  Transactions  by  Directors  of  Listed 
Issuers.

As at 31 December 2009, the Company had not granted its directors or supervisors, or their respective spouses or children below 
the age of 18 any rights to subscribe for the shares or debentures of the Company or any of its associated corporations and none of 
them has ever exercised any such right.

Directors’ and Supervisors’ Interests in Contracts

For the year ended 31 December 2009, none of the directors and supervisors of the Company had any material interest, whether 
directly or indirectly, in any of the contracts of significance entered into by the Company, any of its holding companies or subsidiaries 
or subsidiaries of the Company’s holding company, apart from their service contracts. None of the directors and supervisors of the 
Company  has  entered  into  any  service  contract  which  is  not  determinable  by  the  Company  within  one  year  without  payment 
compensation (other than statutory compensation).

Emoluments of the Directors and Supervisors

Please  refer  to  note  28  of  the  audited  financial  statements  for  details  of  the  emoluments  of  all  Directors  and  Supervisors  of  the 
Company in 2009.

Purchase, Sale and Redemption of Shares

Neither  the  Company  nor  any  of  its  subsidiaries  has  purchased,  sold  or  redeemed  any  securities  of  the  Company  during  the 
reporting period.

Public Float

As at the date of this Report, based on the information that is publicly available to the Company and within the knowledge of the 
Directors, the Company has maintained the prescribed public float under the Listing Rules and as agreed with The Stock Exchange 
of Hong Kong Limited.

Summary of Financial Information

Please refer to pages 167 to 168 of this annual report for a summary of the operating results, assets and liabilities of the Group for 
each of the years in the five-year period ended 31 December 2009.

54 China Telecom Corporation Limited   Annual Report 2009

Report of the Directors (continued)

Bank Loans and Other Borrowings

Please refer to note 16 of the audited financial statements for details of bank loans and other borrowings of the Group.

Capitalised Interest

Please  refer  to  note  26  of  the  audited  financial  statements  for  details  of  the  Group’s  capitalised  interest  for  the  year  ended  31 
December 2009.

Fixed Assets

Please  refer  to  note  4  of  the  audited  financial  statements  for  movements  in  the  fixed  assets  of  the  Group  for  the  year  ended  31 
December 2009.

Reserves

Pursuant  to  Article  147  of  the  Company’s  articles  of  association  (the  “Articles  of  Association”),  where  the  financial  statements 
prepared  in  accordance  with  PRC  Accounting  Standards  for  Business  Enterprises,  materially  differ  from  those  prepared  in 
accordance with either International Financial Reporting Standards or those prepared in accordance with the place outside the PRC 
where the Company’s shares are listed, the distributable profit for the relevant accounting period shall be deemed to be the lesser of 
the  amounts  shown  in  those  respective  financial  statements.  Distributable  reserves  of  the  Company  as  at  31  December  2009, 
calculated on the above basis and before deducting the proposed final dividends for 2009, amounted to RMB37,922 million.

Please  refer  to  note  21  of  the  audited  financial  statements  for  details  of  the  movements  in  the  reserves  of  the  Company  and  the 
Group for the year ended 31 December 2009.

Donations

For the year ended 31 December 2009, the Group made charitable and other donations with a total amount of RMB8 million.

Subsidiaries and Associated Companies

Please  refer  to  note  8  and  note  9  of  the  audited  financial  statements  for  details  of  the  Company’s  subsidiaries  and  the  Group’s 
interests in associated companies as at 31 December 2009.

Changes in Equity

Please refer to the consolidated statement of changes in equity as contained in the audited financial statements of this year (page 
107 of this annual report).

Retirement Benefi ts

Please refer to note 37 of the audited financial statements for details of the retirement benefits provided by the Group.

China Telecom Corporation Limited   Annual Report 2009

55

Report of the Directors (continued)

Stock Appreciation Rights

Please refer to note 38 of the audited financial statements for details of the stock appreciation rights offered by the Company.

Pre-Emptive Rights

There are no provisions for pre-emptive rights in the Articles of Association requiring the Company to offer new shares to the existing 
shareholders in proportion to their shareholdings.

Major Customers and Suppliers

For the year ended 31 December 2009, sales to the five largest customers of the Group accounted for an amount no more than 
30% of the operating revenues of the Group.

For the year ended 31 December 2009, purchases from the five largest suppliers of the Group accounted for an amount no more 
than 30% of the total annual purchases of the Group.

To the knowledge of the Board, no director of the Company, their associates, or any person holding more than 5% of the issued 
share capital in the Company has any interests in such suppliers.

Continuing Connected Transactions

The following table sets out the amounts of continuing connected transactions of the Group for the year ended 31 December 2009:

Transactions

Net transaction amount of centralised services
Net expenses for interconnection settlement
Mutual leasing of properties
Provision of IT services by China Telecommunications Corporation and 
its subsidiaries (except for the Group) (the “China Telecom Group”)2
Provision of Supplies Procurement services by China Telecom Group
Provision of Supplies Procurement services to China Telecom Group
Provision of engineering services by China Telecom Group
Provision of community services by China Telecom Group
Provision of ancillary telecommunications services by China Telecom Group
CDMA network capacity lease fee

Annual monetary 
cap for continuing 
connected 
transactions
(RMB millions)

Transaction amount
(RMB millions)

534
598
410

520
1,956
940
5,970
2,324
6,044
7,2203

800
N/A1
510

850
3,300
1,650
8,327
2,900
6,800
20,000

1 

According  to  the  waiver  letter  issued  to  the  Company  by  The  Stock  Exchange  of  Hong  Kong  Limited  on  31  July  2008,  the  Company  is  not 
required to set an annual monetary cap for the total amount under interconnection settlement agreements.

2  China  Telecommunications  Corporation  is  a  controlling  shareholder  of  the  Company.  Each  of  China  Telecommunications  Corporation  and  its 

subsidiaries (except for the Group) constitutes a connected person of the Company under the Listing Rules.

3 

The CDMA network capacity lease fee has already deducted the capacity maintenance related costs of CDMA network payable to the Company 
by China Telecommunications Corporation amounted to RMB1,163 million.

 
56 China Telecom Corporation Limited   Annual Report 2009

Report of the Directors (continued)

Centralised Services Agreement

Pursuant to the Centralised Services Agreement signed between the Company and China Telecommunications Corporation on 10 
September 2002 and the supplemental agreements subsequently entered into between the two parties (collectively, the “Centralised 
Services  Agreement”),  Centralised  services  includes  the  provision  of  centralised  services  such  as  the  business  management  and 
operational services in relation to key corporate customers, its network management centre, business support centre, and also the 
provision of certain premises by the China Telecommunications Corporation to the Company. In addition, centralised services also 
include the common use of international telecommunications facilities between both parties. The aggregate costs incurred by the 
Company  and  China  Telecommunications  Corporation  for  the  provision  of  management  and  operation  services  in  relation  to  key 
corporate customers, its network management centre and business support centre will be apportioned between the Company and 
China Telecommunications Corporation on a pro rata basis according to the revenues generated by each party. Where the Company 
uses  the  premises  provided  by  China  Telecommunications  Corporation,  the  Company  shall  pay  premises  usage  fees  to  China 
Telecommunications Corporation on a pro rata basis according to the actual apportioned used areas on the venues. The premises 
usage  fees  shall  be  determined  through  negotiation  between  the  two  parties  based  on  comparable  market  rates.  In  the  situation 
where  both  parties  use  third-party  international  telecommunications  facilities  and  accept  third-party  services  such  as  the  costs  of 
restoration maintenance, the annual utilisation fee shall be determined on a pro rata basis according to the actual utilisation each 
year. In the situation where both parties use the international telecommunications facilities of China Telecommunications Corporation, 
the associated costs shall be determined on a pro rata basis according to volume of the inbound and outbound voice calls to and 
from  international  regions,  Hong  Kong,  Macau  and  Taiwan  originating  from  each  party  divided  by  the  aggregate  volume  of  the 
inbound and outbound voice calls to and from international regions, Hong Kong, Macau and Taiwan originating from both parties. 
The utilisation fee shall be determined through negotiation between the two parties based on market rates.

The  Centralised  Services  Agreement  was  renewed  on  16  December  2009  with  expiration  on  31  December  2010,  and  may  be 
renewed  for  further  periods  of  one  year  upon  expiration  without  limit  in  the  number  of  renewals,  unless  the  Company  provides  a 
notice of non-renewal in writing to the China Telecommunications Corporation three months prior to the end of the relevant term.

Interconnection Settlement Agreement

Pursuant to the Interconnection Settlement Agreement signed between the Company and China Telecommunications Corporation 
on  10  September  2002  and  the  supplemental  agreements  subsequently  entered  into  between  the  two  parties  (collectively,  the 
“Interconnection  Settlement  Agreement”),  the  telephone  operator  terminating  a  telephone  call  made  to  its  local  access  network 
under the agreement shall be entitled to receive from the operator from which the telephone call originated, a fee of RMB0.06 per 
minute. When originating a telephone call, the Company shall pay RMB0.06 per minute to China Telecommunications Corporation. 
The  settlement  regions  include  Beijing  city,  Tianjin  city,  Hebei  province,  Heilongjiang  province,  Jilin  province,  Liaoning  province, 
Shanxi  province,  Henan  province,  Shandong  province,  Inner  Mongolia  Autonomous  Region  and  Tibet  Autonomous  Region.  The 
rates for interconnection settlement and the charges payable for the interconnection are prescribed by the Ministry of Industry and 
Information Technology.

The  Interconnection  Settlement  Agreement  was  renewed  on  31  December  2008  for  another  two  years  with  expiration  on  31 
December 2010 and will be renewed for a period of three years upon expiration without limit in the number of renewals, unless the 
Company provides notice of non-renewal in writing to the China Telecommunications Corporation three months prior to the end of 
the relevant term.

China Telecom Corporation Limited   Annual Report 2009

57

Report of the Directors (continued)

Property Leasing Framework Agreement

Pursuant to the Property Leasing Framework Agreement signed between the Company and China Telecommunications Corporation
on 30 August 2006, the Group and China Telecommunications Corporation and/or its associates can enter into the lease of property 
mutually. The rental charges under the Property Leasing Framework Agreement were determined according to market rates, with 
reference to the fees standards of the local price authority. The rental charges are subject to review every three years.

The Property Leasing Framework Agreement was renewed on 16 December 2009 with expiration on 31 December 2010 and may 
be renewed for further periods of one year upon expiration without limit in the number of renewals, unless the Company provides 
notice of non-renewal in writing to the China Telecommunications Corporation three months prior to the end of the relevant term.

IT Services Framework Agreement

Pursuant to the IT Services Framework Agreement signed between the Company and China Telecommunications Corporation on 30 
August  2006  and  the  supplemental  agreements  subsequently  entered  into  between  the  two  parties  (collectively,  the  “IT  Services 
Framework  Agreement”),  the  provision  of  information  technology  services  by  China  Telecommunications  Corporation  and/or  its 
associates provided to the Company and vice versa, including offi ce automation and software testing.

Each  of  the  Company  and  China  Telecommunications  Corporation  and/or  its  associates  is  entitled  to  participate  in  bidding  for 
the  right  to  provide  services  to  the  other  party  under  the  agreement.  The  charges  payable  for  such  services  shall  be  determined 
by  reference  to  market  rates  obtained  through  the  tender  process.  If  the  terms  of  an  offer  from  the  Company  or  China 
Telecommunications  Corporation  and/or  its  associates  are  at  least  as  favourable  as  those  offered  by  an  independent  third-party 
provider,  the  Company  or  China  Telecommunications  Corporation  and/or  its  associates  may  give  priority  to  using  the  services 
provided by the other party.

The  IT  Services  Framework  Agreement  was  renewed  on  16  December  2009  with  expiration  on  31  December  2010  and  may  be 
renewed for further periods of one year upon expiration without limit in the number of renewals, unless the Company provides notice
of non-renewal in writing to the China Telecommunications Corporation three months prior to the expiry of the relevant term.

Community Services Framework Agreement

Pursuant  to  the  Community  Services  Framework  Agreement  signed  between  the  Company  and  China  Telecommunications 
Corporation on 30 August 2006 and the supplemental agreements subsequently entered into between the two parties (collectively, 
the “Community Services Framework Agreement”), China Telecommunications Corporation and/or its associates provide community 
services such as culture, education, property management, vehicle service, health and medical care, hotel and conference service, 
community and sanitary service to the Company. The community services under the Community Services Framework Agreement 
are provided at:

(1) 

the government-prescribed prices;

(2)  where  there  are  no  government-prescribed  prices  but  where  there  are  government-guided  prices,  the  government-guided 

prices apply;

(3)  where  there  are  neither  government-prescribed  prices  nor  government-guided  prices,  the  market  prices  apply.  The  market 
price  is  defi ned  as  the  price  at  which  the  same  type  of  services  are  provided  by  independent  third  parties  in  the  ordinary 
course of business; or

(4)  where none of the above is applicable, the prices are to be agreed between the relevant parties for the provision of the above 
services, which shall be the reasonable costs incurred in providing the same services plus reasonable profi t margin (for this 
purpose, “reasonable costs” means such costs as confi rmed by both parties after negotiations).

 
58 China Telecom Corporation Limited   Annual Report 2009

Report of the Directors (continued)

The Community Services Framework Agreement was renewed on 29 October 2009 with expiration on 31 December 2010 and may 
be renewed for further periods of three years upon expiration without limit in the number of renewals, unless either party provides 
notice of non-renewal in writing to the other party three months prior to the expiry of the relevant term.

Supplies Procurement Services Framework Agreement

Pursuant  to  the  Supplies  Procurement  Services  Framework  Agreement  signed  between  the  Company  and  China 
Telecommunications Corporation on 30 August 2006 and the supplemental agreements subsequently entered into between the two 
parties (collectively, the “Supplies Procurement Services Framework Agreement”), the provision of supplies procurement services by 
the  China  Telecommunications  Corporation  and/or  its  associates  to  the  Group  and  vice  versa,  including  the  comprehensive 
procurement  services,  the  sale  of  proprietary  telecommunication  equipment,  resale  of  third  party  equipment,  management  of 
tenders, verifi cation of technical specification, storage, transport and installation services.

The  charges  payable  for  the  above  services  are  calculated  at:  where  payments  made  in  relation  to  the  agency  services  for  the 
provision of supplies procurement are in the form of commissions:

(1) 

(2) 

procurement  services  in  respect  of  imported  telecommunications  supplies  are  provided  at  1%  of  the  contract  value  at  the 
maximum;

procurement  services  in  respect  of  domestic  telecommunications  supplies  and  other  domestic  non-telecommunications 
materials are provided at 3% of the contract value at the maximum.

The  pricing  basis  for  the  services  for  the  provision  of  supplies  procurement  other  than  agency  services  under  the  Supplies 
Procurement Services Framework Agreement is the same as those set out in the Community Services Framework Agreement.

The Supplies Procurement Services Framework Agreement was renewed on 16 December 2009 with expiration on 31 December 
2010  and  may  be  renewed  for  further  periods  of  one  year  upon  expiration  without  limit  in  the  number  of  renewals,  unless  the 
Company provides notice of non-renewal in writing to the China Telecommunications Corporation three months prior to the expiry of
the relevant term.

Engineering Framework Agreement

Pursuant to the Engineering Framework Agreement signed between the Company and China Telecommunications Corporation on 
30 August 2006 and the supplemental agreements subsequently entered into between the two parties (collectively, the “Engineering 
Framework  Agreement”),  China  Telecommunications  Corporation  and/or  its  associates  through  bids  provide  to  the  Company 
supervision and management of services relating to construction, design, equipment installation and testing and/or services as the 
main contractors for the construction and supervision of engineering projects. The charges payable for such engineering services 
shall be determined by reference to the market rates. The charges payable for the design or supervision of engineering projects with 
a  value  over  RMB500,000,  or  any  construction  of  engineering  projects  with  a  value  over  RMB2  million  shall  be  determined  by 
referring to the tender price.

China Telecom Corporation Limited   Annual Report 2009

59

Report of the Directors (continued)

The  Engineering  Framework  Agreement  was  renewed  on  29  October  2009  with  expiration  on  31  December  2010  and  may  be 
renewed  for  further  periods  of  three  years  upon  expiration  without  limit  in  the  number  of  renewals,  unless  the  Company  provides 
notice of non-renewal in writing to the China Telecommunications Corporation three months prior to the expiry of the relevant term.

Ancillary Telecommunications Services Framework Agreement

Pursuant  to  the  Ancillary  Telecommunications  Services  Framework  Agreement  signed  between  the  Company  and  China 
Telecommunications Corporation on 30 August 2006 and the supplemental agreements subsequently entered into between the two 
parties  (collectively,  the  “Ancillary  Telecommunications  Services  Framework  Agreement”),  China  Telecommunications  Corporation 
and/or its associates provide repair and maintenance services, including repair of telecommunications equipment, maintenance of 
fire  equipment  and  telephone  booths,  as  well  as  other  customer  services  to  the  Company.  The  pricing  terms  for  ancillary 
telecommunications services in the Ancillary Telecommunications Services Framework Agreement are the same as those set out in 
the Community Services Framework Agreement.

The  Ancillary  Telecommunications  Services  Framework  Agreement  was  renewed  on  29  October  2009  with  expiration  on  31 
December  2010  and  may  be  renewed  for  further  periods  of  three  years  upon  expiration  without  limit  in  the  number  of  renewals, 
unless either party provides notice of non-renewal in writing to the other party three months prior to the expiry of the relevant term.

CDMA Network Capacity Lease Agreement

Pursuant  to  the  CDMA  Network  Capacity  Lease  Agreement  signed  between  the  Company  and  China  Telecommunications 
Corporation on 27 July 2008, China Telecommunications Corporation agreed to lease its CDMA network capacity under the CDMA 
network to the Company and the Company shall have the exclusive right to use and operate the CDMA network to provide CDMA 
services in its service areas. The leasing fee is based on 28% of the CDMA service revenue (which is calculated by the total revenue 
from the CDMA services operations minus any upfront non-refundable revenue arising out of the CDMA operations and any revenue 
from sale of telecommunication products in connection with the CDMA operations) per year. For the year ended 31 December 2008 
and for the year ending 2009, there is no minimal annual leasing fee. For the year ending 31 December 2010, the minimum annual 
lease fee shall be 90% of the total amount of the lease fee paid by the Company to China Telecommunications Corporation in the 
year ending 31 December 2009. The cost of network construction shall be borne by China Telecommunications Corporation, while 
the maintenance-related costs shall be shared as agreed between the two parties.

Pursuant to the CDMA Network Capacity Lease Agreement, China Telecommunications Corporation has granted to the Company 
an option to purchase the CDMA network. The option may be exercised, at the discretion of the Company, at any time during the 
term of the lease or within one year after the expiry of the lease. No premium has been paid or will be payable by the Company for 
the grant of the option.

The  CDMA  Network  Capacity  Lease  Agreement  is  effective  till  31  December  2010  and  may  be  renewed  for  further  periods  as 
agreed by both parties on similar terms.

60 China Telecom Corporation Limited   Annual Report 2009

Report of the Directors (continued)

Strategic Agreement and its Supplemental Agreements

Pursuant  to  the  Strategic  Agreement  signed  between  the  Company  and  China  Communications  Services  Corporation  Limited 
(“China Communications Services”) on 30 August 2006 and a supplemental agreement (“Strategic Agreement and its Supplemental 
Agreement”) signed on 15 June 2007, the Company agreed that, in the period between 1 January 2007 and 31 December 2009, if 
service  terms  related  to  the  design,  implementation  and  supervision  of  the  communications  engineering  provided  by  China 
Communications Services are basically the same as those of other service providers, the provincial branches of the Company in the 
service  area  of  China  Communication  Services  shall  annually  receive  such  services  from  the  related  wholly-owned  subsidiaries  of 
China  Communications  Services  with  total  value  no  less  than  10.6%  of  total  annual  capital  expenditure  of  the  related  provincial 
branches of the Company in that year. China Communications Services will offer at least 5% price discount to the Company based 
on the applicable standard prices for the services in connection with the design, construction, project supervision and management 
of  communication  engjneering  projects.  Meanwhile,  pursuant  to  the  Strategic  Agreement  and  its  Supplemental  Agreement,  the 
Company pledged that, in the period between 1 January 2007 and 31 December 2009, if the terms related to certain maintenance 
management services provided by China Communications Services are basically the same as those of other service providers, the 
provincial branches of the Company in the service area of China Communication Services shall annually receive such services from 
the wholly-owned subsidiaries of China Communications Services with total value no less than RMB1,780 million.

The  business  areas  of  the  strategic  alliance  between  the  two  parties  governed  by  the  terms  and  conditions  in  the  Strategic 
Agreement and its Supplemental Agreement include: design, implementation and supervision of the communications engineering, 
maintenance management service, contents application service, sales channel service, usage of telecommunications and other new 
businesses arising from time to time which are appropriate for the collaboration between the two parties. China Communications 
Services pledges its support to the strategic transformation of the Company from a traditional basic telecommunications operator to
an  integrated  information  service  provider,  its  active  support  to  the  Company’s  business  development,  and  its  active  use  of  the 
Company’s  products  and  services  in  its  own  business.  Such  services  shall  comply  with  the  related  standards  of  China  or  the 
standards agreed by both parties, and shall be on terms no less favourable than those available to any third parties to which the 
same or similar services are provided by either party. Without breaching the requirements governed by PRC laws, in respect of the 
same services, where the terms and conditions of services provided by either party to the Strategic Agreement and its Supplemental 
Agreement  are  the  same  as  those  provided  by  an  independent  third  party,  the  party  under  the  Strategic  Agreement  and  its 
Supplemental Agreement shall have the priority to be appointed as the service provider by the other party.

The Company and China Communications Services has entered into a supplemental agreement (“2009 Supplemental Agreement”) 
on 29 October 2009 to renew the Strategic Agreement and its Supplemental Agreement in accordance with their provisions for a 
further  term  of  three  years  expiring  on  31  December  2012.  Upon  expiration,  both  parties  may  negotiate  the  renewal  of  Strategic 
Agreement  which  is  subject  to  the  requirements  of  Chapter  14A  of  the  Listing  Rules  (including  disclosure  and  independent 
shareholders’ approval requirements).

Neither the Strategic Agreement nor Supplemental Agreement nor the 2009 Supplemental Agreement sets out any annual caps for 
the transactions thereunder as China Telecommunications Corporation, the holding company of China Communications Services, 
has  signed  certain  framework  agreements  for  continuing  connected  transactions  with  the  Company  and  the  transactions 
contemplated under the Strategic Agreement, Supplemental Agreements and 2009 Supplemental Agreement are covered by these 
framework agreements. These frameworks agreements are already subject to annual caps and the proposed annual caps for the 
transactions under the Strategic Agreement and the Supplemental Agreement (as amended by the 2009 Supplemental Agreement) 
are  subsumed  under  the  annual  caps  of  those  framework  agreements  between  the  Company  and  China  Telecommunications 
Corporation  (including  the  Engineering  Framework  Agreement,  the  Ancillary  Telecommunications  Services  Framework  Agreement 
and the Community Services Framework Agreement).

China Telecom Corporation Limited   Annual Report 2009

61

Report of the Directors (continued)

The Company confirms that it has complied with the disclosure requirements in accordance with Chapter 14A of the Listing Rules in 
respect of the above connected transactions.

The Independent Non-Executive directors of the Company have confirmed that all continuing connected transactions for the year 
ended 31 December 2009 to which the Group was a party:

1. 

had been entered into, and the agreements governing those transactions were entered into, by the Group in the ordinary and 
usual course of business;

2. 

had been entered into either:

(i) 

on normal commercial terms; or

(ii) 

if there are not sufficient comparable transactions to judge whether they are on normal commercial terms, on terms no 
less favourable to the Company than those available to or (if applicable) from independent third parties; and

3. 

had been entered into in accordance with the relevant terms that are fair and reasonable and in the overall interests of the 
shareholders of the Company as a whole.

The Independent Non-Executive directors have further confirmed that:

The values of continuing connected transactions entered into between the Group and its connected persons which are subject to 
annual caps have not exceeded their respective annual caps.

The auditors of the Group have reviewed the continuing connected transactions of the Group and have confirmed to the Board that 
the transactions:

1. 

have received the approval of the Board;

2. 

have been entered into in accordance with the pricing policies as stated in the relevant agreements; and

3. 

have  been  entered  into  in  accordance  with  the  terms  of  the  agreements  governing  such  transactions;  and  the  values  of 
continuing connected transactions entered into between the Group and its connected persons which are subject to annual 
caps have not exceeded their respective annual caps.

62 China Telecom Corporation Limited   Annual Report 2009

Report of the Directors (continued)

Compliance with Code on Corporate Governance Practices

Please refer to the “Corporate Governance Report” set out in page 67 of this 2009 annual report of the Company for details of our 
compliance with the Code on Corporate Governance Practices.

Material Legal Proceedings   

As  at  31  December  2009,  the  Company  was  not  involved  in  any  material  litigation  or  arbitration,  and  as  far  as  the  Company  is 
aware, no material litigation or claims were pending or threatened or made against the Company.

Auditors

KPMG  and  KPMG  Huazhen  were  appointed  as  the  international  and  domestic  auditors  of  the  Company  for  the  year  ended  31 
December  2009.  KPMG  has  audited  the  accompanying  financial  statements,  which  have  been  prepared  in  accordance  with 
International Financial Reporting Standards. The Company has engaged KPMG and KPMG Huazhen since the date of its listing. A 
resolution for the reappointment of KPMG and KPMG Huazhen as the international and domestic auditors of the Company for the 
year ending 31 December 2010 will be proposed at the Annual General Meeting of the Company to be held on 25 May 2010.

By Order of the Board
Wang Xiaochu
Chairman and Chief Executive Officer

Beijing, PRC
22 March 2010

China Telecom Corporation Limited   Annual Report 2009

63

Report of the Supervisory Committee

During the reporting period, all members of the Supervisory Committee, acted strictly in accordance with the Company Law of the 
People’s  Republic  of  China  and  the  Articles  of  Association  of  the  Company,  followed  the  principles  of  integrity,  rigorousness  and 
discipline  to  diligently  and  effectively  carry  out  its  supervisory  function  so  as  to  safeguard  the  interests  of  shareholders  and  the 
Company.

During  the  reporting  period,  the  Supervisory  Committee  held  five  meetings.  At  the  first  meeting  of  the  Third  Session  of  the 
Supervisory Committee held in January 2009, the Supervisory Committee approved the renewal of Mr. Xiao Jinxue’s term of offi ce to 
be  the  Chairman  of  the  Third  Session  of  the  Supervisory  Committee  of  China  Telecom  Corporation  Limited.  The  Supervisory 
Committee  also  reviewed  and  approved  a  proposal  for  the  remuneration  of  the  Independent  Supervisor  of  the  Supervisory 
Committee.  At  the  second  meeting  of  the  Third  Session  of  the  Supervisory  Committee  held  in  March  of  the  same  year,  the 
Supervisory  Committee  reviewed  and  approved  five  agenda  items,  including  the  financial  statements  for  the  year  2008,  the 
independent auditors’ report, the profi t distribution and dividend proposal, the Supervisory Committee’s report for the year 2008 and 
the  working  plan  of  the  Supervisory  Committee  for  the  year  2009.  At  the  third  meeting  of  the  Third  Session  of  the  Supervisory 
Committee  held  in  August  2009,  the  Supervisory  Committee  has  reviewed  the  interim  fi nancial  statements  and  the  independent 
auditors’  review  report  of  2009.  At  the  fourth  meeting  of  the  Third  Session  of  the  Supervisory  Committee  held  in  October  of  the 
same year, the Supervisory Committee approved the resignation of Mr. Xiao Jinxue as a Supervisor of the Company due to a change 
in  job  responsibility.  On  the  same  day,  the  Supervisory  Committee  proposed  to  elect  Mr.  Miao  Jianhua  as  a  supervisor  of  the 
Company.  At  the  fifth  meeting  of  the  Third  Session  of  the  Supervisory  Committee  held  in  December  2009,  the  Supervisory 
Committee  elected  Mr.  Miao  Jianhua  as  the  Chairman  of  the  Third  Session  of  the  Supervisory  Committee  of  China  Telecom 
Corporation  Limited.  During  the  reporting  period,  members  of  the  Supervisory  Committee  supervised  the  major  decision-making 
processes  of  the  Company  and  the  performance  of  duties  carried  out  by  members  of  the  Board  of  Directors  and  the  senior 
management through their attendance at the Extraordinary General Meeting, meetings of the Board of Directors and meetings of the 
Audit Committee.

The  Supervisory  Committee  is  of  the  view  that  2009  was  a  remarkable  year  in  the  history  of  the  development  of  the  Company. 
Following the acquisition pursuant to the industry restructuring and grant of 3G license, the Company realised the long dream to 
start  the  full  services  operation  and  confronted  with  unprecedented  opportunities  and  challenges.  The  Company  as  a  whole  has 
attained  signifi cant  achievements  by  striving  together  to  accomplish  all  targeted  missions  and  proactively  tackling  severe  market 
competition  and  the  negative  impacts  brought  by  the  global  financial  crisis.  The  Supervisory  Committee  is  satisfied  with  the 
performance of the Company in 2009 and is confi dent with the future of the Company.

The Supervisory Committee believes that during 2009, all members of the Board of Directors and members of senior management 
have upheld the principles of diligence and integrity, safeguarded the interests of shareholders, fulfi lled their role fully in accordance 
with  the  Articles  of  Association  of  the  Company,  diligently  implemented  the  resolutions  approved  at  the  shareholders’  general 
meetings  and  the  board  meetings,  and  persistently  managed  operations  in  accordance  with  the  relevant  regulations  for  listed 
companies.  The  Supervisory  Committee  did  not  observe  any  behaviors  that  have  breached  the  laws,  rules  and  Articles  of 
Association of the Company, or affected the interests of shareholders.

Upon  the  review  of  the  unqualifi ed  fi nancial  statements  of  the  Company  for  the  year  ended  2009  and  other  relevant  information 
which  was  prepared  in  accordance  with  PRC  Accounting  Standards  for  Business  Enterprises  and  regulations  and  International 
Financial  Reporting  Standards  as  audited  by  domestic  certified  accountants  and  international  auditors  of  the  Company,  and 
proposed  to  be  submitted  to  the  shareholders’  general  meeting  by  the  Board  of  Directors,  the  Supervisory  Committee  is  of  the 
opinion that the fi nancial statements are prepared in accordance with the principle of consistency and that they truly and fairly refl ect 
the Company’s fi nancial position, results of operations and cash fl ows.

In 2010, the Supervisory Committee will continue to do its best to further improve the planning of supervision and strengthening its 
efforts in monitoring to preserve the interests of all investors.

By Order of the Supervisory Committee
Miao Jianhua
Chairman of the Supervisory Committee

Beijing, PRC
22 March 2010

64 China Telecom Corporation Limited   Annual Report 2009

Recognition & Awards

2

China Telecom Corporation Limited   Annual Report 2009

65

8

3

5

7

6

9

4

1

1. 

2. 

3. 

The Company has been voted by investors the “No. 1 Best Managed Company in China” across all industries in the 
“Asia Best Managed and Governed Companies 2010” ranking by Euromoney.

The Company has been voted by investors the “No. 1 Best Managed Company in Asia” in the “Asia Best Managed and Governed 
Companies 2010” ranking by Euromoney.

The Company was awarded the “Best Companies in Corporate Governance in China” by Corporate Governance Asia’s Annual 
Recognition Awards 2009.

4. 

The corporate website of the Company (www.chinatelecom-h.com) was accredited the Gold Winner in the iNova Awards 2009.

5. 

6. 

7. 

8. 

9. 

The 2008 annual report won the Best of Hong Kong Grand Award in the 2009 International ARC Awards.

The corporate website of the Company (www.chinatelecom-h.com) won the “Best Investor Relations Website” in Greater China in
 IR Global Rankings 2009.

The Company was awarded the “Best Investor Relations” in China by FinanceAsia in the Asia’s Best Companies Poll 2009.

Mr. Wang Xiaochu, Chairman and CEO of the Company, was awarded the “Best CEO” in China by FinanceAsia in the
Asia’s Best Companies Poll 2009.

Madam Wu Andi, CFO of the Company, was awarded the “Best CFO” in China by FinanceAsia in the Asia’s Best Companies 
Poll 2009.

 
 
 
Corporate 
Governance Report

China Telecom Corporation Limited   Annual Report 2009

67

Corporate Governance Report

Overview of Corporate Governance

The Company is dedicated to enhance corporate values and ensure long term sustainable development. To achieve this goal, the 
Company inherited an excellent and prudent management style and insisted on practising highly transparent corporate governance 
with  efficient  management  and  operations.  The  Company  attaches  great  importance  on  high  quality  board  management, 
comprehensive  internal  control  mechanism  and  suffi cient  transparency  and  strives  to  ensure  the  operations  are  in  the  long  term 
interests of the Company and its shareholders as a whole. In 2009, the Company increasingly improved the daily operations of the 
Board  of  Directors  and  its  sub-committees,  continued  to  perfect  and  optimise  the  Company’s  organisational  structure,  and  put 
comprehensive risk management into operational practice, so as to continuously enhance its standard of corporate governance and 
firmly protect the interests of shareholders.

As a company incorporated in the PRC, the Company adopts the PRC Company Law and other related laws and regulations as the 
basic  guidelines  for  the  Company’s  corporate  governance.  As  a  company  listed  both  in  Hong  Kong  and  the  United  States,  the 
current Articles of Association are in compliance with the Rules Governing the Listing of Securities on The Stock Exchange of Hong 
Kong Limited (“the Listing Rules”) in Hong Kong and the regulatory requirements for non-US companies listed in the United States, 
and these rules serve as guidance for the Company to improve its foundation of corporate governance. The Company has regularly 
published responsibility statements relating to its internal control in accordance with the US Sarbanes-Oxley Act of 2002 and the 
regulatory requirements of the U.S. Securities and Exchange Commission (SEC) and the New York Stock Exchange, to confirm its 
compliance with related financial reporting, information disclosure and corporate internal control requirements.

The Charter of Audit Committee of the Company was amended in March 2009 to refl ect certain code provisions under the Code on 
Corporate  Governance  Practices  in  Appendix  14  of  the  Listing  Rules  which  became  effective  from  1  January  2009.  The  roles  of 
Chairman and Chief Executive Offi cer of the Company were performed by the same individual for the year of 2009. In the Company’s 
opinion,  through  supervision  of  the  Board  and  the  Independent  Non-Executive  Directors,  and  effective  control  of  the  Company’s 
internal  check  and  balance  mechanism,  the  same  individual  performing  the  roles  of  Chairman  and  Chief  Executive  Offi cer  can 
achieve  the  goal  of  improving  the  Company’s  efficiency  in  decision-making  and  execution,  and  effectively  capture  business 
opportunities. Many leading international corporations also have similar arrangements.

Save  as  stated  above,  the  Company  has  been  in  compliance  with  all  the  code  provisions  as  set  out  in  Appendix  14  “Code  on 
Corporate Governance Practices” of the Listing Rules in the year 2009.

In  2009,  the  Company’s  continuous  efforts  in  corporate  governance  had  gained  wide  recognition  from  the  capital  market  and 
accredited with a number of awards. The Company was honored Number 1 in the “Model State-owned Enterprises in China” for the 
year  2009  by  the  government.  The  Company  was  also  named  the  “No.  1  Best  Managed  Company  in  Asia”  and  “No.  1  Best 
Managed  Company  in  China”  by  Euromoney,  while  at  the  same  time  was  ranked  as  having  the  “Best  Corporate  Governance  in 
Asia”, the “Most Convincing and Coherent Strategy in Asia” and the “Most Accessible Senior Management in Asia” in each individual 
categories.  In  addition,  the  Company  was  awarded  “Best  Investor  Relations”,  “Best  Managed  Company”  and  “Best  Corporate 
Governance” by FinanceAsia, and Mr. Wang Xiaochu, Chairman and Chief Executive Offi cer of the Company, was awarded “Best 
CEO” in China, and Madam Wu Andi, Chief Financial Offi cer of the Company, was awarded “Best CFO” in China. Furthermore, the 
Company was accredited with “The Most Promising Companies in China “by The Asset; the “Asia’s Best Companies in Corporate 
Governance  in  China”  by  Corporate  Governance  Asia;  ranked  as  “Top  10  in  China”  in  the  “Asia  200”  survey  by  The  Wall  Street 
Journal  Asia;  and  was  awarded  “CAPITAL  Outstanding  China  Enterprise  Awards  —  Telecommunications”  by  CAPITAL  for  four 
consecutive years. The Company’s 2008 Annual Report also won the Gold Award in the overall annual report category at the “2009 
International ARC Awards” and won the “Grand Award — Best of Hong Kong” amongst the winning entries in the “Best of Class” 
competition.

68 China Telecom Corporation Limited   Annual Report 2009

Corporate Governance Report (continued)

Overall Structure of Corporate Governance

A  double-tier  structure  has  been  adopted  as  the  overall  structure  for  corporate  governance:  the  Board  and  the  Supervisory 
Committee  are  established  under  the  Shareholders’  Meeting.  Audit  Committee,  Remuneration  Committee  and  Nomination 
Committee  were  established  under  the  Board.  The  Board  is  authorised  by  the  Articles  of  Association  to  make  major  decisions  in 
regard  to  the  Company’s  operation  and  to  oversee  the  daily  operation  of  the  senior  management.  The  Supervisory  Committee  is 
mainly responsible for the supervision of the performance of duties by the Board and the senior management. Each of the Board of 
Directors and the Supervisory Committee is independently accountable to the Shareholders’ Meeting.

Shareholders’ Meeting

In 2009, the Company convened three shareholders’ general meetings, including the Annual General Meeting (“AGM”) for 2008 and 
two Extraordinary General Meetings (“EGM”). The AGM held on 26 May 2009 reviewed and approved the financial statements for 
the  year  of  2008,  Report  of  the  Independent  International  Auditor,  proposal  for  annual  profit  distribution  and  final  dividends, 
authorisation to the Board for the formulation of a budget for 2009, appointment and remuneration of auditors, and authorisation to 
the Board to issue bonds. The first EGM was held on 12 March 2009 to approve the amendments to the Articles of Association to 
include the CDMA2000 3G mobile business in the scope of business of the Company. The second EGM was held on 29 December 
2009 to approve the renewal of connected transactions, appointment of supervisor and amendments to the Articles of Association.

The Annual General Meeting held in Hong Kong on 26 May 2009

China Telecom Corporation Limited   Annual Report 2009

69

Corporate Governance Report (continued)

Since  the  Company’s  listing  in  2002,  at  each  of  the  shareholders’  general  meetings,  a  separate  shareholders’  resolution  was 
proposed in respect to each independent item, and details of the voting procedures and the right of voting by poll at the demand of 
shareholders were recorded in the circulars to shareholders in accordance with the Articles of Association and the governing listing 
rules of the places of listing. These circulars to shareholders also provided details about the resolutions. All resolutions tabled at the 
Company’s shareholders general meetings were already conducted via voting by poll and all voting results were published on the 
websites  of  the  Company  and  The  Stock  Exchange  of  Hong  Kong  Limited.  The  Company  attaches  great  importance  to  the 
shareholders  general  meetings  and  the  communication  between  directors  and  shareholders.  The  directors  provided  detailed  and 
complete answers to the questions raised by shareholders at the shareholders’ general meetings.

Board of Directors

The Third Session of the Board of Directors comprises 14 directors with eight executive directors, one non-executive director, and 
five independent non-executive directors. The period of office lasts for three years, starting from 9 September 2008 until the day of 
the Company’s Annual General Meeting in 2011.

The  number  of  independent  non-executive  directors  constitute  more  than  one-third  of  the  Board  members.  Mr.  Tse  Hau  Yin, 
Aloysius, Chairman of the Audit Committee, is an internationally renowned financial expert with expertise in accounting and financial 
management.  The  Audit  Committee,  Remuneration  Committee  and  Nomination  Committee  under  the  Board,  all  comprise  solely 
independent non-executive directors, ensuring that the committees are able to provide suffi cient review, strive the balance and make 
independent judgments effectively to protect the interest of shareholders and the Company as a whole.

The Company strictly complies with the Code on Corporate Governance Practices of the Listing Rules and rigorously regulates the 
operating  procedures  of  the  Board  and  the  committees  under  it,  and  ensures  that  the  procedures  of  Board  meetings  are  in 
compliance  in  terms  of  organisation,  regulations  and  personnel.  The  Board  is  responsible  for  the  effective  supervision  of  the 
preparation  of  financial  statements  for  each  financial  period,  so  that  such  financial  statements  truly  and  fairly  reflect  the  financial 
position,  the  operating  results  and  cash  flows  of  the  Company  for  each  period.  In  preparing  the  financial  statements  for  the  year 
ended 31 December 2009, the directors adopted appropriate accounting policies and made prudent, fair and reasonable judgments 
and estimates, and prepared the financial statements on a going concern basis.

The  Articles  of  Association  of  the  Company  provide  that  the  Board  is  accountable  to  the  shareholders’  meetings,  and  its  duties 
include the execution of resolutions, formulation of major decisions for operations, financial proposals and policies, the Company’s 
management system, and the appointments of managers and other senior management personnel of the Company. The Articles of 
Association clearly define the respective duties of the Board and the management. The management is responsible for the operation 
and management of the Company, the implementation of the resolutions of the Board, developing the annual operation plans and 
investment  proposals  of  the  Company,  set-up  of  the  Company’s  internal  administrative  organisations  and  sub-organisations,  and 
performs other duties as authorised by the Articles of Association and the Board. In order to maintain a highly efficient operation, as 
well  as  flexibility  and  swiftness  in  operational  decision-making,  the  Board,  when  necessary,  may  delegate  its  managing  and 
administrative powers to the management, and provide clear guidance regarding such delegation so as to avoid seriously impeding 
or undermining the overall capabilities of the Board in exercising its powers.

All members of the Board of Directors/Committee are informed of the meeting schedule for the Board of Directors/Committee for 
the year at the beginning of each year. In addition, all Directors will receive notifi cation at least 14 days prior to the meeting under 
normal  circumstances.  The  Company  Secretary  is  responsible  for  ensuring  that  the  Board  Meetings  comply  with  all  procedures, 
related rules and regulations while all directors can make inquiries to the Corporate Secretary for details to ensure that they have 
received  sufficient  information  on  various  matters  related  to  the  meeting  agendas.  In  addition,  the  Company  regularly  reminds 
directors of their functions and responsibilities by providing them with information about the latest development of listing rules and 

70 China Telecom Corporation Limited   Annual Report 2009

Corporate Governance Report (continued)

other  applicable  regulations.  To  ensure  that  directors  are  familiar  with  the  Company’s  latest  operations  for  decision-making,  the 
Company  provides  key  financial  data  and  operational  information  to  the  directors  on  a  monthly  basis.  Through  regular  Board 
meetings and reports from management, the directors are able to clearly understand the operations, business strategy and latest 
development  of  the  Company  and  the  industry.  The  Company  also  provides  all  newly  appointed  directors  with  updated  data  on 
industry development by arranging induction activities.

The Board meets at least four times a year. Additional board meetings will be held when necessary. In 2009, the Board of Directors 
played  a  significant  role  in  the  Company’s  operation,  budgeting,  decision-making,  supervision,  internal  control,  organisational 
restructuring and corporate governance. In 2009, the Company convened four board meetings, four audit committee meetings and 
one  independent  board  meeting.  At  these  meetings,  the  Board  reviewed  matters  including  the  Company’s  annual  and  interim 
financial  statements,  annual  operational,  financial  and  investment  budgets,  the  impairment  loss  of  the  PHS  assets,  annual  asset 
appraisals, internal control implementation and assessment report, proposal for annual profit distribution, annual report and interim 
report, appointment and remuneration of auditors, approval of authorisation granted to the Company for bond issue, amendments 
to the Articles of Association and continuing connected transactions.

Attendance  rates  of  individual  directors  at  Board  meetings  in  2009  (including  attendance  with 
written proxies)

Number of Directors

Directors

Executive Directors
Wang Xiaochu (Chairman)
Shang Bing
Wu Andi
Zhang Jiping
Zhang Chenshuang
Yang Xiaowei
Yang Jie
Sun Kangmin

Independent Non-executive Directors
Wu Jichuan
Qin Xiao
Tse Hau Yin, Aloysius
Cha May Lung, Laura
Xu Erming

Non-Executive Director
Li Jinming

Number of meeting/attendance

Attendance Rates

14

4/4
4/4
4/4
4/4
4/4
4/4
4/4
4/4

4/4
4/4
4/4
4/4
4/4

4/4

100%
100%
100%
100%
100%
100%
100%
100%

100%
100%
100%
100%
100%

100%

China Telecom Corporation Limited   Annual Report 2009

71

Corporate Governance Report (continued)

The Company has adopted the Model Code for Securities Transactions by Directors of Listed Issuers as set out in Appendix 10 of 
the Listing Rules to govern securities transactions by the Directors. Based on the written confi rmation from the Directors, all of the 
Company’s Directors have strictly complied with Appendix 10 Model Code for Securities Transactions by Directors of Listed Issuers 
of  the  Listing  Rules  regarding  the  standard  requirements  for  directors  in  conducting  securities  transactions.  The  Company  has 
received  annual  independence  confi rmations  from  each  of  the  independent  non-executive  directors,  and  considers  them  to  be 
independent.

Audit Committee

The Audit Committee comprises four independent non-executive directors. The Charter of the Audit Committee clearly defi nes the 
status, qualifi cations, work procedures, duties and responsibilities, funding and remuneration, etc. of the Audit Committee. The Audit 
Committee’s principal duties include the supervision of the truthfulness and completeness of the Company’s fi nancial statements, 
the  effectiveness  and  completeness  of  the  Company’s  internal  control  and  risk  management  system,  as  well  as  the  work  of  the 
Company’s  internal  audit  department.  It  is  also  responsible  for  the  monitoring  and  review  of  the  qualifications,  selection  and 
appointment, independence and services of external independent auditors. The Audit Committee ensures that the management has 
discharged its duty to establish and maintain an effective internal control system including the adequacy of resources, qualifi cations 
and experience of staff fulfi lling the accounting and fi nancial reporting function of the Company together with the adequacy of the 
staff’s  training  programmes  and  the  related  budget.  The  Audit  Committee  also  has  the  authority  to  set  up  a  reporting  system  to 
receive and handle cases of complaints or complaints made on an anonymous basis regarding the Company’s accounting, internal 
control and audit matters. The Audit Committee will regularly reports on its work to the Board.

In  2009,  pursuant  to  the  requirements  of  the  governing  laws  and  regulations  of  the  places  of  listing  and  the  Charter  of  the  Audit 
Committee, and under the clear mandate of the Board, the Audit Committee fully assumed its responsibilities. The Audit Committee 
also  proposed  a  number  of  practical  and  professional  improvement  recommendations  based  on  the  Company’s  actual 
circumstances, in order to promote the continuous improvement and perfection of corporate management. The Audit Committee 
has provided important support to the Board and played a signifi cant role in protecting the interests of independent shareholders.

In  2009,  the  Audit  Committee  convened  four  meetings,  where  it  reviewed  important  matters  related  to  the  Company’s  financial 
statements,  assessment  of  the  qualifi cations,  independence  and  performance  of  the  external  auditors  and  their  appointments, 
effectiveness of internal control, internal audit, connected transactions and amendments to the Charter of the Audit Committee. The 
Audit Committee received quarterly reports in relation to the internal audit and connected transactions and provided guidance to the 
internal  audit  department.  Additionally,  the  Audit  Committee  reviewed  internal  control  assessment  and  audit  reports,  followed  up 
with the recommendations proposed by the external auditors, reviewed the U.S. annual report, and communicated independently 
with the auditors.

72 China Telecom Corporation Limited   Annual Report 2009

Corporate Governance Report (continued)

Attendance  rates  of  individual  members  of  the  Audit  Committee  in  2009  (including  attendance  with 
written proxies)

Number of Committee members

Percentage of Independent Non-executive Directors of the Committee

4

100%

Member of the Committee

Number of meeting/attendance

Attendance Rates

Tse Hau Yin, Aloysius (Chairman of the Committee)
Wu Jichuan
Qin Xiao
Xu Erming

Remuneration Committee

4/4
4/4
4/4
4/4

100%
100%
100%
100%

The  Remuneration  Committee  comprises  four  independent  non-executive  directors.  The  Charter  of  the  Remuneration  Committee 
clearly  defines  the  status,  qualifications,  work  procedures,  duties  and  responsibilities,  funding  and  remuneration  etc.  of  the 
Remuneration Committee. The Remuneration Committee assists the Company’s Board to formulate overall remuneration policy and 
structure for the Company’s directors and senior management personnel, and to establish related remuneration procedures that are 
standardised and transparent. The Remuneration Committee’s principal duties include supervising the compliance of the Company’s 
remuneration system with legal requirements, presenting the evaluation report on the Company’s remuneration system to the Board, 
as  well  as  giving  recommendations  to  the  Board  in  respect  to  the  overall  remuneration  policy  and  structure  for  the  Company’s 
directors and senior management personnel. Its responsibilities comply with the requirements of the Code on Corporate Governance
Practices.  The  Remuneration  Committee  regularly  reports  its  work  to  the  Board.  No  meeting  was  held  by  the  Remuneration 
Committee in 2009.

Nomination Committee

The  Company’s  Nomination  Committee  was  formed  by  four  independent  non-executive  directors.  The  Charter  of  the  Nomination 
Committee clearly defines the status, qualifications, work procedures, duties and responsibilities, funding and remuneration etc. of 
the Nomination Committee, and it specifically requires that the Nomination Committee members have no significant connection to 
the  Company,  and  comply  with  the  regulatory  requirements  related  to  “independence”.  The  Nomination  Committee  assists  the 
Board to formulate standardised, prudent and transparent procedures and succession plans for the appointment of directors, and 
further  improve  the  composition  of  the  Board.  The  principal  duties  of  the  Nomination  Committee  include:  regularly  reviewing  the 
structure, number of members and composition of the Board; identifying candidates and advising the Board with the appropriate 
qualifications for the position of Directors; evaluating the independence of independent non-executive directors; advising the Board 
on  matters  regarding  the  appointment  or  re-appointment  of  directors  and  succession  plans  for  the  directors.  The  Nomination 
Committee is accountable to the Board and regularly reports its work. The Nomination Committee has not convened any meeting in 
2009 because there were no signifi cant matters such as the addition and replacement of directors.

Independent Board Committee

Pursuant  to  the  requirements  under  the  Listing  Rules,  the  Company’s  Independent  Board  Committee  convened  one  meeting  in 
2009, with all fi ve independent non-executive directors attended where it reviewed the renewal of connected transactions and gave 
the relevant confi rmation as well as submitted the recommendations on these matters to the independent shareholders.

Supervisory Committee

The  Company  established  the  Supervisory  Committee  in  accordance  with  PRC  Company  Law.  At  present,  the  Supervisory 
Committee  comprises  five  supervisors,  of  which  there  is  an  external  independent  supervisor  and  an  employee  representative 
supervisor. Mr. Xiao Jinxue tendered his resignation as a supervisor of the Company in 2009 due to a change in job responsibility. 
The Company convened an Extraordinary General Meeting on 29 December 2009 to appoint Mr. Miao Jianhua to be the supervisor 
of  the  Third  Session  of  the  Supervisory  Committee.  On  the  same  date  after  the  Extraordinary  General  Meeting,  the  Supervisory 
Committee held a meeting to elect Mr. Miao Jianhua as the Chairman of the Supervisory Committee.

China Telecom Corporation Limited   Annual Report 2009

73

Corporate Governance Report (continued)

The  principal  duties  of  the  Supervisory  Committee  include  supervising,  in  accordance  with  the  law,  the  Company’s  financials  and 
performance  of  its  directors,  managers  and  other  senior  management  of  the  Company  so  as  to  prevent  them  from  abusing  their 
powers. The Supervisory Committee is a standing supervisory organisation within the Company, which is accountable to and reports
to all shareholders. The Supervisory Committee holds meetings at least once or twice a year.

Attendance rates of individual members of the Supervisory Committee in 2009

The Third Session of the Supervisory Committee

Number of Supervisors

Number of meetings in 2009

5

5

Supervisors

Number of Meetings/attendance

Attendance Rates

Miao Jianhua (Chairman of the Committee, appointed as 
  a supervisor of the Company in December 2009)
Xiao Jinxue (resigned as the Supervisor in December 2009)
Zhu Lihao (Independent Supervisor)
Ma Yuzhu (Employee Representative Supervisor)
Xu Cailiao
Han Fang

External Auditors

1/1
4/4
5/5
5/5
5/5
5/5

100%
100%
100%
100%
100%
100%

The  international  and  domestic  auditors  of  the  Company  are  KPMG  and  KPMG  Huazhen,  respectively.  In  order  to  maintain  their 
independence, the non-audit services provided by the external auditors have not contravened the requirements of the US Sarbanes- 
Oxley Act of 2002.

A breakdown of the remuneration received by the external auditors for audit and non-audit services provided to the Company for the 
year ended 31 December 2009 is as follows:

Service item

Audit services
Non-audit services, mainly includes internal control advisory service

Total

Fee
(RMB in millions)

67.50
3.02

70.52

The  Audit  Committee  and  the  Board  have  agreed  to  the  re-appointment  of  KPMG  and  KPMG  Huazhen,  respectively,  as  the 
international  and  domestic  auditors  of  the  Group  for  2010,  and  the  proposal  will  be  submitted  for  approval  at  the  2009  Annual 
General Meeting.

74 China Telecom Corporation Limited   Annual Report 2009

Corporate Governance Report (continued)

Internal Control

Internal control system

The  Board  is  aware  of  its  responsibility  to  ensure  a  solid,  complete  and  effective  internal  control  system  of  the  Company  and  to 
monitor the effective implementation of such system, in order to protect shareholders’ investment and the safety of the Company’s 
assets,  whilst  enhancing  operation  efficiency  and  effectiveness,  and  improving  corporate  governance,  risk  assessment,  risk 
management  and  internal  control.  In  this  way,  the  Company  can  achieve  long-term  development  goals.  The  Company’s 
management is responsible for the establishment and implementation of the internal control system. The internal control system of 
the Company is built on clear organisational structure and management duties, an effective delegation and accountability system, 
definite targets, policies and procedures, comprehensive risk assessment and management, a sound financial accounting system, 
and continuing analysis and supervision of operational performance. It covers all businesses and transactions of the Company. To 
make the internal control system more effective, the Company has formulated a code of conduct for the senior management and 
employees in order to ensure their ethical value and competency. The Company has continued to improve its internal declaration 
system,  which  encourages  anonymous  reporting  of  situations  where  employees,  especially  directors  and  senior  management 
personnel, breach the rules.

In August 2003, the Company appointed KPMG Huazhen to provide advisory services in relation to internal control. Over more than 
six years, the Company has formulated manuals, implementing rules and supporting regulations in relation to internal control and 
based on the requirements of the U.S. securities regulatory authorities and the COSO Internal Control Framework. The Company
has also been strengthening its IT internal control capabilities, which has improved the efficiency and effectiveness of internal control, 
enhancing the safety of the Company’s information system so that the integrity, timeliness and reliability of data and information are 
maintained.

To  ensure  the  truthfulness,  accuracy,  completeness  and  timeliness  of  the  Company’s  information  disclosure,  the  Company  has 
formulated  rules  for  its  information  disclosure  management  in  order  to  improve  management  of  the  Company’s  information 
disclosure since its IPO in 2002. Over the years, the Company strictly complies with, and from time to time enhances, the formulated 
rules in order to strengthen the management on the information disclosure of the Company. It primarily focuses on: the disclosure of 
important information such as share price sensitive information and annual and interim reports; standardising the Company’s internal 
collection, processing, summarisation and reporting of its important information; formulating procedures for the regular and irregular 
external disclosure of documents; and defining the responsibilities and behavior standards of related internal departments, branches, 
and subsidiaries of the Company in respect to information disclosure.

In 2009, the Company revised and improved its internal control manuals and limits of authority in response to the internal control 
requirements of the Ministry of Finance of the People’s Republic of China. Such revision and improvement were also made to cope 
with the changes in corporate structure, organisational structure and full services operation, as well as impact resulting from market 
expansion, the integration of the mobile services, management innovation and changes in business processes. The revised sections 
included amendments to the internal control manual on content not applicable to the existing business process; the inclusion of the 
control procedures related to the mobile services and transformation services; rearrangement of the integrated billing system and 
the  standardisation  of  the  corresponding  control  points;  and  further  clarifi cation  at  the  company  level.  Through  perfection  on  the 
internal  control  system,  the  Company  has  ensured  the  realisation  of  effective  internal  control  management  under  full  services 
offerings.  In  addition,  the  Company  has  further  strengthened  the  supervision  and  inspection  of  the  implementation  of  internal 
controls to promote the effectiveness of implementation on the internal control, as well as to prevent and mitigate the fi nancial risks.

China Telecom Corporation Limited   Annual Report 2009

75

Corporate Governance Report (continued)

Comprehensive Risk Management

The  Company  views  comprehensive  risk  management  as  an  important  task  within  the  Company’s  daily  operation.  Pursuant  to 
regulatory  requirements  in  the  United  States  and  Hong  Kong,  the  Company  has  formulated  a  unique  fi ve-step  risk  management 
approach  based  on  risk  management  theory  and  practice,  including  risk  identification,  risk  assessment,  key  risk  analysis,  risk 
reaction  and  risk  management  assessment.  The  Company  has  also  designed  a  risk  management  template,  implemented  a 
standardised risk management procedure and established and refi ned the contralised risk directories and case studies database of 
the  Company,  so  that  risk  management  terminology  is  unified  across  all  levels  of  the  Company  and  the  effectiveness  of  risk 
management was improved. Following the efforts made in the past three years, China Telecom has established a comprehensive 
risk management system and has gradually perfected its comprehensive risk monitoring and prevention mechanism.

In 2009, pursuant to the requirement of provision C2 of the Code on Corporate Governance Practices of the Stock Exchange of 
Hong  Kong  Limited  and  based  on  the  works  completed  in  2008,  the  Company  further  incorporated  comprehensive  risk 
management  into  its  daily  operation.  The  Company  has  implemented  the  level-oriented,  category-oriented  and  centralised  risk 
management, with resources concentrated on the prevention of two types of major risk, including the risk of fi nancial crisis and the 
risk  following  the  restructuring,  and  has  achieved  satisfactory  results.  In  2009,  the  Company  was  not  confronted  with  any  major 
risks.

After  strict  risk  identifi cation,  assessment  and  analysis,  the  Company  has  conducted  a  preliminary  assessment  of  potential  major 
risks to the Company in 2010, such as the risk of fi nancial crisis, risk of industry competition, risk of network convergence, risk of 
wireline operations, and has put forward detailed responsive measures. Through the use of strict and appropriate risk management 
procedures, the Company will ensure that the impact from the above risks to the Company are limited to and within an expected 
range.

Annual Internal Control Evaluation

The Company has been continuously improving its internal control system. In order to meet the governing regulatory requirements of 
its places of listing, including the United States and Hong Kong, and strengthen its internal control while guarding against operational 
risks, the Company’s internal audit department is responsible for coordinating the supervision and assessment of internal control.

The  Company  has  adopted  the  COSO  Internal  Control  Framework  as  the  standard  for  the  internal  control  assessment.  With  the 
management’s  internal  control  testing  guidelines  and  the  Audit  Standard  No.  5  that  were  issued  by  PCAOB  as  its  directives,  the 
Company’s  internal  control  assessment  is  composed  of  the  self-assessment  conducted  by  the  persons  responsible  for  internal 
control and of the independent assessment conducted by the internal audit department. In order to judge the nature of deficiencies 
in internal control and analyse the effectiveness of the internal control system, the Company adopts the following four major steps of 
assessment: (1) analyse and identify areas which require assessment, (2) assess the effectiveness of the design of internal control, (3) 
assess the effectiveness of the execution of internal control, (4) analyse the impact of deficiencies in internal control. The Company 
then rectifies any deficiencies found after the assessment. By formulating “Interim Measures for the Internal Control Assessment of 
Joint Stock”, “Manual for the Self-Assessment of Internal Control”, “Manual for the Independent Assessment of Internal Control” and 
other documents, the Company has ensured the assessment procedures are in compliance.

In  2009,  the  Company’s  internal  audit  department  initiated  and  coordinated  the  assessment  of  internal  control  at  company  level, 
timely reported the outcome to the Audit Committee in the fourth quarter and executed the opinions and recommendations in areas 
such as continual perfection of the overall internal control system, further reinforcement of the management, control and training, 
optimisation  of  the  IT  system  for  internal  matching  purposes  and  formulation  of  the  relevant  standards  as  set  out  by  the  Audit 
Committee.

76 China Telecom Corporation Limited   Annual Report 2009

Corporate Governance Report (continued)

Self-assessment  of  internal  control  adopts  a  top-down  approach  which  reinforces  assessment  in  respect  of  control  points  at  the 
corporate level and control points corresponding to major accounting items. The Company insisted on risk-oriented principles and, 
on  the  basis  of  comprehensive  assessment,  identified  key  control  areas  and  control  points  for  major  assessment  through  risk 
analysis.  In  2009,  based  on  its  past  experiences  and  by  adhering  to  the  principle  of  optimising  assessment  procedures  and 
facilitating on-the-spot operation, the Company explored and further improved the ways and measures of self-assessment, such as 
the guidance and supervision of the internal control for nine provincial branches in northern China and for Beijing branch. The self-
assessment worked coherently with the actual operational management, further improving the corresponding measures towards the 
operational risks and depth of risk management. The drawbacks were rectifi ed on timely basis and achieved a remarkable result on 
improving the quality of work and effi ciency.

In 2009, the Company actively investigated and proposed key issues as major risks for independent assessment that needed to be 
investigated deeply and thoroughly. To ensure that the nature of risks and problems were identified and captured, the Company’s 
assessment had to be based on a complete internal control system. In addition, the Company proposed to integrate independent 
assessment and daily audit projects effectively, aiming to improve the guidance of effectiveness of the overall audits. In this way, all 
units of the Company could enhance the quality and efficiency of their independent assessment. In accordance with the ideology 
and arrangement of assessment for the Company, all provincial branches launched a proactive independent assessment within each 
province.  When  problems  of  internal  control  were  identified  after  the  assessment,  the  provincial  branches  proposed 
recommendations and oversaw the process to rectify the problems. As a result, the independent assessment effectiveness of each 
provincial  branch  was  improved.  The  Company  guided  all  provincial  branches  to  launch  these  independent  assessments,  whilst 
launching independent assessments of some provincial branches by incorporating a number of factors into consideration, such as 
extraordinary risks of internal control, proportion of assets and revenue, and the frequency of assessment made by external auditors. 
Through independent assessment, the Company not only grasped the overall situation of internal control, but also developed key 
tests  for  its  high-risk  processes.  In  addition,  the  Company  inspected  the  related  units  in  respect  of  their  rectification  of  internal 
control deficiencies and focused on the key issues in order to ensure the depth and quality of assessment.

Furthermore,  the  Company  organised  internal  control  assessment  during  which  the  internal  control  assessment  team  and  other 
relevant departments closely coordinated with the external auditors. The external audit covered the Company and all its subsidiaries 
as well as the key processes and control points in relation to major accounting items. The external auditors regularly communicated 
the results to the management.

All levels of the Company have been attaching great importance to rectifying internal control deficiencies. The Company pushes all 
units to carry out rectification in relation to deficiencies identified through self-assessment, independent assessment and the internal 
control  audit  made  by  the  external  auditors.  The  Company  also  highlighted  the  participation  of  professional  departments  whilst 
exploring the establishment of an internal control mechanism with long-term efficiency. To ensure effective rectification, the Company 
also strengthened the verification and supervision of the rectification of internal control deficiencies. Pursuant to requests from the 
Company, all provincial branches launched rectification on any deficiencies identified from the assessment (including the assessment 
by external auditors) in a positive manner.

Through self-assessments and independent assessments conducted by branches at different levels, the Company carried out multi-
layered and full-dimensional reviews of its internal control system, and put its utmost efforts into rectifying the problems which were 
identified. Through this method, the Company was able to ensure the effectiveness of internal control and successfully passed the 
year-end audit undertaken by the external auditors.

The Board, through the Audit Committee, reviewed the internal control system of the Company and its subsidiaries for the financial 
year  ended  31  December  2009,  which  covered  its  controls  on  financial  reporting,  operation  and  compliance,  as  well  as  its  risk 
management functions. The Board is of the view that the Company’s internal control system is solid, well-estated and effective. The 
annual review also considers the adequacy of resources, qualifi cations and experience of staff fulfi lling the Company’s accounting 
and fi nancial reporting functions, together with the adequacy of the staff’s training programmes and the relevant budget.

China Telecom Corporation Limited   Annual Report 2009

77

Corporate Governance Report (continued)

Investor Relations and Transparent Information Disclosure Mechanism

The Company establishes an investor relations department which is responsible for providing shareholders and investors with the 
necessary information, data and services in a timely manner. It also maintains proactive communications with shareholders, investors 
and other capital market participants and provides them with the necessary information so as to allow them to fully understand the 
operation and development of the Company. Every year, the Company’s senior management presents the annual results and interim 
results in Hong Kong. Through various activities such as analyst meetings, press conferences, global investor telephone conference 
and investors road shows, the senior management provides the capital markets and the media with important information related to 
key issues of which the investors are of prime concerns. This has helped to reinforce the understanding of the Company’s business 
and the overall development of the telecommunications industry in China. Since 2004, the Company has been holding the Annual 
General Meetings in Hong Kong to provide convenience and encourage its shareholders, especially public shareholders, to actively 
participate in the Company’s Annual General Meetings and to promote the direct communication and exchange of ideas between 
the Board of Directors and shareholders.

With an aim of strengthening communications with the capital market and enhancing the transparency of information disclosure, the 
Company  has  provided  the  quarterly  disclosure  of  revenue,  EBITDA,  net  profi t  fi gures  and  other  key  operational  data,  and  the 
monthly announcements of the number of wireline access lines in service, mobile subscribers and wireline broadband subscribers. 
The Company attaches great importance to maintain daily communication with shareholders, investors and analysts. In 2009, the 
Company has participated in a number of investors conferences held by a number of major international investment banks in order 
to maintain active communication with institutional investors.

2009 Annual Results Announcement on 22 March 2010

78 China Telecom Corporation Limited   Annual Report 2009

Corporate Governance Report (continued)

In 2009, the Company attended the following investors conferences held by major international investment banks:

Date

January 2009
January 2009
January 2009
January 2009
March 2009
April 2009
May 2009
May 2009
May 2009
May 2009
June 2009
June 2009
June 2009
July 2009
September 2009
September 2009
September 2009
November 2009
November 2009
November 2009
November 2009
November 2009
November 2009

Name of Conference

UBS Greater China Conference 2009
Deutsche Bank Access China Conference 2009
DBS Vickers Pulse of Asia 2009
Merrill Lynch Hong Kong and China Corporate Day 2009
Credit Suisse Asian Investment Conference 2009
Hong Kong Stock Exchange/Daiwa Investors Conference 2009
CLSA Corporate Access Forum 2009
UBS Pan-Asian Telco Conference 2009
Citigroup Asian Market Gainers Mini Conference 2009
Macquarie China Conference 2009
Nomura Shinka Conference 2009
RBS China/Hong Kong Conference 2009
Goldman Sachs Telecoms & Internet Corporate Day 2009
Deutsche Bank Access China Corporate Day 2009
CLSA China Investment Forum 2009
CLSA Hong Kong Investors’ Forum 2009
Daiwa Asian Teleco Day 2009
Goldman Sachs China Investment Conference 2009
Merrill Lynch China Investment Summit 2009
Morgan Stanley Asia-Pacifi c Summit 2009
HSBC Asia Investor Forum 2009
RBS Asian Conference 2009
Daiwa Investment Conference Hong Kong 2009

The  Company’s  investor  relations  website  not  only  acts  as  the 
primary  channel  for  the  Company  to  disseminate  press  releases 
and corporate information to investors and the capital market, but 
also  plays  a  significant  role  in  evaluating  the  values  of  the 
company’s  appraisals  and  helps  the  Company  to  comply  with 
regulatory requirements for information disclosure. In recent years, 
the  Company  has  continued  to  innovate  its  corporate  website 
(www.chinatelecom-h.com) and has further improved its functions, 
design, interaction with investors and disclosure of information in 
accordance  with  the  requirements  of  the  capital  market  and 
international  best  practice,  which  enables  the  Company  to  fully 
enhance  the  interaction  and  communication  with  investors  and 
shareholders.  In  2009,  in  alignment  with  the  commencement  of 
full  services  offerings,  the  Company  revamped  its  corporate 
website to refl ect the Company’s business transformation and at 
the  same  time  incorporated  a  series  of  new  functions  to  ensure 
that  its  website  keeps  abreast  of  the  latest  updates  and 
development.  The  corporate  website  was  accredited  the  Gold 
Award in the category of “Redesign Website — Telecommunications” in the iNova Awards 2009, and was also awarded the “Best 
Investor Relations Website” in Greater China in IR Global Rankings 2009, indicating that the corporate website is highly recognised 
by  the  capital  market  and  professionals.  The  Company  also  took  the  initiative  to  seek  recommendations  on  how  to  improve  the 
Company’s annual report from shareholders through a survey, and, in accordance with its shareholders’ recommendations, prepared 
and distributed the annual report in a more environmental-friendly and cost-saving manner.

The overall design and contents of corporate website were 
revamped in 2009

China Telecom Corporation Limited   Annual Report 2009

79

Corporate Governance Report (continued)

Signifi cant Differences Between the Corporate Governance Practices followed by the Company 
and those followed by NYSE-Listed U.S. Companies

The Company was established in the PRC and is currently listed on The Stock Exchange of Hong Kong Limited (“SEHK”) and the 
New York Stock Exchange (“NYSE”). As a foreign private issuer in respect of its listing on the NYSE, the Company is not required to 
comply with all the corporate governance rules of Section 303A of the NYSE Listed Company Manual. However, the Company is 
required to disclose the significant differences between the corporate governance practices followed by the Company and the listing 
standards followed by NYSE-listed U.S. companies.

Pursuant to the requirements of the NYSE Listed Company Manual, the Board of Directors of all NYSE-listed U.S. companies must 
be made up by a majority of independent directors. Under currently applicable PRC and Hong Kong laws and regulations, the Board 
of  the  Company  is  not  required  to  be  formed  with  a  majority  of  independent  directors.  As  a  listed  company  on  the  SEHK,  the 
Company  needs  to  comply  with  the  Listing  Rules.  These  rules  require  that  at  least  one  third  of  the  Board  of  Directors  of  a  listed 
company  in  Hong  Kong  be  independent  directors.  The  Board  of  the  Company  comprises  of  14  directors,  of  which  five  are 
independent directors, making the number of independent directors exceed one third of the total number of directors on the Board, 
in compliance with the number set out as a recommended best practice in the Code on Corporate Governance Practices of the 
Listing Rules. These independent directors also satisfy the requirements on “independence” under the Listing Rules. However, the 
related standard is different from the requirements in Section 303A.02 of the NYSE Listed Company Manual.

Pursuant  to  the  requirements  of  the  NYSE  Listed  Company  Manual,  companies  shall  formulate  separate  corporate  governance 
rules. Under the currently applicable PRC and Hong Kong laws and regulations, the Company is not required to formulate any rules 
for  corporate  governance;  therefore,  the  Company  has  not  formulated  any  separate  corporate  governance  rules.  However,  the 
Company has implemented the Code on Corporate Governance Practices of the SEHK for the accounting year ended 31 December 
2009.

Continuous Evolution of Corporate Governance

The  Company  continuously  analyses  the  corporate  governance  development  of  international  advanced  enterprises  and  the 
investors’  desires,  constantly  examines  and  strengthens  the  corporate  control  system  and  practice,  adopts  fi duciary,  transparent, 
open and effective corporate governance principles and structure, to ensure the long term sustainable development of the Company 
and to seek sustainable returns for the shareholders and investors.

Change Has Come

Human Resources 
Development Report

China Telecom Corporation Limited   Annual Report 2009

85

Human Resources Development Report

Summary

In  2009,  the  Company’s  human  resources  management  centered  around  the  strategy  of  “Customer-focused  Innovative 
Informatisation”.  We  accelerated  the  innovation  of  our  management  system  and  team-building  mechanism  and  endeavoured  to 
enhance our capabilities in human resources management service and support, and established a harmonious and stable business 
environment to fully support the Company’s strategic transformation.

We continued to control the total number of employees and continuously adjusted our labour structure. We increased modestly the 
number  of  employees  for  our  branches  in  the  northern  provinces  according  to  their  development  needs,  while  focusing  on 
introducing suitable personnel to meet the needs of the Company’s transformation and full services operation. We also strengthened 
our control over the number of employees in our traditional businesses and daily operations, and at the same time encouraged our 
employees through a variety of ways to shift to key transformation units and posts for full services operation. In addition, we have 
established a standardised position system which meets the requirements of full services operation in order to lay a solid foundation 
for the precise management of human resources and structural adjustment.

We  constantly  optimised  our  resource  allocation  by  perfecting  our  allocation  model  for  labor  costs  and  remuneration.  We  further 
optimised the model for decision on total labor costs in order to fulfi ll the demand for human resources required by the full services 
operation. We also actively explored the application of fl exible allocation methods such as an agreed wage system and point-based 
system.

We improved the Company’s management system for senior managers with a focus on enhancing our capabilities in full services 
operation,  strengthening  the  building  of  our  leadership  and  management  teams,  and  shaping  the  entrepreneurial  spirit  of  our 
management. We focused on the needs of full services operation, fostering the development of personnel to strengthen our position 
in dealing with government and enterprise customers, our mobile service, corporate informatisation and overseas services. We also 
integrated our resources and organised large-scale full services training sessions to strengthen the implementation of our strategies. 
In  order  to  expand  our  talent  pool,  we  cooperated  strategically  with  key  universities  and  built  a  college-enterprise  cooperation 
platform to reinforce the recruitment of outstanding graduates. We also strengthened the support and management of the personnel 
in our branches in the northern provinces to promote integrated and coordinated development.

We value our employees as the foundation of the Company, caring for our frontline employees, those engaged in less developed 
areas  and  in  special  diffi culties.  We  also  enhanced  our  workplace  safety  management  to  ensure  the  harmony  and  stability  of  the 
Company.

Employees Distribution

At the end of 2009, the Group had a total of 312,520 employees. The employees’ distribution was as follows:

Management, Finance and Administration
Sales and Marketing
Operation and Maintenance
Research and Development

Total

No. of Employees

Percentage

50,206
160,780
99,904
1,630

16.1%
51.4%
32.0%
0.5%

312,520

100%

86 China Telecom Corporation Limited   Annual Report 2009

Human Resources Development Report (continued)

Corporate-Employee Relationship

Communication between Management and Employees

The Company’s management continued to follow its good corporate tradition and reinforced its communication with its employees 
through various methods. The Company’s management conducted regular visits and research and listened to views of frontline staff 
to gather fi rst hand information. In 2009, the Company’s management conducted fi eld research at provincial offi ces of the Company 
and their subordinate units in ten groups, and carried out in-depth communications with the production and operation frontline staff 
to  have  a  better  understanding  of  their  situation.  They  also  listened  to  the  views  of  employees  and  provided  guidances.  The 
Company  conducted  an  online  survey  of  100,000  employees  to  gather  feedback  and  recommendations  from  employees  for  the 
Company’s scientifi c decision making, thereby bringing our advantages of informatisation into full play. The Company also started an 
online dialogue with over 6,000 frontline staff to discuss the Company’s scientifi c development. For young employees, the Company 
continued to host a series of “face-to-face” dialogues, such 
as interviews, interactive questions and answer sessions to 
exchange  information  on  key  topics  with  young  employees 
including  studies  and  activities  for  scientific  development, 
the resolutions of the annual meeting, career development of 
young employees to strengthen ties with its young frontline 
employees.  This  extensive  and  in-depth  communication 
between  the  management  and  employees  ensured 
cohesive deployment of various corporation decisions of the 
Company.

Mr. Wang Xiaochu, Chairman, cordially visited frontline staff of 
“114”enquiry hotline

The Company further perfected its mechanism for employees to 
express  their  ideas  and  appeals  and  formulated  the  “Guidance 
on  a  Sound  and  Perfect  Mechanism  for  Employees  to  express 
their  Ideas  and  Appeals”.  The  Company  conducted  a  timely 
c o l l e c t i o n  a n d  a n a l y s i s  o f  e m p l o y e e s ’  c o m m e n t s  a n d 
recommendations  through  various  channels  such  as  on-site 
research,  seminars,  online  questionnaires  and  surveys,  and 
improved those areas which employees were not satisfi ed with.

Roles and Duties of Labor Unions

Mr. Sun Kangmin, Executive Vice President, visited provincial branch 
for exchange and study

Insisting  on  the  principle  of  “promoting  corporate  development  and  employees  growth”  and  the  management  concept  of 
“concentrating in key areas, serving the overall situation, highlighting employee rights and increasing participation”, the labor unions 
play an irreplaceable role in the Company’s business management, corporate reforms and full services operation. For the promotion 
of  corporate  development,  the  labor  unions  have  organised  job-skill  contests,  carried  out  technological  innovations  and  collected 
rational recommendations from employees and motivated the employees to achieve successful results. 

China Telecom Corporation Limited   Annual Report 2009

87

Human Resources Development Report (continued)

For  promoting  employees’  growth,  the  labor  unions  provided  on-the-job  training,  skill  competitions  and  activities  to  establish  a 
“learning team” to create a platform for knowledge sharing, enhance the business skills of employees, and assist them in adapting 
to the requirements of full services operation. The labor unions participated in the decision-making process with respect to employee 
benefi ts and the formulation of corporate policies, while at the same time cared for employees and improved the work conditions 
and living standards of employees and assisted them in solving their daily life problems by building a mutually benefi cial platform for 
realising simultaneous growth for the Company and its employees.

Coordination and Communication between the Company and the Labor Unions

The Company has reinforced coordination and communication with the labor unions in 2009. In order to accomplish the strategic 
goal  of  full  services  operation,  the  Company’s  Labor  Emulation  Committee  has  coordinated  with  the  labor  unions  to  carry  out 
contests  including  the  “3G  e  surfing  Star  Employee  Competition”  to  promote  the  development  of  its  business.  As  part  of  the 
successful  implementation  of  the  “Labor  Contract  Law”  and  the  “Labor  Dispute  Mediation  Arbitration  Law”,  and  to  meet  the 
requirements  of  the  “new  social  model  for  corporate-employee  relationships  which  is  standardised,  fair  and  reasonable,  mutually 
benefi cial, harmonious and stable”, the labor unions have strengthened their participation in the Company’s management of human 
resources  and  coordination  of  labor  relations.  This  has  also  reinforced  coordination  and  communication  with  the  Company  in 
perfecting  its  employee  management  system,  and  improving  the  handling  of  labor  disputes  through  the  assistance  of  the  Labor 
Dispute  Mediation  System  Committee.  The  Company  further  enhanced  the  soundness  and  fairness  of  the  Collective  Contract 
System. The labor unions have strengthened the coordination with respect to the collective contracts signed between the Company 
and labor unions especially in specifi c areas such as employees’ leave and holidays, education and training, performance appraisals, 
etc. In an attempt to standardise its human resources management, the Company and the labor unions have jointly promulgated the 
“Measures  Related  to  Collective  Employment  Contract”  to  standardise  the  process  for  the  equitable  collective  negotiation  for 
collective contract, and jointly amended the “Interim Measures for Management on Branch Companies’ Employees Representative 
Committee”  in  order  to  set  up  a  clear  mechanism  and  specifi c  responsibilities.  This  is  the  fi rst  time  the  evaluation  of  employee 
satisfaction  on  provincial-level  management  team  building  was  co-organised,  which  is  of  great  significance  for  the  further 
strengthening  of  frontline  democracy,  enhancing  the  participation  of  frontline  employees  and  improving  the  supervision  of 
democracy.

Caring for Employees

In relation to the welfare of the employees, the Company applies a corporate culture which values employees as the foundation of 
the Company, and strives to solve the most direct and practical problems concerning its staff.

In times of natural disasters, the Company has always bore the suffering of affected employees in mind. In order to help affected 
employees to come out of the shadows and rebuild their confi dence, the Company held a “Caring Employer & Giving our Heart & 
Hand—Training  for  Outstanding  Staff  in  Maintaining  Telecommunication  Services  during  Earthquake”  on  the  fi rst  year  anniversary 
date of the Wenchuan Earthquake. This was followed by on-the-spot learning activities which were co-organised by eight provincial 
companies  and  the  labor  unions,  with  participation  of  342  outstanding  employees  from  affected  areas  in  Sichuan,  Gansu,  and 
Shaanxi. The activities further promoted the great spirit of unity among our affected employees to participate in disaster relief work, 
which  has  motivated  the  spirit  of  contribution  among  all  of  the  Company’s  employees,  while  establishing  and  promoting  the 
Company’s people-oriented corporate image.

88 China Telecom Corporation Limited   Annual Report 2009

Human Resources Development Report (continued)

The  Company  cares  for  its  frontline  employees.  In  order  to 
create  a  good  working  and  living  environment  for  frontline 
employees, the Company and the labor unions have put great 
efforts  in  jointly  promulgating  the  “Guidance  on  Improving 
Employees’  Living  Standard”  and  “Guidance  on  Establishing 
and  Perfecting  Employee  Relief  Fund  Management  System”, 
with  the  labor  unions  also  promulgating  the  “Guidance  on 
Caring  for  Employees”.  Labor  unions  also  implemented  10 
initiatives,  including  establishing  a  sound  mechanism  for 
employees  to  express  their  ideas  and  appeals,  promoting  the 
regular  growth  of  wages,  and  operating  a  paid  annual  leave 
system, to extend its care for employees.

In  times  of  New  Year  and  Lunar  New  Year,  as  well  as  during 
critical production and operational stages and natural disasters, 
the  Company  vigorously  carries  out  its  “Warmth  Delivering” 
activities  by  visiting  and  comforting  employees  in  difficulty, 
employees at the frontline of production, outstanding employees and retired employees. During the summer of 2009, the labor unions 
issued the “Notice regarding the Launch of ‘Caring for Employee’ Activities during the Summer Season”, while all provincial branches 
took effective measures to protect employees from the negative effects and damages to their health brought by high temperatures.

Mr. Zhang Chenshuang, Executive Vice President, attended a table tennis 
match for employees

Strengthening Human Resources

The  Company  attaches  great  importance  to  cultivate  talents  and  allocate  substantial  resources  to  build  employees’  leadership  skills 
and capabilities.

Building leadership skills

The Company values the building of leadership skills amongst its employees. Through leadership development training, the Company 
has  further  enhanced  the  capability  in  strategic  execution  of  its  managers.  The  Company  organised  one  session  of  training  for  its 
general managers in its provincial branches, two sessions of training for its vice presidents in provincial branches and four sessions of 
training  for  general  managers  in  district  branches  with  senior  management  to  elaborate  the  Company’s  business  strategy  and 
development  focus.  The  Company  also  strengthened  the 
development  of  its  training  courses  under  the  setting  of  full 
services  operation,  introducing  intensive  training  courses  on 
themes  such  as  “Strategic  Performance”  and  “Driving 
Transformation”,  aiming  to  apply  these  tools  and  methods  to 
daily  operations  through  an  action-based  learning  approach 
and providing support to the realisation of performance targets. 
Additionally,  the  Company  further  fostered  the  leadership 
training of its 8,546 managers of the district branches, as well 
as  its  4,340  managers  of  working  groups,  regional  branches 
and sub-regional branches. Furthermore, the Company strived 
to  build  an  effi cient  headquarters  and  organised  four  sessions 
of training on the theme of “Coordination and Effi ciency” at its 
corporate  headquarters.  At  the  same  time,  the  Company 
organised  monthly  seminars  on  the  theme  of  “The  Key  to 
Transformation”  to  further  reinforce  employees’  customer 
orientation awareness, coordination and execution.

Mr. Shang Bing, President, conducted the lessons in management skills 
training programmes

China Telecom Corporation Limited   Annual Report 2009

89

Human Resources Development Report (continued)

Enhancing Professional Skills

Aiming  at  supporting  its  full  services  operation,  the  Company  organised  many  training  sessions  with  an  emphasis  on  promoting 
business  transformation  and  enhancing  professional  skills  in  sales,  services,  support  and  maintenance.  Trainings  include  those  of 
products customised for full services, those to enhance practical skills for sales staff, government and enterprise account managers, 
wireless network optimisation staff, “Best Tone” information service operator, customer service representatives for the 10000 hotline, 
trainings of skills of information collection and editing, as well as post skills certifi cation for network maintenance staff. The Company 
also  carried  out  intensive  training  courses  to  meet  the  work  and  learning  needs  of  its  employees  and  made  full  use  of  its  Online 
University  to  carry  out  universal  training,  including  customised  courses  such  as  “Project  Management”,  “Network  Optimisation”, 
“CDMA Technology”, “Mobile Products”, “Building Sales Capability”, and “Solutions for Industry-specifi c Applications in Full services 
operation”.  By  conducting  interactive  training  through  its  Online  University,  the  Company’s  successful  experiences  in  full  services 
operation were widely and timely promoted.

Remuneration and Performance Management

In accordance with the corporate principle of “salaries based on performance, effi ciency fi rst and fairness ensured”, the Company 
has set up a mechanism that the growth of personnel cost/total amount of salaries being correlated with corporate earnings’ growth 
for branches, and has continuously improved it in practice. The Company implemented a strict performance management system, 
with KPI-based performance appraisal mechanisms for its employees. Overall performance targets has been distributed to all levels 
of the Company to ensure that each employee has his own specifi c performance targets. The results of the performance appraisal 
are  effectively  applied  to  various  aspects  including  adjustments  in  job  post-based  salaries,  performance  salaries,  promotions, 
training,  redeployment  and  transfers.  The  integration  of  the  performance  appraisal  with  operating  performance  and  capacity 
improvement  program  serves  as  an  effective  way  to  enhance  the  capacity  and  performance  of  employees.  According  to  the 
corporate  principle  of  being  “objective,  fair,  democratic,  open,  and  performance-oriented”,  the  Company  carried  out  open 
recruitment  and  competitions  for  job  vacancies,  and  built  up  job  posts-centered  management  with  flexible  promotions  and 
degradation and fl exible recruitment and dismissal for the scientifi c and rational allocation of human resources.

Protecting Employee Welfare

The Company strictly follows the laws and regulations as stipulated by the “Labor Law of the People’s Republic of China” and the 
“Labor Contract Law of the People’s Republic of China” to standardise employment practice. The Company offers equal payment 
for equal work and has no discriminative policies on employment such as gender discrimination. The Company does not employ 
child labor or forced labor. The Company and the labour unions has also jointly promulgated the “Special Collective Sample Contract 
for  the  Protection  of  China  Telecom  Female  employee’s  Rights  and  Interests”,  further  ensuring  the  protection  of  the  rights  and 
interests of its female workforce.

Corporate Social 
Responsibility
Report

China Telecom Corporation Limited   Annual Report 2009

91

Corporate Social Responsibility Report

As  the  main  national  telecommunications  operator  with  a  responsibility  to  improve  the  national  informatisation  infrastructure  and 
modern information services, the Company has strived to share the benefi ts of information and communications services with the 
society  and  act  as  a  “responsible  corporate  citizen”.  The  Company  has  always  adhered  to  its  core  philosophy  of  “all-round 
innovation, through the pursuit of truth and pragmatism, with human resources as a 
foundation,  and  through  the  joint  creation  of  values”  in  order  to  provide  returns  to 
society,  services  to  clients,  a  caring  environment  for  employees  and  returns  to 
shareholders.  The  Company  aims  to  integrate  its  corporate  development  with  the 
economic,  social  and  environmental  development  so  as  to  promote  the  overall 
harmony  and  development  of  society.  In  2009,  the  Company  was  awarded  the 
“Valuable Model Enterprise in Corporate Social Responsibility” and the “Grand Award 
of Corporate Social Responsibility in China” by domestic authoritative institutions.

Stimulating consumption and Increasing 
employment

Looking back at 2009, the global fi nancial crisis has affected every part of the world 
including the Chinese economy, leaving a deep memory on everyone. To counter the 
impact of the global fi nancial crisis, the Company has thoroughly supported scientifi c 
development  by  working  closely  with  all  levels  of  the  government  to  promote  a 
strategy  for  national  and  regional  informatisation  development.  A  full  scale 
cooperation, including the planning and research on informatisation, the establishment 
of  integrated  information  infrastructure,  and  the  exploration  and  use  of  information 
resources,  has  improved  the  informatisation  of  the  government  and  the  corporates, 
agricultural  sector  and  public  sectors,  as  well  as  accelerated  the  training  of 
informatisation talents. This will further facilitate the integration of industrialisation and 
informatisation,  and  ultimately  promote  the  rapid  and  healthy  development  of  the 
economy and society.

China Telecom was honoured the Grand Award 
of Corporate Social Responsibility in China

In  line  with  its  strategy  of  “Customer-Focused  Innovative  Informatisation”,  the  Company  has  implemented  its  corporate 
transformation  by  continuously  enriching  its  integrated  information  services  and  products  to  help  stimulate  the  consumption  of 
information  of  the  society  and  enhance  the  overall  economic  performance.  For  public  customers,  the  Company  has  made  great 
efforts  in  developing  its  3G  business  of  “e  surfi ng”  as  well  as  broadband  services.  It  has  also  integrated  CDMA,  Wi-Fi  and  other 
services  into  its  “One  Home”  brand,  providing  customers  with  a  number  of  diversified,  tangible  and  extendable  products  and 
services. For corporate customers, the Company has continued to enrich its “BizNavigator” and “Best Tone” services. These efforts 

92 China Telecom Corporation Limited   Annual Report 2009

Corporate Social Responsibility Report (continued)

have opened up a new path towards informatisation by allowing corporations to do e-trading easily, as well as helping small and 
medium-sized enterprises to explore new development opportunities by lowering costs and increasing their competitiveness during 
any  crisis.  For  industry  customers,  the  Company  has  proactively  provided  assistance  to  various  government  departments  and 
industries (including those relating to public security, tax affairs, insurance, inspection and quarantine, education, culture, health care, 
tourism  etc.),  and  to  the  construction  of  e-governments  and  digital  cities,  and  implemented  “Ten  Informatisation  Engineering 
Projects” providing total solutions for the informatisation of key industries.

In  response  to  calls  by  the  governments  to  increase  employment,  the  Company  has  implemented  a  number  of  employment-
boosting  initiatives,  which  were  promoted  by  the  State  Council  and  the  State-Owned  Assets  Supervision  and  Administration 
Commission, by carrying out a range of measures such as management salary reduction to relief the pressure of unemployment. 
The Company has also strengthened its cooperation with universities for the benefi ts of its production and operations. At present, 
the  Company  has  signed  strategic  cooperation  agreements  with  10  colleges,  including  Tsinghua  University,  Renmin  University  of 
China,  Shanghai  Jiao  Tong  University,  Fudan  University,  Beijing  University  of  Posts  and  Telecommunications  and  the  Nanjing 
University  of  Posts  and  Telecommunications.  We  has  further  increased  our  efforts  in  recruiting  university  graduates  and  providing 
internship  opportunities  for  unemployed  university  graduates,  as  well  as  summer  internship  opportunities  for  undergraduates  and 
post-graduates. This has created a favorable working and education environment for them. Additionally, in order to contribute to the 
development of a harmonious society, the Company has created more employment opportunities by proactively developing labor-
intensive businesses such as call centers. Furthermore, by capitalising on its expertise in informatisation services, the Company has 
made use of the Internet to proactively offer the relevant information service for the purpose of promoting the employment of the 
disabled.

Mr. Wang Xiaochu, Chairman, attended the launching ceremony of “Project for providing job opportunities 
for the disabled through information services via Internet”

China Telecom Corporation Limited   Annual Report 2009

93

Corporate Social Responsibility Report (continued)

Making contribution to society through informatisation services

The  Company  has  assumed  a  responsibility  to  maintain  social  communications.  While  meeting  the  requirements  for  basic  voice 
communication services in rural areas, the Company has devoted to the continuous and overall enhancement of the informatisation 
in such areas. Through the implementation of a model information facility project, “Serving Thousands of Townships and Villages”, 
the  Company  has  been  the  pioneer  in  introducing  information  technology  into  the  construction  of  rural  areas,  allowing  the 
advancement in information technology to become benefi cial to townships and villages. Through our service branches, which are 
widely distributed in townships and villages, the Company has introduced “E-farm” services, which integrates information resources 
that are related to the construction of rural areas, such as technology, education and commerce, by means of voice, SMS, telephone 
radio and broadband networks to build up a “Golden Bridge of Science and Technology” for the prosperity of rural areas.

Through  our  “Distance-Learning  Educational  System”,  “Green  and  Healthy  Online  Project”  and  other  information  communications 
services, the Company has improved the ability of the young generation to make use of information communications techniques and 
created  a  favourable  Internet  environment  for  the  healthy  growth  of  our  youth.  The  Company  has  also  actively  contributed  to 
education informatisation and accordingly received the “Most Outstanding Contribution Award” awarded by the central government 
for the healthy Internet programme.

After  obtaining  the  mobile  service  license,  and  leveraging  on  our  full  services  operation  and  3G  service  edge,  the  Company  was 
active in further integrating the whole industry value chain. In order to address the vertical needs of highly differentiated industries 
and  the  common  needs  of  cross-industry  customers,  the  Company  has  launched  an  application  platform  with  strengthened 
functions. The Company proactively promoted the construction of digital cities and launched the “Ten Informatisation Engineering 
Projects”. The Company also effectively helped the government, enterprises and institutions to effectively improve management, cut 
costs and enhance effi ciency by promoting the application of its innovative “Global Mega-eye” business in over 20 fi elds that are 
closely  related  to  national  economy  and  public  livelihood,  such  as  safe  cities,  supervision,  inspection  and  quarantine,  pollution 
sources control, fl ood control, traffi c control, oil tanker safety and the appraisal of automobile insurance claims.

94 China Telecom Corporation Limited   Annual Report 2009

Corporate Social Responsibility Report (continued)

Over  the  years,  the  Company  has  undertaken  the  responsibility  of  securing  safe  and  smooth  national  communications.  The 
Company has successfully provided support and secured communication services for the successful hosting of important and grand 
activities, such as major festivals, the Beijing Olympics, the Boao Forum, the launch of the Shenzhou VII spacecraft and the 60th 
Anniversary celebration of the founding of the People’s Republic of China. As a partner of World Expo 2010 and the Asian Games in 
Guangzhou, the Company will continue to provide high quality communication security and information services. The Company also 
provided reliable communication security to the governments in response to major disasters and emergency incidents such as the 
Wenchuan earthquake and the snowstorms in 2008. In the event of catastrophies, the Company strives to fulfi ll its mission and its 
responsibility  as  the  main  national  telecommunications  operator  to  ensure  smooth  communications  and  the  timely  restoration  of 
communication services in disaster areas.

Mr.  Zhang  Jiping,  Executive  Vice  President,  donated  the 
documentary  files  on  the  Wenchuan  earthquake  to  the  State 
Archives Administration on behalf of China Telecom

Mr. Yang Jie, Executive Vice President, participated in the forum 
on  Informatisation  and  Internet  Security  on  behalf  of  China 
Telecom

 
China Telecom Corporation Limited   Annual Report 2009

95

Corporate Social Responsibility Report (continued)

Focusing on effi ciency and environmental protection

The  Company  has  long  been  devoted  to  promote  environment  protection  and  a  recyclable  economic  development  and  our 
communications projects are always constructed under the measures and guidelines for environmental protection. In 2009, in line 
with the global calls for reduction of emission, the Company has increased its efforts in developing energy-saving products and has 
also assisted different industries and sectors to improve their operational effi ciency by offering diversifi ed applications for information 
technology. During the fi rst “World Low Carbon and Eco-Economy Conference and Technology Exposition” held in November, the 
Company  exhibited  a  number  of  applications  for  industry  informatisation  that  cater  for  a  low-carbon  economy,  such  as 
“E-Government”,  “Digital  Environment  Protection”,  “Construction  of  Safe  City”,  “Digital  Scenery”  and  “E-farm”  and  received  wide 
recognition from the public for the encouraging amount of energy to be saved and emissions to be reduced.

The Company has been proactive in promoting energy saving and emission reduction within the Company through improving the 
effi ciency of its facilities and reducing energy consumption and emission, which achieved a saving of 220 million kWh of energy and 
RMB200 million of energy costs over the year. This brilliant result has built a strong internal atmosphere of “conservation-oriented 
enterprise”, while establishing a good external image of being an “environmentally-friendly enterprise”.

By  leveraging  the  features  of  the  telecommunications  industry,  the  Company  has  insisted  on  technology  innovation  and  actively 
provided informatisation solutions so as to develop new products to promote energy-saving and emission-reduction among various 
enterprises,  industries  and  the  society  and  to  make  due  contribution  for  the  construction  of  a  conservation-oriented  society.  The 
Company  has  also  provided  “Global  Mega-eye”,  “Best  Tone”  and  other  communication  application  products  to  individuals, 
enterprises  and  industries  as  substitutes  for  traditional  information  transmission  methods.  This  will  facilitate  the  saving  of  offi ce 
resources and transportation resources and promote the construction of a conservation-oriented society.

Through  its  long  history  of  development  and  business  in  the  communications  industry  in  China,  the  Company  has  been  the 
“backbone”  of  national  communication  development.  In  the  future,  in  line  with  further  strategic  adjustment  in  China’s  economic 
structure and the continuous acceleration of efforts to popularise information technology within national economic activities in China, 
the Company will continue to provide its customers with convenient, diverse and customised integrated information services with a 
high  price/function  ratio,  integrating  various  services,  networks  and  terminals  and  extending  value  chain.  This  will  bring  extensive 
and far-reaching effects on the informatisation of society and the daily lives of the public, and help the Company to better achieve its 
goal in serving the national economy and promoting social development. The Company will sincerely provide returns to society and 
make its due contribution to the construction of a more harmonious society.

    W e  Innovate

We Trans f o r m

     We Differentiate

Superior
         Prospect

     To Grow
                               To Succeed

To T  ri v e

      
 
 
 
 
                    
 
 
 
 
 
 
98 China Telecom Corporation Limited   Annual Report 2009

Notice of Annual General Meeting

NOTICE IS HEREBY GIVEN that the annual general meeting of China Telecom Corporation Limited (the “Company”) for the year 
ended  2009  will  be  held  at  11:00  am  on  25  May  2010  at  Nathan  Room,  Lower  Lobby,  Conrad  Hong  Kong,  Pacifi c  Place,  88 
Queensway, Hong Kong to consider and, if thought fi t, pass the following businesses:

Ordinary Resolutions

1. 

2. 

3. 

THAT the consolidated fi nancial statements of the Company, the report of the Board of Directors, the report of the Supervisory 
Committee and the report of the international auditor for the year ended 31 December 2009 be considered and approved, 
and the Board of Directors (the “Board”) be authorised to prepare the budget of the Company for year 2010;

THAT  the  profi t  distribution  proposal  and  the  declaration  and  payment  of  a  fi nal  dividend  for  the  year  ended  31  December 
2009 be considered and approved;

THAT  the  reappointment  of  KPMG  and  KPMG  Huazhen  as  the  international  auditor  and  domestic  auditor  of  the  Company 
respectively  for  the  year  ending  31  December  2010  be  considered  and  approved,  and  the  Board  be  authorised  to  fi x  the 
remuneration of the auditors;

and to consider and approve other businesses (if any).

And as special business, to consider and, if thought fi t, pass the following as special resolutions:

Special Resolutions

4. 

To consider and approve, by way of special resolutions, each of the following resolutions in relation to the proposed granting 
of a general mandate to the Board of the Company to issue debentures:

(1) 

THAT the granting of a general mandate to the Board to issue debentures denominated in local or foreign currencies, in 
one or more tranches, including, but not limited to, short-term commercial paper, medium term note, company bonds, 
corporate  debts,  convertible  bonds,  asset  securitisation  products  and  asset-backed  notes,  from  the  date  of  this 
meeting until the date on which the annual general meeting of the Company for the year 2010 is held, with a maximum 
outstanding repayment amount of up to RMB90 billion;

(2) 

THAT the Board or any two or more directors of the Company duly authorised by the Board, taking into account the 
specifi c needs of the Company and market conditions, be and are hereby generally and unconditionally authorised to:

(a) 

(b) 

(c) 

determine the specifi c terms and conditions of, and other matters relating to, the issue of debentures, including, 
but not limited to, the determination of the type, amount, interest rate, term, rating, security, any repurchase or 
redemption  provisions,  any  placing  arrangements,  any  option  to  adjust  the  nominal  interest  rate  and  use  of 
proceeds,  secure  approvals,  engage  professional  advisors,  disseminate  relevant  application  documents  to  the 
regulatory authorities, obtain approvals from the regulatory authorities, execute all requisite legal documentation 
relating to the issue as requested by the regulatory authorities and make relevant disclosure;

do all such acts which are necessary and incidental to the issue of debentures (including, but not limited to, the 
securing of approvals, the determination of underwriting arrangements, preparation and dissemination of relevant 
application documents to the regulatory authorities, and the securing of approvals from the regulatory authorities); 
and

take all such steps which are necessary for the purposes of executing the issue of debentures (including, but not 
limited to, the execution of all requisite documentation and the disclosure of relevant information in accordance 
with applicable laws) 

and to the extent that any of the aforementioned acts and steps that have already been undertaken by the Board or the 
duly  authorised  Directors  in  connection  with  the  issue  of  debentures,  be  and  are  hereby  approved,  confi rmed  and 
ratifi ed.

5. 

To consider and approve, by way of special resolutions, each of the following resolutions in relation to the proposed issue of 
debentures:

(1) 

THAT  the  Company’s  issue  of  debentures  denominated  in  local  or  foreign  currencies  with  an  aggregate  amount  of 
RMB90 billion, within which the issue of company bonds in the PRC in one or more tranches not exceeding RMB30 
billion be and is hereby approved with:

(a) 

Size of issue: Up to RMB30 billion.

China Telecom Corporation Limited   Annual Report 2009

99

Notice of Annual General Meeting (continued)

(b) 

(c) 

Placing  to  existing  shareholders:  The  company  debentures  will  not  be  issued  to  existing  shareholders  on  a 
preferred basis by way of placing.

Term: The company debentures will have a term not exceeding 10 years and may have the same term or different 
terms,  which  will  be  determined  in  accordance  with  the  market  conditions  and  the  Company’s  capital 
requirements.

(d)  Use  of  proceeds:  The  company  bonds  issued  will  be  for  the  purpose  of  supplementing  the  general  working 

capital of the Company.

(e) 

Effective period: from the date on which the resolutions passed to the date on which the annual general meeting 
of the Company for the year 2010 is held.

(2) 

THAT  the  Board  or  any  two  or  more  Directors  of  the  Company  duly  authorised  by  the  Board  be  and  are  hereby 
generally and unconditionally authorised to:

(a) 

(b) 

(c) 

(d) 

(e) 

determine the type, specifi c terms and conditions of, and other matters relating to, the issue (including, but not 
limited  to,  the  determination  of  the  type,  amount,  interest  rate,  term,  rating,  security,  whether  there  will  be 
repurchase  or  redemption  provisions,  whether  there  will  be  an  option  to  adjust  the  nominal  interest  rate  and 
specifi c  arrangements  relating  to  the  use  of  proceeds  within  the  scope  approved  by  the  shareholders  in  this 
meeting);

do  all  such  acts  which  are  necessary  and  incidental  to  the  issue  (including,  but  not  limited  to,  the  securing  of 
approvals,  engaging  professional  advisors,  the  determination  of  underwriting  arrangements,  preparation  and 
dissemination of relevant application documents to the regulatory authorities, and the securing of approvals from 
the regulatory authorities);

take all such steps which are necessary for the purposes of executing the issue (including, but not limited to, the 
execution of all requisite documentation and the disclosure of relevant information in accordance with applicable 
laws), and to the extent that any of the above acts and steps that have already been undertaken by the Board or 
the Directors in connection with the issue, be and are hereby approved, confi rmed and ratifi ed;

if  there  are  changes  in  the  regulatory  policies  or  market  conditions,  adjust  the  specifi c  proposal  relating  to  the 
issue and related matters in accordance with the opinion of the regulatory authorities; and

after  completion  of  the  issue,  determine  and  approve  matters  relating  to  the  listing  of  the  relevant  company 
bonds.

6. 

THAT:

(a) 

(b) 

(c) 

subject to paragraph (c) below, the exercise by the Board during the Relevant Period (as hereinafter defi ned) of all the 
powers  of  the  Company  to  allot,  issue  and  deal  with  additional  shares  of  the  Company  and  to  make  or  grant  offers, 
agreements  and  options  which  might  require  the  exercise  of  such  powers  be  hereby  generally  and  unconditionally 
approved;

the approval in paragraph (a) shall authorise the Board during the Relevant Period to make or grant offers, agreements 
and options which might require the exercise of such powers after the end of the Relevant Period;

the amount of additional domestic Shares or overseas-listed foreign invested shares (“H Shares”) (as the case may be) 
allotted,  issued  and  dealt  with  or  agreed  conditionally  or  unconditionally  to  be  allotted,  issued  and  dealt  with  either 
separately  or  concurrently  by  the  Board  pursuant  to  the  approval  in  paragraph  (a),  otherwise  than  pursuant  to  (i)  a 
Rights Issue (as hereinafter defi ned) or (ii) any scrip dividend or similar arrangement providing for the allotment of Shares 
in lieu of the whole or part of a dividend on Shares in accordance with the articles of association of the Company shall 
not exceed 20% of each of the Company’s existing domestic Shares and H Shares (as the case may be) in issue at the 
date of passing this special resolution; and

(d) 

for the purpose of this special resolution 6:

“Relevant Period” means the period from the passing of special resolution 6 until the earliest of:

(i) 

the conclusion of the next annual general meeting of the Company;

 
100 China Telecom Corporation Limited   Annual Report 2009

Notice of Annual General Meeting (continued)

(ii) 

the expiration of the 12 months period following the passing of these special resolutions; and

(iii) 

the  revocation  or  variation  of  the  authority  given  to  the  Board  under  these  special  resolutions  by  a  special 
resolution of the Company’s shareholders in its general meeting.

“Rights  Issue”  means  an  offer  of  shares  open  for  a  period  fi xed  by  the  Board  to  holders  of  Shares  on  the  register  of 
members  on  a  fi xed  record  date  in  proportion  of  their  holdings  of  such  Shares  (subject  to  such  exclusion  or  other 
arrangements as the Board may deem necessary or expedient in relation to fractional entitlements or having regard to 
any legal or practical restrictions or obligations under the laws of, or the requirement of, any recognised regulatory body 
or any stock exchange in any territory applicable to the Company) and an offer, allotment or issue of shares by way of 
rights shall be construed accordingly.

7. 

THAT the Board be authorised to increase the registered capital of the Company to refl ect the issue of shares in the Company 
authorised under special resolution 6, and to make such appropriate and necessary amendments to the articles of association 
of the Company as they think fi t to refl ect such increases in the registered capital of the Company and to take any other action 
and complete any formality required to effect such increase of the registered capital of the Company.

By Order of the Board
China Telecom Corporation Limited
Yung Shun Loy, Jacky
Company Secretary

Beijing, PRC
8 April 2010

Notes:

(1) 

(2) 

(3) 

Shareholders who submit their share transfer application forms to the Company’s share registrar before 4:30 p.m. on 23 April 2010 and then 
register as shareholders on the register of members of the Company are entitled to attend the annual general meeting.

Each shareholder entitled to attend and vote at the annual general meeting may appoint one or more proxies to attend and vote on his behalf 
at the annual general meeting. A proxy need not be a shareholder. Each shareholder who wishes to appoint one or more proxies should fi rst 
review the annual report of the Company for the year 2009, which is expected to be dispatched to shareholders around 8 April 2010.

To be valid, the form of proxy together with the power of attorney or other authorisation document (if any) signed by the authorised person or 
notarially certifi ed power of attorney must be delivered to the Offi ce of the Board of the Company for holders of domestic shares and to the 
Computershare Hong Kong Investor Services Limited for holders of H shares not less than 24 hours before the designated time for the holding 
of the annual general meeting. Completion and return of a form of proxy will not preclude a shareholder from attending in person and voting at 
the  annual  general  meeting  if  he  so  wishes.  The  address  of  the  share  registrar  for  the  Company’s  H  shares  is  Computershare  Hong  Kong 
Investor Services Limited, 17M Floor, Hopewell Centre, 183 Queen’s Road East, Wanchai, Hong Kong.

(4) 

All resolutions proposed at the AGM will be voted by poll.

(5) 

The registration procedure for attending the annual general meeting:

(a) 

shareholders  attending  the  annual  general  meeting  in  person  or  by  proxy  shall  present  their  identity  certification.  If  the  attending 
shareholder is a corporation, its legal representative or person authorised by the Board or other decision making authority shall present 
a copy of the relevant resolution of the Board or other decision making authority in order to attend the annual general meeting.

(b) 

shareholders intending to attend the annual general meeting shall return the attendance slip via hand delivery, mail or fax to the Offi ce of 
the Board of the Company on or before 4 May 2010.

(6) 

Closure of the register of members:

The register of members of the Company will be closed from 25 April 2010 to 25 May 2010 (both days inclusive).

(7) 

The annual general meeting is expected to last for half a day and shareholders (in person or by proxy) attending the annual general meeting 
shall be responsible for their own transport and accommodation expenses.

(8) 

The address of the Offi ce of the Board is as follows:

31 Jinrong Street
Xicheng District, Beijing 100033
PRC
Contact person: Yung Shun Loy, Jacky
Telephone: (8610) 6642 8166
Facsimile: (8610) 6601 0728

 
 
China Telecom Corporation Limited   Annual Report 2009

101

Report of the Independent International Auditor

To the Shareholders of
China Telecom Corporation Limited
(Incorporated in The People’s Republic of China with limited liability)

We have audited the consolidated fi nancial statements of China Telecom Corporation Limited (the “Company”) set out on pages 102 
to  166,  which  comprise  the  consolidated  and  company  statement  of  financial  position  as  at  31  December  2009,  and  the 
consolidated statement of comprehensive income, the consolidated statement of changes in equity and the consolidated statement 
of cash fl ows for the year then ended, and a summary of signifi cant accounting policies and other explanatory notes.

Directors’ Responsibility for the Financial Statements

The directors of the Company are responsible for the preparation and the true and fair presentation of these fi nancial statements in 
accordance  with  International  Financial  Reporting  Standards  as  issued  by  the  International  Accounting  Standards  Board  and  the 
disclosure  requirements  of  the  Hong  Kong  Companies  Ordinance.  This  responsibility  includes  designing,  implementing  and 
maintaining internal control relevant to the preparation and the true and fair presentation of fi nancial statements that are free from 
material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting 
estimates that are reasonable in the circumstances.

Auditor’s Responsibility

Our responsibility is to express an opinion on these fi nancial statements based on our audit. This report is made solely to you, as a 
body, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of 
the report.

We conducted our audit in accordance with Hong Kong Standards on Auditing issued by the Hong Kong Institute of Certifi ed Public 
Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable 
assurance as to whether the fi nancial statements are free from material misstatement.

An  audit  involves  performing  procedures  to  obtain  audit  evidence  about  the  amounts  and  disclosures  in  the  fi nancial  statements. 
The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the 
fi nancial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant 
to  the  entity’s  preparation  and  true  and  fair  presentation  of  the  fi nancial  statements  in  order  to  design  audit  procedures  that  are 
appropriate  in  the  circumstances,  but  not  for  the  purpose  of  expressing  an  opinion  on  the  effectiveness  of  the  entity’s  internal 
control.  An  audit  also  includes  evaluating  the  appropriateness  of  accounting  policies  used  and  the  reasonableness  of  accounting 
estimates made by the directors, as well as evaluating the overall presentation of the fi nancial statements.

We believe that the audit evidence we have obtained is suffi cient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the consolidated fi nancial statements give a true and fair view of the state of affairs of the Company and of the Group 
as at 31 December 2009 and of the Group’s profi t and cash fl ows for the year then ended in accordance with International Financial 
Reporting Standards as issued by the International Accounting Standards Board and the disclosure requirements of the Hong Kong 
Companies Ordinance. 

KPMG
Certifi ed Public Accountants
8th Floor, Prince’s Building
10 Chater Road
Central, Hong Kong

22 March 2010

102

China Telecom Corporation Limited   Annual Report 2009

Consolidated Statement of Financial Position

At 31 December 2009
(Amounts in millions)

Note

2009
RMB

2008
RMB

ASSETS
Non-current assets
  Property, plant and equipment, net
  Construction in progress
  Lease prepayments
  Goodwill

Intangible assets
Interests in associates
Investments

  Deferred tax assets
  Other assets

  Total non-current assets

Current assets
Inventories
Income tax recoverable
  Accounts receivable, net
  Prepayments and other current assets
  Time deposits with original maturity over three months
  Cash and cash equivalents

 Total current assets

  Total assets

LIABILITIES AND EQUITY
Current liabilities
  Short-term debt
  Current portion of long-term debt
  Accounts payable
  Accrued expenses and other payables

Income tax payable

  Current portion of fi nance lease obligations
  Current portion of deferred revenues

 Total current liabilities

 Net current liabilities

 Total assets less current liabilities

Non-current liabilities
  Long-term debt
  Finance lease obligations
  Deferred revenues
  Deferred tax liabilities

 Total non-current liabilities

  Total liabilities

The notes on pages 110 to 166 form part of these fi nancial statements.

4
5

6
7
9
10
11
19

12

13
14

15

16
16
17
18

19

16

19
11

286,328
11,567
5,517
29,922
12,311
997
722
12,898
5,322

299,159
13,615
5,608
29,922
14,235
882
177
14,628
6,612

365,584

384,838

2,628
1,714
17,438
3,910
442
34,804

2,561
—
17,289
7,386
397
27,866

60,936

55,499

426,520

440,337

51,650
1,487
34,321
52,193
395
18
3,417

83,448
565
34,458
53,628
164
22
4,505

143,481

176,790

(82,545)

(121,291)

283,039

263,547

52,768
—
5,045
2,613

39,226
18
6,939
2,816

60,426

48,999

203,907

225,789

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
China Telecom Corporation Limited   Annual Report 2009

103

Consolidated Statement of Financial Position (continued)

At 31 December 2009
(Amounts in millions)

Equity
  Share capital
  Reserves

Total equity attributable to equity holders of the Company
Minority interests

  Total equity

  Total liabilities and equity

Approved and authorised for issue by the Board of Directors on 22 March 2010.

Note

20
21

2009
RMB

2008
RMB

80,932
140,800

221,732
881

80,932
132,104

213,036
1,512

222,613

214,548

426,520

440,337

Wang Xiaochu
Chairman and Chief
Executive Offi cer

Shang Bing
Executive Director,
President and
Chief Operating Offi cer

Wu Andi
Executive Director,
Executive Vice President
and Chief Financial Offi cer

The notes on pages 110 to 166 form part of these fi nancial statements.

 
104

China Telecom Corporation Limited   Annual Report 2009

Statement of Financial Position

At 31 December 2009
(Amounts in millions)

ASSETS
Non-current assets
  Property, plant and equipment, net
  Construction in progress
  Lease prepayments
  Goodwill

Intangible assets
Investments in subsidiaries
Interests in associates
Investments

  Deferred tax assets
  Other assets

 Total non-current assets

Current assets
Inventories
Income tax recoverable
  Accounts receivable, net
  Prepayments and other current assets
  Time deposits with original maturity over three months
  Cash and cash equivalents

 Total current assets

 Total assets

LIABILITIES AND EQUITY
Current liabilities
  Short-term debt
  Current portion of long-term debt
  Accounts payable
  Accrued expenses and other payables

Income tax payables

  Current portion of fi nance lease obligations
  Current portion of deferred revenues

 Total current liabilities

 Net current liabilities

 Total assets less current liabilities

Non-current liabilities
  Long-term debt
  Finance lease obligations
  Deferred revenues
  Deferred tax liabilities

 Total non-current liabilities

 Total liabilities

The notes on pages 110 to 166 form part of these fi nancial statements.

Note

2009
RMB

2008
RMB

4
5

6
7
8
9
10
11
19

12

13
14

15

16
16
17
18

19

16

19
11

283,628
11,475
5,513
29,877
12,201
8,555
736
148
12,815
5,272

296,201
13,525
5,600
29,877
14,147
8,435
737
177
14,520
6,577

370,220

389,796

1,739
1,711
16,230
3,805
135
27,526

1,907
—
16,185
7,426
113
21,556

51,146

47,187

421,366

436,983

51,650
1,487
32,183
52,713
215
18
3,412

83,443
556
33,108
54,140
123
22
4,502

141,678

175,894

(90,532)

(128,707)

279,688

261,089

52,768
—
5,045
2,501

39,226
18
6,939
2,802

60,314

48,985

201,992

224,879

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
China Telecom Corporation Limited   Annual Report 2009

105

Statement of Financial Position (continued)

At 31 December 2009
(Amounts in millions)

Equity
  Share capital
  Reserves

 Total equity

 Total liabilities and equity

Approved and authorised for issue by the Board of Directors on 22 March 2010.

Note

20
21

2009
RMB

2008
RMB

80,932
138,442

80,932
131,172

219,374

212,104

421,366

436,983

Wang Xiaochu
Chairman and Chief
Executive Offi cer

Shang Bing
Executive Director,
President and
Chief Operating Offi cer

Wu Andi
Executive Director,
Executive Vice President
and Chief Financial Offi cer

The notes on pages 110 to 166 form part of these fi nancial statements.

 
 
 
106

China Telecom Corporation Limited   Annual Report 2009

Consolidated Statement of Comprehensive Income

For the year ended 31 December 2009
(Amounts in millions, except per share data)

Operating revenues

Operating expenses
  Depreciation and amortisation
  Network operations and support
  Selling, general and administrative
  Personnel expenses
  Other operating expenses

Impairment loss on property, plant and equipment

 Total operating expenses

Operating profi t

Net fi nance costs

Investment income

Share of profi ts of associates

Profi t before taxation

Income tax

Profi t for the year

Other comprehensive income/(loss) for the year:
  Change in fair value of available-for-sale equity securities
  Deferred tax on change in fair value of available-for-sale equity securities
  Exchange difference on translation of fi nancial statements of subsidiaries

  outside mainland PRC

Other comprehensive income/(loss) for the year, net of tax

Total comprehensive income for the year

Profi t attributable to:
  Equity holders of the Company
  Minority interests

Profi t for the year

Total comprehensive income attributable to:
  Equity holders of the Company
  Minority interests

Total comprehensive income for the year

Basic earnings per share

Weighted average number of shares

The notes on pages 110 to 166 form part of these fi nancial statements.

Note

2009
RMB

2008
RMB
(restated)

22

209,370

186,529

(52,243)
(42,903)
(40,507)
(32,857)
(17,449)
(753)

(53,880)
(36,096)
(27,501)
(28,946)
(10,794)
(24,167)

(186,712)

(181,384)

22,658

(4,375)

791

101

19,175

(4,549)

14,626

538
(120)

(2)

416

15,042

14,422
204

14,626

14,763
279

15,042

0.18

5,145

(5,076)

5

112

186

793

979

(92)
23

(83)

(152)

827

884
95

979

732
95

827

0.01

80,932

80,932

23
24
4

25

26

27

32

32

 
 
 
China Telecom Corporation Limited   Annual Report 2009

107

Consolidated Statement of Changes in Equity

For the year ended 31 December 2009
(Amounts in millions)

Attributable to equity holders of the Company

Share 
capital
RMB

Capital 
reserve
RMB

Share 
premium
RMB

Note

Re-
valuation 
reserve
RMB

Statutory 
reserves
RMB

Other 
reserves
RMB

Exchange 
reserve
RMB

Retained 
earnings
RMB

Minority 
interests
RMB

Total
RMB

Total 
equity
RMB

Balance as at 1 January 2008
Deferred tax on revaluation 
  surplus of property, plant 
  and equipment realised
Revaluation surplus realised
Deferred tax on land use

rights realised

Distributions to minority 

interests
Dividends
Distribution to China 
  Telecommunications 
  Corporation
Adjustment to statutory 

reserves

Transfer from retained
  earnings to other reserves
Consideration for the 
  acquisition of the Fourth 
  Acquired Company
Total comprehensive
income for the year

Balance as at
  31 December 2008

Deferred tax on revaluation 
  surplus of property, plant
  and equipment realised
Revaluation surplus realised
Deferred tax on

land use rights realised
Distributions to minority 

interests

Disposal of a subsidiary
Dividends
Appropriations
Total comprehensive
income for the year

Balance as at
  31 December 2009

31

1

31
21

80,932

(2,804)

10,746

11,972

52,367

8,327

(582)

63,563

224,521

1,451

225,972

—
—

—

—
—

—

—

—

—

—

—
—

—

—
—

—

—

—

—

—

—
—

—

—
—

—

—

—

—

—

—
(562)

—

—
—

—

—

—

—

—

—
—

—

—
—

—

3,718

—

—

—

127
—

(132)

—
—

(535)

—

425

(5,557)

—
—

—

—
—

—

—

—

—

(127)
562

132

—
—

—

—
—

—

—
—

—

—
(6,125)

—
(6,125)

(34)
—

(34)
(6,125)

—

(535)

(3,718)

(425)

—

—

—

(5,557)

—

—

—

—

95

(535)

—

—

(5,557)

827

(69)

(83)

884

732

80,932

(2,804)

10,746

11,410

56,085

2,586

(665)

54,746

213,036

1,512

214,548

—
—

—

—
—
—
—

—

—
—

—

—
—
—
—

—

—
—

—

—
—
—
—

—

—
(547)

—

—
—
—
—

—

—
—

—

—
—
—
4,521

125
—

(147)

—
—
—
—

—
—

—

—
—
—
—

(125)
547

147

—
—
(6,067)
(4,521)

—
—

—

—
—
(6,067)
—

—
—

—

(867)
(43)
—
—

—
—

—

(867)
(43)
(6,067)
—

—

343

(2)

14,422

14,763

279

15,042

80,932

(2,804)

10,746

10,863

60,606

2,907

(667)

59,149

221,732

881

222,613

The notes on pages 110 to 166 form part of these fi nancial statements.

 
 
 
 
 
 
 
108

China Telecom Corporation Limited   Annual Report 2009

Consolidated Statement of Cash Flows

For the year ended 31 December 2009
(Amounts in millions)

Net cash from operating activities

(a)

74,988

76,756

Note

2009
RMB

2008
RMB

Cash fl ows from investing activities
  Capital expenditure
  Purchase of investments
  Lease prepayments
  Proceeds from disposal of property, plant and equipment
  Proceeds from disposal of lease prepayments
  Proceeds from disposal of investments
  Purchase of time deposits with maturity over three months
  Maturity of time deposits with maturity over three months
  Payment of purchase price for the acquisition of CDMA business,

  net of cash acquired

Net cash used in investing activities

Cash fl ows from fi nancing activities
  Principal element of fi nance lease payments
  Proceeds from bank and other loans
  Proceeds from issuance of medium-term notes
  Repayments of bank and other loans
  Repayment of short-term commercial papers
  Repayment of amount due to China Telecommunications Corporation

in connection with the First Acquisition

  Repayment of amount due to China Telecommunications Corporation

in connection with the Second Acquisition

  Payment of purchase price for the Fourth Acquisition
  Payment of dividends
  Net cash distributions to minority interests

(40,311)
(23)
(94)
393
380
735
(442)
397

(46,652)
(92)
(120)
620
—
111
(397)
222

(4,290)

(29,511)

(43,255)

(75,819)

(22)
88,958
29,906
(111,084)
(10,000)

(24)
109,235
19,787
(96,650)
—

—

(15,000)

(15,150)
—
(6,493)
(908)

—
(5,557)
(6,167)
(39)

Net cash (used in)/generated from fi nancing activities

(24,793)

5,585

Net increase in cash and cash equivalents
Cash and cash equivalents at 1 January
  Effect of changes in foreign exchange rate

6,940
27,866
(2)

6,522
21,427
(83)

Cash and cash equivalents at 31 December

34,804

27,866

The notes on pages 110 to 166 form part of these fi nancial statements.

 
 
 
 
 
China Telecom Corporation Limited   Annual Report 2009

109

Consolidated Statement of Cash Flows (continued)

For the year ended 31 December 2009
(Amounts in millions)

(a)  Reconciliation of profi t before taxation to net cash from operating activities

Profi t before taxation
Adjustments for:
  Depreciation and amortisation

Impairment loss on property, plant and equipment
Impairment losses for doubtful debts
Impairment losses for inventory
Investment income

  Share of profi ts of associates

Interest income
Interest expense

  Unrealised foreign exchange (gain)/loss
  Loss on retirement and disposal of property, plant and equipment

Operating profi t before changes in working capital, net of effect of acquisition

Increase in accounts receivable
(Increase)/decrease in inventories
Increase in prepayments and other current assets

  Decrease in other assets

Increase in accounts payable
Increase in accrued expenses and other payables

  Decrease in deferred revenues

Cash generated from operations

Interest received
Interest paid
Investment income received
Income tax paid

2009
RMB

19,175

52,243
753
1,791
108
(791)
(101)
(282)
4,724
(67)
1,352

78,905
(1,906)
(175)
(78)
1,290
2,178
7,105
(2,982)

84,337
271
(5,053)
58
(4,625)

2008
RMB

186

53,880
24,167
1,828
—
(5)
(112)
(430)
5,336
170
2,550

87,570
(1,439)
357
(1,155)
1,309
3,745
3,000
(4,042)

89,345
440
(5,055)
21
(7,995)

Net cash from operating activities

74,988

76,756

The notes on pages 110 to 166 form part of these fi nancial statements.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
110

China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements

For the year ended 31 December 2009

1.  Principal Activities, Organisation and Basis of Presentation

Principal activities

China Telecom Corporation Limited (the “Company”) and its subsidiaries (hereinafter, collectively referred to as the “Group”) 
offers  a  comprehensive  range  of  wireline  and  mobile  telecommunications  services  including  wireline  voice,  mobile  voice, 
Internet,  managed data and leased line, value-added services, integrated information application services and other related 
services.  The  Group  provides  wireline  telecommunications  services  and  related  services  in  Beijing  Municipality,  Shanghai 
Municipality,  Guangdong  Province,  Jiangsu  Province,  Zhejiang  Province,  Anhui  Province,  Fujian  Province,  Jiangxi  Province, 
Guangxi  Zhuang  Autonomous  Region,  Chongqing  Municipality,  Sichuan  Province,  Hubei  Province,  Hunan  Province,  Hainan 
Province, Guizhou Province, Yunnan Province, Shaanxi Province, Gansu Province, Qinghai Province, Ningxia Hui Autonomous 
Region, Xinjiang Uygur Autonomous Region and Hong Kong Special Administrative Region of the People’s Republic of China 
(the “PRC”). Following the acquisition of Code Division Multiple Access (“CDMA”) mobile communication business in October 
2008, the Group also provides nation-wide mobile telecommunications and related services in the mainland of the PRC and 
the Macau Special Administrative Region of the PRC. The Group also provides leased line and other related services in certain 
countries of the Asia Pacifi c, South America and North America regions.

The operations of the Group in the mainland PRC are subject to the supervision and regulation by the PRC government. The 
Ministry of Industry and Information Technology of the PRC (hereinafter “MIIT”), pursuant to the authority delegated to it by the 
PRC  State  Council,  is  responsible  for  formulating  the  telecommunications  industry  policies  and  regulations,  including  the 
regulation  and  setting  of  tariff  levels  for  basic  telecommunications  services,  such  as  wireline  and  mobile  local  and  long 
distance telephony services, managed data services, leased line, roaming and interconnection arrangements.

Organisation

China  Telecommunications  Corporation  (together  with  its  subsidiaries  other  than  the  Group  referred  to  as  “China  Telecom 
Group”) is a state-owned enterprise which is under the supervision and regulation of the MIIT of the PRC. In November 2001, 
pursuant  to  an  industry  restructuring  plan  approved  by  the  State  Council,  China  Telecommunications  Corporation’s  wireline 
telecommunications networks and related operations in 10 northern provinces, municipalities and autonomous regions of the 
PRC were transferred to the former China Netcom Group (subsequently merged with China United Network Communications 
Group  Company  Limited).  China  Telecommunications  Corporation  retained  the  wireline  telecommunications  networks  and 
related  operations  of  21  provinces,  municipalities  and  autonomous  regions  of  the  PRC,  including  those  of  the  Company’s 
subsidiaries. In accordance with this industry restructuring plan, China Telecommunications Corporation and the former China 
Netcom Group own 70% and 30%, respectively, of the nationwide inter-provincial optic fi bres.

As part of the reorganisation (the “Restructuring”) of China Telecommunications Corporation, the Company was incorporated 
in the PRC on 10 September 2002. In connection with the Restructuring, China Telecommunications Corporation transferred 
to  the  Company  the  wireline  telecommunications  business  and  related  operations  in  Shanghai  Municipality,  Guangdong 
Province,  Jiangsu  Province  and  Zhejiang  Province  together  with  the  related  assets  and  liabilities  (the  “Predecessor 
Operations”)  in  consideration  for  68,317  million  ordinary  domestic  shares  of  the  Company.  The  shares  issued  to  China 
Telecommunications Corporation have a par value of RMB1.00 each and represented the entire registered and issued share 
capital of the Company at that date.

Pursuant to the resolution passed by the Company’s independent shareholders at an Extraordinary General Meeting held on 
15  December  2003,  the  Company  acquired  the  entire  equity  interests  in  Anhui  Telecom  Company  Limited,  Fujian  Telecom 
Company  Limited,  Jiangxi  Telecom  Company  Limited,  Guangxi  Telecom  Company  Limited,  Chongqing  Telecom  Company 
Limited and Sichuan Telecom Company Limited (collectively the “First Acquired Group”) and certain network management and 
research  and  development  facilities  from  China  Telecommunications  Corporation  for  a  total  purchase  price  of  RMB46,000 
million  on  31  December  2003  (hereinafter,  referred  to  as  the  “First  Acquisition”).  The  purchase  price  consisted  of  a  cash 
payment  of  RMB11,000  million  and  a  long-term  payable  of  RMB35,000  million.  The  remaining  balance  of  the  long-term 
payable was settled in October 2008.

China Telecom Corporation Limited   Annual Report 2009

111

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

1.  Principal Activities, Organisation and Basis of Presentation (continued)

Organisation (continued)

Pursuant to the resolution passed by the Company’s independent shareholders at an Extraordinary General Meeting held on 9 
June 2004, the Company acquired the entire equity interests in Hubei Telecom Company Limited, Hunan Telecom Company 
Limited, Hainan Telecom Company Limited, Guizhou Telecom Company Limited, Yunnan Telecom Company Limited, Shaanxi 
Telecom Company Limited, Gansu Telecom Company Limited, Qinghai Telecom Company Limited, Ningxia Telecom Company 
Limited and Xinjiang Telecom Company Limited (collectively the “Second Acquired Group”) from China Telecommunications 
Corporation  for  a  total  purchase  price  of  RMB27,800  million  on  30  June  2004  (hereinafter,  referred  to  as  the  “Second 
Acquisition”). The purchase price consisted of a cash payment of RMB8,340 million and a long-term payable of RMB19,460 
million.  On  30  June  2004,  the  Company  repaid  RMB4,310  million  of  this  payable  amount  using  the  net  proceeds  from  the 
issuance of new H shares in May 2004. The remaining balance of the long-term payable was settled in March 2009.

Pursuant to an equity purchase agreement entered into by the Company with China Telecommunications Corporation on 15 
June 2007, the Company acquired the entire equity interests in China Telecom System Integration Co., Ltd. (“CTSI”), China 
Telecom (Hong Kong) International Limited (“CT (HK)”) and China Telecom (Americas) Corporation (“CT Americas”) (collectively 
the  “Third  Acquired  Group”)  from  China  Telecommunications  Corporation  for  a  total  purchase  price  of  RMB1,408  million 
(hereinafter, referred to as the “Third Acquisition”). The purchase price was fully paid in July 2007.

Pursuant to an acquisition agreement entered into by the Company and China Telecommunications Corporation on 31 March 
2008, the Company acquired the entire equity interest in China Telecom Group Beijing Corporation (“Beijing Telecom” or the 
“Fourth  Acquired  Company”)  from  China  Telecommunications  Corporation  for  a  total  purchase  price  of  RMB5,557  million 
(hereinafter, referred to as the “Fourth Acquisition”). The purchase price was fully paid in July 2008.

Hereinafter,  the  First  Acquired  Group,  the  Second  Acquired  Group,  the  Third  Acquired  Group  and  the  Fourth  Acquired 
Company are collectively referred to as the “Acquired Groups”.

Basis of presentation

Since  the  Group  is  under  common  control  of  China  Telecommunications  Corporation,  the  Group’s  above  acquisitions  have 
been  accounted  for  as  a  combination  of  entities  under  common  control  in  a  manner  similar  to  a  pooling-of-interests. 
Accordingly,  the  assets  and  liabilities  of  these  entities  have  been  accounted  for  at  historical  amounts  and  the  consolidated 
fi nancial statements of the Group prior to the acquisitions are combined with the fi nancial statements of the Acquired Groups. 
The consideration for the acquisition of these entities are accounted for as an equity transaction in the consolidated statement 
of changes in equity.

Merger with subsidiaries

Pursuant to the resolution passed by the Company’s shareholders at an Extraordinary General Meeting held on 25 February 
2008,  the  Company  entered  into  merger  agreements  with  each  of  the  following  subsidiaries:  Shanghai  Telecom  Company 
Limited,  Guangdong  Telecom  Company  Limited,  Jiangsu  Telecom  Company  Limited,  Zhejiang  Telecom  Company  Limited, 
Anhui  Telecom  Company  Limited,  Fujian  Telecom  Company  Limited,  Jiangxi  Telecom  Company  Limited,  Guangxi  Telecom 
Company  Limited,  Chongqing  Telecom  Company  Limited,  Sichuan  Telecom  Company  Limited,  Hubei  Telecom  Company 
Limited, Hunan Telecom Company Limited, Hainan Telecom Company Limited, Guizhou Telecom Company Limited, Yunnan 
Telecom  Company  Limited,  Shaanxi  Telecom  Company  Limited,  Gansu  Telecom  Company  Limited,  Qinghai  Telecom 
Company  Limited,  Ningxia  Telecom  Company  Limited  and  Xinjiang  Telecom  Company  Limited.  In  addition,  the  Company 
entered into merger agreements with Beijing Telecom on 1 July 2008. Pursuant to these merger agreements, the Company 
merged with these subsidiaries and the assets, liabilities and business operations of these subsidiaries were transferred to the 
Company’s branches in the respective regions.

112 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

2.  Signifi cant Accounting Policies

(a)  Basis of preparation

The  accompanying  financial  statements  have  been  prepared  in  accordance  with  International  Financial  Reporting 
Standards  (“IFRS”)  as  issued  by  the  International  Accounting  Standards  Board  (“IASB”).  IFRS  includes  International 
Accounting  Standards  (“IAS”)  and  interpretations.  These  financial  statements  also  comply  with  the  disclosure 
requirements of the Hong Kong Companies Ordinance and the applicable disclosure provisions of the Rules Governing 
the Listing of Securities on the Stock Exchange of Hong Kong Limited.

These fi nancial statements are prepared on the historical cost basis as modifi ed by the revaluation of certain property, 
plant and equipment (Note 2(g)) and available-for-sale equity securities (Note 2(m)). The accounting policies described 
below have been consistently applied by the Group.

The  preparation  of  the  financial  statements  in  conformity  with  IFRS  requires  management  to  make  judgements, 
estimates and assumptions that affect the application of policies and the reported amounts of assets and liabilities and 
disclosure  of  contingent  assets  and  liabilities  at  the  date  of  the  financial  statements  and  the  reported  amounts  of 
revenues and expenses during the reporting period. The estimates and associated assumptions are based on historical 
experience and various other factors that are believed to be reasonable under the circumstances, the results of which 
form the basis of making the judgments about carrying values of assets and liabilities that are not readily apparent from 
other sources. Actual results could differ from those estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are 
recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the 
revision and future periods if the revision affects both current and future periods.

Judgements made by management in the application of IFRS that have signifi cant effect on the fi nancial statements and 
estimates with a signifi cant risk of material adjustment in future fi nancial periods are described in Note 39.

(b)  Basis of consolidation

The  consolidated  financial  statements  comprise  the  Company  and  its  subsidiaries  and  the  Group’s  interests  in 
associates.  A  subsidiary  is  an  entity  controlled  by  the  Company.  Control  exists  when  the  Company  has  the  power, 
directly or indirectly, to govern the fi nancial and operating policies of an entity so as to obtain benefi ts from its activities.

The  fi nancial  results  of  subsidiaries  are  included  in  the  consolidated  fi nancial  statements  from  the  date  that  control 
commences until the date that control ceases, and the profi t attributable to minority interests is separately presented on 
the  face  of  the  consolidated  statement  of  comprehensive  income  as  an  allocation  of  the  profi t  or  loss  for  the  year 
between the minority interests and the equity holders of the Company. Minority interests represent the portion of the net 
assets of subsidiaries attributable to equity interests that are not owned by the Company, whether directly or indirectly 
through subsidiaries. Minority interests at the end of the reporting period are presented in the consolidated statement of 
fi nancial position within equity and consolidated statement of changes in equity, separately from equity attributable to 
the equity holders of the Company.

An associate is an entity, not being a subsidiary, in which the Group exercises signifi cant infl uence, but not control, over 
its management. Signifi cant infl uence is the power to participate in the fi nancial and operating policy decisions of the 
investee but is not control over those policies.

An investment in an associate is accounted for in the consolidated fi nancial statements under the equity method and is 
initially  recorded  at  cost  and  adjusted  thereafter  for  the  Group’s  equity  share  of  the  post-acquisition  changes  in  the 
associate’s net assets.

China Telecom Corporation Limited   Annual Report 2009

113

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

2.  Signifi cant Accounting Policies (continued)

(b)  Basis of consolidation (continued)

All signifi cant intercompany balances and transactions and any unrealised gains arising from intercompany transactions 
are eliminated on consolidation. Unrealised gains arising from transactions with associates are eliminated to the extent 
of the Group’s interest in the entity. Unrealised losses are eliminated in the same way as unrealised gains, but only to the 
extent that there is no evidence of impairment.

(c)  Translation of foreign currencies

The accompanying consolidated fi nancial statements are presented in Renminbi (“RMB”). The functional currency of the 
Company  and  its  subsidiaries  in  mainland  PRC  is  RMB.  The  functional  currency  of  CT  (HK),  CT  Americas,  China 
Telecom (Macau) Company Limited (“CT Macau”) and China Telecom (Singapore) Pte. Limited (“CT Singapore”) is Hong 
Kong  dollars  (HK$),  US  dollars  (US$),  Macau  Pataca  (MOP)  and  Singapore  dollars  (S$)  respectively.  Transactions 
denominated in currencies other than the functional currency during the year are translated into the functional currency 
at the applicable rates of exchange prevailing on the transaction dates. Foreign currency monetary assets and liabilities 
are translated into the functional currency using the applicable exchange rates at the end of the reporting period. The 
resulting exchange differences, other than those capitalised as construction in progress (Note 2(i)), are recognised as 
income or expense in profi t or loss. For the periods presented, no exchange differences were capitalised.

When preparing the Group’s consolidated fi nancial statements, the results of operations of CT (HK), CT Americas, CT 
Macau and CT Singapore are translated into Renminbi at average rate prevailing during the year. Statement of fi nancial 
position items of CT (HK) and CT Americas, CT Macau and CT Singapore are translated into Renminbi at the foreign 
exchange  rates  ruling  at  the  end  of  the  reporting  period.  The  resulting  exchange  differences  are  recognised  in  other 
comprehensive income and accumulated separately in equity in the exchange reserve.

(d)  Cash and cash equivalents

Cash  and  cash  equivalents  comprise  cash  at  bank  and  in  hand  and  time  deposits  with  original  maturities  of  three 
months  or  less  when  purchased.  Cash  equivalents  are  stated  at  cost,  which  approximates  fair  value.  None  of  the 
Group’s cash and cash equivalents is restricted as to withdrawal.

(e)  Trade and other receivables

Trade and other receivables are initially recognised at fair value and thereafter stated at amortised cost less allowance 
for impairment of doubtful debts (Note 2(o)) unless the effect of discounting would be immaterial, in which case they are 
stated at cost.

(f)  Inventories

Inventories consist of materials and supplies used in maintaining the telecommunications network and goods for resale. 
Inventories  are  valued  at  cost  using  the  specifi c  identifi cation  method  or  the  weighted  average  cost  method,  less  a 
provision for obsolescence.

Inventories  that  are  held  for  resale  are  stated  at  the  lower  of  cost  or  net  realisable  value.  Net  realisable  value  is  the 
estimated  selling  price  in  the  ordinary  course  of  business  less  the  estimated  costs  of  completion  and  the  estimated 
costs necessary to make the sale.

114 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

2.  Signifi cant Accounting Policies (continued)

(g)  Property, plant and equipment

Property, plant and equipment are initially recorded at cost, less subsequent accumulated depreciation and impairment 
losses (Note 2(o)). The cost of an asset comprises its purchase price, any directly attributable costs of bringing the asset 
to  working  condition  and  location  for  its  intended  use  and  the  cost  of  borrowed  funds  used  during  the  periods  of 
construction. Expenditure incurred after the asset has been put into operation, including cost of replacing part of such 
an item, is capitalised only when it increases the future economic benefi ts embodied in the item of property, plant and 
equipment and the cost can be measured reliably. All other expenditure is expensed as it is incurred.

Subsequent to the revaluation as described in Note 4, property, plant and equipment are carried at revalued amount, 
being the fair value at the date of the revaluation, less subsequent accumulated depreciation and impairment losses. 
When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of the revaluation 
is restated proportionately with the change in the gross carrying amount of the asset so that the carrying amount of the 
asset after revaluation equals its revalued amount. The separate classes into which the Company groups assets for the 
revaluation  are  buildings  and  improvements;  telecommunications  network  plant  and  equipment;  and  furniture,  fi xture, 
motor  vehicles  and  other  equipment.  When  an  item  of  property,  plant  and  equipment  is  revalued,  the  entire  class  of 
property, plant and equipment to which that asset belongs is revalued simultaneously. When an asset’s carrying amount 
is increased as a result of a revaluation, the increase is recognised in other comprehensive income and accumulated in 
equity in the revaluation reserve. However, a revaluation increase is recognised as income to the extent that it reverses a 
revaluation  decrease  of  the  same  asset  previously  recognised  as  an  expense.  When  an  asset’s  carrying  amount  is 
decreased  as  a  result  of  a  revaluation,  the  decrease  is  recognised  as  an  expense  in  the  profi t  or  loss.  However,  a 
revaluation decrease is charged directly against any related revaluation surplus to the extent that the decrease does not 
exceed  the  amount  held  in  the  revaluation  reserve  in  respect  of  that  same  asset.  Revaluations  are  performed  with 
suffi cient regularity such that the carrying amount does not differ materially from that which would be determined using 
fair value at the end of the reporting period. Revaluations are performed annually on items which experience signifi cant 
and  volatile  movements  in  fair  value  while  items  which  experience  insignifi cant  movements  in  fair  value  are  revalued 
every three to fi ve years.

Assets acquired under leasing agreements which effectively transfer substantially all the risks and benefi ts incidental to 
ownership from the lessor to the lessee are classifi ed as assets under fi nance leases. Assets held under fi nance leases 
are initially recorded at amounts equivalent to the lower of the fair value of the leased assets at the inception of the lease 
or the present value of the minimum lease payments (computed using the rate of interest implicit in the lease). The net 
present value of the future minimum lease payments is recorded correspondingly as a fi nance lease obligation. Assets 
held under fi nance leases are amortised over their estimated useful lives on a straight-line basis. As at 31 December 
2009, the carrying amount of assets held under fi nance leases was RMB80 million (2008: RMB93 million).

Gains or losses arising from retirement or disposal of property, plant and equipment are determined as the difference 
between the net disposal proceeds and the carrying amount of the asset and are recognised as income or expense in 
the profi t or loss on the date of disposal. On retirement or disposal of a revalued asset, the related revaluation surplus is 
transferred from the revaluation reserve to retained earnings.

China Telecom Corporation Limited   Annual Report 2009

115

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

2.  Signifi cant Accounting Policies (continued)
(g)  Property, plant and equipment (continued)

Depreciation is provided to write off the cost/revalued amount of each asset over its estimated useful life on a straight-
line basis, after taking into account its estimated residual value, as follows:

Buildings and improvements
Telecommunications network plant and equipment
Furniture, fi xture, motor vehicles and other equipment

Depreciable lives
primarily range from

8 to 30 years
6 to 10 years
5 to 10 years

Where parts of an item of property, plant and equipment have different useful lives, the cost or valuation of the item is 
allocated on a reasonable basis between the parts and each part is depreciated separately. Both the useful life of an 
asset and its residual value are reviewed annually.

(h)  Lease prepayments

Lease prepayments represent land use rights paid. Land use rights are initially carried at cost and then charged to profi t 
or loss on a straight-line basis over the respective periods of the rights which range from 20 years to 70 years.

(i)  Construction in progress

Construction in progress represents buildings, telecommunications network plant and equipment and other equipment 
and intangible assets under construction and pending installation, and is stated at cost less impairment losses (Note 
2(o)). The cost of an item comprises direct costs of construction, capitalisation of interest charges and foreign exchange 
differences on related borrowed funds to the extent that they are regarded as an adjustment to interest charges during 
the  periods  of  construction.  Capitalisation  of  these  costs  ceases  and  the  construction  in  progress  is  transferred  to 
property, plant and equipment and intangible assets when the asset is substantially ready for its intended use.

No depreciation is provided in respect of construction in progress.

(j)  Goodwill

Goodwill represents the excess of the cost over the Group’s interest in the fair value of the net assets acquired in the 
CDMA acquisition.

Goodwill is stated at cost less any accumulated impairment losses. Goodwill is allocated to cash-generating units and is 
tested annually for impairment (Note 2(o)). On disposal of a cash generating unit during the year, any attributable amount 
of the goodwill is included in the calculation of the profi t or loss on disposal.

(k)  Intangible assets

The Group’s intangible assets comprise computer software and customer relationships acquired in the CDMA business 
acquisition (Note 7).

Computer software that is not an integral part of any tangible assets, is recorded at cost less subsequent accumulated 
amortisation and impairment losses (Note 2(o)). Amortisation of computer software is calculated on a straight-line basis 
over the estimated useful lives, which mainly range from three to fi ve years.

The  customer  relationships  acquired  in  the  CDMA  acquisition  are  recorded  at  the  acquisition-date  fair  value  and 
amortised on a straight-line basis over the expected customer relationship of fi ve years.

116 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

2.  Signifi cant Accounting Policies (continued)

(l) 

Investments in subsidiaries

In  the  Company’s  stand-alone  statement  of  financial  position,  investments  in  subsidiaries  are  stated  at  cost  less 
impairment losses (Note 2(o)).

(m)  Investments

Investments in available-for-sale equity securities are carried at fair value with any change in fair value being recognised 
in  other  comprehensive  income  and  accumulated  separately  in  equity.  When  these  investments  are  derecognised  or 
impaired, the cumulative gain or loss previously recognised in other comprehensive income is recognised in the profi t or 
loss. Investments in equity securities that do not have a quoted market price in an active market and whose fair value 
cannot be reliably measured are stated at cost less impairment losses (Note 2(o)).

(n)  Operating lease charges

Where the Group has the use of assets held under operating leases, payments made under the leases are charged to 
profi t or loss in equal instalments over the accounting periods covered by the lease term, except where an alternative 
basis is more representative of the pattern of benefi ts to be derived from the leased asset. Lease incentives received are 
recognised  in  profit  or  loss  as  an  integral  part  of  the  aggregate  net  lease  payments  made.  Contingent  rentals  are 
charged to profi t or loss in the accounting period in which they are incurred.

(o)  Impairment

(i) 

Impairment of investments in equity securities and trade and other receivables

Investments in equity securities and trade and other receivables are reviewed at the end of each reporting period 
to  determine  whether  there  is  objective  evidence  of  impairment.  If  such  evidence  exists,  the  impairment  loss  is 
measured as the difference between the asset’s carrying amount and the estimated future cash fl ows, discounted 
at the current market rate of return for a similar fi nancial asset where the effect of discounting is material, and is 
recognised as an expense in profi t or loss. Impairment losses for trade and other receivables are reversed through 
profi t  or  loss  if  in  a  subsequent  period  the  amount  of  the  impairment  losses  decreases.  Impairment  losses  for 
equity securities are not reversed.

(ii) 

Impairment of long-lived assets

The carrying amounts of the Group’s long-lived assets, including property, plant and equipment, intangible assets 
and construction in progress are reviewed periodically to determine whether there is any indication of impairment. 
These assets are tested for impairment whenever events or changes in circumstances indicate that their recorded 
carrying amounts may not be recoverable. For goodwill, the impairment testing is performed annually at each year 
end.

The recoverable amount of an asset or cash-generating unit is the greater of its value in use and the net selling 
price.  When  an  asset  does  not  generate  cash  flows  largely  independent  of  those  from  other  assets,  the 
recoverable amount is determined for the smallest group of assets that generates cash infl ows independently (i.e. 
a cash-generating unit). In determining the value in use, expected future cash fl ows generated by the assets are 
discounted to their present value using a pre-tax discount rate that refl ects current market assessments of time 
value  of  money  and  the  risks  specifi c  to  the  asset.  The  goodwill  arising  from  a  business  combination,  for  the 
purpose  of  impairment  testing,  is  allocated  to  cash-generating  units  that  are  expected  to  benefit  from  the 
synergies of the combination.

An  impairment  loss  is  recognised  if  the  carrying  amount  of  an  asset  or  its  cash-generating  unit  exceeds  its 
estimated  recoverable  amount.  Impairment  loss  is  recognised  as  an  expense  in  profi t  or  loss.  Impairment  loss 
recognised  in  respect  of  cash-generating  units  is  allocated  fi rst  to  reduce  the  carrying  amount  of  any  goodwill 
allocated to the units and then to reduce the carrying amounts of the other assets in the unit (group of units) on a 
pro rata basis.

China Telecom Corporation Limited   Annual Report 2009

117

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

2.  Signifi cant Accounting Policies (continued)

(o)  Impairment (continued)

(ii) 

Impairment of long-lived assets (continued)

The Group assesses at the end of each reporting period whether there is any indication that an impairment loss 
recognised  for  an  asset  in  prior  years  may  no  longer  exist.  An  impairment  loss  is  reversed  if  there  has  been  a 
favourable  change  in  the  estimates  used  to  determine  the  recoverable  amount.  A  subsequent  increase  in  the 
recoverable amount of an asset, when the circumstances and events that led to the write-down cease to exist, is 
recognised  as  an  income  in  profit  or  loss.  The  reversal  is  reduced  by  the  amount  that  would  have  been 
recognised as depreciation had the write-down not occurred. For the years presented, no reversal of impairment 
loss was recognised in profi t or loss. An impairment loss in respect of goodwill is not reversed.

(p)  Revenue recognition

The revenue recognition methods of the Group are as follows:

(i) 

Revenue derived from local, DLD and ILD usage are recognised as the services are provided.

(ii) 

Upfront  fees  received  for  activation  of  wireline  services  and  wireline  installation  charges  are  deferred  and 
recognised  over  the  expected  customer  relationship  period.  The  direct  incremental  costs  associated  with  the 
installation  of  wireline  services  are  deferred  to  the  extent  of  the  upfront  fees  and  are  amortised  over  the  same 
expected customer relationship period.

(iii)  Monthly service fees are recognised in the month during which the services are provided to customers.

(iv)  Revenue from sale of prepaid calling cards are recognised as the cards are used by customers.

(v) 

Revenue derived from value-added services are recognised when the services are provided to customers.

(vi)  Revenue from the provision of Internet and managed data services are recognised when the services are provided 

to customers.

(vii) 

Interconnection fees from domestic and foreign telecommunications operators are recognised when the services 
are rendered as measured by the minutes of traffi c processed.

(viii)  Lease income from operating leases is recognised over the term of the lease.

(ix)  Revenue derived from integrated information application services are recognised when the services are provided 

to customers.

(x) 

Sale of equipment is recognised on delivery of the equipment to customers and when the signifi cant risks and 
rewards of ownership and title have been transferred to the customers.

118 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

2.  Signifi cant Accounting Policies (continued)

(q)  Advertising and promotion expense

The costs for advertising and promoting the Group’s telecommunications services are expensed as incurred. Advertising 
and promotion expense, which is included in selling, general and administrative expenses, was RMB22,360 million for 
the year ended 31 December 2009 (2008: RMB12,776 million).

(r)  Net fi nance costs

Net fi nance costs comprise interest income on bank deposits, interest costs on borrowings, and foreign exchange gains 
and losses. Interest income from bank deposits is recognised as it accrues using the effective interest method.

Interest  costs  incurred  in  connection  with  borrowings  are  calculated  using  the  effective  interest  method  and  are 
expensed as incurred, except to the extent that they are capitalised as being directly attributable to the construction of 
an asset which necessarily takes a substantial period of time to get ready for its intended use.

(s)  Research and development expense

Research and development expenditure is expensed as incurred. For the year ended 31 December 2009, research and 
development expense was RMB545 million (2008: RMB490 million).

(t)  Employee benefi ts

The Group’s contributions to defi ned contribution retirement plans administered by the PRC government are recognised 
in profi t or loss as incurred. Further information is set out in Note 37.

Compensation expense in respect of the stock appreciation rights granted is accrued as a charge to the profi t or loss 
over the applicable vesting period based on the fair value of the stock appreciation rights. The liability of the accrued 
compensation expense is re-measured to fair value at the end of each reporting period with the effect of changes in the 
fair  value  of  the  liability  charged  or  credited  to  profi t  or  loss.  Further  details  of  the  Group’s  stock  appreciation  rights 
scheme are set out in Note 38.

(u)  Interest-bearing borrowings

Interest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial 
recognition,  interest-bearing  borrowings  are  stated  at  amortised  cost  with  any  difference  between  the  amount  initially 
recognised and the redemption value recognised in profi t or loss over the period of the borrowings, together with any 
interest, using the effective interest method.

(v)  Trade and other payables

Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost unless the effect of 
discounting would be immaterial, in which case they are stated at cost.

(w)  Provisions and contingent liabilities

A provision is recognised in the consolidated statement of fi nancial position when the Group has a legal or constructive 
obligation as a result of a past event, and it is probable that an outfl ow of economic benefi ts will be required to settle the 
obligation.  Where  the  time  value  of  money  is  material,  provisions  are  stated  at  the  present  value  of  the  expenditure 
expected to settle the obligation.

Where  it  is  not  probable  that  an  outfl ow  of  economic  benefi ts  will  be  required,  or  the  amount  cannot  be  estimated 
reliably,  the  obligation  is  disclosed  as  a  contingent  liability,  unless  the  probability  of  outfl ow  of  economic  benefi ts  is 
remote. Possible obligations, whose existence will only be confi rmed by the occurrence or non-occurrence of one or 
more future events, are also disclosed as contingent liabilities unless the probability of outfl ow of economic benefi ts is 
remote.

China Telecom Corporation Limited   Annual Report 2009

119

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

2.  Signifi cant Accounting Policies (continued)

(x)  Income tax

Income  tax  for  the  year  comprises  current  tax  and  movement  in  deferred  tax  assets  and  liabilities.  Income  tax  is 
recognised in profi t or loss except to the extent that it relates to items recognised in other comprehensive income, in 
which case the relevant amounts of tax are recognised in other comprehensive income. Current tax is the expected tax 
payable on the taxable income for the year, using tax rates enacted or substantively enacted at the end of the reporting 
period, and any adjustment to tax payable in respect of previous years. Deferred tax is provided using the balance sheet 
liability method, providing for all temporary differences between the carrying amounts of assets and liabilities for fi nancial 
reporting  purposes  and  their  tax  bases.  The  amount  of  deferred  tax  is  calculated  on  the  basis  of  the  enacted  or 
substantively  enacted  tax  rates  that  are  expected  to  apply  in  the  period  when  the  asset  is  realised  or  the  liability  is 
settled. The effect on deferred tax of any changes in tax rates is charged or credited to profi t or loss, except for the 
effect  of  a  change  in  tax  rate  on  the  carrying  amount  of  deferred  tax  assets  and  liabilities  which  were  previously 
recognised in other comprehensive income, in such case the effect of a change in tax rate is also recognised in other 
comprehensive income.

A  deferred  tax  asset  is  recognised  only  to  the  extent  that  it  is  probable  that  future  taxable  income  will  be  available 
against which the asset can be utilised. Deferred tax assets are reduced to the extent that it is no longer probable that 
the related tax benefi t will be realised.

(y)  Dividends

Dividends are recognised as a liability in the period in which they are declared.

(z)  Segmental reporting

An operating segment is a component of the Group that engages in business activities from which the Group may earn 
revenues  and  incur  expenses,  and  is  identifi ed  on  the  basis  of  the  internal  fi nancial  reports  that  are  provided  to  and 
regularly reviewed by the Group’s chief operating decision maker in order to allocate resource and assess performance 
of the segment. For the periods presented, management has determined that the Group has no operating segments as 
the Group is only engaged in the integrated telecommunication business. The Group’s assets and operating revenues 
derived  from  activities  located  outside  the  PRC  are  less  than  1%  of  the  Group’s  assets  and  operating  revenues, 
respectively. No geographical area information has been presented as such information is immaterial.

3.  Changes  in  Accounting  Policy,  Financial  Statement  Presentation  and 

Disclosures

The IASB has issued a number of new and revised IFRS and Interpretations that are effective or available for early adoption for 
accounting  periods  beginning  on  or  after  1  January  2009.  The  Group  has  adopted  these  new  and  revised  IFRS  in  the 
preparation of the Group’s fi nancial statements for the year ended 31 December 2009. The Group has not applied any new 
standard or interpretations that is not yet effective for the current accounting period (Note 40).

The accounting policies of the Group after the adoption of these new and revised IFRS have been summarised in Note 2. The 
following sets out further information on the changes in accounting policies, fi nancial statement presentation and disclosures 
for the annual accounting period beginning on 1 January 2009 which have been refl ected in these fi nancial statements.

(i) 

IAS 1 (revised 2007), “Presentation of fi nancial statements”

In prior years, the Group’s consolidated fi nancial statements comprised the consolidated balance sheet, consolidated 
income  statement,  consolidated  statement  of  changes  in  equity,  consolidated  statement  of  cash  flows  and  other 
explanatory  notes.  Income  and  expenses  recognised  in  profit  or  loss  were  presented  in  the  consolidated  income 
statement. All changes in equity during the year arising from transactions with equity shareholders in their capacity and 
other income and expenses that the Group recognised directly in equity in accordance with IFRS were presented in the 
consolidated statement of changes in equity.

120 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

3.  Changes  in  Accounting  Policy,  Financial  Statement  Presentation  and 

Disclosures (continued)

(i) 

IAS 1 (revised 2007), “Presentation of fi nancial statements” (continued)

As  a  result  of  the  adoption  of  IAS  1  (revised  2007),  the  Group’s  consolidated  income  statement  is  replaced  by  the 
consolidated statement of comprehensive income. All income and expenses recognised in profi t or loss, together with 
other  income  and  expenses  that  were  previously  recognised  directly  in  equity  in  accordance  with  IFRS  are  now 
presented  in  the  consolidated  statement  of  comprehensive  income.  Comparative  amounts  have  been  restated  to 
conform with the new presentation. This change in presentation has no effect on reported profi t or loss, total income 
and  expenses  or  net  assets  for  any  periods  presented.  In  addition,  the  term  “consolidated  balance  sheet”  has  been 
changed to “consolidated statement of fi nancial position” in accordance with IAS 1 (revised 2007).

(ii)  IFRIC 13, “Customer loyalty programmes”

The  Group  has  launched  a  customer  loyalty  scheme  to  its  telephony  and  Internet  service  subscribers  that  provides 
subscribers with bonus point credits. The bonus point credits can be redeemed for free telecommunication services or 
other gifts.

In  prior  years,  the  Group  recognised  bonus  point  credits  associated  with  the  customer  loyalty  scheme  as  a  current 
liability based on the estimated fair value of the bonus point credits granted to subscribers, with a corresponding charge 
to selling, general and administrative expense. When the subscribers redeemed the awards or when the bonus point 
credits expired, the liability was reduced accordingly to refl ect the change in outstanding obligations.

As a result of the adoption of IFRIC 13 which is effective for accounting period beginning on or after 1 July 2008, the 
Group  accounts  for  bonus  point  credits  associated  with  the  customer  loyalty  scheme  as  a  separately  identifiable 
component  of  the  sales  transaction  in  which  bonus  point  credits  are  granted.  The  fair  value  of  the  consideration 
received or receivable is allocated between bonus point credits and other components of the sale transaction based on 
their relative fair values. Consideration allocated to bonus point credits is initially recorded as a current liability which is 
subsequently  recognised  as  revenue  when  the  bonus  point  credits  are  redeemed  by  subscribers  or  the  bonus  point 
credits expire. The costs of gifts redeemed by subscribers is recognised as other operating expenses.

The  following  table  summarises  the  retrospective  adjustments  that  have  been  made  in  accordance  with  IFRIC  13  to 
each of the line items in the consolidated statement of comprehensive income for the year ended 31 December 2008:

Operating revenues
Selling, general and administrative expenses
Other operating expenses

Effect of adoption of IFRIC 13 
((decrease)/increase for the year) 
RMB millions

(272)
(434)
162

As a result of the adoption of IFRIC 13, the Group’s operating revenues and selling, general and administrative expenses 
decreased by RMB92 million and RMB227 million respectively while other operating expenses increased by RMB135 
million  for  the  year  ended  31  December  2009.  The  adoption  of  IFRIC  13  did  not  have  any  effect  on  the  Group’s  net 
profi t and total comprehensive income for the periods presented.

(iii)  Amendments to IFRS 7, “Financial Instruments: Disclosure”

As  a  result  of  the  adoption  of  the  amendments  to  IFRS  7,  Note  34(a)  contains  disclosures  about  the  fair  value 
measurement  of  the  Group’s  fi nancial  instruments,  including  categorising  these  fair  value  measurements  into  a  three-
level fair value hierarchy.

China Telecom Corporation Limited   Annual Report 2009

121

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

4.  Property, Plant and Equipment, Net

The Group:

Buildings and 
improvements
RMB
millions

Telecommunications 
network plant and 
equipment
RMB
millions

Furniture, 
fi xture, motor 
vehicles
and other 
equipment
RMB
millions

Cost/valuation:
Balance at 1 January 2008
Additions
Transferred from construction in progress
Acquisition of CDMA business
Disposals
Reclassifi cation

Balance at 31 December 2008

Additions
Transferred from construction in progress
Disposals
Reclassifi cation

 81,881
100
2,511
920
(148)
—

85,264

185
2,013
(293)
9

Total
RMB
millions

678,242
1,985
44,879
2,633
(15,703)
—

576,153
1,014
40,784
1,622
(14,564)
174

20,208
871
1,584
91
(991)
(174)

605,183

21,589

712,036

852
33,596
(17,535)
42

745
1,277
(1,330)
(51)

1,782
36,886
(19,158)
—

Balance at 31 December 2009

87,178

622,138

22,230

731,546

Accumulated depreciation and impairment:
Balance at 1 January 2008
Acquisition of CDMA business
Depreciation charge for the year
Provision for impairment
Written back on disposal
Reclassifi cation

Balance at 31 December 2008

Depreciation charge for the year
Provision for impairment
Written back on disposal
Reclassifi cation

(20,117)
—
(3,436)
(36)
76
—

(23,513)

(3,643)
—
239
3

(316,560)
(27)
(46,661)
(24,131)
11,545
(99)

(12,273)
(9)
(2,160)
—
912
99

(348,950)
(36)
(52,257)
(24,167)
12,533
—

(375,933)

(13,431)

(412,877)

(42,889)
(753)
15,605
(21)

(2,165)
—
1,265
18

(48,697)
(753)
17,109
—

Balance at 31 December 2009

(26,914)

(403,991)

(14,313)

(445,218)

Net book value at 31 December 2009

60,264

218,147

7,917

286,328

Net book value at 31 December 2008

61,751

229,250

8,158

299,159

122 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

4.  Property, Plant and Equipment, Net (continued)

The Company:

Buildings and 
improvements
RMB
millions

Telecommunications 
network plant and 
equipment
RMB
millions

Furniture, 
fi xture, motor 
vehicles
and other 
equipment
RMB
millions

Cost/valuation:
Balance at 1 January 2008
Transferred from subsidiaries
Additions
Transferred from construction in progress
Acquisition of CDMA business
Disposals
Reclassifi cation

Balance at 31 December 2008

Additions
Transferred from construction in progress
Disposals
Reclassifi cation

216
80,852
93
2,422
913
(148)
—

84,348

172
1,967
(233)
27

Total
RMB
millions

861
670,739
1,802
44,592
2,460
(15,495)
—

468
570,381
954
40,647
1,511
(14,393)
177

177
19,506
755
1,523
36
(954)
(177)

599,745

20,866

704,959

771
33,474
(15,950)
32

688
1,201
(1,284)
(59)

1,631
36,642
(17,467)
—

Balance at 31 December 2009

86,281

618,072

21,412

725,765

Accumulated depreciation:
Balance at 1 January 2008
Transferred from subsidiaries
Depreciation charge for the year
Provision for impairment
Written back on disposal
Reclassifi cation

Balance at 31 December 2008

Depreciation charge for the year
Provision for impairment
Written back on disposal
Reclassifi cation

(2)
(19,769)
(3,409)
(36)
76
—

(23,140)

(3,584)
—
190
(1)

(145)
(313,326)
(46,320)
(24,131)
11,438
(83)

(73)
(11,855)
(2,090)
—
884
83

(220)
(344,950)
(51,819)
(24,167)
12,398
—

(372,567)

(13,051)

(408,758)

(42,564)
(753)
14,179
(18)

(2,072)
—
1,225
19

(48,220)
(753)
15,594
—

Balance at 31 December 2009

(26,535)

(401,723)

(13,879)

(442,137)

Net book value at 31 December 2009

59,746

216,349

7,533

283,628

Net book value at 31 December 2008

61,208

227,178

7,815

296,201

China Telecom Corporation Limited   Annual Report 2009

123

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

4.  Property, Plant and Equipment, Net (continued)

In  accordance  with  the  Group’s  accounting  policy  (Note  2(g)),  the  property,  plant  and  equipment  of  the  Group  as  at  31 
December  2007  were  revalued  for  each  asset  class  by  the  Group  on  a  depreciated  replacement  cost  basis.  The  property, 
plant  and  equipment  as  at  31  December  2007  was  revalued  at  RMB326,123  million.  The  surplus  on  revaluation  of  certain 
property, plant and equipment totalling RMB4,809 million was credited to the other comprehensive income for the year ended 
31 December 2007 and accumulated separately in equity in the revaluation reserve while the defi cit on revaluation of certain 
property, plant and equipment totalling RMB2,755 million was recognised as an expense in profi t or loss for the year ended 31 
December 2007.

The  following  is  a  summary  of  the  carrying  value  of  the  Group’s  property,  plant  and  equipment  (excluding  Beijing  Telecom) 
before the revaluation and the revalued amounts of these assets as at 31 December 2007:

Carrying 
value
before the 
revaluation
RMB
millions

Revaluation 
surplus
RMB
millions

Revaluation 
defi cit
RMB
millions

Revalued 
amounts
RMB
millions

Buildings and improvements
Telecommunications network plant and equipment
Furniture, fi xture, motor vehicles and other equipment

56,913
259,349
7,807

3,578
1,231
—

—
(2,754)
(1)

60,491
257,826
7,806

324,069

4,809

(2,755)

326,123

For  the  year  ended  31  December  2008,  an  impairment  loss  on  property,  plant  and  equipment  of  RMB24,167  million  was 
recognised, which included an impairment loss on wireless access service (“PHS”) specifi c equipment of RMB23,954 million. 
The  recoverable  amounts  of  the  PHS  specific  equipment  were  determined  based  on  the  asset  held  in  use  model  that 
estimated  the  future  cash  fl ows  and  outfl ows  to  be  derived  from  continuing  use  of  the  asset  for  three  years  and  from  its 
ultimate  disposal  and  applying  a  discount  rate  that  refl ects  current  market  assessment  of  the  time  value  of  money  and  the 
risks  specifi c  to  the  asset.  The  primary  factor  resulting  in  the  impairment  loss  was  due  to  lower  revenue  expected  to  be 
generated  from  this  equipment  following  the  acquisition  of  the  CDMA  business  and  execution  of  full  services  integrated 
operations.

For  the  year  ended  31  December  2009,  an  impairment  loss  on  property,  plant  and  equipment  of  RMB753  million  was 
recognised  which  mainly  represented  impairment  made  in  respect  of  the  Digital  Data  Network  (“DDN”)  specifi c  equipment. 
The  recoverable  amounts  of  the  DDN  specific  equipment  were  determined  based  on  the  asset  held  in  use  model  that 
estimated the future cash fl ows and outfl ows to be derived from continuing use of the asset lives and from its ultimate disposal 
and applying a discount rate that refl ects current market assessment of the time value of money and the risks specifi c to the 
asset. The primary factor resulting in the impairment loss was due to the decrease in customer demand for DDN service and 
its technology being gradually substituted by other technologies.

124 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

5.  Construction in Progress

Balance at 1 January 2008
Additions
Transferred from subsidiaries
Transferred to property, plant and equipment
Transferred to intangible assets

Balance at 31 December 2008

Additions
Transferred to property, plant and equipment
Transferred to intangible assets

The Group The Company
RMB
millions

RMB
millions

13,626
46,328
—
(44,879)
(1,460)

13,615

36,220
(36,886)
(1,382)

202
46,024
13,338
(44,592)
(1,447)

13,525

35,961
(36,642)
(1,369)

Balance at 31 December 2009

11,567

11,475

6.  Goodwill

The Group

The Company

2009
RMB
millions

2008
RMB
millions

2009
RMB
millions

2008
RMB
millions

Cost:
Goodwill arising from acquisition of CDMA business

29,922

29,922

29,877

29,877

On 1 October 2008, the Group acquired the CDMA mobile communication business and related assets and liabilities, which 
also  included  the  entire  equity  interests  of  China  Unicom  (Macau)  Company  Limited  (currently  known  as  China  Telecom 
(Macau)  Company  Limited)  and  99.5%  equity  interests  of  Unicom  Huasheng  Telecommunications  Technology  Company 
Limited  (currently  known  as  Tianyi  Telecom  Terminals  Company  Limited)  (collectively  the  “CDMA  business”)  from  China 
Unicom  Limited  (currently  known  as  China  Unicom  (Hong  Kong)  Limited)  and  China  Unicom  Corporation  Limited  (currently 
known as China United Network Communications Corporation Limited)  (collectively “China Unicom”). The purchase price of 
the business combination was RMB43,800 million. In addition, pursuant to the acquisition agreement, the Group acquired the 
customer-related  assets  and  assumed  the  customer-related  liabilities  of  CDMA  business  for  a  net  settlement  amount  of 
RMB3,471 million due from China Unicom. This amount was subsequently settled by China Unicom in 2009. The business 
combination was accounted for using the purchase method.

China Telecom Corporation Limited   Annual Report 2009

125

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

6.  Goodwill (continued)

The fair value of the identifi able assets acquired and liabilities assumed on acquisition date and the purchase price allocation 
are as follows:

Pre-acquisition 
carrying 
amounts
RMB
millions

Fair value 
adjustments
RMB
millions

Recognised 
values on 
acquisition
RMB
millions

Property, plant and equipment
Lease prepayments
Deferred tax assets
Intangible assets
Other non-current assets
Inventories
Accounts receivable
Prepayment and other current assets
Cash and cash equivalents
Accounts payable
Accrued expenses and other payables
Tax payable

Identifi able net assets acquired
Minority interest
Goodwill

Total cost of acquisition, including direct transaction
  cost of RMB84 million
Consideration payable
Settlement amount due from China Unicom in relation to

the acquisition (reduction to the original purchase price)

Cash acquired

Net cash outfl ow

2,892
181
23
15
208
487
737
16
1,150
(385)
(5,583)
(32)

(295)
—
—
11,286
30
(234)
—
—
—
—
—
—

2,597
181
23
11,301
238
253
737
16
1,150
(385)
(5,583)
(32)

10,496
(5)
29,922

40,413
(13,223)

3,471
(1,150)

29,511

 
126 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

6.  Goodwill (continued)

The goodwill recognised in the business combination is attributable to the skills and technical talent of the acquired business’s 
workforce,  and  the  synergies  expected  to  be  achieved  from  integrating  and  combining  the  CDMA  mobile  communication 
business into the Group’s telecommunication business.

For purposes of goodwill impairment testing, the goodwill arising from the acquisition of CDMA business was allocated to the 
appropriate cash-generating unit of the Group, which is the Group’s telecommunication business. The recoverable amount of 
the Group’s telecommunication business is estimated based on the value in use model, which considers the Group’s fi nancial 
budgets covering a fi ve-year period and a pre-tax discount rate of 10%. Cash fl ows beyond the fi ve-year period are projected 
to  perpetuity  at  annual  growth  rate  of  1%.  Management  performed  impairment  tests  for  the  goodwill  and  determined  that 
goodwill  was  not  impaired.  Management  believes  any  reasonably  possible  change  in  the  key  assumptions  on  which  the 
recoverable amount is based would not cause its recoverable amount to be less than carrying amount.

Key assumptions used for the value in use calculation model are the number of subscribers, average revenue per subscriber 
and  gross  margin.  Management  determined  the  number  of  subscribers,  average  revenue  per  subscriber  and  gross  margin 
based on historical trends and fi nancial information.

The operating revenue from CDMA mobile services for the period from 1 October 2008 to 31 December 2008 was RMB6,154 
million.  The  amount  of  net  income  or  loss  of  the  acquired  CDMA  business  since  the  acquisition  date  included  in  the 
consolidated  statements  of  comprehensive  income  for  the  year  ended  31  December  2008  and  the  amounts  of  operating 
revenues  and  net  income  or  loss  of  the  Group  for  the  year  ended  31  December  2008  as  though  the  CDMA  business  was 
acquired as of 1 January 2008 have not been provided because the disclosure of such information was impracticable. The 
reason why such disclosure was considered impracticable was because no discrete and/or historical profi t or loss or operating 
revenues  information  of  the  CDMA  business  for  the  relevant  periods  was  available  or  existed  to  determine  the  disclosure 
amounts. The Group has made every reasonable effort to provide such information, however, after considering the number of 
signifi cant  adjustments  and  estimates  that  would  be  required  to  be  made,  the  Group  determine  that,  without  any  objective 
information, it was impossible to provide such information that is reliable and meaningful.

China Telecom Corporation Limited   Annual Report 2009

127

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

7.  Intangible Assets

The Group:

Cost:
Balance at 1 January 2008
Additions
Acquisition of CDMA business
Transferred from construction in progress
Disposals

Balance at 31 December 2008

Additions
Transferred from construction in progress
Disposals

Computer 
software
RMB
millions

Customer 
relationships
RMB
millions

Total
RMB
millions

4,600
148
11,301
1,460
(113)

—
—
11,238
—
—

11,238

17,396

—
—
—

111
1,382
(64)

4,600
148
63
1,460
(113)

6,158

111
1,382
(64)

Balance at 31 December 2009

7,587

11,238

18,825

Accumulated amortisation:
Balance at 1 January 2008
Amortisation charge for the year
Provision for impairment
Written back on disposal

Balance at 31 December 2008

Amortisation charge for the year
Provision for impairment
Written back on disposal

(1,786)
(917)
(5)
109

(2,599)

(1,162)
(3)
60

—
(562)
—
—

(562)

(2,248)
—
—

(1,786)
(1,479)
(5)
109

(3,161)

(3,410)
(3)
60

Balance at 31 December 2009

(3,704)

(2,810)

(6,514)

Net book value at 31 December 2009

3,883

8,428

12,311

Net book value at 31 December 2008

3,559

10,676

14,235

128 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

7.  Intangible Assets (continued)

The Company:

Computer 
software
RMB
millions

Customer 
relationships
RMB
millions

Cost:
Balance at 1 January 2008
Transferred from subsidiaries
Additions
Transferred from construction in progress
Acquisition of CDMA business
Disposals

Balance at 31 December 2008

Additions
Transferred from construction in progress
Disposals

68
4,364
115
1,447
51
(104)

5,941

70
1,369
(60)

Total
RMB
millions

68
4,364
115
1,447
11,289
(104)

—
—
—
—
11,238
—

11,238

17,179

—
—
—

70
1,369
(60)

Balance at 31 December 2009

7,320

11,238

18,558

Accumulated amortisation:
Balance at 1 January 2008
Transferred from subsidiaries
Amortisation charge for the year
Provision for impairment
Written back on disposal

Balance at 31 December 2008

Amortisation charge for the year
Provision for impairment
Written back on disposal

(44)
(1,628)
(893)
(5)
100

(2,470)

(1,131)
(3)
57

—
—
(562)
—
—

(562)

(2,248)
—
—

(44)
(1,628)
(1,455)
(5)
100

(3,032)

(3,379)
(3)
57

Balance at 31 December 2009

(3,547)

(2,810)

(6,357)

Net book value at 31 December 2009

3,773

8,428

12,201

Net book value at 31 December 2008

3,471

10,676

14,147

China Telecom Corporation Limited   Annual Report 2009

129

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

8.  Investments in Subsidiaries

Unquoted investments, at cost

The Company

2009
RMB
millions

2008
RMB
millions

8,555

8,435

Pursuant to the resolution passed by the Company’s shareholders at an Extraordinary General Meeting held on 25 February 
2008,  certain  of  the  Company’s  subsidiaries  were  merged  into  the  Company  in  an  internal  reorganisation.  Details  of  the 
Company’s principal subsidiaries at 31 December 2009 are as follows:

Name of Company

Type of
legal entity

Date of 
incorporation

Place of
incorporation
and operation

China Telecom System

Limited Company

13 September 2001 PRC

Integration Co., Limited

Registered/
Issued capital
(in RMB millions 
unless otherwise 

stated) Principal activity

392 Provision of system 

integration and 
  consulting services

China Telecom (Hong Kong)

Limited Company

25 February 2000

International Limited

Hong Kong Special 
  Administrative 
  Region of the PRC

HK$10,000 Provision of 

international 
  value-added
  network services

China Telecom (Americas)
  Corporation

Limited Company

22 November 2001

The United States
  of America

Limited Company

15 August 2007

PRC

US$43 million Provision of 

telecommunication 

  services

350 Provision of Best Tone 
information services

China Telecom Best Tone
Information Service Co.,

  Limited

China Telecom (Macau)
  Company Limited
(formerly known as
  “China Unicom (Macau)
  Company Limited”)

Tianyi Telecom Terminals
  Company Limited
(formerly known as
  “Unicom Huasheng 
  Telecommunications
  Technology 
  Company Limited”)

China Telecom (Singapore)
  Pte. Limited

Limited Company

15 October 2004

Macau Special 
  Administrative 
  Region of the PRC

MOP60 million Provision of 

telecommunication 

  services

Limited Company

1 July 2005

PRC

500 Sales of 

telecommunications 
terminals

Limited Company

5 October 2006

Singapore

S$1 Provision of 

international 
  value-added 
  network services

All of the above subsidiaries are directly or indirectly wholly-owned by the Company.

 
 
 
 
 
 
 
 
 
 
 
 
 
130 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

9.  Interests in Associates

Unlisted equity investments, at cost
Share of post-acquisition changes in net assets

The Group 

The Company

2009
RMB
millions

2008
RMB
millions

2009
RMB
millions

344
653

997

330
552

882

736
—

736

2008
RMB
millions

737
—

737

The  Group’s  and  the  Company’s  interests  in  associates  are  accounted  for  under  the  equity  method  and  the  cost  method 
respectively, and are individually and in aggregate not material to the Group’s fi nancial condition or results of operations for all 
periods presented. Details of the Group’s principal associates are as follows:

Name of company

Attributable
equity interest

Principal activities

Shenzhen Shekou Telecommunications
  Company Limited

Shanghai Information Investment Incorporation

50%

Provision of telecommunications services

24%

Provision of information technology
  consultancy services

The above associates are established in the PRC and are not traded on any stock exchange.

10. Investments

Available-for-sale equity securities
Other unlisted equity investments

The Group

The Company

2009
RMB
millions

2008
RMB
millions

2009
RMB
millions

690
32

722

85
92

177

138
10

148

2008
RMB
millions

85
92

177

Unlisted  equity  investments  mainly  represent  the  Group’s  and  the  Company’s  various  interests  in  PRC  private  enterprises 
which are mainly engaged in the provision of information technology services and Internet contents.

China Telecom Corporation Limited   Annual Report 2009

131

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

11. Deferred Tax Assets and Liabilities

Deferred tax assets and deferred tax liabilities are attributable to the items set out below:

The Group:

Assets

Liabilities

Net balance

2009
RMB
millions

2008
RMB
millions

2009
RMB
millions

2008
RMB
millions

2009
RMB
millions

2008
RMB
millions

Current
Provisions and impairment losses,
  primarily for doubtful debts
Non-current
Property, plant and equipment
Deferred revenues and installation costs
Land use rights
Available-for-sale equity securities

931

726

—

—

931

726

5,145
1,229
5,593
—

6,738
1,424
5,740
—

(1,748)
(732)
—
(133)

(1,982)
(821)
—
(13)

3,397
497
5,593
(133)

4,756
603
5,740
(13)

Deferred tax assets/(liabilities)

12,898

14,628

(2,613)

(2,816)

10,285

11,812

Movements in temporary differences are as follows:

Note

(i)

Current
Provisions and impairment losses,
  primarily for doubtful debts
Non-current
Property, plant and equipment
Deferred revenues and installation costs
Land use rights
Available-for-sale equity securities

Net deferred tax assets

Balance
at 1 January 
2008
RMB 
millions

Acquisition
of CDMA 
business
RMB
millions

Recognised in 
statement of 
comprehensive 
income
RMB
millions

Balance at
31 December 
2008
RMB
millions

559

(1,003)
768
5,872
(36)

6,160

23

—
—
—
—

23

144

726

5,759
(165)
(132)
23

4,756
603
5,740
(13)

5,629

11,812

132 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

11. Deferred Tax Assets and Liabilities (continued)

Balance at
1 January 2009
RMB
millions

Note

Recognised in 
statement of 
comprehensive 
income
RMB
millions

Balance at
31 December 
2009
RMB
millions

(i)

726

4,756
603
5,740
(13)

205

(1,359)
(106)
(147)
(120)

931

3,397
497
5,593
(133)

11,812

(1,527)

10,285

Current
Provisions and impairment losses,
  primarily for doubtful debts
Non-current
Property, plant and equipment
Deferred revenues and installation costs
Land use rights
Available-for-sale equity securities

Net deferred tax assets

The Company:

Assets

Liabilities

Net balance

2009
RMB
millions

2008
RMB
millions

2009
RMB
millions

2008
RMB
millions

2009
RMB
millions

2008
RMB
millions

Current
Provisions and impairment losses,
  primarily for doubtful debts
Non-current
Property, plant and equipment
Deferred revenues and installation costs
Land use rights
Available-for-sale equity securities

895

695

—

—

895

695

5,113
1,229
5,578
—

6,702
1,398
5,725
—

(1,742)
(732)
—
(27)

(1,978)
(811)
—
(13)

3,371
497
5,578
(27)

4,724
587
5,725
(13)

Deferred tax assets/(liabilities)

12,815

14,520

(2,501)

(2,802)

10,314

11,718

China Telecom Corporation Limited   Annual Report 2009

133

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

11. Deferred Tax Assets and Liabilities (continued)

Movements in temporary differences are as follows:

Balance at
1 January 2008
RMB
millions

Note

Transferred 
from 
subsidiaries
RMB
millions

Recognised in 
statement of 
comprehensive 
income
RMB
millions

Balance at
31 December 
2008
RMB
millions

Current
Provisions and impairment losses,
  primarily for doubtful debts
Non-current
Property, plant and equipment
Deferred revenues and installation costs
Land use rights
Available-for-sale equity securities

Net deferred tax assets

(i)

(ii)

Current
Provisions and impairment losses,
  primarily for doubtful debts
Non-current
Property, plant and equipment
Deferred revenues and installation costs
Land use rights
Available-for-sale equity securities

—

—
—
—
—

—

527

(889)
631
5,856
(36)

168

695

5,613
(44)
(131)
23

4,724
587
5,725
(13)

6,089

5,629

11,718

Balance at
1 January 2009
RMB
millions

Note

Recognised in 
statement of 
comprehensive 
income
RMB
millions

Balance at
31 December 
2009
RMB
millions

695

4,724
587
5,725
(13)

200

(1,353)
(90)
(147)
(14)

895

3,371
497
5,578
(27)

(i)

Net deferred tax assets

11,718

(1,404)

10,314

Note:

(i) 

In connection with the Restructuring and the Acquisitions, the land use rights of the Predecessor Operations, the First Acquired Group 
and the Second Acquired Group were revalued as required by the relevant PRC rules and regulations. The tax bases of the land use 
rights were adjusted to conform to such revalued amounts. The land use rights were not revalued for fi nancial reporting purposes and 
accordingly,  deferred  tax  assets  were  created  with  corresponding  increases  in  other  comprehensive  income  in  previous  years  and 
accumulated in shareholders’ equity under the caption of other reserves.

(ii) 

As described in Note 1, the assets and liabilities of provincial subsidiaries were transferred to the Company’s branches in the respective 
regions.  As  the  tax  bases  of  certain  of  these  assets  and  liabilities  were  not  conformed  with  the  accounting  bases  after  the  merger, 
deferred tax assets of RMB9,198 million and deferred tax liabilities of RMB3,109 million in respect of these temporary differences were 
recognised in the Company’s statement of fi nancial position as at the effective date of transfer.

134 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

12. Inventories

Inventories represent:

Materials and supplies
Goods for resale

13. Accounts Receivable, Net

Accounts receivable, net, are analysed as follows:

Accounts receivable
  Third parties
  China Telecom Group
  Other state-controlled telecommunications

  operators in the PRC

  Subsidiaries

Less: Allowance for impairment of doubtful debts

The Group

The Company

2009
RMB
millions

873
1,755

2008
RMB
millions

1,067
1,494

2009
RMB
millions

844
895

2008
RMB
millions

1,043
864

2,628

2,561

1,739

1,907

The Group

The Company

2009
RMB
millions

17,767
917

827
—

19,511
(2,073)

2008
RMB
millions

17,923
372

1,112
—

19,407
(2,118)

2009
RMB
millions

16,692
552

820
160

18,224
(1,994)

2008
RMB
millions

16,907
218

1,082
—

18,207
(2,022)

17,438

17,289

16,230

16,185

 
China Telecom Corporation Limited   Annual Report 2009

135

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

13. Accounts Receivable, Net (continued)

The following table summarises the changes in allowance for impairment of doubtful debts:

At beginning of year
Transferred from subsidiaries
Acquisition of CDMA business
Allowance for impairment of doubtful debts
Accounts receivable written off

The Group

The Company

2009
RMB
millions

2,118
—
—
1,787
(1,832)

2008
RMB
millions

1,443
—
491
1,797
(1,613)

2009
RMB
millions

2,022
—
—
1,780
(1,808)

2008
RMB
millions

—
1,368
481
1,754
(1,581)

At end of year

2,073

2,118

1,994

2,022

Ageing analysis of accounts receivable from telephone and Internet subscribers is as follows:

Current, within 1 month
1 to 3 months
4 to 12 months
More than 12 months

Less: Allowance for impairment of doubtful debts

The Group

The Company

2009
RMB
millions

10,895
2,067
1,514
499

14,975
(1,920)

2008
RMB
millions

11,282
2,170
1,514
495

15,461
(2,009)

2009
RMB
millions

10,807
1,992
1,507
498

14,804
(1,911)

2008
RMB
millions

11,125
2,132
1,504
494

15,255
(1,998)

13,055

13,452

12,893

13,257

136 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

13. Accounts Receivable, Net (continued)

Ageing analysis of accounts receivable from telecommunications operators and enterprise customers is as follows:

Current, within 1 month
1 to 3 months
4 to 12 months
More than 12 months

Less: Allowance for impairment of doubtful debts

The Group

The Company

2009
RMB
millions

2008
RMB
millions

2009
RMB
millions

1,918
1,071
922
625

4,536
(153)

1,397
1,210
834
505

3,946
(109)

1,582
839
567
432

3,420
(83)

2008
RMB
millions

1,008
1,076
487
381

2,952
(24)

4,383

3,837

3,337

2,928

Ageing analysis of accounts receivable that are not impaired are as follows:

The Group

The Company

2009
RMB
millions

2008
RMB
millions

2009
RMB
millions

2008
RMB
millions

Not past due

16,021

15,402

14,846

14,370

Less than 1 month past due
1 to 3 months past due

869
548

1,220
667

852
532

1,157
658

1,417

1,887

1,384

1,815

17,438

17,289

16,230

16,185

Amounts due from the provision of telecommunications services to customers are generally due within 30 days from the date 
of billing.

China Telecom Corporation Limited   Annual Report 2009

137

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

14. Prepayments and Other Current Assets

Prepayments and other current assets represent:

The Group

The Company

2009
RMB
millions

2008
RMB
millions

2009
RMB
millions

Amounts due from China Telecom Group
Amounts due from subsidiaries
Amounts due from other state-controlled 

telecommunications operators in the PRC
Amount due from China Unicom in relation to 

the acquisition of CDMA business

Prepayments in connection with construction work
  and equipment purchases
Prepaid expenses and deposits
Other receivables

935
—

240

—

745
1,177
813

700
—

1,052

3,471

836
720
607

892
498

240

—

543
962
670

2008
RMB
millions

698
344

1,052

3,471

720
649
492

3,910

7,386

3,805

7,426

15. Cash and Cash Equivalents

The Group

The Company

2009
RMB
millions

Cash at bank and in hand
Time deposits with original maturity within three months

27,235
7,569

2008
RMB
millions

21,916
5,950

2009
RMB
millions

20,246
7,280

2008
RMB
millions

17,546
4,010

34,804

27,866

27,526

21,556

16. Short-term and Long-term Debt

Short-term debt comprises:

Loans from state-controlled banks — unsecured
Other loans — unsecured
Short-term commercial paper — unsecured
Loans from China Telecommunications Corporation — 
  unsecured

The Group

The Company

2009
RMB
millions

11,138
245
—

2008
RMB
millions

9,693
—
9,979

2009
RMB
millions

11,138
245
—

2008
RMB
millions

9,688
—
9,979

40,267

63,776

40,267

63,776

Total short-term debt

51,650

83,448

51,650

83,443

 
 
138 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

16. Short-term and Long-term Debt (continued)

The  weighted  average  interest  rate  of  the  Group’s  and  the  Company’s  total  short-term  debt  as  at  31  December  2009  was 
4.0% (2008: 5.1%) and 4.0% (2008: 5.1%) respectively. As at 31 December 2009, the loans from state-controlled banks bear 
interest  at  rates  ranging  from  2.0%  to  7.5%  (2008:  2.5%  to  7.5%)  per  annum  and  are  repayable  within  one  year;  the 
commercial paper bears interest at a fi xed rate of 4.72% per annum and was repaid in August 2009; the loans from China 
Telecommunications Corporation bear interest at fi xed rates ranging from 2.8% to 5.3% (2008: 3.9% to 7.3%) per annum and 
are repayable within one year.

Long-term debt comprises:

Interest rates and fi nal maturity

The Group

The Company

2009
RMB
millions

2008
RMB
millions

2009
RMB
millions

2008
RMB
millions

Bank loans — unsecured
Renminbi denominated

Interest rates ranging from 3.60% 

1,362

1,533

1,362

1,524

to 7.56% per annum with 

  maturities through 2050

US Dollars denominated

Interest rates ranging from 1.00% 

816

877

816

877

to 8.30% per annum with 

  maturities through 2060

Japanese Yen denominated

Interest rates ranging from 1.49% 

1,609

1,690

1,609

1,690

to 3.50% per annum with 

  maturities through 2026

Euro denominated

Interest rates ranging from 2.30% 

658

686

658

686

to 4.75% per annum with 

  maturities through 2032

Other currencies denominated

40

43

40

43

Other loans — unsecured
Renminbi denominated

Medium-term notes — unsecured

(Note (i))

Amount due to China Telecommunications Corporation 
  — unsecured
In connection with the Second Acquisition — Renminbi denominated 

(Note (ii))

Total long-term debt

Less: current portion

Non-current portion

4,485

4,829

4,485

4,820

1

1

1

1

49,769

19,811

49,769

19,811

—

15,150

—

15,150

54,255

39,791

54,255

39,782

(1,487)

(565)

(1,487)

(556)

52,768

39,226

52,768

39,226

 
 
 
 
 
 
China Telecom Corporation Limited   Annual Report 2009

139

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

16. Short-term and Long-term Debt (continued)

Note:

(i) 

On 22 April 2008, the Group issued three-year, 10 billion RMB denominated medium-term note with annual interest rate of 5.3% per 
annum.  The  medium-term  note  is  unsecured.  On  23  October  2008,  the  Company  issued  five-year,  10  billion  RMB  denominated 
medium-term  note  with  annual  interest  rate  of  4.15%  per  annum.  The  medium-term  note  is  unsecured.  On  16  November  2009,  the 
Group issued three-year, 10 billion RMB denominated medium-term note with annual interest rate of 3.65% per annum. The medium-
term note is unsecured. On 28 December 2009, the Group issued two batches of fi ve-year, 10 billion RMB denominated medium-term 
notes with annual interest rate of 4.61% per annum. The medium-term note is unsecured.

(ii) 

Represented the remaining balance of the deferred consideration payable to China Telecommunications Corporation in respect of the 
Second  Acquisition  (Note  1).  In  March  2009,  the  Company  repaid  the  remaining  balance  of  RMB15,150  million  to  China 
Telecommunications Corporation.

The  aggregate  maturities  of  the  Group’s  and  the  Company’s  long-term  debts  subsequent  to  31  December  2009  are  as 
follows:

Within 1 year
Between 1 to 2 years
Between 2 to 3 years
Between 3 to 4 years
Between 4 to 5 years
Thereafter

The Group

The Company

2009
RMB
millions

1,487
10,322
11,372
9,986
20,020
1,068

2008
RMB
millions

565
1,676
10,391
190
10,081
16,888

2009
RMB
millions

1,487
10,322
11,372
9,986
20,020
1,068

2008
RMB
millions

556
1,676
10,391
190
10,081
16,888

54,255

39,791

54,255

39,782

The Group’s short-term and long-term debts do not contain any fi nancial covenants. As at 31 December 2009, the Group and 
the  Company  unutilised  committed  credit  facilities  amounted  to  RMB102,555  million  (2008:  RMB128,231  million)  and 
RMB102,555 million (2008: RMB128,231 million) respectively.

140 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

17. Accounts Payable

Accounts payable are analysed as follows:

Third parties
China Telecom Group
Other state-controlled telecommunications
  operators in the PRC
Subsidiaries

The Group

The Company

2009
RMB
millions

26,402
7,526

393
—

2008
RMB
millions

27,698
6,387

373
—

2009
RMB
millions

23,291
7,396

390
1,106

2008
RMB
millions

25,271
6,358

372
1,107

34,321

34,458

32,183

33,108

Amounts due to China Telecom Group are repayable in accordance with contractual terms which are similar to those terms 
offered by third parties.

Ageing analysis of accounts payable is as follows:

Due within 1 month or on demand
Due after 1 month but within 3 months
Due after 3 months but within 6 months
Due after 6 months

The Group

The Company

2009
RMB
millions

11,321
7,472
5,641
9,887

2008
RMB
millions

7,530
10,289
6,807
9,832

2009
RMB
millions

10,210
7,042
5,137
9,794

2008
RMB
millions

6,939
9,786
6,990
9,393

34,321

34,458

32,183

33,108

18. Accrued Expenses and Other Payables

Accrued expenses and other payables represent:

Amounts due to China Telecom Group
Amounts due to subsidiaries
Amounts due to other state-controlled 

telecommunication operators in the PRC

Accrued expenses
Customer deposits and receipts in advance
Dividend payable
Purchase price payable to China Unicom for the 
  acquisition of CDMA business

The Group

The Company

2009
RMB
millions

1,694
—

103
14,608
30,407
—

2008
RMB
millions

1,448
—

102
15,452
23,060
426

2009
RMB
millions

1,425
2,089

103
14,111
29,604
—

2008
RMB
millions

1,237
1,921

102
14,953
22,412
426

5,381

13,140

5,381

13,089

52,193

53,628

52,713

54,140

 
China Telecom Corporation Limited   Annual Report 2009

141

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

19. Deferred Revenues

Deferred revenues represent the unearned portion of upfront connection fees and installation fees for wireline services received 
from  customers  and  the  unused  portion  of  calling  cards.  Connection  fees  and  installation  fees  are  amortised  over  the 
expected  customer  relationship  period  of  10  years.  Beginning  1  July  2001,  connection  fees  were  no  longer  collected  from 
new customers.

Balance at beginning of year
Transferred from subsidiaries
Additions for the year
  — installation fees
  — calling cards

The Group

The Company

2009
RMB
millions

11,444
—

458
3,253

2008
RMB
millions

15,486
—

656
4,119

2009
RMB
millions

11,441
—

458
3,248

2008
RMB
millions

—
15,486

617
4,111

3,711

4,775

3,706

4,728

Reduction for the year
  — amortisation of connection fees
  — amortisation of installation fees
  — usage of calling cards

(1,151)
(2,311)
(3,231)

(2,022)
(2,574)
(4,221)

(1,151)
(2,310)
(3,229)

(2,022)
(2,535)
(4,216)

Balance at end of year

8,462

11,444

8,457

11,441

Representing:
  — current portion
  — non-current portion

3,417
5,045

4,505
6,939

3,412
5,045

4,502
6,939

8,462

11,444

8,457

11,441

Included in other assets are primarily capitalised direct incremental costs associated with the installation of wireline services. 
As at 31 December 2009, the unamortised portion of these costs was RMB4,312 million (2008: RMB5,584 million).

20. Share Capital

Registered, issued and fully paid
67,054,958,321 ordinary domestic shares of RMB1.00 each
13,877,410,000 overseas listed H shares of RMB1.00 each

All ordinary domestic shares and H shares rank pari passu in all material respects.

The Group and the Company

2009
RMB
millions

2008
RMB
millions

67,055
13,877

67,055
13,877

80,932

80,932

142 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

21. Reserves

The Group

Capital 
reserve
RMB
millions
(Note (i))

Share 
premium
RMB
millions

Re-valuation 
reserve
RMB
millions

Statutory 
reserves
RMB
millions
(Note (iii))

Other 
reserves
RMB
millions
(Note (ii))

Exchange 
reserve
RMB
millions

Retained 
earnings
RMB
millions

Total
RMB
millions

(2,804)

10,746

11,972

52,367

8,327

(582)

63,563

143,589

—
—

—
—

—

—

—

—

—

—
—

—
—

—

—

—

—

—

—
(562)

—
—

—

—

—

—

—

—
—

—
—

—

3,718

—

—

—

127
—

(132)
—

(535)

—

425

(5,557)

—
—

—
—

—

—

—

—

(69)

(83)

(127)
562

132
(6,125)

—
—

—
(6,125)

—

(535)

(3,718)

(425)

—

884

—

—

(5,557)

732

(2,804)

10,746

11,410

56,085

2,586

(665)

54,746

132,104

—
—

—
—
—

—

—
—

—
—
—

—

—
(547)

—
—
—

—

—
—

—
—
4,521

—

125
—

(147)
—
—

343

—
—

—
—
—

(125)
547

147
(6,067)
(4,521)

—
—

—
(6,067)
—

(2)

14,422

14,763

(2,804)

10,746

10,863

60,606

2,907

(667)

59,149

140,800

Balance as at 1 January 2008
Deferred tax on revaluation 
  surplus of property, plant 
  and equipment realised
Revaluation surplus realised
Deferred tax on land use rights 

realised

Dividends (Note 31)
Distribution to China 
  Telecommunications 
  Corporation
Adjustment to statutory 
reserves (Note (iv))

Transfer from retained earnings 

to other reserves
Consideration for the 
  acquisition of the Fourth 
  Acquired Company (Note 1)
Total comprehensive income 

for the year

Balance as at 31 December 
  2008, as restated

Deferred tax on revaluation 
  surplus of property, plant 
  and equipment realised
Revaluation surplus realised
Deferred tax on land use rights 

realised

Dividends (Note 31)
Appropriations (Note (iii))
Total comprehensive income 

for the year

Balance as at 31 December 
  2009

 
 
 
 
 
 
China Telecom Corporation Limited   Annual Report 2009

143

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

21. Reserves (continued)

The Company

Balance as at 1 January 2008
Total comprehensive income for the year 

(Note (v))

Appropriations (Note (iii))
Adjustment to statutory reserves (Note (iv))
Dividends (Note 31)

Capital 
reserve
RMB
millions
(Note (i))

Share 
premium
RMB
millions

Statutory 
reserves
RMB
millions
(Note (iii))

Retained 
earnings
RMB
millions

Total
RMB
millions

29,168

10,746

52,367

24,414

116,695

—
—
—
—

—
—
—
—

—
—
3,718
—

20,602
—
(3,718)
(6,125)

35,173

13,337
(4,521)
(6,067)

20,602
—
—
(6,125)

131,172

13,337
—
(6,067)

Balance as at 31 December 2008

29,168

10,746

56,085

Total comprehensive income for the year
Appropriations (Note (iii))
Dividends (Note 31)

—
—
—

—
—
—

—
4,521
—

Balance as at 31 December 2009

29,168

10,746

60,606

37,922

138,442

Note:

(i) 

Capital reserve of the Group represents the sum of (a) the difference between the carrying amount of the Company’s net assets and the 
par value of the Company’s shares issued upon its formation; and (b) the difference between the consideration paid by the Company 
for  the  entities  acquired  from  China  Telecommunications  Corporation  as  described  in  Note  1,  which  were  accounted  for  as  equity 
transactions as disclosed in Note 1 to the fi nancial statements, and the historical carrying amount of the net assets of these acquired 
entities.

Capital reserve of the Company represents the difference between the carrying amount of the Company’s net assets and the par value 
of the Company’s shares issued upon its formation.

(ii) 

Other reserves of the Group represent primarily the balance of the deferred tax assets recognised due to the revaluation of land use 
rights  for  tax  purposes  (and  not  for  fi nancial  reporting  purposes)  as  described  in  Note  11(i),  the  balance  of  the  deferred  tax  liabilities 
recognised due to the revaluation of property, plant and equipment for fi nancial reporting purposes (and not for tax purposes) and the 
deferred tax liabilities recognised due to the change in fair value of available-for-sale equity securities.

(iii) 

The statutory reserves consist of statutory surplus reserve and discretionary surplus reserve.

According  to  the  Company’s  Articles  of  Association,  the  Company  is  required  to  transfer  10%  of  its  net  profit,  as  determined  in 
accordance with the lower of the amount determined under the PRC Accounting Standards for Business Enterprises and the amount 
determined under IFRS, to the statutory surplus reserve until such reserve balance reaches 50% of the registered capital. The transfer 
to this reserve must be made before distribution of any dividend to shareholders. For the year ended 31 December 2009, the Company 
transferred  RMB1,292  million,  being  10%  of  the  year’s  net  profi t  determined  in  accordance  with  the  PRC  Accounting  Standards  for 
Business Enterprises, to this reserve. For the year ended 31 December 2008, the Company did not transfer any amount to this reserve 
as it has net loss during the year determined in accordance with the PRC Accounting Standards for Business Enterprises.

According  to  the  Company’s  Articles  of  Association,  the  Directors  authorised,  subject  to  shareholders’  approval,  the  transfer  of 
RMB3,229 million for the year ended 31 December 2009, being 25% of the year’s net profi t determined in accordance with the PRC 
Accounting Standards for Business Enterprises, to the discretionary surplus reserve. The Company did not transfer any amount to the 
discretionary surplus reserve for the year ended 31 December 2008.

The  statutory  and  discretionary  surplus  reserves  are  non-distributable  other  than  in  liquidation  and  can  be  used  to  make  good  of 
previous  years’  losses,  if  any,  and  may  be  utilised  for  business  expansion  or  converted  into  share  capital  by  issuing  new  shares  to 
existing shareholders in proportion to their shareholdings or by increasing the par value of the shares currently held by them, provided 
that the remaining reserve balance after such issue is not less than 25% of the registered capital.

Upon  the  merger  of  certain  subsidiaries  of  the  Company  into  the  Company  in  connection  with  an  internal  reorganisation,  the 
subsidiaries’  non-distributable  profi ts  at  the  date  of  the  internal  reorganisation  were  transferred  from  retained  earnings  to  statutory 
reserves of the Company as required by the Company’s Articles of Association.

Upon the internal reorganisation, certain subsidiaries of the Company were merged into the Company. Therefore, the Company’s profi t 
for the year includes the difference between the net assets of these subsidiaries on the date of merger and the cost of investment in 
these subsidiaries, which amounted to RMB20,770 million.

According  to  the  Company’s  Articles  of  Association,  the  amount  of  retained  earnings  available  for  distribution  to  shareholders  of  the 
Company is the lower of the amount determined in accordance with the PRC Accounting Standards for Business Enterprises and the 
amount  determined  in  accordance  with  IFRS.  At  31  December  2009,  the  amount  of  retained  earnings  available  for  distribution  was 
RMB37,922 million (2008: RMB35,173 million), being the amount determined in accordance with IFRS. Final dividend of approximately 
RMB6,076 million in respect of the fi nancial year 2009 proposed after the end of the reporting period has not been recognised as a 
liability at the end of the reporting period (Note 31).

(iv) 

(v) 

(vi) 

 
 
 
 
 
144 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

22. Operating Revenues

Operating revenues represent revenues from the provision of telecommunications services. The components of the Group’s 
operating revenues are as follows:

Wireline voice
Mobile voice
Internet
Value-added services
Integrated information application services
Managed data and leased line
Others
Upfront connection fees

Note

(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)

The Group

2009
RMB
millions

78,432
20,027
51,567
21,533
12,659
11,499
12,502
1,151

2008
RMB
millions

96,258
3,955
40,727
16,253
10,803
10,231
6,280
2,022

209,370

186,529

Note:

(i) 

(ii) 

Represent  the  aggregate  amount  of  monthly  fees,  local  usage  fees,  domestic  long  distance  usage  fees,  international,  Hong  Kong, 
Macau and Taiwan long distance usage fees, interconnections and upfront installation fees charged to customers for the provision of 
wireline telephony services.

Represent  the  aggregate  amount  of  monthly  fees,  local  usage  fees,  domestic  long  distance  usage  fees,  international,  Hong  Kong, 
Macau  and  Taiwan  long  distance  usage  fees  and  interconnections  fees  charged  to  customers  for  the  provision  of  mobile  telephony 
services.

(iii) 

Represent amounts charged to customers for the provision of Internet access services.

(iv) 

(v) 

(vi) 

Represent  the  aggregate  amount  of  fees  charged  to  customers  for  the  provision  of  value-added  services,  which  comprise  primarily 
caller  ID  services,  short  messaging  services,  back  ring  tone  services  (Colour  Ring  Tone),  Internet  data  centre  and  IP-Virtual  Private 
Network services.

Represent primarily the aggregate amount of fees charged to customers for system integration and consulting services and Best Tone 
information services, which comprise hotline enquiry and booking services.

Represent primarily the aggregate amount of fees charged to customers for the provision of managed data transmission services and 
lease  income  from  other  domestic  telecommunications  operators  and  enterprise  customers  for  the  usage  of  the  Group’s  wireline 
telecommunication networks and equipment.

(vii) 

Represent primarily revenue from sale, rental and repairs and maintenance of equipment.

(viii)  Represent the amortised amount of the upfront fees received for initial activation of wireline services.

China Telecom Corporation Limited   Annual Report 2009

145

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

23. Personnel Expenses

Personnel expenses are attributable to the following functions:

Network operations and support
Selling, general and administrative

24. Other Operating Expenses

Other operating expenses consist of:

Interconnection charges
Cost of goods sold
Donations
Others

The Group

2009
RMB
millions

21,210
11,647

2008
RMB
millions

19,162
9,784

32,857

28,946

Note

(i)
(ii)

The Group

2009
RMB
millions

9,634
7,721
8
86

2008
RMB
millions

7,543
3,170
42
39

17,449

10,794

Note:

(i) 

Interconnection charges represent amounts incurred for the use of other domestic and foreign telecommunications operators’ networks 
for delivery of voice and data traffi c that originate from the Group’s wireline and mobile telecommunications networks.

(ii) 

Cost of goods sold primarily represents cost of telecommunication equipment.

25. Total Operating Expenses

Total operating expenses for the year ended 31 December 2009 were RMB186,712 million (2008: RMB181,384 million) which 
include  auditor’s  remuneration  in  relation  to  audit  and  non-audit  services  are  RMB68  million  and  RMB3  million  respectively 
(2008: RMB80 million and RMB47 million).

146 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

26. Net Finance Costs

Net fi nance costs comprise:

Interest expense incurred
Less: Interest expense capitalised*

Net interest expense
Interest income
Foreign exchange losses
Foreign exchange gains

The Group

2009
RMB
millions

5,051
(327)

4,724
(282)
108
(175)

2008
RMB
millions

5,753
(417)

5,336
(430)
371
(201)

4,375

5,076

* 

Interest expense was capitalised in construction in progress at the following rates per annum

2.5%-6.9%

2.7%-7.1%

27. Income Tax

Income tax in the profi t or loss comprises:

Provision for PRC income tax
Provision for income tax in other tax jurisdictions
Deferred taxation

The Group

2009
RMB
millions

3,105
37
1,407

2008
RMB
millions

4,792
21
(5,606)

4,549

(793)

China Telecom Corporation Limited   Annual Report 2009

147

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

27. Income Tax (continued)

A reconciliation of the expected tax with the actual tax expense is as follows:

Profi t before taxation

Expected income tax expense at statutory tax rate of 25%
Differential tax rate on PRC subsidiaries’ and branches’ income
Differential tax rate on other subsidiaries’ income
Non-deductible expenses
Non-taxable income
Tax credit for domestic equipment purchases and other tax benefi ts

The Group

2009
RMB
millions

2008
RMB
millions

19,175

186

4,794
(433)
(17)
1,013
(776)
(32)

47
248
(19)
660
(1,071)
(658)

Note

(i)
(i)
(ii)
(iii)
(iv)

Actual income tax expense/(benefi t)

4,549

(793)

Note:

(i) 

(ii) 

The  provision  for  PRC  current  income  tax  is  based  on  the  statutory  rate  of  25%  of  the  assessable  income  of  the  Company,  its 
subsidiaries  and  branches  as  determined  in  accordance  with  the  relevant  income  tax  rules  and  regulations  of  the  PRC,  except  for 
certain subsidiaries and branches which are taxed at preferential rates of 15% or 20%.

Income tax provisions of the Company’s subsidiaries in Hong Kong and Macau Special Administrative Regions of the PRC, and in other 
countries are based on the subsidiaries’ assessable income and income tax rates applicable in the respective tax jurisdictions which 
range from 12% to 35%.

(iii) 

Amounts represent miscellaneous expenses in excess of statutory deductible limits for tax purposes.

(iv) 

Amounts primarily represent connection fees received from customers which are not subject to income tax.

148 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

28. Directors’ and Supervisors’ Remuneration

The following table sets out the remuneration received or receivable by the Company’s directors and supervisors:

Directors’/
supervisors’ 
fees
RMB 
thousands

Salaries, 
allowances 
and benefi ts 
in kind
RMB 
thousands

Discretionary 
bonuses
RMB 
thousands

Retirement 
scheme 
contributions
RMB 
thousands

Share-based 
payments
RMB 
thousands

Total
RMB 
thousands

2009
Executive directors
Wang Xiaochu
Shang Bing
Wu Andi
Zhang Jiping
Zhang Chenshuang
Yang Xiaowei
Yang Jie
Sun Kangmin

Non-executive directors
Li Jinming

Independent non-executive 
  directors
Wu Jichuan
Qin Xiao
Tse Hau Yin
Cha May Lung
Xu Erming

Supervisors
Xiao Jinxue^
Miao Jianhua^
Ma Yuzhu
Xu Cailiao
Han Fang

Independent supervisor
Zhu Lihao

—
—
—
—
—
—
—
—

—

150
150
440
176
150

—
—
—
—
—

75

324
324
276
276
276
276
276
276

—

—
—
—
—
—

188
—
157
92
90

—

339
335
288
288
288
285
288
288

—

—
—
—
—
—

297
—
387
259
264

—

71
71
61
60
61
59
59
60

—

—
—
—
—
—

15
—
59
45
44

—

1,141

2,831

3,606

665

—
—
—
—
—
—
—
—

—

—
—
—
—
—

—
—
—
—
—

—

—

734
730
625
624
625
620
623
624

—

150
150
440
176
150

500
—
603
396
398

75

8,243

^ 

Mr. Xiao JinXue resigned as a supervisor of the Company and Mr. Miao Jianhua was appointed as the supervisor of the Company on 
29 December 2009.

China Telecom Corporation Limited   Annual Report 2009

149

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

28. Directors’ and Supervisors’ Remuneration (continued)

Directors’/
supervisors’ 
fees
RMB 
thousands

Salaries, 
allowances and 
benefi ts in kind
RMB 
thousands

Discretionary 
bonuses
RMB 
thousands

Retirement 
scheme 
contributions
RMB 
thousands

Share-based 
payments
RMB 
thousands

Total
RMB 
thousands

2008
Executive directors
Wang Xiaochu
Leng Rongquan^
Shang Bing^
Wu Andi
Zhang Jiping
Li Ping^
Yang Xiaowei^
Yang Jie
Sun Kangmin
Zhang Chenshuang

Non-executive directors
Li Jinming

Independent non-executive 
  directors
Wu Jichuan^
Qin Xiao^
Tse Hau Yin
Cha May Lung^
Xu Erming
Zhang Youcai^
Vincent Lo Hong Sui^
Shi Wanpeng^

Supervisors
Xiao Jinxue
Ma Yuzhu
Xu Cailiao
Wang Haiyun*
Han Fang*

Independent supervisor
Zhu Lihao

—
—
—
—
—
—
—
—
—
—

—

50
50
441
59
150
100
118
100

—
—
—
—
—

75

324
219
108
276
276
207
92
276
276
276

—

—
—
—
—
—
—
—
—

159
154
85
32
28

—

446
329
108
379
379
310
92
379
379
319

—

—
—
—
—
—
—
—
—

339
394
266
165
44

—

68
46
19
58
57
43
19
56
57
58

—

—
—
—
—
—
—
—
—

52
56
41
28
14

—

1,060
898
—
398
398
398
—
848
848
—

—

—
—
—
—
—
—
—
—

332
333
183
—
—

—

1,898
1,492
235
1,111
1,110
958
203
1,559
1,560
653

—

50
50
441
59
150
100
118
100

882
937
575
225
86

75

1,143

2,788

4,328

672

5,696

14,627

^ 

* 

Mr. Leng Rongquan and Mr. Li Ping retired as an executive director of the Company and Mr. Zhang Youcai, Mr. Vincent Lo Hong Sui 
and Mr. Shi Wanpeng retired as independent non-executive directors of the Company on 9 September 2008. Mr. Shang Bing and Mr. 
Yang Xiaowei were appointed as the executive directors of the Company and Mr. Wu Jichuan, Mr. Qin Xiao and Ms. Cha May Lung 
were appointed as independent non-executive directors of the Company on 9 September 2008.

Ms. Wang Haiyun retired as a supervisor of the Company on 9 September 2008. Ms. Han Fang was appointed as a supervisor of the 
Company on 9 September 2008.

150 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

29. Individuals with Highest Emoluments

Of  the  fi ve  highest  paid  individuals  of  the  Group  for  the  year  ended  31  December  2009,  none  of  them  was  director  of  the 
Company. Of the fi ve highest paid individuals of the Group for the year ended 31 December 2008, one was director of the 
Company and whose remuneration was disclosed in Note 28.

The aggregate of the emoluments in respect of the fi ve (2008: four) individuals are as follows:

Salaries, allowances and benefi ts in kind
Discretionary bonuses
Retirement scheme contributions

2009
RMB 
thousands

2008
RMB 
thousands

4,745
2,704
106

3,698
3,768
122

7,555

7,588

The emoluments of the fi ve (2008: four) individuals with the highest emoluments are within the following bands:

RMB1,000,001 — RMB1,500,000
RMB1,500,001 — RMB2,000,000
RMB2,000,001 — RMB2,500,000

2009
Number of 
individuals

2008
Number of 
individuals

3
1
1

—
2
2

None of these employees received any inducements or compensation for loss of offi ce, or waived any emoluments during the 
periods presented.

30. Profi t Attributable to Equity Holders of the Company

For the year ended 31 December 2009, the consolidated profi t attributable to equity holders of the Company includes a profi t 
of RMB13,295 million which has been dealt with in the stand-alone fi nancial statements of the Company.

For the year ended 31 December 2008, the consolidated profi t attributable to equity holders of the Company includes a loss 
of RMB168 million which has been dealt with in the stand-alone fi nancial statements of the Company.

China Telecom Corporation Limited   Annual Report 2009

151

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

31. Dividends

Pursuant to a resolution passed at the Directors’ meeting on 22 March 2010, a fi nal dividend of equivalent to HK$0.085 per 
share  totalling  approximately  RMB6,076  million  for  the  year  ended  31  December  2009  was  proposed  for  shareholders’ 
approval at the Annual General Meeting. The dividend has not been provided for in the consolidated fi nancial statements for 
the year ended 31 December 2009.

Pursuant to the shareholders’ approval at the Annual General Meeting held on 26 May 2009, a fi nal dividend of RMB0.074963 
(equivalent to HK$0.085) per share totalling approximately RMB6,067 million in respect of the year ended 31 December 2008 
was declared and paid on 30 June 2009.

Pursuant to the shareholders’ approval at the Annual General Meeting held on 30 May 2008, a fi nal dividend of RMB 0.075747 
(equivalent to HK$0.085) per share totalling RMB6,125 million in respect of the year ended 31 December 2007 was declared, 
of which RMB5,699 million and RMB426 million was paid on 16 June 2008 and 25 February 2009 respectively.

32. Basic Earnings Per Share

The  calculation  of  basic  earnings  per  share  for  the  years  ended  31  December  2009  and  2008  is  based  on  the  profit 
attributable  to  equity  holders  of  the  Company  of  RMB14,422  million  and  RMB884  million  respectively,  divided  by 
80,932,368,321 shares.

The amount of diluted earnings per share is not presented as there were no dilutive potential ordinary shares in existence for 
the periods presented.

33. Commitments and Contingencies

Operating lease commitments

The Group leases business premises and equipment through non-cancellable operating leases. Other than the CDMA network 
lease  arrangements  as  set  out  in  Note  36(a),  these  operating  leases  do  not  contain  provisions  for  contingent  lease  rentals. 
None  of  the  rental  agreements  contain  escalation  provisions  that  may  require  higher  future  rental  payments  nor  impose 
restrictions on dividends, additional debt and/or further leasing.

As at 31 December 2009 and 2008, the Group’s and the Company’s future minimum lease payments under non-cancellable 
operating leases were as follows:

Within 1 year
Between 1 to 2 years
Between 2 to 3 years
Between 3 to 4 years
Thereafter

The Group

The Company

2009
RMB
millions

8,531
643
505
417
1,014

2008
RMB
millions

2009
RMB
millions

2008
RMB
millions

830
595
479
380
808

8,451
614
488
405
1,009

746
561
471
380
808

Total minimum lease payments

11,110

3,092

10,967

2,966

Total  rental  expense  in  respect  of  operating  leases  charged  to  profi t  or  loss  for  the  year  ended  31  December  2009  was 
RMB10,757 million (2008: RMB3,645 million).

152 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

33. Commitments and Contingencies (continued)

Capital commitments

As at 31 December 2009 and 2008, the Group and the Company had capital commitments as follows:

The Group

The Company

2009
RMB
millions

2008
RMB
millions

2009
RMB
millions

2008
RMB
millions

376

629

376

629

4,166

3,283

4,089

3,282

4,542

3,912

4,465

3,911

739

764

739

764

4,364

3,857

4,354

3,790

5,103

4,621

5,093

4,554

Authorised and contracted for

  — property
 — telecommunications network plant

 and equipment

Authorised but not contracted for

 — property

  —  telecommunications network plant

 and equipment

Contingent liabilities

(a) 

The Company and the Group were advised by their PRC lawyers that, except for liabilities arising out of or relating to 
the businesses of the Predecessor Operations and the Acquired Groups transferred to the Company in connection with 
the  Restructuring  and  the  Acquisitions,  no  other  liabilities  were  assumed  by  the  Company  or  the  Group,  and  the 
Company  or  the  Group  are  not  jointly  and  severally  liable  for  other  debts  and  obligations  incurred  by  China  Telecom 
Group prior to the Restructuring and the Acquisitions.

(b) 

As  at  31  December  2009  and  2008,  the  Group  did  not  have  contingent  liabilities  in  respect  of  guarantees  given  to 
banks in respect of banking facilities granted to other parties, or other forms of contingent liabilities.

As at 31 December 2009 and 2008, the Company did not have contingent liabilities in respect of guarantees given to banks in 
respect of banking facilities granted to subsidiaries.

Legal contingencies

The Group is a defendant in certain lawsuits as well as the named party in other proceedings arising in the ordinary course of 
business.  Management  has  assessed  the  likelihood  of  an  unfavourable  outcome  of  such  contingencies,  lawsuits  or  other 
proceedings and believes that any resulting liabilities will not have a material adverse effect on the fi nancial position, operating 
results or cash fl ows of the Group.

 
 
 
 
 
 
 
 
 
China Telecom Corporation Limited   Annual Report 2009

153

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

34. Financial Instruments

Financial assets of the Group include cash and cash equivalents, time deposits, investments, accounts receivable, advances 
and  other  receivables.  Financial  liabilities  of  the  Group  include  short-term  and  long-term  debts,  accounts  payable,  accrued 
expenses and other payables. The Group does not hold nor issue fi nancial instruments for trading purposes.

(a)  Fair Value

The amendments to IFRS 7, Financial Instruments: Disclosures, require disclosures relating to fair value measurements 
of  financial  instruments  across  three  levels  of  a  “fair  value  hierarchy”.  The  fair  value  of  each  financial  instrument  is 
categorised in its entirety based on the lowest level of input that is signifi cant to that fair value measurement. The levels 
are defi ned as follows:

• 

• 

• 

Level  1  (highest  level):  fair  values  measured  using  quoted  prices  (unadjusted)  in  active  markets  for  identical 
fi nancial instruments

Level  2:  fair  values  measured  using  quoted  prices  in  active  markets  for  similar  fi nancial  instruments,  or  using 
valuation techniques in which all signifi cant inputs are directly or indirectly based on observable market data

Level 3 (lowest level): fair values measured using valuation techniques in which any signifi cant input is not based 
on observable market data

The fair values of the Group’s fi nancial instruments (other than long-term debt and available-for-sale equity investment 
securities) approximate their carrying amounts due to the short-term maturity of these instruments.

The Group’s available-for-sale equity investment securities are categorised as level 1 fi nancial instruments. The fair value 
of the Group’s available-for-sale equity investment securities is RMB690 million as at 31 December 2009 (2008: RMB85 
million) was based on quoted market price on a PRC stock exchange. The Group’s long-term investments, other than 
the available-for-sale equity investment securities, are unlisted equity interests for which no quoted market prices exist 
in the PRC and accordingly, a reasonable estimate of their fair values could not be made without incurring excessive 
costs.

The fair values of long-term indebtedness are estimated by discounting future cash fl ows using current market interest 
rates offered to the Group for debt with substantially the same characteristics and maturities. The interest rates used in 
estimating the fair values of long-term debt, having considered the foreign currency denomination of the debt, ranged 
from 1.0% to 5.76% (2008: 1.5% to 5.94%). As at 31 December 2008 and 2009, the carrying amounts and fair values 
of the Group’s long-term debt were as follows:

2009

2008

Carrying 
amount
RMB
millions

Fair value
RMB
millions

Carrying 
amount
RMB
millions

Fair value
RMB
millions

Long-term debt

54,255

52,213

39,791

38,871

During the year, there were no transfers among instruments in level 1, level 2 or level 3.

154 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

34. Financial Instruments (continued)

(b)  Risks

The Group’s fi nancial instruments are exposed to three main types of risks, namely, credit risk, liquidity risk and market 
risk (which comprises of interest rate risk and foreign currency exchange rate risk). The Group’s overall risk management 
programme focuses on the unpredictability of fi nancial markets and seeks to minimise potential adverse effects on the 
Group’s fi nancial performance. Risk management is carried out under policies approved by the Board of Directors. The 
Board provides principles for overall risk management, as well as policies covering specifi c areas, such as liquidity risk, 
credit risk, and market risk. The Board regularly reviews these policies and authorises changes if necessary based on 
operating  and  market  conditions  and  other  relevant  risks.  The  following  summarises  the  qualitative  and  quantitative 
disclosures for each of the three main types of risks:

(i)  Credit risk

Credit risk refers to the risk that a counterparty will be unable to pay amounts in full when due. For the Group, this 
arises mainly from deposits it maintains at fi nancial institutions and credit it provides to customers for the provision 
of  telecommunication  services.  To  limit  exposure  to  credit  risk  relating  to  deposits,  the  Group  primarily  places 
cash  deposits  only  with  large  state-owned  fi nancial  institution  in  the  PRC  with  acceptable  credit  ratings.  For 
accounts receivable, management performs ongoing credit evaluations of its customers’ fi nancial condition and 
generally  does  not  require  collateral  on  accounts  receivable.  Furthermore,  the  Group  has  a  diversifi ed  base  of 
customers with no single customer contributing more than 10% of revenues for the periods presented. Further 
details of the Group’s credit policy and quantitative disclosures in respect of the Group’s exposure on credit risk 
for trade receivables are set out in Note 13.

The amounts of cash and cash equivalents, time deposits, accounts receivable and other receivables represent 
the Group’s maximum exposure to credit risk in relation to fi nancial assets.

(ii)  Liquidity risk

Liquidity risk refers to the risk that funds will not be available to meet liabilities as they fall due, and results from 
timing  and  amount  mismatches  of  cash  infl ow  and  outfl ow.  The  Group  manages  liquidity  risk  by  maintaining 
suffi cient cash balances and adequate amount of committed banking facilities to meet its funding needs, including 
working  capital,  principal  and  interest  payments  on  debts,  dividend  payments,  capital  expenditures  and  new 
investments for a set minimum period of between 3 to 6 months.

China Telecom Corporation Limited   Annual Report 2009

155

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

34. Financial Instruments (continued)

(b)  Risks (continued)

(ii)  Liquidity risk (continued)

The following table sets out the remaining contractual maturities at the end of the reporting period of the Group’s 
financial  liabilities,  which  are  based  on  contractual  undiscounted  cash  flows  (including  interest  payments 
computed using contractual rates or, if fl oating, based on prevailing rates at the end of the reporting period) and 
the earliest date the Group would be required to repay:

2009

Total 
contractual 
undiscounted 
cash fl ow
RMB
millions

Within 1 year 
or on demand
RMB
millions

More than 
1 year but 
less than 
2 years
RMB
millions

More than 
2 years but 
less than 
5 years
RMB
millions

(52,294)
(62,764)
(34,321)

(52,193)
(18)

(52,294)
(3,742)
(34,321)

(52,193)
(18)

—
(12,260)
—

—
—

—
(45,486)
—

—
—

Carrying 
amount
RMB
millions

51,650
54,255
34,321

52,193
18

More than 
5 years
RMB
millions

—
(1,276)
—

—
—

192,437

(201,590)

(142,568)

(12,260)

(45,486)

(1,276)

2008

Total 
contractual 
undiscounted 
cash fl ow
RMB
millions

Within 1 year 
or on demand
RMB
millions

More than 
1 year but 
less than 
2 years
RMB
millions

More than 
2 years but 
less than 
5 years
RMB
millions

(85,576)
(48,407)
(34,458)

(53,628)
(40)

(85,576)
(2,498)
(34,458)

(53,628)
(22)

—
(3,558)
—

—
(18)

—
(24,813)
—

—
—

Carrying 
amount
RMB
millions

83,448
39,791
34,458

53,628
40

More than 
5 years
RMB
millions

—
(17,538)
—

—
—

211,365

(222,109)

(176,182)

(3,576)

(24,813)

(17,538)

Short-term debt
Long-term debt
Accounts payable
Accrued expenses and other 
  payables
Finance lease obligations

Short-term debt
Long-term debt
Accounts payable
Accrued expenses and other 
  payables
Finance lease obligations

Management believes that the Group’s current cash on hand, expected cash fl ows from operations and available 
credit facilities from banks (Note 16) will be suffi cient to meet the Group’s working capital requirements and repay 
its borrowings and obligations when they become due.

156 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

34. Financial Instruments (continued)

(b)  Risks (continued)

(iii) 

Interest rate risk

The Group’s interest rate risk exposure arises primarily from its short-term and long-term debts. Debts carrying 
interest at variable rates and at fi xed rates expose the Group to cash fl ow interest rate risk and fair value interest 
rate risk respectively. The Group manages its exposure to interest rate risk by maintaining high proportion of fi xed 
rate debts.

The following table sets out the interest rate profi le of the Group’s debt at the end of the reporting period:

2009

2008

Effective 
interest rate
%

4.0
4.5

4.1
4.9

Effective 
interest rate
%

5.1
4.8

5.2

RMB
millions

47,732
53,592

101,324

3,918
663

105,905

RMB
millions

83,448
24,012

107,460

—
15,779

123,239

Fixed rate debt:
Short-term debt
Long-term debt

Variable rate debt:
Short-term debt
Long-term debt

Total debt

Fixed rate debt as a percentage of 

total debt

95.7%

87.2%

As  at  31  December  2009,  it  is  estimated  that  an  increase  of  100  basis  points  in  interest  rate,  with  all  other 
variables held constant, would decrease the Group’s net profi t for the year and retained earnings by approximately 
RMB34 million (2008: RMB118 million).

The  above  sensitivity  analysis  has  been  prepared  on  the  assumptions  that  the  change  in  interest  rate  had 
occurred at the end of the reporting period and the change was applied to the Group’s debt in existence at that 
date with exposure to cash fl ow interest rate risk. The analysis is prepared on the same basis for 2008.

(iv)  Foreign currency exchange rate risk

Foreign currency exchange rate risk arises on fi nancial instruments that are denominated in a currency other than 
the functional currency in which they are measured. The Group’s foreign currency risk exposure relates to bank 
deposits and borrowings denominated primarily in US dollars, Euros, Japanese Yen and Hong Kong dollars.

Management  does  not  expect  the  appreciation  or  depreciation  of  the  Renminbi  against  foreign  currencies  will 
materially  affect  the  Group’s  financial  position  and  result  of  operations  because  94.7%  (2008:  94.2%)  of  the 
Group’s cash and cash equivalents and 96.9% (2008: 97.2%) of the Group’s short-term and long-term debt as at 
31 December 2009 are denominated in Renminbi. Details of bank loans denominated in other currencies are set 
out in Note 16.

 
China Telecom Corporation Limited   Annual Report 2009

157

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

35. Capital Management

The Group’s primary objectives when managing capital are to safeguard the Group’s ability to continue as a going concern, so 
that  it  can  continue  to  provide  investment  returns  for  shareholders  and  benefi ts  for  other  stakeholders,  by  pricing  products 
and services commensurately with the level of risk and by securing access to fi nance at a reasonable cost.

Management regularly reviews and manages its capital structure to maintain a balance between the higher shareholder returns 
that might be possible with higher levels of borrowings and the advantages and security afforded by a sound capital position, 
and makes adjustments to the capital structure in light of changes in economic conditions.

Management monitors its capital structure on the basis of total debt-to-total assets ratio. For this purpose the Group defi nes 
total debt as the sum of short-term debt, long-term debt and fi nance lease obligations. As at 31 December 2009, the Group’s 
total debt-to-total assets ratio was 24.8% (2008: 28.0%), which is within the range of management’s expectation.

Neither the Company nor any of its subsidiaries are subject to externally imposed capital requirements.

36. Related Party Transactions

Companies are considered to be related if one company has the ability, directly or indirectly, to control or jointly control the 
other company or have signifi cant infl uence over the other company in making fi nancial and operating decisions. Companies 
are also considered to be related if they are subject to common control.

(a)  Transactions with China Telecom Group

The  Group  is  a  part  of  companies  under  China  Telecommunications  Corporation,  a  company  owned  by  the  PRC 
government, and has signifi cant transactions and relationships with members of China Telecom Group.

The principal transactions with China Telecom Group which were carried out in the ordinary course of business are as 
follows:

Purchases of telecommunications equipment and materials
Sales of telecommunications equipment and materials
Construction and engineering services
Provision of IT services 
Receiving IT services 
Receiving community services
Receiving ancillary services
Receiving comprehensive services
Operating lease expenses
Net transaction amount of centralised service
Interconnection revenues
Interconnection charges
Interest on amounts due to and loans from China Telecom Group
CDMA network capacity lease fee
Reimbursement of capacity maintenance related costs of 
  CDMA network

2009
RMB
millions

2008
RMB
millions

1,956
940
5,970
249
520
2,324
6,044
—
387
534
69
667
2,933
8,383

1,163

145
—
7,877
—
457
2,297
4,536
1,190
378
250
78
677
3,537
1,504

107

Note

(i)
(i)
(ii)
(iii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(ix)
(x)
(xi)

(xii)

158 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

36. Related Party Transactions (continued)

(a)  Transactions with China Telecom Group (continued)

Note:

(i) 

The amount for the year ended 31 December 2008 represents commission paid and payable for procurement services provided 
by  China  Telecom  Group.  On  15  December  2008,  the  Company  and  China  Telecommunications  Corporation  entered  into  a 
supplemental agreement, which is effective from 1 January 2009, to expand the scope of procurement services to include the 
amount of telecommunications equipment and materials purchased from/sold to China Telecom Group.

(ii) 

Represent construction and engineering as well as design and supervisory services provided by China Telecom Group.

(iii) 

Represent IT services provided by and received by China Telecom Group.

(iv) 

(v) 

(vi) 

Represent amounts paid and payable to China Telecom Group in respect of cultural, educational, hygiene and other community 
services.

Represent amounts paid and payable to China Telecom Group in respect of ancillary services such as repairs and maintenance 
of telecommunications equipment and facilities and certain customer services.

The amount for the year ended 31 December 2008 represents amounts paid and payable to entities of China Telecom Group 
which  were  not  within  the  scope  of  other  related  party  service  agreements  in  respect  of  services  for  procurement  of 
telecommunications equipment, network design, software upgrade, system integration and manufacturing of calling cards. The 
comprehensive  service  agreement  signed  between  the  Company  and  China  Telecommunications  Corporation  expired  on  31 
December 2008 and has not been renewed. The various types of cross-provincial transactions set out under the comprehensive 
services framework agreement have been classifi ed into other existing related party transactions based on the nature of such 
transactions. Therefore, no transaction amount is reported in this category for the year ended 31 December 2009.

(vii) 

Represent  net  amounts  paid  and  payable  to  China  Telecom  Group  for  leases  of  business  premises  and  inter-provincial 
transmission optic fi bres.

(viii)  Represent net amount shared between the Company and China Telecom Group for costs associated with centralised services. 
The amount for the year ended 31 December 2009 represents amounts received or receivable for the net amount of centralised 
service.  The  amount  for  the  year  ended  31  December  2008  represents  amounts  paid  or  payable  for  the  net  amount  of 
centralised service.

(ix) 

Represent amounts charged from/to China Telecom Group for interconnection of local and domestic long distance calls.

(x) 

(xi) 

Represent  interest  paid  and  payable  to  China  Telecom  Group  with  respect  to  the  amounts  due  to  China  Telecom  Group  and 
loans from China Telecommunications Corporation (Note 16).

Represent amounts paid and payable to China Telecom Group for lease of CDMA mobile communication network capacity (“CDMA 
network”).

(xii) 

Represent  amounts  shared  between  the  Company  and  China  Telecom  Group  for  the  capacity  maintenance  related  costs  in 
connection with the CDMA network capacity used by the Company.

Amounts due from/to China Telecom Group included in the following balances are summarised as follows:

Accounts receivable
Prepayments and other current assets

2009
RMB
millions

917
935

2008
RMB
millions

372
700

Total amounts due from China Telecom Group

1,852

1,072

Accounts payable
Accrued expenses and other payables
Short-term debt
Long-term debt

7,526
1,694
40,267
—

6,387
1,448
63,776
15,150

Total amounts due to China Telecom Group

49,487

86,761

China Telecom Corporation Limited   Annual Report 2009

159

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

36. Related Party Transactions (continued)

(a)  Transactions with China Telecom Group (continued)

Amounts  due  from/to  China  Telecom  Group,  other  than  short-term  debt  and  long-term  debt,  bear  no  interest,  are 
unsecured  and  are  repayable  in  accordance  with  contractual  terms  which  are  similar  to  those  terms  offered  by  third 
parties. The term and conditions associated with short-term debt and long-term debt payable to China Telecom Group 
are set out in Note 16.

As  at  31  December  2009  and  2008,  no  allowance  for  impairment  of  doubtful  debts  was  recognised  in  respect  of 
amounts due from China Telecom Group.

On  30  August  2006,  the  Company  entered  into  a  strategic  agreement  (“the  Agreement”)  with  China  Communication 
Services Corporation Limited (“CCS”), a company under the common control of China Telecommunications Corporation. 
The Agreement was approved by the Company’s independent shareholders at an Extraordinary General Meeting held 
on 25 October 2006. The Agreement is effective from 1 January 2007 to 31 December 2009, pursuant to which the 
Company’s subsidiaries (and their successors) in the Shanghai, Guangdong, Zhejiang, Fujian, Hubei and Hainan regions 
procure design, construction and engineering services provided by CCS for at least 12.5% of these subsidiaries’ annual 
capital expenditure. In return, CCS agreed to provide an additional price discount of at least 5% for the above services. 
In  addition,  the  above  subsidiaries  will  also  procure  facilities  management  services  provided  by  CCS  of  not  less  than 
RMB1,330 million during the effective period of the Agreement.

As a result of the expansion of services areas of CCS, an amendment to the strategic agreement (“the Supplemental 
Agreement”) was approved by the Company’s independent shareholders at an Extraordinary General Meeting held on 7 
August 2007. The Supplemental Agreement extends the scope of the Agreement to the Company’s subsidiaries (and 
their  successors)  in  the  Jiangsu,  Anhui,  Jiangxi,  Hunan,  Guangxi,  Chongqing,  Sichuan,  Guizhou,  Yunnan,  Shaanxi, 
Gansu, Qinghai and Xinjiang regions, amends that the Company’s subsidiaries will on an annual basis, procure design, 
construction  and  engineering  services  provided  by  CCS  for  at  least  10.6%  of  these  subsidiaries’  annual  capital 
expenditure,  and  increases  the  commitment  for  facilities  management  services  provided  by  CCS  by  RMB450  million. 
The Supplemental Agreement is effective from 1 January 2007 to 31 December 2009.

On 29 October 2009, the Company renewed the Agreement and its Supplemental Agreement in accordance with their 
respective provisions for a further term of three years expiring on 31 December 2012 and to amend certain provisions of 
the Agreement to refl ect the current structure of the Group and CCS.

On 16 September 2008, the Company’s independent shareholders approved at an Extraordinary General Meeting the 
CDMA  network  capacity  lease  agreement  (“the  CDMA  Network  Lease”)  with  China  Telecommunications  Corporation. 
The lease is effective from 1 October 2008 to 31 December 2010 and can be renewed at the option of the Company, 
pursuant to which the Company agreed to lease the capacity on the constructed CDMA network from China Telecom 
Group  for  the  provision  of  CDMA  mobile  communication  services.  The  lease  fee  for  the  capacity  on  the  constructed 
CDMA network shall be 28% of the CDMA service revenue (which is calculated by the total revenue from the CDMA 
business  minus  any  upfront  non-refundable  revenue  arising  out  of  the  CDMA  business  and  any  revenue  from  sale  of 
telecommunication  products)  for  the  period  from  1  October  2008  to  31  December  2008  and  for  each  of  the  years 
ending 31 December 2009 and 2010. There is no minimum annual lease fee for the period ended 31 December 2008 
and the year ending 31 December 2009. For the year ending 31 December 2010, the minimum lease fee is 90% of the 
total amount of the lease fee paid by the Company to China Telecom Group in the year ending 31 December 2009. The 
Group accounts for the CDMA Network Lease as an operating lease.

Under  the  CDMA  Network  Lease,  China  Telecommunications  Corporation  has  granted  to  the  Company  an  option  to 
purchase the CDMA network. The option may be exercised, at the discretion of the Company, at any time during the 
term of the CDMA Network Lease or within one year after the expiry of the CDMA Network Lease. The purchase price 
will be determined with reference to the appraised value of the CDMA network in accordance with applicable PRC laws 
and regulations and taking into account prevailing market conditions and other factors, provided that the purchase price 
would enable China Telecommunications Corporation to recover its investment in the CDMA network plus an internal 
rate of return on the investment not to exceed 8%.

160 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

36. Related Party Transactions (continued)

(a)  Transactions with China Telecom Group (continued)

In  addition,  in  accordance  with  the  CDMA  Network  Lease,  the  Company  shall  be  responsible  for  the  operation, 
management  and  maintenance  of  the  CDMA  network.  The  capacity  maintenance  related  costs,  which  comprise  the 
rental  fees  for  the  exchange  centres  and  the  base  stations  and  other  related  costs  such  as  water  and  electricity 
charges, heating charges and fuel charges for the relevant equipment as well as the maintenance costs of a non-capital 
nature,  shall  be  shared  between  the  Company  and  China  Telecommunications  Corporation.  The  proportion  of  the 
constructed capacity related costs to be borne by the Company shall be calculated on a monthly basis by reference to 
the followings:

(i) 

the  actual  number  of  cumulative  CDMA  subscribers  of  the  Company  at  the  end  of  the  month  prior  to  the 
occurrence of the costs divided by 90%, divided by

(ii) 

the total capacity available on the CDMA network.

(b)  Key management personnel compensation

Key management personnel are those persons having authority and responsibility for planning, directing and controlling 
the activities of the Group, directly or indirectly, including directors and supervisors of the Group.

Key management personnel compensation of the Group is summarised as follows:

Short-term employee benefi ts
Post-employment benefi ts
Equity-based compensation benefi ts

2009
RMB 
thousands

2008
RMB 
thousands

8,142
726
—

8,397
687
5,696

8,868

14,780

The above remuneration is included in personnel expenses.

(c)  Contributions to post-employment benefi t plans

The  Group  participates  in  various  defined  contribution  post-employment  benefit  plans  organised  by  municipal, 
autonomous  regional  and  provincial  governments  for  its  employees.  Further  details  of  the  Group’s  post-employment 
benefi t plans are disclosed in Note 37.

China Telecom Corporation Limited   Annual Report 2009

161

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

36. Related Party Transactions (continued)

(d)  Transactions with other state-controlled entities in the PRC

The Group is a state-controlled enterprise and operates in an economic regime currently dominated by entities directly 
or  indirectly  controlled  by  the  State  through  government  authorities,  agencies,  affiliations  and  other  organisations 
(collectively referred to as “state-controlled entities”).

Apart from transactions with parent company and its affi liates, the Group has transactions with other state-controlled 
entities which include but not limited to the following:

— 

sales and purchases of goods, properties and other assets

— 

rendering and receiving services

— 

lease of assets

— 

depositing and borrowing money

— 

use of public utilities

These transactions are conducted in the ordinary course of the Group’s business on terms comparable to the terms of 
transactions  with  other  entities  that  are  not  state-controlled.  The  Group  prices  its  telecommunications  services  and 
products  based  on  government-regulated  tariff  rates,  where  applicable,  or  based  on  commercial  negotiations.  The 
Group  has  also  established  procurement  policies  and  approval  processes  for  purchases  of  products  and  services, 
which do not depend on whether the counterparties are state-controlled entities or not.

Having  considered  the  transactions  potentially  affected  by  related  party  relationships,  the  entity’s  pricing  strategy, 
procurement policies and approval processes, and the information that would be necessary for an understanding of the 
potential  effect  of  the  related  party  relationships  on  the  fi nancial  statements,  the  directors  are  of  the  opinion  that  the 
following related party transactions require disclosure of numeric details:

(i)  Transactions with other state-controlled telecommunications operators in the PRC

The  Group’s  telecommunications  networks  interconnect  with  the  networks  of  other  state-controlled 
telecommunications  operators.  The  Group  also  leases  telecommunications  networks  to  these  operators  in  the 
normal course of business. The interconnection and leased line charges are regulated by the MIIT. The extent of 
the Group’s interconnection and leased line transactions with other state-controlled telecommunications operators 
in the PRC is summarised as follows:

Interconnection revenues
Interconnection charges
Leased line revenues

2009
RMB
millions

11,342
7,377
596

2008
RMB
millions

11,257
4,912
786

162 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

36. Related Party Transactions (continued)

(d)  Transactions with other state-controlled entities in the PRC (continued)

(i)  Transactions  with  other  state-controlled  telecommunications  operators  in  the  PRC 

(continued)

Amounts due from/to other state-controlled telecommunications operators in the PRC included in the following 
balances are summarised as follows:

Accounts receivable
Prepayments and other current assets

Total amounts due from other state-controlled telecommunications 
  operators in the PRC

Accounts payable
Accrued expenses and other payables

Total amounts due to other state-controlled telecommunications 
  operators in the PRC

2009
RMB
millions

827
240

2008
RMB
millions

1,112
4,523

1,067

5,635

393
5,484

373
13,242

5,877

13,615

Amounts  due  from/to  other  state-controlled  telecommunications  operators  in  the  PRC  bear  no  interest,  are 
unsecured and are repayable in accordance with normal commercial terms.

As at 31 December 2009 and 2008, there were no material allowance for impairment of doubtful debts in respect 
of amounts due from other state-controlled telecommunications operators in the PRC.

(ii)  Transactions with state-controlled banks

The Group deposits its cash balances primarily with several state-controlled banks in the PRC and obtains short-
term and long-term loans from these banks in the ordinary course of business. The interest rates of these bank 
deposits  and  loans  are  regulated  by  the  People’s  Bank  of  China.  The  Group’s  interest  income  earned  from 
deposits with and interest expenses incurred on loans from state-controlled banks in the PRC are as follows:

Interest income
Interest expense

2009
RMB
millions

281
827

2008
RMB
millions

428
1,550

China Telecom Corporation Limited   Annual Report 2009

163

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

36. Related Party Transactions (continued)

(d)  Transactions with other state-controlled entities in the PRC (continued)

(ii)  Transactions with state-controlled banks (continued)

The  amounts  of  cash  deposited  with  and  loans  from  state-controlled  banks  in  the  PRC  are  summarised  as 
follows:

Cash at bank
Time deposits with original maturity within three months
Time deposits with original maturity over three months

2009
RMB
millions

26,867
7,569
442

2008
RMB
millions

21,674
5,950
397

Total deposits with state-controlled banks in the PRC

34,878

28,021

Short-term loans
Long-term loans

11,138
4,485

9,693
4,829

Total loans with state-controlled banks in the PRC

15,623

14,522

Further  details  of  the  interest  rates  and  repayment  terms  of  loans  from  state-controlled  banks  are  set  out  in 
Note 16.

The directors believe the above information provides meaningful disclosure of related party transactions.

37. Post-Employment Benefi ts Plans

As stipulated by the regulations of the PRC, the Group participates in various defi ned contribution retirement plans organised 
by  municipall,  autonomous  regional  and  provincial  governments  for  its  employees.  The  Group  is  required  to  make 
contributions to the retirement plans at rates ranging from 18% to 20% of the salaries, bonuses and certain allowances of the 
employees. A member of the plan is entitled to a pension equal to a fi xed proportion of the salary prevailing at the member’s 
retirement date. The Group has no other material obligation for the payment of pension benefi ts associated with these plans 
beyond the annual contributions described above.

The Group’s contributions for the year ended 31 December 2009 were RMB2,933 million (2008: RMB2,647 million).

The amount payable for contributions to defi ned contribution retirement plans as at 31 December 2009 was RMB235 million 
(2008: RMB257 million).

38. Stock Appreciation Rights

The  Group  implemented  a  stock  appreciation  rights  plan  for  members  of  its  management  to  provide  incentives  to  these 
employees. Under this plan, stock appreciation rights are granted in units with each unit representing one H share. No shares 
will be issued under the stock appreciation rights plan. Upon exercise of the stock appreciation rights, a recipient will receive, 
subject to any applicable withholding tax, a cash payment in RMB, translated from the Hong Kong dollar amount equal to the 
product of the number of stock appreciation rights exercised and the difference between the exercise price and market price 
of  the  Company’s  H  shares  at  the  date  of  exercise  based  on  the  applicable  exchange  rate  between  RMB  and  Hong  Kong 
dollar at the date of the exercise. The Company recognises compensation expense of the stock appreciation rights over the 
applicable vesting period.

164 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

38. Stock Appreciation Rights (continued)

In March 2003, the Company’s compensation committee approved the granting of 276.5 million stock appreciation right units 
to eligible employees. Under the terms of this grant, all stock appreciation rights had a contractual life of six years from date of 
grant and an exercise price of HK$1.48 per unit. A recipient of stock appreciation rights may not exercise the rights in the fi rst 
18  months  after  the  date  of  grant.  As  at  each  of  the  third,  fourth,  fi fth  and  sixth  anniversary  of  the  date  of  grant,  the  total 
number of stock appreciation rights exercisable may not in aggregate exceed 25%, 50%, 75% and 100%, respectively, of the 
total stock appreciation rights granted to such person.

In April 2005, the Company’s compensation committee approved the granting of 560.0 million stock appreciation right units to 
eligible employees. Under the terms of this grant, all stock appreciation rights had a contractual life of six years from date of 
grant and an exercise price of HK$2.78 per unit. A recipient of stock appreciation rights may not exercise the rights in the fi rst 
24 months after the date of grant. As at each of the third, fourth, fi fth and six anniversary of the date of grant, the total number 
of stock appreciation rights exercisable may not in aggregate exceed 25%, 50%, 75% and 100%, respectively, of the total 
stock appreciation rights granted to such person.

In  January  2006,  the  Company’s  compensation  committee  approved  the  granting  of  837.3  million  stock  appreciation  right 
units to eligible employees. Under the terms of this grant, all stock appreciation rights had a contractual life of six years from 
date of grant and an exercise price of HK$2.85 per unit. A recipient of stock appreciation rights may not exercise the rights in 
the fi rst 24 months after the date of grant. As at each of the third, fourth, fi fth and sixth anniversary of the date of grant, the 
total number of stock appreciation rights exercisable may not in aggregate exceed 25%, 50%, 75% and 100%, respectively, 
of the total stock appreciation rights granted to such person.

During the year ended 31 December 2009, 0.2 million (2008: 346 million) stock appreciation right units were exercised. For 
the  year  ended  31  December  2009,  compensation  expense  of  RMB56  million  was  recognised  by  the  Group  in  respect  of 
stock appreciation rights. For the year ended 31 December 2008, reversal of compensation expense of RMB148 million was 
recognised by the Group in respect of stock appreciation rights as a result of decline in share price of the Company.

As  at  31  December  2009,  the  carrying  amount  of  the  relating  liability  arising  from  stock  appreciation  rights  was  RMB422 
million (2008: RMB366 million). As at 31 December 2009, 555 million stock appreciation right units became vested but not yet 
exercised. The carrying amount of the corresponding liability was RMB276 million. As at 31 December 2008, all vested stock 
appreciation rights were exercised.

39. Accounting Estimates and Judgements

The Group’s fi nancial position and results of operations are sensitive to accounting methods, assumptions and estimates that 
underlie  the  preparation  of  the  consolidated  fi nancial  statements.  Management  bases  the  assumptions  and  estimates  on 
historical  experience  and  on  other  factors  that  the  management  believes  to  be  reasonable  and  which  form  the  basis  for 
making  judgements  about  matters  that  are  not  readily  apparent  from  other  sources.  On  an  on-going  basis,  management 
evaluates its estimates. Actual results may differ from those estimates as facts, circumstances and conditions change.

The selection of signifi cant accounting policies, the judgements and other uncertainties affecting application of those policies 
and the sensitivity of reported results to changes in conditions and assumptions are factors to be considered when reviewing 
the  consolidated  fi nancial  statements.  The  signifi cant  accounting  policies  are  set  forth  in  Note  2.  Management  believes  the 
following signifi cant accounting policies involve the most signifi cant judgements and estimates used in the preparation of the 
consolidated fi nancial statements.

Revenue recognition for upfront connection and installation fees

The Group defers the recognition of upfront fees for activation of wireline services and wireline installation fees and amortises 
such  fees  over  the  expected  customer  relationship  period  of  ten  years.  The  related  direct  incremental  customer  acquisition 
costs  (including  direct  costs  of  installation)  are  also  deferred  and  amortised  over  the  same  expected  customer  relationship 
period.  Management  estimates  the  expected  customer  relationship  period  based  on  the  historical  customer  retention 
experience with consideration of the expected level of future competition, the risk of technological or functional obsolescence 
of its services, technological innovation, and the expected changes in the regulatory and social environment. If management’s 
estimate  of  the  expected  customer  relationship  period  changes  as  a  result  of  increased  competition,  changes  in 
telecommunications  technology  or  other  factors,  the  amount  and  timing  of  recognition  of  deferred  revenue  and  deferred 
customer  acquisition  costs  would  change  for  future  periods.  There  have  been  no  changes  to  the  estimated  customer 
relationship period for the years presented.

China Telecom Corporation Limited   Annual Report 2009

165

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

39. Accounting Estimates and Judgements (continued)

Allowance for impairment of doubtful debts

Management estimates allowance for impairment of doubtful debts resulting from the inability of the customers to make the 
required  payments.  Management  bases  its  estimates  on  the  ageing  of  the  accounts  receivable  balance,  customer  credit-
worthiness, and historical write-off experience. If the fi nancial condition of the customers were to deteriorate, actual write-offs 
might be higher than expected and could signifi cantly affect the results of future periods.

Impairment of long-lived assets

If circumstances indicate that the carrying amount of a long-lived asset may not be recoverable, the asset may be considered 
“impaired”, and an impairment loss would be recognised in accordance with accounting policy for impairment of long-lived 
assets  as  described  in  Note  2(o).  The  carrying  amounts  of  the  Group’s  long-lived  assets,  including  property,  plant  and 
equipment,  intangible  assets  and  construction  in  progress  are  reviewed  periodically  to  determine  whether  there  is  any 
indication of impairment. These assets are tested for impairment whenever events or changes in circumstances indicate that 
their recorded carrying amounts may not be recoverable. For goodwill, the impairment testing is performed annually at the end 
of each reporting period. The recoverable amount of an asset or cash-generating unit is the greater of its value in use and the 
net selling price. When an asset does not generate cash fl ows largely independent of those from other assets, the recoverable 
amount is determined for the smallest group of assets that generates cash infl ows independently (i.e. a cash-generating unit). 
In determining the value in use, expected future cash fl ows generated by the assets are discounted to their present value. An 
impairment loss is recognised if the carrying amount of an asset or its cash-generating unit exceeds its estimated recoverable 
amount. It is diffi cult to precisely estimate selling price of the Group’s long-lived assets because quoted market prices for such 
assets may not be readily available. In determining the value in use, expected future cash fl ows generated by the asset are 
discounted to their present value, which requires signifi cant judgement relating to level of revenue, amount of operating costs 
and applicable discount rate. Management uses all readily available information in determining an amount that is a reasonable 
approximation of recoverable amount, including estimates based on reasonable and supportable assumptions and projections 
of revenue and amount of operating costs.

For the year ended 31 December 2009, provision for impairment losses of RMB753 million were made against the carrying 
value of property, plant and equipment (Note 4) (2008: RMB24,167 million). In determining the recoverable amount of these 
equipment, signifi cant judgments were required in estimating future cash fl ows, level of revenue, amount of operating costs 
and applicable discount rate.

Changes in these estimates could have a signifi cant impact on the carrying value of the assets and could result in additional 
impairment charge or reversal of impairment in future periods.

Depreciation and amortisation

Property, plant and equipment is depreciated on a straight-line basis over the estimated useful lives of the assets, after taking 
into account their estimated residual value. Management reviews the estimated useful lives and residual values of the assets 
annually in order to determine the amount of depreciation expense to be recorded during any reporting period. The useful lives 
and  residual  values  are  based  on  the  Group’s  historical  experience  with  similar  assets  and  take  into  account  anticipated 
technological changes. The depreciation expense for future periods is adjusted if there are signifi cant changes from previous 
estimates.

Amortisation of customer relationships is recognised on a straight-line basis over the expected customer relationship period of 
five  years.  Management  reviews  the  expected  customer  relationship  period  annually  in  order  to  estimate  the  amount  of 
amortisation expense to be recorded during any reporting period. The expected customer relationship period is based on the 
estimate period over which future economic benefi ts will be received by the Group and takes into account the level of future 
competition, the risk of technological or functional obsolescence of its services, and the expected changes in the regulatory 
and social environment. The amortisation expense for future periods is adjusted if there are signifi cant changes from previous 
estimates.

166 China Telecom Corporation Limited   Annual Report 2009

Notes to the Financial Statements (continued)

For the year ended 31 December 2009

40. Possible Impact of Amendments, New Standards and Interpretations 
Issued But Not Yet Effective for the Annual Accounting Period Ended 
31 December 2009

Up  to  the  date  of  issue  of  these  fi nancial  statements,  the  IASB  has  issued  the  following  amendments,  new  standards  and 
interpretations which are not yet effective for the annual accounting period ended 31 December 2009:

Effective for accounting 
period beginning 
on or after

Improvements to IFRSs 2008
IFRS 1 (revised), “First-time adoption of International Financial Reporting Standards”
IFRS 3 (revised), “Business combinations”
Amendments to IAS 27, “Consolidated and separate fi nancial statements”
Amendments to IAS 39, “Financial instruments: Recognition and measurement 
  — Eligible hedged items”
IFRIC 17, “Distributions of non-cash assets to owners”
IFRIC 18, “Transfer of assets from customers”
Improvements to IFRSs 2009

Amendments to IFRS 1, “First-time adoption of International Financial Reporting Standards 
  — Additional exemptions for fi rst-time adopters”
Amendments to IFRS 2, “Share-based payment — Group cash-settled share-based 
  payment transactions”
Amendment to IAS 32, “Financial instruments: Presentation—Classifi cation of rights issues”
IFRIC 19, “Extinguishing fi nancial liabilities with equity instruments”
IAS 24 (revised), “Related party disclosures”
Amendments to IFRIC 14, IAS 19, “The limit on a defi ned benefi t asset, minimum funding 
requirements and their interaction — Prepayments of a minimum funding requirement”

IFRS 9, “Financial instruments”

1 July 2009
1 July 2009
1 July 2009
1 July 2009
1 July 2009

1 July 2009
1 July 2009
1 July 2009 or 
  1 January 2010
1 January 2010

1 January 2010

1 February 2010
1 July 2010
1 January 2011
1 January 2011

1 January 2013

The  Group  has  not  early  adopted  the  above  amendments,  new  standards  and  new  interpretations.  Management  is  in  the 
process  of  making  an  assessment  of  what  the  impact  of  these  amendments,  new  standards  and  new  interpretations  is 
expected to be in the period of initial application. So far management believes that amendments to IFRS 1, amendments to 
IAS 39, amendment to IAS 32, IFRIC 19 and amendments to IFRIC 14 are not applicable to the Group’s operations and the 
remaining above amendments, new standards and new interpretations are unlikely to have a signifi cant impact on the Group’s 
results of operations and fi nancial position.

41. Parent and Ultimate Holding Company

The parent and ultimate holding company of the Group as at 31 December 2009 is China Telecommunications Corporation, a 
state-owned enterprise established in the PRC. This entity does not produce fi nancial statements available for public use.

 
China Telecom Corporation Limited   Annual Report 2009

167

Financial Summary

(Amounts in millions, except per share data)

Results of operation
Wireline voice
Mobile voice
Internet
Managed data and leased line
Upfront connection fees
Value-added services, integrated information 
  application services and others

Operating revenues
Depreciation and amortisation
Network operations and support
Selling, general and administrative
Personnel expenses
Other operating expenses
Impairment loss on property, plant and equipment

Year ended 31 December

2009
RMB

2008
RMB
(restated)

2007
RMB
(restated)

2006
RMB
(restated)

2005
RMB

78,432
20,027
51,567
11,499
1,151

96,258
3,955
40,727
10,231
2,022

111,573
—
31,802
9,183
3,294

121,492
—
24,308
7,920
4,971

123,897
—
18,347
7,741
6,781

46,694

33,336

24,952

18,527

14,450

209,370
52,243
42,903
40,507
32,857
17,449
753

186,529
53,880
36,096
27,501
28,946
10,794
24,167

180,804
52,607
29,856
24,130
27,419
9,051
—

177,218
51,690
29,487
22,442
26,390
8,209
—

171,216
49,980
29,553
20,241
25,232
7,068
—

Operating expenses

186,712

181,384

143,063

138,218

132,074

Operating profi t
Defi cit on revaluation of property, plant and equipment
Net fi nance costs
Investment income/(loss)
Share of profi ts of associates

Profi t before taxation
Income tax

Profi t for the year

Other comprehensive income/(loss) for the year
Change in fair value of available-for-sale securities
Deferred tax on change in fair value of 
  available-for-sale equity securities
Exchange difference on translation of fi nancial 
  statements of subsidiaries outside mainland PRC
Effect of changes in tax rates
Surplus on revaluation of property, plant and equipment
Deferred tax on revaluation surplus

22,658
—
(4,375)
791
101

19,175
(4,549)

14,626

538

(120)

(2)
—
—
—

5,145
—
(5,076)
5
112

186
793

979

(92)

23

(83)
—
—
—

37,741
(2,755)
(4,288)
83
215

30,996
(6,704)

39,000
—
(4,472)
(25)
61

34,564
(6,919)

39,142
—
(4,872)
(7)
62

34,325
(6,222)

24,292

27,645

28,103

78

(14)

(103)
(1,577)
4,809
(1,136)

66

(22)

(309)
5
—
—

(260)

—

—

(187)
(5)
—
—

(192)

Other comprehensive (loss)/income for the year, net of tax

416

(152)

2,057

Total comprehensive income for the year

15,042

827

26,349

27,385

27,911

Profi t attributable to
Equity holders of the Company
Minority interests

Profi t for the year

Total comprehensive income attributable to
Equity holders of the Company
Minority interests

Total comprehensive income for the year

Basic earnings per share

14,422
204

14,626

14,763
279

15,042

0.18

884
95

979

732
95

827

0.01

24,195
97

27,562
83

28,061
42

24,292

27,645

28,103

26,252
97

27,302
83

27,869
42

26,349

27,385

27,911

0.30

0.34

0.35

Note:  As a result of the adoption of IFRIC 13 which is effective for accounting period beginning on or after 1 July 2008, operating revenues, selling, 

general and administrative expenses, as well as other operating expenses have been restated accordingly.

168 China Telecom Corporation Limited   Annual Report 2009

Financial Summary (continued)

(Amounts in millions, except per share data)

Financial condition
Property, plant and equipment, net
Construction in progress
Other non-current assets
Cash and bank deposits
Other current assets

Year ended 31 December

2009
RMB

2008
RMB

2007
RMB

2006
RMB

2005
RMB

286,328
11,567
67,689
35,246
25,690

299,159
13,615
72,064
28,263
27,236

329,292
13,626
26,303
21,649
22,461

330,436
19,563
28,187
23,492
22,179

330,300
24,923
28,774
19,898
21,949

Total assets

426,520

440,337

413,331

423,857

425,844

Current liabilities
Non-current liabilities

143,481
60,426

176,790
48,999

140,245
47,114

159,451
53,609

159,437
77,205

Total liabilities

203,907

225,789

187,359

213,060

236,642

Total equity attributable to equity holders of the Company
Minority interests

221,732
881

213,036
1,512

224,521
1,451

209,349
1,448

187,758
1,444

Total equity

222,613

214,548

225,972

210,797

189,202

Total liabilities and equity

426,520

440,337

413,331

423,857

425,844

China Telecom Corporation Limited   Annual Report 2009

169

Shareholder Information

Share Information

Share Listing

China Telecom Corporation Limited’s H shares were listed on The Stock Exchange of Hong Kong Limited on 15 November 2002 
and New York Stock Exchange as American Depositary Shares (ADSs) on 14 November 2002. ADSs are issued by The Bank of 
New York Mellon. Each ADS traded in the United States represents 100 ordinary H shares.

Stock Code

The Stock Exchange of Hong Kong Limited
New York Stock Exchange

728
CHA

Share Price Performance

2009 share price

HK$ per H share

US$ per ADS

High

Low

Close

High

Low

Close

4.35

2.58

3.24

55.53

32.11

41.42

Share price change in 2009

+12%

+9%

Number of issued shares: (as at 31 December 2009)

80,932,368,321

Market capitalisation: (as at 31 December 2009)

HK$262.2 billion

Share price performance of China Telecom on The Stock Exchange of Hong Kong Limited versus Hang Seng Index (HSI) and MSCI 
World Telecom Service Sector Index (MSCI) from IPO on 15 November 2002 to 31 December 2009.

 
 
170 China Telecom Corporation Limited   Annual Report 2009

Shareholder Information (continued)

Distribution of shares and shareholdings

The  share  capital  of  the  Company  as  at  31  December  2009  was  RMB80,932,368,321,  divided  into  80,932,368,321  shares  of 
RMB1.00 each. As at 31 December 2009, the share capital of the Company comprised:

Total number of Domestic shares:
Domestic shares held by:
  China Telecommunications Corporation
  Guangdong Rising Assets Management Co., Ltd.
  Zhejiang Financial Development Company
  Fujian State-owned Assets Investment Holdings Co., Ltd.
  Jiangsu Guoxin Investment Group Co., Ltd.

Total number of H shares (including ADSs):

Number of shares

% of the total 
number of shares

67,054,958,321

57,377,053,317
5,614,082,653
2,137,473,626
969,317,182
957,031,543

13,877,410,000

82.85

70.89
6.94
2.64
1.20
1.18

17.15

Total

80,932,368,321

100.00

Major shareholders of H shares

The  following  table  shows  the  major  shareholders  that  exercised  or  controlled  the  exercise  of  5%  or  above  of  H  shares  as  at  31 
December 2009:

Name of shareholder

Capital Research and Management Company

Blackrock, Inc.

RFS Holdings B.V.

JPMorgan Chase & Co.

UBS AG

Number of shares 

% of the total 
number of 
H shares in issue

1,254,424,000

1,198,985,251

907,191,530

845,413,761

707,680,334

9.04

8.64

6.54

6.09

5.10

China Telecom Corporation Limited   Annual Report 2009

171

Shareholder Information (continued)

Dividend History

Financial Year

Ex-Dividend Date

Shareholder 
Approval Date

Payment Date

2002 Final
2003 Final
2004 Final
2005 Final
2006 Final
2007 Final
2008 Final
2009 Final

16 May 2003
1 April 2004
21 April 2005
20 April 2006
26 April 2007
28 April 2008
23 April 2009
22 April 2010

20 June 2003
3 May 2004
25 May 2005
23 May 2006
29 May 2007
30 May 2008
26 May 2009
25 May 2010

10 July 2003
20 May 2004
23 June 2005
15 June 2006
15 June 2007
16 June 2008
30 June 2009
30 June 2010

Dividend 
per Share
(HK$)

0.00837*
0.065
0.065
0.075
0.085
0.085
0.085
0.085**

* 

On the basis of HK$0.065 per share, pro-rated based on the number of days the Company’s shares have been listed during the year of 2002.

** 

The dividend proposal is subject to shareholders’ approval at the annual general meeting to be held on 25 May 2010.

Annual Reports

Our annual reports in both English and Chinese are now available through the Internet at http://www.chinatelecom-h.com.

The Company will fi le an annual report in Form 20-F for the year 2009 with the United States Securities and Exchange Commission 
by 30 June 2010.

2009 Annual Report Survey

Annual  Report  is  a  key  communication  channel  between  shareholders  and  the  Company.  Last  year,  we  received  over  200 
questionnaires of “Your Views on 2008 Annual Report”. Each of these responses benefi ted us in enhancing and further improving 
our  annual  reports.  We  are  deeply  indebted  to  the  respondents  for  their  constructive  responses.  In  accordance  with  our 
commitment, we have to donate HK$50 for each questionnaire received. In this regard, we have donated a sum of HK$20,000 to 
the charitable organisation, “UNICEF”. In addition, we have already implemented the suggestion of allowing shareholders to choose 
means of receipt and language of corporate communication to enhance environmental protection and cost savings.

We value and are eager to keep hearing your comments on our annual reports for our further improvement in the future. It is highly 
appreciated  if  you  could  spare  your  precious  time  to  complete  the  questionnaire  of  “Your  Views  on  2009  Annual  Report”,  as 
attached in this annual report, and return it by post or fax to us at +852 2877 0988. You can also fi ll in the electronic form at our 
website, www.chinatelecom-h.com.

172 China Telecom Corporation Limited   Annual Report 2009

Shareholder Information (continued)

Annual General Meeting

To be held at 11 a.m. on 25 May 2010 in Conrad Hong Kong Hotel

Registered offi ce

Address:

Tel:
Fax:

31 Jinrong Street 
Xicheng District 
Beijing 
PRC 100033
86 10 6642 8166
86 10 6601 0728

Any enquiries relating to the strategic development or 
operations of China Telecom Corporation Limited, please 
contact the Investor Relations Department or Offi ce of the 
Board of Directors:

Investor Relations

Investor Relations Department
Tel:
Fax:
Email:

852 2877 9777
852 2877 0988
ir@chinatelecom-h.com

Offi ce of the Board of Directors
Tel:
Fax:
Email:

86 10 6642 8166
86 10 6601 0728
ir@chinatelecom.com.cn

Any enquiries relating to your shareholding, for example 
transfers of shares, change of name or address, loss of share 
certifi cates, please contact the H share registrar:

H share registrar

Computershare Hong Kong Investor Services Limited
Address:

17M Floor 
Hopewell Centre 
183 Queen’s Road East
Wanchai
Hong Kong
852 2862 8555
852 2865 0990
hkinfo@computershare.com.hk

Tel:
Fax:
Email:

Tel:

Email:

Any enquiries relating to ADSs, please contact the depositary:

ADS depositary

The Bank of New York Mellon
Address:

Investor Services
P.O. Box 11258
Church Street Station
New York, NY 10286-1258
1-888-269-2377 (toll free in USA)
1-212-815-3700 (international)
shareowners@bankofny.com

Forward-Looking Statements
Certain  statements  contained  in  this  document  may  be  viewed  as  “forward-looking  statements”  within  the  meaning  of  Section  27A  of  the  U.S. 
Securities Act of 1933 (as amended) and Section 21E of the U.S. Securities Exchange Act of 1934 (as amended). Such forward-looking statements 
are subject to known and unknown risks, uncertainties and other factors, which may cause the actual performance, fi nancial condition or results of 
operations of China Telecom Corporation Limited (the “Company”) to be materially different from any future performance, fi nancial condition or results 
of  operations  implied  by  such  forward-looking  statements.  In  addition,  we  do  not  intend  to  update  these  forward-looking  statements.  Further 
information regarding these risks, uncertainties and other factors is included in the Company’s most recent Annual Report on Form 20-F fi led with the 
U.S. Securities and Exchange Commission (the “SEC”) and in the Company’s other fi lings with the SEC.

China Telecom Corporation Limited

31 Jinrong Street, Xicheng District, Beijing, PRC, 100033

www.chinatelecom-h.com

 This report is printed on environmentally friendly paper 

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