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FINANCIAL RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2017
FINANCIAL RISK MANAGEMENT |
Schedule of financial assets |
|  | 2016 |  | 2017
Loans and receivables |  |  |  |
Cash and cash equivalents |  | 29,767 |  | 25,145
Trade and other receivables, net |  | 7,900 |  | 9,564
Other current financial assets |  | 313 |  | 1,005
Other non-current assets |  | 210 |  | 183
Available-for-sale financial assets |  |  |  |
Available-for-sale investments |  | 1,158 |  | 1,541
Total financial assets |  | 39,348 |  | 37,438
Schedule of financial liabilities |
|  | 2016 |  | 2017
Financial liabilities measured at amortized cost |  |  |  |
Trade and other payables |  | 13,690 |  | 15,791
Accrued expenses |  | 11,283 |  | 12,630
Interest-bearing loans and other borrowings |  |  |  |
Short-term bank loans |  | 911 |  | 2,289
Two-step loans |  | 1,292 |  | 1,098
Bonds and notes |  | 9,323 |  | 8,982
Long-term bank loans |  | 15,566 |  | 18,004
Obligations under finance leases |  | 4,010 |  | 3,804
Other borrowings |  | 697 |  | 1,295
Other liabilities |  | — |  | 296
Total financial liabilities |  | 56,772 |  | 64,189
Schedule of fair values |
|  |  |  |  |  | Fair value measurement at reporting date using
|  |  |  |  |  | Quoted prices in |  |  |  |
|  |  |  |  |  | active markets for |  |  |  | Significant
|  |  |  |  |  | identical assets or |  | Significant other |  | unobservable
|  |  |  |  |  | liabilities |  | observable inputs |  | inputs
2016 |  | Carrying value |  | Fair value |  | (level 1) |  | (level 2) |  | (level 3)
Financial assets measured at fair value |  |  |  |  |  |  |  |  |  |
Available-for-sale investments |  | 1,158 |  | 1,158 |  | 1,058 |  | 100 |  | —
Financial liabilities for which fair values are disclosed |  |  |  |  |  |  |  |  |  |
Interest-bearing loans and other borrowings |  |  |  |  |  |  |  |  |  |
Two-step loans |  | 1,292 |  | 1,312 |  | — |  | — |  | 1,312
Bonds and notes |  | 9,323 |  | 9,684 |  | 9,342 |  | — |  | 342
Long-term bank loans |  | 15,566 |  | 15,404 |  | — |  | — |  | 15,404
Obligations under finance leases |  | 4,010 |  | 4,010 |  | — |  | — |  | 4,010
Other borrowings |  | 697 |  | 689 |  | — |  | — |  | 689
Total |  | 30,888 |  | 31,099 |  | 9,342 |  | — |  | 21,757
|  |  |  |  |  | Fair value measurement at reporting date using
|  |  |  |  |  | Quoted prices in |  |  |  |
|  |  |  |  |  | active markets for |  |  |  | Significant
|  |  |  |  |  | identical assets or |  | Significant other |  | unobservable
|  |  |  |  |  | liabilities |  | observable inputs |  | inputs
2017 |  | Carrying value |  | Fair value |  | (level 1) |  | (level 2) |  | (level 3)
Financial assets measured at fair value |  |  |  |  |  |  |  |  |  |
Available-for-sale investments |  | 1,541 |  | 1,541 |  | 1,151 |  | 17 |  | 373
|  | 1,541 |  | 1,541 |  | 1,151 |  | 17 |  | 373
Financial liabilities for which fair values are disclosed |  |  |  |  |  |  |  |  |  |
Interest-bearing loans and other borrowings |  |  |  |  |  |  |  |  |  |
Two-step loans |  | 1,098 |  | 1,111 |  | — |  | — |  | 1,111
Bonds and notes |  | 8,982 |  | 10,051 |  | 10,051 |  | — |  | —
Long-term bank loans |  | 18,004 |  | 18,126 |  | — |  | — |  | 18,126
Obligations under finance leases |  | 3,804 |  | 3,804 |  | — |  | — |  | 3,804
Other borrowings |  | 1,295 |  | 1,365 |  | — |  | — |  | 1,365
Other liabilities |  | 296 |  | 296 |  | — |  | — |  | 296
Total |  | 33,479 |  | 34,753 |  | 10,051 |  | — |  | 24,702
There is no gain or loss on fair value measurement recognized in consolidated statements of profit or loss and other comprehensive income in 2017 for investment classified as level 3. There is no movement between fair value hierarchy during 2017.
Schedule of exposure to foreign currency risk |
|  | 2016 |  | 2017
|  | U.S. dollar |  | Japanese yen |  | U.S. dollar |  | Japanese yen
|  | (in millions) |  | (in millions) |  | (in millions) |  | (in millions)
Financial assets |  | 324 |  | 6 |  | 261 |  | 7
Financial liabilities |  | (272) |  | (6,169) |  | (304) |  | (5,413)
Net exposure |  | 52 |  | (6,163) |  | (43) |  | (5,406)
Sensitivity analysis of foreign currencies |
|  | Equity/profit (loss)
December 31, 2017 |  |
U.S. dollar (1% strengthening) |  | (6)
Japanese yen (5% strengthening) |  | (33)
Schedule of interest rate profile of interest-bearing financial instruments |
|  | 2016 |  | 2017
Fixed rate borrowings |  | (16,383) |  | (14,281)
Variable rate borrowings |  | (15,416) |  | (21,191)
Schedule of maximum exposure to credit risk of financial assets |
|  | 2016 |  | 2017
Cash and cash equivalents |  | 29,767 |  | 25,145
Other current financial assets |  | 1,471 |  | 2,173
Trade and other receivables, net |  | 7,900 |  | 9,564
Other non-current assets |  | 210 |  | 183
Total |  | 39,348 |  | 37,065
Schedule of maturity profile of financial liabilities contractual undiscounted payments |
|  | 2016
|  | Carrying |  | Contractual |  |  |  |  |  |  |  |  |  | 2021 and
|  | amount |  | cash flows |  | 2017 |  | 2018 |  | 2019 |  | 2020 |  | thereafter
December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  | 13,690 |  | (13,690) |  | (13,690) |  | — |  | — |  | — |  | —
Accrued expenses |  | 11,283 |  | (11,283) |  | (11,283) |  | — |  | — |  | — |  | —
Interest bearing loans and other borrowings |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bank loans |  | 16,477 |  | (20,421) |  | (5,875) |  | (5,635) |  | (2,883) |  | (2,565) |  | (3,463)
Bonds and notes |  | 9,323 |  | (19,670) |  | (969) |  | (967) |  | (1,187) |  | (3,000) |  | (13,547)
Obligations under finance leases |  | 4,010 |  | (5,160) |  | (987) |  | (892) |  | (816) |  | (771) |  | (1,694)
Other borrowings |  | 697 |  | (1,007) |  | (60) |  | (118) |  | (164) |  | (153) |  | (512)
Two-step loans |  | 1,292 |  | (1,487) |  | (279) |  | (244) |  | (216) |  | (209) |  | (539)
Total |  | 56,772 |  | (72,718) |  | (33,143) |  | (7,856) |  | (5,266) |  | (6,698) |  | (19,755)
|  | 2017
|  | Carrying |  | Contractual |  |  |  |  |  |  |  |  |  | 2022 and
|  | amount |  | cash flows |  | 2018 |  | 2019 |  | 2020 |  | 2021 |  | thereafter
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  | 15,791 |  | (15,791) |  | (15,791) |  | — |  | — |  | — |  | —
Accrued expenses |  | 12,630 |  | (12,630) |  | (12,630) |  | — |  | — |  | — |  | —
Interest bearing loans and other borrowings |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bank loans |  | 20,293 |  | (24,365) |  | (7,721) |  | (5,056) |  | (3,979) |  | (2,641) |  | (4,968)
Bonds and notes |  | 8,982 |  | (18,278) |  | (929) |  | (929) |  | (2,873) |  | (726) |  | (12,821)
Obligations under finance leases |  | 3,804 |  | (4,685) |  | (1,083) |  | (969) |  | (866) |  | (778) |  | (989)
Other borrowings |  | 1,295 |  | (1,759) |  | (220) |  | (303) |  | (285) |  | (266) |  | (685)
Two-step loans |  | 1,098 |  | (1,247) |  | (251) |  | (223) |  | (215) |  | (190) |  | (368)
Other liabilities |  | 296 |  | (355) |  | (17) |  | (34) |  | (34) |  | (135) |  | (135)
Total |  | 64,189 |  | (79,110) |  | (38,642) |  | (7,514) |  | (8,252) |  | (4,736) |  | (19,966)
Schedule of changes in liabilities arising from financing activities |
|  |  |  |  |  | Non-cash changes |  |
|  |  |  |  |  |  |  | Foreign |  |  |  |  |  |
|  | January 1, |  |  |  |  |  | exchange |  | New |  | Other |  | December 31,
|  | 2017 |  | Cash flows |  | Acquisition |  | movement |  | leases |  | changes |  | 2017
Short term bank loans |  | 911 |  | 1,374 |  | — |  | — |  | — |  | 4 |  | 2,289
Two-step loans |  | 1,292 |  | (228) |  | — |  | 34 |  | — |  | — |  | 1,098
Bonds and notes |  | 9,323 |  | (342) |  | — |  | 0 |  | — |  | 1 |  | 8,982
Long term bank loans |  | 15,566 |  | 2,200 |  | 204 |  | 7 |  | — |  | 27 |  | 18,004
Other borrowings |  | 697 |  | 600 |  | — |  | — |  | — |  | (2) |  | 1,295
Obligations under finance leases |  | 4,010 |  | (724) |  | — |  | — |  | 518 |  | (0) |  | 3,804
Total liabilities from financing activities |  | 31,799 |  | 2,880 |  | 204 |  | 41 |  | 518 |  | 30 |  | 35,472

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