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FINANCIAL RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2018
FINANCIAL RISK MANAGEMENT |
Schedule of financial assets |
|  | 2017 |  | 2018
Loans and receivables |  |  |  |
Cash and cash equivalents |  | 25,145 |  | —
Trade and other receivables, net |  | 9,564 |  | —
Other current financial assets |  | 1,005 |  | —
Other non-current assets |  | 183 |  | —
Available-for-sale financial assets |  |  |  |
Available-for-sale investments |  | 1,541 |  | —
Amortized cost |  |  |  |
Cash and cash equivalents, net |  | — |  | 17,435
Trade and other receivables, net |  | — |  | 9,928
Contract assets, net |  | — |  | 1,560
Other current financial assets, net |  | — |  | 844
Other non-current assets, net |  | — |  | 443
FVTPL |  |  |  |
Subsidiaries' investments |  | — |  | 709
Mutual funds |  | — |  | 470
Convertible bonds |  | — |  | 213
Total financial assets |  | 37,438 |  | 31,602
Schedule of financial liabilities |
|  | 2017 |  | 2018
Financial liabilities measured at amortized cost |  |  |  |
Trade and other payables |  | 15,791 |  | 15,214
Accrued expenses |  | 12,630 |  | 12,769
Interest-bearing loans and other borrowings |  |  |  |
Short-term bank loans |  | 2,289 |  | 4,043
Two-step loans |  | 1,098 |  | 949
Bonds and notes |  | 8,982 |  | 10,481
Long-term bank loans |  | 18,004 |  | 23,220
Obligations under finance leases |  | 3,804 |  | 3,145
Other borrowings |  | 1,295 |  | 2,244
Other liabilities |  | 296 |  | 261
Total financial liabilities |  | 64,189 |  | 72,326
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
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
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 |  | 35,020 |  | 36,294 |  | 11,202 |  | 17 |  | 25,075
|  |  |  |  |  | Fair value measurement at reporting date using
|  |  |  |  |  | Quoted prices in |  |  |  |
|  |  |  |  |  | active markets for |  |  |  | Significant
|  |  |  |  |  | identical assets or |  | Significant other |  | unobservable
|  |  |  |  |  | liabilities |  | observable inputs |  | inputs
2018 |  | Carrying value |  | Fair value |  | (level 1) |  | (level 2) |  | (level 3)
Financial assets measured at fair value |  |  |  |  |  |  |  |  |  |
Mutual funds |  | 470 |  | 470 |  | 470 |  | — |  | —
Convertible bonds |  | 213 |  | 213 |  | — |  | — |  | 213
Subsidiaries' investments |  | 709 |  | 709 |  | — |  | — |  | 709
Financial liabilities for which fair values are disclosed |  |  |  |  |  |  |  |  |  |
Interest-bearing loans and other borrowings: |  |  |  |  |  |  |  |  |  |
Two-step loans |  | 949 |  | 898 |  | — |  | — |  | 898
Bonds and notes |  | 10,481 |  | 10,894 |  | 9,380 |  | — |  | 1,514
Long-term bank loans |  | 23,220 |  | 22,796 |  | — |  | — |  | 22,796
Obligations under finance leases |  | 3,145 |  | 3,145 |  | — |  | — |  | 3,145
Other borrowings |  | 2,244 |  | 2,154 |  | — |  | — |  | 2,154
Other liabilities |  | 261 |  | 261 |  | — |  | — |  | 261
Total |  | 41,692 |  | 41,540 |  | 9,850 |  | — |  | 31,690
Schedule of exposure to foreign currency risk |
|  | 2017 |  | 2018
|  | U.S. dollar |  | Japanese yen |  | U.S. dollar |  | Japanese yen
|  | (in millions) |  | (in millions) |  | (in millions) |  | (in millions)
Financial assets |  | 261 |  | 7 |  | 473 |  | 8
Financial liabilities |  | (304) |  | (5,413) |  | (391) |  | (4,656)
Net exposure |  | (43) |  | (5,406) |  | 82 |  | (4,648)
Sensitivity analysis of foreign currencies |
|  | Equity/profit (loss)
December 31, 2018 |  |
U.S. dollar (1% strengthening) |  | 12
Japanese yen (5% strengthening) |  | (30)
Schedule of interest rate profile of interest-bearing financial instruments |
|  | 2017 |  | 2018
Fixed rate borrowings |  | (14,281) |  | (21,260)
Variable rate borrowings |  | (21,191) |  | (22,822)
Schedule of maximum exposure to credit risk of financial assets |
|  | 2017 |  | 2018
Cash and cash equivalents |  | 25,145 |  | 17,435
Trade and other receivables, net |  | 9,564 |  | 9,928
Contract Asset |  | — |  | 1,560
Other current financial assets |  | 2,173 |  | 1,314
Other non-current assets |  | 183 |  | 443
Total |  | 37,065 |  | 30,680
Schedule of maturity profile of financial liabilities contractual undiscounted payments |
|  | Carrying |  | Contractual |  |  |  |  |  |  |  |  |  | 2022 and
|  | amount |  | cash flows |  | 2018 |  | 2019 |  | 2020 |  | 2021 |  | thereafter
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)
|  | Carrying |  | Contractual |  |  |  |  |  |  |  |  |  | 2023 and
|  | amount |  | cash flows |  | 2019 |  | 2020 |  | 2021 |  | 2022 |  | thereafter
2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  | 15,214 |  | (15,214) |  | (15,214) |  | — |  | — |  | — |  | —
Accrued expenses |  | 12,769 |  | (12,769) |  | (12,769) |  | — |  | — |  | — |  | —
Interest bearing loans and other borrowings: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Two-step loans |  | 949 |  | (1,075) |  | (242) |  | (232) |  | (205) |  | (159) |  | (237)
Bonds and notes |  | 10,481 |  | (19,050) |  | (1,562) |  | (3,436) |  | (1,231) |  | (2,817) |  | (10,004)
Bank loans |  | 27,263 |  | (33,376) |  | (10,441) |  | (9,165) |  | (3,991) |  | (3,220) |  | (6,559)
Other borrowings |  | 2,244 |  | (2,905) |  | (490) |  | (570) |  | (533) |  | (495) |  | (817)
Obligations under finance leases |  | 3,145 |  | (3,764) |  | (1,049) |  | (945) |  | (781) |  | (605) |  | (384)
Other liabilities |  | 261 |  | (306) |  | (16) |  | (36) |  | (36) |  | (109) |  | (109)
Total |  | 72,326 |  | (88,459) |  | (41,783) |  | (14,384) |  | (6,777) |  | (7,405) |  | (18,110)
Schedule of changes in liabilities arising from financing activities |
|  |  |  |  |  | Non-cash changes |  |
|  |  |  |  |  |  |  | Foreign |  |  |  |  |  |
|  | December 31, |  | Net |  |  |  | exchange |  | New |  | Other |  | December 31,
|  | 2017 |  | cash flows |  | Acquisition |  | movement |  | leases |  | Changes |  | 2018
Short-term bank loans |  | 2,289 |  | 1,759 |  | — |  | — |  | — |  | (5) |  | 4,043
Two step loans |  | 1,098 |  | (214) |  | — |  | 65 |  | — |  | — |  | 949
Bonds and notes |  | 8,982 |  | 1,498 |  | — |  | — |  | — |  | 1 |  | 10,481
Long-term bank loans |  | 18,004 |  | 5,088 |  | 58 |  | 86 |  | — |  | (16) |  | 23,220
Other borrowings |  | 1,295 |  | 947 |  | — |  | — |  | — |  | 2 |  | 2,244
Obligations under finance leases |  | 3,804 |  | (827) |  | — |  | — |  | 168 |  | — |  | 3,145
Total liabilities from financing activities |  | 35,472 |  | 8,251 |  | 58 |  | 151 |  | 168 |  | (18) |  | 44,082

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