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FINANCIAL INSTRUMENTS (Tables) | 12 Months Ended
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Dec. 31, 2019
FINANCIAL INSTRUMENT |
Schedule of financial assets |
|  | 2018 |  | 2019
Amortized cost |  |  |  |
Cash and cash equivalents |  | 17,435 |  | 18,241
Trade and other receivables |  | 9,928 |  | 11,272
Contract assets |  | 1,560 |  | 944
Other current financial assets |  | 844 |  | 483
Other non-current assets |  | 443 |  | 290
FVTPL |  |  |  |
Equity investments |  | 1,953 |  | 1,210
Other long-term investments |  | 709 |  | 989
Mutual funds |  | 470 |  | 71
Convertible bonds |  | 213 |  | 357
Total financial assets |  | 33,555 |  | 33,857
Schedule of financial liabilities |
|  | 2018 |  | 2019
Financial liabilities measured at amortized cost |  |  |  |
Trade and other payables |  | 15,214 |  | 14,324
Accrued expenses |  | 12,769 |  | 12,761
Short-term bank loans |  | 4,043 |  | 8,705
Two-step loans |  | 949 |  | 736
Bonds and notes |  | 10,481 |  | 9,958
Long-term bank loans |  | 23,220 |  | 26,601
Obligations under finance leases |  | 3,145 |  | —
Lease liabilities |  | — |  | 17,217
Other borrowings |  | 2,244 |  | 3,740
Other liabilities |  | 261 |  | 194
Total financial liabilities |  | 72,326 |  | 94,236
Schedule of fair values of financial assets and liabilities |
|  |  |  |  |  | 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
Other long-term investments |  | 709 |  | 709 |  | — |  | — |  | 709
Financial liabilities at amortized cost |  |  |  |  |  |  |  |  |  |
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
|  |  |  |  |  | Fair value measurement at reporting date using
|  |  |  |  |  | Quoted prices in |  |  |  |
|  |  |  |  |  | active markets for |  |  |  | Significant
|  |  |  |  |  | identical assets or |  | Significant other |  | unobservable
|  |  |  |  |  | liabilities |  | observable inputs |  | inputs
2019 |  | Carrying value |  | Fair value |  | (level 1) |  | (level 2) |  | (level 3)
Financial assets measured at fair value |  |  |  |  |  |  |  |  |  |
Mutual funds |  | 71 |  | 71 |  | 71 |  | — |  | —
Convertible bonds |  | 357 |  | 357 |  | — |  | — |  | 357
Other long-term investments |  | 989 |  | 989 |  | — |  | — |  | 989
Financial liabilities at amortized cost |  |  |  |  |  |  |  |  |  |
Interest-bearing loans and other borrowings: |  |  |  |  |  |  |  |  |  |
Two-step loans |  | 736 |  | 759 |  | — |  | — |  | 759
Bonds and notes |  | 9,958 |  | 10,897 |  | 9,906 |  | — |  | 991
Long-term bank loans |  | 26,601 |  | 26,537 |  | — |  | — |  | 26,537
Lease liabilities |  | 17,217 |  | 17,217 |  | — |  | — |  | 17,217
Other borrowings |  | 3,740 |  | 3,709 |  | — |  | — |  | 3,709
Other liabilities |  | 194 |  | 194 |  | — |  |  |  | 194
Total |  | 59,863 |  | 60,730 |  | 9,977 |  | — |  | 50,753
Schedule of reconciliation for items measured at fair value using significant unobservable inputs |
|  | 2018 |  | 2019
Beginning balance |  | 373 |  | 922
Gain (loss) recognized in consolidated statement of: |  |  |  |
Profit or loss |  | 146 |  | 279
Other comprehensive income |  | — |  | 9
Purchase/addition |  | 438 |  | 389
Settlement/deduction |  | (35) |  | (253)
Ending balance |  | 922 |  | 1,346
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block] |
|  |  |  | Significant |  | Range |  | Sensitivity
|  | Valuation |  | unobservable |  | (weighted |  | of the input of
Industry |  | technique |  | input |  | average) |  | fair value
Subsidiaries investment |  |  |  |  |  |  |  |
Non-listed equity investment - technology |  | Backsolve method |  | Volatility |  | 20% - 100% |  | 10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp10 billion of the Investment value.
|  |  |  | Exit timing |  | 1 - 5.5 years |  | Increase (decrease) in 1 year exit timing would result in an increase(decrease) Rp15 billion of the Investment value.
|  | Market approach and liquidation preference |  | Equity value/revenue multiple |  | 2.5 - 3.5x |  | Increase in 0.5x of equity value/revenue multiple would result in an increase Rp1 billion of the investment value.
Non-listed equity investment - credit rating agency |  | Discounted cash flow |  | Weighted Average Cost of Capital (“WACC”) |  | 10.54% - 11.54% |  | 0.50% increase (decrease) in the percentage of WACC would result an increase (decrease) Rp1 billion of the investment value.
|  |  |  | Terminal growth rate |  | 2.50% - 4.50% |  | 1% increase (decrease) in terminal growth rate would result increase (decrease) Rp1 billion of the investment value.
Non-listed equity investment - telecommunication |  | Discounted cash flow |  | WACC |  | 4.40% - 17.50% |  | 0.50% increase (decrease) in WACC would result in an increase (decrease) Rp1 billion of the investment value.
|  |  |  | Terminal growth rate |  | -4.80% - 4.00% |  | 1% increase (decrease) in terminal growth rate would result in an increase (decrease) Rp3 billion of the investment value.
|  |  |  | Revenue achievement |  | 0% |  | 5% increase (decrease) in revenue achievement would result in an increase (decrease) Rp370 million of the investment value.
|  |  |  | Net working capital to revenue |  | 6.00% - 39.00% |  | 1% increase (decrease) in net working capital to revenue would result in an increase (decrease) Rp57 million of the investment value.
Convertible Bonds |  |  |  |  |  |  |  |
Non-listed equity investment - technology |  | Backsolve method |  | Volatility |  | 80% - 100% |  | 10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp1 billion of the Investment value.
|  |  |  | Exit timing |  | 3 - 5.5 years |  | Increase (decrease) in 1 year exit timing would result in an increase (decrease) Rp1 billion of the Investment value.
|  | First chicago method |  | Discount rate |  | 40% - 60% |  | 10% increase (decrease) in discount rate would result in an increase (decrease) Rp278 million of the Investment value.
|  |  |  | Probability of conversion |  | 10% - 30% |  | 10% increase (decrease) in probability of conversion would result in an increase (decrease) Rp136 million of the investment value.
|  | Last Twelve Months (“LTM”) revenue movement |  | Probability of qualified financing |  | 0% - 100% |  | 50% increase (decrease) in probability of qualified financing would result in an increase (decrease) Rp4 billion of the investment value.
|  | Discount on conversion price |  | Probability of qualified financing |  | 0% - 100% |  | 50% increase (decrease) in probability of qualified financing would result in an increase (decrease) Rp18 billion of the Investment value.
Schedule of exposure to foreign currency risk |
|  | 2018 |  | 2019
|  | U.S. Dollar |  | Japanese yen |  | U.S. Dollar |  | Japanese yen
|  | (in millions) |  | (in millions) |  | (in millions) |  | (in millions)
Financial assets |  | 473 |  | 8 |  | 422 |  | 50
Financial liabilities |  | (391) |  | (4,656) |  | (291) |  | (3,996)
Net exposure |  | 82 |  | (4,648) |  | 131 |  | (3,946)
Sensitivity analysis of foreign currencies |
|  | Equity/profit (loss)
December 31, 2019 |  |
U.S. Dollar (1% strengthening) |  | 18
Japanese yen (5% strengthening) |  | (25)
Schedule of interest rate profile of interest-bearing financial instruments |
|  | 2018 |  | 2019
Fixed rate borrowings |  | (21,260) |  | (38,133)
Variable rate borrowings |  | (22,822) |  | (28,824)
Schedule of maximum exposure to credit risk of financial assets |
|  | 2018 |  | 2019
Cash and cash equivalents |  | 17,435 |  | 18,241
Trade and other receivables, net |  | 9,928 |  | 11,272
Contract asset |  | 1,560 |  | 944
Other current financial assets |  | 1,314 |  | 554
Other non-current assets |  | 443 |  | 290
Total |  | 30,680 |  | 31,301
Schedule of maturity profile of financial liabilities contractual undiscounted payments |
|  | 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)
|  | Carrying |  | Contractual |  |  |  |  |  |  |  |  |  | 2024 and
|  | amount |  | cash flows |  | 2020 |  | 2021 |  | 2022 |  | 2023 |  | thereafter
2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  | 14,324 |  | (14,324) |  | (14,324) |  | — |  | — |  | — |  | —
Accrued expenses |  | 12,761 |  | (12,761) |  | (12,761) |  | — |  | — |  | — |  | —
Interest bearing loans and other borrowings: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Two-step loans |  | 736 |  | (804) |  | (222) |  | (196) |  | (154) |  | (132) |  | (100)
Bonds and notes |  | 9,958 |  | (17,454) |  | (3,402) |  | (1,231) |  | (2,817) |  | (507) |  | (9,497)
Bank loans |  | 35,306 |  | (40,732) |  | (15,956) |  | (8,495) |  | (4,435) |  | (6,417) |  | (5,429)
Other borrowings |  | 3,740 |  | (4,534) |  | (926) |  | (1,082) |  | (1,010) |  | (948) |  | (568)
Lease liabilities |  | 17,217 |  | (19,502) |  | (4,752) |  | (4,247) |  | (3,529) |  | (2,636) |  | (4,338)
Other liabilities |  | 194 |  | (223) |  | (12) |  | (52) |  | (53) |  | (53) |  | (53)
Total |  | 94,236 |  | (110,334) |  | (52,355) |  | (15,303) |  | (11,998) |  | (10,693) |  | (19,985)

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