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RIGHT OF USE ASSETS (Tables)

12 Months Ended

Dec. 31, 2019

RIGHT OF USE ASSETS

Schedule of carrying amounts of right of use assets

				Effect of								Reclassification/
		December 31, 2018		adoption of IFRS 16		January 1, 2019		Additions		Deductions		translation		December 31, 2019
At cost:
Land rights		—		4,131		4,131		1,546		—		(6)		5,671
Buildings		—		786		786		70		—		(17)		839
Transmission installation and equipment		—		17,335		17,335		732		(576)		(4)		17,487
Power supply		—		398		398		316		—		(125)		589
Vehicles		—		646		646		188		(84)		(50)		700
Others		—		—		—		40		(4)		(8)		28
Total		—		23,296		23,296		2,892		(664)		(210)		25,314
Accumulated amortization:
Land rights		—		—		—		(676)		—		—		(676)
Buildings		—		—		—		(238)		—		1		(237)
Transmission installation and equipment		—		—		—		(3,466)		137		—		(3,329)
Power supply		—		—		—		(86)		—		17		(69)
Vehicles		—		—		—		(194)		58		25		(111)
Others		—		—		—		(28)		3		26		1
Total		—		—		—		(4,688)		198		69		(4,421)
Net book value		—		23,296		23,296								20,893

Schedule of maturity analysis of lease payments

Years		2018		2019
2019		1,049		—
2020		945		4,752
2021		781		4,247
2022		605		3,529
2023		254		2,636
2024		85		1,639
Thereafter		45		2,699
Total minimum lease payments		3,764		19,502
Interest		(619)		(3,350)
Net present value of minimum lease payments		3,145		16,152
Adjustment on initial application of IFRS 16		15,838		—
Accrued interest		—		1,065
Total lease liabilities		18,983		17,217
Current maturities (Note 19b)		(3,790)		(4,663)
Long-term portion (Note 20)		15,193		12,554

Schedule of reconciliation of operating lease commitments

Operating lease commitments		21,862
Less:
Commitments relating to short-term leases		(1,419)
Commitments relating to leases of low-value assets		(37)
Operating lease commitments as at January 1, 2019		20,406
Weighted average incremental borrowing rate as at January 1, 2019		8.95	%
Discounted operating lease commitments as at January 1, 2019		15,831
Add:
Commitments relating to lease previously classified as finance lease		2
Adjustments as a result of a different treatment of extension and termination options		5
Lease liabilities		15,838

X

- Definition

The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2019-01-01
-Paragraph 94
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_94&doctype=Standard
-URIDate 2019-03-27

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- Definition

The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2019-01-01
-Paragraph 53
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_53&doctype=Standard
-URIDate 2019-03-27

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X

- Definition

The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2019-01-01
-Paragraph C12
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C
-URIDate 2019-03-27

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