XML 34 R19.htm IDEA: XBRL DOCUMENT
v3.22.1

PROPERTY AND EQUIPMENT | 12 Months Ended
--- | ---
Dec. 31, 2021
PROPERTY AND EQUIPMENT. |
PROPERTY AND EQUIPMENT | 13. PROPERTY AND EQUIPMENT The details of property and equipment are as follows : ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | ​ | ​ | ​ | ​ | Reclassifications/ | ​ | December 31,
​ |  | 2019 |  | Additions |  | Deductions |  | Translations |  | 2020
At cost: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Buildings | ​ | 14,062 | ​ | 201 | ​ | — | ​ | 1,874 | ​ | 16,137
Leasehold improvements | ​ | 1,549 | ​ | 31 | ​ | (192) | ​ | 22 | ​ | 1,410
Switching equipment | ​ | 17,368 | ​ | 956 | ​ | (1,921) | ​ | 1,103 | ​ | 17,506
Telegraph, telex and data communication equipment | ​ | 2,258 | ​ | 429 | ​ | — | ​ | (675) | ​ | 2,012
Transmission installation and equipment | ​ | 151,752 | ​ | 1,050 | ​ | (3,825) | ​ | 10,219 | ​ | 159,196
Satellite, earth station and equipment | ​ | 12,344 | ​ | 236 | ​ | (2) | ​ | (2,155) | ​ | 10,423
Cable network | ​ | 54,423 | ​ | 8,280 | ​ | (68) | ​ | (1,839) | ​ | 60,796
Power supply | ​ | 20,114 | ​ | 45 | ​ | (311) | ​ | 1,140 | ​ | 20,988
Data processing equipment | ​ | 16,409 | ​ | 3 | ​ | (703) | ​ | 1,954 | ​ | 17,663
Other telecommunication peripherals | ​ | 5,340 | ​ | 2,157 | ​ | — | ​ | 16 | ​ | 7,513
Office equipment | ​ | 2,361 | ​ | 216 | ​ | (354) | ​ | (98) | ​ | 2,125
Vehicles | ​ | 568 | ​ | 48 | ​ | (104) | ​ | 39 | ​ | 551
Other equipment | ​ | 123 | ​ | 17 | ​ | — | ​ | (72) | ​ | 68
Property under construction | ​ | 2,619 | ​ | 15,610 | ​ | (8) | ​ | (15,697) | ​ | 2,524
Total | ​ | 301,290 |  | 29,279 |  | (7,488) |  | (4,169) |  | 318,912
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, | ​ | ​ |  | ​ |  | Reclassifications/ |  | December 31,
​ |  | 2019 |  | Additions | ​ | Deductions | ​ | Translations | ​ | 2020
Accumulated depreciation and amortization: |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Buildings |  | 4,113 | ​ | 739 | ​ | — | ​ | 20 | ​ | 4,872
Leasehold improvements |  | 1,091 | ​ | 158 | ​ | (188) | ​ | — | ​ | 1,061
Switching equipment |  | 11,996 | ​ | 1,569 | ​ | (1,921) | ​ | (23) | ​ | 11,621
Telegraph, telex and data communication equipment |  | 1,580 | ​ | — | ​ | — | ​ | 2 | ​ | 1,582
Transmission installation and equipment |  | 79,996 | ​ | 11,463 | ​ | (3,545) | ​ | 77 | ​ | 87,991
Satellite, earth station and equipment |  | 5,809 | ​ | 900 | ​ | (1) | ​ | (2,296) | ​ | 4,412
Cable network |  | 14,237 | ​ | 2,509 | ​ | (66) | ​ | (702) | ​ | 15,978
Power supply |  | 13,597 | ​ | 1,512 | ​ | (309) | ​ | (43) | ​ | 14,757
Data processing equipment |  | 11,977 | ​ | 1,522 | ​ | (708) | ​ | (11) | ​ | 12,780
Other telecommunication peripherals |  | 1,766 | ​ | 1,120 | ​ | — | ​ | (1) | ​ | 2,885
Office equipment |  | 1,678 | ​ | 375 | ​ | (360) | ​ | (119) | ​ | 1,574
Vehicles |  | 210 | ​ | 74 | ​ | (70) | ​ | 15 | ​ | 229
Other equipment |  | 66 | ​ | 2 | ​ | — | ​ | (21) | ​ | 47
Total |  | 148,116 | ​ | 21,943 | ​ | (7,168) |  | (3,102) |  | 159,789
Net book value |  | 153,174 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 159,123
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | ​ |  | ​ |  | Reclassifications/ |  | December 31,
​ | ​ | 2020 | ​ | Additions | ​ | Deductions | ​ | Translations | ​ | 2021
At cost: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Directly acquired assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Buildings |  | 16,137 | ​ | 197 | ​ | (5) | ​ | 967 | ​ | 17,296
Leasehold improvements |  | 1,410 | ​ | 45 | ​ | (35) | ​ | 57 | ​ | 1,477
Switching equipment |  | 17,506 | ​ | 1,112 | ​ | (1,223) | ​ | 929 | ​ | 18,324
Telegraph, telex and data communication equipment |  | 2,012 | ​ | — | ​ | — | ​ | (429) | ​ | 1,583
Transmission installation and equipment |  | 159,196 | ​ | 3,829 | ​ | (3,479) | ​ | 6,075 | ​ | 165,621
Satellite, earth station and equipment |  | 10,423 | ​ | 359 | ​ | (15) | ​ | (239) | ​ | 10,528
Cable network |  | 60,796 | ​ | 8,722 | ​ | (33) | ​ | (1,926) | ​ | 67,559
Power supply |  | 20,988 | ​ | 303 | ​ | (390) | ​ | 1,134 | ​ | 22,035
Data processing equipment |  | 17,663 | ​ | 250 | ​ | (314) | ​ | 1,659 | ​ | 19,258
Other telecommunication peripherals |  | 7,513 | ​ | 1,646 | ​ | — | ​ | (38) | ​ | 9,121
Office equipment |  | 2,125 | ​ | 205 | ​ | (57) | ​ | 79 | ​ | 2,352
Vehicles |  | 551 | ​ | 34 | ​ | (43) | ​ | (5) | ​ | 537
Other equipment |  | 68 | ​ | 6 | ​ | — | ​ | (27) | ​ | 47
Property under construction |  | 2,524 | ​ | 13,613 | ​ | (29) | ​ | (13,158) | ​ | 2,950
Total |  | 318,912 |  | 30,321 |  | (5,623) |  | (4,922) |  | 338,688
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | ​ | ​ | ​ |  | Reclassifications |  | December 31,
​ |  | 2020 |  | Additions |  | Deductions |  | / Translations |  | 2021
Accumulated depreciation and impairment losses: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Directly acquired assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Buildings |  | 4,872 | ​ | 652 | ​ | (2) | ​ | 15 | ​ | 5,537
Leasehold improvements |  | 1,061 | ​ | 132 | ​ | (30) | ​ | — | ​ | 1,163
Switching equipment |  | 11,621 | ​ | 1,871 | ​ | (1,223) | ​ | (44) | ​ | 12,225
Telegraph, telex and data communication equipment |  | 1,582 | ​ | — | ​ | — | ​ | — | ​ | 1,582
Transmission installation and equipment |  | 87,991 | ​ | 11,554 | ​ | (3,227) | ​ | (1,786) | ​ | 94,532
Satellite, earth station and equipment |  | 4,412 | ​ | 743 | ​ | (16) | ​ | 60 | ​ | 5,199
Cable network |  | 15,978 | ​ | 4,210 | ​ | (11) | ​ | (1,442) | ​ | 18,735
Power supply |  | 14,757 | ​ | 1,546 | ​ | (383) | ​ | (46) | ​ | 15,874
Data processing equipment |  | 12,780 | ​ | 1,708 | ​ | (301) | ​ | (57) | ​ | 14,130
Other telecommunication peripherals |  | 2,885 | ​ | 1,492 | ​ | — | ​ | (47) | ​ | 4,330
Office equipment |  | 1,574 | ​ | 357 | ​ | (57) | ​ | (8) | ​ | 1,866
Vehicles |  | 229 | ​ | 71 | ​ | (26) | ​ | (4) | ​ | 270
Other equipment |  | 47 | ​ | 4 | ​ | — | ​ | (11) | ​ | 40
Total |  | 159,789 | ​ | 24,340 | ​ | (5,276) |  | (3,370) |  | 175,483
Net book value |  | 159,123 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 163,205
​ a. Gain on sale of property and equipment ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2019 |  | 2020 |  | 2021
Proceeds from sale of property and equipment |  | 1,496 |  | 236 |  | 756
Net book value |  | (853) |  | (20) |  | (36)
Gain on sale of property and equipment |  | 643 |  | 216 |  | 720
​ b. Others
| (i) | During 2020 and 2021, the CGUs that independently generate cash inflows are fixed wireline, cellular and others. Management believes that there is no indication of impairment in the assets of such CGUs as of December 31, 2020 and 2021.
| (ii) | Interest capitalized to property under construction amounted to Rp 99 billion, Rp 160 billion and Rp 52 billion for the years ended December 31, 2019, 2020 and 2021, respectively. The capitalization rate used to determine the number of borrowing costs eligible for capitalization ranged from 4.12% to 11.00%, 6.25% to 11.00% and 5.63% to 8.70% for the years ended December 31, 2019, 2020 and 2021, respectively.
| (iii) | No foreign exchange loss was capitalized as part of property under construction for the years ended December 31, 2019, 2020 and 2021.
| (iv) | In 2019, 2020 and 2021, the Group obtained proceeds from the insurance claim on lost and broken property and equipment, with a total value of Rp 197 billion, Rp 234 billion and Rp 133 billion, respectively, and were recorded as part of “Other Income - net” in the consolidated statements of profit or loss and other comprehensive income. In 2019, 2020, and 2021 the net carrying values of those assets of Rp 165 billion, Rp 190 billion and Rp 103 billion, respectively, were charged to the consolidated statements of profit or loss and other comprehensive income.
| (v) | In 2018, the estimated useful lives of radio software license and data processing equipment were changed from 7 to 10 years and from 3 to 5 years, respectively. The impact of reduction in the depreciation expense for the year ended December 31, 2019, 2020 and 2021 amounting to Rp 637 billion, Rp 266 billion and Rp 18 billion, respectively. In 2020, the estimated useful lives of towers in Indonesia were changed from 20 to 30 years. The impact of reduction in the depreciation expense for the years ended December 31, 2021 and 2020, amounted to Rp 641
|  | billion and Rp 160 billion, respectively. Towers are presented as part of transmission installation and equipment.
| (vi) | As of December 31, 2020 and 2021, the equipment units of Telkomsel with the carrying amount of Rp 39 billion and Rp 818 billion, respectively, to be exchanged, and therefore the equipment units were reclassified as assets held for sale in the consolidated statement of financial position. In 2020 and 2021, the equipment units of Telkomsel with the net carrying amount of Rp Nil and Rp 258 billion, respectively, had been exchanged with equipment units of PT ZTE Indonesia. There is no provision for impairment of assets held for sale as of December 31, 2020 and 2021.
| (vii) | In 2021, the Company decided to discontinue the use of MSAN assets and accelerate the depreciation of the MSAN assets, which will be fully depreciated in 2022. The impact of accelerated depreciation of MSAN assets for the year ended December 31, 2021 and the estimate for the year ended 2022 amounted to Rp 1,603 billion and Rp 1,603 billion, respectively. MSAN assets are presented as part of cable network.
| (viii) | As of December 31, 2020 and 2021, the Group’s property and equipment with net carrying amount of Rp 159,454 billion and Rp 161,287 billion, respectively, were insured against fire, theft, earthquake and other specified risks, including business interruption, under blanket policies totaling Rp 22,886 billion and Rp 29,601 billion, US$Nil, HK$8 million, SG$315 million and SG$360 million, and MYR 39 million and MYR 72 million, respectively, and first loss basis amounted to Rp 2,750 billion and Rp 2,750 billion, respectively. Management believes that the insurance coverage is adequate to cover potential losses from the insured risks.
| (ix) | As of December 31, 2020 and 2021, the percentage of completion of property under construction was approximately 61.19% and 75.63%, respectively, of the total contract value, with estimated dates of completion until March 2023 and February 2025, respectively. The balance of property under construction mainly consists of buildings, transmission installation and equipment, cable network and power supply. Management believes that there is no impediment to the completion of the construction in progress.
| (x) | As of December 31, 2020 and 2021, all assets owned by the Company have been pledged as collateral for bonds (Note 21b.i) while certain property and equipment of the Company’s subsidiaries with gross carrying value amounting to Rp 14,115 billion and Rp 22,939 billion, respectively, have been pledged as collaterals under lending agreements (Notes 20a, 21c, and 21d).
| (xi) | As of December 31, 2020 and 2021, the cost of fully depreciated property and equipment of the Group that are still used in operations amounted to Rp 63,656 billion and Rp 67,355 billion, respectively. The Group is currently performing modernization of network assets to replace the fully depreciated property and equipment.
| (xii) | In 2020 and 2021, the total fair values of land rights and buildings of the Group, which are determined based on the sale value of the tax object (Nilai Jual Objek Pajak or “NJOP”) of the related land rights and buildings, amounted to Rp 41,984 billion and Rp 45,604 billion, respectively.

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration