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FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2021

FINANCIAL INSTRUMENTS

Schedule of financial assets

​

​	​	​	​	​
​		2020		2021
Amortized cost	​	​	​	​
Cash and cash equivalents	​	20,589	​	38,311
Other current financial assets	​	1,194	​	415
Trade and other receivables	​	11,554	​	8,705
Contract assets	​	1,239	​	2,473
Other non-current assets	​	218	​	150
FVTPL	​	​	​	​
Long-term investment in financial instruments	​	4,025	​	13,643
Other current financial assets	​	109	​	78
FVTOCI	​	​	​	​
Long-term investment in financial instruments	​	20	​	18
Total financial assets		38,948		63,793

Schedule of financial liabilities

​

​	​	​	​	​
​		2020		2021
Financial liabilities measured at amortized cost
Trade and other payables		17,577		17,779
Accrued expenses		14,265		15,885
Customers deposits		698		401
Short-term bank loans		9,934		6,682
Two-step loans		568		355
Bonds and notes		7,469		6,993
Long-term bank loans		28,229		36,056
Lease liabilities	​	14,877	​	15,888
Other borrowings		3,645		2,605
Other liabilities		169		126
Total financial liabilities		97,431		102,770

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
2020	​	Carrying value	​	Fair value	​	(level 1)	​	(level 2)	​	(level 3)
Financial assets measured at fair value
Other current financial asset		109		109		77		—		32
Long-term investment in financial instruments	​	4,025	​	4,025	​	—	​	2,115	​	1,910
Financial assets measured at OCI	​	​	​	​	​	​	​	​	​	​
Long-term investment in financial instruments	​	20	​	20	​	—	​	—	​	20
Financial liabilities at amortized cost
Interest-bearing loans and other borrowings:
Two-step loans		568		575		—		—		575
Bonds and notes		7,469		8,503		8,017		—		486
Long-term bank loans		28,229		28,301		—		—		28,301
Lease liabilities		14,877		14,877		—		—		14,877
Other borrowings		3,645		3,631		—		—		3,631
Other liabilities	​	169	​	169	​	—	​	—	​	169
Total		59,111		60,210		8,094		2,115		50,001

​

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	Fair value measurement at reporting date using
​		​		​		Quoted prices in		​		​
​	​	​	​	​	​	active markets for	​	​	​	Significant
​	​	​	​	​	​	identical assets or	​	Significant other	​	unobservable
​	​	​	​	​	​	liabilities	​	observable inputs	​	inputs
2021	​	Carrying value	​	Fair value	​	(level 1)	​	(level 2)	​	(level 3)
Financial assets measured at fair value
Other current financial asset		78		78		78		—		—
Long-term investment in financial instruments	​	13,643	​	13,643	​	—	​	8,899	​	4,744
Financial assets measured at OCI	​	​	​	​	​	​	​	​	​	​
Long-term investment in financial instruments	​	18	​	18	​	—	​	—	​	18
Financial liabilities at amortized cost										​
Interest-bearing loans and other borrowings:
Two-step loans		355		351		—		—		351
Bonds and notes		6,993		8,019		8,019		—		—
Long-term bank loans		36,056		36,176		—		—		36,176
Lease liabilities		15,888		15,888		—		—		15,888
Other borrowings		2,605		2,610		—		—		2,610
Other liabilities	​	126	​	126	​	—	​	—	​	126
Total		75,762		76,909		8,097		8,899		59,913

Schedule of reconciliation for items measured at fair value using significant unobservable inputs

​

​	​	​	​	​
​		2020		2021
Beginning balance		1,346		1,962
Gain recognized in consolidated statement of:
Proft or loss		126		936
Other comprehensive income		3		—
Purchase/addition		711		2,068
Settlement/deduction		(224)		(204)
Ending balance		1,962		4,762

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	​	30% - 120%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp27 billion of the Investment value
​	​	​	​	Exit timing	​	1 - 6 years	​	Increase (decrease) in 1 year exit timing would result in an increase(decrease) Rp27 billion of the Investment value
​	​	Multiple and OPM	​	Volatility	​	40% - 80%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp6 billion of the Investment value
​	​	​	​	Exit timing	​	1 - 6 years	​	Increase (decrease) in 1 year exit timing would result in an increase (decrease) Rp13 billion of the Investment value
​	​	​	​	Equity value/revenue multiple	​	8.1x - 10.1x	​	Increase in 1x of equity value/revenue multiple would result in an increase Rp2 billion of the Investment value
Non-listed equity investment - credit rating agency	​	Discounted cash flow	​	Weighted Average Cost of Capital (“WACC”)	​	10.60% - 12.60%	​	1% increase (decrease) in the percentage of WACC would result in an increase (decrease) Rp0 billion of the Investment value
​	​	​	​	Terminal growth rate	​	2.00% - 4.00%	​	1% increase (decrease) in terminal growth rate would result in an increase (decrease) Rp0 billion of the Investment value
Subsidiaries investment	​		​		​		​
Non-listed equity investment - telecommunication	​	Discounted cash flow	​	WACC	​	3.40% - 17.00%	​	0.5% increase (decrease) in WACC would result in an increase (decrease) Rp16 billion of the Investment value
​	​	​	​	Terminal growth rate	​	-2.60% - 5.10%	​	1% increase (decrease) in terminal growth rate would result in an increase (decrease) Rp14 billion of the Investment value
​	​	​	​	​	​	​	​	​
Convertible bonds	​		​		​		​
Non-listed equity investment - technology	​	Backsolve method	​	Volatility	​	60% - 80%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp0 billion of the Investment value
​	​	​		Exit timing		1 -3 years	​	Increase (decrease) in 1 year exit timing would result in an increase (decrease) Rp0 billion of the Investment value
​		Multiple and OPM		Probability of qualified financing		0% - 100%	​	50% increase (decrease) in probability of qualified financing would result in an increase (decrease) Rp0 billion of the Investment value
​		CN with Conversion discount		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

​

​	​	​	​	​	​	​	​	​
​	​	2020			​	2021
​		U.S. Dollar		Japanese Yen		U.S. Dollar		Japanese Yen
​	​	(in billions)	​	(in billions)	​	(in billions)	​	(in billions)
Financial assets		681		61		1,364		1
Financial liabilities		(290)		(3,104)		(211)		(2,314)
Net exposure		391		(3,043)		1,153		(2,313)

Sensitivity analysis of foreign currencies

​

​	​	​
​		Equity/profit (loss)
December 31, 2021
U.S. Dollar (1% strengthening)		164
Japanese Yen (5% strengthening)	​	(14)

Schedule of interest rate profile of interest-bearing financial instruments

​

​	​	​	​	​
​		2020		2021
Fixed rate borrowings		(26,734)		(24,944)
Variable rate borrowings		(37,988)		(43,634)

Schedule of maximum exposure to credit risk of financial assets

​

​	​	​	​	​
​		2020		2021
Cash and cash equivalents		20,589		38,311
Other current financial assets		1,303		493
Trade and other receivable	​	11,554	​	8,705
Contract assets		1,239		2,473
Other non-current assets		218		150
Total		34,903		50,132

Schedule of maturity profile of financial liabilities contractual undiscounted payments

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​		Carrying		Contractual		​		​		​		​		2025 and
​	​	amount	​	cash flows	​	2021	​	2022	​	2023	​	2024	​	thereafter
2020	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Trade and other payables	​	17,577	​	(17,577)		(17,577)		—		—		—		—
Accrued expenses	​	14,265	​	(14,265)		(14,265)		—		—		—		—
Customer deposits	​	698	​	(698)	​	(698)	​	—	​	—	​	—	​	—
Short-term bank loans	​	9,934	​	(9,934)	​	(9,934)	​	—	​	—	​	—	​	—
Interest bearing loans and other borrowings:	​	​	​	​		​		​		​		​		​
Two-step loans	​	568	​	(609)		(204)		(160)		(138)		(107)		—
Bonds and notes	​	7,469	​	(14,052)		(1,231)		(2,817)		(507)		(507)		(8,990)
Long-term bank loans	​	28,229	​	(32,848)		(9,163)		(6,289)		(5,637)		(4,745)		(7,014)
Other borrowings	​	3,645	​	(4,164)		(1,291)		(1,210)		(1,138)		(525)		—
Lease liabilities	​	14,877	​	(17,224)		(5,636)		(3,814)		(2,888)		(1,864)		(3,022)
Other liabilities	​	169	​	(199)	​	(11)	​	(47)	​	(47)	​	(47)	​	(47)
Total	​	97,431	​	(111,570)		(60,010)		(14,337)		(10,355)		(7,795)		(19,073)

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​		Carrying		Contractual		​		​		​		​		2026 and
​	​	amount	​	cash flows	​	2022	​	2023	​	2024	​	2025	​	thereafter
2021	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Trade and other payables	​	17,779	​	(17,779)		(17,779)		—		—		—		—
Accrued expenses	​	15,885	​	(15,885)		(15,885)		—		—		—		—
Customer deposits	​	401	​	(401)	​	(401)	​	—	​	—	​	—	​	—
Short-term bank loans	​	6,682	​	(6,682)	​	(6,682)	​	—	​	—	​	—	​	—
Interest bearing loans and other borrowings:	​	​	​	​		​		​		​		​		​
Two-step loans	​	355	​	(375)		(150)		(128)		(97)		—		—
Bonds and notes	​	6,993	​	(12,821)		(2,817)		(507)		(507)		(2,500)		(6,490)
Long-term bank loans	​	36,056	​	(41,867)		(8,228)		(10,335)		(7,492)		(6,064)		(9,748)
Other borrowings	​	2,605	​	(2,801)		(1,164)		(1,115)		(522)		—		—
Lease liabilities	​	15,888	​	(15,979)		(3,922)		(3,414)		(2,434)		(1,813)		(4,396)
Other liabilities	​	126	​	(148)	​	(11)	​	(34)	​	(34)	​	(34)	​	(35)
Total	​	102,770	​	(114,738)		(57,039)		(15,533)		(11,086)		(10,411)		(20,669)

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The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit.

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