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FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2022

FINANCIAL INSTRUMENTS

Schedule of financial assets

​

​	​	​	​	​
​		2021		2022
Amortized cost	​	​	​	​
Cash and cash equivalents	​	38,311	​	31,947
Other current financial assets	​	415	​	1,268
Trade and other receivables	​	8,705	​	8,895
Other non-current assets	​	150	​	186
FVTPL	​	​	​	​
Long-term investment in financial instruments	​	13,643	​	8,508
Other current financial assets	​	78	​	81
FVTOCI	​	​	​	​
Long-term investment in financial instruments	​	18	​	22
Total financial assets		61,320		50,907

​

Schedule of financial liabilities

​

​	​	​	​	​
​		2021		2022
Financial liabilities measured at amortized cost
Trade and other payables		17,779		18,920
Accrued expenses		15,885		15,445
Customers deposits		401		44
Short-term bank loans		6,682		8,191
Two-step loans		355		209
Bonds		6,993		4,793
Long-term bank loans		36,056		29,873
Lease liabilities	​	15,888	​	18,473
Other borrowings		2,605		1,314
Other liabilities		126		170
Total financial liabilities		102,770		97,432

​

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
2021	​	Carrying value	​	Fair value	​	(level 1)	​	(level 2)	​	(level 3)
FVTPL
Other current financial assets		78		78		78		—		—
Long-term investment in financial instruments	​	13,643	​	13,643	​	—	​	8,899	​	4,744
FVTOCI	​	​	​	​	​	​	​	​	​	​
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		6,993		8,019		8,019		—		—
Long-term bank loans		36,056		36,176		—		—		36,176
Other borrowings		2,605		2,610		—		—		2,610
Lease liabilities		15,888		15,888		—		—		15,888
Other liabilities	​	126	​	126	​	—	​	—	​	126
Total		75,762		76,909		8,097		8,899		59,913

​

The following table presents comparison of the carrying amounts and fair values of the Company’s financial instruments, other than those the fair values are considered to approximate their carrying amounts as the impact of discounting is not significant (continued):

​

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	Fair value measurement at reporting date using
​		​		​		Quoted prices in		​		​
​	​	​	​	​	​	active markets for	​	​	​	Significant
​	​	​	​	​	​	identical assets or	​	Significant other	​	unobservable
​	​	​	​	​	​	liabilities	​	observable inputs	​	inputs
2022	​	Carrying value	​	Fair value	​	(level 1)	​	(level 2)	​	(level 3)
FVTPL
Other current financial assets		81		81		81		—		—
Long-term investment in financial instruments	​	8,508	​	8,508	​	2,172	​	—	​	6,336
FVTOCI	​	​	​	​	​	​	​	​	​	​
Long-term investment in financial instruments	​	22	​	22	​	—	​	—	​	22
Financial liabilities at amortized cost										​
Interest-bearing loans and other borrowings:
Two-step loans		209		207		—		—		207
Bonds		4,793		5,614		5,614		—		—
Long-term bank loans		29,873		29,860		—		—		29,860
Other borrowings		1,314		1,311		—		—		1,311
Lease liabilities		18,473		18,473		—		—		18,473
Other liabilities	​	170	​	170	​	—	​	—	​	170
Total		63,443		64,246		7,867		—		56,379

​

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

​

​	​	​	​	​
​		2021		2022
Beginning balance		1,962		4,762
Gain recognized in consolidated statement of:				​
Profit or loss		936		313
Other comprehensive income		—		(31)
Purchase/addition		2,068		1,338
Settlement/deduction		(204)		(24)
Ending balance		4,762		6,358

​

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	​	OPM Backsolve method	​	Volatility	​	30% - 93.99%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp23 billion of the Investment value
​	​	​	​	Exit timing	​	1.25 - 5 Years	​	Increase (decrease) in 1 year exit timing would result in an increase (decrease) Rp22 billion of the Investment value
​	​	CoCos Equity	​	Volatility	​	20% - 93.99%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp13 billion of the Investment value
​	​	​	​	Exit timing	​	1 - 6 Years	​	Increase (decrease) in 1 year exit timing would result in an increase (decrease) Rp10 billion of the Investment value
​	​	​	​	Equity value/revenue multiple	​	2.36x -4.36x	​	Increase in 1x of equity value/revenue multiple would result in an increase Rp3 billion of the Investment value
​	​	Probability-weighted Method	​	IPO Probability	​	30% - 40%	​	50% increase (decrease) in IPO probability would result in an increase (decrease) Rp4 billion of the Investment value
Non-listed equity investment - credit rating agency	​	Discounted cash flow	​	Weighted Average Cost of Capital ("WACC")	​	12% - 22%	​	1% decrease (increase) in the percentage of WACC would result in an increase (decrease) Rp9 billion of the Investment value
​	​	​	​	Terminal growth rate	​	1% - 5%	​	1% increase (decrease) in terminal growth rate would result in an increase (decrease) Rp6 billion of the Investment value
Non-listed equity investment - telecommunication	​	Discounted cash flow	​	WACC	​	3.40% - 14.00%	​	0.5% decrease (increase) in WACC would result in an increase (decrease) Rp6 billion of the Investment value
​	​	​	​	Terminal growth rate	​	1.5% - 3.2%	​	1% increase (decrease) in terminal growth rate would result in an increase (decrease) Rp3 billion of the Investment value
​	​	​	​	​	​	​	​	​
Convertible bonds	​		​		​		​
Non-listed equity investment - technology	​	OPM Backsolve method	​	Volatility	​	33.42% - 48.02%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp2 billion of the Investment value
​	​	​		Exit timing		3.25 - 3.33 Years	​	Increase (decrease) in 1 year exit timing would result in an increase (decrease) Rp2 billion of the Investment value

​

Schedule of exposure to foreign currency risk

​

​	​	​	​	​	​	​	​	​
​	​	2021			​	2022
​		U.S. Dollar		Japanese Yen		U.S. Dollar		Japanese Yen
​	​	(in billions)	​	(in billions)	​	(in billions)	​	(in billions)
Financial assets		1.36		0.00		0.78		0.01
Financial liabilities		(0.21)		(2.31)		(0.19)		(1.57)
Net exposure		1.15		(2.31)		0.59		(1.56)

​

Sensitivity analysis of foreign currencies

​

​	​	​
​		Equity/profit (loss)
December 31, 2022
U.S. Dollar (1% strengthening)		92
Japanese Yen (5% strengthening)	​	(9)

​

Schedule of interest rate profile of interest-bearing financial instruments

​

​	​	​	​	​
​		2021		2022
Fixed rate borrowings		(24,944)		(27,579)
Variable rate borrowings		(43,634)		(35,274)

​

Schedule of maximum exposure to credit risk of financial assets

​

​	​	​	​	​
​		2021		2022
Cash and cash equivalents		38,311		31,947
Other current financial assets		493		1,349
Trade and other receivable, net	​	8,705	​	8,895
Other non-current assets		150		186
Total		47,659		42,377

​

Schedule of maturity profile of financial liabilities contractual undiscounted payments

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​		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:	​	​	​	​		​		​		​		​		​
Two-step loans	​	355	​	(375)		(150)		(128)		(97)		—		—
Bonds	​	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)

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​		Carrying		Contractual		​		​		​		​		2027 and
​	​	amount	​	cash flows	​	2023	​	2024	​	2025	​	2026	​	thereafter
2022	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Trade and other payables	​	18,920	​	(18,920)		(18,920)		—		—		—		—
Accrued expenses	​	15,445	​	(15,445)		(15,445)		—		—		—		—
Customer deposits	​	44	​	(44)	​	(44)	​	—	​	—	​	—	​	—
Short-term bank loans	​	8,191	​	(8,191)	​	(8,191)	​	—	​	—	​	—	​	—
Interest bearing loans:	​	​	​	​		​		​		​		​		​
Two-step loans	​	209	​	(216)		(123)		(93)		—		—		—
Bonds	​	4,793	​	(10,096)		(509)		(510)		(2,574)		(293)		(6,210)
Long-term bank loans	​	29,873	​	(36,301)		(10,020)		(8,346)		(6,871)		(4,874)		(6,190)
Other borrowings	​	1,314	​	(1,394)		(1,027)		(367)		—		—		—
Lease liabilities	​	18,473	​	(21,908)		(5,741)		(4,551)		(2,766)		(2,258)		(6,592)
Other liabilities	​	170	​	(196)	​	(20)	​	(44)	​	(44)	​	(44)	​	(44)
Total	​	97,432	​	(112,711)		(60,040)		(13,911)		(12,255)		(7,469)		(19,036)

​

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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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