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FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2023

FINANCIAL INSTRUMENTS

Schedule of financial assets

​

​	​	​	​	​
​		2022		2023
Amortized cost	​	​	​	​
Cash and cash equivalents	​	31,947	​	29,007
Other current financial assets	​	1,268	​	1,359
Trade and other receivables	​	8,895	​	10,948
Other non-current assets	​	186	​	155
FVTPL	​	​	​	​
Long-term investment in financial instruments	​	8,508	​	8,028
Other current financial assets	​	81	​	302
FVTOCI	​	​	​	​
Long-term investment in financial instruments	​	22	​	25
Total financial assets		50,907		49,824

Schedule of financial liabilities

​

​	​	​	​	​
​		2022		2023
Financial liabilities measured at amortized cost
Trade and other payables		18,920		19,049
Accrued expenses		15,445		13,079
Customers deposits		44		42
Short-term bank loans		8,191		9,650
Two-step loans		209		84
Bonds and MTN		4,793		5,343
Long-term bank loans		29,873		32,260
Other borrowings	​	1,314	​	362
Lease liabilities		18,473		20,302
Other liabilities		170		141
Total financial liabilities		97,432		100,312

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
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 and MTN		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

​

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	Fair value measurement at reporting date using
​		​		​		Quoted prices in		​		​
​	​	​	​	​	​	active markets for	​	​	​	Significant
​	​	​	​	​	​	identical assets or	​	Significant other	​	unobservable
​	​	​	​	​	​	liabilities	​	observable inputs	​	inputs
2023	​	Carrying value	​	Fair value	​	(level 1)	​	(level 2)	​	(level 3)
FVTPL
Other current financial assets		302	​	302	​	302	​	—	​	—
Long-term investment in financial instruments	​	8,028	​	8,028	​	2,056	​	—	​	5,972
FVTOCI	​	​	​	​	​	​	​	​	​	​
Long-term investment in financial instruments	​	25	​	25	​	—	​	—	​	25
Financial liabilities at amortized cost		​	​	​	​	​	​	​	​	​
Interest-bearing loans and other borrowings:		​	​	​	​	​	​	​	​	​
Two-step loans		84	​	83	​	—	​	—	​	83
Bonds and MTN		5,343	​	6,120	​	5,586	​	—	​	534
Long-term bank loans		32,260	​	31,473	​	—	​	—	​	31,473
Other borrowings		362	​	362	​	—	​	—	​	362
Lease liabilities		20,302	​	20,302	​	—	​	—	​	20,302
Other liabilities	​	141	​	141	​	—	​	—	​	141
Total		66,847		66,836		7,944		—		58,892

​

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

​

​	​	​	​	​
​		2022		2023
Beginning balance		4,762		6,358
Gain (loss) recognized in consolidated statement of:		​		​
Profit or loss		313		(617)
Other comprehensive income		(31)		(70)
Purchase/addition		1,338		330
Settlement/deduction		(24)		(4)
Ending balance		6,358		5,997

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
Investment in equity	​	​	​	​	​	​	​	​
Non-listed equity investment - technology	​	OPM Backsolve method	​	Volatility	​	40% - 70%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp36 billion of the Investment value
​	​	​	​	Exit timing	​	1 - 4 Years	​	Increase (decrease) in 1 year exit timing would result in an increase (decrease) Rp54 billion of the Investment value
​	​	​	​	Probability of IPO	​	50%	​	50% increase (decrease) in IPO probability would result in an increase (decrease) Rp0 billion of the Investment value
​	​	CoCos Equity	​	Volatility	​	20% - 100%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp36 billion of the Investment value
​	​	​	​	Exit timing	​	1 - 6 Years	​	Increase (decrease) in 1 year exit timing would result in an increase (decrease) Rp61 billion of the Investment value
​	​	Probability-weighted Method	​	Volatility	​	60% - 80%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp15 billion of the Investment value
​	​	​	​	Exit timing	​	1.25 - 3.25 Years	​	Increase (decrease) in 1 year exit timing would result in an increase (decrease) Rp34 billion of the Investment value
​	​	Recent Transaction	​	Volatility	​	53.66% - 73.66%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp1 billion of the Investment value
​	​	​	​	Exit timing	​	2 - 4 Years	​	Increase (decrease) in 1 year exit timing would result in an increase (decrease) Rp0 billion of the Investment value
​	​	Market movement	​	Volatility	​	45% - 68%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp1 billion of the Investment value
​	​	​	​	Time to liquidity	​	2.3 - 3.3 Years	​	Increase (decrease) in 1 year time to liquidity would result in an increase (decrease) Rp2 billion of the Investment value
Non-listed equity investment - credit rating agency	​	Discounted cash flow	​	Weighted Average Cost of Capital ("WACC")	​	11% - 22%	​	1% increase (decrease) in the percentage of WACC would result in an (decrease) increase Rp10 billion of the Investment value
​	​	​	​	Terminal growth rate	​	1% - 5%	​	1% increase (decrease) in terminal growth rate would result in an increase (decrease) Rp7 billion of the Investment value
Non-listed equity investment - telecommunication	​	Discounted cash flow	​	WACC	​	3.85% - 16.5%	​	0.5% increase (decrease) in WACC would result in an (decrease) increase Rp0 billion of the Investment value
​	​	​	​	Terminal growth rate	​	2% - 3.2%	​	1% increase (decrease) in terminal growth rate would result in an increase (decrease) Rp0 billion of the Investment value
Convertible bonds	​		​		​		​
Non-listed equity investment - technology	​	OPM Backsolve method	​	Volatility	​	10%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp0 billion of the Investment value
​	​	​		Exit timing		1 Year	​	Increase (decrease) in 1 year exit timing would result in an increase (decrease) Rp0 billion of the Investment value
​	​	Market movement	​	Volatility	​	50.80%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp0 billion of the Investment value
​	​	​	​	Time to liquidity	​	3.3 Years	​	Increase (decrease) in 1 year time to liquidity would result in an increase (decrease) Rp0 billion of the Investment value
​		Conversion discount	​	Probability of qualified financing	​	50%	​	50% increase (decrease) in probability of qualified financing would result in an increase (decrease) Rp1 billion of the Investment value

Schedule of exposure to foreign currency risk

​

​	​	​	​	​	​	​	​	​
​	​	2022			​	2023
​		US Dollar		Japanese Yen		US Dollar		Japanese Yen
​	​	(in billions)	​	(in billions)	​	(in billions)	​	(in billions)
Financial assets		0.78		0.01		0.83		0.01
Financial liabilities		(0.19)		(1.57)		(0.24)		(0.80)
Net exposure		0.59		(1.56)		0.59		(0.79)

Sensitivity analysis of foreign currencies

​

​	​	​
​		Equity/profit (loss)
December 31, 2023
U.S. Dollar (1% strengthening)		91
Japanese Yen (5% strengthening)	​	(4)

Schedule of interest rate profile of interest-bearing financial instruments

​

​	​	​	​	​
​		2022		2023
Fixed rate borrowings		27,579		38,263
Variable rate borrowings		35,274		29,738

Schedule of maximum exposure to credit risk of financial assets

​

​	​	​	​	​
​		2022		2023
Cash and cash equivalents		31,947		29,007
Other current financial assets		1,349		1,661
Trade and other receivable, net	​	8,895	​	10,948
Other non-current assets		186		155
Total		42,377		41,771

Schedule of maturity profile of financial liabilities contractual undiscounted payments

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​		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 and MTN	​	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)

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​		Carrying		Contractual		​		​		​		​		2028 and
​	​	amount	​	cash flows	​	2024	​	2025	​	2026	​	2027	​	thereafter
2023	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Trade and other payables	​	19,049	​	(19,049)		(19,049)		—		—		—		—
Accrued expenses	​	13,079	​	(13,079)		(13,079)		—		—		—		—
Customer deposits	​	42	​	(42)	​	(42)	​	—	​	—	​	—	​	—
Short-term bank loans	​	9,650	​	(9,650)	​	(9,650)	​	—	​	—	​	—	​	—
Interest bearing loans:	​	​	​	​		​		​		​		​		​
Two-step loans	​	84	​	(85)		(85)		—		—		—		—
Bonds and MTN	​	5,343	​	(10,163)		(1,086)		(2,574)		(293)	​	(293)	​	(5,917)
Long-term bank loans	​	32,260	​	(38,386)		(11,194)		(8,090)		(6,901)	​	(4,569)	​	(7,632)
Other borrowings	​	362	​	(370)		(370)		—		—	​	—	​	—
Lease liabilities	​	20,302	​	(24,402)		(6,513)		(3,566)		(3,074)	​	(2,574)	​	(8,675)
Other liabilities	​	141	​	(146)	​	(4)	​	(36)	​	(36)	​	(35)	​	(35)
Total	​	100,312	​	(115,372)		(61,072)		(14,266)		(10,304)		(7,471)		(22,259)

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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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