XML 64 R19.htm IDEA: XBRL DOCUMENT

LEASES

12 Months Ended

Dec. 31, 2024

LEASES

LEASES

13. LEASES

a.

The Group as a lessee

The Group leases several assets including land rights, building, transmission installation and equipment, vehicles, and others which used in operations, which generally have lease term between 1 and 50 years.

The carrying amounts of right-of-use assets recognized and the movements during the year are as follows:


						Transmission
						installation and
		Land rights		Buildings		equipment		Vehicles		Others		Total
As at January 1, 2023		5,448		542		14,887		520		134		21,531
Additions		1,764		156		7,477		227		893		10,517
Deductions and reclassifications		(42)		(88)		(2,837)		8		1		(2,958)
Depreciation expense		(1,036)		(148)		(3,469)		(236)		(177)		(5,066)
As at December 31, 2023		6,134		462		16,058		519		851		24,024
Additions		1,738		198		7,340		241		920		10,437
Deductions and reclassifications		(152)		(1)		(368)		(2)		(16)		(539)
Depreciation expense		(1,110)		(192)		(3,615)		(266)		(268)		(5,451)
As at December 31, 2024		6,610		467		19,415		492		1,487		28,471

The carrying amounts of the lease liabilities and the movements during the year are as follows:


		2023		2024

As at January 1		18,473		20,302
Accretion of interest		1,015		1,348
Additions (Note 36a)		10,407		10,424
Deductions		(9,593)		(8,149)
As at December 31		20,302		23,925
Current		(5,458)		(5,447)
Non-current		14,844		18,478

The maturity analysis of lease payments is as follows:


		2023		2024
No later than a year		6,513		6,640
Later than 1 year and no later than 5 years		11,460		14,184
Later than 5 years		6,429		8,411
Total lease payments		24,402		29,235
Interest		(4,100)		(5,310)
Net present value of lease payments		20,302		23,925
Current		(5,458)		(5,447)
Non-current		14,844		18,478

In 2023 and 2024, the total fair values of land rights of the Group amounted to Rp28,097 billion and Rp29,612 billion, respectively.

The Group also has certain leases with lease terms of twelve months or less and low-value leases. The Group applies the ‘short-term lease’ and ‘lease of low-value assets’ recognition exemptions for these leases. There are no lease contracts with variable lease payments.

The following are the amounts recognized in profit or loss:


		2023		2024
Depreciation expense of right-of-use assets		5,066		5,451
Expense relating to short-term leases		3,743		3,689
Interest expense on lease liabilities		1,015		1,348
Expense relating to leases of low-value assets		27		4

b.

The Group as a lessor

The Group entered into non-cancelable lease agreements with both third and related parties. The lease agreements cover leased lines, telecommunication equipment and land and building with terms ranging from 1 to 28 years and with expiry dates between 2025 and 2037. Periods may be extended based on the agreement by both parties.

The minimum amount of future lease payments and receipts for operating lease agreements are as follows:


		2023		2024
No later than 1 year		5,099		6,222
Later than 1 year and no later than 5 years		9,412		8,502
Later than 5 years		5,098		3,518
Total		19,609		18,242