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FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2024

FINANCIAL INSTRUMENTS

Schedule of financial assets

​

​	​	​	​	​
​		2023		2024
Amortized cost	​	​	​	​
Cash and cash equivalents	​	29,007	​	33,905
Other current financial assets	​	1,359	​	1,196
Trade and other receivables	​	10,948	​	12,829
Other non-current assets	​	155	​	165
FVTPL	​	​	​	​
Long-term investment in financial instruments	​	8,028	​	8,174
Other current financial assets	​	302	​	89
FVTOCI	​	​	​	​
Long-term investment in financial instruments	​	25	​	51
Total financial assets		49,824		56,409

Schedule of financial liabilities

​

​	​	​	​	​
​		2023		2024
Financial liabilities measured at amortized cost
Trade and other payables		19,049		15,790
Accrued expenses		13,079		14,192
Customers deposits		42		41
Short-term bank loans		9,650		11,525
Two-step loans		84		—
Bonds and MTN		5,343		5,043
Long-term bank loans		32,260		36,341
Other borrowings	​	362	​	—
Lease liabilities		20,302		23,925
Other liabilities		141		104
Total financial liabilities		100,312		106,961

Schedule of fair values of financial assets and liabilities

​

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	Fair value measurement at reporting date using
​		​		​		Quoted prices in		​		​
​	​	​	​	​	​	active markets	​	Significant	​	​
​	​	​	​	​	​	for identical	​	other	​	Significant
​	​	​	​	​	​	assets or	​	observable	​	unobservable
​	​	Carrying	​	​	​	liabilities	​	inputs	​	inputs
2023	​	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

​

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	Fair value measurement at reporting date using
​		​		​		Quoted prices in		​		​
​	​	​	​	​	​	active markets	​	Significant	​	​
​	​	​	​	​	​	for identical	​	other	​	Significant
​	​	​	​	​	​	assets or	​	observable	​	unobservable
​	​	​	​	​	​	liabilities	​	inputs	​	inputs
2024	​	Carrying value	​	Fair value	​	(level 1)	​	(level 2)	​	(level 3)
FVTPL
Other current financial assets		89	​	89	​	89	​	—	​	—
Long-term investment in financial instruments	​	8,174	​	8,174	​	1,668	​	—	​	6,506
FVTOCI	​	​	​	​	​	​	​	​	​	​
Long-term investment in financial instruments	​	51	​	51	​	—	​	—	​	51
Financial liabilities at amortized cost		​	​	​	​	​	​	​	​	​
Interest-bearing loans and other borrowings:		​	​	​	​	​	​	​	​	​
Bonds and MTN		5,043	​	5,669	​	5,669	​	—	​	—
Long-term bank loans		36,341	​	36,472	​	—	​	—	​	36,472
Lease liabilities		23,925	​	23,925	​	—	​	—	​	23,925
Other liabilities	​	104	​	104	​	—	​	—	​	104
Total		73,727		74,484		7,426		—		67,058

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

​

​	​	​	​	​
​		2023		2024
Beginning balance		6,358		5,997
Gain (loss) recognized in consolidated statement of:		​		​
Profit or loss		(617)		575
Other comprehensive income		(70)		3
Purchase/addition		330		49
Settlement/deduction		(4)		(67)
Ending balance		5,997		6,557

Schedule of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets

​

​	​	​	​	​	​	​	​	​
​				Significant		Range		​
​	​	Valuation	​	unobservable	​	(weighted	​	Sensitivity of the input of fair
Industry	​	technique	​	input	​	average)	​	value
Investment in equity	​	​	​	​	​	​	​	​
Non-listed equity investment - technology	​	OPM Backsolve method	​	Volatility	​	27% -80%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp34 billion of the Investment value
​	​	​	​	Exit timing	​	1 - 6 Years	​	Increase (decrease) in 1 year exit timing would result in an increase (decrease) Rp50 billion of the Investment value
​	​	CoCos Equity	​	Volatility	​	19.18% - 119.76%	​	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	​	33% - 100%	​	10% increase (decrease) in the percentage of volatility would result in an increase (decrease) Rp2 billion of the Investment value
​	​	​	​	Time to liquidity	​	1.3 - 4.3 Years	​	Increase (decrease) in 1 year time to liquidity 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% - 24%	​	1% decrease (increase) in the percentage of WACC would result in an increase (decrease) Rp13 billion of the Investment value
​	​	​	​	Terminal growth rate	​	1% - 5%	​	1% increase (decrease) in terminal growth rate would result in an increase (decrease) Rp8 billion of the Investment value
Non-listed equity investment - telecommunication	​	Discounted cash flow	​	WACC	​	3.2% - 14.7%	​	0.5% decrease (increase) in WACC would result in an increase (decrease) Rp0 billion of the Investment value
​	​	​	​	Terminal growth rate	​	1.96% - 3.1%	​	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	​	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

​

​	​	​	​	​	​	​	​	​
​	​	2023			​	2024
​		U.S. Dollar		Japanese Yen		U.S. Dollar		Japanese Yen
​	​	(in billions)	​	(in billions)	​	(in billions)	​	(in billions)
Financial assets		0.83		0.01		1.02		0.01
Financial liabilities		(0.24)		(0.80)		(0.17)		(0.02)
Net exposure		0.59		(0.79)		0.85		(0.01)

Schedule of sensitivity analysis of foreign currencies

​

​	​	​
​		Equity/profit (loss)
December 31, 2024
U.S. Dollar (1% strengthening)		137
Japanese Yen (5% strengthening)	​	(0)

Schedule of interest rate profile of interest-bearing financial instruments

​

​	​	​	​	​
​		2023		2024
Fixed rate borrowings		38,263		48,063
Variable rate borrowings		29,738		28,771

Schedule of maximum exposure to credit risk of financial assets

​

​	​	​	​	​
​		2023		2024
Cash and cash equivalents		29,007		33,905
Other current financial assets		1,661		1,285
Trade and other receivables - net	​	10,948	​	12,829
Other non-current assets		155		165
Total		41,771		48,184

Schedule of maturity profile of financial liabilities contractual undiscounted payments

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​		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)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Carrying

Contractual

​

​

​

​

2029 and

​

​

amount

​

cash flows

​

2025

​

2026

​

2027

​

2028

​

thereafter

2024

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Trade and other payables

​

15,790

​

(15,790)

(15,790)

—

—

—

—

Accrued expenses

​

14,192

​

(14,192)

(14,192)

—

—

—

—

Customer deposits

​

41

​

(41)

​

(41)

​

—

​

—

​

—

​

—

Short-term bank loans

​

11,525

​

(11,525)

​

(11,525)

​

—

​

—

​

—

​

—

Interest bearing loans:

​

​

​

​

​

​

​

​

​

Bonds and MTN

​

5,043

​

(9,307)

(2,763)

(296)

(296)

​

(297)

​

(5,655)

Long-term bank loans

​

36,341

​

(42,701)

(15,419)

(8,442)

(6,086)

​

(4,955)

​

(7,799)

Lease liabilities

​

23,925

​

(29,236)

(6,640)

(4,220)

(3,724)

​

(3,221)

​

(11,431)

Other liabilities

​

104

​

(120)

​

(6)

​

(29)

​

(29)

​

(28)

​

(28)

Total

​

106,961

​

(122,912)

(66,376)

(12,987)

(10,135)

(8,501)

(24,913)

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