PT Mora Telematika Indonesia Tbk dan Entitas anak/and Its Subsidiaries

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Pada tanggal 30 Juni 2022 dan 31 Desember 2021 serta untuk Periode- periode Enam Bulan yang Berakhir 30 Juni 2022 dan 2021/

As of June 30, 2022 and December 31, 2021 and for the Six-Month

Periods Ended June 30, 2022 and 2021

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31 Desember 2021 dan untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2022 dan 2021/

The Directors’ Statement on the Responsibility for Consolidated Financial Statements of PT Mora Telematika Indonesia Tbk and Its Subsidiaries as of June 30, 2022 and December 31, 2021 and for the Six-Month Periods Ended June 30, 2022 and 2021

LAPORAN KEUANGAN KONSOLIDASIAN - Pada tanggal 30 Juni 2022 dan 31 Desember 2021 serta untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2022 dan 2021/

CONSOLIDATED FINANCIAL STATEMENTS - As of June 30, 2022 and December 31, 2021 and for the Six-Month Periods Ended June 30, 2022 and 2021

Laporan Posisi Keuangan Konsolidasian/Consolidated Statements of Financial Position 1 Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian/

Consolidated Statements of Profit or Loss and Other Comprehensive Income 3 Laporan Perubahan Ekuitas Konsolidasian/Consolidated Statements of Changes in Equity 4 Laporan Arus Kas Konsolidasian/Consolidated Statements of Cash Flows 5 Catatan atas Laporan Keuangan Konsolidasian/Notes to Consolidated Financial Statements 6

Lampiran/Attachment

Laporan Posisi Keuangan-Entitas Induk/Statements of Financial Position - Parent Company i.1 Laporan Laba Rugi dan Penghasilan Komprehensif Lain-Entitas Induk/Statements of Profit or

Loss and Other Comprehensive Income - Parent Company i.3

Laporan Perubahan Ekuitas-Entitas Induk/Statements of Changes in Equity - Parent

Company i.4

Laporan Arus Kas-Entitas Induk/Statements of Cash Flows – Parent Company i.5

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ASET LANCAR CURRENT ASSETS

Kas dan setara kas 1.015.626.496.590 5 1.059.195.935.019 Cash and cash equivalents

Aset pengampunan pajak 100.000.000 4 100.000.000 Tax amnesty assets

Piutang usaha 6 Trade accounts receivable

Pihak berelasi 171.159.376.664 41 79.139.002.676 Related parties

Pihak ketiga - setelah dikurangi Third parties - net of allowance

cadangan kerugian penurunan nilai for impairment of

masing-masing sebesar Rp 37.583.659.725 Rp 37,583,659,725 and Rp 37,583,659,725

dan Rp 37.583.659.725 pada tanggal as of June 30, 2022

30 Juni 2022 dan 31 Desember 2021 521.279.866.702 343.086.673.252 and December 31, 2021, respectively

Piutang lain-lain 16.476.818.844 18.488.239.621 Other accounts receivable

Bagian aset tidak lancar

yang jatuh tempo dalam setahun: Current portion of noncurrent asset:

Piutang konsesi jasa 1.506.164.758.920 7 1.506.164.758.920 Service concession receivable

Uang muka 70.341.561.174 8 72.089.158.670 Advances

Biaya dibayar dimuka 90.729.531.786 9 100.285.225.550 Prepaid expenses

Pajak dibayar dimuka 70.098.890.562 10 134.368.931.143 Prepaid taxes

Aset yang dibatasi penggunaannya 2.881.000.000 11 32.148.574.941 Restricted assets

Aset lancar lain-lain 182.832.982.004 16 97.583.587.825 Other current assets

Jumlah Aset Lancar 3.647.691.283.246 3.442.650.087.617 Total Current Assets

ASET TIDAK LANCAR NONCURRENT ASSETS

Aset yang dibatasi penggunaannya 2.889.732.200 11 3.644.167.725 Restricted assets

Investasi - 12 - Investments

Piutang konsesi jasa -

setelah dikurangi bagian yang Service concession receivable -

jatuh tempo dalam satu tahun: 4.354.289.681.630 7 4.541.712.843.560 net of current portion:

Aset tetap - setelah dikurangi Property and equipment - net of

akumulasi penyusutan masing-masing accumulated depreciation of

sebesar Rp 999.214.378.835 dan Rp 999,214,378,835 and Rp 721,269,881,783

Rp 721.269.881.783 pada tanggal as of June 30, 2022

30 Juni 2022 dan 31 Desember 2021 6.618.388.650.803 13 6.281.794.670.312 and December 31, 2021, respectively

Aset pengampunan pajak - setelah dikurangi Tax amnesty assets - net of

sebesar Rp 733.948.234 dan Rp 668.221.526 Rp 733,948,234 and Rp 668,221,526

pada tanggal 30 Juni 2022 as of June 30, 2022 and

dan 31 Desember 2021 2.187.238.766 4 2.252.965.474 December 31, 2021, respectively

Aset takberwujud - setelah dikurangi Intangible assets - net of

akumulasi amortisasi masing-masing accumulated amortization of

sebesar Rp 11.311.047.608 dan Rp 11,311,047,608 and Rp 9,636,889,245

Rp 9.636.889.245 pada tanggal as of June 30, 2022 and

30 Juni 2022 dan 31 Desember 2021 8.684.499.738 15 7.364.203.492 December 31, 2021, respectively

Aset hak-guna - setelah dikurangi Right-of-use assets - net of

Rp 123.160.036.423 dan Rp 123,160,036,423 and Rp 102,684,604,048

Rp 102.684.604.048 pada tanggal as of June 30, 2022

30 Juni 2022 dan 31 Desember 2021 130.167.931.617 14 144.173.481.642 and December 31, 2021, respectively

Aset pajak tangguhan 9.794.344.965 37 9.284.043.097 Deferred tax assets

Aset lain-lain 184.830.452.122 16 132.524.635.159 Other assets

Jumlah Aset Tidak Lancar 11.311.232.531.841 11.122.751.010.461 Total Noncurrent Assets

JUMLAH ASET 14.958.923.815.087 14.565.401.098.078 TOTAL ASSETS

Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.

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LIABILITAS LIABILITIES

LIABILITAS JANGKA PENDEK CURRENT LIABILITIES

Utang usaha 17 Trade accounts payable

Pihak berelasi 18.023.805.063 41 13.872.719.930 Related parties

Pihak ketiga 820.039.678.604 1.132.948.416.088 Third parties

Utang lain-lain 18 Other accounts payable

Pihak berelasi - 41 6.900.000 Related parties

Pihak ketiga 96.307.897.094 89.334.175.024 Third parties

Utang pajak 67.226.132.857 19 27.883.905.643 Taxes payable

Beban akrual 89.824.816.637 99.990.940.519 Accrued expenses

Uang muka penjualan 17.424.081.600 20 2.399.196.299 Advances from customers

Bagian liabilitas jangka panjang yang akan

jatuh tempo dalam waktu satu tahun: Current portion of long-term liabilities:

Utang bank 1.269.730.711.961 23 1.164.750.861.401 Bank loans

Utang obligasi 459.414.153.589 25 458.861.999.070 Bonds payable

Sukuk ijarah 346.903.504.485 26 346.332.585.924 Sukuk ijarah

Liabilitas sewa 43.465.516.822 24 49.054.755.294 Lease liabilities

Utang non-bank 17.429.951.054 22 20.094.690.773 Non-bank loans

Pendapatan ditangguhkan 33.899.288.897 21 28.935.826.669 Deferred income

Jumlah Liabilitas Jangka Pendek 3.279.689.538.663 3.434.466.972.634 Total Current Liabilities

LIABILITAS JANGKA PANJANG NONCURRENT LIABILITIES

Utang usaha - pihak ketiga 298.306.072.929 17 190.535.191.524 Trade account payable - third parties

Liabilitas pajak tangguhan 23.548.620.955 37 26.754.761.296 Deferred tax liabilities

Uang muka penjualan 501.129.261.175 20 222.925.986.194 Advances from customers

Liabilitas jangka panjang - setelah dikurangi

bagian yang jatuh tempo dalam satu tahun: Long-term liabilities - net of current portion:

Utang bank 3.702.682.931.417 23 3.944.836.394.413 Bank loans

Sukuk ijarah 1.811.034.978.872 26 1.808.992.237.627 Sukuk ijarah

Liabilitas sewa 46.852.279.096 24 66.780.826.096 Lease liabilities

Utang non-bank 30.828.811.714 22 36.536.278.533 Non-bank loans

Pendapatan ditangguhkan 177.499.764.141 21 164.873.032.574 Deferred income

Liabilitas imbalan kerja jangka panjang 120.573.733.322 38 110.321.710.204 Long-term employee benefits liability

Jumlah Liabilitas Jangka Panjang 6.712.456.453.621 6.572.556.418.461 Total Noncurrent Liabilities

JUMLAH LIABILITAS 9.992.145.992.284 10.007.023.391.095 TOTAL LIABILITIES

Ekuitas yang Dapat Diatribusikan kepada Equity Attributable to Owners of

Pemilik Entitas Induk the Company

Modal Saham - nilai nominal Rp 100 per saham Capital Stock - Rp 100 par value per shares

Modal dasar - 32.668.308.891 saham Authorized - 32,668,308,891 shares

Modal ditempatkan dan disetor - Issued and fully paid -

21.121.204.391 saham 2.112.120.439.100 29 2.112.120.439.015 21,121,204,391 shares

Tambahan modal disetor (2.530.088.912) 30 (2.530.088.912) Additional paid-in capital

Surplus revaluasi aset 307.562.464.919 345.024.461.741 Revaluation surplus of property and equipment

Saldo laba Retained earnings

Ditentukan penggunaannya 60.750.031.803 39 59.750.031.803 Appropriate

Belum ditentukan penggunaannya 2.032.238.859.814 1.646.354.820.803 Unappropriate

Komponen ekuitas lainnya 29.710.753.364 25.132.712.831 Others equity component

Jumlah Ekuitas yang Dapat Diatribusikan Total Equity Attributable to Owners of

kepada Pemilik Entitas Induk 4.539.852.460.088 4.185.852.377.281 the Company

Kepentingan Nonpengendali 426.925.362.715 31 372.525.329.702 Non-controlling interest

Jumlah Ekuitas 4.966.777.822.803 4.558.377.706.983 Total Equity

JUMLAH LIABILITAS DAN EKUITAS 14.958.923.815.087 14.565.401.098.078 TOTAL LIABILITIES AND EQUITY

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PENDAPATAN 2.146.381.930.782 32 2.071.397.628.182 REVENUES

BEBAN LANGSUNG (755.157.454.639) 33 (802.278.170.658) DIRECT COSTS

LABA KOTOR 1.391.224.476.143 1.269.119.457.524 GROSS PROFIT

BEBAN USAHA (508.485.861.167) 34 (455.849.136.368) OPERATING EXPENSES

LABA USAHA 882.738.614.976 813.270.321.156 PROFIT FROM OPERATIONS

PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (EXPENSES)

Penghasilan bunga 3.876.920.200 3.761.520.402 Interest income

Laba (rugi) selisih kurs - bersih (5.648.756.152) 3.787.718.733 Gain (loss) on foreign exchange - net

Rugi pelepasan atau penjualan aset tetap (22.928.221) 13 (9.456.058) Loss on disposal or sale of property and equipment

Beban bunga dan keuangan (375.820.756.040) 35 (387.917.714.566) Interest expense and financial charges

Lain-lain - bersih 7.272.514.187 36 1.535.332.200 Others - net

Beban Lain-Lain - Bersih (370.343.006.026) (378.842.599.289) Other Expenses - Net

LABA SEBELUM PAJAK FINAL PROFIT BEFORE FINAL TAX

DAN PAJAK PENGHASILAN 512.395.608.950 434.427.721.867 AND INCOME TAX

Beban pajak final 3.997.837.975 37 5.121.499.227 Final tax expense

LABA SEBELUM PAJAK PENGHASILAN 508.397.770.975 429.306.222.640 PROFIT BEFORE INCOME TAX

BEBAN PAJAK 37 TAX EXPENSE

Pajak kini 108.292.137.982 77.713.107.163 Current tax

Pajak tangguhan (357.604.651) 2.980.880.744 Deferred tax

Beban Pajak - Bersih 107.934.533.331 80.693.987.907 Tax Expense - Net

LABA TAHUN BERJALAN 400.463.237.644 348.612.234.733 PROFIT FOR THE YEAR

PENGHASILAN (RUGI) KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME (LOSS)

Items that will not be reclassified subsequently

Pos yang tidak akan direklasifikasi ke laba rugi to profit or loss

Gain on revaluation of property and Pajak tangguhan atas revaluasi aset tetap 3.358.837.558 37 4.068.502.113 Deffered tax of revaluation assets

Pengukuran kembali liabilitas imbalan pasti - 38 (3.465.976.628) Remeasurement of defined benefit liability

Pajak atas pengukuran Tax relating to remeasurement of defined

kembali liabilitas imbalan pasti - 37 680.061.068 benefit liabilities

3.358.837.558 1.282.586.553

Items that will be reclassified subsequently

Pos yang akan direklasifikasi ke laba rugi to profit and loss -

Selisih kurs penjabaran kegiatan Exchange difference on translation of

usaha luar negeri 4.578.040.533 2.696.442.942 foreign operation

PENGHASILAN (RUGI) KOMPREHENSIF LAIN - OTHER COMPREHENSIVE INCOME (LOSS) -

SETELAH PAJAK 7.936.878.091 3.979.029.495 NET OF TAX

JUMLAH PENGHASILAN KOMPREHENSIF 408.400.115.735 352.591.264.228 TOTAL COMPREHENSIVE INCOME

JUMLAH LABA TAHUN BERJALAN TOTAL PROFIT FOR THE YEAR

YANG DAPAT DIATRIBUSIKAN KEPADA: ATRIBUTABLE TO:

Pemilik entitas induk 346.063.204.631 300.487.794.836 Owners of the Parent Company

Kepentingan non-pengendali 54.400.033.013 31 48.124.439.897 Non-controlling interests

400.463.237.644 348.612.234.733

JUMLAH PENGHASILAN KOMPREHENSIF TOTAL COMPREHENSIVE INCOME

YANG DAPAT DIATRIBUSIKAN KEPADA: ATRIBUTABLE TO:

diatribusikan kepada: attributable to:

Pemilik entitas induk 354.000.082.722 304.503.695.856 Owners of the Parent Company

Kepentingan non-pengendali 54.400.033.013 31 48.087.568.372 Non-controlling interests

408.400.115.735 352.591.264.228

LABA TAHUN BERJALAN PER SAHAM EARNING PER SHARE FROM PROFIT FOR THE YEAR

Dasar 71 40 95 Basic

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Saldo Pada tanggal 1 Januari 2021 298.750.159.015 (2.530.088.912) 431.812.510.351 23.788.420.072 59.750.031.803 2.126.186.016.166 2.937.757.048.495 269.702.999.993 3.207.460.048.488 Balance as of January 1, 2021

Penambahan setoran modal 360.000.812.000 - - - - - 360.000.812.000 - 360.000.812.000 Addition in Capital

Penghasilan komprehensif Comprehensive income

Laba tahun berjalan - - - - - 300.487.794.836 300.487.794.836 48.124.439.897 348.612.234.733 Profit for the year

Penghasilan (rugi) komprehensif lain Other comprehensive income (loss)

Dampak pajak atas revaluasi Tax effect of revaluation

aset tetap 13 - - 4.068.502.113 - - - 4.068.502.113 - 4.068.502.113 fixed assets

Selisih kurs penjabaran kegiatan Exchange difference on translation

usaha luar negeri - - - 2.696.442.942 - - 2.696.442.942 - 2.696.442.942 of foreign operation

Pengukuran kembali liabilitas Remeasurement of long-term

imbalan kerja jangka panjang-bersih 38 - - - - - (2.749.044.035) (2.749.044.035) (36.871.525) (2.785.915.560) employee benefits liability - net

Jumlah penghasilan (rugi) komprehensif - - 4.068.502.113 2.696.442.942 - 297.738.750.801 304.503.695.856 48.087.568.372 352.591.264.228 Total comprehensive income (loss)

Transfer surplus revaluasi aset tetap Transfer from surplus revaluation

ke saldo laba - - (49.815.507.481) - - 49.815.507.481 - - - to retained earnings

Transaksi dengan pemilik Transactions with owners

Deviden dari entitas anak Dividends from subsidiary

non pengendali - - - - - - - (25.300.000) (25.300.000) non controlling interest

Saldo pada tanggal 30 Juni 2021 (Tidak Diaudit) 658.750.971.015 (2.530.088.912) 386.065.504.983 26.484.863.014 59.750.031.803 2.473.740.274.448 3.602.261.556.351 317.765.268.365 3.920.026.824.716 Balance as of June 30, 2021 (Unaudited) Saldo Pada tanggal 31 Desember 2021 2.112.120.439.015 (2.530.088.912) 345.024.461.741 25.132.712.831 59.750.031.803 1.646.354.820.803 4.185.852.377.281 372.525.329.702 4.558.377.706.983 Balance as of December 31, 2021

Penambahan setoran modal 85 - - - - - 85 - 85 Addition in Capital

Penghasilan komprehensif Comprehensive income

Laba tahun berjalan - - - - - 346.063.204.631 346.063.204.631 54.400.033.013 400.463.237.644 Profit for the year

Penghasilan (rugi) komprehensif lain Other comprehensive income (loss)

Dampak pajak atas revaluasi Tax effect of revaluation

aset tetap 13 - - 3.358.837.558 - - - 3.358.837.558 - 3.358.837.558 fixed assets

Selisih kurs penjabaran kegiatan Exchange difference on translation

usaha luar negeri - - - 4.578.040.533 - - 4.578.040.533 - 4.578.040.533 of foreign operation

Jumlah penghasilan (rugi) komprehensif - - 3.358.837.558 4.578.040.533 - 346.063.204.631 354.000.082.722 54.400.033.013 408.400.115.735 Total comprehensive income (loss)

Transfer surplus revaluasi aset tetap Transfer from surplus revaluation

ke saldo laba - - (40.820.834.380) - - 40.820.834.380 - - - to retained earnings

Transaksi dengan pemilik Transactions with owners

Pembentukan cadangan umum 39 - - - - 1.000.000.000 (1.000.000.000) - - - Appropriation for general reserve

Saldo pada tanggal 30 Juni 2022 (Tidak Diaudit) 2.112.120.439.100 (2.530.088.912) 307.562.464.919 29.710.753.364 60.750.031.803 2.032.238.859.814 4.539.852.460.088 426.925.362.715 4.966.777.822.803 Balance as of June 30, 2022 (Unaudited)

Lihat catatan atas laporan keuangan konsolidasian yang merupakan See accompanying notes to consolidated financial statements

bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.

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ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES

Penerimaan kas dari pelanggan 2.740.989.896.351 1.955.727.616.379 Cash receipts from customers

Pembayaran kas kepada pemasok (1.047.968.712.320) (781.956.568.076) Cash paid to suppliers

Pembayaran kas kepada karyawan (274.418.589.885) (168.280.574.453) Cash paid to employees

Kas dihasilkan dari operasi bersih 1.418.602.594.146 1.005.490.473.850 Net cash generated from operations

Penerimaan dari pengembalian pajak 90.345.018.813 106.864.097.504 Cash receipt from tax refund

Penerimaan dari klaim asuransi 5.424.308.392 - Cash Receipt from Insurance Claim

Penerimaan bunga 3.716.579.538 3.942.952.573 Interest received

Pembayaran pajak penghasilan (93.536.289.182) (53.996.611.425) Income tax paid

Pembayaran bunga dan beban keuangan (368.971.063.950) (362.879.325.454) Interest and financial charges paid

Kas Bersih Diperoleh dari Aktivitas Operasi 1.055.581.147.757 699.421.587.048 Net Cash Provided by Operating Activities

ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES

Pencairan Deposito 89.505.042.254 - Withdrawal of restricted deposits

Hasil penjualan aset tetap 891.675.831 7.606.571 Proceeds from sale of property and equipment

Perolehan aset tak berwujud (2.994.454.609) (2.979.343.753) Acquisitions of intangible assets

Pembayaran bunga dan Interest paid and other expense capitalized

biaya - biaya yang dikapitalisasi ke aset tetap (23.500.025.702) (5.140.751.619) to property and equiptment

Penempatan Deposito (59.879.274.789) - Placement of Deposits

Perolehan aset lain-lain (190.502.392.907) (165.454.270.265) Acquisitions of other assets

Perolehan aset tetap (749.617.428.196) (494.507.701.068) Acquisitions of property and equipment

Kas Bersih Digunakan untuk Aktivitas Investasi (936.096.858.118) (668.074.460.134) Net Cash Used in Investing Activities

ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES

Penerimaan dari: Proceeds from:

Utang bank 448.056.545.120 740.000.000.000 Bank loans

Liabilitas sewa 422.957.100 - Lease liabilities

Penerbitan sukuk ijarah - 500.000.000.000 Issuance of sukuk ijarah

Setoran modal - 360.000.812.000 Paid in capital

Utang non-bank - 53.715.626.646 Non-bank loans

Pembayaran: Payment of:

Utang non-bank (10.384.896.374) (9.099.794.342) Non-bank loans

Liabilitas sewa (15.417.789.723) (13.754.649.055) Lease liabilities

Utang bank (592.103.190.736) (492.584.587.361) Bank loans

Utang pemegang saham - (616.873.558.100) Shareholder loan

Kas Bersih Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in)

Aktivitas Pendanaan (169.426.374.613) 521.403.849.788 Financing Activities

KENAIKAN (PENURUNAN) BERSIH NET INCREASE (DECREASE) IN CASH AND

KAS DAN SETARA KAS (49.942.084.974) 552.750.976.702 CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS KAS DAN SETARA KAS AWAL PERIODE 1.059.195.935.019 494.777.973.772 AT THE BEGINNING OF THE PERIOD

Selisih transaksi dalam mata uang asing 6.372.646.545 2.109.488.472 Effect of changes in foreign exchange rates

CASH AND CASH EQUIVALENTS KAS DAN SETARA KAS AKHIR PERIODE 1.015.626.496.590 1.049.638.438.946 AT THE END OF THE PERIOD

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1. Umum 1. General

a. Pendirian dan Informasi Umum a. Establishment and General Information

PT Mora Telematika Indonesia Tbk (Perusahaan) didirikan berdasarkan Akta No. 30 tanggal 8 Agustus 2000 dari Daniel Parganda Marpaung, S.H., notaris di Jakarta. Akta pendirian tersebut telah disahkan oleh Menteri Kehakiman dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan No. C-25621.HT.01- 01.TH.2000 tanggal21 Desember 2000 dan diumumkan dalam Berita Negara No. 58 tertanggal 20 Juli 2007. Anggaran Dasar Perusahaan telah mengalami beberapa kali perubahan, terakhir dengan Akta No. 39 tanggal 21 Desember 2021 dari Aulia Taufani, S.H., notaris di Jakarta, mengenai penambahan modal dasar, modal ditempatkan dan disetor. Perubahan ini telah disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusannya No.AHU-0074543.AH.01.02.

Tahun 2021 tanggal 22 December 2021.

PT Mora Telematika Indonesia Tbk (the Company) was established based on the Notarial Deed No. 30 dated August 8, 2000 of Daniel Parganda Marpaung, S.H., a public notary in Jakarta. The deed of Establishment was approved by the Minister of Justice and Human Rights of the Republic of Indonesia in his Decision Letter No. C-25621.HT.01-01.TH.2000 dated December 21, 2000 and published in the State Gazette No. 58 dated July 20, 2007.

The Company's Articles of Association have been amended several times, most recently by Notarial Deed No. 39 dated December 21, 2021 of Aulia Taufani, S.H., a public notary in Jakarta, concerning additional of the authorized, issued and paid-up shares.

These amendments have been approved by the Minister of Justice and Human Rights of the Republic of Indonesia in his Decision Letter No.AHU-0074543.AH.01.02. Tahun 2021 dated December 22, 2021.

Sesuai dengan pasal 3 Anggaran Dasar Perusahaan, ruang lingkup kegiatan utama Perusahaan adalah menjalankan usaha di bidang jasa teknologi dan telekomunikasi, pengembang, perdagangan, industri komputer, pertambangan, transportasi, pertanian, percetakan dan perbengkelan.

Saat ini Perusahaan menjalankan bidang usaha internet, sewa jaringan interkoneksi, domestik maupun international. Perusahaan menjual produknya di pasar lokal dan luar negeri.

In accordance with article 3 of the Company's Articles of Association, the scope of its activities is mainly to engage in the business of technology and telecommunication services, developer, trading, computer industry, mining, transportation, agricultural, printing and maintenance. The Company is currently engaged in the internet, rental link of interconnection, domestic and international.

The Company sells its products in domestic and foreign markets.

Perusahaan mulai beroperasi pada tahun 2001. Perusahaan berdomisili di Jakarta dan alamat kantor di Graha 9 Lantai 1, 2, dan 6, Jalan Penataran No. 9 Menteng, Jakarta Pusat 10320.

The Company started its commercial operations in 2001. The Company is domiciled in Jakarta and its office is located at Graha 9 Building 1st, 2nd, and 6th floor, Jalan Penataran No. 9 Menteng, Jakarta Pusat 10320.

Entitas Induk Perusahaan adalah PT Candrakarya Multikreasi. Pemegang saham akhir Perusahaan dan entitas anak (selanjutnya disebut sebagai Grup) adalah Ir. Galumbang Menak dan Farida Bau. Grup didirikan di Indonesia dan melakukan kegiatan operasionalnya di Indonesia dan Singapura.

Parent company is PT Candrakarya Multikreasi. Ir. Galumbang Menak and Farida Bau are the ultimate shareholders of the Company and its subsidiaries (herein after referred to as the Group). The Group are incorporated in Indonesia and conduct their operations in Indonesia and Singapore.

(14)

b. Entitas Anak yang Dikonsolidasikan b. Consolidated Subsidiaries

Pada tanggal 30 Juni 2022 dan 31 Desember 2021 entitas anak yang dikonsolidasikan termasuk persentase kepemilikan Perusahaan, adalah sebagai berikut:

As of June 30, 2022 and December 31, 2021, the subsidiaries which were consolidated, including the respective percentages of ownership held by the Company, are as follows:

Tahun awal Operasi/

Start of

Domisili/ Jenis Usaha/ Commercial June 30, December 31, June 30, December 31,

Domicile Nature of Business Operations 2022 2021 2022 2021

Entitas anak langsung/

Directly subsidiaries

Moratel International Pte, Ltd. Singapura/ Jasa teknologi dan 2008 100,00% 100,00% 205.825.511.741 279.293.488.542

(MIPL) Singapore telekomunikasi/

Technology and telecommunication services

PT Palapa Ring Barat (PRB) Indonesia/ Jasa teknologi dan 2016 98,90% 98,90% 1.125.840.424.397 1.156.832.709.443 Indonesia telekomunikasi/

PT Palapa Timur Telematika (PTT) Indonesia/ Jasa teknologi dan 2016 70,00% 70,00% 5.191.252.003.443 5.329.998.939.474 Indonesia telekomunikasi/

PT Oxygen Multimedia Indonesia/ Televisi kabel/ 2015 99,96% 99,96% 503.990.382.402 242.507.722.192

Indonesia (OMI) Indonesia Cable television

PT Indo Pratama Teleglobal (IPT) Indonesia/ Jasa teknologi dan 2021 65,00% 65,00% 613.066.804.718 491.068.052.211 Indonesia telekomunikasi/

Technology and telecommunication services Entitas anak tidak langsung

melalui OMI/Indirectly subsidiary through OMI

PT Oxygen Infrastruktur Indonesia/ Pembangunan sarana dan 2016 0,04% 0,04% 439.897.291.601 461.143.123.675 Indonesia (OII) Indonesia prasaranan jaringan

telekomunikasi/

Construction of facilities and infrastructure of communication networks

Total Assets (Before Elimination) Subsidiaries

Entitas Anak/

Jumlah Aset (Sebelum Eliminasi)/

Persentase Kepemilikan/

Percentage of Ownership

Informasi keuangan entitas anak yang dimiliki oleh kepentingan nonpengendali dalam jumlah material pada tanggal 30 Juni 2022 dan 31 Desember 2021 adalah sebagai berikut:

Financial information of a subsidiary that has material non-controlling interest as of June 30, 2022 and December 31, 2021 follows:

Bagian Kepentingan

Kepemilikan/ Saldo Akumulasi/ Bagian laba/

Equity Interest Held Accumulated Balance Share in Profit

%

PT Palapa Timur Telematika (PTT) 30 352.513.651.808 40.528.672.128 Nama entitas anak

Name of Subsidiary

30 Juni 2022/June 30, 2022 Kepentingan Nonpengendali/

Non-controlling Interest

(15)

Bagian Kepentingan

Kepemilikan/ Saldo Akumulasi/ Bagian laba/

Equity Interest Held Accumulated Balance Share in Profit

%

PT Palapa Timur Telematika (PTT) 30 266.026.452.667 86.487.199.141 31 Desember 2021/December 31, 2021

Nama entitas anak Name of Subsidiary

Kepentingan Nonpengendali/

Non-controlling Interest

Berikut adalah ringkasan informasi keuangan dari PTT. Jumlah-jumlah tersebut sebelum dieliminasi dengan transaksi antar entitas dalam Grup.

The summarized financial information of PTT is provided below. This information is based on amounts before inter-company eliminations.

Ringkasan laporan posisi keuangan pada tanggal 30 Juni 2022 dan 31 Desember 2021:

Summarized statements of financial position as of June 30, 2022 and December 31, 2021:

30 Juni 2022/

June 30, 2022

(Tidak Diaudit/ 31 Desember 2021/

Unaudited) December 31, 2021

Jumlah aset 5.191.252.003.443 5.329.998.939.474 Total assets Jumlah liabilitas 3.881.110.923.651 4.154.953.433.442 Total liabilities Jumlah ekuitas 1.310.141.079.792 1.175.045.506.032 Total equity

Teratribusikan pada: Attributable to:

Pemilik entitas induk 917.098.755.856 822.531.854.224 Owners of parent company Kepentingan nonpengendali 393.042.323.936 352.513.651.808 Non-controlling interest

Ringkasan laporan laba rugi dan penghasilan komprehensif lain pada tahun 30 Juni 2022 dan 2021 adalah sebagai berikut:

Summarized statement of profit or loss and other comprehensive income for June 30, 2022 and 2021 are as follows:

Enam Bulan/ Enam Bulan/

Six Months Six Months

30 Juni 2022/ 30 Juni 2021/

June 30, 2022 June 30, 2021 (Tidak Diaudit/ (Tidak Diaudit/

Unaudited) Unaudited)

Pendapatan 462.937.477.244 504.526.113.903 Revenues

Laba sebelum pajak 177.648.138.136 192.480.746.641 Gain before tax

Laba (rugi) komprehensif lain - (117.889.050) Other comprehensive gain (loss) Jumlah pendapatan komprehensif 135.095.573.760 158.816.491.488 Total comprehensive income

Teratribusikan pada kepentingan Attributable to non-controlling

non pengendali 40.528.672.128 47.644.947.446 interests

(16)

Ringkasan informasi arus kas pada periode 30 Juni 2022 dan 2021 adalah sebagai berikut:

Summarized cash flow information for June 30, 2022 and 2021 are as follows:

Enam Bulan/ Enam Bulan/

Six Months Six Months

30 Juni 2022/ 30 Juni 2021/

June 30, 2022 June 30, 2021 (Tidak Diaudit/ (Tidak Diaudit/

Unaudited) Unaudited)

Operasi 200.549.366.922 182.199.936.527 Operating

Investasi (624.367.855) (2.737.802.396) Investing

Pendanaan (277.988.000.000) (271.988.000.000) Financing

Kenaikan (penurunan) Net increase (decrease)

bersih kas dan bank (78.063.000.933) (92.525.865.869) cash on hand and in banks

Akuisisi Acquisitions

Berdasarkan Akta Jual Beli No. 72 tanggal 24 September 2021, dari Aulia Taufani S.H., notaris di Jakarta, Perusahaan mengakuisisi 65% saham PT Indo Pratama Teleglobal (IPT) dengan imbalan atas pembelian sebesar Rp 18.216.250.000.

Based on Notarial Deed No.72 of Aulia Taufani, S.H. dated September 24, 2021, notary in Jakarta, the Company acquired 65% of the share capital of PT Indo Pratama Teleglobal (IPT) for purchase consideration amounting to Rp 18,216,250,000.

Setelah akuisisi tersebut, Grup berharap untuk dapat meningkatkan eksistensi pasar, serta menurunkan biaya dengan skala ekonomis.

As a result of the acquisition, the Group is expected to increase its presence in this market. It also expects to reduce costs through economies of scale.

Tabel berikut adalah rekonsiliasi imbalan kas yang dialihkan dan arus kas dari penggabungan usaha:

The following table is the reconciliation of cash consideration and cash flows from business combinations:

24 September 2021/

September 24, 2021

Imbalan kas yang dialihkan 18.216.250.000 Cash consideration

Dikurangi saldo kas Less cash balance of

entitas anak yang diakuisisi 20.459.251.233 acquired subsidiary Arus kas masuk - bersih (2.243.001.233) Cash inflows – net

(17)

Rincian aset yang diakuisisi serta liabilitas yang dialihkan adalah sebagai berikut:

Recognized amounts of identifiable assets acquired and liabilities assumed are as follows:

24 September 2021/

September 24, 2021 Nilai Wajar/

Fair Value

Kas dan setara kas 20.459.251.233 Cash and cash equivalents

Aset tetap 201.727.166.051 Property and equipment

Aset tidak berwujud 5.671.663.214 Intangible assets

Uang muka 41.118.062.862 Advances

Piutang usaha 119.922.849.442 Trade accounts receivable

Aset lain-lain 30.915.282.650 Other assets

Utang usaha (183.523.201.893) Trade accounts payable

Utang lain-lain (1.215.368.677) Other accounts payable

Liabilitas imbalan kerja jangka panjang (2.172.979.463) Long-term employee benefits liability Utang bank jangka panjang (120.641.471.561) Long-term bank loans

Liabilitas lain-lain (83.053.811.899) Other liabilities Aset bersih teridentifikasi 29.207.441.959 Net identifiable assets Kepentingan nonpengendali 10.222.604.686 Non-controlling interests

Kepentingan pengendali 18.984.837.274 Controlling interest

Imbalan atas pembelian (18.216.250.000) Purchase consideration

Keuntungan dari akuisisi saham 768.587.274 Gain on bargain purchase of subsidiary

Biaya-biaya terkait akuisisi sebesar Rp 290.000.000 dibukukan pada akun beban administrasi dalam laba rugi tahun 2021.

Acquisition-related costs of Rp 290,000,000 have been charged to administrative expenses in the profit or loss in 2021.

c. Dewan Komisaris, Direksi, dan Karyawan c. Board of Commissioners, Directors, and Employees

Pada tanggal 30 Juni 2022 dan 31 Desember 2021, berdasarkan Keputusan

Sirkuler Para Pemegang Saham Sebagai Pengganti Rapat Umum Pemegang Saham Luar Biasa yang diadakan tanggal 17 Maret 2022, yang didokumentasikan dalam Akta Notaris No. 34 dari Aulia Taufani, S.H., notaris di Jakarta, adalah sebagai berikut:

As of June 30, 2022 and December 31, 2021, based on Circular Decision of the Stockholders as a replacement of Extraordinary Stockholders Meeting hold on March 17, 2022, as documented in Notarial Deed No. 34, of Aulia Taufani, S.H., a public notary in Jakarta, the Company’s management consists of the following:

Komisaris Board of Commissioners

Komisaris Utama : Indra Nathan Kusnadi : President Commissioner

Komisaris : Doktorandus Karim Panjaitan : Commissioner

Komisaris Independen : Kanaka Puradiredja : Independent Commissioner

Direktur Directors

Direktur Utama : Ir.Galumbang Menak : President Director

Wakil Direktur Utama : Jimmy Kadir : Vice President Director

(18)

Pada tanggal 30 Juni 2022 dan 31 Desember 2021, Perusahaan dan entitas anaknya memiliki masing-masing 1.541 dan 1.570 karyawan (tidak diaudit).

As of June 30, 2022 and December 31, 2021, the Company and its subsidiaries have 1.541 and 1.570 employees, respectively (unaudited).

d. Penyelesaian Laporan Keuangan Konsolidasian

d. Completion of Consolidated Financial Statements

Laporan keuangan konsolidasian PT Mora Telematika Indonesia Tbk dan entitas anak untuk periode yang berakhir 30 Juni 2022, telah diselesaikan dan diotorisasi untuk terbit pada tanggal 15 Agustus 2022 oleh Direksi Perusahaan yang bertanggung jawab atas penyusunan dan penyajian laporan keuangan konsolidasian tersebut.

The consolidated financial statements of PT Mora Telematika Indonesia Tbk and its subsidiaries for the year ended June 30, 2022 were completed and authorized for issuance on August 15, 2022 by the Company’s Directors who are responsible for the preparation and presentation of the consolidated financial statements.

2. Ikhtisar Kebijakan Akuntansi dan Pelaporan Keuangan Penting

2. Summary of Significant Accounting and Financial Reporting Policies

a. Dasar Penyusunan dan Pengukuran Laporan Keuangan Konsolidasian

a. Basis of Consolidated Financial Statements Preparation and Measurement

Laporan keuangan konsolidasian disusun dan disajikan dengan menggunakan Standar Akuntansi Keuangan di Indonesia, meliputi pernyataan dan interpretasi yang diterbitkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (IAI), Dewan Standar Akuntansi Syariah IAI, dan Peraturan OJK No. VIII.G.7 tentang

“Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik”.

The consolidated financial statements have been prepared and presented in accordance with Indonesian Financial Accounting Standards “SAK”, which comprise the statements and interpretations issued by the Board of Financial Accounting Standards of the Institute of Indonesia Chartered Accountants (IAI), Board of Sharia Accountants of IAI, and OJK Regulation No.

VIII.G.7. Such consolidated financial statements are an English translation of the Group’s statutory report in Indonesia.

Dasar pengukuran laporan keuangan konsolidasian ini adalah konsep biaya perolehan, kecuali beberapa akun tertentu disusun berdasarkan pengukuran lain, sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut.

Laporan keuangan konsolidasian ini disusun dengan metode akrual, kecuali laporan arus kas.

The measurement basis used is the historical cost, except for certain accounts which are measured on the bases described in the related accounting policies. The consolidated financial statements, except for the consolidated statements of cash flows, are prepared under the accrual basis of accounting.

Laporan arus kas konsolidasian disusun dengan menggunakan metode langsung dengan mengelompokkan arus kas dalam aktivitas operasi, investasi, dan pendanaan.

The consolidated statements of cash flows are prepared using the direct method with classifications of cash flows into operating, investing, and financing activities.

Kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian untuk periode yang berakhir 30 Juni 2022 adalah konsisten dengan kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan konsolidasian untuk tahun yang berakhir 31 Desember 2021.

The accounting policies adopted in the preparation of the consolidated financial statements for the period ended June 30, 2022 are consistent with those adopted in the preparation of the consolidated financial statements for the year ended December 31, 2021.

(19)

Mata uang yang digunakan dalam penyusunan dan penyajian laporan keuangan konsolidasian adalah mata uang Rupiah (Rp) yang juga merupakan mata uang fungsional Perusahaan.

The currency used in the preparation of the consolidated financial statements is the Indonesian Rupiah (Rp), which is also the functional currency of the Company.

b. Prinsip Konsolidasi b. Principles of Consolidation

Laporan keuangan konsolidasian meliputi laporan keuangan Perusahaan dan entitas- entitas (termasuk entitas terstruktur) yang dikendalikan oleh Perusahaan dan entitas anak (Grup). Pengendalian diperoleh apabila Grup memiliki seluruh hal berikut ini:

The consolidated financial statements incorporate the financial statements of the Company and entities (including structured entities) controlled by the Company and its subsidiaries (the Group). Control is achieved when the Group has all the following:

 kekuasaan atas investee;  power over the investee;

 eksposur atau hak atas imbal hasil variabel dari keterlibatannya dengan investee; dan

 is exposed, or has rights, to variable returns from its involvement with the investee; and

 kemampuan untuk menggunakan kekuasaannya atas investee untuk mempengaruhi jumlah imbal hasil Grup.

 the ability to use its power to affect its returns.

Pengkonsolidasian entitas anak dimulai pada saat Grup memperoleh pengendalian atas entitas anak dan berakhir pada saat Grup kehilangan pengendalian atas entitas anak. Secara khusus, penghasilan dan beban entitas anak yang diakuisisi atau dilepaskan selama tahun berjalan termasuk dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian sejak tanggal Grup memperoleh pengendalian sampai dengan tanggal Grup kehilangan pengendalian atas entitas anak.

Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group losses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary.

Seluruh aset dan liabilitas, ekuitas, penghasilan, beban dan arus kas dalam intra kelompok usaha terkait dengan transaksi antar entitas dalam Grup dieliminasi secara penuh dalam laporan keuangan konsolidasian.

All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation.

Laba rugi dan setiap komponen penghasilan komprehensif lain diatribusikan kepada pemilik Perusahaan dan kepentingan nonpengendali (KNP) meskipun hal tersebut mengakibatkan KNP memiliki saldo defisit.

Profit or loss and each component of other comprehensive income are attributed to the owners of the Company and to the non- controling interest (NCI) even if this results in the NCI having a deficit balance.

KNP disajikan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan dalam ekuitas pada laporan posisi keuangan konsolidasian, terpisah dari bagian yang dapat diatribusikan kepada pemilik Perusahaan.

NCI are presented in the consolidated statement of profit or loss and other comprehensive income and under the equity section of the consolidated statement of financial position, separately from the corresponding portion attributable to owners of the Company.

(20)

Transaksi dengan KNP yang tidak mengakibatkan hilangnya pengendalian dicatat sebagai transaksi ekuitas. Selisih antara nilai wajar imbalan yang dialihkan dengan bagian relatif atas nilai tercatat aset bersih entitas anak yang diakuisisi dicatat di ekuitas. Keuntungan atau kerugian dari pelepasan kepada KNP juga dicatat di ekuitas.

Transactions with NCI that do not result in loss of control are accounted for as equity transactions. The difference between the fair value of any consideration paid and the relevant share acquired of the carrying value of net assets of the subsidiary is recorded in equity. Gains or losses on disposals to NCI are also recorded in equity.

c. Kombinasi Bisnis c. Accounting for Business Combination

Kombinasi bisnis, kecuali kombinasi bisnis entitas sepengendali, dicatat dengan menggunakan metode akuisisi. Biaya perolehan dari sebuah akuisisi diukur pada nilai agregat imbalan yang dialihkan, diukur pada nilai wajar pada tanggal akuisisi dan jumlah setiap KNP pada pihak yang diakuisisi. Untuk setiap kombinasi bisnis, pihak pengakuisisi mengukur KNP pada entitas yang diakuisisi pada nilai wajar atau sebesar proporsi kepemilikan KNP atas aset neto yang teridentifikasi dari entitas yang diakuisisi. Biaya-biaya akuisisi yang timbul dibebankan pada laporan laba rugi.

Business combinations, except business combination among entities under common control, are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, measured at acquisition date fair value and the amount of any NCI in the acquiree. For each business combination, the acquirer measures the NCI in the acquiree either at fair value or at the proportionate share of the acquiree’s identifiable net assets. Acquisition related costs incurred are changed to profit or loss.

Ketika melakukan akuisisi atas sebuah bisnis, Grup mengklasifikasikan dan menentukan aset keuangan yang diperoleh dan liabilitas keuangan yang diambil alih berdasarkan pada persyaratan kontraktual, kondisi ekonomi dan kondisi terkait lain yang ada pada tanggal akuisisi. Efektif 1 Januari 2021, saat penerapan amandemen PSAK No. 22 “Kombinasi Bisnis”, Grup dapat memilih untuk menerapkan ‘pengujian konsentrasi nilai wajar’ yang mengijinkan penilaian yang disederhanakan apakah rangkaian aktivitas dan aset yang diakuisisi bukan merupakan suatu bisnis. Pengujian konsentrasi dapat diterapkan secara terpisah untuk setiap transaksi. Pengujian konsentrasi opsional terpenuhi jika secara substansial seluruh nilai wajar aset bruto yang diakuisisi terkonsentrasi dalam aset teridentifikasi tunggal atau kelompok aset teridentifikasi serupa. Jika pengujian terpenuhi, rangkaian aktivitas dan aset ditentukan bukan merupakan suatu bisnis dan tidak diperlukan penilaian lanjutan. Jika pengujian tidak terpenuhi atau jika Grup memilih untuk tidak menerapkan pengujian tersebut, penilaian yang detail harus dilakukan sesuai dengan persyaratan normal dalam PSAK No. 22.

When the Group acquires a business, it assesses the financial assets acquired and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as of the acquisition date. Effective January 1, 2021, upon adoption of the Amendment to PSAK No. 22 “Business Combination”, the Group has an option to apply a ‘fair value concentration test’ that permits a simplified assessment of whether an acquired set of activities and assets is not a business. The concentration test can be applied on a transaction-by-transaction basis. The optional concentration test is met if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If the test is met, the set of activities and assets is determined not to be a business and no further assessment is needed. If the test is not met, or if the Group elects not to apply the test, a detailed assessment must be performed applying the normal requirements in PSAK No. 22.

(21)

Pada tanggal akuisisi, nilai agregat dari imbalan yang dialihkan lebih kecil dari nilai wajar aset neto entitas anak yang diakuisisi, selisih tersebut diakui dalam laba rugi.

At acquisition date, the aggregate of the consideration transferred is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized in profit or loss.

d. Penjabaran Mata Uang Asing d. Foreign Currency Translation

Mata Uang Fungsional dan Pelaporan Functional and Reporting Currencies Akun-akun yang tercakup dalam laporan

keuangan setiap entitas dalam Grup diukur menggunakan mata uang dari lingkungan ekonomi utama dimana entitas beroperasi (mata uang fungsional).

Items included in the financial statements of each of the Group’s companies are measured using the currency of the primary economic environment in which the entity operates (the functional currency).

Laporan keuangan konsolidasian disajikan dalam Rupiah, yang merupakan mata uang fungsional Perusahaan dan mata uang penyajian Grup.

The consolidated financial statements are presented in Rupiah which is the Company’s functional and the Group’s presentation currency.

Transaksi dan Saldo Transactions and Balances

Transaksi dalam mata uang asing dijabarkan kedalam mata uang fungsional menggunakan kurs pada tanggal transaksi.

Keuntungan atau kerugian selisih kurs yang timbul dari penyelesaian transaksi dan dari penjabaran pada kurs akhir tahun atas aset dan liabilitas moneter dalam mata uang asing diakui dalam laba rugi.

Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in profit or loss.

Pada tanggal 30 Juni 2022 dan 31 Desember 2021, kurs konversi yakni kurs tengah Bank Indonesia, yang digunakan oleh Grup adalah sebagai berikut:

As of June 30, 2022 and December 31, 2021, the conversion rates used by the Group were the middle rates of Bank Indonesia as follows:

30 Juni/ 31 Desember/

June 30, December 31,

2022 2021

1 Dolar Amerika Serikat (USD) 14.848 14.269 1 United States Dollar (U.S) 1 Dolar Singapura (SGD) 10.685 10.534 1 Singapore Dollar (SGD)

1 Euro (EUR) 15.610 16.127 1 Euro (EUR)

(22)

Kelompok Usaha Grup Group’s Companies Hasil usaha dan posisi keuangan dari

kelompok usaha Grup yang memiliki mata uang fungsional yang berbeda dengan mata uang pelaporan, dijabarkan pada mata uang pelaporan sebagai berikut:

The results and financial position of all the Group’s companies that have a functional currency different from the reporting currency are translated into the reporting currency as follows:

a. aset dan liabilitas dari setiap laporan posisi keuangan yang disajikan, dijabarkan pada kurs penutup pada tanggal laporan posisi keuangan;

a. assets and liabilities for each statement of financial position presented are translated at the closing rate at the date of that statement of financial position;

b. penghasilan dan beban untuk setiap laporan laba rugi dijabarkan menggunakan kurs rata-rata; dan

b. income and expenses for each statement of income are translated at average exchange rates; and

c. seluruh selisih kurs yang timbul diakui sebagai komponen ekuitas yang terpisah.

c. all resulting exchange differences are recognized as a separate component of equity.

Mata uang fungsional dari Moratel International Pte. Ltd. (MIPL) adalah Dolar Amerika Serikat. Laporan keuangan MIPL telah dijabarkan kedalam mata uang pelaporan dengan mengunakan kurs berikut ini:

The functional currency of Moratel International Pte. Ltd. (MIPL) is U.S. Dollar. The financial statements of MIPL was translated into reporting currency using the following exchange rates:

30 Juni/ 31 Desember/

June 30, December 31,

2022 2021

Akun-akun laporan posisi keuangan Statement of financial position accounts

Dolar Amerika Serikat (USD) 14.848 14.269 United States Dollar (USD)

Akun-akun laporan laba rugi dan Statement of profit or loss and other

penghasilan komprehensif lain comprehensive income accounts

Dolar Amerika Serikat (USD) 14.559 14.187 United States Dollar (USD)

Selisih kurs yang timbul dari penjabaran investasi neto dalam kegiatan usaha luar negeri disajikan dalam ekuitas. Jika kegiatan usaha luar negeri tersebut dilepaskan, maka selisih kurs yang berasal dari penjabaran investasi neto dalam kegiatan usaha luar negeri tersebut, yang sebelumnya disajikan dalam ekuitas, diakui dalam laba rugi, sebagai bagian dari keuntungan atau kerugian penjualan.

The translation of the net investment in foreign entity is taken to equity. When a foreign operation is sold, exchange differences arising from the translation of the net investment in such foreign operation taken to equity are recognized in profit or loss, as part of thegain or loss on sale.

e. Transaksi Pihak Berelasi e. Transactions with Related Parties

Orang atau entitas dikategorikan sebagai pihak berelasi Grup apabila memenuhi definisi pihak berelasi berdasarkan PSAK No. 7 “Pengungkapan Pihak-pihak Berelasi”.

A person or entity is considered a related party of the Group if it meets the definition of a related party in PSAK No. 7 “Related Party Disclosures”.

Semua transaksi signifikan dengan pihak berelasi telah diungkapkan dalam laporan keuangan konsolidasian.

All significant transactions with related parties are disclosed in the consolidated financial statements.