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The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00657/2.1505/AU.1/10/0698- Report No. 00657/2.1505/AU.1/10/0698-
4/1/IV/2026 (lanjutan) 4/1/IV/2026 (continued)
Hal audit utama (lanjutan) Key audit matter (continued)
Respons audit: Audit response:
Kami memeroleh pemahaman atas proses dan We obtained an understanding of the Group’s
metodologi yang digunakan oleh Grup dalam process and methodology in assessing the
mengevaluasi penurunan nilai atas piutang lain- impairment of other receivables.
lain.
Untuk menguji perhitungan penurunan nilai, kami To test the calculation of the impairment, we
melakukan prosedur audit yang mencakup, performed audit procedures which included,
antara lain, mengevaluasi eksposur risiko kredit among others, evaluating the Group’s credit risk
Grup berdasarkan homogenitas karakteristik exposure based on the homogeneity of credit risk
risiko kredit, menguji definisi gagal bayar characteristics, testing the definition of default
terhadap analisa kerugian kredit historis dan against analysis of historical credit loss and
kebijakan risiko kredit Grup, menguji tingkat Group’s credit risk management policies, testing
kerugian historis dengan memeriksa pemulihan historical loss rates by inspecting historical
dan penghapusan historis, memeriksa klasifikasi recoveries and write-offs, checking the
eksposur yang ada ke kelompok umur piutang classification of outstanding exposures to their
lain-lain yang sesuai, dan mengevaluasi corresponding aging of other receivables, and
pertimbangan manajemen atas informasi evaluating management’s consideration of the
berwawasan ke depan yang digunakan dalam forward-looking information used in the
perhitungan KKE. Kami juga menilai kecukupan calculation of ECL. We also assessed the
pengungkapan atas hal ini pada Catatan 2h, 3b adequacy of the disclosures on this matter in
dan 5 atas laporan keuangan konsolidasian. Note 2h, 3b and 5 to the consolidated financial
statements.
Informasi lain Other information
Manajemen bertanggung jawab atas informasi Management is responsible for the other
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan 2025 information included in the 2025 Annual Report
(“Laporan Tahunan”) selain laporan keuangan (the “Annual Report”) other than the
konsolidasian terlampir dan laporan auditor accompanying consolidated financial statements
independen kami. Laporan Tahunan diharapkan and our independent auditor’s report thereon.
akan tersedia bagi kami setelah tanggal laporan The Annual Report is expected to be made
auditor independen ini. available to us after the date of this independent
auditor’s report.
Opini kami atas laporan keuangan konsolidasian Our opinion on the accompanying consolidated
terlampir tidak mencakup Laporan Tahunan, dan financial statements does not cover the Annual
oleh karena itu, kami tidak menyatakan bentuk Report, and accordingly, we do not express any
keyakinan apapun atas Laporan Tahunan form of assurance on the Annual Report.
tersebut.
iv
A member firm of Ernst & Young Global Limited
