BANK LAIN
III. Penyertaan saham Investments in shares
12. ACCEPTANCES RECEIVABLE AND PAYABLE (continued)
a. Tagihan akseptasi (lanjutan) a. Acceptances receivable (continued) (ii) Berdasarkan kolektibilitas (ii) By collectibility
30 September/ 31 Desember/
September 30 , December 31,
2012 2011
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Klasifikasi Classification
Lancar 831.635 932.119 Current
Dikurangi: Penyisihan kerugian
penurunan nilai (7.745) (9.353) Less: Allowance for impairment losses
823.890
922.766
(iii) Berdasarkan jatuh tempo (iii) By maturity
30 September/ 31 Desember/
September 30, December 31,
2012 2011
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Rupiah Rupiah
< = 1 bulan 37.299 21.741 < = 1 month
> 1 bulan - 3 bulan 2.696 17.981 > 1 month - 3 months
> 3 bulan - 6 bulan 7.482 7.498 > 3 months - 6 months
47.477
47.220
Mata uang asing Foreign currencies
< = 1 bulan 263.509 257.880 < = 1 month
> 1 bulan - 3 bulan 337.390 233.986 > 1 month - 3 months
> 3 bulan - 6 bulan 180.926 393.033 > 3 months - 6 months
> 6 bulan - 12 bulan 2.333 - > 6 months - 12 months
784.158
884.899
831.635
932.119
(iv) Penyisihan kerugian penurunan nilai (iv) Allowance for impairment losses Perubahan penyisihan kerugian
penurunan nilai adalah sebagai berikut:
The changes in the allowance for impairment losses were as follows:
30 September/ 31 Desember/
September 30, December 31,
2012 2011
(Tidak Diaudit/ (Diaudit/
09010000_01 Unaudited) Audited)
9.353
2.144
tahun berjalan (Catatan 34) (2.114) 6.962 the period/year (Note 34)
506
247 7.745
9.353
(Pemulihan)/penyisihan selama periode/ (Reversal)/provision during
Saldo awal Beginning balance
Selisih akibat perbedaan kurs Exchange rate differrences
Saldo akhir Ending balance
100
(lanjutan) (continued)
a. Tagihan akseptasi (lanjutan) a. Acceptances receivable (continued) (iv) Penyisihan kerugian penurunan nilai
(lanjutan)
(iv) Allowance for impairment losses (continued)
Pada tanggal 30 September 2011, penyisihan selama periode berjalan adalah sebesar Rp4.357 (Catatan 34).
As of September 30, 2011, provision during the period amounted to Rp4,357 (Note 34).
Manajemen berpendapat bahwa jumlah penyisihan kerugian penurunan nilai telah memadai.
Management believes that the allowance for impairment losses is adequate.
b. Liabilitas akseptasi b. Acceptances payable
30 September/ 31 Desember/
September 30, December 31,
2012 2011
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Rupiah Rupiah
Pihak ketiga Third parties
Bank lain 47.477 47.220 Other banks
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 41) Related parties (Note 41)
Bank lain 17.784 33.424 Other banks
Pihak ketiga Third parties
Bank lain 765.058 851.104 Other banks
Nasabah 1.316 371 Debtors
766.374
851.475 784.158
884.899 831.635
932.119
Informasi mengenai transaksi dengan pihak berelasi dan jatuh tempo diungkapkan pada Catatan 41 dan 52.
Information on related parties and maturities are disclosed in Notes 41 and 52.
kecuali dinyatakan lain) unless otherwise stated)
101
13. ASET TETAP 13. FIXED ASSETS
30 September/ 31 Desember/
September 30, December 31,
2012 2011
(Tidak Diaudit/ (Diaudit/
14000000_01 Unaudited) Audited)
Biaya perolehan At cost
Kepemilikan langsung: Direct ownership:
Tanah 319.274 317.422 Land
Buildings, including
Bangunan, termasuk renovasi 417.542 405.227 leasehold improvements
Peralatan kantor 644.423 596.087 Office equipment
Instalasi 352.634 315.198 Installations
Kendaraan bermotor 71.272 57.672 Vehicles
Aset dalam penyelesaian 1.156 9.012 Construction in progress
1.806.301
1.700.618
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Direct ownership:
Buildings, including
Bangunan, termasuk renovasi 171.445 152.691 leasehold improvements
Peralatan kantor 425.336 369.540 Office equipment
Instalasi 242.562 226.056 Installations
Kendaraan bermotor 30.174 29.448 Vehicles
869.517
777.735
Nilai buku bersih 936.784 922.883 Net book value
Mutasi aset tetap dan akumulasi penyusutan konsolidasian adalah sebagai berikut:
Movements of consolidated fixed assets and accumulated depreciation were as follows:
Penjabaran kurs/
Reklasifikasi/
Foreign currency
1 Januari/ Penambahan/ Pengurangan/ translation/ 30 September/
14000000_02 January Additions Deductions Reclassifications September
Biaya perolehan At cost
Kepemilikan langsung: Direct ownership:
Tanah 317.422 1.852 - - 319.274 Land Buildings, including Bangunan, termasuk renovasi 405.227 12.529 73 (141) 417.542 leasehold improvements Peralatan kantor 596.087 38.792 2.672 12.216 644.423 Office equipment Instalasi 315.198 38.084 3.453 2.805 352.634 Installations Kendaraan bermotor 57.672 25.997 12.493 96 71.272 Vehicles
9.012
7.953 1.023 (14.786) 1.156 Construction in progress 1.700.618
125.207 19.714 190 1.806.301
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Direct ownership:
Buildings, including Bangunan, termasuk renovasi 152.691 18.810 56 - 171.445 leasehold improvements Peralatan kantor 369.540 58.345 2.598 49 425.336 Office equipment Instalasi 226.056 19.693 3.228 41 242.562 Installations Kendaraan bermotor 29.448 10.393 9.683 16 30.174 Vehicles
777.735
107.241 15.565 106 869.517
Nilai buku bersih 922.883 936.784 Net book value
(Tidak Diaudit/Unaudited )
Aset dalam penyelesaian
30 September/September 30, 2012
102
Penjabaran kurs/
Reklasifikasi/
Foreign currency
1 Januari/ Penambahan/ Pengurangan/ translation/ 31 Desember/
14000000_02 January Additions Deductions Reclassifications December
Biaya perolehan At cost
Kepemilikan langsung: Direct ownership:
Tanah 317.422 - - - 317.422 Land Buildings, including Bangunan, termasuk renovasi 372.058 44.341 9.710 (1.462) 405.227 leasehold improvements Peralatan kantor 503.377 133.918 46.980 5.772 596.087 Office equipment Instalasi 265.282 38.796 2.612 13.732 315.198 Installations Kendaraan bermotor 48.436 20.702 11.468 2 57.672 Vehicles
20.844
8.745 853 (19.724) 9.012 Constructions in progress 1.527.419
246.502 71.623 (1.680) 1.700.618
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Direct ownership:
Buildings, including Bangunan, termasuk renovasi 133.111 23.398 3.719 (99) 152.691 leasehold improvements Peralatan kantor 354.652 70.646 44.765 (10.993) 369.540 Office equipment Instalasi 199.747 17.679 2.371 11.001 226.056 Installations Kendaraan bermotor 23.170 13.285 7.014 7 29.448 Vehicles
710.680
125.008 57.869 (84) 777.735
Nilai buku bersih 816.739 922.883 Net book value
(Diaudit/Audited )
Aset dalam penyelesaian
31 Desember/December 31, 2011
Pengurangan aset tetap di atas termasuk penjualan aset dengan rincian sebagai berikut:
The above deductions in fixed assets include sale of assets with details as follows:
30 September/ 31 Desember/
September 30, December 31,
2012 2011
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Nilai buku 2.925 4.638 Book value
Harga jual 5.147 6.860 Selling price
Laba penjualan aset tetap 2.222 2.222 Gains from sale of fixed assets
Rincian aset dalam penyelesaian per 30 September 2012 dan 31 Desember 2011 adalah sebagai berikut:
Details of construction in progress as of September 30, 2012 and December 31, 2011 are as follows:
Persentase penyelesaian/
Jumlah/ Percentage of Estimasi penyelesaian/
Total completion Estimated of completion
Peralatan kantor 1.156 83% Desember/December 2012 Office equipment
(Tidak Diaudit/Unaudited ) 30 September/September 30, 2012
kecuali dinyatakan lain) unless otherwise stated)
103
13. ASET TETAP (lanjutan) 13. FIXED ASSETS (continued)
Persentase penyelesaian/
Jumlah/ Percentage of Estimasi penyelesaian/
Total completion Estimated of completion
Peralatan kantor 2.853 50% Maret/March 2012 Office equipment
Peralatan kantor 300 96% Desember/December 2012 Office equipment
Instalasi 5.859 92% Desember/December 2012 Installations
9.012
(Diaudit/Audited ) 31 Desember/December 31, 2011
Pada bulan September 1998, Bank melakukan penilaian kembali atas aset tetap tertentu yang berada di Indonesia berdasarkan Surat Keputusan Menteri Keuangan Republik Indonesia No. 384/KMK.04/1998 tanggal 14 Agustus 1998 dan Surat Edaran Direktorat Jenderal Pajak No. SE-29/PJ.42/1998 tanggal 17 September 1998.
Penilaian kembali meliputi aset tetap per 30 September 1998. Berdasarkan laporan penilai dari PT Insal Utama, perusahaan penilai, tanggal 10 Juni 1998, penilaian kembali aset tetap tersebut menggunakan metode perbandingan data pasar untuk penilaian tanah dan metode kalkulasi biaya untuk penilaian aset tetap lainnya. Pada tanggal 25 Maret 1999, Bank telah memperoleh persetujuan dari Kantor Pajak dalam Surat Keputusan No. KEP-7/WPJ-06/KP.0404/1999. Selisih penilaian kembali aset tetap tersebut sebesar Rp1.343.195.
In September 1998, the Bank revalued certain fixed assets located in Indonesia based on Decision Letter of the Minister of Finance of the Republic of Indonesia No. 384/KMK.04/1998 dated August 14, 1998 and Circular Letter of the Director General of Taxation No. SE-29/PJ.42/1998 dated September 17, 1998.
The revaluation covered fixed assets as of September 30, 1998. Based on the appraisal report of PT Insal Utama, an appraisal company, dated June 10, 1998, the revaluation was determined using the market data approach method for land, and cost calculation method for other fixed assets.
On March 25, 1999, the Bank obtained an approval from the tax office, through its Decision Letter No. KEP-7/WPJ-06/KP.0404/1999.
Revaluation increment on such fixed assets amounted to Rp1,343,195.
Pada tahun 2002, Bank melakukan penilaian kembali aset tetapnya yang berada di Indonesia per tanggal 31 Desember 2001. Berdasarkan laporan penilai independen PT Insal Utama No. IV-02-183 tanggal 20 Juni 2002, terdapat penyesuaian negatif sebesar Rp146.103. Penilaian kembali aset tetap tersebut menggunakan metode perbandingan data pasar untuk penilaian tanah dan kendaraan dan metode kalkulasi biaya untuk penilaian bangunan, peralatan kantor dan instalasi.
Pada tanggal 14 Agustus 2002, Bank telah memperoleh persetujuan dari Kantor Pajak dalam Surat Keputusan No. KEP-001/WPJ.19/KP.0104/
2002 atas selisih negatif penilaian kembali aset tetap sebesar Rp146.103.
In 2002, the Bank revalued its fixed assets located in Indonesia as of December 31, 2001. Based on the appraisal report of PT Insal Utama, No. IV-02-183 dated June 20, 2002, there was a negative adjustment of Rp146,103. The appraisal was carried out based on market data approach for land and vehicles, and cost calculation approach for buildings, office equipment and installations. On August 14, 2002, the Bank obtained approval from the tax office through its Decision Letter No. KEP-001/WPJ.19/KP.0104/2002, regarding the negative revaluation adjustment of Rp146,103.