a. Tagihan akseptasi (lanjutan) a. Acceptances receivable (continued)
(iii) Cadangan kerugian penurunan nilai (iii) Allowance for impairment losses Perubahan cadangan kerugian penurunan
nilai adalah sebagai berikut:
The changes in the allowance for impairment losses are as follows:
31 Maret/ 31 Desem ber/
M arch 31, December 31,
2016 2015
(Tidak Diaudit/ (Diaudit/
09010000_01 Unaudi ted) Audi ted)
28.134
tahun berjalan (Catatan 37) - (28.736) the year (Note 37)
602
-Pemulihan selama Reversal during
Saldo aw al Beginning balance
Selisih akibat perbedaan kurs Exchange rate differrences
Saldo akhir Endi ng bal ance
Pada tanggal 31 Maret 2015, penyisihan selama periode berjalan adalah sebesar Rp117 (Catatan 37).
As of March 31, 2015, provision during the period amounted to Rp117 (Note 37).
Cadangan kerugian penurunan nilai dihitung secara kolektif.
Allowance for impairment losses is calculated using collective assessment.
Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai telah memadai.
Management believes that the allowance for impairment losses is adequate.
b. Liabilitas akseptasi b. Acceptances payable
31 M are t/ 31 De s e m be r/
M a rch 31, December 31,
2016 2015
(Tidak Diaudit/ (Diaudit/
Una udi ted) Audi ted)
Rupiah Rupi a h
Pihak ketiga Third parties
Bank lain 588.831 770.351 Other b anks
Nasabah 8.140 6.174 Deb tors
596.971
776.525
M ata uang as ing Forei gn currenci es
Pihak berelasi (Catatan 43) Related parties (Note 43)
Bank lain 735 837 Other b anks
Pihak ketiga Third parties
Bank lain 996.687 1.325.902 Other b anks
Nasabah 7.911 6.896 Deb tors
1.004.598
1.332.798
1.005.333
1.333.635
1.602.304
2.110.160
Informasi mengenai transaksi dengan pihak berelasi dan jatuh tempo diungkapkan pada Catatan 43 dan 53.
Information on related parties and maturities are disclosed in Notes 43 and 53.
119
31 M ar e t/ 31 De s e m be r / M a r ch 31, December 31,
2016 2015
(Tidak Diaudit/ (Diaudit/
14000000_01 Una udi ted) Audi ted)
Biaya pe r ole han/nilai pe nilaian
k e m bali At cost/r eva l ued a mount
Kepemilikan langsung: Direct ownership:
Tanah 1.900.158 398.483 Land
Buildings, including
Bangunan, termasuk renovasi 521.941 520.153 leasehold improvements
Peralatan kantor 1.174.403 1.175.608 Office equipment
Instalasi 422.267 421.138 Installations
Kendaraan bermotor 98.903 107.043 Vehicles
Aset dalam penyelesaian 6.723 6.106 Construction in progress
4.124.395
2.628.531
Ak um ulas i pe nyus utan Accumul a ted depr eci a ti on
Kepemilikan langsung: Direct ownership:
Buildings, including
Bangunan, termasuk renovasi 268.522 260.877 leasehold improvements
Peralatan kantor 873.655 847.349 Office equipment
Instalasi 325.510 313.811 Installations
Kendaraan bermotor 57.235 61.271 Vehicles
1.524.922
1.483.308
Nilai buk u ne to 2.599.473 1.145.223 Net book va l ue
Mutasi aset tetap dan akumulasi penyusutan konsolidasian adalah sebagai berikut:
Movements of consolidated fixed assets and accumulated depreciation are as follows:
Selisih penilaian Penjabaran kembali
kurs/ aktiva tetap Reklasifikasi/ khusus tanah/
Foreign currency Revaluation surplus in
1 Januari/ Penambahan/ Pengurangan/ translation/ fixed asset 31 Maret/
14000000_02 January Additions Deductions Reclassifications for land M arch Biaya perolehan/nilai penilaian
kembali At cost/revalued amount
Kepemilikan langsung: Direct ownership:
Tanah 398.483 - - - 1.501.675 1.900.158 Land Buildings, including Bangunan, termasuk renovasi 520.153 1.788 - - - 521.941 leasehold improvements Peralatan kantor 1.175.608 2.275 3.272 (208) - 1.174.403 Office equipment Instalasi 421.138 1.616 416 (71) - 422.267 Installations Kendaraan bermotor 107.043 2.894 10.973 (61) - 98.903 Vehicles
6.106
617 - - - 6.723 Construction in progress 2.628.531
9.190 14.661 (340) 1.501.675 4.124.395
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Direct ownership:
Buildings, including Bangunan, termasuk renovasi 260.877 7.645 - - - 268.522 leasehold improvements Peralatan kantor 847.349 29.757 3.271 (180) - 873.655 Office equipment Instalasi 313.811 12.152 398 (55) - 325.510 Installations Kendaraan bermotor 61.271 4.403 8.389 (50) - 57.235 Vehicles
1.483.308
53.957 12.058 (285) - 1.524.922
Nilai buku neto 1.145.223 2.599.473 Net book value
(Tidak Diaudit/Unaudited )
Aset dalam penyelesaian
31 Maret/M arch 31, 2016
kecuali dinyatakan lain) unless otherwise stated) 15. ASET TETAP (lanjutan) 15. FIXED ASSETS (continued)
Penjabaran kurs/
Reklasifikasi/
Foreign currency
1 Januari/ Penam bahan/ Pengurangan/ translation/ 31 Desem ber/
14000000_02 January Additions Deductions Reclassifications December Biaya perolehan/nilai penilaian
kem bali At cost /revalued amount
Kepemilikan langsung: Direct ownership:
Tanah 383.286 15.197 - - 398.483 Land Buildings, including Bangunan, termasuk renovasi 498.166 22.029 42 - 520.153 leasehold improvements Peralatan kantor 1.070.130 118.239 13.145 384 1.175.608 Office equipment Instalasi 408.257 16.101 3.381 161 421.138 Installations Kendaraan bermotor 100.965 23.786 17.823 115 107.043 Vehicles
831
5.275 - - 6.106 Constructions in progress 2.461.635
200.627 34.391 660 2.628.531
Akum ulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Direct ownership:
Buildings, including Bangunan, termasuk renovasi 230.245 30.674 42 - 260.877 leasehold improvements Peralatan kantor 738.580 121.084 12.577 262 847.349 Office equipment Instalasi 264.492 52.011 2.835 143 313.811 Installations Kendaraan bermotor 51.162 20.443 10.418 84 61.271 Vehicles
1.284.479
224.212 25.872 489 1.483.308
Nilai buku neto 1.177.156 1.145.223 Net book value
Aset dalam penyelesaian
(Diaudit/Audited ) 31 Desem ber/December 31, 2015
Beban penyusutan yang dibebankan pada tahun yang berakhir pada tanggal-tanggal 31 Maret 2016 dan 31 Desember 2015 adalah masing-masing sebesar Rp53.957 dan Rp224.212.
The depreciation expense for the period/year ended March 31, 2016 and December 31, 2015 amounted to Rp53,957 and Rp224,212, respectively.
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:
31 Maret/ 31 Desem ber/
M arch 31, December 31,
2016 2015
(Tidak Diaudit/ (Diaudit/
Unaudi ted) Audi ted)
Nilai buku 2.603 7.888 Book value
Harga jual 5.136 10.457 Selling price
Laba penjualan aset tetap 2.533 2.569 Gai ns from sal e of fi xed assets
121
Rincian aset dalam penyelesaian per 31 Maret 2016 dan 31 Desember 2015 adalah sebagai berikut:
Details of construction in progress as of March 31, 2016 and December 31, 2015 are as follows:
Pe rs e ntas e pe nye le s aian/
Jum lah/ Percenta ge of Es tim as i pe nye le s aian/
Tota l compl eti on Esti ma ted of compl eti on
Gedung 6.723 0% September/Septemb er 2017 Building
Pe rs e ntas e pe nye le s aian/
Jum lah/ Percenta ge of Es tim as i pe nye le s aian/
Tota l compl eti on Esti ma ted of compl eti on
Gedung 6.106 0% September/Septemb er 2017 Building
(Tidak Diaudit/Una udi ted )
(Diaudit/Audi ted ) 31 Mare t/M a rch 31, 2016
31 De s e m be r/December 31, 2015
Pada tahun 2016, Bank melakukan penilaian kembali aset tetap berupa tanah yang berada di Indonesia. Berdasarkan laporan dari penilai independen dari KJPP Ruky, Safrudin dan Rekan pada 24 Maret 2016, metode yang digunakan dalam penilaian kembali aset tetap adalah metode pendekatan pasar dan pendekatan pendapatan.
Penilaian kembali yang dilakukan atas tanah menghasilkan kenaikan nilai tercatat sebesar Rp1.501.675 yang dicatat sebagai bagian dari ekuitas sebagai cadangan revaluasi aset tetap dan penghasilan komprehensif lain.
On 2016, Bank performed fixed assets revaluation on land located in Indonesia. Based on report independent appraisal which performed by independent appraisal KJPP Ruky, Safrudin dan Rekan, the methods used are market approach and income approach. The revaluation of land resulting increase in carrying amount amounting Rp1,501,675 recognized as part of equities as fixed assets revaluation surplus and other comprehensive income.
.
Bank dan entitas anak memiliki sejumlah bidang tanah dengan hak kepemilikan berupa Hak Guna Bangunan yang akan jatuh tempo antara tahun 2016 sampai 2049 yang tersebar di seluruh Indonesia di mana cabang Bank berada.
Manajemen berpendapat hak atas tanah tersebut dapat diperpanjang.
The Bank and subsidiaries owned numbers of parcels of land with Building Use Rights (Hak Guna Bangunan or “HGB”) that will expire between 2016 and 2049 which are spread all over Indonesia where Bank’s branches are located. Management believes that the land rights can be extended.
Manajemen berpendapat tidak terdapat indikasi penurunan nilai atas aset tetap yang dimiliki Bank.
Management believes that there is no impairment in the value of fixed assets owned by the Bank.
Aset tetap Bank, kecuali tanah, pada tanggal 31 Maret 2016 dan 31 Desember 2015, diasuransikan terhadap risiko kebakaran dan pencurian kepada perusahaan-perusahaan asuransi pihak ketiga Bank yaitu PT Asuransi Sinar Mas, PT Asuransi Central Asia, PT Asuransi Wahana Tata dan PT AIG Insurance Indonesia (sebelumnya PT Chartis Insurance Indonesia) dengan nilai pertanggungan sebesar Rp1.763.385.
Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang dipertanggungkan.
As of March 31, 2016 and December 31, 2015, fixed assets of the Bank, except land, were insured against risk of fire and theft with the Bank’s third parties insurance companies which are PT Asuransi Sinar Mas, PT Asuransi Central Asia, PT Asuransi Wahana Tata and PT AIG Insurance Indonesia (previously PT Chartis Insurance Indonesia) with the insured amount of Rp1,763,385, respectively. Management believes that the insurance coverage is adequate to cover possible losses on the assets insured.
kecuali dinyatakan lain) unless otherwise stated) 15. ASET TETAP (lanjutan) 15. FIXED ASSETS (continued)
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, jumlah tercatat bruto dari setiap aset tetap yang telah disusutkan penuh dan masih digunakan adalah sebesar Rp1.024.530 dan Rp993.236 (tidak diaudit).
As of March 31, 2016 and December 31, 2015, the gross amount of fixed assets which have been fully depreciated and still being used amounted to Rp1,024,530 and Rp993,236, respectively (unaudited).
16. ASET TIDAK BERWUJUD 16. INTANGIBLE ASSETS
Aset tidak berwujud terdiri dari perangkat lunak dan goodwill.
Intangible assets consist of computer software and goodwill.
31 Mare t/ 31 De s e m be r/
M a rch 31, December 31,
2016 2015
(Tidak Diaudit/ (Diaudit/
Una udi ted) Audi ted)
Perangkat lunak 195.048 205.146 Computer software
Goodwill 7.128 7.128 Goodwill
202.176
212.274
a. Perangkat lunak a. Computer software
Koreksi
Penghapus translasi/
1 Januari/ Penambahan/ bukuan/ Reklasifikasi/ Translation 31 Maret/
14000000_02 January Additions Write-off Reclassifications adjustment M arch
Biaya perolehan At cost
Perangkat lunak 590.472 8.699 - - (895) 598.276 Computer software
Akumulasi amortisasi Accumulated amortization
Perangkat lunak (385.326) (18.263) - - 361 (403.228) Computer software
Nilai buku neto 205.146 195.048 Net book value
(Tidak Diaudit/Unaudited ) 31 Maret/M arch 31, 2016
Koreksi translasi/
1 Januari/ Penam bahan/ Reklasifikasi/ Translation 31 Desem ber/
14000000_02 January Additions Reclassifications adjustment December
Biaya perolehan At cost
Perangkat lunak 528.521 60.444 - 1.507 590.472 Computer software
Akum ulasi am ortisasi Accumulated amortization
Perangkat lunak (314.053) (70.913) - (360) (385.326) Computer software
Nilai buku neto 214.468 205.146 Net book value
(Diaudit/Audited ) 31 Desem ber/December 31, 2015
b. Goodwill b. Goodwill
Goodwill timbul dari akumulasi pembelian 50,03% dari jumlah saham yang dikeluarkan oleh entitas anak PT Wahana Ottomitra Multiartha Tbk (WOM) (Catatan 1b).
Goodwill arose from the accumulated purchase of 50.03% of the issued shares of the subsidiary PT Wahana Ottomitra Multiartha Tbk (WOM) (Note 1b).
123
b. Goodwill (lanjutan) b. Goodwill (continued) Goodwill sejumlah Rp7.128 merupakan hasil
bersih akumulasi amortisasi goodwill yang telah dihentikan per tanggal 1 Januari 2011 sesuai dengan Ketentuan Transisi PSAK 22:
Kombinasi Bisnis
Goodwill amounting to Rp7,128 resulted from the net accumulated amortization of goodwill which has been ceased as of January 1, 2011 in accordance to the Transition Rule SFAS 22:
Business Combinations.
Manajemen berpendapat tidak terdapat indikasi penurunan nilai atas aset tidak
17. PREPAYMENTS AND OTHER ASSETS
31 M are t/ 31 De s e m be r/
Uang muka dan insentif dealer Dealer advances and incentives
Bea materai Custom fees
Uang muka pembelian Advanced payment of purchasing
Agunan yang diambil alih - neto
Advances for b uilding renovations Deferred expense on employee loan Uang muka untuk renovasi
Piutang bunga - neto Interests receivab le - net
Prepayments
Tagihan lainnya - neto Other receivab les - net
Beban dibayar dimuka
Pada tanggal 31 Maret 2016 dan 31 Desember 2015, beban dibayar dimuka dan aset lain-lain dengan pihak berelasi masing-masing sebesar Rp1.035 dan Rp1.053 (Catatan 43).
As of March 31, 2016 and December 31, 2015, prepayments and other assets with related parties amounted to Rp1,035 and Rp1,053, respectively (Note 43).
Informasi mengenai jatuh tempo diungkapkan pada Catatan 53.
Information on maturities is disclosed in Note 53.
Tagihan lainnya - neto adalah termasuk tagihan kepada PT Asuransi Allianz Life Indonesia (Allianz) (pihak ketiga) sehubungan dengan penandatanganan perjanjian antara Bank dan Allianz untuk memasarkan produk-produk bancassurance Allianz kepada nasabah Bank untuk periode 10 (sepuluh) tahun, sejak tanggal 21 Desember 2015.
Other receivables - net is included receivables to PT Asuransi Allianz Life Indonesia (Allianz) (a third party) in relation with signing of agreement between Bank and Allianz to market bancassurance products of Allianz to customers of the Bank for 10 (ten) years period, since December 21, 2015.
Beban dibayar di muka terutama terdiri dari biaya sewa dibayar di muka.
Prepayments are mainly comprised of prepaid rental fees.
Agunan yang diambil alih terutama terdiri dari tanah, bangunan dan kendaraan bermotor.
Foreclosed assets are mainly comprised of land, building and vehicles.