31 Desember/December 31, 2012 (Diaudit/Audited)
Penjabaran kurs/
Reklasifikasi/
Foreign currency
1 Januari/ Penambahan/ Pengurangan/ translation/ 31 Desember/
January Additions Deductions Reclassifications December
Biaya perolehan At cost
Kepemilikan langsung: Direct ownership:
Tanah 317.422 1.852 - - 319.274 Land
Bangunan, termasuk Buildings, including
renovasi 405.227 14.091 81 (141) 419.096 leasehold improvements
Peralatan kantor 596.087 125.030 4.583 12.673 729.207 Office equipment
Instalasi 315.198 75.752 4.324 3.258 389.884 Installations
Kendaraan bermotor 57.672 29.431 14.162 67 73.008 Vehicles
Aset dalam penyelesaian 9.012 7.953 1.067 (15.715) 183 Construction in progress
1.700.618 254.109 24.217 142 1.930.652
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Direct ownership:
Bangunan, termasuk Buildings, including
renovasi 152.691 25.631 63 - 178.259 leasehold improvements
Peralatan kantor 369.540 82.588 4.499 53 447.682 Office equipment
Instalasi 226.056 31.645 3.992 47 253.756 Installations
Kendaraan bermotor 29.448 13.882 10.826 17 32.521 Vehicles
777.735 153.746 19.380 117 912.218
Nilai buku bersih 922.883 1.018.434 Net book value
Beban penyusutan yang dibebankan pada periode/tahun yang berakhir pada tanggal-tanggal 30 Juni 2013 dan 31 Desember 2012, adalah masing-masing sebesar Rp90.993 dan Rp153.746.
The depreciation expense for the period/years ended June 30, 2013 and December 31, 2012, amounted to Rp90,993 and Rp153,746 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:
30 Juni/ 31 Desember/
June 30, December 31,
2013 2012
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Nilai buku 2.634 3.566 Book value
Harga jual 2.921 6.472 Selling price
Laba penjualan aset tetap 287 2.906 Gains from sale of fixed assets
Rincian aset dalam penyelesaian per 31 Desember 2012, adalah sebagai berikut:
Details of construction in progress as of December 31, 2012, is as follows:
31 Desember/December 31, 2012 (Diaudit/Audited)
Persentase
penyelesaian/
Jumlah/ Percentage of Estimasi penyelesaian/
Total completion Estimated completion
Peralatan kantor 183 99% Januari/January 2013 Office equipment
kecuali dinyatakan lain) unless otherwise stated)
15. ASET TETAP (lanjutan) 15. FIXED ASSETS (continued)
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.
Pada tahun 2004, sehubungan dengan kuasi-reorganisasi, Bank melakukan penilaian kembali aset tetapnya yang berada di Indonesia per tanggal 31 Desember 2003. Berdasarkan laporan perusahaan penilai PT Indoprofita Konsultama No. 650505004AppIK tanggal 5 Mei 2004, terdapat kenaikan nilai aset tetap sebesar Rp16.820 (Catatan 54). Penilaian kembali aset tetap tersebut menggunakan pendekatan kalkulasi biaya untuk bangunan dan pendekatan perbandingan data
pasar untuk tanah. Bank telah memperoleh pengesahan dari Kantor Pajak No. KEP-04/ WPJ.19/BD.04/2004 tanggal
26 Mei 2004 atas selisih penilaian kembali aset tetap tersebut.
In 2004, as part of the quasi-reorganization, the Bank revalued its fixed assets located in Indonesia as of December 31, 2003. Based on the appraisal report No. 650505004AppIK dated May 5, 2004 of PT Indoprofita Konsultama, an appraisal company, there was an increase in value of fixed assets of Rp16,820 (Note 54). The appraisal was carried out using the cost calculation approach for buildings and market data approach for land. The Bank obtained approval from the Tax Office through its letter No. KEP-04/WPJ.19/BD.04/2004 dated May 26, 2004 regarding the revaluation increment in fixed assets.
15. ASET TETAP (lanjutan) 15. FIXED ASSETS (continued)
Dalam kuasi-reorganisasi tersebut seluruh saldo selisih penilaian kembali aset tetap dieliminasi
dengan saldo rugi Bank per tanggal 31 Desember 2003 (Catatan 54).
Through the quasi-reorganization, the balance of fixed assets revaluation increment has been eliminated against the Bank accumulated losses as of December 31, 2003 (Note 54).
Sesuai dengan PSAK No. 16 (Revisi 2011), Bank dan entitas anak telah memilih model biaya. Oleh karena itu, nilai revaluasi aset tetap tersebut dianggap sebagai biaya perolehan.
Following the adoption of the PSAK No. 16 (revised 2011), the Bank and its subsidiaries has chosen the cost model. Hence, the revalued amounts of fixed assets are considered as deemed cost.
Bank dan entitas anak memiliki sejumlah bidang tanah dengan hak kepemilikan berupa Hak Guna Bangunan yang akan jatuh tempo antara tahun 2013 sampai 2042 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 2013 to 2042 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 30 Juni 2013 dan 31 Desember 2012, diasuransikan terhadap risiko kebakaran dan pencurian kepada perusahaan-perusahaan asuransi pihak ketiga Bank yaitu kepada 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 masing-masing sebesar Rp1.418.136 dan Rp1.404.969. Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas aset yang dipertanggungkan.
As of June 30, 2013 and December 31, 2012, fixed assets of the Bank, except land, were insured against risk & fire and theft with 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 sum insured of Rp1,418,136 and Rp1,404,969, respectively. Management believes that the insurance coverage is adequate to cover possible losses on the assets insured.
Pada tanggal 30 Juni 2013 dan 31 Desember 2012, jumlah tercatat bruto dari setiap aset tetap yang telah disusutkan penuh dan masih digunakan adalah sebesar Rp378.325 dan Rp360.364.
As of June 30, 2013 and December 31, 2012, the gross amount of fixed assets which have been fully depreciated and are still used amounted to Rp378,325 and Rp360,364, respectively.
16. ASET TIDAK BERWUJUD 16. INTANGIBLE ASSETS
Aset tidak berwujud terdiri dari perangkat lunak dan goodwill.
Intangible assets consist of computer software and goodwill.
30 Juni/ 31 Desember/
June 30, December 31,
2013 2012
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Perangkat lunak 100.104 105.525 Computer software
Beban tangguhan hak atas tanah 1.392 1.437 Deferred land rights expense
Goodwill 7.128 7.128 Goodwill
108.624 114.090
kecuali dinyatakan lain) unless otherwise stated)
16. ASET TIDAK BERWUJUD 16. INTANGIBLE ASSETS
a. Perangkat lunak a. Computer software
30 Juni/June 30, 2013 (Tidak Diaudit/Unaudited)
Koreksi
Penghapus translasi/
1 Januari/ Penambahan/ bukuan/ Reklasifikasi/ Translation 30 Juni/
January Additions Write-off Reclassification adjustment June
Biaya perolehan At cost
Perangkat lunak 322.844 11.290 - (303) - 333.831 Computer software
Akumulasi amortisasi Accumulated amortization
Perangkat lunak (217.319) (16.478) - 71 (1) (233.727) Computer software
Nilai buku bersih 105.525 100.104 Net book value
31 Desember/December 31, 2012 (Diaudit/Audited)
Koreksi
Penghapus translasi/
1 Januari/ Penambahan/ bukuan/ Reklasifikasi/ Translation 31 Desember/
January Additions Write-off Reclassification adjustment December
Biaya perolehan At cost
Perangkat lunak 251.174 71.669 - - 1 322.844 Computer software
Akumulasi amortisasi Accumulated amortization
Perangkat lunak (191.960) (25.359) - - - (217.319) Computer software
Nilai buku bersih 59.214 105.525 Net book value
b. Beban tangguhan hak atas tanah b. Deferred land rights expense
30 Juni/ 31 Desember/
June 30, December 31,
2013 2012
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Saldo awal 1.625 1.625 Beginning balance
Dikurangi: Less:
Akumulasi amortisasi (233) (188) Accumulated amortization
Nilai buku bersih 1.392 1.437 Net book value
c. Goodwill c. 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).
30 Juni/ 31 Desember/
June 30, December 31,
2013 2012
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Saldo awal 235.067 235.067 Beginning balance
Dikurangi: Less:
Akumulasi amortisasi (227.939) (227.939) Accumulated amortization
Nilai buku bersih 7.128 7.128 Net book value
Manajemen berpendapat tidak terdapat indikasi penurunan nilai atas aset tidak berwujud yang dimiliki Bank.
Management believes that there were no indications of impairment in the value of intangible assets which are owned by the Bank.
17. BEBAN DIBAYAR DIMUKA DAN ASET