Pada tanggal 18 Januari 2006, Perusahaan telah memperoleh ijin dari Menteri Keuangan Republik Indonesia untuk mendirikan unit bisnis dengan prinsip Sharia. Unit bisnis Asuransi Syariah PT Asuransi Ramayana Tbk menggunakan “akad wakalah bil ujroh” dimana kontribusi peserta dikelola oleh unit bisnis Asuransi Syariah yang bertindak sebagai operator. Untuk tujuan pelaporan keuangan, aset dan liabilitas gabungan unit bisnis Syariah serta hasil usaha operator Syariah digabung dalam laporan keuangan Perusahaan.
On January 18, 2006, the Company obtained the license from the Minister of Finance of Republic of Indonesia to establish Sharia Principles business unit. PT Asuransi Ramayana Tbk Sharia business unit, use “aqad wakalah bil ujroh”, in which the participant contributions are managed by Sharia insurance business unit as operator. For purposes of financial reporting, assets and liabilities of Sharia business unit and results of operations of Sharia are included in the consolidated financial statements.
Aset, liabilitas, dan hasil usaha Program Asuransi Syariah adalah sebagai berikut:
Assets, liabilities, and results of operations of Sharia Insurance Program are as follows:
Laporan Posisi Keuangan Statements of Financial Position
2021 2020
ASET ASSETS
Kas dan bank 5.814.111.356 5.820.427.293 Cash and cash equivalents
Piutang kontribusi 5.533.820.094 8.491.674.577 Contributions receivable
Piutang retakaful 5.041.184.590 2.772.165.944 Retakaful receivable
Piutang lain-lain *) 106.122.749.428 94.147.288.945 Other accounts receivable *)
Kas dan setara kas yang dibatasi Restricted cash and
penggunaannya 5.879.240.888 4.763.648.677 cash equivalents
Aset retakaful 15.722.632.199 18.660.791.180 Retakaful assets
Investasi Investments
Deposito berjangka 53.371.000.000 50.671.000.000 Time deposits
Sukuk - diukur pada nilai wajar melalui Sukuk - measured at fair value through
penghasilan komprehensif lain 23.925.118.745 23.833.902.641 other comprehensive income Investasi saham 100.000.000 100.000.000 Investments in share of stock
Aset tetap - setelah dikurangi Property and equipment - net
akumulasi penyusutan 4.495.437.314 4.975.804.582 accumulated depreciation
Aset lain-lain 37.527.527 36.312.388 Other assets
JUMLAH ASET 226.042.822.141 214.273.016.227 TOTAL ASSETS
LIABILITAS LIABILITIES
Penyisihan kontribusi yang belum
menjadi hak 33.050.473.237 31.515.432.828 Unearned contribution reserves
Penyisihan ujrah 15.984.145.757 14.050.600.082 Ujrah's allowance
Utang klaim 1.843.639.643 887.202.052 Claims payable
Klaim dalam proses 1.866.221.872 3.403.189.321 Claim in process
Klaim yang sudah terjadi tetapi Claims incurred but
belum dilaporkan 4.750.111.268 6.248.709.783 not yet reported
Utang retakaful 415.880.884 88.767.065 Retakaful payables
Utang komisi 1.085.083.878 682.995.647 Commissions payable
Utang pajak 8.686.281 498.503.826 Taxes payable
Utang zakat 447.647.931 607.468.834 Zakat's payable
Jumlah Liabilitas 59.451.890.751 57.982.869.438 Total Liabilities
DANA PESERTA PARTICIPANTS' FUND
Dana Tabarru' 26.715.320.252 26.488.124.862 Tabarru' fund
EKUITAS EQUITY
Modal disetor 25.004.930.516 25.004.930.516 Capital stock
Keuntungan belum direalisasi atas kenaikan
nilai wajar investasi yang nilai wajarnya dinilai Unrealized gain on changes in fair value
melalui penghasilan komprehensif lainnya 364.123.374 445.294.596 of AFS investments
Saldo laba 114.506.557.248 104.351.796.815 Retained earnings
Jumlah Ekuitas 139.875.611.138 129.802.021.927 Total Equity
JUMLAH LIABILITAS, DANA PESERTA TOTAL LIABILITIES, PARTICIPANTS'
DAN EKUITAS 226.042.822.141 214.273.016.227 FUND AND EQUITY
*) Termasuk piutang kepada konvensional/included receivables to conventional
Laporan Surplus Defisit Dana Tabarru’ Statements of Surplus Deficit Tabarru’ Fund
2021 2020
PENDAPATAN ASURANSI INSURANCE REVENUES
Kontribusi bruto 61.349.231.231 53.974.477.293 Gross contribution
Ujrah pengelola atas kontribusi (30.009.559.711) (26.422.862.846) Ujrah for operator of contribution Bagian retakaful atas kontribusi (9.948.907.511) (9.715.159.701) Retakaful share of contribution Jumlah pendapatan asuransi 21.390.764.009 17.836.454.746 Net insurance revenue
BEBAN ASURANSI INSURANCE EXPENSES
Beban klaim 22.351.775.838 30.409.332.219 Claims paid
Bagian retakaful atas klaim (8.342.454.188) (10.024.258.622) Claims paid by retakaful Perubahan penyisihan klaim dalam proses (626.705.869) (2.090.472.517) Changes in technical reserve Perubahan penyisihan klaim yang sudah terjadi
namun belum dilaporkan (637.914.345) 1.339.070.691 Changes in incured but not reported Perubahan penyisihan kontribusi yang belum
menjadi hak 2.702.253.641 (6.236.040.166) Changes in unearned contribution reserves Jumlah beban asuransi 15.446.955.077 13.397.631.605 Net insurance expense
Surplus Neto Asuransi 5.943.808.932 4.438.823.141 Net Insurance Surplus Hasil investasi 1.551.151.647 1.913.833.218 Income from investment
Beban pengelolaan portofolio Investment portfolio management
investasi (4.182.261) (130.662.456) expense
Pendapatan investasi neto 1.546.969.386 1.783.170.762 Net investment income
Zakat (187.269.458) (155.549.848) Zakah
Surplus Underwriting Dana Tabarru' 7.303.508.860 6.066.444.055 Underwriting Surplus Tabarru' Fund Distribusi ke pengelola (7.248.700.796) (8.229.113.319) Distribution to shareholders' Surplus yang tersedia untuk dana tabarru' 54.808.064 (2.162.669.264) Tabarru' fund surplus
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIF INCOME
Pos yang akan direklasifikasi ke laba rugi Item that will be reclassified subsequently to
profit or loss
Laba yang belum direalisasi atas kenaikan Unrealized gain on changes in fair
investasi nilai wajar efek tersedia untuk dijual 172.387.326 1.163.110.800 value of AFS investments
Jumlah 227.195.390 (999.558.464) Total
Saldo awal 26.488.124.861 27.487.683.325 Balance at the beginning of the year Saldo akhir 26.715.320.251 26.488.124.861 Balance at the end of the year
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Statements of Profit or Loss and Other Comprehensive Income
2021 2020
PENDAPATAN REVENUES
Pendapatan pengelolaan operasi Management revenues for insurance
asuransi (ujrah) 30.009.559.711 26.422.862.846 operator (ujrah)
Pendapatan pembagian surplus underwriting 7.248.700.796 8.229.113.319 Surplus underwriting distribution income
Hasil investasi 1.269.087.169 1.513.389.707 Income from investment
Jumlah pendapatan 38.527.347.676 36.165.365.872 Total revenues
BEBAN EXPENSES
Beban pemasaran 19.738.521.416 18.648.256.981 Marketing expense
Beban komisi 1.051.889.671 1.045.403.793 Commission expense
Beban umum dan administrasi 5.881.128.041 6.124.792.255 Operating expenses
Penyisihan ujrah 1.933.545.675 (7.459.801.693) Provision for ujroh
Jumlah beban 28.605.084.803 18.358.651.336 Total expenses
LABA USAHA 9.922.262.873 17.806.714.536 PROFIT FROM OPERATIONS PENDAPATAN (BEBAN) LAIN-LAIN 492.876.033 (918.910.658) OTHER INCOME (EXPENSES) LABA SEBELUM ZAKAT DAN PAJAK 10.415.138.906 16.887.803.878 PROFIT BEFORE ZAKAH AND TAX ZAKAT (260.378.473) (451.918.987) ZAKAH
LABA SEBELUM PAJAK 10.154.760.433 16.435.884.891 PROFIT BEFORE TAX BEBAN PAJAK - - TAX EXPENSE LABA NETO 10.154.760.433 16.435.884.891 PROFIT FOR THE YEAR
PENGHASILAN (BEBAN) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN (81.171.222) 688.601.797 INCOME (LOSS)
JUMLAH LABA KOMPREHENSIF 10.073.589.211 17.124.486.688 TOTAL COMPREHENSIVE INCOME
Laporan Perubahan Ekuitas Statements of Changes in Equity
Keuntungan (Kerugian) Belum Direalisasi atas Kenaikan (Penurunan) Nilai Wajar Efek Tersedia Untuk Dijual/ Unrealized
Gain (Loss) on Changes Saldo Laba/ Ekuitas/
Modal Saham/ in Fair Value of Retained Total Capital Stock AFS Equity Securities Earnings Equity
Saldo per 1 Januari 2020 25.004.930.516 (243.307.201) 87.915.911.924 112.677.535.239 Balance as of January 1, 2020 Jumlah laba komprehensif - - 16.435.884.891 16.435.884.891 Profit for the year Kerugian yang belum direalisasi
atas kenaikan nilai wajar aset Unrealized gain on change in fair
keuangan tersedia untuk dijual - 688.601.797 - 688.601.797 value of AFS investments Saldo per 31 Desember 2020 25.004.930.516 445.294.596 104.351.796.815 129.802.021.927 Balance as of December 31, 2020 Jumlah laba komprehensif - - 10.154.760.433 10.154.760.433 Profit for the year
Keuntungan yang belum direalisasi
atas penurunan nilai wajar aset Unrealized loss on change in fair
keuangan tersedia untuk dijual - (81.171.222) - (81.171.222) value of AFS investments Saldo per 31 Desember 2021 25.004.930.516 364.123.374 114.506.557.248 139.875.611.138 Balance as of December 31, 2021
Laporan Sumber dan Penggunaan Dana Zakat Statements of Sources and Usage of Zakah
Balance of zakah fund at the beginning
Saldo awal dana zakat 451.918.987 91.628.884 of the year
Balance of zakah fund at the end of
Saldo akhir dana zakat 260.378.473 451.918.987 the year
Analisis Kekayaan dan Perhitungan Batas Tingkat Solvabilitas Dana Tabarru’, Kekayaan yang Tersedia Untuk Qardh, dan Saldo Solvabilitas Dana Grup Unit Usaha Sharia
Asset Analysis and Computation of Solvency Margin of Tabarru’ Fund, Assets Available for Qardh and Balance of Solvency Shareholders’
Fund
Dana Tabarru’ Tabarru’ Fund
Berdasarkan Peraturan Menteri Keuangan Republik Indonesia No. 11/PMK.10/2011 tanggal 12 Januari 2011, Unit usaha Syariah setiap saat wajib memenuhi tingkat solvabilitas dana tabarru’
yang dihitung dengan menggunakan pendekatan Risk Based Capital (RBC). Unit usaha Syariah wajib memenuhi tingkat solvabilitas minimum sebesar 15% dari risiko kerugian yang mungkin timbul sebagai akibat dari deviasi dalam pengelolaan kekayaan dan liabilitas. Tingkat solvabilitas dihitung dengan mengurangi seluruh liabilitas (kecuali pinjaman subordinasi) dari kekayaan yang diperkenankan.
Based on the Decree of Minister of Finance of the Republic of Indonesia No. 11/PMK.10/2011 dated January 12, 2011, Sharia Business Unit is required to fulfill a tabarru’ fund solvency margin calculated based on the Risk Based Capital (RBC) Approach. Syariah Business Unit has to meet at all times a solvency margin of at least 15% of risk of loss that might arise from deviation of assets and liabilities management. Solvency margin is calculated by deducting all liabilities (except for subordinated loans) from admitted assets.
Batas tingkat solvabilitas minimum dihitung dengan mempertimbangkan kegagalan
pengelolaan kekayaan, ketidakseimbangan antara proyeksi arus kekayaan dan liabilitas, ketidakseimbangan antara nilai kekayaan dan liabilitas dalam setiap jenis mata uang, perbedaan antara beban klaim yang terjadi dan beban klaim yang diperkirakan, ketidakcukupan premi akibat perbedaan hasil investasi yang diasumsikan dalam penetapan premi dengan hasil investasi yang diperoleh, ketidakmampuan pihak reasuradur untuk memenuhi liabilitas membayar klaim dan deviasi lainnya yang timbul dari pengelolaan kekayaan dan liabilitas.
Minimum solvency margin is calculated by considering unsuccessful assets management, imbalance between projected flows of assets and liabilities, imbalance between assets and liabilities value in each currency, the differences between claims expense incurred and estimated claims expense, insufficient premium as a result of differences between investment income assumed in determining premiums and investment income earned, inability of reinsurer to pay claims and other deviations arising from assets and liabilities management.
Pada tanggal 31 Desember 2021 dan 2020, rasio pencapaian solvabilitas dana tabarru yang dihitung sesuai dengan Peraturan Otoritas Jasa Keuangan No. 72/POJK.05/2016 dan Peraturan Kementerian Keuangan Republik Indonesia No. 11/PMK.10/2011 adalah sebesar 173% dan 173%.
As of December 31, 2021 and 2020, the Group’s tabarru’ fund solvency ratio which computed based on Financial Services Authority Regulation No. 72/POJK.05/2016 and the Decree of Minister of Finance of the Republic of Indonesia No. 11/PMK.10/2011 are 173% and 173%, respectively.
Informasi Analisis Kekayaan diperkenankan Entitas Induk – Dana Tabarru’
Analysis of Admitted Assets of the Parent Entity – Tabarru’ Fund
Kekayaan Kekayaan
Kekayaan belum tidak Kekayaan
dibukukan/ dibukukan/ diperkenankan/ diperkenankan/
Recorded Unrecorded Non-admitted Admitted
Assets Assets Assets Assets
Investasi Investments
Deposito berjangka 27.201.000.000 - - 27.201.000.000 Time deposits
Efek ekuitas tersedia untuk dijual 15.657.743.226 - - 15.657.743.226 Available-for-sale equity securities Jumlah investasi 42.858.743.226 - - 42.858.743.226 Total investments
Kas dan setara kas 5.124.505.117 - - 5.124.505.117 Cash and cash equivalents Piutang premi 5.533.820.094 - (1.742.335.108) 3.791.484.986 Premiums receivable Piutang reasuransi 5.041.184.590 - (1.285.535.755) 3.755.648.835 Reinsurance receivables Aset retakaful 15.722.632.199 - - 15.722.632.199 Retakaful asset
Aset lainnya 18.376.604.890 (18.376.604.890) - Other assets
Jumlah kekayaan 92.657.490.116 - (21.404.475.754) 71.253.014.362 Total Assets 2021
Kekayaan Kekayaan
Kekayaan belum tidak Kekayaan
dibukukan/ dibukukan/ diperkenankan/ diperkenankan/
Recorded Unrecorded Non-admitted Admitted
Assets Assets Assets Assets
Investasi Investments
Deposito berjangka 26.501.000.000 - - 26.501.000.000 Time deposits
Efek ekuitas tersedia untuk dijual 15.485.355.900 - - 15.485.355.900 Available-for-sale equity securities Jumlah investasi 41.986.355.900 - - 41.986.355.900 Total investments
Kas dan setara kas 5.204.061.423 - - 5.204.061.423 Cash and cash equivalents Piutang premi 8.491.674.577 - (872.051.126) 7.619.623.451 Premiums receivable Piutang reasuransi 2.772.165.944 - (107.238.242) 2.664.927.702 Reinsurance receivables Aset retakaful 18.660.791.180 - - 18.660.791.180 Retakaful asset
Aset lainnya 19.460.947.531 (19.460.947.531) - Other assets
Jumlah kekayaan 96.575.996.555 - (20.440.236.899) 76.135.759.656 Total Assets 2020
2021 2020
Tingkat solvabilitas Solvency margin
Kekayaan yang diperkenankan 71.253.014.362 76.135.759.657 Admitted assets
Liabilitas 65.942.169.861 70.087.871.694 Liabilities
5.310.844.501 6.047.887.963
Batas tingkat solvabilitas minimum Minimum solvency margin
Risiko kredit 691.997.966 997.120.577 Credit risk
Risiko likuiditas 1.237.335.750 1.199.284.903 Liquidity risk Risiko operasional 27.201.000 26.501.000 Operating risk Risiko reasuradur 1.122.150.047 1.266.843.502 Reinsurance risk Batas Tingkat Solvabilitas Minimum 3.078.684.763 3.489.749.982 Minimum Solvency Margin Jumlah Batas Tingkat Solvabilitas 2.232.159.738 2.558.137.981 Solvency Margin Limit
Tingkat Pencapaian Solvabilities 173% 173% Solvency Margin Attained
Informasi Analisis Kekayaan Entitas Induk - Dana Grup
Solvency Margin of the Parent Entity for Shareholders' Fund
Kekayaan Kekayaan
Kekayaan belum tidak Kekayaan
dibukukan/ dibukukan/ diperkenankan/ diperkenankan/
Recorded Unrecorded Non-admitted Admitted
Assets Assets Assets Assets
Investasi Investments
Deposito berjangka 26.170.000.000 - (1.092.524.896) 25.077.475.104 Time deposits
Efek Ekuitas Tersedia untuk dijual 8.267.375.519 - - 8.267.375.519 Available-for-sale equity securities Investasi saham 100.000.000 - - 100.000.000 Investments in shares of stock Jumlah investasi 34.537.375.519 - (1.092.524.896) 33.444.850.623 Total investments
Kas dan setara kas 689.606.239 - - 689.606.239 Cash and cash equivalents
Aset tetap Property and equipment
Bangunan, tanah dengan bangunan 4.126.082.669 - - 4.126.082.669 Building, land and building Aset tetap lain 369.354.645 - (369.354.645) - Other property and equipment Aset lainnya 126.483.316.794 - (126.483.316.794) - Other assets
Jumlah kekayaan 166.205.735.866 - (127.945.196.336) 38.260.539.531 Total Assets 2021
Kekayaan Kekayaan
Kekayaan belum tidak Kekayaan
dibukukan/ dibukukan/ diperkenankan/ diperkenankan/
Recorded Unrecorded Non-admitted Admitted
Assets Assets Assets Assets
Investasi Investments
Deposito berjangka 24.170.000.000 - (1.476.290.652) 22.693.709.348 Time deposits
Efek Ekuitas Tersedia untuk dijual 8.348.546.741 - - 8.348.546.741 Available-for-sale equity securities Investasi saham 100.000.000 - - 100.000.000 Investments in shares of stock Jumlah investasi 32.618.546.741 - (1.476.290.652) 31.142.256.089 Total investments
Kas dan setara kas 616.365.870 - - 616.365.870 Cash and cash equivalents
Aset tetap Property and equipment
Bangunan, tanah dengan bangunan 4.595.232.616 - - 4.595.232.616 Building, land and building Aset tetap lain 380.571.965 - (380.571.965) - Other property and equipment Aset lainnya 116.273.671.990 - (116.273.671.990) - Other assets
Jumlah kekayaan 154.484.389.182 - (118.130.534.607) 36.353.854.575 Total Assets 2020
2021 2020
Tingkat solvabilitas Solvency margin
Kekayaan yang diperkenankan 38.260.539.531 36.353.854.575 Admitted assets
Liabilitas 26.330.124.727 24.682.367.255 Liabilities
11.930.414.804 11.671.487.320
Batas tingkat solvabilitas minimum Minimum solvency margin
Risiko kredit 253.626.977 277.067.896 Credit risk
Risiko likuiditas - - Liquidity risk Risiko operasional 58.853.650 61.247.923 Operating risk Risiko reasuradur - - Reinsurance risk Batas Tingkat Solvabilitas Minimum 312.480.627 338.315.819 Minimum Solvency Margin Jumlah Batas Tingkat Solvabilitas 11.617.934.177 11.333.171.501 Solvency Margin Limit
Tingkat Pencapaian Solvabilities 3818% 3450% Solvency Margin Attained
40. Ketidakpastian Kondisi Ekonomi 40. Economic Environment Uncertainty