AKUNTANSI YANG PENTING ESTIMATES AND JUDGEMENTS Beberapa estimasi dan asumsi dibuat dalam rangka
4. KAS CASH
2015 2014
Kas dalam khasanah 68,143,994 58,658,561 Cash in vault
Kas 195,000 198,000 Cash on hand
68,338,994 58,856,561
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
2015 2014
Rupiah 1,425,748,011 1,524,951,197 Rupiah
Pada tanggal 31 Desember 2015 dan 2014, saldo giro pada Bank Indonesia termasuk giro yang berdasarkan pada prinsip perbankan Syariah (Entitas Anak) masing-masing adalah sebesar Rp 56.457.587 dan Rp 51.604.874.
As at 31 December 2015 and 2014, current accounts with Bank Indonesia include amounts under Sharia banking principles (Subsidiary) of Rp 56,457,587 and Rp 51,604,874, respectively.
Rasio GWM Grup pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut:
As at 31 December 2015 and 2014, the GWM ratios of the Group are as follows:
2015 2014
Bank Umum – Konvensional Commercial Bank – Conventional
Giro Wajib Minimum Primer - Rupiah 8.35% 8.86% Primary Statutory Reserve - Rupiah
Giro Wajib Secondary Statutory
Minimum Sekunder - Rupiah 12.21% 12.67% Reserve- Rupiah
Giro Wajib Minimum - LFR 0.00% 0.00% Primary Statutory Reserve - LFR
Bank Syariah 5.00% 5.01% Sharia Bank
Berdasarkan Peraturan Bank Indonesia
No.15/5PBI/2013 tanggal 24 Desember 2013 tentang Giro Wajib Minimum (“GWM”) Bank Umum dalam Rupiah dan valuta asing bagi Bank Umum Konvensional, Bank wajib memenuhi GWM dalam Rupiah yang terdiri dari GWM Primer sebesar 8%, GWM Sekunder sebesar 4% dari Dana Pihak Ketiga (“DPK”) dalam Rupiah dalam Rupiah dan GWM Loan to DepositRatio(“LDR”). Selain itu, Bank juga wajib memenuhi GWM valuta asing sebesar 8% dari DPK dalam valuta asing.
In accordance with the Bank Indonesia Regulation No.15/15/PBI/2013 dated 24 December 2013 regarding Minimum Statutory Reserves (“GWM”) in Rupiah, the Bank should comply with minimum reserve requirement in Rupiah which consist of Primary GWM of 8%, secondaryy GWM of 4$ calculated from Third Party Fund (“TPF”) in Rupiah
as well as Loan to Deposit Ratio (“LDR”) Staturoy
Reserves. Furthermore, the Bank shall also comply with minimum reserve requirement in foreign currency of 8% from TPF in foreign currencies. Pada tanggal 25 Juni 2015, Bank Indonesia
mengeluarkan peraturan No.17/11/PBI/2015 tentang perubahan atas PBI No.15/15/PBI/2013 tentang Giro Wajib Minimum Bank Umum dalam Rupiah dan valuta asing bagi Bank Umum Konvensional, Bank harus memenuhi GWM dalam Rupiah terdiri dari GWM Primer, GWM Sekunder dan GWM Loan to Funding Ratio (LFR). PBI GWM LFR mulai berlaku pada tanggal 26 Juni 2015 dan perhitungan GWM LFR mulai berlaku 3 Augustus 2015.
On 25 June 2015, Bank Indonesia issued a
regulation No.17/11/PBI/2015 concerning
amendment of PBI No.15/15/PBI/2013 regarding
Statutory Reserves at Bank Indonesia for
Commercial Banks in Rupiah and foreign currencies the Bank should comply with a minimum reserve requirement in Rupiah consist of Primary GWM, Secondary GWM and Loan to Funding Ratio (LFR) Statutory Reserves. LFR Statutory Reserves Regulation is applied effectively since 26 June 2015 and GWM LFR calculation applied starting 3 August 2015.
Pada tanggal 26 November 2015, Bank Indonesia mengeluarkan Peraturan No.17/21/PBI/2015 tentang perubahan kedua atas PBI No.15/15/PBI 2013 tentang Giro Wajib Minimum Bank Umum Dalam Rupiah dan valuta asing bagi Bank Umum Konvensional, Bank wajib memenuhi GWM dalam Rupiah yang terdiri dari GWM Primer sebesar 7,5%. Peraturan tersebut berlaku efektif mulai tanggal 1 Desember 2015.
On 26 November 2015, Bank Indonesia issued regulation No.17/21/PBI/2015 regarding second amendment of PBI No.15/15/PBI/2013 regarding
Statutory Reserves at Bank Indonesia for
Commercial Banks in Rupiah and foreign currencies. The Bank should comply with minimum reserve requirement in Rupiah which consist of Primary GWM of 7.5%. The regulation effective since 1 December 2015.
Pada tanggal 31 Desember 2015 dan 2014, Giro Wajib Minimum (GWM) Bank telah sesuai dengan Peraturan Bank Indonesia (PBI) No. 13/10/PBI/2011 tanggal 9 Februari 2011 yang telah diubah dengan PBI No. 15/15/PBI/2013 tanggal 24 Desember 2013 yang kemudian diubah dengan PBI No. 17/12/PBI/2015 pada tanggal 1 Desember 2015 tentang Perubahan atas PBI No. 13/10/PBI/2011 tentang Giro Wajib Minimum Bank Umum pada Bank Indonesia (BI) dalam Rupiah dan valuta asing.
As at 31 December 2015 and 2014, the Bank’s
Minimum Statutory Reserve complies with Bank Indonesia (BI) Regulation No. 13/10/PBI/2011 dated 9 February 2011 which has been amended with BI Regulation No. 15/15/PBI/2013 dated 24 December 2013 which have been further amended with PBI No. 17/12/PBI/2015 dated 1 December 2015 regarding the changes of BI regulation No. 13/10/PBI/2011 concerning Minimum Statutory Reserve of Commercial Banks with BI in Rupiah and foreign currency.
GWM Primer adalah simpanan minimum yang wajib dibentuk oleh Bank dalam bentuk saldo Rekening Giro pada Bank Indonesia, sedangkan GWM Sekunder adalah cadangan minimum yang wajib dibentuk oleh Bank berupa Sertifikat Bank Indonesia
(“SBI”), Surat Utang Negara (“SUN”) dan/atau
kelebihan saldo Rekening Giro Rupiah Bank dari GWM Primer dan GWM Loan to Funding Ratio
(“LFR”) yang dipelihara di Bank Indonesia.
Primary Minimum Statutory Reserve is a minimum reserve that should be maintained by the Bank in Current Accounts with Bank Indonesia. Secondary Minimum Statutory Reserve is the minimum reserves that should be maintained by the Bank, comprised of Certificates of Bank Indonesia (SBI),
Government Debenture Debt (SUN), Sharia
Government Securities (SBSN), and/or excess reserve which represent the excess reserve of the
Bank’s Current Accounts in Rupiah over the Primary
Minimum Statutory Reserve and the Minimum Statutory Reserve on Loan to Deposit Ratio (LDR). GWM LFR adalah tambahan simpanan minimum
yang wajib dipelihara oleh Bank dalam bentuk saldo Rekening Giro pada Bank Indonesia, besaran dan parameter yang digunakan dalam perhitungan GWM LFR ditetapkan batas bawah LFR target 78% dan batas atas LFR target 92% serta KPMM insentif 14%. Batas atas LFR target Bank sebesar 94% dalam hal Bank memenuhi rasio kredit UMKM lebih cepat dari target waktu tahapan pencapaian rasio kredit UMKM, memenuhi rasio NPL total kredit secara bruto kurang dari 5% dan memenuhi rasio NPL kredit UMKM secara bruto kurang dari 5%.
The Minimum Statutory Reserve on LDR is the additional reserve that should be maintained by the Bank in the form of Current Accounts with Bank
Indonesia, if the Bank’s LDR is below the minimum of LDR targeted by Bank Indonesia (78%) or if the
Bank’s LDR above the maximum of LDR targeted by
BI (92%) and the Capital Adequacy Ratio (CAR) is below BI requirement of 14%.The maximum LFR of the Bank is 94%, if Bank has met Micro, Small and Medium Loan Ratio (UMKM) faster than the requiremeent, total gross NPL ratio below 5%, and total gross NPL UMKM ratio below 5%.
Bank telah memenuhi Peraturan Bank Indonesia
yang berlaku tentang GWM Bank Umum
Konvensional dan Syariah pada tanggal 31 Desember 2015 dan 2014.
The Bank has fulfilled the prevailing Bank Indonesia’s Regulation regarding Minimum Reserve Requirement for Conventional and Sharia Banks as at 31 December 2015 and 2014.
(continued)
Sesuai dengan Peraturan Bank Indonesia No. 6/21/PBI/2004 tanggal 3 Agustus 2004 tentang
“Giro Wajib Minimum Dalam Rupiah dan Valuta
Asing bagi Bank Umum yang Melaksanakan
Kegiatan Usaha Berdasarkan Prinsip Syariah”
sebagaimana telah diubah dengan Peraturan Bank Indonesia No. 8/23/PBI/2006 tanggal 5 Oktober 2006, Peraturan Bank Indonesia No. 10/23/PBI/2008 tanggal 16 Oktober 2008, dan terakhir berdasarkan Peraturan Bank Indonesia No. 15/16/PBI/2013 tanggal 24 Desember 2013, setiap bank diwajibkan memelihara GWM dalam Rupiah dan valuta asing yang besarnya ditetapkan masing-masing sebesar 5% dan 1% dari dana pihak ketiga dalam Rupiah dan valuta asing. Bank yang memiliki rasio pembiayaan dalam Rupiah terhadap dana pihak ketiga dalam Rupiah kurang dari 80%, wajib memelihara tambahan GWM dalam Rupiah yang jumlahnya disesuaikan dengan jumlah dana pihak ketiganya.
Based on Bank Indonesia Regulation No.
6/21/PBI/2004 dated 3 August 2004 regarding
“Minimum Statutory Reserve Requirements in
Rupiah and Foreign Currencies of Commercial
Banks under Sharia Principle” as amended, by Bank Indonesia Regulation No. 8/23/PBI/2006 dated 5 October 2006, No. 10/23/PBI/2008 dated 16 October 2008, and the lastest amandement No. 15/16/PBI/2013 dated 24 December 2013, each bank is required to maintain Minimum Statutory Reserve Requirements (GWM) in Rupiah and foreign currencies equivalent to 5% and 1% of its third party funds denominated in Rupiah and foreign currencies, respectively. Bank that has financing to funding ratio in Rupiah of less than 80%, is required to maintain additional GWM in Rupiah which amouny is determined in accordance with its funding.
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANK
a. Berdasarkan bank a. By bank
2015 2014
Rupiah Rupiah
PT Bank Central Asia Tbk 5,863,075 8,287,133 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 2,042,334 3,778,758 PT Bank Mandiri (Persero) Tbk
PT Bank Syariah Mandiri 934,675 306,024 PT Bank Syariah Mandiri
PT Bank Pan Indonesia Tbk 11,731 15,812 PT Bank Pan Indonesia Tbk
8,851,815 12,387,727
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai - (70,797) impairment losses
8,851,815 12,316,930
Pada tanggal 31 Desember 2015 dan 2014, saldo giro pada bank lain (pihak ketiga) yang berdasarkan pada prinsip perbankan Syariah (Entitas Anak) masing-masing adalah sebesar Rp 2.849.669 (setelah dikurangi cadangan penurunan nilai sebesar Rp nihil) dan Rp 6.711.526 (setelah dikurangi cadangan penurunan nilai sebesar Rp 70.797).
As at 31 December 2015 and 2014, current accounts with other banks (third parties) include amount under Sharia banking principles (Subsidiary) of Rp 2,849,669 (net of allowance for impairment losses of Rp nil) and Rp 6,711,526 (net of allowance for impairment losses of Rp 70,797), respectively.
Pada tanggal 31 Desember 2015 dan 2014, tidak terdapat giro pada bank lain yang dijaminkan.
As at 31 December 2015 and 2014, there are no current account with other banks pledged as collateral.
b. Berdasarkan kolektibilitas sesuai Peraturan Bank Indonesia
b. By collectibility according to Bank Indonesia Regulation
Pada tanggal 31 Desember 2015 dan 2014, semua giro pada bank lain diklasifikasikan lancar.
All current accounts with other banks are classified as current as at 31 December 2015 and 2014.
(continued)
c. Perubahan cadangan kerugian penurunan nilai adalah sebagai berikut:
c. The changes in allowance for impairment losses are as follows:
2015 2014
Saldo awal tahun 70,797 49,128 Balance at beginning of the year
(Pemulihan)/penyisihan tahun (Reversal)/additional provision
berjalan (Catatan 34) (70,797) 21,669 during the year (Note 34)
Saldo akhir tahun - 70,797 Balance at end of the year
Penyisihan kerugian penurunan nilai dihitung berdasarkan kualitas aset produktif untuk perbankan Syariah sesuai dengan Catatan 2g.
Provision for impairment losses is calculated based on earnings assets quality for Sharia banking in Note 2g.
Pada tanggal 31 Desember 2015, tidak terdapat giro pada bank lain yang mengalami penurunan nilai.
As at 31 December 2015, there is no current accounts with other banks classified as impaired.
Pada tanggal 31 Desember 2014, manajemen berpendapat bahwa cadangan kerugian penurunan nilai yang dibentuk telah memadai.
As at 31 December 2014, management believes that the allowance for impairment losses is adequate.
7. PENEMPATAN PADA BANK INDONESIA DAN