BANGKOK BANK PUBLIC COMPANY LIMITED – CABANG JAKARTA/JAKARTA BRANCH
OBLIGATIONS OF PRIVATE BANKS
37. CLASSIFICATION OF FINANCIAL ASSETS AND LIABILITIES
Tabel di bawah ini menunjukkan klasifikasi dan aset dan liabilitas keuangan.
The following table shows the classification of financial assets and liabilities:
Diukur pada nilai wajar
melalui
Pinjaman yang laba rugi (FVTPL)/ Biaya perolehan
diberikan dan Measured at fair diamortisasi/
piutang/ value through Dimiliki hingga Tersedia At
Loans and profit or loss jatuh tempo/ untuk dijual/ amortized Jumlah/ receivables (FVTPL) Held-to-maturity Available-for-sale costs Total
Rp Rp Rp Rp Rp Rp
Aset Keuangan Financial Assets
Demand deposits with Bank
Giro pada Bank Indonesia 605.924.079.329 - - - - 605.924.079.329 Indonesia
Giro pada bank lain 87.970.519.393 - - - - 87.970.519.393 Demand deposits with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesiadan bank lain 1.310.525.000.000 - - - - 1.310.525.000.000 and other banks
Efek-efek - bersih - - 1.126.359.110.740 450.466.326.804 - 1.576.825.437.544 Securities - net
Tagihan akseptasi - bersih 1.347.299.104.483 - - - - 1.347.299.104.483 Acceptances receivable - net
Tagihan derivatif - 34.408.843.680 - - - 34.408.843.680 Derivative receivables
Kredit - bersih 19.172.994.916.152 - - - - 19.172.994.916.152 Loans - net
Piutang bunga 73.735.158.734 - - - - 73.735.158.734 Interest receivables
Aset lain-lain 343.526.500 - - - - 343.526.500 Other assets
Jumlah 22.598.792.304.591 34.408.843.680 1.126.359.110.740 450.466.326.804 - 24.210.026.585.815 Total
Liabilitas Keuangan Financial Liabilities
Liabilitas segera - - - 15.116.338 15.116.338 Liabilities due immediately
Simpanan - - - - 5.039.344.576.790 5.039.344.576.790 Deposits
Simpanan dari bank lain - - - - 1.136.745.697.763 1.136.745.697.763 Deposits from other banks
Liabilitas akseptasi - - - - 1.426.077.534.157 1.426.077.534.157 Acceptances payable
Liabilitas derivatif - 51.226.057.276 - - - 51.226.057.276 Derivative payables
Biaya masih harus dibayar - - - - 28.327.205.666 Accrued 28.327.205.666 expenses
Liabilitas lain-lain - - - - 336.005.910.503 336.005.910.503 Other liabilities
Jumlah - 51.226.057.276 - - 7.966.516.041.217 8.017.742.098.493 Total
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2016 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Lanjutan)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2016 AND FOR THE YEAR THEN ENDED (Continued)
- 74 -
Diukur pada nilai wajar melalui
Pinjaman yang laba rugi (FVT PL)/ Biaya perolehan
diberikan dan Measured at fair diamortisasi/
piutang/ value through Dimiliki hingga T ersedia At
Loans and profit or loss jatuh tempo/ untuk dijual/ amortized Jumlah/ receivables (FVTPL) Held-to-maturity Available-for-sale costs Total
Rp Rp Rp Rp Rp Rp
Aset Keuangan Financial Assets
Demand deposits with Bank
Giro pada Bank Indonesia 677.164.109.077 - - - - 677.164.109.077 Indonesia
Giro pada bank lain 77.329.582.083 - - - - 77.329.582.083 Demand deposits with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesiadan bank lain 1.520.650.000.000 - - - - 1.520.650.000.000 and other banks
Efek-efek - bersih - - 904.102.360.843 293.764.776.380 - 1.197.867.137.223 Securities - net
T agihan akseptasi - bersih 1.237.509.402.195 - - - - 1.237.509.402.195 Acceptances receivable - net
T agihan derivatif - 128.684.962.538 - - - 128.684.962.538 Derivative receivables
Kredit - bersih 19.173.592.049.220 - - - - 19.173.592.049.220 Loans - net
Piutang bunga 49.545.575.637 - - - - 49.545.575.637 Interest receivables
Aset lain-lain 343.526.500 - - - - 343.526.500 Other assets
Jumlah 22.736.134.244.712 128.684.962.538 904.102.360.843 293.764.776.380 - 24.062.686.344.473 T otal
Liabilitas Keuangan Financial Liabilities
Liabilitas segera - - - - 900.688 900.688 Liabilities due immediately
Simpanan - - - - 5.118.311.355.234 5.118.311.355.234 Deposits
Simpanan dari bank lain - - - - 702.466.781.149 702.466.781.149 Deposits from other banks
Liabilitas akseptasi - - - - 1.293.299.379.518 1.293.299.379.518 Acceptances payable
Liabilitas derivatif - 145.964.373.340 - - - 145.964.373.340 Derivative payables
Biaya masih harus dibayar - - - - 25.046.609.322 25.046.609.322 Accrued expenses
Liabilitas lain-lain - - - - 262.529.627.377 262.529.627.377 Other liabilities
Jumlah - 145.964.373.340 - - 7.401.654.653.288 7.547.619.026.628 T otal
31 Desember/December 31, 2015
38. PENGUKURAN NILAI WAJAR 38. FAIR VALUE MEASUREMENT
Kecuali sebagaimana tercantum dalam table berikut, manajemen menganggap bahwa nilai tercatat aset keuangan dan liabilitas keuangan diakui mendekati nilai wajarnya karena jatuh tempo dalam jangka pendek atau yang memiliki tingkat suku bunga pasar.
Except as detailed in the following table, the management considers that the carrying amount of financial assets and liabilities approximate their fair values due to their short-term maturities or they carry market rates interest.
Nilai Nilai
tercatat/ tercatat/
Carrying Nilai wajar/ Carrying Nilai wajar/
amount Fair value amount Fair value
Rp Rp Rp Rp
Aset keuangan Financial assets
Ef ek-ef ek - bersih 1.576.825.437.544 1.577.748.002.314 1.197.867.137.223 1.199.184.568.494 Securities - net
Kredit - bersih 19.172.994.916.152 19.168.621.894.757 19.173.592.049.220 19.169.219.027.825 Loans - net
Jumlah 20.749.820.353.696 20.746.369.897.072 20.371.459.186.443 20.368.403.596.319 Total
2016 2015
Teknik penilaian dan asumsi yang diterapkan untuk tujuan pengukuran nilai wajar
Valuation techniques and assumptions applied for the purposes of measuring fair value
Nilai wajar aset dan liabilitas keuangan ditentukan sebagai berikut:
The fair values of financial assets and liabilities are determined as follows:
x Nilai wajar efek-efek dengan syarat dan kondisi standar dan diperdagangkan di pasar aktif ditentukan dengan mengacu pada kuotasi harga pasar.
x Fair value of securities with standard terms and conditions and traded in active market is determined by reference to the quoted market prices.
x Nilai wajar tagihan dan liabilitas derivatif diukur dengan menggunakan kurs kuotasi dan kurva yield yang berasal dari suku bunga kuotasi mencocokkan jatuh tempo kontrak.
x The fair value of derivative receivables and payables are measured at the exchange rate quotations and yield curves derived from quotations to match the interest rate maturity of the contract.
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2016 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Lanjutan)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2016 AND FOR THE YEAR THEN ENDED (Continued)
x Nilai wajar aset keuangan dan liabilitas keuangan lainnya (tidak termasuk yang dijelaskan di atas) ditentukan sesuai dengan model penentuan harga yang berlaku umum berdasarkan analisis discounted cash flow
menggunakan harga dari transaksi pasar yang dapat diamati saat ini dan kutipan dealer untuk instrumen sejenis.
x The fair values of other financial assets and financial liabilities (excluding those described above) are determined in accordance with generally accepted pricing models based on discounted cash flow analysis using prices from observable current market transactions and dealer quotes for similar instruments.
Tabel berikut ini memberikan analisis dari instrumen keuangan yang diukur setelah pengakuan awal sebesar nilai wajar, dikelompokkan ke tingkat 1 sampai 3 didasarkan pada sejauh mana nilai wajar diamati.
The following table provides an analysis of financial instruments that are subsequently measured at fair value, grouped into levels 1 to 3 based on the degree to which the fair value is observable.
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/ Lev el 1 Lev el 2 Lev el 3 Total
Rp Rp Rp Rp
Aset diukur pada nilai wajar Assets measured at f air v alue Aset keuangan Financial asset
Tersedia untuk dijual Av ailable-f or-sale Ef ek- ef ek 450.466.326.804 - - 450.466.326.804 Securities
Diperdagangkan Trading
Tagihan deriv atif - 34.408.843.680 - 34.408.843.680 Deriv ativ e receiv ables
Aset y ang nilai wajarny a diungkapkan Assets f or which f air v alues are disclosed Dimiliki hingga jatuh tempo Held-to-maturity
Ef ek- ef ek 1.127.281.675.510 - - 1.127.281.675.510 Securities
Pinjaman y ang diberikan dan piutang Loans and receiv able Kredit - - 19.168.621.894.757 19.168.621.894.757 Loans
Jumlah Aset 1.577.748.002.314 34.408.843.680 19.168.621.894.757 20.780.778.740.752 Total Assets
Liabilitas diukur pada nilai wajar Liabilities measured at f air v alue
Diperdagangkan Trading
Liabilitas deriv atif - 51.226.057.276 - 51.226.057.276 Deriv ativ e pay ables
Selisih 1.577.748.002.314 (16.817.213.596) 19.168.621.894.757 20.729.552.683.476 Dif f erence 2016
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/ Lev el 1 Lev el 2 Lev el 3 Total
Rp Rp Rp Rp
Aset diukur pada nilai wajar Assets measured at f air v alue Aset keuangan Financial asset
Tersedia untuk dijual Av ailable-f or-sale Ef ek- ef ek 293.764.776.380 - - 293.764.776.380 Securities
Diperdagangkan Trading
Tagihan deriv atif - 128.684.962.538 - 128.684.962.538 Deriv ativ e receiv ables
Aset y ang nilai wajarny a diungkapkan Assets f or which f air v alues are disclosed Dimiliki hingga jatuh tempo Held-to-maturity
Ef ek- ef ek 906.367.091.732 - - 906.367.091.732 Securities
Pinjaman y ang diberikan dan piutang Loans and receiv able Kredit - - 19.173.592.049.220 19.173.592.049.220 Loans
Jumlah Aset 1.200.131.868.112 128.684.962.538 19.173.592.049.220 20.502.408.879.870 Total Assets
Liabilitas diukur pada nilai wajar Liabilities measured at f air v alue
Diperdagangkan Trading
Liabilitas deriv atif - 145.964.373.340 - 145.964.373.340 Deriv ativ e pay ables
Selisih 1.200.131.868.112 (17.279.410.802) 19.173.592.049.220 20.356.444.506.530 Dif f erence 2015
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2016 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Lanjutan)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2016 AND FOR THE YEAR THEN ENDED (Continued)
- 76 -
Pada tahun 2016 dan 2015, tidak terdapat perpindahan metode pengukuran nilai wajar dari tingkat 1 menjadi tingkat 2, dan sebaliknya.
In 2016 and 2015, there was no movement of fair value measurement method from level 1 to level 2, and vice versa.
39. MANAJEMEN RISIKO 39. RISK MANAGEMENT
Dalam melakukan kegiatan usahanya, Cabang sering dihadapkan pada risiko-risiko sehari-hari seperti risiko pasar, risiko likuiditas, risiko kredit, risiko legal, risiko operasional dan risiko terkait lainnya.
In conducting the Branch’s business, it is constantly exposed to daily risks such as market risk, liquidity risk, credit risk, legal risk, operational risk and other risks, which relates to the Branch’s business.
Berdasarkan peraturan Bank Indonesia No. 5/8/PBI/2003 tanggal 19 Mei 2003, sebuah bank wajib membentuk Komite Manajemen Risiko. Cabang telah membentuk Komite Manajemen Risiko (KMR) pada tanggal 30 Oktober 2003, sesuai peraturan Bank Indonesia dan Surat Edaran Bank Indonesia No. 5/21/DPNP mengenai penerapan manajemen risiko dalam industri perbankan.
Based on Bank Indonesia regulation No. 5/8/PBI/2003 dated May 19, 2003, it is mandatory for a bank to establish a Risk Management Committee. The Branch has established its Risk Management Committee (RMC) on October 30, 2003 to comply with Bank Indonesia regulation, and its circular letter No. 5/21/DPNP regarding the implementation of risk management in banking industry.
Adapun fungsi dan tanggung jawab Komite Manajemen Risiko adalah memberikan rekomendasi kepada Manajer Umum, yang sekurang-kurangnya meliputi:
The function and responsibility of Risk Management Committee is to provide recommendation to General Manager covering at least the following:
1. Penyusunan kebijakan, strategi dan pedoman penerapan manajemen risiko.
1. Formulation of policy, strategy and guidelines for implementation of risk management. 2. Perbaikan atau penyempurnaan pelaksanaan
manajemen risiko berdasarkan hasil evaluasi pelaksanaan yang dimaksud.
2. Correction or improvements for risk management implementation based on the risk management evaluation.
3. Penetapan hal-hal yang terkait dengan keputusan bisnis yang menyimpang dari prosedur normal.
3. Justification on matters pertaining to business decision made in irregularities from normal procedure.
Antisipasi telah dilakukan terhadap delapan risiko yang melekat di bisnis perbankan sebagai berikut:
The anticipated action has been taken for eight risks inherent to the bank business as follows:
MANAJEMEN RISIKO KREDIT CREDIT RISK MANAGEMENT
Risiko kredit adalah risiko yang terjadi akibat kegagalan pihak lawan (counterparty) memenuhi kewajibannya. Risiko kredit dapat bersumber dari berbagai aktivitas fungsional Cabang seperti perkreditan (penyediaan dana), treasuri dan investasi, dan pembiayaan perdagangan, yang tercatat dalam banking book maupun trading book.
Credit risk is the risk of default by counterparty. Credit risk may arise from various functional activities of the Branch, such as credit (provision of funds), treasury and investment, and trade financing, recorded both in the banking book and the trading book.
Penerapan manajemen risiko kredit tidak hanya ditujukan untuk menempatkan Cabang sebagai bank yang patuh terhadap regulasi, namun merupakan suatu tuntutan manajemen untuk menerapkan sistem pengelolaan risiko kredit yang baik dan sesuai dengan praktik di perbankan. Penerapan manajemen risiko yang dilakukan tidak hanya bertujuan untuk mencegah terjadinya penurunan kualitas kredit, namun juga diharapkan mampu mendorong kegiatan bisnis Cabang.
Credit risk management implementation is not only intended to position the Branch as a bank that complies with regulation, but is also a management requirement to implement a proper credit risk management system in accordance with sound banking practices. Credit risk management is implemented not only to prevent credit quality deterioration but also to support the Branch’s business activity.
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2016 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Lanjutan)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2016 AND FOR THE YEAR THEN ENDED (Continued) Terkait dengan risiko kredit, Cabang telah
menerapkan manajemen risiko sebagai berikut:
In relation to credit risk, the Branch has implemented the following risk management policies:
x Menetapkan kebijakan dan prosedur kredit, temasuk Credit Risk Rating (CRR) serta
General Underwriting Standard (GUS), yang
berlaku sebagai acuan dalam melakukan analisis kredit.
x Establishing lending policy and procedures, including Credit Risk Rating (CRR) and General Underwriting Standard (GUS), which are used as a guideline in analyzing credit.
x Melakukan review dan memutakhirkan
kebijakan perkreditan, sesuai dengan rekomendasi Unit Kepatuhan Bank Indonesia, Kantor Pusat, serta peraturan-peraturan baru yang berlaku.
x Reviewing and updating the lending policy to be in accordance with the recommendations from Compliance Unit of Bank Indonesia, Head Office, as well as other prevailing new regulations.
x Membentuk Credit Acceptance Unit (CAU), untuk membantu proses review dan evaluasi aplikasi kredit yang diajukan oleh bagian pemasaran Cabang.
x Establishing Credit Acceptance Unit (CAU) to
help in reviewing and evaluating the credit applications proposed by the Branch’s marketing department.
x Melakukan Loan Committee Meeting untuk memutuskan pemberian kredit baru, perpanjangan, maupun merekomendasikan aplikasi kredit ke Kantor Pusat.
x Conducting Loan Committee Meetings to approve new credit, facility extension, as well as recommending credit application to Head Office for further approval.
x Melakukan analisis portofolio kredit Cabang berdasarkan parameter-parameter yang senantiasa disesuaikan dengan bisnis dan kompleksitas Cabang.
x Performing credit portfolio analysis, based on parameters that are always adjusted to the business and the complexity of the Branch.
x Melakukan analisis stress test yang dilakukan minimum setahun sekali, Cabang juga dapat melakukan stress test tambahan sepanjang tahun tergantung pada terjadinya peristiwa ekonomi tertentu yang mungkin mempengaruhi kemampuan debitur untuk membayar. Dalam stress test tahunan ini, Cabang menggunakan tiga skenario dasar yaitu:
x Performing stress test in annual basis at the minimum, there is a chance for the Branch to conduct additional stress test throughout the year depending on the occurrence of economic events. In this annually stress test, the Branch uses three basic scenarios as follows:
1. Analisis dampak terhadap rasio kewajiban penyediaan modal minimum (KPMM) akibat kenaikan nilai tukar US$/IDR hingga 48% disertai penurunan 1 level kualitas kolektibilitas atas 25 debitur terbesar.
1. Impact to capital adequacy ratio (CAR) analysis as the result of depreciation of US$/IDR rate up to 48% followed by 1 collectability level downgrade on 25 major debtors.
2. Analisis dampak terhadap rasio KPMM akibat kenaikan nilai tukar US$/IDR hingga 48% disertai penurunan 1 level kualitas atas debitur dengan orientasi ekspor.
2. Impact to CAR analysis as the result of depreciation of US$/IDR rate up to 48% followed by 1 collectability level downgrade of export oriented debtors.
3. Analisis dampak terhadap rasio KPMM akibat kenaikan nilai tukar US$/IDR hingga 48% disertai penurunan 2 level kualitas kolektibilitas atas debitur dengan orientasi non-ekspor.
3. Impact to CAR analysis as the result of depreciation of US$/IDR rate up to 48% followed by 2 collectability level downgrade of non-export oriented debtors.
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2016 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Lanjutan)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2016 AND FOR THE YEAR THEN ENDED (Continued)
- 78 -
KPMM sebelum stress test dilakukan adalah sebesar 57,64%. Berdasarkan hasil stress test
scenario terhadap empat risiko utama yaitu
risiko kredit, risiko pasar, risiko likuiditas dan risiko operasional yang dilakukan pada bulan Desember 2016, skenario tersebut memberikan dampak penurunan KPMM sebesar 11,88% menjadi 45,75%. Namun, tingkat kecukupan modal setelah stress test
dilakukan masih lebih besar daripada rasio yang dipersyaratkan oleh Bank Indonesia maupun BASEL 3. Dengan demikian permodalan Cabang sangat memadai dalam menghadapi kondisi stres.
CAR before stress test was conducted is at 57.64%. Based on the stress testing to four main risks, i.e. credit risk, market risk, liquidity risk and operational risk, which is conducted in December 2016, the scenario would have impact to decrease CAR by 11.88% to become 45.75%. However, the impacted CAR is still significantly higher than Bank Indonesia and BASEL 3 requirement. Hence, the Branch’s capital is significantly adequate during stress condition.
Eksposur Maksimum Terhadap Risiko Kredit Maximum Exposure to Credit Risk
Untuk aset keuangan yang diakui di laporan posisi keuangan, eksposur maksimum terhadap risiko kredit sama dengan nilai tercatatnya. Untuk liabilitas kontinjensi, eksposur maksimum terhadap risiko kredit adalah nilai maksimum yang harus Cabang bayarkan dalam hal timbul kewajiban atas instrumen yang diterbitkan. Untuk komitmen kredit, eksposur maksimum terhadap risiko kredit adalah sebesar jumlah fasilitas yang belum ditarik dari nilai penuh fasilitas kredit yang telah disepakati
(committed) kepada nasabah.
For financial asset recognized in the statements of financial position, the maximum exposure to credit risk equals their carrying amount. For contingent liabilities, the maximum exposure to the credit risk is the maximum amount that the Branch would have to pay if the obligations of the instrument assured are called upon. For loan commitments, the maximum exposure to credit risk is equal to the number of facilities that have not been withdrawn from the full amount granted to customers.
Tabel berikut menyajikan eksposur maksimum terhadap risiko kredit (sebelum dikurangi cadangan kerugian penurunan nilai) Cabang atas instrumen keuangan pada laporan posisi keuangan dan komitmen dan kontinjensi (rekening administratif), tanpa memperhitungkan agunan yang dimiliki atau jaminan kredit lainnya.
The following table presents the Branch’s maximum exposure to credit risk (gross of allowance for impairment losses) of statement of financial position and off-balance sheet financial instrument without taking into account any collateral held or other credit enhancement.
2016 2015
Rp Rp
Laporan Posisi Keuangan Statement of Financial Position
Giro pada Bank Indonesia 605.924.079.329 677.164.109.077 Demand deposits with Bank Indonesia
Giro pada bank lain 87.970.519.393 77.329.582.083 Demand deposits with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 1.310.525.000.000 1.520.650.000.000 and other banks
Efek-efek 1.576.825.437.544 1.197.867.137.223 Securities
Tagihan akseptasi 1.347.299.104.483 1.237.509.402.195 Acceptances receivable
Tagihan derivatif 34.408.843.680 128.684.962.538 Derivative receivables
Kredit 19.172.994.916.152 19.173.592.049.220 Loans
Piutang bunga 73.735.158.734 49.545.575.637 Interest receivables
Aset lain-lain 343.526.500 343.526.500 Other assets
Subjumlah 24.210.026.585.815 24.062.686.344.473 Subtotal
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2016 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Lanjutan)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2016 AND FOR THE YEAR THEN ENDED (Continued)
2016 2015
Rp Rp
Komitmen dan Kontinjensi Commitments and Contingencies
Fasilitas kredit kepada nasabah Unused loan commitments granted
yang belum digunakan 9.572.647.653.654 8.089.585.776.078 to customers
Irrevocable letters of credit Outstanding irrevocable letters
yang masih berjalan 641.391.160.520 294.051.161.555 of credit
Kontrak penjualan spot yang
belum diselesaikan 164.857.101.592 193.190.000.000 Unsettled spot sell contracts
Bank garansi yang diterbitkan 328.089.107.100 176.025.653.511 Bank guarantees issued
Subjumlah 10.706.985.022.866 8.752.852.591.144 Subtotal
Jumlah 34.917.011.608.681 32.815.538.935.617 Total
31 Desember/December 31,
Kualitas Kredit dari Aset Keuangan Credit Quality of Financial Assets
Pada tanggal 31 Desember 2016 dan 2015, eksposur risiko kredit atas aset keuangan terbagi atas:
As at December 31, 2016 and 2015, credit risk exposures relating to financial assets are divided as follows:
Telah jatuh tempo
Belum jatuh tempo tetapi tidak
dan tidak mengalami mengalami
penurunan nilai/ penurunan nilai/ Mengalami
Neither past due Past due but penurunan nilai/
nor impaired not impaired Impaired Jumlah/Total
Rp Rp Rp Rp
Aset keuangan pada FVTPL Financial assets at FVTPL
Tagihan derivatif 34.408.843.680 - - 34.408.843.680 Derivative receivables
Aset keuangan yang dimiliki hingga
jatuh tempo Held-to-maturity financial assets
Efek-efek 1.114.228.186.945 - - 1.114.228.186.945 Securities
Aset keuangan tersedia untuk dijual Available-for-sale financial assets
Efek-efek 450.466.326.804 - - 450.466.326.804 Securities
Pinjaman yang diberikan dan piutang Loans and receivables
Giro pada Bank Indonesia 605.924.079.329 - - 605.924.079.329 Demand deposits with Bank Indonesia
Giro pada bank lain 87.970.519.393 - - 87.970.519.393 Demand deposits with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 1.310.525.000.000 - - 1.310.525.000.000 and other banks
Wesel ekspor 12.840.235.575 - - 12.840.235.575 Securities
Tagihan akseptasi 1.426.077.534.157 - - 1.426.077.534.157 Acceptances receivable
Kredit 20.289.466.511.767 - 224.873.456.273 20.514.339.968.040 Loans
Piutang bunga 73.735.158.734 - - 73.735.158.734 Interest receivables
Aset lain-lain 343.526.500 - - 343.526.500 Other assets
Jumlah 25.405.985.922.884 - 224.873.456.273 25.630.859.379.157 Total
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2016 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Lanjutan)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2016 AND FOR THE YEAR THEN ENDED (Continued)
- 80 -
Telah jatuh tempo
Belum jatuh tempo tetapi tidak
dan tidak mengalami mengalami
penurunan nilai/ penurunan nilai/ Mengalami
Neither past due Past due but penurunan nilai/
nor impaired not impaired Impaired Jumlah/Total
Rp Rp Rp Rp
Aset keuangan pada FVTPL Financial assets at FVTPL
Tagihan derivatif 128.684.962.538 - - 128.684.962.538 Derivative receivables
Aset keuangan yang dimiliki hingga
jatuh tempo Held-to-maturity financial assets
Efek-efek 891.019.822.612 - - 891.019.822.612 Securities
Aset keuangan tersedia untuk dijual Available-for-sale financial assets
Efek-efek 293.764.776.380 - - 293.764.776.380 Securities
Pinjaman yang diberikan dan piutang Loans and receivables
Giro pada Bank Indonesia 677.164.109.077 - - 677.164.109.077 Demand deposits with Bank Indonesia
Giro pada bank lain 77.329.582.083 - - 77.329.582.083 Demand deposits with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 1.520.650.000.000 - - 1.520.650.000.000 and other banks
Wesel ekspor 13.672.331.335 - - 13.672.331.335 Securities
Tagihan akseptasi 1.293.299.379.518 - - 1.293.299.379.518 Acceptances receivable
Kredit 20.037.204.362.800 - 103.892.533.370 20.141.096.896.170 Loans
Piutang bunga 49.545.575.637 - - 49.545.575.637 Interest receivables
Aset lain-lain 343.526.500 - - 343.526.500 Other assets
Jumlah 24.982.678.428.480 - 103.892.533.370 25.086.570.961.850 Total
31 Desember/December 31, 2015