BANGKOK BANK PUBLIC COMPANY LIMITED – CABANG JAKARTA/JAKARTA BRANCH
OBLIGATIONS OF COMMERCIAL 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 Other
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
Kas 12.319.799.405 - - - - 12.319.799.405 Cash
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
Tagihan akseptasi - bersih 1.237.509.402.195 - - - - 1.237.509.402.195 Acceptances receivable - net
Tagihan 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 22.748.454.044.117 128.684.962.538 904.102.360.843 293.764.776.380 - 24.075.006.143.878 Total
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 Total
31 Desember/December 31, 2015
Diukur pada nilai wajar melalui
Pinjaman yang laba rugi (FVTPL)/ Biaya perolehan
diberikan dan Measured at fair diamortisasi/
piutang/ value through Dimiliki hingga Tersedia Other
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
Kas 10.443.558.835 - - - - 10.443.558.835 Cash
Demand deposits with Bank
Giro pada Bank Indonesia 462.325.829.736 - - - - 462.325.829.736 Indonesia
Giro pada bank lain 79.822.750.020 - - - - 79.822.750.020 Demand deposits with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 4.068.080.000.000 - - - - 4.068.080.000.000 and other banks
Efek-efek - bersih - - 1.175.079.918.656 307.236.115.520 - 1.482.316.034.176 Securities - net
Tagihan akseptasi - bersih 1.277.690.820.575 - - - - 1.277.690.820.575 Acceptances receivable - net
Tagihan derivatif - 23.595.741.994 - - - 23.595.741.994 Derivative receivables
Kredit - bersih 14.993.459.569.815 - - - - 14.993.459.569.815 Loans - net
Piutang bunga 58.767.984.186 - - - - 58.767.984.186 Interest receivables
Aset lain-lain 304.526.500 - - - - 304.526.500 Other assets
Jumlah 20.950.895.039.667 23.595.741.994 1.175.079.918.656 307.236.115.520 - 22.456.806.815.837 Total
Liabilitas Keuangan Financial Liabilities
Liabilitas segera - - - 11.778.348 11.778.348 Liabilities due immediately
Simpanan - - - - 4.421.089.284.304 4.421.089.284.304 Deposits
Simpanan dari bank lain - - - - 1.147.205.255.942 1.147.205.255.942 Deposits from other banks
Liabilitas akseptasi - - - - 1.315.904.226.830 1.315.904.226.830 Acceptances payable
Liabilitas derivatif - 29.903.805.255 - - - 29.903.805.255 Derivative payables
Biaya masih harus dibayar - - - - 22.685.175.408 22.685.175.408 Accrued expenses
Liabilitas lain-lain - - - - 171.651.500.100 171.651.500.100 Other liabilities
Jumlah - 29.903.805.255 - - 7.078.547.220.932 7.108.451.026.187 Total
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Lanjutan)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015 AND FOR THE YEAR THEN ENDED (Continued)
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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 of 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 1.197.867.137.223 1.199.184.568.494 1.482.316.034.176 1.487.375.496.019 Securities - net
Kredit - bersih 19.173.592.049.220 19.169.219.027.825 14.993.459.569.815 14.990.216.888.969 Loans - net
Jumlah 20.371.459.186.443 20.368.403.596.319 16.475.775.603.991 16.477.592.384.988 Total
2015 2014
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:
Nilai wajar efek-efek dengan syarat dan
kondisi standar dan diperdagangkan di pasar aktif ditentukan dengan mengacu pada kuotasi harga pasar.
Fair value of securities with standard terms
and conditions and traded in active market is determined by reference to the quoted market prices.
Nilai wajar tagihan dan liabilitas derivatif
diukur dengan menggunakan kurs kuotasi dan
kurva yield yang berasal dari suku bunga
kuotasi mencocokkan jatuh tempo kontrak.
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.
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.
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.
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Lanjutan)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015 AND FOR THE YEAR THEN ENDED (Continued)
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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 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
Pada tahun 2015 dan 2014, tidak terdapat perpindahan metode pengukuran nilai wajar dari tingkat 1 menjadi tingkat 2, dan sebaliknya.
In 2015 and 2014, 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.
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Lanjutan)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015 AND FOR THE YEAR THEN ENDED (Continued)
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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.
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:
Menetapkan kebijakan dan prosedur kredit,
temasuk Credit Risk Rating (CRR) serta
General Underwriting Standard (GUS), yang
berlaku sebagai acuan dalam melakukan analisis kredit.
Establishing lending policy and procedures,
including Credit Risk Rating (CRR) and General Underwriting Standard (GUS), which are used as a guideline in analyzing credit.
Melakukan review dan memutakhirkan
kebijakan perkreditan, sesuai dengan
rekomendasi Unit Kepatuhan Bank Indonesia, Kantor Pusat, serta peraturan-peraturan baru yang berlaku.
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.
Membentuk Credit Acceptance Unit (CAU),
untuk membantu proses review dan evaluasi aplikasi kredit yang diajukan oleh bagian pemasaran Cabang.
Establishing Credit Acceptance Unit (CAU) to
help in reviewing and evaluating the credit
applications proposed by the Branch’s
marketing department.
Melakukan Loan Committee Meeting untuk
memutuskan pemberian kredit baru,
perpanjangan, maupun merekomendasikan aplikasi kredit ke Kantor Pusat.
Conducting Loan Committee Meetings to
approve new credit, facility extension, as well as recommending credit application to Head Office for further approval.
Melakukan analisis portofolio kredit Cabang
berdasarkan parameter-parameter yang
senantiasa disesuaikan dengan bisnis dan kompleksitas Cabang.
Performing credit portfolio analysis, based on
parameters that are always adjusted to the business and the complexity of the Branch.
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Lanjutan)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015 AND FOR THE YEAR THEN ENDED (Continued)
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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 dua skenario dasar yaitu:
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 2 basic scenarios as follows:
1. Analisis dampak terhadap rasio kewajiban penyediaan modal minimum (KPMM) akibat kenaikan nilai tukar US$/IDR hingga 45% disertai penurunan 1 level kualitas kolektibilitas atas 25 debitur terbesar.
1. Impact to capital adequacy ratio (CAR) analysis as the result of depreciation of US$/IDR rate up to 45% followed by 1 collectability level decrease on 25 major debtors.
2. Analisis dampak terhadap rasio KPMM akibat kenaikan nilai tukar US$/IDR hingga 45% disertai penurunan 1 level kualitas kolektibilitas atas 25 debitur terbesar, serta penurunan 2 level kualitas kolektibilitas atas debitur dengan orientasi ekspor ke Amerika, Eropa dan Jepang.
2. Impact to CAR analysis as the result of depreciation of US$/IDR rate up to 45% followed by 1 collectability level decrease on 25 major debtors and 2 collectability level decrease of export oriented debtors to United States, European Union, and Japan.
KPMM sebelum stress test dilakukan adalah
sebesar 57,41%. Berdasarkan hasil stress test
scenario terhadap empat risiko utama yaitu risiko kredit, risiko pasar, risiko likuiditas dan risiko operasional yang dilakukan pada bulan
Desember 2015, skenario tersebut
memberikan dampak penurunan KPMM sebesar 8,25% menjadi 49,16%. 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 57.41%. 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 2015, the scenario would have impact to decrease CAR by 8.25% to become 49.16%. 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.
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Lanjutan)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015 AND FOR THE YEAR THEN ENDED (Continued)
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2015 2014
Rp Rp
Laporan Posisi Keuangan Statement of Financial Position
Giro pada Bank Indonesia 677.164.109.077 462.325.829.736 Demand deposits with Bank Indonesia
Giro pada bank lain 77.329.582.083 79.822.750.020 Demand deposits with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 1.520.650.000.000 4.068.080.000.000 and other banks
Efek-efek 1.198.456.930.327 1.482.316.034.176 Securities
Tagihan akseptasi 1.293.299.379.518 1.315.904.226.830 Acceptances receivable
Tagihan derivatif 128.684.962.538 23.595.741.994 Derivative receivables
Kredit 20.141.096.896.170 15.514.222.633.807 Loans
Piutang bunga 49.545.575.637 58.767.984.186 Interest receivables
Aset lain-lain 343.526.500 304.526.500 Other assets
Subjumlah 25.086.570.961.850 23.005.339.727.249 Subtotal
Komitmen dan Kontinjensi Commitments and Contingencies
Fasilitas kredit kepada nasabah Unused loan commitments granted
yang belum digunakan 8.089.585.776.078 6.629.616.668.120 to customers
Irrevocable letters of credit Outstanding irrevocable letters
yang masih berjalan 294.051.161.555 829.328.176.605 of credit
Kontrak penjualan spot yang
belum diselesaikan 193.190.000.000 31.087.500.000 Unsettled spot sell contracts
Bank garansi yang diterbitkan 176.025.653.511 101.322.019.806 Bank guarantees issued
Subjumlah 8.752.852.591.144 7.591.354.364.531 Subtotal
Jumlah 33.839.423.552.994 30.596.694.091.780 Total
31 Desember/December 31,
Kualitas Kredit dari Aset Keuangan Credit Quality of Financial Assets
Pada tanggal 31 Desember 2015 dan 2014, eksposur risiko kredit atas aset keuangan terbagi atas:
As at December 31, 2015 and 2014, 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 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
BANGKOK BANK PUBLIC COMPANY LIMITED - CABANG JAKARTA
CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2015 DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Lanjutan)
BANGKOK BANK PUBLIC COMPANY LIMITED - JAKARTA BRANCH NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2015 AND FOR THE YEAR THEN ENDED (Continued)
- 86 -
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 23.595.741.994 - - 23.595.741.994 Derivative receivables
Aset keuangan yang dimiliki hingga
jatuh tempo Held-to-maturity financial assets
Efek-efek Securities
1.160.044.878.161
- - 1.160.044.878.161
Aset keuangan tersedia untuk dijual Available-for-sale financial assets
Efek-efek 307.236.115.520 - - 307.236.115.520 Securities
Pinjaman yang diberikan dan piutang Loans and receivables
Giro pada Bank Indonesia 462.325.829.736 - - 462.325.829.736 Demand deposits with Bank Indonesia Giro pada bank lain 79.822.750.020 - - 79.822.750.020 Demand deposits with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 4.068.080.000.000 - - 4.068.080.000.000 and other banks
Wesel ekspor 15.035.040.495 - - 15.035.040.495 Export bills
Tagihan akseptasi 1.315.904.226.830 - - 1.315.904.226.830 Acceptances receivable
Kredit 15.438.865.660.525 - 75.356.973.282 15.514.222.633.807 Loans
Piutang bunga 58.767.984.186 - - 58.767.984.186 Interest receivables Aset lain-lain 304.526.500 - - 304.526.500 Other assets
Jumlah 22.929.982.753.967 - 75.356.973.282 23.005.339.727.249 Total
31 Desember/December 31, 2014
Peringkat kredit dinilai dengan menggunakan
sistem Credit Risk Rating (CRR). Peringkat
diperoleh dengan memperhitungkan faktor
kuantitatif dan kualitatif sebagai berikut:
Credit rating is assessed by using Credit Risk Rating (CRR) system. The rating is derived by considering quantitative and qualitative factors as follows:
a. Faktor kuantitatif: a. Quantitative factors:
peringkat kemampuan pembayaran repayment capacity rating
peringkatefisiensi aset assets efficiency rating
peringkat leverage leverage rating
peringkat likuiditas liquidity rating
b. Faktor kualitatif: b. Qualitative factors:
peringkat industri industry rating
peringkat manajemen dan operasi management and operational rating
Penggolongan kualitas kredit Cabang ditetapkan sebagai berikut:
Classification of the Branch’s credit rating is designed as follows:
Kelompok lancar Current group
Kelompok lancar adalah kredit yang memiliki
peringkat internal 1 – 10.
Current group is loans with internal rating 1 – 10.
Kelompok telah jatuh tempo Overdue group
Kelompok telah jatuh tempo dibagi menjadi dua yaitu:
Overdue group is divided into two parts as follows:
Telah jatuh tempo tetapi tidak mengalami
penurunan nilai (jatuh tempo dari kelompok kolektif)
Past due but not impaired (overdue
from collective group)
Mengalami penurunan nilai (jatuh tempo