konsolidasian per tanggal dan untuk tahun yang berakhir pada tanggal 31 Desember 2008
a. Restatement of the consolidated financial statements as of and for the year ended December 31, 2008
i) Penyisihan kerugian atas kredit yang diberikan
Manajemen Bank telah melakukan penyesuaian secara retroaktif atas saldo penyisihan kerugian atas kredit yang diberikan untuk tahun yang berakhir pada tanggal 31 Desember 2008. Penyesuaian disebabkan oleh adanya informasi material yang berpengaruh terhadap kolektibilitas saldo beberapa debitur.
i) Allowance for possible losses on loans The management of the Bank decided to recognize a retroactive adjustment to the allowance for possible losses on loans for the year ended December 31, 2008. The adjustment relates to material information which affects the collectibility of loans from certain borrowers.
ii) Kewajiban atas imbalan pasca kerja karyawan jangka panjang lainnya Manajemen Bank juga memutuskan untuk mengakui secara retroaktif kewajiban atas imbalan kerja karyawan jangka panjang yang sebelumnya tidak pernah dicadangkan.
ii) Obligation for other long-term
employee benefits
The management of the Bank also decided to retroactively recognize obligation for other long-term employee benefits which have not been provided for previously.
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued) a. Penyajian kembali laporan keuangan
konsolidasian per tanggal dan untuk tahun yang berakhir pada tanggal 31 Desember 2008 (lanjutan)
a. Restatement of the consolidated financial statements as of and for the year ended December 31, 2008 (continued)
2008
Saldo Laba Retained Earnings
Sebelum penyajian kembali 1.999.726 Before restatement
Dikurangi: Penyesuaian penyisihan Less: Adjustment to the
kerugian atas kredit yang allowance for possible
diberikan dan tambahan kewajiban losses on loans and
atas imbalan kerja karyawan liabilities for other long-term
jangka panjang lainnya - employee benefits - net of
setelah pajak tangguhan (261.642) deferred tax
Setelah penyajian kembali 1.738.084 After restatement
b. Penyajian kembali laporan keuangan
konsolidasian per tanggal dan untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2008
b. Restatement of the consolidated financial statements as of and for the six-month period ended June 30, 2008
i) Penyisihan kerugian atas kredit yang diberikan
Manajemen Bank telah melakukan penyesuaian secara retroaktif atas saldo penyisihan kerugian atas kredit yang diberikan untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2008. Penyesuaian disebabkan oleh adanya informasi material yang berpengaruh terhadap kolektibilitas saldo beberapa debitur.
i) Allowance for possible losses on loans The management of the Bank decided to recognize a retroactive adjustment to the allowance for possible losses on loans for the six-month period ended June 30, 2008. The adjustment relates to material information which affects the collectibility of loans from certain borrowers.
ii) Kewajiban atas imbalan pasca kerja karyawan jangka panjang lainnya Manajemen Bank juga memutuskan untuk mengakui secara retroaktif kewajiban atas imbalan kerja karyawan jangka panjang yang sebelumnya tidak pernah dicadangkan.
ii) Obligation for other long-term
employee benefits
The management of the Bank also decided to retroactively recognize obligation for other long-term employee benefits which have not been provided for previously.
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
b. Penyajian kembali laporan keuangan
konsolidasian per tanggal dan untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2008 (lanjutan)
b. Restatement of the consolidated financial statements as of and for the six-month period ended June 30, 2008 (continued) iii) Dalam rangka mematuhi Peraturan Bank
Indonesia (PBI) No. 8/6/PBI/2006 mengenai Penerapan Manajemen Risiko secara Konsolidasi bagi Bank yang Melakukan Pengendalian terhadap Perusahaan Anak, PT Wahana Ottomitra Multiartha Tbk (WOM) telah melakukan migrasi sistem teknologi informasi ke sistem baru. Pada saat proses migrasi, manajemen WOM dan Bank menemukan dua hal yang berdampak terhadap laporan keuangan konsolidasian Bank untuk periode berjalan dan periode - periode sebelumnya yaitu sebagai berikut:
iii) In order to comply with Bank Indonesia Regulations (PBI) No. 8/6/PBI/2006
regarding the implementation of
Consolidated Risk Management for Banks Performing Control on Subsidiaries, PT Wahana Ottomitra Multiartha Tbk (WOM) has migrated to a new information technology (IT) platform. During the migration process, the management of WOM and the Bank found two matters which affected the consolidated financial statements of the Bank for the current and previous periods as follows:
(a) Metode pengakuan pendapatan bunga
Sistem lama WOM mencatat pendapatan bunga dengan metode monthly accrual, bukan dengan metode daily accrual, akibatnya pendapatan bunga menjadi lebih besar dibandingkan dengan yang seharusnya dicatat pada akhir bulan maupun akhir tahun apabila pencatatan dilakukan secara daily accrual. Namun jumlah pendapatan bunga selama periode pinjaman sudah benar. Dengan sistem baru, pencatatan pengakuan piutang pendapatan bunga dapat dilakukan secara daily accrual. Oleh karenanya, manajemen WOM memutuskan untuk mengubah metode pencatatan pengakuan piutang pendapatan bunga dari monthly accrual menjadi daily accrual.
(a) Interest income recognition
method
The previous system of WOM recognized interest income accruals on a monthly accrual basis instead of a daily accrual basis. Consequently, the interest income recognized at the end of the month as well as the end of the year was higher than it should be if calculated using the daily accrual method. However the interest income recognized over the term of the loan was correct. With the new IT system, interest income is recorded on a daily accrual basis. The management of WOM has decided to change the interest income recognition method from the monthly accrual to the daily accrual basis.
(b) Rekonsiliasi data nasabah Joint Financing antara Bank dan WOM
Selama proses rekonsiliasi pada tahun 2008, Bank dan WOM menemukan adanya perbedaan jumlah rekening dan kolektibilitas piutang debitur yang berasal dari pembiayaan yang diberikan pada
(b) Reconciliation of Joint Financing Accounts between the Bank and WOM
During the reconciliation process in 2008, the Bank and WOM noted discrepancies in the number of accounts and collectibility of receivables from debtors that were
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
b. Penyajian kembali laporan keuangan
konsolidasian per tanggal dan untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2008 (lanjutan)
b. Restatement of the consoldiated financial statements as of and for the six-month period ended June 30, 2008 (continued)
Oleh karena dampak dari hal-hal tersebut di atas signifikan, manajemen Bank telah memutuskan untuk melakukan penyajian kembali laporan keuangan konsolidasian untuk periode enam bulan yang berakhir 30 Juni 2008. Dampak dari penyajian kembali tersebut adalah sebagai berikut:
As the effects of the above matters were significant, the management of the Bank decided to restate the consolidated financial statements for the six-month period ended June 30, 2008. The impact of the restatements is as follows:
Konsolidasian/Consolidated Bank/Bank
Setelah Sebelum Setelah Sebelum
penyajian penyajian penyajian penyajian
kembali/ kembali/ kembali/ kembali/
After Before After Before
restatement restatement restatement restatement
2008 2008
Neraca Balance sheets
Aktiva Assets
Kredit yang diberikan Loans
Pihak terkait 30.487 30.487 159.514 159.514 Related parties
Pihak ketiga 32.100.013 32.127.043 32.089.492 32.116.522 Third parties
32.130.500 32.157.530 32.249.006 32.276.036
Dikurangi: Penyisihan Less: Allowance for
kerugian (839.820) (702.316) (839.807) (702.303) possible losses
Kredit yang diberikan - bersih 31.290.680 31.455.214 31.409.199 31.573.733 Loans - net
Piutang pembiayaan konsumen 5.655.740 5.655.740 - - Consumer financing receivables
Dikurangi: Less:
Pendapatan pembiayaan Unearned consumer financing
konsumen yang belum diakui (2.012.808) (1.915.866) - - receivables
Penyisihan kerugian (157.141) (157.141) - - Allowance for possible losses
Piutang pembiayaan Consumer financing
konsumen - bersih 3.485.791 3.582.733 - - receivables - net
Penyertaan saham 5.652 5.652 283.593 330.377 Investments in shares
Dikurangi: Penyisihan Less: Allowance for
kerugian (2.995) (2.995) (6.254) (6.254) possible losses
Penyertaan saham - bersih 2.657 2.657 277.339 324.123 Investments in shares - net
Aktiva pajak tangguhan 360.581 346.995 322.897 309.311 Deferred tax assets
Goodwill 235.067 235.067 - - Goodwill
Dikurangi: Akumulasi amortisasi (132.930) (134.646) - - Less: Accumulated amortization
Goodwill - bersih 102.137 100.421 - - Goodwill - net
Beban dibayar dimuka dan Prepayments and
aktiva lain-lain - bersih 1.359.175 1.369.679 1.114.426 1.124.930 other assets - net
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
b. Penyajian kembali laporan keuangan
konsolidasian per tanggal dan untuk periode enam bulan yang berakhir pada tanggal 30 Juni 2008 (lanjutan)
b. Restatement of the consolidated financial statements as of and for the six-month period ended June 30, 2008 (continued)
Konsolidasian/Consolidated Bank/Bank
Setelah Sebelum Setelah Sebelum
penyajian penyajian penyajian penyajian
kembali/ kembali/ kembali/ kembali/
After Before After Before
restatement restatement restatement restatement
2008 2008
Kewajiban Liabilities
Beban yang masih harus dibayar Accrued expenses and
dan kewajiban lain-lain 1.338.579 1.293.293 567.284 521.998 other liabilities
Jumlah Kewajiban 51.647.006 51.601.720 48.174.849 48.129.563 Total Liabilities
Hak minoritas 138.418 186.860 - - Minority interest
Ekuitas Equity
Saldo laba 1.666.555 1.920.077 1.666.555 1.920.077 Retained earnings
Jumlah Ekuitas 4.903.122 5.156.644 4.903.122 5.156.644 Total Equity
Jumlah Kewajiban dan Ekuitas 56.688.546 56.945.224 53.077.971 53.286.207 Total Liabilities and Equity
Laporan Laba Rugi Statements of Income
Pendapatan/(beban) Other operating revenues/
operasional lainnya (expenses)
Pendapatan operasional lainnya: Other operating revenues:
Lain-lain 429.736 356.417 187.577 187.577 Others
Jumlah pendapatan Total other
operasional lainnya 631.999 558.680 402.696 402.696 operating revenues
Beban operasional lainnya: Other operating expenses:
Penyisihan kerugian atas Provision for possible losses
aktiva produktif dan on earning and
non-produktif 589.979 452.475 379.365 241.861 non-earning assets
Beban umum dan General and administrative
administrasi 725.668 712.544 619.704 619.704 expenses
Tenaga kerja 590.569 528.650 446.339 444.615 Personnel
Jumlah beban Total other
operasional lainnya 1.968.438 1.755.891 1.507.630 1.368.402 operating expenses
Beban operasional lainnya - bersih (1.336.439) (1.197.211) (1.104.934) (965.706) Other operating expenses - net
Pendapatan operasional - bersih 67.785 207.013 41.708 180.936 Operating income - net
Laba sebelum beban pajak 276.940 416.168 255.377 394.605 Income before tax expense
Beban pajak - bersih (88.158) (88.675) (77.587) (78.104) Tax expense - net
Laba bersih 177.790 316.501 177.790 316.501 Net income
Laba per saham dasar Basic earnings per share
(nilai penuh) 4 6 4 6 (full amount)
Laba per saham dilusian Diluted earnings per share
(nilai penuh) 4 6 4 6 (full amount)
Laporan Arus Kas Statements of Cash Flows
Cash flows from operating
Arus kas dari aktivitas operasi activities
Pendapatan operasional lainnya Other operating income
yang diterima 326.280 252.961 251.563 251.563 received
Tenaga kerja dan tunjangan
2009 2008
Rupiah 778.242 844.278 Rupiah
Dolar Amerika Serikat 269.988 211.284 United States Dollar
Mata uang asing lainnya 21.906 21.703 Other foreign currencies
1.070.136 1.077.265
Saldo dalam mata uang Rupiah dan mata uang asing termasuk uang pada mesin ATM (Automatic Teller
Machines) sejumlah Rp140.145 dan
Rp1.890 pada tanggal 30 Juni 2009 (2008: Rp103.401 dan Rp2.147).
As at June 30, 2009, the Rupiah and foreign currency balances include cash in ATMs (Automatic Teller Machines) amounting to Rp140,145 and Rp1,890, respectively (2008: Rp103,401 and Rp2,147, respectively).
Kas dalam mata uang asing lainnya terdiri dari Dolar Singapura, Dolar Australia, Dolar Kanada, Dolar Hong Kong, Euro, Frank Swiss, Poundsterling Inggris, Rupee India, Rupee Mauritius dan Yen Jepang.
Cash in other foreign currencies is denominated in Singapore Dollar, Australian Dollar, Canadian Dollar, Hong Kong Dollar, Euro, Swiss Franc, Great Britain Pound Sterling, Indian Rupee, Mauritius Rupee and Japanese Yen.
Informasi mengenai jatuh tempo diungkapkan pada Catatan 55.
Information on maturities are disclosed in Note 55.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
2009 2008
Rupiah 1.628.091 2.753.141 Rupiah
Dolar Amerika Serikat 2.489.558 385.453 United States Dollar
4.117.649 3.138.594
Giro wajib minimum Bank untuk mata uang Rupiah
dan Dolar Amerika Serikat pada tanggal 30 Juni 2009 masing-masing sebesar 14,30% dan
18,28% (2008: 8,76% dan 3,18%) dan telah sesuai
dengan Peraturan Bank Indonesia No. 10/25/PBI/2008 tanggal 23 Oktober 2008.
The minimum statutory reserves of the Bank as at June 30, 2009 for its Rupiah and United States
Dollar accounts were 14.30% and 18.28%,
respectively, (2008: 8.76% and 3.18%,
respectively) and are in compliance with Bank Indonesia Regulation No. 10/25/PBI/2008 dated October 23, 2008.
Infomasi mengenai jatuh tempo diungkapkan pada Catatan 55.
a. Berdasarkan counterparties dan mata uang a. By counterparties and currency
2009 2008
Rupiah Rupiah
Pihak terkait (Catatan 45): Related parties (Note 45):
PT Bank Mandiri (Persero) Tbk - 4.985 PT Bank Mandiri (Persero) Tbk
PT Bank Syariah Mandiri - 410 PT Bank Syariah Mandiri
Development Bank of Singapore, Development Bank of Singapore,
Singapura - 153 Singapore
PT Bank Danamon Indonesia Tbk - 27 PT Bank Danamon Indonesia Tbk
Standard Chartered Bank, Jakarta - 25 Standard Chartered Bank, Jakarta
PT Bank Permata Tbk - 11 PT Bank Permata Tbk
- 5.611
Pihak ketiga: Third parties:
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
(dahulu PT Bank Lippo Tbk dan (formerly PT Bank Lippo Tbk and
PT Bank Niaga Tbk) 258.770 21.485 PT Bank Niaga Tbk)
PT Bank Central Asia Tbk 38.119 35.596 PT Bank Central Asia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk, Jakarta 431 7.239 (Persero) Tbk, Jakarta
Lain-lain 18.370 6.931 Others
315.690 71.251
315.690 76.862
Mata uang asing Foreign currencies
Pihak terkait (Catatan 45): Related parties (Note 45):
Standard Chartered Bank, Mumbai - 92.046 Standard Chartered Bank, Mumbai
PT Bank Mandiri (Persero) Tbk - 67.936 PT Bank Mandiri (Persero) Tbk
American Express Bank, New York - 55.376 American Express Bank, New York
Standard Chartered Bank, Standard Chartered Bank,
Hong Kong - 51.958 Hong Kong
Development Bank of Singapore, Development Bank of Singapore,
Singapura - 9.408 Singapore
Kookmin Bank, Seoul - 7.732 Kookmin Bank, Seoul
Standard Chartered Bank, New York - 2.406 Standard Chartered Bank, New York
United Overseas Bank, Singapura - 530 United Overseas Bank, Singapore
Standard Chartered Bank Standard Chartered Bank
(Syariah), New York - 94 (Sharia), New York
PT Bank DBS Indonesia - 10 PT Bank DBS Indonesia
- 287.496
(continued) a. Berdasarkan counterparties dan mata uang
(lanjutan) a. By counterparties and currency (continued)
2009 2008
Pihak ketiga: Third parties:
JP Morgan Chase NA, New York 67.374 981 JP Morgan Chase NA, New York
Standard Chartered Bank, New York 66.500 - Standard Chartered Bank, New York
American Express Bank, New York 23.600 - American Express Bank, New York
Bank of New York, New York 23.039 - Bank of New York, New York
Citibank N.A., Jakarta 21.285 - Citibank N.A., Jakarta
Commonwealth Bank of Australia, Commonwealth Bank of Australia,
Sydney 20.573 7.300 Sydney
Sumitomo Mitsui Banking Sumitomo Mitsui Banking
Corporation, Tokyo 20.482 16.212 Corporation, Tokyo
Wachovia Bank 20.016 - Wachovia Bank
Development Bank of Singapore, Development Bank of Singapore,
Singapura 17.044 - Singapore
Barclays Bank Plc, London 11.384 11.782 Barclays Bank Plc, London
The Hong Kong and Shanghai The Hong Kong and Shanghai
Banking Corporation Ltd., Banking Corporation Ltd.,
New York 9.391 41 New York
Citibank N.A., New York 8.783 15.879 Citibank N.A., New York
Reserve Bank of India, Mumbai 6.839 6.461 Reserve Bank of India, Mumbai
Standard Chartered Bank, Mumbai 6.209 - Standard Chartered Bank, Mumbai
Llyods TSB Bank Plc, London 5.750 92 Llyods TSB Bank Plc, London
PT Bank Central Asia Tbk 4.976 28.730 PT Bank Central Asia Tbk
Lain-lain 13.520 1.873 Others 346.765 89.351 346.765 376.847 Jumlah 662.455 453.709 Total
Dikurangi: Penyisihan kerugian (7.041) (4.017) Less: Allowance for possible losses
655.414 449.692
Giro pada bank lain dalam mata uang asing terutama terdiri dari Dolar Amerika Serikat, Dolar Australia, Dolar Singapura, Dolar Hong Kong, Dolar Kanada, Euro, Frank Swiss, Rupee India, Rupee Mauritius, Poundsterling Inggris, Rand Afrika Selatan dan Yen Jepang.
Current accounts with other banks in foreign currencies are mainly denominated in United States Dollar, Australian Dollar, Singapore Dollar, Hong Kong Dollar, Canadian Dollar, Euro, Swiss Franc, Indian Rupee, Mauritius Rupee, Great Britain Pound Sterling, South African Rand and Japanese Yen.
Kolektibilitas giro pada bank lain pada tanggal 30 Juni 2009 dan 2008 digolongkan lancar.
As at June 30, 2009 and 2008, current accounts with other banks were classified as current.
Tidak terdapat saldo giro pada bank lain yang diblokir atau digunakan sebagai agunan pada tanggal 30 Juni 2009 dan 2008.
There were no current accounts with other banks which were blocked or under lien as at June 30, 2009 and 2008.
Informasi mengenai transaksi dengan pihak terkait dan jatuh tempo diungkapkan pada Catatan 45 dan 55.
Information on related parties and maturities are disclosed in Notes 45 and 55.
(continued)
b. Tingkat bunga rata-rata per tahun b. The average interest rates per annum
2009 2008
Rupiah 0,97% 1,20% Rupiah
Mata uang asing 0,10% 0,38% Foreign currencies
c. Penyisihan kerugian c. Allowance for possible losses
Perubahan penyisihan kerugian sebagai berikut: The changes in allowance for possible losses were as follows:
2009 2008
Saldo awal periode 5.447 1.812 Balance at beginning of period
Penyisihan selama Provision during
periode berjalan (Catatan 38) 2.399 2.328 the period (Note 38)
Selisih akibat perbedaan kurs (805) (123) Exchange rate differences
Saldo akhir periode 7.041 4.017 Balance at end of period
Manajemen berpendapat bahwa jumlah
penyisihan kerugian telah memadai. Management believes that the allowance for possible losses is adequate. 7. PENEMPATAN PADA BANK INDONESIA DAN