KONSOLIDASIAN FINANCIAL STATEMENTS
III. Penyertaan saham Investment in shares
11. KREDIT YANG DIBERIKAN (lanjutan) LOANS (continued)
a. Berdasarkan jenis, mata uang dan kolektibilitas (lanjutan)
a. By type, currency and collectibility (continued)
Per 30 Juni 2010 dan 2009, rasio kredit kepada Usaha Mikro Kecil terhadap kredit yang diberikan sesuai dengan Surat Edaran Bank Indonesia No. 12/11/DPNP tanggal 31 Maret 2010 masing-masing sebesar 1,35%
dan 1,65%.
As of June 30, 2010 and 2009, the ratio of micro business loans to loans in accordance with Bank Indonesia Circular Letter No. 12/11/DPNP dated March 31, 2010 was 1.35% and 1.65%, respectively.
Informasi mengenai transaksi dengan pihak terkait dan jatuh tempo diungkapkan pada Catatan 44 dan 56.
Information in respect of related parties and maturities are disclosed in Notes 44 and 56.
b. Jaminan Kredit b. Loan Collateral
Jaminan pemberian kredit adalah tanah, bangunan, saham, deposito berjangka (Catatan 18), mesin dan persediaan.
Loan collateral is in form of land, buildings, shares of stock, time deposits (Note 18), machinery and inventories.
c. Berdasarkan sektor ekonomi c. By economic sector Klasifikasi kredit berdasarkan sektor ekonomi
adalah sebagai berikut:
Loans classified by economic sector are as follows:
2010 (Tidak diaudit/Unaudited)
Dalam
perhatian khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Pertanian dan perburuan 632.832 - 2.743 - 1 635.576 Agriculture and forestry
Pertambangan 272.686 69.063 3.502 - 5.482 350.733 Mining Perindustrian 3.610.844 255.874 97.151 4.931 107.331 4.076.131 Manufacturing Listrik, gas dan air 44.221 - - - - 44.221 Electricity, gas and water
Kontruksi 1.072.200 47.812 10.736 1.369 16.936 1.149.053 Construction Perdagangan, restoran
dan hotel 6.119.377 43.562 3.907 21.418 96.068 6.284.332 Trading, restaurant and hotel Angkutan, gudang dan Transportation, warehouses komunikasi 1.308.613 33.921 15.563 66.433 40.043 1.464.573 and communication
Jasa-jasa dunia usaha 4.151.238 88.747 1.505 89.275 7.683 4.338.448 Business services Jasa-jasa sosial/
masyarakat 576.875 1.611 - 128 5.637 584.251 Social/public services Lain-lain 13.836.010 1.936.608 99.283 120.033 67.210 16.059.144 Others
31.624.896 2.477.198 234.390 303.587 346.391 34.986.462
c. Berdasarkan sektor ekonomi (lanjutan) c. By economic sector (continued)
2010 (Tidak diaudit/Unaudited)
Dalam
perhatian khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Mata uang asing Foreign currencies
Pertanian dan perburuan 1.197.885 - - - - 1.197.885 Agriculture and forestry
Pertambangan 1.071.527 63.455 112.341 100.252 970 1.348.545 Mining Perindustrian 2.064.441 168.438 52.129 - 24.419 2.309.427 Manufacturing Listrik, gas dan air 522.127 - - - - 522.127 Electricity, gas and water
Kontruksi 227.103 - - - - 227.103 Construction Perdagangan, restoran
dan hotel 2.089.083 - 8.956 - 25.729 2.123.768 Trading, restaurant and hotel Angkutan, gudang dan Transportation, warehouses komunikasi 867.100 164.433 - 86.553 8.441 1.126.527 and communication
Jasa-jasa dunia usaha 593.633 181.300 - - - 774.933 Business services Jasa-jasa sosial/
masyarakat 30.004 14.819 - - 564 45.387 Social/public services
Lain-lain 38 1 117 - 2 158 Others
8.662.941 592.446 173.543 186.805 60.125 9.675.860
Jumlah 40.287.837 3.069.644 407.933 490.392 406.516 44.662.322 Total
Dikurangi:
Penyisihan kerugian Less:
penurunan nilai (402.501) (188.633) (59.467) (177.686) (216.221) (1.044.508) Allowance for possible losses
39.885.336 2.881.011 348.466 312.706 190.295 43.617.814 2009 (Audit/Audited)
Dalam
perhatian khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Pertanian dan
perburuan 613.007 375 2.865 - 5.791 622.038 Agriculture and forestry Pertambangan 283.238 17.794 615 480 - 302.127 Mining Perindustrian 3.042.752 71.241 - - 140.453 3.254.446 Manufacturing Listrik, gas dan air 833 - - - - 833 Electricity, gas and water Konstruksi 843.228 58.022 10.919 70 13.984 926.223 Construction Perdagangan, restoran Trading, restaurant dan hotel 3.804.141 26.232 3.123 3.274 109.515 3.946.285 and hotel Angkutan, gudang Transportation, warehouses
dan komunikasi 978.964 144.806 - 266.568 12.777 1.403.115 and communication Jasa-jasa dunia usaha 2.430.802 106.933 - 78 18.796 2.556.609 Business services Jasa-jasa sosial/
masyarakat 65.655 823 - 1.166 18.626 86.270 Social/public services Lain-lain 10.234.394 1.520.651 89.839 155.924 117.557 12.118.365 Others
22.297.014 1.946.877 107.361 427.560 437.499 25.216.311
Mata uang asing Foreign currencies
Pertanian dan
perburuan 270.638 - - - - 270.638 Agriculture and forestry Pertambangan 914.094 188.474 1.538 - - 1.104.106 Mining Perindustrian 1.516.006 - - - 27.496 1.543.502 Manufacturing Listrik, gas dan air 1.317.731 - - - - 1.317.731 Electricity, gas and water Konstruksi 380.432 - - - - 380.432 Construction Perdagangan, restoran Trading, restaurant dan hotel 1.209.892 19.899 28.972 1.737 - 1.260.500 and hotel Angkutan, gudang Transportation, warehouses
dan komunikasi 1.532.995 13.803 - - - 1.546.798 and communication Jasa-jasa dunia usaha 231.709 - - - 634 232.343 Business services Jasa-jasa sosial/
masyarakat 31.765 - - - - 31.765 Social/public services
Lain-lain 71 - - - - 71 Others
7.405.333 222.176 30.510 1.737 28.130 7.687.886
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued) d. Berdasarkan pihak terkait d. Based on related party
2010 2009
(Tidak diaudit/ (Audit/
Unaudited) Audited)
Pihak terkait (Catatan 44) Related parties (Note 44) Pinjaman karyawan 33.942 26.960 Employee loans
Pihak ketiga 44.628.380 32.877.237 Third parties
44.662.322 32.904.197
e. Berdasarkan periode kredit dan sisa umur jatuh tempo
e. By loan period and maturity
Golongan jangka waktu kredit yang diberikan berdasarkan periode kredit sebagaimana yang tercantum dalam perjanjian kredit dan waktu yang tersisa sampai dengan saat jatuh temponya adalah sebagai berikut:
The classification of loans based on loan period, as stated in the loan agreements, and the remaining period until maturity were as follows:
2010 (Tidak diaudit/Unaudited) 2009 (Audit/Audited)
Berdasarkan Berdasarkan Berdasarkan Berdasarkan periode sisa umur periode sisa umur perjanjian jatuh tempo/ perjanjian jatuh tempo/
kredit/ Based on kredit/ Based on Based on remaining Based on remaining loan period until loan period until
period maturity period maturity
Rupiah Rupiah
< = 1 tahun 9.695.687 12.551.208 7.122.265 9.193.972 < = 1 year
> 1 - 2 tahun 2.767.574 4.305.552 2.346.566 4.654.584 > 1 - 2 years
> 2 - 5 tahun 13.348.201 12.494.868 9.268.248 7.339.178 > 2 - 5 years
> 5 tahun 9.175.000 5.634.834 6.479.232 4.028.577 > 5 years
34.986.462 34.986.462 25.216.311 25.216.311
Mata uang asing Foreign currencies
< = 1 tahun 3.975.920 4.855.299 3.136.153 3.586.390 < = 1 year
> 1 - 2 tahun 766.202 1.024.692 213.150 701.313 > 1 - 2 years
> 2 - 5 tahun 3.100.269 3.027.164 2.475.993 2.914.457 > 2 - 5 years
> 5 tahun 1.833.469 768.705 1.862.590 485.726 > 5 years
9.675.860 9.675.860 7.687.886 7.687.886
44.662.322 44.662.322 32.904.197 32.904.197
f. Tingkat bunga f. Interest rate
Tingkat bunga rata-rata per tahun yang dibebankan kepada debitur oleh Bank adalah sebagai berikut:
The average interest rates per annum charged to debtors by the Bank are as follows:
30 Juni 2010 30 Juni 2009/
June 30, 2010 June 30, 2009 (Tidak diaudit/ (Audit/
Unaudited) Audited) (6 bulan/ (6 bulan/
months) months)
Rupiah 12,28% 16,44% Rupiah
g. Kredit sindikasi g. Syndicated loans Jumlah kredit sindikasi yang diberikan oleh
Bank per tanggal 30 Juni 2010 dan 2009 adalah masing-masing sebesar Rp2.616.420 dan Rp3.793.100.
Total syndicated loans of the Bank amounted to Rp2,616,420 and Rp3,793,100 as of June 30, 2010 and 2009, respectively.
Keikutsertaan Bank sebagai pimpinan sindikasi dan anggota sindikasi per 30 Juni 2010 adalah antara 16% sampai 73%
(2009: 16% sampai 73%) dan masing-masing antara 2% sampai 74% (2009: 2% sampai 57%) dari jumlah kredit sindikasi.
The participation of the Bank as a leader and a member of the syndication loan as of June 30, 2010 ranged from 16% to 73% (2009:
ranged from 16% to 73%) and ranged from 2%
to 74% (2009: ranged from 2% to 57%) of total syndicated loans, respectively.
h. Kredit dalam rangka Pembiayaan Bersama (joint financing)
h. Joint financing loans
Bank mengadakan perjanjian pemberian fasilitas pembiayaan bersama, terutama dengan anak perusahaan, yaitu PT Wahana Ottomitra Multiartha Tbk (WOM) dan PT BII Finance Center untuk membiayai kepemilikan kendaraan secara retail. Risiko kredit Bank dalam pembiayaan bersama tersebut berada pada debitur dari anak perusahaan. Jumlah saldo fasilitas pembiayaan bersama pada tanggal 30 Juni 2010 dengan WOM adalah sebesar Rp5.588.551 (2009: Rp4.173.864) dan dengan PT BII Finance Center adalah sebesar Rp2.611.812 (2009: Rp1.295.159).
Jumlah tersebut dicatat dalam Kredit Kendaraan Bermotor (Catatan 11a) dan kredit lain-lain (Catatan 11c).
The Bank has entered into a joint financing arrangement, mainly with the subsidiaries, which are PT Wahana Ottomitra Multiartha Tbk (WOM) and PT BII Finance Center for financing retail purchases of vehicles. The ultimate credit risk of the Bank under the joint financing is with the customers of the subsidiaries. The outstanding balances of these joint financing as of June 30, 2010 with WOM are Rp5,588,551 (2009: Rp4,173,864) and with PT BII Finance Center are Rp2,611,812 (2009: Rp1,295,159). The amounts are recorded under Auto Loans (Note 11a) and loan-others (Note 11c).
i. Pinjaman karyawan i. Loans to employees
Pinjaman karyawan Bank terdiri dari kredit yang dibebani bunga khusus dengan jangka waktu berkisar antara 1 (satu) sampai dengan 20 (dua puluh) tahun yang dilunasi melalui pemotongan gaji setiap bulannya.
Loans to the Bank’s employees consist of loans granted with special interest rates and with terms between 1 (one) to 20 (twenty) years, and are collected through monthly salary deductions.
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued) j. Kredit restrukturisasi j. Restructured loans
2010 (Tidak diaudit/Unaudited)
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Korporasi 2.576 223.855 - - - 226.431 Corporate
Komersial/Usaha Commercial/Small
Kecil Menengah (UKM) Medium Enterprise (SME) Komersial 136.192 98.156 33.753 87.590 48.486 404.177 Commercial Kredit Koperasi Primer Loans to Members of Primary
Anggota (KKPA) 86.244 - - - - 86.244 Cooperatives (KKPA)
UKM 18.954 1.938 5.039 2.075 4.220 32.226 SME
Konsumen Consumer
Kredit Pemilikan
Rumah (KPR) 17.509 7.576 1.290 295 887 27.557 Mortgage (KPR) Kredit Kendaraan
Bermotor 16.828 36.188 2.056 3.077 3.141 61.290 Auto loans Home equity loan
(Maxima) 6.485 213 385 64 154 7.301 Home equity loan (Maxima)
284.788 367.926 42.523 93.101 56.888 845.226
Mata uang asing Foreign currencies
Korporasi 40.162 128.689 - - - 168.851 Corporate
Komersial/Usaha Commercial/Small
Kecil Menengah (UKM) Medium Enterprise (SME) Komersial 21.612 - - 83.310 46.584 151.506 Commercial
UKM 2.542 - - - 970 3.512 SME
64.316 128.689 - 83.310 47.554 323.869
Jumlah 349.104 496.615 42.523 176.411 104.442 1.169.095 Total
Dikurangi: Penyisihan
kerugian Less: Allowance
penurunan nilai (9.026) (45.265) (3.999) (36.558) (75.186) (170.034) for impairment losses
340.078 451.350 38.524 139.853 29.256 999.061
2009 (Audit/Audited)
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Korporasi 143.998 67.553 - 265.392 6.628 483.571 Corporate
Komersial/Usaha Commercial/Small
Kecil Menengah
(UKM) Medium Enterprise (SME)
Kredit Koperasi Loans to Members of Primary
Primer Anggota Cooperatives
(KKPA) 105.190 - - - 157 105.347 (KKPA)
Komersial 21.675 201.198 591 - 18.546 242.010 Commercial UKM 20.592 8.422 1.311 1.177 3.412 34.914 SME
Konsumen Consumer
Kredit Pemilikan
Rumah (KPR) 14.494 11.737 2.647 2.489 938 32.305 Mortgage (KPR) Home equity loan
(Maxima) 3.798 1.472 1.818 391 439 7.918 Home equity loan (Maxima) Kredit Cicilan Mobil
Penumpang
(KCMP) 153 68 5 3 178 407 Car loan (KCMP)
309.900 290.450 6.372 269.452 30.298 906.472
j. Kredit restrukturisasi (lanjutan) j. Restructured loans (continued)
2009 (Audit/Audited)
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Mata uang asing Foreign currencies
Korporasi 482.907 - - - - 482.907 Corporate
Komersial/Usaha Commercial/Small
Kecil Menengah (UKM) Medium Enterprise (SME) Komersial - - 28.972 - 23.482 52.454 Commercial
UKM 3.883 - 1.539 - - 5.422 SME
486.790 - 30.511 - 23.482 540.783
Jumlah 796.690 290.450 36.883 269.452 53.780 1.447.255 Total
Dikurangi: Penyisihan
kerugian Less: Allowance
penurunan nilai (55.740) (53.711) (31.252) (209.776) (43.721) (394.200) for impairment losses
740.950 236.739 5.631 59.676 10.059 1.053.055
Kredit yang diberikan yang direstrukturisasi meliputi antara lain dengan perpanjangan jangka waktu dan penurunan tingkat suku bunga.
Restructured loans include loans with extentions of credit terms and reduction of interest rates.
Laba atas kredit yang direstrukturisasi per 30 Juni 2010 dan 2009 masing-masing sebesar Nihil dan Rp355.
Gain on restructured loans for the periods ended June 30, 2010 and 2009 amounted to RpNil and Rp355, respectively.
k. Kredit bermasalah berdasarkan sektor ekonomi
k. Non-performing loan based on economic sector
2010 (Tidak diaudit/Unaudited) 2009 (Audit/Audited)
Kredit Kredit
bermasalah/ Minimum bermasalah/ Minimum
Non- penyisihan/ Non- penyisihan/
performing Minimum performing Minimum
loan allowance loan allowance
Rupiah Rupiah
Pertanian dan perburuan 2.744 - 8.656 6.064 Agriculture and forestry
Pertambangan 8.984 3.566 1.095 16 Mining
Perindustrian 209.413 47.383 140.453 55.307 Manufacturing
Kontruksi 29.041 5.629 24.973 4.549 Construction
Perdagangan, restoran Trading, restaurant
dan hotel 121.393 45.018 115.912 28.356 and hotel
Angkutan, gudang dan Transportation, warehouses komunikasi 122.039 41.313 279.345 133.646 and communication
Jasa-jasa dunia usaha 98.463 40.555 18.874 1.179 Business services Jasa-jasa sosial/
Masyarakat 5.765 5.033 19.792 19 Social/public services
Lain-lain 286.526 52.264 363.320 177.827 Others
884.368 240.761 972.420 406.963
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
k. Kredit bermasalah berdasarkan sektor ekonomi (lanjutan)
k. Non-performing loan based on economic sector (continued)
2010 (Tidak diaudit/Unaudited) 2009 (Audit/Audited)
Kredit Kredit
bermasalah/ Minimum bermasalah/ Minimum
Non- penyisihan/ Non- penyisihan/
performing Minimum performing Minimum
loan allowance loan allowance
Mata uang asing Foreign currencies
Pertambangan 213.563 60.394 1.538 168 Mining
Perindustrian 76.548 27.227 27.496 22.317 Manufacturing
Perdagangan, restoran Trading, restaurant
dan hotel 34.685 1.131 30.709 4.210 and hotel
Angkutan, gudang dan Transportation, warehouses
komunikasi 94.994 41.781 - - and communication
Jasa-jasa dunia usaha 564 - 634 634 Business services
Lain-lain 119 20 - - Others
420.473 130.553 60.377 27.329
1.304.841 371.314 1.032.797 434.292
Rasio kredit bermasalah (NPL) per tanggal 30 Juni 2010 dan 2009 sesuai dengan Surat Edaran Bank Indonesia No. 12/11/DPNP tanggal 31 Maret 2010 (dihitung secara bruto) masing-masing adalah 2,88% dan 3,46% dan NPL rasio (dihitung secara bersih) masing-masing adalah 1,87%
dan 1,85%.
The non-performing loan (NPL) ratio as of June 30, 2010 and 2009 in accordance with Bank Indonesia Circular Letter No. 12/11/DPNP dated March 31, 2005 (calculated at gross) was 2.88% and 3.46%, respectively, and the NPL ratio (calculated at net) was 1.87% and 1.85%, respectively.
l. Penyisihan kerugian penurunan nilai l. Allowance for impairment losses Perubahan penyisihan kerugian penurunan
nilai adalah sebagai berikut:
The changes in the allowance for impairment losses were as follows:
2010 2009
(Tidak diaudit/ (Audit/
Unaudited) Audited)
Saldo awal periode 870.133 900.748 Balance at beginning of period Penerimaan dari kredit yang telah Recovery of loans
dihapuskan 232.310 262.518 previously written-off Penyisihan selama periode Provision during the period berjalan (Catatan 37) 436.037 1.033.506 (Note 37) Penghapusan selama
periode berjalan (510.063) (1.052.193) Written-off during the period Selisih akibat perbedaan kurs 16.091 (21.452) Exchange rate differences
Saldo akhir periode 1.044.508 1.123.127 Balance at end of period
l. Penyisihan kerugian penurunan nilai (lanjutan)
l. Allowance for impairment losses (continued)
2010
(Tidak diaudit/
Unaudited)
Penurunan nilai individu 330.024 Individual impairment
Penurunan nilai kolektif 714.484 Collective impairment
1.044.508
Nilai kotor kredit yang diberikan
dengan mempertimbangkan penurunan Gross amount of loans, individually
nilai secara individual sebelum determined to be impaired,
mengurangi penyisihan penurunan before deducting the individually nilai secara individual 1.339.883 assessed impairment allowance
Manajemen berpendapat bahwa jumlah penyisihan penurunan nilai telah memadai.
Management believes that the allowance for impairment losses is adequate.