• Tidak ada hasil yang ditemukan

OBLIGATION FOR POST-EMPLOYMENT BENEFITS (continued)

FOR TRADING

25. OBLIGATION FOR POST-EMPLOYMENT BENEFITS (continued)

Tabel berikut ini menyajikan saldo liabilitas imbalan manfat pasti neto pada tanggal pelaporan, dan liabilitas imbalan manfaat pasti neto Perseroan untuk periode sembilan bulan berakhir 30 September 2017 dan tahun berakhir 31 Desember 2016:

The following table reflects the balance of net defined benefit liability as of the reporting dates, and the movement of the Company’s net defined benefit liability for the nine-month periods ended 30 September 2017 and year ended 31 December 2016: 30 September 2017/ 30 September 2017 31 Desember 2016/ 31 December 2016 Bank Bank

Nilai kini kewajiban imbalan

manfaat pasti 504.221 489.062)

Present value of defined benefit obligation

Nilai wajar aset program (504.219) (430.326) Fair value of plan asset

Defisit 2 58.736) Deficit

Entitas Anak Subsidiary

Nilai kini kewajiban imbalan

manfaat pasti 3.709 3.038)

Present value of defined benefit obligation

Liabilitas imbalan pasca-kerja 3.711 61.774)

Obligation for post-employment benefits

Tabel berikut mencerminkan saldo liabilitas imbalan pasca-kerja Bank per tanggal pelaporan serta perubahan liabilitas, dan beban yang diakui selama periode sembilan bulan berakhir 30 September 2017 dan 2016.

The following table reflects the balance of the obligation for post-employment benefits of the Bank as of the reporting dates, as well as the movements in the obligation, and the expense recognized during the nine-month periods ended 30 September 2017 and 2016.

30 September 2017/

30 September 2017

30 September 2016/

30 September 2016

Nilai kini kewajiban imbalan pasti,

awal periode 489.062 429.054

Present value of defined benefit obligation, beginning of period

Termasuk dalam laba rugi Included in profit or loss

Beban jasa kini 33.833 31.453 Current service cost

Beban bunga 36.064 27.462 Interest cost

69.897 58.915

Termasuk dalam penghasilan komprehensif lain

Included in other comprehensive income

Kerugian (keuntungan) aktuaria yang

timbul dari: Actuarial losses (gains) arising from:

- asumsi keuangan - 84.149 - financial assumptions

- penyesuaian pengalaman - (1.969) - experience adjustments

- 82.180

Lain-lain Others

Pembayaran imbalan pasca kerja

selama periode berjalan (54.738) (40.394) Benefits paid during the period

(54.738) (40.394)

Nilai kini kewajiban imbalan pasti,

akhir periode 504.221 529.755

Present value of defined benefit obligation, end of period

Tabel di bawah menyajikan perubahan nilai wajar aset program untuk periode sembilan bulan berakhir 30 September 2017 dan tahun yang berakhir 31 Desember 2016:

The following table reflects the movement in the fair value of plan assets for the nine months period ended 30 September 2017 and for the year ended 31 December 2016:

Financial statement captions and notes have been translated to English for convenience only.

PT BANK PERMATA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2017, 31 Desember 2016* dan

Periode Sembilan Bulan Berakhir 30 September 2017 dan 2016 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus)

PT BANK PERMATA Tbk AND ITS SUBSIDIARY

NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS

30 September 2017, 31 December 2016* and Nine-Months Periods Ended

30 September 2017 and 2016 (Expressed in millions of Rupiah,

unless otherwise stated)

* Diaudit Audited *

129

25. LIABILITAS IMBALAN PASCA-KERJA (lanjutan) 25. OBLIGATION FOR POST-EMPLOYMENT

BENEFITS (continued)

30 September 2017/

30 September 2017

31 Desember 2016/ 31 December 2016 Nilai wajar aset program, awal

periode 430.326 - Fair value of plan assets, beginning of the period

Perubahan nilai wajar aset program

Movement in fair value of plan assets

Penempatan dana pada DPLK 40.000 430.000 Funds placed at DPLK

Termasuk dalam laba rugi Included in profit or loss

Pendapatan bunga atas aset

program 33.893 16.472 Interest income on plan assets

Termasuk dalam penghasilan komprehensif lain

Included in other comprehensive

income

Pengembalian aset program di

luar pendapatan bunga - (16.146)

Return on plan assets excluding interest income

Nilai wajar aset program, akhir

periode 504.219 430.326

Fair value of plan assets, end of period

30 September 2017/

30 September 2017

31 Desember 2016/ 31 December 2016

Aset program terdiri dari: Plan assets comprise of:

Obligasi pemerintah 322.616 270.006) Government bonds

Kas dan setara kas 181.603 160.320) Cash and cash equivalent

504.219 430.326)

Tabel di bawah merupakan komparasi nilai kini dari liabilitas imbalan dan penyesuaian yang timbul pada liabilitas program Bank:

The following is the historical comparison of the Bank's present value of defined obligation and experience adjustment on plan liabilities:

30 September

2017/ 31 Desember/31 December

30 September

2017 2016 2015 2014 2013 2012

Nilai kini dari liabilitas

imbalan (504.221) (489.062) (429.054) (435.124) (361.057) (270.161)

Present value of defined obligation Nilai wajar aset

program 504.219 430.326) -) -) -) -)

Fair value of plan asset Defisit (2) (58.736) (429.054) (435.124) (361.057) (270.161) Deficit Penyesuaian yang timbul pada liabilitas program - 34.069) (43.204) 34.282) 69.020) (26.420) Experience adjustment on plan liabilities Penyesuaian yang

timbul pada aset

program - 16.146) -) -) -) -)

Experience adjustment on plan assets Perhitungan liabilitas imbalan pasca-kerja pada tanggal

30 September 2017 dibentuk berdasarkan proyeksi perhitungan yang dilakukan oleh aktuaris independen PT Towers Watson Purbajaga sebagaimana tercatat dalam laporannya per posisi tanggal 31 Desember 2016. Perhitungan liabilitas imbalan pasca-kerja pada tanggal 31 Desember 2016 juga dilakukan oleh aktuaris independen yang sama. Asumsi utama yang digunakan dalam perhitungan tersebut adalah sebagai berikut:

The calculation of obligation for post-employment benefits as of 30 September 2017 is based on the projection calculated performed by an independent actuary, PT Towers Watson Purbajaga as stated in their report as of 31 December 2016. The calculation of obligation for post-employment benefits as of 31 December 2016 was performed by also the same independent actuary. The major actuarial assumptions used for the calculation were as follows:

Tingkat diskonto per tahun 8% Discount rate per annum

Kenaikan gaji per tahun 6% Salary increase per annum

Hasil yang diharapkan per tahun 8% Expected return per annum

Umur pensiun normal 55 Normal retirement age

Manfaat Sesuai dengan Undang-undang No 13/2003,

Perjanjian Kerja Sama, dan Dana Pensiun/ As set forth in Law No. 13/2003, Collective Labour Agreement, and Pension Plan

Financial statement captions and notes have been translated to English for convenience only.

PT BANK PERMATA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2017, 31 Desember 2016* dan

Periode Sembilan Bulan Berakhir 30 September 2017 dan 2016 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus)

PT BANK PERMATA Tbk AND ITS SUBSIDIARY

NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS

30 September 2017, 31 December 2016* and Nine-Months Periods Ended

30 September 2017 and 2016 (Expressed in millions of Rupiah,

unless otherwise stated)

* Diaudit Audited *

130

25. LIABILITAS IMBALAN PASCA-KERJA (lanjutan) 25. OBLIGATION FOR POST-EMPLOYMENT

BENEFITS (continued)

Pada tanggal 30 September 2017 dan 31 Desember 2016, durasi rata-rata tertimbang dari kewajiban imbalan pasti masing-masing adalah 6,33 tahun.

As of 30 September 2017 and 31 December 2016, the weighted average duration of the defined benefit obligation are 6.33 years, respectively.

Tingkat diskonto digunakan dalam menentukan nilai kini liabilitas imbalan pasca-kerja pada tanggal penilaian. Secara umum, tingkat diskonto mengacu pada imbal hasil atas obligasi pemerintah berkualitas tinggi yang diperdagangan di pasar modal aktif pada tanggal pelaporan.

The discount rate is used in determining the present value of the benefit obligation at valuation date. In general, the discount rate correlates with the yield on high quality government bonds that are traded in active capital markets at the reporting date. Asumsi kenaikan gaji di masa depan

memproyeksikan liablitas imbalan pasca-kerja mulai dari tanggal penilaian melalui usia pensiun normal. Tingkat kenaikan gaji pada umumnya ditentukan dengan menerapkan penyesuaian inflasi untuk skala pembayaran dan dengan memperhitungkan masa kerja.

The future salary increase assumption projects the benefit obligation starting from the valuation date through the normal retirement age. The salary increase rate is generally determined by applying inflation adjustments to pay scales, and by taking account of the length of service.

Analisis sensitivitas Sensitivity analysis

Pada tanggal 30 September 2017, perubahan terhadap salah satu asumsi aktuaria, dengan anggapan asumsi yang lain konstan, akan berdampak kepada liabilitas imbalan pasca-kerja Bank seperti pada tabel di bawah:

As of 30 September 2017, the changes to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the Bank’s obligation for post-employment benefit as shown on the table below:

Kenaikan/ Increase

Penurunan/ Decrease

Tingkat diskonto (perubahan 1%) (27.940) 31.522 Discount rate (1% movement) Kenaikan gaji di masa depan (perubahan

1%) 71.164 (61.704)

Future salary increase rate (1% movement) Meskipun analisis di atas tidak mempertimbangkan

distribusi arus kas seperti yang direncanakan, tabel di atas menunjukan sensitivitas dari asumsi tersebut.

Although the analysis does not take account of the full distribution of cash flows expected under the plan, it does provide an approximation of the sensitivity of the assumption shown.

26. PROVISI 26. PROVISIONS

Provisi terdiri atas: Provisions consist of:

30 September 2017/

30 September 2017

31 Desember 2016/

31 December 2016

Litigasi dan klaim 7.990 33.568) Litigation and claim

Provisi biaya rekondisi 60.006 60.067) Provision for recondition expense

Beban peleburan usaha 7.825 17.849) Merger cost

Jumlah 75.821 111.484) Total

Perubahan provisi adalah sebagai berikut: Movement of provision was as follows:

30 September 2017/

30 September 2017

30 September 2016/

30 September 2016

Saldo, awal periode 111.484 142.786 Balance, beginning of period

Penambahan selam a periode

berjalan 28 5.782 Addition during the period

Transfer/pemulihan selama

periode berjalan (35.691) (5.281)

Transfer/recovery during the period

Financial statement captions and notes have been translated to English for convenience only.

PT BANK PERMATA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2017, 31 Desember 2016* dan

Periode Sembilan Bulan Berakhir 30 September 2017 dan 2016 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus)

PT BANK PERMATA Tbk AND ITS SUBSIDIARY

NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS

30 September 2017, 31 December 2016* and Nine-Months Periods Ended

30 September 2017 and 2016 (Expressed in millions of Rupiah,

unless otherwise stated)

* Diaudit Audited *

131

26. PROVISI (lanjutan) 26. PROVISIONS (continued)

Berdasarkan surat BPPN No. PD/TM/249/X/2002 tanggal 25 Oktober 2002, Bank Peserta Penggabungan (BPP) sebelum tanggal efektif peleburan usaha harus mencatat beban-beban sebesar Rp1.630.611 yang akan timbul berkaitan dengan proses peleburan usaha kelima bank yang antara lain terdiri dari estimasi provisi litigasi dan klaim, beban pesangon karyawan, beban pajak, beban kantor pusat, beban teknologi, beban “branding” dan lain-lain. Dalam beban peleburan usaha tersebut, sebesar Rp482.248 dicatat sebagai beban peleburan usaha oleh Bank dalam laporan laba rugi konsolidasian untuk periode sembilan bulan berakhir 30 September 2002.

Based on IBRA’s letter No. PD/TM/249/X/2002 dated 25 October 2002, Banks Under Restructuring (BUR) which entered into merger before the effective date of the merger must record expenses amounting to Rp1,630,611 representing expenses to be incurred in relation to the merger process of the five banks, among others, estimated of litigation and claim allowances, severance package, tax exposures, head office expenses, technology expenses, branding expenses and others. Rp482,248 out of total accrued merger cost was recorded by the Bank in the consolidated statement of income for the nine-month period ended 30 September 2002.

Sejak peleburan usaha sampai dengan tanggal 30 September 2017, Bank telah menggunakan beban peleburan usaha sebesar Rp1.067.518, termasuk pembukuan kembali sebesar Rp281.401 sehubungan dengan penerimaan kembali pembayaran yang telah dilakukan atas Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan Surat Keterangan Pajak Kurang Bayar Tambahan (SKPKBT) sejumlah Rp411.842.

Since the effective date of the merger up to 30 September 2017, the Bank has used merger cost amounting to Rp1,067,518, including the recording back of accrued merger cost amounted to Rp281,401 in relation to the tax refunds from the payments of Assessment Letter of Tax Underpayment (SKPKB) and Assessment Letter of Additional Tax Underpayment (SKPKBT) with total amount of Rp411,842.

Sampai dengan 30 September 2017, Bank melakukan pemulihan atas provisi beban peleburan usaha sebesar Rp555.268 yang berkaitan dengan beban litigasi dan klaim, eksposur pajak, pesangon karyawan, beban kantor pusat, beban “branding”, beban retail dan komersial, beban komunikasi dan beban pelatihan. Saldo beban peleburan usaha pada tanggal 30 September 2017 dan 31 Desember 2016 merupakan provisi untuk litigasi.

Up to 30 September 2017, the Bank has reversed merger cost provision amounting to Rp555,268 relating to provision for litigation and claims, tax exposures, severance pay, head office, branding, retail and commercial, communication and training expenses. The balance of provisions of merger cost as of 30 September 2017 and 31 December 2016 represent provisions for litigation.

Provisi litigasi dan klaim sebagian besar merupakan cadangan yang dibentuk sehubungan dengan perkara-perkara yang terkait dengan Assets Transfer Kit (ATK) yang dilakukan dalam rangka rekapitalisasi Bank.

Provision for litigation and claim mainly represents provisions raised for cases related to Assets Transfer Kit (ATK) which was done in conjunction with the Bank’s recapitalization.

Provisi biaya rekondisi merupakan estimasi kewajiban kepada pihak penyewa terkait dengan kewajiban Bank untuk melakukan rekondisi atas aset yang disewa pada akhir periode sewa.

Provision for recondition expense represents the estimated liability to lessor related to the Bank’s obligation to recondition the leased assets at the end of lease period.

Provisi ditentukan dengan mempertimbangkan penilaian dan estimasi manajemen.

The determination of provisions involves management’s judgment and estimation.

Manajemen melakukan kajian secara periodik atas asumsi yang digunakan dalam mengestimasi besaran dan saat keluarnya arus kas masa depan untuk penyelesaian provisi, dan secara khusus pada saat Bank mendapatkan kondisi terkini dari kasus tertentu. Selain besaran eksposur klaim, Bank juga mempertimbangkan posisi Bank atas kasus yang bersangkutan, kasus yang sama pada entitas lain dan faktor-faktor lain, dalam mengestimasi besaran provisi. Perubahan atas asumsi-asumsi tersebut akan mempengaruhi nilai tercatat atas provisi.

Management periodically reviews the assumptions used in estimating the amount and timing of future cash flows for settlement of provisions, in particular when the Bank has an updated condition on certain cases. In addition to claim’s exposure amount, the Bank also considers its position on the case, similar precedence in other entities and other factors, to estimate the provision amount. Any change in those assumptions shall affect the carrying amount of provisions.

Financial statement captions and notes have been translated to English for convenience only.

PT BANK PERMATA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2017, 31 Desember 2016* dan

Periode Sembilan Bulan Berakhir 30 September 2017 dan 2016 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus)

PT BANK PERMATA Tbk AND ITS SUBSIDIARY

NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS

30 September 2017, 31 December 2016* and Nine-Months Periods Ended

30 September 2017 and 2016 (Expressed in millions of Rupiah,

unless otherwise stated)

* Diaudit Audited *

132

27. UTANG SUBORDINASI 27. SUBORDINATED DEBTS

30 September 2017/ 30 September 2017

31 Desember 2016/ 31 Desember 2016

Rupiah Rupiah

Obligasi Subordinasi Berkelanjutan II Tahap II

Continuous Subordinated Bonds II Phase II

- Pihak ketiga - Third parties

Nilai nominal 461.000 461.000) Nominal value

Bunga masih harus dibayar 10.081 10.081) Accrued interest payables

Beban emisi obligasi yang belum diamortisasi (1.217) (1.441) Unamortized bonds issuance costs

469.864 469.640)

- Pihak berelasi - Related parties

Nilai nominal 239.000 239.000) Nominal value

Bunga masih harus dibayar 5.226 5.226) Accrued interest payables

Beban emisi obligasi yang belum

diamortisasi (631) (747) Unamortized bonds issuance costs 243.595 243.479)

Obligasi Subordinasi Berkelanjutan II Tahap I

Continuous Subordinated Bonds II Phase I

- Pihak ketiga - Third parties

Nilai nominal 815.000 815.000) Nominal value

Bunga masih harus dibayar 1.902 1.902) Accrued interest payables

Beban emisi obligasi yang belum diamortisasi (2.480) (3.056) Unamortized bonds issuance costs

814.422 813.846)

- Pihak berelasi - Related parties

Nilai nominal 45.000 45.000) Nominal value

Bunga masih harus dibayar 105 105) Accrued interest payables

Beban emisi obligasi yang belum

diamortisasi (137) (169) Unamortized bonds issuance costs 44.968 44.936)

Obligasi Subordinasi Berkelanjutan I Tahap II

Continuous Subordinated Bonds I Phase II

- Pihak ketiga - Third parties

Nilai nominal 1.721.000 1.765.000) Nominal value

Bunga masih harus dibayar 5.393 5.530) Accrued interest payables

Beban emisi obligasi yang belum

diamortisasi (2.416) (3.312) Unamortized bonds issuance costs

1.723.977 1.767.218)

- Pihak berelasi - Related parties

Nilai nominal 79.000 35.000) Nominal value

Bunga masih harus dibayar 247 110) Accrued interest payables

Beban emisi obligasi yang belum

diamortisasi (111) (66) Unamortized bonds issuance costs

79.136 35.044)

Obligasi Subordinasi Berkelanjutan I Tahap I

Continuous Subordinated Bonds I Phase I

- Pihak ketiga - Third parties

Nilai nominal 682.000 686.000) Nominal value

Bunga masih harus dibayar 2.697 2.714) Accrued interest payables

Beban emisi obligasi yang belum

diamortisasi (1.452) (2.101) Unamortized bonds issuance costs 683.245 686.613)

- Pihak berelasi - Related parties

Nilai nominal 18.000 14.000) Nominal value

Bunga masih harus dibayar 71 55) Accrued interest payables

Beban emisi obligasi yang belum

diamortisasi (38) (43) Unamortized bonds issuance costs 18.033 14.012)

Financial statement captions and notes have been translated to English for convenience only.

PT BANK PERMATA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2017, 31 Desember 2016* dan

Periode Sembilan Bulan Berakhir 30 September 2017 dan 2016 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus)

PT BANK PERMATA Tbk AND ITS SUBSIDIARY

NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS

30 September 2017, 31 December 2016* and Nine-Months Periods Ended

30 September 2017 and 2016 (Expressed in millions of Rupiah,

unless otherwise stated)

* Diaudit Audited *

133

27. UTANG SUBORDINASI (Lanjutan) 27. SUBORDINATED DEBTS (Continued)

30 September 2017/ 30 September 2017

31 Desember 2016/ 31 Desember 2016

Pindahan 4.077.240 4.074.788 Brought forward

Obligasi Subordinasi Rupiah II Rupiah Subordinated Bonds II

- Pihak ketiga - Third parties

Nilai nominal 1.655.400 1.643.000) Nominal value

Bunga masih harus dibayar 1.518 1.506) Accrued interest payables

Beban emisi obligasi yang belum diamortisasi (1.160) (2.293) Unamortized bonds issuance costs

1.655.758 1.642.213)

- Pihak berelasi - Related parties

Nilai nominal 94.600 107.000) Nominal value

Bunga masih harus dibayar 87 98) Accrued interest payables

Beban emisi obligasi yang belum diamortisasi (66) (149) Unamortized bonds issuance costs 94.621 106.949)

Medium Term Notes Subordinasi (MTN) Tahun 2010

Subordinated Medium Term Notes(MTN) Year 2010

- Pihak berelasi - Related parties

Nilai nominal 700.000 700.000) Nominal value

Bunga masih harus dibayar 3.165 3.165) )Accrued interest payables

Beban emisi MTN yang belum diamortisasi (405) (529) Unamortized MTN issuance costs

702.760 702.636)

Jumlah 6.530.379 6.526.586) Total

Rincian utang subordinasi adalah sebagai berikut:

Details of subordinated debts were as follows:

Instrumen/ Instrument Tanggal efektif dan penerbitan/ Effective and

issuance date Persetujuan/ Approval

Jumlah pokok obligasi subordinasi/ The nominal value of subordinated bonds Jangka waktu/ Tenor Tanggal jatuh tempo/ Maturity date

Tingkat bunga dan frekuensi pembayaran/

Interest rate and frequency of

payments Purpose and Other Information Tujuan dan Informasi Lainnya/

Obligasi Subordinasi Berkelanjutan II Bank Permata Tahap II Tahun 2014/ Continuous Subordinated Bonds II Bank Permata Phase II Year 2014 Tanggal efektif/ effective date: 18 Des 2013/ 18 Dec 2013 Tanggal penerbitan/ Issuance date: 24 Okt 2014/ 24 Oct 2014 Departemen Pengawasan Bank - OJK melalui surat No. SR-3/PB.33/2014 tanggal 15 September 2014/Bank Supervisory

Department - OJK through its letter No. SR-63/PB.33/2014 dated 15 September 2014

700.000 7 tahun/

7 years 24 Okt 2021/ 24 Oct 2021 11,75%

Dibayarkan setiap 3 bulan, pembayaran pertama 24 Januari 2015 dan pembayaran terakhir 24 Oktober 2021/ Payable quarterly, whereby by the first payment was on 24 January 2015 and the last payment will be on 24 October 2021

- Akan diperlakukan sebagai

modal pelengkap (Tier 2) dan digunakan untuk membiayai aktiva produktif dalam rangka pengembangan usaha Bank /

Will be treated as supplementary capital (Tier 2) and will be used for extending productive assets to support the Bank’s business development

- Unsecured

- Tidak ada opsi beli untuk

pelunasan awal/

No call option for early repayment

- Menggunakan mekanisme Write

Down apabila OJK menetapkan bahwa Bank berpotensi terganggu kelangsungan usahanya (point of non-viability) (“Peristiwa Terganggu Kelangsungan Usaha”)/

Has Write Down mechanism concept if OJK declares that the Bank has potential point of non-viability (“Events Distracting Going Concern”)

Obligasi Subordinasi Berkelanjutan II Bank Permata Tahap I Tahun 2013/

Continuous Subordinated Bonds II Bank Permata Phase I Year 2013 Tanggal efektif/ effective date: 18 Des 2013/ 18 Dec 2013 Tanggal penerbitan/ Issuance date: 24 Des 2013/ 24 Dec 2013 Bank Indonesia melalui surat No. 15/98/DPB3/PB3-4/Rahasia tanggal 21 Nopember 2013/

Bank Indonesia through its letter No.

15/98/DPB3/PB3-4/Rahasia dated 21 November 2013

860.000 7 tahun/

7 years 24 Des 2020/ 24 Dec 2020 12,00%

Dibayarkan setiap 3 bulan, pembayaran pertama 24 Maret 2014 dan pembayaran terakhir 24 Desember 2020/ Payable quarterly, whereby by the first payment was on 24 March 2014 and the last payment will be on 24 December 2020

- Akan diperlakukan sebagai

modal pelengkap (lower tier 2

capital) dan digunakan untuk

melakukan penyertaan modal dalam ASF serta penyaluran kredit dalam rangka pengembangan usaha Bank/

Will be treated as supplementary capital (lower tier 2) and will be used for investment in ASF and credit distribution to expand the Bank’s business

- Unsecured

- Tidak ada opsi beli untuk

pelunasan awal/

No call option for early repayment

Financial statement captions and notes have been translated to English for convenience only.

PT BANK PERMATA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 September 2017, 31 Desember 2016* dan

Periode Sembilan Bulan Berakhir 30 September 2017 dan 2016 (Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan secara khusus)

PT BANK PERMATA Tbk AND ITS SUBSIDIARY

NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS

30 September 2017, 31 December 2016* and Nine-Months Periods Ended

30 September 2017 and 2016 (Expressed in millions of Rupiah,

unless otherwise stated)

* Diaudit Audited *

134

27. UTANG SUBORDINASI (lanjutan) 27. SUBORDINATED DEBTS (continued)

Instrumen/ Instrument Tanggal efektif dan penerbitan/ Effective and

issuance date Persetujuan/ Approval

Jumlah pokok obligasi subordinasi/ The nominal value of subordinated bonds Jangka waktu/ Tenor Tanggal jatuh tempo/ Maturity date

Tingkat bunga dan frekuensi pembayaran/

Interest rate and frequency of

payments Purpose and Other Information Tujuan dan Informasi Lainnya/