FOR POSSIBLE LOSSES OF EARNING ASSETS
37. PENSION PLAN AND EMPLOYEE’S BENEFITS
Bank menyelenggarakan program pensiun iuran pasti untuk karyawan tetap yang berusia di bawah 56 tahun. Iuran dana pensiun yang disetor untuk tahun yang berakhir pada tanggal 31 Desember 2003 dan 2002 adalah sebesar Rp2.346.840 dan Rp1.844.170. Pada tanggal 31 Desember 2003 jumlah akumulasi dana pensiun yang merupakan kontribusi Bank adalah sebesar Rp6.632.351. Program pensiun ini dikelola oleh Dana Pensiun Lembaga Keuangan (DPLK) Manulife Indonesia yang telah disetujui berdasarkan Surat Keputusan Menteri Keuangan No. KEP-128/KM.6/2002 tanggal 17 Juni 2002.
The Bank established a defined contribution pension plan covering all of its permanent employees under 56 years of age. The Bank’s contribution to the pension plan amounted to Rp2,346,840 and Rp1,844,170 for the years ended December 31, 2003 and 2002, respectively. As of December 31, 2003, total accumulated contributions to the pension fund amounted to Rp6,632,351. The pension plan is managed by DPLK Manulife Indonesia which was established based on Ministry of Finance decree No. KEP-128/KM.6/2002 dated June 17, 2002.
Pada tanggal 31 Desember 2002, Bank mencatat akrual untuk pesangon, uang penghargaan masa kerja dan ganti kerugian sebagaimana ditentukan dalam Keputusan Menteri Tenaga Kerja Republik Indonesia No. Kep-150/Men/2000 tanggal 20 Juni 2000 tentang “Penyelesaian Pemutusan Hubungan Kerja dan Penetapan Uang Pesangon, Uang Penghargaan Masa Kerja dan Ganti Kerugian di Perusahaan”, yang ditentukan berdasarkan perhitungan aktuaria yang dilakukan oleh
PT Jasa Aktuaria Pensiun dan Asuransi,
aktuaris independen, sesuai dengan laporannya tanggal 16 Maret 2003. Perhitungan aktuaris tersebut menggunakan
projected unit credit method dengan asumsi- asumsi sebagai berikut:
As of December 31, 2002, the Bank recorded provision for employee service entitliements in compliance with the decree of Ministry of Manpower No. Kep-150/Men/2000 dated June 20, 2000, regarding the Settlement of Work Dismissal and Determination of Separation, Gratuity and Compensation Benefits by Companies. The provision was determined based on an actuarial performed by PT Jasa Aktuaria Pensiun dan Asuransi, an independent actuary, as stated in its report dated March 16, 2003. The actuarial calculation was made using the projected unit credit method using the following assumptions:
a. Tingkat bunga diskonto per tahun 12% a. Discount rate of 12% per annum
b. Tingkat kenaikan gaji per tahun 8% b. Expected rate of annual salary increase is 8%
per annum
c. Tingkat mortalita (kematian) mengikuti tabel CSO 1980
d. Usia pensiun 56 tahun d. Normal pension age is 56 years
Pada tanggal 25 Maret 2003, Undang-undang No. 13 tahun 2003 (UU No. 13/2003) tentang “Ketenagakerjaan” telah disahkan sebagai pengganti dari Keputusan Menteri Tenaga Kerja Republik Indonesia No. Kep-150/Men/2000. Pada tanggal 31 Desember 2003 Bank telah mencatat akrual dan beban kesejahteraan karyawan
menurut UU No. 13/2003 berdasarkan
perhitungan aktuaria yang dilakukan oleh PT Dayamandiri Dharmakonsilindo, aktuaris independen, berdasarkan laporannya tertanggal 11 Maret 2004. Perhitungan aktuaris tersebut menggunakan projected unit credit method dengan asumsi-asumsi sebagai berikut:
On March 25, 2003, Indonesian Law No. 13 year 2003 (UU No. 13/2003) was enacted to replace the decree of the Ministry of Manpower No. Kep-150/Men/2000. As of December 31, 2003, the Bank recorded provision for employee service entitlements in compliance with UU No. 13/2003 which was determined based on an actuarial calculation by PT Dayamandiri Dharmakonsilindo, an independent actuary, as stated in its report dated March 11, 2004. The actuarial calculation was made using the projected unit credit method using the following assumptions:
a. Tingkat bunga diskonto per tahun 10% a. Discount rate of 10% per annum
b. Tingkat kenaikan gaji per tahun 8% b. Expected rate of annual salary increase is 8%
per annum
c. Tingkat mortalita (kematian) mengikuti tabel CSO 1980
c. Mortality rate using the CSO 1980 table
d. Usia pensiun 55 tahun d. Normal pension age is 55 years.
Hasil dari perhitungan aktuaria adalah sebagai berikut:
The result of actuarial calculation follows:
2003 2002
Biaya jasa kini 507.395 204.386 Current services cost
Bunga biaya saat ini 112.272 45.225 Interest expense
Total amortisasi - bersih 90.073 36.283 Total net amortization
Beban kesejahteraan karyawan 709.740 285.894 Employee services entitlements
Ikhtisar perubahan estimasi akrual atas beban kesejahteraan karyawan adalah sebagai berikut:
The movement of estimated employee service entitlements follows:
2003 2002
Saldo awal tahun 711.241 425.347 Balance at the beginning of the year
Beban selama tahun berjalan 709.740 285.894 Provision during the year
Pembayaran selama tahun berjalan (110.052) - Payments during the year
Saldo akhir tahun (Catatan 22) 1.310.929 711.241 Balance at the end of the year (Note 22)
Informasi segmen usaha berdasarkan wilayah geografis adalah sebagai berikut:
Financial information based on geographical area is as follows:
2003
Lainnya/ Eliminasi/ Jumlah/
Jakarta Jawa Sumatera Kalimantan Others Elimination Total
AKTIVA ASSETS
Kas 10.485.555 18.358.831 13.755.357 5.818.540 2.998.385 - 51.416.668 Cash
Penempatan pada Placement with
Bank Indonesia 971.636.837 - - - 971.636.837 Bank Indonesia
Current account with
Giro pada bank lain - bersih 15.373.676 1.021.236 52.489 - - - 16.447.401 other Banks - net
Penempatan pada bank Placement with other
lain - bersih 19.800.000 - - - 19.800.000 Banks - net
Efek-efek- bersih 75.855.645 - - - - - 75.855.645 Securities - net
Piutang - bersih 907.858.843 364.459.306 236.388.613 87.021.630 61.762.720 - 1.657.491.112 Receivables - net
Piutang lain-lain - bersih 88.463.725 22.731.631 880.698 1.974.085 7.670.801 - 121.720.940 Other receivables - net
Pembiayaan Mudharabah financing
mudharabah - bersih - 38.481.507 13.631.612 198.000 1.940.369 - 54.251.488 - net
Pembiayaan Musyarakah financing
musyarakah - bersih 194.450.299 30.103.605 13.512.966 2.629.367 37.741.367 - 278.437.604 - net
Aktiva yang diperoleh untuk Ijarah assets
ijarah - bersih 8.857.206 - - - 8.857.206 - net
Aktiva pajak tangguhan 1.427.066 - - - 1.427.066 Deferred tax asset
Aktiva tetap - bersih 51.184.051 15.770.933 11.295.897 5.209.851 2.557.747 - 86.018.479 Premises and equipment - net
Aktiva lain-lain (23.999.906) 250.975.117 267.160.679 31.323.607 (61.521.248) (384.985.428 ) 78.952.821 Other assets
Total Aktiva 2.321.392.997 741.902.166 556.678.311 134.175.080 53.150.141 (384.985.428 ) 3.422.313.267 Total Assets
KEWAJIBAN LIABILITIES
Kewajiban segera 9.174.837 1.892.913 1.410.571 566.253 105.314 - 13.149.888 Current liabilities
Simpanan 122.949.752 65.146.292 90.777.377 15.868.511 3.054.100 - 297.796.032 Deposits
Simpanan dari bank lain 3.225 4.610 136.087 - 38.313 - 182.235 Deposits from other Banks
Bagi hasil yang belum Undistributed revenue
dibagikan 8.117.402 4.723.133 3.335.292 696.326 357.455 - 17.229.608 sharing
Surat berharga yang
diterbitkan 200.000.000 - - - - - 200.000.000 Securities issued
Hutang pajak 2.953.007 572.417 380.979 60.268 16.006 - 3.982.677 Taxes paybles
Estimasi kerugian Estimated losses on
komitmen dan commitment and
kontinjensi 755.477 - - - - - 755.477 contingencies
Kewajiban lain-lain 402.319.766 (5.372.812 ) (2.238.418) (1.375.606 ) 834.158 (384.985.428 ) 9.181.660 Other liabilities
Pinjaman subordinasi 32.000.000 - - - - - 32.000.000 Subordinated loan
Total Kewajiban 778.273.466 66.966.553 93.801.888 15.815.752 4.405.346 (384.985.428 ) 574.277.577 Total Liabilities
UNRESTRICTED
INVESTASI TIDAK TERIKAT INVESTMENTS
BUKAN BANK NON BANK
- Tabungan mudharabah 213.218.115 230.290.635 196.224.958 86.535.949 26.428.520 - 752.698.177 - Mudharabah saving deposits
- Deposito mudharabah 897.209.800 391.335.450 241.499.689 26.957.185 21.391.822 - 1.578.393.946 - Mudharabah time deposits
BANK BANK
- Tabungan mudharabah 780.984 25.024.150 1.473.598 551.270 944.497 - 28.774.499 - Mudharabah saving deposits
- Deposito mudharabah - 17.973.400 15.150.000 1.000.000 4.100.000 - 38.223.400 - Mudharabah time deposits
JUMLAH INVESTASI TOTALUNRESTRICTED
TIDAK TERIKAT 1.111.208.899 664.623.635 454.348.245 115.044.404 52.864.839 - 2.398.090.022 INVESTMENTS
PENDAPATAN SEGMEN SEGMENT INCOME
Pendapatan dari jual beli 105.154.002 55.704.975 29.460.617 13.143.286 8.281.380 - 211.744.260 Sales income
Pendapatan sewa 8.525.047 - - - 593.349 - 9.118.396 Rent income
Revenue income
Pendapatan bagi hasil 10.750.470 3.695.354 1.190.135 185.310 4.650.709 - 20.471.978 sharing
Pendapatan operasi Other main operating
utama lainnya 44.289.015 12.803 - - - - 44.301.818 income
Pendapatan operasional Other operating
lainnya 32.403.736 10.083.647 4.641.467 2.133.784 2.700.362 - 51.962.996 income
Pendapatan bukan Non operating
operasional - bersih 951.089 204.465 212.499 31.418 29.150 - 1.428.621 income - net
Jumlah 202.073.359 69.701.244 35.504.718 15.493.798 16.254.950 - 339.028.069 Total income
BEBAN SEGMEN SEGMENT EXPENSES
Hak pihak ketiga atas bagi Third parties’ share on
hasil investasi returns of Unrestricted
tidak terikat 72.866.716 41.069.307 25.675.381 6.297.946 2.479.846 - 148.389.196 investments
Beban operasional lainnya 114.863.772 24.243.200 16.854.654 5.757.005 4.453.931 - 166.172.562 Other operating expenses
Beban pajak 8.655.347 - - - 8.655.347 Income tax expense
Jumlah 196.385.835 65.312.507 42.530.035 12.054.951 6.933.777 - 323.217.276 Total expenses
Laba (Rugi) Bersih 5.687.524 4.388.737 (7.025.317) 3.438.847 9.321.173 - 15.810.964 Net Income (loss)
2002
Lainnya/ Eliminasi/ Jumlah/
Jakarta Jawa Sumatera Kalimantan Others Elimination Total
AKTIVA ASSETS
Kas 5.821.340 10.494.693 7.092.532 1.743.807 2.847.436 - 27.999.808 Cash
Penempatan pada Placement with
Bank Indonesia 320.904.508 1.251.385 - - - - 322.155.893 Bank Indonesia
Giro pada bank Current account with
lain - bersih 27.844.311 962.275 1.141.387 - - - 29.947.973 other Banks - net
Penempatan pada bank Placement with other
lain - bersih 13.290.750 297.000 - - - - 13.587.750 Banks - net
Efek-efek - bersih 30.879.069 - - - - - 30.879.069 Securities - net
Piutang - bersih 501.786.800 212.094.247 79.393.750 54.236.263 47.545.184 - 895.056.244 Receivables - net
Piutang lain-lain - bersih 125.752.935 20.396.280 185.874 2.307.301 8.004.936 - 156.647.326 Other receivables - net
Pembiayaan mudharabah Mudharabah financing
- bersih 1.786.000 - - - 1.786.000 - net
Pembiayaan musyarakah Musyarakah financing
- bersih 29.013.017 6.394.603 3.885.650 183.150 3.480.840 - 42.957.260 - net
Aktiva pajak tangguhan 963.461 - - - 963.461 Deferred tax asset
Aktiva tetap - bersih 43.081.925 10.078.149 6.805.467 3.288.770 803.520 - 64.057.831 Premises and equipment - net
Aktiva lain-lain (92.892.827) (15.141.897 ) 99.310.105 (17.391.423 ) (46.475.722) 108.856.639 36.264.875 Other assets
Total Aktiva 1.008.231.289 246.826.735 197.814.765 44.367.868 16.206.194 108.856.639 1.622.303.490 Total Assets
KEWAJIBAN LIABILITIES
Kewajiban segera 4.700.404 1.469.644 836.294 280.711 367.506 - 7.654.559 Current liabilities
Simpanan 67.034.589 21.667.758 45.803.635 9.509.288 2.747.503 - 146.762.773 Deposits
Simpanan dari bank lain 3.195 99.910 10.754 - - - 113.859 Deposits from other Banks
Bagi hasil yang belum Undistributed revenue
dibagikan 6.068.465 2.061.276 1.440.279 408.339 121.611 - 10.099.970 sharing
Hutang pajak 6.042.299 315.870 114.990 33.452 10.987 - 6.517.598 Taxes paybles
Estimasi kerugian Estimated losses on
komitmen dan commitment and
kontinjensi 106.723 - - - 106.723 contingencies
Kewajiban lain-lain (102.495.364) (230.953 ) 4.311.939 (8.384.786 ) 3.084 108.856.639 2.060.559 Other liabilities
Pinjaman subordinasi 32.000.000 - - - - - 32.000.000 Subordinated loan
Total Kewajiban 13.460.311 25.383.505 52.517.891 1.847.004 3.250.691 108.856.639 205.316.041 Total liabilities
INVESTASI TIDAK UNRESTRICTED
TERIKAT INVESTMENTS
BUKAN BANK NON BANK
- Tabungan mudharabah 101.046.661 117.071.509 80.349.313 31.781.861 6.197.299 - 336.446.643 - Mudharabah saving deposits
- Deposito mudharabah 453.873.245 101.622.515 63.255.596 9.996.988 5.464.950 - 634.213.294 - Mudharabah time deposits
BANK - - - BANK
- Tabungan mudharabah bank 128.079 3.508.397 1.559.513 546.349 - - 5.742.338 - Mudharabah saving deposits
- Deposito mudharabah bank - 2.000.000 150.000 - - - 2.150.000 - Mudharabah time deposits
Jumlah Investasi Total unrestricted
Tidak Terikat 555.047.985 224.202.421 145.314.422 42.325.198 11.662.249 - 978.552.275 investment account
PENDAPATAN SEGMEN SEGMENT INCOME
Pendapatan dari
jual beli 75.558.362 35.904.821 12.370.594 7.276.556 5.822.276 - 136.932.609 Sales income
Pendapatan sewa - - - - 464.485 - 464.485 Rent income
Pendapatan bagi hasil 5.099.400 1.083.627 524.269 64.567 567.706 - 7.339.569 Revenue sharing income
Pendapatan operasi Other main operating
utama lainnya 18.014.491 25.267 - - - - 18.039.758 income
Pendapatan operasional
lainnya 25.841.082 5.156.427 1.536.753 1.125.430 1.819.423 - 35.479.115 Other operating income
Pendapatan bukan
operasional - bersih 1.034.568 45.890 5.031 1.254 1.724 - 1.088.467 Non operating income - net
Jumlah 125.547.903 42.216.032 14.436.647 8.467.807 8.675.614 - 199.344.003 Total income
BEBAN SEGMEN SEGMENT EXPESES
Hak pihak ketiga atas Third parties’ share on
bagi hasil investasi returns of Unrestricted
tidak terikat 37.972.282 18.161.195 11.341.056 2.734.578 1.245.816 - 71.454.927 investments
Beban operasional lainnya 55.796.900 14.511.351 8.773.084 3.572.193 1.808.818 - 84.462.346 Other operating expenses
Beban pajak 13.271.100 - - - 13.271.100 Income tax expenses
Jumlah 107.040.282 32.672.546 20.114.140 6.306.771 3.054.634 - 169.188.373 Total expenses
Laba (Rugi) Bersih 18.507.621 9.543.486 (5.677.493) 2.161.036 5.620.980 - 30.155.630 Net Income (loss)