KONSOLIDASIAN FINANCIAL STATEMENTS
III. Penyertaan saham Investment in shares
12. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) CONSUMER FINANCING RECEIVABLES (continued)
a. Piutang pembiayaan konsumen anak perusahaan (lanjutan)
a. The subsidiaries’ consumer financing receivables (continued)
Pada tanggal 30 Juni 2010 dan 2009, piutang pembiayaan konsumen masing-masing sebesar Rp1.370.258 dan Rp1.168.295 digunakan sebagai jaminan atas pinjaman yang diterima anak perusahaan dan masing-masing sebesar Rp620.018 dan Rp1.453.231 sebagai jaminan atas hutang obligasi.
As of June 30 2010 and 2009, consumer financing receivables amounting to Rp1,370,258 and Rp1,168,295, respectively, which were pledged as collateral to the subsidiary’s borrowings and Rp620,018 and Rp1,453,231, respectively, to the subsidiary’s bonds issued.
Informasi mengenai jatuh tempo diungkapkan pada Catatan 56.
Information in respect of maturities is disclosed in Note 56.
b. Berdasarkan kolektibilitas b. By Collectibility
2010 2009
(Tidak diaudit/ (Audit/
Unaudited) Audited)
Klasifikasi Classification
Lancar 2.277.710 1.901.963 Current
Dalam perhatian khusus 297.782 453.065 Special mention
Kurang lancar 12.908 18.686 Substandard
Diragukan 20.339 57.462 Doubtful
Macet 12.092 99.749 Loss
2.620.831 2.530.925
c. Menurut sisa umur jatuh tempo c. By Maturity
2010 (Tidak diaudit/Unaudited) 2009 (Audit/Audited)
Berdasarkan Berdasarkan Berdasarkan sisa umur Berdasarkan sisa umur periode jatuh tempo/ periode jatuh tempo/
perjanjian Based on perjanjian Based on kredit/ remaining kredit/ remaining
Based on loan period until Based on loan period until period maturity period maturity
Rupiah Rupiah
< = 1 tahun 1.849.098 474.005 1.468.098 1.146.131 < = 1 year > 1 - 2 tahun 383.289 792.469 709.280 768.603 > 1 - 2 years > 2 - 5 tahun 386.468 1.354.345 353.038 616.191 > 2 - 5 years
> 5 tahun 1.976 12 509 - > 5 years
2.620.831 2.620.831 2.530.925 2.530.925
(continued)
d. Tingkat bunga d. Interest rate
Tingkat bunga rata-rata per tahun yang dibebankan kepada debitur adalah sebagai berikut:
The average interest rates per annum charged to debtors 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 10,95% - 29,00% 14,45% - 33,00% Rupiah e. Penyisihan kerugian penurunan nilai e. 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 52.235 84.916 Balance at beginning of period Dampak atas penerapan awal Effect of 1st adoption SFAS 50/55 PSAK 50/55 (Catatan 52) 13.445 - (Note 52)
Penyisihan selama periode Provision during the period berjalan (Catatan 37) 32.962 103.948 (Note 37) Penghapusan selama
periode berjalan (49.915) (113.734) Written-off during the period Penerimaan dari kredit yang Recovery of loans
telah dihapuskan (9) - previously written-off
Saldo akhir periode 48.718 75.130 Balance at end of period
Manajemen berpendapat bahwa jumlah penyisihan kerugian penurunan nilai telah memadai.
Management believes that the allowance for impairment losses is adequate.
13. TAGIHAN DAN KEWAJIBAN AKSEPTASI 13. ACCEPTANCES RECEIVABLE AND PAYABLE a. Tagihan akseptasi a. Acceptances receivable
(i). Berdasarkan pihak, mata uang dan pihak terkait
(i). By counterparty, currency and related party
2010 2009
(Tidak diaudit/ (Audit/
Unaudited) Audited)
Pihak ketiga Third parties
Rupiah Rupiah
Nasabah 12.337 4.636 Debtors
Mata uang asing Foreign currencies
Bank lain 327 95 Other banks
Nasabah 415.856 610.494 Debtors
416.183 610.589
Jumlah 428.520 615.225 Total
Dikurangi: Penyisihan kerugian
penurunan nilai (4.062) (7.455) Less: Allowance for impairment losses
424.458 607.770
(ii). Berdasarkan kolektibilitas (ii). By collectibility
2010 2009
(Tidak diaudit/ (Audit/
Unaudited) Audited)
Klasifikasi Classification
Lancar 428.520 581.978 Current
Dalam perhatian khusus - 33.247 Special mention
428.520 615.225
Dikurangi: Penyisihan kerugian
penurunan nilai (4.062) (7.455) Less: Allowance for impairment losses
424.458 607.770
(iii). Berdasarkan jatuh tempo (iii). By maturity
2010 2009
(Tidak diaudit/ (Audit/
Unaudited) Audited)
Rupiah Rupiah
> 1 bulan - 3 bulan 1.400 4.636 > 1 month - 3 months > 3 bulan - 6 bulan 10.937 - > 3 months - 6 months
12.337 4.636
Mata uang asing Foreign currencies
< = 1 bulan 185.738 123.704 < = 1 month > 1 bulan - 3 bulan 126.291 185.898 > 1 month - 3 months > 3 bulan - 6 bulan 104.154 300.987 > 3 months - 6 months
416.183 610.589
Jumlah 428.520 615.225 Total
(lanjutan) (continued)
(iv). Penyisihan kerugian penurunan nilai (iv). 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 3.807 6.048 Balance at beginning of period
Penyisihan selama periode Provision during berjalan (Catatan 37) 403 1.870 the period (Note 37) Selisih akibat perbedaan kurs (148) (463) Exchange rate differrences
Saldo akhir periode 4.062 7.455 Balance at end of period
Manajemen berpendapat bahwa jumlah penyisihan kerugian penurunan nilai telah memadai.
Management believes that the allowance for impairment losses is adequate.
b. Kewajiban akseptasi b. Acceptances payable
2010 2009
(Tidak diaudit/ (Audit/
Unaudited) Audited)
Rupiah Rupiah
Pihak ketiga Third parties
Bank lain 12.337 4.636 Other banks
Mata uang asing Foreign currencies
Pihak terkait (Catatan 44) Related parties (Note 44)
Bank lain 100.938 140.360 Other banks
Pihak ketiga Third parties
Bank lain 314.918 470.134 Other banks
Nasabah 327 95 Debtors
315.245 470.229
416.183 610.589
428.520 615.225
Informasi mengenai transaksi dengan pihak terkait dan jatuh tempo diungkapkan pada Catatan 44 dan 56.
Information on related parties and maturities are disclosed in Notes 44 and 56.
14. ASET TETAP 14. FIXED ASSETS
2010 2009
(Tidak diaudit/ (Audit/
Unaudited) Audited)
Biaya perolehan At cost
Kepemilikan langsung: Direct ownership:
Tanah 309.408 316.439 Land
Buildings, including
Bangunan, termasuk renovasi 354.911 348.241 leasehold improvements Peralatan kantor 483.590 418.059 Office equipment
Instalasi 243.054 227.987 Installations
Kendaraan bermotor 45.413 36.845 Vehicles
Aset dalam penyelesaian 5.966 - Construction in progress
1.442.342 1.347.571
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Direct ownership:
Buildings, including
Bangunan, termasuk renovasi 122.482 103.355 leasehold improvements Peralatan kantor 356.391 335.672 Office equipment
Instalasi 194.905 165.134 Installations
Kendaraan bermotor 18.876 16.280 Vehicles
692.654 620.441
Nilai buku bersih 749.688 727.130 Net book value
Mutasi aset tetap dan akumulasi penyusutan konsolidasian untuk periode 2010 dan 2009:
Movements of consolidated fixed assets and accumulated depreciation for 2010 and 2009:
2010 (Tidak diaudit/Unaudited)
Penjabaran
Kurs/
Reklasifikasi/
Foreign Currency
1 Januari/ Penambahan/ Pengurangan/ Translation/ 30 Juni/
January Additions Deductions Reclassifications June
Biaya perolehan At cost
Kepemilikan langsung: Direct ownership:
Tanah 309.583 782 957 - 309.408 Land
Bangunan, termasuk Buildings, including renovasi 352.717 3.641 1.491 44 354.911 leasehold improvements Peralatan kantor 437.454 40.375 23.437 29.198 483.590 Office equipment Instalasi 236.805 7.081 804 (28) 243.054 Installations Kendaraan bermotor 45.832 6.291 6.688 (22) 45.413 Vehicles Aset dalam penyelesaian 29.946 5.288 - (29.268) 5.966 Constructions in progress
1.412.337 63.458 33.377 (76) 1.442.342
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Direct ownership:
Bangunan, termasuk Buildings, including renovasi 112.477 10.462 457 - 122.482 leasehold improvements Peralatan kantor 360.021 19.793 23.424 1 356.391 Office equipment Instalasi 181.258 14.466 789 (30) 194.905 Installations Kendaraan bermotor 19.880 5.166 6.132 (38) 18.876 Vehicles
673.636 49.887 30.802 (67) 692.654
Nilai buku bersih 738.701 749.688 Net book value
2009 (Audit/Audited)
Penjabaran
Kurs/
Reklasifikasi/
Foreign Currency
1 Januari/ Penambahan/ Pengurangan/ Translation/ 30 Juni/
January Additions Deductions Reclassifications June
Biaya perolehan At cost
Kepemilikan langsung: Direct ownership:
Tanah 341.583 - 25.144 - 316.439 Land
Bangunan, termasuk Buildings, including
renovasi 348.841 6.236 6.836 - 348.241 leasehold improvements Peralatan kantor 383.691 26.882 624 8.110 418.059 Office equipment Instalasi 200.943 14.741 6.701 19.004 227.987 Installations Kendaraan bermotor 37.312 7.680 8.103 (44) 36.845 Vehicles Aset dalam
penyelesaian 27.227 - - (27.227) - Constructions in progress
1.339.597 55.539 47.408 (157) 1.347.571
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung: Direct ownership:
Bangunan, termasuk Buildings, including
renovasi 95.722 9.462 1.829 - 103.355 leasehold improvements Peralatan kantor 307.095 29.003 378 (48) 335.672 Office equipment Instalasi 156.029 15.675 6.513 (57) 165.134 Installations Kendaraan bermotor 17.153 2.872 3.729 (16) 16.280 Vehicles
575.999 57.012 12.449 (121) 620.441
Nilai buku bersih 763.598 727.130 Net book value
Pengurangan aset tetap di atas termasuk penjualan aset dengan rincian sebagai berikut:
The above deductions in fixed assets include sale of assets with details as follows:
2010 2009
(Tidak diaudit/ (Audit/
Unaudited) Audited)
Nilai buku 493 4.780 Book value
Harga jual 4.407 3.985 Selling price
Laba/(rugi) penjualan Gains/(losses) from sale of
aset tetap 3.914 (795) fixed assets
Rincian aset dalam penyelesaian per 30 Juni 2010 adalah sebagai berikut:
Details of construction in progress as of June 30, 2010 is as follows:
2010 (Tidak diaudit/Unaudited)
Persentase
penyelesaian/
Jumlah/ Percentage of Estimasi penyelesaian/
Total completion Estimated completion
Peralatan kantor 3.206 50% Agustus/August 2010 Office equipment
Instalasi 2.760 93% Juni/June 2010 Installations
5.966
14. ASET TETAP (lanjutan) 14. FIXED ASSETS (continued)