a. Berdasarkan tertanggung dan reasuradur a. By insured and ceding company
2021 2020
Pihak berelasi (Catatan 34) Related party (Note 34)
Korean Reinsurance Company Singapore - 85.983.940 Korean Reinsurance Company Singapore
Pihak ketiga Third parties
PT Asuransi Jasa Indonesia (Persero) 18.622.268.849 23.718.285.058 PT Asuransi Jasa Indonesia (Persero) PT Reasuransi Nasional Indonesia 17.671.442.937 11.797.021.309 PT Reasuransi Nasional Indonesia THB Singapore Reinsurance Brokers Pte Ltd 4.777.118.202 4.721.949.261 THB Singapore Reinsurance Brokers Pte Ltd Premier Insurance Brokers Ltd 3.930.455.774 3.750.292.165 Premier Insurance Brokers Ltd
PT AON Reinsurance Brokers Indonesia 2.151.318.940 2.839.837.537 PT AON Reinsurance Brokers Indonesia PT Maskapai Reasuransi Indonesia Tbk 1.907.176.590 3.812.870.941 PT Maskapai Reasuransi Indonesia Tbk PT Reasuransi Indonesia Utama - 11.363.389.336 PT Reasuransi Indonesia Utama PT Tugu Reasuransi Indonesia - 3.897.202.081 PT Tugu Reasuransi Indonesia BMS Asia Intermediaries (Agilent) - 1.203.215.536 BMS Asia Intermediaries (Agilent) Lainnya (masing-masing dibawah
Rp 1 Miliar) 3.945.153.372 6.431.411.316 Others (less than Rp 1 Billion each)
Jumlah 53.004.934.664 73.535.474.540 Total
Cadangan kerugian penurunan nilai (1.075.659.836) - Allowance for impairment
Bersih 51.929.274.828 73.621.458.480 Net
b. Berdasarkan umur (hari) b. By age category (in days)
2021 2020
1 - 120 hari 40.156.723.961 68.318.780.545 1 - 120 days
Lebih dari 120 hari 12.848.210.703 5.302.677.935 More than 120 days
Jumlah 53.004.934.664 73.621.458.480 Total
Cadangan kerugian penurunan nilai (1.075.659.836) - Allowance for impairment
Bersih 51.929.274.828 73.621.458.480 Net
c. Berdasarkan mata uang c. By currency
2021 2020
Rupiah 38.350.458.129 64.702.578.744 Rupiah
Mata uang asing (Catatan 35) Foreign currencies (Note 35)
Dolar Amerika Serikat 14.459.052.320 8.708.986.157 U.S. Dollar China Renmimbi 121.219.764 176.940.133 China Renmimbi Dolar Singapura 54.582.810 13.526.006 Singapore Dollar Poundsterling Inggris 19.621.641 19.427.440 Great Britain Poundsterling
Jumlah 53.004.934.664 73.621.458.480 Total
Cadangan kerugian penurunan nilai (1.075.659.836) - Allowance for impairment
Bersih 51.929.274.828 73.621.458.480 Net
Perubahan dalam cadangan kerugian penurunan nilai adalah sebagai berikut:
The changes in allowance for impairment are as follows:
2021 2020
Saldo awal tahun - - Balance at the beginning of the year Penambahan (Catatan 29) 1.075.659.836 - Provisions (Note 29)
Saldo akhir tahun 1.075.659.836 - Balance at the end of the year
Pada tanggal 31 Desember 2021 dan 2020, piutang reasuransi yang dikompensasi dengan utang reasuransi masing-masing sebesar Rp 1.059.748.153 dan Rp 36.672.280.385 (Catatan 15).
As of December 31, 2021 and 2020, reinsurance receivable amounting to Rp 1,059,748,153 and Rp 36,672,280,385, respectively, have been compensated against reinsurance payable (Note 15).
Berdasarkan evaluasi terhadap kolektibilitas masing-masing piutang reasuransi, manajemen berpendapat bahwa cadangan kerugian penurunan nilai atas piutang reasuransi pada tanggal 31 Desember 2021 memadai untuk menutup kemungkinan adanya kerugian dari tidak tertagihnya piutang tersebut. Pada tanggal 31 Desember 2021 Manajemen berpendapat bahwa cadangan kerugian penurunan nilai tidak perlu dibentuk karena semua piutang reasuransi dapat tertagih.
Based on the review of the status of individual reinsurance receivable account, management believes that the allowance for impairment as of December 31, 2021 is adequate to cover possible losses from uncollectible reinsurance receivables. As of December 31, 2020, management believes that no allowance for impairment is necessary since all reinsurance receivables are collectible.
Manajemen berpendapat bahwa tidak terdapat risiko terkonsentrasi secara signifikan atas piutang reasuransi dari pihak ketiga.
Management believes that there are no significant concentrations of credit risk in third party receivables.
Pada tanggal 31 Desember 2021 dan 2020, piutang reasuransi diperkenankan merupakan piutang reasuransi berumur kurang dari 120 hari masing-masing sebesar Rp 40.156.723.961 dan Rp 68.318.780.545.
As of December 31, 2021 and 2020, admitted reinsurance receivables representing reinsurance receivables with age of and less than 120 days amounted to Rp 40,156,723,961 and Rp 68,318,780,545, respectively.
Pada tanggal 31 Desember 2021 dan 2020, piutang reasuransi atas unit bisnis Syariah masing-masing sebesar Rp 5.041.184.590 dan Rp 2.772.165.944 (Catatan 39).
As of December 31, 2021 and 2020, reinsurance receivables in Sharia business unit amounted to Rp 5,041,184,590 and Rp 2,772,165,944, respectively (Note 39).
7. Piutang Lain-lain 7. Other Accounts Receivable
2021 2020
PT Chevron Pacific Indonesia (Catatan 36) 30.108.324.551 29.762.255.250 PT Chevron Pacific Indonesia (Note 36) PT Badja Baru 12.033.834.636 13.083.834.636 PT Badja Baru
Piutang klaim koasuransi 6.498.520.848 - Claim coinsurance receivable PT CB&H Pialang Reasuransi 5.396.869.766 5.025.686.322 PT CB&H Pialang Reasuransi Piutang kepada mitra usaha 2.857.249.020 3.677.722.254 Receivables from business partner Piutang hasil investasi - obligasi 1.468.818.203 1.702.140.731 Investment income receivable - bonds PT Truba Jaya Engineering 694.781.534 - PT Truba Jaya Engineering
Piutang hasil investasi - deposito berjangka 353.379.547 927.139.748 Investment income receivable - time deposits Yayasan Manajemen Mitra Indonesia 288.346.940 288.346.940 Yayasan Manajemen Mitra Indonesia Piutang pegawai 237.900.561 179.630.063 Employees
Jumlah 59.938.025.606 54.646.755.944 Total
Cadangan kerugian penurunan nilai (3.895.170.845) (1.806.272.721) Allowance for impairment
Jumlah 56.042.854.761 52.840.483.223 Net
Piutang kepada PT CB&H Pialang Reasuransi merupakan kelebihan pembayaran dana talangan klaim yang dibayar kepada PT CB&H Pialang Reasuransi.
Receivable from PT CB&H Pialang Reasuransi represents claim bailout overpayment to PT CB&H Reinsurance Brokers.
Perubahan dalam cadangan kerugian penurunan nilai adalah sebagai berikut:
The changes in allowance for impairment are as follows:
2021 2020
Saldo awal tahun 1.806.272.721 1.731.553.928 Balance at the beginning of the year Pembentukan (Catatan 29) 2.088.898.124 74.718.793 Provision (Note 29)
Saldo akhir tahun 3.895.170.845 1.806.272.721 Balance at the end of the year
Cadangan kerugian penurunan nilai pada tanggal 31 Desember 2021 merupakan cadangan atas PT Badja Baru, PT CB&H Pialang Reasuransi dan PT Truba Jaya masing-masing sebesar Rp 3.600.037.871, Rp 218.307.354 dan Rp 76.825.620 sedangkan pada tanggal 31 Desember 2020 merupakan cadangan atas PT Badja Baru sebesar Rp 1.484.669.280.
The allowance for impairment on December 31, 2021 are for PT Badja Baru, PT CB&H Pialang and PT Truba Jaya amounting to Rp 3,600,037,871, Rp 218,307,354 and Rp 76,825,620, respectively, while as of December 31, 2020, the allowance for impairment mainly pertains to PT Badja Baru amounting to Rp 1,484,669,280.
Berdasarkan evaluasi terhadap kolektibilitas masing-masing piutang lain-lain, manajemen berpendapat bahwa cadangan kerugian penurunan nilai atas piutang lain-lain memadai untuk menutup kemungkinan adanya kerugian dari tidak tertagihnya piutang tersebut.
Based on review of the status of individual other receivable account, management believes that the allowance for impairment is adequate to cover possible losses from uncollectible other receivables.
Manajemen berpendapat bahwa tidak terdapat risiko terkonsentrasi secara signifikan atas piutang lain-lain.
Management believes that there are no significant concentrations of credit risk in other receivables.
Pada tanggal 31 Desember 2021 dan 2020, piutang lain-lain atas unit bisnis Syariah masing-masing sebesar Rp 106.122.749.428 dan Rp 94.147.288.945 (Catatan 39).
As of December 31, 2021 and 2020, other accounts receivable in Sharia business unit amounted to Rp 106,122,749,428 and Rp 94,147,288,945, respectively (Note 39).
Pada tanggal 31 Desember 2021 dan 2020, jumlah piutang hasil investasi yang diperkenankan masing-masing sebesar Rp 1.822.197.750 dan Rp 2.629.280.479.
As of December 31, 2021 and 2020, admitted other accounts receivable amounted to Rp 1,822,197,750 and Rp 2,629,280,479 respectively.
8. Aset Reasuransi 8. Reinsurance Assets
2021 2020
Premi reasuransi belum Unearned reinsurance
merupakan pendapatan 65.738.758.323 61.030.509.489 premium
Estimasi klaim reasuransi 90.391.925.567 288.819.847.811 Estimated reinsurance claim
Jumlah 156.130.683.890 349.850.357.300 Total
a. Premi Reasuransi Belum Merupakan Pendapatan
a. Unearned Reinsurance Premiums
2021 2020
Kebakaran 34.696.562.037 26.147.214.433 Fire
Pengangkutan 1.199.425.618 877.701.010 Marine cargo
Kendaraan bermotor 14.048.434.218 12.353.894.945 Motor vehicles
Rangka kapal 2.520.047.007 2.860.528.087 Marine hull
Rangka pesawat 95.118.811 - Aviation
Rekayasa 4.780.636.953 5.756.852.859 Engineering
Jaminan 2.492.559.505 2.341.280.117 Bonds
Aneka 5.905.974.174 10.693.038.038 Miscellaneous
Jumlah 65.738.758.323 61.030.509.489 Total
b. Estimasi Klaim Reasuransi b. Estimated Reinsurance Claim
2021 2020
Kebakaran 31.320.117.930 85.202.276.758 Fire
Pengangkutan 4.966.052.532 9.355.354.187 Marine cargo
Kendaraan bermotor 10.896.490.011 5.299.485.073 Motor vehicles
Rangka kapal 4.444.513.862 15.631.051.365 Marine hull
Rangka pesawat - 618.292.894 Aviation
Rekayasa 21.325.817.498 95.236.660.479 Engineering
Jaminan 13.292.120.044 14.460.329.330 Bonds
Aneka 4.146.813.690 63.016.397.724 Miscellaneous
Jumlah 90.391.925.567 288.819.847.811 Total
Pada tanggal 31 Desember 2021 dan 2020, manajemen berpendapat bahwa tidak terdapat penurunan nilai aset reasuransi.
As of December 31, 2021 and 2020, management believes that there is no impairment in values of the aforementioned reinsurance assets.
Pada tanggal 31 Desember 2021 dan 2020, aset reasuransi atas unit bisnis Syariah masing-masing sebesar Rp 15.722.632.199 dan Rp 18.660.791.180 (Catatan 39).
As of December 31, 2021 and 2020, reinsurance assets in Sharia business unit amounted to Rp 15,722,632,199 and Rp 18,660,791,180, respectively (Note 39).