impairment.
Manajemen berpendapat bahwa tidak terdapat bukti obyektif penurunan nilai sehingga tidak perlu dibentuk cadangan kerugian penurunan nilai atas giro pada bank lain pada tanggal 31 Desember 2011 dan 2010.
Management believes that there is no objective evidence of impairment therefore no allowance for impairment losses on current account with other banks is necessary as of December 31, 2011 and 2010.
6. PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN
6. PLACEMENTS WITH BANK INDONESIA AND OTHER BANKS
Penempatan pada Bank Indonesia dan bank lain berdasarkan jenis penempatan adalah sebagai berikut:
Placements with Bank Indonesia and other banks by type of placements are as follows:
2011
Tingkat bunga
Jangka waktu per tahun/
(hari)/ Interest rate Jumlah/
Jenis penempatan Term (days) per annum Total Type of placement
Rupiah Rupiah
Penempatan pada
Bank Indonesia - setelah
dikurangi bunga yang Placement with Bank Indonesia -
belum diamortisasi net of unamortized
sebesar Rp4.034.300.117 188 6,00% 74.078.862.314 interest of Rp4,034,300,117 185 5,90% 59.274.658.615 185 5,70% 59.233.939.198 185 5,90% 49.395.548.845 181 6,95% 29.848.904.730 185 5,95% 29.634.347.015 196 7,12% 19.897.185.545 185 5,95% 19.756.231.343 3 4,50% 9.996.251.406 176 6,80% 9.950.640.915 178 6,90% 9.949.957.290 184 7,02% 9.949.172.667 Sub-jumlah 380.965.699.883 Sub-total
Penempatan pada Bank Indonesia dan bank lain berdasarkan jenis penempatan adalah sebagai berikut: (lanjutan)
Placements with Bank Indonesia and other banks by type of placements are as follows: (continued)
2011
Tingkat bunga
Jangka waktu per tahun/
(hari)/ Interest rate Jumlah/
Jenis penempatan Term (days) per annum Total Type of placement
Mata uang asing Foreign currencies
Call Money Call Money
Pihak ketiga Third parties
PT Bank Danamon PT Bank Danamon
Indonesia Tbk 92 0,85% 45.337.500.000 Indonesia Tbk
PT Bank Commonwealth 61 0,95% 45.337.500.000 PT Bank Commonwealth
PT Bank ICBC Indonesia 31 0,80% 36.270.000.000 PT Bank ICBC Indonesia
PT Bank Chinatrust Indonesia 31 0,70% 27.202.500.000 PT Bank Chinatrust Indonesia
PT ANZ Panin Bank 33 0,65% 18.135.000.000 PT ANZ Panin Bank
PT Bank ICBC Indonesia 34 0,65% 9.067.500.000 PT Bank ICBC Indonesia
Sub-jumlah 181.350.000.000 Sub-total
Pihak berelasi Related-party
Bangkok Bank Public Company Bangkok Bank Public Company
Limited-Cabang Singapura 366 2,00% 576.113.845 Limited-Singapore Branch
Jumlah 562.891.813.728 Total 2010 Tingkat bunga
Jangka waktu per tahun/
(hari)/ Interest rate Jumlah/
Jenis penempatan Term (days) per annum Total Type of placement
Rupiah Rupiah
Penempatan pada
Bank Indonesia - setelah
dikurangi bunga yang Placement with Bank Indonesia -
belum diamortisasi net of unamortized
sebesar Rp673.429.541 85 6,21% 24.706.737.462 interest of Rp673,429,541
112 6,20% 24.619.832.997
Sub-jumlah 49.326.570.459 Sub-total
Mata uang asing Foreign currencies
Call Money Call Money
Pihak ketiga Third parties
The Bank of Nova Scotia- The Bank of Nova Scotia-
Cabang Singapura 31 0,26% 180.200.000.000 Singapore Branch
The Commonwealth Bank The Commonwealth Bank
of Australia 34 0,22% 135.150.000.000 of Australia
The Royal Bank of Scotland- The Royal Bank of Scotland-
Cabang Singapura 31 0,21% 90.100.000.000 Singapore Branch
National Australia Bank Limited- National Australia Bank Limited- Cabang Singapura 33 0,21% 90.100.000.000 Singapore Branch
ING Bank-Cabang Singapura 33 0,26% 90.100.000.000 ING Bank-Singapore Branch
ING Bank-Cabang Hong Kong 31 0,25% 90.100.000.000 ING Bank-Hong Kong Branch
Rabobank-Cabang Singapore 31 0,22% 90.100.000.000 Rabobank-Singapore Branch
The Royal Bank of Scotland- The Royal Bank of Scotland-
Cabang Jakarta 31 0,30% 45.050.000.000 Jakarta Branch
The Commonwealth Bank The Commonwealth Bank
of Australia 31 0,22% 45.050.000.000 of Australia
The Royal Bank of Scotland- The Royal Bank of Scotland-
Cabang Jakarta 31 0,30% 45.050.000.000 Jakarta Branch
National Australia Bank Limited- National Australia Bank Limited- Cabang Singapura 32 0,21% 45.050.000.000 Singapore Branch
Standard Chartered PLC- Standard Chartered PLC-
Cabang Singapura 34 0,28% 45.050.000.000 Singapore Branch
Deutsche Bank AG- Deutsche Bank AG-
Cabang Singapura 31 0,28% 45.050.000.000 Singapore Branch
Sub-jumlah 1.036.150.000.000 Sub-total
Penempatan pada Bank Indonesia dan bank lain berdasarkan jenis penempatan adalah sebagai berikut: (lanjutan)
Placements with Bank Indonesia and other banks by type of placements are as follows: (continued)
2010
Tingkat bunga
Jangka waktu per tahun/
(hari)/ Interest rate Jumlah/
Jenis penempatan Term (days) per annum Total Type of placement
Pihak berelasi Related-parties
Bangkok Bank Public Company Bangkok Bank Public Company
Limited-Cabang Ho Chi Minh Limited-Ho Chi Minh
City 4 0,27% 90.100.000.000 City Branch
Bangkok Bank Public Company Bangkok Bank Public Company
Limited-Cabang Singapura 190 1,25% 601.079.946 Limited-Singapore Branch
Sub-jumlah 90.701.079.946 Sub-total
Jumlah 1.176.177.650.405 Total
Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut:
The changes in the allowance for impairment losses is as follows:
2011 2010
Mata uang Mata uang asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Saldo awal tahun - - - - 8.925.250.000 8.925.250.000 Balance at beginning of year
Dampak atas penerapan
awal PSAK No. 55 Effect of initial adoption SFAS
(Revisi 2006) No. 55 (Revised 2006)
(Catatan 36) - - - - (8.925.250.000) (8.925.250.000) (Note 36)
Saldo akhir tahun - - - - - - Balance at end of year
Pada tanggal 31 Desember 2011 dan 2010, seluruh penempatan pada bank lain digolongkan sebagai “Lancar”.
As of December 31, 2011 and 2010, all placements with other banks are classified as “Current”.
Bank melakukan penilaian penempatan pada Bank Indonesia dan bank lain secara individual apakah terdapat bukti obyektif penurunan nilai.
The Bank individually assess placement with Bank Indonesia and other banks whether there is objective evidence of impairment.
Manajemen berpendapat bahwa tidak terdapat bukti obyektif penurunan nilai sehingga tidak perlu dibentuk cadangan kerugian penurunan nilai atas penempatan pada Bank Indonesia dan bank lain pada tanggal 31 Desember 2011 dan 2010.
Management believes that there is no objective evidence of impairment therefore no allowance for impairment losses on placements with Bank Indonesia and other banks is necessary as of December 31, 2011 and 2010.
Rincian investasi keuangan adalah sebagai berikut: Details of financial investments is as follows:
2011 2010
Rupiah Rupiah
Sertifikat Bank Indonesia - setelah
dikurangi diskonto yang belum Certificates of Bank Indonesia - net
diamortisasi sebesar of unamortized discount of
Rp1.208.805.419 tahun 2011 dan Rp1,208,805,419 in 2011 and
Rp1.759.878.684 tahun 2010 38.791.194.581 58.240.121.316 Rp1,759,878,684 in 2010
Mata uang asing Foreign currencies
Wesel ekspor - setelah dikurangi
diskonto yang belum diamortisasi Export bills - net of unamortized
sebesar Rp9.889.186 tahun 2011 discount of Rp9,889,186 in 2011
dan Rp15.867.241 tahun 2010 2.039.099.400 8.546.973.036 and Rp15,867,241 in 2010
Jumlah 40.830.293.981 66.787.094.352 Total
Cadangan kerugian penurunan nilai (1.019.549.700) (1.212.124.325) Allowance for impairment losses
Neto 39.810.744.281 65.574.970.027 Net
Tingkat suku bunga rata-rata per tahun Average interest rates per annum
Rupiah Rupiah
Sertifikat Bank Indonesia 5,72% 6,58% Certificates of Bank Indonesia
Jangka waktu kontrak 9 bulan/months 6-12 bulan/months Contractual term
Mata uang asing Foreign currencies
Wesel ekspor 5,85% 6,00% Export bills
Jangka waktu kontrak 1 bulan/month 1-2 bulan/months Contractual term Jangka waktu hingga jatuh tempo Sertifikat Bank
Indonesia (SBI) berkisar antara 6 - 9 bulan pada tanggal 31 Desember 2011 dan berkisar antara 3 - 7 bulan pada tanggal 31 Desember 2010. Jangka waktu hingga jatuh tempo wesel ekspor masing- masing 1 bulan dan kurang dari 2 bulan pada tanggal 31 Desember 2011 dan 2010.
Certificates of Bank Indonesia have remaining maturities term of between 6 - 9 months as of December 31, 2011 and between 3 - 7 months as of December 31, 2010. Export bills have remaining maturities term of 1 month and less than 2 months as of December 31, 2011 and 2010, respectively.
Berikut adalah saldo investasi keuangan pada tanggal 31 Desember 2011 dan 2010 berdasarkan kolektibilitas:
As of December 31, 2011 and 2010, the balance of financial investments, classified based on collectibility, is as follows: 2011 2010 Lancar 38.791.194.581 61.640.846.076 Current Diragukan 2.039.099.400 - Doubtful Macet - 5.146.248.276 Loss Jumlah 40.830.293.981 66.787.094.352 Total
Cadangan kerugian penurunan nilai (1.019.549.700) (1.212.124.325) Allowance for impairment losses
Neto 39.810.744.281 65.574.970.027 Net
Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut:
The changes in the allowance for impairment losses is as follows:
2011 2010
Saldo awal tahun 1.212.124.325 1.943.650.919 Balance at beginning of year
Penyisihan (pembalikan penyisihan) Provision (reversal of allowance)
tahun berjalan 385.689.186 (533.784.263) during the year
Selisih kurs penjabaran (578.263.811) (197.742.331) Exchange rate difference
Saldo akhir tahun 1.019.549.700 1.212.124.325 Balance at end of year
Bank melakukan penilaian investasi keuangan secara individual apakah terdapat bukti objektif penurunan nilai.
The Bank assesses financial investments individually whether there is objective evidence of impairment.
Manajemen berpendapat bahwa penyisihan
kerugian penurunan nilai yang dibentuk telah memadai.
Management believes that the established allowance for impairment losses is adequate.
8. KREDIT YANG DIBERIKAN 8. LOANS
Rincian kredit yang diberikan berdasarkan mata uang dan kategori adalah sebagai berikut:
The breakdown of loans by currency and category is as follows:
a. Jenis Kredit a. By Type of Loan
2011 2010
Rupiah Rupiah
Pihak berelasi Related parties
Pinjaman karyawan kunci 852.744.191 644.446.246 Loans to key employee
Pihak ketiga Third parties
Modal kerja 936.288.966.765 1.042.865.076.665 Working capital
Investasi 127.152.832.015 39.046.155.403 Investment
Ekspor-impor 61.905.773.269 47.359.757.874 Export-import
Rekening koran 55.685.450.618 55.884.607.246 Overdraft
Pinjaman karyawan 2.959.872.522 2.929.787.413 Employee loans
Sub-jumlah 1.184.845.639.380 1.188.729.830.847 Sub-total
Mata uang asing Foreign currencies
Pihak ketiga Third parties
Modal kerja 1.320.710.325.805 793.073.416.844 Working capital
Investasi 1.201.039.935.378 756.689.791.150 Investment
Ekspor-impor 519.555.489.834 422.313.376.571 Export-import
Rekening koran 8.887.347.001 9.033.108.939 Overdraft
Sub-jumlah 3.050.193.098.018 1.981.109.693.504 Sub-total
Jumlah 4.235.038.737.398 3.169.839.524.351 Total
Cadangan kerugian penurunan nilai (255.221.223.871) (245.439.326.192) Allowance for impairment losses
Neto 3.979.817.513.527 2.924.400.198.159 Net
b. Sektor Ekonomi b. By Economic Sector
2011 2010
Rupiah Rupiah
Jasa dunia usaha 469.718.333.333 595.000.000.000 Business services
Industri 455.993.142.754 282.575.285.681 Industrial
Pertanian 199.708.333.331 199.708.333.331 Agriculture
Perdagangan, restoran dan hotel 47.874.055.999 48.497.977.759 Trading, restaurant and hotel
Konstruksi 7.739.157.250 55.313.800.000 Construction
Lain-lain 3.812.616.713 7.634.434.076 Others
Sub-jumlah 1.184.845.639.380 1.188.729.830.847 Sub-total
Mata uang asing Foreign currencies
Industri 2.504.795.059.710 1.556.133.237.647 Industrial
Perdagangan, restoran dan hotel 201.393.205.504 207.526.268.262 Trading, restaurant and hotel
Real estate 173.699.578.602 29.220.410.468 Real estate
Pertambangan 81.130.803.843 44.787.926.130 Mining Transportasi 39.303.200.359 64.542.267.157 Transportation Pertanian 27.202.500.000 27.030.000.000 Agriculture Konstruksi 22.668.750.000 51.869.583.840 Construction Sub-jumlah 3.050.193.098.018 1.981.109.693.504 Sub-total Jumlah 4.235.038.737.398 3.169.839.524.351 Total
Cadangan kerugian penurunan nilai (255.221.223.871) (245.439.326.192) Allowance for impairment losses
Neto 3.979.817.513.527 2.924.400.198.159 Net
c. Jangka Waktu c. By Maturity
1. Berdasarkan periode perjanjian kredit: 1. Based on the term of loan agreements:
2011 2010
Rupiah Rupiah
Hingga 1 tahun 982.764.325.345 1.137.569.478.654 Up to 1 year
> 1 - 2 tahun 70.194.669.009 14.640.394.738 >1 - 2 years > 2 - 5 tahun 32.704.512.585 23.335.572.186 >2 - 5 years > 5 tahun 99.182.132.441 13.184.385.269 > 5 years Sub-jumlah 1.184.845.639.380 1.188.729.830.847 Sub-total
Mata uang asing Foreign currencies
Hingga 1 tahun 1.536.455.651.228 1.083.025.972.354 Up to 1 year
> 1 - 2 tahun 336.761.547.728 129.608.850.000 >1 - 2 years > 2 - 5 tahun 300.096.739.840 151.344.234.549 > 2 - 5 years > 5 tahun 876.879.159.222 617.130.636.601 > 5 years Sub-jumlah 3.050.193.098.018 1.981.109.693.504 Sub-total Jumlah 4.235.038.737.398 3.169.839.524.351 Total Cadangan kerugian
penurunan nilai (255.221.223.871) (245.439.326.192) Allowance for impairment losses
Neto 3.979.817.513.527 2.924.400.198.159 Net
c. Jangka Waktu (lanjutan) c. By Maturity (continued)
2. Berdasarkan sisa jangka waktu sejak tanggal laporan posisi keuangan hingga jatuh tempo:
2. Based on remaining term from statements of financial position date until maturity date:
2011 2010
Rupiah Rupiah
Hingga 1 tahun 1.061.034.871.602 1.152.762.716.791 Up to 1 year
> 1 - 2 tahun 6.733.777.081 27.393.383.610 > 1 - 2 years
> 2 - 5 tahun 115.689.170.909 7.575.041.969 > 2 - 5 years
> 5 tahun 1.387.819.788 998.688.477 > 5 years
Sub-jumlah 1.184.845.639.380 1.188.729.830.847 Sub-total
Mata uang asing Foreign currencies
Hingga 1 tahun 1.755.647.295.851 1.235.000.049.826 Up to 1 year
> 1 - 2 tahun 165.555.127.850 76.780.203.182 >1 - 2 years > 2 - 5 tahun 576.120.128.949 473.139.231.316 >2 - 5 years > 5 tahun 552.870.545.368 196.190.209.180 >5 years Sub-jumlah 3.050.193.098.018 1.981.109.693.504 Sub-total Jumlah 4.235.038.737.398 3.169.839.524.351 Total Cadangan kerugian
penurunan nilai (255.221.223.871 ) (245.439.326.192) Allowance for impairment losses
Neto 3.979.817.513.527 2.924.400.198.159 Net
d. Tingkat bunga kredit rata-rata per tahun adalah sebagai berikut:
d. The average interest rates per annum is as follows:
2011 2010
Rupiah 9,52% 11,91% Rupiah
Mata uang asing 5,01% 5,59% Foreign currencies
e. Kredit tertentu dijamin dengan agunan yang diikat dengan hak tanggungan, jaminan lain atau aset yang umumnya diterima oleh industri perbankan antara lain deposito berjangka,
emas, kendaraan bermotor, tanah dan
bangunan.
e. Certain loans are secured by collaterals which are legalized by deed of encumbrance, other guarantees or assets that are generally accepted in the banking industry, such as time deposits, gold, vehicles, land and buildings.
f. Kredit sindikasi merupakan pinjaman yang
diberikan kepada debitur di bawah perjanjian pembiayaan bersama dengan bank-bank lain. Pada tahun 2011 dan 2010, Bank tidak berpartisipasi dalam kredit sindikasi manapun.
f. The syndicated loans represent loans granted to debtors under syndicated loans agreement with other banks. In 2011 and 2010, the Bank has no participation in any syndication.
g. Kredit karyawan merupakan kredit yang diberikan kepada karyawan Bank untuk pemilikan kendaraan, rumah, dan keperluan Iainnya dengan jangka waktu berkisar antara 2 sampai dengan 5 tahun dengan tingkat bunga sebesar 2%-6% per tahun pada tahun 2011 dan 2010.
g. Employee loans consist of loans given to the Bank’s employees for acquisition of employees’ vehicles, houses and other personal purposes, with maturities of 2 to 5 years and bear interest at 2%-6% per annum in 2011 and 2010, respectively.
h. Pada tanggal 31 Desember 2011 dan 2010, jumlah kredit yang direstrukturisasi masing-
masing sebesar Rp92.015.784.204 dan
Rp108.424.300.788 dengan jumlah cadangan
kerugian penurunan nilai sebesar
Rp65.783.588.772 dan Rp72.719.956.376.
h. As of December 31, 2011 and 2010, total outstanding restructured loans amounted to Rp92,015,784,204 and Rp108,424,300,788, respectively, with total allowance for impairment losses amounted to Rp65,783,588,772 and Rp72,719,956,376, respectively.
i. Klasifikasi risiko kredit dari portofolio Bank
beserta masing-masing cadangan kerugian penurunan nilainya adalah sebagai berikut:
i. The credit risk classification of the Bank’s outstanding loan portfolio and the respective allowance for impairment losses is as follows:
2011
Dalam Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/ Jumlah/
Jenis Kredit Current Mention Substandard Doubtful Loss Total Type of Loans
Pihak berelasi Related parties
Rupiah 852.744.191 - - - - 852.744.191 Rupiah
Cadangan kerugian Allowance for
penurunan nilai (8.527.442 ) - - - - (8.527.442 ) impairment losses
Sub-jumlah - neto 844.216.749 - - - - 844.216.749 Sub-total - net
Pihak ketiga Third parties
Rupiah 1.183.163.586.334 - - - - 1.183.163.586.334 Rupiah
Mata uang asing 2.801.692.765.772 26.808.943.750 - 43.528.632.720 178.992.064.631 3.051.022.406.873 Foreign currency
3.984.856.352.106 26.808.943.750 - 43.528.632.720 178.992.064.631 4.234.185.993.207
Cadangan kerugian Allowance for
penurunan nilai (53.084.905.548 ) (1.360.125.000 ) - (21.775.601.250 ) (178.992.064.631 ) (255.212.696.429 ) impairment losses
Sub-jumlah - neto 3.931.771.446.558 25.448.818.750 - 21.753.031.470 - 3.978.973.296.778 Sub-total - net
Jumlah 3.932.615.663.307 25.448.818.750 - 21.753.031.470 - 3.979.817.513.527 Total 2010 Dalam Perhatian Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/ Jumlah/
Jenis Kredit Current Mention Substandard Doubtful Loss Total Type of Loans
Pihak berelasi Related parties
Rupiah 644.446.246 - - - - 644.446.246 Rupiah
Cadangan kerugian Allowance for
penurunan nilai (6.444.462 ) - - - - (6.444.462 ) impairment losses
Sub-jumlah - neto 638.001.784 - - - - 638.001.784 Sub-total - net
Pihak ketiga Third parties
Rupiah 1.186.985.384.601 1.100.000.000 - - - 1.188.085.384.601 Rupiah
Mata uang asing 1.751.970.323.378 - - - 229.139.370.126 1.981.109.693.504 Foreign currency
2.938.955.707.979 1.100.000.000 - - 229.139.370.126 3.169.195.078.105
Cadangan kerugian Allowance for
penurunan nilai (29.389.557.080 ) (55.000.000 ) - - (215.988.324.650 ) (245.432.881.730 ) impairment losses
Sub-jumlah - neto 2.909.566.150.899 1.045.000.000 - - 13.151.045.476 2.923.762.196.375 Sub-total - net
Jumlah 2.910.204.152.683 1.045.000.000 - - 13.151.045.476 2.924.400.198.159 Total
j. Pada tanggal 31 Desember 2011 dan 2010
rincian kredit bermasalah (kurang lancar, diragukan dan macet) menurut sektor ekonomi adalah sebagai berikut:
j. As of December 31, 2011 and 2010 non- performing loans (classified as substandard, doubtful and loss) based on economic sector is as follows:
2011 2010
Mata uang asing Foreign currencies
Industri 222.520.697.351 222.443.959.658 Industrial
Lain-lain - 6.695.410.468 Others
Jumlah 222.520.697.351 229.139.370.126 Total
Cadangan kerugian
penurunan nilai (200.767.665.881 ) (215.988.324.650) Allowance for impairment losses
Neto 21.753.031.470 13.151.045.476 Net
k. Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut:
k. The changes in the allowance for impairment losses are as follows:
2011
Mata uang
asing/
Foreign Jumlah/
Rupiah currencies Total
Saldo awal tahun 14.188.842.704 231.250.483.488 245.439.326.192 Balance at beginning of year
(Pembalikan cadangan)/ (Reversal of allowance)/provision
penyisihan tahun berjalan (7.869.311.864) 22.493.040.490 14.623.728.626 during the year
Hapus buku - (5.813.703.733) (5.813.703.733) Write off
Selisih kurs penjabaran - 971.872.786 971.872.786 Exchange rate difference
Saldo akhir tahun 6.319.530.840 248.901.693.031 255.221.223.871 Balance at end of year
2010 Mata uang asing/ Foreign Jumlah/
Rupiah currencies Total
Saldo awal tahun 22.065.413.185 254.979.536.337 277.044.949.522 Balance at beginning of year
Dampak atas penerapan awal Effect of initial adoption SFAS
PSAK No. 55 (Revisi 2006) No. 55 (Revised 2006)
(Catatan 36) (7.666.211.355) (12.568.218.582) (20.234.429.937) (Note 36)
Pembalikan penyisihan Reversal of allowance
tahun berjalan (210.359.126) (310.562.870) (520.921.996) during the year
Selisih kurs penjabaran - (10.850.271.397) (10.850.271.397) Exchange rate difference
Saldo akhir tahun 14.188.842.704 231.250.483.488 245.439.326.192 Balance at end of year
Cadangan kerugian penurunan nilai secara
individual dan kolektif pada tanggal
31 Desember 2011 dan 2010 adalah sebagai berikut:
The allowance for impairment losses based on individual and collective assessment as of December 31, 2011 and 2010, respectively, are as follows: 2011 2010 Individual 178.992.064.631 160.889.723.096 Individual Kolektif 76.229.159.240 84.549.603.096 Collective Jumlah 255.221.223.871 245.439.326.192 Total
Pada tanggal 31 Desember 2011 dan 2010, jumlah kredit yang dijamin dengan jaminan
tunai (kredit back-to-back) masing-
masing sebesar Rp117.372.871.251 dan
Rp46.520.159.262.
As of December 31, 2011 and 2010, the total loans secured by cash collateral (back-to-back loans) amounted to Rp117,372,871,251 and Rp46,520,159,262, respectively.
Manajemen berpendapat bahwa cadangan kerugian penurunan nilai yang dibentuk telah memadai.
Management believes that the established allowance for impairment losses is adequate.
Rasio non-performing loan (NPL) pada tanggal
31 Desember 2011 dan 2010 masing-masing sebagai berikut:
As of December 31, 2011 and 2010, the non- performing loan (NPL) ratios is as follows:
2011 2010
NPL-kotor 5,25% 7,23% NPL-gross
l. Mutasi kredit yang dihapusbukukan adalah sebagai berikut:
l. The changes in the loans written-off is as follows:
2011 2010
Saldo awal tahun 203.642.507.493 203.642.507.493 Balance at beginning of year
Penambahan 5.813.703.733 - Addition
Saldo akhir tahun 209.456.211.226 203.642.507.493 Balance at end of year
Bank masih terus melakukan upaya penagihan terhadap kredit yang telah dihapusbukukan.
The Bank still continues its efforts to collect the written-off loans.
m. Pada tanggal 31 Desember 2011 tidak terdapat kredit yang diberikan yang melampaui batas maksimum pemberian kredit Bank.
m. As of December 31, 2011 there were no loans outstanding which were in excess of the Bank’s legal lending limit.
9. INSTRUMEN DERIVATIF 9. DERIVATIVE INSTRUMENTS
Bank melakukan transaksi derivatif dalam bentuk kontrak pembelian atau penjualan berjangka valuta
asing (forward) dan perjanjian swap valuta asing
dengan pihak ketiga.
The Bank entered into transactions involving derivative instruments consisting of forward exchange contracts and cross-currency swap agreements with third parties.
Instrumen derivatif tersebut meningkatkan risiko kredit dan risiko pasar Bank. Risiko kredit timbul dari kegagalan pembeli atau penjual untuk memenuhi kewajibannya kepada Bank sedangkan risiko pasar timbul dari fluktuasi nilai tukar dan suku bunga.
Derivative instruments increase the Bank’s exposure to credit and market risks. Credit risks arises from failure of the counterparty to fulfill its obligations to the Bank while market risk arises from fluctuations in exchange and interest rates.
Jangka waktu dari transaksi instrumen derivatif Bank pada tanggal 31 Desember 2011 dan 2010 masing-masing berkisar antara 4 hingga 371 hari dan 3 hingga 195 hari.
The Bank’s derivative instruments as of December 31, 2011 and 2010 have original terms ranging from 4 to 371 days and 3 to 195 days, respectively.
Rincian tagihan dan liabilitas derivatif Bank per 31 Desember 2011 dan 2010 adalah sebagai berikut:
The details of derivative receivables and liabilites of the Bank as of December 31, 2011 and 2010 are as follows:
2011
Nilai Kontrak
Tercatat/ Tagihan Liabilitas
Notional Derivatif/ Derivatif/
Contract Harga Pasar/ Derivative Derivative
Transaksi Amount Market Price Receivables Liabilities Transactions
Kontrak nilai tukar Exhange rate contracts Swap 293.167.850.000 293.180.735.714 2.388.339.809 - Swap
Forward 253.028.995.191 255.685.323.000 2.774.603.278 (946.889.010 ) Forward
Jumlah 546.196.845.191 548.866.058.714 5.162.943.087 (946.889.010 ) Total
Rincian tagihan dan liabilitas derivatif Bank per 31 Desember 2011 dan 2010 adalah sebagai berikut: (lanjutan)
The details of derivative receivables and liabilites of the Bank as of December 31, 2011 and 2010 are as follows: (continued)
2010
Nilai Kontrak
Tercatat/ Tagihan Liabilitas
Notional Derivatif/ Derivatif/
Contract Harga Pasar/ Derivative Derivative
Transaksi Amount Market Price Receivables Liabilities Transactions
Kontrak nilai tukar Exhange rate contracts Swap 363.065.091.350 364.236.254.984 1.073.095.238 (515.075.576 ) Swap
Forward 224.514.712.420 226.867.541.268 691.724.792 (311.992.648 ) Forward
Jumlah 587.579.803.770 591.103.796.252 1.764.820.030 (827.068.224 ) Total
Pada tanggal 31 Desember 2011 dan 2010, seluruh tagihan derivatif memiliki kolektibilitas “Lancar”.
As of December 31, 2011 and 2010, all derivative receivables are classified as “Current”.
Pada tanggal 31 Desember 2011 dan 2010, tidak terdapat tagihan derivatif kepada pihak berelasi.
As of December 31, 2011 and 2010, there were no derivative receivables from related parties.
Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut:
The changes in the allowance for impairment losses is as follows:
2011 2010
Saldo awal tahun - 20.714.920 Balance at beginning of year
Dampak atas penerapan awal PSAK Effect of initial adoption SFAS No. 55
No. 55 (Revisi 2006) (Catatan 36) - (20.714.920) (Revised 2006) (Note 36)
Saldo akhir tahun - - Balance at end of year
Manajemen berpendapat bahwa tidak terdapat bukti obyektif penurunan nilai sehingga tidak perlu dibentuk cadangan kerugian penurunan nilai atas tagihan derivatif pada tanggal 31 Desember 2011 dan 2010.
Management believes that there is no objective evidence of impairment therefore no allowance for impairment losses on derivative receivables is necessary as of December 31, 2011 and 2010.
10. TAGIHAN DAN LIABILITAS AKSEPTASI 10. ACCEPTANCE RECEIVABLES AND PAYABLES
a. Tagihan Akseptasi a. Acceptance Receivables
Rincian tagihan akseptasi pada tanggal 31 Desember 2011 dan 2010 berdasarkan mata uang adalah sebagai berikut:
The details of acceptance receivables as of December 31, 2011 and 2010 based on currencies are as follows:
2011 2010
Pihak ketiga-bukan bank Third parties-non banks
Dolar Amerika Serikat 192.843.194.439 96.877.398.856 United States Dollar
Franc Swiss 1.336.500.281 - Swiss Franc
Dolar Hongkong 618.212.396 - Hongkong Dollar
Yen Jepang - 2.990.249.993 JapaneseYen
Euro - 1.535.809.998 Euro
Jumlah 194.797.907.116 101.403.458.847 Total
Cadangan kerugian penurunan nilai (14.570.379.173) (1.014.034.593) Allowance for impairment losses
Neto 180.227.527.943 100.389.424.254 Net
a. Tagihan Akseptasi (lanjutan) a. Acceptance Receivables (continued)
Rincian tagihan akseptasi pada tanggal 31 Desember 2011 dan 2010 berdasarkan kolektibilitas adalah sebagai berikut:
The details of acceptance receivables as of December 31, 2011 and 2010 based on collactibility are as follows:
2011 2010 Lancar 169.037.906.908 101.403.458.847 Current Diragukan 25.760.000.208 - Doubtful Jumlah 194.797.907.116 101.403.458.847 Total
Cadangan kerugian penurunan nilai (14.570.379.173) (1.014.034.593) Allowance for impairment losses
Neto 180.227.527.943 100.389.424.254 Net
Rincian tagihan akseptasi pada tanggal 31 Desember 2011 dan 2010 berdasarkan jangka waktu adalah sebagai berikut:
The details of acceptance receivables as of December 31, 2011 and 2010 based on period are as follows:
2011 2010
Hingga 1 bulan 2.585.875.635 7.164.909.945 Up to 1 months
> 1 - 3 bulan 169.516.889.343 54.415.904.010 > 1 - 3 months
> 3 - 6 bulan 22.695.142.138 39.822.644.892 > 3 - 6 months
Jumlah 194.797.907.116 101.403.458.847 Total
Cadangan kerugian penurunan nilai (14.570.379.173) (1.014.034.593) Allowance for impairment losses
Neto 180.227.527.943 100.389.424.254 Net
Rincian tagihan akseptasi pada tanggal 31 Desember 2011 dan 2010 berdasarkan sisa umur jatuh tempo adalah sebagai berikut:
The details of acceptance receivables as of December 31, 2011 and 2010 based on remaining terms until maturity are as follows:
2011 2010
Hingga 1 bulan 34.208.869.153 44.980.722.666 Up to 1 month
> 1 - 3 bulan 154.445.300.384 34.374.233.092 > 1 - 3 months
> 3 - 6 bulan 6.143.737.579 22.048.503.089 > 3 - 6 months
Jumlah 194.797.907.116 101.403.458.847 Total
Cadangan kerugian penurunan nilai (14.570.379.173 ) (1.014.034.593) Allowance for impairment losses
Neto 180.227.527.943 100.389.424.254 Net
Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut:
The changes in the allowance for impairment losses is as follows:
2011 2010
Saldo awal tahun 1.014.034.593 1.040.980.721 Balance at beginning of year
Penyisihan tahun berjalan 11.715.582.188 20.960.128 Provision during the year
Selisih kurs penjabaran 1.840.762.392 (47.906.256) Exchange rate difference
Saldo akhir tahun 14.570.379.173 1.014.034.593 Balance at end of year
Manajemen berpendapat bahwa cadangan kerugian penurunan nilai yang dibentuk telah memadai.
Management believes that the established allowance for impairment losses is adequate.
b. Liabilitas Akseptasi b. Acceptance Payables