NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS 30 September 2017, 31 December 2016* and
4. USE OF ESTIMATES AND JUDGMENT (continued)
a. Sumber utama atas ketidakpastian estimasi (lanjutan)
a. Key sources of estimation uncertainty (continued)
a.2. Penentuan nilai wajar a.2. Determining fair values
Dalam menentukan nilai wajar atas aset keuangan dan liabilitas keuangan dimana tidak terdapat harga pasar yang dapat diobservasi, Perseroan harus menggunakan teknik penilaian seperti dijelaskan pada Catatan 2h.4.
The determination of fair value for financial assets and financial liabilities for which there is no observable market price requires the use of valuation techniques as described in Note 2h.4.
Informasi mengenai penentuan nilai wajar dari instrumen keuangan diungkapkan pada Catatan 41.
Information about the determination of fair value of financial instruments is disclosed in Note 41.
Dalam mengukur nilai wajar atas aset dan liabilitas non-keuangan, Perseroan menggunakan data pasar yang dapat diobservasi jika memungkinkan.
When measuring the fair value for non-financial assets and liabilities, the Company uses observable market data to the extent possible.
Informasi mengenai penentuan nilai wajar dari aset non-keuangan berupa kelas tanah dan bangunan dari aset tetap diungkapkan pada Catatan 15.
Information about the determination of fair value of non-financial assets, i.e. land and buildings class of premises and equipment is disclosed in Note 15. a.3. Pengakuan aset pajak tangguhan a.3. Recognition of deferred tax assets
Aset pajak tangguhan diakui untuk semua penghasilan kena pajak yang dapat diperoleh kembali di masa depan yang timbul dari perbedaan temporer, termasuk ketersediaan penghasilan kena pajak masa depan yang memungkinkan Perseroan untuk mengakui aset pajak tangguhan atas kerugian fiskal. Managemen menyusun estimasi yang signifikan untuk menentukan besarnya aset pajak tangguhan yang dapat diakui, estimasi tersebut berdasarkan pada jangka waktu dan ketersediaan penghasilan kena pajak di masa mendatang yang digabungkan dengan strategi perencanaan pajak di masa mendatang. Lihat Catatan 23.
Deferred tax assets are recognized for all future recoverable taxable income arising from temporary differences, including the availability of future taxable income to enable the Company to recognize deferred tax assets for tax loss carry forwards. Significant estimates are prepared by management to determine the amount of deferred tax assets that can be recognized, based upon the likely timing and the availability of future taxable income together with future tax planning strategies. See Note 23.
b. .Pertimbangan akuntansi yang penting dalam
menerapkan kebijakan akuntansi Perseroan
b. Critical accounting judgments in applying the Company‘s accounting policies
Pertimbangan akuntansi yang penting dalam menerapkan kebijakan akuntansi Perseroan meliputi:
Critical accounting judgments made in applying the Company’s accounting policies include: b.1. Penilaian instrumen keuangan
Kebijakan akuntansi Perseroan untuk pengukuran nilai wajar dibahas pada Catatan 2h.4.
Informasi mengenai nilai wajar dari instrumen keuangan diungkapkan pada Catatan 41.
b.1. Valuation of financial instruments
The Company’s accounting policy on fair value measurements is discussed in Note 2h.4.
Information about fair value of financial instruments is disclosed in Note 41.
i
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 *
80
4. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN (lanjutan)
4. USE OF ESTIMATES AND JUDGMENT (continued)
b. .Pertimbangan akuntansi yang penting dalam
menerapkan kebijakan akuntansi Perseroan (lanjutan)
b. Critical accounting judgments in applying the Company‘s accounting policies (continued)
b.2. Klasifikasi aset dan liabilitas keuangan Kebijakan akuntansi Perseroan memberikan keleluasaan untuk menetapkan aset dan liabilitas keuangan ke dalam berbagai kategori pada saat pengakuan awal sesuai dengan standar akuntansi yang berlaku berdasarkan kondisi tertentu:
Dalam mengklasifikasikan aset keuangan dan liabilitas keuangan ke dalam kelompok “diperdagangkan”, Perseroan telah menetapkan bahwa aset dan liabilitas keuangan tersebut sesuai dengan definisi aset dan liabilitas dalam kelompok diperdagangkan yang dijabarkan pada Catatan 2h.
b.2. Financial asset and liability classification The Company’s accounting policies provide scope for financial assets and liabilities to be designated at inception into different accounting categories in certain circumstances:
In classifying financial assets and financial liabilities as “trading”, the Company has determined that they meet definition of trading assets and liabilities as set out in Note 2h.
Dalam mengklasifikasikan investasi pada Sukuk dan SPNS sebagai “diukur pada biaya perolehan” dan “diukur pada nilai wajar melalui penghasilan komprehensif lain”, Perseroan telah menetapkan bahwa investasi tersebut telah memenuhi persyaratan klasifikasi sebagaimana dijabarkan dalam Catatan 2o.
In classifying investment in Sukuk and SPNS as “measured at acquisition cost” and “measured at fair value through other comprehensive income”, the Company has determined that they meet the requirements of such classification as set out in Note 2o.
5. KAS 5. CASH
Akun ini terdiri dari: This account consists of the following:
30 September 2017/ 30 September 2017 31 Desember 2016/ 31 December 2016 Rupiah 1.533.923 1.754.274 Rupiah
Dolar Amerika Serikat 107.762 170.499 United States Dollar
Mata uang asing lainnya 159.059 145.784 Other foreign currencies
Jumlah 1.800.744 2.070.557 Total.
Pada tanggal 30 September 2017 dan 31 Desember 2016, saldo kas dalam mata uang Rupiah, termasuk jumlah kas pada ATM, masing-masing sebesar Rp291.342 dan Rp320.012.
As of 30 September 2017 and 31 December 2016, the balance of cash in Rupiah includes cash in ATM amounting to Rp291,342 and Rp320,012, respectively.
6. GIRO PADA BANK INDONESIA 6. CURRENT ACCOUNTS WITH BANK INDONESIA
Akun ini terdiri dari: This account consists of the following:
30 September 2017/ 30 September 2017 31 Desember 2016/ 31 December 2016 Rupiah 6.513.367 8.422.236 Rupiah
Dolar Amerika Serikat 1.736.571 2.119.613 United States Dollar
i
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 *
81
6. GIRO PADA BANK INDONESIA (lanjutan) 6. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Saldo giro pada Bank Indonesia disediakan untuk memenuhi persyaratan Giro Wajib Minimum (GWM) dari Bank Indonesia.
Current accounts with Bank Indonesia are provided to fulfill Bank Indonesia’s requirements on Minimum Reserve Requirements (GWM).
Peraturan Bank Indonesia mengenai GWM telah mengalami beberapa kali perubahan dan peraturan terakhir tercantum dalam Peraturan Bank Indonesia No.18/3/PBI/2016 tentang Perubahan Ketiga atas Peraturan Bank Indonesia No.15/15/PBI/2013 tentang Giro Wajib Minimum Bank Umum Dalam Rupiah dan Valuta Asing Bagi Bank Umum Konvensional dan Peraturan Bank Indonesia No.15/16/PBI/2013 tentang Giro Wajib Minimum dalam Rupiah dan Valuta Asing bagi Bank Umum Syariah dan Unit Usaha Syariah.
Bank Indonesia Regulations for GWM have been amended several times and the latest regulations are stated in Bank Indonesia Regulation No.18/3/PBI/2016 regarding The Third Amendment to Bank Indonesia Regulation No.15/15/PBI/2013 regarding Minimum Reserve Requirements in Rupiah and Foreign Currency for Conventional Bank and Bank Indonesia Regulation No. 15/16/PBI/2013 regarding Minimum Reserve Requirements in Rupiah and Foreign Currency for Sharia Banks and Sharia Business Unit.
Mulai 16 Maret 2016, bagi Bank Umum Konvensional, ketentuan minimum rasio GWM primer dan rasio GWM sekunder dalam mata uang Rupiah adalah masing-masing sebesar 6,5% dan 4%. Sedangkan ketentuan minimum rasio GWM dalam valuta asing adalah 8%.
Starting 16 March 2016, for Conventional Bank, the minimum requirements for primary GWM ratio and secondary GWM ratio in Rupiah are 6.5% and 4%, respectively. While the minimum requirements for GWM ratio in foreign currency is 8%.
Sebelum 16 Maret 2016, bagi Bank Umum Konvensional, ketentuan minimum rasio GWM primer dan rasio GWM sekunder dalam mata uang Rupiah adalah masing-masing sebesar 7,5% dan 4%. Sedangkan ketentuan minimum rasio GWM dalam valuta asing adalah 8%.
Prior to 16 March 2016, for Conventional Bank, the minimum requirements for primary GWM ratio and secondary GWM ratio in Rupiah are 7.5% and 4%, respectively. While the minimum requirements for GWM ratio in foreign currency is 8%.
GWM Primer adalah simpanan minimum yang wajib dipelihara oleh Bank dalam bentuk saldo Rekening Giro pada Bank Indonesia. GWM Sekunder adalah cadangan minimum yang wajib dipelihara oleh Bank berupa SBI, Surat Utang Negara (SUN), Surat Berharga Syariah Negara (SBSN) dan/atau excess reserve yang merupakan kelebihan saldo Rekening Giro Rupiah Bank dari GWM Primer dan GWM Loan to Funding Ratio (LFR).
Primary GWM is a minimum reserve that should be maintained by the Bank in Current Accounts with Bank Indonesia. Secondary GWM is the minimum reserves that should be maintained by the Bank in the form of Certificates of Bank Indonesia (SBI), Government Debenture Debt (SUN), Sharia Government Securities (SBSN), and/or excess reserve which represent the excess reserve of the Bank’s Current Account in Rupiah over the Primary GWM and the GWM on Loan to Funding Ratio (LFR).
Peraturan Bank Indonesia No. 19/6/PBI/2017 tentang Perubahan Kelima Atas Peraturan Bank Indonesia Nomor 15/15/PBI/2013 Tentang Giro Wajib Minimum Bank Umum Dalam Rupiah Dan Valuta Asing Bagi Bank Umum Konvensional dan Peraturan Anggota Dewan Gubernur No. 19/4/PADG/2017 tentang Giro Wajib Minimum Dalam Rupiah Dan Valuta Asing Bagi Bank Umum Konvensional., GWM LFR adalah tambahan simpanan minimum yang wajib dipelihara oleh bank dalam bentuk saldo Rekening Giro pada Bank Indonesia jika LFR Bank dibawah minimum LFR target Bank Indonesia (80%) atau jika diatas maksimum LFR target BI (92%) dan Kewajiban Penyediaan Modal Minimim (KPMM) Bank lebih kecil dari KPMM insentif BI sebesar 14%.
BI Regulation No. 19/6/PBI/2017 regarding Fifth Amendment of BI Regulation No. 15/15/PBI/2013 regarding Reserve Requirement for Commercial Banks in Rupiah and Foreign Exchange and Regulation of Board of Governor’s Members No. 19/4/PADG/2017 regarding Reserve Requirement for Commercial Banks in Rupiah and Foreign Exchange., the GWM on LFR is the additional reserve that should be maintained by the Bank in the form of Current Account with Bank Indonesia if the Bank’s LFR is below the minimum LFR targeted by Bank Indonesia (80%) or if the Bank’s LFR above the maximum of LFR targeted by BI (92%) and the Capital Adequacy Ratio (CAR) is below BI requirement of 14%.
i
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 *
82
6. GIRO PADA BANK INDONESIA (lanjutan) 6. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Pada tanggal 30 September 2017 dan 31 Desember 2016, rasio GWM Bank (bank konvensional) adalah masing-masing sebesar 32,53% untuk mata uang Rupiah, serta masing-masing sebesar 8,57% dan 8,35% untuk valuta asing. Rasio GWM Bank (bank konvensional) untuk mata uang Rupiah pada tanggal 30 September 2017 dan 31 Desember 2016 terdiri dari rasio GWM primer masing-masing sebesar 6,71% dan 6,65% dan rasio GWM sekunder masing-masing sebesar 25,82% dan 25,61%. GWM LFR pada tanggal 30 September 2017 dan 31 Desember 2016 masing-masing sebesar 0,00% dan 0,27%.
As of 30 September 2017 and 31 December 2016, the Bank’s GWM ratios (conventional bank) were 32.53% for Rupiah currency, respectively, and 8.57% and 8.35% for foreign currency, respectively. The Bank’s GWM ratios (conventional bank) for
Rupiah currency as of
30 September 2017 and 31 December 2016 consisted of primary GWM ratio of 6.71% and 6.65%, respectively, and secondary GWM ratio of 25.82% and 25.61%, respectively. The GWM on LFR as of 30 September 2017 and 31 December 2016 were 0.00% and 0.27%, respectively. Bagi Bank Umum Syariah dan Unit Usaha Syariah,
ketentuan minimum rasio GWM dalam mata uang Rupiah dan valuta asing adalah masing-masing sebesar 5% dan 1%.
For Sharia Bank and Sharia Business Unit, the minimum requirements for GWM ratios in Rupiah and in foreign currency are 5% and 1%, respectively. Pada tanggal 30 September 2017 dan 31 Desember
2016, rasio GWM Unit Usaha Syariah adalah masing-masing sebesar 6,30% dan 6,15% untuk mata uang Rupiah, serta masing-masing sebesar 3,35% dan 3,10% untuk valuta asing.
As of 30 September 2017 and 31 December 2016, the GWM ratios of Sharia Business Unit were 6.30% and 6.15% for Rupiah currency, respectively, and 3.35% and 3.10% for foreign currency, respectively.
Perseroan telah memenuhi peraturan Bank Indonesia yang berlaku tentang Giro Wajib Minimum bank umum konvensional dan Unit Usaha Syariah pada tanggal 30 September 2017 dan 31 Desember 2016.
The Company has fulfilled the prevailing Bank Indonesia’s regulation regarding Minimum Reserve Requirements for conventional banks and Sharia Business Unit as of 30 September 2017 and 31 December 2016.
Kisaran tingkat suku bunga kontraktual untuk giro pada Bank Indonesia selama periode sembilan bulan/ tahun yang berakhir adalah sebagai berikut:
The range of contractual interest rates of current accounts with Bank Indonesia during the nine-month period/year ended were as follows:
30 September 2017/ 30 September 2017
31 Desember 2016/ 31 December 2016
Rupiah 0,00% - 2,50% 0,00% - 2,50% Rupiah
Dolar Amerika Serikat 0,00% 0,00% United States Dollar
Informasi mengenai klasifikasi giro pada Bank Indonesia diungkapkan pada Catatan 41.
Information with regards to the classification of current accounts with Bank Indonesia is disclosed in Note 41.
7. GIRO PADA BANK-BANK LAIN 7. CURRENT ACCOUNTS WITH OTHER BANKS
Akun ini terdiri dari: This account consists of the following:
30 September 2017/30 September 2017 Jumlah/ Amount Cadangan Kerugian Penurunan Nilai/ Allowance for Impairment Losses Nilai Tercatat/ Carrying Amount Rupiah Rupiah
- Pihak ketiga 101.201 (36) 101.165 - Third parties
- Pihak berelasi 29 - 29 - Related parties
101.230 (36) 101.194
Valuta Asing Foreign Currencies
- Pihak ketiga 727.300 (69) 727.231 - Third parties
- Pihak berelasi 746.358 (49) 746.309 - Related parties
1.473.658 (118) 1.473.540
i
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 *
83
7. GIRO PADA BANK-BANK LAIN (lanjutan) 7. CURRENT ACCOUNTS WITH OTHER BANKS
(continued) 31 Desember 2016/31 December 2016 Jumlah/ Amount Cadangan Kerugian Penurunan Nilai/ Allowance for Impairment Losses Nilai Tercatat/ Carrying Amount Rupiah Rupiah
- Pihak ketiga 155.501 (50) 155.451 - Third parties
- Pihak berelasi 29 -) 29 - Related parties
155.530 (50) 155.480
Valuta Asing Foreign Currencies
- Pihak ketiga 975.813 (53) 975.760 - Third parties
- Pihak berelasi 738.000 (52) 737.948 - Related parties
1.713.813 (105) 1.713.708
Jumlah 1.869.343 (155) 1.869.188 Total
Rincian giro pada bank-bank lain (sebelum cadangan kerugian penurunan nilai) menurut nama pihak lawan pada tanggal 30 September 2017 dan 31 Desember 2016 adalah sebagai berikut:
Details of current accounts with other banks (before allowance for impairment losses) based on counterparties’ names as of 30 September 2017 and 31 December 2016 were as follows:
30 September 2017/ 30 September 2017
31 Desember 2016/ 31 December 2016 Standard Chartered Bank, Jakarta, New
York, Frankfurt, Hong Kong, Singapura dan London (pihak
berelasi) 563.153 628.667
Standard Chartered Bank, Jakarta, New York, Frankfurt, Hong
Kong, Singapore and London (a related party)
DBS Bank Ltd, Singapura (pihak berelasi) 183.234 109.362 DBS Bank Ltd, Singapore (a related party)
United Overseas Bank Ltd, Singapura 177.704 234.216 United Overseas Bank Ltd, Singapore
The Bank of Tokyo Mitsubishi UFJ, Tokyo 121.336 37.541 The Bank of Tokyo Mitsubishi UFJ, Tokyo
Wells Fargo Bank, N.A., New York dan
London 115.866 344.224
Wells Fargo Bank, N.A., New York and London
PT Bank Central Asia Tbk, Jakarta 100.924 155.413 PT Bank Central Asia Tbk, Jakarta
Clearstream Banking S.A., Luxembourg 62.354 68.653 Clearstream Banking S.A., Luxembourg
Citibank, N.A., New York 61.929 24.226 Citibank, N.A., New York
The Bank of New York Mellon Corp.,
New York 38.381 47.479
The Bank of New York Mellon Corp., New York
JP Morgan Chase Manhattan Bank, N.A.,
New York 33.741 31.617
JP Morgan Chase Manhattan Bank, N.A., New York
National Australia Bank Limited,
Melbourne 31.871 35.388
National Australia Bank Limited, Melbourne
Bank of New Zealand, Wellington 25.195 14.066 Bank of New Zealand, Wellington
Sumitomo Mitsui Banking Corp., Tokyo 24.179 113.655 Sumitomo Mitsui Banking Corp., Tokyo
PT Bank ICBC Indonesia, Jakarta 15.270 8.737 PT Bank ICBC Indonesia, Jakarta
UBS AG, Zurich 8.627 6.780 UBS AG, Zurich
Bank of Montreal, Kanada 5.269 4.265 Bank of Montreal, Canada
The Hongkong and Shanghai Banking
Corp. Limited, Hong Kong 4.255 4.511
The Hongkong and Shanghai Banking Corp. Limited, Hong Kong
Lain-lain 1.600 543 Others
Jumlah 1.574.888 1.869.343 Total
Perubahan cadangan kerugian penurunan nilai kolektif adalah sebagai berikut:
The movement of allowance for collective impairment losses was as follows:
30 September 2017/30 September 2017 Rupiah/ Rupiah Valuta Asing/ Foreign Currencies Jumlah/ Total
Saldo, awal periode 50 105 155 Balance, beginning of period
Penambahan cadangan selama periode
berjalan (14) 9 (5)
Addition of allowance during the period
Selisih kurs - 4 4 Exchange rate difference
i
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 *
84
7. GIRO PADA BANK-BANK LAIN (lanjutan) 7. CURRENT ACCOUNTS WITH OTHER BANKS
(continued) 30 September 2016/30 September 2016 Rupiah/ Rupiah Valuta Asing/ Foreign Currencies Jumlah/ Total
Saldo, awal periode 29 54 83 Balance, beginning of period
Penambahan (pemulihan) cadangan
selama periode berjalan (8) 43 35
Addition (reversal) of allowance during the period
Selisih kurs - (4) (4) Exchange rate difference
Saldo, akhir periode 21 93 114 Balance, end of period
Manajemen menyatakan bahwa saldo cadangan kerugian penurunan nilai yang dibentuk cukup untuk menutupi kemungkinan tidak tertagihnya giro pada
