ESTIMASI AKUNTANSI YANG SIGNIFIKAN
16. UTANG BANK BANK LOANS
2016 2015
Rp’000 Rp’000
Pinjam an Jangka Panjang Long Term Loans
Pihak berelasi Related party
Bank Pan Indonesia 223.220.300 529.165.169 Bank Pan Indonesia
Pihak ketiga Third parties
Bank Central Asia 351.826.025 293.804.440 Bank Central Asia
Bank BJB 301.739.194 269.275.875 Bank BJB
Bank KEB Hana Indonesia 273.021.639 192.625.091 Bank KEB Hana Indonesia
Bank ICBC Indonesia 123.338.121 222.772.857 Bank ICBC Indonesia
Bank Danamon Indonesia 94.563.906 61.595.760 Bank Danamon Indonesia
Bank Negara Indonesia 61.594.461 150.927.443 Bank Negara Indonesia
Bank Maybank Indonesia 56.831.298 106.566.634 Bank Maybank Indonesia
Bank Victoria International 47.761.336 85.037.314 Bank Victoria International
Jumlah pihak ketiga 1.310.675.980 1.382.605.414 Total third parties
Jumlah Pinjaman Jangka Panjang 1.533.896.280 1.911.770.583 Total Long Term Loans
Pinjam an Jangka Pendek Short Term Loans
Pihak berelasi Related party
Bank Pan Indonesia 40.000.000 - Bank Pan Indonesia
Pihak ketiga Third parties
Bank Victoria International 300.000.000 135.000.000 Bank Victoria International
Bank Danamon Indonesia 150.000.000 64.937.500 Bank Danamon Indonesia
Bank KEB Hana Indonesia 20.000.000 65.000.000 Bank KEB Hana Indonesia
Jumlah pihak ketiga 470.000.000 264.937.500 Total third parties
Jumlah Pinjaman Jangka Pendek 510.000.000 264.937.500 Total Short Term Loans
Jum lah 2.043.896.280 2.176.708.083 Total
Berikut adalah rincian fasilitas utang bank Perusahaan:
Summary of Company’s bank loan facilities as follows: Bank/ Bank Fasilitas/ Facility Batas Kredit/ Credit Limit Awal/ Begin Akhir/ Due Rp ’000
Bank Pan Indonesia Pinjaman Tetap V/ Fixed Loan V 150.000.000 28-Apr-11 28-Mar-16 Pinjaman Tetap VI/ Fixed Loan VI 750.000.000 27-Jun-13 27-Mar-17 Pinjaman Tetap VII/ Fixed Loan VII 250.000.000 20-Feb-15 20-Mei-18 Pinjaman Tetap VIII/ Fixed Loan VIII 250.000.000 25-Mar-15 25-Jun-18 Pinjaman Rekening Koran/ Ov erdraf t 50.000.000 01-Des-16 01-Mar-17
Uncommiteed Money Market/
Uncommiteed Money Market 50.000.000 15-Feb-16 15-Feb-17 Bank Central Asia Installment Loan 6/
Installment Loan 6 250.000.000 26-Nov -13 27-Des-16
Installment Loan 7/
Installment Loan 7 300.000.000 22-Des-14 18-Jun-18
Installment Loan 8/
Installment Loan 8 300.000.000 25-Feb-16 25-Agu-19
Pinjaman Rekening Koran/ Ov erdraf t 50.000.000 17-Agu-16 17-Mei-17 Kredit Modal Kerja/ Working Capital 250.000.000 28-Sep-12 28-Jun-16 Kredit Modal Kerja/ Working Capital 150.000.000 04-Nov -14 04-Mei-18 Kredit Modal Kerja/ Working Capital 200.000.000 30-Mar-15 30-Sep-18 Kredit Modal Kerja/ Working Capital 200.000.000 26-Feb-16 26-Agu-19 Bank Pembangunan Daerah
Jawa Barat dan Banten (Bank BJB)
Bank/ Bank Fasilitas/ Facility Batas Kredit/ Credit Limit Awal/ Begin Akhir/ Due Rp ’000 Bank KEB Hana Indonesia Working Capital Installment/
Working Capital Installment 300.000.000 11-Agu-14 10-Nov -17
Working Capital Installment II/
Working Capital Installment II 200.000.000 10-Agu-16 10-Nov -19
Money Market Line (Uncommited)/
Money Market Line (Uncommited) 100.000.000 13-Apr-16 13-Apr-17 Bank ICBC Indonesia Demand Loan/ Demand Loan 100.000.000 05-Nov -14 05-Feb-18
Demand Loan B-2/Demand Loan B-2 200.000.000 25-Mar-15 25-Jun-18
Bank Danamon Indonesia Pinjaman Berjangka/ Term Loan 300.000.000 27-Jan-16 27-Jan-21 Modal Kerja/ Working Capital 150.000.000 27-Jan-16 27-Feb-17 Bank Negara Indonesia Pinjaman Tetap untuk Modal Kerja/
Fixed Loan f or Working Capital
450.000.000 22-Des-15 21-Des-20
Bank May bank Indonesia Pinjaman Berjangka/ Term Loan 150.000.000 05-Des-14 05-Jun-18 Bank Victoria International Fixed Loan II Line Limit - Non Revolving
(Uncommitted)/Fixed Loan II Line Limit -
Non Rev olv ing (Uncommitted) 100.000.000 08-Des-14 08-Des-18
Demand Loan (uncommitted)/
Demand Loan (uncommitted) 300.000.000 21-Sep-16 28-Okt-17 Bank Capital (Capital) Aksep Money Market I/
Aksep Money Market I 150.000.000 27-Mar-16 27-Mar-17 Seluruh utang bank yang diterima oleh
Perusahaan digunakan untuk modal kerja. All Company’s borrowings are used for workingcapital. Terkait dengan utang bank tersebut di atas,
perusahaan wajib menjagagearing ratiosebesar 8x - 10x. Perusahaan juga diwajibkan menjaga rasionon-performing loanuntuk tunggakan lebih dari 30 hari berkisar antara 3% - 6% dan tunggakan lebih dari 90 hari berkisar antara 2% - 3%. Perusahaan diharuskan untuk memberikan pemberitahuan tertulis kepada bank terkait dengan perubahan susunan pengurus, merger dan akuisisi, perubahan bentuk perusahaan, komposisi permodalan, dan pembagian laba perusahaan.
Regarding bank loan stated above, the Company is required to keep its gearing ratio value between 8x - 10x. The Company is also required to keep its non-performing loan ratio value for arrears exceeding 30, and 90 days between 3% - 6% and 2% - 3%, respectively. The Company must give written notification to concerned banks regarding changes in management, mergers and acquisitions, changes in company structure, composition of capital, and company profit sharing arrangement.
Pada tanggal 31 Desember 2016 dan 2015, Perusahaan telah memenuhi semua pembatasan yang disebutkan dalam perjanjian pinjaman.
As of December 31, 2016 and 2015, the Company has complied with all covenants mentioned in loan agreements.
Rata – rata tertimbang suku bunga efektif pinjaman jangka panjang untuk tahun 2016 dan 2015 masing-masing adalah 11,48% dan 12,10% per tahun.
Weighted average effective interest rate of long term loans in 2016 and 2015 are 11.48% and 12.10% per annum, respectively.
Rata-rata tertimbang suku bunga efektif pinjaman jangka pendek untuk tahun 2016 dan 2015 masing-masing adalah 8,72% dan 10,23% per tahun.
Weighted average effective interest rate of short term loans in 2016 dan 2015 are 8.72% and 10.23% per annum, respectively.
Utang bank memiliki suku bunga tetap maupun variabel, sehingga Perusahaan terpapar risiko suku bunga atas nilai wajar (fair value interest rate risk) dan risiko suku bunga atas arus kas (cash flow interest rate risk).
Bank loans are arranged at both fixed and floating interest rates, thus, exposing the Company to fair value interest rate risk and cash flow interest rate risk.
Nilai tercatat pada biaya perolehan diamortisasi dari utang bank adalah sebagai berikut:
Carrying amount at amortized cost of the bank loan are as follows:
2016 2015
Rp’000 Rp’000
Utang bank 2.043.896.280 2.176.708.083 Bank loan
Bunga masih harus dibayar (Catatan 19) 7.027.056 9.132.038 Accrued interest (Note 19)
Jumlah 2.050.923.336 2.185.840.121 Total
Bank Pan Indonesia Bank Pan Indonesia
Perusahaan memberikan jaminan fidusia berupa piutang sewa pembiayaan dan/atau piutang pembiayaan konsumen kepada pihak ketiga sebesar minimal 60% dari jumlah utang pokok fasilitas kredit (Catatan 7 dan 8).
The Company provides collateral in the form of finance lease receivables and/or consumer financing receivables from third parties at a minimum amount equivalent to 60% of the outstanding balance of credit facility (Notes 7 and 8).
Bank Central Asia Bank Central Asia
Perusahaan memberikan jaminan berupa piutang sewa pembiayaan dan piutang pembiayaan konsumen yang diberikan kepada pihak ketiga sebesar 105% dari jumlah utang pokok fasilitas kredit (Catatan 7 dan 8).
The Company provides collateral in the form of finance leases receivables and customer financing receivables from third parties at an amount equivalent to 105% of the outstanding balance of credit facility (Notes 7 and 8).
Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB)
Bank Pembangunan Daerah Jawa Barat and Banten (Bank BJB)
Perusahaan memberikan jaminan fidusia berupa piutang sewa pembiayaan dan piutang pembiayaan konsumen yang diberikan kepada pihak ketiga sebesar 100% dari jumlah utang pokok fasilitas kredit (Catatan 7 dan 8).
The Company provides collateral in the form of finance lease receivables and consumer financing receivables from third parties at an amount equivalent to 100% of the outstanding balance of credit facility (Notes 7 and 8).
Bank KEB Hana Indonesia Bank KEB Hana Indonesia
Perusahaan memberikan jaminan fidusia berupa piutang pembiayaan konsumen yang diberikan kepada pihak ketiga sebesar 105% dari jumlah utang pokok fasilitasWorking Capital Installment
(Catatan 8).
The Company provides collateral in the form of consumer financing receivables from third parties at an amount equivalent to 105% of the outstanding balance of Working Capital Installment facility (Note 8).
Perusahaan memberikan jaminan fidusia berupa piutang pembiayaan konsumen yang diberikan kepada pihak ketiga sebesar 100% dari jumlah utang pokok fasilitasWorking Capital Installment II(Catatan 8).
The Company provided collateral in the form of consumer financing receivables from third parties at an amount equivalent to 100% of the outstanding balance of the Working Capital Installment II facility (Note 8).
Bank ICBC Indonesia Bank ICBC Indonesia
Perusahaan memberikan jaminan fidusia berupa piutang sewa pembiayaan dan piutang pembiayaan konsumen yang diberikan kepada pihak ketiga sebesar 105% dari jumlah utang pokok fasilitas kredit (Catatan 7 dan 8).
The Company provides collateral in the form of finance lease receivables and consumer financing recevables from third parties at an amount equivalent to 105% of the outstanding balance of credit facility (Notes 7 and 8).
Bank Danamon Indonesia Bank Danamon Indonesia
Perusahaan memberikan jaminan fidusia berupa piutang sewa pembiayaan dan piutang pembiayaan konsumen yang diberikan kepada pihak ketiga sebesar 100% dari jumlah utang pokok fasilitas kredit (Catatan 7 dan 8).
The Company provides collateral in the form of finance lease receivables and consumer financing receivables from third parties at an amount equivalent to 100% of the outstanding balance of credit facility (Notes 7 and 8).
Bank Negara Indonesia Bank Negara Indonesia
Perusahaan memberikan jaminan fidusia berupa piutang sewa pembiayaan dan piutang pembiayaan konsumen yang diberikan kepada pihak ketiga sebesar 105% dari jumlah utang pokok fasilitas kredit (Catatan 7 dan 8).
The Company provides collateral in the form of finance lease receivables and consumer financing receivables from third parties at an amount equivalent to 105% of the outstanding balance of credit facility (Notes 7 and 8).
Bank Maybank Indonesia Bank Maybank Indonesia
Perusahaan memberikan jaminan fidusia berupa piutang pembiayaan konsumen yang diberikan kepada pihak ketiga sebesar 105% dari jumlah utang pokok fasilitas kredit (Catatan 8).
The Company provides collateral in the form of consumer financing receivables from third parties at an amount equivalent to 105% of the outstanding balance of credit facility (Note 8).
Bank Victoria International Bank Victoria International
Perusahaan memberikan jaminan fidusia berupa piutang sewa pembiayaan dan piutang pembiayaan konsumen yang diberikan kepada pihak ketiga minimal sebesar 100% dari jumlah utang pokok fasilitasFixed Loan II Line Limit - Non
Revolving (Uncommitted)(Catatan 7 dan 8).
The Company provides collateral in the form of finance lease receivables and consumer financing receivables from third parties at a minimum amount equivalent to 100% of the outstanding balance of Fixed Loan II Line Limit - Non Revolving (Uncommitted) facility (Notes 7 and 8). Perusahaan memberikan jaminan fidusia berupa
piutang sewa pembiayaan dan piutang pembiayaan konsumen yang diberikan kepada pihak ketiga sebesar 50% dari jumlah utang pokok fasilitas Demand Loan (uncommitted)
(Catatan 7 dan 8).
The Company provides collateral in the form of finance lease receivables and consumer financing receivables from third parties an amount equivalent to 50% of the outstanding balance of Demand Loan (uncommitted) facility (Notes 7 and 8).
17. UTANG USAHA KEPADA PIHAK KETIGA 17. TRADE ACCOUNTS PAYABLE TO THIRD
PARTIES
Merupakan utang kepada dealer kendaraan bermotor (pihak ketiga) sehubungan dengan kegiatan pembiayaan konsumen dan sewa pembiayaan yang tidak memiliki suku bunga dan jangka waktu.
Represents payable to motor-vehicle dealer (third parties) in connection with the consumer financing and lease financing activities which do not bear interests and without any stated repayment terms.
18. UTANG LAIN-LAIN KEPADA PIHAK KETIGA 18. OTHER PAYABLES TO THIRD PARTIES
2016 2015
Rp’000 Rp’000
Titipan setoran nasabah 117.417.023 118.845.629 Customers temporary deposit
Lain-lain 4.016.724 2.716.736 Others