berdasarkan informasi yang disiapkan secara internal untuk pengambil keputusan operasional. Pengambil keputusan operasional Bank adalah Dewan Direksi. Kebijakan akuntansi ini merupakan penerapan PSAK 5 (Revisi 2014),
“Segmen Operasi”.
Bank CIMB Niaga presents operating segments based on the information that is internally provided to the chief operating decision maker. The Bank’s chief operating decision maker is Board of Directors. This accounting policy is due to the adoption of SFAS 5 (Revised 2014), “Operating Segments”.
Segmen operasi dilaporkan sesuai dengan laporan internal yang disiapkan untuk pengambil keputusan operasional yang bertanggung jawab untuk mengalokasikan sumber daya ke segmen tertentu dan melakukan penilaian atas performanya. Seluruh segmen operasi yang digunakan oleh Bank CIMB Niaga telah memenuhi kriteria pelaporan berdasarkan PSAK 5 (Revisi 2014).
Operating segments are reported in accordance with the internal reporting provided to the chief operating decision maker, which is responsible for allocating resources to the reportable segments and assesses its performance. All operating segments used by Bank CIMB Niaga meet the definition of a reportable segment under SFAS 5 (Revised 2014).
31 Desember/
2022 2021 December 2021
9 Bulan/ 9 Bulan/ 12 Bulan/
Months Months Months
PT CIMB Niaga Auto Finance 48,375 (138) (138) PT CIMB Niaga Auto Finance PT CIMB Niaga Sekuritas 100 (1,141) (1,598) PT CIMB Niaga Sekuritas
48,474
(1,279) (1,736) 30 September/September
50. INFORMASI SEGMEN USAHA (lanjutan) 50. OPERATING SEGMENTS INFORMATION (continued) Bank CIMB Niaga memiliki 7 (tujuh) pelaporan segmen. Di
bawah ini merupakan penjelasan mengenai operasi dari masing-masing pelaporan segmen yang dimiliki oleh Bank CIMB Niaga:
Bank CIMB Niaga has 7 (seven) reportable segments. The following describes the operations in each of Bank CIMB Niaga’s reportable segments:
- Korporasi - termasuk kredit yang diberikan, simpanan dan transaksi-transaksi lain, serta saldo atas nasabah korporasi;
- Bisnis - merupakan produk dan jasa untuk nasabah yang berskala kecil hingga sedang;
- Ritel - fokus kepada produk dan jasa kepada nasabah individual. Segmen ini termasuk fasilitas kredit yang diberikan, simpanan dan transaksi-transaksi lain, serta saldo atas nasabah ritel;
- Tresuri - segmen ini terkait dengan kegiatan tresuri Bank CIMB Niaga termasuk transaksi valuta asing, money market, derivatif, serta investasi dalam bentuk penempatan dan efek-efek;
- Syariah - seluruh transaksi yang dilakukan oleh Unit Usaha Syariah;
- Corporate - includes loans, deposits and other transactions, and balances with corporate customers;
- Business - includes products and services for customer segments comprising small to medium scale enterprises;
- Retail - focuses on products and services for individual customers. It includes products such as loans, deposits and others transactions, and balances with retail customers;
- Treasury - this segment undertakes Bank CIMB Niaga’s treasury activities which include foreign exchange, money market, derivatives, and investing in placements and securities transactions;
- Sharia - includes all transactions relating to Sharia Business Unit;
- Lain-lain - termasuk aktivitas back office dan divisi yang tidak menghasilkan laba di Bank CIMB Niaga. Lain-lain termasuk jasa korporasi, penjualan dan distribusi, serta lain-lain; dan
- Entitas Anak - termasuk seluruh transaksi yang timbul dan dilakukan berdasarkan bisnis Entitas Anak.
- Others - includes all back office activities and non-profit center divisions in Bank CIMB Niaga. Thus, it includes corporate service, sales and distribution, and others;
and
- Subsidiaries - includes all transactions relating to Subsidiaries businesses.
Entitas
Korporasi/ Bisnis/ Ritel/ Tresuri/ Syariah/ Lain-lain/ Anak/ Jumlah/
Corporate Business Retail Treasury Sharia Others Subsidiaries Total
Penghasilan/(beban) bunga bersih 2,020,357 1,973,858 3,184,507 882,033 1,514,329 (151,886) 551,087 9,974,285 Net interest income/(expense) -Pendapatan dari pihak eksternal 1,905,882 2,206,219 1,681,727 2,115,944 1,556,497 (43,071) 551,087 9,974,285 Income from external parties - -Pendapatan/(beban) antar segmen 114,475 (232,361) 1,502,780 (1,233,911) (42,168) (108,815) - - Inter-segment income/(expense) -
Kerugian penurunan nilai atas aset Impairment losses on financial and
keuangan dan nonkeuangan - bersih (537,144) (947,892) (566,020) 652 (626,418) (8,779) (128,722) (2,814,323) non-financial assets - net Provisi dan komisi lainnya 500,420 96,982 821,996 (73,915) 249,585 (1,772) 167,990 1,761,286 Other fees and commissions Penghasilan operasional lainnya 145,802 237,769 174,848 1,610,213 140,051 2,330 38,321 2,349,334 Other operating income Beban tenaga kerja (140,901) (299,614) (1,281,730) (114,609) (100,279) (1,294,327) (158,103) (3,389,563) Personnel expenses Umum dan administrasi (35,642) (62,714) (1,449,883) (152,885) (25,678) (968,485) (101,222) (2,796,509) General and administrative Lainnya - (23) (7,741) - (17) (67,576) (174) (75,531) Others Laba/(rugi) operasional bersih 1,952,892 998,366 875,977 2,151,489 1,151,573 (2,490,495) 369,177 5,008,979 Net operating income/(loss)
Penghasilan/(beban) bukan Non-operating
operasional - bersih 151 (11) 1,743 20,334 10 (11,454) 22 10,795 income/(expense) - net Laba/(rugi) sebelum pajak penghasilan 1,953,043 998,355 877,720 2,171,823 1,151,583 (2,501,949) 369,199 5,019,774 Income/(loss) before income tax Beban pajak penghasilan - - - - - (1,050,552) (77,963) (1,128,515) Income tax expense Laba/(rugi) bersih 1,953,043 998,355 877,720 2,171,823 1,151,583 (3,552,501) 291,236 3,891,259 Net income/(loss) Kepentingan nonpengendali - - - - - (48,474) - (48,474) Non-controlling interest Jumlah aset 56,788,151 45,303,675 42,239,995 88,346,561 59,462,415 7,926,225 6,900,872 306,967,894 Total assets
+ + + + + + + + + + +
Jumlah liabilitas 54,780,364 45,271,620 95,418,327 21,560,312 37,218,888 4,255,168 4,954,707 263,459,386 Total liabilities 30 September/September 2022
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50. INFORMASI SEGMEN USAHA (lanjutan) 50. OPERATING SEGMENTS INFORMATION (continued)
Informasi yang berkaitan dengan segmen usaha utama dari Bank CIMB Niaga dan Entitas Anak disajikan dalam tabel di atas ini.
Information concerning the main business segments of Bank CIMB Niaga and Subsidiaries is presented in the table above.
Segmen geografis Geographical segment
Operasional utama dari Bank CIMB Niaga dan Entitas Anak dikelola di wilayah Indonesia. Segmen bisnis Bank CIMB Niaga terbagi atas 6 (enam) area geografis utama, di luar Entitas Anak, yaitu Jakarta, Jawa Barat, Jawa Tengah, Jawa Timur, Indonesia Timur, dan Sumatera.
The principal operations of Bank CIMB Niaga and its Subsidiaries are managed in Indonesia. Bank CIMB Niaga's business segments are mainly separated in 6 (six) main geographical areas, except for Subsidiaries, which are Jakarta, West Java, Central Java, East Java, East Indonesia, and Sumatera.
Entitas
Korporasi/ Bisnis/ Ritel/ Tresuri/ Syariah/ Lain-lain/ Anak/ Jumlah/
Corporate Business Retail Treasury Sharia Others Subsidiaries Total
Penghasilan/(beban) bunga bersih 1,819,969 2,336,092 3,123,242 1,038,317 1,381,318 (199,261) 388,581 9,888,258 Net interest income/(expense) -Pendapatan/(beban) dari pihak eksternal 1,790,641 2,770,876 1,715,097 1,855,751 1,430,133 (62,821) 388,581 9,888,258 Income/(expense) from external parties - -Pendapatan/(beban) antar segmen 29,328 (434,784) 1,408,145 (817,434) (48,815) (136,440) - - Inter-segment income/(expense) -
Kerugian penurunan nilai atas aset Impairment losses on financial and
keuangan dan nonkeuangan - bersih (677,301) (1,153,258) (1,145,636) 152,715 (197,945) (4,253) (77,276) (3,102,954) non-financial assets - net Provisi dan komisi lainnya 469,099 117,771 824,648 (58,317) 235,590 1,126 113,993 1,703,910 Other fees and commissions Penghasilan operasional lainnya 10,604 40,652 162,425 1,431,166 58,283 10 29,776 1,732,916 Other operating income Beban tenaga kerja (132,011) (292,704) (1,247,702) (98,354) (94,669) (1,236,926) (169,744) (3,272,110) Personnel expenses Umum dan administrasi (29,637) (58,026) (1,348,787) (334,359) (27,716) (921,515) (99,813) (2,819,853) General and administrative Lainnya (27) (3) (2,327) - (15) (88,278) (935) (91,585) Others Laba/(rugi) operasional bersih 1,460,696 990,524 365,863 2,131,168 1,354,846 (2,449,097) 184,582 4,038,582 Net operating income/(loss)
Penghasilan/(beban) bukan Non-operating
operasional - bersih 28 211 49,781 22,467 160 (12,406) (562) 59,679 income/(expense) - net Laba/(rugi) sebelum pajak penghasilan 1,460,724 990,735 415,644 2,153,635 1,355,006 (2,461,503) 184,020 4,098,261 Income/(loss) before income tax Beban pajak penghasilan - - - - - (907,740) (41,320) (949,060) Income tax expense Laba/(rugi) bersih 1,460,724 990,735 415,644 2,153,635 1,355,006 (3,369,243) 142,700 3,149,201 Net income/(loss) Kepentingan nonpengendali - - - - - 1,279 - 1,279 Non-controlling interest Jumlah aset 52,152,699 46,178,254 39,325,232 98,986,798 50,825,551 2,780,805 5,146,616 295,395,955 Total assets
+ + + + + + + + + + +
Jumlah liabilitas 61,230,268 45,888,121 87,202,576 11,783,512 40,223,758 3,565,203 2,961,552 252,854,990 Total liabilities 30 September/September 2021
50. INFORMASI SEGMEN USAHA (lanjutan) 50. OPERATING SEGMENTS INFORMATION (continued) Segmen geografis (lanjutan) Geographical segment (continued)
Informasi yang berkaitan dengan segmen berdasarkan geografis dari Bank CIMB Niaga dan Entitas Anak disajikan dalam tabel di bawah ini:
Information concerning the geographical segments of Bank CIMB Niaga and Subsidiaries is presented in the table below:
Jawa Jawa Jawa Indonesia
Barat/ Tengah/ Timur/ Timur/ Entitas
Jakarta/ West Central East East Sumatera/ Anak/ Jumlah/
Jakarta Java Java Java Indonesia Sumatera Subsidiaries Total
Penghasilan bunga bersih 7,425,728 459,002 282,567 382,679 314,113 559,109 551,087 9,974,285 Net interest income
Kerugian penurunan nilai atas aset Impairment losses on financial and
keuangan dan nonkeuangan - bersih (1,499,428) (56,126) (459,854) (485,104) (72,843) (112,246) (128,722) (2,814,323) non-financial assets - net Provisi dan komisi lainnya 1,400,907 62,742 30,291 38,954 18,416 41,986 167,990 1,761,286 Other fees and commissions Penghasilan operasional lainnya 2,092,848 6,448 17,218 152,205 9,881 32,413 38,321 2,349,334 Other operating income Beban tenaga kerja (2,637,199) (130,539) (99,962) (144,404) (77,794) (141,562) (158,103) (3,389,563) Personnel expenses Umum dan administrasi (2,423,577) (70,059) (47,806) (58,741) (33,948) (61,156) (101,222) (2,796,509) General and administrative Lainnya (75,151) (107) (18) (42) (1) (38) (174) (75,531) Others Laba operasional bersih 4,284,128 271,361 (277,564) (114,453) 157,824 318,506 369,177 ` 5,008,979 Net operating income Pendapatan/(beban) bukan
operasional - bersih 9,462 393 471 263 183 1 22 10,795 Non-operating income/(expense) - net Laba sebelum pajak penghasilan 4,293,590 271,754 (277,093) (114,190) 158,007 318,507 369,199 5,019,774 Income before income tax Beban pajak penghasilan (1,050,552) - - - - - (77,963) (1,128,515) Income tax expense Laba bersih 3,243,038 271,754 (277,093) (114,190) 158,007 318,507 291,236 3,891,259 Net income Kepentingan nonpengendali (48,474) - - - - - - (48,474) Non-controlling interest Jumlah aset 218,503,977 21,726,174 10,734,147 21,647,868 8,904,791 18,550,065 6,900,872 306,967,894 Total asset Jumlah liabilitas 177,905,930 21,280,537 10,893,671 21,497,083 8,743,836 18,183,622 4,954,707 263,459,386 Total liabilities
30 September/September 2022
Jawa Jawa Jawa Indonesia
Barat/ Tengah/ Timur/ Timur/ Entitas
Jakarta/ West Central East East Sumatera/ Anak/ Jumlah/
Jakarta Java Java Java Indonesia Sumatera Subsidiaries Total
Penghasilan bunga bersih 7,353,620 397,740 385,924 423,001 328,970 610,422 388,581 9,888,258 Net interest income
Kerugian penurunan nilai atas aset Impairment losses on financial and
keuangan dan nonkeuangan - bersih (2,776,588) (68,124) 319,945 (364,135) (20,258) (116,518) (77,276) (3,102,954) non-financial assets - net Provisi dan komisi lainnya 1,383,145 69,441 35,507 38,828 20,755 42,241 113,993 1,703,910 Other fees and commissions Penghasilan operasional lainnya 1,637,001 7,824 5,607 1,451 7,009 44,248 29,776 1,732,916 Other operating income Beban tenaga kerja (2,483,697) (138,757) (110,081) (145,372) (79,464) (144,995) (169,744) (3,272,110) Personnel expenses Umum dan administrasi (2,443,820) (64,347) (50,206) (60,064) (37,619) (63,984) (99,813) (2,819,853) General and administrative Lainnya (90,469) (126) (26) 12 (1) (40) (935) (91,585) Others Laba operasional bersih 2,579,192 203,651 586,670 (106,279) 219,392 371,374 184,582 ` 4,038,582 Net operating income Pendapatan bukan
operasional - bersih 58,500 471 271 497 268 234 (562) 59,679 Non-operating income - net Laba sebelum pajak penghasilan 2,637,692 204,122 586,941 (105,782) 219,660 371,608 184,020 4,098,261 Income before income tax Beban pajak penghasilan (907,740) - - - - - (41,320) (949,060) Income tax expense Laba bersih 1,729,952 204,122 586,941 (105,782) 219,660 371,608 142,700 3,149,201 Net income Kepentingan nonpengendali 1,279 - - - - - - 1,279 Non-controlling interest Jumlah aset 204,594,978 22,169,700 12,030,285 25,186,917 7,987,085 18,280,374 5,146,616 295,395,955 Total asset Jumlah liabilitas 165,091,723 21,961,350 11,600,158 25,336,364 7,882,811 18,021,032 2,961,552 252,854,990 Total liabilities
30 September/September 2021