49. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI
(lanjutan) 49. RELATED PARTIES TRANSACTIONS (continued)
Sifat Hubungan Berelasi (lanjutan) Nature of Relationship (continued)
Transaksi dengan pihak-pihak berelasi dilakukan dengan kebijakan harga dan syarat normal, sebagaimana dilakukan dengan pihak yang tidak berelasi, kecuali kredit diberikan kepada karyawan Bank CIMB Niaga.
Transactions with related parties are conducted with normal pricing policy and conditions as similar with third parties, except for loans to the Bank CIMB Niaga’s employees.
50. KEPENTINGAN NONPENGENDALI 50. NON-CONTROLLING INTEREST
50. KEPENTINGAN NONPENGENDALI (lanjutan) 50. NON-CONTROLLING INTEREST (continued) b. Kepentingan nonpengendali atas laba bersih Anak
Perusahaan adalah: b. The non-controlling interest in the net income of Subsidiaries are as follows:
51. INFORMASI SEGMEN USAHA 51. OPERATING SEGMENTS INFORMATION
Bank CIMB Niaga telah menyajikan segmen operasi berdasarkan informasi yang disiapkan secara internal untuk pengambil keputusan operasional. Kebijakan akuntansi ini merupakan penerapan PSAK 5 (Revisi 2015), “Segmen Operasi”.
Bank CIMB Niaga presents operating segments based on the information that is internally provided to the chief operating decision maker. This accounting policy is due to the adoption of SFAS 5 (Revised 2015), “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 2015).
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 2015).
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 - undertake Bank CIMB Niaga’s treasury activities which include foreign exchange, money market, derivatives, and investing in placements and securities;
Sharia - includes all transactions relating to Sharia Business Unit;
2016 2015
9 Bulan/ 9 Bulan/
Months Months
PT CIMB Niaga Auto Finance 21 26 PT CIMB Niaga Auto Finance PT Kencana Internusa Artha Finance - (12) PT Kencana Internusa Artha Finance
21
14 30 September/September
51. INFORMASI SEGMEN USAHA (lanjutan) 51. 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 (lanjutan):
Bank CIMB Niaga has 7 (seven) reportable segments. The following describes the operations in each of Bank CIMB Niaga’s reportable segments (continued):
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
Anak Perusahaan - termasuk seluruh transaksi yang timbul dan dilakukan berdasarkan bisnis anak perusahaan.
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.
Anak
Korporasi/ Bisnis/ Ritel/ Tresuri/ Syariah/ Lain-lain/ Perusahaan/ Jumlah/
Corporate Business Retail Treasury Sharia Others Subsidiaries Total
Penghasilan/(beban) bunga bersih 1,255,883 2,379,101 2,584,581 1,856,807 365,887 2,176 442,110 8,886,545 Net interest income/(expense) -Pendapatan dari pihak eksternal 2,982,303 3,449,878 1,246,164 481,517 349,852 (65,279) 442,110 8,886,545 Income from external parties - -Pendapatan antar segmen (1,726,420) (1,070,777) 1,338,417 1,375,290 16,035 67,455 - - Inter-segmen income -
Kerugian penurunan nilai atas aset Impairment losses on financial and
keuangan dan nonkeuangan - bersih (1,459,132) (1,222,895) (540,894) (1,233) (105,377) (97,852) (241,777) (3,669,160) non-financial assets - net Provisi dan komisi lainnya 122,532 125,341 799,648 (21,776) 31,225 137,728 120,581 1,315,279 Other fees and commissions Pendapatan operasional lainnya 6,821 25,230 101,381 617,605 9,492 15 131,365 891,909 Other operating income Beban tenaga kerja (84,278) (268,793) (941,271) (50,703) (71,767) (1,134,484) (190,453) (2,741,749) Personnel expenses Umum dan administrasi (51,515) (215,451) (1,506,189) (58,394) (48,242) (797,193) (139,692) (2,816,676) General and administrative Beban operasional lainnya (1) (215) (12,797) - (92) (9,389) (2,404) (24,898) Other operating expenses Laba/(rugi) operasional bersih (209,690) 822,318 484,459 2,342,306 181,126 (1,898,999) 119,730 1,841,250 Net operating income/(loss)
(Beban)/pendapatan bukan Non-operating (expenses)/
operasional - bersih 9,064 495 (52,530) 31,026 (12,694) 17,008 (28,966) (36,597) income - net Laba/(rugi) sebelum pajak penghasilan (200,626) 822,813 431,929 2,373,332 168,432 (1,881,991) 90,764 1,804,653 Income/(loss) before income tax Beban pajak penghasilan - - - - - (445,347) (60,404) (505,751) Income tax expense Laba/(rugi) bersih (200,626) 822,813 431,929 2,373,332 168,432 (2,327,338) 30,360 1,298,902 Net income/(loss) Kepentingan nonpengendali - - - - - (21) - (21) Non-controlling interest
Jumlah aset 55,344,037 63,752,965 40,955,070 49,790,866 9,078,837 11,064,275 7,136,891 237,122,941 Total assets
Jumlah liabilitas 18,649,844 54,867,186 87,437,994 19,161,717 9,410,890 8,040,468 6,002,832 203,570,931 Total liabilities 30 September/September 2016
Anak
Korporasi/ Bisnis/ Ritel/ Tresuri/ Syariah/ Lain-lain/ Perusahaan/ Jumlah/
Corporate Business Retail Treasury Sharia Others Subsidiaries Total
Penghasilan/(beban) bunga bersih 1,997,299 3,375,778 3,070,603 2,342,636 411,349 (240,216) 428,911 11,386,360 Net interest income/(expense) -Pendapatan dari pihak eksternal 4,022,841 5,124,520 1,136,929 216,419 400,769 55,971 428,911 11,386,360 Income from external parties - -Pendapatan antar segmen (2,025,542) (1,748,742) 1,933,674 2,126,217 10,580 (296,187) - - Inter-segmen income -
Kerugian penurunan nilai atas aset Impairment losses on financial and
keuangan dan nonkeuangan - bersih (2,402,501) (1,816,158) (733,890) (3,553) (175,149) (50,195) (162,011) (5,343,457) non-financial assets - net Provisi dan komisi lainnya 376,374 195,506 945,714 (25,936) 30,355 465 195,618 1,718,096 Other fees and commissions Pendapatan operasional lainnya 17 44,124 135,233 246,317 18,741 464 168,726 613,622 Other operating income Beban tenaga kerja (158,567) (419,362) (1,185,544) (636,991) (86,989) (1,383,486) (285,157) (4,156,096) Personnel expenses Umum dan administrasi (105,439) (328,589) (1,893,692) (93,243) (65,936) (814,200) (219,507) (3,520,606) General and administrative (Beban)/pendapatan operasional lainnya (32) (1,944) (17,916) - (162) 13,798 - (6,256) Other operating (expenses)/income Laba/(rugi) operasional bersih (292,849) 1,049,355 320,508 1,829,230 132,209 (2,473,370) 126,580 691,663 Net operating income/(loss)
(Beban)/pendapatan bukan Non-operating (expenses)/
operasional - bersih 1,008 (865) (38,720) 96,827 (35,738) (89,273) (54,898) (121,659) income - net Laba/(rugi) sebelum pajak penghasilan (291,841) 1,048,490 281,788 1,926,057 96,471 (2,562,643) 71,682 570,004 Income/(loss) before income tax
Beban pajak penghasilan - - - - - (172,470) 30,351 (142,119) Income tax expense Laba/(rugi) bersih (291,841) 1,048,490 281,788 1,926,057 96,471 (2,735,113) 102,033 427,885 Net income/(loss)
Kepentingan nonpengendali - - - - - (54) - (54) Non-controlling interest
Jumlah aset 57,049,530 66,309,255 42,852,971 49,244,245 7,853,156 7,812,105 7,727,990 238,849,252 Total assets Jumlah liabilitas 22,613,736 57,787,146 86,661,011 27,939,770 7,713,936 831,245 6,623,021 210,169,865 Total liabilities
31 Desember/December 2015
51. INFORMASI SEGMEN USAHA (lanjutan) 51. OPERATING SEGMENTS INFORMATION (continued) Informasi yang berkaitan dengan segmen usaha utama dari
Bank CIMB Niaga dan Anak Perusahaan 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 Anak Perusahaan dikelola di wilayah Indonesia. Segmen bisnis Bank CIMB Niaga terbagi atas 6 (enam) area geografis utama, diluar Anak Perusahaan, 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.
Informasi yang berkaitan dengan segmen berdasarkan geografis dari Bank CIMB Niaga dan Anak Perusahaan 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/ Anak
Jakarta/ West Central East East Sumatera/ Perusahaan/ Jumlah/
Jakarta Java Java Java Indonesia Sumatera Subsidiaries Total
Penghasilan bunga bersih 6,290,814 478,403 401,714 525,016 265,435 483,053 442,110 8,886,545 Net interest income
Kerugian penurunan nilai atas aset Impairment losses on financial and
keuangan dan nonkeuangan - bersih (2,465,070) (139,481) (144,014) (335,282) (58,364) (285,172) (241,777) (3,669,160) non-financial assets - net Provisi dan komisi lainnya 993,914 59,254 35,513 40,943 24,421 40,653 120,581 1,315,279 Other fees and commissions Pendapatan operasional lainnya 721,804 15,712 9,277 2,567 5,383 5,801 131,365 891,909 Other operating income
Beban tenaga kerja (1,984,433) (127,574) (114,114) (127,649) (82,746) (114,780) (190,453) (2,741,749) Personnel expenses
Umum dan administrasi (2,225,796) (110,394) (80,068) (93,535) (67,338) (99,853) (139,692) (2,816,676) General and administrative Beban operasional lainnya (20,801) (399) (411) (215) (123) (545) (2,404) (24,898) Other operating expenses Laba/(rugi) operasional bersih 1,310,432 175,521 107,897 11,845 86,668 29,157 119,730 1,841,250 Net operating income/(loss) (Beban)/pendapatan bukan
operasional - bersih (18,342) 281 1,082 8,759 78 511 (28,966) (36,597) Non-operating (expenses)/income - net Laba/(rugi) sebelum pajak penghasilan 1,292,090 175,802 108,979 20,604 86,746 29,668 90,764 1,804,653 Income/(loss) before income tax Beban pajak penghasilan (445,347) - - - - - (60,404) (505,751) Income tax expense Laba/(rugi) bersih 846,743 175,802 108,979 20,604 86,746 29,668 30,360 1,298,902 Net income/(loss) Kepentingan nonpengendali (21) - - - - - - (21) Non-controlling interest
Jumlah aset 166,564,628 15,282,381 10,650,971 17,051,899 7,058,658 13,377,513 7,136,891 237,122,941 Total asset
Jumlah liabilitas 136,033,320 15,327,297 10,309,604 16,223,702 6,946,400 12,727,776 6,002,832 203,570,931 Total liabilities
30 September/September 2016
Jawa Jawa Jawa Indonesia
Barat/ Tengah/ Timur/ Timur/ Anak
Jakarta/ West Central East East Sumatera/ Perusahaan/ Jumlah/
Jakarta Java Java Java Indonesia Sumatera Subsidiaries Total
Penghasilan bunga bersih 7,627,870 654,423 638,072 873,095 367,751 796,238 428,911 11,386,360 Net interest income
Kerugian penurunan nilai atas aset Impairment losses on financial and
keuangan dan nonkeuangan - bersih (4,052,683) (306,262) (260,095) (174,481) (101,267) (286,658) (162,011) (5,343,457) non-financial assets - net Provisi dan komisi lainnya 1,197,047 80,580 64,121 79,324 34,301 67,105 195,618 1,718,096 Other fees and commissions Pendapatan operasional lainnya 371,187 21,398 22,502 9,208 6,564 14,037 168,726 613,622 Other operating income
Beban tenaga kerja (3,044,995) (179,145) (168,611) (195,488) (100,825) (181,875) (285,157) (4,156,096) Personnel expenses
Umum dan administrasi (2,608,259) (154,721) (120,831) (156,182) (94,197) (166,909) (219,507) (3,520,606) General and administrative Beban operasional lainnya (1,957) (692) (176) (2,853) (141) (437) - (6,256) Other operating expenses Laba/(rugi) operasional bersih (511,790) 115,581 174,982 432,623 112,186 241,501 126,580 691,663 Net operating income/(loss) (Beban)/pendapatan bukan
operasional - bersih (69,010) (222) 1,733 357 206 175 (54,898) (121,659) Non-operating (expenses)/income - net Laba/(rugi) sebelum pajak penghasilan (580,800) 115,359 176,715 432,980 112,392 241,676 71,682 570,004 Income/(loss) before income tax Beban pajak penghasilan (172,470) - - - - - 30,351 (142,119) Income tax expense Laba/(rugi) bersih (753,270) 115,359 176,715 432,980 112,392 241,676 102,033 427,885 Net income/(loss) Kepentingan nonpengendali (54) - - - - - - (54) Non-controlling interest
Jumlah aset 160,336,525 16,209,177 12,005,726 19,849,852 7,339,280 15,380,702 7,727,990 238,849,252 Total asset
Jumlah liabilitas 133,739,942 16,404,241 11,711,427 19,456,601 7,271,574 14,963,059 6,623,021 210,169,865 Total liabilities
31 Desember/December 2015
52. MANAJEMEN RISIKO 52. RISK MANAGEMENT