INDONESIA (lanjutan) 7. PLACEMENT WITH OTHER BANKS AND BANK INDONESIA (continued)
a. Berdasarkan jenis, mata uang, dan nama bank
(lanjutan) a. By type, currency, and bank’s name (continued)
Pada tanggal 30 September 2021, penempatan yang didasarkan pada prinsip perbankan syariah sebesar Rp 4.031.448 (31 Desember 2020: Rp 5.000.834).
As at 30 September 2021, placement on sharia banking principle amounted to Rp 4,031,448 (31 December 2020: Rp 5,000,834).
Pada tanggal 30 September 2021, terdapat penempatan pada bank lain yang mengalami penurunan nilai yaitu penempatan pada Indover Bank sebesar Rp 8.098 (31 Desember 2020: Rp 7.949).
As at 30 September 2021, there was impaired placement with other bank which is placement in Indover Bank amounted to Rp 8,098 (31 December 2020: Rp 7,949).
b. Berdasarkan kolektibilitas dan tahapan b. By collectibility and staging Berdasarkan kolektibilitas By collectibility
Berdasarkan tahapan By staging
c. Berdasarkan transaksi dengan pihak berelasi dan
pihak ketiga c. By transactions with related party and third party Pada tanggal 30 September 2021 dan 31 Desember
2020, tidak terdapat penempatan pada pihak berelasi. As at 30 September 2021 and 31 December 2020, there was no placement with related party.
30 September/ 31 Desember/
September 2021 December 2020
Lancar 17,174,067 13,334,301 Pass
Macet 8,098 7,949 Loss
17,182,165
13,342,250
Dikurangi: Less:
Cadangan kerugian penurunan nilai (8,163) (8,100) Allowance for impairment losses 17,174,002
- 13,334,150 -
30 September/ 31 Desember/
September 2021 December 2020
Tahap 1 17,174,067 13,334,301 Stage 1
Tahap 3 8,098 7,949 Stage 3
17,182,165
13,342,250
Dikurangi: Less:
Cadangan kerugian penurunan nilai (8,163) (8,100) Allowance for impairment losses 17,174,002
- 13,334,150 -
Halaman – 5/71 – Page 7. PENEMPATAN PADA BANK LAIN DAN BANK
INDONESIA (lanjutan) 7. PLACEMENT WITH OTHER BANKS AND BANK INDONESIA (continued)
d. Berdasarkan sisa umur jatuh tempo d. By remaining period to maturity
e. Penempatan pada bank lain yang digunakan sebagai jaminan
e. Placement with other banks pledged as collateral Pada tanggal 30 September 2021 dan 31 Desember
2020, tidak terdapat penempatan yang dijaminkan.
As at 30 September 2021 and 31 December 2020, there was no placement pledged as collateral.
f. Suku bunga rata-rata per tahun f. Average annual interest rates
g. Mutasi penempatan pada Bank lain dan Bank Indonesia
g. Movement of placement with other Banks and Bank Indonesia
Mutasi penempatan pada Bank lain dan Bank Indonesia berdasarkan tahapan adalah:
The movement of placement with other Banks and Bank Indonesia based on staging are as follows:
* Termasuk selisih kurs karena penjabaran mata uang asing Include effect of foreign currency translation *
* Termasuk selisih kurs karena penjabaran mata uang asing Include effect of foreign currency translation *
30 September/ 31 Desember/
September 2021 December 2020
< 1 bulan 17,182,165 13,342,250 < 1 month
Dikurangi: Less:
Cadangan kerugian penurunan nilai (8,163) (8,100) Allowance for impairment losses 17,174,002
13,334,150
30 September/ 31 Desember/
September 2021 December 2020
Rupiah 2.68% 4.16% Rupiah
Mata Uang Asing 0.07% 0.48% Foreign Currencies
Tahap/ Tahap/
Stage 3 Stage 3
Tahap/ Tahap/ Kolektif/ Individual/ Jumlah/ Syariah/ Jumlah/
Stage 1 Stage 2 Collective Individual Total Sharia Total
Saldo awal 8,333,467 - - 7,949 8,341,416 5,000,834 13,342,250 Beginning balance Penambahan penempatan baru 903,878,173 - - - 903,878,173 117,840,505 1,021,718,678 New placement originated Pelepasan penempatan (899,069,021) - - - (899,069,021) (118,809,891) (1,017,878,912) Derecognition of placement Lain-lain *) - - - 149 149 - 149 Others *) Saldo akhir 13,142,619 - - 8,098 13,150,717 4,031,448 17,182,165 Ending balance
30 September/September 2021 Konvensional/Conventional
Tahap/ Tahap/
Stage 3 Stage 3
Tahap/ Tahap/ Kolektif/ Individual/ Jumlah/ Syariah/ Jumlah/
Stage 1 Stage 2 Collective Individual Total Sharia Total
Saldo awal 7,852,171 - - 9,735 7,861,906 4,271,966 12,133,872 Beginning balance Penambahan penempatan baru 1,211,460,630 - - - 1,211,460,630 434,400,619 1,645,861,249 New placement originated Penempatan yang dipulihkan - - - (1,978) (1,978) (433,671,751) (433,673,729) Amount fully recovered Pelepasan penempatan (1,210,979,334) - - - (1,210,979,334) - (1,210,979,334) Derecognition of placement Lain-lain *) - - - 192 192 - 192 Others *) Saldo akhir 8,333,467 - - 7,949 8,341,416 5,000,834 13,342,250 Ending balance
31 Desember/ December 2020 Konvensional/Conventional
7. PENEMPATAN PADA BANK LAIN DAN BANK
INDONESIA (lanjutan) 7. PLACEMENT WITH OTHER BANKS AND BANK INDONESIA (continued)
h. Cadangan kerugian penurunan nilai h. Allowance for impairment losses Perubahan cadangan kerugian penurunan nilai
adalah: Movements of allowance for impairment losses are as
follows:
* Termasuk selisih kurs karena penjabaran mata uang asing Include effect of foreign currency translation *
* Termasuk selisih kurs karena penjabaran mata uang asing Include effect of foreign currency translation *
Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai yang dibentuk telah memadai.
Management believes the allowance for impairment losses is adequate.
8. EFEK-EFEK 8. MARKETABLE SECURITIES
a. Berdasarkan tujuan, jenis, dan mata uang a. By purpose, type, and currency
Tahap/ Tahap/
Stage 3 Stage 3
Tahap/ Tahap/ Kolektif/ Individual/ Jumlah/ Syariah/ Jumlah/
Stage 1 Stage 2 Collective Individual Total Sharia Total
Saldo awal 151 - - 7,949 8,100 - 8,100 Beginning balance
Perpindahan antar tahapan - - - - - - - Transfer within stages
Jumlah yang dibebankan pada laba/rugi: Total charged to income statement:
Pemulihan selama periode berjalan (86) - - - (86) - (86) Reversal during the period
Lain-lain *) - - - 149 149 - 149 Others *)
Saldo akhir 65 - - 8,098 8,163 - 8,163 Ending balance
30 September/September 2021 Konvensional/Conventional
Tahap/ Tahap/
Stage 3 Stage 3
Tahap/ Tahap/ Kolektif/ Individual/ Jumlah/ Syariah/ Jumlah/
Stage 1 Stage 2 Collective Individual Total Sharia Total
Saldo awal - - - - 29,143 - 29,143 Beginning balance
Implementasi penerapan PSAK 71 - - - - - - - SFAS 71 implementation
Saldo awal yang disajikan kembali setelah Restated beginning balance
dampak penerapan PSAK 71 19,408 - - 9,735 29,143 - 29,143 after impact of SFAS 71 implementation
Perpindahan antar tahapan - - - - - - - Transfer within stages
Jumlah yang dibebankan pada laba/rugi: Total charged to income statement:
Pemulihan selama tahun berjalan (20,544) - - (1,786) (22,330) - (22,330) Reversal during the year
Lain-lain *) 1,287 - - - 1,287 - 1,287 Others *)
Saldo akhir 151 - - 7,949 8,100 - 8,100 Ending balance
31 Desember/December 2020 Konvensional/Conventional
30 September/ 31 Desember/
September 2021 December 2020
Biaya perolehan diamortisasi Amortised cost
Rupiah Rupiah
Sertifikat Bank Indonesia ` - 560,000 Bank Indonesia Certificates
Obligasi 1,430,000 1,950,000 Bonds
Premi yang belum diamortisasi 2,342 3,553 Unamortised premium
Nilai bersih 1,432,342 1,953,553 Net
Tagihan Wesel Ekspor 71,464 109,422 Bill receivables
Wesel Jangka Menengah 15,000 15,000 Medium Term Notes
Dolar Amerika Serikat United States Dollar
Tagihan Wesel Ekspor 28,156 44,051 Bill receivables
Jumlah biaya perolehan diamortisasi 1,546,962 2,682,026 Total amortised cost
Halaman – 5/73 – Page
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued) a. Berdasarkan tujuan, jenis, dan mata uang (lanjutan) a. By purpose, type, and currency (continued)
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Rupiah Rupiah
Obligasi 5,704,850 5,587,640 Bonds
Keuntungan yang belum Unrealised gains on
direalisasi atas kenaikan nilai 120,487 84,695 increase In value
Premi yang belum diamortisasi 63,080 35,415 Unamortised premium
Nilai bersih 5,888,417 5,707,750 Net
Dolar Amerika Serikat United States Dollar
Sertifikat Bank Indonesia - 491,750 Bank Indonesia Certificates
Kerugian yang belum Unrealised losses on
direalisasi atas penurunan nilai - (215) decrease in value
Diskonto yang belum diamortisasi - (195) Unamortised discount
Nilai bersih - 491,340 Net
Obligasi 114,500 112,400 Bonds
Keuntungan yang belum Unrealised gains on
direalisasi atas kenaikan nilai 3,353 5,093 increase in value
Premi yang belum diamortisasi 1,306 2,174 Unamortised premium
Nilai bersih 119,159 119,667 Net
Jumlah nilai wajar melalui Total fair value through
penghasilan komprehensif lain 6,007,576 6,318,757 other comprehensive income
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Obligasi 354,515 297,160 Bonds
Keuntungan yang belum Unrealised gains on
direalisasi atas kenaikan nilai 8,708 4,821 increase in value
Nilai bersih 363,223 301,981 Net
Dolar Amerika Serikat United States Dollar
Obligasi 18,363 21,230 Bonds
Keuntungan yang belum Unrealised gains on
direalisasi atas kenaikan nilai 1,523 2,507 increase in value
Nilai bersih 19,886 23,737 Net
Jumlah nilai wajar melalui laba rugi 383,109 325,718 Total fair value through profit or loss
Jumlah efek-efek 7,937,647 9,326,501 Total marketable securities
Dikurangi: Cadangan kerugian penurunan nilai (16,068) (16,315) Less: Allowance for impairment losses 7,921,579
9,310,186
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued) b. Berdasarkan tujuan, jenis, mata uang dan penerbit b. By purpose, type, currency and issuer
30 September/ 31 Desember/
September 2021 December 2020
Biaya perolehan diamortisasi Amortised cost
Rupiah Rupiah
PT Ultrajaya Milk Industry Tbk 400,000 400,000 PT Ultrajaya Milk Industry Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 173,806 173,716 PT Bank Rakyat Indonesia (Persero) Tbk
PT Medco Energi Internasional Tbk 150,000 230,000 PT Medco Energi Internasional Tbk
PT Tunas Baru Lampung Tbk 134,942 134,939 PT Tunas Baru Lampung Tbk
PT Telekomunikasi Indonesia (Persero) Tbk 103,000 103,000 PT Telekomunikasi Indonesia (Persero) Tbk
PT Eatwell Culinary Indonesia 100,000 100,000 PT Eatwell Culinary Indonesia
PT Sinar Mas Resources and Technology Tbk 100,000 50,000 PT Sinar Mas Resources and Technology Tbk PT Tower Bersama Infrastructure Tbk 75,000 75,000 PT Tower Bersama Infrastructure Tbk PT Bank Tabungan Negara (Persero) Tbk 55,503 255,987 PT Bank Tabungan Negara (Persero) Tbk Lembaga Pembiayaan Ekspor Indonesia 41,705 41,878 Lembaga Pembiayaan Ekspor Indonesia PT Perusahaan Listrik Negara (Persero) 40,791 41,205 PT Perusahaan Listrik Negara (Persero)
PT Pupuk Indonesia (Persero) 30,173 30,290 PT Pupuk Indonesia (Persero)
PT Sarana Multi Infrastruktur (Persero) 20,227 20,282 PT Sarana Multi Infrastruktur (Persero)
PT Arpeni Pratama Ocean Line Tbk 15,000 15,000 PT Arpeni Pratama Ocean Line Tbk
PT Adira Dinamika Multi Finance Tbk 7,195 7,256 PT Adira Dinamika Multi Finance Tbk
Perusahaan lainnya (Wesel Ekspor) 71,464 109,422 Other companies (Bill receivables)
Bank Indonesia - 560,000 Bank Indonesia
PT Clipan Finance Indonesia - 200,000 PT Clipan Finance Indonesia
PT Jakarta Lingkar Barat Satu - 90,000 PT Jakarta Lingkar Barat Satu
1,518,806
2,637,975
Dolar Amerika Serikat United States Dollar
Perusahaan lainnya (Wesel Ekspor) 28,156 44,051 Other companies (Bill receivables)
28,156
44,051
Jumlah biaya perolehan diamortisasi 1,546,962 2,682,026 Total amortised cost
Halaman – 5/75 – Page
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued) b. Berdasarkan tujuan, jenis, mata uang dan penerbit
(lanjutan) b. By purpose, type, currency and issuer (continued)
30 September/ 31 Desember/
September 2021 December 2020
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Rupiah Rupiah
PT Indosat Tbk 531,661 564,635 PT Indosat Tbk
PT Sarana Multi Infrastruktur (Persero) 518,899 196,366 PT Sarana Multi Infrastruktur (Persero)
PT Bank Maybank Indonesia Tbk 478,129 458,599 PT Bank Maybank Indonesia Tbk
PT Bank Tabungan Negara (Persero) Tbk 467,887 567,278 PT Bank Tabungan Negara (Persero) Tbk
PT Perusahaan Listrik Negara (Persero) 465,329 369,770 PT Perusahaan Listrik Negara (Persero)
PT Sarana Multigriya Finansial (Persero) 433,336 357,688 PT Sarana Multigriya Finansial (Persero)
PT Pegadaian (Persero) 414,050 324,097 PT Pegadaian (Persero)
Lembaga Pembiayaan Ekspor Indonesia 411,046 623,683 Lembaga Pembiayaan Ekspor Indonesia
PT Adira Dinamika Multi Finance Tbk 322,337 229,298 PT Adira Dinamika Multi Finance Tbk
PT Indofood Sukses Makmur Tbk 301,313 199,802 PT Indofood Sukses Makmur Tbk
PT Astra Sedaya Finance 249,318 352,958 PT Astra Sedaya Finance
PT Bussan Auto Finance 199,680 - PT Bussan Auto Finance
PT Chandra Asri Petrochemical Tbk 175,656 170,738 PT Chandra Asri Petrochemical Tbk
PT Federal International Finance 159,360 153,386 PT Federal International Finance
PT Aneka Tambang (Persero) Tbk 123,679 125,105 PT Aneka Tambang (Persero) Tbk
PT Ultrajaya Milk Industry Tbk 103,376 102,647 PT Ultrajaya Milk Industry Tbk
PT Wahana Ottomitra Multiartha Tbk 97,140 - PT Wahana Ottomitra Multiartha Tbk
PT Bank Pan Indonesia Tbk 91,997 70,944 PT Bank Pan Indonesia Tbk
PT Tower Bersama Infrastructure Tbk 90,215 - PT Tower Bersama Infrastructure Tbk
PT Telekomunikasi Indonesia (Persero) Tbk 82,330 83,782 PT Telekomunikasi Indonesia (Persero) Tbk
PT Hutama Karya (Persero) 46,324 46,096 PT Hutama Karya (Persero)
PT Bank Mandiri (Persero) Tbk 34,795 34,519 PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 34,640 57,629 PT Bank Rakyat Indonesia (Persero) Tbk
PT Mandiri Tunas Finance 31,173 - PT Mandiri Tunas Finance
PT Bank BTPN Tbk 15,508 15,335 PT Bank BTPN Tbk
PT Bank Danamon Indonesia Tbk 7,210 7,212 PT Bank Danamon Indonesia Tbk
PT Maybank Indonesia Finance 2,029 - PT Maybank Indonesia Finance
PT Waskita Karya (Persero) Tbk - 444,992 PT Waskita Karya (Persero) Tbk
PT Pembangunan Perumahan (Persero) Tbk - 151,191 PT Pembangunan Perumahan (Persero) Tbk
5,888,417
5,707,750
Dolar Amerika Serikat United States Dollar
PT Pertamina (Persero) 119,159 119,667 PT Pertamina (Persero)
Bank Indonesia - 491,340 Bank Indonesia
119,159
611,007
Jumlah nilai wajar melalui Total fair value through
penghasilan komprehensif lain 6,007,576 6,318,757 other comprehensive income
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued) b. Berdasarkan tujuan, jenis, mata uang, dan
penerbit (lanjutan)
b. By purpose, type, currency, and issuer (continued)
c. Berdasarkan sisa umur jatuh tempo c. By remaining period to maturity Saldo efek-efek pada tanggal 30 September 2021 dan
31 Desember 2020, berdasarkan sisa umur jatuh tempo adalah:
As at 30 September 2021 and 31 December 2020, the balance of marketable securities according to remaining periods to maturity are as follows:
30 September/ 31 Desember/
September 2021 December 2020
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
PT Adira Dinamika Multi Finance Tbk 90,099 122 PT Adira Dinamika Multi Finance Tbk
PT Sarana Multi Infrastruktur (Persero) 61,189 150,135 PT Sarana Multi Infrastruktur (Persero)
PT Perusahaan Listrik Negara (Persero) 52,312 18,867 PT Perusahaan Listrik Negara (Persero)
PT Maybank Indonesia Finance 45,949 - PT Maybank Indonesia Finance
PT Bank Tabungan Negara (Persero) Tbk 36,317 26,770 PT Bank Tabungan Negara (Persero) Tbk
PT Indah Kiat Pulp and Paper Tbk 32,000 - PT Indah Kiat Pulp and Paper Tbk
PT Wahana Ottomitra Multiartha Tbk 27,020 - PT Wahana Ottomitra Multiartha Tbk
PT Mandiri Tunas Finance 9,955 36,947 PT Mandiri Tunas Finance
Lembaga Pembiayaan Ekspor Indonesia 3,611 - Lembaga Pembiayaan Ekspor Indonesia
PT Toyota Astra Financial Services 2,103 - PT Toyota Astra Financial Services
PT Jakarta Lingkar Barat Satu 1,044 - PT Jakarta Lingkar Barat Satu
PT Sarana Multigriya Finansial (Persero) 1,003 16,314 PT Sarana Multigriya Finansial (Persero)
PT Indosat Tbk 461 15,613 PT Indosat Tbk
PT Federal International Finance 102 - PT Federal International Finance
PT Bank Mandiri (Persero) Tbk 31 - PT Bank Mandiri (Persero) Tbk
PT Semen Indonesia (Persero) Tbk 27 731 PT Semen Indonesia (Persero) Tbk
PT Indofood Sukses Makmur Tbk - 25,948 PT Indofood Sukses Makmur Tbk
PT Astra Sedaya Finance - 10,344 PT Astra Sedaya Finance
PT Indomobil Finance Indonesia - 150 PT Indomobil Finance Indonesia
PT Tower Bersama Infrastructure Tbk - 30 PT Tower Bersama Infrastructure Tbk
PT Kereta Api Indonesia (Persero) - 10 PT Kereta Api Indonesia (Persero)
363,223
301,981
Dolar Amerika Serikat United States Dollar
PT Pertamina (Persero) 11,691 13,212 PT Pertamina (Persero)
PT Perusahaan Listrik Negara (Persero) 8,195 10,525 PT Perusahaan Listrik Negara (Persero)
19,886
23,737
Jumlah nilai wajar melalui laba rugi 383,109 325,718 Total fair value through profit or loss
Jumlah efek-efek 7,937,647 9,326,501 Total marketable securities
Dikurangi: Cadangan kerugian penurunan nilai (16,068) (16,315) Less: Allowance for impairment losses
7,921,579
9,310,186
30 September/ 31 Desember/
September 2021 December 2020
< 1 bulan 312,442 551,544 < 1 month
> 1 - ≤ 3 bulan 321,314 669,528 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 2,224,152 2,837,200 > 3 - ≤ 12 months
> 1 - ≤ 5 tahun 5,057,210 5,223,825 > 1 - ≤ 5 years
> 5 tahun 22,529 44,404 > 5 years
7,937,647
9,326,501
Dikurangi: Cadangan kerugian penurunan nilai (16,068) (16,315) Less: Allowance for impairment losses 7,921,579
9,310,186
Halaman – 5/77 – Page
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued) d. Berdasarkan kolektibilitas dan tahapan d. By collectability and staging
Berdasarkan kolektibilitas By collectability
Berdasarkan tahapan By staging
e. Efek-efek yang dijadikan jaminan e. Marketable securities pledged as collateral Pada tanggal 30 September 2021 dan 31 Desember
2020, tidak terdapat efek-efek yang dijadikan jaminan untuk pinjaman yang diterima.
As at 30 September 2021 and 31 December 2020, there were no marketable securities pledged as collateral for a borrowing transaction.
f. Berdasarkan efek Bank Indonesia serta
perusahaan lain f. By Bank Indonesia’s and other companies’
marketable securities
g. Suku bunga rata-rata per tahun g. Average annual interest rates
30 September/ 31 Desember/
September 2021 December 2020
Lancar 7,922,647 8,866,509 Pass
Kurang lancar - 444,992 Substandard
Macet 15,000 15,000 Loss
7,937,647
9,326,501
Dikurangi: Cadangan kerugian ekspektasian (16,068) (16,315) Less: Allowance for impairment losses 7,921,579
9,310,186
30 September/ 31 Desember/
September 2021 December 2020
Tahap 1 7,922,647 8,866,509 Stage 1
Tahap 2 - 444,992 Stage 2
Tahap 3 15,000 15,000 Stage 3
7,937,647
9,326,501
Dikurangi: Cadangan kerugian ekspektasian (16,068) (16,315) Less: Allowance for impairment losses 7,921,579
9,310,186
30 September/ 31 Desember/
September 2021 December 2020
Bank Indonesia - 1,051,340 Bank Indonesia
Perusahaan lain 7,937,647 8,275,161 Other companies
7,937,647
9,326,501
Dikurangi: Cadangan kerugian penurunan nilai (16,068) (16,315) Less: Allowance for impairment losses 7,921,579
9,310,186
30 September/ 31 Desember/
September 2021 December 2020
Rupiah 7.89% 6.74% Rupiah
Mata uang asing 3.73% 1.37% Foreign currency
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued) h. Mutasi efek-efek h. Movement of marketable securities
Mutasi efek efek berdasarkan tahapan adalah: The movement of marketable securities based on staging are as follows:
i. Cadangan kerugian penurunan nilai i. Allowance for impairment losses
Perubahan cadangan kerugian penurunan nilai adalah: Movements in the allowance for impairment losses are as follows:
* Termasuk selisih kurs karena penjabaran mata uang asing Include effect of foreign currency translation *
Perubahan cadangan kerugian penurunan nilai adalah Changes in allowance for impairment losses for
Tahap/ Tahap/
Stage 3 Stage 3
Tahap/ Tahap/ Kolektif/ Individual/ Jumlah/ Syariah/ Jumlah/
Stage 1 Stage 2 Collective Individual Total Sharia Total
Saldo awal 8,191,509 444,992 - 15,000 8,651,501 675,000 9,326,501 Beginning balance Perpindahan antar tahapan - - - - - - - Transfer within stages Penambahan surat berharga 2,780,903 - - - 2,780,903 - 2,780,903 New financial asset originated Penjualan surat berharga (3,149,765) (444,992) - - (3,594,757) (575,000) (4,169,757) Derecognition of marketable securities Saldo akhir 7,822,647 - - 15,000 7,837,647 100,000 7,937,647 Ending balance
30 September/September 2021 Konvensional/Conventional
Tahap/ Tahap/
12-month ECL (Stage 1) Stage 3 Stage 3
Tahap/ Tahap/ Kolektif/ Individual/ Jumlah/ Syariah/ Jumlah/
Stage 1 Stage 2 Collective Individual Total Sharia Total
Saldo awal 10,911,306 - - 15,000 10,926,306 1,074,405 12,000,711 Beginning balance
Perpindahan antar tahapan: Transfer within stages:
Pindah ke tahap 2 (450,135) 450,135 - - - - - Transfer to stage 2 Penambahan surat berharga 16,899,907 - - - 16,899,907 - 16,899,907 New financial asset originated Penjualan surat berharga (19,169,569) (5,143) - - (19,174,712) (399,405) (19,574,117) Derecognition of marketable securities Saldo akhir 8,191,509 444,992 - 15,000 8,651,501 675,000 9,326,501 Ending balance
Konvensional/Conventional
31 Desember/December 2020
Tahap/ Tahap/
Stage 3 Stage 3
Tahap/ Tahap/ Kolektif/ Individual/ Jumlah/ Syariah/ Jumlah/
Stage 1 Stage 2 Collective Individual Total Sharia Total
Saldo awal 1,025 - - 15,000 16,025 290 16,315 Beginning balance
Perpindahan antar tahapan - - - - - - - Transfer within stages
Jumlah yang dibebankan pada laba/rugi: Total charged to income statement:
Pemulihan selama periode berjalan (196) - - - (196) (51) (247) Reversal during the period
Saldo akhir 829 - - 15,000 15,829 239 16,068 Ending balance
30 September/September 2021 Konvensional/Conventional
Tahap/ Tahap/
Stage 3 Stage 3
Tahap/ Tahap/ Kolektif/ Individual/ Jumlah/ Syariah/ Jumlah/
Stage 1 Stage 2 Collective Individual Total Sharia Total
Saldo awal - - - - 37,654 392 38,046 Beginning balance
Implementasi penerapan PSAK 71 - - - - (18,096) - (18,096) SFAS 71 implementation
Saldo awal yang disajikan kembali setelah Restated beginning balance
dampak penerapan PSAK 71 4,289 269 - 15,000 19,558 392 19,950 after impact of SFAS 71 implementation Perpindahan antar tahapan - - - - - - - Transfer within stages
Jumlah yang dibebankan pada laba/rugi: Total charged to income statement:
Pemulihan selama periode berjalan (299) (269) - - (568) (102) (670) Reversal during the period
Lain-lain *) (2,965) - - - (2,965) - (2,965) Others *)
Saldo akhir 1,025 - - 15,000 16,025 290 16,315 Ending balance
Konvensional/Conventional
31 Desember/December 2020
Halaman – 5/79 – Page
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
i. Cadangan kerugian penurunan nilai (lanjutan) i. Allowance for impairment losses (continued) Pada tanggal 30 September 2021, terdapat surat
berharga yang mengalami penurunan nilai sebesar Rp 15.000 (31 Desember 2020: Rp 15.000).
As at 30 September 2021, there was impairment loss marketable security amounted to Rp 15,000 (31 December 2020: Rp 15,000).
Manajemen berpendapat bahwa jumlah cadangan
kerugian penurunan nilai di atas telah memadai. Management believes that the allowance for impairment losses above is adequate.
j. Berdasarkan transaksi dengan pihak berelasi dan
pihak ketiga j. By transactions with related party and third party Pada tanggal 30 September 2021 dan 31 Desember
2020, tidak terdapat efek-efek dari pihak berelasi.
As at 30 September 2021 and 31 December 2020, there were no marketable securities from related party.
k. Informasi pokok lainnya sehubungan dengan efek-
efek k. Other significant information relating to
marketable securities Informasi peringkat atas efek-efek berdasarkan
lembaga pemeringkat – PT Pemeringkat Efek Indonesia (PT Pefindo), Standard & Poor’s dan Moody’s diungkapkan pada Catatan 52 (vii).
Information on the rating of marketable securities based on rating agencies - PT Pemeringkat Efek Indonesia (PT Pefindo), Standard & Poor’s and Moody’s are disclosed in Note 52 (vii).
l. Transaksi Lindung Nilai l. Hedge Transaction Pada tanggal 14 Agustus 2018 Bank CIMB Niaga
melakukan lindung nilai atas nilai wajar obligasi korporasi sebesar USD 5.000.000 dengan kontrak swap tingkat suku bunga, dengan nilai nosional sebesar USD 5.000.000 (lihat Catatan 11).
As at 14 August 2018, Bank CIMB Niaga performed fair value hedged of corporate bonds of USD 5,000,000 using interest rate swap contracts with notional amount of USD 5,000,000 (refer to Note 11).
Pada tanggal 14 Agustus 2018 Bank CIMB Niaga melakukan lindung nilai atas nilai wajar obligasi korporasi sebesar USD 3.000.000 dengan kontrak swap tingkat suku bunga, dengan nilai nosional sebesar USD 3.000.000 (lihat Catatan 11).
As at 14 August 2018, Bank CIMB Niaga performed fair value hedged of corporate bonds of USD 3,000,000 using interest rate swap contracts with notional amount of USD 3,000,000 (refer to Note 11).
Pada tanggal 5 Desember 2018 Bank CIMB Niaga melakukan lindung nilai atas nilai wajar obligasi korporasi sebesar Rp 421.500 dengan kontrak swap tingkat suku bunga, dengan nilai nosional sebesar Rp 421.500 (lihat Catatan 11).
As at 5 December 2018, Bank CIMB Niaga performed fair value hedged of corporate bonds of Rp 421,500 using interest rate swap contracts with notional amount of Rp 421,500 (refer to Note 11).
Pada tanggal 15 April 2019 Bank CIMB Niaga melakukan lindung nilai atas nilai wajar obligasi korporasi sebesar Rp 100.000 dengan kontrak swap tingkat suku bunga, dengan nilai nosional sebesar Rp 100.000 (lihat Catatan 11).
As at 15 April 2019, Bank CIMB Niaga performed fair value hedged of corporate bonds of Rp 100,000 using interest rate swap contracts with notional amount of Rp 100,000 (refer to Note 11).
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued) l. Transaksi Lindung Nilai (lanjutan) l. Hedge Transaction (continued)
Pada tanggal 23 April 2019 Bank CIMB Niaga melakukan lindung nilai atas nilai wajar obligasi korporasi sebesar Rp 200.000 dengan kontrak swap tingkat suku bunga, dengan nilai nosional sebesar Rp 200.000 (lihat Catatan 11).
As at 23 April 2019, Bank CIMB Niaga performed fair value hedged of corporate bonds of Rp 200,000 using interest rate swap contracts with notional amount of Rp 200,000 (refer to Note 11).
Pada tanggal 30 September 2021 dan 31 Desember 2020, Bank CIMB Niaga telah melakukan evaluasi terhadap lindung nilai tersebut yang mana masih memenuhi kriteria akuntansi lindung nilai.
As at 30 September 2021 and 31 December 2020, Bank CIMB Niaga has performed the hedging evaluation of bond fair value which still meets the criteria of hedge accounting.
Hasil bersih dari keuntungan instrumen lindung nilai dan keuntungan/(kerugian) hedge item yang dilindungi nilainya (obligasi korporasi) disajikan pada tabel berikut ini:
The net effect of the gain from the hedging instrument and gain/(losses) from the hedged item (corporate bonds) are summarised below:
m. Informasi lain m. Other information
Selama tahun 2021, Bank CIMB Niaga telah menjual efek efek dengan jumlah nilai nominal sebesar Rp 6.705.690 dan USD 117,62 juta (31 Desember 2020: Rp13.130.739 dan USD 430,18 juta) dengan keuntungan sebesar Rp 8.619 (31 Desember 2020:
Rp 58.814) (lihat Catatan 40).
During 2021, Bank CIMB Niaga has sold marketable securities with total nominal value of Rp 6,705,690 and USD 117.62 million (31 Desember 2020: Rp 13,130,739 and USD 430.18 million) with gains amounted to Rp 8,619 (31 December 2020: Rp58,814) (refer to Note 40).
Pada tanggal 30 September 2021, efek-efek yang didasarkan pada prinsip perbankan syariah adalah sebesar Rp 100.000 (31 Desember 2020:
Rp 675.000).
As at 30 September 2021, marketable securities on sharia banking principle amounted to Rp 100,000 (31 December 2020: Rp 675,000).
Pada tanggal 30 September 2021, efek-efek akan jatuh tempo pada beberapa tanggal antara tanggal 4 Oktober 2021 sampai dengan tanggal 30 Juni 2050 (31 Desember 2020: 4 Januari 2021 sampai dengan tanggal 25 Februari 2060).
As at 30 September 2021, marketable securities will mature on various dates between 4 October 2021 up to 30 June 2050 (31 December 2020: 4 January 2021 up to 25 February 2060).
30 September/ 31 Desember/
September 2021 December 2020
Keuntungan/ (kerugian) instrumen lindung nilai 23,234 (8,409) Gains/ (losses) on hedging instrument
(Kerugian)/ keuntungan hedged item yang (Losses)/ gains on hedged item
berhubungan dengan risiko yang dilindung nilai (24,676) 6,948 attributable to hedged risk Kerugian bersih dari transaksi lindung nilai (1,442) (1,461) Net losses from hedging transaction