a. Berdasarkan jenis, mata uang, dan nama bank
(lanjutan) a. By type, currency, and bank’s name (continued)
Pada tanggal 31 Maret 2023, penempatan yang didasarkan pada prinsip perbankan syariah sebesar Rp 7.200.241 (31 Desember 2022: Rp 6.001.583).
As at 31 March 2023, placement based on sharia banking principle amounted to Rp 7,200,241 (31 December 2022: Rp 6,001,583).
Pada tanggal 31 Maret 2023, terdapat penempatan pada bank lain yang mengalami penurunan nilai yaitu penempatan pada Indover Bank sebesar Rp 8.484 (31 Desember 2022: Rp 8.808).
As at 31 March 2023, there was impaired placement with other bank which is placement in Indover Bank amounted to Rp 8,484 (31 December 2022: Rp 8,808).
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 31 Maret 2023 dan 31 Desember 2022,
tidak terdapat penempatan pada pihak berelasi. As at 31 March 2023 and 31 December 2022, there was no placement with related party.
31 Maret/ 31 Desember/
March 2023 December 2022
Lancar 14,847,436 14,869,794 Pass
Macet 8,484 8,808 Loss
14,855,920
14,878,602
Dikurangi: Less:
Cadangan kerugian penurunan nilai (8,484) (8,808) Allowance for impairment losses 14,847,436
14,869,794
31 Maret/ 31 Desember/
March 2023 December 2022
Konvensional Conventional
Tahap 1 7,647,195 8,868,211 Stage 1
Tahap 3 8,484 8,808 Stage 3
7,655,679
8,877,019
Syariah 7,200,241 6,001,583 Sharia
Dikurangi: Less:
Cadangan kerugian penurunan nilai (8,484) (8,808) Allowance for impairment losses 14,847,436
14,869,794
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 31 Maret 2023 dan 31 Desember 2022,
tidak terdapat penempatan yang dijaminkan. As at 31 March 2023 and 31 December 2022, 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 *
31 Maret/ 31 Desember/
March 2023 December 2022
< 1 bulan 14,855,920 14,878,602 < 1 month
Cadangan kerugian penurunan nilai (8,484) (8,808) Less: Allowance for impairment losses 14,847,436
14,869,794
31 Maret/ 31 Desember/
March 2023 December 2022
Rupiah 5.00% 4.75% Rupiah
Mata Uang Asing 3.83% 2.13% 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 8,868,211 - - 8,808 8,877,019 6,001,583 14,878,602 Beginning balance Penambahan penempatan baru 335,967,480 - - - 335,967,480 22,491,886 358,459,366 New placement originated Pelepasan penempatan (337,188,496) - - - (337,188,496) (21,293,228) (358,481,724) Derecognition of placement Lain-lain *) - - - (324) (324) - (324) Others *) Saldo akhir 7,647,195 - - 8,484 7,655,679 7,200,241 14,855,920 Ending balance
31 Maret/March 2023 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 21,320,023 - - 8,064 21,328,087 9,025,830 30,353,917 Beginning balance Penambahan penempatan baru 1,199,260,787 - - - 1,199,260,787 112,004,257 1,311,265,044 New placement originated Pelepasan penempatan (1,211,712,599) - - - (1,211,712,599) (115,028,504) (1,326,741,103) Derecognition of placement Lain-lain *) - - - 744 744 - 744 Others *) Saldo akhir 8,868,211 - - 8,808 8,877,019 6,001,583 14,878,602 Ending balance
31 Desember/December 2022 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.
Tahap/ Tahap/
Stage 3 Stage 3
Tahap/ Tahap/ Kolektif/ Individual/ Jumlah/ Syariah/ Jumlah/
Stage 1 Stage 2 Collective Individual Total Sharia Total
Saldo awal - - - 8,808 8,808 - 8,808 Beginning balance
Jumlah yang dibebankan pada laba/rugi: Total charged to income statement:
Pemulihan selama periode berjalan - - - - - - - Reversal during the period
Lain-lain *) - - - (324) (324) - (324) Others *)
Saldo akhir - - - 8,484 8,484 - 8,484 Ending balance
31 Maret/March 2023 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 68 - - 8,064 8,132 - 8,132 Beginning balance
Jumlah yang dibebankan pada laba/rugi: Total charged to income statement:
Pemulihan selama periode berjalan (68) - - - (68) - (68) Reversal during the period
Lain-lain *) - - - 744 744 - 744 Others *)
Saldo akhir - - - 8,808 8,808 - 8,808 Ending balance
31 Desember/December 2022 Konvensional/Conventional
8. EFEK-EFEK 8. MARKETABLE SECURITIES a. Berdasarkan tujuan, jenis, dan mata uang a. By purpose, type, and currency
31 Maret/ 31 Desember/
March 2023 December 2022
Biaya perolehan diamortisasi Amortised cost
Rupiah Rupiah
Obligasi 1,124,500 1,294,500 Bonds
Premi yang belum diamortisasi 665 836 Unamortised premium
Nilai bersih 1,125,165 1,295,336 Net
Tagihan Wesel Ekspor 50,939 49,059 Bill receivables
Wesel Jangka Menengah 15,000 15,000 Medium Term Notes
Dolar Amerika Serikat United States Dollar
Tagihan Wesel Ekspor 57,686 116,937 Bill receivables
Jumlah biaya perolehan diamortisasi 1,248,790 1,476,332 Total amortised cost
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Rupiah Rupiah
Obligasi 3,398,500 4,148,500 Bonds
(Kerugian)/keuntungan yang belum Unrealised (losses)/gains on
direaliasi atas (penurunan)/kenaikan nilai (19,235) 2,115 (decrease)/increase in value
Premi yang belum diamortisasi 17,266 20,805 Unamortised premium
Nilai bersih 3,396,531 4,171,420 Net
Dolar Amerika Serikat United States Dollar
Obligasi 74,973 77,838 Bonds
Kerugian yang belum Unrealised losses on
direalisasi atas penurunan nilai (311) (921) decrease in value
Premi yang belum diamortisasi 69 236 Unamortised premium
Nilai bersih 74,731 77,153 Net
Jumlah nilai wajar melalui Total fair value through
penghasilan komprehensif lain 3,471,262 4,248,573 other comprehensive income
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Obligasi 940,120 93,880 Bonds
(Kerugian)/keuntungan yang belum Unrealised (losses)/gains on
direaliasi atas (penurunan)/kenaikan nilai (237) 1,843 (decrease)/increase in value
Nilai bersih 939,883 95,723 Net
Dolar Amerika Serikat United States Dollar
Obligasi 50,486 9,808 Bonds
Kerugian yang belum Unrealised losses on
direalisasi atas penurunan nilai (3,314) (2,343) decrease in value
Nilai bersih 47,172 7,465 Net
Jumlah nilai wajar melalui laba rugi 987,055 103,188 Total fair value through profit or loss
Jumlah efek-efek 5,707,107 5,828,093 Total marketable securities
Dikurangi: Cadangan kerugian penurunan nilai (16,617) (18,428) Less: Allowance for impairment losses 5,690,490
5,809,665
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued) b. Berdasarkan tujuan, jenis, mata uang dan penerbit b. By purpose, type, currency and issuer
31 Maret/ 31 Desember/
March 2023 December 2022
Biaya perolehan diamortisasi Amortised cost
Rupiah Rupiah
PT Polytama Propindo 220,500 220,500 PT Polytama Propindo
PT Ultrajaya Milk Industry Tbk 200,000 200,000 PT Ultrajaya Milk Industry Tbk PT Medco Energi Internasional Tbk 150,000 150,000 PT Medco Energi Internasional Tbk PT Eatwell Culinary Indonesia 100,000 100,000 PT Eatwell Culinary Indonesia PT Sinar Mas Resources and Technology Tbk 100,000 100,000 PT Sinar Mas Resources and Technology Tbk PT Chandra Asri Petrochemical Tbk 90,000 90,000 PT Chandra Asri Petrochemical Tbk PT Tower Bersama Infrastructure Tbk 75,000 75,000 PT Tower Bersama Infrastructure Tbk PT Telekomunikasi Indonesia (Persero) Tbk 58,000 58,000 PT Telekomunikasi Indonesia (Persero) Tbk Lembaga Pembiayaan Ekspor Indonesia 41,338 41,413 Lembaga Pembiayaan Ekspor Indonesia
PT Tunas Baru Lampung Tbk 34,960 34,968 PT Tunas Baru Lampung Tbk
PT Perusahaan Listrik Negara (Persero) 28,191 28,251 PT Perusahaan Listrik Negara (Persero) PT Sarana Multi Infrastruktur (Persero) 20,113 20,138 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 7,063 7,088 PT Adira Dinamika Multi Finance Tbk Perusahaan lainnya (Tagihan Wesel Ekspor) 50,939 49,059 Other companies (Bill receivables) PT Bank Rakyat Indonesia (Persero) Tbk - 169,978 PT Bank Rakyat Indonesia (Persero) Tbk
1,191,104
1,359,395
Dolar Amerika Serikat United States Dollar
Perusahaan lainnya (Tagihan Wesel Ekspor) 57,686 116,937 Other companies (Bill receivables)
Jumlah biaya perolehan diamortisasi 1,248,790 1,476,332 Total amortised cost
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)
31 Maret/ 31 Desember/
March 2023 December 2022
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Rupiah Rupiah
Lembaga Pembiayaan Ekspor Indonesia 638,093 638,147 Lembaga Pembiayaan Ekspor Indonesia PT Sarana Multigriya Finansial (Persero) 497,656 515,349 PT Sarana Multigriya Finansial (Persero) PT Adira Dinamika Multi Finance Tbk 290,912 395,658 PT Adira Dinamika Multi Finance Tbk
PT Astra Sedaya Finance 275,290 287,574 PT Astra Sedaya Finance
PT Sarana Multi Infrastruktur (Persero) 275,240 276,894 PT Sarana Multi Infrastruktur (Persero) PT Federal International Finance 268,732 118,075 PT Federal International Finance
PT Bussan Auto Finance 247,244 250,967 PT Bussan Auto Finance
PT Maybank Indonesia Finance 160,901 115,907 PT Maybank Indonesia Finance
PT Pegadaian (Persero) 119,934 221,374 PT Pegadaian (Persero)
PT Mandiri Tunas Finance 106,067 58,950 PT Mandiri Tunas Finance
PT Permodalan Nasional Madani 104,797 105,197 PT Permodalan Nasional Madani PT Ultrajaya Milk Industry Tbk 101,359 101,963 PT Ultrajaya Milk Industry Tbk PT Perusahaan Listrik Negara (Persero) 81,919 182,718 PT Perusahaan Listrik Negara (Persero) PT Tower Bersama Infrastructure Tbk 80,082 79,765 PT Tower Bersama Infrastructure Tbk PT Chandra Asri Petrochemical Tbk 60,528 172,263 PT Chandra Asri Petrochemical Tbk
PT Indosat Tbk 52,794 53,287 PT Indosat Tbk
PT Bank Tabungan Negara (Persero) Tbk 30,970 181,684 PT Bank Tabungan Negara (Persero) Tbk PT Toyota Astra Financial Services 4,013 4,045 PT Toyota Astra Financial Services PT Bank Maybank Indonesia Tbk - 351,428 PT Bank Maybank Indonesia Tbk
PT Bank Pan Indonesia Tbk - 60,175 PT Bank Pan Indonesia Tbk
3,396,531
4,171,420
Dolar Amerika Serikat United States Dollar
PT Pertamina (Persero) 74,731 77,153 PT Pertamina (Persero)
Jumlah nilai wajar melalui Total fair value through
penghasilan komprehensif lain 3,471,262 4,248,573 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)
31 Maret/ 31 Desember/
March 2023 December 2022
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
PT Astra Sedaya Finance 252,788 1,981 PT Astra Sedaya Finance
Lembaga Pembiayaan Ekspor Indonesia 132,683 214 Lembaga Pembiayaan Ekspor Indonesia PT Permodalan Nasional Madani 98,708 36,020 PT Permodalan Nasional Madani PT Tower Bersama Infrastructure Tbk 82,175 14,132 PT Tower Bersama Infrastructure Tbk PT Profesional Telekomunikasi Indonesia 70,029 - PT Profesional Telekomunikasi Indonesia PT Semen Indonesia (Persero) Tbk 64,057 2,126 PT Semen Indonesia (Persero) Tbk PT Indomobil Finance Indonesia 54,009 301 PT Indomobil Finance Indonesia
PT Mandiri Tunas Finance 49,516 623 PT Mandiri Tunas Finance
PT Bussan Auto Finance 44,548 15,423 PT Bussan Auto Finance
PT Bank Tabungan Negara (Persero) Tbk 20,647 - PT Bank Tabungan Negara (Persero) Tbk PT Sarana Multi Infrastruktur (Persero) 20,104 - PT Sarana Multi Infrastruktur (Persero) PT Maybank Indonesia Finance 19,900 50 PT Maybank Indonesia Finance PT Surya Artha Nusantara Finance 12,957 - PT Surya Artha Nusantara Finance PT Bank Rakyat Indonesia (Persero) Tbk 8,050 - PT Bank Rakyat Indonesia (Persero) Tbk PT Federal International Finance 4,924 - PT Federal International Finance PT Chandra Asri Petrochemical Tbk 3,501 - PT Chandra Asri Petrochemical Tbk PT Perusahaan Listrik Negara (Persero) 1,083 4,616 PT Perusahaan Listrik Negara (Persero)
PT Indosat Tbk 126 101 PT Indosat Tbk
PT Jakarta Lingkar Barat Satu 52 103 PT Jakarta Lingkar Barat Satu PT Merdeka Copper Gold Tbk 26 26 PT Merdeka Copper Gold Tbk PT Sarana Multigriya Finansial (Persero) - 14,966 PT Sarana Multigriya Finansial (Persero) PT Indah Kiat Pulp and Paper Tbk - 5,041 PT Indah Kiat Pulp and Paper Tbk
939,883
95,723
Dolar Amerika Serikat United States Dollar
PT Indonesia Asahan Aluminium (Persero) 25,954 - PT Indonesia Asahan Aluminium (Persero) PT Perusahaan Listrik Negara (Persero) 8,775 4,284 PT Perusahaan Listrik Negara (Persero)
PT Pertamina (Persero) 7,100 3,181 PT Pertamina (Persero)
PT Bank Mandiri (Persero) Tbk 5,343 - PT Bank Mandiri (Persero) Tbk 47,172
7,465
Jumlah nilai wajar melalui laba rugi 987,055 103,188 Total fair value through profit or loss
Jumlah efek-efek 5,707,107 5,828,093 Total marketable securities
Dikurangi: Cadangan kerugian penurunan nilai (16,617) (18,428) Less: Allowance for impairment losses 5,690,490
5,809,665
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
c. Berdasarkan sisa umur jatuh tempo c. By remaining period to maturity Saldo efek-efek pada tanggal 31 Maret 2023 dan
31 Desember 2022, berdasarkan sisa umur jatuh tempo adalah:
As at 31 March 2023 and 31 December 2022, the balance of marketable securities according to remaining periods to maturity are as follows:
d. Berdasarkan kolektibilitas dan tahapan d. By collectability and staging
Berdasarkan kolektibilitas By collectability
Berdasarkan tahapan By staging
31 Maret/ 31 Desember/
March 2023 December 2022
< 1 bulan 387,609 106,540 < 1 month
> 1 - ≤ 3 bulan 215,139 1,335,611 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 1,417,511 1,626,304 > 3 - ≤ 12 months
> 1 - ≤ 5 tahun 3,625,845 2,714,663 > 1 - ≤ 5 years
> 5 tahun 61,003 44,975 > 5 years
5,707,107
5,828,093
Dikurangi: Cadangan kerugian penurunan nilai (16,617) (18,428) Less: Allowance for impairment losses 5,690,490
5,809,665
31 Maret/ 31 Desember/
March 2023 December 2022
Lancar 5,692,107 5,813,093 Pass
Macet 15,000 15,000 Loss
5,707,107
5,828,093
Dikurangi: Cadangan kerugian penurunan nilai (16,617) (18,428) Less: Allowance for impairment losses 5,690,490
5,809,665
31 Maret/ 31 Desember/
March 2023 December 2022
Tahap 1 5,557,147 5,678,125 Stage 1
Tahap 2 34,960 34,968 Stage 2
Tahap 3 15,000 15,000 Stage 3
5,607,107
5,728,093
Syariah 100,000 100,000 Sharia
5,707,107
5,828,093
Dikurangi: Cadangan kerugian penurunan nilai (16,617) (18,428) Less: Allowance for impairment losses 5,690,490
5,809,665
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued) e. Efek-efek yang dijadikan jaminan e. Marketable securities pledged as collateral
Pada tanggal 31 Maret 2023 dan 31 Desember 2022, tidak terdapat efek-efek yang dijadikan jaminan untuk pinjaman yang diterima.
As at 31 March 2023 and 31 December 2022, 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
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:
*) Termasuk di dalam lain-lain adalah selisih kurs penjabaran mata uang asing Included in others are foreign exchange rate translation *)
*) Termasuk di dalam lain-lain adalah selisih kurs penjabaran mata uang asing Included in others are foreign exchange rate translation *)
31 Maret/ 31 Desember/
March 2023 December 2022
Perusahaan lain 5,707,107 5,828,093 Other companies
Dikurangi: Cadangan kerugian penurunan nilai (16,617) (18,428) Less: Allowance for impairment losses 5,690,490
5,809,665
31 Maret/ 31 Desember/
March 2023 December 2022
Rupiah 6.98% 7.20% Rupiah
Mata uang asing 4.31% 4.20% Foreign 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 5,678,125 34,968 - 15,000 5,728,093 100,000 5,828,093 Beginning balance
Perpindahan antar tahapan Transfer within stages
Pindah ke tahap 2 - - - - - - - Transfer to stage 2 Penambahan surat berharga 1,534,693 - - - 1,534,693 - 1,534,693 Additional of marketable securities Penjualan surat berharga (1,656,876) - - - (1,656,876) - (1,656,876) Derecognition of marketable securities
Lain-lain *) 1,205 (8) - - 1,197 - 1,197 Others *)
Saldo akhir 5,557,147 34,960 - 15,000 5,607,107 100,000 5,707,107 Ending balance
31 Maret/March 2023 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 10,076,984 - - 15,000 10,091,984 100,000 10,191,984 Beginning balance
Perpindahan antar tahapan Transfer within stages
Pindah ke tahap 2 (34,968) 34,968 - - - - - Transfer to stage 2 Penambahan surat berharga 1,180,495 - - - 1,180,495 - 1,180,495 Additional of marketable securities Penjualan surat berharga (5,590,790) - - - (5,590,790) - (5,590,790) Derecognition of marketable securities
Lain-lain *) 46,404 - - - 46,404 - 46,404 Others *)
Saldo akhir 5,678,125 34,968 - 15,000 5,728,093 100,000 5,828,093 Ending balance
31 Desember/December 2022 Konvensional/Conventional
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued) i. Cadangan kerugian penurunan nilai i. Allowance for impairment losses
Perubahan cadangan kerugian penurunan nilai adalah
sebagai berikut: Movements in the allowance for impairment losses are
as follows:
Perubahan cadangan kerugian penurunan nilai adalah untuk efek-efek dengan klasifikasi biaya perolehan diamortisasi.
Changes in allowance for impairment losses are for marketable securities classified as amortised costs.
Pada tanggal 31 Maret 2023 dan 31 Desember 2022, terdapat efek-efek yang mengalami penurunan nilai sebesar Rp 15.000.
As at 31 March 2023 and 31 December 2022, there was impairment loss marketable securities amounted to 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 31 Maret 2023 dan 31 Desember 2022,
tidak terdapat efek-efek dari pihak berelasi. As at 31 March 2023 dan 31 December 2022, 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).
Tahap/ Tahap/
Stage 3 Stage 3
Tahap/ Tahap/ Kolektif/ Individual/ Jumlah/ Syariah/ Jumlah/
Stage 1 Stage 2 Collective Individual Total Sharia Total
Saldo awal 2,029 1,171 - 15,000 18,200 228 18,428 Beginning balance
Jumlah yang dibebankan pada laba/rugi: Total charged to income statement:
Pemulihan selama periode berjalan (1,684) (127) - - (1,811) - (1,811) Reversal during the period
Saldo akhir 345 1,044 - 15,000 16,389 228 16,617 Ending balance
31 Maret/March 2023 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 828 - - 15,000 15,828 234 16,062 Beginning balance
Perpindahan antar tahapan Transfer within stages
Pindah ke tahap 2 (52) 52 - - - - - Transfer to stage 2
Jumlah yang dibebankan pada laba/rugi: Total charged to income statement:
Penambahan/(pemulihan) Additional/(reversal)
selama periode berjalan 1,253 1,119 - - 2,372 (6) 2,366 during the period
Saldo akhir 2,029 1,171 - 15,000 18,200 228 18,428 Ending balance
Konvensional/Conventional
31 Desember/December 2022
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued) 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 7 April 2022, Bank CIMB Niaga melakukan lindung nilai atas nilai wajar obligasi korporasi sebesar Rp 300.000 dengan kontrak swap tingkat suku bunga, dengan nilai nosional sebesar Rp 300.000 (lihat Catatan 11).
As at 7 April 2022, Bank CIMB Niaga performed fair value hedged of corporate bonds of Rp 300,000 using interest rate swap contracts with notional amount of Rp 300,000 (refer to Note 11).
Pada tanggal 31 Maret 2023 dan 31 Desember 2022, Bank CIMB Niaga telah melakukan evaluasi terhadap lindung nilai tersebut yang mana masih memenuhi kriteria akuntansi lindung nilai.
As at 31 March 2023 and 31 December 2022, 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 periode 31 Maret 2023, Bank CIMB Niaga telah menjual efek-efek dengan keuntungan sebesar Rp 21.475 (31 Desember 2022: Rp 49.992) (lihat Catatan 40).
During the period 31 March 2023, Bank CIMB Niaga has sold marketable securities with gains amounted to Rp 21,475 (31 December 2022: Rp 49,992) (refer to Note 40).
Pada tanggal 31 Maret 2023, efek-efek yang didasarkan pada prinsip perbankan syariah adalah sebesar Rp 100.000 (31 Desember 2022: Rp 100.000).
As at 31 March 2023, marketable securities on sharia banking principle amounted to Rp 100,000 (31 December 2022: Rp 100,000).
Pada tanggal 31 Maret 2023, efek-efek akan jatuh tempo pada beberapa tanggal antara tanggal 2 April 2023 sampai dengan tanggal 25 Februari 2060 (31 Desember 2022: 2 Januari 2023 sampai dengan tanggal 30 Juni 2050).
As at 31 March 2023, marketable securities will mature on various dates between 2 April 2023 up to 25 February 2060 (31 December 2022: 2 January 2023 up to 30 June 2050).
31 Maret/ 31 Desember/
March 2023 December 2022
(Kerugian)/keuntungan instrumen lindung nilai (200) 11,695 (Losses)/gains on hedging instrument
Kerugian hedged item yang Losses on hedged item
berhubungan dengan risiko yang dilindung nilai (631) (8,588) attributable to hedged risk (Kerugian)/keuntungan bersih dari transaksi lindung nilai (831) 3,107 Net (losses)/gains from hedging transaction