Obligasi I Bank CIMB Niaga Tahun 2011 dengan
15. TAGIHAN DAN LIABILITAS AKSEPTASI ACCEPTANCE RECEIVABLES AND PAYABLES
a. Berdasarkan mata uang a. By currencies
2015 2014 2013
< 1 bulan 6,941 11,861 11,492 < 1 month
> 1 - ≤ 3 bulan 28,333 44,221 39,321 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 73,992 107,537 115,052 > 3 - ≤ 12 months
> 1 - ≤ 5 tahun 100,681 153,950 214,749 > 1 - ≤ 5 years
209,947 317,569 380,614
Dikurangi: Cadangan kerugian Less: Allowance for
2015 2014 2013
Saldo awal 22,318 21,634 6,348 Beginning balance
Pembentukan selama Impairment during the year
tahun berjalan (lihat Catatan 38) 6,435 1,447 15,286 (refer to Note 38)
Penghapusan selama tahun berjalan (6,509) (763) - Write-off during the year
Saldo akhir 22,244 22,318 21,634 Ending balance
2015 2014 2013
Tagihan akseptasi Acceptance receivables
Rupiah 1,026,739 845,829 713,869 Rupiah
Mata uang asing 3,225,110 4,273,777 4,697,873 Foreign currencies
4,251,849 5,119,606 5,411,742
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai - - - impairment losses
4,251,849 5,119,606 5,411,742
Liabilitas akseptasi Acceptance payables
Rupiah 964,978 839,448 713,869 Rupiah
Mata uang asing 3,225,109 4,273,779 4,697,873 Foreign currencies
4,190,087 5,113,227 5,411,742
(continued)
b. Berdasarkan kolektibilitas b. By collectibility Pada tanggal 31 Desember 2015, 2014 dan 2013,
seluruh tagihan akseptasi digolongkan sebagai Lancar.
As at 31 December 2015, 2014 and 2013, all acceptance receivables were classified as Pass.
c. Berdasarkan transaksi dengan pihak berelasi dan pihak ketiga
c. By transactions with related party and third party
Pada tanggal 31 Desember 2015, 2014 dan 2013, tidak terdapat tagihan dan liabilitas akseptasi yang berasal dari pihak berelasi.
As at 31 December 2015, 2014 and 2013, there were no acceptance receivables and payables from related party.
d. Berdasarkan jangka waktu perjanjian d. By term of agreements Tagihan dan liabilitas akseptasi berdasarkan jangka
waktu perjanjian adalah: The acceptance receivables and payables classified according to term of agreements are as follows:
2015 2014 2013
Tagihan akseptasi Acceptance receivables
Rupiah Rupiah
< 1 bulan - 11,096 13,083 < 1 month
> 1 - ≤ 3 bulan 399,019 349,943 107,935 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 616,009 430,651 277,215 > 3 - ≤ 6 months
> 6 bulan 11,711 54,139 308,929 > 6 months
1,026,739 845,829 707,162
Mata uang asing Foreign currencies
< 1 bulan 2,577 7,275 8,467 < 1 month
> 1 - ≤ 3 bulan 443,117 506,343 253,022 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 2,087,405 2,918,648 1,824,746 > 3 - ≤ 6 months
> 6 bulan 692,011 841,511 2,618,345 > 6 months
3,225,110 4,273,777 4,704,580
4,251,849 5,119,606 5,411,742
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai - - - impairment losses
4,251,849 5,119,606 5,411,742
(continued)
d. Berdasarkan jangka waktu perjanjian(lanjutan) d. By term of agreements(continued) Tagihan dan liabilitas akseptasi berdasarkan jangka
waktu perjanjian adalah (lanjutan): The acceptance receivables and payables classified according to term of agreements are as follows (continued):
e. Berdasarkan jatuh tempo e. By maturity date
Tagihan dan liabilitas akseptasi berdasarkan sisa
umur sampai dengan jatuh tempo adalah: The acceptance receivables and payables classification according to remaining period to maturity are as follows:
2015 2014 2013
Liabilitas akseptasi Acceptance payables
Rupiah Rupiah
< 1 bulan - 11,096 11,163 < 1 month
> 1 - ≤ 3 bulan 374,014 349,024 324,006 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 579,253 425,190 288,050 > 3 - ≤ 6 months
> 6 bulan 11,711 54,138 83,943 > 6 months
964,978 839,448 707,162
Mata uang asing Foreign currencies
< 1 bulan 2,577 7,275 27,773 < 1 month
> 1 - ≤ 3 bulan 443,117 506,343 308,764 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 2,087,405 2,918,648 2,118,471 > 3 - ≤ 6 months
> 6 bulan 692,010 841,513 2,249,572 > 6 months
3,225,109 4,273,779 4,704,580
4,190,087 5,113,227 5,411,742
2015 2014 2013
Tagihan akseptasi Acceptance receivables
Rupiah Rupiah
< 1 bulan 138,310 200,283 135,104 < 1 month
> 1 - ≤ 3 bulan 419,077 290,566 232,135 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 465,329 348,779 162,278 > 3 - ≤ 6 months
> 6 - ≤ 12 bulan 1,341 1,089 177,645 > 6 - ≤ 12 months
> 1-5 tahun 2,682 5,112 - > 1-5 years
1,026,739 845,829 707,162
Mata uang asing Foreign currencies
< 1 bulan 641,393 767,624 280,050 < 1 month
> 1 - ≤ 3 bulan 1,002,614 2,158,410 2,250,040 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 1,532,818 1,306,376 963,328 > 3 - ≤ 6 months
> 6 - ≤ 12 bulan 48,285 28,216 1,211,162 > 6 - ≤ 12 months
> 1-5 tahun - 13,151 - > 1-5 years
3,225,110 4,273,777 4,704,580
4,251,849 5,119,606 5,411,742
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai - - - impairment losses
4,251,849 5,119,606 5,411,742
- -
(continued)
e. Berdasarkan jatuh tempo(lanjutan) e. By maturity date(continued) Tagihan dan liabilitas akseptasi berdasarkan sisa
umur sampai dengan jatuh tempo adalah (lanjutan): The acceptance receivables and payables classification according to remaining period to maturity are as follows (continued):
f. Cadangan kerugian penurunan nilai f. Allowance for impairment losses Manajemen berpendapat bahwa tidak terdapat
penurunan nilai atas tagihan akseptasi sehingga tidak diperlukan cadangan kerugian penurunan nilai.
Management believes that there is no impaired acceptance receivables, therefore no allowance for impairment losses is needed.
16. PENYERTAAN 16. INVESTMENTS
2015 2014 2013
Liabilitas akseptasi Acceptance payables
Rupiah Rupiah
< 1 bulan 89,471 199,364 192,700 < 1 month
> 1 - ≤ 3 bulan 410,747 290,566 415,949 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 460,737 343,318 98,513 > 3 - ≤ 6 months
> 6 - ≤ 12 bulan 1,341 1,088 - > 6 - ≤ 12 months
> 1-5 tahun 2,682 5,112 - > 1-5 years
964,978 839,448 707,162
Mata uang asing Foreign currencies
< 1 bulan 641,392 767,624 336,612 < 1 month
> 1 - ≤ 3 bulan 1,002,614 2,158,411 2,618,634 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 1,532,818 1,306,376 1,720,304 > 3 - ≤ 6 months
> 6 - ≤ 12 bulan 48,285 28,216 29,030 > 6 - ≤ 12 months
> 1-5 tahun - 13,152 - > 1-5 years
3,225,109 4,273,779 4,704,580
4,190,087 5,113,227 5,411,742
2015 2014 2013
Metode harga perolehan 13,938 13,938 12,998 Cost method
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (890) (890) (890) impairment losses
13,048 13,048 12,108
Penyertaan saham berdasarkan metode harga perolehan
adalah: The details of investments in shares based on cost method
are as follows:
Tidak terdapat perubahan dalam cadangan kerugian penurunan nilai penyertaan untuk tahun yang berakhir 31 Desember 2015, 2014 dan 2013.
No movements in the allowance for impairment losses on
investment for the year ended
31 December 2015, 2014 and 2013.
Manajemen berpendapat bahwa jumlah cadangan kerugian
penurunan nilai tersebut telah memadai. Management believes that the above allowance for impairment losses is adequate.
Persentase Nilai Persentase Nilai Persentase Nilai
Kepemilikan/ Nominal/ Kepemilikan/ Nominal/ Kepemilikan/ Nominal/
Jenis Usaha/ Percentage of Face Percentage of Face Percentage of Face
Nature of Ownership Value Ownership Value Ownership Value
Business (%) Rp (%) Rp (%) Rp
Metode Harga Perolehan Cost method
Pihak berelasi Related parties
Asuransi jiwa/
PT CIMB Sun Life Life insurance 3.76 9,474 3.76 9,474 3.76 8,534 PT CIMB Sun Life
Pihak Ketiga Third parties
PT Bank Muamalat Perbankan/ 0.13 1,000 0.13 1,000 0.13 1,000 PT Bank Muamalat
Indonesia Tbk Banking Indonesia Tbk
PT Sarana Jatim Ventura Modal/ 5.81 500 5.81 500 5.81 500 PT Sarana Jatim Ventura
Capital Ventura
PT Sarana Yogya Ventura Modal/ 3.95 300 3.96 300 3.96 300 PT Sarana Yogya Ventura
Capital Ventura
PT Sarana Sumbar Ventura Modal/ 3.51 250 3.51 250 3.51 250 PT Sarana Sumbar Ventura
Capital Ventura
PT Sarana Bali Ventura Modal/ 4.68 250 4.68 250 4.68 250 PT Sarana Bali Ventura
Capital Ventura
PT Sarana Sulsel Ventura Modal/ 5.13 250 5.13 250 5.13 250 PT Sarana Sulsel Ventura
Capital Ventura
PT Sarana Sumsel Ventura Modal/ 3.58 250 3.58 250 3.58 250 PT Sarana Sumsel Ventura
Capital Ventura
PT Sarana Jateng Ventura Modal/ 3.44 250 3.44 250 3.44 250 PT Sarana Jateng Ventura
Capital Ventura
PT Bhakti Sarana Ventura Modal/ 2.71 225 2.71 225 2.71 225 PT Bhakti Sarana Ventura
Capital Ventura
PT Sarana Papua Ventura Modal/ 5.63 200 5.63 200 5.63 200 PT Sarana Papua Ventura
Capital Ventura
PT Sarana Lampung Ventura Modal/ 2.53 150 2.53 150 2.53 150 PT Sarana Lampung Ventura
Capital Ventura
PT Sarana Surakarta Ventura Modal/ 1.85 150 1.85 150 1.85 150 PT Sarana Surakarta Ventura
Capital Ventura
PT Sarana Kalbar Ventura Modal/ 2.45 100 2.45 100 2.45 100 PT Sarana Kalbar Ventura
Capital Ventura
PT Sarana Sulut Ventura Modal/ 2.85 100 2.85 100 2.85 100 PT Sarana Sulut Ventura
Capital Ventura
PT Sarana Maluku Ventura Modal/ 2.73 100 2.73 100 2.73 100 PT Sarana Maluku Ventura
Capital Ventura
PT Sarana Jambi Ventura Modal/ 2.24 100 2.24 100 2.24 100 PT Sarana Jambi Ventura
Capital Ventura
PT Sarana Riau Ventura Modal/ 1.36 100 1.36 100 1.36 100 PT Sarana Riau Ventura
Capital Ventura
PT Sarana Aceh Ventura Modal/ 1.46 100 1.46 100 1.46 100 PT Sarana Aceh Ventura
Capital Ventura
Lainnya Lembaga pembiayaan/ Others
(dibawah Rp 100 juta) Leasing 0.05 - 1.56 89 0.05 - 1.56 89 0.05 - 1.04 89 (under Rp 100 million)
13,938 13,938 12,998
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (890) (890) (890) impairment losses
13,048 13,048 12,108
2015 2014 2013
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember/
January Additions Disposals Reclassification December
Harga perolehan Cost
Tanah 452,654 10,856 (568) - 462,942 Land
Bangunan, termasuk renovasi Buildings, including renovation
dan Instalasi 978,313 87,979 (6,563) 197,455 1,257,184 and installations
Perlengkapan, mesin Office equipment, machine
dan perabot kantor 2,350,424 411,156 (45,605) 1,230 2,717,205 and furniture
Aset tidak berwujud 882,088 139,234 - 1,076 1,022,398 Intangible asset
Kendaraan bermotor 29,641 237 (4,208) 145 25,815 Motor vehicles
4,693,120 649,462 (56,944) 199,906 5,485,544
Aset dalam penyelesaian 470,720 655,797 - (199,906) 926,611 Construction in Progress
5,163,840 1,305,259 (56,944) - 6,412,155
Akumulasi penyusutan Accumulated depreciation
Bangunan, termasuk renovasi Buildings, including renovation
dan Instalasi 601,166 42,728 (6,166) - 637,728 and installations
Perlengkapan, mesin Office equipment, machine
dan perabot kantor 1,594,937 238,971 (45,482) - 1,788,426 and furniture
Aset tidak berwujud 468,507 139,908 - - 608,415 Intangible asset
Kendaraan bermotor 14,202 4,351 (2,818) - 15,735 Motor vehicles
2,678,812 425,958 (54,466) - 3,050,304
Nilai buku bersih 2,485,028 3,361,851 Net book value
2015
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember/
January Additions Disposals Reclassification Desember
Harga perolehan Cost
Tanah 497,182 328 (44,856) - 452,654 Land
Bangunan, termasuk renovasi Buildings, including renovation
dan Instalasi 1,110,327 24,928 (158,848) 1,906 978,313 and installations
Perlengkapan, mesin Office equipment, machine
dan perabot kantor 2,050,042 304,637 (7,853) 3,598 2,350,424 and furniture
Aset tidak berwujud 637,512 255,646 (9,124) (1,946) 882,088 Intangible assets
Kendaraan bermotor 24,015 10,019 (4,416) 23 29,641 Motor vehicles
4,319,078 595,558 (225,097) 3,581 4,693,120
Aset dalam penyelesaian 198,714 275,587 - (3,581) 470,720 Construction in Progress
4,517,792 871,145 (225,097) - 5,163,840
Akumulasi penyusutan Accumulated depreciation
Bangunan, termasuk renovasi Buildings, including renovation
dan Instalasi 680,101 63,256 (142,191) - 601,166 and installations
Perlengkapan, mesin Office equipment, machine
dan perabot kantor 1,402,117 200,046 (7,226) - 1,594,937 and furniture
Aset tidak berwujud 356,814 111,849 (156) - 468,507 Intangible assets
2014
Rincian keuntungan penjualan aset tetap adalah: Details of gains from the sale of fixed assets are as follows:
Termasuk di dalam penjualan aset tetap pada bulan Desember 2014 adalah, penjualan tanah dan bangunan Menara CIMB Niaga Karawaci sebesar Rp 314.064.
Keuntungan setelah pajak atas penjualan ini dibukukan pada tahun 2014 sebesar Rp 238.551.
Included in the sale of fixed assets in December 2014 was, the sale of land and building of Menara CIMB Niaga Karawaci amounting to Rp 314,064. Gain on sale after tax of this transaction is booked in 2014 profit/loss amounting to Rp 238,551.
Pengurangan aset tetap termasuk penghapusbukuan aset tetap berupa mesin kantor, peralatan, dan perabot kantor serta kendaraan bermotor yang tidak ada, rusak dan tidak terpakai dengan nilai buku sebesar Rp 283 untuk tahun yang berakhir pada tanggal 31 Desember 2015 (2014:
Rp 13.474; 2013: Rp 8.988).
The disposals of fixed assets include the write-off, damaged and unused office machines and furnitures, equipments, and motor vehicles with book value of Rp 283 for the year ended 31 December 2015 (2014: Rp 13,474; 2013: Rp 8,988).
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember/
January Additions Disposals Reclassification December
Harga perolehan Cost
Tanah 498,343 387 (1,548) - 497,182 Land
Bangunan, termasuk renovasi Buildings, including renovation
dan Instalasi 969,704 156,414 (17,879) 2,088 1,110,327 and installations
Perlengkapan, mesin Office equipment, machine
dan perabot kantor 1,835,225 229,151 (14,612) 278 2,050,042 and furniture
Aset tidak berwujud 495,155 142,233 (820) 944 637,512 Intangible assets
Kendaraan bermotor 21,254 4,489 (1,886) 158 24,015 Motor vehicles
3,819,681 532,674 (36,745) 3,468 4,319,078
Aset dalam penyelesaian 1,579 200,603 - (3,468) 198,714 Construction in Progress
3,821,260 733,277 (36,745) - 4,517,792
Akumulasi penyusutan Accumulated depreciation
Bangunan, termasuk renovasi Buildings, including renovation
dan Instalasi 628,978 65,507 (14,384) - 680,101 and installations
Perlengkapan, mesin Office equipment, machine
dan perabot kantor 1,248,789 164,677 (11,349) - 1,402,117 and furniture
Aset tidak berwujud 274,474 82,394 (54) - 356,814 Intangible assets
Kendaraan bermotor 8,514 3,458 (1,130) - 10,842 Motor vehicles
2,160,755 316,036 (26,917) - 2,449,874
Nilai buku bersih 1,660,505 2,067,918 Net book value
2013
2015 2014 2013
Hasil penjualan aset tetap 4,262 304,265 1,372 Proceeds from sale of fixed assets
Nilai buku bersih (2,195) (61,626) (840) Net book value
Keuntungan 2,067 242,639 532 Gain
Pada tanggal 31 Desember 2015, Bank CIMB Niaga memiliki 210 (2014: 204; 2013: 206) bidang tanah, dengan sertifikat Hak Guna Bangunan (HGB) yang mempunyai
masa manfaat 20 (dua puluh) hingga
40 (empat puluh) tahun. Masa berlaku Hak Guna Bangunan (HGB) berakhir antara tahun 2016 sampai dengan 2041.
Manajemen berpendapat tidak terdapat masalah dengan perpanjangan hak atas tanah karena seluruh tanah diperoleh secara sah dan didukung dengan bukti kepemilikan yang memadai.
As at 31 December 2015, Bank CIMB Niaga has 210 (2014: 204; 2013: 206) plots of land, respectively, with
“Hak Guna Bangunan” (HGB) titles which have an economic useful life of 20 (twenty) to 40 (forty) years. The landrights (HGB) have expiry date ranging from 2016 until 2041. Management believes that there will be no difficulty in obtaining the extension of the landrights as all the land was acquired legally and was supported by sufficient evidence of ownership.
Seluruh aset tetap yang ada pada tanggal pelaporan 31 Desember 2015 digunakan untuk menunjang aktivitas operasi Bank CIMB Niaga. Beberapa aset tersebut sudah disusutkan penuh dan masih digunakan dalam operasi Bank CIMB Niaga sebesar Rp 1.730.303 (2014: Rp 1.584.379; 2013: Rp 1.415.451).
All of the fixed assets as at the reporting date 31 December 2015 are fully used to support Bank CIMB Niaga’s operation activities. Several assets are fully depreciated and still used by Bank CIMB Niaga in its
operation amounting to Rp 1,730,303
(2014: Rp 1,584,379; 2013: Rp 1,415,451).
Pada tanggal 31 Desember 2015, aset tetap Bank CIMB Niaga berupa bangunan dan kendaraan bermotor telah diasuransikan kepada PT Lippo General Insurance Tbk dengan nilai pertanggungan sebesar Rp 2.976.887 (2014: Rp 1.815.413; 2013: Rp 1.722.428) dan USD 166 juta (2014: USD 224 juta; 2013: USD 85 juta). Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian atas aset yang diasuransikan.
As at 31 December 2015, fixed assets, including buildings and motor vehicles has been insured by Bank CIMB Niaga to PT Lippo General Insurance Tbk with an insured amount of Rp 2,976,887 (2014: Rp 1,815,413; 2013: Rp 1,722,428) and USD 166 million (2014: USD 224 million; 2013: USD 85 million). Management believes that the insured amount is adequate to cover possible losses of these assets.
Aset dalam penyelesaian pada tanggal 31 Desember 2015 sebagian besar terdiri dari perangkat keras dan aset tidak berwujud yang berkaitan denganbanking system di Bank CIMB Niaga. Konstruksi tersebut diperkirakan akan selesai di tahun 2016 dengan persentase penyelesaian hingga saat ini adalah 95% (2014: 40% - 50%; 2013: 5% - 10%).
Construction in progress as at 31 December 2015 mainly comprised of the hardware and intangible asset in relation to the banking system in Bank CIMB Niaga. Those constructions are estimated to be completed in 2016 with current percentages of completion of 95%
(2014: 40% - 50%; 2013: 5% - 10%).
Estimasi nilai wajar aset tetap (tanah dan bangunan berdasarkan nilai jual objek pajak) adalah sebesar Rp 2.768.030 pada tanggal 31 Desember 2015 (2014: Rp 2.425.019; 2013: Rp 2.235.661), level 3 – hierarki nilai wajar. Manajemen berpendapat tidak terdapat indikasi penurunan nilai atas aset tetap yang dimiliki Bank CIMB Niaga.
The estimated fair value of fixed assets (land and building based on tax object sale value) is Rp 2,768,030 as at 31 December 2015 (2014: Rp 2,425,019; 2013: Rp 2,235,661), level 3 – fair value hierarchy. Management believes that there is no indication of fixed asset impairment in the value of Bank CIMB Niaga’s fixed assets.
Tidak terdapat aset tetap yang digunakan Bank CIMB
Niaga sebagai jaminan pinjaman. Selain tanah dan There are no fixed assets pledged by Bank CIMB Niaga for collateral. There is no significant difference between the
Agunan yang diambil alih untuk penyelesaian kredit dicatat dalam akun “Aset yang Diambil Alih” (AYDA). Rincian dalam akun ini adalah:
Foreclosed assets in settlement of loans are included under “Foreclosed assets” account. The details in this account are as follows:
Berdasarkan Peraturan BI (PBI) No. 14/15/PBI/2012 tanggal 24 Oktober 2012 tentang “Penilaian Kualitas Aktiva Bank Umum”, khususnya AYDA, Bank CIMB Niaga diwajibkan untuk melakukan upaya penyelesaian terhadap AYDA yang dimiliki.
Based on BI Regulation (PBI) No. 14/15/PBI/2012 dated 24 October 2012 regarding with “Asset Quality Ratings for Commercial Banks” and particularly on the foreclosed assets, Bank CIMB Niaga is required to have an action plan for settlement of its foreclosed assets.
Mutasi cadangan kerugian penurunan nilai AYDA adalah: The changes in allowance for impairment losses of foreclosed assets are as follows:
Manajemen berpendapat bahwa cadangan kerugian penurunan nilai yang telah dibentuk cukup untuk menutup kemungkinan kerugian atas AYDA.
Management believes that the above allowance for impairment losses is adequate to cover possible losses on foreclosed assets.