Obligasi I CIMB Niaga Auto Finance Tahun 2012
15. TAGIHAN DAN LIABILITAS AKSEPTASI ACCEPTANCE RECEIVABLES AND PAYABLES
a. Berdasarkan mata uang a. By currencies
2014 2013 2012
< 1 bulan 11,861 11,492 8,695 < 1 month
> 1 - ≤ 3 bulan 44,221 39,321 51,314 > 1 - ≤ 3 months
> 3 - ≤ 12 bulan 107,537 115,052 160,662 > 3 - ≤ 12 months
> 1 - ≤ 5 tahun 153,950 214,749 265,252 > 1 - ≤ 5 years
> 5 tahun - - - > 5 years
317,569 380,614 485,923
Dikurangi: Cadangan kerugian Less: Allowance for
2014 2013 2012
Saldo awal 21,634 6,348 1,500 Beginning balance
Pembentukan selama Impairment during the year
tahun berjalan (lihat Catatan 38) 1,447 15,286 4,848 (refer to Note 38)
Penghapusan selama tahun berjalan (763) - - Write-off during the year
Saldo akhir 22,318 21,634 6,348 Ending balance
2014 2013 2012
Tagihan akseptasi Acceptance receivables
Rupiah 845,829 713,869 495,581 Rupiah
Mata uang asing 4,273,777 4,697,873 2,605,639 Foreign currencies
5,119,606 5,411,742 3,101,220
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai - - - impairment losses
5,119,606 5,411,742 3,101,220
Liabilitas akseptasi Acceptance payables
Rupiah 839,448 713,869 436,214 Rupiah
Mata uang asing 4,273,779 4,697,873 2,595,160 Foreign currencies
5,113,227 5,411,742 3,031,374
(continued)
b. Berdasarkan kolektibilitas b. By collectibility Pada tanggal 31 Desember 2014, 2013, dan 2012,
seluruh tagihan akseptasi digolongkan sebagai Lancar.
As at 31 December 2014, 2013, and 2012, 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 2014, 2013, dan 2012,
tidak terdapat tagihan dan liabilitas akseptasi yang berasal dari pihak berelasi.
As at 31 December 2014, 2013, and 2012, 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:
2014 2013 2012
Tagihan akseptasi Acceptance receivables
Rupiah Rupiah
< 1 bulan 11,096 13,083 15,412 < 1 month
> 1 - ≤ 3 bulan 349,943 107,935 192,899 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 430,651 277,215 275,994 > 3 - ≤ 6 months
> 6 bulan 54,139 308,929 11,276 > 6 months
845,829 707,162 495,581
Mata uang asing Foreign currencies
< 1 bulan 7,275 8,467 9,732 < 1 month
> 1 - ≤ 3 bulan 506,343 253,022 432,954 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 2,918,648 1,824,746 1,909,597 > 3 - ≤ 6 months
> 6 bulan 841,511 2,618,345 253,356 > 6 months
4,273,777 4,704,580 2,605,639
5,119,606 5,411,742 3,101,220
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai - - - impairment losses
5,119,606 5,411,742 3,101,220
(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:
2014 2013 2012
Liabilitas akseptasi Acceptance payables
Rupiah Rupiah
< 1 bulan 11,096 11,163 15,412 < 1 month
> 1 - ≤ 3 bulan 349,024 324,006 183,394 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 425,190 288,050 237,408 > 3 - ≤ 6 months
> 6 bulan 54,138 83,943 - > 6 months
839,448 707,162 436,214
Mata uang asing Foreign currencies
< 1 bulan 7,275 27,773 7,546 < 1 month
> 1 - ≤ 3 bulan 506,343 308,764 426,423 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 2,918,648 2,118,471 1,907,835 > 3 - ≤ 6 months
> 6 bulan 841,513 2,249,572 253,356 > 6 months
4,273,779 4,704,580 2,595,160
5,113,227 5,411,742 3,031,374
2014 2013 2012
Tagihan akseptasi Acceptance receivables
Rupiah Rupiah
< 1 bulan 200,283 135,104 230,540 < 1 month
> 1 - ≤ 3 bulan 290,566 232,135 199,920 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 348,779 162,278 65,121 > 3 - ≤ 6 months
> 6 - ≤ 12 bulan 1,089 177,645 - > 6 - ≤ 12 months
> 1-5 tahun 5,112 - - > 1-5 years
845,829 707,162 495,581
Mata uang asing Foreign currencies
< 1 bulan 767,624 280,050 536,374 < 1 month
> 1 - ≤ 3 bulan 2,158,410 2,250,040 807,520 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 1,306,376 963,328 1,185,171 > 3 - ≤ 6 months
> 6 - ≤ 12 bulan 28,216 1,211,162 76,574 > 6 - ≤ 12 months
> 1-5 tahun 13,151 - - > 1-5 years
4,273,777 4,704,580 2,605,639
5,119,606 5,411,742 3,101,220
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai - - - impairment losses
5,119,606 5,411,742- 3,101,220
(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
2014 2013 2012
Liabilitas akseptasi Acceptance payables
Rupiah Rupiah
< 1 bulan 199,364 192,700 193,956 < 1 month
> 1 - ≤ 3 bulan 290,566 415,949 177,140 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 343,318 98,513 65,118 > 3 - ≤ 6 months
> 6 - ≤ 12 bulan 1,088 - - > 6 - ≤ 12 months
> 1-5 tahun 5,112 - - > 1-5 years
839,448 707,162 436,214
Mata uang asing Foreign currencies
< 1 bulan 767,624 336,612 530,058 < 1 month
> 1 - ≤ 3 bulan 2,158,411 2,618,634 805,115 > 1 - ≤ 3 months
> 3 - ≤ 6 bulan 1,306,376 1,720,304 1,183,413 > 3 - ≤ 6 months
> 6 - ≤ 12 bulan 28,216 29,030 76,574 > 6 - ≤ 12 months
> 1-5 tahun 13,152 - - > 1-5 years
4,273,779 4,704,580 2,595,160
5,113,227 5,411,742 3,031,374
2014 3 2013 2012
Metode harga perolehan 13,938 12,998 11,120 Cost method
Dikurangi: Cadangan kerugian . Less: Allowance for
penurunan nilai (890) (890) (899) impairment losses
13,048 12,108 10,221
Penyertaan saham berdasarkan metode harga perolehan
adalah: The details of investments in shares based on cost method
are as follows:
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 8,534 3.76 6,656 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/ 3.96 300 3.96 300 3.96 300 PT Sarana Yogya Ventura
Capital Ventura
PT Sarana Sumbar Ventura Modal/ 3.51 250 3.51 250 4.47 250 PT Sarana Sumbar Ventura
Capital Ventura
PT Sarana Bali Ventura Modal/ 4.68 250 4.68 250 5.02 250 PT Sarana Bali Ventura
Capital Ventura
PT Sarana Sulsel Ventura Modal/ 5.13 250 5.13 250 4.71 250 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 3.45 250 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 2.44 100 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 2.25 100 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 -1.04 89 0.05 -1.04 89 (under Rp 100 million)
13,938 12,998 11,120
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (890) (890) (899) impairment losses
13,048 12,108 10,221
2014 2013 2012
Perubahan dalam cadangan kerugian penurunan nilai
penyertaan adalah sebagai berikut: Movements in the allowance for impairment losses on investment are as follows:
Manajemen berpendapat bahwa jumlah cadangan kerugian
penurunan nilai tersebut telah memadai. Management believes that the above allowance for impairment losses is adequate.
17. ASET TETAP 17. FIXED ASSETS
2014 2013 2012
Saldo awal 890 899 999 Beginning balance
Pemulihan selama tahun berjalan Reversal during the year
(lihat Catatan 38) - (9) (100) (refer to Note 38)
Saldo akhir 890 890 899 Ending balance
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
Kendaraan bermotor 10,842 3,932 (572) - 14,202 Motor vehicles
2,449,874 379,083 (150,145) - 2,678,812
Nilai buku bersih 2,067,918 2,485,028 Net book value
2014
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
1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember/
January Additions Disposals Reclassification December
Harga perolehan Cost
Tanah 498,343 - - - 498,343 Land
Bangunan, termasuk renovasi Buildings, including renovation
dan Instalasi 844,223 129,317 (3,836) - 969,704 and installations
Perlengkapan, mesin, Office equipment, machine,
dan perabot kantor 1,552,933 290,501 (9,773) 1,564 1,835,225 and furniture
Aset tidak berwujud 394,539 101,374 (758) - 495,155 Intangible assets
Kendaraan bermotor 17,406 7,402 (3,554) - 21,254 Motor vehicles
3,307,444 528,594 (17,921) 1,564 3,819,681
Aset dalam penyelesaian 3,143 - - (1,564) 1,579 Construction in Progress
3,310,587 528,594 (17,921) - 3,821,260
Akumulasi penyusutan Accumulated depreciation
Bangunan, termasuk renovasi Buildings, including renovation
dan Instalasi 576,007 56,677 (3,706) - 628,978 and installations
Perlengkapan, mesin, Office equipment, machine,
dan perabot kantor 1,114,414 143,066 (8,691) - 1,248,789 and furniture
Aset tidak berwujud 209,245 65,569 (340) - 274,474 Intangible assets
Kendaraan bermotor 7,927 2,811 (2,224) - 8,514 Motor vehicles
1,907,593 268,123 (14,961) - 2,160,755
Nilai buku bersih 1,402,994 1,660,505 Net book value
2012
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, Bank CIMB Niaga dan pihak ketiga telah menandatangani kontrak penjualan tanah dan bangunan Menara CIMB Niaga Karawaci sebesar Rp 314.064.
Keuntungan setelah pajak atas penjualan ini dibukukan pada tahun berjalan (lihat Catatan 43) sebesar Rp 238.551.
Pembayaran uang muka (non-refundable) sebesar Rp 62,812 telah dilakukan pada tanggal 30 Desember 2014.
Included in the sale of fixed assets, in December 2014, Bank CIMB Niaga and third party has signed sale- purchase agreement 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 current year (refer to Note 43) amounting to Rp 238,551. Down-payment (non-refundable) of Rp 62,812 has been paid on 30 December 2014.
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 13.474 untuk tahun yang berakhir pada tanggal 31 Desember 2014 (2013:
Rp 8.988; 2012: Rp 1.505).
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 13,474 for the year ended 31 December 2014 (2013: Rp 8,988; 2012: Rp 1,505).
Pada tanggal 31 Desember 2014, Bank CIMB Niaga memiliki 204 (2013 dan 2012: 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 2015 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 2014, Bank CIMB Niaga has 204 (2013 and 2012: 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 2015 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 digunakan untuk menunjang aktivitas operasi Bank CIMB Niaga. Beberapa aset tersebut sudah disusutkan penuh dan masih digunakan dalam operasi Bank CIMB Niaga sebesar Rp 1.584.379 (2013: Rp 1.415.451).
All of the fixed assets as at the reporting date are fully used to support the Bank CIMB Niaga’s operation activities.
Several assets are fully depreciated and still used by the Bank CIMB Niaga in its operation amounting to Rp 1,584,379 (2013: Rp 1,415,451).
Pada tanggal 31 Desember 2014, aset tetap Bank CIMB Niaga berupa bangunan dan kendaraan bermotor telah diasuransikan kepada PT Lippo General Insurance Tbk dengan nilai pertanggungan Rp 1.815.413 (2013:
Rp 1.722.428; 2012: Rp 1.659.977) dan USD 224 juta (2013: USD 85 juta; 2012: USD 89 juta). Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian atas aset yang diasuransikan.
As at 31 December 2014, fixed assets, including buildings and motor vehicles, have been insured by PT Bank CIMB Niaga to PT Lippo General Insurance Tbk with an insured amount of Rp 1,815,413 (2013: Rp 1,722,428; 2012:
Rp 1,659,977) and USD 224 million (2013: USD 85 million;
2012: USD 89 million). Management believes that the insured amount is adequate to cover possible losses of these assets.
2014 2013 2012
Hasil penjualan aset tetap 304,265 1,372 1,665 Proceeds from sale of fixed assets
Nilai buku bersih (61,626) (840) (1,455) Net book value
Keuntungan penjualan 242,639 532 210 Gains from sale
Aset dalam penyelesaian pada 31 Desember 2014 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 antara 40% - 50% (2013: 5% - 10%). Selain itu, Bank CIMB Niaga juga memiliki aset dalam penyelesaian berupa bangunan. Konstruksi tersebut diperkirakan akan selesai Maret 2015 dengan persentase penyelesaian hingga saat ini adalah antara 90% - 95% (2013: 50% - 60%).
Construction in progress as at 31 December 2014 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 between 40% - 50%
(2013: 5% - 10%). In addition, Bank CIMB Niaga also has construction in progress building. Those constructions are estimated to be completed in March 2015 with current percentages of completion between 90% - 95% (2013:
50% - 60%).
Estimasi nilai wajar aset tetap (tanah dan bangunan berdasarkan nilai jual objek pajak) adalah sebesar Rp 2.425.019 pada tanggal 31 Desember 2014 (2013: Rp 2.235.661; 2012: Rp 2.250.204). 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 2,425,019 as at 31 December 2014 (2013: Rp 2,235,661; 2012: Rp 2,250,204). 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 bangunan, tidak ada perbedaan yang signifikan antara nilai wajar aset tetap dengan nilai tercatatnya.
There are no fixed assets pledged by Bank CIMB Niaga for collateral. There is no significant difference between the fair value and carrying value of property, plant and equipment other than land and building.
Manajemen telah mengkaji ulang estimasi umur ekonomis, metode penyusutan, dan nilai residu aset tetap pada tanggal 31 Desember 2014.
Management has reviewed the economic useful life, depreciation method, and residual value of fixed assets as at 31 December 2014.
18. ASET YANG DIAMBIL ALIH 18. FORECLOSED ASSETS
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.
2014 2013 2012
Aset yang diambil alih 720,804 182,389 164,636 Foreclosed assets
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (16,480) (8,004) (3,292) impairment losses
704,324 174,385 161,344
Mutasi cadangan kerugian penurunan 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.