Obligasi I Obligasi I Bank CIMB Niaga Tahun 2011 dengan
11. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) DERIVATIVE RECEIVABLES AND PAYABLES (continued) d. Lindung nilai wajar dengan kontrak swap tingkat
suku bunga (IRS) (lanjutan) d. Fair value hedge using interest rate swap (IRS) contracts (continued)
ii) Obligasi yang diterbitkan ii) Bond Issued Pada tanggal 20 Juni 2014, Bank CIMB Niaga
menandatangani kontrak IRS dengan PT Bank ANZ Panin Tbk, dengan jumlah nosional sebesar Rp 250.000 dengan tujuan untuk melakukan lindung nilai atas risiko suku bunga pada sebagian eksposur Obligasi Berkelanjutan I Tahap I Tahun 2012 seri B yang diterbitkan pada tanggal 22 Oktober 2012 (lihat Catatan 28). Kontrak IRS tersebut akan jatuh tempo pada tanggal 30 Oktober 2017. Berdasarkan kontrak, Bank CIMB Niaga setuju untuk membayar bunga dengan suku bunga mengambang sebesar suku bunga JIBOR 3 (tiga) bulan – 0,7 dan menerima pembayaran bunga dengan suku bunga tetap sebesar 7,75% per tahun.
On 20 June 2014, Bank CIMB Niaga signed IRS contract with PT Bank ANZ Panin Tbk, with notional amount totalling to Rp 250,000 in order to hedge interest rate risk on certain portion of the Continuous Bonds I Phase I Year 2012 Series B exposure issued on 22 October 2012 (refer to Note 28). This contract will mature on 30 October 2017.
Based on the contract, Bank CIMB Niaga agrees to pay floating interest rate of 3 (three) months JIBOR – 0.7 and receives a fixed interest rate of 7.75%
per annum.
Sejak diterapkannya akuntansi lindung nilai wajar tersebut, manajemen telah memiliki dokumentasi mengenai hubungan antara instrumen lindung nilai dan item yang dilindung nilai dan juga tujuan manajemen risikonya serta strategi dalam melakukan berbagai transaksi lindung nilai.
Dokumentasi juga meliputi penilaian efektivitas lindung nilai dari derivatif yang digunakan sebagai instrumen lindung nilai dan item yang dilindung nilai. Penilaian ini dilakukan baik pada permulaan lindung nilai tersebut diterapkan dan pada saat- saat berikutnya secara berkelanjutan.
Starting from the implementation of fair value hedge accounting, management has been able to document the relationship between hedging instruments and hedged items, as well as its risk management objective and strategy for undertaking various hedge transactions.
The documentation also consists of hedge effectiveness assessment of derivatives, as the hedge instruments, against the hedged items. The assessment is tested at inception of the hedge and through out the period of the hedge.
Pada tanggal 30 Juni 2016 dan 31 Desember 2015, tidak terdapat tagihan dan liabilitas derivatif pada pihak berelasi.
As at 30 June 2016 and 31 December 2015, there were no derivative receivables and payables transactions with related party.
Kredit yang diberikan kepada pihak berelasi diungkapkan dalam Catatan 48. Informasi mengenai tingkat suku bunga dan jatuh tempo diungkapkan dalam Catatan 53 dan 55.
Loans to related parties are disclosed in Note 48.
Information in respect of interest rates and maturities are disclosed in Notes 53 and 55.
a. Berdasarkan jenis, mata uang, dan kualitas kredit a. By type, currency, and loan quality Kualitas kredit yang diberikan berdasarkan kredit yang
mengalami penurunan nilai dan tidak mengalami penurunan nilai serta penilaian secara kolektif dan individual
Loans quality based on impaired and unimpaired loans, and collectively and individually assessed
Mengalami penurunan nilai Tidak mengalami dan penilaian
penurunan nilai secara kolektif dan penilaian dan individual/
secara kolektif/ Impaired and Unimpaired collectively and
and collectively individually Jumlah/
assessed assessed Total
Pihak Berelasi Related parties
Rupiah Rupiah
Konsumsi 114,051 - 114,051 Consumer
Sub jumlah 114,051 - 114,051 Sub total
Pihak Ketiga Third parties
Rupiah Rupiah
Konsumsi 37,548,591 927,843 38,476,434 Consumer
Modal Kerja 66,056,680 2,793,486 68,850,166 Working capital
Investasi 36,756,239 1,774,817 38,531,056 Investment
Sub jumlah 140,361,510 5,496,146 145,857,656 Sub total
Dolar Amerika Serikat United States Dollar
Konsumsi 25,120 - 25,120 Consumer
Modal Kerja 15,466,143 1,512,750 16,978,893 Working capital
Investasi 3,763,388 1,534,522 5,297,910 Investment
Sub jumlah 19,254,651 3,047,272 22,301,923 Sub total
Dolar Singapura Singapore Dollar
Konsumsi - - - Consumer
Modal Kerja 278,754 - 278,754 Working capital
Investasi 156,607 6,211 162,818 Investment
Sub jumlah 435,361 6,211 441,572 Sub total
Euro Euro
Modal Kerja 2,057 - 2,057 Working capital
Konsumsi - - - Consumer
Sub jumlah 2,057 - 2,057 Sub total
160,053,579
8,549,629 168,603,208 160,167,630
8,549,629 168,717,259
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (3,349,019) (4,490,179) (7,839,198) impairment losses
Jumlah 156,818,611 4,059,450 160,878,061 Total
30 Juni/June 2016
12. KREDIT YANG DIBERIKAN (lanjutan) 12. LOANS (continued) a. Berdasarkan jenis, mata uang, dan kualitas kredit
(lanjutan) a. By type, currency, and loan quality (continued)
Kualitas kredit yang diberikan berdasarkan kredit yang mengalami penurunan nilai dan tidak mengalami penurunan nilai serta penilaian secara kolektif dan individual (lanjutan)
Loans quality based on impaired and unimpaired loans, and collectively and individually assessed (continued)
Mengalami penurunan nilai Tidak mengalami dan penilaian penurunan nilai secara kolektif
dan penilaian dan individual/
secara kolektif/ Impaired and Unimpaired collectively and
and collectively individually Jumlah/
assessed assessed Total
Pihak Berelasi Related parties
Rupiah Rupiah
Konsumsi 144,370 - 144,370 Consumer
Sub jumlah 144,370 - 144,370 Sub total
Pihak Ketiga Third parties
Rupiah Rupiah
Konsumsi 36,917,010 834,443 37,751,453 Consumer
Modal Kerja 67,121,246 2,781,009 69,902,255 Working capital
Investasi 36,178,486 1,365,477 37,543,963 Investment
Sub jumlah 140,216,742 4,980,929 145,197,671 Sub total
Dolar Amerika Serikat United States Dollar
Konsumsi 45,474 - 45,474 Consumer
Modal Kerja 15,447,874 2,274,323 17,722,197 Working capital
Investasi 5,572,598 1,590,892 7,163,490 Investment
Sub jumlah 21,065,946 3,865,215 24,931,161 Sub total
Dolar Singapura Singapore Dollar
Modal Kerja 233,836 - 233,836 Working capital
Investasi 216,897 6,935 223,832 Investment
Sub jumlah 450,733 6,935 457,668 Sub total
Euro Euro
Modal Kerja 2,108 - 2,108 Working capital
Sub jumlah 2,108 - 2,108 Sub total
161,735,529
8,853,079 170,588,608 161,879,899
8,853,079 170,732,978
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (2,543,631) (4,506,615) (7,050,246) impairment losses
Jumlah 159,336,268 4,346,464 163,682,732 Total
31 Desember/December 2015
a. Berdasarkan jenis, mata uang, dan kualitas kredit
(lanjutan) a. By type, currency, and loan quality (continued)
Kredit yang mengalami penurunan nilai berdasarkan penilaian secara kolektif dan individual pada tanggal 30 Juni 2016 dan 31 Desember 2015 adalah:
Impaired loans based on collective and individual assessment as at 30 June 2016 and 31 December 2015 are as follows:
Kualitas kredit yang diberikan berdasarkan kolektibilitas
sesuai ketentuan OJK/BI Loans quality based on collectibility according to OJK/BI regulation
Kolektif/ Individual/ Jumlah/
Collective Individual Total
Konsumsi 866,950 60,893 927,843 Consumer
Modal Kerja 596,389 3,709,847 4,306,236 Working capital
Investasi 569,180 2,746,370 3,315,550 Investment
2,032,519
6,517,110 8,549,629
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (4,490,179) impairment losses
4,059,450 30 Juni/June 2016
Kolektif/ Individual/ Jumlah/
Collective Individual Total
Konsumsi 770,590 63,853 834,443 Consumer
Modal Kerja 473,610 4,581,722 5,055,332 Working capital
Investasi 643,464 2,319,840 2,963,304 Investment
1,887,664
6,965,415 8,853,079
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (4,506,615) impairment losses
4,346,464 31 Desember/December 2015
Dalam
Perhatian Kurang
Khusus/ Lancar/
Lancar/ Special Sub- Diragukan/ Macet/ Jumlah/
Pass Mention Standard Doubtful Loss Total
Pihak Berelasi Related parties
Rupiah Rupiah
Konsumsi 114,051 - - - - 114,051 Consumer
Sub jumlah 114,051 - - - - 114,051 Sub Total
Pihak Ketiga Third parties
Rupiah Rupiah
Konsumsi 34,004,682 3,615,852 174,645 260,344 420,911 38,476,434 Consumer
Modal Kerja 64,083,689 2,392,254 156,719 489,400 1,728,104 68,850,166 Working capital
Investasi 33,171,940 3,987,551 376,915 150,900 843,750 38,531,056 Investment
Sub jumlah 131,260,311 9,995,657 708,279 900,644 2,992,765 145,857,656 Sub Total
Dolar Amerika Serikat United States Dollar
Konsumsi 15,780 9,340 - - - 25,120 Consumer
Modal Kerja 14,365,986 1,366,177 734 38,547 1,207,449 16,978,893 Working capital
Investasi 3,258,563 1,157,030 - - 882,317 5,297,910 Investment
Sub jumlah 17,640,329 2,532,547 734 38,547 2,089,766 22,301,923 Sub Total
Dolar Singapura Singapore Dollar
Modal Kerja 278,754 - - - - 278,754 Working capital
Investasi 156,607 - - - 6,211 162,818 Investment
Sub jumlah 435,361 - - - 6,211 441,572 Sub Total
Euro Euro
Modal Kerja 2,057 - - - - 2,057 Working capital
Sub jumlah 2,057 - - - - 2,057 Sub Total
149,452,109
12,528,204 709,013 939,191 5,088,742 168,717,259
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (7,839,198) impairment losses
Jumlah 160,878,061 Total
30 Juni/June 2016
12. KREDIT YANG DIBERIKAN (lanjutan) 12. LOANS (continued) a. Berdasarkan jenis, mata uang, dan kualitas kredit
(lanjutan) a. By type, currency, and loan quality (continued)
Kualitas kredit yang diberikan berdasarkan kolektibilitas sesuai ketentuan OJK/BI (lanjutan)
Loans quality based on collectibility according to OJK/BI regulation (continued)
Termasuk dalam kredit yang diberikan dalam Rupiah dan Dolar Amerika Serikat pada tanggal 30 Juni 2016 adalah piutang dan pembiayaan Syariah sebesar Rp 8.309.724 (31 Desember 2015:
Rp 7.284.415).
Included in loans denominated in Rupiah and United States Dollar at 30 June 2016 is Sharia receivables and financing amounted to Rp 8,309,724 (31 December 2015: Rp 7,284,415).
Dalam
Perhatian Kurang
Khusus/ Lancar/
Lancar/ Special Sub- Diragukan/ Macet/ Jumlah/
Pass Mention Standard Doubtful Loss Total
Pihak Berelasi Related parties
Rupiah Rupiah
Konsumsi 144,370 - - - - 144,370 Consumer Sub jumlah 144,370 - - - - 144,370 Sub Total
Pihak Ketiga Third parties
Rupiah Rupiah
Konsumsi 33,334,902 3,678,211 154,817 146,092 437,431 37,751,453 Consumer
Modal Kerja 65,454,600 2,637,233 176,663 191,203 1,442,556 69,902,255 Working capital
Investasi 34,065,707 2,371,947 149,086 241,824 715,399 37,543,963 Investment
Sub jumlah 132,855,209 8,687,391 480,566 579,119 2,595,386 145,197,671 Sub Total
Dolar Amerika Serikat United States Dollar
Konsumsi 43,591 1,883 - - - 45,474 Consumer Modal Kerja 14,269,043 1,428,729 - 193,818 1,830,607 17,722,197 Working capital Investasi 3,148,140 3,129,914 - - 885,436 7,163,490 Investment
Sub jumlah 17,460,774 4,560,526 - 193,818 2,716,043 24,931,161 Sub Total
Dolar Singapura Singapore Dollar
Modal Kerja 233,836 - - - - 233,836 Working capital Investasi 194,545 22,352 - - 6,935 223,832 Investment Sub jumlah 428,381 22,352 - - 6,935 457,668 Sub Total
Euro Euro
Modal Kerja 2,108 - - - - 2,108 Working capital Sub jumlah 2,108 - - - - 2,108 Sub Total
150,890,842
13,270,269 480,566 772,937 5,318,364 170,732,978
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (7,050,246) impairment losses
Jumlah 163,682,732 Total
31 Desember/December 2015
b. Berdasarkan sektor ekonomi b. By economic sector Kredit yang diberikan berdasarkan sektor ekonomi, serta
kredit yang mengalami penurunan nilai dan tidak mengalami penurunan nilai
Loans based on economic sector, also impaired and unimpaired loans
Mengalami penurunan nilai Tidak mengalami dan penilaian
penurunan nilai secara kolektif dan penilaian dan individual/
secara kolektif/ Impaired and Unimpaired collectively and
and collectively individually Jumlah/
assessed assessed Total
Rupiah Rupiah
Perindustrian 23,786,750 1,304,011 25,090,761 Manufacturing
Perdagangan, restoran, Trading, restaurants,
hotel, dan administrasi 31,894,003 1,200,751 33,094,754 hotels, and administration
Pertanian 9,031,020 124,661 9,155,681 Agriculture
Jasa usaha 23,803,365 838,762 24,642,127 Business services
Konstruksi 2,613,141 372,675 2,985,816 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 2,330,171 502,796 2,832,967 and communication
Jasa pelayanan sosial 9,838,776 172,991 10,011,767 Social services
Pertambangan 211,688 2,477 214,165 Mining
Listrik, gas dan air 251,035 49,180 300,215 Electricity, gas and water
Perumahan 23,015,553 653,279 23,668,832 Housing
Konsumsi 13,700,059 274,563 13,974,622 Consumer
Sub jumlah 140,475,561 5,496,146 145,971,707 Sub total
Mata uang asing Foreign currencies
Perindustrian 6,033,816 1,299,959 7,333,775 Manufacturing
Perdagangan, restoran, Trading, restaurants,
hotel, dan administrasi 4,797,622 146,833 4,944,455 hotels, and administration
Pertanian 3,698,740 22,017 3,720,757 Agriculture
Jasa usaha 2,281,089 983,212 3,264,301 Business services
Konstruksi 286,726 138,144 424,870 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 1,350,166 176,369 1,526,535 and communication
Jasa pelayanan sosial 13,610 - 13,610 Social services
Pertambangan 1,205,180 286,949 1,492,129 Mining
Konsumsi 25,120 - 25,120 Consumer
Sub jumlah 19,692,069 3,053,483 22,745,552 Sub total
160,167,630
8,549,629 168,717,259
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (3,349,019) (4,490,179) (7,839,198) impairment losses
156,818,611
4,059,450 160,878,061 30 Juni/June 2016
12. KREDIT YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
b. Berdasarkan sektor ekonomi (lanjutan) b. By economic sector (continued) Kredit yang diberikan berdasarkan sektor ekonomi, serta
kredit yang mengalami penurunan nilai dan tidak mengalami penurunan nilai (lanjutan)
Loans based on economic sector, also impaired and unimpaired loans (continued)
Mengalami penurunan nilai Tidak mengalami dan penilaian
penurunan nilai secara kolektif dan penilaian dan individual/
secara kolektif/ Impaired and Unimpaired collectively and
and collectively individually Jumlah/
assessed assessed Total
Rupiah Rupiah
Perindustrian 26,657,760 1,087,499 27,745,259 Manufacturing
Perdagangan, restoran, Trading, restaurants,
hotel, dan administrasi 29,006,481 1,272,170 30,278,651 hotels, and administration
Pertanian 10,343,388 196,940 10,540,328 Agriculture
Jasa usaha 21,163,289 306,655 21,469,944 Business services
Konstruksi 2,402,274 354,414 2,756,688 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 1,537,515 420,624 1,958,139 and communication
Jasa pelayanan sosial 12,436,491 377,261 12,813,752 Social services
Pertambangan 736,948 67,621 804,569 Mining
Listrik, gas dan air 213,822 63,301 277,123 Electricity, gas and water
Perumahan 23,024,060 549,943 23,574,003 Housing
Konsumsi 12,839,084 284,501 13,123,585 Consumer
Sub jumlah 140,361,112 4,980,929 145,342,041 Sub total
Mata uang asing Foreign currencies
Perindustrian 5,122,533 1,385,190 6,507,723 Manufacturing
Perdagangan, restoran, Trading, restaurants,
hotel, dan administrasi 4,551,610 732,072 5,283,682 hotels, and administration
Pertanian 5,365,578 37,345 5,402,923 Agriculture
Jasa usaha 4,026,172 1,224,974 5,251,146 Business services
Konstruksi 162,866 - 162,866 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 669,467 28,891 698,358 and communication
Jasa pelayanan sosial 60,990 - 60,990 Social services
Pertambangan 1,514,097 463,678 1,977,775 Mining
Konsumsi 45,474 - 45,474 Consumer
Sub jumlah 21,518,787 3,872,150 25,390,937 Sub total
161,879,899
8,853,079 170,732,978
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (2,543,631) (4,506,615) (7,050,246) impairment losses
159,336,268
4,346,464 163,682,732 31 Desember/December 2015
b. Berdasarkan sektor ekonomi (lanjutan) b. By economic sector (continued) Rasio kredit yang mengalami penurunan nilai bruto dan
neto pada tanggal 30 Juni 2016 masing-masing adalah sebesar 5,07% dan 2,30% (31 Desember 2015: 5,19%
dan 2,55%). Rasio kredit yang mengalami penurunan nilai bruto dihitung dengan membagi jumlah kredit yang diberikan yang mengalami penurunan nilai dengan jumlah kredit yang diberikan. Rasio kredit yang mengalami penurunan nilai neto dihitung dengan mengurangi jumlah kredit yang diberikan yang mengalami penurunan nilai dengan cadangan kerugian penurunan nilai dan dibagi dengan jumlah kredit yang diberikan.
Gross and net impaired loan ratios as at 30 June 2016 are 5.07% and 2.30%, respectively (31 December 2015: 5.19% and 2.55%). Gross impaired loan ratio is calculated by dividing total impaired loans with total loans. Net impaired loan ratios are calculated by deducting impaired loans with allowance for impairment losses and divide with total loans.
Kualitas kredit yang diberikan berdasarkan sektor
ekonomi dan kolektibilitas sesuai ketentuan OJK/BI Loans quality based on economic sector and collectibility according to OJK/BI regulation
Dalam
Perhatian Kurang
Khusus/ Lancar/
Lancar/ Special Sub- Diragukan/ Macet/ Jumlah/
Pass Mention Standard Doubtful Loss Total
Rupiah Rupiah
Perindustrian 23,361,102 619,251 99,990 352,241 658,177 25,090,761 Manufacturing
Perdagangan, restoran, Trading, restaurants,
hotel, dan administrasi 30,140,769 1,893,300 68,589 113,542 878,554 33,094,754 hotels, and administration Pertanian 8,629,058 439,328 15,271 14,781 57,243 9,155,681 Agriculture Jasa usaha 22,634,533 1,413,763 251,727 33,849 308,255 24,642,127 Business services Konstruksi 2,443,341 169,801 49,647 16,895 306,132 2,985,816 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 1,857,801 663,342 11,901 22,855 277,068 2,832,967 and communication Jasa pelayanan sosial 8,693,452 1,118,058 36,285 84,707 79,265 10,011,767 Social services Pertambangan 192,379 19,309 148 1,429 900 214,165 Mining Listrik, gas, dan air 250,226 43,653 77 - 6,259 300,215 Electricity, gas, and water
Perumahan 20,664,010 2,369,686 98,234 153,843 383,059 23,668,832 Housing
Konsumsi 12,507,690 1,246,167 76,410 106,502 37,853 13,974,622 Consumer
Sub jumlah 131,374,361 9,995,658 708,279 900,644 2,992,765 145,971,707 Sub Total
Mata uang asing Foreign currencies
Perindustrian 5,336,443 1,259,940 734 - 736,658 7,333,775 Manufacturing
Perdagangan, restoran, Trading, restaurants,
hotel, dan administrasi 4,778,384 19,424 - - 146,647 4,944,455 hotels, and administration Pertanian 3,720,757 - - - - 3,720,757 Agriculture Jasa usaha 2,198,902 106,555 - - 958,844 3,264,301 Business services Konstruksi 286,726 - - - 138,144 424,870 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 329,500 1,084,516 - - 112,519 1,526,535 and communication Jasa pelayanan sosial 10,445 - - - 3,165 13,610 Social services Pertambangan 660,500 793,082 - 38,547 - 1,492,129 Mining Konsumsi 15,781 9,339 - - - 25,120 Consumer
Sub jumlah 17,337,438 3,272,856 734 38,547 2,095,977 22,745,552 Sub Total
148,711,799
13,268,514 709,013 939,191 5,088,742 168,717,259
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (7,839,198) impairment losses
Jumlah 160,878,061 Total
30 Juni/June 2016
12. KREDIT YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
b. Berdasarkan sektor ekonomi (lanjutan) b. By economic sector (continued) Kualitas kredit yang diberikan berdasarkan sektor
ekonomi dan kolektibilitas sesuai ketentuan OJK/BI (lanjutan)
Loans quality based on economic sector and collectibility according to OJK/BI regulation (continued)
Dalam
Perhatian Kurang
Khusus/ Lancar/
Lancar/ Special Sub- Diragukan/ Macet/ Jumlah/
Pass Mention Standard Doubtful Loss Total
Rupiah Rupiah
Perindustrian 26,126,376 1,064,321 83,158 151,414 319,990 27,745,259 Manufacturing
Perdagangan, restoran, Trading, restaurants,
hotel, dan administrasi 28,079,176 1,236,322 75,093 64,113 823,947 30,278,651 hotels, and administration Pertanian 10,269,975 74,339 18,288 50,512 127,214 10,540,328 Agriculture Jasa usaha 20,442,515 812,699 15,648 13,182 185,900 21,469,944 Business services Konstruksi 2,278,689 123,585 233 36,347 317,834 2,756,688 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 999,851 735,117 7,066 1,843 214,262 1,958,139 and communication Jasa pelayanan sosial 11,606,618 842,135 116,409 106,117 142,473 12,813,752 Social services Pertambangan 703,329 70,241 4,989 27 25,983 804,569 Mining Listrik, gas, dan air 212,016 50,420 4,864 9,471 352 277,123 Electricity, gas, and water
Perumahan 20,583,137 2,459,128 81,834 59,659 390,245 23,574,003 Housing
Konsumsi 11,697,897 1,219,084 72,984 86,434 47,186 13,123,585 Consumer
Sub jumlah 132,999,579 8,687,391 480,566 579,119 2,595,386 145,342,041 Sub Total
Mata uang asing Foreign currencies
Perindustrian 4,540,923 1,174,258 - 2,070 790,472 6,507,723 Manufacturing
Perdagangan, restoran, Trading, restaurants,
hotel, dan administrasi 4,094,144 544,522 - 150,401 494,615 5,283,682 hotels, and administration Pertanian 5,346,706 56,217 - - - 5,402,923 Agriculture Jasa usaha 2,208,306 1,817,861 - - 1,224,979 5,251,146 Business services Konstruksi 111,768 51,098 - - - 162,866 Construction
Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 589,511 79,953 - - 28,894 698,358 and communication Jasa pelayanan sosial 38,388 - - - 22,602 60,990 Social services Pertambangan 917,926 857,086 - 41,347 161,416 1,977,775 Mining Konsumsi 43,591 1,883 - - - 45,474 Consumer
Sub jumlah 17,891,263 4,582,878 - 193,818 2,722,978 25,390,937 Sub Total
150,890,842
13,270,269 480,566 772,937 5,318,364 170,732,978
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (7,050,246) impairment losses
Jumlah 163,682,732 Total
31 Desember/December 2015
b. Berdasarkan sektor ekonomi (lanjutan) b. By economic sector (continued) Kualitas kredit yang diberikan berdasarkan sektor
ekonomi dan kolektibilitas sesuai ketentuan OJK/BI (lanjutan)
Loans quality based on economic sector and collectibility according to OJK/BI regulation (continued)
Rasio kredit bermasalah (NPL) dihitung sesuai dengan pedoman perhitungan rasio keuangan sebagaimana tercantum dalam Surat Edaran BI No. 3/30/DPNP tanggal 14 Desember 2001 sebagaimana telah diubah dengan Surat Edaran BI No. 7/10/DPNP tanggal 31 Maret 2005 yang kemudian diubah melalui Surat Edaran BI No. 13/30/DPNP tanggal 16 Desember 2011. Pada tanggal 30 Juni 2016, rasio NPL bruto dan neto konsolidasian (termasuk Ijarah) masing-masing adalah sebesar 3,90% dan 1,93%
(31 Desember 2015: 3,74% dan 1,59%). Rasio NPL bruto dihitung dengan membagi jumlah pinjaman dalam klasifikasi kurang lancar, diragukan, dan macet dengan jumlah pinjaman. Rasio NPL neto dihitung dengan mengurangi jumlah pinjaman dalam klasifikasi kurang lancar, diragukan, dan macet dengan cadangan kerugian penurunan nilai dan dibagi dengan jumlah pinjaman. Rasio NPL disajikan secara konsolidasi termasuk piutang pembiayaan konsumen.
Non-performing loans (NPL) is determined based on financial ratio calculation guidance as stated in Circular Letter of BI No. 3/30/DPNP dated 14 December 2001 as amended with the Circular Letter
of BI No. 7/10/DPNP dated 31 March 2005 then amended by Circular Letter of BI No. 13/30/DPNP dated 16 December 2011. As at 30 June 2016, the percentage on consolidated basis of gross and net NPL (included Ijarah) is 3.90% and 1.93%, respectively (31 December 2015: 3.74% and 1.59%). Gross NPL ratio is calculated by dividing total loans that classified as substandard, doubtful, and loss with total loans. Net NPL ratio is calculated by deducting total loans that classified as substandard, doubtful, and loss with allowance of impairment loans and divided by total loans. NPL ratio is disclosed as consolidated including the consumer financing receivables.
12. KREDIT YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
c. Berdasarkan jangka waktu perjanjian kredit c. By term of credit agreements
30 Juni/
June 2016 December 2015
Rupiah Rupiah
< 1 tahun 33,268,142 34,470,056 < 1 year
> 1 - < 2 tahun 12,501,304 12,740,743 > 1 - < 2 years
> 2 - < 5 tahun 30,630,976 31,785,021 > 2 - < 5 years
> 5 tahun 69,571,285 66,346,221 > 5 years
145,971,707
145,342,041
Dolar Amerika Serikat United States Dollar
< 1 tahun 8,272,003 9,090,051 < 1 year
> 1 - < 2 tahun 730,263 953,084 > 1 - < 2 years
> 2 - < 5 tahun 3,384,229 3,616,975 > 2 - < 5 years
> 5 tahun 9,915,428 11,271,051 > 5 years
22,301,923
24,931,161
Dolar Singapura Singapore Dollar
< 1 tahun 127,674 87,840 < 1 year
> 1 - < 2 tahun - 21,089 > 1 - < 2 years
> 2 - < 5 tahun 107,414 122,377 > 2 - < 5 years
> 5 tahun 206,484 226,362 > 5 years 441,572
457,668
Euro Euro
> 1-2 tahun 2,057 2,108 > 1-2 years 2,057
2,108 168,717,259
170,732,978
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (7,839,198) (7,050,246) impairment losses 160,878,061
163,682,732 31 Desember/
d. Berdasarkan jatuh tempo d. By maturity date Informasi mengenai jatuh tempo diungkapkan pada
Catatan 55. Information in respect of maturities is disclosed in
Note 55.
e. Suku bunga rata-rata per tahun e. Average annual interest rates
f. Kredit yang direstrukturisasi f. Restructured loans Pada tanggal 30 Juni 2016 dan 31 Desember 2015,
jumlah kredit yang direstrukturisasi selama periode berjalan berdasarkan kolektibilitas adalah:
As at 30 June 2016 and 31 December 2015 total restructured loans during the period based on the collectibility are as follows:
30 Juni/
June 2016 December 2015
< 1 bulan 29,044,049 29,467,627 < 1 month
> 1 - < 3 bulan 15,574,563 16,429,840 > 1 - < 3 months
> 3 - < 12 bulan 25,549,957 27,347,943 > 3 - < 12 months
> 1 - < 5 tahun 54,164,996 57,273,863 > 1 - < 5 years
> 5 tahun 44,383,694 40,213,705 > 5 years
168,717,259
170,732,978
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (7,839,198) (7,050,246) impairment losses
160,878,061
163,682,732 31 Desember/
30 Juni/
June 2016 December 2015
Rupiah 11.91% 12.60% Rupiah
Mata uang asing 4.71% 4.64% Foreign currencies
31 Desember/
Dalam
Perhatian Kurang Khusus/ Lancar/
Lancar/ Special Sub- Diragukan/ Macet/ Jumlah/
Pass Mention Standard Doubtful Loss Total
Modal Kerja 140,480 775,461 963 38,792 - 955,696 Working capital
Investasi 2,303,096 883,267 207,068 - 64,004 3,457,435 Investment
Konsumsi 400,572 144,110 23,109 30,041 32,689 630,521 Consumer
2,844,148
1,802,838 231,140 68,833 96,693 5,043,652
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (316,922) impairment losses
4,726,730 30 Juni/June 2016 (6 bulan/months)
12. KREDIT YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
f. Kredit yang direstrukturisasi (lanjutan) f. Restructured loans (continued) Pada tanggal 30 Juni 2016 dan 31 Desember 2015,
jumlah kredit yang direstrukturisasi selama periode berjalan berdasarkan kolektibilitas adalah (lanjutan):
As at 30 June 2016 and 31 December 2015 total restructured loans during the period based on the collectibility are as follows (continued):
Kredit yang direstrukturisasi meliputi antara lain penjadwalan ulang pembayaran pokok kredit dan bunga, pembebasan tunggakan bunga, penurunan tingkat suku bunga dan penambahan fasilitas kredit.
Restructured loans include loans principal and interest rescheduling, overdue interest exemption, interest rates reduction, and additional loan facilities.
Tidak ada kredit yang direstrukturisasi yang termasuk dalam kredit yang diberikan kepada pihak berelasi.
There are no restructured loans to related parties.
g. Kredit sindikasi g. Syndicated loans
Kredit sindikasi merupakan kredit yang diberikan kepada debitur berdasarkan perjanjian pembiayaan bersama dengan bank lain.
Syndicated loans represent loans provided to the debtor under syndication agreements with other banks.
Keikutsertaan Bank CIMB Niaga dalam kredit sindikasi dengan bank lain pada tanggal 30 Juni 2016 adalah sebesar Rp 5.797.111 (31 Desember 2015:
Rp 5.646.691). Partisipasi Bank CIMB Niaga dalam kredit sindikasi tersebut berkisar antara 1% - 50% pada tanggal 30 Juni 2016 (31 Desember 2015: 1% - 50%).
Bank CIMB Niaga juga bertindak selaku pimpinan dan/atau arranger sebesar 62% dari seluruh kredit sindikasi tersebut pada tanggal 30 Juni 2016 (31 Desember 2015: 57%).
Bank CIMB Niaga’s participation in syndicated loans with other banks as at 30 June 2016 amounted to Rp 5,797,111 (31 December 2015: Rp 5,646,691). Bank CIMB Niaga’s participation in syndicated loans ranged between 1% - 50% as at 30 June 2016 (31 December 2015: 1% - 50%). Bank CIMB Niaga also acted as lead manager and/or arranger on 62% of the total syndicated loans at 30 June 2016 (31 December 2015: 57%).
Dalam
Perhatian Kurang
Khusus/ Lancar/
Lancar/ Special Sub- Diragukan/ Macet/ Jumlah/
Pass Mention Standard Doubtful Loss Total
Modal Kerja 937,361 1,029,227 8,364 406 310,008 2,285,366 Working capital
Investasi 524,560 644,243 3,937 1,004 7,639 1,181,383 Investment
Konsumsi 1,053 39,039 4,509 4,245 1,499 50,345 Consumer 1,462,974
1,712,509 16,810 5,655 319,146 3,517,094
Dikurangi: Cadangan kerugian Less: Allowance for
penurunan nilai (482,208) impairment losses
3,034,886 31 Desember/December 2015 (12 bulan/months)
h. Cadangan kerugian penurunan nilai (lanjutan) h. Allowance for impairment losses (continued) Mutasi cadangan kerugian penurunan nilai kredit yang
diberikan adalah: The movements of allowance for impairment loan
losses are as follows:
* Termasuk selisih kurs karena penjabaran mata uang asing Include effect of foreign currency translation *
Pada tanggal 30 September 2015, Bank CIMB Niaga setuju untuk menjual aset NPL sebesar USD 192 juta (Rp 2.813 miliar - nilai penuh) kepada pihak terkait (“Pembeli”). Harga yang disetujui adalah USD 63,7 juta (Rp 933 miliar - nilai penuh) yang didapat berdasarkan penilaian dari penilai eksternal yang diterbitkan pada bulan September 2015. Penjualan ini disahkan dalam Perjanjian Jual-Beli antara Bank CIMB Niaga dan Pembeli dalam Akta No. 33 dan No. 37 tanggal 30 September 2015 oleh Notaris Liestiani Wang, SH, MKn. Pembeli merupakan Special Purpose Vehicle dan oleh karenanya mendapatkan dana dalam transaksi ini dari pemilik akhir Pembeli yaitu CIMB Group Holdings Berhad. Pada tanggal transaksi penjualan, nilai bersih aset NPL ini di neraca Bank CIMB Niaga adalah sebesar USD 63,7 juta (Rp 933 miliar - nilai penuh).
Pada tanggal 30 Juni 2016, jumlah ini dicatat sebagai aset lain-lain sebesar Rp 842 miliar – nilai penuh (lihat Catatan 21). Manajemen berkeyakinan bahwa piutang sejumlah Rp 842 miliar – nilai penuh adalah recoverable dan tidak memerlukan cadangan kerugian penurunan nilai. CIMB Group Holdings Berhad telah menyediakan dana di Bank CIMB Niaga sebesar USD 63,7 juta yang diperuntukan bagi penyelesaian transaksi penjualan.
On 30 September 2015, Bank CIMB Niaga agreed to sell NPL asset amounting to USD 192 million (Rp 2,813 billion - full amount) to related party (the
“Buyer”). The agreed price is USD 63.7 million (Rp 933 billlion - full amount) which is based on an external valuation report issued in September 2015.
This sale is stipulated in the Sale-Buy Agreement between Bank CIMB Niaga and the Buyer in Notarial Deed No. 33 and No. 37 dated 30 September 2015 by Notary Liestiani Wang, SH, MKn. As the Buyer is intended to be a Special Purpose Vehicle, the Buyer obtains funding for this transaction from the ultimate beneficiary owner, CIMB Group Holdings Berhad. As of the date of the sale, the net book value of the loan in Bank CIMB Niaga 's balance sheet was USD 63.7 million (Rp 933 billion - full amount). As at 30 June 2016, this amount is recorded as other assets of Rp 842 billion – full amount (refer to Note 21).
Management believes that the receivables amounting to Rp 842 billion – full amount is recoverable and does not need allowance for impairment losses. CIMB Group Holdings Berhad have provided funds in Bank CIMB Niaga amounting to USD 63.7 million which is intended to be used for settlement of this transaction.
Transaksi ini telah dicatat oleh OJK melalui suratnya No. SR-71/PB.33/2015 tanggal 28 September 2015 dan Pembeli telah mendapatkan Ijin Prinsip Penanaman Modal Asing dari BKPM (Badan Koordinasi Penanaman Modal) dalam bentuk Ijin Prinsip.
This transaction has been noted by OJK via its letter No. SR-71/PB.33/2015 dated 28 September 2015 and the business license of the Buyer has been obtained from BKPM (Badan Koordinasi Penanaman Modal) in the form of Ijin Prinsip.
30 Juni/
June 2016 December 2015
Saldo awal 7,050,246 5,757,285 Beginning balance
Pembentukan selama periode Impairment during the period
berjalan (lihat Catatan 38) 2,210,084 5,170,279 (refer to Note 38) Penerimaan kembali kredit yang
diberikan yang telah dihapuskan Recovery of written-off loans
selama periode berjalan 86,978 194,608 during the period Penghapusan selama periode berjalan (2,192,040) (3,450,112) Write-off during the period
Lain-lain * 683,930 (621,814) Others *
Saldo akhir 7,839,198 7,050,246 Ending balance
31 Desember/