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TRANSACTIONS AND BALANCES WITH RELATED PARTIES

Dalam dokumen Financial Report TB 2019-Eng (Halaman 147-154)

Related parties Nature of relationship Nature of transaction PT Dwimuria Investama Andalan Shareholder Deposits from customers

Dana Pensiun BCA Employer pension fund Loans receivable, pension fund contribution, deposits from customers

PT Adiwisesa Mandiri Building Product Indonesia

Owned by the same ultimate shareholder

Loans receivable, deposits from customers

PT Agra Bareksa Energi Owned by the same ultimate

shareholder Deposits from customers PT Agra Bareksa Indonesia Owned by the same ultimate

shareholder

Deposits from customers PT Agra Primera Plantation Owned by the same ultimate

shareholder

Deposits from customers PT Akar Inti Teknologi Owned by the same ultimate

shareholder Deposits from customers PT Alpha Merah Kreasi Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Altius Bahari Indonesia Owned by the same ultimate shareholder

Deposits from customers PT Alto Network Owned by the same ultimate

shareholder Deposits from customers

Related parties Nature of relationship Nature of transaction PT Andil Bangunsekawan Owned by the same ultimate

shareholder

Deposits from customers PT Angkasa Komunikasi Global

Utama Owned by the same ultimate

shareholder Deposits from customers PT Ansvia Owned by the same ultimate

shareholder

Deposits from customers PT Arta Karya Adhiguna Owned by the same ultimate

shareholder

Deposits from customers PT Artha Dana Teknologi Owned by the same ultimate

shareholder

Deposits from customers PT Artha Mandiri Investama Owned by the same ultimate

shareholder

Deposits from customers PT Bahtera Maju Selaras Owned by the same ultimate

shareholder

Deposits from customers PT Bangun Media Indonesia Owned by the same ultimate

shareholder

Deposits from customers PT Bhumi Mahardika Jaya Owned by the same ultimate

shareholder

Deposits from customers PT Bukit Muria Jaya Estate Owned by the same ultimate

shareholder

Deposits from customers PT Bukit Muria Jaya Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Bukit Muria Jaya Karton Owned by the same ultimate shareholder

Loans receivable PT Caturguwiratna Sumapala Owned by the same ultimate

shareholder

Deposits from customers PT Cipta Karya Bumi Indah Owned by the same ultimate

shareholder

Deposits from customers PT Ciptakreasi Buana Persada Owned by the same ultimate

shareholder

Deposits from customers PT Cipta Teknologi Cerdas Owned by the same ultimate

shareholder

Deposits from customers PT Darta Media Indonesia Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Daya Cipta Makmur Owned by the same ultimate shareholder

Deposits from customers PT Daya Maju Lestari Owned by the same ultimate

shareholder

Deposits from customers PT Digital Otomotif Indonesia Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Digital Startup Nusantara Owned by the same ultimate shareholder

Deposits from customers PT Djarum Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Dwi Cermat Indonesia Owned by the same ultimate shareholder

Deposits from customers PT Dynamo Media Network Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Ecogreen Oleochemicals Owned by the same ultimate shareholder

Deposits from customers, guarantees issued, letter of credit PT Energi Batu Hitam Owned by the same ultimate

shareholder

Loans receivable, deposits from customers, guarantees issued PT Fajar Surya Perkasa Owned by the same ultimate Deposits from customers

Related parties Nature of relationship Nature of transaction PT Fajar Surya Swadaya Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Farindo Investama Indonesia Owned by the same ultimate

shareholder Deposits from customers PT Fira Makmur Sejahtera Owned by the same ultimate

shareholder

Deposits from customers PT Fokus Solusi Proteksi Owned by the same ultimate

shareholder

Deposits from customers PT Futami Food & Beverages Owned by the same ultimate

shareholder

Deposits from customers PT Gajah Merah Terbang Owned by the same ultimate

shareholder

Deposits from customers PT General Buditekindo Owned by the same ultimate

shareholder

Loans receivable, deposits from customers, guarantees issued PT Global Dairi Alami Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Global Digital Niaga Owned by the same ultimate shareholder

Loans receivable, deposits from customers, guarantees issued PT Global Digital Ritelindo Owned by the same ultimate

shareholder

Deposits from customers PT Global Distribusi Nusantara Owned by the same ultimate

shareholder

Deposits from customers PT Global Distribusi Pusaka Owned by the same ultimate

shareholder

Deposits from customers, guarantees issued PT Global Kassa Sejahtera Owned by the same ultimate

shareholder Deposits from customers PT Global Media Visual Owned by the same ultimate

shareholder

Deposits from customers PT Global Poin Indonesia Owned by the same ultimate

shareholder

Deposits from customers PT Global Tiket Network Owned by the same ultimate

shareholder

Loans receivable, deposits from customers, guarantees issued PT Global Visi Media Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Global Visitama Indonesia Owned by the same ultimate shareholder

Deposits from customers PT Globalnet Aplikasi Indotravel Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Globalnet Sejahtera Owned by the same ultimate shareholder

Deposits from customers PT Gonusa Prima Distribusi Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Graha Padma Internusa Owned by the same ultimate shareholder

Deposits from customers PT Grand Indonesia Owned by the same ultimate

shareholder

Loans receivable, deposits from customers, guarantees issued, office rental transaction PT Griya Muria Kencana Owned by the same ultimate

shareholder

Deposits from customers PT Hartono Istana Teknologi Owned by the same ultimate

shareholder Loans receivable, deposits from customers

PT Hartono Plantation Indonesia Owned by the same ultimate shareholder

Deposits from customers PT Iforte Global Internet Owned by the same ultimate

shareholder

Deposits from customers

Related parties Nature of relationship Nature of transaction PT Iforte Solusi Infotek Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Indo Paramita Sarana Owned by the same ultimate shareholder

Deposits from customers PT Intershop Prima Centre Owned by the same ultimate

shareholder

Deposits from customers PT Kalimusada Motor Owned by the same ultimate

shareholder

Deposits from customers PT Kecerdasan Buatan Indonesia Owned by the same ultimate

shareholder Deposits from customers PT Komet Infra Nusantara Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Kudos Istana Furniture Owned by the same ultimate shareholder

Deposits from customers PT Kumala Rimba Lestari Owned by the same ultimate

shareholder

Deposits from customers PT Kumparan Kencana Electrindo Owned by the same ultimate

shareholder

Deposits from customers PT Legal Tekno Digital Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Lingkarmulia Indah Owned by the same ultimate shareholder

Deposits from customers PT Lintas Cipta Media Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Lunar Inovasi Teknologi Owned by the same ultimate shareholder

Deposits from customers PT Marga Sadhya Swasti Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Margo Hotel Development Owned by the same ultimate shareholder

Deposits from customers PT Margo Property Development Owned by the same ultimate

shareholder

Deposits from customers PT Mediapura Digital Indonesia Owned by the same ultimate

shareholder

Deposits from customers PT Merah Cipta Media Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Mitra Media Integrasi Owned by the same ultimate shareholder

Deposits from customers PT Multigraha Lestari Owned by the same ultimate

shareholder Deposits from customers PT Nagaraja Lestari Owned by the same ultimate

shareholder Deposits from customers PT Nova Digital Perkasa Owned by the same ultimate

shareholder

Deposits from customers PT Orbit Abadi Sakti Owned by the same ultimate

shareholder Loans receivable, deposits from customers

PT Poly Kapitalindo Owned by the same ultimate

shareholder Deposits from customers PT Pradipta Mustika Cipta Owned by the same ultimate

shareholder

Deposits from customers PT Profesional Telekomunikasi

Indonesia Owned by the same ultimate

shareholder Loans receivable, deposits from customers

PT Promedia Punggawa Satu Owned by the same ultimate Deposits from customers

Related parties Nature of relationship Nature of transaction PT Promoland Indowisata Owned by the same ultimate

shareholder

Deposits from customers, guarantees issued PT Prosa Solusi Cerdas Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Puri Dibya Property Owned by the same ultimate shareholder

Deposits from customers PT Puri Zuqni Owned by the same ultimate

shareholder

Deposits from customers PT Quattro International Owned by the same ultimate

shareholder

Deposits from customers PT Resinda Prima Entertama Owned by the same ultimate

shareholder

Deposits from customers PT Sapta Adhikari Investama Owned by the same ultimate

shareholder

Deposits from customers PT Sarana Kencana Mulya Owned by the same ultimate

shareholder

Deposits from customers PT Sarana Menara Nusantara Owned by the same ultimate

shareholder

Deposits from customers PT Savoria Kreasi Rasa Owned by the same ultimate

shareholder

Deposits from customers, guarantees issued PT Seminyak Mas Propertindo Owned by the same ultimate

shareholder

Deposits from customers PT Sentral Investama Andalan Owned by the same ultimate

shareholder

Deposits from customers PT Sewu Nayaga Tembaya Owned by the same ultimate

shareholder

Deposits from customers PT Silva Rimba Lestari Owned by the same ultimate

shareholder

Deposits from customers PT Sineira Rimba Belantara Owned by the same ultimate

shareholder

Deposits from customers PT Suarniaga Indonesia Owned by the same ultimate

shareholder

Deposits from customers PT Sumber Kopi Prima Owned by the same ultimate

shareholder

Loans receivable, deposits from customers

PT Swarnadwipa Serdangjaya Owned by the same ultimate shareholder

Deposits from customers PT Tricipta Mandhala Gumilang Owned by the same ultimate

shareholder

Deposits from customers PT Trigana Putra Mandiri Owned by the same ultimate

shareholder

Deposits from customers PT Verve Persona Estetika Owned by the same ultimate

shareholder

Deposits from customers PT Wana Hijau Pesaguan Owned by the same ultimate

shareholder

Deposits from customers Key management personnel Bank’s Board of Commissioners

and Board of Directors

Loans receivable, deposits from customers, employee benefits The Bank’s controlling individuals

and their family members

Shareholder Deposits from customers

In the normal course of business, the Bank has transactions with related parties due to their common ownership and/or management. All transactions with related parties are conducted with agreed terms and conditions.

The details of significant balances and transactions with related parties that were not consolidated as of 31 December 2019 and 2018, and for the years then ended were as follows:

2019 2018 Amount

Percentage to

total Amount

Percentage to total Loans receivable*) (Note 13) 4,233,122 0.72% 3,216,263 0.60%

Prepaid expense**) (Note 16) 211,012 13.73% 224,409 16.33%

Other assets***) 7,758 0.06% 8,036 0.06%

Deposits from customers (Note 20) 1,326,903 0.19% 2,489,190 0.40%

Unused credit facilities to customers (Note 28) 2,374,191 1.10% 426,591 0.21%

Letter of credit facilities to customers (Note 28) 53,004 0.62% 31,857 0.31%

Bank guarantee issued to customers (Note 28) 144,500 0.92% 93,619 0.61%

Interest and sharia income (Note 29) 88,462 0.14% 70,286 0.12%

Interest and sharia expenses (Note 30) 40,388 0.30% 36,013 0.31%

Rental expenses (Note 35) 13,398 0.94% 13,398 0.93%

Contribution to pension plan (Note 34) 228,359 79.34% 216,950 79.39%

*) Before allowance for impairment losses.

**) Represent prepaid rental and security deposits to PT Grand Indonesia.

***) Represent rental deposit to PT Grand Indonesia.

Compensations for key management personnel of the Bank (see Note 1e) were as follows:

2019 2018

Short-term employee benefits (including tantiem) 604,627 503,325

Long-term employee benefits 37,161 38,031

Total 641,788 541,356

Rental agreement with PT Grand Indonesia

On 11 April 2006, the Bank signed a rental agreement with PT Grand Indonesia (a related party), in which the Bank agreed to lease, on a long-term basis, the office space from PT Grand Indonesia with a total area of 28,166.88 sqm at an amount of USD 35,631,103.20, including Value Added Tax (“VAT”), with an option to lease for long-term additional space of 3,264.80 sqm at an amount of USD 4,129,972, including VAT. This rental transaction was approved by the Board of Directors and Shareholders in the Bank’s Extraordinary General Meeting of Shareholders on 25 November 2005 (the minutes of meeting was prepared by Notary Public Hendra Karyadi, S.H., with Deed No. 11). This rental agreement started on 1 July 2007 and will end on 30 June 2035.

The Bank was required to pay an advance of USD 3,244,092.50 on 5 December 2005, including VAT and 10 (ten) installments of USD 3,238,701.07, including VAT, for the period of 15 April 2006 to 31 December 2006.

Rental agreement with PT Grand Indonesia (continued)

As of 31 December 2006, the Bank had paid USD 32,392,402.13, including VAT and it was recorded as other assets. On 2 January 2007, the Bank settled the payments (paid the tenth installment) amounting to USD 3,238,701.07, including VAT.

On 29 June 2007, the Bank paid the lease for additional space in the 28th and 29th floors of 3,264.80 sqm at an amount of USD 4,129,972, including VAT.

This agreement was notarised by Notary Public Hendra Karyadi, S.H., under Deed No. 14 dated 11 April 2006.

Starting May 2008, the Bank has calculated the amortisation for those prepaid rental expenses. As of 31 December 2019 and 2018, amortisation of prepaid rental expenses was Rp 153,402 and Rp 140,005, respectively, such that the remaining prepaid rental payment to PT Grand Indonesia as of 31 December 2019 and 2018 were Rp 211,012 and Rp 224,409, respectively, which was recorded as prepaid expenses.

On 24 October 2008, the Bank paid security deposits for additional space on the 30th (thirtieth) and 31st (thirty first) floor of 3,854.92 sqm at an amount of USD 208,165.68. This agreement was notarised in Deed No. 110 dated 22 May 2008 of Notary Public Dr. Irawan Soerodjo, S.H., Msi.

Rental payment for the 30th (thirthieth) and 31st (thirty first) floor started on 1 August 2009, for which in accordance with the agreement between the Bank and PT Grand Indonesia, starting from the first rental payment date (1 August 2009), the Bank will make the rental payments on a quarterly basis until the lease expires.

On 19 July 2011, the Bank paid security deposits for additional space on the 32nd (thirty second) floor of 1,932.04 sqm at an amount of USD 118,801.46. This agreement was notarised in Deed No. 32 dated 12 September 2011 of Notary Public Lim Robbyson Halim, S.H., M.H., replacement of Notary Public Dr. Irawan Soerodjo, S.H., Msi., Notary in Jakarta.

Rental payment for the 32nd floor started on 1 September 2011, for which in accordance with the agreement between the Bank and PT Grand Indonesia, starting from the first rental payment date (1 September 2011), the Bank will make the rental payments on a quarterly basis until the lease expires.

On 22 June 2015, the Bank paid security deposits for additional space on the 33rd (thirty third) floor of 1,932.04 sqm at an amount of USD 231,844.80. This agreement was notarised in Deed No. 413 dated 30 June 2015 of Notary Public Dr. Irawan Soerodjo, S.H., Msi., Notary in Jakarta.

Rental agreement with PT Grand Indonesia (continued)

Rental payment for the 33rd floor started on 1 September 2015, for which in accordance with the agreement between the Bank and PT Grand Indonesia, starting from the first rental payment date (1 September 2015), the Bank will make the rental payments on a quarterly basis until the lease expires.

Dalam dokumen Financial Report TB 2019-Eng (Halaman 147-154)