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Nomor Surat BIP/CSC/059/1023
Nama Emiten PT Bank Ina Perdana Tbk.
Kode Emiten BINA
Perihal Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit
Perseroan dengan ini menyampaikan laporan keuangan untuk periode 9 Bulan yang berakhir pada 30/09/2023 dengan ikhtisar sebagai berikut :
Informasi mengenai anak perusahaan Perseroan sebagai berikut :
Dokumen ini merupakan dokumen resmi PT Bank Ina Perdana Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT
Bank Ina Perdana Tbk. bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
30 September 2023
Nama entitas PT Bank Ina Perdana Tbk. Entity name
Penjelasan perubahan nama dari akhir Explanation of change in name from
periode laporan sebelumnya the end of the preceding reporting
period
Kode entitas BINA Entity code
Nomor identifikasi entitas AA673 Entity identification number
Industri utama entitas Keuangan dan Syariah / Entity main industry
Financial and Sharia
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor G. Financials Sector
Subsektor G1. Banks Subsector
Industri G11. Banks Industry
Subindustri G111. Banks Subindustry
Informasi pemegang saham Controlling shareholder information
National Corporation
pengendali
Jenis entitas Local Company - Indonesia Type of entity
Jurisdiction
Jenis efek yang dicatatkan Saham / Stock Type of listed securities
Jenis papan perdagangan tempat Type of board on which the entity is
Utama / Main
entitas tercatat listed
Apakah merupakan laporan keuangan Whether the financial statements are
satu entitas atau suatu kelompok Entitas tunggal / Single entity of an individual entity or a group of
entitas entities
Periode penyampaian laporan Period of financial statements
Kuartal III / Third Quarter
keuangan submissions
Tanggal awal periode berjalan January 01, 2023 Current period start date
Tanggal akhir periode berjalan September 30, 2023 Current period end date
Tanggal akhir tahun sebelumnya December 31, 2022 Prior year end date
Tanggal awal periode sebelumnya January 01, 2022 Prior period start date
Tanggal akhir periode sebelumnya September 30, 2022 Prior period end date
Tanggal akhir 2 tahun sebelumnya December 31, 2021 Prior 2 year end date
Mata uang pelaporan Rupiah / IDR Description of presentation currency
Kurs konversi pada tanggal pelaporan Conversion rate at reporting date if
jika mata uang penyajian selain rupiah presentation currency is other than
rupiah
Pembulatan yang digunakan dalam Level of rounding used in financial
penyajian jumlah dalam laporan Jutaan / In Million statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit Type of report on financial statements
Jenis opini auditor Type of auditor's opinion
Hal yang diungkapkan dalam paragraf Matters disclosed in
pendapat untuk penekanan atas suatu emphasis-of-matter or other-matter
masalah atau paragraf penjelasan paragraph, if any
lainnya, jika ada
Hasil penugasan review Result of review engagement
Opini Hal Audit Utama Any Key Audit Matters Opinion
Jumlah Hal Audit Utama Total Key Audit Matters
Paragraf Hal Audit Utama Key Audit Matters Paragraph
Tanggal laporan audit atau hasil Date of auditor's opinion or result of
laporan review review report
Auditor tahun berjalan Current year auditor
Nama partner audit tahun berjalan Name of current year audit signing
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partner
Lama tahun penugasan partner yang Number of years served as audit
menandatangani signing partner
Auditor tahun sebelumnya Prior year auditor
Nama partner audit tahun sebelumnya Name of prior year audit signing
partner
Kepatuhan terhadap pemenuhan Whether in compliance with OJK rules
peraturan OJK Nomor: No. 75/POJK.04/2017 concerning
Ya / Yes
75/POJK.04/2017 tentang Tanggung responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan financial statements
Kepatuhan terhadap pemenuhan Compliance to the independency of
independensi akuntan yang Accountant that provide services in
memberikan jasa audit di pasar modal Capital Market as regulated in OJK
sesuai dengan POJK Nomor Ya / Yes rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang concerning The Use of Public
Penggunaan Jasa Akuntan Publik Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan Financial Services Activities.
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[4220000] Statement of financial position presented using order of liquidity -
Financial and Sharia Industry
Laporan posisi keuangan Statement of financial position
30 September 2023 31 December 2022
Aset Assets
Kas 82,294 99,128 Cash
Giro pada bank lain Current accounts with other
banks
Giro pada bank lain pihak Current accounts with
132,410 177,185
ketiga other banks third parties
Cadangan kerugian Allowance for impairment
penurunan nilai pada giro (0) (6) losses for current
pada bank lain accounts with other bank
Cadangan kerugian Allowance for impairment
penurunan nilai pada losses for placements with
(6) ( 59 )
penempatan pada bank other banks
lain
Efek-efek yang Marketable securities
diperdagangkan
Efek-efek yang Marketable securities third
diperdagangkan pihak 3,193,800 5,099,200 parties
ketiga
Cadangan kerugian Allowance for impairment
penurunan nilai pada losses for marketable
( 33 ) ( 92 )
efek-efek yang securities
diperdagangkan
Efek yang dibeli dengan janji Securities purchased under
3,918,245 863,159
dijual kembali agreement to resale
Tagihan akseptasi Acceptance receivables
Tagihan akseptasi pihak Acceptance receivables
98,268 113,418
ketiga third parties
Cadangan kerugian Allowance for impairment
penurunan nilai pada ( 29 ) ( 92 ) losses for acceptance
tagihan akseptasi receivables
Tagihan derivatif Derivative receivables
Tagihan derivatif pihak Derivative receivables
558 783
ketiga third parties
Pinjaman yang diberikan Loans
Pinjaman yang diberikan Loans third parties
11,937,890 9,606,342
pihak ketiga
Pinjaman yang diberikan Loans related parties
372,275 142,903
pihak berelasi
Cadangan kerugian Allowance for impairment
penurunan nilai pada ( 298,974 ) ( 237,567 ) losses for loans
pinjaman yang diberikan
Piutang nasabah Receivables from
customers
Piutang nasabah pihak Receivables from
73,333 80,890
ketiga customers third parties
Piutang nasabah pihak Receivables from
520 152
berelasi customers related parties
Biaya dibayar dimuka 25,926 8,994 Prepaid expenses
Pajak dibayar dimuka 61 Prepaid taxes
Aset pajak tangguhan 34,184 44,907 Deferred tax assets
Aset tetap Property, plant, and
54,202 52,323
equipment
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Aset lainnya 232,200 268,899 Other assets
Jumlah aset 23,564,613 20,552,736 Total assets
Liabilitas, dana syirkah Liabilities, temporary syirkah
temporer dan ekuitas funds and equity
Liabilitas Liabilities
Liabilitas segera Obligations due
50,936 24,687
immediately
Simpanan nasabah Customers deposits
Giro Current accounts
Giro pihak ketiga Current accounts
1,543,804 1,346,997
third parties
Giro pihak berelasi Current accounts
2,830,159 3,506,581
related parties
Tabungan Savings
Tabungan pihak Savings third
662,996 549,263
ketiga parties
Tabungan pihak Savings related
25,075 3,456
berelasi parties
Deposito berjangka Time deposits
Deposito berjangka Time deposits third
12,326,386 8,992,001
pihak ketiga parties
Deposito berjangka Time deposits
2,002,796 1,064,527
pihak berelasi related parties
Simpanan dari bank lain Other banks deposits
Simpanan dari bank Other banks deposits
339,129 601,618
lain pihak ketiga third parties
Efek yang dijual dengan Securities sold with
905,895
janji untuk dibeli kembali repurchase agreement
Liabilitas derivatif Derivative payables
Liabilitas derivatif pihak Derivative payables
948 878
ketiga third parties
Utang bunga 39,240 21,027 Interest payables
Liabilitas akseptasi Acceptance liabilities
Liabilitas akseptasi Acceptance liabilities
98,268 113,418
pihak ketiga third parties
Utang pajak 21,496 23,054 Taxes payable
Liabilitas lainnya 103,402 96,131 Other liabilities
Kewajiban imbalan pasca Post-employment benefit
15,699 15,115
kerja obligations
Jumlah liabilitas 20,060,334 17,264,648 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 613,472 593,710 Common stocks
Tambahan modal Additional paid-in
2,482,288 2,502,050
disetor capital
Cadangan perubahan Reserve for changes in
nilai wajar aset fair value of fair value
keuangan nilai wajar ( 12,746 ) ( 58,447 ) through other
melalui pendapatan comprehensive income
komprehensif lainnya financial assets
Cadangan pengukuran Reserve of
kembali program ( 539 ) remeasurements of
imbalan pasti defined benefit plans
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
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telah ditentukan retained earnings
penggunaanya
Cadangan General and
64,996 33,586
umum dan wajib legal reserves
Saldo laba yang Unappropriated
belum ditentukan 356,808 217,189 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
3,504,279 3,288,088
pemilik entitas induk owners of parent
entity
Jumlah ekuitas 3,504,279 3,288,088 Total equity
Jumlah liabilitas, dana Total liabilities, temporary
syirkah temporer dan 23,564,613 20,552,736 syirkah funds and equity
ekuitas
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[4312000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by nature - Financial and Sharia Industry
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
30 September 2023 30 September 2022
Pendapatan dan beban Operating income and
operasional expenses
Pendapatan bunga 1,259,662 821,249 Interest income
Beban bunga ( 717,819 ) ( 432,164 ) Interest expenses
Pendapatan operasional Other operating income
lainnya
Pendapatan provisi dan Provisions and
komisi dari transaksi commissions income from
15,874 12,933
lainnya selain kredit transactions other than
loan
Pendapatan transaksi Revenue from trading
22,853 4,000
perdagangan transactions
Keuntungan (kerugian) Gains (losses) on disposal
pelepasan agunan yang 1,100 398 of foreclosed assets
diambil alih
Pendapatan operasional Other operating income
6,547 2,324
lainnya
Pembentukan kerugian Allowances for impairment
penurunan nilai losses
Pembentukan penyisihan Allowances for impairment
kerugian penurunan nilai ( 78,364 ) ( 54,314 ) losses on earnings assets
aset produktif
Beban operasional lainnya Other operating expenses
Beban umum dan General and
( 163,511 ) ( 104,474 )
administrasi administrative expenses
Beban sewa, Rent, maintenance and
pemeliharaan, dan ( 115,779 ) ( 106,128 ) improvement expenses
perbaikan
Beban operasional Other operating
( 9,764 ) ( 18,541 )
lainnya expenses
Jumlah laba operasional 220,799 125,283 Total profit from operation
Jumlah laba (rugi) sebelum Total profit (loss) before tax
220,799 125,283
pajak penghasilan
Pendapatan (beban) pajak ( 50,309 ) ( 30,450 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
170,490 94,833
yang dilanjutkan continuing operations
Jumlah laba (rugi) 170,490 94,833 Total profit (loss)
Pendapatan komprehensif Other comprehensive income,
lainnya, setelah pajak after tax
Pendapatan komprehensif Other comprehensive
lainnya yang akan income that may be
direklasifikasi ke laba rugi, reclassified to profit or
setelah pajak loss, after tax
Jumlah pendapatan Total other
komprehensif lainnya comprehensive income
yang akan direklasifikasi 45,701 ( 71,040 ) that may be reclassified
ke laba rugi, setelah to profit or loss, after tax
pajak
Jumlah pendapatan Total other comprehensive
komprehensif lainnya, 45,701 ( 71,040 ) income, after tax
setelah pajak
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Jumlah laba rugi komprehensif 216,191 23,793 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
170,490 94,833
diatribusikan ke entitas induk parent entity
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas 216,191 23,793 attributable to parent entity
induk
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar Basic earnings per share
diatribusikan kepada attributable to equity
pemilik entitas induk owners of the parent entity
Laba (rugi) per saham Basic earnings (loss) per
dasar dari operasi yang 27.89 15.97 share from continuing
dilanjutkan operations
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[4410000] Statement of changes in equity - Financial and Sharia Industry - Current Year
30 September 2023
Laporan perubahan ekuitas Statement of changes in equity
Cadangan perubahan
Saldo laba yang telah
nilai wajar aset Cadangan pengukuran Saldo laba yang belum Ekuitas yang dapat
Tambahan modal ditentukan
Saham biasa keuangan nilai wajar kembali program ditentukan diatribusikan kepada Ekuitas
disetor penggunaannya-cadangan
melalui pendapatan imbalan pasti penggunaannya entitas induk
umum dan wajib
komprehensif lainnya
Reserve for changes in
fair value of fair value Reserve of Appropriated retained
Additional paid-in Unappropriated retained Equity attributable to
Common stocks through other remeasurements of earnings-general and legal Equity
capital earnings parent entity
comprehensive income defined benefit plans reserves
financial assets
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 593,710 2,502,050 ( 58,447 ) ( 539 ) 33,586 217,728 3,288,088 3,288,088 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 593,710 2,502,050 ( 58,447 ) ( 539 ) 33,586 217,728 3,288,088 3,288,088 Equity position, beginning of the period
Laba (rugi) 170,490 170,490 170,490 Profit (loss)
Pendapatan komprehensif lainnya 45,701 45,701 45,701 Other comprehensive income
Pembentukan cadangan umum 31,410 ( 31,410 ) Allocation for general reserves
Penerbitan saham preferen 19,762 ( 19,762 ) Issuance of preferred stocks
Posisi ekuitas, akhir periode 613,472 2,482,288 ( 12,746 ) ( 539 ) 64,996 356,808 3,504,279 3,504,279 Equity position, end of the period
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[4410000] Statement of changes in equity - Financial and Sharia Industry - Prior Year
30 September 2022
Laporan perubahan ekuitas Statement of changes in equity
Cadangan perubahan
Saldo laba yang telah
nilai wajar aset Cadangan pengukuran Saldo laba yang belum Ekuitas yang dapat
Tambahan modal ditentukan
Saham biasa keuangan nilai wajar kembali program ditentukan diatribusikan kepada Ekuitas
disetor penggunaannya-cadangan
melalui pendapatan imbalan pasti penggunaannya entitas induk
umum dan wajib
komprehensif lainnya
Reserve for changes in
fair value of fair value Reserve of Appropriated retained
Additional paid-in Unappropriated retained Equity attributable to
Common stocks through other remeasurements of earnings-general and legal Equity
capital earnings parent entity
comprehensive income defined benefit plans reserves
financial assets
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 565,438 1,735,614 ( 20,904 ) ( 739 ) 25,636 68,630 2,373,675 2,373,675 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 565,438 1,735,614 ( 20,904 ) ( 739 ) 25,636 68,630 2,373,675 2,373,675 Equity position, beginning of the period
Laba (rugi) 94,833 94,833 94,833 Profit (loss)
Pendapatan komprehensif lainnya ( 71,040 ) ( 71,040 ) ( 71,040 ) Other comprehensive income
Pembentukan cadangan umum 7,950 ( 7,950 ) Allocation for general reserves
Penerbitan saham biasa 28,271 ( 28,271 ) Issuance of common stocks
Transaksi ekuitas lainnya 1,092 1,092 1,092 Other equity transactions
Posisi ekuitas, akhir periode 593,709 1,707,342 ( 90,851 ) ( 739 ) 33,586 155,513 2,398,560 2,398,560 Equity position, end of the period
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[4510000] Statement of cash flows, direct method - Financial and Sharia
Industry
Laporan arus kas Statement of cash flows
30 September 2023 30 September 2022
Arus kas dari aktivitas operasi Cash flows from operating
activities
Arus kas sebelum Cash flows before changes
perubahan dalam aset dan in operating assets and
liabilitas operasi liabilities
Penerimaan bunga, hasil Interest, investment
investasi, provisi, dan 960,904 783,577 income, fees and
komisi commissions received
Pembayaran bunga dan Payments Of Interest And
bonus, provisi dan komisi ( 697,569 ) ( 424,237 ) Bonus Fees And
Commissions
Pendapatan dari transaksi Income from other
46,373 19,657
operasional lainnya operating transactions
Pembayaran gaji dan Payments for salaries and
( 162,928 ) ( 100,901 )
tunjangan allowances
Penerimaan Refunds (payments) of
pengembalian income tax
( 64,096 ) ( 44,237 )
(pembayaran) pajak
penghasilan
Pembayaran beban Payments for other
( 125,534 ) ( 123,392 )
operasional lainnya operating expenses
Penurunan (kenaikan) aset Decrease (increase) in
operasi operating assets
Penurunan (kenaikan) Decrease (increase) in
( 74 ) ( 1,044,676 )
efek yang diperdagangkan marketable securities
Penurunan (kenaikan) Decrease (increase) in
efek yang dibeli dengan ( 3,056,412 ) securities purchased
janji dijual kembali under resale agreements
Penurunan (kenaikan) Decrease (increase) in
15,262 ( 98,700 )
tagihan akseptasi acceptance receivables
Penurunan (kenaikan) Decrease (increase) in
( 2,576,835 ) ( 4,934,181 )
pinjaman yang diberikan loans
Penurunan (kenaikan) Decrease (increase) in
225 ( 2,944 )
tagihan derivatif derivative receivables
Penurunan (kenaikan) Decrease (increase) in
13,222 ( 74,749 )
aset lainnya other assets
Kenaikan (penurunan) Increase (decrease) in
liabilitas operasi operating liabilities
Kenaikan (penurunan) Increase (decrease) in
liabilitas segera 26,249 24,710 obligations due
immediately
Kenaikan (penurunan) giro Increase (decrease) in
dan tabungan simpanan 3,929,601 5,055,484 current accounts and
nasabah customers savings
Kenaikan (penurunan) Increase (decrease) in
simpanan dari bank lain ( 262,488 ) 5,360 other banks saving
deposits
Kenaikan (penurunan) Increase (decrease) in
efek yang dijual dengan ( 905,895 ) securities sold under
janji dibeli kembali repurchase agreement
Kenaikan (penurunan) Increase (decrease) in
( 15,150 ) 98,826
liabilitas akseptasi acceptance payables
Kenaikan (penurunan) Increase (decrease) in
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liabilitas derivatif 70 2,972 derivative payables
Kenaikan (penurunan) Increase (decrease) in
12,855 49,375
liabilitas lainnya other liabilities
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 2,862,220 ) ( 808,056 )
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Pencairan (penempatan) Withdrawal (placement) of
( 1,347,631 ) ( 2,272,945 )
obligasi dan (atau) sukuk bonds and (or) sukuk
Pencairan (penempatan) Withdrawal (placement) of
efek-efek yang 3,015,670 1,727,329 marketable securities
diperdagangkan
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas 607,113 66,582 from investing activities
investasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
2,275,152 ( 479,034 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas 679 ( 11,649 ) from financing activities
pendanaan
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
679 ( 11,649 )
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
( 586,389 ) ( 1,298,739 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
4,508,582 5,186,736
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
3,922,193 3,887,997
akhir periode cash flows, end of the period
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[4610000] Explanation for Significant Accounting Policy - Financial and Sharia Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 September 2023
Dasar penyusunan laporan keuangan Catatan 2a Basis of preparation of consolidated financial
konsolidasian statements
Prinsip-prinsip konsolidasi NA Principles of consolidation
Kas dan setara kas Catatan 2e Cash and cash equivalents
Aset tetap Catatan 2p Fixed assets
Penurunan nilai aset nonkeuangan Catatan 2n Impairment of non-financial assets
Beban tangguhan Catatan 2w Deferred charges
Pengakuan pendapatan dan beban Catatan 2d & 2u Revenue and expense recognition
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Penjabaran mata uang asing Catatan 2b Foreign currency translation Transaksi dengan pihak berelasi Catatan 2c Transactions with related parties Pajak penghasilan Catatan 2w Income taxes Pinjaman NA Borrowings Provisi Catatan 2v Provisions Imbalan kerja karyawan Catatan 2x Employee benefits Laba per saham Catatan 2ab Earnings per share
Page 15
Dividen NA Dividends
Pelaporan segmen Catatan 2y Segment reporting
Instrumen keuangan derivatif Catatan 2d Derivative financial instruments
Penerapan standar akutansi baru Catatan 2ac The implementation of new statements of
accounting standards
Kombinasi bisnis NA Business combination
Penentuan nilai wajar Catatan 2d Determination of fair value
Transaksi dan saldo dalam mata uang asing Catatan 2b Foreign currency transactions and balances
Page 16
Giro pada Bank Indonesia dan bank lain Catatan 2d Current accounts with Bank Indonesia and
other banks
Penempatan pada Bank Indonesia dan bank lain Catatan 2d Placements with Bank Indonesia and other
banks
Efek-efek Catatan 2d Securities
Investasi jangka pendek NA Short-term investment
Aset hak guna NA Right of use assets
Properti investasi NA Investment properties
Goodwill NA Goodwill
Investasi pada entitas asosiasi NA Investment in associates
Page 17
Aset takberwujud Catatan 2p Intangible assets
Beban dibayar dimuka Catatan 2q Prepaid expenses
Piutang dan utang asuransi NA Insurance receivables and payables
Piutang pembiayaan konsumen NA Consumer financing receivables
Liabilitas atas kontrak NA Contract liabilities
Simpanan nasabah dan simpanan dari bank lain Catatan 2t Deposits from customers and deposits from
other banks
Obligasi subordinasi NA Subordinated bonds
Page 18
Efek-efek yang dibeli dengan janji dibeli kembali NA Securities purchased under resell agreements Saham treasuri NA Treasury stock Modal saham NA Share capital Pengaturan pembayaran berbasis saham NA Share-based payment arrangement Biaya emisi efek ekuitas Catatan 2aa Stock issuance cost Instrumen keuangan Catatan 2d Financial instruments Aset tidak lancar yang diklasifikasikan sebagai NA Non-current assets classified as held for sale dimiliki untuk dijual
Page 19
Peristiwa setelah tanggal periode pelaporan NA Events after reporting period Penerapan standar akuntansi baru Catatan 2ac Adoption of new accounting standards Standar akuntansi yang telah disahkan namun Catatan 2ac Accounting standards issued but not yet belum berlaku efektif effective Utang pembiayaan konsumen NA Consumer financing liabilities
Page 20
[4611000] Notes to the financial statements - Property, Plant, and Equipement - Financial and Sharia Industry - Current Year
30 September 2023
Aset tetap Property, plant, and equipment
Aset tetap, awal Penambahan aset Pengurangan aset Aset tetap, akhir
Reklasifikasi aset tetap
periode tetap tetap periode
Property, plant, and Reclassifications of Property, plant, and
Addition in property, Disposals in property,
equipment, beginning property, plant, and equipment, end
plant, and equipment plant, and equipment
period equipment period
Nilai perolehan, kotor Mesin dan peralatan, Machinery and Carrying amount, gross
dimiliki langsung 66,554 11,624 78,178 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 19,827 1,750 21,577 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
780 780
dimiliki langsung owned
Lainnya, dimiliki langsung 25,850 ( 3,430 ) 22,420 Others, directly owned
Dimiliki langsung 113,011 13,374 ( 3,430 ) 122,955 Directly owned
Lainnya, dalam Others, assets under
5,030 ( 1,232 ) 3,798
penyelesaian construction
Aset dalam Assets under
5,030 ( 1,232 ) 3,798
penyelesaian construction
Aset tetap Property, plant, and
118,041 13,374 ( 3,430 ) ( 1,232 ) 126,753
equipment
Akumulasi depresiasi Mesin dan peralatan, Machinery and Carrying amount,
dimiliki langsung 37,320 9,589 (2) 46,907 equipment, directly accumulated
owned depreciation
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 12,868 1,991 (2) 14,857 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
756 8 764
dimiliki langsung owned
Lainnya, dimiliki langsung 14,774 8,818 ( 13,569 ) 10,023 Others, directly owned
Dimiliki langsung 65,718 20,406 ( 13,573 ) 72,551 Directly owned
Aset tetap Property, plant, and
65,718 20,406 ( 13,573 ) 72,551
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
52,323 54,202
equipment
Page 21
Page 22
[4611000] Notes to the financial statements - Property, Plant, and Equipement - Financial and Sharia Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Aset tetap, akhir
Aset tetap, awal periode Penambahan aset tetap Reklasifikasi aset tetap
periode
Property, plant, and Reclassifications of
Addition in property, plant, Property, plant, and
equipment, beginning property, plant, and
and equipment equipment, end period
period equipment
Nilai perolehan, kotor Mesin dan peralatan, dimiliki Machinery and equipment, Carrying amount, gross
47,919 17,287 1,348 66,554
langsung directly owned
Perabot dan peralatan Furniture and office
14,994 4,833 19,827
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly
765 15 780
langsung owned
Lainnya, dimiliki langsung 15,415 5,239 5,196 25,850 Others, directly owned
Dimiliki langsung 79,093 27,374 6,544 113,011 Directly owned
Lainnya, dalam Others, assets under
6,967 4,722 ( 6,659 ) 5,030
penyelesaian construction
Aset dalam penyelesaian 6,967 4,722 ( 6,659 ) 5,030 Assets under construction
Aset tetap Property, plant, and
86,060 32,096 ( 115 ) 118,041
equipment
Akumulasi depresiasi Mesin dan peralatan, dimiliki Machinery and equipment, Carrying amount,
28,440 8,880 37,320
langsung directly owned accumulated depreciation
Perabot dan peralatan Furniture and office
10,568 2,300 12,868
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly
746 10 756
langsung owned
Lainnya, dimiliki langsung 10,067 4,707 14,774 Others, directly owned
Dimiliki langsung 49,821 15,897 65,718 Directly owned
Aset tetap Property, plant, and
49,821 15,897 65,718
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
36,239 52,323
equipment
Page 23
[4611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Financial and Sharia Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas aset tetap Catatan 15. Penambahan aset tetap pada tanggal-tanggal 30 September 2023 dan 31 Desember 2022 Disclosure of notes for property, plant and
terdiri dari pembukaan kantor cabang baru, kursi, meja, AC, komputer, laptop dan printer yang equipment
digunakan untuk aktivitas operasional Bank. Beban penyusutan aset tetap adalah sebesar Rp20.406
dan Rp15.897 masing-masing untuk tahun yang berakhir pada tanggal-tanggal 30 September 2023
dan 31 Desember 2022. Pada tanggal-tanggal 30 September 2023 dan 31 Desember 2022, jumlah
tercatat bruto dari setiap aset tetap yang telah disusutkan penuh dan masih digunakan masing-masing
adalah sebesar Rp73.730 dan Rp42.681. Pada tahun 2023 dan 2022, Bank menjual aset tetapnya
dengan nilai tercatat masing-masing sebesar RpNihil dan RpNihil dengan harga jual masing-masing
sebesar RpNihil dan RpNihil. Aset tetap Bank diasuransikan terhadap risiko kebakaran, gempa bumi,
huru-hara, pencurian dan risiko lainnya kepada perusahaan asuransi, yaitu PT Asuransi Central Asia
(pihak berelasi) sebesar Rp35.074 dan Rp35.074 pada tanggal-tanggal 30 September 2023 dan 31
Desember 2022. Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutup
kemungkinan kerugian atas aset yang dipertanggungkan. Manajemen berpendapat bahwa tidak
terdapat peristiwa atau perubahan keadaan yang mungkin menimbulkan indikasi penurunan nilai aset
tetap, sehingga tidak dibentuk cadangan kerugian penurunan nilai pada tanggal-tanggal 30 September
2023 dan 31 Desember 2022. Pada tanggal-tanggal 30 September 2023 dan 31 Desember 2022, tidak
terdapat aset tetap Bank yang dijaminkan.
Page 24
[4612100a] Notes to the financial statements - Loans and Sharia receivables/financing - by type - Financial and Sharia Industry
30 September 2023
Pinjaman berdasarkan tipe Loans by type
Total pinjaman, kotor
Total loans, gross
Total Loans by
Current Special mention Substandard Doubtful Loss
collectibility
Jumlah Pinjaman
Dalam perhatian
Lancar Kurang lancar Diragukan Macet berdasarkan
khusus
kolektibilitas
Rupiah Modal kerja 6,728,967 371,609 46 18,075 122,612 7,241,309 Working capital Rupiah
Investasi 4,346,259 239,409 29,884 3,167 13,099 4,631,818 Investment
Sindikasi 333,926 6,325 331 1,888 55,440 397,910 Syndicated
Subtotal Pinjaman Subtotal Loans by
11,409,152 617,343 30,261 23,130 191,151 12,271,037
berdasarkan tipe type
Mata uang asing Modal kerja 39,128 39,128 Working capital Foreign currencies
Subtotal Pinjaman Subtotal Loans by
39,128 0 0 0 0 39,128
berdasarkan tipe type
Subtotal Seluruh Subtotal Pinjaman Subtotal Loans by Subtotal on all
11,448,280 617,343 30,261 23,130 191,151 12,310,165
Mata Uang berdasarkan tipe type Currencies
30 September 2023
Pinjaman berdasarkan tipe Loans by type
Total Loans by
Current Special mention Substandard Doubtful Loss
collectibility
Jumlah Pinjaman
Lancar Dalam perhatian khusus Kurang lancar Diragukan Macet
berdasarkan kolektibilitas
Total pinjaman, kotor 11,448,280 617,343 30,261 23,130 191,151 12,310,165 Total loans, gross
Cadangan kerugian Allowance for impairment
penurunan nilai pada ( 65,987 ) ( 55,872 ) ( 5,909 ) ( 9,165 ) ( 162,041 ) ( 298,974 ) losses for loans
pinjaman yang diberikan
Total pinjaman, bersih 11,382,293 561,471 24,352 13,965 29,110 12,011,191 Total loans, net
31 December 2022
Page 25
Pinjaman berdasarkan tipe Loans by type
Total pinjaman, kotor
Total loans, gross
Total Loans by
Current Special mention Substandard Doubtful Loss
collectibility
Jumlah Pinjaman
Dalam perhatian
Lancar Kurang lancar Diragukan Macet berdasarkan
khusus
kolektibilitas
Rupiah Modal kerja 4,205,015 30,372 30,051 4,334 34,810 4,304,582 Working capital Rupiah
Investasi 2,968,011 16,878 797 2,985,686 Investment
Konsumen 2,284,017 24,398 9,248 43,426 45,418 2,406,507 Consumer
Subtotal Pinjaman Subtotal Loans by
9,457,043 71,648 39,299 48,557 80,228 9,696,775
berdasarkan tipe type
Mata uang asing Modal kerja 52,470 52,470 Working capital Foreign currencies
Subtotal Pinjaman Subtotal Loans by
52,470 52,470
berdasarkan tipe type
Subtotal Seluruh Subtotal Pinjaman Subtotal Loans by Subtotal on all
9,509,513 71,648 39,299 48,557 80,228 9,749,245
Mata Uang berdasarkan tipe type Currencies
31 December 2022
Pinjaman berdasarkan tipe Loans by type
Total Loans by
Current Special mention Substandard Doubtful Loss
collectibility
Jumlah Pinjaman
Lancar Dalam perhatian khusus Kurang lancar Diragukan Macet
berdasarkan kolektibilitas
Total pinjaman, kotor 9,509,513 71,648 39,299 48,557 80,228 9,749,245 Total loans, gross
Cadangan kerugian Allowance for impairment
penurunan nilai pada ( 91,287 ) ( 31,518 ) ( 32,628 ) ( 32,403 ) ( 49,731 ) ( 237,567 ) losses for loans
pinjaman yang diberikan
Total pinjaman, bersih 9,418,226 40,130 6,671 16,154 30,497 9,511,678 Total loans, net
Page 26
[4613100a] Notes to the financial statements - Loans and Sharia receivables/financing - by Economic Sector - Financial and Sharia Industry
30 September 2023
Pinjaman berdasarkan sektor ekonomi Loans by economic sector
Total pinjaman, kotor
Total loans, gross
Total Loans by
Current Special mention Substandard Doubtful Loss
collectibility
Jumlah Pinjaman
Dalam perhatian
Lancar Kurang lancar Diragukan Macet berdasarkan
khusus
kolektibilitas
Rupiah Perindustrian 3,043,313 29,356 15,250 3,087,919 Manufacturing Rupiah
Perdagangan, restoran Trading, restaurants and
2,510,685 29,930 16,242 105,070 2,661,927
dan hotel hotels
Pertanian 469,543 469,543 Agriculture
Jasa dunia usaha 764,824 48,093 5,000 817,917 Business services
Konstruksi 1,225,737 43,809 12,391 1,281,937 Construction
Pengangkutan, Transportation,
pergudangan dan 408,734 141,727 550,461 warehousing and
komunikasi communications
Listrik, gas dan air 247,746 247,746 Electricity, gas and water
Jasa sosial 758,638 758,638 Social services
Pertambangan 835,854 25,437 3,000 864,291 Mining
Properti 1,057,897 1,057,897 Property
Lain-lain 333,927 81,175 331 1,888 55,440 472,761 Other sectors
Subtotal Pinjaman Subtotal Loans by
berdasarkan sektor 11,409,152 617,343 30,261 23,130 191,151 12,271,037 economic sector
ekonomi
Mata uang asing Perindustrian 25,218 25,218 Manufacturing Foreign currencies
Perdagangan, restoran Trading, restaurants and
13,910 13,910
dan hotel hotels
Subtotal Pinjaman Subtotal Loans by
berdasarkan sektor 39,128 0 0 0 0 39,128 economic sector
ekonomi
Subtotal Seluruh Subtotal Pinjaman Subtotal Loans by Subtotal on all
Mata Uang berdasarkan sektor 11,448,280 617,343 30,261 23,130 191,151 12,310,165 economic sector Currencies
ekonomi
Page 27
30 September 2023
Pinjaman berdasarkan sektor ekonomi Loans by economic sector
Total Loans by
Current Special mention Substandard Doubtful Loss
collectibility
Jumlah Pinjaman
Lancar Dalam perhatian khusus Kurang lancar Diragukan Macet
berdasarkan kolektibilitas
Total pinjaman, kotor 11,448,280 617,343 30,261 23,130 191,151 12,310,165 Total loans, gross
Cadangan kerugian Allowance for impairment
penurunan nilai pada ( 65,987 ) ( 55,872 ) ( 5,909 ) ( 9,165 ) ( 162,041 ) ( 298,974 ) losses for loans
pinjaman yang diberikan
Total pinjaman, bersih 11,382,293 561,471 24,352 13,965 29,110 12,011,191 Total loans, net
31 December 2022
Pinjaman berdasarkan sektor ekonomi Loans by economic sector
Total pinjaman, kotor
Total loans, gross
Total Loans by
Current Special mention Substandard Doubtful Loss
collectibility
Jumlah Pinjaman
Dalam perhatian
Lancar Kurang lancar Diragukan Macet berdasarkan
khusus
kolektibilitas
Rupiah Perindustrian 1,763,850 457 9,248 1,773,555 Manufacturing Rupiah
Perdagangan, restoran Trading, restaurants and
2,384,284 48,233 30,051 6,125 46,742 2,515,435
dan hotel hotels
Pertanian 772,002 634 772,636 Agriculture
Jasa dunia usaha 1,220,714 13,756 1,234,470 Business services
Konstruksi 607,641 12,391 620,032 Construction
Pengangkutan, Transportation,
pergudangan dan 688,486 688,486 warehousing and
komunikasi communications
Listrik, gas dan air 180,283 180,283 Electricity, gas and water
Jasa sosial 922,427 922,427 Social services
Pertambangan 357,531 6,000 3,000 366,531 Mining
Properti 89,173 89,173 Property
Lain-lain 470,652 8,568 36,432 18,095 533,747 Other sectors
Subtotal Pinjaman Subtotal Loans by
berdasarkan sektor economic sector
9,457,043 71,648 39,299 48,557 80,228 9,696,775
Page 28
ekonomi
Mata uang asing Pertanian 36,902 36,902 Agriculture Foreign currencies
Pertambangan 15,568 15,568 Mining
Subtotal Pinjaman Subtotal Loans by
berdasarkan sektor 52,470 52,470 economic sector
ekonomi
Subtotal Seluruh Subtotal Pinjaman Subtotal Loans by Subtotal on all
Mata Uang berdasarkan sektor 9,509,513 71,648 39,299 48,557 80,228 9,749,245 economic sector Currencies
ekonomi
31 December 2022
Pinjaman berdasarkan sektor ekonomi Loans by economic sector
Total Loans by
Current Special mention Substandard Doubtful Loss
collectibility
Jumlah Pinjaman
Lancar Dalam perhatian khusus Kurang lancar Diragukan Macet
berdasarkan kolektibilitas
Total pinjaman, kotor 9,509,513 71,648 39,299 48,557 80,228 9,749,245 Total loans, gross
Cadangan kerugian Allowance for impairment
penurunan nilai pada ( 91,287 ) ( 31,518 ) ( 32,628 ) ( 32,403 ) ( 49,731 ) ( 237,567 ) losses for loans
pinjaman yang diberikan
Total pinjaman, bersih 9,418,226 40,130 6,671 16,154 30,497 9,511,678 Total loans, net
Page 29
[4614100] Notes to the financial statements - Loans and Sharia
receivables/financing - Other Information - Financial and Sharia Industry
Informasi penting lainnya Loans other information
30 September 2023 31 December 2022
Tingkat suku bunga Annual yield rate of rupiah
5.47 9.72
rata-rata per tahun rupiah loans
Tingkat suku bunga Annual yield rate of
rata-rata per tahun mata 3.48 6.06 foreign currencies loans
uang asing
Cadangan kerugian Allowance for impairment of
237,567 143,179
penurunan nilai, awal periode losses, beginning period
Pembentukan selama tahun Provision during the year of
berjalan 79,036 96,255 allowance for impairment
losses on loans
Penghapusbukuan Writing off of allowance for
( 143 ) ( 259 )
impairment losses on loans
Pemulihan pinjaman yang Recoveries of written-off of
telah dihapusbukukan ( 17,486 ) ( 1,608 ) allowance for impairment
losses on loans
Cadangan kerugian Allowance for impairment
298,974 237,567
penurunan nilai, akhir periode of losses, ending period
Non-performing financing - Non-performing financing -
0 1.73
gross gross
Non-performing financing - Non-performing financing -
0 0.55
net net
Page 30
[4614110] Disclosure of Notes to the financial statements - Loans and Sharia receivables/financing - Financial and Sharia Industry
Page 31
[4621100] Notes to the financial statements - Current Accounts and Wadiah Demand deposits - Financial and Sharia Industry
Giro dan giro wadiah Current accounts and wadiah demand deposits
30 September 2023 31 December 2022
Giro Pihak berelasi Rupiah 2,613,764 3,080,316 Rupiah Related parties Current accounts
Mata uang asing 216,395 426,265 Foreign currencies
Subtotal Seluruh Subtotal on all
2,830,159 3,506,581
Mata Uang Currencies
Pihak ketiga Rupiah 1,345,087 1,321,363 Rupiah Third parties
Mata uang asing 198,717 25,634 Foreign currencies
Subtotal Seluruh Subtotal on all
1,543,804 1,346,997
Mata Uang Currencies
Subtotal Seluruh Subtotal Seluruh Subtotal on all Subtotal on all
4,373,963 4,853,578
Pihak Mata Uang Currencies Parties
Page 32
[4622100] Notes to the financial statements - Savings Deposits and Wadiah Savings Deposits - Financial and Sharia Industry
Tabungan dan tabungan wadiah Savings deposits and wadiah savings deposits
30 September 2023 31 December 2022
Tabungan Pihak berelasi Rupiah 24,845 2,658 Rupiah Related parties Savings deposits
Mata uang asing 230 798 Foreign currencies
Subtotal Seluruh Subtotal on all
25,075 3,456
Mata Uang Currencies
Pihak ketiga Rupiah 649,015 544,545 Rupiah Third parties
Mata uang asing 13,981 4,718 Foreign currencies
Subtotal Seluruh Subtotal on all
662,996 549,263
Mata Uang Currencies
Subtotal Seluruh Subtotal Seluruh Subtotal on all Subtotal on all
688,071 552,719
Pihak Mata Uang Currencies Parties
Page 33
[4623100] Notes to the financial statements - Time deposits and Wakalah deposits - Financial and Sharia Industry
Deposito berjangka dan deposito wakalah Time deposits and wakalah deposits
30 September 2023 31 December 2022
Deposito berjangka Pihak berelasi Rupiah 1,998,425 999,087 Rupiah Related parties Time deposits
Mata uang asing 4,371 65,440 Foreign currencies
Subtotal Seluruh Subtotal on all
2,002,796 1,064,527
Mata Uang Currencies
Pihak ketiga Rupiah 11,882,030 8,651,788 Rupiah Third parties
Mata uang asing 444,356 340,213 Foreign currencies
Subtotal Seluruh Subtotal on all
12,326,386 8,992,001
Mata Uang Currencies
Subtotal Seluruh Subtotal Seluruh Subtotal on all Subtotal on all
14,329,182 10,056,528
Pihak Mata Uang Currencies Parties
Page 34
[4624100] Notes to the financial statements - Annual average interest rate Third Party Funds - Financial and Sharia Industry
Page 35
[4624110] Disclosure of Notes to the financial statements - Third Party Funds - Financial and Sharia Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas dana pihak ketiga Catatan No. 18. Pada tanggal-tanggal 30 September 2023 dan 31 Desember 2022, tidak terdapat giro Disclosure of notes for third party funds
yang dijadikan jaminan atas kredit yang diberikan. Sedangkan pada tanggal-tanggal 30 September
2023 dan 31 Desember 2022, jumlah giro yang dijaminkan sebagai jaminan Bank Garansi diterbitkan
masing-masing sebesar RpNihil dan RpNihil. Pada tanggal-tanggal 30 September 2023 dan 31
Desember 2022, tidak terdapat tabungan yang dijadikan jaminan atas kredit yang diberikan. Pada
tanggal-tanggal 30 September 2023 dan 31 Desember 2022, jumlah deposito yang dijaminkan sebagai
jaminan kredit yang diberikan masing-masing sebesar Rp614.517 dan Rp552.351.
Page 36
[4631100] Notes to the financial statements - Interest and Sharia Income -
Financial and Sharia Industry
Pendapatan bunga dan syariah Interest and sharia income
30 September 2023 30 September 2022
Pendapatan bunga Interest income
Kredit yang diberikan 862,971 454,273 Loans interest income
Efek-efek 302,919 280,892 Marketable securities income
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 75,185 71,101 Indonesia and other banks
income
Lain-lain 18,587 14,983 Other interest income
Subtotal pendapatan bunga 1,259,662 821,249 Subtotal interest income
Page 37
[4631110] Disclosure of Interest and Sharia Income - Financial and Sharia Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas pendapatan bunga Catatan No. 27 Disclosure of interest and sharia income
dan syariah
Page 38
[4632100] Notes to the financial statements - Interest and Sharia Expense -
Financial and Sharia Industry
Beban bunga dan syariah Interest and sharia expense
30 September 2023 30 September 2022
Beban bunga Interest expense
Deposito berjangka Time deposits interest
510,935 224,451
expense
Tabungan Saving deposits interest
10,636 5,853
expense
Premi penjaminan dana pihak Premium on third party fund
26,020 22,092
ketiga guarantees
Giro Current accounts interest
163,596 177,266
expense
Lain-lain Others interest expense
6,632 2,492
interest expense
Subtotal beban bunga 717,819 432,154 Subtotal interest expense
Page 39
[4632110] Disclosure of Notes to the financial statements - Interest Expense - Financial and Sharia Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas beban bunga Catatan No. 28 Disclosure of notes for interest expense
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