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LAPORAN KEUANGAN KONSOLIDASIAN INTERIM PT BATAVIA PROSPERINDO INTERNASIONAL Tbk DAN ENTITAS ANAKNYA TANGGAL 30 JUNI 2026 DAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA TANGGAL TERSEBUT INTERIM CONSOLIDATED FINANCIAL STATEMENTS PT BATAVIA PROSPERINDO INTERNASIONAL Tbk AND ITS SUBSIDIARIES AS AT JUNE 30, 2026 AND FOR THE SIX-MONTHS PERIOD THEN ENDED
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Page 3
Page 4
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
DAFTAR ISI TABLE OF CONTENTS
Halaman/
Pages
Surat Pernyataan Direksi Director’s Statement Letter
Laporan Posisi Keuangan Konsolidasian 1–3 Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Consolidated Statement of Profit or Loss and
Komprehensif Lain Konsolidasian 4–6 Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian 7–8 Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian 9 – 10 Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian 11 – 223 Notes to the Consolidated Financial Statements
Page 5
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni / 31 Desember/
Catatan/ June 30, 2026 (Tidak December 31, 2025
Notes Diaudit/ Unaudited) (Diaudit/ Audited)
ASET ASSETS
Kas dan setara kas 5, 35, 36 242.517.903.463 247.453.301.197 Cash and cash equivalents
Portofolio efek 6, 32a, 35, 36 Marketable securities
Pihak ketiga 535.643.467.093 647.723.945.333 Third parties
Pihak berelasi 141.094.580.050 150.108.443.887 Related parties
Piutang sewa operasi 7, 35, 36 Operating lease receivables
Pihak ketiga - neto 73.825.575.827 68.756.201.062 Third parties – net
Piutang nasabah 32, 35, 36 Receivables from customers
Pihak ketiga 4.945.350.603 6.426.182.362 Third parties
Pihak berelasi 37.116.125.084 36.130.645.112 Related parties
Piutang lain-lain – pihak ketiga 35, 36, 38 72.822.693.181 33.059.468.862 Other receivables-third parties
Investasi pada entitas asosiasi 10.737.884.238 12.601.212.872 Investment in associate
Aset kontrak asuransi dan Insurance and reinsurance
reasuransi contract assets
Aset asuransi untuk sisa Insurance contract assets
pertanggungan 8b, 35, 38 797.827.444.874 1.395.206.593.342 remaining coverage
Aset asuransi untuk klaim Insurance contract assets
terjadi 8c, 35, 38 1.405.073.141.887 1.662.789.684.019 incurred claims
Pendapatan yang belum ditagih 35, 36 34.987.975.003 30.115.496.534 Unbilled revenues
Uang muka dan beban Advances and prepaid
dibayar di muka 9, 38 71.637.928.777 32.089.835.814 expenses
Pajak dibayar di muka 13 14.044.079.710 23.351.408.595 Prepaid taxes
Aset tetap – neto 10 2.311.126.106.171 2.419.932.128.835 Property and equipment – net
Properti investasi 23.041.108.431 23.041.108.431 Investment properties
Aset pajak tangguhan – neto 13e 12.220.376.895 12.104.213.770 Deferred tax assets – net
Aset lain-lain 44.057.732.316 20.468.626.245 Other assets
JUMLAH ASET 5.832.719.473.602 6.821.358.496.272 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
1
Page 6
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL POSITION (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni / 31 Desember/
Catatan/ June 30, 2026 (Tidak December 31, 2025
Notes Diaudit/ Unaudited) (Diaudit/ Audited)
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Utang bank 11, 35, 36 1.351.099.578.601 1.380.499.322.217 Bank loans
Utang nasabah 35, 36, 38 30.758.549.956 28.999.270.628 Payables to customers
Utang klaim 35, 36, 38 Claims payables
Pihak ketiga 197.994.306 71.933.495 Third parties
Utang komisi 35, 38 3.310.754.501 921.220.786 Commissions payables
Liabilitas kontrak asuransi Insurance and reinsurance
dan reasuransi contract liabilities
Liabilitas asuransi untuk Insurance contract liabilities
sisa pertanggungan 8d, 35 876.864.270.677 2.000.839.470.490 for remaining coverage
Liabilitas asuransi untuk Insurance contract liabilities
klaim terjadi 8e, 35 1.265.668.604.005 1.108.832.844.654 for incurred claims
Utang lain-lain Other payables
Pihak ketiga 35 194.146.142.961 120.271.136.966 Third parties
Beban akrual Accrued expenses
Pihak ketiga 35 34.101.512.919 31.509.678.313 Third parties
Uang jaminan pelanggan 12 8.640.693.725 4.934.862.201 Customer security deposits
Liabilitas kontrak 6.102.121.047 9.545.817.379 Contract liabilities
Utang pajak 13b 11.033.814.877 19.230.161.563 Taxes payable
Utang pembiayaan Consumer financing
Konsumen 14 127.675.220.677 229.396.158.252 payables
Liabilitas sewa 35 9.135.696.051 8.426.091.626 Lease liabilities
Liabilitas imbalan kerja 15 34.576.956.572 34.445.072.529 Employee benefits liabilities
Liabilitas pajak tangguhan – neto 13e 26.862.096.385 23.170.187.497 Deferred tax liabilities - net
JUMLAH LIABILITAS 3.980.174.007.259 5.001.093.228.596 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
2
Page 7
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL POSITION (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni / 31 Desember/
Catatan/ June 30, 2026 (Tidak December 31, 2025
Notes Diaudit/ Unaudited) (Diaudit/ Audited)
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to the
kepada pemilik Entitas Induk Owners of the Parent Entity
Modal saham - nilai nominal Share capital – par
Rp 5 per saham 16 value of Rp 5 per share
Modal dasar - 35.000.000.000 Authorized capital -
saham 35,000,000,000 shares
Modal ditempatkan dan disetor Issued and fully paid
penuh – 10.309.973.240 saham 49.420.766.200 49.420.766.200 capital – 10,309,973,240
Tambahan modal disetor – neto 17 (188.677.403.111) (188.677.403.111) Additional paid-in capital-net
Selisih atas Difference in value of
transaksi dengan transactions with
kepentingan non-pengendali (55.045.350.931) (55.045.350.931) non-controlling interests
Cadangan lain-lain (451.505.482) (451.505.482) Other reserves
Saldo laba 18 Retained earnings
Telah ditentukan
Penggunaannya 500.000.000 500.000.000 Appropriated
Belum ditentukan
Penggunaannya 1.593.070.481.514 1.577.722.243.639 Unappropriated
Penghasilan komprehensif lain 76.104.697.822 60.776.755.597 Other comprehensive income
Ekuitas yang dapat diatribusikan Equity attributable to the
kepada pemilik entitas induk 1.474.921.686.012 1.444.245.505.912 Owners of the Parent Entity
Kepentingan non-pengendali 19 377.623.780.331 376.019.761.764 Non-controlling interests
JUMLAH EKUITAS 1.852.545.466.342 1.820.265.267.676 TOTAL EQUITY
JUMLAH LIABILITAS DAN TOTAL LIABILITIES
EKUITAS 5.832.719.473.602 6.821.358.496.272 AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
3
Page 8
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENT OF
KOMPREHENSIF LAIN KONSOLIDASIAN PROFIT OR LOSS AND OTHER COMPREHENSIVE
INTERIM INCOME
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni / 30 Juni /
Catatan/ June 30, 2026 June 30, 2025
Notes (Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
PENDAPATAN REVENUES
Pendapatan jasa asuransi 22 936.342.836.510 847.507.945.061 Insurance service revenue
Pendapatan jasa transportasi 21, 33 345.997.355.312 288.652.964.987 Transportation service income
Jasa manajemen investasi dan Investment management and
Lainnya 20 219.225.110.777 198.383.228.923 Other fees
Pendapatan keuangan – neto 23 20.470.594.786 21.869.689.334 Finance income – net
Laba (rugi) perdagangan atas Gain (loss) on Trading of
portofolio efek – neto 6 (192.438.944) 5.928.605.404 marketable securities – net
Pendapatan lain-lain–neto 24, 43 34.418.153.673 17.262.759.820 Other income – net
Total pendapatan 1.556.261.612.114 1.379.605.193.529 Total revenues
BEBAN USAHA OPERATING EXPENSES
Beban jasa asuransi 22 830.222.633.164 558.918.120.775 Insurance service expense
Beban dari kontrak Expense from reinsurance
22
reasuransi 72.385.666.391 203.330.358.748 contract held
Beban jasa transportasi 29 230.924.101.783 179.851.789.887 Transportation service expenses
Pemasaran 25 118.113.178.671 104.329.610.782 Marketing expenses
Gaji dan tunjangan 26 103.690.879.531 89.365.240.722 Salaries and allowances
Keuangan 27 63.983.931.810 59.602.759.509 Finance expenses
Umum dan administrasi 28 49.175.773.876 41.840.227.267 General and administrative
Penyusutan 10 7.288.385.070 7.900.697.493 Depreciation
Kerugian Impairment losses on
penurunan nilai 30 5.600.000.000 3.180.000.000 receivables
Total Beban Usaha 1.481.384.550.298 1.248.318.805.183 Total Operating Expenses
Porsi rugi dari entitas Asosiasi (1.863.328.634) (2.556.555.726) Share in net loss of Associate
LABA SEBELUM BEBAN INCOME BEFORE
PAJAK PENGHASILAN 73.013.733.182 128.729.832.621 INCOME TAX EXPENSE
BEBAN PAJAK INCOME TAX
PENGHASILAN 13c (19.981.933.600) (20.742.870.136) EXPENSE
LABA NETO TAHUN NET INCOME FOR
BERJALAN 53.031.799.582 107.986.962.485 THE YEAR
Total penghasilan - - Total other comprehensive
Komprehensif lain income
TOTAL LABA 53.031.799.582 107.986.962.485 TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
4
Page 9
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENT OF
KOMPREHENSIF LAIN KONSOLIDASIAN PROFIT OR LOSS AND OTHER COMPREHENSIVE
INTERIM INCOME
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 30 Juni / 30 Juni /
Notes June 30, 2026 June 30, 2025
(Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
Total laba neto tahun berjalan Total net income
yang dapat diatribusikan for the year
kepada: attributable to:
Pemilik Entitas Induk 42.826.183.882 91.221.705.036 Owners of the Parent Entity
Kepentingan Non-pengendali 19 10.205.615.700 16.765.732.440 Non-controlling Interests
Total 53.031.799.582 107.986.962.485 Total
LABA NETO PER SAHAM BASIC EARNINGS PER
DASAR YANG DAPAT SHARE ATTRIBUTABLE
DIATRIBUSIKAN KEPADA TO THE OWNERS OF
PEMILIK ENTITAS INDUK 31 4,33 9,23 THE PARENT ENTITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
5
Page 10
The original consolidated financial statements included herein are in the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
30 JUNI 2026 JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni / June 30, 2026 (Tidak Diaudit/ Unaudited)
Total Ekuitas -
Neto Yang Dapat
Selisih atas Transaksi Diatribusikan
Dengan Kepentingan Kepada Pemilik
Non-pengendali/ Saldo Laba (Defisit)/ Penghasilan Entitas Induk/
Saham Differences in Value Tambahan Modal Cadangan Retained Earnings (Deficit) Komprehensif Total Equity – Net Kepentingan
Modal Treasuri/ of Transactions with Disetor – Neto Lain-lain/ Telah Ditentukan Belum Ditentukan Lain/ Attribute to the Non-Pengendali/
Catatan/ Saham/ Treasury Transactions Additional Paid - Other Penggunaannya/ Penggunannya/ Other Comprehensive Owners of the Non-Controlling Total Ekuitas
Notes Share Capital Shares Non-controlling Interests In Capital – Net Reserves Appropriated Unappropriated Income Parent Entity Interest Total Equity
Saldo per 31 Desember 2025 49.420.766.200 – (55.045.350.931) (188.677.403.111) (451.505.482) 500.000.000 1.577.722.243.639 60.776.755.597 1.444.245.505.912 376.019.761.764 1.820.265.267.676 Balance December 31, 2025
Dividen kas – – – – – – – – – (7.153.623.322) (7.153.623.322) Cash dividends from subsidiaries
Dividen kas Entitas Induk – – – – – – (27.477.946.007) – (27.477.946.007) – (27.477.946.007) Cash dividends of Parent Entity
Perubahan transaksi pada Entitas Anak – – – – – – – – – – – Changes in transaction of subsidiaries
-
Penghentian saham treasuri – – – – – – – – – – – Retirement of treasury shares
Efek dekonsolidasi entitas anak – – – – – – – – – – – Effect of deconsolidation of subsidiary
Penambahan modal pada Entitas Anak Additional capital to Subsidiaries
oleh Kepentingan Non-pengendali – – – – – – – – – – – from Non-controlling interest
Transfer cadangan revaluasi aset Transfer of asset revaluation reserve
tetap yang dijual – – – – – – – – – – – of property and equipment sold
Tranfer keuntungan nilai wajar aset Transfer of realized fair value
Aseet keuangan yang dijual – – – – – – – – – – – loss on financial assets
Efek pajak terkait transfer cadangan Related tax effect on transfer of
revaluasi aset tetap yang dijual – – – – – – – – – – – revaluation reserve of vehicles sold
Laba neto tahun berjalan – – – – – – 42.826.183.882 – 42.826.183.882 10.205.615.700 53.031.799.582 Net income for the year
Penghasilan komprehensif lain – – – – – – – 15.327.942.225 15.327.942.225 (1.447.973.811) 13.879.968.414 Other comprehensive income
Cadangan revaluasi aset tetap – – – – – – – – – – – Vehicles revaluation reserve
Translasi laporan keuangan Translation of
anak luar negeri – – – – – – – – – – – foreign subsidiaries
Keuntungan nilai wajar aset keuangan Unrealized fair value loss on financial
pada nilai wajar melalui assets at fair value through other
penghasilan komprehensif lain – – – – – – – – – – – comprehensive income
Efek pajak terkait – – – – – – – – – – – Related tax effect
Total penghasilan komprehensif lain 42.826.183.882 15.327.942.225 58.154.126.106 8.757.641.890 66.911.767.996 Total comprehensive income
Saldo per 30 Juni 2026 49.420.766.200 – (55.045.350.931) (188.677.403.111) (451.505.482) 500.000.000 1.593.070.481.514 76.104.697.822 1.474.921.686.011 377.623.780.331 1.852.545.466.342 Balance June 30, 2026
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
6
Page 11
The original consolidated financial statements included herein are in the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
30 JUNI 2026 JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember / December 31, 2025 (Diaudit/ Audited)
Total Ekuitas -
Neto Yang Dapat
Selisih atas Transaksi Diatribusikan
Dengan Kepentingan Kepada Pemilik
Non-pengendali/ Saldo Laba (Defisit)/ Penghasilan Entitas Induk/
Saham Differences in Value Tambahan Modal Cadangan Retained Earnings (Deficit) Komprehensif Total Equity – Net Kepentingan
Modal Treasuri/ of Transactions with Disetor – Neto Lain-lain/ Telah Ditentukan Belum Ditentukan Lain/ Attribute to the Non-Pengendali/
Catatan/ Saham/ Treasury Transactions Additional Paid - Other Penggunaannya/ Penggunannya/ Other Comprehensive Owners of the Non-Controlling Total Ekuitas
Notes Share Capital Shares Non-controlling Interests In Capital – Net Reserves Appropriated Unappropriated Income Parent Entity Interest Total Equity
Saldo per 1 Januari 2025 51.549.866.200 (229.830.990.000) (55.045.350.931) 39.024.486.889 (451.505.482) 500.000.000 1.537.537.229.423 60.215.508.748 1.403.499.244.847 348.205.675.467 1.751.704.920.314 Balance January 1, 2025
Dividen kas – – – – – – – – – (19.387.811.432) (19.387.811.432) Cash dividends from subsidiaries
Dividen kas Entitas Induk – – – – – – (112.679.346.936) – (112.679.346.936) – (112.679.346.936) Cash dividends of Parent Entity
Perubahan transaksi pada Entitas Anak – – – – – – 4.592.519.324 – 4.592.519.324 (19.583.858.492) (14.991.339.618) Changes in transaction of subsidiaries
Penghentian saham treasuri 16, 17 (2.129.100.000) 229.830.990.000 – (227.701.890.000) – – – – – – – Retirement of treasury shares
Efek dekonsolidasi entitas anak – – – – – – – – – (16.980) (16.980) Effect of deconsolidation of subsidiary
Penambahan modal pada Entitas Anak Additional capital to Subsidiaries
oleh Kepentingan Non-pengendali – – – – – – – – – 56.214.324.330 56.214.324.330 from Non-controlling interest
Transfer cadangan revaluasi aset Transfer of asset revaluation reserve
tetap yang dijual – – – – – – 12.433.889.799 (12.433.889.799) – – – of property and equipment sold
Tranfer keuntungan nilai wajar aset Transfer of realized fair value
Aseet keuangan yang dijual – – – – – – – – – – – loss on financial assets
Efek pajak terkait transfer cadangan Related tax effect on transfer of
revaluasi aset tetap yang dijual – – – – – – – 2.735.455.756 2.735.455.756 – 2.735.455.756 revaluation reserve of vehicles sold
Laba neto tahun berjalan – – – – – – 134.804.173.013 134.804.173.013 134.804.173.013 9.260.576.539 144.064.749.552 Net income for the year
Penghasilan komprehensif lain Other comprehensive income
pengukuran kembali liabilitas Remeasurement of employee
imbalan kerja – – – – – – 1.016.219.123 – 1.016.219.123 185.464.311 1.201.683.434 benefits liabilities
Cadangan revaluasi aset tetap – – – – – – – 6.756.650.884 6.756.650.884 1.642.579.773 8.399.230.657 Vehicles revaluation reserve
Translasi laporan keuangan Translation of
anak luar negeri – – – – – – – 2.115.942.398 2.115.942.398 (115.001.601) 2.000.940.798 foreign subsidiaries
Keuntungan nilai wajar aset keuangan Unrealized fair value loss on financial
pada nilai wajar melalui assets at fair value through other
penghasilan komprehensif lain – – – – – – 241.128.100 2.873.550.804 3.114.678.904 – 3.114.678.904 comprehensive income
Efek pajak terkait (223.568.207) (1.486.463.195) (1.710.031.402) (402.169.698) (2.112.201.100) Related tax effect
Total penghasilan komprehensif lain 135.837.952.029 10.259.680.893 146.097.632.922 10.571.449.322 156.669.082.245 Total comprehensive income
Saldo per 31 Desember 2025 49.420.766.200 – (55.045.350.931) (188.677.403.111) (451.505.482) 500.000.000 1.577.722.243.639 60.776.755.597 1.444.245.505.912 376.019.761.764 1.820.265.267.676 Balance December 31, 2025
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
7
Page 12
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM CONSOLIDATED STATEMENT OF
INTERIM CASH FLOWS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni / 30 Juni /
Catatan/ June 30, 2026 June 30, 2025
Notes (Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan kas dari kontrak Cash receipts from insurance
asuransi 1.506.545.943.796 1.499.308.538.983 contract
Penerimaan jasa manajemen dan Receipts from investment
lainnya 238.997.709.388 195.088.837.647 management and other fees
Penerimaan atas Receipts from transportation
Sewa operasi 335.188.245.674 264.802.536.894 Service income
Penerimaan dari pendapatan Receipts from
keuangan 7.775.930.336 7.007.532.499 Finance income
Pembayaran kepada pemasok Payment to suppliers
dan karyawan (484.592.079.239) (352.938.237.192) and employees
Pembayaran kas kontrak Cash payments for insurance,
asuransi, pelanggan, dan contracts
karyawan (1.551.339.357.946) (1.457.005.575.895) employees and customers
Pembayaran untuk beban Payment for
keuangan (305.208.501) (641.189.720) finance expenses
Pembayaran pajak (8.004.979.280) (777.536.493) Payment for taxes
Pembayaran kas untuk aktivitas Payment for other
operasi lainnya (10.849.625.135) (6.486.216.259) operating activities
Arus kas neto yang diperoleh Net Cash Provided by
dari Aktivitas Operasi 33.416.579.093 148.358.690.464 Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penerimaan (penempatan) dari Proceeds (placement) from
penyelesaian portofolio settlement of marketable
efek 120.786.041.885 (11.513.215.814) securities
Penerimaan dari penjualan Proceeds from sale of property
aset tetap 59.644.837.135 117.687.928.118 and equipment
Pencairan deposito berjangka - Withdrawals of time deposits -
neto - 97.512.000.000 net
Perolehan aset Acquisition of property
Tetap (125.077.519.054) (289.814.036.146) and equipment
Penerimaan (pembayaran) Proceeds (payment) other
1.350.742.174 19.532.753.199
investasi lainnya investment
Kas Bersih Digunakan untuk Net Cash Used in
Aktivitas Investasi 56.704.102.140 (66.594.570.643) Investing Activities
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
8
Page 13
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM CONSOLIDATED STATEMENT OF
INTERIM (Lanjutan) CASH FLOWS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni / 30 Juni /
Catatan/ June 30, 2026 June 30, 2025
Notes (Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
ARUS KAS DARI AKTIVITAS CASH FLOW FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan (pembayaran) utang (30.967.800.041) 99.785.188.277 Proceeds (payment) from bank
bank loans
Pembayaran pokok liabilitas sewa (134.074.139.080) (95.330.385.604) Payment for lease liablities
Pembayaran atas pinjaman dari Payments to third party
pihak ketiga – bersih 64.925.398.332 (17.087.259.473) loan – net
Pembayaran dividen kas kepada Payment of cash dividend to
Kepentingan Non-pengendali (6.272.456.779) (8.960.652.540) Non-controlling Interest
Arus kas neto yang diperoleh Net Cash Provided by
dari Aktivitas Pendanaan (106.388.997.568) (21.593.109.338) Financing Activities
PENURUNAN NETO KAS NET DECREASE IN CASH
SETARA KAS (16.268.316.335) 60.171.010.481 AND CASH EQUIVALENTS
PENGARUH SELISIH EFFECT OF FOREIGN
KURS ATAS CURRENCY EXCHANGE
MATA UANG ASING 11.332.918.600 2.343.515.213 RATE CHANGES
KAS DAN CASH AND CASH
SETARA KAS EQUIVALENTS
AWAL TAHUN 247.453.301.197 125.652.878.717 AT BEGINNING OF YEAR
KAS DAN CASH AND CASH
SETARA KAS EQUIVALENTS
AKIR TAHUN 242.517.903.463 188.167.404.411 AT END OF YEAR
Cerukan - 10.358.321.184 Bank overdraft
KAS DI BANK SETELAH CASH AT BANK AFTER
CERUKAN 4 242.517.903.463 198.525.725.596 BANK OVERDRAFT
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
9
Page 14
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Entitas Induk dan Informasi a. The Parent Entity Establishment and
Umum General Information
PT Batavia Prosperindo Internasional Tbk PT Batavia Prosperindo Internasional Tbk
(“Entitas Induk”), dahulu didirikan dengan nama (the “Parent Entity”), was established under
PT Batavia Prosperindo Internasional di Jakarta the name of PT Batavia Prosperindo
berdasarkan Akta Notaris No. 78 tanggal Internasional in Jakarta based on Notarial Deed
12 November 1998 yang dibuat di hadapan No. 78 dated November 12, 1998 of Irawan
Irawan Soerodjo, S.H., M.Si., Notaris di Soerodjo, S.H., M.Si., Notary in Jakarta.
Jakarta. Akta pendirian tersebut telah The Deed of Establishment was approved by the
disahkan oleh Menteri Kehakiman Ministry of Justice and Human Rights of
Republik Indonesia berdasarkan Surat the Republic of Indonesia in its Decision
Keputusan No.C-18678HT.01.01.TH.99 tanggal Letter No. C-18678HT.01.01.TH.99 dated
10 November 1999 dan telah diumumkan dalam November 10, 1999 and was published in the
Berita Negara Republik Indonesia No. 65 tanggal State Gazette No. 65 of the Republic of Indonesia
15 Agustus 2000, Tambahan No. 4522. dated August 15, 2000, Supplement No. 4522.
Berdasarkan Pernyataan Keputusan Edaran Based on Circular Resolution of Shareholders
Pemegang Saham pada tanggal 4 April 2014 yang dated April 4, 2014 as stated in Notarial Deed
diaktakan oleh Dr. Irawan Soerodjo, S.H., M.Si., No. 37 dated April 4, 2014 by Irawan Soerodjo,
Notaris di Jakarta, dengan Akta Notaris No. 37 S.H., M.Si., Notary in Jakarta, the shareholders of
tanggal 4 April 2014, pemegang saham Entitas the Parent Entity approved the change of
Induk menyetujui perubahan nama Entitas Induk the Parent Entity’s name become to
menjadi PT Batavia Prosperindo Internasional PT Batavia Prosperindo Internasional Tbk.
Tbk. Perubahan tersebut telah memperoleh This amendment was approved by the
persetujuan dari Menteri Hukum dan Hak Asasi Ministry of Justice and Human Rights of
Manusia Republik Indonesia berdasarkan Surat the Republic of Indonesia based on its Decision
Keputusan No. AHU-00471.40.20.2014 tanggal Letter No. AHU-00471.40.20.2014 dated
15 April 2014 serta diumumkan dalam Berita April 15, 2014 and was published in State Gazette
Negara Republik Indonesia No. 104, Tambahan No. 104 of Republic of Indonesia, Supplement
No. 72117 tanggal 30 Desember 2014. No 72117 dated December 30, 2014.
Anggaran dasar Entitas Induk telah diubah The Parent Entity's Articles of Association have
dengan Akta Notaris No. 265 tanggal been amended through Notarial Deed No. 265
30 April 2015 dari Dr. Irawan Soerodjo, S.H., dated April 30, 2015 of Dr. Irawan Soerodjo,
M.Si., Notaris di Jakarta, dalam rangka S.H., M.Si., Notary in Jakarta, in order to change
perubahan Anggaran Dasar Entitas Induk untuk the Parent Entity’s Articles of Association to
menyesuaikan dengan Peraturan Otoritas Jasa conform with Financial Services Authority
Keuangan (POJK) No. 32/POJK.04/2014 tentang Regulation (POJK) No. 32/POJK.04/2014
Rencana dan Penyelenggaraan Rapat Umum relating to Plan and Arrangement of General
Pemegang Saham Perusahaan Terbuka dan Meetings of Shareholders of Public Limited
POJK No. 33/POJK.04/2014 tentang Direksi dan Companies and POJK No. 33/POJK.04/2014
Dewan Komisaris Emiten atau Perusahaan regarding to the Directors and Board of
Publik. Perubahan tersebut telah dilaporkan Commissioners of Issuers or Public Company.
kepada Kementerian Hukum dan Hak Asasi Such amendment had been reported to Ministry
Manusia Republik Indonesia berdasarkan Surat of Law and Human Rights of the
No. AHU-AHA.01.03-0931268 tertanggal Republic of Indonesia based on Notification
11 Mei 2015. Letter No. AHU-AHA.01.03-0931268 dated
May 11, 2015.
10
Page 15
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
a. Pendirian Entitas Induk dan Informasi a. The Parent Entity Establishment and
Umum (Lanjutan) General Information (Continued)
Entitas Induk telah mengubah statusnya dari The Parent Entity has changed its status from a
Perusahaan Non-Penanaman Modal Asing Non-Foreign Capital Investment Company into a
menjadi Perusahaan Penanaman Modal Asing Foreign Capital Investment Company based on
berdasarkan Surat Persetujuan untuk merubah the Approval Letter to change the status from a
status dari Non-Penanaman Modal Asing Non-Foreign Capital Investment Company into a
menjadi Penanaman Modal Asing dari Kepala Foreign Capital Investment Company, from the
Badan Penanaman Modal dan Pendayagunaan Head of Capital Investment and Assets
Kekayaan dan Usaha Daerah Provinsi Utilization and Operations from DKI Jakarta
DKI Jakarta No. 1/31/V/PMA/2002 tanggal Regional Governance No. 1/31/V/PMA/2002
18 Maret 2002. dated March 18, 2002.
Sesuai dengan Pasal 3 Anggaran Dasar Entitas In accordance with Article 3 of the Parent
Induk, maksud dan tujuan pendirian Entitas Entity’s Articles of Association, the scope of its
Induk adalah dalam aktivitas konsultasi activities is to engage in other management
manajemen lainnya. Entitas Induk memulai consulting services. The Parent Entity started its
kegiatan usahanya secara komersial pada commercial operations on May 12, 1999.
tanggal 12 Mei 1999.
Kantor pusat Entitas Induk terletak di Gedung The Parent Entity’s head office is located at
Chase Plaza, Lantai 12, Jl. Jenderal Sudirman Chase Plaza, 12th Floor, Jenderal Sudirman
Kav. 21, Jakarta Selatan. Street Kav. 21, South Jakarta.
Pada tanggal 30 Juni 2026 dan 31 Desember As at June 30, 2026 and December 31, 2025,
2025 , susunan Dewan Komisaris dan Direksi the members of the Parent Entity’s Boards of
Entitas Induk berdasarkan Akta Notaris No. 2 Commissioners and Directors which are
tanggal 3 Juni 2024 dari Gatot Widodo, S.E., appointed, based on Notarial Deed No. 2
S.H., M.Kn., Notaris di Jakarta, adalah dated June 3, 2024 made by Gatot Widodo,
sebagai berikut: S.E., S.H., M.Kn., Notary in Jakarta, are as
follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama : Irena Istary Iskandar : President Commissioner
Komisaris Independen : Paulin Angeline : Independent Commissioner
Komisaris : Rudy Johansen : Commissioner
Direksi Board of Directors
Direktur Utama : Rudi Setiadi Tjahjono : President Director
Direktur : Luo Xude : Director
11
Page 16
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
a. Pendirian Entitas Induk dan Informasi a. The Parent Entity Establishment and
Umum (Lanjutan) General Information (Continued)
Susunan Komite Audit Entitas Induk pada The composition of the Audit Committee as at
tanggal 30 Juni 2026 dan 31 Desember 2025, June 30, 2026 and December 31, 2025, based
berdasarkan Keputusan Sirkular Dewan on the Circular Resolution of the Board of
Komisaris No. 001/BPI/KOM/VI/2024 Commissioners No. 001/BPI/KOM/VI/2024
adalah sebagai berikut: are as follows:
Ketua : Paulin Angeline : Head
Anggota : M. Nur Alam : Member
Anggota : Yenni : Member
Berdasarkan Peraturan Otoritas Jasa Keuangan Based on the Financial Services Authority
(POJK) Nomor 56/POJK.04/2015 tentang Regulation (POJK) Number 56/POJK.04/2015
Pembentukan dan Pedoman Penyusunan regarding the Establishment and Guidelines for
Piagam Unit Internal Audit, Entitas Induk telah the Arrangement of an Internal Audit Unit
menyusun Piagam Internal Audit sejak tanggal Charter, the Parent Entity has prepared an
9 Januari 2010 dan telah membentuk Divisi Internal Audit Charter since January 9, 2010
Internal Audit sejak tanggal 7 Desember 2009, and has established an Internal Audit Division
berdasarkan Surat Penunjukkan Anggota Audit since December 7, 2009, based on the Letter of
Internal Perusahaan. Appointment of the Company's Internal Audit
Member.
Ketua Unit Audit Internal Entitas Induk per As of December 31, 2025, the Head of the Parent
tanggal 31 Desember 2025, berdasarkan Surat Entity’s Internal Audit Unit, pursuant to the
Keputusan Direksi tentang penggantian ketua Board of Directors’ Decision regarding the
unit Audit Internal tertanggal 12 Desember 2025 replacement of the Head of the Internal Audit
adalah Peniel Benammi Tarigan. Unit dated December 12, 2025, is Peniel
Benammi Tarigan.
Berdasarkan Surat Keputusan Direksi Entitas Based on the Decree of the Board of Directors
Induk No. 005/BPI/DIR/IV/2026 tanggal of the Parent Entity No. 005/BPI/DIR/IV/2026
17 April 2026, Entitas Induk telah menunjuk dated April 17, 2026, the Parent Entity has
Bernadeta Dwi Novernia sebagai Sekretaris appointed Bernadeta Dwi Novernia as
Perusahaan menggantikan Kamal. Corporate Secretary to replace Kamal.
Pada tanggal 31 Desember 2025, total As at December 31, 2025,
karyawan tetap Entitas Induk dan Entitas the Parent Entity and its Subsidiaries have a
Anaknya memiliki gabungan masing-masing combined total of 504 permanent employees,
sebanyak 504 karyawan tetap. respectively.
Entitas induk langsung dari Perseroan adalah The Parent Entity’s company is Malacca
Malacca Trust Pte. Ltd., yang didirikan dan Trust Pte. Ltd., are incorporated and
berdomisili di Singapura. domiciled in Singapore.
12
Page 17
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
a. Pendirian Entitas Induk dan Informasi a. The Parent Entity Establishment and
Umum (Lanjutan) General Information (Continued)
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
dan penyajian wajar laporan keuangan and fair presentation of these consolidated
konsolidasian ini, sesuai dengan Standar financial statements, in accordance with
Akuntansi Keuangan di Indonesia, yang Indonesian Financial Accounting Standards,
diselesaikan dan disetujui untuk diterbitkan oleh which were completed and authorized for issuance
Direksi Perusahaan pada tanggal 30 Juli 2026. by the Company’s Directors on July 30, 2026.
b. Penawaran Saham Umum Perusahaan dan b. Public Offering of the Company’s Shares
Aksi Korporasi Lainnya and Other Corporate Actions
Pada tanggal 27 Juni 2014, Entitas Induk On June 27, 2014, the Parent Entity obtained
memperoleh pernyataan efektif dari Otoritas effective statement letter from the Financial
Jasa Keuangan (OJK) berdasarkan Surat Services Authority (OJK) No. S-310/D.04/2014
No. S-310/D.04/2014 untuk melakukan to undertake an Initial Public Offering of
Penawaran Umum Perdana Saham kepada 150,000,000 Ordinary Shares coming from new
masyarakat sejumlah 150.000.000 lembar Saham shares of unsubscribed shares and divestment of
Biasa Atas Nama yang berasal dari saham baru founder’s shares each amounting to 75,000,000
dari portepel dan divestasi saham pendiri masing- shares, with par value of Rp100 per share, and
masing 75.000.000 lembar saham dengan nilai offering price of Rp500 per share.
nominal Rp100 per saham dan harga penawaran
Rp500 per saham.
Pada tanggal 8 Juli 2014, Entitas Induk telah On July 8, 2014, the Parent Entity has listed all
mencatatkan seluruh sahamnya di Bursa Efek its shares in Indonesia Stock Exchange.
Indonesia.
Sesuai dengan Akta Pernyataan Keputusan In accordance with Deed of Statement of the
Rapat Umum Pemegang Saham Luar Biasa No. General Meeting of Shareholders No. 243 dated
243 pada tanggal 31 Juli 2019 dari Christina July 31, 2019 of Christina Dwi Utami, S.H.,
Dwi Utami, S.H., M.Hum., M.Kn., Notaris di M.Hum., M.Kn., Notary in Jakarta, the
Jakarta, pemegang saham menyetujui shareholders of the Parent Entity approved the
Penambahan Modal Tanpa Memberikan Hak Capital Increase with Pre-emptive Rights
Memesan Efek Terlebih Dahulu (PMTHMETD) with maximum of 48,213,762
(PMTHMETD) sebanyak-banyaknya shares with par value of Rp100 per share and
48.213.762 dengan nilai nominal Rp100 per offering price of Rp6,500 per share, which were
saham dan harga pelaksanaan Rp6.500 per all acquired by PT Batavia Prosperindo
saham, yang diambil seluruhnya oleh PT Makmur. Capital investment carried out
Batavia Prosperindo Makmur. Penyetoran through inbreng, consists of 659,767,280 shares
saham baru dilakukan dengan inbreng, yaitu of PT Batavia Prosperindo Finance Tbk.
berupa 659.767.280 saham PT Batavia These changes have received approval from
Prosperindo Finance Tbk. Perubahan tersebut the Minister of Law and Human Rights of
telah memperoleh persetujuan dari Menteri the Republic of Indonesia based on the
Hukum dan Hak Asasi Manusia Republik Letter of Acceptance of Notification of
Indonesia berdasarkan Surat Penerimaan Amendments to the Articles of Association
Pemberitahuan Perubahan Anggaran Dasar No. No. AHU-AH.01.03-0322512 dated
AHU-AH.01.03-0322512 Tanggal 29 Agustus August 29, 2019.
2019.
13
Page 18
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
b. Penawaran Saham Umum Perusahaan dan b. Public Offering of the Company’s Shares
Aksi Korporasi Lainnya (Lanjutan) and Other Corporate Actions (Continued)
Pada tanggal 24 Mei 2019, Entitas Induk telah On May 24, 2019, the Parent Entity has
memperoleh persetujuan pencatatan dari obtained the registration approval from
Bursa Efek Indonesia melalui surat Indonesia Stock Exchange through its letter
No. S-02983/BEI.PP2/05-2019. No. S-02983/BEI.PP2/05-2019.
Berdasarkan Berita Acara Rapat Umum Based on the Minutes Deed of Extraordinary
Pemegang Saham Luar Biasa yang diaktakan General Meeting of Shareholder as notarized by
dalam Akta No. 52 tanggal 4 Maret 2021 oleh Notarial Deed No. 52 dated March 4, 2021 made
Christina Dwi Utami, S.H., M.Kn. Notaris di by Christina Dwi Utami, S.H., M.Kn. Notary in
Jakarta Barat, para pemegang saham Entitas Induk West Jakarta, the Parent Entity agree to buyback
menyetujui untuk melakukan pembelian kembali the Parent Entity's shares in accordance with
saham Entitas Induk sesuai dengan Peraturan Financial Services Authority Regulation
Otoritas Jasa Keuangan No. 30/POJK.04/2017 No. 30/POJK.04/2017 regarding the Share
tentang Pembelian Kembali Saham yang Buyback of Shares Issued by Public Companies.
Dikeluarkan oleh Perusahaan Terbuka.
Berdasarkan Akta Pernyataan Keputusan Rapat Based on the Deed of Meeting Resolution
yang diaktakan dalam Akta No.95 tanggal Statement stated in Deed No.95 dated
16 April 2024 oleh Christina Dwi Utami, S.H., April 16, 2024 by Christina Dwi Utami, S.H.,
M.Hum., M.Kn., Notaris di Jakarta Barat, para M.Hum, M.Kn., Notary in West Jakarta, the
pemegang saham Entitas induk menyetujui untuk shareholders of the parent entity agreed to split
melakukan pemecahan nilai nominal saham the nominal value of shares with a ratio of 1:20
dengan rasio 1:20 (satu banding dua puluh) dari (one to twenty) from previously Rp100 per share
sebelumnya Rp100 per saham menjadi to Rp5 per share in order to comply with
Rp5 per saham guna memenuhi Peraturan Bursa Exchange Regulation No. I-A 2021 dated
No. I-A Tahun 2021 tanggal 21 Desember 2021 December 21, 2021 regarding the fulfillment of
mengenai pemenuhan saham Free float. Free float shares. These changes have received
Perubahan tersebut telah memperoleh persetujuan approval from the Minister of Law and Human
dari Menteri Hukum dan Hak Asasi Manusia Rights of the Republic of Indonesia based on
Republik Indonesia berdasarkan Surat Decree No. AHU-AH.01.03-0086964 dated
Keputusan No. AHU-AH.01.03-0086964 tanggal April 17, 2024.
17 April 2024.
Pada tanggal 20 Oktober 2025, Entitas Induk The Parent Entity reduced its capital on
melakukan Pengalihan Saham Treasuri dengan October 20, 2025, by canceling 425,820,000
cara pengurangan modal, sebanyak 425.820.000 treasury shares. This resulted in a change in the
lembar saham. Sehingga terjadi perubahan total outstanding shares from 10,309,973,240 to
saham beredar dari 10.309.973.240 lembar 9,884,153,240. These changes were notarized
saham menjadi 9.884.153.240 lembar saham. by Deed No. 142 of Notary Christina Dwi
Hal di atas tercatat dalam Akta No. 142 tanggal Utami, S.H., M.Hum, M.Kn., and approved by
20 Oktober 2025 yang dibuat oleh Notaris the Minister of Law and Human Rights of the
Christina Dwi Utami, S.H., M.Hum., M.Kn. Republic of Indonesia through Decree
dan telah memperoleh persetujuan dari Menteri No. AHU-0084330.AH.01.02.Year 2025 on
Hukum dan Hak Asasi Manusia Republik December 21, 2025.
Indonesia berdasarkan Surat Keputusan
No AHU-0084330.AH.01.02.Tahun 2025
tanggal 21 Desember 2025.
14
Page 19
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup c. The Group Structure
Rincian entitas anak Grup pada akhir periode Details of the Group’s subsidiary at the end
pelaporan adalah sebagai berikut: of the reporting period are as follows:
Tahun operasi
Persentase komersial/ Jumlah aset/
kepemilikan/ Start of Total assets
Entitas anak/ Domisili/ Jenis usaha/ Percentage of commercial (dalam Jutaan Rupiah/
subsidiary Domicile Nature of business ownership operations in Millions of Rupiah)
30 Juni 2026 31 Des 2025 30 Juni 2026 31 Des 2025
Dimiliki langsung oleh Entitas
Induk/ Held directly by
the Parent Entity
PT Batavia Prosperindo Aset Manajer Investasi/
Manajemen (BPAM) Jakarta Investment Management 82,08% 82,08% 1996 198.611 202.418
PT Batavia Prosperindo Sekuritas Aktivitas Konsultasi Manajemen Lainnya/
(BPS) Jakarta Other Management Consulting Activities 99,99% 99,99% 1999 - 114
PT Batavia Prosperindo Trans Tbk Jasa Transportasi/
(BPT) Jakarta Transportation Service 67,40% 67,40% 2015 2.149.289 2.260.850
PT Malacca Trust Wuwungan
Insurance Tbk (MTWI) Jakarta Asuransi Umum/ General Insurance 85,90% 85,90% 1953 2.667.695 3.603.005
Jasa Konsultasi Manajemen/
Batavia Prosperindo Pte., Ltd., Singapura Management Consultancy Services 100,00% 100,00% 2023 431.744 451.962
Dimiliki langsung melalui MTWI/ Held
through MTWI
PT Batavia Prosperindo Properti
(BPP) Jakarta Properti / Property 99,99% 99,99% 2015 9.010 9.092
Dimiliki langsung melalui BPT/ Held
through BPT
PT Batavia Prosperity Ecotrans Tangerang Jasa Transportasi/
(BPE) Selatan Transportation Service 99,00% 99,00% 2023 56,90 73,12
Dimiliki langsung melalui melalui BPD/ Held
through BPD
Jasa Konsultasi Manajemen/
Strait Pristine Resources Pte. Ltd. Singapura Management Consultancy Services 50,00% 50,00% 2018 215.421 215.299
Dimiliki langsung melalui SPRL/ Held
through SPRL
Sweet Greens Singapore Pte. Ltd. Singapura Agribisnis/ Agribusiness 75,76% 75,76% 2020 250.651 250.776
PT Sumber Perkasa Abadi Jakarta Perdagangan/Trading 80,00% 80,00% 2014 22.136 16.266
Dimiliki langsung melalui SGS/ Held
through SGS
PT Sweet Greens Indonesia Jakarta Agribisnis/ Agribusiness 82,94% 82,94% 2021 334.662 309.346
PT Batavia Prosperindo Aset Manajemen PT Batavia Prosperindo Aset Manajemen
(BPAM) (BPAM)
Entitas Induk memiliki secara langsung The Parent Entity has direct ownership of
82,08% saham BPAM, Entitas Anak, yang 82.08% in BPAM, Subsidiary, which is
bergerak dalam bidang manajer investasi. engaged in investment manager. BPAM,
BPAM, Entitas Anak, berdomisili di Jakarta. Subsidiary, is domiciled in Jakarta.
15
Page 20
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
PT Batavia Prosperindo Aset Manajemen PT Batavia Prosperindo Aset Manajemen
(BPAM) (Lanjutan) (BPAM) (Continued)
Berdasarkan Akta Notaris No.03 Tanggal Based on Notarial Deed No.03 dated October
16 Oktober 2023, yang dibuat oleh Yuli Rizki 16, 2023, made by Yuli Rizki Anggorowati, S.H.,
Anggorowati, S.H., M.Kn., Notaris di Depok, M.Kn., Notary in Depok, BPAM sold
BPAM menjual sebanyak 731 lembar saham 731 shares to Mr. Fadil Kencana and
kepada Tuan Fadil Kencana dan 487 lembar 487 shares to Eri Kusnadi.
saham kepada Eri Kusnadi.
PT Batavia Prosperindo Sekuritas (BPS) PT Batavia Prosperindo Sekuritas (BPS)
Pada tanggal 05 Mei 2025, Entitas Induk sudah As of May 5, 2025, the Parent Entity no longer
tidak memiliki kepemilikan saham pada BPS, holds shares in BPS, Subsidiary engaged in
Entitas Anak, yang bergerak di bidang Aktivitas Other Management Consulting Activities. the
Konsultasi Manajemen Lainnya. BPS, Entitas Subsidiary, domiciled in Jakarta (Note 42).
Anak, berdomisili di Jakarta (Catatan 42).
Berdasarkan Akta keputusan rapat pemegang Based on the Deed of Resolution of the
saham terkait penurunan modal PT Batavia shareholders meeting related to the decrease
Prosperindo Sekuritas No. 03 tanggal in capital of PT Batavia Prosperindo
8 Januari 2025 yang dibuat dihadapan Jessica, Sekuritas No. 03 dated January 8, 2025 of
S.H., M.Kn, Notaris di Tangerang dan Jessica, S.H., M.Kn., Notary in Tangerang
perubahan tersebut telah disetujui oleh and the amendment has been approved by the
Menteri Hukum dan Hak Asasi Manusia Minister of Law and Human Rights of the
Republik Indonesia berdasarkan Surat Republic of Indonesia based on Decree No.
Keputusan No. AHU-0017293.AH.01.02. AHU-0017293.AH.01.02. Year 2025 which
Tahun 2025 yang menyatakan bahwa: states that:
a. Menyetujui penurunan modal dasar a. Approved the decrease in the authorized
BPS dari, sebelumnya sebanyak capital of BPS from 360,000 shares
360.000 lembar saham dengan nilai with a total nominal value of
nominal seluruhnya Rp36.000.000.000 Rp36,000,000,000 to 10,000 shares
menjadi sebanyak 10.000 lembar saham with a total nominal value of Rp
dengan nilai nominal seluruhnya 1,000,000,000.
Rp1.000.000.000.
16
Page 21
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
PT Batavia Prosperindo Sekuritas (BPS) PT Batavia Prosperindo Sekuritas (BPS)
(Lanjutan) (Continued)
b. Menyetujui penurunan modal Ditempatkan b. Approved the decrease in the issued and
dan Disetor dalam Perusahaan yang Paid-up Capital of the Company from
semula sebanyak 90.000 lembar saham 90,000 shares with a total nominal value of
dengan nilai nominal seluruhnya sebesar Rp9,000,000,000 to 10,000 shares with a
Rp9.000.000.000 menjadi sebanyak 10.000 total nominal value of Rp1,000,000,000.
lembar saham dengan nilai nominal
seluruhnya sebesar Rp1.000.000.000.
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Entitas Induk memiliki secara langsung 67,40% The Parent Entity has direct ownership of
saham BPT, Entitas Anak, yang bergerak 67.40% in BPT, Subsidiary, which is engaged in
sebagai penyewaan dan sewa guna usaha tanpa rental and lease without purchase options for
hak opsi mobil, bus, truk dan sejenisnya, car, bus, truck and the similar, transportation
konsultasi transportasi dan angkutan sewa. BPT, consultation and rental transportation. BPT,
Entitas Anak, berdomisili di Jakarta. Subsidiary, is domiciled in Jakarta.
Pada tanggal 11 Januari 2023, BPT, Entitas On January 11, 2023, BPT, Subsidiary,
Anak, melakukan Penawaran Umum Terbatas conducted a Limited Public Offering (PUT) I
(PUT) I kepada pemegang saham dalam rangka through pre-emptive rights (HMETD) of
penerbitan Hak Memesan Efek Terlebih Dahulu 1,984,000,000 shares with par value of
(HMETD) atas 1.984.000.000 lembar saham Rp100 per share. Every shareholder who owns
dengan nilai nominal Rp100 per saham. 25 old shares owned 32 rights, in which every
Di mana setiap pemegang saham yang memiliki 1 HMETD entitles the holder to purchase 1 new
25 saham lama mempunyai 32 HMETD, share with the offering price Rp100 per share
setiap 1 HMETD memberikan hak kepada that should be paid in full at the time of ordering
pemegangnya untuk membeli saham baru the execution of HMETD.
dengan harga pelaksanaan Rp100 yang harus
dibayar penuh pada saat mengajukan pesanan
pelaksanaan HMETD.
Berdasarkan Pengumuman PT Bursa Efek Based on the Announcement of PT Bursa Efek
Indonesia No. S-00594/BEI.PP2/01-2023 tanggal Indonesia No. S-00594/BEI.PP2/01-2023 dated
17 Januari 2023, jumlah saham yang telah January 17, 2023, the total of the BPT’s,
dikeluarkan dalam rangka PUT I adalah sebesar Subsidiary, shares issued related to PUT I
1.984.000.000 saham, sehingga jumlah saham amounted to 1,984,000,000 shares, therefore, the
yang dicatatkan di Bursa Efek Indonesia adalah total of the shares listed in the Indonesia Stock
sebanyak 3.534.000.000 saham dengan jumlah Exchange amounted to 3,534,000,000 shares
nilai sebesar Rp353.400.000.000. Sehubungan equivalent to Rp353,400,000,000. In relation
dengan PUT I, sampai dengan tanggal 28 with this PUT I until December 31, 2022, BPT,
Februari 2023, BPT, Entitas Anak, telah Subsidiary, has received Rp198,400,000,000
menerima sebesar Rp198.400.000.000 dari from the BPT’s, Subsidiary, shareholders. The
pemegang saham BPT, Entitas Anak. Dana dari results of PUT I were used for repayment of lease
hasil PUT I digunakan untuk pembayaran liabilities, vehicle repair and acquisition of new
liabilitas sewa, perbaikan kendaraan dan vehicle.
pembelian kendaraan baru.
17
Page 22
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
PT Batavia Prosperity Ecotrans PT Batavia Prosperity Ecotrans
Entitas Induk memiliki kepemilikan melalui The Parent Entity has an ownership through
BPT sebesar 99,00% pada saham BPE, BPT of 99.00% in BPE, a subsidiary, which is
Entitas Anak, yang bergerak sebagai engaged in rental and lease without purchase
penyewaan dan sewa guna usaha tanpa hak options for landed transportation of motorized
opsi alat transportasi darat bukan kendaraan vehicle without four or more wheels. BPE,
bermotor roda empat atau lebih. BPE, entitas a subsidiary, is domiciled in South Tangerang
anak, berdomisili di Tangerang Selatan dan and not started its commercial operations until
belum beroperasi komersial sampai dengan June 30, 2026.
tanggal 30 Juni 2026.
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
(MTWI) (MTWI)
Entitas Induk memiliki kepemilikan sebesar The Parent Entity has ownership of 85.90%
85,90% saham MTWI, Entitas Anak, yang in MTWI, Subsidiary, which is engaged in
bergerak dalam bidang asuransi umum. general insurance. MTWI, Subsidiary, is
MTWI, Entitas Anak, berdomisili di Jakarta. domiciled in Jakarta.
Sehubungan dengan Penawaran Umum In relation with Limited Public Offering
Terbatas (PUT) I, pada bulan Januari 2023 (PUT) I, on January MTWI, Subsidiary, has
MTWI, Entitas Anak, telah menerima sebesar received Rp27,745,630,800 from MTWI’s,
Rp27.745.630.800 dari pemegang saham Subsidiary, shareholders, so that all share
MTWI, Entitas Anak, sehingga seluruh issued and fully paid become 2,647,030,331
saham ditempatkan dan disetor penuh adalah shares or amounted to Rp264,703,033,100.
sebanyak 2.647.030.331 saham atau sebesar
Rp264.703.033.100.
Pada tahun 2025, terjadi perubahan In 2025, there is a change in ownership of the
saham Entitas Induk atas MTWI. Parent Entity within MTWI. The ownership of
Kepemilikan saham pada MTWI tercatat the Parent Entity in MTWI was recorded at
sebesar 2.512.097.613 saham. 2,512,097,613 shares.
Pada tanggal 30 Juni 2026, tidak terjadi On June 30, 2026 , there is no changed in
perubahan jumlah saham Entitas Induk atas ownership of the parent entity within MTWI.
MTWI.
18
Page 23
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
PT Batavia Prosperindo Properti (BPP) PT Batavia Prosperindo Properti (BPP)
Entitas Induk memiliki kepemilikan melalui The Parent Entity has an ownership through
MTWI sebesar 99,99% pada BPP, yang MTWI of 99.99% in BPP, which is engaged
bergerak pada bidang jasa properti. in property.
Batavia Prosperindo Pte. Ltd. (BPD) Batavia Prosperindo Pte. Ltd. (BPD)
Entitas Induk memiliki secara langsung 100% The Parent Entity has direct ownership of
saham BPD, Entitas Anak, yang bergerak 100% in BPD, Subsidiary, which is engaged
sebagai jasa konsultasi manajemen. BPD, as consultant management services. BPD,
Entitas Anak, berdomisili di Singapura. Subsidiary, is domiciled in Singapore.
Pada tanggal 6 Januari 2023, Entitas Induk, On January 6, 2023, The Parent Entity,
melakukan investasi pada BPD sebesar invested in BPD in the amount of SGD 100.
SGD 100.
Pada tanggal 22 September 2023, Entitas Induk On September 22, 2023, the Parent Entity
melakukan penambahan investasi pada BPD increase investment in BPD, in the amount of
sebesar SGD 35.786.766. SGD 35.786.766.
Pada tanggal 19 Agustus 2024 Entitas Induk On August 19, 2024, the Parent Entity
melakukan penambahan investasi pada BPD, increase investment in BPD, in the amount of
sebesar SGD 1.678.540. SGD 1,678,540.
Pada tanggal 18 Desember 2025, Entitas On December 18, 2025, the Parent Entity
Induk melakukan penurunan investasi pada decrease investment in BPD, in the amount of
BPD sebesar SGD 782.000 SGD 782,000.
Pada tanggal 1 Juni 2026, Entitas Induk On June 1, 2026, the Parent Entity decrease
melakukan penurunan investasi pada BPD investment in BPD, in the amount of SGD
sebesar SGD 2.600.000 2,600,000.
Strait Pristine Resources Pte. Ltd. Strait Pristine Resources Pte. Ltd.
Entitas Induk memiliki kepemilikan saham The Parent Entity has an ownership through
melalui BPD sebesar 50,00% saham SPRL, BPD of 50.00% in SPRL, a subsidiary, which
Entitas Anak, yang bergerak sebagai jasa engages in management consulting services.
konsultasi manajemen. SPRL, Entitas Anak, SPRL, a Subsidiary, is domiciled in Singapore.
berdomisili di Singapura.
Pada Oktober 2023, BPD, Entitas Anak On October 2023, BPD, the Subsidiary,
melakukan investasi pada SPRL sebesar SGD investment in SPRL in the amount of SGD
6.400.000. 6,400,000.
Pada 2024, BPD, Entitas Anak melakukan In 2024, BPD, the Subsidiary increase
penambahan investasi pada SPRL, sebesar investment in SPRL, amounting to SGD
SGD 2.615.865. 2,615,865.
19
Page 24
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
Strait Pristine Resources Pte. Ltd. (Lanjutan) Strait Pristine Resources Pte. Ltd. (Continued)
Pada tanggal 5 Desember 2025, BPD, Entitas On December 5, 2025, the subsidiary BPD
Anak, melakukan penambahan modal pada increase investment in SPRL in total amount
SPRL sebesar SGD 135.000. SGD 135,000.
Sweet Greens Singapore Pte. Ltd. Sweet Greens Singapore Pte. Ltd.
Entitas Induk memiliki kepemilikan melalui The Parent Entity has an ownership through
SPRL sebesar 75,76% saham SGS, Entitas SPRL of 75.76% in SGS, Subsidiary Entity,
Anak, berdomisili di Singapura dan bergerak which is domiciled in Singapore and engaged in
dalam bidang penanaman sayuran dan buah- planting of vegetables and fruits (hydroponics).
buahan (hidroponik).
Pada tanggal 2 November 2023, SPRL On November 2, 2023 SPRL invested in SGS in
melakukan investasi pada SGS, sebesar SGD the amount of SGD 12,164,503. Goodwill arising
12.164.503. Goodwill yang timbul dari investasi from initial investment in SGS in amount of
awal pada SGS adalah sebesar SGD 402.574 atau SGD 402,574, equivalent in amount of
ekuivalen sebesar Rp4.565.114.653 yang Rp4,565,114,653 which is reported under other
dilaporkan sebagai aset lain-lain pada laporan assets in the consolidated.
keuangan konsolidasian.
Pada tanggal 16 September 2024, SPRL On September 16, 2024, SPRL increase
melakukan penambahan investasi pada SGS, investment in SGS, in the amount of SGD
sebesar SGD 4.781.730. 4,781,730.
Pada tanggal 19 Desember 2024, BPD On December 19, 2024, BPD increase
melakukan penambahan investasi pada SGS, investment in SGS, in the amount of SGD
sebesar SGD 806.125. 806,125.
PT Sumber Perkasa Abadi PT Sumber Perkasa Abadi
Entitas Induk memiliki kepemilikan saham The Parent Entity has an ownership through
melalui SPRL sebesar 80,00% saham SPA, of 80.00%, Subsidiary Entity which is
Entitas Anak, berdomisili di Jakarta dan domiciled in Jakarta and engaged in trading.
bergerak dalam bidang perdagangan.
Pada tanggal 28 November 2024, SPRL On November 28, 2024, SPRL, invested in SPA,
melakukan investasi pada SPA sebesar in the amount of Rp6,010,200,000.
Rp6.010.200.000.
Pada tanggal 16 Desember 2025, SPRL On December 16, 2025, SPRL, increase
melakukan investasi penambahan modal pada investment in SPA, in the amount of
SPA sebesar Rp5.632.200.000. Rp5,632,200,000.
20
Page 25
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
PT Sumber Perkasa Abadi (Lanjutan) PT Sumber Perkasa Abadi (Continued)
Hal di atas termuat dalam Akta No. 06 tanggal This action was formalized in Notarial Deed
16 Desember 2025 yang dibuat oleh Notaris No. 06 Lidia Maria Sihite, S.H., M.Kn., and
Lidia Maria Sihite, S.H., M.Kn., dan telah received official approval from the
disetujui oleh Menteri Hukum Republik Indonesian Ministry of Law through Decree
Indonesia dalam Surat Keputusannya Nomor No. AHU-0083280.AH.01.02 Year 2025 on
AHU-0083280.AH.01.02 Tahun 2025 tanggal December 17, 2025.
17 Desember 2025.
PT Sweet Greens Indonesia PT Sweet Greens Indonesia
Entitas Induk memiliki kepemilikan saham The Parent Entity has an ownership through
melalui SGS sebesar 82,94% saham SGI, SGS of 82.94% in SGI, Subsidiary Entity, which
Entitas Anak, berdomisili di Jakarta dan is domiciled in Jakarta and engaged in
bergerak di bidang Greenhouse agrikultur pada Greenhouse agriculture of melon farms.
perkebunan melon.
Pada tanggal 23 Desember 2024, SGS On December 23, 2024, SGS increase
melakukan penambahan investasi pada SGI, investment in SGI, in amount of
sebesar Rp70.244.800.000. Rp70,244,800,000.
Pada 8 Agustus 2025, SGS melakukan On August 8, 2025, SGS increase investment
penambahan investasi pada SGI sebesar in SGI in the amount of Rp25,614,800,000.
Rp25.614.800.000.
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL POLICIES
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of the Consolidated
Konsolidasian Financial Statements
Laporan keuangan konsolidasian The consolidated financial statements of
PT Batavia Prosperindo Internasional Tbk PT Batavia Prosperindo Internasional Tbk
dan entitas anak disusun berdasarkan Standar and subsidiaries have been prepared in
Akuntansi Keuangan di Indonesia. accordance with Indonesian Financial
Accounting Standards.
Laporan keuangan konsolidasian disusun The consolidated financial statements have
berdasarkan konsep harga perolehan. been prepared under the historical cost basis.
Laporan arus kas konsolidasian disusun The consolidated statement of cash flow is
dengan menggunakan metode langsung prepared based on the direct method by
dengan mengelompokkan arus kas ke dalam classifying cash flows on the basis of
aktivitas operasi, investasi dan pendanaan. operating, investing, and financing activities.
21
Page 26
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of the Consolidated
Konsolidasian (Lanjutan) Financial Statements (Continued)
Seluruh angka dalam laporan keuangan Figures in the consolidated financial
konsolidasian ini, dibulatkan dan disajikan statements are rounded to and stated in
dalam jutaan Rupiah (“Rp”), kecuali millions of Rupiah (“Rp”), unless otherwise
dinyatakan lain. specified.
Kebijakan akuntansi yang diterapkan secara The accounting policies applied are consistent
konsisten dengan laporan keuangan tahunan with those of the annual financial statements for
untuk tahun yang berakhir 31 Desember 2025 the year ended December 31, 2025, which
yang telah sesuai dengan Standar Akuntansi conform to the Indonesian Financial Accounting
Keuangan di Indonesia. Standards.
Penyusunan laporan keuangan konsolidasian The preparation of consolidated financial
sesuai dengan Standar Akuntansi Keuangan di statements in conformity with Indonesian
Indonesia mengharuskan penggunaan estimasi Financial Accounting Standards requires the use
dan asumsi. Hal tersebut juga mengharuskan of certain critical accounting estimates and
manajemen untuk membuat pertimbangan dalam assumptions. It also requires management to
proses penerapan kebijakan akuntansi Grup. exercise its judgement in the process of applying
Area yang kompleks atau memerlukan tingkat the Group’s accounting policies. The areas
pertimbangan yang lebih tinggi atau area di mana involving a higher degree of judgement or
asumsi dan estimasi dapat berdampak signifikan complexity, or areas where assumptions and
terhadap laporan keuangan konsolidasian estimates are significant to the consolidated
diungkapkan di Catatan 3. financial statements are disclosed in Note 3.
Perubahan pada pernyataan standar akuntansi Changes to the statements of financial
keuangan dan interpretasi pernyataan standar accounting standards and interpretations of
akuntansi keuangan. statements of financial accounting standards.
Efektif tanggal 1 Januari 2025, Grup menerapkan Effective January 1, 2025, the Group adopted
PSAK baru atau revisi yang berlaku efektif pada new or revised SFAS that are effective for
tanggal pelaporan. Perubahan kebijakan application from that date. Changes to
akuntansi Grup telah dibuat sesuai kebutuhan, the Group’s accounting policies have been made
sesuai dengan ketentuan transisi dalam masing- as required, in accordance with the transitional
masing standar. provisions in the respective standards.
Standar-standar berikut ini akan diterapkan di The followings standards to be adopted in
Indonesia sebagai berikut: Indonesia are as follows:
− PSAK 117: Kontrak asuransi; dan − SFAS 117: Insurance contracts; and
− PSAK 221: Dampak perubahan tingkat − SFAS 221: The effects of changes in
tukar mata uang asing. foreign exchange rates.
22
Page 27
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of the Consolidated
Konsolidasian (Lanjutan) Financial Statements (Continued)
Ringkasan dampak dari standar-standar ini Summarize impact of these standards were as
adalah sebagai berikut: follow:
PSAK 117: Kontrak Asuransi SFAS 117: Insurance Contracts
PSAK 117, yang menggantikan PSAK 104, SFAS 117, replacing SFAS 104, introduces a
memperkenalkan model pengukuran yang consistent measurement model for insurance
konsisten untuk kontrak asuransi, dengan fokus contracts, focusing on current estimates and the
pada perkiraan saat ini dan Margin Layanan Contractual Service Margin (CSM), which
Kontrak (CSM), yang mewakili laba yang belum represents unearned profit recognized over the
diakui selama periode pertanggungan. Hal ini coverage period. This contrasts with SFAS 104’s
berbeda dengan praktik akuntansi yang beragam diverse accounting practices, which often
dalam PSAK 104, yang sering kali menekankan underlined premium receipts and incurred
penerimaan premi dan klaim yang telah terjadi. claims. SFAS 117 also mandates the
PSAK 117 juga mewajibkan identifikasi kontrak identification of onerous contracts, where
yang merugikan, di mana biaya yang diharapkan expected costs exceed benefits, requiring
melebihi manfaat, yang mengharuskan immediate loss recognition in profit or loss, a
pengakuan kerugian segera dalam laba atau rugi, notion not addressed in SFAS 104.
suatu konsep yang tidak dibahas dalam
PSAK 104.
PSAK 117 berlaku untuk kontrak asuransi SFAS 117 applies to entirely insurance contracts
secara keseluruhan dan tidak terbatas pada and is not restricted to insurance companies.
perusahaan asuransi. Oleh karena itu, standar Therefore, the standard improves comparability
ini meningkatkan keterbandingan melalui through comprehensive presentation and
persyaratan penyajian dan pengungkapan yang disclosure requirements, distinctive insurance
komprehensif, serta memisahkan pendapatan revenue from investment components. Overall,
asuransi dari komponen investasi. Secara SFAS 117 aims to provide a clearer
keseluruhan, PSAK 117 bertujuan untuk representation of an insurer’s financial position,
memberikan gambaran yang lebih jelas tentang addressing irregularities under SFAS 104 and
posisi keuangan penanggung, mengatasi enhancing stakeholders’ understanding of
ketidakteraturan di bawah PSAK 104, financial health and risk exposure.
dan meningkatkan pemahaman pemangku
kepentingan tentang kesehatan keuangan dan
paparan risiko.
PSAK 221: Dampak perubahan kurs valuta SFAS 221: The effects of change in foreign
asing exchange rates
Perubahan tersebut menjelaskan situasi di The amendments explain the situations under
mana suatu mata uang dianggap tidak dapat which a currency is considered non-
ditukar dan memberikan panduan tentang exchangeable and provide guidance on how
cara menghitung kurs spot saat suatu mata to estimate the spot exchange rate when a
uang tidak dapat ditukar. currency is not exchangeable.
23
Page 28
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of the Consolidated
Konsolidasian (Lanjutan) Financial Statements (Continued)
Ringkasan dampak dari standar-standar ini Summarize impact of these standards were as
adalah sebagai berikut: (Lanjutan) follow: (Continued)
PSAK 221: Dampak perubahan kurs valuta SFAS 221: The effects of change in foreign
asing (Lanjutan) exchange rates (Continued)
Perubahan tersebut juga menetapkan persyaratan The amendments also present new disclosure
pengungkapan baru untuk membantu pengguna requirements to help users of financial statements
laporan keuangan memahami dampak dari mata understand the impact of a currency not
uang yang tidak dapat ditukar terhadap kinerja being exchangeable on an entity’s financial
keuangan, posisi, dan arus kas suatu entitas. performance, position and cash flows.
Selain itu, perubahan tersebut menetapkan bahwa Additionally, the amendments stipulate that
entitas harus menerapkan pendekatan yang entities should apply a constant approach to
konsisten untuk menentukan kelayakan tukar dan determine exchangeability and the spot exchange
nilai tukar spot yang digunakan ketika kelayakan rate to use when exchangeability is lacking.
tukar tidak ada. Perubahan ini bertujuan untuk These changes aim to improve the uniformity and
meningkatkan keseragaman dan kepraktisan practicality of financial information provided to
informasi keuangan yang disediakan kepada users, especially in situations where economic
pengguna, terutama dalam situasi di mana conditions can weaken rapidly due to non-
kondisi ekonomi dapat melemah dengan cepat exchangeable currencies.
akibat mata uang yang tidak dapat ditukar.
Setidaknya, suatu entitas harus At a minimum, an entity must disclose
mengungkapkan informasi mengenai: information about:
• sifat dan dampak keuangan dari mata • the nature and financial effects of the
uang yang tidak dapat ditukar dengan currency not being exchangeable into
mata uang lain; the other currency;
• kurs spot yang digunakan; • the spot exchange rate(s) used;
• metode perkiraan; dan • the estimation method; and
• risiko yang dihadapi entitas akibat mata • the risks to which the entity is exposed
uang yang tidak dapat ditukar dengan because of the currency not being
mata uang lain. exchangeable into the other currency.
Penerapan PSAK 221 tidak memberikan dampak This SFAS 221 does not impact the current and
terhadap laporan keuangan konsolidasian Grup prior consolidated financial statements of the
pada periode berjalan maupun periode Group.
sebelumnya.
24
Page 29
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
b. Perubahan Kebijakan Akuntansi PSAK 117 b. Changes In Accounting Policies SFAS 117
dan Dampaknya (Lanjutan) and Their Impacts (Continued)
Transisi: Transition:
PSAK 117 'Kontrak Asuransi', yang SFAS 17 ‘Insurance Contracts,’ which replaces
menggantikan PSAK 104 'Kontrak Asuransi' SFAS 104 ‘Insurance Contracts’ effective as per
efektif per 1 Januari 2025, menetapkan prinsip- January 1st 2025, establishes principles for
prinsip untuk pengakuan, pengukuran, penyajian, recognition, measurement, presentation and
dan pengungkapan kontrak asuransi. Fitur utama disclosure of insurance contracts. Key features of
dari PSAK 117 adalah pengukuran nilai kini arus SFAS 17 are measuring the present value of
kas pemenuhan untuk liabilitas asuransi, fulfillment cashflow for insurance liabilities,
pengakuan pendapatan asuransi berdasarkan recognition of insurance revenue on an accrual
dasar akrual, serta penyajian terpisah antara laba basis and separate presentation of insurance
rugi dari asuransi dan laba rugi dari investasi. profit and loss and investment profit and loss.
Sesuai dengan PSAK 117, Grup menyajikan In accordance with SFAS 17, The Group restated
kembali laporan posisi keuangan konsolidasian, the consolidated statement of financial position,
laporan laba rugi dan penghasilan komprehensif consolidated statement of comprehensive income,
lain konsolidasian, laporan perubahan ekuitas consolidated statement of changes in equity,
konsolidasian, laporan arus kas konsolidasian, consolidated statement of cash flows, and notes
serta catatan atas laporan keuangan pada akhir as of the end of the prior period, which are
periode sebelumnya yang disajikan secara comparatively displayed, and accordingly, the
komparatif. Sehubungan dengan itu, tanggal date of transition (January 1, 2024) and the date
transisi (1 Januari 2024) dan tanggal penerapan of initial application (January 1, 2025), the
awal (1 Januari 2025), serta dampaknya terhadap impact on the current statement of financial
laporan posisi keuangan saat ini, laporan laba position and the statement of comprehensive
rugi dan penghasilan komprehensif lain, dan income and statement of cash flows for the fiscal
laporan arus kas untuk tahun buku yang berakhir year ended December 31, 2025.
pada 31 Desember 2025.
Klasifikasi dan Model Pengukuran: Classification and Measurement Models:
Suatu kontrak diklasifikasikan sebagai kontrak A contract is classified as insurance contract
asuransi apabila kontrak tersebut menerima risiko when accepts significant insurance risk from
asuransi yang signifikan dari pihak lain another party (the policyholder) and agree to
(pemegang polis) dan sepakat untuk memberikan compensate the policyholder if a specified
kompensasi kepada pemegang polis jika suatua uncertain future event (the insured event)
peristiwa masa depan yang tidak pasti (peristiwa adversely affects the policyholder.
yang diasuransikan) berdampak buruk pada
pemegang polis.
Grup mendefinisikan kontrak yang memiliki The Group defines the contract that have
risiko asuransi yang signifikan sebagai kontrak significant insurance risk as insurance contract.
asuransi. Selanjutnya, kontrak asuransi akan Subsequently, the insurance contracts will be
diukur berdasarkan Group of Contract measured based on Group of Contract level
menggunakan General Measurement Model using General Measurement Model (GMM),
(GMM), Premium Allocation Approach (PAA) Premium Allocation Approach (PAA) of Variable
atau Variable Free Approach (VFA). Fee Approach (VFA).
25
Page 30
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
b. Perubahan Kebijakan Akuntansi PSAK 117 b. Changes In Accounting Policies SFAS 117
dan Dampaknya (Lanjutan) and Their Impacts (Continued)
A. Kontrak Asuransi dan Reasuransi A. Insurance and Reinsurance Contracts
Pemisahan Komponen dari Kontrak Separating Components from
Asuransi dan Reasuransi Insurance and Reinsurance Contract
Pada saat awal, Grup memisahkan At inception, the Group separates the
komponen-komponen berikut dari kontrak following components from an insurance
asuransi atau reasuransi dan mencatatnya or reinsurance contract and accounts for
seolah-olah merupakan instrumen them as if they were stand-alone financial
keuangan yang berdiri sendiri: instruments:
• Derivatif yang melekat dalam • Derivatives embedded in the contract
kontrak yang karakteristik dan risiko whose economic characteristics and
ekonominya tidak berkaitan erat risks are not closely related to those
dengan kontrak induk, dan yang of the host contract, and whose terms
ketentuannya tidak memenuhi would not meet the definition of an
definisi kontrak asuransi atau insurance or reinsurance contract as
reasuransi sebagai instrumen yang a stand-alone instrument; and
berdiri sendiri; dan
• Komponen investasi yang terpisah: • Distinct investment components: i.e.
yaitu komponen investasi yang tidak investment components that are not
sangat terkait erat dengan komponen highly inter-related with the
asuransi dan di mana kontrak dengan insurance components and for which
ketentuan yang setara dijual, atau contracts with equivalent terms are
dapat dijual, secara terpisah di pasar sold, or could be sold, separately in
atau yurisdiksi yang sama. the same market or the same
jurisdiction.
Setelah memisahkan setiap komponen After separating any financial instrument
instrumen keuangan, Grup memisahkan components, the Group separates any
setiap janji untuk mentransfer barang atau promises to transfer to policyholders’
jasa tertentu kepada pemegang polis selain distinct goods or services other than
pertanggungan asuransi dan layanan insurance coverage and investment
investasi, dan mencatatnya sebagai kontrak services and accounts for them as separate
terpisah dengan pelanggan (yaitu, bukan contracts with customers (i.e. not as
sebagai kontrak asuransi). Suatu barang insurance contracts). A good or service is
atau jasa dianggap terpisah jika pemegang distinct if the policyholder can benefit from
polis dapat memperoleh manfaat darinya, it either on its own or with other resources
baik secara mandiri maupun bersama that are readily available to the
dengan sumber daya lain yang tersedia policyholder.
bagi pemegang polis.
26
Page 31
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
b. Perubahan Kebijakan Akuntansi PSAK 117 b. Changes In Accounting Policies SFAS 117
dan Dampaknya (Lanjutan) and Their Impacts (Continued)
A. Kontrak Asuransi dan Reasuransi A. Insurance and reinsurance contracts
Pemisahan Komponen dari Kontrak Separating Components from Insurance
Asuransi dan Reasuransi (Lanjutan) and Reinsurance Contract (Continued)
Suatu barang atau jasa tidak dianggap A good or service is not distinct and is
terpisah dan dicatat bersama dengan accounted for together with the insurance
komponen asuransi jika arus kas dan risiko component if the cash flows and risks
yang terkait dengan barang atau jasa associated with the good or service are
tersebut sangat terkait erat dengan arus kas highly inter-related with the cash flows and
dan risiko dari komponen asuransi, dan risks associated with the insurance
Grup memberikan layanan yang signifikan component, and the Group provides a
dalam mengintegrasikan barang atau jasa significant service of integrating the good
tersebut dengan komponen asuransi. or service with the insurance component.
B. Agregasi dan Pengakuan Kontrak B. Aggregation and Recognition of
Asuransi Kontrak Asuransi: Insurance Contracts Insurance Contracts:
Kontrak asuransi digabungkan ke dalam Insurance contracts are aggregated into
kelompok untuk tujuan pengukuran. groups for measurement purposes.
Kelompok kontrak asuransi ditentukan Groups of insurance contracts are
dengan mengidentifikasi portofolio determined by identifying portfolios of
kontrak asuransi, masing-masing terdiri insurance contracts, each comprising
dari kontrak yang memiliki risiko contracts subject to similar risks and
serupa dan dikelola bersama, dan managed together, and dividing each
membagi setiap portofolio menjadi portfolio into annual cohorts (i.e. by
kelompok tahunan (yaitu berdasarkan year of issue) and each annual cohort
tahun penerbitan) dan setiap kelompok into three groups based on the
tahunan menjadi tiga kelompok profitability of contracts:
berdasarkan profitabilitas kontrak:
- Setiap kontrak yang memberatkan - Any contracts that are onerous on
pada pengakuan awal; initial recognition;
- Setiap kontrak yang, pada pengakuan - Any contracts that, on initial
awal, tidak memiliki kemungkinan recognition, have no significant
signifikan untuk menjadi possibility of becoming onerous
memberatkan selanjutnya; dan subsequently; and
- Kontrak yang tersisa dalam kelompok - Any remaining contracts in the annual
tahunan. Kontrak dalam portofolio cohort. Contracts within a portfolio
yang akan jatuh ke dalam kelompok that would fall into different groups
yang berbeda hanya karena undang- only because law or regulation
undang atau peraturan secara khusus specifically constrains the Group
membatasi kemampuan praktis Grup practical ability to set a different price
untuk menetapkan harga atau tingkat or level of benefits for policyholders
manfaat yang berbeda bagi pemegang with different characteristics are
polis dengan karakteristik yang included in the same group.
berbeda termasuk dalam kelompok
yang sama.
27
Page 32
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
b. Perubahan Kebijakan Akuntansi PSAK 117 b. Changes In Accounting Policies SFAS 117
dan Dampaknya (Lanjutan) and Their Impacts (Continued)
B. Agregasi dan Pengakuan Kontrak B. Aggregation and Recognition of
Asuransi Kontrak Asuransi: (Lanjutan) Insurance Contracts Insurance Contracts:
(Continued)
Kontrak asuransi yang diterbitkan oleh An insurance contract issued by the
Grup diakui paling awal antara: Group is recognised from the earliest of:
- awal periode pertanggungan (yaitu - the beginning of its coverage period
periode di mana Grup memberikan (i.e. the period during which the
layanan sehubungan dengan premi Group provides services in respect of
apa pun dalam batas kontrak); any premiums within the boundary of
the contract);
- saat pembayaran pertama dari - when the first payment from the
pemegang polis jatuh tempo atau, jika policyholder becomes due or, if there
tidak ada tanggal jatuh tempo is no contractual due date, when it is
kontraktual, saat pembayaran tersebut received from the policyholder; and
diterima dari pemegang polis; dan
- ketika fakta dan keadaan - when facts and circumstances
menunjukkan bahwa kontrak itu indicate that the contract is onerous.
memberatkan. Kontrak asuransi yang An insurance contract acquired in a
diperoleh dalam pengalihan kontrak transfer of contracts or a business
atau kombinasi bisnis diakui pada combination is recognised on the
tanggal akuisisi. date of acquisition.
Ketika kontrak diakui, itu ditambahkan ke When the contract is recognised, it is
grup kontrak yang ada atau, jika kontrak added to an existing group of contracts or,
tidak memenuhi syarat untuk dimasukkan if the contract does not qualify for inclusion
ke dalam grup yang ada, itu membentuk in an existing group, it forms a new group
grup baru yang ditambahkan kontrak to which future contracts are added.
masa depan. Grup kontrak dibuat pada Groups of contracts are established on
pengakuan awal dan komposisinya initial recognition and their composition is
tidak direvisi setelah semua kontrak not revised once all contracts have been
ditambahkan ke Grup. added to the group.
Kontrak Reasuransi Reinsurance Contract
Kelompok kontrak reasuransi dibentuk Groups of reinsurance contracts are
sedemikian rupa sehingga setiap kelompok established such that each group comprises a
terdiri dari satu kontrak. single contract.
Beberapa kontrak reasuransi memberikan Some reinsurance contracts provide cover for
perlindungan atas kontrak dasar yang underlying contracts that are included in
termasuk dalam kelompok yang berbeda. different groups.
28
Page 33
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
b. Perubahan Kebijakan Akuntansi PSAK 117 b. Changes In Accounting Policies SFAS 117
dan Dampaknya (Lanjutan) and Their Impacts (Continued)
Kontrak Reasuransi (Lanjutan) Reinsurance Contract (Continued)
Namun, Grup menyimpulkan bahwa bentuk However, the Group concludes that the
hukum kontrak reasuransi sebagai satu reinsurance contract’s legal form of a single
kontrak mencerminkan substansi hak dan contract reflects the substance of the Group’s
kewajiban kontraktual Grup, dengan contractual rights and obligations,
mempertimbangkan bahwa perlindungan considering that the different covers lapse
yang berbeda tersebut berakhir bersamaan together and are not sold separately. As a
dan tidak dijual secara terpisah. Sebagai result, the reinsurance contract is not
hasilnya, kontrak reasuransi tidak dipisahkan separated into multiple insurance
menjadi beberapa komponen asuransi yang components that relate to different.
terkait dengan kelompok dasar yang berbeda.
Suatu kelompok kontrak reasuransi diakui A group of reinsurance contracts is
pada tanggal berikut: recognised on the following date:
- Kontrak reasuransi yang dimulai oleh - Reinsurance contracts initiated by the
Grup yang memberikan pertanggungan Group that provide proportionate
proporsional: Tanggal saat kontrak coverage: The date on which any
asuransi dasar apa pun diakui pertama underlying insurance contract is
kali. Ini berlaku untuk kontrak initially recognised. This applies to the
reasuransi quota share milik Grup. Group’s quota share reinsurance
contracts.
- Kontrak reasuransi lainnya yang - Other reinsurance contracts initiated
dimulai oleh Grup: Awal periode by the Group: The beginning of the
pertanggungan dari kelompok kontrak coverage period of the group of
reasuransi. Namun, jika Grup mengakui reinsurance contracts. However, if
kelompok kontrak asuransi dasar yang the Group recognises an onerous group
memberatkan pada tanggal yang lebih of underlying insurance contracts on an
awal, dan kontrak reasuransi terkait earlier date and the related reinsurance
telah dimasuki sebelum tanggal contract was entered into before that
tersebut, maka kelompok kontrak earlier date, then the group of
reasuransi diakui pada tanggal yang reinsurance contracts is recognised on
lebih awal itu. Ini berlaku untuk that earlier date. This applies to
kontrak reasuransi excess of loss dan the Group’s excess of loss and stop loss
stop loss milik Grup. reinsurance contracts.
- Kontrak reasuransi yang diperoleh: - Reinsurance contracts acquired: The
Tanggal perolehan. date of acquisition
Beberapa standar akuntansi baru dan Certain new accounting standards and
interprestasi telah diterbitkan yang tidak wajib interpretations have been published that
diterapkan untuk tahun buku yang berakhir pada are not mandatory for the year ended
30 Juni 2026 dan belum diadopsi secara dini June 30, 2026 and have not been early adopted
oleh Grup. by the Group.
29
Page 34
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
c. Prinsip atas akuntansi konsolidasi dan c. Principles of Consolidation and equity
ekuitas accounting
1) Entitas anak 1) Subsidiaries
Entitas anak adalah seluruh entitas Subsidiaries are all entities (including
(termasuk entitas terstruktur) di mana structured entities) over which the group
Grup memiliki pengendalian. Grup has control. The Group controls an entity
mengendalikan entitas lain ketika Grup when the Group is exposed to, or has rights
terekspos atas, atau memiliki hak untuk, to, variable returns from its involvement
pengembalian yang bervariasi dari with the entity and has the ability to affect
keterlibatannya dengan entitas dan those returns through its power over the
memiliki kemampuan untuk memengaruhi entity. Subsidiaries are fully consolidated
pengembalian tersebut melalui from the date on which control is
kekuasaannya atas entitas tersebut. Entitas transferred to the Group. They are de-
anak dikonsolidasikan secara penuh sejak consolidated from the date on which that
tanggal di mana pengendalian dialihkan control ceases.
kepada Grup. Entitas anak tidak
dikonsolidasikan lagi sejak tanggal di mana
Grup kehilangan pengendalian.
Grup menerapkan metode akuisisi untuk The Group applies the acquisition method
mencatat kombinasi bisnis. Imbalan yang to account for business combinations.
dialihkan untuk akuisisi suatu entitas anak The consideration transferred for the
adalah sebesar nilai wajar aset yang acquisition of a subsidiary is the fair value
dialihkan, liabilitas yang diakui terhadap of the assets transferred, the liabilities
pemilik pihak yang diakusisi sebelumnya incurred to the former owners of the
dan kepentingan ekuitas yang diterbitkan acquiree and the equity interests issued by
oleh Grup. Imbalan yang dialihkan the Group. The consideration transferred
termasuk nilai wajar aset atau liabilitas includes the fair value of any asset or
yang timbul dari kesepakatan imbalan liability resulting from a contingent
kontinjensi. Aset teridentifikasi yang consideration arrangement. Identifiable
diperoleh dan liabilitas serta liabilitas assets acquired and liabilities and
kontinjensi yang diambil alih dalam suatu contingent liabilities assumed in a business
kombinasi bisnis diukur pada awalnya combination are measured initially at their
sebesar nilai wajar pada tanggal akuisisi. fair values at the acquisition date.
Grup mengakui kepentingan non- The Group recognizes any non-controlling
pengendali pada pihak yang diakuisisi baik interest in the acquiree on an acquisition-
sebesar nilai wajar atau sebesar bagian by acquisition basis, either at fair
proporsional kepentingan non-pengendali value or at the non-controlling interest’s
atas aset neto pihak yang diakuisisi. proportionate share of the acquiree’s net
Kepentingan non-pengendali disajikan di assets. Non-controlling interest is reported
ekuitas dalam laporan posisi keuangan as equity in the consolidated statement of
konsolidasian, terpisah dari ekuitas pemilik financial position, separate from the owner
entitas induk. of the parent’s equity.
30
Page 35
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
c. Prinsip-prinsip Konsolidasian (Lanjutan) c. Principles of Consolidation (Continued)
1) Entitas anak (Lanjutan) 1) Subsidiaries (Continued)
Selisih lebih imbalan yang dialihkan, The excess of the consideration transferred
jumlah setiap kepentingan non-pengendali the amount of any non-controlling interest
pada pihak diakuisisi dan nilai wajar in the acquiree and the acquisition-date
pada tanggal akuisisi kepentingan fair value of any previous equity interest in
ekuitas sebelumnya dimiliki oleh pihak the acquiree over the fair value of the net
pengakuisisi pada pihak diakuisisi atas nilai identifiable assets acquired is recorded as
wajar aset bersih teridentifikasi yang goodwill. If those amounts are less than the
diperoleh dicatat sebagai goodwill. Jika fair value of the net identifiable assets of
jumlah tersebut lebih rendah dari nilai the business acquired, in the case of a
wajar aset bersih teridentifikasi atas bisnis bargain purchase, the difference is
yang diakuisisi dalam kasus pembelian recognized directly in the income
dengan diskon, selisihnya diakui dalam statement.
laporan laba rugi.
Imbalan kontinjensi yang masih harus Any contingent consideration to be
dialihkan oleh Grup diakui sebesar nilai transferred by the Group is recognized at
wajar pada tanggal akuisisi. Perubahan fair value at the acquisition date.
selanjutnya atas nilai wajar imbalan Subsequent changes to the fair value of
kontinjensi yang diakui sebagai aset atau the contingent consideration that is
liabilitas dan dicatat sesuai dengan deemed to be an asset or liability is
PSAK 239 (revisi 2014) “Instrumen recognized in accordance with SFAS 239
Keuangan: Pengakuan dan Pengukuran”, (revised 2014) “Financial Instrument:
dalam laporan laba rugi. Imbalan Recognition and Measurement” in profit
kontinjensi yang diklasifikasikan sebagai or loss. Contingent consideration that is
ekuitas tidak diukur kembali dan classified as equity is not remeasured, and
penyelesaian selanjutnya diperhitungkan its subsequent settlement is accounted for
dalam ekuitas. within equity.
Biaya yang terkait dengan akuisisi Acquisition-related costs are expensed
dibebankan pada saat terjadinya. as incurred.
Jika kombinasi bisnis diperoleh secara If the business combination is achieved in
bertahap, nilai wajar pada tanggal akuisisi stages, the acquisition date carrying value
dari kepentingan ekuitas yang sebelumnya of the acquirer’s previously held equity
dimiliki oleh pihak pengakuisisi pada pihak interest in the acquiree is remeasured to
yang diakuisisi diukur kembali ke nilai fair value at the acquisition date through
wajar tanggal akuisisi melalui laporan laba profit or loss. The acquirer may have
rugi. Pihak pengakusisi mungkin telah recognised changes in the value of its
mengakui perubahan nilai wajar atas equity interest in other comprehensive
kepentingan ekuitasnya dalam penghasilan income.
komprehensif lain.
31
Page 36
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
c. Prinsip-Prinsip Konsolidasian (Lanjutan) c. Principles of Consolidation (Continued)
1) Entitas anak (Lanjutan) 1) Subsidiaries (Continued)
Jika demikian, jumlah yang telah diakui If so, the amount that was recognised in
dalam penghasilan komprehensif lain diakui other comprehensive income shall be
dengan dasar yang sama sebagaimana recognised on the same basis as would be
dipersyaratkan jika pihak pengakusisi telah required if the acquirer has disposed
melepas secara langsung kepentingan directly of the previously held equity interest.
ekuitas yang dimiliki sebelumnya.
Transaksi, saldo dan keuntungan antar Inter-company transactions, balances and
entitas Grup yang belum direalisasi telah unrealised gains on transactions between
dieliminasi. Kerugian yang belum Group companies are eliminated.
direalisasi juga dieliminasi. Jika diperlukan, Unrealised losses are also eliminated.
nilai yang dilaporkan oleh entitas anak telah When necessary amounts reported by
diubah untuk menyesuaikan dengan subsidiaries have been adjusted to conform
kebijakan akuntansi yang diadopsi oleh to the group’s accounting policies.
Grup.
2) Entitas asosiasi 2) Associates
Entitas asosiasi adalah seluruh entitas di Associates are all entities over which
mana Grup memiliki pengaruh signifikan the Group has significant influence but
namun bukan pengendalian, biasanya not control, generally accompanying a
melalui kepemilikan hak suara antara 20% shareholding of between 20% and 50% of
dan 50%. Investasi entitas asosiasi dicatat the voting rights. Investment in associates
dengan metode ekuitas (lihat poin (d) di are accounted for using the equity method
bawah), setelah pada awalnya diakui pada of accounting (see (d) below), after initially
nilai perolehan. being recognized at cost.
3) Pengaturan Bersama 3) Equity method
Menurut PSAK 111, pengaturan bersama Under SFAS 111, investments in joint
diklasifikasikan sebagai operasi bersama arrangements are classified as either joint
atau ventura bersama bergantung pada hak operations or joint ventures depending on
dan kewajiban kontraktual para investor the contractual rights and obligations each
bukan struktur hukum dari pengaturan investor rather than the legal structure of
bersama. Grup telah menilai sifat dari the joint arrangement. Group has assessed
pengaturan bersama dan menentukan the nature of its joint arrangements and
pengaturan tersebut sebagai ventura determined them to be joint ventures. Joint
bersama. Ventura bersama dicatat ventures are accounted for using the equity
menggunakan metode ekuitas, setelah pada method, after initially being recognised at
awalnya diakui sebagai biaya pada laporan cost in the consolidated statement of
posisi keuangan konsolidasian. financial position.
32
Page 37
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
c. Prinsip-Prinsip Konsolidasian (Lanjutan) c. Principles of Consolidation (Continued)
4) Metode ekuitas 4) Equity method
Sesuai metode ekuitas, investasi pada Under the equity method, the investment is
awalnya dicatat pada biaya perolehan dan initially recognized at cost and adjusted
selanjutnya disesuaikan untuk mengakui thereafter to recognize the investor's share
bagian investor atas laba rugi pascaakuisisi of the post-acquisition profits or losses of
dari investee atas laba rugi, dan the investee in profit or loss, and its share
bagiannya dalam pergerakan pendapatan of movements in other comprehensive
komprehensif lain dari investee atas income of the investee in other
pendapatan komprehensif lain. comprehensive income.
Jika bagian Grup atas kerugian entitas When the Group’s share of losses in
asosiasi atau ventura bersama sama dengan an associate or joint venture equals or
atau melebihi kepentingannya pada entitas exceeds its interest in the associate or joint
asosiasi atau ventura bersama, termasuk venture, including any other unsecured
piutang tanpa agunan, Grup menghentikan receivables, the Group does not recognize
pengakuan bagian kerugiannya, kecuali further losses, unless it has incurred legal
Grup memiliki kewajiban atau melakukan or constructive obligations or made
pembayaran atas nama entitas asosiasi atau payments on behalf of the associate or joint
ventura bersama. venture.
Keuntungan yang belum terealisasi atas Unrealized gains on transactions between
transaksi antara Grup dengan entitas the group and its associates and joint
asosiasi dan ventura bersama dieliminasi ventures are eliminated to the extent of the
sebesar kepentingan Grup dalam entitas- group’s interest in these entities. Unrealized
entitas tersebut. Kerugian yang belum losses are also eliminated unless the
terealisasi juga dieliminasi kecuali transaksi transaction provides evidence of an
tersebut memberikan bukti adanya impairment of the asset transferred.
penurunan nilai aset yang dialihkan. Accounting policies of the associates and
Kebijakan akuntansi entitas asosiasi dan joint ventures have been changed where
ventura bersama telah diubah jika necessary to ensure consistency with the
diperlukan untuk memastikan konsistensi policies adopted by the Group.
dari kebijakan yang diterapkan oleh Grup.
Dividen yang diterima dan yang akan Dividends received or receivable from
diterima dari entitas asosiasi atau ventura associates or joint ventures are recognized
bersama diakui sebagai pengurang jumlah as reduction in the carrying amount of the
tercatat investasi. investment.
Pada setiap tanggal pelaporan, Grup The Group determines at each reporting
menentukan apakah terdapat bukti objektif date whether there is any objective
bahwa telah terjadi penurunan nilai pada evidence that the investment in the
investasi pada entitas asosiasi. Jika associate is impaired. If this is the case, the
demikian, maka nilai tercatat dari investasi carrying amount of the equity accounting
yang dicatat dengan akuntansi ekuitas diuji investments is tested for impairment.
untuk penurunan nilai.
33
Page 38
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
c. Prinsip-Prinsip Konsolidasian (Lanjutan) c. Principles of Consolidation (Continued)
5) Perubahan kepemilikan 5) Changes in ownership interests
Grup memperlakukan transaksi dengan The Group treats transactions with
kepentingan non-pengendali yang tidak non-controlling interests that do not result
mengakibatkan hilangnya kontrol sebagai in a loss of control as transactions with
transaksi dengan pemilik ekuitas equity owners of the Group. A change in
Grup. Perubahan dalam kepemilikan ownership interest results in an adjustment
menghasilkan penyesuaian antara nilai between the carrying amounts of the
tercatat dari kepentingan pengendali dan controlling and non-controlling interests to
non-pengendali untuk mencerminkan reflect their relative interests in the
kepentingan relatifnya di anak perusahaan. subsidiary. Any difference between the
Selisih antara jumlah penyesuaian amount of the adjustment to non-
untuk kepentingan non-pengendali dan controlling interests and any consideration
pertimbangan yang dibayarkan atau paid or received is recognized in a
diterima diakui dalam cadangan terpisah separate reserve within equity attributable
dalam ekuitas yang dapat diatribusikan to owners of the Group.
kepada pemilik Grup.
Ketika Grup tidak lagi mengkonsolidasikan When the Group ceases to consolidate or
atau mencatat menggunakan metode equity account for an investment because of
ekuitas untuk investasi karena hilangnya a loss of control, joint control or significant
pengendalian, pengendalian bersama atau influence, any retained interest in the entity
pengaruh signifikan, maka kepentingan is remeasured to its fair value at the date
yang masih tersisa atas entitas diukur when the control is lost, with the change in
kembali berdasarkan nilai wajarnya, dan carrying amount recognized in profit or
perubahan nilai tercatat diakui dalam loss. The fair value is the initial carrying
laporan laba rugi. Nilai tercatat awal adalah amount for the purposes of subsequently
sebesar nilai wajar untuk kepentingan accounting for the retained interest as an
pengukuran kembali kepentingan yang associate, joint venture or financial asset. In
tersisa sebagai entitas asosiasi, ventura addition, any amounts previously
bersama atau aset keuangan. Di samping recognized in other comprehensive income
itu, jumlah yang sebelumnya diakui pada in respect of that entity are accounted for as
pendapatan komprehensif lain sehubungan if the Group had directly disposed of the
dengan entitas tersebut dicatat seolah-olah related assets or liabilities. This may mean
Grup telah melepas aset atau liabilitas that amounts previously recognized in other
terkait. Hal ini dapat berarti bahwa jumlah comprehensive income are reclassified to
yang sebelumnya diakui pada pendapatan profit or loss.
komprehensif lain direklasifikasi ke laporan
laba rugi.
Jika kepemilikan saham pada ventura If the ownership interest in a joint venture or
bersama atau perusahaan asosiasi berkurang an associate is reduced but joint control or
namun pengendalian bersama atau pengaruh significant influence is retained, only
signifikan dipertahankan, hanya sebagian a proportionate share of the amounts
proporsional dari jumlah yang telah previously recognized in other
diakui sebelumnya dalam pendapatan comprehensive income are reclassified to
komprehensif lain yang direklasifikasi ke profit or loss where appropriate.
laba atau rugi jika diperlukan.
34
Page 39
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
d. Kombinasi Bisnis d. Business Combination
Kombinasi bisnis adalah suatu transaksi atau Business combination is a transaction or other
peristiwa lain di mana pihak pengakuisisi event in which an acquirer obtains control of
memperoleh pengendalian atas satu atau lebih one or more businesses. Business combination
bisnis. Kombinasi bisnis dicatat dengan is accounted for by applying the acquisition
menggunakan metode akuisisi. method.
Imbalan yang dialihkan dalam suatu kombinasi The consideration transferred in a business
bisnis diukur pada nilai wajar, yang dihitung combination is measured at fair value, which is
sebagai hasil penjumlahan dari nilai wajar tanggal calculated as the sum of the acquisition-date fair
akuisisi atas seluruh aset yang dialihkan oleh values of the assets transferred by the Group,
Grup, liabilitas yang diakui oleh Grup kepada liabilities incurred by the Group to former owners
pemilik sebelumnya dari pihak yang diakuisisi of the acquiree, and the equity interests issued by
dan kepentingan ekuitas yang diterbitkan oleh the Group in exchange for control of the acquiree.
Grup dalam pertukaran pengendalian dari pihak Acquisition-related costs are recognized as
yang diakuisisi. Biaya-biaya terkait akuisisi diakui expenses in the periods in which the costs are
sebagai beban pada periode saat biaya tersebut incurred and the services are received.
terjadi dan jasa diterima.
Pada tanggal akuisisi, aset teridentifikasi yang At the acquisition date, the identifiable assets
diperoleh dan liabilitas yang diambil alih diakui acquired and the liabilities assumed are
pada nilai wajar kecuali untuk aset dan liabilitas recognized at their fair value except for certain
tertentu yang diukur sesuai dengan standar yang assets and liabilities that are measured in
relevan. accordance with the relevant standards.
Komponen kepentingan non-pengendali pada Component of non-controlling interests are
pihak diakuisisi diukur baik pada nilai wajar measured either at fair value or at the present
ataupun pada bagian proporsional instrumen ownership instruments’ proportionate share in
kepemilikan yang ada dalam jumlah yang diakui the recognized amounts of the acquiree’s
atas aset neto teridentifikasi dari pihak diakuisisi. identifiable net assets.
Bila suatu kombinasi bisnis dilakukan secara When a business combination is achieve in
bertahap, kepemilikan terdahulu Grup atas stages, the Group’s previously held equity
pihak terakuisisi diukur kembali ke nilai wajar interest in the acquire is remeasured to fair
pada tanggal akuisisi dan keuntungan atau value at the acquisition date and the resulting
kerugiannya, jika ada, diakui dalam laba rugi. gain or loss, if any, is recognized in profit or
Apabila pada periode sebelumnya, perubahan loss. When in prior periods, a changes in the
nilai wajar yang berasal dari kepentingan value of its equity interest in the acquiree prior
ekuitasnya sebelum tanggal akuisisi telah diakui to the acquisition date had been recognized in
dalam penghasilan komprehensif lain, jumlah other comprehensive income date amount shall
tersebut diakui dengan dasar yang sama be recognized on the same basis as would be
sebagaimana dipersyaratkan jika Grup telah required if the Group had disposed directly of
melepas secara langsung kepentingan ekuitas the previously held equity interest.
yang dimiliki sebelumnya.
35
Page 40
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
d. Kombinasi Bisnis (Lanjutan) d. Business Combination (Continued)
Jika akuntansi awal untuk kombinasi bisnis If the initial accounting for a business
belum selesai pada akhir periode pelaporan saat combination is incomplete by the end of the
kombinasi terjadi, Grup melaporkan jumlah reporting period in which the combination
sementara untuk pos-pos yang proses occurs, the Group reports provisional amounts
akuntansinya belum selesai dalam laporan for the items for which the accounting is
keuangannya. incomplete.
Selama periode pengukuran, pihak pengakuisisi In its financial statements, during the
menyesuaikan, aset atau liabilitas tambahan yang measurement period the acquirer adjust,
diakui, untuk mencerminkan informasi baru yang recognized additional assets or liabilities, to
diperoleh tentang fakta dan keadaan yang ada reflect new information obtained about facts and
pada tanggal akuisisi dan, jika diketahui, akan circumstances that existed as of the acquisition
berakibat terhadap pengakuan aset dan liabilitas date that, if known, would have resulted in the
dimaksud pada tanggal tersebut. recognition of those assets and liabilities as of
that date.
Pada tanggal akuisisi, goodwill diukur pada harga At acquisition date, goodwill is measured at its
perolehan yang merupakan selisih lebih antara (a) cost being the excess of (a) the aggregate of the
nilai gabungan dari imbalan yang dialihkan dan consideration transferred and the amount of any
jumlah setiap kepentingan non-pengendali, atas non-controlling interest, over (b) the net of
(b) jumlah neto teridentifikasi dari aset yang identifiable assets acquired and liabilities
diperoleh dan liabilitas yang diambil alih. Jika assumed. If this consideration is lower than the
imbalan tersebut kurang dari nilai wajar aset neto fair value of the net assets of the subsidiary
entitas anak yang diakuisisi, selisih tersebut acquired, the difference is recognized in profit or
diakui dalam laporan laba rugi sebagai loss as gain on bargain purchase after previously
keuntungan dari akuisisi entitas anak setelah the management reassesses whether it has
sebelumnya manajemen menilai kembali apakah correctly identified all of the assets acquired and
telah mengidentifikasi dengan tepat seluruh aset all of the liabilities assumed and recognize any
yang diperoleh dan liabilitas yang diambil alih additional assets or liabilities that are identified
serta mengakui setiap aset atau liabilitas in that review.
tambahan yang dapat diidentifikasi dalam
penelaahan tersebut.
Setelah pengakuan awal, goodwill diukur pada After initial recognition, goodwill is measured
jumlah tercatat dikurangi akumulasi kerugian at cost less any accumulated impairment losses.
penurunan nilai. Untuk tujuan pengujian For the purpose of impairment testing, goodwill
penurunan nilai, goodwill yang diperoleh dari acquired in a business combination, from the
suatu kombinasi bisnis, sejak tanggal akuisisi acquisition date, be allocated to each of the
dialokasikan kepada setiap Unit Penghasil Kas Group’s Cash Generating Units that is expected
dari Grup yang diperkirakan akan memberikan to benefit from the synergies of the combination,
manfaat dari sinergi kombinasi bisnis tersebut, irrespective of whether other assets or liabilities
terlepas dari apakah aset atau liabilitas lain dari of the acquiree are assigned to those Cash
pihak yang diakuisisi ditempatkan dalam Unit Generating Units.
Penghasil Kas tersebut.
36
Page 41
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
d. Kombinasi Bisnis (Lanjutan) d. Business Combinations (Continued)
Jika goodwill telah dialokasikan pada suatu If goodwill has been allocated to Cash
Unit Penghasil Kas dan operasi tertentu atas Generating Units and certain operations on
Unit Penghasil Kas tersebut dilepaskan, maka the Cash Generating Units is disposed, the
goodwill yang terkait dengan operasi yang goodwill associated with the operation
dilepaskan tersebut termasuk dalam jumlah disposed is included in the carrying amount
tercatat operasi tersebut ketika menentukan of the operation when determining the gain or
keuntungan atau kerugian dari pelepasan. losses on disposal.
Goodwill yang dilepaskan tersebut diukur Disposed goodwill is measured on the basis of
berdasarkan nilai relatif operasi yang dihentikan relative values of the operation disposed of and the
dan porsi Unit Penghasil Kas yang ditahan. portion of the Cash Generating Units retained.
e. Kombinasi Bisnis Entitas Sepengendali e. Business Combinations Entities under
Common Control
Transaksi kombinasi bisnis entitas sepengendali, Business combination of entities under common
berupa pengalihan bisnis yang dilakukan dalam control transactions, such as transfers of
rangka reorganisasi entitas-entitas yang berada business conducted within the framework of the
dalam suatu kelompok usaha yang sama, bukan reorganization of the entities that are in the same
merupakan perubahan kepemilikan dalam arti group, not a change of ownership in terms of
substansi ekonomi, sehingga transaksi tersebut economic substance, so that the transaction can’t
tidak dapat menimbulkan laba atau rugi bagi result in a gain or loss for the Group as a whole
Grup secara keseluruhan ataupun bagi entitas or the individual entity within the Group.
individual dalam Grup tersebut.
Karena transaksi restrukturisasi antara entitas Due to business combination transactions of
sepengendali tidak mengakibatkan perubahan entities under common control does not lead to
substansi ekonomi kepemilikan atau bisnis yang changes in economic substance or business
dipertukarkan, maka transaksi tersebut diakui ownership are exchanged, then the transaction
pada jumlah tercatat berdasarkan metode is recognized in the carrying amount based on
penyatuan kepemilikan. the pooling of interest method.
Entitas yang menerima bisnis, dalam kombinasi An entity that receives the business, in a business
bisnis entitas sepengendali, mengakui selisih combination of entities under common control,
antara jumlah imbalan yang dialihkan dan jumlah recognize the difference between the amount of
tercatat dari setiap transaksi kombinasi bisnis the consideration transferred and the carrying
entitas sepengendali di ekuitas dalam akun amount of each transaction is a business
tambahan modal disetor. combination of entities under common control in
equities as part of additional paid in capital.
37
Page 42
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
f. Kas dan Setara Kas dan Deposito Berjangka f. Cash and Cash Equivalents and Time Deposits
Kas dan setara kas dalam laporan posisi Cash and cash equivalents in the consolidated
keuangan konsolidasian terdiri atas kas dan bank statement of financial position comprises of cash
dan deposito dengan jangka waktu 3 (tiga) bulan on hand and in banks and time deposits with
atau kurang pada saat penempatan yang dapat maturities of 3 (three) months or less at the time
segera dikonversikan menjadi kas dalam jumlah of placement that are readily convertible to
yang dapat ditentukan dan memiliki risiko known amounts of cash, and neither pledged as
perubahan nilai yang tidak signifikan dan tidak collateral nor restricted for use and are subject
digunakan sebagai jaminan atas pinjaman serta to an insignificant risk of changes in value, and
tidak dibatasi penggunaannya, dan cerukan. bank overdrafts.
Grup mengakui cerukannya sebagai pinjaman The Group recognizes its bank overdrafts as a
bank jangka pendek di laporan posisi keuangan short-term bank loan in the consolidated
konsolidasian. statement of financial position.
Cerukan yang dapat dibayar kembali atas Bank overdrafts which are repayable on
permintaan dan merupakan bagian yang tidak demand and form an integral part of an entity's
terpisahkan dari pengelolaan kas suatu entitas cash management are included as a component
dicatat sebagai komponen kas dan setara kas. of cash and cash equivalents. A characteristic of
Karakteristik pengaturan perbankan seperti itu such banking arrangements is that the bank
adalah saldo bank sering berfluktuasi dari balance often fluctuates from being positive to
positif menjadi penarikan berlebih. overdrawn.
Deposito berjangka yang jatuh temponya lebih Time deposits with maturities of more than
dari tiga bulan sejak tanggal penempatan, yang three months from the date of placement, which
dijaminkan, dan dibatasi penggunaannya, are used as collateral and are restricted for use,
dicatat sebagai “Deposito Berjangka” dalam are recorded as “Time Deposits” in the
laporan posisi keuangan konsolidasian. consolidated statement of financial position.
g. Aset Keuangan g. Financial Assets
Klasifikasi Classification
Grup mengklasifikasikan aset keuangannya The Group classifies its financial assets in the
dalam kategori pengukuran berikut: following measurement categories:
- aset keuangan yang diukur pada nilai wajar - those to be measured subsequently at fair
(baik melalui penghasilan komprehensif value (either through other comprehensive
lain, atau melalui laba rugi); dan income, or through profit or loss); and
- aset keuangan yang diukur pada biaya - those to be measured at amortised cost.
perolehan diamortisasi.
Klasifikasi tersebut tergantung pada model bisnis The classification depends on the entity’s
entitas untuk mengelola aset keuangan dan business model for managing the financial assets
persyaratan kontraktual arus kas. and the contractual terms of the cash flows.
38
Page 43
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
g. Aset Keuangan (Lanjutan) g. Financial Assets (Continued)
Klasifikasi Classification
Untuk aset yang diukur pada nilai wajar, For assets measured at fair value, gains and
keuntungan dan kerugian akan dicatat dalam losses will either be recorded in profit or loss or
laporan laba rugi atau penghasilan komprehensif other comprehensive income. For investments in
lain. Untuk investasi pada instrumen utang, hal debt instruments, this will depend on the business
ini akan bergantung pada model bisnis di mana model in which the investment is held. For
investasi tersebut diadakan. Untuk investasi pada investments in equity instruments that are not
instrumen ekuitas yang tidak dimiliki untuk held for trading, this will depend on whether the
diperdagangkan, hal ini akan tergantung pada Group has made an irrevocable election at the
apakah Grup telah melakukan pemilihan time of initial recognition to account for the
takterbatalkan pada saat pengakuan awal untuk equity investment at fair value through other
mencatat investasi ekuitas pada nilai wajar comprehensive income.
melalui penghasilan komprehensif lain.
Grup mereklasifikasi investasi utang jika dan The Group reclassifies debt investments when
hanya jika model bisnis untuk mengelola aset and only when its business model for
tersebut berubah. managing those assets changes.
(i) Pengukuran (i) Measurement
Pada pengakuan awal, Grup mengukur aset At initial recognition, the Group measures
keuangan pada nilai wajarnya ditambah, a financial asset at its fair value plus, in the
dalam hal aset keuangan tidak diukur pada case of a financial asset not at fair value
nilai wajar melalui laporan laba rugi, biaya through profit or loss, transaction costs
transaksi yang dapat diatribusikan secara that are directly attributable to the
langsung dengan perolehan aset keuangan. acquisition of the financial asset.
Biaya transaksi dari aset keuangan yang Transaction costs of financial assets
dicatat pada nilai wajar melalui laporan carried at fair value through profit or loss
laba rugi dibebankan pada laporan laba are expensed in profit or loss.
rugi.
Aset keuangan dengan derivatif melekat Financial assets with embedded derivatives
dipertimbangkan secara keseluruhan saat are considered in their entirety when
menentukan apakah arus kasnya hanya determining whether their cash flows are
merupakan pembayaran pokok dan bunga. solely payment of principal and interest.
Instrumen Utang Debt Instrument
Pengukuran selanjutnya instrumen utang Subsequent measurement of debt
bergantung pada model bisnis grup instruments depends on the group’s
dalam mengelola aset dan karakteristik business model for managing the asset and
arus kas dari aset tersebut. the cash flow characteristics of the asset.
39
Page 44
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
g. Aset Keuangan (Lanjutan) g. Financial Assets (Continued)
Klasifikasi (Lanjutan) Classification (Continued)
(i) Pengukuran (Lanjutan) (i) Measurement (Continued)
Instrumen Utang (Lanjutan) Debt Instrument (Continued)
Ada tiga kategori pengukuran di mana grup There are three measurement categories
mengklasifikasikan instrumen utangnya: into which the group classifies its debt
instruments:
– Biaya perolehan diamortisasi: – Amortized cost:
Aset yang dimiliki untuk Assets that are held for collection of
mengumpulkan arus kas kontraktual contractual cash flows where those
di mana arus kas tersebut hanya cash flows represent solely payments
mewakili pembayaran pokok dan of principal and interest are measured
bunga diukur dengan biaya perolehan at amortized cost. A gain or loss on a
diamortisasi. Keuntungan atau debt investment that is subsequently
kerugian dari investasi utang yang measured at amortized cost and is not
selanjutnya diukur pada biaya part of a hedging relationship is
perolehan diamortisasi dan bukan recognized in profit or loss when the
merupakan bagian dari hubungan asset is derecognized or impaired.
lindung nilai, diakui dalam laporan Interest income from these financial
laba rugi pada saat aset tersebut assets is included in finance income
dihentikan pengakuannya atau using the effective interest rate
penurunan nilainya. Pendapatan method.
bunga dari aset keuangan tersebut
dimasukkan ke dalam pendapatan
keuangan dengan menggunakan
metode suku bunga efektif.
– Nilai Wajar melalui Penghasilan – Fair Value through Other
Komprehensif Lain (FVOCI): Comprehensive Income (FVOCI):
Aset yang dimiliki untuk Assets that are held for collection of
mendapatkan arus kas kontraktual dan contractual cash flows and for selling
untuk menjual aset keuangan, di mana the financial assets, where the assets’
arus kas aset tersebut hanya atas cash flows represent solely payments
pembayaran pokok dan bunga, diukur of principal and interest, are
pada nilai wajar melalui penghasilan measured at FVOCI. Movements in
komprehensif lain. Kecuali untuk the carrying amount are taken
pengakuan keuntungan atau kerugian through OCI. Except for the
penurunan nilai, pendapatan bunga recognition of impairment gains or
dan keuntungan dan kerugian selisih losses, interest revenue and foreign
kurs yang diakui dalam laba rugi. exchange gains and losses which are
recognised in profit or loss.
40
Page 45
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
g. Aset Keuangan (Lanjutan) g. Financial Assets (Continued)
Klasifikasi (Lanjutan) Classification (Continued)
(i) Pengukuran (Lanjutan) (i) Measurement (Continued)
Instrumen Utang (Lanjutan) Debt Instrument (Continued)
– Nilai Wajar melalui Penghasilan – Fair Value through Other
Komprehensif Lain (FVOCI): Comprehensive Income (FVOCI):
(Lanjutan) (Continued)
Ketika aset keuangan dihentikan When the financial asset is
pengakuannya, keuntungan atau derecognised, the cumulative gain or
kerugian kumulatif yang sebelumnya loss previously recognised in OCI is
diakui di penghasilan komprehensif reclassified from equity to profit or
lain direklasifikasi dari ekuitas ke laba loss and recognised in other
rugi dan diakui dalam keuntungan / gains/(losses). Interest income from
(kerugian) lain-lain. Pendapatan these financial assets is included in
bunga dari aset keuangan tersebut finance income using the effective
dimasukkan ke dalam pendapatan interest rate method. Foreign
keuangan dengan menggunakan exchange gains and losses are
metode suku bunga efektif. presented in other gains and losses
Keuntungan dan kerugian selisih kurs and impairment expenses in other
disajikan dalam keuntungan dan expenses.
kerugian lain-lain dan beban
penurunan nilai pada beban lain-lain.
– Nilai wajar melalui laba rugi: – Fair value through profit or loss:
Aset yang tidak memenuhi kriteria Assets that do not meet the criteria for
untuk biaya perolehan diamortisasi amortised cost or FVOCI are
atau nilai wajar melalui penghasilan measured at fair value through profit
komprehensif lain diukur pada nilai or loss. A gain or loss on a debt
wajar melalui laporan laba rugi. investment that is subsequently
Keuntungan atau kerugian dari measured at fair value through profit
investasi utang yang selanjutnya or loss and is not part of a hedging
diukur pada nilai wajar melalui relationship is recognised in profit or
laporan laba rugi dan bukan loss and presented net in the
merupakan bagian dari hubungan consolidated statement of profit or
lindung nilai, diakui dalam laporan loss within other gains/(losses) in the
laba rugi dan disajikan bersih dalam period in which it arises.
laporan laba rugi konsilidasi di dalam
keuntungan / (kerugian) lainnya
dalam periode kemunculannya.
41
Page 46
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
g. Aset Keuangan (Lanjutan) g. Financial Assets (Continued)
Klasifikasi (Lanjutan) Classification (Continued)
(i) Pengukuran (Lanjutan) (i) Measurement (Continued)
Instrumen Ekuitas Equity Instrument
Grup selanjutnya mengukur semua The group subsequently measures all
investasi ekuitas pada nilai wajar. Jika equity investments at fair value. Where the
manajemen grup telah memilih untuk group’s management has elected to present
menyajikan keuntungan dan kerugian nilai fair value gains and losses on equity
wajar atas investasi ekuitas dalam investments in other comprehensive
penghasilan komprehensif lain, tidak ada income, there is no subsequent
reklasifikasi keuntungan dan kerugian nilai reclassification of fair value gains and
wajar ke laba rugi setelah penghentian losses to profit or loss following the
pengakuan investasi tersebut. Dividen dari derecognition of the investment. Dividends
investasi semacam itu tetap dia from such investments continue to be
kui dalam laba rugi sebagai pendapatan recognized in profit or loss as other income
lainnya ketika hak Grup untuk menerima when the group’s right to receive payments
pembayaran ditetapkan. is established.
Perubahan nilai wajar aset keuangan yang Changes in the fair value of financial
diukur pada nilai wajar melalui laporan assets at fair value through profit or loss
laba rugi diakui dalam keuntungan/ are recognised in other gain/(losses) in the
(kerugian) lain-lain dalam laporan laba rugi consolidated statement of profit or loss as
konsolidasian sebagaimana berlaku. applicable. Impairment losses (and
Kerugian penurunan nilai (dan pemulihan reversal of impairment losses) on equity
kerugian penurunan nilai) atas investasi investments measured at FVOCI are not
ekuitas yang diukur pada nilai wajar reported separately from other changes in
melalui penghasilan komprehensif lain fair value.
tidak dilaporkan secara terpisah dari
perubahan nilai wajar lainnya.
h. Kas dan setara kas h. Cash and cash equivalents
Pada laporan arus kas konsolidasian, kas dan In the consolidated statement of cash flows, cash
setara kas mencakup kas, simpanan yang and cash equivalents include cash in hand,
sewaktu-waktu bisa dicairkan dan investasi likuid deposits held at call with banks, other short-term
jangka pendek lainnya dengan yang jatuh tempo highly liquid investments with original maturities
dalam waktu tiga bulan atau kurang dan cerukan. of three months or less, and bank overdrafts. In
Pada laporan posisi keuangan konsolidasian, the consolidated statement of financial position,
cerukan disajikan bersama sebagai pinjaman bank overdrafts are shown within borrowings in
dalam liabilitas jangka pendek. current liabilities.
42
Page 47
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
i. Piutang Usaha dan Piutang Nonusaha i. Trade and Non-trade Receivables
Piutang usaha merupakan jumlah yang terutang Trade receivables are amounts due from
dari pelanggan atas penjualan barang dagangan customers for merchandise sold or services
atau jasa dalam kegiatan usaha normal. Jika performed in the ordinary course of business.
piutang diperkirakan dapat ditagih dalam waktu If collection is expected in one year or less (or in
satu tahun atau kurang (atau dalam siklus the normal operating cycle of the business
operasi normal jika lebih panjang), piutang if longer), they are classified as current assets.
diklasifikasikan sebagai aset lancar. Jika tidak, If not, they are presented as noncurrent assets.
piutang disajikan sebagai aset tidak lancar.
Piutang nonusaha dari pihak berelasi merupakan Non-trade receivables from related parties are
saldo piutang yang terkait dengan pinjaman yang receivables balance reflecting loan given to
diberikan kepada pihak berelasi Perusahaan. related parties of the Group.
Piutang usaha dan piutang nonusaha pada Trade and non-trade receivables are recognised
awalnya diakui sebesar nilai wajar dan initially at fair value and subsequently measured
selanjutnya diukur pada biaya perolehan at amortised cost using the effective interest
diamortisasi dengan menggunakan metode bunga method, if the impact of discounting is significant,
efektif, apabila dampak pendiskontoan signifikan, less any provision for impairment.
dikurangi provisi atas penurunan nilai.
j. Instrumen Keuangan Disalinghapus j. Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset and the
disalinghapuskan dan jumlah netonya dilaporkan net amount is reported in the consolidated
pada laporan posisi keuangan konsolidasi ketika statement of financial position when there is a
terdapat hak yang berkekuatan hukum untuk legally enforceable right to offset the recognised
melakukan saling hapus atas jumlah yang telah amounts and there is an intention to settle on a
diakui tersebut dan adanya niat untuk net basis, or realise the asset and settle the
menyelesaikan secara neto, atau untuk liability simultaneously. The legally enforceable
merealisasikan aset dan menyelesaikan liabilitas right must not be contingent on future events and
secara bersamaan. Hak saling hapus tidak must be enforceable in the normal course of
kontinjen atas peristiwa di masa depan dan dapat business and in the event of default in solvency or
dipaksakan secara hukum dalam situasi bisnis bankcrupty of the Group or the counterparty.
yang normal dan dalam peristiwa gagal bayar,
atau peristiwa kepailitan atau kebangkrutan Grup
atau pihak lawan.
k. Penurunan Nilai Aset Keuangan k. Impairment of Financial Assets
Grup menerapkan pendekatan yang The Group applies the “simplified approach” to
disederhanakan untuk mengukur Kerugian Kredit measure the Expected Credit Loss (“ECL”)
Ekspektasian (“KKE”) yang menggunakan which uses a lifetime expected loss allowance on
cadangan KKE seumur hidup berdasarkan basis a forward-looking basis for all trade receivables
forward-looking untuk seluruh saldo piutang and contract assets without significant financing
usaha dan kontrak aset tanpa komponen component.
pendanaan yang signifikan.
43
Page 48
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
k. Penurunan Nilai Aset Keuangan (Lanjutan) k. Impairment of Financial Assets (Continued)
Selain untuk piutang usaha dan kontrak aset Other than trade receivables and contract
tanpa komponen pendanaan yang signifikan, assets without significant financing component,
Grup menerapkan pendekatan umum untuk the Group applies general model to ensure ECL.
mengukur KKE.
Definisi Gagal Bayar Definition of Default
Grup menganggap hal-hal berikut ini merupakan The Group considers the following as
peristiwa gagal bayar untuk tujuan manajemen constituting an event of default for internal credit
risiko kredit internal karena pengalaman historis risk management purposes as historical
menunjukkan bahwa aset keuangan yang experience indicates that financial assets that
memenuhi salah satu kriteria berikut umumnya meet either of the following criteria are generally
tidak dapat dipulihkan: not recoverable:
• ketika terdapat pelanggaran persyaratan • when there is a breach of financial
keuangan oleh debitur; atau covenants by the debtor; or
• informasi yang dikembangkan secara • information developed internally or
internal atau diperoleh dari sumber obtained from external sources indicates
eksternal menunjukkan bahwa debitur that the debtor is unlikely to pay its
kemungkinan tidak akan membayar creditors, including the Group, in full
kreditornya, termasuk Grup, secara penuh (without taking into account any collateral
(tanpa memperhitungkan jaminan yang held by the Group).
dimiliki oleh Grup).
Terlepas dari analisis di atas, Grup menganggap Irrespective of the above analysis, the Group
bahwa gagal bayar telah terjadi ketika aset considers that default has occurred when a
keuangan tertunggak lebih dari 90 hari kecuali financial asset is more than 90 days past due
jika Grup memiliki informasi yang wajar dan unless the Group has reasonable and supportable
terdukung untuk menunjukkan bahwa kriteria information to demonstrate that a more lagging
yang lebih panjang lebih tepat. default criterion is more appropriate.
Grup menilai dengan basis forward-looking The Group assesses on a forward-looking basis
kerugian kredit ekspektasian terkait dengan the expected credit losses associated with its debt
instrumen utangnya yang dicatat pada biaya instruments carried at amortised cost and
perolehan diamortisasi dan nilai wajar melalui FVOCI. The impairment methodology applied
penghasilan komprehensif lain. Metodologi depends on whether there has been a significant
penurunan nilai yang diterapkan tergantung pada increase in credit risk.
apakah telah terjadi peningkatan risiko kredit
yang signifikan.
Grup menghapuskan aset keuangan ketika ada The Group writes off a financial asset when there
informasi yang menunjukkan bahwa pihak lawan is information indicating that the counterparty is
berada dalam kesulitan keuangan yang buruk dan in severe financial difficulty and there is no
tidak ada prospek pemulihan yang realistis, realistic prospect of recovery, e.g. when the
contoh ketika pihak lawan dalam proses likuidasi counterparty has been placed under liquidation
atau telah memasuki proses kebangkrutan, atau or has entered into bankruptcy proceedings, or in
untuk hal piutang usaha, ketika jumlahnya sudah the case of trade accounts receivable, when the
lebih dari 120 hari tertunggak, mana yang terjadi amounts are over 120 days past due, whichever
lebih dulu. occurs sooner.
44
Page 49
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
k. Penurunan Nilai Aset Keuangan (Lanjutan) k. Impairment of Financial Assets (Continued)
Definisi Gagal Bayar (Lanjutan) Definition of Default (Continued)
Aset keuangan yang dihapuskan dapat menjadi Financial assets written off may still be subject to
subjek aktivitas penagihan dalam prosedur enforcement activities under the Group’s
pemulihan Grup, dengan mempertimbangkan recovery procedures, taking into account legal
nasihat hukum yang sesuai. Setiap pemulihan advice where appropriate. Any recoveries made
yang terjadi diakui dalam laba rugi. are recognized in profit or loss.
l. Penghentian Pengakuan Aset Keuangan l. Derecognition of Financial Assets
Grup menghentikan pengakuan aset keuangan The Group derecognizes a financial asset only
jika dan hanya jika hak kontraktual atas arus kas when the contractual rights to the cash flows
yang berasal dari aset keuangan berakhir, atau from the asset expire, or it transfers the financial
Grup mentransfer aset keuangan dan secara asset and substantially all the risks and rewards
substansial mentransfer seluruh risiko dan of ownership of the asset to another entity. If the
manfaat atas kepemilikan aset kepada entitas lain. Group neither transfers nor retains substantially
Jika Grup tidak mentransfer serta tidak memiliki all the risks and rewards of ownership and
secara substansial seluruh risiko dan manfaat continues to control the transferred asset, the
kepemilikan serta masih mengendalikan aset Group recognizes its retained interest in the asset
yang ditransfer, maka Grup mengakui and an associated liability for amounts it may
keterlibatan berkelanjutan atas aset yang have to pay. If the Group retains substantially all
ditransfer dan liabilitas terkait sebesar jumlah the risks and rewards of ownership of a
yang mungkin harus dibayar. Jika Grup memiliki transferred financial asset, the Group continues
secara substansial seluruh risiko dan manfaat to recognize the financial asset and also
kepemilikan aset keuangan yang ditransfer, Grup recognizes a collateralized borrowing for the
masih mengakui aset keuangan dan juga proceeds received.
mengakui pinjaman yang dijamin sebesar
pinjaman yang diterima.
Pada penghentian pengkuan aset keuangan yang On derecognition of a financial asset measured
diukur pada biaya perolehan diamortisasi, at amortized cost, the difference between the
perbedaan antara nilai tercatat aset dan jumlah asset’s carrying amount and the sum of the
imbalan yang diterima dan piutang diakui dalam consideration received and receivable is
laba rugi. Selain itu, pada penghentian recognized in profit or loss. In addition, on
pengakuan investasi dalam instrumen utang yang derecognition of an investment in a debt
diklasifikasikan sebagai FVTOCI, keuntungan instrument classified as at FVTOCI, the
atau kerugian kumulatif yang sebelumnya cumulative gain or loss previously accumulated
diakumulasi dalam cadangan revaluasi investasi, in the investment revaluation reserve is
direklasifikasi ke laba rugi. reclassified to profit or loss.
Sebaliknya, pada penghentian pengakuan In contrast, on derecognition of an investment in
investasi dalam instrumen ekuitas yang telah an equity instrument which the Group has
dipilih Grup pada pengakuan awal untuk diukur elected on initial recognition to measure at
di FVTOCI, keuntungan atau kerugian kumulatif FVTOCI, the cumulative gain or loss previously
yang sebelumnya diakumulasi dalam cadangan accumulated in the investment revaluation
revaluasi investasi tidak direklasifikasi ke laba reserve is not reclassified to profit or loss but is
rugi, tetapi dipindahkan ke saldo laba. transferred to retained earnings.
45
Page 50
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES(Continued)
m. Persediaan m. Inventories
Persediaan dinyatakan sebesar nilai yang lebih Inventories are stated at the lower of cost and net
rendah antara harga perolehan dan nilai realisasi realisable value. Cost is determined using the
bersih. Harga perolehan ditentukan dengan first-in, first-out (“FIFO”) method. The cost of
menggunakan metode pertama-masuk, pertama- finished goods and work in progress comprises
keluar (“FIFO”). Harga perolehan barang jadi raw materials, direct labour, other direct costs
dan pekerjaan dalam proses terdiri dari bahan and related production overheads (based on
baku, tenaga kerja langsung, biaya langsung normal operating capacity). It excludes
lainnya dan biaya overhead produksi borrowing costs. Net realisable value is the
(berdasarkan kapasitas normal operasi). estimated selling price in the ordinary course of
Persediaan tidak mencakup biaya pinjaman. Nilai business, less applicable variable selling
realisasi bersih adalah estimasi harga penjualan expenses.
dalam kegiatan usaha biasa, dikurangi beban
penjualan bervariasi.
Penyisihan penurunan nilai sehubungan dengan A provision for impairment regarding the
persediaan yang usang dan lambat bergerak obsolete and slow moving inventory is
ditentukan berdasarkan estimasi penggunaan atau determined on the basis of estimated future usage
penjualan masing-masing jenis persediaan pada or sale of individual inventory items. The amount
masa mendatang. Jumlah setiap penurunan nilai of any write-down of inventories to net realizable
persediaan menjadi nilai realisasi bersih dan value and all losses of inventories are recognized
seluruh kerugian persediaan diakui sebagai beban as an expense in the period the write-down or
pada periode terjadinya penurunan atau kerugian loss occurs. The amount of any reversal of any
tersebut. Jumlah setiap pemulihan kembali atas write-down of inventories, arising from an
penurunan nilai persediaan yang timbul dari increase in net realizable value, is recognized as
meningkatnya nilai realisasi bersih diakui sebagai a reduction in the amount of inventories
pengurang terhadap jumlah persediaan yang recognized as an expense in the period in which
diakui dan diakui sebagai beban pada periode the reversal occurs.
pemulihan kembali terjadi.
n. Utang usaha n. Trade payables
Utang usaha adalah kewajiban membayar barang Trade payables are obligations to pay for goods
atau jasa yang telah diterima dalam kegiatan or services that have been acquired in the
usaha normal dari pemasok. Utang usaha ordinary course of business from suppliers.
diklasifikasikan sebagai liabilitas jangka pendek Accounts payable are classified as current
jika pembayarannya jatuh tempo dalam waktu liabilities if payment is due within one year or less
satu tahun atau kurang (atau dalam siklus operasi (or in the normal operating cycle of the business if
normal, jika lebih lama). Jika tidak, utang tersebut longer). If not, they are presented as non-current
disajikan sebagai liabilitas jangka panjang. Utang liabilities. Trade payables are recognised initially
usaha pada awalnya diakui sebesar nilai wajar dan at fair value and subsequently measured at
selanjutnya diukur pada biaya perolehan amortised cost using the effective interest method.
diamortisasi dengan menggunakan metode bunga
efektif.
46
Page 51
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
o. Pinjaman o. Borrowings
Pada saat pengakuan awal, pinjaman diakui Borrowings are recognised initially at fair value,
sebesar nilai wajar, dikurangi dengan biaya-biaya net of transaction costs incurred. Borrowings are
transaksi yang terjadi. Selanjutnya, pinjaman subsequently carried at amortised cost; any
diukur sebesar biaya perolehan diamortisasi; difference between the proceeds (net of
selisih antara penerimaan (dikurangi biaya transaction costs) and the redemption value is
transaksi) dan nilai pelunasan dicatat pada recognised in the profit or loss over the period of
laporan laba rugi selama periode pinjaman the borrowings using the effective interest
dengan menggunakan metode bunga efektif. method.
Biaya yang dibayar untuk memperoleh fasilitas Fees paid on the establishment of loan facilities
pinjaman diakui sebagai biaya transaksi pinjaman are recognised as transaction costs of the loan to
sepanjang besar kemungkinan sebagian atau the extent that it is probable that some or all of
seluruh fasilitas akan ditarik. Dalam hal ini, biaya the facility will be drawn down. In this case, the
memperoleh pinjaman ditangguhkan sampai fee is deferred until the draw-down occurs.
penarikan pinjaman terjadi. Sepanjang tidak To the extent that there is no evidence that it is
terdapat bukti bahwa besar kemungkinan probable that some or all of the facility will be
sebagian atau seluruh fasilitas akan ditarik, biaya drawn down, the fee is capitalised as a
memperoleh pinjaman dikapitalisasi sebagai pre-payment for liquidity services and amortised
pembayaran di muka untuk jasa likuiditas dan over the period of the facility to which it relates.
diamortisasi selama periode fasilitas yang terkait.
Biaya pinjaman akan dihentikan pengakuannya Borrowings are removed from the consolidated
dari laporan posisi keuangan konsolidasian ketika statement of financial position when the
kewajiban yang tertulis pada kontrak dibatalkan, obligation specified in the contract is discharged,
atau sudah tidak berlaku. Selisih antara nilai cancelled or expired. The difference between the
tercatat dari liabilitas keuangan yang sudah carrying amount of a financial liability that has
berakhir atau dialihkan ke pihak lain, dan been extinguished or transferred to another party
imbalan yang dibayarkan, termasuk aset non-kas and the consideration paid, including any non-
yang dialihkan atau liabilitas yang ditanggung, cash assets transferred or liabilities assumed, is
diakui dalam laba rugi sebagai pendapatan recognised in profit or loss as other income or
lain-lain atau biaya keuangan. finance costs.
Ketika liabilitas keuangan dinegosiasikan Where the terms of a financial liability are
kembali dan entitas mengeluarkan instrumen renegotiated and the entity issues equity
ekuitas kepada kreditur untuk menyelesaikan instruments to a creditor to extinguish all or part
seluruh atau sebagian liabilitas (debt for equity of the liability (debt for equity swap), a gain or
swap), keuntungan atau kerugian diakui dalam loss is recognised in profit or loss, which is
laporan laba rugi yang dicatat sebagai selisih measured as the difference between the carrying
antara jumlah tercatat dari liabilitas keuangan. amount of the financial liability and the fair value
of the equity instruments issued.
Pinjaman diklasifikasikan sebagai liabilitas jangka Borrowings are classified as current liabilities
pendek kecuali Grup memiliki hak tanpa syarat unless the Group has an unconditional right to
untuk menunda pembayaran liabilitas selama defer the settlement of the liability for at least
paling tidak 12 bulan setelah tanggal pelaporan. 12 months after the reporting date.
47
Page 52
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
p. Biaya pinjaman p. Borrowing cost
Biaya bunga dan biaya pinjaman lainnya, seperti Interest and other borrowing costs, such as
biaya diskonto pinjaman baik yang secara discount fees on loans either directly or indirectly
langsung atau tidak langsung digunakan untuk used in financing the construction of a qualifying
pendanaan konstruksi aset kualifikasian, asset, are capitalised up to the date when
dikapitalisasi hingga aset tersebut selesai construction is complete. For borrowings that are
dikonstruksi. Untuk biaya pinjaman yang dapat directly attributable to a qualifying asset, the
diatribusikan secara langsung pada aset amount to be capitalised is determined as the
kualifikasian, jumlah yang dikapitalisasi actual borrowing cost incurred during the period,
ditentukan dari biaya pinjaman aktual yang terjadi less any income earned on the temporary
selama periode berjalan, dikurangi penghasilan investment of such borrowings. For borrowings
yang diperoleh dari investasi sementara atas dana that are not directly attributable to a qualifying
hasil pinjaman tersebut. Untuk pinjaman yang asset, the amount to be capitalised is determined
tidak dapat diatribusikan secara langsung pada by applying a capitalisation rate to the
suatu aset kualifikasian, jumlah yang amount expended on the qualifying assets.
dikapitalisasi ditentukan dengan mengalikan The capitalisation rate is the weighted average of
tingkat kapitalisasi terhadap jumlah yang the total borrowing costs applicable to the total
dikeluarkan untuk memperoleh aset kualifikasian. borrowings outstanding during the period, other
Tingkat kapitalisasi dihitung berdasarkan rata-rata than borrowings made specifically for the
tertimbang biaya pinjaman yang dibagi dengan purpose of obtaining a qualifying asset.
jumlah pinjaman yang tersedia selama periode,
selain pinjaman yang secara spesifik diambil
untuk tujuan memperoleh suatu aset kualifikasian.
q. Obligasi konversi q. Convertible bonds
Komponen liabilitas pada obligasi konversi The liability component of the convertible bonds
diakui pada awalnya sebesar nilai wajar liabilitas is recognised initially at the fair value of a
yang serupa yang tidak memiliki opsi konversi similar liability that does not have an equity
ekuitas. Komponen ekuitas diakui pada awalnya conversion option. The equity component is
sebesar selisih antara nilai wajar obligasi recognised initially as the difference between the
konversi secara keseluruhan dan nilai wajar fair value of the convertible bonds as a whole
komponen liabilitas. Biaya transaksi yang dapat and the fair value of the liability component.
diatribusikan secara langsung dialokasikan pada Any directly attributable transaction costs are
komponen liabilitas dan ekuitas sesuai dengan allocated to the liability and equity components
proporsi nilai tercatat awalnya. in proportion to their initial carrying amounts.
Setelah pengakuan awal, komponen liabilitas dari Subsequent to initial recognition, the liability
obligasi konversi diukur pada biaya perolehan component of the convertible bonds instrument is
diamortisasi dengan menggunakan metode bunga measured at amortised cost using the effective
efektif. Komponen ekuitas dari obligasi konversi interest method. The equity component of the
tidak diukur kembali setelah pengakuan awal. convertible bonds is not remeasured subsequent
to initial recognition.
48
Page 53
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
r. Penghentian Pengakuan Liabilitas Keuangan r. Derecognition of Financial Liabilities
Grup menghentikan pengakuan liabilitas The Group derecognizes financial liabilities
keuangan, jika dan hanya jika, liabilitas Grup when, and only when, the Group’s obligations
telah dilepaskan, dibatalkan atau kadaluwarsa. are discharged, cancelled or have expired. The
Selisih antara jumlah tercatat liabilitas keuangan difference between the carrying amount of the
yang dihentikan pengakuannya dan imbalan yang financial liability derecognized and the
dibayarkan dan utang diakui dalam laba rugi. consideration paid and payable is recognized in
profit or loss.
Ketika Grup bertukar dengan pemberi pinjaman, When the Group exchanges with the existing
satu instrumen utang menjadi instrumen lain lender one debt instrument into another one with
dengan persyaratan yang berbeda secara the substantially different terms, such exchange is
substansial, pertukaran tersebut dicatat sebagai accounted for as an extinguishment of the
penghapusan liabilitas keuangan orisinal dan original financial liability and the recognition of
pengakuan liabilitas keuangan baru. Demikian a new financial liability. Similarly, the Group
pula, Grup memperhitungkan modifikasi accounts for substantial modification of terms of
substansial dari ketentuan liabilitas yang ada atau an existing liability or part of it as an
bagian dari liabilitas tersebut sebagai pelepasan extinguishment of the original financial liability
liabilitas keuangan orisinal dan pengakuan and the recognition of a new liability.
liabilitas baru.
Diasumsikan bahwa persyaratannya berbeda It is assumed that the terms are substantially
secara substansial jika nilai kini arus kas yang different if the discounted present value of the cash
didiskonto berdasarkan persyaratan yang baru, flows under the new terms, including any fees paid
termasuk setiap fee (imbalan) yang dibayarkan net of any fees received and discounted using the
setelah dikurangi setiap fee (imbalan) yang original effective rate is at least 10% different from
diterima dan didiskonto menggunakan suku bunga the discounted present value of the remaining cash
efektif orisinal, berbeda sedikitnya 10% dari nilai flows of the original financial liability. If the
kini sisa arus kas yang didiskonto yang berasal dari modification is not substantial, the difference
liabilitas keuangan orisinal. Jika modifikasi between: (1) the carrying amount of the liability
tidak substansial, maka perbedaan antara: before the modification; and (2) the present value
(1) jumlah tercatat liabilitas sebelum modifikasi; of the cash flows after modification is recognized
dan (2) nilai kini dari arus kas setelah modifikasi, in profit or loss as the modification gain or loss
diakui dalam laba rugi sebagai keuntungan atau within other gains and losses.
kerugian modifikasi dalam keuntungan dan
kerugian lainnya.
s. Modal Saham s. Share Capital
Biaya tambahan yang secara langsung dapat Incremental costs directly attributable to the
diatribusikan kepada penerbitan saham biasa atau issue of new ordinary shares or options are
opsi disajikan pada ekuitas sebagai pengurang shown in equity.
penerimaan, setelah dikurangi pajak.
49
Page 54
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
s. Modal Saham (Lanjutan) s. Share Capital (Continued)
Ketika entitas Grup membeli modal saham Where any Group company purchases
ekuitas entitas (saham treasuri), imbalan yang the Company’s equity share capital (treasury
dibayar, termasuk biaya tambahan yang secara shares), the consideration paid, including any
langsung dapat diatribusikan (dikurangi pajak directly attributable incremental costs (net of
penghasilan) dikurangkan dari ekuitas yang income taxes) is deducted from equity
diatribusikan kepada pemilik ekuitas entitas attributable to the Company’s equity holders
sampai saham tersebut dibatalkan atau until the shares are cancelled or reissued. Where
diterbitkan kembali. Ketika saham biasa tersebut such ordinary shares are subsequently reissued,
selanjutnya diterbitkan kembali, imbalan yang any consideration received, net of any directly
diterima, dikurangi biaya tambahan transaksi attributable incremental transaction costs and
yang terkait dan dampak pajak penghasilan yang the related income tax effects, is included in
terkait dimasukkan pada ekuitas yang dapat equity attributable to the Company’s equity
diatribusikan kepada pemilik ekuitas entitas. holders.
t. Piutang Premi dan Piutang Reasuransi t. Premium and Reinsurance Receivables
Piutang premi meliputi tagihan premi kepada Premiums receivables consist of receivables
tertanggung, agen atau broker sebagai akibat from policyholders, agents or brokers resulting
transaksi asuransi. Dalam hal Grup memberikan from an insurance transaction. In case where
potongan premi kepada tertanggung, maka the Group gives premium discount to
potongan tersebut langsung dikurangkan dari policyholders, the discount is reduced directly
piutang preminya. from the related premiums receivables.
Piutang reasuransi tidak boleh dikompensasikan Reinsurance receivables are not to be offset
dengan utang reasuransi, kecuali apabila kontrak against reinsurance payables, unless the
reasuransi menyatakan adanya kompensasi. reinsurance contract specifically allows for the
Apabila dalam kompensasi tersebut timbul saldo right to offset. If a credit balance arises from the
kredit, maka saldo tersebut disajikan pada offsetting of the reinsurance receivables and
kelompok liabilitas sebagai utang reasuransi. payables, this balance is presented in the liability
section as reinsurance payable.
Grup menelaah penurunan piutang secara The Group assesses its receivables for
berkala. Jika ada bukti objektif bahwa piutang impairment on a regular basis. If there is
tersebut menurun, Grup mengurangi nilai an objective evidence that these receivables are
tercatat piutang sebesar yang dapat dipulihkan impaired, the Group reduces the carrying
dan mengakui rugi penurunan nilai dalam amounts of the receivables to their recoverable
laporan laba rugi dan penghasilan komprehensif amounts and recognize that impairment loss in
lain konsolidasian. the consolidated statement of profit or loss and
other comprehensive income.
Grup mengumpulkan bukti objektif bahwa The Group gathers the objective evidence
terdapat penurunan nilai piutang dengan that a receivable is impaired using the same
menggunakan proses yang diterapkan untuk process adopted for financial assets held at
aset keuangan atas biaya yang diamortisasi. amortized cost.
50
Page 55
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
u. Aset Reasuransi u. Reinsurance Assets
Aset reasuransi termasuk saldo yang diharapkan Reinsurance assets include balances expected to
dibayarkan oleh perusahaan reasuransi untuk be recovered from reinsurance companies for
ceded estimasi klaim reasuransi, dan ceded premi ceded estimated reinsurance claims and ceded
yang belum merupakan pendapatan. Jumlah unearned premiums. Amounts recoverable from
manfaat yang ditanggung oleh reasuransi reinsurance are estimated in a manner consistent
diperkirakan secara konsisten sesuai dengan with the liability associated with the reinsured
liabilitas yang terkait dengan polis reasuransi. policy.
Sebagai bagian dari implementasi PSAK 328, As part of the implementation of SFAS 328,
Grup menyajikan aset reasuransi secara terpisah the Group presents separately reinsurance assets
sebagai aset atas premi yang belum merupakan of unearned premiums and estimated claim
pendapatan dan estimasi liabilitas klaim. liabilities. Prior to this, insurance liabilities that
Sebelumnya liabilitas asuransi yang mencakup include deferred premium income, unearned
pendapatan premi tangguhan, premi yang belum premium income and estimated claims are
merupakan pendapatan dan estimasi klaim presented net of reinsurance portion (own
dicatat secara neto setelah porsi aset reasuransi retention).
(porsi sendiri).
PSAK 104 tidak memperkenankan saling SFAS 104 does not allow offsetting between:
hapus antara:
a. Aset reasuransi dengan liabilitas a. Reinsurance assets and the related
asuransi terkait; atau insurance liabilities; or
b. Pendapatan atau beban dari kontrak b. Income or expense from reinsurance
reasuransi dan beban atau pendapatan contract and expense or income from
dari kontrak asuransi terkait. the related insurance contract.
Jika aset reasuransi mengalami penurunan nilai, If a reinsurance asset is impaired, the Group
Grup mengurangi nilai tercatat dan mengakui reduces the carrying amount accordingly and
kerugian penurunan nilai tersebut dalam laporan recognizes that impairment loss in consolidated
laba rugi dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian. Aset reasuransi mengalami comprehensive income. A reinsurance asset is
penurunan nilai jika ada bukti objektif, sebagai impaired if there is objective evidence, as a
akibat dari suatu peristiwa yang terjadi setelah result of an event that occurred after initial
pengakuan awal aset reasuransi, bahwa Grup recognition of the reinsurance asset, that
tidak dapat menerima seluruh jumlah karena di the Group may not receive all amounts due to
bawah syarat-syarat kontrak, dan dampak pada the terms of the contract, and the impact on the
jumlah yang akan diterima dari reasuradur dapat amounts that the Group will receive from the
diukur secara andal. reinsurance can be reliably measured.
v. Kontrak Asuransi v. Insurance Contracts
Kontrak asuransi adalah kontrak di mana Insurance contract is a contract under which the
penanggung menerima risiko asuransi yang insurer accepts significant insurance risk from
signifikan dari tertanggung. the insured.
51
Page 56
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
v. Kontrak Asuransi (Lanjutan) v. Insurance Contracts (Continued)
Risiko asuransi yang signifikan didefinisikan Significant insurance risk is referred as the
sebagai kemungkinan membayar manfaat yang possibility of paying significantly more benefit to
signifikan kepada tertanggung apabila suatu the insured upon the occurrence of insured event
kejadian yang diasuransikan terjadi dibandingkan compared to the minimum benefit in a scenario
dengan manfaat minimum yang akan dibayarkan where the insured event does not occur.
apabila risiko yang diasuransikan tidak terjadi. Scenarios considered are those with commercial
Skenario-skenario tersebut adalah skenario yang substance.
mengandung unsur komersial.
w. Liabilitas Asuransi w. Insurance Liabilities
Liabilitas asuransi diukur sebesar jumlah estimasi Insurance liabilities are measured at the amount
berdasarkan perhitungan teknis asuransi. estimated by the calculation of the insurance
technical.
Premi Belum Merupakan Pendapatan Unearned Premiums
Premi belum merupakan pendapatan adalah Unearned premiums are part of the premium
bagian dari premi yang belum diakui sebagai that have not been recognized as revenue
pendapatan karena masa pertanggungannya because the coverage is still running at the end
masih berjalan pada akhir periode akuntansi dan of the accounting period and presented in the
disajikan dalam jumlah bruto. Porsi reasuransi gross amount. Unearned premiums portion of
atas premi belum merupakan pendapatan reinsurance is presented as part of the
disajikan sebagai bagian dari aset reasuransi. reinsurance asset.
Liabilitas asuransi atas kontrak asuransi yang Insurance liabilities for insurance contract with a
berjangka waktu lebih dari satu tahun diukur term of more than one year is measured by using
dengan menggunakan konsep nilai kini estimasi present value of estimated payment of all benefit
pembayaran seluruh manfaat yang diperjanjikan promised including all options available plus
termasuk seluruh opsi yang disediakan ditambah present value of all expenses incurred and also
dengan nilai kini estimasi seluruh biaya yang has considered the future receipt of premium.
akan dikeluarkan dan juga mempertimbangkan
penerimaan premi di masa depan.
Perubahan cadangan premi yang belum Changes in unearned premium reserve, long
merupakan pendapatan, cadangan asuransi term insurance reserves and reinsurance
jangka panjang dan aset reasuransi dari premi assets of unearned premium reserve are
yang belum merupakan pendapatan diakui recognized in the consolidated statement of
dalam laporan laba rugi dan penghasilan profit or loss and other comprehensive
komprehensif lain konsolidasian pada tahun income in the year when the changes occur.
terjadinya perubahan.
Estimasi Liabilitas Klaim Estimated Claims Liabilities
Estimasi liabilitas klaim merupakan estimasi The estimated claims liabilities are an estimate
jumlah liabilitas yang menjadi tanggungan of the amount of liabilities to be borne in
sehubungan dengan klaim yang masih dalam connection with claims that are still in the
proses penyelesaian, termasuk klaim yang process of completion, including claims
terjadi namun belum dilaporkan. incurred but not yet reported.
52
Page 57
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
w. Liabilitas Asuransi (Lanjutan) w. Insurance Liabilities (Continued)
Estimasi Liabilitas Klaim (Lanjutan) Estimated Claims Liabilities (Continued)
Perubahan jumlah estimasi liabilitas klaim, Changes in the estimated amount of claims
sebagai akibat proses penelaahan lebih lanjut dan liabilities, as a result of further review process
perbedaan antara jumlah estimasi klaim dengan and the difference between the estimated
klaim yang dibayarkan diakui dalam laba rugi amounts of the claim with the claims paid are
pada periode terjadinya perubahan. Grup tidak recognized in profit or loss in the period when
mengakui setiap provisi untuk kemungkinan the changes occur. The Group does not recognize
klaim masa depan sebagai liabilitas jika klaim any provisions for possible future claims as a
tersebut timbul berdasarkan kontrak asuransi liability if the claims arising under insurance
yang tidak ada pada akhir periode pelaporan contracts that do not exist at the end of the
(seperti provisi katastrofa dan provisi reporting period (such as catastrophe provisions
penyetaraan). and equalization provisions).
Tes Kecukupan Liabilitas Liability Adequacy Test
Pada akhir periode pelaporan, Grup menilai At the end of the reporting period, the Group
apakah liabilitas asuransi yang diakui telah assesses whether recognized insurance liabilities
mencukupi dengan menggunakan estimasi kini are sufficient by using current estimates of future
atas arus kas masa depan terkait dengan kontrak cash flows in accordance with the insurance
asuransi. Jika nilai tercatat liabilitas asuransi contracts. If the carrying value of insurance
setelah dikurangi dengan biaya akuisisi liabilities, net off related deferred acquisition
tangguhan terkait tidak mencukupi dibandingkan costs, is insufficient compared to the estimated
dengan estimasi arus kas masa depan, maka future cash flows, then entire deficiency is
seluruh kekurangan tersebut diakui dalam laba recognized in the consolidated statement of profit
rugi dan penghasilan komprehensif lain or loss and other comprehensive income for the
konsolidasian periode berjalan. period.
x. Beban Dibayar di Muka dan Uang Muka x. Prepaid Expenses and Advances
Biaya dibayar di muka diamortisasi selama Prepaid expenses are charged to operations
manfaat masing-masing biaya dengan over the periods benefited using the straight-
menggunakan metode garis lurus. line method.
Uang muka adalah bagian dari kontrak karena Advances is part of contractually due that is paid
dibayar atau diterima di muka untuk barang atau or received in advance for goods or services.
jasa. Uang muka dicatat sebagai aset dalam Advances are recorded as asset on the
laporan posisi keuangan konsolidasian. consolidated statement of financial position.
53
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
y. Transaksi dengan Pihak-pihak Berelasi y. Transactions with Related Parties
Pihak-pihak berelasi adalah orang atau entitas A related party is a person or entity that is
yang terkait dengan Grup: related to the Group:
a. Orang atau anggota keluarga dekatnya a. Person or a close member of that person's
yang mempunyai relasi dengan Grup jika family is related to the Group if that
orang tersebut: person:
i) memiliki pengendalian atau i) has control or joint control over
pengendalian bersama atas Grup; the Group;
ii) memiliki pengaruh signifikan atas ii) has significant influence over the
Grup; atau Group; or
iii) personel manajemen kunci Grup iii) is a member of the key management
atau entitas induk Grup. personnel of the Group or of a
parent of the Group.
b. Suatu entitas berelasi dengan Grup jika b. An entity is related to the Group if any
memenuhi salah satu hal berikut: of the following conditions applies:
i) entitas dan Grup adalah anggota dari i) the entity and the Group are
grup yang sama (artinya entitas members of the same group (which
induk, entitas anak, dan entitas anak means that each parent, subsidiary
berikutnya saling berelasi dengan and fellow subsidiary is related to the
entitas lainnya); others);
ii) satu entitas adalah entitas asosiasi ii) one entity is an associate or joint
atau ventura bersama dari entitas lain venture of the other entity (or an
(atau entitas asosiasi atau ventura associate or joint venture of a
bersama yang merupakan anggota member of a group of which the
suatu grup, yang mana entitas lain other entity is a member);
tersebut adalah anggotanya);
iii) kedua entitas tersebut adalah ventura iii) both entities are joint ventures of the
bersama dari pihak ketiga yang sama; same third party;
iv) satu entitas adalah ventura bersama iv) one entity is a joint venture of a third
dari entitas ketiga dan entitas yang entity and the other entity is an
lain adalah entitas asosiasi dari associate of the third entity;
entitas ketiga;
v) entitas tersebut adalah suatu program v) the entity is a post-employment
imbalan pascakerja untuk imbalan defined benefit plan for the benefit of
kerja dari karyawan Grup atau entitas employees of either the Group or an
yang terkait dengan Grup; entity related to the Group;
vi) entitas yang dikendalikan atau vi) the entity is controlled or jointly
dikendalikan bersama oleh orang controlled by a person identified
yang diidentifikasi dalam huruf a; in a;
vii) orang yang diidentifikasi dalam huruf vii) a person identified in a. (i) has
a. (i) memiliki pengaruh signifikan significant influence over the entity or
atas entitas atau merupakan personel is a member of the key management
manajemen kunci entitas (atau entitas personnel of the entity (or of a parent
induk dari entitas); of the entity);
54
Page 59
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
y. Transaksi dengan Pihak-pihak Berelasi y. Transactions with Related Parties
(Lanjutan) (Continued)
b. Suatu entitas berelasi dengan Grup jika b. An entity is related to the Group if any
memenuhi salah satu hal berikut: of the following conditions applies:
(Lanjutan) (Continued)
viii) entitas, atau anggota dari kelompok viii) the entity, or any member of a group
yang mana entitas merupakan of which it is a part, provides key
bagian dari kelompok tersebut, management personnel services to
menyediakan jasa personel the Group or to the parent of the
manajemen kunci kepada Grup atau Group.
kepada entitas induk dari Grup.
Transaksi Reksa Dana dianggap sebagai Transactions with Mutual Funds are
transaksi dengan pihak berelasi sebagaimana considered as transactions with related
dimaksud dalam PSAK 224, "Pengungkapan parties as defined in SFAS 224, "Related
Pihak Berelasi". Party Disclosures".
Transaksi dengan pihak berelasi dilakukan Transactions with related parties are made
berdasarkan persyaratan yang disetujui oleh based on terms agreed by both parties, in which
kedua belah pihak, di mana persyaratan tersebut such terms are the same as those of the
sama dengan transaksi lain yang dilakukan transactions between unrelated parties.
dengan pihak-pihak yang tidak berelasi.
Seluruh transaksi dan saldo yang material All significant transactions and balances with
dengan pihak-pihak berelasi diungkapkan related parties are disclosed in the relevant
dalam catatan atas laporan keuangan notes to the consolidated financial statements
konsolidasian yang relevan. herein.
z. Aset Tetap z. Property and Equipment
Tanah dan bangunan terdiri dari pabrik, toko ritel Land and buildings comprise mainly factories,
dan kantor. Tanah dan bangunan disajikan retail outlets and offices. Land and buildings are
sebesar nilai wajar, berdasarkan penilaian yang shown at fair value, based on valuations
dilakukan oleh penilai independen eksternal yang performed by external independent valuers which
telah terdaftar di OJK, dikurangi penyusutan are registered with OJK, less subsequent
untuk bangunan. Penilaian atas aset tersebut depreciation for buildings. Valuations are
dilakukan secara berkala untuk memastikan performed with sufficient regularity to ensure
bahwa nilai wajar aset yang direvaluasi tidak that the fair value of a revalued asset does not
berbeda secara material dengan jumlah differ materially from its carrying amount. Any
tercatatnya. Akumulasi penyusutan pada tanggal accumulated depreciation at the date of
revaluasi dieliminasi terhadap nilai tercatat bruto revaluation is eliminated against the gross
aset dan nilai netonya disajikan kembali sebesar carrying amount of the asset, and the net amount
jumlah revaluasi aset. Aset tetap lainnya dan is restated to the revalued amount of the asset.
peralatan disajikan sebesar harga perolehan All other property, plant and equipment are
dikurangi dengan penyusutan. stated at historical cost less depreciation.
55
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
z. Aset Tetap (Lanjutan) z. Property and Equipment (Continued)
Harga perolehan termasuk pengeluaran yang Historical cost includes expenditure that is
dapat diatribusikan secara langsung atas directly attributable to the acquisition of the
perolehan aset tersebut. Harga perolehan dapat items. Cost may also include transfers from
mencakup pengalihan dari ekuitas keuntungan/ equity of any gains/(losses) on qualifying cash
(kerugian) yang timbul dari lindung nilai arus kas flow hedges of foreign currency purchases of
yang memenuhi syarat untuk pembelian aset property, plant and equipment.
tetap dalam mata uang asing.
Biaya-biaya setelah pengakuan awal diakui Subsequent costs are included in the asset’s
sebagai bagian nilai tercatat aset atau sebagai aset carrying amount or recognised as a separate
yang terpisah, sebagaimana mestinya, hanya jika asset, as appropriate, only when it is probable
kemungkinan besar Grup mendapat manfaat that future economic benefits associated with the
ekonomis di masa depan berkenaan dengan aset item will flow to the Group and the cost of the
tersebut dan biaya perolehan aset dapat diukur item can be measured reliably. The carrying
dengan andal. Nilai tercatat dari komponen yang amount of replaced part is derecognised. All
diganti dihapuskan. Biaya perbaikan dan other repairs and maintenance are charged to
pemeliharaan dibebankan ke dalam laporan laba the profit or loss during the financial period in
rugi dalam periode keuangan ketika biaya-biaya which they are incurred.
tersebut terjadi.
Biaya legal awal untuk mendapatkan hak legal Initial legal costs incurred to obtain legal rights
diakui sebagai bagian biaya akuisisi tanah, biaya- are recognised as part of the acquisition cost of
biaya tersebut tidak didepresiasikan. the land, and these costs are not depreciated.
Kenaikan nilai tercatat yang timbul dari revaluasi Increases in the carrying amount arising on
tanah dan bangunan dikreditkan pada “cadangan revaluation of land and buildings are credited to
revaluasi aset” sebagai bagian dari pendapatan “asset revaluation reserve” as part of other
komprehensif lain. Penurunan yang menghapus comprehensive income. Decreases that offset
nilai kenaikan yang sebelumnya atas aset yang previous increases of the same asset are debited
sama dibebankan terhadap “cadangan revaluasi against “asset revaluation reserve” as part of
aset” sebagai bagian dari laba komprehensif; other comprehensive income; All other decreases
penurunan lainnya dibebankan pada laporan laba are charged to the profit or loss. At each
rugi. Setiap periode pelaporan, selisih antara reporting period, the difference between
penyusutan berdasarkan nilai revaluasi aset yang depreciation based on the revalued carrying
diakui di dalam laporan laba rugi dan penyusutan amount of the asset charged to the profit or loss
berdasarkan harga perolehan awal aset ditransfer and depreciation based on the asset’s original
dari “cadangan revaluasi aset” ke dalam cost is transferred from “asset revaluation
“saldo laba”. reserve” to “retained earnings.
Tanah tidak disusutkan. Land is not depreciated.
56
Page 61
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
z. Aset Tetap (Lanjutan) z. Property and Equipment (Continued)
Penyusutan aset lain dihitung dengan Depreciation on other assets is calculated using
menggunakan metode garis lurus untuk the straight-line method to allocate their cost or
mengalokasikan harga perolehan atau jumlah revalued amounts to their residual values over
revaluasi sampai dengan nilai sisanya selama their estimated useful lives, as follows:
masa manfaat yang diestimasi, sebagai berikut:
Tahun/
Years
Bangunan 25-40 tahun/years Buildings
Mesin 10-15 tahun/years Machinery
Kendaraan 3-5 tahun/years Vehicles
Perabot dan peralatan 3-8 tahun/years Furniture, fittings and equipment
Nilai sisa aset, masa manfaat dan metode The assets residual values, useful lives and
penyusutan ditelaah dan jika perlu disesuaikan, depreciation method are reviewed and adjusted if
pada setiap akhir periode pelaporan. appropriate, at the end of each reporting period.
Nilai tercatat aset segera diturunkan sebesar An asset’s carrying amount is written down
jumlah yang dapat dipulihkan jika nilai tercatat immediately to its recoverable amount if the
aset lebih besar dari estimasi jumlah yang dapat asset’s carrying amount is greater than its
dipulihkan. estimated recoverable amount.
Keuntungan atau kerugian bersih atas pelepasan Net gains or losses on disposals are determined
aset tetap ditentukan dengan membandingkan by comparing the proceeds with the carrying
hasil yang diterima dengan nilai tercatat dan amount and are recognised within “other
diakui pada “(kerugian)/keuntungan lain-lain – (losses)/gains - net” in the profit or loss.
neto” dalam laporan laba rugi.
Jika aset yang direvaluasi dijual, jumlah yang When revalued assets are sold, the amounts
dicatat di dalam ekuitas dipindahkan ke saldo included in equity are transferred to retained
laba. earnings.
Akumulasi biaya konstruksi bangunan, pabrik dan The accumulated costs of the construction of
pemasangan mesin dikapitalisasi sebagai aset buildings and the installation of machinery are
dalam penyelesaian. Biaya tersebut direklasifikasi capitalised as construction in progress. These
ke akun aset tetap pada saat proses konstruksi atau costs are reclassified to property, plant and
pemasangan selesai. Penyusutan dimulai pada equipment when the construction or installation is
saat aset tersebut siap untuk digunakan sesuai complete. Depreciation is charged from the date
dengan tujuan yang diinginkan manajemen. the assets are ready for use in the manner
intended by management.
57
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES(Continued)
aa. Properti Investasi aa. Investment Properties
Properti yang dimiliki untuk disewakan dalam Property that is held for long-term rental yields
jangka panjang atau untuk kenaikan harga atau or for capital appreciation or both, and that is
keduanya, dan yang tidak ditempati oleh not occupied by the companies in the Group, is
perusahaan-perusahaan di Grup diklasifikasikan classified as investment property. Investment
sebagai properti investasi. Properti investasi juga property also includes property that is being
mencakup properti yang sedang dikonstruksi atau constructed or developed for future use as
dikembangkan untuk digunakan sebagai properti investment property.
investasi di masa depan.
Properti investasi awalnya diukur berdasarkan Investment property is measured initially at its
biayanya, termasuk biaya transaksi yang terkait cost, including related transaction costs and
dan biaya pinjaman yang berlaku. where applicable borrowing costs.
Setelah pengakuan awal, properti investasi dicatat After initial recognition, investment property is
sebesar nilai wajarnya. Properti investasi yang carried at fair value. Investment property that is
sedang dalam pengembangan ulang untuk being redeveloped for continuing use as
penggunaan lebih lanjut sebagai properti investasi investment property or for which the market has
atau ketika pasar menjadi kurang aktif tetap become less active continues to be measured at
dicatat sebesar nilai wajarnya. Properti investasi fair value. Investment property under construction
dalam konstruksi diukur menggunakan nilai wajar is measured at fair value if the fair value is
jika nilai wajar dianggap dapat diukur secara considered to be reliably determinable.
andal.
Properti investasi dalam konstruksi yang nilai Investment properties under construction for
wajarnya tidak dapat diukur secara andal, tetapi which the fair value cannot be determined
Grup mengharapkan nilai wajarnya dapat diukur reliably, but for which the Group expects that the
secara andal ketika konstruksi selesai, diukur fair value of the property will be reliably
senilai biaya dikurangi penurunan nilai sampai determinable when construction is completed,
nilai wajarnya dapat diukur secara andal atau are measured at cost less impairment until the
konstruksi diselesaikan – yang mana yang lebih fair value becomes reliably determinable or
awal. construction is completed - whichever is earlier.
Terkadang sulit untuk mengukur secara andal It may sometimes be difficult to determine reliably
nilai wajar dari properti investasi dalam the fair value of the investment property under
konstruksi. Untuk mengevaluasi apakah nilai construction. In order to evaluate whether the
wajar dari properti investasi dalam konstruksi fair value of an investment property under
dapat diukur secara andal, manajemen construction can be determined reliably,
mempertimbangkan faktor-faktor berikut, antara management considers the following factors,
lain, provisi dari kontrak konstruksi, tahap among others, the provisions of the construction
penyelesaian, apabila properti standar (umum contract, the stage of completion, whether the
di pasaran) atau tidak standar, tingkat keandalan project/property is standard (typical for the
arus kas masuk setelah penyelesaian, risiko market) or non-standard, the level of reliability of
pengembangan spesifik atas properti, pengalaman cash inflows after completion, and the
terdahulu dengan konstruksi serupa, dan status development risk specific to the property, past
izin konstruksi. experience with similar constructions, and status
of construction permits.
58
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES(Continued)
aa. Properti Investasi (Lanjutan) aa. Investment Properties (Lanjutan)
Nilai wajar didasarkan kepada harga pasar aktif, Fair value is based on active market prices,
disesuaikan, jika perlu, dengan perbedaan alam, adjusted, if necessary, for differences in the
lokasi atau kondisi dari aset tersebut. Jika nature, location or condition of the specific asset.
informasi tersebut tidak tersedia, Grup If this information is not available, the Group
menggunakan metode penilaian alternatif, seperti uses alternative valuation methods, such as
harga terbaru di pasar yang kurang aktif atau recent prices on less active markets or discounted
projeksi arus kas yang didiskontokan. Penilaian cash flow projections. Valuations are performed
dilakukan pada tanggal neraca oleh penilai ahli as of the financial position date by professional
dengan kualifikasi yang diakui dan relevan dan valuers who hold recognised and relevant
memiliki pengalaman terbaru atas lokasi dan professional qualifications and have recent
kategori dari properti investasi dinilai. Penilaian experience in the location and category of the
ini membentuk dasar untuk nilai tercatat pada investment property being valued. These
laporan keuangan konsolidasian. valuations form the basis for the carrying
amounts in the consolidated financial statements.
Penambahan selanjutnya dikapitalisasi ke nilai Subsequent expenditure is capitalised to the
tercatat aset hanya ketika ada keuntungan asset’s carrying amount only when it is probable
ekonomi di masa yang akan datang dapat that future economic benefits associated with the
dinikmati oleh Grup dari penambahan tersebut expenditure will flow to the Group and the cost of
dan hal tersebut dapat diukur secara andal. Biaya the item can be measured reliably. All other
perbaikan dan perawatan lainnya akan menjadi repairs and maintenance costs are expensed
biaya saat terjadi. Ketika bagian dari properti when incurred. When part of an investment
investasi digantikan, nilai tercatat dari bagian property is replaced, the carrying amount of the
yang digantikan tersebut akan dihapus. replaced part is derecognized.
Perubahan nilai wajar diakui di laporan laba rugi. Changes in fair values are recognised in the
Properti investasi tidak diakui ketika dilepas. statement of profit or loss. Investment properties
are derecognised when they have been disposed.
ab. Sewa ab. Leases
Grup Sebagai Penyewa Group As Lessee
Grup menilai apakah sebuah kontrak The Group assesses whether a contract is or
mengandung sewa, pada tanggal insepsi kontrak. contains a lease, at the inception of the contract.
Grup mengakui aset hak-guna dan liabilitas sewa The Group recognizes a right-of-use asset and a
terkait sehubungan dengan seluruh kesepakatan corresponding lease liability with respect to all
sewa di mana Grup merupakan penyewa, kecuali lease arrangements in which it is the lessee,
untuk sewa jangka-pendek (yang didefinisikan except for short-term leases (defined as leases
sebagai sewa yang memiliki masa sewa 12 bulan with a lease term of 12 months or less) and leases
atau kurang) dan sewa yang aset pendasarnya of low value assets. For these leases, the Group
bernilai-rendah. Untuk sewa-sewa tersebut, Grup recognizes the lease payments as an operating
mengakui pembayaran sewa sebagai beban expense on a straight-line basis over the term of
operasi secara garis lurus selama masa sewa the lease unless another systematic basis is more
kecuali dasar sistematis lainnya lebih representative of the time pattern in which
merepresentasikan pola konsumsi manfaat economic benefits from the leased assets are
penyewa dari aset sewa. consumed.
59
Page 64
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ab. Sewa (Lanjutan) ab. Leases (Continued)
Grup Sebagai Penyewa (Lanjutan) Group As Lessee (Continued)
Liabilitas sewa awalnya diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa masa depan yang belum present value of the lease payments that are not
dibayarkan pada tanggal permulaan, yang paid at the commencement date, discounted by
didiskontokan menggunakan suku bunga implisit using the rate implicit in the lease. If this rate
dalam sewa. Jika suku bunga ini tidak dapat cannot be readily determined, the Group uses the
ditentukan, Grup menggunakan suku bunga incremental borrowing rate specific to the lessee.
pinjaman inkremental khusus untuk penyewa.
Bunga pinjaman inkremental bergantung pada The incremental borrowing rate depends on the
jangka waktu, mata uang dan tanggal mulai term, currency and start date of the lease and is
sewa, dan ditentukan berdasarkan serangkaian determined based on a series of inputs including:
input, termasuk: tingkat bebas risiko berdasarkan the risk-free rate based on government bond
suku bunga obligasi pemerintah; penyesuaian rates; a country-specific risk adjustment; a credit
risiko khusus negara; penyesuaian risiko kredit risk adjustment based on bond yields; and an
berdasarkan imbal hasil obligasi; dan entity-specific adjustment when the risk profile of
penyesuaian khusus entitas ketika profil risiko the entity that enters into the lease is different to
entitas yang melakukan perjanjian sewa berbeda that of the group and the lease does not benefit
dengan grup dan sewa tersebut tidak memperoleh from a guarantee from the group.
manfaat atas jaminan dari grup.
Pembayaran sewa yang diperhitungkan dalam Lease payments included in the measurement
pengukuran liabilitas sewa terdiri atas: of the lease liability comprise:
– pembayaran tetap (termasuk pembayaran – fixed lease payments (including in
tetap secara-substansi), dikurangi insentif substance fixed payments), less any
sewa; lease incentives;
– pembayaran sewa variabel yang bergantung – variable lease payments that depend on an
pada indeks atau suku bunga yang pada index or rate, initially measured using the
awalnya diukur dengan menggunakan indeks index or rate at the commencement date;
atau suku bunga pada tanggal permulaan;
– jumlah yang diperkirakan akan dibayarkan – the amount expected to be payable by the
oleh penyewa dalam jaminan nilai residual; lessee under residual value guarantees;
– harga eksekusi opsi beli jika penyewa cukup – the exercise price of purchase options, if
pasti untuk mengeksekusi opsi tersebut; dan the lessee is reasonably certain to exercise
the options; and
– pembayaran penalti karena penghentian sewa, – payments of penalties for terminating the
jika masa sewa merefleksikan penyewa lease, if the lease term reflects the exercise
mengeksekusi opsi untuk menghentikan of an option to terminate the lease.
sewa.
Liabilitas sewa disajikan sebagai pos terpisah The lease liability is presented as a separate
dalam laporan posisi keuangan konsolidasian. line in the consolidated statement of financial
position.
60
Page 65
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ab. Sewa (Lanjutan) ab. Leases (Continued)
Liabilitas sewa selanjutnya diukur dengan The lease liability is subsequently measured by
meningkatkan jumlah tercatat untuk merefleksikan increasing the carrying amount to reflect the
bunga atas liabilitas sewa (menggunakan metode interest on the lease liability (using the effective
suku bunga efektif) dan dengan mengurangi interest method) and by reducing the carrying
jumlah tercatat untuk merefleksikan sewa yang amount to reflect the lease payments made.
telah dibayar.
Aset hak-guna terdiri dari pengukuran awal atas The right-of-use assets comprise the initial
liabilitas sewa, pembayaran sewa yang dilakukan measurements of the corresponding lease liability,
pada saat atau sebelum permulaan sewa dan biaya lease payments made at or before the
langsung awal. Aset hak-guna selanjutnya diukur commencement date and any initial direct costs.
sebesar biaya dikurangi akumulasi penyusutan dan They are subsequently measured at cost less
kerugian penurunan nilai. accumulated depreciation and impairment losses.
Aset hak-guna terdiri dari pengukuran awal atas The right-of-use assets comprise the initial
liabilitas sewa, pembayaran sewa yang dilakukan measurements of the corresponding lease liability,
pada saat atau sebelum permulaan sewa dan biaya lease payments made at or before the
langsung awal. Aset hak-guna selanjutnya diukur commencement day and any initial direct costs.
sebesar biaya, kecuali untuk kendaraan yang They are subsequently measured at cost, except
disewakan yang disajikan sebesar nilai revaluasi for vehicles held for rental which are shown at
berdasarkan penilaian yang dilakukan oleh penilai revalued amount based on valuations performed
independen eksternal, dikurangi akumulasi by external independent valuers, less accumulated
penyusutan dan kerugian penurunan nilai. depreciation and impairment losses.
Jika Grup dibebankan kewajiban atas biaya Whenever the Group incurs an obligation for
membongkar dan memindahkan aset sewa, costs to dismantle and remove a leased asset,
merestorasi tempat di mana aset berada atau restore the site on which it is located or restore
merestorasi aset pendasar ke kondisi yang the underlying assets to the conditions required
disyaratkan oleh syarat dan ketentuan sewa, by the terms and conditions of the lease, a
provisi diakui dan diukur sesuai PSAK 237. provision is recognized and measured under
Biaya tersebut diperhitungkan dalam aset hak- SFAS 237. The costs are included in the related
guna terkait, kecuali jika biaya tersebut terjadi right-of-use asset, unless those costs are
untuk memproduksi persediaan. incurred to produce inventories.
Aset hak-guna disusutkan selama periode yang Right-of-use assets are depreciated over the
lebih singkat antara masa sewa dan masa shorter period of lease term and useful life of the
manfaat aset pendasar. Jika sewa mengalihkan underlying assets. If a lease transfers ownership
kepemilikan aset pendasar atau jika biaya of the underlying assets or the cost of the right-
perolehan aset hak-guna merefleksikan Grup of-use assets reflects that of the Group expects to
akan mengeksekusi opsi beli, aset hak-guna exercise a purchase option, the related right-of-
disusutkan selama masa manfaat aset pendasar. use asset is depreciated over the useful life of the
Penyusutan dimulai pada tanggal permulaan underlying assets. The depreciation starts at the
sewa. commencement date of the lease.
61
Page 66
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ab. Sewa (Lanjutan) ab. Leases (Continued)
Aset hak-guna disajikan sebagai pos terpisah The right-of-use assets are presented as a
di laporan posisi keuangan konsolidasian. separate line in the consolidated statement of
financial position.
Grup menerapkan PSAK 116 untuk menentukan The Group applies SFAS 116 to determine
apakah aset hak-guna mengalami penurunan nilai whether a right-of-use asset is impaired and
dan mencatat kerugian penurunan nilai yang accounts for any identified impairment loss as
teridentifikasi sebagaimana dijelaskan dalam described in the impairment of assets policy.
kebijakan aset penurunan nilai.
Sewa variabel yang tidak bergantung pada indeks Variable rents that do not depend on an index or
atau suku bunga tidak diperhitungkan dalam rate are not included in the measurements of the
pengukuran liabilitas sewa dan aset hak-guna. lease liability and the right-of-use asset.
Pembayaran terkait diakui sebagai beban dalam The related payments are recognized as an
periode peristiwa atau kondisi yang memicu expense in the period in which the event or
pembayaran tersebut terjadi dan dicatat dalam condition that triggers those payments occur and
pos "Beban umum dan administrasi" dalam are included in the line "General and
laporan laba rugi dan penghasilan komprehensif administrative expenses" in the consolidated
lain konsolidasian. statement of profit or loss and other
comprehensive income.
Grup mencatat modifikasi sewa sebagai sewa The Group accounts for a lease modification
terpisah jika: as a separate lease if both:
– Mengurangi jumlah tercatat untuk modifikasi – The modification increases the scope of the
meningkatkan ruang lingkup sewa dengan lease by adding the right to use one or more
menambahkan hak untuk menggunakan satu underlying assets; and
aset pendasar atau lebih; dan
– Imbalan sewa meningkat sebesar jumlah – The consideration for the lease increases
yang setara dengan harga tersendiri untuk by an amount commensurate with the
peningkatan dalam ruang lingkup dan stand-alone price for the increase in scope
penyesuaian yang tepat pada harga tersendiri and any appropriate adjustments to that
tersebut untuk merefleksikan kondisi stand-alone price to reflect circumstances
kontrak tertentu. of the particular contract.
Untuk modifikasi sewa yang tidak dicatat For a lease modification that is not accounted
sebagai sewa terpisah, pada tanggal efektif for as a separate lease, at the effective date of
modifikasi sewa, Grup: the lease modification, the Group:
– Mengukur kembali dan mengalokasikan – Remeasure and allocate the
imbalan kontrak modifikasian; consideration in the modified contract;
– Menentukan masa sewa dari sewa – Determine the lease term of the modified
modifikasian; lease;
62
Page 67
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ab. Sewa (Lanjutan) ab. Leases (Continued)
Untuk modifikasi sewa yang tidak dicatat For a lease modification that is not accounted
sebagai sewa terpisah, pada tanggal efektif for as a separate lease, at the effective date of
modifikasi sewa, Grup: (Lanjutan) the lease modification, the Group: (Continued)
– Mengukur kembali liabilitas sewa dengan – Remeasure the lease liability by discounting
mendiskontokan pembayaran sewa revisian the revised lease payments using a revised
menggunakan tingkat diskonto revisian discount rate on the basis of the remaining
berdasarkan sisa umur sewa dan sisa lease term and the remaining lease payment
pembayaran sewa dengan melakukan with a corresponding adjustment to the
penyesuaian terhadap aset hak guna. right of use assets. The revised discount
Tingkat diskonto revisian ditentukan rate is determined as Group’s incremental
sebagai suku bunga pinjaman inkremental borrowing rate at the effective date of the
Grup pada tanggal efektif modifikasi; modification;
– Menurunkan jumlah tercatat aset hak guna – Decrease the carrying amount of the right-
untuk merefleksikan penghentian sebagian of-use asset to reflect the partial or full
atau sepenuhnya sewa untuk modifikasi termination of the lease for lease
sewa yang menurunkan ruang lingkup modifications that decrease the scope of the
sewa. Grup mengakui dalam laba rugi lease. The Group recognize in profit or loss
setiap laba rugi yang terkait dengan any gain or loss relating to the partial or
penghentian sebagian atau sepenuhnya full termination of the lease; and
sewa tersebut; dan
– Membuat penyesuaian terkait dengan aset – Make a corresponding adjustment to the
hak guna untuk seluruh modifikasi sewa right-of-use asset for all other lease
lainnya. modifications.
Grup sebagai Lessor The Group as Lessor
Grup mengakui aset untuk sewa operasi di The Group presents assets subject to operating
laporan posisi keuangan konsolidasian sesuai leases in the consolidated statement of financial
sifat aset tersebut. Biaya langsung awal position according to the nature of the asset.
sehubungan proses negosiasi sewa operasi Initial direct costs incurred in negotiating and
ditambahkan ke jumlah tercatat dari aset sewaan arranging an operating lease are added to the
dan diakui sebagai beban selama masa sewa carrying amount of the leased asset and
dengan dasar yang sama dengan pendapatan recognized as an expense over the lease term on
sewa operasi. Sewa kontinjen, apabila ada, diakui the same basis as the lease income. Contingent
sebagai pendapatan pada periode terjadinya. rents, if any, are recognized as income in the
Pendapatan sewa operasi diakui sebagai period incurred. Lease income from operating
pendapatan atas dasar garis lurus selama masa leases is recognized as revenue on a straight-line
sewa. basis over the lease term.
ac. Distribusi Dividen ac. Dividend Distribution
Distribusi dividen kepada pemilik Perusahaan Dividend distribution to the Company’s
diakui sebagai liabilitas dalam laporan shareholders is recognised as a liability in
keuangan konsolidasian Grup pada periode di the Group’s consolidated financial statements
mana dividen telah diumumkan dan disetujui in the period in which the dividends are
oleh pemegang saham entitas dalam Rapat declared and approved by the Company’s
Umum Pemegang Saham Perseroan. shareholders.
63
Page 68
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ad. Penurunan Nilai Aset Non-keuangan ad. Impairment of Non-financial Assets
Pada akhir setiap periode pelaporan, Grup At the end of each reporting period, the Group
menelaah nilai tercatat aset non-keuangan untuk reviews the carrying amount of non-financial
menentukan apakah terdapat indikasi bahwa aset assets to determine whether there is any
tersebut telah mengalami penurunan nilai. Jika indication that those assets have suffered an
terdapat indikasi tersebut, jumlah terpulihkan dari impairment loss. If any such indication exists, the
aset diestimasi untuk menentukan tingkat recoverable amount of the asset is estimated in
kerugian penurunan nilai (jika ada). order to determine the extent of the impairment
loss (if any).
Bila tidak memungkinkan untuk mengestimasi Where the asset does not generate cash flows that
jumlah terpulihkan atas suatu aset individual, are independent from other assets, the Group
Grup mengestimasi jumlah terpulihkan dari unit estimates the recoverable amount of the
penghasil kas atas aset. Ketika dasar alokasi yang cash-generating unit to which the asset belongs.
wajar dan konsisten dapat diidentifikasi, aset When a reasonable and consistent basis of
perusahaan juga dialokasikan ke masing-masing allocation can be identified, corporate assets are
kelompok unit penghasil kas, atau sebaliknya also allocated to individual cash generating units,
mereka dialokasikan ke kelompok terkecil dari or otherwise they are allocated to the smallest
kelompok unit penghasil kas di mana dasar group of cash generating units for which a
alokasi yang wajar dan konsisten dapat reasonable and consistent allocation basis can be
diidentifikasi. identified.
Aset takberwujud dengan masa manfaat tidak Intangible assets with indefinite useful lives and
terbatas dan aset takberwujud yang belum intangible assets not yet available for use are
tersedia untuk digunakan diuji penurunan tested for impairment annually, and whenever
nilainya setiap tahun dan ketika terdapat indikasi there is an indication that the asset maybe
penurunan nilai. impaired.
Jumlah terpulihkan adalah nilai tertinggi antara Recoverable amount is the higher of fair value
nilai wajar dikurangi biaya pelepasan dan nilai less cost to sell and value in use. In assessing
pakai. Dalam menilai nilai pakainya, estimasi value in use, the estimated future cash flows are
arus kas masa depan didiskontokan ke nilai kini discounted to their present value using a pre-tax
menggunakan tingkat diskonto sebelum pajak discount rate that reflects current market
yang menggambarkan penilaian pasar kini dari assessments of the time value of money and the
nilai waktu uang dan risiko spesifik atas aset risks specific to the asset for which the estimates
dengan estimasi arus kas masa depan belum of future cash flows have not been adjusted.
disesuaikan.
Jika jumlah terpulihkan dari aset non-keuangan If the recoverable amount of the non-financial
(unit penghasil kas) lebih kecil dari nilai asset (cash generating unit) is less than its
tercatatnya, nilai tercatat aset (unit penghasil kas) carrying amount, the carrying amount of the
diturunkan menjadi sebesar jumlah terpulihkan asset (cash generating unit) is reduced to its
dan rugi penurunan nilai segera diakui dalam recoverable amount and an impairment loss is
laba rugi, kecuali aset tersebut disajikan pada recognized immediately in profit or loss, unless
jumlah revaluasian, di mana kerugian penurunan the relevant asset is carried at revaluation
nilai diperlakukan sebagai penurunan revaluasi. amount, in which the impairment loss is treated
as a revaluation decrease.
64
Page 69
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ad. Penurunan Nilai Aset Non-keuangan (Lanjutan) ad. Impairment of Non-financial Assets (Continued)
Ketika penurunan nilai selanjutnya dibalik, When an impairment loss subsequently reverses,
jumlah tercatat aset (atau unit penghasil kas) the carrying amount of the asset (or a cash-
ditingkatkan ke estimasi yang direvisi dari jumlah generating unit) is increased to the revised
terpulihkannya, namun kenaikan jumlah tercatat estimate of its recoverable amount, but so that the
tidak boleh melebihi jumlah tercatat ketika increased carrying amount does not exceed the
kerugian penurunan nilai tidak diakui untuk aset carrying amount that would have been
(atau unit penghasil kas) pada tahun-tahun determined had no impairment loss been
sebelumnya. Pembalikan rugi penurunan nilai recognized for the asset (or cash-generating unit)
diakui segera dalam laba rugi, kecuali aset yang in prior years. A reversal of an impairment loss is
bersangkutan disajikan pada jumlah revaluasian, recognized immediately in profit or loss, unless
dalam hal ini pembalikan kerugian penurunan the relevant asset is carried at a revalued amount,
nilai diperlakukan sebagai kenaikan revaluasi. in which case the reversal of the impairment loss
is treated as a revaluation increase.
ae. Pajak Penghasilan ae. Income Taxes
Pajak Kini Current Tax
Pajak kini terutang berdasarkan laba kena pajak The tax currently payable is based on taxable
untuk suatu tahun. Laba kena pajak berbeda dari profit for the year. Taxable profit differs from net
laba sebelum pajak seperti yang dilaporkan di profit as reported in profit or loss because it
laba rugi karena tidak memperhitungkan excludes items of income or expense that are
penghasilan atau beban yang dikenakan pajak taxable or deductible in other years and it further
atau dikurangkan pada tahun berbeda dan tidak excludes items that are never taxable or
memperhitungkan pos-pos yang tidak pernah deductible. The Group’s liability for current tax
dikenakan pajak atau tidak dapat dikurangkan. is calculated using tax rates that have been
Liabilitas Grup untuk pajak kini dihitung enacted or substantively enacted by the end of the
berdasarkan tarif pajak yang telah berlaku pada reporting period.
akhir periode pelaporan.
Provisi diakui untuk penentuan pajak yang tidak A provision is recognized for those matters for
pasti, tetapi kemungkinan besar akan which the tax determination is uncertain but it is
mengangkibatkan arus keluar dana kepada considered probable that there will be a future
otoritas pajak. Provisi diukur sebesar estimasi outflow of funds to a tax authority. The
terbaik atas jumlah ekspektasian yang terhutang. provisions are measured at the best estimate of
Penilaian berdasarkan pada pertimbangan the amount expected to become payable. The
profesional pajak dalam Grup yang didukung assessment is based on the judgement of tax
dengan pengalaman lalu atas aktivitas tersebut professionals within the Group supported by
dan dalam kasus tertentu berdasarkan saran pakar previous experience in respect of such activities
pajak independen. and in certain cases based on specialist
independent tax advice.
Pajak tangguhan diakui atas perbedaan temporer Deferred tax is recognized on temporary
antara jumlah tercatat aset dan liabilitas dalam differences between the carrying amounts of
laporan keuangan konsolidasian dengan dasar assets and liabilities in the consolidated financial
pengenaan pajak yang digunakan dalam statements and the corresponding tax bases used
perhitungan laba kena pajak. in the computation of taxable profit.
65
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ae. Pajak Penghasilan (Lanjutan) ae. Income Taxes (Continued)
Pajak Kini (Lanjutan) Current Tax (Continued)
Liabilitas pajak tangguhan umumnya diakui Deferred tax liabilities are generally recognized
untuk seluruh perbedaan temporer kena pajak. for all taxable temporary differences. Deferred
Aset pajak tangguhan umumnya diakui untuk tax assets are generally recognized for all
seluruh perbedaan temporer yang dapat deductible temporary differences to the extent
dikurangkan sepanjang kemungkinan besar that is probable that taxable profits will be
bahwa laba kena pajak akan tersedia sehingga available against which those deductible
perbedaan temporer dapat dimanfaatkan. temporary differences can be utilized.
Pajak Tangguhan Deferred Tax
Aset dan liabilitas pajak tangguhan tidak diakui Such deferred tax assets and liabilities are not
jika perbedaan temporer timbul dari pengakuan recognized if the temporary differences arise
awal (selain dari kombinasi bisnis) dari aset from the initial recognition (other than in a
dan liabilitas suatu transaksi yang tidak business combination) of assets and liabilities in
memengaruhi laba kena pajak atau laba a transaction that affects neither the taxable
akuntansi. Selain itu, liabilitas pajak tangguhan profit nor the accounting profit. In addition,
tidak diakui jika perbedaan temporer timbul dari deferred tax liabilities are not recognized if the
pengakuan awal goodwill. temporary differences arises from the initial
recognition of goodwill.
Pajak penghasilan tangguhan diakui dengan Deferred income tax is recognized, using the
menggunakan metode balance sheet untuk balance sheet method, on temporary differences
semua perbedaan temporer antara dasar arising between the tax bases of assets and
pengenaan pajak aset dan liabilitas dengan nilai liabilities and their carrying amounts in the
tercatatnya pada laporan keungan konsolidasian. consolidated financial statements.
Aset dan liabilitas pajak tangguhan diukur dengan Deferred tax assets and liabilities are measured at
menggunakan tarif pajak yang diharapkan berlaku the tax rates that are expected to apply in the
dalam periode ketika liabilitas diselesaikan atau period in which the liability is settled or the asset
aset dipulihkan berdasarkan tarif pajak (dan realized, based on the tax rates (and tax laws) that
peraturan pajak) yang telah berlaku atau secara have been enacted, or substantively enacted, by
substantif telah berlaku pada akhir periode the end of the reporting period.
pelaporan.
Pengukuran aset dan liabilitas pajak tangguhan The measurement of deferred tax assets and
mencerminkan konsekuensi pajak yang sesuai liabilities reflects the tax consequences that
dengan cara Grup memperkirakan, pada akhir would follow from the manner in which
periode pelaporan, untuk memulihkan atau the Group expects, at the end of the reporting
menyelesaikan jumlah tercatat aset dan period, to recover or settle the carrying amount
liabilitasnya. of their assets and liabilities.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of deferred tax asset is
ulang pada akhir periode pelaporan dan dikurangi reviewed at the end of each reporting period and
jumlah tercatatnya jika kemungkinan besar laba reduced to the extent that it is no longer probable
kena pajak tidak lagi tersedia dalam jumlah yang that sufficient taxable profits will be available to
memadai untuk mengkompensasikan sebagian allow all or part of the asset to be recovered.
atau seluruh aset pajak tangguhan tersebut.
66
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ae. Pajak Penghasilan (Lanjutan) ae. Income Taxes (Continued)
Pajak Tangguhan (Lanjutan) Deferred Tax (Continued)
Pajak kini dan pajak tangguhan diakui sebagai Current and deferred tax are recognized as an
beban atau penghasilan dalam laba rugi periode expense or income in profit or loss, except when
berjalan, kecuali untuk pajak penghasilan yang they relate to items that are recognized outside of
timbul dari transaksi atau peristiwa yang diakui profit or loss (whether in other comprehensive
di luar laba rugi (baik dalam penghasilan income or directly in equity), in which case the
komprehensif lain maupun secara langsung tax is also recognized outside of profit or loss, or
di ekuitas), dalam hal tersebut pajak juga diakui where they arise from the initial accounting for a
di luar laba rugi, atau yang timbul dari akuntansi business combination. In the case of a business
awal kombinasi bisnis. Dalam hal kombinasi combination, the tax effect is included in the
bisnis, pengaruh pajak termasuk dalam akuntansi accounting for the business combination.
kombinasi bisnis.
Pajak Penghasilan Pilar Dua Pillar Two income taxes
Sebagai tanggapan terhadap penerapan kerangka In response to the implementation of the
Pilar 2 Organisasi untuk Kerja Sama dan Organisation for Economic Co-operation and
Pembangunan Ekonomi (Organisation for Development (“OECD”) Pillar 2 framework rule
Economic Co-operation and Development atau (“Pillar 2”), on December 31, 2024, Indonesian
“OECD”), pada tanggal 31 Desember 2024, Government implemented Pillar 2 framework
Pemerintah Indonesia menetapkan aturan through Ministry of Finance Regulation
kerangka Pilar 2 (“Pilar 2”) melalui Peraturan No. 136/2024 (PMK 136/2024). The Pillar 2
Menteri Keuangan No. 136/2024 model rules as implemented under PMK 136/2024
(PMK 136/2024). Pilar 2 sesuai PMK 136/2024 will take effect for fiscal years beginning on or
akan berlaku untuk tahun fiskal yang dimulai pada after January 1, 2025. For the year ended
atau setelah tanggal 1 Januari 2025. Untuk tahun December 31, 2025, the Group has applied
yang berakhir pada 31 Desember 2025, Grup telah amendments to SFAS 212: Income Taxes, which
menerapkan amandemen PSAK 212: Pajak provide mandatory temporary exception from
Penghasilan, yang memberikan pengecualian recognizing or disclosing deferred taxes related to
wajib sementara dari pengakuan atau Pillar 2. PMK 136/2024 applies new taxing
pengungkapan pajak tangguhan terkait Pilar 2. mechanisms under which a Multinational
PMK 136/2024 menerapkan mekanisme Enterprises (“MNE”) should pay a top-up tax in a
perpajakan baru yang mensyaratkan Perusahaan jurisdiction whenever the effective tax rate,
Multinasional (“PMN”) untuk membayar pajak determined on a jurisdictional basis under the
tambahan pada yurisdiksi tertentu ketika tarif pajak Pillar 2, is below a 15% minimum rate.
efektif yang ditentukan per yurisdiksi menurut
Pilar 2 lebih rendah dari tarif minimum 15%.
af. Pajak Final af. Final Tax
Sesuai peraturan perpajakan di Indonesia, pajak In accordance with the tax regulation in
final dikenakan atas nilai bruto transaksi, dan Indonesia, final tax is applied to the gross value
tetap dikenakan walaupun atas transaksi of transactions, even when the parties carrying
tersebut pelaku transaksi mengalami kerugian. the transaction recognizing losses.
Pajak final tidak termasuk dalam lingkup yang Final tax is scoped out from SFAS 212,
diatur oleh PSAK 212, “Pajak Penghasilan”. “Income Tax”.
67
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ag. Imbalan Kerja ag. Employee Benefits
Imbalan Kerja Jangka Pendek Short-term Employee Benefits
Liabilitas diakui atas manfaat yang menjadi hak A liability is recognized for benefits accruing to
karyawan sehubungan dengan upah dan gaji, cuti employees in respect of wages and salaries,
tahunan dan cuti sakit dalam periode di mana jasa annual leave and sick leave in the period the
terkait diserahkan, sebesar jumlah yang tidak related service is renderred at the undiscounted
didiskontokan dari pembayaran manfaat amount of the benefit expected to be paid in
ekspektasian sebagai imbalan atas jasa tersebut. exchange for that service.
Hak karyawan atas cuti tahunan diakui ketika Employee entitlements to annual leave are
karyawan mendapat hak. Provisi dibuat untuk recognized when they accrue to employees.
liabilitas cuti tahunan akibat jasa yang diserahkan A provision is made for the estimated liability for
oleh karyawan sampai tanggal periode pelaporan. annual leave as a result of services renderred by
employees up to the end of the reporting period.
Imbalan Pascakerja Program Imbalan Pasti Defined Benefit Plan
Grup menyelenggarakan program pensiun The Group established a defined benefit pension
imbalan pasti untuk semua karyawan tetapnya. plan covering all the local permanent employees.
Grup juga memberikan imbalan pascakerja In addition, the Group also provides post-
imbalan pasti untuk karyawan sesuai dengan employment benefits as required under Labor
Undang-Undang No. 11 Tahun 2020 Tentang Law No. 11 of year 2020 on Job Creation
Cipta Kerja (Undang-Undang Cipta Kerja). (Job Creation Law). For normal pension scheme,
Grup menghitung selisih antara imbalan yang the Group calculates and recognizes the higher
diterima karyawan berdasarkan Undang-Undang of the benefits under the Job Creation Law and
Cipta Kerja yang berlaku dengan manfaat yang those under such pension plan.
diterima dari program pensiun untuk pensiun
normal.
Biaya penyediaan imbalan ditentukan dengan The cost of providing benefits is determined using
menggunakan metode projected unit credit the projected unit credit method, with actuarial
dengan penilaian aktuaria yang dilakukan pada valuations being carried out at the end of each
setiap akhir periode pelaporan tahunan. annual reporting period. Remeasurement
Pengukuran kembali terdiri dari keuntungan dan comprising actuarial gains and losses, the effect
kerugian aktuarial, dampak batas atas aset (jika of the asset ceiling (if applicable) and the return
ada) dan dari imbal hasil atas aset program (tidak on plan assets (excluding interest), are
termasuk bunga), diakui langsung dalam laporan recognized immediately in the consolidated
posisi keuangan konsolidasian yang dibebankan statement of financial position with a charge or
atau dikreditkan ke penghasilan komprehensif credit recognized in other comprehensive income
lain periode terjadinya. Pengukuran kembali in the period in which they occur.
diakui dalam penghasilan komprehensif lain Remeasurements recognized in other
tercermin segera dalam “saldo laba”. comprehensive income are reflected immediately
in “retained earnings”.
68
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ag. Imbalan Kerja (Lanjutan) ag. Employee Benefits (Continued)
Imbalan Pascakerja Program Imbalan Pasti Defined Benefit Plan (Continued)
(Lanjutan)
Biaya jasa lalu diakui dalam laba rugi ketika Past service cost is recognized in profit or loss
terjadi amandemen program atau kurtailmen, when the plan amendment or curtailment occurs,
atau ketika Grup mengakui biaya restrukturisasi or when the Group recognizes related
terkait atau pesangon, jika lebih dahulu. Bunga restructuring costs or termination benefits, if
neto dihitung dengan mengalikan tingkat earlier. Net interest is calculated by applying a
diskonto dengan liabilitas atau aset imbalan pasti discount rate to the net defined benefit liability or
neto. Biaya imbalan pasti dibagi menjadi tiga asset. Defined benefit costs are in to three
kategori: categories:
– Biaya jasa (termasuk biaya jasa kini – Service cost (including current service
biaya jasa lalu serta keuntungan dan cost, past service cost, as well as gains
kerugian kurtailmen dan penyelesaian); and losses on curtailments and
settlements);
– Beban atau pendapatan bunga neto; dan – Net interest expense or income; and
– Pengukuran Kembali. – Remeasurement.
Grup menyajikan dua komponen pertama dari The Group presents the first two components of
biaya imbalan pasti di laba rugi, keuntungan dan defined benefit costs in profit or loss. Curtailment
kerugian kurtailmen dicatat sebagai biaya jasa gains and losses are accounted for as past
lalu. service costs.
Iuran Pasti Mandatory Contribution
Pembayaran kepada program imbalan pensiun The retirement benefit obligation recognized in
iuran pasti dibebankan sebagai beban pada saat the consolidated statement of financial position
karyawan telah memberikan jasa yang menjadi represents the actual deficit or surplus in the
hak karyawan atas iuran tersebut. Pembayaran Group’s defined benefit plans. Any surplus
yang dilakukan kepada program imbalan pensiun resulting from this calculation is limited to the
yang dikelola oleh pemerintah diperlakukan present value of any economic benefits available
sebagai pembayaran kepada program iuran pasti in the form of refunds from the plans or
apabila kewajiban Perusahaan dalam program reductions in future contributions to the plans.
tersebut setara dengan kewajiban yang timbul
dalam program imbalan pensiun iuran pasti.
Kewajiban imbalan pensiun yang diakui di The pension liability recognized in the
laporan posisi keuangan konsolidasian consolidated financial statements represents the
merupakan defisit atau surplus aktual dalam actual deficit or surplus in the Company’s
program imbalan pasti Perusahaan. Setiap defined benefit plan. Any surplus resulting from
surplus yang dihasilkan dari perhitungan ini this calculation is limited to the present value of
perhitungan ini terbatas pada nilai kini dari setiap any economic benefit available in the form of a
manfaat ekonomi yang tersedia dalam bentuk refund from the plan or a reduction in future
pengembalian dana dari program atau contributions to the plan.
pengurangan kontribusi masa depan untuk
program tersebut.
69
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ag. Imbalan Kerja (Lanjutan) ag. Employee Benefits (Continued)
Pesangon Termination
Liabilitas untuk pesangon diakui mana yang A liability for a termination benefit is recognized
terjadi lebih dulu ketika entitas tidak dapat lagi at the earlier of when the entity can no longer
menarik penawaran imbalan tersebut dan ketika withdraw the offer of the termination benefit
entitas mengakui biaya restrukturisasi terkait. and when the entity recognizes any related
restructuring costs.
ah. Provisi ah. Provisions
Provisi diakui ketika Grup memiliki kewajiban Provisions are recognized when the Group has a
kini (baik bersifat hukum maupun bersifat present obligation (legal or constructive) as a
konstruktif) sebagai akibat peristiwa masa result of a past event, it is probable that the Group
lalu, kemungkinan besar Grup diharuskan will be required to settle the obligation, and a
menyelesaikan kewajiban dan estimasi yang andal reliable estimate can be made of the amount of the
mengenai jumlah kewajiban tersebut dapat dibuat. obligation.
Jumlah yang diakui sebagai provisi adalah hasil The amount recognized as a provision is the best
estimasi terbaik pengeluaran yang diperlukan estimate of the consideration required to settle
untuk menyelesaikan kewajiban kini pada akhir the present obligation at the end of the reporting
periode pelaporan, dengan mempertimbangkan period, taking into account the risks and
risiko dan ketidakpastian yang meliputi uncertainties surrounding the obligation.
kewajibannya. Apabila suatu provisi diukur Where a provision is measured using the cash
menggunakan arus kas yang diperkirakan untuk flows estimated to settle the present obligation, its
menyelesaikan kewajiban kini, maka nilai carrying amount is the present value of those
tercatatnya adalah nilai kini dari arus kas (ketika cash flows (when the effect of time value of
pengaruh nilai waktu uang bersifat material). money is material.
Ketika beberapa atau seluruh manfaat ekonomi When some or all of the economic benefits
untuk penyelesaian provisi yang diharapkan required to settle a provision are expected to be
dapat dipulihkan dari pihak ketiga, piutang diakui recovered from a third party, a receivable is
sebagai aset apabila terdapat kepastian bahwa recognized as an asset if it is virtually certain that
penggantian akan diterima dan jumlah piutang reimbursement will be received and the amount
dapat diukur secara andal. of the receivable can be measured reliably.
Garansi Assurance-type warranties
Provisi untuk biaya ekspektasian atas kewajiban Provisions for the expected cost of warranty
garansi berdasarkan ketentuan penjualan barang obligations under local sale of goods legislation
lokal diakui pada tanggal penjualan barang are recognized at the date of sale of the relevant
tersebut, sebesar estimasi terbaik direktur atas products, at the directors’ best estimate of the
pengeluaran yang diperlukan untuk expenditure required to settle the Group’s
menyelesaikan kewajiban Grup. obligation.
70
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ai. Beban Emisi Saham ai. Share Issuance Cost
Beban emisi saham merupakan beban-beban Share issuance costs are expenses paid for
yang dikeluarkan dalam rangka Penawaran Public Offering purposes, recorded and
Umum, dicatat dan disajikan sebagai presented as deduction against "Additional
pengurang akun “Tambahan Modal Disetor” Paid-in Capital" and are not amortized.
dan tidak diamortisasi.
aj. Pengakuan Pendapatan dan Beban aj. Revenue and Expense Recognition
Grup telah menerapkan PSAK 115 yang The Group has applied SFAS 115, which
membutuhkan pendapatan pengakuan untuk requires revenue recognition to fulfill 5 steps
memenuhi 5 langkah penilaian: of assessment:
1. Identifikasi kontrak dengan pelanggan. 1. Identify contract(s) with a customer.
2. Identifikasi kewajiban pelaksanaan dalam 2. Identify the performance obligations in the
kontrak. Kewajiban pelaksanaan adalah janji contract. Performance obligations are
dalam kontrak untuk mentransfer barang promises in a contract to transfer to a
atau jasa yang berbeda kepada pelanggan. customer goods or services that are distinct.
3. Tentukan harga transaksi. Harga transaksi 3. Determine the transaction price.
adalah jumlah imbalan yang diharapkan Transaction price is the amount of
menjadi hak entitas sebagai imbalan untuk consideration to which an entity expects to
mentransfer barang atau jasa yang dijanjikan be entitled in exchange for transferring
kepada pelanggan. Jika pertimbangan yang promised goods or services to a customer. If
dijanjikan dalam kontrak mencakup jumlah the consideration promised in a contract
variabel, Grup memperkirakan jumlah includes a variable amount, the Group
imbalan yang diharapkan berhak sebagai estimates the amount of consideration to
imbalan atas pengalihan barang atau jasa which it expects to be entitled in exchange
yang dijanjikan kepada pelanggan dikurangi for transferring the promised goods or
perkiraan jumlah jaminan tingkat layanan services to a customer less the estimated
yang akan dibayarkan selama masa kontrak. amount of service level guarantee which will
be paid during the contract period.
4. Alokasikan harga transaksi untuk setiap 4. Allocate the transaction price to each
kewajiban pelaksanaan atas dasar harga performance obligation on the basis of the
jual berdiri sendiri relatif dari setiap barang relative stand-alone selling prices of each
atau jasa berbeda yang dijanjikan dalam distinct goods or services promised in the
kontrak. Jika hal ini tidak dapat diamati contract. Where these are not directly
secara langsung, harga jual berdiri sendiri observable, the relative stand- alone selling
relatif diestimasi berdasarkan biaya price are estimated based on expected cost
ekspektasian ditambah marjin. plus margin.
5. Mengakui pendapatan ketika kewajiban 5. Recognize revenue when performance
pelaksanaan dipenuhi dengan mentransfer obligation is satisfied by transferring a
barang atau jasa yang dijanjikan promised goods or services to a customer
kepada pelanggan (yaitu ketika pelanggan (which is when the customer obtains
memperoleh kendali atas barang atau jasa). control of that goods or services).
71
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
aj. Pengakuan Pendapatan dan Beban (Lanjutan) aj. Revenue and Expense Recognition (Continued)
Pendapatan diukur berdasarkan imbalan yang Revenue is measured based on the consideration
Grup perkirakan menjadi haknya dalam kontrak to which the Group expects to be entitled in a
dengan pelanggan dan tidak termasuk jumlah contract with a customer and excludes amounts
yang ditagih atas nama pihak ketiga. Grup collected on behalf of third parties. The Group
mengakui pendapatan ketika mengalihkan recognizes revenue when it transfers control of a
pengendalian barang atau jasa kepada pelanggan. product or service to a customer.
Pendapatan Revenue
Saldo Kontrak Contract Balances
Kontrak Aset Contract Assets
Kontrak aset pada awalnya diakui sebagai A contract asset is initially recognized for
pendapatan yang diperoleh dari jasa yang revenue earned from service rendered because
diberikan karena penerimaan imbalan bergantung the receipt of consideration is conditional on
pada keberhasilan penyelesaian jasa tersebut. successful completion of the service. Upon
Setelah penyelesaian jasa dan penerimaan oleh completion of the service and acceptance by the
pelanggan, jumlah yang diakui sebagai kontrak customer, the amount recognized as contract
aset direklasifikasi ke piutang usaha. assets is reclassified to trade receivables.
Kontrak Liabilitas Contract Liabilities
Kontrak liabilitas diakui jika pembayaran A contract liability is recognized if a payment is
diterima atau pembayaran jatuh tempo received or a payment is due (whichever is
(mana yang lebih awal) dari pelanggan sebelum earlier) from a customer before the Group
Grup mengalihkan barang atau jasa terkait. transfers the related goods or services.
Kontrak liabilitas (diakui juga sebagai Contract liabilities (also referred as
“Pendapatan ditangguhkan” pada laporan posisi “Unearned revenue” in the consolidated
keuangan konsolidasian) diakui sebagai statement of financial position) are recognized
pendapatan ketika Grup memenuhi kontrak as revenue when the Group performs under the
tersebut (yaitu, mengalihkan kendali atas barang contract (i.e., transfers control of the related
dan jasa terkait kepada pelanggan). goods or services to the customer).
Jasa Manajemen Investasi dan Lainnya Investment Management and Other Fees
Pendapatan dari jasa manajemen diakui pada Income from management services is
saat jasa tersebut diberikan, berdasarkan recognized when the services are rendered
ketentuan dalam kontrak. based on the provisions in the contract.
Pendapatan jasa manajemen investasi ditentukan Investment manager income are determined in
sesuai dengan ketentuan kontrak dan diakui accordance with the term of the contract and are
sebagai pendapatan secara harian. Jasa penjualan recognized as income daily. Subscription and/or
dan/atau jasa pembelian kembali diakui sebagai redemption fees are recognized as income when
pendapatan pada saat terjadi transaksi. transactions incurred. Discretionary income is
Pendapatan discretionary diakui secara bulanan. recognized at monthly basis.
72
Page 77
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
aj. Pengakuan Pendapatan dan Beban (Lanjutan) aj. Revenue and Expense Recognition (Continued)
Pendapatan (Lanjutan) Revenue (Continued)
Saldo Kontrak (Lanjutan) Contract Balances (Continued)
Jasa Manajemen Investasi dan Lainnya Investment Management and Other Fees
(Lanjutan) (Continued)
Jasa konsultasi manajemen diakui pada saat Management consultant fees are recognized
jasa diberikan sesuai dengan ketentuan dalam when the services are rendered based on the
kontrak. terms of the contracts.
Perfomance Fee Performance Fee
Performance fee diperoleh ketika Grup mencapai Performance fee is obtained when the Group
target tertentu yang disepakati sesuai dengan achieves certain targets agreed in accordance
Kontrak Pengelolaan Aset Investasi. with the Investment Asset Management Contract.
Pendapatan Jasa Transportasi Transportation Service Income
Pendapatan jasa, termasuk pendapatan sewa Revenue from rendering of services, including
operasi diakui pada saat jasa diberikan, di mana operating lease, is recognized when the services
jumlah tercatat dapat diukur dengan andal. are performed, provided that the amount can be
Pendapatan sewa operasi diakui berdasarkan measured reliably. Operating lease income is
garis lurus sesuai dengan jangka waktu kontrak recognized on a straight-line basis over the
sewa operasi. Angsuran sewa operasi yang lease term. Lease installment received in
diterima di muka dicatat sebagai pendapatan advance are recorded as unearned rental
sewa tangguhan dan diakui dalam laporan laba income and credited to the consolidated
rugi konsolidasian pada saat menjadi hak. statement of profit or loss when earned.
Piutang atas pendapatan dari sewa yang Receivable on rental income from rent that is
diakui tetapi belum ditagih disajikan sebagai recognized but not yet billed are presented as
“Pendapatan Yang Belum Ditagih” dalam “Unbilled Revenues” in the consolidated
laporan posisi keuangan konsolidasian. statement of financial position.
Pendapatan Kegiatan Perantara Perdagangan Revenue from Brokerage Activities
Efek
Pendapatan kegiatan perantara perdagangan Revenue from brokerage activities consist of:
efek berasal dari:
i) Komisi perantara perdagangan efek yang i) Brokerage commissions which are
diakui berdasarkan tanggal transaksi; dan recognized at the transaction date; and
73
Page 78
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
aj. Pengakuan Pendapatan dan Beban (Lanjutan) aj. Revenue and Expense Recognition (Continued)
Pendapatan (Lanjutan) Revenue (Continued)
Saldo Kontrak (Lanjutan) Contract Balances (Continued)
Pendapatan Kegiatan Perantara Perdagangan Revenue from Brokerage Activities (Continued)
Efek (Lanjutan)
Pendapatan kegiatan perantara perdagangan Revenue from brokerage activities consist of:
efek berasal dari: (Lanjutan) (Continued)
ii) Transaksi efek yaitu perdagangan transaksi ii) Trading of marketable securities which are
efek yang lazim dicatat pada tanggal securities transactions in regular-way
perdagangan, seolah-olah transaksi efek trades are recorded on the trade date, as if
telah diselesaikan. Keuntungan dan they had been settled. Profit and loss
kerugian yang timbul dari transaksi efek arising from all securities transactions
yang merupakan tanggungan dan risiko entered into for the account and risk of the
Grup dicatat berdasarkan tanggal Group are recorded on a trade date basis.
perdagangan. Transaksi efek pelanggan Customers securities transactions are
dilaporkan pada tanggal penyelesaian dan reported on a settlement date basis with
pendapatan komisi dan beban terkait related commission income and expenses
dilaporkan pada tanggal perdagangan. reported on a trade date basis. Amounts
Jumlah piutang dan utang dari transaksi receivable and payable for securities
efek yang belum mencapai tanggal transactions that have not reached their
penyelesaian kontrak dicatat bersih pada contractual settlement date are recorded
laporan posisi keuangan konsolidasian. net on the consolidated statement of
financial position.
Pendapatan Dividen dan Bunga Dividend and Interest Income
Pendapatan dividen dari investasi diakui pada Dividend income from investments are
saat hak pemegang saham untuk menerima recognized when the shareholder’s right to
pembayaran telah ditetapkan (dengan ketentuan receive payment has been established (provided
bahwa besar kemungkinan manfaat ekonomi that it is probable that the economic benefits
akan mengalir kepada Grup dan jumlah will flow to the Group and the amount of
pendapatan dapat diukur secara andal). revenue can be measured reliably).
Untuk semua instrumen keuangan yang diukur For all financial instruments measured at
pada biaya perolehan diamortisasi, pendapatan amortized cost, interest income or expense is
atau beban bunga dicatat dengan menggunakan recorded using the effective interest rate, which is
metode suku bunga efektif, yaitu suku bunga the rate that exactly discounts the estimated
yang secara tepat mendiskontokan estimasi future cash payments or receipts through the
pembayaran atau penerimaan kas di masa datang expected life of the financial instrument or a
selama perkiraan umur dari instrumen keuangan, shorter period, where appropriate, to the net
atau jika lebih tepat, digunakan periode yang carrying amount of the financial asset or liability.
lebih singkat, sebesar nilai tercatat bersih dari
aset keuangan atau liabilitas keuangan.
74
Page 79
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
aj. Pengakuan Pendapatan dan Beban (Lanjutan) aj. Revenue and Expense Recognition (Continued)
Pendapatan (Lanjutan) Revenue (Continued)
Saldo Kontrak (Lanjutan) Contract Balances (Continued)
Pendapatan Keuangan Finance Income
Pendapatan bunga dari aset keuangan diakui Interest income from a financial asset is
apabila kemungkinan besar manfaat ekonomis recognized when it is probable that the
akan mengalir ke Grup dan jumlah pendapatan economic benefits will flow to the Group and
dapat diukur dengan andal. Pendapatan bunga the amount of income can be measured reliably.
diakui atas dasar berlalunya waktu dengan Interest income is accrued on a time basis, by
mengacu pada pokok aset keuangan dan suku reference to the principal outstanding and at the
bunga efektif yang berlaku yang merupakan effective interest rate applicable, which is the
suku bunga yang secara tepat mendiskontokan rate that exactly discounts estimated future cash
estimasi penerimaan kas di masa datang selama receipts through the expected life of the
perkiraan umur aset keuangan ke nilai tercatat financial asset to that asset’s net carrying
bersih dari aset pada pengakuan awal. amount on initial recognition.
Pendapatan Lainnya Other Income
Pendapatan denda keterlambatan dan pinalti Late charges and penalty income are
diakui pada saat denda keterlambatan dan recognized when the late charges and penalty
penalti diterima. are received.
Beban Expenses
Beban Usaha Operating Expenses
Beban diakui pada saat terjadinya dengan Expenses are recognized as incurred on the
dasar akrual. accrual basis.
Beban Klaim Claim Expenses
Beban klaim meliputi klaim disetujui Claims expense consist of settled claims, claims
(settled claims), klaim dalam proses penyelesaian in process including claims incurred but not yet
termasuk klaim yang terjadi namun belum reported and claim settlement expenses. Claims
dilaporkan dan beban penyelesaian klaim. Klaim are recognized as expenses when incurred and
tersebut diakui sebagai beban klaim pada saat liabilities arise due to claims.
timbulnya liabilitas untuk memenuhi klaim.
Bagian klaim reasuransi diakui dan dicatat Reinsurance claims received from reinsurance
sebagai pengurang beban klaim pada periode companies are recognized as a deduction from
yang sama dengan periode pengakuan beban the claims expense in the same period as the
klaim. Hak subrogasi diakui sebagai pengurang recognition of claims expense. Subrogation right
beban klaim pada saat realisasi. is recognized as deduction from claims expense
when realized.
75
Page 80
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
aj. Pengakuan Pendapatan dan Beban (Lanjutan) aj. Revenue and Expense Recognition (Continued)
Beban (Lanjutan) Expenses (Continued)
Beban Klaim (Lanjutan) Claim Expenses (Continued)
Jumlah klaim dalam proses penyelesaian Claims in process included claims incurred but
termasuk klaim yang sudah terjadi namun belum not yet reported, recognized as estimated of
dilaporkan, diakui sebagai estimasi liabilitas claims liabilities which are measured based on
klaim yang diukur berdasarkan perhitungan insurance technical calculations. The changes in
teknis asuransi. Perubahan estimasi liabilitas estimated claims liabilities as a result of further
klaim, sebagai akibat proses penelaahan lebih review process and the difference between the
lanjut dan perbedaan antara jumlah estimasi estimated amount of the claim with the claims
klaim dengan klaim yang dibayarkan, diakui paid are recognized in the consolidated profit or
dalam laba rugi konsolidasian pada periode loss when incurred.
terjadinya perubahan.
Porsi reasuransi atas estimasi liabilitas klaim Estimated reinsurance recoverable for estimated
ditentukan secara konsisten dengan pendekatan claims liabilities are presented as part of the
yang digunakan dalam menentukan estimasi reinsurance assets and measured consistently with
liabilitas klaim berdasarkan syarat dan ketentuan the method of measuring the estimated claims
kontrak reasuransi terkait. liabilities under the related reinsurance contracts.
Beban Komisi Commission Expenses
Komisi yang diberikan kepada pialang asuransi, Commissions due to insurance brokers, agents
agen dan perusahaan asuransi lain sehubungan and other insurance companies in connection
dengan penutupan pertanggungan dicatat with the insurance coverage are recorded as
sebagai beban komisi. commission expense when incurred.
Komisi yang diperoleh dari transaksi reasuransi Commissions obtained from reinsurance
dicatat sebagai pengurangan beban komisi dan transactions are recorded as deduction from
diakui dalam laporan laba rugi dan penghasilan commission expense and recognized when
komprehensif lain konsolidasian pada saat earned. If commission income is greater than
terjadinya. Dalam hal jumlah komisi yang the commission expense, the difference is
diperoleh lebih besar dari jumlah beban komisi, presented as income in the consolidated
selisih tersebut disajikan sebagai pendapatan statement of profit or loss and other
komisi - neto dalam laporan laba rugi dan comprehensive income.
penghasilan komprehensif lain konsolidasian.
ak. Transaksi dan Saldo dalam Mata Uang ak. Foreign Currency Transactions and Balances
Asing dan Translasi Saldo Translation
Pembukuan Grup diselenggarakan dalam mata The accounting records of the Group are
uang Rupiah. Transaksi dalam mata uang asing maintained in Rupiah. Transactions denominated
dijabarkan ke dalam Rupiah dengan kurs yang in foreign currencies are translated into Rupiah
berlaku pada tanggal transaksi. at the exchange rates prevailing at the dates of
the transactions.
76
Page 81
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ak. Transaksi dan Saldo dalam Mata Uang ak. Foreign Currency Transactions and Balances
Asing dan Translasi Saldo (Lanjutan) Translation (Continued)
Pada akhir periode pelaporan, aset dan liabilitas At the end of the reporting period, monetary
moneter dalam mata uang asing dijabarkan ke assets and liabilities denominated in foreign
dalam Rupiah dengan menggunakan kurs currencies are translated into Rupiah using the
tengah yang ditetapkan oleh Bank Indonesia middle rates of exchange quoted by Bank
pada tanggal tersebut. Laba atau rugi dari selisih Indonesia at such dates. Exchange gains and
kurs mata uang asing dan penjabaran aset dan losses arising on foreign currency transactions
liabilitas moneter dalam mata uang Rupiah and on the translation of foreign currency
diakui dalam laba rugi periode berjalan. monetary assets and liabilities into Rupiah are
recognized in the current period profit or loss.
Transaksi dalam mata uang asing dicatat dalam Transactions involving foreign currencies are
Rupiah berdasarkan kurs yang berlaku pada saat recorded in Indonesian Rupiah at the rates of
transaksi dilakukan. Pada tanggal pelaporan, exchange prevailing at the time the transactions
aset dan liabilitas moneter dalam mata uang are made. At the reporting date, monetary
asing dijabarkan sesuai dengan rata-rata kurs assets and liabilities denominated in foreign
jual dan beli yang diterbitkan oleh Bank currencies are adjusted to reflect the average of
Indonesia pada tanggal transaksi perbankan the selling and buying rates of exchange
terakhir untuk periode yang bersangkutan, dan prevailing at the last banking transaction date
laba atau rugi kurs yang timbul, dikreditkan atau of the period, as published by Bank Indonesia,
dibebankan pada operasi periode yang and any resulting gains or losses are credited or
bersangkutan. charged to operations of the current period.
Kurs yang digunakan untuk menjabarkan ke The exchange rates used for translation into
mata uang Rupiah, mata uang penyajian Rupiah, the Group’s presentation currency,
Grup, pada tanggal 30 Juni 2026 dan 31 as at June 30, 2026 and December 31, 2025
Desember 2025 adalah sebagai berikut: are as follows:
30 Juni 2026 31 Desember 2025
1 Pound Inggris (GBP) 23.473 22.666 1 Great Britain Pound (GBP)
1 Franc Swiss (CHF) 22.075 21.274 1 Swiss Franc (CHF)
1 Euro (EUR) 20.360 19.753 1 Euro (EUR)
1 Dolar Amerika Serikat (USD) 17.856 16.782 1 United States Dollar (USD)
1 Dolar Singapura (SGD) 13.806 13.069 1 Singapore Dollar (SGD)
1 Dolar Australia (AUD) 12.312 11.255 1 Australian Dollar (AUD)
1 Ringgit Malaysia (MYR) 4.392 4.144 1 Malaysian Ringgit (MYR)
1 Yuan China (CNY) 2.628 2.401 1 Chinese Yuan (CNY)
1 Krona Swedia (SEK) 1.838 1.829 1 Swedish Krona (SEK)
1 Baht Thailand (THB) 537 533 1 Thailand Baht (THB
1 Yen Jepang (JPY) 110,3 107,5 1 Japanese Yen (JPY)
77
Page 82
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
ak. Transaksi dan Saldo dalam Mata Uang ak. Foreign Currency Transactions and Balances
Asing dan Translasi Saldo (Lanjutan) Translation (Continued)
Akun-akun dari Entitas Anak luar negeri The accounts of foreign Subsidiary are translated
dijabarkan dari mata uang pelaporannya menjadi from its respective reporting currency into
Rupiah dengan dasar sebagai berikut: Indonesian Rupiah on the following basis:
a) Aset dan liabilitas, baik moneter a) Assets and liabilities, both monetary and
maupun nonmoneter, dijabarkan dengan non-monetary, are translated using the
menggunakan kurs penutup. closing rate of exchange.
b) Pendapatan dan beban dijabarkan dengan b) Revenues and expenses are translated
menggunakan kurs yang berlaku pada using transactions date exchange rate or,
tanggal transaksi atau, bila memenuhi if applicable, the average rate for the
syarat, kurs rata-rata periode tersebut. period.
c) Selisih kurs yang terjadi disajikan sebagai c) The resulting exchange difference is
“Penghasilan Komprehensif Lain” sebagai presented as an “Other Comprehensive
bagian dari ekuitas sampai pelepasan Income” in the equity section until disposal
investasi neto yang bersangkutan. of the net investment.
al. Laba Neto per Saham Dasar al. Basic Earnings per Share
Laba per saham dasar dihitung dengan membagi Basic earnings per share are calculated by
laba bersih yang tersedia bagi pemegang saham dividing the profit attributable to the equityholders
Perusahaan dengan jumlah rata-rata tertimbang of the Company by the weighted average number
saham biasa yang beredar pada periode berjalan. of ordinary shares outstanding during the period.
Laba per saham dilusian dihitung dengan Diluted earnings per share is calculated by
menyesuaikan jumlah rata-rata tertimbang saham adjusting the weighted average number of
biasa yang beredar dengan dampak dari semua ordinary shares outstanding to assume
efek berpotensi saham biasa yang dilutif yang conversion of all dilutive potential ordinary
dimiliki perusahaan, yaitu obligasi konversi dan shares owned by Company, which are convertible
opsi saham. bonds and stock option.
Untuk tujuan perhitungan laba per saham For the purposes of calculating diluted earnings
dilusian, entitas menyesuaikan laba atau rugi per share, the profit or loss attributable to
yang dapat diatribusikan kepada pemegang the Company’s ordinary equityholders will be
saham biasa Perusahaan dengan efek setelah adjusted for the after tax effects of interest
pajak bunga yang diakui dalam periode tersebut recognised during the period on convertible
terkait dengan obligasi konversi. bonds.
am. Informasi Segmen am. Segment Information
Segmen operasi diidentifikasi berdasarkan laporan Operating segments are identified on the basis of
internal mengenai komponen dari Grup yang internal reports about components of the Group
secara regular direviu oleh pengambil keputusan that are regularly reviewed by the chief operating
operasional dalam rangka mengalokasikan sumber decision maker in order to allocate resources to
daya dan menilai kinerja segmen operasi. the segments and to assess their performances.
78
Page 83
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
am. Informasi Segmen (Lanjutan) am. Segment Information (Continued)
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
a. yang terlibat dalam aktivitas bisnis untuk a. that engages in business activities from
memperoleh pendapatan dan menimbulkan which it may earn revenues and incurred
beban (termasuk pendapatan dan beban expenses (including revenues and expenses
terkait dengan transaksi dengan komponen relating to the transactions with other
lain dari entitas yang sama); components of the same entity);
b. yang hasil operasinya dikaji ulang secara b. whose operating results are reviewed
regular oleh pengambil keputusan regularly by the entity’s chief operating
operasional untuk membuat keputusan decision maker to make decision about
tentang sumber daya yang dialokasikan resources to be allocated to the segments
pada segmen tersebut dan menilai and assess its performance; and
kinerjanya; dan
c. di mana tersedia informasi keuangan c. for which discrete financial information
yang dapat dipisahkan. is available.
Informasi yang digunakan oleh pengambil Information reported to the chief operating
keputusan operasional dalam rangka alokasi decision maker for the purpose of resource
sumber daya dan penillaian kinerja mereka allocation and assessment of performance is
terfokus pada kategori dari setiap produk. more specifically focused on the category of
each product.
Pendapatan, beban, hasil, aset dan liabilitas Segment revenue, expenses, results, assets and
segmen termasuk hal-hal yang dapat diatribusikan liabilities include items directly attributable to a
secara langsung kepada suatu segmen serta hal-hal segment as well as those that can be allocated on a
yang dapat dialokasikan dengan dasar yang reasonable basis to that segment. These are
memadai untuk segmen tersebut. Segmen determined before intragroup balances and
ditentukan sebelum saldo dan transaksi antar grup intragroup transactions are eliminated.
dieliminasi sebagai bagian dari proses konsolidasi.
an. Pengukuran Nilai Wajar an. Fair Value Measurement
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to
dari menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas orderly transaction between market participants
dalam transaksi teratur antara pelaku pasar pada at the measurement date. The fair value
tanggal pengukuran. Pengukuran nilai wajar measurement is based on the presumption that
mengasumsikan bahwa transaksi untuk menjual the transaction to sell the asset or transfer the
aset atau mengalihkan liabilitas terjadi: liability takes place either:
i) Di pasar utama untuk aset atau liabilitas i) In the principal market for the asset or
tersebut, atau liability, or
ii) Jika tidak terdapat pasar utama, di pasar ii) In the absence of a principal market, in
yang paling menguntungkan untuk aset the most advantageous market for the
atau liabilitas tersebut. asset or liability.
79
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
an. Pengukuran Nilai Wajar (Lanjutan) an. Fair Value Measurement (Continued)
Grup harus memiliki akses ke pasar utama The principal or the most advantageous
atau pasar yang paling menguntungkan. market must be accessible to the Group.
Nilai wajar dari aset atau liabilitas diukur dengan The fair value of an asset or a liability is
menggunakan asumsi yang akan digunakan measured using the assumptions that market
pelaku pasar ketika menentukan harga aset atau participants would use when pricing the asset or
liabilitas tersebut, dengan asumsi bahwa pelaku liability, assuming that market participants act in
pasar bertindak dalam kepentingan ekonomi their economic best interest.
terbaiknya.
Pengukuran nilai wajar dari suatu aset A fair value measurement of a non-financial
nonkeuangan memperhitungkan kemampuan asset takes into account a market participant's
pelaku pasar untuk menghasilkan manfaat ability to generate economic benefits by using the
ekonomi dengan menggunakan aset dalam asset in its highest and best use or by selling it to
penggunaan tertinggi dan terbaiknya atau dengan another market participant that would use the
menjualnya kepada pelaku pasar lain yang akan asset in its highest and best use.
menggunakan aset tersebut pada penggunaan
tertinggi dan terbaiknya.
Grup menggunakan teknik penilaian yang sesuai The Group uses valuation techniques that are
dalam keadaan dan data yang memadai tersedia appropriate in the circumstances and for which
untuk mengukur nilai wajar, memaksimalkan sufficient data are available to measure fair
penggunaan input yang dapat diobservasi yang value, maximizing the use of relevant observable
relevan dan meminimalkan penggunaan input inputs and minimizing the use of unobservable
yang tidak dapat diobservasi. inputs.
Seluruh aset dan liabilitas, baik yang diukur All assets and liabilities for which fair value is
pada nilai wajar, atau nilai wajar aset atau measured or disclosed in the consolidated
liabilitas tersebut diungkapkan dalam laporan financial statements are categorized within the
keuangan konsolidasian, dikategorikan dalam fair value hierarchy, described as follows,
hirarki nilai wajar, berdasarkan level input based on the lowest level input that is significant
terendah yang signifikan terhadap keseluruhan to fair value measurement as a whole:
pengukuran, sebagai berikut:
Tingkat 1 - Harga kuotasian (tanpa Level 1 - Quoted (unadjusted) market
penyesuaian) dipasar aktif untuk prices in active markets for
aset atau liabilitas yang identik; identical assets or liabilities;
Tingkat 2 - Teknik penilaian level input Level 2 - Valuation techniques for which
terendah yang signifikan terhadap the lowest level input that is
pengukuran nilai wajar dapat significant to the fair value
diobservasi, baik secara langsung measurement is directly or
maupun tidak langsung; indirectly observable;
Tingkat 3 - Teknik penilaian level input Level 3 - Valuation techniques for which
terendah yang signifikan terhadap the lowest level input that is
pengukuran nilai wajar tidak significant to the fair value
dapat diobservasi measurement is unobservable.
80
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
an. Pengukuran Nilai Wajar (Lanjutan) an. Fair Value Measurement (Continued)
Untuk aset dan liabilitas yang diukur pada nilai For assets and liabilities that are recognized in
wajar secara berulang dalam laporan keuangan, the financial statements on a recurring basis,
maka Grup menentukan apakah telah terjadi the Group determines whether transfers have
transfer di antara tingkat hirarki nilai wajar dengan occurred between levels in the hierarchy by
cara menilai kembali pengkategorian tingkat nilai re-assessing categorization at the end of each
wajar pada setiap akhir periode pelaporan. reporting period.
ao. Saham Treasuri ao. Treasury Shares
Instrumen ekuitas sendiri yang diperoleh kembali Own equity instruments that are reacquired
(saham treasuri) diakui sebesar biaya perolehan (treasury shares) are recognized at cost and
dan dikurangkan dari ekuitas. Tidak ada deducted from equity. No gain or loss is
keuntungan atau kerugian yang diakui dalam recognized in the consolidated statement of profit
laporan laba rugi dan penghasilan komprehensif or loss and other comprehensive income on the
lain konsolidasian atas pembelian, penjualan, purchase, sale, issue or cancellation of the
penerbitan atau pembatalan instrumen ekuitas Parent Entity’s own equity instruments. Any
milik Entitas Induk. Perbedaan antara jumlah difference between the carrying amount and the
tercatat dan pertimbangan, jika diterbitkan consideration, if reissued, is recognized either in
kembali, diakui dalam “tambahan modal disetor” “additional paid-in capital” or in “retained
atau “saldo laba”. earnings”.
ap. Kontinjensi ap. Contingencies
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognized in the
keuangan konsolidasian tetapi diungkapkan consolidated financial statements but are
dalam catatan atas laporan keuangan disclosed in the notes to the consolidated
konsolidasian. Namun pengungkapan tidak financial statements unless the possibility of an
diperlukan jika arus keluar sumber daya yang outflow of resources embodying economic
mengandung manfaat ekonomi kemungkinannya benefits is remote. Contingent assets are not
kecil. Aset kontinjensi tidak diakui dalam laporan recognized in the consolidated financial
keuangan konsolidasian tetapi diungkapkan statements but are disclosed in the notes to the
dalam catatan atas laporan keuangan consolidated financial statements when an inflow
konsolidasian jika adanya kemungkinan arus of economic benefits is probable.
masuk dari manfaat ekonomi.
aq. Peristiwa Setelah Periode Pelaporan aq. Events After the Reporting Period
Peristiwa setelah tanggal neraca yang Post year-end events that provide additional
menyediakan informasi tambahan tentang posisi information about the Group’s positions at the
Grup pada tanggal pelaporan (peristiwa reporting date (adjusting events) are reflected in
penyesuaian) disajikan dalam laporan keuangan the consolidated financial statements when
konsolidasian jika material. Peristiwa setelah material. Post year-end events that are not
tanggal neraca yang bukan merupakan peristiwa adjusting events are disclosed in the notes to the
penyesuaian diungkapkan dalam catatan atas consolidated financial statements when material.
laporan keuangan konsolidasian apabila material.
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
Estimasi dan pertimbangan terus dievaluasi Estimates and judgements are continually evaluated
berdasarkan pengalaman historis dan faktor-faktor lain, and are based on historical experience and other
termasuk ekspektasi peristiwa masa depan yang factors, including expectations of future events that are
diyakini wajar berdasarkan kondisi yang ada. believed to be reasonable under the circumstances.
Pertimbangan Judgments
Dalam proses penerapan kebijakan akuntansi Grup, In the process of applying the Group’s accounting
manajemen telah membuat keputusan berikut, yang policies, management has made the following
memiliki pengaruh paling signifikan terhadap jumlah judgments, which have the most significant effect on the
yang diakui dalam laporan keuangan konsolidasian: amounts recognized in the consolidated financial
statements:
Penilaian Model Bisnis Business Model Assessment
Klasifikasi dan pengukuran aset keuangan bergantung Classification and measurement of financial assets
pada hasil SPPI dan uji model bisnis. Grup menentukan depends on the results of the SPPI and the business
model bisnis pada tingkat yang mencerminkan model. The Group determines the business model at a
bagaimana kelompok aset keuangan dikelola bersama level that reflects how groups of financial assets are
untuk mencapai tujuan bisnis tertentu. Penilaian ini managed together to achieve a particular business
mencakup penilaian yang mencerminkan semua bukti objective. This assessment includes judgment reflecting
yang relevan termasuk bagaimana kinerja aset all relevant evidence including how the performance of
dievaluasi dan kinerjanya diukur, risiko yang the assets is evaluated and their performance
memengaruhi kinerja aset dan bagaimana hal ini measured, the risks that affect the performance of the
dikelola dan bagaimana manajer aset diberi assets and how these are managed and how the
kompensasi. Grup memantau aset keuangan yang managers of the assets are compensated. The Group
diukur pada biaya perolehan diamortisasi atau nilai monitors financial assets measured at amortized cost
wajar melalui penghasilan komprehensif lain yang or fair value through other comprehensive income that
dihentikan pengakuannya sebelum jatuh tempo untuk are derecognized prior to their maturity to understand
memahami alasan pelepasannya dan apakah alasan the reason for their disposal and whether the reasons
tersebut konsisten dengan tujuan bisnis aset tersebut are consistent with the objective of the business for
dimiliki. Pemantauan adalah bagian dari penilaian which the asset was held. Monitoring is part of the
berkelanjutan Grup atas apakah model bisnis di mana Group’s continuous assessment of whether the business
aset keuangan yang tersisa dimiliki tetap sesuai dan jika model for which the remaining financial assets are held
tidak sesuai apakah telah terjadi perubahan dalam continues to be appropriate and if it is not appropriate
model bisnis dan dengan demikian terdapat perubahan whether there has been a change in business model and
prospektif terhadap klasifikasi aset keuangan tersebut. so a prospective change to the classification of those
Tidak ada perubahan yang diperlukan selama periode assets. No such changes were required during the
yang disajikan. periods presented.
Penentuan Mata Uang Fungsional Determination of Functional Currency
Mata uang fungsional Grup adalah mata uang dari The functional currency of the Group is the currency
lingkungan ekonomi primer Grup beroperasi. Mata of the primary economic environment in which each
uang tersebut adalah mata uang yang memengaruhi entity operates. It is the currency that mainly
pendapatan dan beban dari jasa yang diberikan. influences the revenue and cost of rendering services.
Berdasarkan penilaian manajemen Grup, mata uang Based on the Group’s management assessment, the
fungsional adalah Rupiah. Group’s functional currency is Rupiah.
82
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(Lanjutan) (Continued)
Pertimbangan (Lanjutan) Judgments (Continued)
Menentukan Waktu Pemenuhan Kewajiban Determining the Timing of Satisfaction of
Pelaksanaan Performance Obligations
Grup menyimpulkan bahwa pendapatan atas jasa yang The Group concluded that revenue for services
diberikan harus diakui sepanjang waktu karena rendered is to be recognized over time because the
pelanggan secara bersamaan menerima dan menikmati customer simultaneously receives and consumes the
manfaat yang diberikan oleh Grup. Fakta bahwa entitas benefits provided by the Group. The fact that another
lain tidak perlu untuk melakukan kembali jasa yang entity would not need to re-perform the service that the
telah diberikan Grup saat ini menunjukkan bahwa Group has provided to date demonstrates that the
pelanggan secara bersamaan menerima dan menikmati customer simultaneously receives and consumes the
manfaat dari pelaksanaan Grup saat melaksanakannya. benefits of the Group’s performance as it performs.
Grup menentukan bahwa metode masukan adalah The Group determined that the input method is the best
metode terbaik dalam mengukur kemajuan jasa karena method in measuring progress of the services because
terdapat hubungan langsung antara upaya Grup (yaitu, there is a direct relationship between the Group’s effort
jam tenaga kerja yang terjadi) dan pengalihan jasa (i.e., labor hours incurred) and the transfer of service
tersebut kepada pelanggan. to the customer.
Menentukan Masa Sewa Kontrak dengan Opsi Determining the Lease Term of Contracts with
Pembaruan dan Penghentian - Grup sebagai Penyewa Renewal and Termination Options - Group as Lessee
Grup menentukan bahwa masa sewa sebagai masa The Group determines the lease term as the
sewa yang tidak dapat dibatalkan, bersamaan dengan noncancellable term of the lease, together with any
periode yang tercakup dalam opsi perpanjangan sewa, periods covered by an option to extend the lease if it is
jika dieksekusi secara wajar dan pasti, atau periode reasonably certain to be exercised, or any periods
yang tercakup dalam opsi penghentian sewa, jika tidak covered by an option to terminate the lease, if it is
dieksekusi secara wajar dan pasti. reasonably certain not to be exercised.
Grup menerapkan pertimbangan dalam mengevaluasi The Group applies judgment in evaluating whether it is
apakah wajar dan pasti untuk mengeksekusi opsi untuk reasonably certain whether or not to exercise the
pembaruan atau penghentian sewa atau tidak. Untuk option to renew or terminate the lease. For lease
kontrak sewa dengan opsi perpanjangan dan contracts with extension or termination options,
penghentian, manajemen perlu mengestimasi masa management need to estimate the lease term which
sewa yang memerlukan pertimbangan semua fakta dan requires consideration of all facts and circumstances
keadaan yang menimbulkan insentif ekonomi untuk that creates an economic incentive to exercise
mengeksekusi opsi perpanjangan dan tidak an extension option or not to exercise termination
mengeksekusi opsi penghentian, termasuk setiap options, including any expected changes in facts and
perubahan yang diharapkan dalam fakta dan keadaan circumstances from commencement date until the
dari tanggal permulaan hingga tanggal pengeksekusian exercise date of the options.
opsi tersebut.
83
Page 88
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(Lanjutan) (Continued)
Pertimbangan (Lanjutan) Judgments (Continued)
Menentukan Masa Sewa Kontrak dengan Opsi Determining the Lease Term of Contracts with
Pembaruan dan Penghentian - Grup sebagai Penyewa Renewal and Termination Options - Group as Lessee
(Lanjutan) (Continued)
Opsi perpanjangan (atau periode setelah opsi Extension options (or periods after termination
penghentian) hanya dimasukkan dalam persyaratan options) are only included in lease terms if the Group is
sewa jika Grup cukup yakin untuk mengeksekusi opsi reasonably certain to exercise the extension options or
perpanjangan dan tidak mengeksekusi opsi not to exercise the termination options. If a significant
penghentian. Jika terdapat peristiwa signifikan atau event or a significant change in circumstances occurs
perubahan keadaan yang signifikan yang memengaruhi which affects this assessment and that is within the
penilaian ini dan masih dalam kendali penyewa, maka control of the lessee, the above assessment will be
penilaian di atas akan ditelaah kembali. reviewed.
Komitmen Sewa Operasi - Grup sebagai Pesewa Operating Lease Commitments - Group as Lessor
Grup telah menandatangani sewa properti komersial The Group has entered into commercial property leases
atas portofolio properti investasi dan kendaraannya. on its investment property portfolio and vehicles. The
Grup telah menentukan, berdasarkan evaluasi syarat dan Group has determined, based on evaluation of the terms
ketentuan perjanjian, seperti jangka waktu sewa tidak and conditions of the arrangements, such as the lease
merupakan bagian utama dari manfaat ekonomi properti term not constituting a major part of the economic life of
komersial dan nilai kini pembayaran sewa minimum the commercial property and the present value of the
yang tidak secara substansial sejumlah semua nilai minimum lease payments not amounting to substantially
wajar dari properti komersial tersebut, bahwa Grup all of the fair value of the commercial property, that it
mempertahankan secara substansial semua resiko dan retains substantially all the risks and rewards incidental
manfaat yang terkait dengan kepemilikan properti to ownership of these properties and accounts for the
tersebut dan kontrak sebagai sewa operasi. controls as operating leases.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan ketidakpastian sumber The key assumptions concerning the future and other
estimasi utama yang lain pada tanggal pelaporan yang key sources of estimation uncertainty at the reporting
memiliki risiko signifikan bagi penyesuaian yang date, that have a significant risk of causing a material
material terhadap nilai tercatat aset dan liabilitas untuk adjustment to the carrying amounts of assets and
tahun berikutnya diungkapkan di bawah ini. Grup liabilities within the next financial year, are described
mendasarkan asumsi dan estimasi pada parameter yang below. The Group based its assumptions and estimates
tersedia pada saat laporan keuangan konsolidasian on parameters available when the consolidated
disusun. Asumsi dan situasi mengenai perkembangan financial statements were prepared. Existing
masa depan mungkin berubah akibat perubahan pasar circumstances and assumptions about future
atau situasi di luar kendali Grup. Perubahan tersebut developments however, may change due to market
dicerminkan dalam asumsi terkait pada saat terjadinya. changes or circumstances arising beyond the control of
the Group. Such changes are reflected in the
assumptions when they occur.
84
Page 89
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(Lanjutan) (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Penyisihan atas ECL Piutang Allowance for ECLs on Receivables
Grup menggunakan matriks provisi untuk menghitung The Group uses a provision matrix to calculate ECLs
ECL piutang usaha dan kontrak aset. Tingkat provisi for trade receivables and contract assets. The provision
didasarkan pada hari lewat jatuh tempo untuk rates are based on days past due for groupings of
pengelompokan berbagai segmen pelanggan yang various customer segments that have similar loss
memiliki pola kerugian yang serupa (yaitu, menurut patterns (i.e., by geography, product type, customer
geografi, jenis produk, jenis dan peringkat pelanggan, type and rating, and coverage by letters of credit and
dan pertanggungan berdasarkan surat kredit dan bentuk other forms of credit insurance).
asuransi kredit lainnya).
Matriks provisi awalnya didasarkan pada tingkat The provision matrix is initially based on the Group’s
default yang diamati secara historis Grup. Grup akan historical observed default rates. The Group will
mengkalibrasi matriks untuk menyesuaikan calibrate the matrix to adjust the historical credit loss
pengalaman kerugian kredit historis dengan informasi experience with forward-looking information.
berwawasan ke depan. Misalnya, jika prakiraan kondisi For instance, if forecast economic conditions
ekonomi (yaitu, produk domestik bruto) diperkirakan (i.e., gross domestic product) are expected to
akan memburuk selama tahun depan yang dapat deteriorate over the next year which can lead to an
menyebabkan peningkatan jumlah default, maka increased number of defaults, the historical default
tingkat default historis disesuaikan. Pada setiap tanggal rates are adjusted. At every reporting date, the
pelaporan, tingkat default yang diamati secara historis historical observed default rates are updated and
diperbarui dan perubahan dalam estimasi berwawasan changes in the forward-looking estimates are analyzed.
ke depan dianalisa.
Penilaian korelasi antara tingkat default yang diamati The assessment of the correlation between historical
secara historis, prakiraan kondisi ekonomi, dan ECL observed default rates, forecast economic conditions
adalah estimasi signifikan. Jumlah ECL sensitif and ECLs is a significant estimate. The amount of
terhadap perubahan keadaan dan prakiraan kondisi ECLs is sensitive to changes in circumstances and of
ekonomi. Pengalaman kerugian kredit historis Grup forecast economic conditions. The Group’s historical
dan prakiraan kondisi ekonomi mungkin tidak credit loss experience and forecast of economic
mewakili default aktual pelanggan di masa depan. conditions may also not be representative of customer’s
actual default in the future.
Penilaian Instrumen Keuangan Valuation of Financial Instruments
Grup mencatat aset dan liabilitas keuangan tertentu The Group carries certain financial assets and
pada nilai wajar, yang mengharuskan penggunaan liabilities at fair values, which requires the use of
estimasi akuntansi. accounting estimates.
85
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(Lanjutan) (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Penilaian Instrumen Keuangan (Lanjutan) Valuation of Financial Instruments (Continued)
Sementara komponen signifikan atas pengukuran nilai While significant components of fair value
wajar ditentukan menggunakan bukti objektif yang measurement were determined using verifiable
dapat diverifikasi, jumlah perubahan nilai wajar dapat objective evidences, the amount of changes in fair
berbeda bila Grup menggunakan metodologi penilaian values would differ if the Group utilized different
yang berbeda. Perubahan nilai wajar aset dan liabilitas valuation method. Any changes in fair values of these
keuangan tersebut dapat memengaruhi secara langsung financial assets and liabilities would affect directly the
laba atau rugi Grup. Nilai wajar aset keuangan dan Group’s profit or loss. The fair value of financial assets
liabilitas keuangan diungkapkan pada Catatan 35. and liabilities are set out in Note 35.
Revaluasi Aset Tetap dan Nilai Wajar Properti Revaluation of Property and Equipment and Fair
Investasi Value of Investment Properties
Grup mencatat properti investasi pada nilai wajar, The Group carries its investment properties at fair
dengan perubahan nilai wajar yang diakui dalam value, with changes in fair value being recognized in
laporan laba rugi. Selain itu, pengukuran aset tetap profit or loss. In addition, it measures of property and
berupa tanah dan kendaraan pada nilai revaluasi dengan equipment such as land and vehicles at revalued
perubahan nilai wajar diakui dalam penghasilan amounts with changes in fair value being recognized in
komprehensif lain. Grup menggunakan spesialis penilai other comprehensive income. The Group engaged
independen untuk menentukan nilai wajar pada tanggal independent valuation specialists to determine the fair
31 Desember 2025 dan 2024 untuk properti investasi values of investment properties and property and
dan aset tetap. Untuk aset tetap penilai dan properti equipment as at December 31, 2025 and 2024. For
investasi penilai menggunakan pendekatan rata-rata property and equipment and investment property, the
tertimbang pasar (metode perbandingan langsung) dan valuer using the weighted average between market
pendekatan pendapatan (metode gross income approach (direct market comparison method) and
multiplier). income approach (gross income multiplier method).
Taksiran Masa Manfaat Ekonomis Aset Tetap Estimated Useful Lives of Property and Equipment
Biaya perolehan aset tetap disusutkan dengan The costs of property and equipment are depreciated
menggunakan metode garis lurus berdasarkan on a straight-line basis over their estimated useful
taksiran masa manfaat ekonomisnya. Manajemen lives. Management estimates the useful lives of these
mengestimasi masa manfaat ekonomis aset tetap property and equipment to be within 4 to 20 years.
antara 4 sampai dengan 20 tahun. Masa manfaat The useful life of each item of the Group’s property
setiap aset tetap Grup ditentukan berdasarkan periode and equipment is estimated based on the period over
kegunaan yang diharapkan dari aset tersebut. which the asset is expected to be available for use.
86
Page 91
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(Lanjutan) (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Taksiran Masa Manfaat Ekonomis Aset Tetap Estimated Useful Lives of Property and Equipment
(Lanjutan) (Continued)
Estimasi ini ditentukan berdasarkan evaluasi teknis Such estimation is based on internal technical
internal dan pengalaman atas aset sejenis. Masa evaluation and experience with similar assets.
manfaat setiap aset direviu secara periodik dan The estimated useful life of each asset is reviewed
disesuaikan apabila prakiraan berbeda dengan estimasi periodically and updated if expectations differ from
sebelumnya karena keausan, keusangan teknis dan previous estimates due to physical wear and tear,
komersial, hukum atau keterbatasan lainnya atas technical or commercial obsolescence and legal or
pemakaian aset. Namun, terdapat kemungkinan bahwa other limits on the use of the asset. It is possible,
hasil operasi di masa mendatang dapat dipengaruhi however, that future results of operations could be
secara signifikan oleh perubahan atas jumlah serta materially affected by changes in the amounts and
periode pencatatan beban yang diakibatkan karena timing of recorded expenses brought about by changes
perubahan faktor yang disebutkan di atas. in the factors mentioned above.
Perubahan masa manfaat aset tetap dapat A change in the estimated useful life of any item of
memengaruhi jumlah beban penyusutan yang property and equipment would affect the recorded
diakui dan penurunan nilai tercatat aset tersebut. depreciation expense and decrease in the carrying
values of these assets.
Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
Penurunan nilai muncul saat nilai tercatat aset atau Unit An impairment exists when the carrying value of an
Penghasil Kas (UPK) melebihi nilai terpulihkannya, asset or Cash Generating Unit (CGU) exceeds its
yang lebih besar antara nilai wajar dikurangi biaya recoverable amount, which is the higher of its fair value
untuk menjual dan nilai pakainya. Nilai wajar dikurangi less costs to sell and its value in use. The fair value less
biaya untuk menjual didasarkan pada ketersediaan data costs to sell calculation is based on available data from
dari perjanjian penjualan yang mengikat yang dibuat binding sales transactions in an arm’s length
dalam transaksi normal atas aset serupa atau harga pasar transaction of similar assets or observable market
yang dapat diamati dikurangi dengan biaya tambahan prices less incremental costs for disposing of the asset.
yang dapat diatribusikan dengan pelepasan aset. The value in use calculation is based on a discounted
Perhitungan nilai pakai didasarkan pada model arus kas cash flow model. The cash flows are derived from the
yang didiskontokan. Data arus kas diambil dari budget for the next five years and do not include
anggaran untuk lima tahun yang akan datang dan tidak restructuring activities that the Group is not yet
termasuk aktivitas restrukturisasi yang belum dilakukan committed to or significant future investments that will
oleh Grup atau investasi signifikan di masa datang yang enhance the asset’s performance of the CGU being
akan memutakhirkan kinerja aset dari UPK yang diuji. tested. The recoverable amount is most sensitive to the
Nilai terpulihkan paling dipengaruhi oleh tingkat discount rate used for the discounted cash flow model as
diskonto yang digunakan dalam model arus kas yang well as the expected future cash inflows and the growth
didiskontokan, sebagaimana juga jumlah arus kas rate used for extrapolation purposes.
masuk di masa datang yang diharapkan dan tingkat
pertumbuhan yang digunakan untuk tujuan ekstrapolasi.
87
Page 92
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(Lanjutan) (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Penurunan Nilai Aset Non-keuangan (Lanjutan) Impairment of Non-financial Assets (Continued)
Manajemen berpendapat bahwa tidak ada indikasi Management believes that there is no indication of
potensi penurunan nilai aset non-keuangan. potential impairment of non-financial assets.
Imbalan Pascakerja dan Pensiun Pension and Employee Benefits
Penentuan utang dan biaya pensiun dan liabilitas The determination of the Group’s obligations and cost
imbalan kerja Grup bergantung pada pemilihan asumsi for pension and employee benefits liabilities is
yang digunakan oleh aktuaris independen dalam dependent on its selection of certain assumptions used
menghitung jumlah-jumlah tersebut. Asumsi tersebut by the independent actuaries in calculating such
termasuk antara lain, tingkat diskonto, tingkat kenaikan amounts. Those assumptions include among others,
gaji tahunan, tingkat pengunduran diri karyawan discount rates, future annual salary increase, annual
tahunan, tingkat kecacatan, umur pensiun dan tingkat employee turn-over rate, disability rate, retirement age
mortalitas. and mortality rate.
Hasil aktual yang berbeda dari asumsi yang ditetapkan Actual results that differ from the Group’s assumptions
Grup diakui segera pada laporan posisi keuangan are recognized immediately in the consolidated
konsolidasian dengan debit atau kredit ke saldo laba statement of financial position with a corresponding
melalui penghasilan komprehensif lainnya dalam debit or credit to retained earnings through other
periode terjadinya. Sementara Grup berkeyakinan comprehensive income in the period which they occur.
bahwa asumsi tersebut adalah wajar dan sesuai, While the Group believes that its assumptions are
perbedaan signifikan pada hasil aktual atau perubahan reasonable and appropriate, significant differences in
signifikan dalam asumsi yang ditetapkan Grup dapat the Group’s actual experiences or significant changes
memengaruhi secara material liabilitas diestimasi atas in the Group assumptions may materially affect its
pensiun dan imbalan kerja dan beban imbalan kerja estimated liabilities for pension and employee benefits
neto. and net employee benefits expense.
Pajak Penghasilan Income Tax
Pertimbangan signifikan dilakukan dalam Significant judgment is involved in determining the
menentukan provisi atas pajak penghasilan badan. provision for corporate income tax. There are certain
Terdapat transaksi dan perhitungan tertentu yang transactions and computation for which the ultimate
penentuan pajak akhirnya adalah tidak pasti sepanjang tax determination is uncertain during the ordinary
kegiatan usaha normal. Grup mengakui liabilitas atau course of business. The Group recognizes liabilities
pajak penghasilan badan berdasarkan estimasi apakah for expected corporate income tax issues based on
akan terdapat tambahan pajak penghasilan badan. estimates of whether additional corporate income tax
will be due.
Penentuan provisi untuk pajak penghasilan badan Determining provision for corporate income tax
memerlukan pertimbangan yang signifikan dari requires significant judgment by management.
manajemen.
88
Page 93
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(Lanjutan) (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Pajak Penghasilan (Lanjutan) Income Tax (Continued)
Ada transaksi dan perhitungan tertentu yang There are certain transactions and computation for
penentuan pajak akhirnya tidak pasti selama kegiatan which the ultimate tax determination is uncertain
usaha biasa. Grup mengakui liabilitas atas masalah during the ordinary course of business. The Group
pajak penghasilan badan yang diharapkan recognizes liabilities for expected corporate income
berdasarkan estimasi apakah tambahan pajak tax issues based on estimates of whether additional
penghasilan badan akan terutang. corporate income tax will be due.
Aset Pajak Tangguhan Deferred Tax Assets
Aset pajak tangguhan diakui untuk semua perbedaan Deferred tax assets are recognized for all temporary
temporer antara nilai tercatat aset dan liabilitas pada differences between the financial statements’ carrying
laporan keuangan dengan dasar pengenaan pajak jika amounts of existing assets and liabilities and their
besar kemungkinan bahwa jumlah laba fiskal akan respective taxes bases to the extent that it is probable
memadai untuk pemanfaatan perbedaan temporer that taxable profit will be available against which the
yang diakui. Estimasi manajemen yang signifikan temporary differences can be utilized. Significant
diperlukan untuk menentukan jumlah aset pajak management estimates are required to determine the
tangguhan yang diakui berdasarkan kemungkinan amount of deferred tax assets that can be recognized,
waktu terealisasinya dan jumlah laba kena pajak pada based upon the likely timing and the level of future
masa mendatang serta strategi perencanaan pajak taxable profits together with future tax planning
masa depan. strategies.
Estimasi IBR untuk Sewa Estimating the IBR for Leases
Grup tidak dapat langsung menentukan tingkat bunga The Group cannot readily determine the interest rate
implisit dalam sewa, oleh karena itu, Grup implicit in the lease, therefore, it uses its incremental
menggunakan suku bunga pinjaman inkremental borrowing rate (IBR) to measure lease liabilities.
(“IBR”) untuk mengukur kewajiban sewa. IBR adalah The IBR is the rate of interest that the Group would
tingkat bunga yang harus dibayar Grup untuk have to pay to borrow over a similar term, and with a
meminjam dalam jangka waktu yang sama, dan dengan similar security, the funds necessary to obtain an asset
jaminan serupa, dana yang diperlukan untuk of a similar value to the right-of-use asset in a similar
memperoleh aset dengan nilai yang sama dengan aset economic environment. IBR therefore reflects what the
hak guna dalam lingkungan ekonomi yang sama. Oleh Group ‘would have to pay’, which requires estimation
karena itu, IBR mencerminkan apa yang 'harus dibayar' when no observable rates are available or when they
oleh Grup, yang memerlukan perkiraan ketika tidak ada need to be adjusted to reflect the terms and conditions
tarif yang tersedia sebagai acuan atau ketika perlu of the lease. The Group estimates the IBR using
disesuaikan untuk mencerminkan syarat dan ketentuan observable inputs (such as market interest rates).
sewa. Grup memperkirakan IBR menggunakan input
yang dapat diamati (seperti suku bunga pasar).
Pengujian Kecukupan Liabilitas Liability Adequacy Test
Pada tanggal pelaporan, keseluruhan jumlah aset As at the reporting date, all insurance assets and
dan liabilitas asuransi yang dicatat telah dilakukan liabilities have been estimated and the management
pengujian kecukupan liabilitas dan Manajemen believes that the amounts recorded are adequate.
meyakini bahwa nilai tersebut adalah memadai.
89
Page 94
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(Lanjutan) (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Provisi dan Kontinjensi Provisions and Contingencies
Grup, dalam kegiatan usaha normal, menjalankan The Group, in the ordinary course of business, sets up
sesuai ketentuan untuk kewajiban hukum maupun appropriate provisions for its present legal or
konstruktif, jika ada, sesuai dengan kebijakan pada constructive obligations,if any, in accordance with its
ketentuan dan kontinjensi. Dalam pengakuan dan policies on provisions and contingencies. In
pengukuran ketentuan, manajemen mengambil recognizing and measuring provisions, management
pertimbangan risiko dan ketidakpastian. takes risk and uncertainties in to account.
4. INVESTASI PADA ENTITAS ASOSIASI DAN 4. INVESTMENT IN ASSOCIATE ENTITY AND
DEKONSOLIDASI ENTITAS ANAK DECONSOLIDATION OF SUBSIDIARIES
Dekonsolidasi Deconsolidation
Batavia Prosperity Pte. Ltd. (BPROS) Batavia Prosperity Pte. Ltd. (BPROS)
Pada tanggal 24 Februari 2023, Entitas Induk On February 24, 2023, the Parent Entity sold its
melakukan penjualan investasi pada BPROS, Entitas investment in BPROS, a Subsidiary, from 37,756,664
Anak dari 37.756.664 lembar saham menjadi 100 shares to 100 shares, therefore the Parent Entity
lembar saham, sehingga kepemilikan Entitas Induk ownership in BPROS, Subsidiary, remains 100%.
atas BPROS, Entitas Anak, menjadi tetap 100%.
Pada tanggal 28 Februari 2023, Entitas Induk On February 28, 2023, the Parent Entity reduced
melakukan pengurangan investasi pada BPROS, its investment in BPROS, a Subsidiary, from 100
Entitas Anak dari 100 lembar saham menjadi nihil, shares to nil, therefore the Parent Entity’s
sehingga kepemilikan Entitas induk atas BPROS, ownership in BPROS, Subsidiary, is deconsolidated
Entitas Anak, didekonsolidasi. immediately.
PT Batavia Prosperindo Sekuritas (BPS) PT Batavia Prosperindo Sekuritas (BPS)
Berdasarkan Akta Pernyataan Keputusan Pemegang Based on the Deed of Statement of Shareholders'
Saham terkait PT Batavia Prosperindo Sekuritas No. 6 Decision concerning PT Batavia Prosperindo Sekuritas
Tanggal 5 Mei 2025 yang dibuat dihadapan Jessica, No. 6 dated May 5, 2025, made before Jessica, S.H.,
S.H., M.Kn., Notaris di Tangerang dan yang telah M.Kn., a Notary in Tangerang, and has been approved
disetujui oleh Menteri Hukum dan Hak Asasi by the Minister of Law and Human Rights of the
Manusia Republik Indonesia berdasarkan Surat Republic of Indonesia based on the Notification of
Penerimaan Pemberitahuan Pembubaran BPS Dissolution of BPS No. AHU-AH.01.10-0027044 Year
No. AHU-AH.01.10-0027044 Tahun 2025 2025, which states that to approve the dissolution and
menyatakan persetujuan untuk membubarkan dan liquidation of BPS effective on April 22, 2025 therefore
melikuidasi BPS terhitung sejak tanggal 22 April 2025 the Parent Entity’s ownership in BPS, Subsidiary, is
sehingga kepemilikan Entitas induk atas BPS, Entitas deconsolidated immediately.
Anak, didekonsolidasi.
90
Page 95
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. INVESTASI PADA ENTITAS ASOSIASI DAN 4. INVESTMENT IN ASSOCIATE ENTITY AND
DEKONSOLIDASI ENTITAS ANAK (Lanjutan) DECONSOLIDATION OF SUBSIDIARIES (Continued)
Investasi pada Entitas Asosiasi Investment in Associate Entity
PT Arto Investa Pramathana (ARTO) PT Arto Investa Pramathana (ARTO)
Entitas Induk memiliki kepemilikan secara langsung The Parent Entity has direct ownership of 23% in
23% saham ARTO, Entitas asosiasi, yang bergerak ARTO, Associate Entity, which is engaged as
sebagai penyedia akomodasi jangka pendek. ARTO, accommodation services. ARTO, Associate Entity, is
Entitas Anak, berdomisili di Jakarta. domiciled in Jakarta.
Investasi pada PT ARTO (Asosiasi) dilaporkan di This Investment with PT ARTO (Associate) is reported
investasi lainnya pada laporan keuangan konsolidasian. under other investment in the consolidated financial
statements.
Sampai dengan 30 Juni 2026 dan 31 Desember As of June 30, 2026 and December 31, 2025 the
2025, nilai tercatat yang diinvestasikan pada entitas carrying amount invested in associate after equity
asosiasi setelah metode ekuitas masing-masing method is amounting to Rp10,737,884,238 and Rp
sebesar Rp10.737.884.238 dan Rp12.601.212.872. 12,601,212,872, respectively.
5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS
Terdiri atas: This account consists of:
30 Juni / June 31 Desember/
30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Kas Cash on Hand
Rupiah 385.913.456 270.953.330 Rupiah
Dolar Singapura 775.129 -
Total Kas 386.688.585 270.953.330 Total cash on Hand
Kas di bank Cash in bank
Rupiah Rupiah
PT Bank Central Asia Tbk 13.735.576.001 24.913.471.846 PT Bank Central Asia Tbk
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 8.569.663.392 34.750.639.616 (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 5.476.100.792 5.247.688.200 (Persero) Tbk
PT OCBC NISP Tbk 2.551.861.787 4.158.017.492 PT OCBC NISP Tbk
PT Bank Sinarmas Tbk 2.540.631.365 64.586.030 PT Bank Sinarmas Tbk
PT Bank Victoria PT Bank Victoria
International Tbk 1.704.770.143 669.850.446 International Tbk
PT Bank UOB PT Bank UOB
Indonesia Tbk 566.316.432 13.673.806 Indonesia Tbk
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia 1906 Tbk 51.354.678 1.122.509.095 Indonesia 1906 Tbk
PT Bank Rakyat Indonesia 19.784.696 19.764.978 PT Bank Rakyat Indonesia
Dilanjutkan 32.516.059.286 70.960.201.509 Carried forward
91
Page 96
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. KAS DAN SETARA KAS (Lanjutan) 5. CASH AND CASH EQUIVALENTS (Continued)
Terdiri atas: (Lanjutan) This account consists of: (Continued)
30 Juni / June 31 Desember/
30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Lanjutan 32.516.059.286 70.960.201.509 Brought forward
PT Bank Mega Tbk 19.444.081 19.576.287 PT Bank Mega Tbk
PT Bank Capital PT Bank Capital
Indonesia Tbk 18.209.282 18.550.957 Indonesia Tbk
PT Bank CIMB Niaga Tbk 12.193.009 11.853.010 PT Bank CIMB Niaga Tbk
PT Bank Mestika Jakarta 7.920.889 7.862.531 PT Bank Mestika Jakarta
PT Bank DKI 1.127.402 1.217.402 PT Bank DKI
PT Bank Permata Tbk 954.364 1.769.364 PT Bank Permata Tbk
PT Bank BJB Tbk 425.000 575.000 PT Bank BJB Tbk
Dolar Amerika Serikat United States Dollar
PT Bank Central Asia Tbk 49.734.725.344 32.763.292.038 PT Bank Central Asia Tbk
Deutsche Bank AG 27.019.626.883 - Deutsche Bank AG
PT Bank UOB PT Bank UOB
Indonesia Tbk 3.832.983.602 3.574.754.630 Indonesia Tbk
JP Morgan Chase & Co. 2.675.689.638 2.513.998.142 JP Morgan Chase & Co.
Maybank Singapore Ltd 1.241.616.589 1.175.872.889 Maybank Singapore Ltd
PT Bank Sinarmas Tbk 1.069.755.759 520.345.519 PT Bank Sinarmas Tbk
CIMB Bank Berhad 545.312.249 396.947.098 CIMB Bank Berhad
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 105.009.172 54.468.163 (Persero) Tbk
PT Bank OCBC NISP Tbk 76.490.359 - PT Bank OCBC NISP
PT Bank Victoria PT Bank Victoria
International Tbk 41.449.801 225.587.015 International Tbk
Dolar Singapura Singapore Dollar
CIMB Bank Berhad 1.202.116.807 1.705.916.632 CIMB Bank Berhad
PT Bank UOB PT Bank UOB
Indonesia Tbk 1.002.234.424 946.948.180 Indonesia Tbk
Maybank Singapore Ltd 877.753.650 1.001.443.498 Maybank Singapore Ltd
OCBC NISP Tbk 795.829.778 372.889.337 OCBC NISP Tbk
PT Bank DBS PT Bank DBS
Indonesia 478.502.767 - Indonesia
JP Morgan Chase & Co. 51.322.787 48.581.373 JP Morgan Chase & Co.
PT Bank Victoria PT Bank Victoria
International Tbk 27.909.007 25.853.812 International Tbk
Total kas di bank 126.054.661.929 116.348.504.386 Total cash in bank
92
Page 97
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. KAS DAN SETARA KAS (Lanjutan) 5. CASH AND CASH EQUIVALENTS (Continued)
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Deposito berjangka Time deposits
Rupiah Rupiah
PT Bank Capital PT Bank Capital
Indonesia Tbk 35.000.000.000 70.000.000.000 Indonesia Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 31.928.000.000 31.529.400.000 (Persero) Tbk
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 9.000.000.000 - (Persero) Tbk
PT Bank Victoria PT Bank Victoria
International Tbk 1.050.000.000 6.964.306.000 International Tbk
Dolar Singapura Singapore Dollar
PT Bank OCBC NISP Tbk 3.865.685.600 - PT Bank OCBC NISP Tbk
Dolar Amerika Serikat United States Dollar
Deutsche Bank AG 29.318.561.349 6.589.808.750 Deutsche Bank AG
PT Bank Victoria PT Bank Victoria
International Tbk 5.914.306.000 - International Tbk
JP Morgan Chase & Co. - 15.750.328.731 JP Morgan Chase & Co.
Total kas dan setara kas 242.517.903.463 247.453.301.197 Total cash and cash equivalents
Cerukan - (19.994.338.302) Bank overdraft
Total kas dan setara kas Cash and cash equivalents
setelah cerukan 242.517.903.463 227.458.962.895 after bank overdraft
Deposito berjangka merupakan penempatan dana untuk Time deposits represent short-term time deposits with
jangka waktu 1 (satu) sampai 3 (tiga) bulan, dengan maturities of 1 (one) to 3 (three) months at the time of
bunga tahunan untuk tahun-tahun yang berakhir pada placement, with annual interest rates for the years
tanggal 30 Juni 2026 dan 31 Desember 2025 masing- ended Juni 30, 2026 and December 31, 2025 ranging
masing berkisar 2,75% - 6,75% dan 2,85% - 7,25% from 2.75% - 6.75% and 2.85% – 7.25%, respectively.
6. PORTOFOLIO EFEK 6. MARKETABLE SECURITIES
30 Juni / June 31 Desember/
30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Aset keuangan pada nilai Financial assets at fair
wajar melalui penghasilan value through other
komprehensif lain 275.478.760.732 323.079.027.236 comprehensive income
Aset keuangan pada nilai Financial assets at fair
wajar melalui laba rugi 141.094.580.050 150.108.443.887 value through profit or loss
Aset keuangan pada biaya Financial assets at
perolehan diamortisasi 260.164.706.361 324.644.918.097 amortized cost
Total 676.738.047.144 797.832.389.220 Total
93
Page 98
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PORTOFOLIO EFEK (Lanjutan) 6. MARKETABLE SECURITIES (Continued)
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Aset keuangan pada nilai wajar Financial assets at fair value
melalui laba rugi through profit or loss
Pihak berelasi (Catatan 32) Related parties (Note 32)
Reksa dana 141.094.580.050 150.108.443.887 Mutual funds
Aset keuangan pada nilai wajar Financial assets at fair value
melalui penghasilan through other comprehensive
Komprehensif lain income
Pihak ketiga Third parties
Efek ekuitas Equity securities
PT Woori Finance PT Woori Finance
Indonesia Indonesia
Investment in Share 102.759.114.552 102.022.379.597 Investment in Share
Global Bond JPM USD 72.213.301.981 100.105.904.761 Global Bond JPM USD
Discretionary Fund - KPD 93.071.470.366 89.453.954.342 Discretionary Fund - KPD
JP MORGAN JP MORGAN
CHASE & CO FRN - 25.279.373.545 CHASE & CO FRN
Phillip Capital Management Phillip Capital Management
(S) Ltd 4.445.507.076 4.148.083.802 (S) Ltd
Konsorsium Asuransi Risiko Special Risk Insurance
Khusus 1.500.000.000 1.500.000.000 Consortium
JP Morgan JP Morgan
RDN Global Bond 1.107.072.000 531.231.189 RDN Global Bond
PT Reasuransi Maipark PT Reasuransi Maipark
Indonesia 37.100.000 37.100.000 Indonesia
Investment in Share - Investment in Share -
Indonesia Stock Exchange 345.194.756 1.000.000 Indonesia Stock Exchange
Total Efek Ekuitas 275.478.760.732 323.079.027.236 Total Equity Security
Aset keuangan pada biaya Financial assets
perolehan diamortisasi at amortized cost
Efek utang Debt securities
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0068 21.350.543.476 64.397.262.613 Indonesia Seri FR0068
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0056 50.217.256.143 50.654.635.809 Indonesia Seri FR0056
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0072 41.960.362.787 42.061.718.541 Indonesia Seri FR0072
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0054 33.134.551.792 33.427.298.371. Indonesia Seri FR0054
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0073 27.092.265.537 27.314.705.638 Indonesia Seri FR0073
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0078 25.998.665.017 26.172.029.457 Indonesia Seri FR0078
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0075 10.131.977.467 20.331.567.467 Indonesia Seri FR0075
94
Page 99
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PORTOFOLIO EFEK (Lanjutan) 6. MARKETABLE SECURITIES (Continued)
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0047 15.661.899.144 15.866.110.651 Indonesia Seri FR0047
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0071 15.647.571.641 15.768.280.852 Indonesia Seri FR0071
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0058 10.531.810.813 10.577.384.779 Indonesia Seri FR0058
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0074 - 10.161.512.348 Indonesia Seri FR0074
PT Pertamina (Persero) PT Pertamina (Persero)
USY7138AAD29 8.556.339.341 8.030.948.368 USY7138AAD29
Total efek utang 260.283.243.159 324.763.454.894 Total debt securities
Cadangan penurunan nilai (118.536.797) (118.536.797) Allowance for impairment
Total pihak ketiga 535.643.467.094 647.723.945.333 Total third parties
Total 676.738.047.144 797.832.389.220 Total
Rincian portofolio efek yang diatur pada biaya Details of marketable securities at amortized cost
perolehan diamortisasi adalah sebagai berikut: are as follows:
30 Juni/ June 30, 2026
Jatuh Peringkat/ Suku Pada Biaya
Tempo/ Rating Bunga/ Perolehan
Maturity Interest Diamortiasasi/
Date Rate At Amortized
Cost
Pihak ketiga Third parties
Obligasi Korporasi Corporate Bonds
Dolar Amerika Serikat United States Dollar
PT Pertamina (Persero) - PT Pertamina (Persero) -
USY7138AAD29 03-May-2042 BBB+ 6,00% 8.556.339.341 USY7138AAD29
Obligasi Pemerintah Government Bonds
Rupiah Rupiah
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0068 15-Mar-2034 – 8,38% 21.350.543.476 Indonesia Seri FR0068
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0056 15-Sep-2026 – 8,38% 50.217.256.143 Indonesia Seri FR0056
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0072 15-May-2036 – 8,25% 41.960.362.787 Indonesia Seri FR0072
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0054 15-Jul-2031 – 9,50% 33.134.551.792 Indonesia Seri FR0054
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0073 15-May-2031 – 8,75% 27.092.265.537 Indonesia Seri FR0073
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0078 15-May-2029 – 8,25% 25.998.665.017 Indonesia Seri FR0078
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0075 15-May-2038 – 7,50% 10.131.977.467 Indonesia Seri FR0075
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0047 15-Feb-2028 – 10,00% 15.661.899.144 Indonesia Seri FR0047
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0071 15-Mar-2029 – 9,00% 15.647.571.641 Indonesia Seri FR0071
95
Page 100
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PORTOFOLIO EFEK (Lanjutan) 6. MARKETABLE SECURITIES (Continued)
Rincian portofolio efek yang diatur pada biaya Details of marketable securities at amortized cost
perolehan diamortisasi adalah sebagai berikut: are as follows: (Continued)
(Lanjutan)
30 Juni/ June 30, 2026
Jatuh Peringkat/ Suku Pada Biaya
Tempo/ Rating Bunga/ Perolehan
Maturity Interest Diamortiasasi/
Date Rate At Amortized
Cost
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0058 15-Jun-2032 – 8,25% 10.531.810.813 Indonesia Seri FR0058
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0074 15-Aug-2032 – 7,50% - Indonesia Seri FR0074
Subtotal 8,02% 260.283.243.159 Subtotal
Cadangan penurunan Nilai (118.536.798) Allowance for impairment
Total 260.164.706.361 Total
31 Desember/ 31 December 2025
Jatuh Peringkat/ Suku Pada Biaya
Tempo/ Rating Bunga/ Perolehan
Maturity Interest Diamortiasasi/
Date Rate At Amortized
Cost
Pihak ketiga Third parties
Obligasi Korporasi Corporate Bonds
Dolar Amerika Serikat United States Dollar
PT Pertamina (Persero) - PT Pertamina (Persero) -
USY7138AAD29 03-May-2042 BBB+ 6,00% 8.030.948.368 USY7138AAD29
Obligasi Pemerintah Government Bonds
Rupiah Rupiah
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0068 15-Mar-2034 – 8,38% 64.397.262.613 Indonesia Seri FR0068
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0056 15-Sep-2026 – 8,38% 50.654.635.809 Indonesia Seri FR0056
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0072 15-May-2036 – 8,25% 42.061.718.541 Indonesia Seri FR0072
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0054 15-Jul-2031 – 9,50% 33.427.298.371 Indonesia Seri FR0054
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0073 15-May-2031 – 8,75% 27.314.705.638 Indonesia Seri FR0073
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0078 15-May-2029 – 8,25% 26.172.029.457 Indonesia Seri FR0078
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0075 15-May-2038 – 7,50% 20.331.567.467 Indonesia Seri FR0075
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0047 15-Feb-2028 – 10,00% 15.866.110.651 Indonesia Seri FR0047
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0071 15-Mar-2029 – 9,00% 15.768.280.852 Indonesia Seri FR0071
96
Page 101
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PORTOFOLIO EFEK (Lanjutan) 6. MARKETABLE SECURITIES (Continued)
Rincian portofolio efek yang diatur pada biaya perolehan Details of marketable securities at amortized cost are as
diamortisasi adalah sebagai berikut: (Lanjutan) follows: (Continued)
31 Desember/ 31 December 2025
Jatuh Peringkat/ Suku Pada Biaya
Tempo/ Rating Bunga/ Perolehan
Maturity Interest Diamortiasasi/
Date Rate At Amortized
Cost
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0058 15-Jun-2032 – 8,25% 10.577.384.780 Indonesia Seri FR0058
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0074 15-Aug-2032 – 7,50% 10.161.512.348 Indonesia Seri FR0074
Subtotal 8,02% 324.763.454.895 Subtotal
Cadangan penurunan Nilai (118.536.798) Allowance for impairment
Total 324.644.918.097 Total
Nilai wajar atas reksa dana ditentukan berdasarkan The fair value of mutual fund is determined based
aset bersih unit penyertaan diakhir periode on net assets of such investment unit at the end of
pelaporan. reporting period.
Nilai wajar atas efek yang memiliki kuotasi The fair value of quoted securities is based on
didasarkan pada harga pasar yang dipublikasikan. published market prices.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025 , As at June 30, 2026 and December 31, 2025, equity
efek ekuitas merupakan saham-saham yang securities are shares listed in Indonesia Stock
diperdagangkan di Bursa Efek Indonesia (BEI). Exchange (IDX).
Portofolio efek ini tidak dijadikan jaminan. These marketable securities are not pledged as
collateral.
Mutasi aset keuangan pada nilai wajar melalui laba Movements of financial assets at fair value through
rugi di dalam laporan posisi keuangan profit or loss of financial assets recognized in the
konsolidasian adalah sebagai berikut: consolidated statement of financial position are as
follows:
30 Juni / June 31 Desember/
30, 2026 (Tidak December 31,
Diaudit/ 2025 (Diaudit/
Unaudited) Audited)
Saldo Awal 150.108.443.887 239.215.130.146 Beginning balance
Penambahan 264.479.420.438 830.310.658.050 Additions
Laba perdagangan atas Gain on trading of marketable
portofolio efek-neto (317.271.319) 10.632.361.767 securities - net
Selisih kurs 722.099.127 (5.689.174.042) Foreign exchange differences
Penyelesaian (273.898.112.082) (924.360.532.032) Settlements
Saldo akhir 141.094.580.050 150.108.443.887 Ending balance
97
Page 102
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PORTOFOLIO EFEK (Lanjutan) 6. MARKETABLE SECURITIES (Continued)
Mutasi aset keuangan pada nilai wajar melalui Movements of financial assets at fair value through
penghasilan komprehensif lain di dalam laporan posisi other comprehensive income of financial assets
keuangan konsolidasian adalah sebagai berikut: recognized in the consolidated statement of financial
position are as follows:
30 Juni / June 31 Desember/
30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Saldo Awal 323.079.027.236 267.140.004.214 Beginning balance
Penambahan 259.440.221.727 175.622.317.312 Additions
Penyelesaian (312.530.762.103) (122.790.990.714) Settlements
Laba (Rugi) terealisasi atas Realized profit (loss) on
portofolio efek – neto 4.124.474.664 (1.577.508.000) marketable securities – net
Rugi belum terealisasi Unrealized loss on
atas portofolio efek – neto 1.419.493.272 3.114.678.904 marketable securities – net
Selisih kurs (53.694.063) 1.570.525.520 Foreign exchange differences
Saldo akhir 275.478.760.732 323.079.027.236 Ending balance
Mutasi portofolio efek atas obligasi yang diukur Movements in marketable securities of bonds at
pada biaya perolehan diamortisasi adalah sebagai amortized cost are as follows:
berikut:
30 Juni / June 31 Desember/
30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Saldo awal 324.644.918.097 401.421.587.621 Beginning balance
Penambahan - 48.735.000.000 Additions
Selisih kurs 514.461.171 296.329.529 Foreign exchange differences
Jatuh tempo (60.000.000.000) (35.272.900.000) Matured portion
Penjualan obligasi (3.298.651.616) (86.194.127.105) Sales of bonds
Cadangan penurunan nilai - (118.536.798) Allowance for impairment
Amortisasi diskonto Amortization of
obligasi (1.696.021.291) (4.222.435.150) discounted bonds
Saldo akhir 260.164.706.361 324.644.918.097 Ending balance
7. PIUTANG SEWA OPERASI - NETO 7. OPERATING LEASE RECEIVABLES - NET
Akun ini terdiri dari: This account consists of:
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Pihak ketiga Third parties
PT Nusantara Ekspres Kilat 18.891.682.750 25.102.762.701 PT Nusantara Ekspres Kilat
PT Rukun Mitra Sejati 15.273.816.236 15.273.816.236 PT Rukun Mitra Sejati
PT Global Optimus Prime PT Global Optimus Prime
Logistik 5.142.720.163 3.507.085.634 Logistik
Dilanjutkan 39.308.219.149 43.883.664.571 Carried forward
98
Page 103
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PIUTANG SEWA OPERASI - NETO (Lanjutan) 7. OPERATING LEASE RECEIVABLES - NET
(Continued)
Akun ini terdiri dari: (Lanjutan) This account consists of: (Continued)
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Pihak ketiga Third parties
Lanjutan 39.308.219.149 43.883.664.571 Brought forward
PT Serikat Hantar Ekspedisi 4.357.500.503 2.654.018.949 PT Serikat Hantar Ekspedisi
PT Tiki Jalur Nugraha Ekakurir 2.733.600.322 3.326.096.063 PT Tiki Jalur Nugraha Ekakurir
PT Rejeki Damai Abadi 2.763.118.320 2.763.118.320 PT Rejeki Damai Abadi
PT Satu Kosong Tujuh 2.740.582.671 1.867.364.231 PT Satu Kosong Tujuh
PT Pintu Berkah Bersama 2.558.151.137 2.558.151.137 PT Pintu Berkah Bersama
PT Tunas Mendayung Group 2.503.350.586 2.503.350.586 PT Tunas Mendayung Group
PT Amartha Manunggal Prima 2.044.764.592 2.449.481.746 PT Amartha Manunggal Prima
PT Global Jet Express 1.950.347.000 1.806.798.996 PT Global Jet Express
PT Cipta Niaga Semesta 1.722.365.420 912.763.828 PT Cipta Niaga Semesta
PT Induk Lintas Nakhoda 1.614.823.500 2.079.595.399 PT Induk Lintas Nakhoda
PT Jet Nusa Mas 1.221.421.547 1.024.858.683 PT Jet Nusa Mas
PT Andiarta Muzizat 1.083.805.765 1.473.944.600 PT Andiarta Muzizat
PT Fast Food Indonesia Tbk 1.023.757.595 984.541.451 PT Fast Food Indonesia Tbk
PT Lentera Fajar Kemakmuran 826.591.000 545.382.500 PT Lentera Fajar Kemakmuran
PT Berkah Auto Raya 758.428.812 658.013.074 PT Berkah Auto Raya
PT Alam Dunia Istimewa 580.543.188 521.588.000 PT Alam Dunia Istimewa
PT Pinus Merah Abadi 574.680.300 637.489.650 PT Pinus Merah Abadi
PT Bangun Sahabat Tani 548.849.500 541.365.952 PT Bangun Sahabat Tani
PT Amanah Akhlak Mulia 383.825.000 678.124.000 PT Amanah Akhlak Mulia
PT Jumbo Gemilang Sejahtera 333.296.800 1.047.517.856 PT Jumbo Gemilang Sejahtera
PT Naku Logistict Indonesia 187.548.187 1.643.834.590 PT Naku Logistict Indonesia
PT Global Jet Cargo 160.854.323 636.104.063 PT Global Jet Cargo
PT Rizky Indra Transindo 13.330.000 1.399.076.837 PT Rizky Indra Transindo
PT Adi Sarana Armada Tbk 24.975.000 814.185.000 PT Adi Sarana Armada Tbk
Lain-lain (masing-masing di Others (each
bawah Rp500 juta) 31.772.430.466 13.863.292.901 below Rp500 million)
Jumlah pihak ketiga 103.741.160.683 93.273.722.983 Total third parties
Dikurangi penyisihan kerugian Less allowance for
penurunan nilai (29.915.584.856) (24.517.521.921) expected credit loss
Jumlah pihak ketiga - neto 73.825.575.827 68.756.201.062 Total third parties - net
99
Page 104
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PIUTANG SEWA OPERASI – NETO (Lanjutan) 7. OPERATING LEASE RECEIVABLES – NET
(Continued)
Rincian umur piutang sewa operasi adalah sebagai The details of aging of operating lease receivables
berikut: are as follows:
30 Juni / 31 Desember/
June 30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Pihak ketiga Third parties
Belum jatuh tempo 46.833.770.114 49.903.442.053 Current
Telah jatuh tempo: Past due:
Sampai dengan 30 hari 13.354.103.751 14.617.302.146 Up to 30 days
31 – 60 hari 4.480.806.534 6.638.918.272 31 – 60 days
61 – 90 hari 1.492.771.657 5.983.658.100 61 – 90 days
Lebih dari 90 hari 37.579.708.627 16.130.402.412 More than 90 days
Penyisihan kerugian penurunan Allowance for
nilai (29.915.584.856) (24.517.521.921) expected credit loss
Jumlah 73.825.575.827 68.756.201.062 Total
Perubahan penyisihan kerugian penurunan nilai Movements of allowance for ECLs on operating
piutang sewa operasi: lease receivables are as follows:
30 Juni / 31 Desember/
June 30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Saldo awal 24.517.521.921 18.299.276.514 Beginning balance
Penyisihan kerugian penurunan Provision for impairment loss
nilai tahun berjalan 5.600.000.000 6.360.000.000 for current year
Penghapusan (201.937.065) (141.754.593) Write-off
Saldo akhir 29.915.584.856 24.517.521.921 Ending balance
Manajemen berpendapat bahwa penyisihan atas Management believes that the allowance for
ECL nilai piutang sewa operasi adalah cukup untuk ECL on operating lease receivables is adequate to
menutup kerugian yang mungkin timbul dari tidak cover possible loss for uncollectible accounts.
tertagihnya piutang tersebut.
Piutang sewa operasi pada tanggal laporan posisi Operating lease receivables at the consolidated
keuangan konsolidasian dinyatakan dalam mata uang statement of financial position date are denominated
Rupiah. in Rupiah.
100
Page 105
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. KONTRAK ASURANSI DAN REASURANSI 8. INSURANCE AND REINSURANCE CONTRACT
a. Portofolio aset dan kewajiban kontrak a. Portfolios of insurance and reinsurance
asuransi dan reasuransi contract asset and liabilities
Pada akhir periode 30 Juni 2026 dan periode As of the end of the current period
sebelumnya 31 Desember 2025, komposisi June 30, 2026 and the prior period December 31,
liabilitas (aset) kontrak asuransi dan aset (liabilitas) 2025, the composition of insurance contract
kontrak reasuransi adalah sebagai berikut: liabilities (assets) and reinsurance contract assets
(liabilities) is as follows:
30 Juni/ June 30, 2026
Kontrak
Kontrak reasuransi yang
asuransi yang dimiliki/
Konsentrasi diterbitkan/ Reinsurance
berdasarkan Insurance contracts held Total/ Concentration by
Portofolio contracts issued Total portfolio
IDR IDR IDR
Kebakaran 283.746.854.392 283.779.223.617 (32.369.225) Fire
Kecelakaan 89.329.054.362 49.937.588.037 39.391.466.325 Accident
Kesehatan 107.976.788.420 82.953.287.800 25.023.500.620 Health
Kendaraan bermotor 132.184.125.091 43.239.540.314 88.944.584.777 Motor vehicles
Rangka kapal 111.261.929.146 136.465.220.874 (25.203.291.728) Marine hull
Pengangkutan 22.477.806.111 24.843.539.746 (2.365.733.635) Marine cargo
Lain-lain 129.887.713.155 176.609.044.486 (46.721.331.331) Others
Total 876.864.270.677 797.827.444.874 79.036.825.803 Total
31 Desember 2025/ December 31, 2025
Kontrak
Kontrak reasuransi yang
asuransi yang dimiliki/
Konsentrasi diterbitkan/ Reinsurance
berdasarkan Insurance contracts held Total/ Concentration by
Portofolio contracts issued Total portfolio
IDR IDR IDR
Kebakaran 821.333.900.817 530.184.139.160 291.149.761.657 Fire
Kecelakaan 185.300.279.648 104.737.850.924 80.562.428.724 Accident
Kesehatan 176.417.878.233 104.899.099.993 71.518.778.240 Health
Kendaraan bermotor 276.680.130.383 214.796.431.071 61.883.699.312 Motor vehicles
Rangka kapal 216.825.388.987 173.087.889.707 43.737.499.280 Marine hull
Pengangkutan 52.731.886.595 26.114.805.003 26.617.081.592 Marine cargo
Lain-lain 271.550.005.827 241.386.377.484 30.163.628.343 Others
Total 2.000.839.470.490 1.395.206.593.342 605.632.877.148 Total
101
Page 106
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. KONTRAK ASURANSI DAN REASURANSI 8. INSURANCE AND REINSURANCE CONTRACT
(Lanjutan) (Continued)
a. Portofolio aset dan kewajiban kontrak a. Portfolios of insurance and reinsurance
asuransi dan reasuransi (Lanjutan) contract asset and liabilities (Continued)
30 Juni /June 30, 2026
(Tidak Diaudit/ Unaudited)
Konsentrasi Klaim asuransi Klaim reasuransi Concentration
yang terjadi/ yang terjadi/
berdasarkan Insurance claim Reinsurance claim Total/ by
portofolio incurred incurred Net portfolio
Kendaraan bermotor 38.223.246.188 1.356.296.438 36.866.949.750 Motor vehicles
Kesehatan 14.339.729.901 11.783.214.859 2.556.515.042 Health
Kebakaran 429.315.272.037 594.299.494.436 (164.984.222.399) Fire
Rangka kapal 448.561.865.407 479.196.899.460 (30.635.034.053) Marine hull
Pengangkutan 34.423.057.884 37.380.137.019 (2.957.079.135) Marine cargo
Kecelakaan 29.296.573.616 23.602.228.373 5.694.345.243 Accident
Lain-lain 271.508.858.979 257.454.871.302 14.053.987.670 Others
Total 1.265.668.604.004 1.405.073.141.887 (139.404.537.882) Total
31 Desember 2025/ December 31, 2025 (Diaudit / Unaudited)
Klaim asuransi Klaim reasuransi
Konsentrasi yang terjadi/ yang terjadi/
berdasarkan Insurance Claim Reinsurance Total/ Concentration by
Portofolio Inccured Claim Incurred Total portfolio
IDR IDR IDR
Kebakaran 455.320.265.080 793.614.636.935 (338.294.371.855) Fire
Rangka kapal 383.442.650.141 440.826.032.062 (57.383.381.921) Marine hull
Kendaraan bermotor 17.327.395.632 1.361.147.857 15.966.247.775 Motor vehicles
Kecelakaan 20.733.365.191 39.783.373.803 (19.050.008.612) Accident
Pengangkutan 9.963.530.822 43.182.400.018 (33.218.869.196) Marine cargo
Kesehatan 23.951.035.549 96.087.951.467 (72.136.915.918) Health
Lain-lain 198.094.602.239 247.934.141.877 (49.839.539.638) Others
Total 1.108.832.844.654 1.662.789.684.019 (553.956.839.365) Total
b. Aset Asuransi untuk Sisa Pertanggungan b. Insurance Contract Assets Remaining Coverage
Aset asuransi untuk sisa pertanggungan Insurance contract assets for remaining coverage
mencerminkan nilai kontrak asuransi yang masih represent the carrying amount of insurance
dalam periode pertanggungan pada tanggal contracts within the coverage period at the
pelaporan, yang diukur sesuai dengan ketentuan reporting date, measured in accordance with
PSAK 117. SFAS 117.
102
Page 107
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. KONTRAK ASURANSI DAN REASURANSI 8. INSURANCE AND REINSURANCE CONTRACT
(Lanjutan) (Continued)
b. Aset Asuransi untuk Sisa Pertanggungan b. Insurance Contract Assets Remaining Coverage
(Lanjutan) (Continued)
Nilai tersebut didasarkan pada estimasi arus kas These amounts are based on estimates of future
masa depan, termasuk premi yang akan diterima cash flows, including premiums to be received
serta biaya terkait, dan diakui secara sistematis and related costs, and are recognized
selama periode pertanggungan. systematically over the coverage period.
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Saldo awal 1.395.206.593.342 852.058.614.015 Beginning balance
Premi asuransi yang masih Insurance premiums
harus diterima 134.084.710.495 1.708.416.684.545 receivable
Pendapatan asuransi yang Insurance revenue
diakui (540.256.697.191) (948.266.780.208) recognized
Amortisasi Amortization of acquisition
biaya akuisisi (191.207.161.772) (217.001.925.010) cash flows
Saldo akhir 797.827.444.874 1.395.206.593.342 Ending balance
Estimasi Arus Kas Expected Cash Flow
Estimasi arus kas mencerminkan proyeksi Expected cash flows represent projections of
arus kas yang diharapkan timbul dari kontrak cash inflows and outflows arising from
asuransi, yang disusun berdasarkan asumsi insurance contracts, based on assumptions
yang berlaku pada tanggal pelaporan dan prevailing at the reporting date, and are used
digunakan sebagai dasar dalam pengukuran as a basis for measuring insurance contract
liabilitas asuransi. liabilities.
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Estimasi premi yang akan Estimated premiums to be
dibayar 129.951.054.464 872.417.287.144 paid
Estimasi biaya akuisisi (13.269.995.949) (12.339.077.683) Expected claims handling
Estimasi arus kas bersih 116.681.058.515 860.078.209.461 Expected net cash flows
c. Aset Asuransi untuk Klaim Terjadi c. Insurance Contract Assets Incurred Claims
Estimasi Terbaik Aset Asuransi Best Estimate Asset
Aset asuransi untuk klaim terjadi diukur Insurance assets for remaining coverage are
berdasarkan estimasi terbaik atas arus kas measured based on premiums received,
masuk masa depan yang diharapkan dari adjusted for insurance acquisition cash flows,
klaim yang telah terjadi, termasuk klaim yang and subsequently amortised to profit or loss
telah dilaporkan namun belum diselesaikan as insurance revenue over the coverage
dan klaim IBNR. period.
103
Page 108
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. KONTRAK ASURANSI DAN REASURANSI 8. INSURANCE AND REINSURANCE CONTRACT
(Lanjutan) (Continued)
c. Aset Asuransi untuk Klaim Terjadi (Lanjutan) c. Insurance Contract Assets Incurred Claims
(Continued)
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Klaim dilaporkan Reported but not
belum dibayar 1.175.519.278.930 1.427.938.572.746 settled claims
Klaim terjadi belum Incurred but not
dilaporkan 229.553.862.957 234.851.111.273 reported
Estimasi terbaik
klaim yang dapat Best estimate of
dipulihkan 1.405.073.141.887 1.662.789.684.019 recoverable claims
d. Liabilitas Asuransi untuk Sisa Pertanggungan d. Insurance Contract Liabilities For Remaining
Coverage
Liabilitas asuransi untuk sisa pertanggungan Insurance contract liabilities for remaining
mencerminkan kewajiban entitas atas kontrak coverage represent the entity’s obligations for
asuransi yang masih berada dalam periode insurance contracts within the coverage period at
pertanggungan pada tanggal pelaporan, yang the reporting date, measured in accordance with
diukur sesuai dengan ketentuan PSAK 117. Nilai SFAS 117. These amounts are based on estimates
tersebut didasarkan pada estimasi arus kas masa of future cash flows, including premiums
depan, termasuk premi yang telah diterima serta received and related costs, and are recognized
biaya terkait, dan diakui secara sistematis selama systematically over the coverage period.
periode pertanggungan.
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Saldo awal 2.000.839.470.490 1.278.839.345.430 Beginning balance
Premi diterima selama periode Premiums received during
berjalan (936.342.836.510) 1.695.792.233.460 the period
Pendapatan asuransi yang Insurance revenue
diakui (176.913.951.476) (984.049.642.799) recognized
Amortisasi biaya akuisisi (10.718.411.826) 10.257.534.399 Amortization of acquisition
Saldo akhir 876.864.270.677 2.000.839.470.490 Ending balance
Estimasi Arus Kas Expected Cash Flow
Estimasi arus kas mencerminkan proyeksi arus Expected cash flows represent projections of
kas masa depan yang diharapkan timbul dari future cash inflows and outflows arising from
kontrak asuransi, yang meliputi estimasi premi insurance contracts, including estimated
yang akan diterima serta biaya terkait secara premiums to be received and directly attributable
langsung. Estimasi tersebut disusun berdasarkan costs. These estimates are based on assumptions
asumsi yang berlaku pada tanggal pelaporan dan prevailing at the reporting date and are used as a
digunakan sebagai dasar dalam pengukuran aset basis for measuring insurance contract assets.
asuransi.
104
Page 109
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. KONTRAK ASURANSI DAN REASURANSI 8. INSURANCE AND REINSURANCE CONTRACT
(Lanjutan) (Continued)
d. Liabilitas Asuransi untuk Sisa Pertanggungan d. Insurance Contract Liabilities For Remaining
(Lanjutan) Coverage (Continued)
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Estimasi premi yang akan Estimated premiums to be
diterima 390.893.615.670 830.904.939.832 received
Estimasi biaya akuisisi (66.010.310.796) (89.804.790.369) Expected acquisition
Estimasi arus kas bersih 324.883.304.874 741.100.149.463 Expected net cash flows
e. Liabilitas Asuransi untuk Klaim Terjadi e. Insurance Contract Liability Incurred Claims
Estimasi Terbaik Liabilitas Asuransi Best Estimate Liability
Liabilitas asuransi untuk klaim yang telah terjadi Insurance contract liabilities for incurred claims
mencerminkan kewajiban entitas atas klaim yang represent the entity’s obligations for claims arising
timbul dari peristiwa yang telah terjadi sampai from events that have occurred up to the reporting
dengan tanggal pelaporan, baik yang telah date, including both reported claims and incurred
dilaporkan maupun yang belum dilaporkan but not reported (IBNR) claims. These liabilities
(IBNR). Liabilitas ini diukur berdasarkan estimasi are measured based on the best estimate of future
terbaik atas arus kas masa depan yang diperlukan cash flows required to settle the obligations,
untuk menyelesaikan kewajiban tersebut, including related claims handling expenses.
termasuk biaya penanganan klaim terkait.
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Klaim dilaporkan belum Reported but not
dibayar 1.023.500.367.433 866.977.409.164 settled claims
Klaim terjadi belum Incurred but not
dilaporkan 242.168.236.572 241.855.435.490 reported
Total 1.265.668.604.005 1.108.832.844.654 Total
Rincian Kontrak Asuransi (Arus Kas Details of Insurance Contract (Discounted
Diskonto) Cash Flows)
Rincian liabilitas kontrak asuransi (arus kas Detail of insurance contract liabilities
diskonto) untuk periode yang berakhir pada (discounted cash flow) for the end of period
30 Juni 2026 dan 31 Desember 2025 sebagai June 30, 2026 and December 31, 2025 as
berikut: below:
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
1 Tahun atau kurang 625.871.206.045 798.216.704.824 1 Year or Less
> 1 Tahun - 2 Tahun 67.323.393.459 231.526.191.525 >1 Year – 2 years
> 2 Tahun - 3 Tahun 66.988.612.658 111.018.364.680 2 Year – 3 Years
Jumlah 760.183.212.162 1.140.761.261.029 Total
105
Page 110
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. UANG MUKA DAN BEBAN DIBAYAR DI 9. ADVANCES AND PREPAID EXPENSES
MUKA
30 Juni / June 31 Desember/
30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Uang muka: Advances for:
Pembelian bahan Material purchase for
Greenhouse 25.329.825.670 3.177.942.553 Greenhouse
Pembelian kendaraan 20.817.907.552 300.250.000 Purchases of vehicles
Pembelian aset 20.867.850 1.961.587.821 Purchases of assets
Lain-lain 1.032.441.206 3.563.179.515 Others
Beban dibayar di muka: Prepaid expenses:
Asuransi pihak ketiga 12.912.267.046 21.046.473.451 Insurance third parties
Sewa 820.303.265 191.839.982 Rent
Underwriting - 106.023.045 Underwriting
Lain-lain 10.704.316.187 1.742.539.447 Others
Total 71.637.928.777 32.089.835.814 Total
Sewa dibayar di muka merupakan pembayaran di Prepaid rental represents prepaid payment of building
muka atas sewa bangunan untuk keperluan operasional rental for Group’s operational purpose.
Grup.
Underwriting merupakan biaya survei yang Underwriting represents survey fees incurred by
dikeluarkan oleh Grup sebelum adanya penutupan the Group before the customer’s insurance policy
polis asuransi nasabah. closed.
Pembayaran uang muka untuk pembelian bahan Advance payments for the purchase of Greenhouse
bangunan Greenhouse kepada Beijing Kingpeng building materials to Beijing Kingpeng International
International Hi-Tech Corporation dan Netafim Hi-Tech Coporation and Netafim (Thailand) Co., Ltd.
(Thailand) Co., Ltd.
Uang muka dan beban dibayar di muka dinyatakan Advances and prepaid expenses are denominated
dalam mata uang Rupiah. in Rupiah.
106
Page 111
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
INTERIM(Lanjutan) (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP - NETO 10. PROPERTY AND EQUIPMENT - NET
Rincian aset tetap adalah sebagai berikut: The details of property and equipment are as follows:
30 Juni/ June 30, 2026
31 Desember 2025/ Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Juni 30/
December 31, 2025 Additions Deductions Reclassification Revaluation June 30, 2026
Harga Perolehan Acquisition Cost
Kepemilikan langsung Direct ownership
Tanah 154.270.002.494 - - - - 154.270.002.494 Land
Bangunan 265.918.589.504 - - - 265.918.589.504 Buildings
Peralatan Kantor 32.510.469.671 1.862.765.699 - 551.036.380 - 34.924.271.750 Office equipment
Perabotan Kantor 8.411.722.635 165.313.856 (1.288.952.787) - 7.288.083.704 Furniture and fixtures
Mesin 9.202.908.780 - - - - 9.202.908.780 Machineries
Kendaraan 1.982.571.875.815 105.666.484.885 (113.632.000.000) - - 1.974.606.060.700 Vehicles
Aset hak-guna Right-of-use asets
Gedung kantor 17.376.334.180 1.001.179.690 - - - 18.377.513.870 Office buildings
Kendaraan sewa 3.391.802.646 - - 421.573.717 - 3.813.376.363 Vehicles held for rental
Aset Dalam Pembangunan Construction in Progress
Bangunan 5.727.916.364 2.517.299.123 - 1.907.618.462 (3.830.676) 10.149.003.274 Buildings
Renovasi Kantor 11.504.688.849 245.411.233 - - - 11.750.100.082 Office Renovations
Total 2.490.886.310.938 111.458.454.486 (113.632.000.000) 1.591.275.772 (3.830.676) 2.490.299.910.520 Total
107
Page 112
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
INTERIM(Lanjutan) (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP – NETO (Lanjutan) 10. PROPERTY AND EQUIPMENT – NET (Continued)
Rincian aset tetap adalah sebagai berikut: (Lanjutan) The details of property and equipment are as follows: (Continued)
30 Juni/ June 30, 2026
31 Desember 2025/ Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Juni 30/
December 31, 2025 Additions Deductions Reclassification Revaluation June 30, 2026
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung Direct ownership
Bangunan 31.684.330.937 7.126.785.277 - 40.616.392 - 38.851.732.605 Buildings
Peralatan Kantor 19.037.388.083 2.872.082.335 - (89.936.128) - 21.819.534.290 Office equipment
Perabotan Kantor 4.368.778.984 464.531.867 - (121.925.348) - 4.711.385.503 Furniture and fixtures
Mesin 1.386.296.260 316.537.249 - - - 1.702.833.509 Machineries
Kendaraan 1.886.455.011 98.348.099.579 (3.217.548.692) 211.861.476 - 97.228.867.374 Vehicles
Aset hak-guna Right-of-use assets
Gedung kantor 6.708.664.296 1.930.663.620 - 781.305.010 - 9.420.632.926 Office buildings
Kendaraan sewa 3.485.069.699 - - (781.305.010) - 2.703.764.689 Vehicles held for rental
Aset Dalam Pembangunan Construction in Progress
Bangunan 40.616.392 - - (40.616.392) - - Buildings
Renovasi Kantor 2.356.582.441 378.471.013 - - - 2.735.053.454 Office Renovations
Total 70.954.182.103 111.437.170.939 (3.217.548.692) - - 179.173.804.349 Total
Nilai Tercatat 2.419.932.128.835 2.311.126.106.171 Carrying Amount
108
Page 113
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
INTERIM(Lanjutan) (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP – NETO (Lanjutan) 10. PROPERTY AND EQUIPMENT – NET (Continued)
Rincian aset tetap adalah sebagai berikut: (Lanjutan) The details of property and equipment are as follows: (Continued)
31 Desember 2025/ December 31, 2025
31 Desember
31 Desember 2024/ Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ 2025/
December 31, 2024 Additions Deductions Reclassification Revaluation December 31, 2025
Harga Perolehan Acquisition Cost
Kepemilikan langsung Direct ownership
Tanah 147.060.978.627 216.008.647 – 6.798.435.220 194.580.000 154.270.002.494 Land
Bangunan 172.207.833.019 23.750.196.041 – 69.960.560.444 – 265.918.589.504 Buildings
Peralatan Kantor 28.955.043.802 3.206.268.205 – 349.157.664 – 32.510.469.671 Office equipment
Perabotan Kantor 14.017.490.746 – (68.122.125) (5.537.645.986) – 8.411.722.635 Furniture and fixtures
Mesin 127.300.000 1.060.073.020 – 8.015.535.760 – 9.202.908.780 Machineries
Kendaraan 1.824.418.930.215 674.305.622.435 (355.485.947.666) (127.226.963) (160.539.502.206) 1.982.571.875.815 Vehicles
Aset hak-guna Right-of-use asets
Gedung kantor 15.131.723.159 2.244.611.021 – – – 17.376.334.180 Office buildings
Kendaraan sewa – 3.391.802.646 – – – 3.391.802.646 Vehicles held for rental
Aset Dalam Pembangunan Construction in Progress
Bangunan 39.792.549.020 16.653.069.997 – (50.717.702.653) – 5.727.916.364 Buildings
Renovasi Kantor 1.255.610.321 12.748.892.234 – (2.499.813.706) – 11.504.688.849 Office Renovations
Total 2.242.967.458.909 737.576.544.246 (355.554.069.791) 26.241.299.780 (160.334.922.206) 2.490.886.310.938 Total
109
Page 114
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
INTERIM(Lanjutan) (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP – NETO (Lanjutan) 10. PROPERTY AND EQUIPMENT – NET (Continued)
Rincian aset tetap adalah sebagai berikut: (Lanjutan) The details of property and equipment are as follows: (Continued)
31 Desember 2025/ December 31, 2025
31 Desember 2024/ Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ 31 Desember 2025/
December 31, 2024 Additions Deductions Reclassification Revaluation December 31, 2025
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung Direct ownership
Bangunan 13.833.043.703 17.851.287.234 – ̶ – 31.684.330.937 Buildings
Peralatan Kantor 15.494.063.009 3.479.711.589 – 63.613.485 – 19.037.388.083 Office equipment
Perabotan Kantor 4.067.932.053 300.846.931 – ̶ – 4.368.778.984 Furniture and fixtures
Mesin 110.061.486 1.276.234.774 – ̶ – 1.386.296.260 Machineries
Kendaraan 734.383.863 1.226.493.273 (74.422.125) ̶ – 1.886.455.011 Vehicles
Aset hak-guna Right-of-use assets
Gedung kantor 3.830.206.247 2.878.458.049 – ̶ – 6.708.664.296 Office buildings
Kendaraan sewa – 193.362.339.436 (19.898.232.972) (63.613.485) (169.915.423.280) 3.485.069.699. Vehicles held for rental
Aset Dalam Pembangunan Construction in Progress
Bangunan – 40.616.392 – – 40.616.392 Buildings
Renovasi Kantor 314.718.382 2.041.864.059 – ̶ 2.356.582.441 Office Renovations
Total 38.384.408.743 222.457.851.737 (19.972.655.097) ̶ (169.915.423.280) 70.954.182.103 Total
Nilai Tercatat 2.204.583.050.166 2.419.932.128.835 Carrying Amount
110
Page 115
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP – NETO (Lanjutan) 10. PROPERTY AND EQUIPMENT – NET (Continued)
Laba dari penjualan aset tetap diakui sebagai Gain on sale of property and equipment is
bagian dari “Penghasilan (Beban) Lain-lain” pada recognized as part of “Other Income (Expenses)”
laporan laba rugi. in the statement of profit or loss.
Keuntungan dari klaim asuransi diakui sebagai bagian Gain from insurance claim is recognized as part of
dari “Penghasilan (Beban) Lain-lain” pada laporan “Other Income (Expenses)” in the statement of profit
laba rugi dan penghasilan komprehensif lain. or loss and other comprehensive income.
Aset tetap - kendaraan telah diasuransikan terhadap Property and equipment - vehicles were insured
risiko kebakaran, pencurian dan risiko lainnya against fire, theft and other risks to some insurance
kepada beberapa perusahaan asuransi dengan companies. The details are as follows:
rincian sebagai berikut:
30 Juni / June 31 Desember/
30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
PT Asuransi Umum Mega 1.024.920.246.361 857.776.467.716 PT Asuransi Umum Mega
PT Asuransi Multi PT Asuransi Multi
Artha Guna Tbk 895.982.696.325 861.222.946.399 Artha Guna Tbk
PT Malacca Trust PT Malacca Trust
Wuwungan Insurance Tbk - 113.218.746.745 Wuwungan Insurance Tbk
Jumlah 1.920.902.942.686 1.832.218.160.860 Total
111
Page 116
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP – NETO (Lanjutan) 10. PROPERTY AND EQUIPMENT – NET (Continued)
Penilaian atas nilai wajar aset tetap Grup berupa tanah The revaluation of the Group’s land and vehicles was
dan kendaraan dilakukan oleh penilai independen, performed by independent appraisers, KJPP Budi,
KJPP Budi, Edy, Saptono & Rekan untuk tanggal Edy, Saptono & Rekan for December 31, 2025 as
31 Desember 2025 dalam laporannya tertanggal follows:
sebagai berikut:
2025 2024
BPT 23 Februari 2026/ 11 Februari 2025/ BPT
February 23, 2026 February 11, 2025
Pada tahun 2025 penilaian atas nilai wajar aset tetap In 2025, a fair value assessment of fixed assets was
dilakukan terhadap aset tetap yang dimiliki oleh conducted for the fixed assets owned by BPT. In
BPT. Dalam penentuan revaluasi manajemen determining the revaluation, management
mempertimbangkan karakteristik aset tetap yang considered into account the characteristics of the
dimiliki oleh masing-masing entitas anak. fixed assets owned by each subsidiary.
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Aset tetap BPT berupa tanah dan kendaraan, dinyatakan The BPT property and equipment of land and vehicles
berdasarkan nilai wajarnya masing-masing sebesar as are recorded at fair value amounting to
Rp2.057.765.272.000 dan Rp1.901.341.000.000 Rp2,057,765,272,000 and Rp1,901,341,000,000,
berdasarkan laporan penilaian independen Kantor Jasa respectively, which are determined based on
Penilai Publik Budi, Edy, Saptono dan Rekan, independent appraisal report of Independent Public
penilai independen, yang dalam Laporannya Appraiser Budi, Edy, Saptono dan Rekan, independent
No 00212/2.0033-02/PI/06/0225/1/II/2026 tertanggal appraisers, according to their Report No.
23 Februari 2026 untuk tahun 2025 dan 00212/2.0033-02/PI/06/0225/1/II/2026
No 00101/2.0033-02/PI/06/0225/1/II/2025 tertanggal dated February 23, 2026 for 2025 and
11 Februari 2025 untuk tahun 2024, dengan No. 00101/2.0033-02/PI/06/0225/1/II/2025 dated
menggunakan metode pendekatan pendapatan dan February 11, 2025 for 2024, with the valuation method
pasar. of income and market approach.
Berdasarkan laporan penilaian tersebut, penilaian Based on the appraisal report, the valuation was
dilakukan sesuai Standar Penilaian Indonesia (SPI) determined in accordance with the Indonesian
yang ditentukan berdasarkan transaksi terkini dalam Appraisal Standards (SPI), referring to recent arm’s
ketentuan yang wajar dan Peraturan Otoritas Jasa length transaction and Regulation of Financial
Keuangan No. 28/POJK.04/2021 tentang Penilaian Services Authority No. 28/POJK.04/2021 regarding
dan Penyajian Laporan Penilaian Properti di Pasar Valuation and Presentation of Property Valuation
Modal. Report in Capital Market.
112
Page 117
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP – NETO (Lanjutan) 10. PROPERTY AND EQUIPMENT – NET (Continued)
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
(Lanjutan) (Continued)
Nilai wajar tanah dan kendaraan BPT dikategorikan The fair value of the BPT’s land and vehicles is
sebagai tingkat 2 dan tidak ada perpindahan antar categorized as level 2 and there was no inter-level
tingkat atas pengukuran nilai wajar selama tahun transfers of fair value measurement during the
berjalan. current year.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As at June 30, 2026 and December 31, 2025, there
tidak terdapat aset tetap sementara yang tidak are no assets that are temporarily out of use and
dipakai dan dihentikan dari penggunaannya. retired from use.
Manajemen berpendapat tidak terdapat kejadian atau Management believes that there are no events or
perubahan keadaan yang mengindikasikan penurunan changes in circumstances which may indicate
nilai aset tetap. impairment in value of property and equipment.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As at June 30, 2026 and December 31, 2025, BPT
BPT memiliki 4 (empat) bidang tanah yang terletak owned 4 (four) parcels of land located in
di Palembang, Tangerang dan Surabaya dengan hak Palembang, Tangerang and Surabaya with “Hak
legal berupa sertifikat Hak-Guna Bangunan (HGB) Guna Bangunan” (HGB) certificates which have
yang berjangka waktu 30 (tiga puluh) tahun yang useful lives of 30 (thirty) years and will mature on
akan jatuh tempo antara tahun 2041 – 2051. years between 2041 – 2051.
Manajemen berpendapat tidak terdapat masalah Management believes there is no issue with the
dengan perpanjangan HGB, karena seluruh tanah extension of HGB, since all the land were acquired
diperoleh secara sah dan didukung dengan bukti legally and supported by sufficient evidence of
kepemilikan yang memadai. ownership.
Aset tetap BPT, yaitu dua bidang tanah seluas 1.942 Property and equipment of BPT, consisting of two
dan 6.590 meter persegi dengan SHGB No. 00834, parcels of land of 1,942 and 6,590 square meters with
00835, 00836, 01040, 01041, 01042, 01599, 01600 dan SHGB No. 00834, 00835, 00836, 01040, 01041, 01042,
01601 yang berlokasi di Jalan Lengkong Gudang 01599, 01600 and 01601 located in Jalan Lengkong
Timur, Serpong, Tangerang Selatan, Banten, sebidang Gudang Timur, Serpong, Tangerang Selatan, Banten,
tanah seluas 552 meter persegi dengan SHGB a parcel of land of 552 square meters with SHGB
No. 03050 yang berlokasi di Sukolilo, Surabaya, Jawa No. 03050 located in Sukolilo, Surabaya, East Java,
Timur, dan sebidang tanah seluas 1.920 meter persegi and a parcel of land of 1,920 square meters with SHGB
dengan SHGB No. 8446 yang terletak di Talang No. 8446 which located in Talang Kelapa, Palembang,
Kelapa, Palembang, Sumatra Selatan, digunakan South Sumatra, are pledged as collateral for short-term
sebagai jaminan utang bank jangka pendek dan utang bank loan and long-term bank loan.
bank jangka panjang.
113
Page 118
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP – NETO (Lanjutan) 10. PROPERTY AND EQUIPMENT – NET (Continued)
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
(Lanjutan) (Continued)
Aset tetap BPT, yaitu beberapa kendaraan sewa Property and equipment of BPT, consisting of
dan kendaraan kantor, digunakan sebagai jaminan several vehicles for lease and office vehicles are
atas utang bank jangka panjang dan utang used as collateral for long-term bank loan and
pembiayaan konsumen. consumer financing payables.
PT Sweet Greens Indonesia PT Sweet Greens Indonesia
Aset tetap PT Sweet Greens Indonesia berupa PT Sweet Greens Indonesia property and equipment of
bangunan, pada tanggal 31 Desember 2025 dinyatakan building as at December 31, 2025 is recorded at fair
berdasarkan nilai wajarnya sebesar Rp210.083.400.000 value amounting to Rp210,083,400,000 resulting in a
mengakibatkan penurunan nilai aset sebesar decrease in asset value of Rp2,820,282,042. Which is
Rp.2.820.282.042 berdasarkan Laporan Penilaian determined based on independent appraisal report of
Independen Kantor Jasa Penilai Publik Rosano Independent Public Appraiser Rosano dan Rekan,
dan Rekan, Penilai Independen, yang dalam Independent Pppraisers, according to their
Laporannya No. 059/PP/KJPP-RR/XII/2026 tertanggal Report No. 059/PP/KJPP-RR/XII/2026 dated
14 Januari 2026 dengan menggunakan metode January 14, 2026, with the valuation method of income
pendekatan nilai pasar. Penilaian KJPP bertujuan untuk and market approach. The valuation independent
kepentingan peminjaman utang pada PT Bank Victoria appraisal report was performed for the purpose of
International Tbk. supporting the Company’s loan facility application to
PT Bank Victoria International Tbk.
11. UTANG BANK 11. BANK LOANS
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Pihak ketiga Third Parties
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 1.097.280.384.131 1.058.769.235.339 (Persero) Tbk
PT Bank Victoria PT Bank Victoria
International Tbk 226.900.915.238 242.941.670.769 International Tbk
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia 1906 Tbk 26.918.279.232 34.640.909.626 Indonesia 1906 Tbk
PT Bank Central Asia Tbk - 44.147.506.483 PT Bank Central Asia Tbk
PT Bank Victoria Syariah - - PT Bank Victoria Syariah
Total 1.351.099.578.601 1.380.499.322.217 Total
114
Page 119
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Victoria Syariah PT Bank Victoria Syariah
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Berdasarkan Surat Pemberitahuan Persetujuan Based on Notification Letter of Financing
Pembiayaan No. 212/DKJP/XI/2019 tanggal Facilities Approval No. 212/DKJP/XI/2019, dated
12 November 2019 dari Victoria Syariah, BPT November 12, 2019 from Victoria Syariah, BPT
memperoleh fasilitas kredit berupa PMK Musyarakah obtained a credit facility in the form of Musharaka
(Revolving), yang peruntukannya adalah sebagai PMK (Revolving), the designation of which was as
modal kerja BPT sebesar Rp25.000.000.000, dengan working capital, amounting to Rp25,000,000,000,
jangka waktu pinjaman selama 12 bulan dan bagi hasil with a loan period of 12 months and profit sharing of
sebesar 11% efektif per tahun dengan porsi syirkah 11% effective per year with syirkah portion of 9.09%
sebesar 9,09% bank dan 90,91% nasabah. of bank and 90.91% of customers.
Berdasarkan Surat No. 086/DBIS/XI/2024 tanggal Based on Letter No. 086/DBIS/XI/2024 dated
28 November 2024, jangka waktu pembiayaan November 28, 2024, the financing period were
diperpanjang selama 12 bulan sejak tanggal extended for 12 months from November 21, 2024 until
21 November 2024 sampai dengan tanggal November 21, 2025, with profit sharing of 8.5% per
21 November 2025, dengan bagi hasil sebesar 8,5% year.
per tahun.
Berdasarkan Surat No. 026/DBIS/II/2025 tanggal Based on Letter No. 026/DBIS/II/2025 dated
10 Februari 2025, BPT telah menerima persetujuan February 10, 2025, BPT has received the approval for
untuk penutupan fasilitas kredit PMK Musyarakah di closing the PMK Musyarakah credit facility from PT
PT Bank Victoria Syariah dan telah melunasi seluruh Bank Victoria Syariah and fully settled the remaining
sisa utang pada tanggal 2 Januari 2025. outstanding balance on January 2, 2025.
Fasilitas ini dijaminkan dengan sebagai berikut: This facility is secured as follows:
• Piutang sewa operasi BPT sebesar 110% dari • BPT‘s operating lease receivables amounting to
pinjaman Bank; 110% of the Bank loan;
• Jaminan Grup dari PT Batavia Prosperindo • Corporate Guarantee from PT Batavia
Makmur yang nantinya akan diganti dengan Prosperindo Makmur will be later be
PT Batavia Prosperindo Internasional Tbk replaced by PT Batavia Prosperindo
pada tahun 2024 dan PT Batavia Internasional Tbk for 2024 and PT Batavia
Prosperindo Makmur pada tahun 2023; Prosperindo Makmur for 2023;
• Cross collateral guarantee dengan fasilitas yang • Cross collateral guarantee with the facility that
Grup peroleh dari PT Bank Victoria the Group obtained from PT Bank Victoria
International Tbk yaitu Sertifikat Hak-Guna International Tbk which is Building Rights Titles
Bangunan (SHGB) No. 00834, 00835, dan (SHGB) No. 00834, 00835, and 00836 located
00836 yang terletak di Jalan Lengkong Gudang at Jalan Lengkong Gudang Timur, Serpong,
Timur, Serpong, Tangerang Selatan, Banten Tangerang Selatan, Banten owned by BPT.
milik BPT.
115
Page 120
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Victoria International Tbk PT Bank Victoria International Tbk
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Berdasarkan Surat No. 435/SPK/CBG-VIC/VII/2025 Based on Letter No. 435/SPK/CBG-VIC/VII/2025
tanggal 4 Juli 2025. BPT memperoleh perpanjangan dated July 4, 2025, BPT obtained an extension from
fasilitas dari Victoria atas fasilitas RKKK dengan Victoria as on RKKK facility with a credit limit
jumlah pagu kredit sebesar Rp20.000.000.000 untuk amounting to Rp20,000,000,000 for the Company’s
modal kerja operasional Perusahaan. Fasilitas ini working capital. This facility bear interest at 8.25%
dikenai suku bunga sebesar 8,25% efektif pertahun effective per annum and will be due on June 6, 2026.
dan fasilitas kredit ini akan berakhir pada tanggal
6 Juni 2026.
Fasilitas ini dijaminkan dengan SHGB No. 00834, These facilities are secured by SHGB No. 00834,
00835, 00836 yang terletak di Jalan Lengkong 00835, 00836 which located at Jalan Lengkong
Gudang Timur, Serpong, Tangerang Selatan, Banten Gudang Timur, Serpong, Tangerang Selatan, Banten
dan SHGB No. 8446 yang terletak di Talang Kelapa, and SHGB No. 8446 which located in Talang Kelapa,
Palembang, Sumatra Selatan, milik BPT dan Jaminan Palembang, South Sumatra, owned by BPT and
Perusahaan dari PT Batavia Prosperindo Internasional Corporate Guarantee from PT Batavia Prosperindo
Tbk . Internasional Tbk .
Atas fasilitas-fasilitas pinjaman tersebut. BPT tanpa In accordance with these facilities. BPT. without
persetujuan dari Victoria dilarang melakukan Victoria’s approval. is prohibited from doing the
hal- hal berikut: following:
• menggunakan fasilitas kredit yang diterima • use credit facility for different purposes other
selain dari tujuan dan keperluan yang telah than what have been agreed upon;
disepakati;
• penjualan atau pemindahtanganan hak atas • perform merger, acquisition, and sale or
kekayaan BPT. Penjualan/pelepasan transfer BPT’s right of wealth. Sales/disposal
dikecualikan untuk kegiatan usaha rutin BPT excluded for BPT’s routine business activities
(peremajaan kendaraan); (vehicle rejuvenation);
• mengubah Anggaran Dasar BPT; • amend BPT’s Articles of Association;
• mengikatkan diri sebagai penjamin (Jaminan • bind itself as guarantor (Corporate Guarantee)
BPT) kepada pihak lain; to other parties;
• melakukan pelunasan pinjaman pemegang • settle due to shareholders or related parties;
saham atau pihak berelasi;
• membagikan dividen selama jangka waktu • distribute dividends within facility period;
fasilitas;
• memperoleh pinjaman kredit baru dari pihak • obtain new credit facility from other parties
lain. kecuali untuk transaksi dagang yang lazim except for ordinary trade transactions or
atau pinjaman subordinasi dari pemegang subordinated loans from shareholders;
saham;
116
Page 121
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Victoria International Tbk (Lanjutan) PT Bank Victoria International Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (Lanjutan) PT Batavia Prosperindo Trans Tbk (Continued)
Atas fasilitas-fasilitas pinjaman tersebut. BPT In accordance with these facilities. BPT. without
tanpa persetujuan dari Victoria dilarang Victoria’s approval. is prohibited from doing the
melakukan hal- hal berikut: (Lanjutan) following: (Continued)
• melakukan perluasan atau penyempitan usaha • make a business expansion or regression that
yang dapat memengaruhi pengembalian jumlah may affect the return of the amount owed to
utang kepada Victoria; Victoria;
• melakukan investasi lainnya yang tidak • make other investments which are not in
mempunyai hubungan dengan usaha yang conformity with BPT’s business. except the
dijalankan BPT. kecuali investasi lainnya yang other investments which already exist;
telah ada saat ini;
• mengajukan permohonan pailit atau penundaan • submit a bankruptcy or delay the debt payment;
pembayaran utang;
• mengalihkan Sebagian atau seluruh hak/ • transfer some or all BPT’s
kewajiban BPT sesuai perjanjian kredit rights/obligations according to the
kepada pihak lain; agreement;
• memberikan pinjaman kepada pihak lain. • provide loans to other parties.
Beban bunga disajikan sebagai bagian dari “Beban Interest expense is presented as part of “Finance
keuangan dalam laporan laba rugi dan penghasilan expenses” in the consolidated statement of profit
komprehensif lain konsolidasian or loss and other comprehensive income.
Eksposur maksimum terhadap risiko likuiditas The maximum exposure to liquidity risk at the end
pada akhir periode pelaporan adalah senilai of the reporting date is the carrying value of each
jumlah tercatat dari setiap kelas utang bank. class of bank loan.
Berdasarkan Surat No. 818/OL/CCD-VIC/XII/2018 Based on Letter No. 818/OL/CCD-VIC/XII/2018
tanggal 20 Desember 2018, BPT memperoleh fasilitas dated December 20, 2018, BPT obtained credit
pinjaman dari Victoria berupa fasilitas sebagai berikut: facilities from Victoria as follows:
a. Fasilitas TLKK dengan jumlah pagu kredit a. TLKK facility with a credit limit amounting to
sebesar Rp34.000.000.000 untuk mengambil alih Rp34,000,000,000 to take over credit facility
fasilitas kredit dari PT Bank Central Asia Tbk. from PT Bank Central Asia Tbk. This facility
Fasilitas kredit ini dikenai bunga sebesar 11,00% bears interest at 11.00% per year and will be due
per tahun dan akan berakhir pada tanggal on December 20, 2024.
20 Desember 2024.
117
Page 122
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Victoria International Tbk (Lanjutan) PT Bank Victoria International Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (Lanjutan) PT Batavia Prosperindo Trans Tbk (Continued)
Berdasarkan Surat No. 166/OL/CCD-VIC/XII/2018 Based on Letter No. 166/OL/CCD-VIC/XII/2018 dated
tanggal 4 Maret 2019, BPT memperoleh penambahan March 4, 2019, BPT obtained additional credit
fasilitas pinjaman dari Victoria berupa fasilitas sebagai facilities from Victoria as follows:
berikut:
a. Fasilitas RKKK mendapat penambahan jumlah a. RKKK facility obtained an increase of credit limit
pagu kredit menjadi sebesar Rp15.000.000.000 become Rp15,000,000,000 for BPT’s working
untuk modal kerja operasional BPT. Fasilitas capital. This facility bears interest at 11.00% per
kredit ini dikenai bunga sebesar 11,00% per year and will be due on
tahun dan akan berakhir pada tanggal December 21, 2019.
21 Desember 2019.
Berdasarkan Surat No. 261/OL/CCD-VIC/IV/2020 Based on Letter No. 261/OL/CCD-VIC/IV/2020
tanggal 23 April 2020, Victoria menyetujui untuk dated April 23, 2020, Victoria agreed to
merestrukturisasi fasilitas kredit yang telah restructuring of credit facility that already
diperoleh BPT sebagai berikut: obtained by BPT as follows:
a. Pemberian grace period selama 1 tahun untuk a. Granting a grace period of 1 year for the
fasilitas FLKK 2 dari tanggal 27 April 2020 FLKK 2 facility from April 27, 2020 until
hingga 25 Maret 2021. Fasilitas kredit ini March 25, 2021. This credit facility will be
akan jatuh tempo pada tanggal 6 Maret 2024. due on March 6, 2024. This credit facility has
Fasilitas kredit ini sudah dibayarkan di 2024. been paid in 2024.
b. Pemberian grace period selama 1 tahun untuk b. Granting a grace period of 1 year for the
fasilitas FLKK 3 dari tanggal 27 April 2020 FLKK 3 facility from April 27, 2020 until
hingga 25 Maret 2021. Fasilitas kredit ini March 25, 2021. This credit facility will be
akan jatuh tempo pada tanggal 25 Juli 2024. due on July 25, 2024. This credit facility has
Fasilitas kredit ini sudah dibayarkan di 2024. been paid in 2024.
c. Pemberian grace period selama 1 tahun untuk c. Granting a grace period of 1 year for the
fasilitas TLKK dari tanggal 27 April 2020 hingga TLKK facility from April 27, 2020 until
25 Maret 2021. Fasilitas kredit ini akan jatuh March 25, 2021. This credit facility will be due
tempo pada tanggal 25 Desember 2025. on December 25, 2025.
Berdasarkan Surat No. 209/CBG-VIC/I/23 tanggal Based on Letter No. 209/CBG-VIC/I/23 dated
11 Januari 2023, seluruh fasilitas yang diperoleh January 11 2023, all facilities obtained by
Perusahaan dari Victoria dikenai suku bunga BPT from Victoria carries an interest rate of
sebesar 8,00% per tahun. 8.00% per annum.
Berdasarkan Surat No. 336/SK/CBG/X/2023 Based on Letter No. 336/SK/CBG/X/2023 dated
tanggal 17 Oktober 2023, BPT memperoleh October 17, 2023, BPT obtained an extension on
perpanjangan atas pinjaman sebagai berikut: the loan as follows:
a. Fasilitas RKKK dengan jumlah pagu kredit a. RKKK facility with total credit limit of
sebesar Rp20.000.000.000 untuk modal kerja Rp20,000,000,000 for BPT’s business
usaha BPT. Fasilitas kredit ini berakhir pada working capital. This credit will expire on
tanggal 6 Juni 2024. Fasilitas kredit ini sudah June 6, 2024. This credit facility has been
dibayarkan di 2024. paid in 2024.
118
Page 123
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Victoria International Tbk (Lanjutan) PT Bank Victoria International Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (Lanjutan) PT Batavia Prosperindo Trans Tbk (Continued)
Berdasarkan Surat No. 336/SK/CBG/X/2023 Based on Letter No. 336/SK/CBG/X/2023 dated
tanggal 17 Oktober 2023, BPT memperoleh October 17, 2023, BPT obtained an extension on
perpanjangan atas pinjaman sebagai berikut: the loan as follows: (Continued)
(Lanjutan)
b. Fasilitas DLKK dengan jumlah pagu kredit b. DLKK facility with total credit limit of
sebesar Rp20.000.000.000 untuk modal kerja Rp20,000,000,000 for BPT's business
usaha BPT. Fasilitas kredit ini akan berakhir working capital. This credit facility will
pada tanggal 6 Juni 2024. Fasilitas kredit ini expire on June 6, 2024. This credit facility
sudah dibayarkan di 2024. has been paid in 2024.
Berdasarkan Surat No. 191/SPK/CBG-VIC/V/2024 Based on Letter No. 191/SPK/CBG-VIC/V/2024
tanggal 16 Mei 2024, BPT memperoleh dated May 16, 2024, BPT obtained a new facility
penambahan fasilitas dan perpanjangan fasilitas and an extension from Victoria as follows:
dari Victoria sebagai berikut:
a. Perpanjangan atas fasilitas RKKK dengan a. An extension on RKKK facility with a credit
jumlah pagu kredit sebesar Rp20.000.000.000 limit amounting to Rp20,000,000,000 for
untuk modal kerja operasional BPT. Fasilitas ini BPT’s working capital. This facility bear
dikenai suku bunga sebesar 8,25% efektif interest at 8.25% effective per annum and will
pertahun dan fasilitas kredit ini akan berakhir be due on June 6, 2025.
pada tanggal 6 Juni 2025.
b. Penambahan fasilitas Term Loan IV (TLKK IV) b. Addition Term Loan IV facility (TLKK IV) with a
dengan jumlah pagu kredit sebesar credit limit amounting to Rp150,000,000,000 for
Rp150.000.000.000 sebagai pembelian financing BPT’s vehicle unit purchase. This
kendaraan BPT. Fasilitas ini dikenai suku bunga facility bear interest at 8.25% effective per
sebesar 8,25% efektif pertahun dan akan jatuh annum and will be due in 48 months after
tempo dalam 48 bulan setelah penarikan. disbursement.
Berdasarkan Surat No. 435/SPK/CBG-VIC/VIII/2025 Based on Letter No. 435/SPK/CBG-VIC/VII/2025
tanggal 4 Juli 2025, BPT memperoleh penambahan dated July 4, 2025, BPT obtained a new facility and
fasilitas dan perpanjangan fasilitas dari Victoria an extension from Victoria as follows:
sebagai berikut:
a. Perpanjangan atas fasilitas RKKK dengan a. An extension on RKKK facility with a credit
jumlah pagu kredit sebesar Rp20.000.000.000 limit amounting to Rp20,000,000,000 for
untuk modal kerja operasional BPT. Fasilitas ini BPT’s working capital. This facility bear
dikenai suku bunga sebesar 8,25% efektif interest at 8.25% effective per annum and will
pertahun dan fasilitas kredit ini akan berakhir be due on June 6, 2026.
pada tanggal 6 Juni 2026.
119
Page 124
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Victoria International Tbk (Lanjutan) PT Bank Victoria International Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (Lanjutan) PT Batavia Prosperindo Trans Tbk (Continued)
Berdasarkan Surat No. 729/SPK/CBG- Based on Letter No. 729/SPK/CBG-VIC/XII/2025
VIC/XII/2025 tanggal 8 Desember 2025, BPT dated December 8, 2025, BPT obtained credit
memperoleh fasilitas pinjaman dari Victoria berupa facilities from Victoria as follows:
fasilitas sebagai berikut:
a. Fasilitas FLKK IV dengan jumlah pagu kredit a. FLKK IV facility with a credit limit amounting
sebesar Rp25.000.000.000 sebagai modal kerja to Rp25,000,000,000 for BPT’s working capital.
BPT. Fasilitas ini dikenai bunga sebesar 8,25% This facility bears interest at 8.25% per year
per tahun dan akan berakhir pada tanggal 7 and will be due on
Desember 2030. December 7, 2030.
b. Fasilitas FLKK V dengan jumlah pagu kredit b. FLKK V facility with a credit limit amounting to
sebesar Rp10.000.000.000 sebagai modal kerja Rp10,000,000,000 for BPT’s working capital.
BPT. Fasilitas ini dikenai bunga sebesar 10,00% This facility bears interest at 10.00% per year
per tahun dan akan berakhir pada tanggal 7 and will be due on December 7, 2030.
Desember 2030.
Fasilitas tersebut baru akan digunakan pada tahun The facility is expected to be utilized in 2026.
2026.
Fasilitas-fasilitas tersebut dijaminkan dengan SHGB These facilities are secured by SHGB No. 00834,
No. 00834, 00835, dan 00836 yang terletak di Jalan 00835, and 00836 which located at Jalan Lengkong
Lengkong Gudang Timur, Serpong, Tangerang Gudang Timur, Serpong, Tangerang Selatan, Banten,
Selatan, Banten, dan SHGB No.8446 yang terletak di and SHGB No. 8446 which located in Talang Kelapa,
Talang Kelapa, Palembang, Sumatra Selatan, milik Palembang, South Sumatra, owned BPT, BPKB of
BPT, BPKB kendaraan yang dibiayai dan Jaminan financed vehicle, and Corporate Guarantee from PT
BPT dari PT Batavia Prosperindo Internasional Tbk Batavia Prosperindo Internasional Tbk for December
pada tanggal 31 Desember 2025 dan 2024 31, 2025 and 2024.
Atas fasilitas-fasilitas pinjaman tersebut, BPT tanpa In accordance with these facilities, BPT, without
persetujuan dari Victoria dilarang melakukan hal-hal Victoria’s approval is prohibited from doing the
berikut: following:
• menggunakan fasilitas kredit yang diterima selain • use credit facility for different purposes other
dari tujuan dan keperluan yang telah disepakati; than what have been agreed upon;
• melakukan penggabungan, akuisisi, dan • perform merger, acquisition, and sale or transfer
penjualan atau pemindahtanganan hak atas BPT’s right of wealth. Sales/disposal excluded
kekayaan BPT. Penjualan/pelepasan for BPT’s routine business activities (vehicle
dikecualikan untuk kegiatan usaha rutin BPT rejuvenation);
(peremajaan kendaraan);
• mengubah Anggaran Dasar BPT; • amend the BPT’s Articles of Association;
• mengikatkan diri sebagai penjamin (Jaminan • bind itself as guarantor (Corporate
BPT) kepada pihak lain; Guarantee) to other parties;
• melakukan pelunasan pinjaman pemegang • settle due to shareholders or related parties;
saham atau pihak berelasi;
• membagikan dividen selama jangka waktu • distribute dividends within facility period;
fasilitas;
120
Page 125
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Victoria International Tbk (Lanjutan) PT Bank Victoria International Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (Lanjutan) PT Batavia Prosperindo Trans Tbk (Continued)
Atas fasilitas-fasilitas pinjaman tersebut, BPT tanpa In accordance with these facilities, BPT, without
persetujuan dari Victoria dilarang melakukan hal-hal Victoria’s approval is prohibited from doing the
berikut: (Lanjutan) following: (Continued)
• memperoleh pinjaman kredit baru dari pihak lain, • obtain new credit facility from other parties
kecuali untuk transaksi dagang yang lazim atau except for ordinary trade transactions or
pinjaman subordinasi dari pemegang saham; subordinated loans from shareholders;
• melakukan perluasan atau penyempitan usaha • make a business expansion or regression that
yang dapat memengaruhi pengembalian jumlah may affect the return of the amount owed to
utang kepada Victoria; Victoria;
• melakukan investasi lainnya yang tidak • make other investments which are not in
mempunyai hubungan dengan usaha yang conformity with BPT’s business, except the other
dijalankan BPT, kecuali investasi lainnya yang investments which already exist;
telah ada saat ini;
• mengajukan permohonan pailit atau • submit a bankruptcy or delay the debt
penundaan pembayaran utang; payment;
• mengalihkan sebagian atau seluruh • transfer some or all the BPT’s
hak/kewajiban BPT sesuai perjanjian kredit rights/obligations according to the
kepada pihak lain; agreement;
• memberikan pinjaman kepada pihak lain. • provide loans to other parties.
Beban bunga disajikan sebagai bagian dari “Beban Interest expense, is presented as part of “Finance
keuangan” dalam laporan laba rugi dan penghasilan expenses” in the statement at profit or loss and other
komprehensif lain. comprehensive income.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As at June 30, 2026 and December 31, 2025,
manajemen berpendapat bahwa BPT memenuhi management is of the opinion that BPT is in
persyaratan terkait sebagaimana diharuskan dalam compliance with the relevant covenants as required
semua perjanjian kredit. under all credit agreements.
PT Sweet Greens Indonesia PT Sweet Greens Indonesia
Berdasarkan Perjanjian No. 025/BVIC-SME/OL/BIP/XII/21 Based on Agreement No. 025/BVIC-SME/OL/BIP/XII/21
tanggal 24 Desember 2021 yang terakhir diubah dengan dated December 24, 2021, which was last amended
Perjanjian No. 059/BVIC-SME/OL/BIP/IV/24 tanggal by Agreement No. 059/BVIC-SME/OL/BIP/IV/24. dated
23 April 2024, SGI memperoleh fasilitas pinjaman dari PT April 23, 2024, SGI obtained a loan facility from
Bank Victoria International Tbk berupa fasilitas sebagai PT Bank Victoria International Tbk in the form of the
berikut: following facilities:
a. Fasilitas PRK dengan jumlah pagu kredit sebesar a. PRK facility with a credit limit amounting to
Rp7.000.000.000 untuk modal kerja operasional Rp7,000,000,000 for the SGI’s working capital.
SGI. Fasilitas kredit ini dikenai bunga sebesar This facility bears interest at 10.00% per year
10,00% per tahun dan akan berakhir pada tanggal and will be due on March 21, 2025. This facility
21 Maret 2025. Fasilitas ini sedang dalam proses is in the process of renewal.
perpanjangan.
121
Page 126
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Victoria International Tbk (Lanjutan) PT Bank Victoria International Tbk (Continued)
PT Sweet Greens Indonesia (Lanjutan) PT Sweet Greens Indonesia (Continued)
Berdasarkan Perjanjian No. 025/BVIC-SME/OL/BIP/XII/21 Based on Agreement No. 025/BVIC-SME/OL/BIP/XII/21
tanggal 24 Desember 2021 yang terakhir diubah dengan dated December 24, 2021, which was last amended
Perjanjian No. 059/BVIC-SME/OL/BIP/IV/24 tanggal by Agreement No. 059/BVIC-SME/OL/BIP/IV/24. dated
23 April 2024, SGI memperoleh fasilitas pinjaman dari PT April 23, 2024, SGI obtained a loan facility from
Bank Victoria International Tbk berupa fasilitas sebagai PT Bank Victoria International Tbk in the form of the
berikut: (Lanjutan) following facilities: (Continued)
b. Fasilitas Term Loan 01 dengan jumlah b. Term Loan 01 facility with a credit limit
pagu kredit sebesar Rp3.000.000.000 untuk amounting to Rp3,000,000,000 for the
pembangunan Greenhouse. Fasilitas kredit ini construction of a Greenhouse. This facility
dikenai bunga sebesar 10,00% per tahun dan bears interest at 10.00% per year and will be
akan berakhir pada tanggal 21 Maret 2027. due on March 21, 2027.
c. Fasilitas Term Loan 02 dengan jumlah c. Term Loan 02 facility with a credit limit
pagu kredit sebesar Rp8.000.000.000 untuk amounting to Rp8,000,000,000 for the 2nd phase
pembangunan Greenhouse tahap ke-2. Fasilitas construction of a Greenhouse. This facility
kredit ini dikenai bunga sebesar 10,00% per bears interest at 10.00% per year and will be
tahun dan akan berakhir pada tanggal due on December 15, 2027.
15 Desember 2027.
d. Fasilitas Term Loan 03 dengan jumlah d. Term Loan 03 facility with a credit limit
pagu kredit sebesar Rp25.000.000.000 untuk amounting to Rp25,000,000,000 for the
pembangunan Greenhouse tahap ke-6 dan 6th phase construction of a Greenhouse and
water treatment plant (WTP) – central support water treatment plant (WTP) – central support
system (WTP-CSS). Fasilitas kredit ini dikenai system (WTP-CSS). This facility bears interest
bunga sebesar 10,00% per tahun dan akan at 10.00% per year and will be due on
berakhir pada tanggal 20 Maret 2028. March 20, 2028.
e. Fasilitas Term Loan 04 dengan jumlah pagu e. Term Loan 04 facility with a credit limit
kredit sebesar Rp30.000.000.000 untuk amounting to Rp30,000,000,000 for the 3th and
pembangunan Greenhouse tahap ke-03 dan 6th phase construction of a Greenhouse. This
Tahap 06. Fasilitas kredit ini dikenai bunga facility bears interest at 10.25% per year and
sebesar 10,25% per tahun dan akan berakhir will be due on March 11, 2029.
pada tanggal 11 Maret 2029.
f. Fasilitas Term Loan 05 dengan jumlah pagu f. Term Loan 05 facility with a credit limit
kredit sebesar Rp27.000.000.000 untuk amounting to Rp27,000,000,000 for the 12 th
pembangunan Greenhouse tahap ke-12 dan phase construction of a Greenhouse and
infrastruktur tambahan. Fasilitas kredit ini additional infrastructure. This facility bears
dikenai bunga sebesar 10,25% per tahun dan interest at 10.25% per year and will be due
akan berakhir pada tanggal 25 Oktober 2029. on October 25, 2029.
Fasilitas-fasilitas tersebut dijaminkan dengan SHGB These facilities are secured by SHGB No. 00055 and
No. 00055 dan 00056 yang berlokasi di Cijunti, 00056 which located in Cijunti, Purwakarta, West
Purwakarta, Jawa Barat, sebidang tanah seluas 20.535 Java, a plot of land measuring 20,535 square meters
meter persegi dengan SHGB No. 00057 yang with SHGB number 00057 located in Cijunti,
berlokasi di Cijunti, Purwakarta, Jawa Barat, dan Purwakarta, West Java, and a plot of land measuring
sebidang tanah seluas 3,7 sampai dengan 3,9 ha 3.7 to 3.9 ha with deed of release of rights No. 07, 08,
dengan akta pelepasan hak No. 07, 08, 09, 10, 11, 12, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, and 21
13, 14, 15, 16, 17, 18, 19, 20, dan 21 tanggal 9 Maret dated March 9, 2023 located in Cijunti, Purwakarta,
2023 yang terletak di Cijunti, Purwakarta, Jawa Barat. West Java.
122
Page 127
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Victoria International Tbk (Lanjutan) PT Bank Victoria International Tbk (Continued)
PT Sweet Greens Indonesia (Lanjutan) PT Sweet Greens Indonesia (Continued)
Atas fasilitas-fasilitas pinjaman tersebut, SGI tanpa In accordance with these facilities, SGI, without
persetujuan dari Victoria dilarang melakukan hal-hal Victoria’s approval, is prohibited from doing the
berikut: following:
• menggunakan fasilitas kredit yang diterima • use credit facility for different purposes other
selain dari tujuan dan keperluan yang telah than what have been agreed upon;
disepakati;
• melakukan penggabungan, akuisisi, dan penjualan • perform merger, acquisition, and sale or transfer
atau pemindahtanganan hak atas kekayaan SGI. the Company’s right of wealth. Sales/disposal
Penjualan/pelepasan dikecualikan untuk kegiatan excluded for SGI’s routine business activities
usaha rutin SGI (peremajaan kendaraan); (vehicle rejuvenation);
• mengubah Anggaran Dasar SGI; • amend SGI’s Articles of Association;
• mengikatkan diri sebagai penjamin (Jaminan • bind itself as guarantor (Corporate Guarantee)
Perusahaan) kepada pihak lain; to other parties;
• melakukan pelunasan pinjaman pemegang • settle due to shareholders or related parties;
saham atau pihak berelasi;
• membagikan dividen selama jangka waktu • distribute dividends within facility period;
fasilitas;
• memperoleh pinjaman kredit baru dari pihak lain, • obtain new credit facility from other parties
kecuali untuk transaksi dagang yang lazim atau except for ordinary trade transactions or
pinjaman subordinasi dari pemegang saham; subordinated loans from shareholders;
• melakukan perluasan atau penyempitan usaha • make a business expansion or regression that
yang dapat memengaruhi pengembalian jumlah may affect the return of the amount owed to
utang kepada Victoria; Victoria;
• melakukan investasi lainnya yang tidak • make other investments which are not in
mempunyai hubungan dengan usaha yang conformity with SGI’s business, except the other
dijalankan SGI, kecuali investasi lainnya yang investments which already exist;
telah ada saat ini;
• mengajukan permohonan pailit atau penundaan • submit a bankruptcy or delay the debt payment;
pembayaran utang;
• mengalihkan sebagian atau seluruh hak/ • transfer some or all SGI’s rights/obligations
kewajiban SGI sesuai perjanjian kredit kepada according to the agreement;
pihak lain;
• memberikan pinjaman kepada pihak lain. • provide loans to other parties.
Tidak ada rasio bank covenant yang diatur dalam There were no bank covenants ratio stipulated in
perjanjian antara SGI dan Bank. the agreement between SGI and the Bank.
123
Page 128
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Pada tanggal 25 Juli 2022, berdasarkan Akta On July 25, 2022, based on the Deed of Investment
Perjanjian Kredit Investasi No. 70 Tanggal 25 Juli Credit Agreement No. 70 dated July 25, 2022 of
2022 dari Muhammad Hanafi, S.H., Notaris di Jakarta, Muhammad Hanafi S.H., Notary in Jakarta,
BPT telah menerima Fasilitas Kredit Investasi dari PT BPT has received an Investment Credit Facility from
Bank Mandiri (Persero) Tbk dengan jumlah fasilitas PT Bank Mandiri (Persero) Tbk with a total facility of
sebesar Rp185.000.000.000 (non-revolving), untuk Rp185,000,000,000 (non-revolving), for the purchase
pembelian kendaraan baru, dengan suku bunga 8,25% of a new vehicle, bear interest at 8.25% per year with
per tahun dan jangka waktu pinjaman maksimal maximum loan term 60 months.
selama 60 bulan.
Pada tanggal 5 Oktober 2023, berdasarkan On October 5, 2023, based on the Deed of Investment
Akta Perjanjian Kredit Investasi No. 5 Tanggal Credit Agreement No. 5 dated October 5, 2023 from
5 Oktober 2023 dari Notaris Muhammad Hanafi, Notary Muhammad Hanafi, S.H., Notary in Jakarta,
S.H., Notaris di Jakarta, BPT telah menerima Fasilitas BPT has received an Investment Credit Facility from
Kredit Investasi dari PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk with a total facility of
dengan jumlah fasilitas sebesar Rp235.000.000.000 Rp235,000,000,000 (non-revolving), for the purchase
(non-revolving), untuk pembelian kendaraan baru, of new vehicles, with an interest rate of 8.00% for four
dengan suku bunga 8,00% selama empat tahun years then a floating interest
kemudian suku bunga floating mulai tahun kelima dan rate starting from the fifth year and a maximum loan
jangka waktu pinjaman maksimal selama 72 bulan period of 72 months since October 5, 2023 until
terhitung dari 5 Oktober 2023 sampai dengan October 4, 2029.
4 Oktober 2029.
Pada tanggal 2 Juli 2024, berdasarkan Surat On July 2, 2024, based on the Credit Offering Letter
Penawaran Pemberian Kredit No. No. CM.JTH/SPPK.0145/2024 dated July 2, 2024,
CM.JTH/SPPK.0145/2024 Tanggal 2 Juli 2024, BPT BPT has received an additional Investment Credit
telah menerima tambahan Fasilitas Kredit Investasi Facility from PT Bank Mandiri (Persero) Tbk with a
dari PT Bank Mandiri (Persero) Tbk dengan jumlah total facility of Rp470,000,000,000
fasilitas sebesar Rp470.000.000.000 (non-revolving), (non-revolving), for the purchase of a new vehicle,
untuk pembelian kendaraan baru, dengan suku bunga bear interest fixed at 7.75% effective per year or
efektif tetap 7,75% per tahun atau suku bunga efektif floating at 7.5% effective per year with maximum loan
floating 7,5% per tahun dan jangka waktu pinjaman term 60 months.
maksimal selama 60 bulan.
Pada tanggal 28 April 2025, berdasarkan Surat On April 28, 2025, based on the Credit Offering
Penawaran Pemberian Kredit No. Letter No. CM2.JTH/SPPK.0160/2025 dated April 28,
CM2.JTH/SPPK.0160/2025 Tanggal 28 April 2025, 2025, BPT has received an additional Investment Credit
BPT telah menerima tambahan Fasilitas Kredit Investasi Facility from PT Bank Mandiri (Persero) Tbk with a total
dari PT Bank Mandiri (Persero) Tbk dengan jumlah facility of Rp560,000,000,000 (non revolving), for the
fasilitas sebesar Rp560.000.000.000 (non revolving), purchase of a new vehicle, bear interest fixed at 7.75%
untuk pembelian kendaraan baru, dengan suku bunga effective per year with maximum loan term 72 months.
efektif tetap 7,75% per tahun dan jangka waktu pinjaman
maksimal selama 72 bulan.
124
Page 129
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Mandiri (Persero) Tbk (Lanjutan) PT Bank Mandiri (Persero) Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (Lanjutan) PT Batavia Prosperindo Trans Tbk (Continued)
Fasilitas-fasilitas tersebut dijaminkan dengan: These facilities are secured by:
• SHGB No. 01599, 01600 dan 01601 yang • SHGB No. 01599, 01600 and 01601 located
terletak di Jalan Lengkong Gudang Timur, at Jalan Lengkong Gudang Timur, Serpong,
Serpong, Tangerang Selatan, Banten, milik South Tangerang, Banten, belongs to
BPT, dan kendaraan yang dibiayai. BPT, and vehicles financed .
Atas fasilitas-fasilitas pinjaman tersebut, BPT tanpa In accordance with these facilities, BPT, without
persetujuan dari Mandiri dilarang melakukan hal-hal Mandiri’s approval, is prohibited from doing the
berikut: following:
• melakukan penggabungan, akuisisi, atau • perform merger, acquisition, or change capital
mengubah permodalan serta komposisi or composition of shareholders except Batavia
pemegang saham kecuali Batavia Prosperindo Prosperindo Company still as majority
Perusahaan masih memegang saham mayoritas; shareholder;
• mengikatkan diri sebagai penjamin atau • bind itself as guarantor or pledge assets to
menjaminkan harta kepada pihak lain; other parties;
• membagikan dividen dengan catatan • distribute dividends with a record of
melaporkan kepada PT Bank Mandiri reporting to PT Bank Mandiri (Persero) Tbk
(Persero) Tbk paling lambat satu bulan sejak no later than one month from the GMS on the
RUPS atas pembagian dividen tersebut; distribution of dividends;
• membagikan dividen dengan catatan • distribute dividends with a record of
melaporkan kepada PT Bank Mandiri reporting to PT Bank Mandiri (Persero) Tbk
(Persero) Tbk paling lambat satu bulan sejak no later than one month from the GMS on the
RUPS atas pembagian dividen tersebut; distribution of dividends;
• mengalihkan hak dan kewajiban yang timbul • transfer the rights and obligations arising in
berkaitan dengan fasilitas kredit; connection with the credit facility;
• menjual aset kecuali sesuai dengan bidang • selling assets except in accordance with the
usaha BPT; BPT's line of business;
• mengalihkan/menyerahkan kepada pihak lain, • transfer/transfer to other parties, in part or in
sebagian atau seluruhnya atas hak dan kewajiban whole the rights and obligations arising in
yang timbul berkaitan dengan fasilitas kredit. connection with the credit facility.
• Memindahtangankan aset jaminan kecuali sesuai • transferring collateral assets except in
dengan bidang usaha BPT; accordance with BPT’s line of business;
• membuat perjanjian lain yang bertentangan • make other agreements that conflict with
dengan perjanjian kredit. credit agreements.
Selama kredit belum lunas, PT Batavia Prosperindo As long as the credit has not been paid off,
Trans Tbk wajib untuk memenuhi financial PT Batavia Prosperindo Trans Tbk obliged to
covenant sebagai berikut: fulfill the financial covenant as follow:
• DER maksimal 400% • Maximum DER is 400%
• EBITDA per interest minimal 1,2x • Minimum EBITDA per interest is 1.2x
• Ekuitas positif sepanjang masa kredit • Positive equity throughout the credit period
• DSCR Adjusted setelah memperhitungkan • Adjusted DSCR, after accounting for disposal
penjualan disposal >100% proceeds in excess of 100%.
125
Page 130
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Mandiri (Persero) Tbk (Lanjutan) PT Bank Mandiri (Persero) Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (Lanjutan) PT Batavia Prosperindo Trans Tbk (Continued)
Pada tanggal 24 Februari 2026, berdasarkan Surat On February 24, 2026, based on the Credit Facility
Penawaran Pemberian Kredit (SPPK) No. Offer Letter (SPPK) No.
CM2.JTH/SPPK/0075/2026 BPT telah menerima CM2.JTH/SPPK/0075/2026, BPT has received the
fasilitas kredit sebagai berikut: following credit facilities:
Fasilitas Kredit Investasi 5 dengan jumlah fasilitas Investment Credit Facility 5 from PT Bank
sebesar Rp600.000.000.000 (non-revolving), untuk Mandiri (Persero) Tbk with a total facility of
pembelian kendaraan baru, dengan suku bunga Rp600,000,000,000 (non-revolving), for the
efektif tetap 7,50% per tahun dan jangka waktu purchase of a new vehicle, bear interest fixed at
pinjaman maksimal selama 72 bulan dengan 7.50% effective per year with maximum loan term
ketentuan jangka penarikan selama 12 bulan sejak 72 months with a withdrawal period of 12 months
penandatanganan perjanjian kredit dan jangka and an installment period of 60 months.
waktu angsuran selama 60 bulan dari penarikan
fasilitas.
Fasilitas Kredit Investasi 6 dengan jumlah fasilitas Investment Credit Facility 6 from PT Bank
sebesar Rp44.178.000.000 (non-revolving), yang Mandiri (Persero) Tbk with a total facility of
merupakan pengambilalihan (take over) atas Rp44,178,000,000 (non revolving), representing a
fasilitas kredit yang sebelumnya diperoleh dari PT take-over of an existing credit facility previously
Bank Central Asia Tbk, dengan suku bunga efektif obtained from PT Bank Central Asia Tbk, bear
tetap sebesar 7,50% per tahun dan jangka waktu interest fixed at 7.50% effective per year with
maksimal sampai dengan 23 Desember 2028. maximum loan tenor up to December 23, 2028.
Fasilitas Kredit Modal Kerja yang diperoleh dari Working Capital Credit Facility from PT Bank
PT Bank Mandiri (Persero) Tbk dengan jumlah Mandiri (Persero) Tbk with a total facility of
fasilitas sebesar Rp7.000.000.000 (revolving), Rp7,000,000,000 (revolving), for additional
yang digunakan untuk tambahan modal kerja working capital to support BPT’s operations, bear
operasional BPT, dengan suku bunga sebesar interest fixed at 7.50% per year and with maximum
7,50% per tahun dan jangka waktu kredit selama loan term 12 months from the date of execution of
12 bulan sejak tanggal penandatanganan perjanjian the credit agreement.
kredit.
Fasilitas Kredit Term Loan yang diperoleh dari PT Term Loan Credit Facility from PT Bank Mandiri
Bank Mandiri (Persero) Tbk dengan jumlah (Persero) Tbk with a total facility of
fasilitas sebesar Rp40.000.000.000 (revolving), Rp40,000,000,000 (revolving), for finance cash
yang digunakan untuk pembiayaan kesenjangan flow gaps arising from the disposal of vehicles,
arus kas atas penjualan kendaraan hasil disposal, bear interest fixed at 7.50% per year and with
dengan suku bunga sebesar 7,50% per tahun dan maximum loan term 12 months from the date of
jangka waktu kredit selama 12 bulan sejak tanggal execution of the credit agreement.
penandatanganan perjanjian kredit.
126
Page 131
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Mandiri (Persero) Tbk (Lanjutan) PT Bank Mandiri (Persero) Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (Lanjutan) PT Batavia Prosperindo Trans Tbk (Continued)
Fasilitas-fasilitas tersebut dijaminkan dengan: These facilities are secured by:
Kendaraan yang dibiayai akan diikat fidusia • The vehicles financed under the facility will be
seharga kendaraan on the road (OTR) atau pledged as fiduciary collateral at the on-the-road
minimal sebesar 125% dari limit fasilitas Kredit (OTR) value of the vehicles or at a minimum of
Investasi sebesar Rp750.000.000.000. 125% of the Investment Credit facility limit
amounting to Rp750,000,000,000.
Fasilitas-fasilitas tersebut dijaminkan dengan: These facilities are secured by: (Continued)
(Lanjutan)
• Kendaraan yang telah dibiayai oleh • Vehicles previously financed under the
fasilitas Kredit Investasi di Bank BCA Investment Credit facility with PT Bank
akan diikat fidusia sebesar Central Asia Tbk will be pledged under a
Rp71.683.800.000 atau minimal sebesar fiduciary security amounting to
125% dari limit fasilitas Kredit Investasi Rp71,683,800,000 or at a minimum of
6. 125% of the limit of Investment Credit
Facility 6.
• SHGB No. 01599, 01600 dan 01601 • SHGB No. 01599, 01600 and 01601
yang terletak di Jalan Lengkong Gudang located at Jalan Lengkong Gudang
Timur, Serpong, Tangerang Selatan, Timur, Serpong, South Tangerang,
Banten, milik BPT, dan kendaraan yang Banten, belongs to BPT, and vehicles
dibiayai. financed.
• Piutang usaha atas nama PT Batavia • Trade receivables in the name of
Prosperindo Trans Tbk akan diikat PTBatavia Prosperindo Trans Tbk will
secara fidusia dengan nilai pengikatan be pledged as fiduciary collateral with a
sebesar Rp47.000.000.000. fiduciary binding value of
Rp47,000,000,000.
• Atas seluruh agunan tersebut diikat • All of the aforementioned collateral is
secara joint collateral dan cross default secured under a joint collateral
atas fasilitas Kredit Investasi dan Kredit arrangement and subject to cross default
Modal Kerja Revolving. provisions for the Investment Credit
Facility and the Revolving Working
Capital Credit Facility.
Pada tanggal 30 Juni 2026 dan 31 Desember As at June 30, 2026 and December 31, 2025,
2025, manajemen berpendapat bahwa BPT management is of the opinion that BPT is in
memenuhi persyaratan terkait sebagaimana compliance with the relevant covenants as
diharuskan dalam semua perjanjian kredit. required under all credit agreements.
Pada tanggal 30 Juni 2026 dan 31 Desember As of June 30, 2026 and December 31, 2025,
2025 saldo pinjaman dari PT Bank Mandiri the outstanding balances of loans from
(Persero) Tbk masing-masing sebesar Rp PT Bank Mandiri (Persero) Tbk amounted
1.097.280.384.131 dan Rp to Rp 1,097,280,384,131 dan
1.058.769.235.339. Rp1,058,769,235,339, respectively.
127
Page 132
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Woori Saudara Indonesia 1906 Tbk PT Bank Woori Saudara Indonesia 1906 Tbk
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Pada tanggal 8 Agustus 2023, berdasarkan On August 8, 2023, based on Credit Agreement
Perjanjian Kredit No.12/PK/KPKB-AMP/VIII/2023, No.12/PK/KPKB-AMP/VIII/2023, BPT has received
BPT telah menerima Fasilitas Kredit Investasi dari PT Investment Credit Facility from PT Bank Woori
Bank Woori Saudara Indonesia 1906 Tbk dengan Saudara Indonesia 1906 Tbk with total facility
jumlah fasilitas sebesar Rp10.000.000.000 (non- amounting to Rp10,000,000,000 (non-revolving), for
revolving), untuk pembelian kendaraan baru, dengan the purchase of new vehicles, with effective interest
suku bunga efektif 6,60% per tahun dan jangka waktu rate of 6.60% per annum and loan tenure of 36
pinjaman 36 bulan berlaku sejak months effective from August 8, 2023 to February 8,
8 Agustus 2023 sampai dengan 8 Februari 2027. 2027.
Pada tanggal 8 Agustus 2023, berdasarkan Perjanjian On August 8, 2023, based on Credit Agreement
Kredit No.13/PK/BWS-BGR/VIII/2023, BPT telah No. 13/PK/BWS-BGR/VIII/2023, BPT has received
menerima Fasilitas Kredit Investasi dari Investment Credit Facility from
PT Bank Woori Saudara Indonesia 1906 Tbk dengan PT Bank Woori Saudara Indonesia 1906 Tbk with
jumlah fasilitas sebesar Rp10.000.000.000 total facility amounting to Rp10,000,000,000
(non-revolving), untuk pembelian kendaraan baru, (non-revolving), for the purchase of new vehicles, with
dengan suku bunga efektif 7,03% per tahun dan jangka effective interest rate of 7.03% per annum and loan
waktu pinjaman 48 bulan berlaku sejak 8 Agustus 2023 tenure of 48 months effective from August 8, 2023 to
sampai dengan 8 Februari 2028. February 8, 2028.
Pada tanggal 8 Agustus 2023, berdasarkan Perjanjian On August 8, 2023, based on Credit Agreement
Kredit No.19/PK/KPKB-ENG/VIII/2023, BPT telah No.19/PK/KPKB-ENG/VIII/2023, BPT has received
menerima Fasilitas Kredit Investasi dari Investment Credit Facility from PT Bank Woori
PT Bank Woori Saudara Indonesia 1906 Tbk dengan Saudara Indonesia 1906 Tbk with total facility
jumlah fasilitas sebesar Rp10.000.000.000 amounting to Rp10,000,000,000 (non-revolving), for
(non-revolving), untuk pembelian kendaraan baru, the purchase of new vehicles, with effective interest
dengan suku bunga efektif 7,03% per tahun dan rate of 7.03% per annum and loan tenure of 48
jangka waktu pinjaman 48 bulan berlaku sejak months valid from August 8, 2023 to
8 Agustus 2023 sampai dengan 8 Februari 2028. February 8, 2028.
128
Page 133
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Woori Saudara Indonesia 1906 Tbk PT Bank Woori Saudara Indonesia 1906 Tbk
(Lanjutan) (Continued)
PT Batavia Prosperindo Trans Tbk (Lanjutan) PT Batavia Prosperindo Trans Tbk (Continued)
Pada tanggal 2 Juli 2024, BPT menerima tambahan As at July 2, 2024, BPT receipt additional credit facility
fasilitas kredit dari PT Bank Woori Saudara Indonesia from PT Bank Woori Saudara
1906 Tbk dengan jumlah fasilitas sebesar Indonesia 1906 Tbk with total facility amounting to
Rp30.000.000.000 untuk pembelian kendaraan, dengan Rp30,000,000,000 for vehicle puchase, with effective
suku bunga efektif sebesar 7,47% efektif per tahun dan interest rate at 7.47% effective per annum and will be
jangka waktu pinjaman selama 48 bulan dari tanggal due in 48 months after disbursement.
pencairan.
Fasilitas-fasilitas tersebut dijaminkan dengan Buku All facilities are guaranteed by the Motor Vehicle
Pemilik Kendaran Bermotor (BPKB) Kendaraan Owner's Book (BPKB) of passenger vehicles registered
penumpang yang terdaftar atas nama PT Batavia under the name of PT Batavia Prosperindo Trans, Tbk.
Prosperindo Trans, Tbk .
Seluruh fasilitas pinjaman tersebut, BPT tanpa In accordance with these facilities, BPT, without PT
persetujuan dari PT Bank Woori Saudara Indonesia Bank Woori Saudara Indonesia 1906 Tbk, approval,
1906 Tbk, dilarang melakukan hal-hal berikut: is prohibited from doing the following:
• Melakukan kegiatan usaha selain yang disebutkan • Conduct business activities other than those
dalam anggaran dasar BPT; mentioned in BPT's articles of association;
• Mengajukan permohonan pernyataan pailit • Apply for bankruptcy declaration to the
kepada Pengadilan Niaga untuk menyatakan Commercial Court to declare bankruptcy of
pailit dari debitur sendiri; the debtor himself;
• Tidak meminjam uang pada pihak ketiga tanpa • Not to borrow money from third parties
persetujuan tertulis terlebih dahulu dari Bank; without prior written approval from the Bank;
• Tidak melakukan pemindahtanganan • Not transferring motor vehicles.
kendaraan bermotor.
Pada tanggal 30 Juni 2026 dan 2025, manajemen As at June 30, 2026 and 2025, management is of
berpendapat bahwa BPT memenuhi persyaratan the opinion that BPT is in compliance with the
terkait sebagaimana diharuskan dalam semua relevant covenants as required under all credit
perjanjian kredit dan tidak terdapat financial agreements and there are no financial covenants
covenant yang harus dipenuhi oleh BPT. that BPT must comply with.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025 As of June 30, 2026 and December 31, 2025, the
saldo pinjaman dari PT Bank Woori Saudara outstanding balances of loans from
Indonesia 1906 Tbk masing-masing sebesar PT Bank Woori Saudara Indonesia 1906 Tbk
Rp26.918.279.232 dan Rp34.640.909.626. amounted to Rp 26,918,279,232 and
Rp34,640,909,626.
129
Page 134
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Bank Central Asia Tbk PT Bank Bank Central Asia Tbk
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Pada tanggal 5 Desember 2023, berdasarkan Perjanjian On December 5, 2023, based on Credit Agreement
Kredit No. 02727/SLK-KOM/2023, BPT telah No. 02727/SLK-KOM/2023, BPT has received
menerima Fasilitas Kredit Investasi dari PT Bank Central Investment Credit Facility from PT Bank Central Asia
Asia Tbk dengan jumlah fasilitas sebesar Tbk with total facility amounting to Rp65,000,000,000
Rp65.000.000.000 (non-revolving), untuk pembelian (non-revolving), for the purchase of new vehicles, with
kendaraan baru, dengan suku bunga efektif 7,50% per effective interest rate of 7.50% per annum and loan
tahun dan jangka waktu pinjaman 48 bulan berlaku sejak tenure of 48 months effective from January 12, 2024 to
12 Januari 2024 sampai dengan 12 Desember 2028. December 12, 2028.
Fasilitas-fasilitas tersebut dijaminkan dengan SHGB These facilities are secured by SHGB No. 01040, 01041,
No. 01040, 01041, dan 01042 yang terletak di Jalan and 01042 which located at Jalan Lengkong Gudang
Lengkong Gudang Timur, Serpong, Tangerang Selatan, Timur, Serpong, Tangerang Selatan, Banten, SHGB No.
Banten, SHGB No. 03050, yang terletak di Sukolilo, 03050, which located in Sukolilo, Surabaya, East Java,
Surabaya, Jawa Timur, milik BPT, BPKB kendaraan owned by BPT, BPKB of financed vehicle.
yang dibiayai.
Seluruh fasilitas pinjaman tersebut, BPT tanpa In accordance with these facilities, BPT, without
persetujuan dari PT Bank Central Asia Tbk, PT Bank Central Asia Tbk approval, is prohibited
dilarang melakukan hal-hal berikut: from doing the following:
• Mengubah status kelembagaan, anggaran dasar, • Changing the corporate status, articles of
susunan direksi dan dewan komisaris, serta incorporation, composition of the board of
pemegang saham; directors and board of commissioners, and
shareholders;
• Melakukan pembagian dividen; • Distributing dividends;
• Mengikatkan diri sebagai pemberi penjamin/ • Committing to provide guarantees/Corporate
memberi Corporate Guarantee untuk perusahaan Guarantee for other companies;
lain;
• Melakukan investasi atau memberikan piutang • Making investments or providing receivables to
ke pihak terkait maupun pihak ketiga yang tidak related parties or third parties unrelated to the
berhubungan dengan aktivitas usaha debitor. debtor's business activities.
Selama kredit belum lunas, PT Batavia Prosperindo As long as the credit has not been paid off,
Trans Tbk wajib untuk memenuhi financial PT Batavia Prosperindo Trans Tbk obliged to
covenant sebagai berikut: fulfill the financial covenant as follow:
• (Kas+Deposito+Persediaan+Piutang)/ (STBL • (Cash + Deposits + Inventory + Receivables) /
hanya memperhitungkan Kredit Modal Kerja + (Short-Term Borrowing is calculated only
Account Payable (exclude pembelian kendaraan considering Working Capital Loans + Accounts
dari dealer)) lebih besar dari atau sama dengan Payable (excluding vehicle purchases from
1 kali; dealers)) is greater than or equal to 1 time;
• (EBITDA + penjualan kendaraan lama)/ • (EBITDA + sales of old vehicles) / (interest +
(interest + pokok) lebih besar dari atau sama principal) is greater than or equal to 1 time;
dengan 1 kali;
• Debt to Equity lebih kecil dari atau sama dengan • Debt to Equity is less than or equal to 4 times.
4 kali.
130
Page 135
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
PT Bank Bank Central Asia Tbk (Lanjutan) PT Bank Bank Central Asia Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
(Lanjutan) (Continued)
Pada tanggal 30 Juni 2026 dan 31 Desember 2025 As at June 30, 2026 and December 31, 2025 ,
manajemen berpendapat bahwa BPT memenuhi management is of the opinion that BPT is in
persyaratan terkait sebagaimana diharuskan dalam compliance with the relevant covenants as required
semua perjanjian kredit. under all credit agreements.
12. UANG JAMINAN PELANGGAN 12. CUSTOMER SECURITY DEPOSITS
Terdiri atas: This account consists of:
30 Juni / June 30, 30 Juni / June 30,
2026 2025
(Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
PT Bintang Inti Sukses Asia 639.524.500 249.385.000 PT Bintang Inti Sukses Asia
PT Rifast Investama Logistindo 422.419.500 155.131.500 PT Rifast Investama Logistindo
CV Surya Damai Sejahtera 389.422.500 241.435.000 CV Surya Damai Sejahtera
PT Mahkota Nusantara Raya 381.012.000 24.985.000 PT Mahkota Nusantara Raya
PT Antar Cepat Cargo Logistik 288.610.000 288.610.000 PT Antar Cepat Cargo Logistik
PT Tunas Mendayung Group 286.006.000 286.006.000 PT Tunas Mendayung Group
PT Jalur Gemilang Abadi 215.370.000 215.370.000 PT Jalur Gemilang Abadi
PT Tampan Jaya Sukses 178.730.000 72.160.000 PT Tampan Jaya Sukses
Sejahtera Sejahtera
PT Selera Pangan Interfood 162.796.000 137.468.000 PT Selera Pangan Interfood
PT Borneo Alfa Cargo 157.826.500 157.826.500 PT Borneo Alfa Cargo
PT Jefta Jasson Trans 156.967.000 103.379.500 PT Jefta Jasson Trans
PT Satu Kosong Tujuh 148.420.000 148.420.000 PT Satu Kosong Tujuh
PT Anugerah Covindo Indonesia 128.410.000 128.410.000 PT Anugerah Covindo Indonesia
PT Arikarya Forma Global 114.965.000 114.965.000 PT Arikarya Forma Global
PT Karya Indah Buana 113.754.000 73.744.000 PT Karya Indah Buana
PT Sahabat Multi Logistik 109.375.000 82.725.000 PT Sahabat Multi Logistik
PT Asteria Express Logistic 103.058.000 73.345.500 PT Asteria Express Logistic
PT Amanat Perkasa Speed 101.581.000 66.731.000 PT Amanat Perkasa Speed
Lain-lain (di bawah Rp200 juta) 4.542.446.725 2.314.765.201 Others (Rp200 million)
Jumlah 8.640.693.725 4.934.862.201 Total
Akun ini merupakan uang jaminan yang diterima This account represents security deposits received
dari pelanggan sebagai jaminan atas sewa kendaraan from customers as security for vehicle rental during
selama masa sewa kendaraan. the vehicle rental period.
Uang jaminan pelanggan akan dikembalikan saat The customer’s security deposit will be refunded
masa sewa selesai. upon the completion of the rental period.
131
Page 136
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN 13. TAXATION
a. Pajak Dibayar di Muka a. Prepaid Taxes
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ Unaudited) (Diaudit/ Audited)
Pajak Pertambahan Nilai 2.292.377.033 13.697.591.284 Value Added Tax
Pasal 4 (2) 19.327.607 29.539.175 Article 4 (2)
Pasal 25 70.090.473 - Article 25
Pasal 21 - 531.622 Article 21
Tagihan Pajak Penghasilan 2.038.538.083 9.623.746.514 Claim for Tax Refund
Total 4.420.333.196 23.351.408.595 Total
b. Utang Pajak b. Taxes Payable
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/Unaudited) (Diaudit/Audited)
Entitas Induk Parent Entity
Pajak Penghasilan: Income Tax:
Pasal 21 61.286.036 85.181.629 Article 21
Pasal 4 (2) 15.125.487 30.250.974 Article 4 (2)
Pasal 23 14.182.600 7.216.228 Article 23
Pasal 29 - – Article 29
Subtotal 90.594.123 122.648.831 Subtotal
Entitas Anak Subsidiaries
Pajak Penghasilan: Income Tax:
Pasal 21 3.517.729.442 6.711.938.077 Article 21
Pasal 4 (2) 152.697.461 32.485.339 Article 4(2)
Pasal 29 - 7.200.741.503 Article 29
Pasal 23 672.103.906 940.122.684 Article 23
Pasal 26 55.651.237 4.758.630 Article 26
Pasal 25 1.173.637.353 953.618.752 Article 25
Pajak Pertambahan Nilai - Net 5.371.401.355 3.263.847.747 Value Added Tax – net
Subtotal 10.943.220.754 19.107.512.732 Subtotal
Total 11.033.824.877 19.230.161.563 Total
c. Manfaat (Beban) Pajak Penghasilan c. Income Tax Benefit (Expenses)
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ Unaudited) (Diaudit/ Audited)
Entitas Induk Parent Entity
Pajak tangguhan - (227.434.600) Deferred tax
Subtotal (227.434.600) Subtotal
Entitas Anak Subsidiaries
Pajak kini (15.442.432.060) (40.756.147.785) Current tax
Pajak tangguhan (4.539.501.540) (6.448.458.217) Deferred tax
Penyesuaian pajak tahun Prior year tax adjustments
sebelumnya - (896.177.224)
Subtotal (19.981.933.600) (48.100.783.226) Subtotal
Total (19.981.933.600) (48.328.217.826) Total
132
Page 137
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
d. Pajak Penghasilan - Pajak Kini d. Income Tax - Current Tax
Rekonsiliasi antara laba sebelum beban pajak The following calculation presents the
penghasilan dan taksiran laba kena pajak reconciliation between income before estimated
Perusahaan untuk tahun 2025 adalah sebagai income tax expense and estimated taxable profit
berikut: (fiscal loss) of the Parent Entity for,:
31 Desember/
December 31, 2025
Laba sebelum beban pajak Income before
Penghasilan 192.392.967.378 income tax expense
Laba Entitas Anak sebelum Income before income
beban pajak penghasilan (193.363.345.367) tax expense of the Subsidiaries
Eliminasi 99.445.492.957 Elimination
Laba Entitas Induk sebelum Income before income tax
beban pajak penghasilan 78.332.587.905 expense of the Parent Entity
Hasil usaha Entitas Induk – (4.095.126.775) Parent Entity's Operating Results –
non final non final
Hasil usaha Entitas Induk - final 102.573.241.743 Parent Entity's Investment Final
Beda waktu non final Temporary differences non final:
Imbalan kerja 279.914.409 Employee benefits
Liabilitas sewaSewa (59.471.598) Lease Liabilities
Pendapatan atas pemulihan Recovery of impairment
piutang (1.260.199.596) on receivables
Subtotal (1.039.756.785) Subtotal
Beda tetap non final Permanent differences non final:
Umum dan administrasi 14.250.000 General and administrative
Subtotal 14.250.000 Subtotal
31 Desember/
December 31, 2025
Beda tetap Permanent differences:
Umum dan administrasi 4.345.300.922 General and administrative
Gaji dan tunjangan 326.243.521 Salaries and allowance
Laba atas penjualan Gain from sale of
investasi pada Entitas Anak (3.723.569.521) investment in Subsidiaries
Laba perdagangan portofolio Gain from brokerage
efek neto (1.215.267.032) activities – Net
Laba atas penjualan properti 350.732.180 Gain on sales of property
Pendapatan bunga yang telah Interest income subject to
dikenakan pajak final (234.844.820) final tax
Pendapatan sewa (1.890.685.885) Rental income
Pendapatan dividen (99.211.479.914) Dividend income
Subtotal (101.253.570.549) Subtotal
Penghasilan kena pajak (rugi fiskal) (3.803.962.366) Taxable income – net (fiscal loss)
Pajak kini - Current income tax
Dikurangi PPh 23 - Less tax credit PPh 23
Utang Pajak Penghasilan Badan - 29 Corporate Income Tax Payable -29
Rekonsiliasi pajak penghasilan di atas menjadi The above income tax reconciliation provide the
dasar dalam pengisian Surat Pemberitahuan basis for the Group’s Annual Corporate Tax
(SPT) Tahunan Pajak Penghasilan Badan Grup Return for years 2025.
untuk tahun 2025.
133
Page 138
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
e. Pajak Penghasilan - Pajak Tangguhan e. Income Tax - Deferred Tax
31 Desember/ December
31, 2025
Aset pajak tangguhan Deferred tax assets
Entitas Induk Parent Entity
Imbalan kerja 652.677.592 Employee benefits
Sewa 4.333.790 Lease
Penyisihan kerugian penurunan Allowance for ECL on
nilai piutang lain-lain 860.280.832 others receivable
Subtotal 1.517.292.214 Subtotal
Aset pajak tangguhan
Entitas Anak Subsidiaries
Imbalan kerja 5.615.757.494 Employee benefits
Rugi fiskal – Fiscal loss
IBNR 3.283.279.254 IBNR
PYBMP 875.347.640 PYBMP
Penyisihan penurunan Allowance for
nilai obligasi 26.078.096 impairment of bonds
Penyisihan kerugian Allowance for ECL on
penurunan nilai piutang 164.627.929 receivable
Revaluasi aset Revaluation
tetap (205.235.702) and equipment
Aset tetap 897.640.818 Property and equipment
Liabilitas Sewa 59.625.286 Lease Liabilities
Aset biologis (130.199.260) Biological asset
Subtotal 10.586.921.555 Subtotal
Neto 12.104.213.770 Net
30 Juni/ June 30, 31 Desember/
2026 December 31, 2025
Liabilitas pajak tangguhan Deferred tax liabilities
Entitas Anak Subsidiaries
Imbalan kerja 1.231.570.584 1.309.480.869 Employee benefits
Penyisihan kerugian penurunan Allowance for ECL on
nilai piutang lain-lain 6.581.428.668 5.393.854.821 other receivable
Aset tetap (34.675.095.637) (29.873.523.187) Property and equipment
Neto (26.862.096.385) (23.170.187.497) Net
Pengakuan pemanfaatan aset pajak tangguhan The utilization of deferred tax assets
oleh Grup terkait dengan laba kena pajak di recognized by the Group is dependent upon
masa yang akan datang dan kelebihan laba future taxable profits and in excess of profits
yang dihasilkan oleh pemulihan beda resulting from the reversal of existing taxable
temporer yang dapat dikenakan pajak. temporary differences.
134
Page 139
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
f. Surat Ketetapan Pajak f. Tax Assesmentt
Berikut ini merupakan Surat Ketetapan Pajak The following is a Tax Overpayment/
Lebih Bayar/Kurang Bayar yang diterima oleh Underpayment Assessment Letter received by the
Grup untuk masa tahun 2025 sebagai berikut: Group for the period 2025 as follows:
PT Batavia Prosperindo Internasional Tbk PT Batavia Prosperindo Internasional Tbk
Jenis Tanggal Penerimaan atau Denda dan
Wajib Nomor Surat Ketetapan Periode
pajak/ Tanggal bunga/ jumlah/
Pajak/ Pajak/ pajak/
Type of Pembayaran/Receipt Penalties and amount
Taxpayer Number of Tax Letter Tax period
Tax Date or Payment date interest
BPI 00026/106/22/054/25 CIT 2022 08 Oktober 2025 97.578.765 97.578.765
BPI 00014/140/22/054/25 PPh 4(2) 2022 10 Oktober 2025 4.363.590 4.363.590
BPI 00015/103/22/054/25 PPh 23 2022 10 Oktober 2025 22.189.027 22.189.027
BPI 00018/140/23/054/25 PPh 4(2) 2023 17 November 2025 2.543.016 2.543.016
BPI 00027/103/23/054/25 PPh 23 2023 17 November 2025 4.674 4.674
BPI 00021/106/23/054/25 PPh 25 2023 17 November 2025 21.961.980 21.961.980
BPI 00062/101/23/054/25 PPh 21 2023 25 November 2025 1.762.628 1.762.628
Total 150.403.680
Pada bulan Oktober dan November 2025, In October and November 2025, the Company
Perusahaan menerima Surat Tagihan Pajak received Tax Collection Notification Letters
(STP) atas Pajak Penghasilan Badan tahun (STP) for 2022 Corporate Income Tax,
2022, Pajak Penghasilan Pasal 25 bulan November 2023 Income Tax Article 25, and
November 2023, serta Pajak Penghasilan November to December 2023 Unified Income
Unifikasi bulan November hingga Desember Tax amounting to Rp150,403,680.
2023 dengan jumlah sebesar Rp150.403.680.
Kekurangan pembayaran pajak tersebut telah These underpayments were paid by the Company
dibayarkan oleh Perusahaan secara bertahap pada in periodically on October 15, 2025, November
tanggal 15 Oktober 2025, 24 November 2025, 24, 2025, and December 11, 2025.
dan 11 Desember 2025.
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
Pada tahun 2024, Grup menerima Surat Permintaan In 2024, the Group received a Letter of Request for
Penjelasan atas Data dan/atau Keterangan dengan Explanation of Data and/or Information with
Surat No. S-116/P2DK/KPP.0708/2024 tanggal Letter No S-116/P2DK/KPP.0708/2024 dated
27 Maret 2024. March 27, 2024.
Berikut ini merupakan Surat Ketetapan Pajak The following is a Tax Overpayment/
Lebih Bayar/Kurang Bayar yang diterima oleh Underpayment Assessment Letter received by
Grup untuk masa tahun 2020 sebagai berikut: the Group for the period 2020 as follows:
Tanggal penerimaan
Jenis Periode
Wajib Nomor Surat Tanggal atau Tanggal
pajak/ pajak/ Jumlah/ Perincian/
Pajak/ Ketetapan Pajak/ penerbitan/ Pembayaran/
Type of Tax Amount Detail
Taxpayer Number of Tax Letter Publication date Receipt date or payment
Tax period
date
MTWI 00023/103/20/054/25 PPh 23 2020 13 Oktober 12 November 6.996.505 STP
2025/October 13, 2025/November 12,
2025 2025
MTWI 00050/101/20/054/25 PPh 21 2020 13 Oktober 12 November 717.461 STP
2025/October 13, 2025/November 12,
2025 2025
135
Page 140
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
f. Surat Ketetapan Pajak (Lanjutan) f. Tax Assesmentt (Continued)
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
(Lanjutan) (Continued)
Pada tahun 2025, Grup menerima Surat In 2025, the Group received a Notification
Pemberitahun Perkembangan Pelaksanaan Letter on the Progress of the Implementation
Permintaan Penjelasan atas Data of the Request for Explanation of Data
dan/atau Keterangan dengan Surat and/or Information with Letter
No. S-141/P3P2DK/KPP.0708/2025 tanggal No. S-141/P3P2DK/KPP.0708/2025 dated
9 Oktober 2025, dengan rincian sebagai October 9, 2025, with the following details:
berikut
Periode
Tanggal SPT/ Jenis SPT/ Pembetulan/ Status SPT/Tax Return Jumlah/
pajak/
Date of Tax Return Type of Tax Return Correction Status Amount
Tax Period
6 Oktober 2025 SPT Masa PPh Pasal 23/26 2020-12 2 Kurang bayar pajak/Tax under 107.702/127
payment
9 September 2025 SPT Masa PPh Pasal 21/26 2020-12 1 Kurang bayar pajak/ Tax 3.214.434
under payment
2025 2025
Pada tanggal 23 Juni 2025, Perusahaan On June 23, 2025, the Company made a payment
melakukan pembayaran terhadap kekurangan for the 2020 underpayment of income tax
pajak tahun 2023 atas Surat Permintaan based on the Letter of Request for
Penjelasan atas Data dan/atau Keterangan Explanation of Data and/or Information
(SP2DK) Nomor: BA-/P2DK/KPP.0708/2025 (SP2DK) Number: BA-/P2DK/KPP.0708/2025
sebesar Rp907.770.248 dan seluruhnya amounting to Rp907,770,248 and fully charged
dibebankan pada beban pajak kini. to current tax expenses.
2024 2024
Pada tanggal 27 September 2024, Perusahaan On September 27, 2024, the Company made a
melakukan pembayaran terhadap kekurangan payment for the 2020 underpayment of income
pajak tahun 2020 atas Surat Permintaan Penjelasan tax based on the Letter of Request for Explanation
atas Data dan/atau Keterangan (SP2DK) of Data and/or Information (SP2DK)
No. BA-85/P2DK/KPP.07088/2024 sebesar No. BA-85/P2DK/KPP.07088/2024 amounting to
Rp994.949.768 dan seluruhnya dibebankan pada Rp994,949,768 and fully charged to current tax
beban pajak kini. expenses.
PT Batavia Prosperindo Trans Tbk PT Batavia Prosperindo Trans Tbk
Berdasarkan SKPLB No. 00001/406/22/054/25 Based on SKPLB No. 00001/406/22/054/25
tanggal 25 Maret 2025 yang dikeluarkan oleh dated March 25, 2025 issued by the Directorate
Direktorat Jendral Pajak (DJP), DJP telah General of Taxes (DGT), DGT has approved
menyetujui lebih bayar atas PPh masa pajak the overpayment of Income tax for the fiscal
2022 sebesar Rp217.080.762. year 2022 amounting to Rp217,080,762.
136
Page 141
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
f. Surat Ketetapan Pajak (Lanjutan) f. Tax Assesmentt (Continued)
PT Batavia Prosperindo Trans Tbk (Lanjutan) PT Batavia Prosperindo Trans Tbk (Continued)
Pada tahun 2024, atas pajak Perusahaan In 2024, the Company’s tax for the 2022 tax
untuk masa pajak 2022, telah dilakukan period was audited by the Directorate General
pemeriksaan oleh Direktorat Jenderal Pajak of Taxes (DGT) based on the tax audit notice
(DJP) berdasarkan surat pemeriksaan pajak No. PRIN-212/RIKSIS/KPP.0708/2024 dated
No. PRIN-212/RIKSIS/KPP.0708/2024 tanggal September 26, 2024.
26 September 2024.
Berdasarkan SKPLB No. 00037/407/21/054/23 Based on SKPLB No. 00037/407/21/054/23
tanggal 4 Agustus 2023 yang dikeluarkan oleh dated August 4, 2023 issued by the Directorate
Direktorat Jendral Pajak (DJP), DJP telah General of Taxes (DGT), DGT has approved
menyetujui lebih bayar atas PPN masa pajak the overpayment of VAT for the fiscal year 2021
2021 sebesar Rp13.097.599.666, di mana amounting to Rp13,097,599,666, which
Perusahaan telah menyetujui hasil pemeriksaan the Company has agreed with the results of the
tersebut. Lebih bayar pajak sebesar assessment. Tax overpayment amounting to
Rp13.097.599.666 telah diterima pada tanggal Rp13,097,599,666 already received by
11 September 2023. the Company on September 11, 2023.
g. Administrasi Pajak g. Tax Administration
Perubahan Tarif Pajak Perusahaan Changes in Corporate Tax Rate
Pada bulan Oktober 2021, Pemerintah Indonesia In October 2021, the Government of Indonesia
mengesahkan Undang-Undang No. 7 Tahun approved the Law No. 7 Year 2021 (Law
2021 (UU No.7/2021) tentang Harmonisasi No.7/2021) related to Harmonization of Tax
Peraturan Perpajakan. Beberapa tujuan Regulations. Some purposes of Law No.7/2021
UU No.7/2021 adalah untuk meningkatkan are to increase sustainable economic growth and
pertumbuhan perekonomian yang berkelanjutan support the acceleration of economic recovery,
dan mendukung percepatan pemulihan ekonomi, realize a tax system that is more just with legal
mewujudkan sistem perpajakan yang lebih certainty, implement administrative reforms,
berkeadilan dan berkepastian hukum, consolidated taxation policies, and expansion of
melaksanakan reformasi administrasi, kebijakan the tax base, as well as increasing Taxpayer
perpajakan yang konsolidatif, dan perluasan basis voluntary compliance.
pajak, serta meningkatkan kepatuhan sukarela
Wajib Pajak.
Sejumlah perubahan peraturan perpajakan Some changes in tax regulations from the
yang terjadi dengan penerapan UU No.7/2021 implementation of Law No.7/2021, among
antara lain adalah sebagai berikut: others, are as follows:
a. Pemberlakuan tarif pajak penghasilan a. The application of the corporate income
badan menjadi 22% mulai Tahun Pajak tax rate to 22% starting from the 2022
2022, dan Perusahaan Terbuka dalam Fiscal Year, and for domestic public listed
negeri yang memenuhi kriteria tertentu companies that fulfill certain additional
dapat memperoleh tarif pajak sebesar 3% criteria will be eligible for a tax rate which
lebih rendah dari tarif pajak yang is lower by 3% from the abovementioned
disebutkan di atas; tax rate;
137
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
g. Administrasi Pajak (Lanjutan) g. Tax Administration (Continued)
Perubahan Tarif Pajak Perusahaan (Lanjutan) Changes in Corporate Tax Rate (Continued)
Sejumlah perubahan peraturan perpajakan Some changes in tax regulations from the
yang terjadi dengan penerapan UU No.7/2021 implementation of Law No.7/2021, among
antara lain adalah sebagai berikut: (Lanjutan) others, are as follows: (Continued)
b. Kenaikan tarif PPN dari 10% menjadi b. VAT rate increase from 10% to 11%
11% yang mulai berlaku 1 April 2022, which will take effect on April 1, 2022,
kemudian menjadi 12% yang mulai then to 12% which will take effect no
berlaku paling lambat pada tanggal later than January 1, 2025;
1 Januari 2025;
c. Penyederhanaan PPN dengan tarif final c. Simplification of VAT using final rate
untuk barang atau jasa kena pajak for certain taxable goods or services
tertentu yang juga berlaku mulai which also applies from April 1, 2022;
1 April 2022;
d. Program pengungkapan sukarela bagi d. Voluntary disclosure program for
Wajib Pajak badan selama periode corporate taxpayers for the period
1 Januari - 30 Juni 2022, dengan basis January 1 - June 30, 2022, on the basis of
aset atau harta yang diperoleh selama assets acquired during January 1, 1985 -
1 Januari 1985 - 31 Desember 2015 yang December 31, 2015 which were not
belum diungkap pada saat mengikuti disclosed when participating in the
program amnesti pajak sebelumnya. previous tax amnesty program.
e. Pada bulan Desember 2024, Pemerintah e. In December 2024, the Government of
Indonesia mengesahkan Peraturan Indonesia enacted the Minister of Finance
Menteri Keuangan Republik Indonesia Regulation of the Republic of Indonesia
No. 131 Tahun 2024 tentang Perlakuan No. 131 Year 2024 related to the
Pajak Pertambahan Nilai Atas Impor treatment of Value Added Tax on the
Barang Kena Pajak, Pemanfaatan Barang Import of Taxable Goods, Delivery of
Kena Pajak Tidak Berwujud dari Luar Taxable Goods, Delivery of Taxable
Daerah Pabean di Dalam Daerah Pabean, Services, Utilization of Intangible Taxable
dan Pemanfaatan Jasa Kena Pajak dari Goods from Outside the Customs Area
Luar Derah Pabean di Dalam Daerah within the Customs Area, and Utilization
Pabean yang mengubah cara perhitungan of Taxable Services from Outside the
pajak pertambahan nilai yang terutama Customs Area within the Customs Area,
dihitung dengan cara mengalikan tarif which changes the method of calculating
12% dengan dasar pengenaan pajak the value added tax payable by
berupa nilai lain sebesar 11/12 (sebelas multiplying the rate of 12% (twelve
per dua belas) dari harga jual mulai percent) with the tax base in the form of
tanggal 1 – 31 Januari 2025. Efektif mulai another value of 11/12 (eleven twelfths) of
1 Februari 2025, ketentuan tarif pajak the January 1-31 selling price from 2025.
pertambahan nilai berlaku kembali Effective from February 1, 2025, the
menjadi 12%. value added tax rate will revert to 12%.
138
Page 143
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
h. Pajak Penghasilan Pilar Dua h. Pillar Two income taxes
Aturan model Pilar Dua telah diadopsi di The Pillar Two model rules were adopted in
Indonesia melalui PMK 136/2024 yang berlaku Indonesia through PMK 136/2024 effective
efektif mulai 1 Januari 2025 (Catatan 2f). Sesuai starting January 1, 2025 (Note 2f). In
PMK 136/2024, Manajemen telah melakukan accordance with PMK 136/2024, Management
evaluasi atas potensi penerapan ketentuan Pilar has evaluated the potential application of the
Dua terhadap Grup. Pillar Two rules to the Group.
Berdasarkan penilaian Transitional Safe Harbour Based on the Transitional Safe Harbour
(“TSH”) sesuai dengan PMK 136/2024, (“TSH”) assessment prepared in accordance
Grup tidak akan dikenakan pajak tambahan with PMK 136/2024, the Group will not be
Pilar 2 untuk tahun yang berakhir tanggal required to pay Pillar 2 top-up tax for the year
31 Desember 2025, karena yurisdiksi Indonesia ended December 31, 2025, as Indonesian
telah memenuhi ketentuan Safe Harbour sesuai jurisdiction passed the Transitional Safe
PMK 136/2024. Harbour under the PMK 136/2024.
14. UTANG PEMBIAYAAN KONSUMEN 14. CONSUMER FINANCING PAYABLES
Perubahan utang pembiayaan konsumen yang diakui Movement of consumer financing payables recognized
dalam laporan posisi keuangan konsolidasian tanggal in the consolidated statement of financial position as
30 Juni 2026 dan 31 Desember 2025 adalah sebagai at June 30, 2026 and December 31, 2025 are as
berikut: follows:
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Saldo awal 229.396.158.252 408.303.865.549 Beginning balance
Penambahan 15.140.700.000 9.043.424.256 Additions
Penambahan bunga 6.753.978.319 26.434.684.412 Accretion of interest
Pembayaran Payment
Pokok (116.861.637.575) (187.951.131.553) Principal
Bunga (6.753.978.319) (26.434.684.412) Interest
Saldo akhir 127.675.220.677 229.396.158.252 Ending balance
Analisis jatuh tempo utang pembiayaan konsumen The maturity analysis of consumer financing
diungkapkan dalam Catatan 36. payables are disclosed in Note 36.
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
PT Dipo Star Finance 89.955.001.872 190.931.537.462 PT Dipo Star Finance
PT Toyota Astra PT Toyota Astra
Financial Service 31.627.291.632 29.958.287.659 Financial Service
PT Orico Balimor Finance 6.046.922.737 7.041.324.424 PT Orico Balimor Finance
PT Astra Sedaya Finance - 1.052.962.496 PT Astra Sedaya Finance
PT Mandiri Tunas Finance 46.004.436 399.873.544 PT Mandiri Tunas Finance
PT Arthaasia Finance - 12.172.667 PT Arthaasia Finance
Jumlah 127.675.220.677 229.396.158.252 Total
139
Page 144
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG PEMBIAYAAN KONSUMEN (Lanjutan) 14. CONSUMER FINANCING PAYABLES
(Continued)
Suku bunga pada sewa masing-masing berkisar The interest rates range from 6.00% – 11.75% per
antara 6,00% – 11,75% per tahun pada tahun 2026 year in 2026 and 2025, respectively.
dan 2025.
Utang pembiayaan konsumen yang diperoleh Consumer financing payabless obtained by the
Grup dari PT Orico Balimor Finance (sebelumnya Group from PT Orico Balimor Finance (formerly
PT Mizuho Balimor Finance) dijaminkan dengan PT Mizuho Balimor Finance) had been
jaminan Grup oleh Malacca Trust Pte. Ltd., guaranteed by corporate guarantee from Malacca
Singapura, pemegang saham. Trust Pte. Ltd., Singapore, shareholder.
15. LIABILITAS IMBALAN KERJA 15. EMPLOYEE BENEFITS LIABILITIES
Grup memberikan imbalan untuk karyawannya yang The Group provides benefits for its employees who
telah mencapai usia pensiun yaitu 55-60 tahun sesuai has reached the retirement age of 55-60 based on the
dengan Peraturan Pemerintah No. 35 Tahun 2021 provisions of Government Regulation Number 35
(PP 35/2021) yang menerapkan pengaturan Perppu Year 2021 (PP 35/2021) that implement the
No. 2/2022 tentang Cipta Kerja pada tahun 2022 dan provisions of Perppu No. 2/2022 on Job Creation in
Undang-undang No.11/2020 tentang Cipta Kerja pada 2022 and Law No. 11/2020 on Job Creation in 2021.
tahun 2021. Untuk entitas anak BPAM menunjuk For BPAM’s (subsidiary) entity appoints DPLK
DPLK Allianz untuk menyelengarakan dan mengelola Allianz to arrange and manage the Program of
Program Dana Kompensasi Pascakerja (PDKP) bagi Management for Post Employment Compensation
66 karyawan terdaftar. Fund (PDKP) for 66 Registered employees.
Entitas anak lainnya belum memiliki DPLK per The remaining entities does not have DPLK yet as
31 Desember 2025. of December 31, 2025.
Perhitungan aktuaria atas imbalan kerja pada As at December 31, 2025, actuarial valuation
31 Desember 2025, dilakukan oleh KKA Tubagus report on the employee benefits was from KKA
Syarifal, aktuaris independen, dengan Tubagus Syarifal, independent actuary, using the
menggunakan metode “Projected Unit Credit”, Projected Unit Credit method, as follows:
dalam laporannya tertanggal sebagai berikut:
31 Desember 2025
BPI 09 Februari 2026/ BPI
February 09, 2026
MTWI 27 Januari 2026/ MTWI
January 27, 2026
BPAM 04 Februari 2026/ BPAM
February 04, 2026
BPT 09 Februari 2026/ BPT
February 09, 2026
SGI 11 Februari 2026/ SGI
February 11, 2026
140
Page 145
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. LIABILITAS IMBALAN KERJA (Lanjutan) 15. EMPLOYEE BENEFITS LIABILITIES
(Continued)
Pada tanggal 31 Desember 2025, jumlah As at December 31, 2025, total employees who
karyawan yang berhak atas imbalan kerja tersebut are entitled to these benefits are 504, respectively.
masing-masing sebanyak 504 karyawan.
Jumlah liabilitas imbalan kerja pada laporan posisi The amount of employee benefits liabilities
keuangan konsolidasian adalah sebagai berikut: presented in the consolidated statement of
financial position is as follows:
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Nilai kini liabilitas imbalan Present value of defined
pasti 34.576.956.572 34.445.072.529 benefit obligation
Rincian beban imbalan kerja yang diakui dalam The details of employee benefits expense recognized in
laporan laba rugi konsolidasian adalah sebagai the consolidated statement of profit or loss are as
berikut: follows:
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Biaya jasa kini 2.125.125.000 4.950.727.043 Current service cost
Biaya bunga - 2.348.393.688 Interest cost
Pendapatan bunga dari aset Interest return on
Program - (361.291.160) program assets
Total 2.125.125.000 6.937.829.571 Total
Mutasi liabilitas imbalan kerja adalah sebagai Movements of employee benefits liabilities are as
berikut: follows:
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Saldo awal 34.445.072.529 33.968.425.744 Beginning Balance
Beban tahun berjalan 2.125.125.000 6.937.829.571 Expense during the year
Kerugian aktuarial diakui Actuarial loss recognized
pada penghasilan in other
komprehensif lain - (1.201.683.434) comprehensive income
Pembayaran imbalan tahun Actual benefits payment
berjalan (1.993.240.957) (259.499.352) during the year
Iuran dari Perusahaan - (5.000.000.000) Company Contribution
Total 34.576.956.572 34.445.072.529 Total
141
Page 146
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. LIABILITAS IMBALAN KERJA (Lanjutan) 15. EMPLOYEE BENEFITS LIABILITIES
(Continued)
Asumsi-asumsi aktuarial utama yang digunakan Principal actuarial assumptions used in the valuation
dalam perhitungan imbalan kerja adalah sebagai of the employee benefits are as follows:
berikut:
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Tingkat diskonto pertahun 6,21% - 6,65% 7,07% Discount rate per annum
Kenaikan gaji rata-rata Salary increase rate
pertahun 1,00% - 10,00% 1,00% - 10,00% per year
Usia pensiun normal 55 – 60 55 – 60 Normal pension age
Tingkat mortalitas TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat 10% dari tingkat 10% dari tingkat Disability rate
mortalitas/ mortalitas/
Mortality rate Mortality rate
Sensitivitas liabilitas imbalan pasti terhadap The sensitivity of the defined benefit obligation as
perubahan asumsi utama tertimbang pada tanggal at December 31, 2025 to changes in the weighted
31 Desember 2025 adalah: principal assumptions is:
Dampak terhadap liabilitas imbalan pasti/
Impact on defined benefit obligation
2025
Perubahan asumsi/ Penurunan asumsi/
Change in Kenaikan asumsi/ Decrease in
assumption Increase in assumption assumption
Tingkat diskonto 1,00% Turun/Decrease 4,54% Naik/Increase 5,15% Discount rate
Tingkat kenaikan gaji 1,00% Naik/Increase 5,23% Turun/Decrease 4,68% Salary growth rate
Analisa sensitivitas didasarkan pada perubahan atas The sensitivity analyses are based on a change in an
satu asumsi aktuaria di mana asumsi lainnya dianggap assumption while holding all other assumptions
konstan. Dalam prakteknya, hal ini jarang terjadi dan constant. In practice, this is unlikely to occur, and
perubahan beberapa asumsi mungkin saling changes in some of the assumptions may be
berkorelasi. Dalam perhitungan sensitivitas kewajiban correlated. When calculating the sensitivity of the
imbalan pasti atas asumsi aktuaria utama, metode defined benefit obligation to significant actuarial
yang sama (perhitungan nilai kini kewajiban imbalan assumptions, the same method (present value of the
pasti dengan menggunakan metode projected unit defined benefit obligation calculated with the
credit di akhir periode) telah diterapkan seperti dalam projected unit credit method at the end of the
penghitungan kewajiban pensiun yang diakui dalam reporting period) has been applied as when
laporan posisi keuangan konsolidasian. calculating the pension liability recognized within the
consolidated statement of financial position.
142
Page 147
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. LIABILITAS IMBALAN KERJA (Lanjutan) 15. EMPLOYEE BENEFITS LIABILITIES
(Continued)
Perkiraan analisis jatuh tempo atas kewajiban Expected maturity analysis of undiscounted
imbalan pasti tidak terdiskonto per 31 Desember defined benefits obligation as at December 31,
2025 adalah sebagai berikut: 2025 is presented below:
31 Desember 2025
Kurang dari 1 Antara 1-2 Antara 2-5 Lebih dari 5 Total/
tahun/ tahun/ tahun/ tahun/ Total
Less than 1 year Between 1-2 Between 2-5 Over 5 years
years years
Imbalan pasti 9.025.234.701 2.719.347.151 9.098.665.341 21.457.886.412 42.301.133.605 Defined benefits
16. MODAL SAHAM 16. SHARE CAPITAL
Pada tahun 2023, Entitas Induk telah membeli In 2023, the Parent Entity has repurchased a total of
kembali sebanyak 1.493.000 saham miliknya dengan 1,493,000 of its own shares with a par value
nilai nominal sebesar Rp1.493.000.000 dengan total amounting to Rp1,493,000,000 for a total cost of
biaya sebesar Rp16.086.000.000. Rp16,086,000,000.
Pada tanggal 15 Mei 2024, telah dilakukan In May 15, 2024, the Company has been distributed
pendistribusian saham Perseroan dengan nilai nominal share with a new nominal value resulting from stock
baru hasil pemecahan saham sebesar Rp5,-/saham split with amount of Rp5,- /share (before Rp100.-
(semula Rp100,-/saham) dan juga dimulainya /share) and starting trading of the Company’s shares
perdagangan saham Perseroan dengan nilai nominal with new nominal value, which has received approval
baru di mana hal ini telah mendapat persetujuan from the Company’s Shareholders with based on
Pemegang Saham Perseroan dengan adanya Akta Notarial Deed No. 95 dated April 16, 2024 of
Notaris Nomor 95 Tanggal 16 April 2024 yang dibuat Christina Dwi Utami, SH., M. Hum., M.Kn.
oleh Notaris Christina Dwi Utami, S.H., M.Hum.,
M.Kn.
Pada tanggal 20 Oktober 2025, Entitas Induk On 20 October 2025, The Parent Entity has retired its
melakukan pengalihan (penghentian) saham treasuri treasury stock by decreasing of capital for 425,820,000
dengan cara pengurangan modal sebanyak 425.820.000 shares. This resulted in a change in the total
lembar saham. Sehingga terjadi perubahan saham outstanding shares from 10,309,973,240 to
beredar dari 10.309.973.240 lembar saham menjadi 9,884,153,240. These changes were notarized by Deed
9.884.153.240 lembar saham. Hal di atas tercatat dalam No. 142 of Notary Christina Dwi Utami, S.H., M.Hum.,
Akta No. 142 tanggal 20 Oktober 2025 yang dibuat M.Kn., and approved by the Minister of Law and
oleh Notaris Christina Dwi Utami, S.H., M.Hum., Human Rights of the Republic of Indonesia through
M.Kn., dan telah memperoleh persetujuan dari Menteri Decree No. AHU-0084330.AH.01.02.Year 2025 on
Hukum dan Hak Asasi Manusia Republik Indonesia December 21, 2025.
berdasarkan Surat Keputusan Nomor AHU-
0084330.AH.01.02.Tahun 2025 tanggal 21 Desember
2025.
143
Page 148
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. MODAL SAHAM (lanjutan) 16. SHARE CAPITAL (Continued)
Rincian pemegang saham Entitas Induk berikut The details of shareholders of the Parent Entity with
dengan kepemilikannya pada tanggal 30 Juni 2026 their ownership as at June 30, 2026 based on the
berdasarkan catatan yang dikelola oleh PT Adimitra record maintained by PT Adimitra Jasa Korpora, the
Jasa Korpora, Biro Administrasi Efek, adalah sebagai Securities Administration Agency, are as follows:
berikut:
30 Juni 2026 / June 30, 2026
Persentase
Kepemilikan/
Pemegang Saham/ Total Saham/ Percentage of Total Modal Saham/
Shareholder Number of Shares Ownership Total Share Capital
Malacca Trust Pte Ltd
Singapura/ Singapore 8.881.734.000 89,86% 44.408.670.000
Rudy Johansen, Komisaris/
Commissioner 1.808.000 0,02% 9.040.000
Masyarakat (masing-masing
di bawah 5%)/
public (each below 5%) 1.000.611.240 10,12% 5.003.056.200
Total saham beredar/ Total shares 9.884.153.240 100,00% 49.420.766.200
Rincian pemegang saham Entitas Induk berikut dengan The details of shareholders of the Parent Entity with
kepemilikannya pada tanggal 31 Desember 2025 their ownership as at December 31, 2025 based on the
berdasarkan catatan yang dikelola oleh PT Adimitra record maintained by PT Adimitra Jasa Korpora, the
Jasa Korpora, Biro Administrasi Efek, adalah sebagai Securities Administration Agency, are as follows:
berikut:
31 Desember 2025/ December 31, 2025
Persentase
Kepemilikan/
Pemegang Saham/ Total Saham/ Percentage of Total Modal Saham/
Shareholder Number of Shares Ownership Total Share Capital
Malacca Trust Pte Ltd
Singapura/ Singapore 8.881.734.000 89,86% 44.408.670.000
Rudy Johansen, Komisaris/
Commissioner 1.808.000 0,02% 9.040.000
Masyarakat (masing-masing
di bawah 5%)/
public (each below 5%) 1.000.611.240 10,12% 5.003.056.200
Total saham beredar/ Total shares 9.884.153.240 100,00% 49.420.766.200
Rekonsiliasi saham beredar pada tanggal Reconciliation of outstanding shares as at June 30,
30 Juni 2026 dan 31 Desember 2025 adalah sebagai 2026 and December 31, 2025 is as follows:
berikut:
30 Juni / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Saldo awal 9.884.153.240 9.884.153.240 Beginning balance
Penghentian saham Retirement of treasury
treasuri ̶ ̶ shares
Saldo akhir 9.884.153.240 9.884.153.240 Ending balance
144
Page 149
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. TAMBAHAN MODAL DISETOR – NETO 17. ADDITIONAL PAID-IN CAPITAL – NET
Tambahan modal disetor Grup pada tanggal Additional paid-in capital of the Group as at June
30 Juni 2026 dan 31 Desember 2025 adalah sebagai 30, 2026 and December 31, 2025 is as follows:
berikut:
30 Juni / 31 Desember/
June 30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Agio saham 39.024.486.889 39.024.486.889 Share premium
Penghentian saham treasuri (227.701.890.000) (227.701.890.000) Retirement of treasury shares
Biaya emisi saham – – Share issuance costs
Neto (188.677.403.111) (188.677.403.111) Net
18. SALDO LABA DAN DIVIDEN 18. RETAINED EARNINGS AND DIVIDENDS
Undang-Undang No. 40 tahun 2007 (“Undang- Law No. 40 of 2007 (the “Law”) regarding the
Undang”) tentang Perusahaan Terbatas mengharuskan Limited Liability Company requires the establishment
seluruh Perusahaan untuk membuat penyisihan of general reserve amounted to at least 20% of
cadangan umum sekurang-kurangnya 20% dari a Company’s issued and paid up capital. There is no
jumlah modal yang ditempatkan dan disetor penuh. set period of time over which this amount should be
Undang-Undang tersebut tidak mengatur jangka provided.
waktu untuk pembentukan penyisihan tersebut.
Pada tanggal 31 Desember 2025 dan 2024, Entitas As at December 31, 2025 and 2024, the Parent
Induk telah membentuk cadangan umum masing- Entity has established a provision of general
masing sebesar Rp500.000.000. reserves amounting to Rp500,000,000.
Berdasarkan Akta No 01 tanggal 3 Juni 2024, Entitas Based on Notarial Deed No.01 dated June 3, 2024,
induk telah membagikan dividen tunai untuk tahun the Parent Entity distributed cash dividends for the
buku 2023 sebesar Rp54.362.842.820. 2023 financial year amounting to Rp
Rp54.362.842.820.
Pada tahun 2024 berdasarkan Surat Keputusan Direksi In 2024, based on the Board of Directors’ Resolution
serta Surat Keputusan Komisaris dan Surat KSEI and the Board of Commissioners’ Resolution and
tanggal 6 September 2024, Entitas Induk, KSEI Letter dated September 6, 2024, the Parent
membagikan dividen kas interim sebesar Entity distributed interim cash dividends amounting to
Rp44.972.897.242. Rp44,972,897,242.
Berdasarkan Akta No. 50 tanggal 24 Juni 2025, Based on Notarial Deed No. 50 dated June 24, 2025,
Entitas Induk telah membagikan dividen tunai tahun the Parent Entity distributed cash dividends for the
buku 2024 sebesar Rp71.165.903.328. 2023 financial year amounting to Rp71,165,903,328.
Pada tahun 2025, berdasarkan Surat KSEI perihal In 2025, Based on KSEI’s letter dated October 2, 2025
Laporan Pelaksanaan Dividen Tunai tertanggal 2 regarding Cash Dividend Distribution, the Company
Oktober 2025, Perseroan membagikan dividen kas paid an interim cash dividend of IDR 41,513,443,608
interim sebesar Rp 41.513.443.608
Pada tahun 2026, berdasarkan Akta No. 56 tanggal 5 In 2026, based on Notaria Deed No. 56 dated June 5,
Juni 2026, Entitas Induk akan membagikan dividen 2026, the Parent Entity distributed cash dividends for
tunai tahun buku 2025 sebesar Rp27.477.946.007 , the 2025 financial year amounting to
yang akan dibayarkan pada tanggal 9 Juli 2026. Rp27,477,946,007 , and will be paid on July 9, 2026.
145
Page 150
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. KEPENTINGAN NON-PENGENDALI 19. NON-CONTROLLING INTERESTS
Kepentingan non-pengendali dalam aset bersih Non-controlling interest in net assets of
Entitas Anak. Subsidiaries.
30 June / June 30, 2026 31 Desember/
(Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
PT Batavia Prosperindo PT Batavia Prosperindo
Trans Tbk 175.803.661.316 175.780.203.144 Trans Tbk
Strait Pristine Strait Pristine
Resources Pte. Ltd 104.442.965.570 90.754.442.076 Resources Pte. Ltd
PT Malacca Trust Wuwungan PT Malacca Trust
Insurance Tbk 46.098.881.308 40.359.044.074 Wuwungan Insurence Tbk
PT Sweet Greens PT Sweet Greens
Indonesia 11.956.394.666 39.676.350.548 Indonesia
Sweet Greens Sweet Greens
Singapore Pte. Ltd 27.163.633.921 22.503.209.070 Singapore Pte. Ltd
PT Batavia Prosperindo Aset PT Batavia Prosperindo
Manajemen 9.247.643.549 4.963.060.824 Aset Manajemen
PT Sumber Perkasa Abadi 2.910.600.000 1.983.452.028 PT Sumber PerkasaAbadi
Total 377.623.780.331 376.019.761.764 Total
Kepentingan non-pengendali dalam laba neto Non-controlling interest in net income of
Entitas Anak. Subsidiaries.
30 June / June 30, 30 Juni/
2026 (Tidak June 30 ,
Diaudit/ 2025 (Tidak Diaudit/
Unaudited) Unaudited)
PT Batavia Prosperindo PT Batavia Prosperindo
Aset Manajemen 6.615.906.714 7.523.277.526 Aset Manajemen
PT Batavia Prosperindo PT Batavia Prosperindo
Trans Tbk 8.997.647.430 8.196.320.684 Trans Tbk
PT Malacca Trust PT Malacca Trust
Wuwungan Insurance Tbk 1.379.075.719 8.696.501.525 Wuwungan Insurance Tbk
PT Sumber Perkasa Abadi 3.102.023.552 (235.061.758) PT Sumber Perkasa Abadi
PT Batavia Prosperindo PT Batavia Prosperindo
Sekuritas - 214 Sekuritas
Sweet Greens Sweet Greens
Singapore Pte. Ltd (98.142.779) (144.817.000) Singapore Pte. Ltd
PT Sweet Greens PT Sweet Greens
Indonesia (9.737.171.364) (7.151.969.400) Indonesia
Strait Pristine Strait Pristine
Resources Pte. Ltd (53.723.573) (118.519.351) Resources Pte. Ltd
Total 10.205.615.700 16.765.732.440 Total
146
Page 151
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. KEPENTINGAN NON-PENGENDALI 19. NON-CONTROLLING INTERESTS (Continued)
(Lanjutan)
Kepentingan non-pengendali dalam penghasilan Non-controlling interest in other comprehensive
laba komprehensif lain Entitas Anak. income of Subsidiaries.
30 June / June 30, 30 Juni/
2026 (Tidak June 30 ,
Diaudit/ 2025 (Tidak Diaudit/
Unaudited) Unaudited)
PT Batavia Prosperindo PT Batavia Prosperindo
Aset Manajemen 6.615.906.714 7.523.277.526 Aset Manajemen
PT Batavia Prosperindo PT Batavia Prosperindo
Trans Tbk 8.997.647.430 8.196.320.684 Trans Tbk
PT Malacca Trust PT Malacca Trust
Wuwungan Insurance Tbk 1.379.075.719 8.696.501.525 Wuwungan Insurance Tbk
PT Sumber Perkasa Abadi 3.102.023.552 (235.061.758) PT Sumber Perkasa Abadi
PT Batavia Prosperindo PT Batavia Prosperindo
Sekuritas - 214 Sekuritas
Sweet Greens Sweet Greens
Singapore Pte. Ltd (98.142.779) (144.817.000) Singapore Pte. Ltd
PT Sweet Greens PT Sweet Greens
Indonesia (9.737.171.364) (7.151.969.400) Indonesia
Strait Pristine Strait Pristine
Resources Pte. Ltd (53.723.573) (118.519.351) Resources Pte. Ltd
Total 10.205.615.700 16.765.732.440 Total
Tabel di bawah ini menunjukan nilai persentase The table below shows details non-controlling
kepemilikan kepentingan non-pengendali: interest ownership:
30 June / June 30, 31 Desember/
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
PT Batavia Prosperindo PT Batavia Prosperindo
Aset Manajemen 17,92% 17,92% Aset Manajemen
PT Batavia Prosperindo PT Batavia Prosperindo
Trans Tbk 32,01% 32,01% Trans Tbk
PT Malacca Trust PT Malacca Trust
Wuwungan Insurance Tbk 12,43% 12,51% Wuwungan Insurance Tbk
PT Sweet Greens PT Sweet Greens
Indonesia 58,73% 58,73% Indonesia
Strait Pristine Strait Pristine
Resources Pte. Ltd 50,00% 50,00% Resources Pte. Ltd
Sweet Greens Sweet Greens
Singapore Pte. Ltd 50,24% 50,24% Singapore Pte. Ltd
PT Sumber Perkasa Abadi 60,00% 60,00% PT Sumber Perkasa Abadi
147
Page 152
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. KEPENTINGAN NON-PENGENDALI 19. NON-CONTROLLING INTERESTS (Continued)
(Lanjutan)
Tabel di bawah ini menunjukan rincian Entitas Anak The table below shows details of partially owned
yang tidak dimiliki sepenuhnya oleh Grup yang Subsidiaries of the Group that have material
memiliki Kepentingan Non-pengendali material: Noncontrolling Interests:
BPAM
30 June / 31 Desember/
June 30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Total aset 198.611.068.740 202.418.822.271 Total assets
Total liabilitas 61.874.386.721 67.674.319.975 Total liabilities
Pendapatan 222.640.277.898 411.648.798.036 Revenue
Laba neto tahun berjalan 36.916.433.723 77.840.776.675 Net income for the year
Total laba komprehensif 36.916.433.723 78.735.695.221 Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi 33.955.761.471 85.487.046.755 Operating activities
Kegiatan investasi 20.187.596.371 (44.054.727) Investing activities
Kegiatan pendanaan (36.104.648.701) (90.788.693.283) Funding activities
BPT
30 June / 31 Desember/
June 30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Total aset 2.149.288.566.697 2.260.850.818.996 Total assets
Total liabilitas 1.515.640.505.438 1.656.168.014.326 Total liabilities
Pendapatan 360.608.850.727 619.527.322.043 Revenue
Laba neto tahun berjalan 28.104.563.002 35.851.443.984 Net income for the year
Total laba komprehensif 28.104.563.002 42.153.944.272 Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi 136.669.455.299 181.145.904.132 Operating activities
Kegiatan investasi (43.935.308.013) (306.268.760.425) Investing activities
Kegiatan pendanaan (123.295.109.709) 144.615.859.406 Funding activities
MTWI
30 June / 31 Desember/
June 30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Total aset 2.667.695.104.120 3.603.005.028.772 Total assets
Total liabilitas 2.254.733.186.242 3.194.888.174.792 Total liabilities
Pendapatan 960.065.791.672 130.851.535.499 Revenue
Laba neto tahun berjalan 11.093.920.303 (71.344.281.742) Net income for the year
Total laba komprehensif 11.093.920.303 (71.965.127.690) Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi (106.050.674.886) (80.252.850.728) Operating activities
Kegiatan investasi 78.604.550.740 99.179.349.095 Investing activities
Kegiatan pendanaan (991.418.368) (24.580.671.570) Funding activities
148
Page 153
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. KEPENTINGAN NON-PENGENDALI 19. NON-CONTROLLING INTERESTS (Continued)
(Lanjutan)
SPRL
30 June / 31 Desember/
June 30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
SGD SGD
Total aset 18.203.514 18.216.373 Total assets
Total liabilitas 131 5.036 Total liabilities
Pendapatan 441 – Revenue
Laba neto tahun berjalan (7.995) (129.341) Net income for the year
Total laba komprehensif (7.995) (129.341) Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi (7.810) (15.800) Operating activities
Kegiatan investasi - (205.416) Investing activities
Kegiatan pendanaan - 264.000 Funding activities
SGS
30 June / 31 Desember/
June 30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
SGD SGD
Total aset 21.842.067 21.863.530 Total assets
Total liabilitas - 7.000 Total liabilities
Pendapatan 46.204 127.308 Revenue
Laba neto tahun berjalan (14.463) (26.258) Net income for the year
Total laba komprehensif (14.463) (26.258) Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi (22.460) (58.271) Operating activities
Kegiatan investasi - (1.951.038) Investing activities
Kegiatan pendanaan - 1.946.389 Funding activities
SPA
30 June / 31 Desember/
June 30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Total aset 22.135.585.260 16.266.721.045 Total assets
Total liabilitas 3.215.446.335 2.516.621.374 Total liabilities
Pendapatan 9.513.024.054 7.702.791.996 Revenue
Laba neto tahun berjalan 5.170.039.254 705.006.783 Net income for the year
Total laba komprehensif 5.170.039.254 705.006.783 Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi 154.476.591 (6.121.234.440) Operating activities
Kegiatan investasi - (37.164.999) Investing activities
Kegiatan pendanaan - 7.875.000.000 Funding activities
149
Page 154
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. KEPENTINGAN NON-PENGENDALI 19. NON-CONTROLLING INTERESTS (Continued)
(Lanjutan)
SGI
30 June / 31 Desember/
June 30, 2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Total aset 334.661.892.194 309.346.647.089 Total assets
Total liabilitas 118.941.535.718 76.579.686.228 Total liabilities
Pendapatan (2.422.066.426) 17.430.680.822 Revenue
Laba neto tahun berjalan (16.579.377.463) (38.812.255.658) Net income for the year
Total laba komprehensif (16.579.377.463) (39.053.012.871) Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi (23.733.822.484) (42.129.347.643) Operating activities
Kegiatan investasi (19.282.596.176) (12.213.897.196) Investing activities
Kegiatan pendanaan 42.347.144.879 55.416.749.917 Funding activities
20. JASA MANAJEMEN INVESTASI DAN 20. INVESTMENT MANAGEMENT AND OTHER
LAINNYA FEES
Akun ini merupakan imbalan atas jasa yang This account represents income from services of
diterima Perusahaan sebagai manajer investasi the Company as investment manager for
atas pengelolaan reksa dana yang besarnya management of mutual funds with a maximum of
maksimal 10,00% dari Nilai Aset Bersih untuk 10.00% from Net Asset Value for the years ended
tahun-tahun yang berakhir pada tanggal 30 Juni June 30, 2026 and 2025, with details as follows:
2026 dan 2025, dengan rincian sebagai berikut:
30 Juni / June 30 Juni / June
30, 2026 (Tidak 30, 2025 (Tidak
Diaudit/ Diaudit/
Unaudited Unaudited
Pihak ketiga 29.272.753.403 36.254.131.701 Third parties
Pihak berelasi 189.952.357.374 162.129.097.222 Related parties
Jumlah 219.225.110.777 198.383.228.923 Total
Pendapatan manajer investasi yang melebihi 10% Investment manager income that exceeds 10% of
dari total pendapatan untuk tahun-tahun yang total revenues of total sales for the years ended
berakhir pada tanggal 30 Juni 2026 dan 2025 June 30, 2026 and 2025 are as follows:
adalah sebagai berikut:
30 Juni / June 30 Juni / June
30, 2026 (Tidak 30, 2025 (Tidak
Diaudit/ Diaudit/
Unaudited Unaudited
Batavia Dana Kas Maxima 86.127.215.896 24.605.826.593 Batavia Dana Kas Maxima
Batavia Technology Sharia Batavia Technology Sharia Equity
Equity USD 21.172.420.106 24.787.083.304 USD
Batavia Dana Saham - 64.354.777.963 Batavia Dana Saham
Jumlah 107.299.636.002 113.747.690.830 Total
150
Page 155
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. PENDAPATAN JASA TRANSPORTASI 21. TRANSPORTATION SERVICE INCOME
Grup sebagai Pesewa Group as Lessor
Grup melakukan sewa operasi atas aset tetap yang The Group has entered into operating leases on its
terdiri atas kendaraan. Sewa ini berjangka waktu property and equipment consisting of vehicles.
antara 1–5 tahun. These leases have terms between 1–5 years.
Transportation service income recognized by the
30 Juni / June 30 Juni / June
30, 2026 (Tidak 30, 2025 (Tidak
Diaudit/ Diaudit/
Unaudited Unaudited
Sewa operasi 344.183.965.065 287.278.324.580 Operating lease
Jasa pengemudi 1.813.390.247 1.374.640.407 Driver service
Total 345.997.355.312 288.652.964.987 Total
Rincian pelanggan dengan total pendapatan The details of revenue from a single customer
kumulatif individual tahunan yang melebihi 10% exceeding 10% of the total transportation service
dari pendapatan jasa transportasi adalah sebagai income are as follows:
berikut:
30 Juni / June 30 Juni / June
30, 2026 30, 2025
Total % Total %
PT Nusantara Ekspres PT Nusantara Ekspres
Kilat 129.374.086.902 37% 79.407.835.308 27% Kilat
22. HASIL JASA ASURANSI – NETO 22. INSURANCE SERVICE REVENUE - NET
30 Juni/ June 30, 2026
(Tidak Diaudit/ Unudited)
Beban Bersih
Dari Kontrak
Beban Jasa Reasuransi/ Hasil Jasa
Pendapatan Asuransi/ Net Expense from Asuransi Bersih/
Jasa Asuransi/
Insurance Insurance Service Reinsurance Net Insurance
Portofolio Service Revenue Expenses Contracts Held Service Result Portfolio
Kebakaran 327.523.964.883 (253.576.860.452) (23.200.461.115) 50.746.643.316 Fire
Kesehatan 102.742.767.373 (75.132.527.347) (22.146.457.342) 5.463.782.684 Health
Rangka kapal 116.723.626.852 (122.785.251.988) 6.571.592.733 509.967.597 Marine hull
Kecelakaan 63.438.023.543 (46.408.749.810) (16.946.917.680) 82.356.053 Accident
Kendaraan Motor
bermotor 166.535.196.772 (180.639.116.288) (1.293.231.695) (15.397.151.211) vehicles
Pengangkutan 55.322.120.683 (41.036.770.941) (19.646.374.886) (5.361.025.144) Marine cargo
Lain-lain 104.057.136.404 (110.643.356.338) 4.276.183.594 (2.310.036.340) Others
Jumlah 936.342.836.510 (830.222.633.164) (72.385.666.391) 33.734.536.955 Total
151
Page 156
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. HASIL JASA ASURANSI (Lanjutan) 22. INSURANCE SERVICE REVENUE
(Continued)
30 Juni / June 30, 2025
(Tidak Diaudit/ Unaudited)
Beban Bersih
Dari Kontrak
Beban Jasa Reasuransi/ Hasil Jasa
Pendapatan Jasa
Asuransi/ Asuransi/ Net Expense from Asuransi Bersih/
Insurance Service Insurance Service Reinsurance Net Insurance
Portofolio Revenue Expenses Contracts Held Service Result Portfolio
Kebakaran 343.302.537.068 (230.293.961.775) (73.088.566.395) 39.920.008.898 Fire
Kendaraan Motor
bermotor 107.951.632.199 (93.344.746.645) (500.306.260) 14.106.579.294 vehicles
Kecelakaan 53.000.711.613 (26.311.357.922) (16.590.967.682) 10.098.386.009 Marine hull
Rangka kapal 115.518.307.954 (47.634.041.170) (59.718.260.404) 8.166.006.380 Health
Pengangkutan 47.353.362.848 (32.195.478.823) (10.016.071.104) 5.141.812.921 Marine cargo
Kesehatan 81.549.425.612 (60.232.793.780) (17.299.385.901) 4.017.245.931 Accident
Lain-lain 98.831.967.767 (68.905.740.660) (26.116.801.002) 3.809.426.105 Others
Jumlah 847.507.945.061 (558.918.120.775) (203.330.358.748) 85.259.465.538 Total
23. PENDAPATAN KEUANGAN – NETO 23. FINANCE INCOME – NET
30 Juni / June 30 Juni / June
30, 2026 (Tidak 30, 2025 (Tidak
Diaudit/ Diaudit/
Unaudited Unaudited
Bunga: Interest:
Obligasi 16.895.597.582 20.615.560.120 Bonds
Deposito berjangka 1.738.902.423 2.196.907.862 Time deposits
Jasa giro 249.989.428 302.308.655 Cash in bank
Amortisasi diskonto Amortization of discounted
obligasi 1.240.327.093 (2.116.981.347) bonds
Lain-lain 345.278.285 871.894.334
Neto 20.740.594.786 21.869.689.334 Net
152
Page 157
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
24. PENDAPATAN LAIN-LAIN – NETO 24. OTHER INCOME – NET
30 Juni / June 30 Juni / June
30, 2026 (Tidak 30, 2025 (Tidak
Diaudit/ Diaudit/
Unaudited Unaudited
Laba Penjualan aset – Gain on sale of property
tetap 10.104.579.803 8.583.074.546 and equipment
Laba penjualan kopi – Gain on sale of
kemasan 9.504.988.771 876.492.429 packaged coffee
Laba atas investasi 4.575.150.250 (1.768.477.966) Gain on investment
Laba selisih kurs 3.662.693.798 6.129.523.036 Gain on foreign exchange
Pendapatan sewa 858.389.980 934.017.415 Rental income
Laba pendapatan Gain on
agribisnis (1.857.563.469) 1.171.137.390 agribusiness
Lain-lain neto (masing- Others – net (each
masing di bawah below Rp1.1
Rp1,1 miliar) 7.569.914.541 1.463.039.892 billion)
Neto 34.418.153.673 17.262.759.820 Net
25. BEBAN PEMASARAN 25. MARKETING EXPENSES
30 Juni / June 30 Juni / June
30, 2026 (Tidak 30, 2025 (Tidak
Diaudit/ Diaudit/
Unaudited Unaudited
Iklan dan promosi 118.113.178.671 104.329.610.782 Advertising and promotion
Total 118.113.178.671 104.329.610.782 Total
26. BEBAN GAJI DAN TUNJANGAN 26. SALARIES AND ALLOWANCES EXPENSES
30 Juni / June 30 Juni / June
30, 2026 (Tidak 30, 2025 (Tidak
Diaudit/ Diaudit/
Unaudited Unaudited
Gaji 61.501.418.328 52.142.241.149 Salaries
Tunjangan 25.547.996.273 15.587.871.677 Allowance
Bonus 12.380.009.210 18.356.211.977 Bonus
Imbalan kerja 2.125.125.000 1.923.750.000 Employee benefits
Pelatihan dan pendidikan 2.136.330.720 1.355.165.919 Training and education
Total 103.690.879.531 89.365.240.722 Total
Beban gaji, tunjangan dan imbalan kerja termasuk Salaries, allowances and employee benefits
kompensasi yang diterima personel manajemen include compensation received by the Group’s key
kunci Grup. management personnel.
153
Page 158
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. BEBAN KEUANGAN 27. FINANCE EXPENSES
30 Juni / June 30 Juni / June
30, 2026 (Tidak 30, 2025 (Tidak
Diaudit/ Diaudit/
Unaudited Unaudited
Bunga dan beban transaksi Interest and transaction cost
atas utang bank 56.628.887.954 41.237.385.485 of bank loans
Bunga atas liabilitas sewa 7.235.758.610 16.459.415.509 Interest on lease liabilities
Lain-lain 119.285.246 1.815.958.515 Others
Total 63.983.931.810 59.602.759.509 Total
28. BEBAN UMUM DAN ADMINISTRASI 28. GENERAL AND ADMINISTRATIVE
EXPENSES
30 Juni / June 30 Juni / June
30, 2026 (Tidak 30, 2025 (Tidak
Diaudit/ Diaudit/
Unaudited Unaudited
Operasional kantor 21.269.413.615 19.027.700.672 Office operational
Jasa profesional 7.782.893.378 8.718.355.312 Professional fees
Sewa dan pemeliharaan 4.896.015.689 4.688.079.379 Rental and maintenance
Telekomunikasi 434.536.597 695.652.060 Telecommunication
Asuransi 867.030.140 1.521.856.888 Insurance
Utilitas 716.735.587 338.837.630 Utilities
Lain-lain (masing-masing Others (each below
di bawah Rp1,1 miliar) 13.209.148.870 6.849.745.325 Rp1,1 billion)
Total 49.175.773.876 41.840.227.226 Total
29. BEBAN JASA TRANSPORTASI 29. TRANSPORTATION SERVICE EXPENSES
30 Juni / June 30 Juni / June
30, 2026 (Tidak 30, 2025 (Tidak
Diaudit/ Diaudit/
Unaudited Unaudited
Penyusutan 97.401.031.690 93.237.703.787 Depreciation
Perbaikan dan pemeliharaan 91.834.776.609 44.071.716.725 Repairs and maintenance
Perijinan kendaraan 24.257.943.945 23.063.393.149 Vehicle licenses
Asuransi 10.346.735.947 9.342.394.245 Insurance
Ongkos angkut 5.344.402.887 8.413.604.673 Freight
Jasa pengemudi 1.736.761.721 1.717.363.013 Driver services
Lain-lain (masing-masing Others (each below
di bawah Rp100 juta) 2.448.984 5.614.295 Rp100 million)
Total 230.924.101.783 179.851.789.887 Total
154
Page 159
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. KERUGIAN PENURUNAN NILAI 30. EXPECTED CREDIT LOSSES
Merupakan kerugian penurunan nilai atas piutang Represent impairment losses on the following
sebagai berikut: receivables:
30 Juni / June 30 Juni / June
30, 2026 (Tidak 30, 2025 (Tidak
Diaudit/ Diaudit/
Unaudited Unaudited
Piutang sewa operasi 5.600.000.000 3.180.000.000 Operating lease receivable
Total 5.600.000.000 3.180.000.000 Total
31. LABA NETO PER SAHAM DASAR 31. BASIC EARNINGS PER SHARE
Berikut ini adalah data yang digunakan sebagai Below are the data used as the basis for the
dasar untuk perhitungan laba neto per saham calculation of basic earnings per share:
dasar:
30 Juni / June 30 Juni / June
30, 2026 (Tidak 30, 2025 (Tidak
Diaudit/ Diaudit/
Unaudited Unaudited
Laba neto tahun berjalan 53.031.799.582 107.986.962.485 Net income for the year
Laba neto tahun berjalan yang Net income for the year
diatribusikan kepada pemilik attributable to Owners
Entitas Induk 42.826.183.882 91.221.230.044 of the Parent Entity
Total laba Total basic
per saham dasar 4,33 9,23 earnings per shares
Mencerminkan kapasitas laba Grup untuk To more appropriately reflect the Group’s earnings
meningkatkan daya banding dari waktu ke waktu, capacity and to enhance comparability overtime
PSAK 233 mensyaratkan denominator untuk laba SFAS 233 requires denominators for basic EPS for
per saham dasar untuk periode berjalan dan periode current and comparative periods presented to be
komparatif untuk disesuaikan dengan kejadian- adjusted for events such as stock split.
kejadian seperti pemecahan saham.
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI WITH RELATED PARTIES
Sifat Relasi Nature of Relationship
Berdasarkan Surat Salinan Keputusan Kepala Based from the Decision Letter of the Head of the
Departemen Pengawasan Pasar Modal 2A tanggal Capital Market Supervision Department 2A dated
7 Oktober 2014 No. Kep-04/PM.21/2014 tentang October 7, 2014 No. Kep-04/PM.21/2014
pihak berelasi terkait pengelolaan Reksa Dana concerning related parties related to Mutual Fund
berbentuk Kontrak Investasi Kolektif, Manajer management in the form of a Collective
Investasi merupakan pihak berelasi dengan Reksa Investment Contract, an Investment Manager is a
Dana. related party to an Investment Fund.
155
Page 160
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Pihak Berelasi/
Tahun/Year Related Parties Hubungan/Relationship Transaksi/Transaction
2026,2025 Batavia USD Money Reksa dana/Mutual fund Portofolio efek, piutang kegiatan
Market manajer investasi, dan pendapatan
kegiatan manajer
investasi/Marketable securities,
investment manager receivables, and
investment manager income
2026,2025 Batavia Dana Kas Reksa dana/Mutual fund Portofolio efek, piutang kegiatan
Maxima manajer investasi, dan pendapatan
kegiatan manajer
investasi/Marketable securities,
investment manager receivables, and
investment manager income
2026 Batavia Proteksi Maxima Reksa dana/Mutual fund Portofolio efek, piutang kegiatan
66 manajer investasi, dan pendapatan
kegiatan manajer
investasi/Marketable securities,
investment manager receivables, and
investment manager income
2026,2025 Batavia Dana Kas Syariah Reksa dana/Mutual fund Portofolio efek, piutang kegiatan
Kelas B manajer investasi, dan pendapatan
kegiatan manajer
investasi/Marketable securities,
investment manager receivables, and
investment manager income
2026,2025 Batavia Obligasi Negara Reksa dana/Mutual fund Portofolio efek, piutang kegiatan
Indonesia manajer investasi, dan pendapatan
kegiatan manajer
investasi/Marketable securities,
investment manager receivables, and
investment manager income
2026,2025 Batavia Dana Obligasi Reksa dana/Mutual fund Portofolio efek, piutang kegiatan
Ultima manajer investasi, dan pendapatan
kegiatan manajer
investasi/Marketable securities,
investment manager receivables, and
investment manager income
2026,2025 Batavia Pendapatan Tetap Reksa dana/Mutual fund Portofolio efek, piutang kegiatan
Optimal Syariah manajer investasi, dan pendapatan
kegiatan manajer
investasi/Marketable securities,
investment manager receivables, and
investment manager income
156
Page 161
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Pihak Berelasi/
Tahun/Year Related Parties Hubungan/Relationship Transaksi/Transaction
2026,2025 Batavia Infrastruktur 2 Reksa dana/Mutual fund Portofolio efek, piutang kegiatan
manajer investasi, dan pendapatan
kegiatan manajer
investasi/Marketable securities,
investment manager receivables, and
investment manager income
2026,2025 Batavia Infrastruktur 3 Reksa dana/Mutual fund Portofolio efek, piutang kegiatan
manajer investasi, dan pendapatan
kegiatan manajer
investasi/Marketable securities,
investment manager receivables, and
investment manager income
2026 Batavia Index IDX - Reksa dana/Mutual fund Portofolio efek, piutang kegiatan
Pefindo Prime Bank manajer investasi, dan pendapatan
Kelas D kegiatan manajer
investasi/Marketable securities,
investment manager receivables, and
investment manager income
2026,2025 Batavia Technology Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Sharia Equity USD dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Dana Saham Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia China Sharia Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Equity USD dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026 Batavia Campuran Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Nusantara Kelas B dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Saham Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Cemerlang dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Campuran Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Cemerlang Kelas B dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia USD Bond Fund Reksa dana/Mutual fund Piutang kegiatan manajer investasi,
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables, and investment manager
income
157
Page 162
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Pihak Berelasi/
Tahun/Year Related Parties Hubungan/Relationship Transaksi/Transaction
2026,2025 Batavia Saham Sejahtera Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Dana Saham Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Optimal dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026 Batavia Index IDX - Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Pefindo Prime Bank dan pendapatan kegiatan manajer
Kelas A investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Sri Kehati ETF Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia USD Balanced Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Asia dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Global ESG Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Sharia Equity USD dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia India Sharia Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Equity USD dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Infrastruktur 6 Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Prima Obligasi Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Index Pefindo I- Reksa dana/Mutual fund Piutang kegiatan manajer investasi
grade dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
158
Page 163
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Pihak Berelasi/
Tahun/Year Related Parties Hubungan/Relationship Transaksi/Transaction
2026,2025 Batavia Dana Likuid Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
68 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
69 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Pesona Obligasi Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
71 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
65 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Dana Obligasi Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Cemerlang dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026 Batavia US Franchise Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Sharia Equity USD dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Prosperindo Pte Kontrak Pengelolaan Dana Piutang kegiatan manajer investasi
Ltd Nasabah Individu/ dan pendapatan kegiatan manajer
Discretionary Portfolio investasi/Investment manager
receivables and investment manager
income
2026 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
67 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
159
Page 164
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Pihak Berelasi/
Tahun/Year Related Parties Hubungan/Relationship Transaksi/Transaction
2026,2025 Batavia Proteksi Andalan Reksa dana/Mutual fund Piutang kegiatan manajer investasi
7 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Dana Saham Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Syariah dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
63 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
51 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
50 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
57 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
58 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Syariah Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Maxima 2 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Dana Dinamis Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Ultima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
21 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
160
Page 165
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Pihak Berelasi/
Tahun/Year Related Parties Hubungan/Relationship Transaksi/Transaction
2026,2025 Batavia Dana Obligasi Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Optimal dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Providentia Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Balanced Fund dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 KIK Pemupukan Dana Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Tapera Batavia dan pendapatan kegiatan manajer
Pendapatan Tetap Tanpa investasi/Investment manager
Penjualan Kembali receivables and investment manager
income
2026,2025 Batavia Proteksi Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Cemerlang 18 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Syariah Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Maxima 3 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Cemerlang Plus dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Dana Kas Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Nusantara dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 KIK Pemupukan Dana Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Tapera Batavia dan pendapatan kegiatan manajer
Pendapatan Tetap investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Saham ESG Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Impact dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
37 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
161
Page 166
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Pihak Berelasi/
Tahun/Year Related Parties Hubungan/Relationship Transaksi/Transaction
2026,2025 Batavia Disruptive Equity Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 KIK Pemupukan Dana Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Tapera Batavia Pasar dan pendapatan kegiatan manajer
Uang investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Obligasi Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Berkembang dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Obligasi Utama Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Dana Obligasi Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Sejahtera dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia LQ 45 Plus Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
60 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
56 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Gemilang 9 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
25 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
162
Page 167
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Pihak Berelasi/
Tahun/Year Related Parties Hubungan/Relationship Transaksi/Transaction
2026,2025 Batavia IDX30 ETF Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Smart Liquid Reksa dana/Mutual fund Piutang kegiatan manajer investasi
ETF dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Si Dana Obligasi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Dana Obligasi Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Plus dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2025,2024 KIK Pemupukan Dana Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Tapera Batavia Pasar dan pendapatan kegiatan manajer
Uang Syariah investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Dana Kas Syariah Reksa dana/Mutual fund Portofolio efek, piutang kegiatan
Kelas A manajer investasi, dan pendapatan
kegiatan manajer
investasi/Marketable securities,
investment manager receivables, and
investment manager income
2026 Batavia Campuran Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Nusantara Kelas A dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Dana Kas Syariah Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Kelas C dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Campuran Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Cemerlang Kelas A dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2025,2024 Batavia Obligasi Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Bertumbuh dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
163
Page 168
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Pihak Berelasi/
Tahun/Year Related Parties Hubungan/Relationship Transaksi/Transaction
2025 Batavia Index IDX - Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Pefindo Prime Bank dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Dana Kas Gebyar Reksa dana/Mutual fund Piutang kegiatan manajer investasi
dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Proteksi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi
59 dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2026,2025 Batavia Pendapatan Tetap Reksa dana/Mutual fund Piutang kegiatan manajer investasi
Utama Syariah dan pendapatan kegiatan manajer
investasi/Investment manager
receivables and investment manager
income
2025 Batavia Saham Reksa dana/Mutual fund Pendapatan kegiatan manajer
Bertumbuh investasi/Investment manager income
2026,2025 PT Batavia Prosperindo Entitas Induk/ Parent Beban usaha/Operating expenses
Internasional Tbk Entity
2026,2025 PT Malacca Trust Entitas Sepengendali/ Beban usaha/Operating expenses
Wuwungan Insurance Under Common Control
Tbk
164
Page 169
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
a. Portofolio Efek (Catatan 6) a. Marketable Securities (Note 6)
30 Juni / 31 Desember /
June 30, 2026 December 31, 2025
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Reksa Dana Mutual Funds
Batavia Dana Kas Maxima 50.929.529.194 64.585.795.571 Batavia Dana Kas Maxima
Batavia USD Money Market 17.949.699.802 - Batavia USD Money Market
Batavia Proteksi Maxima 66 15.221.235.000 - Batavia Proteksi Maxima 66
Batavia Dana Kas Syariah Kelas Batavia Dana Kas Syariah
B 14.286.172.741 41.244.842.351 Kelas B
Batavia Obligasi Negara Batavia Obligasi Negara
Indonesia 11.815.807.038 12.248.513.320 Indonesia
Batavia Dana Obligasi Ultima 10.654.555.143 11.014.644.006 Batavia Dana Obligasi Ultima
Batavia Pendapatan Tetap Batavia Pendapatan Tetap
Optimal Syariah 10.510.800.000 10.954.200.000 Optimal Syariah
RDPT Batavia Infrastruktur 2 5.037.487.125 5.086.346.205 RDPT Batavia Infrastruktur 2
RDPT Batavia Infrastruktur 3 4.688.335.911 4.974.102.434 RDPT Batavia Infrastruktur 3
Batavia Index IDX Pefindo Batavia Index IDX Pefindo Prime
Prime Bank Kelas D 958.096 - Bank Kelas D
Jumlah 141.094.580.050 150.108.443.887 Total
Persentase terhadap jumlah aset 2,42% 2,20% Percentage to total assets
165
Page 170
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Transaksi transaksi dengan Pihak Berelasi Transactions with Related Parties (Continued)
(Lanjutan)
b. Piutang kegiatan manajer investasi b. Investment Manager Receivables
30 Juni / 31 Desember /
June 30, 2026 December 31, 2025
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Reksa Dana Mutual Funds
Batavia Dana Kas Maxima 16.090.632.103 15.371.511.304 Batavia Dana Kas Maxima
Batavia Technology Syariah 4.443.879.276 Batavia Technology Syariah
Equity USD 4.287.759.262 Equity USD
Batavia Dana Saham 2.928.891.475 3.677.029.042 Batavia Dana Saham
Batavia China Impact Sharia Batavia China Impact Sharia
Equity USD 1.384.592.599 1.812.930.096 Equity USD
Batavia Campuran Nusantara Batavia Campuran Nusantara
Kelas B 1.207.074.887 - Kelas B
Batavia Dana Obligasi Ultima 1.092.419.085 1.371.749.254 Batavia Dana Obligasi Ultima
Batavia Saham Cemerlang 1.001.725.901 1.199.273.431 Batavia Saham Cemerlang
Batavia Pendapatan Tetap Batavia Pendapatan Tetap
Optimal Syariah 716.443.770 60.865.996 Optimal Syariah
Batavia Cemerlang Kelas B 684.962.537 741.096.902 Batavia Cemerlang Kelas B
Batavia USD Bond Fund 665.932.122 275.243.958 Batavia USD Bond Fund
Batavia Saham Sejahtera 518.579.775 659.567.840 Batavia Saham Sejahtera
Batavia Dana Saham Optimal 510.030.047 843.308.038 Batavia Dana Saham Optimal
Batavia Index IDX - PPB 499.625.195 618.086.660 Batavia Index IDX - PPB
Batavia Sri Kehati ETF 479.228.393 549.327.989 Batavia Sri Kehati ETF
Batavia USD Balanced Asia 464.915.215 258.977.254 Batavia USD Balanced Asia
Batavia Global ESG Sharia Batavia Global ESG Sharia
Equity USD 456.117.219 448.548.438 Equity USD
Batavia India Sharia Eq.USD 338.842.058 337.919.862 Batavia India Sharia Eq.USD
Batavia USD MM 333.642.620 29.299.699 Batavia USD MM
Batavia Prima Obligasi 325.308.343 365.927.691 Batavia Prima Obligasi
Batavia Infrastruktur 6 328.529.013 322.192.592 Batavia Infrastruktur 6
Batavia Infrastruktur 3 266.630.338 278.256.343 Batavia Infrastruktur 3
Batavia Index Pefindo I-Grade 161.957.378 135.936.656 Batavia Index Pefindo I-Grade
Batavia Infrastruktur 2 153.546.001 155.138.397 Batavia Infrastruktur 2
Batavia Dana Likuid 141.451.849 152.679.035 Batavia Dana Likuid
Batavia Proteksi Maxima 68 124.837.439 - Batavia Proteksi Maxima 68
Batavia Proteksi Maxima 69 118.783.481 - Batavia Proteksi Maxima 69
Batavia Proteksi Maxima 66 113.884.782 - Batavia Proteksi Maxima 66
Batavia Obligasi Negara Batavia Obligasi Negara
Indonesia 104.575.706 225.877.366 Indonesia
Batavia Pesona Obligasi 103.848.326 98.994.287 Batavia Pesona Obligasi
Batavia Proteksi Maxima 71 100.928.558 - Batavia Proteksi Maxima 71
Batavia Dana Obligasi Batavia Dana Obligasi
Cemerlang 91.648.296 - Cemerlang
Batavia Proteksi Maxima 65 92.239.503 37.709.330 Batavia Proteksi Maxima 65
Batavia US Franchise Sharia Batavia US Franchise Sharia
Equity USD 82.219.069 - Equity USD
Batavia Prosperindo Pte Ltd 81.663.177 72.293.944 Batavia Prosperindo Pte Ltd
Batavia Proteksi Andalan 7 73.914.455 81.045.966 Batavia Proteksi Andalan 7
Batavia Dana Saham Syariah 71.748.092 68.111.056 Batavia Dana Saham Syariah
Batavia Proteksi Maxima 67 73.973.724 - Batavia Proteksi Maxima 67
Dilanjutkan 36.273.101.793 34.692.777.702 Carried forward
166
Page 171
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Transaksi transaksi dengan Pihak Berelasi Transactions with Related Parties (Continued)
(Lanjutan)
b. Piutang kegiatan manajer investasi (Lanjutan) b. Investment Manager Receivables (Continued)
30 Juni / 31 Desember /
June 30, 2026 December 31, 2025
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Dilanjutkan 36.273.101.793 34.692.777.702 Carried forward
Batavia Proteksi Maxima 63 66.576.671 74.300.673 Batavia Proteksi Maxima 63
Batavia Dana Kas Syariah Batavia Dana Kas Syariah Kelas
Kelas B 60.709.139 83.706.451 B
Batavia Proteksi Maxima 51 59.336.598 60.901.582 Batavia Proteksi Maxima 51
Batavia Proteksi Maxima 50 53.788.608 56.032.638 Batavia Proteksi Maxima 50
Batavia Proteksi Maxima 57 46.023.570 47.451.705 Batavia Proteksi Maxima 57
Batavia Proteksi Maxima 58 41.328.746 42.594.517 Batavia Proteksi Maxima 58
Batavia Proteksi Syariah Batavia Proteksi Syariah
Maxima 2 38.179.503 39.295.934 Maxima 2
Batavia Dana Dinamis 37.401.484 76.206.913 Batavia Dana Dinamis
Batavia Proteksi Ultima 21 28.363.585 26.293.119 Batavia Proteksi Ultima 21
Batavia Dana Obligasi Optimal 27.497.129 25.771.746 Batavia Dana Obligasi Optimal
Batavia Providentia Balanced Batavia Providentia Balanced
Fund 26.401.056 39.053.861 Fund
KIK Pemupukan Dana Tapera KIK Pemupukan Dana Tapera
Batavia Pendapatan Tetap Batavia Pendapatan Tetap Tanpa
Tanpa Penjualan Kembali 25.648.467 24.382.274 Penjualan Kembali
Batavia Proteksi Cemerlang 18 25.514.971 27.558.143 Batavia Proteksi Cemerlang 18
Batavia Proteksi Syariah Batavia Proteksi Syariah
Maxima 3 24.435.550 22.647.059 Maxima 3
Batavia Proteksi Cemerlang Batavia Proteksi Cemerlang
Plus 23.626.917 22.039.627 Plus
KIK Pemupukan Dana Tapera KIK Pemupukan Dana Tapera
Batavia Pendapatan Tetap 21.520.969 32.624.154 Batavia Pendapatan Tetap
Batavia Saham ESG Impact 21.340.878 25.102.600 Batavia Saham ESG Impact
Batavia Dana Kas Nusantara 21.794.579 19.916.113 Batavia Dana Kas Nusantara
Batavia Proteksi Maxima 37 19.340.348 16.461.565 Batavia Proteksi Maxima 37
Batavia Disruptive Equity 19.007.610 29.090.679 Batavia Disruptive Equity
KIK Pemupukan Dana Tapera KIK Pemupukan Dana Tapera
Batavia Pasar Uang 18.962.508 16.065.353 Batavia Pasar Uang
Batavia Dana Obligasi Batavia Dana Obligasi Sejahtera
Sejahtera 14.185.525 19.319.955
Batavia Obligasi Utama 15.285.519 13.312.812 Batavia Obligasi Utama
Batavia Obligasi Berkembang 16.170.464 12.158.615 Batavia Obligasi Berkembang
Batavia LQ 45 Plus 12.870.104 16.141.047 Batavia LQ 45 Plus
Batavia Proteksi Maxima 56 11.651.082 12.502.822 Batavia Proteksi Maxima 56
Batavia Proteksi Maxima 60 11.703.854 107.810.315 Batavia Proteksi Maxima 60
Batavia Proteksi Gemilang 9 10.579.749 10.835.929 Batavia Proteksi Gemilang 9
Batavia Proteksi Maxima 25 10.539.954 10.887.053 Batavia Proteksi Maxima 25
Batavia Smart Liquid ETF 9.486.539 99.434.447 Batavia Smart Liquid ETF
Batavia IDX30 ETF 9.734.047 12.066.954 Batavia IDX30 ETF
Dilanjutkan 37.102.107.516 35.814.744.854 Carried forward
167
Page 172
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Saldo dan Transaksi Dengan Pihak Berelasi Balances and Transactions with Related Parties
(Lanjutan) (Continued)
b. Piutang kegiatan manajer investasi (Lanjutan) b. Investment Manager Receivables (Continued)
30 Juni / 31 Desember /
June 30, 2026 December 31, 2025
(Tidak Diaudit/ (Diaudit/
Unaudited Audited)
Dilanjutkan 37.102.107.516 35.814.744.854 Carried forward
Batavia Dana Obligasi Maxima 5.355.113 3.810.706 Batavia Dana Obligasi Maxima
Batavia Dana Obligasi Plus 4.188.705 2.763.515 Batavia Dana Obligasi Plus
KIK Pemupukan Dana Tapera - KIK Pemupukan Dana Tapera
Batavia Pasar Uang Syariah 2.724.930 Batavia Pasar Uang Syariah
Batavia Dana Kas Syariah 483.234 Batavia Dana Kas Syariah Kelas A
Kelas A 1.014.126
Batavia Campuran Nusantara 8.905.735 Batavia Campuran Nusantara Kelas
Kelas A 521.683 A
Batavia Dana Kas Syariah 173.974 Batavia Dana Kas Syariah Kelas C
Kelas C 160.810
Batavia Campuran Cemerlang Batavia Campuran Cemerlang Kelas
Kelas A 51.796 5.403.748 A
Batavia Obligasi Bertumbuh 224 761 Batavia Obligasi Bertumbuh
Batacia IDX Pefindo Prime Batacia IDX Pefindo Prime Bank
Bank Kelas D 181 - Kelas D
Batavia Proteksi Maxima 59 - 47.464.212 Batavia Proteksi Maxima 59
Batavia Saham Bertumbuh - 849 Batavia Saham Bertumbuh
Batavia Dana Kas Gebyar - 246.894.021 Batavia Dana Kas Gebyar
Jumlah 37.116.125.084 36.130.645.112 Total
Persentase terhadap jumlah Percentage to total
aset 0,64% 0,53% assets
c. Pendapatan Kegiatan Manajemen Investasi c. Investment Management Income (Note 20)
30 Juni / 30 Juni /
June 30, 2026 June 30, 2025
(Tidak Diaudit/ (Tidak Diaudit/
Unaudited Unaudited
Reksa Dana Mutual Funds
Batavia Dana Kas Maxima 86.127.215.896 64.354.777.963 Batavia Dana Kas Maxima
Batavia Technology Syariah Batavia Technology Syariah Equity
Equity USD 21.172.420.106 - USD
Batavia Dana Saham 16.855.987.075 24.605.829.563 Batavia Dana Saham
Batavia China Impact Sharia Eq 8.310.694.248 1.331.204.548 Batavia China Impact Sharia Eq
Batavia Dana Obligasi Ultima 6.660.783.812 7.159.676.923 Batavia Dana Obligasi Ultima
Batavia Saham Cemerlang 5.757.563.238 6.435.714.674 Batavia Saham Cemerlang
Batavia Cemerlang Kelas B 3.714.561.062 - Batavia Cemerlang Kelas B
BPT Optimal Syariah 3.613.981.943 76.529.271 BPT Optimal Syariah
Batavia Dana Saham Optimal 3.417.824.817 3.519.501.596 Batavia Dana Saham Optimal
Batavia Saham Sejahtera 2.981.709.779 3.025.058.430 Batavia Saham Sejahtera
MF Batavia USD Bond Fund 2.842.527.629 1.592.499.191 Batavia Sri Kehati ETF
Batavia Sri Kehati ETF 2.779.299.309 2.503.295.599 MF Batavia USD Bond Fund
Batavia Index IDX - PBB 2.480.512.819 645.611.412 Batavia Index IDX - PBB
Dilanjutkan 166.715.081.733 115.249.699.170 Carried forward
168
Page 173
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Saldo dan Transaksi Dengan Pihak Berelasi Balances and Transactions with Related Parties
(Lanjutan) (Continued)
30 Juni / 30 Juni /
June 30, 2026 June 30, 2025
(Tidak Diaudit/ (Tidak Diaudit/
Unaudited Unaudited
Dilanjutkan 166.715.081.733 115.249.699.170 Carried forward
Batavia Global ESG Sharia Batavia Global ESG Sharia Equity
Equity USD 2.171.823.965 - USD
Batavia Campuran Cemerlang Batavia Campuran Cemerlang Kelas
Kelas B 1.983.142.050 3.648.099.793 B
Batavia Technology Sharia Eq 1.755.555.239 24.787.083.304 Batavia Technology Sharia Eq
Batavia USD Balanced Asia 1.748.923.166 863.158.419 Batavia USD Balanced Asia
Batavia Prima Obligasi 1.712.440.931 1.598.056.250 Batavia Prima Obligasi
MF B.Index Pefindo I-Grade 788.182.151 811.755.763 MF B.Index Pefindo I-Grade
Batavia USD MM 767.644.550 - Batavia USD MM
Batavia Dana Likuid 684.082.277 1.184.164.808 Batavia Dana Likuid
Batavia US Franchise Sharia Batavia US Franchise Sharia Equity
Equity USD 670.594.213 - USD
Batavia Infrastruktur 6 590.640.511 - Batavia Infrastruktur 6
Batavia Obligasi Negara
Indonesia 564.463.595 - Batavia Obligasi Negara Indonesia
Batavia Pesona Obligasi 505.235.308 411.642.405 Batavia Pesona Obligasi
Batavia Infrastruktur 3 494.271.343 - Batavia Infrastruktur 3
Batavia Dana Obligasi Cemerlang 486.825.914 447.245.210 Batavia Dana Obligasi Cemerlang
Batavia Index IDX Pefindo Prime Batavia Index IDX Pefindo Prime
Bank Kelas A 458.371.739 - Bank Kelas A
Batavia Proteksi Maxima 66 454.214.573 - Batavia Proteksi Maxima 66
Batavia Dana Saham Syariah 453.331.678 339.172.717 Batavia Dana Saham Syariah
Batavia Proteksi Maxima 65 422.875.436 - Batavia Proteksi Maxima 65
Batavia Proteksi Andalan 7 387.023.760 403.131.526 Batavia Proteksi Andalan 7
Batavia Dana Kas Syariah Kelas Batavia Dana Kas Syariah
B 370.306.013 - Kelas B
Batavia Proteksi Maxima 63 343.614.360 - Batavia Proteksi Maxima 63
Batavia Dana Kas Gebyar 337.846.560 262.607.055 Batavia Dana Kas Gebyar
Batavia Dana Dinamis 327.428.365 493.536.908 Batavia Dana Dinamis
Batavia Proteksi Maxima 68 320.693.543 - Batavia Proteksi Maxima 68
MF BP Maxima 51 305.199.509 330.192.032 MF BP Maxima 51
Batavia Infrastruktur 2 280.081.898 - Batavia Infrastruktur 2
MF BP Maxima 50 276.884.774 543.566.995 MF BP Maxima 50
Batavia Proteksi Maxima 57 236.691.833 236.277.303 Batavia Proteksi Maxima 57
Batavia Proteksi Maxima 58 212.389.773 211.631.636 Batavia Proteksi Maxima 58
Batavia Proteksi Maxima 69 210.646.708 - Batavia Proteksi Maxima 69
Batavia Proteksi Syariah Maxima Batavia Proteksi Syariah
2 198.005.215 197.240.080 Maxima 2
Batavia Proteksi Maxima 67 190.027.288 - Batavia Proteksi Maxima 67
MF Batavia Providentia Balanced MF Batavia Providentia Balanced
Fund 155.909.865 281.537.946 Fund
Batavia Proteksi Ultima 21 148.141.151 148.544.860 Batavia Proteksi Ultima 21
Batavia Dana Obligasi Optimal 144.814.833 157.864.907 Batavia Dana Obligasi Optimal
Batavia Proteksi Cemerlang 18 132.771.859 132.589.537 Batavia Proteksi Cemerlang 18
Dilanjutkan 187.873.405.820 152.606.209.087 Carried forward
169
Page 174
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SIFAT, SALDO, DAN TRANSAKSI DENGAN 32. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Saldo dan Transaksi Dengan Pihak Berelasi Balances and Transactions with Related Parties
(Lanjutan) (Continued)
c. Pendapatan Kegiatan Manajemen Investasi c. Investment Management Income
30 Juni / 30 Juni /
June 30, 2026 June 30, 2025
(Tidak Diaudit/ (Tidak Diaudit/
Unaudited Unaudited
Lanjutan 187.873.405.820 152.606.209.087 Brought forward
KIK PDT BPT Tanpa PJL Kembali 131.686.090 125.282.743 KIK PDT BPT Tanpa PJL Kembali
Batavia Proteksi Syariah Maxima 3 126.616.037 125.681.870 Batavia Proteksi Syariah Maxima 3
Batavia Saham ESG Impact 125.377.735 208.551.686 Batavia Saham ESG Impact
Batavia Proteksi Cemerlang Plus 122.659.910 122.788.758 Batavia Proteksi Cemerlang Plus
KIK PDT Batavia PD Tetap 113.172.148 115.457.728 KIK PDT Batavia PD Tetap
Batavia Dana Kas Nusantara 112.198.946 107.137.481 Batavia Dana Kas Nusantara
Batavia Disruptive Equity 112.029.512 191.929.261 Batavia Disruptive Equity
Batavia Smart Liquid ETF 110.874.844 486.752.063 Batavia Smart Liquid ETF
MF BP Maxima 37 100.829.648 100.548.000 MF BP Maxima 37
Batavia Proteksi Maxima 71 92.595.007 - Batavia Proteksi Maxima 71
KIK Pemupukan Dana Tapera Batavia KIK Pemupukan Dana Tapera Batavia
Pasar Uang 86.233.475 - Pasar Uang
Batavia Obligasi Utama 80.318.567 134.810.313 Batavia Obligasi Utama
Batavia Dana Obligasi Sejahtera 80.048.806 76.119.225 Batavia Dana Obligasi Sejahtera
Batavia LQ 45 Plus 76.244.052 144.003.698 Batavia LQ 45 Plus
MF Batavia Obligasi Berkembang 68.382.705 74.907.861 MF Batavia Obligasi Berkembang
Batavia Proteksi Maxima 56 60.492.987 60.193.309 Batavia Proteksi Maxima 56
Batavia Proteksi Maxima 60 60.473.838 43.899.511 Batavia Proteksi Maxima 60
Batavia IDX30 ETF 58.037.295 56.374.243 Batavia IDX30 ETF
Batavia Proteksi Maxima 25 54.923.723 54.572.563 Batavia Proteksi Maxima 25
Batavia Proteksi Gemilang 9 54.763.137 54.501.576 Batavia Proteksi Gemilang 9
Batavia Proteksi Maxima 59 44.426.478 236.266.414 Batavia Proteksi Maxima 59
Batavia Dana Obligasi Maxima 27.394.209 27.766.548 Batavia Dana Obligasi Maxima
Batavia Dana Obligasi Plus 24.755.179 31.519.340 Batavia Dana Obligasi Plus
KIK Pemupukan Dana Tapera Batavia KIK Pemupukan Dana Tapera Batavia
Pasar Uang Syariah 14.056.401 - Pasar Uang Syariah
Batavia Dana Kas Syariah Kelas A 4.242.448 25.513.172 Batavia Dana Kas Syariah Kelas A
Batavia Campuran Nusantara Kelas A 2.408.735 - Batavia Campuran Nusantara Kelas A
Batavia Dana Kas Syariah Kelas C 669.969 294.251 Batavia Dana Kas Syariah Kelas C
Batavia Campuran Cemerlang Kelas A 263.487 64.000.435 Batavia Campuran Cemerlang Kelas A
Batavia Obligasi Bertumbuh 3.313 66.995.537 Batavia Obligasi Bertumbuh
Batavia Pendapatan Tetap Utama Batavia Pendapatan Tetap Utama
Syariah 848 7.713.838 Syariah
Batavia Index IDX Pefindo Prime Bank Batavia Index IDX Pefindo Prime Bank
Kelas D 166 - Kelas D
Batavia RDPT Infra 3 - 510.325.437 Batavia RDPT Infra 3
PDT Batavia Pasar Uang - 70.944.907 PDT Batavia Pasar Uang
Batavia Dana Kas Syariah - - Batavia Dana Kas Syariah
MF Batavia Saham Bertumbuh - 139.269.813 MF Batavia Saham Bertumbuh
Batavia RDPT Infra 2 - 279.806.165 Batavia RDPT Infra 2
KIK PDT B.Pasar Uang Syariah - 13.338.525 KIK PDT B.Pasar Uang Syariah
MF Batavia Campuran Cemerlang - - MF Batavia Campuran Cemerlang
MF RDPT Batavia Infra 6 - 581.307.728 MF RDPT Batavia Infra 6
Batavia India Sharia Eq.USD - 2.141.084.715 Batavia India Sharia Eq.USD
Batavia Dana Kas Syariah Kelas B - 62.491.890 Batavia Dana Kas Syariah Kelas B
Jumlah 189.952.357.374 162.129.097.222 Total
170
Page 175
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
COMMITMENTS
PT BATAVIA PROSPERINDO ASET PT BATAVIA PROSPERINDO ASET
MANAJEMEN MANAJEMEN
Perusahaan mengadakan kerjasama dengan bank The Company entered into agreements with the
kustodian berikut ini sehubungan dengan Kontrak following custodian banks in connection with the
Investasi Kolektif Reksa dana. Perusahaan Collective Investment Contract for the following
bertindak sebagai manajer investasi yang mutual funds, whereby the Company acts as an
mengelola kekayaan reksa dana dan memperoleh investment manager of the assets of the mutual
imbalan jasa. funds and receives service fees.
Berikut ini adalah Kontrak Investasi Kolektif The following is the summary of Collective
Reksa dana yang masih berlaku sampai dengan Investment Contracts which are still valid until the
tanggal terakhir pelaporan. end of the reporting period.
Maksimum Imbalan Jasa
dari Nilai Aset Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
1 November 1996 dan Deutsche Bank AG Batavia Dana Saham 3,00% p.a
perubahan terakhir
11 Oktober 2022/
November 1, 1996
and the latest
amendment dated
October 11, 2022
4 Oktober 2006 dan Deutsche Bank AG Batavia Dana Saham 3,00% p.a
perubahan terakhir Optimal
tanggal 11 Oktober
2022/ October 4,
2006 and the latest
amendment dated
October 11, 2022
171
Page 176
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT BATAVIA PROSPERINDO ASET PT BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
Berikut ini adalah Kontrak Investasi Kolektif The following is the summary of Collective
Reksa dana yang masih berlaku sampai dengan Investment Contracts which are still valid until the
tanggal terakhir pelaporan. end of the reporting period.
Maksimum Imbalan Jasa
dari Nilai Aset Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
15 Juni 2007 dan Deutsche Bank AG Batavia Dana Saham 3,00% p.a
perubahan terakhir Syariah
tanggal 11 Oktober
2022/ June 15, 2007
and the latest
amendment dated
October 11, 2022
4 November 2021 dan PT Bank Mandiri Batavia Saham 3,00% p.a
perubahan terakhir (Persero) Tbk Bertumbuh
tanggal 14 Desember
2022/ November 4,
2021 and the latest
amendment dated
December 14, 2022
30 Agustus 2017 dan PT Bank Mandiri Batavia Saham 3,00% p.a
perubahan terakhir (Persero) Tbk Cemerlang
tanggal 14 Desember
2022/ August 30,
2017 and the latest
amendment dated
December 14, 2022
23 November 2016 dan PT Bank Mandiri Batavia Saham 3,00% p.a
perubahan terakhir (Persero) Tbk Sejahtera
tanggal 14 Desember
2022/ November 23,
2016 and the latest
amendment dated
December 14, 2022
15 Maret 2019 dan PT Bank HSBC Batavia Saham ESG 3,00% p.a
perubahan terakhir Indonesia Impact
tanggal 11 Oktober
2022/ March 15, 2019
and the latest
amendment dated
October 11, 2022
172
Page 177
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT BATAVIA PROSPERINDO ASET PT BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
Maksimum Imbalan Jasa
dari Nilai Aset Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
13 Februari 2014 dan PT Bank HSBC Batavia LQ45 Plus 3,00% p.a
perubahan terakhir Indonesia
tanggal 11 Oktober
2022/ February 13,
2014 and the latest
amendment dated
October 11, 2022
13 November 2018 dan Deutsche Bank AG Batavia IDX30 ETF 3,00% p.a
perubahan terakhir
tanggal 19 Februari
2019/ November 13,
2018 and the latest
amendment dated
February 19, 2019
26 Februari 2018/ Deutsche Bank AG Batavia Smart Liquid 3,00% p.a
February 26, 2018 ETF
7 Februari 2019/ Deutsche Bank AG Batavia Sri-Kehati ETF 3,00% p.a
February 7, 2019
2 September 2021 dan PT Bank HSBC Batavia Disruptive 3,00% p.a
perubahan terakhir Indonesia Equity
tanggal 11 Oktober
2022/ September 2,
2021 and the latest
amendment dated
October 11, 2022
21 Juni 2023/ PT Bank HSBC Batavia Index 3,00% p.a
June 21, 2023 Indonesia PEFINDO i-Grade
14 November 2024/ PT Bank HSBC Batavia Index IDX- 3,00% p.a
November 14, 2024 Indonesia Pefindo Prime Bank
6 Mei 2021 dan PT Bank HSBC Batavia China Sharia 3,00% p.a
perubahan terakhir Indonesia Equity USD
tanggal 6 Oktober
2025/ May 6, 2021
and the latest
amendment dated
October 6, 2025
3 Juli 2020 dan PT Bank HSBC Batavia Global ESG 3,00% p.a
perubahan terakhir Indonesia Sharia Equity USD
tanggal 6 Oktober
2025/ July 3, 2020
and the latest
amendment dated
October 6, 2025
173
Page 178
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT BATAVIA PROSPERINDO ASET PT BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
Maksimum Imbalan Jasa
dari Nilai Aset Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
3 September 2021 dan PT Bank HSBC Batavia Technology 3,00% p.a
perubahan terakhir Indonesia Sharia Equity USD
tanggal 6 Oktober
2025/ September 3,
2021 and the latest
amendment dated
October 6, 2025
1 Maret 2024 dan PT Bank HSBC Batavia India Sharia 3,00% p.a
perubahan terakhir Indonesia Equity USD
tanggal 6 Oktober
2025/ March 1, 2024
and the latest
amendment dated
October 6, 2025
18 Februari 2025 dan PT Bank HSBC Batavia US Franchise 3,00% p.a
perubahan terakhir Indonesia Sharia Equity USD
tanggal 1 Oktober
2025/ February 18,
2025 and the latest
amendment dated
October 1, 2025
12 November 2015 dan PT Bank Central Asia Batavia Dana Kas 1,50% p.a
perubahan terakhir Tbk Gebyar
tanggal
15 Desember 2022/
November 12, 2015
and the latest
amendment dated
December 15, 2022
21 Desember 2006 dan PT Bank Central Asia Batavia Dana Kas 2,00% p.a
perubahan terakhir Tbk Maxima
tanggal 27 Oktober
2025/ December 21,
2006 and the latest
amendment dated
October 27, 2025
24 Juli 2019 dan PT Bank BJB Batavia Dana Kas 1,50% p.a
perubahan terakhir Nusantara
tanggal 14 Desember
2022/ July 24, 2019
and the latest
amendment dated
December 14, 2022
174
Page 179
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT BATAVIA PROSPERINDO ASET PT BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
Maksimum Imbalan Jasa
dari Nilai Aset Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
14 Agustus 2013 dan PT Bank HSBC Batavia Dana Likuid 2,00% p.a
perubahan terakhir Indonesia
tanggal 11 Oktober
2022/ August 14, 2013
and the latest
amendment dated
October 11, 2022
27 September 2021 dan Deutsche Bank AG Batavia Dana Kas 1,50% p.a
perubahan terakhir Syariah Kelas A
tanggal 27 September
2024/ September 27,
2021 and the latest
amendment dated
September 27, 2024
27 September 2021 dan Deutsche Bank AG Batavia Dana Kas 1,50% p.a
perubahan terakhir Syariah Kelas B
tanggal 27 September
2024/ September 27,
2021 and the latest
amendment dated
September 27, 2024
27 September 2021 dan Deutsche Bank AG Batavia Dana Kas 1,50% p.a
perubahan terakhir Syariah Kelas C
tanggal 27 September
2024/ September 27,
2021 and the latest
amendment dated
September 27, 2024
12 Juni 2025/ PT Bank HSBC Batavia USD Money 2,00% p.a
June 12, 2025 Indonesia Market
30 Juli 2021/ PT Bank Rakyat KIK Pemupukan Dana 0,10% p.a
July 30, 2021 Indonesia Tapera Batavia Pasar
Uang
1 Maret 2022/ PT Bank Rakyat KIK Pemupukan Dana 0,10% p.a
March 1, 2022 Indonesia Tapera Batavia Pasar
Uang Syariah
18 Februari 2014 dan PT Bank Rakyat Batavia Dana Obligasi 2,00% p.a
perubahan terakhir Indonesia Cemerlang
tanggal 23 Januari
2024/ February 18,
2014 and the latest
amendment dated
January 23, 2024
175
Page 180
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT BATAVIA PROSPERINDO ASET PT BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
Maksimum Imbalan Jasa
dari Nilai Aset Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
25 Maret 2015 dan PT Bank DBS Indonesia Batavia Dana Obligasi 2,00% p.a
perubahan terakhir Optimal
tanggal 15 Desember
2022/ March 25, 2015
and the latest
amendment dated
December 15, 2022
3 Juli 2012 dan Standard Chartered Bank Batavia Dana Obligasi 1,00% p.a
perubahan terakhir Indonesia Plus
tanggal 15 Desember
2022/ July 3, 2012
and the latest
amendment dated
December 15, 2022
17 Maret 2015 dan Standard Chartered Bank Batavia Dana Obligasi 2,00% p.a
perubahan terakhir Indonesia Sejahtera
tanggal 15 Desember
2022/ March 17, 2015
and the latest
amendment dated
December 15, 2022
16 Januari 2007 dan Standard Chartered Bank Batavia Dana Obligasi 2,00% p.a
perubahan terakhir Indonesia Ultima
tanggal 23 April 2025/
January 16, 2007 and
the latest amendment
dated April 23, 2025
13 Maret 2023/ PT Bank Central Asia Batavia Obligasi 2,00% p.a
March 13, 2023 Tbk Berkembang
8 Februari 2018 dan PT Bank Mega Tbk Batavia Obligasi 2,00% p.a
perubahan terakhir Bertumbuh
tanggal 14 Desember
2022/ February 8,
2018 and the latest
amendment dated
December 14, 2022
7 Juli 2017 dan PT Bank HSBC Batavia Obligasi Negara 2,00% p.a
perubahan terakhir Indonesia Indonesia
tanggal 19 Desember
2024/ July 7, 2017
and the latest
amendment dated
December 19, 2024
176
Page 181
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT BATAVIA PROSPERINDO ASET PT BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
Maksimum Imbalan Jasa
dari Nilai Aset Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
11 Oktober 2017 dan PT Bank DBS Indonesia Batavia Obligasi Utama 1,00% p.a
perubahan terakhir
tanggal 14 Desember
2022/ October 11,
2017 and the latest
amendment dated
December 14, 2022
21 Februari 2024/ Deutsche Bank AG Batavia Pendapatan 2,00% p.a
February 21, 2024 Tetap Optimal
Syariah
15 Agustus 2016 dan PT Bank Mega Tbk Batavia Pendapatan 2,00% p.a
perubahan terakhir Tetap Utama Syariah
tanggal 15 Desember
2022/ August 15, 2016
and the latest
amendment dated
December 15, 2022
14 Juni 2017 dan PT Bank Permata Tbk Batavia Pesona Obligasi 1,00% p.a
perubahan terakhir
tanggal 16 Juli 2025/
June 14, 2017 and the
latest amendment
dated July 16, 2025
12 Desember 2011 dan PT Bank Permata Tbk Batavia Prima Obligasi 1,00% p.a
perubahan terakhir
tanggal 15 Desember
2022/ December 12,
2011 and the latest
amendment dated
December 15, 2022
23 Januari 2022 dan PT Bank HSBC Batavia USD Bond 1,50% p.a
perubahan terakhir Indonesia Fund
tanggal 11 Oktober
2022/ January 23,
2022 and the latest
amendment dated
October 11, 2022
27 November 2006 dan Standard Chartered Bank Si Dana Obligasi 2,00% p.a
perubahan terakhir Indonesia Maxima
tanggal 14 Desember
2022/ November 27,
2006 and the latest
amendment dated
December 14, 2022
28 September 2021/ PT Bank Rakyat KIK Pemupukan Dana 0,20% p.a
September 28, 2021 Indonesia Tapera Batavia
Pendapatan Tetap
177
Page 182
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT BATAVIA PROSPERINDO ASET PT BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
Maksimum Imbalan Jasa
dari Nilai Aset Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
22 November 2021/ PT Bank Rakyat KIK Pemupukan Dana 0,10% p.a
November 22, 2021 Indonesia Tapera Batavia
Pendapatan Tetap
Tanpa Penjualan
Kembali
28 Desember 2018 dan PT Bank Bukopin Tbk Batavia Infrastruktur 2 2,00% p.a
perubahan terakhir
tanggal 27 Februari
2024/ December 28,
2018 and the latest
amendment dated
February 27, 2024
10 Mei 2019 dan PT Bank Bukopin Tbk Batavia Infrastruktur 3 2,00% p.a
perubahan terakhir
tanggal 22 April
2024/May 10, 2019
and the latest
amendment dated
April 22, 2024
13 Desember 2022/ PT Bank Rakyat Batavia Infrastruktur 6 2,00% p.a
December 13, 2022 Indonesia
7 Oktober 2022 dan PT Bank HSBC Batavia Campuran 3,00% p.a
perubahan terakhir Indonesia Cemerlang Kelas A
tanggal 17 Desember
2024/ October 7, 2022
and the latest
amendment dated
December 17, 2024
7 Oktober 2022 dan PT Bank HSBC Batavia Campuran 3,00% p.a
perubahan terakhir Indonesia Cemerlang Kelas B
tanggal 17 Desember
2024/ October 7, 2022
and the latest
amendment dated
December 17, 2024
12 April 2002 dan Deutsche Bank AG Batavia Dana Dinamis 3,00% p.a
perubahan terakhir
tanggal 11 Oktober
2022/ April 12, 2002
and the latest
amendment dated
October 11, 2022
178
Page 183
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT BATAVIA PROSPERINDO ASET PT BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
Maksimum Imbalan Jasa
dari Nilai Aset Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
6 Februari 2020 dan PT Bank HSBC Batavia Providentia 2,00% p.a
perubahan terakhir Indonesia Balanced Fund
tanggal 14 Desember
2022/ February 6,
2020 and the latest
amendment dated
December 14, 2022
8 Oktober 2010 dan PT Bank HSBC Batavia USD Balanced 2,00% p.a
perubahan terakhir Indonesia Asia
11 Oktober 2022/
October 8, 2010 and
the latest amendment
dated October 11,
2022
12 April 2013 dan PT Bank Permata Tbk Batavia Proteksi 2,50% p.a
perubahan terakhir Andalan 7
11 April 2022/
April 12, 2013 and the
latest amendment
dated April 11, 2022
15 April 2015 dan Standard Chartered Bank Batavia Proteksi 5,00% p.a
perubahan terakhir Indonesia Cemerlang 18
30 Maret 2022/
April 15, 2015 and the
latest amendment
dated March 30, 2022
18 November 2015 dan Standard Chartered Bank Batavia Proteksi 5,00% p.a
perubahan terakhir Indonesia Cemerlang Plus
30 Maret 2022/
November 18 , 2015
and the latest
amendment dated
March 30, 2022
6 Agustus 2014 dan PT Bank Mega Tbk Batavia Proteksi 2,50% p.a
perubahan terakhir Gemilang 9
17 Mei 2022/ August
6, 2014 and the latest
amendment dated
May 17, 2022
4 September 2019/ PT Bank HSBC Batavia Proteksi 5,00% p.a
September 4, 2019 Indonesia Maxima 16
8 Mei 2020 dan PT Bank Central Asia Batavia Proteksi 5,00% p.a
perubahan terakhir Tbk Maxima 25
30 Maret 2022/
May 8, 2020 and the
latest amendment
dated March 30, 2022
179
Page 184
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT BATAVIA PROSPERINDO ASET PT BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
Maksimum Imbalan Jasa
dari Nilai Aset Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
23 Februari 2022/ PT Bank Negara Batavia Proteksi 5,00% p.a
February 23, 2022 Indonesia (Persero) Maxima 37
Tbk
21 Oktober 2022/ PT Bank Central Asia Batavia Proteksi 5,00% p.a
October 21, 2022 Tbk Maxima 50
9 Februari 2023/ PT Bank Central Asia Batavia Proteksi 5,00% p.a
February 9, 2023 Tbk Maxima 51
22 November 2023/ PT Bank Mandiri Batavia Proteksi 5,00% p.a
November 22 , 2023 (Persero) Tbk Maxima 53
20 November 2023/ PT Bank Central Asia Batavia Proteksi 5,00% p.a
November 20 , 2023 Tbk Maxima 56
4 Juli 2024/ PT Bank OCBC NISP Batavia Proteksi 5,00% p.a
July 4, 2024 Indonesia Tbk Maxima 57
23 Juli 2024 dan PT Bank Central Asia Batavia Proteksi 5,00% p.a
perubahan terakhir Tbk Maxima 58
2 Desember 2024/
July 23, 2024 and the
latest amendment
dated December 2,
2024
6 Agustus 2024/ PT Bank OCBC NISP Batavia Proteksi 5,00% p.a
August 6, 2024 Indonesia Tbk Maxima 59
9 Agustus 2024/ PT Bank Central Asia Batavia Proteksi 5,00% p.a
August 9, 2024 Tbk Maxima 60
19 Mei 2025/ PT Bank Central Asia Batavia Proteksi 5,00% p.a
May 19, 2025 Tbk Maxima 63
17 Mei 2024 dan PT Bank HSBC Batavia Proteksi 5,00% p.a
perubahan terakhir Indonesia Maxima USD 1
30 Juli 2024/
May 17, 2024 and the
latest amendment
dated July 30, 2024
20 Desember 2023/ PT Bank Syariah Batavia Proteksi Syariah 5,00% p.a
December 20 , 2023 Indonesia Tbk Maxima 2
10 Oktober 2024/ PT Bank Syariah Batavia Proteksi Syariah 5,00% p.a
October 10, 2024 Indonesia Tbk Maxima 3
20 Maret 2018/ PT Bank DBS Indonesia Batavia Proteksi Ultima 5,00% p.a
March 20, 2018 11
6 Juni 2018 dan PT Bank DBS Indonesia Batavia Proteksi Ultima 5,00% p.a
perubahan terakhir 21
30 Maret 2022/
June 6, 2018 and the
latest amendment
dated March 30, 2022
180
Page 185
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT BATAVIA PROSPERINDO TRANS TBK PT BATAVIA PROSPERINDO TRANS TBK
Perjanjian dengan pelanggan Agreements with the customers
Grup mengadakan perjanjian dengan seluruh The Group entered into agreements with all of its
pelanggannya untuk transaksi sewa kendaraan. customers for vehicle rent. Based on the
Berdasarkan perjanjian tersebut, Grup setuju agreements, the Group agreed to deliver vehicle
untuk memberikan jasa sewa kendaraan selama rent services for certain period with fixed
periode tertentu dengan nilai transaksi yang sudah transaction amount. In addition, the agreement
ditetapkan. Selain itu, perjanjian tersebut also states the responsibility of the Group and
mengatur mengenai tanggung jawab masing- customers.
masing dari Grup dan pelanggan.
Pada awal tahun 2022, Grup memiliki kebijakan The Group have a new policy beginning 2022,
baru yang mengharuskan pelanggan untuk that requires customers to provide deposits in
melakukan deposit terlebih dahulu khususnya advance, especially for new customers who are
untuk pelanggan baru yang dinilai oleh considered by management to have a higher risk
manajemen memiliki risiko yang lebih tinggi atas of asset damage.
kerusakan aset.
Grup menetapkan bahwa jumlah deposit The Group determines that the amount of deposit
ditentukan dari tingkat risiko dari industri masing- is based on the risk level of each customer's
masing pelanggan. Sampai saat ini Grup belum industry. To date, the Group does not have a
memiliki Standar Operasional Prosedur untuk Standard Operating Procedure to determine the
menentukan tingkat risiko pelanggan. risk level of customers.
Perjanjian akan berakhir jika: This agreement shall be terminated if:
a. Terdapat kesepakatan tertulis untuk a. Written agreement made to terminate the
mengakhiri perjanjian; agreement;
b. Periode sewa telah berakhir; b. The lease period has expired;
c. Pelanggan mengakhiri perjanjian sebelum c. Customers terminate the agreement before
sewa berakhir; the lease period expire;
d. Salah satu pihak tidak memenuhi kewajibannya d. Either party does not fulfill its obligations in
sesuai dengan yang dituangkan di dalam accordance with the agreement and such
perjanjian dan kelalaian tersebut telah negligence has been notified by either party in
diperingatkan oleh salah satu secara tertulis written for 3 (three) consecutive times, the
sebanyak 3 (tiga) kali berturut-turut, pihak yang injured party is entitled to terminate this
dirugikan berhak mengakhiri perjanjian ini agreement unilaterally by submitting a written
secara sepihak dengan memberikan notice.
pemberitahuan tertulis.
181
Page 186
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT MALACCA TRUST WUWUNGAN PT MALACCA TRUST WUWUNGAN
INSURANCE TBK INSURANCE TBK
Entitas Induk memiliki beberapa ikatan dan perjanjian The Parent Entity has few significant agreements and
penting kepada pihak ketiga. sebagai berikut: commitments with third parties. which are as follows:
PT International Services Pacific Cross (ISPC) PT International Services Pacific Cross (ISPC)
Entitas Induk pada tanggal 2 Januari 2018. The Parent Entity, on January 2, 2018, entered into a
menandatangani perjanjian “Business Service” dengan "Business Service" agreement with ISPC, which states
ISPC yang menyatakan bahwa ISPC akan that ISPC will provide claims administration service,
memberikan jasa administrasi klaim, pemasaran dan marketing and sales consulting, design and
konsultasi penjualan, desain dan administrasi produk administration of products and advisory services
serta jasa penasehat yang berhubungan dengan related to various health and travel insurance
beberapa produk asuransi kesehatan dan asuransi products to the Parent Entity. This agreement is valid
perjalanan kepada Entitas Induk. Perjanjian ini berlaku for
selama 2 tahun, dimulai sejak tanggal 1 Januari 2018 2 years, starting from January 1, 2018 to
sampai dengan tanggal 31 Desember 2019. December 31, 2019.
Pada tanggal 6 Januari 2020, perjanjian tersebut On January 6, 2020, the agreement was extended
diperpanjang dengan masa berlaku 2 tahun, with a validity period of 2 years, starting from
dimulai sejak tanggal 1 Januari 2020 sampai January 1, 2020 to December 31, 2021.
dengan tanggal 31 Desember 2021.
Pada tanggal 6 Januari 2022, perjanjian tersebut On January 6, 2022, the agreement was extended
diperpanjang dengan masa berlaku 2 tahun, with a validity period of 2 years, starting from
dimulai sejak tanggal 1 Januari 2022 sampai January 1, 2022 to December 31, 2023.
dengan tanggal 31 Desember 2023.
Atas jasa tersebut, Entitas Induk diharuskan For those services, the Parent Entity is required to
membayar biaya jasa tahunan sebesar 20% dari pay annual service fee amounting to 20% from
jumlah produksi premi bruto dan tidak melebihi total gross premium production and not exceeding
Rp15.750.000.000 untuk tahun 2024 dan 2023. Rp15,750,000,000 for years 2024 and 2023.
Pada tanggal 1 Januari 2024, perjanjian tersebut On January 1, 2024, the agreement was extended
diperpanjang dengan masa berlaku 3 tahun, with a validity period of 3 years, starting from
dimulai sejak tanggal 1 Januari 2024 sampai January 1, 2024 to December 31, 2026.
dengan tanggal 31 Desember 2026.
Entitas Induk, pada tanggal 2 Mei 2019, The Parent Entity, on May 2, 2019, entered into a
menandatangani perjanjian “Business Service” dengan "Business Service" agreement with ISPC, which states
ISPC yang menyatakan bahwa ISPC akan that ISPC will provide claims administration service,
memberikan jasa administrasi klaim, pemasaran dan marketing and sales consulting, design and
konsultasi penjualan, desain dan administrasi produk administration of products and advisory services
serta jasa penasehat yang berhubungan dengan related to various international health and travel
beberapa produk asuransi kesehatan dan asuransi insurance products to the Parent Entity. This
perjalanan internasional kepada Entitas Induk. agreement is valid until December 31, 2020.
Perjanjian ini berlaku sampai dengan tanggal 31
Desember 2020.
182
Page 187
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT MALACCA TRUST WUWUNGAN PT MALACCA TRUST WUWUNGAN
INSURANCE TBK (Lanjutan) INSURANCE TBK (Continued)
PT International Services Pacific Cross (ISPC) PT International Services Pacific Cross (ISPC
(Lanjutan) (Continued))
Pada tanggal 4 Januari 2021, perjanjian tersebut On January 4, 2021, the agreement was extended
diperpanjang dengan masa berlaku 2 tahun, with a validity period of 2 years, starting from
dimulai sejak tanggal 1 Januari 2021 sampai January 1, 2021 to December 31, 2022.
dengan tanggal 31 Desember 2022.
Pada tanggal 12 Desember 2022, perjanjian On December 12, 2022, the agreement was
tersebut diperpanjang dengan masa berlaku 1 extended with a validity period of 1 year, starting
tahun, dimulai sejak tanggal 1 Januari 2023 from January 1, 2023 to December 31, 2023.
sampai dengan tanggal 31 Desember 2023.
Pada tanggal 1 April 2025, perjanjian tersebut On April 1, 2025, the agreement was extended
diperpanjang dengan masa berlaku 1 tahun, with a validity period of 1 year, starting from
dimulai sejak tanggal 1 April 2025 sampai dengan April 1, 2025 to March 31, 2026.
tanggal 31 Maret 2026.
Biaya jasa tahunan yang dibayarkan Entitas Induk The annual service fee paid by the Parent Entity
ke ISPC untuk tahun yang berakhir pada tanggal to ISPC for the years ended December 31, 2025
31 Desember 2025 dan 2024 masing-masing and 2042 amounted to Rp1,575,000,000 in both
sebesar Rp1.575.000.000 dicatat sebagai bagian years, recorded as part of other insurance service
dari beban jasa asuransi. expense.
Utang Entitas Induk ke ISPC pada tanggal 31 The Parent Entity’s payable to ISPC as at
Desember 2025 sebesar Rp7.126.606.222. December 31,2025 amounted to Rp7,126,606,222.
Pada setiap tanggal berakhirnya perjanjian akan On each expiration date the agreement will be
diperpanjang otomatis untuk jangka waktu yang automatically renewed for the same period, unless
sama, kecuali salah satu pihak menyampaikan either party gives notice of termination of the
pemberitahuan pengakhiran perjanjian paling agreement at least 90 calendar days before the
lambat 90 hari kalender sebelum berlakunya effective termination of the agreement.
pengakhiran perjanjian.
Sampai dengan tanggal penyelesaian laporan Until the completion date of the consolidated
keuangan konsolidasian, tidak terdapat financial statements, there is no notice of intention
pemberitahuan yang bermaksud untuk mengakhiri to terminate the agreement.
perjanjian.
183
Page 188
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT MALACCA TRUST WUWUNGAN PT MALACCA TRUST WUWUNGAN
INSURANCE TBK (Lanjutan) INSURANCE TBK (Continued)
PT Administrasi Medika (AdMedika) PT Administrasi Medika (AdMedika)
Entitas Induk pada tanggal 8 Maret 2011, The Parent Entity, on March 8, 2011, entered into
menandatangani Perjanjian Kerjasama Jasa a Health Insurance Administration Services
Administrasi Asuransi Kesehatan dengan Agreement with AdMedika, which states that
AdMedika yang menyatakan bahwa AdMedika AdMedika will provide insurance administration
akan memberikan jasa administrasi asuransi service to the Parent Entity. This agreement is
kesehatan kepada Entitas Induk. Perjanjian ini valid for 2 years and can be renewed
berlaku selama 2 tahun dan dapat diperpanjang automatically for a period of 2 years. Based on
secara otomatis untuk jangka waktu 2 tahun. amendment dated March 8, 2013, this agreement
Berdasarkan amandemen tanggal 8 Maret 2013 is valid until January 31, 2019.
perjanjian ini berlaku sampai dengan tanggal 31
Januari 2019.
Perjanjian tersebut diperpanjang secara otomatis This agreement is automatically renewed and
sampai dengan tanggal 31 Januari 2021. extended until January 31, 2021.
Entitas Induk pada tanggal 25 Maret 2021 The Parent Entity, on March 25, 2021, entered
menandatangani Perjanjian Kerjasama Jasa into a Health Insurance Administration Services
Administrasi Asuransi Kesehatan dengan Agreement with AdMedika, which states that
AdMedika yang menyatakan bahwa AdMedika AdMedika will provide insurance administration
akan memberikan jasa administrasi asuransi service to the Parent Entity. This agreement is
kesehatan kepada Entitas Induk. Perjanjian ini valid for 2 years, starting from February 1, 2021
berlaku selama 2 tahun, dimulai sejak tanggal 1 to January 31, 2023.
Februari 2021 sampai dengan tanggal 31 Januari
2023.
Pada tanggal 28 Februari 2023, perjanjian tersebut On February 28, 2023, the agreement was
diperpanjang dengan masa berlaku 2 tahun, extended with a validity period of 2 years, starting
dimulai sejak tanggal 1 Februari 2023 sampai from February 1, 2023 to January 31, 2025.
dengan tanggal 31 Januari 2025.
Pada setiap tanggal berakhirnya perjanjian akan On each expiration date the agreement will be
diperpanjang otomatis untuk jangka waktu yang automatically renewed for the same period, unless
sama, kecuali salah satu pihak menyampaikan either party gives notice of termination of the
pemberitahuan pengakhiran perjanjian paling agreement at least 90 calendar days before the
lambat 90 hari kalender sebelum berlakunya effective termination of the agreement.
pengakhiran perjanjian.
Sampai dengan tanggal penyelesaian laporan Until the completion date of the consolidated
keuangan konsolidasian, tidak terdapat financial statements, there is no notice of intention
pemberitahuan yang bermaksud untuk mengakhiri to terminate the agreement.
perjanjian.
184
Page 189
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT MALACCA TRUST WUWUNGAN PT MALACCA TRUST WUWUNGAN
INSURANCE TBK (Lanjutan) INSURANCE TBK (Continued)
PT Fullerton Health Indonesia (FHI) PT Fullerton Health Indonesia (FHI)
ISPC pada tanggal 1 Juni 2018, menandatangani ISPC on June 1, 2018, signed a partnership
perjanjian kerjasama service agreement dengan FHI. agreement on service agreement with FHI. This
Perjanjian ini dibuat dengan maksud dan tujuan untuk agreement was made with the intent and purpose of
melakukan kerjasama layanan jasa administrasi collaborating with group health administration
kesehatan grup dan manajemen risiko yang diberikan services and risk management provided by FHI to
oleh FHI kepada Para Peserta yang dinominasikan Participants nominated by ISPC who are entitled to
oleh ISPC yang berhak atas manfaat layanan health service benefits from the ISPC. The term of this
kesehatan dari ISPC. Jangka waktu perjanjian ini agreement is 24 months from June 1, 2018 to June 1,
adalah 24 bulan terhitung sejak tanggal 1 Juni 2018 2020 and can be renewed automatically for a period
sampai dengan of 1 year. ISPC is required to place funds of
1 Juni 2020 dan dapat diperpanjang secara otomatis Rp300,000,000 every 3 (three) months.
untuk jangka waktu 1 tahun. ISPC diwajibkan untuk
menempatkan dana sebesar Rp300.000.000 setiap
3 (tiga) bulan.
Perjanjian tersebut diperpanjang secara otomatis This agreement is automatically renewed and
sampai dengan tanggal 1 Juni 2021. extended until June 1, 2021.
ISPC pada tanggal 28 September 2021, ISPC, on September 28, 2021, signed a partnership
menandatangani perjanjian kerjasama service agreement on service agreement with FHI. This
agreement dengan FHI. Perjanjian ini dibuat dengan agreement was made with the intent and purpose of
maksud dan tujuan untuk melakukan kerjasama collaborating with group health administration
layanan jasa administrasi kesehatan grup dan services and risk management provided by FHI to
manajemen risiko yang diberikan oleh FHI kepada Participants nominated by ISPC who are entitled to
Para Peserta yang dinominasikan oleh ISPC yang health service benefits from the ISPC. The term of this
berhak atas manfaat layanan kesehatan dari ISPC. agreement is 12 months from June 1, 2021 to May 31,
Jangka waktu perjanjian ini adalah 12 bulan terhitung 2022 and can be renewed automatically for a period
sejak tanggal 1 Juni 2021 sampai dengan 31 Mei 2022 of 1 year. This agreement is automatically renewed
dan dapat diperpanjang secara otomatis untuk jangka and extended until June 1, 2023.
waktu 1 tahun. Perjanjian tersebut diperpanjang secara
otomatis sampai dengan tanggal 1 Juni 2023.
Perjanjian tersebut telah diperpanjang dengan The agreement has been extended for a period of
jangka waktu perjanjian 1 tahun terhitung sejak 1 year starting from June 1, 2023 and ending on
tanggal 1 Juni 2023 dan berakhir pada tanggal May 31, 2024.
31 Mei 2024.
Perjanjian ini diperpanjang otomatis berdasarkan This agreement is automatically renewed based
kesepakatan tertulis para pihak kecuali salah satu on the written agreement of the parties unless one
pihak memberikan pemberitahuan yang party gives notice intending to terminate this
bermaksud untuk mengakhiri perjanjian ini agreement to the other party no later than 90
kepada pihak lainnya selambat-lambatnya 90 (Ninety) days before the end of the current period.
(Sembilan puluh) hari sebelum berakhirnya
periode berjalan.
185
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT MALACCA TRUST WUWUNGAN PT MALACCA TRUST WUWUNGAN
INSURANCE TBK (Lanjutan) INSURANCE TBK (Continued)
PT Fullerton Health Indonesia (FHI) (Lanjutan) PT Fullerton Health Indonesia (FHI)
(Continued)
Sampai dengan tanggal penyelesaian laporan Until the completion date of the consolidated
keuangan konsolidasian, tidak terdapat financial statements, there is no notice of intention
pemberitahuan yang bermaksud untuk mengakhiri to terminate the agreement.
perjanjian.
PT Trinity Reinsurance Brokers (TRB) PT Trinity Reinsurance Brokers (TRB)
Entitas Induk pada tanggal 15 Maret 2021, The Parent Entity, on March 15, 2021, signed
menandatangani Perjanjian Kerjasama Reasuransi Reinsurance Agreement with PT Trinity
dengan PT Trinity Reinsurance Brokers untuk Reinsurance Brokers for treaty programmes, they
program sebagai berikut: are as follows:
1. Whole Account Excess of Loss Reinsurance 1. Whole Account Excess of Loss Reinsurance
Treaty; Treaty;
2. Whole Account Quota Share and Surplus 2. Whole Account Quota Share and Surplus
Treaty. Treaty.
TRB akan memberikan maksimum cover untuk TRB will provide maximum cover to insurance
produk asuransi Entitas Induk. Entitas Induk product of the Parent Entity. The Parent Entity is
diwajibkan membayar premi reasuransi sebesar required to pay reinsurance premium amounting
Rp1.096.808.000. Perjanjian ini berlaku selama 1 to Rp1,096,808,000. This agreement is valid for 1
tahun, dimulai sejak tanggal 1 Januari 2022 year, starting from January 1, 2022 to March 31,
sampai dengan tanggal 31 Maret 2023. 2023.
Pada tanggal 1 April 2024, perjanjian tersebut On April 1, 2024, the agreement was extended
diperpanjang dengan masa berlaku 1 tahun, with a validity period of 1 year, starting from
dimulai sejak tanggal 1 April 2024 sampai dengan April 1, 2024 to March 31, 2025.
tanggal 31 Maret 2025.
Pada tanggal 1 April 2025. perjanjian tersebut On April 1, 2025, the agreement was extended
diperpanjang dengan masa berlaku 1 tahun. with a validity period of 1 year, starting from
dimulai sejak tanggal 1 April 2025 - 31 Maret April 1, 2025 - March 31, 2026.
2026.
PT IBS Reinsurance Brokers PT IBS Reinsurance Brokers
Entitas Induk pada tanggal 22 Mei 2024 The Parent Entity On May 22, 2024, signed a
menandatangani Perjanjian Kerjasama Reasuransi Reinsurance Agreement with PT IBS Reinsurance
dengan PT IBS Reinsurance Brokers untuk Brokers for Whole Account Shortfall Excess of
program Whole Account Shortfall Excess of Loss Loss Reinsurance program.
Reinsurance.
Perjanjian reasuransi ini berlangsung selama satu This reinsurance agreement lasts for one year
tahun dari 1 April 2024 sampai dengan 31 Maret from April 1, 2024 to March 31, 2025.
2025.
186
Page 191
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT MALACCA TRUST WUWUNGAN PT MALACCA TRUST WUWUNGAN
INSURANCE TBK (Lanjutan) INSURANCE TBK (Continued)
PT Reasuransi Nasional Indonesia dan Pacific PT Reasuransi Nasional Indonesia and Pacific
Cross Insurance Company Limited Cross Insurance Company Limited
Entitas induk pada tanggal 1 Januari 2017 telah The parent entity on January 1, 2017 has signed a
menandatangani perjanjian reasuransi yaitu, reinsurance agreement, namely, personal
personal accident, health and travel insurance accident, health and travel insurance quota share
quota share facultative obligatory No. facultative obligatory No. 001/PKS/LIFE/I/2017
001/PKS/LIFE/I/2017 sebagaimana telah diubah as amended by the last addendum last addendum
dengan addendum terakhir addendum terakhir dated October 31, 2017. This agreement regulates
tertanggal 31 Oktober 2017. Perjanjian ini reinsurance cooperation in quota share
mengatur kerjasama reasuransi yang di quota facultative obligatory for insurance products with
share fakultatif obligatori untuk produk asuransi the Company's limit of 10% of the maximum limit
dengan limit Perusahaan sebesar 10% dari limit and PT Reasuransi Nasional Indonesia at 90% of
maksimum dan PT Reasuransi Nasional Indonesia the maximum limit.
sebesar 90% dari limit maksimum.
Berkenaan dengan dukungan reasuransi yang In relation to the reinsurance support provided by
diberikan PT Reasuransi Nasional Indonesia PT Reasuransi Nasional Indonesia (NASRE) for
(NASRE) untuk produk asuransi Entitas induk, the parent entity's insurance products, Pacific
Pacific Cross Insurance Company Limited Cross Insurance Company Limited (PCICL)
(PCICL) menandatangani perjanjian retrosesi signed a retrocession agreement on January 1,
pada tanggal 1 Januari 20217 No. 20217 No. 005/PKS/III/2017 as amended by the
005/PKS/III/2017 sebagaimana telah diubah latest addendum effective October 1, 2017. This
dengan addendum terakhir yang efektif pada agreement governs the retrocessing cooperation
tanggal 1 Oktober 2017. Perjanjian ini mengatur for the parent entity's insurance products with
Kerjasama retrosesi untuk produk asuransi Entitas NASRE's share of 22.2% of the maximum limit
induk dengan bagian masing-masing untuk and PCICL's share of 77.8% of the maximum
NASRE sebesar 22,2% dari limit maksimum dan limit.
PCICL sebesar 77,8% dari limit maksimum.
Pada tanggal 28 November 2023 dengan surat On November 28, 2023 by letter No.
No.230/MTWI-DIR/XII/2023 PT Reasuransi 230/MTWI-DIR/XII/2023 PT Reasuransi conveyed
menyampaikan maksudnya untuk mengakhiri its intention to terminate the reinsurance
perjanjian reasuransi kepada Perusahan dan agreement to the Company and was followed up
ditindaklanjuti melalui surat No. 230/MTWI- by letter No. 230/MTWI-DIR/XII/2023 dated
DIR/XII/2023 tanggal 21 Desember 2023 utnuk December 21, 2023 to approve the termination of
menyetujui pengakhiran perjanjian reasuransi. the reinsurance agreement.
Pengakhiran perjanjian reasuransi tidak Termination of the reinsurance agreement does
menghilangkan hak dan kewajiban masing-masing not eliminate the respective rights and obligations
yang telah timbul berdasarkan perjanjian that have arisen under the reinsurance agreement
reasuransi dan belum terselesaikan pada tanggal and have not been resolved as of the effective date
efektif perjanjian reasuransi. of the reinsurance agreement.
187
Page 192
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. IKATAN DAN PERJANJIAN SIGNIFIKAN 33. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT MALACCA TRUST WUWUNGAN PT MALACCA TRUST WUWUNGAN
INSURANCE TBK (Lanjutan) INSURANCE TBK (Continued)
PT Reasuransi Nasional Indonesia dan Pacific PT Reasuransi Nasional Indonesia and Pacific
Cross Insurance Company Limited (Lanjutan) Cross Insurance Company Limited (Continued)
Berdasarkan surat kesepakatan reasuransi Based on the reinsurance agreement letter No.
No. 414/MTI-DIR/X/2024 (Entitas induk) dan 414/MTI-DIR/X/2024 (Parent Entity) and No.
No. 57/PKS/NR/IX/2024 (NASRE) pada tanggal 57/PKS/NR/IX/2024 (NASRE) dated October 31,
31 Oktober 2024 antara Entitas induk dengan 2024 between the Parent Entity and NASRE and
NASRE dan PCICL. PCICL.
Entitas induk dan NASRE sepakat bahwa nilai The parent entity and NASRE agreed that the final
akhir Statement of Account kuartal 1-4 tahun 2023 value of the Statement of Account for the 1st-4th
adalah sebesar Rp96.717.536.316 dan quarter of 2023 is Rp96,717,536,316 and
USD224.109. USD224,109.
Para pihak mengakui dan mengetujui bahwa: The parties acknowledge and agree that:
a. NASRE diwajibkan melakukan pembayaran a. NASRE is required to make payments to the
kepada Entitas induk sebesar Parent Entity in the amount of
Rp96.717.5536.316 dan USD224.109. Rp96,717,5536,316 and USD224,109.
b. PCICL diwajibkan melakukan pembayaran b. PCICL is required to make payment to
kepada NASRE sebesar Rp69.882.881.592 NASRE in the amount of Rp69,882,881,592
dan USD174.307. and USD174,307.
Para pihak setuju bahwa penyelesaian pembayaran The parties agree that the settlement of payments
dilakukan dengan cara sebagai berikut: shall be made in the following manner:
a. PCICL akan melakukan pembayaran a. PCICL will make direct payment to the
langsung kepada Entitas induk sebesar Parent Entity in the amount of Rp69,881,592
Rp69.881.592 dan USD174.307. and USD174,307.
b. NASRE melakukan pembayaran langsung b. NASRE will make direct payments to the
kepada Entitas induk sebesar parent entity in the amount of
Rp26.834.654.723 dan USD49.802. NASRE Rp26,834,654,723 and USD49,802. NASRE
pada tanggal 9 dan 12 Desember 2024 telah on December 9 and 12, 2024 has paid off
melunasi kewajiban tersebut. these obligations.
Pacific Cross Insurance Company Limited Pacific Cross Insurance Company
(PCICL) Limited(PCICL)
Entitas Induk pada tanggal 5 April 2024 The Parent Entity on April 5, 2024 signed a
menandatangani Perjanjian Kerjasama Reasuransi Reinsurance Cooperation Agreement with Pacific
dengan Pacific Cross Insurance Company Limited Cross Insurance Company Limited for personal
untuk personal accident, health & trabel (health accident, health & trabel (health TAL) quota
TAL) quota share. share.
Perjanjian reasuransi ini berlangsung dari tanggal This reinsurance agreement runs from April 1,
1 April 2025 sampai dengan 31 Maret 2026. 2025 to March 31, 2026.
188
Page 193
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. SEGMEN OPERASI 34. OPERATING SEGMENTS
Informasi yang dilaporkan kepada manajemen Information reported to management for the
untuk tujuan alokasi sumber daya dan penilaian purpose of resources allocation and assessment of
kinerja segmen difokuskan pada jenis produk atau segment performance focuses on type of products
jasa yang diberikan atau disediakan. Segmen yang or services delivered or provided. Group’s
dilaporkan Grup merupakan kegiatan sebagai reportable segments are engaged in the following
berikut: activities:
a. Manajemen investasi a. Investment management
b. Pembiayaan (dihentikan) b. Financing (discontinued)
c. Jasa transportasi c. Transportation service
d. Asuransi umum d. General insurance
e. Perantara perdagangan efek dan penjaminan e. Brokerage and underwriting
emisi efek
Pendapatan dan Hasil Segmen Segment Revenue and Result
Berikut ini merupakan analisa pendapatan dan The following is an analysis of the Group’s
hasil segmen Grup berdasarkan segmen revenue and results by reportable segments:
dilaporkan:
Pendapatan Segmen/
Segment Revenue
30 Juni / 30 Juni /
June 30, 2026 June 30, 2025
(Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
Manajemen investasi 222.640.277.898 204.482.368.538 Investment management
Jasa transportasi 360.608.850.727 300.590.104.627 Transportation service
Pendapatan keuangan 20.470.594.786 21.869.689.334 Finance income
Asuransi umum 960.065.791.672 865.437.875.417 General insurance
Perantara perdagangan efek dan Brokerage and
penjaminan emisi - 196.079.821 Underwriting
Lainnya (7.523.902.969) (12.970.924.208) Others
Total 1.556.261.612.114 1.379.605.193.529 Total
Laba (Rugi) Sebelum Pajak Segmen/
Segment Profit (Loss) Before Income Tax
30 Juni / 30 Juni /
June 30, 2026 June 30, 2025
(Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
Manajemen investasi 47.778.397.979 47.311.365.050 Investment management
Jasa transportasi 37.224.532.346 34.969.044.804 Transportation service
Asuransi umum 11.093.920.303 61.677.315.783 Finance income
Jasa Konsultasi Manajemen 1.643.899.382 (2.252.367.544) Underwriting
Lainnya (44.708.950.429) (33.889.902.680) Others
Total 53.031.799.582 107.986.962.485 Total
189
Page 194
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. SEGMEN OPERASI (Lanjutan) 34. OPERATING SEGMENTS (Continued)
Pendapatan dan Hasil Segmen (Lanjutan) Segment Revenue and Result (Continued)
Laba (Rugi) Segmen/
Segmen Profit (Loss)
30 Juni / 30 Juni /
June 30, 2026 June 30, 2025
(Tidak Diaudit/ (Tidak Diaudit/
Unaudited) Unaudited)
Manajemen investasi 39.916.433.723 47.311.365.050 Investment management
Jasa transportasi 28.104.563.002 25.142.087.988 Transportation service
Asuransi umum 11.093.920.303 61.677.315.783 General insurance
Jasa Konsultasi Management Consulting
Manajemen 1.643.899.382 (2.252.367.544) Services
Lainnya (24.727.016.829) (12.975.525.472) Others
Total 53.031.799.582 107.986.962.485 Total
Pendapatan segmen yang dilaporkan di atas Segment revenue reported above represents
merupakan pendapatan yang dihasilkan dari pihak revenue generated from third parties. There were
ketiga. Tidak terdapat pendapatan antar segmen. no inter-segment sales.
Laba segmen merupakan laba yang diperoleh Segment profit represents the profit earned by
setiap segmen tanpa mengalokasikan penghasilan each segment without allocation of other income
(beban) lainlain dan beban pajak. Hal ini (expense) and tax expense. This is the measure
merupakan pengukuran yang dilaporkan kepada reported to the management as the operating
manajemen sebagai pengambil keputusan decision maker for the purposes of resource
operasional untuk tujuan alokasi sumber daya dan allocation and assessment of segment
penilaian kinerja segmen. performance.
Aset dan Liabilitas Segmen Segment Assets and Liabilities
30 Juni / June 30, 31 Desember /
2026 (Tidak Diaudit/ December 31, 2025
Unaudited) (Diaudit/ Audited)
Aset Segmen Segment Assets
Manajemen investasi 198.611.068.740 202.418.822.271 Investment management
Jasa transportasi 2.149.288.566.697 2.260.850.818.996 Transportation service
Asuransi umum 2.667.695.104.120 3.603.005.028.772 General insurance
Perantara perdagangan dan Brokerage and
penjaminan emisi efek - 114.395.382 Underwriting
Lainnya 2.608.209.993.869 757.389.552.816 Others
Total 7.623.804.733.425 6.823.778.618.237 Total
Eliminasi (1.791.085.259.824) (2.420.121.964) Elimination
Konsolidasian 5.832.719.473.602 6.821.358.496.273 Consolidated
190
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The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. SEGMEN OPERASI (Lanjutan) 34. OPERATING SEGMENTS (Continued)
Aset dan Liabilitas Segmen (Lanjutan) Segment Assets and Liabilities (Continued)
30 Juni / June 30, 31 Desember /
2026 (Tidak Diaudit/ December 31, 2025
Unaudited) (Diaudit/ Audited)
Liabilitas Segmen Segment Liabilities
Manajemen investasi 61.874.386.721 67.674.319.975 Investment management
Jasa transportasi 1.515.640.505.438 1.656.168.014.326 Transportation service
Asuransi umum 2.254.733.186.242 3.194.888.174.792 General insurance
Lainnya 153.293.618.663 84.850.620.201 Others
Total 3.985.541.697.063 5.003.581.129.294 Total
Eliminasi (5.367.689.804) (2.487.900.698) Elimination
Konsolidasian 3.980.174.007.259 5.001.093.228.596 Consolidated
Untuk tujuan pengawasan kinerja segmen dan For the purpose of monitoring segment performance
pengalokasian sumber daya di antara segmen, and allocating resources between segments, all
seluruh aset dan liabilitas dialokasikan ke segmen assets and liabilities are allocated to reportable
dilaporkan. segments.
Grup mempertimbangkan untuk tidak mengajukan The Group considered not presenting the revenue
pendapatan per pelanggan eksternal per lokasi from external customers by location of operation
operasi dan informasi terkait aset per lokasi aset and information by location of operations and its
karena Grup hanya beroperasi di Indonesia. assets by location, since the Group only operates in
Indonesia.
191
Page 196
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. INSTRUMEN KEUANGAN 35. FINANCIAL INSTRUMENTS
Tabel di bawah ini adalah perbandingan nilai The table below is a comparison by class of the
tercatat dan nilai wajar dari instrumen keuangan carrying amounts and fair value of the Group’s
Grup yang dicatat di laporan keuangan financial instruments that are carried in the
konsolidasian. consolidated financial statements.
30 Juni/ June 30, 2026
Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value
ASET KEUANGAN FINANCIAL ASSETS
Aset keuangan diukur pada Financial assets at
biaya perolehan amortisasi: amortized cost:
Kas dan setara kas 242.517.903.463 242.517.903.463 Cash and cash equivalents
Portofolio efek Marketable securities
Pihak ketiga 535.643.467.093 535.643.467.093 Third parties
Piutang sewa operasi Operating lease receivables
Pihak ketiga – neto 73.825.575.827 73.825.575.827 Third parties- net
Piutang nasabah Receivable from customers
Pihak ketiga 4.945.350.603 4.945.350.603 Third parties
Pihak berelasi 37.116.125.084 37.116.125.084 Related parties
Piutang lain-lain - pihak ketiga 72.822.693.181 72.822.693.181 Other receivables - third parties
Aset asuransi untuk sisa Insurance contract assets
pertanggungan 797.827.444.874 797.827.444.874 remaining coverage
Aset asuransi untuk klaim Insurance contract assets
terjadi 1.405.073.141.887 1.405.073.141.887 incurred claims
Pendapatan yang belum Unbilled
ditagih 34.987.975.003 34.987.975.003 receivables
Aset lain-lain 44.057.732.316 44.057.732.316 Other assets
Aset keuangan yang diukur Financial assets
pada nilai wajar melalui at fair value
laba rugi: through profit or loss:
Portofolio efek Marketable securities
Pihak berelasi 141.094.580.050 141.094.580.050 Related parties
Total aset keuangan 3.389.911.989.381 3.389.911.989.381 Total financial assets
192
Page 197
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. INSTRUMEN KEUANGAN (Lanjutan) 35. FINANCIAL INSTRUMENTS (Continued)
Tabel di bawah ini adalah perbandingan nilai The table below is a comparison by class of the
tercatat dan nilai wajar dari instrumen keuangan carrying amounts and fair value of the Group’s
Grup yang dicatat di laporan keuangan financial instruments that are carried in the
konsolidasian. consolidated financial statements.
30 Juni/ June 30, 2026
Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value
LIABILITAS KEUANGAN FINANCIAL LIABILITIES
Liabilitas keuangan yang Financial liabilities
dicatat berdasarkan biaya measured at
perolehan diamortisasi: amortized cost:
Utang bank 1.351.099.578.601 1.351.099.578.601 Bank loans
Utang nasabah 30.758.549.956 30.758.549.956 Payables to customers
Utang klaim Claims payables
Pihak ketiga 197.994.306 197.994.306 Third parties
Utang komisi 3.310.754.501 3.310.754.501 Commissions payables
Liabilitas asuransi untuk Insurance contract liabilities
sisa pertanggungan 876.864.270.677 876.864.270.677 for remaining coverage
Liabilitas asuransi untuk Insurance contract liabilities
klaim terjadi 1.265.668.604.005 1.265.668.604.005 for incurred claims
Utang lain-lain Other Payable
Pihak ketiga 194.146.142.961 194.146.142.961 Third parties
Beban akrual Accrued expenses
Pihak ketiga 34.101.512.919 34.101.512.919 Third parties
Utang pembiayaan konsumen 127.675.229.677 127.675.229.677 Consumer financing payables
Liabilitas sewa 9.135.696.051 9.135.696.051 Lease liabilities
Total liabilitas keuangan 3.892.958.324.653 3.892.958.324.653 Total financial liabilities
193
Page 198
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. INSTRUMEN KEUANGAN (Lanjutan) 35. FINANCIAL INSTRUMENTS (Continued)
31 Desember/ December 31, 2025
Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value
ASET KEUANGAN FINANCIAL ASSETS
Aset keuangan diukur pada Financial assets at
biaya perolehan amortisasi: amortized cost:
Kas dan setara kas 247.453.301.197 247.453.301.197 Cash and cash equivalents
Portofolio efek Marketable securities
Pihak ketiga 647.723.945.333 647.723.945.333 Third parties
Piutang sewa operasi Operating lease receivables
Pihak ketiga – neto 68.756.201.062 68.756.201.062 Third parties- net
Piutang nasabah Receivable from customers
Pihak ketiga 6.426.182.362 6.426.182.362 Third parties
Pihak berelasi 36.130.645.112 36.130.645.112 Related parties
Piutang lain-lain - pihak ketiga 33.059.468.862 33.059.468.862 Other receivables - third parties
Aset asuransi untuk sisa Insurance contract assets
pertanggungan 1.395.206.593.342 1.395.206.593.342 remaining coverage
Aset asuransi untuk klaim Insurance contract assets
terjadi 1.662.789.684.019 1.662.789.684.019 incurred claims
Pendapatan yang belum Unbilled
ditagih 30.115.496.534 30.115.496.534 receivables
Aset lain-lain 20.468.626.246 20.468.626.246 Other assets
Aset keuangan yang diukur Financial assets
pada nilai wajar melalui at fair value
laba rugi: through profit or loss:
Portofolio efek Marketable securities
Pihak berelasi 150.108.443.887 150.108.443.887 Related parties
Total aset keuangan 4.298.238.587.956 4.298.238.587.956 Total financial assets
194
Page 199
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. INSTRUMEN KEUANGAN (Lanjutan) 35. FINANCIAL INSTRUMENTS (Continued)
31 Desember/ December 31, 2025
Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value
LIABILITAS KEUANGAN FINANCIAL LIABILITIES
Liabilitas keuangan yang Financial liabilities
dicatat berdasarkan biaya measured at
perolehan diamortisasi: amortized cost:
Utang bank 1.380.499.322.217 1.380.499.322.217 Bank loans
Utang nasabah 28.999.270.628 28.999.270.628 Payables to customers
Utang klaim Claims payables
Pihak ketiga 71.933.495 71.933.495 Third parties
Utang komisi 921.220.786 921.220.786 Commissions payables
Liabilitas asuransi untuk Insurance contract liabilities
sisa pertanggungan 2.000.839.470.490 2.000.839.470.490 for remaining coverage
Liabilitas asuransi untuk Insurance contract liabilities
klaim terjadi 1.108.832.844.654 1.108.832.844.654 for incurred claims
Utang lain-lain Other Payable
Pihak ketiga 120.271.136.966 120.271.136.966 Third parties
Beban akrual Accrued expenses
Pihak ketiga 31.509.678.313 31.509.678.313 Third parties
Utang pembiayaan konsumen 229.396.158.252 229.396.158.252 Consumer financing payables
Liabilitas sewa 8.426.091.626 8.426.091.626 Lease liabilities
Total liabilitas keuangan 4.909.767.127.427 4.909.767.127.427 Total financial liabilities
195
Page 200
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. INSTRUMEN KEUANGAN (Lanjutan) 35. FINANCIAL INSTRUMENTS (Continued)
Berikut metode dan asumsi yang digunakan untuk The following methods and assumptions are used
estimasi nilai wajar: to estimate the fair value:
- Untuk kas dan setara kas, deposito berjangka, - The carrying amount of cash and cash
piutang sewa operasi pihak ketiga -, piutang equivalents, time deposits, operating lease
nasabah - pihak ketiga dan pihak berelasi, receivables - third parties -, receivables from
piutang premi - neto, piutang reasuransi, piutang customers - third parties and related parties,
lain-lain - pihak ketiga, pendapatan yang belum premium receivables - net, due from reinsurance,
ditagih, utang usaha jasa transportasi, utang other receivables - third parties, unbilled
nasabah, utang klaim - pihak ketiga, utang revenues, trade payables transportation, and
reasuransi, utang koasuransi, utang komisi, utang guarantee institution, claims payables - third
lain-lain - pihak ketiga dan beban akrual - pihak parties, due to reinsurance, due to coinsurance,
ketiga, nilai tercatat aset dan liabilitas telah commissions payables, other payables - third
mendekati estimasi nilai wajarnya karena jatuh parties and accrued expenses - third parties,
tempo dalam jangka pendek. approximate their estimated fair market values
due to the short-term nature of the transaction.
- Untuk aset lain-lain, nilai wajarnya dicatat secara - The value of other assets is normally recorded
historis karena nilai wajarnya tidak dapat diukur historically because the fair value cannot be
secara handal dan tidak praktis untuk reliably measured and it is not practical to
mengestimasi nilai wajar dari aset tersebut karena estimate the values of the assets because there is
tidak ada jangka waktu penerimaan yang pasti. no definite acceptance period.
- Untuk portofolio efek dicatat sebesar nilai - Marketable securities are carried at fair
wajar mengacu pada harga kuotasi yang value using the quoted prices published in the
dipublikasikan pada pasar aktif. active market.
- Penyertaan dalam saham biasa yang tidak - Investment in other unquoted ordinary shares
memiliki kuotasi pasar dengan kepemilikan representing equity ownership interest of
saham di bawah 20% dicatat pada biaya below 20% are carried at cost as their fair
perolehan karena nilai wajarnya tidak dapat values can not be reliably measured.
diukur secara handal.
- Untuk utang bank dan pinjaman pihak ketiga - The value of bank loans and third party loans
nilai wajar mendekati nilai tercatat karena normally recorded approximately their
tingkat suku bunganya dinilai ulang secara carrying values largely due to their interest
berkala. rates are frequently repriced.
- Nilai wajar dari efek utang yang diterbitkan - Fair value of debt securities issued are
ditentukan dengan mendiskontokan arus kas determined based on discounted future cash
masa datang yang disesuaikan untuk flows adjusted to reflect the Group’s credit
mencerminkan risiko kredit Grup risk using market rates.
menggunakan suku bunga pasar.
- Utang pembiayaan konsumen diukur pada - Consumer financing payables are measured
nilai kini dari pembayaran kontraktual yang at the present value of the contractual
dinyatakan dalam tabel yang disetahunkan. payments stated in annualized table.
196
Page 201
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. INSTRUMEN KEUANGAN (Lanjutan) 35. FINANCIAL INSTRUMENTS (Continued)
Hirarki pengukuran nilai wajar atas aset dan Fair value measurement hierarchy of the
liabilitas Perusahaan Company’s assets and liabilities
Tabel berikut ini merangkum nilai wajar aset dan The following tables summarize the fair values of the
liabilitas, yang dianalisis nilai wajarnya berdasarkan assets and liabilities, analyzed among those whose
pada: fair value is based on:
• Pengukuran nilai wajar level 1 adalah yang • Level 1 fair value measurements are those
berasal dari harga kuotasian (tanpa penyesuaian) derived from quoted prices (unadjusted) in active
di pasar aktif untuk aset atau liabilitas yang markets for identical assets or liabilities that the
identik; yang dapat diakses entitas pada tanggal entity can access at the measurement date;
pengukuran;
• Pengukuran nilai wajar level 2 adalah yang • Level 2 fair value measurements are those
berasal dari input selain harga kuotasian yang derived from inputs other than quoted prices
termasuk dalam Level 1 yang dapat diobservasi included within Level 1 that are observable for
untuk aset atau liabilitas, baik secara langsung the asset or liability, either directly (i.e. as
(misalnya harga) atau secara tidak langsung prices) or indirectly (i.e. derived from prices);
(misalnya deviasi dari harga); dan and
• Pengukuran nilai wajar level 3 adalah yang • Level 3 fair value measurements are those
berasal dari teknik penilaian yang mencakup derived from valuation techniques that include
input untuk aset atau liabilitas yang bukan inputs for the asset or liability that are not
berdasarkan data pasar yang dapat diobservasi based on observable market data (unobservable
(input yang tidak dapat diobservasi). inputs).
Tidak terdapat transfer pengukuran nilai wajar There were no transfers between level 1 and 2 fair
antara tingkat 1 dan 2 dan tidak terdapat transfer value measurements and no transfers into and out
pengukuran nilai wajar ke dalam dan keluar of level 3 fair value measurement.
tingkat 3.
Tabel berikut menyajikan aset Grup yang diukur The following table presents the Group’s financial
sebesar nilai wajar pada 30 Juni 2026: assets that are measured at fair value as at June
30, 2026:
Tingkat 1/ Tingkat 2/ Tingkat 3/
30 Juni 2026 Level 1 Level 2 Level 3
Aset keuangan yang diukur pada nilai wajar
melalui laba rugi/ Financial assets at fair value
through profit or loss 141.094.580.050 141.094.580.050 ̶ ̶
Aset keuangan diukur pada biaya perolehan
amortisasi/ Financial assets at amortized cost 260.164.706.361 ̶ 260.164.706.361 ̶
Aset keuangan yang diukur pada nilai wajar
melalui penghasilan komprehensif lain/
Financial assets at fair value through other
comprehensive income 275.478.760.732 275.478.760.732 ̶ ̶
Aset tetap/Fixed assets
Kendaraan/Vehicle 1.974.606.060.700 ̶ 1.974.606.060.700 ̶
Tanah/Land 154.270.002.494 ̶ 154.270.002.494 ̶
Properti investasi/Investment properties 23.041.108.431 ̶ 23.041.108.431 ̶
Total/Total 2.828.655.218.768 416.573.340.789 2.412.081.877.986 ̶
197
Page 202
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. INSTRUMEN KEUANGAN (Lanjutan) 35. FINANCIAL INSTRUMENTS (Continued)
Hirarki pengukuran nilai wajar atas aset dan Fair value measurement hierarchy of the
liabilitas Perusahaan (Lanjutan) Company’s assets and liabilities (Continued)
Tabel berikut menyajikan aset Grup yang diukur The following table presents the Group’s financial
sebesar nilai wajar pada 31 Desember 2025: assets that are measured at fair value as at
(Lanjutan) December 31, 2025: (Continued)
Tingkat 1/ Tingkat 2/ Tingkat 3/
31 Desember 2025 Level 1 Level 2 Level 3
Aset keuangan yang diukur pada nilai wajar
melalui laba rugi/ Financial assets at fair value
through profit or loss 150.108.443.887 150.108.443.887 ̶ ̶
Aset keuangan diukur pada biaya perolehan
amortisasi/ Financial assets at amortized cost 324.644.918.097 ̶ 324.644.918.097 ̶
Aset keuangan yang diukur pada nilai wajar
melalui penghasilan komprehensif lain/
Financial assets at fair value through other
comprehensive income 342.117.947.794 342.117.947.794 ̶ ̶
Aset tetap/Fixed assets
Kendaraan/Vehicle 1.982.571.875.815 ̶ 1.982.571.875.815 ̶
Tanah/Land 154.270.002.494 ̶ 154.270.002.494 ̶
Properti investasi/Investment properties 23.041.108.431 ̶ 23.041.108.431 ̶
Total/Total 2.976.754.296.518 492.226.391.681 2.484.527.904.837 ̶
Nilai wajar instrumen keuangan yang The fair value of financial instruments traded in
diperdagangkan di pasar aktif adalah berdasarkan active markets is based on quoted market prices at
kuotasi harga pasar pada tanggal laporan posisi the consolidated statement of financial position date.
keuangan konsolidasian. Pasar dianggap aktif apabila A market is regarded as active if quoted prices are
kuotasi harga tersedia sewaktu-waktu dan dapat readily and regularly available from an exchange,
diperoleh secara rutin dari bursa, pedagang efek, dealer, or broker, pricing service industry group or
perantara efek, kelompok industri atau badan agency, or regulatory agency, and those prices
penyedia jasa penentuan harga, atau badan pengatur, represent actual and regularly occurring market
dan harga tersebut mencerminkan transaksi pasar transaction on an arm’s lengths basis. The quoted
yang aktual dan rutin dalam suatu transaksi yang market price used for financial assets held by the
wajar. Kuotasi harga pasar yang digunakan untuk Group is the current bid price. These instruments are
aset keuangan yang dimiliki oleh Grup adalah harga included in level 1 consist of investment in equity
penawaran (bid price) terkini. Instrumen keuangan securities and mutual fund which is set to be
seperti ini termasuk dalam hirarki tingkat 1. measured at fair value on the profit and loss and
Instrumen yang termasuk dalam hirarki tingkat 1 debt securities. Instruments included in level 1
terdiri dari investasi dalam saham dan reksa dana comprise primarily IDX equity investments classified
yang ditetapkan untuk diukur pada nilai wajar pada as trading securities or available-for-sale.
laba rugi dan efek utang di BEI dan diklasifikasikan
sebagai surat berharga tersedia untuk dijual.
198
Page 203
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. INSTRUMEN KEUANGAN (Lanjutan) 35. FINANCIAL INSTRUMENTS (Continued)
Hirarki pengukuran nilai wajar atas aset dan Fair value measurement hierarchy of the
liabilitas Perusahaan (Lanjutan) Company’s assets and liabilities (Continued)
Teknik penilaian spesifik yang digunakan untuk Specific valuation techniques used to value
melakukan penilaian pada instrumen keuangan, financial instruments include:
antara lain:
• Kuotasi harga pasar atau kuotasi harga • Quoted market prices or dealer quotes for
penjual untuk instrumen sejenis; similar instruments;
• Teknik-teknik lainnya, seperti analisa arus kas • Other techniques, such as discounted cash flow
diskontoan, yang digunakan untuk menentukan analysis, are used to determine fair value for the
nilai wajar instrumen keuangan lainnya. remaining financial instruments.
Metode dan asumsi berikut ini digunakan oleh The following methods and assumptions were used
Grup untuk melakukan estimasi atas nilai wajar by the Group to estimate the fair value of each
setiap kelompok instrumen keuangan: class of financial instrument:
a. Aset dan Liabilitas Keuangan dengan Periode a. Financial Assets and Liabilities with Terms of
12 Bulan atau Kurang 12 Months or Less
Sehubungan dengan sifat transaksi jangka Due to the short-term nature of the transactions
pendek pada akun-akun di atas, nilai tercatat aset of the accounts above, the carrying amounts of
dan liabilitas keuangan mendekati estimasi nilai these financial assets and liabilities approximate
wajarnya. the estimated fair market values.
b. Aset Keuangan yang tidak memiliki Kuotasi b. Financial Asset Not Quoted in Active Market
Harga di Pasar yang Aktif
Investasi yang tidak memiliki kuotasi harga di Unquoted investment in shares of stock consist of
pasar yang aktif terdiri dari penyertaan saham investment in PT Bursa Efek Indonesia and
pada PT Bursa Efek Indonesia dan penyertaan Konsorsium Asuransi Risiko Khusus, PT
pada Konsorsium Asuransi Risiko Khusus, PT Asuransi Maipark Indonesia, and Sertifikat
Asuransi Maipark Indonesia, dan Sertifikat Dewan Asuransi Indonesia, with percentage of
Dewan Asuransi Indonesia, dengan persentase ownership less than 20% and the fair value
kepemilikan di bawah 20% dan nilai wajarnya cannot be reliably measured, therefore, they are
tidak dapat ditentukan dengan andal, maka carried at cost.
dicatat pada harga perolehan.
Mengingat bahwa penerapan praktik manajemen Considering that good risk management practices
risiko yang baik dapat mendukung kinerja dari Grup, implementation could better support the
maka manajemen risiko selalu menjadi elemen performance of the Group, hence the risk
pendukung penting bagi Grup dalam menjalankan management would always be an important
roda bisnisnya. Sasaran dan tujuan utama dari supporting element for
diterapkannya praktik manajemen risiko di Grup the Group in running its business wheel. The target
adalah untuk menjaga dan melindungi Grup melalui and main purpose of the implementation of risk
pengelolaan risiko kerugian yang mungkin timbul management practices in the Group is to maintain
dari berbagai aktivitasnya serta menjaga tingkat and protect the Group through managing the risk of
risiko agar sesuai dengan arahan yang sudah losses, which might arise from its various activities
ditetapkan oleh Grup. as well as maintaining risk level in order to match
with the direction already established by the Group.
199
Page 204
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. INSTRUMEN KEUANGAN (Lanjutan) 35. FINANCIAL INSTRUMENTS (Continued)
Strategi untuk mendukung sasaran dan tujuan dari Strategies to support the goals and objectives of risk
manajemen risiko diwujudkan dengan pembentukan management is actualized through the formation and
dan pengembangan budaya risiko yang kuat, development of a strong risk culture, the
penerapan praktik Tata Kelola Perusahaan yang implementation of Good Corporate Governance
Baik, pelestarian nilai-nilai kepatuhan terhadap practices, preserving the values of compliance with
regulasi, infrastruktur yang memadai, serta proses regulations, adequate infrastructure, as well as
kerja yang terstruktur dan sehat. Budaya risiko yang structured and healthy working processes. This
kuat ini diciptakan dengan membangun kesadaran strong risk culture is created by building a strong
risiko yang kuat dimulai dari Dewan Komisaris, awareness of risk starting from the Boards of
Direksi sampai kepada seluruh karyawan Grup. Commissioners and Directors to the entire
employees of the Group.
Tata Kelola Perusahaan yang Baik disosialisasikan Good Corporate Governance is socialized and
dan dikembangkan secara menyeluruh pada semua developed thoroughly in all components and
komponen dan aktivitas Grup serta dilaksanakan activities within the Group and being implemented
dengan tanpa kompromi, nilai-nilai kepatuhan without compromise, the values of compliance to the
terhadap peraturan yang ada dan berlaku harus existing and prevailing regulations should be
dibudayakan dan melekat pada semua karyawan cultivated and embedded into all employees of the
Grup yang dipimpin oleh jajaran Manajemen Grup, Group led by the management ranks of Group, risk
infrastruktur risiko dibangun melalui tersedianya infrastructure built through the availability of
kebijakan dan proses yang tepat dan sesuai dengan appropriate policies and processes and in line with
kondisi terkini, pengembangan sistem dan database current conditions continuous development of
risiko yang berkelanjutan, serta teknik dan systems and risk database, as well as modern
metodologi pengelolaan yang modern. management techniques and methodologies.
Membangun proses dan kemampuan risiko yang Building strong and healthy processes as well as risk
sehat dan kuat adalah sebuah pengkajian yang capabilities is a continuous assessment on objectives
berkesinambungan terhadap tujuan penanganan of risks handling as well as various activities
risiko serta berbagai aktivitas yang menyangkut involving risks handling such as identification
penanganan risiko seperti identifikasi pengukuran measurement monitor and risk control.
pemantauan dan pengendalian risiko.
36. MANAJEMEN RISIKO KEUANGAN 36. FINANCIAL RISKS MANAGEMENT
Fungsi manajemen risiko juga berkewajiban untuk Risk management’s function is also to hold the
menjaga arahan risiko yang dapat diterima dan duty of maintaining the direction of risk that is
disetujui oleh Dewan Komisaris dan Direksi acceptable and approved by the Boards of
dengan tetap berpedoman dan mampu Commissioners and Directors so that it would
menyesuaikan diri dengan perkembangan usaha. remain guided and capable of adapting with
business development.
Tujuan keseluruhan dari manajemen Grup adalah The overall objective of the Group’s management
untuk menetapkan kebijakan yang bertujuan untuk is to set policies that seek to reduce risk as far as
mengurangi risiko sejauh mungkin tanpa terlalu possible without unduly affecting the Group’s
memengaruhi daya saing dan fleksibilitas Grup. competitiveness and flexibility.
200
Page 205
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 36. FINANCIAL RISKS MANAGEMENT (Continued)
Rincian lebih lanjut mengenai kebijakan ini Further details regarding these policies are set out
ditetapkan di bawah ini: below:
Risiko Asuransi Insurance Risk
Grup bergerak dalam bidang asuransi memiliki The Group engages in insurance activities
risiko asuransi. therefore exposed to insurance risk.
a. Tujuan dan kebijakan manajemen risiko a. Risk management objectives and policies for
untuk mengurangi risiko asuransi mitigating insurance risk
Strategi underwriting Underwriting strategy
Strategi underwriting Entitas Induk adalah untuk The underwriting strategy of the Parent Entity is
mencari keberagaman untuk memastikan to seek diversity to ensure a balanced portfolio.
portofolio yang seimbang. Setiap tahun, The underwriting department prepares business
departemen underwriting mempersiapkan plans every year that establishes the classes of
rencana bisnis yang menetapkan kelas bisnis dan business and industry sectors in which the Parent
sektor industri di mana Entitas Induk siap untuk Entity is prepared to underwrite.
menanggung.
Strategi ini mengalir ke underwriter individu The strategy is cascaded to individual
melalui rincian otoritas underwriting yang underwriters through detailed underwriting
menetapkan batas bahwa setiap underwriter authorities that set out the limit that any one
dapat membuat berdasarkan batas, ukuran, underwriter can write by line, size, class of
kelas bisnis dan industri untuk memastikan business and industry in order to ensure
pemilihan risiko yang tepat dalam portofolio appropriate risk selection within the portfolio
bisnis yang akan ditanggung. of business to be underwritten.
Untuk kontrak asuransi umum yang For general insurance contracts that are
umumnya memiliki jangka waktu satu tahun, annual in nature, the underwriting
departemen underwriting memiliki hak untuk department has the right to refuse renewal or
menolak pembaharuan atau perubahan syarat change the terms and conditions of the
dan ketentuan kontrak pada pembaharuan. contracts at renewal.
Strategi reasuransi Reinsurance strategy
Grup mereasuransikan sebagian risiko yang The Group reinsures a portion of the risks it
ditanggung untuk mengendalikan eksposur dari underwrites in order to control its exposures to
kerugian dan melindungi sumber daya modal. losses and protect its capital resources. the
Entitas Induk membeli kombinasi perjanjian Parent Entity purchases a combination of
non-proporsional untuk mengurangi eksposur nonproportionate treaties to reduce its net
bersih untuk setiap peristiwa tunggal. Selain itu, exposure for any single event. In addition,
underwriter diperbolehkan untuk membeli underwriters are allowed to purchase
reasuransi fakultatif pada kondisi-kondisi facultative reinsurance in certain specific
tertentu. Semua pembelian reasuransi fakultatif circumstances. All purchases of facultative
tunduk pada pra-persetujuan dan total reinsurance are subject to pre-approval and the
pengeluaran reasuransi fakultatif selalu total expenditure of facultative reinsurance is
dimonitor. being closely monitored.
201
Page 206
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 36. FINANCIAL RISKS MANAGEMENT
(Continued)
Rincian lebih lanjut mengenai kebijakan ini Further details regarding these policies are set out
ditetapkan di bawah ini: (Lanjutan) below: (Continued)
Risiko Asuransi (Lanjutan) Insurance Risk (Continued)
Grup bergerak dalam bidang asuransi memiliki The Group engages in insurance activities
risiko asuransi. (Lanjutan) therefore exposed to insurance risk. (Continued)
b. Syarat dan kondisi kontrak reasuransi b. Terms and conditions of insurance contracts
Fitur produk Product features
Grup memiliki berbagai kebijakan asuransi The Group has a range of general insurance
umum mengasuransikan berbagai risiko dari policies insuring a range of risks from the
kelas bisnis pengangkutan, properti, major classes of business cargo, properties,
kendaraan, rangka kapal, kesehatan dan motor vehicles, marine hull, health, personal
kecelakaan diri dan lain-lain. Mayoritas klaim accident and others. The majority of claims
diselesaikan paling lama dalam waktu 3 tahun are finalized and settled within 3 years after
setelah kejadian. occurrence.
Pengelolaan risiko Management of risks
Risiko utama yang terkait dengan asuransi The key risks associated with general
umum adalah risiko underwriting, risiko insurance are underwriting risk, competitive
kompetitif dan risiko pengalaman klaim risk and claims experience risk (including the
(termasuk variabel kejadian bencana alam). variable incidence of natural disasters). The
Grup juga dapat terkena risiko tindakan tidak Group may also be exposed to risk of
jujur oleh pemegang polis. dishonest actions by policyholders.
Risiko underwriting adalah risiko bahwa Underwriting risk is the risk that the Group
Grup tidak membebankan premi yang does not charge adequate premiums
memadai sesuai dengan risiko yang dijamin. appropriate for the different risks it insures.
Risiko pada kebijakan apapun akan bervariasi The risks on any policy will vary according to
sesuai dengan faktor-faktor seperti lokasi, factors such as location, safety measures in
penilaian keamanan di tempat, usia properti, place, age of property, vehicle, etc.
kendaraan dan lain-lain.
Risiko asuransi dikelola terutama melalui Insurance risk is managed primarily through
harga perkiraan, desain produk, seleksi risiko, estimated pricing, product design, risk
strategi investasi yang tepat, penilaian dan selection, appropriate investment strategy,
reasuransi. Grup memonitor dan bereaksi rating and reinsurance. The Group therefore
terhadap perubahan dalam ekonomi umum monitors and reacts to changes in the general
dan lingkungan komersial di mana Entitas economic and commercial environment in
Induk beroperasi. which it operates.
202
Page 207
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 36. FINANCIAL RISKS MANAGEMENT
(Continued)
Rincian lebih lanjut mengenai kebijakan ini Further details regarding these policies are set out
ditetapkan di bawah ini: (Lanjutan) below: (Continued)
Risiko Asuransi (Lanjutan) Insurance Risk (Continued)
Grup bergerak dalam bidang asuransi memiliki The Group engages in insurance activities
risiko asuransi. (Lanjutan) therefore exposed to insurance risk. (Continued)
c. Konsentrasi risiko asuransi c. Concentrations of insurance risk
Kunci utama dari risiko asuransi yang dihadapi A key aspect of the insurance risk faced by the
oleh Grup adalah tingkat konsentrasi risiko Group is the extent of concentration of
asuransi yang mungkin terjadi pada suatu insurance risk which may exist where a
kejadian atau serangkaian kejadian bisa particular event or series of events could impact
berdampak signifikan pada liabilitas Grup. significantly upon the Group’s liabilities. Such
Konsentrasi tersebut dapat timbul dari kontrak concentrations may arise from a single
asuransi tunggal atau melalui sejumlah kecil insurance contract or through a small number
kontrak terkait, dan berhubungan dengan situasi of related contracts and relate to circumstances
di mana liabilitas yang signifikan yang mungkin where significant liabilities could arise. An
muncul. Sebuah aspek penting dari konsentrasi important aspect of the concentration of
risiko asuransi adalah bahwa hal itu mungkin insurance risk is that it may arise from the
timbul dari akumulasi risiko dalam sejumlah accumulation of risks within a number of
kelas individu atau kontrak tranche. individual classes or contracts tranche.
Konsentrasi risiko dapat muncul di peristiwa Concentrations of risk can arise in both high
yang tingkat keparahannya tinggi dan frekuensi severity, low frequency events, such as natural
rendah, seperti bencana alam dan dalam situasi di disasters and in situations where underwriting is
mana underwriting memihak terhadap kelompok biased towards a particular group, such as a
tertentu, seperti tren geografis atau demografis particular geographic or demographic trend or a
tertentu atau kelompok dari perusahaan tertentu particular group of companies that belong to the
yang memiliki pemegang saham yang sama. same shareholder.
Metode utama Grup dalam mengelola risiko The Group’s key methods in managing these
ini adalah sebagai berikut: risks are as follows:
Pertama, risiko dikelola melalui prosedur Firstly, the risk is managed through appropriate
underwriting yang tepat. Underwriter tidak underwriting procedures. Underwriters are not
diizinkan untuk menanggung risiko kecuali permitted to underwrite risks unless the
keuntungan yang diharapkan sepadan dengan expected profits commensurate with the risks
risiko yang ditanggung. assumed.
Kedua, risiko dikelola melalui penggunaan Secondly, the risk is managed through the use of
reasuransi. Grup membeli perlindungan excess of reinsurance. The Group purchases both excess of
loss dan perjanjian treaty dengan reasuradur loss covers as well as treaty arrangements with
terkemuka yang memberikan perlindungan pada reputable reinsurers that provide protection on
bisnis asuransi yang diterbitkan oleh Grup di atas the insurance business written by the Group
retensi neto risiko tertentu. Biaya dan manfaat above a certain net retention of risk. The costs
terkait dengan program reasuransi ditinjau secara and benefits associated with the reinsurance
berkala. programs are being reviewed periodically.
203
Page 208
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 36. FINANCIAL RISKS MANAGEMENT
(Continued)
Rincian lebih lanjut mengenai kebijakan ini Further details regarding these policies are set out
ditetapkan di bawah ini: (Lanjutan) below: (Continued)
Risiko Asuransi (lanjutan) Insurance Risk (continued)
Grup bergerak dalam bidang asuransi memiliki The Group engages in insurance activities
risiko asuransi. (Lanjutan) therefore exposed to insurance risk. (Continued)
c. Konsentrasi risiko asuransi (lanjutan) c. Concentrations of insurance risk (continued)
Tabel berikut ini menyajikan konsentrasi The following table presents the
liabilitas kontrak asuransi berdasarkan jenis concentration of insurance contract liabilities
kontrak: by type of contract:
30 Juni 2026/ June 30, 2026 (Tidak Diaudit / Unaudited)
Pendapatan
(Beban) Dari
Kontrak
Reasuransi/
Beban Jasa Net Income Hasil Jasa
Pendapatan Jasa
Asuransi/ Asuransi/ (Expense) from Asuransi Bersih/
Insurance Service Insurance Service Reinsurance Net Insurance
Portofolio Revenue Expenses Contracts Held Service Result Portfolio
Kebakaran 327.523.964.883 (253.576.860.452) (23.200.461.115) 50.746.643.316 Fire
Kesehatan 102.742.767.373 (75.132.527.347) (22.146.457.342) 5.463.782.684 Health
Rangka kapal 116.723.626.852 (122.785.251.988) 6.571.592.733 509.967.597 Marine hull
Kecelakaan 63.438.023.543 (46.408.749.810) (16.946.917.680) 82.356.053 Accident
Kendaraan
bermotor 166.535.196.772 (180.639.116.288) (1.293.231.695) (15.397.151.211) Motor vehicles
Pengangkutan 55.322.120.683 (41.036.770.941) (19.646.374.886) (5.361.025.144) Marine cargo
Lain-lain 104.057.136.404 (110.643.356.338) 4.276.183.594 (2.310.036.340) Others
Jumlah 936.342.836.510 (830.222.633.164) (72.385.666.391) 33.734.536.955 Total
31 Desember 2025/ December 31, 2025 (Diaudit/ Audited)
Pendapatan
(Beban) Dari
Kontrak
Reasuransi/
Beban Jasa Net Income Hasil Jasa
Pendapatan Jasa
Asuransi/ Asuransi/ (Expense) from Asuransi Bersih/
Insurance Service Insurance Service Reinsurance Net Insurance
Portofolio Revenue Expenses Contracts Held Service Result Portfolio
Kebakaran 638.797.527.552 (404.693.738.627) (123.698.291.800) 110.405.497.125 Fire
Kendaraan
bermotor 237.924.604.762 (227.363.175.887) (1.483.614.094) 9.077.814.781 Motor vehicles
Rangka kapal 237.095.942.976 (140.252.146.823) (88.079.725.831) 8.764.070.322 Marine hull
Kesehatan 187.936.198.482 (139.637.141.582) (44.391.063.822) 3.907.993.078 Health
Pengangkutan 119.739.267.595 (71.793.836.583) (46.329.952.913) 1.615.478.099 Marine cargo
Kecelakaan 92.408.064.342 (85.770.862.679) (10.640.485.071) (4.003.283.408) Accident
Lain-lain 181.890.627.751 (166.149.508.884) (14.657.153.365) 1.083.965.502 Others
Jumlah 1.695.792.233.460 (1.235.660.411.065) (329.280.286.896) 130.851.535.499 Total
204
Page 209
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 36. FINANCIAL RISK MANAGEMENT (Continued)
Rincian lebih lanjut mengenai kebijakan ini Further details regarding these policies are set out
ditetapkan di bawah ini: (Lanjutan) below: (Continued)
Risiko Keuangan Financial Risk
a. Risiko Kredit a. Credit Risk
Risiko kredit adalah risiko kerugian keuangan Credit risk is the risk of suffering financial loss
yang timbul jika counterparty Grup gagal should any of the Group’s counterparties fail to
memenuhi kewajiban kontraktualnya kepada fulfil their contractual obligations to the Group.
Grup. Grup tidak memiliki risiko konsentrasi The Group has no significant concentration on
kredit yang signifikan. Risiko kredit Grup credit risk. Credit risk is attributable to its cash
melekat kepada setara kas, piutang usaha, piutang equivalents, trade receivables, other receivables
lain-lain dan pendapatan yang belum ditagih. and unbilled revenues.
Untuk aset keuangan lainnya, seperti kas di For other financial assets, such as cash in
bank, investasi dan deposito berjangka. Grup banks, investments and time deposits.
meminimalkan risiko kredit dengan melakukan The Group minimizes the credit risk by
penempatan pada lembaga keuangan yang placement of funds with reputable financial
bereputasi. institutions.
205
Page 210
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1
36. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 36. FINANCIAL RISK MANAGEMENT (Continued)
Rincian lebih lanjut mengenai kebijakan ini Further details regarding these policies are set out
ditetapkan di bawah ini: (Lanjutan) below: (Continued)
Risiko Keuangan (lanjutan) Financial Risk (continued)
a. Risiko Kredit (Lanjutan) a. Credit Risk (Continued)
Tabel berikut ini memberikan informasi The following tables provide information
mengenai paparan risiko kredit maksimum regarding the maximum credit risk exposure
Grup dan kualitas kredit aset keuangan of the Group and the credit quality of its
berdasarkan kelas berdasarkan proses financial assets by class based on its credit
evaluasi kreditnya: evaluation process:
30 Juni 2026
Belum Telah Jatuh Tempo
Jatuh Tempo/ 1 – 30 hari 31 – 60 hari 61 – 90 hari >90 hari Jumlah/
Not Past Due 1 – 30 days 31 – 60 days 61 – 90 days >90 days Total
Kas dan setara kas/
Cash and equivalents 242.517.903.463 – – – – 242.517.903.463
Portofolio efek/
Marketable
securities
Pihak ketiga/
Third parties
Pihak berelasi/
Related parties 37.116.125.084 – – – 37.116.125.084
Piutang sewa
operasi
Operating lease
receivables
Pihak ketiga/
Third parties 46.833.770.114 13.354.103.751 4.480.805.534 1.492.771.657 37.579.708.627 103.741.160.683
Piutang nasabah/
Receivable from
customer
Pihak ketiga/
Third parties 4.945.350.603 – – – – 4.945.350.603
Pihak berelasi/
Related parties 37.116.125.084 – – – – 37.116.125.084
Piutang lain-lain -
pihak ketiga/
Other receivables -
third parties 72.822.693.181 – – – – 72.822.693.181
Pendapatan yang
Belum ditagih/
Unbilled revenues 34.987.975.003 – – – – 34.987.975.003
Aset lain-lain/ Other
assets 44.057.732.316 – – – – 44.057.732.316
Jumlah 520.397.674.847 13.354.103.751 4.480.806.534 1.492.771.657 37.579.708.627 577.305.065.416
206
Page 211
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 36. FINANCIAL RISK MANAGEMENT (Continued)
Rincian lebih lanjut mengenai kebijakan ini Further details regarding these policies are set out
ditetapkan di bawah ini: (Lanjutan) below: (Continued)
Risiko Keuangan (Lanjutan) Financial Risk (Continued)
a. Risiko Kredit (Lanjutan) a. Credit Risk (Continued)
Tabel berikut ini memberikan informasi The following tables provide information
mengenai paparan risiko kredit maksimum regarding the maximum credit risk exposure
Grup dan kualitas kredit aset keuangan of the Group and the credit quality of its
berdasarkan kelas berdasarkan proses financial assets by class based on its credit
evaluasi kreditnya: (Lanjutan) evaluation process: (Continued)
31 Desember 2025
Belum Telah Jatuh Tempo
Jatuh Tempo/ 1 – 30 hari 31 – 60 hari 61 – 90 hari >90 hari Jumlah/
Not Past Due 1 – 30 days 31 – 60 days 61 – 90 days >90 days Total
Kas dan setara kas/
Cash and equivalents 247.453.301.197 – – – – 247.453.301.197
Portofolio efek/
Marketable
securities
Pihak ketiga/
Third parties
Pihak berelasi/
Related parties 647.723.945.333 – – – 647.723.945.333
Piutang sewa
operasi
Operating lease
receivables
Pihak ketiga/
Third parties 49.903.442.053 14.617.302.146 4.235.456.863 – 68.756.201.062
Piutang nasabah/
Receivable from
customer
Pihak ketiga/
Third parties 6.426.182.362 – – – – 6.426.182.362
Pihak berelasi/
Related parties 36.130.645.112 – – – – 36.130.645.112
Piutang premi-neto/
Premium
Receivables-net – – – – – –
Piutang reasuransi/
Reinsurance
receivables – – – – – –
Piutang lain-lain -
pihak ketiga/
Other receivables -
third parties 33.059.468.862 – – – – 33.059.468.862
Pendapatan yang
Belum ditagih/
Unbilled revenues 30.115.496.534 – – – – 30.115.496.534
Aset lain-lain/ Other
assets 20.468.626.246 – – – – 20.468.626.246
Jumlah 1.071.281.107.699 14.617.302.146 4.235.456.863 1.090.133.866.708
207
Page 212
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 36. FINANCIAL RISK MANAGEMENT (Continued)
Rincian lebih lanjut mengenai kebijakan ini Further details regarding these policies are set out
ditetapkan di bawah ini: (Lanjutan) below: (Continued)
Risiko Keuangan (Lanjutan) Financial Risk (Continued)
b. Risiko Pasar b. Market Risk
Risiko Nilai Mata Uang Asing Foreign Currency Risk
Risiko pasar adalah risiko di mana nilai wajar Market risk is the risk that the fair value of
dari arus kas masa depan dari suatu instrumen future cash flows of a financial instrument
keuangan akan berfluktuasi karena perubahan will fluctuate because of changes in market
harga pasar. Grup dipengaruhi oleh risiko prices. The Group is exposed to market risks,
pasar, terutama risiko tingkat nilai tukar mata in particular, foreign currency risk, and
uang asing, dan suku bunga. interest rate risk.
Risiko mata uang asing adalah risiko di mana Foreign currency risk is the risk that the fair
nilai wajar atau arus kas masa mendatang dari value or future cash flows of a financial
suatu instrumen keuangan karena perubahan instrument will fluctuate because of changes in
dari nilai tukar mata uang asing. Pengaruh dari foreign exchange rates. The Group’s exposure
risiko perubahan nilai tukar mata uang asing to the risk of changes in foreign exchange rates
terutama berasal dari aktivitas usaha Grup yang relates primarily to the Group’s operating
terjadi dalam mata uang yang berbeda dari mata activities in a different currency from the
uang fungsional Grup. Group’s functional currency.
Eksposur fluktuasi nilai tukar atas Grup The Group's exposure to exchange rate
berasal dari nilai tukar antara Dolar Amerika fluctuations comes from the exchange rates
Serikat, Euro, Dolar Singapura, Yen Jepang, between the United States Dollar, Euro,
Yuan China, Dolar Australia, Swiss Franc, Singapore Dollar, Japanese Yen, Chinese
Ringgit Malaysia, Krona Swedia, Pound Yuan, Australian Dollar, Swiss Franc,
Inggris, Baht Thailand, dan Rupiah. Malaysian Ringgit, Swedish Krona, British
Pound, Thai Baht, and Rupiah.
Grup memonitor secara ketat fluktuasi dari The Group closely monitors the foreign
nilai tukar mata uang asing sehingga dapat exchange rate fluctuation and market
mengambil langkah-langkah yang paling expectation so it can take necessary actions
menguntungkan Grup pada waktu yang tepat. benefited most to the Group in due time.
208
Page 213
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 36. FINANCIAL RISK MANAGEMENT (Continued)
Rincian lebih lanjut mengenai kebijakan ini Further details regarding these policies are set out
ditetapkan di bawah ini: (Lanjutan) below: (Continued)
Risiko Keuangan (Lanjutan) Financial Risk (Continued)
b. Risiko Pasar (Lanjutan) b. Market Risk (Continued)
Risiko Suku Bunga Interest Rate Risk
Risiko tingkat suku bunga adalah risiko di mana Interest rate risk is the risk that the fair value or
nilai wajar atau arus kas masa depan dari suatu future cash flows of a financial instrument will
instrumen keuangan berfluktuasi karena fluctuate because of changes in market interest
perubahan suku bunga pasar. Pengaruh dari rates. The Group’s exposure to the interest rate
risiko perubahan suku bunga pasar terutama risk relates primarily to marketable securities –
terkait dengan portofolio efek – obligasi, deposito bonds, restricted time deposits, time deposits and
berjangka yang dibatasi penggunaannya, consumer financing payables.
deposito berjangka dan utang pembiayaan
konsumen.
Grup memonitor secara ketat fluktuasi suku The Group closely monitors the market interest
bunga pasar dan ekspektasi pasar sehingga rate fluctuation and market expectation so it
dapat mengambil langkah-langkah yang paling can take necessary actions benefited most to the
menguntungkan Grup secara tepat waktu. Group in due time. The management currently
Manajemen tidak menganggap perlunya does not consider the necessity to enter into any
melakukan swap suku bunga pada saat ini. interest rate swaps.
Tabel berikut adalah nilai tercatat berdasarkan The following table sets out the carrying amount
jatuh temponya atas aset dan liabilitas keuangan by maturity of the Group’s financial assets and
Grup yang terkait risiko suku bunga: liabilities that are exposed to interest rate risk:
Risiko Suku Bunga Interest Rate Risk
30 Juni 2026
Rata-rata
Suku Bunga Jatuh Tempo Jatuh Jatuh Tempo Jatuh Tempo Jatuh Tempo
Efektif/ Dalam Satu Tempo Pada Pada Tahun Pada Tahun Pada Tahun
Average (1) Tahun/ Tahun ke – 2/ ke - 3/ ke - 4/ ke - 5/
Effective Within One In the 2nd In the 3rd In the 4th In the 5th Jumlah/
Interest Rate (1) Year Year Year Year Year Total
Aset/ Asets
Bunga Tetap/
Fixed Rate
Portofolio efek -
obligasi/
Marketable
securities - bonds 6,00% - 10,00% 466.790.596.726 - 15.661.899.144 41.646.236.858 152.639.314.416 676.738.047.144
Deposito berjangka/
Time deposits 2,85% - 7,00% 112.210.867.349 - - - - 112.210.867.349
Liabilitas/
Liabilities
Bunga Tetap/
Fixed Rate
Utang pembiayaan
konsumen/
Consumer financing
payables 6,00% – 11,75% 83.712.381.353 16.592.769.240 27.076.692.744 293.377.340 - 127.675.220.677
209
Page 214
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 36. FINANCIAL RISK MANAGEMENT (Continued)
Rincian lebih lanjut mengenai kebijakan ini Further details regarding these policies are set out
ditetapkan di bawah ini: (Lanjutan) below: (Continued)
Risiko Keuangan (Lanjutan) Financial Risk (Continued)
b. Risiko Pasar (Lanjutan) b. Market Risk (Continued)
Risiko Suku Bunga Interest Rate Risk
31 Desember 2025
Rata-rata
Suku Bunga Jatuh Tempo Jatuh Jatuh Tempo Jatuh Tempo Jatuh Tempo
Efektif/ Dalam Satu Tempo Pada Pada Tahun Pada Tahun Pada Tahun
Average (1) Tahun/ Tahun ke – 2/ ke - 3/ ke - 4/ ke - 5/
Effective Within One In the 2nd In the 3rd In the 4th In the 5th Jumlah/
Interest Rate (1) Year Year Year Year Year Total
Aset/ Asets
Bunga Tetap/
Fixed Rate
Portofolio efek -
obligasi/
Marketable
securities - bonds 6,00% - 10,00% 50.654.635.809 - 15.866.110.651 41.940.310.309 216.183.861.328 324.644.918.097
Deposito berjangka/
Time deposits 2,85% - 7,00% 102.579.400.000 - - - - 102.579.400.000
Liabilitas/
Liabilities
Bunga Tetap/
Fixed Rate
Utang pembiayaan
konsumen/
Consumer financing
payables 6,00% – 11,75% 182.788.735.859 46.607.422.393 229.396.158.252
Perubahan tingkat bunga acuan akan menjadi Changes in interest rates would become a risk
risiko pada saat perubahannya, terutama ketika at the point of change, especially when the
tingkat bunga dinaikkan, yang menyebabkan interest rate is raised, which would cause losses
kerugian bagi Grup sehingga dapat to the Group, hence resulting in increased the
menyebabkan risiko kredit Grup meningkat. Group's credit risk. Therefore, the Group
Untuk itu, Grup menerapkan pengelolaan implements fixed interest rate management
tingkat bunga tetap secara konsisten dengan consistently by doing adjustment on lending
menyesuaikan tingkat bunga kredit terhadap interest rate and cost of funds.
tingkat bunga pinjaman dan beban dana.
Risiko Harga Ekuitas Equity Price Risk
Investasi ekuitas yang terdaftar di Grup rentan The Group’s listed equity investments are
terhadap risiko harga pasar yang timbul dari susceptible to market price risk arising from
ketidakpastian tentang nilai masa depan dari uncertainties about future values of the
portofolio efek. marketable securities.
210
Page 215
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 36. FINANCIAL RISK MANAGEMENT (Continued)
Rincian lebih lanjut mengenai kebijakan ini Further details regarding these policies are set out
ditetapkan di bawah ini: (Lanjutan) below: (Continued)
Risiko Keuangan (Lanjutan) Financial Risk (Continued)
b. Risiko Pasar (Lanjutan) b. Market Risk (Continued)
Risiko Harga Ekuitas Equity Price Risk
Analisis sensitivitas di bawah ini telah ditentukan The sensitivity analysis below has been
berdasarkan eksposur risiko harga ekuitas pada determined based on the exposure to equity price
tanggal pelaporan. Analisis sensitivitas risk at the reporting date. The sensitivity analysis
menunjukkan sensitivitas terhadap kemungkinan demonstrated the sensitivity to a reasonably
kenaikan atau penurunan harga ekuitas sebagai possible increase or decrease of equity prices as
akibat dari perubahan nilai wajar aset keuangan, the result of the changes in fair value of financial
dengan semua variabel lain dianggap konstan assets, with all other variables held constant of
dari pendapatan sebelum pajak: the income before tax:
30 Juni/ June 30, 31 Desember/
2026 (Tidak December 31,
Diaudit/ 2025 (Diaudit/
Unaudited) Audited)
Kenaikan harga ekuitas Increase in equity
Sebesar 5% 6.995.600 6.969.624 prices by 5%
Penurunan harga ekuitas Decrease in equity
Sebesar 5% (6.995.600) (6.969.624) prices by 5%
Risiko Likuiditas Liquidity Risk
Risiko likuiditas merupakan risiko dalam hal Grup Liquidity risk is the risk whereby the Group does not
tidak memiliki sumber keuangan yang mencukupi have sufficient financial resources to discharge its
untuk memenuhi liabilitasnya yang telah jatuh tempo. matured liabilities.
Kebijakan Grup adalah untuk memastikan bahwa The Group’s policy is to ensure that they will
mereka selalu memiliki arus kas yang cukup dalam always have sufficient cash to allow them to meet
bentuk kas untuk membayar kewajiban mereka their liabilities when they become due.
ketika liabilitas tersebut jatuh tempo.
211
Page 216
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 36. FINANCIAL RISK MANAGEMENT (Continued)
Rincian lebih lanjut mengenai kebijakan ini Further details regarding these policies are set out
ditetapkan di bawah ini: (Lanjutan) below: (Continued)
Risiko Likuiditas (Lanjutan) Liquidity Risk (Continued)
Tabel di bawah ini merupakan jadwal jatuh tempo The following table sets out the contractual
kontraktual (digambarkan dengan arus kas maturities (representing undiscounted contractual
kontraktual yang tidak didiskontokan) dari aset dan cashflows) of financial assets and liabilities:
liabilitas keuangan:
30 Juni 2026
< 1 bulan/ 1 - 3 bulan/ 3 - 6 bulan/ 6 - 12 bulan/ > 12 bulan/ Jumlah/
< 1 month 1 - 3 months 3 - 6 months 6 - 12 months > 12 months Total
Liabilitas Liabilities
Utang bank 37.738.731.061 69.967.502.983 92.267.063.778 167.464.674.161 981.661.606.618 1.351.099.578.601 Bank loans
Utang nasabah 30.758.549.956 – – – – 30.758.549.956 Payable to customers
Utang klaim – – – – 197.994.306 197.994.306 Claim payables
Utang lain-lain Other payables-
Pihak ketiga 194.146.142.961 – – – – 194.146.142.961 third parties
Beban akrual Accrued expenses-
Pihak ketiga 34.101.512.919 – – – – 34.101.512.919 third parties
Utang pembiayaan Consumer financing
konsumen 29.326.324.795 15.325.949.268 35.745.870.994 8.812.595.104 38.464.481.416 127.675.220.677 - payables
Liabilitas sewa 9.585.648.076 – – – – 9.135.696.051 Lease Liabilities
Jumlah liabilitas 335.206.957.743 85.293.452.251 128.012.933.872 178.277.269.265 1.020.324.082.339 1.747.114.695.471 Total Liabilities
31 Desember 2025
< 1 bulan/ 1 - 3 bulan/ 3 - 6 bulan/ 6 - 12 bulan/ > 12 bulan/ Jumlah/
< 1 month 1 - 3 months 3 - 6 months 6 - 12 months > 12 months Total
Liabilitas Liabilities
Utang bank – – 19.994.338.302 1.360.504.983.915 1.380.499.322.217 Bank loans
Utang nasabah 28.999.270.628 – – – – 28.999.270.628 Payable to customers
Utang klaim – – – – 71.933.495 71.933.495 Claim payables
Utang lain-lain Other payables-
Pihak ketiga 119.803.910.038 – – – – 119.803.910.038 third parties
Beban akrual Accrued expenses-
Pihak ketiga 31.509.678.313 – – – – 31.509.678.313 third parties
Utang pembiayaan Consumer financing
konsumen 229.396.158.252 – – – – 229.396.158.252 - payables
Liabilitas sewa 8.426.091.626 – – – – 8.426.091.626 Lease Liabilities
Jumlah liabilitas 418.135.108.857 – – 19.994.338.302 1.360.576.917.410 1.769.707.093.941 Total Liabilities
Manajemen modal Capital management
Tujuan utama dari pengelolaan modal Grup adalah The primary objective of the Group’s capital
untuk mempertahankan rasio modal yang sehat management is to ensure that it maintains healthy
untuk mendukung bisnis dan memaksimalkan nilai capital ratios in order to support its business and
pemegang saham. maximize shareholder value.
Grup mengelola struktur modal dan membuat The Group manages its capital structure and makes
perubahan. apabila diperlukan, sehubungan dengan changes to it, where appropriate, in relation to
perubahan kondisi ekonomi, struktur bisnis dan changes in economic conditions, business structure
perkembangan dalam industri. and developments in the industry.
212
Page 217
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 36. FINANCIAL RISK MANAGEMENT (Continued)
Rincian lebih lanjut mengenai kebijakan ini Further details regarding these policies are set out
ditetapkan di bawah ini: (Lanjutan) below: (Continued)
Manajemen modal (Lanjutan) Capital management (Continued)
Pengelolaan rasio modal juga diperlukan sebagai The capital ratios management also required as
unsur kepatuhan terhadap peraturan mengenai rasio compliance factor to the regulation relating to
pencapaian solvabilitas yang dihitung dengan solvency ratio which is calculated with risk based
pendekatan modal berbasis risiko. capital method.
Sesuai dengan Peraturan Otoritas Jasa Keuangan In accordance with the Regulation of Financial
No. 71/POJK.05/2016 tentang Kesehatan Authority Service No.71/POJK.05/2016 regarding
Keuangan Perusahaan Asuransi dan Perusahaan the Financial Soundness of the Insurance Company
Reasuransi, Grup diwajibkan untuk memelihara and Reinsurance Company, the Group is required
tingkat solvabilitas minimum untuk usaha to maintain a minimum solvency margin of its
konvensional sebesar 120% dari risiko potensial conventional business at 120% of potential risk
yang dapat timbul akibat dari deviasi dalam which may arise as a result of deviations in
pengelolaan aset dan liabilitas. managing its assets and liabilities.
37. MANAJEMEN MODAL 37. CAPITAL MANAGEMENT
Grup mengelola modal ditujukan untuk memastikan The Group manages its capital to ensure that they will
kemampuan Grup melanjutkan usaha secara be able to continue as going concern while
berkelanjutan dan memaksimumkan imbal hasil maximizing the return to stakeholders through the
kepada pemegang saham melalui optimalisasi saldo optimization of the debt and equity balance. In order
liabilitas dan ekuitas. Untuk memelihara atau to maintain or achieve an optimal capital structure,
mencapai struktur modal yang optimal, Grup dapat the Group may adjust the amount of dividend
menyesuaikan jumlah pembayaran dividen, payment, return capital to shareholders, issue new
pengurangan modal, penerbitan saham baru atau shares or buy back issued shares, obtain new
membeli kembali saham beredar, mendapatkan borrowings or sell assets to reduce borrowings.
pinjaman baru atau menjual aset untuk mengurangi
pinjaman.
Pada tanggal 18 Maret 2022, Izin Usaha Perusahaan On March 18, 2022, the Securities Company's
Efek sebagai penjamin emisi efek telah dicabut, Business License as an underwriter has been
sehingga BPS, Entitas Anak, beroperasi sebagai revoked, so that the BPS’s, Subsidiary, operates as a
perantara pedagang efek yang tidak brokerage dealer which does not administer
mengadministrasikan rekening efek nasabah customers’ account (PPE Non AB). Related to this,
(PPE Non AB). Terkait hal tersebut, maka sesuai in accordance with Article 2 paragraph (3) of POJK
Pasal 2 ayat (3) POJK No. 52/POJK.04/2020, BPS, No. 52/POJK.04/2020, the BPS’s, Subsidiary, must
Entitas Anak, tetap wajib memiliki MKBD minimal still have a minimum required MKBD of
yang diwajibkan sebesar Rp200.000.000 pada Rp200,000,000 as at December 31, 2022.
tanggal 31 Desember 2022.
213
Page 218
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
37. MANAJEMEN MODAL (Lanjutan) 37. CAPITAL MANAGEMENT (Continued)
Jika hal ini tidak diawasi dan disesuaikan, tingkat If not properly monitored and adjusted, the
modal kerja sesuai peraturan dapat berada di regulatory working capital levels could fall below
bawah jumlah minimum yang ditetapkan oleh the required minimum amounts set by the
regulator, yang dapat mengakibatkan berbagai regulators, which could expose various sanctions
sanksi mulai dari denda sampai dengan ranging from fines and censure to imposing
penghentian sebagian atau seluruh kegiatan usaha. partial or complete restrictions on its ability to
Untuk mengatasi risiko ini, Grup terus conduct business. To address the risk, the Group
mengevaluasi tingkat kebutuhan modal kerja continuously evaluates the levels of regulatory
berdasarkan peraturan dan memantau capital requirements and monitors regulatory
perkembangan peraturan tentang modal kerja developments regarding net working capital
bersih yang disyaratkan dan mempersiapkan requirements and prepare for increases in the
peningkatan batas minimum yang diperlukan required minimum levels of regulatory capital that
sesuai peraturan yang mungkin terjadi dari waktu may occur from time to time in the future.
ke waktu di masa datang.
Tabel di bawah ini merangkum jumlah modal The following table summarizes the total capital
yang dipertimbangkan oleh Grup pada tanggal considered by the Group as at June 30, 2026 and
30 Juni 2026 dan 31 Desember 2025: December 31, 2025:
30 Juni/ June 30, 2026 31 Desember/
(Tidak Diaudit/ December 31, 2025
Unaudited) (Diaudit/ Audited)
Modal saham 49.420.766.200 49.420.766.200 Share capital
Tambahan modal disetor- neto (188.677.403.111) (188.677.403.111) Additional paid-in capital-net
Selisih atas transaksi dengan Differences in value of transactions
kepentingan Non-Pengendalian (55.045.350.931) (55.045.350.931) with Non-Controlling Interest
Cadangan lain-lain (451.505.482) (451.505.482) Other reserves
Saldo laba Retained earnings
Telah ditemukan penggunaannya 500.000.000 500.000.000 Appropriated
Belum ditentukan penggunaannya 1.593.070.481.514 1.577.722.243.639 Unappropriated
Penghasilan komprehensif lain 76.104.697.822 60.776.755.597 Other comprehensive income
Ekuitas yang dapat diatribusikan Equity attributable to
kepada pemilik Entitas induk 1.474.921.686.012 1.444.245.505.912 the Owners of the Parent Entity
Kepentingan Non-pengendali 377.623.780.331 376.019.761.764 Non-controlling Interest
Total 1.852.545.466.342 1.820.265.267.676 Total
214
Page 219
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. ANALISA MATURITAS ASET DAN 38. MATURITY ANALYSIS OF ASSETS AND
KEWAJIBAN LIABILITIES
Tabel di bawah ini menunjukkan analisis aset dan The table below shows an analysis of assets and
kewajiban sesuai kapan mereka diharapkan untuk liabilities according when they expected to be
dipulihkan atau diselesaikan: recovered or settled, respectively:
30 Juni/ June 30, 2026
Dalam 12 bulan/ Setelah 12 bulan/ Total/
Within 12 months After 12 months Amount
Aset Assets
Kas dan setara kas 242.517.903.463 – 242.517.903.463 Cash and cash equivalents
Portofolio efek Marketable securities
Pihak ketiga 535.643.467.093 – 535.643.467.093 Third parties
Pihak berelasi 141.094.580.050 – 141.094.580.050 Related parties
Piutang sewa operasi Operating lease receivables
Pihak ketiga – neto 73.825.575.827 – 73.825.575.827 Third parties – net
Piutang nasabah Receivables from customers
Pihak ketiga 4.945.350.603 – 4.945.350.603 Third parties
Pihak berelasi 37.116.125.084 – 37.116.125.084 Related parties
Piutang lain-lain pihak ketiga 72.822.693.181 – 72.822.693.181 Other receivables-third parties
Investasi pada entitas asosiasi – 10.737.884.238 10.737.884.238 Investment in associate entity
Aset Asuransi for RC Insurance Assets for IC
(Remaining Coverage) (Incurred Claim)
Expected Cashflow 324.883.304.872 – 324.883.304.872 Expected Cashflow
Premium Allocation Approach 472.944.139.999 – 472.944.139.999 Premium Allocation Approach
Aset Asuransi for IC Insurance Assets for IC
(Incurred Claim) 1.405.073.141.887 – 1.405.073.141.887 (Incurred Claim)
Pendapatan yang belum ditagih 34.987.975.003 – 34.987.975.003 Unbilled revenues
Uang muka dan beban Advance and
dibayar di muka 71.637.928.777 – 71.637.928.777 prepaid expenses
Pajak dibayar di muka 14.044.079.710 – 14.044.079.710 Prepaid taxes
Aset tetap -neto – 2.311.126.106.171 2.311.126.106.171 Property and equipment -net
Properti investasi – 23.041.108.431 23.041.108.431 Investment properties
Aset pajak tangguhan – 12.220.376.895 12.220.376.895 Deferred tax assets
Aset lain-lain – 44.057.732.316 44.057.732.316 Other assets
Total Aset 3.431.536.265.552 2.401.183.208.050 5.832.719.473.602 Total Assets
215
Page 220
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. ANALISA MATURITAS ASET DAN 38. MATURITY ANALYSIS OF ASSETS AND
KEWAJIBAN (Lanjutan) LIABILITIES (Continued)
Tabel di bawah ini menunjukkan analisis aset dan The table below shows an analysis of assets and
kewajiban sesuai kapan mereka diharapkan untuk liabilities according when they expected to be
dipulihkan atau diselesaikan: (Lanjutan) recovered or settled, respectively: (Continued)
30 Juni/ June 30, 2026
Dalam 12 bulan/ Setelah 12 bulan/ Total/
Within 12 months After 12 months Amount
Liabilitas Liabilities
Utang bank 37.738.731.061 1.313.360.847.540 1.351.099.578.601 Bank loan
Utang nasabah 30.758.549.956 – 30.758.549.956 Payables to consumer
Utang klaim Claims payables
Pihak ketiga 197.994.306 – 197.994.306 Third parties
Utang komisi 3.310.754.501 – 3.310.754.501 Commissions payables
Liabilitas asuransi for LRC Insurance Liability for LRC
(Liability for Remaining) (Liability for Remaining
Coverage) Coverage)
Expected Cashflow 116.681.058.515 – 116.681.058.515 Expected Cashflow
Premium Allocation Approach 760.183.212.162 – 760.183.212.162 Premium Allocation Approach
Liabilitas Asuransi for LIC Insurance Liability for LIC
(Liability for Incurred Claim) (Liability for Incurred Claim)
Best Estimate Liability 1.265.668.604.005 – 1.265.668.604.005 Insurance Liability for LIC
Utang lain-lain Other payables
Pihak ketiga 194.146.142.961 – 194.146.142.961 Third parties
Beban akrual Accrued expenses
Pihak ketiga 34.101.512.919 – 34.101.512.919 Third parties
Utang jaminan pelanggan 8.640.693.725 8.640.693.725 Customer security deposits
Liabilitas kontrak 6.102.121.047 – 6.102.121.047 Contract Liabilities
Utang pajak 11.033.814.877 – 11.033.814.877 Taxes payable
Utang pembiayaan konsumen 83.712.381.353 43.962.839.324 127.675.220.677 Consumer financing payables
Liabilitas sewa 9.135.696.051 – 9.135.696.051 Lease liabilities
Liabilitas imbalan kerja – 34.576.956.572 34.576.956.572 Employee benefits liabilities
Liabilitas pajak tangguhan – 26.862.096.385 26.862.096.385 Deferred tax liabilities
Total Liabilitas 2.552.770.573.713 1.427.403.433.546 3.980.174.007.259 Total Assets
216
Page 221
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. ANALISA MATURITAS ASET DAN 38. MATURITY ANALYSIS OF ASSETS AND
KEWAJIBAN (Lanjutan) LIABILITIES (Continued)
31 Desember / December 31, 2025
Dalam 12 bulan/ Setelah 12 bulan/ Total/
Within 12 months After 12 months Amount
Aset Assets
Kas dan setara kas 247.453.301.197 – 247.453.301.197 Cash and cash equivalents
Portofolio efek Marketable securities
Pihak ketiga 647.723.945.333 – 647.723.945.333 Third parties
Pihak berelasi 150.108.443.887 – 150.108.443.887 Related parties
Piutang sewa operasi Operating lease receivables
Pihak ketiga – neto 68.756.201.062 – 68.756.201.062 Third parties – net
Piutang nasabah Receivables from customers
Pihak ketiga 6.426.182.362 – 6.426.182.362 Third parties
Pihak berelasi 36.130.645.112 – 36.130.645.112 Related parties
Piutang premi – neto – – – Premiums receivables – net
Piutang reasuransi – – – Due from reinsurance
Piutang lain-lain pihak ketiga 33.059.468.862 – 33.059.468.862 Other receivables-third parties
Investasi pada entitas asosiasi – 12.601.212.872 12.601.212.872 Investment in associate entity
Aset Asuransi for RC Insurance Assets for IC
(Remaining Coverage) (Incurred Claim)
Expected Cashflow 741.100.149.463 – 741.100.149.463 Expected Cashflow
Premium Allocation Approach 654.106.443.879 – 654.106.443.879 Premium Allocation Approach
Aset Asuransi for IC Insurance Assets for IC
(Incurred Claim) 1.662.789.684.019 – 1.662.789.684.019 (Incurred Claim)
Pendapatan yang belum ditagih 30.115.496.534 – 30.115.496.534 Unbilled revenues
Uang muka dan beban Advance and
dibayar di muka 33.687.622.064 – 33.687.622.064 prepaid expenses
Pajak dibayar di muka 23.351.408.595 – 23.351.408.595 Prepaid taxes
Aset tetap -neto – 2.418.334.342.585 2.418.334.342.585 Property and equipment -net
Properti investasi – 23.041.108.431 23.041.108.431 Investment properties
Aset pajak tangguhan – 12.104.213.770 12.104.213.770 Deferred tax assets
Aset lain-lain – 20.468.626.246 20.468.626.246 Other assets
Total Aset 4.334.808.992.369 2.486.549.503.904 6.821.358.496.273 Total Assets
217
Page 222
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. ANALISA MATURITAS ASET DAN 38. MATURITY ANALYSIS OF ASSETS AND
KEWAJIBAN (Lanjutan) LIABILITIES (Continued)
31 Desember / December 31, 2025
Dalam 12 bulan/ Setelah 12 bulan/ Total/
Within 12 months After 12 months Amount
Liabilitas Liabilities
Utang bank 19.994.338.302 1.360.504.983.915 1.380.499.322.217 Bank loan
Utang nasabah 28.999.270.628 – 28.999.270.628 Payables to consumer
Utang klaim Claims payables
Pihak ketiga 71.933.495 – 71.933.495 Third parties
Utang komisi 921.220.786 – 921.220.786 Commissions payables
Liabilitas asuransi for LRC Insurance Liability for LRC
(Liability for Remaining) (Liability for Remaining
Coverage) Coverage)
Expected Cashflow 860.078.209.461 – 860.078.209.461 Expected Cashflow
Premium Allocation Approach 1.140.761.261.029 – 1.140.761.261.029 Premium Allocation Approach
Liabilitas Asuransi for LIC Insurance Liability for LIC
(Liability for Incurred Claim) (Liability for Incurred Claim)
Best Estimate Liability 1.108.832.844.654 – 1.108.832.844.654 Insurance Liability for LIC
Utang lain-lain Other payables
Pihak ketiga 119.803.910.038 – 119.803.910.038 Third parties
Beban akrual Accrued expenses
Pihak ketiga 31.509.678.313 – 31.509.678.313 Third parties
Utang jaminan pelanggan 4.934.862.201 4.934.862.201 Customer security deposits
Liabilitas kontrak 9.545.817.379 – 9.545.817.379 Contract Liabilities
Utang pajak 19.230.161.563 – 19.230.161.563 Taxes payable
Utang pembiayaan konsumen 46.607.422.393 182.788.735.859 229.396.158.252 Consumer financing payables
Liabilitas sewa 8.426.091.626 – 8.426.091.626 Lease liabilities
Liabilitas imbalan kerja – 34.445.072.529 34.445.072.529 Employee benefits liabilities
Liabilitas pajak tangguhan – 23.170.187.497 23.170.187.497 Deferred tax liabilities
Total Liabilitas 3.394.782.159.667 1.605.843.842.001 5.000.626.001.668 Total Assets
39. INFORMASI TAMBAHAN ATAS 39. SUPPLEMENTARY INFORMATION FOR
TRANSAKSI YANG TIDAK MEMENGARUHI CASH FLOWS
ARUS KAS
a. Aktivitas investasi non-kas yang signifikan a. Significant non-cash investing activities
30 Juni / June 30, 31 Desember /
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Penambahan aset tetap melalui Additions to property and equipment
melalui utang usaha - 32.431.660.000 through trade payables
Penambahan aset tetap melalui Additions to property and equipment
utang pembiayaan through consumer financing
konsumen - 9.043.424.256 payables
Reklasifikasi aset dalam Reclassification of construction
pembangunan menjadi aset in progress to property
tetap- bangunan - 2.498.813.706 and equipment – building
Penambahan aset tetap melalui Additions to property and equipment
melalui uang muka - 1.305.750.000 through advance
Total - 45.279.647.962 Total
218
Page 223
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN ATAS 39. SUPPLEMENTARY INFORMATION FOR
TRANSAKSI YANG TIDAK MEMENGARUHI CASH FLOWS (Continued)
ARUS KAS (Lanjutan)
b. Rekonsiliasi liabilitas yang timbul dari b. Reconciliation of liabilities arising from
aktivitas pendanaan financing activities
30 Juni/ June 30, 2026
Utang bank jangka Utang bank jangka Pembiayaan
pendek / Short-term panjang / Long-term keuangan/
bank loan bank loan Consumer finance
Saldo utang neto pada Balance net debt on
1 Januari 2026 19.994.338.302 1.302.256.156.155 229.396.158.252 January 1, 2025
Net cash flow
Arus kas neto (19.994.338.302) (1.579.833.834) (101.720.937.571) Non-cash transaction -
Utang neto pada Net debt on
30 Juni 2026 ─ 1.300.676.322.321 127.675.220.677 June 30, 2026
31 Desember/ December 31, 2025
Utang bank jangka Utang bank jangka Pembiayaan
pendek / Short-term panjang / Long-term keuangan/
bank loan bank loan Consumer finance
Saldo utang neto pada Balance net debt on
1 Januari 2025 25.000.000.000 964.683.503.498 408.303.865.549 January 1, 2025
Net cash flow
Arus kas neto (25.000.000.000) 337.572.652.657 (187.951.131.553) Non-cash transaction -
Transaksi nonkas - additions to property
Perolehan aset tetap ─ ─ 9.043.424.256 and equipment
Utang neto pada Net debt on
31 Desenber 2025 ─ 1.302.256.156.155 229.396.158.252 December 31, 2025
40. INFORMASI PENTING LAINNYA 40. OTHER SIGNIFICANT INFORMATION
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
(MTWI) (MTWI)
Analisis Kekayaan dan Perhitungan Batas Asset Analysis and Calculation of Solvency
Tingkat Solvabilitas Margin
Entitas Induk bergerak dalam bidang asuransi. The Parent Entity is engaged in insurance activities.
Berdasarkan Peraturan Menteri Keuangan Republik Based on Regulation No. 53/PMK.010/ 2012 dated
Indonesia No. 53/PMK.010/2012 tanggal 3 April April 3, 2012 of the Ministry of Finance of the
2012, Entitas Induk setiap saat wajib memenuhi Republic of Indonesia, the Parent Entity is required to
tingkat solvabilitas paling rendah 100% dari modal fulfill a solvency margin limit of at least 100% from
minimum berbasis risiko yang dihitung dengan risk base minimum capital which is calculated using
menggunakan pendekatan Risk Based Capital (RBC). the Risk Based Capital (RBC) Approach. The Parent
Entitas Induk setiap tahun wajib memenuhi target Entity has to establish, at all years, a solvency margin
tingkat solvabilitas minimum sebesar 120% dari risiko target of at least 120% of risk of loss that might arise
kerugian yang mungkin timbul sebagai akibat dari from deviation of assets and liabilities management.
deviasi dalam pengelolaan kekayaan dan liabilitas.
219
Page 224
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. INFORMASI PENTING LAINNYA (Lanjutan) 40. OTHER SIGNIFICANT INFORMATION
(Continued)
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
(MTWI) (Lanjutan) (MTWI) (Continued)
Analisis Kekayaan dan Perhitungan Batas Asset Analysis and Calculation of Solvency
Tingkat Solvabilitas (Lanjutan) Margin (Continued)
Tingkat solvabilitas dihitung dengan mengurangi Solvency margin is calculated by deducting all
seluruh liabilitas (kecuali pinjaman subordinasi) dari liabilities (except for subordinated loans) from
kekayaan yang diperkenankan. Entitas Induk telah admitted assets. The Parent Entity has calculated the
menghitung batas solvabilitas dengan menggunakan solvency margin limit by using the instructions of
petunjuk perhitungan RBC yang dikeluarkan oleh RBC calculation issued by Financial Services
Otoritas Jasa Keuangan (OJK) (d/h Badan Pengawas Authority (OJK) (formerly the Capital Market
Pasar Modal - Lembaga Keuangan). Supervisory Agency - Financial Institution).
Batas tingkat solvabilitas minimum dihitung dengan Minimum solvency margin is calculated by
mempertimbangkan kegagalan pengelolaan considering unsuccessful assets management,
kekayaan, ketidakseimbangan antara proyeksi arus imbalance between projected flows of assets and
kekayaan dan liabilitas, ketidakseimbangan antara liabilities, imbalance between assets and liabilities
nilai kekayaan dan liabilitas dalam setiap jenis mata value in each currency, the differences between
uang, perbedaan antara beban klaim yang terjadi dan claims expense incurred and estimated claims
beban klaim yang diperkirakan, ketidakcukupan expense, insufficient premium as a result of
premi akibat perbedaan hasil investasi yang differences between investment income assumed in
diasumsikan dalam penetapan premi dengan hasil determining premiums and investment income
investasi yang diperoleh, ketidakmampuan pihak earned, inability of reinsurer to pay claims and other
reasuradur untuk memenuhi liabilitas membayar deviations arising from assets and liabilities
klaim dan deviasi lainnya yang timbul dari management.
pengelolaan kekayaan dan liabilitas.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As at June 30, 2026 and December 31, 2025 ,
rasio pencapaian solvabilitas yang dihitung sesuai solvency margin ratio which was calculated based on
dengan Peraturan Menteri Keuangan Republik Regulation No. 53/PMK.010/2012 of the Minister of
Indonesia No. 53/PMK.010/2012, Peraturan Bapepam Finance of the Republic of Indonesia and the
- LK No. PER 09/BL/2011 dan No. PER-08/BL/2012, Bapepam-LK regulation No. PER 09/BL/2011 and
masing-masing adalah sebesar 139% dan 146%. No. PER-08/BL/2012, was 139% and 146%,
respectively.
220
Page 225
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. INFORMASI PENTING LAINNYA (Lanjutan) 40. OTHER SIGNIFICANT INFORMATION
(Continued)
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
(MTWI) (Lanjutan) (MTWI) (Continued)
Analisis Kekayaan dan Perhitungan Batas Asset Analysis and Calculation of Solvency
Tingkat Solvabilitas (Lanjutan) Margin (Continued)
Perhitungan Batas Tingkat Solvabilitas Solvency Margin Calculation
30 Juni / June 30, 31 Desember /
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Total aset yang diperkenankan Total admitted assets
Investasi 346.092.324.909 436.193.077.142 Investment
Non - investasi 2.155.826.581.792 2.450.040.509.136 Non - investment
Jumlah liabilitas yang diperkenankan (2.280.307.451.059) (2.506.322.647.096) Total admitted liabilities
Total Tingkat Solvabilitas 221.611.455.642 379.910.939.182 Total Solvency Margin
Batas tingkat solvabilitas minimum 159.873.744.957 260.109.355.243 Minimum solvency level limit
Rasio Pencapaian Solvabilitas 139% 146% Solvency Ratio Attained
Rasio Keuangan Financial Ratio
30 Juni / June 30, 31 Desember /
2026 (Tidak December 31, 2025
Diaudit/ (Diaudit/
Unaudited) Audited)
Rasio likuiditas 114% 118% Liquidity ratio
Rasio kecukupan investasi 110% 81% Investment adequacy ratio
Rasio perimbangan hasil investasi Return on investment of net
dengan pendapatan premi neto 4% 6% premium income ratio
Rasio beban klaim, beban usaha Ratio of claim expenses, operating
dan komisi terhadap pendapatan expenses and commissions to
premi neto 91% 72% net premium income
Rasio biaya pelatihan dan Education and training cost to
pendidikan terhadap biaya gaji salary and allowances
dan tunjangan 5% 5% cost ratio
41. PERISTIWA SETELAH PERIODE 41. EVENTS AFTER THE REPORTING PERIOD
PELAPORAN
PT Batavia Prosperindo Trans Tbk PT Batavia Prosperindo Trans Tbk
Mulai per tanggal 1 Juli 2026, bunga atas seluruh Start as of July 1, 2026, the interest rate of all the
fasilitas kredit dari PT Bank Victoria International loan facilities from PT Bank Victoria International
Tbk naik sebesar 0,5% pertahunnya. Tbk are increase of 0,5% per annum.
221
Page 226
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. LIKUIDASI ANAK PERUSAHAAN 42. SUBSIDIARY UNDER LIQUIDATION
PT Batavia Prosperindo Sekuritas (BPS) PT Batavia Prosperindo Sekuritas (BPS)
Berdasarkan Akta Pernyataan Keputusan Based on the Deed of Statement of Shareholders'
Pemegang Saham terkait PT Batavia Prosperindo Decision concerning PT Batavia Prosperindo
Sekuritas (BPS) No.6 Tanggal 5 Mei 2025 yang Sekuritas (BPS) No. 6 dated May 5, 2025, made
dibuat dihadapan Jessica, S.H., M.Kn, Notaris di before Jessica, S.H., M.Kn., a Notary in
Tangerang dan perubahan tersebut telah disetujui Tangerang, and the aforementioned amendment
oleh Menteri Hukum dan Hak Asasi Manusia has been approved by the Minister of Law and
Republik Indonesia berdasarkan Surat Penerimaan Human Rights of the Republic of Indonesia based
Pemberitahuan Pembubaran BPS No. AHU- on the Notification of Dissolution of BPS No.
AH.01.10-0027044 Tahun 2025 yang menyatakan AHU-AH.01.10-0027044 Year 2025, which states
bahwa menyetujui untuk membubarkan dan that to approve the dissolution and liquidation of
melikuidasi BPS terhitung sejak 22 April 2025, BPS effective April 22, 2025, due to the
dikarenakan izin usaha Perseroan sebagai revocation of the Company's business license as a
Perantara Pedagang Efek Yang Tidak Non-Administering Securities Broker-Dealer by
Mengadministrasikan Rekening Efek Nasabah the OJK (Financial Services Authority).
telah dicabut oleh OJK.
222
Page 227
The original consolidated financial statements included herein are in
the Indonesian language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL STATEMENTS (Continued)
TANGGAL 30 JUNI 2026 AS AT JUNE 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. STANDAR, AMENDEMEN/PENYESUAIAN 43. STANDARDS,
DAN INTERPRETASI STANDAR TELAH AMENDMENTS/IMPROVEMENTS AND
DITERBITKAN TAPI BELUM DITERAPKAN INTERPRETATIONS TO STANDARDS ISSUED
NOT YET ADOPTED
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
Dewan Standar Akuntansi Keuangan Ikatan Akuntan The Board of Financial Accounting Standards of
Indonesia (DSAK-IAI) telah menerbitkan beberapa Institute of Indonesia Chartered Accountants
Pernyataan Standar Akuntansi Keuangan (PSAK) dan (DSAK-IAI) has issued new or amendment to the
Interpretasi Standar Akuntansi Keuangan (ISAK) following Indonesian Financial Accounting Standards
baru. Standar akuntansi tersebut akan berlaku efektif (“SFAS”) and Its Interpretation to Financial
atau diterapkan pada laporan keuangan konsolidasian Accounting Standards (“IFAS”). The accounting
Grup yang dimulai pada atau setelah 1 Januari 2026: standards will be effective or applicable on the
dan 2027. Group’s consolidated financial statements for the
period beginning on or after January 1, 2026 and
2027:
– PSAK 109: Instrumen Keuangan dan PSAK – SFAS 109: Financial Instrument and SFAS
107 Instrumen Keuangan: Pengungkapan 107 Financial Instrument: Disclosure related
tentang Klasifikasi dan Pengukuran Instrumen to Classification and Measurement of
Keuangan; Financial Instruments;
– PSAK 413: Penurunan Nilai; – SFAS 413: Impairment;
– PSAK 414: Penurunan Nilai Aset Keuangan – SFAS 414: Impairment of Sharia Financial
Syariah bagi Entitas yang Menerapkan Assets for Entities Applying Indonesian
Standar Akuntansi Keuangan Indonesia Financial Accounting Standards for Private
untuk Entitas Swasta; dan Entities; and
– PSAK 118 Penyajian dan Pengungkapan – SFAS 118 Presentation and Disclosure in
dalam Laporan Keuangan. Financial Statements.
– PSAK 119: Entitas Anak Tanpa – SFAS 119: Subsidiaries without Public
Akuntabilitas Publik: Pengungkapan. Accountability: Disclosure.
Pada saat penerbitan laporan keuangan konsolidasian As at the authorization date of the consolidated
Grup masih mengevaluasi dampak yang mungkin financial statement the Group is still evaluating the
timbul dari penerapan standar baru dan revisi potential impact of these new and revised standards
tersebut terhadap laporan keuangan konsolidasian. to the consolidated financial statements.
223
Names mentioned 49 people and organisations named in the text · linked when the evidence is strong
unresolved
person
Soerodjo
p.14
unresolved
org
Ministry of Justice and Human Rights
p.14 ×2
unresolved
org
Menteri Hukum dan Hak Asasi
p.14
unresolved
org
Financial Services Authority
p.14 ×3
unresolved
org
Kementerian Hukum dan Hak Asasi
p.14
unresolved
org
Penanaman Modal dan Pendayagunaan
p.15
unresolved
org
Indonesia Stock Exchange
p.17 ×2
unresolved
person
Christina Dwi Utami
· Notaris
p.17 ×8
unresolved
org
Batavia Prosperindo Finance Tbk.
p.17 ×2
unresolved
org
PT Batavia
p.17 ×2
unresolved
org
Prosperindo Finance Tbk.
p.17
unresolved
org
Minister of Law and Human Rights
p.17 ×3
unresolved
org
Minister of Law and Human
p.18
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.18 ×2
unresolved
person
Utami
p.18
unresolved
org
PT Batavia Prosperindo Aset
p.19
unresolved
org
PT Batavia Prosperindo Sekuritas
p.19 ×5
unresolved
org
PT Batavia Prosperindo Properti
p.19 ×3
unresolved
org
Strait Pristine Resources Pte. Ltd.
p.19 ×5
unresolved
org
SPRL Sweet Greens Singapore Pte. Ltd.
p.19
unresolved
org
PT Sumber Perkasa Abadi
p.19 ×4
unresolved
org
PT Sweet Greens Indonesia
p.19 ×2
unresolved
org
PT Batavia Prosperindo Aset Manajemen
p.19 ×4
unresolved
person
Yuli Rizki Anggorowati
p.20
unresolved
person
Anggorowati
p.20
unresolved
person
Fadil Kencana
p.20 ×2
unresolved
org
PT Batavia Prosperity Ecotrans Entitas Induk
p.22
unresolved
org
Sweet Greens Singapore Pte. Ltd.
p.24 ×2
unresolved
org
PT Sumber Perkasa Abadi Entitas Induk
p.24
unresolved
person
Lidia Maria Sihite
p.25 ×2
unresolved
org
Menteri Hukum Republik
p.25
unresolved
org
Ministry of Law
p.25
unresolved
org
PT Sweet Greens Indonesia Entitas Induk
p.25
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