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Financial statement Text extracted BKSW

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Page 1
Nomor Surat                      015/FA-KP/VII/2023
Nama Emiten                      PT Bank QNB Indonesia Tbk
Kode Emiten                      BKSW
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 6 Bulan yang berakhir pada 30/06/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No      Nama         Kegiatan         Lokasi          Tahun        Status         Jumlah Aset         Satuan          Mata   Persentase
                       Usaha                          Komersil      Operasi                                            Uang      (%)
 1    PT Bank QNB     Keuangan        Revenue           2023                            14.393.427     JUTAAN          IDR
      Indonesia Tbk                  Tower 8th
                                   Floor District 8
                                   SBCD Lot 13




 Dokumen ini merupakan dokumen resmi PT Bank QNB Indonesia Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                      PT Bank QNB Indonesia Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information

Informasi umum                                                                    General information
                                                 30 June 2023
Nama entitas                         PT Bank QNB Indonesia Tbk                                      Entity name
Penjelasan perubahan nama dari akhir                                      Explanation of change in name from
periode laporan sebelumnya                                                  the end of the preceding reporting
                                                                                                          period
Kode entitas                           BKSW                                                          Entity code
Nomor identifikasi entitas             AA402                                       Entity identification number
Industri utama entitas                 Keuangan dan Syariah /                               Entity main industry
                                       Financial and Sharia
Standar akutansi yang dipilih          PSAK                                   Selected accounting standards
Sektor                                 G. Financials                                                     Sector
Subsektor                              G1. Banks                                                    Subsector
Industri                               G11. Banks                                                      Industry
Subindustri                            G111. Banks                                                Subindustry
Informasi pemegang saham                                                   Controlling shareholder information
                                       Foreign Corporation
pengendali
Jenis entitas                          Local Company - Indonesia                                   Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham dan Obligasi / Stock and                   Type of listed securities
                                       Bond
Jenis papan perdagangan tempat                                             Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas tunggal / Single entity      of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          January 01, 2023                                Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                    Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                     Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                   Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                      Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                  Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                       Description of presentation currency
Kurs konversi pada tanggal pelaporan                                        Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                      presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      Jutaan / In Million                                               statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama               Tidak / No                                 Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                                 Total Key Audit Matters
Paragraf Hal Audit Utama                                                         Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                           Date of auditor's opinion or result of
laporan review                                                                                     review report
Auditor tahun berjalan                                                                     Current year auditor
Page 3
Nama partner audit tahun berjalan                   Name of current year audit signing
                                                                                   partner
Lama tahun penugasan partner yang                     Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                 No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                  concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[4220000] Statement of financial position presented using order of liquidity -
Financial and Sharia Industry

Laporan posisi keuangan                                         Statement of financial position
                                   30 June 2023         31 December 2022
Aset                                                                                                  Assets
  Kas                                       30,716                 33,354                            Cash
  Giro pada bank lain                                                      Current accounts with other
                                                                                                    banks
       Giro pada bank lain pihak                                                Current accounts with
                                           110,402                148,042
       ketiga                                                                 other banks third parties
       Giro pada bank lain pihak                                                Current accounts with
                                                  306                 338
       berelasi                                                            other banks related parties
       Cadangan kerugian                                                    Allowance for impairment
       penurunan nilai pada giro              ( 26 )                ( 33 )           losses for current
       pada bank lain                                                        accounts with other bank
   Efek-efek yang                                                                 Marketable securities
   diperdagangkan
       Efek-efek yang                                                         Marketable securities third
       diperdagangkan pihak                390,009                514,182                         parties
       ketiga
       Cadangan kerugian                                                       Allowance for impairment
       penurunan nilai pada                                                        losses for marketable
                                                                    ( 195 )
       efek-efek yang                                                                          securities
       diperdagangkan
   Efek yang dibeli dengan janji                                                Securities purchased under
                                         3,747,742              3,072,222
   dijual kembali                                                                       agreement to resale
   Tagihan akseptasi                                                              Acceptance receivables
       Tagihan akseptasi pihak                                                  Acceptance receivables
                                           201,233                188,512
       ketiga                                                                                 third parties
       Cadangan kerugian                                                       Allowance for impairment
       penurunan nilai pada                  ( 254 )                ( 217 )        losses for acceptance
       tagihan akseptasi                                                                       receivables
   Tagihan derivatif                                                                 Derivative receivables
       Tagihan derivatif pihak                                                     Derivative receivables
                                                   54                 108
       ketiga                                                                                 third parties
   Pinjaman yang diberikan                                                                             Loans
       Pinjaman yang diberikan                                                        Loans third parties
                                         6,846,280              9,168,584
       pihak ketiga
       Pinjaman yang diberikan                                                     Loans related parties
                                              2,196               493,666
       pihak berelasi
       Cadangan kerugian                                                       Allowance for impairment
       penurunan nilai pada             ( 440,973 )            ( 406,127 )             losses for loans
       pinjaman yang diberikan
   Biaya dibayar dimuka                     50,029                 22,687                 Prepaid expenses
   Aset pajak tangguhan                    263,046                272,500               Deferred tax assets
   Aset takberwujud selain                                                     Intangible assets other than
                                            59,718                 57,148
   goodwill                                                                                         goodwill
   Aset tetap                                                                           Property, plant, and
                                           254,648                275,398
                                                                                                  equipment
   Agunan yang diambil alih                327,239                665,046                Foreclosed assets
   Aset lainnya                            654,921                259,177                       Other assets
   Jumlah aset                          14,393,427             16,717,087                       Total assets
Liabilitas, dana syirkah                                                       Liabilities, temporary syirkah
temporer dan ekuitas                                                                          funds and equity
   Liabilitas                                                                                     Liabilities
       Liabilitas segera                                                                 Obligations due
Page 5
                                        33,414          24,028                     immediately
   Simpanan nasabah                                                   Customers deposits
      Giro                                                            Current accounts
         Giro pihak ketiga                                         Current accounts
                                     1,167,911       1,612,151
                                                                          third parties
          Giro pihak berelasi                                      Current accounts
                                        26,460          17,432
                                                                       related parties
      Tabungan                                                                     Savings
          Tabungan pihak                                                Savings third
                                       441,221         405,030
          ketiga                                                                 parties
          Tabungan pihak                                             Savings related
                                            392            384
          berelasi                                                               parties
      Deposito berjangka                                                  Time deposits
          Deposito berjangka                                     Time deposits third
                                     7,554,217       8,490,032
          pihak ketiga                                                           parties
          Deposito berjangka                                           Time deposits
                                        67,445          79,595
          pihak berelasi                                               related parties
  Simpanan dari bank lain                                           Other banks deposits
      Simpanan dari bank                                          Other banks deposits
                                            365             22
      lain pihak berelasi                                                   related parties
      Simpanan dari bank                                          Other banks deposits
                                          4,154          7,280
      lain pihak ketiga                                                        third parties
  Liabilitas derivatif                                                 Derivative payables
      Liabilitas derivatif pihak                                    Derivative payables
                                                            90
      ketiga                                                                   third parties
  Liabilitas akseptasi                                              Acceptance liabilities
      Liabilitas akseptasi                                         Acceptance liabilities
                                        21,475          26,336
      pihak berelasi                                                        related parties
  Pinjaman yang diterima                                                          Borrowings
      Pinjaman yang                                                     Borrowings third
                                                     1,000,000
      diterima pihak ketiga                                                          parties
  Liabilitas lainnya                   268,321         333,222                  Other liabilities
  Kewajiban imbalan pasca                                         Post-employment benefit
                                        71,556          68,066
  kerja                                                                              obligations
  Jumlah liabilitas                  9,656,931      12,063,668                Total liabilities
Ekuitas                                                                                      Equity
  Ekuitas yang                                                       Equity attributable to
  diatribusikan kepada                                           equity owners of parent
  pemilik entitas induk                                                                   entity
      Saham biasa                    8,789,512       5,109,171           Common stocks
      Tambahan modal                                                   Additional paid-in
                                      ( 33,588 )     ( 30,150 )
      disetor                                                                         capital
      Uang muka setoran                                             Advances in capital
                                          3,652      3,683,926
      modal                                                                            stock
      Cadangan perubahan                                        Reserve for changes in
      nilai wajar aset                                            fair value of fair value
      keuangan nilai wajar              61,697          28,183               through other
      melalui pendapatan                                        comprehensive income
      komprehensif lainnya                                                financial assets
      Saldo laba                                                    Retained earnings
      (akumulasi kerugian)                                                          (deficit)
          Saldo laba yang                                              Appropriated
          telah ditentukan                                       retained earnings
          penggunaanya
              Cadangan                                                General and
                                          6,396           6,396
              umum dan wajib                                        legal reserves
          Saldo laba yang                                             Unappropriated
          belum ditentukan                                          retained earnings
                                   ( 4,091,173 )   ( 4,144,107 )
Page 6
         penggunaannya
      Jumlah ekuitas yang                                       Total equity
      diatribusikan kepada                            attributable to equity
                               4,736,496    4,653,419
      pemilik entitas induk                                owners of parent
                                                                        entity
   Jumlah ekuitas              4,736,496    4,653,419               Total equity
Jumlah liabilitas, dana                                Total liabilities, temporary
syirkah temporer dan          14,393,427   16,717,087    syirkah funds and equity
ekuitas
Page 7
[4322000] Statement of profit or loss and other comprehensive income, OCI
components presented before tax, by nature - Financial and Sharia Industry

Laporan laba rugi dan penghasilan                       Statement of profit or loss and other
komprehensif lain                                                   comprehensive income
                                    30 June 2023         30 June 2022
Pendapatan dan beban                                                              Operating income and
operasional                                                                                      expenses
  Pendapatan bunga                          528,053              435,348                Interest income
  Beban bunga                            ( 265,527 )          ( 215,387 )            Interest expenses
  Pendapatan operasional                                                      Other operating income
  lainnya
      Pendapatan provisi dan                                                         Provisions and
      komisi dari transaksi                                              commissions income from
                                             33,519               32,192
      lainnya selain kredit                                                 transactions other than
                                                                                               loan
        Keuntungan (kerugian)                                            Gains (losses) on changes
        selisih kurs mata uang               13,304                7,720 in foreign exchange rates
        asing
        Pendapatan operasional                                              Other operating income
                                             86,302              154,417
        lainnya
    Pembentukan kerugian                                                   Allowances for impairment
    penurunan nilai                                                                             losses
        Pembentukan penyisihan                                            Allowances for impairment
        kerugian penurunan nilai          ( 55,543 )          ( 124,163 ) losses on earnings assets
        aset produktif
    Beban operasional lainnya                                               Other operating expenses
        Beban umum dan                                                                  General and
                                          ( 99,430 )           ( 86,230 )
        administrasi                                                        administrative expenses
        Beban operasional                                                          Other operating
                                         ( 187,744 )          ( 151,427 )
        lainnya                                                                            expenses
Jumlah laba operasional                      52,934               52,470      Total profit from operation
Jumlah laba (rugi) sebelum                                                   Total profit (loss) before tax
                                             52,934               52,470
pajak penghasilan
Jumlah laba (rugi) dari operasi                                                   Total profit (loss) from
                                             52,934               52,470
yang dilanjutkan                                                                   continuing operations
Jumlah laba (rugi)                           52,934               52,470                 Total profit (loss)
Pendapatan komprehensif                                                   Other comprehensive income,
lainnya, sebelum pajak                                                                          before tax
    Pendapatan komprehensif                                                     Other comprehensive
    lainnya yang akan                                                             income that may be
    direklasifikasi ke laba rugi,                                              reclassified to profit or
    sebelum pajak                                                                      loss, before tax
        Jumlah pendapatan                                                                Total other
        komprehensif lainnya                                               comprehensive income
        yang akan direklasifikasi            42,967            ( 14,149 ) that may be reclassified
        ke laba rugi, sebelum                                              to profit or loss, before
        pajak                                                                                    tax
    Jumlah pendapatan                                                     Total other comprehensive
    komprehensif lainnya,                    42,967            ( 14,149 )           income, before tax
    sebelum pajak
Pajak atas pendapatan                                                         Tax on other comprehensive
                                            ( 9,453 )               3,113
komprehensif lainnya                                                                             income
Jumlah pendapatan                                                             Total other comprehensive
komprehensif lainnya, setelah                33,514            ( 11,036 )               income, after tax
pajak
Jumlah laba rugi komprehensif                86,448               41,434    Total comprehensive income
Page 8
Laba (rugi) yang dapat                                  Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                               Profit (loss) attributable to
                                    52,934   52,470
   diatribusikan ke entitas induk                                      parent entity
Laba rugi komprehensif yang                                  Comprehensive income
dapat diatribusikan                                                     attributable to
   Laba rugi komprehensif yang                             Comprehensive income
   dapat diatribusikan ke entitas   86,448   41,434    attributable to parent entity
   induk
Laba (rugi) per saham                                     Earnings (loss) per share
   Laba per saham dasar                                Basic earnings per share
   diatribusikan kepada                                     attributable to equity
   pemilik entitas induk                             owners of the parent entity
       Laba (rugi) per saham                         Basic earnings (loss) per
       dasar dari operasi yang        2.24     3.18      share from continuing
       dilanjutkan                                                   operations
   Laba (rugi) per saham                             Diluted earnings (loss) per
   dilusian                                                                  share
       Laba (rugi) per saham                        Diluted earnings (loss) per
       dilusian dari operasi yang     2.24     3.18      share from continuing
       dilanjutkan                                                   operations
Page 9
[4410000] Statement of changes in equity - Financial and Sharia Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                          Statement of changes in equity
                                                                                                               Cadangan perubahan
                                                                                                                                             Saldo laba yang telah
                                                                                                                   nilai wajar aset                                     Saldo laba yang belum      Ekuitas yang dapat
                                                                   Tambahan modal        Uang muka setoran                                        ditentukan
                                                 Saham biasa                                                   keuangan nilai wajar                                           ditentukan          diatribusikan kepada     Ekuitas
                                                                       disetor                modal                                        penggunaannya-cadangan
                                                                                                                melalui pendapatan                                         penggunaannya              entitas induk
                                                                                                                                               umum dan wajib
                                                                                                               komprehensif lainnya
                                                                                                               Reserve for changes in
                                                                                                                fair value of fair value     Appropriated retained
                                                                   Additional paid-in    Advances in capital                                                            Unappropriated retained   Equity attributable to
                                                 Common stocks                                                        through other        earnings-general and legal                                                      Equity
                                                                        capital                stock                                                                          earnings               parent entity
                                                                                                               comprehensive income                 reserves
                                                                                                                    financial assets
Posisi ekuitas                                                                                                                                                                                                                                                                  Equity position
  Saldo awal periode sebelum penyajian kembali         5,109,171           ( 30,150 )             3,683,926                    28,183                           6,396           ( 4,144,107 )               4,653,419         4,653,419     Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                         5,109,171           ( 30,150 )             3,683,926                    28,183                           6,396           ( 4,144,107 )               4,653,419         4,653,419           Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                         52,934                    52,934            52,934                                          Profit (loss)
  Pendapatan komprehensif lainnya                                                                                              33,514                                                                           33,514            33,514                        Other comprehensive income
  Penerbitan saham biasa                               3,680,341                              ( 3,680,274 )                                                                                                         67                67                          Issuance of common stocks
  Biaya emisi efek                                                           ( 3,438 )                                                                                                                        ( 3,438 )         ( 3,438 )                               Stock issuance costs
  Posisi ekuitas, akhir periode                        8,789,512           ( 33,588 )                  3,652                   61,697                           6,396           ( 4,091,173 )               4,736,496         4,736,496                  Equity position, end of the period
Page 10
[4410000] Statement of changes in equity - Financial and Sharia Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                        Statement of changes in equity
                                                                                                              Cadangan perubahan
                                                                                                                                            Saldo laba yang telah
                                                                                                                  nilai wajar aset                                     Saldo laba yang belum      Ekuitas yang dapat
                                                                   Tambahan modal       Uang muka setoran                                        ditentukan
                                                 Saham biasa                                                  keuangan nilai wajar                                           ditentukan          diatribusikan kepada     Ekuitas
                                                                       disetor               modal                                        penggunaannya-cadangan
                                                                                                               melalui pendapatan                                         penggunaannya              entitas induk
                                                                                                                                              umum dan wajib
                                                                                                              komprehensif lainnya
                                                                                                              Reserve for changes in
                                                                                                               fair value of fair value     Appropriated retained
                                                                   Additional paid-in   Advances in capital                                                            Unappropriated retained   Equity attributable to
                                                 Common stocks                                                       through other        earnings-general and legal                                                      Equity
                                                                        capital               stock                                                                          earnings               parent entity
                                                                                                              comprehensive income                 reserves
                                                                                                                   financial assets
Posisi ekuitas                                                                                                                                                                                                                                                               Equity position
  Saldo awal periode sebelum penyajian kembali         5,109,171           ( 30,150 )            2,683,926                      8,605                          6,396           ( 3,751,400 )               4,026,548         4,026,548    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                         5,109,171           ( 30,150 )            2,683,926                      8,605                          6,396           ( 3,751,400 )               4,026,548         4,026,548          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                        52,470                   52,470            52,470                                         Profit (loss)
  Pendapatan komprehensif lainnya                                                                                          ( 11,036 )                                                                      ( 11,036 )        ( 11,036 )                       Other comprehensive income
  Posisi ekuitas, akhir periode                        5,109,171           ( 30,150 )            2,683,926                   ( 2,431 )                         6,396           ( 3,698,930 )               4,067,982         4,067,982                 Equity position, end of the period
Page 11
[4510000] Statement of cash flows, direct method - Financial and Sharia
Industry

Laporan arus kas                                                       Statement of cash flows
                                   30 June 2023        30 June 2022
Arus kas dari aktivitas operasi                                              Cash flows from operating
                                                                                                    activities
   Arus kas sebelum                                                      Cash flows before changes
   perubahan dalam aset dan                                                  in operating assets and
   liabilitas operasi                                                                          liabilities
       Penerimaan bunga, hasil                                                  Interest, investment
       investasi, provisi, dan             563,403              468,181            income, fees and
       komisi                                                               commissions received
       Pembayaran bunga dan                                              Payments Of Interest And
       bonus, provisi dan komisi        ( 274,071 )         ( 217,664 )             Bonus Fees And
                                                                                       Commissions
       Pembayaran gaji dan                                               Payments for salaries and
                                        ( 141,145 )         ( 148,600 )
       tunjangan                                                                          allowances
       Pembayaran beban                                                          Payments for other
                                        ( 127,857 )              40,178
       operasional lainnya                                                      operating expenses
       Penerimaan                                                                Other cash inflows
       (pengeluaran) kas lainnya           130,418              154,532 (outflows) from operating
       dari aktivitas operasi                                                                activities
   Penurunan (kenaikan) aset                                                  Decrease (increase) in
   operasi                                                                            operating assets
       Penurunan (kenaikan)                                                 Decrease (increase) in
       efek yang dibeli dengan          ( 675,520 )             829,969       securities purchased
       janji dijual kembali                                               under resale agreements
       Penurunan (kenaikan)                                                 Decrease (increase) in
                                         ( 12,721 )         ( 180,966 )
       tagihan akseptasi                                                   acceptance receivables
       Penurunan (kenaikan)                                                 Decrease (increase) in
                                         2,793,664            ( 46,101 )
       pinjaman yang diberikan                                                                  loans
       Penurunan (kenaikan)                                                 Decrease (increase) in
                                         ( 83,575 )           ( 12,160 )
       aset lainnya                                                                     other assets
   Kenaikan (penurunan)                                                        Increase (decrease) in
   liabilitas operasi                                                              operating liabilities
       Kenaikan (penurunan)                                                 Increase (decrease) in
       liabilitas segera                      9,386                 406              obligations due
                                                                                        immediately
      Kenaikan (penurunan) giro                                             Increase (decrease) in
      dan tabungan simpanan             ( 399,013 )           ( 94,823 )      current accounts and
      nasabah                                                                    customers savings
      Kenaikan (penurunan)                                                  Increase (decrease) in
      deposito berjangka                ( 947,965 )       ( 1,675,791 ) customers time deposits
      nasabah
      Kenaikan (penurunan)                                                   Increase (decrease) in
      simpanan dari bank lain              ( 2,783 )              3,348          other banks saving
                                                                                            deposits
      Kenaikan (penurunan)                                                   Increase (decrease) in
                                           ( 4,861 )           ( 3,171 )
      liabilitas akseptasi                                                    acceptance payables
      Kenaikan (penurunan)                                                   Increase (decrease) in
                                         ( 59,093 )         ( 182,290 )
      liabilitas lainnya                                                             other liabilities
   Jumlah arus kas bersih                                                         Total net cash flows
   yang diperoleh dari                                                        received from (used in)
                                           768,267        ( 1,064,952 )
   (digunakan untuk) aktivitas                                                     operating activities
   operasi
Arus kas dari aktivitas                                                       Cash flows from investing
investasi                                                                                     activities
Page 12
   Penerimaan dari penjualan                                         Proceeds from disposal
   (perolehan) aset tetap                  367      ( 5,184 )    (acquisition) of property and
                                                                                    equipment
   Penerimaan dari penjualan                                         Proceeds from disposal
   (perolehan) aset takberwujud          ( 65 )     ( 5,691 )       (acquisition) of intangible
   selain goodwill                                                 assets other than goodwill
   Pencairan (penempatan)                                          Withdrawal (placement) of
   efek-efek yang                                  ( 57,045 )          marketable securities
   diperdagangkan
   Penerimaan (pengeluaran)                                     Other cash inflows (outflows)
   kas lainnya dari aktivitas         122,807       636,662          from investing activities
   investasi
   Jumlah arus kas bersih                                              Total net cash flows
   yang diperoleh dari                                              received from (used in)
                                      123,109       568,742
   (digunakan untuk) aktivitas                                          investing activities
   investasi
Arus kas dari aktivitas                                             Cash flows from financing
pendanaan                                                                            activities
   Pembayaran pinjaman yang                                         Payments for borrowings
                                  ( 1,000,000 )
   diterima
   Penerimaan dari penerbitan                                     Proceeds from issuance of
                                    3,680,341
   saham baru                                                                    new stocks
   Pembayaran biaya emisi                                        Payments of stock issuance
                                      ( 3,438 )
   saham                                                                               costs
   Penerimaan setoran modal                                           Proceeds from capital
                                  ( 3,680,274 )
                                                                               contributions
   Jumlah arus kas bersih                                             Total net cash flows
   yang diperoleh dari                                             received from (used in)
                                  ( 1,003,371 )
   (digunakan untuk) aktivitas                                         financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                    Total net increase (decrease)
                                   ( 111,995 )    ( 496,210 )
bersih kas dan setara kas                                      in cash and cash equivalents
Kas dan setara kas arus kas,                                  Cash and cash equivalents cash
                                    2,134,396     2,764,478
awal periode                                                     flows, beginning of the period
Efek perubahan nilai kurs pada                                Effect of exchange rate changes
                                       15,131       ( 4,047 )
kas dan setara kas                                               on cash and cash equivalents
Kas dan setara kas arus kas,                                      Cash and cash equivalents
                                    2,037,532     2,264,221
akhir periode                                                  cash flows, end of the period
Page 13
[4610000] Explanation for Significant Accounting Policy - Financial and Sharia Industry


Kebijakan akuntansi signifikan                                                               Significant accounting policies
                                                                    30 June 2023
Dasar penyusunan laporan keuangan   Catatan 2.b.                                          Basis of preparation of consolidated financial
konsolidasian                                                                                                               statements




Kas dan setara kas                  Catatan 5.                                                              Cash and cash equivalents




Aset tetap                          Catatan 15.                                                                            Fixed assets




Penurunan nilai aset nonkeuangan    Catatan 31.                                                     Impairment of non-financial assets




Beban tangguhan                     Catatan 23.                                                                       Deferred charges




Pengakuan pendapatan dan beban      Catatan 29.                                                      Revenue and expense recognition




Penjabaran mata uang asing          Catatan 2.                                                             Foreign currency translation
Page 14
Transaksi dengan pihak berelasi   Catatan 37.   Transactions with related parties




Pajak penghasilan                 Catatan 23.                      Income taxes




Pinjaman                          Catatan 22.                        Borrowings




Provisi                           Catatan 30.                         Provisions




Imbalan kerja karyawan            Catatan 32.                 Employee benefits




Laba per saham                    Catatan 34.                Earnings per share




Pelaporan segmen                  Catatan 41.                 Segment reporting
Page 15
Instrumen keuangan derivatif                 Catatan 9.               Derivative financial instruments




Penerapan standar akutansi baru              Catatan 2.      The implementation of new statements of
                                                                               accounting standards




Penentuan nilai wajar                        Catatan 4.                    Determination of fair value




Transaksi dan saldo dalam mata uang asing    Catatan 2.    Foreign currency transactions and balances




Giro pada Bank Indonesia dan bank lain       Catatan 6.     Current accounts with Bank Indonesia and
                                                                                         other banks




Penempatan pada Bank Indonesia dan bank lain Catatan 8.     Placements with Bank Indonesia and other
                                                                                              banks




Efek-efek                                    Catatan 13.                                   Securities
Page 16
Aset hak guna                                    Catatan 15.                                          Right of use assets




Aset takberwujud                                 Catatan 16.                                            Intangible assets




Beban dibayar dimuka                             Catatan 14.                                           Prepaid expenses




Simpanan nasabah dan simpanan dari bank lain Catatan 20.                      Deposits from customers and deposits from
                                                                                                            other banks




Efek-efek yang dibeli dengan janji dibeli kembali Catatan 11.                Securities purchased under resell agreements




Modal saham                                      Catatan 26.                                                Share capital




Biaya emisi efek ekuitas                         Catatan 2 dan catatan 27.                           Stock issuance cost




Instrumen keuangan                               Catatan 2                                          Financial instruments
Page 17
Peristiwa setelah tanggal periode pelaporan   Catatan 44.              Events after reporting period




Penerapan standar akuntansi baru              Catatan 2.     Adoption of new accounting standards




Standar akuntansi yang telah disahkan namun   Catatan 43.   Accounting standards issued but not yet
belum berlaku efektif                                                                     effective
Page 18
[4611000] Notes to the financial statements - Property, Plant, and Equipement - Financial and Sharia Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                      Property, plant, and equipment
                                                      Aset tetap, awal periode   Penambahan aset tetap          Pengurangan aset tetap     Aset tetap, akhir periode
                                                        Property, plant, and
                                                                                 Addition in property, plant,    Disposals in property,      Property, plant, and
                                                       equipment, beginning
                                                                                       and equipment             plant, and equipment       equipment, end period
                                                               period
Nilai perolehan, kotor   Tanah, dimiliki langsung                     54,407                                                                               54,407         Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                    Building and leasehold
                                                                      91,120                                                   ( 2,801 )                   88,319
                         dimiliki langsung                                                                                                                        improvement, directly owned
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                    228,157                         13,065                   ( 28,343 )                   212,879
                         kantor, dimiliki langsung                                                                                                                  equipment, directly owned
                         Dimiliki langsung                          373,684                         13,065                   ( 31,144 )                   355,605              Directly owned
                         Bangunan, aset hak guna                    175,703                                                    ( 2,473 )                  173,230 Building, right of use assets
                         Kendaraan bermotor, aset                                                                                                                   Motor vehicle, rights of use
                                                                       3,181                                                     ( 461 )                    2,720
                         hak guna                                                                                                                                                        assets
                         Lainnya, aset hak guna                      16,781                                                                                16,781   Others, right of use assets
                         Aset hak guna                              195,665                                                    ( 2,934 )                  192,731         Right of use assets
                         Aset tetap                                                                                                                                      Property, plant, and
                                                                    569,349                         13,065                   ( 34,078 )                   548,336
                                                                                                                                                                                    equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                    Building and leasehold             Carrying amount,
                                                                      60,158                         2,148                     ( 2,746 )                   59,560
                         dimiliki langsung                                                                                                                        improvement, directly owned      accumulated depreciation
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                    158,809                         18,170                   ( 28,017 )                   148,962
                         kantor, dimiliki langsung                                                                                                                  equipment, directly owned
                         Dimiliki langsung                          218,967                         20,318                   ( 30,763 )                   208,522              Directly owned
                         Bangunan, aset hak guna                     64,712                          9,156                     ( 1,475 )                   72,393 Building, right of use assets
                         Kendaraan bermotor, aset                                                                                                                   Motor vehicle, rights of use
                                                                         881                            374                                                 1,255
                         hak guna                                                                                                                                                        assets
                         Lainnya, aset hak guna                        9,391                         2,127                                                 11,518   Others, right of use assets
                         Aset hak guna                                74,984                        11,657                     ( 1,475 )                   85,166         Right of use assets
                         Aset tetap                                                                                                                                      Property, plant, and
                                                                    293,951                         31,975                   ( 32,238 )                   293,688
                                                                                                                                                                                    equipment
Nilai perolehan          Aset tetap                                                                                                                                      Property, plant, and              Carrying amount
                                                                    275,398                                                                               254,648
                                                                                                                                                                                    equipment
Page 19
[4611000] Notes to the financial statements - Property, Plant, and Equipement - Financial and Sharia Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                         Property, plant, and equipment
                                                      Aset tetap, awal periode   Penambahan aset tetap          Pengurangan aset tetap     Aset tetap, akhir periode
                                                        Property, plant, and
                                                                                 Addition in property, plant,    Disposals in property,      Property, plant, and
                                                       equipment, beginning
                                                                                       and equipment             plant, and equipment       equipment, end period
                                                               period
Nilai perolehan, kotor   Tanah, dimiliki langsung                     54,407                                                                               54,407         Land, directly owned           Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                     Building and leasehold
                                                                      95,361                         2,448                     ( 6,689 )                   91,120
                         dimiliki langsung                                                                                                                        improvement, directly owned
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                    225,281                         16,623                   ( 13,747 )                   228,157
                         kantor, dimiliki langsung                                                                                                                  equipment, directly owned
                         Kendaraan bermotor,                                                                                                                      Motor vehicle, directly owned
                                                                         139                                                     ( 139 )
                         dimiliki langsung
                         Dimiliki langsung                          375,188                         19,071                   ( 20,575 )                   373,684               Directly owned
                         Bangunan, aset hak guna                    176,770                                                    ( 1,067 )                  175,703  Building, right of use assets
                         Kendaraan bermotor, aset                                                                                                                   Motor vehicle, rights of use
                                                                       4,419                         2,240                     ( 3,478 )                    3,181
                         hak guna                                                                                                                                                         assets
                         Lainnya, aset hak guna                      20,658                          3,258                     ( 7,135 )                   16,781   Others, right of use assets
                         Aset hak guna                              201,847                          5,498                   ( 11,680 )                   195,665         Right of use assets
                         Aset tetap                                                                                                                                       Property, plant, and
                                                                    577,035                         24,569                   ( 32,255 )                   569,349
                                                                                                                                                                                     equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                     Building and leasehold                Carrying amount,
                                                                      62,207                         4,615                     ( 6,664 )                   60,158
                         dimiliki langsung                                                                                                                        improvement, directly owned          accumulated depreciation
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                    137,362                         33,671                   ( 12,224 )                   158,809
                         kantor, dimiliki langsung                                                                                                                  equipment, directly owned
                         Kendaraan bermotor,                                                                                                                      Motor vehicle, directly owned
                                                                         138                                                     ( 138 )                        0
                         dimiliki langsung
                         Dimiliki langsung                          199,707                         38,286                   ( 19,026 )                   218,967                   Directly owned
                         Bangunan, aset hak guna                     45,463                         20,034                      ( 785 )                    64,712      Building, right of use assets
                         Kendaraan bermotor, aset                                                                                                                      Motor vehicle, rights of use
                                                                       3,124                         1,235                     ( 3,478 )                       881
                         hak guna                                                                                                                                                             assets
                         Lainnya, aset hak guna                        7,515                         4,254                     ( 2,378 )                    9,391       Others, right of use assets
                         Aset hak guna                                56,102                        25,523                     ( 6,641 )                   74,984             Right of use assets
                         Aset tetap                                                                                                                                           Property, plant, and
                                                                    255,809                         63,809                   ( 25,667 )                   293,951
                                                                                                                                                                                         equipment
Nilai perolehan          Aset tetap                                                                                                                                           Property, plant, and             Carrying amount
Page 20
321,226   275,398   equipment
Page 21
[4611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Financial and Sharia Industry


Pengungkapan                                                                                                                                                           Disclosure
                                                                                  30 June 2023
Pengungkapan catatan atas aset tetap   Beban penyusutan yang dibebankan ke dalam beban umum dan administrasi sebesar Rp31.975 untuk         Disclosure of notes for property, plant and
                                       periode yang berakhir tanggal 30 Juni 2023 (Catatan 33).Pada tanggal 30 Juni 2023 dan 31 Desember                                    equipment
                                       2022, seluruh hak kepemilikan atas tanah Bank adalah dalam bentuk Hak Guna Bangunan (HGB),
                                       yang memiliki sisa jangka waktu hak legal berkisar dari 3 tahun sampai dengan 29 tahun. Manajemen
                                       Bank berkeyakinan bahwa hak kepemilikan atas tanah tersebut dapat diperpanjang pada saat jatuh
                                       tempo. Pada tanggal 30 Juni 2023 dan 31 Desember 2022, aset tetap yang telah disusutkan penuh
                                       dan masih digunakan masing-masing sejumlah Rp162.914 dan Rp186.244. Pada tanggal 30 Juni 2023
                                       dan 31 Desember 2022, kendaraan, gedung dan perlengkapan dan perabot kantor telah diasuransikan
                                       kepada PT Sompo Insurance Indonesia untuk 30 Juni 2023 dan 31 Desember 2022 terhadap semua
                                       risiko kehilangan atau kerusakan fisik dengan nilai pertanggungan masing-masing sejumlah Rp226.558
                                       dan Rp230.121 untuk 30 Juni 2023 dan 31 Desember 2022. Manajemen Bank berkeyakinan bahwa
                                       nilai pertanggungan aset tetap yang diasuransikan adalah cukup untuk menutupi kemungkinan
                                       kerugian atas aset yang dipertanggungkan. Manajemen Bank juga berkeyakinan tidak terdapat
                                       penurunan nilai aset tetap selama tahun berjalan. Pada tanggal 30 Juni 2023 dan 31 Desember 2022,
                                       tidak ada aset tetap yang dijadikan jaminan.
Page 22
[4621100] Notes to the financial statements - Current Accounts and Wadiah Demand deposits - Financial and Sharia Industry

Giro dan giro wadiah                                                                          Current accounts and wadiah demand deposits

                                                    30 June 2023               31 December 2022

Giro          Pihak berelasi     Rupiah                              12,279                    2,291               Rupiah     Related parties   Current accounts
                                 Mata uang asing                     14,181                   15,141    Foreign currencies
                                 Subtotal Seluruh                                                           Subtotal on all
                                                                     26,460                   17,432
                                 Mata Uang                                                                     Currencies
              Pihak ketiga       Rupiah                             368,952                   408,305              Rupiah       Third parties
                                 Mata uang asing                    798,959                 1,203,846   Foreign currencies
                                 Subtotal Seluruh                                                           Subtotal on all
                                                                   1,167,911                1,612,151
                                 Mata Uang                                                                     Currencies
              Subtotal Seluruh   Subtotal Seluruh                                                           Subtotal on all   Subtotal on all
                                                                   1,194,371                1,629,583
              Pihak              Mata Uang                                                                     Currencies            Parties
Page 23
[4622100] Notes to the financial statements - Savings Deposits and Wadiah Savings Deposits - Financial and Sharia Industry

Tabungan dan tabungan wadiah                                                               Savings deposits and wadiah savings deposits

                                                    30 June 2023             31 December 2022

Tabungan      Pihak berelasi     Rupiah                               392                       384          Rupiah     Related parties   Savings deposits
                                 Subtotal Seluruh                                                     Subtotal on all
                                                                      392                       384
                                 Mata Uang                                                               Currencies
              Pihak ketiga       Rupiah                            441,221                 405,030           Rupiah                                           Third
                                 Subtotal Seluruh                                                     Subtotal on all                                        parties
                                                                   441,221                 405,030
                                 Mata Uang                                                               Currencies
              Subtotal Seluruh   Subtotal Seluruh                                                     Subtotal on all   Subtotal on all
                                                                   441,613                 405,414
              Pihak              Mata Uang                                                               Currencies            Parties
Page 24
[4623100] Notes to the financial statements - Time deposits and Wakalah deposits - Financial and Sharia Industry

Deposito berjangka dan deposito wakalah                                                                            Time deposits and wakalah deposits

                                                         30 June 2023               31 December 2022

Deposito berjangka Pihak berelasi     Rupiah                               6,351                   13,498               Rupiah     Related parties   Time deposits
                                      Mata uang asing                     61,094                   66,097    Foreign currencies
                                      Subtotal Seluruh                                                           Subtotal on all
                                                                          67,445                   79,595
                                      Mata Uang                                                                     Currencies
                   Pihak ketiga       Rupiah                            5,980,442                7,340,219              Rupiah       Third parties
                                      Mata uang asing                   1,573,775                1,149,813   Foreign currencies
                                      Subtotal Seluruh                                                           Subtotal on all
                                                                        7,554,217                8,490,032
                                      Mata Uang                                                                     Currencies
                   Subtotal Seluruh   Subtotal Seluruh                                                           Subtotal on all   Subtotal on all
                                                                        7,621,662                8,569,627
                   Pihak              Mata Uang                                                                     Currencies            Parties
Page 25
[4624110] Disclosure of Notes to the financial statements - Third Party Funds - Financial and Sharia Industry


Pengungkapan                                                                                                                                                                Disclosure
                                                                                          30 June 2023
Pengungkapan catatan atas dana pihak ketiga   Pada tanggal 30 Juni 2023 dan 31 Desember 2022, jumlah deposito yang dijadikan sebagai jaminan       Disclosure of notes for third party funds
                                              kredit yang diberikan adalah masing-masing sebesar Rp59.248 dan Rp31.020 (Catatan 12). Informasi
                                              mengenai jatuh tempo simpanan dari nasabah diungkapkan pada Catatan 3d. Informasi mengenai
                                              klasifikasi dan nilai wajar simpanan dari nasabah diungkapkan pada Catatan 35. Simpanan dari pihak
                                              berelasi diungkapkan pada Catatan 37.

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