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Nomor Surat 184/S/01/PD-ATPI/VII/2023
Nama Emiten PT Asuransi Tugu Pratama Indonesia Tbk
Kode Emiten TUGU
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 Pratama Real estate, Jakarta 1990 Beroperasi 2.275.077.515 RIBUAN IDR 99.99
Mitra Sejati persewaan,
(PMS) pengembanga
n dan jasa
servis
real estate,
perdagangan
2 TRB (London) Broker dan London UK 1987 Run Off 68.778 RIBUAN IDR 100.0
Limited (TRB) konsultan
reasuransI
3 Reksadana Investasi Jakarta 2020 Dijual 0 RIBUAN IDR 100.0
Trimegah
Dana Obligasi
Nusantara
4 Reksadana Investasi Jakarta 2020 Dijual 0 RIBUAN IDR 100.0
Pendapatan
Tetap BNI-
AM Prioritas
Optima
5 Reksadana Investasi Jakarta 2021 Dijual 0 RIBUAN IDR 100.0
Pendapatan
Tetap Bahana
Pratama
6 Reksadana Investasi Jakarta 2014 Dijual 0 RIBUAN USD 100.0
Terproteksi
Sucorinvest
Proteksi USD
1
7 Reksadana Investasi Jakarta 2015 Dijual 0 RIBUAN IDR 100.0
GAP dana
kombinasi
8 Reksadana Investasi Jakarta 2013 Beroperasi 89.923.160 RIBUAN IDR 100.0
Terproteksi
Insight
Terproteksi 2
9 Tugu Asuransi Hong Kong 1965 Beroperasi 2.586.208.339 RIBUAN IDR 100.0
Insurance kerugian
Company
Limited (TIC)
10 PT Synergy Manajemen Jakarta 1995 Beroperasi 61.724.012 RIBUAN IDR 99.9
Risk risiko,
Management surveyor dan
Consultants penilai
11 YHT & Broker dan Guernsey 1986 Likuidasi 0 RIBUAN IDR 99.86
Company konsultan
Limited, reasuransi
Guernsey
(YHT)
12 PT Tugu Reasuransi Jakarta 1987 Beroperasi 5.356.113.370 RIBUAN IDR 50.74
Reasuransi
Indonesia
(TRI)
13 PT Tugu Investasi Jakarta 1994 Beroperasi 3.961.709.560 RIBUAN IDR 99.99
Pratama Saham
Interindo
(TPInt)
Dokumen ini merupakan dokumen resmi PT Asuransi Tugu Pratama Indonesia Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara
elektronik. PT Asuransi Tugu Pratama Indonesia Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
30 June 2023
Nama entitas PT Asuransi Tugu Pratama Entity name
Indonesia Tbk
Penjelasan perubahan nama dari akhir Explanation of change in name from
periode laporan sebelumnya the end of the preceding reporting
period
Kode entitas TUGU Entity code
Nomor identifikasi entitas AA820 Entity identification number
Industri utama entitas Asuransi / Insurance Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor G. Financials Sector
Subsektor G4. Insurance Subsector
Industri G41. Insurance Industry
Subindustri G412. General Insurance Subindustry
Informasi pemegang saham Controlling shareholder information
National Corporation
pengendali
Jenis entitas Local Company - Indonesia Type of entity
Jurisdiction
Jenis efek yang dicatatkan Saham / Stock Type of listed securities
Jenis papan perdagangan tempat Type of board on which the entity is
Utama / Main
entitas tercatat listed
Apakah merupakan laporan keuangan Whether the financial statements are
satu entitas atau suatu kelompok Entitas grup / Group 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 Ribuan / In Thousand statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit Type of report on financial statements
Jenis opini auditor Type of auditor's opinion
Hal yang diungkapkan dalam paragraf Matters disclosed in
pendapat untuk penekanan atas suatu emphasis-of-matter or other-matter
masalah atau paragraf penjelasan paragraph, if any
lainnya, jika ada
Hasil penugasan review Result of review engagement
Opini Hal Audit Utama Any Key Audit Matters Opinion
Jumlah Hal Audit Utama Total Key Audit Matters
Paragraf Hal Audit Utama Key Audit Matters Paragraph
Tanggal laporan audit atau hasil Date of auditor's opinion or result of
laporan review review report
Auditor tahun berjalan Current year auditor
Nama partner audit tahun berjalan Name of current year audit signing
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partner
Lama tahun penugasan partner yang Number of years served as audit
menandatangani signing partner
Auditor tahun sebelumnya Prior year auditor
Nama partner audit tahun sebelumnya Name of prior year audit signing
partner
Kepatuhan terhadap pemenuhan Whether in compliance with OJK rules
peraturan OJK Nomor: No. 75/POJK.04/2017 concerning
Ya / Yes
75/POJK.04/2017 tentang Tanggung responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan financial statements
Kepatuhan terhadap pemenuhan Compliance to the independency of
independensi akuntan yang Accountant that provide services in
memberikan jasa audit di pasar modal Capital Market as regulated in OJK
sesuai dengan POJK Nomor Ya / Yes rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang concerning The Use of Public
Penggunaan Jasa Akuntan Publik Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan Financial Services Activities.
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[6220000] Statement of financial position presented using order of liquidity -
Insurance Industry
Laporan posisi keuangan Statement of financial position
30 June 2023 31 December 2022
Aset Assets
Kas dan setara kas 308,789,761 608,986,099 Cash and cash equivalents
Piutang premi 1,827,770,524 2,075,334,496 Premium receivables
Piutang reasuransi 322,023,761 387,892,121 Reinsurance receivables
Piutang koasuransi 409,408,512 128,981,110 Coinsurance receivables
Piutang retrosesi 0 0 Retrocession receivables
Piutang lainnya 224,064,977 214,226,869 Other receivables
Aset reasuransi 6,550,568,095 6,660,510,096 Reinsurance assets
Investasi Investments
Investasi dalam deposito Investments in time
2,744,853,884 1,836,714,472
berjangka deposits
Investasi pada efek dan Investments on securities
reksadana yang diukur and mutual funds at fair
389,304,281 705,368,513
pada nilai wajar melalui value through profit or loss
laba rugi
Penyertaan saham 36,629,058 35,168,056 Investments in shares
Investasi lainnya 6,062,775,258 4,453,292,434 Other investments
Biaya dibayar dimuka 86,653,727 36,654,655 Prepaid expenses
Pajak dibayar dimuka 79,795,951 46,731,686 Prepaid taxes
Aset pajak tangguhan 305,726,471 244,381,919 Deferred tax assets
Aset takberwujud selain Intangible assets other than
26,335,288 35,568,701
goodwill goodwill
Properti investasi 2,105,853,905 2,292,877,995 Investment properties
Aset tetap Property, plant, and
1,558,585,102 1,443,394,444
equipment
Aset lainnya 488,230,538 375,221,802 Other assets
Jumlah aset 23,527,369,093 21,581,305,468 Total assets
Liabilitas, dana tabarru, dan Liabilities, tabarru funds and
ekuitas equity
Liabilitas Liabilities
Utang reasuransi 1,519,309,507 1,507,974,161 Reinsurance payables
Utang komisi 36,335,883 32,859,510 Commission payables
Utang klaim 380,470,674 129,055,750 Claim payables
Utang retrosesi 0 0 Retrocession payables
Utang dividen 0 0 Dividends payable
Utang pajak 328,921,452 64,785,768 Taxes payable
Beban akrual 147,702,674 137,516,459 Accrued expenses
Liabilitas kontrak Insurance contract
asuransi liabilities
Liabilitas asuransi atas Insurance liabilities on
premi yang belum unearned premium
2,594,682,341 2,430,643,310
merupakan
pendapatan
Liabilitas asuransi atas Insurance liabilities on
estimasi liabilitas klaim 7,476,948,464 7,366,608,734 estimated claims
liability
Provisi yang timbul dari Provisions for losses
kerugian tes 0 0 arising resulting from
kecukupan liabilitas liability adequacy test
Liabilitas pajak tangguhan 0 0 Deferred tax liabilities
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Kewajiban imbalan pasca 294,563,087 283,197,201 Post-employment benefit
kerja obligations
Liabilitas pengampunan Tax amnesty liabilities
0 0
pajak
Liabilitas lainnya 586,720,752 456,566,275 Other liabilities
Jumlah liabilitas 13,365,654,834 12,409,207,168 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 177,778,780 177,778,780 Common stocks
Saham preferen 0 0 Preferred stocks
Tambahan modal Additional paid-in
625,460,209 625,460,209
disetor capital
Cadangan revaluasi 2,013,558,080 2,013,558,080 Revaluation reserves
Cadangan selisih kurs Reserve of exchange
penjabaran ( 24,622,083 ) ( 32,181,241 ) differences on
translation
Cadangan perubahan Reserve for changes in
nilai wajar aset fair value of fair value
keuangan nilai wajar 66,768,646 ( 26,735,318 ) through other
melalui pendapatan comprehensive income
komprehensif lainnya financial assets
Komponen ekuitas Other components of
105,555,883 105,555,883
lainnya equity
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 413,313,271 413,313,271 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan 6,057,713,222 5,162,579,761 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
9,435,526,008 8,439,329,425
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
726,188,251 732,768,875
non-pengendali
Jumlah ekuitas 10,161,714,259 9,172,098,300 Total equity
Jumlah liabilitas, dana Total liabilities, tabarru
23,527,369,093 21,581,305,468
tabarru dan ekuitas funds and equity
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[6312000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by nature - Insurance Industry
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
30 June 2023 30 June 2022
Pendapatan dari premi asuransi Revenue from insurance
3,723,417,242 3,529,562,528
premiums
Premi reasuransi ( 2,032,569,737 ) ( 1,925,819,404 ) Reinsurance premiums
Penurunan (kenaikan) premi Decrease (increase) in unearned
yang belum merupakan ( 168,608,977 ) ( 319,172,348 ) premiums
pendapatan
Pendapatan komisi ( 237,678,364 ) ( 177,180,928 ) Commission income
Pendapatan bersih investasi 213,783,991 182,179,377 Net investment income
Penerimaan ujrah 0 Ujrah received
Laba (rugi) penjualan investasi Gains (losses) on sale of
pada efek dan reksadana yang securities and mutual funds at
0
diukur pada nilai wajar melalui fair value through profit of loss
laba rugi
Laba (rugi) penjualan pada Gains (losses) on sale of shares
0
penyertaan saham of stock
Laba (rugi) yang belum Unrealised fair value gains
direalisasi dari efek dan (losses) on securities and mutual
0
reksadana pada nilai wajar funds at fair value through profit
melalui laba rugi or loss
Penghasilan underwriting lainnya 238,299,344 179,020,673 Other underwriting income
Beban klaim ( 1,498,885,498 ) ( 1,128,900,126 ) Claim expenses
Klaim reasuransi 812,584,673 543,633,844 Reinsurance claims
Kenaikan (penurunan) estimasi Increase (decrease) in estimated
( 236,636,530 ) ( 173,162,332 )
liabilitas klaim claims liability
Kenaikan (penurunan) liabilitas Increase (decrease) in liability for
(0)
manfaat polis masa depan future policy benefit
Kenaikan (penurunan) provisi Increase (decrease) in provision
yang timbul dari tes kecukupan (0) for losses arising from liability
liabilitas adequacy test
Kenaikan (penurunan) liabilitas Increase (decrease) in insurance
asuransi yang disesikan kepada 0 liabilities ceded to reinsurers
reasuradur
Kenaikan (penurunan) liabilitas Increase (decrease) in liabilities
pemegang polis pada kontrak (0) to policyholder in unit-linked
unit-linked contracts
Beban komisi (0) Commission expenses
Beban underwriting lainnya (0) Other underwriting expenses
Ujrah dibayar (0) Ujrah paid
Beban akuisisi dari kontrak Acquisition costs of insurance
(0)
asuransi contracts
Beban umum dan administrasi General and administrative
496,497,099 ( 445,015,190 )
expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
1,310,203,243 265,146,094
pajak penghasilan
Pendapatan (beban) pajak ( 273,103,914 ) ( 39,759,791 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
1,037,099,329 225,386,303
yang dilanjutkan continuing operations
Jumlah laba (rugi) 1,037,099,329 225,386,303 Total profit (loss)
Pendapatan komprehensif Other comprehensive income,
lainnya, setelah pajak after tax
Pendapatan komprehensif Other comprehensive
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lainnya yang tidak akan income that will not be
direklasifikasi ke laba rugi, reclassified to profit or
setelah pajak loss, after tax
Pendapatan komprehensif Other comprehensive
lainnya atas keuntungan income for gains (losses)
0 0
(kerugian) hasil revaluasi on revaluation of property
aset tetap, setelah pajak and equipment, after tax
Pendapatan komprehensif Other comprehensive
lainnya atas pengukuran income for
kembali kewajiban 0 0 remeasurement of defined
manfaat pasti, setelah benefit obligation, after tax
pajak
Penyesuaian lainnya atas Other adjustments to other
pendapatan komprehensif comprehensive income
lainnya yang tidak akan 0 0 that will not be reclassified
direklasifikasi ke laba rugi, to profit or loss, after tax
setelah pajak
Jumlah pendapatan Total other
komprehensif lainnya comprehensive income
yang tidak akan 0 0 that will not be
direklasifikasi ke laba reclassified to profit or
rugi, setelah pajak loss, after tax
Pendapatan komprehensif Other comprehensive
lainnya yang akan income that may be
direklasifikasi ke laba rugi, reclassified to profit or
setelah pajak loss, after tax
Keuntungan (kerugian) Gains (losses) on
selisih kurs penjabaran, 8,594,113 23,747,565 exchange differences on
setelah pajak translation, after tax
Penyesuaian lainnya atas Other adjustments to other
pendapatan komprehensif comprehensive income
lainnya yang akan 97,574,556 ( 51,253,915 ) that may be reclassified to
direklasifikasi ke laba rugi, profit or loss, after tax
setelah pajak
Jumlah pendapatan Total other
komprehensif lainnya comprehensive income
yang akan direklasifikasi 106,168,669 ( 27,506,350 ) that may be reclassified
ke laba rugi, setelah to profit or loss, after tax
pajak
Jumlah pendapatan Total other comprehensive
komprehensif lainnya, 106,168,669 ( 27,506,350 ) income, after tax
setelah pajak
Jumlah laba rugi komprehensif 1,143,267,998 197,879,953 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
1,033,993,938 191,294,816
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan ke kepentingan 3,105,391 34,091,487 non-controlling interests
non-pengendali
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas 1,140,162,607 163,788,466 attributable to parent entity
induk
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke 3,105,391 34,091,487 attributable to non-controlling
kepentingan non-pengendali interests
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar Basic earnings per share
diatribusikan kepada attributable to equity
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pemilik entitas induk owners of the parent entity
Laba (rugi) per saham Basic earnings (loss) per
dasar dari operasi yang 0.29 0.11 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 0.29 0.11 share from continuing
dilanjutkan operations
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[6410000] Statement of changes in equity - Insurance Industry - Current Year
30 June 2023
Laporan perubahan ekuitas Statement of changes in equity
Cadangan perubahan nilai
Cadangan keuntungan Cadangan pengukuran Selisih Transaksi Perubahan Selisih transaksi ekuitas Ekuitas yang dapat
Penjabaran laporan Cadangan selisih kurs wajar aset keuangan nilai Cadangan pembayaran Cadangan lindung nilai Kepentingan ekuitas Transaksi dengan pihak Komponen transaksi Saldo laba yang telah Saldo laba yang belum Kepentingan
Saham biasa Saham preferen Tambahan modal disetor Saham treasuri Uang muka setoran modal Opsi saham Cadangan revaluasi (kerugian) investasi pada kembali program imbalan Cadangan lainnya Ekuitas Entitas dengan pihak diatribusikan kepada entitas Proforma ekuitas Ekuitas
keuangan penjabaran wajar melalui pendapatan berbasis saham arus kas lainnya non-pengendali lainnya ekuitas lainnya ditentukan penggunaannya ditentukan penggunaannya non-pengendali
instrumen ekuitas pasti Anak/Asosiasi non-pengendali induk
komprehensif lainnya
Reserve for changes in fair
Reserve of gains (losses) Difference in value of equity
Reserve of exchange value of fair value through Reserve of share-based Reserve of remeasurements Difference Due to Changes of Other transactions with Other components of equity Appropriated retained Unappropriated retained Equity attributable to parent
Common stocks Preferred stocks Additional paid-in capital Treasury stocks Advances in capital stock Stock options Translation adjustment Revaluation reserves from investments in equity Reserve of cash flow hedges Other reserves Other equity interests transactions with Proforma equity Non-controlling interests Equity
differences on translation other comprehensive income payments of defined benefit plans Equity in Subsidiary/Associates non-controlling interests transactions earnings earnings entity
instruments non-controlling interests
financial assets
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 177,778,780 0 625,460,209 0 0 0 0 2,013,558,080 ( 32,181,241 ) ( 26,735,318 ) 0 0 0 0 0 0 105,555,883 0 0 0 413,313,271 5,162,579,761 8,439,329,425 0 732,768,875 9,172,098,300 Balance before restatement at beginning of period
Penyesuaian Adjustments
Penerapan awal standar akuntansi baru dan revisi 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Initial adoption of new and revised accounting standards
Perubahan kebijakan akuntansi secara sukarela 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Voluntary changes in accounting policies
Koreksi kesalahan periode lalu 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Correction of prior period errors
Penyesuaian lainnya 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Other adjustments
Posisi ekuitas, awal periode 177,778,780 0 625,460,209 0 0 0 0 2,013,558,080 ( 32,181,241 ) ( 26,735,318 ) 0 0 0 0 0 0 105,555,883 0 0 0 413,313,271 5,162,579,761 8,439,329,425 0 732,768,875 9,172,098,300 Equity position, beginning of the period
Laba (rugi) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,033,993,938 1,033,993,938 0 3,105,391 1,037,099,329 Profit (loss)
Pendapatan komprehensif lainnya 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 106,168,669 106,168,669 0 0 106,168,669 Other comprehensive income
Penjabaran laporan keuangan 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Translation adjustment
Pembentukan cadangan umum 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Allocation for general reserves
Distribusi dividen kas (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Distributions of cash dividends
Distribusi dividen saham (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Distributions of stock dividends
Penerbitan saham biasa 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Issuance of common stocks
Penerbitan saham preferen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Issuance of preferred stocks
Biaya emisi efek (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Stock issuance costs
Penerbitan instrumen yang dapat dikonversi 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Issuance of convertible instruments
Kenaikan (penurunan) ekuitas melalui transaksi saham tresuri 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Increase (decrease) in equity through treasury stock transactions
Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis Increase (decrease) in equity through share-based payment transactions
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
saham
Pelaksanaan instrumen yang dapat dikonversi 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Exercise of convertible instruments
Pelaksanaan waran 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Exercise of warrants
Kenaikan (penurunan) ekuitas melalui transaksi dengan pemilik ekuitas 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Increase (decrease) in equity through transactions with owner's equity
Setoran modal dari kepentingan non-pengendali 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Stock subscription from non-controlling interests
Perubahan kepentingan non-pengendali atas akuisisi entitas anak 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Changes in non-controlling interests due to acquisition of subsidiaries
Perubahan kepentingan non-pengendali atas pendirian entitas anak 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Changes in non-controlling interests due to establishment of subsidiaries
Perubahan kepentingan non-pengendali atas pelepasan entitas anak (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Changes in non-controlling interests due to disposal of subsidiaries
Perubahan kepentingan non-pengendali atas pelepasan operasi yang Changes in non-controlling interests due to disposal of a discontinued
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0)
dihentikan operation
Perubahan kepentingan non-pengendali atas pelepasan sebagian Changes in non-controlling interests due to partial disposal of interests in
kepemilikan pada entitas anak yang tidak mengakibatkan hilangnya (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) subsidiaries without loss of control
pengendalian
Perubahan kepentingan non-pengendali atas transaksi lainnya dengan Changes in non-controlling interests due to other transactions with
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
kepentingan non-pengendali non-controlling interests
Eliminasi defisit dalam rangka kuasi reorganisasi (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Elimination of deficit in connection with quasi-reorganisation
Pelaksanaan opsi saham 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Stock options exercised
Page 10
Saldo penyesuaian dampak penerapan retrospektif atas PSAK 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Retrospective adjustment of PSAK implementation Transaksi ekuitas lainnya 0 0 0 0 0 0 0 7,559,158 93,503,964 0 0 0 0 0 0 0 0 0 0 0 ( 245,029,146 ) ( 143,966,024 ) 0 ( 9,686,015 ) ( 153,652,039 ) Other equity transactions Posisi ekuitas, akhir periode 177,778,780 0 625,460,209 0 0 0 0 2,013,558,080 ( 24,622,083 ) 66,768,646 0 0 0 0 0 0 105,555,883 0 0 0 413,313,271 6,057,713,222 9,435,526,008 0 726,188,251 10,161,714,259 Equity position, end of the period
Page 11
[6410000] Statement of changes in equity - Insurance Industry - Prior Year
30 June 2022
Laporan perubahan ekuitas Statement of changes in equity
Cadangan perubahan nilai
Cadangan keuntungan Cadangan pengukuran Selisih transaksi ekuitas Ekuitas yang dapat
Cadangan selisih kurs wajar aset keuangan nilai Cadangan pembayaran Cadangan lindung nilai Kepentingan ekuitas Transaksi dengan pihak Komponen transaksi Saldo laba yang telah Saldo laba yang belum Kepentingan
Saham biasa Saham preferen Tambahan modal disetor Saham treasuri Uang muka setoran modal Opsi saham Cadangan revaluasi (kerugian) investasi pada kembali program imbalan Cadangan lainnya dengan pihak diatribusikan kepada entitas Proforma ekuitas Ekuitas
penjabaran wajar melalui pendapatan berbasis saham arus kas lainnya non-pengendali lainnya ekuitas lainnya ditentukan penggunaannya ditentukan penggunaannya non-pengendali
instrumen ekuitas pasti non-pengendali induk
komprehensif lainnya
Reserve for changes in fair
Reserve of gains (losses) Difference in value of equity
Reserve of exchange value of fair value through Reserve of share-based Reserve of remeasurements Other transactions with Other components of equity Appropriated retained Unappropriated retained Equity attributable to parent
Common stocks Preferred stocks Additional paid-in capital Treasury stocks Advances in capital stock Stock options Revaluation reserves from investments in equity Reserve of cash flow hedges Other reserves Other equity interests transactions with Proforma equity Non-controlling interests Equity
differences on translation other comprehensive income payments of defined benefit plans non-controlling interests transactions earnings earnings entity
instruments non-controlling interests
financial assets
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 177,777,780 0 625,432,789 0 0 0 1,888,997,594 ( 60,271,161 ) 10,066,729 0 0 0 0 0 105,555,883 0 0 0 413,313,271 4,934,450,780 8,095,323,665 0 689,205,219 8,784,528,884 Balance before restatement at beginning of period
Penyesuaian Adjustments
Penerapan awal standar akuntansi baru dan revisi 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Initial adoption of new and revised accounting standards
Perubahan kebijakan akuntansi secara sukarela 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Voluntary changes in accounting policies
Koreksi kesalahan periode lalu 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Correction of prior period errors
Penyesuaian lainnya 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Other adjustments
Posisi ekuitas, awal periode 177,777,780 0 625,432,789 0 0 0 1,888,997,594 ( 60,271,161 ) 10,066,729 0 0 0 0 0 105,555,883 0 0 0 413,313,271 4,934,450,780 8,095,323,665 0 694,407,751 8,789,731,416 Equity position, beginning of the period
Laba (rugi) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 191,294,816 191,294,816 0 34,091,487 225,386,303 Profit (loss)
Pendapatan komprehensif lainnya 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ( 27,506,350 ) ( 27,506,350 ) 0 0 ( 27,506,350 ) Other comprehensive income
Pembentukan cadangan umum 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Allocation for general reserves
Distribusi dividen kas (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Distributions of cash dividends
Distribusi dividen saham (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Distributions of stock dividends
Penerbitan saham biasa 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Issuance of common stocks
Penerbitan saham preferen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Issuance of preferred stocks
Biaya emisi efek (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Stock issuance costs
Penerbitan instrumen yang dapat dikonversi 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Issuance of convertible instruments
Kenaikan (penurunan) ekuitas melalui transaksi saham tresuri 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Increase (decrease) in equity through treasury stock transactions
Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis Increase (decrease) in equity through share-based payment transactions
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
saham
Pelaksanaan instrumen yang dapat dikonversi 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Exercise of convertible instruments
Pelaksanaan waran 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Exercise of warrants
Kenaikan (penurunan) ekuitas melalui transaksi dengan pemilik ekuitas 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Increase (decrease) in equity through transactions with owner's equity
Setoran modal dari kepentingan non-pengendali 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Stock subscription from non-controlling interests
Perubahan kepentingan non-pengendali atas akuisisi entitas anak 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Changes in non-controlling interests due to acquisition of subsidiaries
Perubahan kepentingan non-pengendali atas pendirian entitas anak 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Changes in non-controlling interests due to establishment of subsidiaries
Perubahan kepentingan non-pengendali atas pelepasan entitas anak (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Changes in non-controlling interests due to disposal of subsidiaries
Perubahan kepentingan non-pengendali atas pelepasan operasi yang Changes in non-controlling interests due to disposal of a discontinued
(0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0)
dihentikan operation
Perubahan kepentingan non-pengendali atas pelepasan sebagian Changes in non-controlling interests due to partial disposal of interests in
kepemilikan pada entitas anak yang tidak mengakibatkan hilangnya (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) subsidiaries without loss of control
pengendalian
Perubahan kepentingan non-pengendali atas transaksi lainnya dengan Changes in non-controlling interests due to other transactions with
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
kepentingan non-pengendali non-controlling interests
Eliminasi defisit dalam rangka kuasi reorganisasi (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) Elimination of deficit in connection with quasi-reorganisation
Pelaksanaan opsi saham 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Stock options exercised
Transaksi ekuitas lainnya 0 0 0 0 0 0 0 23,747,567 ( 51,253,915 ) 0 0 0 0 0 0 0 0 0 0 ( 4,981,595 ) ( 32,487,943 ) 0 ( 17,968,626 ) ( 50,456,569 ) Other equity transactions
Page 12
Posisi ekuitas, akhir periode 177,777,780 0 625,432,789 0 0 0 1,888,997,594 ( 36,523,594 ) ( 41,187,186 ) 0 0 0 0 0 105,555,883 0 0 0 413,313,271 5,093,257,651 8,226,624,188 0 710,530,612 8,937,154,800 Equity position, end of the period
Page 13
[6510000] Statement of cash flows, direct method - Insurance Industry
Laporan arus kas Statement of cash flows
30 June 2023 30 June 2022
Arus kas dari aktivitas operasi Cash flows from operating
activities
Penerimaan premi asuransi Receipts from insurance
4,502,882,511 2,520,139,003
premiums
Pembayaran premi Payments for reinsurance
( 2,583,205,167 ) ( 2,239,686,183 )
reasuransi premiums
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 127,845,543 ) ( 55,981,972 )
penghasilan dari aktivitas
operasi
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas 0 from operating activities
operasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
1,791,831,801 224,470,848
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Pembayaran untuk perolehan Payments for acquisition of
( 151,734,713 ) ( 90,225,418 )
aset tetap property and equipment
Penerimaan dari penjualan Proceeds from disposal of
54,011,999 33,652,475
properti investasi investment properties
Penerimaan dividen dari Dividends received from
3,791,092 10,390,196
aktivitas investasi investing activities
Penerimaan bunga dari Interests received from
396,098,358 140,521,750
aktivitas investasi investing activities
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 2,283,078,079 ) ( 344,826,682 ) from investing activities
investasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 1,980,911,343 ) ( 250,487,679 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Pembayaran dividen dari Dividends paid from financing
( 153,651,868 ) ( 124,960,629 )
aktivitas pendanaan activities
Pembayaran bunga dari Interests paid from financing
( 7,838,459 ) ( 6,900,793 )
aktivitas pendanaan activities
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas 50,373,531 ( 60,774,706 ) from financing activities
pendanaan
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 111,116,796 ) ( 192,636,128 )
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
( 300,196,338 ) ( 218,652,959 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
608,986,099 545,991,675
awal periode flows, beginning of the period
Efek perubahan nilai kurs pada Effect of exchange rate changes
0 2,134,765
kas dan setara kas on cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents
Page 14
akhir periode 308,789,761 329,473,481 cash flows, end of the period
Page 15
[6610000] Explanation for Significant Accounting Policy - Insurance Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 June 2023
Dasar penyusunan laporan keuangan Laporan keuangan konsolidasian telah disusun dan disajikan sesuai dengan Standar Akuntansi Basis of preparation of consolidated financial
konsolidasian Keuangan di Indonesia (SAK) yang mencakup Pernyataan Standar Akuntansi Keuangan (SAK)dan statements
Interpretasi Standar Akuntansi Keuangan (SAK)yang dikeluarkan oleh Dewan Standar Akuntansi
Keuangan IkatanAkuntan Indonesia, serta Peraturan No. VIII.G.7 Lampiran Keputusan Ketua
BAPEPAM-LK No. KEP-347/BL/2012 tanggal 25 Juni 2012 yang terdapat di dalam Peraturan dan
Pedoman Penyajian dan Pengungkapan Laporan Keuangan yangditerbitkan oleh Badan Pengawas
Pasar Modal dan Lembaga Keuangan (PEPAM-LK yang fungsinya dialihkan kepada Otoritas Jasa
Keuangan (SAK sejak tanggal 1 Januari 2013.
Page 16
[6611000] Notes to the financial statements - Property, Plant, and Equipement - Insurance Industry - Current Year
30 June 2023
Aset tetap Property, plant, and equipment
Penambahan aset Pengurangan aset Penjabaran laporan Aset tetap, akhir
Aset tetap, awal periode
tetap tetap keuangan aset tetap periode
Property, plant, and Translation adjustment
Addition in property, Disposals in property, Property, plant, and
equipment, beginning in property, plant, and
plant, and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki langsung 729,208,749 102,294,564 831,503,313 Land, directly owned Carrying amount, gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 338,274,371 303,703 ( 9,302,009 ) 329,276,065 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 119,646,903 8,676,625 ( 18,158 ) 8,144,663 136,450,033 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 77,800,038 220,018 ( 4,129 ) 78,015,927 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
589,749,251 87,174,285 ( 98,788,602 ) 578,134,934
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
7,590,404 13,470,314 ( 1,873,775 ) (2) 19,186,941
langsung
Dimiliki langsung 1,862,269,716 109,844,945 ( 100,680,535 ) 101,133,087 1,972,567,213 Directly owned
Aset tetap Property, plant, and
1,862,269,716 109,844,945 ( 100,680,535 ) 101,133,087 1,972,567,213
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 92,953,549 3,653,473 ( 77,513 ) 96,529,509 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 89,038,545 3,464,760 ( 42,696 ) ( 119,615 ) 92,340,994 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 68,297,031 2,484,144 ( 1,651 ) 70,779,524 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
161,629,641 32,055,437 ( 45,413,548 ) 148,271,530
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
6,956,506 ( 895,952 ) 6,060,554
langsung
Page 17
Dimiliki langsung 418,875,272 41,657,814 ( 46,352,196 ) ( 198,779 ) 413,982,111 Directly owned
Aset tetap Property, plant, and
418,875,272 41,657,814 ( 46,352,196 ) ( 198,779 ) 413,982,111
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
1,443,394,444 1,558,585,102
equipment
Page 18
[6611000] Notes to the financial statements - Property, Plant, and Equipement - Insurance Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Penjabaran
Aset tetap, awal Penambahan aset Pengurangan aset Reklasifikasi aset laporan Revaluasi aset Aset tetap, akhir
periode tetap tetap tetap keuangan aset tetap periode
tetap
Translation
Property, plant, and Addition in property, Disposals in Reclassifications of Revaluation of Property, plant, and
adjustment in
equipment, beginning plant, and property, plant, and property, plant, and property, plant, and equipment, end
property, plant,
period equipment equipment equipment equipment period
and equipment
Nilai perolehan, Tanah, dimiliki Land, directly Carrying amount,
727,934,780 1,273,969 729,208,749
kotor langsung owned gross
Bangunan dan Building and
fasilitasnya, leasehold
147,893,734 17,069,933 48,346,195 2,009,303 122,955,206 338,274,371
dimiliki langsung improvement,
directly owned
Mesin dan Machinery and
peralatan, dimiliki 115,978,181 7,495,306 ( 4,092,988 ) 266,404 119,646,903 equipment, directly
langsung owned
Perabot dan Furniture and office
peralatan kantor, 63,957,254 4,998,070 ( 16,187 ) 8,860,901 77,800,038 equipment, directly
dimiliki langsung owned
Kendaraan Motor vehicle,
bermotor, dimiliki 464,078,045 196,270,163 ( 71,300,931 ) 701,974 589,749,251 directly owned
langsung
Lainnya, dimiliki Others, directly
85,861,355 37,900,354 ( 90,000 ) ( 116,081,305 ) 7,590,404
langsung owned
Dimiliki langsung 1,605,703,349 263,733,826 ( 4,199,175 ) ( 129,908,736 ) 2,711,277 124,229,175 1,862,269,716 Directly owned
Aset tetap Property, plant,
1,605,703,349 263,733,826 ( 4,199,175 ) ( 129,908,736 ) 2,711,277 124,229,175 1,862,269,716
and equipment
Akumulasi Bangunan dan Building and Carrying amount,
depresiasi fasilitasnya, leasehold accumulated
30,625,641 64,382,179 ( 2,684,452 ) 630,181 92,953,549
dimiliki langsung improvement, depreciation
directly owned
Mesin dan Machinery and
peralatan, dimiliki 86,177,091 6,929,213 ( 4,067,759 ) 89,038,545 equipment, directly
langsung owned
Perabot dan Furniture and office
Page 19
peralatan kantor, 55,649,957 12,663,261 ( 16,187 ) 68,297,031 equipment, directly
dimiliki langsung owned
Kendaraan Motor vehicle,
bermotor, dimiliki 147,034,993 51,288,057 ( 36,693,409 ) 161,629,641 directly owned
langsung
Lainnya, dimiliki Others, directly
28,145,411 6,854,197 ( 28,043,102 ) 6,956,506
langsung owned
Dimiliki langsung 347,633,093 142,116,907 ( 4,083,946 ) ( 67,420,963 ) 630,181 418,875,272 Directly owned
Aset tetap Property, plant,
347,633,093 142,116,907 ( 4,083,946 ) ( 67,420,963 ) 630,181 418,875,272
and equipment
Nilai perolehan Aset tetap Property, plant, Carrying amount
1,258,070,256 1,443,394,444
and equipment
Page 20
[6611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Insurance Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas aset tetap Seluruh aset tetap awalnya diakui sebesar biaya perolehan, yang terdiri atas harga perolehan dan Disclosure of notes for property, plant and
biaya-biaya tambahan yang dapat diatribusikan langsung untuk membawa aset ke lokasi dan kondisi equipment
yang diinginkan supaya aset tersebut siap digunakan sesuai dengan maksud Manajemen.ISAK 25
menetapkan bahwa biaya pengurusan legal hak atas tanah dalam bentuk Hak Guna Usaha . Hak
Guna Bangunan dan Hak Pakai ketika tanah diperoleh pertama kali diakui sebagai bagian dari biaya
perolehan tanah pada akun Aset Tetap dan tidak diamortisasi. Sementara biaya pengurusan atas
perpanjangan atau pembaruan legal hak atas tanah dalam bentuk HGU, HGB, dan HP diakui sebagai
bagian dari beban ditangguhkan pada laporan posisi keuangankonsolidasian dan diamortisasi
sepanjang mana yang lebih pendek antara umur hukum hak dan umur ekonomis tanah.Setelah
pengakuan awal, aset tetap, kecuali tanah dan bangunan, dinyatakan pada biaya perolehan dikurangi
akumulasi penyusutan dan akumulasi rugi penurunan nilai.Tanah dan bangunan dinyatakan
berdasarkan nilai revaluasi yang merupakan nilai wajar pada tanggal revaluasi dikurangi akumulasi
penyusutan, kecuali tanah yang tidak disusutkan, dan akumulasi rugi penurunan nilai yang terjadi
setelah tanggal revaluasi. Revaluasi dilakukan dengan keteraturan yang memadai untuk memastikan
bahwa jumlah tercatat tidak berbeda secara material dari jumlah yang ditentukan dengan
menggunakan nilai wajar pada tanggal pelaporan.
Page 21
[6612000] Notes to the financial statements - Right of Use Assets - Insurance Industry - Current Year
Page 22
[6612000] Notes to the financial statements - Right of Use Assets - Insurance Industry - Prior Year
Page 23
[6612100] Disclosure of Notes to the financial statements - Right of Use Assets - Insurance Industry
Page 24
[6710000] Statement of source and distribution of Zakat Fund - Sharia Insurance
Page 25
[6720000] Statement of Changes in Saving Fund
Page 26
[6800000] Statement for use and source of Benevolent Funds
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