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Nomor Surat 091/CFI/ACC/VII/23
Nama Emiten Clipan Finance Indonesia Tbk
Kode Emiten CFIN
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 Clipan Pembiayaan Jakarta Barat 2023 TBK 9.189.256.066 RIBUAN IDR 100.0
Finance
Indonesia Tbk
Dokumen ini merupakan dokumen resmi Clipan Finance Indonesia Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.
Clipan Finance 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 Clipan Finance 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 CFIN Entity code
Nomor identifikasi entitas AA118 Entity identification number
Industri utama entitas Pembiayaan / Financing Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor G. Financials Sector
Subsektor G2. Financing Service Subsector
Industri G21. Consumer Financing Industry
Subindustri G211. Consumer Financing Subindustry
Informasi pemegang saham Controlling shareholder information
National Corporation
pengendali
Jenis entitas Local Company - Indonesia Type of entity
Jurisdiction
Jenis efek yang dicatatkan Saham / Stock Type of listed securities
Jenis papan perdagangan tempat Type of board on which the entity is
Utama / Main
entitas tercatat listed
Apakah merupakan laporan keuangan Whether the financial statements are
satu entitas atau suatu kelompok Entitas tunggal / Single entity of an individual entity or a group of
entitas entities
Periode penyampaian laporan Period of financial statements
Kuartal 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 15,000.00000 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
partner
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Lama tahun penugasan partner yang Number of years served as audit
menandatangani signing partner
Auditor tahun sebelumnya KAP Imelda & Rekan Prior year auditor
Nama partner audit tahun sebelumnya Name of prior year audit signing
Bayu M Dayat
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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[8220000] Statement of financial position presented using order of liquidity -
Financing Industry
Laporan posisi keuangan Statement of financial position
30 June 2023 31 December 2022
Aset Assets
Kas dan setara kas 154,552,883 31,326,050 Cash and cash equivalents
Giro pada bank lain Current accounts with other
banks
Giro pada bank lain pihak Current accounts with
( 111,676,040 ) ( 17,187,434 )
ketiga other banks third parties
Giro pada bank lain pihak Current accounts with
111,676,040 17,187,434
berelasi other banks related parties
Piutang pembiayaan Consumer financing
konsumen receivables
Piutang pembiayaan Consumer financing
7,614,076,043 6,795,450,351
konsumen pihak ketiga receivables third parties
Pinjaman yang diberikan Loans
Pinjaman yang diberikan Loans third parties
565,853,166 360,645,714
pihak ketiga
Cadangan kerugian Allowance for impairment
penurunan nilai pada ( 57,966,987 ) ( 33,318,341 ) losses for loans
pinjaman yang diberikan
Tagihan anjak piutang Factoring receivables
Tagihan anjak piutang Factoring receivables third
55,633,677 50,419,555
pihak ketiga parties
Tagihan anjak piutang Factoring receivables on
pada pendapatan anjak 0 0 deferred factoring income
piutang tangguhan
Piutang dari pihak berelasi Receivables from related
744,086 11,551,205
parties
Piutang lainnya 341,997,295 310,030,605 Other receivables
Biaya dibayar dimuka 7,202,432 3,700,381 Prepaid expenses
Aset pajak tangguhan 65,684,646 66,942,360 Deferred tax assets
Aset takberwujud selain Intangible assets other than
14,821,083 15,688,522
goodwill goodwill
Properti investasi 13,224,000 13,224,000 Investment properties
Aset sewa operasi 10,375,990 12,081,439 Operating lease assets
Aset tetap Property, plant, and
160,156,905 166,681,355
equipment
Aset hak guna 36,877,053 38,845,261 Right of use assets
Agunan yang diambil alih 204,121,771 204,121,771 Foreclosed assets
Aset lainnya 1,902,023 1,865,588 Other assets
Jumlah aset 9,189,256,066 8,049,255,816 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Utang asuransi 21,898,911 26,981,810 Insurance payables
Utang bunga 7,689,188 6,588,357 Interest payables
Utang dealer 53,204,600 116,127,268 Dealer payables
Utang pihak berelasi 1,432,815 1,549,439 Due to related parties
Kewajiban imbalan pasca Post-employment benefit
62,819,606 60,589,217
kerja obligations
Pendapatan ditangguhkan 25,262,581 24,579,522 Deferred income
Beban akrual 39,515,717 48,261,529 Accrued expenses
Utang pajak 158,430,145 48,182,255 Taxes payable
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Liabilitas lainnya 502,409,483 134,806,381 Other liabilities
Jumlah liabilitas 3,826,976,883 2,938,173,032 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 996,130,114 996,130,114 Common stocks
Tambahan modal Additional paid-in
351,948,790 351,948,790
disetor capital
Cadangan revaluasi 52,903,933 53,976,155 Revaluation reserves
Cadangan pengukuran Reserve of
kembali program ( 15,071,213 ) ( 15,071,213 ) remeasurements of
imbalan pasti defined benefit plans
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan retained earnings
penggunaanya
Cadangan General and
2,300,000 2,150,000
umum dan wajib legal reserves
Saldo laba yang Unappropriated
belum ditentukan 3,974,067,559 3,721,948,938 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
5,362,279,183 5,111,082,784
pemilik entitas induk owners of parent
entity
Jumlah ekuitas 5,362,279,183 5,111,082,784 Total equity
Jumlah liabilitas dan Total liabilities and equity
9,189,256,066 8,049,255,816
ekuitas
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[8312000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by nature - Financing Industry
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
30 June 2023 30 June 2022
Pendapatan Income
Pendapatan bunga dan Interest and finance income
908,975 1,782,663
keuangan
Pendapatan dari Financing income
pembiayaan
Pendapatan dari Income from consumer
591,533,771 500,411,778
pembiayaan konsumen financing
Pendapatan dari sewa Income from finance lease
25,530,443 10,088,440
pembiayaan
Pendapatan dari anjak Income from factoring
0 355,208
piutang
Pendapatan dari sewa Income from operating lease
2,571,343 2,275,755
operasi
Pendapatan asuransi Insurance income
Pendapatan dari premi Income from insurance
2,961,974 1,573,435
asuransi premiums
Keuntungan (kerugian) atas Realised gains (losses) on
perdagangan aset keuangan 0 trading of financial assets
yang telah direalisasi
Keuntungan (kerugian) atas Unrealised gains (losses) on
perdagangan aset keuangan 0 trading of financial assets
yang belum direalisasi
Pendapatan administrasi 93,462,871 70,295,160 Administration income
Pendapatan dari provisi dan Income from provisions and
23,773,384 15,955,805
komisi commissions
Penerimaan kembali aset Income from recovery of
586,232,086 43,210,546
yang telah dihapusbukukan written off assets
Keuntungan (kerugian) selisih Gains (losses) on changes in
0 438,808
kurs mata uang asing foreign exchange rates
Keuntungan (kerugian) Gains (losses) on disposal of
241,879 ( 274,200 )
pelepasan aset tetap property and equipment
Pendapatan lainnya 68,514,806 67,810,830 Other income
Beban Expenses
Beban bunga dan keuangan ( 110,232,367 ) ( 82,983,860 ) Interest and finance costs
Beban asuransi Insurance expenses
Beban akuisisi dari Acquisition costs of
( 4,917,465 ) ( 5,731,391 )
kontrak asuransi insurance contracts
Pembentukan penyisihan Provision for impairment
( 180,217,527 ) ( 350,262,206 )
kerugian penurunan nilai losses
Beban gaji dan tunjangan Salary and employee benefit
( 175,286,152 ) ( 161,774,236 )
karyawan (expenses)
Beban umum dan General and administrative
( 68,271,723 ) ( 81,614,881 )
administrasi expenses
Beban penyusutan properti Depreciation of investment
investasi, aset sewa, aset property, lease assets,
tetap, aset yang diambil alih ( 21,846,019 ) ( 19,333,436 ) property and equipment,
dan aset ijarah foreclosed assets and ijarah
assets
Beban lainnya ( 2,227,492 ) ( 1,335,732 ) Other expenses
Kerugian lainnya (0) Other losses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
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pajak penghasilan 832,732,787 10,888,486
Pendapatan (beban) pajak ( 183,084,342 ) ( 805,014 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
649,648,445 10,083,472
yang dilanjutkan continuing operations
Jumlah laba (rugi) 649,648,445 10,083,472 Total profit (loss)
Jumlah laba rugi komprehensif 649,648,445 10,083,472 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
649,648,445 10,083,472
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 649,648,445 10,083,472 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 163.04 2.53 share from continuing
dilanjutkan operations
Laba (rugi) per saham Basic earnings (loss) per
dasar dari operasi yang 0 0 share from discontinued
dihentikan operations
Laba (rugi) per saham Diluted earnings (loss) per
dilusian share
Laba (rugi) per saham Diluted earnings (loss) per
dilusian dari operasi yang 163.04 2.53 share from continuing
dilanjutkan operations
Laba (rugi) per saham Diluted earnings (loss) per
dilusian dari operasi yang 0 0 share from discontinued
dihentikan operations
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[8410000] Statement of changes in equity - Financing Industry - Current Year
30 June 2023
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang telah
Cadangan pengukuran Saldo laba yang belum Ekuitas yang dapat
Tambahan modal ditentukan
Saham biasa Cadangan revaluasi kembali program ditentukan diatribusikan kepada Ekuitas
disetor penggunaannya-cadangan
imbalan pasti penggunaannya entitas induk
umum dan wajib
Reserve of Appropriated retained
Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Revaluation reserves remeasurements of earnings-general and legal Equity
earnings parent entity
defined benefit plans reserves
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 996,130,114 351,948,790 53,976,155 ( 15,071,213 ) 2,150,000 3,721,948,938 5,111,082,784 5,111,082,784 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 996,130,114 351,948,790 53,976,155 ( 15,071,213 ) 2,150,000 3,721,948,938 5,111,082,784 5,111,082,784 Equity position, beginning of the period
Laba (rugi) 649,648,445 649,648,445 649,648,445 Profit (loss)
Pendapatan komprehensif lainnya 0 0 0 Other comprehensive income
Pembentukan cadangan umum 150,000 ( 150,000 ) 0 0 Allocation for general reserves
Distribusi dividen saham ( 398,452,046 ) ( 398,452,046 ) ( 398,452,046 ) Distributions of stock dividends
Transaksi ekuitas lainnya ( 1,072,222 ) 1,072,222 0 0 Other equity transactions
Posisi ekuitas, akhir periode 996,130,114 351,948,790 52,903,933 ( 15,071,213 ) 2,300,000 3,974,067,559 5,362,279,183 5,362,279,183 Equity position, end of the period
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[8410000] Statement of changes in equity - Financing Industry - Prior Year
30 June 2022
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang telah
Cadangan pengukuran Saldo laba yang belum Ekuitas yang dapat
Tambahan modal ditentukan
Saham biasa Cadangan revaluasi kembali program ditentukan diatribusikan kepada Ekuitas
disetor penggunaannya-cadangan
imbalan pasti penggunaannya entitas induk
umum dan wajib
Reserve of Appropriated retained
Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Revaluation reserves remeasurements of earnings-general and legal Equity
earnings parent entity
defined benefit plans reserves
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 996,130,114 351,948,790 54,291,604 ( 9,311,604 ) 2,000,000 3,411,061,297 4,806,120,201 4,806,120,201 Balance before restatement at beginning of period
Penyesuaian Adjustments
Penerapan awal standar akuntansi baru dan Initial adoption of new and revised accounting
0 0 0
revisi standards
Posisi ekuitas, awal periode 996,130,114 351,948,790 54,291,604 ( 9,311,604 ) 2,000,000 3,411,061,297 4,806,120,201 4,806,120,201 Equity position, beginning of the period
Laba (rugi) 10,083,472 10,083,472 10,083,472 Profit (loss)
Pendapatan komprehensif lainnya 0 0 0 0 Other comprehensive income
Pembentukan cadangan umum 150,000 ( 150,000 ) 0 0 Allocation for general reserves
Transaksi ekuitas lainnya ( 89,396 ) 89,396 0 0 Other equity transactions
Posisi ekuitas, akhir periode 996,130,114 351,948,790 54,202,208 ( 9,311,604 ) 2,150,000 3,421,084,165 4,816,203,673 4,816,203,673 Equity position, end of the period
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[8510000] Statement of cash flows, direct method - Financing 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 kas dari Cash receipts from
aktivitas operasi operating activities
Penerimaan dari sewa Receipts from finance
176,094,691 171,334,939
pembiayaan leases
Penerimaan dari Receipts from consumer
3,276,534,712 3,064,987,114
pembiayaan konsumen financing
Penerimaan dari anjak Receipts from factoring
0 355,208
piutang
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran untuk sewa Payments for finance
( 315,826,944 ) ( 152,307,991 )
pembiayaan leases
Pembayaran untuk Payments for consumer
( 3,877,851,042 ) ( 3,115,154,943 )
pembiayaan konsumen financing
Pembayaran untuk anjak Payments for factoring
(0)
piutang
Kas diperoleh dari Cash generated from (used
( 741,048,583 ) ( 30,785,673 )
(digunakan untuk) operasi in) operations
Penerimaan dari kerjasama Received from loan
penerusan pinjaman dan 1,074,080,921 1,029,703,045 channeling and joint financing
pembiayaan bersama cooperation
Pembayaran untuk kerjasama Payments for loan channeling
penerusan pinjaman dan ( 936,980,543 ) ( 877,041,762 ) and joint financing
pembiayaan bersama cooperation
Penerimaan bunga dari Interests received from
908,975 1,782,663
aktivitas operasi operating activities
Pembayaran bunga dari Interests paid from operating
( 106,677,064 ) ( 79,510,669 )
aktivitas operasi activities
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 67,068,558 ) ( 36,653,352 )
penghasilan dari aktivitas
operasi
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas 462,499,108 ( 16,672,905 ) from operating activities
operasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 314,285,744 ) ( 9,178,653 )
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Penerimaan dari penjualan Proceeds from disposal of
1,699,798 1,241,099
aset tetap property and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 9,444,598 ) ( 6,489,921 )
aset tetap property and equipment
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 2,237,338 ) ( 4,820,268 ) from investing activities
investasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 9,982,138 ) ( 10,069,090 )
(digunakan untuk) aktivitas investing activities
investasi
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Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Penerimaan pinjaman bank 2,302,425,639 1,390,044,865 Proceeds from bank loans
Pembayaran pinjaman bank ( 1,819,849,194 ) ( 1,390,457,772 ) Payments of bank loans
Pembayaran liabilitas sewa Payments of finance lease
( 35,081,730 ) ( 3,253,281 )
pembiayaan liabilities
Pembayaran surat berharga Payments of debt securities
(0) (0)
utang
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
447,494,715 ( 3,666,188 )
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
123,226,833 ( 22,913,931 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
126,780,101 126,780,101
awal periode flows, beginning of the period
Efek perubahan nilai kurs pada Effect of exchange rate changes
0
kas dan setara kas on cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents
154,552,883 103,866,170
akhir periode cash flows, end of the period
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[8610000] Explanation for Significant Accounting Policy - Financing Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 June 2023
Dasar penyusunan laporan keuangan Dasar penyusunan laporan keuangan adalah biaya historis, kecuali aset tetap, aset sewa operasi, Basis of preparation of consolidated financial
konsolidasian properti investasi dan instrumen keuangan tertentu yang diukur pada jumlah revaluasian atau nilai statements
wajar pada setiap akhir periode pelaporan, yang dijelaskan dalam kebijakan akuntansi di bawah ini.
Biaya historis umumnya didasarkan pada nilai wajar dari imbalan yang diberikan dalam pertukaran
barang dan jasa. The financial statements have been prepared on the historical cost basis except for
premises and equipments, leased assets, investment properties and certain financial instruments that
are measured at revalued amounts or fair values at the end of each reporting period, as explained in
the accounting policies below. Historical cost is generally based on the fair value of the consideration
given in exchange for goods and services.
Kas dan setara kas Untuk tujuan penyajian arus kas, kas dan bank yang tidak dijaminkan serta tidak dibatasi Cash and cash equivalents
penggunaannya. For cash flow presentation purposes, cash and cash in Bank is unrestricted.
Piutang usaha dan piutang lain-lain Tagihan anjak piutang, Piutang jual dan sewa-balik, Piutang sewa pembiayaan, Piutang pembiayaan Trade and other receivables
konsumen, dan Piutang lainnya. Factoring receivables, Sale and leaseback receivables, Finance lease
receivables, Consumer financing receivables, Other receivables.
Aset tetap Aset tetap, kecuali prasarana kantor, dinyatakan berdasarkan nilai revaluasi yang merupakan nilai Fixed assets
wajar pada tanggal revaluasi dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai yang
terjadi setelah tanggal revaluasi kecuali tanah tidak disusutkan. Revaluasi dilakukan dengan
keteraturan yang memadai untuk memastikan bahwa jumlah tercatat tidak berbeda secara material
dengan jumlah yang ditentukan dengan menggunakan nilai wajar pada tanggal laporan posisi
keuangan. Aset yang tidak mengalami perubahan nilai wajar secara signifikan wajib direvaluasi paling
kurang setiap 3 (tiga) tahun. Premises and equipment, except for lease hold improvement are stated at
their revalued amounts, being the fair value at the date of revaluation, less any subsequent
accumulated depreciation and subsequent accumulated impairment losses except land is not
depreciated. Revaluation is made with sufficient regularity to ensure that the carrying amount does not
differ materially from the determined fair value as at statement financial position reporting date. Asset
with insignificant changes in fair value, must be revalue at least every 3 (three) years.
Penurunan nilai aset nonkeuangan Pada setiap akhir periode pelaporan, Perusahaan menelaah nilai tercatat aset nonkeuangan untuk Impairment of non-financial assets
menentukan apakah terdapat indikasi bahwa aset tersebut telah mengalami penurunan nilai. Jika
terdapat indikasi tersebut, jumlah terpulihkan dari aset diestimasi untuk menentukan tingkat kerugian
penurunan nilai (jika ada). Bila tidak memungkinkan untuk mengestimasi jumlah terpulihkan atas suatu
aset individual, Perusahaan mengestimasi jumlah terpulihkan dari unit penghasil kas atas aset. At the
Page 13
end of each reporting period, the Company reviews the carrying amount of non-financial assets to
determine whether there is any indication that those assets have suffered an impairment loss. If any
such indication exists, the recoverable amount of the asset is estimated in order to determine the
extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an
individual asset, the Company estimates the recoverable amount of the cash generating unit to which
the asset belongs.
Utang usaha dan liabilitas lain-lain Utang kepada pihak ketiga merupakan liabilitas Perusahaan kepada dealer kendaraan bermotor (pihak Trade payables and other liabilities
ketiga) sehubungan dengan kegiatan pembiayaan konsumen dan sewa pembiayaan yang tidak
memiliki suku bunga dan jangka waktu. Account payable to third parties represents the Company?s
liability to motor-vehicle dealers (third parties) in connection with the consumer financing and lease
financing activities which do not bear interests and without any stated repayment terms
Pengakuan pendapatan dan beban Pendapatan tagihan anjak piutang, piutang jual dan sewa-balik, sewa pembiayaan, pembiayaan Revenue and expense recognition
konsumen, pendapatan bunga dan beban bunga diakui secara akrual menggunakan metode suku
bunga efektif. Pendapatan dan beban lainnya diakui pada saat terjadinya atau sesuai dengan masa
manfaatnya (metode akrual). Factoring income, sale and leaseback income, finance lease, consumer
financing income, interest income and interest expenses are recognized on an accrual basis using the
effective interest method. Other income and expenses are recognized when incurred or according to
their useful life (accrual basis).
Penjabaran mata uang asing Laporan keuangan Perusahaan diukur dan disajikan dalam mata uang dari lingkungan ekonomi utama Foreign currency translation
dimana entitas beroperasi (mata uang fungsional). Laporan keuangan Perusahaan disajikan dalam
mata uang Rupiah yang merupakan mata uang fungsional Perusahaan. The financial statements of the
Company are measured and presented in the currency of the primary economic environment in which
the entity operates (its functional currency). The financial statements of the Company are presented in
Indonesian Rupiah, which is the functional currency of the Company.
Transaksi dengan pihak berelasi Transaksi signifikan yang dilakukan dengan pihak-pihak berelasi, baik dilakukan dengan kondisi dan Transactions with related parties
persyaratan yang sama dengan pihak ketiga maupun tidak, diungkapkan pada laporan keuangan.
Significant transactions with related parties, whether or not made at similar terms and conditions as
those done with third parties, are disclosed in the financial statements.
Pajak penghasilan Beban pajak penghasilan merupakan jumlah pajak kini terutang dan pajak tangguhan. Pajak kini saat Income taxes
terutang berdasarkan laba kena pajak untuk suatu tahun. Laba kena pajak berbeda dari laba sebelum
pajak seperti yang dilaporkan dalam laporan laba rugi dan penghasilan komprehensif lain karena pos
pendapatan atau beban yang dikenakan pajak atau dikurangkan pada tahun berbeda dan pos-pos
yang tidak pernah dikenakan pajak atau tidak dapat dikurangkan. Income tax expense represents the
sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit
for the year. Taxable profit differs from profit before tax as reported in the statement of profit or loss and
other comprehensive income because of items of income or expense that are taxable or deductible in
other years and items that are never taxable or deductible.
Imbalan kerja karyawan Nilai kini atas liabilitas imbalan pasca kerja karyawan bergantung dari sejumlah asumsi yang Employee benefits
digunakan. Perubahan atas asumsi-asumsi tersebut akan mempengaruhi nilai tercatat atas imbalan
kerja karyawan. The present value of the post-employee benefit obligations depends on several
assumptions used. Any changes in these assumptions will impact the carrying amount of employee
benefit obligations.
Page 14
Laba per saham Laba per saham dasar dihitung dengan membagi laba bersih yang diatribusikan kepada pemilik entitas Earnings per share
induk dengan jumlah rata-rata tertimbang saham yang beredar pada tahun yang bersangkutan. Basic
earnings per share are computed by dividing net income attributable to the owners of the Company by
the weighted average number of shares outstanding during the year.
Pelaporan segmen Segmen operasi diidentifikasi berdasarkan laporan internal mengenai komponen dari Perusahaan yang Segment reporting
secara regular direviu oleh ?pengambil keputusan operasional? dalam rangka mengalokasikan sumber
daya dan menilai kinerja segmen operasi. Operating segments are identified on the basis of internal
reports about components of the Company that are regulary reviewed by the chief operating decision
maker in order to allocate resources to the segments and to assess their performances.
Penerapan standar akutansi baru Pada bulan April 2022, Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia ("DSAK-IAI") The implementation of new statements of
menerbitkan siaran pers dan mengklarifikasi pengatribusian imbalan pada periode jasa untuk program accounting standards
pensiun berbasis Undang-Undang Ketenagakerjaan atau Undang-Undang Cipta Kerja beserta
peraturan pelaksanaan. In April 2022, the Indonesian Financial Accounting Standards Board of the
Institute of Indonesia Chartered Accountants ("DSAK IAI") has issued a press release and clarified the
attribution of benefits to the periods of service for the pension program under the Manpower Act or the
Job Creation Law and its implementing regulations.
Penentuan nilai wajar Nilai wajar adalah harga yang akan diterima untuk menjual suatu aset atau harga yang akan dibayar Determination of fair value
untuk mengalihkan suatu liabilitas dalam transaksi teratur antara pelaku pasar pada tanggal
pengukuran tanpa memperhatikan apakah harga tersebut dapat diobservasi secara langsung atau
diestimasi menggunakan teknik penilaian lain. Dalam mengukur nilai wajar atas suatu aset atau
liabilitas pada tanggal pengukuran, Perusahaan memperhitungkan karakteristik suatu aset atau
liabilitas jika pelaku pasar akan memperhitungkan karakteristik tersebut ketika menentukan harga aset
atau liabilitas pada tanggal pengukuran. Fair value is the price that would be received to sell an asset
or paid to transfer a liability in an orderly transaction between market participants at the measurement
date, regardless of whether that price is directly observable or estimated using another valuation
technique. In estimating the fair value of an asset or a liability, the Company takes into account the
characteristics the asset or a liability if market participants would take those characteristics into account
when pricing the asset or liability at the measurement date.
Aset hak guna Aset hak-guna terdiri dari pengukuran awal atas liabilitas sewa, pembayaran sewa yang dilakukan Right of use assets
pada saat atau sebelum permulaan sewa dan biaya langsung awal. Aset hak-guna selanjutnya diukur
sebesar biaya dikurangi akumulasi penyusutan dan kerugian penurunan nilai. The right-of-use assets
comprise the initial measurements of the corresponding lease liability, lease payments made at or
before the commencement day and any initial direct costs. They are subsequently measured at cost
less accumulated depreciation and impairment losses.
Properti investasi Properti investasi adalah tanah dan bangunan untuk menghasilkan pendapatan sewa atau untuk Investment properties
kenaikan nilai atau keduanya. Properti investasi diukur pada nilai wajar. Keuntungan atau kerugian
yang timbul dari perubahan nilai wajar diakui dalam laba rugi pada periode saat terjadinya. Investment
properties are land and building held to earn rentals or for capital appreciation or both. Investment
properties are measured at fair value. Gain or loss arising from the change of fair value is charged to
profit or loss in the period in which they arise.
Aset takberwujud Aset takberwujud Perusahaan berupa perangkat lunak yang dicatat sebesar biaya perolehan setelah Intangible assets
Page 15
dikurangi akumulasi amortisasi dan akumulasi kerugian penurunan nilai. Amortisasi diakui dalam laba
rugi dengan menggunakan metode garis lurus berdasarkan taksiran masa manfaat ekonomis selama 5
(lima) tahun. The Company?s intangible asset which consists of software are stated at cost less
accumulated amortization and accumulated impairment losses. Amortization is recognized in profit or
loss using the straight-line method based on its estimated useful live of 5 (five) years.
Beban dibayar dimuka Biaya dibayar dimuka dibebankan sesuai masa manfaat masing-masing biaya dengan metode garis Prepaid expenses
lurus. Prepaid expenses are charged to operations over their beneficial period using the straight-line
method.
Piutang dan utang asuransi Utang premi asuransi merupakan liabilitas Perusahaan kepada Perusahaan Asuransi pihak ketiga atas Insurance receivables and payables
pemberian perlindungan asuransi atas aset yang dijadikan jaminan dan perlindungan asuransi jiwa
debitur terhadap kewajiban pembayaran angsuran pembiayaan. Insurance premium payable represent
the Company?s liability to third parties insurance company for providing protection to assets use as
collateral and to provide life insurance to customers toward obligation to pay installment.
Piutang pembiayaan konsumen Pengakuan, pengukuran awal, pengukuran setelah pengakuan awal, reklasifikasi, penentuan nilai Consumer financing receivables
wajar, penurunan nilai dan penghentian pengakuan piutang pembiayaan konsumen. Recognition, initial
measurement, subsequent measurement, reclassification, fair value, impairment and derecognition of
consumer financing
Liabilitas atas kontrak Liabilitas sewa awalnya diukur pada nilai kini pembayaran sewa masa depan yang belum dibayarkan Contract liabilities
pada tanggal permulaan, yang didiskontokan menggunakan suku bunga implisit dalam sewa. Jika suku
bunga ini tidak dapat ditentukan, Perusahaan menggunakan suku bunga pinjaman inkremental khusus
untuk penyewa. The lease liability is initially measured at the present value of the lease payments that
are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate
cannot be readily determined, the Company uses the incremental borrowing rate specific to the lessee.
Saham treasuri Pembelian kembali instrumen ekuitas Perusahaan (saham treasuri) diakui dan dikurangkan secara Treasury stock
langsung dari ekuitas. Keuntungan dan kerugian yang timbul dari pembelian, penjualan, penerbitan
atau pembatalan instrumen ekuitas Perusahaan tersebut tidak diakui dalam laba rugi. Repurchase of
the Company?s own equity instruments (treasury shares) is recognized and deducted directly in equity.
No gain or loss is recognized in profit or loss on the purchase, sale, issue or cancellation of the
Company?s own equity instruments.
Biaya emisi efek ekuitas Biaya emisi saham yang menambah dan beratribusi secara langsung terhadap penerbitan saham baru Stock issuance cost
disajikan sebagai bagian dari tambahan modal disetor dan tidak diamortisasi. Share issuance costs
that are incremental and directly attributable to issuance of new shares are deducted from additional
paid in capital and are not amortized.
Instrumen keuangan Aset keuangan dan liabilitas keuangan diakui pada laporan posisi keuangan pada saat Perusahaan Financial instruments
menjadi salah satu pihak dalam ketentuan kontraktual instrumen tersebut. Financial assets and
financial liabilities are recognized on the statement of financial position when the Company becomes a
Page 16
party to the contractual provisions of the instrument.
Penerapan standar akuntansi baru Pada bulan April 2022, Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia ("DSAK-IAI") Adoption of new accounting standards
menerbitkan siaran pers dan mengklarifikasi pengatribusian imbalan pada periode jasa untuk program
pensiun berbasis Undang-Undang Ketenagakerjaan atau Undang-Undang Cipta Kerja beserta
peraturan pelaksanaan. In April 2022, the Indonesian Financial Accounting Standards Board of the
Institute of Indonesia Chartered Accountants ("DSAK IAI") has issued a press release and clarified the
attribution of benefits to the periods of service for the pension program under the Manpower Act or the
Job Creation Law and its implementing regulations.
Standar akuntansi yang telah disahkan namun PSAK 1 (amendemen / amendment), PSAK 16 (amendemen / amendment), PSAK 25 (amendemen / Accounting standards issued but not yet
belum berlaku efektif amendment), PSAK 46 (amendemen / amendment), PSAK 73 (amendemen / amendment) effective
Page 17
[8611000] Notes to the financial statements - Property, Plant, and Equipement - Financing Industry - Current Year
30 June 2023
Aset tetap Property, plant, and equipment
Aset tetap, awal Penambahan aset Pengurangan aset Reklasifikasi aset Revaluasi aset Aset tetap, akhir
periode tetap tetap tetap tetap periode
Property, plant, and Reclassifications of Revaluation of Property, plant, and
Addition in property, Disposals in property,
equipment, beginning property, plant, and property, plant, and equipment, end
plant, and equipment plant, and equipment
period equipment equipment period
Nilai perolehan, kotor Tanah, dimiliki Land, directly owned Carrying amount,
65,501,000 65,501,000
langsung gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 14,018,000 14,018,000 improvement, directly
langsung owned
Perabot dan Furniture and office
peralatan kantor, 42,312,278 3,317,975 ( 6,067,060 ) 39,563,193 equipment, directly
dimiliki langsung owned
Kendaraan bermotor, Motor vehicle, directly
58,850,422 2,370,084 ( 1,795,000 ) 59,425,506
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
17,393,452 3,756,540 ( 2,891,912 ) 18,258,080
langsung
Dimiliki langsung 198,075,152 9,444,599 ( 10,753,972 ) 0 196,765,779 Directly owned
Aset hak guna 0 0 (0) 0 Right of use assets
Aset tetap Property, plant, and
198,075,152 9,444,599 ( 10,753,972 ) 0 196,765,779
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 630,050 252,020 882,070 improvement, directly accumulated
langsung owned depreciation
Perabot dan Furniture and office
peralatan kantor, 10,265,085 4,192,153 ( 2,104,705 ) 12,352,533 equipment, directly
dimiliki langsung owned
Kendaraan bermotor, Motor vehicle, directly
10,217,243 4,450,380 ( 394,362 ) 0 14,273,261
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
10,281,419 1,640,393 ( 2,820,802 ) 9,101,010
langsung
Dimiliki langsung 31,393,797 10,534,946 ( 5,319,869 ) 0 0 36,608,874 Directly owned
Aset hak guna 0 0 (0) 0 Right of use assets
Aset tetap Property, plant, and
31,393,797 10,534,946 ( 5,319,869 ) 0 0 36,608,874
equipment
Page 18
Nilai perolehan Aset tetap Property, plant, and Carrying amount
166,681,355 160,156,905
equipment
Page 19
[8611000] Notes to the financial statements - Property, Plant, and Equipement - Financing Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Aset tetap, awal Penambahan aset Pengurangan aset Reklasifikasi aset Revaluasi aset Aset tetap, akhir
periode tetap tetap tetap tetap periode
Property, plant, and Reclassifications of Revaluation of Property, plant, and
Addition in property, Disposals in property,
equipment, beginning property, plant, and property, plant, and equipment, end
plant, and equipment plant, and equipment
period equipment equipment period
Nilai perolehan, kotor Tanah, dimiliki Land, directly owned Carrying amount,
65,501,000 65,501,000
langsung gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 14,018,000 14,018,000 improvement, directly
langsung owned
Perabot dan Furniture and office
peralatan kantor, 27,528,546 7,862,873 ( 872,641 ) 7,793,500 42,312,278 equipment, directly
dimiliki langsung owned
Kendaraan bermotor, Motor vehicle, directly
53,016,458 16,099,247 ( 3,628,583 ) ( 6,636,700 ) 58,850,422
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
29,038,461 4,175,223 ( 8,026,732 ) ( 7,793,500 ) 17,393,452
langsung
Dimiliki langsung 189,102,465 28,137,343 ( 12,527,956 ) ( 6,636,700 ) 198,075,152 Directly owned
Aset hak guna 0 0 (0) 0 Right of use assets
Aset tetap Property, plant, and
189,102,465 28,137,343 ( 12,527,956 ) ( 6,636,700 ) 198,075,152
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 126,010 504,040 630,050 improvement, directly accumulated
langsung owned depreciation
Perabot dan Furniture and office
peralatan kantor, 1,700,214 8,684,476 ( 119,605 ) 10,265,085 equipment, directly
dimiliki langsung owned
Kendaraan bermotor, Motor vehicle, directly
1,761,724 7,806,705 ( 587,658 ) 1,236,472 10,217,243
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
14,398,430 3,909,721 ( 8,026,732 ) 10,281,419
langsung
Dimiliki langsung 17,986,378 20,904,942 ( 8,733,995 ) 1,236,472 0 31,393,797 Directly owned
Aset hak guna 0 0 (0) 0 Right of use assets
Aset tetap Property, plant, and
17,986,378 20,904,942 ( 8,733,995 ) 1,236,472 0 31,393,797
equipment
Page 20
Nilai perolehan Aset tetap Property, plant, and Carrying amount
171,116,087 166,681,355
equipment
Page 21
[8611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Financing Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas aset tetap Perusahaan memiliki dua puluh satu tanah dan bangunan di Jakarta, Bekasi, Depok, Bogor, Manado, Disclosure of notes for property, plant and
Makassar, Tangerang, Pekanbaru, Denpasar, Lampung, Palembang, Cikupa, Surabaya, Karawaci dan equipment
Yogyakarta dengan hak legal berupa Hak Guna Bangunan (HGB) yang akan jatuh tempo pada tahun
2023 - 2045. Manajemen berpendapat tidak terdapat isu dengan perpanjangan HGB karena aset
diperoleh secara sah dan didukung dengan bukti pemilikan yang memadai. The Company owns
twenty-one land and building in Jakarta, Bekasi Depok, Bogor, Manado, Makassar, Tangerang,
Pekanbaru, Denpasar, Lampung, Palembang, Cikupa, Surabaya, Karawaci and Yogyakarta with legal
title is Building Rights Title (HGB) going to expire in 2023 - 2045. Management believes that there are
no issue in extending HGB since the assets was acquired legally and supported by sufficient evidence
of ownership.
Page 22
[8612000] Notes to the financial statements - Right of Use Assets - Financing Industry - Current Year
30 June 2023
Aset hak guna Right of use assets
Aset hak guna, periode Penambahan aset hak Pengurangan aset hak Aset hak guna, periode
awal guna guna akhir
Right of use assets, Addition in right of use Disposals in right of use Right of use assets, end
beginning period assets assets period
Nilai perolehan, kotor Bangunan, aset hak guna Building, right of use Carrying amount, gross
58,293,803 7,905,709 ( 7,842,977 ) 58,356,535
assets
Aset hak guna 58,293,803 7,905,709 ( 7,842,977 ) 58,356,535 Right of use assets
Akumulasi depresiasi Bangunan, aset hak guna Building, right of use Carrying amount,
19,448,542 6,573,183 ( 4,542,243 ) 21,479,482
assets accumulated depreciation
Aset hak guna 19,448,542 6,573,183 ( 4,542,243 ) 21,479,482 Right of use assets
Nilai perolehan Aset hak guna 38,845,261 36,877,053 Right of use assets Carrying amount
Page 23
[8612000] Notes to the financial statements - Right of Use Assets - Financing Industry - Prior Year
31 December 2022
Aset hak guna Right of use assets
Aset hak guna, periode Penambahan aset hak Pengurangan aset hak Aset hak guna, periode
awal guna guna akhir
Right of use assets, Addition in right of use Disposals in right of use Right of use assets, end
beginning period assets assets period
Nilai perolehan, kotor Bangunan, aset hak guna Building, right of use Carrying amount, gross
23,902,056 40,827,889 ( 6,436,142 ) 58,293,803
assets
Aset hak guna 23,902,056 40,827,889 ( 6,436,142 ) 58,293,803 Right of use assets
Akumulasi depresiasi Bangunan, aset hak guna Building, right of use Carrying amount,
13,648,016 12,236,669 ( 6,436,143 ) 19,448,542
assets accumulated depreciation
Aset hak guna 13,648,016 12,236,669 ( 6,436,143 ) 19,448,542 Right of use assets
Nilai perolehan Aset hak guna 10,254,040 38,845,261 Right of use assets Carrying amount
Page 24
[8612100] Disclosure of Notes to the financial statements - Right of Use Assets - Financing Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas aset hak guna Perusahaan menyewa bangunan dengan masa sewa berkisar 2 - 5 tahun dan akan jatuh tempo pada Disclosure of notes for right of use assets
tahun 2023 - 2027. The Company leases assets buildings with lease terms ranging from 2 - 5 years
and will mature in 2023 - 2027.
Page 25
[8621000a] Notes to the financial statements - Notes Payable - Financing Industry
Page 26
[8621100] Notes to the financial statements - Notes Payable Interest Information - Financing Industry
Page 27
[8621110] Disclosure of Notes to the financial statements - Notes Payable - Financing Industry
Page 28
[8694000a] Notes to the financial statements - Bank Loans by Order of Liquidity - Financing Industry
Page 29
[8694100] Disclosure of Notes to the financial statements - Bank Loans by Order of Liquidity - Financing Industry
Page 30
[8695000] Notes to the financial statements - Borrowings, by creditor, by currency - Financing Industry
Catatan pinjaman Notes for borrowings
30 June 2023 31 December 2022
Pinjaman dalam mata Pinjaman dalam mata
Total pinjaman Total pinjaman
uang asing uang asing
Borrowings in foreign Borrowings in foreign
Total borrowings Total borrowings
currency currency
Bank Central Asia Tbk IDR 365,133,745 362,665,326 IDR Bank Central Asia Tbk
Mata uang 365,133,745 362,665,326 Currency
Bank Rakyat Indonesia IDR 0 0 IDR Bank Rakyat Indonesia
(Persero) Tbk Mata uang 0 0 Currency (Persero) Tbk
Bank Mandiri (Persero) Tbk IDR 514,625,485 80,560,885 IDR Bank Mandiri (Persero) Tbk
Mata uang 514,625,485 80,560,885 Currency
Bank Syariah Indonesia Tbk IDR 0 0 IDR Bank Syariah Indonesia Tbk
Mata uang 0 0 Currency
Bank Negara Indonesia IDR 0 0 IDR Bank Negara Indonesia
(Persero) Tbk Mata uang 0 0 Currency (Persero) Tbk
Bank Jago Tbk IDR 0 0 IDR Bank Jago Tbk
Mata uang 0 0 Currency
Bank Permata Tbk IDR 0 0 IDR Bank Permata Tbk
Mata uang 0 0 Currency
Bank Mega Tbk IDR 0 0 IDR Bank Mega Tbk
Mata uang 0 0 Currency
Bank Mayapada IDR 0 0 IDR Bank Mayapada
Internasional Tbk Mata uang 0 0 Currency Internasional Tbk
Bank Danamon Indonesia IDR 453,645,207 218,017,228 IDR Bank Danamon Indonesia
Tbk Mata uang 453,645,207 218,017,228 Currency Tbk
Bank BTPN Syariah Tbk IDR 0 0 IDR Bank BTPN Syariah Tbk
Mata uang 0 0 Currency
Bank Maybank Indonesia IDR 91,675,303 89,127,005 IDR Bank Maybank Indonesia
Tbk Mata uang 91,675,303 89,127,005 Currency Tbk
Bank Pan Indonesia Tbk IDR 716,055,449 761,843,035 IDR Bank Pan Indonesia Tbk
Mata uang 716,055,449 761,843,035 Currency
Bank Cimb Niaga Tbk IDR 423,104,495 611,762,600 IDR Bank Cimb Niaga Tbk
Page 31
Mata uang 423,104,495 611,762,600 Currency
Bank Rakyat Indonesia IDR 0 0 IDR Bank Rakyat Indonesia
Agroniaga Tbk Mata uang 0 0 Currency Agroniaga Tbk
Bank Btpn Tbk IDR 0 0 IDR Bank Btpn Tbk
Mata uang 0 0 Currency
Bank Tabungan Negara IDR 0 0 IDR Bank Tabungan Negara
(Persero) Tbk Mata uang 0 0 Currency (Persero) Tbk
Bank OCBC Nisp Tbk IDR 14,372,800 28,117,075 IDR Bank OCBC Nisp Tbk
Mata uang 14,372,800 28,117,075 Currency
Bank KB Bukopin Tbk IDR 0 0 IDR Bank KB Bukopin Tbk
Mata uang 0 0 Currency
Bank Pembangunan Daerah IDR 51,550,963 89,031,147 IDR Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk Mata uang 51,550,963 89,031,147 Currency Jawa Barat dan Banten Tbk
Bank asing lainnya IDR 0 0 IDR Other foreign banks
Mata uang 0 0 Currency
Bank lokal lainnya IDR 324,150,390 229,382,953 IDR Other local banks
Mata uang 324,150,390 229,382,953 Currency
Kreditur nama bank Mata uang 2,954,313,837 2,470,507,254 Currency Creditor bank name
Page 32
[8695100] Disclosure of Notes to the financial statements - Borrowings - Financing Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas pinjaman Jumlah biaya transaksi (provisi) yang belum diamortisasi terkait dengan pinjaman pihak berelasi dan Disclosure of notes for borrowings
pihak ketiga pada tanggal 30 Juni 2023 sebesar Rp 3.699.607 ribu (31 Desember 2022: Rp 4.929.744
ribu). Unamortized provision amount which related to the related parties and the third parties
borrowings amounting to Rp 3.699.607 thousand as of June 30, 2023 (December 31, 2022: Rp
4.929.744 thousand). Rata-rata tertimbang suku bunga efektif pada 30 Juni 2023, jangka panjang
7,36% (2022 : 7,36%) dan jangka pendek 6,77% (2022: 6,32%) . Weighted average interest rate as of
30 June 2023 - long term 7,36% (2022 : 7,36%) and short term 6,77% (2022: 6,32%)
Page 33
[8697000] Notes to the financial statements - Bank Loans by Order of Liquidity Interest Information - Financing Industry
Names mentioned 0 people and organisations named in the text · linked when the evidence is strong
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Other files in this announcement 7
Surat Pengantar.pdf
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inlineXBRL.zip
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instance.zip
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FinancialStatement-2023-II-CFIN.xlsx
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