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Lampiran 4. Surat S.290/DIR/CSGC/VII/2024 Bukti Publikasi Website (26 Juli 2024)
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LAPORAN KEUANGAN
PT Bank BTPN Syariah Tbk.
30 Juni 2024
LAPORAN POSISI KEUANGAN (NERACA) TRIWULANAN LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN TRIWULANAN LAPORAN PERHITUNGAN KEWAJIBAN PENYEDIAAN MODAL MINIMUM (KPMM) TRIWULANAN
Tanggal 30 Juni 2024 dan 31 Desember 2023 (Dalam Jutaan Rupiah) Pada tanggal 30 Juni 2024 dan 2023 Tanggal 30 Juni 2024 dan 2023 (Dalam Jutaan Rupiah)
(Dalam jutaan Rupiah, kecuali laba bersih per saham)
INDIVIDUAL KONSOLIDASI INDIVIDUAL KONSOLIDASI 30 Juni 2024 30 Juni 2023
No POS-POS 30 Juni 2024 31 Des 2023 30 Juni 2024 31 Des 2023 No POS-POS 30 Juni 2024 30 Juni 2023 30 Juni 2024 30 Juni 2023 No KOMPONEN MODAL Tidak Diaudit Tidak Diaudit
Tidak Diaudit Diaudit Tidak Diaudit Diaudit Tidak Diaudit Tidak Diaudit Tidak Diaudit Tidak Diaudit INDIVIDUAL KONSOLIDASI INDIVIDUAL KONSOLIDASI
ASET PENDAPATAN DAN BEBAN OPERASIONAL I. Modal Inti (Tier 1)
1 Kas 405.102 497.153 405.102 497.153 A. Pendapatan dan Beban Operasional dari Penyaluran Dana 1 Modal Inti Utama (CET 1)
1 Pendapatan dari Penyaluran Dana 2.731.082 2.826.888 2.736.857 2.831.942 1.1 Modal Disetor (setelah dikurangi saham treasury) 770.346 770.346 770.308 770.308
2 Penempatan pada Bank Indonesia 755.137 763.443 755.137 763.443
a. Pendapatan dari piutang 1.2 Cadangan Tambahan Modal
3 Penempatan pada bank lain 4.377 4.715 249.084 245.119
i. Murabahah 2.460.980 2.612.615 2.460.980 2.612.615 1.2.1 Faktor Penambah
4 Tagihan spot dan forward - - - -
ii. Istishna' - - - - 1.2.1.1 Penghasilan Komprehensif Lain
5 Surat berharga dimiliki 8.844.267 8.491.180 8.929.416 8.571.244
iii. Multijasa - - - - 1.2.1.1.1 Selisih lebih karena penjabaran laporan keuangan - - - -
6 Tagihan atas surat berharga yang dibeli dengan janji - - - -
dijual kembali (reverse repo) iv. Ujrah - - - - 1.2.1.1.2 Potensi keuntungan dari peningkatan nilai wajar aset keuangan yang diukur pada nilai wajar melalui 60 60 68 68
penghasilan komprehensif lain
7 Tagihan akseptasi - - - - v. Lainnya - 182 - 182
1.2.1.1.3 Saldo surplus revaluasi aset tetap 5.239 5.239 5.239 5.239
8 Piutang b. Pendapatan dari bagi hasil
1.2.1.2 Cadangan Tambahan modal lainnya (other disclosed reserves)
a. Piutang murabahah 10.235.386 11.367.662 10.235.386 11.367.662 i. Mudharabah - - - -
1.2.1.2.1 Agio saham biasa 880.356 880.356 879.174 879.174
b. Piutang istishna’ - - - - ii. Musyarakah 628 2.986 628 2.986
1.2.1.2.2 Cadangan umum 145.000 145.000 125.000 125.000
c. Piutang multijasa - - - - iii. Lainnya - - - -
1.2.1.2.3 Laba tahun-tahun lalu setelah diperhitungkan pajak 6.360.097 6.379.838 5.848.773 5.859.738
d. Piutang qardh 150 530 150 530 c. Pendapatan sewa - - - -
1.2.1.2.4 Laba tahun berjalan setelah diperhitungkan pajak 543.970 552.119 750.477 752.511
e. Piutang sewa - - - - d. Lainnya 269.474 211.105 275.249 216.159 1.2.1.2.5 Dana setoran modal - - - -
9 Pembiayaan bagi hasil 2 Bagi Hasil untuk Pemilik Dana Investasi -/- (256.011) (234.920) (256.004) (234.913)
1.2.1.2.6 Modal sumbangan - - - -
a. Mudharabah - - - - a. Non profit sharing (256.011) (234.920) (256.004) (234.913) 1.2.1.2.7 Waran yang diterbitkan - - - -
b. Musyarakah 212.068 19.669 212.068 19.669 b. Profit sharing - - - - 1.2.1.2.8 Opsi saham yang diterbitkan dalam rangka program kompensasi berbasis saham - - - -
c. Lainnya - - - - 3 Pendapatan Setelah Distribusi Bagi Hasil 2.475.071 2.591.968 2.480.853 2.597.029 1.2.2 Faktor Pengurang
10 Pembiayaan sewa - - - - B. Pendapatan dan Beban Operasional Selain Penyaluran Dana 1.2.2.1 Penghasilan Komprehensif Lain
11 Penyertaan modal 297.000 297.000 - - Keuntungan/kerugian dari peningkatan/penurunan nilai wajar - - - - 1.2.2.1.1 Selisih kurang penjabaran laporan keuangan - - - -
1
aset keuangan
12 Aset keuangan lainnya 268.620 240.402 268.620 240.402 1.2.2.1.2 Potensi kerugian dari penurunan nilai wajar aset keuangan yang diukur pada nilai wajar melalui - - - -
Keuntungan/kerugian dari penurunan/peningkatan nilai wajar - - - - penghasilan komprehensif lain
13 Cadangan kerugian penurunan nilai aset keuangan -/- (928.687) (1.213.916) (929.113) (1.213.916) 2
liabilitas keuangan
1.2.2.2 Cadangan Tambahan modal lainnya (other disclosed reserves)
14 Salam - - - - 3 Keuntungan/kerugian penjualan aset keuangan - - - -
1.2.2.2.1 Disagio saham biasa - - - -
15 Aset istishna’ dalam penyelesaian - - - - 4 Keuntungan/kerugian transaksi spot dan forward (realised) - - - -
1.2.2.2.2 Rugi tahun-tahun lalu yang dapat diperhitungkan - - - -
Termin istishna’ -/- - - - - 5 Keuntungan/kerugian dari penyertaan dengan equity method - - - -
1.2.2.2.3 Rugi tahun berjalan yang dapat diperhitungkan - - - -
16 Persediaan - - - - 6 Keuntungan/kerugian penjabaran transaksi valuta asing - - 5.115 (3.007)
1.2.2.2.4 Selisih kurang antara Penyisihan Penghapusan Aset (PPA) dan Cadangan Kerugian Penurunan Nilai - - - -
17 Aset tidak berwujud 210.591 210.744 210.591 210.744 7 Pendapatan bank selaku mudharib dalam mudharabah muqayyadah - - - - (CKPN) atas aset produktif
18 Aset tetap dan inventaris 370.641 376.224 370.657 376.242 8 Dividen - - - - 1.2.2.2.5 Selisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan dalam Trading Book - - - -
19 Aset nonproduktif 9 Komisi/provisi/fee dan administrasi 739 618 739 618 1.2.2.2.6 PPA atas aset nonproduktif yang wajib dibentuk - - - -
1.3 Kepentingan nonpengendali yang dapat diperhitungkan
a. Properti terbengkalai - - - - 10 Pendapatan lainnya 34.093 40.658 34.093 40.658
1.4 Faktor pengurang Modal Inti Utama
b. Agunan yang diambil alih - - - - 11 Beban bonus wadiah -/- (300) (350) (300) (350)
c. Rekening tunda - - - - Beban (pemulihan) kerugian penurunan nilai aset keuangan (722.313) (680.484) (722.739) (680.484) 1.4.1 Perhitungan pajak tangguhan (209.364) (207.687) (144.966) (144.785)
12
(impairment) -/- 1.4.2 Goodwill - - - -
d. Aset antar kantor - - - -
13 Kerugian terkait risiko operasional -/- (4.036) (3.691) (4.036) (3.691) 1.4.3 Seluruh Aset tidak berwujud lainnya (210.591) (210.591) (196.678) (196.678)
20 Aset Lainnya 319.803 357.699 318.126 357.074
14 Kerugian penurunan nilai aset lainnya (nonkeuangan) -/- - - - - 1.4.4 Penyertaan yang diperhitungan sbg faktor pengurang (297.000) - (297.000) -
TOTAL ASET 20.994.455 21.412.505 21.025.224 21.435.366
15 Beban tenaga kerja -/- (709.330) (648.251) (710.406) (648.551) 1.4.5 Kekurangan modal pada perusahaan anak asuransi - - - -
LIABILITAS DAN EKUITAS
16 Beban promosi -/- (3.805) (3.809) (3.807) (3.809) 1.4.6 Eksposur sekuritisasi - - - -
LIABILITAS
17 Beban lainnya -/- (377.720) (337.080) (377.826) (337.333) 1.4.7 Faktor Pengurang modal inti lainnya
1 Dana simpanan wadiah
Pendapatan/ Beban Operasional Lainnya Bersih (1.782.672) (1.632.389) (1.779.167) (1.635.949) 1.4.7.1 Penempatan dana pada instrumen AT 1 dan/atau Tier 2 pada bank lain - - - -
a. Giro 3.242 24.009 3.242 24.009
LABA/ RUGI OPERASIONAL 692.399 959.579 701.686 961.080 2 Modal Inti Tambahan / Additional Tier 1 (AT 1)
b. Tabungan 2.091.939 2.197.988 2.091.939 2.197.988
PENDAPATAN DAN BEBAN NON OPERASIONAL 2.1 Instrumen yang memenuhi persyaratan AT-1 - - - -
2 Dana investasi non profit sharing
1 Keuntungan/ kerugian penjualan aset tetap dan inventaris 3.509 1.348 3.509 1.348 2.2 Agio / disagio (+/-) - - - -
a. Giro - - - -
2 Pendapatan/ beban non operasional lainnya (917) (162) (921) (185) 2.3 Faktor Pengurang Modal Inti Tambahan
b. Tabungan 1.114.913 890.066 1.114.542 889.954
LABA/ RUGI NON OPERASIONAL 2.592 1.186 2.588 1.163 2.3.1 Penempatan dana pada instrumen AT 1 dan/atau Tier 2 pada bank lain - - - -
c. Deposito 8.549.866 9.030.866 8.549.866 9.030.866 II. Modal Pelengkap (Tier 2)
LABA/ RUGI TAHUN BERJALAN SEBELUM PAJAK 694.991 960.765 704.274 962.243
3 Uang elektronik - - - - - - - -
Pajak penghasilan 1 Instrumen modal dalam bentuk saham atau lainnya yang memenuhi persyaratan Tier 2
4 Liabilitas kepada Bank Indonesia - - - - 2 Agio / disagio - - - -
a. Taksiran pajak tahun berjalan -/- (86.145) (193.197) (86.145) (193.196)
5 Liabilitas kepada bank lain - - - - 3 Cadangan umum PPA atas aset produktif yang wajib dibentuk (paling tinggi 1,25% ATMR Risiko Kredit) 96.652 98.323 110.636 112.199
b. Pendapatan (beban) pajak tangguhan (64.876) (17.091) (65.928) (16.515)
6 Liabilitas spot dan forward - - - - 4 Cadangan tujuan - - - -
LABA/ RUGI BERSIH TAHUN BERJALAN 543.970 750.477 552.201 752.532
7 Surat berharga diterbitkan - - - - 5 Faktor Pengurang Modal Pelengkap
LABA/ RUGI KEPENTINGAN MINORITAS 82 21
8 Liabilitas akseptasi - - - - 5.1 Sinking Fund - - - -
PENGHASILAN KOMPREHENSIF LAIN 5.2 Penempatan dana pada instrumen Tier 2 pada bank lain - - - -
9 Pembiayaan yang diterima - - - -
1 Pos-pos yang tidak akan direklasifikasi ke laba rugi TOTAL MODAL 8.084.765 8.413.003 7.851.031 8.162.774
10 Setoran jaminan - - - -
a. Keuntungan yang berasal dari revaluasi aset tetap - - - - 30 Juni 2024 30 Juni 2023 30 Juni 2024 30 Juni 2023
11 Liabilitas antar kantor - - - -
Tidak Diaudit Tidak Diaudit Tidak Diaudit Tidak Diaudit
b. Keuntungan/kerugian yang berasal dari pengukuran kembali atas KETERANGAN KETERANGAN
12 Liabilitas lainnya 475.524 515.313 475.563 515.416 - (93) - (93) INDIVIDUAL KONSOLIDASI INDIVIDUAL KONSOLIDASI INDIVIDUAL KONSOLIDASI INDIVIDUAL KONSOLIDASI
program pensiun manfaat pasti
13 Dana investasi profit sharing - - - -
c. Lainnya - - - -
ASET TERTIMBANG MENURUT RISIKO RASIO KPMM
14 Kepentingan minoritas (minority interest) 3.211 3.129 2 Pos-pos yang akan direklasifikasi ke laba rugi
TOTAL LIABILITAS 12.235.484 12.658.242 12.238.363 12.661.362 ATMR RISIKO KREDIT 7.451.522 7.586.448 8.710.535 8.837.190 Rasio CET 1 (%) 48,01% 49,55% 46,06% 47,55%
a. Keuntungan/kerugian yang berasal dari penyesuaian akibat
- - - - ATMR RISIKO PASAR - - - - Rasio Tier 1 (%) 48,01% 49,55% 46,06% 47,55%
EKUITAS penjabaran laporan keuangan dalam mata uang asing
15 Modal disetor b. Keuntungan/kerugian yang berasal dari peningkatan nilai wajar ATMR RISIKO OPERASIONAL 9.185.583 9.194.553 8.092.909 8.095.128 Rasio Tier 2 (%) 0,58% 0,59% 0,66% 0,66%
(MTM) aset keuangan instrumen ekuitas yang diukur pada nilai (83) 5 (83) 5
a. Modal dasar 2.750.000 2.750.000 2.750.000 2.750.000 TOTAL ATMR 16.637.105 16.781.001 16.803.444 16.932.318 Rasio KPMM (%) 48,59% 50,13% 46,72% 48,21%
wajar melalui penghasilan komprehensif lainnya
b. Modal yang belum disetor -/- (1.979.630) (1.979.630) (1.979.630) (1.979.630) RASIO KPMM SESUAI PROFIL RISIKO (%) 9,18% 9,18% 9,17% 9,17% CET 1 UNTUK BUFFER (%) 39,41% 40,95% 37,55% 39,04%
c. Lainnya - - - -
c. Saham yang dibeli kembali (treasury stock) -/- (24) (62) (24) (62) ALOKASI PEMENUHAN KPMM SESUAI PROSENTASE BUFFER YANG WAJIB DIPENUHI
PENGHASILAN KOMPREHENSIF LAIN TAHUN BERJALAN
(83) (88) (83) (88) PROFIL RISIKO OLEH BANK (%)
SETELAH PAJAK
16 Tambahan modal disetor
Dari CET 1 (%) 8,60% 8,59% 8,51% 8,51% Capital Conservation Buffer (%) 2,50% 2,50% 2,50% 2,50%
TOTAL LABA (RUGI) KOMPREHENSIF TAHUN BERJALAN 543.887 750.389 552.118 752.444
a. Agio 842.145 840.964 842.145 840.964
Dari AT 1 (%) 0,00% 0,00% 0,00% 0,00% Countercyclical Buffer (%) 0,00% 0,00% 0,00% 0,00%
b. Disagio -/- - - - - Laba/Rugi Bersih Tahun Berjalan yang Dapat Diatribusikan Kepada :
Dari Tier 2 (%) 0,58% 0,59% 0,66% 0,66% Capital Surcharge untuk Bank Sistemik (%) 0,00% 0,00% 0,00% 0,00%
c. Modal sumbangan - - - - Pemilik 543.970 750.477 552.119 752.511
d. Dana setoran modal - - - - Kepentingan Nonpengendali - - 82 21
TOTAL LABA/RUGI BERSIH TAHUN BERJALAN 543.970 750.477 552.201 752.532
CADANGAN KERUGIAN PENURUNAN NILAI DAN PENYISIHAN PENGHAPUSAN ASET
e. Lainnya 20.916 20.916 20.916 20.916 Tanggal 30 Juni 2024 dan 2023 (Dalam Jutaan Rupiah)
Laba/Rugi Komprehensif Tahun Berjalan yang Dapat Diatribusikan Kepada :
17 Penghasilan komprehensif lain
Pemilik 543.887 750.389 552.036 752.423 INDIVIDUAL
a. Keuntungan 38.286 38.370 38.286 38.370
Kepentingan Nonpengendali - - 82 21 No POS-POS 30 Juni 2024 30 Juni 2023
b. Kerugian - - - -
Tidak Diaudit Tidak Diaudit
TOTAL LABA/RUGI KOMPREHENSIF TAHUN BERJALAN 543.887 750.389 552.118 752.444
18 Cadangan
CKPN PPA wajib dibentuk CKPN PPA wajib dibentuk
DIVIDEN (540.397) (712.535) (540.397) (712.535)
a. Cadangan umum 145.000 125.000 145.000 125.000 Individual Kolektif Umum Khusus Individual Kolektif Umum Khusus
LABA BERSIH PER SAHAM 71 97 72 98
b. Cadangan tujuan - - - - 1 Penempatan pada bank lain - - 44 - - - 87 -
19 Laba/ rugi
LAPORAN KOMITMEN DAN KONTINJENSI TRIWULANAN 2 Tagihan spot dan forward - - - - - - - -
a. Tahun-tahun lalu 6.938.705 6.599.517 6.958.446 6.610.482 Tanggal 30 Juni 2024 dan 31 Desember 2023 (Dalam Jutaan Rupiah) 3 Surat berharga dimiliki - - 7.341 - - - 6.129 -
b. Tahun berjalan 543.970 1.071.723 552.119 1.080.499
INDIVIDUAL KONSOLIDASI 4 Tagihan akseptasi - - - - - - - -
c. Dividen yang dibayarkan -/- (540.397) (712.535) (540.397) (712.535) No POS-POS 30 Juni 2024 31 Des 2023 30 Juni 2024 31 Des 2023 5 Piutang murabahah - 926.541 96.182 63.973 - 834.522 111.339 143.709
TOTAL EKUITAS YANG DAPAT DIATRIBUSIKAN KEPADA PEMILIK 8.758.971 8.754.263 8.786.861 8.774.004 Tidak Diaudit Diaudit Tidak Diaudit Diaudit
6 Piutang istishna’ - - - - - - - -
TOTAL EKUITAS 8.758.971 8.754.263 8.786.861 8.774.004 I. TAGIHAN KOMITMEN
7 Piutang multijasa - - - - - - - -
1. Fasilitas pembiayaan yang belum ditarik - - - -
TOTAL LIABILITAS DAN EKUITAS 20.994.455 21.412.505 21.025.224 21.435.366 8 Piutang qardh - 25 1 25 - 73 4 69
2. Posisi valas yang akan diterima dari transaksi spot dan forward - - - -
9 Piutang Sewa - - - - - - - -
LAPORAN ARUS KAS KONSOLIDASIAN 3. Lainnya - - - -
10 Pembiayaan mudharabah - - - - - - - -
Tanggal 30 Juni 2024 dan 2023 (Dalam Jutaan Rupiah) II. KEWAJIBAN KOMITMEN
11 Pembiayaan musyarakah - 2.121 2.121 - - 470 470 -
1. Fasilitas pembiayaan yang belum ditarik
30 Juni 2024 30 Juni 2023 12 Pembiayaan lainnya - - - - - - - -
POS-POS
Tidak Diaudit Tidak Diaudit a. Committed - - - -
13 Penyertaan modal - - 2.970 - - - 2.970 -
ARUS KAS DARI AKTIVITAS OPERASI b. Uncommitted 92.000 - 92.000 -
14 Komitmen dan Kontinjensi - - - - - - - -
2. Irrevocable L/C yang masih berjalan - - - -
Penerimaan pendapatan dari pengelolaan dana 2.708.639 2.832.566
Pembayaran bagi hasil dana syirkah temporer (257.788) (233.481)
3. Posisi valas yang akan diserahkan untuk transaksi spot dan forward - - - - LAPORAN TRANSAKSI SPOT DAN FORWARD TRIWULANAN
4. Lainnya - - - -
Tanggal 30 Juni 2024 Tidak Diaudit (Dalam Jutaan Rupiah)
Penerimaan pendapatan administrasi 4.300 2.433
III. TAGIHAN KONTINJENSI INDIVIDUAL
Penerimaan dari piutang murabahah yang dihapusbukukan 39.906 49.087
1. Garansi yang diterima - - - - No TRANSAKSI Tujuan Tagihan dan Liabilitas
Pembayaran beban tenaga kerja (802.632) (768.154) Nominal
2. Pendapatan dalam penyelesaian Bukan Hedging Hedging Tagihan Liabilitas
Pembayaran beban usaha lainnya (1.313.046) (864.099)
a. Murabahah 41.472 44.738 41.472 44.738 A Terkait dengan Nilai Tukar
Pembayaran terkait pendapatan (beban) non-operasional - bersih (936) (7.662)
b. Istishna' - - - - 1 Spot - - - - -
Pembayaran pajak penghasilan badan (99.426) (191.347) c. Sewa - - - - 2 Forward - - - - -
Arus kas sebelum perubahan dalam aset dan liabilitas operasi 279.017 819.343 d. Bagi hasil - - - - 3 Lainnya - - - - -
Perubahan dalam aset operasi, liabilitas operasi dan dana syirkah temporer: e. Lainnya - 1 - 1 B Lainnya - - - - -
Penurunan (kenaikan) aset operasi : 3. Lainnya - - - - JUMLAH - - - - -
Penempatan pada Bank Indonesia dan bank lain - - IV. KEWAJIBAN KONTINJENSI
Piutang murabahah 1.132.276 (578.236) 1. Garansi yang diberikan - - - - LAPORAN DISTRIBUSI BAGI HASIL TRIWULANAN
Tanggal 30 Juni 2024 Tidak Diaudit (Dalam Jutaan Rupiah)
Pembiayaan musyarakah (192.399) 13.255 2. Lainnya - - - -
Net Revenue Sharing
Pinjaman qardh 380 2.362
Aset lain-lain (3.973) (35.627) LAPORAN RASIO KEUANGAN TRIWULANAN Porsi Pemilik Dana
Tanggal 30 Juni 2024 dan 2023 Jenis Penghimpunan Dana Saldo Pendapatan yang
Kenaikan (penurunan) liabilitas operasi:
Rata-rata akan dibagihasilkan
30 Juni 2024 30 Juni 2023 Indikasi Rate
Nisbah (%) Jumlah Bagi Hasil
Liabilitas segera 6.256 5.056 No POS-POS of Return (%)
Tidak Diaudit Tidak Diaudit
Simpanan nasabah (126.816) 39.399 A B C D E
Rasio Kinerja
Liabilitas lain-lain 27.466 15.717 1 Liabilitas Kepada Bank Lain - - 0,00% - 0,00%
1 Kewajiban Penyediaan Modal Minimun (KPMM) 48,59% 46,72%
Hak minoritas - - 2 Giro Mudharabah
2 Aset produktif bermasalah dan aset non produktif bermasalah terhadap total aset produktif dan aset non produktif 1,63% 1,86%
a. Bank - - 0,00% - 0,00%
Kenaikan dana syirkah temporer (256.412) 293.946 3 Aset produktif bermasalah terhadap total aset produktif 1,63% 1,86%
Arus kas bersih diperoleh dari aktivitas operasi 865.795 575.215 b. Non Bank - - 0,00% - 0,00%
4 Cadangan Kerugian Penurunan Nilai (CKPN) aset keuangan terhadap aset produktif 4,74% 4,27%
3 Tabungan Mudharabah
ARUS KAS DARI AKTIVITAS INVESTASI 5 Non Performing Financing (NPF) gross 3,05% 3,01%
a. Bank - - 0,00% - 0,00%
Hasil penjualan aset tetap 3.555 8.808 6 Non Performing Financing (NPF) net 0,02% 0,47%
b. Non Bank 880.939 39.140 1,00% 392 0,54%
Pembelian aset tetap (39.745) (43.144) 7 Return On Assets (ROA) 6,54% 8,81%
4 Deposito Mudharabah
8 Return On Equity (ROE) 13,77% 19,19%
Pembelian aset tak berwujud (32.406) (56.793)
a. Bank
9 Net Imbalan (NI) 24,82% 25,78%
Pembelian surat berharga (4.100.331) (3.159.264) - 1 Bulan - - 0,00% - 0,00%
10 Net Operating Margin (NOM) 6,59% 9,13%
Penjualan surat berharga 2.097.112 2.967.842 - 3 Bulan - - 0,00% - 0,00%
11 Beban Operasional terhadap Pendapatan Operasional (BOPO) 74,97% 66,55%
Arus kas bersih digunakan untuk aktivitas investasi (2.071.815) (282.551) - 6 Bulan - - 0,00% - 0,00%
12 Cost to Income Ratio (CIR) 43,63% 37,71%
ARUS KAS DARI AKTIVITAS PENDANAAN - 12 Bulan - - 0,00% - 0,00%
13 Pembiayaan bagi hasil terhadap total pembiayaan 2,03% 0,39%
Pembayaran dari pinjaman yang diterima - (100.000) b. Non Bank
14 Financing to Deposit Ratio (FDR) 88,84% 97,64%
Pembayaran dividen (525.231) (681.151) - 1 Bulan 6.956.515 309.073 9,16% 31.572 5,52%
Kepatuhan (Compliance)
Pembayaran pajak dividen (15.166) (31.384) - 3 Bulan 1.628.856 72.369 9,17% 7.272 5,43%
1 a. Persentase Pelanggaran BMPD
Arus kas bersih digunakan untuk aktivitas pendanaan (540.397) (812.535) - 6 Bulan 315.290 14.008 8,43% 993 3,83%
i. Pihak Terkait 0,00% 0,00%
KENAIKAN BERSIH KAS DAN SETARA KAS (1.746.417) (519.871) 12 Bulan 25.319 1.125 8,96% 56 2,70%
ii. Pihak Tidak Terkait 0,00% 0,00%
5 Pembiayaan yang Diterima - - 0,00% - 0,00%
KAS DAN SETARA KAS AWAL TAHUN 4.260.714 4.143.991 b. Persentase Pelampauan BMPD
Jumlah 9.806.919 435.715 40.285
KAS DAN SETARA KAS AKHIR TAHUN 2.514.297 3.624.120 i. Pihak Terkait 0,00% 0,00%
ii. Pihak Tidak Terkait 0,00% 0,00% Saldo Rata-rata Pendapatan yang Diterima
Kas dan setara kas akhir tahun terdiri dari: Jenis Penyaluran Dana
2 Giro Wajib Minimum (GWM)
Kas 405.102 754.602 A B
a. GWM rupiah 6,15% 5,89% 1 Penempatan pada Bank Lain 9.093.288 25.332
Giro pada Bank Indonesia 755.137 757.234
i. Harian 0,00% 0,00% 2 Piutang Murabahah
Giro pada bank lain 6.584 9.878
ii. Rata-rata 6,15% 5,89% a. Bank - -
Penempatan pada Bank Indonesia - 330.000
b. GWM valuta asing (Harian) 0,00% 0,00% b. Non Bank 10.658.615 365.345
Penempatan pada Bank Lain 242.500 234.500
3 Piutang Istishna
3 Posisi Devisa Neto (PDN) secara keseluruhan 0,00% 0,00%
Investasi pada surat berharga 1.104.974 1.537.906 a. Bank - -
b. Non Bank - -
LAPORAN KUALITAS ASET PRODUKTIF DAN INFORMASI LAINNYA 4 Piutang Multijasa
Tanggal 30 Juni 2024 dan 2023 (Dalam Jutaan Rupiah)
a. Bank - -
INDIVIDUAL b. Non Bank - -
5 Pembiayaan Gadai
No POS-POS 30 Juni 2024 30 Juni 2023
Tidak Diaudit Tidak Diaudit a. Bank - -
L DPK KL D M JUMLAH L DPK KL D M JUMLAH b. Non Bank - -
I. PIHAK TERKAIT 6 Pembiayaan Mudharabah
1 Penempatan pada bank lain a. Bank - -
b. Non Bank - -
a. Rupiah 3.354 - - - - 3.354 7.748 - - - - 7.748
7 Pembiayaan Musyarakah
b. Valuta asing - - - - - - - - - - - -
a. Bank - -
2 Tagihan spot dan forward
b. Non Bank 7.498 55
a. Rupiah - - - - - - - - - - - - 8 Pembiayaan Sewa
b. Valuta asing - - - - - - - - - - - - a. Bank - -
3 Surat berharga dimiliki b. Non Bank - -
9 Pembiayaan Lainnya
a. Rupiah - - - - - - - - - - - -
a. Bank - -
b. Valuta asing - - - - - - - - - - - -
b. Non Bank 197 -
4 Tagihan akseptasi - - - - - - - - - - - -
Jumlah 19.759.598 390.732
5 Pembiayaan berbasis piutang dan sewa
Profit Sharing
a Nasabah UMKM - - - - - - - - - - - -
Porsi Pemilik Dana
i. Rupiah - - - - - - - - - - - - Saldo Pendapatan yang akan
Jenis Penghimpunan Dana
Rata-rata dibagihasilkan Indikasi Rate
ii. Valuta asing - - - - - - - - - - - - Nisbah (%) Jumlah Bagi Hasil
of Return (%)
b. Bukan nasabah UMKM - - - - - - - - - - - - A B C D E
i. Rupiah - - - - - - - - - - - - 1 Liabilitas Kepada Bank Lain
ii. Valuta asing - - - - - - - - - - - - 2 Giro Mudharabah
a. Bank - - 0,00% - 0,00%
c. Pembiayaan yang direstrukturisasi
b. Non Bank - - 0,00% - 0,00%
i. Rupiah - - - - - - - - - - - -
3 Tabungan Mudharabah
ii. Valuta asing - - - - - - - - - - - -
a. Bank - - 0,00% - 0,00%
6 Pembiayaan bagi hasil b. Non Bank - - 0,00% - 0,00%
a. Nasabah UMKM - - - - - - - - - - - - 4 Deposito Mudharabah
i. Rupiah - - - - - - - - - - - - a. Bank
- 1 Bulan - - 0,00% - 0,00%
ii. Valuta asing - - - - - - - - - - - -
- 3 Bulan - - 0,00% - 0,00%
b. Bukan nasabah UMKM
- 6 Bulan - - 0,00% - 0,00%
i. Rupiah - - - - - - - - - - - -
- 12 Bulan - - 0,00% - 0,00%
ii. Valuta asing - - - - - - - - - - - -
b. Non Bank
c. Pembiayaan yang direstrukturisasi - 1 Bulan - - 0,00% - 0,00%
i. Rupiah - - - - - - - - - - - - - 3 Bulan - - 0,00% - 0,00%
ii. Valuta asing - - - - - - - - - - - - - 6 Bulan - - 0,00% - 0,00%
12 Bulan - - 0,00% - 0,00%
7 Penyertaan modal 297.000 - - - - 297.000 297.000 - - - - 297.000
5 Pembiayaan yang Diterima - - 0,00% - 0,00%
8 Komitmen dan kontinjensi
Jumlah - - -
a. Rupiah - - - - - - - - - - - -
Saldo Rata-rata Pendapatan yang Diterima
b. Valuta asing - - - - - - - - - - - - Jenis Penyaluran Dana
A B
II. PIHAK TIDAK TERKAIT
1 Penempatan pada Bank Lain - -
1 Penempatan pada bank lain
2 Piutang Murabahah
a. Rupiah 1.023 - - - - 1.023 975 - - - - 975 - -
a. Bank
b. Valuta asing - - - - - - - - - - - - b. Non Bank - -
2 Tagihan spot dan forward 3 Piutang Istishna
a. Rupiah - - - - - - - - - - - - a. Bank - -
b. Non Bank - -
b. Valuta asing - - - - - - - - - - - -
4 Piutang Multijasa
3 Surat berharga dimiliki
a. Bank - -
a. Rupiah 8.844.267 - - - - 8.844.267 6.823.287 - - - - 6.823.287
b. Non Bank - -
b. Valuta asing - - - - - - - - - - - - 5 Pembiayaan Gadai
4 Tagihan akseptasi - - - - - - - - - - - - a. Bank - -
5 Pembiayaan berbasis piutang dan sewa b. Non Bank - -
a Nasabah UMKM 6 Pembiayaan Mudharabah
a. Bank - -
i. Rupiah 9.589.230 298.720 314.211 3.785 533 10.206.479 11.108.841 544.480 262.372 5.340 96.535 12.017.568
b. Non Bank - -
ii. Valuta asing - - - - - - - - - - - -
7 Pembiayaan Musyarakah
b. Bukan nasabah UMKM
a. Bank - -
i. Rupiah 29.055 1 1 - - 29.057 25.467 25 2 - - 25.494 - -
b. Non Bank
ii. Valuta asing - - - - - - - - - - - - 8 Pembiayaan Sewa
c. Pembiayaan yang direstrukturisasi a. Bank - -
b. Non Bank - -
i. Rupiah 320.738 12.613 3.978 690 23 338.042 782.873 193.093 77.306 3.351 71.847 1.128.470
9 Pembiayaan Lainnya
ii. Valuta asing - - - - - - - - - - - -
a. Bank - -
6 Pembiayaan bagi hasil - - - - - - - - - - - -
b. Non Bank - -
a. Nasabah UMKM - -
Jumlah
i. Rupiah - - - - - - - - - - - -
ii. Valuta asing - - - - - - - - - - - - LAPORAN SUMBER DAN PENYALURAN DANA ZAKAT DAN WAKAF
b. Bukan nasabah UMKM
Tanggal 30 Juni 2024 dan 31 Desember 2023 (Dalam Jutaan Rupiah)
30 Juni 2024 31 Desember 2023
i. Rupiah 212.068 - - - - 212.068 47.020 - - - - 47.020 No URAIAN
Tidak Diaudit Diaudit
ii. Valuta asing - - - - - - - - - - - -
A Sumber dan Penyaluran Dana Zakat
c. Pembiayaan yang direstrukturisasi
1 Penerimaan dana zakat yang berasal dari:
i. Rupiah - - - - - - - - - - - - a. Intern BUS - -
ii. Valuta asing - - - - - - - - - - - - b. Ekstern BUS - -
7 Penyertaan modal - - - - - - - - - - - - Total penerimaan - -
2 Penyaluran dana zakat kepada entitas pengelola zakat
8 Komitmen dan kontinjensi
a. Lembaga amil zakat - -
a. Rupiah - - - - - - - - - - - -
b. Badan amil zakat - -
b. Valuta asing - - - - - - - - - - - -
Total penyaluran - -
III. INFORMASI LAIN
1 Total aset bank yang dijaminkan: B Sumber dan Penyaluran Dana Wakaf
a. Pada Bank Indonesia - - 1 Penerimaan dana wakaf yang berasal dari:
b. Pada pihak lain - - a. Intern BUS - -
b. Ekstern BUS - -
2 Agunan yang diambil alih - -
Total penerimaan - -
Catatan: 2 Penyaluran dana wakaf kepada entitas pengelola wakaf
1. Penyajian laporan keuangan publikasi ini diterbitkan guna memenuhi Peraturan Otoritas Jasa Keuangan No. 37/POJK.03/2019 tanggal 20 Desember 2019 tentang “Transparansi dan Publikasi Laporan Bank” dan Surat Edaran Otoritas Jasa keuangan No. a. Badan Wakaf Indonesia - -
10/SEOJK.03/2020 tentang “Transparansi dan Publikasi Laporan Bank Umum Syariah dan Unit Usaha Syariah”. Serta guna memenuhi Peraturan No. VIII.G.7, Salinan Keputusan Ketua Badan Pengawas Pasar Modal & Lembaga Keuangan No. Kep-347/ b. Nadzir Lain - -
c. … - -
BL/2012 tanggal 25 Juni 2012 tentang Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik.
d. Lain-lain - -
2. Informasi Laporan Keuangan Publikasi untuk tahun yang berakhir pada tanggal 31 Desember 2023 di atas disusun berdasarkan Laporan Keuangan PT Bank BTPN Syariah Tbk. untuk tahun yang berakhir pada tanggal 31 Desember 2023 yang telah
Total penyaluran - -
diaudit oleh Kantor Akuntan Publik Siddharta Widjaja & Rekan dengan rekan penanggung jawab Novie, S.E., CPA dengan opini tanpa modifikasian dalam laporannya tertanggal 07 Februari 2024.
3. Untuk komparatif dengan angka Juni 2024 maka pada Laporan Posisi Keuangan Desember 2023 pos Deviden yang Dibayarkan disajikan tersendiri sebagai bagian dari Ekuitas. LAPORAN SUMBER DAN PENGGUNAAN DANA KEBAJIKAN
Tanggal 30 Juni 2024 dan 31 Desember 2023 (Dalam Jutaan Rupiah)
DIREKSI, DEWAN KOMISARIS, DAN DEWAN PENGAWAS SYARIAH PEMEGANG SAHAM 30 Juni 2024 31 Desember 2023
No URAIAN
Tidak Diaudit Diaudit
Direksi : I. Pemegang Saham Pengendali (PSP) : 1. Saldo awal dana kebajikan 3.409 2.404
• Direktur Utama : Hadi Wibowo PT Bank BTPN Tbk. 70,00%
2. Penerimaan dana kebajikan
• Direktur Kepatuhan : Arief Ismail Pemegang Saham Pengendali Terakhir : Sumitomo Mitsui Financial Group
• Direktur : Fachmy Achmad melalui Sumitomo Mitsui Banking Corporation a. Infak dan sedekah - -
• Direktur : Dwiyono Bayu Winantio II. Masyarakat lainnya masing-masing (≤ 5%) : 30,00% b. Pengembalian dana kebajikan produktif - -
• Direktur : Dewi Nuzulianti c. Denda 16 52
Dewan Komisaris :
d. Penerimaan non halal 67 1.323
• Komisaris Utama/Independen : Kemal Azis Stamboel
e. Lainnya
• Komisaris Independen : Mulya Effendi Siregar
• Komisaris Independen : Dewie Pelitawati Total penerimaan 83 1.375
• Komisaris : Ongki Wanadjati Dana 3. Penggunaan dana kebajikan
Dewan Pengawas Syariah : a. Dana kebajikan produktif - -
• Ketua : H. Ikhwan Abidin, MA
b. Sumbangan - -
• Anggota : H. Muhamad Faiz, MA
c. Penggunaan lainnya untuk kepentingan umum 478 370
Total penggunaan 478 370
Jakarta, 26 Juli 2024 4. Kenaikan/ penurunan sumber dana kebajikan (395) 1.005
S.E. & O 5. Saldo akhir dana kebajikan 3.014 3.409
Direksi,
Hadi Wibowo Fachmy Ahmad
Direktur Utama Direktur
Page 3
STATEMENT OF FINANCIAL
PT Bank BTPN Syariah Tbk.
30 June 2024
STATEMENT OF FINANCIAL POSITION STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME CALCULATION OF CAPITAL ADEQUACY RATIO
As of 30 June 2024 and 31 December 2023 (in Millions of Rupiah) For The Periodes Ended 30 June 2024 and 2023 As of 30 June 2024 and 2023 (in Millions of Rupiah)
(in Millions of Rupiah, except net income per share)
INDIVIDUAL CONSOLIDATION INDIVIDUAL CONSOLIDATION 30 June 2024 30 June 2023
No DESCRIPTION 30 June 2024 31 Dec 2023 30 June 2024 31 Dec 2023 No DESCRIPTION 30 June 2024 30 June 2023 30 June 2024 30 June 2023 No COMPONENTS OF CAPITAL Unaudited Unaudited
Unaudited Audited Unaudited Audited Unaudited Unaudited Unaudited Unaudited INDIVIDUAL CONSOLIDATION INDIVIDUAL CONSOLIDATION
ASSETS OPERATING INCOME AND EXPENSES I. Core Capital (Tier 1)
A. Income & Expenses from Fund Management as Mudharib 1 Common Equity Tier 1 (CET 1)
1 Cash 405.102 497.153 405.102 497.153
1 Income from Fund Management as Mudharib 2.731.082 2.826.888 2.736.857 2.831.942 1.1 Paid-in capital (net of treasury stock) 770.346 770.346 770.308 770.308
2 Placements with Bank Indonesia 755.137 763.443 755.137 763.443
a. Income from receivables 1.2 Reserve additional capital
3 Placements with other Banks 4.377 4.715 249.084 245.119
i. Murabahah 2.460.980 2.612.615 2.460.980 2.612.615 1.2.1 Additional factor
4 Spot and forward receivables - - - -
ii. Istishna' - - - - 1.2.1.1 Other comprehensive income
5 Investments in marketable securities 8.844.267 8.491.180 8.929.416 8.571.244
iii. Multiservices ijarah - - - - 1.2.1.1.1 Excess adjustment due to financial statement translation - - - -
6 Securities purchased under resale agreements (reverse repo) - - - -
iv. Ujrah - - - - 1.2.1.1.2 Potential gain due to increases of fair value of financial assets classified as fair value through other 60 60 68 68
7 Acceptance receivables - - - - comprehensive income
v. Others - 182 - 182
8 Receivables 1.2.1.1.3 Surplus of fixed assets revaluation 5.239 5.239 5.239 5.239
b. Income from Financing
a. Murabahah receivables 10.235.386 11.367.662 10.235.386 11.367.662 1.2.1.2 Other disclosed reserves
i. Mudharabah - - - -
b. Istishna’ receivables - - - - 1.2.1.2.1 Agio 880.356 880.356 879.174 879.174
ii. Musyarakah 628 2.986 628 2.986 1.2.1.2.2 General reserves 145.000 145.000 125.000 125.000
c. Multiservices ijarah receivables - - - -
iii. Others - - - - 1.2.1.2.3 Previous years profit after tax 6.360.097 6.379.838 5.848.773 5.859.738
d. Funds of qardh 150 530 150 530
c. Income from ijarah - - - - 1.2.1.2.4 Current year profit after tax 543.970 552.119 750.477 752.511
e. Ijarah receivables - - - -
d. Others 269.474 211.105 275.249 216.159 1.2.1.2.5 Funds for paid-up capital - - - -
9 Profit sharing financing
2 Profit Sharing for Investors -/- (256.011) (234.920) (256.004) (234.913) 1.2.1.2.6 Capital contribution - - - -
a. Mudharabah - - - -
a. Non profit sharing (256.011) (234.920) (256.004) (234.913) 1.2.1.2.7 Warrants issued - - - -
b. Musyarakah 212.068 19.669 212.068 19.669
b. Profit sharing - - - - 1.2.1.2.8 Stock options issued for stock-based compensation program - - - -
c. Others - - - -
3 Net Income from Fund Management as Mudharib 2.475.071 2.591.968 2.480.853 2.597.029 1.2.2 Deduction factor
10 Asset acquired for Ijarah - - - -
B. Operating Income and Expenses other than as Mudharib 1.2.2.1 Other comprehensive expense
11 Investment in share 297.000 297.000 - - 1.2.2.1.1 Negative adjustment due to financial statement translation - - - -
Gain/Loss from increase/decrease in fair value of financial assets - - - -
1
12 Other financial assets 268.620 240.402 268.620 240.402 1.2.2.1.2 Potential losses due to impairment of fair value of financial assets classified as fair value through other - - - -
13 Allowance for impairment on financial assets -/- (928.687) (1.213.916) (929.113) (1.213.916) comprehensive income
Gain/Loss from decrease/increase in fair value of financial liabilities - - - -
2
1.2.2.2 Other disclosed reserves
14 Salam - - - -
3 Gain/Loss on sale of financial assets - - - - 1.2.2.2.1 Disagio - - - -
15 Istishna' assets in progress - - - -
4 Gain/Loss on spot and forward transactions (realised) - - - - 1.2.2.2.2 Previous years loss after tax that can be counted - - - -
Istishna' term -/- - - - -
5 Gain/Loss on investment under equity method - - - - 1.2.2.2.3 Current year loss after tax - - - -
16 Inventory - - - -
6 Gain/Loss on foreign exchange translation - - 5.115 (3.007) 1.2.2.2.4 Negative differences between regulatory provision and allowance for impairment losses of earning asset - - - -
17 Intangible assets 210.591 210.744 210.591 210.744
7 Bank income as mudharib in mudharabah muqayyadah - - - - 1.2.2.2.5 Negative differences on adjustment of fair value on financial instrument in the Trading Book - - - -
18 Fixed assets and equipments 370.641 376.224 370.657 376.242
1.2.2.2.6 Regulatory provision on non earning assets - - - -
8 Dividend Income - - - -
19 Non earning assets 1.3 Minority interest that can be counted
9 Commission/provision/fees and administration income 739 618 739 618
a. Abandoned property - - - - 1.4 Deduction factors of CET 1
10 Other income 34.093 40.658 34.093 40.658
b. Foreclosed collaterals - - - - 1.4.1 Deferred tax calculation (209.364) (207.687) (144.966) (144.785)
11 Wadiah bonus expenses -/- (300) (350) (300) (350)
c. Suspense Accounts - - - - 1.4.2 Goodwill - - - -
12 Impairment for financial asset -/- (722.313) (680.484) (722.739) (680.484)
d. Interoffice assets - - - - 1.4.3 Investments in share calculated as deduction (210.591) (210.591) (196.678) (196.678)
13 Losses related to operational risks -/- (4.036) (3.691) (4.036) (3.691)
20 Other assets 319.803 357.699 318.126 357.074 1.4.4 Shortfall on the capital of insurance subsidiaries (297.000) - (297.000) -
14 Impairment for non financial assets -/- - - - -
TOTAL ASSETS 20.994.455 21.412.505 21.025.224 21.435.366 1.4.5 Securitisation exposure - - - -
15 Salaries and employee benefits -/- (709.330) (648.251) (710.406) (648.551)
LIABILITIES AND EQUITIES 1.4.6 Eksposur sekuritisasi - - - -
16 Promotion Expenses -/- (3.805) (3.809) (3.807) (3.809)
LIABILITIES 1.4.7 Other deduction factor of CET 1
17 Other Expenses -/- (377.720) (337.080) (377.826) (337.333) 1.4.7.1 Investment on AT1 and/or Tier 2 instrument to other bank - - - -
1 Wadiah Deposits
Net Operating Income/Expenses (1.782.672) (1.632.389) (1.779.167) (1.635.949) 2 Additional Tier 1 (AT 1)
a. Demand Deposits 3.242 24.009 3.242 24.009
OPERATING INCOME/EXPENSES 692.399 959.579 701.686 961.080 - - - -
2.1 Instruments which comply with AT 1 regulations
b. Savings Deposits 2.091.939 2.197.988 2.091.939 2.197.988
NON-OPERATING INCOME/ EXPENSES 2.2 Agio / disagio (+/-) - - - -
2 Non-profit sharing investments
1 Gain/Loss from sale of fixed assets and equipment 3.509 1.348 3.509 1.348 2.3 Deduction factor of AT 1
a. Demand Deposits - - - -
2 Other non-operating income/expenses (917) (162) (921) (185) 2.3.1 Investment on AT 1 and/or Tier 2 instrument to other bank - - - -
b. Savings Deposits 1.114.913 890.066 1.114.542 889.954
NON-OPERATING INCOME/EXPENSES 2.592 1.186 2.588 1.163 II. Supplemental Capital (Tier 2)
c. Time Deposits 8.549.866 9.030.866 8.549.866 9.030.866
CURRENT YEAR PROFIT/LOSS BEFORE TAX 694.991 960.765 704.274 962.243 1 Capital instrument in the form of stock or others which comply with tier 2 requirements - - - -
3 Electronic Money - - - -
Income taxes 2 Agio/Disagio (+/-) - - - -
4 Liabilities to Bank Indonesia - - - -
a. Estimated current year tax -/- (86.145) (193.197) (86.145) (193.196) 3 General provision on earning assets (max. 1.25% Credit Risk - Weighted Assets) 96.652 98.323 110.636 112.199
5 Liabilities to Other Banks - - - - 4 Appropriated reserves - - - -
b. Deferred tax income/expenses (64.876) (17.091) (65.928) (16.515)
6 Spot and forward payables - - - - 5 Deduction supplemental capital
CURRENT YEAR NET PROFIT/LOSS 543.970 750.477 552.201 752.532
7 Marketable securities issued - - - - 5.1 Sinking Fund - - - -
MINORITY INTEREST PROFIT/LOSS 82 21
8 Acceptance liabilities - - - - 5.2 Investment on Tier 2 instrument to other bank - - - -
OTHER COMPREHENSIVE INCOME
9 Fund Borrowings - - - - TOTAL CAPITAL 8.084.765 8.413.003 7.851.031 8.162.774
1 Items that will not be reclassified to profit or loss
10 Guarantee deposit - - - -
a. Gain/Loss from revaluation of properties - - - - 30 June 2024 30 June 2023 30 June 2024 30 June 2023
11 Interoffice liabilities - - - - Unaudited Unaudited Unaudited Unaudited
b. Gain/Loss from remeasurement on defined benefit plan - (93) - (93) DESCRIPTION DESCRIPTION
12 Other liabilities 475.524 515.313 475.563 515.416 INDIVIDUAL CONSOLIDATION INDIVIDUAL CONSOLIDATION INDIVIDUAL CONSOLIDATION INDIVIDUAL CONSOLIDATION
c. Others - - - -
13 Profit sharing investment funds - - - -
2 Items that will be reclassified to profit or loss RISK WEIGHTED ASSETS RASIO KPMM
14 Minority interest 3.211 3.129
a. Gain/Loss from exchange difference on translation of foreign CREDIT RISK - WEIGHTED ASSETS 7.451.522 7.586.448 8.710.535 8.837.190 Rasio CET 1 (%) 48,01% 49,55% 46,06% 47,55%
- - - -
TOTAL LIABILITIES 12.235.484 12.658.242 12.238.363 12.661.362 currency financial statement
MARKET RISK - WEIGHTED ASSETS - - - - Rasio Tier 1 (%) 48,01% 49,55% 46,06% 47,55%
EQUITIES
b. Gain/Loss from changes of financial assets on measured at fair OPERATIONAL RISK - WEIGHTED ASSETS 9.185.583 9.194.553 8.092.909 8.095.128 Rasio Tier 2 (%) 0,58% 0,59% 0,66% 0,66%
(83) 5 (83) 5
15 Share capital value through other comprehensive income
TOTAL RISK WEIGHTED ASSETS 16.637.105 16.781.001 16.803.444 16.932.318 Rasio KPMM (%) 48,59% 50,13% 46,72% 48,21%
a. Authorized share capital 2.750.000 2.750.000 2.750.000 2.750.000 c. Others - - - - CAR BASED ON RISK PROFILE (%) 9,18% 9,18% 9,17% 9,17% 39,41% 40,95% 37,55% 39,04%
b. Unpaid-in capital -/- (1.979.630) (1.979.630) (1.979.630) (1.979.630) OTHER COMPREHENSIVE INCOME FOR THE YEAR AFTER TAX (83) (88) (83) (88) CAPITAL ALLOCATION FOR CAR BASED ON
c. Treasury stock -/- (24) (62) (24) (62) TOTAL OTHER COMPREHENSIVE INCOME FOR THE YEAR 543.887 750.389 552.118 752.444 RISK PROFILE
16 Additional paid-in capital Current Year Net Profit/Loss Attributable to : From CET 1 (%) 8,60% 8,59% 8,51% 8,51% Capital Conservation Buffer (%) 2,50% 2,50% 2,50% 2,50%
a. Agio 842.145 840.964 842.145 840.964 Owner 543.970 750.477 552.119 752.511 From AT 1 (%) 0,00% 0,00% 0,00% 0,00% Countercyclical Buffer (%) 0,00% 0,00% 0,00% 0,00%
b. Disagio -/- - - - - Non controlling interest - - 82 21 From Tier 2 (%) 0,58% 0,59% 0,66% 0,66% Capital Surcharge untuk Bank Sistemik (%) 0,00% 0,00% 0,00% 0,00%
c. Capital contribution - - - - TOTAL CURRENT YEAR NET PROFIT/LOSS 543.970 750.477 552.201 752.532
d. Fund for paid up capital - - - - Total Comprehensive Profit/Loss For The Year Attributable To : STATEMENT OF ALLOWANCE OF IMPAIRMENT OF LOSSES
e. Others 20.916 20.916 20.916 20.916 Owner 543.887 750.389 552.036 752.423 As of 30 June 2024 and 2023 (in Millions of Rupiah)
17 Other comprehensive income Non controlling interest - - 82 21
INDIVIDUAL
a. Gain 38.286 38.370 38.286 38.370 Total Comprehensive Profit/Loss For The Year 543.887 750.389 552.118 752.444
No DESCRIPTION 30 June 2024 30 June 2023
b. Loss -/- - - - - DIVIDEND (540.397) (712.535) (540.397) (712.535) Unaudited Unaudited
18 Reserve EARNINGS PER SHARE (in Rupiah) 71 97 72 98 Allowance for Impairment Regulatory Provision Allowance for Impairment Regulatory Provision
a. General reserve 145.000 125.000 145.000 125.000 Individual Collective General Specific Individual Collective General Specific
STATEMENT OF COMMITMENTS AND CONTINGENCIES
b. Appropriated reserve - - - - As of 30 June 2024 and 31 December 2023 1 Placements with other banks - - 44 - - - 87 -
(in Millions of Rupiah)
19 Profit / Loss 2 Spot and forward receivables - - - - - - - -
INDIVIDUAL CONSOLIDATION
a. Previous years 6.938.705 6.599.517 6.958.446 6.610.482 No DESCRIPTION 3 Securities - - 7.341 - - - 6.129 -
30 June 2024 31 Dec 2023 30 June 2024 31 Dec 2023
b. Current year 543.970 1.071.723 552.119 1.080.499 Unaudited Audited Unaudited Audited 4 Acceptance receivables - - - - - - - -
c. Dividens paid -/- (540.397) (712.535) (540.397) (712.535) I. COMMITMENT RECEIVABLES 5 Murabahah receivables - 926.541 96.182 63.973 - 834.522 111.339 143.709
TOTAL EQUITIES ATTRIBUTABLE TO OWNERS 8.758.971 8.754.263 8.786.861 8.774.004 1. Unused financing facilities - - - - 6 Istishna' receivables - - - - - - - -
TOTAL EQUITIES 8.758.971 8.754.263 8.786.861 8.774.004 2. Foreign currency positions to be received from spot and forward 7 Multi-services ijarah receivables - - - - - - - -
- - - -
transactions
TOTAL LIABILITIES AND EQUITIES 20.994.455 21.412.505 21.025.224 21.435.366 8 Funds of qardh - 25 1 25 - 73 4 69
3. Others - - - -
9 Ijarah receivables - - - - - - - -
II. COMMITMENT PAYABLES
CONSOLIDATED STATEMENTS OF CASH FLOWS 10 Mudharabah financing - - - - - - - -
1. Unused financing facilities
For The Priodes Ended 30 June 2024 and 2023 (in Millions of Rupiah) 11 Musyarakah financing - 2.121 2.121 - - 470 470 -
a. Committed - - - -
12 Other financing - - - - - - - -
30 June 2024 30 June 2023
DESCRIPTION b. Uncommitted 92.000 - 92.000 -
13 Investments in shares - - 2.970 - - - 2.970 -
Unaudited Unaudited
2. Outstanding irrevocable L/C - - - -
14 Commitments and contingencies - - - - - - - -
CASH FLOWS FROM OPERATING ACTIVITIES
3. Foreign currency positions to be submitted for spot and forward
- - - -
transactions
Receipts of income from fund management 2.708.639 2.832.566
STATEMENT OF SPOT AND FORWARD TRANSACTIONS
Payments of profit sharing for temporary syirkah funds (257.788) (233.481) 4. Others - - - - As of 30 June 2024 UnAudited (in Millions of Rupiah)
Receipts of administrative income 4.300 2.433 III. CONTINGENT RECEIVABLES
INDIVIDUAL
Receipts from recovery of written-off murabahah receivables 39.906 49.087 1. Guarantees received - - - -
No TRANSACTION Type Derivative Receivables & Payable
Payments of personnel expenses (802.632) (768.154) 2. Income from non performing financing Nominal
Non Hedging Hedging Receivables Payables
a. Murabahah 41.472 44.738 41.472 44.738
Payments of other operating expenses (1.313.046) (864.099) A Exchange Rate Related
b. Istishna' - - - -
Payments related with non-operating income (expenses) - net (936) (7.662) 1 Spot - - - - -
c. Ijarah - - - -
Payments of corporate income tax (99.426) (191.347) 2 Forward - - - - -
d. Profit Sharing - - - -
Cash flows before changes in operating assets and liabilities 279.017 819.343 3 Other - - - - -
e. Others - 1 - 1
B Other - - - - -
Changes in operating assets, operating liabilities and temporary syirkah funds:
3. Others - - - - TOTAL - - - - -
Decrease (increase) in operating assets:
IV. CONTINGENT LIABILITIES
Placements with Bank Indonesia and other banks - -
1. Guarantees issued - - - - STATEMENT OF PROFIT SHARING DISTRIBUTION
Murabahah receivables 1.132.276 (578.236) As of 30 June 2024 UnAudited (in Millions of Rupiah)
2. Others - - - -
Musyarakah financing (192.399) 13.255
Net Revenue Sharing
Funds of qardh 380 2.362 STATEMENT OF FINANCIAL RATIOS
Other assets (3.973) (35.627) As of 30 June 2024 and 2023 Fund Owners Portion
Types of Funds Average Income to be
Increase (decrease) in operating liabilities: 30 June 2024 30 June 2023 Balance Distributed
Rate of Return
No RATIOS Ratio (%) Total of Profit Sharing
Liabilities due immediately 6.256 5.056 Unaudited Unaudited Indication (%)
PERFORMANCE RATIOS A B C D E
Deposits from customers (126.816) 39.399
1 Capital Adequacy Ratio (CAR) 48,59% 46,72% 1 Liabilities to other banks - - 0,00% - 0,00%
Other liabilities 27.466 15.717
2 Non performing earning assets and non earning assets to total earning assets and non earning assets 1,63% 1,86% 2 Mudharabah demand deposits
Minority rights - -
3 Non performing earning assets to total earning assets 1,63% 1,86% a. Bank - - 0,00% - 0,00%
Increase in temporary syirkah funds (256.412) 293.946
4 Allowance for impairment on financial assets to earning assets 4,74% 4,27% b. Non Bank - - 0,00% - 0,00%
Net cash flows provided from operating activities 865.795 575.215
5 Non Performing Financing (NPF) gross 3,05% 3,01% 3 Mudharabah savings deposits
CASH FLOWS FROM INVESTING ACTIVITIES
6 Non Performing Financing (NPF) net 0,02% 0,47% a. Bank - - 0,00% - 0,00%
Proceeds from sale of fixed assets 3.555 8.808 7 Return On Assets (ROA) 6,54% 8,81% b. Non Bank 880.939 39.140 1,00% 392 0,54%
Purchase of fixed assets (39.745) (43.144) 8 Return On Equity (ROE) 13,77% 19,19% 4 Mudharabah time deposits
Purchase of intangible assets (32.406) (56.793) 9 Net Interest (NI) 24,82% 25,78% a. Bank
10 Net Operating Margin (NOM) 6,59% 9,13% - 1 Month - - 0,00% - 0,00%
Purchase of marketable securities (4.100.331) (3.159.264)
11 Operating Expenses to Operating Income (BOPO) 74,97% 66,55% - 3 Month - - 0,00% - 0,00%
Sale of marketable securities 2.097.112 2.967.842
12 Cost to Income Ratio (CIR) 43,63% 37,71% - 6 Month - - 0,00% - 0,00%
Net cash flows used in investing activities (2.071.815) (282.551)
13 Profit sharing financing to total financing 2,03% 0,39% - 12 Month - - 0,00% - 0,00%
CASH FLOWS FROM FINANCING ACTIVITIES
b. Non Bank
Payments from borrowings - (100.000) 14 Financing to Deposit Ratio (FDR) 88,84% 97,64%
- 1 Month 6.956.515 309.073 9,16% 31.572 5,52%
Payments of dividend (525.231) (681.151) Compliance
- 3 Month 1.628.856 72.369 9,17% 7.272 5,43%
1 a. Percentage violation of Legal Lending Limit (LLL)
Payments of tax on dividend (15.166) (31.384)
- 6 Month 315.290 14.008 8,43% 993 3,83%
Net cash flows used in financing activities (540.397) (812.535) i. Related parties 0,00% 0,00%
- 12 Month 25.319 1.125 8,96% 56 2,70%
NET INCREASE IN CASH AND CASH EQUIVALENTS (1.746.417) (519.871) ii. Non related parties 0,00% 0,00%
5 Marketable securities issued - - 0,00% - 0,00%
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE YEAR 4.260.714 4.143.991 b. Percentage of financing in excess of Legal Lending Limit (LLL)
TOTAL 9.806.919 435.715 40.285
CASH AND CASH EQUIVALENTS AT END OF THE YEAR 2.514.297 3.624.120 i. Related parties 0,00% 0,00%
Cash and cash equivalents consist of: ii. Non related parties 0,00% 0,00% Average Balance Retained Earnings
Type of Fund Distribution
Cash 405.102 754.602 2 Statutory reserve requirement A B
Current accounts with Bank Indonesia 755.137 757.234 a. GWM rupiah 6,15% 5,89% 1 Placements with other banks 9.093.288 25.332
Current accounts with other banks 6.584 9.878 i. Daily 0,00% 0,00% 2 Murabahah receivables
ii. Average 6,15% 5,89% a. Bank - -
Placements with Bank Indonesia - 330.000
b. GWM foreign currencies (Daily) 0,00% 0,00% b. Non Bank 10.658.615 365.345
Placements with other banks 242.500 234.500
3 Istishna’ receivables
Investments in marketable securities 1.104.974 1.537.906 3 Overall Net Open Position (NOP) 0,00% 0,00%
a. Bank - -
b. Non Bank - -
STATEMENT OF ASSETS QUALITY AND OTHER INFORMATION 4 Multiservices ijarah receivables
As of 30 June 2024 and 2023 (in Millions of Rupiah)
a. Bank - -
INDIVIDUAL b. Non Bank - -
5 Funds of qardh
30 June 2024 30 June 2023
No DESCRIPTION Unaudited Unaudited a. Bank - -
Current "Special "Sub Doubtful Loss Total Current "Special "Sub Doubtful Loss Total b. Non Bank - -
Mention" Standard" Mention" Standard" 6 Mudharabah financing
I. RELATED PARTIES a. Bank - -
1 Placements with other banks b. Non Bank - -
a. Rupiah 3.354 - - - - 3.354 7.748 - - - - 7.748 7 Musyarakah financing
a. Bank - -
b. Foreign currencies - - - - - - - - - - - -
b. Non Bank 7.498 55
2 Spot and forward receivables
8 Ijarah receivables
a. Rupiah - - - - - - - - - - - -
a. Bank - -
b. Foreign currencies - - - - - - - - - - - - b. Non Bank - -
3 Securities 9 Other financing
a. Rupiah - - - - - - - - - - - - a. Bank - -
b. Non Bank 197 -
b. Foreign currencies - - - - - - - - - - - -
TOTAL 19.759.598 390.732
4 Acceptance receivables - - - - - - - - - - - -
Profit Sharing
5 Receivables and ijarah
a Micro, small and medium enterprises (UMKM) - - - - - - - - - - - - Fund Owners Portion
Average Income to be
Types of Funds
i. Rupiah - - - - - - - - - - - - Balance Distributed
Rate of Return
Ratio (%) Total of Profit Sharing
Indication (%)
ii. Foreign currencies - - - - - - - - - - - -
A B C D E
b. Non Micro, small and medium enterprises (UMKM) - - - - - - - - - - - -
1 Liabilities to other banks
i. Rupiah - - - - - - - - - - - -
2 Mudharabah demand deposits
ii. Foreign currencies - - - - - - - - - - - - a. Bank - - 0,00% - 0,00%
c. Restructured loans b. Non Bank - - 0,00% - 0,00%
i. Rupiah - - - - - - - - - - - - 3 Mudharabah savings deposits
a. Bank - - 0,00% - 0,00%
ii. Foreign currencies - - - - - - - - - - - -
b. Non Bank - - 0,00% - 0,00%
6 Profit sharing financing
4 Mudharabah time deposits
a Micro, small and medium enterprises (UMKM) - - - - - - - - - - - -
a. Bank
i. Rupiah - - - - - - - - - - - - - 1 Month - - 0,00% - 0,00%
ii. Foreign currencies - - - - - - - - - - - - - 3 Month - - 0,00% - 0,00%
b. Non Micro, small and medium enterprises (UMKM) - 6 Month - - 0,00% - 0,00%
i. Rupiah - - - - - - - - - - - - - 12 Month - - 0,00% - 0,00%
b. Non Bank
ii. Foreign currencies - - - - - - - - - - - -
- 1 Month - - 0,00% - 0,00%
c. Restructured loans
- 3 Month - - 0,00% - 0,00%
i. Rupiah - - - - - - - - - - - -
- 6 Month - - 0,00% - 0,00%
ii. Foreign currencies - - - - - - - - - - - - - 12 Month - - 0,00% - 0,00%
7 Investment in share 297.000 - - - - 297.000 297.000 - - - - 297.000 5 Marketable securities issued - - 0,00% - 0,00%
TOTAL - - -
8 Commitments and contingencies
a. Rupiah - - - - - - - - - - - -
Average Balance Retained Earnings
b. Foreign currencies - - - - - - - - - - - -
Type of Fund Distribution
A B
II. NON-RELATED PARTIES
1 Placements with other banks - -
1 Placements with other banks 2 Murabahah receivables
a. Rupiah 1.023 - - - - 1.023 975 - - - - 975 a. Bank - -
b. Foreign currencies - - - - - - - - - - - - b. Non Bank - -
2 3 Istishna’ receivables
Spot and forward receivables
a. Bank - -
a. Rupiah - - - - - - - - - - - -
b. Non Bank - -
b. Foreign currencies - - - - - - - - - - - -
4 Multiservices ijarah receivables
3 Securities a. Bank - -
a. Rupiah 8.844.267 - - - - 8.844.267 6.823.287 - - - - 6.823.287 b. Non Bank - -
b. Foreign currencies - - - - - - - - - - - - 5 Funds of qardh
a. Bank - -
4 Acceptance receivables - - - - - - - - - - - -
b. Non Bank - -
5 Receivables and ijarah
6 Mudharabah financing
a Micro, small and medium enterprises (UMKM)
a. Bank - -
i. Rupiah 9.589.230 298.720 314.211 3.785 533 10.206.479 11.108.841 544.480 262.372 5.340 96.535 12.017.568
b. Non Bank - -
ii. Foreign currencies - - - - - - - - - - - - 7 Musyarakah financing
b. Non Micro, small and medium enterprises (UMKM) a. Bank - -
i. Rupiah 29.055 1 1 - - 29.057 25.467 25 2 - - 25.494 b. Non Bank - -
8 Ijarah receivables
ii. Foreign currencies - - - - - - - - - - - -
a. Bank - -
c. Restructured loans
b. Non Bank - -
i. Rupiah 320.738 12.613 3.978 690 23 338.042 782.873 193.093 77.306 3.351 71.847 1.128.470
9 Other financing
ii. Foreign currencies - - - - - - - - - - - - - -
a. Bank
6 Profit sharing financing - - - - - - - - - - - - b. Non Bank - -
a Micro, small and medium enterprises (UMKM) TOTAL - -
i. Rupiah - - - - - - - - - - - -
STATEMENT OF SOURCES AND DISTRIBUTION OF ZAKAT FUNDS
ii. Foreign currencies - - - - - - - - - - - - As of 30 June 2024 and 31 December 2023 (In Millions of Rupiah)
b. Non Micro, small and medium enterprises (UMKM)
30 June 2024 31 December 2023
No URAIAN Unaudited Audited
i. Rupiah 212.068 - - - - 212.068 47.020 - - - - 47.020
A Sources and distribution of zakat funds
ii. Foreign currencies - - - - - - - - - - - -
1 Sources of zakat funds :
c. Restructured loans
a. Internal bank - -
i. Rupiah - - - - - - - - - - - -
b.External bank - -
ii. Foreign currencies - - - - - - - - - - - -
Total receipt - -
7 Investment in share - - - - - - - - - - - - 2 Distribution of zakat funds distributed to other institutions
8 Commitments and contingencies a. Lembaga amil zakat - -
a. Rupiah - - - - - - - - - - - - b. Badan amil zakat - -
Total distribution - -
b. Foreign currencies - - - - - - - - - - - -
III. OTHER INFORMATIONS
B Sources and distribution of waqf funds
1 Bank assets pledge as collateral:
1 Sources of waqf funds:
a. To Bank Indonesia - -
a. Internal bank - -
b. To others parties - - b.External bank - -
2 Foreclosed collateral - - Total receipt - -
2 Distribution of waqf funds distributed to other institutions
Notes:
a. Badan Wakaf Indonesia - -
1. The presentation of this published financial report is published in order to comply with Regulation no. 37/POJK.03/2019 of the Financial Services Authority dated 20 December 2019 on “Transparency and Publication of Bank Reports” and Circular no. 10/
b. Other Institutions - -
SEOJK.03/2020 of the Financial Services Authority on “Transparency and Publication of Reports of Sharia Commercial Banks and Sharia Business Units”. And in order to comply with Regulation no. VIII.G.7, copy of the Decree of the Chairman of the Capital c. … - -
Market and Financial Institutions Supervisory Agency No. Kep-347/BL/2012 dated 25 June 2012 concerning the presentation and disclosure of financial reports of issuers or public companies. Others - -
2. The above published financial report information for the year ended 31 December 2023 has been prepared based on the financial report of PT Bank BTPN Syariah Tbk. for the year ended 31 December 2023 which has been audited by the auditing firm Total distribution - -
Siddharta Widjaja & Partners with the Partner in Charge Novie, S.E., CPA with an unqualified opinion in their report dated 07 February 2024.
3. For comparative purposes with the June 2024 figures the December 2023 Statement of Financial Position presents the Dividends Paid item separately as part of Equity. STATEMENT OF SOURCES AND DISTRIBUTION OF QARDHUL HASAN FUNDS
As of 30 June 2024 and 31 December 2023 (In Millions of Rupiah)
30 June 2024 31 December 2023
MANAGEMENT OF THE BANK AND SHARIA SUPERVISORY BOARD SHAREHOLDER No URAIAN Unaudited Audited
BOARD OF DIRECTORS : I. Ultimate shareholder : 1. Beginning balance of qardhul hasan funds 3.409 2.404
• President Director : Hadi Wibowo PT Bank BTPN Tbk. 70,00% 2. Sources of qardhul hasan funds
• Director of Compliance : Arief Ismail Ultimate Controlling Shareholder : Sumitomo Mitsui Financial Group a. Infaq and shadaqah - -
• Director : Fachmy Achmad Via Sumitomo Mitsui Banking Corporation
b. Qardhul hasan refund - -
• Director : Dwiyono Bayu Winantio II. Other Shareholders (≤ 5% each) : 30,00%
c. Penalty 16 52
• Director : Dewi Nuzulianti
BOARD OF COMMISSIONERS : d. Non-halal income 67 1.323
• President Commissioner/Independent : Kemal Azis Stamboel e. Others
• Independent Commissioner : Mulya Effendi Siregar Total receipt 83 1.375
• Independent Commissioner : Dewie Pelitawati
3. Uses of qardhul hasan funds
• Commissioner : Ongki Wanadjati Dana
a. Productive distribution - -
SHARIA SUPERVISORY BOARD :
• Chairman : H. Ikhwan Abidin, MA b. Donation - -
• Member : H. Muhamad Faiz, MA c. Others 478 370
Total distribution 478 370
4. Increase/(decrease) qardhul hasan funds (395) 1.005
Jakarta, 26 July 2024 5. Ending balance of qardhul hasan funds 3.014 3.409
S.E. & O
Board of Directors,
Hadi Wibowo Fachmy Ahmad
President Director Director
Names mentioned 30 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Bank Indonesia
p.2 ×12
unresolved
org
Bank Sistemik
p.2 ×2
unresolved
org
Wakaf Indonesia
p.2 ×2
unresolved
org
Bank Umum Syariah
p.2
unresolved
org
Pengawas Pasar Modal & Lembaga Keuangan
p.2
unresolved
org
Kantor Akuntan Publik Siddharta Widjaja & Rekan
p.2
unresolved
org
Kantor Akuntan Publik Siddharta Widjaja
p.2
unresolved
person
Novie
p.2
unresolved
—
PSP
· Pemegang Saham Pengendali
p.2
unresolved
org
Sumitomo Mitsui Banking Corporation
p.2
unresolved
—
a. Dana kebajikan produktif
p.2
unresolved
person
H. Muhamad Faiz
p.2 ×2
unresolved
org
Financial Services Authority
p.3 ×2
unresolved
org
Siddharta Widjaja & Partners
p.3
unresolved
person
Charge Novie
p.3
unresolved
org
Via Sumitomo Mitsui Banking Corporation
p.3
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