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PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA / AND ITS SUBSIDIARIES Laporan Keuangan Konsolidasian Interim Tanggal 31 Maret 2024 dan untuk periode Tiga Bulan Yang Berakhir pada Tanggal Tersebut ( Tidak Diaudit )/ Interim Consolidated Financial Statements As of March 31, 2024 For Three-Month Period Then Ended ( Unaudited )
Page 2
mPaninFinancial
SURAT PERNYATAAN DIREKSI DI RECTORS' STATEMENT LETTER
TENTANG RELATINGTO
TANGGUNG JAWAB ATAS THE RESPONSIBILITYON
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSALIDATEO MVAXCNL STATEMENTS
TANGGAL 31 MARET 2024(TIDAK DIAUDIT} AS OF MARCH 31,2024 (UNAUDTTED)
DAN UNTUK PERIODE TIGA BULAN AND FOR THE THREE.MONTH PERIOD THEN ENDED
YANG BERAKHIR PADA TANGGAL TERSEBUT PT PANIN FINANCIALTbK AND SUBSIDIARIES
PT PANIN FINANCIAL TbK DAN ENTITAS ANAKNYA
Kami yang bertandatangan di bawah ini. We, the undersigned:
1. Nama Bhindawati Gunawan 1 Name
AIamat Kantor Panin Life Center LantaiT, Jalan Letjend. S. Parman Kavling 91, Jakarta Office Address
.11420
Alamat Domisili Jl. Permata Hijau Blok J-1113, Grogol Utara, KebayoranLama Domicile
Jabatan Wakil Presiden Direktur/ Vice President Director Position
2. Nama P dskla Gabrielia Ciahaya Name
Alamat Kantor Panin Life Center Lantai 7, Jalan Letjend. S. Parman Kavling 91, Jakarta Office Address
r42A
Alamat Domisili Taman Harapan Baru Blok T 1415, Pejuang, Medan Satria Domicile
Jabatan Direktur/ Director Position
Menyatakan bahwa. Declare that:
1. Bertanggung jawab atas penyusunan dan penyajian 1. We are responsible for the prepantion and
laporan keuangan konsolidasian interim Perusahaan presentation of the Campany's and Subsidiaries'
dan Entitas Anak; i nteri m co nsol id ated fin ancial state ments ;
2. Laporan keuangan konsolidasian interim Perusahaan 2. The Company's and Subsidiaies'inteim consolidated
dan Entitas Anak telah disusun dan disajikan sesuai financial statements have been prepared and
dengan Standar Akuntansi Keu angan di lndonesia; presented in accordanee with lndonesian Financial
Accounting Standards;
3. a. Semua informasi dalam laporan keuangan 3. a. All information in the Company's and Subsidiaries'
konsolidasian interim Perusahaan dan Entitas interim consolidated f,nancial statements ls
Anak telah dimuat secara lengkap dan benar; complete and conect:
b. Laporan keuangan konsolidasian interim b.The Company's and Subsidiaries' inteim
Perusahaan dan Entitas Anak tidak mengandung consolidated financial statements do nat contain
informasi atau fakta material yang tidak benar, misteading mateial information of facts, and do not
dan tidak menghilangkan informasi atau fakta omit mateial information or facts;
material;
4. Beftanggung jawab atas sistem pengendalian internal 4. We are responsible forthe Company's intemal cantral
pada Perusahaan. sysfem.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement letter is made truthftlly.
Jakada, 17 ltAet2a241
May 17,2024
Wakil Presiden Direktur I Vice
PT PANIN FINANCIAL TbK
Gedung Panin Life , Jl Letjend S Parman Kav 91. )akaf,a 114?-0.
Telp : +62 215111523
Email . ptpaninfinancial@gmail.com
Page 3
Daftar Isi Table of Contents
Halaman /
Page
Surat pernyataan direksi Board of directors’ statement
Laporan posisi keuangan konsolidasian 1-4 Consolidated statement of financial position
Laporan laba rugi dan Consolidated statement of profit or loss and
penghasilan komprehensif lain konsolidasian 5-6 other comprehensive income
Laporan perubahan ekuitas konsolidasian 7 Consolidated statement of changes in equity
Laporan arus kas konsolidasian 8-9 Consolidated statement of cash flows
Catatan atas laporan keuangan konsolidasian 10-280 Consolidated notes to the financial statements
The original consolidated financial statement included
herein is in Indonesian language.
Page 4
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan 31 Maret 31 Desember
Notes 2024 2023
ASET ASSETS
Kas dan setara kas 2,4,41,42 18.744.230 20.940.789 Cash and cash equivalents
Kredit 5 Loans
Pihak Berelasi 1.322.246 1.350.018 Related parties
Pihak Ketiga 135.593.521 138.351.123 Third parties
Cadangan kerugian Allowance for
penurunan nilai (8.403.121) (8.202.868) impairment losses
Bersih 128.512.646 131.498.273 Net
Piutang s ewa pembiayaan 6 Finence lease receivab les
Pihak Ketiga 556.921 529.433 Third parties
Cadangan kerugian Allowance for
penurunan nilai (6.784) (953) impairment losses
Bersih 550.137 528.480 Net
Tagihan anjak piutang 6 Factoring receivab les
Pihak Ketiga 75.000 75.000 Third parties
Cadangan kerugian Allowance for
penurunan nilai (28.711) (30.951) impairment losses
Bersih 46.289 44.049 Net
Piutang pembiayaan konsumen 7 Consumer financing receivab les
Pihak Ketiga 8.954.431 8.614.493 Third parties
Cadangan kerugian Allowance for
penurunan nilai (196.346) (185.488) impairment losses
Bersih 8.758.085 8.429.005 Net
Piutang jual dan 8 Sales and lease-b ack
sewa balik receivables
Pihak Ketiga 88.661 93.334 Third parties
Cadangan kerugian Allowance for
penurunan nilai (25.926) (60.186) impairment losses
Bersih 62.735 33.148 Net
Tagihan akseptasi 9 Acceptance receivab les
Pihak Ketiga 2.055.401 1.637.787 Third parties
Cadangan kerugian Allowance for
penurunan nilai (9.066) (7.658) impairment losses
Bersih 2.046.335 1.630.129 Net
Piutang hasil investasi 2,10 67.975 58.029 Investment income receivab les
Piutang asuransi 2,11 Insurance receivab les
Piutang premi 11a 106.068 116.307 Premium receivab les
Piutang reasuransi 11b 214.158 243.957 Reinsurane receivab les
Jumlah piutang asuransi 320.226 360.264 Total insurance receivab les
As et reas uransi 2,12 96.208 87.013 Reinsurance assets
Investasi 2,13 Investment
Deposito berjangka 13a 510.845 510.845 Time deposit
Efek diukur pada biaya Securities and mutual
perolehan diamortisasi 8.215.394 7.030.941 Cost
Efek dan reksadana Securities and mutual
diukur pada nilai wajar funds at fair value
melalui laba rugi 13b 15.396.655 11.727.872 through profit or loss
Efek diukur pada nilai wajar Securities at fair value
melalui penghasilan through other
komprehensif lain 13c comprehensive income
Pihak ketiga 30.914.268 27.122.485 Third parties
Jumlah Investasi 55.037.162 46.392.143 Total Investment
1
Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian See accompanying Notes to the Consolidated Financial Statements
yang tidak terpisahkan dari Laporan Keuangan Konsolidasian which are an integral part of the consolidated financial statements
secara keseluruhan Taken as whole
Page 5
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31 ,2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan 31 Maret 31 Desember
Notes 2024 2023
ASET ASSETS
Efek yang dibeli dengan janji Securities purchased with
dijual kembali 15 - 4.827.120 agreements to resell
Pihak Ketiga Third parties
Cadangan kerugian Allowance for
penurunan nilai (329) impairment losses
Bersih - 4.826.791 Net
Tagihan derivatif 14 Derivative receivab les
- pihak ketiga 40.304 20.437 - third parties
Pinjaman polis 2,45 1.781 1.652 Policy loans
Piutang lain-lain 2 17.501 11.726 Other receivab les
Investasi penyertaan saham 2,16 Investment in shares
Investasi pada Investment
entitas asosiasi 715.966 696.593 in associates
Beban dibayar di muka 2 329.183 172.309 Prepaid expenses
Pajak dibayar di muka 31a 634 579 Prepaid tax
As et pajak tangguhan-neto 2,31e 805.458 781.238 Deffered tax asset - net
As et tetap - neto 2,17 9.986.034 10.199.112 Fixed assets - net
As et takberwujud - neto 2,18 539.313 522.482 Intangib le assets - net
As et lain-lain 2,19 8.048.016 7.341.788 Other assets
JUMLAH ASET 234.726.218 234.576.028 TOTAL ASSETS
2
Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian See accompanying Notes to the Consolidated Financial Statements
yang tidak terpisahkan dari Laporan Keuangan Konsolidasian which are an integral part of the consolidated financial statements
secara keseluruhan Taken as whole
Page 6
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan 31 Maret 2024 31 Desember 2023
Notes M arch 31,2024 December 31,2023
LIABILITAS, DANA PESERTA LIABILITIES, PARTICIPANTS' FUNDS
DAN EKUITAS AND EQUITY
LIABILITAS LIABILITIES
Simpanan Deposits
Pihak berelasi 20 1.197.861 1.256.601 Related parties
Pihak ketiga 20 130.054.514 133.611.552 Third parties
Total 131.252.375 134.868.153 Total
Simpanan dari bank lain Deposits from other banks
- pihak ketiga 21 3.569.192 2.420.728 third parties-
Efek yang dijual dengan janji Securities sold with agreement
dibeli kembali to repurchase
- pihak ketiga 22 12.346.129 9.761.945 third parties-
Liabilitas derivatif Derivative payables
- pihak ketiga 39.851 16.432 third parties-
Liabilitas akseptasi 9 Acceptances payable
- pihak ketiga 2.060.246 1.641.363 third parties-
Surat berharga yang Securities issued
diterbitkan bersih - net-
Pinjaman yang diterima Borrowings
- pihak ketiga 23 3.148.718 2.803.373 third parties-
Obligasi subordinasi - bersih 24 1.300.112 3.699.276 Subordinated bonds = net
Utang asuransi Insurance payables
Utang reasuransi 2,25 139.988 153.678 Reinsurance payables
Utang komisi - - Commission payables
Pihak berelasi 26 - - Related Parties
Pihak ketiga 26 24.703 45.909 Third Parties
Utang klaim 27 84.716 81.235 Claims payables
Jumlah utang asuransi 249.407 280.822 Total insurance payables
Liabilitas kontrak asuransi 2,31 Insurance contract liabilities
Premi yang belum
merupakan pendapatan 31 59.712 60.972 Unearned Premiums
Estimasi liabilitas klaim 31 160.477 185.945 Estimated claims liabilities
Liabilitas manfaat polis masa Liabilities for future policy
depan 31 3.605.765 3.514.394 benefits
Jumlah liabilitas kontrak asuransi 3.825.954 3.761.311 Total insurance contract liabilities
Utang pajak 32 294.363 258.857 Taxes payables
Titipan Premi 2,28 24.684 26.814 Accrued expenses
Beban Akrual 2,29 1.248.833 1.235.263 Accrued expenses
Utang lain-lain 2 225.777 221.601 Other payables
Liabilitas imbalan pascakerja 2,33 993.277 988.150 Post-employment benefits
Kontrak jaminan keuangan 2,26,27 - - Liabilities Financial guarantee
Liabilitas Sew a 2,34 3.719 6.564 Lease liabilities
Liabilitas pajak tangguhan-neto 2 - - Deferred tax liability -net
JUMLAH LIABILITAS 160.582.637 161.990.652 TOTAL LIABILITIES
DANA SYIRKAH TEM PORARY SYIRKAH
TEMPORER FUNDS
Bank 29 706.320 417.762 Non-bank
Bukan Bank 10.523.639 10.130.768 Bank
JUMLAH DANA SYIRKAH 11.229.959 10.548.530 TOTAL TEM PORARY SYIRKAH
FUNDS
DANA PESERTA PARTICIPANTS' FUND
Dana Investasi Peserta 2,60 38.427 39.043 Participants' Investment Fund
Dana Tabarru 2,59 21.335 16.861 Tabarru's Fund
JUMLAH DANA PESERTA 59.762 55.904 TOTAL PARTICIPANTS' FUND
3
Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian See accompanying Notes to the Consolidated Financial Statements
yang tidak terpisahkan dari Laporan Keuangan Konsolidasian which are an integral part of the consolidated financial statements
secara keseluruhan Taken as whole
Page 7
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN INTERIM CONSOLIDATED STATEMENT OF
PENGHASILAN KOMPREHENSIF LAIN PROFIT OR LOSS AND
KONSOLIDASIAN INTERIM OTHER COMPREHENSIVE INCOME
Untuk Periode yang Berakhir pada For the Period Ended
Tanggal 31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan 31 Maret 2024 31 Desem ber 2023
Notes M arch 31,2024 December 31,2023
EKUITAS EQUITY
Ekuitas yang dapat Diatribusikan Equity Attributable to
Kepada Pem ilik Entitas Induk s of the Parent Entity
Modal saham - dengan nominal Share capital - Rp 125 (in full
Rp. 125 (dalam rupiah penuh) amount) par value per share
Modal dasar - 95,850,000,000 Authorized - 95,850.000.000
saham shares
Modal ditempatkan dan disetor Issued and fuly paid -
penuh - 32,022,073,293 saham 35 4.002.759 4.002.759 32,022,073,293 shares
Saham yang Dibeli Kembali 36 (610) (610) Treasury Stock
Tambahan modal disetor, neto 37 (584.387) (584.387) Additional paid - in capital - net
Selisih transaksi dengan pihak Difference transaction
nonpengendali 38 3.795.586 3.795.586 with non-controlling interest
Komponen ekuitas lainnya 39 3.647.260 3.647.260 Other equity components
Saldo laba Retained earnings
Telah ditentukan penggunaannya 33.192 33.192 Appropriated
Belum ditentukan penggunaannya 17.385.641 16.966.783 Unappropriated
Jumlah 28.279.442 27.860.583 Total
Kepentingan nonpengendali 34.574.418 34.120.359 Non-controlling interest
JUMLAH EKUITAS 62.853.860 61.980.942 TOTAL EQUITY
JUMLAH LIABILITAS,DANA SYIRKAH TOTAL LIABILITIES,
DAN
TEMPORER,
EKUITASDANA PESERTA TEM PORARY SYIRKAH FUNDS,
DAN EKUITAS 234.726.218 234.576.028 PARTICIPANTS' FUND AND EQUITY
4
Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian See accompanying Notes to the Consolidated Financial Statements
yang tidak terpisahkan dari Laporan Keuangan Konsolidasian which are an integral part of the consolidated financial statements
secara keseluruhan Taken as whole
Page 8
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENT OF
PENGHASILAN KOMPREHENSIF LAIN PROFIT OR LOSS AND
KONSOLIDASIAN INTERIM (lanjutan) INTERIM OTHER COMPREHENSIVE INCOME (continued)
Untuk Periode yang Berakhir pada For the Period Ended
Tanggal 31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Mare t 2024 Catatan 31 Maret 2023
M arch 31, 2024 Notes M a rch 31, 2023
PENDAPATAN NETO NET REVENUES
Pendapatan bunga Interest Revenues
Bunga yang diperoleh 3.652.130 43 3.541.684 Interest earned
Provisi dan komisi kredit 137.953 109.451 Loan Commission
Beban bunga (1.534.758) 44 (1.299.389) Interest Expense
Pendapatan bunga - neto 2.255.325 2.351.746 Interest Revenues - Net
Pendapatan premi 2,45 Premiums revenues
Premi bruto 545.081 45 508.182 Gross premiums
Premi reasuransi (58.889) (50.008) Reinsurance premiums Increase in
Kenaikan premi yang belum merupakan unearned premiums
pendapatan 1.254 45 (1.701)
Kenaikan premi Increase in
yang belum merupakan pendapatan unearned premium ceded
yang disesikan kepada reasuradur 11.674 45 (1.045) to reinsurers
Pendapatan premi - neto 499.120 455.428 Premiums revenues - net
Hasil investasi - neto 159.348 2,46 116.144 Investment income - net
Keuntungan penjualan efek - neto 89.090 2,47 54.659 Gain on sale marketable securities-net
Keuntungan yang belum direalisasi Unrealized gain (loss) on securities
dari efek dan reksa dana pada and mutual fund at
nilai w ajar melalui labarugi - neto 66.205 2,48 42.997 fair value through profit or loss
Pendapatan transaksi valuta asing - bersih 31.563 22.832 Gain on foreign exchange transactions - net
Provisi dan komisi selain kredit - bersih 32.866 49 33.862 Commission and fees from transactions other
than loans - net
Lain-lain, Neto 495.524 2 365.656 Others-net
Jum lah Pendapatan 3.629.041 3.443.324 Total Revenues
BEBAN EXPENSES
Klaim dan manfaat bruto 393.351 2,50 414.015 Gross claims and benefits
Klaim reasuransi (58.021) 2,50 (64.860) Reinsurance claims
Kenaikan (Penurunan) liabilitas manf aat polis masa - Increase liability for future policy
depan dan estimasi liabiitas klaim 66.169 2,50 (77.039) benefit and estimated claim liability
Kenaikan (Penurunan) provisi yang timbul dari - Increase provision
Tes kecukupan liabilitas - 2,50 - from Liability Adequacy Test
Kenaikan liabilitas asuransi yang Decrease (increase) in insurance liability
disesikan kepada reasuradur 3.035 2,50 (10.203) ceded to reinsurers
Jumlah klaim dan manfaat - neto 404.534 261.913 Total claims and benefits - net
Umum dan administrasi 1.575.850 2,51 1.393.680 General and administration
Biaya akuisisi 85.528 2,52 110.176 Acquisition
Pemulihan (Beban) Kerugian Penurunan Nilai 394.535 54 693.973 Provision for impairment losses
Pendapatan Non-Operasional 82.873 (19.846) Non operating revenues
Pemasaran 19.411 2,53 32.117 Marketing
Beban pajak final 12.327 18.345 Final tax Expenses
Total beban lain-lain 2.170.524 2.228.445 Total other expenses
Total klaim dan m anfaat serta Total clai ms and benefi ts and
beban lain-lain 2.575.058 2.490.358 other expenses
Laba sebelum bagian atas Profit before share
laba neto dari entitas asosiasi 1.053.983 952.966 in net profit of an associate
Bagian laba neto dari entitas asosiasi 19.636 2,17 (29.566) Share in net profit of associates
Laba Sebelum Beban Pajak Penghasilan 1.073.619 923.400 Profit before income Tax Expenses
Beban pajak penghasilan Income Tax Expenses
Beban Pajak kini (199.996) (163.657) Current Income Tax Expense
Beban Pajak tangguhan 2,32 (6.304) Deffered Income Tax Expense
Laba Neto Tahun Berjalan 873.623 753.439 Net Profit for the Year
The original consolidated financial statement included
herein is in Indonesian language.
5
Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian See accompanying Notes to the Consolidated Financial Statements
yang tidak terpisahkan dari Laporan Keuangan Konsolidasian which are an integral part of the consolidated financial statements
secara keseluruhan Taken as whole
Page 9
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENT OF
PENGHASILAN KOMPREHENSIF LAIN PROFIT OR LOSS AND
KONSOLIDASIAN INTERIM (lanjutan) INTERIM OTHER COMPREHENSIVE INCOME (continued)
Untuk Periode yang Berakhir pada For the Period Ended
Tanggal 31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Maret 2024 Catatan 31 Maret 2023
M arch 31, 2024 Notes M arch 31, 2023
PENGHASILAN (RUGI) KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME (LOSS)
Pos yang tidak akan direklasifikasi Item that will not be reclassifed to
ke laba rugi profit or loss
Bagian penghasilan komprehensif lain atas Share of other comprehensive
entitas asosiasi (263) (284) income of associates
Pajak penghasilan terkait pos yang tidak akan Income tax relating to items that will not be
direklasifikasi ke laba rugi 7.026 152 reclassified subsequently to profit or loss
Keuntungan yang belum subsequently
Unrealized
to profit
gainor(loss)
loss on
direalisasi atas aset keuangan financial asset at fair value
yang diukur pada nilai wajar melalui through other comprehensive
penghasilan komprehensif lain 4.679 25.800 income
Pos yang akan direklasifikasi Item that will be reclassifed to
ke laba rugi profit or loss
Perubahan nilai wajar atas efek yang diukur pada Unrealized gain (loss) on financial asset at
nilai wajar melalui penghasilan komprehensif lain (20.405) 2 29.084 fair value through other comprehensive
income
Pajak penghasilan terkait pos yang akan Income tax relating to items that will be
direklasifikasi ke laba rugi 8.258 32 (3.152) reclassified subsequently to profit or loss
Jumlah (rugi) penghasilan komprehensif lain (706) 51.600 Total other comprehensive (Loss) Income
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 872.917 805.039 INCOME FOR THE YEAR
Laba yang tahun berjalan dapat Income attributable to
diatribusikan kepada :
Pemilik entitas induk 418.858 331.682 Owners of the parent
Kepentingan nonpengendali 454.765 421.757 Non-controlling interest
Jumlah 873.623 753.439 Total
Jumlah laba komprehensif yang Total comprehensive income
dapat diatribusikan kepada : attributable to :
Pemilik entitas induk 418.858 367.003 Owners of the parent
Kepentinganonpengedali 454.059 438.036 Non-controlling interest
Jumlah 872.917 805.039 Total
LABA PER SAHAM DASAR : BASIC EARNINGAS PER SHARE
(dalam rupiah penuh) 13,08 2,56 10,36 (in full amount of rupiah)
6
Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian See accompanying Notes to the Consolidated Financial Statements
yang tidak terpisahkan dari Laporan Keuangan Konsolidasian which are an integral part of the consolidated financial statements
secara keseluruhan Taken as whole
Page 10
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk Periode yang Berakhir pada Tanggal 31 Maret 2024 For the Period Ended March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Transaksi
Modal saham/ Saham Tambahan dengan pihak
ditempatkan Tresuri/ Modal Non-pengendali /
dan disetor Treasury Disetor , Difference Arising Komponen Saldo Laba/
penuh/ Stock neto/ from Transaction Ekuitas Retained Earnings Kepentingan Jumlah
issued and Additional with Lainnya/ Telah ditentukan Belum ditentukan Total Non pengendali/ Ekuitas/
Fully paid Paid-in Non- controlling Other Equity Penggunaannya/ Penggunaanya/ Non-controlling Total
Capital Capital-net Interest Components Appropriated Unappropriated Interest Equity
Saldo 01 Januari 2022
disajikan kembali 4.002.759 (610) (584.387) 3.795.586 3.648.443 32.692 15.456.800 26.351.283 32.493.606 58.844.889 (as restated)
Efek surplus revaluasi aset tetap - Effect of fixed asset revaluation surplus
pada entitas anak - - - - - - - - - - on sub sidiaries
Pembayaran Dividen - - - - - - - - - - Payment of dividends
Cadangan Umum - - - - - - - - - - General reserves
Laba neto tahun berjalan - - - - - - - - - - Net profit for the year
Rugi komprehensif lain tahun berjalan - - - - - - - - - - Other comprehensive loss for the year
Saldo 01 Januari 2023 4.002.759 (610) (584.387) 3.795.586 3.648.443 32.692 15.456.800 26.351.283 32.493.606 58.844.890 Balance as of January 01,2023
Efek surplus revaluasi aset tetap - Effect of fixed asset revaluation surplus
pada entitas anak - - - - - - - - - - on sub sidiaries
Pembayaran Dividen - - - - - - - - - Payment of dividends
Cadangan Umum - - - - - - - - - General reserves
Laba neto tahun berjalan - - - - - - 331.682 331.682 421.757 753.439 Net profit for the year
Rugi komprehensif lain tahun berjalan - - - - 35.321 - 35.321 16.279 51.600 Other comprehensive loss for the year
Saldo 31 Maret 2023 4.002.759 (610) (584.387) 3.795.586 3.683.764 32.692 15.788.482 26.718.286 32.931.642 59.649.929
Efek surplus revaluasi aset tetap Effect of fixed asset revaluation surplus
pada entitas anak - - - (8.944) - (8.944) - (8.944) on sub sidiaries
Pembayaran Dividen - - - - - - (286.424) (286.424) Payment of dividends
Cadangan Umum - - - - - 500 (500) - - - General reserves
Laba neto tahun berjalan - - - - - 1.178.801 1.178.801 1.675.094 2.853.895 Net profit for the year
Rugi komprehensif lain tahun berjalan - - - - (27.560) - - (27.560) (199.953) (227.513) Other comprehensive loss for the year
Saldo 31 Desember 2023 4.002.759 (610) (584.387) 3.795.586 3.647.260 33.192 16.966.783 27.860.583 34.120.359 61.980.942 balance as of December 31, 2023
Saldo 01 Januari 2024 Balance as of January 01,2024
Efek surplus revaluasi aset tetap Effect of fixed asset revaluation surplus
pada entitas anak - - - - - - - - - - on sub sidiaries
Pembayaran Dividen - - - - - - - - - - Payment of dividends
Cadangan Umum - - - - - - - - - - General reserves
Laba neto tahun berjalan - - - - - - 418.858 418.858 454.765 873.623 Net profit for the year
Rugi komprehensif lain tahun berjalan - - - - - - - - (706) (706) Other comprehensive loss for the year
Saldo 31 Maret 2024 4.002.759 (610) (584.387) 3.795.586 3.647.260 33.192 17.385.641 28.279.441 34.574.418 62.853.860 balance as of March 31, 2024
7
Lihat Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian yang See accompanying Notes to the Consolidated Financial Statements which
tidak terpisahkan dari laporan keuangan konsolidasian are an integral part of the consolidated financial statements.
secara keseluruhan. taken as whole.
Page 11
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CASH FLOW
Untuk Periode yang Berakhir pada For the Period Ended
Tanggal 31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Maret 31 Maret
2024 2023
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Bunga, provisi dan komisi kredit yang diterima - - Interest, loan commissions and fees received
Bunga, hadiah, provisi dan komisi Intereset, prizes, fund commission
Kredit yang diterima - - and fees paid
Keuntungan dari transksi Gain on foreign exchange
valuta asing - bersih - - transaction - net
Pembayaran beban pajak - - Tax expense paid
Penerimaan premi 553.190 512.279 Receipts from premium income
Penerimaan klaim reasuransi 92.072 85.388 Receipts from reinsurance claims
Penerimaan lain-lain (4.167) (1.325) Receipts from other income
Pembayaran klaim dan manfaat (389.748) (42.253) Payment of claims and benefits
Pembayaran premi reasuransi (72.602) (420.877) Payment of reinsurance premiums
Pembayaran beban akuisisi (102.400) 70.371 Payment of acquisition cost
Pembayaran beban usaha lainnya - - Payment of other operating expenses
Lain - Lain 909.235 1.209.487 Others
Arus kas operasi sebelum perubahan dalam aset, Changes in operating assets, liabilities, and
liabilitas operasi, dan dana syirkah temporer 985.580 1.413.070 temporari syirk ah fund
Penurunan (Kenaikan) aset operasi Decrease (increase) in operating assets
Efek-efek (diukur pada nilai wajar melalui Securities (measured at fair value
laba rugi) (3.846.164) (378.445) through profit and loss)
Kredit 2.804.012 (1.191.231) Loans
Efek yang dibeli dengan janji dijual kembali 4.827.120 9.127.968 Securities purchased with agreements to resell
Piutang sewa pembiayaan (27.488) (103.556) Finance lease receivables
Piutang pembiayaan konsumen (465.644) (525.446) Consumer financing receivables
Piutang jual dan sewa-balik - (1.129) Sales and lease-back
Tagihan anjak piutang 4.673 - Factoring receivables
Aset lain-lain (381.638) (62.454) Other assets
Kenaikan (penurunan) liabilitas operasi - - Increase (decrease) in operating liabilities
Liabilitas segera 83.424 120.965 Liabilities payable immediately
Simpanan (3.613.181) (3.105.097) Deposits
Simpanan dari bank lain 1.148.464 (2.493.953) Deposits from other bank s
Liabilitas akseptasi 1.269 (611) Acceptances payable
Efek yang dijual dengan janji dibeli kembali 2.584.184 (2.408.299) Securities sold with agreements to repurchase
Liabilitas lain-lain 38.336 (42.405) Other liabilities
Kenaikan dana syirkah temporer 681.429 1.008.820 Increase in temporary syirkah funds
Kas Neto Digunakan Untuk Aktivitas Operasi 4.824.376 1.358.197 Net Cash Used in Operating Activities
8
Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian See accompanying Notes to the Consolidated Financial Statements
yang tidak terpisahkan dari Laporan Keuangan Konsolidasian which are an integral part of the consolidated financial statements
secara keseluruhan Taken as whole
Page 12
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM (LANJUTAN) INTERIM CONSOLIDATED STATEMENT OF CASH FLOW
Untuk Periode yang Berakhir pada (CONTINUED)
Tanggal 31 Maret 2024 For the Period Ended
(Disajikan dalam Jutaan Rupiah, March 31, 2024
kecuali dinyatakan lain) (Expressed in Millions of Rupiah,
unless otherwise stated)
31 Maret 31 Maret
2024 2023
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Pencairan deposito berjangka 8.409.133 4.953.393 Withdrawal of time deposits,mutual funds and bonds
Hasil penjualan surat berharga 560.724 1.592.651 Proceeds from sale of mark etable securities
Penerimaan hasil investasi 128.264 111.173 Proceeds from investment
Penerimaan pinjaman polis 78 79 Receipts of investment income
Penjualan aset tetap 5.373 810 Proceeds from sale of fixed assets
Penempatan deposito berjangka (8.408.817) (4.878.916) Placement in time deposits
Penempatan surat berharga (606.636) (1.821.272) Placement of mark etable securities
Pemberian pinjaman polis (173) (108) Issuance of policy loans
Penerimaan dividen - - Dividends received
Perolehan aset tetap (308) (19.814) acquisition of fixed asset
Perolehan aset tak berwujud (17.974) (50.061) Acquisition of intangible assets
Hasil penjualan aset tetap - (184) Proceeds from sale of premises and equipment
Pembelian saham dari entitas non-pengendali (56.405) -
Pembelian efek-efek (selain diukur pada Securities purchased (other than those measerud
nilai wajar melalui laba rugi) (4.911.250) - at fair value through profit or loss)
Efek-efek jatuh tempo (selain diukur pada nilai Securities matured (other than those measured
wajar melalui laba rugi) 1.800 1.667.991 at fair value through profit or loss)
Kas Neto Digunakan Untuk Aktivitas Investasi (4.896.191) 1.555.742 Net Cash Used in Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROMFINANCING ACTIVITIES
Pelunasan surat berharga yang diterbitkan (2.400.000) (3.900.000) Redemption of securities issued
Penerima pinjaman yang diterima dari entitas anak 950.000 2.065.978 Borrowing received by subsidiaries
Pembayaran liabilitas sewa (28.523) (27.847) Payments of lease liabilities
Pelunasan pinjaman yang diterima dari entitas anak (604.602) (763.557) Borrowings repaid by subsidiary
Pembayaran obligasi subordinasi yang diterbitkan - - Redemption of subordinated bond
Pembayaran dividen oleh entitas anak ke - - Payment of dividends by subsidiaried
kepentingan nonpengendali to non-controling interest
Kas Neto Digunakan Untuk Aktivitas Pendanaan (2.083.125) (2.625.426) Net Cash Used In Financing Activities
NET INCREASE (DECREASE) IN
KENAIKKAN (PENURUNAN) NETO KAS DAN SETARA (2.154.940) 288.513 CASH AND CASH EQUIVALENTS
KAS
DAMPAK PERUBAHAN EFFECT OF
SELISIH KURS TERHADAP CHANGES IN FOREIGN
KAS DAN SETARA KAS (41.620) (361.494) EXCHANGE RATE
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 20.940.790 20.837.759 AT BEGINNING OF THE YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR PERIODE 18.744.230 20.764.778 AT THE END OF THE YEAR
9
Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian See accompanying Notes to the Consolidated Financial Statements
yang tidak terpisahkan dari Laporan Keuangan Konsolidasian which are an integral part of the consolidated financial statements
secara keseluruhan Taken as whole
Page 13
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan dan Informasi Umum a. Company’s Establishment and General
Information
PT Panin Financial Tbk (“Perusahaan”) didirikan di Jakarta PT Panin Financial Tbk (the ”Company”) was
dengan nama PT Asuransi Jiwa Panin Putra berdasarkan established in Jakarta under the name
Akta No. 192, tanggal 19 Juli 1974, yang kemudian diubah PT Asuransi Jiwa Panin Putra on July 19, 1974 based
dengan Akta No. 226, tanggal 27 Februari 1975, keduanya on Notarial Deed No. 192, which was amended by
diaktakan oleh Ridwan Suselo, S.H., Notaris di Jakarta. Notarial Deed No. 226, dated February 27, 1975, both
Kedua akta tersebut mendapat persetujuan dari Menteri notarized by Ridwan Suselo, S.H., Notary in Jakarta.
Kehakiman Republik Indonesia melalui Surat Keputusan Both deeds were approved by the Minister of Justice
No. Y.A.5/83/6, tanggal 4 April 1975, didaftarkan pada of the Republic of Indonesia in its Decision Letter No.
kepaniteraan Pengadilan Negeri Jakarta berturut-turut di Y.A.5/83/6, dated April 4, 1975, registered at the
bawah No. 1190 dan 1197, tanggal 14 April 1975 dan secretariat of Jakarta District Court under No. 1190
diumumkan dalam Berita Negara Republik Indonesia No. and 1197, dated April 14, 1975 and published in
30, tanggal 15 April 1975, Tambahan No. 203. State Gazette of the Republic of Indonesia No. 30,
dated April 15, 1975, Supplement No. 203.
Perusahaan mulai beroperasi secara komersial di bidang The Company started its commercial operations in
asuransi jiwa pada tahun 1976 dan sejak tanggal 1 Januari life insurance in 1976 and since January 1, 2010, the
2010, Perusahaan mulai beroperasi secara komersial di Company started its commercial operations in
bidang penyediaan jasa konsultasi bisnis, manajemen dan providing business consulting services, management
administrasi kepada masyarakat umum. Perusahaan and administration to the general public. The
berdomisili di Jakarta dan kantor Perusahaan beralamat di Company is domiciled in Jakarta and its office is
Panin Life Center Lantai 7, Jln. Let. Jend. S. Parman located at Panin Life Center, 7th Floor, Jln. Let. Jend.
Kavling 91, Jakarta. S. Parman Lot 91, Jakarta.
Anggaran Dasar Perusahaan telah mengalami beberapa The Company’s Articles of Association have been
kali perubahan, terakhir berdasarkan Akta Pernyataan amended several times, most recently by the Deed
Keputusan Rapat Umum Pemegang Saham Tahunan No. relating to Yearly General Meeting of Shareholders
43 tanggal 30 Juni 2022 dari Notaris Kumala Tjahjani No. 43 dated June 30, 2022 of Notary Kumala
Widodo, S.H., MH., M.Kn., Mengenai perubahan susunan Tjahjani Widodo, S.H., MH., M.Kn., Regarding the
dewan komisaris. Perubahan Anggaran Dasar tersebut changes in boards of commissioners and direstors.
telah diberitahukan kepada Menteri Hukum dan Hak Asasi This amendment has been notified to the Minister of
Manusia Republik Indonesia yang telah diterima melalui Law and Human Rights of the Republic of Indonesia
Surat keputusan No. AHU-AH.01.09-0038081 tanggal which has been accepted in Descision Letter No.
28 Juli 2022. AHU-AH.01.09-0038081 dated July 28, 2022.
Entitas induk dan entitas induk terakhir Perusahaan The Company’s immediate and ultimate holding is PT
adalah PT Paninvest Tbk. Perusahaan tergabung dalam Paninvest Tbk. The Company belongs to Pan
Grup Pan Indonesia (Panin). Indonesia (Panin) Group.
10
Page 14
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Efek Perusahaan b. Public Offering of Shares
Pada tanggal 30 April 1983, Perusahaan memperoleh On April 30, 1983, the Company obtained the
pernyataan efektif dari Ketua Badan Pengawas Pasar approval of the Chairman of Capital Market
Modal (Bapepam) (sekarang Otoritas Jasa Keuangan) Supervisory Agency (Bapepam) (presently Financial
(“OJK”) dengan Surat Services Authority) (”OJK”) based on state letter No.
No. SI-016/PM/E/1983 untuk melakukan penawaran SI-016/PM/E/1983 for the initial public offering of
umum perdana atas 1.020.000 saham Perusahaan 1,020,000 shares.
kepada masyarakat.
Berdasarkan Keputusan Rapat Umum Luar Biasa Based on the Minutes of Extraordinary Meeting of the
Pemegang Saham yang tercantum dalam Akta Company’s Shareholders as stated in the Notarial
No. 14 tanggal 26 September 2002 dari notaris Veronica Deed No. 14 dated September 26, 2002 of Veronica
Lily Dharma, S.H., para pemegang saham Perusahaan Lily Dharma, S.H., the shareholders approved to
memutuskan dan menyetujui perubahan nilai nominal change the par value per share from Rp 500 to Rp
saham dari Rp 500 per saham menjadi Rp 125 per saham. 125 per share. This change was registered by the
Perubahan ini telah didaftarkan kepada Menteri Hukum Minister of Law and Human Rights of the Republic of
dan Hak Asasi Manusia Republik Indonesia dengan surat Indonesia in its Letter
penerimaan Surat No. C-24143HT.01.04. TH.2003 No. C-24143HT.01.04.TH.2003 dated October 10,
tanggal 10 Oktober 2003 dan telah diumumkan dalam 2003 and was published in the State Gazette of the
Berita Negara Republik Indonesia No. 94 tanggal 24 Republic of Indonesia No. 94 dated November 24,
November 2003 Tambahan No. 916. 2003, Supplement No. 916.
Penawaran Umum Perdana dan Terbatas yang telah The Initial and Limited Public Offerings conducted by
dilakukan oleh Perusahaan adalah sebagai berikut: the Company were as follows:
Harga Penawaran per Saham
Jumlah (dalam Rupiah Penuh) /
Tahun / Keterangan / Saham / Number Offering Price per Share
Year Description of Shares (in full amount of Rupiah)
1983 Penawaran Umum Perdana / 1.020.000 2.950
Initial Public Offering
1989 Penawaran Umum Terbatas I / Preemptive 793.664 6.300
Right Issue I
1998 Penawaran Umum Terbatas II / Preemptive 147.998.456 500
Right Issue II
1999 Penawaran Umum Terbatas III / Preemptive 236.797.530 500
Right Issue III
1999 Penawaran Umum Terbatas IV / Preemptive 887.990.736 500
Right Issue IV
1999 Penawaran Umum Terbatas V / Preemptive 1.545.370.857 500
Right Issue V
2006 Penawaran Umum Terbatas VI / Preemptive 11.982.506.676 125
Right Issue VI
2011 Penawaran Umum Terbatas VII / Preemptive 3.994.010.198 125
Right Issue VII
Pada tanggal 31 Maret 2024, seluruh saham Perusahaan As of March 31, 2024, all of the Company’s issued
sejumlah 32.022.073.293 saham telah dicatatkan pada shares totaling 32,022,073,293 shares have been
Bursa Efek Indonesia. listed in the Indonesian Stock Exchange.
11
Page 15
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Struktur Entitas Anak c. The Structure of Subsidiaries
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As of March 31, 2024 and December 31, 2023,
rincian Entitas Anak yang dikonsolidasikan ke dalam details of Subsidiaries which are consolidated into the
laporan keuangan Perusahaan adalah sebagai berikut: Company’s financial statements are as follows:
Persentase Jumlah Aset Sebelum
Kepemilikan Eliminasi / Total
/ Percentage Assets Before
Domisili / Kegiatan Usaha / of Elimination
Entitas Anak Domicile Principal Activity Ownership 2024 2023 Subsidiaries
Kepemilikan Direct
langsung ownership
Konsultasi Manajemen
Bisnis di Bidang
Kearsipan /
PT Panin Management PT Panin
Internasional Consulting in The Field Internasional
(PT PI) Jakarta of Archives 63,16% 3.912.298 3.912.255 (PT PI)
Kepemilikan tidak Indirect
langsung ownership
PT Panin Dai-ichi Life Asuransi Jiwa / PT Panin Dai-ichi
(PT PDL)* Jakarta Life Insurance 95%* 9.259.339 9.147.653 Life (PT PDL)*
Reksa Dana
Reksa Dana Bahana Bahana
Premier Fixed Income Reksa Dana / Premier Fixed
Fund** Jakarta Mutual Fund 100%** 173.067 171.581 Income Fund**
Reksa Dana
Batavia
Reksa Dana Batavia Reksa Dana / Obligasi
Obligasi Utama** Jakarta Mutual Fund 100%** 436.363 433.100 Utama**
* Dimiliki 60% oleh PT PI * 95% Owned by PT PI
** Dimiliki oleh PT PDL ** Owned by PT PDL
12
Page 16
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Struktur Entitas Anak (lanjutan) c. The Structure of Subsidiaries (continued)
Entitas Terstruktur (lanjutan Structured Entities (continued)
Perusahaan memiliki entitas anak secara tidak langsung The Company owned subsidiaries indirectly through
melalui kepemilikan PT PDL di beberapa entitas terstruktur the ownership of PT PDL in several structured entities
dalam bentuk reksa dana . in form of mutual funds.
PT PDL memiliki unit penyertaan pada Reksa Dana PT PDL has unit of participation in Mutual Fund
Bahana Premier Fixed Income Fund yang laporan Bahana Premier Fixed Income in which its financial
keuangannya mulai dikonsolidasikan ke laporan keuangan statement is consolidated to the Group’s consolidated
konsolidasian Grup dimulai pada bulan September 2020. financial statements starting September 2020. The
Perusahaan juga memiliki unit penyertaan pada Reksa Company also has unit of participation in Mutual Fund
Dana Batavia Obligasi Utama yang laporan keuangannya Batavia Obligasi Utama in which its financial
mulai dikonsolidasikan ke laporan keuangan statement is consolidated to the Group’s consolidated
konsolidasian Grup pada November 2017. financial statements starting November 2017.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As at March 31, 2024 and December 31, 2023, the
ringkasan informasi keuangan konsolidasian untuk PI dan summary of consolidated financial information of PI
entitas anaknya yang dianggap signifikan terhadap Grup, and its subsidiary which is considered significant to
adalah sebagai berikut: the Group, were as follow:
Pada tahun 2024 dan 2023, ringkasan informasi keuangan As at 2024 and, 2023, the summary of consolidated
konsolidasian untuk PT PI dan entitas anak yang dianggap financial information of PT PI and its subsidiary that
signifikan terhadap Grup, adalah sebagai berikut: considered significant to the Group, is as follow:
2024 2023
Ringkasan laporan posisi Summary of consolidated
keuangan konsolidasian Statement of financial position
Total Aset 9.287.734 9.176.707 Total Asset
Total Liabilitas (4.332.980) (4.272.828) Total Liabilitas
Aset Neto 4.954.754 4.903.879 Net Asset
Ringkasan laporan laba rugi dan Summary of consolidated statement
penghasilan komprehensif lain of profit or loss and other
konsolidasian comprehensive income
Laba sebelum pajak penghasilan 85.369 449.070 Income before income tax expense
Manfaat (beban) pajak penghasilan (8.041) (28.077) Income tax beenfut (expense)
Laba tahun berjalan 77.328 420.993 Income for the year other
Penghasilan (rugi) komprehensif lain 18.476 39.340 comprehensive income (loss)
Total laba komprehensif lain 95.804 460.333 Total other comprehensive income
tahun berjalan for the year
13
Page 17
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
Pada tahun 2024 dan 2023, ringkasan informasi keuangan As at 2024 and, 2023, the summary of consolidated
konsolidasian untuk PT PI dan entitas anak yang dianggap financial information of PT PI and its subsidiary that
signifikan terhadap Grup, adalah sebagai berikut: (lanjutan) considered significant to the Group, is as follow:
(continued)
2024 2023
Ringkasan laporan Summary of consolidated
arus kas konsolidasian statement of cash flows
Kas neto digunakan Net Cash Provided b y
untuk aktivitas operasi (14.264) (147.074) (Used in) Operating Activities
Kas neto diperoleh dari (digunakan Net Cash (Used in)
untuk) aktivitas investasi 26.165 905.620 Provided b y Investing Activities
Kas neto digunakan Net Cash Used in
untuk aktivitas pendanaan - (238.644) Financing Activities
KENAIKAN (PENURUNAN) NETO NET INCREASE IN
KAS DAN SETARA KAS 11.901 519.902 CASH AND CASH EQUIVALENTS
DAMPAK PERUBAHAN SELISIH KURS EFFECT OF CHANGES IN
TERHADAP KAS DAN SETARA KAS 1.251 (1.445) FOREIGN EXCHANGE RATE
ON CASH AND CASH EQUIVALENT
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 1.624.501 1.106.044 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 1.637.653 1.624.501 AT END OF YEAR
14
Page 18
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
Pada tahun 2024 dan 2023, ringkasan informasi keuangan As at 2024 and, 2023, the summary of consolidated
konsolidasian untuk PT BPI dan entitas anak yang financial information of PT BPI and its subsidiary that
dianggap signifikan terhadap Grup, adalah sebagai considered significant to the Group, is as follow:
berikut:
2024 2023
Ringkasan laporan posisi Summary of consolidated
keuangan konsolidasian Statement of financial position
Total Aset 221.998.676 222.010.050 Total Asset
Total Liabilitas (167.958.763) (168.697.565) Total Liabilitas
Aset Neto 54.039.913 53.312.485 Net Asset
Ringkasan laporan laba rugi dan Summary of consolidated statement
penghasilan komprehensif lain of profit or loss and other
konsolidasian comprehensive income
Laba sebelum pajak penghasilan 932.157 3.775.726 Income before income tax expense
Manfaat (beban) pajak penghasilan (191.955) (770.190) Income tax beenfut (expense)
Laba tahun berjalan 740.202 3.005.536 Income for the year other
Penghasilan (rugi) komprehensif lain (12.774) (215.835) comprehensive income (loss)
Total laba komprehensif lain 727.428 2.789.701 Total other comprehensive income
tahun berjalan for the year
Ringkasan laporan Summary of consolidated
arus kas konsolidasian statement of cash flows
Kas neto diperoleh dari (digunakan Net Cash Provided by
untuk) aktivitas operasi 4.660.277 3.871.484 (Used in) Operating Activities
Kas neto diperoleh dari (digunakan Net Cash (Used in)
untuk) aktivitas investasi (4.989.690) (957.417) Provided by Investing Activities
Kas neto digunakan Net Cash Used in
untuk aktivitas pendanaan (2.070.748) (3.717.359) Financing Activities
KENAIKAN (PENURUNAN) NETO NET INCREASE IN
KAS DAN SETARA KAS (2.400.161) (803.292) CASH AND CASH EQUIVALENTS
DAMPAK PERUBAHAN SELISIH KURS EFFECT OF CHANGES IN
TERHADAP KAS DAN SETARA KAS 39.417 (46.115) FOREIGN EXCHANGE RATE
ON CASH AND CASH EQUIVALENT
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 16.504.062 17.353.469 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 14.143.318 16.504.062 AT END OF YEAR
15
Page 19
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Dewan Komisaris dan Direksi, Komite Audit, d. Boards of Commissioners and Directors, Audit
Sekretaris Perusahaan, Audit Internal dan Karyawan Committee, Corporate Secretary, Internal Auditor
and Employees
Susunan Dewan Komisaris dan Direksi pada tanggal 31 The members of the Company’s Boards of
Maret 2024 dan 31 Desember 2023 adalah sebagai Commissioner and Director as of
berikut: March 31, 2024 and 31 December, 2023 are as
follows:
2024 2023
Dewan Komisaris Board of Commisioner
Presiden komisaris Mu’min Ali Gunawan Mu’min Ali Gunawan President commissioner
Wakil presiden komisaris I Richard Budi Gunawan Richard BudiGunawan Vice-president commissioner I
Komisaris independen Sugeng Puwanto Sugeng Puwanto Independent commissioner
2024 2023
Dewan Direksi Board of Directors
Presiden Direktur Marwan Noor Marwan Noor President directors
Wakil presiden direktur Bhindawati Gunawan Bhindawati Gunawan Vice-president directors I
Direktur Priskila Gabrielia Ciahaya Priskila Gabrielia Ciahaya Director
Personil manajemen kunci Perusahaan meliputi seluruh Boards of Commissioners and Directors are the
anggota Dewan Komisaris dan Direksi (namun tidak Company’s key management personnel (excluding
termasuk Komisaris Independen). the Independent Commissioner).
Direksi bertanggung jawab terhadap bidang keuangan, The Directors are responsible for finance, accounting,
akuntansi, sumber daya manusia, tata kelola, investasi human resources, good corporate governance,
dan strategi bisnis Perusahaan. investment and business strategy of the Company.
Susunan Komite Audit Perusahaan pada tanggal 31 Maret The members of Audit Committee as of March 31,
2024 dan 31 Desember 2023 adalah sebagai berikut: 2024 and 31 December, 2023 are as follows:
2024 2023
Ketua Sugeng Purwanto Sugeng Purwanto Chairman
Anggota Lidyawati soesetio Priskila G Ciahaya Members
Katty susan Renda Halim
Susunan sekretaris Perusahaan dan internal audit pada The Company secretary and internal auditor as of
tanggal 31 Maret 2024 dan 31 Desember 2023 adalah March 31, 2024 and 31 December, 2023, are as
sebagai berikut: follows:
2024 2023
Sekretaris Perusahaan Marwan Noor Marwan Noor Corporate Secretary
Internal Audit Priskila Gabrielia Ciahaya Priskila Gabrielia Ciahaya Internal Auditor
Jumlah karyawan tetap konsolidasian adalah sebanyak Total of consolidated permanents employees were 11.278
11.278 dan 11,162 orang, masing-masing pada tanggal 31 people as of March 31, 2024 (unaudited) and 11,162
Maret 2024 (tidak diaudit) dan 31 Desember 2023 (diaudit). people as of December 31, 2023 (audited).
e. Dewan Komisaris dan Direksi, Komite Audit, Sekretaris e. Boards of Commissioners and Directors, Audit
Perusahaan, Audit Internal dan Karyawan Committee, Corporate Secretary, Internal Auditor
and Employees
Laporan keuangan konsolidasian ini telah diotorisasi untuk The consolidated financial statements have been
diterbitkan oleh Direksi Perusahaan, pihak yang authorized for issue by the Directors of the
bertanggung jawab atas penyusunan dan penyelesaian Company, parties who are responsible for the
laporan keuangan konsolidasian, pada tanggal 28 Maret preparation and completion of the consolidated
2024. financial statements, on March 28, 2024.
16
Page 20
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
a. Kepatuhan terhadap Standar Akuntansi Keuangan a. Compliance with Financial Accounting Standards
(“SAK”) (“SAK”)
Laporan keuangan konsolidasian Perusahaan dan entitas The consolidated financial statements of the
anaknya (bersama-sama disebut sebagai “Grup”) telah Company and its subsidiaries (together referred as
disusun dan disajikan sesuai dengan SAK di Indonesia "the Group") have been prepared and presented in
yang meliputi Pernyataan Standar Akuntansi Keuangan accordance with Indonesian SAK which comprise of
(“PSAK”) dan Interpretasi Standar Akuntansi Keuangan the Statements of Financial Accounting Standards
(“ISAK”) yang diterbitkan oleh Dewan Standar Akuntansi (“PSAK”) and the Interpretation of Financial
Keuangan - Ikatan Akuntan Indonesia (“DSAK-IAI”), serta Accounting Standards (“ISAK”) issued by Financial
Peraturan No. VIII.G.7 yang diterbitkan oleh BAPEPAM- Accounting Standards Board of the Institute of
LK, tentang Penyajian dan Pengungkapan Laporan Indonesian Chartered Accountants (“DSAK-IAI”), and
Keuangan Emiten atau Perusahaan Publik, yang BAPEPAMLK Regulation No. VIII.G.7 regarding the
terlampir dalam surat keputusan No. KEP-347/BL/2012 Presentations and Disclosures of Financial
dari Ketua BAPEPAM-LK tanggal 25 Juni 2012. Statements of listed entity, enclosed in the decision
letter No. KEP-347/BL/2012 of Chairman of
BAPEPAM-LK dated June 25, 2012.
b. Dasar Pengukuran dalam Penyusunan Laporan b. Basis of Measurement in Preparation of
Keuangan Konsolidasian Consolidated Financial Statements
Laporan keuangan konsolidasian, kecuali laporan arus kas The consolidated financial statements, except for the
konsolidasian, telah disusun secara akrual dengan consolidated statement of cash flows, have been
menggunakan konsep biaya perolehan (historical cost), prepared based on the accrual basis using the
kecuali untuk akun-akun tertentu yang diukur berdasarkan historical cost concept of accounting, except for
basis lain seperti yang dijelaskan dalam kebijakan certain accounts which are measured on the basis
akuntansi terkait. described in the related accounting policies.
Laporan arus kas konsolidasian disusun dengan The consolidated statement of cash flows are
menggunakan metode langsung, dan dikelompokkan ke prepared using the direct method, and classified into
dalam aktivitas operasi, investasi dan pendanaan. operating, investing and financing activities.
Kebijakan akuntansi yang digunakan dalam penyusunan The accounting policies adopted in the preparation of
laporan keuangan konsolidasian konsisten dengan yang the consolidated financial statements are consistent
digunakan dalam penyusunan laporan keuangan with those adopted in the preparation of the
konsolidasian untuk tahun yang berakhir pada tanggal consolidated financial statements for the year ended
31 Desember 2021, kecuali untuk penerapan PSAK yang December 31, 2021, except for the adoption of new
baru dan revisi yang berlaku efektif pada tanggal 1 Januari and revised PSAK effective January 1, 2022 as
2022 seperti yang diungkapkan dalam Catatan ini. disclosed in this Note.
17
Page 21
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(continued)
b. Dasar Pengukuran dalam Penyusunan Laporan b. Basis of Measurement in Preparation of
Keuangan Konsolidasian (lanjutan) Consolidated Financial Statements (continued)
Seluruh angka dalam laporan keuangan konsolidasian ini All figures in the consolidated financial statements are
dibulatkan menjadi jutaan Rupiah yang terdekat, kecuali rounded to millions of Rupiah, unless otherwise stated.
dinyatakan lain.
Penyusunan laporan keuangan konsolidasian sesuai The preparation of consolidated financial statements in
dengan SAK Indonesia mengharuskan manajemen untuk conformity with Indonesian SAK requires management
membuat pertimbangan, estimasi dan asumsi yang to make judgment, estimates and assumptions that
memengaruhi penerapan kebijakan akuntansi dan jumlah affect the application of accounting policies and the
aset, liabilitas, pendapatan dan beban yang dilaporkan. reported amounts of assets, liabilities, income and
Walaupun estimasi ini dibuat berdasarkan pengetahuan expenses. Although these estimates are based on
terbaik manajemen dan pertimbangan atas kejadian dan management’s best knowledge and judgment of
tindakan saat ini, hasil yang sebenarnya mungkin berbeda current events and actions, actual results may
dari jumlah yang diestimasi. ultimately differ from those estimates.
Hal-hal yang melibatkan pertimbangan atau kompleksitas The areas involving a higher degree of judgment or
yang lebih tinggi atau hal-hal dimana asumsi dan estimasi complexity, or areas where assumptions and estimates
adalah signifikan terhadap laporan keuangan konsolidasian are significant to the consolidated financial statements
diungkapkan dalam Catatan 3 atas laporan keuangan are disclosed in Note 3 to the consolidated financial
konsolidasian. statements.
Mata uang pelaporan yang digunakan dalam laporan The reporting currency used in the preparation of the
keuangan konsolidasian adalah Rupiah atau Rp yang juga consolidated financial statements is Rupiah or Rp
merupakan mata uang fungsional Grup. which also represents functional currency of the Group.
c. Penerapan PSAK yang baru dan direvisi c. Adoption of new and Revised PSAK
Grup telah menerapkan PSAK yang revisi, yang berlaku The Group adopted the following revised PSAK that
efektif tanggal 1 Januari 2022: are mandatory for application effective January 1,
2022:
Amendemen PSAK 22: Kombinasi Bisnis tentang Amendments to PSAK 22: Business
Referensi ke Kerangka Konseptual Combinations ragarding Reference to Conceptual
Frameworks
Amendemen PSAK 57: Provisi, Liabilitas, Kontinjensi, Amendments to PSAK 57: Provisions, Contingent
dan Aset Kontinjensi tentang Kontrak Memberatkan - Liabilities, and Contingent Assets regarding
Biaya Memenuhi Kontrak Aggravating Contracts - Contract Fullfillment
PSAK 71: Instrumen Keuangan (Penyesuaian Costs
Tahunan 2020) PSAK 71: Financial Instruments (2020 Annual
PSAK 73: Sewa (Penyesuaian Tahunan 2020) Improvements)
PSAK 73: Lease (2020 Annual Improvements)
Penerapan standar yang direvisi tidak mengakibatkan The adoption of the revised standards did not result in
perubahan substansial terhadap kebijakan akuntansi Grup substantial changes to the Group’s accounting policies
dan tidak memiliki dampak material terhadap jumlah yang and had no material effect on the amounts reported for
dilaporkan untuk tahun berjalan. the current year.
18
Page 22
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
d. Dasar Konsolidasi d. Basis of Consolidation
Entitas anak adalah seluruh entitas di mana Grup memiliki Subsidiaries are entities over which the Group has
pengendalian. Grup mengendalikan investee ketika (a) control. The Group controls an investee when the
memiliki kekuasaan atas investee, (b) eksposur atau hak Group (a) has power over the investee, (b) is exposed,
atas imbal hasil variabel dari keterlibatannya dengan or has rights, to variable returns from its involvement
investee, dan (c) memiliki kemampuan untuk menggunakan with the investee, and (c) has the ability to use its
kekuasaannya atas investee untuk memengaruhi jumlah power over the investee to affect its returns. The
imbal hasil. Grup menilai kembali apakah Grup Group re-assesses whether or not it controls an
mengendalikan investee jika fakta dan keadaan investee if facts and circumstances indicate that there
mengindikasikan adanya perubahan terhadap satu atau are changes to one or more of the three elements of
lebih dari tiga elemen pengendalian. control.
Konsolidasi atas entitas anak dimulai sejak tanggal Grup Consolidation of a subsidiary begins when the Group
memperoleh pengendalian atas entitas anak dan berakhir obtains control over the subsidiary and ceases when
ketika Grup kehilangan pengendalian atas entitas anak. the Group losses control of the subsidiary. Income and
Penghasilan dan beban entitas anak dimasukkan atau expenses of a subsidiary acquired or disposed of
dilepaskan selama tahun berjalan dalam laba rugi dari during the year are included in the profit or loss from
tanggal diperolehnya pengendalian sampai dengan tanggal the date the Group gains control until the date the
ketika Grup kehilangan pengendalian atas entitas anak. Group ceases to control the subsidiary.
Laba rugi dan setiap komponen dari penghasilan Profit or loss and each component of other
komprehensif lain diatribusikan kepada pemilik entitas induk comprehensive income are attributed to owners of the
dan kepentingan nonpengendali, meskipun hal tersebut parent entity and to the non-controlling interests, even
mengakibatkan kepentingan nonpengendali memiliki saldo if this results in the non-controlling interests having a
defisit. Jika diperlukan, dilakukan penyesuaian atas laporan deficit balance. When necessary, adjustments are
keuangan entitas anak guna memastikan keseragaman made to the financial statements of subsidiaries to bring
dengan kebijakan akuntansi Grup. Mengeliminasi secara their accounting policies into line with the Group’s
penuh aset dan liabilitas, penghasilan, beban, dan arus kas accounting policies. All intra-group assets and liabilities,
dalam intra grup terkait dengan transaksi antar entitas dalam equity, income, expenses and cash flows relating to
Grup. transactions between members of the Group are
eliminated in full on consolidation.
d. Siaran Pers mengenai “Pengatribusian Imbalan pada d. Press release regarding “Attributing Benefits to
Periode Jasa” yang diterbitkan pada April 2022 Periods of Service” issued in April 2022
Pada bulan April 2022, Dewan Standar Akuntansi Keuangan In April 2022, the Financial Accounting Standards Board
Ikatan Akuntan Indonesia (“DSAK-IAI”) menerbitkan siaran of the Institute of Indonesia Chartered Accountants
pers mengenai Pengatribusian Imbalan Pada Periode Jasa. (“DSAK-IAI”) issued a press release regarding
Siaran pers tersebut diterbitkan sehubungan dengan IFRS Attributing Benefits to Periods of Service. The press
Interpretation Committee (“IFRIC”) Agenda Decision IAS 19 release was issued in relation to IFRS Interpretation
Employee Benefits mengenai Attributing Benefit to Periods of Committee (“IFRIC”) IAS 19 Employee Benefits Agenda
Service pada bulan Mei 2021. DSAK-IAI menilai bahwa pola Decision on Attributing Benefit to Periods of Service in
fakta program pensiun berbasis Undang-Undang May 2021. DSAK IAI assesses that the fact pattern of
Ketenagakerjaan yang berlaku di Indonesia saat ini memiliki the pension program based on the Labor Law currently
pola fakta serupa dengan pola fakta dalam IFRIC Agenda in force in Indonesia is similar to the pattern of facts in
Decision tersebut. Dengan pola fakta yang serupa tersebut, the IFRIC Agenda Decision. With similarity of fact
maka perlakuan akuntansi dalam IFRIC Agenda Decision pattern, the accounting treatment in the IFRIC Agenda
relevan untuk diterapkan dalam program pensiun berbasis Decision is relevant to be applied in a pension program
Undang-Undang Ketenagakerjaan. based on the Labor Law.
19
Page 23
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
Setiap perubahan liabilitas imbalan kerja setelah penerapan Any changes in the employee benefits liability after
atribusi imbalan sebagaimana dijelaskan dalam siaran pers applying the attribution of benefits as explained in this
ini dianggap sebagai perubahan kebijakan akuntansi. press release are considered as a change in accounting
Berdasarkan siaran pers, setiap Grup perlu menilai waktu policy. Based on the press release, each Group needs
yang wajar untuk mengubah kebijakan akuntansinya terkait to assess the reasonable timing to change its accounting
hal ini, yang dampaknya harus diperhitungkan secara policy on this matter, which should be retrospectively
retrospektif pada saldo awal periode komparatif paling awal, accounted for the impact to the beginning balance of the
jika material. earliest comparative period, if it is material.
Grup telah mengkaji dampak siaran pers ini terhadap The Group has assessed the impact of this press release
liabilitas imbalan kerja Grup pada tanggal 31 Desember to the Group’s employee benefits liability as of
2022 dan menganggap dampaknya tidak signifikan dan December 31, 2022 and considered that the impact is
telah dibebankan pada periode berjalan. not significant and charged to current period.
e. Dasar Konsolidasi e. Basis of Consolidation
Entitas anak adalah seluruh entitas dimana Grup memiliki Subsidiaries are entities over which the Group has
pengendalian. Grup mengendalikan investee ketika (a) control. The Group controls an investee when the Group
memiliki kekuasaan atas investee, (b) eksposur atau hak (a) has power over the investee, (b) is exposed, or has
atas imbal hasil variabel dari keterlibatannya dengan rights, to variable returns from its involvement with the
investee, dan (c) memiliki kemampuan untuk menggunakan investee, and (c) has the ability to use its power over the
kekuasaannya atas investee untuk memengaruhi jumlah investee to affect its returns. The Group re-assesses
imbal hasil. Grup menilai kembali apakah Grup whether or not it controls an investee if facts and
mengendalikan investee jika fakta dan keadaan circumstances indicate that there are changes to one or
mengindikasikan adanya perubahan terhadap satu atau more of the three elements of control.
lebih dari tiga elemen pengendalian.
Konsolidasi atas entitas anak dimulai sejak tanggal Grup Consolidation of a subsidiary begins when the Group
memperoleh pengendalian atas entitas anak dan berakhir obtains control over the subsidiary and ceases when the
ketika Grup kehilangan pengendalian atas entitas anak. Group losses control of the subsidiary. Income and
Penghasilan dan beban entitas anak dimasukkan atau expenses of a subsidiary acquired or disposed of during
dilepaskan selama tahun berjalan dalam laba rugi dari the year are included in the profit or loss from the date
tanggal diperolehnya pengendalian sampai dengan tanggal the Group gains control until the date the Group ceases
ketika Grup kehilangan pengendalian atas entitas anak. to control the subsidiary.
Laba rugi dan setiap komponen dari penghasilan Profit or loss and each component of other
komprehensif lain diatribusikan kepada pemilik entitas induk comprehensive income are attributed to owners of the
dan kepentingan nonpengendali, meskipun hal tersebut parent entity and to the non-controlling interests, even if
mengakibatkan kepentingan nonpengendali memiliki saldo this results in the non-controlling interests having a deficit
defisit. Jika diperlukan, dilakukan penyesuaian atas laporan balance. When necessary, adjustments are made to the
keuangan entitas anak guna memastikan keseragaman financial statements of subsidiaries to bring their
dengan kebijakan akuntansi Grup. Mengeliminasi secara accounting policies into line with the Group’s accounting
penuh aset dan liabilitas, penghasilan, beban, dan arus kas policies. All intra-group assets and liabilities, equity,
dalam intra grup terkait dengan transaksi antar entitas dalam income, expenses and cash flows relating to transactions
Grup. between members of the Group are eliminated in full on
consolidation.
20
Page 24
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
e. Dasar Konsolidasi (Lanjutan) e. Basis of Consolidation (Continued)
Perubahan dalam bagian kepemilikan atas entitas anak A change in the ownership interest of a subsidiary,
yang tidak mengakibatkan hilangnya pengendalian pada without a loss of control, is accounted for as an equity
entitas anak dicatat sebagai transaksi ekuitas. Setiap transaction. Any difference between the amount by
perbedaan antara jumlah tercatat kepentingan which the non-controlling interests are adjusted and the
nonpengendali yang disesuaikan dan nilai wajar imbalan fair value of the consideration paid or received is
yang dibayar atau diterima diakui secara langsung di ekuitas recognized directly in equity and attributed to owners of
dan mengatribusikannya kepada pemilik entitas induk. the parent entity.
Ketika Grup kehilangan pengendalian pada entitas anak, If the Group losses control over a subsidiary, it
maka Grup menghentikan pengakuan atas aset (termasuk derecognizes the related assets (including goodwill),
goodwill), liabilitas dan komponen lain dari ekuitas terkait, liabilities, non-controlling interest and other components
sementara keuntungan atau kerugian yang dihasilkan diakui of equity while any resulting gain or loss is recognized in
pada laba rugi. Bagian dari investasi yang tersisa diakui profit or loss. Any investment retained is recognized at
pada nilai wajar. fair value.
Grup memiliki beberapa investasi pada entitas terstruktur The Group has invested in a number of structured
dalam bentuk reksa dana khusus. Persentase kepemilikan entities such as close-ended mutual fund. The Group’s
Grup pada entitas-entitas ini dapat berfluktuasi dari hari ke percentage of ownership in these entities may fluctuate
hari sesuai dengan partisipasi Grup di dalamnya. Dimana from day to day according to the Group’s participation in
Grup mengendalikan entitas tersebut, entitas tersebut them. Where the Group controls such entities, they are
dikonsolidasikan dengan kepentingan pihak ketiga consolidated with the interest of third parties shown as
ditampilkan sebagai nilai aset neto yang menjadi pemegang net asset value attributable to unit-holders and profit
unit penyertaan dan masing-masing keuntungan attributable to unit-holders in the consolidated statement
diatribusikan pada satuan pemegang pada laporan posisi of financial position and consolidated statement of profit
keuangan konsolidasian dan laporan laba rugi dan or loss and other comprehensive income, respectively.
penghasilan komprehensif lain konsolidasian.
f. Kombinasi Bisnis f. Business Combination
Grup menerapkan metode akuisisi untuk mencatat The Group uses the acquisition method of accounting to
kombinasi bisnis. Imbalan yang dialihkan untuk akuisisi account for business combinations. The consideration
suatu entitas anak adalah sebesar nilai wajar aset yang transferred for the acquisition of a subsidiary is the fair
dialihkan, liabilitas yang diambil alih dan kepentingan value of the assets transferred, the liabilities incurred
ekuitas yang diterbitkan oleh Grup. Beban akuisisi terkait and the equity interest issued by the Group. Acquisition-
dibebankan pada saat terjadinya. Aset teridentifikasi yang related costs are expensed as incurred. Identifiable
diperoleh dan liabilitas serta liabilitas kontinjensi yang assets acquired and liabilities and contingent liabilities
diambil alih dalam suatu kombinasi bisnis diukur pada a assumed in a business combination are measured
walnya sebesar nilai wajar pada tanggal akuisisi. initially at their fair value at the acquisition date.
Setiap imbalan kontinjensi yang dialihkan oleh pihak Any contingent consideration to be transferred by the
pengakuisisi diakui pada nilai wajar pada tanggal akuisisi. acquirer will be recognized at fair value at the acquisition
Imbalan kontinjensi yang diklasifikasikan sebagai aset atau date. Contingent consideration classified as an asset or
liabilitas yang merupakan instrumen keuangan dan liability that is a financial instrument and within the scope
termasuk dalam ruang lingkup PSAK 71: Instrumen of PSAK 71: Financial Instruments, is measured at fair
Keuangan diukur pada nilai wajar dengan perubahan pada value with the changes in fair value recognized either in
nilai wajar diakui baik dalam laba rugi atau penghasilan profit or loss or other comprehensive income. If the
komprehensif lain. Jika imbalan kontinjensi tidak termasuk contingent consideration is not within the scope of
dalam ruang lingkup PSAK 71 dikukur dengan PSAK yang PSAK 71, it is measured in accordance with the
sesuai. Imbalan kontinjensi yang diklasifikasikan sebagai appropriate PSAK. Contingent consideration classified
ekuitas tidak diukur kembali dan penyelesaian selanjutnya as equity is not remeasured and subsequent settlement
dicatat dalam ekuitas. is accounted for within equity.
21
Page 25
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
f. Kombinasi Bisnis (lanjutan) f. Business Combination (Continued)
Pada akuisisi bertahap, Grup mengakui kepentingan On an acquisition-by-acquisition basis, the Group
nonpengendali sebesar nilai wajar atau sebesar bagian recognizes any non-controlling interest in the acquiree
proporsional kepentingan nonpengendali atas aset neto either at fair value or at the non-controlling interest’s
pihak yang diakuisisi. proportionate share of the acquiree’s net assets.
Selisih lebih nilai agregat dari imbalan yang dialihkan, The excess of the aggregate of the consideration
jumlah kepentingan nonpengendali pada pihak yang transferred, the amount of any non-controlling interest in
diakuisisi dan nilai wajar pada tanggal akuisisi dari the acquiree and the acquisition-date fair value of any
kepentingan ekuitas sebelumnya pada pihak yang previous equity interest in the acquiree over the fair
diakuisisi yang melebihi nilai wajar bagian Grup atas aset value of the Group’s share of the identifiable net assets
bersih yang dapat diidentifikasi yang diakuisisi dicatat acquired is recorded as goodwill. If the fair value of the
sebagai goodwill. Jika nilai wajar atas aset neto yang net assets acquired is in excess of the aggregate
diakuisisi melebihi nilai gabungan imbalan yang dialihkan consideration transferred in the case of a bargain
dalam kasus pembelian dengan diskon, maka selisih purchase, the difference is recognized directly in profit
tersebut diakui langsung dalam laba rugi. or loss.
Setelah pengakuan awal, goodwill diukur pada biaya After initial recognition, goodwill is measured at cost less
perolehan dikurangi akumulasi rugi penurunan nilai. Untuk any accumulated impairment losses. For the purpose of
tujuan pengujian penurunan nilai, goodwill yang diperoleh impairment testing, goodwill acquired in a business
dari suatu kombinasi bisnis, sejak tanggal akuisisi, combination, from the acquisition date, allocated to each
dialokasikan ke setiap unit penghasil kas dari Grup yang of the Group’s cash-generating units that are expected
diharapkan bermanfaat untuk kombinasi tersebut, terlepas to benefit from the combination, irrespective of whether
dari apakah aset atau liabilitas lain dari pihak yang other assets or liabilities of the acquiree are assigned to
diakuisisi ditetapkan ke unit-unit tersebut those units.
Jika goodwill yang telah dialokasikan pada suatu unit If goodwill has been allocated to a cash-generating unit
penghasil kas dan bagian operasi atas unit tersebut dilepas, and part of the operation within that unit is disposed, the
maka goodwill yang terkait dengan operasi yang dilepas goodwill associated with the disposed operation is
tersebut dimasukkan ke dalam jumlah tercatat operasi included in the carrying amount of the operation when
ketika menentukan keuntungan atau kerugian dari determining the gain or loss on disposal. Goodwill
pelepasan. Goodwill yang dilepas dalam keadaan tersebut disposed in these circumstances is measured based on
diukur berdasarkan nilai relatif operasi yang dilepas dan the relative values of the disposed operation and the
porsi unit penghasil kas yang ditahan. portion of the cash-generating unit retained.
g. Transaksi dan Saldo dalam Mata Uang Asing g. Transactions and Balances in Foreign Currencies
(i) Mata Uang Fungsional dan Penyajian (i) Functional and Presentation Currency
Tiap entitas dalam Grup menentukan sendiri mata Each entity in the Group determines its own
uang fungsionalnya masing-masing dan laporan functional currency and financial statements are
keuangannya masing-masing diukur dengan measured using that functional currency. The
menggunakan mata uang fungsional. Mata uang functional currency of the Company is Indonesian
fungsional Perusahaan adalah Rupiah (“Rp”), yang Rupiah (“Rp”), which is also the presentation
merupakan mata uang penyajian yang digunakan currency used in the preparation of the consolidated
dalam penyusunan laporan keuangan konsolidasian. financial statements. For consolidation purposes,
Untuk tujuan penyajian laporan keuangan assets and liabilities of the subsidiaries at the
konsolidasian, aset dan liabilitas entitas anak pada reporting date are translated into Rupiah using the
tanggal pelaporan dijabarkan ke dalam Rupiah dengan exchange rates at that date, while income and
menggunakan kurs yang berlaku pada tanggal expenses are translated at the transaction rates of
tersebut, sedangkan penghasilan dan beban exchange.
dijabarkan dengan menggunakan kurs pada tanggal
transaksi.
22
Page 26
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
g. Transaksi dan Saldo dalam Mata Uang Asing g. Transactions and Balances in Foreign Currencies
(lanjutan) (continued)
Laporan keuangan konsolidasian disajikan dalam The consolidated financial statements are presented
Rupiah (“Rp”), yang merupakan mata uang fungsional in Indonesian Rupiah (“Rp”), which is the functional
Perusahaan dan entitas anaknya. currency of the Company and its subsidiaries.
(ii) Transaksi dan Saldo (ii) Transactions and balances
Transaksi dalam mata uang asing dicatat ke mata Transactions in foreign currencies are translated in
uang Rupiah dengan menggunakan kurs yang berlaku to Rupiah using the exchange rates prevailing at the
pada tanggal transaksi. Pada tanggal laporan posisi dates of the transactions. Monetary assets and
keuangan konsolidasian, aset dan liabilitas moneter liabilities denominated in foreign currencies are
dalam mata uang asing dijabarkan dengan kurs yang translated at the rate of exchange prevailing at the
berlaku saat itu. Pos nonmoneter dalam mata uang consolidated statement of financial position date.
asing yang diukur berdasarkan nilai historis tidak Non-monetary items that are measured in terms of
dijabarkan kembali. Selisih kurs yang timbul atas historical cost in a foreign currency are not
penyelesaian pos-pos moneter dan penjabaran retranslated. Exchange differences arising on the
kembali pos-pos moneter diakui pada laba rugi/ settlement of monetary items and on retranslation of
monetary items are included in profit or loss.
Kurs penutup yang digunakan pada tanggal 31 Maret 2024 The closing exchange rates used as of March 31, 2024
dan 31 Desember 2023 adalah sebagai berikut: and December 31, 2023 were as follows:
2024 2023
(Angka Penuh / Full (Angka Penuh / Full
Amount) Amount)
1 Dolar AS/Rp 15.853 15.416 1 US Dollar/Rp
h. Investasi Pada Entitas Asosiasi h. Investment in Associate
Investasi Grup pada entitas asosiasi diukur dengan The Group’s investment in associates is accounted for
menggunakan metode ekuitas. Entitas asosiasi adalah using the equity method. An associates is an entity in
suatu entitas di mana Grup mempunyai pengaruh signifikan, which the Group has significant influence, generally
biasanya mempunyai kepemilikan saham 20% atau lebih accompanying a shareholding of 20% or more of the
hak suara. Sesuai dengan metode ekuitas, nilai perolehan voting rights. Under the equity method, the cost of
investasi termasuk goodwill yang teridentifikasi ditambah investment includes goodwill identified on acquisition
atau dikurang dengan bagian Grup atas laba atau rugi increased or decreased by the Group’s share of profit or
bersih entitas asosiasi, penerimaan dividen dari investee loss of the associates, and dividends received from the
dan dikurangi dengan kerugian penurunan nilai sejak investee, net of any impairment loss since the date of
tanggal perolehan. acquisition.
23
Page 27
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
h. Investasi Pada Entitas Asosiasi (lanjutan) h. Investment in Associate (continued)
Laporan laba rugi dan penghasilan komprehensif lain The consolidated statement of profit or loss and other
konsolidasian mencerminkan bagian atas hasil operasi dari comprehensive income reflects the Group’s share of the
entitas asosiasi. Setiap perubahan di penghasilan results of operations of the associate. Any changes in the
komprehensif lain dari entitas asosiasi disajikan sebagai other comprehensive income of the associate is presented
bagian dari penghasilan komprehensif lainnya dari Grup. as part of the Group’s other comprehensive income. When
Bila terdapat perubahan yang diakui langsung pada ekuitas there has been a change recognized directly in the equity
dari entitas asosiasi, Grup mengakui bagiannya atas of the associate, the Group recognizes its portion of any
perubahan tersebut dan mengungkapkan hal ini, jika such changes and discloses this, when applicable, in the
diterapkan, dalam laporan perubahan ekuitas consolidated statement of changes in equity. Unrealized
konsolidasian. Keuntungan atau kerugian yang belum gains and losses resulting from transactions between the
direalisasi sebagai hasil dari transaksi-transaksi antara Group and the associate are eliminated to the extent of the
Grup dengan entitas asosiasi di eliminasi sesuai dengan Group’s interest in the associate. Accounting policies of
jumlah kepentingan Grup dalam entitas asosiasi. Kebijakan associates have been changed where necessary to
akuntansi entitas asosiasi, disesuaikan jika diperlukan, ensure consistency with the policies adopted by the
untuk menjamin konsistensi kebijakan akuntansi dengan Group.
yang digunakan oleh Grup.
Laporan laba rugi dan penghasilan komprehensif lain The consolidated statement of profit or loss and other
konsolidasian mencerminkan bagian atas hasil operasi dari comprehensive income reflects the Group’s share of the
entitas asosiasi. Setiap perubahan di penghasilan results of operations of the associate. Any changes in the
komprehensif lain dari entitas asosiasi disajikan sebagai other comprehensive income of the associates is
bagian dari penghasilan komprehensif lainnya dari Grup. Bila presented as part of the Group’s other comprehensive
terdapat perubahan yang diakui langsung pada ekuitas dari income. When there has been a change recognized
entitas asosiasi, Grup mengakui bagiannya atas perubahan directly in the equity of the associates, the Group
tersebut dan mengungkapkan hal ini, jika diterapkan, dalam recognizes its portion of any such changes and discloses
laporan perubahan ekuitas konsolidasian. Laba atau rugi yang this, when applicable, in the consolidated statement of
belum direalisasi sebagai hasil dari transaksi-transaksi antara changes in equity. Unrealized gains and losses resulting
Grup dengan entitas asosiasi di eliminasi sesuai dengan from transactions between the Group and the associates
jumlah kepentingan Grup dalam entitas asosiasi. Kebijakan are eliminated to the extent of the Group’s interest in the
akuntansi entitas asosiasi, disesuaikan jika diperlukan, untuk associates. Accounting policies of associates have been
menjamin konsistensi kebijakan akuntansi dengan yang changed where necessary to ensure consistency with the
digunakan oleh Grup. policies adopted by the Group.
Grup menentukan apakah diperlukan untuk mengakui rugi The Group determines whether it is necessary to
penurunan nilai atas investasi pada entitas asosiasi. Grup recognize an impairment loss on the investment in
menilai pada setiap tanggal pelaporan apakah terdapat bukti associates. The Group assesses at each reporting date
objektif bahwa terdapat penurunan investasi pada entitas whether there is any objective evidence that the
asosiasi. Dalam hal terdapat bukti objektif penurunan investment in the associates is impaired. In the event that
investasi pada entitas asosiasi, Grup menentukan jumlah there is an objective evidence that the investment in
penurunan nilai berdasarkan selisih antara jumlah terpulihkan associates is impaiired, the Group determines the amount
atas investasi dalam asosiasi dan nilai tercatatnya, dan of impairment as the difference between the recoverable
mengakui jumlah dalam laba rugi. amount of the investment in associates and its carrying
amount, and recognizes the amount in profit or loss.
i. Transaksi dengan Pihak-pihak yang Berelasi i. Transactions with Related Parties
Sesuai dengan PSAK No. 7, “Pengungkapan Pihak-pihak In accordance with PSAK No. 7, “Related Party
Berelasi”, suatu pihak dianggap berelasi jika salah satu pihak Disclosures”, parties are considered to be related if one
memiliki kemampuan untuk mengendalikan (melalui party has the ability to control (through ownership, directly
kepemilikan, secara langsung atau tidak langsung) atau or indirectly) or exercise significant influence (through
mempunyai pengaruh signifikan (melalui partisipasi dalam participation in the financial and operating policies) over
kebijakan keuangan dan operasi) atas pihak lain dalam the other party in making financial and operating
pengambilan keputusan keuangan dan operasi. decisions.
24
Page 28
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(lanjutan) (continued)
i. Transaksi dengan Pihak-pihak yang Berelasi (lanjutan) i. Transactions with Related Parties (continued)
Seluruh transaksi signifikan dengan pihak berelasi All significant transactions with related parties are
diungkapkan dalam Catatan 56 atas laporan keuangan disclosed in Note 56 to the consolidated financial
konsolidasian. statements.
j. Instrumen Keuangan j. Financial Instruments
Aset Keuangan Financial Assets
Grup menentukan klasifikasi aset keuangan tersebut pada The Group determines the classification of its financial
pengakuan awal. Klasifikasi dan pengukuran aset keuangan assets at initial recognition. Classification and
harus didasarkan pada bisnis model dan arus kas kontraktual measurement of financial assets are based on business
- apakah semata dari pembayaran pokok dan bunga. model and contractual cash flows - whether from solely
payment of principal and interest.
Aset keuangan diklasifikasikan dalam kategori berikut: Financial assets are classified in the following categories:
• Aset keuangan yang diukur dengan biaya diamortisasi; • Financial assets at amortized cost; and
dan • Financial assets at fair value through profit and loss
• Aset keuangan yang diukur dengan nilai wajar melalui (“FVTPL”) or other comprehensive income (“FVOCI”).
laba rugi atau melalui penghasilan komprehensif lain.
Aset keuangan Grup meliputi kas dan setara kas, seluruh Group’s financial assets include cash and cash
piutang, deposito berjangka, pinjaman polis, aset lain-lain, equivalents, all receivables, time deposits, policy loans,
investasi pada efek dan reksa dana yang diukur pada nilai other assets, investments in securities and mutual fund
wajar melalui laba rugi dan efek yang dinilai pada nilai wajar at fair through profit or loss and Securities at fair value
melalui penghasilan komprehensif lain. Aset keuangan through other comprehensive income. Financial assets in
diklasifikasikan sebagai aset lancar, jika jatuh tempo dalam this category are classified as current assets if expected
waktu 12 bulan, jika tidak maka aset keuangan ini to be settled within 12 months, otherwise they are
diklasifikasikan sebagai aset tidak lancar. classified as non-current.
Pengukuran aset keuangan setelah pengakuan awal The subsequent measurement of financial assets
tergantung pada klasifikasinya sebagai berikut: depends on their classification as follows:
(i) Aset keuangan yang diukur dengan biaya diamortisasi (i) Financial assets at amortized cost
Grup mengukur aset keuangan pada biaya diamortisasi The Group measures financial assets at amortized cost
jika kedua kondisi berikut terpenuhi: (1) aset keuangan if both of the following conditions are met: (1) the financial
yang dimiliki dalam model bisnis dengan tujuan untuk asset is held within a business model with the objective
mengumpulkan arus kas kontraktual; dan (2) of holding to collect contractual cash flows; and (2) The
Persyaratan kontraktual dari aset keuangan contractual terms of the financial asset give rise on
menimbulkan pada tanggal yang ditentukan untuk arus specified dates to cash flows that are solely payments of
kas yang semata-mata pembayaran pokok dan bunga principal and interest on the principal amount
atas jumlah pokok yang belum dibayar. outstanding.
25
Page 29
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
(i) Aset keuangan yang diukur dengan biaya diamortisasi (i) Financial assets at amortized cost (continued)
(lanjutan)
Aset keuangan yang diukur dengan biaya diamortisasi Financial assets at amortized cost are subsequently
selanjutnya diukur dengan menggunakan metode suku measured using the Effective Interest Rate (“EIR”)
bunga efektif (Effective Interest Rate) (“EIR”), setelah method, less impairment. Amortized cost is calculated
dikurangi dengan penurunan nilai. Biaya perolehan yang by taking into account any discount or premium on
diamortisasi dihitung dengan memperhitungkan acquisition fees or costs that are an integral part of the
diskonto atau premi atas biaya akuisisi atau biaya yang EIR. The EIR amortization is included in the
merupakan bagian integral dari EIR tersebut. Amortisasi consolidated profit or loss. The losses arising from
EIR dicatat dalam laporan laba rugi konsolidasian. impairment are also recognized in the consolidated
Kerugian yang timbul dari penurunan nilai juga diakui profit or loss.
pada laporan laba rugi konsolidasian.
Kelompok aset keuangan ini meliputi kas dan setara kas, The financial assets in this category include cash and
seluruh piutang, deposito berjangka, pinjaman polis dan cash equivalents, all receivables, time deposits, policy
aset lain-lain. loans and other assets.
(ii) Aset keuangan yang diukur pada nilai wajar melalui (ii) Financial assets at fair value through OCI
OCI
Instrumen utang Debt instruments
Grup mengukur instrumen utang pada nilai wajar melalui The Group measures debt instruments at fair value
OCI jika kedua kondisi berikut terpenuhi: (1) aset keuangan through OCI if both of the following conditions are met:
yang dimiliki dalam model bisnis dengan tujuan untuk (1) the financial asset is held within a business model
mengumpulkan arus kas kontraktual dan pejualan; dan (2) with the objective of both holding to collect contractual
Persyaratan kontraktual dari aset keuangan menimbulkan cash flows and selling; and (2) The contractual terms of
pada tanggal yang ditentukan untuk arus kas yang semata- the financial asset give rise on specified dates to cash
mata pembayaran pokok dan bunga atas jumlah pokok flows that are solely payments of principal and interest
yang belum dibayar. on the principal amount outstanding.
Untuk instrumen utang yang diukur pada nilai wajar melalui For debt instruments at fair value through OCI, interest
OCI, pendapatan bunga, revaluasi selisih kurs, dan income, foreign exchange revaluation and impairment
kerugian atau pembalikan penurunan nilai diakui dalam losses or reversals are recognized in profit or loss and
laba rugi dan dihitung dengan cara yang sama seperti aset computed in the same manner as for financial assets
keuangan yang diukur dengan biaya perolehan measured at amortized cost. The remaining fair value
diamortisasi. Perubahan nilai wajar yang tersisa diakui changes are recognized in OCI. Upon derecognition,
dalam OCI. Setelah penghentian pengakuan, perubahan the cumulative fair value change recognized in OCI is
nilai wajar kumulatif yang diakui di OCI didaur ulang recycled to profit or loss.
menjadi laba rugi.
Grup memiliki investasi efek utang yang diklasifikasikan The Group has investment in debt securities which are
sebagai aset keuangan yang diukur pada OCI. classified as financial asset at fair value through OCI.
26
Page 30
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
(ii) Aset keuangan yang diukur pada nilai wajar melalui (ii) Financial assets at fair value through OCI
OCI (lanjutan) (continued)
Instrumen ekuitas Equity instruments
Setelah pengakuan awal, Grup dapat memilih untuk Upon initial recognition, the Group can elect to
mengklasifikasikan investasi ekuitasnya secara tidak classify irrevocably its equity investments as equity
dapat dibatalkan sebagai instrumen ekuitas yang instruments designated at fair value through OCI
ditetapkan pada nilai wajar melalui OCI jika definisi when they meet the definition of equity under PSAK
ekuitas sesuai PSAK No. 50: Instrumen Keuangan: No. 50: Financial Instruments: Presentation and are
Penyajian dan tidak dimiliki untuk diperdagangkan. not held for trading. The classification is determined
Klasifikasi ditentukan berdasarkan instrumen per on an instrument-by-instrument basis.
instrumen.
Keuntungan dan kerugian dari aset keuangan ini tidak Gains and losses on these financial assets are never
pernah didaur ulang menjadi laba atau rugi. Dividen diakui recycled to profit or loss. Dividends are recognized
sebagai pendapatan lain-lain dalam laba rugi pada saat as other income in profit or loss when the right of
hak pembayaran telah ditetapkan, kecuali jika Grup payment has been established, except when the
memperoleh keuntungan dari hasil tersebut sebagai Group benefits from such proceeds as a recovery of
pemulihan sebagian biaya perolehan aset keuangan, part of the cost of the financial asset, in which case,
dalam hal ini, keuntungan tersebut adalah dicatat dalam such gains are recorded in OCI. Equity instruments
OCI. Instrumen ekuitas yang ditetapkan pada nilai wajar designated at fair value through OCI are not subject
melalui OCI tidak tunduk pada penilaian penurunan nilai. to impairment assessment.
Grup memiliki investasi pada efek ekuitas yang
diklasifikasikan sebagai aset keungan yang diukur pada The Group has investment in equity securities which
nilai wajar OCI. are classified as financial assets at fair value through
OCI.
(iii) Aset keuangan yang diukur pada nilai wajar melalui (iii) Financial assets at fair value through profit or loss
laporan laba rugi
Aset keuangan pada nilai wajar melalui laporan laba rugi Financial assets at fair value through profit or loss
termasuk aset keuangan yang dimiliki untuk include financial assets held for trading,financial
diperdagangkan, aset keuangan yang ditetapkan pada assets designated upon initial recognition at fair
pengakuan awal pada nilai wajar melalui laporan laba value through profit or loss, or financial assets
rugi, atau aset keuangan yang wajib diukur pada nilai mandatorily required to be measured at fair value.
wajar. Aset keuangan diklasifikasikan sebagai Financial assets are classified as held for trading if
kelompok diperdagangkan jika mereka diperoleh untuk they are acquired for the purpose of selling or
tujuan dijual atau dibeli kembali dalam waktu dekat. repurchasing in the near term. Derivatives,
Derivatif, termasuk derivatif melekat yang dipisahkan, including separated embedded derivatives, are
juga diklasifikasikan sebagai dimiliki untuk also classified as held for trading unless they are
diperdagangkan kecuali jika ditetapkan sebagai designated as effective hedging instruments.
instrumen lindung nilai yang efektif.
27
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
(iii)Aset keuangan yang diukur pada nilai wajar melalui laba (iii)Financial assets at fair value through profit or loss
rugi (lanjutan) (continued)
Aset keuangan dengan arus kas yang tidak semata-mata Financial assets with cash flows that are not solely
pembayaran pokok dan bunga diklasifikasikan dan diukur payments of principal and interest are classified and
pada nilai wajar melalui laporan laba rugi, terlepas dari model measured at fair value through profit or loss, irrespective
bisnisnya. Terlepas dari kriteria untuk instrumen utang yang of the business model. Notwithstanding the criteria for
akan diklasifikasikan pada biaya perolehan diamortisasi atau debt instruments to be classified at amortized cost or at
pada nilai wajar melalui OCI, seperti dijelaskan di atas, fair value through OCI, as described above, debt
instrumen utang dapat ditetapkan pada nilai wajar melalui laba instruments may be designated at fair value through
rugi pada pengakuan awal jika hal tersebut menghilangkan, profit or loss on initial recognition if doing so eliminates,
atau secara signifikan mengurangi, ketidaksesuaian or significantly reduces, an accounting mismatch.
akuntansi.
Aset keuangan yang diukur pada nilai wajar melalui Financial assets at fair value through profit or loss
laporan laba rugi selanjutnya disajikan dalam laporan are subsequently carried in the consolidated
posisi keuangan konsolidasian sebesar nilai wajar, statement of financial position at fair value, with
dengan perubahan nilai wajar yang diakui dalam laporan changes in fair value recognized in the consolidated
laba rugi konsolidasian. profit or loss.
Grup memiliki unit penyertaan reksa dana, efek utang The Group has investments in mutual funds, debt
(obligasi), efek ekuitas dan sukuk yang diklasifikasikan securities (bonds), equity securities and sukuk which
sebagai aset keuangan yang diukur pada nilai wajar are classified as financial asset at fair value through
melalui laba rugi. profit or loss.
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan dalam lingkup PSAK No. 71 Financial liabilities within the scope of PSAK No. 71 are
diklasifikasikan sebagai berikut: classified as follow:.
• Liabilitas keuangan yang diukur dengan biaya • Financial liabilities at amortized cost; and
diamortisasi; dan
• Liabilitas keuangan yang diukur dengan nilai wajar melalui • Financial liabilities at fair value through profit and loss
laba rugi. (“FVTPL”).
Grup menentukan klasifikasi liabilitas keuangan mereka pada The Group determines the classification of its financial
saat pengakuan awal. liabilities at initial recognition.
Seluruh liabilitas keuangan diakui pada awalnya sebesar nilai All financial liabilities are recognized initially at fair value
wajar dan, dalam hal pinjaman dan utang, termasuk biaya and, in the case of loans and borrowings, inclusive of
transaksi yang dapat diatribusikan secara langsung. directly attributable transaction costs.
Liabilitas keuangan Grup meliputi utang asuransi, beban The Group’s financial liabilities include insurance
akrual, utang lain-lain dan liabilitas sewa. Liabilitas keuangan payables, accrued expenses, other payables and lease
diklasifikasikan sebagai liabilitas jangka panjang jika jatuh liabilities. Financial liabilities are classified as non-
tempo melebihi 12 bulan dan sebagai liabilitas jangka pendek current liabilities when the remaining maturity is more
jika jatuh tempo yang tersisa kurang dari 12 bulan. than
12 months, and as current liabilities when the remaining
maturity is less than 12 months.
28
Page 32
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
Liabilitas Keuangan ( lanjutan ) Financial Liabilities ( continued )
Pengukuran liabilitas keuangan setelah pengakuan awal The subsequent measurement of financial liabilities
tergantung pada klasifikasinya sebagai berikut: depends on their classification as follows:
(i) Liabilitas keuangan yang diukur dengan biaya diamortisasi (i) Financial liabilities at amortized cost
Liabilitas keuangan yang diukur pada biaya amortisasi Financial liabilities at amortized cost (e.g interest-
(misalnya pinjaman dan utang yang dikenakan bunga) bearing loans and borrowings) are subsequently
selanjutnya diukur dengan menggunakan metode EIR. measured using the EIR method. The EIR
Amortisasi EIR termasuk di dalam biaya keuangan dalam amortization is included in finance costs in the
laporan laba rugi konsolidasian. consolidated profit or loss.
Sukuk diakui sebesar nilai nominal, disesuaikan dengan Sharia bond is recognized initially at nominal value,
premium atau diskonto dan biaya transaksi terkait. adjusted with premium or discount and the related
Perbedaan antara nilai tercatat dan nilai nominal diakui transaction costs incurred. Any differences between
pada laporan laba rugi konsolidasian sebagai beban carrying amount and nominal value is recognized in
transaksi sukuk menggunakan metode garis lurus selama the consolidated profit or loss as sharia bond
jangka waktu sukuk. transaction costs using the straight-line method
during the period of sharia bond.
Imbal hasil terkait dibebankan dalam laporan laba rugi The related return element is charged to the
konsolidasian sebagai biaya keuangan.. consolidated profit or loss as finance cost.
Sukuk, setelah disesuaikan dengan premium atau diskonto Sharia bond, adjusted with unamortized premium or
dan biaya transaksi yang belum diamortisasi, disajikan discount and transaction costs, is presented as part
sebagai bagian dari liabilitas. of liabilities.
(ii) Liabilitas keuangan yang diukur pada nilai wajar melalui (ii) Financial liabilities at fair value through profit or
laba rugi loss
Liabilitas keuangan yang diukur pada nilai wajar melalui laba Financial liabilities at fair value through profit or loss
rugi termasuk liabilitas keuangan untuk diperdagangkan dan include financial liabilities held for trading and
liabilitas keuangan yang ditetapkan pada saat pengakuan financial liabilities designated upon initial
awal untuk diukur pada nilai wajar melalui laba rugi recognition at fair value through the consolidated
konsolidasian. profit or loss.
Liabilitas keuangan diklasifikasikan sebagai kelompok Financial liabilities are classified as held for trading
untuk diperdagangkan jika mereka diperoleh untuk tujuan if they are acquired for the purpose of selling or
dijual atau dibeli kembali dalam waktu dekat. Kategori ini repurchasing in the near term. This category
termasuk instrumen keuangan derivatif yang diambil Grup includes derivative financial instruments entered
yang tidak ditujukan sebagai instrumen lindung nilai dalam into by the Group that are not designated as
hubungan lindung nilai sebagaimana didefinisikan dalam hedging instruments in hedge relationships as
PSAK No. 71. Derivatif melekat yang dipisahkan juga defined by PSAK No. 71. Separated embedded
diklasifikasikan sebagai kelompok diperdagangkan kecuali derivatives are also classified as held for trading
mereka ditetapkan sebagai instrumen lindung nilai efektif. unless they are designated as effective hedging
instruments.
29
Page 33
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
Liabilitas Keuangan (lanjutan) Financial Liabilities (continued)
(ii) Liabilitas keuangan yang diukur pada nilai wajar melalui (ii) Financial liabilities at fair value through profit or
laba rugi (lanjutan) loss (continued)
Keuntungan atau kerugian atas liabilitas yang dimiliki untuk Gains or losses on liabilities held for trading are
diperdagangkan diakui dalam laba rugi konsolidasian. recognized in the consolidated profit or loss.
Grup tidak memiliki liabilitas keuangan yang The Group has no financial liabilities that are
diklasifikasikan sebagai liabilitas keuangan yang diukur classified as financial liabilities at fair value through
pada nilai wajar melalui laba rugi. profit or loss.
Liabilitas keuangan dihentikan pengakuannya pada saat A financial liability is derecognized when the
liabilitas tersebut berakhir atau dibatalkan atau obligation under the liability is discharged or
kedaluwarsa. cancelled or has expired.
Dalam hal suatu liabilitas keuangan yang ada digantikan When an existing financial liability is replaced by
oleh liabilitas keuangan lain dari pemberi pinjaman yang another from the same lender on substantially
sama dengan persyaratan yang berbeda secara different terms, or the terms of an existing liability are
substansial, atau modifikasi secara substansial atas substantially modified, such an exchange or
persyaratan dari suatu liabilitas yang ada, pertukaran atau modification is treated as a derecognition of the
modifikasi tersebut diperlakukan sebagai penghentian original liability and the recognition of a new liability,
pengakuan liabilitas awal dan pengakuan liabilitas baru, and the difference in the respective carrying amounts
dan selisih antara nilai tercatat masing-masing liabilitas is recognized in the consolidated profit or loss.
diakui dalam laporan laba rugi konsolidasian.
Saling Hapus Antar Aset dan Liabilitas Keuangan Offsetting Financial Assets and Financial
Liabilities
Aset dan liabilitas keuangan dapat saling hapus dan nilai Financial assets and liabilities are offset and the net
bersihnya disajikan dalam laporan posisi keuangan amount is presented in the consolidated statement
konsolidasian jika, dan hanya jika, Grup saat ini memiliki hak of financial position if, and only if, the Group has
yang berkekuatan hukum untuk melakukan saling hapus currently enforceable legal right to offset the
atas jumlah yang telah diakui tersebut dan berniat untuk recognized amounts and intends either to settle on a
menyelesaikan secara neto atau untuk merealisasikan aset net basis, or to realize the asset and settle the
dan menyelesaikan liabilitasnya secara simultan. liability simultaneously.
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Grup menerapkan model kerugian kredit ekspektasian The Group applies expected credit loss (“ECL”)
("ECL") untuk pengukuran dan pengakuan kerugian model for measurement and recognition of
penurunan nilai. Pada setiap periode pelaporan, Grup impairment loss. At each reporting date, the Group
menilai apakah risiko kredit dari instrumen keuangan telah asseses whether the credit risk on a financial
meningkat secara signifikan sejak pengakuan awal. Ketika instrument has increased significantly since initial
melakukan penilaian, Grup menggunakan perubahan atas recognition. When making the assessment, the
risiko gagal bayar yang terjadi sepanjang perkiraan usia Group uses the change in the risk of a default
instrumen keuangan daripada perubahan atas jumlah occurring over the expected life of the financial
kerugian kredit ekspektasian. instrument instead of the change in the amount of
expected credit losses.
30
Page 34
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Dalam melakukan penilaian, Grup membandingkan antara To make that assessment, the Group compares the
risiko gagal bayar yang terjadi atas instrumen keuangan pada risk of a default occurring on the financial instrument
saat periode pelaporan dengan risiko gagal bayar yang as at the reporting date with the risk of a default
terjadi atas instrumen keuangan pada saat pengakuan awal occurring on the financial instrument as at the date of
dan mempertimbangkan kewajaran serta ketersediaan initial recognition and consider reasonable and
informasi, yang tersedia tanpa biaya atau usaha pada saat supportable information, that is available without
tanggal pelaporan terkait dengan kejadian masa lalu, kondisi undue cost or effort at the reporting date about past
terkini dan perkiraan atas kondisi ekonomi di masa depan, events, current conditions and forecasts of future
yang mengindikasikan kenaikan risiko kredit sejak economic conditions, that is indicative of significant
pengakuan awal. increases in credit risk since initial recognition.
Grup menerapkan metode yang disederhanakan untuk The Group applied a simplified approach to measure
mengukur kerugian kredit ekspektasian tersebut terhadap such expected credit loss for investment income
piutang hasil investasi, piutang asuransi, pinjaman polis dan receivables, insurance receivables, policy loans and
piutang lain-lain tanpa komponen pendanaan yang other receivables without significant financing
signifikan. component.
Grup menilai kerugian kredit ekspektasian terhadap The Group assesses the ECL associated with its debt
instrumen utang yang diukur dengan nilai wajar melalui OCI instruments carried at fair value through OCI on a
berdasarkan basis forward-looking. Metode penurunan nilai forward-looking basis. The impairment methodology
dilakukan dengan mempertimbangkan apakah risiko kredit applied depends on whether there has been a
telah meningkat secara signifikan. significant increase in credit risk.
k. Penentuan Nilai Wajar k. Estimation of Fair Value
Nilai wajar adalah harga yang akan diterima untuk menjual Fair value is the price that would be received to sell
suatu aset atau harga yang akan dibayar untuk mengalihkan an asset or paid to transfer a liability in an orderly
suatu liabilitas dalam transaksi teratur antara pelaku pasar di transaction between market participants in the
pasar utama (atau pasar yang paling menguntungkan) pada principal (or most advantageous market) at the
tanggal pengukuran dalam kondisi pasar saat ini (yaitu harga measurement date under current market conditions
keluar) terlepas apakah harga tersebut dapat diobservasi (i.e. an exit price) regardless of whether that price is
secara langsung atau diestimasi dengan menggunakan directly observable or estimated using another
teknik penilaian lain pada tanggal pengukuran. valuation technique at the measurement date.
Pengukuran nilai wajar mengasumsikan bahwa transaksi A fair value measurement assumes that the
untuk menjual aset atau mengalihkan liabilitas terjadi: transaction to sell the asset or transfer the liability
takes place either:
(a) di pasar utama (principal market) untuk aset atau (a) in the principal market for the asset or liability; or
liabilitas tersebut; atau (b) in the absence of a principal market, in the most
(b) jika tidak terdapat pasar utama, di pasar yang paling advantageous market for the asset or liability.
menguntungkan (most advantageous market) untuk
aset atau liabilitas tersebut.
Grup mengukur nilai wajar suatu aset atau liabilitas The Group measures the fair value of an asset or a
menggunakan asumsi yang akan digunakan pelaku pasar liability using the assumptions that market
ketika menentukan harga aset atau liabilitas tersebut, participants would use when pricing the asset or
dengan asumsi bahwa pelaku pasar bertindak dalam liability, assuming that market participants act in their
kepentingan ekonomis terbaiknya. economic best interest.
31
Page 35
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
k. Penentuan Nilai Wajar (lanjutan) k. Estimation of Fair Value (continued)
Grup mengukur nilai wajar suatu aset atau liabilitas The Group measures the fair value of an asset or a
menggunakan asumsi yang akan digunakan pelaku pasar liability using the assumptions that market
ketika menentukan harga aset atau liabilitas tersebut, participants would use when pricing the asset or
dengan asumsi bahwa pelaku pasar bertindak dalam liability, assuming that market participants act in their
kepentingan ekonomis terbaiknya. economic best interest.
Pengukuran nilai wajar aset nonkeuangan memperhitungkan A fair value measurement of a non-financial asset
kemampuan pelaku pasar untuk menghasilkan manfaat takes into account a market participant’s ability to
ekonomis dengan menggunakan aset dalam penggunaan generate economic benefits by using the asset in its
tertinggi dan terbaiknya (highest and best use) atau dengan highest and best use or by selling it to another market
menjualnya kepada pelaku pasar lain yang akan participant that would use the asset in its highest and
menggunakan aset tersebut dalam penggunaan tertinggi dan best use.
terbaiknya.
Grup menggunakan teknik penilaian yang sesuai dalam The Group uses valuation techniques that are
keadaan dan dimana data yang memadai tersedia untuk appropriate in the circumstances and for which
mengukur nilai wajar, memaksimalkan penggunaan input sufficient data are available to measure fair value,
yang dapat diobservasi yang relevan dan meminimalkan maximizing the use of relevant observable inputs
penggunaan input yang tidak dapat diobservasi. and minimizing the use of unobservable inputs.
Hierarki nilai wajar dikategorikan dalam 3 (tiga) level input Fair value hierarchy are categorized into 3 (three)
untuk teknik penilaian yang digunakan dalam pengukuran evels the inputs to valuation techniques used to
nilai wajar, sebagai berikut: measure fair value, as follows:
(a) Input Level 1 - harga kuotasian (tanpa penyesuaian) di (a) Level 1 inputs - quoted prices (unadjusted) in
pasar aktif untuk aset atau liabilitas yang identik yang active markets for identical assets or liabilities
dapat diakses entitas pada tanggal pengukuran. that the entity can access at the measurement
date.
(b) Input Level 2 - input selain harga kuotasian yang (b) Level 2 inputs - inputs other than quoted prices
termasuk dalam Level 1 yang dapat diobservasi untuk included within Level 1 that are observable for
aset atau liabilitas, baik secara langsung atau tidak the asset or liability, either directly or indirectly.
langsung.
(c) Input Level 3 - input yang tidak dapat diobservasi untuk (c) Level 3 inputs - unobservable inputs for the
aset atau liabilitas. asset or liability.
Untuk aset dan liabilitas yang diakui pada laporan keuangan For assets and liabilities that are recognized in the
konsolidasian secara berulang, Grup menentukan apakah consolidated financial statements on a recurring
terjadi transfer antara Level di dalam hierarki dengan cara basis, the Group determines whether transfers have
mengevaluasi kategori (berdasarkan input level terendah occurred between Levels in the hierarchy by re-
yang signifikan dalam pengukuran nilai wajar) setiap akhir assessing categorization (based on the lowest level
periode pelaporan. input that is significant to the fair value measurement
as a whole) at the end of each reporting period.
Grup menentukan kelas aset dan liabilitas yang sesuai The Group determines appropriate classes of assets
dengan sifat, karakteristik, dan risiko aset dan liabilitas, dan and liabilities on the basis of the nature,
level hierarki nilai wajar dimana pengukuran nilai wajar characteristics and risks of the asset or liability, and
tersebut dikategorikan. the level of the fair value hierarchy within which the
fair value measurement is categorized.
32
Page 36
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
Kebijakan akuntansi yang diterapkan sejak 1 Januari 2022 Accounting policies applied from January 1, 2022
Grup menerapkan metode yang disederhanakan untuk The Group applied a simplified approach to measure
mengukur kerugian kredit ekspektasian tersebut terhadap such expected credit loss for trade receivables and
piutang usaha dan aset kontrak tanpa komponen pendanaan contract assets without significant financing
yang signifikan. component.
Grup menilai kerugian kredit ekspektasian terhadap The Group assesses the ECL associated with its debt
instrumen utang yang diukur dengan nilai wajar melalui OCI instruments carried at fair value through OCI on a
berdasarkan basis forward-looking. Metode penurunan nilai forward-looking basis. The impairment methodology
dilakukan dengan mempertimbangkan apakah risiko kredit applied depends on whether there has been a
telah meningkat secara signifikan. significant increase in credit risk.
L. Sukuk L. Sukuk
Pengakuan dan pengukuran Recognition and measurement
Grup menentukan klasifikasi investasi pada sukuk The Group determines the classification of
berdasarkan: investments in sukuk by:
- Biaya perolehan - Acquisition cost
Apabila investasi tersebut dimiliki dalam suatu model If the investment is held within a business model
usaha yang bertujuan utama untuk memperoleh arus that aims to collect contractual cash flows and
kas kontraktual dan terdapat persyaratan kontraktual there is a contractual requirement to determine
dalam menentukan tanggal tertentu pembayaran pokok the specific date
dan/atau hasilnya. Pada saat pengukuran awal, of principal payments and/or the result. At the
investasi dicatat sebesar biaya perolehan yang sudah initial measurement, the investment is recorded
termasuk biaya transaksi. Setelah pengakuan awal, at acquisition cost plus transaction cost. After
investasi sukuk ini diukur pada nilai perolehan yang the initial recognition, the investment sukuk is
diamortisasi. Selisih antara biaya perolehan dan nilai measured at amortized cost. The difference
nominal diamortisasi secara garis lurus selama jangka between acquisition cost and nominal value is
waktu instrumen sukuk. amortized using straight line method during the
period of the sukuk instrument.
- Diukur pada nilai wajar melalui penghasilan - Measured at fair value through other
komprehensif lain comprehensive income
Jika investasi tersebut dimiliki dalam suatu model usaha If the investment is held within a business model
yang bertujuan utama untuk memperoleh arus kas that aims to collect contractual cash flows and to
kontraktual dan melakukan penjualan sukuk dan sell sukuk and contractual requirements
persyaratan kontraktual menentukan tanggal tertentu determine the specific date of payment of
pembayaran pokok dan/atau hasilnya. Biaya perolehan principal and/or the results. The acquisition cost
sukuk ijarah dan sukuk mudharabah termasuk biaya of sukuk ijarah and sukuk mudharabah includes
transaksi. Selisih antara biaya perolehan dan nilai transaction cost. The difference between the
nominal diamortisasi secara garis lurus selama jangka acquisition cost and nominal value is amortized
waktu sukuk. Perubahan nilai wajar diakui dalam straight-line basis over the sukuk’s period.
penghasilan komprehensif lain. Changes in fair value are recognized in other
comprehensive income.
33
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
L. Sukuk L. Sukuk
Pada saat penghentian pengakuan saldo, perubahan At the time of derecognition of balance, the
nilai wajar dalam penghasilan komprehensif lain changes of fair value in other comprehensive
direklasifikasi ke laba rugi sebagai penyesuaian income are reclassified to profit or loss as a
reklasifikasi. reclassification adjustment.
- Diukur pada nilai wajar melalui laba rugi - Measured at fair value through profit or loss
Biaya perolehan sukuk ijarah dan sukuk mudharabah The acquisition cost of sukuk ijarah and sukuk
yang diukur pada nilai wajar melalui laba rugi tidak mudharabah excludes the transaction cost. For
termasuk biaya transaksi. Untuk investasi pada sukuk investments in sukuk which are measured at fair
yang diukur pada nilai wajar melalui laba rugi, selisih value through profit or loss, the difference
antara nilai wajar dan jumlah tercatat diakui dalam laba between the fair value and the carrying amount
rugi. is recognized in profit or loss.
m. Kas dan Setara Kas m. Cash and Cash Equivalents
Kas dan setara kas terdiri dari kas, bank dan deposito Cash and cash equivalents represent cash on hand,
berjangka dengan jangka waktu tiga bulan atau kurang sejak cash in banks and time deposits with maturities of
tanggal penempatannya dan tidak dipergunakan sebagai three months or less at the time of placement, and
jaminan serta tidak dibatasi penggunaannya. neither used as collateral nor restricted.
n. Piutang Premi n. Premium Receivables
Piutang premi merupakan tagihan premi kepada pemegang Premium receivables are premium invoiced to
polis yang telah jatuh tempo dan masih dalam masa policyholders which are already due and still in grace
tenggang (grace period). Piutang premi dinyatakan sebesar period. Premium receivables are stated at net
nilai realisasi neto, setelah dikurangi dengan penyisihan realizable value, after providing a provision for
penurunan nilai, jika ada. impairment losses, if any.
o. Pinjaman Polis o. Policy Loans
Pinjaman polis dinyatakan sebesar biaya perolehan yang Policy loans are stated at cost amortized.
diamortisasi.
Grup mempertimbangkan pemberian pinjaman polis kepada The Group considers the deposit component (cash
pemegang polis yang telah memiliki nilai tunai polis asuransi surrender) when reviewing the policy loans
jiwa sebagai jaminan, dengan maksimal pinjaman sebesar applications with the maximum loanable amount of
80% dari nilai tunai tersebut. 80% from its cash surrender.
p. Beban Dibayar di Muka p. Prepaid Expenses
Beban dibayar di muka diamortisasi selama masa manfaat Prepaid expenses are amortized over the useful life
masing-masing beban dengan menggunakan metode garis of the expenses using straight-line method.
lurus.
q. Aset Takberwujud q. Intangible Asset
Aset takberwujud diamortisasi selama umur ekonomisnya Intangible asset is amortized over their useful
dan amortisasinya dicatat dalam laba rugi. economic life and in which amortization is recognized
in the profit or loss.
34
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
q. Aset Takberwujud (lanjutan) q. Intangible Asset(continued)
Aset takberwujud terutama terdiri dari atas hubungan Intangible assets consists primarily of contractual
kontraktual seperti akses jaringan distribusi. Umur ekonomis relationships such as access to distribution networks.
aset tersebut ditentukan oleh beberapa faktor yang relevan The economic life of the asset is determined by
seperti penggunaan aset, stabilitas industri dan periode consideration of relevant factor such as usage of the
pengendalian atas aset. Aset takberwujud ini diamortisasi asset, the stability of the industry, and period of
selama umur ekonomisnya selama 15 tahun dan dicatat control over the asset. The intangible asset is
dalam laba rugi. amortized over its useful economic life of 15 years
and the amortization is recognized in profit or loss.
r. Kontrak Asuransi dan Investasi - Klasifikasi Produk r. Insurance and Investment Contracts - Product
Classification
Grup melakukan penilaian terhadap signifikansi risiko The Group assessed the significance of insurance
asuransi pada saat penerbitan kontrak. Penilaian dilakukan risk at inception date for all contracts issued. The
dengan basis per kontrak, kecuali untuk sejumlah kecil assessment is done on a contract by contract basis
kontrak yang relatif homogen, penilaian dilakukan secara except for relatively homogeneous book of small
agregat pada tingkat produk. contracts wherein the assessment is done on an
aggregate product level.
Kontrak asuransi adalah kontrak ketika Grup (asuradur) telah Insurance contracts are those contracts when the
menerima risiko asuransi signifikan dari pihak lain (pemegang Group (the insurer) has accepted significant insurance
polis) dengan menyetujui untuk mengkompensasi pemegang risk from another party (the policyholders) by agreeing
polis apabila terdapat kejadian tertentu yang merugikan di to compensate the policyholders if an specified
masa depan (kejadian yang diasuransikan) yang memengaruhi uncertain future event (the insured event) adversely
pemegang polis. affects the policyholders.
Kontrak investasi adalah kontrak yang mentransfer risiko Investment contracts are those contracts that transfer
keuangan signifikan. Risiko keuangan adalah risiko atas significant financial risk. Financial risk is the risk of a
kemungkinan perubahan di masa depan yang mungkin terjadi possible future change in one or more of a specified
dalam satu atau lebih variabel berikut: tingkat suku bunga, variables: interest rate, financial instrument price,
harga instrumen keuangan, harga komoditas, kurs valuta commodity price, foreign exchange rate, index of price
asing, indeks harga atau tingkat harga peringkat kredit atau or rates, credit rating or credit index or other variable,
indeks kredit atau variabel lainnya di mana variabel tersebut provided in the case of a non-financial variable that the
tidak secara khusus untuk satu pihak dalam kontrak. variable is not specific to a party to the contract.
Kontrak asuransi dan investasi diklasifikasikan lebih lanjut baik Insurance and investment contracts are further
dengan atau tanpa fitur partisipasi tidak mengikat Discretionary classified as being either with or without Discretionary
Participation Features (DPF). DPF adalah hak kontraktual Participation Features (DPF). DPF is a contractual
untuk menerima, sebagai suatu tambahan atas manfaat yang right to receive, as a supplement to guaranteed
dijaminkan, di mana manfaat tambahan tersebut antara lain: benefits, additional benefits that are:
- Kemungkinan untuk menjadi porsi yang signifikan dari - Likely to be a significant portion of the total
manfaat kontrak secara keseluruhan. contractual benefits.
- Jumlah dan waktu secara kontraktual didasarkan pada
kebijakan penerbit. - The amount or timing of which is contractually at
- Kontrak didasarkan pada: the discretion of the issuer.
- That are contractually based on:
35
Page 39
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
r. Kontrak Asuransi dan Investasi - Klasifikasi Produk r. Insurance and Investment Contracts - Product
(lanjutan) Classification (continued)
a. a.
b. Kinerja dari kontrak atau jenis tertentu dari kontrak; b. The performance of a specified pool of
contracts or a specified type of contract;
c. Imbal hasil investasi yang telah ataupun yang belum c. Realized and or unrealized investment
direalisasi pada aset tertentu yang dimiliki oleh returns on a specified pool of assets held by
penerbit; the issuer;
d. Keuntungan atau kerugian dari entitas, dana atau d. The profit or loss of entity, fund or other
badan lain yang mengeluarkan kontrak. entity that issues the contract.
Grup tidak memiliki kontrak asuransi ataupun kontrak investasi Group did not have any insurance contracts issued
dengan DPF pada saat tanggal laporan posisi keuangan with DPF nor investment contract at the consolidated
konsolidasian. statements of financial position date.
s. Reasuransi s. Reinsurance
PT PDL mentransfer risiko asuransi pada bisnis normal pada PT PDL cedes insurance risk in the normal course of
setiap lini bisnisnya. Manfaat PT PDL atas kontrak reasuransi business for all of its businesses.The benefits to which
yang dimiliki diakui sebagai aset reasuransi. the PT PDL is entitled under its reinsurance contracts
held are recognized as reinsurance assets.
Aset ini terdiri dari piutang yang bergantung pada klaim yang These assets consist of receivables that are
diperkirakan dan manfaat yang timbul dalam kontrak dependent on the expected claims and benefits arising
reasuransi terkait. Sebagaimana diisyaratkan oleh PSAK 62, under the related reinsurance contracts. As required by
aset reasuransi tidak saling hapus dengan liabilitas kontrak PSAK 62, reinsurance assets are not offset against the
asuransi terkait. related insurance contract liabilities.
Piutang reasuransi diestimasi secara konsisten dengan klaim Reinsurance receivables are estimated in a manner
yang disetujui terkait dengan kebijakan reasuradur dan sesuai consistent with settled claims associated with the
dengan kontrak reasuransi terkait. reinsurer’s policies and are in accordance with the
related reinsurance contract.
PT PDL mereasuransikan sebagian risiko pertanggungan yang PT PDL reinsured part of its total accepted risk to other
diterima kepada perusahaan asuransi lain dan perusahaan insurance and reinsurance companies. The premium
reasuransi. Jumlah premi yang dibayarkan atau bagian premi paid to the reinsurer on the reinsurer’s portion of the
atas transaksi reasuransi prospektif diakui sebagai premi premium on prospective reinsurance transaction is
reasuransi sesuai periode kontrak reasurasi secara recognized as reinsurance premium over the
proporsional dengan proteksi yang diberikan. Pembayaran reinsurance contract period in proportion to the
atau kewajiban atas transaksi reasuransi retrospektif diakui insurance coverage provided. A payment or obligation
sebagai piutang reasuransi sebesar pembayaran yang for retrospective transaction is recognized as
dilakukan atau liabilitas yang dibukukan sesuai dengan kontrak reinsurance receivable from the reinsurer in the
reasuransi tersebut. amount equivalent to the payment made or recorded
liability in relation to the reinsurance contract.
36
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
s. Reasuransi (lanjutan) s. Reinsurance (continued)
Aset reasuransi ditelaah untuk penurunan nilai pada saat Reinsurance assets are reviewed for impairment at
tanggal pelaporan atau lebih sering ketika indikasi penurunan each reporting date or more frequently when an
nilai timbul selama periode pelaporan. Penurunan nilai terjadi indication of impairment arises during the reporting
ketika terdapat bukti objektif sebagai akibat dari peristiwa yang year. Impairment occurs when there is objective
terjadi setelah pengakuan awal aset reasuransi bahwa PT PDL evidence as a result of an event that occurred after
kemungkinan tidak dapat menerima seluruh jumlah terutang initial recognition of the reinsurance asset that
karena berdasarkan ketentuan kontrak dan kejadian yang PT PDL may not receive all outstanding amounts due
tersebut memiliki dampak yang dapat dinilai secara andal under the terms of the contract and the event has a
terhadap jumlah yang akan diterima PT PDL dari reasuradur. reliably measurable impact on the amounts that PT
Kerugian penurunan nilai dicatat dalam laba rugi. PDL will receive from the reinsurer. The impairment
loss is recorded in profit or loss.
Pengaturan reasuransi tidak membebaskan Ceded reinsurance arrangements do not relieve PT
PT PDL dari kewajibannya kepada pemegang polis. PDL from its obligations to policyholders.
PT PDL juga menanggung risiko reasuransi dalam kegiatan PT PDL also assumes reinsurance risk in the normal
usahanya untuk kontrak asuransi jiwa (inward reinsurance). course of business for life insurance contracts (inward
Premi dan klaim reasuransi diasuransikan sebagai pendapatan reinsurance). Premiums and claims on assumed
atau beban yang diakui dengan cara yang sama pada saat reinsurance are recognized as revenue or expenses in
reasuransi dianggap sebagai bisnis langsung, dengan the same manner as they would be if the reinsurance
mempertimbangkan klasifikasi produk dari bisnis yang were considered direct business, taking into account
direasuransikan. the product classification of the reinsured business.
Liabilitas reasuransi merupakan saldo yang masih harus Reinsurance liabilities represent balance due to
dibayar kepada perusahaan reasuransi. Jumlah liabilitas reinsurance companies. Amounts payable are
diestimasi secara konsisten dengan kontrak reasuransi terkait. estimated in a manner consistent with the related
Piutang reasuransi tidak saling hapus dengan utang reinsurance contract. Reinsurance receivables cannot
reasuransi, kecuali apabila kontrak reasuransi menyatakan be offset against reinsurance payables, unless the
untuk saling hapus. reinsurance contract specifically allows for the right to
offset.
Premi dan klaim disajikan secara bruto baik untuk yang Premiums and claims are presented on a gross basis
disesikan dan diasumsikan reasuransi. for both ceded and assumed reinsurance.
Aset atau liabilitas reasuransi dihentikan pengakuannya ketika Reinsurance assets or liabilities are derecognized
hak kontraktualnya hilang atau berakhir, atau ketika kontrak when the contractual rights are extinguished or expire
dialihkan kepada pihak lain. or when the contract is transferred to another party.
t. Biaya Akuisisi t. Acquisition Cost
Biaya akuisisi merupakan beban yang terjadi untuk Acquisition costs represent costs related to new
mendapatkan kontrak asuransi baru dan perpanjangannya insurance contracts and renewals such as
seperti komisi dan beban keagenan. Beban akuisisi ini commissions and agency expense. These acquisition
dibebankan secara langsung dalam laporan laba rugi dan costs are charged directly to the consolidated
penghasilan komprehensif lain konsolidasian pada tahun statements of profit or loss and other comprehensive
berjalan. income of the current year.
37
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
u. Aset Tetap u. Fixed Assets
Aset tetap pada awalnya dicatat sebesar biaya Fixed assets are initially recorded at cost. The cost of
perolehan. Biaya perolehan aset terdiri dari harga an asset comprises its purchases price and any
pembelian dan biaya lainnya yang dapat diatribusikan directly attributable cost of bringing the asset to its
secara langsung untuk membawa aset ke lokasi dan working condition and location for its intended use.
kondisi yang diinginkan supaya aset siap digunakan Subsequent to initial recognition, fixed assets, except
sesuai dengan maksud manajemen. Setelah pengakuan for land, are measured at cost less accumulated
awal, aset tetap, kecuali tanah, diukur sebesar biaya depreciation and any accumulated impairment losses.
perolehan dikurangi akumulasi penyusutan dan Land are measured at cost and not depreciated.
akumulasi kerugian penurunan nilai. Tanah dinyatakan
sebesar biaya perolehan dan tidak disusutkan.
Sesuai dengan ISAK No. 36, Grup menganalisa fakta In accordance with ISAK No. 36, the Group analyzes the
dan keadaan untuk masing-masing jenis hak atas tanah facts and circumstances for each type of landrights in
dalam menentukan akuntansi untuk masing-masing hak determining the accounting for each of these landrights
atas tanah tersebut sehingga dapat merepresentasikan so that it can accurately represent an underlying
dengan tepat suatu kejadian atau transaksi ekonomik economic event or transaction. If the landrights do not
yang mendasarinya. Jika hak atas tanah tersebut tidak transfer control of the underlying assets to the Group,
mengalihkan pengendalian atas aset pendasar kepada but gives the rights to use the underlying assets, the
Grup, melainkan mengalihkan hak untuk menggunakan Group applies the accounting treatment of these
aset pendasar, Grup menerapkan perlakuan akuntansi transactions as leases under PSAK No. 73, “Lease”. If
atas transaksi tersebut sebagai sewa berdasarkan PSAK landrights are substantially similar to land purchases,
No. 73, “Sewa”. Jika hak atas tanah secara substansi the Group applies
menyerupai pembelian tanah, maka Grup menerapkan PSAK No. 16 “Fixed Assets”.
PSAK No. 16 “Aset tetap”.
Biaya setelah perolehan awal termasuk dalam jumlah Subsequent costs are included in the asset’s carrying
tercatat aset atau diakui sebagai aset yang terpisah, amount or recognized as a separate asset, as
mana yang lebih tepat, ketika terdapat kemungkinan appropriate, when it is probable that future economic
bahwa manfaat ekonomi di masa depan berkenaan benefits associated with the item will flow to the Group
dengan aset tersebut akan mengalir ke Grup dan biaya and the cost of the item can be reliably measured. All
tersebut dapat diukur secara andal. Jumlah tercatat other repairs and maintenance are charged to profit or
komponen yang diganti dihentikan pengakuannya pada loss. The carrying amount of the replaced part is
tahun di mana pada saat penggantian tersebut terjadi. derecognized during the financial year in which they
Seluruh biaya perbaikan dan pemeliharaan dibebankan are incurred.
ke dalam laporan laba rugi dan penghasilan
komprehensif lain konsolidasian.
Penyusutan dihitung menggunakan metode garis lurus Depreciation is calculated using straight-line method to
untuk mengalokasikan jumlah tersusutkan selama allocate the depreciable amount over the estimated
estimasi manfaat aset tetap sebagai berikut: useful lives of the asset as follows:
Tahun / Years
Bangunan (metode revaluasi) 20 Buildings (revaluation model)
Kendaraan 4-8 Vehicles
Mesin kantor 4-8 Office machines
Perabot kantor 4 Furniture and fixtures
Peralatan kantor 4 Office equipment
38
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
Kenaikan yang berasal dari revaluasi tanah dan bangunan Any revaluation increase arising from revaluation of
diakui pada penghasilan komprehensif lain dan terakumulasi such land and buildings is recognized in other
dalam ekuitas pada bagian surplus revaluasi, kecuali comprehensive income and accumulated in equity
sebelumnya penurunan revaluasi atas aset yang sama pernah under the heading gain on revaluation of premises,
diakui dalam laporan laba rugi, dalam hal ini kenaikan revaluasi except to the extent that it reverses a revaluation
hingga sebesar penurunan nilai aset akibat revaluasi tersebut, decrease, for the same asset which was previously
dikreditkan dalam laporan laba rugi. Penurunan jumlah tercatat recognized in profit or loss, in which case the increase
yang berasal dari revaluasi tanah dan bangunan dibebankan is credited to profit or loss to the extent of the decrease
dalam laporan laba rugi apabila penurunan tersebut melebihi previously charged. A decrease in carrying amount
saldo surplus revaluasi aset yang bersangkutan, jika ada. arising on the revaluation of such land and buildings is
charged to profit or loss to the extent that it exceeds
the balance, if any, held in the revaluation surplus
relating to a previous revaluation of such land and
buildings.
Surplus revaluasi yang telah disajikan dalam ekuitas The revaluation surplus is directly transferred to
dipindahkan langsung ke saldo laba pada saat aset tersebut retained earnings when the asset is derecognized.
dihentikan pengakuannya.
Nilai residu, estimasi masa manfaat dan metode penyusutan The asset’s residual values, estimated useful lives and
ditelaah setiap akhir tahun dengan pengaruh dari setiap depreciation method are reviewed at each financial
perubahan estimasi akuntansi diperhitungkan secara prospektif. year end with the effect of any changes in accounting
estimate accounted for on a prospective basis.
Seluruh biaya pemeliharaan dan perbaikan yang tidak The entire cost of maintenance and repairs that does
memenuhi kriteria pengakuan diakui dalam laba rugi pada saat not meet the recognition criteria is recognized in the
terjadinya. profit or loss when incurred.
Aset tetap dihentikan pengakuannya pada saat pelepasan atau Fixed asset is derecognized upon disposal or when no
tidak ada manfaat ekonomis di masa datang yang diharapkan future economic benefits are expected from its use or
dari penggunaan atau pelepasannya. Keuntungan atau disposal. Any gain or loss arising on derecognition of
kerugian yang timbul dari penghentian pengakuan aset tetap the asset (calculated as the difference between the net
(diperhitungkan sebagai selisih antara nilai jumlah tercatat aset disposal proceeds and the carrying amount of the
dan hasil penjualan neto) dimasukkan pada laba rugi tahun asset) is included in the profit or loss the current year.
berjalan.
v. Penurunan Nilai Aset Non-keuangan v. Impairment of Non-financial Assets
Aset yang memiliki masa manfaat yang tidak terbatas tidak Non-financial assets that have an indefinite useful life
diamortisasi namun diuji penurunan nilainya setiap tahun, atau are not subject to amortization but tested annually for
lebih sering apabila terdapat peristiwa atau perubahan pada impairment, or more frequently if events or changes
kondisi yang mengindikasikan kemungkinan penurunan nilai. in circumstances indicate that they might be impaired.
Aset yang diamortisasi ditelaah untuk penurunan nilai apabila Non-financial assets that are subject to amortisation
terjadi kondisi atau perubahan yang mengindikasikan bahwa are reviewed for impairment whenever events or
jumlah tercatat aset tidak dapat diperoleh kembali. Kerugian changes in circumstances indicate that the carrying
penurunan nilai diakui sebesar selisih jumlah tercatat aset amount may not be recoverable. An impairment loss
terhadap jumlah terpulihkannya. Jumlah terpulihkan adalah is recognized for the amount by which the asset’s
jumlah yang lebih tinggi antara nilai wajar aset dikurangi biaya carrying amount exceeds its recoverable amount.
penjualan dengan nilai pakai. The recoverable amount is the higher of an asset’s
fair value less costs of disposal and value in use.
39
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
Untuk tujuan menguji penurunan nilai, aset dikelompokkan For the purposes of assessing impairment, assets are
hingga unit terkecil yang menghasilkan arus kas terpisah grouped to the smallest identifiable unit that
teridentifikasi (unit penghasil kas). Aset nonkeuangan yang generates separate cash flows (cash-generating
mengalami penurunan nilai ditelaah untuk kemungkinan units). Non-financial assets that suffered an
pembalikkan atas penurunan nilai tersebut pada setiap tanggal impairment are reviewed for possible reversal of the
pelaporan. impairment at each reporting date.
w. Utang Klaim w. Claims Payables
Utang klaim adalah liabilitas yang timbul dari klaim yang Claims payable represents liability arising from the
diajukan oleh pemegang polis dan disetujui oleh PT PDL tetapi submitted claim by policyholders and approved by PT
belum dibayar hingga tanggal laporan posisi keuangan PDL but not yet paid as of consolidated statement of
konsolidasian. Utang klaim diakui pada saat jumlah yang harus financial position date. Claims payable is recognized
dibayar disetujui. Liabilitas tersebut dihentikan pengakuannya at the time the amount to be paid is approved. The
pada saat kontrak berakhir, dilepaskan atau dibatalkan. liability is derecognized when the contract expires, is
discharged or is cancelled.
x. Liabilitas Manfaat Polis Masa Depan x. Liability for Future Policy Benefits
PT PDL menghitung liabilitas manfaat polis masa depan PT PDL calculated the liability for future policy benefits
menggunakan metode Perhitungan Premi Bruto/Gross by using Gross Premium Valuation method. The
Premium Valuation. Liabilitas manfaat polis masa depan diakui liability for future policy benefits is recognized in the
dalam laporan posisi keuangan konsolidasian berdasarkan consolidated statement of financial position based on
perhitungan aktuaria. Liabilitas tersebut harus mencerminkan actuarial calculations. The said liability reflected the
nilai sekarang dari manfaat masa depan yang diharapkan present value of the expected future benefits including
termasuk opsi pemegang polis, nilai sekarang yang policyholder options, estimated present value of all
diperkirakan atas semua biaya yang akan terjadi dan juga costs to be incurred and also considered the
mempertimbangkan nilai diskon dari premi yang diharapkan discounted value of the expected premium to be
akan diterima. received.
Kenaikan (penurunan) liabilitas manfaat polis masa depan Increase (decrease) in liability for future policy benefits
diakui sebagai beban (pendapatan) pada tahun berjalan. is recognized as expense (income) in the current year.
Liabilitas tersebut dihentikan pengakuannya pada saat kontrak The liability is derecognized when the contract expires,
berakhir, dilepaskan atau dibatalkan. is discharged or cancelled.
y. Estimasi Liabilitas Klaim y. Estimated Claims Liability
Estimasi liabilitas klaim merupakan liabilitas yang dicadangkan Estimated claims liabilities represent amounts set
untuk memenuhi liabilitas klaim yang terjadi dan yang masih aside to provide for the outstanding and incurred
dalam proses penyelesaian atas polis-polis asuransi yang claims arising from insurance policies in force during
masih berlaku (in-force policies) selama periode akuntansi. the accounting period.
Liabilitas ini dihentikan pengakuannya pada saat kontrak The liability is derecognized when the contract expired,
berakhir, dilepaskan atau dibatalkan. is discharged or is cancelled.
z. Premi yang Belum Merupakan Pendapatan Z. Unearned Premiums
Premi yang belum merupakan pendapatan merupakan bagian Unearned premiums represents part of the premiums
premi yang telah diterima namun belum diakui sebagai already received but not yet earned, as the period
pendapatan karena masa pertanggungan melampaui akhir covered extends beyond the end of the current period.
periode pelaporan.
40
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
Premi yang belum merupakan pendapatan dihitung secara Unearned premiums are calculated individually for
individual dari tiap pertanggungan yang besarnya ditetapkan each contract based on the insurance coverage
secara proporsional terhadap jumlah proteksi yang diberikan provided during the insurance period or risk period
selama periode pertanggungan atau periode risiko, konsisten consistent with the recognition of premium revenue.
dengan pengakuan pendapatan premi. Liabilitas ini dihentikan The liability is derecognized when the contract expired,
pengakuannya pada saat kontrak berakhir, dilepaskan atau discharged or cancelled.
dibatalkan.
aa. Transaksi Asuransi Syariah aa. Sharia Insurance Transaction
PT PDL menerapkan PSAK 101 (Revisi 2016), “Penyajian PT PDL adopted the PSAK 101 (Revised 2016),
Laporan Keuangan Syariah” dan PSAK 108 (Revisi 2016), “Presentation of Sharia Financial Statements” and
“Akuntansi Transaksi Asuransi Syariah”. PSAK 108 (Revised 2016), “Accounting for Sharia
Insurance Transactions”.
PSAK 101 (Revisi 2016) mengatur perubahan nama beberapa PSAK 101 (Revised 2016) regulates the changes of
komponen laporan keuangan syariah menjadi laporan surplus several name in the sharia financial statements’
defisit dana tabarru, laporan laba rugi dan penghasilan component become statement of surplus deficit of
komprehensif lain serta laporan sumber dan penyaluran dana tabarru fund, profit or loss and other comprehensive
zakat. PSAK revisi ini juga meniadakan salah satu komponen income, and sources and distribution of zakat fund.
laporan keuangan syariah yang diatur dalam This revised PSAK also deleted one of the sharia
PSAK sebelumnya yaitu laporan perubahan dana tabarru. financial statements’ component, which is required in
the previous PSAK, which is statement of changes in
tabarru fund.
PSAK 108 (Revisi 2016) mengatur beberapa hal yang tidak PSAK 108 (Revised 2016) regulates several items that
diatur dalam PSAK sebelumnya, yaitu: are not regulated in the previous SFAS, as follows:
i. Pengakuan kontribusi berdasarkan akad asuransi jangka i. Recognition of contribution based on short term
pendek dan jangka panjang. and long term insurance contract.
ii. Manfaat polis masa depan, yaitu jumlah penyisihan untuk ii. Future policy benefits is total provision provided
memenuhi estimasi klaim yang timbul pada periode to meet the estimated claims in the future. This
mendatang. Penyisihan ini untuk akad asuransi syariah provision is provided for long-term sharia
jangka panjang. insurance contract.
iii. Dana investasi wakalah yang telah diinvestasikan dicatat iii. Invested wakalah investment fund is recorded
secara on balance sheet. on balance sheet.
iv. Pendapatan ujrah dan biaya akuisisi diakui secara garis iv. Ujrah income and acquisition cost are
lurus selama masa akad asuransi syariah. recognized using straight line method over
insurance sharia contract period.
v. Tes kecukupan liabilitas dilakukan terhadap penyisihan v. Liability adequacy test are performed for
teknis yang dibentuk dengan menggunakan estimasi nilai technical reserves using estimated present
atas arus kas masa depan berdasarkan akad asuransi value of future cash flows based on sharia
syariah. Ketika terjadi kekurangan maka kekurangan, insurance contract. When deficiency occurred,
tersebut diakui sebagai beban pada dana tabarru. such deficiency is recognized as expenses in
tabarru funds.
Dana peserta merupakan seluruh dana milik peserta berupa Participants’ fund represent all funds that consist of
dana tabarru dan dana investasi. investment fund and tabarru fund.
41
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
aa. Transaksi Asuransi Syariah (lanjutan) aa. Sharia Insurance Transaction (lanjutan)
Dana tabarru merupakan cadangan yang dibentuk dari donasi, Tabarru fund represents reserves held from donation,
hasil investasi dan akumulasi cadangan surplus underwriting investment income and accumulated underwriting
dana tabarru yang didistribusikan kembali ke dana tabarru. surplus tabarru fund that were redistributed to tabarru
Seluruh hasil investasi dari dana tabarru didistribusikan fund. All investment income from tabarru fund are
kembali sebagai penambah dana tabarru, atau sebagian hasil redistributed as additions to tabarru fund or part of
investasi didistribusikan menjadi dana tabarru, dan sisanya investment income are redistributed to tabarru fund
didistribusikan untuk peserta dan/atau Perusahaan sesuai and the remaining are distributed to participants and/or
dengan akad yang disepakati. to the Company based the agreement (“akad”).
aa. Transaksi Asuransi Syariah aa. Sharia Insurance Transaction
Porsi investasi dari kontribusi peserta diakui sebagai dana The investment portion of the participant’s contribution
investasi mudharabah apabila menggunakan akad is recognized as a mudharabah invesment funds if use
mudharabah, dana investasi mudharabah musyarakah apabila akad mudharabah, a mudharabah musyarakah
menggunakan akad mudharabah musyarakah dan dana invesment funds if use akad mudharabah musyarakah
investasi wakalah apabila menggunakan akad wakalah. and akad wakalah invesment funds if use akad
wakalah.
Dana investasi peserta dan dana tabarru disajikan sebagai Participant’s invesment fund and tabarru fund are
dana peserta yang terpisah dari liabilitas dan ekuitas dalam presented as participants’ fund and separated from
laporan posisi keuangan konsolidasian. liabilities and equity in the consolidated statement of
financial position.
Aset dan liabilitas yang berasal dari transaksi syariah termasuk Assets and liabilities culminating from sharia
di dalam laporan posisi keuangan konsolidasian Grup, dimana transactions are included in the Group’s consolidated
pendapatan underwriting syariah dan beban asuransi statement of financial position, whereas sharia
dikeluarkan dari laporan laba rugi dan penghasilan underwriting income and insurance expenses are
komprehensif lain konsolidasian, dan akumulasi surplus excluded from the consolidated statement of profit or
underwriting dari operasional syariah tercermin di dalam loss and other comprehensive income, and the
laporan posisi keuangan konsolidasian Grup sebagai “Dana accumulated underwriting surplus of sharia operations
Peserta - Dana Tabarru”. is reflected in the Group’s consolidated statement of
financial position as “Participants’ Fund - Tabarru
Fund”.
Ujrah adalah imbalan atau kompensasi yang diterima oleh Ujrah is the Group’s rewards or compensation for
Grup dari pengelolaan asuransi syariah dan dicatat sebagai managing the sharia insurance and recorded as fee
pendapatan dari asuransi syariah (ujrah). income from sharia insurance (ujrah).
Porsi investasi atas kontribusi diakui sebagai bagian dari dana The investment portion of the contribution is
peserta, apabila menggunakan akad wakalah. Dalam wakalah, recognized as part of participants’ fund, if the akad use
ketika Grup mengalokasikan porsi investasi ke aset investasi, wakalah. In wakalah, when the Group allocates the
maka akan mengurangi liabilitas. investment portion to invested asset then it will reduce
the liabilities.
42
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
bb. Tes Kecukupan Liabilitas (“LAT”) bb. Liability Adequacy Test (“LAT”)
PSAK No. 62, “Kontrak Asuransi’’ mengharuskan setiap akhir PSAK No. 62, “Insurance Contracts’’ requires that at
periode pelaporan, Grup menilai apakah liabilitas manfaat polis each end of reporting period, Group evaluates whether
masa depan, premi yang belum merupakan pendapatan dan the liabilities for future policy benefits, unearned
estimasi klaim yang diakui dalam laporan posisi keuangan premium and estimated claims as recognized in the
konsolidasian telah mencukupi, dengan membandingkan consolidated statement of financial position have been
jumlah tercatat tersebut dengan estimasi arus kas masa depan adequately recognized by comparing the carrying
sesuai dengan kontrak asuransi. amount with the estimated future cash flow in
accordance with the insurance contracts.
bb. Tes Kecukupan Liabilitas (“LAT”)lanjutan bb. Liability Adequacy Test (“LAT”)continued
Jika perbandingan tersebut menunjukkan bahwa nilai tercatat If the comparison indicates that the carrying value of
atas liabilitas kontrak asuransi (dikurangi dengan beban insurance contract liabilities (net of deferred acquisition
akuisisi tangguhan dan aset takberwujud terkait) lebih rendah costs and relevant intangible assets) is lower compared
dibandingkan dengan estimasi nilai kini atas arus kas masa to the estimated present value of future cash flows,
depan, maka kekurangan tersebut diakui dalam laba rugi. then such deficiency is recognized in the profit or loss.
cc. Pengakuan Pendapatan dan Beban cc. Revenue and Expense Recognition
Premi Bruto Gross Premiums
Premi kontrak jangka pendek diakui sebagai pendapatan Premiums received from short-term insurance
dalam periode kontrak sesuai dengan proporsi jumlah proteksi contracts are recognized as income within the
asuransi yang diberikan. Premi kontrak jangka panjang diakui contract period based on the insurance coverage
sebagai pendapatan pada saat jatuh tempo. Premi yang provided. Premiums received from long-term
diterima sebelum diterbitkannya polis asuransi dicatat sebagai insurance contracts are recognized as income when
titipan premi. these are due. Premiums received prior to the
issuance of insurance policies is recorded as
policyholders’ deposit.
Premi reasuransi bruto diakui sebagai beban pada saat
terutang atau pada tanggal dimana polis tersebut efektif. Gross reinsurance premiums are recognized as an
expense when payable or on the date on which the
Kenaikan atau penurunan premi yang belum merupakan policy is effective.
pendapatan merupakan selisih dari saldo premi yang belum
merupakan pendapatan antara tahun berjalan dan The increase or decrease in unearned premiums
sebelumnya. represents the difference of the balances of unearned
premiums between the current and prior year.
43
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
cc. Pengakuan Pendapatan dan Beban (lanjutan) cc. Revenue and Expense Recognition (continued)
Pendapatan Investasi Investment Income
Pendapatan investasi dari deposito berjangka, obligasi dan Investment income on deposits, bonds and the other
efek utang lainnya, dan surat berharga lainnya diakui atas debt securities, and other securities are recognized
dasar proporsi waktu berdasarkan metode suku bunga efektif. on a time proportion basis using the effective interest
Laba (rugi) kurs mata uang asing yang berkaitan dengan rate method. Gain (loss) on foreign exchange related
investasi disajikan sebagai bagian dari hasil investasi pada to investment is presented as part of investment
laba rugi. Pendapatan atas dividen diakui pada saat hak atas income in the profit or loss. Dividend income is
dividen ditetapkan atau diumumkan melalui Rapat Umum recognized when incurred the rights to the dividends
Pemegang Saham. are established or announced through the General
Meeting of Shareholders.
Pendapatan Lain Other Income
Pendapatan lainnya diakui pada saat terjadinya (basis akrual). Other income is recognized when earned (accrual
basis).
Klaim dan Manfaat Claims and Benefits
Klaim dan manfaat asuransi meliputi klaim-klaim yang telah Claims and benefits consist of approved claims,
disetujui (approved claim), klaim dalam proses penyelesaian outstanding claims and claims incurred but not yet
(outstanding claims) dan klaim yang terjadi namun belum reported. Claims and benefits are recognized as
dilaporkan (claims incurred but not yet reported). Klaim dan expense when the liabilities to cover claims are
manfaat tersebut diakui sebagai beban pada saat timbulnya incurred. Reinsurance claims received from
liabilitas untuk memenuhi klaim. Bagian klaim yang diperoleh reinsurance companies are recognized and recorded
dari reasuradur diakui dan dicatat sebagai pengurang beban as deduction from expenses in the same period the
klaim pada periode yang sama dengan pengakuan beban claim expenses are recognized.
klaim.
Jumlah klaim dalam proses penyelesaian, termasuk klaim yang Total claims in process, including claims incurred but
terjadi namun belum dilaporkan, dinyatakan sebesar jumlah not yet reported are stated at estimated amount
taksiran (estimasi) berdasarkan perhitungan aktuaria. determined based on the actuarial calculation.
Perubahan dalam jumlah estimasi liabilitas klaim, sebagai Changes in estimated claims liabilities as a result of
akibat proses penelaahan lebih lanjut dan perbedaan antara further evaluation and the difference between
jumlah estimasi liabilitas klaim dengan klaim yang dibayarkan, estimated claims and paid claims are recognized as
diakui sebagai penambah atau pengurang beban dalam laba addition to or deduction from expenses in profit or
rugi pada tahun terjadinya perubahan. loss in the year the changes occurred.
Biaya diakui pada saat terjadinya (basis akrual). Expenses are recognized when incurred (accrual
basis).
44
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN (lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (continued)
dd. Liabilitas Imbalan Pascakerja dd. Post-employment Benefits Obligation
Pada tanggal 31 Desember 2022, Grup menyediakan imbalan As of December 31, 2022, the Group provides
kerja pasti kepada karyawannya sesuai dengan Peraturan defined employee benefits to their employees in
Pemerintah (“PP”) No. 35 tahun 2021 untuk Undang-Undang accordance with Implementing Regulation (“PP”) No.
Nomor 11 Tahun 2020 (Undang-Undang Cipta Kerja) yang 35 of 2021 of Law No. 11 of 2020 (Job Creation Law)
diundangkan pada November 2020. Pada tanggal 31 enacted in November 2020. As of December 31,
Desember 2021, Grup menyediakan imbalan kerja pasti 2021, the Group provides defined employee benefits
kepada karyawannya sesuai denga Undang-undang to their employees in accordance with Indonesian
Ketenagakerjaan Indonesia No. 13/2003. Program imbalan Labor Law No. 13/2003. The defined benefit plan is
pasti ini tidak didanai. unfunded.
Liabilitas neto Grup atas program imbalan pasti dihitung dari The Group’s net obligation in respect of the defined
nilai kini liabilitas imbalan pascakerja pasti pada akhir periode benefit plan is calculated as the present value of the
pelaporan dikurangi nilai wajar aset program, jika ada. post-employment benefit obligation at the end of the
Perhitungan liabilitas imbalan pascakerja dilakukan dengan reporting period less the fair value of plan assets, if
menggunakan metode Projected Unit Credit dalam perhitungan any. The post-employment benefit obligation is
aktuaria yang dilakukan setiap akhir periode pelaporan. determined using the Projected Unit Credit Method
with actuarial valuations being carried out at the end
of each reporting period.
Pengukuran kembali liabilitas imbalan pascakerja, meliputi a) Remeasurements of post-employment benefit
keuntungan dan kerugian aktuarial, b) imbal hasil atas aset obligation, comprise of a) actuarial gains and losses,
program, tidak termasuk bunga, dan c) setiap perubahan b) the return of plan assets, excluding interest, and c)
dampak batas atas aset, tidak termasuk bunga, diakui di the effect of asset ceiling, excluding interest, are
penghasilan komprehensif lain pada saat terjadinya. recognized immediately in the other comprehensive
Pengukuran kembali tidak direklasifikasi ke laba rugi pada income in the period in which they occur.
periode berikutnya. Remeasurements are not reclassified to profit or loss
in the subsequent periods.
Ketika program imbalan berubah atau terdapat kurtailmen atas When the benefits of a plan are changed, or when a
program, bagian imbalan yang berubah terkait biaya jasa lalu, plan is curtailed, the portion of the changed benefit
atau keuntungan atau kerugian kurtailmen, diakui di laba rugi related to past service of employees, or gain or loss
pada saat terdapat perubahan atau kurtailmen atas program. on curtailment, is recognized immediately in profit or
loss when the plan amendment or curtailment occurs.
Grup menentukan (penghasilan) beban bunga neto atas (aset) The Group determines the net interest expense
liabilitas imbalan pascakerja neto dengan menerapkan tingkat (income) on the net post- employment benefit
bunga diskonto pada awal periode pelaporan tahunan untuk obligation (asset) for the period by applying the
mengukur liabilitas imbalan pascakerja selama periode discount rate used to measure the post-employment
berjalan. benefit obligation at the beginning of the annual
period.
Grup mengakui keuntungan dan kerugian atas penyelesaian The Group recognizes gains and losses on the
liabilitas imbalan pascakerja pada saat penyelesaian terjadi. settlement of employee benefit liability when the
keuntungan atau kerugian atas penyelesaian merupakan settlement occurs. The gain or loss on settlement is
selisih antara nilai kini liabilitas imbalan pascakerja yang the difference between the present value of employee
ditetapkan pada tanggal penyelesaian dengan harga benefits liability being settled as determined on the
penyelesaian, termasuk setiap aset program yang dialihkan date of settlement and the settlement price, including
dan setiap pembayaran yang dilakukan secara langsung oleh any plan assets transferred and any payment made
Grup sehubungan dengan penyelesaian tersebut. directly by the Group in connection with the
settlement.
45
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
dd. Liabilitas Imbalan Kerja (lanjutan) dd. Employee Benefits Liability (continued)
Grup mengakui (1) biaya jasa, yang terdiri dari biaya jasa The Group recognizes the (1) service costs,
kini, biaya jasa lalu, dan setiap keuntungan atau kerugian comprising of current service cost, past-service cost,
atas penyelesaian, dan (2) penghasilan atau beban bunga and any gain or loss on settlement, and (2) net
neto di laba rugi pada saat terjadinya. interest expense or income immediately in profit or
loss.
ee. Kontrak Jaminan Keuangan ee. Financial Guarantee Contract
Kontrak jaminan keuangan adalah yang mensyaratkan Financial guarantee contract that requires the issuer
penerbit untuk melakukan pembayaran tertentu untuk to make specified payments to reimburse the holder
mengganti pemegang atas timbulnya kerugian karena for a loss it incurs because a specified debtor fails to
debitur tertentu gagal melakukan pembayaran pada saat meet payment when due in accordance with the
jatuh tempo sesuai dengan perjanjian jaminan. guarantee agreement.
ee. Kontrak Jaminan Keuangan (lanjutan) ee. Financial Guarantee Contract (continued)
Kontrak jaminan keuangan diakui awalnya sebesar nilai Financial guarantees contract is a initially recognised
wajar pada tanggal jaminan diberikan. Nilai wajar dari at fair value on the date the guarantee was given. The
jaminan keuangan pada saat dimulainya transaksi pada fair value of a financial guarantee at inception is likely
umumnya sama dengan provisi yang diterima untuk to equal the premium received because all
jaminan diberikan dengan syarat dan kondisi normal. guarantees are agreed on arm’s length terms.
Setelah pengakuan awal, liabilitas atas jaminan tersebut Subsequent to initial recognition, the liabilities under
diukur pada jumlah yang lebih tinggi antara jumlah awal, such guarantees are measured at the higher of the
dikurangi amortisasi provisi dan estimasi terbaik dari initial amount, less amortisation of fees recognised,
jumlah yang diharapkan akan terjadi untuk menyelesaikan and the best estimate of the amount required to settle
jaminan tersebut. Estimasi ini ditentukan berdasarkan the guarantee. These estimates are determined
pengalaman transaksi yang sejenis dan kerugian historis based on experience of similar transactions and
masa lalu, dilengkapi dengan penilaian manajemen. history of past losses, supplemented by the
Pendapatan provisi yang diperoleh diamortisasi selama judgement of management. The fee income earned
jangka waktu jaminan menggunakan metode garis lurus. is amortised over the period of guarantee based on
straight-line method.
ff. Pajak Penghasilan ff. Income Tax
Beban pajak penghasilan terdiri dari jumlah beban pajak Income tax expense represents the sum of the
kini dan pajak tangguhan. current tax and deferred tax.
Pajak diakui sebagai pendapatan atau beban dan Tax is recognized as income or an expense and
termasuk dalam laba rugi untuk period berjalan, kecuali included in profit and loss for the period, except to the
pajak yang timbul dari transaksi atau kejadian yang diakui extent that the tax arises from a transaction or event
di luar laba rugi. Pajak terkait dengan pos yang diakui which is recognized outside profit or loss. Tax that
dalam penghasilan komprehensif lain, diakui dalam relates to items recognized in other comprehensive
penghasilan komprehensif lain dan pajak terkait dengan income is recognized in other comprehensive income
pos yang diakui langsung di ekuitas, diakui langsung di and tax that relates to items recognized directly in
ekuitas. equity is recognized in equity.
46
Page 50
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
ff. Pajak Penghasilan (lanjutan) ff. Income Tax (continued)
(i) Pajak Kini (i) Current Tax
Pajak terutang kini didasarkan pada laba kena pajak tahun The current tax payable is based on taxable profit for
berjalan. Laba kena pajak berbeda dari laba yang the year. Taxable profit differs from profit as reported
dilaporkan dalam masing- masing laporan laba rugi dan in the respective profit or loss and other
penghasilan komprehensif lain entitas dalam Grup karena comprehensive income of the companies in the
tidak termasuk pos-pos dari pendapatan atau beban yang Group because it excludes items of income or
dapat dikenakan pajak atau dikurangkan di tahun-tahun expense that are taxable or deductible in other years
lainnya dan selanjutnya tidak termasuk pos- pos yang tidak and it further excludes items that are not taxable nor
dapat dikenakan pajak atau dikurangkan dari pajak. deductible. The respective current tax liability of each
Liabilitas pajak kini masing-masing entitas di dalam Grup entity in the Group is calculated using tax rates that
dihitung dengan menggunakan tarif pajak yang berlaku have been enacted or substantively enacted by the
atau secara substansial berlaku pada tanggal laporan end of the reporting period.
posisi keuangan konsolidasian.
Manajemen secara berkala mengevaluasi jumlah yang Management periodically evaluates the amount
dilaporkan di dalam Surat Pemberitahuan Tahunan (“SPT”) reported in the Annual Tax Return (“SPT”) in relation
terkait dengan keadaan dimana peraturan pajak yang to the circumstances in which the applicable tax
berlaku memerlukan interpretasi dan, jika diperlukan, regulations are subject to interpretation and, if
manajemen akan menghitung provisi atas jumlah yang necessary, the management will calculate the
mungkin timbul. amount of provision that may arise.
(ii) Pajak tangguhan (ii) Deferred tax
Pajak tangguhan diakui dengan menggunakan metode Deferred tax is recognized using the liability method
liabilitas atas perbedaan temporer antara dasar pengenaan on temporary differences at the reporting date
pajak dari aset dan liabilitas dan jumlah tercatatnya untuk between the tax bases of assets and liabilities and
tujuan pelaporan keuangan konsolidasian. Aset pajak their carrying amounts for financial reporting
tangguhan diakui untuk seluruh perbedaan temporer yang purposes at the reporting date. Deferred tax assets
dapat dikurangkan dan akumulasi rugi fiskal belum are recognized for all deductible temporary
dikompensasi, bila kemungkinan besar laba kena pajak differences and carry forward of unused tax losses
akan tersedia sehingga perbedaan temporer dapat to the extent that it is probable that taxable profits will
dikurangkan, dan rugi fiskal belum dikompensasi, dapat be available against which deductible temporary
dimanfaatkan. differences and the carry forward of unused tax
losses can be utilized.
Liabilitas pajak tangguhan diakui untuk semua perbedaan Deferred tax liabilities are recognized for all taxable
temporer kena pajak. Aset dan liabilitas pajak tangguhan temporary differences. Such deferred tax assets and
tidak diakui jika perbedaan temporer timbul dari liabilities are not recognized if the temporary
(a) pengakuan awal goodwill; atau (b) pada saat differences arises from (a) the initial recognition of
pengakuan awal aset atau liabilitas dari transaksi yang goodwill; (b) or of an asset or liability in a transaction
(i) bukan transaksi kombinasi bisnis, dan that is (i) not a business combination, and (ii) at the
(ii) pada waktu transaksi tidak memengaruhi laba akuntansi time of the transaction, affects neither the accounting
dan laba kena pajak/rugi pajak. profit nor taxable profit or loss.
47
Page 51
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
(ii) Pajak tangguhan (ii) Deferred tax
Jumlah tercatat aset pajak tangguhan ditelaah pada setiap The carrying amount of a deferred tax asset is
tanggal pelaporan dan jumlah tercatat aset pajak reviewed at each reporting date and reduced to the
tangguhan tersebut diturunkan apabila laba kena pajak extent that it is no longer probable that sufficient
mungkin tidak memadai untuk mengkompensasi sebagian taxable profit will be available to allow all or part of the
atau semua manfaat aset pajak tangguhan. Aset pajak benefit of that deferred tax asset to be utilized.
tangguhan yang belum diakui dinilai kembali pada setiap Unrecognized deferred tax assets are re-assessed at
tanggal pelaporan dan diakui sepanjang kemungkinan each reporting date and are recognized to the extent
besar laba kena pajak di masa depan akan memungkinkan that it has become probable that future taxable profit
aset pajak tangguhan untuk dipulihkan. will allow the deferred tax assets to be recovered.
Aset dan liabilitas pajak tangguhan diukur dengan Deferred tax assets and liabilities are measured at the
menggunakan tarif pajak yang diharapkan berlaku pada tax rates that are expected to apply to the year when
tahun saat aset dipulihkan atau liabilitas diselesaikan the asset is realized or the liability is settled, based on
berdasarkan tarif pajak dan peraturan pajak yang berlaku tax rates and tax laws that have been enacted or
atau secara substantif telah berlaku pada tanggal substantively enacted as at the reporting date.
pelaporan.
Aset dan liabilitas pajak tangguhan dapat saling hapus jika, Deferred tax assets and liabilities can be offset if, and
dan hanya jika, (a) memiliki hak yang dapat dipaksakan only if, (a) there is a legally enforceable right to offset
secara hukum untuk melakukan saling hapus antara aset the current tax assets and liabilities and (b) the
dan liabilitas pajak kini dan (b) aset serta liabilitas pajak deferred tax assets and liabilities relate to the same
tangguhan tersebut terkait dengan pajak penghasilan yang taxable entity and the same taxation authority.
dikenakan oleh otoritas perpajakan yang sama.
(iii) Pajak final (iii) Final tax
Peraturan perpajakan di Indonesia mengatur beberapa Tax regulation in Indonesia determined that certain
jenis penghasilan dikenakan pajak yang bersifat final. taxable income is subject to final tax. Final tax applied
Pajak final yang dikenakan atas nilai bruto transaksi tetap to the gross value of transactions is applied even
dikenakan walaupun atas transaksi tersebut pelaku when the parties carrying the transaction recognizing
transaksi mengalami kerugian. losses.
Pajak final tersebut tidak termasuk dalam lingkup yang Such final tax is not governed by PSAK No. 46.
diatur oleh PSAK No. 46. Oleh karena itu, Grup Therefore, the Group has decided to present all of the
memutuskan untuk menyajikan beban pajak final final tax arising from interest income as a separate line
sehubungan dengan pendapatan bunga sebagai pos item.
tersendiri.
Perubahan terhadap liabilitas perpajakan Grup diakui pada Amendments to respective tax obligations of the Group
saat Surat Ketetapan Pajak (“SKP”) diterima atau, jika Grup are recorded when tax assessment letter (“SKP”) is
mengajukan keberatan atau banding, pada saat keputusan received or, if objected to or appealed against by the
atas keberatan atau banding tersebut telah ditetapkan. Group, when the result of the objection or appeal is
determined.
48
Page 52
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
gg. Sewa gg. Lease
Grup sebagai penyewa Group as a lessee
Pada tanggal permulaan kontrak, Grup menilai apakah At the inception of a contract, the Group assesses
kontrak merupakan, atau mengandung, sewa. Suatu whether the contract is, or contains, a lease. A
kontrak merupakan atau mengandung sewa jika kontrak contract is or contains a lease if the contract conveys
tersebut memberikan hak untuk mengendalikan the right to control the use of an identified assets for
penggunaan aset identifikasian selama suatu jangka a period of time in exchange for consideration.
waktu untuk dipertukarkan dengan imbalan.
Untuk menilai apakah kontrak memberikan hak untuk To assess whether a contract conveys the right to
mengendalikan penggunaan aset identifikasian, Grup control the use of an identified asset, the Group shall
harus menilai apakah (lanjutan): assesses whether (continued):
- Grup memiliki hak untuk mendapatkan secara - The Group has the right to obtain substantially all
subtansial seluruh manfaat ekonomi dari penggunaan the economic benefits from use of the asset
aset identifikasian; dan throughout the period of use; and
- Grup memiliki hak untuk mengarahkan penggunaan - The Group has the right to direct the use of the
aset identifikasian. Grup memiliki hak ini ketika Grup asset. The Group has this right when it has the
memiliki hak untuk pengambilan keputusan yang decision-making rights that are the most relevant
relevan tentang bagaimana dan untuk tujuan apa aset to changing how and for what purpose the asset
digunakan telah ditentukan sebelumnya dan: is used are predetermined:
i). Grup memiliki hak untuk mengoperasikan aset; i). The Group has the right to operate the asset;
ii). Grup telah mendesain aset dengan cara ii). The Group has designed the asset in a way
menetapkan sebelumnya bagaimana dan untuk that predetermined how and for what
tujuan apa aset akan digunakan selama periode purpose it will be used.
penggunaan.
Pada tanggal insepsi atau pada penilaian kembali atas At the inception or on reassessment of a contract that
kontrak yang mengandung sebuah komponen sewa, Grup contains a lease component, the Group allocates the
mengalokasikan imbalan dalam kontrak ke masing- consideration in the contract to each lease
masing komponen sewa berdasarkan harga tersendiri component on the basis of their relative stand-alone
relatif dari komponen sewa dan harga tersendiri agregat prices and the aggregate stand-alone price of the
dari komponen nonsewa. Namun, untuk sewa penunjang non-lease components. However, for the leases of
dimana Grup bertindak sebagai penyewa, Grup improvements in which the Group is a lessee, the
memutuskan untuk tidak memisahkan komponen Group has elected not to separate
nonsewa dan mencatat komponen sewa dan nonsewa non-lease components and account for the lease and
tersebut sebagai satu komponen sewa. non-lease components as a single lease component.
49
Page 53
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
gg. Sewa (lanjutan) gg. Lease (continued)
Grup sebagai penyewa (lanjutan) Group as a lessee (continued)
Pada tanggal permulaan sewa, Grup mengakui aset hak- The Group recognizes a right-of-use asset and a
guna dan liabilitas sewa. Aset hak-guna diukur pada biaya lease liability at the lease commencement date. The
perolehan, dimana meliputi jumlah pengukuran awal right-of-use asset is initially measured at cost, which
liabilitas sewa yang disesuaikan dengan pembayaran comprises the initial amount of the lease liability
sewa yang dilakukan pada atau sebelum tanggal adjusted for any lease payment made at or before the
permulaan, ditambah dengan biaya langsung awal yang commencement date, plus any initial direct cost
dikeluarkan dan estimasi biaya yang akan dikeluarkan incurred and an estimate of costs to dismantle and
untuk membongkar dan memindahkan aset pendasar atau remove the underlying asset or to restore the
untuk merestorasi aset pendasar ke kondisi yang underlying asset to the condition required by the
disyaratkan dan ketentuan sewa, dikurangi dengan insentif terms and conditions of the lease, less any lease
sewa yang diterima. incentives received.
Aset hak-guna kemudian disusutkan menggunakan The right-of-use asset is subsequently depreciated
metode garis lurus dari tanggal permulaan hingga tanggal using the straight-line method from the
yang lebih awal antara akhir umur manfaat aset hak-guna commencement date to the earlier of the end of the
atau akhir masa sewa. useful life of the right-of-use asset or the end of the
lease term.
Liabilitas sewa diukur pada nilai kini pembayaran sewa The lease liability is initially measured at the present
yang belum dibayar pada tanggal permulaan, value of the lease payments that are not paid at the
didiskontokan dengan menggunakan suku bunga implisit commencement date, discounted using the interest
dalam sewa atau jika suku bunga tersebut tidak dapat rate implicit in the lease or, if that rate cannot be
ditentukan, maka menggunakan suku bunga pinjaman readily determined, using incremental borrowing rate.
inkremental. Pada umumnya, Grup menggunakan suku Generally, the Group uses its incremental borrowing
bunga pinjaman inkremental sebagai tingkat bunga rate as the discount rate.
diskonto.
Pembayaran sewa yang termasuk dalam pengukuran Lease payments included in the measurement of the
liabilitas sewa meliputi pembayaran berikut ini: lease liability comprise the following:
- pembayaran tetap, termasuk pembayaran tetap secara - fixed payments, including in-substance fixed
substansi dikurangi dengan piutang insentif sewa; payments less any lease incentive receivable;
- pembayaran sewa variabel yang bergantung pada - variable lease payments that depend on an index
indeks atau suku bunga yang pada awalnya diukur or a rate, initially measured using the index or rate
dengan menggunakan indeks atau suku bunga pada as at the commencement date;
tanggal permulaan;
- jumlah yang diperkirakan akan dibayarkan oleh - amounts expected to be payable under a residual
penyewa dengan jaminan nilai residual; value guarantee;
- harga eksekusi opsi beli jika Grup cukup pasti untuk - the exercise price under a purchase option that
mengeksekusi opsi tersebut; dan the Group is reasonably certain to exercise; and
- penalti karena penghentian awal sewa kecuali jika - penalties for early termination of a lease unless
Grup cukup pasti untuk tidak menghentikan lebih awal. the Group is reasonably certain not to terminate
early.
Pembayaran sewa dialokasikan menjadi bagian pokok dan Each lease payment is allocated between the liability
biaya keuangan. Biaya keuangan dibebankan pada laba and finance cost. The finance cost is charged to profit
rugi selama periode sewa sehingga menghasilkan tingkat or loss over the lease period so as to produce a
suku bunga periodik yang konstan atas saldo liabilitas constant periodic rate of interest on the remaining
untuk setiap periode. balance of the liability for each period.
50
Page 54
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
ff. Sewa (lanjutan) ff. Lease (continued)
Grup sebagai penyewa (lanjutan) Group as a lessee (continued)
Grup menyajikan aset hak-guna sebagai bagian dari “Aset The Group presents right-of-use assets as part of
tetap” dan “Liabilitas sewa” di dalam laporan posisi “Fixed Assets” and “Lease liabilities” in the
keuangan konsolidasian. consolidated statement of financial position.
Jika sewa mengalihkan kepemilikan aset pendasar If the lease transfers ownership of the underlying
kepada Grup pada akhir masa sewa atau jika biaya asset to the Group by the end of the lease term or if
perolehan aset hak-guna merefleksikan Grup akan the cost of the right-of-use asset reflects that the
mengeksekusi opsi beli, maka Grup menyusutkan aset Group will exercise a purchase option, the Group
hak-guna dari tanggal permulaan hingga akhir umur depreciates the right-of-use asset from the
manfaat aset pendasar. Jika tidak, maka Grup commencement date to the end of the useful life of
menyusutkan aset hak-guna dari tanggal permulaan the underlying asset. Otherwise, the Group
hingga tanggal yang lebih awal antara akhir umur manfaat depreciates the right-of-use asset from the
aset hak-guna atau akhir masa sewa. commencement date to the earlier of the end of the
useful life of the right-of-use asset or the end of the
lease term.
Sewa jangka-pendek Short-term leases
Grup memutuskan untuk tidak mengakui aset hak-guna The Group has elected not to recognize right-of-use
dan liabilitas sewa untuk sewa jangkapendek yang assets and lease liabilities for short-term leases that
memiliki masa sewa 12 bulan atau kurang. Grup have a lease term of 12 months or less. The Group
mengakui pembayaran sewa atas sewa tersebut sebagai recognizes the leases payments associated with
beban dengan dasar garis lurus selama masa sewa. these leases as an expense on a straight-line basis
over the lease term.
Ketika Grup bertindak sebagai pesewa, Grup When the Group acts as a lessor, it shall classify each
mengklasifikasi masing-masing sewanya baik sewa of its leases as either an operating lease or a finance
operasi atau sewa pembiayaan. lease.
Untuk mengklasifikasi masing-masing sewa, Grup To classify each lease, the Group makes an overall
membuat penilaian secara keseluruhan atas apakah sewa assessment of whether the lease transfers
mengalihkan secara substansial seluruh risiko dan substantially all of the risks and rewards incidental to
manfaat yang terkait dengan kepemilikan aset pendasar. ownership of the underlying asset. If this is the case,
Jika penilaian membuktikan hal tersebut, maka sewa then the lease is classified as a finance lease; if not,
diklasifikasikan sebagai sewa pembiayaan; jika tidak then it is an operating lease. As part of this
maka, merupakan sewa operasi. Sebagai bagian dari assessment, the Group considers certain indicators
penilaian ini, Grup mempertimbangkan beberapa indikator such as whether the lease term is for the major part
seperti apakah masa sewa adalah sebagian besar dari of the economic life of the asset.
umur ekonomik aset pendasar.
hh. Provisi hh. Provision
Provisi diakui jika Grup mempunyai kewajiban kini (hukum Provisions are recognized when the Group has
maupun konstruktif) sebagai akibat peristiwa masa lalu, present obligation (legal or constructive) as a result of
yang memungkinkan Grup harus menyelesaikan a past event, it is probable that the Group will be
kewajiban tersebut dan estimasi yang andal dapat dibuat required to settle the obligation, and a reliable
atas jumlah kewajiban tersebut. estimate can be made of the amount of the obligation.
51
Page 55
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
hh. Provisi hh. Provision
Jumlah yang diakui sebagai provisi adalah hasil estimasi The amount recognized as a provision is the best
terbaik atas pengeluaran yang diperlukan untuk estimate of the consideration required to settle the
menyelesaikan kewajiban kini pada tanggal pelaporan, obligation at the reporting date, taking into account
dengan mempertimbangkan risiko dan ketidakpastian the risks and uncertainties surrounding the obligation.
terkait kewajiban tersebut. Ketika provisi diukur Where a provision is measured using the cash flows
menggunakan estimasi arus kas untuk menyelesaikan estimated to settle the present obligation, its carrying
kewajiban kini, maka jumlah tercatat provisi adalah nilai amount is the present value of those cash flows.
kini arus kas tersebut.
Jika sebagian atau seluruh pengeluaran untuk When some or all of the economic benefits required
menyelesaikan provisi diganti oleh pihak ketiga, maka to settle a provision are expected to be recovered
penggantian itu diakui hanya pada saat timbul keyakinan from a third party, the receivable is recognized if it is
bahwa penggantian pasti akan diterima dan jumlah virtually certain that reimbursement will be received
penggantian dapat diukur dengan andal. and the amount of the receivable can be measured
reliably.
ii. Laba per Saham ii. Earnings Per Share
Laba per saham dasar dihitung dengan membagi laba Basic earnings per share amounts is calculated by
neto tahun berjalan yang dapat diatribusikan kepada dividing the net profit for the year attributable to the
pemilik induk dengan jumlah rata-rata tertimbang saham owners of the parent by the weighted average
biasa yang beredar selama periode pelaporan. number of ordinary shares outstanding at the
reporting period.
Laba per saham dilusian dihitung dengan membagi laba Diluted earnings per share is calculated by dividing
neto tahun berjalan yang dapat di atribusikan kepada the net profit attributable to the owners of the parent
pemilik entitas induk dengan jumlah rata-rata tertimbang by the weighted average number of ordinary shares
saham biasa yang beredar selama periode pelaporan outstanding during the year plus the weighted
yang bersangkutan ditambah jumlah rata-rata tertimbang average number of ordinary shares that would be
saham biasa yang akan diterbitkan melalui konversi dari issued on the conversion of all the dilutive potential
seluruh potensi dilutif saham biasa. ordinary shares into ordinary shares.
jj. Informasi Segmen jj. Segment Information
Grup menerapkan PSAK No. 5, “Segmen Operasi”. PSAK The Group applied PSAK No. 5, “Operating
revisi ini mengatur pengungkapan yang memungkinkan Segments”. This PSAK regulates disclosures that
pengguna laporan keuangan untuk mengevaluasi sifat dan enable users of financial statements to evaluate the
dampak keuangan dari aktivitas bisnis yang mana entitas nature and financial effects of business activity in
terlibat dan lingkungan ekonomi di mana entitas which the entity is involved and the economic
beroperasi. environment in which it operates.
Pada tanggal dan untuk tahun yang berakhir pada tanggal As of and for the years March 31, 2023 and 31
31 Maret 2023 dan 31 Desember 2022, Grup tidak December, 2022, the Group did not prepare segment
menyiapkan informasi segmen karena segmen usaha information since the Group’s sole business segment
Grup seluruhnya berasal dari usaha asuransi jiwa PT PDL, relates to the insurance business of PT PDL, a
entitas anak. subsidiary.
52
Page 56
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan) POLICIES (continued)
kk. Biaya Emisi Saham kk. Shares Issuance Cost
Biaya-biaya emisi efek yang terjadi sehubungan dengan Costs related to the public offering of shares
penawaran saham kepada masyarakat (termasuk (including pre-emptive rights issue) are deducted
penerbitan hak memesan efek terlebih dahulu) from the proceeds and presented as a deduction of
dikurangkan langsung dari hasil emisi dan disajikan “Additional Paid-In Capital - Net” account, under
sebagai pengurang pada akun “Tambahan Modal Disetor Equity section in the consolidated statements of
- Neto”, sebagai bagian dari Ekuitas pada laporan posisi financial position.
keuangan konsolidasian.
ll. Peristiwa Setelah Tanggal Pelaporan ll. Events After the Reporting Date
Peristiwa setelah akhir tahun yang menyediakan Post year-end events that provide additional
tambahan informasi mengenai posisi keuangan Grup pada information about the Group’s financial position at
tanggal pelaporan (peristiwa penyesuaian) tercermin end of the reporting date (adjusting event) are
dalam laporan keuangan konsolidasian. Peristiwa setelah reflected in the consolidated financial statements.
akhir tahun yang bukan merupakan peristiwa Post year-end events are not adjusting events, if any,
penyesuaian, jika ada, diungkapkan jika material terhadap are disclosed if material to consolidated financial
laporan keuangan konsolidasian. statements.
3. PERTIMBANGAN, ASUMSI DAN ESTIMASI 3. CRITICAL ACCOUNTING ESTIMATES,
AKUNTANSI PENTING ASSUMPTIONS AND JUDGMENT
Penyusunan laporan keuangan konsolidasian Grup The preparation of the Group’s consolidated financial
mengharuskan manajemen untuk membuat statements requires management to make judgments,
pertimbangan, estimasi dan asumsi yang memengaruhi estimates and assumptions that affect the reported amounts
jumlah-jumlah pendapatan, beban, aset dan liabilitas yang of revenue, expenses, assets and liabilities, and the
dilaporkan serta pengungkapan atas liabilitas kontinjensi, disclosure of contingent liabilities, at the reporting date.
pada setiap akhir periode pelaporan. Namun, hasil aktual However, uncertainty about these assumptions and
dapat berbeda dengan jumlah yang diestimasi, estimates could result in outcomes that could require a
ketidakpastian atas asumsi serta estimasi tersebut dapat material adjustment to the carrying amount of the asset or
menimbulkan penyesuaian material terhadap jumlah liability affected in future years.
tercatat aset dan liabilitas pada tahun berikutnya.
Pertimbangan Judgments
Dalam proses penerapan kebijakan akuntansi Grup, In the process of applying the Group's accounting policies,
manajemen telah membuat pertimbangan berikut, selain management made the following judgments, apart from
yang telah tercakup dalam estimasi, yang memiliki dampak those involving estimations, which has the most significant
signifikan atas jumlah-jumlah yang diakui dalam laporan effect on the amounts recognized in the Interim
keuangan konsolidasian interim: consolidated financial statements:
Penentuan mata uang fungsional Determination of functional currency
Mata uang fungsional dari masing-masing entitas dalam The functional currency of each entity in the Group is the
Grup adalah mata uang dari lingkungan ekonomi utama di currency from the primary economic environment where
mana entitas tersebut beroperasi. Mata uang tersebut such entity operates. Those currencies are the currencies
adalah mata uang yang memengaruhi pendapatan dan that influence the revenues and costs of each respective
biaya dari masing-masing entitas. Penentuan mata uang entity. The determination of functional currency may require
fungsional mungkin memerlukan pertimbangan karena judgment due to various complexity, among others, the
berbagai kompleksitas, antara lain, entitas dapat entity may transact in more than one currency in its daily
bertransaksi di lebih dari satu mata uang dalam kegiatan business activities.
usahanya sehari-hari.
53
Page 57
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PERTIMBANGAN, ASUMSI DAN ESTIMASI 3. CRITICAL ACCOUNTING ESTIMATES, ASSUMPTIONS
AKUNTANSI PENTING (lanjutan) AND JUDGMENT (continued)
Pertimbangan (lanjutan) Judgments (continued)
Klasifikasi Aset dan Liabilitas Keuangan Classification of Financial Assets and Financial Liabilities
Grup mengklasifikasikan aset keuangannya bergantung The Group classifies its financial assets depending on the
pada model bisnis untuk mengelola aset keuangan business model for managing those financial assets and
tersebut dan apakah persyaratan kontraktual dari aset whether the contractual terms of the financial asset are
keuangan tersebut semata-mata pembayaran pokok dan solely payments of principal and interest on the principal
bunga dari jumlah pokok terutang. Aset dan liabilitas amount outstanding. The financial assets and financial
keuangan diakui dan dikelompokkan sesuai dengan liabilities are accounted for in accordance with the Group’s
kebijakan akuntansi Grup seperti diungkapkan pada accounting policies disclosed in Note 2 to the consolidated
Catatan 2 atas laporan keuangan konsolidasian. financial statements.
Menentukan Penilaian Model Bisnis Determining Business Model Assessment
Klasifikasi dan pengukuran aset keuangan bergantung Classification and measurement of financial assets
pada hasil pengujian semata pembayaran pokok dan depends on the results of the solely payment of principal
bunga (“SPPI”) atas jumlah pokok terutang dan model and interest (“SPPI”) on the principal amount outstanding
bisnis. Grup menentukan model bisnis pada tingkat yang and the business model test. The Group determines the
mencerminkan bagaimana kelompok aset keuangan business model at a level that reflects how groups of
dikelola bersama untuk mencapai tujuan bisnis tertentu. financial assets are managed together to achieve a
Penilaian ini mencakup penilaian yang mencerminkan particular business objective. This assessment includes
semua bukti yang relevan termasuk bagaimana kinerja judgment reflecting all relevant evidence including how the
aset dievaluasi dan kinerjanya diukur, risiko yang performance of the assets is evaluated and their
memengaruhi kinerja aset dan bagaimana performance measured, the risks that affect the
pengelolaannya. Grup memantau aset keuangan yang performance of the assets and how these are managed.
diukur pada biaya perolehan diamortisasi atau nilai wajar The Group monitors financial assets measured at amortized
melalui pendapatan komprehensif lain yang dihentikan cost or fair value through other comprehensive income that
pengakuannya sebelum jatuh tempo untuk memahami are derecognized prior to their maturity to understand the
alasan pelepasannya dan apakah alasan tersebut reason for their disposal and whether the reasons are
konsisten dengan tujuan bisnis di consistent with the objective of the business for which the
mana aset tersebut dimiliki. Pemantauan adalah bagian asset was held. Monitoring is part of the Group’s continuous
dari penilaian berkelanjutan Grup tentang apakah model assessment of whether the business model for which the
bisnis yang memiliki aset keuangan yang tersisa masih remaining financial assets are held continues to be
sesuai dan jika tidak sesuai apakah telah terjadi perubahan appropriate and if it is not appropriate whether there has
model bisnis dan oleh karena itu terdapat perubahan been a change in business model and so a prospective
prospektif terhadap klasifikasi aset keuangan tersebut. change to the classification of those assets.
Pertimbangan signifikan dilakukan dalam menentukan Significant judgment is involved in determining the provision
penyisihan atas pajak penghasilan badan. Terdapat for income taxes. There are certain transactions and
transaksi dan perhitungan pajak tertentu yang penentuan computations for which the ultimate tax determination is
akhirnya adalah tidak pasti dalam kegiatan usaha normal. uncertain during the ordinary course of business. The
Grup mengakui liabilitas atas pajak penghasilan badan Group recognizes liabilities for expected tax issues based
berdasarkan estimasi apakah akan terdapat tambahan on estimates of whether additional taxes will be due. Where
pajak penghasilan badan. Ketika hasil pajak yang the final tax outcome of these matters is different from the
dikeluarkan berbeda dengan jumlah yang awalnya diakui, amounts that were initially recognized, such differences will
perbedaan tersebut akan berdampak pada pajak impact the income tax and deferred tax provisions in the
penghasilan dan penyisihan pajak tangguhan pada period in which such determination is made.
periode di mana penentuan tersebut dilakukan.
54
Page 58
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PERTIMBANGAN, ASUMSI DAN ESTIMASI 3. CRITICAL ACCOUNTING ESTIMATES, ASSUMPTIONS
AKUNTANSI PENTING (lanjutan) AND JUDGMENT (continued)
Pertimbangan yang signifikan (lanjutan) Significant judgments (continued)
Penyisihan Pajak Penghasilan Badan (lanjutan) Provision for Income Tax (continued)
Aset pajak tangguhan diakui atas seluruh rugi fiscal yang Deferred tax assets are recognized for all unused tax losses
belum dikompensasi sejauh besar kemungkinan bahwa to the extent that it is probable that taxable profit will be
laba fiskal akan tersedia untuk dikompensasi dengan saldo available against which the losses can be utilized. The
rugi fiskal yang dapat dikompensasikan. Penentuan jumlah determination of the amount of deferred tax assets that can
aset pajak tangguhan yang dapat diakui berdasarkan be recognized based upon the likely timing and level of
perbedaan waktu dan laba kena pajak di masa mendatang future taxable profits together with future tax planning
bersama-sama dengan strategi perencanaan pajak masa strategies required significant management judgment.
depan membutuhkan pertimbangan signifikan dari
manajemen.
Jumlah tercatat utang pajak penghasilan dan asset pajak The Group’s carrying amount of tax payables and deferred
tangguhan Grup, diungkapkan pada Catatan 34 laporan tax assets are disclosed in Note 34 to the consolidated
keuangan konsolidasian. financial statements.
Klasifikasi Produk Product Classification
Berdasarkan PSAK No. 62, “Kontrak Asuransi”, PT PDL Based on PSAK 62, “Insurance Contract”, PT PDL should
harus mengklasifikasi kontraknya menjadi kontrak classify its contracts into insurance contract or investment
asuransi atau kontrak investasi. Manajemen PT PDL telah contract or investment contract. Management of PT PDL
menganalisis dan menyimpulkan bahwa seluruh kontrak had assessed and concluded that all the contracts issued
yang diterbitkan oleh PT PDL adalah kontrak asuransi. by PT PDL are classified as insurance contracts.
Mengevaluasi perjanjian sewa Evaluating lease agreements
Grup sebagai Penyewa Group as Lessee
Grup sebagai penyewa - Menilai Pengaturan Sewa dan Group as lessee - Assessing Lease Arrangement and
Jangka Waktu Sewa Lease-term
Penentuan apakah suatu perjanjian mengandung unsur Determining whether an arrangement is or contains a lease
sewa membutuhkan pertimbangan yang cermat untuk requires careful judgment to assess whether the
menilai apakah perjanjian tersebut memberikan hak untuk arrangement conveys a right to obtain substantially all the
mendapatkan secara subtansial seluruh manfaat ekonomi economic benefits from use of the asset throughout the
dari penggunaan aset identifikasian dan hak untuk period of use and right to direct the use of the asset, even if
mengarahkan penggunaan aset identifikasian, bahkan jika the right is not explicitly specified in the arrangement. In
hak tersebut tidak dijabarkan secara eksplisit di perjanjian. determining the lease term, the Group considers all facts
Dalam menentukan jangka waktu sewa, Grup and circumstances that create an economic incentive to
mempertimbangkan semua fakta dan keadaan yang exercise an extension option, or not exercise a termination
menimbulkan insentif ekonomi untuk menggunakan opsi option. Extension options (or periods after termination
perpanjangan, atau tidak menggunakan opsi penghentian. options) are only included in the lease term if the lease is
Opsi perpanjangan (atau periode setelah opsi penghentian reasonably certain to be extended (or not terminated).
kontrak kerja) hanya termasuk dalam jangka waktu sewa
jika cukup pasti akan diperpanjang (atau tidak dihentikan).
Grup sebagai penyewa - Memperkirakan Suku bunga Group as lessee - Estimating the Incremental Borrowing
Pinjaman Inkremental untuk Liabilitas Sewa Rate for Lease Liabilities
55
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PERTIMBANGAN, ASUMSI DAN ESTIMASI 3. CRITICAL ACCOUNTING ESTIMATES, ASSUMPTIONS
AKUNTANSI PENTING (lanjutan) AND JUDGMENT (continued)
Pertimbangan yang signifikan (lanjutan) Significant judgments (continued)
Karena Grup tidak dapat langsung menentukan suku Since the Group could not readily determine the implicit
bunga implisit, manajemen menggunakan suku bunga rate, management use the Group's incremental borrowing
pinjaman inkremental Grup sebagai tingkat diskonto. Ada rate as a discount rate. There are a number factors to
beberapa faktor yang perlu dipertimbangkan dalam consider in determining an incremental borrowing rate,
menentukan suku bunga pinjaman inkremental, yang many of which need judgment in order to be able to reliably
banyak di antaranya memerlukan pertimbangan untuk quantify any necessary adjustments to arrive at the final
dapat secara andal mengukur penyesuaian yang discount rates. In determining incremental borrowing rate,
diperlukan untuk mencapai tingkat diskonto akhir. Dalam the Group considers the following main factors: the Group’s
menentukan suku bunga pinjaman inkremental, Grup corporate credit risk, the lease term, the lease payment
mempertimbangkan faktor-faktor utama berikut: risiko term, the economic environment, the time at which the lease
kredit korporat Grup, jangka waktu sewa, jangka waktu is entered into, and the currency in which the lease
pembayaran sewa, lingkungan ekonomi, waktu di mana payments are denominated.
sewa dimulai, dan mata uang di mana pembayaran sewa
ditentukan.
Konsolidasian reksadana Consolidated mutual funds
Grup mengkonsolidasikan investasi dalam reksa dananya Invesments in structured entities such as closed-ended
ketika mempunyai pengendalian. Pertimbangan signifikan mutual funds in which the Group has a controlling interest
digunakan untuk menentukan apakah Grup mempunyai are consolidated. Significant judgment in involved in
pengendalian atas reksa dana tersebut atau tidak. determining whether or not the Group has control over the
mutual funds.
Sumber Estimasi Ketidakpastian Sources of Estimation Uncertainty
Asumsi utama masa depan dan sumber utama estimasi The main assumptions related to the future and the main
ketidakpastian lain pada tanggal pelaporan yang memiliki sources of estimation uncertainty at the reporting date that
risiko signifikan bagi penyesuaian yang material terhadap have a significant risk of material adjustments to the
nilai tercatat aset dan liabilitas untuk tahun/periode carrying amount of assets and liabilities within the next
berikutnya diungkapkan di bawah ini. Grup mendasarkan year/period end are disclosed below. The Group’s
asumsi dan estimasi pada parameter yang tersedia pada assumptions and estimates are based on a reference
saat laporan keuangan disusun. Asumsi dan situasi available at the time the consolidated financial statements
mengenai perkembangan masa depan mungkin berubah are prepared. Current situation and assumptions regarding
akibat perubahan pasar atau situasi di luar kendali Grup. future developments, may change due to market changes
Perubahan tersebut dicerminkan dalam asumsi terkait or circumstances beyond the control of the Group. These
pada saat terjadinya. changes are reflected in the related assumptions as
incurred.
Penilaian kembali aset tetap Revaluation of fixed assets
Tanah dan bangunan yang dimiliki oleh Grup diukur Land and buildings owned by the Group are measured
berdasarkan nilai wajar. Grup menggunakan penilai based on its fair value. The Group uses independent
independen yang terdaftar di OJK untuk memperkirakan appraiser registered in OJK to estimate the value of land
nilai tanah dan bangunan berdasarkan pendekatan and buildings based on the income approach and cost
pendapatan dan pendekatan biaya. Informasi mengenai approach. Information regarding independent appraiser and
penilai independen dan metode penilaian untuk valuation method to determine fair value of land and
menentukan nilai wajar tanah dan bangunan dijelaskan buildings are described in Note 17 to the consolidated
dalam Catatan 17 atas laporan keuangan konsolidasian. financial statements.
56
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PERTIMBANGAN, ASUMSI DAN ESTIMASI 3. CRITICAL ACCOUNTING ESTIMATES, ASSUMPTIONS
AKUNTANSI PENTING (lanjutan) AND JUDGEMENT (continued)
Sumber Estimasi Ketidakpastian (lanjutan) Sources of estimation uncertainty (continued)
Liabilitas Imbalan Pascakerja Post-employment Benefits Obligation
Penentuan liabilitas imbalan kerja dan beban imbalan kerja The determination of the Group’s employee benefits
Grup bergantung pada pemilihan asumsi yang digunakan obligation and employee benefits expense is dependent on
dalam menghitung jumlah-jumlah tersebut. Asumsi its selection of certain assumptions used by independent
tersebut termasuk antara lain, tingkat diskonto, tingkat actuary in calculating such amounts. Those assumptions
kenaikan gaji tahunan, tingkat pengunduran diri karyawan include among others, discount rates, future annual salary
tahunan, tingkat kecacatan, umur pensiun dan tingkat increase, annual employee turn-over rate, disability rate,
kematian. retirement age and mortality rate.
Hasil aktual yang berbeda dengan jumlah yang diestimasi Actual results that differ from the Group’s assumptions are
diperlakukan sesuai dengan kebijakan sebagaimana diatur treated in accordance with the policies as mentioned in Note
dalam Catatan 2 atas laporan keuangan konsolidasian. 2 to the consolidated financial statements. While the Group
Sementara manajemen Grup berpendapat bahwa asumsi believes that its assumptions are reasonable and
yang digunakan adalah wajar dan sesuai, perbedaan appropriate, significant differences in the Group’s actual
signifikan dari hasil actual atau perubahan signifikan dalam experience or significant changes in the Group’s
asumsi yang ditetapkan secara material dapat assumptions may materially affect its long-term employee
memengaruhi perkiraan jumlah liabilitas imbalan kerja benefits liability and employee benefits expense. The
jangka panjang dan beban imbalan kerja karyawan. carrying amount of the Group’s long-term employee
Jumlah tercatat liabilitas imbalan kerja jangka panjang benefits liability is disclosed in Note 32 to the consolidated
Grup diungkapkan pada Catatan 32 atas laporan financial statements.
keuangan konsolidasian.
Mengestimasi masa manfaat Masa Manfaat Aset Tetap Estimation of Useful Lives of Fixed Assets and Intangible
dan Aset Takberwujud Asset
Biaya perolehan aset tetap dan takberwujud disusutkan Intangible asset are depreciated and amortized using the
dan diamortisasi dengan menggunakan metode garis straight-line method over the estimated economic useful
lurus berdasarkan taksiran masa manfaat ekonomisnya. lives.
Manajemen mengestimasi masa manfaat ekonomis aset Management estimates the useful lives of fixed assets
tetap antara 4 sampai dengan 20 tahun. Ini adalah umur between 4 to 20 years. These are the common life
yang secara umum diharapkan dalam industri dimana expectancies applied in the industry. Changes in the
Grup menjalankan bisnisnya. Perubahan tingkat expected level of usage and technological developments
pemakaian dan perkembangan teknologi dapat may affect the economic useful lives and residual values of
memengaruhi masa manfaat ekonomis dan nilai sisa aset these assets and therefore future depreciation charges
dan karenanya biaya penyusutan masa depan mungkin could be revised. In addition, intangible asset is amortized
direvisi. Adapun aset takberwujud diamortisasi dengan based on estimated useful life of
taksiran masa manfaat selama 15 tahun. 15 years.
Jumlah tercatat neto atas aset tetap dan aset tak berwujud The carrying amounts of fixed assets and intangible asset
Grup diungkapkan masing-masing dalam Catatan 17 dan of the Group are disclosed in Notes 17 and 18, respectively
18 atas laporan keuangan konsolidasian. to the consolidated financial statements.
57
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PERTIMBANGAN, ASUMSI DAN ESTIMASI 3. CRITICAL ACCOUNTING ESTIMATES, ASSUMPTIONS
AKUNTANSI PENTING (lanjutan) AND JUDGEMENT (continued)
Sumber Estimasi Ketidakpastian (lanjutan) Sources of estimation uncertainty (continued)
Nilai Wajar Instrumen Keuangan Fair Value of Financial Instruments
Grup mencatat aset dan liabilitas keuangan tertentu pada The Group recorded certain financial assets and liabilities
nilai wajar, yang mengharuskan penggunaan estimasi based on fair value which requires to use accounting
akuntansi. Komponen signifikan atas pengukuran nilai estimates. While the significant component of fair value
wajar ditentukan menggunakan bukti objektif yang dapat measurement is determined using verifiable objective
diverifikasi, jumlah perubahan nilai wajar dapat berbeda evidence, the amount of changes in fair value can be
bila Grup menggunakan metodologi penilaian yang different if the Group uses different valuation methodology.
berbeda. Perubahan nilai wajar aset dan liabilitas The changes in fair value of financial assets and liabilities
keuangan tersebut dapat mempengaruhi secara langsung can directly effect the Group’s consolidated statement of
laporan laba rugi dan penghasilan komprehensif lain profit or loss and other comprehensive income.
konsolidasian Grup.
Jumlah tercatat dari aset dan liabilitas diungkapkan dalam The carrying amount of financial assets and liabilities are
Catatan 38 atas laporan keuangan konsolidasian. disclosed in Note 38 to the consolidated financial
statements.
Estimasi Liabilitas Klaim Estimated Claims Liabilities
Estimasi liabilitas klaim merupakan liabilitas yang Estimated claims liabilities represents amount set aside to
disisihkan untuk memenuhi liabilitas klaim yang terjadi dan provide for the outstanding and incurred claims arising from
yang masih dalam proses penyelesaian atas polis-polis insurance policies in force during the accounting period.
asuransi yang masih berlaku (in-force policies) selama The Group’s management judgment is required to
periode akuntansi. Justifikasi manajemen Grup diperlukan determine the amount of estimated claims liabilities. The
untuk menentukan jumlah estimasi liabilitas klaim yang carrying amounts of estimated claims liabilities are
dapat diakui. Jumlah tercatat estimasi liabilitas klaim disclosed in Note 17b to the consolidated financial
diungkapkan dalam Catatan 17b atas laporan keuangan statements.
konsolidasian.
Liabilitas Manfaat Polis Masa Liabilities for Future Policy Benefits
Kewajiban untuk kontrak asuransi jiwa didasarkan pada The liability for life insurance contracts is based on current
asumsi saat ini atau asumsi-asumsi yang ditetapkan di assumptions or on assumptions established at inception of
dalam kontrak, mencerminkan estimasi terbaik pada saat the contract, reflecting the best estimate at the time it
terjadi kenaikan dengan margin untuk risiko dan risiko occured with a margin for risk and adverse deviation.
pemburukan.
Semua kontrak dilakukan tes kecukupan liabilitas, yang All contracts are subject to a liability adequacy test, which reflect
mencerminkan estimasi manajemen saat ini terhadap arus management’s current estimate of future cash flows.
kas masa depan.
Liabilitas manfaat polis masa depan dinyatakan pada Liability for future policy benefits is stated in the consolidated
laporan posisi keuangan konsolidasian berdasarkan statement of financial position in accordance with the
perhitungan aktuaria. Kenaikan (penurunan) liabilitas actuarial calculation. Increase (decrease) in liability for
manfaat polis masa depan diakui sebagai beban future policy benefits is recognized as expense (income) in
(pendapatan) pada periode berjalan. Nilai tercatat liabilitas the current period. The carrying amounts of liability for
manfaat polis masa depan diungkapkan dalam Catatan 16 future policy benefits are disclosed in Note 16 to the
atas laporan keuangan konsolidasian. consolidated financial statements.
58
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PERTIMBANGAN, ASUMSI DAN ESTIMASI 3. CRITICAL ACCOUNTING ESTIMATES, ASSUMPTIONS
AKUNTANSI PENTING (lanjutan) AND JUDGEMENT (continued)
Sumber Estimasi Ketidakpastian (lanjutan) Sources of estimation uncertainty (continued)
Tes Kecukupan Liabilitas Liability Adequacy Test
Grup melakukan test kecukupan liabilitas kontrak asuransi The Group assesses the adequacy of its insurance contract
dengan mengestimasi nilai kini estimasi klaim yang akan liabilities by estimating present value of estimated claims to
dibayarkan di masa depan ditambah dengan nilai kini be paid in the future plus present value of estimated
beban yang akan dikeluarkan di masa depan. expenses incurred in the future.
Beberapa asumsi harus digunakan dalam menentukan Several assumptions must be used to determine
nilai kini tersebut. Asumsi-asumsi tersebut antara lain the present value amounts. Those assumptions are
estimasi tingkat diskonto, estimasi klaim yang akan terjadi estimated discount rate, estimated future claims, best
di masa depan, estimasi terbaik dan margin atas estimates and margin for adverse deviation.
kesalahan pengukuran.
Penurunan Nilai Aset Keuangan Impairment Losses on Financial Assets
PSAK 71 mensyaratkan penyertaan informasi tentang SFAS 71 requires inclusion of information about past events,
kejadian masa lalu, kondisi saat ini dan perkiraan kondisi current conditions and forecasts of future economic
ekonomi masa depan. Perkiraan perubahan dalam conditions. The estimates of changes in expected credit
kerugian kredit yang diharapkan harus mencerminkan, dan losses should reflect, and be directionally consistent with,
secara langsung konsisten dengan, perubahan dalam data changes in related observable data from period to period.
terkait yang diobservasi dari periode ke periode. The calculation of collective expected credit losses of
Perhitungan kerugian kredit ekspektasian secara kolektif financial assets requires estimation of forwardlooking
atas aset keuangan membutuhkan estimasi forward Probability of Default (PD), Loss Given Default (LGD) and
looking dari Probability of Default (PD), Loss Given Default Exposure at Default (EAD).
(LGD) dan Exposure at Default (EAD).
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
31 Maret / 31 Desember
March 31, 2024 December 31, 2023
Kas dan Bank 2.353.732 1.390.667 Cash on hand and in Banks
Deposito berjangka - jangka pendek 4.522.333 4.346.330 Short-term Time Deposit
Giro pada Bank Indonesia 5.790.147 7.870.438 Demand deposits with bank Indonesia
Giro pada bank lain 1.385.094 1.297.706 Demand deposits with other banks
Penempatan pada bank Placements with bank
Indonesia dan bank lain 4.692.925 6.035.648 Indonesia and other banks
Total kas dan Total Cash and
setara kas 18.744.230 20.940.789 Cash Equivalents
59
Page 63
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Kas dan Bank Cash on hand and in bank
31 Maret 2024/ 31 Desember 2023/
March 31, 2024 December 31, 2023
Kas Cash on hand
Rupiah 2.152.714 1.235.430 Rupiah
Dollar Singapura 59.596 31.385 Singapore Dollar
Dollar Amerika Serikat 62.739 30.756 United States Dollar
Sub-total - Kas 2.275.049 1.297.571 Sub-total - cash on hand
31 Maret / 31 Desember
March 31, 2024 December 31, 2023
Bank Cash in banks
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Central Asia Tbk 9.038 45.565 PT Bank Central Asia Tbk
PT Bank DBS Indonesia 30.063 16.850 PT Bank DBS Indonesia
Deutsche Bank AG; Cabang Deutsche Bank AG; Jakarta
Jakarta 23.264 16.419 Branch
PT Bank Commonwealth 4.173 2.727 PT Bank Commonwealth
PT Bank Negara Indonesia
(Persero) Tbk 2.714 1.915 PT Bank Negara Indonesia
PT Bank Mandiri (Persero) Tbk 16 1.810 PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 11 899 (Persero) Tbk
PT KEB Hana Indonesia Tbk 409 320 PT KEB Hana Indonesia Tbk
PT Bank Syariah Indonesia 265 230 PT Bank Syariah Indonesia
Lain-lain (masing-masing di
bawah Rp 100) 371 384 Others (each bellow Rp 100)
Total pihak ketiga - Rupiah 70.324 87.119 Total Third Parties - Rupiah
Dolar Amerika Serikat United States Dollar
PT Bank DBS Indonesia 7.731 5.350 PT Bank DBS Indonesia
PT Bank Commonwealth 493 429 Bank UBS
Deutsche Bank AG; Cabang
Jakarta 135 198 Deutsche Bank AG
Total pihak ketiga - Dolar Amerika Serikat 8.359 5.977 Total third parties - United States Dollar
Sub-total Bank 78.683 93.096 Sub Total cash in banks
Total kas dan bank 2.353.732 1.390.667 Total cash on hand and in banks
60
Page 64
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Kas dan bank notes pada kantor cabang dan mesin ATM Cash and bank notes at branch office and ATM
(Automated Teller Machines) telah diasuransikan terhadap (Automated Teller Machine) are insured against
risiko kebakaran, kecurian dan risiko lainnya kepada PT fire, theft and other possible risks with PT
Asuransi Multi Artha Guna (AMAG), seluruhnya merupakan Asuransi Multi Artha Guna (AMAG), third parties,
pihak ketiga, dengan jumlah pertanggungan sebesar Rp with coverage amount of Rp 337,600 million and
337.600 juta dan Rp 338.800 juta pada 31 Maret 2024 dan Rp 338,800 million as of March 31, 2024 and
31 Desember 2023. December 31, 2023.
Manajemen berpendapat bahwa nilai pertanggungan tersebut Management believes that the insurance
cukup untuk menutupi kemungkinan kerugian atas aset yang coverage is adequate to cover possible losses on
dipertanggungkan. the assets insured.
Deposito berjangka – jangka pendek Short-term time deposits
31 Maret / 31 Desember
March 31, 2024 December 31, 2023
Deposito berjangka Time Deposits
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Mayapada International Tbk 2.300.489 2.460.494 PT Bank Mayapada International Tbk
PT Bank MNC International Tbk 649.371 631.185 PT Bank MNC International Tbk
PT Bank Jtrust Indonesia Tbk 734.335 540.741 PT Bank Jtrust Indonesia Tbk
PT Bank Pembangunan Daerah Jawa Barat - - PT Bank Pembangunan Daerah
dan Banten Tbk 498.161 498.161 Jawa Barat dan Banten Tbk
PT Bank Capital Indonesia Tbk - 171.565 PT Bank Capital Indonesia Tbk
PT Bank Syariah Bukopin (Persero) Tbk 22.189 25.019 PT Bank Syariah Bukopin
PT Bank Tabungan Negara 22.800 15.300 PT Bank Tabungan Negara
PT Bank Victoria Syariah 9.605 2.835 PT Bank Victoria Syariah
PT Bank Tabungan Negara syariah - 535 PT Bank Tabungan Negara syariah
PT Bank Jabar Banten Syariah 595 495 PT Bank Jabar Banten Syariah
PT Bank BTPN Syariah 605 - PT Bank BTPN Syariah
PT Bank QNB Kesawan Tbk 5.000 - PT Bank QNB Kesawan Tbk
PT Bank Capital Indonesia Tbk 279.183 - PT Bank Capital Indonesia Tbk
Dolar Amerika Serikat - United States Dollar
Total deposito berjangka - Jangka pendek 4.522.333 4.346.330 Total short-term time deposits
Deposito berjangka jangka pendek merupakan deposito Short-term time deposits are time deposits that will mature
berjangka yang akan jatuh tempo dalam waktu tidak lebih dari 3 in no more than 3 (three) months from the date of placement
(tiga) bulan dari tanggal penempatannya serta tidak dijaminkan. and not pledged.
Tingkat suku bunga tahunan atas deposito berjangka jangka The interest rates per annum of short-term time deposits are
pendek adalah sebagai berikut: as follows:
31 Maret 2024 / 31 Desember 2023 /
March 31, 2024 December 31, 2023
Rupiah 4,25%-8,35% 4,25% - 8,50% Rupiah
Dolar Amerika Serikat 0,50% - 3,75% 0,50% - 3,75% United States Dollar
61
Page 65
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Giro pada Bank Indonesia Demand Deposits With Bank Indonesia
31 Maret 2024 / 31 Desember 2023 /
March 31, 2024 December 31, 2023
Rupiah 5.247.509 7.302.084 Rupiah
Dolar Amerika Serikat 542.638 568.354 United States Dollar
Total 5.790.147 7.870.438 Total
Sesuai PBI No. 20/3/PBI/2018 dan perubahan terakhirnya In accordance with PBI No. 20/3/PBI/2018 and its latest
dalam PBI No. 24/04/PBI/2022 tentang Giro Wajib Minimum amendment in PBI No. 24/04/PBI/2022 concerning Statutory
dalam Rupiah dan Valuta Asing bagi Bank Umum Reserve Requirement (GWM) in Rupiah and Foreign Currency
Konvensional, Bank Umum Syariah, dan Unit Usaha Syariah, for Conventional Bank, Sharia Bank, and Sharia Unit, Bank is
Bank wajib melakukan pemenuhan GWM dalam mata uang required to fulfill the GWM in Rupiah in certain percentage from
Rupiah yang ditetapkan sebesar persentase tertentu dari total third party funds in Rupiah which is set daily at 0% and on
dana pihak ketiga dalam Rupiah yang dipenuhi secara harian an average at 9%. GWM in foreign currencies is set at 4% of
sebesar 0% dan secara rata-rata sebesar 9%. GWM dalam total third party funds in foreign currencies. Furthermore, in
valuta asing ditetapkan sebesar 4% dari dana pihak ketiga accordance with PADG No. 24/8/PADG/2022 and its last
dalam valuta asing. Selanjutnya sesuai PADG No. amendment in PADG No. 12 year 2023 concerning Incentives
24/8/PADG/2022 dan perubahan terakhir PADG No. 12 tahun for Banks Providing Funds for Certain and Inclusive Economic
2023 tentang Peraturan Pelaksanaan Insentif bagi Bank yang Activities, Bank Indonesia provides incentives for Banks that
Memberikan Penyediaan Dana untuk Kegiatan Ekonomi provide funds for certain and inclusive economic activities in the
Tertentu dan Inklusif, Bank Indonesia memberikan insentif form of easing of the obligation to fulfill the GWM in rupiah which
kepada Bank yang melakukan penyediaan dana untuk must be fulfilled on average at a maximum of 4%. In accordance
kegiatan ekonomi tertentu dan inklusif berupa pelonggaran with PBI No. 20/4/PBI/2018 and its latest amendment in PBI No.
atas kewajiban pemenuhan GWM dalam rupiah yang wajib 24/16/PBI/2022 and PADG No. 21/22/PADG/2019 and the
dipenuhi secara rata-rata paling tinggi sebesar 4%. Sesuai latest amendment in PADG No. 18 year 2023 regarding
PBI No. 20/4/PBI/2018 dan perubahan terakhirnya dalam PBI Macroprudential Intermediation Ratio (RIM) and
No.24/16/PBI/2022 dan PADG No. 21/22/PADG/2019 dan Macroprudential Liquidity Buffer for Conventional Banks, Sharia
perubahan terakhirnya sesuai PADG No. 18 tahun 2023 Commercial Banks and Sharia Business Units,
tentang Rasio Intermediasi Makroprudensial (RIM) dan Macroprudential Liquidity Buffer (PLM) is set at 5% of total third
Penyangga Likuiditas Makroprudensial Bagi Bank Umum party funds in Rupiah.
Konvensional, Bank Umum Syariah dan Unit Usaha Syariah,
Penyangga Likuiditas Makroprudensial (PLM) ditetapkan
sebesar 5% dari dana pihak ketiga dalam Rupiah.
62
Page 66
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Berikut adalah persentase minimum giro wajib minimum dan The Bank’s minimum statutory reserves and required
yang telah Bank penuhi: minimum percentage are as follows:
31 Maret/ March 31, 31 Desember/ December 31,
2024 2023
Minimal/ Minimal/
Minimum Minimum
% % % %
Konvensional Conventional
Rupiah Rupiah
GWM Primer Primary GWM
GWM Harian 4,06 0,00 5,68 0,00 Daily GWM
GWM Rata-rata *) 8,11 9,00 7,32 9,00 Average GWM *)
Penyangga Likuiditas Macroprudential Intermediation
Makroprudensial 37,80 6,00 34,55 5,00 Ratio
Dollar Amerika Serikat United States Dollar
GWM Primer Primary GWM
GWM Harian 4,02 2,00 4,03 2,00 Daily GWM
GWM Rata-rata 4,02 2,00 4,03 2,00 Average GWM
31 Maret/ March 31, 31 Desember/ December 31,
2024 2023
Minimal/ Minimal/
Minimum Minimum
% % % %
Entitas Anak Syariah Sharia Subsidiary
Rupiah Rupiah
GWM Primer Primary GWM
GWM Harian 0.00 0.00 0.00 0.00 Daily GWM
GWM Rata-rata 5.64 5.40 5.54 7.50 Average GWM
Penyangga Likuiditas Macroprudential Intermediation
Makroprudensial 18.06 3.50 21.10 3.50 Ratio
Dollar Amerika Serikat United States Dollar
GWM Primer Primary GWM
GWM Harian 5.13 1.00 6.59 1.00 Daily GWM
*) Sejak 1 Juli 2022, Bank yang melakukan penyediaan *) Since July 1, 2022, Bank that provide funds for certain
dana untuk kegiatan ekonomi tertentu dan inklusif and inclusive economic activities will receive incentives
mendapatkan insentif berupa kelonggaran atas in the form of relaxation on the obligation to fulfill the
kewajiban pemenuhan GWM Rata-rata Rupiah sebesar Average Statutory Reserves in Rupiah amounting to
1% dan berubah menjadi 2% pada tanggal 1 September 1% and change to 2% since September 1, 2022,
2022 sebagaimana dimaksud dalam PADG No. according to PADG No. 24/8/PADG/2022. This
24/8/PADG/2022. Insentif tersebut lalu mengalami incentive has amended, amounting to 2.8% since April
perubahan menjadi 2,8% sejak 1 April 2023 sesuai PADG 1, 2023 according to PADG No. 2 year 2023.
No. 2 tahun 2023.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, Bank As of March 31, 2024 and December 31, 2023, the Bank
telah memenuhi giro wajib minimum yang harus disediakan has complied with the required minimum deposit balances
sesuai dengan ketentuan Bank Indonesia. under the Bank Indonesia regulation.
63
Page 67
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Rincian giro pada bank lain berdasarkan mata uang adalah Demand deposits with other banks by type of
sebagai berikut: currencies are as follows:
GIRO PADA BANK LAIN DEMAND DEPOSITS WITH OTHER BANKS
Rincian giro pada bank lain berdasarkan mata uang adalah Demand deposits with other banks by type of
sebagai berikut: currencies are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Pihak berelasi Related parties
Bank The Bank
Dollar Australia 102,608 198,052 Australian Dollar
Dollar Selandia Baru 28,160 23,059 New Zealand Dollar
Jumlah 130,768 221,111 Total
Pihak ketiga Third parties
Bank The Bank
Rupiah 24,049 24,158 Rupiah
Yen Jepang 468,561 394,228 Japanese Yen
Dollar Amerika Serikat 281,552 305,688 United States Dollar
Dollar Singapura 126,905 88,600 Singapore Dollar
Euro 122,030 84,020 Euro
Lainnya (masing-masing di baw ah 5%) 204,980 161,308 Others (below 5% each)
Sub jumlah 1,228,077 1,058,002 Sub total
Entitas anak Subsidiaries
Rupiah 26,276 18,628 Rupiah
Jumlah 1,254,353 1,076,630 Total
Jumlah Giro pada Bank Lain 1,385,121 1,297,741 Total Demand Deposits w ith Other Banks
Cadangan kerugian penurunan nilai (27) (35) Allow ance for impairment losses
Jumlah Giro pada Bank Lain - Bersih 1,385,094 1,297,706 Total Demand Deposits w ith Other Banks - Net
64
Page 68
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
GIRO PADA BANK LAIN (lanjutan) DEMAND DEPOSITS WITH OTHER BANKS
(continued)
Rincian giro pada bank lain berdasarkan pihak dimana Grup Demand deposits with other banks by counterparties
menempatkan dananya adalah sebagai berikut: are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Bank The Bank
Rupiah Rupiah
Bank Central Asia 15,617 17,113 Bank Central Asia
Bank Riau Kepri 3,332 3,839 Bank Riau Kepri
Bank Pembangunan Daerah Jaw a Barat Bank Pembangunan Daerah Jaw a Barat
dan Banten 2,419 1,609 dan Banten
Bank Mandiri 1,158 892 Bank Mandiri
Lainnya (masing-masing di baw ah 5%) 1,523 705 Others (below 5% each)
Sub jumlah 24,049 24,158 Sub total
Valuta Asing Foreign Currencies
Mizuho Bank, Tokyo 468,561 394,228 Mizuho Bank, Tokyo
JP Morgan Chase, New York 158,833 165,172 JP Morgan Chase, New York
United Overseas Bank, Singapore 103,235 72,663 United Overseas Bank, Singapore
Australia and New Zealand Bank, Melbourne 102,608 198,052 Australia and New Zealand Bank, Melbourne
Deutsche Bank AG, Frankf urt 67,646 38,423 Deutsche Bank AG, Frankfurt
Lainnya (masing-masing di baw ah 5%) 433,913 386,417 Others (below 5% each)
Sub jumlah 1,334,796 1,254,955 Sub total
Jumlah Giro pada Bank Lain - Bank 1,358,845 1,279,113 Total Demand Deposits w ith Other Banks - Bank
Entitas Anak Subsidiaries
Rupiah Rupiah
Bank Central Asia 23,493 15,863 Bank Central Asia
Bank Danamon 2,541 2,582 Bank Danamon
Lainnya (masing-masing di baw ah 5%) 242 183 Others (below 5% each)
Jumlah Giro pada Bank Lain - Total Demand Deposits w ith
Entitas Anak 26,276 18,628 Other Banks - Subsidiaries
Jumlah Giro pada Bank Lain 1,385,121 1,297,741 Total Demand Deposits w ith Other Banks
Cadangan kerugian penurunan nilai (27) (35) Allow ance f or impairment losses
Jumlah Giro pada Bank Lain - Bersih 1,385,094 1,297,706 Total Demand Deposits w ith Other Banks - Net
65
Page 69
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
GIRO PADA BANK LAIN (lanjutan) DEMAND DEPOSITS WITH OTHER BANKS
(continued)
Tingkat suku bunga efektif rata-rata per tahun giro pada bank lain The average annual effective interest rates of
untuk mata uang Rupiah dan valuta asing masing-masing demand deposits with other banks in Rupiah and
sebesar 0,46% dan 1,28% pada tanggal 31 Maret 2024 dan foreign currencies were 0.46% and 1.28% as of
0,52% dan 0,99% pada tanggal 31 Desember 2023. March 31, 2024 and 0.52% and 0.99% as of
December 31, 2023, respectively.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, tidak As of March 31, 2024 and December 31, 2023, there
terdapat giro pada bank lain yang dijadikan agunan oleh Grup. are no demand deposits from other banks that serve
as collateral to the Group.
Mutasi nilai tercatat Giro pada Bank Lain adalah sebagai berikut: The changes in carrying amount on Demand
Deposits with other Banks are as follows:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Sy ariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia *) Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Balance at the beginning
Saldo awal periode 1.295.362 - - 2.379 1.297.741 of the period
Perubahan jumlah tercatat bruto 85.115 - - 2.265 87.380 Changes in gross carry ing amount
Aset keuangan y ang baru diterbitkan New f inancial assets issued or
atau dibeli - - - - - purchased
Aset keuangan y ang dihentikan
pengakuanny a - - - - - Financial asset derecognized
Total penurunan periode berjalan 85.115 - - 2.265 87.380 Total deductions f or the current period
Saldo akhir periode 1.380.477 - - 4.644 1.385.121 Balance at the end of the period
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Syariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia *) Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Balance at the beginning
Saldo awal tahun 1,248,763 - - 3,358 1,252,121 of the year
Perubahan jumlah tercatat bruto 46,599 - - (979) 45,620 Changes in gross carrying amount
Aset keuangan yang baru diterbitkan New financial assets issued or
atau dibeli - - - - - purchased
Aset keuangan yang dihentikan
pengakuannya - - - - - Financial asset derecognized
Total penurunan tahun berjalan 46,599 - - (979) 45,620 Total deductions for the current year
Saldo akhir tahun 1,295,362 - - 2,379 1,297,741 Balance at the end of the year
*) ECL untuk syariah menggunakan kerugian historis sesuai *) ECL for sharia using incurred loss based on PSAK 55
PSAK 55 dan PPAP BI dan PPAP BI
66
Page 70
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
GIRO PADA BANK LAIN (lanjutan) DEMAND DEPOSITS WITH OTHER BANKS
(continued)
Mutasi nilai cadangan kerugian penurunan nilai Giro pada Bank The changes in the allowance for impairment
Lain adalah sebagai berikut: losses on Demand Deposits with other Banks are
as follows:
31 Maret 2024 / March 31, 2024
Stage 1 Stage 2 Stage 3 Syariah *) Total /
Total
Balance at
the beginning of
Saldo awal tahun 35 - - - 35 the year
Pengukuran kembali Remeasurement the
bersih penyisihan allowance for impairment
kerugian (8) - - - (8) losses
Aset keuangan yang New financial
baru diterbitkan assets originated
atau dibeli - - - - 0 or purchase
Aset keuangan yang dihentikan Financial asset
pengakuannya - - - - 0 derecognized
Total
Total penurunan tahun berjalan **) deductions for
(8) - - - (8) the current year
Balance at
the end of the
Saldo akhir tahun 27 - - - 27 year
31 Desember 2023 / December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah *) Total /
Total
Balance at
the beginning of
Saldo awal tahun 50 - - - 50 the year
Pengukuran kembali Remeasurement the
bersih penyisihan allowance for impairment
kerugian (15) - - - (15) losses
Aset keuangan yang New financial
baru diterbitkan assets originated
atau dibeli - - - - - or purchase
Aset keuangan yang dihentikan Financial asset
pengakuannya - - - - - derecognized
Total
Total penurunan tahun berjalan **) deductions for
(15) - - - (15) the current year
Balance at
the end of the
Saldo akhir tahun 35 - - - 35 year
*) ECL untuk syariah menggunakan kerugian historis *) ECL for sharia using incurred loss based on PSAK 55
sesuai PSAK 55 dan PPAP BI dan PPAP BI
**) Termasuk selisih kurs **) Include differences in exchange rate
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for impairment
penurunan nilai Giro pada Bank Lain adalah cukup untuk losses on Demand Deposits with other Banks is
menutup kerugian yang mungkin timbul. adequate to cover the losses.
67
Page 71
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN PLACEMENTS WITH BANK INDONESIA AND OTHER
BANKS
Penempatan pada Bank Indonesia dan bank lain berdasarkan Placements with Bank Indonesia and other banks by types of
jenis penempatan adalah sebagai berikut: placements are as follows:
31 Maret/ March 31, 2024
Tingkat bunga
ef ektif rata-rata
per tahun/
Jangka w aktu/ Average annual Jumlah/
Period ef f ective interest rate Total
Rp Juta/
Rp Million
Rupiah Rupiah
Pihak ketiga Third parties
Bank The Bank
Call money 4 hari/ days 5.25% 970,000 Call money
Tabungan 1.25% 12 Savings deposits
Sub jumlah 970,012 Sub total
Entitas anak Subsidiary
Fasilitas Simpanan Bank Indonesia Bank Indonesia Sharia
Syariah 4 hari/ days 5.25% 600,000 Deposit Facility
Jumlah 1,570,012 Total
Valuta asing Foreign currencies
Pihak berelasi Related parties
Bank The Bank
Call money Call money
Dollar Amerika Serikat 4 - 8 hari/ days 5.50% 237,825 United States Dollar
Pihak ketiga Third parties
Bank The Bank
Call money Call money
Dollar Amerika Serikat 7 - 96 hari/ days 5.97% 1,366,701 United States Dollar
Dollar Australia 31 - 61 hari/ days 4.39% 887,113 Australian Dollar
Dollar Singapura 31 - 34 hari/ days 3.99% 423,082 Singapore Dollar
Euro 33 hari/ days 3.76% 85,625 Euro
Poundsterling Inggris 34 hari/ days 5.14% 60,013 Great Britain Poundsterling
Yuan China 31 hari/ days 2.20% 43,700 Chinese Yuan
Dollar Selandia Baru 35 hari/ days 5.14% 18,952 New Zealand Dollar
Jumlah 3,123,011 Total
Jumlah 4,693,023 Total
Cadangan kerugian penurunan nilai (98) Allow ance f or impairment losses
Jumlah Penempatan pada Bank Total Placements w ith Bank
Indonesia dan Bank Lain - Bersih 4,692,925 Indonesia and Other Banks - Net
68
Page 72
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN PLACEMENTS WITH BANK INDONESIA AND OTHER
(LANJUTAN) BANKS (CONTINUED)
31 Desember/ December 31, 2023
Tingkat bunga
efektif rata-rata
per tahun/
Jangka w aktu/ Average annual Jumlah/
Period eff ective interest rate Total
Rp Juta/
Rp Million
Rupiah Rupiah
Pihak ketiga Third parties
Bank The Bank
Call money 30 - 31 hari/ days 3.96% 1,489,914 Call money
Tabungan 1.25% 11 Savings deposits
Sub jumlah 1,489,925 Sub total
Entitas anak Subsidiary
Fasilitas Simpanan Bank Indonesia Bank Indonesia Sharia
Syariah 4 hari/ days 5.25% 1,876,000 Deposit Facility
Jumlah 3,365,925 Total
Valuta asing Foreign currencies
Pihak ketiga Third parties
Bank The Bank
Call money Call money
Dollar Amerika Serikat 4 - 92 hari/ days 6.05% 1,154,775 United States Dollar
Dollar Australia 31 - 33 hari/ days 4.36% 789,058 Australian Dollar
Dollar Singapura 31 - 33 hari/ days 4.07% 478,730 Singapore Dollar
Euro 31 - 33 hari/ days 3.75% 119,268 Euro
Poundsterling Inggris 33 hari/ days 5.16% 78,506 Great Britain Poundsterling
Dollar Selandia Baru 31 hari/ days 5.25% 19,531 New Zealand Dollar
Yuan China 33 hari/ days 2.80% 32,543 Chinese Yuan
Jumlah 2,672,411 Total
Jumlah 6,038,336 Total
Cadangan kerugian penurunan nilai (2,688) Allow ance for impairment losses
Jumlah Penempatan pada Bank Total Placements w ith Bank
Indonesia dan Bank Lain - Bersih 6,035,648 Indonesia and Other Banks - Net
69
Page 73
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN PLACEMENTS WITH BANK INDONESIA AND OTHER
(LANJUTAN) BANKS (CONTINUED)
Rincian penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks by
berdasarkan pihak dimana Grup menempatkan dananya counterparties are as follows:
adalah sebagai berikut:
31 Maret/ 31 Desember/
Marc h 31, Dec ember 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Rupiah Rupiah
Pihak ketiga Third parties
Bank The Bank
Call Money Call Money
Bank Indonesia 970,000 589,914 Bank Indonesia
Bank J- Trust, Jakarta - 500,000 Bank J- Trust, Jakarta
BPD Jawa Tengah, Semarang - 400,000 BPD Jawa Tengah, Semarang
Sub jumlah 970,000 1,489,914 Sub total
Tabungan Savings deposits
Bank Negara Indonesia 12 11 Bank Negara Indonesia
Jumlah 970,012 1,489,925 Total
Entitas anak Subsidiary
Fasilitas Simpanan Bank Indonesia Syariah Bank Indonesia Sharia Deposit Fac ility
Bank Indonesia 600,000 1,876,000 Bank Indonesia
Jumlah Penempatan pada Bank Total Plac ements with Bank
Indonesia dan Bank Lain - Rupiah 1,570,012 3,365,925 Indonesia and Other Banks - Rupiah
70
Page 74
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN PLACEMENTS WITH BANK INDONESIA AND OTHER
(LANJUTAN) BANKS (CONTINUED)
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Valuta Asing Foreign c urrenc ies
Pihak berelasi Related parties
Bank The Bank
Call Money Call Money
Dollar Amerika Serikat United States Dollar
Bank ANZ Indonesia, Jakarta 237,825 - Bank ANZ Indonesia, Jakarta
Pihak ketiga Third parties
Bank The Bank
Call Money Call Money
Dollar Amerika Serikat United States Dollar
Bank Mandiri, Cayman 951,300 923,820 Bank Mandiri, Cayman
Bank Mega, Jakarta 396,375 153,970 Bank Mega, Jakarta
Bank SBI Indonesia, Jakarta 19,026 - Bank SBI Indonesia, Jakarta
Bank Mandiri, London - 76,985 Bank Mandiri, London
Sub jumlah 1,366,701 1,154,775 Sub total
Dollar Australia Australian Dollar
National Bank of Kuwait, Singapura 887,113 789,058 National Bank of Kuwait, Singapore
Dollar Singapura Singapore Dollar
Bank Negara Indonesia, Singapura 235,046 385,319 Bank Negara Indonesia, Singapore
MUFG Bank, Singapura 188,036 93,411 MUFG Bank, Singapore
Sub jumlah 423,082 478,730 Sub total
Euro Euro
MUFG Bank, Singapura 85,625 119,268 MUFG Bank, Singapore
Poundsterling Inggris Great Britain Poundsterling
MUFG Bank, Singapura 60,013 78,506 MUFG Bank, Singapore
Yuan China Chinese Yuan
MUFG Bank, Singapura 43,700 32,543 MUFG Bank, Singapore
Dollar Selandia Baru New Zealand Dollar
MUFG Bank, Singapura 18,952 19,531 MUFG Bank, Singapore
Jumlah Penempatan pada Bank Indonesia Total Plac ements with Bank Indonesia and
dan Bank Lain - Valuta asing 3,123,011 2,672,411 Other Banks - Foreign c urrenc ies
Jumlah Penempatan pada Bank Indonesia Total Placements with Bank Indonesia
dan Bank Lain 4,693,023 6,038,336 and Other Banks
Cadangan kerugian penurunan nilai (98) (2,688) Allowance for impairment losses
Jumlah Penempatan pada Bank Indonesia Total Placements with Bank Indonesia
dan Bank Lain - Bersih 4,692,925 6,035,648 and Other Banks - Net
‘
71
Page 75
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN PLACEMENTS WITH BANK INDONESIA AND OTHER
(LANJUTAN) BANKS (CONTINUED)
Nilai tercatat biaya perolehan diamortisasi dari penempatan pada The carrying amount of placements with Bank Indonesia
Bank Indonesia dan bank lain adalah sebagai berikut: and other banks at amortized cost were as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Penempatan pada Bank Indonesia Placements w ith Bank Indonesia
dan bank lain 4,693,023 6,038,336 and other banks
Pendapatan bunga yang masih akan Accrued interest receivable
diterima (Catatan 20) 13,049 17,044 (Note 20)
Cadangan kerugian penurunan nilai (98) (2,688) Allow ance f or impairment losses
Jumlah 4,705,974 6,052,692 Total
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, tidak On March 31, 2024 and December 31, 2023, there are no
terdapat penempatan pada Bank Indonesia dan bank lain placements with Bank Indonesia and other banks that
yang dijadikan agunan oleh Grup. serve as collateral to the Group.
Mutasi nilai tercatat penempatan pada Bank Indonesia dan The changes in carrying amount of placement with Bank
bank lain adalah sebagai berikut: Indonesia and other banks are as follows:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Syariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia *) Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Saldo awal periode 4.162.336 - - 1.876.000 6.038.336 Balance at the beginning of the period
Perubahan jumlah tercatat bruto 1 - - - 1 Changes in gross carrying amount
Aset keuangan yang baru diterbitkan New financial assets issued or
atau dibeli 4.093.010 - - 600.000 4.693.010 purchased
Aset keuangan yang dihentikan
pengakuannya (4.162.324) - - (1.876.000) (6.038.324) Financial asset derecognized
Total penambahan/(pengurangan) Total additions/(deductions) for the
periode berjalan (69.313) - - (1.276.000) (1.345.313) current period
Saldo akhir periode 4.093.023 - - 600.000 4.693.023 Balance at the end of the period
72
Page 76
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN PLACEMENTS WITH BANK INDONESIA AND OTHER
(LANJUTAN) BANKS (CONTINUED)
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Syariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia *) Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Saldo awal tahun 6,332,136 - - 860,000 7,192,136 Balance at the beginning of the year
Perubahan jumlah tercatat bruto - - - - - Changes in gross carrying amount
Aset keuangan yang baru diterbitkan New financial assets issued or
atau dibeli 4,162,325 - - 1,876,000 6,038,325 purchased
Aset keuangan yang dihentikan
pengakuannya (6,332,125) - - (860,000) (7,192,125) Financial asset derecognized
Total penambahan/(pengurangan) Total additions/(deductions) for the
tahun berjalan (2,169,800) - - 1,016,000 (1,153,800) current year
Saldo akhir tahun 4,162,336 - - 1,876,000 6,038,336 Balance at the end of the year
*) ECL untuk syariah menggunakan kerugian historis sesuai *) ECL for sharia using incurred loss based on PSAK 55 and
PSAK 55 dan PPAP BI PPAP BI
Mutasi cadangan penurunan nilai penempatan pada Bank The changes in allowance for impairment losses of placement
Indonesia dan bank lain adalah sebagai berikut: with Bank Indonesia and other banks are as follows:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Syariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia *) Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Saldo awal periode 1.633 - - - 1.633 Balance at the beginning of the period
Aset keuangan yang baru diterbitkan New financial assets issued or
atau dibeli 2.689 - - - 2.689 purchased
Aset keuangan yang dihentikan
pengakuannya (1.634) - - - (1.634) Financial asset derecognized
Total penambahan periode berjalan **) 1.055 - - - 1.055 Total additions for the current period **)
Saldo akhir periode 2.688 - - - 2.688 Balance at the end of the period
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Syariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia *) Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Saldo awal tahun 1,633 - - - 1,633 Balance at the beginning of the year
Aset keuangan yang baru diterbitkan New financial assets issued or
atau dibeli 2,689 - - - 2,689 purchased
Aset keuangan yang dihentikan
pengakuannya (1,634) - - - (1,634) Financial asset derecognized
Total penambahan tahun berjalan **) 1,055 - - - 1,055 Total additions for the current year **)
Saldo akhir tahun 2,688 - - - 2,688 Balance at the end of the year
73
Page 77
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. KREDIT 5. LOANS
Kredit memiliki suku bunga tetap maupun mengambang, Loans are arranged at both fixed and floating interest
sehingga Grup terpapar risiko suku bunga atas nilai wajar (fair rates, thus exposing the Group to fair value interest rate
value interest rate risk) dan risiko suku bunga atas arus kas risk and cash flow interest rate risk.
(cash flow interest rate risk).
a. Jenis Pinjaman a. By Type of Loan
2024
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Kredit modal kerja 38.107.851 1.020.440 17.463 44.638 690.486 39.880.878 Working capital loans
Kredit investasi 20.671.743 6.588.856 6.833 359.463 1.334.692 28.961.587 Investment loans
Pinjaman rekening koran 20.937.304 425.097 46.402 31.156 756.507 22.196.466 Demand loans
Kredit konsumsi 23.348.586 1.313.883 119.698 103.180 528.102 25.413.449 Consumer loans
Pembiayaan bersama 6.445.491 3.356.573 - - 61.842 9.863.906 Syndicated loans
Pinjaman karyawan 60.561 - - - - 60.561 Employee loans
Kredit lainnya 4.599.108 234.676 27.746 34.463 81.848 4.977.841 Others
Jumlah - Rupiah 114.170.644 12.939.525 218.142 572.900 3.453.477 131.354.688 Total - Rupiah
Valuta asing Foreign currencies
Kredit modal kerja 2.411.594 122.566 - - - 2.534.160 Working capital loans
Kredit investasi 1.898.188 - 59.372 - 1.957.560 Investment loans
Pembiayaan bersama 1.033.417 - - - 1.033.417 Syndicated loans
Pinjaman rekening koran 35.942 - - - 35.942 Demand loans
Jumlah - Valuta asing 5.379.141 122.566 - 59.372 - 5.561.079 Total - Foreign currencies
Jumlah 119.549.785 13.062.091 218.142 632.272 3.453.477 136.915.767 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (8.403.121) losses
Jumlah Kredit - Bersih 128.512.646 Total Loans - Net
2023
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Kredit modal kerja 37.481.767 1.591.559 21.528 9.261 886.463 39.990.578 Working capital loans
Kredit investasi 25.299.586 5.943.929 29.555 314.498 1.352.599 32.940.167 Investment loans
Pinjaman rekening koran 22.769.531 1.205.780 97.441 90.564 484.235 24.647.551 Demand loans
Kredit konsumsi 20.997.223 320.865 41.531 77.679 693.809 22.131.107 Consumer loans
Pembiayaan bersama 6.069.780 2.606.954 - - 62.180 8.738.914 Syndicated loans
Pinjaman karyawan 61.399 - - - - 61.399 Employee loans
Kredit lainnya 4.445.714 210.092 20.543 34.055 59.139 4.769.543 Others
Jumlah - Rupiah 117.125.000 11.879.179 210.598 526.057 3.538.425 133.279.259 Total - Rupiah
Valuta asing Foreign currencies
Kredit modal kerja 2.686.279 57.657 - - - 2.743.936 Working capital loans
Kredit investasi 2.222.358 379.393 - - - 2.601.751 Investment loans
Pembiayaan bersama 1.049.295 - - - - 1.049.295 Syndicated loans
Pinjaman rekening koran 26.900 - - - - 26.900 Demand loans
Jumlah - Valuta asing 5.984.832 437.050 - - - 6.421.882 Total - Foreign currencies
Jumlah 123.109.832 12.316.229 210.598 526.057 3.538.425 139.701.141 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (8.202.868) losses
Jumlah Kredit - Bersih 131.498.273
74
Page 78
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. KREDIT (LANJUTAN) 5. LOANS (CONTINUED)
b. Sektor Ekonomi b. By Economic Sector
2024
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Jasa 32.504.249 3.835.650 7.839 310.773 1.195.165 37.853.676 Services
Konstruksi 21.535.662 1.100.040 30.490 45.121 671.129 23.382.442 Construction
Industri 21.092.440 724.137 44.231 87.950 496.885 22.445.643 Industry
Perdagangan 13.488.580 6.016.590 14.878 12.655 549.989 20.082.692 Trading
Lain-lain 25.549.713 1.263.108 120.704 116.401 540.309 27.590.235 Others
Jumlah - Rupiah 114.170.644 12.939.525 218.142 572.900 3.453.477 131.354.688 Total - Rupiah
Valuta asing Foreign currencies
Industri 2.137.331 - - 59.372 - 2.196.703 Industry
Jasa 1.787.550 122.566 - - - 1.910.116 Services
Konstruksi 1.413.119 - - - - 1.413.119 Construction
Perdagangan 41.141 - - - - 41.141 Trading
Jumlah - Valuta asing 5.379.141 122.566 - 59.372 - 5.561.079 Total - Foreign currencies
Jumlah 119.549.785 13.062.091 218.142 632.272 3.453.477 136.915.767 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (8.403.121) losses
Jumlah Kredit - Bersih 128.512.646 Total Loans - Net
2023
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Jasa 32.337.603 3.732.654 2.872 341.263 1.198.398 37.612.790 Services
Konstruksi 17.736.078 5.633.482 13.500 21.746 554.802 23.959.608 Construction
Industri 21.175.670 744.420 26.537 5.509 667.584 22.619.720 Industry
Perdagangan 21.043.780 616.380 64.109 63.058 632.983 22.420.310 Trading
Lain-lain 24.831.869 1.152.243 103.580 94.481 484.658 26.666.831 Others
Jumlah - Rupiah 117.125.000 11.879.179 210.598 526.057 3.538.425 133.279.259 Total - Rupiah
Valuta asing Foreign currencies
Industri 2.663.358 57.656 - - - 2.721.014 Industry
Jasa 2.147.758 119.374 - - - 2.267.132 Services
Konstruksi 1.135.705 260.020 - - - 1.395.725 Construction
Perdagangan 38.011 - - - - 38.011 Trading
Jumlah - Valuta asing 5.984.832 437.050 - - - 6.421.882 Total - Foreign currencies
Jumlah 123.109.832 12.316.229 210.598 526.057 3.538.425 139.701.141 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (8.202.868) losses
Jumlah Kredit - Bersih 131.498.273 Total Loans - Net
Sektor ekonomi lain-lain terdiri dari administrasi dan Other economic sectors consist of administration and
rumah tangga. household.
75
Page 79
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. KREDIT (LANJUTAN) 5. LOANS (CONTINUED)
c. Jangka Waktu c. By Period
Jangka waktu pinjaman diklasifikasikan berdasarkan Loans classified based on the term of the loan
periode pinjaman dalam perjanjian kredit adalah sebagai agreements are as follows:
berikut:
2024 2023
£ 1 tahun 17.537.120 19.971.030 £ 1 year
> 1 - 2 tahun 23.775.258 23.611.948 > 1 - 2 years
> 2 - 5 tahun 35.835.727 36.336.674 > 2 - 5 years
> 5 tahun 59.767.662 59.781.489 > 5 years
Jumlah 136.915.767 139.701.141 Total
Cadangan kerugian penurunan
nilai (8.403.121) (8.202.868) Allowance for impairment losses
Jumlah Kredit - Bersih 128.512.646 131.498.273 Total Loans - Net
d. Berdasarkan Staging PSAK 71 d. By PSAK 71 Staging
Berikut adalah perubahan nilai tercatat kredit yang Following are the changes in the carrying value of
diberikan dan piutang/pembiayaan syariah dengan loans and receivables/sharia financing with the
klasifikasi biaya perolehan diamortisasi berdasarkan classification of amortized cost based on the stage
stage untuk periode yang berakhir 31 Maret 2024 dan for the period ended March 31, 2024 and
31 Desember 2023: December 31, 2023:
2024
Tahap 1/ Tahap 2/ Tahap 3/ Syariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Syariah/ Total
Biaya perolehan diamortisasi Amortized cost
Saldo awal periode 119.878.737 965.772 7.239.895 11.616.737 139.701.141 Balance at the beginning of the period
Transfer ke kerugian ekspektasian Transfer to 12-months expected
12 bulan (stage 1) 112.341 (99.570) (12.771) - - credit loss (stage 1)
Transfer ke kredit yang diberikan
sepanjang umurnya - tidak Transfer to Lifetime ECL - Not
mengalami penurunan nilai
(stage 2) (1.212.886) 1.236.378 (23.492) - - Credit Impaired (stage 2)
Transfer ke kredit yang diberikan yang Transfer to Lifetime ECL - Credit
mengalami penurunan nilai
(stage 3) (80.743) (358.097) 438.840 - - Impaired (stage 3)
Saldo setelah pengalihan 118.697.449 1.744.483 7.642.472 11.616.737 139.701.141 Balance after transfer
Pengukuran kembali nilai tercatat Remeasurement of the net
bersih (4.664.974) (18.904) (44.892) (412.346) (5.141.116) carrying value
Aset keuangan baru yang diterbitkan 7.666.639 538 749.619 1.247.693 9.664.489 New financial assets issued
Aset keuangan yang dihentikan
pengakuannya (5.659.427) (35.407) (870.645) (743.268) (7.308.747) Financial assets derecognized
Jumlah penambahan (pengurangan) Total additions (deductions) for
periode berjalan (2.657.762) (53.773) (165.918) 92.079 (2.785.374) the current period
Saldo akhir periode 116.039.687 1.690.710 7.476.554 11.708.816 136.915.767 Balance at the end of the period
76
Page 80
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. KREDIT (LANJUTAN) 5. LOANS (CONTINUED)
2023
Tahap 1/ Tahap 2/ Tahap 3/ Syariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Syariah/ Total
Biaya perolehan diamortisasi Amortized cost
Saldo awal periode 112.571.472 1.257.758 5.695.996 10.353.073 129.878.299 Balance at the beginning of the period
Transfer ke kerugian ekspektasian Transfer to 12-months expected
12 bulan (stage 1) 411.360 (273.078) (138.282) - - credit loss (stage 1)
Transfer ke kredit yang diberikan
sepanjang umurnya - tidak Transfer to Lifetime ECL - Not
mengalami penurunan nilai
(stage 2) (591.074) 631.944 (40.870) - - Credit Impaired (stage 2)
Transfer ke kredit yang diberikan yang Transfer to Lifetime ECL - Credit
mengalami penurunan nilai
(stage 3) (4.205.145) (250.001) 4.455.146 - - Impaired (stage 3)
Saldo setelah pengalihan 108.186.613 1.366.623 9.971.990 10.353.073 129.878.299 Balance after transfer
Pengukuran kembali nilai tercatat Remeasurement of the net
bersih (9.470.426) (88.628) (135.652) (251.334) (9.946.040) carrying value
Aset keuangan baru yang diterbitkan 30.631.676 135.238 30.427 6.119.819 36.917.160 New financial assets issued
Aset keuangan yang dihentikan
pengakuannya (9.469.127) (447.461) (2.626.870) (4.604.820) (17.148.278) Financial assets derecognized
Jumlah penambahan (pengurangan) Total additions (deductions) for
periode berjalan 11.692.123 (400.851) (2.732.095) 1.263.665 9.822.842 the current period
Saldo akhir periode 119.878.736 965.772 7.239.895 11.616.738 139.701.141 Balance at the end of the period
Berikut adalah informasi pokok lainnya sehubungan dengan Other major information on loans are as follows:
kredit:
1) As of March 31, 2024 and December 31, 2023, the average
1) Pada tanggal 31 Maret 2024 dan 31 Desember 2023 effective annual interest rates for loans are as follows:
tingkat bunga efektif rata-rata untuk kredit adalah sebagai
berikut:
2) Kredit dijamin dengan agunan yang diikat dengan hak 2) Loans are secured by collateral, which are legalized by deed
tanggungan atau surat kuasa untuk menjual dan jaminan of encumbrance, power of attorney to sell and other
lain yang umumnya diterima oleh perbankan. Kredit juga collaterals that are generally accepted in the banking
dijamin dengan jaminan tunai berupa giro, tabungan dan industry. Loans are also secured by cash collateral, in the
deposito berjangka (Catatan 20). Manajemen form of demand deposits, savings deposits and time deposits
berkeyakinan agunan yang diterima tersebut cukup untuk (Note 20). Management believes that collateral received from
menutup kerugian yang mungkin timbul akibat tidak debtor is adequate to cover possible losses which may arise
tertagihnya kredit yang diberikan. from uncollectible loans.
3) Kredit untuk modal kerja dan investasi terdiri dari 3) Loans for working capital and investments include long-term,
pinjaman jangka panjang, tetap, berulang, rekening koran fixed, revolving, demand and discounted loans, while
dan diskonto, sedangkan kredit konsumsi terdiri dari kredit consumer loans include housing, car and other consumer
pemilikan rumah, kredit kendaraan bermotor dan kredit loans.
konsumsi lain.
4) Kredit, selain kredit dalam rangka pembiayaan sindikasi, 4) Loans, other than syndicated loans, in Rupiah have terms
dalam Rupiah berjangka waktu 1 hari sampai 29 tahun, ranging from 1 day to 29 years, while those in foreign
sedangkan kredit dalam valuta asing berjangka waktu currencies have terms ranging from 3 months to 9 years.
antara 3 bulan sampai 9 tahun. Kredit dalam rangka Syndicated loans have terms of 5 to 15 years for Rupiah and
pembiayaan sindikasi dalam Rupiah berjangka waktu 5 5 to 10 years for foreign currencies.
sampai dengan 15 tahun, sedangkan dalam valuta asing
berjangka waktu 5 sampai dengan 10 tahun.
5) Keikutsertaan Bank sebagai anggota sindikasi dengan 5) The Bank’s participation as a member in syndicated loans
persentase penyertaan berkisar antara 3,84% - 37,37% range from 3,84% - 37,37% as of March 31, 2024 and from
pada tanggal 31 Maret 2024 dan berkisar antara 4,91% - 4.91% - 37.37% as of December 31, 2023.
37,37% pada tanggal 31 Desember 2023.
77
Page 81
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. KREDIT (LANJUTAN) 5. LOANS (CONTINUED)
6) Kredit kepada karyawan Bank merupakan kredit untuk 6) Employee loans represent interest bearing loans for
membeli kendaraan, rumah dan keperluan lainnya yang purchase of cars, houses and other necessities. The
dibebani bunga sebesar 6% per tahun dengan jangka maturity periods range from 1 to 10 years and the
waktu 1 sampai 10 tahun. Pembayaran kembali kredit interest rate is charged at 6% per annum. The payments
dilakukan dengan pemotongan gaji setiap bulan. are deducted from monthly salary.
7) Pada tanggal 31 Maret 2024 dan 31 Desember 2023, Bank 7) As of March 31, 2024 and December 31, 2023, the Bank
mengakui langsung dalam laba rugi, perbedaan nilai wajar recognizes directly to profit or loss, the difference in the
dari kredit yang diberikan kepada karyawan masing- fair value of employee loans amounting to Rp 228 million
masing sebesar Rp 228 juta dan Rp 331 juta. and Rp 331 million, respectively.
8) Dalam jumlah kredit termasuk kredit yang diberikan 8) Total loans include loans to related parties amounting to
kepada pihak berelasi sebesar Rp 1,000,074 million dan Rp 1,180,679 million net of
Rp 1.000.074 juta dan Rp 1.180.679 juta setelah dikurangi allowance for impairment losses of Rp 322,172 million
cadangan kerugian penurunan nilai sebesar Rp 322.172 and
juta dan Rp 169.339 juta masing-masing pada tanggal 31 Rp 169,339 million as of March 31, 2024 and December
Maret 2024 dan 31 Desember 2023. 31, 2023, respectively.
Kredit yang diberikan kepada pihak berelasi sebesar Rp
102.477 juta dan Rp 99.512 juta setelah dikurangi Loans to related parties are Rp 102,477 million and Rp
cadangan kerugian penurunan nilai sebesar Rp 137.608 99,512 million net of allowance of impairment losses of
juta dan Rp 140.573 juta mengalami penurunan nilai Rp 137,608 million and Rp 140,573 million are
secara individu pada tanggal 31 Maret 2024 dan 31 individually impaired as of March 31, 2024 and
Desember 2023 December 31, 2023.
Kredit yang diberikan kepada pihak berelasi sebesar Rp
102.477 juta dan Rp 99.513 juta setelah dikurangi
cadangan kerugian penurunan nilai sebesar Rp 158.043 Loans to related parties are Rp 102,477 million and Rp
juta dan Rp 161.007 juta mengalami penurunan nilai 99,513 million net of allowance of impairment losses of
secara individu pada tanggal 31 Maret 2024 dan 31 Rp 158,043 million and Rp 161,007 million are
Desember 2023. individually impaired as of March 31, 2024 and
December 31,2023.
9) Rasio kredit usaha kecil terhadap kredit yang diberikan
adalah sebesar 9,18% dan 9,22% masing-masing pada
tanggal 31 Maret 2024 dan 31 Desember 2023.
9) The ratio of small business loans to total loans as of
10) Pada tanggal 31 Maret 2024 dan 31 Desember 2023, tidak March 31, 2024 and December 31, 2023 are 9,18% and
terdapat kredit yang dijadikan agunan oleh Grup. 9.22%, respectively.
11) Pada tanggal 31 Maret 2024 dan 31 Desember 2023, 10) As of March 31, 2024 and December 31, 2023, there are
rincian kredit yang direstrukturisasi menurut jenis no loans pledged as collateral to the Group.
pinjaman adalah sebagai berikut:
11) As of March 31, 2024 and December 31, 2023, the
details of restructured loans classified based on types of
loans are as follows:
78
Page 82
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. KREDIT (LANJUTAN) 5. LOANS (CONTINUED)
11) Pada tanggal 31 Maret 2024 dan 31 Desember 2023, rincian 11) As of March 31, 2024 and December 31, 2023, the details
kredit yang direstrukturisasi menurut jenis pinjaman adalah of restructured loans classified based on types of loans are as
sebagai berikut: (lanjutan) follows: (continued)
31 Maret/ March 31, 2024
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million Rp Million
Rupiah Rupiah
Kredit investasi 4.145.664 8.108.651 2.617 321.960 505.975 13.084.867 Investment loans
Kredit modal kerja 1.005.905 1.190.295 17.794 49.086 767.180 3.030.260 Working capital loans
Kredit konsumsi 800.246 358.855 54.491 53.064 320.680 1.587.336 Consumer loans
Pinjaman rekening koran 594.465 241.313 24.433 15.899 440.415 1.316.525 Demand loans
Jumlah - Rupiah 6.546.280 9.899.114 99.335 440.009 2.034.250 19.018.988 Total - Rupiah
Valuta asing Foreign currencies
Kredit investasi 938.690 126.183 - - - 1.064.873 Investment loans
Kredit modal kerja 3.964 - - - - 3.964 Working capital loans
Jumlah - Valuta asing 942.654 126.183 - - - 1.068.837 Total - Foreign currencies
Jumlah Kredit - Bersih 7.488.934 10.025.297 99.335 440.009 2.034.250 20.087.825 Total Loans - Net
31 Desember/ December 31, 2023
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special Lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million Rp Million
Rupiah Rupiah
Kredit investasi 5.205.347 7.491.000 13.952 312.272 510.772 13.533.343 Investment loans
Kredit modal kerja 1.414.480 1.098.285 25.497 9.074 775.045 3.322.381 Working capital loans
Kredit konsumsi 1.007.734 416.182 34.265 56.886 294.669 1.809.736 Consumer loans
Pinjaman rekening koran 713.630 221.094 24.476 41.016 424.805 1.425.021 Demand loans
Jumlah - Rupiah 8.341.191 9.226.561 98.190 419.248 2.005.291 20.090.481 Total - Rupiah
Valuta asing Foreign currencies
Kredit investasi 1.933.251 123.011 - - - 2.056.262 Investment loans
Kredit modal kerja 3.849 - - - - 3.849 Working capital loans
Jumlah - Valuta asing 1.937.100 123.011 - - - 2.060.111 Total - Foreign currencies
Jumlah Kredit - Bersih 10.278.291 9.349.572 98.190 419.248 2.005.291 22.150.592 Total Loans - Net
79
Page 83
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. KREDIT (LANJUTAN) 5. LOANS (CONTINUED)
Pada tahun 2024 dan 2023, Bank telah melakukan Along the year of 2024 and 2023, the Bank has
penyelamatan kembali atas kredit untuk beberapa restructured loans for some debtors, which amounted
debitur masing-masing sebesar Rp 1.171.840 juta dan to Rp 1.171.840 million and Rp 9,808,226 million,
Rp 9.808.226 juta. respectively.
Sehubungan dengan penanganan dampak ekonomi Due to the handling of economic impact due to Covid-
akibat wabah Covid-19, sesuai dengan Siaran Pers 19 pandemic, according to OJK Press Conference to
OJK Keluarkan Paket Kebijakan Lanjutan Stimulus Launch Covid-19 Advance Stimulus Package Policy
Covid-19 No. SP 37/DHMS/OJK/V/2020 tanggal 28 Mei No. SP 37/DHMS/OJK/V/2020 dated May 28, 2020
2020 dan POJK No. 11/POJK.03/2020 tertanggal 16 and POJK No. 11/POJK.03/2020 dated March 16,
Maret 2020, yang telah mengalami perubahan dua kali 2020 which has been amended twice to POJK No.
atas POJK No. 48/POJK.03/2020 tanggal 1 Desember 48/POJK.03/2020 dated December 1, 2020
2020 tentang Perubahan atas Peraturan Otoritas Jasa concerning Amendments to Financial Services
Keuangan No.11/POJK.03/2020 tentang Stimulus Authority Regulation No.11/POJK.03/2020 concerning
Ekonomi Nasional Sebagai Kebijakan Countercyclical National Economic Stimulus as a Countercyclical
terhadap Dampak Penyebaran Corona Virus Disease Policy on the Impact of the Spread of Corona Virus
2019 dan POJK No. 17/POJK.03/2021 tanggal 10 Disease 2019 and POJK No. 17/POJK.03/2021 dated
September 2021 tentang Perubahan Kedua atas September 10, 2021 concerning the Second
Peraturan Otoritas Jasa Keuangan No. Amendment to the Financial Services Authority
11/POJK.03/2020 tentang Stimulus Ekonomi Nasional Regulation No 11/POJK.03/2020 Concerning National
Sebagai Kebijakan Countercyclical dari Dampak Economic Stimulus as a Countercyclical Policy on the
Penyebaran Coronavirus Disease 2019, serta siaran Impact of the Spread of Coronavirus Disease 2019, as
pers OJK No. SP 85/DHMS/OJK/XI/ 2022 tanggal 28 well as OJK press release No. SP
November 2022 tentang Perpanjangan Kebijakan 85/DHMS/OJK/XI/2022 dated November 28, 2022
Restrukturisasi dan Pembiayaan Kredit Secara Terukur concerning Extension of Credit Restructuring and
dan Sektoral untuk Mengatasi Dampak Pasca Pandemi Financing Policies on a Targeted and Sectoral Basis to
Covid-19. Kredit tersebut direstrukturisasi dengan Address the After-Effect of the Covid-19 Pandemic.
kualitas lancar. Loans have restructured with current collectibility.
Sampai dengan 31 Maret 2024 dan 31 Desember 2023, As of March 31, 2024 and December 31, 2023, the details
rincian kredit yang direstrukturisasi sesuai Kebijakan of restructured loan based on Covid-19 Stimulus Policy
Stimulus Covid-19 adalah sebagai berikut: are as follows:
31 Maret/ March 31, 2024 31 Desember/ December 31, 2023
Valuta asing/ Valuta asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currency Total Rupiah currency Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million Rp Million
Lancar 3.335.620 147.903 3.483.523 5.286.217 1.157.686 6.443.903 Current
Dalam perhatian khusus 4.266.100 - 4.266.100 4.387.180 - 4.387.180 Special mention
Kurang lancar 75.727 - 75.727 43.143 - 43.143 Substandard
Diragukan 84.899 - 84.899 74.132 - 74.132 Doubtful
Macet 1.779.903 - 1.779.903 1.771.930 - 1.771.930 Loss
Jumlah 9.542.249 147.903 9.690.152 11.562.602 1.157.686 12.720.288 Total
31 Maret/ March 31, 2024 31 Desember/ December 31, 2023
Konsolidasi/ Konsolidasi/
Consolidated Bank Consolidated Bank
NPL Bruto 3,17% 3,20% 3,09% 2,97% Gross NPL
NPL Neto 0,49% 0,33% 0,57% 0,29% Net NPL
80
Page 84
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. KREDIT (LANJUTAN) 5. LOANS (CONTINUED)
12) Rasio non-performing loan (NPL) yang dihitung 12) Non-performing loan (NPL) ratio calculated based on
berdasarkan Surat Edaran OJK Circular Letter No. 43/SEOJK.03/2016 dated September
No. 43/SEOJK.03/2016 tanggal 28 September 2016 adalah 28, 2016 are as follows:
sebagai berikut:
13) Pada tanggal 31 Maret 2024 dan 31 Desember 2023, rincian 13) As of March 31, 2024 and December 31, 2023, the details
kredit bermasalah menurut sektor ekonomi adalah sebagai of non-performing loans based on economic sector are
berikut: as follows:
31 Maret/ March 31, 2024 31 Desember/ December 31, 2023
Cadangan kerugian Cadangan kerugian
Kredit penurunan Kredit penurunan
bermasalah/ nilai/ bermasalah/ nilai/
Non-performing Allowance for Non-performing Allowance for
loans impairment losses loans impairment losses
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Rupiah Rupiah
Jasa 1.513.777 1.421.490 1.542.533 1.440.872 Services
Industri 746.740 597.913 699.630 572.901 Industry
Perdagangan 629.066 508.956 760.150 484.251 Trading
Konstruksi 577.522 509.122 590.048 523.424 Construction
Lain-lain 777.414 555.118 682.719 529.852 Others
Total - Rupiah 4.244.519 3.592.599 4.275.080 3.551.300 Total - Rupiah
Valuta asing Foreign currency
Industri 59.372 32.578 - - Industry
Total - Valuta asing 59.372 32.578 - - Total - Foreign currency
Total 4.303.891 3.625.177 4.275.080 3.551.300 Total
14) Pada tanggal 31 Maret 2024 dan 31 Desember 2023, kredit 14) As of March 31, 2024 and December 31, 2023, loans
yang disalurkan dengan sistem joint financing melalui CFI, channeled through joint financing system with CFI to
berupa kredit kendaraan bermotor dan mobil sebesar Rp finance motorcycle and car loans amounted to Rp
2.898.794 juta dan Rp 2.932.530 juta. 2.898.794 million and Rp 2,932,530 million, respectively.
15) Nilai tercatat biaya perolehan diamortisasi dari kredit yang 15) The carrying amount of loans at amortised cost is as
diberikan adalah sebagai berikut: follows:
31 Maret / 31 Desember
March 31, 2024 December 31, 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Kredit 136.915.767 139.701.141 Loans
Pendapatan bunga yang Accrued interest
masih akan diterima 635.425 635.284 receivables
Cadangan kerugian Allowance for impairment
penurunan nilai (8.403.121) (8.202.868) losses
Jumlah 129.148.071 132.133.557 Total
81
Page 85
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. KREDIT (LANJUTAN) 5. LOANS (CONTINUED)
16) Mutasi cadangan kerugian penurunan nilai adalah sebagai 16) The changes in the allowance for impairment losses are
berikut: as follows:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Syariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia *) Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Saldo awal periode 3.049.851 194.808 4.714.369 243.840 8.202.868 Balance at beginning of the period
Transfer ke Transfer to 12-months
kerugian ekspektasian expected
12 bulan (stage 1) 27.958 (17.601) (10.357) - - credit loss (stage 1)
Transfer ke kredit yang diberikan
sepanjang umurnya - tidak
mengalami Transfer to Lifetime ECL - Not
penurunan nilai (stage 2) (19.235) 30.140 (10.905) - - Credit Impaired (stage 2)
Transfer ke kredit yang diberikan yang Transfer to Lifetime ECL - Credit
mengalami penurunan nilai
(stage 3) (3.842) (72.542) 76.384 - - Impaired (stage 3)
Balance at the beginning of the period
Saldo awal periode setelah pengalihan 3.054.732 134.805 4.769.491 243.840 8.202.868 after transfer
Pengukuran kembali penyisihan Remeasurement of the allowance
kerugian penurunan nilai (119.066) 255.315 184.479 64.557 385.285 for the impairment losses
Aset keuangan baru yang diterbitkan 47.483 120 257.073 11.381 316.057 New financial assets issued
Aset keuangan yang dihentikan
pengakuannya (53.548) (7.778) (363.825) (75.938) (501.089) Financial assets derecognized
Total penambahan (pengurangan) Total additions (deductions) for
periode berjalan **) (125.131) 247.657 77.727 - 200.253 the current period **)
Saldo akhir periode 2.929.601 382.462 4.847.218 243.840 8.403.121 Balance at the end of the period
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Syariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia *) Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Saldo awal tahun 1.291.481 264.784 4.808.566 243.886 6.608.717 Balance at the beginning of the year
Transfer ke kerugian ekspektasian Transfer to 12-months expected
12 bulan (stage 1) 151.478 -61.172 -90.306 - - credit loss (stage 1)
Transfer ke kredit yang diberikan
sepanjang umurnya - tidak
mengalami Transfer to Lifetime ECL - Not
penurunan nilai (stage 2) -17.679 36.185 -18.506 - - Credit Impaired (stage 2)
Transfer ke kredit yang diberikan yang Transfer to Lifetime ECL - Credit
mengalami penurunan nilai
(stage 3) -80.289 -47.946 128.235 - - Impaired (stage 3)
Saldo setelah pengalihan 1.344.991 191.851 4.827.989 243.886 6.608.717 Balance after transfer
Pengukuran kembali cadangan Remeasurement of the allowance
kerugian penurunan nilai 1.554.177 66.351 2.149.216 -1.109 3.768.635 for the impairment losses
Aset keuangan baru yang diterbitkan 223.952 28.114 21.348 56.875 330.289 New financial assets issued
Aset keuangan yang dihentikan
pengakuannya -73.269 -91.508 -2.284.184 -55.812 -2.504.773 Financial assets derecognized
Total penambahan (pengurangan) Total additions (deductions) for
tahun berjalan **) 1.704.860 2.957 -113.620 -46 1.594.151 the current year **)
Saldo akhir tahun 3.049.851 194.808 4.714.369 243.840 8.202.868 Balance at the end of the year
82
Page 86
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG SEWA PEMBIAYAAN DAN TAGIHAN ANJAK 6. FINANCE LEASE RECEIVABLES AND FACTORING
PIUTANG RECEIVABLES
a. Piutang Sewa Pembiayaan a. Finance Lease Receivables
Piutang sewa pembiayaan memiliki suku bunga tetap, Finance lease receivables are arranged at fixed
sehingga Grup terpapar risiko suku bunga atas nilai wajar interest rates, thus the Group is exposed to fair value
(fair value interest rate risk). interest rate risk.
Piutang sewa pembiayaan berasal dari CFI pada tanggal Finance lease receivables are entered into by CFI as of
31 Maret 2024 dan 31 Desember 2023 dengan perincian March 31, 2024 and December 31, 2023 with details as
sebagai berikut: follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Rupiah Rupiah
Piutang sew a pembiayaan 625.905 596.878 Finance lease receivables
Nilai sisa 309.191 285.618 Residual value
Pendapatan sew a pembiayaan
yang belum diakui (68.984) (67.445) Unearned f inance lease income
Simpanan jaminan (309.191) (285.618) Security deposits
Jumlah 556.921 529.433 Total
Cadangan kerugian penurunan nilai (6.784) (953) Allow ance for impairment losses
Jumlah - Bersih 550.137 528.480 Total - Net
Tingkat bunga efektif rata-rata per tahun Average annual ef fective interest rates
Rupiah 13,00% 13,06% Rupiah
Piutang sewa pembiayaan pada tanggal Finance lease receivables as of March 31, 2024 and December
31 Maret 2024 dan 31 Desember 2023 berdasarkan stage: 31, 2023 based on stages:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo aw al periode 487.752 40.719 962 529.433 Balance at the beginning of the period
Transf er ke kerugian ekspektasian Transf er to 12-months expected
12 bulan (stage 1) 8.970 (8.970) - - credit loss (stage 1)
Transf er ke kredit yang diberikan
sepanjang umurnya - tidak Transf er to Lif etime ECL - Not Credit
mengalami penurunan nilai (stage 2) (7.020) 7.020 - - Impaired (stage 2)
Transf er ke kredit yang diberikan yang Transf er to Lif etime ECL - Credit
mengalami penurunan nilai (stage 3) - (8.686) 8.686 - Impaired (stage 3)
Jumlah saldo aw al periode Balance at the beginning of the period
setelah pengalihan 489.702 30.083 9.648 529.433 af ter transf er
Aset keuangan baru yang diterbitkan New f inancial assets issued or
atau dibeli 115.556 - - 115.556 purchased
Aset keuangan yang dilunasi (83.855) (3.811) (402) (88.068) Financial assets w hich have been repaid
Penghapusan - - - - Writte-of f s
Jumlah penambahan (pengurangan) Total additions (deductions) f or the
periode berjalan 31.701 (3.811) (402) 27.488 current period
Saldo akhir periode 521.403 26.272 9.246 556.921 Balance at the end of the period
83
Page 87
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG SEWA PEMBIAYAAN DAN TAGIHAN ANJAK 6. FINANCE LEASE RECEIVABLES AND FACTORING
PIUTANG (lanjutan) RECEIVABLES (Continued)
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo aw al tahun 270.841 2.602 8.425 281.868 Balance at the beginning of the year
Transfer ke kerugian ekspektasian Transfer to 12-months expected
12 bulan (stage 1) - - - - credit loss (stage 1)
Transfer ke kredit yang diberikan
sepanjang umurnya - tidak Transfer to Lifetime ECL - Not Credit
mengalami penurunan nilai (stage 2) (57.871) 57.871 - - Impaired (stage 2)
Transfer ke kredit yang diberikan yang Transfer to Lifetime ECL - Credit
mengalami penurunan nilai (stage 3) (1.115) (240) 1.355 - Impaired (stage 3)
Jumlah saldo aw al tahun Balance at the beginning of the year
setelah pengalihan 211.855 60.233 9.780 281.868 after transfer
Aset keuangan baru yang diterbitkan New financial assets issued or
atau dibeli 516.621 - - 516.621 purchased
Aset keuangan yang dilunasi (240.724) (19.514) (8.573) (268.811) Financial assets w hich have been repaid
Penghapusan - - (245) (245) Writte-off s
Jumlah penambahan (pengurangan) Total additions (deductions) f or the
periode berjalan 275.897 (19.514) (8.818) 247.565 current year
Saldo akhir tahun 487.752 40.719 962 529.433 Balance at the end of the year
Jumlah piutang sewa pembiayaan bruto (sebelum dikurangi Total gross financial lease receivable (before unearned lease
pendapatan sewa pembiayaan yang belum diakui dan income and allowance for impairment losses) as of March 31,
cadangan kerugian penurunan nilai) pada tanggal 2024 and December 31, 2023 are as follows:
31 Maret 2024 dan 31 Desember 2023 adalah sebagai berikut:
a. Berdasarkan jenis produk a. Based on type of products
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Alat berat 591.533 576.448 Heavy equipment
Kendaraan bermotor 19.737 5.073 Vehicle
Mesin 12.773 13.405 Machine
Lain-lain 1.862 1.952 Others
Jumlah 625.905 596.878 Total
b. Berdasarkan kegiatan usaha b. Based on business activities
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Investasi 625.598 596.548 Investment
Modal kerja 307 330 Working capital
Jumlah 625.905 596.878 Total
84
Page 88
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG SEWA PEMBIAYAAN DAN TAGIHAN ANJAK 6. FINANCE LEASE RECEIVABLES AND FACTORING
PIUTANG (lanjutan) RECEIVABLES (Continued)
Jumlah angsuran sewa pembiayaan (sebelum dikurangi Total lease installments (gross of allowance for impairment
cadangan kerugian penurunan nilai) sesuai dengan jatuh losses) based on maturity date are as follows:
temponya adalah sebagai berikut:
P embayaran minimum Nilai kini dari pembayaran minimum
sewa pembiayaan/ sewa pembiayaan/P resent value o f
M inimum lease payments minimum lease payments
31M aret/ 31Desember/ 31M aret/ 31Desember/
M arch 31, December 31, M arch 31, December 31,
2024 2023 2024 2022
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp M illio n Rp M illio n Rp M illio n Rp M illio n
A ngs ura n s e wa pe m bia ya a n Le a s e Inst allm e nt s
Sampai dengan satu tahun 375,184 353,307 325,004 304,633 Within o ne year
Lebih dari satu tahun sampai lima tahun 250,721 243,571 231,917 224,800 M o re than o ne year up to five years
Sub jumlah 625,905 596,878 556,921 529,433 Sub to tal
P e nda pat an s e wa pe m biaya a n 231,916
be lum diak ui Une a rned f ina nce le a s e inc o m e
Sampai dengan satu tahun (50,179) (48,674) - - Within o ne year
Lebih dari satu tahun sampai lima tahun (18,805) (18,771) - - M ore than o ne year up to five years
Sub jumlah (68,984) (67,445) - - Sub total
Jumlah 556,921 529,433 556,921 529,433 Total
Kisaran jangka waktu pembiayaan adalah The range of financing terms is 1 – 11 years with majority
1 – 11 tahun dengan mayoritas pembiayaan ditenor 3 tahun. tenor of within 3 years.
Biaya-biaya yang timbul, seperti premi asuransi, bea materai Costs incurred, such as insurance premium, stamp duty,
dan biaya terkait lainnya sehubungan dengan perolehan aset and other related costs in connection with finance lease
sewa pembiayaan, dibebankan kepada debitur. transaction are charged directly to consumers.
Mutasi cadangan kerugian penurunan nilai adalah sebagai The changes in the allowance for impairment losses are
berikut: as follows:
31M aret/ M arch 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 To tal
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp M illio n Rp M illio n Rp M illio n Rp M illio n
Saldo awal perio de 521 306 126 953 B alance at the beginning o f the perio d
Transfer ke kerugian ekspektasian Transfer to 12-mo nths expected credit lo ss
12 bulan (stage 1) 172 (172) - - (stage 1)
Transfer ke kredit yang diberikan
sepanjang umurnya - tidak mengalami Transfer to Lifetime ECL - No t Credit Impaired
penurunan nilai (stage 2) (11) 11 - - (stage 2)
Transfer ke kredit yang diberikan yang Transfer to Lifetime ECL - Credit Impaired
mengalami penurunan nilai (stage 3) - (35) 35 - (stage 3)
Jumlah saldo awal perio de setelah pengalihan 682 110 161 953 B alance at the beginning o f the perio d after transfer
P engukuran kembali penyisihan kerugian Remeasurement o f the net allo wance o f
penurunan nilai (153) 71 5,003 4,921 the impairment lo sses
A set keuangan baru yang diterbitkan
atau dibeli 132 - - 132 New financial assets issued o r purchased
A set keuangan yang dilunasi (150) 104 824 778 Financial assets which have been repaid
P enghapusan - - - - Write-o ffs
Jumlah penambahan (pengurangan)
perio de berjalan *) (171) 175 5,827 5,831 To tal additio ns (deductio ns) fo r the current perio d *)
Saldo akhir perio de 511 285 5,988 6,784 B alance at the end o f the perio d
85
Page 89
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG SEWA PEMBIAYAAN DAN TAGIHAN ANJAK 6. FINANCE LEASE RECEIVABLES AND FACTORING
PIUTANG (lanjutan) RECEIVABLES (Continued)
31Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 To tal
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp M illio n Rp M illio n Rp M illio n Rp M illio n
Saldo awal tahun 1,346 120 8,261 9,727 B alance at the beginning o f the year
Transfer ke kerugian ekspektasian Transfer to 12-mo nths expected credit lo ss
12 bulan (stage 1) - - - - (stage 1)
Transfer ke kredit yang diberikan
sepanjang umurnya - tidak mengalami Transfer to Lifetime ECL - No t Credit Impaired
penurunan nilai (stage 2) (764) 764 - - (stage 2)
Transfer ke kredit yang diberikan yang Transfer to Lifetime ECL - Credit Impaired
mengalami penurunan nilai (stage 3) (6) (240) 246 - (stage 3)
Saldo setelah pengalihan 576 644 8,507 9,727 B alance after transfer
P engukuran kembali penyisihan kerugian Remeasurement o f the net allo wance o f
penurunan nilai - 189 50 239 the impairment lo sses
A set keuangan baru yang diterbitkan 1,553 - - 1,553 New financial assets issued
A set keuangan yang dilunasi (1,608) (527) (8,186) (10,321) Financial assets which have been repaid
P enghapusan - - (245) (245) Write-o ffs
Jumlah penambahan (pengurangan) To tal additio ns (deductio ns) fo r the
tahun berjalan (55) (338) (8,381) (8,774) current year
Saldo akhir tahun 521 306 126 953 B alance at the end o f the year
Sebagian dari piutang sewa pembiayaan dijamin dengan Various finance lease receivables are secured by motor
kendaraan bermotor dan Bukti Pemilikan Kendaraan vehicles and Vehicle Document of Ownership (BPKB) of
Bermotor (BPKB) dari kendaraan yang bersangkutan. the related vehicle. Finance lease receivable related to land
Piutang sewa pembiayaan untuk tanah dan Bangunan and buildings are secured by the object financed by the
dijamin dengan objek yang dibiayai Perusahaan dan bukti Company and document of ownership in the form of
kepemilikan berupa Sertifikat Hak Milik (SHM) dan Sertifikat Certificates of Ownership (SHM) or Certificates of Building
Hak Guna Bangunan (SHGB). Piutang sewa pembiayaan Use Right (SHGB). Finance lease receivables related to
untuk tongkang dan tug boat diikat dengan akta fidusia barges and tug boats are tied with fiduciary certificate
(grosse akta) dari barang-barang yang dibiayakan (certificate grosse) of the financed items, while finance
sedangkan piutang sewa pembiayaan untuk alat-alat berat, lease receivables related to heavy equipment, production
mesin-mesin produksi dan peralatan dijamin dengan barang- machinery and equipment are secured by financed items.
barang yang dibiayai.
Manajemen Grup berpendapat bahwa cadangan kerugian The management of the Group believes that the allowance
penurunan nilai dan agunan yang diterima dari debitur adalah for impairment losses and collateral received from debtors
cukup untuk menutup kerugian yang mungkin timbul akibat are adequate to cover the losses, which might arise from
tidak tertagihnya piutang sewa pembiayaan. uncollectible finance lease receivables.
Tidak terdapat perubahan teknik estimasi atau asumsi yang There has been no change in the estimation techniques or
dibuat selama periode pelaporan berjalan dalam penilaian significant assumptions made during the current reporting
cadangan kerugian piutang sewa pembiayaan. period in assessing the loss allowance for finance lease
receivables.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, CFI Finance lease receivables are used as collateral for loans
menggunakan piutang sewa pembiayaan yang dimilliki received by CFI as of December 31, 2023 and 2022 (Note
sebagai jaminan atas pinjaman yang diterima (Catatan 24). 24). Total finance lease receivables pledged as collateral
Jumlah piutang sewa pembiayaan yang dijaminkan masing- amounted to Rp 16,920 million and Rp 20,743 million as of
masing sebesar Rp 16.920 juta dan March 31, 2024 and December 31, 2023, respectively.
Rp 20.743 juta pada tanggal 31 Maret 2024 dan 31
Desember 2023.
Pihak penerima jaminan adalah pemegang surat berharga The recipient of the guarantee are securities holder and
yang diterbitkan dan bank-bank pemberi pinjaman yang counterparty banks of loans received.
diterima.
Jumlah piutang sewa pembiayaan yang direstrukturisasi Total restructured finance lease receivables as of March
masing-masing sebesar Rp 7.535 juta dan Rp 12.030 juta 31, 2024 and December 31, 2023, amounted to Rp 7,535
pada tanggal 31 Maret 2024 dan 31 Desember 2023. million and Rp 12,030 million, respectively.
86
Page 90
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG SEWA PEMBIAYAAN DAN TAGIHAN ANJAK FINANCE LEASE RECEIVABLES AND FACTORING
PIUTANG (lanjutan) RECEIVABLES (Continued)
Pada saat perjanjian sewa pembiayaan dimulai, lessee At the inception of finance lease contract, the lessee
memberikan simpanan jaminan yang akan digunakan sebagai rendered security deposits which will be used as payment
pembayaran atas pembelian dari aset sewa pembiayaan pada of purchased leased assets at the end of the lease period,
akhir masa sewa, bila hak opsi dilaksanakan penyewa if the right option is exercised. If the right option is not
pembiayaan. Apabila hak opsi tidak dilaksanakan, simpanan exercised, such security deposits will be returned at the end
jaminan tersebut akan dikembalikan kepada lessee pada akhir of the lease period.
masa sewa pembiayaan.
b. Tagihan Anjak Piutang b. Factoring Receivables
Tagihan anjak piutang memiliki suku bunga tetap, The factoring receivable are arranged at fixed interest
sehingga CFI terpapar risiko suku bunga atas nilai wajar rates, thus exposing CFI to fair value interest rate risk.
(fair value interest rate risk).
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Rupiah Rupiah
Tagihan anjak piutang 75,000 75,000 Factoring receivable
Cadangan kerugian penurunan nilai (28,711) (30,951) Allow ance f or impairment losses
Bersih 46,289 44,049 Net
Tingkat bunga ef ektif rata-rata per tahun 20.00% 20.00% Average annual eff ective interest rate
Tagihan anjak piutang pada tanggal 31 Maret 2024 dan Factoring receivables as of March 31, 2024 and
31 Desember 2023 berdasarkan stage: December 31, 2023 based on stages:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Balance at the beginning of the
Saldo aw al periode - - 75.000 75.000 period
Transf er ke kredit yang diberikan yang Transf er to Lif etime ECL - Credit
mengalami penurunan nilai (stage 3) - - - - Impaired (stage 3)
Jumlah saldo aw al periode Balance at the beginning of the period
setelah pengalihan - - 75.000 75.000 af ter transf er
Pengukuran kembali bersih Remeasurement of the net
nilai tercatat - - - - carrying value
Aset keuangan yang dilunasi - - - - Financial assets has been paid
Agunan yang diambil alih - - - - Foreclosed collateral
Kerugian realisasi bunga - - - - Loss on interest realization
Penghapusan - - - - Write-of fs
Jumlah pengurangan periode berjalan - - - - Total deductions f or the current period
Saldo akhir periode - - 75.000 75.000 Balance at the end of the period
87
Page 91
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG SEWA PEMBIAYAAN DAN TAGIHAN ANJAK 6. FINANCE LEASE RECEIVABLES AND FACTORING
PIUTANG (lanjutan) RECEIVABLES (Continued)
b. Tagihan Anjak Piutang (lanjutan) b. Factoring Receivables (continued)
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo aw al tahun - - 100.000 100.000 Balance at the beginning of the year
Transf er ke kredit yang diberikan yang Transf er to Lif etime ECL - Credit
mengalami penurunan nilai (stage 3) - - - - Impaired (stage 3)
Jumlah saldo aw al tahun Balance at the beginning of the year
setelah pengalihan - - 100.000 100.000 af ter transf er
Pengukuran kembali bersih Remeasurement of the net
nilai tercatat - - - - carrying value
Aset keuangan yang dilunasi - - - - Financial assets has been paid
Agunan yang diambil alih - - -10.612 (10.612) Foreclosed collateral
Kerugian realisasi bunga - - - - Loss on interest realization
Penghapusan - - -14.388 (14.388) Write-of f s
Jumlah pengurangan tahun berjalan - - -25.000 -25.000 Total deductions f or the current year
Saldo akhir tahun - - 75.000 75.000 Balance at the end of the year
Jangka waktu tagihan anjak piutang berdasarkan The term of factoring receivable based on the agreements
periode dalam perjanjian adalah 1 tahun. are 1 year.
Tagihan anjak piutang memiliki jaminan tambahan Factoring receivable have additional collateral in the form of
berupa tanah dan bangunan. land and buildings.
Tabel berikut menunjukkan perubahan cadangan The following table show movement of the allowance for
kerugian penurunan nilai tagihan anjak piutang impairment losses of factoring receivable in the current year:
selama tahun berjalan:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo aw al periode - - 30,951 30,951 Balance at the beginning of the period
Transf er ke kredit yang diberikan yang Transf er to Lifetime ECL - Credit Impaired
mengalami penurunan nilai (stage 3) - - - - (stage 3)
Jumlah saldo aw al periode Balance at the beginning of the period
setelah pengalihan - - 30,951 30,951 after transf er
Pengukuran kembali penyisihan Remeasurement of the allow ance for
kerugian penurunan nilai - - (2,240) (2,240) impairment losses
Aset keuangan yang dilunasi - - - - Financial assets w hich have been repaid
Kerugian realisasi bunga - - - - Loss on interest realization
Penghapusan - - - - Write-of fs
Jumlah pengurangan periode berjalan - - (2,240) (2,240) Total deductions for the current period
Saldo akhir periode - - 28,711 28,711 Balance at the end of the period
88
Page 92
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG SEWA PEMBIAYAAN DAN TAGIHAN ANJAK 6. FINANCE LEASE RECEIVABLES AND FACTORING
PIUTANG (lanjutan) RECEIVABLES (Continued)
b. Tagihan Anjak Piutang (lanjutan) b. Factoring Receivables (continued)
Tabel berikut menunjukkan perubahan cadangan kerugian The following table show movement of the allowance for
penurunan nilai tagihan anjak piutang selama tahun berjalan: impairment losses of factoring receivable in the current
(lanjutan) year: (continued)
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo aw al tahun - - 49,580 49,580 Balance at the beginning of the year
Transf er ke kredit yang diberikan yang Transfer to Lif etime ECL - Credit Impaired
mengalami penurunan nilai (stage 3) - - - - (stage 3)
Jumlah saldo aw al tahun Balance at the beginning of the year
setelah pengalihan - - 49,580 49,580 after transf er
Pengukuran kembali penyisihan kerugian Remeasurement of the allow ance for
penurunan nilai - - 3,607 3,607 impairment losses
Kerugian realisasi bunga - Interest realization loss
Aset keuangan yang dilunasi - - (7,848) (7,848) Financial assets w hich have been repaid
Kerugian realisasi bunga - - - - Loss on interest realization
Penghapusan - - (14,388) (14,388) Write-offs
Jumlah pengurangan tahun berjalan - - (18,629) (18,629) Total deductions for the current year
Saldo akhir tahun - - 30,951 30,951 Balance at the end of the year
Manajemen berpendapat bahwa cadangan kerugian The management believes that allowance for impairment
penurunan nilai dan agunan yang diterima dari debitur telah losses and collateral received from consumers are
memadai untuk menutup kemungkinan kerugian akibat tidak adequate to cover the possible losses arising from
tertagihnya tagihan anjak piutang. uncollectible factoring receivable.
7. PIUTANG PEMBIAYAAN KONSUMEN 7. CONSUMER FINANCING RECEIVABLES
Piutang pembiayaan konsumen memiliki suku bunga The consumer financing receivables are arranged at
tetap, sehingga Grup terpapar risiko suku bunga atas nilai fixed interest rates, thus the Group are exposed to fair
wajar (fair value interest rate risk). value interest rate risk.
Jumlah piutang pembiayaan konsumen pada tanggal 31 Consumer financing receivables as of March 31, 2024
Maret 2024 dan 31 Desember 2023 merupakan piutang and December 31, 2023 are consumer financing
pembiayaan konsumen yang dilakukan oleh CFI dengan receivables made by CFI with details as follows:
perincian sebagai berikut:
89
Page 93
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 7. CONSUMER FINANCING RECEIVABLES (continued)
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Rupiah Rupiah
Piutang pembiayaan konsumen 11,160,763 10,735,573 Consumer financing receivables
Pendapatan pembiayaan Unearned consumer f inancing
konsumen yang belum diakui (2,206,332) (2,121,080) income
Jumlah 8,954,431 8,614,493 Total
Cadangan kerugian penurunan nilai (196,346) (185,488) Allow ance f or impairment losses
Bersih 8,758,085 8,429,005 Net
Piutang pembiayaan konsumen pada tanggal Consumer financing receivables as of March 31, 2024 and
31 Maret 2024 dan 31 Desember 2023 berdasarkan stage: December 31, 2023 based on stages:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo awal periode 7.958.794 424.456 231.243 8.614.493 Balance at the beginning of the period
Transf er ke kerugian ekspektasian Transf er to 12-months expected
12 bulan (stage 1) 31.124 (28.765) (2.359) - credit loss (stage 1)
Transf er ke kredit y ang diberikan
sepanjang umurny a - tidak Transf er to Lif etime ECL - Not Credit
mengalami penurunan nilai (stage 2) (452.538) 457.059 (4.521) - Impaired (stage 2)
Transf er ke kredit y ang diberikan y ang Transf er to Lif etime ECL - Credit
mengalami penurunan nilai (stage 3) (52.214) (119.530) 171.744 - Impaired (stage 3)
Saldo setelah pengalihan 7.485.166 733.220 396.107 8.614.493 Balance af ter transf er
Aset keuangan baru y ang diterbitkan 1.873.777 - - 1.873.777 New f inancial assets issued
Aset keuangan y ang dilunasi (1.288.441) (90.318) (29.375) (1.408.134) Financial assets which hav e been repaid
Penghapusan - - (125.705) (125.705) Write-of f s
Jumlah penambahan (pengurangan) Total additions (deductions) f or the
periode berjalan 585.336 (90.318) (155.080) 339.938 current period
Saldo akhir periode 8.070.502 642.902 241.027 8.954.431 Balance at the end of the period
90
Page 94
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 7. CONSUMER FINANCING RECEIVABLES (continued)
Piutang pembiayaan konsumen pada tanggal 31 Maret 2024 dan Consumer financing receivables as of March 31, 2024
31 Desember 2023 berdasarkan stage: (lanjutan) and December 31, 2023 based on stages: (continued)
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo awal tahun 6.678.345 144.919 91.163 6.914.427 Balance at the beginning of the y ear
Transf er ke kerugian ekspektasian Transf er to 12-months expected
12 bulan (stage 1) 9.554 (8.893) (661) - credit loss (stage 1)
Transf er ke kredit y ang diberikan
sepanjang umurny a - tidak Transf er to Lif etime ECL - Not Credit
mengalami penurunan nilai (stage 2) (878.393) 879.279 (886) - Impaired (stage 2)
Transf er ke kredit y ang diberikan y ang Transf er to Lif etime ECL - Credit
mengalami penurunan nilai (stage 3) (425.546) (77.064) 502.610 - Impaired (stage 3)
Saldo setelah pengalihan 5.383.960 938.241 592.226 6.914.427 Balance af ter transf er
Aset keuangan baru y ang diterbitkan 7.891.676 - - 7.891.676 New f inancial assets issued
Aset keuangan y ang dilunasi (5.316.842) (513.785) (85.236) (5.915.863) Financial assets which hav e been repaid
Penghapusan - - (275.747) (275.747) Write-of f s
Jumlah penambahan (pengurangan) Total additions (deductions) f or the
tahun berjalan 2.574.834 (513.785) (360.983) 1.700.066 current y ear
Saldo akhir tahun 7.958.794 424.456 231.243 8.614.493 Balance at the end of the y ear
Jumlah piutang pembiayaan konsumen bruto (sebelum Total gross consumer finance receivable (before unearned
dikurangi pendapatan pembiayaan konsumen yang belum income and allowance for impairment losses) based on
diakui dan cadangan kerugian penurunan nilai) berdasarkan business activity are as of March 31, 2024 and December
kegiatan usaha pada tanggal 31 Maret 2024 dan 31 31, 2023 as follows:
Desember 2023 adalah sebagai berikut:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Multi guna 8.420.735 8.032.283 Multi purpose
Investasi 2.298.243 2.282.178 Investment
Modal kerja 441.785 421.112 Working capital
Jumlah 11.160.763 10.735.573 Total
Piutang pembiayaan konsumen jatuh tempo dalam: Consumer financing receivables matured within:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Satu tahun berikutnya (termasuk
yang telah jatuh tempo) 4.337.069 4.290.612 The follow ing year (including past due)
> 1 - 2 tahun 3.410.003 3.174.503 > 1 - 2 years
Lebih dari 3 tahun 3.413.691 3.270.458 More than 3 years
Jumlah 11.160.763 10.735.573 Total
Tingkat bunga rata-rata efektif Average ef fective interest rates
per tahun - Rupiah 17,75% 17,81% per annum - Rupiah
91
Page 95
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 7. CONSUMER FINANCING RECEIVABLES (continued)
Aset yang dibiayai oleh CFI adalah kendaraan baru dan bekas, Assets finance by CFI are new and used vehicles, apartment,
apartemen, tanah serta tanah dan bangunan dengan tenor land and land and buildings with period of financing ranging
pembiayaan adalah 1 - 10 tahun dengan mayoritas pembiayaan from 1 - 10 years with majority tenor of within 4 years.
di tenor 4 tahun.
Biaya-biaya yang timbul, sehubungan dengan perolehan aset Additional cost, related to financing are charged to customers.
pembiayaan konsumen, dibebankan kepada debitur.
Jumlah piutang pembiayaan konsumen yang direstrukturisasi Total restructured consumer financing receivables as of March
masing-masing sebesar Rp 129.452 juta dan Rp 63.464 juta 31, 2024 and December 31, 2023 amounting to Rp 129,452
pada tanggal 31 Maret 2024 dan 31 Desember 2023. million and Rp 63,464 million, respectively.
Mutasi cadangan kerugian penurunan nilai piutang pembiayaan The changes in the allowance for impairment losses are as
konsumen adalah sebagai berikut: follows:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo aw al periode 31,619 14,818 139,051 185,488 Balance at the beginning of the period
Transf er ke kerugian ekspektasian Transfer to 12-months expected credit loss
12 bulan (stage 1) 1,824 (1,158) (666) - (stage 1)
Transf er ke kredit yang diberikan
sepanjang umurnya - tidak mengalami Transfer to Lifetime ECL - Not Credit Impaired
penurunan nilai (stage 2) (4,183) 6,180 (1,997) - (stage 2)
Transf er ke kredit yang diberikan yang Transfer to Lifetime ECL - Credit Impaired
mengalami penurunan nilai (stage 3) (5,687) (12,182) 17,869 - (stage 3)
Saldo setelah pengalihan 23,573 7,658 154,257 185,488 Balance after transfer
Pengukuran kembali penyisihan kerugian Remeasurement of the allow ance f or
penurunan nilai 3,234 16,484 102,979 122,697 impairment losses
Aset keuangan baru yang diterbitkan 3,721 - - 3,721 New financial assets issued
Aset keuangan yang dilunasi (3,353) 75 13,423 10,145 Financial assets w hich have been repaid
Penghapusan - - (125,705) (125,705) Write-offs
Jumlah penambahan (pengurangan) Total additions (deductions) for the
tahun berjalan 3,602 16,559 (9,303) 10,858 current year
Saldo akhir periode 27,175 24,217 144,954 196,346 Balance at the end of the period
92
Page 96
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 7. CONSUMER FINANCING RECEIVABLES (continued)
31Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 To tal
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp M illio n Rp M illio n Rp M illio n Rp M illio n
Saldo awal tahun 59,024 9,540 50,413 118,977 B alance at the beginning o f the year
Transfer ke kerugian ekspektasian Transfer to 12-mo nths expected credit lo ss
12 bulan (stage 1) 583 (464) (119) - (stage 1)
Transfer ke kredit yang diberikan
sepanjang umurnya - tidak mengalami Transfer to Lifetime ECL - No t Credit Impaired
penurunan nilai (stage 2) (8,572) 8,839 (267) - (stage 2)
Transfer ke kredit yang diberikan yang Transfer to Lifetime ECL - Credit Impaired
mengalami penurunan nilai (stage 3) (184,131) (47,877) 232,008 - (stage 3)
Saldo setelah pengalihan (133,096) (29,962) 282,035 118,977 B alance after transfer
P engukuran kembali penyisihan kerugian Remeasurement o f the allo wance fo r
penurunan nilai 176,464 52,662 143,869 372,995 impairment lo sses
A set keuangan baru yang diterbitkan 42,440 - - 42,440 New financial assets issued
A set keuangan yang dilunasi (54,189) (7,882) (11,106) (73,177) Financial assets which have been repaid
P enghapusan - - (275,747) (275,747) Write-o ffs
Jumlah penambahan (pengurangan) To tal additio ns (deductio ns) fo r the
tahun berjalan 164,715 44,780 (142,984) 66,511 current year
Saldo akhir tahun 31,619 14,818 139,051 185,488 B alance at the end o f the year
Piutang pembiayaan konsumen kendaraan bermotor (baru Consumer financing receivables of vehicles (new and
dan bekas) dijamin dengan Bukti Pemilikan Kendaraan used) are secured by the related certificates of ownership
Bermotor (BPKB) dari kendaraan yang bersangkutan (BPKB) of the vehicle while consumer financing receivable
sedangkan piutang pembiayaan konsumen untuk related to apartment, land and land and buildings are
apartemen, tanah serta tanah dan bangunan dijamin secured by Certificates of Ownership (SHM) or Certificates
dengan Sertifikat Hak Milik (SHM) atau Sertifikat Hak Guna of Building Use Right (SHGB) or Certificates of Ownership
Bangunan (SHGB) atau Sertifikat Hak Milik atas Satuan of Mansions Unit (SHMSRS).
Rumah Susun (SHMSRS).
Piutang pembiayaan konsumen dijadikan sebagai jaminan Consumer financing receivables are pledged as collateral
pinjaman yang diterima oleh CFI pada tanggal 31 Maret for securities issued and bank loans received by CFI as of
2024 dan 31 Desember 2023 dari beberapa bank (Catatan March 31, 2024 and December 31, 2023 from several
24). Jumlah piutang pembiayaan konsumen yang banks (Note 24). Total consumer financing receivables
dijaminkan masing-masing sebesar Rp 2.737.996 juta dan pledged as collateral amounted to Rp 2,737,996 million and
Rp 2.506.444 juta masing-masing pada tanggal 31 Maret Rp 2,506,444 million as of March 31, 2024 and December
2024 dan 31, 2023, respectively.
31 Desember 2023.
Manajemen Grup berpendapat bahwa cadangan kerugian The management of the Group believes that the amount of
penurunan nilai piutang pembiayaan konsumen telah allowance for impairment losses of consumer financing
memadai untuk menutup kemungkinan kerugian atas tidak receivables is adequate to cover the possible losses that
tertagihnya piutang pembiayaan konsumen. might arise from uncollectible consumer financing
receivables.
93
Page 97
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. PIUTANG JUAL DAN SEWA-BALIK – PIHAK KETIGA 8. SALES AND LEASE-BACK RECEIVABLES –THIRD
PARTIES
Piutang jual dan sewa-balik memiliki suku bunga tetap, Sales and lease-back receivables are arranged at fixed
sehingga Grup terpapar risiko suku bunga atas nilai wajar interest rates, thus the Group is exposed to fair value
(fair value interest rate risk). interest rate risk.
Piutang jual dan sewa-balik pada tanggal 31 Maret 2024 dan Sales and lease-back receivables as of March 31, 2024
31 Desember 2023 berasal dari CFI, dengan perincian and December 31, 2023 are entered into by CFI, with
sebagai berikut: details as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Rupiah Rupiah
Piutang jual dan sew a-balik 92,984 98,107 Sales and lease-back receivables
Nilai sisa terjamin 33,458 33,908 Residual value
Pendapatan jual dan sew a-balik
yang belum diakui (4,323) (4,773) Unearned sales and lease-back income
Simpanan jaminan (33,458) (33,908) Security deposits
Jumlah 88,661 93,334 Total
Cadangan kerugian penurunan nilai (25,926) (60,186) Allow ance for impairment losses
Jumlah - Bersih 62,735 33,148 Total - Net
Tingkat bunga rata-rata ef ektif Average effective interest rates
per tahun - Rupiah 13.44% 14.05% per annum - Rupiah
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As of March 31, 2024 and December 31, 2023, sales and
piutang jual dan sewa-balik termasuk biaya transaksi yang lease-back receivables including transaction costs
terkait langsung dengan piutang jual dan sewa-balik directly related to sales and leaseback receivables
sebesar Rp 139 juta dan Rp 138 juta. amounted to Rp 139 million and Rp 138 million.
Jumlah piutang jual dan sewa-balik (sebelum dikurangi Total sales and lease-back receivables (gross of
pendapatan piutang jual dan sewa-balik yang belum diakui unearned sales and leaseback income and
dan cadangan kerugian penurunan nilai) pada tanggal 31 allowance for impairment losses) as of March 31,
Maret 2024 dan 31 Desember 2023 adalah sebagai 2024 and December 31, 2023 are as follows:
berikut:
a. Berdasarkan jenis produk b. Based on type of products
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Kapal 60.489 66.022 V essel
Kendaraan bermotor 18.414 19.723 V ehicle
A lat berat 14.081 12.362 Heavy equipment
Jumlah 92.984 98.107 Total
94
Page 98
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. PIUTANG JUAL DAN SEWA-BALIK – PIHAK KETIGA 8. SALES AND LEASE-BACK RECEIVABLES –
(lanjutan) THIRD PARTIES (continued)
b. Berdasarkan kegiatan usaha b. Based on business activities
31 Maret/ 31 Des ember/
Marc h 31, Dec ember 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Inves tas i 60.140 61.159 Inves tment
Modal kerja 32.844 36.948 Work ing Capital
Jumlah 92.984 98.107 Total
Jumlah angsuran piutang jual dan sewa-balik (sebelum Total sales and lease-back receivables installments
dikurangi cadangan kerugian penurunan nilai) sesuai dengan (gross of allowance for impairment losses) based on
jatuh temponya pada tanggal 31 Maret 2024 dan 31 Desember maturity date as of March 31, 2024 and December 31,
2023 adalah sebagai berikut: 2023 are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Jatuh tempo satu tahun berikutnya (termasuk
yang telah jatuh tempo) 82,149 76,125 Due next years (including past due)
Jatuh tempo dua tahun berikutnya 7,784 18,503 Due in the next tw o years
Jatuh tempo tiga tahun berikutnya atau lebih 3,051 3,479 Due in the next three years or more
Jumlah 92,984 98,107 Total
Aset yang masuk klasifikasi piutang jual dan sewa-balik ini Assets that are classified as sale and lease-back
terdiri dari alat berat dan kapal dengan tenor pembiayaan 1 receivables consist of heavy equipment and vessels with a
sampai 4 tahun, dengan mayoritas pembiayaan di tenor 2 financing tenor of 1 – 4 years, with majority tenor of 2 years.
tahun.
Piutang jual dan sewa-balik yang direstrukturisasi sebesar Rp Total restructured sales and lease-back receivables
29.695 juta dan nihil pada tanggal 31 Maret 2024 dan 31 amounted to Rp 29,695 million and nil as of March 31, 2024
Desember 2023. and December 31, 2023.
95
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. PIUTANG JUAL DAN SEWA-BALIK – PIHAK KETIGA 8. SALES AND LEASE-BACK RECEIVABLES –
(lanjutan) THIRD PARTIES (continued)
Piutang jual dan sewa balik pada tanggal 31 Maret Sales and lease-back receivables as of March 31, 2024
2024 dan 31 Desember 2023 berdasarkan stage: and December 31, 2023 based on stages:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo aw al periode 26,422 32,476 34,436 93,334 Balance at the beginning of the period
Transfer ke kerugian ekspektasian Transfer to 12-months expected
12 bulan (stage 1) - - - - credit loss (stage 1)
Transfer ke kredit yang diberikan
sepanjang umurnya - tidak Transfer to Lifetime ECL - Not Credit
mengalami penurunan nilai (stage 2) - 34,436 (34,436) - Impaired (stage 2)
Transfer ke kredit yang diberikan yang Transfer to Lifetime ECL - Credit
mengalami penurunan nilai (stage 3) - (30,391) 30,391 - Impaired (stage 3)
Jumlah saldo aw al periode Balance at the beginning of the period
setelah pengalihan 26,422 36,521 30,391 93,334 after transfer
Aset keuangan baru yang diterbitkan New financial assets issued
atau dibeli 8,544 - - 8,544 or purchased
Aset keuangan yang dilunasi (7,248) (5,500) (469) (13,217) Financial assets w hich have been repaid
Penghapusan - - - - Write-off s
Jumlah penambahan (pengurangan) Total additions (deductions) for the
periode berjalan 1,296 (5,500) (469) (4,673) current period
Saldo akhir periode 27,718 31,021 29,922 88,661 Balance at the end of the period
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo aw al tahun 13,749 65,029 - 78,778 Balance at the beginning of the year
Transf er ke kerugian ekspektasian Transf er to 12-months expected
12 bulan (stage 1) - - - - credit loss (stage 1)
Transf er ke kredit yang diberikan
sepanjang umurnya - tidak Transf er to Lif etime ECL - Not Credit
mengalami penurunan nilai (stage (3,000) 3,000 - - Impaired (stage 2)
Transf er ke kredit yang diberikan yang Transf er to Lif etime ECL - Credit
mengalami penurunan nilai (stage - (35,097) 35,097 - Impaired (stage 3)
Saldo setelah pengalihan 10,749 32,932 35,097 78,778 Balance af ter transf er
Aset keuangan baru yang diterbitkan 32,504 - - 32,504 New f inancial assets issued
Aset keuangan yang dilunasi (16,831) (456) (661) (17,948) Financial assets w hich have been repaid
Penghapusan - - - - Write-of f s
Jumlah penambahan (pengurangan) Total additions (deductions) f or the
tahun berjalan 15,673 (456) (661) 14,556 current year
Saldo akhir tahun 26,422 32,476 34,436 93,334 Balance at the end of the year
96
Page 100
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. PIUTANG JUAL DAN SEWA-BALIK – PIHAK KETIGA 8. SALES AND LEASE-BACK RECEIVABLES –
(lanjutan) THIRD PARTIES (continued)
Mutasi cadangan kerugian penurunan nilai dari The changes in the allowance for impairment losses of
piutang jual dan sewa balik adalah sebagai berikut: sales and leaseback receivables are as follows:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo aw al periode 45 25,920 34,221 60,186 Balance at the beginning of the period
Transf er ke kerugian ekspektasian Transfer to 12-months expected
12 bulan (stage 1) - - - - credit loss (stage 1)
Transf er ke kredit yang diberikan
sepanjang umurnya - tidak Transfer to Lif etime ECL - Not Credit
mengalami penurunan nilai (stage 2) - 34,220 (34,220) - Impaired (stage 2)
Transf er ke kredit yang diberikan yang Transfer to Lif etime ECL - Credit
mengalami penurunan nilai (stage 3) - (25,918) 25,918 - Impaired (stage 3)
Jumlah saldo aw al periode Balance at the beginning of the period
setelah pengalihan 45 34,222 25,919 60,186 af ter transf er
Pengukuran kembali penyisihan kerugian Remeasurement of the allow ance for
penurunan nilai - (34,188) (80) (34,268) impairment losses
Aset keuangan baru yang diterbitkan
atau dibeli 9 - - 9 New f inancial assets issued or purchased
Aset keuangan yang dilunasi (3) 2 - (1) Financial assets w hich have been repaid
Penghapusan - - - - Write-of fs
Jumlah penambahan (pengurangan) Total additions (deductions) f or the
periode berjalan 6 (34,186) (80) (34,260) current period
Saldo akhir periode 51 36 25,839 25,926 Balance at the end of the period
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo awal tahun 67 23.524 - 23.591 Balance at the beginning of the year
Transfer ke kerugian ekspektasian Transfer to 12-months expected
12 bulan (stage 1) - - - - credit loss (stage 1)
Transfer ke kredit yang diberikan
sepanjang umurnya - tidak Transfer to Lifetime ECL - Not Credit
mengalami penurunan nilai (stage 2) (4) 4 - - Impaired (stage 2)
Transfer ke kredit yang diberikan yang Transfer to Lifetime ECL - Credit
mengalami penurunan nilai (stage 3) - (2.240) 2.240 - Impaired (stage 3)
Jumlah saldo awal tahun Balance at the beginning of the year
setelah pengalihan 63 21.288 2.240 23.591 after transfer
Pengukuran kembali penyisihan kerugian Remeasurement of the allowance for
penurunan nilai - 4.632 31.981 36.613 impairment losses
Aset keuangan baru yang diterbitkan
atau dibeli 108 - - 108 New financial assets issued or purchased
Aset keuangan yang dilunasi (126) - - (126) Financial assets which have been repaid
Penghapusan - - - - Write-offs
Jumlah penambahan (pengurangan) Total additions (deductions) for the
tahun berjalan (18) 4.632 31.981 36.595 current year
Saldo akhir tahun 45 25.920 34.221 60.186 Balance at the end of the year
97
Page 101
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. PIUTANG JUAL DAN SEWA-BALIK – PIHAK KETIGA 8. SALES AND LEASE-BACK RECEIVABLES –
(lanjutan) THIRD PARTIES (continued)
Tidak terdapat perubahan teknik estimasi atau asumsi signifikan There were no significant changes in estimation techniques
yang dibuat selama periode pelaporan berjalan dalam penilaian or assumptions made during the current reporting period in
cadangan kerugian piutang jual dan sewa-balik. the assessment of allowance for losses on sales and lease-
back receivables.
Simpanan Jaminan Security Deposits
Pada saat perjanjian jual dan sewa-balik dimulai, debitur When the sales and lease-back agreement is started, the
memberikan simpanan jaminan yang akan digunakan untuk opsi debtor provides a security deposit which will be used for the
membeli aset yang dijual dan sewa-balik sebesar nilai sisa aset option to purchase the asset sold and leased-back at the
tersebut pada akhir perjanjian sebagai bagian pembayarannya. remaining value of the asset at the end of the agreement as
part of the payment.
Apabila hak opsi tidak dilaksanakan, simpanan jaminan tersebut If the right option is not excercised, such security
akan dikembalikan kepada penyewa pada akhir masa sewa deposits will be returned at the end of lease period.
pembiayaan.
9. TAGIHAN DAN LIABILITAS AKSEPTASI 9. ACCEPTANCES RECEIVABLE AND PAYABLE
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Tagihan Akseptasi Acceptances Receivable
Rupiah 1,109,136 930,878 Rupiah
Valuta asing Foreign currencies
Dollar Amerika Serikat 674,498 531,979 United States Dollar
Yen Jepang 208,805 121,828 Japanese Yen
Euro 61,445 49,111 Euro
Yuan China 6,362 7,567 Chinese Yuan
Jumlah 2,060,246 1,641,363 Total
Diskonto tagihan akseptasi (4,845) (3,576) Discount on acceptances receivable
Jumlah 2,055,401 1,637,787 Total
Cadangan kerugian penurunan nilai (9,066) (7,658) Allow ance for impairment losses
Jumlah Tagihan Akseptasi - Bersih 2,046,335 1,630,129 Total Acceptances Receivable - Net
Liabilitas Akseptasi Acceptances Payable
Rupiah 1,109,136 930,878 Rupiah
Valuta asing Foreign currencies
Dollar Amerika Serikat 674,498 531,979 United States Dollar
Euro 61,445 49,111 Euro
Yen Jepang 208,805 121,828 Japanese Yen
Yuan China 6,362 7,567 Chinese Yuan
Jumlah 2,060,246 1,641,363 Total
98
Page 102
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. TAGIHAN DAN LIABILITAS AKSEPTASI (lanjutan) 9. ACCEPTANCES RECEIVABLE AND PAYABLE
(continued)
Tagihan dan liabilitas akseptasi berdasarkan jangka waktu The acceptances receivable and payable classified
perjanjian adalah sebagai berikut: based on the term of the agreement are as follows:
31 Maret/ March 31, 31 Desember/December 31,
2024 2023
Tagihan/ Liabilitas/ Tagihan/ Liabilitas/
Receivable Payable Receivable Payable
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
1 bulan 129,544 129,643 61,640 61,671 1 month
> 1 - 3 bulan 240,674 240,823 213,124 213,239 > 1 - 3 months
> 3 - 6 bulan 1,399,404 1,402,063 1,145,287 1,147,313 > 3 - 6 months
> 6 - 12 bulan 285,779 287,717 217,736 219,140 > 6 - 12 months
Jumlah 2,055,401 2,060,246 1,637,787 1,641,363 Total
Mutasi nilai tercatat dari tagihan akseptasi adalah sebagai berikut: The changes in the carrying amount of acceptances
receivable are as follows:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo awal periode 1,637,787 - - 1,637,787 Balance at the beginning of the period
Pengukuran kembali nilai tercatat bersih 731 - - 731 Remeasurement of the net carrying value
Aset keuangan yang baru diterbitkan New financial assets issued or
atau dibeli 1,517,403 - - 1,517,403 purchase
Aset keuangan yang dihentikan
pengakuannya (1,100,520) - - (1,100,520) Financial asset derecognized
Total penambahan periode berjalan 417,614 - - 417,614 Total additions for the current period
Saldo akhir periode 2,055,401 - - 2,055,401 Balance at the end of the period
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo awal tahun 2,132,501 - - 2,132,501 Balance at the beginning of the year
Pengukuran kembali nilai tercatat bersih - - - - Remeasurement of the net carrying value
Aset keuangan yang baru diterbitkan 1,637,787 - - 1,637,787 New financial assets issued
Aset keuangan yang dihentikan
pengakuannya (2,132,501) - - (2,132,501) Financial asset derecognized
Total penambahan tahun berjalan (494,714) - - (494,714) Total additions for the current year
Saldo akhir tahun 1,637,787 - - 1,637,787 Balance at the end of the year
99
Page 103
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. TAGIHAN DAN LIABILITAS AKSEPTASI (lanjutan) 9. ACCEPTANCES RECEIVABLE AND PAYABLE
(continued)
Mutasi cadangan kerugian penurunan nilai dari tagihan akseptasi The changes in the allowance for impairment losses of
adalah sebagai berikut: acceptances receivable are as follows:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo awal periode 7,658 - - 7,658 Balance at the beginning of the period
Pengukuran kembali penyisihan kerugian
penurunan nilai (2,221) - - (2,221) Remeasurement of the net carrying value
Aset keuangan yang baru diterbitkan New financial assets issued or
atau dibeli 7,177 - - 7,177 purchase
Aset keuangan yang dihentikan
pengakuannya (3,548) - - (3,548) Financial asset derecognized
Total penambahan periode berjalan *) 1,408 - - 1,408 Total additions for the current period *)
Saldo akhir periode 9,066 - - 9,066 Balance at the end of the period
*) Termasuk selisih kurs *) Include differences in exchange rate
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo awal tahun 6,652 - - 6,652 Balance at the beginning of the year
Pengukuran kembali penyisihan kerugian
penurunan nilai - - - - Remeasurement of the net carrying value
Aset keuangan yang baru diterbitkan 7,658 - - 7,658 New financial assets issued
Aset keuangan yang dihentikan
pengakuannya (6,652) - - (6,652) Financial asset derecognized
Total penambahan tahun berjalan *) 1,006 - - 1,006 Total additions for the current year *)
Saldo akhir tahun 7,658 - - 7,658 Balance at the end of the year
*) Termasuk selisih kurs *) Include differences in exchange rate
Manajemen Grup berpendapat bahwa cadangan kerugian The management of the Group believes that the
penurunan nilai tagihan akseptasi telah memadai untuk menutup amount of allowance for impairment losses of
kemungkinan kerugian atas tidak tertagihnya tagihan akseptasi. acceptance receivables is adequate to cover the
possible losses that might arise from uncollectible
acceptances receivable.
100
Page 104
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. PIUTANG HASIL INVESTASI 10. INVESTMENT INCOME RECEIVABLES
Akun ini merupakan piutang hasil investasi yang berasal dari: This account represents investment income receivables
from:
31 Maret / 31 Desember
March 31, 2024 December 31, 2023
Rupiah Rupiah
Pihak ketiga Third parties
Obligasi 52.697 43.685 Bonds
Deposito Berjangka 11.841 11.597 Time Deposts
Pihak berelasi ( Lihat Catatan 37 ) Related parties ( See notes 37 )
Obligasi 209 - Bonds
Sub-jumlah 64.747 55.282 Sub-total
Dolar Amerika Serikat United States Dollar
Pihak ketiga Third parties
Obligasi 3.228 2.747 Bonds
Sub-jumlah 3.228 2.747 Sub-total
Jumlah 67.975 58.029 Total
Pada tanggal 31 Maret 2024 dan 31 Desember As of March 31, 2024 and December 31, 2023,
2023,manajemen berkeyakinan bahwa tidak terdapat bukti management believed that these is no objective evidence
objektif penurunan nilai dan saldo piutang hasil investasi of impairment therefore no provisions for impairment was
tersebut dapat tertagih seluruhnya sehingga tidak diperlukan provided.
penurunan nilai.
11. PIUTANG ASURANSI 11. INSURANCE RECEIVABLES
a. Piutang Premi a. Premium Receivables
Rincian piutang premi berdasarkan jenis pertanggungan pada Details of premium receivables based on the type
tanggal 31 Maret 2024 dan 31 Desember 2023 sebagai of coverage as of March 31, 2024 and December
berikut: 31, 2023 are as follows:
31 Maret / 31 Desember /
March 31, 2024 December 31, 2023
Pihak ketiga Third Parties
Unit linked 105.118 116.063 Unit linked
Dwiguna kombinasi 196 197 Endowment combined
Dwiguna - 6 Endowment
Kematian 754 41 Term
Jumlah 106.068 116.307 Total
101
Page 105
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. PIUTANG ASURANSI (lanjutan) 11. INSURANCE RECEIVABLES (continued)
Piutang premi berdasarkan mata uang adalah sebagai berikut: Premium receivables are denominated in the following
currencies:
31 Maret / 31 Desember /
March 31, 2024 December 31, 2023
Individual Insurance
Rupiah 106.046 116.290 Rupiah
Dollar Amerika Serikat 22 17 United States Dollar
106.068 116.307 Total
Pada tanggal pelaporan, tidak ada penyisihan penurunan nilai atas As of reported, there were no provision for impairment
piutang premi karena manajemen PT PDL berkeyakinan bahwa losses on premium receivables, as management of PT
tidak terdapat bukti objektif penurunan nilai dan PT PDL memiliki PDL believes that there is no objective evidence on
kebijakan untuk tidak mengakui piutang premi yang telah melewati impairment and PT PDL has a policy not to recognize
masa tenggang pembayaran premi (lapse). premium receivables that have been outstanding beyond
the payment grace period (lapse).
b. Piutang Reasuransi b. Reinsurance Receivables
Akun ini terdiri dari: This account consists of:
31 Maret / 31 Desember /
March 31, 2024 December 31, 2023
Dalam negeri Domestic
PT Reasuransi Indonesia Utama (Persero) 163.231 181.683 PT Reasuransi Indonesia Utama (Persero)
PT Maskapai Reasuransi Indonesia Tbk 44.351 60.484 PT Maskapai Reasuransi Indonesia Tbk
Metlife Insurance Ltd 715 390 Metlife Insurance Ltd
Muchener Ruckversicherungs Gasellschaft 792 584 Muchener Ruckversicherungs Gasellschaft
PT Reasuransi Syariah Indonesia 5.069 816 PT Reasuransi Syariah Indonesia
Swiss Reinsurance Company - - Swiss Reinsurance Company
Jumlah Piutang Reasuransi-neto 214.158 243.957 Total Reinsurance Receivables-net
Piutang reasuransi berdasarkan jenis mata uang adalah Reinsurance receivables are denominated in the
sebagai berikut: following currencies:
31 Maret / 31 Desember /
March 31, 2024 December 31, 2023
Rupiah 213.986 243.788 Rupiah
Dolar Amerika Serikat 172 169 United States Dollar
Jumlah Piutang Reasuransi-neto 214.158 243.957 Total Reinsurance Receivable-Net
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, tidak As March 31, 2024 and December 31, 2023, there were
ada penurunan nilai atas piutang reasuransi karena no provision for impairment losses on reinsurance
manajemen PT Panin Dai-ichi Life berkeyakinan bahwa tidak receivables, as management of PT Panin Dai-ichi Life
terdapat bukti objektif penurunan nilai. believes that there is no objective evidence of impairment.
102
Page 106
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET REASURANSI 12. ASET REASURANSI
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
PT Maskapai Reasuransi PT Maskapai Reasuransi
Indonesia Tbk 40.013 40.986 Indonesia Tb k
PT Reasuransi Indonesia PT Reasuransi Indonesia
Utama (Persero) 36.917 26.982 Utama (Persero)
Munchener Ruckversicherungs Munchener Ruckversicherungs
Gasellschaft 8.093 8.181 Gasellschaft
PT Reasuransi Syariah Indonesia 6.062 5.507 PT Reasuransi Syariah Indonesia
Metlife Insurance Ltd. 3.720 3.895 Metlife Insurance Ltd.
Swiss Reinsurance Company 1.126 1.169 Swiss Reinsurance Company
PT Tugu Reasuransi Indonesia 277 293 PT Tugu Reasuransi Indonesia
Jumlah 96.208 87.013 Total
Berdasarkan jenisnya, aset reasuransi adalah porsi Based on its type, the reinsurance asset are portion
reasuradur atas: of reinsurer on:
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Liabilitas manfaat polis masa depan 1.430 1.257 Liab ility for future policy b enefits
Premi yang belum merupakan
pendapatan 21.533 9.858 Unearned premium
Estimasi liabilitas klaim 73.245 75.898 Estimated claim liab ility
Jumlah 96.208 87.013 Total
Aset reasuransi berdasarkan jenis mata uang adalah Reinsurance assets based on currency are as follows:
sebagai berikut:
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Rupiah 96.170 86.979 Rupiah
Dolar Amerika Serikat 38 34 United States Dollar
Jumlah 96.208 87.013 Total
103
Page 107
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET REASURANSI (lanjutan) 12. ASET REASURANSI (continued)
Perubahan aset reasuransi adalah sebagai berikut: Movement are reinsurance assets is as follows:
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Saldo awal 87.013 71.373 Beginning b alance
(Penurunan) kenaikan aset reasuransi 9.195 15.640 (Decrease) increase in reinsurance assets
Saldo akhir tahun 96.208 87.013 Total end of year
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As of March 31, 2024 and December 31, 2023, PT PDL’s
manajemen PT PDL tidak membentuk penyisihan management has not provided provision for impairment
penurunan nilai atas aset reasuransi karena manajemen losses on reinsurance assets, as PT PDL’s management
PT PDL berkeyakinan bahwa tidak terdapat bukti objektif believes that there is no objective evidence of impairment.
penurunan nilai.
13. INVESTASI 13. INVESTMENTS
a. Deposito Berjangka a. Time Deposits
31 Maret / 31 Desember /
March 31, 2024 December 31, 2023
Deposito tidak wajib Non-compulsory time deposits
Pihak ketiga Related parties
Rupiah Rupiah
PT Bank Victoria Syariah 4.500 4.500 PT Bank Victoia Syariah
PT Bank KB Bukopin Tbk 506.345 506.345 PT Bank KB Bukopin Tbk
Sub-jumlah deposito tidak wajib 510.845 510.845 Sub-total non-compulsory time deposits
Total deposito berjangka 510.845 510.845 Total Time Deposit
Tingkat suku bunga per tahun atas deposito berjangka The interest rates per annum of time deposits are as
adalah sebagai berikut: follows:
2024 2023
Deposito tidak wajib Non-compulsory time deposits
Rupiah 4.25% - 7,00% 3,75% - 6,50% Rupiah
b. Efek dan Reksa Dana Diukur pada Nilai Wajar Melalui Laba b. Securities and Mutual Funds at Fair Value Through
Rugi Profit or Loss
Rincian efek dan reksa dana diukur pada nilai wajar melalui The details of securities and mutual funds at fair value
laba rugi adalah sebagai berikut: through profit or loss are as follows:
104
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
31 Maret / 31 Desember /
March 31, 2024 December 31, 2023
Reksadana 2.888.889 2.981.104 Mutual fund
Efek hutang (obligasi) 625.614 628.762 Debt securities
Sukuk 35.625 35.206 Sukuk
Efek ekuitas (saham) 55.114 51.151 Equity securities
Nilai w ajar berdasark an Fair value based on
harga kuotasi pasar 3.605.242 3.696.223 quated market pri ce
1. Unit Penyertaan Reksa Dana 1. Mutual Funds
31 Maret / March 31, 2024
Satuan / Nilai wajar /
Unit Fair Value
Pihak berelasi ( Lihat catatan 37 ) Related parties ( see Note 37 )
PT Panin Asset Management PT Panin Asset Management
Panin Global Sharia Equity Fund 117.937 2.231 Panin Global Sharia Equity Fund
Panin Gebyar Indonesia II 3.796.091 10.626 Panin Gebyar Indonesia II
Panin Dana Unggulan 4.236 39 Panin Dana Unggulan
Panin IDX30 423.228.847 413.547 Panin IDX30
427.147.111 426.443
PT BNP Paribas Investment PT BNP Paribas Investment
BNP Prima II 11.089.558 33.450 BNP Prima II
BNP Paribas Pesona 2.475.589 68.536 BNP Paribas Pesona
BNP Paribas Sukuk Negara 9.350.605 11.423 BNP Paribas Sukuk Negara
BNP Paribas Sri Kehati 17.923.395 21.803 BNP Paribas Sri kehati
Trimegah Asset Management Trimegah Asset Management
Trim Kas 2 215.696.601 393.244 Trim Syariah Saham
Trimegah Kas Syariah 8.279.381 11.349 Trimegah Syariah Berimbang
PT Batavia Prosperindo Aset Manajemen PT Batavia Prosperindo Aset manajemen
Batavia Dana Saham 644.066 42.273 Batavia Dana Saham
Batavia Dana Kas Maxima 36.644.557 63.497 Batavia Dana Kas Maxima
Reksadana Indekx Batavia IDX30 209.200.000 119.824 Reksadana Indekx Batavia IDX30
Batavia Dana Saham Optimal 13.679.296 45.068 Batavia Dana Saham Optimal
Batavia Smart Likuid ETF 361.100.000 191.616 Batavia Smart Likuid ETF
PT Mandiri Manajemen Investasi PT Mandiri Manajemen Investasi
Reksa dana Pernyataan terbatas Reksa Dana Penyertaan Terbatas
Mandiri Investasi Cerdas Bangsa 22.942.555 57.091 Mandiri Investasi Cerdas Bangsa
Mandiri Investa Dana Obligasi Seri II 19.819.065 30.816 Mandiri Pasar Uang
Dana Investasi Infrastruktur Dana Investasi Infrastruktur
Toll Road Mandiri-001 15.000.000 20.772 Toll Road Mandiri-001
Toll Road Mandiri-002 15.000.000 20.772 Toll Road Mandiri-002
Toll Road Mandiri-004 15.000.000 20.772 Toll Road Mandiri-004
Jumlah 1.400.991.779 1.578.749 Total
*Dalam nilai penuh / Infull number of unit mutual fund
105
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
b. Efek dan Reksa Dana Diukur pada Nilai Wajar Melalui Laba b. Securities and Mutual Funds at Fair Value Through
Rugi (lanjutan) Profit or Loss (continued)
1. Unit Penyertaan Reksa Dana (lanjutan) 1. Mutual Funds (continued)
31 Maret / March 31, 2024
Satuan / Nilai wajar /
Unit Fair Value
PT Indo Premier Sekuritas PT Sucor Sekuritas
Exchange Trading Fund SRI-KEHATI 439.300.000 224.255 Exchange Trading Fund SRI-KEHATI
Premier ETF Pefindo I-Grade 926.300.000 241.212 Premier ETF Pefindo I-Grade
PT Pinnacle Persada Investama PT Pinnacle Persada Investama
Pinnacle FTSE Indonesia ETF 266.100.000 175.839 Pinnacle FTSE Indonesia ETF
Pinnacle Money Market Fund 51.390.867 76.187 Pinnacle Money Market Fund
PT Bahana TCW Investment management PT Bahana TCW Investment management
Bahana likuid plus 222.267.590 305.925 Bahana Likuid Plus
ABF Indonesia Bond Index 2.400.395 125.896 ABF Indonesia Bond Index
Bahana Likuid Syariah-S 20.504.701 32.521 Bahana Likuid Syariah-S
Bahana ETF Bisnis-27 189.800.000 122.012 Bahana ETF Bisnis-27
Dollar Amerika Serikat
Pihak Ketiga
PT Schoder Investment PT Schoder Investment
Schoder Global Sharia Equity Fund 10.834 294 Schoder Global Sharia Equity Fund
PT BNP Paribas Investment PT BNP Paribas Investment
BNP Cakra Syariah USD 168.611 4.985 BNP Cakra Syariah USD
BNP Paribas Prima USD KL RK1 121.700 1.024 BNP Paribas Prima USD KL RK1
Jumlah 2.118.364.698 1.310.150 Total
*Dalam nilai penuh / Infull number of unit mutual fund
106
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
b. Efek dan Reksa Dana Diukur pada Nilai Wajar Melalui b. Securities and Mutual Funds at Fair Value Through
Laba Rugi (lanjutan) Profit or Loss (continued)
1. Unit Penyertaan Reksa Dana (lanjutan) 1. Mutual Funds (continued)
31 Desember / December 31, 2023
Satuan / Nilai wajar /
Unit Fair Value
Pihak berelasi ( Lihat catatan 37 ) Related parties ( see Note 37 )
PT Panin Asset Management PT Panin Asset Management
Panin IDX30 423.228.847 399.757 Panin IDX30
Panin Gebyar Indonesia II 2.874.992 8.059 Panin Gebyar Indonesia II
Panin Dana Unggulan 4.236 39 Panin Dana Unggulan
426.108.075 407.855
Pihak ketiga Third parties
PT BNP Paribas Investment PT BNP Paribas Investment
Bnp Paribas Sukuk Negara 9.350.605 11.304 Bnp Paribas Sukuk Negara
BNP Paribas Prima II 11.089.558 33.255 BNP Paribas Prima II
BNP Paribas Pesona 2.475.589 66.328 BNP Paribas Pesona
BNP Paribas Sri-Kehati 17.923.395 20.780 Bnp Paribas Sri-Kehati
Trimegah Asset Management Trimegah Asset Management
Trim Kas 2 180.053.625 324.444 Trim Syariah Saham
Trimegah Kas Syariah 8.279.381 11.207 Trimegah Syariah Berimbang
PT Batavia Prosperindo Aset Manajemen PT Batavia Prosperindo Aset manajemen
Batavia Dana Saham 1.161.397 74.053 Batavia Dana Saham
Batavia Dana Kas Maxima 19.906.417 34.127 Batavia Dana Kas Maxima
Reksadana Indekx Batavia IDX30 246.100.000 136.318 Reksadana Indeks Batavia IDX30
Batavia Dana Saham Optimal 13.679.296 44.367 Batavia Dana Saham Optimal
Batavia Smart Likuid ETF 361.100.000 186.862 Batavia Smart Likuid ETF
PT Mandiri Manajemen Investasi PT Mandiri Manajemen Investasi
Reksa dana Pernyataan terbatas Reksa Dana Penyertaan Terbatas
Mandiri Investa Dana Obligasi Seri Ii 14.628.565 22.693 Mandiri Investasi Obligasi Nasional
Mandiri Investa Cerdas Bangsa 25.006.666 60.211 Mandiri Investa Cerdas Bangsa
Dana Investasi Infrastruktur Dana Investasi Infrastruktur
Toll Road Mandiri-001 15.000.000 20.772 Toll Road Mandiri-001
Toll Road Mandiri-002 15.000.000 20.772 Toll Road Mandiri-002
Toll Road Mandiri-004 15.000.000 20.772 Toll Road Mandiri-004
PT Indo Premier Sekuritas PT Sucor Sekuritas
Indo Premier ETF Sri Kehati 449.600.000 217.247 Indo Premier ETF Sri Kehati
Indo Premier ETF LQ45 (R-LQ45X) 22.500.000 24.524 Indo Premier ETF LQ45 (R-LQ45X)
Premier Etf Pefindo I-Grade 1.119.800.000 270.789 Premier Etf Pefindo I-Grade
PT Pinnacle Persada Investama PT Pinnacle Persada Investama
Pinnacle FTSE Indonesia ETF 266.100.000 166.646 Pinnacle FTSE Indonesia ETF
Pinnacle Money Market Fund 51.390.867 75.200 Pinnacle Money Market Fund
PT Bahana Investasi Manajemen PT Batavia Prosperindo Aset Manajemen
Bahana Etf Bisnis-27 189.800.000 115.641 Bahana Etf Bisnis-27
Bahana Likuid Syariah-S 302.514.095 410.805 Bahana Likuid Plus
ABF Indonesia Bond Index 3.258.234 169.517 Abf Indonesia Bond Index
Bahana Likuid Syariah-S 16.718.065 26.155 Bahana Likuid Syariah-S
Dollar Amerika Serikat
Pihak Ketiga
PT Schoder Investment PT Schoder Investment
Schoder Global Sharia Equity Fund 55.373 1.366 Schoder Global Sharia Equity Fund
PT BNP Paribas Investment PT BNP Paribas Investment
BNP Cakra Syariah USD 179.336 4.858 BNP Cakra Syariah USD
BNP Paribas Prima USD KL RK1 263.228 2.236 BNP Paribas Prima USD KL RK1
Jumlah 3.804.041.767 2.981.104 Total
*Dalam nilai penuh / Infull number of unit mutual fund
107
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
b. Efek dan Reksa Dana Diukur pada Nilai Wajar Melalui b. Securities and Mutual Funds at Fair Value
Laba Rugi (lanjutan) Through Profit or Loss (continued)
1. Unit Penyertaan Reksa Dana (lanjutan) 1. Mutual Funds (continued)
31 Maret / March 31, 2023
Satuan / Nilai wajar /
Unit Fair Value
Pihak ketiga Third parties
Trimegah Asset Management Trimegah Asset Management
Trim Syariah Saham - - Trim Syariah Saham
Trimegah Syariah Berimbang - - Trimegah Syariah Berimbang
PT Batavia Prosperindo Aset Manajemen PT Batavia Prosperindo Aset manajemen
Batavia Dana Saham 2.499.194 152.850 Batavia Dana Saham
Batavia Dana Kas Maxima 9.135.170 15.085 Batavia Dana Kas Maxima
Reksadana Indekx Batavia IDX30 340.400.000 178.768 Reksadana Indekx Batavia IDX30
Batavia Dana Saham Optimal 13.679.296 42.038 Batavia Dana Saham Optimal
Batavia Smart Likuid ETF 361.100.000 179.752 Batavia Smart Likuid ETF
PT Mandiri Manajemen Investasi PT Mandiri Manajemen Investasi
Reksa dana Pernyataan terbatas Reksa Dana Penyertaan Terbatas
Mandiri infrastuktur ekuitas Trasjawa 29.735.887 42.762 Mandiri Infrastutur ekuitas transjawa
Mandiri Pasar Uang 2.785.976 4.475 Mandiri investasi obligasi nasional
Mandiri investasi obligasi nasional 23.783.841 34.889 Mandiri Pasar Uang
Mandiri Investasi Cerdas Bangsa 22.035.876 52.128 Mandiri Investasi Cerdas Bangsa
Jumlah 1.513.492 Total
Perubahan nilai wajar aset keuangan pada nilai wajar Changes in fair values of financial assets at fair
melalui laba rugi dicatat dalam "laba (rugi) yang belum value through profit or loss are recorded in
direalisasi dari efek dan reksadana diukur pada nilai “unrealized gain (loss) on securities and mutual
wajar melalui laba rugi" dalam laporan laba rugi dan fund at fair value through profit or loss” in the
penghasilan komprehensif lain konsolidasian. consolidated statement of profit or loss and
other comprehensive income.
108
Page 112
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
b. Efek dan Reksa Dana Diukur pada Nilai Wajar Melalui b. Securities and Mutual Funds at Fair Value Through
Laba Rugi (lanjutan) Profit or Loss (continued)
2. Efek Utang (obligasi) 2. Debt Securities (bonds)
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31,2023
Nilai Wajar / Fair
Value Nilai Wajar / Fair Value
Pihak ketiga Third parties
Rupiah Rupiah
Pemerintah Republik Indonesia 483.718 486.867 The Government of Republic of Indonesia
Obligasi Berkelanjutan III PLN Tahap VI Obligasi Berkelanjutan III PLN Tahap VI
Tahun 2020 Seri A 10.048 10.025 Tahun 2020 Seri A
Obligasi Berkelanjutan II Indosat Obligasi Berkelanjutan II Indosat
Tahap II Tahun 2017 Seri E 25.912 26.150 Tahap III Tahun Tahap
2015 IISeri
Tahun
C 2018
Obligasi Berkelanjutan I Hutama Karya Obligasi Berkelanjutan I Hutama Karya
Tahap III tahun 2017 Seri B 31.216 31.259 Tahap III tahun 2017 Seri C
Obligasi Berkelanjutan III Bank CIMB Obligasi Berkelanjutan III Bank CIMB
Niaga Tahap I Tahun 2019 Seri C 8.573 8.569 Tahap
Niaga Tahap II Tahun
I Tahun 20192017
SeriSeri
C E
Obligasi Berkelanjutan V Adira Finance Obligasi Berkelanjutan V Adira Finance
Tahap I tahun 2020 Seri B Tahap I tahun 2020 Seri B
Obligasi Berkelanjutan III Bank CIMB Obligasi Berkelanjutan III Bank CIMB
Niaga tahap I Tahun 2019 seri C Niaga tahap I Tahun 2019
Obligasi Berkelanjutan IV Adira Finance Obligasi Berkelanjutan IV Adira Finance
Tahap V Tahun 2019 Seri C 10.014 10.066 Tahap V Tahun 2019 Seri C
Obligasi Berkelanjutan Indonesia Eximbank IV Obligasi Berkelanjutan Indonesia Eximbank IV
Tahap IV Tahun 2019 Seri C 25.044 25.156 Tahap IV Tahun 2019 Seri C
Obligasi Berkelanjutan III Toyota Astra Financial Obligasi Berkelanjutan III Toyota Astra Financial
Services tahap I Tahun 2020 Seri B Services tahap I Tahun 2020 Seri B
Obligasi Berkelanjutan II bank mandiri Obligasi Berkelanjutan II bank mandiri
Tahap I Tahun 2020 Seri A 14.158 14.143 Tahap I Tahun 2020 Seri A
Obligasi Berkelanjutan IV Pegadaian Obligasi Berkelanjutan IV Pegadaian
Tahap I Tahun 2020 Seri B Tahap I Tahun 2020 Seri B
Obligasi Berkelanjutan IV Pegadaian Obligasi Berkelanjutan IV Pegadaian
Tahap II Tahun 2020 Seri B Tahap II Tahun 2020 Seri B
Obligasi Berkelanjutan IV Pegadaian Obligasi Berkelanjutan IV Pegadaian
Tahap III Tahun 2020 Seri B Tahap III Tahun 2020 Seri B
Obligasi Berkelanjutan V Adira Finance Obligasi Berkelanjutan V Adira Finance
Tahap I Tahun 2020 Seri B Tahap I Tahun 2020 Seri B
Dollar Amerika Serikat United States Dollar
Pemerintah Republik Indonesia 16.931 16.527 Government Of Republic of Indonesia
PT Pertamina Persero PT Pertamina Persero
Majapahit Holding BV Majaoahit Holding BV
Sub-jumlah - pihak ketiga 625.614 628.762 Sub-total - Third parties
Nilai Wajar berdasarkan Harga Fair Valued Based on quoted
Kuota pasar 625.614 628.762 Market price
109
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
b. Efek dan Reksa Dana Diukur pada Nilai Wajar Melalui b. Securities and Mutual Funds at Fair Value Through
Laba Rugi (lanjutan) Profit or Loss (continued)
3. Sukuk 3. Sukuk
31 Maret / March 31, 2024 31 Desember / December 31, 2023
Nilai Nilai Wajar/Fair Nilai Nilai Wajar/Fair
Perolehan/Acquisition Cost Value Perolehan/Acquisition Cost Value
Pihak ketiga Third parties
Rupiah Rupiah
Sukuk Ijarah Berkelanjutan I XL Axiata Sukuk Ijarah Berkelanjutan I XL Axiata
Tahap II Thn 2017 Seri E 10.000 10.643 10.000 10.700 Tahap II Thn 2017 Seri E
Sukuk Ijarah PLN V Thn 2010 Seri B - - - Sukuk Ijarah PLN V Thn 2010 Seri B
Sukuk Ijarah PLN V Tahun 2010 Seri B Sukuk Ijarah PLN V Tahun 2010 Seri B
SBSN Seri PBSG001 4.619 4.494 4.619 4.512 SBSN Seri PBSG001
Dolar Amerika Serikat United States Dollar
SBSN Indonesia III SBSN Indonesia III
Sukuk Indonesia INDOIS 24 4.786 4.746 4.654 4.611 Sukuk Indonesia INDOIS 24
Sukuk Indonesia INDOIS 25 7.927 7.874 7.708 7.667 Sukuk Indonesia INDOIS 25
Sukuk Indonesia INDOIS 26 7.927 7.868 7.708 7.716 Sukuk Indonesia INDOIS 26
Nilai Wajar berdasarkan harga Fair Value Based On quoted
pasar dan kuatasi pasar 35.625 35.206 market Price
4. Efek Ekuitas (saham) 4. Equity Securities (shares)
31 Maret 2024/ March 31,2024
Keuntungan
(kerugian) yang
Jumlah belum
Tercatat / Nilai Wajar direalisasi /
Jumlah saham Carriying / Fair Unrealized
/ Total Shares Amount Value Gain (Loss)
Pihak ketiga- Rupiah Third Parties - Rupiah
PT United Tractors Tbk. 53.900 1.681 1.305 - 376 PT United Tractors Tbk
PT Adaro Energy Tbk. 501.400 1.568 1.354 - 214 PT Adaro Energy Tbk
Bank Rakyat Indonesia Tbk. 790.600 3.961 4.783 822 Bank Rakyat Indonesia Tbk
PT Bank Central Asia Tbk 472.300 4.049 4.758 709 PT Bank Central Asia Tbk
PT Bank Negara Indonesia Tbk 536.700 2.607 3.167 560 PT Bank Negara Indonesia Tbk
Jumlah 2.354.900 13.866 15.367 1.501 Total
* Dalam nilai penuh / Infull amount shares
110
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
b. Efek dan Reksa Dana Diukur pada Nilai Wajar Melalui b. Securities and Mutual Funds at Fair Value Through
Laba Rugi (lanjutan) Profit or Loss (continued)
4. Efek Ekuitas (saham) ( lanjutan ) 4. Equity Securities (shares) (Continued)
31 Maret 2024/ March 31,2024
Keuntungan
(kerugian) yang
Jumlah belum
Tercatat / Nilai Wajar direalisasi /
Jumlah saham Carriying / Fair Unrealized
/ Total Shares Amount Value Gain (Loss)
Pihak ketiga- Rupiah Third Parties - Rupiah
PT Bukit Asam Tbk. 147.300 569 437 - 132 PT Bukit Asam Tbk.
PT Astra International Tbk. 595.600 3.987 3.067 - 920 PT Astra International Tbk.
PT Bank Mandiri (Persero) Tbk 738.300 3.825 5.353 1.528 PT Bank Mandiri (Persero) Tbk
PT Charoen Pokphand Tbk 251.000 1.434 1.318 - 116 PT Charoen Pokphand Tbk
PT Indofood Sukses Makmur Tbk 331.900 2.189 2.116 - 73 PT Indofood Sukses Makmur Tbk
PT Kalbe Farma Tbk 1.358.400 2.313 2.004 - 309 PT Kalbe Farma Tbk
PT Telekomunikasi Indonesia 2.271.300 9.488 7.881 - 1.607 PT Telekomunikasi Indonesia
PT AKR Corporindo Tbk 285.300 404 491 87 PT AKR Corporindo Tbk
PT Aneka Tambang Tbk 677.800 1.285 1.084 - 201 PT Aneka Tambang Tbk
PT Bank Tabungan Negara 202.000 256 314 58 PT Bank Tabungan Negara
PT Bank BRI Syariah 172.500 273 467 194 PT Bank BRI Syariah
PT XL Axiata Tbk 165.900 409 375 - 34 PT XL Axiata Tbk
PT Indofood CBD Sukses Makmur Tbk 189.300 1.885 2.196 311 PT Indofood CBD Sukses Makmur Tbk
PT Vale Indonesia Tbk 163.800 951 667 - 284 PT Vale Indonesia Tbk
PT Indah Kiat Pulp & Paper Tbk 72.500 579 694 115 PT Indah Kiat Pulp & Paper Tbk
PT Indocement Tunggal Prakarsa Tbk 124.900 1.206 1.093 - 113 PT Indocement Tunggal Prakarsa Tbk
PT Indo Tambangraya Mega Tbk 15.300 577 409 - 168 PT Indo Tambangraya Mega Tbk
PT Japfa Comfeed Indonesia Tbk 184.500 229 220 - 9 PT Japfa Comfeed Indonesia Tbk
PT Jasa Marga (Persero) Tbk 78.900 332 438 106 PT Jasa Marga (Persero) Tbk
PT Merdeka Copper Gold Tbk 428.200 1.311 976 - 335 PT Merdeka Copper Gold Tbk
PT Mitra Keluarga Karyasehat Tbk 191.900 510 526 16 PT Mitra Keluarga Karyasehat Tbk
PT Perusahaan Gas Negara Tbk 398.100 637 541 - 96 PT Perusahaan Gas Negara Tbk
PT Timah Tbk 95.100 76 79 3 PT Timah Tbk
PT Chandra Asri Petrochemical Tbk 424.700 1.009 2.474 1.465 PT Chandra Asri Petrochemical Tbk
PT Unilever Indonesia Tbk 446.800 1.880 1.206 - 674 PT Unilever Indonesia Tbk
PT Semen Gresik Tbk 266.500 1.758 1.572 - 186 PT Semen Gresik Tbk
PT ACE Hardware Indonesia Tbk 259.600 167 228 61 PT ACE Hardware Indonesia Tbk
PT Bumi Resources Mineral Tbk 3.077.800 456 462 6 PT Bumi Resources Mineral Tbk
PT Sawit Sumbermas Sarana Tbk 71.500 88 74 - 14 PT Sawit Sumbermas Sarana Tbk
PT. Astra Otoparts Tbk 35.300 87 79 - 8 PT. Astra Otoparts Tbk
PT. Indika Energy Tbk 278.500 454 507 53 PT. Indika Energy Tbk
PT. Surya Esa Perkasa Tbk 227.000 322 297 - 25 PT. Surya Esa Perkasa Tbk
PT Dharma Satya Nusantara Tbk. 110.500 61 72 11 PT Dharma Satya Nusantara Tbk.
PT Dharma Polimetal Tbk. 28.500 38 30 - 8 PT Dharma Polimetal Tbk.
14.366.500 41.045 39.747 - 1.298
Jumlah 16.721.400 54.911 55.114 203 Total
111
Page 115
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
b. Efek dan Reksa Dana Diukur pada Nilai Wajar Melalui b. Securities and Mutual Funds at Fair Value Through
Laba Rugi (lanjutan) Profit or Loss (continued)
4. Efek Ekuitas (saham) ( lanjutan ) 4. Equity Securities (shares) (Continued)
31 Desember 2023/ December 31,2023
Keuntungan
(kerugian) yang
Jumlah belum
Tercatat / Nilai Wajar direalisasi /
Jumlah saham Carriying / Fair Unrealized
/ Total Shares Amount Value Gain (Loss)
Pihak ketiga- Rupiah Third Parties - Rupiah
PT United Tractors Tbk. 61.600 1.911 1.394 - 517 PT United Tractors Tbk.
PT Astra Agro Lestari Tbk. - - - - PT Astra Agro Lestari Tbk.
PT Adaro Energy Tbk. 501.400 1.568 1.193 - 375 PT Adaro Energy Tbk.
PT Bank Rakyat Indonesia Tbk. 680.100 3.314 3.894 580 Bank Rakyat Indonesia Tbk.
PT Bank Central Asia Tbk 405.600 3.395 3.813 418 PT Bank Central Asia Tbk
PT Bank Negara Indonesia Tbk 453.300 2.124 2.436 312 PT Bank Negara Indonesia Tbk
PT Bukit Asam Tbk. 147.300 569 359 - 210 PT Bukit Asam Tbk.
PT Astra International Tbk. 694.600 4.605 3.924 - 681 PT Astra International Tbk.
PT Bank Mandiri (Persero) Tbk 639.700 3.150 3.870 720 PT Bank Mandiri (Persero) Tbk
PP London Sumatra Tbk. - - - - PP London Sumatra Tbk.
PT Charoen Pokphand Tbk 251.000 1.434 1.261 - 173 PT Charoen Pokphand Tbk
Jumlah 3.834.600 22.070 22.144 74 Total
* Dalam nilai penuh / Infull amount shares
112
Page 116
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
b. Efek dan Reksa Dana Diukur pada Nilai Wajar Melalui b. Securities and Mutual Funds at Fair Value
Laba Rugi (lanjutan) Through Profit or Loss (continued)
4. Efek Ekuitas (saham) ( lanjutan ) 4. Equity Securities (shares) (Continued)
31 Desember 2023/ December 31,2023
Keuntungan
(kerugian) yang
Jumlah belum
Tercatat / Nilai Wajar direalisasi /
Jumlah saham Carriying / Fair Unrealized
/ Total Shares Amount Value Gain (Loss)
Pihak ketiga- Rupiah Third Parties - Rupiah
PT Indofood Sukses Makmur Tbk 307.400 2.031 1.983 - 48 PT Indofood Sukses Makmur Tbk
PT Kalbe Farma Tbk 1.248.500 2.149 2.010 - 139 PT Kalbe Farma Tbk
PT Telkom Indonesia (Persero) Tbk 2.108.500 8.830 8.329 - 501 PT Telkom Indonesia (Persero) Tbk
PT AKR Corporindo Tbk 285.300 404 421 17 PT AKR Corporindo Tbk
PT Aneka Tambang Tbk 630.500 1.210 1.075 - 135 PT Aneka Tambang Tbk
PT Bank Tabungan Negara (Persero) Tbk 170.600 213 213 - PT Bank Tabungan Negara (Persero) Tbk
PT Bank Syariah Indonesia Tbk 172.500 273 300 27 PT Bank Syariah Indonesia Tbk
PT Barito Pacific Timber - - - - PT Barito Pacific Timber
PT Bumi Serpong Damai Tbk - - - - PT Bumi Serpong Damai Tbk
PT Elang Mahkota Teknologi - - - - PT Elang Mahkota Teknologi
PT Erajaya Swasembada - - - - PT Erajaya Swasembada
PT XL Axiata Tbk 165.900 409 332 - 77 PT XL Axiata Tbk
PT Harum Energy Tbk - - - - PT Harum Energy Tbk
PT Indofood CBP Sukses Makmur Tbk 176.100 1.737 1.862 125 PT Indofood CBD Sukses Makmur Tbk
PT Vale Indonesia Tbk 152.500 905 657 - 248 PT Vale Indonesia Tbk
PT Indah Kiat Pulp & Paper Tbk 72.500 578 604 26 PT Indah Kiat Pulp & Paper Tbk
PT Indocement Tunggal Prakarsa Tbk 116.100 1.126 1.091 - 35 PT Indocement Tunggal Prakarsa Tbk
PT Indo Tambangraya Mega Tbk 15.300 577 393 - 184 PT Indo Tambangraya Mega Tbk
PT Japfa Comfeed Indonesia Tbk 155.500 197 183 - 14 PT Japfa Comfeed Indonesia Tbk
PT Jasa Marga (Persero) Tbk 66.700 272 325 53 PT Jasa Marga (Persero) Tbk
PT Merdeka Copper Gold Tbk 428.200 1.311 1.156 - 155 PT Merdeka Copper Gold Tbk
PT Mitra Keluarga Karyasehat Tbk 191.900 510 547 37 PT Mitra Keluarga Karyasehat Tbk
PT Perusahaan Gas Negara Tbk 398.100 637 450 - 187 PT Perusahaan Gas Negara Tbk
PT PP (Persero) Tbk 16.300 10 7 - 3 PT PP (Persero) Tbk
PT Surya Citra Media Tbk - - - - PT Surya Citra Media Tbk
PT Industri Jamu dan Farmasi Sido Muncul Tbk - - - - PT Industri Jamu dan Farmasi Sido Muncul Tbk
PT Timah Tbk 80.300 66 52 - 14 PT Timah Tbk
PT Chandra Asri Petrochemical Tbk 424.700 1.009 2.230 1.221 PT Chandra Asri Petrochemical Tbk
PT Unilever Indonesia Tbk 415.600 1.787 1.467 - 320 PT Unilever Indonesia Tbk
PT Wijaya Karya (Persero) Tbk - - - - PT Wijaya Karya (Persero) Tbk
PT Semen Gresik Tbk 247.800 1.642 1.586 - 56 PT Semen Gresik Tbk
PT Bank BTPN Syariah Tbk. - - - - PT Bank BTPN Syariah Tbk.
PT Ace Hardware Indonesia Tbk 259.600 167 187 20 PT Ace Hardware Indonesia Tbk
PT Bumi Resources Minerals Tbk 3.077.800 456 523 67 PT Bumi Resources Minerals Tbk
PT Dayamitra Telekomunikasi Tbk. - - - - PT Dayamitra Telekomunikasi Tbk.
PT Sawit Sumbermas Sarana Tbk 61.400 77 64 - 13 PT Sawit Sumbermas Sarana Tbk
PT Astra Otoparts Tbk 29.800 75 70 - 5 PT Astra Otoparts Tbk
PT Surya Esa Perkasa Tbk. - - - - PT Surya Esa Perkasa Tbk.
PT Mitra Adi Perkasa Tbk 278.500 454 499 45 PT Mitra Adi Perkasa Tbk
PT Adaro Minerals Indonesia 227.000 322 309 - 13 PT Adaro Minerals Indonesia
PT Dharma Satya Nusantara Tbk. 90.100 50 50 - PT Dharma Satya Nusantara Tbk.
PT Dharma Polimetal Tbk. 22.600 31 32 1 PT Dharma Polimetal Tbk.
PT Geenwood Sejahtera Tbk 194 23.862 28.130 4.268 PT Geenwood Sejahtera Tbk
Sub total 12.093.794 53.377 57.137 3.760 Sub total
Jumlah 15.928.394 75.447 79.281 3.834 Total
* Dalam nilai penuh / Infull amount shares
113
Page 117
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
c. Efek Diukur pada Nilai Wajar Melalui Penghasilan c. Securities at Fair ValueThrough other
Komprehensif lain Comprehensive Income
Rincian efek Diukur pada Nilai Wajar Melalui Penghasilan The details Securities at Fair ValueThrough other
Komprehensif lain yang tersedia untuk dijual adalah sebagai Comprehensive Income are as follows:
berikut:
31 Maret 2024 / 31 Desember 2023 /
March 31, 2024 December 31, 2023
Efek Utang (Obligasi) 2.786.019 2.576.773 Debt securities (bonds)
Efek Ekuitas (saham) 51.039 24.104 Equity securities (shares)
Sukuk 438.945 437.829 Sukuk
Jumlah 3.276.003 3.038.706 Total
1. Efek Utang (obligasi) 1. Debt Securities (bonds)
31 Maret 2024 / 31 Desember 2023 /
March 31, 2024 December 31, 2023
Perolehan / Niali Wajar / Perolehan / Niali Wajar /
Acquisition fair Value Acquisition fair Value
Dana Jaminan Compulsory funds
Rupiah Rupiah
Pemerintah Republik Indonesia 108.058 97.547 134.011 123.195 The Government of Republic of Indonesia
Sub Jumlah dana jaminan 97.547 123.195 Sub total compulsory funds
Pihak ketiga Third parties
Rupiah Rupiah
Pemerintah Republik Indonesia 1.911.275 1.939.598 1.716.409 1.764.294 The Government of Republic of Indonesia
Obligasi Berkelanjutan I Indosat Obligasi Berkelanjutan I Indosat
Tahap I Tahun 2014 Seri D 20.000 20.544 20.000 20.698 Tahap I Tahun 2014 Seri D
Obligasi Berkelanjutan I Telkom Obligasi Berkelanjutan I Telkom
Tahap I Tahun 2015 Seri B 10.000 10.422 10.000 10.459 Tahap I Tahun 2015 Seri B
Obligasi Berkelanjutan I Telkom Obligasi Berkelanjutan I Telkom
Tahap I Tahun 2015 Seri C 5.000 5.798 5.000 5.849 Tahap I Tahun 2015 Seri C
Obligasi Berkelanjutan I Telkom Obligasi Berkelanjutan I Telkom
Tahap I Tahun 2015 Seri D 13.000 17.177 13.000 17.399 Tahap I Tahun 2015 Seri D
Tahun 2019 Seri F 10.000 11.536 10.000 11.680 Tahun 2019 Seri F
Obligasi Berkelanjutan II Obligasi Berkelanjutan II
Bank BTN Tahap I Bank BTN Tahap I
Tahun 2015 Seri D 20.000 20.868 20.000 20.902 Tahun 2015 Seri D
2.025.943 1.851.281
114
Page 118
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
c. Efek Diukur pada Nilai Wajar Melalui Penghasilan c. Securities at Fair ValueThrough other
Komprehensif lain (lanjutan) Comprehensive Income (continued)
1. Efek Utang (obligasi) (lanjutan) 1. Debt Securities (bonds) (continued)
31 Maret 2024 / 31 Desember 2023 /
March 31,2024
Nilai December 31, 2023
Nilai
Perolehan / Perolehan /
Acquisition Nilai Wajar / Acquisition Nilai Wajar /
Cost Fair Value Cost Fair Value
Pihak ketiga ( lanjutan ) Third Third
parties
parties
(continued)
( Continued )
Rupiah ( Lanjutan ) Rupiah
Rupiah
(continued)
( Continued )
Obligasi Berkelanjutan III Obligasi Berkelanjutan III
PLN Tahap VI PLN Tahap VI
Tahun 2020 Seri A 15.000 15.072 15.000 15.038 Tahun 2020 Seri A
Obligasi Berkelanjutan I Obligasi Berkelanjutan I
Hutama Karya Tahap II Tahun 2017 6.042 6.167 6.042 6.178 Hutama Karya Tahap II Tahun 2017
Obligasi VIII Danareksa Obligasi VIII Danareksa
Tahun 2023 Seri B 35.000 35.151 - - Tahun 2023 Seri B
Obligasi Berkelanjutan I Oto Multiartha Obligasi Berkelanjutan I Oto Multiartha
Tahap I Tahun 2023 Seri A 9.800 9.827 - - Tahap I Tahun 2023 Seri A
Obligasi Berkelanjutan VI Obligasi Berkelanjutan VI
Tower Bersama Infrastructure Tower Bersama Infrastructure
Tahap III Tahun 2024 12.968 13.042 - - Tahap III Tahun 2024
Obligasi Berkelanjutan I Oto Multiartha Obligasi Berkelanjutan I Oto Multiartha
Tahap I Tahun 2023 Seri B 3.808 3.839 - - Tahap I Tahun 2023 Seri B
Obligas BKLJT VI Tower Bersama Infrastructure Obligas BKLJT VI Tower Bersama Infrastructure
Tahap II Tahun 2023 19.950 20.022 19.950 20.018 Tahap II Tahun 2023
Obligasi Berkelanjutan II Obligasi Berkelanjutan II
PLN Tahap I Tahun 2017 Seri C 10.000 10.416 10.000 10.435 PLN Tahap I Tahun 2017 Seri C
Sub jumlah 113.536 51.669 Sub total
115
Page 119
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
c. Efek Diukur pada Nilai Wajar Melalui Penghasilan c. Securities at Fair ValueThrough other
Komprehensif lain (lanjutan) Comprehensive Income (continued)
2. Efek ekuitas (saham) 2. Equity securities (shares)
31 Maret 2024 / March 31 , 2024
Nilai Nilai
Nilai Perolehan Nilai Tercatat
Tercatat / Perolehan/
/ Acquisition / Carrying
Carrying Acquisition
Value Amount
Amount Value
Pihak Berelasi - Rupiah Related Parties - Rupiah
PT Bank Pan Indonesia Tbk PT Bank Pan Indonesia Tbk
(19.920.500 saham) 17.515 22.909 17.596 24.104
* Dalam Nilai Penuh Infull number of shares
31 Maret 2023 / March 31 , 2023
Keuntungan
(Kerugian )
Jumlah yang belum
tercatat / direalisasi /
Jumlah saham / Carriying Nilai Wajar / Unrealized
Total Shares Amount Fair Value Gain ( Loss )
Pihak ketiga - Rupiah Third Parties - Rupiah
PT Greenwood Sejahtera Tbk 194.000.000 23.862 29.100 5.238 PT Greenwood Sejahtera Tbk
Pihak Berelasi - Rupiah Related Parties - Rupiah
PT Bank Pan Indonesia Tbk 17.596.000 17.596 28.486 10.890 PT Bank Pan Indonesia Tbk
Sub Jumlah 41.458 57.586 Sub total
116
Page 120
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
c. Efek Diukur pada Nilai Wajar Melalui Penghasilan c. Securities at Fair ValueThrough other
Komprehensif lain (lanjutan) Comprehensive Income (continued)
3. Sukuk 3. Sukuk
31 Maret 2024 / 31 Desember 2023 /
March 31, 2024 December 31, 2023
Nilai Nilai Nilai Nilai
Perolehan/A Wajar/Fair Perolehan/A Wajar/Fair
cquisition Value cquisition Value
Cost Cost
Dana Jaminan Compulsory funds
Rupiah Rupiah
SBSN Seri PBS029 3.002 2.948 3.002 2.919 SBSN Seri PBS029
SBSN Seri PBS017 3.137 2.992 3.137 2.974 SBSN Seri PBS017
Sub-jumlah-dana jaminan 5.940 5.893 Sub-total-compulsory funds
Pihak ketiga Third parties
Rupiah Rupiah
SBSN Seri PBS017 12.263 11.968 12.263 11.896 SBSN Seri PBS017
SBSN SERI PBS005 42.216 49.165 42.216 49.167 SBSN SERI PBS005
SBSN SERI PBS026 4.904 5.011 4.904 5.012 SBSN SERI PBS026
SBSN Seri PBS034 12.981 12.719 12.981 12.749 SBSN Seri PBS034
SBSN Seri PBS028 57.850 60.165 57.850 60.935 SBSN SERI PBS028
SBSN Seri PBS029 36.615 36.353 36.615 36.001 SBSN Seri PBS029
SBSN Seri PBS037 87.237 87.032 87.237 87.289 SBSN Seri PBS037
SBSN Seri PBS033 15.078 15.744 15.078 15.907 SBSN Seri PBS033
Sukuk Mudharabah Berkelanjutan I Sukuk Mudharabah Berkelanjutan I
Bank CIMB Niaga Tahap III Tahun 2020 Seri C 15.000 15.084 15.000 15.053 Bank CIMB Niaga Tahap III Tahun 2020 Seri C
Sukuk Wakalah Bi Al-Istitsmar I Cimb Niaga Sukuk Wakalah Bi Al-Istitsmar I Cimb Niaga
Auto Finance Tahun 2023 Seri B 20.000 20.104 20.000 19.892 Auto Finance Tahun 2023 Seri B
Dolar Amerika Serikat United
United
States
States
Dollar
Dollar
SBSN Indonesia III 4,4% 22/27 47.559 46.821 46.248 46.066 SBSN Indonesia III 4,4% 22/27
SBSN Indonesia III 4,7% 22/32 47.559 46.741 46.248 46.622 SBSN Indonesia III 4,7% 22/32
Republic Of Indonesia Indo 24 21.414 21.359 20.824 20.748 Republic Of Indonesia Indo 24
EUROBONDS Indonesia 2024-4 4.701 4.739 4.572 4.599
Sub total 438.945 437.829 Sub total
Nilai Wajar berdasarkan harga Fair Value Based On quoted
pasar dan kuatasi pasar 438.945 437.829 market Price
117
Page 121
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
d. Peringkat Efek d. Rating of Securities
Berdasarkan tanggal jatuh tempo dan penilaian Based on the maturity date and rating valuation
peringkat dari PT Pemeringkat Efek Indonesia (Pefindo), from PT Pemeringkat Efek Indonesia (Pefindo),
kecuali obligasi Pemerintah Republik Indonesia tidak except for the bonds issued by the Government of
diperingkat, peringkat obligasi yang dimiliki Grup adalah the Republic of Indonesia are unrated, the Group’s
sebagai berikut: bonds are rated as follows:
Efek Utang (Obligasi) Debt Securities (Bonds)
31M aret/ M arch 31, 31Desember/ December 31,
2024 2023
Rp Juta/ P eringkat/ Rp Juta/ P eringkat/
Rp M illio n Rating Rp M illion Rating
Rupiah Rupiah
Sekuritas Rupiah B ank Indonesia 5,765,569 2,654,053 Bank Indonesia Rupiah Securities
Surat P erbendaharaan Negara - 496,164 Government Treasury Bills
Obligasi / Sukuk B onds / Sukuk
P emerintah Republik Indo nesia 39,498,318 BB B 33,542,861 BBB Government of Republic o f Indo nesia
P erusahaan Lainnya Other Co mpanies
P T B ank KB Buko pin 599,160 A AA (idn) 597,000 AA A (idn) PT B ank KB B uko pin
P T KB Finansia M ult i Finance 108,978 A AA (idn) 110,589 AA A (idn) PT KB Finansia M ult i Finance
P T Indosat Ooredoo 25,000 A A+ (idn) 25,000 AA + (idn) PT Indosat Oo redo o
Surat utang jangka menengah M edium term notes
B adan Usaha M ilik Negara State o wned enterprises
P T B arata Indonesia Seri B 34,178 32,242 PT B arata Indo nesia Seri B
P T B arata Indonesia Seri A 31,388 29,610 PT B arata Indo nesia Seri A
Wesel tagih Expo rt drafts
P erusahaan lainnya 5,171 4,039 Other Co mpanies
Jumlah Efek-efek - Rupiah 46,067,762 37,491,558 To tal Securities - Rupiah
Dollar A merika Serikat United States Dollar
Obligasi / Sukuk B onds / Sukuk
P emerintah Republik Indo nesia 1,128,215 BB B 1,080,513 BBB Government of Republic o f Indo nesia
B adan Usaha M ilik Negara State-owned enterprises
P T P erusahaan Gas Negara 198,145 BB B - 192,363 BBB- PT P erusahaan Gas Negara
P T P erusahaan P elayaran Indonesia 78,492 BB B 76,210 BBB PT P erusahaan P elayaran Indonesia
Wesel tagih Expo rt drafts
P erusahaan lainnya 1,553 - Other Co mpanies
Jumlah Efek-efek - Do llar A merika Serikat 1,406,405 1,349,086 To tal Securities - United States Dollar
Euro Euro
Obligasi B onds
P emerintah Republik Indo nesia 170,923 BB B 170,029 BBB Government of Republic o f Indo nesia
Jumlah Efek-efek 47,645,090 39,010,673 To tal Securities
Cadangan kerugian penurunan nilai (28) (39) A llo wance for impairment losses
Jumlah Efek-efek - Bersih 47,645,062 39,010,634 To tal Securities - Net
118
Page 122
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
d. Peringkat Efek (lanjutan) d. Rating of Securities (continued)
Sukuk (lanjutan) Sukuk (continued)
Dana Jaminan Statutory Fund
Pembentukan deposito dan obligasi wajib tersebut dalam The establishment of these compulsory deposits and
rangka memenuhi Peraturan Otoritas Jasa Keuangan obligations are in order to comply with the Regulation
(POJK) No. 71/POJK.5/2016 tanggal 28 Desember 2016 of Financial Services Authority (POJK) No. 71 /
untuk unit konvesional dan POJK POJK.5 / 2016 dated December 28, 2016 for
No. 72/POJK.05/2016 tanggal 28 Desember 2016 untuk conventional unit and POJK No. 72/POJK.05/ 2016
unit usaha syariah tentang Kesehatan Keuangan dated December 28, 2016 for sharia business unit
Perusahaan Asuransi dan Perusahaan Reasuransi. regarding Financial Soundness of Insurance and
Reinsurance Companies.
Menurut peraturan-peraturan tersebut, jumlah dana jaminan In accordance with those regulations, the total
yang harus dibentuk sekurang-kurangnya jumlah yang lebih statutory fund to be established must be the higher
besar antara 20% dari modal sendiri yang dipersyaratkan dan amount between 20% of the minimum required paid-
hasil penjumlahan 2% dari cadangan premi untuk Produk up share capital and the sum of 2% of premium
Asuransi Yang Dikaitkan Dengan Investasi, ditambah dengan reserve for Insurance Product Related With
5% dari cadangan premi untuk produk selain Produk Investment, plus 5% of premium reserve for
Asuransi Yang Dikaitkan Dengan Investasi dan cadangan Insurance Product not Related With Investment and
atas premi yang belum merupakan pendapatan. unearned premium reserve.
Grup memiliki obligasi wajib yang merupakan dana jaminan The Group has compulsory bonds, which represent
dalam bentuk efek utang (obligasi) dan sukuk. Dana jaminan statutory fund in form of debt securities (bonds) and
dalam bentuk efek utang (obligasi) dan sukuk tersebut mulai sukuk. This complusory deposit placed in debt
ditempatkan sejak tanggal 2 November 2016 melalui surat securities (bonds) and sukuk started since November
persetujuan OJK No. S-032/ NB.211/2016, dengan 2, 2016 through OJK approval letter No. S-
perubahan terakhir berdasarkan surat No. S- 032/NB.211/2016, with its latest ammendment based
523/NB.211/2022 dan No. S-315/NB.213/2022 masing- on letter No. S-523/NB.211/2022 and No. S-
masing tertanggal 2 Juni 2022 dan 14 Maret 2022. 315/NB.213/2022 dated June 2, 2022 and March 14,
2022, respectively.
Pada tanggal 31 Desember 2022 dan 2021, Grup tidak As of December 31, 2022 and 2021, the Group has
memiliki dana jaminan dalam bentuk deposito berjangka. no compulsory funds in form of time deposits.
119
Page 123
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
Investasi pada Anak Perusahaan Bank Investment of Bank Subsidiaries
Klasifikasi efek-efek berdasarkan jenis dan tujuan Securities classified according to type and purpose were as
adalah sebagai berikut: follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Pihak ketiga Third partie s
Diukur pada biaya perolehan diam ortisasi M easured at am ortized cost
Bank The Bank
Obligasi Pemerintah Indonesia 3.047.520 3.029.342 Indonesian Government bonds
Sekuritas Rupiah Bank Indonesia 3.313.474 2.164.808 Bank Indonesia Rupiah Securities
Sukuk Negara 1.225.706 1.218.931 Government Sukuk
Obligasi lainnya 276.637 268.573 Other bonds
Sukuk lainnya 25.000 25.000 Other Sukuk
Wesel tagih 6.724 4.039 Export draf ts
Obligasi Subordinasi Subordinated bonds
Entitas anak Subsidiaries
Sukuk Negara 320.333 320.287 Government Sukuk
Jumlah ef ek diukur pada biaya perolehan
diamortisasi 8.215.394 7.030.980 Total securities measured at amortized cost
Diukur pada nilai w ajar m elalui penghasilan M easured at fair value through other
kom prehens if lain com prehe nsive incom e (FVTOCI)
Bank The Bank
Obligasi Pemerintah Indonesia 19.166.900 18.651.686 Indonesian Government bonds
Sukuk Negara 5.136.107 2.533.492 Government Sukuk
Obligasi lainnya 708.138 707.589 Other bonds
Sekuritas Rupiah Bank Indonesia 579.545 - Bank Indonesia Rupiah Securities
Surat utang jangka menengah 62.078 58.562 Medium term notes
Entitas anak Subsidiaries
Sukuk Negara 1.985.497 1.996.715 Government Sukuk
Jumlah ef ek diukur pada nilai w ajar melalui Total securities measured at fair value through
penghasilan komprehensif lain 27.638.265 23.948.044 other comprehensive income
Diukur pada nilai w ajar m elalui M easured at fair value through
laba rugi profit or loss (FVTPL)
Bank The Bank
Obligasi Pemerintah Indonesia 6.042.611 3.891.856 Indonesian Government bonds
Sukuk Negara 3.872.782 3.151.094 Government Sukuk
Sekuritas Rupiah Bank Indonesia 1.872.550 489.245 Bank Indonesia Rupiah Securities
Surat utang jangka menengah 3.488 3.290 Medium term notes
Surat Perbendaharaan Negara - 496.164 Government Treasury Bills
Jumlah ef ek diukur pada Total securities measured at
nilai w ajar melalui laba rugi 11.791.431 8.031.649 fair value through profit or loss
Jumlah ef ek-efek 47.645.090 39.010.673 Total securities
Cadangan kerugian penurunan nilai - 28 - 39 Allow ance for impairment losses
Jumlah Ef ek-Efek - Bersih 47.645.062 39.010.634 Total Securities - Net
120
Page 124
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
Jangka waktu efek-efek sejak tanggal pembelian hingga tanggal The terms of the above securities from acquisition dates to
jatuh tempo adalah sebagai berikut: maturity dates were as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rupiah Rupiah
2 bulan - 30 tahun/ 2 bulan - 28 tahun/
Obligasi 2 months - 30 years 2 months - 28 years Bonds
4 bulan - 26 tahun/ 3 bulan - 26 tahun/
Sukuk 4 months - 26 years 3 months - 26 years Sukuk
Surat utang jangka menengah 9 tahun/ years 9 tahun/years Medium term notes
3 bulan - 1 tahun/
Sekuritas Rupiah Bank Indonesia 3 months - 1 year 6 - 9 bulan/ months Bank Indonesia Rupiah Securities
Wesel tagih 63 - 181 hari/ days 59 - 181 hari/ days Export drafts
Surat Perbendaharaan Negara - 2 bulan/ months Government Treasury Bills
Dollar Amerika Serikat United States Dollar
Obligasi 5 - 50 tahun/ years 1 - 50 tahun/ years Bonds
Sukuk 10 tahun/ years 10 tahun/ years Sukuk
Wesel tagih 14 hari/ days - Export drafts
Euro Euro
Obligasi 7 - 12 tahun/ years 7 - 12 tahun/ years Bonds
Efek yang diukur pada biaya perolehan diamortisasi Securities measured at amortized cost are arranged
memiliki suku bunga tetap maupun mengambang, sehingga at both fixed and floating interest rates, thus
Grup terpapar risiko suku bunga atas nilai wajar (fair value exposing the Group to fair value interest rate risk and
interest rate risk) dan risiko suku bunga atas arus kas (cash cash flow interest rate risk.
flow interest rate risk).
Rata-rata suku bunga efektif untuk efek-efek yang diukur Effective interest rate in these securities measured
pada biaya perolehan diamortisasi untuk mata uang Rupiah at amortized cost in Rupiah and foreign currencies
dan valuta asing ini masing-masing sebesar 7,44% dan on March 31, 2024 were 7.44% and 6.40% per
6,40% per tahun pada tanggal 31 Maret 2024 dan 7,65% annum and on December 31, 2023 were 7.65% and
dan 6,43% per tahun pada tanggal 31 Desember 2023. 6.43% per annum, respectively.
121
Page 125
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
Investasi pada Anak Perusahaan Bank (lanjutan) Investment of Bank Subsidiaries (continued)
31M aret/ M arch 31, 31Desember/ December 31,
2024 2023
Rp Juta/ P eringkat/ Rp Juta/ P eringkat/
Rp M illio n Rating Rp M illio n Rating
Rupiah Rupiah
Sekuritas Rupiah B ank Indo nesia 5,765,569 2,654,053 B ank Indo nesia Rupiah Securities
Surat P erbendaharaan Negara - 496,164 Go vernment Treasury Bills
Obligasi / Sukuk B o nds / Sukuk
P emerintah Republik Indo nesia 39,498,318 BBB 33,542,861 BBB Go vernment o f Republic o f Indo nesia
P erusahaan Lainnya Other Co mpanies
PT B ank KB B uko pin 599,160 A A A (idn) 597,000 A A A (idn) P T B ank KB Buko pin
PT KB Finansia M ult i Finance 108,978 A A A (idn) 110,589 A A A (idn) P T KB Finansia M ult i Finance
PT Indo sat Oo redo o 25,000 AA + (idn) 25,000 A A+ (idn) P T Indo sat Ooredo o
Surat utang jangka menengah M edium term no tes
B adan Usaha M ilik Negara State o wned enterprises
PT B arata Indo nesia Seri B 34,178 32,242 P T B arata Indo nesia Seri B
PT B arata Indo nesia Seri A 31,388 29,610 P T B arata Indo nesia Seri A
Wesel tagih Expo rt drafts
P erusahaan lainnya 5,171 4,039 Other Co mpanies
Jumlah Efek-efek - Rupiah 46,067,762 37,491,558 To tal Securities - Rupiah
Do llar A merika Serikat United States Do llar
Obligasi / Sukuk B o nds / Sukuk
P emerintah Republik Indo nesia 1,128,215 BBB 1,080,513 BBB Go vernment o f Republic o f Indo nesia
B adan Usaha M ilik Negara State-o wned enterprises
PT P erusahaan Gas Negara 198,145 BBB- 192,363 BB B - P T P erusahaan Gas Negara
PT P erusahaan P elayaran Indo nesia 78,492 BBB 76,210 BBB P T P erusahaan P elayaran Indo nesia
Wesel tagih Expo rt drafts
P erusahaan lainnya 1,553 - Other Co mpanies
Jumlah Efek-efek - Do llar A merika Serikat 1,406,405 1,349,086 To tal Securities - United States Do llar
Euro Euro
Obligasi B o nds
P emerintah Republik Indo nesia 170,923 BBB 170,029 BBB Go vernment o f Republic o f Indo nesia
Jumlah Efek-efek 47,645,090 39,010,673 To tal Securities
Cadangan kerugian penurunan nilai (28) (39) A llo wance fo r impairment lo sses
Jumlah Efek-efek - B ersih 47,645,062 39,010,634 To tal Securities - Net
122
Page 126
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
Investasi pada Anak Perusahaan Bank (lanjutan) Investment of Bank Subsidiaries (continued)
Efek-efek telah diperingkat oleh pihak ketiga yang tidak Securities are rated by third parties that are not related
terkait dengan Grup, yaitu Pefindo dan PT Fitch Ratings to the Group, namely Pefindo and PT Fitch Ratings
Indonesia. Indonesia.
Sukuk Ijarah Berkelanjutan I Indosat Tahap II Tahun 2015 Sukuk Ijarah Berkelanjutan I Indonesia Tahap II Tahun
Seri E ditujukan untuk biaya izin kepada Pemerintah. 2015 Seri E were utilized to finance license fee to
government.
Biaya perolehan efek yang diukur pada biaya perolehan Cost of securities measured at amortized cost as of
diamortisasi pada tanggal 31 Maret 2024 dan 31 Desember March 31, 2024 and December 31, 2023 amounted to
2023 masing-masing sebesar Rp 8.200.874 juta dan Rp Rp 8,200,874 million and Rp 7,084,841 million,
7.084.841 juta. Diskonto yang belum diamortisasi bersih respectively. Unamortized net discount as of March 31,
pada tanggal 31 Maret 2024 dan 31 Desember 2023 2024 and December 31, 2023 amounted to Rp 64,175
masing-masing sebesar Rp 64.175 juta dan Rp 53.860 juta. million and Rp 53,860 million, respectively.
Kerugian yang belum direalisasi akibat peningkatan nilai Unrealized loss from increase in fair value of securities
wajar efek yang diukur pada nilai wajar melalui penghasilan measured at fair value through other comprehensive
komprehensif lain (FVTOCI), setelah dikurangi pajak income (FVTOCI), net of deferred income tax on March
penghasilan tangguhan pada tanggal 31 Maret 2024 dan 31 31, 2024 and December 31, 2023 amounting to Rp
Desember 2023 adalah sebesar Rp 600.062 juta dan Rp 600,062 million and Rp 572,911 million, respectively,
572.911 juta, yang dicatat sebagai penghasilan are recorded as other comprehensive income
komprehensif lain (Catatan 29). (Note 29).
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, efek- As of March 31, 2024 and December 31, 2023,
efek yang dijadikan sebagai efek yang dijual dengan janji securities which serve as collateral for securities sold
dibeli kembali (Catatan 22), adalah Obligasi Pemerintah with agreements to repurchase (Note 22), are
Indonesia masing-masing sebesar Rp 7.500.000 juta dan Indonesia Government Bank amounted to Rp
Rp 10.360.000 juta dan Sukuk Negara sebesar Rp 7,500,000 million and Rp 10,360,000 million, and Rp
5.450.000 juta dan nihil. 5,450,000 and nil, respectively.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, tidak On March 31, 2024 and December 31, 2023, there are
terdapat efek-efek yang dijadikan agunan oleh Grup. no securities that serve as collateral to the Group.
Pada tahun 2024 dan 2023, terdapat beberapa efek-efek On 2024 and 2023, certain securities that are
yang diukur pada biaya perolehan diamortisasi yang telah measured at amortized cost has matured and were
jatuh tempo dan dilunasi seluruhnya dengan nilai nominal settled with nominal value as follows:
sebagai berikut:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Sekuritas Rupiah Bank Indonesia 1.800.000 - Bank Indonesia Rupiah Securities
Obligasi Pemerintah - 519.287 Government Bonds
Sukuk Negara - 50.000 Government Sukuk
Jumlah 1.800.000 569.287 Total
123
Page 127
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
Investasi pada Anak Perusahaan Bank (lanjutan) Investment of Bank Subsidiaries (continued)
Nilai tercatat dari efek-efek yang diukur dengan biaya The net carrying amount of securities measured
perolehan diamortisasi adalah sebagai berikut: securities at amortized cost is as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Efek-efek 8.215.394 7.030.980 Securities
Pendapatan bunga yang masih akan Accrued interest receivables
diterima 101.287 128.013
Cadangan kerugian penurunan nilai -28 -39 Allowance for impairment losses
Jumlah 8.316.653 7.158.954 Total
Obligasi Rekapitalisasi Pemerintah Recapitalization Government Bonds
Rincian obligasi rekapitalisasi pemerintah beserta tanggal The details of recapitalization government bonds along
jatuh tempo dan frekuensi pembayaran bunga adalah with maturity date and interest payment frequency are
sebagai berikut: as follows:
124
Page 128
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
Investasi pada Anak Perusahaan Bank (lanjutan) Investment of Bank Subsidiaries (continued)
Frekuensi P embayaran 31M aret/ 31Desember/
Tanggal Jatuh Tempo / B unga/Interest M arch 31, December 31,
Nama Efek/Securities Name M aturity Date P ayment Frequency 2024 2023
Rp Juta/ Rp Juta/
Rp M illio n Rp M illio n
Rupiah
B ank
Fixed Rate (FR)/Fixed Rate B o nds
FR 0087 15 Februari/February 15, 2031 Semesteran/Semi annually 8,056,730 8,114,305
FR 0086 15 A pril/A pril 15, 2026 Semesteran/Semi annually 7,868,370 7,885,903
FR 0090 15 A pril/A pril 15, 2027 Semesteran/Semi annually 3,159,062 3,153,503
FR 0100 15 Februari/ February 15, 2034 Semesteran/Semi annually 1,133,916 180,514
FR 0101 15 A pril/ A pril 15, 2029 Semesteran/Semi annually 961,414 516,938
FR 0081 15 Juni/June 15, 2025 Semesteran/Semi annually 906,224 896,706
FR 0097 15 Juni/June 15, 2043 Semesteran/Semi annually 840,180 292,882
FR 0040 15 September/September 15, 2025 Semesteran/Semi annually 608,036 609,188
FR 0045 15 M ei/M ay 15, 2037 Semesteran/Semi annually 544,480 544,416
FR 0098 15 Juni/June 15, 2038 Semesteran/Semi annually 451,812 111,888
FR 0064 15 M ei/ M ay 15, 2028 Semesteran/Semi annually 383,867 24,256
FR 0095 15 A gustus/A ugust 15, 2028 Semesteran/Semi annually 325,637 253,570
FR 0044 15 September/September 15, 2024 Semesteran/Semi annually 320,110 320,124
FR 0062 15 A pril/A pril 15, 2042 Semesteran/Semi annually 311,510 311,464
FR 0083 15 A pril/A pril 15, 2040 Semesteran/Semi annually 306,616 309,434
FR 0096 15 Februari/ February 15, 2033 Semesteran/Semi annually 301,666 301,947
FR 0102 15 Juli/ July 15, 2054 Semesteran/ Semi annually 209,974 -
FR 0082 15 September/ September 15, 2030 Semesteran/Semi annually 107,269 106,577
FR 0047 15 Februari/ February 15, 2028 Semesteran/ Semi annually 104,633 105,220
FR 0089 15 A gustus/A ugust 15, 2051 Semesteran/Semi annually 84,250 214,631
FR 0059 15 M ei/M ay 15, 2027 Semesteran/Semi annually 73,001 68,959
FR 0065 15 M ei/M ay 15, 2033 Semesteran/Semi annually 48,300 47,963
FR 0091 15 A pril/A pril 15, 2032 Semesteran/Semi annually 32,920 132,656
FR 0080 15 Juni/June 15, 2035 Semesteran/Semi annually 32,589 32,898
FR 0076 15 M ei/M ay 15, 2048 Semesteran/Semi annually 18,239 -
FR 0075 15 M ei/M ay 15, 2038 Semesteran/Semi annually 1,583 -
FR 0077 15 M ei/ M ay 15, 2024 Semesteran/Semi annually 1,004 4,626
FR 0093 15 Juli/ July 15, 2037 Semesteran/Semi annually 970 -
FR 0085 15 A pril/A pril 15, 2031 Semesteran/Semi annually 846 -
FR 0092 15 Juni/June 15, 2042 Semesteran/Semi annually 510 829
FR 0070 15 M aret/ M arch 15, 2024 Semesteran/Semi annually - 6,321
Obligasi Ritel Indo nesia (ORI)/
Indo nesia Retail B o nds
ORI 019 15 Februari/February 15, 2024 B ulanan/M o nthly - 3,366
ORI 021 15 Februari/ February 15, 2025 B ulanan/M o nthly - 1,415
ORI 020 15 Okto ber/Octo ber 15, 2024 B ulanan/M o nthly - 771
ORI 024 15 Oktober/ Octo ber 15, 2029 B ulanan/M o nthly - 27
P ro ject B ased Sukuk (P B S)/
P ro ject B ased Sukuk (P B S)
P B S 032 15 Juli/July 15, 2026 Semesteran/Semi annually 2,771,009 630,469
P B S 031 15 Juli/July 15, 2024 Semesteran/Semi annually 1,826,941 1,723,406
P B S 038 15 Desember/ December 15, 2049 Semesteran/Semi annually 1,405,823 622,415
P B S 017 15 Okto ber/Octo ber 15, 2025 Semesteran/Semi annually 930,190 800,602
P B S 036 15 A gustus/ A ugust 15, 2025 Semesteran/Semi annually 871,578 349,192
P B S 033 15 Juni/ June 15, 2047 Semesteran/Semi annually 673,551 679,141
P B S 026 15 Okto ber/Octo ber 15, 2024 Semesteran/Semi annually 654,197 1,130,445
P B S 028 15 Okto ber/Octo ber 15, 2046 Semesteran/Semi annually 348,039 348,051
P B S 003 15 Januari/ January 15,2027 Semesteran/Semi annually 308,229 306,629
P B S 004 15 Februari/ February 15, 2037 Semesteran/Semi annually 168,139 -
P B S 030 15 Juli/ July 15, 2028 Semesteran/Semi annually 31,575 -
P B S 037 15 M aret/ M arch 15, 2036 Semesteran/Semi annually 6,095 76,664
P B S 005 15 A pril/ A pril 15, 2043 Semesteran/Semi annually 492 -
125
Page 129
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
Investasi pada Anak Perusahaan Bank (lanjutan) Investment of Bank Subsidiaries (continued)
Frekuensi P embayaran 31M aret/ 31Desember/
Tanggal Jatuh Tempo / B unga/Interest M arch 31, December 31,
Nama Efek/Securities Name M aturity Date P ayment Frequency 2024 2023
Rp Juta/ Rp Juta/
Rp M illio n Rp M illio n
Rupiah
B ank
Sukuk Ritel (SRI)/
Retail Sukuk
SR 018 T 3 10 M aret/ M arch 10, 2026 B ulanan/M o nthly 516 -
SR 015 10 September/ September 10, 2024 B ulanan/M o nthly 199 866
SR 019 T 3 10 September/ September 10, 2026 B ulanan/M o nthly 197 -
SR 014 10 M aret/ M arch 10, 2024 B ulanan/M o nthly - 3,405
SR 016 10 M aret/ M arch 10, 2025 B ulanan/M o nthly - 1,275
SR 018 10 M aret/ M arch 10, 2026 B ulanan/M o nthly - 2
Sub jumlah/Sub to tal 37,192,488 31,225,859
Entitas anak
P ro ject B ased Sukuk (P B S)/
P ro ject B ased Sukuk (P B S)
P B S 029 15 M aret/M arch 15, 2034 Semesteran/Semi annually 1,317,387 1,331,070
P B S 032 15 Juli/July 15, 2026 Semesteran/Semi annually 433,665 431,370
P B S 017 15 Okto ber/Octo ber 15, 2025 Semesteran/Semi annually 300,900 298,500
P B S 030 15 Juli/July 15, 2028 Semesteran/Semi annually 214,595 216,789
P B S 003 15 Januari/January 15, 2027 Semesteran/Semi annually 20,060 20,065
P B S 004 15 Februari/February 15, 2037 Semesteran/Semi annually 19,223 19,208
Sub jumlah/Sub to tal 2,305,830 2,317,002
Jumlah Rupiah/To tal Rupiah 39,498,318 33,542,861
Valuta asing/Fo reign currencies
B ank
Do llar A merika Serikat/
United States Do llar
Republic o f Indo nesia B o nds (ROI)/
Republic o f Indo nesia B o nds (ROI)
ROI 121035 8,5 REGS 12 Okto ber/Octo ber 12, 2035 Semesteran/Semi annually 332,222 322,562
ROI 1203311,85 12 M aret/M arch 12, 2031 Semesteran/Semi annually 223,605 221,561
ROI 170237 6,625 REGS 17 Februari/February 17, 2037 Semesteran/Semi annually 216,345 209,858
ROI 170138 7,75 REGS 17 Januari/January 17, 2038 Semesteran/Semi annually 91,787 89,115
ROI 100234 4.7 10 Februari/ February, 2034 Semesteran/Semi annually 13,908 -
ROI 100254 5.1 10 Februari/ February, 2054 Semesteran/Semi annually 9,961 -
ROI 110133 4.85 11Januari/ January 11, 2033 Semesteran/Semi annually 1,572 784
ROI 1203713,35 12 M aret/M arch 12, 2071 Semesteran/Semi annually 527 565
ROI 200927 4,15 20 September/ September 20, 2027 Semesteran/Semi annually 463 456
ROI 150125 4.125 REGS 15 Januari/ January 15, 2025 Semesteran/Semi annually - 3,815
ROI 110153 5.65 11Januari/ January 11, 2053 Semesteran/Semi annually - 842
Republic o f Indo nesia B o nds Sukuk (ROI)/
Republic o f Indo nesia B o nds Sukuk (ROI)
ROI SUKUK 290327 4,15 REGS 29 M aret/M arch 29, 2027 Semesteran/Semi annually 158,550 153,970
ROI SUKUK 290326 4,55 REGS 29 M aret/M arch 29, 2026 Semesteran/Semi annually 79,275 76,985
Jumlah Do llar A merika Serikat/To tal United Stated Do llar 1,128,215 1,080,513
Euro /Euro
Republic o f Indo nesia B o nds (ROI)/
Republic o f Indo nesia B o nds (ROI)
ROI 180724 2,15 REGS 18 Juli/July 18, 2024 Tahunan/A nnually 119,859 119,243
ROI 140628 3,75 REGS 14 Juni/June 14, 2028 Tahunan/A nnually 51,064 50,786
Jumlah Euro /To tal Euro 170,923 170,029
Jumlah/To tal 40,797,456 34,793,403
Sukuk negara yang dimiliki Bank dan entitas anak ditujukan Government sukuk owned by Bank and subsidiaries
untuk membiayai infrastruktur dan kegiatan APBN. were utilized to finance infrastructures and APBN’s
activity.
126
Page 130
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
Investasi pada Anak Perusahaan Bank (lanjutan) Investment of Bank Subsidiaries
(continued)
Wesel Tagih Export Drafts
Rincian wesel tagih adalah sebagai berikut: Export drafts are as follows:
31M aret/
Suku bunga/ Tanggal jatuh tempo / M arch 31,
Interest rate M aturity date 2024
Rp Juta/
Rp M illion
Rupiah Rupiah
P T B ank M andiri (Persero ) 8.00% 5 Agustus/ August 5, 2024 1,630 PT Bank M andiri (Persero )
P T B ank M andiri (Persero ) 7.25% 21Agustus/ August 21, 2024 1,031 PT Bank M andiri (Persero )
P T B ank Central Asia 10.00% 19 Juni/ June 19, 2024 604 PT Bank Central Asia
P T B ank DKI 7.00% 23 September/ September 23, 2024 497 PT Bank DKI
P T B ank DKI 10.00% 19 Juni/ June 19, 2024 493 PT Bank DKI
P T B ank Central Asia 7.00% 9 September/ September 9, 2024 459 PT Bank Central Asia
P T B ank Central Asia 10.00% 6 M ei/ M ay 6, 2024 410 PT Bank Central Asia
P T B ank Negara Indonesia (P ersero) 10.00% 22 April/ A pril 22, 2024 47 PT Bank Negara Indo nesia (Persero )
Jumlah 5,171 To tal
Valuta asing Fo reign currencies
Dollar Amerika Serikat United States Do llar
Bank o f China 2.50% 5 April/ A pril 5, 2024 828 Bank o f China
China Constructio n B ank Co rpo ratio n 2.50% 5 April/ A pril 5, 2024 725 China Co nstructio n B ank Co rpo ratio n
Jumlah 1,553 To tal
Jumlah 6,724 To tal
31Desember/
Suku bunga/ Tanggal jatuh tempo / December 31,
Interest rate M aturity date 2023
Rp Juta/
Rp M illion
Rupiah Rupiah
P T B ank Negara Indonesia (P ersero) 8.00% 12 Februari/ February 12, 2024 1,505 PT Bank Negara Indo nesia (Persero )
P T B ank Negara Indonesia (P ersero) 8.50% 7 Februari/ February 7, 2024 1,381 PT Bank Negara Indo nesia (Persero )
P T B ank DKI 10.00% 19 Juni/ June 19, 2024 480 PT Bank DKI
P T B ank Central Asia 10.00% 6 M ei, M ay 6, 2024 400 PT Bank Central Asia
P T B ank Negara Indonesia (P ersero) 8.00% 18 M aret/ M arch 18, 2024 172 PT Bank Negara Indo nesia (Persero )
P T B ank Negara Indonesia (P ersero) 10.00% 15 Januari/ January 15, 2024 101 PT Bank Negara Indo nesia (Persero )
Jumlah 4,039 To tal
Seluruh transaksi wesel tagih pada tanggal 31 Maret 2024 All export drafts as of March 31, 2024 and December
dan 31 Desember 2023 berasal dari transaksi usaha. 31, 2023 are from business transaction.
Mutasi nilai tercatat efek-efek diukur pada biaya perolehan The changes in carrying amount on securities
diamortisasi adalah sebagai berikut: measured at amortized cost are as follows:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Syariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Saldo awal periode 6,710,693 - - 320,287 7,030,980 Balance at the beginning of the period
Perubahan jumlah tercatat bruto 39,491 - - 46 39,537 Changes in gross carrying amount
Aset keuangan yang baru diterbitkan New financial assets issued or
atau dibeli 2,923,097 - - - 2,923,097 purchased
Aset keuangan yang dihentikan
pengakuannya (1,778,220) - - - (1,778,220) Financial asset derecognized
Total pengurangan periode berjalan 1,184,368 - - 46 1,184,414 Total deductions for the current period
Saldo akhir periode 7,895,061 - - 320,333 8,215,394 Balance at the end of the period
127
Page 131
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. INVESTASI (lanjutan) 13. INVESTMENTS (continued)
Investasi pada Anak Perusahaan Bank (lanjutan) Investment of Bank Subsidiaries (continued)
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Syariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Saldo awal tahun 4,672,688 - - 370,094 5,042,782 Balance at the beginning of the year
Perubahan jumlah tercatat bruto (11,162) - - 185 (10,977) Changes in gross carrying amount
Aset keuangan yang baru diterbitkan New financial assets issued or
atau dibeli 2,585,525 - - - 2,585,525 purchased
Aset keuangan yang dihentikan
pengakuannya (536,358) - - (49,992) (586,350) Financial asset derecognized
Total pengurangan tahun berjalan 2,038,005 - - (49,807) 1,988,198 Total deductions for the current year
Saldo akhir tahun 6,710,693 - - 320,287 7,030,980 Balance at the end of the year
Mutasi nilai cadangan kerugian penurunan nilai efek-efek The changes in the allowance for impairment losses on
diukur pada biaya perolehan diamortisasi adalah sebagai securities measured at amortized cost are as follows:
berikut:
31 Maret/ March 31, 2024
Jumlah/
Stage 1 Stage 2 Stage 3 Syariah *) Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Saldo awal periode 39 - - - 39 Balance at the beginning of the period
Pengukuran kembali penyisihan Remeasurement of the allowance
kerugian penurunan nilai (12) - - - (12) for impairment losses
Aset keuangan yang baru diterbitkan New financial assets issued
atau dibeli 1 - - - 1 or purchased
Aset keuangan yang dihentikan
pengakuannya - - - - - Financial asset derecognized
Total pengurangan periode berjalan **) (11) - - - (11) Total deductions for the current period **)
Saldo akhir periode 28 - - - 28 Balance at the end of the period
31 Desember/ December 31, 2023
Jumlah/
Stage 1 Stage 2 Stage 3 Syariah *) Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Saldo awal tahun 53 - - - 53 Balance at the beginning of the year
Pengukuran kembali penyisihan Remeasurement of the allowance
kerugian penurunan nilai (12) - - - (12) for impairment losses
Aset keuangan yang baru diterbitkan New financial assets issued
atau dibeli 1 - - - 1 or purchased
Aset keuangan yang dihentikan
pengakuannya (3) - - - (3) Financial asset derecognized
Total pengurangan tahun berjalan **) (14) - - - (14) Total deductions for the current year**)
Saldo akhir tahun 39 - - - 39 Balance at the end of the year
*)ECL untuk syariah menggunakan kerugian historis *) ECL for sharia using incurred loss based on PSAK
sesuai PSAK 55 dan PPAP BI 55 and PPAP BI
**) Termasuk selisih kurs **) Include differences in exchange rate
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for
penurunan nilai efek-efek adalah cukup untuk menutup impairment losses on securities is adequate to cover
kerugian yang mungkin timbul akibat tidak tertagihnya efek- the losses, which might arise from uncollectible
efek. securities.
128
Page 132
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. TAGIHAN DAN LIABILITAS DERIVATIF 14. DERIVATIVE RECEIVABLES AND PAYABLES
Bank melakukan transaksi derivatif dalam bentuk pembelian The Bank’s derivative instruments, principally consist of
dan penjualan berjangka valuta asing (forward) dan swap forward foreign exchange contracts and swap contracts
untuk tujuan trading. for trading purposes.
Transaksi swap terdiri dari kontrak swap mata uang asing. Swap transactions consists of foreign currency swap
Transaksi tersebut merupakan komitmen untuk melunasi contracts. Such currency swap transactions are
liabilitas dalam mata uang asing dengan kurs yang commitments to settle in cash on a future date an
ditentukan terlebih dahulu. obligation in foreign currency at a predetermined rate of
exchange.
Risiko pasar dari transaksi derivatif timbul sebagai akibat dari The market risk of derivative transactions arise from
adanya perubahan nilai potensial fluktuasi kurs mata uang, potential changes in value due to fluctuations in foreign
sedangkan risiko kredit timbul dalam hal pihak lain tidak exchange rates, while credit risk is the possibility that a
dapat memenuhi liabilitasnya kepada Bank. Jangka waktu loss may occur due to the failure of a counterparty to
dari pembelian dan penjualan berjangka valuta asing pada fulfill its obligations. According to the terms of the
tanggal 31 Maret 2024 dan 31 Desember 2023 masing- contracts as of March 31, 2024 and December 31,
masing berkisar antara 4 hari sampai 370 hari dan 5 hari 2023, the Bank’s derivative instruments have terms
sampai 180 hari. range from 4 days to 370 days and 5 days to 180 days,
respectively.
Rincian tagihan dan liabilitas derivatif pada tanggal 31 Maret The details of derivative receivables and payables as of
2024 dan 31 Desember 2023 adalah sebagai berikut: March 31, 2024 and December 31, 2023 are as follows:
31M aret/ M arch 31, 2024
Jumlah no sio nal/ No tio nal amo unt Nilai wajar/ Fair value
B eli/ Jual/ Tagihan/ Liabilitas/
B uy Sell Receivables P ayables
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp M illio n Rp M illio n Rp M illio n Rp M illio n
P ihak ketiga Third parties
Ko ntrak berjangka
mata uang asing 1,387,902 1,160,457 10,450 9,426 Currency fo rward co ntract
Swap 3,286,614 3,432,608 29,854 30,425 Swap
Jumlah 4,674,516 4,593,065 40,304 39,851 To tal
31Desember/ December 31, 2023
Jumlah no sio nal/ No tio nal amo unt Nilai wajar/ Fair value
B eli/ Jual/ Tagihan/ Liabilitas/
B uy Sell Receivables P ayables
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp M illio n Rp M illio n Rp M illio n Rp M illio n
P ihak ketiga Third parties
Ko ntrak berjangka
mata uang asing 1,713,499 1,124,054 7,496 11,454 Currency fo rward co ntract
Swap 1,728,369 2,292,613 12,941 4,978 Swap
Jumlah 3,441,868 3,416,667 20,437 16,432 To tal
Tagihan dan liabilitas derivatif pada tanggal The derivative receivables and payables are
31 Maret 2024 adalah dalam mata uang Rupiah, Yuan denominated in Rupiah, Chinese Yuan, Singapore
Cina, Dolar Singapura dan Dolar Amerika Serikat dan pada Dollar and United States Dollar as of March 31, 2024
tanggal 31 Desember 2023 adalah dalam mata uang and and Rupiah and Chinese Yuan as of December 31,
Rupiah dan Yuan Cina. 2023.
Pada tanggal 31 Maret 2024 dan 2023, jumlah keuntungan As March 31, 2024 and 2023, the amount of gain or loss
dan kerugian atas tagihan dan liabilitas derivatif yang diakui on derivative receivables and payables recognized in
dalam laba rugi dalam akun “pendapatan transaksi valuta profit or loss under “gain on foreign exchange
asing - bersih” masing-masing sebesar Rp 16.187 juta dan transactions - net” amounted to Rp 16,187 million and
Rp 6.969 juta. Rp 6,969 million, respectively.
129
Page 133
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI – 15. SECURITIES PURCHASED WITH AGREEMENTS TO
PIHAK KETIGA RESELL – THIRD PARTIES
Efek yang dibeli dengan janji dijual kembali terdiri dari: The details of securities purchased with agreements to
resell are as follows:
31 Desember/ December 31, 2023
Pendapatan
Nilai penjulan bunga yang
Tanggal jatuh kembali/ belum diamortisasi/
Jangka waktu/ Tanggal Mulai/ tempo/ Resale Unamortized Nilai tercatat/
Jenis/Type Term Starting Date Due date amount interest income Carrying value
Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million
Bank
Sekuritas Rupiah Bank Indonesia/ 14 Desember/ 2 Januari/
Indonesian Bank Rupiah Securities 19 hari/days December 14,2023 January 2, 2024 943,868 166 943,702
Sekuritas Rupiah Bank Indonesia/ 18 Desember/ 4 Januari/
Indonesian Bank Rupiah Securities 17 hari/ days December 18,2023 January 4,2024 848,970 444 848,526
Obligasi Pemerintah Indonesia/ 11 Desember/ 3 Januari/
Indonesian Government Bonds 23 hari/ days December 11, 2023 January 3, 2024 788,679 278 788,401
Sekuritas Rupiah Bank Indonesia/ 20 Desember/ 8 Januari/
Indonesian Bank Rupiah Securities 19 hari/days December 20,2023 January 8, 2024 486,386 597 485,789
Sekuritas Rupiah Bank Indonesia/ 18 Desember/ 4 Januari/
Indonesian Bank Rupiah Securities 17 hari/days December 18,2023 January 4, 2024 471,094 246 470,848
Sekuritas Rupiah Bank Indonesia/ 20 Desember/ 8 Januari/
Indonesian Bank Rupiah Securities 19 hari/days December 20,2023 January 8, 2024 287,303 352 286,951
Sekuritas Rupiah Bank Indonesia/ 20 Desember/ 8 Januari/
Indonesian Bank Rupiah Securities 19 hari/days December 20,2023 January 8, 2024 283,053 347 282,706
Sekuritas Rupiah Bank Indonesia/ 14 Desember/ 2 Januari/
Indonesian Bank Rupiah Securities 19 hari/days December 14,2023 January 2, 2024 282,887 50 282,837
Obligasi Pemerintah Indonesia/ 11 Desember/ 3 Januari/
Indonesian Government Bonds 23 hari/ days December 11, 2023 January 3, 2024 248,851 88 248,763
Sekuritas Rupiah Bank Indonesia/ 20 Desember/ 8 Januari/
Indonesian Bank Rupiah Securities 19 hari/ days December 20, 2023 January 8, 2024 188,829 232 188,597
Jumlah Efek yang Dibeli dengan Janji Dijual Kembali/
Total Securities Purchased with Agreements to Resell 4,827,120
Cadangan kerugian penurunan nilai/Allowance of impairment losses (329)
Jumlah Efek yang Dibeli dengan Janji Dijual Kembali - Bersih/
Total Securities Purchased with Agreements to Resell - Net 4,826,791
Seluruh efek yang dibeli dengan janji dijual kembali All securities purchased with agreements to resell are
berlokasi di Jakarta. located in Jakarta.
Suku bunga efek yang dibeli dengan janji dijual kembali Interest rate of securities purchased with agreements
berkisar antara 6,30% - 6,38% pada 31 Desember 2023. to resell are ranged between 6.30% - 6.38% on
December 31, 2023.
Pada tanggal 31 Desember 2023, nilai wajar efek yang As of December 31, 2023, the fair value of securities
dijadikan sebagai jaminan efek yang dibeli dengan janji used to secure the securities purchased with
dijual kembali, adalah Obligasi Pemerintah Indonesia agreements to resell is Indonesian Government Bonds
sebesar Rp 5.113.375 juta. amounted to Rp 5,113,375 million.
130
Page 134
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI 15. SECURITIES PURCHASED WITH AGREEMENTS
- PIHAK KETIGA TO RESELL – THIRD PARTIES
Mutasi nilai tercatat untuk efek yang dibeli dengan janji The changes in net carrying amount of securities
dijual kembali adalah sebagai berikut: purchased with agreement to resell are as follows:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo awal periode 4,827,120 - - 4,827,120 Balance at the beginning of the period
Aset keuangan yang baru diterbitkan New financial assets issued or
atau dibeli - - - - purchased
Aset keuangan yang dihentikan
pengakuannya (4,827,120) - - (4,827,120) Financial asset derecognized
Total pengurangan periode berjalan (4,827,120) - - (4,827,120) Total deductions for the current period
Saldo akhir periode - - - - Balance at the end of the period
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo awal tahun 10,642,145 - - 10,642,145 Balance at the beginning of the year
Aset keuangan yang baru diterbitkan New financial assets issued or
atau dibeli 4,827,120 - - 4,827,120 purchased
Aset keuangan yang dihentikan
pengakuannya (10,642,145) - - (10,642,145) Financial asset derecognized
Total pengurangan tahun berjalan (5,815,025) - - (5,815,025) Total deductions for the current year
Saldo akhir tahun 4,827,120 - - 4,827,120 Balance at the end of the year
Mutasi nilai cadangan kerugian penurunan nilai untuk efek The changes in the allowance of impairment losses of
yang dibeli dengan janji dijual kembali pada tanggal 31 securities purchased with agreement to resell as of
Maret 2024 dan 31 Desember 2023 adalah sebagai berikut: March 31, 2024 and December 31, 2023 are as follows:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo awal periode 329 - - 329 Balance at the beginning of the period
Aset keuangan yang baru diterbitkan New financial assets issued or
atau dibeli - - - - purchased
Aset keuangan yang dihentikan
pengakuannya (329) - - (329) Financial asset derecognized
Total pengurangan periode berjalan (329) - - (329) Total deductions for the current period
Saldo akhir periode - - - - Balance at the end of the period
131
Page 135
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. EFEK YANG DIBELI DENGAN JANJI DIJUAL 15. SECURITIES PURCHASED WITH AGREEMENTS
KEMBALI – PIHAK KETIGA TO RESELL – THIRD PARTIES
31 Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo awal tahun - - - - Balance at the beginning of the year
Aset keuangan yang baru diterbitkan New financial assets issued or
atau dibeli 329 - - 329 purchased
Aset keuangan yang dihentikan
pengakuannya - - - - Financial asset derecognized
Total pengurangan tahun berjalan 329 - - 329 Total deductions for the current year
Saldo akhir tahun 329 - - 329 Balance at the end of the year
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for
penurunan nilai telah memadai untuk menutup impairment losses is adequate to cover the losses
kemungkinan kerugian atas tidak tertagihnya efek yang which might arise from uncollectible securities
dibeli dengan janji dijual kembali. purchased with agreement to resell.
16. INVESTASI PADA ENTITAS ASOSIASI 16. INVESTMENT IN ASSOCIATES
Rincian investasi pada entitas asosiasi adalah sebagai The details of investment in associates are as
berikut: follows:
Persentase Kepemilikan /
Percentage of Ownership
Bidang Usaha / Type of Business 2024 2023 2024 2023
PT Panin Sekuritas Tbk Sekuritas / Securities 29,00% 29,00% 464.096 448.339
PT Mizuho Leasing Indonesia Tbk Lembaga pembiayaan / Financing 25,06% 25,06% 189.879 188.099
PT Laksayudha Abadi Properti / Property 36,00% 36,00% 61.991 60.155
Total 715.966 696.593
Perubahan nilai penyertaan dalam bentuk saham pada The changes in the investment in shares in associates is
entitas asosiasi dengan metode ekuitas untuk tahun yang accounted for using equity method for the years ended
berakhir pada tanggal 31 Maret 2023 dan 31 Desember March 31, 2023 and December 31, 2022 are as follows:
2022 adalah sebagai berikut:
Nilai wajar penyertaan dalam bentuk saham pada PT Panin Fair value of investment in shares of stock in
Sekuritas dengan menggunakan harga kuotasi pada tanggal PT Panin Sekuritas by using quoted price as of March 31,
31 Maret 2024 dan 31 Desember 2023 masing-masing adalah 2024 and December 31, 2023 amounted to Rp 338,256
sebesar Rp 338.256 juta dan Rp 337.212 juta. million and Rp 337,212 million, respectively.
Nilai wajar penyertaan dalam bentuk saham pada MLI dengan Fair value of investment in shares of stock in
menggunakan harga kuotasi pada tanggal March 31, 2024 dan MLI by using quoted price as of December 31, 2023 and
31 Desember 2023 adalah sebesar Rp 129.716 juta dan Rp 2022 amounted to Rp 129,716 million and Rp 122,589
122.589 juta. million.
132
Page 136
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. INVESTASI PADA ENTITAS ASOSIASI (lanjutan) 16. INVESTMENT IN ASSOCIATES (continued)
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, unquoted As of March 31, 2024 and December 31, 2023, unquoted
equity instruments, yang nilai wajarnya tidak dapat ditentukan equity instruments whose fair value cannot be
dengan andal, diklasifikasikan sebagai instrumen yang diukur determined reliably are classified as measured at fair
pada nilai wajar melalui penghasilan komprehensif lain yang value through other comprehensive income that are
dicatat pada biaya perolehan dikurangi dengan cadangan recorded at cost net of allowance for impairment losses.
kerugian penurunan nilai.
Nilai wajar pada saat perolehan awal atas penyertaan saham The initial fair value of the investment in AMAG
AMAG sebesar Rp 60.916 juta. Nilai wajar penyertaan saham amounting to Rp 60,916 million is based on its quoted
AMAG didasarkan pada harga pasar yang tercatat pada market price as of reporting date. The unrealized gain on
tanggal pelaporan. Keuntungan yang belum direalisasi akibat increase in value of investment, net of deferred income
kenaikan nilai wajar penyertaan, setelah dikurangi pajak tax, as of March 31, 2024 and December 31, 2023
penghasilan tangguhan pada tanggal 31 Maret 2024 dan 31 amounted to Rp 44,488 million and Rp 40,251 million,
Desember 2023 masing-masing sebesar Rp 44.488 juta dan respectively, and is recorded as other comprehensive
Rp 40.251 juta yang dicatat sebagai penghasilan komprehensif income in the current year (Note 29).
lain tahun berjalan (Catatan 29).
Nilai wajar pada saat perolehan awal atas penyertaan saham The initial fair value of the investment in ALIF amounting
ALIF sebesar Rp 61.100 juta. Nilai wajar penyertaan saham to Rp 61,100 million is based on valuation technique that
ALIF didasarkan pada teknik penilaian yang mencakup input include inputs from business model and contractual cash
berupa model bisnis dan arus kas kontraktual. Kerugian yang flow. The unrealized loss on decrease in value of
belum direalisasi akibat penurunan nilai wajar penyertaan, investment, as of March 31, 2024 and December 31,
pada tanggal 31 Maret 2024 dan 31 Desember 2023 sebesar 2023 amounted to Rp 61,100 million, and is recorded as
Rp 61.100 juta yang dicatat sebagai penghasilan komprehensif other comprehensive income in the current year (Note
lain tahun berjalan (Catatan 29). 29).
Pada tanggal 31 Maret 2024 dan 31 Desember 2023 tidak On March 31, 2024 and December 31, 2023, there is no
terdapat penyertaan dalam bentuk saham yang dijaminkan investment in shares of stocks that serve as collateral to
oleh Grup. the Group.
Berdasarkan Keputusan Rapat Umum Luar Biasa Pemegang Based on the Minutes of Extraordinary Meeting of the
Saham PT Laksayudha Abadi sebagaimana yang tercantum Shareholders of PT Laksayudha Abadi as stated in the
dalam akta No. 69 tanggal 22 Mei 2017 dari notaris Vincent Notarial Deed No. 69 dated May 22, 2017 of Vincent
Sugeng Fajar, S.H. M.Kn, Perusahaan telah mengakuisisi Sugeng Fajar, S.H. M.Kn, the Company acquired 36%
36% saham PT Laksayudha Abadi dengan mengkonversi equity interest in PT Laksayudha Abadi with conversion of
piutang yang dimilikinya sebesar Rp 63.422. its receivable from PT Laksayudha Abadi amounting to Rp
63,422.
Pada tanggal pelaporan, manajemen Grup tidak membentuk As of the reporting date, management of the Group has not
penyisihan penurunan nilai atas investasi pada entitas provided provision for impairment losses of investment in
asosiasi karena manajemen berkeyakinan bahwa tidak associate, as the management believes that there is no
terdapat bukti objektif penurunan nilai. objective evidence of impairment.
133
Page 137
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. ASET TETAP 17. FIXED ASSETS
Akun ini terdiri dari: This account consists of:
31 Maret 2024/
March 31, 2024
Surplus (Defisit) Saldo
Saldo Awal / Revaluasi / Akhir /
Beginning Penambahan / Pengurangan / Reklasifikasi/ Revaluation Ending
Balance Additions Deductions Reclassification Surplus (Deficit) Balance
Biaya Acquisition
perolehan cost
Model At revaluation
revaluasi: model:
Tanah 5.933.322 - - (82.609) - 5.850.713 Land
Bangunan 3.530.936 1.914 1.242 (110.330) - 3.421.278 Buildings
Kendaraan 220.855 3.243 5.562 - - 218.536 Vehicles
Peralatan Office
kantor 831.267 46.382 47 - - 877.602 equipment
Aset tetap
yang akan
digunakan 30.049 4.866 - (17.894) - 17.021 Unused fixed asset
Model biaya: At cost model:
Kendaraan 10.877 - - - - 10.877 Vehicles
Mesin Office
kantor 40.917 308 17 - - 41.208 machines
Perabot Furniture
kantor 3.575 - - - - 3.575 and fixtures
Peralatan Office
kantor 388 - - - - 388 equipment
Aset hak-guna Right-of-use assets
Tanah 40.141 - 6.901 - - 33.240 Land
Ruangan 173.198 45.797 12.424 - - 206.571 Rooms
Kendaraan 10.019 1.440 2.109 - - 9.350 Vehicles
Bangunan 25.719 - 53 - - 25.666 Buildings
Lainnya 5.925 1375 - - - 7.300 Others
Sub-total 10.857.188 105.325 28.355 (210.833) - 10.723.325 Sub-total
Akumulasi Accumulated
penyusutan depreciation
Model At revaluation
revaluasi: model:
Bangunan 286.770 35.056 1.242 (8.923) - 311.661 Buildings
Kendaraan 50.461 9.370 1.894 - - 57.937 Vehicles
Peralatan Office
kantor 154.576 37.918 16 - - 192.478 equipment
Model biaya: At cost model:
Akumulasi Accumulated
penyusutan depreciation
Kendaraan 4.964 292 - - - 5.256 Vehicles
Mesin Office
kantor 30.683 1.107 15 - - 31.775 machines
Perabot Furniture and
kantor 2.923 48 - - - 2.971 fixtures
Peralatan Office
kantor 382 2 - - - 384 equipment
Aset hak-guna Right-of-use assets
Tanah 19.233 1.961 6.901 - - 14.293 Land
Ruangan 82.907 23.722 12.460 - - 94.169 Rooms
Kendaraan 3.599 1.709 2.110 - - 3.198 Vehicles
Bangunan 20.197 1.180 - - - 21.377 Buildings
Lainnya 1.381 411 - - - 1.792 Others
Sub-total 658.076 112.776 24.638 (8.923) - 737.291 Sub-total
Nilai Buku Net Book
Neto 10.199.112 9.986.034 Value
134
Page 138
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. ASET TETAP (lanjutan) 17. FIXED ASSETS (continued)
Akun ini terdiri dari: This account consists of:
2023
Surplus (Defisit) Saldo
Saldo Awal / Revaluasi / Akhir /
Beginning Penambahan / Pengurangan / Reklasifikasi/ Revaluation Ending
Balance Additions Deductions Reclassification Surplus (Deficit) Balance
Biaya Acquisition
perolehan cost
Model At revaluation
revaluasi: model:
Tanah 5.928.027 1.870 - (1.504) 4.929 5.933.322 Land
Bangunan 3.521.293 8.924 6.875 6.120 1.474 3.530.936 Buildings
Kendaraan 209.889 16.315 5.349 - - 220.855 Vehicles
Peralatan Office
kantor 713.714 130.180 12.627 - - 831.267 equipment
Aset tetap
yang akan
digunakan 33.587 2.646 - (6.184) - 30.049 Unused fixed asset
Model biaya: At cost model:
Kendaraan 10.848 1.415 1.386 - - 10.877 Vehicles
Mesin Office
kantor 40.647 2.445 2.175 - - 40.917 machines
Perabot Furniture
kantor 3.060 763 248 - - 3.575 and fixtures
Peralatan Office
kantor 388 - - - - 388 equipment
Aset hak-guna Right-of-use assets
Tanah 52.191 - 15.409 3.359 - 40.141 Land
Ruangan 162.354 79.102 68.258 - - 173.198 Rooms
Kendaraan 7.572 4.130 1.683 - - 10.019 Vehicles
Bangunan 23.573 2.146 - - - 25.719 Buildings
Lainnya 5.925 - - - - 5.925 Others
Sub-total 10.713.068 249.936 114.010 1.791 6.403 10.857.188 Sub-total
Akumulasi Accumulated
penyusutan depreciation
Model At revaluation
revaluasi: model:
Bangunan 155.605 142.121 2.693 - (8.263) 286.770 Buildings
Kendaraan 15.214 36.921 1.674 - - 50.461 Vehicles
Peralatan Office
kantor 30.579 132.329 8.332 - - 154.576 equipment
Model biaya: At cost model:
Akumulasi Accumulated
penyusutan depreciation
Kendaraan 4.318 1.158 512 - - 4.964 Vehicles
Mesin Office
kantor 28.710 4.122 2.149 - - 30.683 machines
Perabot Furniture and
kantor 3.024 147 248 - - 2.923 fixtures
Peralatan Office
kantor 368 14 - - - 382 equipment
Aset hak-guna Right-of-use assets
Tanah 15.637 19.005 15.409 - - 19.233 Land
Ruangan 63.566 80.037 60.696 - - 82.907 Rooms
Kendaraan 1.697 3.519 1.617 - - 3.599 Vehicles
Bangunan 15.130 5.067 - - - 20.197 Buildings
Lainnya 196 1.185 - - - 1.381 Others
Sub-total 334.044 425.625 93.330 - (8.263) 658.076 Sub-total
Nilai Buku Net Book
Neto 10.379.024 10.199.112 Value
135
Page 139
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. ASET TETAP (lanjutan) 17. FIXED ASSETS (continued)
10.
Pada tahun 2023, CFI membebankan aset tetap In 2023, CFI charge the premises and
dengan harga perolehan di bawah Rp 5 juta ke beban equipment with acquisition cost below Rp 5
umum dan administrasi pada pos peralatan dan million to general and adminstration expenses
perlengkapan kantor sebesar Rp 3.976 juta. in office supplies and stationeries expense
post amounted to Rp 3,976 million.
Pada tahun 2024 dan 2023, nilai buku aset tetap yang In 2024 and 2023, the book value of premises
dihapus Bank masing-masing adalah sebesar nihil dan and equipment owned by the Bank has been
Rp 4.182 juta, yang dibebankan pada beban written of amounting to nil and Rp 4,182
operasional lainnya. million, respectively, and has been recognized
in other operating expense.
Nilai wajar tanah ditentukan berdasarkan tiga metode, The fair value of the land and buildings were
yaitu pendekatan pasar yang dapat dibandingkan yang determined using three methods, which are
mencerminkan harga transaksi terkini untuk properti based on the market comparable approach
serupa, pendekatan pendapatan dengan metode that reflects recent transaction prices for
Gross Income Multiplier (GIM) yang menggunakan similar properties, income approach with
rasio harga sewa dan harga jual dari data pasar untuk Gross Income Multiplier (GIM) method that
memperoleh indikasi nilai pasar dari obyek yang dinilai, used the ratio rental price and sales price of
dan pendekatan biaya yang menggunakan nilai pasar the market data to obtain the indicative market
yang dapat dibandingkan untuk penilaian tanah dan value of valuation object and cost approach
metode biaya reproduksi baru pada tanggal penilaian which used the market price of comparable for
setelah dikurangi dgan penyusutan untuk penilaian land valuation and used the cost of
bangunan. reproduction new on the valuation date,
adjusted by obsolescence for the valuation of
buildings.
Ringkasan Penilai Independen adalah sebagai berikut: The summary of the Independent Appraiser
are as follows:
Rekan Penanggung Revaluasi/
Penilai Independen/ Jaw ab/ Tanggal Laporan/ Metode Penilaian/ Revaluation Effective
Independent Appraiser Partner In-charge Report Date Appraisal Method Date
KJPP Nirboyo Adiputro, Dew i Apriyanti & Rekan Drs. Nirboyo Adiputro, 17 Desember/ Pasar, pendapatan 30 September/
MAPPI (Cert.) December 17, 2021 dan biaya/Market, September 30, 2021
income and cost
KJPP Nirboyo Adiputro, Dew i Apriyanti & Rekan Drs. Nirboyo Adiputro, 28 Desember/ Pasar, pendapatan 31 Desember/
MAPPI (Cert.) December 28, 2021 dan biaya/Market, December 31, 2021
income and cost
KJPP Jimmy Prasetyo & Rekan Audrey Angelina, 20 Desember/ Pasar dan biaya/Market 31 Desember/
M.Bus., MAPPI (Cert.) December 20, 2021 and cost December 31, 2021
KJPP Sapto Kasmodiard & Rekan Sapto Haji, S.E., 17 Desember/ Pasar dan biaya/Market 31 Desember/
M.Ec.Dev., MAPPI December 17, 2021 and cost December 31, 2021
(Cert.)
KJPP Nirboyo Adiputro, Dew i Apriyanti & Rekan Drs. Nirboyo Adiputro, 15 Desember/ Pasar dan biaya/Market 30 September/
MAPPI (Cert.) December 15, 2022 and cost September 30, 2022
KJPP Jimmy Prasetyo & Rekan Audrey Angelina, 30 Desember/ Pasar dan biaya/Market 18 November/
M.Bus., MAPPI (Cert.) December 30, 2022 and cost November 18, 2022
KJPP Jimmy Prasetyo & Rekan Audrey Angelina, 30 Desember/ Pasar dan biaya/Market 15 November/
M.Bus., MAPPI (Cert.) December 30, 2023 and cost November 15, 2023
KJPP Sapto Kasmodiard & Rekan Sapto Haji, S.E., 30 Desember/ Pasar dan biaya/Market 30 Desember/
M.Ec.Dev., MAPPI December 30, 2023 and cost December 30, 2023
(Cert.)
136
Page 140
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. ASET TETAP (lanjutan) 17. FIXED ASSETS (continued)
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As of March 31, 2024 and December 31, 2023,
selisih lebih nilai wajar aset dengan nilai tercatat dikurangi the difference between the fair value and carrying
dengan pajak penghasilan masing-masing adalah sebesar amount of the assets net of tax amounting to Rp
Rp 7.026 juta dan Rp 18.065 juta, dibukukan dalam 7,026 million and Rp 18,065 million, respectively,
penghasilan komprehensif lain dan terakumulasi dalam is recorded in other comprehensive income and
ekuitas pada akun “Surplus Revaluasi Aset Tetap” accumulated in equity as “Revaluation of
premises and equipment”
Jika aset tetap dicatat menggunakan model biaya, nilai
tercatatnya adalah sebagai berikut: If the premises and equipment are measured
using the cost model, the carrying amount would
be as follows:
31 Maret/ March 31, 2024 31 Desember/ December 31, 2023
Akumulasi Akumulasi
Biay a peny usutan/ Biay a peny usutan/
perolehan/ Accumulated Jumlah/ perolehan/ Accumulated Jumlah/
Cost depreciation Total Cost depreciation Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million Rp Million
Tanah 1.091.086 - 1.091.086 1.109.257 - 1.109.257 Land
Bangunan 2.390.071 1.692.126 697.945 2.478.303 1.714.135 764.168 Building
Kendaraan bermotor 294.323 205.503 88.820 297.965 202.306 95.659 Motor v ehicle
Inv entaris kantor 1.827.502 1.573.960 253.542 1.781.167 1.545.762 235.405 Furnitures and f ixtures
Jumlah 5.602.982 3.471.589 2.131.393 5.666.692 3.462.203 2.204.489 Total
PT BPI memiliki beberapa bidang tanah yang berdiri di atas tanah PT BPI owns several pieces of land with Building
Hak Guna Bangunan (HGB) berjangka waktu 30 (tiga puluh tahun) Use Right (HGB) for (thirty) years expiring up to
yang akan jatuh tempo sampai dengan 2052. PT BPI memiliki 2052. PT BPI owns several buildings with Strata
beberapa bangunan dengan hak legal berupa Hak Milik atas Satuan Title Ownership Right (HMASRS) for 20 (twenty)
Rumah Susun (HMASRS) yang berjangka waktu 20 (dua puluh) years expriring in 2041. Management believes that
tahun yang akan jatuh tempo sampai dengan 2041. Manajemen there will be no difficulty in the extension of the land
berpendapat tidak terdapat masalah dengan perpanjangan hak atas rights since all the land are acquired legally and
tanah tersebut karena seluruh tanah diperoleh secara sah dan supported by sufficient evidence of ownership.
didukung dengan bukti pemilikan yang memadai.
PT BPI memiliki beberapa bidang tanah yang berdiri di atas tanah PT BPI owns several pieces of land upon Land
Hak Pengelolaan Lahan (HPL), dengan sertifikatnya Hak Guna Management Right (HPL), which the certificates of
Bangunan (HGB) berjangka waktu 30 (tiga puluh) tahun yang akan Building Use Right (HGB) are valid for 30 (thirty)
jatuh tempo sampai dengan 2039. Tanah ini disusutkan sepanjang years expiring up to 2039. These land are
masa berlaku sertifikat hak guna bangunannya. Manajemen depreciated over the period of their Building Use
berpendapat tidak terdapat masalah dengan perpanjangan hak atas Right (HGB). Management believes that there will
tanah tersebut karena seluruh tanah diperoleh secara sah dan be no difficulty in the extension of the land rights
didukung dengan bukti pemilikan yang memadai. since all the land are acquired legally and
supported by sufficient evidence of ownership.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, terdapat tanah As of March 31, 2024 and December 31, 2023, land
dan bangunan milik PT BPI dengan nilai buku masing-masing and buildings owned by the PT BPI with net book
sebesar Rp 28.434 juta dan Rp 33.305 juta yang masih dalam proses value amounting to Rp 28,434 million and Rp
balik nama atau atas nama pihak lain. 33,305 million, are still in process of transferring the
name of the owner or are still under other parties’
name.
137
Page 141
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. ASET TETAP (lanjutan) 17. FIXED ASSETS (continued)
Manajemen berpendapat bahwa nilai tercatat semua aset Management believes that the carrying amount of
tetap masih lebih rendah dari pada nilai yang dapat premises and equipment is lower than the recoverable
dipulihkan, oleh karena itu tidak diperlukan penurunan nilai value, as such there is no impairment in value of
aset tetap. premises and equipment.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023 tidak On March 31, 2024 and December 31, 2023, there is no
terdapat aset tetap yang dijaminkan oleh Grup. premises and equipment that serve as collateral to the
Group.
Aset tetap kecuali tanah telah diasuransikan terhadap risiko Premises and equipment, except for land, are insured
kebakaran, kecurian dan risiko lainnya kepada PT Asuransi against fire, theft and other possible risks with
Multi Artha Guna (AMAG), PT Asuransi Central Asia dan PT Asuransi Multi Artha Guna (AMAG), PT Asuransi
China Taiping Insurance (Singapore) Pte. Ltd, seluruhnya Central Asia and China Taiping Insurance (Singapore)
merupakan pihak ketiga, dengan jumlah pertanggungan Pte. Ltd, third parties, with coverage amount of
sebesar Rp 6.028.752 juta dan SGD 280.000 pada tanggal 31 Rp 6,028,752 million and SGD 280,000 as of March 31,
Maret 2024 dan Rp 5.983.388 juta dan SGD 280.000 pada 2024 and Rp 5,983,388 million and
tanggal 31 Desember 2023. Manajemen berpendapat bahwa SGD 280,000 as of December 31, 2023. Management
nilai pertanggungan tersebut cukup untuk menutupi believes that the insurance coverage is adequate to cover
kemungkinan kerugian atas aset yang dipertanggungkan. possible losses on the assets insured.
Aset hak guna Right-of-use assets
Grup menyewa beberapa aset termasuk bangunan, The Group leases several assets including building,
kendaraan bermotor, dan peralatan lainnya dengan masa motor vehicles, and other equipment with an average
sewa rata-rata adalah 5 tahun. lease periode of 5 years.
Jumlah yang diakui ke laba rugi pada tanggal The amount recognized in profit or loss for the period
31 Maret 2024 dan 31 Desember 2023 yang timbul dari sewa ended December 31, 2023 and 2022 arising from leases,
adalah beban penyusutan aset-hak-guna sebesar Rp 27.803 are depreciation expense of right-of-use assets
juta dan Rp 103.746 juta yang diakui sebagai penyusutan dan amounting to Rp 27,803 million and Rp 103,746 million
amortisasi pada Catatan 40, dan beban bunga atas liabilitas which is recognized as depreciation and amortization in
sewa sebesar Rp 1.165 juta dan Rp 4.662 juta yang dicatat Note 40, and interest expense on lease liabilities
sebagai beban bunga atas liabilitas sewa pada amounting to Rp 1,165 million and Rp 4,662 million which
is recorded as interest expense on lease liability on
138
Page 142
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. ASET TAKBERWUJUD 18. INTANGIBLE ASSETS
Akun ini terdiri dari: This account consists of:
31 Maret 2024/ 31 Desember 2023/
March 31, 2024 December 31,2023
Biaya perolehan Costs
Awal tahun 869.025 738.154 Beginning of the year
Penambahan tahun berjalan 29.202 142.099 Addition during the year
Penghapusan tahun berjalan - 666 - 11.228 Disposals during the year
Akhir tahun 897.561 869.025 End of the year
Akumulasi amortisasi Accumulated amortization
Awal tahun - 346.543 - 312.180 Beginning of the year
Amortisasi tahun berjalan - 12.371 - 45.590 Amortization during the year
Penghapusan tahun berjalan 666 11.227 Disposals during the year
Akhir tahun - 358.248 - 346.543 End of the year
Total tercatat 539.313 522.482 Carrying value
19. ASET LAIN-LAIN 19. OTHER ASSETS
Akun ini terdiri dari: This account consists of:
31
31 Maret/
Desember/
March 31,
December
2024
31, 2023
Pihak ketiga Third parties
Agunan yang diambil alih 3.293.428 3.181.406 Foreclosed collaterals
Aset tetap yang tidak Idle
digunakan 934.499 735.601 properties
Pendapatan yang masih Accrued income
akan diterima receivables
Kredit 583.914 597.236 Loans
Efek-efek 689.985 548.145 Securities
Penempatan pada BI Placement with BI and other
dan Bank lain 12.699 16.223 bank s
Uang muka Advances
Pembelian aset tetap 15.398 31.017 Purchases of fixed assets
Pihak ketiga 18.821 30.834 Third parties
Pendirian cabang 9.586 6.664 New branches
Biaya pengembangan System development
sistem 2.319 2.521 cost
Jaminan sewa 366 385 Rent deposits
Piutang lain-lain 408.433 391.544 Other receivables
Lain-lain 2.440.101 2.162.754 Others
Sub-total 8.409.549 7.704.330 Sub-total
Pihak berelasi Related parties
Jaminan sewa 3.278 3.269 Rent deposits
Total 8.412.827 7.707.599 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (364.810) (365.811) losses
Bersih 8.048.017 7.341.788 Net
139
Page 143
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
\
19. ASET LAIN-LAIN (lanjutan) 19. OTHER ASSETS (continued)
Agunan yang Diambil Alih Foreclosed Properties
Agunan yang diambil alih merupakan jaminan kredit dan Foreclosed properties represent collaterals on loan
pembiayaan konsumen dalam bentuk tanah, bangunan and consumer financing collaterals in the form of
dan kendaraan yang telah diambil alih oleh Grup. land, buildings and vehicles that have been
foreclosed by the Group.
Untuk memenuhi Peraturan Otoritas Jasa Keuangan No. The Bank has taken actions for the resolution of
14/15/PBI/2012 tanggal 24 Oktober 2012, Bank telah foreclosed properties as required by Financial
melakukan upaya penyelesaian atas agunan yang Services Authority No. 14/15/PBI/2012, dated
diambil alih, antara lain melalui penjualan. October 24, 2012, among others through sales.
Mutasi cadangan kerugian penurunan nilai agunan yang The changes in the allowance for impairment losses
diambil alih adalah sebagai berikut: on foreclosed collateral are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Saldo aw al periode 296,595 308,277 Balance at the beginning of the period
Penyisihan (pemulihan) periode berjalan 12 (11,682) Provision (recovery) during the period
Saldo akhir periode 296,607 296,595 Balance at the end of the period
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for
penurunan nilai agunan yang diambil alih adalah cukup impairment losses on foreclosed collateral is
untuk menutupi kerugian yang mungkin timbul. adequate to cover potential losses.
Pendapatan yang Masih Akan Diterima Accrued Income Receivables
Merupakan bunga yang masih akan diterima atas This account represents interest receivables on
penempatan pada Bank Indonesia dan bank lain, efek- placement with Bank Indonesia and other banks,
efek dan kredit setelah dikurangi penyisihan penurunan securities and loans minus impairment and cash
nilai dan tagihan atas dividen tunai dari penyertaan dividend receivables from investment in shares of
saham senilai Rp 5.145 juta dan 5.086 juta pada tanggal stock amounting to Rp 5,145 million and Rp 5,086
31 Maret 2024 dan 31 Desember 2023. million as of March 31, 2024 and December 31, 2023.
Mutasi cadangan kerugian penurunan nilai pendapatan The changes in the allowance for the impairment
bunga yang masih akan diterima adalah sebagai losses on accrued interest receivables are as follows:
berikut:
31M aret/ 31Desember/
M arch 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp M illio n Rp M illio n
Saldo awal perio de 5,086 5,840 B alance at the beginning o f the perio d
P enyisihan (pemulihan) perio de berjalan 51 (737) P ro visio n (reco very) during the perio d
Selisih kurs 8 (17) Differences in exchange rate
Saldo akhir perio de 5,145 5,086 B alance at the end o f the perio d
140
Page 144
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. ASET LAIN-LAIN (lanjutan) 19. OTHER ASSETS (continued)
Jumlah piutang lain-lain pada tanggal 31 Maret 2024 Other receivables as of March 31, 2024 and
dan 31 Desember 2023 terdiri dari CFI dengan December 31, 2023 represents CFI with details
perincian berikut: as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Piutang dalam proses penyelesaian 341,324 345,144 Receivables in settlement process
Lain-lain 67,109 46,400 Others
Jumlah 408,433 391,544 Total
Cadangan kerugian penurunan nilai (63,058) (64,130) Allow ance f or impairment loss
Bersih 345,375 327,414 Net
Piutang dalam proses penyelesaian dinyatakan Receivable in settlement process stated at
berdasarkan nilai realisasi bersih yaitu nilai tercatat net realizable value which is lower of carrying
atau pokok piutang pembiayaan dikurangi amount or principal amount minus impairment
penyisihan penurunan nilai pasar. of market value.
Piutang pembiayaan yang tercatat direklasifikasikan Finance receivable are reclassified as receivable in
menjadi piutang dalam proses penyelesaian ketika the process when the collateral can be used to settle
jaminan dapat digunakan untuk memenuhi receivable from customer after going through the
kewajiban konsumen setelah melalui proses yang process stipulated in financing agreement.
ditetapkan dalam perjanjian pembiayaan. Dalam hal Particularly factoring receivable reclassified to
piutang pembiayaan khususnya untuk anjak piutang receivable in the process of settlement when
reklasifikasi menjadi piutang dalam proses mortgage rights from additional collateral is used to
penyelesaian ketika Hak Tanggungan jaminan fulfill customers obligation through the process
tambahan digunakan untuk memenuhi kewajiban stipulated in financing receivable.
konsumen setelah melalui proses yang ditetapkan
dalam perjanjian pembiayaan.
Mutasi cadangan kerugian penurunan nilai pada The changes in the allowance for impairment losses
tanggal 31 Maret 2024 dan 31 Desember 2023 as of March 31, 2024 and December 31, 2023 are as
adalah sebagai berikut: follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Saldo aw al periode 64,130 55,849 Balance at the beginning of the period
Penyisihan periode berjalan 16,483 51,688 Provision for the period
Penghapusan (17,555) (43,407) Write-of f
Saldo akhir periode 63,058 64,130 Balance at the end of the period
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for
penurunan nilai piutang dalam proses penyelesaian impairment losses on receivable in settlement
adalah cukup untuk menutupi kerugian yang process is adequate to cover potential losses.
mungkin timbul.
141
Page 145
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. ASET LAIN-LAIN (lanjutan) 19. OTHER ASSETS (continued)
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Pihak berelasi Related parties
Bank Bank
Diukur pada biaya perolehan diamortisasi Measured at amortized cost
Pendapatan yang masih akan diterima Accrued interest receivables
Kredit 16.876 7.717 Loans
Pihak ketiga Third parties
Bank Bank
Diukur pada biaya perolehan diamortisasi Measured at amortized cost
Pendapatan yang masih akan diterima Accrued interest receivables
Kredit 567.038 589.519 Loans
Efek-efek 100.047 81.688 Securities
Penempatan pada BI dan Bank lain 12.699 16.223 Placement with BI and other banks
Diukur pada nilai wajar melalui penghasilan Measured at value through other
komprehensif lain comprehensive income
Pendapatan yang masih akan diterima Accrued interest receivables
Efek-efek 449.917 351.342 Securities
Diukur pada nilai wajar melalui laba rugi Measured at fair value through profit or loss
Pendapatan yang masih akan diterima Accrued interest receivables
Efek-efek 140.021 115.115 Securities
Sub jumlah 1.286.598 1.161.604 Subtotal
Entitas anak Subsidiary
Diukur pada biaya perolehan diamortisasi Measured at amortized cost
Pendapatan yang masih akan diterima Accrued interest receivables
Efek-efek 20.200 46.325 Securities
Kredit 51.511 38.048 Loans
Penempatan pada BI dan Bank lain 350 821 Placement with BI and other banks
Piutang lain 408.433 391.544 Other receivables
Setoran jaminan 5.971 5.935 Security deposits
Subjumlah 486.465 482.673 Subtotal
Jumlah Aset Keuangan Lainnya 1.773.063 1.644.277 Total Other Financial Assets
Cadangan kerugian penurunan nilai - Allowance for impairment losses -
aset keuangan lainnya -68.203 -69.216 other financial assets
Jumlah Aset Keuangan Lainnya - Bersih 1.704.860 1.575.061 Total Other Financial Assets - Net
142
Page 146
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. SIMPANAN 20. DEPOSITS
Simpanan memiliki suku bunga tetap maupun mengambang, Deposits are arranged at both fixed and floating interest
sehingga Grup terpapar risiko suku bunga atas nilai wajar rate, thus exposing the Group to fair value interest rate
(fair value interest rate risk) dan risiko suku bunga atas arus risk and cash flow interest rate risk.
kas (cash flow interest rate risk).
31 Maret/ March 31, 2024
Pihak berelasi/ Pihak ketiga/ Jumlah/
Related parties Third parties Total
Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million
Bank The Bank
Giro 75.447 11.058.140 11.133.587 Demand deposits
Tabungan 506.049 50.338.293 50.844.342 Savings deposits
Deposito berjangka 616.365 66.974.843 67.591.208 Time deposits
Sub Jumlah 1.197.861 128.371.276 129.569.137 Sub Total
Entitas Anak Subsidiary
Giro Wadiah - 367.339 367.339 Wadiah demand deposits
Tabungan Wadiah - 1.315.899 1.315.899 Wadiah savings deposits
Sub Jumlah - 1.683.238 1.683.238 Sub Total
Jumlah 1.197.861 130.054.514 131.252.375 Total
31 Desember/ December 31, 2023
Pihak berelasi/ Pihak ketiga/ Jumlah/
Related parties Third parties Total
Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million
Bank The Bank
Giro 64.942 11.535.347 11.600.289 Demand deposits
Tabungan 562.937 50.571.593 51.134.530 Savings deposits
Deposito berjangka 628.722 68.986.654 69.615.376 Time deposits
Sub Jumlah 1.256.601 131.093.594 132.350.195 Sub Total
Entitas Anak Subsidiary
Giro Wadiah - 289.238 289.238 Wadiah demand deposits
Tabungan Wadiah - 2.228.720 2.228.720 Wadiah savings deposits
Sub Jumlah - 2.517.958 2.517.958 Sub Total
Jumlah 1.256.601 133.611.552 134.868.153 Total
143
Page 147
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. SIMPANAN (lanjutan) 20. DEPOSITS (continued)
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Simpanan Deposits
Giro 11.500.926 11.889.527 Demand deposits
Tabungan 52.160.241 53.363.250 Savings deposits
Deposito berjangka 67.591.208 69.615.376 Time deposits
Jumlah 131.252.375 134.868.153 Total
Beban bunga yang masih harus dibayar Accrued interest payable
(Catatan 26) (Note 26)
Giro 375 367 Demand deposits
Tabungan 2.745 2.721 Savings deposits
Deposito berjangka 172.141 178.678 Time deposits
Sub jumlah 175.261 181.766 Sub Total
Jumlah 131.427.636 135.049.919 Total
a. Giro terdiri atas: a. Demand deposits consist of:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Pihak berelasi Related parties
Bank The Bank
Rupiah 129,928 127,313 Rupiah
Dollar Amerika Serikat 65,231 58,719 United States Dollar
Lainnya 35 37 Others
Sub Jumlah 195,194 186,069 Sub Total
Pihak ketiga Third parties
Bank The Bank
Rupiah 8,489,554 8,602,973 Rupiah
Dollar Amerika Serikat 2,152,224 2,468,435 United States Dollar
Lainnya (masing-masing
di baw ah 5%) 416,362 463,939 Others (below 5% each)
Sub Jumlah 11,058,140 11,535,347 Sub Total
Entitas Anak Subsidiary
Rupiah 364,469 286,158 Rupiah
Dollar Amerika Serikat 2,870 3,080 United States Dollar
Sub Jumlah 367,339 289,238 Sub Total
Jumlah 11,620,673 12,010,654 Total
Tingkat bunga ef ektif rata-rata Average annual effective
per tahun interest rate
Rupiah 1.51% 1.46% Rupiah
Valuta asing 0.09% 0.08% Foreign currencies
Tingkat bonus rata-rata per tahun 2.06% 0.80% Average bonus rate per annum
Jumlah giro yang diblokir dan dijadikan jaminan kredit pada As of March 31, 2024 and December 31, 2023,
tanggal 31 Maret 2024 dan 31 Desember 2023 masing-masing demand deposits which are earmarked and pledged
sebesar Rp 29.123 juta dan Rp 16.025 juta. as loan collateral amounted to Rp 29,123 million and
Rp 16,025 million, respectively.
144
Page 148
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. SIMPANAN (lanjutan) 20. DEPOSITS (continued)
b. Tabungan terdiri atas: b. Savings deposits consist of:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Rupiah Rupiah
Bank The Bank
Tabungan Panin 37,391,972 37,699,948 Panin Saving Deposits
Tabungan Panin Super Prize 3,955,977 3,930,147 Panin Super Prize Saving Deposits
Tabungan Bisnis Panin 630,082 610,769 Bisnis Panin Saving Deposits
Lainnya (masing-masing di baw ah 5%) 2,118,629 2,045,706 Others (below 5% each)
Sub Jumlah 44,096,660 44,286,570 Sub Total
Entitas Anak Subsidiary
Tabungan Wadiah 1,315,899 2,228,720 Wadiah Saving Deposit
Sub Jumlah - Rupiah 45,412,559 46,515,290 Sub Total - Rupiah
Valuta asing Foreign currencies
Bank The Bank
Tabungan Pan Dollar Pan Dollar Saving Deposits
Dollar Amerika Serikat 4,580,946 4,798,581 United States Dollar
Dollar Australia 942,165 911,807 Australian Dollar
Dollar Singapura 508,761 497,861 Singapore Dollar
Lainnya (masing-masing
dibaw ah 5%) 715,810 639,711 Others (below 5% each)
Sub Jumlah - valuta asing 6,747,682 6,847,960 Sub Total - foreign currencies
Jumlah 52,160,241 53,363,250 Total
Tingkat bunga efektif rata-rata Average annual eff ective
per tahun interest rates
Rupiah 0.70% 0.72% Rupiah
Valuta asing 0.12% 0.12% Foreign currencies
Tingkat bonus rata-rata per tahun 5.56% 5.02% Average bonus rate per annum
Jumlah tabungan yang diblokir dan dijadikan jaminan As of March 31, 2024 and December 31, 2023, blocked
kredit pada tanggal 31 Maret 2024 dan 31 Desember savings deposits which pledged as loan collateral are
2023 masing-masing sebesar amounted to Rp 264,599 million and Rp 266,479 million,
Rp 264.599 juta dan Rp 266.479 juta. respectively.
145
Page 149
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. SIMPANAN (lanjutan) 20. DEPOSITS (continued)
c. Deposito berjangka terdiri atas: c. Time deposits consist of:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Pihak berelasi Related parties
Bank The Bank
Rupiah 528,317 642,930 Rupiah
Dollar Amerika Serikat 85,370 83,329 United States Dollar
Lainnya (masing-masing
di baw ah 5%) 2,678 2,664 Other (below 5% each)
Sub Jumlah 616,365 728,923 Sub Total
Pihak ketiga Third parties
Bank The Bank
Rupiah 64,717,673 66,820,644 Rupiah
Dollar Amerika Serikat 2,148,394 2,060,553 United States Dollar
Lainnya (masing-masing
di baw ah 5%) 108,776 105,457 Others (below 5% each)
Sub Jumlah 66,974,843 68,986,654 Sub Total
Jumlah 67,591,208 69,715,577 Total
Tingkat bunga efektif rata-rata Average annual eff ective
per tahun interest rates
Rupiah 4.38% 4.23% Rupiah
Valuta asing 0.34% 0.17% Foreign currencies
Klasifikasi deposito berjangka berdasarkan Time deposits classified based on the term
periode adalah sebagai berikut: are as follows:
31M aret/ M arch 31, 2024 31Desember/ December 31, 2023
Valuta Valuta
asing/ asing/
Fo reign Jumlah/ Fo reign Jumlah/
Rupiah currencies To tal Rupiah currencies To tal
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp M illio n Rp M illio n Rp M illio n Rp M illio n Rp M illio n Rp M illio n
1bulan 40,391,074 1,765,872 42,156,946 42,742,665 1,690,720 44,433,385 1mo nth
3 bulan 15,016,327 261,399 15,277,726 14,608,486 228,794 14,837,280 3 mo nths
6 bulan 4,184,716 264,221 4,448,937 4,411,048 275,514 4,686,562 6 mo nths
12 bulan 4,974,029 53,726 5,027,755 4,904,782 56,975 4,961,757 12 mo nths
Lebih dari 12 bulan 679,844 - 679,844 796,593 - 796,593 M o re than 12 mo nths
Jumlah 65,245,990 2,345,218 67,591,208 67,463,574 2,252,003 69,715,577 To tal
Jumlah deposito berjangka yang diblokir dan As of March 31, 2024 and December 31,
dijadikan jaminan kredit pada tanggal 2023, blocked time deposits which pledged
31 Maret 2024 dan 31 Desember 2023 masing- as loan collateral are amounted to Rp
masing sebesar Rp 5.134.952 juta dan 5,134,952 million and Rp 5,255,833 million,
Rp 5.255.833 juta. respectively.
146
Page 150
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. SIMPANAN DARI BANK LAIN 21. DEPOSITS FROM OTHER BANKS
Simpanan dari bank lain memiliki suku bunga tetap maupun Deposits from other banks are arranged at both fixed and
mengambang, sehingga Grup terpapar risiko suku bunga floating interest rate, thus exposing the Group to fair
atas nilai wajar (fair value interest rate risk) dan risiko suku value interest rate risk and cash flow interest rate risk.
bunga atas arus kas (cash flow interest rate risk).
31 Maret/ March 31, 2024 31 Desember/December 31, 2023
Valuta Valuta
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million Rp Million
Pihak ketiga Third parties
Bank The Bank
Giro 19,507 218 19,725 24,429 212 24,641 Demand deposits
Deposito berjangka 44,124 - 44,124 52,986 - 52,986 Time deposits
Call money 2,835,000 - 2,835,000 950,000 - 950,000 Call money
Sub Jumlah 2,898,631 218 2,898,849 1,027,415 212 1,027,627 Sub Total
Entitas Anak Subsidiary
Wadiah demand
Giro Wadiah 74,722 - 74,722 33,958 - 33,958 deposits
PASBIS 595,621 - 595,621 1,359,143 - 1,359,143 PASBIS
Sub Jumlah 670,343 - 670,343 1,393,101 - 1,393,101 Sub Total
Jumlah 3,568,974 218 3,569,192 2,420,516 212 2,420,728 Total
31 Maret/ March 31, 2024 31 Desember/ December 31, 2023
Valuta asing/ Valuta asing/
Rupiah Foreign currencies Rupiah Foreign currencies
Tingkat bunga efektif Average annual effective
rata- rata per tahun interest rates
Giro 0.25% 0.00% 0.24% 0.00% Demand deposits
Deposito berjangka 4.20% - 3.76% - Time deposits
Call money 6.26% - 5.81% - Call money
Tingkat bonus rata- rata Average bonus rate per
per tahun per annum
Giro Wadiah 2.06% - 0.80% - Wadiah d emand deposits
PASBIS 6.25% - 6.50% - PASBIS
Tidak terdapat simpanan dari bank lain yang diblokir dan As of March 31, 2024 and December 31, 2023, there is
dijadikan jaminan kredit pada tanggal no blocked deposits from other banks which pledged as
31 Maret 2024 dan 31 Desember 2023. loan collateral.
147
Page 151
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. SIMPANAN DARI BANK LAIN (lanjutan) 21. DEPOSITS FROM OTHER BANKS (continued)
31 Maret/ March 31, 31 Desember/ December 31,
2024 2023
Rupiah Rupiah
Deposito berjangka 29 - 366 hari/ days 30 - 366 hari/ days Time deposits
Call money 6 - 32 hari/ days 14 - 32 hari/ days Call money
PASBIS 7 hari/ days 28 hari/ days PASBIS
Nilai tercatat biaya perolehan diamortisasi dari simpanan dari The carrying amount of deposits from other banks at
bank lain adalah sebagai berikut: amortized cost are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Simpanan Deposits
Giro 94.447 58.599 Demand deposits
Deposito berjangka 44.124 52.986 Time deposits
Call money 2.835.000 950.000 Call money
PASBIS 595.621 1.359.143 PASBIS
Jumlah 3.569.192 2.420.728 Total
Beban bunga yang masih harus dibayar Accrued interest payable
Deposito berjangka 77 100 Time deposits
Call money 3.216 3.545 Call money
PASBIS 517 2.343 PASBIS
Jumlah 3.810 5.988 Total
Jumlah 3.573.002 2.426.716 Total
22. EFEK YANG DIJUAL DENGAN JANJI DIBELI KEMBALI – 22. SECURITIES SOLD WITH AGREEMENTS TO
PIHAK KETIGA REPURCHASE – THIRD PARTIES
Efek yang dijual dengan janji dibeli kembali terdiri dari: The details of securities sold with agreements to repurchase
are as follows:
31 Maret/ March 31, 2024
Nilai pembelian Beban bunga yang
Tanggal jatuh kembali/ belum diamortisasi/
Jangka waktu/ Tanggal mulai/ tempo/ Repurchase Unamortized Nilai tercatat/
Jenis/Type Term Starting date Due date amount interest expense Carrying value
Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million
Bank
Obligasi Pemerintah Indonesia/ 27 Maret/ 3 April/
Indonesian Government Bonds 7 hari/ days March 27, 2024 April 3, 2024 5,276,590 1,834 5,274,756
25 Maret/ 1 April/
Sukuk Negara/ Government Sukuk 7 hari/ days March 25, 2024 April 1, 2024 1,633,872 - 1,633,872
25 Maret/ 1 April/
Sukuk Negara/ Government Sukuk 7 hari/ days March 25, 2024 April 1, 2024 1,133,086 - 1,133,086
25 Maret/ 1 April/
Sukuk Negara/ Government Sukuk 7 hari/ days March 25, 2024 April 1, 2024 1,079,796 - 1,079,796
Obligasi Pemerintah Indonesia/ 28 Maret/ 4 April/
Indonesian Government Bonds 7 hari/ days March 28, 2024 April 4, 2024 960,722 250 960,472
Obligasi Pemerintah Indonesia/ 27 Maret/ 3 April/
Indonesian Government Bonds 7 hari/ days March 27, 2024 April 3, 2024 937,682 324 937,358
25 Maret/ 1 April/
Sukuk Negara/ Government Sukuk 7 hari/ days March 25, 2024 April 1, 2024 719,269 - 719,269
25 Maret/ 1 April/
Sukuk Negara/ Government Sukuk 7 hari/ days March 25, 2024 April 1, 2024 607,520 - 607,520
Jumlah/Total 12,348,537 2,408 12,346,129
148
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. EFEK YANG DIJUAL DENGAN JANJI DIBELI KEMBALI – 22. SECURITIES SOLD WITH AGREEMENTS TO
PIHAK KETIGA (lanjutan) REPURCHASE – THIRD PARTIES (continued)
31 Desember/ December 31, 2023
Nilai pembelian Beban bunga yang
Tanggal jatuh kembali/ belum diamortisasi/
Jangka waktu/ Tanggal mulai/ tempo/ Repurchase Unamortized Nilai tercatat/
Jenis/Type Term Starting date Due date amount interest expense Carrying value
Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million
Bank
Obligasi Pemerintah Indonesia/ 27 Desember/ 3 Januari/
Indonesian Government Bonds 7 hari/days December 27, 2023 January 3, 2024 2,358,435 820 2,357,615
Obligasi Pemerintah Indonesia/ 19 Desember/ 5 Januari/
Indonesian Government Bonds 17 hari/days December 19, 2023 January 5, 2024 1,414,051 990 1,413,061
Obligasi Pemerintah Indonesia/ 13 Desember/ 5 Januari/
Indonesian Government Bonds 23 hari/days December 13, 2023 January 5, 2024 1,225,378 866 1,224,512
Obligasi Pemerintah Indonesia/ 22 Desember/ 10 Januari/
Indonesian Government Bonds 19 hari/days December 22, 2023 January 10, 2024 1,143,876 1,796 1,142,080
Obligasi Pemerintah Indonesia/ 15 Desember/ 3 Januari/
Indonesian Government Bonds 19 hari/days December 15, 2023 January 3, 2024 1,036,010 363 1,035,647
Obligasi Pemerintah Indonesia/ 21 Desember/ 19 Januari/
Indonesian Government Bonds 29 hari/days December 21, 2023 January 19, 2024 473,332 1,589 471,743
Obligasi Pemerintah Indonesia/ 20 Desember/ 19 Januari/
Indonesian Government Bonds 30 hari/days December 20, 2023 January 19, 2024 472,837 1,575 471,262
Obligasi Pemerintah Indonesia/ 13 Desember/ 12 Januari/
Indonesian Government Bonds 30 hari/days December 13, 2023 January 12, 2024 471,992 957 471,035
Obligasi Pemerintah Indonesia/ 8 Desember/ 8 Januari/
Indonesian Government Bonds 31 hari/days December 8, 2023 January 8, 2024 470,474 605 469,869
Obligasi Pemerintah Indonesia/ 11 Desember/ 11 Januari/
Indonesian Government Bonds 31 hari/days December 11, 2023 January 11, 2024 470,235 867 469,368
Obligasi Pemerintah Indonesia/ 27 Desember/ 3 Januari/
Indonesian Government Bonds 7 hari/days December 27, 2023 January 3, 2024 94,346 32 94,314
Obligasi Pemerintah Indonesia/ 28 Desember/ 4 Januari/
Indonesian Government Bonds 7 hari/days December 28, 2023 January 4, 2024 94,330 48 94,282
Obligasi Pemerintah Indonesia/ 27 Desember/ 4 Januari/
Indonesian Government Bonds 8 hari/days December 27, 2023 January 4, 2024 47,181 24 47,157
Jumlah/Total 9,772,477 10,532 9,761,945
23. PINJAMAN YANG DITERIMA – PIHAK KETIGA 23. BORROWINGS – THIRD PARTIES
31 Maret/ March 31, 2024
Tingkat bunga
rata-rata efektif/
Jangka w aktu/ Average effective Jumlah/
Period annual interest rate Total
Rp Juta/
Rp Million
Pihak ketiga Third parties
Rupiah Rupiah
CFI CFI
PT Bank Maybank Indonesia Tbk 3 - 4 tahun/ years 7.25% 376,975 PT Bank Maybank Indonesia Tbk
PT Bank Mandiri Tbk 3 - 4 tahun/ years 7.35% 886,953 PT Bank Mandiri Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jaw a Barat dan Banten Tbk 3 - 4 tahun/ years 7.00% 463,955 Jaw a Barat dan Banten Tbk
PT Bank Danamon Tbk 3 - 4 tahun/ years 7.48% 358,646 PT Bank Danamon Tbk
PT Bank Victoria International Tbk 1 tahun/ year 6.50% 300,000 PT Bank Victoria International Tbk
PT Bank DKI Tbk 4 - 5 tahun/ years 7.51% 268,965 PT Bank DKI Tbk
PT Bank CIMB Niaga Tbk 4 tahun/ years 7.30% 139,367 PT Bank CIMB Niaga Tbk
PT Bank KEB Hana Indonesia 4 tahun/ years 7.28% 222,917 PT Bank KEB Hana Indonesia
PT Bank Central Asia Tbk 3 - 4 tahun/ years 6.71% 130,940 PT Bank Central Asia Tbk
Jumlah 3,148,718 Total
149
Page 153
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. PINJAMAN YANG DITERIMA – PIHAK KETIGA 23. BORROWINGS – THIRD PARTIES (continued)
(lanjutan)
31Desember/ December 31, 2023
Tingkat bunga
rata-rata efektif/
Jangka waktu/ Average effective Jumlah/
P erio d annual interest rate To tal
Rp Juta/
Rp M illio n
P ihak ketiga Third parties
CFI CFI
Rupiah Rupiah
P T B ank M aybank Indo nesia Tbk 3 - 4 tahun/years 7.31% 417,954 P T B ank M aybank Indo nesia Tbk
P T B ank M andiri Tbk 4 tahun/years 7.82% 414,501 P T B ank M andiri Tbk
P T B ank P embangunan Daerah P T B ank P embangunan Daerah
Jawa B arat dan B anten Tbk 3 - 4 tahun/years 6.98% 404,157 Jawa B arat dan B anten Tbk
P T B ank Danamo n Tbk 3 - 4 tahun/years 7.48% 389,896 P T B ank Danamo n Tbk
P T B ank Victo ria Internatio nal Tbk 1tahun/year 6.40% 300,000 P T B ank Victo ria Internatio nal Tbk
P T B ank DKI Tbk 4 - 5 tahun/years 7.46% 287,564 P T B ank DKI Tbk
P T B ank CIM B Niaga Tbk 4 tahun/years 7.30% 234,290 P T B ank CIM B Niaga Tbk
P T B ank KEB Hana Indonesia 4 tahun/years 7.50% 185,417 P T B ank KEB Hana Indo nesia
P T B ank Central A sia Tbk 3 - 4 tahun/years 7.98% 168,969 P T B ank Central A sia Tbk
P T B ank OCB C NISP Tbk 3 - 4 tahun/years 8.75% 625 P T B ank OCB C NISP Tbk
Jumlah 2,803,373 Total
Nilai tercatat biaya perolehan diamortisasi dari pinjaman The carrying amount of borrowings at amortized cost
yang diterima adalah sebagai berikut: are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Pinjaman yang diterima 3.148.718 2.803.373 Borrowings
Beban bunga yang masih harus dibayar 10.459 9.443 Accrued interest payable
Jumlah 3.159.177 2.812.816 Total
Bagian pinjaman yang diterima yang akan jatuh tempo Loans received that will due within 12 months from
dalam waktu 12 bulan sejak tanggal pelaporan the reporting date are amounting to Rp 1,976,138 million
adalah sebesar Rp 1.976.138 juta dan Rp 1.860.053 Rp 1,860,053 million on March 31, 2024 and December
juta pada tanggal 31 Maret 2024 dan 31 Desember 2023. 31, 2023, respectively.
150
Page 154
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. PINJAMAN YANG DITERIMA (lanjutan) 23. BORROWINGS (continued)
Pembayaran yang dilakukan pada periode berjalan untuk Payment made on the period for each loan facility are
masing-masing pinjaman adalah sebagai berikut: as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
CFI CFI
PT Bank Mandiri Tbk 327.224 165.746 PT Bank Mandiri Tbk
PT CIMB Niaga Tbk 95.000 380.000 PT CIMB Niaga Tbk
PT Bank Maybank Indonesia Tbk 41.042 140.764 PT Bank Maybank Indonesia Tbk
PT Bank Central Asia Tbk 38.125 704.792 PT Bank Central Asia Tbk
PT Bank Danamon Tbk 31.250 158.125 PT Bank Danamon Tbk
PT Bank KEB Hana Indonesia 12.500 149.583 PT Bank KEB Hana Indonesia
PT Bank Victoria Internasional - 185.000 PT Bank Victoria Internasional
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 40.208 84.792 Jawa Barat dan Banten Tbk
Lainnya 19.254 89.305 Lainnya
Jumlah 604.603 2.058.107 Total
CFI CFI
Seluruh pinjaman yang diterima oleh CFI digunakan untuk All CFI's borrowing is used for working capital.
modal kerja. Berikut ini adalah informasi pokok lainnya Summary of major information related to borrowing are
sehubungan dengan pinjaman yang diterima berasal dari as follows from CFI on March 31, 2024 and December
CFI pada tanggal 31 Maret 2024 dan 31 Desember 2023 31, 2023 are as follows:
dengan perincian sebagai berikut:
Batas
Kredit/
Bank Fasilitas/ Facility Credit limit Awal/ Begin Akhir/ Due
PT Maybank Pinjaman berjangka VI/ 28 September/ 28 September/
Indonesia Tbk Term Loan VI 500.000 September 28, 2022 September 28, 2026
PT Bank Mandiri Uncommited Money Market 23 Agustus/ 23 Agustus/
Tbk 100.000 August 23, 2023 August 23, 2024
Modal kerja 3/ Working 09 Desember/ 20 April/
Capital 3 500.000 December 09, 2019 April 20, 2024
Modal kerja 4/ Working 08 Februari/ 22 Mei/
Capital 4 500.000 February 08, 2023 May 22, 2027
Modal kerja 5/ 17 Januari/ 4 Maret/
Working Capital 5 500.000 January 17, 2024 March 4, 2027
151
Page 155
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. PINJAMAN YANG DITERIMA (lanjutan) 23. BORROWINGS (continued)
Batas
Kredit/
Bank Fasilitas/ Facility Credit limit Awal/ Begin Akhir/ Due
PT Bank Danamon Pinjaman berjangka Vll/ 03 Juli/ 22 Mei/
Tbk Term loan Vll 500.000 July 03, 2020 May 22, 2027
Modal kerja/ Working 27 Januari/ 27 Januari/
capital 150.000 January 27, 2023 January 27, 2024
PT Bank CIMB Pinjaman sindikasi/ 04 September/
Niaga Tbk, PT Syndicated loan 05 Maret/ September 04, 2024
Bank Central Asia 1.000.000 March 05, 2021
dan PT Bank
Permata
PT Bank DKI Tbk Pinjaman berjangka lll/ 21 November/ 05 Juni/
Term loan lll 350.000 November 21, 2022 June 05, 2027
PT Bank Central Asia Instalment Loan 11 650.000 15 November/ 01 Juli/
November 15, 2019 July 01, 2025
Uncommited money 17 Agustus/ 17 Agustus 2024/
market line 250.000 August 17, 2023 August 17, 2024 *)
17 Agustus/ 17 Agustus 2024/
Pinjaman rekening koran/ 30.000 August 17, 2023 August 17, 2024 *)
Overdraft
PT Bank KEB Hana
Indonesia Tbk Money market line 15 April/ 15 April/
(Uncommited) April 15, 2023 April 15, 2024 *)
50.000
Pinjaman 16 Agustus/ 14 September/
berjangka Vll/ 200.000 August 16, 2023 September 14, 2027
Term loan Vll
PT Bak Victoria Demand loan – Non
International Tbk revolving (Uncommited) 06 Desember/ 28 Oktober/
300.000 December 2023 October 28, 2024 *)
PT Bank
Pembangunan
Daerah Jawa Barat
dan Kredit modal kerja 8/ 25 November/ 20 Mei/
Banten Tbk Working capital November 25, 2019 May 20, 2024
8 300.000
Kredit modal kerja 9/ 500.000 23 Agustus/ 15 Desember/
Working August 23, 2023 December 15, 2027
capital 9
PT Bank OCBC Pinjaman berjangka ll/ 500.000 14 Februari/ 14 Jauari/
NISP Tbk Term loan ll February 14, 2018 January 14, 2024
PT Bank Shinhan Modal kerja 1/ Working 23 September/ 23 September/
capital 1 150.000 September 23, 2020 September, 2023
*) Perpanjangan dari
peoride sebelumnya *) Extension from the
previous period
Terkait dengan utang bank tersebut di atas, CFI wajib menjaga In relation to these bank loans, CFI is required to keep its
gearing ratio sebesar 8x - 10x. CFI juga diwajibkan menjaga gearing ratio value between 8x - 10x. CFI is also required to
rasio non-performing loan untuk tunggakan lebih dari 30 hari keep its non-performing loan ratio value for arrears
tidak melebihi 5% dan tunggakan lebih dari 90 hari exceeding 30 days not more than 5% and for arrears
berkisar antara 3% - 5%. CFI diharuskan untuk memberikan exceeding 90 days between 3% - 5%. CFI must give written
pemberitahuan tertulis kepada bank terkait dengan perubahan notification to concerned banks regarding changes in
susunan pengurus, merger dan akuisisi, perubahan bentuk management, mergers and acquisitions, changes in CFI
CFI, komposisi permodalan dan pembagian laba CFI. structure, composition of capital and CFI profit sharing
arrangement.
152
Page 156
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. PINJAMAN YANG DITERIMA (lanjutan) 23. BORROWINGS (continued)
Untuk pinjaman berjangka dalam bentuk sindikasi, PT Bank For syndicated loan, PT Bank CIMB Niaga Tbk, PT
CIMB Niaga Tbk, PT Bank Central Asia Tbk dan PT Bank Permata Bank Central Asia Tbk and PT Bank Permata Tbk act as
Tbk bertindak sebagai mandated lead arrangers and bookrunners, mandated lead arrangers and bookrunners, PT Bank
PT Bank CIMB Niaga Tbk bertindak sebagai facility agent dan PT CIMB Niaga Tbk act as facility agent and PT Bank
Bank Central Asia Tbk bertindak sebagai security agent. Central Asia Tbk act as security agent.
Pembayaran bunga dan pokok pinjaman telah Interest and principal loan payment have been paid
dibebankan oleh CFI sesuai dengan jadwal. by CFI on schedule.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, CFI telah memenuhi As of March 31, 2024 and December 31, 2023, CFI has
semua pembatasan yang disebutkan dalam perjanjian pinjaman. complied with all covenants mentioned in loan
agreements.
Rata-rata tertimbang suku bunga efektif pinjaman yang diterima masing- Weighted average effective interest rate of borrowings are
masing sebesar 7,21% dan 7,22% pada tanggal 31 Maret 2024 dan 31 amounting to 7.21% and 7.22% as of March 31, 2024 and
Desember 2023. December 31, 2023.
Utang bank memiliki suku bunga tetap maupun variabel, sehingga Bank loans are arranged at both fixed and floating interest
CFI terpapar risiko suku bunga atas nilai wajar (fair value interest rates, thus, exposing CFI to fair value interest rate risk
rate risk) dan risiko suku bunga atas and cash flow interest rate risk.
arus kas (cash flow interest rate risk).
CFI memberikan piutang sewa pembiayaan dan/atau piutang CFI provides finance lease receivables and/or
pembiayaan konsumen kepada pihak ketiga sebagai jaminan consumer financing receivables to third parties as
fidusia, dengan rincian sebagai berikut: fiduciary collateral, with details as follows:
Bank Jaminan/ Collateral
Piutang pembiayaan konsumen sebesar 70% dari jumlah utang pokok fasilitas kredit
pinjaman berjangka VI/ Consumer financing receivables at a minimum amount
PT Bank Maybank Tbk equivalent to 70% of the outstanding balance of term loan credit facility VI.
Piutang sewa pembiayaan dan/atau piutang pembiayaan konsumen sebesar minimal 80%
dari jumlah utang pokok fasilitas kredit modal kerja / Finance lease receivables and/or
consumer financing receivables at a minimum amount equivalent to 80% of the
PT Bank Mandiri Tbk outstanding balance of working capital credit facility.
Piutang pembiayaan dan piutang pembiayaan konsumen sebesar minimal 80% dari jumlah
utang pokok fasilitas kredit pinjaman berjangka VII dan modal kerja/ Finance lease
receivables and consumer financing receivables at an amount equivalent to 80% of the
PT Bank Danamon Tbk outstanding balance of term loan VII and working capital facility.
Piutang sewa pembiayaan dan/atau piutang pembiayaan konsumen sebesar minimal 80%
dari jumlah utang pokok fasilitas kredit sindikasi / Finance lease receivables and/or consumer
PT Bank CIMB Niaga Tbk, PT Bank financing receivables at a minimum amount equivalent to 80% of the outstanding balance of
Central Asia Tbk dan PT Bank Permata syndicated loan.
Piutang sewa pembiayaan dan/ atau piutang pembiayaan konsumen sebesar minimal 70%
dari jumlah utang pokok fasilitas kredit modal kerja / Finance leases receivables and/ or
customer financing receivables at a minimum amount equivalent to 70% of the outstanding
PT Bank DKI Tbk balance of working capital credit facility.
Piutang sewa pembiayaan dan/atau piutang pembiayaan konsumen sebesar minimal 70%
dari jumlah utang pokok fasilitas kredit installment, uncommited money market dan pinjaman
rekening koran / Finance lease receivables and/or consumer financing receivables at a
minimum amount equivalent to 70% of the outstanding balance of installment, uncommited
PT Bank Central Asia Tbk loan and demand loan.
PT Bank KEB Hana Indonesia Tbk Tidak ada agunan untuk money market dan 70% dari jumlah utang pokok fasilitas pinjaman
berjangka 7/ Clean basis collateral for money market line and 70% of the outstanding balance
of term loan credit facility 7.
PT Bank Victoria International Tbk Tidak ada agunan/ Clean basis collateral.
Piutang sewa pembiayaan dan/atau piutang pembiayaan konsumen sebesar minimal 80%
dari jumlah utang pokok fasilitas kredit modal kerja 8 dan 70% dari jumlah utang pokok
fasilitas kredit modal kerja 9 / Finance lease receivables and/or consumer financing
PT Bank Pembangunan Daeah Jawa Barat receivables at a minimum amount equivalent to 80% of the outstanding balance of working
dan Banten Tbk capital credit facility 8 and 70% of the outstanding balance of working capital credit facility 9.
Piutang pembiayaan konsumen sebesar 100% dari jumlah utang pokok fasilitas kredit Term
Loan / Consumer financing receivables at an amount equivalent to 100% of the outstanding
PT Bank OCB NISP Tbk balance of term loan credit .
Piutang pembiayaan konsumen sebesar 70% dari jumlah utang pokok fasilitas kredit
modal kerja 1 / Consumer financing receivables at an amount equivalent to 70% of the
PT Bank Shinhan Indonesia outstanding balance of working capital loan 1.
153
Page 157
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. OBLIGASI SUBORDINASI 24. SUBORDINATED BONDS
Merupakan obligasi subordinasi yang diterbitkan oleh PT This account represents subordinated bonds issued by PT
BPI dengan rincian sebagai berikut: BPI with details as follows:
Tingkat
bunga
tetap per
Jangka Tangg tahun/
waktu/ Tanggal mulai/ al jatuh Fixed Peringkat/
Jenis/ Type Term Starting Date tempo/ interest Rating 2024 2023
Due date rate per
annum
Obligasi
subordinasi
berkelanjutan III
Bank Panin
tahap I tahun
2018/ Continous 7 tahun/ 3 Juli/ July 3, 3 Juli/ July 3,
subordinated years 2018 2025 9,50% idA+*) 1.302.000 1.302.000
bonds III Bank
Panin phase I
year 2018
Obligasi
subordinasi
berkelanjutan III
Bank Panin
tahap I tahun
2017/ Continous 17 Maret/
subordinated
bonds III Bank 7 tahun/ 17 Maret/ March 3,
Panin phase I years March 3, 2017 2024 10,25% idA+*) - 2.400.000
year 2017
Obligasi yang
beredar/ 1.302.000 3.702.000
Outstanding
bonds
Diskonto yang
belum
diamortisasi/ (1.888) (2.724)
Unamortized
discount
Bersih/ Net 1.300.112 3.699.276
Tingkat bunga rata -
rata per
tahun/
Average 9,50% 9,99%
annual
interest
rate
*) Berdasarkan surat PT Pefindo tanggal 5 Maret 2024 *) Based on PT Pefindo’s letter No. RC-
No. RC-176/PEF-DIR/III/2024 untuk periode 5 Maret 176/PEFDIR/III/2024, date March 5, 2024 for period
2024 sampai dengan 1 Maret 2025. March 5, 2024 until March 1, 2025.
**) Berdasarkan surat PT Pefindo tanggal 5 Maret 2024 **) Based on PT Pefindo’s letter No. RC-
No. RC-175/PEF-DIR/III/2024 untuk periode 5 Maret 175/PEFDIR/III/2024, dated March 5, 2024 for period
2024 sampai dengan 17 Maret 2024. March 5, 2024 until March 17, 2024.
Amortisasi diskonto untuk periode tiga bulan yang berakhir Amortization of discount for the three month periods ended
pada 31 Maret 2024 dan 2023 masing-masing sebesar Rp 836 March 31, 2024 and 2023 amounted to Rp 836 million and
juta dan Rp 1.000 juta. Rp 1,000 million, respectively.
Obligasi subordinasi yang diterbitkan memiliki suku bunga Subordinated bonds are arranged at fixed interest rates,
tetap, sehingga Grup terpapar risiko suku bunga atas nilai exposing the Group to fair value interest rate risk. The
wajar (fair value interest rate risk). Suku bunga efektif rata-rata average effective interest rate in these subordinated bonds in
pada tahun 2024 dan 2023 dari obligasi subordinasi yang 2024 and 2023 were 9.63% and 10.09% per annum,
diterbitkan ini adalah sebesar 9,63% dan 10,09% per tahun. respectively.
Pembayaran kupon bunga dilakukan setiap triwulanan, Interest is paid quarterly, with details as follow:
dengan rincian sebagai berikut:
154
Page 158
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24 OBLIGASI SUBORDINASI (lanjutan) 24. SUBORDINATED BONDS
Kupon bunga pertama/ Kupon bunga terakhir/
Jenis/ Type First coupon payment Last coupon payment
Obligasi subordinasi berkelanjutan III Bank Panin tahap I tahun 2018/ 3 Oktober/ 3 Juli/
Continous subordinated bonds III Bank Panin phase I year 2018 October 3, 2018 July 3, 2025
Obligasi subordinasi berkelanjutan III Bank Panin tahap I tahun 2017/ 17 Juni/ 7 Maret/
Continous subordinated bonds III Bank Panin phase I year 2017 June 17, 2017 March 7, 2024
PT BPI tidak memiliki tunggakan bunga atau pelanggaran PT BPI has no defaults on payment of interest nor breaches
pembatasan yang berkaitan dengan obligasi subordinasi selama of any loan covenants with respect to subordinated bonds
tahun 2024 dan 2023. in 2023 and 2022.
Obligasi Subordinasi Berkelanjutan II Bank Panin Tahap II Tahun Continuous Subordinated Bonds II Bank Panin Phase II
2017 telah jatuh tempo dan dilunasi pada tanggal 15 Maret 2024. Year 2017 have matured and repaid on on March 15, 2024.
Obligasi Subordinasi Berkelanjutan II Bank Panin Tahap I Tahun Continuous Subordinated Bonds II Bank Panin Phase I
2016 telah jatuh tempo pada tanggal 28 Juni 2023 dan dilunasi Year 2016 have matured on June 28, 2023 and repaid on
pada tanggal 27 Juni 2023. June 27, 2023.
Nilai tercatat biaya perolehan diamortisasi dari obligasi subordinasi The carrying amount of subordinated bonds at
adalah sebagai berikut: amortized cost are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Obligasi subordinasi - bersih 1,300,112 3,699,276 Subordinated bonds - net
Beban bunga yang masih harus dibayar Accrued interest payable
(Catatan 27) 30,235 39,802 (Note 27)
Jumlah 1,330,347 3,739,078 Total
155
Page 159
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. OBLIGASI SUBORDINASI (lanjutan) 24. SUBORDINATED BONDS (continued)
Tujuan penerbitan obligasi subordinasi adalah untuk The purpose of issuing subordinated bonds is to strengthen
memperkuat struktur permodalan dan mendukung capital structure and support the growth of productive assets.
perkembangan aset produktif.
Wali amanat dari penerbitan obligasi subordinasi adalah PT Bank The trustee for the issuance of subordinated bonds is PT
Mandiri (Persero) Tbk. Bank Mandiri (Persero) Tbk.
PT BPI tidak mempunyai hak untuk melakukan pembelian PT BPI has no right to redeem all or a part of the
kembali seluruh atau sebagian pokok obligasi subordinasi. subordinated bonds.
Dalam hal terjadi penutupan usaha atau disolusi atau likuidasi In the event of liquidation or dissolution for any reason, any
karena alasan lain apapun, pembagian harta kekayaan PT BPI proceeds from the liquidation process will only be applied to
hasil likuidasi untuk pembayaran jumlah terutang oleh PT BPI the outstanding amount due to the subordinated bondholders
kepada pemegang obligasi subordinasi hanya akan dibayarkan after all payment of obligation to senior debts have been
setelah dipenuhinya seluruh liabilitas pembayaran PT BPI made. Claims in regard to subordinated bonds are ranked
kepada utang senior. Hak tagih sehubungan dengan obligasi paripassu without any preferences among subordinated
subordinasi menempati peringkat paripassu tanpa preferensi di bondholders.
antara para pemegang obligasi subordinasi.
Obligasi subordinasi tidak dijamin dengan jaminan khusus These subordinated bonds are not secured by a specific
berupa benda atau pendapatan atau aset lain PT BPI dalam collateral, whether tangible or income or other assets of any
bentuk apapun serta tidak dijamin oleh pihak lain manapun. kind of PT BPI and are not guaranteed by any other party.
Dalam perjanjian perwaliamanatan, telah diatur beberapa The trustee agreement, contain a set of limitations that
pembatasan yang harus dipenuhi oleh PT BPI dimana PT restrict PT BPI to, among others:
BPI tidak diperbolehkan melakukan beberapa hal berikut ini:
Mengurangi Modal Ditempatkan dan Modal Reduce its Issued and Paid Up Capital.
Disetor.
Mengadakan perubahan bidang usaha. Change its business.
Melakukan penyertaan modal pada pihak manapun juga Increase its equity to any parties that in total will exceed
yang secara total melebihi ketentuan Otoritas Jasa the Financial Services Authority regulation or authorized
Keuangan atau lembaga otoritas keuangan yang financial institution.
berwenang.
Melakukan penggabungan, peleburan atau reorganisasi Perform a merger, consolidation or reorganization with
dengan perusahaan lain yang bertentangan dengan other companies, that contradict with Financial Services
ketentuan/ kebijaksanaan Otoritas Jasa Keuangan atau Authority or authorized financial institution.
lembaga yang berwenang.
Menjual atau mengalihkan atau memindah tangankan Sell or dispose of or transfer part or all of land and the
dengan cara apapun juga sebagian atau seluruh aset buildings on it, both existing and those that will exist in the
tetap berupa tanah dan bangunan di atasnya, baik yang future.
telah ada maupun yang akan ada di kemudian hari.
Menjaminkan atau membebani dengan cara apapun harta Pledge or encumber in any way PT BPI assets, existing
kekayaan PT BPI, baik yang sekarang ada maupun yang or future to any third parties.
akan ada dikemudian hari kepada pihak ketiga manapun.
PT BPI tidak memiliki tunggakan bunga atau pelanggaran PT BPI has no defaults of payment of interest nor breaches of
pembatasan yang berkaitan dengan obligasi subordinasi any loan covenants with respect to subordinated bonds in
selama periode 2024 dan tahun 2023. period 2024 and 2023.
156
Page 160
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. UTANG REASURANSI 25. REINSURANCE PAYABLES
March 31, 2024 December 31, 2023
Pihak ketiga Third parties
PT Reasuransi Indonesia PT Reasuransi Indonesia
Utama (Persero) 108.620 125.052 Utama (Persero)
PT Maskapai Reasuransi PT Maskapai Reasuransi
Indonesia Tbk 26.005 24.549 Indonesia Tbk
Munchener Ruckversicherungs Munchener Ruckversicherungs
Gasellschaft 2.671 1.558 Gasellschaft
PT Reasuransi Syariah Indonesia 2.077 2.044 PT Reasuransi Syariah Indonesia
Swiss Reinsurance Company - - Swiss Reinsurance Company
Metlife Insurance Ltd. 515 433 Metlife Insurance Ltd.
PT Tugu Reasuransi Indonesia 47 - PT Tugu Reasuransi Indonesia
Reasuransi Nusantara Makmur 53 42 Reasuransi Nusantara Makmur
Jumlah 139.988 153.678 Total
Utang reasuransi berdasarkan jenis mata uang adalah sebagai Reinsurance payable based on currency are as follows:
berikut:
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Rupiah 138.760 152.696 Rupiah
Dolar Amerika Serikat 1.228 982 United States Dollar
Jumlah 139.988 153.678 Total
26. UTANG KOMISI 26. COMMISSION PAYABLES
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Pihak berelasi Related parties
Komisi Commission
Pihak ketiga Third parties
Insentif 13.599 30.652 Incentive
Komisi 11.104 15.257 Commission
Jumlah 24.703 45.909 Total
157
Page 161
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. UTANG KLAIM 27. CLAIMS PAYABLES
Akun ini merupakan utang kepada pemegang polis This account represents liability to policyholders
(participants) sehubungan dengan klaim manfaat, klaim (participants) related to benefit claims, death claims,
meninggal, klaim tahapan dan klaim habis kontrak yang telah periodical claims and maturity claims which were already
disetujui, namun masih dalam proses pembayaran, termasuk approved for payment, including cancellation of policy and
juga pembatalan polis dan penebusan nilai tunai. redemption of cash surrender value.
Utang klaim, yang seluruhnya kepada pihak ketiga, Claims payables, which entirely to third parties, by
menurut jenis asuransi adalah sebagai berikut: type of insurance are as follows:
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Universal life 8.534 18.257 Universal life
Dwiguna kombinasi 14.554 15.183 Endowment combined
Unit-linked 29.419 17.676 Unit-linked
Dwiguna 23.379 22.013 Endowment
Seumur hidup 7.690 7.733 Whole life
Kematian 46 2 Term
Kesehatan 1.021 301 Health
Anuitas 73 70 Annuity
Jumlah 84.716 81.235 Total
Utang klaim berdasarkan jenis mata uang adalah The details of claims payable based on currency are
sebagai berikut: as follows:
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Rupiah 60.960 58.885 Rupiah
Dolar Amerika Serikat 23.756 22.350 United States Dollar
Jumlah 84.716 81.235 Total
28. TITIPAN PREMI 28. POLICYHOLDERS’ DEPOSIT
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Individu 24.524 25.954 Individual
Grup 160 860 Group
Jumlah 24.684 26.814 Total
158
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. BEBAN AKRUAL 29. ACCRUED EXPENSES
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Bank The Bank
Setoran jaminan 217,593 212,687 Marginal deposits
Beban bunga yang masih harus dibayar 207,476 223,927 Accrued interest payable
Pendapatan diterima dimuka 197,529 203,084 Income received in advance
Liabilitas pada pihak ketiga 173,666 197,820 Liabilities to third parties
Cadangan kerugian penurunan nilai Allow ance for impairment losses of
komitmen dan kontinjensi 76,684 75,700 commitments and contigencies
Lainnya 124,687 95,024 Others
Sub jumlah 997,635 1,008,242 Sub total
Entitas anak Subsidiaries
Biaya yang masih harus dibayar 95,579 87,648 Accrued expenses
Liabilitas titipan setoran nasabah 87,129 78,803 Customer deposit liabilities
Liabilitas pada pihak ketiga 66,880 67,478 Liabilities to third parties
Lainnya 93,749 104,930 Others
Sub jumlah 343,337 338,859 Sub total
Jumlah 1,340,972 1,347,101 Total
Bunga yang Masih Harus Dibayar Accrued Interest Payable
Merupakan bunga yang masih harus dibayar atas This account represents interest payable on deposits,
simpanan, simpanan dari bank lain, efek yang dijual dengan deposits from other banks, securities sold with agreements
janji dibeli kembali, pinjaman yang diterima, surat berharga to repurchase, borrowings, securities issued and
yang diterbitkan dan obligasi subordinasi. subordinated bonds.
Setoran Jaminan Marginal Deposits
Merupakan setoran jaminan transaksi L/C, bank garansi dan This account represents marginal deposits on L/C
sewa safe deposit. transactions, bank guarantee and safe deposit rentals.
Pendapatan Diterima di Muka Income Received in Advance
Merupakan pendapatan provisi kredit dan pendapatan This account represents unamortized fees on loans and
bancassurance diterima dimuka yang belum diamortisasi. bancassurance income.
Liabilitas keuangan lainnya Other financial liabilities
2024 2023
Pihak berelasi Related parties
Diukur pada biaya perolehan diamortisasi Measured at amortized cost
Pendapatan diterima dimuka 117.879 123.773 Income received in advance
Setoran jaminan - Security deposits
Sub-total 117.879 123.773 Sub-total
159
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. DANA SYIRKAH TEMPORER 31. TEMPORARY SYIRKAH FUNDS
Dana syirkah temporer merupakan investasi tidak terikat Temporary syirkah funds represent investment in the form
dalam bentuk tabungan Mudharabah, deposito berjangka of Mudharabah saving deposits, Mudharabah time deposits
Mudharabah dan Sertifikat Investasi Mudharabah and Mudharabah Interbank Investment Certificate.
Antarbank.
Dana syirkah temporer berasal dari PT PDSB pada tanggal Temporary syirkah funds are entered into by PT
31 Maret 2024 dan 31 Desember 2023 dengan perincian PDSB as of March 31, 2024 and December 31, 2023 with
sebagai berikut: details as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Pihak ketiga Third parties
Rupiah Rupiah
Counterparty Bank Bank Counterparties
Tabungan Mudharabah 16,070 24,582 Mudharabah saving deposits
Deposito berjangka Mudharabah 35,250 43,180 Mudharabah time deposits
Sertif ikat Investasi Mudharabah Mudharabah Interbank
Antarbank 655,000 350,000 Investment Certificate
Sub jumlah 706,320 417,762 Sub total
Counterparty Bukan Bank Non Bank Counterparties
Tabungan Mudharabah 442,232 392,209 Mudharabah saving deposits
Deposito berjangka Mudharabah 10,080,673 9,737,772 Mudharabah time deposits
Sub jumlah 10,522,905 10,129,981 Sub total
Jumlah Rupiah 11,229,225 10,547,743 Total Rupiah
Dollar Amerika Serikat United States Dollar
Counterparty Bukan Bank Non Bank Counterparties
Deposito berjangka Mudharabah 734 787 Mudharabah time deposits
Jumlah Dana Syirkah Temporer 11,229,959 10,548,530 Total Temporary Syirkah Funds
Tingkat bagi hasil rata-rata per tahun Revenue sharing rate per annum
Tabungan Mudharabah 3.44% 3.15% Mudharabah saving deposits
Deposito berjangka Mudharabah 6.17% 5.70% Mudharabah time deposits
Sertif ikat Investasi Mudharabah Mudharabah Interbank
Antarbank 6.39% 6.50% Investment Certif icate
160
Page 164
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. DANA SYIRKAH TEMPORER (lanjutan) 30. TEMPORARY SYIRKAH FUNDS (continued)
Nilai tercatat biaya perolehan diamortisasi dari dana syirkah The carrying amount of temporary syirkah funds at
temporer adalah sebagai berikut: amortized cost are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Dana syirkah temporer Temporary syirkah funds
Tabungan Mudharabah 458.302 416.791 Mudharabah saving deposits
Deposito berjangka Mudharabah 10.116.657 9.781.739 Mudharabah time deposits
Sertifikat Investasi Mudharabah Mudharabah Interbank Investment
Antarbank 655.000 350.000 Certificate
Sub jumlah 11.229.959 10.548.530 Sub total
Beban bunga yang masih harus dibayar Accrued interest payable
Deposito berjangka Mudharabah 46.770 33.462 Mudharabah time deposits
Sertifikat Investasi Mudharabah Mudharabah Interbank Investment
Antarbank 996 885 Certificate
Sub jumlah 47.766 34.347 Sub total
Jumlah 11.277.725 10.582.877 Total
Tabugan Mudharabah Mudharabah Saving Deposits
Tabungan Mudharabah berdasarkan jenisnya Mudharabah savings deposits by types are as follows:
adalah sebagai berikut:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Tabungan Bisnis 286.127 261.472 Tabungan Bisnis
Tabungan Fleksibel Program Gadget 121.202 97.866 Tabungan Fleksibel Program Gadget
Tabungan Mudharabah ABP 16.069 24.581 Tabungan Mudharabah ABP
Tabungan Tazam 10.880 10.505 Tabungan Tazam
Tabungan Mudharabah Karyawan 11.240 8.730 Tabungan Mudharabah Karyawan
Tabungan Pas Flexible 4.474 5.044 Tabungan Pas Flexible
Tabungan Rencana 5.137 4.874 Tabungan Rencana
Tabungan Mudharabah Pas IB 3.173 3.719 Tabungan Mudharabah Pas IB
Jumlah 458.302 416.791
161
Page 165
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. DANA SYIRKAH TEMPORER (lanjutan) 30. TEMPORARY SYIRKAH FUNDS (continued)
Deposito berjangka Mudharabah Mudharabah time deposits
Klasifikasi deposito berjangka Mudharabah Mudharabah time deposits classified based on the term are
berdasarkan jangka waktu adalah sebagai berikut: as follows:
31 Maret/ March 31, 2024 31 Desember/ December 31, 2023
Valuta Valuta
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million Rp Million
1 bulan 4.433.088 - 4.433.088 4.454.027 - 4.454.027 1 month
3 bulan 2.939.073 - 2.939.073 2.304.093 - 2.304.093 3 months
6 bulan 2.656.938 - 2.656.938 2.937.427 - 2.937.427 6 months
12 bulan 86.824 734 87.558 85.405 787 86.192 12 months
Jumlah 10.115.923 734 10.116.657 9.780.952 787 9.781.739 Total
Pada tanggal 31 Maret 2024 dan 31 Desember 2023 On March 31, 2024 and December 31, 2023, Mudharabah
deposito berjangka mudharabah yang diblokir dan dijadikan time deposits that blocked and served as collateral for
jaminan pembiayaan mudharabah dan pembiayaan mudharabah financing and musyarakah financing are
musyarakah sebesar Rp 434.809 juta dan Rp 429.006 juta. amounting to Rp 434,809 million and Rp 429,006 million.
Sertifikat Investasi Mudharabah Antarbank Mudharabah Interbank Investment Certificate
Sertifikat Investasi Mudharabah Antarbank merupakan Mudharabah Interbank Investment Certificate represents
instrumen yang diterbitkan PT PDSB dalam bentuk sertifikat instrument issued by PT PDSB in the form of Mudharabah
investasi Mudharabah yang diperdagangkan antar bank investment certificate which are traded on the interbank
pada pasar uang antar bank. money market.
Jangka waktu Sertifikat Investasi Mudharabah Antarbank As of March 31, 2024 and December 31, 2023, PDSB’s
pada tanggal 31 Maret 2024 dan 31 Desember 2023 masing- Mudharabah Interbank Investment Certificate have terms
masing berkisar antara 4 hari sampai 21 hari dan 13 hari range from 4 days to 21 days and 13 days to 31 days,
sampai 31 hari. respectively.
Sertifikat Investasi Mudharabah Antarbank diperoleh dari: Mudharabah Interbank Investments Certificate are
obtained from:
31M aret/ 31Desember/
M arch 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp M illion Rp M illio n
Pihak ketiga Third Parties
B ank P embangunan Daerah Sumatra Selatan B ank P embangunan Daerah Sumatra Selatan
B angka B elitung (B P D Sumselbabel) 300,000 250,000 B angka B elitung (B P D Sumselbabel)
B ank Victoria Syariah 220,000 100,000 B ank Victoria Syariah
B ank P embangunan Daerah Kalimantan Timur B ank P embangunan Daerah Kalimantan
dan Utara (B PD Kaltimtara) 85,000 - Timur dan Utara (B P D Kaltimtara)
B ank P embangunan Daerah Sulawesi Selatan B ank P embangunan Daerah Sulawesi
dan B arat (B PD Sulselbar) 50,000 - Selatan dan B arat (B P D Sulselbar)
Jumlah 655,000 350,000 Jumlah
162
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. LIABILITAS KONTRAK ASURANSI 31. INSURANCE CONTRACT LIABILITIES
a. Premi yang Belum Merupakan Pendapatan a. Unearned Premiums
Premi yang belum merupakan pendapatan merupakan Unearned premiums represent unearned portion of
bagian yang belum merupakan pendapatan dari premi premiums already paid under short- term insurance
yang sudah dibayar atas polis asuransi kontrak jangka contract. The calculation is made yearly for each policy
pendek. Perhitungannya dilakukan setiap akhir tahun on a proportional basis. Unearned premiums by type of
atas setiap polis secara proporsional. Premi yang belum insurance are as follows:
merupakan pendapatan menurut jenis asuransi adalah
sebagai berikut:
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Perorangan: Individual:
Pihak ketiga Third parties
Unit-linked 43.201 43.989 Unit-linked
Kematian 40 59 Term
Seumur hidup - - Whole life
Dwiguna kombinasi - - Endowment combined
Dwiguna 7 8 Endowment
Kesehatan 15.968 16.607 Health
Sub-jumlah 59.218 60.667 Sub-total
Kumpulan: Group:
Kematian 494 303 Term
Kecelakaan diri - 2 Personal accident
Kesehatan - - Health
Sub-jumlah 494 305 Sub-total
Jumlah 59.712 60.972 Total
Perubahan premi yang belum merupakan Movement in unearned premiums are as
pendapatan adalah sebagai berikut: follows:
31 Maret / March 31, 2024
Liabilitas Bruto / Aset Reasuransi / Liabilitas Neto /
Gross Liability Reinsurance Assets Net liability
Saldo awal 60.972 9.858 51.114 Beginning of balance
Premi bruto yang diterima Gross written premium
tahun berjalan 316.998 114.838 202.160 during the year
Premi yang diakui Premium earned
tahun berjalan (318.258) (103.163) (215.095) during the year
Saldo akhir 59.712 21.533 38.179 Ending balance
163
Page 167
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. LIABILITAS KONTRAK ASURANSI (lanjutan) 31. INSURANCE CONTRACT LIABILITIES
(continued)
Desember 31/ December 31, 2023
Liabilitas Bruto / Aset Reasuransi / Liabilitas Neto /
Gross Liability Reinsurance Assets Net liability
Saldo awal 45.054 10.561 34.493 Beginning of balance
Premi bruto yang diterima Gross written premium
tahun berjalan 367.374 247.662 119.712 during the year
Premi yang diakui Premium earned
tahun berjalan (351.456) (248.365) (103.091) during the year
Saldo akhir 60.972 9.858 51.114 Ending balance
b. Estimasi Liabilitas Klaim b. Estimated Claims Liabilities
Estimasi liabilitas klaim merupakan liabilitas yang Estimated claim liabilities represents amounts set
disisihkan untuk memenuhi liabilitas klaim yang terjadi dan aside to provide for the outstanding and incurred
yang masih dalam proses penyelesaian atas polis-polis claims arising from inforce insurance policies as of
asuransi yang masih berlaku (inforce policies) pada consolidated statement of financial position date. The
tanggal laporan posisi keuangan konsolidasian. Liabilitas liability includes both reported and incurred but not yet
ini meliputi baik klaim yang dilaporkan dan klaim yang reported claims (IBNR).
telah terjadi
namun belum dilaporkan (IBNR).
Rincian estimasi liabilitas klaim berdasarkan jenis The detail of estimated claims liabilities by type
asuransi adalah sebagai berikut: of insurance are as follows:
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Unit-linked 135.253 156.079 Unit-linked
Kematian 22.297 26.328 Term
Dwiguna kombinasi 1.087 1.074 Endowment combined
Kesehatan 1.805 2.429 Health
Kecelakaan 35 35 Accident
Jumlah 160.477 185.945 Total
Perubahan estimasi liabilitas klaim adalah sebagai The movement in estimated claims liabilities are
berikut: as follows:
31 Maret / March 31, 2024
Liabilitas Bruto / Aset Reasuransi / Liabilitas Neto /
Gross Liability Reinsurance Assets Net liability
Saldo awal 185.945 75.898 110.047 Beginning balance
Estimasi klaim yang terjadi Estimated claim incurred
tahun berjalan 33.564 6.608 26.956 during the year
Penyelesaian klaim yang Settlement of
terjadi tahun berjalan (98.162) (36.948) (61.214) estimated claim
Penyesuaian atas IBNR 39.130 27.687 11.443 Adjustment to IBNR
Saldo akhir 160.477 73.245 87.232 Ending balance
164
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. LIABILITAS KONTRAK ASURANSI (lanjutan) 31. INSURANCE CONTRACT LIABILITIES
(continued)
b. Estimasi Liabilitas Klaim (lanjutan) b. Estimated Claims Liabilities (continued)
Desember 31/ December 31, 2023
Liabilitas Bruto / Aset Reasuransi / Liabilitas Neto /
Gross Liability Reinsurance Assets Net liability
Saldo awal 145.229 59.911 85.318 Beginning balance
Estimasi klaim yang terjadi Estimated claim incurred
tahun berjalan 356.211 133.130 223.081 during the year
Penyelesaian klaim yang Settlement of
terjadi tahun berjalan (354.949) (146.119) (208.830) estimated claim
Penyesuaian atas IBNR 39.454 28.976 10.478 Adjustment to IBNR
Saldo akhir 185.945 75.898 110.047 Ending balance
c. Liabilitas Manfaat Polis Masa Depan c. Liabilities for Future Policy Benefits
Liabilitas manfaat polis masa depan menurut jenis Liabilities for future policy benefits by type of
asuransi adalah sebagai berikut: insurance are as follows:
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Perorangan: Individual:
Universal life 321.892 336.269 Universal life
Unit-linked 2.526.364 2.492.127 Unit-linked
Seumur hidup 184.621 181.137 Whole life
Dwiguna kombinasi 200.454 170.797 Endowment combine
Dwiguna 199.805 173.104 Endowment
Kematian 16.518 13.353 Term
Kesehatan - - 5 Health
Sub-jumlah 3.449.654 3.366.792 Sub-total
Kumpulan: Group:
Kematian 155.613 147.115 Term
Universal life - - Universal life
Unit-linked 498 487 Unit-linked
Sub-jumlah 156.111 147.602 Sub-total
Jumlah 3.605.765 3.514.394 Total
165
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. LIABILITAS KONTRAK ASURANSI (lanjutan) 31. INSURANCE CONTRACT LIABILITIES
(continued)
c. Liabilitas Manfaat Polis Masa Depan c. Liabilities for Future Policy Benefits
(lanjutan) (continued)
Perubahan liabilitas manfaat polis masa depan menurut jenis The movement of liabilities for future policy
asuransi adalah sebagai berikut: benefits by type of insurance are as follows:
31 Maret / March 31, 2024
Liabilitas Bruto / Aset Reasuransi / Liabilitas Neto /
Gross Liability Reinsurance Assets Net liability
Saldo awal 3.514.394 1.257 3.513.137 Beginning balance
Bisnis baru tahun berjalan 34.114 388 33.726 New bussiness during the year
Pelunasan liabilitas Liabilities paid
tahun berjalan (99.050) (45) (99.005) during the year
Penyesuaian akibat Adjustments due to
perubahan asumsi - - - changes in assumption
Penyesuaian akibat Adjustments due to
perubahan harga unit 100.342 - 100.342 changes in unit prices
Penyesuaian lainnya 55.965 (170) 56.135 Other adjustments
Saldo akhir 3.605.765 1.430 3.604.335 Ending balance
Desember 31/ December 31, 2023
Liabilitas Bruto / Aset Reasuransi / Liabilitas Neto /
Gross Liability Reinsurance Assets Net liability
Saldo awal 3.539.116 901 3.538.215 Beginning balance
Bisnis baru tahun berjalan 108.063 816 107.247 New bussiness during the year
Pelunasan liabilitas Liabilities paid
tahun berjalan (448.290) (147) (448.143) during the year
Penyesuaian akibat Adjustments due to
perubahan asumsi - - - changes in assumption
Penyesuaian akibat Adjustments due to
perubahan harga unit 216.053 - 216.053 changes in unit prices
Penyesuaian lainnya 99.452 (313) 99.765 Other adjustments
Saldo akhir 3.514.394 1.257 3.513.137 Ending balance
166
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. LIABILITAS KONTRAK ASURANSI (lanjutan) 31. INSURANCE CONTRACT LIABILITIES
(continued)
d. Provisi yang Timbul dari Tes Kecukupan d. Provision Arising from Liability Adequacy
Liabilitas Test
Pada tanggal 31 Desember 2023, Grup melakukan tes On December 31, 2023, Group has conducted liability
kecukupan liabilitas dengan menggunakan tingkat suku adequacy test using current interest market rate
bunga pasar masa kini sebesar 6,16% (2022: 6,33%) 6.16% (2022: 6.33%) for Rupiah and 4.87% (2022:
untuk Rupiah dan 4,87% (2022: 4,82%) untuk Dolar 4.82%) for United States Dollar.
Amerika Serikat.
Berdasarkan hasil tes kecukupan liabilitias kontrak Based on the evaluation of Insurance Contract liability
asuransi tersebut, manajemen PT PDL berpendapat adequacy test, the PT PDL’s management is of the
bahwa nilai tercatat liabilitias kontrak asuransi pada opinion that the carrying value of insurance contract
tanggal 31 Maret 2024 dan 31 Desember 202telah liabilities as of M a r c h 3 1 , 2 0 2 4 a n d December
cukup. 31, 2023 are adequate.
e. Asumsi dan Metodologi e. Assumptions and Methodology
Tabel berikut merupakan daftar asumsi-asumsi yang The following table represent list of assumptions used
digunakan untuk menghitung liabilitas kontrak asuransi to calculate insurance contract liabilities as of March 31,
pada tanggal 31 Maret 2024 dan 31 Desember 2023. 2024 and December 31, 2023.
2024 2023
CSO1980, TMI- CSO1980, TMI-
2011, 2011,
Tingkat mortalitas dan Morbiditas Morbiditas Mortality and
morbiditas reasuransi/ reasuransi/ morbidity rates
Morbidity of Morbidity of
reinsurance reinsurance
Bervariasi tergantung Bervariasi
pada produk / Various tergantung pada
Tingkat pembatalan Lapse and surrenders rates
depend on product produk / Various
depend on product
Tingkat diskonto rata-rata 5,97% p.a (Rp) 5,97% p.a (Rp) Average discount rates
(per tahun) 4,48% p.a (USD) 4,48% p.a (USD) (per annum)
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As of M a r c h 3 1 , 2 0 2 4 a n d December 31, 2023,
PT PDL, entitas anak, menggunakan metode arus kas PT PDL, a subsidiary, used cash flows methodology to
untuk menghitung liabilitas kontrak asuransi pada calculate insurance contract liabilities on products as
produk-produk sebagai berikut: kematian berjangka, follows: term, endowment, endowment combined, whole
dwiguna, dwiguna kombinasi, seumur hidup, seumur life, whole life combined, and death.
hidup kombinasi, dan kematian.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As of M a r c h 3 1 , 2 0 2 4 a n d December 31,
PT PDL, entitas anak, menggunakan metode arus kas 2023, PT PDL, the subsidiary, use cash flows
ditambah nilai investasi untuk menghitung liabilitas methodology plus investment value to calculate
kontrak asuransi pada produk universal life. insurance contract liabilities on universal life product.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As of M a r c h 3 1 , 2 0 2 4 a n d December 31,
PT PDL, entitas anak, menggunakan metode UPR 2023, PT PDL, the subsidiary, use UPR methodology
ditambah nilai investasi untuk menghitung liabilitas plus investment value to calculate insurance contract
kontrak asuransi pada produk unit-linked. liabilities on unit-linked product.
167
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. LIABILITAS KONTRAK ASURANSI (lanjutan) 31. INSURANCE CONTRACT LIABILITIES
(continued)
Liabilitas manfaat polis masa depan dan premi yang Liability for future policy benefits and unearned premium
belum merupakan pendapatan pada tanggal 31 as of December 31, 2021 has been approved by Otoritas
Desember 2021 telah mendapat pengesahan Otoritas Jasa Keuangan (“OJK”) through its letter No.S-
Jasa Keuangan (“OJK”) dalam suratnya No.S- 113/NB.211/2023 dated January 31, 2023. Up to the
113/NB.211/2023 tanggal 31 Januari 2023. Sampai date of completion of this consolidated financial
tanggal penyelesaian laporan keuangan konsolidasian statements, the computation of liability for future policy
ini, perhitungan liabilitas manfaat polis masa depan dan benefits and unearned premium as of December 31,
premi yang belum merupakan pendapatan pada 2022 and 2023 is still in the process of OJK approval.
tanggal 31 Desember 2022 dan 2023 masih dalam
proses persetujuan oleh OJK.
31. PERPAJAKAN 31. TAXATION
a. Pajak Dibayar di Muka a. Prepaid Taxes
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As of March 31, 2024 and December 31, 2023, this
akun ini seluruhnya merupakan Pajak Pertambahan Nilai account entirely represents Value Added Tax each
masing-masing sebesar Rp 634 dan Rp 579. amounting to Rp 579 and Rp 362, respectively.
b. Taksiran Tagihan Pajak b. Estimated Claim for Income Tax Refund
Pada tanggal 31 Desember 2023, akun ini seluruhnya As of December 31, 2023, this account entirely
merupakan taksiran tagihan pajak tahun 2022 sebesar represents estimated claims for income tax refund for
Rp 699. year 2022 amounting to Rp 699.
Pada tanggal 31 Maret 2024, Perusahaan membebankan nilai As of March 31, 2024, the Company charges the
taksiran tagihan pajak sebesar Rp 128.969. estimated claims for income tax refund amounting of
Rp 128.969.
c. Utang Pajak c. Taxes Payable
2024 2023
Perusahaan Company
Pajak Penghasilan Income Taxes
PPh 21 14 - Tax Article 21
PPh 23 2 - Tax Article 23
Pajak Pertambahan Nilai 148 74 Value Added Tax
Sub-total 164 74 Sub-total
Entitas Anak Subsidiaries
Pajak Penghasilan Income Taxes
Pasal 4 (2) 6.410 6.752 Article 4 (2)
Pasal 21 36.717 37.191 Article 21
Pasal 23 78.510 77.086 Article 23
Pasal 25 - 11.768 Article 25
Pasal 26 - 230 Article 26
Pasal 29 40.372 122.619 Article 29
Pajak Pertambahan Nilai 3.221 3.137 Value Added Tax
Taksiran Pajak Penghasilan 128.969 - Estimated Claim for Income Tax Expense
Sub-total 294.199 258.783 Sub-total
Total 294.363 258.857 Total
168
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. PERPAJAKAN (lanjutan) 32. TAXATION (continued)
d. Beban Pajak Penghasilan d. Income Tax Expenses
31 Maret 2024 31 Maret 2023
M arch 31, 2024 M arch 31, 2023
Perusahaan Company
Beban Pajak Penghasilan kini - Current income tax expense -
Perusahaan 191.955 - Company
Entitas Anak Subsidiaries
Beban Pajak Penghasilan kini - Current income tax expense -
Entitas Anak 8.041 - Subsidiaries
Manfaat Pajak tangguhan - - 1.603 Deferred tax benefit
Neto 199.996 - 1.603 Net
e. Pajak Tangguhan e. Deferred Tax
Rincian pajak tangguhan adalah sebagai berikut: Details of deferred taxes are as follows:
a. Entitas anak selain bank a. Subsidiary entities other than banks
31 Maret 2024 31 Maret 2023
M arch 31, 2024 M arch 31, 2023
Entitas Anak selain Bank 35.187 33.366 Subsidiary Entities other than Banks
Total 35.187 33.366 Total
b. Entitas anak - bank b. Subsidiary entities - banks
Dikreditkan
Dikreditkan (dibebankan)
(dibebankan) ke penghasilan
ke laporan komprehensif
laba rugi/ lain/
Penyesuaian Credited Credited
saldo aw al/ (charged) to (charged) to
1 Januari/ Beginning prof it or other 31 Maret/
January 1, balance loss for comprehensive March 31,
2024 adjustment the year income 2024
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Bank The Bank
Cadangan kerugian penurunan nilai 671,489 - - - 671,489 Allow ance f or impairment losses
Liabilitas imbalan pasca kerja 14,013 - 185 - 14,198 Post-employment benefits obligations
Beban pensiun 176,819 - - - 176,819 Pension costs
Penyusutan aset tetap dan Depreciation of premises and equipment and
aset hak guna (38,146) - (238) - (38,384) right-of-use assets
Surplus revaluasi aset tetap (339,406) - - 7,026 (332,380) Revaluation of premises and equipment
Biaya emisi obligasi subordinasi (601) - 184 - (417) Subordinated bond issuance costs
Biaya peralatan teknologi 9,061 - (1,022) - 8,039 Expenses for technology equipment
Penurunan (kenaikan) perubahan nilai aset Unrealized loss (gain) f rom changes in
keuangan yang diukur pada fair value financial assets measured at
nilai w ajar melalui penghasilan fair value through other comprehensive
kompehensif lain 175,734 - 11,195 4,211 191,140 income
Jumlah 668,963 - 10,304 11,237 690,504 Total
Entitas anak Subsidiaries
CFI 70,749 - (1,400) - 69,349 CFI
PDSB 8,160 75 - 2,258 10,493 PDSB
Jumlah Aset Pajak Tangguhan 747,872 75 8,904 13,495 770,346 Total Deferred Tax Assets
169
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. PERPAJAKAN (lanjutan) 32. TAXATION (continued)
e. Pajak Tangguhan (lanjutan) e. Deferred Tax (continued)
Dikreditkan
Dikreditkan (dibebankan)
(dibebankan) ke penghasilan
ke laporan komprehensif
laba rugi/ lain/
Credited Credited
(charged) to (charged) to
1 Januari/ profit or other 31 Desember/
January 1, loss for comprehensive December 31,
2023 the year income 2023
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Bank The Bank
Cadangan kerugian penurunan nilai 599.204 72.285 - 671.489 Allowance for impairment losses
Liabilitas imbalan pasca kerja 14.118 1.185 (1.290) 14.013 Post-employment benefits obligations
Beban pensiun 64.806 7.116 104.897 176.819 Pension costs
Penyusutan aset tetap dan Depreciation of premises and equipment and
aset hak guna (39.189) 1.043 - (38.146) right-of-use assets
Surplus revaluasi aset tetap (340.441) - 1.035 (339.406) Revaluation of premises and equipment
Biaya emisi obligasi subordinasi (1.435) 834 - (601) Subordinated bond issuance costs
Biaya emisi obligasi (219) 219 - - Bond issuance costs
Biaya peralatan teknologi 10.426 (1.365) - 9.061 Expenses for technology equipment
Penurunan (kenaikan) perubahan nilai aset Unrealized loss (gain) from changes in
keuangan yang diukur pada fair value financial assets measured at
nilai wajar melalui penghasilan fair value through other comprehensive
kompehensif lain 217.070 (9.490) (31.846) 175.734 income
Jumlah 524.340 71.827 72.796 668.963 Total
Entitas anak Subsidiaries
CFI 66.942 526 3.281 70.749 CFI
PDSB 18.565 (3.547) (6.858) 8.160 PDSB
Jumlah Aset Pajak Tangguhan 609.847 68.806 69.219 747.872 Total Deferred Tax Assets
170
Page 174
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. PERPAJAKAN (lanjutan) 32. TAXATION (continued)
‘f. Pajak penghasilan terkait pos yang akan g. Income tax relating to items that will be
direklasifikasi ke laba rugi reclassified subsequently to profit or loss
31 Maret 2024/ 31 Maret 2023/
March 31, 2024 March 31, 2023
Pemilik entitas induk 1.788 - Owners of the parent
Kepentingan non pengedali 6.470 - 3.152 Non-controlling interest
Total 8.258 - 3.152 Total
g. Perubahan Peraturan Pajak g. Changes in Tax Regulations
Perubahan tarif pajak Changes in Tax Rate
Pada tanggal 29 Oktober 2021, Pemerintah On October 29, 2021, the Government approved the Bill on
mengesahkan Rancangan Undang-Undang the Harmonization of Tax Regulations (“RUU HPP”) into Law
Harmonisasi Peraturan Perpajakan (“RUU HPP”) Number 7 Year 2021 which stipulates. among others. the
menjadi UU Nomor 7 Tahun 2021 yang menetapkan. increase of Value Added Tax (VAT) from previously 10% to
antara lain. kenaikan tarif Pajak Pertambahan Nilai become 11% effective on April 1, 2022 and 12% effective on
(PPN) dari semula 10% menjadi 11% mulai tanggal January 1, 2025. In addition, the bill revokes the reduction of
1 April 2022 the tax rates for entitled corporate income taxpayers and
dan 12% mulai tanggal 1 Januari 2025. Selain itu, permanent establishments from previously decrease to 20%
membatalkan penurunan tarif pajak penghasilan wajib to remain at 22% for fiscal year 2022 onwards.
pajak badan dalam negeri dan bentuk usaha tetap
dari semula turun ke 20% menjadi tetap sebesar
22% yang mulai berlaku pada tahun pajak 2022.
171
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. PERPAJAKAN (lanjutan) 32. TAXATION (continued)
h. Pemeriksaan Pajak h. Tax assessment
PT Panin Dai-ichi Life (“PDL”), entitas anak PT Panin Dai-ichi Life (“PDL”), subsidiary of
PT Panin International (“PI”) PT Panin International (“PI”)
PT Panin Dai-ichi Life (“PDL”), entitas anak PT Panin PT Panin Dai-ichi Life (“PDL”), subsidiary of PT Panin
International (“PI”) menerima surat perintah International (“PI”) received the inspection notification
pemeriksaan No. PRIN- 118/PJ.04/RIK.SIS/2018 letter No. PRIN- 118/PJ.04/RIK.SIS/2018 dated August 6,
tertanggal 6 Agustus 2018 dari DJP untuk menguji 2018, from DGT to test compliance with the fulfillment of
kepatuhan pemenuhan kewajiban perpajakan untuk tahun tax obligations for the 2016 tax year.
pajak 2016.
Pada tanggal 2 Februari 2021, PDL juga menerima On February 2, 2021, the PDL has also received
Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) dengan Surat Ketetapan Pajak Kurang Bayar (“SKPKB") with
rincian sebagai berikut: the following details:
No. SKPKB Objek Pajak / Tax Object Total / Total
SKPKB Pajak Penghasilan Pasal 21 tahun 2016 /
0004/201/16/038/21 SKPKB Income Tax Article 21 for 2016 1.866
SKPKB Pajak Penghasilan Pasal 23 tahun 2016 /
0003/203/16/038/21 SKPKB Income Tax Article 23 for 2016 1
SKPKB Pajak Pertambahan Nilai tahun 2016 /
0008/207/16/038/21 SKPKB Value Added Tax for 2016 1
Pada tanggal 22 April 2022, PDL juga menerima On April 22, 2022, PDL has also received
Keputusan Direktur Jenderal Pajak No. KEP- Keputusan Direktur Jenderal Pajak No. KEP-
00190/KEB/PJ/WPJ.05/2022, KEP- 00190/KEB/PJ/WPJ.05/2022, KEP-
00191/KEB/PJ/WPJ.05/2022, dan KEP- 00191/KEB/PJ/WPJ.05/2022, and KEP-
00192/KEB/PJ/WPJ.05/2022 dari DJP yang menyatakan 00192/KEB/PJ/WPJ.05/2022 from DJP which stated
penolakan atas keberatan terkait kekurangan rejection of objection related to tax underpayment for
pembayaran Pajak Penghasilan (PPh) pasal 21, PPh several Income Taxes article 21, Corporate Income Tax,
badan, dan PPN. and VAT.
PDL telah mengajukan banding kepada Pengadilan Pajak PDL has submitted an appeal to the Tax Court on the
atas SKPKB diatas di tahun 2022 melalui surat above SKPKB in 2022 through the letter no.
008/Dir/002/07.22, 009/Dir/002/07.22, 010/Dir/002/07.22 008/Dir/002/07.22,009/Dir/002/07.22,010/Dir/002/07.2
terkait kekurangan pembayaran pajak PPh badan, Pajak 2 for Corporate Income Tax, Income Taxes article 21,
Penghasilan (PPh) pasal 21, dan PPN. Sampai dengan and VAT. As of completion date of this consolidated
tanggal penyelesaian laporan keuangan konsolidasian ini, financial statements, no decision from the Tax Court on
belum ada keputusan dari Pengadilan Pajak atas PDL’s tax appeal.
banding
pajak PDL.
172
Page 176
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. PERPAJAKAN (lanjutan) 32. TAXATION (continued)
h. Pemeriksaan Pajak (lanjutan) h. Tax assessment (continued)
PT Bank Pan Indonesia Tbk (“PT BPI”) PT Bank Pan Indonesia Tbk (“PT BPI”)
PT BPI menerima surat ketetapan pajak kurang bayar PT BPI received corporate income tax underpayment
pajak penghasilan badan dari Direktorat Jenderal Pajak assessment letter from Directorate General of Taxation No.
No. 00013/206/16/091/18 tanggal 00013/206/16/091/18 dated August 29, 2018 regarding
29 Agustus 2018 atas pajak penghasilan tahun 2016 income tax year 2016 amounting to Rp 216,430 and penalty
sebesar Rp 216.430 dan denda sebesar Rp 86.572. amounting to Rp 86,572. PT BPI has paid and recorded
PT BPI telah membayar dan mencatat the
kekurangan pembayaran pajak berikut dendanya. underpayment and its penalty.
Pada tanggal 20 Desember 2019, PT BPI mengajukan On December 20, 2019, PT BPI submitted a request for
permohonan pengurangan atau pembatalan surat reduction or cancellation of 2016 tax assessment letter
ketetapan pajak tahun 2016 melalui surat No. through the letter No. 701/DIR/EXT/2019. Upon the request
701/DIR/EXT/2019. Atas surat permohonan tersebut, letter submitted by PT BPI, Directorate General of Taxation
Direktorat Jenderal Pajak telah mengabulkan has approved the reduction of 2016 tax assessment letter by
pengurangan sebesar Rp 160.387 atas surat ketetapan Rp 160,387 through Decision Letter of Directorate General
pajak tahun 2016 melalui Surat Keputusan No. KEP- of Taxation No. KEP- 00543/NKEB/WPJ.19/2020 dated May
00543/NKEB/WPJ.19/2020 tanggal 8 Mei 2020. 8, 2020. The refund was compensated to other taxes
Pengembalian kelebihan pembayaran pajak sebesar Rp of Rp 77 and received in cash of Rp 160,310. PT BPI
77 dikompensasikan sebagai pengurang pajak lainnya, received the refund of in June 2020.
sedangkan sisanya sebesar Rp 160.310 ditransfer
langsung ke rekening PT BPI. PT BPI telah menerima
pengembalian kelebihan pembayaran pajak
tersebut pada Juni 2020.
Pada tanggal 4 Agustus 2020, PT BPI mengajukan On August 4, 2020, PT BPI submitted second request of
permohonan pengurangan atau pembatalan Surat reduction or cancellation for 2016 tax assessment letter to
Ketetapan Pajak tahun 2016 kedua melalui surat No. Directorate General of Taxation through letter No.
391/DIR/EXT/2020 sejumlah Rp 134.308. Permohonan 391/DIR/EXT/2020 on the remaining Rp 134,308. Such
tersebut, telah ditolak melalui Surat Keputusan request has been rejected by Decision Letter of Directorate
Direktorat Jenderal Pajak No. KEP- General of Taxation No. KEP-01332/NKEB/WPJ.19/2020
01332/NKEB/WPJ.19/2020 tanggal 29 Desember 2020. dated December 29, 2020. On January 20, 2021, through
Pada tanggal 20 Januari 2021, melalui surat nomor letter No. 017/DIR/EXT/21, PT BPI has filed a lawsuit for
017/DIR/EXT/21, PT BPI telah mengajukan surat 2016 corporate income tax amounting to Rp 134,308 to the
gugatan PPh badan tahun 2016 sebesar Rp 134.308 Tax Court based on the Director General of Taxes decision
ke Pengadilan Pajak atas Surat keputusan Direktur letter No. KEP 01332/NKEB/WPJ.19/ 2020 dated December
Jenderal Pajak No. KEP- 01332/NKEB/WPJ.19/2020 29, 2020, with a trial on December 14, 2021. PT BPI has
tanggal 29 Desember 2020, dengan proses sidang received official decision statement from the Tax Court,
pada tanggal issued on March 10, 2022, rejecting PT BPI objection.
14 Desember 2021. PT BPI telah menerima Salinan
Resmi Putusan Pengadilan Pajak yang
diterbitkan tanggal 10 Maret 2022 dengan keputusan
menolak Gugatan PT BPI.
Pada tanggal 9 Juni 2022, PT BPI mengajukan Surat On June 9, 2022, PT BPI submitted Letter of Application for
Permohonan Peninjauan Kembali dan Memori Peninjuan Judicial Review and Memorandum of Review on Tax Court
Kembali atas Putusan Pengadilan Pajak Nomor Decision No. PUT- 000727.99/2021/PP/M.VI Year 2022
PUT- 000727.99/2021/PP/M.VI regarding Lawsuit against the Decision Letter of the Director
Tahun 2022 mengenai Gugatan terhadap surat General of Taxes No. KEP-01332/ NKEB/ WPJ.19/ 2020
Keputusan Direktur Jenderal Pajak Nomor KEP- dated December 29, 2020 regarding Deduction of Tax
01332/NKEB/WPJ.19/2020 tertanggal Assesment of SKPKB, in Accordance with Article 36
29 Desember 2020 tentang Pengurangan Ketetapan paragraph (1b) of the KUP. On February 20, 2023, Supreme
Pajak atas Surat Ketetapan Pajak Kurang Bayar Court has filed a decision with registered number
Berdasarkan Pasal 36 ayat (1) huruf b KUP. Pada tanggal 195B/PJ/PJK/2023. Regarding to the decision above,
20 Februari 2023, Mahkamah Agung telah memberikan management believes that there will be no impact on PT BPI
keputusan dengan nomor register 195B/PJ/PJK/2023. consolidated financial statements.
Atas keputusan di atas, manajemen berkeyakinan tidak
ada dampak terhadap laporan keuangan
konsolidasian.
173
Page 177
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. PERPAJAKAN (lanjutan) 32. TAXATION (continued)
h. Pemeriksaan Pajak (lanjutan) h. Tax assessment (continued)
PT Bank Pan Indonesia Tbk (“PT BPI”) (lanjutan) PT Bank Pan Indonesia Tbk (“PT BPI”)
(continued)
PT BPI menerima surat ketetapan pajak kurang bayar PT BPI received corporate income tax underpayment
pajak penghasilan badan dari Direktorat Jenderal Pajak assessment letter from Directorate General of Taxation
No. 00014/206/17/091/19 tanggal 30 September 2019 No. 00014/206/17/091/19 dated September 30, 2019
atas pajak penghasilan tahun 2017 sebesar Rp 368.257. regarding income tax year 2017 amounting to Rp 368,257.
PT BPI telah membayar dan mencatat kekurangan PT BPI has paid and recorded the underpayment.
pembayaran pajak tersebut.
Pada tanggal 20 Desember 2019, PT BPI mengajukan On December 20, 2019, PT BPI submitted an objection
keberatan atas surat ketetapan pajak tahun 2017 tersebut letter on the 2017 tax assessment letter to Directorate
kepada Direktorat Jenderal Pajak melalui surat No. General of Taxation through letter No. 699/DIR/EXT/2019.
699/DIR/EXT/2019. Atas surat keberatan tersebut, The Directorate General of Taxation granted the objection
Direktorat Jenderal Pajak mengabulkan seluruhnya of Rp 360,586 in full through Decision Letter of Directorate
keberatan PT BPI sejumlah Rp 360.586 melalui Surat General of Taxation No. KEP-01454/KEB/WPJ.19/ 2020
Keputusan Direktorat Jenderal Pajak No. KEP- dated December 17, 2020. PT BPI received the refund on
01454/KEB/WPJ.19/2020 tanggal 17 Desember 2020. PT March 23, 2021.
BPI telah menerima pengembalian kelebihan
pembayaran pajak tersebut pada 23 Maret 2021.
Pada tanggal 30 September 2019, PT BPI menerima On September 30, 2019, PT BPI received PPh article
surat ketetapan pajak kurang bayar (“SKPKB”) PPh pasal 4 (2) underpayment assessment letter (“SKPKB”) from
4 (2) tahun 2017 dari Direktorat Jenderal Pajak. PT BPI Directorate General of Taxation. PT BPI paid for the
melakukan pembayaran atas SKPKB tersebut pada SKPKB on October 29, 2019. On December 20, 2019,
tanggal through letter number 700/DIR/EXT/2019, PT BPI
29 Oktober 2019. Pada tanggal 20 Desember 2019, submitted an objection letter and was rejected
melalui surat nomor 700/DIR/EXT/2019, PT BPI by the Directorate General of Taxation through Decision
mengajukan surat keberatan dan ditolak oleh Direktorat Letter No. KEP-01377/KEB/WPJ.19/2020 dated
Jenderal Pajak melalui surat keputusan nomor KEP- November 20, 2020.
01377/KEB/WPJ.19/2020 tanggal 20 November 2020.
Pada tanggal 15 Februari 2021, PT BPI mengajukan On February 15, 2021, PT BPI filed an appeal to the tax
banding ke pengadilan pajak atas penolakan terhadap court related to the rejection of submission of objections on
pengajuan keberatan atas SKPKB PPh Pasal 4(2) tahun SKPKB tax article 4(2) 2017 through letter No.
2017 melalui surat No. 039/DIR/EXT/21 sebesar Rp 039/DIR/EXT/21, amounting to Rp 59,706, based on the
59.706 ke pengadilan pajak atas Surat Keputusan Decision Letter of Directorate General of Taxation No.
Direktorat Jenderal Pajak No. KEP- KEP- 01377/KEB/WPJ.19/2020 dated 20 November 2020.
01377/KEB/WPJ.19/2020 tanggal 20 November 2020. As of the issuance date of the 2023 consolidated financial
Sampai dengan tanggal penerbitan laporan keuangan statements, PT BPI is still waiting for the decision of the
konsolidasian tahun 2023, PT BPI masih menunggu appeal.
putusan sidang tersebut.
Berdasarkan Surat Pemberitahuan Pemeriksaan Based on the field inspection letter No. PRIN-
Lapangan nomor PRIN-15/PJ.04/RIK.SIS/2021 tanggal 15/PJ.04/RIK.SIS/2021 dated April 23, 2021, PT BPI
23 April 2021 PT BPI telah diperiksa ulang oleh Direktorat has been re-examined by the Directorate General of
Jenderal Pajak untuk pajak penghasilan tahun 2016. Taxation for 2016 corporate income tax. On December 28,
Pada tanggal 2021, the Directorate General of Taxation has issued an
28 Desember 2021, Direktorat Jenderal Pajak telah additional underpaid tax assessment letter (“SKPKBT”)
menerbitkan surat ketetapan pajak kurang bayar amounting to Rp 681,966, with 100% administrative
tambahan (“SKPKBT”) sebesar Rp 681.966, sanction of Rp 681,966, in accordance with article 15
ditambah sanksi administrasi 100% paragraph
sebesar Rp 681.966, sesuai pasal 15 ayat (2) KUP. (2) of the KUP.
174
Page 178
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. PERPAJAKAN (lanjutan) 32. TAXATION (continued)
h. Pemeriksaan Pajak (lanjutan) h. Tax assessment (continued)
PT Bank Pan Indonesia Tbk (“PT BPI”) PT Bank Pan Indonesia Tbk (“PT BPI”)
(lanjutan) (continued)
Atas Surat Ketetapan Pajak Kurang Bayar Tambahan On the tax underpayment additional assessment letter, PT
tersebut PT BPI tidak menyetujui baik secara aspek BPI did not agree either formally or materially, and would
formal maupun material, dan mengajukan keberatan file an objection through letter No. 094/DIR/EXT/22 dated
melalui surat No. 094/DIR/EXT/22 tanggal 21 Maret March 21, 2022, after making payments for all the SKPKBT
2022, setelah melakukan pembayaran atas seluruh on March 18, 2022. On March 17, 2023, Directorate
SKPKBT pada tanggal 18 Maret 2022. Pada tanggal 17 General of Taxation issued the Decision Number KEP-
Maret 2023 Direktorat Jenderal Pajak menerbitkan 00154/KEB/PJ/WPJ.19/2023 granted half of objection of
Keputusan Nomor KEP- 00154/KEB/PJ/WPJ.19/2023 Rp 84,022. For the decision, management believes that
mengabulkan there will be no significant impact on PT BPI financial
sebagian keberatan permohonan PT BPI sebesar Rp condition and consolidated financial statements.
84.022. Atas keputusan di atas, manajemen
berkeyakinan tidak ada dampak yang signifikan
terhadap kondisi keuangan PT BPI dan laporan keuangan
konsolidasian.
Pada tanggal 12 Juni 2023, melalui surat nomor On June 12, 2023, through letter No.
203/DIR/EXT/23 tertanggal 8 Juni 2023, PT BPI telah 203/DIR/EXT/23 dated June 8, 2023, PT BPI has
mengajukan surat Permohonan Banding terhadap submitted an application letter for appeal against the
Keputusan Direktur Jenderal Pajak Nomor KEP- Decision of Directorate General of Taxation No. KEP-
00154/KEB/PJ/WPJ.19/2023 tanggal 00154/KEB/PJ/WPJ.19/2023 dated March 17, 2023,
17 Maret 2023 tentang Keberatan Wajib Pajak atas Surat concerning Taxpayer Objections to the Corporate Income
Ketetapan Pajak Kurang Bayar Tambahan (“SKPKBT”) Tax (“SKPKBT”) Assessment Letter
Pajak Penghasilan (“PPh”) Badan Nomor No. 00001/306/16/091/21 dated December 28, 2021 Fiscal
00001/306/16/091/21 tanggal Year 2016 to the Chairman of the Tax Court. In accordance
28 Desember 2021 Tahun Pajak 2016 kepada Ketua with the Hearing Notification Letter No. Pem-
Pengadilan Pajak. Sesuai dengan Surat Pemberitahuan 116/PAN.061/2023 dated September 22, 2023, the first
Sidang No. PEMB- 116/PAN.061/2023 tanggal 22 trial held on October 10, 2023.
September 2023, pelaksanaan sidang pertama
dilakukan pada
tanggal 10 Oktober 2023.
Sampai dengan tanggal penerbitan laporan As of the issuance date of the 2023 consolidated
keuangan konsolidasian tahun 2023, PT BPI masih financial statements, PT BPI is still waiting for the result of
menunggu hasil sidang banding tersebut. the appeal.
Berdasarkan Surat Pemberitahuan Based on Field Inspection Notification Letter number Pem-
Pemeriksaan Lapangan nomor PEMB- 00027/WPJ.19/RIK.SIS/2022 dated 2 August 2022,
00027/WPJ.19/RIK.SIS/2022 tanggal 2 Agutus 2022. Inspection of BPI for 2018 taxes were carried out by the
Pemeriksaan terhadap PT BPI untuk tahun pajak 2018 Regional Office of DJP Large Taxpayer One. On June 9
yang dilakukan oleh Kantor Wilayah DJP Wajib Pajak 2023, the Directorate General of Taxes issued a Tax
Besar Satu. Pada tanggal Underpayment Assessment Letter (“SKPKB”) amounting
9 Juni 2023, Direktorat Jenderal Pajak telah menerbitkan to Rp 483,846.
Surat Ketetapan Pajak Kurang Bayar
(“SKPKB”) sebesar Rp 483.846.
175
Page 179
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. PERPAJAKAN (lanjutan) 32. TAXATION (continued)
Atas Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) On the Tax Underpayment Assessment Letter (“SKPKB”),
tersebut PT BPI telah mengajukan permohonan PT BPI did not approve in part, both in formal and material
keberatan melalui surat No. 418/DIR/EXT/23 aspects. PT BPI has submitted an objection
sampai dengan surat No. 442/DIR/EXT/23 tertanggal request via letter No. 418/DIR/EXT/23 to letter
4 September 2023, setelah PT BPI melakukan no. 442/DIR/EXT/23 dated September 4, 2023, after PT BPI
pembayaran atas seluruh SKPKBT pada tanggal 25 made payment for all SKPKBT on August 25, 2023. For the
Agustus 2023. Atas pembayaran SKPKBT di atas, SKPKBT payments above, management believes there will
manajemen berkeyakinan tidak ada dampak yang be no significant impact on PT BPI financial condition and
signifikan terhadap kondisi keuangan PT BPI dan laporan consolidated financial statements.
keuangan konsolidasian.
PT Bank Pan Indonesia Tbk (“PT BPI”) PT Bank Pan Indonesia Tbk (“PT BPI”)
(lanjutan) (continued)
Sampai dengan tanggal penerbitan laporan keuangan As of the issuance date of the 2023 consolidated financial
konsolidasian tahun 2023, PT BPI masih menunggu statements, PT BPI is still waiting for the objection request.
hasil permohonan keberatan
tersebut.
Pada tanggal 22 Desember 2023 On December 22, 2023, PT BPI received a Tax Audit
PT BPI menerima Surat Perintah Pemeriksaan Pajak Order Letter from the Directorate General of Taxes No.
dari Direktorat Jenderal Pajak No. PRIN- PRIN-418/RIKSIS/KPP.1901/2023 and PRIN-
418/RIKSIS/KPP.1901/2023 dan PRIN- 419/RIKSIS/KPP.1901/2023 dated December 12, 2023 for
419/RIKSIS/KPP.1901/2023 tanggal 12 Desember 2023 2019 and 2021 fiscal year.
untuk tahun pajak 2019 dan 2021.
176
Page 180
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. LIABILITAS IMBALAN KERJA 33. EMPLOYEE BENEFITS LIABILITY
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, Grup As of March 31, 2024 and December 31, 2023, the Group
menyediakan imbalan kerja pasti kepada karyawannya sesuai provides defined employee benefits to their employees in
dengan Peraturan Pemerintah (“PP”) No. 35 tahun 2021 untuk accordance with Implementing Regulation (“PP”) No. 35 of
Undang-Undang Nomor 11 Tahun 2020 (Undang-Undang 2021 of Law No. 11 of 2020 (Job Creation Law) enacted in
Cipta Kerja) yang diundangkan pada November 2020. Program November 2020. The defined benefit plan is unfunded.
imbalan pasti ini tidak didanai.
Saldo liabilitas imbalan kerja jangka panjang yang telah The balance of long-term employee benefits liability as of
dibentuk pada tanggal 31 Maret 2024 dan 31 Desember 2023 March 31, 2024 and December 31, 2023, amounted to Rp
adalah masing-masing sebesar Rp 9 6 4 . 2 6 9 dan Rp 9 6 4 . 2 6 9 and Rp 444.389, respectively.
444.389.
Liabilitas imbalan kerja jangka panjang dihitung menggunakan The long-term employee benefits liability was calculated
metode “Projected Unit Credit”. Perhitungan liabilitas imbalan using “Projected Unit Credit” method. The calculation of long-
kerja jangka panjang untuk PT Panin Internasional dan Entitas term employee benefits liability for PT Panin Internasional
Anak tanggal and it’s subsidiary as of March 31, 2024 is performed by an
31 Maret 2024 dilakukan oleh aktuaris independen, KAA Enny independent actuary, KAA Enny Diah Awal through its
Diah Awal melalui laporannya No. 22083/PDL/AP/02/2024 report No. 22083/PDL/AP/02/2024 dated February 6, 2024
tanggal 6 Februari 2024 dan untuk tanggal 31 Desember 2023 and as of December 31, 2023 is performed by KAA
dilakukan oleh KAA Enny Diah Awal melalui Enny Diah Awal through its report No.
laporannya No. 22073/PDL/EP/02/2023 tanggal 6 Februari 22073/PDL/EP/02/2023 dated February 6, 2023. The
2023. Perhitungan liabilitas imbalan kerja jangka panjang untuk calculation of long-term employee benefits liability for PT BPI
PT BPI dan entitas anak tanggal 31 Desember 2023 dilakukan and its subsidiary as of December 31, 2023 is performed by
oleh aktuaris independen, KKA Steven & Mourits melalui an independent actuary, KKA Steven & Mourits through its
laporannya No. 0514/MR-DA- PSAK24-BNKP/II/2024 tanggal report No. 0514/MR-DA-PSAK24- BNKP/II/2024 dated
12 Februari 2024 dan untuk tanggal 31 Desember 2023 February 12, 2024 and as of December 31, 2023 is
dilakukan oleh KKA Steven & Mourits melalui laporannya No. performed by KKA Steven & Mourits through its report No.
0419/ST-DA- PSAK24-BNKP/II/2023 tanggal 17 Februari 2023. 0419/ST-DA-PSAK24- BNKP/II/2023 dated February 17,
2023.
2024 2023
Umur pensiun normal (tahun) 55 tahun/years 55 tahun/years Normal pension age (year)
Tingkat kematian TMI 2019 TMI 2019 Mortality rate
Tingkat bunga diskonto (per tahun)
6,80% - 6,90% 6,80% - 6,90%
Discount rate (per annum)
Kenaikan gaji (per tahun) 7,0% - 11,0% 7,0% - 11,0% Salary increase rate (per annum)
177
Page 181
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. LIABILITAS IMBALAN KERJA (lanjutan) 33. EMPLOYEE BENEFITS LIABILITY (continued)
Rincian liabilitas imbalan kerja karyawan yang diakui dalam Details of employee benefits liability recognized in the
laporan posisi keuangan konsolidasian adalah sebagai berikut: consolidated statement of financial position are as
(lanjutan) follows: (continued)
2024 2023
Saldo pada awal tahun 988.150 460.939 Balance at beginning of year
Biaya jasa kini 126.912 244.696 Current service cost
Biaya bunga - 264.212 Interest cost
Penyesuaian atas perubahan metode Adjustment due to change in attribution
atribusi - 344 method
Kurtailmen - 1.178 Curtailment
Biaya jasa lalu - -279 Past service cost
Ekspektasi pengembalian investasi - -240.341 Expected return on assets
(Keuntungan) / kerugian atas
- 1.385 (Gain) / loss on settlements
penyelesaian
Kelebihan pembayaran - 2.274 Excess payment
Pengakuan masa kerja - 1.589 Recognition of past services
Imbalan yang dibayar - 121.785 -220.194 Benefit paid
Kelebihan pembayaran manfaat - -2.274 Excess benefit paid
Pengukuran kembali yang diakui Remeasurements recognized
dalam penghasilan komprehensif lain - 474.621 in other comprehensive income
Saldo pada akhir tahun 993.277 988.150 Balance at end of year
178
Page 182
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. LIABILITAS IMBALAN KERJA (lanjutan) 33. EMPLOYEE BENEFITS LIABILITY (continued)
Sensitivitas keseluruhan liabilitas imbalan kerja terhadap The sensitivity of the overall provision of employee benefits
perubahan tertimbang asumsi dasar adalah sebagai berikut to changes in the weighted principal assumptions is as
(tidak diaudit): follows (unaudited):
2024 2023
Dampak Dampak
pada kewajiban pada kewajiban
Kenaikan keseluruhan - Kenaikan keseluruhan -
(penurunan) kenaikan (penurunan) kenaikan
dalam asumsi (penurunan) / dalam asumsi (penurunan) /
/ Increase Impact on overall / Increase Impact on overall
(decrease) in liability - increase (decrease) in liability - increase
assumption (decrease) assumption (decrease)
Tingkat bunga diskonto -1% 242.664 -1% 242.664 Discount rate
+1% (212.665) +1% (212.665)
Tingkat kenaikan gaji -1% (203.686) -1% (203.686) Salary growth rate
+1% 227.774 +1% 227.774
34. LIABILITAS SEWA 34. LEASE LIABILITIES
Jumlah tercatat liabilitas sewa dan pergerakannya selama The carrying amounts of lease liabilities and the
tahun berjalan adalah sebagai berikut: movements during the year are as follows:
1 Januari/ 31 Maret /
January 1, Penambahan/ Beban bunga/ Pembayaran/ March 31
2024 Additions Interest expenses Payments 2024
Kelas aset pendasar Underlying assets
Bangunan 6.564 (53) 90 (2.882) 3.719 Property
Total 6.564 (53) 90 (2.882) 3.719 Total
1 Januari/ 31 Desember/
January 1, Penambahan/ Beban bunga/ Pembayaran/ December 31,
2023 Additions Interest expenses Payments 2023
Kelas aset pendasar Underlying assets
Bangunan 9.530 2.146 746 (5.858) 6.564 Property
Total 9.530 2.146 746 (5.858) 6.564 Total
179
Page 183
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. MODAL SAHAM 35. SHARE CAPITAL
Susunan pemilikan saham Perusahaan pada tanggal 31 The details of the shareholders and their respective share
Maret 2024 dan 31 Desember 2023 berdasarkan catatan yang ownership as of March 31, 2024 and December 31, 2023,
dibuat oleh PT Sinartama Gunita, Biro Administrasi Efek adalah respectively, based on the report prepared by PT
sebagai berikut: Sinartama Gunita Shares Registrar, are as follows:
31 Maret 2024 dan 31 Desember 2023/
March 31, 2024 and December 31, 2023
Jumlah Persentase Jumlah
saham/ pemilikan/ modal/
Number of Percentage Total paid-up
Nama pemegang saham shares of ow nership capital stock Name of stockholders
Rp Juta/
Rp Million
PT Panin Financial Tbk 11,089,071,285 46.04% 1,108,907 PT Panin Financial Tbk
Votraint No. 1103 Pty Ltd. 9,349,793,152 38.82% 934,979 Votraint No. 1103 Pty Ltd.
Wakil Presiden Direktur - Hendraw an Deputy President Director - Hendraw an
Danusaputra 3,500,000 0.01% 350 Danusaputra
Masyarakat (masing-masing
di baw ah 5%) 3,639,181,561 15.11% 363,919 Public (below 5% each)
Jumlah 24,081,545,998 99.98% 2,408,155 Total
Saham treasuri 6,100,000 0.02% 610 Treasury stock
Jumlah 24,087,645,998 100.00% 2,408,765 Total
36. SAHAM TREASURI 36. TREASURY STOCK
Sehubungan dengan Surat Edaran Otoritas Jasa Keuangan Due to Circular Letter from Financial Service Authority
No. 3/SEOJK.04/2020 tertanggal (OJK) No. 3/SEOJK.04/2020 dated March 9, 2020, about
9 Maret 2020 tentang Kondisi Lain sebagai Kondisi Pasar yang Other Condition as Significant Fluctuation of Market
Berfluktuasi secara Signifikan dalam Pelaksanaan Pembelian Condition Regarding to Repurchase of Stocks that has
Kembali Saham yang dikeluarkan oleh Emiten atau been issued by The Public Company, PT BPI has
Perusahaan Publik, PT BPI telah melaksanakan pembelian repurchase its own stocks.
kembali saham yang diterbitkan.
Pada tanggal 26 Maret 2020, PT BPI membeli kembali On March 26, 2020, PT BPI repurchase 6,100,000 shares
6.100.000 lembar saham senilai Rp 4.233 yang dimiliki oleh amounting to Rp 4,233 owned by public. From that amount,
masyarakat. Dari jumlah tersebut, senilai nominal Rp 610 Rp 610 is used as deduction of capital stock, while the rest
digunakan sebagai pengurang dari modal disetor, sedangkan amounting to Rp 3,623 is used as deduction of additional
sisanya senilai Rp 3.623 digunakan sebagai pengurang agio paid in capital.
saham.
180
Page 184
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. TAMBAHAN MODAL DISETOR 37. ADDITIONAL PAID-IN CAPITAL
Agio per Saham
(dalam jumlah
penuh) /
Total Premium
Saham / per Shares
Number of (full amount)
Shares 2024 2023
Agio saham Share premium
Penjualan saham: Sale of shares
1983 1.020.000 1.950 1.989 1.989 1983
1989 793.664 5.300 4.206 4.206 1989
Saham bonus Bonus shares in
tahun 1990 186.143 2.750 512 512 1990
Swap share Swap share
pada transaction
tahun 1991 15.520.000 10.000 155.200 155.200 in 1991
Kapitalisasi agio Capitalization of
saham share premium
tahun 1992 55.499.421 - (55.499) (55.499) in 1992
Saham yang
diperoleh kembali Treasury
(78.035.500) - (3.685) (3.685) stocks
Agio saham yang Selling
diperoleh of treasury
kembali 7.145 7.145 stocks
Hasil Exercise
pelaksanaan Warrant
Waran Seri V 19.930 19.930 Series V
Sub-total 129.798 129.798 Sub-total
181
Page 185
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. TAMBAHAN MODAL DISETOR (lanjutan) 37. ADDITIONAL PAID-IN CAPITAL (continued)
Agio per Saham
(dalam jumlah
penuh) /
Total Premium
Saham / per Shares (full
Number of amount)
Shares 2024 2023
Biaya emisi efek ekuitas
Share issuance cost
Biaya Penawaran
Umum Terbatas
(PUT) dalam
rangka
penerbitan hak Limited
memesan efek Public Offering
terlebih dahulu through
kepada preemptive
pemegang right issue to
saham shareholders
- PUT II tahun - Limited Public
1998 (435) (435) Offering II, 1998
- PUT III - Limited Public
tahun 1999 (332) (332) Offering III, 1999
- PUT IV - Limited Public
tahun 1999 (551) (551) Offering IV, 1999
- PUT V tahun - Limited Public
1999 (444) (444) Offering V, 1999
- PUT VI - Limite Public
tahun 2006 (570) (570) Offering VI, 2006
- PUT VII - Limited Public
tahun 2011 (8.234) (8.234) Offering VII, 2011
Sub-total (10.566) (10.566) Sub-total
Selisih nilai Difference arising
transaksi from business
kombinasi combination
bisnis transaction of
entitas entities under
sepengendali (1.214.310) (1.214.310) common control
Biaya perolehan Acquisition cost
Nilai buku Book value of
investasi pada investment in
PT BPI 510.691 510.691 PT BPI
Sub-total (703.619) (703.619) Sub-total
Total (584.387) (584.387) Total
182
Page 186
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. SELISIH NILAI TRANSAKSI DENGAN PIHAK NON- 38. DIFFERENCE ARISING FROM TRANSACTION WITH
PENGENDALI NON-CONTROLLING INTEREST
Pada tahun 2013, PT PI telah beberapa kali meningkatkan In 2013, PT PI has increase its authorized and issued share
modal dasar serta modal ditempatkan yang diambil bagian capital several times which subscribed and fully paid by the
dan disetor penuh oleh Perusahaan dan Dai-ichi Life Company and Dai-ichi Life Holdings, Inc. (formerly The Dai-
Holdings, Inc. (sebelumnya The Dai-ichi Life Insurance ichi Life Insurance Company, Ltd) in different proportion.
Company, Ltd) dalam proporsi yang berbeda. Hal ini This resulted in the dilution of the Company’s ownership of
berdampak terhadap dilusi kepemilikan Perusahaan atas PT PI from 99.99% to become 63.16%, without losing
PT PI dari semula 99,99% menjadi 63,16%, tanpa control. All impact resulted from this dilution are presented
kehilangan pengendalian. Seluruh dampak yang terkait in “Difference Arising from Transaction with Non- controling
dengan dilusi tersebut dicatat dalam akun “Selisih Nilai Interest” account.
Transaksi dengan Pihak Nonpengendali”.
Pada tahun 2013, PT BPI telah beberapa kali meningkatkan In 2013, PT BPI has increase its authorized and issued
modal dasar serta modal ditempatkan yang diambil bagian share capital several times which subscribed and fully paid
dan disetor penuh oleh Perusahaan dalam proporsi yang by the Company in different proportion. This resulted in the
berbeda. Hal ini berdampak terhadap dilusi kepemilikan dilution of the Company’s ownership of PT BPI from
Perusahaan atas PT BPI dari semula 34,34% menjadi 34.34% to become 46.04%, without losing control. All
46,04%, tanpa kehilangan pengendalian. Seluruh dampak impact resulted from this dilution are presented in
yang terkait dengan dilusi tersebut dicatat dalam akun “Difference Arising from Transaction with Non- controling
“Selisih Nilai Transaksi dengan Pihak Nonpengendali”. Interest” account.
Merupakan selisih antara ekuitas bagian PT BPI di ekuitas Represents the difference between PT BPI interest in the
entitas anak sebelum dan sesudah pengeluaran saham equity of subsidiaries, before and after issuance of shares
dengan nilai ekuitas entitas anak sebelum pengeluaran in relation with CFI limited public offering V of
saham, sehubungan dengan Penawaran Umum Terbatas V 1,171,488,567 shares with 911,157,774 warrants in 2011,
saham CFI sejumlah 1.171.488.567 saham disertai and the exercise of warrants Series V to 209,723,040
sejumlah 911.157.774 waran pada tahun 2011 dan shares in 2014 and the PDSB Initial Public Offering of
pelaksanaan waran Seri V sejumlah 209.723.040 waran 4,750,000,000 shares with 950,000,000 warrants Series I
pada tahun 2014, Penawaran Umum Saham Perdana in 2014 and the exercise of warrants Series I to
PDSB sejumlah 4.750.000.000 saham disertai sejumlah 275,809,846 shares in 2017, perform to increase of Capital
950.000.000 waran Seri I pada tahun 2014, pelaksanaan through PDSB Limited Public Offering I with Pre- emptive
waran Seri I sejumlah 275.809.846 tahun 2017, dan Rights Issued (HMETD) of 13.763.702.595 shares in 2018.
penambahan modal melalui Penawaran Umum Terbatas I
PDSB dengan Hak Memesan Efek Terlebih Dahulu
(HMETD) sejumlah 13.763.702.595 saham pada tahun
2018.
39. KOMPONEN EKUITAS LAINNYA 39. OTHER EQUITY COMPONENTS
Akun ini berkaitan dengan hal-hal berikut: This account pertains to the following:
31 Maret 2024 / 31 Desember 2023/
March 31, 2024 December 31, 2023
Surplus revaluasi aset tetap 3.710.484 3.710.484 Revaluation surplus of fixed assets
Bagian penghasilan komprehensif Portion of other comprehensive
lainnya dari entitas asosiasi -1.174.093 -1.174.093 income of an associate
Keuntungan yang belum direalisasi Unrealized gain from adjustment in
dari kenaikan nilai wajar efek fair value of available-for-sale
tersedia untuk dijual 1.252.674 1.252.674 securities
Pengukuran kembali atas Remeasurement of defined benefit
kewajiban imbalan pasti 87.674 87.674 obligation
Laba (rugi) yang belum direalisasi Unrealized gain (loss) from
dari kenaikan (penurunan) nilai increase (decrease) in fair value
wajar efek tersedia untuk dijual -229.479 -229.479 of available-for-sale securities
Jumlah 3.647.260 3.647.260 Total
176
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. KEPENTINGAN NONPENGENDALI 40. NON-CONTROLLING INTERESTS
Pada tanggal 31 Maret 2024 dan Desember 2023, akun ini As of March 31, 2024 and December 31, 2023, this account
merupakan hak kepentingan nonpengendali atas aset neto represents the equity shares of non-controlling interest in
entitas anak yang tidak dimiliki sepenuhnya oleh Grup the net assets of the subsidiaries that are not wholly-owned
masing-masing sebesar Rp 34.574.418 dan Rp 34.120.359. by the Group amounting to Rp 34.574.418 and Rp
34,120,359, respectively.
41. CADANGAN UMUM 41. GENERAL RESERVES
Berdasarkan Risalah Rapat Umum Pemegang Saham Based on the Minutes of Annual General Meeting of
Tahunan tanggal 19 Juni 2023, para pemegang saham Shareholders dated June 19, 2023, the Company’s
Perusahaan menyetujui untuk tidak membagikan dividen dan shareholders decided to not distribute dividends and
menetapkan cadangan umum sebesar Rp 500. approved the appropriation for general reserves amounting
to Rp 500.
Berdasarkan Risalah Rapat Umum Pemegang Saham Based on the Minutes of Annual General Meeting of
Tahunan tanggal 30 Juni 2022, para pemegang saham Shareholders dated June 30, 2022, the Company’s
Perusahaan menyetujui untuk membagikan dividen sebesar shareholders decided to distribute dividends amounting to
Rp 320.221 dalam jutaan dan menetapkan cadangan Rp 320,221 in millions and approved the appropriation for
umum sebesar Rp 500. general reserves amounting to Rp 500.
42. PENGELOLAAN MODAL 42. CAPITAL MANAGEMENT
Tujuan utama pengelolaan modal Grup adalah menjamin The primary objective of the Group’s capital management
kemampuan kelangsungan usaha Grup serta is to ensure the Group’s ability to continue as a going
memaksimalkan manfaat bagi pemegang saham dan concern and to maximize benefits to shareholders and
pemangku kepentingan lainnya. other stakeholders.
Grup mengelola struktur permodalan dan melakukan The Group manages its capital structure and makes
penyesuaian, berdasarkan perubahan kondisi ekonomi. adjustments to it, based on changes in economic
Untuk memelihara dan menyesuaikan struktur permodalan, conditions. To maintain or adjust the capital structure,
Perusahaan dapat menyesuaikan pembayaran dividen the Company may adjust the dividend payment to
kepada pemegang saham, imbalan modal kepada pemegang shareholders, return capital to shareholders or issue new
saham atau menerbitkan saham baru. shares.
Grup mengelola permodalan dengan menggunakan rasio The Group monitors its capital using gearing ratio, by
pengungkit, yang dihitung melalui pembagian antara utang dividing net debt with the total capital. The Group’s
neto dengan jumlah modal. Kebijakan Grup adalah menjaga policy is to maintain a gearing ratio within the range of
rasio pengungkit dalam kisaran yang umum dalam industri gearing ratios of the leading companies in the industry in
sejenis dengan tujuan untuk mengamankan pendanaan order to secure funds at a reasonable cost.
terhadap biaya yang rasional.
Utang neto meliputi seluruh utang asuransi, titipan premi, Net debt is calculated as all insurance payables,
beban akrual dan utang lain-lain ditambah dengan liabilitas policyholders’ deposits, accrued expenses and other
kontrak asuransi dikurangi kas dan setara kas. Jumlah modal payables and insurance contract liabilities less cash and
mencakup seluruh ekuitas sebagaimana yang disajikan cash equivalents. The total capital is calculated as equity
dalam laporan posisi keuangan konsolidasian. as shown in the consolidated statement of financial
position.
Perhitungan rasio pengungkit adalah sebagai berikut: The computation of gearing ratio are as follows:
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Utang asuransi 249.929 281.391 Insurance payables
Utang usaha dan lain-lain 168.327 146.747 Trade and other payables
Liabilitas kontrak asuransi 3.825.954 3.761.311 Insurance contract liabilities
Jumlah 4.244.210 4.189.449 Total
Dikurangi kas dan setara kas (1.637.653) (1.624.501) Less cash and cash equivalents
(Aset) Utang neto 2.606.557 2.564.948 Net (assets) debt
Jumlah ekuitas 4.954.754 4.903.879 Total equity
Rasio pengungkit 0,53 0,52 Gearing ratio
177
Page 188
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. PENDAPATAN BUNGA YANG DIPEROLEH 43. INTEREST EARNED
31 Maret/ March 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Rupiah Rupiah
Diukur pada nilai w ajar melalui laba rugi Measured at f air value through prof it or loss
Ef ek-ef ek Securities
Obligasi/Sukuk 124,492 58,384 Bonds/Sukuk
Sekuritas Rupiah Bank Indonesia 25,241 - Bank Indonesia Rupiah Security
Surat Perbendaharaan Negara 273 - Government Treasury Bills
Surat utang jangka menengah 13 13 Medium Term Notes
Sub jumlah - Diukur pada nilai w ajar Sub total - Measured at f air value through
melalui laba rugi 150,019 58,397 prof it and loss
Diukur pada nilai w ajar melalui Measured at f air value through other
penghasilan komprehensif lain comprehensive income
Ef ek-ef ek Securities
Obligasi/Sukuk 347,018 337,999 Bonds/Sukuk
Reksadana - 56,142 Mutual f unds
Sekuritas Rupiah Bank Indonesia 6,076 - Bank Indonesia Rupiah Security
Surat utang jangka menengah 222 222 Medium Term Notes
Sub jumlah - Diukur pada nilai w ajar Sub total - Measured at f air value through
melalui penghasilan komprehensif lain 353,316 394,363 other comprehensive income
Diukur pada biaya perolehan diamortisasi Measured at amortized cost
Giro 20,657 22,705 Demand deposits
Penempatan pada Bank Placements w ith Bank
Indonesia dan bank lain Indonesia and other banks
Call money 12,879 6,301 Call money
Fasilitas Simpanan Bank Indonesia Bank Indonesia Sharia Deposit
Syariah 9,105 7,985 Facility
Deposito Berjangka 3,038 3,703 Time Deposit
Sertif ikat Bank Indonesia Syariah 1,555 1,654 Bank Indonesia Sharia Certificates
Ef ek-ef ek Securities
Obligasi/Sukuk 101,331 73,504 Bonds/Sukuk
Sekuritas Rupiah Bank Indonesia 62,778 - Bank Indonesia Rupiah Security
Wesel tagih 83 320 Export draf ts
Sertif ikat Pengelolaan Dana Berdasarkan Interbank Fund Management
Prinsip Syariah Antarbank 115 - Certif icate based on Sharia Principle
Ef ek yang dibeli dengan Securities purchased w ith
janji dijual kembali 3,254 105,144 agreements to resell
Kredit Loans
Pinjaman tetap 1,766,930 1,793,064 Fixed loans
Pinjaman rekening koran 444,534 410,006 Demand loans
Pembiayaan bersama 154,254 137,918 Syndicated loans
Kredit program 32,829 33,020 Program loans
Kredit lainnya 37,074 33,013 Other loans
Lainnya Others
Pembiayaan konsumen 333,469 292,644 Consumer f inancing
Sew a pembiayaan 16,624 10,356 Finance lease
Piutang jual dan sew a-balik 886 671 Sales and lease-back receivables
Anjak piutang - - Factoring receivables
Sub jumlah - Diukur pada biaya
perolehan diamortisasi 3,001,395 2,932,008 Sub total - Measured at amortized cost
Jumlah Pendapatan Bunga - Rupiah 3,504,730 3,384,768 Total Interest Earned - Rupiah
178
Page 189
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. PENDAPATAN BUNGA YANG DIPEROLEH 43. INTEREST EARNED (continued)
(lanjutan)
31 Maret/ March 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Valuta asing Foreign currencies
Diukur pada nilai w ajar melalui laba rugi Measured at f air value through prof it or loss
Ef ek-ef ek Securities
Obligasi/Sukuk 1,626 1,284 Bonds/Sukuk
Diukur pada biaya perolehan diamortisasi Measured at amortized cost
Giro 4,199 2,394 Demand deposits
Penempatan pada bank lain Placements w ith other banks
Call money 38,647 30,637 Call money
Deposito berjangka 816 16,725 Time deposits
Ef ek-ef ek Securities
Obligasi/Sukuk 20,216 20,315 Bonds/Sukuk
Wesel tagih 16 23 Export drafts
Kredit Loans
Pinjaman tetap 64,161 65,913 Fixed loans
Pembiayaan bersama 17,368 19,293 Syndicated loans
Pinjaman rekening koran 351 325 Demand loans
Kredit lainnya - 7 Other loans
Sub jumlah - Diukur pada biaya
perolehan diamortisasi 145,774 155,632 Sub total - Measured at amortized cost
Jumlah Pendapatan Bunga - Valuta asing 147,400 156,916 Total Interest Earned - Foreign currencies
Jumlah Pendapatan Bunga 3,652,130 3,541,684 Total Interest Earned
Pendapatan bunga yang masih akan diterima dari aset Accrued interest income on impaired financial
keuangan yang mengalami penurunan nilai berasal dari assets are from loans amounting to Rp 40,603
kredit sebesar Rp 40.603 juta dan Rp 18.584 juta pada million and Rp 18,584 million as of March 31, 2024
tanggal 31 Maret 2024 dan 2023. and 2023.
Jumlah pendapatan syariah yang diperoleh dari Sharia income earned from primary income
pendapatan usaha utama sebesar Rp 304.931 juta dan transactions amounted to Rp 304,931 million and
Rp 304.529 juta masing-masing untuk periode tiga bulan Rp 304,529 million for the three month periods
yang berakhir pada 31 Maret 2024 dan 2023. ended March 31, 2024 and 2023, respectively.
179
Page 190
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. BEBAN BUNGA 44. INTEREST EXPENSE
31 Maret/ March 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Liabilitas keuangan diukur pada Financial liabilities measured at
biaya perolehan diamortisasi amortized cost
Rupiah Rupiah
Simpanan Deposits
Deposito berjangka 719,901 672,260 Time deposits
Tabungan 283,096 242,074 Saving deposits
Giro 34,084 31,326 Demand deposits
Simpanan dari bank lain Deposits f rom other banks
Call money 32,816 6,560 Call money
Deposito berjangka 547 168 Time deposits
Giro 11 247 Demand deposits
Efek yang dijual dengan janji Securities sold w ith agreements
dibeli kembali 54,247 21,068 to repurchase
Surat berharga yang diterbitkan Securities issued
Obligasi subordinasi 83,692 96,510 Subordinated bonds
Obligasi - 48,984 Bonds
Pinjaman yang diterima 145,927 35,655 Borrow ings
Liabilitas sew a 1,165 1,279 Lease liability
Dana syirkah temporer Temporary syirkah f unds
Deposito berjangka 158,063 129,290 Time deposits
Sertifikat investasi mudharabah 9,681 6,874 Mudharabah investment certificate
Tabungan 5,030 3,044 Saving deposits
Sertifikat Pengelolaan Dana Berdasarkan Interbank Fund Management
Prinsip Syariah Antarbank 1,943 - Certificate based on Sharia Principle
Sub jumlah 1,530,203 1,295,339 Sub total
Valuta asing Foreign currencies
Simpanan Deposits
Tabungan 2,002 2,298 Saving deposits
Deposito berjangka 1,907 938 Time deposits
Giro 646 761 Demand deposits
Simpanan dari bank lain Deposits f rom other banks
Call money - 53 Call money
Sub jumlah 4,555 4,050 Sub total
Jumlah Beban Bunga 1,534,758 1,299,389 Total Interest Expense
Jumlah beban syariah sebesar Rp 204.908 juta dan Rp Sharia expense amounted to Rp 204,908 million
160.162 juta masing-masing untuk periode tiga bulan and Rp 160,162 million for the three month
yang berakhir pada 31 Maret 2024 dan 2023. periods ended March 31, 2024 and 2023,
respectively.
180
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. PENDAPATAN PREMI 45. PREMIUMS REVENUES
Pendapatan premi merupakan premi yang diperoleh Premium revenues represents premium received
dari tertanggung atau pemegang polis baik untuk from insured or policyholders either on short-term or
kontrak jangka pendek maupun kontrak jangka long-term contracts.
panjang.
Pendapatan premi berdasarkan jenis asuransi Premium revenues by type of insurance are as
adalah: follows:
Tahun yang berakhir pada tanggal 31 Maret/
Year ended March 31, 2024
Kenaikan Premi
Yang Belum
Penurunan Merupakan
(Kenaikan) Premi Pendapatan Yang
Yang Belum Disesikan kepada
Merupakan Reasuradur /
Pendapatan / Increase in
Premi Decrease Unearned
Reasuransi / (Increase) in Premiums Pendapatan
Premi Bruto / Reinsurance Unearned Ceded to Premi Neto /
Gross Premiums Premiums Premiums Reinsurers Net Premiums
Universal life - (2.826) 26 11.720 8.920 Universal life
Unit-linked 381.991 (48.003) 781 19 334.788 Unit-linked
Dwiguna kombinasi 97.146 (28) - - 97.118 Endowment combined
Kematian 41.425 (3.510) (197) (65) 37.653 Death
Dwiguna 3.283 (2.120) 1 - 1.164 Endowment
Seumur hidup 7.695 1.696 - - 9.391 Whole life
Kesehatan 13.541 (4.098) 641 - 10.084 Health
Kecelakaan diri - - 2 - 2 Personal accident
Jumlah 545.081 (58.889) 1.254 11.674 499.120 Total
Tahun yang berakhir pada tanggal 31 Maret/
Year ended March 31, 2023
Kenaikan Premi
Yang Belum
Penurunan Merupakan
(Kenaikan) Premi Pendapatan Yang
Yang Belum Disesikan kepada
Merupakan Reasuradur /
Pendapatan / Increase in
Premi Decrease Unearned
Reasuransi / (Increase) in Premiums Pendapatan
Premi Bruto / Reinsurance Unearned Ceded to Premi Neto /
Gross Premiums Premiums Premiums Reinsurers Net Premiums
Universal life - (1.401) - (1.025) (2.426) Universal life
Unit-linked 411.789 (44.037) (858) (12) 366.882 Unit-linked
Dwiguna kombinasi 63.158 (27) - - 63.131 Endowment combined
Kematian 17.123 (2.934) 418 (8) 14.599 Death
Dwiguna 4.035 (350) - - 3.685 Endowment
Seumur hidup 5.360 (933) (2) - 4.425 Whole life
Kesehatan 6.716 (326) (1.259) - 5.131 Health
Kecelakaan diri 1 - - - 1 Accident
Anuitas - - - - - Annuity
Jumlah 508.182 (50.008) (1.701) (1.045) 455.428 Total
181
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. HASIL INVESTASI 46. INVESTMENT INCOME
periode tiga bulan yang berakhir pada tanggal 31 Maret
For thtee month period ended March 31
2024 2023
Pendapatan bunga Interest income
Deposito berjangka dan Time deposits and
kas dan setara kas 85.220 74.326 cash and cash equivalents
Obligasi dan efek ekuitas lainnya 65.626 58.513 Bonds and other debt securities
Pendapatan dividen 761 320 Dividend income
(Rugi) laba selisih kurs Loss (gain) on foreign exchange
Investasi, neto 8.371 - 15.622 from investments, net
Lain-lain, neto - 630 - 1.393 Others, net
Jumlah 159.348 116.144 Total
47. KEUNTUNGAN (KERUGIAN) PENJUALAN EFEK 47. GAIN (LOSS) ON SALE OF MARKETABLE
SECURITIES
periode tiga bulan yang berakhir pada tanggal 31 Maret
For three month period ended March 31
2024 2023
Reksadana 19.184 8.233 Mutual funds
Obligasi 67.594 - 3.597 Bonds
Efek ekuitas - - Equity securities
Efek lainnya 2.312 50.023 Other securities
Jumlah 89.090 54.659 Total
48. KEUNTUNGAN (KERUGIAN) YANG BELUM 48. UNREALIZED GAIN (LOSS) ON SECURITIES
DIREALISASI DARI EFEK DAN REKSA DANA AND MUTUAL FUNDS AT FAIR VALUE
DIUKUR PADA NILAI WAJAR MELALUI LABA RUGI THROUGH PROFIT OR LOSS
Tahun yang berakhir pada tanggal
31 Maret/
For the year ended March 31
2024 2023
Efek ekuitas 16.949 213 Equity securities
Obligasi (5.101) 11.870 Bonds
Unit penyertaan reksa dana 54.357 30.914 Mutual funds
Neto 66.205 42.997 Net
182
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. PROVISI DAN KOMISI SELAIN KREDIT - BERSIH 49. COMMISSIONS AND FEES FROM
TRANSACTIONS OTHER THAN LOANS - NET
31 Maret/ Maret 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Asuransi 17,349 13,298 Insurance
Transaksi ekspor - impor 9,978 13,214 Export - import transactions
Kiriman uang 501 536 Money transfers
Lainnya - bersih 5,038 6,814 Others - net
Jumlah 32,866 33,862 Total
50. KLAIM DAN MANFAAT 50. CLAIMS AND BENEFITS
Klaim dan manfaat berdasarkan jenis klaim: Claims and benefits based on type of
claims consist of:
Tahun yang berakhir pada tanggal
31 Maret/
For the year ended March 31
2024 2023
Klaim nilai tunai 144.007 187.548 Surrender claims
Klaim jatuh tempo 2.928 1.128 Maturity claims
Klaim kematian 38.369 43.570 Death claims
Klaim rawat inap 199.528 170.572 Hospital income claims
Klaim tahapan 2.654 3.157 Periodical claims
Klaim kecelakaan - 100 Accident claims
Lain-lain 5.865 7.940 Others
Jumlah 393.351 414.015 Total
Klaim dan manfaat berdasarkan produk asuransi: Net claims and benefits based on type
of insurance product consist of:
Tahun yang berakhir pada tanggal 31 Maret/
Year ended March 31, 2024
Penurunan
Kenaikan (Kenaikan)
Liabilitas Kenaikan Liabilitas
Manfaat Polis Provisi Asuransi
Masa Depan Yang Timbul Yang Disesikan
Dan Estimasi Dari Kepada Jumlah
Liabilitas Klaim / Test Kecukupan Reasuradur / Klaim dan
Increase in Liabilitas/ Decrease Manfaat -
Liability for Future Increase in (Increase) Neto /
Klaim dan Klaim Policy Benefits Provision Arising in Insurance Total
Manfaat Bruto / Reasuransi / And Estimated from Liability Liabilities Claims and
Gross Claims Reinsurance Claims Adequacy Ceded Benefits -
and Benefits Claims Liability Test to Reinsurers Net
Universal life 16.020 (938) (14.192) - - 890 Universal life
Unit-linked 353.647 (43.409) 34.240 - (1) 344.477 Unit-linked
Dwiguna kombinasi 1.529 - 58.293 - - 59.822 Endowment combined
Dwiguna 3.953 (7.481) (1.673) - - (5.201) Endowment
Kematian 8.196 (4.057) (5.689) - 2.340 790 Death
Seumur hidup 1.878 (176) 3.194 - - 4.896 Whole life
Kesehatan 8.128 (1.960) (8.039) - 689 (1.182) Health
Kecelakaan diri - - 35 - 7 42 Personal accident
Anuitas - - - - - - Annuity
Jumlah 393.351 (58.021) 66.169 - 3.035 404.534 Total
183
Page 194
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. KLAIM DAN MANFAAT (lanjutan) 50. CLAIMS AND BENEFITS (continued)
Klaim dan manfaat berdasarkan produk asuransi: Net claims and benefits based on type
of insurance product consist of:
Tahun yang berakhir pada tanggal 31 Maret/
Year ended Marc 31, 2023
Penurunan
Kenaikan (Kenaikan)
Liabilitas Kenaikan Liabilitas
Manfaat Polis Provisi Asuransi
Masa Depan Yang Timbul Yang Disesikan
Dan Estimasi Dari Kepada Jumlah
Liabilitas Klaim / Test Kecukupan Reasuradur / Klaim dan
Increase in Liabilitas/ Decrease Manfaat -
Liability for Future Increase in (Increase) Neto /
Klaim dan Klaim Policy Benefits Provision Arising in Insurance Total
Manfaat Bruto / Reasuransi / And Estimated from Liability Liabilities Claims and
Gross Claims Reinsurance Claims Adequacy Ceded Benefits -
and Benefits Claims Liability Test to Reinsurers Net
Universal life 55.645 (923) (53.201) - - 1.521 Universal life
Unit-linked 346.002 (64.899) (35.784) - 2 245.321 Unit-linked
Dwiguna kombinasi 1.864 (106) 2.794 - - 4.552 Endowment combined
Dwiguna 2.443 (36) 75 - - 2.482 Endowment
Kematian 4.647 1.244 12.700 - (9.926) 8.665 Death
Seumur hidup 2.365 (1) (8.053) - - (5.689) Whole life
Kesehatan 1.049 (139) 4.504 - (282) 5.132 Health
Kecelakaan diri - - (74) - 3 (71) Personal accident
Anuitas - - - - - - Annuity
Jumlah 414.015 (64.860) (77.039) - (10.203) 261.913 Total
51. UMUM DAN ADMINISTRASI 51. GENERAL AND ADMINISTRATIVE
Tahun yang berakhir pada tanggal
31 Maret/
For the year ended March 31
2024 2023
Gaji dan kesejahteraan Salaries and employees
702.141
karyawan 39.067 wages
Imbalan kerja karyawan Employ
126.912 53.951 ee
benefits
Sub-total 829.053 93.018 Sub-total
Penyusutan dan amortisasi
2.977 2.761
Depreciation
Pemeliharaan dan perbaikan 1.101 700 Repairs and maintenance
Komunikasi 794 1.564 Communication
Administrasi kantor 549.942 380 Office administration
Sewa 2.677 2.477 Rent
Jasa tenaga ahli 5.102 623.226 Professional fees
Jamuan dan representasi 1.465 2.784 Entertainment and representation
Pendidikan dan pelatihan 1.563 1.873 Education and training
Administrasi bank 756 800 Bank charges
Listrik, air dan gas 647 714 Electricity, water and gas
Perjalanan dinas 1.709 1.040 Travelling
Lain-lain 178.064 662.343 Others
Total 1.575.850 1.393.680 Total
184
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
52. BIAYA AKUISISI 52. ACQUISITION COST
Tahun yang berakhir pada tanggal
31 Maret/
For the year ended March 31
2024 2023
Komisi 72.775 90.942 Commission
Biaya fasilitas 4.381 4.381 Facilitation fees
Insentif 8.372 14.853
6.513 Incentives
Jumlah 85.528 110.176 Total
53. PEMASARAN 53. MARKETING
Tahun yang berakhir pada tanggal
31 Maret/
For the year ended March 31
2024 2023
Promosi dan hadiah 14.162 25.748 Promotion and gifts
Gaji dan kesejahteraan karyawan 5.106 4.812 Salaries and employees' wages
Pemeriksaan kesehatan nasabah 140 1.424 Policyholders medical checkup
Pendidikan dan pelatihan 3 31 Education and training
Lain-lain - 102 Others
Jumlah 19.411 32.117 Total
54. PEMULIHAN (BEBAN) KERUGIAN PENURUNAN 54. REVERSAL OF (PROVISION FOR) IMPAIRMENT
NILAI LOSSES
31 Maret/ March 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Aset keuangan Financial Assets
Diukur pada biaya perolehan diamortisasi Measured at amortized cost
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain (2.599) (380) and other banks
Efek-efek (12) (17) Securities
Kredit 269.342 588.766 Loans
Tagihan anjak piutang (2.239) (2.543) Factoring receivables
Efek yang dibeli dengan janji dijual Securities purchased under agreement
kembali (330) - to resell
Piutang jual dan sewa-balik (34.260) 148 Sales and lease-back receivables
Piutang sewa pembiayaan 5.832 (1.264) Finance lease receivables
Piutang pembiayaan konsumen 136.563 96.162 Consumer financing receivables
Tagihan akseptasi 1.383 505 Acceptances receivables
Pendapatan bunga yang masih harus
diterima 51 (1.113)
Sub jumlah 373.731 680.264 Subtotal
185
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
54. PEMULIHAN (BEBAN) KERUGIAN PENURUNAN 54. REVERSAL OF (PROVISION FOR) IMPAIRMENT
NILAI (lanjutan) LOSSES (Continued)
31 Maret/ March 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Aset Keuangan Financial Assets
Diukur pada nilai wajar melalui penghasilan Measured at fair value through other
komprehensif lain comprehensive income
Efek-efek 3.376 4.934 Securities
Jumlah 377.107 - Total
Aset Lain-lain Other Assets
Piutang lain - lain 16.483 - Other Receivables
Komitmen dan Kontinjensi 934 (3.142) Commitment and Contigencies (Note 49)
Jumlah 394.524 696.812 Total
Aset Non Keuangan
Agunan diambil alih (Catatan 20) 11 (2.839) Foreclosed properties (Note 20)
Jumlah 394.535 693.973 Total
55. JASA KUSTODIAN 55. CUSTODIAL SERVICES
Bank memperoleh persetujuan sebagai bank kustodian The Bank has obtained approval to act as a
dari Badan Pengawas Pasar Modal (BAPEPAM) custodian bank from BAPEPAM through Decision
berdasarkan surat keputusan No. KEP- Letter No. KEP-01/PM/Kstd/2002 dated February
01/PM/Kstd/2002 tanggal 28 Februari 2002. 28, 2002. The securities which are administered
Penyimpanan efek nasabah pada kustodian dalam by the Bank, consist of scriptless bonds amounting
bentuk obligasi tanpa warkat adalah sebesar Rp to Rp 25,418,010 million dan USD 171 million as
25.418.010 juta dan USD 171 juta pada tanggal 31 of March 31, 2024 and Rp 25,457,243 million and
Maret 2024 dan Rp 25.457.243 juta dan USD 171 juta USD 171 million as of December 31, 2023, and
pada tanggal 31 Desember 2023, sementara securities in the form of scriptless shares
penyimpanan dalam bentuk saham tanpa warkat consisting of 3,556,265,360 shares and
sebesar 3.556.265.360 lembar dan 3.550.443.796 3,550,443,796 shares as of March 31, 2024 and
lembar masing-masing untuk tanggal 31 Maret 2024 December 31, 2023, respectively.
dan 31 Desember 2023.
Bank memperoleh persetujuan sebagai bank kustodian The Bank has obtained approval to act as a
dari Badan Pengawas Pasar Modal (BAPEPAM) custodian bank from BAPEPAM through Decision
berdasarkan surat keputusan No. KEP- Letter No. KEP-01/PM/Kstd/2002 dated February
01/PM/Kstd/2002 tanggal 28 Februari 2002. 28, 2002. The securities which are administered
Penyimpanan efek nasabah pada kustodian dalam by the Bank, consist of scriptless bonds amounting
bentuk obligasi tanpa warkat adalah sebesar Rp to Rp 25,418,010 million dan USD 171 million as
25.418.010 juta dan USD 171 juta pada tanggal 31 of March 31, 2024 and Rp 25,457,243 million and
Maret 2024 dan Rp 25.457.243 juta dan USD 171 juta USD 171 million as of December 31, 2023, and
pada tanggal 31 Desember 2023, sementara securities in the form of scriptless shares
penyimpanan dalam bentuk saham tanpa warkat consisting of 3,556,265,360 shares and
sebesar 3.556.265.360 lembar dan 3.550.443.796 3,550,443,796 shares as of March 31, 2024 and
lembar masing-masing untuk tanggal 31 Maret 2024 December 31, 2023, respectively.
dan 31 Desember 2023.
186
Page 197
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
55. JASA KUSTODIAN (lanjutan) 55. CUSTODIAL SERVICES (continued)
Jasa kustodian yang dilakukan kustodian Bank antara The custodial services offered by the Bank
lain meliputi jasa penyelesaian transaksi efek, jasa consist of, among others, handling the settlement
penyimpanan dan pengadministrasian efek serta jasa- of securities transaction, safekeeping and
jasa kustodian lainnya misalnya administration of securities, and other related
mengurus/menagihkan hak-hak yang melekat pada services such as corporate actions, and
efek antara lain pembayaran kupon, dividen, bonus, payments of coupon, dividends, bonus payments,
pembayaran efek saat jatuh waktu dan lain-lainnya. payments of securities at maturity date and
others.
56. LABA PER SAHAM 56. EARNINGS PER SHARE
Perhitungan laba per saham dasar / dilusian pada Calculation of basic / diluted earnings per share
tanggal-tanggal 3 1 M a r e t 2 0 2 4 d a n 31 Desember 2023 as of March 31, 2024 and December 31, 2023 as
adalah sebagai berikut: follow:
31 Maret/March, 31
2024 2023
Laba bersih Net income
Laba untuk perhitungan laba Earnings for computation of basic/diluted
per saham dasar/dilusian: earnings per share:
Laba bersih 418.858 360.857 Net income
Lembar/ Lembar/
Shares Shares Numbers of Shares (in full amount)
Jumlah Saham (dalam angka penuh) Weight average number of ordinary
Jumlah rata-rata tertimbang saham shares for computation of basic/diluted
biasa untuk perhitungan laba earnings per share
bersih per saham dasar/dilusian 32.022.073.293 32.022.073.293
Laba per saham 13,08 10,36 Earning per Share
57. INFORMASI MENGENAI PIHAK BERELASI 57. RELATED PARTIES INFORMATION
Sifat Berelasi Nature of Relationship
a. Perusahaan-perusahaan di bawah ini yang a. The companies below are related parties
merupakan pihak yang berelasi sesuai dengan as mentioned in Note 2.
kriteria-kriteria yang dijelaskan pada Catatan 2
− PT Panin Sekuritas Tbk
− PT Panin Sekuritas Tbk − PT Mizuho Leasing Indonesia Tbk
− PT Mizuho Leasing Indonesia Tbk − PT Amana Jaya
− PT Amana Jaya − PT Terminal Builders
− PT Terminal Builders − PT Panin Dai-Ichi Life Tbk
− PT Panin Dai-Ichi Life Tbk
b. ANZ National Bank Ltd. (Melbourne dan b. ANZ National Bank Ltd. (Melbourne and
Wellington) dan PT Bank ANZ Indonesia Wellington) and PT Bank ANZ Indonesia are
merupakan perusahaan-perusahaan yang the companies with the same majority
pemegang saham utamanya sama dengan PT stockholder as PT BPI.
BPI.
c. PT Panin Financial Tbk merupakan pemegang c. PT Panin Financial Tbk is a shareholder of
saham Bank. the Bank.
d. PT Paninvest Tbk merupakan pemegang saham d. PT Paninvest Tbk is a shareholder of
PT Panin Financial Tbk. PT Panin Financial Tbk.
187
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
57. INFORMASI MENGENAI PIHAK BERELASI 57. RELATED PARTIES INFORMATION (continued)
(lanjutan)
Transaksi Berelasi Transactions with Related Parties
Dalam kegiatan usahanya, Grup juga mengadakan In the course of business, the Group entered into
transaksi tertentu dengan pihak-pihak berelasi. certain transactions with related parties. These
Transaksi-transaksi tersebut meliputi antara lain: transactions included, among others, the
following:
1. Giro pada bank lain dan penerimaan 1. Demand deposits with other banks and
bunga. receipt of interest.
2. Pemberian kredit dan tagihan bunga. 2. Granting of loans, interest receivable.
3. Penempatan dana dari pihak-pihak yang 3. Placements of funds by related parties in
berelasi dalam bentuk simpanan. the form of deposits.
4. Penjualan surat berharga yang diterbitkan dan 4. Sales of securities issued and subordinated
obligasi subordinasi. bonds.
5. Dana Pensiun Grup, dikelola oleh DPK PIB. 5. The Group’s post-employment benefit is
managed by DPK PIB.
6. Sewa gedung dari Dana Pensiun Karyawan 6. The Group provides rentals of buildings from
Pan Indonesia Bank, PT Famlee Invesco, PT Dana Pensiun Karyawan Pan Indonesia
Amana Jaya dan PT Terminal Builders. Bank, PT Famlee Invesco, PT Amana
Jaya and PT Terminal Builders.
7. PT Mizuho Leasing Indonesia Tbk, 7. The Group obtained a lease of office
PT Paninvest Tbk dan PT Panin Sekuritas Tbk spaces from PT Mizuho Leasing Indonesia
menyewa ruang-ruang kantor. Tbk, PT Paninvest Tbk and PT Panin
Sekuritas Tbk.
Sifat Hubungan dan Transaksi dengan Pihak-pihak Nature of Relationship and Transaction with
Berelasi Related Parties
Dalam kegiatan usahanya, Grup melakukan In the normal course of business, the Group has
transaksi tertentu dengan pihak-pihak berelasi. entered into certain transactions with related parties.
Transaksi dengan pihak berelasi dilakukan dengan Related party transactions are made based on term
kondisi dan persyaratan yang disepakati oleh para and condition agreed by the parties, these
pihak, yang meliputi antara lain: transactions include, the following:
Pihak-pihak Berelasi / Sifat Hubungan / Jenis Transaksi /
Related Parties Nature of Relationships Nature of Transactions
PT Paninvest Tbk. Entitas induk terakhir / Menerima pertanggungan asuransi jiwa
Ultimate parent entity atas karyawan PT Paninvest Tbk /
Received premium on life insurance
contracts for employees of PT Paninvest
Tbk.
PT Bank Panin Dubai Syariah Tbk. Entitas induk tidak langsung Penempatan kas dan deposito berjangka,
yang sama (Pan Indonesia kerjasama pemasaran produk
Grup) / Bancassurance / Placement of cash
Under the same indirect deposits and time deposits,
parent entity (Pan Indonesia Bancassurance product marketing
Group) cooperation.
188
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
57. INFORMASI MENGENAI PIHAK BERELASI 57. RELATED PARTIES INFORMATION (continued)
(lanjutan)
Sifat Hubungan dan Transaksi dengan Pihak-pihak Nature of Relationship and Transaction with
Berelasi (lanjutan) Related Parties (continued)
Dalam kegiatan usahanya, Grup melakukan transaksi In the normal course of business, the Group has
tertentu dengan pihak-pihak berelasi. Transaksi entered into certain transactions with related
dengan pihak berelasi dilakukan dengan kondisi dan parties. Related party transactions are made
persyaratan yang disepakati oleh para pihak, yang based on term and condition agreed by the parties,
meliputi antara lain: these transactions include, the following:
Pihak-pihak Berelasi / Sifat Hubungan / Jenis Transaksi /
Related Parties Nature of Relationships Nature of Transactions
PT Panin Asset Management Entitas induk tidak langsung Penempatan investasi efek dan reksa dana
yang sama (Pan Indonesia diukur pada nilai wajar melalui laba rugi,
Grup) / kerjasama pemasaran produk
Under the same indirect Bancassurance / Placement of investment
parent entity (Pan Indonesia in securities and mutual fund at fair value
Group) through profit or loss, Bancassurance
product marketing cooperation.
PT Famlee Invesco Entitas Sepengendal i/ Sewa Gedung yang dimiliki oleh
Undercommon control entity PT Famlee Invesco / Building rental owned
by PT Famlee Invesco.
Komisaris dan direksi/ Personil manajemen kunci / Beban gaji dan kesejahteraan karyawan /
Commissioners and directors Key management personnel Salaries and employees benefits.
Persentase giro pada bank lain, penempatan pada bank The percentage of demand deposits with other
lain, kredit dan pendapatan bunga yang masih akan banks, placement with other banks, loans and
diterima dari pihak yang berelasi terhadap jumlah aset accrued interest receivables from related parties to
adalah sebagai berikut: total assets are as follows:
31 Maret/ March 31, 31 Desember/ December 31,
2024 2023
Rp Juta/ % Rp Juta/ %
Rp Million Rp Million
Demand deposits with other
Giro pada bank lain banks
ANZ National Bank Ltd., Melbourne 102.608 0,046 198.052 0,089 ANZ National Bank Ltd., Melbourne
ANZ National Bank Ltd., Wellington 28.159 0,013 23.059 0,010 ANZ National Bank Ltd., Wellington
Penempatan pada bank lain Placement with other banks
PT Bank ANZ Indonesia 237.825 0,107 - - PT Bank ANZ Indonesia
Kredit Loans
Manajemen kunci dan Grup Perusahaan 1.322.246 0,596 1.350.018 0,608 Key management and Company Groups
Aset lain-lain Other assets
Pendapatan bunga yang masih
akan diterima 16.876 0,008 7.717 0,003 Accrued interest receivables
Jumlah 1.707.714 0,770 1.578.846 0,710 Total
189
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
57. INFORMASI MENGENAI PIHAK BERELASI 57. RELATED PARTIES INFORMATION (continued)
(lanjutan)
Transaksi Berelasi (lanjutan) Transactions with Related Parties (continued)
Sifat Hubungan dan Transaksi dengan Pihak-pihak Nature of Relationship and Transaction with
Berelasi (lanjutan) Related Parties (continued)
31 Maret/ March 31, 31 Desember/ December 31,
2024 2023
Rp Juta/ % Rp Juta/ %
Rp Million Rp Million
Simpanan 1.317.608 0,841 1.477.929 0,935 Deposits
Obligasi subordinasi 3.895 0,003 19.092 0,012 Subordinated bonds
Setoran jaminan 66 0,000 66 0,000 Security deposits
Pendapatan diterima dimuka 117.879 0,075 123.773 0,078 Income received in advance
Jumlah 1.439.448 0,919 1.620.860 1,025 Total
Persentase pendapatan bunga, beban bunga, beban The percentage of interest income, interest
sewa dan hasil sewa kepada pihak yang berelasi expense, rental expense and rental revenues from
terhadap jumlah pendapatan bunga, beban bunga, beban related parties to total interest income, total interest
umum dan administrasi, serta hasil sewa adalah sebagai expense, total general and administrative expense,
berikut: and rental revenues are as follows::
31M aret/ M arch 31,
2024 2023
Rp Juta/ % Rp Juta/ %
Rp M illion Rp M illion
Pendapatan bunga 45,565 1.248 21,293 0.601 Interest income
Beban bunga 2,255 0.147 3,865 0.297 Interest expense
Beban sewa 4,198 0.764 3,783 23.009 Rental expense
Hasil sewa 110 6.494 72 4.404 Rental revenues
Persentase fasilitas kredit yang belum digunakan The percentage of unused loan facilities from
kepada pihak yang berelasi terhadap jumlah liabilitas related parties to total commitment liabilities are
komitmen adalah sebagai berikut: as follows:
31M aret/ M arch 31, 31Desember/ December 31,
2024 2023
Rp Juta/ % Rp Juta/ %
Rp M illion Rp M illion
Fasilitas kredit yang belum digunakan 268,373 0.647 259,904 0.648 Unused facilities
190
Page 201
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
58. KONTRAK REASURANSI 58. REINSURANCE CONTRACTS
Sehubungan dengan manajemen risiko atas polis-polis For the purpose of managing risk exposure on
asuransi yang jumlah pertanggungannya melebihi insurance policies in excess of own retention risk, the
retensi sendiri (own retention), PT PDL mengadakan PT PDL has entered into life reinsurance contracts.
kontrak reasuransi jiwa dengan perusahaan reasuransi For local reinsurance companies, namely
lokal maupun Internasional. Untuk perusahaan PT Reasuransi Indonesia Utama (Persero),
reasuransi lokal yaitu PT Reasuransi Indonesia Utama PT Maskapai Reasuransi Indonesia Tbk,
(Persero), PT Maskapai Reasuransi Indonesia Tbk, PT PT Reasuransi Syariah Indonesia, and PT Tugu
Reasuransi Syariah Indonesia dan PT Tugu Reasuransi Reasuransi Indonesia, and with international
Indonesia dan dengan perusahaan reasuransi reinsurance companies, namely Münchener
internasional yaitu Münchener Rückversicherungs- Rückversicherungs-Gesellschaft, Swiss Reinsurance
Gesellschaft, Swiss Reinsurance Company Ltd dan Company Ltd and Metlife Life Insurance Ltd.
Metlife Life Insurance Ltd.
59. DANA TABARRU 59. TABARRU FUND
Laporan perubahan dana tabarru untuk periode yang The statement of changes in tabarru fund for the
berakhir pada tanggal 31 Maret 2024 dan 31 period ended March 31, 2024 and December 31,
Desember 2023 adalah sebagai berikut: 2023 are as follows:
31 Maret/ 31 Desember/
March 31, 2024 December 31, 2023
Saldo awal 15.121
Surplus underwriting dana tabarru 4.474 2.015 Underwriting surplus tabarru fund
Distribusi ke peserta - (220) Distribution to participants
Distribusi ke pengelola - (55) Distribution to shareholders
Surplus yang tersedia untuk dana tabarru 4.474 1.740 Tabarru fund surplus
Saldo awal 16.861 320 Beginning balance
Saldo akhir 21.335 16.861 Ending balance
Rincian surplus (defisit) underwriting dana tabarru Details of underwriting surplus (deficit) of tabarru
untuk periode yang berakhir pada tanggal fund for the period ended March 31, 2024 and
31 Maret 2024 dan 31 December 2023 adalah sebagai March 31, 2023 are as follows:
berikut:
31 Maret/ 31 Desember/
March 31, 2024 December 31, 2023
PENDAPATAN ASURANSI INSURANCE INCOME
Kontribusi bruto sebelum ujrah 4.101 22.556 Gross contribution before ujrah
Ujrah pengelola 1.301 (2.788) Ujrah for operator
Kontribusi reasuransi (1.557) (6.694) Reinsurance share
(Penurunan) kenaikan kontribusi yang belum (Decrease) increase in unearned
menjadi hak 6 (15) contribution
Kenaikan kontribusi yang belum menjadi Increase in unearned contribution
hak yang disesikan kepada reasuradur - 57 ceded to reinsurer
Jumlah pendapatan asuransi 3.851 13.116 Total insurance revenue
191
Page 202
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
59. DANA TABARRU (lanjutan) 59. TABARRU FUND (Continued)
Rincian surplus (defisit) underwriting dana tabarru Details of underwriting surplus (deficit) of tabarru
untuk periode yang berakhir pada tanggal fund for the periode ended March 31, 2024 and
31 Maret 2024 dan 31 Desember 2023 adalah sebagai December 31, 2023 are as follows:
berikut:
31 Maret/ 31 Desember/
March 31, 2024 December 31, 2023
PENDAPATAN ASURANSI INSURANCE INCOME
Kontribusi bruto sebelum ujrah 4.101 22.556 Gross contribution before ujrah
Ujrah pengelola 1.301 (2.788) Ujrah for operator
Kontribusi reasuransi (1.557) (6.694) Reinsurance share
(Penurunan) kenaikan kontribusi yang belum (Decrease) increase in unearned
menjadi hak 6 (15) contrib ution
Kenaikan kontribusi yang belum menjadi Increase in unearned contrib ution
hak yang disesikan kepada reasuradur - 57 ceded to reinsurer
Jumlah pendapatan asuransi 3.851 13.116 Total insurance revenue
BEBAN ASURANSI INSURANCE EXPENSES
Pembayaran klaim 5.357 15.100 Claim paid
Klaim reasuransi (5.020) (4.585) Reinsurance claims
Kenaikan (penurunan) Increase (decrease) in
estimasi liabilitas klaim (265) 3.123 estimated claims liability
Kenaikan (penurunan) liabilitas Increase (decrease) in liab ility for
manfaat polis masa depan - 192 future policy benefits
Penurunan (kenaikan) liabilitas kontrak Increase (decrease) in insurance contract
asuransi yang disesikan kepada reasuradur - (2.223) liabilities ceded to reinsurs
Jumlah beban asuransi 72 11.607 Total insurance expenses
Surplus Neto Asuransi 3.779 1.509 Net Insurance Surplus
PENDAPATAN INVESTASI INVESTMENT INCOME
Pendapatan investasi 130 469 Investment income
Pendapatan (beban) lain-lain 565 37 Other (loss) income
Total Hasil Investasi - Neto 695 506 Total Investment Income - Net
Surplus underwriting Dana Tabarru 4.474 2.015 Tabarru Fund
Laporan Perubahan Dana Tabarru Statement of Changes in Tabarru's Funds
Surplus Underwriting dana Tabarru 4.474 2.015 Tabarru's Funds
Distribusi ke peserta - (220) Distrib ution to policyholders
Distribusi ke pengelola - (55) Distrib ution to shareholders
Surplus yang tersedia untuk dana
Tabarru 4.474 1.740 Retained Surplus for Tabarru's Funds
Saldo awal 16.861 15.121 Beginning balance
Saldo akhir 21.335 16.861 Ending balance
192
Page 203
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
60. DANA INVESTASI PESERTA 60. PARTICIPANTS’ INVESTMENTS FUND
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As of March 31, 2024 and December 31, 2023,
dana investasi peserta produk syariah di bawah akad the details of participant’s investments funds of
wakalah yang telah diinvestasikan oleh Grup adalah sharia products under akad wakalah that have
sebagai berikut: been invested by Groups are as follows:
Kas dan setara kas Cash and cash equivalents
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Pihak Berelasi Related Parties
Rupiah Rupiah
PT Bank Panin Dubai Syariah Tbk 140 151 PT Bank Panin Dub ai Syariah Tb k
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank DBS Indones ia 1.000 1.178 PT Bank DBS Indonesia
Total kas di bank 1.140 1.329 Total cash in bank
Deposito Berjangka Time deposits
Pihak ketiga Third parties
Rupiah 6.410 6.100 Rupiah
Total deposito berjangka 6.410 6.100 Total time deposits
Total kas dan setara kas 7.550 7.429 Total cash and cash equivalent
Piutang hasil investasi Investment income receivable
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Pihak ketiga 18 86 Third parties
Total piutang hasil investasi 18 86 Total investment income receivables
60. DANA INVESTASI PESERTA (lanjutan) 60. PARTICIPANTS’ INVESTMENTS FUND (Continued)
Piutang lain-lain Other Receivable
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Pihak ketiga Third parties
Dana Investasi Peserta 145 455 Participants' Investment
Total piutang hasil investasi 145 455 Total investment income receivables
193
Page 204
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
60. DANA INVESTASI PESERTA (lanjutan) 60. PARTICIPANTS’ INVESTMENTS FUND (Continued)
Penyertaan saham Shares
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Pihak ketiga Third parties
Rupiah Rupiah
PT Ace Hardware Indonesia Tbk 228 187 PT Ace Hardware Indonesia Tbk
PT Adaro Energy Tbk. 1.354 1.193 PT Adaro Energy Tbk.
PT Akr Corporindo Tbk 491 421 PT Akr Corporindo Tbk
PT Aneka Tambang Tbk 597 636 PT Aneka Tambang Tbk
PT Astra International Tbk. 3.067 3.365 PT Astra International Tbk.
PT Bank BRI Syariah 467 300 PT Bank BRI Syariah
PT Bumi Resources Minerals Tbk 462 523 PT Bumi Resources Minerals Tbk
PT Barito Pacific Timber - - PT Barito Pacific Timber
PT Charoen Pokphand Tbk 1.318 1.261 PT Charoen Pokphand Tbk
PT Erajaya Swasembada - - PT Erajaya Swasembada
PT. Surya Esa Perkasa Tbk - - PT. Surya Esa Perkasa Tbk
PT XL Axiata Tbk 375 332 PT XL Axiata Tbk
PT Harum Energy Tbk - - PT Harum Energy Tbk
PT Indofood CBD Sukses Makmur Tbk 1.206 1.100 PT Indofood CBD Sukses Makmur Tbk
PT Vale Indonesia Tbk 367 389 PT Vale Indonesia Tbk
PT Indofood Sukses Makmur Tbk 1.104 1.117 PT Indofood Sukses Makmur Tbk
PT. Indika Energy Tbk - - PT. Indika Energy Tbk
PT Indah Kiat Pulp & Paper Tbk 694 604 PT Indah Kiat Pulp & Paper Tbk
PT Indocement Tunggal Prakarsa Tbk 599 644 PT Indocement Tunggal Prakarsa Tbk
PT Indo Tambangraya Mega Tbk 409 392 PT Indo Tambangraya Mega Tbk
PT Japfa Comfeed Indonesia Tbk - - PT Japfa Comfeed Indonesia Tbk
PT Kalbe Farma Tbk 967 1.055 PT Kalbe Farma Tbk
PT Merdeka Copper Gold Tbk 976 1.156 PT Merdeka Copper Gold Tbk
PT Mitra Keluarga Karyasehat Tbk 526 547 PT Mitra Keluarga Karyasehat Tbk
PT Perusahaan Gas Negara Tbk 541 450 PT Perusahaan Gas Negara Tbk
PT Bukit Asam Tbk. 437 359 PT Bukit Asam Tbk.
PT Surya Citra Media Tbk - - PT Surya Citra Media Tbk
PT Semen Gresik Tbk 864 938 PT Semen Gresik Tbk
PT Timah Tbk - - PT Timah Tbk
PT Telekomunikasi Indonesia 3.927 4.467 PT Telekomunikasi Indonesia
PT Chandra Asri Petrochemical Tbk 2.474 2.230 PT Chandra Asri Petrochemical Tbk
PT United Tractors Tbk. 1.303 1.220 PT United Tractors Tbk.
PT Unilever Indonesia Tbk 663 867 PT Unilever Indonesia Tbk
PT Wijaya Karya (Persero) Tbk - - PT Wijaya Karya (Persero) Tbk
PT Adaro Minerals Indonesia Tbk 297 309 PT Adaro Minerals Indonesia Tbk
Pt Mitra Adi Perkasa, Tbk 507 499 Pt Mitra Adi Perkasa, Tbk
-
Total SAHAM 26.220 26.561 Total share
Obligasi Bonds
31 Maret/ 31 Desember /
March 31, 2024 45.291
SBSN SERI PBSG001 4.494 4.512 Trimegah Syariah Saham
Total Obligasi 4.494 4.512
Total Dana Investasi Peserta 38.427 39.043 Total Participant's Investment Fund
194
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
61. TRANSAKSI PEMBELIAN DAN PENJUALAN TUNAI 61. SPOT TRANSACTIONS
VALUTA ASING
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As of March 31, 2024 and December 31, 2023, the
jumlah nosional pembelian dan penjualan tunai valuta notional amount outstanding of unsettled spot
asing yang belum diselesaikan terdiri atas: exchange contracts are as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Pem belian tunai valuta as ing Unsettled spot purchase transactions
Dollar Amerika Serikat 300,566 1,139,378 United States Dollar
Dollar Singapura 63,352 - Singapore Dollar
Dollar Australia 30,946 - Australian Dollar
Jumlah 394,864 1,139,378 Total
Penjualan tunai valuta asing Unsettled spot sale trans actions
Dollar Amerika Serikat 237,133 538,895 United States Dollar
Dollar Singapura 63,379 - Singapore Dollar
Dollar Australia 30,946 - Australian Dollar
Jumlah 331,458 538,895
62. KOMITMEN DAN KONTINJENSI 62. COMMITMENTS AND CONTIGENCIES
Transaksi komitmen dan kontinjensi dalam kegiatan Commitment and contingency transactions in
usaha Grup yang mempunyai risiko kredit adalah the business activities of Group has credit risk as
sebagai berikut: follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Kom itm e n Com m itm ents
Liabilitas Komitmen Commitment Liabilities
Fasilitas kredit kepada nasabah
yang belum digunakan 40,373,273 37,861,547 Unused facilities
L/C yang irrevocable dan masih Outstanding irrevocable
berjalan dalam rangka Letters of Credit (L/C) f or
ekspor dan impor 1,117,798 1,415,309 export and import
Jumlah Liabilitas Komitmen 41,491,071 39,276,856 Total Commitment Liabilities
Kontinjensi Contingencies
Tagihan Kontinjensi Contingent Receivables
Pendapatan bunga dalam penyelesaian 226,759 282,989 Past due interest revenues
Liabilitas Kontinjensi Contingent Liabilities
Bank Garansi 1,318,704 1,387,672 Bank Guarantee
Jumlah Liabilitas Kontinjensi - Bersih 1,091,945 1,104,683 Total Contingent Liabilities - Net
195
Page 206
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. KOMITMEN DAN KONTINJENSI (lanjutan) 62. COMMITMENTS AND CONTIGENCIES
(continued)
a. Berikut adalah perubahan nilai tercatat atas a. The following shows the changes in the carrying
komitmen dan kontinjensi dengan klasifikasi biaya amount of commitments and contingencies based
perolehan diamortisasi berdasarkan stage untuk on amortized cost classification on a stage basis
tahun yang berakhir 31 Maret 2024 dan 31 for the year ended March 31, 2024 and December
Desember 2023 sebagai berikut: 31, 2023:
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Syariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million Rp Million
Saldo awal periode 38.102.164 3.927 139.174 2.419.263 40.664.528 Balance at beginning of the period
Pengalihan ke: Transfer to :
- Kerugian kredit ekspektasian - 12-Months Expected Credit
12 bulan (stage 1) 27 (2) (25) - - Losses (Stage 1)
- Kerugian kredit ekspektasian
sepanjang umurnya - tidak mengalami - Lifetime ECL - Not Credit
penurunan nilai (stage 2) (8.253) 8.253 - - - Impaired (Stage 2)
- Kerugian kredit ekspektasian
sepanjang umurnya - mengalami - Lifetime ECL - Credit
penurunan nilai (stage 3) (2.511) - 2.511 - - Impaired (Stage 3)
Total saldo awal periode Balance at beginning of the period
setelah pengalihan 38.091.427 12.178 141.660 2.419.263 40.664.528 after transfer
Remeasurement of the
Pengukuran kembali bersih nilai tercatat (1.196.596) (6.639) (4.630) (193.266) (1.401.131) carrying value
Komitmen dan kontinjensi baru yang New commitments and
diterbitkan atau dibeli 6.059.419 - - 164.512 6.223.931 contingencies
Komitmen dan kontinjensi baru yang Commitments and contingencies
dihentikan pengakuannya (2.182.684) - - (492.869) (2.675.553) derecognized
Total penambahan/(pengurangan) Total additions/(deductions) for
periode berjalan 2.680.139 (6.639) (4.630) (521.623) 2.147.247 the current period
Saldo akhir periode 40.771.566 5.539 137.030 1.897.640 42.811.775 Balance at end of the period
31Desember/ December 31, 2023
Tahap 1/ Tahap 2/ Tahap 3/ Syariah/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia To tal
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp M illion Rp M illio n Rp M illio n Rp M illio n Rp M illion
Saldo awal tahun 38,683,398 4,277 964 2,697,553 41,386,192 B alance at the beginning of the year
P engalihan ke: Transfer to :
- Kerugian kredit ekspektasian 12 bulan - 12-M onths Expected Credit Losses
(stage 1) 863 (628) (235) - - (stage 1)
- Kerugian kredit ekspektasian sepanjang
umurnya - tidak mengalami penurunan - Lifetime ECL - Not Credit Impaired
nilai (stage 2) (13,071) 13,071 - - - (stage 2)
- Kerugian kredit ekspektasian sepanjang
umurnya - mengalami penurunan nilai - Lifetime ECL - Credit Impaired
(stage 3) (154,624) (249) 154,873 - - (stage 3)
B alance at the beginning of the year after
Total saldo awal setelah pengalihan 38,516,566 16,471 155,602 2,697,553 41,386,192 transfer
P engukuran kembali bersih nilai tercatat (3,346,293) (12,054) (16,416) 119,495 (3,255,268) Remeasurement of the carrying value
Komitmen dan ko ntinjensi baru yang
diterbitkan atau dibeli 9,919,800 12 - 1,125,787 11,045,599 New commitments and contingencies
Komitmen dan ko ntinjensi yang Commitments and co ntingencies
dihentikan pengakuannya (6,987,909) (502) (12) (1,523,572) (8,511,995) dereco gnized
Total penambahan/(pengurangan) Total additio ns/(deductio ns) for
tahun berjalan (414,402) (12,544) (16,428) (278,290) (721,664) the current year
Saldo akhir tahun 38,102,164 3,927 139,174 2,419,263 40,664,528 B alance at the end of the year
196
Page 207
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. KOMITMEN DAN KONTINJENSI (lanjutan) 62. COMMITMENTS AND CONTIGENCIES
(continued)
b. Mutasi cadangan kerugian penurunan nilai b. Movements of expected credit losses on
komitmen dan kontinjensi: commitments and contingencies
31 Maret/ March 31, 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo awal periode 73.890 323 1.487 75.700 Balance at beginning of the period
Pengalihan ke: Transfer to :
- Kerugian kredit ekspektasian - 12-Months Expected Credit
12 bulan (stage 1) 22 - (22) - Losses (Stage 1)
- Kerugian kredit ekspektasian
sepanjang umurnya - tidak mengalami - Lifetime ECL - Not Credit
penurunan nilai (stage 2) (109) 109 - - Impaired (Stage 2)
- Kerugian kredit ekspektasian
sepanjang umurnya - mengalami - Lifetime ECL - Credit
penurunan nilai (stage 3) (176) - 176 - Impaired (Stage 3)
Total saldo awal periode Balance at beginning of the period
setelah pengalihan 73.627 432 1.641 75.700 after transfer
Remeasurement of the
Pengukuran kembali bersih nilai tercatat (252) 109 (1.558) (1.701) carrying value
Komitmen dan kontinjensi baru yang New commitments and
diterbitkan atau dibeli 7.539 - - 7.539 contingencies
Komitmen dan kontinjensi baru yang Commitments and contingencies
dihentikan pengakuannya (4.854) - - (4.854) derecognized
Total penambahan/(pengurangan) Total additions/(deductions) for
periode berjalan 2.433 109 (1.558) 984 the current period
Saldo akhir periode 76.060 541 83 76.684 Balance at end of the period
2023
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Saldo awal tahun 70.659 381 246 71.286 Balance at beginning of the year
Pengalihan ke: Transfer to :
- Kerugian kredit ekspektasian - 12-Months Expected Credit Losses
12 bulan (stage 1) 86 (24) (62) - (Stage 1)
- Kerugian kredit ekspektasian
sepanjang umurnya - tidak mengalami - Lifetime ECL - Not Credit Impaired
penurunan nilai (stage 2) (38) 38 - - (Stage 2)
- Kerugian kredit ekspektasian sepanjang
umurnya - mengalami penurunan nilai - Lifetime ECL - Credit Impaired
(stage 3) (39) - 39 - (Stage 3)
Balance at beginning of the year after
Total saldo awal setelah pengalihan 70.668 395 223 71.286 transfer
Pengukuran kembali bersih nilai tercatat (5.518) (48) 1.176 (4.390) Remeasurement of the carrying value
Komitmen dan kontinjensi baru yang
diterbitkan atau dibeli 20.778 9 93 20.880 New commitments and contingencies
Komitmen dan kontinjensi baru yang Commitments and contingencies
dihentikan pengakuannya (12.038) (33) (5) (12.076) derecognized
Total penambahan/(pengurangan) Total additions/(deductions) for
tahun berjalan *) 3.222 (72) 1.264 4.414 the current year *)
Saldo akhir tahun 73.890 323 1.487 75.700 Balance at the end of the year
197
Page 208
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
62. KOMITMEN DAN KONTINJENSI (lanjutan) 62. COMMITMENTS AND CONTIGENCIES
(continued)
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance
penurunan nilai komitmen dan kontinjensi adalah for impairment losses on commitment and
cukup untuk menutup kerugian yang mungkin timbul contigencies is adequate to cover the losses
akibat tidak tertagihnya komitmen dan kontinjensi. which might arise from uncollectible commitments
and contigencies.
Bank menghadapi beberapa tuntutan hukum, The Bank is facing various unresolved legal
pengurusan administrasi, dan klaim yang belum actions, administrative proceedings, and claims in
terselesaikan, yang berhubungan dengan kegiatan the ordinary course of its business. It is not
usaha PT BPI. Tidak memungkinkan untuk memastikan possible to predict with certainty whether or not PT
apakah PT BPI akan memenangkan masalah atau BPI will ultimately be successful in any of these
tuntutan hukum tersebut, atau dampaknya jika PT BPI legal matters or, if not, what the impact might be.
kalah. Namun demikian, manajemen PT BPI yakin However, PT BPI management does not expect
bahwa hasil keputusan masalah atau tuntutan hukum that the results in any of these proceedings will
tersebut tidak akan membawa dampak yang signifikan have a material adverse effect on PT BPI results
pada hasil usaha, posisi keuangan atau likuiditas PT of operations, financial position or liquidity.
BPI.
198
Page 209
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
63. INFORMASI SEGMEN 63. SEGMENTS INFORMATION
Grup melaporkan segmen-segmen sesuai kegiatan The Group’s reportable segments based on the
usaha berikut: following business segment:
1. Asuransi jiwa dan jasa konsultasi bisnis 1. Life insurance and business consulting service
2. Perbankan dan pembiayaan 2. Banking and Multi-finance
Berikut ini adalah informasi segmen berdasarkan The business segment information is as follows:
segmen usaha:
31 Maret/
March 31, 2024
Asuransi Jiwa
dan Jasa Perbankan Penyesuaian
Konsultasi Bisnis dan dan
/ Life Insurance Pembiayaan/ Eliminasi /
and Business Banking and Elimination
Consulting Multi- and Total /
Service financing Adjustment Total
Aset Segmen Segment Assets
Kas dan Cash and
setara kas 4.720.784 14.143.193 (119.747) 18.744.230 cash equivalents
Piutang Investment income
hasil investasi 67.975 - - 67.975 receivables
Insurance
Piutang asuransi receivables
Premium
Piutang premi 106.068 - - 106.068 receivables
Reinsurance
Piutang reasuransi 214.158 - - 214.158 receivables
Total piutang Total insurance
asuransi 320.226 - - 320.226 receivables
Reinsurance
Aset reasuransi 96.208 - - 96.208 assets
Investasi 7.392.100 47.645.062 55.037.162 Investments
Kredit - neto - 128.512.646 - 128.512.646 Loans - net
Piutang sewa Finance lease
pembiayaan - neto - 550.137 - 550.137 receivables - net
Tagihan anjak Factoring
piutang - neto - 46.289 - 46.289 receivables - net
Piutang pembiayaan Finance lease
konsumen - neto - 8.758.085 - 8.758.085 receivables - net
Piutang jual dan Sales and lease-
sewa balik - 62.735 - 62.735 back receivables
Acceptances
Tagihan akseptasi - 2.046.335 - 2.046.335 receivable
Pinjaman polis 1.781 - - 1.781 Policy loans
Piutang lain-lain 18.023 - (522) 17.501 Other receivables
Derivative
Tagihan derivatif - 40.304 - 40.304 receivables
Investasi pada Investment
entitas asosiasi 1.138.205 789.371 (1.211.610) 715.966 in associates
Beban dibayar di
muka 64.516 264.667 - 329.183 Prepaid expenses
Pajak dibayar di muka 634 - - 634 Prepaid taxes
Estimated claim for
Taksiran tagihan income tax
pajak penghasilan - - - - refund
Aset pajak Deferred tax
tangguhan - neto 35.187 770.271 - 805.458 asset - net
Aset tetap, - neto 194.446 9.791.588 - 9.986.034 Fixed assets - net
Aset takberwujud, - Intangible
neto 175.225 539.313 (175.225) 539.313 assets - net
Aset lain-lain 9.336 8.038.680 - 8.048.016 Other assets
Total asset
Total aset segmen 14.234.646 221.998.676 (1.507104) 234.726.218 segment
199
Page 210
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
63. INFORMASI SEGMEN (lanjutan) 63. SEGMENTS INFORMATION (continued)
Berikut ini adalah informasi segmen berdasarkan The business segment information is as follows:
segmen usaha: (lanjutan) (continued)
31 Maret/ March 31, 2024 (lanjutan/ continued)
Asuransi Jiwa
dan Jasa
Konsultasi Penyesuaian
Bisnis / Life Perbankan dan
Insurance and dan Eliminasi /
Business Pembiayaan/ Elimination
Consulting Banking and and Total /
Service Multi-financing Adjustment Total
Liabilitas segmen Segment liabilities
Simpanan - 131.372.122 (119.747) 131.252.375 Deposits
Simpanan dari bank Deposits from
lain - 3.569.192 - 3.569.192 other banks
Utang asuransi Insurance payables
Reinsurance
Utang reasuransi 139.988 - - 139.988 payables
Commission
Utang komisi 25.225 - (522) 24.703 payables
Utang klaim 84.716 - - 84.716 Claims payables
Total insurance
Total utang asuransi 249.929 - (522) 249.407 payables
Insurance
Liabilitas kontrak contract
asuransi liabilities
Premi yang belum
merupakan Unearned
pendapatan 59.712 - - 59.712 premiums
Estimasi liabilitas Estimated
klaim 160.477 - - 160.477 claims liabilities
Liabilitas manfaat Liabilities for
polis masa future policy
depan 3.605.765 - - 3.605.765 benefits
Total liabilitas Total insurance
kontrak contract
asuransi 3.825.954 - - 3.825.954 liabilities
Efek yang dijual Securities
dengan janji - sold with
dibeli agreements to
kembali - 12.346.129 - 12.346.129 repurchase
Liabilitas derivatif - 39.851 - 39.851 Derivative payables
Acceptances
Liabilitas akseptasi - 2.060.246 - 2.060.246 payable
Surat berharga yang
diterbitkan - - - - Securities issued
Pinjaman yang
diterima - 3.148.718 - 3.148.718 Borrowings
Obligasi subordinasi - 1.300.112 - 1.300.112 Subordinated bonds
Utang pajak 45.325 249.038 - 294.363 Taxes payable
Policyholders’
Titipan premi 24.684 - - 24.684 deposits
Beban akrual 83.086 1.340.972 (175.225) 1.248.833 Accrued expenses
Utang lain-lain 13.612 338.155 - 351.767 Other payables
Liabilitas Employee
imbalan benefits
kerja 29.008 964.269 - 993.277 liability
Liabilitas sewa 3.719 - - 3.719 Lease liabilities
Total liabilitas Total segment
segmen 4.275.317 156.728.804 (295.494) 160.708.627 liabilities
200
Page 211
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
63. INFORMASI SEGMEN (lanjutan) 63. SEGMENTS INFORMATION (continued)
Berikut ini adalah informasi segmen berdasarkan The business segment information is as follows:
segmen usaha: (lanjutan) (continued)
31 Maret/March 31, 2024 (lanjutan/ continued)
Asuransi Jiwa
dan Jasa
Konsultasi Penyesuaian
Bisnis / Life Perbankan dan
Insurance and dan Eliminasi /
Business Pembiayaan/ Elimination
Consulting Banking and and Total /
Service Multi-financing Adjustment Total
Segment
Dana syirkah temporary
temporer segmen syirkah funds
Bank - 10.523.639 - 10.523.639 Bank
Bukan bank - 706.320 - 706.320 Non-bank
Total segment
Total dana syirkah temporary
temporer segmen - 11.229.959 - 11.229.959 syirkah funds
Segment
Dana peserta participants’
segmen fund
Participants’
Dana investasi investment
peserta 38.427 - - 38.427 fund
Dana tabarru 21.335 - - 21.335 Tabarru's fund
Total segment
Total dana peserta participants’
segmen 59.762 - - 59.762 fund
Total segment
Total liabilitas, temporary
dana syirkah syirkah funds,
temporer dan participants’
dana peserta funds and
segmen 4.335.079 167.958.763 (295.494) 171.998.348 liabilities
Pendapatan neto Net revenues
Pendapatan premi - Premiums
neto 499.120 - - 1.995.017 revenue - net
Pendapatan bunga - Interest
neto - 9.206.476 - 9.206.476 revenues - net
Investment
Hasil investasi - neto 159.348 - - 539.755 income - net
Gain on sale
Keuntungan of marketable
penjualan efek 19.714 142.973 - 311.277 securities
Keuntungan yang
belum direalisasi Unrealized
dari efek dan gain on securities
reksa dana diukur and mutual funds
pada nilai wajar at fair value
melalui laba rugi - through profit or
neto 66.205 - - 34.013 loss - net
Pendapatan Gain on foreign
transaksi valuta exchange
asing - neto - 124.581 - 124.581 transactions - net
Commissions and
fees from
Provisi dan komisi transactions
selain kredit - neto - 150.059 - 150.059 other than loans
Lain-lain - neto -5.814 2.105.527 - 2.111.734 Others - net
Total pendapatan - Total
neto 738.573 11.729.616 - 14.472.912 revenues - net
201
Page 212
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
63. INFORMASI SEGMEN (lanjutan) 63. SEGMENTS INFORMATION (continued)
Berikut ini adalah informasi segmen berdasarkan The business segment information is as follows:
segmen usaha: (lanjutan) (continued)
31 Maret/ March 31, 2024 (lanjutan/ continued)
Asuransi Jiwa
dan Jasa
Konsultasi Penyesuaian
Bisnis / Life Perbankan dan
Insurance and dan Eliminasi /
Business Pembiayaan/ Elimination
Consulting Banking and and Total /
Service Multi-financing Adjustment Total
Beban Expenses
Klaim dan manfaat - Claims and
neto (404.534) - - (404.534) benefits - net
Umum dan General and
administrasi (77.147) (1.498.703) - (1.575.850) administrative
Biaya akuisisi (85.528) - - (85.528) Acquisition cost
Pemasaran (19.411) - - (19.411) Marketing
Reversal of
Pemulihan (beban) (provision for)
kerugian impairment
penurunan nilai - (394.535) - (394.535) losses
Pendapatan non- Non-operating
operasional - (82.873) - (82.873) revenues
Beban pajak final (12.327) - - (12.327) Final tax expenses
Total pendapatan Total other income
(beban) lain-lain (194.413) (1.976.111) - (2.170.524) (expenses)
Total klaim dan Total claims and
manfaat serta benefits and
beban lain-lain (598.947) (1.976.111) - (2.575.058) other expenses
Laba sebelum Profit before
bagian atas laba share
neto dari entitas in net profit of
asosiasi 139.626 914.357 - 1.053.983 an associate
Bagian laba neto
dari entitas Share in net profit
asosiasi 1.836 17.800 - 19.636 of associates
Laba sebelum Profit before
beban pajak income tax
penghasilan 141.462 932.157 - 1.073.619 expenses
Manfaat (beban)
pajak penghasilan Income tax benefit
- neto (8.041) (191.955) - (199.996) (expenses)
Laba neto tahun Net profit for
berjalan 133.421 740.202 - 873.623 the year
Other
Penghasilan (rugi) comprehensive
komprehensif lain income
- setelah pajak 12.068 (12.774) - 706 (loss) - net of tax
Total
Total laba comprehensive
komprehensif Income for the
tahun berjalan 145.489 727.428 - 872.917 year
202
Page 213
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
63. INFORMASI SEGMEN (lanjutan) 63. SEGMENTS INFORMATION (continued)
Berikut ini adalah informasi segmen berdasarkan The business segment information is as follows:
segmen usaha: (continued)
2023
Asuransi Jiwa
dan Jasa Perbankan Penyesuaian
Konsultasi Bisnis dan dan
/ Life Insurance Pembiayaan/ Eliminasi /
and Business Banking and Elimination
Consulting Multi- and Total /
Service financing Adjustment Total
Aset Segmen Segment Assets
Kas dan Cash and
setara kas 4.660.778 16.501.339 (221.328) 20.940.789 cash equivalents
Piutang Investment income
hasil investasi 58.029 - - 58.029 receivables
Insurance
Piutang asuransi receivables
Premiu
Piutang premi 116.307 - - 116.307 m
receivables
Reinsurance
Piutang reasuransi 243.957 - - 243.957 receivables
Total piutang Total
asuransi 360.264 - - 360.264 insurance
receivables
Reinsurance
Aset reasuransi 87.013 - - 87.013 assets
Investasi 7.251.546 43.967.388 - 51.218.934 Investments
Kredit - neto - 131.498.273 - 131.498.273 Loans - net
Piutang sewa Finance lease
pembiayaan - neto - 528.480 - 528.480 receivables - net
Tagihan anjak Factorin
piutang - neto - 44.049 - 44.049 g receivables - net
Piutang pembiayaan Finance
konsumen - neto - 8.429.005 - 8.429.005 lease receivables -
net
Piutang jual dan Sales and lease-
sewa balik - 33.148 - 33.148 back receivables
Acceptances
Tagihan akseptasi - 1.630.129 - 1.630.129 receivable
Pinjaman polis 1.652 - - 1.652 Policy loans
Piutang lain-lain 20.884 - (9.158) 11.726 Other receivables
Derivative
Tagihan derivatif - 20.437 - 20.437 receivables
Investasi pada Investment
entitas asosiasi 25.596.403 636.438 (25.536.248) 696.593 in associates
Beban dibayar di
muka 57.955 114.353 - 172.308 Prepaid expenses
Pajak dibayar di muka 579 - - 579 Prepaid taxes
Estimated claim for
Taksiran tagihan income tax
pajak penghasilan - - - - refund
Aset pajak Deferred tax
tangguhan - neto 33.366 747.872 - 781.238 asset - net
Aset tetap, - neto 196.968 10.002.144 - 10.199.112 Fixed assets - net
Aset takberwujud, - Intangible
neto 179.606 522.482 (179.606) 522.482 assets - net
Aset lain-lain 7.276 7.334.512 - 7.341.788 Other assets
Total
Total aset segmen 38.512.319 222.010.049 (25.946.340) 234.576.028 asset
segment
203
Page 214
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
63. INFORMASI SEGMEN (lanjutan) 63. SEGMENTS INFORMATION (continued)
Berikut ini adalah informasi segmen berdasarkan The business segment information is as follows:
segmen usaha: (lanjutan) (continued)
2023 (lanjutan/ continued)
Asuransi Jiwa
dan Jasa
Konsultasi Penyesuaian
Bisnis / Life Perbankan dan
Insurance and dan Eliminasi /
Business Pembiayaan/ Elimination
Consulting Banking and and Total /
Service Multi-financing Adjustment Total
Liabilitas segmen Segment liabilities
Simpanan - 135.089.481 (221.328) 134.868.153 Deposits
Simpanan dari bank Deposits from
lain - 2.420.728 - 2.420.728 other banks
Utang asuransi Insurance payables
Reinsurance
Utang reasuransi 153.678 - - 153.678 payables
Commission
Utang komisi 46.478 - (569) 45.909 payables
Utang klaim 81.235 - - 81.235 Claims payables
Total insurance
Total utang asuransi 281.391 - (569) 280.822 payables
Insurance
Liabilitas kontrak contract
asuransi liabilities
Premi yang belum
merupakan Unearned
pendapatan 60.972 - - 60.972 premiums
Estimasi liabilitas Estimated
klaim 185.945 - - 185.945 claims liabilities
Liabilitas manfaat Liabilities for
polis masa future policy
depan 3.514.394 - - 3.514.394 benefits
Total liabilitas Total insurance
kontrak contract
asuransi 3.761.311 - - 3.761.311 liabilities
Efek yang dijual Securities
dengan janji - sold with
dibeli agreements to
kembali - 9.761.945 - 9.761.945 repurchase
Liabilitas derivatif - 16.432 - 16.432 Derivative payables
Acceptances
Liabilitas akseptasi - 1.641.363 - 1.641.363 payable
Surat berharga yang
diterbitkan - - - - Securities issued
Pinjaman yang
diterima - 2.803.373 - 2.803.373 Borrowings
Obligasi subordinasi - 3.699.276 - 3.699.276 Subordinated bonds
Utang pajak 37.122 221.735 - 258.857 Taxes payable
Policyholders’
Titipan premi 26.814 - - 26.814 deposits
Beban akrual 67.768 1.347.101 (179.606) 1.235.263 Accrued expenses
Utang lain-lain 34.675 186.926 - 221.601 Other payables
Liabilitas Employee
imbalan benefits
kerja 27.475 960.675 - 988.150 liability
Liabilitas sewa 6.564 - - 6.564 Lease liabilities
Total liabilitas Total segment
segmen 4.243.120 158.149.035 (401.503) 161.990.652 liabilities
204
Page 215
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
63. INFORMASI SEGMEN (lanjutan) 63. SEGMENTS INFORMATION (continued)
Berikut ini adalah informasi segmen berdasarkan The business segment information is as follows:
segmen usaha: (lanjutan) (continued)
2023 (lanjutan/ continued)
Asuransi Jiwa
dan Jasa
Konsultasi Penyesuaian
Bisnis / Life Perbankan dan
Insurance and dan Eliminasi /
Business Pembiayaan/ Elimination
Consulting Banking and and Total /
Service Multi-financing Adjustment Total
Segment
Dana syirkah temporary
temporer segmen syirkah funds
Bank - 417.762 - 417.762 Bank
Bukan bank - 10.130.768 - 10.130.768 Non-bank
Total segment
Total dana syirkah temporary
temporer segmen - 10.548.530 - 10.548.530 syirkah funds
Segment
Dana peserta participants’
segmen fund
Participants’
Dana investasi investment
peserta 39.043 - - 39.043 fund
Dana tabarru 16.861 - - 16.861 Tabarru's fund
Total segment
Total dana peserta participants’
segmen 55.904 - - 55.904 fund
Total segment
Total liabilitas, temporary
dana syirkah syirkah funds,
temporer dan participants’
dana peserta funds and
segmen 4.299.024 168.697.565 (401.503) 172.595.086 liabilities
Pendapatan neto Net revenues
Pendapatan premi - Premiums
neto 1.995.017 - - 1.995.017 revenue - net
Pendapatan bunga - Interest
neto - 9.206.476 - 9.206.476 revenues - net
Investment
Hasil investasi - neto 539.755 - - 539.755 income - net
Gain on sale
Keuntungan of marketable
penjualan efek 168.304 142.973 - 311.277 securities
Keuntungan yang
belum direalisasi Unrealized
dari efek dan gain on securities
reksa dana diukur and mutual funds
pada nilai wajar at fair value
melalui laba rugi - through profit or
neto 34.013 - - 34.013 loss - net
Pendapatan Gain on foreign
transaksi valuta exchange
asing - neto - 124.581 - 124.581 transactions - net
Commissions and
fees from
Provisi dan komisi transactions
selain kredit - neto - 150.059 - 150.059 other than loans
Lain-lain - neto 6.207 2.105.527 - 2.111.734 Others - net
Total pendapatan - Total
neto 2.743.296 11.729.616 - 14.472.912 revenues - net
205
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The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
63. INFORMASI SEGMEN (lanjutan) 63. SEGMENTS INFORMATION (continued)
Berikut ini adalah informasi segmen berdasarkan The business segment information is as follows:
segmen usaha: (lanjutan) (continued)
2023 (lanjutan/ continued)
Asuransi Jiwa
dan Jasa
Konsultasi Penyesuaian
Bisnis / Life Perbankan dan
Insurance and dan Eliminasi /
Business Pembiayaan/ Elimination
Consulting Banking and and Total /
Service Multi-financing Adjustment Total
Beban Expenses
Klaim dan manfaat - Claims and
neto (1.275.815) - - (1.275.815) benefits - net
Umum dan General and
administrasi (258.211) (5.345.511) - (5.603.722) administrative
Biaya akuisisi (417.469) - - (417.469) Acquisition cost
Pemasaran (95.282) - - (95.282) Marketing
Reversal of
Pemulihan (beban) (provision for)
kerugian impairment
penurunan nilai - (2.757.904) - (2.757.904) losses
Pendapatan non- Non-operating
operasional - 96.377 - 96.377 revenues
Beban pajak final (65.664) - - (65.664) Final tax expenses
Total pendapatan Total other income
(beban) lain-lain (836.626) (8.007.038) - (8.843.663) (expenses)
Total klaim dan Total claims and
manfaat serta benefits and
beban lain-lain (2.112.441) (8.007.038) - (10.119.479) other expenses
Laba sebelum Profit before
bagian atas laba share
neto dari entitas in net profit of
asosiasi 630.855 3.722.578 - 4.353.433 an associate
Bagian laba neto
dari entitas Share in net profit
asosiasi 1.417.224 53.148 (1.418.204) 52.168 of associates
Laba sebelum Profit before
beban pajak income tax
penghasilan 2.048.079 3.775.726 (1.418.204) 4.405.601 expenses
Manfaat (beban)
pajak penghasilan Income tax benefit
- neto (28.077) (770.190) - (798.267) (expenses)
Laba neto tahun Net profit for
berjalan 2.020.002 3.005.536 (1.418.204) 3.607.334 the year
Other
Penghasilan (rugi) comprehensive
komprehensif lain income
- setelah pajak (41.426) (215.834) 81.347 (175.913) (loss) - net of tax
Total
Total laba comprehensive
komprehensif Income for the
tahun berjalan 1.978.576 2.789.702 (1.336.857) 3.431.421 year
206
Page 217
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
64. JAMINAN PEMERINTAH TERHADAP 64. GOVERNMENT GUARANTEE ON OBLIGATIONS
KEWAJIBAN PEMBAYARAN BANK UMUM OF PRIVATE BANKS
Berdasarkan Salinan Peraturan Lembaga Penjamin Based on “Lembaga Penjamin Simpanan” Regulation
Simpanan No. 1/PLPS/2005 pada tanggal No. 1/PLPS/2005 dated September 26, 2005
26 September 2005 tentang Program Penjaminan regarding Deposit Guarantee Program, as enhanced
Simpanan yang telah disempurnakan dengan peraturan by LPS regulation No. 1/LPS/2006 dated March 9,
LPS No. 1/PLPS/2006 tanggal 9 Maret 2006 yang 2006 that stated, since September 22, 2005, the
menyatakan bahwa sejak tanggal 22 September 2005, “Lembaga Penjamin Simpanan” will guarantee bank
Lembaga Penjamin Simpanan menjamin simpanan deposits including demand deposits, time deposits,
yang meliputi giro, deposito berjangka, sertifikat certificate of deposits, savings deposit, and other
deposito, tabungan, dan atau bentuk lain yang forms of deposits, including deposits from other
dipersamakan dengan itu yang merupakan simpanan banks.
yang berasal dari masyarakat termasuk
yang berasal dari bank lain.
Berdasarkan Peraturan Pemerintah Republik In accordance with Government Regulation No. 66
Indonesia No. 66 tahun 2008 tanggal 13 Oktober 2008, year 2008 dated October 13, 2008, starting October
yang menyatakan bahwa sejak tanggal 13 Oktober 13, 2008, the “Lembaga Penjamin Simpanan”
2008 besaran nilai simpanan yang dijamin Lembaga guarantee deposits for each customer in a bank which
Penjamin Simpanan untuk setiap nasabah pada satu was previously set at a maximum of Rp 100 million
bank yang semula maksimal Rp 100 diubah was changed to maximum of Rp 2,000 million.
menjadi maksimal Rp 2.000.
Beban premi penjaminan simpanan yang dibayar untuk The deposit insurance premium paid for period
periode 1 Januari – 30 Juni 2024 dan 2023 masing- January 1 - June 30, 2024 and 2023 are amounted to
masing sebesar Rp 74.827 juta dan Rp 69.314 juta. Rp 74,827 million and Rp 69,314 million, respectively.
65. INFORMASI LAINNYA 65. OTHER INFORMATION
a. Rasio Kewajiban Penyediaan Modal Minimum a. Capital Adequacy Ratio
Kewajiban Penyediaan Modal Minimum pada Capital Adequacy Ratio (CAR) on March 31, 2024
tanggal 31 Maret 2024 dan 2023 dihitung and 2023 is calculated based on Financial
berdasarkan Peraturan Otoritas Jasa Keuangan Services Authority Regulation (POJK) No.
(POJK) No. 11/POJK.03/2016 tanggal 2 Februari 11/POJK.03/2016 dated February 2, 2016 and its
2016 dan perubahannya POJK No. amendment No. 34/POJK.03/2016 dated
34/OJK.03/2016 tanggal 26 September 2016, September 26, 2016 regarding Concerning
tentang Kewajiban Penyediaan Modal Minimum Capital Adequacy Ratio of Commercial Bank
Bank Umum dimana bank wajib membentuk where as is mandatory for the bank to establish
Capital Conservation Buffer secara bertahap mulai Capital Conservation Buffer gradually starting
1 Januari 2016 sampai dengan 1 Januari 2019. from January 1, 2016 until January 1, 2019. On
Pada tanggal 31 Maret 2024 dan 2023, Capital March 31, 2024 and 2023, Capital Conservation
Conservation Buffer yang wajib dibentuk oleh Bank Buffer which should be established by the Bank
masing-masing adalah sebesar 2,500% dari amounted to 2.500% respectively from Risk
ATMR. Weighted Assets.
207
Page 218
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI LAINNYA (lanjutan) 65. OTHER INFORMATION (continued)
Berdasarkan profil risiko Bank pada tanggal 31 Based on the Bank’ risk profile, which is level 2 (two)
Maret 2024 dan 2023, yaitu masing-masing respectively as of March 31, 2024 and 2023,
peringkat 2 (dua), maka KPMM minimum therefore minimum CAR is set to 9% to less than 10%
ditetapkan masing-masing sebesar 9% sampai as March 31, 2024 and 2023.
dengan kurang dari 10% pada 31 Maret 2024
dan 2023.
31 Maret/March 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Consolidated
Modal Inti (Tier 1) Core Capital (Tier 1)
Modal Inti Utama (CET 1) 47.905.152 45.942.893 Prime Core Capital (CET 1)
Modal Pelengkap (Tier 2) 1.729.030 2.425.787 Supplementary Capital (Tier 2)
Total Modal 49.634.182 48.368.680 Total Capital
Aset Tertimbang Menurut Risiko (ATMR) Risk Weighted Assets
ATMR untuk risiko kredit *) 136.774.715 134.384.697 for credit risk *)
ATMR untuk risiko pasar **) 9.387.322 2.081.689 for market risk **)
ATMR untuk risiko operasional ***) 8.949.435 10.489.207 for operational risk ***)
Total ATMR 155.111.472 146.955.593 Total risk weighted assets
Rasio KPMM CAR Ratio
Rasio CET 1 30,88% 31,26% Ratio CET 1
Rasio Tier 1 30,88% 31,26% Ratio Tier 1
Rasio Tier 2 1,11% 1,65% Ratio Tier 2
Rasio Total 31,99% 32,91% Total Ratio
Rasio KPMM berdasarkan profil risiko 9,55% 9,78% CAR ratio based on risk profile
208
Page 219
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI LAINNYA (lanjutan) 65. OTHER INFORMATION (continued)
Rasio kewajiban penyediaan modal Bank dengan The Bank’s capital adequacy ratio with
memperhatikan risiko kredit, risiko operasional consideration for credit, operational and market
dan risiko pasar pada tanggal 31 Maret 2024 dan risks as of March 31, 2024 and 2023, are as follows:
2023 masing-masing dihitung sebagai berikut:
31 Maret/March 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
PT BPI (lanjutan) PT BPI (continued)
CET 1 untuk Buffer 22,44% 23,13% CET 1 for Buffer
Persentase Buffer yang wajib The percentage of the Buffer that
dipenuhi oleh Bank must be fulfilled by the Bank
Capital Conservation Buffer 2,500% 2,500% Capital Conservation Buffer
Countercyclical Buffer 0,000% 0,000% Countercyclical Buffer
Capital Surcharge untuk Bank Sistemik 1,000% 1,000% Capital Surcharge for Systemic Bank
Bank
Modal Inti (Tier 1) Core Capital (Tier 1)
Modal Inti Utama (CET 1) 42.325.865 40.717.362 Prime Core Capital (CET 1)
Modal Pelengkap (Tier 2) 1.536.647 2.294.496 Supplementary Capital (Tier 2)
Total Modal 43.862.512 43.011.858 Total Capital
Aset Tertimbang Menurut Risiko (ATMR) Risk Weighted Assets
ATMR untuk risiko kredit *) 118.541.231 117.273.644 for credit risk *)
ATMR untuk risiko pasar **) 9.380.156 2.088.650 for market risk **)
ATMR untuk risiko operasional ***) 8.016.975 9.589.659 for operational risk ***)
Total ATMR 135.938.362 128.951.953 Total risk weighted assets
Rasio CAR CAR Ratio
Rasio CET 1 31,14% 31,58% Ratio CET 1
Rasio Tier 1 31,14% 31,58% Ratio Tier 1
Rasio Tier 2 1,13% 1,78% Ratio Tier 2
Rasio Total 32,27% 33,35% Total Ratio
Rasio KPMM berdasarkan profil resiko 9,56% 9,82% CAR ratio based on risk profile
CET 1 untuk Buffer 22,71% 23,53% CET 1 for Buffer
Persentase Buffer yang wajib The percentage of the Buffer that
dipenuhi oleh Bank must be fulfilled by the Bank
Capital Conservation Buffer****) 2,500% 2,500% Capital Conservation Buffer ****)
Countercyclical Buffer 0,000% 0,000% Countercyclical Buffer
Capital Surcharge untuk Bank Sistemik 1,000% 1,000% Capital Surcharge for Systemic Bank
209
Page 220
The original consolidated financial statements included here in are
in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI LAINNYA (lanjutan) 65. OTHER INFORMATION (continued)
Pada tanggal 31 Maret 2024 dan 2023, Bank telah On March 31, 2024 and 2023, the Bank has
memenuhi rasio sesuai yang disyaratkan oleh Bank complied with required ratio set by Bank
Indonesia untuk rasio kecukupan modal. Indonesia for capital adequacy ratio.
Rasio ATMR untuk risiko kredit dihitung Risk weighted assets ratio for credit risk is
berdasarkan Surat Edaran Otoritas Jasa calculated based on Surat Edaran Otoritas
Keuangan No.24/SEOJK.03/2021 tanggal Jasa Keuangan No.24/SEOJK.03/2021
7 Oktober 2021. dated
October 7, 2021.
Rasio ATMR untuk risiko pasar dihitung Risk weighted assets ratio for market risk is
berdasarkan Surat Edaran Otoritas Jasa calculated based on Surat Edaran Otoritas
Keuangan No.38/SEOJK.03/2016 tanggal Jasa Keuangan No.38/SEOJK.03/2016
8 September 2016. dated
September 8, 2016.
Rasio ATMR untuk risiko pasar dihitung Risk weighted assets ratio for operational
berdasarkan Surat Edaran Otoritas Jasa risk is calculated based on Surat Edaran
Keuangan No.38/SEOJK.03/2016 tanggal Otoritas
8 September 2016. Jasa Keuangan No.6/SEOJK.03/2020
dated April 29, 2020.
b. Rasio aset produktif yang diklasifikasikan terhadap b. The ratio of classified earning assets to
total aset produktif dan non produktif pada tanggal 31 total earning assets and non-earning assets
Maret 2024 dan 2023 masing-masing sebesar 3,11% as of March 31, 2024 and 2023 are 3.11%
dan 3,06%. and 3.06%, respectively.
c. Pada tanggal 31 Maret 2024 dan 2023, tidak c. As of March 31, 2024 and 2023, there was
terdapat pelampauan BMPK kepada pihak terkait no excess of Legal Lending Limit (LLL) to both
maupun pihak tidak terkait. related parties and non-related parties.
Perhitungan BMPK disusun berdasarkan Peraturan LLL calculation is prepared based on
OJK No. 38/POJK.03/2019 tentang Penerapan regulation No. 38/POJK.03/2019 regarding
Manajemen Risiko secara Konsolidasi bagi PT BPI the implementation of consolidated risk
yang Melakukan Pengendalian terhadap management to the subsidiaries which are
Perusahaan Anak dalam perhitungan BMPK PT controlled by the PT BPI in its LLL
BPI yang mulai berlaku tanggal 1 Januari 2020. calculation
which is effective starting on
January 1, 2020.
Batas Maksimum Penyediaan Dana diatur sebagai The maximum lending limit is as follows:
berikut:
– Kepada pihak terkait tidak melebihi – To related parties not
10% dari modal PT BPI. exceed
10% from PT BPI capital.
– Kepada satu peminjam yang bukan pihak – To one non-related party
terkait tidak melebihi 25% dari modal inti debtor exceed than 25% of
PT BPI. PT BPI’s tier 1
capital.
– Kepada satu kelompok peminjam yang bukan – To one non-related party group debtors not
pihak terkait tidak melebihi 25% dari modal inti exceed 25% of PT BPI’s tier 1
PT BPI. capital.
210
Page 221
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
65. INFORMASI LAINNYA (lanjutan) 65. OTHER INFORMATION (continued)
Berikut ini adalah saldo penyediaan dana The following are the balances of amounts with
kepada pihak berelasi per tanggal 31 Maret affiliates as of March 31, 2024 and December 31,
2024 dan 31 Desember 2023 sesuai dengan 2023 in accordance with the Legal Lending Limit
ketentuan Bank Indonesia, tentang Batas (LLL) regulation of Bank Indonesia:
Maksimum Pemberian Kredit (BMPK):
31 Maret/ March 31,
2024 2023
Rp Juta/ Rp Juta/
Rp Million Rp Million
Giro pada bank lain 130,768 173,102 Demand deposits w ith other banks
Kredit 2,301,661 1,939,780 Loans
Penyertaan dalam bentuk saham 16,500 16,500 Investments in shares of stock
Rekening administratif 286,651 252,148 Administrative accounts
Jumlah 2,735,580 2,381,530 Total
Batas maksimum pemberian kredit kepada Maximum legal lending limit to affiliates as of March
pihak berelasi per tanggal 31 Maret 2024 31, 2024 and 2023 amounted to Rp 4,386,251
dan 2023 masing-masing sebesar Rp million and Rp 4,301,186 million (10% of the Bank’s
4.386.251 juta dan Rp 4.301.186 juta (10% capital), respectively.
dari modal Bank).
66. INFORMASI TAMBAHAN UNTUK ARUS KAS 66. CASH FLOWS SUPPLEMENTARY INFORMATION
Tabel dibawah ini menjelaskan perubahan dalam The table below details changes in PT BPI liabilities
liabilitas PT BPI yang timbul dari aktivitas pendanaan, arising from financing activities, including both cash
termasuk perubahan yang timbul dari arus kas dan and non-cash changes. Liabilities arising from
perubahan non-kas. Liabilitas yang timbul dari financing activities are those for which cash flows
aktivitas pendanaan adalah liabilitas yang arus kas, were, or future cash flows will be, classified in the
atau arus kas masa depannya, diklasifikasikan dalam Group’s consolidated statement of cash flows as
laporan arus kas konsolidasian sebagai arus kas cash flows financing activities.
dari aktivitas pendanaan.
Perubahan
transaksi
1 Januari/ non kas/ 31 Maret/
January 1, Arus kas/ Non-cash March 31,
2024 Cash flow s changes 2024
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Pinjaman yang diterima -
Pihak ketiga 2,803,373 345,398 (53) 3,148,718 Borrow ing - third parties
Obligasi subordinasi - bersih 3,699,276 (2,400,000) 836 1,300,112 Subordinated bonds - net
Jumlah 6,502,649 (2,054,602) 783 4,448,830 Total
211
Page 222
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
66. INFORMASI TAMBAHAN UNTUK ARUS KAS 66. CASH FLOWS SUPPLEMENTARY INFORMATION
(lanjutan) (continued)
Tabel dibawah ini menjelaskan perubahan dalam The table below details changes in PT BPI liabilities
liabilitas PT BPI yang timbul dari aktivitas pendanaan, arising from financing activities, including both cash
termasuk perubahan yang timbul dari arus kas dan and non-cash changes. Liabilities arising from
perubahan non-kas. Liabilitas yang timbul dari financing activities are those for which cash flows
aktivitas pendanaan adalah liabilitas yang arus kas, were, or future cash flows will be, classified in the
atau arus kas masa depannya, diklasifikasikan dalam Group’s consolidated statement of cash flows as
laporan arus kas konsolidasian sebagai arus kas cash flows financing activities.
dari aktivitas pendanaan.
Perubahan
transaksi
1 Januari/ non kas/ 31 Maret/
January 1, Arus kas/ Non-cash March 31,
2023 Cash flow s changes 2023
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million Rp Million
Surat berharga yang
diterbitkan - bersih 3,999,020 (3,900,000) 834 99,854 Securities issued - net
Pinjaman yang diterima -
Pihak ketiga 2,144,195 1,302,421 370 3,446,986 Borrow ing - third parties
Obligasi subordinasi - bersih 3,795,470 - 1,000 3,796,470 Subordinated bonds - net
Jumlah 9,938,685 (2,597,579) 2,204 7,343,310 Total
212
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The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
67. INSTRUMEN KEUANGAN 67. FINANCIAL INSTRUMENTS
Tabel di bawah ini mengikhtisarkan jumlah tercatat The table below sets forth the carrying amounts
dan estimasi nilai wajar instrumen keuangan Grup and estimated fair values of the Group’s financial
yang dinyatakan dalam laporan posisi keuangan instruments that are stated in the consolidated
konsolidasian pada tanggal 31 Maret 2024 dan 31 statement of financial position as at March 31,
Desember 2023. 2024 and December 31, 2023:
31 Maret/ 31 Desember /
March 31, 2024 December 31, 2023
Jumlah Tercatat / Jumlah Wajar / Jumlah Tercatat / Jumlah Wajar /
Carrying Amount Fair Value Carrying Amount Fair Value
Aset keuangan Financial assets
Kas dan setara kas 18.744.230 18.744.230 21.766.237 21.766.237 Cash and cash equivalents
Kredit 128.512.646 128.512.646 131.498.273 131.498.273 Loans
Piutang sewa pembiayaan 550.137 550.137 528.480 528.480 Finance lease receivables
Tagihan anjak piutang 46.289 46.289 44.049 44.049 Factoring receivables
Piutang pembiayaan 8.758.085 8.758.085 8.429.005 8.429.005 Consumer financing
Piutang jual dan sewa balik 62.735 62.735 33.148 33.148 Sales and lease-back receivables
Piutang hasil investasi 67.975 67.975 61.611 61.611 Investment income receivables
Piutang asuransi 320.226 320.226 360.264 360.264 Insurance receivables
Investasi 55.037.162 55.037.162 46.729.379 46.729.379 Investments
Efek yang dibeli dengan janji dijual kembali 4.826.791 4.826.791 Securities purchased with agreements to resell
Pinjaman polis 1.781 1.781 1.652 1.652 Policy loans
Piutang lain-lain 17.501 17.501 26.987 26.987 Other receivables
Total aset keuangan 212.118.767 212.118.767 214.305.876 214.305.876 Total financial assets
Liabilitas keuangan Financial liabilities
Simpanan 131.253.375 131.253.375 134.868.153 134.868.153 Deposits
Simpanan dari bank lain - pihak ketiga 3.569.192 3.569.192 2.420.728 2.420.728 Deposits from other banks - third parties
Efek yang dijual dengan janji dibeli kembali Securities sold with agreements to repurchase
- pihak ketiga 12.346.129 12.346.129 9.761.945 9.761.945 - third parties
Pinjaman yang diterima - pihak ketiga 3.148.718 3.148.718 2.803.373 2.803.373 Borrowings - third parties
Obligasi subordinasi - bersih 1.300.112 1.300.112 3.699.276 3.699.276 Subordinated bonds - net
Beban akrual 1.248.833 1.248.833 1.235.551 1.235.551 Accrued expenses
Utang lain-lain 351.767 351.767 214.149 214.149 Other payables
Liabilitas sewa 3.719 3.719 6.564 6.564 Other payables
Total liabilitas keuangan 153.221.845 153.221.845 155.009.739 155.009.739 Total financial liabilities
Metode dan asumsi berikut ini digunakan oleh Grup untuk The assumptions and methods below were used
melakukan estimasi nilai wajar setiap kelompok instrumen by the Group to estimate the fair value of each
keuangan: category of financial instruments:
- Nilai tercatat kas dan setara kas, kredit, piutang sewa - The carrying amounts of cash and cash
pembiayaan, piutang jual dan sewa balik, piutang hasil equivalents, loans, finance lease receivables,
investasi, piutang premi, piutang reasuransi, pinjaman sales and lease-back, investment income
polis, piutang lain-lain, aset lain-lain, tagihan anjak receivables, premium receivables,
piutang, piutang pembiayaan konsumen, utang reinsurance receivables, policy loans, other
reasuransi, utang komisi, utang klaim, beban akrual receivables, other assets, factoring
dan utang lain-lain, mendekati nilai wajarnya karena receivables, consumer financing, reinsurance
merupakan jangka pendek dari akun tersebut. payables, commission payables, claim
payables, accrued expenses, and other
payables, approximate their fair
values due to the short-term nature of the
transactions.
- Nilai wajar aset keuangan pada nilai wajar melalui laba - The fair values of financial assets at fair value
rugi dan penghasilan komprehensif lain menggunakan through profit or loss and other
harga pasar yang diterbitkan pada tanggal pelaporan. comprehensive income quoted in active
markets are determined using the published
quoted price at
reporting date.
- Nilai wajar dari liabilitas sewa ditentukan dengan - The fair values of lease liabilities are
mendiskontokan arus kas masa datang menggunakan determined by discounting future cash flows
suku bunga yang berlaku dari transaksi pasar yang using applicable rates from observable
dapat diamati untuk instrumen dengan persyaratan, current market transactions for instruments
risiko kredit dan jatuh tempo with similar terms, credit risk and remaining
yang sama. maturities.
213
Page 224
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO 68. RISK MANAGEMENT
A. Risiko Asuransi A. Insurance Risk
Risiko asuransi adalah risiko rugi yang timbul Insurance risk is the risk of loss due to actual
karena adanya perbedaan antara hasil aktual dan experience emerging differently than
asumsi yang digunakan pada suatu produk assumed when a product was designed and
asuransi didesain dan ditetapkan preminya yang priced with respect to mortality and morbidity
terkait dengan klaim mortalitas dan morbiditas claims, policyholder behavior and expenses.
serta perilaku pemegang polis dan biaya-biaya.
Strategi manajemen risiko adalah menelaah The management strategy is to periodically
secara periodik asumsi yang digunakan dalam examine the assumptions used in the
penentuan liabilitas yang dapat berakibat pada determination of liability which may result in
peningkatan liabilitas polis dan penurunan laba an increase in policy liabilities and a decrease
neto yang diatribusikan kepada pemegang in net income attributed to shareholders.
saham. Asumsi-asumsi tersebut memerlukan These assumptions require significant
pertimbangan profesional yang signifikan, professional judgment, especially if there is a
terutama jika terdapat perbedaan yang material material difference between assumptions and
antara asumsi dan hasil aktual yang terjadi. actual results that occur.
Risiko asuransi pokok yang dihadapi oleh The principle risk the Group faces under
Grup adalah klaim aktual dan pembayaran insurance contracts is the actual claims and
manfaat pada saat tertentu berbeda dengan benefit payments or the timing thereof, differ
yang telah diasumsikan. Hal ini dipengaruhi oleh from expectations. This is influenced by the
frekuensi klaim, tingkat keparahan klaim, frequency of claims, severity of claims, actual
manfaat aktual yang dibayarkan dan benefits paid and subsequent development of
pengembangan selanjutnya dari klaim dalam long term claims.
jangka panjang.
Oleh karena itu, tujuan dari Grup adalah untuk Therefore, the objective of the Group is to
memastikan bahwa cadangan manfaat cukup ensure that sufficient reserve is available to
tersedia untuk memenuhi kewajibannya. cover these liabilities.
Eksposur risiko dimitigasi dengan melakukan The risk exposure is mitigated by
diversifikasi atas portofolio kontrak asuransi yang diversification across a large portfolio
besar. Variabilitas risiko juga ditingkatkan dengan insurance contracts. The variability of risk is
pemilihan strategi underwriting yang cermat dan also improved by careful selection and
melaksanakan pedomannya, serta melakukan implementation of underwriting strategy
kerjasama reasuransi. guidelines, as well as the use of
the reinsurance arrangements.
Grup melakukan pembelian reasuransi sebagai The Group purchases reinsurance as part of
bagian dari program mitigasi risiko. Reasuransi its risks mitigation program. Reinsurance
disesikan secara proporsional dan ceded is based on both proportional and non-
nonproporsional. Reasuransi proporsional propotional basis. The majority of proportional
adalah pembagian kuota reasuransi untuk reinsurance is quota-share reinsurance which
mengurangi jumlah eksposur Grup atas suatu is taken to reduce the overall exposure of the
bisnis tertentu. Group to certain classes of business.
214
Page 225
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISK MANAGEMENT (continued)
A. Risiko Asuransi (lanjutan) A. Insurance Risk (continued)
Reasuransi nonproporsional terutama adalah Non-proportional reinsurance is primarily
reasuransi excess-of-loss yang dirancang guna excess-of-loss reinsurance designed to
mengurangi eksposur Grup terhadap kerugian. mitigate the Group’s net exposure to losses.
Batas retensi untuk reasuransi excess-of-loss Retention limits for the excess-of-loss
berbeda-beda berdasarkan lini produk dan reinsurance vary by product line and
strategi underwriting yang digunakan. underwriting strategies are used.
Jumlah yang dapat dipulihkan dari reasuradur Amounts recoverable from reinsurers are
diestimasikan dengan cara yang konsisten estimated in a manner consistent with the
dengan penentuan provisi atas klaim yang belum outstanding claims provision and are in
dibayar dan sesuai dengan kontrak accordance with the reinsurance contracts.
reasuransinya. Meskipun PT PDL memiliki Although the PT PDL has reinsurance
perjanjian reasuransi, bukan berarti dibebaskan agreement, it is not relieved of its direct
dari kewajiban langsung kepada pemegang polis obligations to its policyholders and thus, a
sehingga dengan demikian eksposur kredit tetap credit exposure exists with respect to ceded
ada berkenaan dengan asuransi yang disesikan, insurance, to the extent that any reinsurer is
sejauh diasumsikan bahwa setiap reasuradur unable to meet its obligations assumed under
tidak dapat memenuhi kewajibannya di bawah such reinsurance agreements. The PT PDL’s
perjanjian reasuransi tersebut. PT PDL placement of reinsurance is diversified such
melakukan penempatan reasuransi adalah untuk that it is neither dependent on a single
diversifikasi sedemikian rupa sehingga tidak reinsurer nor are the operations of the
tergantung pada reasuradur tunggal ataupun PT PDL substantially dependent upon any
operasional PT PDL secara substansial single reinsurance contract.
tergantung pada kontrak reasuransi tunggal.
Kontrak asuransi jiwa yang ditawarkan oleh Life insurance contracts offered by
Grup meliputi: asuransi kematian, whole life, the Group include: death, whole life, annuity,
anuitas, dwiguna, dwiguna kombinasi, universal endowment, endowment combine, universal
life, unit-linked, kecelakaan diri dan kesehatan. life, unit-linked, personal accident and health.
Asuransi Seumur Hidup (Whole Life) dan Whole Life and Term Insurance are
Asuransi Jiwa Berjangka (Term Insurance) conventional product with regular premium
adalah produk konvensional dengan payment, in which will be paid lump sum
pembayaran premi regular dimana manfaat benefits are payable on death or permanent
dibayarkan secara lump sum atas suatu disability. Some contracts have a surrender
kematian atau cacat permanen. Beberapa value.
kontrak asuransi memiliki nilai penebusan polis.
Risiko utama yang berdampak pada Grup adalah The main risks that the Group is exposed to
sebagai berikut: are as follows:
- Risiko kematian - risiko kerugian sebagai akibat - Mortality risk - risk of loss arising due to
klaim meninggal dunia yang terjadi melebihi dari policyholder death experience being
jumlah yang diperkirakan different than expected
- Risiko morbiditas - risiko kerugian sebagai akibat - Morbidity risk - risk of loss arising due to
klaim pengobatan karena penyakit yang terjadi policyholder health experience being
melebihi dari jumlah yang diperkirakan different than expected
- Risiko longevity - risiko kerugian sebagai akibat - Longevity risk - risk of loss arising due to
tertanggung hidup lebih lama dari yang the annuitant living longer than expected
diperkirakan
- Risiko pengembalian investasi - risiko kerugian - Investment return risk - risk of loss arising
akibat hasil investasi yang didapatkan kurang from actual returns being different than
dari nilai yang diperkirakan expected
- Risiko beban - risiko kerugian akibat jumlah - Expense risk - risk of loss arising from
biaya-biaya yang digunakan melebihi jumlah expense experience being different than
yang diperkirakan expected
- Risiko keputusan pemegang polis - risiko - Policyholder decision risk - risk of loss
kerugian akibat jumlah polis yang putus kontrak arising due to policyholder experiences
(lapse atau surrender) melebihi nilai yang (lapses and surrenders) being different than
diperkirakan expected
215
Page 226
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
A. Risiko Asuransi (lanjutan) A. Insurance Risk (continued)
Risiko-risiko di atas tidak berhubungan secara These risks do not vary significantly in relation to
signifikan dalam kaitannya dengan lokasi risiko the location of the risk insured by the Group, type
yang ditanggung oleh Grup, jenis risiko yang of risk insured or by industry.
diasuransikan atau berdasarkan industri.
Strategi underwriting Grup dirancang untuk The Group’s underwriting strategy is designed to
memastikan bahwa risiko telah terdiversifikasi ensure that risks are well diversified in terms of
dalam hal jenis risiko dan tingkat manfaat yang type of risk and level of insured benefits. This is
diasuransikan. Hal ini sebagian besar dicapai largely achieved through diversification across
melalui diversifikasi di sektor industri dan industry sectors and geography, the use of
geografis, penggunaan tes kesehatan untuk medical screening in order to ensure that pricing
memastikan premi asuransi yang takes account of current health conditions and
memperhitungkan kondisi kesehatan saat ini family medical history, regular review of actual
dan sejarah kesehatan keluarga, secara periodik claims experience and product pricing, as well as
dilakukan peninjauan atas klaim aktual dan detailed claims’ handling procedures.
premi yang dikenakan atas produk, serta Underwriting limits are in place to enforce
prosedur penanganan klaim. Underwriting limit appropriate risk selection criteria. Insurance
digunakan untuk menegakkan seleksi kriteria contracts also entitle the Group to pursue third
risiko yang tepat. Kontrak asuransi memberikan parties for payment of some or all costs. The
hak kepada Grup untuk meminta pihak ketiga Group further enforces a policy of actively
melakukan pembayaran atas beberapa atau managing and promptly pursuing claims, in order
seluruh beban. Grup selanjutnya menerapkan to reduce its exposure to unpredictable future
kebijakan yang secara aktif mengelola dan developments that can negatively impact the
memproses klaim tepat pada waktunya dengan Group.
tujuan untuk mengurangi eksposur terhadap
perkembangan masa depan yang tidak terduga
yang dapat berdampak negatif terhadap Grup.
Risiko asuransi untuk kontrak asuransi kematian For contracts for which death or disability is
atau cacat yang secara signifikan dapat the insured risk, the significant factors that could
meningkatkan frekuensi keseluruhan klaim increase the overall frequency of claims are
adalah epidemi penyakit, perubahan yang epidemics, widespread changes in lifestyle and
signifikan dalam gaya hidup dan bencana alam, natural disasters, resulting in earlier or more
sehingga hasil aktual klaim lebih tinggi dari yang claims than expected.
diharapkan.
Untuk kontrak anuitas, faktor yang paling For annuity contracts, the most significant factor
signifikan adalah perbaikan dalam ilmu medis is continued improvement in medical science and
dan kondisi sosial secara berkelanjutan yang social conditions that would increase longevity.
berdampak meningkatkan harapan usia hidup. The Group reinsures its annuity contracts on a
Grup mereasuransikan kontrak anuitasnya quota share basis to mitigate its risk.
dengan dasar pembagian kuota untuk
memitigasi risiko.
Risiko asuransi seperti yang dijelaskan di atas The insurance risk described above is also
juga dipengaruhi oleh hak pemegang kontrak affected by the contract holder’s right to pay
untuk membayarkan premi kurang dari reduced premiums or no future premiums or to
seharusnya atau tidak ada pembayaran premi di terminate the contract completely. As a result,
masa depan, atau untuk mengakhiri kontrak the amount of insurance risk is also subject to
sepenuhnya. Akibatnya, jumlah risiko asuransi contract holder behaviour.
juga tunduk pada perilaku pemegang kontrak.
216
Page 227
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
A. Risiko Asuransi (lanjutan) A. Insurance Risk (continued)
Asumsi-asumsi penting Key assumptions
Pertimbangan yang signifikan diperlukan dalam Material judgment is required in determining the
menentukan kewajiban dan pilihan asumsi. liabilities and in the choice of assumptions.
Asumsi yang digunakan didasarkan pada Assumptions in use are based on past
pengalaman masa lalu, data internal saat ini, experience, current internal data, external
indeks pasar eksternal dan tolak ukur yang market indices and benchmarks which reflect
mencerminkan harga pasar saat diobservasi dan current observable market prices and other
informasi yang dipublikasikan lainnya. Asumsi published information. Assumptions and
dan estimasi yang cermat ditentukan pada prudent estimates are determined at the date of
tanggal penilaian dan tidak ada pengaruh untuk valuation and no credit is taken for possible
kemungkinan mengambil keuntungan dari beneficial effects of voluntary withdrawals.
kemungkinan penarikan sukarela. Asumsi Assumptions are further evaluated on a
selanjutnya dievaluasi secara terus menerus continuous basis in order to ensure realistic and
untuk memastikan penilaian yang realistis dan reasonable valuations.
masuk akal.
Asumsi utama yang berdampak pada estimasi The key assumptions to which the estimation of
liabilitas adalah sebagai berikut: liabilities is particularly sensitive are as follows:
Tarif mortalitas dan morbiditas Mortality and morbidity rates
Asumsi ini didasarkan pada standar industri, data Assumptions are based on standard industry,
nasional dan/atau data internasional, sesuai national tables, and/or international tables,
dengan pengalaman Grup. Asumsi-asumsi according to the Group’s past experience. They
tersebut merefleksikan data historis terbaru dan reflect recent historical experience and are
disesuaikan pada saat yang tepat untuk adjusted when appropriate to reflect the
menggambarkan pengalaman Grup. Cadangan Group’s own experiences. An appropriate, but
atas liabilitas ditetapkan secara tepat dan penuh not excessive, prudent allowance is made for
kehati-hatian, namun tidak berlebihan, untuk expected future improvements. Assumptions
perbaikan yang di ekspektasikan di masa are differentiated by sex, underwriting class and
mendatang. Asumsi juga dibedakan menurut contract type.
jenis kelamin, kelas underwriting dan jenis
kontrak.
Peningkatan tarif akan mengakibatkan jumlah An increase in rates will lead to a larger number
klaim yang lebih besar (dan klaim bisa terjadi lebih of claims (and claims could occur sooner than
cepat daripada yang diantisipasi), yang akan anticipated), which will increase the
meningkatkan pengeluaran dan mengurangi expenditure and reduce profits for the
keuntungan bagi para pemegang saham. shareholders.
Longevity Longevity
Asumsi ini didasarkan pada standar industri, data Assumptions are based on standard industry,
nasional dan/atau data internasional, sesuai national tables and/or international tables,
dengan pengalaman Grup. Cadangan atas liabilitas adjusted when appropriate to reflect
ditetapkan secara tepat dan penuh kehati-hatian, the Group’s own risk experience. An appropriate
namun tidak berlebihan, untuk perbaikan yang di but not excessive prudent allowance is made for
ekspektasikan di masa mendatang. Asumsi juga expected future improvements. Assumptions are
dibedakan menurut jenis kelamin, kelas differentiated by sex, underwriting class and
underwriting dan jenis kontrak. contract type.
Peningkatan tingkat longevity akan menyebabkan An increase in longevity rates will lead to an
peningkatan jumlah pembayaran anuitas dimana increase in the number of annuity payments
akan meningkatkan pengeluaran dan mengurangi made, which will increase the expenditure and
keuntungan bagi para pemegang saham. reduce profits for the shareholders.
217
Page 228
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISK MANAGEMENT (continued)
Tingkat pengembalian investasi Investment return
Tingkat rata-rata tertimbang imbal hasil investasi The weighted average rate of return is derived based
diturunkan berdasarkan model portofolio yang on a model portfolio that is assumed to back
ditujukan untuk mendukung liabilitas, konsisten liabilities, consistent with the long-term asset
dengan strategi alokasi aset jangka panjang. allocation strategy. These estimates are based on
Perkiraan ini didasarkan pada imbal hasil pasar saat current market returns as well as expectations about
ini serta harapan tentang perkembangan ekonomi future economic and financial developments.
dan keuangan di masa depan.
Peningkatan imbal hasil investasi akan An increase in investment return would lead to a
mengakibatkan penurunan pengeluaran dan reduction in expenditure and an increase in profits
peningkatan keuntungan bagi para pemegang for the shareholders.
saham.
Beban Expenses
Asumsi beban usaha mencerminkan proyeksi dari Operating expenses assumptions reflect
biaya untuk pemeliharaan in-force polis dan biaya the projected costs of maintaining and servicing in-
overhead yang terkait. Biaya yang telah terjadi force policies and associated overhead expenses.
digunakan sebagai dasar asumsi yang tepat, The current level of expenses is taken as an
disesuaikan dengan inflasi yang diharapkan, appropriate expense base, adjusted for expected
manakala lebih tepat. expense inflation if appropriate.
Peningkatan tingkat biaya akan mengakibatkan An increase in the level of expenses would result in
peningkatan pengeluaran sehingga mengurangi an increase in expenditure thereby reducing profits
keuntungan bagi para pemegang saham. for the shareholders.
Tingkat lapse dan surrender Lapse and surrender rates
Lapse berkaitan dengan penghentian polis karena Lapses relate to the termination of policies due to
tidak terbayarnya premi. Surrender berhubungan non-payment of premiums. Surrenders relate to the
dengan penghentian sukarela polis oleh pemegang voluntary termination of policies by policyholders’.
polis. Asumsi pemberhentian polis ditentukan Policy termination assumptions are determined
dengan menggunakan pengukuran statistik using statistical measures based on the Group’s
berdasarkan pengalaman Grup, dan berbeda-beda experience and vary by product type, policy duration.
untuk jenis produk dan durasi umur polis.
Kenaikan tingkat lapse pada saat tahun-tahun awal An increase in lapse rates early in the life of
polis akan cenderung mengurangi keuntungan bagi the policy would tend to reduce profits for
pemegang saham. shareholders.
Tingkat diskonto Discount rate
Tingkat diskonto untuk keperluan pelaporan ke Discount rate for reporting purpose to Financial
Otoritas Jasa Keuangan ditentukan berdasarkan Services Authority is determined based on the
Peraturan Otoritas Jasa Keuangan Regulation of Financial Services Authority
No.71/POJK.05/2016. Penurunan tingkat diskonto No. 71/POJK.05/2016. A decrease in the discount
akan meningkatkan nilai liabilitas kontrak asuransi rate will increase the value of the insurance contract
dan karenanya mengurangi keuntungan bagi liability and therefore, reduce profits for the
pemegang saham. shareholders.
218
Page 229
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISK MANAGEMENT (continued)
A. Risiko Asuransi (lanjutan) A. Insurance Risk (continued)
Asumsi yang memiliki pengaruh besar terhadap The assumptions that have the greatest effect
laporan posisi keuangan konsolidasian dan on the Group’s consolidated statement of
laporan laba rugi komprehensif lain konsolidasian financial position and profit or loss are listed
Grup terdapat pada daftar di bawah ini: below:
2024 2023
CSO1980, TMI 2011, CSO1980, TMI 2011,
Tingkat mortalitas dan Mortality and morbidity
Morbiditas Reasuransi/ Morbiditas Reasuransi/
morbiditas rates
Morbidity of Reinsurance Morbidity of Reinsurance
Bervariasi tiap produk/ Bervariasi tiap produk/
Tingkat pembatalan Various depending on Various depending on Lapse and surrender rates
the product the product
IDR 5,97% Rp 5,97%
Tingkat diskonto Discount rates
USD 4,48% USD 4,48%
Analisa sensitivitas Sensitivity analysis
Analisis berikut (tidak diaudit) dilakukan atas The analysis (unaudited) which that follow is
perubahan yang paling mungkin terjadi dalam performed for reasonably possible movements
asumsi utama dengan semua asumsi lainnya in key assumptions with all other assumptions
dianggap konstan, untuk menunjukkan dampak held constant, showing the impact on gross and
terhadap liabilitas bruto dan neto, laba sebelum net liabilities, profit before tax and equity.
pajak dan ekuitas.
Korelasi asumsi akan memiliki dampak yang The correlation of assumptions will have a
signifikan dalam menentukan liabilitas klaim, tetapi significant effect in determining the ultimate
untuk menunjukkan dampak akibat perubahan claims liabilities, but to demonstrate the impact
asumsi, harus diubah secara individual. due to changes in assumptions, assumptions
Perubahan dalam asumsi tidak terjadi secara had to be changed on an individual basis. It
linear. Informasi sensitivitas juga akan bervariasi should be noted that movements in these
sesuai dengan asumsi ekonomi saat ini, terutama assumptions are non-linear. Sensitivity
terkait dengan dampak perubahan biaya intrinsik information will also vary according to the
dan nilai waktu dari opsi dan jaminan. Opsi dan current economic assumptions, mainly due to
jaminan (jika ada) adalah penyebab utama the impact of changes to both the intrinsic cost
timbulnya asimetris dalam sensitivitas. and time value of options and guarantees.
When options and guarantees exist, they are
the main reason for the asymmetry of
sensitivities.
2024
Dampak pada
Dampak pada Dampak pada laba sebelum Dampak pada
Perubahan liabilitas bruto liabilitas neto pajak / Impact ekuitas /
asumsi / Change / Impact on / Impact on on profit Impact on
in assumption gross liabilities net liabilities before tax equity
Mortalitas dan +25% 49.078 49.078 (49.078) (49.078) Mortality and
Morbiditas Morbidity
Longevity -25% (36.563) (36.563) 36.563 36.563 Longevity
Tingkat diskonto -1% 136.506 136.506 (136.506) (136.506) Discount rate
2023
Dampak
pada
liabilitas Dampak pada
bruto / Dampak pada laba sebelum Dampak pada
Perubahan Impact on liabilitas neto / pajak / Impact ekuitas /
asumsi / Change gross Impact on net on profit Impact on
in assumption liabilities liabilities before tax equity
Mortalitas dan +25% 49.078 49.078 (49.078) (49.078) Mortality and
Morbiditas Morbidity
Longevity -25% (36.563) (36.563) 36.563 36.563 Longevity
Tingkat diskonto -1% 136.506 136.506 (136.506) (136.506) Discount rate
219
Page 230
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
B. Risiko Keuangan B. Financial Risk
Grup memiliki eksposur risiko dalam bentuk The Group is exposed to credit risk, market risk,
risiko kredit, risiko pasar serta risiko likuiditas. and liquidity risk arising in the normal course of
Manajemen terus memantau proses business. The management continually
manajemen risiko Grup untuk memastikan monitors the Group’s risk management process
keseimbangan yang sesuai antara risiko dan to ensure the appropriate balance between risk
pengendalian yang dicapai. Kebijakan dan and control is achieved. Risk management
sistem manajemen risiko dipantau secara policies and systems are reviewed regularly to
berkala untuk mencerminkan perubahan dalam reflect changes in market conditions and the
kondisi pasar dan kegiatan Grup. Group’s activities.
a. Risiko kredit a. Credit risk
Grup memiliki risiko kredit yang terutama The Group is exposed to credit risk primarily
berasal dari simpanan di bank, investasi from deposits with banks, investment in mutual
dalam reksa dana dan efek, investasi dalam fund and securities, investment in policy loans
pinjaman polis yang diberikan kepada given to policyholders and receivables from
pemegang polis, serta piutang dari policyholders and reinsurers. The Group
pemegang polis dan reasuradur. Grup manages credit risk from its deposits with
mengelola risiko kredit yang terkait dengan banks, investment securities and receivables
simpanan di bank, investasi dalam efek dan by monitoring reputation, credit ratings and
piutang dengan jalan memantau reputasi limiting the aggregate risk to any individual
peringkat dan membatasi risiko agregat counterparty.
pada masing-masing pihak individu.
Terkait dengan pinjaman yang diberikan In respect of policy loans given to policyholders
kepada pemegang polis dimana sebagian which are predominantly from conventional
besar berasal dari asuransi konvensional, insurance, the Group applies prudent loan
Grup menerapkan kebijakan pemberian acceptance policies, performs ongoing credit
pinjaman berdasarkan prinsip kehati-hatian, portfolio monitoring as well as manages the
melakukan pemantauan terhadap portofolio collection of policy loans in order to minimize
kredit dan senantiasa mengupayakan the credit risk exposure.
kebijakan penagihan dengan tujuan untuk
meminimalisir risiko kredit.
Grup mempertimbangkan pemberian The Group considers the deposit component
pinjaman polis kepada pemegang polis (cash surrender) when reviewing the policy
yang telah memiliki nilai tunai polis atas loans applications. Policy loans given are up to
asuransi jiwa sebagai jaminan, dengan 80% of the cash surrender. Therefore the
maksimum pinjaman sebesar 80% dari nilai maximum exposure for policy loans is nil as
tunai tersebut. Dengan demikian eksposur these are guaranteed by the related cash
maksimum atas risiko pinjaman polis surrender value owned by the policyholders.
tersebut nihil karena dijamin oleh nilai tunai
yang telah menjadi hak pemegang polis.
Tidak terdapat konsentrasi risiko kredit There is no concentration of credit risk as
karena Grup memiliki banyak pemegang the Group has a large number of policyholders
polis tanpa adanya pemegang polis individu without any significant individual policyholders.
yang signifikan.
220
Page 231
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
B. Risiko Keuangan (lanjutan) B. Financial Risk (continued)
a. Risiko kredit (lanjutan) a. Credit risk (continued)
Eksposur maksimum Grup atas risiko kredit The Group maximum exposure to credit risk
adalah sebagai berikut: is as follows:
31 Maret/ 31 Desember/
March 31, December 31,
2024 2024
Kas dan Cash and
setara kas 18.744.230 20.940.789 cash equivalents
Kredit 128.512.646 131.498.273 Loans
Piutang sewa pembiayaan 550.137 528.480 Finance lease receivables
Tagihan anjak piutang 46.289 44.049 Factoring receivables
Piutang pembiayaan 8.758.085 8.429.005 Consumer financing
Piutang jual dan Sales and lease-back
sewa balik 62.735 33.148 receivables
Piutang Investment income
hasil investasi 67.975 58.029 receivables
Piutang asuransi 320.226 360.264 Insurance receivables
Investasi 55.301.711 46.729.379 Investments
Securities purchased with
Efek yang dibeli dengan janji dijual kembali - 4.826.791 agreements to resell
Pinjaman polis 1.781 1.652 Policy loans
Piutang lain-lain 17.501 26.986 Other receivables
Total 212.383.216 213.476.845 Total
b. Risiko pasar b. Market risk
Grup memiliki dan menggunakan berbagai The Group holds and uses many different
instrumen keuangan dalam mengelola financial instruments in managing its business.
bisnisnya. Sebagai bagian dari bisnis As part of the insurance operations, the Group
asuransi, Grup menerima premi dari para collects premiums from the policyholders and
pemegang polis dan menginvestasikan dana invests them in a wide variety of investment
tersebut dalam berbagai jenis portofolio portfolios. These investment portfolios
investasi. Hasil portofolio investasi inilah ultimately cover the future claims by the
yang pada akhirnya menutup klaim para policyholders. As the fair values of the
pemegang polis di kemudian hari. Oleh investment portfolios depend on financial
karena nilai wajar dari portofolio investasi markets, which may change over time, the
tergantung pada pasar keuangan, yang Group is exposed to market risks.
mana dapat berubah dari waktu ke waktu,
Grup memiliki eksposur risiko pasar.
Sebagai contoh, suatu peningkatan yang For example, an unexpected overall increase
tidak diharapkan atas suku bunga atau in interest rates or an unanticipated drop in
penurunan indeks saham yang tidak equity markets may generally result to
diantisipasi dimana secara umum mungkin significant decrease in value of the portfolios.
mengakibatkan penurunan signifikan nilai In order to limit the impact of any of these
portofolio. Guna meminimalkan dampak financial market changes, the Group applied a
perubahan pasar keuangan Grup, monitoring system which is based on a variety
menerapkan sistem pemantauan of different risk measures including
berdasarkan berbagai pengukuran risiko, sensitivities, asset durations as well as
termasuk sensitivitas, durasi aset dan tolak benchmark portfolio approved by the Directors.
ukur portofolio, sebagaimana disetujui oleh
Direksi.
221
Page 232
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
B. Risiko Keuangan (lanjutan) B. Financial Risk (continued)
b. Risiko pasar (lanjutan) b. Market risk (continued)
(i) Risiko nilai tukar mata uang asing (i) Foreign currency risk
Risiko nilai tukar mata uang asing Foreign exchange risk is the risk that
adalah risiko dimana nilai wajar atau the fair value or future cash flows of a
arus kas masa datang dari suatu financial instrument will fluctuate because
instrumen keuangan akan berfluktuasi of changes in foreign exchange rates. Risks
akibat perubahan nilai tukar mata uang faced by the Group as a result of fluctuations
asing. Risiko yang dihadapi oleh Grup in exchange rates derived from the ratio of
sebagai akibat fluktuasi nilai tukar assets compared with liabilities
berasal dari rasio aset terhadap liabilitas denominated in foreign currencies.
dalam mata uang asing.
Strategi manajemen risiko Grup untuk The Group’s risk management strategy to
meminimumkan dampak risiko yang minimize the impact of possible risks
mungkin terjadi yang diakibatkan oleh resulting from changes in foreign currency
perubahan nilai tukar mata uang asing exchange rate is by balancing value of
adalah dengan menyeimbangkan nilai assets and liabilities denominated in foreign
aset dan liabilitas dalam mata uang currencies in order to avoid loss due to
asing dengan tujuan untuk menghindari changes in foreign currency exchange rates.
risiko kerugian dari perubahan nilai
tukar mata uang asing.
Tabel berikut ini menunjukan aset dan The following table shows the Group’s
liabilitas keuangan Grup dalam mata significant foreign currency-denominated
uang asing dan ekuivalennya dalam financial assets and liabilities and their
Rupiah pada tanggal 31 Maret 2024 dan Rupiah equivalents as of March 31, 2024
31 Desember 2023. and December 31, 2023.
Posisi aset dan liabilitas dalam valuta asing The balance of assets and liabilities
adalah sebagai berikut: denominated in foreign currencies are as
follows:
2024 2023
Aset Assets
Kas 122.335 1.298.912 Cash on hand
Bank 46.168 98.073 Cash in b ank s
Depos ito 53.841 -
Dem and deposits with Bank
Giro pada Bank Indonesia 542.384 7.870.438
Indonesia
Dem and deposits with other
Giro pada bank lain 1.334.796 1.297.706
b anks
Penem patan pada Bank Placem ents with Bank
Indonesia dan bank lain 3.123.011 6.035.648 Indonesia
and other b anks
Investment incom e
Piutang has il investasi 3.228 61.611
receivab les
Piutang premi 22 116.307 Premium receivab les
Piutang reasuransi 172 243.957 Reinsurance receivab les
Pinjam an polis 281 1.652 Policy loans
222
Page 233
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
B. Risiko Keuangan (lanjutan) B. Financial Risk (continued)
b. Risiko pasar (lanjutan) b. Market risk (continued)
(i) Risiko nilai tukar mata uang asing (i) Foreign currency risk
Posisi aset dan liabilitas dalam valuta asing The balance of assets and liabilities
adalah sebagai berikut: denominated in foreign currencies are as
follows:
2024 2023
Inves tas i 1.863.120 51.556.170 Investm ent
Kredit 5.561.079 131.498.273 Loans
Tagihan aks eptas i 948.200 1.630.129 Acceptances receivab le
Aset lain-lain 80.466 7.733.781 Other assets
Sub-total 13.679.103 209.442.657 Sub-total
Allowance for im pairm ent
Cadangan kerugian penurunan nilai -248.971 -240.909
losses
Total Aset 13.430.132 209.201.748 Total Assets
Liabilitas Liabilities
Utang reas urans i 1.228 153.678 Reinsurance payab les
Utang klaim 23.756 81.235 Claims payab les
Beban akrual 319 1.235.551 Accrued expenses
Utang lain-lain 4 214.149 Other payab les
Liab ilities payab le
Liabilitas s egera 110.917 56.332
im m ediately
Simpanan 11.726.752 134.863.866 Deposits
Simpanan dari bank lain 218 2.420.728 Deposits from other b anks
Liabilitas aks eptasi 951.110 1.641.363 Acceptances payab le
Liabilitas lain-lain 220.169 196.140 Other liab ilities
Entitas anak 3.205
Total Liabilitas 13.037.678 140.863.042 Total Liab ilities
Dana s yirkah tem porer 734 787 Tem porary syirk ah funds
Total Net Assets (Liabilities
Total Aset (Liabilitas dan Dana Syirkah Temporer)
391.720
Bersih 68.347.421 and Temporary Syirkah
Funds
223
Page 234
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
B. Risiko Keuangan (lanjutan) B. Financial Risk (continued)
b. Risiko pasar (lanjutan) b. Market risk (continued)
(i) Risiko nilai tukar mata uang asing (i) Foreign currency risk
Posisi aset dan liabilitas dalam valuta asing The balance of assets and liabilities
adalah sebagai berikut: denominated in foreign currencies are as
follows:
2024
Mata Uang Asing/ Ekuivalen
in Foreign dalam Rp/
Currencies Equivalent in Rp
Dalam angka penuh/ Rp Juta/
In full amount Rp Million
ASET Assets
Bank
Kas USD 3.758.833 59.596 Cash
SGD 5.338.476 62.739
Bank USD 2.912.287 46.168
Giro pada Bank Indonesia USD 34.209.042 542.384 Demand deposits with Bank Indonesia
Giro pada bank lain Demand deposits with other banks
Pihak berelasi AUD 9.947.229 102.608 Related parties
NZD 2.971.838 28.160
Pihak ketiga JPY 4.475.273.047 468.561 Third parties
USD 17.757.958 281.552
SGD 10.798.368 126.905
EUR 7.125.861 122.030
CNY 24.264.380 53.018
CAD 4.216.190 49.174
GBP 2.425.885 48.528
AUD 2.858.071 29.482
HKD 8.285.718 16.792
CHF 456.103 7.986
Placements with Bank Indonesia
Penempatan pada BI bank lain and other banks
Pihak berelasi USD 15.000.000 237.825 Related parties
Pihak ketiga USD 86.200.000 1.366.701
AUD 86.000.000 887.113
SGD 36.000.000 423.082
EUR 5.000.000 85.625
GBP 3.000.000 60.013
CNY 20.000.000 43.700
NZD 2.000.000 18.952
Piutang Hasil Inv estasi USD 203.597 3.228
Piutang Premi USD 1.411 22
Piutang Reasuransi USD 10.822 172
Pinjaman Polis USD 17.751 281
Ef ek-ef ek USD 106.731.786 1.692.197 Securities
EUR 9.980.925 170.923
Kredit USD 347.980.041 5.517.224 Loans
SGD 3.731.601 43.855
224
Page 235
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
B. Risiko Keuangan (lanjutan) B. Financial Risk (continued)
b. Risiko pasar (lanjutan) b. Market risk (continued)
(i) Risiko nilai tukar mata uang asing (i) Foreign currency risk
Posisi aset dan liabilitas dalam valuta asing The balance of assets and liabilities
adalah sebagai berikut: denominated in foreign currencies are as
follows:
2024
Mata Uang Asing/ Ekuivalen
in Foreign dalam Rp/
Currencies Equivalent in Rp
Dalam angka penuh/ Rp Juta/
In full amount Rp Million
Tagihan akseptasi USD 42.478.971 673.504 Acceptances receiv able
JPY 1.980.829.677 207.393
EUR 3.558.594 60.941
CNY 2.911.632 6.362
Aset Reasuransi 2.392 37.925.567
Aset lain-lain USD 4.680.252 74.205 Other assets
EUR 202.111 3.461
AUD 173.283 1.787
Lainny a 1.013
Sub jumlah - Bank 51.550.830 Sub total - Bank
Entitas anak Subsidiaries
Giro pada Bank Indonesia USD 16.043 254 Demand deposits with Bank Indonesia
Cadangan kerugian penurunan nilai USD (15.546.565) (246.491) Allowance f or impairment losses
JPY (16.032.561) (1.679)
Lainny a (801)
Sub jumlah - cadangan kerugian Subtotal - Allowance f or impairment
penurunan nilai - 248.971 losses
Jumlah Aset 51.302.113 Total Assets
Liabilitas Liabilities
Utang Reasuransi USD 77.458 1.228
Utang Klaim USD 1.498.492 2.376
Beban Akrual USD 20.130 319
Utang lain-lain USD 277 4
Cadangan Premi USD 8.857.057 140.411
Cadangan Klaim USD 37.467 594
Bank Bank
Liabilitas segera USD 2.818.891 44.694 Liabilities pay able immediately
CNY 7.595.514 16.596
EUR 944.435 16.173
SGD 1.372.164 16.126
JPY 71.314.155 7.467
AUD 704.296 7.265
Lainny a - 2.596
Simpanan Deposits
Pihak berelasi USD 32.369.543 513.219 Related parties
AUD 1.846.303 19.045
SGD 746.158 8.769
GBP 131.081 2.622
Lainny a - 285
225
Page 236
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
B. Risiko Keuangan (lanjutan) B. Financial Risk (continued)
b. Risiko pasar (lanjutan) b. Market risk (continued)
(i) Risiko nilai tukar mata uang asing (i) Foreign currency risk
Posisi aset dan liabilitas dalam valuta asing The balance of assets and liabilities
adalah sebagai berikut: denominated in foreign currencies are as
follows:
2024
Mata Uang Asing/ Ekuivalen
in Foreign dalam Rp/
Currencies Equivalent in Rp
Dalam angka penuh/ Rp Juta/
In full amount Rp Million
Pihak ketiga USD 537.303.468 8.518.946 Third parties
AUD 96.119.196 991.495
SGD 53.463.444 628.317
JPY 3.960.602.643 414.675
EUR 20.464.451 350.454
GBP 5.089.269 101.807
CNY 29.570.830 64.612
CAD 4.209.763 49.099
NZD 4.727.271 44.794
HKD 5.250.397 10.640
CHF 455.362 7.973
Simpanan dari bank lain USD 13.750 218 Deposits f rom other banks
Liabilitas akseptasi USD 42.541.679 674.498 Acceptances pay able
JPY 1.994.317.456 208.805
EUR 3.588.058 61.445
CNY 2.911.632 6.362
Liabilitas lain-lain USD 10.974.674 174.003 Other liabilities
JPY 374.422.493 39.202
EUR 395.468 6.772
Lainny a - 192
Sub jumlah - Bank 13.154.098 Sub total - Bank
Entitas Anak Subsidiaries
Simpanan USD 181.016 2.870 Deposits
Liabilitas lain-lain USD 21.143 335 Liabilities pay able immediately
Sub jumlah - Entitas Anak 3.205 Sub total - Subsidiaries
Jumlah Liabilitas 13.157.303 Total Liabilities
Entitas anak Subsidiaries
Dana sy irkah temporer USD 46.304 734 Temporary sy irkah f unds
Jumlah Aset (Liabilitas dan Dana Total Net Assets (Liabilities and
Sy irkah Temporer) Bersih 38.144.076 Temporary Sy irkah Funds)
226
Page 237
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
B. Risiko Keuangan (lanjutan) B. Financial Risk (continued)
b. Risiko pasar (lanjutan) b. Market risk (continued)
(i) Risiko nilai tukar mata uang asing (i) Foreign currency risk
Posisi aset dan liabilitas dalam valuta asing The balance of assets and liabilities
adalah sebagai berikut: denominated in foreign currencies are as
follows:
2023
Mata Uang Asing/ Ekuivalen
in Foreign dalam Rp/
Currencies Equivalent in
Dalam angka Rp
penuh/ Rp Juta/
In full amount Rp Million
Aset Assets
Kas SGD 2.687.910 31.385 Cash on hand
USD 1.997.504 30.756
Lainnya/
Bank Others 5.977 Cash in banks
Demand deposits with
Giro pada Bank Indonesia USD 36.913.262 568.354 Bank Indonesia
Demand deposits with
Giro pada bank lain other banks
Pihak berelasi AUD 18.824.828 198.052 Related parties
NZD 2.361.256 23.059
Pihak ketiga JPY 3.620.755.81 394.228 Third parties
USD 19.853.734 305.688
SGD 7.588.011 88.600
EUR 4.931.254 84.020
CAD 3.798.269 44.172
CNY 20.062.703 43.526
GBP 1.712.190 33.604
AUD 1.906.151 20.054
HKD 7.838.139 15.447
CHF 246.212 4.505
Placements with Bank
Penempatan pada Bank Indonesia and other
Indonesia dan bank lain USD 75.000.000 1.154.775 banks
AUD 75.000.000 789.058
SGD 41.000.000 478.730
EUR 7.000.000 119.268
GBP 4.000.000 78.506
CNY 15.000.000 32.543
NZD 2.000.000 19.531
Investment income
Piutang hasil investasi USD 178.193 2.747 receivables
Piutang premi USD 1.097 17 Premium receivables
Piutang reasuransi USD 10.994 170 Reinsurance receivables
Pinjaman polis USD 17.598 271 Policy loans
Investasi USD 106.097.346 1.633.931 Investment
EUR 9.979.231 170.029
Kredit USD 414.435.92 6.381.070 Loans
SGD 3.495.307 40.812
Tagihan akseptasi USD 34.503.455 531.250 Acceptances receivable
JPY 1.110.847.03 120.949
EUR 2.853.420 48.617
CNY 3.487.666 7.566
Aset lain-lain USD 3.296.264 50.753 Other assets
EUR 145.650 2.482
AUD 130.403 1.372
SGD 96.335 1.125
Lainnya/ Others 356
Sub-total 13.557.355 Sub-total
227
Page 238
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
B. Risiko Keuangan (lanjutan) B. Financial Risk (continued)
b. Risiko pasar (lanjutan) b. Market risk (continued)
(i) Risiko nilai tukar mata uang asing (i) Foreign currency risk
Posisi aset dan liabilitas dalam valuta asing The balance of assets and liabilities
adalah sebagai berikut: denominated in foreign currencies are as
follows:
2023(lanjutan /
continued)
Mata Uang Asing/ Ekuivalen
in Foreign dalam Rp/
Currencies Equivalent in
Dalam angka Rp
penuh/ Rp Juta/
In full amount Rp Million
Aset (lanjutan) Assets (continued)
Cadangan kerugian penurunan Allowance for impairment
nilai USD (15.500.327) (238.659) losses
JPY (11.747.528) (1.279)
Lainnya/
Others (971)
Sub-total - cadangan kerugian Sub total - allowance for
penurunan nilai (240.909) Impairment losses
Total Aset 13.316.446 Total Assets
Liabilitas Liabilities
Utang reasuransi USD 63.703 982 Reinsurance payables
Utang klaim USD 1.449.771 22.350 Claims payables
Beban akrual USD 20.130 310 Accrued expenses
Utang lain-lain USD 293 5 Other payables
Liabilities payable
Liabilitas segera USD 1.697.442 26.136 immediately
CNY 6.641.893 14.410
SGD 523.254 6.110
JPY 40.554.209 4.416
EUR 155.175 2.644
Lainnya/
Others 2.616
Simpanan Deposits
Pihak berelasi USD 32.500.445 500.410 Related parties
AUD 1.873.999 19.716
SGD 746.210 8.713
GBP 131.087 2.573
Lainnya/
Others 298
Pihak ketiga USD 582.729.537 8.972.287 Third parties
AUD 93.794.204 986.787
SGD 53.172.920 620.865
EUR 21.171.830 360.732
JPY 3.241.375.366 352.921
GBP 5.609.802 110.101
CNY 26.350.367 57.167
CAD 3.760.157 43.729
NZD 4.306.657 42.057
HKD 5.845.486 11.520
CHF 234.844 4.297
Simpanan dari bank lain USD 13.780 212 Deposits from other bank
Liabilitas akseptasi USD 34.550.833 531.979 Acceptances payable
JPY 1.118.921.073 121.828
EUR 2.882.400 49.111
CNY 3.488.127 7.567
228
Page 239
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
B. Risiko Keuangan (lanjutan) B. Financial Risk (continued)
b. Risiko pasar (lanjutan) b. Market risk (continued)
(i) Risiko nilai tukar mata uang asing (i) Foreign currency risk
Posisi aset dan liabilitas dalam valuta asing The balance of assets and liabilities
adalah sebagai berikut: denominated in foreign currencies are as
follows:
2023 (lanjutan / continued
Mata Uang Asing/ Ekuivalen
in Foreign dalam Rp/
Currencies Equivalent in
Dalam angka Rp
penuh/ Rp Juta/
In full amount Rp Million
Liabilitas (lanjutan) Liabilities (continued)
Liabilitas lain-lain USD 10.004.242 154.035 Other liabilities
JPY 311.677.669 33.935
EUR 448.707 7.645
Lainnya/
Others 525
Total Liabilitas 13.080.989 Total Liabilities
Dana syirkah temporer USD 51.143 787 Temporary syirkah funds
Total Net Assets
Total Aset (Liabilitas dan Dana (Liabilities and Temporary
Syirkah Temporer) Bersih 234.670 Syirkah Funds)
(ii) Risiko suku bunga (ii) Interest rate risk
Risiko suku bunga adalah risiko dimana Interest rate risk is the risk that the fair
nilai wajar atau arus kas masa depan dari value or future cashflows of financial
instrumen keuangan akan berfluktuasi instrument will fluctuate because of
karena perubahan tingkat suku bunga. changes in market interest rate. The
Risiko suku bunga yang dihadapi oleh interest rate risk currently faced by the
pemegang polis berasal dari policyholders is the mismatch between
ketidakseimbangan antara tingkat suku interest rate used in calculating the
bunga yang digunakan dalam perhitungan liabilities to policyholders with the
liabilitas kepada pemegang polis dengan interest earned from the investment
tingkat suku bunga yang diperoleh dari portfolio, especially for products whose
portofolio investasi, khususnya atas values are guaranteed by the Group.
produk-produk investasi yang nilainya
dijamin oleh Grup.
Strategi manajemen risiko Grup untuk The Group’s risk management strategy
meminimumkan risiko suku bunga yang to minimize the interest rate risk is to
terjadi adalah dengan menyelaraskan align the interest rate assumption used
tingkat suku bunga yang digunakan dalam in calculating the liabilities by adopting
perhitungan liabilitas dengan investment strategies to achieve the
mempertimbangkan strategi investasi guna interest rate that is expected in
mencapai tingkat suku bunga yang accordance with the investment product
diharapkan sesuai dengan profil produk profiles and portfolios. This strategy is
investasi dan portofolionya. Strategi ini carried out regularly and adopted using
dilakukan secara berkala dan menerapkan the prudent principles.
prinsip kehati-hatian.
229
Page 240
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
B. Risiko Keuangan (lanjutan) B. Financial Risk (continued)
b. Risiko pasar (lanjutan) b. Market risk (continued)
(ii) Risiko suku bunga (ii) Interest rate risk
Selian BPI, Grup tidak memiliki instrumen Except BPI, The Group has no significant
keuangan bunga mengambang yang exposure to interest rate risk as it has no
berdampak terhadap arus kas risiko suku financial instrument with floating interest rate.
bunga.
(iii) Risiko harga (iii) Price risk
Grup menghadapi risiko harga efek ekuitas The Group is exposed to equity securities price
karena investasi yang dimiliki oleh Grup risk because of the investments held by the
dimana diklasifikasikan pada laporan posisi Group and classified on the consolidated
keuangan konsolidasian baik sebagai yang statement of financial position either as at fair
diukur pada nilai wajar melalui laba rugi. value through profit or loss. The Group is not
Grup tidak memiliki risiko harga komoditas. exposed to commodity price risk. To manage
Untuk mengelola risiko harga yang timbul its price risk arising from investments in
dari investasi pada efek, Grup melakukan securities, The Group diversifies its portfolio.
diversifikasi portofolionya. Diversifikasi Diversification of the portfolio is done in
portofolionya ini dilakukan sesuai dengan accordance with the limits set by the Group.
batasan yang ditetapkan oleh Grup.
c. Risiko likuiditas c. Liquidity risk
Risiko yang dihadapi Grup berkaitan dengan The risks faced by the Group is relating with
likuiditas adalah risiko saat pemegang polis liquidity risk which is the risk when
melakukan penarikan dana, misalnya ketika the policyholders withdraw funds, i.e.
nilai investasi polis atau nilai tunai polis dalam investment value or the policy cash value in
jumlah yang besar pada saat yang sama. large amount at the same time.
Secara umum hal ini terjadi ketika terdapat In general it happens when there is a rush
penarikan dana secara besar-besaran. Situasi condition (mass withdrawal). This situation can
ini terjadi apabila ada faktor-faktor negatif occur when there are unusual negative factors,
seperti situasi politik dan ekonomi makro yang such as worsening political and
memburuk yang memengaruhi pemegang polis macroeconomic affecting the policyholders that
untuk melakukan penebusan nilai investasi resulted in the policyholders’ request to
atau nilai tunai atau menghentikan investasi. withdraw cash surrender or terminate the
Strategi manajemen risiko Grup untuk investment. The Group’s risk management
meminimalkan risiko likuiditas melalui prosedur strategy to minimize liquidity risk is by
penyeimbangan (matching concept) antara implementing procedures for asset and liability
aset dan liabilitas, dimana Grup in matching concept, in which Group estimates
memperkirakan manfaat yang akan jatuh the benefits that will be due and how the assets
tempo dan bagaimana aset dialokasikan untuk are allocated to the payment of these benefits,
pembayaran manfaat tersebut, baik dari jumlah both from the number of funds and time frames.
dana maupun jangka waktu.
Selain itu Grup juga mempertimbangkan risiko The Group also considers the systematic risk that
sistematik yang dapat mengganggu stabilitas can disrupt the stability of the Group’s financial
sistem keuangan Grup terkait dengan aktivitas system due to large withdrawal activity of funds in
penarikan dana secara besar-besaran dalam a given period of time, such as perform the
periode waktu yang sama, dengan cara sensitivity analysis of the factors that affect the
melakukan analisis sensitivitas terhadap faktor- liquidity risk either in normal or abnormal
faktor yang memengaruhi risiko likuiditas Grup conditions, developing an accurate information
baik dalam kondisi normal ataupun tidak systems for decision-making, prepare future
normal, mengembangkan sistem informasi projections of funding and obligations.
yang akurat bagi pengambilan keputusan Grup
dan menyusun proyeksi pendanaan dan
kewajiban.
230
Page 241
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
B. Risiko Keuangan (lanjutan) B. Financial Risk (continued)
c. Risiko likuiditas c. Liquidity risk
Tabel berikut ini menjelaskan tanggal jatuh The table below summarizes the maturity
tempo liabilitas keuangan Grup berdasarkan profile of the Group’s financial liabilities based
kontrak yang tidak didiskontokan pada tanggal on contractual undiscounted payments as of
31 Maret 2024 dan 31 Desember 2023: March 31, 2024 and December 31, 2023:
2024
Kurang
dari 1 1 s/d 3 3 s/d 12 1 s/d 5 Di atas 5 Seperti
bulan / bulan / bulan / tahun / Tahun / yang
Less than 1 to 3 3 to 12 1 to 5 Above Total / dilaporkan /
1 month months months Years 5 Years Total As reported
Liabilitas Financial
Keuangan Liabilities
Utang Reinsurance
reasuransi 25.150 114.838 139.988 139.988 payables
Commission
Utang komisi 25.225 25.225 25.225 payables
Utang klaim 84.716 84.716 84.716 Claims payables
Beban akrual 82.779 82.779 82.779 Accrued expenses
Liabilitas sewa - 1.695 2.024 3.719 3.719 Lease liabilities
Utang lain-lain 8.989 434 786 1.775 11.984 11.984 Others payables
Total 226.859 116.967 2.810 1.775 348.411 348.411 Total
2023
Kurang
dari 1 1 s/d 3 3 s/d 12 1 s/d 5 Di atas 5 Seperti
bulan / bulan / bulan / tahun / Tahun / yang
Less than 1 to 3 3 to 12 1 to 5 Above Total / dilaporkan /
1 month months months Years 5 Years Total As reported
Liabilitas Financial
Keuangan Liabilities
Utang Reinsurance
reasuransi 92.173 61.505 - - - 153.678 153.678 payables
Commission
Utang komisi 45.909 - - - - 45.909 45.909 payables
Claims
Utang klaim 81.235 - - - - 81.235 81.235 payables
Beban akrual 1.235.551 - - - - 1.235.551 1.235.551 Accrued expenses
Liabilitas sewa - 3.253 2.642 669 - 6.564 6.564 Lease liabilities
Others
Utang lain-lain 214.149 - - - - 214.149 214.149 payables
Total 1.669.017 64.758 2.642 669 - 1.737.086 1.737.086 Total
231
Page 242
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan C. Banking Risk
Organisasi manajemen risiko BPI melibatkan The organization of the BPI’s risk management
pengawasan dari Dewan Komisaris dan Direksi. involves oversight from the Board of
Komite Pemantau Risiko merupakan komite risiko Commissioners and the Board of Directors.
tertinggi di tingkat Dewan Komisaris yang The Risk Oversight Committee is a highest risk
bertanggung jawab untuk memberikan committee at the Board of Commissioners’
pengawasan atas pelaksanaan strategi dan level who are responsible to oversight the
kebijakan manajemen risiko serta mengevaluasi implementation of risk management strategies
pelaksanaan tugas Komite Manajemen Risiko and policies and evaluate implementation of
dan satuan kerja manajemen risiko Bank dan duties of the Risk Management Committee and
Entitas Anak. risk management working unit in the Bank and
Subsidiaries.
Dewan Komisaris BPI mendelegasikan The Board of Commissioners of BPI delegate
wewenang kepada Direksi untuk authority to the Board of Directors to implement
mengimplementasikan strategi manajemen risiko. the risk management strategy. The Risk
Komite Manajemen Risiko dibentuk pada tingkat Management Committee is established at the
Direksi dan bertanggungjawab untuk memberikan Board of Directors’ level and is responsible in
rekomendasi kepada Direktur Utama dalam providing recommendation to the President
mengembangkan strategi dan kebijakan Director for developing the risk management
manajemen risiko, mengelola risiko secara strategy and policy, managing overall risk in
keseluruhan di Bank dan Entitas Anak, serta the Bank and Subsidiaries, and improving the
perbaikan atas pelaksanaan strategi, kebijakan implementation of strategies, policies and
dan evaluasi atas permasalahan risiko yang evaluating significant risk issues.
signifikan.
Komite Audit BPI memiliki tanggung jawab untuk BPI’s Audit Committee is responsible for
memantau kepatuhan terhadap kebijakan dan monitoring compliance with risk management
prosedur manajemen risiko dan untuk menelaah policies and procedures and for reviewing the
kecukupan kerangka manajemen risiko yang adequacy of the risk management framework
terkait dengan risiko-risiko yang dihadapi oleh in relation to the risks faced by the Bank. In
Bank. Dalam menjalankan fungsinya ini, Komite performing the role, the Audit Committee is
Audit dibantu oleh Satuan Kerja Audit Internal. assisted by internal audit working unit.
Risiko yang timbul dari instrumen keuangan The risks arising from the financial instruments
adalah risiko keuangan, termasuk diantaranya are financial risks, which include credit and
adalah risiko kredit, risiko likuiditas, risiko pasar financing risk, liquidity risk, market risk and
dan risiko operasional. operational risk.
Bank telah menerapkan manajemen risiko, antara Subsidiary has implemented risk management,
lain dengan membentuk unit risiko pada Entitas among others by establishing a risk unit in
Anak. Manajemen risiko pada Entitas Anak Subsidiary. Risk management in Subsidiary is
secara operasional dilakukan terpisah dari unit operating separately from the business unit
bisnis dan menjalankan fungsinya secara and conducting its function independently. To
independen. Untuk mendukung penerapan support the implementation of risk
manajemen risiko, pada struktur organisasi management, the Subsidiary has established
Entitas Anak juga dibentuk Komite Audit yang Audit Committee in its organizational structure,
memiliki tanggung jawab untuk memantau which has responsibility to monitor the
Kepatuhan terhadap kebijakan dan prosedur compliance of risk management policies and
manajemen risiko secara berkala, dan untuk procedures on a regular basis, and to analyse
menelaah kecukupan kerangka manajemen risiko the adequacy of risk management framework
yang terkait dengan risiko-risiko yang dihadapi which related to the risks faced by the Bank’s
oleh Entitas Anak Bank. Subsidiary.
Disamping itu, Dewan Komisaris dan Direksi pada In addition, the Subsidiary’s Board of
Entitas Anak secara aktif juga melakukan Commissioners and Directors of BPI actively
pemantauan, dan evaluasi terhadap monitor and evaluate the internal controls,
pengendalian internal melalui laporan-laporan through the reports, as a basis in formulating
untuk digunakan sebagai dasar untuk and developing appropriate policies for the
merumuskan dan mengembangkan kebijakan Bank’s Subsidiary.
yang tepat pada Entitas Anak Bank.
232
Page 243
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
BPI selaku entitas induk telah menerapkan As The parent entity, BPI has implemented
manajemen risiko konsolidasian sesuai consolidated risk management in accordance
ketentuan OJK. Penerapan manajemen risiko with OJK regulation. The Implementation of
konsolidasian antara lain mencakup laporan consolidated risk management among others
perhitungan Kecukupan Penyediaan Modal include report of consolidated minimum Capital
Minimum (KPMM) konsolidasian, Batas Adequacy Ratio (CAR), Legal Lending Limit
Maksimum Pemberian Kredit (BMPK) (LLL), risk profile, Risk-Based Bank Rating and
konsolidasian, laporan Profil Risiko Internal Capital Adequacy Assessment
konsolidasian, Tingkat Kesehatan Bank (Risk- Process (ICAAP).
Based Bank Rating) konsolidasian dan Internal
Capital Adequacy Assessment Process (ICAAP)
konsolidasian.
Manajemen Risiko Kredit Credit Risk Management
Risiko kredit adalah risiko kerugian akibat Credit risk is the risk due to failure of other
kegagalan pihak lain dalam memenuhi parties to meet its obligation to BPI and/or
kewajibannya kepada BPI dan/atau Entitas Subsidiaries, including credit risk due to debtor
Anak, termasuk risiko kredit akibat kegagalan failure, credit concentration risk, counterparty
debitur, terkonsentrasinya penyediaan dana credit risk, settlement risk and country risk.
(risiko konsentrasi kredit), kegagalan pihak Credit risk exposure at the Bank primarily
lawan (counterparty credit risk), kegagalan arises from lending activities as well as other
settlement (settlement risk), dan country risk. activities such as trade finance, treasury and
Eksposur risiko kredit pada Bank terutama investment. Credit risk exposure can also
muncul dari kegiatan perkreditan maupun increase due to the concentration of credit on
aktivitas lainnya seperti pembiayaan certain debtor, geographic region, products,
perdagangan (trade finance), tresuri dan type of financing or business field. The
investasi. Eksposur risiko kredit juga dapat objective of credit risk management is to
meningkat karena adanya konsentrasi kredit control and manage credit risk exposures
pada debitur, wilayah geografis, produk, jenis within acceptable limits in accordance to risk
pembiayaan atau lapangan usaha tertentu. appetite, while optimizing the risk adjusted
Tujuan dari pengelolaan risiko kredit adalah returns.
untuk mengendalikan dan mengelola eksposur
risiko kredit dalam batasan yang dapat diterima,
sekaligus memaksimalkan risk adjusted return.
Risiko kredit dikelola melalui penetapan Credit risk is managed through established
kebijakankebijakan dan proses-proses yang policies and processes covering credit
meliputi kriteria pemberian kredit, origination, acceptance criteria, credit origination,
persetujuan kredit, penetapan pricing, approval, pricing, monitoring, problem loan
pemantauan, pengelolaan kredit bermasalah management and portfolio management.
dan manajemen portofolio.
Untuk memastikan fungsi Manajemen Risiko To ensure the risk management function
berjalan dengan efektif, BPI telah membentuk operates effectively, BPI has established Risk
Direktorat Manajemen Risiko yang memiliki Management Directorate which has role and
peran dan tanggung jawab sebagai Satuan Kerja responsibility as the Risk Management
Manajemen Risiko (SKMR) yang merupakan unit Working Unit (SKMR) and as a separate and
kerja yang terpisah dan independen dari risk independent working unit from the risk taking
taking unit dan unit Kerja pengendalian intern. unit and internal control working unit.
BPI juga memantau perkembangan portofolio BPI also closely monitors the performance of
kredit yang memungkinkan untuk melakukan its loan portfolios,that enable to initiate
tindakan pencegahan secara tepat waktu preventive actions in a timely manner when
apabila terjadi penurunan kualitas kredit. deterioration is observed in credit quality.
233
Page 244
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
a. Pengukuran Risiko Kredit a. Credit Risk Measumenet
Klasifikasi Aset Keuangan Classification of Financial Assets
Klasifikasi aset keuangan dilakukan The classification of financial assets is
berdasarkan model bisnis BPI dalam based on BPI's business model in
mengelola aset keuangan dan pengujian managing financial assets and testing the
karakteristik arus kas kontraktual (Solely characteristics of contractual cash flows
Payment of Principal & Interest (SPPI). Aset (Solely Payment of Principal & Interest
keuangan BPI diklasifikasikan sebagai (SPPI). BPI's financial assets are
berikut: classified as follows:
a. Diukur pada nilai wajar melalui laba rugi a. Measured at fair value through profit
and loss (FVTPL)
b. Diukur pada nilai wajar melalui b. Measured at fair value through other
pendapatan komprehensif lain comprehensive income (FVTOCI)
c. Diukur pada biaya perolehan c. Measured at amortized cost
diamortisasi
Pengukuran Kerugian Kredit Ekspetasian Measurement of Expected Credit Loss
Perhitungan pencadangan BPI mengacu Calculation of allowance for impairment
pada PSAK 71. PSAK 71 memperkenalkan loss refers to PSAK 71. PSAK 71
metode kerugian kredit eksptektasian dalam introduces the expected credit loss
mengukur kerugian instrumen keuangan method in measuring financial instrument
akibat penurunan nilai instrumen, berbeda losses, which changes from the previous
dengan PSAK 55 sebelumnya yang PSAK 55 which recognized credit losses
mengakui kerugian kredit pada saat when the credit loss event occurred,
peristiwa kerugian kredit terjadi, PSAK 71 PSAK 71 required the immediate
mensyaratkan pengakuan segera atas recognition of the effect of changes in
dampak perubahan kerugian kredit expected credit losses after the initial
ekspektasian setelah pengakuan awal aset recognition of the financial asset.
keuangan.
BPI juga telah telah menerapkan BPI has also implemented the calculation
perhitungan Kerugian Kredit Ekspektasian of Expected Credit Loss which refers to
mengacu pada prinsip-prinsip PSAK 71 the principles of PSAK 71 that is in
sesuai ketentuan Regulator, dimana accordance with the Regulators'
menghitung pencadangan Kerugian Kredit provisions, which calculates the allowance
Ekspektasian secara forward-looking, Bank for Expected Credit Loss in a forward-
menggunakan 2 (dua) metode perhitungan, looking approach, the Bank uses 2 (two)
yaitu: calculation methods, as follow:
a. Perhitungan secara kolektif, yaitu a. Collective calculation, which is the
perhitungan kerugian kredit calculation of expected credit loss by
ekspektasian secara portofolio untuk lini Portfolio for business lines of the Bank.
bisnis. Pada metode ini, Bank In this method, the Bank uses the
menggunakan rating/umur tunggakan rating/age of arrears as the basis for
sebagai basis dalam penentuan model determining the PD (Probability of
PD (Probability of Default) untuk Default) model for each debtor.
masing-masing Debitur. Sedangkan Meanwhile, the LGD model considers
untuk model LGD mempertimbangkan the value of recovery and EAD
nilai Recovery dan EAD (Exposure at (Exposure at Default) that is including
Default) merupakan posisi semua on all assets on balance sheet and off
balance sheet and off balance sheet. balance sheet.:
234
Page 245
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
a. Pengukuran Risiko Kredit (lanjutan) a. Credit Risk Measumenet (continued)
b. Perhitungan secara individu, untuk b. Individual calculations, for large
portofolio besar dengan kondisi yang exposure portfolios with impaired
mengalami penurunan nilai dan conditions and exposures above Rp
eksposur di atas Rp 15 miliar. 15 billion. This calculation uses the
Perhitungan ini menggunakan DCF (Discounted Cash Flow) or
pendekatan DCF (Discounted Cash Collateral approach which is
Flow) atau pendekatan agunan calculated in individual level.
(Collateral) yang dihitung secara
individu.
Kriteria Penentuan Stage Stage Criteria
PSAK 71 mensyaratkan BPI untuk PSAK 71 requires BPI to classify financial
mengelompokkan aset keuangan ke dalam assets into three stages of impairment
tiga tahapan penurunan nilai (stage 1, stage (stage 1, stage 2, and stage 3) by
2, dan stage 3) dengan menentukan apakah determining whether there is a significant
terjadi peningkatan risiko kredit yang increase in credit risk.
signifikan.
BPI mengukur cadangan kerugian sejumlah BPI measures the allowance for
kerugian kredit ekspektasian impairment losses in the amount of
12 bulan untuk asset keuangan yang 12 months expected credit loss for
memiliki risiko kredit rendah pada tanggal financial assets with low credit risk at the
pelaporan (stage 1) dan kerugian kredit reporting date (stage 1) and lifetime
ekspektasian sepanjang umur untuk aset expected credit loss for financial assets
keuangan yang mengalami peningkatan that experience a significant increase in
risiko kredit yang signifikan (stage 2 dan credit risk (stage 2 and stage 3).
stage 3).
Pada setiap tanggal pelaporan, BPI menilai At each reporting date, BPI assesses
apakah risiko kredit atas instrumen whether credit risk on financial
keuangan telah meningkat secara signifikan instruments has increased significantly
(SICR) sejak pengakuan awal. Dalam (SICR) since initial recognition. In
melakukan penilaian tersebut, BPI conducting this assessment, BPI
membandingkan risiko gagal bayar pada compares the risk of default at initial
saat pengakuan awal serta recognition and considers reasonable and
mempertimbangkan informasi yang wajar supportable information that is available
dan terdukung yang tersedia tanpa biaya without undue cost or effort, which is an
atau upaya berlebihan, yang merupakan indication of a significant increase in credit
indikasi peningkatan risiko kredit secara risk (SICR) since initial recognition.
signifikan (SICR) sejak pengakuan awal.
Secara umum aset keuangan dengan In general, financial assets with arrears of
tunggakan 30 hari atau lebih dan belum 30 days or more and have not
mengalami penurunan nilai akan selalu experienced a impairment in value will
dianggap telah mengalami peningkatan always be considered to have
risiko kredit yang signifikan (SICR). experienced a significant increase in
credit risk (SICR).
Aset keuangan hanya akan dianggap Financial assets will only be deemed
mengalami penurunan nilai dan kerugian impaired and expected credit losses are
kredit ekspektasian sepanjang umurnya recognized throughout their life, if there is
diakui, jika terdapat bukti objektif penurunan observable objective evidence of
nilai yang dapat diobservasi, termasuk impairment, such as default (having
antara lain gagal bayar (memiliki tunggakan arrears of more than 90 days) or
lebih dari 90 hari) atau mengalami kesulitan experiencing significant financial
keuangan yang signifikan. difficulties.
235
Page 246
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
a. Pengukuran Risiko Kredit (lanjutan) a. Credit Risk Measumenet (continued)
Informasi Terkait Forward-Looking Forward-Looking Information
Lingkungan ekonomi yang berkembang The evolving economic environment is a
adalah penentu utama dari kemampuan determinant key of the BPI's customers'
nasabah BPI untuk memenuhi kewajiban ability to fulfill their obligations as they
mereka saat jatuh tempo. Ini adalah prinsip become due. It is a basic principle of
dasar PSAK 71 bahwa potensi kerugian di PSAK 71 that potential future losses must
masa depan harus bergantung tidak hanya depend not only on the current economic
pada kesehatan ekonomi saat ini, tetapi juga health, but must also consider the
harus memperhitungkan kemungkinan possible changes in the economic
perubahan pada lingkungan ekonomi. environment. For example if BPI
Misalnya jika BPI mengantisipasi anticipates a sharp slowdown in the world
perlambatan tajam dalam ekonomi dunia, economy, BPI should create more
BPI harus membentuk lebih banyak allowance for the current time to absorb
cadangan saat ini untuk menyerap kerugian possible credit losses in the near future.
kredit yang kemungkinan akan terjadi dalam
waktu dekat.
Macroeconomic Variables (MEV), Macroeconomics Variables (MEV), is one
merupakan salah satu parameter/komponen of the parameters/components in
pada perhitungan kerugian kredit calculating expected credit loss using a
ekspektasian secara pendekatan forward- forward-looking approach. BPI also
looking. BPI juga menetapkan variabel determines macroeconomic variables on
makro ekonomi secara berkala dan a regular basis and correlates them with
mengkorelasikan terhadap model- model the PSAK 71 models. The MEV used by
PSAK 71. MEV yang digunakan BPI antara BPI includes Indonesian GDP, inflation, 7
lain GDP Indonesia, Inflasi, 7 days repo rate, days repo rate, USDIDR exchange rate,
kurs USDIDR, harga minyak dunia dan suku world oil price and the USD 3-month
bunga USD 3-month. LIBOR interest rate.
Perhitungan cadangan kerugian penurunan The calculation of allowance for
nilai (“ECL”) bergantung pada beberapa impairment losses (“ECL”) is dependent
variabel dan pada dasarnya tidak linear on several variables and is inherently non-
serta tergantung pada portofolio yang linear and portfolio dependent which
menyiratkan bahwa tidak ada analisis implies that no single analysis can fully
tunggal yang dapat sepenuhnya demonstrate the sensitivity of expected
menunjukkan sensitivitas kerugian kredit credit loss to changes in MEV. BPI
ekspektasian terhadap perubahan dalam believes that sensitivity should be applied
MEV. BPI berkeyakinan bahwa sensitivitas to all variables, not just single variables,
harus dilakukan terhadap seluruh variabel, as this is in line with the multi-variable
bukan hanya variabel tunggal, karena hal ini nature of ECL calculations.
sejalan dengan sifat multi-variabel dari
perhitungan ECL
236
Page 247
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
a. Pengukuran Risiko Kredit (lanjutan) a. Credit Risk Measumenet (continued)
Kesesuaian Model dengan Kodisi Ekonomi Suitability of the Model with Economic
Cibditions
Untuk evaluasi kesesuaian model dengan To evaluate the suitability of the model
kondisi ekonomi dilakukan backtesting with economic conditions, back testing is
secara berkala minimal 1 tahun sekali. conducted periodically at least once a
Model forward looking dibentuk dalam year. The forward looking model is
kondisi normal dengan data historis formed in normal conditions with
pembentuknya juga data-data pada saat historical data forming it as well as data
kondisi normal sehingga proyeksi yang during normal conditions so that the
dihasilkan merupakan proyeksi kondisi resulting projection is a projection of
normal. Pada situasi diluar normal dengan normal conditions. In situations outside
adanya pandemi Covid-19 dan adanya of normal, with the Covid-19 pandemic
kebijakan relaksasi restrukturisasi kredit, and the existence of a credit
maka model forward-looking yang telah restructuring relaxation policy, the
dibentuk sebelumnya tidak dapat forward-looking model that has been
memproyeksikan kondisi dengan tepat dan formed previously cannot project
memerlukan penyesuaian (adjustment). conditions appropriately and requires
adjustments.
Untuk mengatasi hal tersebut, BPI To overcome the situation, BPI
melakukan post model overlay dengan conducted a post model overlay by
melakukan analisa terhadap debitur-debitur analyzing debtors who were significantly
yang terdampak pandemi Covid-19 secara affected by the Covid-19 pandemic and
signifikan dan kredit- kredit yang restructured credits to be able to make
direstrukturisasi untuk dapat melakukan adjustments to the formation of
penyesuaian pembentukan cadangan allowance for impairment losses in
kerugian penurunan nilai sesuai dengan accordance with their potential credit
potensi risiko kreditnya. risk.
Agunan Collateral
BPI menerapkan kebijakan dan praktik untuk BPI implements policies and practices to
memitigasi risiko kredit. Praktik yang umum mitigate credit risk. The most common
dilakukan adalah dengan meminta agunan practice is to receive collateral. BPI
sebagai jaminan. BPI menerapkan berbagai implements guidelines on the
panduan atas jenis-jenis agunan yang dapat acceptability of specific collateral that
diterima dalam rangka memitigasi risiko can be accepted to mitigate the credit
kredit. Jenis-jenis agunan yang diterima risk. The types of collateral accepted
antara lain adalah hipotek, tanah dan includes; mortgage, land and building,
bangunan, persediaan, piutang usaha dan inventories, account receivable and
instrumen keuangan. financial instruments.
237
Page 248
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
a. Pengukuran Risiko Kredit (lanjutan) a. Credit Risk Measumenet (continued)
Agunan (lanjutan) Collateral (continued)
Berikut adalah tabel eksposur kredit The credit exposure compared with the value
dibanding dengan nilai jaminan: of collateral are as follows:
2024
Lembaga
keuagan/
Korporasi/ Komersial/ Retail/ Financial Karyawan/ Total
Corporate Commercial Retail Instituion Employee / Total
Eksposur Credit
kredit 22.575.484 44.822.390 25.325.735 32.604.948 62.338 125.390.895 exposure
Nilai jaminan
berdasarkan
penilaian Collateral
yang Value based
dilakukan on Group's
oleh Grup 122.607.785 136.187.159 48.558.877 24.787.793 74.406 332.216.020 assessment
Total Total
eksposur unsecured
kredit tanpa credit
jaminan - - - 7.817.155 - 7.817.155 exposure
Porsi
eksposur Unsecured
piutang portion of
tanpa credit
jaminan - - - 23,98% - 6,23% exposure
Types of
Jenis agunan collateral
Tanah dan Land and
bangunan 56.961.467 114.825.711 47.861.288 2.275.329 16.654 221.940.449 buldings
Personal
Garansi - 72.855 - 1.611.780 - 1.684.635 guarantee
Mesin-
mesin 9.570.019 984.687 - - - 10.554.706 Machineries
Kendaraan 600 1.143.119 1.961 7.835.985 1.043 8.982.708 Vehicles
Deposito
dan Deposits
tabungan 91.500 4.747.911 48.534 25.650 - 4.913.595 and savings
Kapal 3.299.529 - - - - 3.299.529 Vessels
Lainnya 52.684.670 14.412.876 647.094 13.039.049 56.709 80.840.398 Others
Total 122.607.785 136.187.159 48.558.877 24.787.793 74.406 332.216.020 Total
238
Page 249
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
a. Pengukuran Risiko Kredit (lanjutan) a. Credit Risk Measumenet (continued)
Agunan Collateral
2023
Lembaga
keuagan/
Korporasi/ Komersial/ Retail/ Financial Karyawan/ Jumlah/
Corporate Commercial Retail Instituion Employee Total
Eksposur Credit
kredit 26.299.560 45.311.802 24.328.487 32.193.162 62.977 128.195.988 exposure
Nilai jaminan
berdasarkan Collateral
penilaian yang Value based
dilakukan on Group's
oleh Grup 140.580.621 135.351.869 47.020.712 23.047.132 75.069 346.075.403 assessment
Total Total
eksposur unsecured
kredit tanpa credit
jaminan - - - 9.146.030 - 9.146.030 exposure
Porsi
eksposur Unsecured
piutang portion of
tanpa credit
jaminan - - - 28,41% - 7,13% exposure
Types of
Jenis agunan collateral
Tanah dan Land and
bangunan 74.338.326 114.121.835 46.356.495 2.986.789 17.013 237.820.458 buldings
Personal
Garansi - 69.397 - 1.602.620 - 1.672.017 guarantee
Mesin-mesin 9.554.383 991.462 - - - 10.545.845 Machineries
Kendaraan 600 1.135.777 1.961 7.805.807 1.042 8.945.187 Vehicles
Deposito
dan Deposits
tabungan 91.500 4.879.597 45.879 28.050 - 5.045.026 and savings
Kapal 3.854.815 - - - - 3.854.815 Vessels
Lainnya 52.740.997 14.153.801 616.377 10.623.866 57.014 78.192.055 Others
Total 140.580.621 135.351.869 47.020.712 23.047.132 75.069 346.075.403 Total
b. Pengendalian batas risiko dan kebijakan b. Risk limit control and mitigation policies
mitigasi
BPI mengelola, membatasi dan BPI manages, limits and controls the credit
mengendalikan konsentrasi risiko kredit di risk’s concentrations wherever the risk is
manapun risiko tersebut teridentifikasi - identified - in particular, to individual
secara khusus, terhadap debitur individu counterparties and group, and industries
dan kelompok, dan industri serta geografis. and also geographical. BPI determined the
BPI menentukan tingkat risiko kredit yang levels of credit risk by applying limits on the
dimiliki dengan menetapkan batas jumlah amount of risk that can be accepted related
risiko yang bisa diterima yang terkait dengan to a debtor or a group of debtors, and based
satu debitur, atau beberapa kelompok on geographic and industry segments. Legal
debitur, dan berdasarkan segmen geografis lending limits are reviewed by following the
dan industri. Batas pemberian kredit ditelaah change in the market and economic
mengikuti perubahan pada kondisi pasar conditions and periodically credit reviews
dan ekonomi dan telaahan kredit secara and assessment of the default probability.
periodik dan penilaian atas kemungkinan
wanprestasi.
239
Page 250
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
c. Eksposur maksimum terhadap risiko a. Maximum exposure to credit risk (net
kredit (setelah dikurangi cadangan of allowance for impairment losses)
kerugian penurunan nilai)
Tabel berikut menyajikan eksposur The following table presents BPI and its
maksimum BPI dan entitas anaknya subsidiaries’s maximum exposure to
terhadap risiko kredit atas instrumen credit risk on financial instruments in its
keuangan pada laporan posisi keuangan consolidated statements of financial
konsolidasian dan komitmen dan kontinjensi position and commitments and
(rekening administratif), tanpa contingencies (administrative accounts),
memperhitungkan agunan yang dimiliki atau without taking into account any collateral
jaminan kredit lainnya. held or other credit enhancement.
2024 2023
Statements of financial
Laporan posisi keuangan: position:
Kas 1.396.984 Cash
Demand deposits with Bank
Giro pada Bank Indonesia 5.790.147 7.870.438 Indonesia
Demand deposits with other
Giro pada bank lain 1.385.094 1.297.706 banks
Placements with Bank
Penempatan pada Bank Indonesia
Indonesia dan bank lain - bersih 4.692.925 6.035.648 and other banks - net
Efek-efek - bersih 1.082.037 1.067.013 Securities - net
Tagihan derivatif 40.304 20.437 Derivative receivables
Kredit - bersih 117.230.603 120.236.215 Loans - net
Tagihan anjak piutang - bersih 46.289 44.049 Factoring receivables - net
Efek yang dibeli dengan janji Securities purchased with
dijual kembali - bersih - 4.826.791 agreements to resell - net
Piutang jual dan sewa- balik - Sales and lease- back
bersih 62.735 33.148 receivables
Piutang sewa pembiayaan -
bersih 550.137 528.480 Finance leases receivable - net
Consumer financing
Piutang pembiayaan konsumen - receivables -
bersih 8.758.085 8.429.005 net
Tagihan akseptasi - bersih 2.046.335 1.630.129 Acceptance receivables - net
Obligasi pemerintah 46.563.025 37.943.621 Government bonds
Aset lain-lain 7.733.781 Other assets
Sub-total 199.093.445 199.093.445 Sub-total
Commitments and
Komitmen dan Kontinjensi: Contingencies:
Fasilitas kredit kepada nasabah
yang belum digunakan 40.373.273 37.861.547 Unused loan facilities
Bank garansi yang diterbitkan 1.318.704 1.387.672 Guarantees issued
Irrevocable letters of credit yang Outstanding irrevocable
masih berjalan 1.117.798 1.415.309 L/C
Sub-total 42.809.775 40.664.528 Sub-total
Total 239.757.973 Total
240
Page 251
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
d. Analisis risiko konsentrasi kredit b. Concentration of credit analysis
Tabel berikut ini menggambarkan rincian The following table presents BPI and its
konsentrasi kredit BPI dan entitas anaknya subsidiaries’s credit concentration on its
pada nilai tercatat sebelum cadangan carrying value before deducted by the
kerugian penurunan nilai, yang dikategorikan allowance for impairment losses,
berdasarkan sektor industri: categorized based on its industry sector:
31 Maret/ March 31, 2024
Dalam
perhatian
khusus/ Kurang
Lancar/ special lancar/ Sub Diragukan/ Macet/ Total/
Current mention standard Doubtful Loss Total
Rumah tangga 24.725.594 1.086.117 84.643 94.804 456.821 26.447.979 Household
Perdagangan
besar dan eceran 19.639.139 610.418 44.231 87.950 446.564 20.828.302 Trading
Industri Manufac-
pengolahan 19.766.419 471.828 29.982 1.378 213.869 20.483.476 turing
Aktivitas Financial
keuangan dan activity and
asuransi 18.927.438 10.352 - - 274.523 19.212.313 insurance
Real estate,
usaha persewaan Property,
dan jasa residential
Perusahaan 5.695.645 2.448.572 12.333 - 387.582 8.544.132 and other
Konstruksi 6.930.137 3.503.468 2.544 12.655 100.982 10.549.786 Construction
Penyediaan
akomodasi dan
penyediaan Accommodation
makan minum 3.486.084 732.868 419 308.507 389.697 4.917.575 and food
Pengangkutan Transportation
dan pergudangan 3.111.898 1.861.650 3.633 33 38.197 5.015.411 and warehouse
Aktivitas
penyewaan dan
sewa guna usaha
tanpa hak opsi,
ketenagakerjaan
dan agen Rental
perjalanan, activities
dan penunjang and lease
usaha lainnya 1.632.902 55.837 - 709 77.215 1.766.663 without
Electricity,
Listrik, gas dan gas and
air 1.318.420 793.289 - - 11.836 2.123.545 water
Pertanian,
perburuan dan Agro-business
kehutanan 1.537.562 8.380 416 9.254 348.444 1.904.056 and forestry
Aktivitas Professional
profesional, activities,
ilmiah dan tekni 888.265 4.929 - 188 76.689 970.071 science and
Pertambangan
dan penggalian 138.912 366.346 92 93.863 101.787 701.000 Mining
Information
Informasi dan and
komunikasi 285.499 45.838 - 177 307.369 638.883 communication
Aktivitas Human
kesehatan health and
manusia dan social
aktivitas sosial 335.069 4.061 - 396 - 339.526 activities
Aktivitas jasa Other
lainnya 351.800 8.338 3.788 534 11.565 376.025 services
Kesenian, Art,
hiburan dan Entertainment
rekreasi 88.279 212.655 - - 4.047 304.981 and recreation
Education
Jasa pendidikan 151.977 24.312 - 228 2.519 179.036 services
Pengelo laan air,
pengelolaan
air limbah,
pengelolaan
dan daur ulang Water
sampah Manage-
dan aktivitas ment, waste
remediasi 86.979 1.156 - - - 88.135 water
Total 109.098.018 12.250.414 182.081 610.676 3.249.706 125.390.895 Total
241
Page 252
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
d. Analisis risiko konsentrasi kredit d. Concentration of credit analysis
(lanjutan) (continued)
31 Desember/ December 31, 2023
Dalam
perhatian Kurang
khusus/ lancar/
Lancar/ special Sub Diragukan/ Macet/ Total/
Current mention standard Doubtful Loss Total
Rumah tangga 23.953.160 959.296 66.503 81.193 411.337 25.471.489 Household
Industri Manufac-
pengolahan 19.683.159 460.290 64.109 63.058 392.763 20.663.379 turing
Perdagangan
besar dan eceran 19.499.530 454.542 26.537 2.977 209.691 20.193.277 Trading
Aktivitas Financial
keuangan dan activity and
asuransi 17.985.913 1.423 - 1.500 273.795 18.262.631 insurance
Real estate,
Usaha persewaan Property,
dan jasa residential
Perusahaan 9.843.036 2.232.932 - - 409.405 12.485.373 and other
Konstruksi 6.761.002 3.487.811 13.500 21.746 83.972 10.368.031 Construction
Penyediaan
akomodasi dan
penyediaan Accommodat
makan minum 3.520.206 790.260 284 308.386 407.055 5.026.191 -ion and food
Pengangkutan Transportation
dan and
pergudangan 3.167.916 1.849.002 2.397 31.055 18.201 5.068.571 warehouse
Aktivitas
penyewaan dan
sewa guna usaha
tanpa hak opsi,
ketenagakerjaan
dan agen Rental
perjalanan, activities
dan penunjang and lease
usaha lainnya 1.781.776 46.081 192 228 80.938 1.909.215 without
Electricity,
Listrik, gas dan gas and
air 1.504.956 793.074 - - 11.986 2.310.016 water
Pertanian, Agro-
perburuan dan business
kehutanan 2.053.675 17.399 - 2.532 348.941 2.422.547 and forestry
Aktivitas Professional
profesional, activities,
ilmiah dan teknis 966.462 2.454 - - 76.706 1.045.622 science and
Pertambangan
dan penggalian 530.019 98.387 - - 101.923 730.329 Mining
Information
Informasi dan and commu-
komunikasi 342.703 20.004 - - 308.169 670.876 nication
Aktivitas Human
kesehatan health and
manusia dan social
aktivitas sosial 621.968 3.556 - - - 625.524 activities
Aktivitas jasa Other
lainnya 348.761 12.147 - 94 11.476 372.478 services
Kesenian, Art,
hiburan dan Entertainment
rekreasi 98.570 221.910 - - 4.047 324.527 and recreation
Education
Jasa pendidikan 141.145 27.170 - - 2.532 170.847 services
Pengelo laan air,
pengelolaan
air limbah,
pengelolaan
dan daur ulang
sampah Water
dan aktivitas Management
remediasi 74.065 1.000 - - - 75.065 waste water
Total 112.878.022 11.478.738 173.522 512.769 3.152.937 128.195.988 Total
242
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The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
d. Analisis risiko konsentrasi kredit d. Concentration of credit analysis
(lanjutan) (continued)
Tabel berikut menggambarkan rincian The following table present the details of
eksposur kredit BPI dan entitas anaknya BPI and its subsidiaries’s credit exposure
pada nilai tercatat sebelum cadangan at their carrying amounts before allowance
kerugian penurunan nilai, yang for impairment losses, categorized by the
dikategorikan berdasarkan area geografis debtor’s geographical area of operation as
operasi debitur pada 31 Maret 2024 dan 31 at March 31, 2024 and December 31,
Desember 2023. 2023:
2024 2023
DKI Jakarta 90.562.328 94.200.651 DKI Jakarta
Jawa Timur dan Bali 11.097.990 10.933.334 Jawa Timur dan Bali
Sumatera 8.921.947 8.431.509 Sumatera
Jawa Barat 5.837.919 5.838.607 Jawa Barat
Jawa Tengah dan Yogyakarta 3.018.675 2.933.303 Jawa Tengah dan Yogyakarta
Sulawesi 2.536.931 2.546.832 Sulawesi
Kalimantan 1.866.194 1.794.687 Kalimantan
Lain-lain 1.548.911 1.517.065 Lain-lain
Saldo akhir 125.390.895 128.195.988 Ending balance
e. Konsetrasi kredit berdasarkan jenis debitur e. Credit concentration by type od debtors
(sebelum dikurangi cadangan kerugian (gross of allowance for impairment
penurunan nilai) losses)
31 Maret/March 31, 2024
BI dan Bank-
Pemerintah/ bank/
Korporasi/ BI and Others Reatail/ Lainnya/ Total/
Corporate government Banks retail lainnya Total
Giro pada
Bank Demand
Indonesia deposit with
dan BI and other
bank lain - 5.790.147 1.385.121 - - 7.175.268 banks
Penempatan
pada Bank
Indonesia Placement
dan with BI and
bank lain - 1.570.000 3.123.023 - - 4.693.023 other banks
Investasi 476.181 - 605.884 - - 1.082.065 Securities
Tagihan Derivative
derivatif 17.661 - 22.643 - - 40.304 receivable
Kredit yang
diberikan 47.313.756 - 1.201 10.107.142 67.968.796 125.390.895 Loan
Tagihan Acceptance
akseptasi 2.043.060 - 10.978 1.363 - 2.055.401 receivable
Obligasi Government
pemerintah - 46.563.025 - - - 46.563.025 bonds
Aset lain-lain Other assets
*) 1.355.985 701.004 18.123 8.300.556 1.072.408 11.448.076 *)
Commitments
Komitmen dan and
kontinjensi 22.569.783 - 167.558 6.927.969 13.144.465 42.809.775 contingencies
Total 73.776.426 54.624.176 5.334.531 25.337.030 82.185.669 241.257.832 Total
243
Page 254
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
e. Konsetrasi kredit berdasarkan jenis e. Credit concentration by type od debtors
debitur (sebelum dikurangi cadangan (gross of allowance for impairment
kerugian penurunan nilai) (lanjutan) losses) (continued)
31 Desember/December 31, 2023
BI dan Bank-
Pemerintah/ bank/
Korporasi/ BI and Others Reatail/ Lainnya/ Total/
Corporate government Banks retail lainnya Total
Giro pada
Bank Demand
Indonesia deposit with
dan BI and other
bank lain - 7.870.438 1.297.741 - - 9.168.179 banks
Penempatan
pada Bank
Indonesia Placement
dan with BI and
bank lain - 2.465.914 3.572.422 - - 6.038.336 other banks
Efek-efek 466.013 - 601.039 - - 1.067.052 Securities
Tagihan Derivative
derivatif 2.622 - 17.815 - - 20.437 receivable
Kredit yang
diberikan 50.634.122 - 16.990 10.300.114 67.244.762 128.195.988 Loan
Tagihan Acceptance
akseptasi 1.630.233 - 6.855 699 - 1.637.787 receivable
Obligasi Government
pemerintah - 37.943.621 - - - 37.943.621 bonds
Aset lain-lain Other assets
*) 1.350.853 589.331 4.845.651 7.961.235 1.036.431 15.783.501 *)
Komitmen Commitments
dan and
kontinjensi 21.150.183 - 9.922 6.816.919 12.687.504 40.664.528 contingencies
Total 75.234.026 48.869.304 10.368.435 25.078.967 80.968.697 240.519.429 Total
*) Akun ini terdiri dari tagihan anjak piutang, *) This account consists of factoring
piutang sewa pembiayaan, piutang receivables, finance leases receivable,
pembiayaan konsumen, efek yang dibeli consumer financing receivables, securities
dengan janji dijual kembali dan aset purchased with agreements to resell and
keuangan lainnya. other financial assets.
f. Analisis umur pinjaman dan piutang yang f. Aging analysis of loans and receivables
telah jatuh tempo tetapi tidak mengalami that would otherwise be past due or
penurunan nilai impaired
31 Maret/ March, 2024
Piutang Piutang jual
pembiayaan dan sewa- Tagihan Aset
Piutang sewa konsumen/ balik/ Sales anjak lain-
pembiayaan/ Consumer and lease - piutang/ lain/
Kredit/ Finance lease financing back Factoring Other Total/
Loans receivable receivable receivables receivables assets Total
within
30
< 30 hari 815 - - - - - 815 days
31 - 60 31 - 60
hari - - - - - - - days
61 - 90 61 - 90
hari 6.835 - - - - - 6.835 days
91 -
180 91 - 180
hari - - - - - - - days
over
> 180 180
hari - - - - - - - days
Total 7.650 - - - - - 7.650 Total
244
Page 255
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Kredit (lanjutan) Credit Risk Management (continued)
f. Analisis umur pinjaman dan piutang f. Aging analysis of loans and
yang telah jatuh tempo tetapi tidak receivables that would otherwise be
mengalami penurunan nilai (lanjutan) past due or impaired (continued)
31 Desember/ December 31, 2023
Piutang Piutang jual
pembiayaan dan sewa- Tagihan Aset
Piutang sewa konsumen/ balik/ Sales anjak lain-
pembiayaan/ Consumer and lease - piutang/ lain/
Kredit/ Finance lease financing back Factoring Other Total/
Loans receivable receivable receivables receivables assets Total
within
30
< 30 hari - 1.036 - - - - 1.036 days
31 -
31 - 60 60
hari - 6.096 - - - - 6.096 days
61 -
61 - 90 90
hari - 17 - - - - - days
91 - 91 -
180 180
hari - - - - - - - days
over
> 180 180
hari - - - - - - - days
Total - 7.149 - - - - 7.132 Total
Manajemen Risiko Pasar Market Risk Manegement
Risiko pasar adalah potensi kerugian yang Market Risk is the potential loss that occurs due
timbul karena adanya pergerakan faktor pasar to the movements of market factor in which the
yang dimana nilai wajar atau arus kas dimasa fair value or cash flow of financial instruments
mendatang dari instrumen keuangan akan in the future fluctuates due to movements from
berfluktuasi akibat adanya pergerakan dari market variables such as: interest rate, foreign
variabel pasar seperti: suku bunga, nilai tukar, exchange, equity price and commodity price.
harga ekuitas, dan harga komoditas. Risiko Market Risk is inherent to all bank’s portfolio, be
pasar melekat pada semua portofolio bank, baik it in the trading book position as well as in the
posisi trading book maupun posisi pada banking banking book within the balance sheet and
book di neraca dan rekening administratif. administrative account. Market risk monitoring
Pemantauan risiko pasar senantiasa dilakukan is constantly done in routine and periodically in
secara rutin dan berkala baik harian, mingguan, daily, weekly until monthly. To increase such
hingga bulanan. Untuk meningkatkan fungsi monitoring function BPI utilize the Guava
pemantauan tersebut BPI menggunakan Guava Treasury system which is integrated in the front
Treasury System yang telah terintegrasi antara office, middle office and back office.
front office, middle office, dan back office.
Market risk is divided into two parts, specifically:
Risiko pasar dibagi menjadi dua bagian, yaitu:
1. Risiko Nilai Tukar 1. Exhange Rate Risk
Risiko nilai tukar adalah risiko yang timbul Exchange rate risk is the risk that arise from
akibat adanya pergerakan nilai tukar yang the existence of foreign exchange rate
akan berpengaruh terhadap portofolio bank movements that will affect bank’s portfolio
yang memiliki posisi valuta asing. Risiko nilai which has foreign exchange positions.
tukar bank tercermin dalam Posisi Devisa Bank’s exchange rate risks are reflected
Neto (PDN). within the Net Open Position.
245
Page 256
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Manegement (continued)
1. Risiko Nilai Tukar (lanjutan) 2. Exhange Rate Risk (continued)
Untuk mengelola dan memitigasi risiko nilai To manage and mitigate exchange rate
tukar, batas maksimum posisi devisa neto risk, the maximum Net Open position that
yang dapat dipegang oleh BPI adalah sebesar BPI an withhold is as much as 20% from
20% dari modal, mengikuti aturan dari the Bank’s capital, adhering to the
regulator. Pada Triwulan IV 2023 Posisi devisa regulator’s provision. In the IV quarter of
neto Bank sebesar IDR 79.20 milyar atau 2023 the bank’s Net Open Position is IDR
0,18% dan berada dalam kisaran antara Rp 79.20 Billion or 0,18% and within the range
30.53 milyar - Rp 441.63 miliar (0,07% - 1.01% of 30.53 billion - Rp 441.63 billion (0,07% -
dari modal BPI). Value at Risk per 31 1.01% of BPI’s capital). Value at Risk as of
Desember 2023 yaitu sebesar Rp 549 atau 31 Desember 2023 is Rp 549 million or
sebesar 0,69% dari posisi devisa neto. 0,69% of Net Open Position.
Tabel di bawah ini menyajikan posisi devisa The table below presents the Bank’s Net
neto Bank per mata uang pada posisi Open Position by currency at the March 31,
31 Maret 2024 dan 31 Desember 2023. 2024 dan December 31, 2023.
31 Maret/ March 31, 2024
Liabilitas dan
Aset dan tagihan liabilitas komitmen
komitmen dan dan kontijensi/
kontijensi/ Assets, Liabilities,
commitment and commitment and Bersih absolut/ Net
Mata Uang contigent receivables contigent liabilities absolut Currencies
Dolar Amerika Serikat 23.103.258 23.051.675 51.583 United States Dollar
Dolar Australia 2.070.077 2.066.911 3.166 Australian Dollar
Dolar Singapura 1.281.236 1.277.520 3.716 Singapore Dollar
Euro 819.155 811.458 7.697 Euro
Yen Jepang 1.138.715 1.134.698 4.017 Japanese Yen
Great Britain
Poundsterling Inggris 214.308 210.492 3.816 Poundsterling
Yuan China 229.291 213.209 16.082 Chinese Yuan
Dolar Hongkong 28.683 23.613 5.070 Hongkong Dollar
Dolar Kanada 98.798 98.913 115 Canadian Dollar
Dolar Selandia Baru 93.082 91.668 1.414 New Zealand Dollar
Franc Swiss 16.285 16.377 92 Swiss Franc
Total 29.092.888 28.996.534 96.768 Total
Total modal 43.966.595 Total capital
Persentase PDN Percentage of NDP to
terhadap modal 0,22 capital
31 Desember/ December 31, 2023
Liabilitas dan
Aset dan tagihan liabilitas komitmen
komitmen dan dan kontijensi/
kontijensi/ Assets, Liabilities,
commitment and commitment and Bersih absolut/ Net
Mata Uang contigent receivables contigent liabilities absolut Currencies
Dolar Amerika Serikat 23.478.188 23.538.123 59.935 United States Dollar
Dolar Australia 2.015.905 2.014.391 1.514 Australian Dollar
Dolar Singapura 1.225.620 1.221.177 4.443 Singapore Dollar
Euro 797.821 794.035 3.786 Euro
Yen Jepang 907.571 906.876 695 Japanese Yen
Great Britain
Poundsterling Inggris 225.856 226.178 322 Poundsterling
Yuan China 165.657 161.022 4.635 Chinese Yuan
Dolar Hongkong 28.226 25.393 2.833 Hongkong Dollar
Dolar Kanada 88.892 89.094 202 Canadian Dollar
Dolar Selandia Baru 84.932 84.381 551 New Zealand Dollar
Franc Swiss 9.541 9.831 290 Swiss Franc
Total 29.028.209 29.070.501 79.206 Total
Total modal 43.603.939 Total capital
Persentase PDN Percentage of NDP to
terhadap modal 0,18 capital
246
Page 257
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Manegement (continued)
1. Risiko Nilai Tukar (lanjutan) 2. Exhange Rate Risk (continued)
Berdasarkan tabel diatas dapat dilihat Based on the table above it can be seen
bahwa rasio PDN sebesar 0,18%, that the NOP Ratio is as much as 0.18%, it
cenderung rendah jauh berada dibawah is still below the Bank Indonesia regulation
ketentuan regulasi Bank Indonesia yaitu which is under 20% from capital. At the end
dibawah 20% dari modal. Pada akhir of Q4 2023, the largest NOP composition
triwulan IV 2023, komposisi PDN terbesar held by BPI is USD currency as much as
yang dimiliki oleh BPI adalah mata uang 75.67% from the total NOP, followed by
USD sebesar 75.67% dari total PDN, diikuti CNY currency which is 5.85% and SGD
oleh mata uang CNY yaitu sebesar 5.85% currency is 5.61%.
dari total PDN dan SGD sebesar 5.61%.
Dalam pengelolaan risiko pasar dalam In managing market risk within the trading
trading book, BPI menggunakan beberapa book, BPI utilize several methods besides
metode selain Posisi Devisa Neto, yaitu Net Open Position, the bank also measures
dengan menggunakan Value at Risk (VaR), market risk by using Value at Risk (VaR),
Present Value of Basis Point (PVBP) dan Present Value of Basis Point (PVBP) and
Stop Loss Limit, serta sensitivitas nilai tukar Stop Loss Limit as well as exchange value
dan suku bunga. and interest rate sensitivity.
VaR digunakan untuk mengukur risiko nilai Var is utilized to measures the exchange
tukar pada posisi devisa neto. VaR rate risk on Net Open Position. VaR is
didefinisikan sebagai potensi kerugian defined as the maximum potential loss that
maksimum yang berasal dari pergerakan originates from normal market movements
pasar yang normal dengan tingkat with confidence level and for a certain time
kepercayaan dan untuk jangka waktu periods based on the sensitivity or volatility
tertentu berdasarkan sensitivitas atau of every variable instrument. VaR
volatilitas dari setiap variabel instrumen. methodology that is being utilized by BPI is
Metodologi VaR yang digunakan BPI adalah the parametric method (variance
metode parametric (variance covariance) covariance) with the confidence level of
dengan tingkat kepercayaan (confidence 99%.
level) sebesar 99%.
Tabel di bawah ini menyajikan VaR posisi The table below provides VaR the bank’s
devisa neto Bank sepanjang Triwulan IV Net Open position throughout fourth
tahun 2023 dan 2022. Quarter of 2023.
31 Maret/ March 31, 2024
VAR akhir
Rata-rata/ Teringgi/ Terendah/ tahun/ Year-
Valuta asing Average Maximum Minimum end VAR Foreign currencies
Dolar Australia 34,74 65,89 1,99 36,35 Australian Dollar
Dolar Kanada 2,19 5,14 0,64 0,79 Canadian Dollar
Franc Swiss 5,31 15,00 0,05 0,89 Swiss Franc
Euro 53,41 67,00 42,50 50,74 Euro
Poundsterling Inggris 11,29 28,40 0,20 28,40 Great Britain Poundsterling
Dolar Hongkong 21,30 36,82 9,88 36,82 Hongkong Dollar
Yen Jepang 39,70 41,13 38,48 39,49 Japanese Yen
Yuan China 42,83 96,14 13,30 96,14 China Yuan
Dolar Selandia Baru 15,91 27,98 5,24 14,51 New Zealand Dollar
Dolar Singapura 14,89 24,25 1,63 18,78 Singapore Dollar
Dolar Amerika Serikat 578,99 1.160,54 205,44 371,00 United States Dollar
247
Page 258
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Manegement (continued)
1. Risiko Nilai Tukar (lanjutan) 1. Exhange Rate Risk (continued)
31 December/ December 31, 2023
VAR akhir
Rata-rata/ Teringgi/ Terendah/ tahun/ Year-
Valuta asing Average Maximum Minimum end VAR Foreign currencies
Dolar Australia 58,26 123,16 18,02 18,02 Australian Dollar
Dolar Kanada 5,09 11,54 1,52 1,52 Canadian Dollar
Franc Swiss 8,42 13,41 3,80 3,80 Swiss Franc
Euro 22,80 35,95 6,47 6,47 Euro
Great Britain
Poundsterling Inggris 10,94 26,49 3,03 3,03 Poundsterling
Dolar Hongkong 26,91 38,11 19,00 19,00 Hongkong Dollar
Yen Jepang 17,43 33,74 6,95 6,95 Japanese Yen
Yuan China 19,39 33,35 2,84 2,84 China Yuan
Dolar Selandia Baru 8,52 11,48 6,91 6,91 New Zealand Dollar
Dolar Singapura 26,98 49,12 6,98 6,98 Singapore Dollar
Dolar Amerika Serikat 1.488,51 3.278,20 507,86 507,86 United States Dollar
Sensitivitas Nilai Tukar Exchange Rate Sensitivity
Analisis sensitivitas nilai tukar diukur dengan Exchange rate sensitivity analysis is
kemampuan ekses modal BPI untuk menyerap measured by BPI’s capital excess ability to
potensi kerugian dari nilai tukar, yaitu dengan absorb potential loss from the exchange
membuat asumsi perubahan/fluktuasi nilai tukar rate, namely by creating assumption of
yang berlawanan arah dengan masing-masing changes/fluctuation of exchange rate that
posisi nilai tukar. Pada posisi Desember 2023, are in opposition with each exchange rate
selisih lebih modal BPI mampu meng-cover position. In the Desember 2023 position,
risiko nilai tukar sebesar 1707,57 kali Bank BPI’s capital excess has the adequacy to
dibandingkan triwulan sebelumnya. Dengan cover exchange rate risk as much as
demikian, BPI dinilai tidak rentan terhadap 1707.57 times, decrease compared to
pergerakan nilai tukar. previous quarter. Nevertheless, BPI is not
considered vulnerable to exchange rate
movements.
2. Risiko Suku Bunga 2. Interest Rate Risk
Manajemen Risiko untuk Interest Rate Risk in Risk management for Interest Rate Risk in
Banking Book (“IRRBB”) diterapkan BPI pada Banking Book (IRRBB) applied by BPI on
tingkat entitas maupun pada tingkat konsolidasi the entity level as well as on the
dengan memperhatikan tujuan, kebijakan, consolidated level by considering the
ukuran dan kompleksitas bisnis BPI. Penerapan purpose, policy, size and the complexity of
manajemen IRRBB BPI bertujuan untuk the business. BPI IRRBB management
mengukur, memantau, dan mengendalikan risiko practice is intended to measure, monitor
pergerakan suku bunga yang berdampak and control interest rate movement risk
terhadap nilai ekonomis (Economic Value of that may impact the Economic Value of
Equity - EVE) maupun pendapatan bunga bersih Equity (EVE) as well as the Net Interest
(Net Interest Income - NII). Pengukuran Income (NII). Measurement of IRRBB
eksposur IRRBB pada masa kini maupun masa exposure is to include present as well as
depan meliputi aset, liabilitas, dan transaksi the future asset, liabilities and
rekening administrative yang sensitif terhadap administrative transaction accounts that
perubahan suku bunga. are sensitive to interest rate movements.
248
Page 259
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Manegement (continued)
2. Risiko Suku Bunga (lanjutan) 2. Interest Rate Risk (continued)
Strategi BPI terkait IRRBB adalah BPI’s strategy relating to IRRBB is to take
mengambil posisi long / positive gap antara long position / positive gap between Rate
Rate Sensitive Assets (RSA) dengan Rate Sensitive Assets (RSA) and Rate
Sensitive Liabilities (RSL) dengan profil Sensitive Liabilities (RSL) with short term
perubahan suku bunga jangka pendek. Hal interest rate shift profile. In such case this
tersebut memungkinkan BPI mengambil allows BPI to take quick steps to anticipate
langkah yang cepat untuk mengantisipasi changes in interest rates when interest
perubahan suku bunga baik pada saat suku rates rise or fall. In addition, BPI prepares
bunga naik maupun turun. Selain itu BPI an IRRBB strategy in line with the business
menyusun strategi IRRBB sejalan dengan strategy by taking into account risk
strategi bisnis dengan memperhatikan risk appetite and risk tolerance.
appetite dan risk tolerance.
Dalam hal pengendalian IRRBB, In terms of IRRBB control, BPI's
manajemen BPI akan mengambil langkah- management will take preventive steps
langkah pencegahan terhadap against the possibility of a greater IRRBB
kemungkinan terjadinya kerugian IRRBB loss, control of profit and loss and
yang lebih besar, pengendalian terhadap compliance with regulations. The Risk
laba rugi serta kepatuhan terhadap Management Work Unit related to IRRBB
ketentuan. Satuan Kerja Manajemen Risiko is the Market & Liquidity Risk Department
terkait IRRBB adalah Departement Market & under Risk and Compliance Directorate
Liquidity Risk dibawah Direktorat Risk and which carries out monitoring including
Compliance yang melakukan pemantauan IRRBB reporting. ALCO is the committee
termasuk pelaporan IRRBB. ALCO adalah responsible for IRRBB management
komite yang bertanggung jawab untuk including setting policies and limits. The
pengelolaan IRRBB termasuk menetapkan IRRBB strategy is in line with the business
kebijakan dan limit. Strategi IRRBB sejalan strategy and consistent with the risk
dengan strategi bisnis dan konsisten appetite and risk tolerance of BPI as a
dengan risk appetite dan risk tolerance BPI whole (bank-wide).
secara keseluruhan (bank-wide).
Pelaporan perhitungan IRRBB dilakukan IRRBB calculation is done quarterly in
secara triwulanan sesuai dengan pelaporan correspond with the Bank Risk Profile
Profil Risiko Bank. Sensitivitas Bank reporting. Bank Sensitivity towards IRRBB
terhadap IRRBB diukur menggunakan is measured using ΔEVE/Modal Tier 1,
ΔEVE/Modal Tier 1, ΔNII/NII proyeksi dan ΔNII/NII projection and Repricing Profile
Repricing Profile Gap dengan berbagai Gap with various interest rate movement
skenario shock perubahan suku bunga. shock scenario.
Untuk skenario shock suku bunga yang For the interest rate shock scenario used
digunakan untuk mengukur sensitifitas NII to measure the sensitivity of NII and EVE,
dan EVE, BPI menggunakan skenario BPI uses the standard scenario referred in
standar yang sesuai dalam Surat Edaran the Financial Services Authority Circular
Otoritas Jasa Keuangan (SEOJK nomor Letter (SEOJK number
12/SEOJK.03/2018) yaitu terdiri dari 6 shock 12/SEOJK.03/2018), which consists of 6
skenario suku bunga untuk EVE. interest rate shock scenarios for EVE.
Rata - rata jangka waktu penyesuaian suku The average re-pricing maturity period
bunga (repricing maturity) yang diterapkan applied is the re-price period in the time
yaitu jangka waktu reprice pada time bucket bucket of 1-3 months and 3-6 months.
1 – 3 bulan dan 3-6 bulan. Sementara itu, Meanwhile, the longest period of interest
jangka waktu terpanjang untuk penyesuaian rate adjustment (repricing maturity) is 6-12
suku bunga (repricing maturity) terlama yaitu months.
6-12 bulan.
249
Page 260
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Bank (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Manegement (continued)
2. Risiko Suku Bunga (lanjutan) 2. Interest Rate Risk (continued)
Tabel mata uang Rupiah adalah sebagai Below is table for Rupiah currency:
berikut:
31 Maret/March 31, 2024
ΔEVE ΔNII
"Tanggal "Tanggal
"Tanggal laporan "Tanggal laporan
laporan/ sebelumnya/ laporan/ sebelumnya/
Reporting Previous Reporting Previous
date reporting date date reporting date
Shock scenarios (T)" (T-1)" (T)" (T-1)" Shock Scenarios
Parallel up (400 bps) (2.187.866) (1.516.346) (799.559) 2.834.002 Parallel up (400 bps)
Parallel down (400 bps) 3.312.684 2.143.910 3.020.490 (608.881) Parallel down (400 bps)
Steepener (500 bps, 350 Steepener (500 bps,
bps) (225.619) 244.224 - - 350 bps)
Flattener (500 bps, 350 Flattener (500 bps,
bps) 201.043 (278.789) - - 350 bps)
Short rate up (500 bps) (1.071.554) (980.294) - - Short rate up (500 bps)
Short rate down (500
bps) 432.963 494.839 - - Short rate down (500 bps)
Nilai maksimum negatif Negative maximum
(absolut) (2.187.866) (1.561.346) (7999.559) (608.881) value (absolute)
Modal tier 1 (ΔEVE) atau
projected income Capital tier 1 (ΔEVE) or
(ΔNII) 50.550.566 49.957.168 8.211.913 8.219.378 projected income (ΔNII)
Nilai maksimum dibagi Maximum value divided
modal tier 1 atau by capital tier 1 or
projected income 4,33% 3,13% 9,74% 7,41% projected income
31 Desember/December 31, 2023
ΔEVE ΔNII
"Tanggal "Tanggal
"Tanggal laporan "Tanggal laporan
laporan/ sebelumnya/ laporan/ sebelumnya/
Reporting Previous Reporting Previous
date reporting date date reporting date
Shock scenarios (T)" (T-1)" (T)" (T-1)" Shock Scenarios
Parallel up (400 bps) (1.561.346) (1.516.491) 2.834.002 (292.245) Parallel up (400 bps)
Parallel down (400 bps) 2.143.910 2.110.262 (608.881) 2.423.970 Parallel down (400 bps)
Steepener (500 bps, 350 Steepener (500 bps,
bps) 244.224 109.057 - - 350 bps)
Flattener (500 bps, 350 Flattener (500 bps,
bps) (278.789) (98.220) - - 350 bps)
Short rate up (500 bps) (980.294) (897.431) - - Short rate up (500 bps)
Short rate down (500
bps) 494.839 249.001 - - Short rate down (500 bps)
Nilai maksimum negatif Negative maximum
(absolut) (1.561.346) (1.516.491) (608.881) (292.245) value (absolute)
Modal tier 1 (ΔEVE) atau
projected income Capital tier 1 (ΔEVE) or
(ΔNII) 49.957.168 49.576.578 8.219.378 8.130.993 projected income (ΔNII)
Nilai maksimum dibagi Maximum value divided
modal tier 1 atau by capital tier 1 or
projected income 3,13% 3,06% 7,41% 3,59% projected income
250
Page 261
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 69. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Manegement (continued)
2. Risiko Suku Bunga (lanjutan) 2. Interest Rate Risk (continued)
Perhitungan IRRBB dilakukan untuk level The IRRBB calculation for the
konsolidasi atas mata uang USD periode 31 consolidated level of USD currency for
Maret 2024 dan 31 Desember 2023 adalah the period March 31, 2024 and 31
sebagai berikut: December 2023 is as follows:
31 Maret/March 31, 2024
ΔEVE ΔNII
"Tanggal "Tanggal
"Tanggal laporan "Tanggal laporan
laporan/ sebelumnya/ laporan/ sebelumnya/
Reporting Previous Reporting Previous
date reporting date date reporting date
Shock scenarios (T)" (T-1)" (T)" (T-1)" Shock Scenarios
Parallel up (200 bps) 219.958 219.958 50.615 15.062 Parallel up (200 bps)
Parallel down (200 bps) (222.191) (222.191) 10.287 57.450 Parallel down (200 bps)
Steepener (300 bps, 150 Steepener (300
bps) (53.600) (53.600) - - bps,150 bps)
Flattener (300 bps, 150 Flattener (300 bps, 150
bps) 107.549 107.549 - - bps)
Short rate up (300 bps) 181.188 181.188 - - Short rate up (300 bps)
Short rate down (300 Short rate down (300
bps) (196.751) (196.751) - - bps)
Nilai maksimum negatif Negative maximum
(absolut) (222.191) (222.191) 10.287 15.062 value (absolute)
Modal tier 1 (ΔEVE) Capital tier 1 (ΔEVE) or
atau projected projected income
income (ΔNII) 50.550.566 49.957.168 1.082.547 958.683 (ΔNII)
Nilai maksimum dibagi Maximum value divided
modal tier 1 atau by capital tier 1 or
projected income 0,44% 0,44% 0.95% 1,57% projected income
31 Desember/December 31, 2023
ΔEVE ΔNII
"Tanggal "Tanggal
"Tanggal laporan "Tanggal laporan
laporan/ sebelumnya/ laporan/ sebelumnya/
Reporting Previous Reporting Previous
date reporting date date reporting date
Shock scenarios (T)" (T-1)" (T)" (T-1)" Shock Scenarios
Parallel up (200 bps) 219.958 243.100 15.062 107.423 Parallel up (200 bps)
Parallel down (200 bps) (222.191) (248.156) 57.450 (57.384) Parallel down (200 bps)
Steepener (300 bps, 150 Steepener (300
bps) (53.600) (55.833) - - bps,150 bps)
Flattener (300 bps, 150 Flattener (300 bps, 150
bps) 107.549 115.067 - - bps)
Short rate up (300 bps) 181.188 197.823 - - Short rate up (300 bps)
Short rate down (300 Short rate down (300
bps) (196.751) (213.899) - - bps)
Nilai maksimum negatif Negative maximum
(absolut) (222.191) (248.156) 15.062 (57.384) value (absolute)
Modal tier 1 (ΔEVE) Capital tier 1 (ΔEVE) or
atau projected projected income
income (ΔNII) 49.957.168 49.576.578 958.683 870.298 (ΔNII)
Nilai maksimum dibagi Maximum value divided
modal tier 1 atau by capital tier 1 or
projected income 0,44% 0,50% 1,57% 6,59% projected income
251
Page 262
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Manegement (continued)
2. Risiko Suku Bunga (lanjutan) 2. Interest Rate Risk (continued)
Sensitivitas Suku Bunga Interest Rate Sensitivity
Analisis sensitivitas suku bunga diukur Interest rate sensitivity analysis is
dengan kemampuan ekses modal PT BPI measured by the ability of PT BPI
untuk menyerap potensi kerugian dari excess capital to absorb potential loss
perubahan suku bunga, yaitu dengan from changes in interest rate, namely by
membuat asumsi perubahan/fluktuasi suku making an assumption of interest rate
bunga terhadap aset dan liabilitas yang changes or fluctuations on assets and
sensitif terhadap suku bunga. Pada posisi liabilities that are sensitive to interest
Maret 2024, selisih lebih modal PT BPI rate. In March 2024, the excess of the
mampu menutup risiko suku bunga sebesar PT BPI's capital able to cover the risk of
9,85 kali turun dibandingkan triwulan interest rate of 9,85 times, decreased
sebelumnya. Dengan demikian PT BPI compared to the previous quarter.
masih dalam kategori tidak rentan terhadap However PT BPI is not vulnerable to
perubahan suku bunga. interest rate changes.
PT BPI juga menganalisis kemungkinan PT BPI also analyzes the possibility of
perubahan tingkat suku bunga yang interest rate changes which have an
berdampak pada laba rugi portofolio impact on the Bank’s portfolio of profit
PT BPI. Tabel di bawah ini menyajikan and loss. The table below presents the
perubahan tingkat suku bunga posisi trading interest rate changes for trading book
book dan banking book dan pengaruhnya and banking book position and its effect
terhadap laba rugi maupun ekuitas PT BPI. on PT BPI income and equity.
31 Maret/March 31, 2024
Penurunan Peningkatan
suku bunga suku bunga Pengaruh Pengaruh
Perubahan pada laba pad laba penurunan peningkatan
pada sebelum sebelum suku bunga suku bunga
Tingkat pajak/ Effect pajak/ Effect pada ekuitas/ pada ekuitas/
suku of decrease on increase on Effect of Effect of
bunga/ on interest interest rate to decrease on increase pn
Change on rate to profit profit before interest rate interest rate to
interest rate before tax tax to equity equity
Aset keuangan Financial assets
Efek-efek Securities
Diukur pada Measured at
nilai wajar fair value
melalui through other
penghasilan comprehensive
komprehensif income
lain 90 bps - - 823.204 (767.107)
Diukur pada nilai Measured at
wajar fairvalue
melalui through profit
laba rugi 95 bps 258.233 (234.502) - - and loss
Kredit 2 bps (15.861) 15.861 - - Loans
Financial
Liabilitas keuangan liabilities
Simpanan Deposits
Demand
Giro 1 bps 1.292 (1.292) - - deposits
Tabungan 0 bps 2.152 (2.152) - - Savings
Pinjaman yang
diterima 0 bps - - - - Borrowings
252
Page 263
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Pasar (lanjutan) Market Risk Manegement (continued)
2. Risiko Suku Bunga (lanjutan) 2. Interest Rate Risk (continued)
Sensitivitas Suku Bunga (lanjutan) Interest Rate Sensitivity (continued)
31 Desember/December 31, 2023
Penurunan
suku bunga Peningkatan Pengaruh Pengaruh
Perubahan pada laba suku bunga penurunan peningkatan
pada sebelum pad laba suku bunga suku bunga
Tingkat pajak/ Effect sebelum pajak/ pada ekuitas/ pada ekuitas/
suku of decrease on Effect on Effect of Effect of
bunga/ interest rate to increase on decrease on increase pn
Change on profit before interest rate to interest rate to interest rate to
interest rate tax profit before tax equity equity
Aset keuangan Financial assets
Efek-efek Securities
Diukur pada Measured at
nilai wajar fair value
melalui through other
penghasilan comprehensive
komprehensif income
lain 93 bps - - 681.239 (647.417)
Diukur pada Measured at
nilai wajar fairvalue
melalui through profit
laba rugi 106 bps 520.882 (401.202) - - and loss
Kredit 4 bps (39.320) 39.320 - - Loans
Liabilitas keuangan Financial liabilities
Simpanan Deposits
Demand
Giro 1 bps 1.901 (1.901) - - deposits
Tabungan 0 bps 2.675 (2.675) - - Savings
Pinjaman yang
diterima 0 bps - - - - Borrowings
Manajemen Risiko Likuiditas Liquidity Risk Management
Risiko Likuiditas merupakan risiko yang timbul Liquidity Risk is the risk arising from PT BPI
akibat PT BPI tidak dapat memenuhi kewajiban that cannot meet its financial obligation to
finansialnya kepada nasabah atau pihak lawan customers or counterparties in a timely
(Counterparty) secara tepat waktu dengan biaya manner at a reasonable cost. Liquidity risk
yang wajar . Manajemen risiko likuiditas management is very important because it can
merupakan hal yang sangat penting karena have a significant impact on the business
dapat berdampak signifikan terhadap sustainability. PT BPI strives to ensure that
keberlangsungan bisnis. PT BPI senantiasa every need of liquidity and funding at this time
berupaya memastikan bahwa setiap kebutuhan and the foreseeable future can be met both in
likuiditas dan pendanaan saat ini dan masa yang normal and crisis market condition.
akan datang dapat terpenuhi baik dalam kondisi
pasar normal maupun krisis.
PT BPI mengelola risiko likuiditas secara hati- PT BPI manages liquidity risk carefully
hati (prudent) dengan memastikan kecukupan (prudent) to ensure sufficient funds on a daily
dana secara harian maupun di masa datang baik basis and in the future both during normal
pada saat kondisi normal maupun kondisi krisis time and crisis condition in the fulfillment of
dalam pemenuhan liabilitas secara tepat waktu obligation in a timely manner from various
dari berbagai sumber dana yang tersedia, sources of available funds, including ensuring
termasuk memastikan ketersediaan aset likuid the availability of high-quality liquid assets.
berkualitas tinggi. Rencana pendanaan darurat Contingency funding plan has been made to
(contingency funding plan) telah disusun untuk prepare PT BPI if there is a crisis.
mempersiapkan PT BPI jika terjadi krisis
253
Page 264
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
PT BPI mengukur dan memantau risiko likuiditas PT BPI measures and monitors liquidity risk
melalui analisis perbedaan jatuh tempo likuiditas through the difference in the maturity of
dan rasio-rasio likuiditas. Salah satu rasio liquidity and liquidity ratios analysis. One
likuiditas yang digunakan adalah rasio dari aset liquidity ratio used is the ratio of liquid assets
likuid terhadap liabilitas lancar. PT BPI juga telah to current liabilities. PT BPI has also to
mengimplementasi perhitungan Liquidity implement Liquidity Coverage Ratio (LCR)
Coverage Ratio (LCR) sesuai dengan ketentuan calculation in accordance with the LCR
LCR dari Otoritas Jasa Keuangan (OJK). Pada provisions of the Financial Services Authority
triwulan I 2024 likuiditas PT BPI masih terjaga (OJK). In QuarterI I 2024 PT BPI liquidity has
sangat baik dengan rata-rata LCR triwulan I 2024 been maintained very well with a quarterly
sebesar 231,72% naik dibandingkan triwulan average LCR of 231,72%.
sebelumnya.
Tabel di bawah ini menyajikan rasio dari aset The table below presents the ratio of liquid
likuid terhadap liabilitas lancar. assets to current liabilities.
31 Desember/
31 Maret/ December 31,
March 31 2024 2023
Kas 2.275.027 1.297.547 Cash
Giro, SBI dan penempatan BI Demand deposits, BI Certificate
lainnya 7.360.147 10.336.352 and other BI placements
Obligasi Pemerintah 45.563.025 37.943.621 Government bonds
Penempatan pada bank lain Placement with other banks
dikurangi dengan simpanan less deposits from other
dari bank lain 938.952 2.449.435 banks
Total aset likuid bersih 57.137.151 52.026.955 Total net liquid assets
Simpanan 131.372.122 135.089.481 Deposits
Rasio 43.49% 38,51% Ratio
Maturity Analysis For Financial Liabilities
Analisis Jatuh Tempo Untuk Liabilitas
Keuangan
Tabel di bawah menunjukkan profil jatuh tempo The table below shows the maturity profile of
liabilitas keuangan Grup berdasarkan arus kas the Group’s financial liabilities based on the
tidak terdiskonto. Dalam tabel dibawah PT BPI cash flows that are not discounted. In the table
telah mengelompokan jatuh tempo untuk below the PT BPI has grouped the maturity of
liabilitas keuangan berdasarkan sisa jatuh tempo financial liabilities based on the remaining
kontraktual dari tanggal pelaporan. contractual maturity of the reporting date.
Tabel di bawah menunjukkan profil jatuh tempo The table below shows the maturity profile of
liabilitas keuangan Grup berdasarkan arus kas the Group’s financial liabilities based on
tidak terdiskonto. undiscounted cash flows.
254
Page 265
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
31 Maret/March 31, 2024
>1
Sampai > 1 bulan > 3 bulan tahun > 2 tahun
dengan 1 s/d 3 s/d 12 s/d 2 s/d 5
bulan/ 1 bulan/ bulan/ tahun/ tahun/ >5
Lain-lain/ month or >1- 3 >3- >1- >2-5 tahun/ >
Others less months 12 months 2 years years 5 years Total/ Total
Liabilitas Financial
keuangan liabilities
tanpa suku Without
bunga interest:
Liabilites
Liabilitas Payable
segera - 338.155 - - - - - 338.155 immediately
Simpanan - 81.816 3.057 599 - - - 85.4720 Deposits
Simpanan
dari bank Deposits from
lain - 28.981 - - - - - 28.981 other banks
Liabilitas Derivative
derivatif - 18.798 17.830 3.223 - - - 39.851 payables
Liabilitas Acceptance
akseptasi - 553.288 761.956 745.002 - - - 2.060.246 payables
Liabilitas Other
lain-lain - 264.223 138.884 79.406 4.989 225.800 220.223 933.525 liabilities
Suku bunga Variable
variable interest rate
Simpanan - 63.925.115 - - - - - 65.395.215 Deposits
Simpanan
dari bank Deposits from
lain - 690.069 - - - - - 690.069 other banks
Liabilitas Other
lain-lain - 37.672 - - - - - 37.672 liabilities
Suku bunga Fixed interest
tetap rate
Simpanan - 49.246.308 12.137.632 6.519.847 22.078 - - 67.925.865 Deposits
Simpanan
dari bank Deposits from
lain - 3.069.462 5.694 506 - - - 3.075.662 other banks
Efek yang
dijual Securities
dengan sold with
janji dibeli agreements to
Kembali - 12.348.534 - - - - - 12.348.534 repurchase
Pinjaman
yang
diterima - 530.961 228.316 758.749 822.709 807.982 - 3.148.717 Borrowings
Obligasi 1.302.00 Subordinated
subordinasi - - - - 0 - - 1.302.000 bonds
Liabilitas lain-
lain - 122.845 - 197 1.115 - - 124.157 Other liabilities
2.152.89
Sub-total - 131.256.227 13.293.369 8.107.529 1 1.033.782 220.223 156.064.021 Sub total
Dana syirkah Temporary
temporer syirkah funds
Suku bunga Fixed interest
tetap - 7.779.395 2.742.005 250.257 - - - 10.771.657 rate
Suku bunga Variable
variabel - 458.302 - - - - - 458.302 interest rate
Liabilitas Commitment
komitmen liabilities
Fasilitas
kredit
kepada
nasabah
yang
belum Unused
digunakan 38.900.395 76.050 204.583 335.119 857.126 - - 40.373.273 facilities
L/C yang
irrevocable
dan masih Outstanding
berjalan irrevocable
dalam letters of
rangka credit (L/C)
ekspor for export
dan impor - 198.544 642.406 276.541 307 - - 1.117.798 and import
Sub total Sub total
liabilitas commitment
komitmen - 274.594 846.989 611.660 857.433 - - 41.491.071 liabilities
3.010.32
Total - 139.768.518 16.882.363 8.969.446 4 1.033.782 220.223 208.785.051 Total
255
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The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Likuiditas (lanjutan) Liquidity Risk Management (continued)
31 Desember/December 31, 2023
> 3 bulan > 1 tahun > 2 tahun
Sampai > 1 bulan s/d 12 s/d 2 s/d 5
dengan 1 s/d 3 bulan/ bulan/ tahun/ tahun/
Lain-lain/ bulan/ 1 >1- 3 >3- >1- >2-5 > 5 tahun/
Others month or less months 12 months 2 years years > 5 years Total/ Total
Liabilitas Financial
keuangan liabilities
tanpa suku Without
bunga interest:
Liabilites
Liabilitas Payable
segera - 186.926 - - - - - 186.926 immediately
Simpanan - 94.395 3.080 605 - - - 98.080 Deposits
Simpanan
dari bank Deposits from
lain - 19.658 - - - - - 19.658 other banks
Liabilitas Derivative
derivatif - 8.437 6.086 1.909 - - - 16.432 payables
Liabilitas Acceptance
akseptasi - 566.227 534.818 540.318 - - - 1.641.363 payables
Liabilitas Other
lain-lain - 193.568 78.341 - - 203.084 212.829 687.822 liabilities
Suku bunga Variable
variable interest rate
Simpanan - 65.395.215 - - - - - 65.395.215 Deposits
Simpanan
dari bank Deposits from
lain - 38.967 - - - - - 38.967 other banks
Suku bunga Fixed interest
tetap rate
Simpanan - 50.073.945 13.149.918 6.706.976 56.008 - - 69.986.847 Deposits
Simpanan
dari bank Deposits from
lain - 2.359.914 5.832 2.535 - - - 2.368.281 other banks
Efek yang
dijual Securities
dengan sold with
janji dibeli agreements to
Kembali - 9.772.476 - - - - - 9.772.476 repurchase
Pinjaman
yang
diterima - 389.516 268.273 859.222 836.441 997.025 - 3.350.477 Borrowings
Obligasi Subordinated
subordinasi - - 2.451.410 - 1.486.144 - - 3.937.554 bonds
Sub-total - 129.099.244 16.497.758 8.111.565 2.378.593 1.200.109 212.829 157.500.098 Sub total
Dana syirkah Temporary
temporer syirkah funds
Suku bunga Fixed interest
tetap 5.634.424 2.437.513 2.149.135 557 - - 10.221.629 rate
Suku bunga Variable
variabel - 416.802 - - - - - 416.802 interest rate
Liabilitas Commitment
komitmen liabilities
Fasilitas
kredit
kepada
nasabah
yang belum Unused
digunakan - 3.205.231 4.117.495 19.538.907 2.480.596 6.640.292 1.879.026 37.861.547 facilities
L/C yang
irrevocable
dan masih Outstanding
berjalan irrevocable
dalam letters of
rangka credit (L/C)
ekspor for export
dan impor - 348.094 662.935 404.190 90 - - 1.415.309 and import
Sub total Sub total
liabilitas commitment
komitmen - 3.553.325 4.780.430 19.943.097 2.480.686 6.640.292 1.879.026 39.276.856 liabilities
Total - 138.703.795 23.715.701 30.203.797 4.859.836 7.840.401 2.091.855 207.415.385 Total
256
Page 267
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Operasional Operational Risk Management
Risiko Operasional adalah potensi terjadinya Operational Risk is the potential occurrence of
kesalahan operasional dan/atau kerugian operational errors and/or operational losses,
operasional baik secara langsung ataupun tidak either directly or indirectly, caused by
langsung yang disebabkan oleh ketidakcukupan inadequacy and/or dysfunction of internal
dan/atau tidak berfungsinya proses internal, processes, human error, system failure,
kesalahan manusia, kegagalan sistem, dan/atau and/or external events that affect PT BPI
adanya kejadian-kejadian eksternal yang operations.
memengaruhi operasional PT BPI.
Pengelolaan risiko operasional sangat penting The management of Operational Risk is
bagi PT BPI sebagai tindakan pencegahan untuk essential to PT BPI as a preventive measure
meminimalkan terjadinya insiden kerugian to lower down the occurrence of financial and
finansial maupun non-finansial termasuk insiden non-financial loss incidents, including fraud
fraud. Serta menghindarkan PT BPI dari incidents. As well as preventing PT BPI from
terjadinya jenis-jenis risiko ikutan lainnya yang subsequent occurence of other risk types
dipicu oleh risiko operasional. PT BPI yang dapat being triggered by the operational risks. PT
mengelola risiko operasionalnya secara efektif BPI that can manage their operational risks
akan menghasilkan kualitas dari aktivitas effectively will deliver quality operations and
operasional dan bisnis yang efisien sehingga efficient business activities, which in turn will
mendorong tercapainya objektif PT BPI. encourage the achievement of the PT BPI
objectives..
Pemaparan risiko operasional melekat pada Operational risk exposure is inherent to all
seluruh aktivitas fungsional PT BPI, sehingga functional activities of PT BPI, so that the
mekanisme pengendaliannya wajib untuk required control mechanisms will have to be
dipahami dan dilaksanakan oleh seluruh Pejabat well understood and implemented by all PT
dan Karyawan PT BPI, dan khususnya yang BPI Officials and Employees, and especially
terkait dengan risiko-risiko baru (emerging risks) to those related to emerging risks, such as
seperti pemaparan risiko yang terkait dengan cyber security risks inherent to the adoption of
ketahanan dan keamanan siber dalam information technology in accordance with
pemanfaatan teknologi informasi sesuai POJK OJK Regulation (POJK) No. 11
No. 11 /POJK.03/2022 tentang /POJK.03/2022 concerning the
Penyelenggaraan Teknologi Informasi oleh Bank Implementation of Information Technology by
Umum dan SEOJK Commercial Banks and OJK Circular(SEOJK)
No. 29/SEOJK.03/2022 tentang Ketahanan dan No. 29/SEOJK.03/2022 concerning Cyber
Keamanan Siber bagi Bank Umum, seiring Resilience and Security for Commercial
dengan pesatnya perkembangan teknologi Banks. This is also in line with the rapid
informasi dan bisnis digital saat ini. growth of information technology and digital
businesses nowadays.
PT BPI selalu mengerahkan upaya terbaiknya PT BPI consistently exerts its best efforts in
dalam menerapkan manajemen risiko effective management of operational risk
operasional yang melekat pada semua aktivitas exposures inherent to all functional activities
fungsional PT BPI sesuai Peraturan Otoritas of PT BPI, in concurrence to Otoritas Jasa
Jasa Keuangan (POJK) Nomor Keuangan Regulation (POJK)
18/SEOJK.03/2016 tentang Penerapan No. 18/SEOJK.03/2016 concerning the
Manajemen Risiko bagi Bank Umum, dengan Implementation of Risk Management for
melakukan aktivitas-aktivitas sebagai berikut: Commercial Banks, by carrying out the
following activities:
a) Memastikan terjaganya efektivitas dari a) Ensuring that the effective Governance
Tata Kelola dan Fungsi Pengawasan atas and Overseeing Functions on PT BPI's
praktik manajemen risiko PT BPI yang risk management practices are carried
dilakukan oleh Direksi dan Dewan out with by the Board of Directors and
Komisaris. Board of Commissioners.
257
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The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Operasional (lanjutan) Operational Risk Management (continued)
b) Kecukupan pedoman kebijakan dan b) Adequacy of operational risk
prosedur manajemen risiko operasional management policies and standard
yang lengkap, kerangka operating procedures, comprehensive
kerja/pendelegasian tugas dan wewenang framework/clear segregation of
yang jelas (segregation of duties) disertai accountability/duties and authorities as
limit risiko mengenai pengelolaan risiko well as definitions of operational risk
operasional. limits.
c) Menjaga konsistensi dan efektivitas dari c) Maintaining consistency and
proses dan berjalannya mekanisme effectiveness of the process and
Identifikasi, Pengukuran, Pemantauan dan practices of Identification, Measurement,
Pengendalian/Mitigasi atas pemaparan Monitoring and Controling/Mitigation
risiko operasional pada setiap Unit Kerja. PT mechanisms for operational risk
BPI juga telah memanfaatkan sistem exposure in all operational Work Unita.
informasi manajemen risiko operasional PT BPI has been deploying an
yang disesuaikan dengan karakteristik, operational risk management information
kegiatan dan kompleksitas usaha. system which well suit to Bank’s business
characteristics, activities and complexity.
d) Melakukan kajian dan pemberian opini d) Conduct reviews and provide
manajemen risiko operasional pada operational risk management opinions
penerbitan produk baru dengan cakupan over inceptions of new products and
potensi risiko yang lebih komprehensif services, with more comprehensive and
sesuai dengan pedoman dan standarisasi in-depth coverage of potential risks in
mengenai tata kelola yang berdasarkan concurrence to guidelines and
ketentuan-ketentuan regulator maupun standardization of governance based on
standar industri. regulatory provisions and industry
standards.
e) Conductioning Operational Risk
e) Melakukan perhitungan Aktiva Tertimbang Weighted Assets (RWA) by using the
Menurut Risiko (ATMR) Risiko Operasional Standard Measurement Approach in
dengan menggunakan pendekatan concurrence to OJK Circular (SEOJK)
Standard (Standard Measurement Number 6/SEOJK/2020.
Approach) sesuai SEOJK Nomor f) Conduct monitoring and recording
6/SEOJK/2020. incidents of PT BPI operational errors
that result in financial losses
f) Melakukan pemantauan dan pencatatan
(nearmisses), as well as mitigation steps
insiden kesalahan operasional PT BPI baik
taken.
yang menimbulkan kerugian finansial (loss
event management/LEM) maupun yang
hampir menimbulkan kerugian finansial g) Consistently improve the effectiveness
(nearmisses), serta langkah mitigasi yang and efficiency in monitoring the
dilakukan. implementation of operational risk
management, by utilizing Operational
g) Secara konsisten melakukan peningkatan
Risk Assessor (OPRA) and Risk Based
dari efektivitas dan efisiensi dalam
Bank Rating (RBBR) applications, which
memantau penerapan manajemen risiko
have been effectively deployed in all
operasional, dengan memanfaatkan
Head Office Units and Branch Offices.
Aplikasi Operational Risk Assessor (OPRA)
Operational risk management tools
dan Aplikasi Risk Based Bank Rating
featured in the Operational Risk
(RBBR) yang telah diimplementasikan pada
Assessor (OPRA) include:
seluruh unit kerja Kantor Pusat atau Kantor
Cabang. Aktivitas pengelolaan risiko
operasional yang tersedia pada Aplikasi
Operational Risk Assesor (OPRA)
diantaranya:
258
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The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Operasional (lanjutan) Operational Risk Management (continued)
• Risk and Control Self-Assessment • Risk and Control Self-Assessment (R-
(R-CSA), untuk mengidentifikasi dan CSA), to identify and measure
mengukur pemaparan risiko, serta operational risk exposure, as well as to
memprediksi tingkat risiko operasional predict the level of operational risk
dalam beberapa periode ke depan exposures for the next 6 months period,
berdasarkan data historis dan efektifitas based on historical data baselining and
kontrol yang tersedia. the effectiveness of controls practices.
• Loss Event Management (LEM), yaitu • Loss Event Management (LEM), is the
proses pengelolaan Insiden yang process of managing operational risk
berdampak/menimbulkan kerugian incidents that impacted/caused financial
finansial bagi PT BPI. losses for PT BPI.
g) Secara konsisten melakukan peningkatan g) Consistently improve the effectiveness
dari efektivitas dan efisiensi dalam and efficiency in monitoring the
memantau penerapan manajemen risiko implementation of operational risk
operasional, dengan memanfaatkan management, by utilizing Operational
Aplikasi Operational Risk Assessor (OPRA) Risk Assessor (OPRA) and Risk Based
dan Aplikasi Risk Based Bank Rating Bank Rating (RBBR) applications, which
(RBBR) yang telah diimplementasikan pada have been effectively deployed in all
seluruh unit kerja Kantor Pusat atau Kantor Head Office Units and Branch Offices.
Cabang. Aktivitas pengelolaan risiko Operational risk management tools
operasional yang tersedia pada Aplikasi featured in the Operational Risk
Operational Risk Assesor (OPRA) Assessor (OPRA) include: (continued)
diantaranya: (lanjutan)
• Risk and Control Self-Assessment (R- • Risk and Control Self-Assessment (R-
CSA), untuk mengidentifikasi dan CSA
mengukur pemaparan risiko, serta
• Nearmiss, yaitu insiden risiko operasional • Nearmisses, are operational risk
yang tidak/hampir menimbulkan kerugian incidents that do not/nearly cause
finansial bagi financial losses for PT BPI, and must still
PT BPI, namun tetap harus menjadi be considered as an early warning
peringatan dini (early warning signal) signal to prevent future occurrence or
agar tidak terulang di kemudian hari dan operational loss event incidents.
menjadi insiden LEM.
• Key Risk Indicators, yang merupakan • Key Risk Indicators (KRI), which are
indikator yang disusun sebagai bagian indicators previously defined together
dari upaya memantau risiko-risiko yang with the repective thresholds, as part of
ada secara risk-based dengan tujuan continuous monitoring over the state of
agar tindak lanjut dapat segera diambil existing risk exposures with the
sebelum terjadinya risiko. objective to enable early follow-up
actions prior to occurrence of risk event.
• Register Risiko Teknologi Informasi, yang • Information Technology Risk Register,
terdiri dari register risiko yang berbasis which consists of process-based and
proses dan aset, serta dapat memberikan asset-based risk registers, and can
informasi risiko TI sehinggga Risk provide the mapping of IT risk
Owner/Risk Taking Units maupun pihak information, so that Risk Owners/Risk
terkait lainnya dapat melakukan Taking Units and other related parties
pemantauan maupun tindakan mitigasi can carry out monitoring and mitigation
agar sistem TI tetap terjaga dan actions, in ensuring continuous IT
mendukung operasional, bisnis dan services to support operations, business
layanan nasabah secara berkelanjutan. and customer service.
259
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The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Operasional (lanjutan) Operational Risk Management (continued)
h) Terus menyempurnakan program h) Continue to improve the Risk
kesadaran akan risiko dengan hashtag Awareness Program with the
#PeduliKeamanan, untuk target internal #PeduliKeamanan hashtag, targeted for
(kayawan PT BPI) maupun eksternal internal (PT BPI employees) and external
(Nasabah dan Konsumen), yang dilakukan (Customers and Consumers), and
secara sistematis dan terukur efektivitasnya. carried out systematically with defined
mechanisms to measure its
effectiveness.
i) Memperluas cakupan dan meningkatkan i) Improving the coverage and quality of
kualitas dari pengelolaan risiko terkait risk management over risks related to IT
Teknologi Informasi dan Digital melalui and Digital through effective operational
pembentukan fungsi-fungsi yang mengelola of functions that manage security aspects
aspek-aspek keamanan dari Layanan of Digital Services consisting of CISO
Digital diantaranya operasionalisasi dari Office which carries out the functions of
CISO Office yang menjalankan fungsi
CISO-Chief Information Security
CISO-Chief Information Security Officers,
DPO-Data Protection Officer, dan eskalasi Officers, DPO-Data Protection Officer,
CSIRT-Cyber Security Incident Response and escalation of CSIRT-Cyber Security
Team; serta operasionalisasi dari CSOC- Incident Response Team; as well as the
Cyber Security Operation Center sebagai operationalization of CSOC-Cyber
infrastruktur pendukung keamanan siber PT Security Operation Center as part of PT
BPI. BPI cyber security supporting
infrastructure.
Sebagai sistem pelaporan dan dasar As for reporting system and basis for
pengawasan atas Proses Pengelolaan Risiko supervisory over PT BPI's Operational Risk
Operasional PT BPI, maka secara konsisten Management practices, the Bank is providing
disampaikan Laporan Profil Risiko Operasional Operational Risk Profile Reports and Risk
dan hasil Pemantauan Risk Apetite /Risk Appetite/Risk Tolerance Monitoring being
Tolerance kepada Komite Manajemen Risiko consistently submitted to the Risk
(Direksi) dan Komite Pemantau Risiko (Dewan Management Committee (Board of Directors)
Komisaris), untuk selanjutnya dilaporkan dalam and Risk Monitoring Committee (Board of
bentuk Laporan Profil Risiko dan Laporan Commissioners), and then subsequently
Tingkat Kesehatan Bank (Risk Based Bank reported to the Regulators (OJK/Bank
Rating) kepada Regulator. Selain itu, dalam Indonesia) in the form of Risk Profile Report
rangka pengelolaan risiko operasional terdapat and Bank’s Soundness Level Report (Risk
laporan pengelolaan risiko operasional yang Based Bank Rating). Additionally, in the
disampaikan kepada manajemen sebagai context of sound operational risk
sarana monitoring dan bahan pertimbangan management practices, more detailed ad-hoc
untuk mengambil tindakan prioritas. operational risk management reports are also
provided to Bank’s Management as a means
of monitoring and consideration for taking
priority actions.
Manajemen Risiko Hukum Legal Risk Management
Risiko hukum adalah risiko yang ditimbulkan Legal risk is the risk arising from legal claims
akibat tuntutan hukum dan/atau kelemahan and/or weaknesses in judiciall aspects
aspek yuridis yang disebabkan oleh ketiadaan caused by the absence of supporting laws
peraturan perundang-undangan yang and regulations or weaknesses in the
mendukung atau kelemahan perikatan seperti agreement such as not fulfilling the conditions
tidak dipenuhinya syarat sahnya kontrak dan for the validity of the contract and inadequate
kelengkapan pengikatan dokumen yang tidak completeness of binding documents. As
memadai. Seiring dengan perkembangan bisnis business develops and the scope of
dan perluasan cakupan kerjasama / ekosistem cooperation/ecosystem with third parties
dengan pihak ketiga, maka pengelolaan risiko expands, legal risk management becomes
hukum menjadi penting. important.
260
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The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Hukum (lanjutan) Legal Risk Management (continued)
Untuk mencegah terjadinya perselisihan To prevent disputes from occurring in the future,
dikemudian hari, maka kerjasama dengan pihak cooperation with third parties must be based on a
ketiga wajib dilandasi perikatan Perjanjian comprehensive contractual agreement (PKS-
Kerjasama (PKS) yang tertulis dengan cakupan Perjanjian Kerjasama) with a complete scope of
klausala yang lengkap yang disepakati dan clauses that are agreed upon and binding on the
mengikat bagi para pihak. Selain itu PT BPI harus parties. In addition, PT BPI must review and
melakukan kaji ulang dan mengkinikan PKS yang update agreements that have been previously
telah dibuat sebelumnya dengan memasukan created by including new clauses that yet to be
klausula-klausula baru yang belum tercakup, covered, such as the Personal Data Protection
seperti klausula Pelindungan Data Pribadi (sesuai clause (according to Law No. 7 of 2022),
UU No.7 tahun 2022), Pelindungan Konsumen Consumer Protection (Law No. 8 of 1999) and
(UU No.8 tahun 1999) dan regulasi turunannya. derivative regulations. To ensure completeness
Untuk memastikan kelengkapan klausula dalam of the clauses in the PKS, all working Units in PT
PKS PT BPI dapat meminta kajian dan opini BPI might request consultation and having legal
hukum kepada Bagian/Departemen hukum PT reviews and opinions from PT BPI legal
BPI. section/department.
Sebagai dasar bagi pengawasan atas proses As the basis for supervision over Legal Risk
Pengelolaan Risiko Hukum, maka PT BPI Management practices, PT BPI carries out
melaksanakan penilaian Profil Risiko Hukum quarterly Legal Risk Profile assessments on
secara triwulanan atas beberapa parameter several risk indicators / risk parameters in
indikator risiko sesuai ketentuan Regulator yang accordance to applicable Regulatory provisions
berlaku sehingga diperoleh gambaran mengenai so as to obtain an overview of the potential level
tingkat potensi Risiko Hukum secara bankwide. of bankwide Legal Risk state.
Manajemen Risiko Stratejik Strategic Risk Management
Risiko stratejik dapat terjadi akibat ketidaktepatan Strategic risk can occur due to weaknesses in
PT BPI dalam mengambil keputusan dan/atau PT BPI’s decision making processes and/or
pelaksanaan suatu keputusan stratejik serta while implementing strategic decisions as well
kegagalan dalam mengantisipasi perubahan as failure to anticipate changes in the business
lingkungan bisnis. Pengelolaan risiko stratejik environment. Strategic risk management is
menjadi penting untuk menjaga keberlanjutan important to maintain the sustainability of
operasional dan bisnis PT BPI dalam menghadapi PT BPI's operations and businesses in facing
kondisi lingkungan bisnis internal dan eksternal dynamics of internal and external business
serta perkembangan global yang dapat environmental conditions as well as global
mengganggu tujuan objektif PT BPI. developments which can disrupt PT BPI's
objectives.
PT BPI senantiasa melakukan analisis kesesuaian PT BPI consistently carries out analysis over
bisnis internal dengan lingkungan eskternal serta the suitability of its internal business directions
menganalisa realisasi pencapaian target rencana with the external environment, as well as
bisnis PT BPI yang telah ditetapkan secara periodically analyzing the realization of the
periodik, melakukan pengukuran realisasi achievement of bank business plan/ targets
pencapaian target aset, aset produktif, sumber which have been previously set, measuring the
dana, permodalan, laba sebelum pajak, produk realization of the achievement of targets for
baru, jaringan kantor dan lainnya dibanding assets, productive assets, sources of funds,
proyeksi yang tercantum dalam Rencana Bisnis capital, profit before tax, new products, office
PT BPI. networks and others, and compared them to the
projections stated in PT BPI's Business Plan.
Sebagai dasar bagi pengawasan atas proses As a basis for supervision over Strategic Risk
Pengelolaan Risiko Stratejik, maka PT BPI Management practices, PT BPI carries out
melaksanakan penilaian Profil Risiko Stratejik quarterly Strategic Risk Profile assessments on
secara triwulanan atas beberapa parameter several risk indicator/ parameters in
indikator risiko sesuai ketentuan regulator yang accordance with applicable regulatory
berlaku sehingga diperoleh gambaran mengenai provisions so as to obtain an overview of the
tingkat potensi Risiko Stratejik secara bankwide. potential level of Strategic Risk exposures on a
bankwide basis.
261
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The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Manajemen Risiko Reputasi Reputation Risk Management
Risiko reputasi adalah risiko akibat menurunnya Reputation risk is the risk resulted from the
tingkat kepercayaan pemangku kepentingan losing of stakeholder’s trust due to negative
(stakeholders) yang bersumber dari persepsi perceptions over PT BPI, whether due to
negatif terhadap PT BPI, baik yang disebabkan operational defect or violations of business
operasional maupun pelanggaran etika bisnis. ethics. PT BPI continues to improve service
PT BPI senantiasa meningkatkan kualitas quality through coordination and
layanan melalui koordinasi dan redefinition/clear division of functions
redefinisi/pembagian dari masing-masing fungsi related to complaint management and
yang terkait dengan pengelolaan keluhan dan customer protection ie. Customer Service,
perlindungan nasabah, yaitu Satuan Kerja Customer Complaint Handling, Call Center,
Customer Service, Customer Complaint Helpdesk, Corporate Secretary, and other
Handling, Call Center, Helpdesk, Corporate related Working Units.
Secretary, dan unit kerja terkait lainnya.
Sebagai dasar bagi pengawasan atas proses As a basis for overseeing over Reputation
Pengelolaan Risiko Reputasi, PT BPI Risk Management practices, PT BPI carries
melaksanakan penilaian Profil Risiko Reputasi out quarterly Reputation Risk Profile
secara triwulanan atas beberapa parameter assessments on several risk indicator/
indikator risiko sesuai ketentuan regulator yang parameters in accordance to applicable
berlaku sehingga diperoleh gambaran mengenai regulatory provisions to obtain an overview
tingkat potensi Risiko Reputasi secara of the potential level of bankwide Reputation
bankwide. Risk.
Manajemen Risiko Kepatuhan Compliance Risk Management
Risiko Kepatuhan adalah Risiko akibat PT BPI Compliance risk is the risk resulted from PT
tidak mematuhi dan/atau tidak melaksanakan BPI of not complying to and/or not
peraturan perundang-undangan dan ketentuan implementing applicable laws and
yang berlaku dalam kegiatan operasional dan regulations during its operational and
bisnisnya. PT BPI melakukan pemantauan dan business activities. PT BPI continuously
perbaiikan terhadap teguran/reminding monitors and timely make corrections over
letter/sanksi denda dari regulator serta regulatory reminders/reprimands/fine/
menindaklanjuti semua temuan Audit dari sanctions imposed by Regulators and
eksternal/regulator sesuai dengan waktu yang follows up on all audit findings from
telah ditetapkan. PT BPI menyampaikan laporan external/regulators according to the
hasil tindak lanjut Laporan Hasil Pemeriksaan specified time. PT BPI submits a report on
(LHP), melakukan pemantauan atas sanksi the results of the follow-up Audit Result
denda kewajiban membayar yang dikenakan Report (LHP), monitors the fines and
kepada PT BPI dari regulator. penalties imposed on PT BPI by the
regulator.
Sebagai dasar bagi pengawasan atas proses As a basis for oversight monitoring over
Pengelolaan Risiko Kepatuhan, PT BPI Compliance Risk Management practices,
melaksanakan penilaian Profil Risiko Kepatuhan PT BPI carries out quarterly Compliance
secara triwulanan atas beberapa parameter Risk Profile assessments on several risk
indikator risiko sesuai ketentuan regulator yang indicator parameters in accordance to
berlaku sehingga diperoleh gambaran mengenai applicable regulatory provisions so as to
tingkat potensi Risiko Kepatuhan secara obtain an overview of the potential level of
bankwide. Bank’s Compliance Risk exposures.
Analisis Perbedaan Jatuh Tempo Aset Dan Maturity Mismatch Analysis
Liabilitas Keuangan
Tabel dibawah ini menyajikan analisis jatuh The table below showed the maturity gap
tempo aset dan liabilitas Grup pada tanggal analysis of the Group on March 31, 2024
31 Maret 2024 dan 31 Desember 2023, and December 31, 2023 arranged by
berdasarkan jangka waktu yang tersisa sampai remaining days until maturity date and
tanggal jatuh tempo kontrak dan asumsi perilaku behavioral assumptions:
(behavioral assumptions):
262
Page 273
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Analisi Perbedaan Jatuh Tempo Aset Dan Maturity Mismatch Analysis (continued)
Liabilitas Keuangan (lanjutan)
31 Maret/ March 31, 2024
Sampai dengan > 1 - 3 bulan/ > 3 - 12 bulan/ > 1 - 2 tahun/ > 2 - 5 tahun/
Lain-lain/ 1 bulan/1 month > 1- > 3- > 1- > 2- > 5 tahun/ Jumlah/
Others or less 3 months 12 months 2 years 5 years > 5 years Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta
Rp Million Rp Million Rp Million Rp Million Rp Million Rp Million Rp Million Rp Million
Aset Asset
Tanpa suku bunga Without interest
Kas - 2.275.027 - - - - - 2.275.027 Cash
Giro pada Bank Indonesia - 5.790.147 - - - - - 5.790.147 Demand deposits with Bank Indonesia
Giro pada bank lain - 1 - - - - - 1 Demand deposits with other bank
Tagihan derivatif - 18.568 18.463 3.273 - - - 40.304 Derivative receivables
Kredit (543) 320 27 1.758 1.989 469 - 4.020 Loans
Tagihan akseptasi (9.066) 552.987 760.699 741.715 - - - 2.046.335 Acceptance receivables
Penyertaan dalam bentuk saham - - - - - - 789.370 789.370 Investments in share of stock
Aset lain-lain - bersih (68.203) 648.474 710.185 - 395.166 - 5.971 1.691.593 Other assets - net
Suku bunga variabel Variable interest rate
Giro pada bank lain (27) 1.385.120 - - - - - 1.385.093 Demand deposits with other banks
Penempatan pada Bank Indonesia Placement with Bank Indonesia and
dan bank lain - 12 - - - - - 12 other banks
Kredit (392.722) 6.815 18.417 390.021 1.119.149 5.511.607 14.776.443 21.429.730 Loans
Suku bunga tetap: Fixed interest rate
Penempatan pada Bank Indonesia Placement with Bank Indonesia and
dan bank lain (98) 4.114.208 578.803 - - - - 4.692.913 other banks
Efek-efek (28) 351.400 596.854 8.543.653 3.783.090 15.983.251 18.386.842 47.645.062 Securities
Kredit (8.009.856) 6.354.840 10.199.627 24.870.451 9.387.413 37.371.689 26.904.732 107.078.896 Loans
Tagihan anjak piutang (28.711) 75.000 - - - - - 46.289 Factoring receivable
Piutang jual dan sewa-balik (25.926) 10.851 8.593 59.328 6.930 2.959 - 62.735 Sales and lease-back receivables
Piutang sewa pembiayaan (6.784) 40.117 56.445 228.442 178.480 53.437 - 550.137 Finance leases receivables
Piutang pembiayaan konsumen (196.346) 367.855 521.936 2.270.070 2.742.974 3.049.251 2.345 8.758.085 Consumer financing receivables
Aset lain-lain - bersih 448 891 3.822 4.271 3.835 - 13.267 Other assets - net
Jumlah Aset (8.738.310) 21.992.190 13.470.940 37.112.533 17.619.462 61.976.498 60.865.703 204.299.016 Total Asset
Liabilitas Liabilities
Tanpa suku bunga: Without interest
Liabilitas segera - 338.155 - - - - - 338.155 Liabilities payable immediately
Simpanan - 81.816 3.057 599 85.472 Deposits
Simpanan dari bank lain - 28.981 - - - - - 28.981 Deposits from other banks
Liabilitas derivatif - 18.798 17.830 3.223 - - - 39.851 Derivative payables
Liabilitas akseptasi - 553.288 761.956 745.002 - - - 2.060.246 Acceptance payables
Liabilitas lain-lain - 187.700 80.392 - - 197.529 217.735 683.356 Other liabilities
Suku bunga variabel: Variable interest rate
Simpanan - 5.783.713 3.594.469 54.386.939 6.453 8.638 703 63.780.914 Deposits
Simpanan dari bank lain - 661.088 - - - - - 661.088 Deposits from other banks
Suku bunga tetap: Fixed interest rate
Simpanan - 49.088.838 12.042.186 6.353.612 21.100 - - 67.505.736 Deposits
Simpanan dari bank lain - 2.872.981 5.642 500 - - - 2.879.123 Deposits from other banks
Efek yang dijual dengan janji Securities sold with agreements to
dibeli kembali - 12.346.129 - - - - - 12.346.129 repurchase third parties
Pinjaman yang diterima - 530.961 228.316 758.749 822.709 807.983 - 3.148.718 Borrowings
Obligasi subordinasi - - - - 1.300.112 - - 1.300.112 Subordinated bonds
Jumlah Liabilitas - 72.492.448 16.733.848 62.248.624 2.150.374 1.014.150 218.438 154.857.881 Total Liabilities
Suku bunga variabel: Variable interest rate
Dana syirkah temporer - 458.302 - - - - - 458.302 Temporary syirkah funds
Suku bunga tetap: Fixed interest rate
Dana syirkah temporer - 7.779.395 2.742.005 250.257 - - - 10.771.657 Temporary syirkah funds
Jumlah Dana Syirkah Temporer - 8.237.697 2.742.005 250.257 - - - 11.229.959 Total Temporary Syirkah Funds
Selisih (8.738.310) (58.737.955) (6.004.913) (25.386.348) 15.469.088 60.962.348 60.647.265 38.211.176 Difference
263
Page 274
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
68. MANAJEMEN RISIKO (lanjutan) 68. RISKS MANAGEMENT (continued)
C. Risiko Perbankan (lanjutan) C. Banking Risk (continued)
Analisis Perbedaan Jatuh Tempo Aset Dan Maturity Mismatch Analysis (continued)
Liabilitas Keuangan (lanjutan)
31 Desember/ December 31, 2023
Sampai dengan > 1 - 3 bulan/ > 3 - 12 bulan/ > 1 - 2 tahun/ > 2 - 5 tahun/
Lain-lain/ 1 bulan/1 month > 1- > 3- > 1- > 2- > 5 tahun/ Jumlah/
Others or less 3 months 12 months 2 years 5 years > 5 years Total
Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta/ Rp Juta
Rp Million Rp Million Rp Million Rp Million Rp Million Rp Million Rp Million Rp Million
Aset Asset
Tanpa suku bunga Without interest
Kas - 1.297.547 - - - - - 1.297.547 Cash
Giro pada Bank Indonesia - 7.870.438 - - - - - 7.870.438 Demand deposits with Bank Indonesia
Giro pada bank lain - 2 - - - - - 2 Demand deposits with other bank
Tagihan derivatif - 10.929 7.385 2.123 - - - 20.437 Derivative receivables
Kredit (728) 322 149 1.271 1.862 718 - 3.594 Loans
Tagihan akseptasi (7.658) 565.909 533.993 537.885 - - - 1.630.129 Acceptance receivables
Penyertaan dalam bentuk saham - - - - - - 766.401 766.401 Investments in share of stock
Aset lain-lain - bersih (69.216) 652.327 594.470 - 377.410 - 5.936 1.560.927 Other assets - net
Suku bunga variabel Variable interest rate
Giro pada bank lain (35) 1.297.739 - - - - - 1.297.704 Demand deposits with other banks
Penempatan pada Bank Indonesia Placement with Bank Indonesia and
dan bank lain - 11 - - - - - 11 other banks
Kredit (7.606.250) 5.514.222 9.495.770 27.622.848 7.303.828 30.561.718 26.998.908 99.891.044 Loans
Suku bunga tetap: Fixed interest rate
Penempatan pada Bank Indonesia Placement with Bank Indonesia and
dan bank lain (2.688) 5.576.415 461.910 - - - - 6.035.637 other banks
Efek-efek (39) 101 2.287.375 4.968.715 3.127.024 13.378.932 15.248.526 39.010.634 Securities
Kredit (595.890) 456.373 437.912 3.564.157 2.194.449 9.596.576 17.154.429 32.808.006 Loans
Efek yang dibeli dengan janji dijual Securities purchased with agreements
kembali (329) 4.827.120 - - - - - 4.826.791 to resell
Tagihan anjak piutang (30.951) 75.000 - - - - - 44.049 Factoring receivable
Piutang jual dan sewa-balik (60.186) 18.037 11.254 43.122 17.590 3.331 - 33.148 Sales and lease-back receivables
Piutang sewa pembiayaan (953) 31.097 59.690 213.846 169.841 54.959 - 528.480 Finance leases receivables
Piutang pembiayaan konsumen (185.488) 347.200 491.422 2.319.102 2.534.067 2.920.217 2.485 8.429.005 Consumer financing receivables
Aset lain-lain - bersih - 866 1.739 3.940 1.120 4.353 1.960 13.978 Other assets - net
Jumlah Aset (8.560.411) 28.541.655 14.383.069 39.277.009 15.727.191 56.520.804 60.178.645 206.067.962 Total Asset
Liabilitas Liabilities
Tanpa suku bunga: Without interest
Liabilitas segera - 186.926 - - - - - 186.926 Liabilities payable immediately
Simpanan - 94.395 3.080 605 - - - 98.080 Deposits
Simpanan dari bank lain - 23.204 - - - - - 23.204 Deposits from other banks
Liabilitas derivatif - 8.437 6.086 1.909 - - - 16.432 Derivative payables
Liabilitas akseptasi - 566.227 534.818 540.318 - - - 1.641.363 Acceptance payables
Liabilitas lain-lain - 193.568 78.341 - - 203.084 212.829 687.822 Other liabilities
Suku bunga variabel: Variable interest rate
Simpanan - 6.821.937 3.683.363 54.855.351 5.842 6.748 663 65.373.904 Deposits
Simpanan dari bank lain - 1.394.538 - - - - - 1.394.538 Deposits from other banks
Suku bunga tetap: Fixed interest rate
Simpanan - 49.991.837 13.053.275 6.518.881 53.504 - - 69.617.497 Deposits
Simpanan dari bank lain - 994.706 5.780 2.500 - - - 1.002.986 Deposits from other banks
Efek yang dijual dengan janji Securities sold with agreements to
dibeli kembali - 9.761.945 - - - - - 9.761.945 repurchase third parties
Pinjaman yang diterima - 374.675 234.805 724.766 675.327 793.800 - 2.803.373 Borrowings
Obligasi subordinasi - - 2.399.514 - 1.299.762 - - 3.699.276 Subordinated bonds
Jumlah Liabilitas - 70.412.395 19.999.062 62.644.330 2.034.435 1.003.632 213.492 156.307.346 Total Liabilities
Suku bunga variabel: Variable interest rate
Dana syirkah temporer - 416.791 - - - - - 416.791 Temporary syirkah funds
Suku bunga tetap: Fixed interest rate
Dana syirkah temporer - 5.975.274 2.063.315 2.093.150 - - - 10.131.739 Temporary syirkah funds
Jumlah Dana Syirkah Temporer - 6.392.065 2.063.315 2.093.150 - - - 10.548.530 Total Temporary Syirkah Funds
Selisih (8.560.411) (48.262.805) (7.679.308) (25.460.471) 13.692.756 55.517.172 59.965.153 39.212.086 Difference
264
Page 275
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. KONTINJENSI, IKATAN DAN PERJANJIAN 69. CONTIGENCIES, COMMITMENTS AND OTHER
SIGNIFIKAN LAINNYA SIGNIFICANT AGREEMENTS
PT Bank Pan Indonesia Tbk (“PT BPI”) PT Bank Pan Indonesia Tbk (“PT BPI”)
a. PT BPI mengadakan Perjanjian Induk a. PT BPI entered into Master Bancassurance
Bancassurance dengan PT Asuransi Multi Artha Agreement with PT Asuransi Multi Artha
Guna (AMAG) berdasarkan Perjanjian Guna (AMAG) based on joint agreement
Kerjasama tanggal 27 Juni 2016 mengenai dated
June 27, 2016 regarding PT BPI consent to
persetujuan PT BPI untuk mempromosikan, promote, introduce and explain AMAG’s
memperkenalkan dan menjelaskan produk- products to PT BPI’s customers in Indonesia
produk AMAG kepada para nasabah PT BPI di based on agreement with upfront facilitation
Indonesia berdasarkan perjanjian yang telah fee amounting to Rp 601,976 million. Among
disepakati dengan nilai fasilitas awal adalah others, the promotion of AMAG’s product is
sebesar Rp 601.976 juta. Salah satu bentuk in motor vehicle insurance funded by KPM
promosi produk AMAG adalah dalam bentuk facility in all PT BPI’s branches and PT BPI’s
asuransi kendaraan bermotor yang dibiayai authorized representative with terms and
dengan fasilitas KPM di seluruh kantor cabang procedures of coverage determine by AMAG.
dan perwakilan yang menjadi wewenang PT BPI,
dengan syarat dan prosedur penutupan objek
pertanggungan ditentukan oleh AMAG.
Pada tanggal 31 Desember 2020, PT BPI
mengadakan perubahan atas perjanjian
kerjasama Bancassurance, dimana pembayaran On December 31, 2020 PT BPI has amend
atas komisi dilakukan setiap tahun dengan the Bancassurance agreement, whereby the
jangka waktu perjanjian 20 tahun terhitung dari payment of commission is made annually with
tanggal 1 Juli 2020. 20 years tenor start from July 1, 2020.
Magna sehat Magna Sehat
PT BPI mengadakan perjanjian kerjasama PT BPI entered into a joint agreement of
pemasaran referensi produk Bancassurance Bancassurance product reference marketing
Magna Sehat dengan AMAG berdasarkan of Magna Sehat with AMAG based on
Perjanjian Kerjasama tanggal 1 November 2018. agreement dated on November 1, 2018.
Pada tanggal 8 November 2019 PT BPI On November 8, 2019 PT BPI has its first
mengadakan perubahan pertama atas amendment of Bancassurance Agreement
Perjanjian Produk Bancassurance Asuransi Magna Sehat, whereby both parties agree to
Magna Sehat, dimana kedua pihak sepakat to the additional of terms regarding marketing
untuk menambahkan ketentuan yang mengatur process to individual customers.
proses pemasaran kepada Nasabah Individu.
265
Page 276
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. KONTINJENSI, IKATAN DAN PERJANJIAN 69. CONTIGENCIES, COMMITMENTS AND OTHER
SIGNIFIKAN LAINNYA (lanjutan) SIGNIFICANT AGREEMENTS (continued)
PT Bank Pan Indonesia Tbk (“PT BPI”) (lanjutan) PT Bank Pan Indonesia Tbk (“PT BPI”) (continued)
Asuransi Kecelakaan Diri Self Accident Insurance
PT BPI mengadakan perjanjian kerjasama PT BPI entered into a joint agreement of
pemasaran referensi produk Bancassurance Bancassurance product reference marketing
Asuransi Kecelakaan Diri dengan AMAG Self Accident Insurance with AMAG based on
berdasarkan Perjanjian Kerjasama tanggal agreement dated on April 9, 2019.
9 April 2019.
Pada tanggal 1 Agustus 2019 PT BPI On August 1, 2019 PT BPI has its first
mengadakan perubahan pertama atas amendment of joint agreement of
Perjanjian Produk Bancassurance Asuransi Bancassurance Product Self Accident
Kecelakaan Diri, dimana kedua pihak sepakat Insurance, whereby both parties agreed to
untuk menambahkan ketentuan yang mengatur add some policies regarding the process of
proses penutupan polis kepada nasabah KEP the closure of insurance policy of KEP
dan menambahkan ketentuan pada ayat 1 pasal customers and add some policies to article 17
17. verse 1.
Pada tanggal 7 Juni 2021 PT BPI mengadakan On June 7, 2021 PT BPI enter into second
perubahan kedua atas Perjanjian Produk amendment of joint agreement of
Bancassurance Asuransi Kecelakaan Diri, Bancassurance Product Self Accident
dimana kedua pihak sepakat untuk mengubah Insurance, whereby both parties agreed to
fitur produk, proses penutupan polis dan proses modified product feature, policy closing
klaim. process and claim process.
Magna Property Magna Property
PT BPI mengadakan perjanjian kerjasama PT BPI entered into a joint agreement of
pemasaran referensi produk Bancassurance Bancassurance product marketing Non-
Asuransi Non Kendaraan Bermotor dengan Vehicle Insurance with PT Panin Insurance
PT Panin Insurance berdasarkan Perjanjian based on Joint Agreement dated June 21,
Kerjasama tanggal 21 Juni 2011. 2011.
Pada tanggal 17 Oktober 2017, PT BPI On October 17, 2017 PT BPI has the third
mengadakan perubahan ketiga atas perjanjian amendment of the joint agreement of
kerjasama pemasaran referensi produk Bancassurance Reference Product, Non-
Bancassurance Asuransi Non Kendaraan Vehicle Insurance, whereby the both parties
Bermotor, dimana kedua pihak sepakat untuk has agreed to add the policies regarding the
menambah ketentuan referensi produk. product reference.
Pada tanggal 29 Maret 2019, PT BPI On March 29, 2019 PT BPI has its fourth
mengadakan perubahan keempat atas amendment of the agreement of
perjanjian kerjasama pemasaran referensi Bancassurance product reference marketing
produk Bancassurance Asuransi Non of Non-Vehicle Insurance, where both parties
Kendaraan Bermotor, dimana kedua pihak agree to the additional of terms regarding
sepakat untuk menambah ketentuan perluasan insurance offerings.
penawaran asuransi.
PT BPI mengadakan perjanjian kerjasama PT BPI enters the agreement of product
pemasaran distribusi produk Bancassurance marketing distribution of Bancassurance
Magna Properti dengan AMAG berdasarkan Magna Properti with AMAG based on the
Perjanjian Kerjasama tanggal 1 November 2023. agreement dated November 1, 2023.
Magna Secure Magna Secure
PT BPI mengadakan perjanjian kerjasama PT BPI enters the agreement of product
pemasaran referensi produk Bancassurance reference marketing of Bancassurance
Magna Secure dengan AMAG berdasarkan Magna Secure with AMAG based on the
Perjanjian Kerjasama tanggal 20 November agreement dated November 20, 2017.
2017.
266
Page 277
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. KONTINJENSI, IKATAN DAN PERJANJIAN 69. CONTIGENCIES, COMMITMENTS AND
SIGNIFIKAN LAINNYA (lanjutan) OTHER SIGNIFICANT AGREEMENTS
(continued)
PT Bank Pan Indonesia Tbk (“PT BPI”) (lanjutan) PT Bank Pan Indonesia Tbk (“PT BPI”)
(continued)
Magna Secure (lanjutan) Magna Secure (continued)
Pada tanggal 15 November 2019, PT BPI On November 15, 2019 PT BPI has its
mengadakan perubahan kedua atas Perjanjian second amendment of the agreement of
Produk Bancassurance Asuransi Magna Secure, Bancassurance Product Magna Secure
dimana kedua pihak sepakat untuk Insurance, whereby both parties agree to
menambahkan ketentuan perluasan penawaran the additional of terms regarding Insurance
Asuransi. offerings.
Magna Mobil Magna Mobil
PT BPI mengadakan perjanjian kerjasama PT BPI enters the agreement of product
pemasaran referensi produk Bancassurance reference marketing of Bancassurance
Magna Mobil dengan AMAG berdasarkan Magna Mobil with AMAG based on the
Perjanjian Kerjasama tanggal 16 Maret 2022. agreement dated March 16, 2022.
Asuransi Kecelakaan Diri Self Accident Insurance
PT BPI mengadakan perjanjian kerjasama PT BPI enters the agreement of product
pemasaran distribusi produk Bancassurance marketing distribution of Bancassurance
Asuransi Kecelakaan Diri dengan AMAG Self Accident Insurance with AMAG based
berdasarkan Perjanjian Kerjasama tanggal on the agreement dated November 1, 2023.
1 November 2023.
b. PT BPI mengadakan perjanjian kerjasama b. PT BPI entered into a joint agreement of
pemasaran produk Bancassurance Panin Dana Bancassurance with PT Panin Life based on
Pasti dengan PT Panin Life berdasarkan Agreement Letter No. 254-A/Dir/006/06.11,
Perjanjian Kerjasama No.254-A/Dir/006/06.11, No. 254-B/Dir/006/06.11 and No. 254-
No. 254-B/Dir/006/06.11 dan No. 254- C/Dir/006/06.11 dated June 22, 2011.
C/Dir/006/06.11 tanggal 22 Juni 2011.
Dalam perjanjian tersebut PT BPI bertindak Based on the agreement, PT BPI act as
sebagai agen pemasaran dengan memperoleh marketing agent and obtains compensation
kompensasi berupa komisi, dengan jangka such as commission, for 5 years and can be
waktu perjanjian selama 5 tahun dan dapat renewed.
diperpanjang kembali.
Pada tanggal 20 Mei 2013, PT BPI mengadakan On May 20, 2013, PT BPI amended the
perubahan perjanjian kerjasama, dimana kedua cooperation agreement whereby both
pihak sepakat untuk mengubah mekanisme parties agreed to change the mechanism of
penarikan nilai tunai Produk Asuransi Panin the withdrawal of value cash Produk
Dana Pasti. Pada tanggal 4 November 2013, PT Asuransi Panin Dana Pasti. On November
Panin Life berubah nama menjadi PT Panin Dai- 4, 2013, PT Panin Life changed its name
ichi Life. into PT Panin Dai-ichi Life.
Pada tanggal 26 September 2016, PT BPI On September 26, 2016 PT BPI has
mengadakan perubahan perjanjian kerjasama, amended the cooperation agreement
dimana kedua pihak sepakat untuk whereby both parties agreed to extend the
memperpanjang jangka waktu perjanjian sampai period of the agreement up to June 21, 2021
dengan tanggal 21 Juni 2021 dan perubahan and the changes of the commision earned
komisi yang diterima PT BPI menjadi sebesar by PT BPI to 0.33%.
0,33%.
Pada tanggal 22 Juni 2021, PT BPI mengadakan On June 22, 2021, PT BPI has entered into
perubahan perjanjian kerjasama, dimana kedua addendum of joint agreement, whereas both
pihak sepakat untuk memperpanjang waktu parties are willing to extend tenor
perjanjian selama 5 tahun sampai tanggal 21 agreement for 5 years until June 21, 2026.
Juni 2026.
267
Page 278
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. KONTINJENSI, IKATAN DAN PERJANJIAN 69. CONTIGENCIES, COMMITMENTS AND
SIGNIFIKAN LAINNYA (lanjutan) OTHER SIGNIFICANT AGREEMENTS
(continued)
PT Bank Pan Indonesia Tbk (“PT BPI”) (lanjutan) PT Bank Pan Indonesia Tbk (“PT BPI”)
(continued)
Pada tanggal 16 Desember 2022 ditandatangani On December 16, 2022, the Termination
Pengakhiran Perjanjian atas Perjanjian Kerjasama Agreement was signed for the Distribution Joint
Distribusi (Bancassurance) Produk Panin Dana Agreement (Bancassurance) for Panin Fixed
Pasti. Pengakhiran kerjasama dimaksud adalah Fund Products. Termination of the intended
untuk penjualan baru, sementara polis-polis yang collaboration is for new sales, while existing
sedang aktif (existing) akan tetap dikelola oleh PT policies will continue to be managed by
Panin Dai-Ichi Life sesuai syarat umum dan PT Panin Dai-Ichi Life in accordance with the
ketentuan yang berlaku. general terms and conditions that apply.
c. Panin Premier Protection c. Panin Premier Protection
PT BPI mengadakan perjanjian kerjasama PT BPI entered into a joint agreement of
pemasaran referensi produk Bancassurance Bancassurance product reference marketing
Panin Premier Protection dengan PT Panin Dai- with PT Panin Dai-ichi Life based on Agreement
ichi Life berdasarkan Perjanjian Kerjasama Letter dated July 23, 2013.
tanggal 23 Juli 2013.
Pada tanggal 6 Agustus 2019 PT BPI mengadakan On August 6, 2019 PT BPI has the twelfth
perubahan kedua belas atas Perjanjian Produk amendment of Agreement of Bancassurance,
Bancassurance, dimana kedua pihak sepakat whereby the both parties has agreed to amend
untuk mengubah pasal mengenai kepatuhan dan the article about compliance and customer data
data nasabah dan spesifikasi produk. and product specification.
Pada tanggal 18 Mei 2020 PT BPI mengadakan On May 18, 2020 PT BPI has its thirteenth
perubahan ketiga belas atas Perjanjian Produk amendment of the bancassurance
Bancassurance, dimana kedua pihak sepakat agreement, whereby both parties agree to
untuk mengubah spesifikasi produk Panin change the product specification of Panin
Premier Protection. Premier Protection.
Pada tanggal 16 Juni 2023 PT BPI telah On June 16, 2023 PT BPI has terminated
mengakhiri Perjanjian Kerjasama Referensi the Non-Bank Product Reference Joint
Tidak Dalam Rangka Produk Bank Agreement (Bancassurance) for Panin
(Bancassurance) Produk Panin Premier Premier Protection Products.
Protection.
Critical Illnes Infinite Protection Critical Illnes Infinite Protection
PT BPI mengadakan perjanjian kerjasama PT BPI has entered into joint agreement of
pemasaran distribusi produk Bancassurance Bancassurance Marketing Product
Critical Illness Infinite Protection dengan Distribution, Critical Illness Infinite
PT Panin Dai-ichi Life berdasarkan Perjanjian Protection with PT Panin Dai-ichi Life based
Kerjasama tanggal 15 Februari 2016. on joint agreement dated February 15,
2016.
Pada tanggal 26 Oktober 2016 PT BPI On October 26, 2016 PT BPI has its first
mengadakan perubahan pertama atas amendment of into joint agreement of
Perjanjian Produk Bancassurance Critical Illness Bancassurance Marketing Product, Critical
Infinite Protection, dimana kedua pihak sepakat Illness Infinite Protection, whereby both
untuk mengubah seluruh Standard Operating parties agreed to amend all Standard
Procedure dan menambahkan pasal mengenai Operating Procedures and add the article
twisting/churning about twisting/ churning.
Pada tanggal 5 Februari 2021 PT BPI On February 5, 2021, PT BPI has its second
mengadakan perubahan kedua atas Perjanjian amendment of Bancassurance Marketing
Produk Bancassurance Critical Illness Infinite Product, Critical Illness Infinite Protection,
Protection, dimana kedua pihak sepakat untuk whereby both parties agreed to amend the
mengubah pasal mengenai jangka waktu article about tenor of the agreement.
perjanjian.
268
Page 279
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. KONTINJENSI, IKATAN DAN PERJANJIAN 69. CONTIGENCIES, COMMITMENTS AND
SIGNIFIKAN LAINNYA (lanjutan) OTHER SIGNIFICANT AGREEMENTS
(continued)
PT Bank Pan Indonesia Tbk (“PT BPI”) (lanjutan) PT Bank Pan Indonesia Tbk (“PT BPI”)
(continued)
Critical Illnes Infinite Protection (lanjutan) Critical Illnes Infinite Protection (continued)
Pada tanggal 2 Februari 2022 PT BPI On February 2, 2022, PT BPI has entered
mengadakan perubahan ketiga atas Perjanjian into third amendment of Bancassurance
Produk Bancassurance Critical Illness Infinite Product Agreement, Critical Illness Infinite
Protection, dimana kedua pihak sepakat untuk Protection, whereby both parties agreed to
mengubah pasal mengenai jangka waktu amend the article about tenor of the
perjanjian. agreement.
PT BPI mengadakan perjanjian kerjasama PT BPI has entered into joint agreement of
pemasaran referensi produk Bancassurance Bancassurance Marketing Reference
Critical Illness Infinite Protection dengan Product, Critical Ilness Infinite Protection
PT Panin Dai-ichi Life berdasarkan Perjanjian with PT Panin Dai-ichi Life, based on Joint
Kerjasama tanggal 23 Maret 2022. Agreement dated March 23, 2022.
Pada tanggal 16 Juni 2023 PT BPI telah On June 16, 2023 PT BPI has terminated
mengakhiri Perjanjian Kerjasama Distribusi the Distribution Joint Agreement
(Bancassurance) Produk Critical Illness Infinite (Bancassurance) for Critical Illness Infinite
Protection. Protection Products.
Solusi Garda Asuransi Prima . Solusi Garuda Asuransi Prima
PT BPI mengadakan perjanjian kerjasama PT BPI has entered into joint agreement of
pemasaran reference produk Bancassurance Bancassurance Marketing Product
Solusi Garda Asuransi Prima dengan PT Panin Reference, Solusi Garda Asuransi Prima
Dai-ichi Life berdasarkan Perjanjian Kerjasama with PT Panin Dai-ichi Life based on joint
tanggal 20 November 2015. agreement dated November 20, 2015.
Pada tanggal 1 November 2017 PT BPI On November 1, 2017 PT BPI has its first
mengadakan perubahan pertama atas amendment of the agreement of
Perjanjian Produk Bancassurance Solusi Garda Bancassurance Marketing Product, Solusi
Asuransi Prima, dimana kedua pihak sepakat Garda Asuransi Prima, whereby both
untuk mengubah lampiran spesifikasi produk. parties has agreed to change the product
specification appendix.
Pada tanggal 20 November 2020 PT BPI On November 20, 2020, PT BPI has its
mengadakan perubahan kedua atas Perjanjian second amendment of the agreement of
Produk Bancassurance Solusi Garda Asuransi Bancassurance Marketing Product, Solusi
Prima, dimana kedua pihak sepakat untuk Garda Asuransi Prima, whereby both
mengubah pasal mengenai jangka waktu parties has agreed to change tenor of the
perjanjian. agreement.
Primer Maxima Protection . Primer Maxima Protection
PT BPI mengadakan perjanjian kerjasama PT BPI has entered into joint agreement of
pemasaran referensi produk Bancassurance Bancassurance Marketing Product
Premier Maxima Protection dengan PT Panin Reference, Premier Maxima Protection with
Dai-ichi Life berdasarkan Perjanjian Kerjasama PT Panin Dai-ichi Life based on agreement
tanggal 21 Mei 2018. dated May 21, 2018.
Pada tanggal 18 Mei 2020 PT BPI mengadakan On May 18, 2020 PT BPI has its third
perubahan ketiga atas Perjanjian Produk amendment to Bancassurance product
Bancassurance Premier Maxima Protection, agreement of Premier Maxima Protection
dimana kedua pihak sepakat untuk menambah whereby both parties agreed to have
spesifikasi produk Premier Maxima Protection. additional product specification on Premier
Maxima Protection.
269
Page 280
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. KONTINJENSI, IKATAN DAN PERJANJIAN 69. CONTIGENCIES, COMMITMENTS AND
SIGNIFIKAN LAINNYA (lanjutan) OTHER SIGNIFICANT AGREEMENTS
(continued)
PT Bank Pan Indonesia Tbk (“PT BPI”) (lanjutan) PT Bank Pan Indonesia Tbk (“PT BPI”)
(continued)
Primer Maxima Protection (lanjutan) . Primer Maxima Protection (continued)
Pada tanggal 16 Juni 2023 PT BPI telah On June 16, 2023 PT BPI has terminated
mengakhiri Perjanjian Kerjasama Referensi the Reference Cooperation Agreement Not
Tidak Dalam Rangka Produk Bank in the Context of Bank Products
(Bancassurance) Produk Premier Maxima (Bancassurance) for Premier Maxima
Protection. Protection Products.
Asuransi Jiwa Kredit . Credit Life Insurance
PT BPI mengadakan perjanjian kerjasama PT BPI entered into a marketing
pemasaran referensi produk Bancassurance cooperation agreement for the reference
Asuransi Jiwa Kredit dengan PT Panin Dai-ichi product of Credit Life Insurance
Life berdasarkan Perjanjian Kerjasama Bancassurance with PT Panin Dai-ichi Life
No.275/Dir/006.12.21 tanggal 10 Desember based on the Cooperation Agreement No.
2021. 275/Dir/006.12.21 dated December 10,
2021.
Pada tanggal 3 Januari 2022 PT BPI On January 3, 2022 PT BPI has its first
mengadakan perubahan pertama atas perjanjian ammendment of the joint agreement for the
kerjasama pemasaran referensi produk marketing reference of bancassuranse
Bancassurance Asuransi Jiwa Kredit dengan PT product, Credit Life Insurance with PT Panin
Panin Dai-ichi Life, dimana kedua pihak sepakat Dai-ichi Life, whereby both parties agreed to
untuk mengubah pasal mengenai definisi, cara ammend the articles about definition,
kerjasama pemasaran, hak dan kewajiban para marketing joint procedures, rights and
pihak dan materi pemasaran. obligations of both parties and marketing
substance.
Smart Term Protection . Smart Term Protection
PT BPI mengadakan perjanjian kerjasama PT BPI entered into a marketing
pemasaran referensi produk Bancassurance cooperation agreement for the reference of
Smart Term Protection dengan PT Panin Dai-ichi bancassurance product, Smart Term
Life berdasarkan perjanjian kerjasama tanggal Protection with PT Panin Dai-ichi Life based
23 Maret 2022. on the joint agreement dated March 23,
2022.
Panin Global Health Plan . Panin Global Health Plan
PT BPI mengadakan perjanjian kerjasama PT BPI entered into a marketing
pemasaran referensi produk Bancassurance cooperation agreement for the reference of
Panin Global Health Plan dengan PT Panin bancassurance product, Panin Global
Dai-ichi Life berdasarkan Perjanjian Kerjasama Health Plan with PT Panin Dai-ichi Life
tanggal 5 April 2022. based on the joint agreement dated April 5,
2022.
Panin Smart Secure Wealth . Panin Smart Secure Wealth
PT BPI mengadakan perjanjian kerjasama PT BPI entered into a marketing
pemasaran referensi produk Bancassurance cooperation agreement for the reference of
Panin Smart Secure Wealth dengan PT Panin bancassurance product Panin Smart
Dai-ichi Life berdasarkan Perjanjian Kerjasama Secure Wealth with
tanggal 15 September 2022. PT Panin Dai-ichi Life based on the joint
agreement dated September 15, 2022.
270
Page 281
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. KONTINJENSI, IKATAN DAN PERJANJIAN 69. CONTIGENCIES, COMMITMENTS AND
SIGNIFIKAN LAINNYA (lanjutan) OTHER SIGNIFICANT AGREEMENTS
(continued)
PT Bank Pan Indonesia Tbk (“PT BPI”) (lanjutan) PT Bank Pan Indonesia Tbk (“PT BPI”)
(continued)
Panin Wholelife Protection (lanjutan) Panin Wholelife Protection (continued)
PT BPI mengadakan perjanjian kerjasama PT BPI entered into a marketing
referensi produk Bancassurance Panin Wholelife cooperation agreement for the reference of
Protection dengan PT Panin Dai-ichi Life bancassurance product Panin Wholelife
berdasarkan Perjanjian Kerjasama tanggal 6 Protection with
PT Panin Dai-ichi Life based on the joint
Maret 2023. agreement dated March 6, 2023.
d. PT BPI mengadakan perjanjian kerjasama d. PT BPI entered into a marketing
pemasaran produk Bancassurance Citra Jiwa cooperation agreement for the
Proteksi Kredit Ultima dengan PT Asuransi Bancassurance Citra Jiwa Proteksi Ultima
Ciputra Indonesia berdasarkan Perjanjian Credit with PT Asuransi Ciputra Indonesia
based on Cooperation Agreement
Kerjasama No.137/DIR-ACI/PKS/VII/2021 No.137/DIR-ACI/PKS/VII/2021 dated July
tanggal 15 Juli 2021. 15, 2021.
e. PT BPI mengadakan perjanjian kerjasama e. PT BPI entered into a marketing
pemasaran produk Bancassurance Avrist cooperation agreement for the
Mortgage Protector dengan Bancassurance Avrist Mortgage Protector
PT Avrist Assurance berdasarkan Perjanjian product with PT Avrist Assurance based on
the Cooperation Agreement No.111/LEG-
Kerjasama No.111/LEG-AVR/XII/2021 tanggal AVR/XII/2021 dated December 10, 2021.
10 Desember 2021.
f. PT BPI mengadakan perjanjian kerjasama f. PT BPI entered into a joint agreement in
pemasaran Bahana Reksa Panin Terproteksi III marketing Bahana Reksa Panin Terproteksi III
dan IV dengan PT Bahana TCW Investment and IV with PT Bahana TCW Investment
Management berdasarkan Perjanjian Kerjasama Management based of Agreement Letter
No.014/BTIM-BANKPANIN/0808 dated
No. 014/BTIM-BANKPANIN/0808 tanggal 22
August 22, 2008.
Agustus 2008.
Dalam perjanjian tersebut PT BPI bertindak Based on the agreement, PT BPI acts as the
sebagai agen penjual dengan memperoleh sole sales agent and obtain compensation in
kompensasi berupa imbal jasa. the form of service fees.
Pada tanggal 25 Agustus 2011 PT BPI On August 25, 2011 PT BPI has amended the
mengadakan perubahan perjanjian kerjasama, cooperation agreement whereby both parties
dimana kedua pihak sepakat untuk mengubah agreed to change the list of mutual funds
daftar reksadana yang ditawarkan menjadi offered to become Bahana Reksadana Panin
Terproteksi VI, VII, VIII, IX, XI, XII, XIII, XIV, XV
Bahana Reksadana Panin Terproteksi VI, VII, VIII, and AXVIII.
IX, XI, XII, XIII, XIV, XV dan AXVIII.
Pada tanggal 20 Juli 2012, PT BPI mengadakan On July 20, 2012 PT BPI made changes on the
perubahan perjanjian kerjasama pemasaran joint agreement in marketing, wherein both
dimana kedua pihak sepakat untuk mengubah sides agreed to change the period of the
jangka waktu perjanjian selama 5 tahun dan dapat agreement for 5 years and can be renewed.
diperpanjang kembali.
Reksadana Bahana Bahana Mutual Funds
PT BPI mengadakan perjanjian kerjasama dengan PT BPI has entered into joint agreement with
PT Bahana TCW Investment Management PT Bahana TCW Investment Management
berdasarkan Perjanjian Kerjasama tanggal 28 based on the agreement dated October 28,
Oktober 2014 dalam memasarkan Reksa Dana 2014 in marketing Ganesha Abadi Mutual
Funds, Bahana Dana Infrastruktur Mutual
Ganesha Abadi, Reksa Dana Bahana Dana
Funds and Dana Ekuitas Prima Mutual Funds.
Infrastruktur dan Reksa Dana Dana Ekuitas Prima.
271
Page 282
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. KONTINJENSI, IKATAN DAN PERJANJIAN 69. CONTIGENCIES, COMMITMENTS AND
SIGNIFIKAN LAINNYA (lanjutan) OTHER SIGNIFICANT AGREEMENTS
(continued)
PT Bank Pan Indonesia Tbk (“PT BPI”) (lanjutan) PT Bank Pan Indonesia Tbk (“PT BPI”)
(continued)
Reksadana Bahana (lanjutan) Bahana Mutual Funds (continued)
Pada tanggal 17 Oktober 2019, PT BPI On October 17, 2019, PT BPI has its third
mengadakan perubahan ketiga atas Perjanjian amendment of the agreement, whereby
Kerjasama, dimana kedua pihak sepakat untuk both parties agreed to extend the period of
memperpanjang jangka waktu perjanjian. the agreement.
Pada tanggal 18 November 2020, PT BPI On November 18, 2020, PT BPI has its
mengadakan perubahan keempat atas fourth amendment on the agreement
Perjanjian Kerjasama, dimana kedua pihak whereby both parties agreed to renew detail
sepakat dan setuju untuk memperbarui rincian information of mutual fund product of Reksa
informasi produk Reksa Dana Ganesha Abadi Dana Ganesha Abadi and to name the
menjadi Reksa Dana Ganesha Abadi Kelas G product as Reksa Dana Ganesha Abadi
serta menambahkan Fitur baru dengan nama Class G also to add new feature and name
produk Reksa Dana Ganesha Abadi Kelas D. the product Reksa Dana Ganesha Abadi
Class D.
g. PT BPI mengadakan perjanjian kerjasama g. PT BPI entered into a marketing agreement
penjualan efek Reksa Dana Terproteksi Bahana of the sale of Reksa Dana Terproteksi
Core Protected Fund 132 dengan PT Bahana Bahana Core Protected Fund 132 with PT
TCW Investment Management berdasarkan Bahana TCW Investment Management
kerjasama No. 014/BTIM-PANIN/X/14 tanggal based on Agreement No. 014/BTIM-
28 Oktober 2014. PANIN/X/14 dated October 28, 2014.
Pada tanggal 3 Oktober 2016, PT BPI On October 3, 2016 PT BPI made changes
mengadakan perubahan perjanjian kerjasama on the joint agreement based on Addendum
melalui Adendum I No. 026/BTIM-PANIN/X/16. I
No. 026/BTIM-PANIN/X/16.
Pada tanggal 9 Februari 2017, PT BPI On February 9, 2017, PT BPI made
mengadakan perubahan perjanjian kerjasama changes on the joint agreement based on
melalui Adendum II No. 004/BTIM-PANIN/II/17 Addendum II No. 004/BTIM-PANIN/II/17
Reksa Dana. Reksa Dana.
Pada tanggal 17 Oktober 2019, PT BPI On October 17, 2019, PT BPI made
mengadakan perubahan perjanjian kerjasama changes on the joint agreement based on
melalui Adendum III No. 038/BTIM-PANIN/X/19. Addendum III No. 038/BTIM-PANIN/X/19.
Pada tanggal 18 November 2020, PT BPI On November 18, 2020, PT BPI made
mengadakan perubahan perjanjian kerjasama changes on the joint agreement based on
melalui Adendum IV No. 045/BTIM- Addendum IV No. 045/BTIM-
PANIN/XI/2020. PANIN/XI/2020.
h. PT BPI mengadakan perjanjian kerjasama h. PT BPI entered into a joint agreement with
dengan PT Panin Asset Management PT Panin Asset Management based on the
berdasarkan Perjanjian Kerjasama tanggal agreement dated September 15, 2014 in
15 September 2014 dalam memasarkan Reksa marketing Reksa Panin Dana Utama Plus II,
Panin Dana Utama Plus II, Reksa Dana Panin Panin Dana Prioritas Mutual Funds, Panin
Dana Prioritas, Reksa Dana Panin Dana Dana Unggulan Mutual Funds, Panin Dana
Unggulan dan Reksa Dana Panin Dana Prima. Prima Mutual Funds.
272
Page 283
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. KONTINJENSI, IKATAN DAN PERJANJIAN 69. CONTIGENCIES, COMMITMENTS AND
SIGNIFIKAN LAINNYA (lanjutan) OTHER SIGNIFICANT AGREEMENTS
(continued)
PT Bank Pan Indonesia Tbk (“PT BPI”) (lanjutan) PT Bank Pan Indonesia Tbk (“PT BPI”)
(continued)
Pada tanggal 17 Juni 2015 PT BPI mengadakan On June 17, 2015 PT BPI made the first
perubahan pertama atas Perjanjian Kerjasama, amendment to the Cooperation
dimana kedua pihak sepakat untuk mengubah Agreement, in which both parties agreed
biaya Administrasi yang dibayarkan kepada to change the Administration fee paid to
Agen Penjual sebagaimana tercantum dalam the Selling Agent as stated in Appendix C
Lampiran C Perjanjian mengenai Imbal Jasa of the Agreement on Fees for Services to
menjadi Komisi atas Management Fee. a Commission on Management Fee.
Pada tanggal 20 Mei 2019 PT BPI mengadakan On May 20, 2019 PT BPI made a second
perubahan kedua atas Perjanjian Kerjasama amendment to the Cooperation
dimana kedua pihak sepakat untuk mengubah Agreement in which both parties agreed to
Lampiran A Pejabat Berwenang, Lampiran B amend Appendix A to the Authorized
Perjanjian Daftar Reksa Dana Untuk Penjualan Officer, Appendix B to the Mutual Fund
Non-Ekslusif dan Lampiran C Perjanjian Imbal List Agreement for Non-Exclusive Sales
Jasa. and Appendix C to the Fee Agreement.
Pada tanggal 13 September 2019 PT BPI On September 13, 2019 PT BPI has third
mengadakan perubahan ketiga atas Perjanjian amendment of the agreement, whereby
Kerjasama, dimana kedua pihak sepakat untuk both parties agreed to change the
mengubah definisi dan pengertian, kewajiban definition and meaning, liabilities and
dan tanggung jawab Agen Penjual dan jangka responsibility of Selling Agent and the
waktu perjanjian. term of agreement.
i. PT BPI mengadakan perjanjian kerjasama i. PT BPI entered into a joint agreement with
dengan Direktorat Jendral Pengelolaan the Directorate General of Financing and
Pembiayaan dan Risiko, dimana PT BPI Risk Management, in which PT BPI acts
bertindak sebagai Mitra Distribusi Pemerintah as a Government Distribution Partner in
dalam rangka penjualan Surat Berharga Ritel the context of selling Government Retail
Pemerintah di Pasar Perdana Domestik. Bonds on the Domestic Primary Market.
Perjanjian kerjasama berlaku surut dari tanggal The joint agreement is retroactive from
1 Januari - 31 Desember 2023. January 1, - December 31, 2023.
j. Dalam menjalankan operasionalnya, PT BPI j. In running its operations, PT BPI faced
mengalami beberapa tuntutan dan perkara several claims and legal cases related to
hukum berkaitan dengan kegiatan usahanya, its business activities, one of which was a
salah satunya gugatan yang diajukan oleh lawsuit filed by
PT Berlian Laju Tanker Tbk, namun telah PT Berlian Laju Tanker Tbk, which already
diselesaikan pada tanggal 14 September 2022, settled on September 14, 2022 whereas
dimana majelis hakim telah mengeluarkan Surat the panel of judges has issued the decree
Penetapan No. 628/PDT/2022/PT.DKI mengenai No. 628/PDT/2022/PT.DKI regarding
pencabutan perkara banding dari PT Berlian Laju withdrawal of appeal from PT Berlian Laju
Tanker Tbk. Tanker Tbk.
273
Page 284
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. KONTINJENSI, IKATAN DAN PERJANJIAN 69. CONTIGENCIES, COMMITMENTS AND OTHER
SIGNIFIKAN LAINNYA (lanjutan) SIGNIFICANT AGREEMENTS (continued)
PT Clipan Finance Indonesia (“PT CFI”) PT Clipan Finance Indonesia (“PT CFI”)
a. PT CFI mengadakan perjanjian kerjasama a. PT CFI enters into joint financing
penyaluran pembiayaan bersama (joint agreement with PT BPI, related party,
financing) dengan PT BPI, pihak berelasi, based on deed
berdasarkan akta No. 32 tanggal 22 November No. 32 dated November 22, 2017, made
2017 yang dibuat oleh Nanny Wiana Setiawan, by Nanny Wiana Setiawan, S.H., notary in
S.H., notaris di Jakarta. Dalam perjanjian Jakarta. In that agreement, noted that PT
tersebut, disebutkan bahwa PT BPI akan BPI will finance receivables owned by PT
mendanai piutang-piutang yang dimiliki PT CFI CFI from third parties that buys new and
terhadap pihak- pihak ketiga yang telah used car that financed by
membeli mobil baik baru maupun bekas yang PT CFI. The purpose of this agreement is
dibiayai oleh PT CFI. to finance the purchase of vehicles by
third parties, by proportion. PT CFI will
finance 10% of the outstanding and PT
BPI will finance 90% from the outstanding
of the joint finance.
a. Tujuan dari kerjasama/ fasilitas pembiayaan ini a. The purpose of this agreement is to finance the
adalah untuk pembiayaan pembelian kendaraan purchase of vehicles by third parties, by
pihak ketiga (konsumen) secara porsi proportion. PT CFI will finance 10% of the
pembiayaan bersama adalah PT CFI sebesar outstanding and PT BPI will finance 90% from the
10% dari nilai pembiayaan bersama dan PT BPI outstanding of the joint finance.
sebesar 90% dari nilai pembiayaan bersama.
PT CFI memperoleh Fasilitas Kerjasama PT CFI obtained Joint Financing Facility with the
Pembiayaan Bersama (Joint Financing) dengan maximum principal amount of Rp 6,000 billion
jumlah pokok yang tidak melebihi Rp 6.000 miliar and loan term of 10 years from signing date of the
dan jangka waktu pinjaman selama agreement. The funding period for this facility is
10 tahun sejak penandatanganan Perjanjian 72 months for passenger car financing and 60
Kerjasama. Periode tersedianya dana atas months for commercial car financing.
fasilitas ini adalah 72 bulan untuk pembiayaan
mobil penumpang dan 60 bulan untuk
pembiayaan mobil komersial.
Berdasarkan akta No. 28 tanggal 9 Mei 2019 Based on notarial deed No. 28 dated May 9, 2019
yang dibuat oleh Sri Rahayuningsih, S.H., by Sri Rahayuningsih, S.H., notary in Jakarta. PT
Notaris di Jakarta. PT CFI memperoleh CFI obtain additional joint finance facility with
tambahan fasilitas kerjasama pembiayaan maximum principle amount Rp 6,000 billion until
bersama (Joint Finance) dengan jumlah pokok November 22, 2027. Fund availability for this
yang tidak melebihi Rp 6.000 miliar dan jangka facility are 72 months for financing passanger
waktu pinjaman sampai dengan 22 November vehicle and 60 months for financing commercial
2027. Periode ketersediaan dana untuk fasilitas vehicle.
ini adalah 72 bulan untuk pembiayaan mobil
penumpang dan 60 bulan untuk pembiayaan
mobil komersial.
b. PT CFI menghadapi berbagai kasus hukum yang b. PT CFI is a party to various unresolved legal
belum terselesaikan, tuntutan administrasi, dan actions, administrative proceedings, and claims
gugatan sehubungan dengan kegiatan usaha PT in the ordinary course of its business. It is not
CFI. Tidak memungkinkan bagi PT CFI untuk possible to predict with certainty whether or not
memperkirakan dengan pasti apakah PT CFI the PT CFI will ultimately be successful in any of
akan menghasilkan dalam setiap kasus hukum these legal matters or, if not, what the impact
tersebut, atau jika tidak, dampak yang mungkin might be.
timbul.
274
Page 285
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. KONTINJENSI, IKATAN DAN PERJANJIAN 69. CONTIGENCIES, COMMITMENTS AND OTHER
SIGNIFIKAN LAINNYA (lanjutan) SIGNIFICANT AGREEMENTS (continued)
PT Panin Dai-ichi Life (“PT PDL”) PT Panin Dai-ichi Life (“PT PDL”)
(A) Bancassurance agreement (“Bancassurance (A) Bancassurance agreement (“Bancassurance
agreement”) agreement”)
Bancassurance Agreement yang dibuat antara Bancassurance Agreement entered into between
PT PDL dan PT BPI tanggal PT PDL and PT BPI on June 3, 2013 as a
3 Juni 2013 sebagai suatu syarat penyelesaian condition in fulfilling the Shares Subscription
dalam Shares Subscription Agreement. Agreement.
Perjanjian ini dibuat dalam rangka This agreement is made in order to develop life
mengembangkan bisnis asuransi jiwa dengan insurance business on how to market and
cara memasarkan dan mempromosikan setiap promote every insurance product that is
produk asuransi yang dijamin. dibuat dan dijual guaranteed. made and sold by PT PDL based on
oleh PT PDL berdasarkan Bancassurance Bancassurance Agreement with PT BPI. to
Agreement oleh PT BPI kepada para nasabah PT PT BPI clients and selling of PT PDL’s products
BPI dan penjualan Produk oleh PT PDL melalui through distribution channels used by PT BPI in
saluran distribusi referensi yang digunakan oleh accordance with Bancassurance Agreement to
PT BPI sesuai dengan Bancassurance market, promote or sell any product in accordance
Agreement untuk memasarkan, mempromosikan with the Bancassurance Agreement.
atau menjual setiap produk sesuai dengan
Bancassurance Agreement.
Bancassurance Agreement yang ditandatangani di Bancassurance Agreement signed above is
atas dimaksudkan untuk menjadi perjanjian induk meant to be a master agreement which will be
yang akan berlaku terhadap semua jenis saluran applicable to all types of distribution channels
distribusi dan semua jenis produk yang dipasarkan and all kinds of products that are marketed
melalui kegiatan bancassurance dengan PT BPI. through bancassurance with PT BPI.
Selanjutnya dalam pelaksanaan Bancassurance Moreever, in the execution of Bancassurance
Agreement akan ditandatangani Bancassurance Agreement, Bancassurance Product
Product Agreement yang merupakan implementasi Agreement will be signed which is an
dari Bancassurance Agreement dimana memuat implementation of the Bancassurance
produk-produk yang dipasarkan secara spesifik. Agreement which contains the specific product
to be marketed.
Sehubungan dengan hal tersebut, akan dibentuk With respect to such matters, Bancassurance
Komite Pengarah Bancassurance (steering Steering Committee (the steering committee)
committee) yang akan dilakukan sesuai dengan will be formed in accordance with the provisions
ketentuan peraturan perundang-undangan yang of the applicable laws and regulations including
berlaku termasuk Surat Edaran Bank Indonesia Bank Indonesia Circular Letter No. 12/35/DPNP
No. 12/35/DPNP tanggal 23 Desember 2010, dated December 23, 2010, the Minister of
Keputusan Menteri Keuangan No. Finance Decree
426/KMK.06/2003 tanggal 30 September 2003 dan No. 426/KMK.06/2003 dated September 30,
setiap perubahannya. 2003 and any changes there in.
Pada tanggal 1 Oktober 2018, umur dari perjanjian As of October 1, 2018, the period of this
Bancassurance Agreement ini diperpanjang dari Bancassurance Agreement was extended from
yang sebelumnya berumur 15 tahun kontrak 15 years of contract to 20 years of contract.
menjadi 20 tahun kontrak.
275
Page 286
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. KONTINJENSI, IKATAN DAN PERJANJIAN 69. CONTIGENCIES, COMMITMENTS AND OTHER
SIGNIFIKAN LAINNYA (lanjutan) SIGNIFICANT AGREEMENTS (continued)
PT Panin Dai-ichi Life (“PT PDL”) (lanjutan) PT Panin Dai-ichi Life (“PT PDL”) (continued)
(B) Perjanjian Penting Lainnya (B) Other Significant Agreements
Entitas anak (PT Panin Dai-ichi Life) memiliki The Subsidiary (PT Panin Dai-ichi Life) has
perjanjian-perjanjian penting dengan pihak berelasi significant agreements with related parties as
sebagai berikut: follows:
(a) PT Panin Dai-ichi Life mengadakan perjanjian- (a) PT Panin Dai-ichi Life entered into joint
perjanjian kerjasama pemasaran produk agreements relating to Bancassurance and
Bancassurance dan Group Insurance dengan Group Insurance products with related
beberapa pihak berelasi, yaitu parties such as PT Bank Pan Indonesia
PT Bank Pan Indonesia Tbk., PT Bank Panin Tbk., PT Bank Panin Dubai Syariah Tbk.,
Dubai Syariah Tbk., dan PT Panin Asset and PT Panin Asset Management. Based
Management. Dalam perjanjian tersebut Grup on these agreements, the Group appointed
menunjuk pihak-pihak tersebut sebagai agen these parties as marketing agents entitled
pemasaran yang mendapatkan kompensasi to commissions.
berupa komisi.
(b) PT Panin Dai-ichi Life mengadakan perjanjian- (b) PT Panin Dai-ichi Life entered into rent
perjanjian sehubungan dengan penyewaan agreements relating to rooms or places for
ruangan-ruangan atau tempat-tempat untuk PT Panin Dai-ichi Life’s operational and
kantor-kantor operasional dan pemasaran PT marketing offices and for the installation of
Panin Dai-ichi Life dan pemasangan reklame billboard of Panin Life Centre with related
Panin Life Centre dengan pihak-pihak berelasi, parties, such as PT Famlee Invesco and PT
yaitu PT Famlee Invesco dan PT Panin Panin Financial Tbk.
Financial Tbk.
(c) Grup mengadakan perjanjian pengelolaan (c) The Group entered into agreement relating
investasi dengan PT Panin Asset Management to investment management with PT Panin
(PAM). Dalam perjanjian tersebut Grup Asset Management (PAM). Based on the
menunjuk PAM sebagai manajer investasi atas agreements, the Group appointed PAM
investasi-investasi dalam bentuk reksadana. party as the investment manager for its
investments in a form of mutual funds.
PT Panin Dai-ichi Life memiliki perjanjian- PT Panin Dai-ichi Life has significant
perjanjian penting dengan pihak ketiga sebagai agreements with third parties as follows:
berikut:
(a) PT Panin Dai-ichi Life mengadakan perjanjian- (a) PT Panin Dai-ichi Life entered into joint
perjanjian kerjasama pemasaran produk agreements relating to Bancassurance
Bancassurance dan/ atau Group Insurance and/ or Group Insurance products with
dengan beberapa pihak ketiga, yaitu PT Bank several third parties such as PT Bank DBS
DBS Indonesia, PT Bank Commonwealth, PT Indonesia, PT Bank Commonwealth,
Bank Syariah Bukopin, PT Bank Central Asia PT Bank Syariah Bukopin, PT Bank Central
Tbk., PT Bank Victoria Internasional Tbk., PT Asia Tbk., PT Bank Victoria Internasional
Bank Royal, PT Multi Artha Guna Tbk., PT Tbk., PT Bank Royal,
Bank Nusantara Parahyangan, PT Bank PT Multi Artha Guna Tbk., and PT Bank
Shinhan Indonesia, PT Proline Indonesia, PT Nusantara Parahyangan, PT Bank Shinhan
Bank Resona Perdania, dan MUFG Bank, Indonesia, PT Proline Indonesia, PT Bank
LTD., Cabang Jakarta. Resona perdania, and MUFG Bank, LTD.,
Jakarta Branch.
(b) PT Panin Dai-ichi Life mengadakan perjanjian- (b) The PT Panin Dai-ichi Life entered into
perjanjian kustodian dengan, Deutsche Bank custodian agreements with Deutsche Bank
AG dan PT Bank DBS Indonesia. Dalam AG and PT Bank DBS Indonesia. Based on
perjanjian tersebut Grup menunjuk pihak-pihak these agreements, the Group appointed
tersebut sebagai kustodian atas investasi- these parties as investment custodians.
investasi yang dimiliki oleh Perusahaan.
276
Page 287
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
69. KONTINJENSI, IKATAN DAN PERJANJIAN 69. CONTIGENCIES, COMMITMENTS AND OTHER
SIGNIFIKAN LAINNYA (lanjutan) SIGNIFICANT AGREEMENTS (continued)
PT Panin Dai-ichi Life (“PT PDL”) (lanjutan) PT Panin Dai-ichi Life (“PT PDL”) (continued)
(B) Perjanjian Penting Lainnya (B) Other Significant Agreements
PT Panin Dai-ichi Life memiliki perjanjian- PT Panin Dai-ichi Life has significant
perjanjian penting dengan pihak ketiga sebagai agreements with third parties as follows:
berikut:
(c) PT Panin Dai-ichi Life mengadakan perjanjian- (c) The PT Panin Dai-ichi Life entered into
perjanjian pengelolaan investasi dengan PT agreements relating to investment
Schroder Investment Management Indonesia, management with PT Schroder Investment
PT BNP Paribas Investment Partners, PT Management Indonesia, PT BNP Paribas
Trimegah Asset Management, PT Samuel Investment Partners, PT Trimegah Asset
Aset Manajemen, PT Ciptadana Asset Management, PT Samuel Aset
Management, PT Danareksa Investment Manajemen, PT Ciptadana Asset
Management, PT Batavia Prosperindo Aset Management, PT Danareksa Investment
Manajemen, PT Pinnacle Persada Investama, Management, PT Batavia Prosperindo Aset
PT Sucorinvest Asset Management, PT Indo Manajemen, PT Pinnacle Persada
Premier Investment Management, dan Investama, PT Sucorinvest Asset
PT Mandiri Manajemen Investasi. Dalam Management, PT Indo Premier Investment
perjanjian tersebut PT Panin Dai-ichi Life Management, and PT Mandiri Manajemen
menunjuk pihak-pihak tersebut sebagai Investasi. Based on these agreements, the
manajer investasi atas investasi-investasi PT Panin Dai-ichi Life appointed these
dalam bentuk reksadana yang dimiliki oleh parties on as investment managers for its
PT Panin Dai-ichi Life. investments in a form of mutual funds.
(d) PT Panin Dai-ichi Life mengadakan perjanjian- (d) PT Panin Dai-ichi Life entered into rent
perjanjian sehubungan dengan penyewaan agreements with several individual parties
ruangan untuk kantor-kantor pemasaran for the rental of marketing offices.
dengan beberapa pihak perorangan.
(C) Perjanjian Penjaminan (C) Deed of Guaranteed
Pada tanggal 27 Juni 2016, PT Panin Financial Tbk On June 27, 2016, PT Panin Financial Tbk (“the
("Penjamin") telah menandatangani Akta Guarantor”) has entered into Deed of Guarantee
Perjanjian Penjaminan, sehubungan dengan Agreement, in respect of the Master
Perjanjian Master Bancassurance Agreement Bancassurance Agreement (MBA) between
(MBA) antara PNBN (entitas asosiasi) dengan PT Asuransi Multi Artha Guna, Tbk (AMAG).
PT Asuransi Multi Artha Guna Tbk (AMAG). Based on deed of guaranteed, the Company
Berdasarkan perjanjian penjaminan, Perusahaan must perform certain payments to replace
harus melakukan pembayaran tertentu untuk losses caused by PNBN, if it has failed to meet
mengganti kerugian yang disebabkan oleh PNBN, the payment at maturity in accordance with the
jika gagal memenuhi pembayaran pada saat jatuh deef of guarantee. Based on the Asset Transfer
tempo sesuai dengan perjanjian jaminan. Agreement No. 116 on December 23, 2021 of
Berdasarkan Perjanjian Pengalihan Aset No. 116 Notary A Wahono P., S.H., the Company and
pada tanggal 23 Desember 2021 dari Notaris PT Asuransi Multi Artha Guna Tbk agreed to
A Wahono P., S.H., Perusahaan dan PT Asuransi terminate the guarantee agreement as stated in
Multi Artha Guna Tbk sepakat mengakhiri the Guarantee Agreement on the Bancasurance
kesepakatan penjaminan sebagaimana tertuang Agreement.
dalam Perjanjian Jaminan Atas Bancassurance
Agreement.
277
Page 288
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
70. LAPORAN MEDIA ATAS KASUS SUAP PAJAK 70. MEDIA REPORT ON TAX BRIBERY CASE
Sehubungan dengan pemberitaan di media massa In connection with the news in the mass media about
tentang kasus yang dikaitkan dengan Bank Panin, serta a case that was linked to Bank Panin, as well as the
penggeledahan yang dilakukan oleh Penyidik KPK di searches carried out by KPK investigators at PT BPI's
Kantor Pusat Bank pada tanggal 23 Maret 2021, dapat Head Office on March 23, 2021, it can be explained
dijelaskan bahwa Manajemen PT BPI menghormati that PT BPI Management respects the legal process
proses hukum dan prosedur kerja yang sedang and work procedures that are being carried out by
dijalankan oleh KPK. Jika benar kasus tersebut tekait KPK. If it is true that the case is related to PT BPI
dengan pajak PT BPI, maka PT BPI menegaskan akan taxes, PT BPI confirms that it will comply as long as
tunduk dan patuh selama temuan pajak tersebut sesuai the tax findings are in accordance with the applicable
dengan aturan perpajakan yang berlaku. PT BPI tax regulations. PT BPI is cooperative and very open
bersikap kooperatif dan sangat terbuka, serta and provide the widest possible opportunity and
memberikan kesempatan dan akses yang seluas- access for KPK investigators to perform their duties
luasnya kepada penyidik KPK untuk menjalankan tugas according to the provisions of regulations. During the
sesuai ketentuan. Selama proses pemeriksaan pajak 2016 tax assessment process, all the proper
tahun 2016 tersebut, telah diikuti seluruh mekanisme mechanisms and procedures had been followed.
dan prosedur yang benar. Selama proses pemeriksaan During the examination process and tax legal efforts
dan upaya hukum perpajakan tahun 2016, PT BPI juga in 2016, PT BPI was also accompanied by a
didampingi oleh lembaga yang berkompeten dan competent and credible institution. PT BPI as a public
kredibel. PT BPI sebagai perusahaan terbuka listed company runs the company according to the
menjalankan perusahaan sesuai prinsip Good correct principles of Good Corporate Governance.
Corporate Governance yang benar.
Sampai dengan penerbitan laporan keuangan As at the issuance date of the consolidated financial
konsolidasian, pemanggilan pihak-pihak PT BPI dalam statements, the summons of PT BPI parties in the
proses penyidikan dan persidangan permasalahan process of investigation and trial of the legal issues at
hukum tersebut di KPK maupun Pengadilan Tindak the KPK and the Corruption Court at the Central
Pidana Korupsi pada Pengadilan Negeri Jakarta Pusat Jakarta District Court are as witnesses to complete
adalah sebagai saksi untuk melengkapi berkas perkara the case file and/or provide information as part of the
dan/atau memberikan keterangan yang menjadi bagian legal process, which must be followed and
dari proses hukum yang harus diikuti dan didampingi accompanied by a competent and credible institution.
oleh Lembaga yang berkompeten dan kredibel. Management believes that as of issuance date of the
Manajemen berkeyakinan sampai dengan tanggal consolidated financial statements, there is no legal
penerbitan laporan keuangan konsolidasian, tidak case faced by the Group and/or Board of Directors or
terdapat perkara hukum yang dihadapi oleh Grup Commissioners and that which have material impact
dan/atau anggota Dewan Direksi dan Komisaris Grup to the Group and that the media report will not have
yang berdampak material kepada Grup dan bahwa significant impacts to the Group's operational
pemberitaan tersebut tidak memiliki dampak yang activities and the consolidated financial statements.
signifikan terhadap kegiatan operasional Grup dan
laporan keuangan konsolidasian.
278
Page 289
The original consolidated financial statement included
herein is in Indonesian language.
PT PANIN FINANCIAL Tbk DAN ENTITAS ANAKNYA PT PANIN FINANCIAL Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT OF
KONSOLIDASIAN INTERIM (lanjutan) FINANCIAL POSITION (continued)
31 Maret 2024 March 31, 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
71. PENERBITAN BARU DAN AMENDEMEN DAN 71. ISSUANCE OF NEW AND AMENDMENTS AND
PENYESUAIAN PSAK, PSAK DAN ISAK BARU IMPROVEMENTS PSAK, NEW PSAK AND ISAK
DSAK-IAI telah menerbitkan amendemen dan DSAK-IAI has issued the following amendments and
penyesuaian PSAK, PSAK dan ISAK baru yang akan improvements to PSAK, new PSAK and ISAK which
berlaku efektif atas laporan keuangan untuk periode will be applicable to the financial statements for annual
tahun buku yang dimulai pada atau setelah tanggal periods beginning on or after:
sebagai berikut:
(a) 1 Januari 2024 (a) January 1. 2024
Amendemen PSAK 1: Penyajian Laporan Amendments to PSAK 1: Presentation of
Keuangan terkait Liabilitas Jangka Panjang Financial Statements related to Non-current
dengan Kovenan Liabilities with the Covenant
Amendemen PSAK 1: Penyajian Laporan Amendments to PSAK 1: Presentation of
Keuangan tentang Klasifikasi Liabilitas sebagai Financial Statements related Classification of
Jangka Pendek atau Jangka Panjang Liabilities as Current or Non-current
Amendemen PSAK 2: Laporan Arus Kas Amendments to PSAK 2: Statement of Cash
Flows
Amendemen PSAK 60: Instrumen Keuangan Amendments to PSAK 60: Financial
tentang Pengungkapan - Pengaturan Instruments related to Disclosure - Supplier
Pembiayaan Pemasok Finance Arrangements
Amendemen PSAK 73: Sewa terkait Liabilitas Amendments to PSAK 73: Leases related to
Sewa pada Transaksi Jual dan Sewa-balik Lease Liabilities in Sale and Lease back
Transactions
Amendemen PSAK 101: Penyajian Laporan Amendment of PSAK 101: Presentation of
Keuangan Syariah Sharia Financial Statement
Amendemen PSAK 109: Akuntansi Zakat, Infak, Amendment of PSAK 109: Accounting for
dan Sedekah Zakat, Infak and Sedekah
(b) 1 Januari 2025 (b) January 1. 2025
Amendemen PSAK 10: Pengaruh Perubahan Amendments to PSAK 10: The Effects of
Kurs Valuta Asing - Kekurangan Ketertukaran Changes in Foreign Exchanges Rates - Lack of
Exchangeability
PSAK 74: Kontrak Asuransi PSAK 74: Insurance Contract
Amendemen PSAK 74: Kontrak Asuransi tentang Amendments to PSAK 74: Insurance Contracts
Penerapan Awal PSAK 74 dan PSAK 71 - regarding Initial Application of PSAK 74 and
Informasi Komparatif PSAK 71 - Comparative Information
Grup masih mengevaluasi dampak dari amendemen The Group is still evaluating the effects of those
dan penyesuaian PSAK. PSAK dan ISAK baru di atas amendments and improvements PSAK. new PSAK
dan belum dapat menentukan dampak yang timbul and ISAK. and has not yet determined the related
terkait dengan hal tersebut terhadap laporan keuangan effects on the financial statements.
secara keseluruhan.
Mulai tanggal 1 Januari 2024, referensi terhadap Beginning January 1, 2024, references to the
masing-masing PSAK dan ISAK akan diubah individual PSAK and ISAK will be changed as
sebagaimana diumumkan oleh DSAK-IAI. published by DSAK-IAI.
279
Names mentioned 71 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT PANIN FINANCIALTbK AND SUBSIDIARIES
p.2
unresolved
—
Beftanggung jawab atas sistem pengendalian
p.2
unresolved
org
Bank JUMLAH DANA SYIRKAH
p.6
unresolved
org
PT Asuransi Jiwa Panin Putra
p.13 ×2
unresolved
person
Ridwan Suselo
· Notaris
p.13 ×3
unresolved
org
Minister of Justice No. Y.A.
p.13
unresolved
org
Pengadilan Negeri
p.13
unresolved
org
District Court
p.13 ×2
unresolved
person
Notary Kumala Widodo
p.13
unresolved
person
Tjahjani Widodo
p.13
unresolved
org
Menteri Hukum dan Hak Asasi
p.13
unresolved
org
Minister of Manusia Republik Indonesia
p.13
unresolved
org
Pengawas Pasar
p.14
unresolved
org
Bapepam
p.14 ×5
unresolved
person
Veronica Lily Dharma
p.14 ×2
unresolved
org
Menteri
p.14
unresolved
org
Minister of Law and Human Rights
p.14
unresolved
org
PT Panin Internasional
p.15
unresolved
org
PT PI
p.15 ×8
unresolved
org
PT Panin Dai-ichi Life
p.15
unresolved
org
PT Panin Dai-ichi
p.15
unresolved
org
PT PDL
p.15 ×33
unresolved
org
Reksa Dana Reksa Dana Bahana
p.15
unresolved
org
Reksa Dana Batavia Reksa Dana Batavia
p.15
unresolved
org
PT BPI
· Komisaris
p.18 ×35
unresolved
person
Marwan Noor
· Presiden Direktur
p.19 ×3
unresolved
person
Priskila Gabrielia Ciahaya
· Direktur
p.19
unresolved
person
Sugeng Purwanto
· Ketua
p.19
unresolved
person
Lidyawati
· Anggota
p.19
unresolved
org
BAPEPAM-LK
p.20 ×4
unresolved
org
Bank Indonesia
p.62 ×3
unresolved
org
PT Bank DBS Indonesia Deutsche Bank AG
p.63
unresolved
org
PT Bank Commonwealth
p.63 ×3
unresolved
org
KEB Hana Indonesia Tbk
p.63 ×4
unresolved
org
PT Bank Syariah Indonesia Lain-lain
p.63
unresolved
org
Bank UBS Deutsche Bank AG
p.63
unresolved
org
Bank AG Total
p.63
unresolved
org
Bank Mayapada International Tbk
p.64 ×4
unresolved
org
Bank MNC International Tbk
p.64 ×4
unresolved
org
PT Bank Pembangunan Daerah Jawa Barat
p.64
unresolved
org
Banten Tbk
p.64 ×2
unresolved
org
Bank Syariah Bukopin (Persero) Tbk
p.64 ×3
unresolved
org
PT Bank Victoria Syariah
p.64 ×2
unresolved
org
Bank QNB Kesawan Tbk
p.64 ×4
unresolved
org
PT BPI. Pengelolaan
p.267
unresolved
org
PT BPI's
p.267
unresolved
org
PT BPI's Operational Risk Operasional
p.270
unresolved
org
PT BPI's Kantor Pusat Bank
p.288
unresolved
org
PT BPI Management
p.288
unresolved
org
Pengadilan Negeri Jakarta Pusat
p.288
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
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Other files in this announcement 7
FinancialStatement-2024-I-PNLF.xlsx
done
inlineXBRL.zip
done
026-V-PF-2024.pdf
done
SPD.pdf
done
instance.zip
done
027-V-PF-2024.pdf
done