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PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA/ AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM
PADA TANGGAL 31 MARET 2024 DAN
PERIODE TIGA BULAN YANG BERAKHIR
PADA TANGGAL TERSEBUT
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
AS OF MARCH 31, 2024 AND
THREE-MONTH PERIOD THEN ENDED
Page 2
Page 3
Page 4
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
DAFTAR ISI TABLE OF CONTENTS
Halaman/
Pages
Surat Pernyataan Direksi Director’s Statement Letter
Laporan Posisi Keuangan Konsolidasian 1–3 Consolidated Statement of Financial Position
Laporan Laba Rugi 4–5 Consolidated Statement of Profit or Loss
Laporan Perubahan Ekuitas Konsolidasian 6–7 Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian 8–9 Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian 10 – 243 Notes to the Consolidated Financial Statements
Page 5
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret/ March 31, 31 Desember/
Catatan/ 2024 (Tidak Diaudit/ December 31, 2023
Notes Unaudited) (Diaudit/ Audited)
ASET ASSETS
Kas dan setara kas 5,30,42,43,45,47 280.456.058.715 361.428.478.152 Cash and cash equivalents
Portofolio efek 6,38a,42,43,45 Marketable securities
Pihak ketiga 702.211.195.950 668.551.927.667 Third parties
Pihak berelasi 221.461.421.761 251.612.549.551 Related parties
Piutang sewa operasi 7,42,43,45 Operating lease receivables
Pihak ketiga - neto 51.628.487.686 31.398.231.762 Third parties - net
Piutang nasabah 38,42,43,45 Receivables from customers
Pihak ketiga 8.573.741.484 8.709.939.343 Third parties
Pihak berelasi 26.101.769.926 27.831.686.930 Related parties
Piutang premi - neto 8,36,42,45,47 323.339.117.725 338.037.348.148 Premiums receivables - net
Piutang reasuransi 9,42,43,45,47 67.665.715.843 100.091.820.676 Due from reinsurance
Piutang lain-lain - pihak ketiga 42,45 18.200.076.331 15.304.817.853 Other receivables - third parties
Investasi pada entitas asosiasi 17.057.232.835 16.742.611.794 Investment in associate
Aset reasuransi 47 Reinsurance assets
Estimasi klaim retensi sendiri 14 504.603.038.901 359.653.006.407 Estimated own retention claims
Premi yang belum merupakan Unearned
pendapatan 45 365.785.794.797 318.732.738.378 premiums
Pendapatan yang belum ditagih 1.618.497.439 13.102.843.847 Unbilled revenues
Uang muka dan beban dibayar Advance and prepaid
di muka 10 154.895.829.582 94.329.907.070 expenses
Pajak dibayar dimuka 9.277.798.485 7.804.822.623 Prepaid taxes
Penyertaan saham 2.163.100.000 2.163.100.000 Investment in shares
Aset tetap - neto 11,45 1.619.568.479.018 1.493.089.861.951 Property and equipment - net
Properti investasi 7.391.000.000 7.391.000.000 Investment properties
Aset pajak tangguhan 16.311.365.929 16.305.779.521 Deferred tax assets
Aset lain-lain 44.211.634.262 30.009.501.512 Other assets
TOTAL ASET 4.442.521.356.669 4.162.291.973.185 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
1
Page 6
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret/ March 31, 31 Desember/
Catatan/ 2024 (Tidak Diaudit/ December 31, 2023
Notes Unaudited) (Diaudit/ Audited)
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Utang bank 12,42,43 549.473.621.664 503.828.623.170 Bank loans
Utang usaha jasa transportasi 23.594.320.000 - Trade payables transportation
Utang nasabah 42,43,45 30.040.175.069 21.617.797.563 Payables to customers
Utang klaim Claims payables
Pihak ketiga 13,42,43,45 31.141.393.605 68.667.534.884 Third parties
Liabilitas reasuransi 16,42 Reinsurance liabilities
Estimasi klaim retensi sendiri 558.535.112.858 407.023.291.959 Estimated own retention claims
Premi yang belum merupakan Unearned
pendapatan 531.073.386.006 468.333.712.414 premiums
Utang reasuransi 16,43 280.380.110.960 297.468.174.885 Due to reinsurance
Utang koasuransi 42 8.142.475.397 6.051.199.999 Due to coinsurance
Utang komisi 17,42,43 46.312.665.233 52.812.146.360 Commissions payables
Utang lain-lain Other payables
Pihak ketiga 71.042.542.521 62.381.836.346 Third parties
Beban akrual Accrued expenses
Pihak ketiga 42 12.325.044.090 20.831.560.224 Third parties
Utang jaminan pelanggan 18 46.132.717.558 45.745.162.058 Customer security deposits
Liabilitas kontrak 27.562.692.409 275.519.844 Contract Liabilities
Utang pajak 19 12.920.844.637 15.005.298.243 Taxes payable
Liabilitas sewa 20 471.324.359.871 493.239.361.586 Lease liabilities
Liabilitas imbalan kerja 21 38.171.785.582 37.440.785.583 Employee benefits liabilities
Liabilitas pajak tangguhan 11.756.016.071 11.102.477.492 Deferred tax liabilities
TOTAL LIABILITAS 2.749.929.263.531 2.511.824.482.610 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
2
Page 7
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret/ March 31, 31 Desember/
Catatan/
2024 (Tidak Diaudit/ December 31, 2023
Notes
Unaudited) (Diaudit/ Audited)
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to the Owners of
kepada pemilik Entitas Induk the Parent Entity
Modal saham - nilai nominal Share capital - par
Rp 100 per saham value of Rp 100 per share
Modal dasar - 1.750.000.000 22 Authorized capital -
saham 1,750,000,000 shares
Modal ditempatkan dan disetor Issued and fully paid
penuh - 515.498.662 saham 51.549.866.200 51.549.866.200 capital - 515,498,662
Tambahan modal disetor - neto 23 39.024.486.889 39.024.486.889 Additional paid-in capital - net
Saham treasuri (229.830.990.000) (229.830.990.000) Treasury shares
Selisih atas Difference in value of
transaksi dengan transactions with
Kepentingan Non-pengendali (55.045.350.931) (55.045.350.931) Non-controlling Interests
Cadangan lain-lain (451.505.482) (451.505.482) Other reserves
Saldo laba 24 Retained earnings
Telah ditentukan
penggunaannya 500.000.000 500.000.000 Appropriated
Belum ditentukan
penggunaannya 1.509.137.932.509 1.476.508.144.829 Unappropriated
Penghasilan komprehensif lain 94.041.562.207 63.408.879.208 Other comprehensive income
Ekuitas yang dapat diatribusikan Equity attributable to the Owners of
kepada pemilik Entitas Induk 1.408.926.001.393 1.345.663.530.713 the Parent Entity
Kepentingan Non-pengendali 283.666.091.745 304.803.959.862 Non-controlling interests
TOTAL EKUITAS 1.692.592.093.138 1.650.467.490.575 TOTAL EQUITY
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 4.442.521.356.669 4.162.291.973.185 EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
3
Page 8
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret/ March 31 Maret/ March
Catatan
31, 2024 (Tidak 31, 2023 (Tidak
/ Notes
Diaudit/ Unaudited) Diaudit/ Unaudited)
PENDAPATAN REVENUES
Jasa manajemen investasi dan Investment management and
lainnya 26 94.887.760.665 111.031.324.321 other fees
Pendapatan jasa transportasi 27,41 122.976.527.013 108.508.797.012 Transportation service income
Pendapatan keuangan - Finance income - net
neto 29 4.117.052.740 6.509.771.872 Gain on trading
Laba perdagangan efek - neto - (33.836.986) of marketable securities - net
Hasil underwriting - neto 28 27.293.514.122 19.613.008.793 Underwriting income - net
Pendapatan lain-lain - neto 9.625.373.029 (9.257.914.612) Other income - net
Total pendapatan 258.900.227.569 236.371.150.400 Total revenues
BEBAN USAHA OPERATING EXPENSES
Pemasaran 31 46.246.363.647 55.119.590.168 Marketing expenses
Gaji dan tunjangan 38.029.327.744 30.350.337.081 Salaries and allowances
Beban jasa transportasi 35 78.108.958.631 66.431.773.497 Transportation service expenses
Keuangan 33 19.409.359.051 19.899.974.833 Finance expenses
Umum dan administrasi 34 18.447.131.868 15.259.886.519 General and administrative
Kerugian penurunan nilai 36 1.200.000.000 1.200.000.000 Impairment losses on receivables
Penyusutan 2.645.758.477 1.852.801.812 Depreciation
Total beban usaha 204.086.899.418 190.114.363.910 Total operating expenses
Porsi rugi dari entitas Asosiasi (882.815.879) - Share of loss from Associate
LABA SEBELUM BEBAN PAJAK INCOME BEFORE INCOME
PENGHASILAN 53.930.512.273 46.256.786.490 TAX EXPENSE
BEBAN PAJAK PENGHASILAN (10.719.920.795) (14.463.750.248) INCOME TAX EXPENSE
LABA NETO TAHUN BERJALAN 43.210.591.478 31.793.036.242 NET INCOME FOR THE YEAR
Total penghasilan komprehensif lain - -
TOTAL LABA TOTAL COMPREHENSIVE
KOMREHENSIF 43.210.591.478 31.793.036.242 INCOME
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
4
Page 9
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret/ March 31 Maret/ March
Catatan
31, 2024 (Tidak 31, 2023 (Tidak
/ Notes
Diaudit/ Unaudited) Diaudit/ Unaudited)
Total laba neto tahun berjalan Total net income
yang dapat diatribusikan for the year
kepada: attributable to:
Pemilik Entitas Induk Owners of the Parent Entity
Laba tahun berjalan dari operasi Income for the year from
yang dilanjutkan 43.210.591.478 31.793.036.242 continuing operations
Laba tahun berjalan yang Income for the year
diatribusikan kepada pemilik attributable to Owners
Entitas Induk 32.629.787.680 22.060.175.299 of the Parent Entity
Kepentingan Non-pengendali 10.580.803.798 9.732.860.943 Non-controlling Interests
Total 43.210.591.478 31.793.036.242 Total
LABA NETO PER SAHAM DASAR BASIC EARNINGS PER SHARE
YANG DAPAT DIATRIBUSIKAN ATTRIBUTABLE TO
KEPADA PEMILIK ENTITAS THE OWNERS OF
INDUK THE PARENT ENTITY
Dasar Basic
Dari operasi yang dilanjutkan 66,02 44,64 From continuing operations
Total laba per saham dasar 66,02 44,64 Total basic earnings per share
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
5
Page 10
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret/ March 31, 2024 (Tidak Diaudit/ Unaudited)
Selisih atas
Transaksi
Dengan
Kepentingan Total Ekuitas -
Non- Neto Yang Dapat
pengendali/ Diatribusikan
Differences in Kepada Pemilik
Value of Saldo Laba (Defisit)/ Entitas Induk/
Transactions Tambahan Modal Cadangan Retained Earnings (Deficit) Penghasilan Total Equity - Net Kepentingan
with Non- Disetor - Neto Lain-lain/ Telah Ditentukan Belum Ditentukan Komprehensif Lain/ Attribute to the Non-Pengendali/
Catatan/ Modal Saham/ Saham treasuri/ controlling Additional Paid - Other Penggunaannya/ Penggunannya/ Other Comprehensive Owners of the Non-Controlling Total Ekuitas
Notes Share Capital Treasury shares Interests In Capital - Net Reserves Appropriated Unappropriated Income Parent Entity Interest Total Equity
Saldo 31 Desember 2023 51.549.866.200 (229.830.990.000) (55.045.350.931) 39.024.486.889 (451.505.482) 500.000.000 1.476.508.144.829 63.408.879.208 1.345.663.530.713 304.803.959.862 1.650.467.490.575 Balance as at December 31, 2023
Dividen kas - - - - - - - - - (10.752.783.050) (10.752.783.050) Cash dividends
Pembentukan cadangan umum - - - - - - - - - - - Appropriation of general reserves
Perubahan transaksi pada Entitas Anak - - - - - - - - - Changes in transaction of Subsidiaries
Saham yang diperoleh dari pembelian Shares aquired
kembali saham - - - - - - - - - - - from shares buyback
Efek dekonsolidasi Entitas Anak - - - - - - - - - - Effect of deconsolidation of Subsidiary
Penambahan modal pada Entitas Anak oleh Additional capital to Subsidiaries from
Kepentingan Non-pengendali - - - - - - - - - - Non-controlling interest
Transfer cadangan revaluasi aset tetap Transfer of asset revaluation reserve
yang dijual - - - - - - - - - - - of property and equipment sold
Efek pajak terkait transfer cadangan revaluasi Related tax effect on transfer of revaluation
aset tetap yang dijual - - - - - - - - - - - reserve of vehicles sold
Laba neto tahun berjalan - - - - - - 32.629.787.680 - 32.629.787.680 10.580.803.798 43.210.591.478 Net income for the year
Penghasilan komprehensif lain - - - - - - - 30.632.683.000 30.632.683.000 (20.965.888.865) 9.666.794.135 Other comprehensive income
Cadangan revaluasi aset tetap - - - - - - - - - - - Vehicles revaluation reserve
Penghasilan dari penjabaran laporan keuangan - - - - - - - - - - - Income on translation of financial statements
Keuntungan nilai wajar aset keuangan Unrealized fair value loss on financial
pada nilai wajar melalui assets at fair value through other
penghasilan komprehensif lain - - - - - - - - - - - comprehensive income
Efek pajak terkait - - - - - - - - - - - Related tax effect
Total penghasilan komprehensif lain - - - - - - 32.629.787.680 30.632.683.000 63.262.470.680 (10.385.085.067) 52.877.385.613 Total comprehensive income
Saldo 31 Maret 2024 51.549.866.200 (229.830.990.000) (55.045.350.931) 39.024.486.889 (451.505.482) 500.000.000 1.509.137.932.509 94.041.562.208 1.408.926.001.393 283.666.091.745 1.692.592.093.138 Balance as at March 31, 2024
6
Page 11
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember/ December 31, 2023 (Diaudit/ Audited)
Selisih atas
Transaksi
Dengan
Kepentingan Total Ekuitas -
Non- Neto Yang Dapat
pengendali/ Diatribusikan
Differences in Kepada Pemilik
Value of Saldo Laba (Defisit)/ Entitas Induk/
Transactions Tambahan Modal Cadangan Retained Earnings (Deficit) Penghasilan Total Equity - Net Kepentingan
with Non- Disetor - Neto Lain-lain/ Telah Ditentukan Belum Ditentukan Komprehensif Lain/ Attribute to the Non-Pengendali/
Catatan/ Modal Saham/ Saham treasuri/ controlling Additional Paid - Other Penggunaannya/ Penggunannya/ Other Comprehensive Owners of the Non-Controlling Total Ekuitas
Notes Share Capital Treasury shares Interests In Capital - Net Reserves Appropriated Unappropriated Income Parent Entity Interest Total Equity
Saldo 31 Desember 2022 51.549.866.200 (213.744.190.000) (55.045.350.931) 39.893.944.246 (451.505.482) 325.000.000 1.422.571.356.880 121.433.507.926 1.366.532.628.839 105.153.556.875 1.471.686.185.714 Balance as at December 31, 2022
Dividen kas - - - - - - - - - (16.671.625.711) (16.671.625.711) Cash dividends from subsidiaries
Dividen kas Entitas Induk - - - - - - (53.868.605.683) - (53.868.605.683) - (53.868.605.683) Cash dividends of Parent Entity
Pembentukan cadangan umum - - - - - 175.000.000 (175.000.000) - - - - Appropriation of general reserves
Perubahan transaksi pada Entitas Anak - - - (869.457.357) - - (6.399.356.449) 3.148.222.261 (4.120.591.545) 101.051.332.322 96.930.740.778 Changes in transaction of Subsidiaries
Saham yang diperoleh dari pembelian Shares aquired
kembali saham - (16.086.800.000) - - - - - - (16.086.800.000) - (16.086.800.000) from shares buyback
Efek dekonsolidasi Entitas Anak - - - - - - (9.019.348.833) - (9.019.348.833) 609.000.000 (8.410.348.833) Effect of deconsolidation of Subsidiary
Penambahan modal pada Entitas Anak oleh Additional capital to Subsidiaries from
Kepentingan Non-pengendali - - - - - - - - - 86.113.476.843 86.113.476.843 Non-controlling interest
Transfer cadangan revaluasi aset tetap Transfer of asset revaluation reserve
yang dijual - - - - - - 7.800.749.400 (7.800.749.400) - - - of property and equipment sold
Efek pajak terkait transfer cadangan revaluasi Related tax effect on transfer of revaluation
aset tetap yang dijual - - - - - - - 1.818.810.399 1.818.810.399 1.022.960.101 2.841.770.500 reserve of vehicles sold
Laba neto tahun berjalan - - - - - - 113.763.277.239 - 113.763.277.239 25.044.220.227 138.807.497.466 Net income for the year
Penghasilan komprehensif lain Other comprehensive income
pengukuran kembali liabilitas imbalan kerja - - - - - - 2.352.656.763 - 2.352.656.763 394.479.947 2.747.136.709
Remeasurement of employee benefits liabilities
Cadangan revaluasi aset tetap - - - - - - - 6.576.364.468 6.576.364.468 - 6.576.364.468 Vehicles revaluation reserve
Penghasilan dari penjabaran laporan keuangan - - - - - - - 17.834.400.541 17.834.400.541 2.494.834.579 20.329.235.119 Income on translation of financial statements
Keuntungan nilai wajar aset keuangan Unrealized fair value loss on financial
pada nilai wajar melalui assets at fair value through other
penghasilan komprehensif lain - - - - - - - (78.154.876.804) (78.154.876.804) (321.489.731) (78.476.366.535) comprehensive income
Efek pajak terkait - - - - - - (517.584.488) (1.446.800.183) (1.964.384.671) (86.785.588) (2.051.170.259) Related tax effect
Total penghasilan komprehensif lain - - - - -
7- 115.598.349.514 (55.190.911.978) 60.407.437.536 27.525.259.433 87.932.696.968 Total comprehensive income
Saldo 31 Desember 2023 51.549.866.200 (229.830.990.000) (55.045.350.931) 39.024.486.889 (451.505.482) 500.000.000 1.476.508.144.829 63.408.879.208 1.345.663.530.713 304.803.959.862 1.650.467.490.575 Balance as at December 31, 2023
Page 12
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited ) Unaudited )
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan premi 369.636.314.146 172.767.168.131 Premiums received
Penerimaan jasa manajemen dan Receipts from investment
lainnya 756.274.354 112.096.690.820 management and other fees
Penerimaan atas pendapatan sewa Receipts from transportation
operasi 129.950.440.455 120.955.507.187 service income
Penerimaan klaim reasuransi 87.790.050.262 72.195.614.741 Reinsurance claims received
Penerimaan komisi - neto 12.270.595.222 (1.019.635.258) Proceeds from commissions - net
Penerimaan dari pendapatan
keuangan 1.384.452.767 6.593.941.453 Receipts from finance income
Pembayaran kepada pemasok dan
karyawan (139.096.224.034) (152.709.435.724) Payment to suppliers and employees
Pembayaran premi reasuransi (299.279.230.730) (152.432.299.400) Reinsurance premiums paid
Pembayaran klaim (129.708.732.731) (68.599.444.893) Claims paid
Pembayaran untuk beban keuangan (4.736.558.752) (29.511.585.360) Payment for finance expenses
Pembayaran pajak (15.545.082.989) (11.301.553.544) Payment for taxes
Pembayaran kas untuk aktivitas Payment for other
operasi lainnya (9.417.561.772) 12.911.332.884 operating activities
Arus kas neto yang diperoleh Net cash provided by
dari aktivitas operasi 4.004.736.198 81.946.301.037 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan (penempatan) dari 35.487.608.191 (111.094.390.472) Proceeds from disposal of investment
portofolio efek in subsidiary
Penerimaan dari pelepasan investasi pada Proceeds from sale of subsidiary,
entitas anak - 431.831.400.398 net of cash disposed
Penerimaan dari penjualan aset Proceeds from sale of property
tetap 21.460.629.569 24.407.838.288 and equipmen
Pencairan deposito berjangka 112.417.699.650 (126.942.433.935) Withdrawals of time deposit
Perolehan aset tetap (227.559.798.465) (198.706.726.118) Acquisition of property and equipment
Penerimaan (pembayaran) investasi Proceeds (payment) other
lainnya 78.593.053.043 2.286.649.778 investment
Arus kas neto yang diperoleh dari
(digunakan untuk) aktivitas Net cash provided by (used in)
investasi 20.399.191.988 21.782.337.939 investing activities
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
8
Page 13
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited ) Unaudited )
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan utang bank 45.644.998.494 61.029.012.462 Proceeds from bank loans
Penerimaan pinjaman pihak ketiga (3.507.555.000) - Proceeds from third party loans
Penerimaan dari penawaran umum Proceeds from limited public
terbatas - 226.145.630.800 offering
Penerimaan tambahan modal disetor - 26.428.908.139 Proceeds of additiomal paid-in capital
Penempatan investasi - (135.682.046.806) Placement Investment
Pembayaran pembelian kembali Payment of shares buyback
saham - (16.086.800.000) Payment of principal portion of
Pembayaran pokok liabilitas sewa (23.797.498.404) (125.726.552.536) lease liabilities
Pembayaran dividen kas kepada Payment of cash dividends from
Kepentingan Non-pengendali - (9.495.699.480) Non-controlling interest
Pembayaran dividen kas (10.752.783.050) -
Pembayaran beban emisi saham Payment stock issuance cost of
Entitas Anak - (1.208.555.030) Subsidiary
Arus kas neto yang diperoleh dari
(digunakan untuk) aktivitas Net cash provided by (used in)
pendanaan 7.587.162.040 25.403.897.549 financing activities
KENAIKAN (PENURUNAN) NETO NET INCREASE (DECREASE) IN
KAS DAN SETARA KAS 31.991.090.227 129.132.536.525 CASH AND CASH EQUIVALENTS
PENGARUH SELISIH KURS ATAS EFFECT OF FOREIGN CURRENCY
MATA UANG ASING 82.105.638 - EXCHANGE RATE CHANGES
KAS DAN SETARA KAS AWAL CASH AND CASH EQUIVALENTS
TAHUN 248.382.862.850 137.145.897.882 BEGINNING OF YEAR
KAS DAN SETARA KAS AKHIR CASH AND CASH EQUIVALENTS
TAHUN 280.456.058.715 266.278.434.407 END OF YEAR
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
9
Page 14
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Entitas Induk dan Informasi a. The Parent Entity Establishment and
Umum General Information
PT Batavia Prosperindo Internasional Tbk PT Batavia Prosperindo Internasional Tbk
(“Entitas Induk”), dahulu didirikan dengan (the “Parent Entity”), was established under
nama PT Batavia Prosperindo Internasional di the name of PT Batavia Prosperindo
Jakarta berdasarkan Akta Notaris No. 78 Internasional in Jakarta based on Notarial
tanggal 12 November 1998 yang dibuat di Deed No. 78 dated November 12, 1998 of
hadapan Irawan Soerodjo, S.H. M.Si., Notaris Irawan Soerodjo, S.H. M.Si., Notary in
di Jakarta. Akta pendirian tersebut telah Jakarta. The Deed of Establishment was
disahkan oleh Menteri Hukum dan Hak Asasi approved by the Ministry of Justice and
Manusia Republik Indonesia berdasarkan Human Rights of the Republic of Indonesia in
Surat Keputusan No.C-18678HT.01.01.TH.99 its Decision Letter No. C-
tanggal 10 November 1999 dan telah 18678HT.01.01.TH.99 dated November 10,
diumumkan dalam Berita Negara Republik 1999 and was published in the State Gazette
Indonesia No. 65 tanggal 15 Agustus 2000, No. 65 of the Republic of Indonesia dated
Tambahan No. 4522. Berdasarkan Pernyataan August 15, 2000, Supplement No. 4522.
Keputusan Edaran Pemegang Saham pada Based on Circular Resolution of
tanggal 4 April 2014 yang diaktakan oleh Shareholders dated April 4, 2014 as stated in
Irawan Soerodjo, SH., M.Si. Notaris di Jakarta, Notarial Deed No. 37 dated April 4, 2014 by
dengan Akta Notaris No. 37 tanggal Irawan Soerodjo, SH., M.Si., Notary in
4 April 2014, pemegang saham Entitas Induk Jakarta, the shareholders of the Parent Entity
menyetujui perubahan nama Entitas Induk approved the change of the Parent Entity’s
menjadi PT Batavia Prosperindo Internasional name become to PT Batavia Prosperindo
Tbk. Perubahan tersebut telah memperoleh Internasional Tbk. This amendment was
persetujuan dari Menteri Hukum dan Hak approved by the Ministry of Justice and
Asasi Manusia Republik Indonesia Human Rights of the Republic of Indonesia
berdasarkan Surat Keputusan No. AHU- based on its Decision Letter No. AHU-
00471.40.20.2014 tanggal 15 April 2014 serta 00471.40.20.2014 dated April 15, 2014 and
diumumkan dalam Berita Negara Republik was published in State Gazette No. 104 of
Indonesia No. 104, Tambahan No. 72117 Republic of Indonesia, Supplement No 72117
tanggal 30 Desember 2014. dated December 30, 2014.
Anggaran dasar Entitas Induk telah diubah The Parent Entity's Articles of Association
dengan Akta Notaris No. 265 tanggal have been amended through Notarial Deed
30 April 2015 dari Dr. Irawan Soerodjo, S.H., No. 265 dated April 30, 2015 of Dr. Irawan
M.Si., Notaris di Jakarta, dalam rangka Soerodjo, SH, M.Si., Notary in Jakarta, in
perubahan Anggaran Dasar Entitas Induk order to change the Parent Entity’s Articles
untuk menyesuaikan dengan Peraturan of Association to conform with Financial
Otoritas Jasa Keuangan (POJK) Services Authority Regulation (POJK)
No. 32/POJK.04/2014 tentang Rencana dan No. 32/POJK.04/2014 relating to Plan and
Penyelenggaraan Rapat Umum Pemegang Arrangement of General Meetings of
Saham Perusahaan Terbuka dan POJK Shareholders of Public Limited Companies
No. 33/POJK.04/2014 tentang Direksi dan and POJK No. 33/POJK.04/2014 regarding
Dewan Komisaris Emiten atau Perusahaan to the Directors and Board of Commissioners
Publik. Perubahan tersebut telah dilaporkan of Issuers or Public Company. Such
kepada Kementerian Hukum dan Hak Asasi amendment had been reported to Ministry of
Manusia Republik Indonesia berdasarkan Law and Human Rights of the Republic of
Surat No. AHU-AHA.01.03-0931268 Indonesia based on Notification Letter
tertanggal 11 Mei 2015. No. AHU-AHA.01.03-0931268 dated
May 11, 2015.
10
Page 15
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
a. Pendirian Entitas Induk dan Informasi a. The Parent Entity Establishment and
Umum (Lanjutan) General Information (Continued)
Entitas Induk telah mengubah statusnya dari The Parent Entity has changed its status from
Perusahaan Non Penanaman Modal Asing a Non-Foreign Capital Investment Company
menjadi Perusahaan Penanaman Modal Asing into a Foreign Capital Investment Company
berdasarkan Surat Persetujuan untuk merubah based on the Approval Letter to change the
status dari Non penanaman Modal Asing status from a Non-Foreign Capital
menjadi Penanaman Modal Asing dari Kepala Investment Company into a Foreign Capital
Badan Penanaman Modal dan Investment Company, from the Head of
Pendayagunaan Kekayaan dan Usaha Daerah Capital Investment and Assets Utilization and
Provinsi DKI Jakarta No. 1/31/V/PMA/2002 Operations from DKI Jakarta Regional
tanggal 18 Maret 2002. Governance No. 1/31/V/PMA/2002 dated
March 18, 2002.
Sesuai dengan Pasal 3 Anggaran Dasar In accordance with Article 3 of the Parent
Entitas Induk, maksud dan tujuan pendirian Entity’s Articles of Association, the scope of
Entitas Induk adalah dalam aktivitas its activities is to engage in other
konsultasi manajemen lainnya. Entitas Induk management consulting services. The Parent
memulai kegiatan usahanya secara komersial Entity started its commercial operations on
pada tanggal 12 Mei 1999. May 12, 1999.
Kantor pusat Entitas Induk terletak di Gedung The Parent Entity’s head office is located at
Chase Plaza, Lantai 12, Jl. Jenderal Sudirman Chase Plaza, 12th Floor, Jenderal Sudirman
Kav. 21, Jakarta Selatan. Street Kav. 21, South Jakarta.
Pada tanggal 31 Maret 2024 dan 31 As at March 31, 2024 and December 31,
Desember 2023, susunan Dewan Komisaris 2023, the members of the Parent Entity’s
dan Direksi Entitas Induk berdasarkan Akta Boards of Commissioners and Directors
Notaris No. 5 tanggal 29 Juni 2022 dari Gatot which are appointed, based on Notarial Deed
Widodo, S.E., S.H., M.Kn., Notaris di No. 5 dated June 29, 2022 made by Gatot
Jakarta, adalah sebagai berikut: Widodo, S.E., S.H., M.Kn., Notary in Jakarta,
are as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama : Irena Istary Iskandar : President Commissioner
Komisaris Independen : Eveline : Independent Commissioner
Komisaris : Rudy Johansen : Commissioner
Direksi Board of Directors
Direktur Utama : Rudi Setiadi Tjahjono : President Director
Direktur : Luo Xude : Director
11
Page 16
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
a. Pendirian Entitas Induk dan Informasi a. The Parent Entity Establishment and
Umum (Lanjutan) General Information (Continued)
Susunan Komite Audit dan Manajemen The composition of the Audit and
Risiko Entitas Induk pada tanggal Risk Management Committee as at
31 Maret 2024 dan 31 Desember 2023 adalah March 31, 2024 and December 31, 2023 are
sebagai berikut: as follows:
Ketua : Eveline : Head
Anggota : Agus Angkoso : Member
Anggota : Eddy Silalahi : Member
Berdasarkan Peraturan Otoritas Jasa Based on the Financial Services Authority
Keuangan (POJK) Nomor 56/POJK.04/2015 Regulation (POJK) Number
tentang Pembentukan dan Pedoman 56/POJK.04/2015 regarding the
Penyusunan Piagam Unit Audit Internal, Establishment and Guidelines for the
Entitas Induk telah menyusun Piagam Arrangement of an Internal Audit Unit
Internal Audit sejak tanggal 9 Januari 2010 Charter, the Parent Entity has prepared an
dan telah membentuk Divisi Internal Audit Internal Audit Charter since January 9, 2010
sejak tanggal 7 Desember 2009, berdasarkan and has established an Internal Audit
Surat Penunjukkan Anggota Audit Internal Division since December 7, 2009, based on
Perusahaan. the Letter of Appointment of the Company's
Internal Audit Member.
Ketua Unit Audit Internal Entitas Induk pada The Head of Internal Audit Unit of the Parent
tanggal 31 Maret 2024 dan 31 Desember Entity as at March 31, 2024 and December
2023, berdasarkan Surat Keputusan Direksi 31, 2023, based on the Appointment Letter of
tentang penggantian ketua unit Audit Internal the Parent Entity’s Internal Audit Unit Head
tanggal 8 Desember 2023 adalah Fransisca dated December 8, 2023 is Fransisca Sinta
Sinta Nugraheni. Nugraheni.
Berdasarkan Surat Keputusan Direksi Entitas Based on the Decree of the Board of
Induk No. 001/BPI-DIR/VIII/2021 tanggal Directors of the Parent Entity No. 001/BPI-
19 Agustus 2021, Entitas Induk mengangkat DIR/VIII/2021 dated 19 August 2021, the
Jenny Sutio sebagai Sekretaris Perusahaan Parent Entity appointed Jenny Sutio as
menggantikan Kamal. Corporate Secretary to replace Kamal.
Pada tanggal 31 Maret 2024 dan 31 As at March 31, 2024 and December 31,
Desember 2023 , total karyawan tetap Entitas 2023 , the Parent Entity and its Subsidiaries
Induk dan Entitas Anaknya (secara bersama (collectively referred to as the "Group")
disebut "Grup") memiliki gabungan masing- have a combined total of 380 permanent
masing sebanyak 380 karyawan tetap. employees, respectively.
12
Page 17
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
a. Pendirian Entitas Induk dan Informasi a. The Parent Entity Establishment and
Umum (Lanjutan) General Information (Continued)
Entitas induk langsung dari Entitas Induk The Parent Entity’s immediate parent
adalah Malacca Trust Pte. Ltd., sedangkan company is Malacca Trust Pte. Ltd., and its
entitas induk utama dari Entitas Induk adalah ultimate parent company is Star Malacca Pte.
Star Malacca Pte. Ltd., yang keduanya Ltd., both are incorporated and domiciled in
didirikan dan berdomisili di Singapura. Singapore.
Manajemen bertanggung jawab atas Management is responsible for the
penyusunan dan penyajian wajar laporan preparation and fair presentation of these
keuangan konsolidasian ini, sesuai dengan consolidated financial statements, in
Standar Akuntansi Keuangan di Indonesia, accordance with Indonesian Financial
yang diselesaikan dan disetujui untuk Accounting Standards, which were completed
diterbitkan oleh Direksi Perusahaan pada and authorized for issuance by the
tanggal 26 April 2024. Company’s Directors on April 26, 2024.
b. Penawaran Saham Umum Perusahaan dan b. Public Offering of the Company’s Shares
Aksi Korporasi Lainnya and Other Corporate Actions
Pada tanggal 27 Juni 2014, Entitas Induk On June 27, 2014, the Parent Entity obtained
memperoleh pernyataan efektif dari Otoritas effective statement letter from the Financial
Jasa Keuangan (OJK) berdasarkan Surat Services Authority (OJK) No. S-
No. S-310/D.04/2014 untuk melakukan 310/D.04/2014 to undertake an Initial Public
Penawaran Umum Perdana Saham kepada Offering of 150,000,000 Ordinary Shares
masyarakat sejumlah 150.000.000 lembar coming from new shares of unsubscribed
Saham Biasa Atas Nama yang berasal dari shares and divestment of founder’s shares
saham baru dari portepel dan divestasi saham each amounting to 75,000,000 shares, with
pendiri masing-masing 75.000.000 lembar par value of Rp 100 per share, and offering
saham dengan nilai nominal Rp 100 per price of Rp 500 per share. On July 8, 2014,
saham dan harga penawaran Rp 500 per the Parent Entity has listed all its shares in
saham. Pada tanggal 8 Juli 2014, Entitas Indonesia Stock Exchange.
Induk telah mencatatkan seluruh sahamnya di
Bursa Efek Indonesia.
13
Page 18
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
b. Penawaran Saham Umum Perusahaan dan b. Public Offering of the Company’s Shares
Aksi Korporasi Lainnya (Lanjutan) and Other Corporate Actions (Continued)
Sesuai dengan Akta Berita Acara Rapat In accordance with Deed of Extraordinary
Umum Pemegang Saham Luar Biasa No. 243 Shareholders Meeting No. 243 dated
pada tanggal 31 Juli 2019 dari Christina Dwi July 31, 2019 of Christina Dwi Utami, S.H.,
Utami, S.H., M.Hum., M.Kn., Notaris di M.Hum., M.Kn., Notary in Jakarta, the
Jakarta, pemegang saham menyetujui shareholders of the Parent Entity approved
Penambahan Modal Tanpa Memberikan Hak the Capital Increase with Pre-emptive Rights
Memesan Efek Terlebih Dahulu (PMTHMETD) with maximum of 48,213,762
(PMTHMETD) sebanyak-banyaknya shares with par value of Rp 100 per share
48.213.762 dengan nilai nominal Rp 100 per and offering price of Rp 6,500 per share,
saham dan harga pelaksanaan Rp 6.500 per which were all acquired by PT Batavia
saham, yang diambil seluruhnya oleh Prosperindo Makmur. Capital investment
PT Batavia Prosperindo Makmur. Penyetoran carried out through inbreng, consists of
saham baru dilakukan dengan inbreng, yaitu 659,767,280 shares of PT Batavia
berupa 659.767.280 saham PT Batavia Prosperindo Finance Tbk.
Prosperindo Finance Tbk.
Pada tanggal 24 Mei 2019, Entitas Induk On May 24, 2019, the Parent Entity has
telah memperoleh persetujuan pencatatan dari obtained the registration approval from
Bursa Efek Indonesia melalui surat No. S- Indonesia Stock Exchange through its letter
02983/BEI.PP2/05- 2019. No. S-02983/BEI.PP2/05-2019.
Berdasarkan Berita Acara Rapat Umum Based on the Minutes Deed of Extraordinary
Pemegang Saham Luar Biasa yang diaktakan General Meeting of Shareholder as notarized
dalam Akta No. 52 tanggal 4 Maret 2021 oleh by Notarial Deed No. 52 dated
Christina Dwi Utami, S.H., MHum., M.Kn., March 4, 2021 made by Christina Dwi Utami,
Notaris di Jakarta Barat, para pemegang SH, MHum., M.Kn., Notary in West Jakarta,
saham Entitas Induk menyetujui untuk the Parent Entity agree to buyback the Parent
melakukan pembelian kembali saham Entitas Entity's shares in accordance with Financial
Induk sesuai dengan Peraturan Otoritas Jasa Services Authority Regulation
Keuangan No. 30/POJK.04/2017 tentang No. 30/POJK.04/2017 regarding the Share
Pembelian Kembali Saham yang Dikeluarkan Buyback of Shares Issued by Public
oleh Perusahaan Terbuka. Companies.
14
Page 19
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup c. The Group Structure
Rincian entitas anak Grup pada akhir 31 Details of the Group’s subsidiary at March
Maret 2024 dan 31 Desember 2023 adalah 31, 2024 and December 31, 2023 of the
sebagai berikut: reporting period are as follows:
Persentase Tahun operasi
kepemilikan efektif/ komersial/ Jumlah aset/
Effective Start of Total assets
Entitas anak/ Domisili/ Jenis usaha/ percentage of commercial (dalam Jutaan Rupiah/
subsidiary Domicile Nature of business ownership operations in Millions of Rupiah)
31 Mar 2024 31 Des 2023 31 Mar 2024 31 Des 2023
Dimiliki langsung oleh Entitas
Induk/ Held directly by
the Parent Entity
PT Batavia Prosperindo Aset Manajer Investasi/
Manajemen (BPAM) Jakarta Investment Management 82,08% 82,08% 1996 178.038 224.566
Perantara Pedagang Efek dan Penjamin
PT Batavia Prosperindo Sekuritas Emisi Efek/
(BPS) Jakarta Security Brokerage and Underwritting 99,99% 99,99% 1999 3.707 3.738
Jasa Transportasi/
PT Batavia Prosperindo Trans Tbk Transportation
(BPT) Jakarta Service 65,77% 65,77% 2015 1.601.121 1.528.540
PT Malacca Trust Wuwungan
Insurance Tbk (MTWI) Jakarta Asuransi Umum/ General Insurance 86,86% 86,86% 1953 1.814.881 1.627.393
Jasa Konsultasi Manajemen/
Batavia Prosperindo Pte., Ltd., Singapura Consultant Management Services 100% 1 2023 424.974 411.288
Dimiliki melalui MTWI/ Held
through MTWI
PT Batavia Prosperindo Properti
(BPP) Jakarta Properti / Property 99,99% 99,99% 2015 8.597 8.647
Dimiliki melalui BPT/ Held
through BPT
PT Batavia Prosperindo Ecotrans Tangerang Jasa Transportasi/
(BPE) Selatan Transportation Service 99,00% 0,99 2023 137,41 137,56
Dimiliki melalui BPD/ Held
through BPD
Jasa Konsultasi Manajemen/
Strait Pristine Resources Pte. Ltd Singapura Consultant Management Services 50,00% 0,5 2023 150.809 150.749
Dimiliki melalui SPRL/ Held
through SPRL
Sweet Green Singapore Pte. Ltd Singapura Agribisnis/ Agribusiness 83,89% 0,8389 2023 158.198 166.664
Dimiliki melalui SGS/ Held
through SGS
Sweet Green Indonesia Jakarta Agribisnis/ Agribusiness 99,99% 0,9999 2022 216.094 206.454
15
Page 20
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
PT Batavia Prosperindo Aset Manajemen PT Batavia Prosperindo Aset Manajemen
(BPAM) (BPAM)
Entitas Induk memiliki secara langsung The Parent Entity has direct ownership of
82,08% saham BPAM, Entitas Anak, yang 82.08% in BPAM, Subsidiary, which is
bergerak dalam bidang manajer investasi. engaged in investment manager. BPAM,
BPAM, Entitas Anak, berdomisili di Jakarta Subsidiary, is domiciled in Jakarta and
dan mulai beroperasi komersial pada tahun started its commercial operations in 1996.
1996.
Berdasarkan keputusan direksi BPAM, Based on the decision of the director of
Entitas Anak, pada tanggal 23 Juli 2018, BPAM, Subsidiary, on July 23, 2018, the sale
penjualan saham milik Alexander Sri Agung, of shares owned by Alexander Sri Agung,
Direktur BPAM, Entitas Anak, sebanyak Director of BPAM, Subsidiary, amounted to
3.899 saham atau setara dengan 3,899 shares or equivalent to
Rp 1.949.500.000 telah disetujui dan dicatat Rp 1,949,500,000 had been approved and
sebagai treasury shares. recorded as treasury shares.
Berdasarkan akta Notaris No. 18 tanggal Based on Notarial Deed No. 18 dated
29 September 2020, yang dibuat Notaris September 29, 2020 of Yoke Reinata, S.H.,
Yoke Reinata, S.H., M.Kn., Notaris di M.Kn., Notary in Tangerang, BPAM,
Tangerang, BPAM, Entitas Anak, menjual Subsidiary, sold 1,462 treasury shares to
1.462 saham treasuri kepada Rinaldi Lukita Rinaldi Lukita Handaya for Rp 1,648,733,345
Handaya seharga Rp 1.648.733.345 dan 975 and 975 treasury shares to Prihatmo Hari
saham treasuri kepada Prihatmo Hari Mulyanto for Rp 1,099,531,471, or a total
Mulyanto seharga Rp 1.099.531.471, atau amount of Rp 2,748,264,816, hence the
total senilai Rp 2.748.264.816, sehingga Parent Entity’s ownership in BPAM became
kepemilikan Entitas Induk pada BPAM 83.33%.
menjadi sebesar 83,33%.
Berdasarkan akta Notaris No. 07 tanggal As stated in Notarial Deed No. 07 dated July
14 Juli 2021, yang dibuat Notaris Yoke 14, 2021 of Yoke Reinata, S.H., M.Kn.,
Reinata, S.H., M.Kn., Notaris di Tangerang, Notary in Tangerang, PT Batavia
PT Batavia Prosperindo Aset Manajemen, Prosperindo Aset Manajemen, Subsidiary,
Entitas Anak, menjual 1.462 saham treasuri sold 1,462 treasury shares to all
kepada semua pemegang saham dengan total shareholders, or a total amount of
senilai Rp 1.815.178.585, dimana Entitas Rp 1,815,178,585, which the Parent Entity
Induk mengambil bagian sebesar 1.218 subscribes for 1,218 shares worth
saham senilai Rp 1.512.234.963, sehingga Rp 1,512,234,963, hence the Parent Entity’s
kepemilikan Entitas Induk pada BPAM, ownership in BPAM became 83.33%.
Entitas Anak, menjadi sebesar 83,33%.
16
Page 21
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
PT Batavia Prosperindo Sekuritas (BPS) PT Batavia Prosperindo Sekuritas (BPS)
Entitas Induk memiliki secara langsung The Parent Entity has direct ownership of
99,99% saham BPS, Entitas Anak, yang 99.99% in BPS, Subsidiary, which is engaged
bergerak sebagai perantara perdagangan efek in securities brokerage and underwriting of
dan penjamin emisi efek. BPS, Entitas Anak, securities. BPS, Subsidiary, is domiciled in
berdomisili di Jakarta dan mulai beroperasi Jakarta and started its commercial
komersial pada tahun 1999. operations in 1999.
Berdasarkan Akta Notaris Lady Ita Larosa Based on Notarial Deed No. 1 of Lady Ita
Boru Simanihuruk, S.H., No. 1 pada tanggal Larosa Boru Simanihuruk, S.H., dated
1 September 2015, pemegang saham BPS, September 1, 2015, BPS’s, Subsidiary,
Entitas Anak, menyetujui pengurangan modal shareholders approved the decrease in issued
ditempatkan dan disetor dari sebesar and paid in capital from Rp 118,858,600,000
Rp 118.858.600.000 menjadi sebesar to Rp 80,000,000,000, so the shares of the
Rp 80.000.000.000, sehingga saham Entitas Parent Entity changed from
Induk semula Rp 118.858.500.000 menjadi Rp118,858,500,000 to Rp 79,999,900,000.
sebesar Rp 79.999.900.000. Akta tersebut The deed was approved by the Ministry of
telah disahkan oleh Menteri Kehakiman Law and Human Rights of the Republic of
Republik Indonesia melalui Surat Keputusan Indonesia in its Decision Letter No. AHU-
No. AHU-0945165.AH.01.02. Tahun 2015 0945165.AH.01.02.Tahun 2015 dated
tanggal 3 November 2015. November 3, 2015.
Berdasarkan Akta Notaris Yuli Rizki Based on Notarial Deed No. 9 of Yuli Rizki
Anggorowati S.H., M.Kn., No. 9 pada tanggal Anggorowati S.H., M.Kn., dated
24 Juni 2022, pemegang saham BPS, Entitas June 24, 2022, BPS’s, Subsidiary,
Anak, menyetujui pengurangan modal shareholders approved the decrease in issued
ditempatkan dan disetor dari sebesar and paid in capital from Rp 80,000,000,000
Rp 80.000.000.000 menjadi sebesar to Rp 9,000,000,000, so the shares of the
Rp 9.000.000.000, sehingga saham Entitas Parent Entity changed from
Induk semula Rp 79.999.900.000 menjadi Rp 79,999,900,000 to Rp 8,999,900,000. The
sebesar Rp 8.999.900.000. Akta tersebut telah deed was approved by the Ministry of Law
disahkan oleh Menteri Kehakiman Republik and Human Rights of the Republic of
Indonesia melalui Surat Keputusan Indonesia in its Decision Letter No. AHU-
No. AHU-0054789.AH.01.02. TAHUN.2022 0054789.AH.01.02.TAHUN.2022 dated
tanggal 31 Juli 2022. July 31, 2022.
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Entitas Induk memiliki secara langsung The Parent Entity has direct ownership of
65,77% saham BPT, Entitas Anak, yang 65,77% in BPT, Subsidiary, which is engaged
bergerak sebagai penyewaan dan sewa guna in rental and lease without purchase options
usaha tanpa hak opsi mobil, bus, truk dan for car, bus, truck and the similar,
sejenisnya, konsultasi transportasi dan transportation consultation and rental
angkutan sewa. BPT, Entitas Anak, transportation. BPT, Subsidiary, is domiciled
berdomisili di Jakarta dan mulai beroperasi in Jakarta and started its commercial
komersial pada tahun 2015. operations in 2015.
17
Page 22
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
(Lanjutan) (Continued)
Berdasarkan Perjanjian Jual Beli Saham Based on Share Sale and Purchase
Entitas Induk dan PT Batavia Prosperindo Agreement of Parent Entity and PT Batavia
Makmur (BPM) dan Malacca Trust Pte Ltd Prosperindo Makmur (BPM) and Malacca
(MTL) tertanggal 17 Juni 2019, Entitas Induk Trust Pte Ltd (MTL) dated June 17, 2019,
menerima pengalihan dari BPM atas Parent Entity received transfer of shares from
502.141.000 saham BPT, Entitas Anak, BPM of 502,141,000 of BPT, Subsidiary,
senilai Rp 35.149.870.000 dan dari MTL atas shares amounting to Rp 35,149,870,000 and
223.500.000 saham BPT, Entitas Anak, from MTL of 223,500,000 shares amounting
senilai Rp 15.645.000.000. Kepemilikan to Rp 15,645,000,000. Parent Entity’s
Entitas Induk pada BPT menjadi 74,70%, ownership in BPT, Subsidiary, became
sehingga BPT, Entitas Anak, dikonsolidasi 74.70%, hence BPT, Subsidiary, was
oleh Entitas Induk. consolidated by Parent Entity.
Pada tahun 2020, Entitas Induk membeli In 2020, the Parent Entity purchased
saham BPT, Entitas Anak, dengan total additional shares in BPT, Subsidiary, with a
10.000.000 saham senilai Rp 950.408.500, total of 10,000,000 shares amounting to
yang meningkatkan kepemilikan Entitas Rp 950,408,500, causing the Parent Entity’s
Induk terhadap BPT menjadi 75,34%. ownership on BPT, Subsidiary, to become
75.34%.
Pada tahun 2021, Entitas Induk menjual In 2021, the Parent Entity sold BPT,
saham BPT, Entitas Anak, sejumlah Subsidiary, shares of 6,119,900 shares
6.119.900 saham senilai Rp 444.090.818 amounting to Rp 444,090,818 with selling
dengan harga jual sebesar Rp 2.303.114.700 price of Rp 2,303,114,700, therefore the
sehingga kepemilikan Grup di BPT, Entitas Group’s ownership in BPT, Subsidiary, as at
Anak, pada tanggal 31 Desember 2021 December 31, 2021 became 74.95%.
menjadi sebesar 74,95%.
Pada tahun 2022, Entitas Induk menjual In 2022, the Parent Entity sold BPT,
saham BPT, Entitas Anak, sejumlah Subsidiary, shares of 26,350,000 shares
26.350.000 saham senilai Rp 1.912.088.930 amounting to Rp 1,912,088,930 with selling
dengan harga jual sebesar Rp 10.540.000.000 price of Rp 10,540,000,000, therefore the
sehingga kepemilikan Grup di BPT, Entitas Group’s ownership in BPT, Subsidiary, as at
Anak, pada tanggal 31 Desember 2022 December 31, 2022 became 73.25%.
menjadi sebesar 73,25%.
18
Page 23
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
(Lanjutan) (Continued)
Pada tanggal 11 Januari 2023, BPT, Entitas On January 11, 2023, BPT, Subsidiary,
Anak, melakukan penawaran Umum Terbatas conducted a Limited Public Offering (PUT) I
(PUT) I kepada pemegang saham dalam through pre-emptive rights (HMETD) of
rangka penerbitan Hak Memesan Efek 1,984,000,000 shares with par value of Rp
Terlebih Dahulu (HMETD) atas 100 per share. Every shareholder who owns
1.984.000.000 lembar saham dengan nilai 25 old shares owned 32 rights, in which every
nominal Rp 100 per saham. Di mana setiap 1 HMETD entitles the holder to purchase 1
pemegang saham yang memiliki 25 saham new share with the offering price Rp 100 per
lama mempunyai 32 HMETD, setiap 1 share that should be paid in full at the time of
HMETD memberikan hak kepada ordering the execution of HMETD.
pemegangnya untuk membeli saham baru
dengan harga pelaksanaan Rp 100 yang harus
dibayar penuh pada saat mengajukan pesanan
pelaksanaan HMETD.
Berdasarkan pengumuman PT Bursa Efek Based on the announcement of PT Bursa
Indonesia No. S-00594/BEI.PP2/01-2023 Efek Indonesia No. S-00594/BEI.PP2/01-
tanggal 17 Januari 2023, jumlah saham yang 2023 dated January 17, 2023, the total of the
telah dikeluarkan dalam rangka PUT I adalah BPT’s, Subsidiary, shares issued related to
sebesar 1.984.000.000 saham, sehingga PUT I amounted to 1,984,000,000 shares,
jumlah saham yang dicatatkan di Bursa Efek therefore, the total of the shares listed in the
Indonesia adalah sebanyak 3.534.000.000 Indonesia Stock Exchange amounted to
saham dengan jumlah nilai sebesar 3,534,000,000 shares equivalent to
Rp 353.400.000.000. Sehubungan dengan Rp 353,400,000,000 in relation with this PUT
PUT I, sampai dengan tanggal I until December 31, 2022, BPT, Subsidiary,
28 Februari 2023, BPT, Entitas Anak, telah has received Rp198,400,000,000 from the
menerima sebesar Rp 198.400.000.000 dari BPT’s, Subsidiary, shareholders. The results
pemegang saham BPT, Entitas Anak. Dana of PUT I were used for repayment of lease
dari hasil PUT I digunakan untuk liabilities, vehicle repair and acquisition of
pembayaran liabilitas sewa, perbaikan new vehicle.
kendaraan dan pembelian kendaraan baru.
Sehubungan kejadian di atas, kepemilikan In connection with the above-mentioned, the
Entitas Induk pada BPT, Entitas Anak, Parent Entity's ownership in BPT, Subsidiary,
menjadi sebesar 65,77%. became 65.77%.
19
Page 24
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
PT Batavia Prosperity Ecotrans PT Batavia Prosperity Ecotrans
Perusahaan memiliki secara langsung 99,00% The Company has direct ownership of 99.00%
saham BPE, entitas anak, yang bergerak in BPE, a subsidiary, which is engaged in
sebagai penyewaan dan sewa guna usaha rental and lease without purchase options for
tanpa hak opsi alat transportasi darat bukan landed transportation of motorized vehicle
kendaraan bermotor roda empat atau lebih. without four or more wheels. BPE, a
BPE, entitas anak, berdomisili di Tangerang subsidiary, is domiciled in South Tangerang
Selatan dan belum beroperasi komersial pada and not started its commercial operations as at
tanggal 30 Desember 2023. December 30, 2023.
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
(MTWI) (MTWI)
Entitas Induk memiliki secara efektif 86,86% The Parent Entity has effective ownership of
saham MTWI, Entitas Anak, yang bergerak 86.86% in MTWI, Subsidiary, which is
dalam bidang asuransi umum. MTWI, Entitas engaged in general insurance. MTWI,
Anak, berdomisili di Jakarta dan mulai Subsidiary, is domiciled in Jakarta and
beroperasi komersial pada tahun 1953. started its commercial operations in 1953.
Pada tanggal 31 Desember 2018, WFI, As at December 31, 2018, WFI, Subsidiary,
Entitas Anak, memiliki penyertaan pada has ownership in MTWI, Subsidiary,
MTWI, Entitas Anak sebesar 241.938.250 amounting to 241,938,250 shares or equal to
saham atau setara dengan 15,86% 15.86% of MTWI, Subsidiary share
kepemilihan saham MTWI, Entitas Anak. ownership.
Sejak bulan September sampai dengan From September to November 2019, the
November 2019, Entitas Induk membeli Parent Entity bought 293,256,000 shares of
saham MTWI, Entitas Anak, sejumlah MTWI, Subsidiary, with aggregate amount of
293.256.000 saham dengan nilai total Rp Rp 18,282,673,750. Therefore, the Parent
18.282.673.750. Sehingga kepemilikan Entity’s ownership in MTWI, Subsidiary
Entitas Induk pada MTWI, Entitas Anak, became 31.01%.
menjadi sebesar 31,01%.
Sejak bulan Januari sampai dengan Juni 2020, From January to June 2020, the Parent
Entitas Induk membeli saham MTWI, Entitas Entity bought 81,357,175 shares of MTWI,
Anak, sejumlah 81.357.175 saham dengan Subsidiary, with aggregate amount of
nilai total Rp 4.606.777.500. Sehingga Rp 4,606,777,500. Therefore the Parent
kepemilikan Entitas Induk pada, MTWI, Entity’s ownership in MTWI, Subsidiary,
Entitas Anak, menjadi sebesar 40,41%. became 40.41%.
20
Page 25
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
(MTWI) (Lanjutan) (MTWI) (Continued)
Pada tanggal 21 Juli 2020, Entitas Induk On July 21, 2020, MTWI, Subsidiary bought
membeli saham MTWI, Entitas Anak, 672,873,783 shares from PT Batavia Prima
sejumlah 672.873.783 saham dari PT Batavia Investama with purchase price of
Prima Investama dengan harga Rp 33,643,724,150, therefore the Parent
Rp 33.643.724.150, sehingga total Entity’s total ownership in MTWI, Subsidiary,
kepemilikan Entitas Induk pada MTWI, became 80.44%.
Entitas Anak, menjadi sebesar 80,44%.
Sehubungan dengan penjualan saham MTWI, In connection with the sale of shares of
Entitas Anak, pada tahun 2021, akumulasi MTWI, Subsidiary, in 2021, the accumulated
kepemilikan Entitas Induk pada MTWI, of the Parent Entity's ownership in MTWI,
Entitas Anak, menjadi sebesar 80,42%. Subsidiary, became 80.42%.
Pada tanggal 16 Desember 2022, MTWI, On December 16, 2022, MTWI, Subsidiary,
Entitas Anak, memperoleh pernyataan efektif conducted a Limited Public Offering (PUT) I
dari Otoritas Jasa Keuangan (OJK) untuk through pre-emptive rights (HMETD) of
melakukan Penawaran Umum Terbatas 1,389,667,523 shares with par value of
(PUT) I kepada pemegang saham dalam Rp 100 per share. Every shareholder who
rangka penerbitan Hak Memesan Efek owns 12 old shares owned 11 rights, in which
Terlebih Dahulu (HMETD) atas every 1 HMETD entitles the holder to
1.389.667.523 lembar saham dengan nilai purchase 1 new share with the offering price
nominal Rp 100 per saham. Di mana setiap of Rp 100 per share that should be paid in
pemegang saham yang memiliki 12 saham full at the time of ordering the execution of
lama mempunyai 11 HMETD, setiap 1 HMETD were planned to utilized for working
HMETD memberikan hak kepada capital.
pemegangnya untuk membeli saham baru
dengan harga pelaksanaan Rp 100 yang harus
dibayar penuh pada saat mengajukan pesanan
pelaksanaan HMETD yang rencananya akan
digunakan seluruhnya untuk modal kerja.
21
Page 26
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
(MTWI) (Lanjutan) (MTWI) (Continued)
Sampai dengan tanggal 31 Desember 2022, Until December 31, 2022 from conducting
MTWI, Entitas Anak, telah mencatatkan PUT I, MTWI, Subsidiary, listed
1.121.211.215 lembar saham atau sebesar 1,121,211,215 shares or equivalent to
Rp 112.121.121.500 dari pelaksanaan PUT I, Rp 112,121,121,500, therefore, the total of
sehingga jumlah saham yang dicatatkan di the shares listed in the Indonesia Stock
Bursa Efek Indonesia adalah sebanyak Exchange amounted to 2,647,030,331 shares
2.647.030.331 lembar saham atau sebesar or equivalent to Rp 264,703,033,100.
Rp 264.703.033.100. Dana yang diperoleh Proceeds received by MTWI, Subsidiary,
MTWI, Entitas Anak, dari hasil PUT I sampai from PUT I, as at December 31, 2022
dengan tanggal 31 Desember 2022 adalah amounted to Rp 112,121,121,500 and share
sebesar Rp 112.121.121.500, serta beban issuance cost paid by MTWI, Subsidiary,
emisi yang dikeluarkan Entitas Induk adalah amounted to Rp 1,381,433,376. In January
sebesar Rp 1.381.433.376. Pada bulan Januari 2023, MTWI, Subsidiary, received the
2023, MTWI, Entitas Anak, menerima sisa remaining funds from PUT I.
dana dari PUT I.
Pada tahun 2022, Entitas Induk menjual In 2022, the Parent Entity sold MTWI,
saham MTWI, Entitas Anak, sejumlah Subsidiary, shares of 241,938,250 shares
241.938.250 saham senilai Rp 3.608.194.565 amounting to Rp 3.608.194.565 with selling
dengan harga jual sebesar Rp 10.577.831.559. price of Rp 10,577,831,559.
Sehubungan kejadian di atas, kepemilikan In connection with the above-mentioned, the
Entitas Induk pada MTWI, Entitas Anak, Parent Entity's ownership in MTWI,
menjadi sebesar 88,57%. Subsidiary, became 88.57%.
Sehubungan dengan Penawaran Umum In relation with Limited Public Offering
Terbatas (PUT) I, pada bulan Januari 2023 (PUT) I, on January MTWI, Subsidiary, has
MTWI, Entitas Anak, telah menerima received Rp 27,745,630,800 from MTWI’s,
sebesar Rp 27.745.630.800 dari pemegang Subisidary, shareholders, so that all share
saham MTWI, Entitas Anak, sehingga issued and fully paid become 2,647,030,331
seluruh saham ditempatkan dan disetor penuh shares or amounted to Rp 264,703,033,100
adalah sebanyak 2.647.030.331 saham atau therefore the Parent Entity’s total ownership
sebesar Rp 264.703.033.100. sehingga total in MTWI, Subsidiary, became 86.86%.
kepemilikan Entitas Induk pada MTWI,
Entitas Anak, menjadi sebesar 86,86%.
22
Page 27
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
PT Batavia Prosperindo Properti (BPP) PT Batavia Prosperindo Properti (BPP)
Entitas Induk memiliki kepemilikan efektif The Parent Entity has an effective ownership
sebesar 80,41% pada BPP, yang bergerak of 80.41% in BPP, which is engaged in asset
pada bidang jasa yang meliputi jasa management consultation, building rental
konsultasi pengelolaan aset, jasa perantara brokerage service and other services except
sewa ruko, gedung dan bangunan lainnya for law and taxation. BPP, Subsidiary,
serta usaha-usaha di bidang jasa kecuali jasa started its commercial operation in 2015.
dalam bidang hukum dan pajak. BPP
berdomisili di Jakarta dan mulai beroperasi
komersial pada tahun 2015.
Berdasarkan Akta Notaris No. 9 tanggal Based on Notarial Deed No. 9 dated October
20 Oktober 2017, oleh Yoke Reinata, SH., 20, 2017 of Yoke Reinata, SH., Mkn., Notary
Mkn., Notaris di Tangerang, salah satu in Tangerang, one of the shareholders of BPP
pemegang saham BPP menyetujui pengalihan agreed to transfer its ownership to MTWI,
seluruh saham kepada MTWI, Entitas Anak, Subsidiary, amounting to 129,999 shares or
sebanyak 129.999 lembar saham atau setara equivalent to 99.99% ownership, with a
dengan 99,99% kepemilikan, bernilai nominal price of Rp 50,000 per share. MTWI,
nominal Rp 50.000 per lembar. MTWI, Subsidiary, acquired the shares for a
Entitas Anak, membeli saham dengan harga purchase price of Rp 6,500,000,000.
beli Rp 6.500.000.000.
Selisih antara harga beli saham dan nilai buku The difference between the purchase price
sebesar Rp 258.678.436 merupakan selisih and the book value amounting to
transaksi kombinasi bisnis entitas Rp 258,678,436 represents the difference
sepengendali, dan dicatat sebagai bagian dari from business combination transaction
“Tambahan modal disetor” pada laporan between entities under common control, and
perubahan ekuitas konsolidasian. is recorded as part of “Additional paid-in
capital” in the consolidated statement of
changes in equity.
Batavia Prosperindo Ptd., Ltd., (BPD) Batavia Prosperindo Ptd., Ltd., (BPD)
Entitas Induk memiliki secara langsung 100% The Parent Entity has direct ownership of
saham BPD, Entitas Anak, yang bergerak 100% in BPD, Subsidiary, which is engaged
sebagai perusahaan induk lainnya dan jasa as other holding company and consultant
konsultasi manajemen. BPD, Entitas Anak, management services. BPD, Subsidiary, is
berdomisili di Singapura dan mulai domiciled in Singapore and started its
beroperasi komersial pada tahun 2023. commercial operations in 2023.
Pada tanggal 6 Januari 2023, Entitas Induk On January 6, 2023, the Parent Entity
melakukan investasi BPD, Entitas Anak, invested 100 shares of BPD, Subsidiary, with
sejumlah 100 saham dengan nilai total aggregate amount of Rp 1.163.841 or
Rp 1.163.841 dengan kepemilikan sebesar equivalent to 100% ownership.
100%.
23
Page 28
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
c. Struktur Grup (Lanjutan) c. The Group Structure (Continued)
Batavia Prosperindo Ptd., Ltd., (BPD) Batavia Prosperindo Ptd., Ltd., (BPD)
(Lanjutan) (Continued)
Pada tanggal 2 Mei 2023, Entitas Induk On May 2, 2023, the Parent Entity invested
melakukan penambahan investasi BPD, 100 shares of BPD, Subsidiary, with
Entitas Anak, sejumlah USD 26.241.465 aggregate amount of USD 26,241,465 or
dengan kepemilikan sebesar 100%. equivalent to 100% ownership.
Strait Pristine Resources Pte Ltd Strait Pristine Resources Pte Ltd
Entitas Induk memiliki kepemilikan efektif The Parent Entity has effective ownership of
50% saham SPRL, Entitas Anak berdomisili 50% in SPRL, Subsidiary Entity, which is
di Singapura dan bergerak dibidang jasa domiciled in Singapore and engaged
konsultasi manajemen. consultant management service.
Pada tanggal 2 Oktober 2023 dan On October 2, 2023 and October 31, 2023
31 Oktober 2023, Entitas Anak (BPD) the Subsidiary Entity (BPD) invested in
melakukan investasi SPRL, masing-masing SPRL, each amount amount of SGD 5,000
sebesar SGD 5.000 dan SGD 6.395.000,-, and SGD 6,395,000, thus the total investment
sehingga total investasi sebesar SGD in Arto is SGD 6,400,000 or equivalent to
6.400.000 dengan kepemilikan sebesar 50%. 50% ownership.
Sweet Green Singapore Pte Ltd Sweet Green Singapore Pte Ltd
Entitas Induk memiliki kepemilikan efektif The Parent Entity has effective ownership of
41,95% saham SGS, Entitas Anak, 41.95% in SGS, Associate Entity, which is
berdomisili di Singapura dan bergerak dalam domiciled in Singapore and engaged in
bidang penanaman sayuran dan buah-buahan planting of vegetables and fruits
(hidroponik). (hydroponics).
Pada tanggal 2 November 2023, Entitas Anak On November 2, 2023 the Subsidiary Entity
(SPRL) melakukan investasi SGS, dengan (SPRL) invested in the total investment is
total investasi sebesar SGD 12.164.503 SGD 612,164,503 or equivalent to 83,89%
dengan kepemilikan sebesar 83,89%. ownership.
PT Sweet Green Indonesia PT Sweet Green Indonesia
Entitas Induk memiliki kepemilikan efektif The Parent Entity has effective ownership of
41,94% saham SG1, Entitas Anak, 41.94% in SGI, Associate Entity, which is
berdomisili di Jakarta dan bergerak di bidang domiciled in Jakarta and engaged in
greenhouse agrikultur pada perkebunan greenhouse agriculture of melon farms.
melon.
Pada tanggal 31 Desember 2023, Entitas On December 31, 2023 the Subsidiary Entity
Anak (SGS) melakukan investasi SGI, (SGS) invested in the total investment is SGD
dengan total investasi sebesar SGD 13,653,774.88 or equivalent to 99,99%
13.653.774,88 dengan kepemilikan sebesar ownership.
99,99%.
24
Page 29
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL POLICIES
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of the Consolidated
Konsolidasian Financial Statements
Laporan keuangan konsolidasian PT Batavia The consolidated financial statements of
Prosperindo Internasional Tbk dan Entitas PT Batavia Prosperindo Internasional Tbk
Anaknya disusun berdasarkan Standar and its Subsidiaries have been prepared in
Akuntansi Keuangan di Indonesia (SAK), accordance with Indonesian Financial
yang mencakup Pernyataan Standar Accounting Standards (“SAK”), which
Akuntansi Keuangan (PSAK) dan Interpretasi comprise the Statement of Financial
Standar Akuntansi Keuangan (ISAK) yang Accounting Standards (“PSAK”) and
dikeluarkan oleh Dewan Standar Akuntansi Interpretations of Statement of Financial
Keuangan Ikatan Akuntan Indonesia (DSAK- Accounting Standard (“ISAK”), issued by the
IAI), serta peraturan regulator pasar modal Financial Accounting Standards Board of the
untuk entitas yang berada di bawah Indonesian Institute of Accountants (“DSAK-
pengawasannya. IAI”), and the regulations of capital market
regulator for entities under its control.
Kebijakan akuntansi yang diterapkan dalam The accounting policies adopted in the
penyusunan laporan keuangan konsolidasian preparation of the consolidated financial
adalah selaras dengan kebijakan akuntansi statements are consistent with those made in
yang diterapkan dalam penyusunan laporan the preparation of the Group’s consolidated
keuangan konsolidasian Grup untuk tahun financial statements for the year ended
yang berakhir pada tanggal March 31, 2024, except for the adoption of
31 Maret 2024, kecuali bagi penerapan several amended SAKs. As disclosed further
beberapa SAK yang telah direvisi. Seperti in the relevant succeeding notes to the
diungkapkan dalam catatan terkait atas consolidated financial statements, several
laporan keuangan konsolidasian, beberapa amended and published accounting standards
standar akuntansi yang telah direvisi dan were effective on January 1, 2024.
diterbitkan, diterapkan efektif tanggal
1 Januari 2024.
Grup telah menyusun laporan keuangan The Group has prepared the consolidated
konsolidasian dengan dasar bahwa Grup akan financial statements on the basis that it will
terus mempertahankan kelangsungan usaha. continue to operate as a going concern.
Laporan keuangan konsolidasian, kecuali The consolidated financial statements, except
untuk laporan arus kas konsolidasian, disusun for the consolidated statement of cash flows,
berdasarkan dasar akrual dengan have been prepared on the accrual basis
menggunakan konsep harga perolehan, using the historical cost basis of accounting,
kecuali beberapa akun tertentu disusun except for certain accounts which are
berdasarkan pengukuran lain sebagaimana measured on the bases described in the
diuraikan dalam kebijakan akuntansi akun related accounting policies for those
tersebut. accounts.
25
Page 30
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of the Consolidated
Konsolidasian (Lanjutan) Financial Statements (Continued)
Laporan arus kas konsolidasian disusun The consolidated statement of cash flows is
dengan menggunakan metode langsung prepared based on the direct method by
dengan mengelompokkan arus kas dalam classifying cash flows on the basis of
aktivitas operasi, investasi dan pendanaan. operating, investing, and financing activities.
Untuk tujuan laporan arus kas konsolidasi, For the purpose of consolidated statement of
kas dan setara kas terdiri dari kas dan setara cash flows, cash and cash equivalents
kas, setelah dikurangi cerukan. comprise cash and cash equivalents, net of
overdrafts.
Mata uang pelaporan yang digunakan dalam The presentation currency used in the
penyusunan laporan keuangan konsolidasian preparation of the consolidated financial
adalah Rupiah, yang merupakan mata uang statements is Rupiah, which is the Group’s
fungsional Grup. functional currency.
Untuk memberikan pemahaman yang lebih In order to provide further understanding of
baik atas kinerja keuangan Grup, karena sifat the financial performance of the Group, due
dan jumlahnya yang signifikan, beberapa to the significance of their nature or amount,
item pendapatan dan beban telah disajikan several items of income or expense have been
secara terpisah. shown separately.
Grup menyajikan laporan posisi keuangan The Group presents its consolidated
konsolidasian bedasarkan likuiditas. Analisis statement of financial position in order of
mengenai pemulihan atau penyelesaian dalam liquidity. An analysis in respect of recovery
waktu 12 bulan setelah tanggal pelaporan or settlement within 12 months after the
(saat ini) dan lebih dari 12 bulan setelah reporting date (current) and more than 12
tanggal pelaporan (tidak lancar). months after the reporting date (non-current).
b. Prinsip-prinsip Konsolidasian b. Principles of Consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements
laporan keuangan konsolidasian Entitas Induk incorporate the consolidated financial
dan entitasentitas yang dikendalikan secara statements of the Parent Entity and entities in
langsung ataupun tidak langsung oleh Entitas which the Parent Entity has the ability to
Induk. directly or indirectly exercise control.
Laporan keuangan Entitas Anak disusun The financial statements of the Subsidiaries
dengan periode pelaporan yang sama dengan are prepared for the same reporting period as
Entitas Induk. Kebijakan akuntansi yang the Parent Entity. The accounting policies
digunakan dalam penyajian laporan keuangan adopted in preparing the consolidated
konsolidasian telah diterapkan secara financial statements have been consistently
konsisten oleh Grup, kecuali dinyatakan lain. applied by the Group, unless otherwise
stated.
26
Page 31
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
b. Prinsip-prinsip Konsolidasian (Lanjutan) b. Principles of Consolidation (Continued)
Entitas-entitas Anak dikonsolidasi secara Subsidiaries are fully consolidated from the
penuh sejak tanggal akuisisi, yaitu tanggal date of acquisition, being the date on which
Entitas Induk memperoleh pengendalian, the Parent Entity obtains control, and
sampai dengan tanggal Entitas Induk continue to be consolidated until the date
kehilangan pengendalian. Pengendalian when such control ceases. Control is
dianggap ada ketika Entitas Induk memiliki presumed to exist if the Parent Entity owns,
secara langsung ataupun tidak langsung directly or indirectly through its subsidiaries,
melalui entitas-entitas anak, lebih dari more than half of the voting power of an
setengah kekuasaan suara entitas. entity.
Secara spesifik, Grup mengendalikan investee Specifically, the Group controls an investee if
jika dan hanya jika Grup memiliki seluruh hal and only if the Group has:
berikut ini:
a. Kekuasaan atas investee (misal, hak a. Power over the investee (i.e., existing
yang ada memberikan kemampuan kini rights that give it the current ability to
untuk mengarahkan aktivitas relevan direct the relevant activities of the
investee); investee);
b. Eksposur atau hak atas imbal hasil b. Exposure, or rights, to variable returns
variabel dari keterlibatannya dengan from its involvement with the investee;
investee; dan and
c. Kemampuan untuk menggunakan c. The ability to use its power over the
kekuasaannya atas investee untuk investee to affect its returns.
mempengaruhi jumlah imbal hasil
investor.
Ketika Grup memiliki kurang dari hak suara When the Group has less than a majority of
mayoritas, Grup dapat mempertimbangkan the voting or similar right of an investee, the
semua fakta dan keadaan yang relevan dalam Group considers all relevant facts and
menilai apakah memiliki kekuasaan atas circumstances in assessing whether it has
investee tersebut: power over an investee, including:
a. Pengaturan kontraktual dengan pemilik a. The contractual arrangement with the
hak suara yang lain; other vote holders of the investee;
b. Hak yang timbul dari pengaturan b. Rights arising from other contractual
kontraktual lain; dan arrangements; and
c. Hak suara dan hak suara potensial Grup. c. The Group’s voting rights and potential
voting rights.
27
Page 32
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
b. Prinsip-prinsip Konsolidasian (Lanjutan) b. Principles of Consolidation (Continued)
Grup menilai kembali apakah investor The Group re-assesses whether or not it
mengendalikan investee jika fakta dan controls an investee if facts and
keadaan mengindikasikan adanya perubahan circumstances indicate that there are changes
terhadap satu atau lebih dari tiga elemen to one or more of the three elements of
pengendalian. Konsolidasi atas entitas anak control. Consolidation of a subsidiary begins
dimulai ketika Grup memiliki pengendalian when the Group obtains control over the
atas entitas anak dan berhenti ketika Grup subsidiary and ceases when the Group loses
kehilangan pengendalian atas entitas anak. control of the subsidiary. Assets, liabilities,
Aset, liabilitas, penghasilan dan beban atas income and expenses of a subsidiary acquired
entitas anak yang diakuisisi atau dilepas or disposed of during the period are included
selama periode termasuk dalam laporan laba in the consolidated statement of profit or loss
rugi dan penghasilan komprehensif lain and other comprehensive income from the
konsolidasian dari tanggal Grup memperoleh date the Group gains control until the date
pengendalian sampai dengan tanggal Grup the Group ceases to control the subsidiary.
menghentikan pengendalian atas entitas anak.
Laba atau rugi dan setiap komponen atas Profit or loss and each component of other
penghasilan komprehensif lain diatribusikan comprehensive income are attributed to the
pada pemegang saham Entitas Induk dan equity holders of the Parent Entity and to the
pada Kepentingan Non-Pengendali (KNP), non-controlling interest (NCI), even if this
walaupun hasil di Kepentingan Non- results in the NCI having a deficit balance.
pengendali mempunyai saldo defisit. Inter-company transactions, balances, and
Transaksi antar perusahaan, saldo dan unrealized gains and losses on transactions
keuntungan serta kerugian yang belum between Group companies are eliminated. All
direalisasi dari transaksi antar Grup intragroup assets and liabilities, equity,
dieliminasi. Semua aset dan liabilitas, ekuitas, income, expenses and cash flows relating to
penghasilan, beban dan arus kas berkaitan transactions between members of the Group
dengan transaksi antar anggota Grup juga are also eliminated in full on consolidation.
akan dieliminasi secara penuh dalam proses When necessary, adjustments are made to the
konsolidasi. Bila diperlukan, penyesuaian financial statements of subsidiaries to bring
dilakukan pada laporan keuangan entitas anak their accounting policies in line with the
agar kebijakan akuntansinya sesuai dengan Group’s accounting policies.
kebijakan akuntansi Grup.
Perubahan kepemilikan di Entitas Anak, A change in the ownership interest of a
tanpa kehilangan pengendalian, dihitung Subsidiary, without a loss of control, is
sebagai transaksi ekuitas. Jika Grup accounted for as an equity transaction. If the
kehilangan pengendalian atas Entitas Anak, Group loses control over a Subsidiary, it:
maka Grup:
a. menghentikan pengakuan aset a. derecognizes the assets (including
(termasuk setiap goodwill) dan liabilitas goodwill) and liabilities of the
Entitas Anak; Subsidiaries;
b. menghentikan pengakuan jumlah b. derecognizes the carrying amount of
tercatat setiap KNP; any NCI;
28
Page 33
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
b. Prinsip-prinsip Konsolidasian (Lanjutan) b. Principles of Consolidation (Continued)
c. menghentikan pengakuan akumulasi c. derecognizes the cumulative translation
selisih penjabaran, yang dicatat di differences, recorded in equity, if any;
ekuitas, bila ada;
d. mengakui nilai wajar pembayaran yang d. recognizes the fair value of the
diterima; consideration received;
e. mengakui setiap sisa investasi pada nilai e. recognizes the fair value of any
wajarnya; investment retained;
f. mengakui setiap perbedaan yang f. recognizes any surplus or deficit in the
dihasilkan sebagai keuntungan atau consolidated statement of profit or loss;
kerugian dalam laporan laba rugi and
konsolidasian; dan
g. mereklasifikasi bagian Entitas Induk g. reclassifies the Parent Entity’s share of
atas komponen yang sebelumnya diakui components previously recognized in
sebagai penghasilan komprehensif lain other comprehensive income to
ke laporan laba rugi konsolidasian, atau consolidated statement of profit or loss
mengalihkan secara langsung ke saldo or retained earnings, as appropriate, as
laba, begitu pula menjadi persyaratan would be required if the Group had
jika Grup akan melepas secara langsung directly disposed of the related assets or
aset atau liabilitas yang terkait. liabilities.
KNP mencerminkan bagian atas laba atau NCI represents the portion of the profit or
rugi dan aset bersih dari entitas anak yang loss and net assets of the subsidiary not
tidak dapat diatribusikan secara langsung attributable directly or indirectly to the
maupun tidak langsung, pada Entitas Induk, Parent Entity, which are presented
yang masing-masing disajikan dalam laporan respectively in the consolidated statement of
laba rugi dan penghasilan komprehensif lain profit or loss and other comprehensive
konsolidasian dan dalam ekuitas pada laporan income and under the equity section of the
posisi keuangan konsolidasian, terpisah dari consolidated statement of financial position,
bagian yang dapat diatribusikan kepada respectively, separately from the
pemilik Entitas Induk. corresponding portion attributable to the
owner of the Parent Entity.
Transaksi dengan KNP yang tidak Transactions with NCI that do not result in
mengakibatkan hilangnya pengendalian loss of control are accounted for as equity
merupakan transaksi ekuitas. transactions.
Jumlah tercatat dari kepemilikan Grup dan The carrying amounts of the Group’s interest
KNP disesuaikan untuk mencerminkan and the NCI are adjusted to reflect the
perubahan kepentingan relatifnya dalam changes in their relative interests in the
Entitas Anak. Selisih antara jumlah tercatat subsidiaries. Any difference between the
KNP yang disesuaikan dan nilai wajar amount by which the NCI are adjusted and
imbalan yang dibayar atau diterima diakui the fair value of the consideration paid or
secara langsung dalam ekuitas dan received is recognized directly in equity and
diatribusikan kepada pemilik Entitas Induk. attributed to the owners of the Parent Entity.
29
Page 34
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
c. Kombinasi Bisnis c. Business Combination
Kombinasi bisnis dicatat menggunakan Business combinations are accounted for
metode akuisisi. Biaya suatu akuisisi diakui using acquisition method. The cost of an
sebagai penjumlahan atas imbalan yang acquisition is measured as aggregate of the
dialihkan, yang diukur pada nilai wajar pada consideration transferred, measured at
tanggal akuisisi, dan jumlah atas kepentingan acquisition date fair value, and the amount of
non-pengendali dientitas yang diakuisisi. any non-controlling interest in the acquiree.
Biaya akuisisi yang terjadi dibiayakan dan The acquision costs incurred are expensed in
dicatat sebagai beban pada periode berjalan. the current period.
Selisih lebih antara penjumlahan imbalan The excess of the aggregate of the
yang dialihkan dan jumlah yang diakui untuk consideration transferred and the amount
kepentingan non-pengendali dengan aset recognized for noncontrolling interest over
teridentifikasi dan liabilitas yang diambil-alih the net indentified assets and liabilities
(aset neto) dicatat sebagai goodwill. Dalam assumed is recorded as goodwill. In contrary,
kondisi sebaliknya, Grup mengakui selisih the Group recognizes the lower amount as
kurang tersebut sebagai keuntungan dalam gain in profit or loss on the date of
laba rugi pada tanggal akuisisi. acquisition.
Setelah pengakuan awal, goodwill diukur After initial recognition, goodwill is
sebesar biaya perolehan dikurangi dengan measured at cost less any accumulated
akumulasi penurunan nilai. Untuk tujuan impairment losses. For the purpose of
penurunan nilai, goodwill yang diperoleh dari impairment testing, goodwill acquired in the
kombinasi bisnis, sejak tanggal akuisisi business combination is, from the acquisition
dialokasikan ke setiap unit penghasil kas date, allocated to each of the Group's cash-
yang diharapkan mendapatkan manfaat dari generating units that are expected to benefit
kombinasi bisnis tersebut terlepas apakah aset from the combination, irrespective of whether
dan liabilitas lainnya dari entitas yang other assets or liabilities of the acquiree are
diakuisisi ditetapkan ke unit tersebut. assigned to those units.
Goodwill merupakan selisih lebih antara Goodwill represents the excess of the cost of
harga perolehan investasi Entitas Anak, an acquisition of a Subsidiary, associate or
entitas asosiasi atau bisnis dan nilai wajar business over the fair value of the Group’s
bagian Grup atas aset neto entitas anak/entitas share of the identifiable net assets of the
asosiasi atau bisnis yang dapat diidentifikasi acquired subsidiary, associate or business at
pada tanggal akuisisi. the acquisition date.
Goodwill dihentikan pengakuannya pada saat Goodwill is derecognized upon disposal or
dilepaskan atau ketika tidak ada lagi manfaat when no future benefits are expected from its
masa depan yang diharapkan dari penggunaan use or disposal.
atau pelepasannya.
30
Page 35
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
d. Kombinasi Bisnis Entitas Sepengendali d. Business Combination of Entities Under
Common Control
Kombinasi bisnis antara entitas sepengendali Business combination involving entities under
diperlakukan sesuai dengan PSAK 38. common control is accounted in accordance
with PSAK 38.
Berdasarkan PSAK 38, transaksi kombinasi Under this PSAK 38, business combination of
bisnis entitas sepengendali, berupa entities under common control transactions,
pengalihan bisnis yang dilakukan dalam such as transfers of business conducted
rangka reorganisasi entitas-entitas yang within the framework of the reorganization of
berada di dalam suatu Grup yang sama, the entities that are in the same group, is not
bukan merupakan perubahan kepemilikan a change of ownership in terms of economic
dalam arti substansi ekonomi, sehingga substance, so that the transaction does not
transaksi tersebut tidak menimbulkan laba result in a gain or loss for the Group as a
atau rugi bagi Grup secara keseluruhan whole or for individual entities within the
ataupun bagi entitas individu dalam Grup Group.
tersebut.
Karena transaksi kombinasi bisnis entitas Since the business combination transaction of
sepengendali tidak menyebabkan perubahan entities under common control does not result
substansi ekonomi kepemilikan atas bisnis to change of ownership in terms of the
yang dipertukarkan, maka transaksi tersebut economic substance of the business which are
diakui pada jumlah tercatat berdasarkan exchanged, the transaction is recognized in
metode penyatuan kepemilikan. the carrying amount based on the pooling of
interest method.
Dalam menerapkan metode penyatuan In applying pooling of interest method, the
kepemilikan, unsur-unsur laporan keuangan components of the financial statements for the
dari entitas yang bergabung, untuk periode period during which the restructuring
terjadinya kombinasi bisnis entitas occurred and for other periods presented for
sepengendali dan untuk periode komparatif comparison purposes are presented in such a
sajian, disajikan sedemikian rupa seolah-olah manner as if the restructuring has already
penggabungan tersebut telah terjadi sejak happened since the beginning of the entity is
awal periode entitas yang bergabung berada under common control. The carrying values
dalam sepengendalian. Jumlah tercatat dari of the elements of those statements are the
unsur-unsur laporan keuangan tersebut carrying amount of the joining entity in a
merupakan jumlah tercatat dari entitas yang business combination under common control.
bergabung dalam kombinasi bisnis antitas The difference between the consideration
sepengendali. Selisih antara imbalan yang transferred and the carrying amount of any
dialihkan dan jumlah tercatat dari setiap business combination under common control
transaksi kombinasi bisnis entitas transactions in equity are presented under
sepengendali disajikan di ekuitas dalam pos “additional paid-in capital”.
“tambahan modal disetor”.
31
Page 36
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
e. Standar, Amendemen/Penyesuaian dan e. Standards, Amendments/Improvements and
Interpretasi Standar yang Berlaku Efektif Interpretation to Standards Effective in the
pada Tahun Berjalan Current Year
Efektif tanggal 1 Januari 2023, Grup Effective January 1, 2023, the Group adopted
menerapkan PSAK baru yang berlaku efektif new SFAS that are effective for application
pada tanggal pelaporan. Perubahan kebijakan from that date. Changes to the Group’s
akuntansi Grup telah dibuat sesuai kebutuhan, accounting policies have been made as
sesuai dengan ketentuan transisi dalam required, in accordance with the transitional
masing-masing standar. provisions in the respective standards.
Penerapan standar baru dan amandemen yang The adoption of the following new standards
relevan dengan operasi Grup adalah sebagai and amendment which are relevant to the
berikut: Group’s operations are follows:
− Amandemen PSAK 1 - Penyajian Laporan − Amendments to PSAK 1 - Presentation of
Keuangan; Financial Statements;
− Amandemen PSAK 16 - Aset tetap: − Amendment to SFAS 16- Fixed assets
tentang hasil sebelum penggunaan yang regarding proceeds before intended use;
dimaksudkan;
− Amandemen PSAK 25 - Kebijakan − Amendment PSAK 25 - Accounting
Akuntansi, Perubahan Estimasi Akuntansi Policies, Changes in Accounting
dan Kesalahan: Definisi Estimasi Estimates and Errors: Definition of
Akuntansi; dan Accounting Estimates; and
− Amandemen PSAK 46 - Pajak − Amendment to SFAS 46- Income tax
penghasilan tentang Pajak tangguhan regarding Deferred tax related to assets
terkait aset dan liabilitas yang timbul dari and liabilities arising from a single
transaksi tunggal. transaction.
Dampak dari penerapan standar akuntansi baru Impact of adoption these new accounting
ini adalah sebagai berikut: standards are follows:
− Amandemen PSAK 1 - Penyajian Laporan − Amendments to PSAK 1 - Presentation of
Keuangan Financial Statements:
DSAK-IAI mengubah PSAK 1, 'Penyajian The DSAK-IAI amended PSAK 1,
Laporan Keuangan', untuk mengharuskan ‘Presentation of Financial Statements’, to
Grup mengungkapkan informasi kebijakan require companies to disclose their material
akuntansi yang material daripada kebijakan accounting policy information rather than
akuntansi yang signifikan. their significant accounting policies.
32
Page 37
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
e. Standar, Amendemen/Penyesuaian dan e. Standards, Amendments/Improvements and
Interpretasi Standar yang Berlaku Efektif Interpretation to Standards Effective in the
pada Tahun Berjalan (Lanjutan) Current Year (Continued)
"Informasi kebijakan akuntansi adalah Accounting policy information is material if,
material jika, jika dipertimbangkan bersama when considered together with other
dengan informasi lain yang termuat dalam information included in an entity’s financial
laporan keuangan entitas, dapat diperkirakan statements, it can reasonably be expected to
secara wajar dapat mempengaruhi keputusan influence decisions that the primary users of
pengguna utama laporan keuangan bertujuan general-purpose financial statements make on
umum yang diambil atas dasar laporan the basis of those financial statements.”
keuangan tersebut."
Amandemen ini juga mengklarifikasi bahwa The amendment also clarifies that accounting
informasi kebijakan akuntansi dianggap policy information is expected to be material
material jika, tanpa informasi tersebut, if, without it, the users of the financial
pengguna laporan keuangan tidak dapat statements would be unable to understand
memahami informasi material lainnya dalam other material information in the financial
laporan keuangan. statements.
Lebih lanjut, amandemen PSAK 1 Further, the amendment to PSAK 1 clarifies
mengklarifikasi bahwa informasi kebijakan that immaterial accounting policy information
akuntansi yang tidak material tidak perlu need not be disclosed. However, if it is
diungkapkan. Namun, jika diungkapkan, disclosed, it should not obscure material
informasi tersebut tidak boleh mengaburkan accounting policy information.
informasi kebijakan akuntansi yang material.
− Amandemen PSAK 25 - Kebijakan − Amendment PSAK 25 - Accounting
Akuntansi, Perubahan Estimasi Akuntansi Policies, Changes in Accounting
dan Kesalahan: Definisi Estimasi Estimates and Errors: Definition of
Akuntansi; Accounting Estimates;
Amandemen PSAK 25, 'Kebijakan Akuntansi, The amendment to PSAK 25, ‘Accounting
Perubahan Estimasi Akuntansi dan Kesalahan', Policies, Changes in Accounting Estimates
mengklarifikasi bagaimana Grup harus and Errors’, clarifies how companies should
membedakan perubahan kebijakan akuntansi distinguish changes in accounting policies
dari perubahan estimasi akuntansi. Estimasi from changes in accounting estimates.
akuntansi didefinisikan sebagai jumlah Accounting estimates are defined as
moneter dalam laporan keuangan yang tunduk monetaryamounts in financial statements that
are subject to measurement uncertainty.
pada ketidakpastian pengukuran.
33
Page 38
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
e. Standar, Amendemen/Penyesuaian dan e. Standards, Amendments/Improvements and
Interpretasi Standar yang Berlaku Efektif Interpretation to Standards Effective in the
pada Tahun Berjalan (Lanjutan) Current Year (Continued)
Pembedaan ini penting, karena perubahan The distinction is important, because changes
estimasi akuntansi diterapkan secara in accounting estimates are applied
prospektif untuk transaksi masa depan dan prospectively to future transactions and other
peristiwa masa depan lainnya, sedangkan future events but changes in accounting
perubahan kebijakan akuntansi umumnya policies are generally applied retrospectively
diterapkan secara retrospektif untuk transaksi to past transactions and other past events as
masa lalu dan peristiwa masa lalu lainnya well as the current period.
serta periode berjalan.
− Amandemen PSAK 16 - Aset tetap: − Amendment to SFAS 16- Fixed assets
tentang hasil sebelum penggunaan yang regarding proceeds before intended use;
dimaksudkan;
PSAK 16, 'Aset Tetap', mensyaratkan bahwa PSAK 16, ‘Fixed Assets’, requires the
hasil yang diterima dari penjualan hasil proceeds received from selling output
produksi yang dihasilkan sebelum aset tersebut produced before the asset is ready for its
siap untuk digunakan sesuai dengan maksud intended use to be recognised as income in
penggunaannya, diakui sebagai pendapatan profit or loss. The related cost of producing
dalam laba rugi. Biaya produksi yang terkait the output is measured using the guidance in
diukur dengan menggunakan panduan dalam PSAK 14, ‘Inventories’, and it is recognised
as an expense in profit or loss when sold.
PSAK 14, 'Persediaan', dan diakui sebagai
beban dalam laba rugi pada saat penjualan.
Jika barang yang dijual merupakan hasil dari If the items sold are the output of an entity’s
aktivitas normal entitas, maka pendapatan dan ordinary activities, the income and cost are
biaya diungkapkan sesuai dengan persyaratan disclosed in accordance with the
PSAK 72, "Pendapatan dari Kontrak dengan requirements of PSAK 72, ‘Revenue from
Pelanggan", dan PSAK 14. Jika barang yang Contracts with Customers’, and PSAK 14. If
dijual bukan merupakan bagian dari aktivitas the items sold are not part of an entity’s
normal entitas, maka amandemen PSAK 16 ordinary activities, the amendment to PSAK
16 requires the disclosure of the amount and
mensyaratkan pengungkapan jumlah dan pos
line item(s) in the statement of comprehensive
dalam laporan laba rugi komprehensif dimana
income in which such proceeds and cost have
pendapatan dan biaya tersebut dimasukkan been included.
Amandemen PSAK 16 juga mengklarifikasi The amendment to PSAK 16 also clarifies that
bahwa entitas 'menguji apakah aset berfungsi an entity is ‘testing whether the asset is
dengan baik' ketika entitas menilai kinerja functioning properly’ when it assesses the
teknis dan fisik aset. technical and physical performance of the
asset.
34
Page 39
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
e. Standar, Amendemen/Penyesuaian dan e. Standards, Amendments/Improvements and
Interpretasi Standar yang Berlaku Efektif Interpretation to Standards Effective in the
pada Tahun Berjalan (Lanjutan) Current Year (Continued)
Kinerja keuangan aset tidak relevan dengan The financial performance of the asset is not
penilaian ini. Oleh karena itu, suatu aset relevant to this assessment. An asset might
mungkin dapat beroperasi sesuai dengan therefore be capable of operating as intended
tujuan manajemen dan dikenakan penyusutan by management and subject to depreciation
sebelum mencapai tingkat kinerja operasi yang before it has achieved the level of operating
diharapkan oleh manajemen. performance expected by management.
− Amandemen PSAK 46 - Pajak − Amendment to SFAS 46- Income tax
penghasilan tentang Pajak tangguhan regarding Deferred tax related to assets
terkait aset dan liabilitas yang timbul dari and liabilities arising from a single
transaksi tunggal; transaction;
DSAK-IAI telah mengamandemen PSAK 46, The DSAK-IAI has amended PSAK 46,
'Pajak Penghasilan', untuk mengharuskan Grup 'Income taxes', to require companies to
mengakui pajak tangguhan atas transaksi recognise deferred tax on particular
tertentu yang pada saat pengakuan awal transactions that, on initial recognition, give
menimbulkan jumlah yang sama antara rise to equal amounts of taxable and
perbedaan temporer kena pajak dan perbedaan deductible temporary differences. The
temporer yang dapat dikurangkan. amendments will typically apply to
transactions such as leases for the lessee and
Amandemen ini biasanya akan diterapkan
decommissioning obligations.
pada transaksi seperti sewa untuk penyewa
dan kewajiban penghentian operasi.
Paragraf 15 dan 24 dari PSAK 46 telah Paragraphs 15 and 24 of PSAK 46 were
diamandemen untuk memasukkan kondisi amended to include an additional condition
tambahan di mana pengecualian pengakuan where the initial recognition exemption is not
awal tidak diterapkan. Menurut pedoman yang applied. According to the amended guidance,
diamandemen, perbedaan temporer yang a temporary difference that arises on initial
timbul pada saat pengakuan awal aset atau recognition of an asset or liability is not
liabilitas tidak tunduk pada pengecualian subject to the initial recognition exemption if
pengakuan awal jika transaksi tersebut that transaction gave rise to equal amounts of
menimbulkan jumlah yang sama antara taxable and deductible temporary differences.
jumlah kena pajak dan jumlah yang dapat
dikurangkan dari perbedaan temporer.
Standar dan interpretasi standar akuntansi baru Certain new accounting standards and
tertentu telah dikeluarkan tetapi tidak wajib interpretations have been published that are
diterapkan pada 31 Maret 2024 dan belum not mandatory at March 31, 2024 and have
diterapkan secara dini oleh Grup.. not been early adopted by the Group..
35
Page 40
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
f. Klasifikasi Lancar/ Tidak Lancar dan f. Current and Non-current Classification
Jangka Pendek/ Jangka Panjang
Grup menyajikan aset dan liabilitas dalam The Group presents assets and liabilities in
laporan posisi keuangan konsolidasian the consolidated statement of financial
berdasarkan klasifikasi lancar/ tidak lancar position based on current/ non-current
atau jangka pendek/ jangka panjang. Suatu classification. An asset is current when it is:
asset disajikan lancer bila:
i). Akan direalisasi, dijual atau dikonsumsi i) Expected to be realized or intended to
dalam siklus operasi normal, be sold or consumed in the normal
operating cycle,
ii) Untuk diperdagangkan, ii) Held primarily for the purpose of
trading,
iii) Akan direalisasi dalam 12 bulan setelah iii) Expected to be realized within 12
tanggal pelaporan, atau kas atau setara months after the reporting period, or
kas kecuali yang dibatasi cash or cash equivalent unless
penggunaannya atau akan digunakan restricted from being exchanged or used
untuk melunasi suatu liabilitas dalam to settle a liability for at least 12
paling lambat 12 bulan setelah tanggal months after the reporting period.
pelaporan.
Seluruh aset lain diklasifikasikan sebagai All other assets are classified as non-current.
tidak lancer.
Suatu liabilitas disajikan sebagai jangka A liability is current when it is:
pendek bila:
i) Akan dilunasi dalam siklus operasi i) Expected to be settled in the normal
normal, operating cycle,
ii) Untuk diperdagangkan, ii) Held primarily for the purpose of
trading,
iii) Akan dilunasi dalam 12 bulan setelah iii) Due to be settled within 12 months after
tanggal pelaporan, atau the reporting period, or
iv) Tidak ada hak tanpa syarat untuk iv) There is no unconditional right to defer
menangguhkan pelunasannya dalam the settlement of the liability for at least
paling tidak 12 bulan setelah tanggal 12 months after the reporting period.
pelaporan.
Seluruh liabilitas lain diklasifikasikan sebagai All other liabilities are classified as non-
jangka Panjang current.
Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities are
diklasifikasikan sebagai asset tidak lancer dan classified as non-current assets and
liabilitas jangka panjang liabilities.
36
Page 41
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
g. Kas dan Setara Kas dan Deposito g. Cash and Cash Equivalents and Time
Berjangka Deposits
Kas dan setara kas dalam laporan posisi Cash and cash equivalents in the
keuangan konsolidasian terdiri atas kas dan consolidated statement of financial position
bank dan deposito dengan jangka waktu 3 comprises of cash on hand and in banks and
(tiga) bulan atau kurang pada saat time deposits with maturities of 3 (three)
penempatan yang dapat segera dikonversikan months or less at the time of placement that
menjadi kas dalam jumlah yang dapat are readily convertible to known amounts of
ditentukan dan memiliki risiko perubahan cash, and neither pledged as collateral nor
nilai yang tidak signifikan dan tidak restricted for use and are subject to an
digunakan sebagai jaminan atas pinjaman insignificant risk of changes in value, and
serta tidak dibatasi penggunaannya, dan bank overdrafts.
cerukan.
Grup mengakui cerukannya sebagai pinjaman The Group recognizes its bank overdrafts as
bank jangka pendek di laporan posisi a short term bank loan in the consolidated
keuangan konsolidasian. statement of financial position.
Cerukan yang dapat dibayar kembali atas Bank overdrafts which are repayable on
permintaan dan merupakan bagian yang tidak demand and form an integral part of an
terpisahkan dari pengelolaan kas suatu entitas entity's cash management are included as a
dicatat sebagai komponen kas dan setara kas. component of cash and cash equivalents. A
Karakteristik pengaturan perbankan seperti characteristic of such banking arrangements
itu adalah saldo bank sering berfluktuasi dari is that the bank balance often fluctuates from
positif menjadi penarikan berlebih. being positive to overdrawn.
Deposito berjangka yang jatuh temponya Time deposits with maturities of more than
lebih dari tiga bulan sejak tanggal three months from the date of placement,
penempatan, yang dijaminkan, dan dibatasi which are used as collateral and are
penggunaannya, dicatat sebagai “Deposito restricted for use, are recorded as “Time
Berjangka” dalam laporan posisi keuangan Deposits” in the consolidated statement of
konsolidasian. financial position.
h. Instrumen Keuangan h. Financial Instruments
Grup mengklasifikasikan instrumen keuangan The Group classifies financial instruments
menjadi aset keuangan dan liabilitas into financial assets and financial liabilities.
keuangan. Instrumen keuangan adalah setiap A financial instrument is any contract that
kontrak yang menimbulkan aset keuangan gives rise to a financial asset of one entity
pada satu entitas dan liabilitas keuangan atau and a financial liability or equity instrument
instrumen ekuitas pada entitas lain. of another entity.
37
Page 42
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
h. Instrumen Keuangan h. Financial Instruments
Klasifikasi Classification
(i) Aset Keuangan (i) Financial Assets
Aset keuangan Grup terdiri atas kas dan The Group’s financial assets consist of
setara kas, deposito berjangka, cash and cash equivalents, time
portofolio efek - pihak ketiga, piutang deposits, marketable securities - third
sewa operasi - pihak ketiga, piutang parties, operating lease receivables -
nasabah - pihak ketiga dan pihak third parties, receivables from
berelasi, piutang premi, piutang customers - third parties and related
reasuransi, piutang lain-lain - pihak parties, premiums receivables, due from
ketiga, pendapatan yang belum ditagih, reinsurance, other receivables - third
dan aset lain-lain yang diklasifikasikan parties, unbilled receivables, and other
sebagai aset keuangan yang diukur assets are classified as financial assets
dengan biaya perolehan diamortisasi, at amortized cost. While marketable
portofolio efek - pihak ketiga dan securities - third parties and related
berelasi diklasifikasikan sebagai aset parties classified as financial assets at
keuangan pada FVTPL, dan penyertaan FVTPL, and investment in shares
saham diklasifikasikan sebagai aset classified as financial assets at FVOCI.
keuangan pada FVOCI.
Grup mengklasifikasikan liabilitas The Group classifies its financial
keuangannya pada pengakuan awal liabilities, at initial recognition, as: (i)
sebagai (i) liabilitas keuangan diukur financial liabilities at FVTPL or (ii)
pada FVTPL atau (ii) liabilitas financial liabilities measured at
keuangan diukur pada biaya perolehan amortized cost.
diamortisasi.
Liabilitas keuangan Grup terdiri atas The Group’s financial liabilities consist
utang bank, pinjaman pihak ketiga, of bank loans, third party loan, trade
utang usaha jasa transportasi, utang payables transportation, payables to
nasabah, utang klaim - pihak ketiga, customers, claim payables - third
utang reasuransi, utang koasuransi, parties, due to reinsurance, due to
utang komisi, utang lain-lain - pihak coinsurance, commissions payables,
ketiga, beban akrual - pihak ketiga, dan other payables - third parties, accrued
liabilitas sewa yang diklasifikasikan expenses - third parties, other payables,
sebagai liabilitas keuangan yang and lease liabilities are classified as
dikukur berdasarkan biaya perolehan financial liabilities measured at
diamortisasi. amortized cost.
38
Page 43
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
Klasifikasi (Lanjutan) Classification (Continued)
(i) Aset Keuangan (Lanjutan) (i) Financial Assets (Continued)
Klasifikasi aset keuangan pada The classification of financial assets at
pengakuan awal tergantung pada initial recognition depends on the
karakteristik arus kas kontraktual aset financial asset’s contractual cash flow
keuangan dan model bisnis Grup dalam characteristics and the Group’s
mengelola aset keuangan tersebut. business model for managing them.
Kecuali untuk piutang usaha yang tidak With the exception of trade receivables
memiliki komponen pendanaan yang that do not contain a significant
signifikan dan atau saat Grup financing component for which the
menerapkan panduan praktis, pada saat Group has applied the practical
pengakuan awal Grup mengukur aset expedient, the Group initially measures
keuangan pada nilai wajarnya ditambah, a financial asset at its fair value plus, in
dalam hal aset keuangan tidak diukur the case of a financial asset not at
pada FVTPL, biaya transaksi. Untuk FVTPL, transactions costs. Trade
piutang usaha yang tidak memiliki receivables that do not contain a
komponen pendanaan yang signifikan significant financing component or
atau ketika Grup menerapkan panduan which the Group has applied the
praktis, diukur sesuai harga transaksi practical expedient are measured at the
seperti yang didefinisikan dalam transaction price determined under
PSAK 72. PSAK 72.
Pembelian atau penjualan aset keuangan Purchases or sales of financial assets
yang memerlukan penyerahan aset that require delivery of assets within a
dalam kurun waktu yang telah time frame established by regulation or
ditetapkan oleh peraturan atau convention in the marketplace (regular
kebiasaan yang berlaku di pasar way trades) are recognized on the trade
(pembelian yang lazim) diakui pada date, i.e., the date that the Group
tanggal perdagangan, yaitu tanggal commits to buy or sell the asset.
Grup berkomitmen untuk membeli atau
menjual aset tersebut.
Pengukuran aset keuangan tergantung The measurement of financial assets
pada klasifikasinya sebagai berikut: depends on their classification as
follows:
39
Page 44
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
Klasifikasi (Lanjutan) Classification (Continued)
(i) Aset Keuangan (Lanjutan) (i) Financial Assets (Continued)
a. Aset keuangan yang diukur pada a. Financial assets at fair value
nilai wajar melalui laba rugi through profit or loss
Aset keuangan yang diukur pada Financial assets at fair value
nilai wajar melalui laba rugi through profit or loss include
mencakup aset keuangan yang financial assets held for trading,
dimiliki untuk diperdagangkan, financial assets designated upon
aset keuangan yang ditetapkan initial recognition at fair value
pada saat pengakuan awal pada through profit or loss, or financial
nilai wajar melalui laba rugi, atau assets mandatorily required to be
aset keuangan yang disyaratkan measured at fair value. Financial
untuk diukur pada nilai wajarnya. assets are classified as held for
Aset keuangan diklasifikasikan trading if they are acquired for the
dalam kelompok diperdagangkan purpose of selling or repurchasing
jika dibeli dengan tujuan untuk in the near term.
dijual atau dibeli kembali dalam
waktu dekat.
Derivatif, termasuk derivatif Derivatives, including separated
melekat yang dipisahkan, juga embedded derivatives, are also
diklasifikasikan sebagai classified as held for trading
diperdagangkan kecuali derivatif unless they are designated as
sebagai instrumen lindung nilai effective hedging instruments.
yang ditetapkan dan efektif. Aset Financial assets with cash flows
keuangan yang tidak memenuhi that are not fulfilled with SPPI
SPPI testing diukur pada FVTPL, testing are classified and
terlepas apapun model bisnisnya. measured at FVTPL, irrespective
Terlepas dari kriteria untuk of the business model.
instrumen utang yang akan Notwithstanding the criteria for
diklasifikasikan pada biaya debt instruments to be classified at
perolehan diamortisasi atau pada amortized cost or at FVOCI, as
FVOCI, seperti dijelaskan di atas, described above, debt instruments
instrumen utang dapat ditetapkan may be designated at FVTPL on
pada FVTPL pada pengakuan initial recognition if doing so
awal jika penerapan itu dapat eliminates, or significantly
menghilangkan, atau secara reduces, an accounting mismatch.
signifikan mengurangi,
inkonsistensi pengukuran atau
pengakuan.
40
Page 45
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
Klasifikasi (Lanjutan) Classification (Continued)
(i) Aset Keuangan (Lanjutan) (i) Financial Assets (Continued)
b. Aset keuangan diukur pada biaya b. Financial assets at amortized cost
perolehan diamortisasi (instrumen (debt instruments)
utang)
Aset keuangan diukur pada biaya Financial assets at amortized cost
perolehan diamortisasi setelah are subsequently measured using
pengakuan awal diukur the effective interest method and
menggunakan metode suku bunga are subject to impairment. Gains
efektif dan merupakan subjek and losses are recognized in profit
penurunan nilai. Keuntungan dan or loss when the asset is
kerugian diakui pada laba rugi derecognized, modified or
saat aset dihentikan impaired.
pengakuannya, dimodifikasi atau
mengalami penurunan nilai.
c. Aset keuangan diukur pada c. Financial assets designated at
FVOCI tanpa fitur reklasifikasi FVOCI with no recycling of
keuntungan dan kerugian cumulative gains and losses upon
kumulatif saat penghentian derecognition (equity instruments)
pengakuan (instrumen ekuitas)
Saat pengakuan awal, Grup dapat Upon initial recognition, the
membuat pilihan yang tidak dapat Group can elect to classify
dibatalkan untuk menyajikan irrevocably its equity investments
dalam FVOCI perubahan nilai as equity instruments designated
wajar investasi dalam instrumen at FVOCI when they meet the
ekuitas yang masuk dalam ruang definition of equity under PSAK
lingkup PSAK 71 dan yang bukan 71 and are not held for trading.
merupakan instrumen ekuitas The classification is determined
dimiliki untuk diperdagangkan. on an instrument-by-instrument
Pilihan ini dilakukan pada level basis. Gains and losses on these
instrumen per instrumen. financial assets are never reclass
Keuntungan dan kerugian dari aset to profit or loss.
keuangan ini tidak
direklasifikasikan ke laba rugi.
41
Page 46
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
Klasifikasi (Lanjutan) Classification (Continued)
(i) Aset Keuangan (Lanjutan) (i) Financial Assets (Continued)
c. Aset keuangan diukur pada c. Financial assets designated at
FVOCI tanpa fitur reklasifikasi FVOCI with no recycling of
keuntungan dan kerugian cumulative gains and losses upon
kumulatif saat penghentian derecognition (equity instruments)
pengakuan (instrumen ekuitas)
Dividen diakui sebagai Dividends are recognized as other
penghasilan lainnya pada laba rugi income in the consolidated
ketika hak untuk menerima statement of profit or loss when
pembayaran dividen telah the right of payment has been
ditetapkan, kecuali dividen secara established, except when the
jelas mewakili bagian terpulihkan Group benefits from such
dari biaya investasi, di mana proceeds as a recovery of part of
keuntungan tersebut dicatat dalam the cost of the investment, in
penghasilan komprehensif which case such gains are
lainnya. Instrumen ekuitas yang recorded in other comprehensive
diukur pada FVOCI tidak income. Equity instruments
terpengaruh pada persyaratan designated at FVOCI are not
penurunan nilai. subject to impairment assessment.
(ii) Liabilitas Keuangan (ii) Financial Liabilities
Instrumen keuangan yang diterbitkan Issued financial instruments or their
atau komponen dari instrumen keuangan components, which are not classified as
tersebut, yang tidak diklasifikasikan financial liabilities at FVTPL are
sebagai liabilitas keuangan yang diukur classified as other financial liabilities,
pada FVTPL diklasifikasikan sebagai where the substance of the contractual
liabilitas keuangan lainlain, jika arrangements results in the Group
substansi perjanjian kontraktual having an obligation either to deliver
mengharuskan Grup untuk menyerahkan cash or another financial asset to the
kas atau aset keuangan lain kepada holder, or to satisfy the obligation other
pemegang instrumen keuangan, atau jika by the exchange of a fixed amount of
liabilitas tersebut diselesaikan tidak cash or another financial asset for a
melalui penukaran kas atau aset fixed number of own equity shares.
keuangan lain atau saham sendiri yang
jumlahnya tetap atau telah ditetapkan.
Pengukuran liabilitas keuangan The measurement of financial liabilities
tergantung pada klasifikasinya sebagai depends on their classification as
berikut: follows:
42
Page 47
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
Klasifikasi (Lanjutan) Classification (Continued)
(ii) Liabilitas Keuangan (Lanjutan) (ii) Financial Liabilities (Continued)
a. Liabilitas keuangan diukur pada a. Financial liabilities measured at
biaya perolehan diamortisasi amortized cost
Setelah pengakuan awal, liabilitas After initial recognition, financial
keuangan diukur pada biaya liabilities are subsequently
perolehan yang diamortisasi measured at cost using the effective
dengan menggunakan metode suku interest method. Gains and losses
bunga efektif. Keuntungan dan are recognized in the consolidated
kerugian diakui dalam laporan laba statement of profit or loss and
rugi dan penghasilan komprehensif other comprehensive income when
lain konsolidasian hingga liabilitas the liabilities are derecognized as
dihentikan pengakuannya melalui well as through the amortization
proses amortisasi menggunakan process using the effective interest
metode suku bunga efektif. Biaya method. Amortized cost is
perolehan diamortisasi dihitung calculated by taking into account
dengan mempertimbangkan setiap any discount or premium on
diskon atau premi pada perolehan acquisition and fees or costs that
awal dan biaya yang merupakan are an integral part of the effective
bagian integral dari suku bunga interest rate. The effective interest
efektif. Amortisasi metode suku method amortization is included as
bunga efektif diakui sebagai biaya finance costs in the statement of
pendanaan pada laporan laba rugi. profit or loss. This category
Kategori ini umumnya berlaku generally applies to interest-
untuk pinjaman berbunga dan bearing loans and other
pinjaman lainnya. borrowings.
Metode Suku Bunga Efektif Effective Interest Method
Metode suku bunga efektif adalah metode Effective interest method is a method of
yang digunakan untuk menghitung biaya calculating the amortized cost of a financial
perolehan diamortisasi dari liabilitas keuangan liability and of allocating interest expense
dan metode untuk mengalokasikan biaya over the relevant period. The effective interest
bunga selama periode yang relevan. Suku rate is the rate that exactly discounts
bunga efektif adalah suku bunga yang secara estimated future cash payments (including all
tepat mendiskontokan estimasi pembayaran fees and points paid or received that form an
kas masa depan (mencakup seluruh komisi dan integral part of the effective interest rate,
bentuk lain yang dibayarkan dan diterima yang transaction costs and other premiums or
merupakan bagian yang tak terpisahkan dari discounts) through the expected life of the
suku bunga efektif, biaya transaksi dan financial liability, or (where appropriate) a
premium dan diskonto lainnya) selama shorter period to the net carrying amount on
perkiraan umur liabilitas keuangan, atau (jika initial recognition.
lebih tepat) digunakan periode yang lebih
singkat untuk memperoleh nilai tercatat bersih
pada saat pengakuan awal.
43
Page 48
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
Saling Hapus dari Instrumen Keuangan Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan saling Financial assets and financial liabilities are
hapus dan nilai bersihnya dilaporkan dalam offset and the net amount reported in the
laporan posisi keuangan konsolidasian jika, consolidated statement of financial position
dan hanya jika, terdapat hak yang if, and only if, there is a currently enforceable
berkekuatan hukum untuk melakukan saling legal right to offset the recognized amounts
hapus atas jumlah yang telah diakui dari aset and there is an intention to settle on a net
keuangan dan liabilitas keuangan tersebut dan basis, or to realize the assets and settle the
terdapat intensi untuk menyelesaikan dengan liabilities simultaneously.
menggunakan dasar neto, atau untuk
merealisasikan aset dan menyelesaikan
liabilitasnya secara bersamaan.
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Grup mengakui cadangan untuk kerugian The Group recognizes an allowance for
kredit ekspektasian (“ECL”) untuk seluruh expected credit losses (ECL) for all debt
instrumen utang yang tidak diklasifikasikan instruments not held at FVTPL. ECL are
sebagai diukur pada FVTPL. ECL didasarkan based on the difference between the
pada perbedaan antara arus kas kontraktual contractual cash flows due in accordance
yang tertuang dalam kontrak dan seluruh arus with the contract and all the cash flows that
kas yang diharapkan akan diterima Grup, the Group expects to receive, discounted at
didiskontokan menggunakan suku bunga an approximation of the original effective
efektif awal. Arus kas yang diharapkan akan interest rate. The expected cash flows will
diterima tersebut mencakup arus kas dari include cash flows from the sale of collateral
penjualan agunan yang dimiliki atau held or other credit enhancements that are
perluasan kredit lainnya yang merupakan integral to the contractual terms.
bagian integral dari persyaratan kontrak.
ECL diakui dalam dua tahap. Untuk risiko ECL are recognized in two stages. For credit
kredit atas instrumen keuangan yang tidak exposures for which there has not been a
mengalami peningkatan secara signifikan significant increase in credit risk since initial
sejak pengakuan awal, pengukuran recognition, ECL are provided for credit
penyisihan kerugian dilakukan sejumlah ECL losses that result from default events that are
12 bulan. Untuk risiko kredit atas instrumen possible within the next 12-months (a 12-
keuangan yang mengalami peningkatan month ECL). For those credit exposures for
secara signifikan sejak pengakuan awal, which there has been a significant increase in
penyisihan kerugian dilakukan sepanjang sisa credit risk since initial recognition, a loss
umurnya, terlepas dari waktu terjadinya allowance is required for credit losses
default (sepanjang umur ECL). expected over the remaining life of the
exposure, irrespective of the timing of the
default (a lifetime ECL).
44
Page 49
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. INFORMATION OF MATERIAL ACCOUNTING
MATERIAL (Lanjutan) POLICIES (Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
Penurunan Nilai Aset Keuangan (Lanjutan) Impairment of Financial Assets (Continued)
Karena piutang usaha dan aset kontrak tidak Because its trade receivables and contract
memiliki komponen pembiayaan signifikan, assets do not contain significant financing
Grup menerapkan pendekatan yang component, the Group applies a simplified
disederhanakan dalam perhitungan ECL. approach in calculating ECL. Therefore, the
Oleh karena itu, Grup tidak menelusuri Group does not track changes in credit risk,
perubahan dalam risiko kredit, namun justru but instead recognizes a loss allowance based
mengakui penyisihan kerugian berdasarkan on lifetime ECL at each reporting date. The
ECL sepanjang umurnya pada setiap tanggal Group established a provision matrix that is
pelaporan. Grup membentuk matriks provisi based on its historical credit loss experience,
berdasarkan pengalaman kerugian kredit adjusted for forward-looking factors specific
masa lampau, disesuaikan dengan perkiraan to the debtors and the economic environment.
masa depan (forwardlooking) atas faktor yang
spesifik untuk debitur dan lingkungan
ekonomi.
Grup mempertimbangkan aset keuangan The Group considers a financial asset in
memenuhi definisi default ketika telah default when contractual payments are 90
menunggak lebih dari 90 hari. Namun, dalam days past due. However, in certain cases, the
kasus-kasus tertentu, Grup juga dapat Group may also consider a financial asset to
menganggap aset keuangan dalam keadaan be in default when internal or external
default ketika informasi internal atau information indicates that the Group is
eksternal menunjukkan bahwa Grup tidak unlikely to receive the outstanding
mungkin menerima arus kas kontraktual contractual amounts in full before taking into
secara penuh tanpa melakukan perluasan account any credit enhancements held by the
persyaratan kredit. Piutang usaha Group. Trade receivables is written off when
dihapusbukukan ketika kecil kemungkinan there is low possibility of recovering the
untuk memulihkan arus kas kontraktual, contractual cash flow, after all collection
setelah semua upaya penagihan telah efforts have been done and have been fully
dilakukan dan telah sepenuhnya dilakukan provided for allowance.
penyisihan.
Definisi gagal bayar Definition of default
Grup menganggap hal-hal berikut ini The Group considers the following as
merupakan peristiwa gagal bayar untuk constituting an event of default for internal
tujuan manajemen risiko kredit internal credit risk management purposes as
karena pengalaman historis menunjukkan historical experience indicates that financial
bahwa aset keuangan yang memenuhi salah assets that meet either of the following
satu kriteria berikut umumnya tidak dapat criteria are generally not recoverable:
dipulihkan:
ketika terdapat pelanggaran persyaratan when there is a breach of financial
keuangan oleh debitur; atau covenants by the debtor; or
45
Page 50
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
Definisi gagal bayar (Lanjutan) Definition of default (Continued)
Informasi yang dikembangkan secara Information developed internally or
internal atau diperoleh dari sumber obtained from external sources indicates
eksternal menunjukkan bahwa debitur that the debtor is unlikely to pay its
kemungkinan tidak akan membayar creditors, including the Group, in full
kreditornya, termasuk Grup, secara (without taking into account any
penuh (tanpa memperhitungkan jaminan collateral held by the Group).
yang dimiliki oleh Grup).
Terlepas dari analisis di atas, Grup Irrespective of the above analysis, the Group
menganggap bahwa gagal bayar telah terjadi considers that default has occurred when a
ketika aset keuangan tertunggak lebih dari 90 financial asset is more than 90 days past due
hari kecuali jika Grup memiliki informasi unless the Group has reasonable and
yang wajar dan terdukung untuk supportable information to demonstrate that
menunjukkan bahwa kriteria yang lebih a more lagging default criterion is more
panjang lebih tepat. appropriate.
Kebijakan penghapusan Write-off policy
Grup menghapuskan aset keuangan ketika The Group writes off a financial asset when
ada informasi yang menunjukkan bahwa there is information indicating that the
pihak lawan berada dalam kesulitan keuangan counterparty is in severe financial difficulty
yang buruk dan tidak ada prospek pemulihan and there is no realistic prospect of recovery,
yang realistis, contoh ketika pihak lawan e.g. when the counterparty has been placed
dalam proses likuidasi atau telah memasuki under liquidation or has entered into
proses kebangkrutan, atau untuk hal piutang bankruptcy proceedings, or in the case of
usaha, ketika jumlahnya sudah lebih dari 120 trade accounts receivable, when the amounts
hari tertunggak, mana yang terjadi lebih dulu. are over 120 days past due, whichever occurs
Aset keuangan yang dihapuskan dapat sooner. Financial assets written off may still
menjadi subjek aktivitas penagihan dalam be subject to enforcement activities under the
prosedur pemulihan Grup, dengan Group’s recovery procedures, taking into
mempertimbangkan nasihat hukum yang account legal advice where appropriate. Any
sesuai. Setiap pemulihan yang terjadi diakui recoveries made are recognized in profit or
dalam laba rugi. loss.
46
Page 51
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
Penghentian Pengakuan Derecognition
(i) Aset Keuangan (i) Financial Assets
Suatu aset keuangan, atau mana yang A financial asset, or where applicable a
berlaku, bagian dari aset keuangan atau part of a financial asset or part of a
bagian dari kelompok aset keuangan group of similar financial assets, is
sejenis, dihentikan pengakuannya pada derecognized when:
saat:
a) hak kontraktual atas arus kas yang a) the contractual rights to receive
berasal dari aset keuangan tersebut cash flows from the financial asset
berakhir; atau have expired; or
b) grup mentransfer hak kontraktual b) the Group has transferred its
untuk menerima arus kas yang contractual rights to receive cash
berasal dari aset keuangan atau flows from the financial asset or
menanggung kewajiban untuk has assumed an obligation to pay
membayar arus kas yang diterima them in full without material delay
tanpa penundaan yang signifikan to a third party under a “pass-
kepada pihak ketiga melalui suatu through” arrangement and either
kesepakatan penyerahan dan (i) (i) has transferred substantially
secara substansial mentransfer all the risks and rewards of the
seluruh risiko dan manfaat atas financial asset, or (ii) has neither
kepemilikan aset keuangan transferred nor retained
tersebut, atau (ii) secara substantially all the risks and
substansial tidak mentransfer dan rewards of the financial asset, but
tidak memiliki seluruh risiko dan has transferred control of the
manfaat atas kepemilikan aset financial asset.
keuangan tersebut, namun telah
mentransfer pengendalian atas
aset keuangan tersebut.
Ketika Grup telah mentransfer hak When the Group has transferred its
untuk menerima arus kas dari aset atau rights to receive cash flows from an
telah menandatangani kesepakatan asset or has entered into a pass-through
pelepasan (passthrough arrangement), arrangement, and has neither
dan secara substansial tidak mentransfer transferred nor retained substantially
dan tidak memiliki seluruh risiko dan all of the risks and rewards of the asset
manfaat atas aset keuangan, maupun nor transferred control of the asset, the
mentransfer pengendalian atas aset, aset asset is recognized to the extent of the
tersebut diakui sejauh keterlibatan Group’s continuing involvement in the
berkelanjutan Grup terhadap aset asset.
keuangan tersebut.
47
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
Penghentian Pengakuan (Lanjutan) Derecognition (Continued)
(i) Aset Keuangan (Lanjutan) (i) Financial Assets (Continued)
Keterlibatan berkelanjutan yang Continuing involvement that takes the
berbentuk pemberian jaminan atas aset form of a guarantee over the
yang ditransfer diukur sebesar jumlah transferred asset is measured at the
terendah dari jumlah tercatat aset dan lower of the original carrying amount
jumlah maksimal dari pembayaran yang of the asset and the maximum amount of
diterima yang mungkin harus dibayar consideration that the Group could be
kembali. required to repay.
Dalam hal ini, Grup juga mengakui In that case, the Group also recognizes
liabilitas terkait. Aset yang ditransfer an associated liability. The transferred
dan liabilitas terkait diukur dengan asset and the associated liability are
dasar yang mencerminkan hak dan measured on a basis that reflects the
liabilitas yang masih dimiliki Grup. rights and obligations that the Group
has retained.
Pada penghentian pengkuan aset On derecognition of a financial asset
keuangan yang diukur pada biaya measured at amortized cost, the
perolehan diamortisasi, perbedaan difference between the asset’s carrying
antara nilai tercatat aset dan jumlah amount and the sum of the
imbalan yang diterima dan piutang consideration received and receivable
diakui dalam laba rugi. Selain itu, pada is recognized in profit or loss. In
penghentian pengakuan investasi dalam addition, on derecognition of an
instrumen utang yang diklasifikasikan investment in a debt instrument
sebagai FVOCI, keuntungan atau classified as at FVOCI, the cumulative
kerugian kumulatif yang sebelumnya gain or loss previously accumulated in
diakumulasi dalam cadangan revaluasi the investment revaluation reserve is
investasi, direklasifikasi ke laba rugi. reclassified to profit or loss.
Sebaliknya, pada penghentian In contrast, on derecognition of an
pengakuan investasi dalam instrumen investment in an equity instrument
ekuitas yang telah dipilih Grup pada which the Group has elected on initial
pengakuan awal untuk diukur di recognition to measure at FVOCI, the
FVOCI, keuntungan atau kerugian cumulative gain or loss previously
kumulatif yang sebelumnya accumulated in the investment
diakumulasi dalam cadangan revaluasi revaluation reserve is not reclassified to
investasi tidak direklasifikasi ke laba profit or loss, but is transferred to
rugi, tetapi dipindahkan ke saldo laba. retained earnings.
48
Page 53
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
h. Instrumen Keuangan (Lanjutan) h. Financial Instruments (Continued)
(ii) Liabilitas Keuangan (ii) Financial Liabilities
Liabilitas keuangan dihentikan A financial liability is derecognized
pengakuannya ketika liabilitas yang when the obligation specified in the
ditetapkan dalam kontrak dihentikan contract is discharged or cancelled or
atau dibatalkan atau kedaluwarsa. expired. The difference between the
Selisih antara jumlah tercatat liabilitas carrying amount of the financial
keuangan yang dihentikan liability derecognized and the
pengakuannya dan imbalan yang consideration paid and payable is
dibayarkan dan utang diakui dalam laba recognized in profit or loss.
rugi.
Ketika liabilitas keuangan saat ini When an existing financial liability is
digantikan dengan yang lain dari replaced by another from the same
pemberi pinjaman yang sama dengan lender on substantially different terms,
persyaratan yang berbeda secara or the terms of an existing liability are
substansial, atau modifikasi secara substantially modified, such an
substansial atas ketentuan liabilitas exchange or modification is treated as a
keuangan yang saat ini ada, maka derecognition of the original liability
pertukaran atau modifikasi tersebut and the recognition of a new liability,
dicatat sebagai penghapusan liabilitas and the difference in the respective
keuangan awal dan pengakuan liabilitas carrying amounts is recognized in profit
keuangan baru, dan selisih antara nilai or loss.
tercatat liabilitas keuangan tersebut
diakui sebagai laba rugi.
i. Piutang Premi dan Piutang Reasuransi i. Premium and Reinsurance Receivables
Piutang premi meliputi tagihan premi kepada Premiums receivables consist of receivables
tertanggung, agen atau broker sebagai akibat from policyholders, agents or brokers
transaksi asuransi. Dalam hal Grup resulting from an insurance transaction. In
memberikan potongan premi kepada case where the Group gives premium
tertanggung, maka potongan tersebut discount to policyholders, the discount is
langsung dikurangkan dari piutang preminya. reduced directly from the related premiums
receivables.
Piutang reasuransi tidak boleh Reinsurance receivables are not to be offset
dikompensasikan dengan utang reasuransi, against reinsurance payables, unless the
kecuali apabila kontrak reasuransi reinsurance contract specifically allows for
menyatakan adanya kompensasi. Apabila the right to offset. If a credit balance arises
dalam kompensasi tersebut timbul saldo from the offsetting of the reinsurance
kredit, maka saldo tersebut disajikan pada receivables and payables, this balance is
kelompok liabilitas sebagai utang reasuransi. presented in the liability section as
reinsurance payable.
49
Page 54
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
i. Piutang Premi dan Piutang Reasuransi i. Premium and Reinsurance Receivables
(Lanjutan) (Continued)
Grup menelaah penurunan piutang secara The Group assesses its receivables for
berkala. Jika ada bukti objektif bahwa piutang impairment on a regular basis. If there is an
tersebut menurun, Grup mengurangi nilai objective evidence that these receivables are
tercatat piutang sebesar yang dapat impaired, the Group reduces the carrying
dipulihkan dan mengakui rugi penurunan amounts of the receivables to their
nilai dalam laporan laba rugi dan penghasilan recoverable amounts and recognize that
komprehensif lain konsolidasian. impairment loss in the consolidated statement
of profit or loss and other comprehensive
income.
Grup mengumpulkan bukti objektif bahwa The Group gathers the objective evidence
terdapat penurunan nilai piutang dengan that a receivable is impaired using the same
menggunakan proses yang diterapkan untuk process adopted for financial assets held at
aset keuangan atas biaya yang diamortisasi. amortized cost.
j. Aset Reasuransi j. Reinsurance Assets
Aset reasuransi termasuk saldo yang Reinsurance assets include balances expected
diharapkan dibayarkan oleh perusahaan to be recovered from reinsurance companies
reasuransi untuk ceded estimasi klaim for ceded estimated reinsurance claims and
reasuransi, dan ceded premi yang belum ceded unearned premiums. Amounts
merupakan pendapatan. Jumlah manfaat yang recoverable from reinsurance are estimated
ditanggung oleh reasuransi diperkirakan in a manner consistent with the liability
secara konsisten sesuai dengan liabilitas yang associated with the reinsured policy.
terkait dengan polis reasuransi.
Sebagai bagian dari implementasi PSAK 28, As part of the implementation of PSAK 28,
Grup menyajikan aset reasuransi secara the Group presents separately reinsurance
terpisah sebagai aset atas premi yang belum assets of unearned premiums and estimated
merupakan pendapatan dan estimasi liabilitas claim liabilities. Prior to this, insurance
klaim. Sebelumnya liabilitas asuransi yang liabilities that include deferred premium
mencakup pendapatan premi tangguhan, income, unearned premium income and
premi yang belum merupakan pendapatan dan estimated claims are presented net of
estimasi klaim dicatat secara neto setelah reinsurance portion (own retention).
porsi aset reasuransi (porsi sendiri).
PSAK 62 tidak memperkenankan saling PSAK 62 does not allow offseting between:
hapus antara:
a. Aset reasuransi dengan liabilitas a. Reinsurance assets and the related
asuransi terkait; atau insurance liabilities; or
b. Pendapatan atau beban dari kontrak b. Income or expense from reinsurance
reasuransi dan beban atau pendapatan contract and expense or income from
dari kontrak asuransi terkait. the related insurance contract.
50
Page 55
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
j. Aset Reasuransi (Lanjutan) j. Reinsurance Assets (Continued)
Jika aset reasuransi mengalami penurunan If a reinsurance asset is impaired, the Group
nilai, Grup mengurangi nilai tercatat dan reduces the carrying amount accordingly and
mengakui kerugian penurunan nilai tersebut recognizes that impairment loss in
dalam laporan laba rugi dan penghasilan consolidated statement of profit or loss and
komprehensif lain konsolidasian. Aset other comprehensive income. A reinsurance
reasuransi mengalami penurunan nilai jika asset is impaired if there is objective
ada bukti objektif, sebagai akibat dari suatu evidence, as a result of an event that occurred
peristiwa yang terjadi setelah pengakuan awal after initial recognition of the reinsurance
aset reasuransi, bahwa Grup tidak dapat asset, that the Group may not receive all
menerima seluruh jumlah karena di bawah amounts due to the terms of the contract, and
syarat-syarat kontrak, dan dampak pada the impact on the amounts that the Group will
jumlah yang akan diterima dari reasuradur receive from the reinsurance can be reliably
dapat diukur secara andal. measured.
k. Kontrak Asuransi k. Insurance Contracts
Kontrak asuransi adalah kontrak dimana Insurance contract is a contract under which
penanggung menerima risiko asuransi yang the insurer accepts significant insurance risk
signifikan dari tertanggung. Risiko asuransi from the insured. Significant insurance risk is
yang signifikan didefinisikan sebagai referred as the possibility of paying
kemungkinan membayar manfaat yang significantly more benefit to the insured upon
signifikan kepada tertanggung apabila suatu the occurrence of insured event compared to
kejadian yang diasuransikan terjadi the minimum benefit in a scenario where the
dibandingkan dengan manfaat minimum yang insured event does not occur. Scenarios
akan dibayarkan apabila risiko yang considered are those with commercial
diasuransikan tidak terjadi. Skenario-skenario substance.
tersebut adalah skenario yang mengandung
unsur komersial.
l. Liabilitas Asuransi l. Insurance Liabilities
Liabilitas asuransi diukur sebesar jumlah Insurance liabilities are measured at the
estimasi berdasarkan perhitungan teknis amount estimated by the calculation of the
asuransi. insurance technical.
Premi Belum Merupakan Pendapatan Unearned Premiums
Premi belum merupakan pendapatan adalah Unearned premiums are part of the premium
bagian dari premi yang belum diakui sebagai that have not been recognized as revenue
pendapatan karena masa pertanggungannya because the coverage is still running at the
masih berjalan pada akhir periode akuntansi end of the accounting period and presented in
dan disajikan dalam jumlah bruto. Porsi the gross amount. Unearned premiums
reasuransi atas premi belum merupakan portion of reinsurance is presented as part of
pendapatan disajikan sebagai bagian dari aset the reinsurance asset.
reasuransi.
51
Page 56
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
l. Liabilitas Asuransi (Lanjutan) l. Insurance Liabilities (Continued)
Liabilitas asuransi atas kontrak asuransi yang Insurance liabilities for insurance contract
berjangka waktu Iebih dari satu tahun diukur with a term of more than one year is
dengan menggunakan konsep nilai kini measured by using present value of estimated
estimasi pembayaran seluruh manfaat yang payment of all benefit promised including all
diperjanjikan termasuk seluruh opsi yang options available plus present value of all
disediakan ditambah dengan nilai kini expenses incurred and also has considered
estimasi seluruh biaya yang akan dikeluarkan the future receipt of premium.
dan juga mempertimbangkan penerimaan
premi di masa depan.
Perubahan cadangan premi yang belum Changes in unearned premium reserve, long
merupakan pendapatan, cadangan asuransi term insurance reserves and reinsurance
jangka panjang dan aset reasuransi dari premi assets of unearned premium reserve are
yang belum merupakan pendapatan diakui recognized in the consolidated statement of
dalam laporan laba rugi dan penghasilan profit or loss and other comprehensive
komprehensif lain konsolidasian pada tahun income in the year when the changes occur.
terjadinya perubahan.
Estimasi Liabilitas Klaim Estimated Claims Liabilities
Estimasi liabilitas klaim merupakan estimasi The estimated claims liabilities are an
jumlah liabilitas yang menjadi tanggungan estimate of the amount of liabilities to be
sehubungan dengan klaim yang masih dalam borne in connection with claims that are still
proses penyelesaian, termasuk klaim yang in the process of completion, including claims
terjadi namun belum dilaporkan. incurred but not yet reported.
Perubahan jumlah estimasi liabilitas klaim, Changes in the estimated amount of claims
sebagai akibat proses penelaahan lebih lanjut liabilities, as a result of further review
dan perbedaan antara jumlah estimasi klaim process and the difference between the
dengan klaim yang dibayarkan diakui dalam estimated amounts of the claim with the
laba rugi pada periode terjadinya perubahan. claims paid are recognized in profit or loss in
Grup tidak mengakui setiap provisi untuk the period when the changes occur. The
kemungkinan klaim masa depan sebagai Group does not recognize any provisions for
liabilitas jika klaim tersebut timbul possible future claims as a liability if the
berdasarkan kontrak asuransi yang tidak ada claims arising under insurance contracts that
pada akhir periode pelaporan (seperti provisi do not exist at the end of the reporting period
katastrofa dan provisi penyetaraan). (such as catastrophe provisions and
equalization provisions).
52
Page 57
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
l. Liabilitas Asuransi (Lanjutan) l. Insurance Liabilities (Continued)
Tes Kecukupan Liabilitas Liability Adequacy Test
Pada akhir periode pelaporan, Grup menilai At the end of the reporting period, the Group
apakah liabilitas asuransi yang diakui telah assesses whether recognized insurance
mencukupi dengan menggunakan estimasi liabilities are sufficient by using current
kini atas arus kas masa depan terkait dengan estimates of future cash flows in accordance
kontrak asuransi. Jika nilai tercatat liabilitas with the insurance contracts. If the carrying
asuransi setelah dikurangi dengan biaya value of insurance liabilities, net off related
akuisisi tangguhan terkait tidak mencukupi deferred acquisition costs, is insufficient
dibandingkan dengan estimasi arus kas masa compared to the estimated future cash flows,
depan, maka seluruh kekurangan tersebut then entire deficiency is recognized in the
diakui dalam laba rugi dan penghasilan consolidated statement of profit or loss and
komprehensif lain konsolidasian periode other comprehensive income for the period.
berjalan.
m. Persediaan m. Inventories
Persediaan diakui sebesar nilai terendah Inventories are valued at the lower of cost
antara biaya perolehan dan nilai realisasi and net realizable value.
bersih.
Biaya perolehan persediaan ditentukan The cost of inventories is determined using
dengan menggunakan metode rata-rata the weighted average method.
tertimbang.
Nilai realisasi bersih adalah taksiran harga Net realizable value is the estimated selling
jual dalam kegiatan usaha normal, dikurangi price in the ordinary course of business, less
dengan estimasi biaya penyelesaian dan estimated costs of completion and the
taksiran biaya yang diperlukan untuk estimated costs necessary to make the sale.
melaksanakan penjualan.
Persediaan terdiri atas suku cadang untuk Inventories consist of spareparts for repair
perbaikan dan pemeliharaan kendaraan Grup. and maintenance of the Group’s vehicle.
n. Aset Biologis n. Biological Assets
Aset biologis terdiri atas produk agrikultur Biological assets comprise of growing
bertumbuh. agricultural produce.
Produk agrikultur bertumbuh berupa produk Growing agricultural produce consist of
panen yang tumbuh pada tanaman produktif harvested product growing on bearer plants
sampai dengan saat untuk dipanen. up to the point of harvest.
53
Page 58
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
n. Aset Biologis (Lanjutan) n. Biological Assets (Continued)
Aset biologis diukur pada nilai wajar Biological assets are measured at fair value
dikurangi dengan biaya untuk menjual. less costs to sell. Gains or losses incurred on
Keuntungan atau kerugian yang timbul saat initial recognition and changes in fair value
pengakuan awal dan perubahan nilai wajar are recognised in the profit or loss for the
dicatat dalam laba rugi pada saat periode period when they arised.
terjadinya.
o. Beban Dibayar di Muka dan Uang Muka o. Prepaid Expenses and Advances
Biaya dibayar dimuka diamortisasi selama Prepaid expenses are charged to operations
manfaat masing-masing biaya dengan over the periods benefited using the straight-
menggunakan metode garis lurus. Uang muka line method. Advances is part of contractually
adalah bagian dari kontrak karena dibayar due that is paid or received in advance for
atau diterima di muka untuk barang atau jasa. goods or services. Advances are recorded as
Uang muka di catat sebagai asset dalam asset on the statement of financial position.
laporan posisi keuangan.
p. Penyertaan Saham p. Investment in Shares
Penyertaan saham merupakan investasi yang Investment in shares of stock is an investment
tidak diperoleh dari pasar modal dan which is not acquired from capital market
dimaksudkan untuk dimiliki untuk jangka and is intended to be held for a long period.
waktu yang lama. Grup memiliki kepemilikan The Group has ownership of less than 20% of
kurang dari 20% hak suara dan dinyatakan the voting power and are stated at cost (cost
sebesar biaya perolehan (metode biaya), method), net of allowance for impairment
setelah dikurangi penyisihan kerugian losses. Dividend income is recognized when
penurunan nilai. Pendapatan dividen diakui the dividends are declared.
pada saat pembagian dividen diumumkan.
q. Transaksi dengan Pihak-pihak Berelasi q. Transactions with Related Parties
Pihak-pihak berelasi adalah orang atau entitas A related party is a person or entity that is
yang terkait dengan Grup: related to the Group:
a. Orang atau anggota keluarga dekatnya a. Person or a close member of that
yang mempunyai relasi dengan Grup person's family is related to the Group
jika orang tersebut: if that person:
54
Page 59
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
q. Transaksi dengan Pihak-pihak Berelasi q. Transactions with Related Parties
(Lanjutan) (Continued)
i) memiliki pengendalian atau i) has control or joint control over
pengendalian bersama atas Grup; the Group;
ii) memiliki pengaruh signifikan atas ii) has significant influence over the
Grup; atau Group; or,
iii) personel manajemen kunci Grup iii) is a member of the key
atau entitas induk Grup. management personnel of the
Group or of a parent of the
Group.
b. Suatu entitas berelasi dengan Grup jika b. An entity is related to the Group if any
memenuhi salah satu hal berikut: of the following conditions
(Lanjutan) applies:(Continued)
i) entitas dan Grup adalah anggota i) the entity and the Group are
dari grup yang sama (artinya members of the same group
entitas induk, entitas anak, dan (which means that each parent,
entitas anak berikutnya saling subsidiary and fellow subsidiary
berelasi dengan entitas lainnya). is related to the others).
ii) satu entitas adalah entitas asosiasi ii) one entity is an associate or joint
atau ventura bersama dari entitas venture of the other entity (or an
lain (atau entitas asosiasi atau associate or joint venture of a
ventura bersama yang merupakan member of a group of which the
anggota suatu grup, yang mana other entity is a member).
entitas lain tersebut adalah
anggotanya).
iii) kedua entitas tersebut adalah iii) both entities are joint ventures of
ventura bersama dari pihak ketiga the same third party.
yang sama.
iv) satu entitas adalah ventura iv) one entity is a joint venture of a
bersama dari entitas ketiga dan third entity and the other entity is
entitas yang lain adalah entitas an associate of the third entity.
asosiasi dari entitas ketiga.
v) entitas tersebut adalah suatu v) the entity is a post-employment
program imbalan paska kerja defined benefit plan for the benefit
untuk imbalan kerja dari karyawan of employees of either the Group
Grup atau entitas yang terkait or an entity related to the Group.
dengan Grup.
55
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
q. Transaksi dengan Pihak-pihak Berelasi q. Transactions with Related Parties
(Lanjutan) (Continued)
vi) entitas yang dikendalikan atau vi) the entity is controlled or jointly
dikendalikan bersama oleh orang controlled by a person identified
yang diidentifikasi dalam huruf a. in a.
vii) orang yang diidentifikasi dalam vii) a person identified in a. (i) has
huruf a. (i) memiliki pengaruh significant influence over the
signifikan atas entitas atau entity or is a member of the key
merupakan personil manajemen management personnel of the
kunci entitas (atau entitas induk entity (or of a parent of the entity).
dari entitas).
viii) entitas, atau anggota dari viii) the entity, or any member of a
kelompok yang mana entitas group of which it is a part,
merupakan bagian dari kelompok provides key management
tersebut, menyediakan jasa personnel services to the Group or
personil manajemen kunci kepada to the parent of the Group.
Grup atau kepada entitas induk
dari Grup.
Transaksi Reksa Dana dianggap sebagai Transactions with Mutual Funds are
transaksi dengan pihak berelasi sebagaimana considered as transactions with related
dimaksud dalam PSAK 7, "Pengungkapan parties as defined in PSAK 7, "Related Party
Pihak Berelasi". Disclosures".
Transaksi dengan pihak berelasi dilakukan Transactions with related parties are made
berdasarkan persyaratan yang disetujui oleh based on terms agreed by both parties, in
kedua belah pihak, dimana persyaratan which such terms are the same as those of the
tersebut sama dengan transaksi lain yang transactions between unrelated parties.
dilakukan dengan pihakpihak yang tidak
berelasi.
Seluruh transaksi dan saldo yang material All significant transactions and balances with
dengan pihak-pihak berelasi diungkapkan related parties are disclosed in the relevant
dalam catatan atas laporan keuangan notes to the consolidated financial statements
konsolidasian yang relevan (Catatan 38). herein (Note 38).
56
Page 61
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
r. Aset Tetap r. Property and Equipment
Tanah dan kendaraan disajikan sebesar nilai Land and vehicles are stated at revalued
revaluasian, berdasarkan penilaian yang amounts, based on valuations performed by
dilakukan oleh penilai independen eksternal external independent valuers which are
yang telah terdaftar di OJK, nilai wajar pada registered in OJK, being fair value at the date
tanggal revaluasi, dikurangi akumulasi of revaluation, less any subsequent
penyusutan dan akumulasi kerugian accumulated depreciation and subsequent
penurunan nilai berikutnya setelah tanggal accumulated impairment losses, except for
revaluasi, kecuali untuk tanah yang tidak land which is not depreciated. Revaluation is
disusutkan. Penilaian atas aset tersebut made with sufficient regularity to ensure that
dilakukan secara berkala untuk memastikan the carrying amounts do not differ materially
bahwa nilai wajar aset yang direvaluasi tidak from the determined fair values at the
berbeda secara material dengan jumlah reporting date.
tercatatnya pada tanggal pelaporan.
Kenaikan yang berasal dari revaluasi tanah Any revaluation increase arising on the
dan kendaraan langsung dikreditkan ke akun revaluation of such land and vehicles is
‟Surplus revaluasi aset tetap” pada credited to the “Property and equipment
penghasilan komprehensif lain dan revaluation surplus” account in other
diakumulasi dalam ekuitas pada bagian comprehensive income and accumulated in
cadangan revaluasi aset tetap, kecuali equity under the property and equipment
sebelumnya penurunan revaluasi atas aset revaluation reserve, except to the extent that
yang sama pernah diakui dalam laba rugi, it reverses a revaluation decrease, for the
dalam hal ini kenaikan revaluasi sehingga same asset which was previously recognized
sebesar penurunan nilai aset akibat revaluasi in profit or loss, in which case the increase is
tersebut, dikreditkan dalam laba rugi. credited to profit and loss to the extent of the
Penurunan jumlah tercatat yang berasal dari decrease previously charged. A decrease in
revaluasi tanah dan kendaraaan dibebankan carrying amount arising on the revaluation of
dalam laba rugi apabila penurunan tersebut such land and vehicles is charged to profit or
melebihi saldo cadangan revaluasi aset tetap loss to the extent that it exceeds the balance,
yang bersangkutan, jika ada. if any, held in the property and equipment
revaluation reserve relating to a previous
revaluation of such land and vehicles.
Selain itu, akumulasi penyusutan pada In addition, accumulated depreciation as at
tanggal revaluasi dieliminasi terhadap jumlah the revaluation date is eliminated against the
tercatat bruto dari aset dan jumlah tercatat gross carrying amount of the asset and the
neto setelah eliminasi disajikan kembali net asset amount is restated to the revalued
sebesar jumlah revaluasi dari aset tersebut. amount of the asset. Upon disposal, any
Pada saat penghentian aset, cadangan revaluation reserve relating to the particular
revaluasi untuk aset tetap yang dijual asset being sold is transferred to retained
dipindahkan ke saldo laba. earnings.
57
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
r. Aset Tetap (Lanjutan) r. Property and Equipment (Continued)
Aset tetap lainnya seperti bangunan, Other property and equipment such as
peralatan, perabotan kantor dan mesin building, office equipment, furniture and
dinyatakan sebesar biaya perolehan dikurangi fixtures and machinery are stated at cost less
akumulasi penyusutan dan rugi penurunan accumulated depreciation and any
nilai. Biaya perolehan termasuk biaya impairment loss. Such cost includes the cost
penggantian bagian aset tetap saat biaya of replacing part of the property and
tersebut terjadi, jika memenuhi kriteria equipment when the cost is incurred, if the
pengakuan. Selanjutnya, pada saat inspeksi recognition criteria are met. Likewise, when
yang signifikan dilakukan, biaya inspeksi itu a major inspection is performed, its cost is
diakui ke dalam jumlah tercatat aset tetap recognized in the carrying amount of the
sebagai suatu penggantian jika memenuhi assets as a replacement if the recognition
kriteria pengakuan. criteria are met.
Semua biaya perbaikan dan pemeliharaan All other repairs and maintenance costs that
yang tidak memenuhi kriteria pengakuan do not meet the recognition criteria are
diakui dalam laba rugi pada saat terjadinya. recognized in profit or loss as incurred.
Penyusutan dihitung dengan menggunakan Depreciation is computed using the straight-
metode garis lurus berdasarkan taksiran masa line method over the estimated useful lives of
manfaat ekonomis aset tetap, sebagai berikut: the assets as follows:
Tahun/
Years
Bangunan 20 Building
Peralatan kantor 4–5 Office equipment
Perabotan kantor 4–8 Furniture and fixture
Mesin 8 Machinery
Kendaraan sewa 8 Vehicles held for rental
Kendaraan kantor 4-8 Office vehicles
Tanah dinyatakan berdasarkan nilai wajar dan Land is stated at fair value and is not
tidak disusutkan. depreciated.
Biaya pengurusan legal hak atas tanah dalam Legal cost of land rights in the form of
bentuk Hak Guna Usaha (HGU), Hak Guna Business Usage Rights (Hak Guna Usaha or
Bangunan (HGB), dan Hak Pakai (HP) ketika HGU), Building Usage Rights (Hak Guna
tanah diperoleh pertama kali diakui sebagai Bangunan or HGB) and Usage Rights (Hak
bagian dari biaya perolehan tanah pada akun Pakai or HP) when the land is acquired
aset tetap. initially are recognized as part of the land
under property and equipment account.
58
Page 63
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
r. Aset Tetap (Lanjutan) r. Property and Equipment (Continued)
Grup menganalisa fakta dan keadaan untuk The Group analyzes the facts and
masing-masing jenis hak atas tanah dalam circumstances for each type of land rights in
menentukan akuntansi untuk masing-masing determining the accounting for each of these
hak atas tanah tersebut sehingga dapat land rights so that it can accurately represent
merepresentasikan dengan tepat suatu an underlying economic event or transaction.
kejadian atau transaksi ekonomik yang If the land rights do not transfer control of
mendasarinya. Jika hak atas tanah tersebut the underlying assets to the Group, but gives
tidak mengalihkan pengendalian atas aset the rights to use the underlying assets, the
pendasar kepada Grup, melainkan Group applies the accounting treatment of
mengalihkan hak untuk menggunakan aset these transactions as leases under PSAK 73,
pendasar, Grup menerapkan perlakuan “Leases”. If land rights are substantially
akuntansi atas transaksi tersebut sebagai sewa similar to land purchases, the Group applies
berdasarkan PSAK 73, “Sewa”. Jika hak atas PSAK 16, “Property, plant and equipment”.
tanah secara substansi menyerupai pembelian
tanah, maka Grup menerapkan PSAK 16
“Aset tetap”.
Jumlah tercatat aset tetap dihentikan The carrying value of property and
pengakuannya pada saat dilepaskan atau saat equipment is derecognized upon disposal or
tidak ada manfaat ekonomis masa depan yang when no future economic benefits are
diharapkan dari penggunaannya. Ketika aset expected from its use. When property and
tetap dijual atau dihentikan, biaya perolehan, equipment are sold or retired, the cost,
beban akumulasi penyusutan dan kerugian accumulated depreciation and any
penurunan nilai dieliminasi dari akun. impairment losses are eliminated from the
Keuntungan atau kerugian yang timbul dari accounts. Any gain or loss arising on
penghentian pengakuan aset diakui dalam derecognition of the assets is charged to
laporan laba rugi konsolidasian pada periode consolidated statement of profit or loss in the
aset tersebut dihentikan pengakuan. period the assets is derecognized.
Aset dalam penyelesaian dicatat sebesar harga Construction in progress are stated at cost,
perolehan, dikurangi kerugian penurunan nilai less any recognized impairment loss. Cost
yang diakui. Biaya perolehan termasuk biaya includes professional fees and, for qualifying
profesional dan untuk aset kualifikasian, biaya assets, borrowing costs capitalized in
pinjaman yang dikapitalisasi sesuai dengan accordance with the Group’s accounting
kebijakan akuntansi Grup. Penyusutan aset policy. Depreciation of an asset commences
dimulai saat aset tersebut siap untuk digunakan when the assets are ready for their intended
sesuai dengan tujuannya, yaitu pada saat aset use, such as when it is in the location and
tersebut berada pada lokasi dan kondisi yang condition necessary for it to be capable of
diinginkan agar aset siap digunakan sesuai operating in the manner intended by
dengan keinginan dan maksud manajemen. management.
Nilai residu, estimasi masa manfaat dan The residual values, estimated useful lives,
metode penyusutan ditinjau ulang dan and depreciation method are reviewed and
disesuaikan, setiap akhir tahun, bila adjusted, at year end, if necessary.
diperlukan.
59
Page 64
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
r. Aset Tetap (Lanjutan) r. Property and Equipment (Continued)
Aset tetap yang tidak digunakan lagi dan Property and equipment which is
ditujukan untuk dijual dihentikan discontinued and held for sale, ceased of
penyusutannya dan diklasifikasikan sebagai being depreciated and reclassified as assets
aset yang dimiliki untuk dijual pada akun aset held for sale in other assets account.
lainnya.
s. Properti Investasi s. Investment Properties
Properti yang dimiliki untuk disewakan Property that is held for long-term rental
dalam jangka panjang atau untuk kenaikan yields or for capital appreciation or both, and
harga atau keduanya, dan yang tidak that is not occupied by the companies in the
ditempati oleh perusahaanperusahaan di Grup Group, is classified as investment property.
diklasifikasikan sebagai properti investasi. Investment property also includes property
Properti investasi juga mencakup properti that is being constructed or developed for
yang sedang dikonstruksi atau dikembangkan future use as investment property.
untuk digunakan sebagai properti investasi di
masa depan.
Properti investasi awalnya diukur Investment property is measured initially at
berdasarkan biayanya, termasuk biaya its cost, including related transaction costs
transaksi yang terkait dan biaya pinjaman and where applicable borrowing costs.
yang berlaku.
Setelah pengakuan awal, properti investasi After initial recognition, investment property
dicatat sebesar nilai wajarnya. Properti is carried at fair value. Investment property
investasi yang sedang dalam pengembangan that is being redeveloped for continuing use
ulang untuk penggunaan lebih lanjut sebagai as investment property or for which the
properti investasi atau ketika pasar menjadi market has become less active continues to be
kurang aktif tetap dicatat sebesar nilai measured at fair value. Investment property
wajarnya. Properti investasi dalam konstruksi under construction is measured at fair value
diukur menggunakan nilai wajar jika nilai if the fair value is considered to be reliably
wajar dianggap dapat diukur secara andal. determinable. Investment properties under
Properti investasi dalam konstruksi yang nilai construction for which the fair value cannot
wajarnya tidak dapat diukur secara andal, be determined reliably, but for which the
tetapi Grup mengharapkan nilai wajarnya Group expects that the fair value of the
dapat diukur secara andal ketika konstruksi property will be reliably determinable when
selesai, diukur senilai biaya dikurangi construction is completed, are measured at
penurunan nilai sampai nilai wajarnya dapat cost less impairment until the fair value
diukur secara andal atau konstruksi becomes reliably determinable or
diselesaikan - yang mana yang lebih awal. construction is completed - whichever is
earlier.
60
Page 65
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
s. Properti Investasi (Lanjutan) s. Investment Properties (Continued)
Terkadang sulit untuk mengukur secara andal It may sometimes be difficult to determine
nilai wajar dari properti investasi dalam reliably the fair value of the investment
konstruksi. Untuk mengevaluasi apakah nilai property under construction. In order to
wajar dari properti investasi dalam konstruksi evaluate whether the fair value of an
dapat diukur secara andal, manajemen investment property under construction can
mempertimbangkan faktor-faktor berikut, be determined reliably, management
antara lain, provisi dari kontrak konstruksi, considers the following factors, among
tahap penyelesaian, apabila properti standar others, the provisions of the construction
(umum di pasaran) atau tidak standar, tingkat contract, the stage of completion, whether the
keandalan arus kas masuk setelah project/property is standard (typical for the
penyelesaian, risiko pengembangan spesifik market) or non-standard, the level of
atas properti, pengalaman terdahulu dengan reliability of cash inflows after completion,
konstruksi serupa, dan status izin konstruksi. and the development risk specific to the
property, past experience with similar
constructions, and status of construction
permits.
Nilai wajar didasarkan kepada harga pasar Fair value is based on active market prices,
aktif, disesuaikan, jika perlu, dengan adjusted, if necessary, for differences in the
perbedaan alam, lokasi atau kondisi dari aset nature, location or condition of the specific
tersebut. Jika informasi tersebut tidak asset. If this information is not available, the
tersedia, Grup menggunakan metode Group uses alternative valuation methods,
penilaian alternatif, seperti harga terbaru di such as recent prices on less active markets
pasar yang kurang aktif atau projeksi arus kas or discounted cash flow projections.
yang didiskontokan. Penilaian dilakukan pada Valuations are performed as at the financial
tanggal laporan keuangan oleh penilai ahli position date by professional valuers who
dengan kualifikasi yang diakui dan relevan hold recognized and relevant professional
dan memiliki pengalaman terbaru atas lokasi qualifications and have recent experience in
dan kategori dari properti investasi dinilai. the location and category of the investment
Penilaian ini membentuk dasar untuk nilai property being valued. These valuations form
tercatat pada laporan keuangan konsolidasian. the basis for the carrying amounts in the
Perubahan nilai wajar diakui di laporan laba consolidated financial statements. Changes in
rugi dan penghasilan komprehensif lain fair values are recognized in the consolidated
konsolidasian. Properti investasi tidak diakui statement of profit or loss and other
ketika dilepas. comprehensive income. Investment properties
are derecognized when they have been
disposed.
61
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
s. Properti Investasi (Lanjutan) s. Investment Properties (Continued)
Penambahan selanjutnya dikapitalisasi ke Subsequent expenditure is capitalized to the
nilai tercatat aset hanya ketika ada asset’s carrying amount only when it is
keuntungan ekonomi di masa yang akan probable that future economic benefits
datang dapat dinikmati oleh Grup dari associated with the expenditure will flow to
penambahan tersebut dan hal tersebut dapat the Group and the cost of the item can be
diukur secara andal. Biaya perbaikan dan measured reliably. All other repairs and
perawatan lainnya akan menjadi biaya saat maintenance costs are expensed when
terjadi. Ketika bagian dari properti investasi incurred. When part of an investment
digantikan, nilai tercatat dari bagian yang property is replaced, the carrying amount of
digantikan tersebut akan dihapus. the replaced part is derecognized.
Properti investasi dihentikan pengakuannya An investment property should be
pada saat pelepasan atau ketika properti derecognized upon disposal or when the
investasi tersebut tidak digunakan lagi secara investment property is permanently
permanen dan tidak memiliki manfaat withdrawn from use and no future economic
ekonomis di masa depan yang dapat benefits are expected from its disposal. Gains
diharapkan pada saat pelepasannya. or losses arising from the retirement or
Keuntungan atau kerugian yang timbul dari disposal of an investment property is credited
penghentian atau pelepasan properti investasi or charged to operations in the year the asset
diakui dalam laporan laba rugi dalam tahun is derecognized.
terjadinya penghentian atau pelepasan
tersebut.
Transfer ke properti investasi dilakukan jika, Transfers to investment properties should be
dan hanya jika, terdapat perubahan made when, and only when, there is a change
penggunaan yang ditunjukkan dengan in use, evidenced by the end of Investment
berakhirnya pemakaian oleh pemilik, property is measured initially at its cost,
dimulainya sewa operasi ke pihak lain atau including related transaction costs and where
selesainya pembangunan atau pengembangan. applicable borrowing costs owner-
Transfer dari properti investasi dilakukan occupation, commencement of an operating
jika, dan hanya jika, terdapat perubahan lease to another party or end of construction
penggunaan yang ditunjukkan dengan or development. Transfers from investment
dimulainya penggunaan oleh pemilik atau properties should be made when, and only
dimulainya pengembangan untuk dijual. when, there is a change in use, evidenced by
the commencement of owner-occupation or
commencement of development with a view to
sell.
62
Page 67
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
s. Properti Investasi (Lanjutan) s. Investment Properties (Continued)
Untuk transfer dari properti investasi ke For a transfer from investment properties to
properti yang digunakan sendiri, biaya yang owner occupied property, the deemed cost for
diperhitungkan untuk akuntansi selanjutnya subsequent accounting is the fair value at the
adalah nilai wajar pada tanggal perubahan date of change in use. If an owner-occupied
penggunaan. Jika properti yang digunakan property becomes an investment property, the
sendiri oleh Grup menjadi properti investasi, Group shall record the investment property in
Grup mencatat properti tersebut sesuai accordance with the property and equipment
dengan kebijakan aset tetap sampai dengan policies up to the date of change in use.
saat tanggal terakhir perubahan
penggunaannya.
t. Sewa t. Leases
Sebagai Penyewa As Lessee
Grup menilai apakah sebuah kontrak The Group assesses whether a contract is or
mengandung sewa, pada tanggal insepsi contains a lease, at the inception of the
kontrak. Grup mengakui aset hak-guna dan contract. The Group recognizes a right-of-use
liabilitas sewa terkait sehubungan dengan asset and a corresponding lease liability with
seluruh kesepakatan sewa di mana Grup respect to all lease arrangements in which it
merupakan penyewa, kecuali untuk sewa is the lessee, except for short-term leases
jangkapendek (yang didefinisikan sebagai (defined as leases with a lease term of 12
sewa yang memiliki masa sewa 12 bulan atau months or less) and leases of low-value
kurang) dan sewa yang aset pendasarnya assets. For these leases, the Group
bernilai-rendah. Untuk sewasewa tersebut, recognizes the lease payments as an
Grup mengakui pembayaran sewa sebagai operating expense on a straight-line basis
beban operasi secara garis lurus selama masa over the term of the lease unless another
sewa kecuali dasar sistematis lainnya lebih systematic basis is more representative of the
merepresentasikan pola konsumsi manfaat time pattern in which economic benefits from
penyewa dari aset sewa. the leased assets are consumed.
Liabilitas sewa awalnya diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa masa depan yang belum present value of the lease payments that are
dibayarkan pada tanggal permulaan, yang not paid at the commencement date,
didiskontokan menggunakan suku bunga discounted by using the rate implicit in the
implisit dalam sewa. Jika suku bunga ini lease. If this rate cannot be readily
tidak dapat ditentukan, Grup menggunakan determined, the Group uses the incremental
suku bunga pinjaman inkremental khusus borrowing rate specific to the lessee.
untuk penyewa.
63
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
t. Sewa (Lanjutan) t. Leases (Continued)
Sebagai Penyewa As Lessee
Pembayaran sewa yang diperhitungkan dalam Lease payments included in the measurement
pengukuran liabilitas sewa terdiri atas: of the lease liability comprise:
• pembayaran tetap (termasuk • fixed lease payments (including in-
pembayaran tetap secara-substansi), substance fixed payments), less any
dikurangai insentif sewa; lease incentives;
• pembayaran sewa variabel yang • variable lease payments that depend on
bergantung pada indeks atau suku an index or rate, initially measured
bunga yang pada awalnya diukur using the index or rate at the
dengan menggunakan indeks atau suku commencement date;
bunga pada tanggal permulaan;
• jumlah yang diperkirakan akan • the amount expected to be payable by
dibayarkan olehpenyewa dalam jaminan the lessee under residual value
nilai residual; guarantees;
• harga eksekusi opsi beli jika penyewa • the exercise price of purchase options,
cukup pasti untuk mengeksekusi opsi if the lessee is reasonably certain to
tersebut; dan exercise the options; and
• pembayaran penalti karena penghentian • payments of penalties for terminating
sewa, jika masa sewa merefleksikan the lease, if the lease term reflects the
penyewa mengeksekusi opsi untuk exercise of an option to terminate the
menghentikan sewa. lease.
Liabilitas sewa disajikan sebagai pos terpisah The lease liability is presented as a separate
dalam laporan posisi keuangan konsolidasian. line in the consolidated statement of financial
position.
Liabilitas sewa selanjutnya diukur dengan The lease liability is subsequently measured
meningkatkan jumlah tercatat untuk by increasing the carrying amount to reflect
merefleksikan bunga atas liabilitas sewa the interest on the lease liability (using the
(menggunakan metode suku bunga efektif) effective interest method) and by reducing the
dan dengan mengurangi jumlah tercatat untuk carrying amount to reflect the lease payments
merefleksikan sewa yang telah dibayar. made.
Setiap pembayaran sewa dialokasikan antara Each lease payment is allocated between the
liabilitas dan biaya keuangan. Biaya liability and finance cost. The finance cost is
keuangan dibebankan pada laba rugi selama charged to profit or loss over the lease period
periode sewa sehingga menghasilkan tingkat so as to produce a constant periodic rate of
suku bunga periodik yang konstan atas saldo interest on the remaining balance of the
liabilitas untuk setiap periode. liability for each period.
Grup mengukur kembali liabilitas sewa (dan The Group remeasures the lease liability (and
melakukan penyesuaian terkait terhadap aset makes a corresponding adjustment to the
hak-guna) jika: related right-of-use assets) whenever:
64
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
t. Sewa (Lanjutan) t. Leases (Continued)
Sebagai Penyewa As Lessee
• terdapat perubahan dalam masa sewa • the lease term has changed or there is a
atau perubahan dalam penilaian atas change in the assessment of the exercise
eksekusi opsi pembelian, di mana of a purchase option, in which case the
liabilitas sewa diukur dengan lease liability is remeasured by
mendiskontokan pembayaran sewa discounting the revised lease payments
revisian menggunakan tingkat diskonto using a revised discount rate;
revisian;
• terdapat perubahan sewa masa depan • the lease payments change due to
sebagai akibat dari perubahan indeks changes in an index or rate or a change
atau perubahan perkiraan pembayaran in expected payment under a
berdasarkan nilai residual jaminan di guaranteed residual value, in which
mana liabilitas sewa diukur kembali cases the lease liability is remeasured
dengan mendiskontokan pembayaran by discounting the revised lease
sewa revisian menggunakan tingkat payments using the initial discount rate
diskonto awal (kecuali jika pembayaran (unless the lease payments change is
sewa berubah karena perubahan suku due to a change in a floating interest
bunga mengambang, di mana tingkat rate, in which case a revised discount
diskonto revisian digunakan); atau rate is used); or
• kontrak sewa dimodifikasi dan • a lease contract is modified and the
modifikasi sewa tidak dicatat sebagai lease modification is not accounted for
sewa terpisah, liabilitas sewa diukur as a separate lease, in which case the
dengan mendiskontokan pembayaran lease liability is remeasured by
sewa revisian menggunakan tingkat discounting the revised lease payments
diskonto revisian. using a revised discount rate.
Aset hak-guna terdiri dari pengukuran awal The right-of-use assets comprise the initial
atas liabilitas sewa, pembayaran sewa yang measurements of the corresponding lease
dilakukan pada saat atau sebelum permulaan liability, lease payments made at or before
sewa dan biaya langsung awal. Aset hak-guna the commencement day and any initial direct
selanjutnya diukur sebesar biaya, kecuali costs. They are subsequently measured at
untuk kendaraan yang disewakan yang cost, except for vehicles held for rental which
disajikan sebesar nilai revaluasi berdasarkan are shown at revalued amount based on
penilaian yang dilakukan oleh penilai valuations performed by external independent
independen eksternal, dikurangi akumulasi valuers, less accumulated depreciation and
penyusutan dan kerugian penurunan nilai. impairment losses.
65
Page 70
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
t. Sewa (Lanjutan) t. Leases (Continued)
Sebagai Penyewa As Lessee
Jika Grup dibebankan kewajiban atas biaya Whenever the Group incurs an obligation for
membongkar dan memindahkan aset sewa, costs to dismantle and remove a leased asset,
merestorasi tempat di mana aset berada atau restore the site on which it is located or
merestorasi aset pendasar ke kondisi yang restore the underlying assets to the conditions
disyaratkan oleh syarat dan ketentuan sewa, required by the terms and conditions of the
provisi diakui dan diukur sesuai PSAK 57. lease, a provision is recognized and
Biaya tersebut diperhitungkan dalam aset measured under PSAK 57. The costs are
hak-guna terkait, kecuali jika biaya tersebut included in the related right-of-use asset,
terjadi untuk memproduksi persediaan. unless those costs are incurred to produce
inventories.
Aset hak-guna disusutkan secara garis lurus Right-of-use assets are depreciated on a
selama jangka waktu sewa yang lebih pendek straight-line basis over the shorter of the
dan estimasi masa manfaat aset, sebagai lease term and the estimated useful lives of
berikut: the assets, as follows:
Tahun/Years
Kendaraan sewa 8 Vehicles held for rental
Gedung kantor 2-5 Office building
Jika sewa mengalihkan kepemilikan aset If a lease transfers ownership of the
pendasar atau jika biaya perolehan aset hak- underlying assets or the cost of the right-of-
guna merefleksikan Grup akan mengeksekusi use assets reflects that of the Group expects
opsi beli, aset hak-guna disusutkan selama to exercise a purchase option, the related
masa manfaat aset pendasar. Penyusutan right-of-use asset is depreciated over the
dimulai pada tanggal permulaan sewa. useful life of the underlying assets. The
depreciation starts at the commencement date
of the lease.
Aset hak-guna disajikan sebagai bagian dari The right-of-use assets are presented as part
“Aset Tetap” pada laporan keuangan of “Property and Equipment” in the
konsolidasian. consolidated financial statements.
Grup menerapkan PSAK 48 untuk The Group applies PSAK 48 to determine
menentukan apakah aset hak-guna mengalami whether a right-of-use asset is impaired and
penurunan nilai dan mencatat kerugian accounts for any identified impairment loss
penurunan nilai yang teridentifikasi as described in the impairment of non-
sebagaimana dijelaskan dalam kebijakan financial assets policy.
nonkeuangan aset penurunan nilai.
66
Page 71
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
t. Sewa (Lanjutan) t. Leases (Continued)
Sebagai Penyewa As Lessee
Sewa variabel yang tidak bergantung pada Variable rents that do not depend on an index
indeks atau suku bunga tidak diperhitungkan or rate are not included in the measurements
dalam pengukuran liabilitas sewa dan aset of the lease liability and the right-of-use
hak-guna. asset.
Pembayaran terkait diakui sebagai beban The related payments are recognized as an
dalam periode peristiwa atau kondisi yang expense in the period in which the event or
memicu pembayaran tersebut terjadi dan condition that triggers those payments occur
dicatat dalam pos "Beban umum dan and are included in the line "General and
administrasi" dalam laporan laba rugi dan administrative expenses" in the consolidated
penghasilan komprehensif lain konsolidasian. statement of profit or loss and other
comprehensive income.
Sebagai cara praktis, PSAK 73 mengijinkan As a practical expedient, PSAK 73 permits a
penyewa untuk memisahkan komponen non- lessee not to separate non-lease components,
sewa, dan mencatat masing-masing and instead account for any lease and
komponen sewa dan komponen non-sewa associated non-lease components as a single
sebagai kesepakatan sewa tunggal. Grup tidak arrangement. The Group has not used this
menggunakan cara praktis ini. Untuk kontrak practical expedient. For contracts that
yang memiliki komponen sewa dan satu atau contain a lease component and one or more
lebih sewa tambahan atau komponen additional lease or non-lease components, the
nonsewa, Grup mengalokasikan imbalan Group allocates the consideration in the
dalam kontrak ke setiap komponen sewa contract to each lease component on the basis
dengan dasar harga jual relatif berdiri sendiri of the relative stand-alone price of the lease
dari komponen sewa dan jumlah agregat component and the aggregate stand-alone
masing-masing dari komponen non-sewa. price of the non-lease components.
Grup melakukan perjanjian sewa sebagai The Group enters into lease agreements as a
pesewa sehubungan dengan beberapa properti lessor with respect to some of its investment
investasinya dan kendaraannya. properties and its vehicles.
Sewa di mana Grup sebagai pesewa Leases for which the Group is a lessor are
diklasifikasikan sebagai sewa pembiayaan classified as finance or operating leases.
atau sewa operasi. Ketika persyaratan sewa Whenever the terms of the lease transfer
secara substansial mengalihkan seluruh risiko substantially all the risks and rewards of
dan manfaat yang terkait dengan kepemilikan ownership to the lessee, the contract is
ke penyewa, kontrak tersebut diklasifikasikan classified as a finance lease. All other leases
sebagai sewa pembiayaan. Seluruh sewa are classified as operating leases.
lainnya diklasifikasikan sebagai sewa operasi.
67
Page 72
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
t. Sewa (Lanjutan) t. Leases (Continued)
Sebagai Penyewa As Lessee
Ketika Grup adalah pesewa-antara, Grup When the Group is an intermediate lessor, it
mencatat sewa utama dan subsewa sebagai accounts for the head lease and the sublease
dua kontrak yang terpisah. Subsewa as two separate contracts. The sublease is
diklasifikasikan sebagai sewa pembiayaan classified as a finance or operating lease by
atau sewa operasi dengan mengacu pada aset reference to the right-of-use asset arising
hak-guna yang timbul dari sewa utama. from the head lease.
Penghasilan sewa dari sewa operasi diakui Rental income from operating leases is
secara garis lurus selama masa sewa yang recognized on a straight-line basis over the
relevan. Biaya langsung awal yang terjadi terms of the relevant lease. Initial direct costs
dalam menegosiasikan dan mengatur sewa incurred in negotiating and arranging an
operasi ditambahkan ke jumlah tercatat aset operating lease are added to the carrying
sewa dan diakui secara garis lurus selama amount of the leased assets and recognized
masa sewa. on a straight-line basis over the lease term.
Ketika suatu kontrak mencakup komponen When a contract includes lease and non-lease
sewa dan non-sewa, Grup menerapkan PSAK components, the Group applies PSAK 72 to
72 untuk mengalokasikan imbalan allocate the consideration under the contract
berdasarkan kontrak bagi setiap komponen. to each component.
u. Penurunan Nilai Aset Non-keuangan u. Impairment of Non-financial Assets
Pada setiap akhir periode pelaporan, Grup The Group assesses at each annual reporting
menilai apakah terdapat indikasi suatu aset period whether there is an indication that an
mengalami penurunan nilai. Jika terdapat asset may be impaired. If any such indication
indikasi tersebut atau pada saat pengujian exists, or when annual impairment testing for
penurunan nilai aset diperlukan, maka Grup an asset is required, the Group makes an
membuat estimasi jumlah terpulihkan aset estimate of the asset‟s recoverable amount.
tersebut.
68
Page 73
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
u. Penurunan Nilai Aset Non-keuangan u. Impairment of Non-financial Assets
(Lanjutan) (Continued)
Dalam menghitung nilai pakai, estimasi arus In assessing the value in use, the estimated
kas masa depan bersih didiskontokan ke nilai net future cash flows are discounted to their
kini dengan menggunakan tingkat diskonto present value using a pre-tax discount rate
sebelum pajak yang menggambarkan that reflects current market assessments of
penilaian pasar terkini atas nilai waktu dari the time value of money and the risks specific
uang dan risiko spesifik dari aset. Dalam to the asset. In determining fair value less
menentukan nilai wajar dikurangi biaya untuk costs to sell, recent market transactions are
menjual, digunakan harga penawaran pasar taken into account, if available. If no such
terakhir, jika tersedia. Jika tidak terdapat transactions can be indentified, an
transaksi tersebut, Perusahaan menggunakan appropriate valuation model is used to
model penilaian yang sesuai untuk determine the fair value of the assets. These
menentukan nilai wajar aset. Perhitungan- calculations are corroborated by valuation
perhitungan ini dikuatkan oleh penilaian multiples or other available fair value
berganda atau indikasi nilai wajar yang indicators.
tersedia.
Penilaian dilakukan pada akhir setiap periode An assessment is made at each reporting
pelaporan tahunan apakah terdapat indikasi period whether there is any indication that
bahwa rugi penurunan nilai yang telah diakui previously recognized impairment losses
dalam periode sebelumnya untuk suatu aset recognized for an asset may no longer exist
mungkin tidak ada lagi atau mungkin telah or may have decreased. If such indication
menurun. Jika indikasi dimaksud ditemukan, exist, the recoverable amount is estimated.
maka Grup mengestimasi jumlah terpulihkan
aset tersebut.
Kerugian penurunan nilai yang telah diakui A previously recognized impairment loss for
dalam periode sebelumnya untuk suatu aset an asset other than goodwill is reversed only
selain goodwill dibalik hanya jika terdapat if there has been a change in the assumptions
perubahan asumsi-asumsi yang digunakan used to determine the asset’s recoverable
untuk menentukan jumlah terpulihkan aset amount since the last impairment loss was
tersebut sejak rugi penurunan nilai terakhir recognized. If that is the case, the carrying
diakui. Dalam hal ini, jumlah tercatat aset amount of the asset is increased to its
dinaikkan ke jumlah terpulihkannya. recoverable amount.
Pembalikan tersebut dibatasi sehingga jumlah The reversal is limited so that the carrying
tercatat aset tidak melebihi jumlah amount of the asset does not exceed its
terpulihkannya maupun jumlah tercatat, neto recoverable amount, nor exceed the carrying
setelah penyusutan, seandainya tidak ada rugi amount that would have been determined, net
penurunan nilai yang telah diakui untuk aset of depreciation, had no impairment loss been
tersebut pada tahun sebelumnya. recognized for the asset in prior years.
69
Page 74
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
u. Penurunan Nilai Aset Non-keuangan u. Impairment of Non-financial Assets
(Lanjutan) (Continued)
Pembalikan rugi penurunan nilai diakui Reversal of an impairment loss is recognized
dalam laporan laba rugi dan penghasilan in the consolidated statement of profit or loss
komprehensif lain konsolidasian, kecuali aset and other comprehensive income, unless the
yang bersangkutan disajikan pada jumlah relevant asset is carried at a revalued
revaluasian, dalam hal ini pembalikan amount, in which case the reversal of the
kerugian penurunan nilai diperlakukan impairment loss is treated as a revaluation
sebagai kenaikan revaluasi. Setelah increase. After such a reversal, the
pembalikan tersebut, penyusutan aset tersebut depreciation charge on the said asset is
disesuaikan di periode mendatang untuk adjusted in future periods to allocate the
mengalokasikan jumlah tercatat aset yang asset’s revised carrying amount, less any
direvisi, dikurangi nilai sisanya, dengan dasar residual value, on a systematic basis over its
yang sistematis selama sisa umur manfaatnya. remaining useful life.
v. Pajak Penghasilan v. Income Taxes
Pertimbangan signifikan dilakukan dalam Significant judgment is involved in
menentukan provisi atas pajak penghasilan determining the provision for corporate
badan. Terdapat transaksi dan perhitungan income tax. There are certain transactions
tertentu yang penentuan pajak akhirnya and computation for which the ultimate tax
adalah tidak pasti sepanjang kegiatan usaha determination is uncertain during the
normal. Grup mengakui liabilitas atas pajak ordinary course of business. The Group
penghasilan badan berdasarkan estimasi recognizes liabilities for expected corporate
apakah akan terdapat tambahan pajak income tax issues based on estimates of
penghasilan badan. whether additional corporate income tax will
be due.
Penentuan provisi untuk pajak penghasilan Determining provision for corporate income
badan memerlukan pertimbangan yang tax requires significant judgment by
signifikan dari manajemen. Ada transaksi dan management. There are certain transactions
perhitungan tertentu yang penentuan pajak and computation for which the ultimate tax
akhirnya tidak pasti selama kegiatan usaha determination is uncertain during the
biasa. Grup mengakui liabilitas atas masalah ordinary course of business. The Group
pajak penghasilan badan yang diharapkan recognizes liabilities for expected corporate
berdasarkan estimasi apakah tambahan pajak income tax issues based on estimates of
penghasilan badan akan terutang. Jika hasil whether additional corporate income tax will
pajak final dari hal-hal tersebut berbeda dari be due. Where the final tax outcome of these
jumlah yang pada awalnya dicatat, perbedaan matters is different from the amount that are
tersebut akan berdampak pada aset dan initially recorded, such differences will have
liabilitas pajak kini dan tangguhan pada an impact on the current and deferred tax
periode di mana penentuan tersebut dibuat. assets and liabilities in the period in which
such determination is made.
70
Page 75
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
v. Pajak Penghasilan (Lanjutan) v. Income Taxes (Continued)
Pajak Kini Current Tax
Beban pajak kini dihitung dengan Current tax expense is calculated using tax
menggunakan tarif pajak yang berlaku pada rates that have been enacted or substantively
tanggal pelaporan, dan ditetapkan enacted at end of the reporting period, and is
berdasarkan taksiran laba kena pajak tahun provided based on the estimated taxable
berjalan. Manajemen secara periodik income for the year. Management
mengevaluasi posisi yang dilaporkan di Surat periodically evaluates positions taken in tax
Pemberitahuan Tahunan (SPT) sehubungan returns with respect to situations in which
dengan situasi dimana aturan pajak yang applicable tax regulation is subject to
berlaku membutuhkan interpretasi. Jika perlu, interpretation. It establishes provision where
manajemen menentukan provisi berdasarkan appropriate on the basis of amounts expected
jumlah yang diharapkan akan dibayar kepada to be paid to the tax authorities.
otoritas pajak.
Kekurangan atau kelebihan pembayaran Underpayment or overpayment of corporate
pajak penghasilan badan dicatat sebagai income tax are presented as part of current
bagian dari beban pajak kini dalam laporan income tax expense in the consolidated
laba rugi dan penghasilan komprehensif lain statement of profit or loss and other
konsolidasian. Grup menyajikan comprehensive income. The Group presents
bunga/denda, jika ada, sebagai bagian dari interest/penalty, if any, as part of “Other
“Pendapatan Lain-lain - neto”. income - net”.
Koreksi terhadap liabilitas perpajakan diakui Amendments to tax obligations are recorded
pada saat surat ketetapan pajak diterima. Jika when a tax assessment letter is received. If
Grup mengajukan keberatan, Grup the Group files an appeal, the Group
mempertimbangkan apakah besar considers whether it is probable that a
kemungkinan otoritas pajak akan menerima taxation authority will accept the appeal and
keberatan tersebut dan merefleksikan reflect its effect on the Group’s tax
dampaknya terhadap liabilitas perpajakan obligations.
Grup.
71
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
v. Pajak Penghasilan (Lanjutan) v. Income Taxes (Continued)
Pajak Tangguhan Deferred Tax
Pajak tangguhan diukur dengan metode Deferred tax is provided using the balance
liabilitas atas beda waktu pada tanggal sheet method on temporary differences at the
pelaporan antara dasar pengenaan pajak untuk reporting date between the tax bases of assets
aset dan liabilitas dengan nilai tercatatnya and liabilities and their carrying amounts for
untuk tujuan pelaporan keuangan. Liabilitas financial reporting purposes. Deferred tax
pajak tangguhan diakui untuk semua liabilities are recognized for all taxable
perbedaan temporer kena pajak dengan temporary differences with certain
beberapa pengecualian. Aset pajak tangguhan exceptions. Deferred tax assets are
diakui untuk perbedaan temporer yang boleh recognized for deductible temporary
dikurangkan dan dan rugi fiskal apabila differences and tax losses carry-forward to
terdapat kemungkinan besar bahwa jumlah the extent that it is probable that taxable
laba kena pajak pada masa mendatang akan income will be available in future years
memadai untuk mengkompensasi perbedaan against which the deductible temporary
temporer dan rugi fiskal. differences and tax losses carry-forward can
be utilized.
Jumlah tercatat aset pajak tangguhan dikaji The carrying amount of a deferred tax asset
ulang pada akhir periode pelaporan, dan is reviewed at each reporting date and
mengurangi jumlah tercatat jika kemungkinan reduced to the extent that it is no longer
besar laba kena pajak tidak lagi tersedia probable that sufficient taxable income will
dalam jumlah yang memadai untuk be available to allow all or part of the benefit
mengkompensasi sebagian atau seluruh aset of that deferred tax asset to be utilized.
pajak tangguhan. Aset pajak tangguhan yang Unrecognized deferred tax assets are
belum diakui dinilai kembali pada setiap reassessed at each reporting date and are
akhir periode pelaporan dan diakui sepanjang recognized to the extent that it has become
kemungkinan besar laba kena pajak probable that future taxable income will
mendatang akan memungkinkan aset pajak allow the deferred tax assets to be recovered.
tangguhan tersedia untuk dipulihkan.
Aset dan liabilitas pajak tangguhan dihitung Deferred tax assets and liabilities are
berdasarkan tarif yang akan dikenakan pada measured at the tax rates that are expected to
periode saat aset direalisasikan atau liabilitas apply to the period when the asset is realized
tersebut diselesaikan, berdasarkan undang- or the liability is settled, based on tax laws
undang pajak yang berlaku atau berlaku that have been enacted or substantively
secara substantif pada akhir periode laporan enacted at the end of reporting period. The
keuangan konsolidasian. Pengaruh pajak related tax effects of the provisions for and/or
terkait dengan penyisihan dan/atau pemulihan reversals of all temporary differences during
semua perbedaan temporer selama tahun the year, including the effect of change in tax
berjalan, termasuk pengaruh perubahan tarif rates, are credited or charged to current
pajak, dikreditkan atau dibebankan pada period operations, except to the extent that
periode operasi berjalan, kecuali untuk they relate to items previously charged or
transaksi-transaksi yang sebelumnya telah credited to other comprehensive income or
langsung dibebankan atau dikreditkan ke directly to equity.
penghasilan komprehensif lain atau langsung
ekuitas.
72
Page 77
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
v. Pajak Penghasilan (Lanjutan) v. Income Taxes (Continued)
Pajak Tangguhan (Lanjutan) Deferred Tax (Continued)
Aset dan liabilitas pajak tangguhan saling Deferred tax assets and liabilities are offset
hapus saat hak yang dapat dipaksakan secara when a legally enforceable right exists to
hukum ada untuk saling hapus aset pajak kini offset current tax assets against current tax
dan liabilitas pajak kini, atau aset pajak liabilities, or the deferred tax assets and the
tangguhan dan liabilitas pajak tangguhan deferred tax liabilities relate to the same
berkaitan dengan entitas kena pajak yang taxable entity, or the Group intends to settle
sama, atau Grup bermaksud untuk its current assets and liabilities on a net
menyelesaikan aset dan liabilitas pajak kini basis.
dengan dasar neto.
w. Pajak Final w. Final Tax
Sesuai peraturan perpajakan di Indonesia, In accordance with the tax regulation in
pajak final dikenakan atas nilai bruto Indonesia, final tax is applied to the gross
transaksi, dan tetap dikenakan walaupun atas value of transactions, even when the parties
transaksi tersebut pelaku transaksi mengalami carrying the transaction recognizing losses.
kerugian.
Pajak final tidak termasuk dalam lingkup Final tax is scoped out from PSAK 46,
yang diatur oleh PSAK 46, “Pajak “Income Tax”
Penghasilan”.
x. Imbalan Kerja x. Employee Benefits
Imbalan Kerja Jangka Pendek Short-term Employee Benefits
Imbalan kerja jangka pendek adalah imbalan Short term employee benefits are employee
kerja yang jatuh tempo dalam jangka waktu benefits which are due for payment within
dua belas bulan setelah akhir periode twelve months after the reporting period and
pelaporan dan diakui pada saat pekerja telah recognized when the employees have
memberikan jasa kerjanya. Kewajiban diakui rendered this related service. Liabilities are
ketika karyawan memberikan jasa kepada recognized when the employee renders
Grup dimana semua perubahan pada nilai services to the Group where all changes in
bawaan dari kewajiban diakui pada laba rugi. the carrying amount of the liability are
Imbalan kerja jangka pendek diakui pada recognized in profit or loss. Short term
“beban akrual” dalam laporan posisi employee benefits are recognized in “accrued
keuangan konsolidasian. expenses” in the consolidated statement of
financial position.
73
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
x. Imbalan Kerja (Lanjutan) x. Employee Benefits (Continued)
Imbalan Pascakerja Program Imbalan Pasti Defined Benefit Plan
Pada bulan April 2022, DSAK-IAI In April 2022, DSAK-IAI issued an
menerbitkan materi penjelasan melalui siaran explanatory material through a press release
pers atas persyaratan pengatribusian imbalan regarding attribution of benefits to periods of
pada periode jasa sesuai PSAK 24, “Imbalan service in accordance with PSAK 24,
Kerja“ yang diadopsi dari IAS 19, “Employee “Employee Benefits” which was adopted
Benefits”. Materi penjelasan tersebut from IAS 19, “Employee Benefits”. The
menyampaikan informasi bahwa pola fakta explanatory material conveyed the
umum dari program pensiun berbasis information that the fact pattern of the
Undang-undang Ketenagakerjaan yang pension program based on the Labor Law
berlaku di Indonesia saat ini memiliki pola currently enacted in Indonesia is similar to
fakta serupa dengan yang ditanggapi dan those responded and concluded in the IFRS
disimpulkan dalam IFRS Interpretation Interpretation Committee (IFRIC) Agenda
Committee (IFRIC) Agenda Decision Decision Attributing Benefit to Periods of
Attributing Benefit to Periods of Service Service (IAS 19).
(IAS 19).
Grup mengakui kewajiban imbalan kerja The Group recognized unfunded employee
yang tidak didanai sesuai dengan Peraturan benefits liability in accordance with
Pemerintah No. 35 Tahun 2021 (PP 35/2021) Government Regulation No. 35 Year 2021
yang menerapkan pengaturan Peraturan (PP 35/2021) that implement the provisions
Pemerintah Pengganti Undang-Undang of Government Regulation in Lieu of Law
(Perppu) No. 2/2022 tentang Cipta Kerja pada (“Perppu”) No. 2/2022 on Job Creation in
tahun 2022 dan Undang-undang No. 11/2020 2022 and Law No. 11/2020 on Job Creation
tentang Cipta Kerja pada tahun 2021. in 2021.
Beban pensiun berdasarkan program dana Pension costs under the Company’s defined
pensiun manfaat pasti Grup ditentukan benefit pension plans are determined by
melalui perhitungan aktuaria secara periodik periodic actuarial calculation using the
dengan menggunakan metode projected-unit projected-unit-credit method and applying
credit dan menerapkan asumsi atas tingkat the assumptions on discount rate and annual
diskonto dan tingkat kenaikan manfaat pasti rate of increase in compensation.
pensiun tahunan.
74
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
x. Imbalan Kerja (Lanjutan) x. Employee Benefits (Continued)
Imbalan Pascakerja Program Imbalan Pasti Defined Benefit Plan (Continued)
(Lanjutan)
Pengukuran kembali, terdiri dari keuntungan Remeasurement, comprising actuarial gains
dan kerugian aktuarial, yang tercermin and losses, is reflected immediately in the
langsung dalam laporan posisi keuangan yang statement of financial position with a charge
dibebankan atau dikreditkan diakui dalam or credit recognized in other comprehensive
penghasilan komprehensif lain pada periode income in the period in which they occur in
terjadinya untuk mencerminkan aset atau order for the net pension asset or liability
liabilitas pension neto yang diakui pada recognized in the statement of financial
laporan keuangan untuk mencerminkan nilai position to reflect the fullvalue of the plan
penuh dari defisit dan surplus program. deficit and surplus. Remeasurement
Pengukuran kembali diakui dalam recognized in other comprehensive income is
penghasilan komprehensif lain tercermin reflected immediately in retained earnings
segera dalam saldo laba dan tidak akan and will not be reclassified to profit or loss.
direklasifikasi ke laba rugi.
Biaya jasa lalu diakui dalam laba rugi ketika Past service cost is recognized in profit or
terjadi amendemen program atau kurtailmen, loss when the plan amendment or curtailment
atau ketika Grup mengakui biaya occurs, or when the Group recognizes related
restrukturisasi terkait atau pesangon, jika restructuring costs or termination benefits, if
lebih dahulu. earlier.
Bunga neto dihitung dengan menggunakan Net interest is calculated by applying the
tingkat diskonto terhadap liabilitas atau aset discount rate to the net defined benefit
imbalan pasti neto. Biaya imbalan pasti liability or asset. Defined benefit costs are
dikategorikan sebagai berikut: categorized as follows:
• Biaya jasa (termasuk biaya jasa kini, • Service cost (including current service
biaya jasa lalu serta keuntungan dan cost, past service cost, as well as gains
kerugian kurtailmen dan penyelesaian); and losseson curtailments and
settlements);
• Beban atau pendapatan bunga neto; • Net interest expense or income;
• Pengukuran kembali. • Remeasurement.
Grup menyajikan dua komponen pertama dari The Group presents the first two components
biaya imbalan pasti di laba rugi. Keuntungan of defined benefit costs in profit or loss.
dan kerugian kurtailmen dicatat sebagai biaya Curtailment gains and losses are accounted
jasa lalu. for as past service costs.
75
Page 80
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
y. Provisi dan Kontinjensi y. Provisions and Contingencies
Provisi diakui jika Grup memiliki liabilitas Provisions are recognized when the Group
kini (baik bersifat hukum maupun bersifat has a present obligation (legal or
konstruktif), sebagai akibat peristiwa masa constructive) as a result of a past event, it is
lalu, besar kemungkinan penyelesaian probable that an outflow of resources
liabilitas tersebut mengakibatkan arus keluar embodying economic benefits will be required
sumber daya yang mengandung manfaat to settle the obligation and a reliable estimate
ekonomi dan estimasi yang andal mengenai can be made of the amount of the obligation.
jumlah liabilitas tersebut dapat dibuat. Ketika Where the Group expects some or all of a
Grup mengharapkan sebagian atau seluruh provision to be reimbursed, the
provisi diganti, maka penggantian tersebut reimbursement is recognized as a separate
diakui sebagai aset yang terpisah tetapi hanya asset but only when the reimbursement is
pada saat timbul keyakinan penggantian pasti virtually certain. The expense relating to any
diterima. Beban yang terkait dengan provisi provision is presented in profit or loss net of
disajikan secara neto setelah dikurangi jumlah any reimbursement.
yang diakui sebagai penggantiannya.
Provisi ditelaah kembali pada setiap tanggal Provisions are reviewed at each reporting
pelaporan dan disesuaikan untuk date and adjusted to reflect the current best
mencerminkan estimasi terbaik yang paling estimate. If it is no longer probable that an
kini. Jika kemungkinan besar tidak terjadi outflow of resources embodying economic
arus keluar sumber daya yang mengandung benefits will be required to settle the
manfaat ekonomi untuk menyelesaikan obligation, the provision is reversed.
liabilitas tersebut, maka provisi dibatalkan.
Aset dan kewajiban kontinjensi tidak diakui Contingent assets and liabilities are not
dalam laporan keuangan konsolidasian. recognized in the consolidated financial
Liabilitas kontinjensi diungkapkan dalam statements. Contingent liabilities are
laporan keuangan konsolidasian, kecuali disclosed in the consolidated financial
kemungkinan arus keluar sumber daya yang statements, unless the possibility of an
mewujudkan manfaat ekonomi bersifat kecil. outflow of resources embodying economic
Aset kontinjensi diungkapkan dalam laporan benefits is remote. Contingent assets are
keuangan konsolidasian di mana disclosed in the consolidated financial
kemungkinan besar terjadi arus masuk statements where an inflow of economic
manfaat ekonomi. benefits is probable.
z. Beban Emisi Saham z. Share Issuance Cost
Beban emisi saham merupakan beban-beban Share issuance costs are expenses paid for
yang dikeluarkan dalam rangka Penawaran Public Offering purposes, recorded and
Umum, dicatat dan disajikan sebagai presented as deduction against "Additional
pengurang akun “Tambahan Modal Disetor” Paid-in Capital" and are not amortized.
dan tidak diamortisasi.
76
Page 81
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
aa. Pengakuan Pendapatan dan Beban aa. Revenue and Expense Recognition
Grup telah menerapkan PSAK 72 yang The Group has applied SFAS 72, which
membutuhkan pendapatan pengakuan untuk requires revenue recognition to fulfill 5 steps
memenuhi 5 langkah penilaian: of assessment:
1. Identifikasi kontrak dengan pelanggan. 1. Identify contract(s) with a customer.
2. Identifikasi kewajiban pelaksanaan dalam 2. Identify the performance obligations in the
kontrak. Kewajiban pelaksanaan adalah contract. Performance obligations are
janji dalam kontrak untuk mentransfer promises in a contract to transfer to a
barang atau jasa yang berbeda kepada customer goods or services that are
pelanggan. distinct.
3. Tentukan harga transaksi. Harga transaksi 3. Determine the transaction price.
adalah jumlah imbalan yang diharapkan Transaction price is the amount of
menjadi hak entitas sebagai imbalan untuk consideration to which an entity expects to
mentransfer barang atau jasa yang be entitled in exchange for transferring
dijanjikan kepada pelanggan. Jika promised goods or services to a customer.
pertimbangan yang dijanjikan dalam If the consideration promised in a contract
kontrak mencakup jumlah variabel, Grup includes a variable amount, the Group
memperkirakan jumlah imbalan yang estimates the amount of consideration to
diharapkan berhak sebagai imbalan atas which it expects to be entitled in exchange
pengalihan barang atau jasa yang for transferring the promised goods or
dijanjikan kepada pelanggan dikurangi services to a customer less the estimated
perkiraan jumlah jaminan tingkat layanan amount of service level guarantee which
yang akan dibayarkan selama masa will be paid during the contract period.
kontrak.
4. Alokasikan harga transaksi untuk setiap 4. Allocate the transaction price to each
kewajiban pelaksanaan atas dasar harga performance obligation on the basis of the
jual berdiri sendiri relatif dari setiap relative stand-alone selling prices of each
barang atau jasa berbeda yang dijanjikan distinct goods or services promised in the
dalam kontrak. Jika hal ini tidak dapat contract. Where these are not directly
diamati secara langsung, harga jual berdiri observable, the relative stand- alone
sendiri relatif diestimasi berdasarkan biaya selling price are estimated based on
ekspektasian ditambah marjin. expected cost plus margin.
5. Mengakui pendapatan ketika kewajiban 5. Recognise revenue when performance
pelaksanaan dipenuhi dengan mentransfer obligation is satisfied by transferring a
barang atau jasa yang dijanjikan kepada promised goods or services to a customer
pelanggan (yaitu ketika pelanggan (which is when the customer obtains
memperoleh kendali atas barang atau jasa). control of that goods or services).
77
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
aa. Pengakuan Pendapatan dan Beban aa. Revenue and Expense Recognition
(Lanjutan) (Continued)
Pendapatan diukur berdasarkan imbalan yang Revenue is measured based on the
Grup perkirakan menjadi haknya dalam consideration to which the Group expects to
kontrak dengan pelanggan dan tidak termasuk be entitled in a contract with a customer and
jumlah yang ditagih atas nama pihak ketiga. excludes amounts collected on behalf of third
Grup mengakui pendapatan ketika parties. The Group recognizes revenue when
mengalihkan pengendalian barang atau jasa it transfers control of a product or service to
kepada pelanggan. a customer.
Pendapatan Revenue
Saldo Kontrak Contract Balances
Kontrak Aset Contract Assets
Kontrak aset pada awalnya diakui sebagai A contract asset is initially recognized for
pendapatan yang diperoleh dari jasa yang revenue earned from service rendered
diberikan karena penerimaan imbalan because the receipt of consideration is
bergantung pada keberhasilan penyelesaian conditional on successful completion of the
jasa tersebut. Setelah penyelesaian jasa dan service. Upon completion of the service and
penerimaan oleh pelanggan, jumlah yang acceptance by the customer, the amount
diakui sebagai kontrak aset direklasifikasi ke recognized as contract assets is reclassified
piutang usaha. to trade receivables.
Kontrak Liabilitas Contract Liabilities
Kontrak liabilitas diakui jika pembayaran A contract liability is recognized if a payment
diterima atau pembayaran jatuh tempo (mana is received or a payment is due (whichever is
yang lebih awal) dari pelanggan sebelum earlier) from a customer before the Group
Grup mengalihkan barang atau jasa terkait. transfers the related goods or services.
Kontrak liabilitas (diakui juga sebagai Contract liabilities (also referred as
“Pendapatan ditangguhkan” pada laporan “Unearned revenue” in the consolidated
posisi keuangan konsolidasian) diakui statement of financial position) are
sebagai pendapatan ketika Grup memenuhi recognized as revenue when the Group
kontrak tersebut (yaitu, mengalihkan kendali performs under the contract (i.e., transfers
atas barang dan jasa terkait kepada control of the related goods or services to the
pelanggan). customer).
78
Page 83
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
aa. Pengakuan Pendapatan dan Beban aa. Revenue and Expense Recognition
(Lanjutan) (Continued)
Pendapatan (Lanjutan) Revenue (Continued)
Jasa Manajemen Investasi dan Lainnya Investment Management and Other Fees
Pendapatan dari jasa manajemen diakui pada Income from management services is
saat jasa tersebut diberikan, berdasarkan recognized when the services are rendered
ketentuan dalam kontrak. based on the provisions in the contract.
Pendapatan jasa manajemen investasi Investment manager income are determined
ditentukan sesuai dengan ketentuan kontrak in accordance with the term of the contract
dan diakui sebagai pendapatan secara harian. and are recognized as income daily.
Jasa penjualan dan/atau jasa pembelian Subscription and/or redemption fees are
kembali diakui sebagai pendapatan pada saat recognized as income when transactions
terjadi transaksi. Pendapatan discretionary incurred. Discretionary income is recognized
diakui secara bulanan. at monthly basis.
Jasa konsultasi manajemen diakui pada saat Management consultant fees are recognized
jasa diberikan sesuai dengan ketentuan dalam when the services are rendered based on the
kontrak. terms of the contracts.
Performance Fee Performance Fee
Performance fee diperoleh ketika Grup Performance fee is obtained when the Group
mencapai target tertentu yang disepakati achieves certain targets agreed in
sesuai dengan Kontrak Pengelolaan Aset accordance with the Investment Asset
Investasi. Management Contract.
Pendapatan Pembiayaan Konsumen, Consumer Financing Income, Finance Lease
Pendapatan Sewa Pembiayaan, Pendapatan Income, Factoring Income
Anjak Piutang
Pendapatan pembiayaan konsumen, Consumer financing income, finance lease
pendapatan sewa pembiayaan dan pendapatan income and factoring income, are recognized
anjak piutang diakui dengan menggunakan using the effective interest method.
metode suku bunga efektif.
79
Page 84
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
aa. Pengakuan Pendapatan dan Beban aa. Revenue and Expense Recognition
(Lanjutan) (Continued)
Pendapatan (Lanjutan) Revenue (Continued)
Pendapatan Pembiayaan Konsumen, Consumer Financing Income, Finance Lease
Pendapatan Sewa Pembiayaan, Pendapatan Income, Factoring Income (Continued)
Anjak Piutang (Lanjutan)
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that
secara tepat mendiskontokan estimasi exactly discounts the estimated future cash
pembayaran dan penerimaan kas di masa payments and receipts through the expected
datang selama perkiraan umur dari aset life of the financial asset or financial liability
keuangan atau liabilitas keuangan (atau, jika (or, where appropriate, a shorter period) to
lebih tepat, digunakan periode yang lebih the carrying amount of the financial asset or
singkat) untuk memperoleh nilai tercatat dari financial liability. When calculating the
aset keuangan atau liabilitas keuangan. Pada effective interest rate, the Group estimates
saat menghitung suku bunga efektif, Grup future cash flows considering all contractual
mengestimasi arus kas di masa datang dengan terms of the financial instrument, but not
mempertimbangkan seluruh persyaratan future credit losses.
kontraktual dalam instrumen keuangan
tersebut, tetapi tidak mempertimbangkan
kerugian di masa mendatang.
Perhitungan suku bunga efektif mencakup The calculation of the effective interest rate
seluruh biaya dan bentuk lain yang includes all fees and points paid or received
dibayarkan atau diterima yang merupakan that are an integral part of the effective
bagian tak terpisahkan dari suku bunga interest rate, including transaction costs.
efektif, termasuk biaya transaksi.
Pendapatan Jasa Transportasi Transportation Service Income
Pendapatan jasa, termasuk pendapatan sewa Revenue from rendering of services,
operasi diakui pada saat jasa diberikan, including operating lease, is recognized when
dimana jumlah tercatat dapat diukur dengan the services are performed, provided that the
andal. Pendapatan sewa operasi diakui amount can be measured reliably. Operating
berdasarkan garis lurus sesuai dengan jangka lease income is recognized on a straight-line
waktu kontrak sewa operasi. Angsuran sewa basis over the lease term. Lease installment
operasi yang diterima di muka dicatat sebagai received in advance are recorded as
pendapatan sewa tangguhan dan diakui dalam unearned rental income and credited to the
laporan laba rugi konsolidasian pada saat consolidated statement of profit or loss when
menjadi hak. earned.
Piutang atas pendapatan dari sewa yang Receivable on rental income from rent that is
diakui tetapi belum ditagih disajikan sebagai recognized but not yet billed are presented as
“Pendapatan Yang Belum Ditagih” dalam “Unbilled Revenues” in the consolidated
laporan posisi keuangan konsolidasian. statement of financial position.
80
Page 85
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
aa. Pengakuan Pendapatan dan Beban aa. Revenue and Expense Recognition
(Lanjutan) (Continued)
Pendapatan (Lanjutan) Revenue (Continued)
Pendapatan Administrasi Administrative Income
Pendapatan administrasi diakui pada saat Administrative income is recognized at the
perjanjian pembiayaan konsumen time the consumer financing contracts are
ditandatangani. signed.
Pendapatan Kegiatan Perantara Perdagangan Revenue from Brokerage Activities
Efek
Pendapatan kegiatan perantara perdagangan Revenue from brokerage activities consist of:
efek berasal dari:
i) Komisi perantara perdagangan efek i) Brokerage commissions which are
yang diakui berdasarkan tanggal recognized at the transaction date; and
transaksi; dan
ii) Transaksi efek yaitu perdagangan ii) Trading of marketable securities which
transaksi efek yang lazim dicatat pada are securities transactions in regular-
tanggal perdagangan, seolah-olah way trades are recorded on the trade
transaksi efek telah diselesaikan. date, as if they had been settled. Profit
Keuntungan dan kerugian yang timbul and loss arising from all securities
dari transaksi efek yang merupakan transactions entered into for the account
tanggungan dan risiko Grup dicatat and risk of the Group are recorded on a
berdasarkan tanggal perdagangan. trade date basis. Customers' securities
Transaksi efek pelanggan dilaporkan transactions are reported on a settlement
pada tanggal penyelesaian dan date basis with related commission
pendapatan komisi dan beban terkait income and expenses reported on a trade
dilaporkan pada tanggal perdagangan. date basis. Amounts receivable and
Jumlah piutang dan utang dari transaksi payable for securities transactions that
efek yang belum mencapai tanggal have not reached their contractual
penyelesaian kontrak dicatat bersih settlement date are recorded net on the
pada laporan posisi keuangan consolidated statement of financial
konsolidasian. position.
81
Page 86
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
aa. Pengakuan Pendapatan dan Beban aa. Revenue and Expense Recognition
(Lanjutan) (Continued)
Pendapatan (Lanjutan) Revenue (Continued)
Pendapatan Premi Premium Income
Premi yang diperoleh sehubungan dengan Premium earned in relation to insurance
kontrak asuransi dari reasuransi jangka contracts of short-term, reinsurance are
pendek diakui sebagai pendapatan selama recognized as revenue over the period of the
periode polis (kontrak) berdasarkan proporsi policy (contract) in proportion to the amount
jumlah proteksi yang diberikan. Dalam hal of protection to the amount of protection
periode polis berbeda secara signifikan provided. In terms of the policy period
dengan periode risiko (misalnya pada differed significantly with the risk period
penutupan jenis pertanggungan asuransi (e.g., at the close of the type of construction
konstruksi), maka seluruh premi yang insurance coverage), all earned premiums
diperoleh tersebut diakui sebagai pendapatan are recognized as revenue over the period of
selama periode risiko. risk.
Premi dari polis bersama (coinsurance) Premium from coinsurance is recognized as
diakui sebesar proporsi premi Grup. Premi income based on the Group’s proportionate
hak reasuransi diakui sebagai premi asuransi share in the premium. Premium due to
selama periode kontrak reasuransi secara reinsurance company is recognized as
proporsional dengan proteksi yang diperoleh. reinsurance premium during the period of
reinsurance contract in proportion to the
insurance coverage received.
Premi belum merupakan pendapatan dari Unearned premiums on short-term insurance
kontrak asuransi jangka pendek ditentukan contract determined for each kind of business
untuk masingmasing jenis pertanggungan are calculated based on net premium in
dihitung berdasarkan premi neto sesuai proportion to the number of days until the
dengan proporsi jumlah hari sampai dengan policy expires (proportional daily).
polis berakhir (proporsional harian).
Kenaikan atau penurunan premi yang belum The increase or decrease in unearned
merupakan pendapatan adalah selisih antara premiums represents the difference of the
saldo premi yang belum merupakan balances of unearned premiums between the
pendapatan tahun berjalan dan tahun lalu. current and the prior year.
Premi kontrak asuransi jangka panjang diakui Premiums on long-term insurance contract
sebagai pendapatan pada saat jatuh tempo are recognized as revenue on due date of
dari pemegang polis. policyholders.
82
Page 87
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
aa. Pengakuan Pendapatan dan Beban aa. Revenue and Expense Recognition
(Lanjutan) (Continued)
Pendapatan (Lanjutan) Revenue (Continued)
Pendapatan Premi (Lanjutan) Premium Income (Continued)
Grup mereasuransikan sebagian risiko atas The Group’s reinsured part of its total
akseptasi pertanggungan yang diperoleh accepted risk to other insurance and
kepada perusahaan asuransi lain dan reinsurance companies. The premium paid to
perusahaan reasuransi. Jumlah premi dibayar the reinsurer or the insurer’s share in the
atau bagian premi atas transaksi reasuransi premium on prospective reinsurance
prospektif diakui sebagai premi reasuransi transaction is recognized as reinsurance
sesuai periode kontrak reasuransi secara premium (contra premium account) over the
proporsional dengan proteksi yang diberikan. reinsurance contract period in proportion to
Pembayaran atau liabilitas atas transaksi the insurance coverage provided. A payment
reasuransi retrospektif diakui sebagai piutang or obligation for retrospective reinsurance
reasuransi sebesar liabilitas yang dibukukan transaction is recognized as reinsurance
sehubungan dengan kontrak reasuransi receivable from the reinsurer in the amount
tersebut. equivalent to the payment made or recorded
liability in relation to the reinsurance
contract.
Porsi reasuransi atas premi belum merupakan Unearned premiums portion of reinsurance is
pendapatan ditentukan secara konsisten determined consistently with the approach
dengan pendekatan yang digunakan dalam usedin determining the unearned premiums,
menentukan premi yang belum merupakan based on terms and conditions of the
pendapatan, berdasarkan syarat dan ketentuan reinsurance contract.
dari kontrak reasuransi tersebut.
Pendapatan Sewa Rental Income
Pendapatan sewa yang timbul dari sewa Rental income arising from operating leases
operasi dicatat dengan metode garis lurus is accounted on a straight-line basis over its
selama masa sewa dan diakui dalam lease terms and is included in revenue due to
pendapatan sesuai dengan sifat operasinya. its operating nature. The advance rental
Uang muka sewa disajikan dalam akun received from customers rental are presented
“Pendapatan Sewa Ditangguhkan”. in the consolidated statement of financial
position as “Deferred Rental Income”.
83
Page 88
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
aa. Pengakuan Pendapatan dan Beban aa. Revenue and Expense Recognition
(Lanjutan) (Continued)
Pendapatan (Lanjutan) Revenue (Continued)
Pendapatan Dividen dan Bunga Dividend and Interest Income
Pendapatan dividen dari investasi diakui pada Dividend income from investments are
saat hak pemegang saham untuk menerima recognized when the shareholder’s right to
pembayaran telah ditetapkan (dengan receive payment has been established
ketentuan bahwa besar kemungkinan manfaat (provided that it is probable that the
ekonomi akan mengalir kepada Grup dan economic benefits will flow to the Group and
jumlah pendapatan dapat diukur secara the amount of revenue can be measured
andal). reliably).
Untuk semua instrumen keuangan yang For all financial instruments measured at
diukur pada biaya perolehan diamortisasi, amortized cost, interest income or expense is
pendapatan atau beban bunga dicatat dengan recorded using the effective interest rate,
menggunakan metode suku bunga efektif, which is the rate that exactly discounts the
yaitu suku bunga yang secara tepat estimated future cash payments or receipts
mendiskontokan estimasi pembayaran atau through the expected life of the financial
penerimaan kas di masa datang selama instrument or a shorter period, where
perkiraan umur dari instrumen keuangan, atau appropriate, to the net carrying amount of the
jika lebih tepat, digunakan periode yang lebih financial asset or liability.
singkat, sebesar nilai tercatat bersih dari aset
keuangan atau liabilitas keuangan.
Pendapatan Keuangan Finance Income
Pendapatan bunga dari aset keuangan diakui Interest income from a financial asset is
apabila kemungkinan besar manfaat ekonomi recognized when it is probable that the
akan mengalir ke Grup dan jumlah economic benefits will flow to the Group and
pendapatan dapat diukur dengan andal. the amount of income can be measured
Pendapatan bunga diakui atas dasar reliably. Interest income is accrued on a time
berlalunya waktu dengan mengacu pada basis, by reference to the principal
pokok aset keuangan dan suku bunga efektif outstanding and at the effective interest rate
yang berlaku yang merupakan suku bunga applicable, which is the rate that exactly
yang secara tepat mendiskontokan estimasi discounts estimated future cash receipts
penerimaan kas di masa datang selama through the expected life of the financial asset
perkiraan umur aset keuangan ke nilai tercatat to that asset’s net carrying amount on initial
bersih dari aset pada pengakuan awal. recognition.
84
Page 89
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
aa. Pengakuan Pendapatan dan Beban aa. Revenue and Expense Recognition
(Lanjutan) (Continued)
Pendapatan (Lanjutan) Revenue (Continued)
Pendapatan Lainnya Other Income
Pendapatan denda keterlambatan dan pinalti Late charges and penalty income are
diakui pada saat denda keterlambatan dan recognized when the late charges and penalty
pinalti diterima. are received.
Beban Expenses
Beban Usaha Operating Expenses
Beban diakui pada saat terjadinya dengan Expenses are recognized as incurred on the
dasar akrual. accrual basis.
Beban Klaim Claim Expenses
Beban klaim meliputi klaim disetujui (settled Claims expense consist of settled claims,
claims), klaim dalam proses penyelesaian claims in process including claims incurred
termasuk klaim yang terjadi namun belum but not yet reported and claim settlement
dilaporkan dan beban penyelesaian klaim. expenses. Claims are recognized as expenses
Klaim tersebut diakui sebagai beban klaim when incurred and liabilities arise due to
pada saat timbulnya liabilitas untuk claims.
memenuhi klaim.
Bagian klaim reasuransi diakui dan dicatat Reinsurance claims received from
sebagai pengurang beban klaim pada periode reinsurance companies are recognized as a
yang sama dengan periode pengakuan beban deduction from the claims expense in the
klaim. Hak subrogasi diakui sebagai same period as the recognition of claims
pengurang beban klaim pada saat realisasi. expense. Subrogation right is recognized as
deduction from claims expense when realized.
Jumlah klaim dalam proses penyelesaian Claims in process included claims incurred
termasuk klaim yang sudah terjadi namun but not yet reported, recognized as estimated
belum dilaporkan, diakui sebagai estimasi of claims liabilities which are measured
liabilitas klaim yang diukur berdasarkan based on insurance technical calculations.
perhitungan teknis asuransi. Perubahan The changes in estimated claims liabilities as
estimasi liabilitas klaim, sebagai akibat a result of further review process and the
proses penelaahan lebih lanjut dan perbedaan difference between the estimated amount of
antara jumlah estimasi klaim dengan klaim the claim with the claims paid are recognized
yang dibayarkan, diakui dalam laba rugi in the consolidated profit or loss when
konsolidasian pada periode terjadinya incurred.
perubahan.
85
Page 90
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
aa. Pengakuan Pendapatan dan Beban aa. Revenue and Expense Recognition
(Lanjutan) (Continued)
Beban (Lanjutan) Expenses (Continued)
Porsi reasuransi atas estimasi liabilitas klaim Estimated reinsurance recoverable for
ditentukan secara konsisten dengan estimated claims liabilities are presented as
pendekatan yang digunakan dalam part of the reinsurance assets and measured
menentukan estimasi liabilitas klaim consistently with the method of measuring the
berdasarkan syarat dan ketentuan kontrak estimated claims liabilities under the related
reasuransi terkait. reinsurance contracts.
Beban Komisi Commission Expenses
Komisi yang diberikan kepada pialang Commissions due to insurance brokers,
asuransi, agen dan perusahaan asuransi lain agents and other insurance companies in
sehubungan dengan penutupan connection with the insurance coverage are
pertanggungan dicatat sebagai beban komisi. recorded as commission expense when
incurred.
Komisi yang diperoleh dari transaksi Commissions obtained from reinsurance
reasuransi dicatat sebagai pengurangan beban transactions are recorded as deduction from
komisi dan diakui dalam laporan laba rugi commission expense and recognized when
dan penghasilan komprehensif lain earned. If commission income is greater than
konsolidasian pada saat terjadinya. Dalam hal the commission expense, the difference is
jumlah komisi yang diperoleh lebih besar dari presented as income in the consolidated
jumlah beban komisi, selisih tersebut statement of profit or loss and other
disajikan sebagai pendapatan komisi - neto comprehensive income.
dalam laporan laba rugi dan penghasilan
komprehensif lain konsolidasian.
86
Page 91
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
ab. Transaksi dan Saldo dalam Mata Uang ab. Foreign Currency Transactions and
Asing dan Translasi Saldo Balances Translation
Pembukuan Grup diselenggarakan dalam The accounting records of the Group are
mata uang Rupiah. Transaksi dalam mata maintained in Rupiah. Transactions
uang asing dijabarkan ke dalam Rupiah denominated in foreign currencies are
dengan kurs yang berlaku pada tanggal translated into Rupiah at the exchange rates
transaksi. Pada akhir periode pelaporan, aset prevailing at the dates of the transactions. At
dan liabilitas moneter dalam mata uang asing the end of the reporting period, monetary
dijabarkan ke dalam Rupiah dengan assets and liabilities denominated in foreign
menggunakan kurs tengah yang ditetapkan currencies are translated into Rupiah using the
oleh Bank Indonesia pada tanggal tersebut. middle rates of exchange quoted by Bank
Laba atau rugi dari selisih kurs mata uang Indonesia at such dates. Exchange gains and
asing dan penjabaran aset dan liabilitas losses arising on foreign currency transactions
moneter dalam mata uang Rupiah diakui and on the translation of foreign currency
dalam laba rugi periode berjalan. monetary assets and liabilities into Rupiah are
recognized in the current period profit or loss.
Transaksi dalam mata uang asing dicatat Transactions involving foreign currencies are
dalam Rupiah berdasarkan kurs yang berlaku recorded in Indonesian Rupiah at the rates of
pada saat transaksi dilakukan. Pada tanggal exchange prevailing at the time the
pelaporan, aset dan liabilitas moneter dalam transactions are made. At the reporting date,
mata uang asing dijabarkan sesuai dengan monetary assets and liabilities denominated
rata-rata kurs jual dan beli yang diterbitkan in foreign currencies are adjusted to reflect
oleh Bank Indonesia pada tanggal transaksi the average of the selling and buying rates of
perbankan terakhir untuk periode yang exchange prevailing at the last banking
bersangkutan, dan laba atau rugi kurs yang transaction date of the period, as published
timbul, dikreditkan atau dibebankan pada by Bank Indonesia, and any resulting gains
operasi periode yang bersangkutan. or losses are credited or charged to
operations of the current period.
Kurs yang digunakan untuk menjabarkan ke The exchange rates used for translation into
mata uang Rupiah, mata uang penyajian Rupiah, the Group’s presentation currency,
Grup, pada tanggal 31 Maret 2024 dan 31 as at March 31, 2024 and December 31,
Desember 2023 adalah sebagai berikut: 2023 are as follows:
31 Maret 2024 31 Desember 2023
1 Franc Swiss 17.508 18.374 1 Swiss Franc
1 Euro 17.161 17.140 1 Euro
1 Dolar Amerika Serikat 15.853 15.416 1 United States Dollar
1 Dolar Singapura 11.766 11.712 1 Singapore Dollar
1 Dolar Australia 10.346 10.565 1 Australian Dollar
1 Yuan China 2.193 2.170 1 Chinese Yuan
1 Yen Jepang 105 110 1 Japanese Yen
87
Page 92
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
ab. Transaksi dan Saldo dalam Mata Uang ab. Foreign Currency Transactions and
Asing dan Translasi Saldo (Lanjutan) Balances Translation (Continued)
Akun-akun dari Entitas Anak luar negeri The accounts of foreign Subsidiary are
dijabarkan dari mata uang pelaporannya translated from its respective reporting
menjadi Rupiah dengan dasar sebagai berikut: currency into Indonesian Rupiah on the
following basis:
a) Aset dan liabilitas, baik moneter a) Assets and liabilities, both monetary
maupun nonmoneter, dijabarkan dengan and nonmonetary, are translated using
menggunakan kurs penutup. the closing rate of exchange.
b) Pendapatan dan beban dijabarkan b) Revenues and expenses are translated
dengan menggunakan kurs yang berlaku using transactions date exchange rate
pada tanggal transaksi atau, bila or, if applicable, the average rate for
memenuhi syarat, kurs ratarata periode the period.
tersebut.
c) Selisih kurs yang terjadi disajikan c) The resulting exchange difference is
sebagai “Penghasilan Komprehensif presented as an “Other Comprehensive
Lain” sebagai bagian dari ekuitas Income” in the equity section until
sampai pelepasan investasi neto yang disposal of the net investment.
bersangkutan.
ac. Laba Neto per Saham Dasar ac. Basic Earnings per Share
Laba neto per saham dasar dihitung dengan Basic earnings per share are calculated by
membagi laba tahun berjalan yang dapat dividing net income for the year attributable
diatribusikan kepada pemilik Entitas Induk to ordinary equity holders of the Parent
dengan rata-rata tertimbang jumlah saham Entity by the weighted average number of
biasa yang beredar pada tahun yang ordinary shares outstanding during the year.
bersangkutan.
ad. Informasi Segmen ad. Segment Information
Segmen operasi diidentifikasi berdasarkan Operating segments are identified on the
laporan internal mengenai komponen dari basis of internal reports about components of
Grup yang secara regular direviu oleh the Group that are regularly reviewed by the
“pengambil keputusan operasional” dalam chief operating decision maker in order to
rangka mengalokasikan sumber daya dan allocate resources to the segments and to
menilai kinerja segmen operasi. assess their performances.
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
ad. Informasi Segmen (Lanjutan) ad. Segment Information (Continued)
a. yang terlibat dalam aktivitas bisnis a. that engages in business activities from
untuk memperoleh pendapatan dan which it may earn revenues and
menimbulkan beban (termasuk incurred expenses (including revenues
pendapatan dan beban terkait dengan and expenses relating to the
transaksi dengan komponen lain dari transactions with other components of
entitas yang sama); the same entity);
b. yang hasil operasinya dikaji ulang b. whose operating results are reviewed
secara regular oleh pengambil regularly by the entity’s chief operating
keputusan operasional untuk membuat decision maker to make decision about
keputusan tentang sumber daya yang resources to be allocated to the
dialokasikan pada segmen tersebut dan segments and assess its performance;
menilai kinerjanya; dan and
c. dimana tersedia informasi keuangan c. for which discrete financial information
yang dapat dipisahkan. is available.
Informasi yang digunakan oleh pengambil Information reported to the chief operating
keputusan operasional dalam rangka alokasi decision maker for the purpose of resource
sumber daya dan penillaian kinerja mereka allocation and assessment of performance is
terfokus pada kategori dari setiap produk. more specifically focused on the category of
each product.
Pendapatan, beban, hasil, aset dan liabilitas Segment revenue, expenses, results, assets
segmen termasuk hal-hal yang dapat and liabilities include items directly
diatribusikan secara langsung kepada suatu attributable to a segment as well as those that
segmen serta hal-hal yang dapat dialokasikan can be allocated on a reasonable basis to that
dengan dasar yang memadai untuk segmen segment. These are determined before
tersebut. Segmen ditentukan sebelum saldo intragroup balances and intragroup
dan transaksi antar grup dieliminasi sebagai transactions are eliminated.
bagian dari proses konsolidasi.
ae. Pengukuran Nilai Wajar ae. Fair Value Measurement
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received
dari menjual suatu aset atau harga yang akan to sell an asset or paid to transfer a liability
dibayar untuk mengalihkan suatu liabilitas in an orderly transaction between market
dalam transaksi teratur antara pelaku pasar participants at the measurement date. The
pada tanggal pengukuran. Pengukuran nilai fair value measurement is based on the
wajar mengasumsikan bahwa transaksi untuk presumption that the transaction to sell the
menjual aset atau mengalihkan liabilitas asset or transfer the liability takes place
terjadi: either:
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
ae. Pengukuran Nilai Wajar (Lanjutan) ae. Fair Value Measurement (Continued)
i) Di pasar utama untuk aset atau liabilitas i) In the principal market for the asset or
tersebut, atau liability, or
ii) Jika tidak terdapat pasar utama, di pasar ii) In the absence of a principal market, in
yang paling menguntungkan untuk aset the most advantageous market for the
atau liabilitas tersebut. asset or liability.
Grup harus memiliki akses ke pasar utama The principal or the most advantageous
atau pasar yang paling menguntungkan. market must be accessible to the Group.
Nilai wajar dari aset atau liabilitas diukur The fair value of an asset or a liability is
dengan menggunakan asumsi yang akan measured using the assumptions that market
digunakan pelaku pasar ketika menentukan participants would use when pricing the asset
harga aset atau liabilitas tersebut, dengan or liability, assuming that market participants
asumsi bahwa pelaku pasar bertindak dalam act in their economic best interest.
kepentingan ekonomi terbaiknya.
Pengukuran nilai wajar dari suatu aset non- A fair value measurement of a non-financial
keuangan memperhitungkan kemampuan asset takes into account a market
pelaku pasar untuk menghasilkan manfaat participant's ability to generate economic
ekonomik dengan menggunakan aset dalam benefits by using the asset in its highest and
penggunaan tertinggi dan terbaiknya atau best use or by selling it to another market
dengan menjualnya kepada pelaku pasar lain participant that would use the asset in its
yang akan menggunakan aset tersebut pada highest and best use.
penggunaan tertinggi dan terbaiknya.
Grup menggunakan teknik penilaian yang The Group uses valuation techniques that are
sesuai dalam keadaan dan data yang memadai appropriate in the circumstances and for
tersedia untuk mengukur nilai wajar, which sufficient data are available to
memaksimalkan penggunaan input yang measure fair value, maximizing the use of
dapat diobservasi yang relevan dan relevant observable inputs and minimizing
meminimalkan penggunaan input yang tidak the use of unobservable inputs.
dapat diobservasi.
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
ae. Pengukuran Nilai Wajar (Lanjutan) ae. Fair Value Measurement (Continued)
Seluruh aset dan liabilitas, baik yang diukur All assets and liabilities for which fair value
pada nilai wajar, atau nilai wajar aset atau is measured or disclosed in the consolidated
liabilitas tersebut diungkapkan dalam laporan financial statements are categorized within
keuangan konsolidasian, dikategorikan dalam the fair value hierarchy, described as follows,
hirarki nilai wajar, berdasarkan level input based on the lowest level input that is
terendah yang signifikan terhadap significant to fair value measurement as a
keseluruhan pengukuran, sebagai berikut: whole:
Tingkat 1 - Harga kuotasian (tanpa Level 1 - Quoted (unadjusted) market
penyesuaian) dipasar aktif untuk prices in active markets for
aset atau liabilitas yang identik; identical assets or liabilities;
Tingkat 2 - Teknik penilaian level input Level 2 - Valuation techniques for which
terendah yang signifikan the lowest level input that is
terhadap pengukuran nilai wajar significant to the fair value
dapat diobservasi, baik secara measurement is directly or
langsung maupun tidak indirectly observable;
langsung;
Tingkat 3 - Teknik penilaian level input Level 3 - Valuation techniques for which
terendah yang signifikan the lowest level input that is
terhadap pengukuran nilai wajar significant to the fair value
tidak dapat diobservasi measurement is unobservable.
Untuk aset dan liabilitas yang diukur pada For assets and liabilities that are recognized
nilai wajar secara berulang dalam laporan in the financial statements on a recurring
keuangan, maka Grup menentukan apakah basis, the Group determines whether
telah terjadi transfer di antara tingkat hirarki transfers have occurred between levels in the
nilai wajar dengan cara menilai kembali hierarchy by re-assessing categorization at
pengkategorian tingkat nilai wajar pada setiap the end of each reporting period.
akhir periode pelaporan.
af. Saham Treasuri af. Treasury Shares
Instrumen ekuitas sendiri yang diperoleh Own equity instruments that are reacquired
kembali (saham treasuri) diakui sebesar biaya (treasury shares) are recognized at cost and
perolehan dan dikurangkan dari ekuitas. deducted from equity. No gain or loss is
Tidak ada keuntungan atau kerugian yang recognized in the consolidated statement of
diakui dalam laporan laba rugi dan profit or loss and other comprehensive
penghasilan komprehensif lain konsolidasian income on the purchase, sale, issue or
atas pembelian, penjualan, penerbitan atau cancellation of the Parent Entity’s own equity
pembatalan instrumen ekuitas milik Entitas instruments. Any difference between the
Induk. Perbedaan antara jumlah tercatat dan carrying amount and the consideration, if
pertimbangan, jika diterbitkan kembali, reissued, is recognized either in “additional
diakui dalam “tambahan modal disetor” atau paid-in capital” or in “retained earnings”.
“saldo laba”.
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
ag. Aset Tidak Lancar yang Dimiliki Untuk ag. Non-current Assets Held for Sale and
Dijual dan Operasi yang Dihentikan Discontinued Operations
Aset tidak lancar (atau kelompok lepasan) Non-current assets (or disposal groups)
diklasifikasi sebagai yang dimiliki untuk classified as held for sale are measured at the
dijual diukur pada nilai yang lebih rendah lower of their carrying amount and fair value
antara jumlah tercatat dan nilai wajar setelah less cost to sell.
dikurangi biaya untuk menjual.
Aset tidak lancar yang dimiliki untuk dijual Non-current assets (or disposal groups) are
(atau kelompok lepasan) diklasifikasi sebagai classified as held for sale if their carrying
dimiliki untuk dijual jika jumlah tercatatnya amount will be recovered principally through
akan dipulihkan terutama melalui transaksi a sale transaction rather than through
penjualan dari pada melalui pemakaian continuing use. This condition is regarded as
berlanjut. Kondisi ini dianggap terpenuhi met only when the asset (or disposal group) is
hanya ketika aset (atau kelompok lepasan) available for immediate sale in its present
berada dalam keadaan segera dapat dijual condition subject only to terms that are usual
dengan syarat-syarat yang biasa dan umum and customary for sales of such asset (or
yang diperlukan dalam penjualan aset (atau disposal group) and its sale is highly
kelompok lepasan) tersebut dan penjualannya probable. Management must be committed to
harus sangat mungkin terjadi. Manajemen the sale, which should be expected to qualify
harus memiliki komitmen untuk menjual dan for recognition as a completed sale within
penjualan diharapkan untuk diselesaikan one year from the date of classification.
dalam waktu satu tahun sejak tanggal
klasifikasi.
Kerugian penurunan nilai awal atau An impairment loss is recognized for any
selanjutnya diakui atas penurunan nilai aset initial or subsequent write down of the asset
(atau kelompok lepasan) ke nilai wajar (or disposal group) to fair value less costs to
dikurangi dengan biaya untuk menjual aset. sell. A gain is recognized for any subsequent
Keuntungan diakui atas peningkatan nilai increases in fair value less costs to sell of an
wajar dikurangi biaya untuk menjual aset asset (or disposal group), but not in excess of
(atau kelompok lepasan), tetapi tidak boleh any cumulative impairment loss previously
melebihi akumulasi rugi penurunan nilai yang recognized. A gain or loss not previously
telah diakui sebelumnya. Keuntungan atau recognized by the date of the sale of the non-
kerugian yang sebelumnya tidak diakui pada current asset (or disposal group) is
tanggal penjualan aset tidak lancar (atau recognized at the date of derecognition.
kelompok lepasan) diakui pada tanggal
penghentian pengakuan.
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (Lanjutan) POLICIES (Continued)
ag. Aset Tidak Lancar yang Dimiliki Untuk ag. Non-current Assets Held for Sale and
Dijual dan Operasi yang Dihentikan Discontinued Operations (Continued)
(Lanjutan)
Aset tidak lancar yang diklasifikasikan Non-current assets classified as held for sale
sebagai dimiliki untuk dijual dan aset dalam and the assets of a disposal group classified
kelompok lepasan yang dimiliki untuk dijual as held for sale are presented separately from
disajikan secara terpisah dari aset lainnya the other assets in the consolidated statement
dalam laporan posisi keuangan konsolidasian. of financial position. The liabilities of a
Liabilitas dalam kelompok lepasan yang disposal group classified as held for sale are
diklasifikasikan sebagai dimiliki untuk dijual presented separately from other liabilities in
disajikan secara terpisah dari liabilitas lainnya the consolidated statement of financial
dalam laporan posisi keuangan konsolidasian. position.
Operasi yang dihentikan adalah komponen A discontinued operation is a component of
entitas yang telah dilepaskan atau the entity that has been disposed of or is
diklasifikasikan sebagai (a) dimiliki untuk classified as held for sale and that represents
dijual dan mewakili lini usaha atau area (a) a separate major line of business or
geografis operasi utama yang terpisah, (b) geographical area of operations, (b) is part
merupakan bagian dari suatu rencana tunggal of a single co-ordinated plan to dispose of
terkoordinasi untuk melepaskan lini usaha such a line of business or area of operations,
atau area operasi, atau (c) merupakan suatu or (c) is a subsidiary acquired exclusively
entitas anak yang diperoleh secara khusus with a view to resale.
dengan tujuan dijual kembali.
ah. Peristiwa setelah Periode Pelaporan ah. Events after the Reporting Period
Peristiwa setelah periode pelaporan yang Events after the reporting period that provide
memberikan informasi tambahan tentang additional information about the Group’s
posisi Grup pada periode pelaporan position at the reporting period (adjusting
(menyesuaikan peristiwa) tercermin dalam events) are reflected in the consolidated
laporan keuangan konsolidasian. Peristiwa financial statements. Events after the
setelah periode pelaporan yang tidak reporting period that are not adjusting
menyesuaikan peristiwa, jika ada, events, if any, are disclosed when material to
diungkapkan ketika material terhadap laporan the consolidated financial statements.
keuangan konsolidasian.
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI 3. CRITICAL ACCOUNTING JUDGMENTS AND
DAN SUMBER UTAMA KETIDAKPASTIAN KEY SOURCES OF ESTIMATION
ESTIMASI UNCERTAINTY
Penyusunan laporan keuangan konsolidasian Grup The preparation of the Group’s consolidated
mengharuskan manajemen untuk membuat financial statements requires management to make
pertimbangan, estimasi, dan asumsi yang judgments, estimates, and assumptions that affect
mempengaruhi jumlah yang dilaporkan dan the reported amounts herein, and the related
pengungkapan yang terkait, pada akhir periode disclosures, at the end of the reporting period.
pelaporan. Ketidakpastian mengenai asumsi dan However, uncertainty about these assumptions and
estimasi tersebut dapat mengakibatkan penyesuaian estimates could result in outcomes that require a
material terhadap nilai tercatat pada aset dan material adjustment to the carrying amount of the
liabilitas dalam periode pelaporan berikutnya. asset or liability affected in future periods.
Pertimbangan Judgments
Dalam proses penerapan kebijakan akuntansi Grup, In the process of applying the Group’s accounting
manajemen telah membuat keputusan berikut, yang policies, management has made the following
memiliki pengaruh paling signifikan terhadap judgments, which have the most significant effect
jumlah yang diakui dalam laporan keuangan on the amounts recognized in the consolidated
konsolidasian: financial statements:
Penilaian Model Bisnis Business Model Assessment
Klasifikasi dan pengukuran aset keuangan Classification and measurement of financial assets
bergantung pada hasil SPPI dan uji model bisnis. depends on the results of the SPPI and the business
Grup menentukan model bisnis pada tingkat yang model. The Group determines the business model
mencerminkan bagaimana kelompok aset keuangan at a level that reflects how groups of financial
dikelola bersama untuk mencapai tujuan bisnis assets are managed together to achieve a
tertentu. Penilaian ini mencakup penilaian yang particular business objective. This assessment
mencerminkan semua bukti yang relevan termasuk includes judgment reflecting all relevant evidence
bagaimana kinerja aset dievaluasi dan kinerjanya including how the performance of the assets is
diukur, risiko yang memengaruhi kinerja aset dan evaluated and their performance measured, the
bagaimana hal ini dikelola dan bagaimana manajer risks that affect the performance of the assets and
aset diberi kompensasi. Grup memantau aset how these are managed and how the managers of
keuangan yang diukur pada biaya perolehan the assets are compensated. The Group monitors
diamortisasi atau nilai wajar melalui penghasilan financial assets measured at amortized cost or fair
komprehensif lain yang dihentikan pengakuannya value through other comprehensive income that are
sebelum jatuh tempo untuk memahami alasan derecognized prior to their maturity to understand
pelepasannya dan apakah alasan tersebut konsisten the reason for their disposal and whether the
dengan tujuan bisnis aset tersebut dimiliki. reasons are consistent with the objective of the
Pemantauan adalah bagian dari penilaian business for which the asset was held. Monitoring
berkelanjutan Grup atas apakah model bisnis di is part of the Group’s continuous assessment of
mana aset keuangan yang tersisa dimiliki tetap whether the business model for which the
sesuai dan jika tidak sesuai apakah telah terjadi remaining financial assets are held continues to be
perubahan dalam model bisnis dan dengan appropriate and if it is not appropriate whether
demikian terdapat perubahan prospektif terhadap there has been a change in business model and so a
klasifikasi aset keuangan tersebut. Tidak ada prospective change to the classification of those
perubahan yang diperlukan selama periode yang assets. No such changes were required during the
disajikan. periods presented.
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI 3. CRITICAL ACCOUNTING JUDGMENTS AND
DAN SUMBER UTAMA KETIDAKPASTIAN KEY SOURCES OF ESTIMATION
ESTIMASI (Lanjutan) UNCERTAINTY (Continued)
Pertimbangan (Lanjutan) Judgments (Continued)
Penentuan Mata Uang Fungsional Determination of Functional Currency
Mata uang fungsional Grup adalah mata uang dari The functional currency of the Group is the
lingkungan ekonomi primer Grup beroperasi. Mata currency of the primary economic environment in
uang tersebut adalah mata uang yang which each entity operates. It is the currency that
mempengaruhi pendapatan dan beban dari jasa mainly influences the revenue and cost of rendering
yang diberikan. Berdasarkan penilaian manajemen services. Based on the Group’s management
Grup, mata uang fungsional adalah Rupiah. assessment, the Group’s functional currency is
Rupiah.
Menentukan Waktu Pemenuhan Kewajiban Determining the Timing of Satisfaction of
Pelaksanaan Performance Obligations
Grup menyimpulkan bahwa pendapatan atas jasa The Group concluded that revenue for services
yang diberikan harus diakui sepanjang waktu rendered is to be recognized over time because the
karena pelanggan secara bersamaan menerima dan customer simultaneously receives and consumes
menikmati manfaat yang diberikan oleh Grup. the benefits provided by the Group. The fact that
Fakta bahwa entitas lain tidak perlu untuk another entity would not need to re-perform the
melakukan kembali jasa yang telah diberikan Grup service that the Group has provided to date
saat ini menunjukkan bahwa pelanggan secara demonstrates that the customer simultaneously
bersamaan menerima dan menikmati manfaat dari receives and consumes the benefits of the Group’s
pelaksanaan Grup saat melaksanakannya. performance as it performs.
Grup menentukan bahwa metode masukan adalah The Group determined that the input method is the
metode terbaik dalam mengukur kemajuan jasa best method in measuring progress of the services
karena terdapat hubungan langsung antara upaya because there is a direct relationship between the
Grup (yaitu, jam tenaga kerja yang terjadi) dan Group’s effort (i.e., labor hours incurred) and the
pengalihan jasa tersebut kepada pelanggan. transfer of service to the customer.
Menentukan Masa Sewa Kontrak dengan Opsi Determining the Lease Term of Contracts with
Pembaruan dan Penghentian - Grup sebagai Renewal and Termination Options - Group as
Penyewa Lessee
Grup menentukan bahwa masa sewa sebagai masa The Group determines the lease term as the
sewa yang tidak dapat dibatalkan, bersamaan non cancellable term of the lease, together with
dengan periode yang tercakup dalam opsi any periods covered by an option to extend the
perpanjangan sewa, jika dieksekusi secara wajar lease if it is reasonably certain to be exercised, or
dan pasti, atau periode yang tercakup dalam opsi any periods covered by an option to terminate the
penghentian sewa, jika tidak dieksekusi secara lease, if it is reasonably certain not to be exercised.
wajar dan pasti.
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI 3. CRITICAL ACCOUNTING JUDGMENTS AND
DAN SUMBER UTAMA KETIDAKPASTIAN KEY SOURCES OF ESTIMATION
ESTIMASI (Lanjutan) UNCERTAINTY (Continued)
Pertimbangan (Lanjutan) Judgments (Continued)
Menentukan Masa Sewa Kontrak dengan Opsi Determining the Lease Term of Contracts with
Pembaruan dan Penghentian - Grup sebagai Renewal and Termination Options - Group as
Penyewa (Lanjutan) Lessee (Continued)
Grup menerapkan pertimbangan dalam The Group applies judgment in evaluating whether
mengevaluasi apakah wajar dan pasti untuk it is reasonably certain whether or not to exercise
mengeksekusi opsi untuk pembaruan atau the option to renew or terminate the lease. For
penghentian sewa atau tidak. Untuk kontrak sewa lease contracts with extension or termination
dengan opsi perpanjangan dan penghentian, options, management need to estimate the lease
manajemen perlu mengestimasi masa sewa yang term which requires consideration of all facts and
memerlukan pertimbangan semua fakta dan circumstances that creates an economic incentive
keadaan yang menimbulkan insentif ekonomi untuk to exercise an extension option or not to exercise
mengeksekusi opsi perpanjangan dan tidak termination options, including any expected
mengeksekusi opsi penghentian, termasuk setiap changes in facts and circumstances from
perubahan yang diharapkan dalam fakta dan commencement date until the exercise date of the
keadaan dari tanggal permulaan hingga tanggal options.
pengeksekusian opsi tersebut.
Opsi perpanjangan (atau periode setelah opsi Extension options (or periods after termination
penghentian) hanya dimasukkan dalam persyaratan options) are only included in lease terms if the
sewa jika Grup cukup yakin untuk mengeksekusi Group is reasonably certain to exercise the
opsi perpanjangan dan tidak mengeksekusi opsi extension options or not to exercise the termination
penghentian. Jika terdapat peristiwa signifikan atau options. If a significant event or a significant
perubahan keadaan yang signifikan yang change in circumstances occurs which affects this
mempengaruhi penilaian ini dan masih dalam assessment and that is within the control of the
kendali penyewa, maka penilaian diatas akan lessee, the above assessment will be reviewed.
ditelaah kembali.
Komitmen Sewa Operasi - Grup sebagai Pesewa Operating Lease Commitments - Group as Lessor
Grup telah menandatangani sewa properti The Group has entered into commercial property
komersial atas portofolio properti investasi dan leases on its investment property portfolio and
kendaraannya. Grup telah menentukan, vehicles. The Group has determined, based on
berdasarkan evaluasi syarat dan ketentuan evaluation of the terms and conditions of the
perjanjian, seperti jangka waktu sewa tidak arrangements, such as the lease term not
merupakan bagian utama dari manfaat ekonomi constituting a major part of the economic life of the
properti komersial dan nilai kini pembayaran sewa commercial property and the present value of the
minimum yang tidak secara substansial sejumlah minimum lease payments not amounting to
semua nilai wajar dari properti komersial tersebut, substantially all of the fair value of the commercial
bahwa Grup mempertahankan secara substansial property, that it retains substantially all the risks
semua resiko dan manfaat yang terkait dengan and rewards incidental to ownership of these
kepemilikan properti tersebut dan kontrak sebagai properties and accounts for the controls as
sewa operasi. operating leases.
96
Page 101
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI 3. CRITICAL ACCOUNTING JUDGMENTS AND
DAN SUMBER UTAMA KETIDAKPASTIAN KEY SOURCES OF ESTIMATION
ESTIMASI (Lanjutan) UNCERTAINTY (Continued)
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan ketidakpastian The key assumptions concerning the future and other
sumber estimasi utama yang lain pada tanggal key sources of estimation uncertainty at the
pelaporan yang memiliki risiko signifikan bagi reporting date, that have a significant risk of
penyesuaian yang material terhadap nilai tercatat causing a material adjustment to the carrying
aset dan liabilitas untuk tahun berikutnya amounts of assets and liabilities within the next
diungkapkan di bawah ini. Grup mendasarkan financial year, are described below. The Group
asumsi dan estimasi pada parameter yang tersedia based its assumptions and estimates on parameters
pada saat laporan keuangan konsolidasian disusun. available when the consolidated financial statements
Asumsi dan situasi mengenai perkembangan masa were prepared. Existing circumstances and
depan mungkin berubah akibat perubahan pasar atau assumptions about future developments however,
situasi di luar kendali Grup. Perubahan tersebut may change due to market changes or circumstances
dicerminkan dalam asumsi terkait pada saat arising beyond the control of the Group. Such
terjadinya. changes are reflected in the assumptions when they
occur.
Penyisihan atas ECL Piutang Allowance for ECLs on Receivables
Grup menggunakan matriks provisi untuk The Group uses a provision matrix to calculate
menghitung ECL piutang usaha dan kontrak aset. ECLs for trade receivables and contract assets.
Tingkat provisi didasarkan pada hari lewat jatuh The provision rates are based on days past due for
tempo untuk pengelompokan berbagai segmen groupings of various customer segments that have
pelanggan yang memiliki pola kerugian yang similar loss patterns (i.e., by geography, product
serupa (yaitu, menurut geografi, jenis produk, jenis type, customer type and rating, and coverage by
dan peringkat pelanggan, dan pertanggungan letters of credit and other forms of credit
berdasarkan surat kredit dan bentuk asuransi kredit insurance).
lainnya).
Matriks provisi awalnya didasarkan pada tingkat The provision matrix is initially based on the
default yang diamati secara historis Grup. Grup Group’s historical observed default rates. The
akan mengkalibrasi matriks untuk menyesuaikan Group will calibrate the matrix to adjust the
pengalaman kerugian kredit historis dengan historical credit loss experience with forward-
informasi berwawasan ke depan. Misalnya, jika looking information. For instance, if forecast
prakiraan kondisi ekonomi (yaitu, produk domestik economic conditions (i.e., gross domestic product)
bruto) diperkirakan akan memburuk selama tahun are expected to deteriorate over the next year
depan yang dapat menyebabkan peningkatan which can lead to an increased number of defaults,
jumlah default, maka tingkat default historis the historical default rates are adjusted. At every
disesuaikan. Pada setiap tanggal pelaporan, tingkat reporting date, the historical observed default rates
default yang diamati secara historis diperbarui dan are updated and changes in the forward-looking
perubahan dalam estimasi berwawasan ke depan estimates are analyzed.
dianalisa.
97
Page 102
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI 3. CRITICAL ACCOUNTING JUDGMENTS AND
DAN SUMBER UTAMA KETIDAKPASTIAN KEY SOURCES OF ESTIMATION
ESTIMASI (Lanjutan) UNCERTAINTY (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Penilaian korelasi antara tingkat default yang The assessment of the correlation between
diamati secara historis, prakiraan kondisi ekonomi, historical observed default rates, forecast
dan ECL adalah estimasi signifikan. Jumlah ECL economic conditions and ECLs is a significant
sensitif terhadap perubahan keadaan dan prakiraan estimate. The amount of ECLs is sensitive to
kondisi ekonomi. Pengalaman kerugian kredit changes in circumstances and of forecast economic
historis Grup dan prakiraan kondisi ekonomi conditions. The Group’s historical credit loss
mungkin tidak mewakili default aktual pelanggan experience and forecast of economic conditions
di masa depan. may also not be representative of customer’s actual
default in the future.
Nilai tercatat piutang Grup pada tanggal The carrying amounts of the Group’s receivables
31 Desember 2023 dan 2022 diungkapkan masing- as at December 31, 2023 and 2022 are disclosed in
masing dalam Catatan 7, 8, dan 9. Notes 7, 8, and 9, respectively.
Penilaian Instrumen Keuangan Valuation of Financial Instruments
Grup mencatat aset dan liabilitas keuangan tertentu The Group carries certain financial assets and
pada nilai wajar, yang mengharuskan penggunaan liabilities at fair values, which requires the use of
estimasi akuntansi. Sementara komponen accounting estimates. While significant components
signifikan atas pengukuran nilai wajar ditentukan of fair value measurement were determined using
menggunakan bukti objektif yang dapat verifiable objective evidences, the amount of
diverifikasi, jumlah perubahan nilai wajar dapat changes in fair values would differ if the Group
berbeda bila Grup menggunakan metodologi utilized different valuation method. Any changes in
penilaian yang berbeda. Perubahan nilai wajar aset fair values of these financial assets and liabilities
dan liabilitas keuangan tersebut dapat would affect directly the Group’s profit or loss. The
mempengaruhi secara langsung laba atau rugi fair value of financial assets and liabilities are set
Grup. Nilai wajar aset keuangan dan liabilitas out in Note 43.
keuangan diungkapkan pada Catatan 43.
98
Page 103
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI 3. CRITICAL ACCOUNTING JUDGMENTS AND
DAN SUMBER UTAMA KETIDAKPASTIAN KEY SOURCES OF ESTIMATION
ESTIMASI (Lanjutan) UNCERTAINTY (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Revaluasi Aset Tetap dan Nilai Wajar Properti Revaluation of Property and Equipment and Fair
Investasi Value of Investment Properties
Grup mencatat properti investasi pada nilai wajar, The Group carries its investment properties at fair
dengan perubahan nilai wajar yang diakui dalam value, with changes in fair value being recognized in
laporan laba rugi. Selain itu, pengukuran aset tetap profit or loss. In addition, it measures of property
berupa tanah dan kendaraan pada nilai revaluasi and equipment such as land and vehicles at revalued
dengan perubahan nilai wajar diakui dalam amounts with changes in fair value being recognized
penghasilan komprehensif lain. Grup menggunakan in other comprehensive income. The Group engaged
spesialis penilai independen untuk menentukan independent valuation specialists to determine the
nilai wajar pada tanggal 31 Desember 2023 dan fair values of investment properties and properties
2022 untuk properti investasi dan aset tetap. Untuk and equipment as at December 31, 2023 and 2022.
aset tetap penilai dan properti investasi penilai For property and equipment and investment
menggunakan pendekatan rata-rata tertimbang property, the valuer using the weighted average
pasar (metode perbandingan langsung) dan between market approach (direct market
pendekatan pendapatan (metode gross income comparison method) and income approach (gross
multiplier). Asumsi utama yang digunakan untuk income multiplier method). The key assumptions
menentukan nilai wajar aset tetap, dijelaskan lebih used to determine the fair value of the property and
lanjut dalam Catatan 11. equipment and investment properties are further
disclosed in Note 11.
Taksiran Masa Manfaat Ekonomis Aset Tetap Estimated Useful Lives of Property and Equipment
Biaya perolehan aset tetap disusutkan dengan The costs of property and equipment are
menggunakan metode garis lurus berdasarkan depreciated on a straight-line basis over their
taksiran masa manfaat ekonomisnya. Manajemen estimated useful lives. Management estimates the
mengestimasi masa manfaat ekonomis aset tetap useful lives of these property and equipment to be
antara 4 sampai dengan 20 tahun. Masa manfaat within 4 to 20 years. The useful life of each item of
setiap aset tetap Grup ditentukan berdasarkan the Group’s property and equipment is estimated
periode kegunaan yang diharapkan dari aset based on the period over which the asset is
tersebut. expected to be available for use.
Estimasi ini ditentukan berdasarkan evaluasi teknis Such estimation is based on internal technical
internal dan pengalaman atas aset sejenis. Masa evaluation and experience with similar assets. The
manfaat setiap aset direviu secara periodik dan estimated useful life of each asset is reviewed
disesuaikan apabila prakiraan berbeda dengan periodically and updated if expectations differ from
estimasi sebelumnya karena keausan, keusangan previous estimates due to physical wear and tear,
teknis dan komersial, hukum atau keterbatasan technical or commercial obsolescence and legal or
lainnya atas pemakaian aset. Namun, terdapat other limits on the use of the asset. It is possible,
kemungkinan bahwa hasil operasi di masa however, that future results of operations could be
mendatang dapat dipengaruhi secara signifikan materially affected by changes in the amounts and
oleh perubahan atas jumlah serta periode timing of recorded expenses brought about by
pencatatan beban yang diakibatkan karena changes in the factors mentioned above.
perubahan faktor yang disebutkan di atas.
99
Page 104
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI 3. CRITICAL ACCOUNTING JUDGMENTS AND
DAN SUMBER UTAMA KETIDAKPASTIAN KEY SOURCES OF ESTIMATION
ESTIMASI (Lanjutan) UNCERTAINTY (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Taksiran Masa Manfaat Ekonomis Aset Tetap Estimated Useful Lives of Property and Equipment
(Lanjutan) (Continued)
Perubahan masa manfaat aset tetap dapat A change in the estimated useful life of any item of
mempengaruhi jumlah beban penyusutan yang property and equipment would affect the recorded
diakui dan penurunan nilai tercatat aset tersebut. depreciation expense and decrease in the carrying
values of these assets.
Nilai tercatat aset tetap diungkapkan dalam The carrying values of property and equipment are
Catatan 11. disclosed in Note 11.
Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
Penurunan nilai muncul saat nilai tercatat aset atau An impairment exists when the carrying value of an
Unit Penghasil Kas (UPK) melebihi nilai asset or Cash Generating Unit (CGU) exceeds its
terpulihkannya, yang lebih besar antara nilai wajar recoverable amount, which is the higher of its fair
dikurangi biaya untuk menjual dan nilai pakainya. value less costs to sell and its value in use. The fair
Nilai wajar dikurangi biaya untuk menjual value less costs to sell calculation is based on
didasarkan pada ketersediaan data dari perjanjian available data from binding sales transactions in
penjualan yang mengikat yang dibuat dalam an arm’s length transaction of similar assets or
transaksi normal atas aset serupa atau harga pasar observable market prices less incremental costs for
yang dapat diamati dikurangi dengan biaya disposing of the asset. The value in use calculation
tambahan yang dapat diatribusikan dengan is based on a discounted cash flow model. The cash
pelepasan aset. Perhitungan nilai pakai didasarkan flows are derived from the budget for the next five
pada model arus kas yang didiskontokan. Data arus years and do not include restructuring activities
kas diambil dari anggaran untuk lima tahun yang that the Group is not yet committed to or
akan datang dan tidak termasuk aktivitas significant future investments that will enhance the
restrukturisasi yang belum dilakukan oleh Grup asset’s performance of the CGU being tested. The
atau investasi signifikan di masa datang yang akan recoverable amount is most sensitive to the
memutakhirkan kinerja aset dari UPK yang diuji. discount rate used for the discounted cash flow
Nilai terpulihkan paling dipengaruhi oleh tingkat model as well as the expected future cash inflows
diskonto yang digunakan dalam model arus kas and the growth rate used for extrapolation
yang didiskontokan, sebagaimana juga jumlah arus purposes.
kas masuk di masa datang yang diharapkan dan
tingkat pertumbuhan yang digunakan untuk tujuan
ekstrapolasi.
Manajemen berpendapat bahwa tidak ada indikasi Management believes that there is no indication of
potensi penurunan nilai aset non-keuangan pada potential impairment of non-financial assets as at
tanggal 31 Maret 2024 dan 31 Desember 2023. March 31, 2024 and December 31, 2023.
100
Page 105
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI 3. CRITICAL ACCOUNTING JUDGMENTS AND
DAN SUMBER UTAMA KETIDAKPASTIAN KEY SOURCES OF ESTIMATION
ESTIMASI (Lanjutan) UNCERTAINTY (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Imbalan Pascakerja dan Pensiun Pension and Employee Benefits
Penentuan utang dan biaya pensiun dan liabilitas The determination of the Group’s obligations and
imbalan kerja Grup bergantung pada pemilihan cost for pension and employee benefits liabilities is
asumsi yang digunakan oleh aktuaris independen dependent on its selection of certain assumptions
dalam menghitung jumlah-jumlah tersebut. Asumsi used by the independent actuaries in calculating
tersebut termasuk antara lain, tingkat diskonto, such amounts. Those assumptions include among
tingkat kenaikan gaji tahunan, tingkat pengunduran others, discount rates, future annual salary
diri karyawan tahunan, tingkat kecacatan, umur increase, annual employee turn-over rate,
pensiun dan tingkat mortalitas. disability rate, retirement age and mortality rate.
H asil aktual yang berbeda dari asumsi yang Actual results that differ from the Group’s
ditetapkan Grup diakui segera pada laporan posisi assumptions are recognized immediately in the
keuangan konsolidasian dengan debit atau kredit ke consolidated statement of financial position with a
saldo laba melalui penghasilan komprehensif corresponding debit or credit to retained earnings
lainnya dalam periode terjadinya. Sementara Grup through other comprehensive income in the period
berkeyakinan bahwa asumsi tersebut adalah wajar which they occur. While the Group believes that its
dan sesuai, perbedaan signifikan pada hasil aktual assumptions are reasonable and appropriate,
atau perubahan signifikan dalam asumsi yang significant differences in the Group’s actual
ditetapkan Grup dapat mempengaruhi secara experiences or significant changes in the Group
material liabilitas diestimasi atas pensiun dan assumptions may materially affect its estimated
imbalan kerja dan beban imbalan kerja neto. Nilai liabilities for pension and employee benefits and
tercatat liabilitas imbalan kerja diungkapkan pada net employee benefits expense. The carrying
Catatan 21. amount of the employee benefits obligation are
disclosed in Note 21.
Pajak Penghasilan Income Tax
Pertimbangan signifikan dilakukan dalam Significant judgment is involved in determining the
menentukan provisi atas pajak penghasilan badan. provision for corporate income tax. There are
Terdapat transaksi dan perhitungan tertentu yang certain transactions and computation for which the
penentuan pajak akhirnya adalah tidak pasti ultimate tax determination is uncertain during the
sepanjang kegiatan usaha normal. Grup mengakui ordinary course of business. The Group recognizes
liabilitas atau pajak penghasilan badan berdasarkan liabilities for expected corporate income tax issues
estimasi apakah akan terdapat tambahan pajak based on estimates of whether additional corporate
penghasilan badan. Rincian lebih lanjut income tax will be due. Further details are
diungkapkan dalam Catatan 19. disclosed in Note 19.
Penentuan provisi untuk pajak penghasilan badan Determining provision for corporate income tax
memerlukan pertimbangan yang signifikan dari requires significant judgment by management.
manajemen. Ada transaksi dan perhitungan tertentu There are certain transactions and computation for
yang penentuan pajak akhirnya tidak pasti selama which the ultimate tax determination is uncertain
kegiatan usaha biasa. Grup mengakui liabilitas atas during the ordinary course of business. The Group
masalah pajak penghasilan badan yang diharapkan recognizes liabilities for expected corporate
berdasarkan estimasi apakah tambahan pajak income tax issues based on estimates of whether
penghasilan badan akan terutang. additional corporate income tax will be due.
101
Page 106
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI 3. CRITICAL ACCOUNTING JUDGMENTS AND
DAN SUMBER UTAMA KETIDAKPASTIAN KEY SOURCES OF ESTIMATION
ESTIMASI (Lanjutan) UNCERTAINTY (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Aset Pajak Tangguhan Deferred Tax Assets
Aset pajak tangguhan diakui untuk semua perbedaan Deferred tax assets are recognized for all
temporer antara nilai tercatat aset dan liabilitas pada temporary differences between the financial
laporan keuangan dengan dasar pengenaan pajak statements’ carrying amounts of existing assets and
jika besar kemungkinan bahwa jumlah laba fiskal liabilities and their respective taxes bases to the
akan memadai untuk pemanfaatan perbedaan extent that it is probable that taxable profit will be
temporer yang diakui. Estimasi manajemen yang available against which the temporary differences
signifikan diperlukan untuk menentukan jumlah aset can be utilized. Significant management estimates
pajak tangguhan yang diakui berdasarkan are required to determine the amount of deferred
kemungkinan waktu terealisasinya dan jumlah laba tax assets that can be recognized, based upon the
kena pajak pada masa mendatang serta strategi likely timing and the level of future taxable profits
perencanaan pajak masa depan. Grup memiliki together with future tax planning strategies. The
perbedaan temporer sebesar Rp 241.266.773 dan Group has temporary differences amounting to
Rp 52.228.992.962, masing-masing pada tanggal Rp 241,266,773 and Rp 52,228,992,962, as at
31 Desember 2023 dan 2022 yang pajak December 31, 2023 and 2022, respectively for
tangguhannya tidak diakui. Rincian lebih lanjut which deferred income tax is not recognized.
diungkapkan dalam Catatan 19. Further details are disclosed in Note 19.
Estimasi IBR untuk Sewa Estimating the IBR for Leases
Grup tidak dapat langsung menentukan tingkat The Group cannot readily determine the interest
bunga implisit dalam sewa, oleh karena itu, Grup rate implicit in the lease, therefore, it uses its
menggunakan suku bunga pinjaman inkremental incremental borrowing rate (IBR) to measure lease
(“IBR”) untuk mengukur kewajiban sewa. IBR liabilities. The IBR is the rate of interest that the
adalah tingkat bunga yang harus dibayar Grup untuk Group would have to pay to borrow over a similar
meminjam dalam jangka waktu yang sama, dan term, and with a similar security, the funds
dengan jaminan serupa, dana yang diperlukan untuk necessary to obtain an asset of a similar value to
memperoleh aset dengan nilai yang sama dengan the right-of-use asset in a similar economic
aset hak guna dalam lingkungan ekonomi yang environment. IBR therefore reflects what the Group
sama. Oleh karena itu, IBR mencerminkan apa yang ‘would have to pay’, which requires estimation
'harus dibayar' oleh Grup, yang memerlukan when no observable rates are available or when
perkiraan ketika tidak ada tarif yang tersedia sebagai they need to be adjusted to reflect the terms and
acuan atau ketika perlu disesuaikan untuk conditions of the lease. The Group estimates the
mencerminkan syarat dan ketentuan sewa. Grup IBR using observable inputs (such as market
memperkirakan IBR menggunakan input yang dapat interest rates).
diamati (seperti suku bunga pasar).
Estimasi Klaim Estimated Claims
Grup wajib membentuk cadangan untuk The Group is required to establish reserves for
pembayaran klaim yang timbul. Cadangan ini payment of claim that arise. These reserves
merupakan biaya yang diharapkan untuk represent the expected ultimate cost to settle claims
menyelesaikan klaim yang telah terjadi, tetapi occurring prior to, but still outstanding as at the
masih dalam proses pada tanggal laporan posisi consolidated statement of financial position date.
keuangan konsolidasian.
102
Page 107
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN KRITIS AKUNTANSI 3. CRITICAL ACCOUNTING JUDGMENTS AND
DAN SUMBER UTAMA KETIDAKPASTIAN KEY SOURCES OF ESTIMATION
ESTIMASI (Lanjutan) UNCERTAINTY (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Estimasi Klaim Estimated Claims
Grup menetapkan cadangan berdasarkan jenis The Group establishes its reserves by product line,
produk, jenis dan periode penjaminan dan tahun type and extent of coverage and year of
kejadian. Ada dua kategori cadangan: cadangan occurrence. There are two categories of reserve:
untuk klaim yang sudah dilaporkan dan cadangan reserves for reported losses and reserves for
untuk klaim yang “sudah terjadi tetapi belum “Incurred But Not Reported” (IBNR) losses.
dilaporkan” (IBNR).
Cadangan Grup untuk klaim yang sudah dilaporkan The Group’s reserves for reported losses are based
adalah berdasarkan pada estimasi pembayaran di on estimates of future payments to settle reported
masa mendatang untuk menyelesaikan klaim yang claims.
sudah dilaporkan dan klaim.
Grup membuat estimasi tersebut berdasarkan pada The Group bases such estimates on the facts
fakta fakta yang tersedia pada saat cadangan available at the time the reserves are established.
ditetapkan.
Grup membentuk cadangan IBNR dengan The Group’s establishes IBNR reserves using
menggunakan data historis IBNR yang historical data of IBNR which is projected to
diproyeksikan terhadap premi bruto tahun berjalan, current year gross premium, to recognize the
untuk mengakui perkiraan biaya dari klaim yang estimated cost of losses for claim which have
sudah terjadi tetapi belum dilaporkan. already incurred but not yet reported.
Nilai tercatat estimasi klaim Grup pada tanggal The carrying amount of the Group’s estimated
laporan posisi keuangan konsolidasian claims at the consolidated statement of financial
diungkapkan di dalam Catatan 13 atas laporan position date is disclosed in Note 13 to the
keuangan konsolidasian. consolidated financial statements.
Pengujian Kecukupan Liabilitas Liability Adequacy Test
Pada tanggal pelaporan, keseluruhan jumlah aset As at the reporting date, all insurance assets and
dan liabilitas asuransi yang dicatat telah dilakukan liabilities have been estimated and the management
pengujian kecukupan liabilitas dan Manajemen believes that the amounts recorded are adequate.
meyakini bahwa nilai tersebut adalah memadai.
Provisi dan kontigensi Provisions and Contingencies
Perusahaan, dalam kegiatan usaha normal, The Company, In the ordinary course of business,
menjalankan sesuai ketentuan untuk kewajiban sets up appropriate provision fir it’s present legal
hukum maupun konstruktif, jika ada, sesuai dengan or constructive obligation if any.in accordance
kebijakan pada kententuan dan kontijensi. Dalam with it’s policies on provision and contingencies in
pengakuan dan pengukuran ketentuan, Majanemen recognizing and measeuring provisions,
mengambil risiko dan ketidak pastina. Management takes risk and uncertainties in to
account.
Perusahaan tidak mengakui provisi pada tanggal The Company has not recognized any provision as
31 Maret 2024 dan 31 Desember 2023. at March 31, 2024 and December 31, 2023.
103
Page 108
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. AKUISISI DAN DEKONSOLIDASI ENTITAS 4. ACQUISITION AND DECONSOLIDATION OF
ANAK SUBSIDIARIES
Dekonsolidasi Deconsolidation
Batavia Prosperity Pte. Ltd. (BPROS) Batavia Prosperity Pte. Ltd. (BPROS)
Pada tanggal 24 Februari 2023, Entitas Induk On February 24, 2023, the Parent Entity sold its
melakukan penjualan investasi pada BPROS, investment in BPROS, a Subsidiary, from
Entitas Anak dari 37.756.664 lembar saham 37,756,664 shares to 100 shares, therefore the
menjadi 100 lembar saham, sehingga kepemilikan Parent Entity ownership in BPROS, Subsidiary,
Entitas Induk atas BPROS, Entitas Anak, menjadi remains 100%.
tetap 100%.
Pada tanggal 28 Februari 2023, Entitas Induk On February 28, 2023, the Parent Entity reduced
melakukan pengurangan investasi pada BPROS, its investment in BPROS, a Subsidiary, from 100
Entitas Anak dari 100 lembar saham menjadi nihil, shares to nil, therefore the Parent Entity’s
sehingga kepemilikan Entitas induk atas BPROS, ownership in BPROS, Subsidiary, is deconsolidated
Entitas Anak, di dekonsolidasi. imedietly.
Akuisisi Acquisition
Batavia Prosperindo Pte. Ltd. (BPD) Batavia Prosperindo Pte. Ltd. (BPD)
Pada tanggal 6 Januari 2023, Entitas Induk On January 6, 2023, the Parent Entity invested 100
melakukan investasi BPD, Entitas Anak, sejumlah shares of BPD, Subsidiary, with aggregate amount
100 saham dengan nilai total Rp 1.163.841 dengan of Rp 1.163.841 or equivalent to 100% ownership.
kepemilikan sebesar 100%.
Pada tanggal 2 Mei 2023, Entitas Induk melakukan On May 2, 2023, the Parent Entity invested 100
penambahan investasi BPD, Entitas Anak, shares of BPD, Subsidiary, with aggregate amount
sejumlah USD 26.241.465 dengan kepemilikan of USD 26.241.465 dengan kepemilikan sebesar
sebesar 100%. 100%.
Entitas Induk memiliki secara langsung 100% The Parent Entity has direct ownership of 100% in
saham BPD, Entitas Anak, yang bergerak sebagai BPD, Subsidiary, which is engaged as consultant
jasa konsultasi manajemen. BPD, Entitas Anak, management services. BPD, Subsidiary, is
berdomisili di Singapura dan mulai beroperasi domiciled in Singapore and started its commercial
komersial pada tahun 2023. operations in 2023.
104
Page 109
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. AKUISISI DAN DEKONSOLIDASI ENTITAS 4. ACQUISITION AND DECONSOLIDATION OF
ANAK (Lanjutan) SUBSIDIARIES (Continued)
Akuisisi (Lanjutan) Acquisition (Continued)
Strait Pristine Resources Pte Ltd (SPRL) Strait Pristine Resources Pte Ltd (SPRL)
Entitas Induk memiliki kepemilikan efektif 50% The Parent Entity has effective ownership of 50% in
saham SPRL, Entitas Anak berdomisili di SPRL, Subsidiary Entity, which is domiciled in
Singapura dan bergerak dibidang jasa konsultasi Singapore and engaged consultant management
manajemen. service.
Pada tanggal 2 Oktober 2023 dan 31 Oktober 2023, On October 2, 2023 and October 31, 2023 the
Entitas Anak (BPD) melakukan investasi SPRL, Subsidiary Entity (BPD) invested in SPRL, each
masing-masing sebesar SGD 5.000 dan SGD amount amount of SGD 5,000 and SGD 6,395,000,
6.395.000,-, sehingga total investasi sebesar SGD thus the total investment in Arto is SGD 6,400,000
6.400.000 dengan kepemilikan sebesar 50%. or equivalent to 50% ownership.
Sweet Green Singapore Pte Ltd (SGS) Sweet Green Singapore Pte Ltd (SGS)
Entitas Induk memiliki kepemilikan efektif 41,95% The Parent Entity has effective ownership of
saham SGS, Entitas Anak, berdomisili di Singapura 41.95% in SGS, Associate Entity, which is
dan bergerak dalam bidang penanaman sayuran dan domiciled in Singapore and engaged in planting of
buah-buahan (hidroponik). vegetables and fruits (hydroponics).
Pada tanggal 2 November 2023, Entitas Anak On November 2, 2023 the Subsidiary Entity (SPRL)
(SPRL) melakukan investasi SGS, dengan total invested in the total investment is SGD 612,164,503
investasi sebesar SGD 12.164.503 dengan or equivalent to 83,89% ownership.
kepemilikan sebesar 83,89%.
105
Page 110
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. AKUISISI DAN DEKONSOLIDASI ENTITAS 4. ACQUISITION AND DECONSOLIDATION OF
ANAK (Lanjutan) SUBSIDIARIES (Continued)
Akuisisi (Lanjutan) Acquisition (Continued)
PT Sweet Green Indonesia (SGI) PT Sweet Green Indonesia (SGI)
Entitas Induk memiliki kepemilikan efektif 41,94% The Parent Entity has effective ownership of
saham SG1, Entitas Anak, berdomisili di Jakarta 41.94% in SGI, Associate Entity, which is domiciled
dan bergerak di bidang greenhouse agrikultur pada in Jakarta and engaged in greenhouse agriculture
perkebunan melon. of melon farms.
Pada tanggal 31 Desember 2023, Entitas Anak On December 31, 2023 the Subsidiary Entity (SGS)
(SGS) melakukan investasi SGI, dengan total invested in the total investment is SGD
investasi sebesar SGD 13.653.774,88 dengan 13,653,774.88 or equivalent to 99,99% ownership.
kepemilikan sebesar 99,99%.
PT Arto Investa Pramathana (ARTO) PT Arto Investa Pramathana (ARTO)
Entitas Induk memiliki secara langsung 23% saham The Parent Entity has direct ownership of 23% in
ARTO, Entitas asosiasi, yang bergerak sebagai ARTO, Associate Entity, which is engaged as
penyedia akomodasi jangka pendek. ARTO, accomodation services. ARTO, Associate Entity, is
Entitas Anak, berdomisili di Jakarta. domiciled in Jakarta.
Pada tanggal 4 April 2023, 4 Juli 2023, On April 4, 2023, July 4 , 2023. October 6, 2023,
6 Oktober 2023 dan 15 Desember 2023, Entitas and December 15, 2023 the Parent Entity invested in
Induk melakukan investasi ARTO, Entitas Asosiasi, ARTO, each amount amount of Rp 2,300,000,000
masing-masing sebesar Rp 2.300.000.000, Rp 4,600,000,000, and Rp 5,920,000,000, on
Rp 4.600.000.000, Rp 4.600.000.000, dan February 26, 2024 Parent entity increase investment
Rp 5.920.000.000,-, tanggal 26 Februari 2024 with the amount of Rp 1.150.000.000 thus the total
menambah investasi sebesar Rp 1.150.00.000 investment in Arto is Rp 17.940.000.000 or
sehingga total investasi sebesar equivalent to 23% ownership.
Rp 17.940.000.000 dengan kepemilikan sebesar
23%.
Investasi pada PT ARTO (Asosiasi) dilaporkan di This Investment with PT ARTO (Associate) is
investasi lainnya pada laporan keuangan reported under other investment in the consolidated
konsolidasian financial statements.
Sampai dengan 31 Maret 2024, nilai tercatat yang As of March 31, 2024 the carrying amount invested
di investasikan pada entitas asosiasi setelah metode in associate after equity method is amounting to Rp
ekuitas sebesar Rp 17.057.232.835. 17.057.232.835.
106
Page 111
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS
Terdiri atas: This account consists of:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Kas Cash on Hand
Rupiah 345.972.141 327.521.115 Rupiah
Total Kas 345.972.141 327.521.115 Total Cash on Hand
Kas di bank Cash in Banks
Rupiah Rupiah
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia 1906 Tbk 21.051.520.166 28.596.901.170 Indonesia 1906 Tbk
PT Bank Central Asia Tbk 13.147.000.961 18.659.164.388 PT Bank Central Asia Tbk
PT Bank Sinarmas Tbk 90.633.313 1.362.348.337 PT Bank Sinarmas Tbk
PT Bank Victoria PT Bank Victoria
Tbk
International Tbk 3.191.259.428 624.396.049 International Tbk
PT Bank Mandiri Persero PT Bank Mandiri Persero
Tbk 219.230.958 369.769.873 Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 185.813.555 196.705.988 (Persero) Tbk
PT Bank CIMB Niaga Tbk 77.514.871 69.413.370 PT Bank CIMB Niaga Tbk
PT OCBC NISP 36.081.428 46.802.976 PT OCBC NISP
PT Bank Bukopin Tbk 41.923.889 41.923.889 PT Bank Bukopin Tbk
PT Bank Victoria Syariah 57.185.989 23.762.277 PT Bank Victoria Syariah
PT Bank Deutsche Bank - 10.207.861 PT Bank Deutsche Bank
PT Bank Mestika Jakarta 50.321.189 4.970.027 PT Bank Mestika Jakarta
PT Bank Capital Indonesia PT Bank Capital
Tbk 5.424.096 4.701.020 Indonesia Tbk
PT Bank Permata Tbk 2.909.364 3.204.364 PT Bank Permata Tbk
PT Bank DKI 1.517.402 1.562.402 PT Bank DKI
Dolar Amerika Serikat United States Dollar
PT Bank Maybank PT Bank Maybank
Indonesia Tbk 837.675.330 15.141.492.795 Indonesia Tbk
PT Bank Victoria PT Bank Victoria
International Tbk 325.214.342 9.089.203.846 International Tbk
JP Morgan Chase & Co. 2.364.674.857 1.967.098.249 JP Morgan Chase & Co.
PT Bank Sinarmas Tbk 9.361.520.238 - PT Bank Sinarmas Tbk
PT Bank CIMB Niaga Tbk 874.332.005 1.098.125.059 PT Bank CIMB Niaga Tbk
PT Bank OCBC NISP 1.030.857.178 77.126.248 PT Bank OCBC NISP
Deutsche Bank AG 17.588.946.455 40.336.118 Deutsche Bank AG
PT Bank Central Asia Tbk 9.031.604.638 - PT Bank Central Asia Tbk
Dolar Singapura Singapore Dollar
PT Bank Maybank PT Bank Maybank
Indonesia Tbk 7.463.502.084 7.464.175.046 Indonesia Tbk
PT Bank CIMB Niaga Tbk 890.379.279 4.645.383.014 PT Bank CIMB Niaga Tbk
PT Bank Victoria PT Bank Victoria
International Tbk 914.778.746 1.378.115.020 International Tbk
JP Morgan Chase & Co. 133.434.701 129.756.472 JP Morgan Chase & Co.
Deutsche Bank AG 10.254.932 - Deutsche Bank AG
Total kas di bank 89.331.483.534 91.374.166.974 Total Cash in Banks
107
Page 112
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. KAS DAN SETARA KAS (Lanjutan) 5. CASH AND CASH EQUIVALENTS (Continued)
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Deposito berjangka Time deposits
Rupiah Rupiah
PT Bank Victoria PT Bank Victoria
International Tbk 76.559.000.000 27.559.000.000 International Tbk
PT Bank Mandiri (Persero) PT Bank Mandiri
Tbk 33.000.000.000 55.000.000.000 (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 30.000.000.000 - (Persero) Tbk
PT Bank Capital Indonesia PT Bank Capital
Tbk 25.000.000.000 14.000.000.000 Indonesia Tbk
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia 1906 Tbk - 110.000.000.000 Indonesia 1906 Tbk
PT Bank Mega Tbk - 20.000.000.000 PT Bank Mega Tbk
Dolar Amerika Serikat United States Dollar
Deutsche Bank AG 26.565.575.181 25.624.112.770 Deutsche Bank AG
JP Morgan Chase & Co. - 17.871.198.408 JP Morgan Chase & Co.
Total deposito berjangka 191.124.575.181 270.054.311.178 Total time deposits
Total kas dan setara kas 280.456.058.715 361.428.478.152 Total cash and cash equivalents
Deposito berjangka merupakan penempatan dana Time deposits represent short-term time deposits
untuk jangka waktu 1 (satu) sampai 3 (tiga) with maturities of 1 (one) to 3 (three) months at
bulan, dengan bunga tahunan untuk tahun-tahun the time of placement, with annual interest rates
yang berakhir pada tanggal 31 Maret 2024 dan 31 for the years ended March 31, 2024 and
Desember 2023 masing-masing berkisar 2,40% - December 31, 2023 each amount 2,40% - 7,00%
7,00% . .
6. PORTOFOLIO EFEK 6. MARKETABLE SECURITIES
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Aset keuangan pada nilai wajar Financial assets at fair value
melalui penghasilan through other comprehensive
komprehensif lain 134.154.634.128 134.154.634.128 income
Aset keuangan pada nilai wajar Financial assets at fair value
melalui laba rugi 221.461.421.761 251.612.549.551 through profit or loss
Aset keuangan pada biaya Financial assets at
perolehan diamortisasi 568.056.561.822 534.397.293.539 amortized cost
Total 923.672.617.711 920.164.477.218 Total
108
Page 113
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PORTOFOLIO EFEK (Lanjutan) 6. MARKETABLE SECURITIES (Continued)
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Aset keuangan pada nilai wajar Financial assets at fair value
melalui laba rugi through profit or loss
Pihak berelasi Related parties
Investasi in DPLK 5.017.751.844 - Investment in DPLK
Reksa dana 216.443.669.917 251.612.549.551 Mutual
Mutualfunds
funds
Aset keuangan pada nilai wajar Financial assets at fair value
melalui penghasilan through other comprehensive
komprehensif lain income
Pihak ketiga Third parties
Efek ekuitas Equity securities
PT Woori Finance Indonesia PT Woori Finance Indonesia
Tbk (dahulu PT Batavia Tbk (formerly PT Batavia
Prosperindo Finance Tbk) 134.154.634.128 134.154.634.128 Properindo Finance Tbk)
Aset keuangan pada biaya Financial assets
perolehan diamortisasi at amortized cost
Efek hutang Debt security
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0072 42.418.401.889 42.469.603.774 Indonesia Seri FR0072
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0078 26.788.249.582 26.877.494.402 Indonesia Seri FR0078
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0075 20.378.752.086 20.385.501.956 Indonesia Seri FR0075
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0074 10.204.339.892 10.210.472.830 Indonesia Seri FR0074
PT Pertamina (Persero) - PT Pertamina (Persero) -
USY7138AAD29 7.551.090.943 7.338.037.091 USY7138AAD29
Pemerintah Indonesia, Pemerintah Indonesia,
2025 - USY20721BG36 - 6.926.146.989 2025 - USY20721BG36
Obligasi Subordinasi Obligasi Subordinasi
Berkelanjutan II Bank Panin Berkelanjutan II Bank Panin
Tahap II Tahun 2017 - 5.008.582.075 Tahun 2017
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0068 65.370.692.649 65.510.950.670 Indonesia Seri FR0068
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0058 10.738.452.305 10.761.661.304 Indonesia Seri FR0058
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0096 19.973.685.823 19.972.948.601 Indonesia Seri FR0096
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0082 20.155.883.419 20.161.903.139 Indonesia Seri FR0082
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0054 34.472.430.074 34.624.378.617 Indonesia Seri FR0054
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0059 10.057.420.205 10.061.967.397 Indonesia Seri FR0059
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0081 9.992.499.062 9.990.999.550 Indonesia Seri FR0081
Obligasi Negara Republik Obligasi Negara Republik
Indonesia PBS IJAROH 017 2.978.422.763 2.975.030.047 Indonesia PBS IJAROH 017
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0070 - 15.058.462.057 Indonesia Seri FR0070
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0077 15.035.494.921 - Indonesia Seri FR0077
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0056 31.388.785.145 - Indonesia Seri FR0056
Eurobonds Indonesia, 2025 7.125.100.330 - Eurobonds Indonesia, 2025
JPMORGAN 30.988.794.427 30.393.430.216 JPMORGAN
CHASE & CO FRN CHASE & CO FRN
HSBC Holding PLC FRN 15.288.228.949 14.861.578.976 HSBC Holding PLC FRN
Asia USD Global Credit Max 39.214.018.213 37.690.809.640 Asia USD Global Credit Max
Global Bond JPM USD 147.935.819.145 143.117.334.208 Global Bond JPM USD
Total efek hutang 568.056.561.822 534.397.293.539 Total debt security
Total pihak ketiga 702.211.195.950 668.551.927.667 Total third parties
Total 923.672.617.711 920.164.477.218 Total
109
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PORTOFOLIO EFEK (Lanjutan) 6. MARKETABLE SECURITIES (Continued)
Rincian portofolio efek yang diatur pada biaya Details of marketable securities at amortized cost
perolehan diamortisasi adalah sebagai berikut: are as follows:
31 Maret/ March 31, 2024 (Tidak Diaudit/ Unaudited)
Pada Biaya
Suku Bunga/ Perolehan
Jatuh Tempo/ Peringkat/ Interest Diamortisasi/
Maturity Date Rating Rate At Amortized Cost
Pihak ketiga Third parties
Obligasi Korporasi Corporate Bonds
Dolar Amerika Serikat United States Dollar
PT Pertamina (Persero) - PT Pertamina (Persero) -
USY7138AAD29 03-05-2042 BBB 6,00% 7.551.090.943 USY7138AAD29
Obligasi Pemerintah Government Bonds
Rupiah Rupiah
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0072 15-05-2036 - 8,25% 42.418.401.889 Indonesia Seri FR0072
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0078 15-05-2029 - 8,25% 26.788.249.582 Indonesia Seri FR0078
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0075 15-05-2038 - 7,50% 20.378.752.086 Indonesia Seri FR0075
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0074 15-08-2032 - 7,50% 10.204.339.892 Indonesia Seri FR0074
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0068 15-Mar-34 - 8,37% 65.370.692.649 Indonesia Seri FR0068
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0058 15-Jun-32 - 8,25% 10.738.452.305 Indonesia Seri FR0058
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0096 15-Feb-33 - 7,00% 19.973.685.827 Indonesia Seri FR0096
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0082 15-Sep-30 - 7,00% 20.155.883.419 Indonesia Seri FR0082
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0054 15-Jul-31 - 9,50% 34.472.430.074 Indonesia Seri FR0054
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0059 15-May-27 - 7,00% 10.057.420.205 Indonesia Seri FR0059
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0081 15-Jun-25 - 6,50% 9.992.499.062 Indonesia Seri FR0081
Obligasi Negara Republik Obligasi Negara Republik
Indonesia PBS IJAROH 017 15-Oct-25 - 6,12% 2.978.422.763 Indonesia PBS IJAROH 017
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0077 15-May-24 - 8,13% 15.035.494.917 Indonesia Seri FR0077
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0056 15-Sep-26 - 8,37% 31.388.785.145 Indonesia Seri FR0056
Dolar Amerika Serikat United States Dollar
JPMORGAN JPMORGAN
CHASE & CO FRN 13-Mar-28 - 4,32% 30.988.794.427 CHASE & CO FRN
HSBC Holding PLC FRN 13-Mar-28 - 4,04% 15.288.228.949 HSBC Holding PLC FRN
Asia USD Global Credit Max 28-Jul-27 - 3,85% 39.214.018.213 Asia Bond JPM USD
Global Bond JPM USD 30-Jun-26 - 3,37% 147.935.819.145 Global Bond JPM USD
Pemerintah Indonesia, 2025 - Pemerintah Indonesia, 2025 -
USY 2072BG36 15-Jan-25 - 4,13% 7.125.100.330 USY 2072BG36
Total 6,67% 568.056.561.822 Total
110
Page 115
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PORTOFOLIO EFEK (Lanjutan) 6. MARKETABLE SECURITIES (Continued)
31 Desember/ December 31, 2023 (Diaudit/ Audited)
Pada Biaya
Suku Bunga/ Perolehan
Jatuh Tempo/ Peringkat/ Interest Diamortisasi/
Maturity Date Rating Rate At Amortized Cost
Pihak ketiga Third parties
Obligasi Korporasi Corporate Bonds
Rupiah Rupiah
Obligasi Subordinasi Obligasi Subordinasi
Berkelanjutan II Bank Berkelanjutan II Bank Panin
Panin Tahap II Tahap II Tahun 2017
Tahun 2017 17-03-2024 idA+ 10,25% 5.008.582.075
Dolar Amerika Serikat United States Dollar
PT Pertamina (Persero) - PT Pertamina (Persero) -
USY7138AAD29 03-05-2042 BBB 6,00% 7.338.037.091 USY7138AAD29
Obligasi Pemerintah Government Bonds
Rupiah Rupiah
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0072 15-05-2036 - 8,25% 42.469.603.774 Indonesia Seri FR0072
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0078 15-05-2029 - 8,25% 26.877.494.402 Indonesia Seri FR0078
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0075 15-05-2038 - 7,50% 20.385.501.956 Indonesia Seri FR0075
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0074 15-08-2032 - 7,50% 10.210.472.830 Indonesia Seri FR0074
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0068 15-Mar-34 - 8,37% 65.510.950.670 Indonesia Seri FR0068
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0058 15-Jun-32 - 8,25% 10.761.661.304 Indonesia Seri FR0058
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0096 15-Feb-33 - 7,00% 19.972.948.601 Indonesia Seri FR0096
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0082 15-Sep-30 - 7,00% 20.161.903.139 Indonesia Seri FR0082
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0054 15-Jul-31 - 9,50% 34.624.378.617 Indonesia Seri FR0054
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0059 15-May-27 - 7,00% 10.061.967.397 Indonesia Seri FR0059
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0081 15-Jun-25 - 6,50% 9.990.999.550 Indonesia Seri FR0081
Obligasi Negara Republik Obligasi Negara Republik
Indonesia PBS IJAROH 017 15-Oct-25 - 6,12% 2.975.030.047 Indonesia PBS IJAROH 017
Obligasi Negara Republik Obligasi Negara Republik
Indonesia Seri FR0070 15-Mar-24 - 8,37% 15.058.462.057 Indonesia Seri FR0070
Dolar Amerika Serikat United States Dollar
JPMORGAN JPMORGAN
CHASE & CO FRN 13-Mar-28 - 4,32% 30.393.430.216 CHASE & CO FRN
HSBC Holding PLC FRN 13-Mar-28 - 4,04% 14.861.578.976 HSBC Holding PLC FRN
Asia USD Global Credit Max 28-Jul-27 - 3,85% 37.690.809.640 Asia Bond JPM USD
Global Bond JPM USD 30-Jun-26 - 3,37% 143.117.334.208 Global Bond JPM USD
Pemerintah Indonesia, 2025 - Pemerintah Indonesia, 2025 -
USY 2072BG36 15-Jan-25 - 4,13% 6.926.146.989 USY 2072BG36
Total 6,78% 534.397.293.539 Total
111
Page 116
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PORTOFOLIO EFEK (Lanjutan) 6. MARKETABLE SECURITIES (Continued)
Portofolio efek dinyatakan dalam mata uang Marketable securities are denominated in the
sebagai berikut: following currency:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Rupiah 683.120.656.647 694.101.324.178 Rupiah
Dolar Amerika Serikat 240.551.961.064 226.063.153.040 United States Dollar
Total 923.672.617.711 920.164.477.218 Total
Nilai wajar atas reksa dana ditentukan berdasarkan The fair value of mutual fund is determined based
aset bersih unit pernyertaan diakhir periode on net assets of such investment unit at the end of
pelaporan. reporting period.
Nilai wajar atas efek yang memiliki kuotasi The fair value of quoted securities is based on
didasarkan pada harga pasar yang dipublikasikan. published market prices.
Pada tanggal 31 Maret 2024 dan 31 Desember As at March 31, 2024 and December 31, 2023 ,
2023 , efek ekuitas merupakan saham-saham equity securities are shares listed in Indonesia
yang diperdagangkan di Bursa Efek Indonesia Stock Exchange (IDX).
(BEI).
Portofolio efek ini tidak dijadikan jaminan. These marketable securities are not pledged as
collateral.
Mutasi aset keuangan pada nilai wajar melalui laba Movements of financial assets at fair value through
rugi di dalam laporan posisi keuangan profit or loss of financial assets recognized in the
konsolidasian adalah sebagai berikut: consolidated statement of financial position are as
follows:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Saldo awal 251.612.549.551 206.981.751.281 Beginning balance
Penambahan 109.767.084.040 738.702.351.165 Additions
Selisih kurs 484.294.980 (363.606.560) Difference in foreign exchange
Penyelesaian (140.822.931.950) (696.828.373.728) Settlements
Laba perdagangan atas Gain on trading of marketable
portofolio efek - neto 420.425.140 3.120.427.393 securities - net
Total 221.461.421.761 251.612.549.551 Total
112
Page 117
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PORTOFOLIO EFEK (Lanjutan) 6. MARKETABLE SECURITIES (Continued)
Mutasi aset keuangan pada nilai wajar melalui Movements of financial assets at fair value through
penghasilan komprehensif lain di dalam laporan other comprehensive income of financial assets
posisi keuangan konsolidasian adalah sebagai recognized in the consolidated statement of
berikut: financial position are as follows:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Saldo awal 134.154.634.128 216.544.444.760 Beginning balance
Laba belum terealisasi atas Unrealized gain on marketable
portofolio efek - neto - (82.389.810.632) securities - net
Total 134.154.634.128 134.154.634.128 Total
Mutasi portofolio efek atas obligasi yang diukur Movements in marketable securities of bonds at
pada biaya perolehan diamortisasi adalah sebagai amortized cost are as follows:
berikut:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Saldo awal 534.397.293.539 120.128.523.787 Beginning balance
Pembelian 54.957.414.542 412.623.545.508 Purchase
Selisih kurs 404.458.708 (290.479.522) Difference in foreign exchange
Jatuh tempo (19.056.770.549) - Matured
Amortisasi diskonto Amortization of
obligasi (2.645.834.418) 1.935.703.766 discounted bonds
568.056.561.822 534.397.293.539
Eksposur maksimum terhadap risiko kredit pada The maximum exposure to credit risk at the end of
akhir periode pelaporan adalah senilai jumlah the reporting period is the carrying amount of
tercatat dari setiap kelas portofolio efek each class of marketable securities is disclosed in
sebagaimana yang dijabarkan pada Catatan 43. Note 43.
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Saldo awal 534.397.293.539 120.128.523.787 Beginning balance
Pembelian 54.957.414.542 412.623.545.508 Purchase
Selisih kurs 404.458.708 (290.479.522) Difference in foreign exchange
Jatuh tempo (19.056.770.549) - Matured
Amortisasi diskonto Amortization of
obligasi (2.645.834.418) 1.935.703.766 discounted bonds
568.056.561.822 534.397.293.539
113
Page 118
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PIUTANG SEWA OPERASI - NETO 7. OPERATING LEASE RECEIVABLES - NET
Akun ini terdiri dari: This account consists of:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
PT Tiki Jalur Nugraha Ekakurir 4.462.552.289 5.024.242.906 PT Tiki Jalur Nugraha Ekakurir
PT Anugerah Covindo Indonesia 5.694.416.600 3.428.464.800 PT Anugerah Covindo Indonesia
PT Serikat Hantar Ekspedisi 2.751.781.307 2.931.510.000 PT Serikat Hantar Ekspedisi
PT Amartha Manunggal Prima 2.026.770.051 2.905.969.689 PT Amartha Manunggal Prima
PT Idexpress Logistik Indonesia 6.013.790.217 2.737.449.384 PT Idexpress Logistik Indonesia
PT Global Jet Cargo 1.834.211.765 2.347.215.972 PT Global Jet Cargo
PT Andiarta Muzizat 4.814.917.097 2.151.319.501 PT Andiarta Muzizat
PT Jag Karya Logistik 2.113.766.453 1.955.568.586 PT Jag Karya Logistik
PT Tri Sakti Purwosari Makmur 1.577.288.821 1.398.665.500 PT Tri Sakti Purwosari Makmur
PT Pinus Merah Abadi 1.023.246.598 793.075.485 PT Pinus Merah Abadi
PT Super Unggas Jaya 760.884.478 763.453.328 PT Super Unggas Jaya
PT Fast Food Indonesia Tbk 1.025.399.696 698.666.758 PT Fast Food Indonesia Tbk
PT Nusantara Ekspres Kilat 4.721.118.451 - PT Nusantara Ekspres Kilat
PT Jumbo Gemilang Sejahtera 655.192.000 577.245.324 PT Jumbo Gemilang Sejahtera
PT PGAS Solution 1.713.079.650 - PT PGAS Solution
Lain-lain (masing-masing di bawah Others (each
bawah Rp 1 miliar) 25.313.676.733 17.358.989.050 bellow Rp 1 Billion)
Total 66.502.092.206 45.071.836.282 Total
Dikurangi penyisihan atas ECL (14.873.604.520) (13.673.604.520) Less allowance for ECL
Total 51.628.487.686 31.398.231.762 Total
Rincian umur piutang adalah sebagai berikut: The details of aging schedule of receivables are as
follows:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Belum jatuh tempo 35.642.492.200 26.827.148.330 Not yet due
Telah jatuh tempo: Past due:
Sampai dengan 30 hari 16.704.095.548 13.035.560.606 Up to 30 days
31 - 60 hari 4.352.932.890 2.608.389.599 31 - 60 days
61 - 90 hari 5.085.936.717 258.055.995 61 - 90 days
Lebih dari 90 hari 4.716.634.851 2.342.681.752 More than 90 days
Total 66.502.092.206 45.071.836.282 Total
Dikurangi penyisihan atas ECL (14.873.604.520) (13.673.604.520) Less allowance for ECL
Total 51.628.487.686 31.398.231.762 Total
114
Page 119
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PIUTANG SEWA OPERASI – NETO 7. OPERATING LEASE RECEIVABLES – NET
(Lanjutan) (Continued)
Perubahan penyisihan atas ECL piutang sewa Movements of allowance for ECLs on operating
operasi: lease receivables are as follows:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Saldo awal 13.673.604.520 9.179.509.220 Beginning balance
Penyisihan atas ECL 1.200.000.000 4.800.000.000 Provision for ECL
Penghapusan - (305.904.700) Write-off
Total 14.873.604.520 13.673.604.520 Total
Manajemen berpendapat bahwa penyisihan atas Management believes that the allowance for
ECL nilai piutang sewa operasi pada tanggal ECL on operating lease receivables as at
31 Maret 2024 dan 31 Desember 2023 adalah March 31, 2024 and December 31, 2023 is
cukup untuk menutup kerugian yang mungkin adequate to cover possible loss for uncollectible
timbul dari tidak tertagihnya piutang tersebut. accounts.
Piutang sewa operasi pada tanggal laporan posisi Operating lease receivables at the consolidated
keuangan konsolidasian dinyatakan dalam mata statement of financial position date are
uang Rupiah. denominated in Rupiah.
Pada tanggal 31 Maret 2024 dan 31 Desember As at March 31, 2024 and December 31, 2023,
2023, piutang sewa operasi dijadikan sebagai operating lease receivables pledged as collateral
jaminan utang bank (Catatan 12). for bank loan (Note 12).
Eksposur maksimum terhadap risiko kredit pada The maximum exposure to credit risk at the end of
akhir periode pelaporan adalah senilai jumlah the reporting period is the carrying amount of each
tercatat dari setiap kelas piutang sewa operasi class of operating lease receivable is disclosed in
sebagaimana yang dijabarkan pada Catatan 43. Note 43.
115
Page 120
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. PIUTANG PREMI - NETO 8. PREMIUMS RECEIVABLES - NET
Akun ini merupakan tagihan premi kepada This account represents outstanding premiums
pemegang polis, broker (pialang), koasuradur dan receivable from policyholders, brokers, coinsurer
agen asuransi dengan rincian sebagai berikut: and agents, with details as follows:
a. Berdasarkan nasabah a. By customer
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Pihak ketiga Third parties
PT Kalibesar Raya Utama 56.028.799.810 87.432.859.707 PT Kalibesar Raya Utama
PT Marsh Indonesia 42.459.584.598 39.673.098.144 PT Marsh Indonesia
PT IBS Insurance Broking Service 45.627.587.140 29.199.829.262 PT IBS Insurance BrokingIndonesia
Service
PT Talisman Insurance Brokers 34.463.176.820 25.379.510.327 PT Talisman Insurance Brokers
PT Duta Semesta Raya 16.983.875.732 10.588.257.341 PT Duta Semesta Raya
PT Goesaff Manunggal Sejahtera 10.795.683.809 6.126.878.013 PT Goesaff Manunggal Sejahtera
PT Adonai Pialang Asia 8.401.426.796 491.319.195 PT Adonai Pialang Asia
PT Mitra Harmoni Insurance Broker 7.051.762.405 4.778.292.605 PT Mitra Harmoni Insurance Broker
PT Indosurance Broker Utama 6.559.387.510 28.751.320.227 PT Indosurance Broker Utama
PT Premier Investama 6.848.797.835 5.166.263.091 PT Premier Investama
PT Krida Upaya Tunggal 6.055.177.238 3.090.589.235 PT Krida Upaya Tunggal
PT Briliant Insurance Brokers 5.617.933.547 3.553.638.804 PT Briliant Insurance Brokers
PT Estika Jasatama 4.430.747.644 3.911.847.370 PT Estika Jasatama
PT Sedana Pasifik Servistama 4.763.962.490 - PT Sedana Pasifik Servistama
PT Sathya Wahana Indonesia 4.368.563.848 2.139.054.472 PT Sathya Wahana Indonesia
PT Bina Kridatama Nusantara 3.572.654.286 - PT Bina Kridatama Nusantara
PT Adi Antara Asia 3.223.909.433 1.262.300.501 PT Adi Antara Asia
PT Fiberhome Technologies PT Fiberhome Technologies
Indonesia 3.053.460.769 366.585.206 Indonesia
PT Buana Jasa Pratama 2.675.446.282 - PT Buana Jasa Pratama
PT Advis Terapan Proteksindo 2.512.408.340 - PT Advis Terapan Proteksindo
PT Axle Asia 2.819.995.349 - PT Axle Asia
PT Willis Indonesia 2.629.543.780 2.386.205.226 PT Willis Indonesia
PT Woori Finance indonesia Tbk 2.391.111.744 2.361.084.244 PT Woori Finance indonesia Tbk
PT Salvus Inti 2.256.830.926 940.217.462 PT Salvus Inti
PT AA Pialang Asuransi 1.139.174.843 - PT AA Pialang Asuransi
PT Daidan Utama Pialang PT Daidan Utama Pialang
Reasuransi 1.035.304.016 - Reasuransi
PT Indomobil Insurance PT Indomobil Insurance
Consultant 1.205.478.077 - Consultant
PT Fresnel Perdana Mandiri 1.439.255.280 1.037.529.365 PT Fresnel Perdana Mandiri
PT Jean Anggun Dessita 1.528.029.732 - PT PT
Jean
Cipta
Anggun
Integra
Dessita
Duta
PT Sukses Utama Sejahtera 971.621.145 2.251.591.252 PT Sukses Utama Sejahtera
PT Tugu Insurance Broker 625.950.235 454.107.941 PT Tugu Insurance Broker
PT Home Credit Indonesia - 6.483.442.892 PT Home Credit Indonesia
PT Jaya Proteksindo Sakti - 4.486.400.154 PT Jaya Proteksindo Sakti
PT Pialang Asuransi Nasional PT Pialang Asuransi Nasional
Daperma Indonesia - 4.473.600.732 Daperma Indonesia
PT Aigra Insurance Brokers - 4.041.569.356 PT Aigra Insurance Brokers
PT Bolltech Device Protection Indonesia - 23.343.813.106 PT Bolltech Device Protection Indonesia
PT Lead Insurance Brokers - 2.259.065.885 PT Lead Insurance Brokers
PT Marcopolo Shipyard - 2.192.793.011 PT Marcopolo Shipyard
Lain-lain (dibawah Others (each
Rp1,7 miliar) 34.619.648.632 34.231.456.388 bellow Rp 1,7 Billion)
Total 328.156.290.091 342.854.520.514 Total
Penyisihan atas ECL (4.817.172.366) (4.817.172.366) Allowance for ECL
Piutang premi - neto 323.339.117.725 338.037.348.148 Premiums receivable - net
116
Page 121
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. PIUTANG PREMI – NETO (Lanjutan) 8. PREMIUMS RECEIVABLES – NET (Continued)
b. Berdasarkan umur b. By age category
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Belum jatuh tempo 202.221.296.066 249.214.792.434 Not yet due
Telah jatuh tempo: Overdue:
1 - 30 hari 77.467.391.994 50.186.125.577 1 - 30 days
31 - 60 hari 26.509.625.566 35.346.299.752 31 - 60 days
Lebih dari 60 hari 21.957.976.465 8.107.302.751 More than 60 days
Total 328.156.290.091 342.854.520.514 Total
Penyisihan atas ECL (4.817.172.366) (4.817.172.366) Allowance for ECL
Neto 323.339.117.725 338.037.348.148 Net
c. Berdasarkan mata uang c. By currency
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Rupiah 185.188.022.522 190.317.642.206 Rupiah
Dolar Amerika Serikat 138.829.880.935 150.028.838.801 United State Dollar
Euro 3.186.548.202 1.469.596.515 Euro
Dolar Singapura 831.521.176 867.467.539 Singapore Dollar
Yuan China 85.050.970 107.935.830 China Yuan
Yen Jepang 27.364.935 51.619.198 Japan Yen
Swiss Franc 1.193.275 4.139.221 Swiss Franc
Ringgit Malaysia 4.760.330 3.730.374 Malaysia Ringgit
Krona Swedia - 1.160.139 Swedish Krona
Baht Thailand 407.860 933.841 Thailand Baht
Pound Inggris 937.230 875.566 England Pounds
Dolar Australia 602.655 581.284 Australia Dollar
Total 328.156.290.091 342.854.520.514 Total
Penyisihan atas ECL (4.817.172.366) (4.817.172.366) Allowance for ECL
Neto 323.339.117.725 338.037.348.148 Net
117
Page 122
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. PIUTANG PREMI – NETO (Lanjutan) 8. PREMIUMS RECEIVABLES – NET (Continued)
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Kebakaran 152.305.129.254 153.113.017.614 Fire
Rangka kapal 42.195.893.608 36.266.228.333 Marine hull
Pengangkutan 19.945.036.552 27.203.345.945 Cargo
Kendaraan bermotor 22.293.292.176 15.359.562.390 Motor vehicles
Kecelakaan 4.896.540.355 8.005.045.159 Accident
Kesehatan 13.269.087.065 6.786.594.873 Health
Lain-lain 73.251.311.081 96.120.726.200 Others
Total 328.156.290.091 342.854.520.514 Total
Penyisihan atas ECL (4.817.172.366) (4.817.172.366) Allowance for ECL
Neto 323.339.117.725 338.037.348.148 Net
Mutasi penyisihan atas ECL adalah sebagai Movement of allowance for ECLs are as follows:
berikut:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Saldo awal 4.817.172.366 2.783.712.024 Beginning balance
Penyisihan atas
ECL tahun berjalan - 2.033.460.342 Provision for ECL
Saldo akhir 4.817.172.366 4.817.172.366 Ending balance
Berdasarkan hasil penelaahan terhadap keadaan Based on the review of the status of the premiums
piutang masing-masing pelanggan pada receivables as at March 31, 2024 and December
31 Maret 2024 dan 31 Desember 2023, Grup 31, 2023 , the Group believes that the allowance
berkeyakinan bahwa penyisihan atas ECL cukup for ECL is sufficient to cover any possible losses
untuk menutup kemungkinan kerugian atas tidak from uncollectible premium receivables in the
tertagihnya piutang premi di kemudian hari. future.
Pada tanggal 31 Maret 2024 dan 31 Desember As at March 31, 2024 and December 31, 2023 the
2023, piutang premi diperkenankan masing-masing admitted premiums receivables amounted to
sebesar Rp 306.198.313.624 dan Rp 306.198.313.624 and Rp 334,747,217,763,
Rp 334.747.217.763. respectively.
Eksposur maksimum terhadap risiko kredit pada The maximum exposure to credit risk at the end of
akhir periode pelaporan adalah senilai jumlah the reporting period is the carrying amount of each
tercatat dari setiap kelas piutang premi class of premiums receivables is disclosed in
sebagaimana yang dijabarkan pada Catatan 43. Note 43.
118
Page 123
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. PIUTANG REASURANSI 9. DUE FROM REINSURANCE
Piutang reasuransi merupakan piutang yang timbul Due from reinsurance represents receivables
dari transaksi reasuransi sehubungan dengan klaim arising from reinsurance transactions in relation to
asuransi, premi asuransi, dan komisi kepada the insurance claim, insurance premiums, and
reasuradur, dengan rincian sebagai berikut: commissions to reinsurers, with details as follows:
a. Berdasarkan reasuradur a. By reinsurer
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
PT Trinity Reinsurance PT Trinity Reinsurance
Brokers 36.616.125.738 3.103.891.150 Brokers
PT Simas Reinsurance Broker 15.458.942.704 720.036.202 PT Simas Reinsurance Broker
PT IBU Reinsurance PT IBU Reinsurance
Broker Utama 8.056.033.448 3.530.199.261 Broker Utama
PT IBS Reinsurance Brokers 3.846.244.343 3.145.587.844 PT IBS Reinsurance Brokers
PT Asuransi Umum Mega 2.723.007.316 1.441.787.732 PT Asuransi Umum Mega
PT Adonai Pialang Reasuransi 2.101.907.962 624.019.357 PT Adonai Pialang Reasuransi
PT Artha Dana Mandiri 2.116.832.431 - PT Artha Dana Mandiri
PT Bolltech Insurance Hongkong 2.843.793.875 - PT Bolltech Insurance Hongkong
PT Asuransi Jiwa Reliance Indonesia 1.795.792.694 927.628.809 PT Asuransi Jiwa Reliance Indonesia
PT Reasuransi Indonesia Utama 1.783.385.472 - PT Reasuransi Indonesia Utama
PT Reasuransi Nasional Indonesia 862.360.211 86.328.749.746 PT Reasuransi Nasional Indonesia
PT Marsh Reinsurance PT Marsh Reinsurance
- Brokers Indonesia 736.098.719 - - Brokers Indonesia
PT Igna Asia Reinsurance PT Igna Asia Reinsurance
Brokers & Consultants 365.061.936 361.326.155 Brokers & Consultants
PT Victoria Insurance (12.660.494.056) - PT Victoria Insurance
Lain-lain (masing-masing Lain-lain (masing-masing
dibawah Rp 400 Juta) 1.898.370.122 786.341.492 dibawah Rp 400 Juta)
Jumlah 68.543.462.915 100.969.567.748 Total
Cadangan kerugian Allowance for
penurunan nilai (877.747.072) (877.747.072) Impairment loss
Total 67.665.715.843 100.091.820.676 Total
b. Berdasarkan umur b. By age category
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Belum jatuh tempo 8.261.776.401 26.576.877.989 Not yet due
Telah jatuh tempo: Overdue:
1 - 30 hari 11.382.534.497 258.936.436 1 - 30 days
31 - 60 hari 3.718.516.063 944.360.829 31 - 60 days
Lebih dari 60 hari 45.180.635.954 73.189.392.494 More than 60 days
Jumlah 68.543.462.915 100.969.567.748 Total
Cadangan kerugian Allowance for
penurunan nilai (877.747.072) (877.747.072) Impairment loss
Total 67.665.715.843 100.091.820.676 Total
119
Page 124
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. PIUTANG REASURANSI (Lanjutan) 9. DUE FROM REINSURANCE (Continued)
c. Berdasarkan mata uang c. By currency
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Rupiah 42.927.778.085 98.115.654.358 Rupiah
Dolar Amerika Serikat 25.511.934.499 2.772.929.415 United States Dollar
Euro 45.584.078 34.222.581 Euro
Dolar Singapura 56.906.377 46.154.650 Singapore Dollar
Dolar Australia 678.387 - Dolar Australia
Yen Jepang 539.910 565.620 Yen Jepang
Yuan China 41.579 41.124 Yuan China
Jumlah 68.543.462.915 100.969.567.748 Total
Cadangan kerugian Allowance for
penurunan nilai (877.747.072) (877.747.072) Impairment loss
Total 67.665.715.843 100.091.820.676 Total
d. Berdasarkan jenis asuransi d. By type of insurance
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Kebakaran 46.235.367.107 7.832.861.358 Fire
Rangka kapal 3.395.526.720 2.055.589.121 Marine hull
Kendaraan bermotor 1.954.560.655 620.359.352 Motor vehicles
Kesehatan (12.660.494.056) 86.328.749.746 Health
Kecelakaan 1.906.412.918 - Accident
Pengangkutan 7.664.120.432 366.422.809 Cargo
Lain-lain 20.047.969.139 3.765.585.362 Others
Jumlah 68.543.462.915 100.969.567.748 Total
Cadangan kerugian Allowance for
penurunan nilai (877.747.072) (877.747.072) Impairment loss
Total 67.665.715.843 100.091.820.676 Total
Pada tanggal 31 Maret 2024 dan 31 Desember As at March 31, 2024 and December 31, 2023 ,
2023, Grup tidak membentuk penyisihan kerugian no allowance for ECL has been provided as the
penurunan nilai karena manajemen berkeyakinan Group’s management believes that all of the
bahwa seluruh piutang tersebut dapat sepenuhnya receivables are fully collectible.
tertagih.
Pada tanggal 31 Maret 2024 dan 31 Desember As at March 31, 2024 and December 31, 2023,
2023, piutang reasuransi diperkenankan masing- the admitted due from reinsurance amounted to
masing sebesar Rp23.362.826.962 dan Rp Rp23.362.826.962 and Rp27,780,175,254,
27.780.175.254. respectively.
120
Page 125
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. UANG MUKA DAN BEBAN DIBAYAR DI 10. ADVANCES AND PREPAID EXPENSES
MUKA
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Uang muka: Advances for:
Investasi - 103.012.050 Investment
Pembelian kendaraan 88.733.216.963 7.295.490.000 Purchases of vehicles
Pembelian aset 51.738.600.852 - Purchases of assets
Klaim - 70.675.713.669 Claim
Lain-lain - 540.292.000 Others
Beban dibayar di muka: Prepaid expenses:
Underwriting - 4.439.770.694 Underwriting
Asuransi Insurance
Pihak ketiga 12.356.445.469 8.762.488.955 Third parties
Sewa - 165.530.978 Rent
Lain-lain 2.067.566.298 2.347.608.724 Others
Total 154.895.829.582 94.329.907.070 Total
Sewa dibayar di muka merupakan pembayaran di Prepaid rental represents prepaid payment of
muka atas sewa bangunan untuk keperluan building rental for Group’s operational purpose.
operasional Grup.
Underwriting merupakan biaya survey yang Underwriting represents survey fees incurred by
dikeluarkan oleh Grup sebelum adanya penutupan the Group before the customer’s insurance policy
polis asuransi nasabah. closed.
Uang muka pembelian kendaraan merupakan Advances for purchase of vehicles represent
pembayaran uang muka untuk pembelian advance payments to PT Dipo Internasional
kendaraan kepada PT Dipo Internasional Pahala Pahala Otomotif, PT Plaza Auto Serasi,
Otomotif, PT Plaza Auto Serasi, PT Srikandi PT Srikandi Diamond Motor, PT Prabu Pendawa
Diamond Motor, PT Prabu Pendawa Motor, PT Motor, PT Tunas Mobilindo Perkasa and PT Tunas
Tunas Mobilindo Perkasa dan PT Tunas Raden Raden Inten on March 31, 2024 dan PT Dipo
Inten pada tanggal 31 Maret 2024 dan PT Dipo Internasional Pahala Otomotif, PT Plaza Auto
Internasional Pahala Otomotif, PT Plaza Auto Serasi, and PT Srikandi Diamond Motor on
Serasi, dan PT Srikandi Diamond Motor pada December 31, 2023.
tanggal 31 Desember 2023.
Uang muka, beban dibayar di muka dan lain-lain Other advances, prepaid expenses and others
merupakan uang muka dan beban dibayar di muka represent advances and prepaid expenses of
atas beban operasional yang belum direalisasikan, unrealized operational expenses, such as building
seperti pemeliharaan bangunan, sistem dan lain- maintenance, system and others.
lain.
Uang muka dan beban dibayar di muka dinyatakan Advances and prepaid expenses are denominated
dalam mata uang Rupiah. in Rupiah.
121
Page 126
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP - NETO 11. PROPERTY AND EQUIPMENT - NET
Rincian aset tetap adalah sebagai berikut: The details of property and equipment are as follows:
31 Maret/ March 31, 2024 (Tidak Diaudit/ Unaudited)
Pengukuran
Kembali
Efek Dekonsolidasi
atas Perubahan
Entitas Anak/
31 Desember Pembayaran/
Effect of 31 Maret 2024/
2023/ Remeasurement
Deconsolidation of March 31,
December 31, Penambahan/ Pengurangan/ Reklasifikasi/ Due Revaluasi/
Subsidiary 2024
2023 Additions Deductions Reclassification to Change in Revaluation
Lease
Biaya perolehan Acquisition cost
Kepemilikan langsung Direct ownership
Tanah 131.184.907.000 - (10.433.808.159) - - - - 120.751.098.841 Land
Bangunan 40.986.638.693 56.629.245.247 - - - - - 97.615.883.940 Buildings
Peralatan kantor 26.526.781.820 1.346.225.769 (140.396.716) - - - - 27.732.610.873 Office equipment
Perabotan kantor 7.224.846.128 3.430.251.957 - - - - - 10.655.098.085 Furniture and fixtures
Mesin 127.300.000 - - - - - - 127.300.000 Machinery
Kendaraan 2.105.810.000 225.350.000 - - - - - 2.331.160.000 Vehicles
Kendaraan sewa 430.896.500.000 146.468.935.431 (16.947.641.667) - - - - 560.417.793.764 Vehicles held for rental
Aset hak-guna - Right-of-use-assets
Kendaraan sewa 788.541.105.198 2.336.423.570 - - - - - 790.877.528.768 Vehicles held for rental
Gedung kantor 20.258.267.100 - (3.916.529.146) - - - - 16.341.737.954 Office buildings
Aset dalam pembangunan - - Construction in progress
Bangunan 81.369.405.001 - (17.988.586.784) - - - - 63.380.818.217 Building
Renovasi kantor 5.355.830.717 5.206.843.715 - - - - - 10.562.674.432 Office renovations
Total 1.534.577.391.657 215.643.275.689 (49.426.962.472) - - - - 1.700.793.704.874 Total
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung Direct ownership
Bangunan 7.019.761.028 1.244.663.161 - - - - - 8.264.424.189 Buildings
Peralatan kantor 19.098.234.236 856.399.703 (140.396.740) - - - - 19.814.237.199 Office equipment
Perabotan kantor 6.562.267.995 257.776.924 - - - - - 6.820.044.919 Furniture and fixtures
Mesin 94.148.982 70.221.876 - - - - - 164.370.858 Machinery
Kendaraan 62.199.574 68.715.630 - - - - - 130.915.204 Vehicles
Kendaraan sewa - 40.975.694.529 (1.293.576.004) - - - - 39.682.118.525 Office vehicles
Aset hak-guna Right-of-use-assets
Kendaraan sewa - - - - - - - - Vehicles held for rental
Gedung kantor 8.336.199.509 501.797.935 (3.681.597.033) - - - - 5.156.400.411 Office buildings
Aset dalam pembangunan - Construction in progress
Bangunan - 684.919.819 684.919.819 Buildings
Renovasi kantor 314.718.382 193.076.350 - - - - - 507.794.732 Office renovations
Total 41.487.529.706 44.853.265.927 (5.115.569.777) - - - - 81.225.225.856 Total
Nilai Tercatat 1.493.089.861.951 1.619.568.479.018 Carrying Amount
122
Page 127
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP – NETO (Lanjutan) 11. PROPERTY AND EQUIPMENT – NET (Continued)
2023
Pengukuran
Kembali
Efek Dekonsolidasi
atas Perubahan
Entitas Anak/
31 Desember Pembayaran/ 31 Desember
Effect of
2022/ Remeasurement 2023/
Deconsolidation of
December 31, Penambahan/ Pengurangan/ Reklasifikasi/ Due Revaluasi/ December 31,
Subsidiary
2022 Additions Deductions Reclassification to Change in Revaluation 2023
Lease
Biaya perolehan Acquisition cost
Kepemilikan langsung Direct ownership
Tanah 94.204.200.000 36.606.427.632 - - - 374.279.368 - 131.184.907.000 Land
Bangunan 24.575.847.031 97.000.000 - 16.313.791.662 - - - 40.986.638.693 Buildings
Peralatan kantor 24.438.914.903 3.001.183.574 (2.278.484.646) 1.365.167.989 - - - 26.526.781.820 Office equipment
Perabotan kantor 7.224.846.128 - - - - - - 7.224.846.128 Furniture and fixtures
Mesin 127.300.000 - - - - - - 127.300.000 Machinery
Kendaraan 1.296.930.000 966.885.000 (36.500.000) - - (121.505.000) - 2.105.810.000 Vehicles
Kendaraan sewa 269.356.800.000 392.762.415.144 (83.799.747.161) - - (147.422.967.983) - 430.896.500.000 Vehicles held for rental
Aset hak-guna - Right-of-use-assets
Kendaraan sewa 768.873.300.000 21.329.366.135 - - - (1.661.560.937) - 788.541.105.198 Vehicles held for rental
Gedung kantor 9.407.793.254 11.605.855.264 - - (755.381.418) 20.258.267.100 Office buildings
Aset dalam pembangunan - Construction in progress
Bangunan - 99.021.364.652 - (17.651.959.651) - - - 81.369.405.001 Building
Renovasi kantor 157.000.000 5.225.830.717 - (27.000.000) - - - 5.355.830.717 Office renovations
Total 1.199.662.931.316 570.616.328.118 (86.114.731.807) - (755.381.418) (148.831.754.552) - 1.534.577.391.657 Total
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung Direct ownership
Bangunan 4.861.116.472 2.158.644.556 - - - - - 7.019.761.028 Buildings
Peralatan kantor 18.319.874.262 3.051.144.488 (2.272.784.514) - - - - 19.098.234.236 Office equipment
Perabotan kantor 6.542.510.403 19.757.592 - - - - - 6.562.267.995 Furniture and fixtures
Mesin 78.236.458 15.912.524 - - - - - 94.148.982 Machinery
Kendaraan 33.492.084 400.102.390 (8.364.587) - - (363.030.313) - 62.199.574 Vehicles
Kendaraan sewa - 61.773.506.189 (4.841.926.041) - - (139.939.212.440) - (83.007.632.292) Office vehicles
Aset hak-guna Right-of-use-assets
Kendaraan sewa - 84.949.777.907 - - - (1.942.145.615) - 83.007.632.292 Vehicles held for rental
Gedung kantor 5.740.379.048 2.595.820.461 - - - - - 8.336.199.509 Office buildings
Aset dalam pembangunan - Construction in progress
Renovasi kantor - 314.718.382 - - - - - 314.718.382 Office renovations
Total 35.575.608.727 155.279.384.489 (7.123.075.142) - - (142.244.388.368) - 41.487.529.706 Total
Nilai Tercatat 1.164.087.322.589 1.493.089.861.951 Carrying Amount
123
Page 128
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP – NETO (Lanjutan) 11. PROPERTY AND EQUIPMENT – NET
(Continued)
Penilaian atas nilai wajar aset tetap Grup berupa The revaluation of the Group’s land and vehicles
tanah dan kendaraan dilakukan oleh penilai was performed by independent appraisers, KJPP
independen, KJPP Budi, Edy, Saptono & Rekan Budi, Edy, Saptono & Rekan for December 31,
untuk tanggal 31 Desember 2023 dalam laporannya 2023 as follows:
tertanggal sebagai berikut:
2023
BPAM 15 Januari 2024/ BPAM
January 15, 2024
BPT 20 Februari 2024/ BPT
February 20, 2024
MTWI 21 Februari 2024/ MTWI
February 21, 2024
SGI 29 Februari 2024/ SGI
February 29, 2024
Metode penilaian yang digunakan adalah Appraisal method used is the market and income
pendekatan pasar dan pendekatan pendapatan. approach. Total of fair value of land and
Total nilai wajar tanah dan kendaraan setelah vehicles after revaluation amounted to
penilaian kembali adalah masing-masing sebesar Rp 1,352,666,122,624 as at December 31, 2023.
Rp 1.352.666.122.624 pada tanggal 31 Desember
2023.
Berdasarkan laporan penilaian tersebut, penilaian Based on the appraisal report, the valuation was
dilakukan sesuai Standar Penilaian Indonesia (SPI) determined in accordance with the Indonesian
yang ditentukan berdasarkan transaksi terkini Appraisal Standards (SPI), referring to recent
dalam ketentuan yang wajar dan Peraturan arm’s length, transaction and Bapepam-LK’s rule
Bapepam-LK No. VIII.C.4 tentang pedoman No. VIII.C.4 regarding valuation and presentation
penilaian dan penyajian laporan penilaian aset di of asset valuation report in capital market.
pasar modal. Metode yang digunakan adalah Appraisal nmethod used is the market value.
pendekatan nilai pasar. Elemen-elemen yang Elements used in data comparison process to
digunakan dalam perbandingan data untuk determine assets’ fair value are type of right on
menentukan nilai wajar aset adalah jenis hak yang property, market condition, location, physical
melekat pada properti, kondisi pasar, lokasi, characteristics, income producing characteristics,
karakteristik fisik, karateristik dalam menghasilkan and land characteristics.
pendapatan dan karakteristik tanah.
Rincian rugi penjualan aset tetap adalah sebagai The details of loss on sale of property and
berikut: equipment are as follows:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Penerimaan hasil penjualan aset Proceeds from sale of
tetap 19.820.623.535 92.841.776.377 property and equipment
Nilai tercatat aset tetap (15.654.065.663) (77.481.771.119) Carrying amount of
Total 4.166.557.872 15.360.005.258 property and equipment
Laba (rugi) penjualan Gain (loss) on sale
- aset tetap and equipment
124
Page 129
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP – NETO (Lanjutan) 11. PROPERTY AND EQUIPMENT – NET
(Continued)
Aset tetap telah diasuransikan terhadap risiko Property and equipment are insured against fire,
kebakaran, pencurian dan risiko lainnya kepada theft and other risks to several insurance
beberapa perusahaan asuransi dengan rincian companies with details as follows:
sebagai berikut:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Pihak ketiga
PT Asuransi Harta Aman PT Asuransi Harta Aman
Pratama Tbk 99.769.776.000 99.769.776.000 Pratama Tbk
PT Asuransi Umum Mega 1.179.618.098.378 825.864.928.927 PT Asuransi Umum Mega
PT Sompo Insurance Indonesia 196.419.038.565 385.000.042.855 PT Sompo Insurance Indonesia
PT Asuransi Raksa Pratikara 2.447.287.500 3.242.840.000 PT Asuransi Raksa Pratikara
Total 1.478.254.200.443 1.313.877.587.782 Total
Manajemen berpendapat bahwa nilai Management believes that the insurance coverage
pertanggungan asuransi aset tetap tersebut cukup amount for property and equipment is adequate to
untuk menutup kemungkinan kerugian atas aset cover all possible losses.
yang dipertanggungkan.
Pada 31 Maret 2024 tidak terdapat penggantian dari In March 31, 2024, there is no claim from
penggantian asuransi. Pada 31 Maret 2023, terdapat insurance companies. In March 31, 2023, there is
sebanyak satu unit kendaraan yang sedang disewa one units of vehicles leased to the customer, were
oleh pelanggan mengalami kecelakaan yang in accident which caused the vehicle to become
menyebabkan kendaraan rusak total dan tidak dapat totally broken and cannot be repaired. For these
diperbaiki. Atas kejadian tersebut,Perusahaan telah accidents, the Company had received claim
mendapatkan penggantian dari perusahaan asuransi payment from insurance companies, PT Tokyo
PT Tokyo Marine pada 31 Maret 2023 dengan Marine in March 31, 2023 with details of
rincian perhitungan sebagai berikut: calculation as follows:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Penerimaan klaim asuransi - 1.647.389.584 Proceed from insurance claim
Nilai tercatat kendaraan - (1.476.050.000) Carrying amount of vehicles
Rugi dari klaim asuransi - 171.339.584 Loss from insurance claim
125
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP – NETO (Lanjutan) 11. PROPERTY AND EQUIPMENT – NET
(Continued)
Pada tanggal 31 Maret 2024 dan 31 Desember As at March 31, 2024 and December 31, 2023 the
2023, Grup memiliki 4 (empat) bidang tanah yang Group owned 4 (four) parcels of land located in
terletak di Palembang, Tangerang dan Surabaya Palembang, Tangerang and Surabaya with “Hak-
dengan hak legal berupa sertifikat Hak-Guna Guna Bangunan” (HGB) certificates which have
Bangunan (HGB) yang berjangka waktu 30 (tiga useful lives of 30 (thirty) years and will mature on
puluh) tahun yang akan jatuh tempo antara tahun years between 2041 - 2051.
2041 - 2051.
Manajemen berpendapat tidak terdapat masalah Management believes there is no problem with
dengan perpanjangan HGB, karena seluruh tanah extension of HGB, since all the land were acquired
diperoleh secara sah dan didukung dengan bukti legally and supported by sufficient evidence of
kepemilikan yang memadai. ownership.
Aset tetap Grup, yaitu dua bidang tanah seluas Property and equipment of the Group, consisting of
1.942 dan 6.590 meter persegi dengan SHGB No. two parcels of land of 1,942 and 6,590 square meters
834, 835, 836, 01040, 01041, 01042, 1599, 1600 with SHGB Nos. 834, 835, 836, 01040, 01041, 01042,
dan 1601 yang berlokasi di Jalan Lengkong 1599, 1600 and 1601 located in Jalan Lengkong
Gudang Timur, Serpong, Tangerang Selatan, Gudang Timur, Serpong, Tangerang Selatan, Banten,
Banten, sebidang tanah seluas 552 meter persegi a parcel of land of 552 square meters with SHGB No.
dengan SHGB No. 3050 yang berlokasi di 3050 located in Sukolilo, Surabaya, East Java, and a
Sukolilo, Surabaya, Jawa Timur, dan sebidang parcels of land of 1,920 square meters with SHGB
tanah seluas 1.920 meter persegi dengan SHGB No. 8446 which located in Talang Kelapa,
No. 8446 yang terletak di Talang Kelapa, Palembang, South Sumatra, are pledged as collateral
Palembang, Sumatra Selatan, digunakan sebagai for bank loan (Note 12).
jaminan utang bank (Catatan 12).
Aset tetap Grup, yaitu beberapa kendaraan sewa Property and equipment of the Group, consisting of
dan kendaraan kantor, digunakan sebagai jaminan several leased and office vehicles are used as
atas liabilitas sewa kepada pihak ketiga dan pihak collateral for lease liabilities due to third parties
berelasi (Catatan 38). and related party (Note 38).
Manajemen berpendapat bahwa tidak terdapat Management believes that there are no events or
kejadian atau perubahan keadaan yang changes in circumstances which may indicate
mengindikasikan penurunan nilai atas aset tetap impairment in value of property and equipment as
pada tanggal 31 Maret 2024 dan 31 December at March 31, 2024 and December 31, 2023.
2023.
Aset dalam pembangunan Construction in progress
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
(MTWI) (MTWI)
Aset dalam penyelesaian Grup untuk yang berakhir The Group's assets under construction as at March
pada tanggal 31 Maret 2024 merupakan renovasi 31, 2024 are renovations of head office and Jember
kantor pusat dan kantor cabang Jember. Pada branches. As at March 31, 2024, the percentage of
tanggal 31 Maret 2024, persentase aset dalam completion of the aforesaid construction in
penyelesaian tersebut diperkirakan sebesar 90%. progress is approximately 80%.
126
Page 131
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP – NETO (Lanjutan) 11. PROPERTY AND EQUIPMENT – NET
(Continued)
PT Sweet Green Indonesia (SGI) PT Sweet Green Indonesia (SGI)
Aset dalam penyelesaian pada tanggal Construction in progress as at March 31, 2024
31 Maret 2024 merupakan pembangunan represents construction of greenhouse located in
greenhouse yang berada di Cijunti, Purwakarta, Cijunti, Purwakarta, West Java. As at March 31,
Jawa Barat. Pada tanggal 31 Maret 2024 , 2024, the percentage of completion of the aforesaid
persentase aset dalam penyelesaian tersebut construction in progress is 75%, respectively. The
diperkirakan sebesar 75%. Penyelesaian aset dalam construction in progress will be completed in
pembangunan tersebut diperkirakan akan selesai December 2024.
pada Desember 2024.
12. UTANG BANK 12. BANK LOANS
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 326.563.722.915 302.007.704.996 (Persero) Tbk
PT Bank Victoria PT Bank Victoria
International Tbk 157.019.190.053 148.106.679.853 International Tbk
PT Bank Victoria Syariah 25.000.000.000 25.000.000.000 PT Bank Victoria Syariah
PT Bank Central Asia Tbk 14.030.920.000 - PT Bank Central Asia Tbk
PT Bank Woori Tbk 26.859.788.696 28.714.238.321 PT Bank Woori Tbk
Total 549.473.621.664 503.828.623.170 Total
PT Bank Victoria International Syariah PT Bank Victoria Syariah
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Berdasarkan Surat Pemberitahuan Persetujuan Based on Notification Letter of Financing
Pembiayaan No. 212/DKJP/XI/2019 tanggal Facilities Approval No. 212/DKJP/XI/2019, dated
12 November 2019 dari Victoria Syariah, Grup November 12, 2019 from Victoria Syariah, the
memperoleh fasilitas kredit berupa PMK Group obtained a credit facility in the form of
Musyarakah (Revolving), yang peruntukannya Musharaka PMK (Revolving), the designation of
adalah sebagai modal kerja Grup sebesar which was as working capital, amounting to Rp
Rp 25.000.000.000, dengan jangka waktu pinjaman 25,000,000,000, with a loan period of 12 months
selama 12 bulan dan bagi hasil sebesar 11% efektif and profit sharing of 11% effective per year with
per tahun dengan porsi syirkah sebesar 9,09% bank syirkah portion of 9.09% of bank and 90.91% of
dan 90,91% nasabah. customers.
Berdasarkan surat No. 574.DKJP/XI/2021 pada Based on letter No. 574.DKJP/XI/2021 dated
tanggal 11 November 2021, jangka waktu November 11, 2021, the financing period were
pembiayaan diperpanjang selama 12 bulan sejak extended for 12 months from November 21, 2021
tanggal 21 November 2021 sampai dengan tanggal until November 21, 2022.
21 November 2022.
127
Page 132
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG BANK (Lanjutan) 12. BANK LOANS (Continued)
PT Bank Victoria Syariah (Lanjutan) PT Bank Victoria Syariah (Continued)
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
(Lanjutan) (Continued)
Berdasarkan surat No. 530/DKJP/XI/2022 tanggal Based on letter No. 530/DKJP/XI/2022 dated
18 November 2022, jangka waktu pembiayaan November 18, 2022, the financing period were
diperpanjang selama 12 bulan sejak tanggal extended for 12 months from November 21, 2022
21 November 2022 sampai dengan tanggal until November 21, 2023, with profit sharing of
21 November 2023, dengan bagi hasil sebesar 7.75% per year.
7,75% per tahun.
Berdasarkan surat No. 361/DBIS/XI/2023 tanggal Based on letter No. 361/DBIS/XI/2023 dated
29 November 2023, jangka waktu pembiayaan November 29, 2023, the financing period were
diperpanjang selama 12 bulan sejak tanggal extended for 12 months from November 21, 2023
21 November 2023 sampai tanggal 21 November until November 21, 2024, with profit sharing of
2024, dengan bagi hasil sebesar 8,5% per tahun. 8.5% per year.
Fasilitas ini dijaminkan dengan sebagai berikut: This facility is secured as follows:
• Piutang usaha Grup sebesar 110% dari saldo • The Group‘s trade receivables amounting to
pinjaman terhutang; 110% of outstanding loan;
• Jaminan Grup dari PT Batavia Prosperindo • Corporate Guarantee from PT Batavia
Internasional Tbk pada tahun 2022 dan Prosperindo Internasional Tbk for 2022 and
PT Batavia Prosperindo Makmur pada tahun PT Batavia Prosperindo Makmur for 2021;
2021;
• Cross collateral guarantee dengan fasilitas • Cross collateral guarantee with the facility
yang Grup peroleh dari PT Bank Victoria that the Group obtained from PT Bank
International Tbk yaitu Sertifikat Hak-Guna Victoria International Tbk which is Building
Bangunan (SHGB) No. 00834, 00835, 00836, Rights Titles (SHGB) No. 00834, 00835,
01040, 01041, dan 01042 yang terletak di 00836, 01040, 01041, and 01042, located at
Jalan Lengkong Gudang Timur, Serpong, Jalan Lengkong Gudang Timur, Serpong,
Tangerang Selatan, Banten dan SHGB Tangerang Selatan, Banten, and SHGB
No. 3050, yang terletak di Sukolilo, No. 3050, which is located in Sukolilo,
Surabaya, Jawa Timur, milik Grup Surabaya, East Java, owned by the Group
(Catatan 19). (Note 19).
Tidak ada rasio bank covenant yang diatur dalam There were no bank covenants ratio stipulated in
perjanjian antara BPT dan Bank. the agreement between BPT and the Bank.
128
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG BANK (Lanjutan) 12. BANK LOANS (Continued)
PT Bank Victoria International Tbk PT Bank Victoria International Tbk
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Berdasarkan surat No. 818/OL/CCD- Based on letter No. 818/OL/CCD-VIC/XII/2018
VIC/XII/2018 tanggal 20 Desember 2018, Grup dated December 20, 2018, the Group obtained
memperoleh fasilitas pinjaman dari Victoria credit facilities from Victoria as follows:
berupa fasilitas sebagai berikut:
a. Fasilitas RKKK dengan jumlah pagu kredit a. RKKK facility with a credit limit amounting
sebesar Rp 1.000.000.000 untuk modal kerja to Rp 1,000,000,000 for the Group’s working
operasional Grup. Fasilitas kredit ini dikenai capital. This facility bears interest at
bunga sebesar 11,00% per tahun dan akan 11.00% per year and will be due on
berakhir pada tanggal 20 Desember 2019. December 20, 2019.
b. Fasilitas FLKK 1 dengan jumlah pagu kredit b. FLKK 1 facility with a credit limit amounting
sebesar Rp 15.000.000.000 untuk modal kerja to Rp 15,000,000,000 for the Group’s
operasional Grup. Fasilitas kredit ini dikenai working capital. This facility bears interest at
bunga sebesar 11,00% per tahun dan akan 11.00% per year and will be due on
berakhir pada tanggal 20 Desember 2022. December 20, 2022.
c. Fasilitas TLKK dengan jumlah pagu kredit c. TLKK facility with a credit limit amounting to
sebesar Rp 34.000.000.000 untuk mengambil Rp 34,000,000,000 to take over credit facility
alih fasilitas kredit dari PT Bank Central Asia from PT Bank Central Asia Tbk. This facility
Tbk. Fasilitas kredit ini dikenai bunga sebesar bears interest at 11.00% per year and will be
11,00% per tahun dan akan berakhir pada due on December 20, 2024.
tanggal 20 Desember 2024.
Berdasarkan surat No. 166/OL/CCD- Based on letter No. 166/OL/CCD-VIC/XII/2018
VIC/XII/2018 tanggal 4 Maret 2019, Grup dated March 4, 2019, the Group obtained
memperoleh penambahan fasilitas pinjaman dari additional credit facilities from Victoria as follows:
Victoria berupa fasilitas sebagai berikut:
a. Fasilitas RKKK mendapat penambahan a. RKKK facility obtained an increase of credit
jumlah pagu kredit menjadi sebesar limit become Rp 15,000,000,000 for the
Rp 15.000.000.000 untuk modal kerja Group’s working capital. This facility bears
operasional Grup. Fasilitas kredit ini dikenai interest at 11.00% per year and will be due
bunga sebesar 11,00% per tahun dan akan on December 21, 2019.
berakhir pada tanggal 21 Desember 2019.
b. Fasilitas FLKK 2 dengan jumlah pagu kredit b. FLKK 2 facility with a credit limit amounting
sebesar Rp 5.000.000.000 sebagai modal to Rp 5,000,000,000 for the Group’s working
kerja Grup. Fasilitas ini dikenai bunga capital. This facility bears interest at 11.00%
sebesar 11,00% per tahun dan akan berakhir per year and will be due on July 25, 2023.
pada tanggal 25 Juli 2023.
129
Page 134
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG BANK (Lanjutan) 12. BANK LOANS (Continued)
PT Bank Victoria International Tbk (Lanjutan) PT Bank Victoria International Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
(Lanjutan) (Continued)
Berdasarkan surat No. 534/OL/CCD-VIC/VII/2019 Based on letter No. 534/OL/CCD-VIC/VII/2019
tanggal 24 Juli 2019, Grup memperoleh fasilitas dated July 24, 2019, the Group obtained credit
pinjaman FLKK 3 dengan jumlah pagu kredit facility FLKK 3 with a credit limit amounting to
sebesar Rp 10.000.000.000 sebagai modal kerja Rp 10,000,000,000 for the Group’s working
Grup. Fasilitas ini dikenai bunga sebesar 11,00% capital. This facility bears interest at 11.00% per
per tahun dan akan berakhir pada tanggal year and will be due on April 4, 2023.
4 April 2023.
Berdasarkan surat No. 261/OL/CCD-VIC/IV/2020 Based on letter No. 261/OL/CCD-VIC/IV/2020
tanggal 23 April 2020, Victoria menyetujui untuk dated April 23, 2020, Victoria agreed to
merestrukturisasi fasilitas kredit yang telah restructuring of credit facility that already
diperoleh Grup sebagai berikut: obtained by the Group as follows:
a. Pemberian grace period selama 1 tahun untuk a. Granting a grace period of 1 year for the
fasilitas FLKK 1 dari tanggal 27 April 2020 FLKK 1 facility from April 27, 2020 until
hingga 25 Maret 2021. Fasilitas kredit March 25, 2021. This credit facility will be
ini akan jatuh tempo pada tanggal due on December 21, 2023.
21 Desember 2023.
b. Pemberian grace period selama 1 tahun untuk b. Granting a grace period of 1 year for the
fasilitas FLKK 2 dari tanggal 27 April 2020 FLKK 2 facility from April 27, 2020 until
hingga 25 Maret 2021. Fasilitas kredit ini March 25, 2021. This credit facility will be
akan jatuh tempo pada tanggal 6 Maret 2024. due on March 6, 2024.
c. Pemberian grace period selama 1 tahun untuk c. Granting a grace period of 1 year for the
fasilitas FLKK 3 dari tanggal 27 April 2020 FLKK 3 facility from April 27, 2020 until
hingga 25 Maret 2021. Fasilitas kredit ini March 25, 2021. This credit facility will be
akan jatuh tempo pada tanggal 25 Juli 2024. due on July 25, 2024.
d. Pemberian grace period selama 1 tahun untuk d. Granting a grace period of 1 year for the
fasilitas TLKK dari tanggal 27 April 2020 TLKK facility from April 27, 2020 until
hingga 25 Maret 2021. Fasilitas kredit ini March 25, 2021. This credit facility will be
akan jatuh tempo pada tanggal 25 Desember due on December 25, 2025.
2025.
Berdasarkan surat No. 022/OL/CCD-VIC/II/2021 Based on letter No. 022/OL/CCD-VIC/II/2021
tanggal 8 Februari 2021, Grup memperoleh fasilitas dated February 8, 2021, the Group obtained credit
pinjaman TLKK 2 dan 3 dengan jumlah pagu facility TLKK 2 and 3 with a credit limit for each
kredit masing-masing fasilitas sebesar facility amounting to Rp 50,000,000,000, for
Rp 50.000.000.000 sebagai pembiayaan pembelian financing the Group’s vehicle unit purchase. This
unit kendaraan Grup. Fasilitas ini dikenai bunga facility bears interest at 10.00% per year and will
sebesar 10,00% per tahun dan akan jatuh tempo be due in 48 months after disbursement.
dalam 48 bulan setelah penarikan.
130
Page 135
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG BANK (Lanjutan) 12. BANK LOANS (Continued)
PT Bank Victoria International Tbk (Lanjutan) PT Bank Victoria International Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Berdasarkan surat No. 067/SPK/CBG- Based on letter No. 067/SPK/CBG-VIC/VI/2022
VIC/VI/2022 tanggal 6 Juni 2022, yang telah dated June 6, 2022, through Notarial Deed No. 8
diaktakan dengan Akta Notaris No. 8 tanggal dated June 6, 2022 of Suwarni Sukiman, S.H.,
6 Juni 2022 dari Suwarni Sukiman, S.H., Notaris di Notary in Jakarta, all facilities obtained by the
Jakarta, seluruh fasilitas yang diperoleh Grup dari Group from Victoria bear interest at 7.50% per
Victoria dikenai suku bunga sebesar 7,50% per annum with additional loan facilities from Victoria
tahun dan Grup memperoleh penambahan fasilitas as follows:
pinjaman dari Victoria berupa fasilitas sebagai
berikut:
a. Fasilitas RKKK dengan jumlah pagu kredit a. RKKK facility with a credit limit amounting
sebesar Rp 20.000.000.000 untuk modal kerja to Rp 20,000,000,000 for the Group’s
operasional Grup. Fasilitas kredit ini berakhir working capital. This facility will be due on
pada tanggal 6 Juni 2023. Berdasarkan surat June 6, 2023. Based on letter
No. 336/SK/CBG/X/2023, fasilitas kredit No. 336/SK/CBG/X/2023, This credit facility
diperpanjang sampai dengan tanggal will be extended until June 6, 2024.
6 Juni 2024.
b. Fasilitas DLKK dengan jumlah pagu kredit b. DLKK facility with a credit limit amounting
sebesar Rp 20.000.000.000 sebagai modal to Rp 20,000,000,000 for the Group’s
kerja Grup. Fasilitas kredit ini berakhir pada working capital. This facility will be due on
tanggal 6 Juni 2023. Berdasarkan surat June 6, 2023. Based on letter
No. 336/SK/CBG/X/2023, fasilitas kredit No. 336/SK/CBG/X/2023, This credit facility
diperpanjang sampai dengan tanggal will be extended until June 6, 2024.
6 Juni 2024.
Berdasarkan surat No. 336/SK/CBG/X/2023 Based on letter No. 336/SK/CBG/X/2023 dated June
tanggal 6 Juni 2023, yang telah diaktakan dengan 6, 2023, through Notarial Deed No. 8 dated
Akta Notaris No. 8 tanggal 6 Juni 2022 dari June 6, 2022 of Suwarni Sukiman, S.H., Notary in
Suwarni Sukiman, S.H., Notaris di Jakarta, seluruh Jakarta, all facilities obtained by the Group from
fasilitas yang diperoleh Grup dari Victoria dikenai Victoria bear interest at 7.50% per annum with
suku bunga sebesar 7,50% per tahun dan Grup additional loan facilities from Victoria as follows:
memperoleh penambahan fasilitas pinjaman dari
Victoria berupa fasilitas sebagai berikut:
a. Fasilitas RKKK dengan jumlah pagu kredit a. RKKK facility with a credit limit amounting to
sebesar Rp 20.000.000.000 untuk modal Rp 20,000,000,000 for the Group’s working
kerja operasional Grup. Fasilitas kredit capital. This facility will be due on June 6,
berakhir pada tanggal 6 Juni 2024. 2023. This credit facility will be due in June 6,
2024.
b. Fasilitas DLKK dengan jumlah pagu kredit b. DLKK facility with a credit limit amounting to
sebesar Rp 20.000.000.000 sebagai modal Rp 20,000,000,000 for the Group’s working
kerja Grup. Fasilitas kredit ini berakhir pada capital. This facility will be due on June 6,
tanggal 6 Juni 2023. Fasilitas kredit berakhir 2023. This credit facility will be due in June 6,
pada tanggal 6 Juni 2024. 2024.
131
Page 136
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG BANK (Lanjutan) 12. BANK LOANS (Continued)
PT Bank Victoria International Tbk (Lanjutan) PT Bank Victoria International Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
(Lanjutan) (Continued)
Fasilitas-fasilitas tersebut dijaminkan dengan These facilities are secured by SHGB No. 00834,
SHGB No. 00834, 00835, 00836, 01040, 01041, 00835, 00836, 0001040, 01041, and 01042 which
dan 01042 yang terletak di Jalan Lengkong located at Jalan Lengkong Gudang Timur, Serpong,
Gudang Timur, Serpong, Tangerang Selatan, Tangerang Selatan, Banten, SHGB No. 3050, which
Banten, SHGB No. 3050, yang terletak di located in Sukolilo, Surabaya, East Java, and
Sukolilo, Surabaya, Jawa Timur, dan SHGB SHGB No. 8446 which located in Talang Kelapa,
No.8446 yang terletak di Talang Kelapa, Palembang, South Sumatra, owned by the Group,
Palembang, Sumatra Selatan, milik Grup, BPKB BPKB of financed vehicle, and Corporate
kendaraan yang dibiayai, dan Jaminan Grup dari Guarantee from PT Batavia Prosperindo
PT Batavia Prosperindo Internasional Tbk pada Internasional Tbk for 2023 and 2022.
tahun 2023 dan 2022.
Atas fasilitas-fasilitas pinjaman tersebut, Grup In accordance with these facilities, the Group,
tanpa persetujuan dari Victoria dilarang without Victoria’s approval, is prohibited from
melakukan hal-hal berikut: doing the following:
• menggunakan fasilitas kredit yang diterima • use credit facility for different purposes
selain dari tujuan dan keperluan yang telah other than what have been agreed upon;
disepakati;
• melakukan penggabungan, akuisisi, dan • perform merger, acquisition, and sale or
penjualan atau pemindahtanganan hak atas transfer the Group’s right of wealth.
kekayaan Grup. Penjualan/pelepasan Sales/disposal excluded for the Group’s
dikecualikan untuk kegiatan usaha rutin Grup routine business activities (vehicle
(peremajaan kendaraan); rejuvenation);
• mengubah Anggaran Dasar Grup; • amend the Group’s Articles of Association;
• mengikatkan diri sebagai penjamin (Jaminan • bind itself as guarantor (Corporate
Grup) kepada pihak lain; Guarantee) to other parties;
• melakukan pelunasan pinjaman pemegang • settle due to shareholders or related parties;
saham atau pihak berelasi;
• membagikan dividen selama jangka waktu • distribute dividends within facility period;
fasilitas;
• memperoleh pinjaman kredit baru dari pihak • obtain new credit facility from other parties
lain, kecuali untuk transaksi dagang yang except for ordinary trade transactions or
lazim atau pinjaman subordinasi dari subordinated loans from shareholders;
pemegang saham;
• melakukan perluasan atau penyempitan • make a business expansion or regression that
usaha yang dapat mempengaruhi may affect the return of the amount owed to
pengembalian jumlah utang kepada Victoria; Victoria;
• melakukan investasi lainnya yang tidak • make other investments which are not in
mempunyai hubungan dengan usaha yang conformity with the Group’s business, except
dijalankan Grup, kecuali investasi lainnya the other investments which already exist;
yang telah ada saat ini;
• mengajukan permohonan pailit atau • submit a bankruptcy or delay the debt
penundaan pembayaran utang; payment;
132
Page 137
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG BANK (Lanjutan) 12. BANK LOANS (Continued)
PT Bank Victoria International Tbk (Lanjutan) PT Bank Victoria International Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
(Lanjutan) (Continued)
Atas fasilitas-fasilitas pinjaman tersebut, Grup In accordance with these facilities, the Group,
tanpa persetujuan dari Victoria dilarang without Victoria’s approval, is prohibited from
melakukan hal-hal berikut: (lanjutan) doing the following: (continued)
• mengalihkan sebagian atau seluruh • transfer some or all the Group’s
hak/kewajiban Grup sesuai perjanjian kredit rights/obligations according to the
kepada pihak lain; agreement;
• memberikan pinjaman kepada pihak lain. • provide loans to other parties.
Tidak ada rasio bank covenant yang diatur dalam There were no bank covenants ratio stipulated in
perjanjian antara BPT dan Bank. the agreement between BPT and the Bank.
PT Sweet Greens Indonesia (SGI) PT Sweet Greens Indonesia (SGI)
Berdasarkan surat No.025/BVIC- Based on letter No.025/BVIC-SME/OL/BIP/XII/21
SME/OL/BIP/XII/21 tanggal 24 Desember 2021 dated 24 December 2021, which was last amended
yang terakhir diubah dengan surat by letter No.028/BVIC-SME/OL/BIP/IX/23 dated
No.028/BVIC-SME/OL/BIP/IX/23 tanggal September 11 2023, the Company obtained a loan
11 September 2023, Perusahaan memperoleh facility from Victoria in the form of the following
fasilitas pinjaman dari Victoria berupa fasilitas facilities:
sebagai berikut:
a. Fasilitas PRK dengan jumlah pagu kredit a. PRK facility with a credit limit amounting to
sebesar Rp 3.000.000.000 untuk modal kerja Rp 1,000,000,000 for the Company’s working
operasional Perusahaan. Fasilitas kredit ini capital. This facility bears interest at 10.00%
dikenai bunga sebesar 10,00% per tahun dan per year and will be due on March 21, 2024.
akan berakhir pada tanggal 21 Maret 2024.
b. Fasilitas Term Loan 01 dengan jumlah pagu b. Term Loan 01 facility with a credit limit
kredit sebesar Rp 3.000.000.000 untuk amounting to Rp 3,000,000,000 for the
pembangunan green house. Fasilitas kredit ini construction of a green house. This facility
dikenai bunga sebesar 10,00% per tahun dan bears interest at 10.00% per year and will be
akan berakhir pada tanggal 21 Maret 2027. due on March 21, 2027.
c. Fasilitas Term Loan 02 dengan jumlah pagu c. Term Loan 02 facility with a credit limit
kredit sebesar Rp 8.000.000.000 untuk amounting to Rp 8,000,000,000 for the 2nd
pembangunan green house tahap ke-2. phase construction of a green house. This
Fasilitas kredit ini dikenai bunga sebesar facility bears interest at 10.00% per year and
10,00% per tahun dan akan berakhir pada will be due on December 15, 2027.
tanggal 15 Desember 2027.
133
Page 138
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG BANK (Lanjutan) 12. BANK LOANS (Continued)
PT Bank Victoria International Tbk (Lanjutan) PT Bank Victoria International Tbk (Continued)
PT Sweet Greens Indonesia (SGI) (Lanjutan) PT Sweet Greens Indonesia (SGI) (Continued)
d. Fasilitas Term Loan 03 dengan jumlah pagu d. Term Loan 03 facility with a credit limit
kredit sebesar Rp 25.000.000.000 untuk amounting to Rp 25,000,000,000 for the 6 th
pembangunan green house tahap ke-6 dan phase construction of a green house and
water treatment plant (WTP) – central water treatment plant (WTP) – central
support system (WTP-CSS). Fasilitas kredit support system (WTP-CSS). This facility
ini dikenai bunga sebesar 10,00% per tahun bears interest at 10.00% per year and will be
dan akan berakhir pada tanggal due on March 20, 2028.
20 Maret 2028.
e. Fasilitas Term Loan 04 dengan jumlah pagu e. Term Loan 04 facility with a credit limit
kredit sebesar Rp 30.000.000.000 untuk amounting to Rp 30,000,000,000 for the 3 th
pembangunan green house tahap ke-03 dan and 6th phase construction of a green house.
Tahap 06. Fasilitas kredit ini dikenai bunga This facility bears interest at 10.,25% per
sebesar 10,25% per tahun dan akan berakhir year and will be due on March 11, 2029.
pada tanggal 11 Maret 2029.
Fasilitas-fasilitas tersebut dijaminkan dengan These facilities are secured by SHGB No. 00055
SHGB No. 00055 dan 00056 yang berlokasi di and 00056 which located in Cijunti, Purwakarta,
Cijunti, Purwakarta, Jawa Barat, sebidang tanah West Java, a plot of land measuring 20,535 square
seluas 20.535 meter persegi dengan SHGB meters with SHGB number 00057 located in
No. 00057 yang berlokasi di Cijunti, Purwakarta, Cijunti, Purwakarta, West Java, and a plot of land
Jawa Barat, dan sebidang tanah seluas 3,7 sampai measuring 3.7 to 3.9 Ha with deed of release of
dengan 3,9 Ha dengan akta pelepasan hak rights No. 07,08,09,10,11,12,13,14,15,16,17,18,19,
No. 07,08,09,10,11,12,13,14,15,16,17,18,19,20, 20, and 21 dated 9 March 2023 located in Cijunti,
dan 21 tanggal 9 Maret 2023 yang terletak di Purwakarta, West Java.
Cijunti, Purwakarta, Jawa Barat.
Atas fasilitas-fasilitas pinjaman tersebut, In accordance with these facilities, the Company,
Perusahaan tanpa persetujuan dari Victoria dilarang without Victoria’s approval, is prohibited from
melakukan hal-hal berikut: doing the following:
• menggunakan fasilitas kredit yang diterima • use credit facility for different purposes other
selain dari tujuan dan keperluan yang telah than what have been agreed upon;
disepakati;
• melakukan penggabungan, akuisisi, dan • perform merger, acquisition, and sale or
penjualan atau pemindahtanganan hak atas transfer the Company’s right of wealth.
kekayaan Perusahaan. Penjualan/pelepasan Sales/disposal excluded for the Company’s
dikecualikan untuk kegiatan usaha rutin routine business activities (vehicle
Perusahaan (peremajaan kendaraan); rejuvenation);
• mengubah Anggaran Dasar Perusahaan; • amend the Company’s Articles of
Association;
• mengikatkan diri sebagai penjamin (Jaminan • bind itself as guarantor (Corporate
Perusahaan) kepada pihak lain; Guarantee) to other parties;
• melakukan pelunasan pinjaman pemegang • settle due to shareholders or related parties;
saham atau pihak berelasi;
134
Page 139
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG BANK (Lanjutan) 12. BANK LOANS (Continued)
PT Bank Victoria International Tbk (Lanjutan) PT Bank Victoria International Tbk (Continued)
PT Sweet Greens Indonesia (SGI) (Lanjutan) PT Sweet Greens Indonesia (SGI) (Continued)
• membagikan dividen selama jangka waktu • distribute dividends within facility period;
fasilitas;
• memperoleh pinjaman kredit baru dari pihak • obtain new credit facility from other parties
lain, kecuali untuk transaksi dagang yang except for ordinary trade transactions or
lazim atau pinjaman subordinasi dari subordinated loans from shareholders;
pemegang saham;
• melakukan perluasan atau penyempitan usaha • make a business expansion or regression that
yang dapat mempengaruhi pengembalian may affect the return of the amount owed to
jumlah utang kepada Victoria; Victoria;
• melakukan investasi lainnya yang tidak • make other investments which are not in
mempunyai hubungan dengan usaha yang conformity with the Company’s business,
dijalankan Perusahaan, kecuali investasi except the other investments which already
lainnya yang telah ada saat ini; exist;
• mengajukan permohonan pailit atau • submit a bankruptcy or delay the debt
penundaan pembayaran utang; payment;
• mengalihkan sebagian atau seluruh • transfer some or all the Company’s
hak/kewajiban Perusahaan sesuai perjanjian rights/obligations according to the
kredit kepada pihak lain; agreement;
• memberikan pinjaman kepada pihak lain. • provide loans to other parties.
Tidak ada rasio bank covenant yang diatur dalam There were no bank covenants ratio stipulated in
perjanjian antara SGI dan Bank. the agreement between SGI and the Bank.
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Pada tanggal 25 Juli 2022, berdasarkan Akta On July 25, 2022, based on the Deed of Investment
Perjanjian Kredit Investasi No. 70 Tanggal Credit Agreement No. 70 dated July 25, 2022 of
25 Juli 2022 dari Muhammad Hanafi, S.H., Notaris Muhammad Hanafi S.H., Notary in Jakarta, the
di Jakarta, Grup telah menerima Fasilitas Kredit Group has received an Investment Credit Facility
Investasi dari PT Bank Mandiri (Persero) Tbk from PT Bank Mandiri (Persero) Tbk with a total
dengan jumlah fasilitas sebesar facility of Rp 185,000,000,000 (non revolving), for
Rp 185.000.000.000 (non revolving), untuk the purchase of a new vehicle, bear interest at
pembelian kendaraan baru, dengan suku bunga 8.25% per year with maximum loan term 60 months
8,25% per tahun dan jangka waktu pinjaman
maksimal selama 60 bulan.
Fasilitas-fasilitas tersebut dijaminkan dengan These facilities are secured by SHGB Nos. 1599,
SHGB No. 1599, 1600 dan 1601 yang terletak di 1600 and 1601 which located at Jalan Lengkong
Jalan Lengkong Gudang Timur, Serpong, Gudang Timur, Serpong, Tangerang Selatan,
Tangerang Selatan, Banten, milik Grup, dan Banten, owned by the Group, and financed vehicle.
kendaraan yang dibiayai
135
Page 140
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG BANK (Lanjutan) 12. BANK LOANS (Continued)
PT Bank Mandiri (Persero) Tbk (Lanjutan) PT Bank Mandiri (Persero) Tbk (Continued)
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
(Lanjutan) (Continued)
Atas fasilitas-fasilitas pinjaman tersebut, Grup In accordance with these facilities, the Group,
tanpa persetujuan dari Mandiri dilarang melakukan without Mandiri’s approval, is prohibited from
hal-hal berikut: doing the following:
• melakukan penggabungan, akuisisi, atau • perform merger, acquisition, or change
mengubah permodalan serta komposisi capital or composition of shareholders except
pemegang saham kecuali Batavia Prosperindo Batavia Prosperindo Group still as majority
Grup masih memegang saham mayoritas; shareholder;
• mengikatkan diri sebagai penjamin atau • bind itself as guarantor or pledge assets to
menjaminkan harta kepada pihak lain other parties;
• membagikan dividen • distribute dividends;
• mengalihkan hak dan kewajiban yang timbul • transfer the rights and obligations arising in
berkaitan dengan fasilitas kredit connection with the credit facility;
• menjual aset kecuali sesuai dengan bidang • selling assets except in accordance with the
usaha Grup; Group's line of business;
• memindahtangankan aset jaminan kecuali • transferring collateral assets except in
sesuai dengan bidang usaha Grup; accordance with the Group's line of business;
• membuat perjanjian lain yang bertentangan • make other agreements that conflict with
dengan perjanjian kredit; credit agreements;
PT Bank Woori Saudara Indonesia 1906 Tbk PT Bank Woori Saudara Indonesia 1906 Tbk
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Pada tanggal 8 Agustus 2023, berdasarkan On August 8, 2023, based on Credit Agreements
Perjanjian Kredit No.12/PK/KPKB- No.12/PK/KPKB-AMP/VIII/2023, No.19/PK/KPKB-
AMP/VIII/2023, No.19/PK/KPKB- ENG/VIII/2023 and No. 13/PK/KPKB-
ENG/VIII/2023 dan No. 13/PK/KPKB- BGR/VIII/2023 dated August 8, 2023 respectively,
BGR/VIII/2023 masing-masing tanggal the Company has received an Investment Credit
8 Agustus 2023, Perusahaan telah menerima Facility from PT Bank Woori Saudara Indonesia
Fasilitas Kredit Investasi dari PT Bank Woori 1906 Tbk with a total facility of RP30,000,000,000
Saudara Indonesia 1906 Tbk dengan jumlah (non revolving), for the purchase of new vehicles,
fasilitas sebesar Rp 30.000.000.000 (non with an interest rate of 6.60% - 7.03% per annum
revolving), untuk pembelian kendaraan baru, and a loan term of 36 months and 48 months.
dengan suku bunga 6,60% - 7,03% per tahun dan
jangka waktu pinjaman 36 bulan dan 48 bulan.
Fasilitas-fasilitas tersebut dijaminkan dengan These facilities are guaranteed by the Motor
Buku Pemilik Kendaran Bermotor (BPKB) Vehicle Owner's Book (BPKB) of passenger
Kendaraan penumpang yang terdaftar atas nama vehicles registered under the name of PT Batavia
PT Batavia Prosperindo Trans, Tbk.. Prosperindo Trans, Tbk..
136
Page 141
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG BANK (Lanjutan) 12. BANK LOANS (Continued)
PT Bank Woori Saudara Indonesia 1906 Tbk PT Bank Woori Saudara Indonesia 1906 Tbk
(Lanjutan) (Continued)
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
Atas fasilitas-fasilitas pinjaman tersebut, Grup In accordance with these facilities, the Group,
tanpa persetujuan dari PT Bank Woori Saudara without PT Bank Woori Saudara Indonesia 1906
Indonesia 1906 Tbk, dilarang melakukan hal-hal Tbk.‘s approval, is prohibited from doing the
berikut: following:
• Melakukan kegiatan usaha selain yang • Conduct business activities other than those
disebutkan dalam anggaran dasar Perseroan. mentioned in the Company's articles of
association.
• Mengajukan permohonan pernyataan pailit • Apply for bankruptcy declaration to the
kepada Pengadilan Niaga untuk menyatakan Commercial Court to declare bankruptcy of
pailit dari debitur sendiri. the debtor himself.
Pada tanggal 5 Oktober 2023, berdasarkan Akta On October 5, 2023, based on the Deed of
Perjanjian Kredit Investasi No. 5 Tanggal Investment Credit Agreement No. 5 dated October
5 Oktober 2023 dari Notaris Muhammad Hanafi, 5, 2023 from Notary Muhammad Hanafi, SH.
SH. Notaris di Jakarta, Grup telah menerima Notary in Jakarta, the Group has received an
Fasilitas Kredit Investasi dari PT Bank Mandiri Investment Credit Facility from PT Bank Mandiri
(Persero) Tbk dengan jumlah fasilitas sebesar (Persero) Tbk with a total facility of
Rp 235.000.000.000 (non revolving), untuk IDR 235,000,000,000 (non revolving), for the
pembelian kendaraan baru, dengan suku bunga purchase of new vehicles, with an interest rate of
8,00% selama empat tahun kemudian suku bunga 8.00% for four years then a floating interest rate
floating mulai tahun kelima dan jangka waktu starting from the fifth year and a maximum loan
pinjaman maksimal selama 72 bulan sampai period of 72 months until October 4, 2029.
dengan 4 Oktober 2029.
Fasilitas-fasilitas tersebut dijaminkan dengan: These facilities are secured by:
• SHGB No. 1599, 1600 dan 1601 yang • SHGB No. 1599, 1600 and 1601 located at
terletak di Jalan Lengkong Gudang Timur, Jalan Lengkong Gudang Timur, Serpong,
Serpong, Tangerang Selatan, Banten, milik South Tangerang, Banten, belongs to the
Grup, dan kendaraan yang dibiayai Group, and vehicles financed (Note 19); and
(Catatan 19); dan
• Ikatan fidusia atas kendaraan yang kendaraan • Fiduciary bond on the vehicle to be financed
yang akan dibiayai sebesar harga kendaraan at the price of the on-the-road vehicle or a
on-the-road atau minimal sebesar 125% dari minimum of 125% of the Credit facility limit.
limit fasilitas Kredit.
Atas fasilitas-fasilitas pinjaman tersebut, Grup In accordance with these facilities, the Group,
tanpa persetujuan dari Mandiri dilarang melakukan without Mandiri’s approval, is prohibited from
hal-hal berikut: doing the following:
137
Page 142
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG BANK (Lanjutan) 12. BANK LOANS (Continued)
PT Bank Woori Saudara Indonesia 1906 Tbk PT Bank Woori Saudara Indonesia 1906 Tbk
(Lanjutan) (Continued)
PT Batavia Prosperindo Trans Tbk (BPT) PT Batavia Prosperindo Trans Tbk (BPT)
(Lanjutan) (Continued)
• melakukan penggabungan, akuisisi, atau • perform merger, acquisition, or change
mengubah permodalan serta komposisi capital or composition of shareholders except
pemegang saham kecuali Batavia Prosperindo Batavia Prosperindo Group still as majority
Grup masih memegang saham mayoritas; shareholder;
• mengikatkan diri sebagai penjamin atau • bind itself as guarantor or pledge assets to
menjaminkan harta kepada pihak lain other parties;
• membagikan dividen dengan catatan • distribute dividends with a record of
melaporkan kepada PT Bank Mandiri reporting to PT Bank Mandiri (Persero) Tbk
(Persero) Tbk paling lambat satu bulan sejak no later than one month from the GMS on the
RUPS atas pembagian dividen tersebut. distribution of dividends.
• mengalihkan hak dan kewajiban yang timbul • transfer the rights and obligations arising in
berkaitan dengan fasilitas kredit connection with the credit facility;
• menjual aset kecuali sesuai dengan bidang • selling assets except in accordance with the
usaha Grup; Group's line of business;
• Mengalihkan/menyerahkan kepada pihak • Transfer/transfer to other parties, in part or
lain, sebagian atau seluruhnya atas hak dan in whole the rights and obligations arising in
kewajiban yang timbul berkaitan dengan connection with the credit facility.
fasilitas kredit.
• Memindah tangankan aset jaminan kecuali • transferring collateral assets except in
sesuai dengan bidang usaha Grup; accordance with the Group's line of business;
• membuat perjanjian lain yang bertentangan • make other agreements that conflict with
dengan perjanjian kredit; credit agreements;
Selama kredit belum lunas, PT Batavia As long as the credit has not been paid off, PT
Prosperindo Trans Tbk wajib untuk memenuhi Batavia Prosperindo Trans Tbk obliged to fulfill
financial covenant sebagai berikut: the financial covenant as follow:
• DER maksimal 400% • Maximum DER is 400%
• EBITDA per interest minimal 1,2x • Minimum EBITDA per interest is 1.2x
• Ekuitas positif sepanjang masa kredit • Positive equity throughout the credit period
Eksposur maksimum terhadap risiko likuiditas The maximum exposure to liquidity risk at the end
pada akhir periode pelaporan adalah senilai jumlah of the reporting date is the carrying value of each
tercatat dari setiap kelas utang bank sebagaimana class of bank loan disclosed in Note 43.
yang dijabarkan pada Catatan 43.
138
Page 143
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. UTANG KLAIM 13. CLAIMS PAYABLES
Akun ini merupakan saldo utang klaim kepada This account represents claim liabilities to
bengkel dan pemegang polis yang telah disetujui workshop and policyholders that have been
pembayarannya dengan rincian sebagai berikut: approved for payment with details as follows:
a. Berdasarkan tertanggung a. By policyholder
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
PT Indonesia Epson Industry 2.362.030.204 12.767.472.594 PT Indonesia Epson Industry
Manufacturing Indonesia 1.639.798.887 1.159.824.550 Manufacturing Indonesia
PT Krakatau Sarana Properti 1.494.195.770 2.351.945.499 PT Krakatau Sarana Properti
Australia Indonesia Partnership Australia Indonesia Partnership
Towards an Inclusive Society 1.076.496.689 767.512.227 Towards an Inclusive Society
PT Mulia Intanlestari 930.882.183 971.731.469 PT Mulia Intanlestari
PT Altrak 1978 902.721.487 1.516.203.735 PT Altrak 1978
PT Minamas Plantation Group 828.657.507 1.239.061.316 PT Minamas Plantation Group
PT Lautan Otsuka Chemical 750.664.166 915.028.807 PT Lautan Otsuka Chemical
PT Ceria Utama Abadi 723.795.060 1.515.143.491 PT Ceria Utama Abadi
PT Pertamina Training PT Pertamina Training
Consultant 748.559.625 1.341.986.243 Consultant
PT Genting Plantations Nusantara 653.564.693 754.075.770 PT Genting Plantations Nusantara
Toko Erica 554.319.605 375.099.471 Toko Erica
PT Metropolitan Televisindo 528.366.079 1.008.099.542 PT Metropolitan Televisindo
PT Tunggal 328.656.485 653.354.493 PT Tunggal
PT Elnusa Trans Samudra 351.387.113 623.411.674 PT Elnusa Trans Samudra
PT Graha Bumi Hijau 318.003.163 470.768.291 PT Graha Bumi Hijau
PT Berguna Satu Persada 469.604.913 447.104.299 PT Berguna Satu Persada
PT Berca Mandiri Perkasa 306.266.499 445.674.462 PT Berca Mandiri Perkasa
PT Bawana 324.810.538 389.838.422 PT Bawana
PT NPS Energy Indonesia 310.447.848 - PT NPS Energy Indonesia
PT Victoria Insurance Tbk - 12.603.710.318 PT Victoria Insurance Tbk
PT Bolltech Device PT Bolltech Device
Protection Indonesia - 3.493.164.275 Protection Indonesia
PT Patra Drilling Contractor - 2.861.165.523 PT Patra Drilling Contractor
PT Inconis Nusa Jaya - 1.504.937.527 PT Inconis Nusa Jaya
Lain-lain (dibawah Rp 700 juta) 15.538.165.091 18.491.220.886 Others (below Rp700 million)
Total 31.141.393.605 68.667.534.884 Total
139
Page 144
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. UTANG KLAIM (Lanjutan) 13. CLAIMS PAYABLES (Continued)
b. Berdasarkan umur b. By age category
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Pihak ketiga Third Parties
Belum jatuh tempo 3.556.696.374 6.537.452.435 Not yet due
Telah jatuh tempo: Overdue:
1 - 30 hari 5.514.012.479 9.457.586.768 1 - 30 days
31 - 60 hari 5.466.584.170 7.877.297.147 31 - 60 days
Lebih dari 60 hari 16.604.100.582 44.795.198.534 More than 60 days
Total 31.141.393.605 68.667.534.884 Total
c. Berdasarkan mata uang c. By currency
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Rupiah 29.361.587.618 67.866.910.296 Rupiah
Dolar Amerika Serikat 1.756.416.871 764.949.719 United States Dollar
Euro 22.639.134 - Euro
Dolar Singapura 749.982 35.674.869 Singapore Dollar
Total 31.141.393.605 68.667.534.884 Total
d. Berdasarkan jenis asuransi d. By type of insurance
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Kesehatan 27.744.145.459 62.493.913.599 Health
Kendaraan bermotor 608.561.595 1.026.908.330 Motor vehicles
Pengangkutan 235.899.200 690.860.314 Cargo
Kebakaran 1.748.536.487 302.640.804 Fire
Kecelakaan 91.136.853 95.720.186 Accident
Rangka kapal 370.923.664 64.289.348 Marine hull
Lain-lain 342.190.347 3.993.202.303 Others
Total 31.141.393.605 68.667.534.884 Total
Eksposur maksimum terhadap risiko likuiditas The maximum exposure to liquidity risk at the end
pada akhir periode pelaporan adalah senilai jumlah of the reporting date is the carrying value of each
tercatat dari setiap kelas utang klaim sebagaimana class of claims payable disclosed in Note 43.
yang dijabarkan pada Catatan 43.
140
Page 145
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. ESTIMASI KLAIM RETENSI SENDIRI 14. ESTIMATED OWN RETENTION CLAIMS
Terdiri atas: This account consists of:
31 Maret/ March 31, 2024 (Tidak Diaudit/ Unaudited)
Bruto/ Reasuransi/ Neto/
Gross Reinsurance Net
Kebakaran 380.323.142.447 (362.338.311.093) 17.984.831.354 Fire
Kendaraan bermotor 15.864.280.855 (72.517.749) 15.791.763.106 Motor vehicles
Kesehatan 24.387.118.776 (22.491.835.171) 1.895.283.605 Health
Pengangkutan 23.945.157.603 (20.078.227.325) 3.866.930.278 Cargo
Rangka kapal 30.248.499.460 (25.129.412.472) 5.119.086.988 Marine hull
Kecelakaan 2.883.835.667 (680.528.709) 2.203.306.958 Accident
Lain-lain 80.883.078.050 (73.812.206.383) 7.070.871.667 Others
Total 558.535.112.858 (504.603.038.902) 53.932.073.956 Total
31 Desember/ December 31, 2023 (Diaudit/ Audited)
Bruto/ Reasuransi/ Neto/
Gross Reinsurance Net
Kebakaran 266.197.895.117 (246.479.129.832) 19.718.765.285 Fire
Kendaraan bermotor 8.778.680.409 (20.721.082) 8.757.959.327 Motor vehicles
Kesehatan 28.323.209.522 (26.355.316.940) 1.967.892.582 Health
Pengangkutan 23.095.724.851 (19.557.058.697) 3.538.666.154 Cargo
Rangka kapal 25.881.556.069 (21.406.054.467) 4.475.501.602 Marine hull
Kecelakaan 3.575.402.235 (143.528.118) 3.431.874.117 Accident
Lain-lain 51.170.823.756 (45.691.197.271) 5.479.626.485 Others
Total 407.023.291.959 (178.493.439.246) 47.370.285.552 Total
Estimasi klaim retensi sendiri termasuk klaim yang Estimated own retention claims include claims
telah terjadi tetapi belum dilaporkan masing- incurred but not reported amounted to
masing sebesar Rp 52.101.408.153 dan Rp 52.101.408.153 and Rp Rp 53,127,618,055 for
Rp 53.127.618.055 untuk tahun-tahun yang the years ended March 31, 2024 and December 31,
berakhir pada tanggal 31 Maret 2024 dan 31 2023 , respectively.
Desember 2023.
Mutasi dari liabilitas neto estimasi klaim retensi Movement in net estimated own retention claims
sendiri adalah sebagai berikut: liabilities were as follows:
31 Maret 2024 31 Desember 2023
Saldo awal 47.370.285.552 25.100.473.595 Beginning balance
Kenaikan tahun berjalan 6.561.788.404 22.269.811.957 Increase for the year
Saldo akhir 53.932.073.956 47.370.285.552 Ending balance
141
Page 146
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. PREMI YANG BELUM MERUPAKAN 15. UNEARNED PREMIUMS
PENDAPATAN
Terdiri atas: This account consists of:
31 Maret/ March 31, 2024 (Tidak Diaudit/ Unaudited)
Bruto/ Reasuransi/ Neto/
Gross Reinsurance Net
Kebakaran 249.040.543.572 (188.419.297.352) 60.621.246.220 Fire
Kendaraan bermotor 48.016.646.377 (1.134.199) 48.015.512.178 Motor vehicles
Kecelakaan 29.984.547.223 (7.024.078.566) 22.960.468.657 Health
Kesehatan 45.545.972.767 (39.285.663.088) 6.260.309.679 Accident
Rangka kapal 56.571.191.798 (48.997.576.868) 7.573.614.930 Marine hull
Pengakutan 7.571.019.481 (2.813.680.797) 4.757.338.684 Cargo
Lain-lain 94.343.464.788 (79.244.363.928) 15.099.100.860 Others
Total 531.073.386.006 (365.785.794.798) 165.287.591.208 Total
31 Desember/ December 31, 2023 (Diaudit/ Audited)
Bruto/ Reasuransi/ Neto/
Gross Reinsurance Net
Kendaraan bermotor 254.488.148.866 (185.212.012.193) 69.276.136.673 Motor vehicles
Kebakaran 37.533.547.621 (64.358.052) 37.469.189.569 Fire
Kesehatan 24.845.664.613 (4.746.046.005) 20.099.618.608 Accident
Kecelakaan 37.510.929.879 (32.168.109.127) 5.342.820.752 Health
Pengakutan 41.843.154.776 (35.830.039.780) 6.013.114.996 Cargo
Rangka kapal 1.665.108 (698.625) 966.483 Marine hull
Lain-lain 72.110.601.551 (60.711.474.596) 11.399.126.955 Others
Total 468.333.712.414 (318.732.738.378) 149.600.974.036 Total
Mutasi dari premi yang belum merupakan Movement in unearned premiums are as follows:
pendapatan neto adalah sebagai berikut:
31 Maret 2024 31 Desember 2023
Saldo awal 149.600.974.036 96.467.182.187 Beginning balance
Kenaikan tahun berjalan 15.686.617.172 53.133.791.849 Increase for the year
Saldo akhir 165.287.591.208 149.600.974.036 Ending balance
142
Page 147
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. UTANG REASURANSI 16. DUE TO REINSURANCE
Akun ini merupakan saldo utang atas premi This account represents the outstanding balances
reasuransi, dan komisi kepada pihak ketiga dengan of payables for reinsurance premiums and
rincian sebagai berikut: commissions to third parties with details as
follows:
a. Berdasarkan reasuradur a. By reinsurer
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
PT Simas Reinsurance PT Simas Reinsurance
Brokers 73.768.261.024 46.048.655.881 Brokers
PT Adhi Lintas Tanase 35.361.195.348 14.047.189.594 PT Adhi Lintas Tanase
PT Sunlight Global 18.869.652.468 - PT Sunlight Global
PT Adonai Piala Reansuransi 18.032.177.008 18.664.081.662 PT Adonai Piala Reansuransi
PT Ping An Property and Casualty PT Ping An Property and Casualty
Insurance Company of China 11.594.071.200 - Insurance Company of China
PT Asuransi Jiwa Reliance PT Asuransi Jiwa Reliance
Indonesia 9.793.335.627 6.985.499.757 Indonesia
Bolltech Insurance Bolltech Insurance
Company Limited 8.860.352.087 32.387.837.105 Company Limited
Challenge Group Inc. 7.053.888.524 6.418.328.358 Challenge Group Inc.
PT Reasuransi Indonesia Utama 3.132.520.295 - PT Reasuransi Indonesia Utama
PT Reasuransi Maipark PT Reasuransi Maipark
Indonesia 2.429.552.689 3.992.873.518 Indonesia
PT CBBDANH Pialang PT CBBDANH Pialang
Reasuransi 2.484.118.189 3.083.795.571 Reasuransi
PT IBU Reinsurance PT IBU Reinsurance
Broker Utama 2.104.300.801 18.539.180.307 Broker Utama
PT Igna Asia Reinsurance PT Igna Asia Reinsurance
Brokers & Consultants 1.738.095.114 3.065.892.976 Brokers & Consultants
PT Smartindo Pialang Reasuransi 1.764.841.336 2.729.102.186 PT Smartindo Pialang Reasuransi
PT IBS Reinsurance Brokers - 2.206.820.326 PT IBS Reinsurance Brokers
PT Trinity Reinsurance PT Trinity Reinsurance
Brokers - 122.866.389.554 Brokers
Lain-lain (masing-masing Others (each below
di bawah Rp 2 miliar) 83.393.749.250 16.432.528.090 Rp 2 million)
Total 134.348.825.112 218.708.247.748 Total
143
Page 148
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. UTANG REASURANSI (Lanjutan) 16. DUE TO REINSURANCE (Continued)
b. Berdasarkan umur b. By age category
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Pihak ketiga Third Parties
Belum jatuh tempo 135.045.896.884 143.689.321.911 Not yet due
Telah jatuh tempo: Overdue:
1 - 30 hari 87.715.028.549 69.603.952.196 1 - 30 days
31 - 60 hari 15.404.964.927 25.071.168.786 31 - 60 days
Lebih dari 60 hari 42.214.220.600 59.103.731.992 More than 60 days
Total 280.380.110.960 297.468.174.885 Total
c. Berdasarkan mata uang c. By currency
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Rupiah Indonesia 31.846.470.258 32.290.527.196 Rupiah Indonesia
US Dollar 13.813.823.257 20.163.151.256 US Dollar
Euro 558.570.510 243.118.164 Euro
Singapore Dollar 69.809.612 84.912.139 Singapore Dollar
Chinese Yuan 17.024.938 18.298.182 Chinese Yuan
Japan Yen 5.200.000 10.384.596 Japan Yen
Australian Dollar 133.817 131.684 Australian Dollar
Malaysian Ringgit 1.172.783 884.761 Malaysian Ringgit
Swedish Krona - 185.237 Swedish Krona
British Pound 223.646 209.456 British Pound
Thailand Baht 83.146 182.843 Thailand Baht
Swiss Franc 153.265 160.846 Swiss Franc
Total 46.312.665.233 52.812.146.360 Total
d. Berdasarkan jenis asuransi d. By type of insurance
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Kebakaran 18.475.148.478 21.829.105.204 Fire
Kesehatan 6.625.181.078 6.291.562.854 Health
Rangka kapal 4.307.618.063 6.271.344.077 Marine hull
Kendaraan bermotor 4.184.030.982 3.904.376.557 Motor vehicles
Pengangkutan 2.328.002.953 1.781.539.295 Cargo
Kecelakaan 873.308.869 1.468.855.670 Accident
Lain-lain 9.519.374.810 11.265.362.703 Others
Total 46.312.665.233 52.812.146.360 Total
144
Page 149
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. UTANG KOMISI 17. COMMISSIONS PAYABLES
a. Berdasarkan pialang dan agen a. By broker and agent
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
PT Kalibesar Raya Utama 6.913.549.770 15.159.565.160 PT Kalibesar Raya Utama
PT Marsh Indonesia 4.675.865.638 4.841.505.448 PT Marsh Indonesia
PT Talisman Insurance PT Talisman Insurance
Brokers 4.184.441.341 3.712.726.544 Brokers
PT Davindo Asa Abadi 2.894.563.528 3.459.154.764 PT Davindo Asa Abadi
PT Bolttech Device PT Bolttech Device
Protection ndonesia 2.840.738.497 3.351.625.380 Protection ndonesia
PT Duta Semesta Raya 2.739.041.117 2.422.512.247 PT Duta Semesta Raya
PT Mitra Harmoni PT Mitra Harmoni
Insurance Broker 1.103.518.784 1.054.532.314 Insurance Broker
PT Goesaff Manunggal PT Goesaff Manunggal
Sejahtera 1.055.287.104 877.987.174 Sejahtera
PT IBS Insurance Broking PT IBS Insurance Broking
Service 1.001.941.413 670.119.251 Service
PT Griya Bhakti Pratama 950.674.663 1.037.944.756 PT Griya Bhakti Pratama
PT Estika Jasatama 644.651.643 596.240.248 PT Estika Jasatama
PT Indosurance Broker PT Indosurance Broker
Utama - 1.122.228.196 Utama
Lain-lain (masing-masing Others (below
Rp 1 milliar) 17.308.391.735 14.506.004.878 Rp 1 billion)
Total 46.312.665.233 52.812.146.360 Total
b. Berdasarkan umur b. By age category
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Pihak ketiga Third Parties
Belum jatuh tempo 19.796.705.763 27.872.998.784 Not yet due
Telah jatuh tempo: Overdue:
1 - 30 hari 9.320.287.224 4.998.527.423 1 - 30 days
31 - 60 hari 2.464.975.417 3.883.006.345 31 - 60 days
Lebih dari 60 hari 14.730.696.829 16.057.613.808 More than 60 days
Total 46.312.665.233 52.812.146.360 Total
145
Page 150
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. UTANG KOMISI (Lanjutan) 17. COMMISSIONS PAYABLES (Continued)
c. Berdasarkan mata uang c. By currency
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Rupiah Indonesia 31.846.470.258 32.290.527.196 Rupiah Indonesia
US Dollar 13.813.823.257 20.163.151.256 US Dollar
Euro 558.570.510 243.118.164 Euro
Singapore Dollar 69.809.612 84.912.139 Singapore Dollar
Chinese Yuan 17.024.938 18.298.182 Chinese Yuan
Japan Yen 5.200.000 10.384.596 Japan Yen
Australian Dollar 133.817 131.684 Australian Dollar
Malaysian Ringgit 1.172.783 884.761 Malaysian Ringgit
Swedish Krona - 185.237 Swedish Krona
British Pound 223.646 209.456 British Pound
Thailand Baht 83.146 182.843 Thailand Baht
Swiss Franc 153.265 160.846 Swiss Franc
Total 46.312.665.233 52.812.146.360 Total
d. Berdasarkan jenis asuransi d. By type of insurance
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Kebakaran 18.475.148.478 21.829.105.204 Fire
Kesehatan 6.625.181.078 6.291.562.854 Health
Rangka kapal 4.307.618.063 6.271.344.077 Marine hull
Kendaraan bermotor 4.184.030.982 3.904.376.557 Motor vehicles
Pengangkutan 2.328.002.953 1.781.539.295 Cargo
Kecelakaan 873.308.869 1.468.855.670 Accident
Lain-lain 9.519.374.810 11.265.362.703 Others
Total 46.312.665.233 52.812.146.360 Total
Eksposur maksimum terhadap risiko likuiditas The maximum exposure to liquidity risk at the end
pada akhir periode pelaporan adalah senilai jumlah of the reporting date is the carrying value of each
tercatat dari setiap kelas utang komisi class of commissions payables disclosed in Note 43.
sebagaimana yang dijabarkan pada Catatan 43.
146
Page 151
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. UANG JAMINAN PELANGGAN 18. CUSTOMER SECURITY DEPOSITS
Terdiri dari: Consist of:
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
PT Anugerah Covindo PT Anugerah Covindo
Indonesia 22.035.370.000 22.035.370.000 Indonesia
PT Pada Semesta Utama 16.100.504.058 16.100.504.058 PT Pada Semesta Utama
PT Anugrah Makmur Logistik 6.714.750.000 6.714.750.000 PT Anugrah Makmur Logistik
PT Tunas Mendayung Group PT Tunas Mendayung Group
- Head Office 286.006.000 221.061.000 - Head Office
PT Ragam Indah Tara 174.098.000 174.098.000 PT Ragam Indah Tara
PT Tapanuli Logistik Indonesia 120.010.000 120.010.000 PT Tapanuli Logistik Indonesia
PT Jet Transport Services PT Jet Transport Services
- Head Office 170.369.000 57.129.000 - Head Office
PT Rizky Indra Transindo 102.447.500 - PT Rizky Indra Transindo
PT Aneka Kuliner Raya PT Aneka Kuliner Raya
- Head Office 54.874.000 54.874.000 - Head Office
PT Handal Nusa Perkasa 52.392.000 52.392.000 PT Handal Nusa Perkasa
PT Amanat Perkasa Speed 43.855.000 PT Amanat Perkasa Speed
PT Jefta Jasson Trans PT Jefta Jasson Trans
- Head Office 43.581.000 43.581.000 - Head Office
PT Transporter Raya Utama 39.588.000 39.588.000 PT Transporter Raya Utama
PT Jawa Pratama Mandiri 34.198.000 - PT Jawa Pratama Mandiri
PT Bhumi Trans Logistik PT Bhumi Trans Logistik
- Head Office 25.540.000 38.315.000 - Head Office
CV Titipan Kilat Serang - HO 25.318.000 - CV Titipan Kilat Serang - HO
PT Dino Logistics Perkasa 35.015.000 22.795.000 PT Dino Logistics Perkasa
PT Symphony Sistem Solusi PT Symphony Sistem Solusi
- Head Office 17.992.000 17.992.000 - Head Office
PT Delapan dan Delapan PT Delapan dan Delapan
- Head Office 13.774.000 13.774.000 - Head Office
PT Emitama Cipta Transportasi PT Emitama Cipta Transportasi
- Head Office 11.998.000 11.998.000 - Head Office
PT Daulay Humala Bersaudara PT Daulay Humala Bersaudara
- Head Office 8.002.000 8.002.000 - Head Office
CV Arafa Media Transportasi CV Arafa Media Transportasi
- Head Office 5.560.000 5.560.000 - Head Office
PT Aerofood Indonesia 4.995.000 4.995.000 PT Aerofood Indonesia
PT Agricole Indonesia Makmur 4.440.000 4.440.000 PT Agricole Indonesia Makmur
PT Shervas Unipol Internasional 8.031.000 3.924.000 PT Shervas Unipol Internasional
PT Shaka Jaya Logistik PT Shaka Jaya Logistik
- Head Office 10.000 10.000 - Head Office
Total 46.132.717.558 45.745.162.058 Total
Akun ini merupakan uang jaminan yang diterima This account represents security deposits received
dari pelanggan sebagai jaminan atas sewa from customers as security for vehicle rental
kendaraan selama masa sewa kendaraan. during the vehicle rental period.
147
Page 152
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN 19. TAXATION
a. Pajak Dibayar Dimuka a. Prepaid Taxes
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Tagihan pajak penghasilan 1.618.497.439 99.902.957 Claim fot tax refund
Pajak pertambahan nilai Value Added Tax
masukan - 7.704.919.666
Total 1.618.497.439 7.804.822.623 Total
b. Utang Pajak b. Tax Payables
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Entitas Induk Parent Entity
Pajak Penghasilan: Income Taxes:
Pasal 21 91.734.304 172.901.956 Article 21
Pasal 4(2) 31.022.574 620.530 Article 4(2)
Pasal 23 2.190.000 18.276.273 Article 23
Pasal 29 80.928.600 80.928.600
Subtotal 205.875.478 272.727.359 Subtotal
Entitas Anak Subsidiaries
Pajak Penghasilan: Income Taxes:
Pasal 4(2) 102.454.372 112.814.884 Article 4(2)
Pasal 21 1.253.504.323 1.789.452.200 Article 21
Pasal 23 510.798.594 366.396.964 Article 23
Pasal 25 2.629.544.103 2.046.196.565 Article 25
Pasal 29 4.384.858.329 8.304.849.447 Article 29
Pajak Pertambahan Nilai - neto 1.833.809.437 2.112.860.824 Value Added Tax - net
Subtotal 10.714.969.158 14.732.570.884 Subtotal
Total 10.920.844.636 15.005.298.243 Total
c. Manfaat (Beban) Pajak Penghasilan c. Income Tax Benefit (Expenses)
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Entitas Induk Parent Entity
Pajak kini - (109.632.600) Current tax
Pajak tangguhan - 53.078.690 Deferred tax
Subtotal - (56.553.910) Subtotal
Entitas Anak Subsidiaries
Pajak kini (9.699.790.320) (50.678.053.177) Current tax
Pajak tangguhan (1.020.130.475) 3.454.590.398 Deferred tax
Subtotal (10.719.920.795) (47.223.462.779) Subtotal
Beban Pajak Penghasilan (10.719.920.795) (47.166.908.869) Income Tax Expense
148
Page 153
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN (Lanjutan) 19. TAXATION (Continued)
d. Administrasi Pajak (Lanjutan) d. Tax Administration (Continued)
Perubahan Tarif Pajak Perusahaan Changes in Corporate Tax Rate
Pada bulan Oktober 2021, Pemerintah In October 2021, the Government of
Indonesia mengesahkan Undang-Undang No. 7 Indonesia approved the Law No. 7 Year 2021
Tahun 2021 (UU No.7/2021) tentang (Law No.7/2021) related to harmonisation of
harmonisasi peraturan perpajakan. Beberapa tax regulations. Some purposes of Law
tujuan UU No.7/2021 adalah untuk No.7/2021 are to increase sustainable
meningkatkan pertumbuhan perekonomian economic growth and support the
yang berkelanjutan dan mendukung percepatan acceleration of economic recovery, realize a
pemulihan ekonomi, mewujudkan sistem tax system that is more just with legal
perpajakan yang lebih berkeadilan dan certainty, implement administrative reforms,
berkepastian hukum, melaksanakan reformasi consolidated taxation policies, and expansion
administrasi, kebijakan perpajakan yang of the tax base, as well as increasing
konsolidatif, dan perluasan basis pajak, serta Taxpayer voluntary compliance.
meningkatkan kepatuhan sukarela Wajib Pajak.
Sejumlah perubahan peraturan perpajakan Some changes in tax regulations from the
yang terjadi dengan penerapan UU No.7/2021 implementation of Law No.7/2021, among
antara lain adalah sebagai berikut: others, are as follows:
a. Pemberlakuan tarif pajak penghasilan a. The application of the corporate income
badan menjadi 22% mulai Tahun Pajak tax rate to 22% starting from the 2022
2022, dan Perusahaan Terbuka dalam Fiscal Year, and for domestic public
negeri yang memenuhi kriteria tertentu listed companies that fulfill certain
dapat memperoleh tarif pajak sebesar additional criteria will be eligible for a
3% lebih rendah dari tarif pajak yang tax rate which is lower by 3% from the
disebutkan di atas; abovementioned tax rate;
b. Kenaikan tarif PPN dari 10% menjadi b. VAT rate increase from 10% to 11%
11% yang mulai berlaku 1 April 2022, which will take effect on April 1, 2022,
kemudian menjadi 12% yang mulai then to 12% which will take effect no
berlaku paling lambat pada tanggal later than January 1, 2025;
1 Januari 2025;
c. Penyederhanaan PPN dengan tarif final c. Simplification of VAT using final rate
untuk barang atau jasa kena pajak for certain taxable goods or services
tertentu yang juga berlaku mulai which also applies from April 1, 2022;
1 April 2022;
d. Program pengungkapan sukarela bagi d. Voluntary disclosure program for
Wajib Pajak badan selama periode corporate taxpayers for the period
1 Januari - 30 Juni 2022, dengan basis January 1 - June 30, 2022, on the basis
aset atau harta yang diperoleh selama of assets acquired during
1 Januari 1985 - 31 Desember 2015 January 1, 1985 - December 31, 2015
yang belum diungkap pada saat which were not disclosed when
mengikuti program amnesti pajak participating in the previous tax
sebelumnya. amnesty program.
149
Page 154
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. SEWA 20. LEASES
Sebagai pesewa As lessor
BPT BPT
Entitas Anak (BPT) melakukan sewa operasi atas Subsidiary Entity (BPT) has entered into operating
aset tetap yang terdiri atas kendaraan. Sewa ini leases on its property and equipment consisting of
berjangka waktu antara 1-5 tahun. Grup mengakui vehicles. These leases have terms between 1-5
pendapatan sewa pada tanggal 31 Maret 2024 dan years. Rental income recognized by the Group for
2023 masing-masing sebesar the years ended March 31, 2024 and 2023
Rp 122.286.636.915 dan Rp 107.537.376.046 . amounted to Rp 122,286,636,915 and
Rp 107,537,376,046, respectively.
Sebagai penyewa As lessee
Grup memiliki kontrak sewa untuk gedung kantor The Group has lease contracts for office buildings
dan kendaraan yang digunakan dalam operasinya. and vehicles used in its operations. Office buildings
Gedung kantor memiliki jangka waktu sewa 2-4 have lease terms of 2-4 years with no restrictions
tahun tanpa batasan atau perjanjian yang or covenants imposed and includes extension and
diberlakukan dan mencakup opsi perpanjangan dan termination options. Vehicles have lease terms of
pemutusan hubungan kerja. Kendaraan memiliki 3-4 years. As at March 31, 2024 and December 31,
jangka waktu sewa 3-4 tahun. Pada tanggal 2023, the carrying amounts of right-of-use assets
31 Maret 2024 dan 31 Desember 2023, nilai amounted to Rp 583,077,928,330 and Rp
tercatat aset hak-guna masing-masing sebesar Rp 595,720,396,666, respectively.
583.077.928.330 dan Rp 595.720.396.666.
Perubahan liabilitas sewa yang diakui dalam laporan Movement of lease liabilities recognized in the
posisi keuangan konsolidasian tanggal consolidated statement of financial position as at
31 Maret 2024 dan 31 Desember 2023 adalah March 31, 2024 and December 31, 2023 are as
sebagai berikut: follows:
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Saldo awal 493.226.635.609 669.204.407.613 Beginning Balance
Penambahan 649.600.000 26.901.054.185 Additions
Penambahan bunga 11.163.932.269 44.916.137.614 Accretion of interest
Pembayaran Payments
Pokok (23.778.760.335) (202.878.826.189) Principal
Bunga (9.937.047.672) (44.916.137.614) Interest
Saldo Akhir 471.324.359.871 493.226.635.609 Ending Balance
Lancar 148.372.284.283 134.595.788.736 Current
Tidak lancar 322.952.075.588 358.630.846.873 Non-current
Total 471.324.359.871 493.226.635.609 Total
150
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. SEWA (Lanjutan) 20. LEASES (Continued)
Sebagai penyewa (Lanjutan) As lessee (Continued)
Penambahan liabilitas sewa berasal dari perjanjian The addition to lease liabilities comes from a new
aset sewa baru pada periode berjalan yang lease asset agreement in the current period that
memenuhi kriteria untuk diakui sebagai aset hak- meets the criteria to be recognized as a right-of-use
guna. asset.
Rata-rata tertimbang suku bunga inkremental The weighted average incremental borrowing rate
diterapkan pada sewa masing-masing berkisar applied to the lease range from 10,50% - 15.00%
antara 10,50% - 15,00% pada tanggal 31 Maret for the March 31 March, 2024 and December 31,
2024 dan 31 Desember 2023. 2023.
Suku bunga implisit pada perjanjian sewa BPT, The rates implicit in the lease agreements from
Entitas Anak, masing-masing berkisar antara BPT, Subsidiary, range from 6.00% - 10.03% and
6,00% - 10,03% dan 7,80% - 13,03% pada tanggal 7.80% - 13.03% in March 31 March, 2024 and
31 Maret 2024 dan 31 Desember 2023. December 31, 2023.
Rincian liabilitas sewa berdasarkan pesewa adalah The detail of lease liabilities by lessor are as
sebagai berikut: follows:
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Pihak ketiga
PT Dipo Star Finance 398.198.642.916 413.695.170.181 PT Dipo Star Finance
PT Toyota Astra Financial PT Toyota Astra Financial
Service 26.039.398.252 29.972.302.986 Service
PT Takari Kokoh Sejahtera - PT Takari Kokoh Sejahtera
PT Astra Sedaya Finance 12.166.106.611 12.808.685.245 PT Astra Sedaya Finance
PT Mandiri Tunas Finance 3.101.330.648 4.538.054.352 PT Mandiri Tunas Finance
PT Orico Balimor Finance PT Orico Balimor Finance
(sebelumnya PT Mizuho (sebelumnya PT Mizuho
Balimor Finance) 17.812.153.192 18.311.702.925 Balimor Finance)
PT Clipan Finance Indonesia PT Clipan Finance Indonesia
Tbk 961.959.360 1.631.210.000 Tbk
PT Mitsui Leasing Capital PT Mitsui Leasing Capital
Indonesia 574.289.521 891.629.655 Indonesia
PT Duta Anggada Realty Tbk 11.253.788.472 10.026.903.875 PT Duta Anggada Realty Tbk
PT Arthaasia Finance 575.356.507 672.281.294 PT Arthaasia Finance
PT Hino Finance Indonesia 641.334.392 678.695.096 PT Hino Finance Indonesia
Total 471.324.359.871 493.226.635.609 Total
Liabilitas sewa yang diperoleh Grup dari Lease liabilities obtained by the Group from
PT Orico Balimor Finance (sebelumnya PT Orico Balimor Finance (formerly
PT Mizuho Balimor Finance) dijaminkan dengan PT Mizuho Balimor Finance) had been guaranteed
jaminan Grup oleh Malacca Trust Pte. Ltd., by corporate guarantee from Malacca Trust Pte.
Singapura, pemegang saham. Ltd., Singapore, shareholder.
151
Page 156
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. LIABILITAS IMBALAN KERJA 21. EMPLOYEE BENEFITS LIABILITIES
Grup memberikan imbalan untuk karyawannya The Group provides benefits for its employees who
yang telah mencapai usia pensiun yaitu 55-60 tahun has reached the retirement age of 55-60 based on
sesuai dengan Peraturan Pemerintah No. 35 Tahun the provisions of Government Regulation Number
2021 (PP 35/2021) yang menerapkan pengaturan 35 Year 2021 (PP 35/2021) that implement the
Perppu No. 2/2022 tentang Cipta Kerja pada tahun provisions of Perppu No. 2/2022 on Job Creation
2022 dan Undang-undang No.11/2020 tentang in 2022 and Law No. 11/2020 on Job Creation in
Cipta Kerja pada tahun 2021. Liabilitas imbalan 2021. The employee benefits liability is unfunded.
kerja tersebut tidak didanai.
Perhitungan aktuaria atas imbalan kerja pada tahun As at December 31, 2023, actuarial valuation
2023 , dilakukan oleh KKA Tubagus Syarifal, report on the employee benefits was from KKA
aktuaris independen, dengan menggunakan metode Tubagus Syarifal, independent actuary, using the
“Projected Unit Credit”, dalam laporannya Projected Unit Credit method, as follows:
tertanggal sebagai berikut:
31 Desember/ December 31, 2023
(Diaudit/ Audited)
MTWI 19 Januari 2024/ January 19, 2024 MTWI
BPAM 18 Januari 2024/ January 18, 2024 BPAM
BPT 31 Januari 2024/ January 31, 2024 BPT
BPI 18 Januari 2024/ January 18, 2024 BPI
Pada tanggal 31 Maret 2024 dan 31 Desember As at March 31, 2024 and December 31, 2023 ,
2023 , jumlah karyawan yang berhak atas imbalan total employees who are entitled to these benefits
kerja tersebut masing-masing sebanyak 380. are 380.
Jumlah liabilitas imbalan kerja pada laporan posisi The amount of employee benefits liabilities
keuangan konsolidasian adalah sebagai berikut: presented in the consolidated statement of financial
position is as follows:
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Nilai kini liabilitas imbalan Present value of
pasti 38.171.785.582 37.440.785.582 defined benefit obligation
152
Page 157
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. LIABILITAS IMBALAN KERJA (Lanjutan) 21. EMPLOYEE BENEFITS LIABILITIES
(Continued)
Rincian beban imbalan kerja yang diakui dalam The details of employee benefits expense
laporan laba rugi konsolidasian adalah sebagai recognized in the consolidated statement of profit
berikut: or loss are as follows:
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Biaya jasa kini 731.000.000 4.527.869.382 Current service cost
Biaya bunga - 2.209.267.991 Interest cost
Total 731.000.000 6.737.137.373 Total
Rincian beban (penghasilan) imbalan kerja yang The detail of employee benefit expense (income)
diakui dalam penghasilan komprehensif lain adalah recognized in the other comprehensive income are
sebagai berikut: as follows:
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Pengukuran kembali: Remeasurements
Dampak penyesuaian Effect of experience
Pengalaman - 1.052.519.889 djustments
Dampak perubahan Effect of change in financial
asumsi keuangan - (3.799.656.598) assumptions
Total - (2.747.136.709) Total
Mutasi liabilitas imbalan kerja adalah sebagai Movements of employee benefits liabilities are as
berikut: follows:
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Saldo awal 37.440.785.583 33.635.584.919 Beginning balance
Beban tahun berjalan 731.000.000 6.737.137.373 Expense during the year
Kerugian aktuarial diakui Actuarial loss recognized in
pada penghasilan komprehensif other comprehensive income
lain - (2.747.136.709)
Pembayaran imbalan tahun Actual benefits payment
berjalan (184.800.000) during the year
Efek dekonsolidasi Entitas Anak - - Effect of deconsolidation of
Subsidiary
Total 38.171.785.583 37.440.785.583 Total
153
Page 158
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. LIABILITAS IMBALAN KERJA (Lanjutan) 21. EMPLOYEE BENEFITS LIABILITIES
(Continued)
Asumsi-asumsi aktuarial utama yang digunakan Principal actuarial assumptions used in the
dalam perhitungan imbalan kerja adalah sebagai valuation of the employee benefits are as follows:
berikut:
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Tingkat diskonto per tahun 7,06% 7,06% Discount rate per annum
Kenaikan gaji rata-rata per tahun 1,00% - 10,00% 1,00% - 10,00% Salary increase rate per year
Usia pensiun normal 55 - 60 55 - 60 Normal pension age
Tingkat mortalitas TMI IV 2019 TMI IV 2019 Mortality rate
Tingkat cacat 10% dari tingkat 10% dari tingkat Disability rate
mortalitas/ mortalitas/
mortality rate mortality rate
Sensitivitas liabilitas imbalan pasti terhadap The sensitivity of the defined benefit obligation as
perubahan asumsi utama tertimbang pada tanggal at December 31, 2023 to changes in the weighted
31 Desember 2023 adalah: principal assumptions is:
Dampak terhadap liabilitas imbalan pasti/
Impact on defined benefit obligation
Perubahan asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Change in assumption Increase in Decrease in
assumption assumption
Tingkat diskonto 1,00% Turun/Decrease 6,37% Naik/Increase 7,18% Discount rate
Tingkat kenaikan gaji 1,00% Naik/Increase 7,22% Turun/Decrease 6,52% Salary growth rate
Analisa sensitivitas didasarkan pada perubahan atas The sensitivity analyses are based on a change in
satu asumsi aktuaria dimana asumsi lainnya an assumption while holding all other assumptions
dianggap konstan. Dalam prakteknya, hal ini jarang constant. In practice, this is unlikely to occur, and
terjadi dan perubahan beberapa asumsi mungkin changes in some of the assumptions may be
saling berkorelasi. Dalam perhitungan sensitivitas correlated. When calculating the sensitivity of the
kewajiban imbalan pasti atas asumsi aktuaria defined benefit obligation to significant actuarial
utama, metode yang sama (perhitungan nilai kini assumptions, the same method (present value of the
kewajiban imbalan pasti dengan menggunakan defined benefit obligation calculated with the
metode projected unit credit di akhir periode) telah projected unit credit method at the end of the
diterapkan seperti dalam penghitungan kewajiban reporting period) has been applied as when
pensiun yang diakui dalam laporan posisi keuangan calculating the pension liability recognized within
konsolidasian. the consolidated statement of financial position.
154
Page 159
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. MODAL SAHAM 22. SHARE CAPITAL
Pada tahun 2023, Entitas Induk telah membeli In 2023, the Parent Entity has repurchased a total
kembali sebanyak 1.493.000 saham miliknya of 1,493,000 of its own shares with a par value
dengan nilai nominal sebesar Rp 1.493.000.000 amounting to Rp 1,493,000,000 for a total cost of
dengan total biaya sebesar Rp 16.086.000.000. Rp 16,086,000,000.
Pada tahun 2022, Entitas Induk telah membeli In 2022, the Parent Entity has repurchased a total
kembali sebanyak 42.286.500 saham miliknya of 42.286.500 of its own shares with a par value
dengan nilai nominal sebesar Rp 42.286.500.000 amounting to Rp 42.286.500.000 for a total cost of
dengan total biaya sebesar Rp 385.861.440.000. Rp 385.861.440.000.
Berdasarkan akta Notaris No. 50 tanggal Based on Notarial Deed No. 50 dated July 7, 2022
7 Juli 2022, yang dibuat Notaris Christina Dwi of Christina Dwi Utami, S.H.,M.Hum., M.Kn.,
Utami, S.H.,M.Hum., M.Kn., Notaris di Jakarta Notary in Jakarta Barat, the Parent Entity has
Barat, Entitas Induk telah menyetujui penarikan approved the retirement of 46,726,000 shares from
46.726.000 lembar saham hasil pembelian kembali the share buyback (treasury shares) with total cost
saham (saham treasuri) dengan total biaya Rp 300,548,866,200, thereby reducing the issued
Rp 300,548,866,200, sehingga menurunkan modal and paid-up capital Rp 56,222,466,200 to
ditempatkan dan disetor dari semula sebesar Rp 51,549,866,200.
Rp 56.222.466.200 menjadi sebesar
Rp 51.549.866.200.
Rincian pemegang saham Entitas Induk berikut The details of shareholders of the Parent Entity
dengan kepemilikannya pada tanggal with their ownership as at March 31, 2024 based
31 Maret 2024 berdasarkan catatan yang dikelola on the record maintained by PT Adimitra Jasa
oleh PT Adimitra Jasa Korpora, Biro Administrasi Korpora, the Securities Administration Agency, are
Efek, adalah sebagai berikut: as follows:
31 Maret/ March 31, 2024 (Tidak Diaudit/ Unaudited)
Pemegang Saham/ Total Saham/ Presentase Pemilikan/ Total Modal Saham/
Shareholders Number of Shares Percentage of Ownership Total Share Capital
Malacca Trust Pte, Ltd.,
Singapura/ Singapore 444.086.700 86,14701% 44.408.670.000
Rudy Johansen, Komisaris/ Commissioner 120.700 0,02341% 12.070.000
Masyarakat (masing-masing dibawah 5%)/
Public (each below 5%) 50.000.262 9,69940% 5.000.026.200
Total saham beredar/ Total shares
outstanding 494.207.662 95,86982% 49.420.766.200
Saham Treasuri/ Treasury Shares 21.291.000 4,13018% 2.129.100.000
Total/Total 515.498.662 100% 51.549.866.200
155
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. MODAL SAHAM (Lanjutan) 22. SHARE CAPITAL (Continued)
Rincian pemegang saham Entitas Induk berikut The details of shareholders of the Parent Entity
dengan kepemilikannya pada tanggal with their ownership as at December 31, 2023
31 Desember 2023 berdasarkan catatan yang based on the record maintained by
dikelola oleh PT Adimitra Jasa Korpora, Biro PT Adimitra Jasa Korpora, the Securities
Administrasi Efek, adalah sebagai berikut: Administration Agency, are as follows:
31 Desember/ December 31, 2023 (Diaudit/ Audited)
Pemegang Saham/ Total Saham/ Presentase Pemilikan/ Total Modal Saham/
Shareholders Number of Shares Percentage of Ownership Total Share Capital
Malacca Trust Pte, Ltd.,
Singapura/ Singapore 444.086.700 86,14701% 44.408.670.000
Rudy Johansen, Komisaris/ Commissioner 120.700 0,02341% 12.070.000
Masyarakat (masing-masing dibawah 5%)/
Public (each below 5%) 50.000.262 9,69940% 5.000.026.200
Total saham beredar/ Total shares
outstanding 494.207.662 95,86982% 49.420.766.200
Saham Treasuri/ Treasury Shares 21.291.000 4,13018% 2.129.100.000
Total/Total 515.498.662 100% 51.549.866.200
Rekonsiliasi saham beredar pada tanggal Reconciliation of outstanding shares as at March
31 Maret 2024 dan 31 Desember 2023 adalah 31, 2024 and December 31, 2023 is as follows:
sebagai berikut:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Saldo awal 494.207.662 495.700.662 Beginning balance
Saham treasuri Treasury shares
Pembelian kembali - (1.493.000) Buyback
Saldo akhir 494.207.662 494.207.662 Ending balance
23. TAMBAHAN MODAL DISETOR - NETO 23. ADDITIONAL PAID-IN CAPITAL - NET
Tambahan modal disetor Grup pada tanggal Additional paid-in capital of the Group as at
31 Maret 2024 dan 31 Desember 2023 adalah March 31, 2024 and December 31, 2023 is as
sebagai berikut: follows:
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Agio saham 39.893.944.246 39.893.944.246 Share premium
Biaya emisi saham (869.457.357) (869.457.357) Shares issuance costs
Total 39.024.486.889 39.024.486.889 Total
156
Page 161
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
24. SALDO LABA DAN DIVIDEN 24. RETAINED EARNINGS AND DIVIDENDS
Undang-Undang No. 40 tahun 2007 (“Undang- Law No. 40 of 2007 (the “Law”) regarding the
Undang”) tentang Perusahaan Terbatas Limited Liability Company requires the
mengharuskan seluruh perusahaan untuk membuat establishment of general reserve amounted to at
penyisihan cadangan umum sekurang-kurangnya least 20% of a company’s issued and paid up
20% dari jumlah modal yang ditempatkan dan capital. There is no set period of time over which
disetor penuh. Undang-undang tersebut tidak this amount should be provided.
mengatur jangka waktu untuk pembentukan
penyisihan tersebut.
Pada tanggal 31 Desember 2023, Entitas Induk As at December 31, 2023 , the Parent Entity has
telah membentuk cadangan umum sebesar Rp established a provision of general reserves
500.000.000. amounting to Rp 500,000,000.
25. KEPENTINGAN NON-PENGENDALI 25. NON-CONTROLLING INTERESTS
Kepentingan Non-pengendali dalam aset bersih Non-controlling Interest in net assets of
Entitas Anak. Subsidiaries.
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
PT Batavia Prosperindo Trans PT Batavia Prosperindo Trans
Tbk 122.774.308.313 162.481.204.729 Tbk
PT Malacca Trust Wuwungan PT Malacca Trust Wuwungan
Insurance Tbk 41.131.032.042 36.291.986.710 Insurance Tbk
PT Batavia Prosperindo Aset PT Batavia Prosperindo Aset
Manajemen 19.593.899.349 9.530.682.824 Manajemen
PT Batavia Prosperindo PT Batavia Prosperindo
Sekuritas 93.295 40.393 Sekuritas
Strait Pristine Strait Pristine
Resource Pte. Ltd 74.160.792.501 72.039.801.184 Resource Pte. Ltd
Sweet Green Sweet Green
Singapore Pte. Ltd 25.992.895.685 24.448.014.178 Singapore Pte. Ltd
PT Sweet Green PT Sweet Green
Indonesia 13.070.559 12.229.844 Indonesia
Total 283.666.091.745 304.803.959.862 Total
157
Page 162
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. KEPENTINGAN NON-PENGENDALI 25. NON-CONTROLLING INTERESTS
Kepentingan Non-pengendali dalam laba neto Non-controlling Interest in net income of
Entitas Anak. Subsidiaries
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
PT Batavia Prosperindo Aset PT Batavia Prosperindo Aset
Manajemen 3.941.010.903 3.776.602.271 Manajemen
PT Batavia Prosperindo Trans PT Batavia Prosperindo Trans
Tbk 4.302.046.381 5.124.450.965 Tbk
PT Malacca Trust Wuwungan PT Malacca Trust Wuwungan
Insurance Tbk 2.409.001.744 831.807.812 Insurance Tbk
PT Batavia Prosperindo PT Batavia Prosperindo
Sekuritas (39) (104) Sekuritas
Strait Pristine Strait Pristine
Resource Pte. Ltd 108.149 - Resource Pte. Ltd
Sweet Green Sweet Green
Singapore Pte. Ltd (71.363.339) - Singapore Pte. Ltd
PT Sweet Green PT Sweet Green
Indonesia (286.865) - Indonesia
Total 10.580.516.933 9.732.860.944 Total
Kepentingan Non-pengendali dalam laba Non-controlling Interest in comprehensive income
komprehensif Entitas Anak. of Subsidiaries.
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
PT Batavia Prosperindo Aset PT Batavia Prosperindo Aset
Manajemen 3.941.010.903 3.776.602.271 Manajemen
PT Batavia Prosperindo Trans PT Batavia Prosperindo Trans
Tbk 4.302.046.381 5.124.450.965 Tbk
PT Malacca Trust Wuwungan PT Malacca Trust Wuwungan
Insurance Tbk 2.409.001.744 831.807.812 Insurance Tbk
PT Batavia Prosperindo PT Batavia Prosperindo
Sekuritas (39) (104) Sekuritas
Strait Pristine Strait Pristine
Resource Pte. Ltd 108.149 - Resource Pte. Ltd
Sweet Green Sweet Green
Singapore Pte. Ltd (71.363.339) - Singapore Pte. Ltd
PT Sweet Green PT Sweet Green
Indonesia (286.865) - Indonesia
Total 10.580.516.933 9.732.860.944 Total
158
Page 163
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. KEPENTINGAN NON-PENGENDALI 25. NON-CONTROLLING INTERESTS
(Lanjutan)
Tabel di bawah ini menunjukan nilai persentase The table below shows details Non-controlling
kepemilikan kepentingan Non-pengendali: Interest ownership:
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
PT Batavia Prosperindo Aset PT Batavia Prosperindo Aset
Manajemen 17,92% 17,92% Manajemen
PT Batavia Prosperindo Trans PT Batavia Prosperindo Trans
Tbk 34,23% 34,23% Tbk
PT Malacca Trust Wuwungan PT Malacca Trust Wuwungan
Insurance Tbk 13,14% 13,14% Insurance Tbk
PT Batavia Prosperindo PT Batavia Prosperindo
Sekuritas 0,001% 0,001% Sekuritas
Strait Pristine Strait Pristine
Resource Pte. Ltd 50,00% 50,00% Resource Pte. Ltd
Sweet Green Sweet Green
Singapore Pte. Ltd 16,11% 16,11% Singapore Pte. Ltd
PT Sweet Green PT Sweet Green
Indonesia 0,001% 0,001% Indonesia
Tabel di bawah ini menunjukan rincian Entitas The table below shows details of partially owned
Anak yang tidak dimiliki sepenuhnya oleh Grup Subsidiaries of the Group that have material
yang memiliki Kepentingan Non-pengendali Noncontrolling Interests:
material:
BPAM
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Total aset 178.038.387.754 224.566.159.332 Total assets
Total liabilitas 65.910.914.323 68.846.461.116 Total liabilities
Pendapatan 96.987.061.470 427.483.074.272 Revenue
Laba neto tahun berjalan 16.407.775.215 92.757.363.440 Net income for the year
Total laba komprehensif 16.407.775.215 94.964.995.722 Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi (83.850.976.063) 115.238.489.303 Operating activities
Kegiatan investasi 133.818.052.911 7.933.659.605 Investing activities
Kegiatan pendanaan (60.000.000.000) 100.637.804.402 Funding activities
159
Page 164
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. KEPENTINGAN NON-PENGENDALI 25. NON-CONTROLLING INTERESTS (Continued)
(Lanjutan)
Tabel di bawah ini menunjukan rincian Entitas The table below shows details of partially owned
Anak yang tidak dimiliki sepenuhnya oleh Grup Subsidiaries of the Group that have material
yang memiliki Kepentingan Non-pengendali Noncontrolling Interests:
material:
BPT
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Total aset 1.601.121.017.075 1.528.539.670.473 Total assets
Total liabilitas 1.084.617.279.310 1.027.569.928.102 Total liabilities
Pendapatan 128.310.365.083 441.461.405.484 Revenue
Laba neto tahun berjalan 15.074.457.256 112.892.614.096 Net income for the year
Total laba komprehensif 15.074.457.256 35.147.461.307 Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi 60.276.472.348 190.422.552.330 Operating activities
Kegiatan investasi (181.293.982.997) (299.440.994.493) Investing activities
Kegiatan pendanaan 8.736.738.159 224.435.161.229 Funding activities
MTWI
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Total aset 1.814.881.853.715 1.627.392.898.057 Total assets
Total liabilitas 1.515.865.149.712 1.346.709.540.653 Total liabilities
Pendapatan 33.836.478.538 57.472.501.827 Revenue
Laba neto tahun berjalan 18.333.346.603 12.249.439.146 Net income for the year
Total laba komprehensif 18.333.346.603 12.249.439.146 Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi 30.388.050.326 117.695.008.530 Operating activities
Kegiatan investasi 91.237.876.234 (147.764.370.459) Investing activities
Kegiatan pendanaan (18.738.069) 33.311.112.939 Funding activities
BPS
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Total aset 3.707.517.509 3.737.865.493 Total assets
Total liabilitas 92.682.162 91.646.922 Total liabilities
Pendapatan 27.739.434 - Revenue
Laba neto tahun berjalan (31.383.224) (424.794.823) Net income for the year
Total laba komprehensif (31.383.224) (424.794.823) Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi 228.462.778 96.600.711 Operating activities
Kegiatan investasi 553.939 96.126.963 Investing activities
Kegiatan pendanaan - - Funding activities
160
Page 165
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. KEPENTINGAN NON-PENGENDALI 25. NON-CONTROLLING INTERESTS (Continued)
(Lanjutan)
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
SGD SGD
Total aset 12.870.047 12.871.555 Total assets
Total liabilitas 1.145 24.942 Total liabilities
Pendapatan - - Revenue
Laba neto tahun berjalan 18 (11.361) Net income for the year
Total laba komprehensif 18 (11.361) Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi (3.030) 586.662 Operating activities
Kegiatan investasi - (7.633.990) Investing activities
Kegiatan pendanaan - 7.131.676 Funding activities
SGS
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
SGD SGD
Total aset 14.191.168 14.230.438 Total assets
Total liabilitas 1.145 2.671 Total liabilities
Pendapatan 2.355 - Revenue
Laba neto tahun berjalan (37.745) (97.241) Net income for the year
Total laba komprehensif (37.745) (97.241) Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi (42.158) (120.570) Operating activities
Kegiatan investasi - (8.600.000) Investing activities
Kegiatan pendanaan 83.201 9.100.000 Funding activities
SGI
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Total aset 216.094.212.547 206.453.829.009 Total assets
Total liabilitas 74.604.317.697 61.477.723.117 Total liabilities
Pendapatan (408.543.100) 1.824.722.699 Revenue
Laba neto tahun berjalan (3.486.211.061) (6.192.101.091) Net income for the year
Total laba komprehensif (3.486.211.061) (6.168.339.911) Total comprehensive income
Kas masuk (keluar) neto dari: Net cash in (out) from:
Kegiatan operasi (3.384.941.208) (8.696.980.636) Operating activities
Kegiatan investasi (21.716.166.757) (135.023.060.209) Investing activities
Kegiatan pendanaan 13.129.500.000 145.764.246.667 Funding activities
161
Page 166
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. JASA MANAJEMEN INVESTASI DAN 26. INVESTMENT MANAGEMENT AND OTHER
LAINNYA FEES
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Pihak ketiga Third parties
Jasa kegiatan Manajer Investment manager
Investasi 21.803.992.500 110.804.442.015 fees
Pihak berelasi Related parties
Jasa kegiatan Manajer Investment manager
Investasi 73.083.768.165 226.882.306 fees
Total 94.887.760.665 111.031.324.321 Total
Jasa kegiatan manajer investasi merupakan imbalan Investment manager fees relate to income from
atas jasa yang diterima BPAM, Entitas Anak, service from BPAM, Subsidiary, as investment
sebagai manajer investasi atas pengelolaan manager for management of funds with maximum
reksadana yang besarnya maksimal 10% dari Nilai 10% from Net Asset Value of mutual funds.
Aset Bersih reksa dana.
27. PENDAPATAN JASA TRANSPORTASI 27. TRANSPORTATION SERVICE INCOME
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Pihak ketiga Third parties
Sewa operasi 121.677.334.655 106.808.642.816 Operating lease income
Jasa pengemudi 850.363.098 829.902.117 Driver services
Lain-lain 448.829.260 870.252.079 Others
Total 122.976.527.013 108.508.797.012 Total
Rincian pelanggan dengan total pendapatan The details of revenue from a single customer
kumulatif individual tahunan yang melebihi 10% exceeding 10% of the total transportation service
dari pendapatan jasa transportasi adalah sebagai income are as follows:
berikut:
31 Maret 2024/ 31 Maret 2023/
March 31, 2024 March 31, 2023
Total % Total %
PT Tiki Jalur PT Tiki Jalur
Nugraha Ekakurir 8.692.351.326 7,06 8.599.392.618 7,93 Nugraha Ekakurir
162
Page 167
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. HASIL UNDERWRITING – NETO 28. UNDERWRITING INCOME - NET
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Pendapatan underwriting Underwriting income
Pendapatan premi Premiums income
Premi bruto 354.938.083.723 125.572.275.827 Gross premiums
Premi reasuransi (282.228.332.987) (83.088.009.452) Reinsurance premiums
Penurunan (kenaikan) premi Decrease (increase)
yang belum merupakan in unearned premiums
pendapatan (15.686.617.172) 12.612.334.649 (Note 26)
Pendapatan underwriting Other underwriting
lain-lain 495.848.814 351.324.764 income
Total pendapatan underwriting 57.518.982.378 55.447.925.788 Total underwriting income
Beban underwriting Underwriting expenses
Beban klaim Claims expenses
Klaim bruto 92.182.591.453 91.336.217.318 Gross claims
Klaim reasuransi (55.363.945.429) (67.325.129.209) Reinsurance claims
Kenaikan estimasi klaim Increase in estimated own
retensi sendiri 6.561.788.403 (1.291.622.525) retention claims
Beban klaim - neto 43.380.434.427 22.719.465.584 Claims expenses - net
Beban komisi - neto (18.754.802.770) (2.102.047.807) Commissions expenses - net
Beban underwriting lain-lain 5.599.836.599 15.217.499.220 Other underwriting expenses
Total beban underwriting 30.225.468.256 35.834.916.997 Total underwriting expenses
Hasil underwriting 27.293.514.122 19.613.008.791 Underwriting income
29. PENDAPATAN KEUANGAN - NETO 29. FINANCE INCOME - NET
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Bunga Interest
Deposito berjangka 548.357.010 2.679.970.254 Time deposits
Obligasi 2.244.760.490 2.720.151.295 Bonds
Jasa giro 509.422.592 720.286.376 Current account
Amortisasi diskonto Amortization of discounted
obligasi 133.865.729 389.363.947 bonds
Lain-Lain 680.646.919 - Others
Total 4.117.052.740 6.509.771.872 Total
163
Page 168
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. PENDAPATAN LAIN-LAIN - NETO 30. OTHER INCOME - NET
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Pihak ketiga Third parties
Laba selisih kurs - Gain on foreign exchange -
neto (3.046.674.696) (15.478.837.847) net
Laba penjualan aset 4.166.557.872 5.269.626.896 Gain on sale of property
tetap and equipment
Laba atas investasi 7.441.207.581 - Gain on investment
Lain-lain - neto (masing- Others - net (each below
masing di bawah Rp 1 miliar) 1.064.282.272 918.282.797 Rp 1 billion)
Total 9.625.373.029 (9.290.928.154) Total
31. BEBAN PEMASARAN 31. MARKETING EXPENSES
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Imbalan penjualan - Sales compensation
Iklan dan promosi 45.751.471.042 54.676.729.300 Advertising and promotion
Lain-lain (masing-masing Others (each below
di bawah Rp 600 juta) 494.892.605 442.860.868 Rp 600 million)
Total 46.246.363.647 55.119.590.168 Total
32. BEBAN GAJI DAN TUNJANGAN 32. SALARIES AND ALLOWANCES EXPENSES
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Gaji 28.273.660.337 20.870.898.056 Salaries
Tunjangan 724.703.570 717.061.032 Allowances
Bonus 8.282.228.003 8.028.377.993 Bonus
Imbalan kerja 748.735.834 734.000.000 Employee benefits
Total 38.029.327.744 30.350.337.081 Total
33. BEBAN KEUANGAN 33. FINANCE EXPENSES
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Bunga atas liabilitas sewa 9.920.740.913 - Interest on lease liabilities
Bunga dan beban transaksi Interest and transaction cost
atas utang bank 9.387.668.597 3.048.940.411 on bank loans
Bunga atas pinjaman pihak Interest on due to third party
ketiga - 14.525.611.680 loan
Lain-Lain 100.949.541 2.275.422.742 Others
Total 19.409.359.051 19.849.974.833 Total
164
Page 169
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. BEBAN UMUM DAN ADMINISTRASI 34. GENERAL AND ADMINISTRATIVE
EXPENSES
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Operasional kantor 1.370.866.933 351.170.281 Office operational
Jasa profesional 1.880.774.955 1.874.384.996 Professional fees
Sewa dan pemeliharaan 1.981.892.870 1.767.193.798 Rental and maintenance
Telekomunikasi 383.198.489 309.272.379 Telecommunication
Utilitas 195.539.239 126.053.312 Utilities
Asuransi 137.892.995 68.862.466 Insurances
Lain-lain (masing-masing Others (each below
di bawah Rp 1,1 miliar) 12.496.966.387 10.762.949.287 Rp 1.1 billion)
Total 18.447.131.868 15.259.886.519 Total
35. BEBAN JASA TRANSPORTASI 35. TRANSPORTATION SERVICE EXPENSES
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Penyusutan 40.975.694.536 33.520.839.960 Depreciation
Perbaikan dan pemeliharaan 22.077.405.266 18.479.953.455 Repair and maintenance
Perijinan kendaraan 5.650.424.804 6.245.269.689 Vehicle licenses
Ongkos angkut 2.817.330.917 2.264.761.000 Freight
Jasa pengemudi 716.065.766 871.949.883 Driver services
Asuransi 5.615.891.382 4.204.665.513 Insurance
Lain-lain (masing-masing Others (each below
di bawah Rp 100 juta) 256.145.960 844.333.997 Rp 100 million)
Total 78.108.958.631 66.431.773.497 Total
36. KERUGIAN PENURUNAN NILAI 36. EXPECTED CREDIT LOSSES
Merupakan kerugian penurunan nilai atas piutang Represent impairment losses on the following
sebagai berikut: receivables:
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Piutang sewa operasi 1.200.000.000 6.290.000.000 Operating lease receivable
Piutang lain-lain - 5.170.567.015 Other receivable
Piutang premi - 493.957.952 Premiums receivable
Total 1.200.000.000 5.664.524.967 Total
165
Page 170
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
37. LABA NETO PER SAHAM DASAR 37. BASIC EARNINGS PER SHARE
Berikut ini adalah data yang digunakan sebagai Below are the data used as the basis for the
dasar untuk perhitungan laba neto per saham dasar: calculation of basic earnings per share:
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Laba tahun berjalan dari operasi Income for the year from
yang dilanjutkan 43.210.591.478 31.793.036.242 continuing operations
Laba tahun berjalan yang Income for the year
diatribusikan kepada pemilik attributable to Owners
Entitas Induk 32.629.787.680 22.060.175.299 of the Parent Entity
Rata-rata tertimbang jumlah Weighted average number
saham biasa yang beredar 494.207.662 494.207.662 of ordinary shares
Dari operasi yang dilanjutkan 66,02 44,64 From continuing operations
Total laba per saham dasar 66,02 44,64 Total basic earnings per shares
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI WITH RELATED PARTIES
Sifat Relasi Nature of Relationship
Berdasarkan surat Salinan Keputusan Kepala Based from the Decision Letter of the Head of the
Departemen Pengawasan Pasar Modal 2A tanggal Capital Market Supervision Department 2A dated
7 Oktober 2014 No. Kep-04/PM.21/2014 tentang October 7, 2014 No. Kep-04/PM.21/ 2014
pihak berelasi terkait pengelolaan Reksa Dana concerning related parties related to Mutual Fund
berbentuk Kontrak Investasi Kolektif, Manajer management in the form of a Collective Investment
Investasi merupakan pihak berelasi dengan Reksa Contract, an Investment Manager is a related party
Dana. to an Investment Fund.
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 & 2024 Batavia Dana Kas Maxima Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia USD Bond Fund Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Obligasi Platinum Plus Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia USD Balanced Asia Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Infrastruktur 3 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
166
Page 171
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI WITH RELATED PARTIES
Sifat Relasi (lanjutan) Nature of Relationship (continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 & 2024 Batavia Infrastruktur 2 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Infrastruktur 5 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Dana Saham Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Dana Saham Optimal Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Global ESG Sharia Equity Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
USD kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Technology Sharia Equity Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
USD kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Dana Obligasi Ultima Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Saham Sejahtera Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Dana Dinamis Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Dana Saham Syariah Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Prima Obligasi Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Dana Likuid Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
167
Page 172
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 & 2024 Batavia IDX30 ETF Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Smart Liquid ETF Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Providentia Equity Fund Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Disruptive Equity Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Providentia Balanced Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
Fund kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Proteksi Gebyar 12 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Dana Obligasi Cemerlang Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Saham Bertumbuh Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Obligasi Utama Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia Proteksi Andalan 7 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 Batavia LQ 45 Plus Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Maxima 8 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
168
Page 173
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023,2024 Batavia Pesona Obligasi Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Dana Kas Gebyar Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Dana Obligasi Unggulan Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Obligasi Bertumbuh Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Dana Obligasi Plus Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Dana Obligasi Optimal Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Proteksi Ultima 21 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Dana Kas Cemerlang Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Proteksi Cemerlang 18 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Sri Kehati ETF Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Campuran Maxima Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Proteksi Cemerlang Plus Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
169
Page 174
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023,2024 KIK Pemupukan Dana Tapera Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
Batavia Pendapatan Tetap kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 KIK Pemupukan Dana Tapera Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
Batavia Pendapatan Tetap Tanpa kegiatan manajer investasi/Marketable securities,
Penjualan Kembali receivables from customers, and investment manager
income
2023,2024 Batavia Proteksi Maxima 37 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Dana Kas Nusantara Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Dana Obligasi Sejahtera Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Saham ESG Impact Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Proteksi Gemilang 9 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Proteksi Maxima 25 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Pendapatan Tetap Utama Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
Syariah kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 KIK Pemupukan Dana Tapera Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
Batavia Pasar Uang kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
170
Page 175
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023,2024 Batavia Proteksi Gemilang 16 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Proteksi Ultima 2 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Dana Kas Syariah Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Si Dana Obligasi Maxima Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 KIK Pemupukan Dana Tapera Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
Batavia Pasar Uang Syariah kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia China Impact Sharia Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
Equity USD kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Campuran Gemilang Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Gebyar 11 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Gebyar 9 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Gebyar 10 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
171
Page 176
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023,2024 Batavia Pendapatan Tetap Sukses Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
Syariah kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Obligasi Sukses 1 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Campuran Bertumbuh Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia College Bond Fund Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Obligasi Sukses 2 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Obligasi Negara Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Pendapatan Tetap Sukses Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
Syariah 2 kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Obligasi Negara 2 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Ultima 1 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Dana Obligasi Sentosa Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
172
Page 177
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 Batavia Proteksi Ultima 17 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Ultima 12 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Cemerlang 87 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Campuran Utama Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Ultima 26 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Cemerlang 88 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Ultima 15 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023,2024 Batavia Obligasi Platinum Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Maxima 39 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Maxima 35 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
173
Page 178
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 Batavia Proteksi Syariah Misbah 5 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Gebyar 7 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Syariah Misbah 3 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Gemilang 10 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Obligasi Bertumbuh 2 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Ultima 27 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Prima Campuran Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Proteksi Cemerlang 95 Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023, 2024 Batavia Dana Kas Gemilang Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 Batavia Pendapatan Tetap Stabil Reksa dana/Mutual fund Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
174
Page 179
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 PT Batavia Prosperindo Logistik Entitas sepengendali/Under Piutang sewa operasi/Operating lease receivables
common control entity
2023 PT Batavia Prosperindo Investama Entitas sepengendali/Under Pendapatan jasa transportasi/ Transportation service
common control entity income
2023 Malacca Trust Pte. Ltd., Singapura Pemegang saham/ Jaminan Perusahaan/ Corporate guarantee
Shareholder
2023 PT Batavia Prosperindo Makmur Pemegang saham/ Jaminan Perusahaan/ Corporate guarantee
Shareholder
2023 PT Batavia Prosperindo Trans Tbk Piutang Premi/ Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 PT Batavia Prosperindo Aset Utang klaim/ Portofolio efek, piutang nasabah, dan pendapatan
Manajemen kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 PT Batavia Prosperindo Trans Tbk Utang lain-lain/ Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 PT Batavia Prosperindo Trans Tbk Pendapatan underwriting/ Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 PT Batavia Prosperindo Aset Pendapatan underwriting/ Portofolio efek, piutang nasabah, dan pendapatan
Manajemen kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 PT Woori Finance Indonesia Tbk Pendapatan underwriting/ Portofolio efek, piutang nasabah, dan pendapatan
(d/h PT Batavia Prosperindo kegiatan manajer investasi/Marketable securities,
Finance Tbk) receivables from customers, and investment manager
income
2023 & 2024 PT Batavia Prosperindo Trans Tbk Beban klaim/ Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
175
Page 180
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 & 2024 PT Woori Finance Indonesia Tbk Beban klaim/ Portofolio efek, piutang nasabah, dan pendapatan
(d/h PT Batavia Prosperindo kegiatan manajer investasi/Marketable securities,
Finance Tbk) receivables from customers, and investment manager
income
2023 & 2024 PT Batavia Prosperindo Aset Beban klaim/ Portofolio efek, piutang nasabah, dan pendapatan
Manajemen kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 PT Woori Finance Indonesia Tbk Pendapatan sewa/ Portofolio efek, piutang nasabah, dan pendapatan
(d/h PT Batavia Prosperindo kegiatan manajer investasi/Marketable securities,
Finance Tbk) receivables from customers, and investment manager
income
2023 & 2024 PT Batavia Prosperindo Trans Tbk Beban usaha/ Portofolio efek, piutang nasabah, dan pendapatan
kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 & 2024 PT Batavia Prosperindo Beban usaha/ Portofolio efek, piutang nasabah, dan pendapatan
Internasional Tbk kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 PT Woori Finance Indonesia Tbk Beban usaha/ Portofolio efek, piutang nasabah, dan pendapatan
(d/h PT Batavia Prosperindo kegiatan manajer investasi/Marketable securities,
Finance Tbk) receivables from customers, and investment manager
income
2023 & 2024 PT Batavia Prosperindo Pemegang saham/ Jaminan Perusahaan/ Corporate guarantee
Internasional Tbk Shareholder
2023 & 2024 Vientje Harjanto Pemegang saham/ Jaminan Perusahaan/ Corporate guarantee
Shareholder
2023 PT Malacca Trust Wuwungan Beban usaha/ Portofolio efek, piutang nasabah, dan pendapatan
Insurance Tbk kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
2023 PT Batavia Prosperindo Penghasilan (beban) lain-lain/ Portofolio efek, piutang nasabah, dan pendapatan
Internasional Tbk kegiatan manajer investasi/Marketable securities,
receivables from customers, and investment manager
income
176
Page 181
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 & 2024 Batavia Dana Kas Maxima Reksa dana/Mutual fund Portofolio efek, piutang kegiatan manajer investasi, dan
pendapatan kegiatan manajer investasi/Marketable
securities, investment manager receivables, and investment
manager income
2023 & 2024 Batavia USD Bond Fund Reksa dana/Mutual fund Portofolio efek, piutang kegiatan manajer investasi, dan
pendapatan kegiatan manajer investasi/Marketable
securities, investment manager receivables, and investment
manager income
2023 & 2024 Batavia Obligasi Platinum Plus Reksa dana/Mutual fund Portofolio efek, piutang kegiatan manajer investasi, dan
pendapatan kegiatan manajer investasi/Marketable
securities, investment manager receivables, and investment
manager income
2023 & 2024 Batavia Dana Kas Syariah Reksa dana/Mutual fund Portofolio efek, piutang kegiatan manajer investasi, dan
pendapatan kegiatan manajer investasi/Marketable
securities, investment manager receivables, and investment
manager income
2023 & 2024 Batavia USD Balanced Asia Reksa dana/Mutual fund Portofolio efek, piutang kegiatan manajer investasi, dan
pendapatan kegiatan manajer investasi/Marketable
securities, investment manager receivables, and investment
manager income
2023 & 2024 Batavia Infrastruktur 3 Reksa dana/Mutual fund Portofolio efek, piutang kegiatan manajer investasi, dan
pendapatan kegiatan manajer investasi/Marketable
securities, investment manager receivables, and investment
manager income
2023 & 2024 Batavia Infrastruktur 2 Reksa dana/Mutual fund Portofolio efek, piutang kegiatan manajer investasi, dan
pendapatan kegiatan manajer investasi/Marketable
securities, investment manager receivables, and investment
manager income
2023 & 2024 Batavia Dana Saham Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Dana Saham Optimal Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Dana Obligasi Ultima Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Technology Sharia Equity Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
USD kegiatan manajer investasi/Investment manager receivables
and investment manager income
177
Page 182
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 & 2024 Batavia Saham Cemerlang Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Global ESG Sharia Equity Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
USD kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Saham Sejahtera Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Campuran Cemerlang Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Dana Dinamis Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Dana Likuid Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Prima Obligasi Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Infrastruktur 6 Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Dana Saham Syariah Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Smart Liquid ETF Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia China Impact Sharia Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
Equity USD kegiatan manajer investasi/Investment manager receivables
and investment manager income
178
Page 183
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 & 2024 Batavia IDX30 ETF Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Maxima 50 Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Disruptive Equity Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Dana Obligasi Cemerlang Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Saham Bertumbuh Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Andalan 7 Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Pesona Obligasi Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Maxima 51 Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Obligasi Utama Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Providentia Balanced Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
Fund kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Dana Kas Gebyar Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
179
Page 184
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 & 2024 Batavia Dana Obligasi Plus Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Dana Obligasi Optimal Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Obligasi Berkembang Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Ultima 21 Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia LQ 45 Plus Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Index Pefindo I-grade Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Obligasi Bertumbuh Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Sri Kehati ETF Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Cemerlang 18 Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 KIK Pemupukan Dana Tapera Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
Batavia Pendapatan Tetap kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Cemerlang Plus Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 KIK Pemupukan Dana Tapera Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
Batavia Pendapatan Tetap Tanpa kegiatan manajer investasi/Investment manager receivables
Penjualan Kembali and investment manager income
180
Page 185
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 & 2024 Batavia Dana Kas Nusantara Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Maxima 37 Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Saham ESG Impact Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Dana Obligasi Sejahtera Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Gemilang 9 Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Maxima 25 Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 KIK Pemupukan Dana Tapera Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
Batavia Pasar Uang kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Pendapatan Tetap Utama Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
Syariah kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Si Dana Obligasi Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Gemilang 16 Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 KIK Pemupukan Dana Tapera Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
Batavia Pasar Uang Syariah kegiatan manajer investasi/Investment manager receivables
and investment manager income
181
Page 186
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 & 2024 Batavia Providentia Equity Fund Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Gebyar 12 Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Maxima 8 Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Dana Obligasi Unggulan Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Dana Kas Cemerlang Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Campuran Maxima Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Ultima 2 Reksa dana/Mutual fund Piutang kegiatan manajer investasi dan pendapatan
kegiatan manajer investasi/Investment manager receivables
and investment manager income
2023 & 2024 Batavia Proteksi Maxima 39 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Proteksi Gebyar 11 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Proteksi Maxima 35 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Campuran Gemilang Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Infrastruktur 5 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Proteksi Gebyar 10 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
182
Page 187
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Sifat Relasi (Lanjutan) Nature of Relationship (Continued)
Tahun/Year Pihak berelasi/Related Parties Hubungan/Relationship Transaksi/Transaction
2023 & 2024 Batavia Proteksi Gebyar 9 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Campuran Utama Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Pendapatan Tetap Sukses Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
Syariah manager income
2023 & 2024 Batavia Obligasi Sukses 1 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Proteksi Ultima 17 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Proteksi Cemerlang 87 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia College Bond Fund Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Obligasi Negara Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Pendapatan Tetap Sukses Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
Syariah 2 manager income
2023 & 2024 Batavia Proteksi Ultima 26 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Dana Obligasi Sentosa Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Obligasi Negara 2 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Proteksi Ultima 15 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Proteksi Ultima 1 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 Batavia Proteksi Ultima 12 Reksa dana/Mutual fund Pendapatan kegiatan manajer investasi/Investment
manager income
2023 & 2024 PT Batavia Prosperindo Entitas Induk/ Parent Entity Beban usaha/Operating expenses
Internasional Tbk
2023 & 2024 PT Malacca Trust Wuwungan Entitas Sepengendali/ Under Beban usaha/Operating expenses
Insurance Tbk Common Control
183
Page 188
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Saldo dan Transaksi Dengan Pihak Berelasi Balances and Transactions with Related Parties
a. Portofolio Efek (Catatan 6) a. Marketable Securities (Note 6)
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Reksa Dana Mutual Funds
Batavia Dana Kas Maxima 63.826.208.240 112.503.090.625 Batavia Dana Kas Maxima
Batavia USD Bond Fund 11.297.355.096 11.064.649.008 Batavia USD Bond Fund
Batavia Obligasi Platinum Plus 104.692.280.453 101.704.265.046 Batavia Obligasi Platinum Plus
Batavia USD Balances Asia 6.294.978.444 6.151.702.788 Batavia USD Balances Asia
Batavia Infrastruktur 3 5.092.614.500 5.095.215.500 Batavia Infrastruktur 3
Batavia Infrastruktur 2 5.076.111.788 5.073.516.878 Batavia Infrastruktur 2
Batavia Dana Obligasi Ultima 10.035.721.392 - Batavia Dana Obligasi Ultima
BD Kas Syariah 10.128.400.004 10.020.109.706 BD Kas Syariah
DPLK 5.017.751.844 - DPLK
Total 221.461.421.761 251.612.549.551 Total
b. Piutang Nasabah b. Receivables from Customers
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Reksa Dana Mutual Funds
Batavia Dana Saham 4.632.073.576 6.065.306.128 Batavia Dana Saham
Batavia Dana Kas Maxima 10.246.374.925 10.974.266.495 Batavia Dana Kas Maxima
Batavia Dana Saham Optimal 1.091.787.373 1.506.830.866 Batavia Dana Saham Optimal
Batavia Saham Sejahtera 599.111.091 775.360.217 Batavia Saham Sejahtera
Batavia Saham Cemerlang 1.024.089.236 1.089.096.523 Batavia Saham Cemerlang
Batavia Dana Saham Syariah 884.860.963 234.026.108 Batavia Dana Saham Syariah
Batavia Dana Dinamis 429.019.440 406.324.482 Batavia Dana Dinamis
Batavia Dana Obligasi Optimal 28.353.454 31.238.066 Batavia Dana Obligasi Optimal
Batavia Prima Obligasi 249.741.637 270.841.437 Batavia Prima Obligasi
Batavia USD Balanced Asia 116.399.397 84.593.512 Batavia USD Balanced Asia
Batavia Dana Obligasi Ultima 1.836.867.831 1.343.514.416 Batavia Dana Obligasi Ultima
Batavia Smart Liquid ETF 118.618.114 133.126.648 Batavia Smart Liquid ETF
Batavia LQ 45 Plus 18.931.428 27.132.481 Batavia LQ 45 Plus
Batavia Obligasi Utama 54.722.323 59.805.618 Batavia Obligasi Utama
Batavia Proteksi Ultima 21 25.144.994 27.685.142 Batavia Proteksi Ultima 21
Batavia Proteksi Andalan 7 65.276.962 72.265.769 Batavia Proteksi Andalan 7
Batavia Dana Likuid 382.268.114 290.343.793 Batavia Dana Likuid
Batavia Dana Obligasi Cemerlang 78.608.116 87.039.008 Batavia Dana Obligasi Cemerlang
Batavia Dana Kas Gebyar 41.942.690 35.488.785 Batavia Dana Kas Gebyar
Batavia Obligasi Platinum Plus 72.232.623 79.231.168 Batavia Obligasi Platinum Plus
Batavia Dana Obligasi Sejahtera 12.266.361 13.599.786 Batavia Dana Obligasi Sejahtera
Batavia Pesona Obligasi 64.494.252 65.184.733 Batavia Pesona Obligasi
Batavia Dana Obligasi Plus 23.235.939 32.547.479 Batavia Dana Obligasi Plus
Batavia Proteksi Gemilang 9 9.109.429 10.131.513 Batavia Proteksi Gemilang 9
Batavia Proteksi Cemerlang 18 22.403.962 24.642.434 Batavia Proteksi Cemerlang 18
Batavia Proteksi Cemerlang Plus 20.730.826 22.933.140 Batavia Proteksi Cemerlang Plus
Batavia Pendapatan Tetap Utama Syariah 5.867.836 6.406.647 Batavia Pendapatan Tetap Utama Syariah
Batavia Obligasi Bertumbuh 24.099.882 27.001.558 Batavia Obligasi Bertumbuh
Si Dana Obligasi Maxima 4.689.035 5.245.963 Si Dana Obligasi Maxima
184
Page 189
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Saldo dan Transaksi Dengan Pihak Berelasi Balances and Transactions with Related Parties
(Lanjutan) (Continued)
b. Piutang Nasabah (Lanjutan) b. Receivables from Customers (Continued)
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Reksa Dana Lanjutan Mutual Funds
Batavia IDX30 ETF 80.209.991 107.024.709 Batavia IDX30 ETF
Batavia Infrastruktur 2 148.141.346 156.555.229 Batavia Infrastruktur 2
Batavia Sri Kehati ETF 23.146.227 24.691.719 Batavia Sri Kehati ETF
Batavia Infrastruktur 3 272.573.586 288.183.209 Batavia Infrastruktur 3
Batavia Saham ESG Impact 10.385.591 13.636.314 Batavia Saham ESG Impact
Batavia Providentia BL.Fund 52.475.910 50.024.588 Batavia Providentia BL.Fund
Batavia Dana Kas Nusantara 17.132.143 18.729.073 Batavia Dana Kas Nusantara
Batavia Proteksi Maxima 25 9.237.869 10.049.665 Batavia Proteksi Maxima 25
Batavia Reksa Dana Syariah BGESE USD 631.289.812 871.669.064 Batavia Reksa Dana Syariah BGESE USD
KIK PDT Batavia Pasar Uang 9.086.927 9.944.175 KIK PDT Batavia Pasar Uang
Batavia China Impact Sharia Equity USD 90.660.791 107.452.700 Batavia China Impact Sharia Equity USD
Batavia Dana Kas Syariah 28.029.560 18.280.040 Batavia Dana Kas Syariah
Batavia Disruptive Equity 44.213.414 93.349.249 Batavia Disruptive Equity
KIK PDT Batavia PD Tetap 21.712.201 23.789.718 KIK PDT Batavia PD Tetap
Batavia Saham Bertumbuh 38.541.599 77.838.940 Batavia Saham Bertumbuh
Batavia Technology Sharia Equity USD 1.405.846.386 1.162.209.927 Batavia Technology Sharia Equity USD
KIK PDT BPT Tanpa PJL Kembali 20.003.006 21.951.641 KIK PDT BPT Tanpa PJL Kembali
Batavia Proteksi Maxima 50 90.779.289 101.185.207 Batavia Proteksi Maxima 50
Batavia Campuran Cemerlang 393.680.139 431.890.105 Batavia Campuran Cemerlang
Batavia Proteksi Maxima 51 55.318.582 62.028.400 Batavia Proteksi Maxima 51
RDPT Batavia Infra 6 263.166.625 234.747.761 RDPT Batavia Infra 6
Batavia Obligasi Berkembang 39.004.443 29.713.660 Batavia Obligasi Berkembang
KIK PDT B.Pasar Uang Syariah 2.120.674 3.231.544 KIK PDT B.Pasar Uang Syariah
Batavia Proteksi Maxima 37 16.988.540 18.606.363 Batavia Proteksi Maxima 37
Batavia USD Bond Fund 121.180.256 62.097.643 Batavia USD Bond Fund
Batavia Index Pefindo I-Grade 21.713.305 27.058.059 Batavia Index Pefindo I-Grade
Batavia Proteksi Syariah Maxima 2 11.809.905 - Batavia Proteksi Syariah Maxima 2
Batavia Proteksi Gemilang 16 - 4.538.313 Batavia Proteksi Gemilang 16
Total 26.101.769.926 27.827.148.617 Total
Persentase terhadap total aset 0,59% 0,67% Percentage to total assets
185
Page 190
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Saldo dan Transaksi Dengan Pihak Berelasi Balances and Transactions with Related Parties
(Lanjutan) (Continued)
c. Jasa Manajemen Investasi dan Lainnya c. Investment Management and Other Fees
(Catatan 26) (Note 26)
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Reksa Dana Mutual Funds
Batavia Dana Saham 13.447.048.787 36.721.903.429 Batavia Dana Saham
Batavia Dana Kas Maxima 29.491.675.097 27.139.318.377 Batavia Dana Kas Maxima
Batavia Saham Sejahtera 1.921.268.922 2.891.628.788 Batavia Saham Sejahtera
Batavia Saham Cemerlang 2.920.036.428 3.729.784.656 Batavia Saham Cemerlang
Batavia Dana Saham Optimal 3.326.769.302 4.892.833.183 Batavia Dana Saham Optimal
Batavia Dana Saham Syariah 1.629.822.565 890.476.061 Batavia Dana Saham Syariah
Batavia Dana Dinamis 1.110.209.447 2.322.394.213 Batavia Dana Dinamis
Batavia Dana Obligasi Optimal 81.942.167 89.330.569 Batavia Dana Obligasi Optimal
Batavia Dana Obligasi Unggulan - 129.911.000 Batavia Dana Obligasi Unggulan
Batavia Prima Obligasi 717.121.507 707.134.533 Batavia Prima Obligasi
Batavia LQ 45 Plus 49.131.859 158.726.796 Batavia LQ 45 Plus
Batavia USD Balanced Asia 315.350.945 292.408.466 Batavia USD Balanced Asia
Batavia Dana Obligasi Ultima 4.294.067.963 3.199.104.185 Batavia Dana Obligasi Ultima
Batavia Dana Obligasi Cemerlang 227.366.845 202.357.548 Batavia Dana Obligasi Cemerlang
Batavia Proteksi Andalan 7 187.411.388 191.961.493 Batavia Proteksi Andalan 7
Batavia Obligasi Utama 157.205.763 174.917.628 Batavia Obligasi Utama
Batavia Dana Kas Gebyar 120.394.754 31.433.570 Batavia Dana Kas Gebyar
Batavia Obligasi Platinum Plus 208.968.582 25.619.137 Batavia Obligasi Platinum Plus
Batavia Dana Likuid 1.117.546.078 631.224.562 Batavia Dana Likuid
Batavia Dana Obligasi Sejahtera 35.560.296 36.777.386 Batavia Dana Obligasi Sejahtera
Batavia Pesona Obligasi 175.029.699 173.599.213 Batavia Pesona Obligasi
Batavia Proteksi Ultima 2 - 701.920 Batavia Proteksi Ultima 2
Batavia Smart Liquid ETF 340.227.061 345.967.888 Batavia Smart Liquid ETF
Batavia Dana Kas Cemerlang - 24.446.174 Batavia Dana Kas Cemerlang
Batavia Dana Obligasi Plus 68.763.452 90.936.294 Batavia Dana Obligasi Plus
Batavia Proteksi Gemilang 9 26.465.167 26.937.399 Batavia Proteksi Gemilang 9
Batavia Proteksi Ultima 21 72.596.571 74.421.153 Batavia Proteksi Ultima 21
Batavia Proteksi Cemerlang 18 64.688.154 66.062.945 Batavia Proteksi Cemerlang 18
Batavia Proteksi Cemerlang Plus 60.055.857 61.416.191 Batavia Proteksi Cemerlang Plus
Batavia Pendapatan Tetap Utama Syariah 16.870.279 23.211.078 Batavia Pendapatan Tetap Utama Syariah
Batavia Obligasi Bertumbuh 70.463.273 87.132.444 Batavia Obligasi Bertumbuh
Si Dana Obligasi Maxima 13.452.470 15.275.191 Si Dana Obligasi Maxima
Batavia Proteksi Gemilang 16 8.121.954 23.737.329 Batavia Proteksi Gemilang 16
186
Page 191
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Saldo dan Transaksi Dengan Pihak Berelasi Balances and Transactions with Related Parties
(Lanjutan) (Continued)
c. Jasa Manajemen Investasi dan Lainnya c. Investment Management and Other Fees
(Catatan 26) (Lanjutan) (Note 26) (Continued)
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Reksa Dana (lanjutan) Mutual Funds (continued)
Batavia IDX30 ETF 248.015.506 359.741.134 Batavia IDX30 ETF
Batavia Infrastruktur 2 135.909.491 139.179.644 Batavia Infrastruktur 2
Batavia Sri Kehati ETF 69.020.767 64.363.583 Batavia Sri Kehati ETF
Batavia Infrastruktur 3 250.067.510 256.081.943 Batavia Infrastruktur 3
Batavia Proteksi Maxima 8 - 5.833.358 Batavia Proteksi Maxima 8
Batavia Saham ESG Impact 31.933.335 29.761.281 Batavia Saham ESG Impact
MF Batavia Providentia Balanced Fund 140.981.522 194.828.764 MF Batavia Providentia Balanced Fund
Batavia Dana Kas Nusantara 49.186.282 48.106.607 Batavia Dana Kas Nusantara
Batavia Proteksi Maxima 25 26.480.899 26.916.433 Batavia Proteksi Maxima 25
Batavia Proteksi Gebyar 12 - 267.806.984 Batavia Proteksi Gebyar 12
Batavia Providentia Eq.Fund - 228.486.436 Batavia Providentia Eq.Fund
PDT Batavia Pasar Uang 26.076.973 25.467.566 PDT Batavia Pasar Uang
BCI Sharia Equity USD 262.994.236 - BCI Sharia Equity USD
Batavia Dana Kas Syariah 64.900.528 14.468.091 Batavia Dana Kas Syariah
Batavia Disruptive Equity 146.995.813 315.835.503 Batavia Disruptive Equity
PDT Batavia PD Tetap 62.408.902 59.786.725 PDT Batavia PD Tetap
MF Batavia Saham Bertumbuh 146.671.533 197.229.848 MF Batavia Saham Bertumbuh
MF BTS EQUITY USD 3.187.233.506 3.193.166.570 MF BTS EQUITY USD
KIK PDT BPT Tanpa PJL Kembali 57.453.663 56.444.053 KIK PDT BPT Tanpa PJL Kembali
KIK PDT B.Pasar Uang Syariah 6.091.240 8.474.269 KIK PDT B.Pasar Uang Syariah
MF BP Maxima 37 48.723.428 49.852.643 MF BP Maxima 37
MF Batavia USD Bond Fund 275.907.435 26.281.632 MF Batavia USD Bond Fund
MF BP Maxima 50 261.640.785 192.208.153 MF BP Maxima 50
MF Batavia Campuran Cemerlang 1.136.836.212 475.088.915 MF Batavia Campuran Cemerlang
MF BP Maxima 51 159.756.106 - MF BP Maxima 51
MF RDPT Batavia Infra 6 241.437.271 - MF RDPT Batavia Infra 6
MF Batavia Obligasi Berkembang 104.213.113 - MF Batavia Obligasi Berkembang
MF B.Index Pefindo I-Grade 62.570.299 - MF B.Index Pefindo I-Grade
Batavia Proteksi Maxima 53 1.643.850.000 - Batavia Proteksi Maxima 53
Batavia Global ESG Sharia Equity USD 1.949.944.402 - Batavia Global ESG Sharia Equity USD
Batavia Proteksi Syariah Maxima 2 10.834.776 - Batavia Proteksi Syariah Maxima 2
KPD Saham B-Life Dana Maksi - 536.427.401 KPD Saham B-Life Dana Maksi
KPD BPAM Sequis Q Eq. Fund - 19.152.534 KPD BPAM Sequis Q Eq. Fund
KPD BPAM Sequis Q Managed F - 17.140.707 KPD BPAM Sequis Q Managed F
Total 73.083.768.165 92.281.221.576 Total
Persentase terhadap total pendapatan
28,23% 44,65%
187
Page 192
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. SIFAT, SALDO, DAN TRANSAKSI DENGAN 38. NATURE, BALANCES, AND TRANSACTIONS
PIHAK BERELASI (Lanjutan) WITH RELATED PARTIES (Continued)
Saldo dan Transaksi Dengan Pihak Berelasi Balances and Transactions with Related Parties
(Lanjutan) (Continued)
d. Investasi pada entitas asosiasi d. Investment in associate
31 Maret 2024 31 Desember 2023
PT Arto Investa Pramathana 17.057.232.835 16.742.611.794 PT Arto Investa Pramathana
Persentase terhadap total Percentage to total
aset 0,38% 0,40% asset
e. Jaminan Perusahaan e. Corporate Guarantee
Entitas Induk memberikan jaminan The Parent Entity provided corporate
perusahaan atas utang bank (Catatan 12) yang guarantee for bank loan (Note 12) obtained
diperoleh BPT, Entitas Anak, dari PT Bank by BPT, Subsidiary, from PT Bank Victoria
Victoria Syariah pada tahun 2023 dan Syariah for 2023 and PT Bank Victoria
PT Bank Victoria International Tbk untuk International Tbk for 2023 and 2022.
tahun 2023 dan 2022.
PT Batavia Prosperindo Makmur PT Batavia Prosperindo Makmur provided
memberikan jaminan perusahaan atas utang corporate guarantee for bank loan (Note 12)
bank (Catatan 12) yang diperoleh BPT, obtained by BPT, Subsidiary, from PT Bank
Entitas Anak, dari PT Bank Victoria Syariah Victoria Syariah for 2023.
untuk tahun 2023.
Malacca Trust Pte. Ltd. memberikan jaminan Malacca Trust Pte. Ltd. provided corporate
perusahaan atas liabilitas sewa yang diperoleh guarantee for lease liabilities obtained by
BPT, Entitas Anak, dari PT Orico Balimor BPT, Subsidiary, PT Orico Balimor Finance
Finance (sebelumnya PT Mizuho Balimor (formerly PT Mizuho Balimor Finance).
Finance).
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
COMMITMENTS
PT MALACCA TRUST WUWUNGAN PT MALACCA TRUST WUWUNGAN
INSURANCE Tbk (MTWI) INSURANCE Tbk (MTWI)
Entitas Induk memiliki beberapa ikatan dan The Parent Entity has few significant agreements
perjanjian penting kepada pihak ketiga, sebagai and commitments with third parties, which are as
berikut: follows:
188
Page 193
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
COMMITMENTS
PT MALACCA TRUST WUWUNGAN PT MALACCA TRUST WUWUNGAN
INSURANCE Tbk (MTWI) (lanjutan) INSURANCE Tbk (MTWI) (continued)
PT International Services Pasific Cross (ISPC) PT International Services Pasific Cross (ISPC)
Entitas Induk pada tanggal 2 Januari 2018, The Parent Entity, on January 2, 2018, entered into
menandatangani perjanjian “Business Service” a "Business Service" agreement with ISPC, which
dengan ISPC yang menyatakan bahwa ISPC akan states that ISPC will provide claims administration
memberikan jasa administrasi klaim, pemasaran service, marketing and sales consulting, design and
dan konsultasi penjualan, desain dan administrasi administration of products and advisory services
produk serta jasa penasehat yang berhubungan related to various health and travel insurance
dengan beberapa produk asuransi kesehatan dan products to the Parent Entity. This agreement is
asuransi perjalanan kepada Entitas Induk. valid for 2 years, starting from January 1, 2018 to
Perjanjian ini berlaku selama 2 tahun, dimulai sejak December 31, 2019.
tanggal 1 Januari 2018 sampai dengan tanggal
31 Desember 2019.
Pada tanggal 6 Januari 2020, perjanjian tersebut On January 6, 2020, the agreement was extended
diperpanjang dengan masa berlaku 2 tahun, dimulai with a validity period of 2 years, starting from
sejak tanggal 1 Januari 2020 sampai dengan January 1, 2020 to December 31, 2021.
tanggal 31 Desember 2021.
Pada tanggal 6 Januari 2022, perjanjian tersebut On January 6, 2022, the agreement was extended
diperpanjang dengan masa berlaku 2 tahun, dimulai with a validity period of 2 years, starting from
sejak tanggal 1 Januari 2022 sampai dengan January 1, 2022 to December 31, 2023.
tanggal 31 Desember 2023.
Atas jasa tersebut, Entitas Induk diharuskan For those services, the Parent Entity is required to
membayar biaya jasa tahunan sebesar 10% dari pay annual service fee amounting to 10% from
jumlah produksi premi bruto dan tidak melebihi total gross premium production and not exceeding
Rp15.750.000.000 untuk tahun 2023 dan 2022. Rp15,750,000,000 for years 2023 and 2022.
Sampai dengan tanggal penyelesaian laporan Until the completion date of the consolidated
keuangan konsolidasian, perjanjian masih dalam financial statements, the extension of the agreement
proses perpanjangan. is still in the process.
Entitas Induk, pada tanggal 2 Mei 2019, The Parent Entity, on May 2, 2019, entered into a
menandatangani perjanjian “Business Service” "Business Service" agreement with ISPC, which
dengan ISPC yang menyatakan bahwa ISPC akan states that ISPC will provide claims administration
memberikan jasa administrasi klaim, pemasaran service, marketing and sales consulting, design and
dan konsultasi penjualan, desain dan administrasi administration of products and advisory services
produk serta jasa penasehat yang berhubungan related to various international health and travel
dengan beberapa produk asuransi kesehatan dan insurance products to the Parent Entity. This
asuransi perjalanan internasional kepada Entitas agreement is valid until December 31, 2020.
Induk. Perjanjian ini berlaku sampai dengan
tanggal 31 Desember 2020.
189
Page 194
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
Pada tanggal 4 Januari 2021, perjanjian tersebut On January 4, 2021, the agreement was extended
diperpanjang dengan masa berlaku 2 tahun, dimulai with a validity period of 2 years, starting from
sejak tanggal 1 Januari 2021 sampai dengan January 1, 2021 to December 31, 2022.
tanggal 31 Desember 2022.
Pada tanggal 12 Desember 2022, perjanjian On December 12, 2022, the agreement was
tersebut diperpanjang dengan masa berlaku extended with a validity period of 1 year, starting
1 tahun, dimulai sejak tanggal 1 Januari 2023 from January 1, 2023 to December 31, 2023.
sampai dengan tanggal 31 Desember 2023.
Atas jasa tersebut, Entitas Induk diharuskan For those services, the Parent Entity is required to
membayar biaya jasa fasilitas layanan sebesar pay service facility fee amounting to 26.975% from
26,975% dari jumlah produksi premi reasuransi. total reinsurance premium production.
Sampai dengan tanggal penyelesaian laporan Until the completion date of the consolidated
keuangan konsolidasian, perjanjian masih dalam financial statements, the extension of the agreement
proses perpanjangan. is still in the process.
Biaya jasa tahunan yang dibayarkan Entitas Induk The annual service fee paid by the Parent Entity to
ke ISPC untuk tahun yang berakhir pada tanggal ISPC for the years ended December 31, 2023 and
31 Desember 2023 dan 2022 masing-masing 2022 amounted to Rp1,575,000,000, respectively,
sebesar Rp1.575.000.000 dicatat sebagai bagian recorded as part of other underwriting expense.
dari beban underwriting lain-lain.
PT Administrasi Medika (AdMedika) PT Administrasi Medika (AdMedika)
Entitas Induk pada tanggal 25 Maret 2021, The Parent Entity, on March 25, 2021, entered into
menandatangani Perjanjian Kerjasama Jasa a Health Insurance Administration Services
Administrasi Asuransi Kesehatan dengan Agreement with AdMedika, which states that
AdMedika yang menyatakan bahwa AdMedika AdMedika will provide insurance administration
akan memberikan jasa administrasi asuransi service to the Parent Entity. This agreement is
kesehatan kepada Entitas Induk. Perjanjian ini valid for 2 years, starting from February 1, 2021 to
berlaku selama 2 tahun, dimulai sejak tanggal January 31, 2023.
1 Februari 2021 sampai dengan tanggal
31 Januari 2023.
Pada tanggal 28 Februari 2023, perjanjian tersebut On February 28, 2023, the agreement was
diperpanjang dengan masa berlaku 2 tahun, dimulai extended with a validity period of 2 years, starting
sejak tanggal 1 Februari 2023 sampai dengan from February 1, 2023 to January 31, 2025.
tanggal 31 Januari 2025.
190
Page 195
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT MALACCA TRUST WUWUNGAN PT MALACCA TRUST WUWUNGAN
INSURANCE Tbk (MTWI) (Lanjutan) INSURANCE Tbk (MTWI) (Continued)
PT Fullerton Health Indonesia (FHI) PT Fullerton Health Indonesia (FHI)
ISPC pada tanggal 28 September 2021, ISPC, on September 28, 2021, signed a partnership
menandatangani perjanjian kerjasama service agreement on service agreement with FHI. This
agreement dengan FHI. Perjanjian ini dibuat agreement was made with the intent and purpose of
dengan maksud dan tujuan untuk melakukan collaborating with group health administration
kerjasama layanan jasa administrasi kesehatan grup services and risk management provided by FHI to
dan manajemen risiko yang diberikan oleh FHI Participants nominated by ISPC who are entitled to
kepada Para Peserta yang dinominasikan oleh ISPC health service benefits from the ISPC. The term of
yang berhak atas manfaat layanan kesehatan dari this agreement is 12 months from June 1, 2021 to
ISPC. Jangka waktu perjanjian ini adalah 12 bulan May 31, 2022 and can be renewed automatically
terhitung sejak tanggal 1 Juni 2021 sampai dengan for a period of 1 year. This agreement is
31 Mei 2022 dan dapat diperpanjang secara automatically renewed and extended until
otomatis untuk jangka waktu 1 tahun. Perjanjian June 1, 2023.
tersebut diperpanjang secara otomatis sampai
dengan tanggal 1 Juni 2023.
Perjanjian tersebut telah diperpanjang dengan The agreement has been extended for a period of
jangka waktu perjanjian 1 tahun terhitung sejak 1 year starting from June 1, 2023 and ending on
tanggal 1 Juni 2023 dan berakhir pada tanggal May 31, 2024.
31 Mei 2024.
PT Trinity Reinsurance Brokers (TRB) PT Trinity Reinsurance Brokers (TRB)
Entitas Induk, pada tanggal 15 Maret 2021, The Parent Entity, on March 15, 2021, signed
menandatangani Perjanjian Kerjasama Reasuransi Reinsurance Agreement with PT Trinity
dengan PT Trinity Reinsurance Brokers untuk Reinsurance Brokers for treaty programmes, they
program sebagai berikut: are as follows:
Whole Account Excess of Loss ReinsuranceTreaty Whole Account Excess of Loss ReinsuranceTreaty
Whole Account Quota Share and Surplus Treaty Whole Account Quota Share and Surplus Treaty
TRB akan memberikan maximum cover untuk TRB will provide maximum cover to insurance
produk asuransi Entitas Induk. Entitas Induk product of the Parent Entity. The Parent Entity is
diwajibkan membayar premi reasuransi sebesar required to pay reinsurance premium amounting to
Rp1.096.808.000. Perjanjian ini berlaku selama Rp1,096,808,000. This agreement is valid for
1 tahun, dimulai sejak tanggal 1 Januari 2022 1 year, starting from January 1, 2022 to
sampai dengan tanggal 31 Maret 2023. March 31, 2023.
Pada tanggal 1 April 2023, perjanjian tersebut On April 1, 2023, the agreement was extended with
diperpanjang dengan masa berlaku 1 tahun, dimulai a validity period of 1 year, starting from
sejak tanggal 1 April 2023 sampai dengan tanggal April 1, 2023 to March 31, 2024.
31 Maret 2024.
191
Page 196
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
PT MALACCA TRUST WUWUNGAN PT MALACCA TRUST WUWUNGAN
INSURANCE Tbk (MTWI) (Lanjutan) INSURANCE Tbk (MTWI) (Continued)
PT Victoria Insurance Tbk PT Victoria Insurance Tbk
Entitas Induk, pada tanggal 6 Maret 2023, The Parent Entity, on March 6, 2023, signed
menandatangani Perjanjian Kerjasama dengan Reinsurance Agreement with PT Victoria Alife
PT Victoria Alife Indonesia untuk melakukan Indonesia for production, development, marketing,
kerjasama pembuatan, pengembangan, pemasaran, and sell of PA Plus insurance product. This
dan penjualan Produk Asuransi PA Plus. Perjanjian agreement is valid for 3 year, starting from
ini berlaku selama 3 tahun, dimulai sejak tanggal March 1, 2023 to March 31, 2026.
1 Maret 2023 sampai dengan tanggal
31 Maret 2026.
BATAVIA PROSPERINDO ASET BATAVIA PROSPERINDO ASET
MANAJEMEN MANAJEMEN
Perusahaan mengadakan kerjasama dengan bank The Company entered into agreements with the
kustodian berikut ini sehubungan dengan Kontrak following custodian banks in connection with the
Investasi Kolektif Reksa dana. Perusahaan Collective Investment Contract for the following
bertindak sebagai manajer investasi yang mutual funds, whereby the Company acts as an
mengelola kekayaan reksa dana dan memperoleh investment manager of the assets of the mutual
imbalan jasa. funds and receives service fees.
Berikut ini adalah Kontrak Investasi Kolektif The following is the summary of Collective
Reksa dana yang masih berlaku sampai dengan Investment Contracts which are still valid until the
tanggal terakhir pelaporan. end of the reporting period.
192
Page 197
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
Maksimum Imbalan
Jasa dari Nilai Aset
Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
1 November 1996 dan Deutsche Bank AG Batavia Dana Saham 3,00% p.a
perubahan terakhir
11 Oktober 2022/
November 1, 1996
and the latest
amendment dated
October 11, 2022
4 Oktober 2006 dan Deutsche Bank AG Batavia Dana Saham 3,00% p.a
perubahan terakhir Optimal
tanggal 11 Oktober
2022/ October 4,
2006 and the latest
amendment dated
October 11, 2022
15 Juni 2007 dan Deutsche Bank AG Batavia Dana Saham 3,00% p.a
perubahan terakhir Syariah
tanggal 11 Oktober
2022/ June 15, 2007
and the latest
amendment dated
October 11, 2022
4 November 2021 dan PT Bank Mandiri Batavia Saham 3,00% p.a
perubahan terakhir (Persero) Tbk Bertumbuh
tanggal 14 Desember
2022/ November 4,
2021 and the latest
amendment dated
December 14, 2022
193
Page 198
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
BATAVIA PROSPERINDO ASET BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
30 Agustus 2017 dan PT Bank Mandiri Batavia Saham 3,00% p.a
perubahan terakhir (Persero) Tbk Cemerlang
tanggal 14 Desember
2022/ August 30,
2017 and the latest
amendment dated
December 14, 2022
23 November 2016 dan PT Bank Mandiri Batavia Saham 3,00% p.a
perubahan terakhir (Persero) Tbk Sejahtera
tanggal 14 Desember
2022/ November 23,
2016 and the latest
amendment dated
December 14, 2022
15 Maret 2019 dan PT Bank HSBC Batavia Saham ESG 3,00% p.a
perubahan terakhir Indonesia Impact
tanggal 11 Oktober
2022/ March 15,
2019 and the latest
amendment dated
October 11, 2022
13 Februari 2014 dan PT Bank HSBC Batavia LQ45 Plus 3,00% p.a
perubahan terakhir Indonesia
tanggal 11 Oktober
2022/ February 13,
2014 and the latest
amendment dated
October 11, 2022
2 September 2021 dan PT Bank HSBC Batavia Disruptive 3,00% p.a
perubahan terakhir Indonesia Equity
tanggal 11 Oktober
2022/ September 2,
2021 and the latest
amendment dated
October 11, 2022
194
Page 199
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
BATAVIA PROSPERINDO ASET BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
Maksimum Imbalan
Jasa dari Nilai Aset
Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
6 Mei 2021 dan PT Bank HSBC Batavia China Impact 3,00% p.a
perubahan terakhir Indonesia Sharia Equity USD
tanggal 11
September 2023/
May 6, 2021 and the
latest amendment
dated September 11,
2023
3 Juli 2020 dan PT Bank HSBC Batavia Global ESG 3,00% p.a
perubahan terakhir Indonesia Sharia Equity USD
tanggal 11 Oktober
2022/ July 3, 2020
and the latest
amendment dated
October 11, 2022
3 September 2021 dan PT Bank HSBC Batavia Technology 3,00% p.a
perubahan terakhir Indonesia Sharia Equity USD
tanggal 11 Oktober
2022/ September 3,
2021 and the latest
amendment dated
October 11, 2022
6 Maret 2015 dan PT Bank Bukopin Tbk Batavia Dana Kas 2,00% p.a
perubahan terakhir Cemerlang
tanggal dan
perubahan terakhir
tanggal
15 Desember 2022/
March 6, 2015 and
the latest amendment
dated December 15,
2022
195
Page 200
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
BATAVIA PROSPERINDO ASET BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
12 November 2015 dan PT Bank Central Asia Batavia Dana Kas 1,50% p.a
perubahan terakhir Tbk Gebyar
tanggal dan
perubahan terakhir
tanggal
15 Desember 2022/
November 12, 2015
and the latest
amendment dated
December 15, 2022
21 Desember 2006 dan PT Bank HSBC Batavia Dana Kas 2,00% p.a
perubahan terakhir Indonesia Maxima
tanggal dan
perubahan terakhir
tanggal
11 Januari 2023/
December 21, 2006
and the latest
amendment dated
January 11, 2023
24 Juli 2019 dan PT Bank BJB Batavia Dana Kas 1,50% p.a
perubahan terakhir Nusantara
tanggal 14 Desember
2022/ July 24, 2019
and the latest
amendment dated
December 14, 2022
14 Agustus 2013 dan PT Bank HSBC Batavia Dana Likuid 2,00% p.a
perubahan terakhir Indonesia
tanggal 11 Oktober
2022/ August 14,
2013 and the latest
amendment dated
October 11, 2022
27 September 2021 dan Deutsche Bank AG Batavia Dana Kas 1,50% p.a
perubahan terakhir Syariah
tanggal 11 Oktober
2022/ September 27,
2021 and the latest
amendment dated
October 11, 2022
30 Juli 2021/ PT Bank Rakyat KIK Pemupukan Dana 0,10% p.a
July 30, 2021 Indonesia Tapera Batavia
Pasar Uang
196
Page 201
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
BATAVIA PROSPERINDO ASET BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
Maksimum Imbalan
Jasa dari Nilai Aset
Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
1 Maret 2022/ PT Bank Rakyat KIK Pemupukan Dana 0,10% p.a
March 1, 2022 Indonesia Tapera Batavia
Pasar Uang Syariah
18 Februari 2014 dan PT Bank Mandiri Batavia Dana Obligasi 2,00% p.a
perubahan terakhir (Persero) Tbk Cemerlang
tanggal 15 Desember
2022/ February 18,
2014 and the latest
amendment dated
December 15, 2022
25 Maret 2015 dan PT Bank DBS Batavia Dana Obligasi 2,00% p.a
perubahan terakhir Indonesia Optimal
tanggal 15 Desember
2022/ March 25,
2015 and the latest
amendment dated
December 15, 2022
3 Juli 2012 dan Standard Chartered Batavia Dana Obligasi 1,00% p.a
perubahan terakhir Bank Indonesia Plus
tanggal 15 Desember
2022/ July 3, 2012
and the latest
amendment dated
December 15, 2022
17 Maret 2015 dan Standard Chartered Batavia Dana Obligasi 2,00% p.a
perubahan terakhir Bank Indonesia Sejahtera
tanggal 15 Desember
2022/ March 17,
2015 and the latest
amendment dated
December 15, 2022
16 Januari 2007 dan Standard Chartered Batavia Dana Obligasi 2,00% p.a
perubahan terakhir Bank Indonesia Ultima
tanggal 11 Oktober
2022/ January 16,
2007 and the latest
amendment dated
October 11, 2022
197
Page 202
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
BATAVIA PROSPERINDO ASET BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
Maksimum Imbalan
Jasa dari Nilai Aset
Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
8 Februari 2018 dan PT Bank Mega Tbk Batavia Obligasi 2,00% p.a
perubahan terakhir Bertumbuh
tanggal 14 Desember
2022/ February 8,
2018 and the latest
amendment dated
December 14, 2022
7 Juli 2017 dan PT Bank HSBC Batavia Obligasi 2,00% p.a
perubahan terakhir Indonesia Platinum Plus
tanggal 4 Januari
2023/ July 7, 2017
and the latest
amendment dated
January 4, 2023
11 Oktober 2017 dan PT Bank DBS Batavia Obligasi 1,00% p.a
perubahan terakhir Indonesia Utama
tanggal 14 Desember
2022/ October 11,
2017 and the latest
amendment dated
December 14, 2022
15 Agustus 2016 dan PT Bank Mega Tbk Batavia Pendapatan 2,00% p.a
perubahan terakhir Tetap Utama
tanggal 15 Desember Syariah
2022/ August 15,
2016 and the latest
amendment dated
December 15, 2022
12 Desember 2011 PT Bank Permata Tbk Batavia Prima 1,00% p.a
dan perubahan Obligasi
terakhir
tanggal 15 Desember
2022/ December 12,
2011 and the latest
amendment dated
December 15, 2022
198
Page 203
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
BATAVIA PROSPERINDO ASET BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
23 Januari 2022 dan PT Bank HSBC Batavia USD Bond 1,50% p.a
perubahan terakhir Indonesia Fund
tanggal 11 Oktober
2022/ January 23,
2022 and the latest
amendment dated
October 11, 2022
27 November 2006 dan Standard Chartered Si Dana Obligasi 2,00% p.a
perubahan terakhir Bank Indonesia Maxima
tanggal 14 Desember
2022/ November 27,
2006 and the latest
amendment dated
December 14, 2022
28 September 2021/ PT Bank Rakyat KIK Pemupukan Dana 0,20% p.a
September 28, 2021 Indonesia Tapera Batavia
Pendapatan Tetap
22 November 2021/ PT Bank Rakyat KIK Pemupukan Dana 0,10% p.a
November 22, 2021 Indonesia Tapera Batavia
Pendapatan Tetap
Tanpa Penjualan
Kembali
28 Desember 2018/ PT Bank Bukopin Tbk Batavia Infrastruktur 2 2,00% p.a
December 28, 2018
10 Mei 2019/May 10, PT Bank Bukopin Tbk Batavia Infrastruktur 3 2,00% p.a
2019
7 Oktober 2022/ PT Bank HSBC Batavia Campuran 3,00% p.a
October 7, 2022 Indonesia Cemerlang
12 April 2002 dan Deutsche Bank AG Batavia Dana Dinamis 3,00% p.a
perubahan terakhir
tanggal 11 Oktober
2022/ April 12, 2002
and the latest
amendment dated
October 11, 2022
6 Februari 2020 dan PT Bank HSBC Batavia Providentia 2,00% p.a
perubahan terakhir Indonesia Balanced Fund
tanggal 14 Desember
2022/ February 6,
2020 and the latest
amendment dated
December 14, 2022
199
Page 204
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
BATAVIA PROSPERINDO ASET BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
Maksimum Imbalan
Jasa dari Nilai Aset
Bersih/
Tanggal Perjanjian/ Bank Kustodian/ Reksa Dana/ Maximum Fee From Net
Date of Agreement Custodian Bank Mutual Funds Asset Value
7 Oktober 2022/ PT Bank HSBC Batavia Campuran 3,00% p.a
October 7, 2022 Indonesia Cemerlang
12 April 2002 dan Deutsche Bank AG Batavia Dana Dinamis 3,00% p.a
perubahan terakhir
tanggal 11 Oktober
2022/ April 12, 2002
and the latest
amendment dated
October 11, 2022
6 Februari 2020 dan PT Bank HSBC Batavia Providentia 2,00% p.a
perubahan terakhir Indonesia Balanced Fund
tanggal 14 Desember
2022/ February 6,
2020 and the latest
amendment dated
December 14, 2022
18 November 2015 dan Standard Chartered Batavia Proteksi 5,00% p.a
perubahan terakhir Bank Indonesia Cemerlang Plus
30 Maret 2022/
November 18 , 2015
and the latest
amendment dated
March 30, 2022
6 Agustus 2014 dan PT Bank Mega Tbk Batavia Proteksi 2,50% p.a
perubahan terakhir Gemilang 9
17 Mei 2022/
August 6, 2014 and
the latest amendment
dated May 17, 2022
22 Agustus 2014 dan PT Bank HSBC Batavia Proteksi 3,00% p.a
perubahan terakhir Indonesia Gemilang 16
tanggal 20 Januari
2015/ August 22,
2014 and the latest
amendment dated
January 20, 2015
200
Page 205
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
BATAVIA PROSPERINDO ASET BATAVIA PROSPERINDO ASET
MANAJEMEN (Lanjutan) MANAJEMEN (Continued)
4 September 2019/ PT Bank HSBC Batavia Proteksi 5,00% p.a
September 4, 2019 Indonesia Maxima 16
8 Mei 2020 dan PT Bank Central Asia Batavia Proteksi 5,00% p.a
perubahan terakhir Tbk Maxima 25
30 Maret 2022/May
8, 2020 and the
latest amendment
dated March 30,
2022
3 Desember 2020 dan PT Bank DBS Batavia Proteksi 5,00% p.a
perubahan terakhir Indonesia Maxima 31
30 Maret 2022/
December 3 , 2020
and the latest
amendment dated
March 30, 2022
8 Januari 2021 dan PT Bank HSBC Batavia Proteksi 5,00% p.a
perubahan terakhir Indonesia Maxima 32
30 Maret 2022/
January 8, 2021 and
the latest amendment
dated March 30,
2022
14 Maret 2022/ PT Bank Danamon Batavia Proteksi 5,00% p.a
March 14, 2022 Tbk Maxima 39
21 Oktober 2022/ PT Bank Central Asia Batavia Proteksi 5,00% p.a
October 21, 2022 Tbk Maxima 50
9 Februari 2023/ PT Bank Central Asia Batavia Proteksi 5,00% p.a
February 9, 2023 Tbk Maxima 51
20 Maret 2018/ PT Bank DBS Batavia Proteksi 5,00% p.a
March 20, 2018 Indonesia Ultima 11
6 Juni 2018 dan PT Bank DBS Batavia Proteksi 5,00% p.a
perubahan Indonesia Ultima 21
terakhir30 Maret
2022/June 6, 2018
and the latest
amendment dated
March 30, 2022
Perusahaan mengadakan kerjasama dengan bank The Company entered into agreements with the
kustodian berikut ini sehubungan dengan Kontrak following custodian banks in connection with the
Investasi Kolektif Reksa dana. Perusahaan Collective Investment Contract for the following
bertindak sebagai manajer investasi yang mutual funds, whereby the Company acts as an
mengelola kekayaan reksa dana dan memperoleh investment manager of the assets of the mutual
imbalan jasa. funds and receives service fees.
201
Page 206
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. IKATAN DAN PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS AND
(Lanjutan) COMMITMENTS (Continued)
BATAVIA PROSPERINDO TRANS Tbk (BPT) BATAVIA PROSPERINDO TRANS Tbk (BPT)
Perjanjian dengan pelanggan Agreements with the customers
Grup mengadakan perjanjian dengan seluruh The Group entered into agreements with all of its
pelanggannya untuk transaksi sewa kendaraan. customers for vehicle rent. Based on the
Berdasarkan perjanjian tersebut, Grup setuju untuk agreements, the Group agreed to deliver vehicle
memberikan jasa sewa kendaraan selama periode rent services for certain period with fixed
tertentu dengan nilai transaksi yang sudah transaction amount. In addition, the agreement
ditetapkan. Selain itu, perjanjian tersebut mengatur also states the responsibility of the Group and
mengenai tanggung jawab masing-masing dari customers.
Grup dan pelanggan.
Pada awal tahun 2022, Grup memiliki kebijakan The Group have a new policy beginning 2022, that
baru yang mengharuskan pelanggan untuk requires customers to provide deposits in advance,
melakukan deposit terlebih dahulu khususnya especially for new customers who are considered
untuk pelanggan baru yang dinilai oleh manajemen by management to have a higher risk of asset
memiliki risiko yang lebih tinggi atas kerusakan damage.
aset.
Perjanjian akan berakhir jika: This agreement shall be terminated if:
a. Terdapat kesepakatan tertulis untuk a. Written agreement made to terminate the
mengakhiri perjanjian; agreement;
b. Periode sewa telah berakhir; b. The lease period has expired;
c. Pelanggan mengakhiri perjanjian sebelum c. Customers terminate the agreement before the
sewa berakhir; lease period expire;
d. Salah satu pihak tidak memenuhi d. Either party does not fulfill its obligations in
kewajibannya sesuai dengan yang dituangkan accordance with the agreement and such
di dalam perjanjian dan kelalaian tersebut negligence has been notified by either party in
telah diperingatkan oleh salah satu secara written for 3 (three) consecutive times, the
tertulis sebanyak 3 (tiga) kali berturut-turut, injured party is entitled to terminate this
pihak yang dirugikan berhak mengakhiri agreement unilaterally by submitting a written
perjanjian ini secara sepihak dengan notice.
memberikan pemberitahuan tertulis.
40. KONTRAK REASURANSI 40. REINSURANCE CONTRACT
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
(MTWI) (MTWI)
Dalam rangka manajemen risiko atas In relation to the risk management of large
pertanggungan asuransi yang bernilai besar dan amounts of insurance coverage and special risks,
mempunyai risiko khusus, MTWI, Entitas Anak, MTWI, Subsidiary, which engages in insurance
yang bergerak dalam bidang asuransi mengadakan activities entered into proportional and non-
kontrak reasuransi baik yang bersifat proporsional proportional reinsurance contracts with several
maupun non-proporsional dengan beberapa insurance and reinsurance companies.
perusahaan asuransi dan reasuransi.
202
Page 207
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. KONTRAK REASURANSI (Lanjutan) 40. REINSURANCE CONTRACT (Continued)
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
(MTWI) (MTWI)
Program reasuransi untuk tahun 2023 adalah Reinsurance programs in 2023 are as follows:
sebagai berikut:
a. Program Reasuransi Proporsional Treaty a. Proportional Treaty Reinsurance Program
2023
Program Treaty untuk setiap kerugian dan setiap
resiko/Treaty program for each loss and risk
Retensi sendiri/ Reasuransi/ Total/
Jenis tertanggung Own retention Reinsurance Amount Type of coverage
Surplus Surplus
Rupiah Indonesia Indonesia Rupiah
Kebakaran 10.000.000.000 240.000.000.000 250.000.000.000 Fire
Rekayasa 10.000.000.000 90.000.000.000 100.000.000.000 Engineering
Pengangkutan 4.000.000.000 40.000.000.000 44.000.000.000 Cargo
Kecelakaan diri 4.000.000.000 40.000.000.000 44.000.000.000 Personal accident
Kendaraan bermotor 500.000.000 10.000.000.000 10.500.000.000 Motor vehicle
Quota share Quota share
Rupiah Indonesia Indonesian Rupiah
Kebakaran 2.000.000.000 8.000.000.000 10.000.000.000 Fire
Rekayasa 2.000.000.000 8.000.000.000 10.000.000.000 Engineering
Pengangkutan 8.000.000.000 2.000.000.000 10.000.000.000 Cargo
Kecelakaan diri 2.000.000.000 2.000.000.000 4.000.000.000 Personal accident
b. Program Reasuransi Non-proporsional - b. Non-proportional Reinsurance Program –
Excess of Loss Excess of Loss
2023
Program Treaty untuk setiap kerugian dan setiap
resiko/Treaty program for each loss and risk
Retensi sendiri/ Reasuransi/ Total/
Jenis tertanggung Own retention Reinsurance Amount Type of coverage
Rupiah Indonesia Indonesian Rupiah
Kebakaran 2.000.000.000 98.000.000.000 100.000.000.000 Fire
Pengangkutan 2.000.000.000 98.000.000.000 100.000.000.000 Cargo
Kecelakaan diri 2.000.000.000 98.000.000.000 100.000.000.000 Personal accident
Rekayasa 2.000.000.000 98.000.000.000 100.000.000.000 Engineering
Risiko-risiko yang tidak termasuk dalam The risks which are not included in
kontrak reasuransi di atas ditawarkan secara reinsurance contracts above are offered
fakultatif kepada perusahaan reasuransi. facultatively to reinsurance companies.
203
Page 208
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. SEGMEN OPERASI 41. OPERATING SEGMENTS
Informasi yang dilaporkan kepada manajemen Information reported to management for the
untuk tujuan alokasi sumber daya dan penilaian purpose of resources allocation and assessment of
kinerja segmen difokuskan pada jenis produk atau segment performance focuses on type of products
jasa yang diberikan atau disediakan. Segmen yang or services delivered or provided. Group’s
dilaporkan Grup merupakan kegiatan sebagai reportable segments are engaged in the following
berikut: activities:
a. Manajemen investasi a. Investment management
b. Pembiayaan (dihentikan) b. Financing (discontinued)
c. Jasa transportasi c. Transportation service
d. Asuransi umum d. General insurance
e. Perantara perdagangan efek dan penjaminan e. Brokerage and underwriting
emisi efek
Pendapatan dan Hasil Segmen Segment Revenue and Result
Berikut ini merupakan analisa pendapatan dan hasil The following is an analysis of the Group’s revenue
segmen Grup berdasarkan segmen dilaporkan: and results by reportable segments:
Pendapatan Segmen/
Segmen Revenue
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Manajemen investasi 96.987.061.470 111.312.119.852 Investment management
Jasa transportasi 113.991.715.035 Transportation service
Asuransi umum 33.836.478.538 18.410.237.242 General insurance
Perantara perdagangan efek dan
penjaminan emisi 27.739.434 24.751.731 Brokerage and underwriting
Lainnya 128.048.948.127 (7.367.673.460) Others
Total 258.900.227.569 236.371.150.400 Total
Laba (Rugi) Sebelum Pajak Segmen/
Segment Profit (Loss) Before Income Tax
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Manajemen investasi 21.627.560.606 29.674.833.890 Investment management
Jasa transportasi 20.574.592.660 20.462.784.833 Transportation service
Asuransi umum 18.333.346.603 8.058.770.441 General insurance
Perantara perdagangan efek dan
penjaminan emisi (31.383.224) (82.953.933) Brokerage and underwriting
Lainnya (6.573.604.373) (11.856.648.741) Others
Total 53.930.512.273 46.256.786.490 Total
204
Page 209
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. SEGMEN OPERASI (Lanjutan) 41. OPERATING SEGMENTS (Continued)
Pendapatan dan Hasil Segmen (Lanjutan) Segment Revenue and Result (Continued)
Laba (Rugi) Segmen/
Segment Profit (Loss) After Tax
31 Maret/ March 31, 31 Maret/ March 31,
2024 (Tidak Diaudit/ 2023 (Tidak Diaudit/
Unaudited) Unaudited)
Manajemen investasi 16.407.775.215 22.652.908.363 Investment management
Jasa transportasi 15.074.457.256 14.382.405.178 Transportation service
Asuransi umum 18.333.346.603 6.697.325.375 General insurance
Perantara perdagangan efek dan
penjaminan emisi (31.383.224) (82.953.933) Brokerage and underwriting
Lainnya (6.573.604.373) (11.856.648.741) Others
Total 43.210.591.478 31.793.036.242 Total
Pendapatan segmen yang dilaporkan di atas Segment revenue reported above represents
merupakan pendapatan yang dihasilkan dari pihak revenue generated from third parties. There were
ketiga. Tidak terdapat pendapatan antar segmen. no inter-segment sales.
Laba segmen merupakan laba yang diperoleh setiap Segment profit represents the profit earned by each
segmen tanpa mengalokasikan penghasilan (beban) segment without allocation of other income
lainlain dan beban pajak. Hal ini merupakan (expense) and tax expense. This is the measure
pengukuran yang dilaporkan kepada manajemen reported to the management as the operating
sebagai pengambil keputusan operasional untuk decision maker for the purposes of resource
tujuan alokasi sumber daya dan penilaian kinerja allocation and assessment of segment performance.
segmen.
Aset dan Liabilitas Segmen Segment Assets and Liabilities
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Aset Segmen Segment Assets
Manajemen investasi 178.038.387.754 224.566.159.332 Investment management
Jasa transportasi 1.601.121.017.075 1.528.536.933.453 Transportation service
Asuransi umum 1.814.881.853.715 1.627.392.898.121 General insurance
Perantara perdagangan dan
penjaminan emisi efek 3.707.517.509 3.737.865.493 Brokerage and underwriting
Lainnya 2.253.368.637.101 1.990.730.121.441 Others
Total 5.851.117.413.154 5.374.963.977.840 Total
Eliminasi (1.408.596.056.486) (1.217.188.630.814) Elimination
Konsolidasian 4.442.521.356.668 4.157.775.347.026 Consolidated
205
Page 210
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
41. SEGMEN OPERASI (Lanjutan) 41. OPERATING SEGMENTS (Continued)
Aset dan Liabilitas Segmen (Lanjutan) Segment Assets and Liabilities (Continued)
31 Maret/ March 31, 31 Desember/
2024 (Tidak Diaudit/ December 31, 2023
Unaudited) (Diaudit/ Audited)
Liabilitas Segmen Segment Assets
Manajemen investasi 65.910.914.323 68.846.461.116 Investment management
Jasa transportasi 1.084.617.279.310 1.027.567.191.080 Transportation service
Asuransi umum 1.515.865.149.712 1.346.709.540.655 General insurance
Perantara perdagangan dan
penjaminan emisi efek 92.682.162 91.646.922 Brokerage and underwriting
Lainnya 83.443.238.024 70.411.494.133 Others
Total 2.749.929.263.531 2.513.626.333.906 Total
Eliminasi - (1.844.375.300) Elimination
Konsolidasian 2.749.929.263.531 2.511.781.958.606 Consolidated
Untuk tujuan pengawasan kinerja segmen dan For the purpose of monitoring segment
pengalokasian sumber daya di antara segmen, performance and allocating resources between
seluruh aset dan liabilitas dialokasikan ke segmen segments, all assets and liabilities are allocated to
dilaporkan. reportable segments.
Grup mempertimbangkan untuk tidak mengajukan The Group considered not presenting the revenue
pendapatan per pelanggan eksternal per lokasi from external customers by location of operation
operasi dan informasi terkait aset per lokasi aset and information by location of operations and its
karena Grup hanya beroperasi di Indonesia. assets by location, since the Group only operates in
Indonesia.
42. INSTRUMEN KEUANGAN 42. FINANCIAL INSTRUMENTS
Tabel di bawah ini adalah perbandingan nilai The table below is a comparison by class of the
tercatat dan nilai wajar dari instrumen keuangan carrying amounts and fair value of the Group’s
Grup yang dicatat di laporan keuangan financial instruments that are carried in the
konsolidasian. consolidated financial statements.
206
Page 211
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. INSTRUMEN KEUANGAN (Lanjutan) 42. FINANCIAL INSTRUMENTS (Continued)
31 Maret/ March 31, 2024 (Tidak Diaudit/ Unaudited)
Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value
ASET KEUANGAN FINANCIAL ASSETS
Aset keuangan diukur pada Financial assets at
biaya perolehan amortisasi: amortized cost:
Kas dan setara kas 280.456.058.715 280.456.058.715 Cash and cash equivalents
Portofolio efek Marketable securities
Pihak ketiga 702.211.195.950 702.211.195.950 Third parties
Piutang sewa operasi Operating lease receivables
Pihak ketiga - neto 51.628.487.686 51.628.487.686 Third parties - net
Piutang nasabah Receivables from customers
Pihak ketiga 8.573.741.484 8.573.741.484 Third parties
Pihak berelasi 26.101.769.926 26.101.769.926 Related parties
Piutang premi - neto 323.339.117.725 323.339.117.725 Premiums receivables - net
Piutang reasuransi 67.665.715.843 67.665.715.843 Due from reinsurance
Piutang lain-lain - pihak Other receivables
ketiga 18.200.076.331 18.200.076.331 third parties
Pendapatan yang belum Unbilled revenues
ditagih 1.618.497.439 1.618.497.439
Aset lain-lain 44.211.634.262 44.211.634.262 Other assets
Aset keuangan yang diukur pada Financial assets at fair value
nilai wajar melalui laba rugi: through profit or loss:
Portofolio efek Marketable securities
Pihak berelasi 221.461.421.761 221.461.421.761 Related parties
Aset keuangan yang diukur pada Financial assets at
nilai wajar melalui penghasilan fair value through other
komprehensif lain: comprehensive income:
Penyertaan saham 2.163.100.000 2.163.100.000 Investment in shares
Total aset keuangan 1.747.630.817.122 1.747.630.817.122 Total financial assets
LIABILITAS KEUANGAN FINANCIAL LIABILITIES
Liabilitas keuangan yang Financial liabilities measured
dicatat at amortized cost:
berdasarkan biaya perolehan
diamortisasi:
Utang bank 549.473.621.664 549.473.621.664 Bank loans
Utang nasabah 30.040.175.069 30.040.175.069 Payables to customers
Utang klaim Claims payables
Pihak ketiga 31.141.393.605 31.141.393.605 Third parties
Utang reasuransi 280.380.110.960 280.380.110.960 Due to reinsurance
Utang koasuransi 8.142.475.397 8.142.475.397 Due to coinsurance
Utang komisi 46.312.665.233 46.312.665.233 Commissions payables
Utang lain-lain Other payables
Pihak ketiga 71.042.542.521 71.042.542.521 Third parties
Beban akrual Accrued expenses
Pihak ketiga 12.325.044.090 12.325.044.090 Third parties
Liabilitas sewa 471.324.359.871 471.324.359.871 Lease liabilities
Total liabilitas keuangan 1.500.182.388.410 1.500.182.388.410 Total financial liabilities
207
Page 212
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. INSTRUMEN KEUANGAN (Lanjutan) 42. FINANCIAL INSTRUMENTS (Continued)
31 Desember/ December 31, 2023 (Diaudit/ Audited)
Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value
ASET KEUANGAN FINANCIAL ASSETS
Aset keuangan diukur pada Financial assets at
biaya perolehan amortisasi: amortized cost:
Kas dan setara kas 361.428.478.152 361.428.478.152 Cash and cash equivalents
Portofolio efek Marketable securities
Pihak ketiga 759.310.048.208 759.310.048.208 Third parties
Piutang sewa operasi Operating lease receivables
Pihak ketiga - neto 31.398.231.762 31.398.231.762 Third parties - net
Piutang nasabah Receivables from customers
Pihak ketiga 8.709.939.343 8.709.939.343 Third parties
Pihak berelasi 27.831.686.930 27.831.686.930 Related parties
Piutang premi - neto 338.037.348.148 338.037.348.148 Premiums receivables - net
Piutang reasuransi 100.091.820.676 100.091.820.676 Due from reinsurance
Piutang lain-lain - pihak Other receivables
ketiga 15.304.817.853 15.304.817.853 third parties
Pendapatan yang belum Unbilled revenues
ditagih 13.102.843.847 13.102.843.847
Aset lain-lain 2.309.214.635 2.309.214.635 Other assets
Aset keuangan yang diukur pada Financial assets at fair value
nilai wajar melalui laba rugi: through profit or loss:
Portofolio efek Marketable securities
Pihak berelasi 160.854.429.010 160.854.429.010 Related parties
Aset keuangan yang diukur pada Financial assets at
nilai wajar melalui penghasilan fair value through other
komprehensif lain: comprehensive income:
Penyertaan saham 2.163.100.000 2.163.100.000 Investment in shares
Total aset keuangan 1.818.378.858.564 1.818.378.858.564 Total financial assets
LIABILITAS KEUANGAN FINANCIAL LIABILITIES
Liabilitas keuangan yang Financial liabilities measured
dicatat at amortized cost:
berdasarkan biaya perolehan
diamortisasi:
Utang bank 503.828.623.170 503.828.623.170 Bank loans
Utang nasabah 21.617.797.563 21.617.797.563 Payables to customers
Utang klaim Claims payables
Pihak ketiga 68.667.534.884 68.667.534.884 Third parties
Utang reasuransi 297.468.174.885 297.468.174.885 Due to reinsurance
Utang koasuransi 6.051.199.999 6.051.199.999 Due to coinsurance
Utang komisi 52.812.146.360 52.812.146.360 Commissions payables
Utang lain-lain Other payables
Pihak ketiga 62.381.836.346 62.381.836.346 Third parties
Beban akrual Accrued expenses
Pihak ketiga 20.831.560.224 20.831.560.224 Third parties
Liabilitas sewa 493.239.361.586 493.239.361.586 Lease liabilities
Total liabilitas keuangan 1.033.658.873.431 1.033.658.873.431 Total financial liabilities
208
Page 213
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. INSTRUMEN KEUANGAN (Lanjutan) 42. FINANCIAL INSTRUMENTS (Continued)
Berikut metode dan asumsi yang digunakan untuk The following methods and assumptions are used
estimasi nilai wajar: to estimate the fair value:
- Untuk kas dan setara kas, deposito berjangka, - The carrying amount of cash and cash
piutang sewa operasi pihak ketiga -, piutang equivalents, time deposits, operating lease
nasabah - pihak ketiga dan pihak berelasi, receivables - third parties -, receivables from
piutang premi - neto, piutang reasuransi, customers - third parties and related parties,
piutang lain-lain - pihak ketiga, pendapatan premium receivables - net, due from
yang belum ditagih, utang usaha jasa reinsurance, other receivables - third parties,
transportasi, utang nasabah, utang klaim - unbilled revenues, trade payables
pihak ketiga, utang reasuransi, utang transportation, and guarantee institution,
koasuransi, utang komisi, utang lain-lain - claims payables - third parties, due to
pihak ketiga dan beban akrual - pihak ketiga, reinsurance, due to coinsurance,
nilai tercatat aset dan liabilitas telah commissions payables, other payables - third
mendekati estimasi nilai wajarnya karena parties and accrued expenses - third parties,
jatuh tempo dalam jangka pendek. approximate their estimated fair market
values due to the short-term nature of the
transaction.
- Untuk aset lain-lain, nilai wajarnya dicatat - The value of other assets is normally
secara historis karena nilai wajarnya tidak recorded historically because the fair value
dapat diukur secara handal dan tidak praktis cannot be reliably measured and it is not
untuk mengestimasi nilai wajar dari aset practical to estimate the values of the assets
tersebut karena tidak ada jangka waktu because there is no definite acceptance
penerimaan yang pasti. period.
- Untuk portofolio efek dicatat sebesar nilai - Marketable securities are carried at fair
wajar mengacu pada harga kuotasi yang value using the quoted prices published in the
dipublikasikan pada pasar aktif. active market.
- Penyertaan dalam saham biasa yang tidak - Investment in other unquoted ordinary shares
memiliki kuotasi pasar dengan kepemilikan representing equity ownership interest of
saham di bawah 20% dicatat pada biaya below 20% are carried at cost as their fair
perolehan karena nilai wajarnya tidak dapat values can not be reliably measured.
diukur secara handal.
- Untuk utang bank dan pinjaman pihak ketiga - The value of bank loans and third party loan
nilai wajar mendekati nilai tercatat karena normally recorded approximately their
tingkat suku bunganya dinilai ulang secara carrying values largely due to their interest
berkala. rates are frequently repriced.
209
Page 214
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. INSTRUMEN KEUANGAN (Lanjutan) 42. FINANCIAL INSTRUMENTS (Continued)
Berikut metode dan asumsi yang digunakan untuk The following methods and assumptions are used
estimasi nilai wajar: (Lanjutan) to estimate the fair value: (Continued)
- Nilai wajar dari efek utang yang diterbitkan - Fair value of debt securities issued are
ditentukan dengan mendiskontokan arus kas determined based on discounted future cash
masa datang yang disesuaikan untuk flows adjusted to reflect the Group’s credit
mencerminkan risiko kredit Grup risk using market rates.
menggunakan suku bunga pasar.
- Liabilitas sewa diukur sebesar nilai kini dari - Lease liabilities are measured at the present
pembayaran kontraktual lessor selama masa value of the contractual payments due to the
sewa, dengan tingkat diskonto yang lessor over the lease term, with the discount
ditentukan dengan mengacu pada tarif rate determined by reference to the rate
implisit dalam sewa kecuali hal ini tidak implicit in the lease unless this is not readily
dapat segera ditentukan, dalam hal ini, bunga determinable, in which case, the Group’s
pinjaman inkremental Grup saat dimulainya incremental borrowing rate on
sewa digunakan. commencement of the lease is used.
Hirarki pengukuran nilai wajar atas aset dan Fair value measurement hierarchy of the
liabilitas Perusahaan Company’s assets and liabilities
Tabel berikut ini merangkum nilai wajar aset dan The following tables summarize the fair values of
liabilitas, yang dianalisis nilai wajarnya the assets and liabilities, analyzed among those
berdasarkan pada: whose fair value is based on:
• Pengukuran nilai wajar level 1 adalah yang • Level 1 fair value measurements are those
berasal dari harga kuotasian (tanpa derived from quoted prices (unadjusted) in
penyesuaian) di pasar aktif untuk aset atau active markets for identical assets or
liabilitas yang identik; yang dapat diakses liabilities that the entity can access at the
entitas pada tanggal pengukuran; measurement date;
• Pengukuran nilai wajar level 2 adalah yang • Level 2 fair value measurements are those
berasal dari input selain harga kuotasian yang derived from inputs other than quoted prices
termasuk dalam Level 1 yang dapat included within Level 1 that are observable
diobservasi untuk aset atau liabilitas, baik for the asset or liability, either directly (i.e. as
secara langsung (misalnya harga) atau secara prices) or indirectly (i.e. derived from
tidak langsung (misalnya deviasi dari harga); prices); and
dan
• Pengukuran nilai wajar level 3 adalah yang • Level 3 fair value measurements are those
berasal dari teknik penilaian yang mencakup derived from valuation techniques that
input untuk aset atau liabilitas yang bukan include inputs for the asset or liability that
berdasarkan data pasar yang dapat are not based on observable market data
diobservasi (input yang tidak dapat (unobservable inputs).
diobservasi).
210
Page 215
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. INSTRUMEN KEUANGAN (Lanjutan) 42. FINANCIAL INSTRUMENTS (Continued)
Tidak terdapat transfer pengukuran nilai wajar There were no transfers between level 1 and 2 fair
antara tingkat 1 dan 2 dan tidak terdapat transfer value measurements and no transfers into and out
pengukuran nilai wajar ke dalam dan keluar of level 3 fair value measurement.
tingkat 3.
Tabel berikut menyajikan aset Grup yang diukur The following table presents the Group’s financial
sebesar nilai wajar pada 31 Maret 2024 dan 31 assets that are measured at fair value as at March
Desember 2023: 31, 2024 and December 31, 2023
Tingkat 1/ Tingkat 2/ Tingkat 3/
31 Maret 2024 Level 1 Level 2 Level 3
Aset keuangan yang diukur pada
nilai wajar melalui laba rugi/
Financial assets at fair value
through profit or loss 221.461.421.761 221.461.421.761 - -
Aset keuangan diukur pada biaya
perolehan amortisasi/ Financial
assets at amortized cost 568.056.561.822 568.056.561.822 - -
Aset keuangan yang diukur pada
nilai wajar melalui penghasilan
komprehensif lain/ Financial
assets at fair value through
other comprehensive income 134.154.634.128 134.154.634.128 - -
Penyertaan saham/ Investment
in shares 2.163.100.000 - - 2.163.100.000
Total/Total 925.835.717.711 923.672.617.711 - 2.163.100.000
Tingkat 1/ Tingkat 2/ Tingkat 3/
31 Desember 2023 Level 1 Level 2 Level 3
Aset keuangan yang diukur pada
nilai wajar melalui laba rugi/
Financial assets at fair value
through profit or loss 251.612.549.551 251.612.549.551 - -
Aset keuangan diukur pada biaya
perolehan amortisasi/ Financial
assets at amortized cost 308.334.140.499 308.334.140.499 - -
Aset keuangan yang diukur pada
nilai wajar melalui penghasilan
komprehensif lain/ Financial
assets at fair value through
other comprehensive income 360.217.787.168 360.217.787.168 - -
Penyertaan saham/ Investment
in shares 2.163.100.000 - - 2.163.100.000
Total/Total 922.327.577.218 920.164.477.218 - 2.163.100.000
211
Page 216
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. INSTRUMEN KEUANGAN (Lanjutan) 42. FINANCIAL INSTRUMENTS (Continued)
Nilai wajar instrumen keuangan yang The fair value of financial instruments traded in
diperdagangkan di pasar aktif adalah berdasarkan active markets is based on quoted market prices at
kuotasi harga pasar pada tanggal laporan posisi the consolidated statement of financial position
keuangan konsolidasian. Pasar dianggap aktif date. A market is regarded as active if quoted
apabila kuotasi harga tersedia sewaktuwaktu dan prices are readily and regularly available from an
dapat diperoleh secara rutin dari bursa, pedagang exchange, dealer, or broker, pricing service
efek, perantara efek, kelompok industri atau badan industry group or agency, or regulatory agency,
penyedia jasa penentuan harga, atau badan and those prices represent actual and regularly
pengatur, dan harga tersebut mencerminkan occurring market transaction on an arm’s lengths
transaksi pasar yang aktual dan rutin dalam suatu basis. The quoted market price used for financial
transaksi yang wajar. Kuotasi harga pasar yang assets held by the Group is the current bid price.
digunakan untuk aset keuangan yang dimiliki oleh These instruments are included in level 1 consist of
Grup adalah harga penawaran (bid price) terkini. investment in equity securities and mutual fund
Instrumen keuangan seperti ini termasuk dalam which is set to be measured at fair value on the
hirarki tingkat 1. Instrumen yang termasuk dalam profit and loss and debt securities. Instruments
hirarki tingkat 1 terdiri dari investasi dalam saham included in level 1 comprise primarily IDX equity
dan reksa dana yang ditetapkan untuk diukur pada investments classified as trading securities or
nilai wajar pada laba rugi dan efek utang di BEI available-for-sale.
dan diklasifikasikan sebagai surat berharga tersedia
untuk dijual.
Teknik penilaian spesifik yang digunakan untuk Specific valuation techniques used to value
melakukan penilaian pada instrumen keuangan, financial instruments include:
antara lain:
• Kuotasi harga pasar atau kuotasi harga • Quoted market prices or dealer quotes for
penjual untuk instrumen sejenis; similar instruments;
• Teknik-teknik lainnya, seperti analisa arus • Other techniques, such as discounted cash
kas diskontoan, yang digunakan untuk flow analysis, are used to determine fair
menentukan nilai wajar instrumen keuangan value for the remaining financial instruments.
lainnya.
Metode dan asumsi berikut ini digunakan oleh The following methods and assumptions were used
Grup untuk melakukan estimasi atas nilai wajar by the Group to estimate the fair value of each
setiap kelompok instrumen keuangan: class of financial instrument:
a. Aset dan Liabilitas Keuangan dengan Periode a. Financial Assets and Liabilities with Terms of
12 Bulan atau Kurang 12 Months or Less
Sehubungan dengan sifat transaksi jangka Due to the short-term nature of the
pendek pada akun-akun di atas, nilai tercatat transactions of the accounts above, the
aset dan liabilitas keuangan mendekati carrying amounts of these financial assets
estimasi nilai wajarnya. and liabilities approximate the estimated fair
market values.
212
Page 217
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. INSTRUMEN KEUANGAN (Lanjutan) 42. FINANCIAL INSTRUMENTS (Continued)
b. Aset Keuangan yang tidak memiliki Kuotasi b. Financial Asset Not Quoted in Active Market
Harga di Pasar yang Aktif
Investasi yang tidak memiliki kuotasi harga Unquoted investment in shares of stock
di pasar yang aktif terdiri dari penyertaan consist of investment in PT Bursa Efek
saham pada PT Bursa Efek Indonesia dan Indonesia and Konsorsium Asuransi Risiko
penyertaan pada Konsorsium Asuransi Risiko Khusus, PT Asuransi Maipark Indonesia, and
Khusus, PT Asuransi Maipark Indonesia, dan Sertifikat Dewan Asuransi Indonesia, with
Sertifikat Dewan Asuransi Indonesia, dengan percentage of ownership less than 20% and
persentase kepemilikan dibawah 20% dan the fair value cannot be reliably measured,
nilai wajarnya tidak dapat ditentukan dengan therefore, they are carried at cost.
andal, maka dicatat pada harga perolehan.
Mengingat bahwa penerapan praktik manajemen Considering that good risk management practices
risiko yang baik dapat mendukung kinerja dari implementation could better support the
Grup, maka manajemen risiko selalu menjadi performance of Group, hence the risk management
elemen pendukung penting bagi Grup dalam would always be an important supporting element
menjalankan roda bisnisnya. Sasaran dan tujuan for the Group in running its business wheel. The
utama dari diterapkannya praktik manajemen risiko target and main purpose of the implementation of
di Grup adalah untuk menjaga dan melindungi risk management practices in the Group is to
Grup melalui pengelolaan risiko kerugian yang maintain and protect the Group through managing
mungkin timbul dari berbagai aktivitasnya serta the risk of losses, which might arise from its
menjaga tingkat risiko agar sesuai dengan arahan various activities as well as maintaining risk level
yang sudah ditetapkan oleh Grup. in order to match with the direction already
established by the Group.
Strategi untuk mendukung sasaran dan tujuan dari Strategies to support the goals and objectives of
manajemen risiko diwujudkan dengan risk management is actualized through the
pembentukan dan pengembangan budaya risiko formation and development of a strong risk culture,
yang kuat, penerapan praktik Tata Kelola the implementation of Good Corporate Governance
Perusahaan yang Baik, pelestarian nilai-nilai practices, preserving the values of compliance with
kepatuhan terhadap regulasi, infrastruktur yang regulations, adequate infrastructure, as well as
memadai, serta proses kerja yang terstruktur dan structured and healthy working processes. This
sehat. Budaya risiko yang kuat ini diciptakan strong risk culture is created by building a strong
dengan membangun kesadaran risiko yang kuat awareness of risk starting from the Boards of
dimulai dari Dewan Komisaris, Direksi sampai Commissioners and Directors to the entire
kepada seluruh karyawan Grup. employees of the Group.
213
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
42. INSTRUMEN KEUANGAN (Lanjutan) 42. FINANCIAL INSTRUMENTS (Continued)
Tata Kelola Perusahaan yang Baik disosialisasikan Good Corporate Governance is socialized and
dan dikembangkan secara menyeluruh pada semua developed thoroughly in all components and
komponen dan aktivitas Grup serta dilaksanakan activities within the Group and being implemented
dengan tanpa kompromi, nilai-nilai kepatuhan without compromise, the values of compliance to
terhadap peraturan yang ada dan berlaku harus the existing and prevailing regulations should be
dibudayakan dan melekat pada semua karyawan cultivated and embedded into all employees of the
Grup yang dipimpin oleh jajaran Manajemen Grup, Group led by the management ranks of Group, risk
infrastruktur risiko dibangun melalui tersedianya infrastructure built through the availability of
kebijakan dan proses yang tepat dan sesuai dengan appropriate policies and processes and in line with
kondisi terkini, pengembangan sistem dan database current conditions continuous development of
risiko yang berkelanjutan, serta teknik dan systems and risk database, as well as modern
metodologi pengelolaan yang modern. management techniques and methodologies.
Membangun proses dan kemampuan risiko yang Building strong and healthy processes as well as
sehat dan kuat adalah sebuah pengkajian yang risk capabilities is a continuous assessment on
berkesinambungan terhadap tujuan penanganan objectives of risks handling as well as various
risiko serta berbagai aktivitas yang menyangkut activities involving risks handling such as
penanganan risiko seperti identifikasi pengukuran identification measurement monitor and risk
pemantauan dan pengendalian risiko. control.
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT
Grup memiliki eksposur terhadap risiko-risiko atas The Group has exposures to the following risks
instrumen keuangan seperti: risiko asuransi, risiko from financial instruments, such as: insurance risk,
kredit, risiko pasar (seperti risiko harga efek credit risk, market risk (i.e equity security price
ekuitas, risiko suku bunga dan risiko nilai tukar), risk, interest rate risk and foreign currency risk),
dan risiko likuiditas. and liquidity risk.
Fungsi manajemen risiko juga berkewajiban untuk Risk management’s function is also to hold the duty
menjaga arahan risiko yang dapat diterima dan of maintaining the direction of risk that is
disetujui oleh Dewan Komisaris dan Direksi acceptable and approved by the Boards of
dengan tetap berpedoman dan mampu Commissioners and Directors so that it would
menyesuaikan diri dengan perkembangan usaha. remain guided and capable of adapting with
business development.
Sebagai Grup yang bergerak di bidang manajemen As the Group that engaged in investment
investasi, perantara efek, penjamin efek dan management, brokerage, underwriting and
asuransi, Manajemen Grup memiliki komitmen insurance, the Group’s Management has full
penuh untuk menerapkan manajemen risiko secara commitment to implement risk management
komprehensif yang secara esensi mencakup comprehensively, which essentially covers the
kecukupan kebijakan, prosedur dan metodologi adequacy of policies, procedures and risk
pengelolaan risiko sehingga kegiatan usaha Grup management methodology, hence the Group's
tetap dapat terarah dan terkendali pada batasan business activities could remain directed and
risiko yang dapat diterima, serta tetap controlled in an acceptable risk limit, at the same
menguntungkan Grup. time still profitable.
214
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Asuransi Insurance Risk
MTWI, Entitas Anak, bergerak dalam bidang MTWI, Subsidiary, engages in insurance activities,
asuransi memiliki risiko asuransi. therefore exposed to insurance risk.
a. Tujuan dan kebijakan manajemen risiko a. Risk management objectives and policies for
untuk mengurangi risiko asuransi mitigating insurance risk
Strategi underwriting Underwriting strategy
Strategi underwriting MTWI, Entitas Anak, The underwriting strategy of MTWI,
adalah untuk mencari keberagaman untuk Subsidiary, is to seek diversity to ensure a
memastikan portofolio yang seimbang. Setiap balanced portfolio. The underwriting
tahun, departemen underwriting department prepares business plans every
mempersiapkan rencana bisnis yang year that establishes the classes of business
menetapkan kelas bisnis dan sektor industri di and industry sectors in which MTWI,
mana MTWI, Entitas Anak, siap untuk Subsidiary, is prepared to underwrite.
menanggung.
Strategi ini mengalir ke underwriter individu The strategy is cascaded to individual
melalui rincian otoritas underwriting yang underwriters through detailed underwriting
menetapkan batas bahwa setiap underwriter authorities that set out the limit that any one
dapat membuat berdasarkan batas, ukuran, underwriter can write by line, size, class of
kelas bisnis dan industri untuk memastikan business and industry in order to ensure
pemilihan risiko yang tepat dalam portofolio appropriate risk selection within the portfolio
bisnis yang akan ditanggung. of business to be underwritten.
Untuk kontrak asuransi umum yang For general insurance contracts that are
umumnya memiliki jangka waktu satu tahun, annual in nature, the underwriting
departemen underwriting memiliki hak untuk department has the right to refuse renewal or
menolak pembaharuan atau perubahan syarat change the terms and conditions of the
dan ketentuan kontrak pada pembaharuan. contracts at renewal.
Strategi reasuransi Reinsurance strategy
MTWI, Entitas Anak, mereasuransikan MTWI, Subsidiary, reinsures a portion of the
sebagian risiko yang ditanggung untuk risks it underwrites in order to control its
mengendalikan eksposur dari kerugian dan exposures to losses and protect its capital
melindungi sumber daya modal. MTWI, resources. MTWI, Subsidiary, purchases a
Entitas Anak, membeli kombinasi perjanjian combination of nonproportionate treaties to
nonproporsional untuk mengurangi eksposur reduce its net exposure for any single event.
bersih untuk setiap peristiwa tunggal. Selain In addition, underwriters are allowed to
itu, underwriter diperbolehkan untuk membeli purchase facultative reinsurance in certain
reasuransi fakultatif pada kondisi-kondisi specific circumstances. All purchases of
tertentu. Semua pembelian reasuransi facultative reinsurance are subject to pre-
fakultatif tunduk pada pra-persetujuan dan approval and the total expenditure of
total pengeluaran reasuransi fakultatif selalu facultative reinsurance is being closely
dimonitor. monitored.
215
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Asuransi (Lanjutan) Insurance Risk (Continued)
b. Syarat dan kondisi kontrak reasuransi b. Terms and conditions of insurance contracts
Fitur produk Product features
MTWI, Entitas Anak, memiliki berbagai MTWI, Subsidiary, has a range of general
kebijakan asuransi umum mengasuransikan insurance policies insuring a range of risks
berbagai risiko dari kelas bisnis from the major classes of business cargo,
pengangkutan, properti, kendaraan, rangka properties, motor vehicles, marine hull,
kapal, kesehatan dan kecelakaan diri dan health, personal accident and others. The
lainlain. Mayoritas klaim diselesaikan paling majority of claims are finalized and settled
lama dalam waktu 3 tahun setelah kejadian. within 3 years after occurrence.
Pengelolaan risiko Management of risks
Risiko utama yang terkait dengan asuransi The key risks associated with general
umum adalah risiko underwriting, risiko insurance are underwriting risk, competitive
kompetitif dan risiko pengalaman klaim risk and claims experience risk (including the
(termasuk variabel kejadian bencana alam). variable incidence of natural disasters).
MTWI, Entitas Anak, juga dapat terkena MTWI, Subsidiary, may also be exposed to
risiko tindakan tidak jujur oleh pemegang risk of dishonest actions by policyholders.
polis.
Risiko underwriting adalah risiko bahwa Underwriting risk is the risk that MTWI,
MTWI, Entitas Anak, tidak membebankan Subsidiary, does not charge adequate
premi yang memadai sesuai dengan risiko premiums appropriate for the different risks it
yang dijamin. Risiko pada kebijakan apapun insures. The risk on any policy will vary
akan bervariasi sesuai dengan faktor-faktor according to factors such as location, safety
seperti lokasi, penilaian keamanan di tempat, measures in place, age of property, vehicle,
usia properti, kendaraan dan lain-lain. etc.
Risiko asuransi dikelola terutama melalui Insurance risk is managed primarily through
harga perkiraan, desain produk, seleksi risiko, estimated pricing, product design, risk
strategi investasi yang tepat, penilaian dan selection, appropriate investment strategy,
reasuransi. Oleh karena itu MTWI, Entitas rating and reinsurance. MTWI, Subsidiary,
Anak, memonitor dan bereaksi terhadap therefore monitors and reacts to changes in
perubahan dalam ekonomi umum dan the general economic and commercial
lingkungan komersial dimana MTWI, Entitas environment in which it operates.
Anak, beroperasi.
216
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Asuransi (Lanjutan) Insurance Risk (Continued)
c. Konsentrasi risiko asuransi c. Concentrations of insurance risk
Kunci utama dari risiko asuransi yang A key aspect of the insurance risk faced by
dihadapi oleh MTWI, Entitas Anak, adalah MTWI, Subsidiary, is the extent of
tingkat konsentrasi risiko asuransi yang concentration of insurance risk which may
mungkin terjadi pada suatu kejadian atau exist where a particular event or series of
serangkaian kejadian bias berdampak events could impact significantly upon
signifikan pada liabilitas MTWI, Entitas MTWI’s, Subsidiary, liabilities. Such
Anak. Konsentrasi tersebut dapat timbul dari concentrations may arise from a single
kontrak asuransi tunggal atau melalui insurance contract or through a small
sejumlah kecil kontrak terkait, dan number of related contracts, and relate to
berhubungan dengan situasi di mana liabilitas circumstances where significant liabilities
yang signifikan yang mungkin muncul. could arise. An important aspect of the
Sebuah aspek penting dari konsentrasi risiko concentration of insurance risk is that it may
asuransi adalah bahwa hal itu mungkin timbul arise from the accumulation of risks within a
dari akumulasi risiko dalam sejumlah kelas number of individual classes or contracts
individu atau kontrak tranche. tranche.
Konsentrasi risiko dapat muncul di peristiwa Concentrations of risk can arise in both high
yang tingkat keparahannya tinggi dan severity, low frequency events, such as
frekuensi rendah, seperti bencana alam dan natural disasters and in situations where
dalam situasi di mana underwriting memihak underwriting is biased towards a particular
terhadap kelompok tertentu, seperti tren group, such as a particular geographic or
geografis atau demografis tertentu atau demographic trend or a particular group of
kelompok dari perusahaan tertentu yang companies that belong to the same
memiliki pemegang saham yang sama. shareholder
Metode utama MTWI, Entitas Anak, dalam MTWI’s, Subsidiary, key methods in
mengelola risiko ini adalah sebagai berikut: managing these risks are as follows:
Pertama, risiko dikelola melalui prosedur Firstly, the risk is managed through
underwriting yang tepat. Underwriter tidak appropriate underwriting procedures.
diizinkan untuk menanggung risiko kecuali Underwriters are not permitted to underwrite
keuntungan yang diharapkan sepadan dengan risks unless the expected profits
risiko yang ditanggung. commensurate with the risks assumed.
Kedua, risiko dikelola melalui penggunaan Secondly, the risk is managed through the use
reasuransi. MTWI, Entitas Anak, membeli of reinsurance. MTWI, Subsidiary, purchases
perlindungan excess of loss dan perjanjian both excess of loss covers as well as treaty
treaty dengan reasuradur terkemuka yang arrangements with reputable reinsurers that
memberikan perlindungan pada bisnis provide protection on the insurance business
asuransi yang diterbitkan oleh MTWI, Entitas written by MTWI, Subsidiary, above a certain
Anak, di atas retensi neto risiko tertentu. net retention of risk. The costs and benefits
Biaya dan manfaat terkait dengan program associated with the reinsurance programs are
reasuransi ditinjau secara berkala. being reviewed periodically.
217
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Asuransi (Lanjutan) Insurance Risk (Continued)
c. Konsentrasi risiko asuransi (Lanjutan) c. Concentrations of insurance risk (Continued)
Tabel berikut ini menyajikan konsentrasi The following table presents the
liabilitas kontrak asuransi berdasarkan jenis concentration of insurance contract liabilities
kontrak: by type of contract:
31 Maret/ March 31, 2024 (Tidak Diaudit/ Unaudited)
Premi Reasuransi/
Premi Bruto/ Premi Neto/
Jenis Polis Reinsurance Type of Policy
Gross Premium Net Premium
Premium
Kendaraan bermotor 33.118.094.285 (164.896.889) 32.953.197.396 Motor vehicles
Kecelakaan 12.678.356.185 (3.848.093.063) 8.830.263.122 Accident
Kesehatan 32.279.917.445 (26.500.136.823) 5.779.780.622 Health
Kebakaran 129.947.076.062 (114.966.404.919) 14.980.671.143 Fire
Rangka kapal 45.021.462.272 (41.933.959.313) 3.087.502.959 Marine hull
Pengangkutan 15.074.386.919 (12.979.720.116) 2.094.666.803 Cargo
Lain-lain 86.818.790.555 (81.835.121.864) 4.983.668.691 Other
Total 354.938.083.723 (282.228.332.987) 72.709.750.736 Total
31 Desember/ December 31, 2023 (Diaudit/ Audited)
Premi Reasuransi/
Premi Bruto/ Premi Neto/
Jenis Polis Reinsurance Type of Policy
Gross Premium Net Premium
Premium
Kendaraan bermotor 76.731.820.049 (524.234.725) 76.207.585.324 Motor vehicles
Kecelakaan 44.159.679.352 (16.617.056.280) 27.542.623.072 Accident
Kesehatan 99.383.973.231 (84.503.206.800) 14.880.766.431 Health
Kebakaran 467.294.145.038 (417.645.219.763) 49.648.925.275 Fire
Rangka kapal 87.748.656.143 (78.519.831.182) 9.228.824.961 Marine hull
Pengangkutan 52.831.153.626 (40.120.778.474) 12.710.375.152 Cargo
Lain-lain 183.817.882.639 (175.670.436.647) 8.147.445.992 Other
Total 1.011.967.310.078 (813.600.763.871) 198.366.546.207 Total
218
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Asuransi (Lanjutan) Insurance Risk (Continued)
c. Konsentrasi risiko asuransi (Lanjutan) c. Concentrations of insurance risk (Continued)
Asumsi-asumsi utama Key assumptions
Liabilitas asuransi tersebut terdiri dari The insurance liabilities consist of estimated
estimasi klaim dan premi yang belum claims and unearned premium reserve.
merupakan pendapatan.
Asumsi utama yang mendasari estimasi klaim The principal assumption underlying the
adalah klaim pengembangan masa depan estimated claims is that MTWI’s, Subsidiary,
MTWI, Entitas Anak, akan mengikuti pola future claim development will follow a
yang sama dengan pengalaman klaim similar pattern to past claims development
pengembangan masa lalu. Ini termasuk experience. This includes assumptions in
asumsi-asumsi dalam hal rata-rata biaya respect of average claim costs, claim
klaim, biaya-biaya penanganan klaim dan handling costs and claim number of accidents
jumlah klaim kejadian untuk satu tahun. reached in a year.
Penilaian kualitatif tambahan yang digunakan Additional qualitative judgments are used to
untuk menilai sejauh mana tren masa lalu assess the extent to which past trends may not
mungkin tidak berlaku di masa depan, apply in the future, for example: one-off
misalnya: kejadian tertentu yang tidak akan occurrence; changes in market factors such
berulang, perubahan faktor pasar seperti as public attitude to claiming; economic
tingkah laku masyarakat dalam klaim, kondisi condition; as well internal factor such as
ekonomi dan juga faktor internal seperti portfolio mix, policy condition and claim
bauran investasi dan prosedur penanganan handling procedures. Judgments is further
klaim. Penilaian juga digunakan untuk used to assess the extent to which external
menilai sejauh mana faktorfaktor eksternal factors such as judicial decisions and
seperti keputusan pengadilan dan peraturan government legislation affect the estimates.
pemerintah mempengaruhi estimasi.
219
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Kredit Credit Risk
Risiko kredit adalah risiko kerugian keuangan yang Credit risk is the risk of suffering financial loss,
timbul jika counterparty Grup gagal memenuhi should any of the Group’s counterparty fail to fulfil
kewajiban kontraktualnya kepada Grup. Risiko their contractual obligations to the Group. Credit
kredit Grup terutama melekat kepada bank dan risk is primarily attributable to its bank and cash
setara kas, deposito berjangka, portofolio efek, equivalents, time deposits, marketable securities,
piutang sewa operasi, piutang sewa pembiayaan, operating lease receivables, consumer financing
piutang pembiayaan konsumen, tagihan anjak receivables, factoring receivables, receivables from
piutang, piutang dari lembaga kliring dan clearing and guarantee institution, receivables
penjaminan, piutang nasabah, piutang premi, piutang from customers, premiums receivables, due from
reasuransi, piutang lain-lain, pendapatan yang belum reinsurance, other receivables, unbilled revenues,
ditagih, penyertaan saham dan aset lain-lain. investment in shares and other assets.
Risiko kredit merupakan risiko yang tidak bisa Credit risk is an unavoidable risk, however, could
dihindari, namun dapat dikelola hingga pada be managed to an acceptable limit. The Group
batasan yang bisa diterima. Grup telah memiliki already has a policy in order to deal with this risk,
kebijakan dalam menghadapi risiko ini. Dimulai Starting from the beginning of the process in
dari proses awal penerimaan aplikasi kredit yang receiving credit applications selectively and
selektif dan ditangani dengan prinsip kehatihatian, handling them with prudence principle, whereby
yang mana aplikasi kredit akan melalui proses the credit application would go through survey and
survey dan analisa kredit untuk kemudian disetujui credit analysis process in order to be approved
oleh Komite Kredit. subsequently by the Credit Committee.
Grup juga menerapkan Pedoman Penerapan Prinsip The Group also implemented the Manual for
Mengenal Nasabah yang diatur oleh Peraturan Implementation of Know Your Customer Principles
Menteri Keuangan No. 45/KMK.06/2003 tanggal as regulated in the Ministry of Finance Regulation
30 Januari 2003 tentang Penerapan Prinsip No. 45/KMK.06/2003 dated January 30, 2003
Mengenal Nasabah bagi Lembaga Keuangan regarding the Implementation of Know Your
NonBank, telah diubah dengan Peraturan Menteri Customer Principles for NonBanking Financial
Keuangan No. 74/PMK.012/2006 tanggal Institutions, which was amended with the Ministry
31 Agustus 2006 dan Keputusan Direktur Jenderal of Finance Regulation No. 74/PMK.012/2006 dated
Lembaga Keuangan No. Kep-2833/LK/2003 August 31, 2006 and the Decision of the Director
tanggal 12 Mei 2003 tentang Pedoman Pelaksanaan General of Financial Institutions No. Kep-
Penerapan Prinsip Mengenal Nasabah pada 2833/LK/2003 dated May 12, 2003 regarding the
Lembaga Keuangan NonBank. Manual for Implementation of Know Your
Customer Principles for NonBanking Financial
Institutions.
Untuk aset keuangan lainnya seperti kas dan setara For other financial assets, such as cash and cash
kas dan deposito berjangka, Grup meminimalkan equivalents and time deposits, the Group minimizes
risiko kredit dengan melakukan penempatan pada the credit risk by placement of funds with reputable
lembaga keuangan yang bereputasi. financial institutions.
Tabel berikut ini memberikan informasi mengenai The following tables provide information regarding
paparan risiko kredit maksimum Grup dan kualitas the maximum credit risk exposure of the Group and
kredit aset keuangan berdasarkan kelas berdasarkan the credit quality of its financial assets by class
proses evaluasi kreditnya: based on its credit evaluation process:
220
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Kredit (Lanjutan) Credit Risk (Continued)
31 Maret/ March 31, 2024 (Tidak Diaudit/ Unaudited)
Telah Jatuh Tempo/Past Due
Belum Jatuh Tempo/ 1 - 30 Hari/ 31 - 60 Hari/ 61 - 90 Hari/ >90 hari/
Total/Total
Not Past Due 1 - 30 Days 31 - 60 Days 61 - 90 Days >90 days
Bank dan setara
kas/Cash in banks and cash
equivalents 280.456.058.715 - - - - 280.456.058.715
Portofolio efek/
Marketable securities
Pihak ketiga/ Third parties 702.211.195.950 - - - - 702.211.195.950
Pihak berelasi/
Related parties 221.461.421.761 - - - - 221.461.421.761
Piutang sewa operasi/ Operating
lease receivables
Pihak ketiga - neto/
Third parties - net 35.642.492.200 1.830.491.028 4.352.932.890 5.085.936.717 4.716.634.851 51.628.487.686
Piutang nasabah/
Receivables from customers
Pihak ketiga/ Third parties 8.573.741.484 - - - - 8.573.741.484
Pihak berelasi/
Related parties 26.101.769.926 - - - - 26.101.769.926
Piutang premi - neto/ Premiums
receivables - net 192.586.951.334 77.467.391.994 26.509.625.566 21.957.976.465 4.817.172.366 323.339.117.725
Piutang reasuransi/ Due from
reinsurance 6.506.282.257 11.382.534.497 3.718.516.063 45.180.635.954 877.747.072 67.665.715.843
Piutang lain-lain/
Other receivables 18.200.076.331 - - - - 18.200.076.331
Pendapatan yang belum ditagih/
Unbilled revenues 1.618.497.439 - - - - 1.618.497.439
Total 1.493.358.487.397 90.680.417.519 34.581.074.519 72.224.549.136 10.411.554.289 1.701.256.082.860
221
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Kredit (Lanjutan) Credit Risk (Continued)
31 Desember 2023/ December 31, 2023
Telah Jatuh Tempo/Past Due
Belum Jatuh Tempo/ 1 - 30 Hari/ 31 - 60 Hari/ 61 - 90 Hari/ >90 hari/
Total/Total
Not Past Due 1 - 30 Days 31 - 60 Days 61 - 90 Days >90 days
Bank dan setara
kas/Cash in banks and cash
equivalents 361.428.478.152 - - - - 361.428.478.152
Portofolio efek/
Marketable securities
Pihak ketiga/ Third parties - - - - - -
Pihak berelasi/
Related parties 160.854.429.010 - - - - 160.854.429.010
Piutang sewa operasi/ Operating
lease receivables
Pihak ketiga - neto/
Third parties - net 19.038.927.804 5.884.918.829 2.370.715.486 322.270.385 3.781.399.258 31.398.231.762
Piutang nasabah/
Receivables from customers
Pihak ketiga/ Third parties 8.709.939.343 - - - - 8.709.939.343
Pihak berelasi/
Related parties 27.831.686.930 - - - - 27.831.686.930
Piutang premi - neto/ Premiums
receivables - net 244.397.620.068 50.186.125.577 35.346.299.752 3.290.130.385 4.817.172.366 338.037.348.148
Piutang reasuransi/ Due from
reinsurance 17.596.974.036 2.298.048.268 2.355.557.302 - 77.841.241.070 100.091.820.676
Piutang lain-lain/
Other receivables 15.304.817.853 - - - - 15.304.817.853
Pendapatan yang belum ditagih/
Unbilled revenues - - - - - -
Total 855.162.873.196 58.369.092.674 40.072.572.540 3.612.400.770 86.439.812.694 1.043.656.751.874
Untuk piutang sewa operasi, piutang sewa For operating lease receivables, finance lease
pembiayaan - pihak ketiga, piutang nasabah, receivables - third parties, receivables from
piutang premi - neto, dan piutang lain-lain, Grup customers, premiums receivables - net, and other
telah menerapkan pendekatan yang disederhanakan receivables, the Group has applied the simplified
dalam PSAK 71 untuk mengukur penyisihan approach in PSAK 71 to measure the loss
kerugian pada ECL seumur hidup. Grup allowance at lifetime ECL. The Group determines
menentukan kerugian kredit ekspektasian atas pos- the expected credit losses on these items by using a
pos tersebut dengan menggunakan matriks provisi, provision matrix, estimated based on historical
yang diestimasi berdasarkan pengalaman kerugian credit loss experience based on the past due status
kredit historis berdasarkan status jatuh tempo of the debtors, adjusted as appropriate to reflect
debitur, yang disesuaikan untuk mencerminkan current conditions and estimates of future
kondisi saat ini dan estimasi kondisi ekonomi masa economic conditions. Accordingly, the credit risk
depan. Karenanya, profil risiko kredit dari aset profile of these assets is presented based on their
tersebut disajikan berdasarkan status tunggakannya past due status in terms of the provision matrix.
dalam matriks provisi.
222
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Pasar Market Risk
Risiko pasar merupakan risiko yang terutama Market risk is the risk primarily due to changes in
disebabkan karena perubahan tingkat bunga, nilai interest rates, exchange rate, commodity prices and
tukar, harga komoditas dan harga modal atau the price of capital or loans, which could incur
pinjaman, yang dapat membawa risiko bagi Grup. risks to the Group. In the Group's business
Dalam perencanaan usaha Grup, risiko pasar yang planning, market risk with direct impact to the
memiliki dampak langsung kepada Grup adalah Group is in respect of its financial assets at fair
dalam hal pengelolaan investasi atas aset keuangan value through profit or loss.
yang diukur pada nilai wajar melalui laba rugi.
Risiko Harga Efek Ekuitas Equity Security Price Risk
Investasi ekuitas yang terdaftar di Grup rentan The Group’s listed equity investments are
terhadap risiko harga pasar yang timbul dari susceptible to market price risk arising from
ketidakpastian tentang nilai masa depan dari uncertainties about future values of the marketable
sekuritas yang dapat dipasarkan. securities.
Analisa sensitivitas berikut ini ditentukan The sensitivity analysis below has been determined
berdasarkan eksposur risiko harga saham pada based on the exposure to equity price risks at the
akhir periode pelaporan. Analisa sensitivitas end of the reporting period. The sensitivity analysis
menunjukkan sensitivitas atas kemungkinan demonstrates the sensivity to a reasonably possible
kenaikan atau penurunan harga efek sebagai akibat increase or decrease of security prices as the
perubahan nilai wajar melalui laba rugi, dengan results of the changes in fair value of through profit
asumsi variabel lain dianggap tetap (ceteris or loss, with all other variables held constant
paribus) terhadap laba sebelum pajak: (ceteris paribus) of the profit before tax:
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Kenaikan harga efek sebesar 5% 46.183.630.886 27.182.735.991 Increase in securities price by
Penurunan harga efek sebesar 5% (46.183.630.886) (27.182.735.991) Decrease in securities price by 5%
Risiko Suku Bunga Interest Rate Risk
Risiko tingkat suku bunga adalah risiko dalam hal Interest rate risk is the risk that the fair value or
nilai wajar atau arus kas masa depan dari suatu future cash flows of a financial instrument will
instrumen keuangan berfluktuasi karena perubahan fluctuate because of changes in market interest
suku bunga pasar. Eksposur Grup yang terpengaruh rates. The Group’s exposure to the risk of changes
risiko suku bunga terutama terkait dengan utang in market interest rates relates primarily to the
bank, pinjaman pihak ketiga, dan liabilitas sewa. Group’s bank loans, third party loans , and lease
liabilities.
223
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Pasar (Lanjutan) Market Risk (Continued)
Risiko Suku Bunga (Lanjutan) Interest Rate Risk (Continued)
Untuk meminimalkan risiko suku bunga, Grup To minimize interest rate risk, the Group manages
mengelola beban bunga dengan suku bunga tetap, interest cost through a fixed-rate debts, by
dengan mengevaluasi kecenderungan suku bunga evaluating market rate trends. Management also
pasar. Manajemen juga melakukan penelaahan conducts assessments among interest rates offered
berbagai suku bunga yang ditawarkan oleh kreditur by creditors to obtain the most favorable interest
untuk mendapatkan suku bunga yang rate before taking any decision to enter a new loan
menguntungkan sebelum mengambil keputusan agreement.
untuk melakukan perikatan utang.
Perubahan tingkat bunga acuan akan menjadi risiko Changes in interest rates would become a risk at
pada saat perubahannya, terutama ketika tingkat the point of change, especially when the interest
bunga dinaikkan, yang menyebabkan kerugian bagi rate is raised, which would cause losses to the
Grup sehingga dapat menyebabkan risiko kredit Group, hence resulting in increased the Group’s
Grup meningkat. Untuk itu, Grup menerapkan credit risk. Therefore, the Group implements fixed
pengelolaan tingkat bunga tetap secara konsisten interest rate management consistently by doing
dengan menyesuaikan tingkat bunga kredit adjustment on lending interest rate and cost of
terhadap tingkat bunga pinjaman dan beban dana. funds.
Tabel berikut adalah nilai tercatat berdasarkan The following table sets out the carrying amount,
jatuh temponya atas aset dan liabilitas keuangan by maturity, of the Group’s financial asset and
Grup yang terkait risiko suku bunga: liability that are exposed to interest rate risk:
31 Maret/ March 31, 2024
Rata-rata Suku
Jatuh Tempo Jatuh Tempo Jatuh Tempo Jatuh Tempo
Bunga Efektif/
dalam Pada Tahun Pada Tahun Pada Tahun
Average Total/Total
1 Tahun/ ke - 2/In the ke -3/In the ke -4/In the
Effective
Within 1 Year 2nd Year 3rd Year 4th Year
Interest Rate
Liabilitas/
Liabilities
Utang bank/ Bank 6,6% - 8,25% 120.962.493.567 102.743.169.559 131.019.021.298 133.599.937.240 488.324.621.664
loans
Liabilitas sewa/
Lease
Liabilities 6,00% - 11,75% 137.143.593.502 217.888.669.401 97.473.407.010 7.589.999.177 460.095.669.090
31 Desember/ December 31, 2023
Rata-rata Suku
Jatuh Tempo Jatuh Tempo Jatuh Tempo Jatuh Tempo
Bunga Efektif/
dalam Pada Tahun Pada Tahun Pada Tahun
Average Total/Total
1 Tahun/ ke - 2/In the ke -3/In the ke -4/In the
Effective
Within 1 Year 2nd Year 3rd Year 4th Year
Interest Rate
Liabilitas/
Liabilities
Utang bank/ Bank 6,6% - 11,00% 117.484.815.163 85.303.232.955 104.478.878.021 196.561.697.031 503.828.623.170
loans
Liabilitas sewa/
Lease
Liabilities 6,00% - 11,00% 124.593.982.552 165.826.569.685 184.715.748.362 18.103.060.987 493.239.361.586
224
Page 229
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Pasar (Lanjutan) Market Risk (Continued)
Analisis Sensitivitas Sensitivity analysis
Perubahan dari 100 basis poin suku bunga pada A change of 100 basis points in interest rates on
tanggal laporan keuangan akan meningkatkan atau the date of the financial statements will increase or
menurunkan laba sebelum pajak. Analisis ini decrease in income before tax. This analysis
mengasumsikan bahwa semua variabel lainnya assumes that all other variables remain constant.
tetap konstan. Perubahan terutama disebabkan oleh The change is mainly due to the variable
tingkat suku bunga pinjaman variabel. borrowing rate.
Risiko Nilai Tukar Foreign Currency Risk
Risiko mata uang asing adalah risiko dimana nilai Foreign currency risk is the risk that the fair value
wajar atau arus kas masa mendatang dari suatu or future cash flows of a financial instrument will
instrumen keuangan karena perubahan dari nilai fluctuate because of changes in foreign exchange
tukar mata uang asing. Pengaruh dari risiko rates. The Group’s exposure to the risk of changes
perubahan nilai tukar mata uang asing terutama in foreign exchange rates relates primarily to the
berasal dari aktivitas usaha Grup yang terjadi Group’s operating activities in a different currency
dalam mata uang yang berbeda dari mata uang from the Group’s functional currency.
fungsional Grup.
Eksposur fluktuasi nilai tukar atas Grup berasal The Group’s exposure to exchange rate
dari nilai tukar antara Dolar Amerika Serikat, Euro, fluctuations comes from the exchange rate between
Dolar Singapura, Yen Jepang, Yuan China, Swiss United States Dollar, Euro, Singapore Dollar,
Franc, Dolar Australia dengan Rupiah. Japanese Yen, Chinese Yuan, Swiss Franc,
Australian Dollar against Rupiah.
Grup memonitor secara ketat fluktuasi dari nilai The Group closely monitors the foreign exchange
tukar mata uang asing sehingga dapat mengambil rate fluctuation and market expectation so it can
langkah-langkah yang paling menguntungkan Grup take necessary actions benefited most to the Group
pada waktu yang tepat. Manajemen tidak in due time. The management currently does not
menganggap perlu untuk melakukan transaksi consider the necessity to enter into any currency
forward/swap mata uang asing saat ini. forward/swaps.
Berikut adalah posisi aset dan liabilitas moneter The following table shows net monetary assets and
neto dalam mata uang asing pada tanggal liabilities as at March 31, 2024 and December
31 Maret 2024 dan 31 Desember 2023: 2023:
225
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Pasar (Lanjutan) Market Risk (Continued)
Risiko Nilai Tukar (Lanjutan) Foreign Currency Risk (Continued)
31 Maret/ March 31, 2024 (Tidak Diaudit/ Unaudited)
Mata Uang Asing/ Ekuivalen/
Foreign Currency Equivalent
Rupiah
Aset Assets
Kas dan setara kas USD 2.504.436 39.702.817.708 Cash and cash equivalents
Portofolio efek USD 7.020.430 111.294.882.582 Marketable securities
Piutang nasabah USD 162.611 2.577.875.432 Receivables from customers
Piutang premi USD 8.757.325 138.829.880.935 Premium receivables
SGD 70.672 831.521.176
EUR 185.685 3.186.548.202
JPY 260.618 27.364.935
CHF 68.156 1.193.275
CNY 38.783 85.050.970
AUD 58 602.655
GBP 47 937.230
MYR 1.421 4.760.330
THB 938 407.860
Piutang reasuransi USD 1.609.281 25.511.934.499 Due from reinsurance
SGD 4.837 56.906.377
EUR 2.656 45.584.078
JPY 5.142 539.910
CNY 19 41.579
AUD 66 678.387
Total Aset Moneter 322.159.528.121 Total Monetary Assets
Liabilitas Liability
Utang nasabah USD 417.592 6.620.090.173 Payables to customers
Utang klaim USD 110.794 1.756.416.871 Claim payables
SGD 64 749.982
EUR 1319 22.639.134
Utang reasuransi USD 8.181.353 129.698.989.897 Due to reinsurances
SGD 47.102 554.203.662
JPY 283.468 29.764.140
EUR 117.343 2.013.715.542
CNY 29922 65.618.661
CHF 45 793.725
AUD 2 18.933
THB 113 49.051
GBP 19 384.623
MYR 578 1.935.203
SEK 556 831.938
Utang Koasuransi USD 27.528 436.400.116 Due to coinsurance
Utang komisi USD 871.370 13.813.823.257 Commissions payables
SGD 5.933 69.809.612
EUR 32.549 558.570.510
JPY 49.524 5.200.000
AUD 13 133.817
CNY 7.763 17.024.938
CHF 9 153.265
GBP 11 223.646
MYR 350 1.172.783
THB 191 83.146
Total Liabilitas Moneter 155.668.796.626 Total Monetary Liability
Aset Moneter Neto 166.490.731.495 Net Monetary Assets
226
Page 231
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Pasar (Lanjutan) Market Risk (Continued)
Risiko Nilai Tukar (Lanjutan) Foreign Currency Risk (Continued)
31 Desember/ December 31, 2023 (Diaudit/ Audited)
Mata Uang Asing/ Ekuivalen/
Foreign Currency Equivalent
Rupiah
Aset Assets
Kas dan setara kas USD 4.600.017 27.573.437.813 Cash and cash equivalents
SGD 1.163.052 12.272.217.302
Portofolio efek USD 16.788.535 258.795.274.162 Marketable securities
Piutang nasabah USD 161.580 2.490.757.365 Receivables from customers
Piutang premi USD 9.732.652 150.028.838.801 Premium receivables
CNY 33.112 107.935.830
SGD 74.069 867.467.539
EUR 85.743 1.469.596.515
CHF 225,27 4.139.221
JPY 4712 51.619.198
AUD 55,02 581.284
Piutang reasuransi USD 179.885 2.772.929.415 Due from reinsurance
EUR 1.996,71 34.222.581
SGD 3.940,92 46.154.650
Total Aset Moneter 456.515.171.676 Total Monetary Assets
Liabilitas Liability
Utang nasabah USD 255.640,29 3.940.695.059 Payables to customers
Utang klaim USD 49.623,72 764.949.719 Claim payables
SGD 3.046,11 35.674.869
Utang reasuransi USD 7.911.759 121.959.762.343 Due to reinsurances
CNY -18.378 (59.906.317)
SGD 46.818 548.315.562
EUR 44.340 759.969.573
JPY 3.846 42.135.630
Utang komisi USD 1.308.021 20.163.151.256 Due to coinsurance
CNY 5.613 18.298.182 Commissions payables
SGD 7.250 84.912.139
EUR 14.184 243.118.164
JPY 947 10.384.596
AUD 12,46 131.684
Total Liabilitas Moneter 148.511.592.459 Total Monetary Liability
Aset Moneter Neto 308.003.579.217 Net Monetary Assets
227
Page 232
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Pasar (Lanjutan) Market Risk (Continued)
Risiko Nilai Tukar (Lanjutan) Foreign Currency Risk (Continued)
Berikut adalah sensitivitas Grup terhadap kenaikan The following describes the Group’s sensitivity to
atau penurunan kurs Rupiah terhadap Dolar increase and decrease in Rupiah against United
Amerika Serikat, Euro, Ringgit Malaysia, Dolar States Dollar, Euro, Malaysian Ringgit, Singapore
Singapura, Dolar Australia, Poundsterling Inggris, Dollar, Australlian Dollar, Great Britain
Yuan China dan Yen Jepang pada tanggal laporan Poundsterling, Chinese Yuan and Japanese Yen
posisi keuangan konsolidasian yang menggunakan translated at the consolidated statement of
10% tingkat sensitivitas untuk tujuan pelaporan financial position date 10% is the sensitivity rate
risiko kurs mata uang asing secara internal kepada used when reporting internally the foreign
personel manajemen kunci dan pengungkapan currency risk to key management personnel and
berikut merupakan hasil penelaahan manajemen this represents management’s assessment of a
atas kemungkinan perubahan kurs mata uang asing reasonable possible change in foreign exchange
yang wajar. rates.
Pengaruh Pada
Kenaikan (Penurunan)
Laba
Mata Uang Asing/Increase
Sebelum
(Decrease) in Foreign
Pajak/Effect on
Currency
Income Before Tax
31 Maret/ March 31, 2024 USD 10% 16.559.167.084
-10% (16.559.167.084)
SGD 10% 26.366.430
-10% (26.366.430)
EUR 10% 63.720.709
-10% (63.720.709)
CHF 10% 24.629
-10% (24.629)
CNY 10% 244.895
-10% (244.895)
AUD 10% 112.829
-10% (112.829)
THB 10% 27.566
-10% (27.566)
MYR 10% 165.234
-10% (165.234)
SEK 10% (83.194)
-10% 83.194
GBP 10% 32.896
-10% (32.896)
JPY 10% (705.929)
-10% 705.929
228
Page 233
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Pasar (Lanjutan) Market Risk (Continued)
Risiko Nilai Tukar (Lanjutan) Foreign Currency Risk (Continued)
Pengaruh Pada
Kenaikan (Penurunan)
Laba
Mata Uang Asing/Increase
Sebelum
(Decrease) in Foreign
Pajak/Effect on
Currency
Income Before Tax
31 Desember/ December 31, 2023 USD 10% 33.816.850.658
-10% (33.816.850.658)
SGD 10% 1.386.596.215
-10% (1.386.596.215)
EUR 10% 50.073.136
-10% (50.073.136)
CHF 10% 413.922
-10% (413.922)
CNY 10% 14.954.397
-10% (14.954.397)
AUD 10% 44.960
-10% (44.960)
JPY 10% (90.103)
-10% 90.103
Risiko Likuiditas Liquidity Risk
Risiko likuiditas muncul dari manajemen modal Liquidity risk arises from the Group’s management
kerja dan beban keuangan Grup dan pembayaran of working capital and the finance charges and
kembali pokok pada instrumen utang. Ini adalah principal repayments on its debt instruments. It is
risiko bahwa Grup akan mengalami kesulitan the risk that the Group will encounter difficulty in
dalam memenuhi kewajiban keuangan saat jatuh meeting their financial obligations as they fall due.
tempo.
229
Page 234
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Likuiditas (Lanjutan) Liquidity Risk (Continued)
Kebijakan Grup adalah untuk memastikan bahwa The Group's policy is to ensure that they will
mereka selalu memiliki uang yang cukup dalam always have sufficient cash to allow them to meet
bentuk kas untuk membayar kewajiban mereka their liabilities when they become due. To achieve
ketika kewajiban tersebut jatuh tempo. Untuk this aim,they seek to maintain cash balances and
memenuhi tujuan tersebut, mereka mencari cara agree facilities to meet expected requirements for a
untuk menjaga saldo kas dan fasilitas yang period of at least 180 days. The Group also seeks
disetujui untuk memenuhi kebutuhan uang kas to reduce liquidity risk by fixing interest rates on a
untuk suatu periode setidaknya 180 hari. Grup juga portion of their bank borrowings.
mencari cara untuk mengurangi risiko likuiditas
dengan menetapkan suku bunga dalam bagian
pinjaman bank yang diterima.
Tabel di bawah ini menggambarkan jatuh tempo The following table sets out the contractual
kontraktual (digambarkan dengan arus kas maturities (representing undiscounted contractual
kontraktual yang tidak didiskontokan) dari aset dan cash flows) of financial assets and liabilities:
liabilitas keuangan:
31 Maret/ March 31, 2024
Telah Jatuh Tempo/Past Due
<=1 bulan/ 1-3 bulan/ 3-6 bulan/ 6-12 bulan/ >= 12 bulan/
Total/Total
<= 1 month 1-3 months 3-6 months 6-12 months >= 12 months
Liabilitas Liabilities
Utang bank 9.695.115.831 44.240.479.170 35.595.906.199 65.100.004.861 418.573.103.252 573.204.609.313 Bank loans
Utang nasabah 30.040.175.069 - - - - 30.040.175.069 Payables to customers
Utang klaim 31.141.393.605 - - - - 68.667.534.884 Claims payable
Utang reasuransi 1.089.608.498.864 - - - - 297.468.174.885 Due to reinsurance
Utang koasuransi 8.142.475.397 - - - - 6.051.199.999 Due to coinsurance
Utang komisi 46.312.665.233 - - - - 52.812.146.360 Commissions payables
Utang lain-lain - Other Payables -
pihak ketiga 71.042.542.521 - - - - 71.042.542.521 third parties
Beban akrual - Accrued expenses -
pihak ketiga 12.325.044.090 - - - - 12.325.044.090 third parties
Liabilitas sewa 10.781.149.362 21.282.793.341 45.209.599.460 95.886.239.003 298.164.578.705 471.324.359.871 Lease liabilities
Total liabilitas Total financial
keuangan 1.309.089.059.972 65.523.272.511 80.805.505.659 160.986.243.864 716.737.681.957 1.582.935.786.992 liabilities
230
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
43. MANAJEMEN RISIKO KEUANGAN 43. FINANCIAL RISK MANAGEMENT (Continued)
(Lanjutan)
Risiko Likuiditas (Lanjutan) Liquidity Risk (Continued)
31 Desember/ December 31, 2023
Telah Jatuh Tempo/Past Due
<=1 bulan/ 1-3 bulan/ 3-6 bulan/ 6-12 bulan/ >= 12 bulan/
Total/Total
<= 1 month 1-3 months 3-6 months 6-12 months >= 12 months
Liabilitas Liabilities
Utang bank 7.418.643.580 14.866.383.702 21.986.687.140 95.205.350.134 364.351.558.614 503.828.623.170 Bank loans
Utang nasabah - - - - - - Payables to customers
Utang klaim 68.667.534.884 - - - - 68.667.534.884 Claims payable
Utang reasuransi 297.468.174.885 - - - - 297.468.174.885 Due to reinsurance
Utang koasuransi 6.051.199.999 - - - - 6.051.199.999 Due to coinsurance
Utang komisi 52.812.146.360 - - - - 52.812.146.360 Commissions payables
Utang lain-lain - Other Payables -
pihak ketiga 62.381.836.346 - - - - 62.381.836.346 third parties
Beban akrual - Accrued expenses -
pihak ketiga 20.831.560.224 - - - - 20.831.560.224 third parties
Liabilitas sewa - - - 865.924.564 492.373.437.022 493.239.361.586 Lease liabilities
Total liabilitas Total financial
keuangan 515.631.096.278 14.866.383.702 21.986.687.140 96.071.274.698 856.724.995.636 1.505.280.437.454 liabilities
44. MANAJEMEN MODAL 44. CAPITAL MANAGEMENT
Grup mengelola modal ditujukan untuk The Group manages its capital to ensure that they
memastikan kemampuan Grup melanjutkan usaha will be able to continue as going concern while
secara berkelanjutan dan memaksimumkan imbal maximizing the return to stakeholders through the
hasil kepada pemegang saham melalui optimalisasi optimization of the debt and equity balance. In
saldo liabilitas dan ekuitas. Untuk memelihara atau order to maintain or achieve an optimal capital
mencapai struktur modal yang optimal, Grup dapat structure, the Group may adjust the amount of
menyesuaikan jumlah pembayaran dividen, dividend payment, return capital to shareholders,
pengurangan modal, penerbitan saham baru atau issue new shares or buy back issued shares, obtain
membeli kembali saham beredar, mendapatkan new borrowings or sell assets to reduce
pinjaman baru atau menjual aset untuk mengurangi borrowings.
pinjaman.
231
Page 236
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
44. MANAJEMEN MODAL (Lanjutan) 44. CAPITAL MANAGEMENT (Continued)
Pada tanggal 18 Maret 2022, Ijin Usaha Perusahaan On March 18, 2022, the Securities Company's
Efek sebagai penjamin emisi efek telah dicabut, Business License as an underwriter has been
sehingga BPS, Entitas Anak, beroperasi sebagai revoked, so that the BPS’s, Subsidiary, operates as
perantara pedagang efek yang tidak a brokerage dealer which does not administer
mengadministrasikan rekening efek nasabah (PPE customers’ account (PPE Non AB). Related to this,
Non AB). Terkait hal tersebut, maka sesuai Pasal 2 in accordance with Article 2 paragraph (3) of
ayat (3) POJK No. 52/POJK.04/2020, BPS, Entitas POJK No. 52/POJK.04/2020, the BPS’s,
Anak, tetap wajib memiliki MKBD minimal yang Subsidiary, must still have a minimum required
diwajibkan sebesar Rp 200.000.000 pada tanggal MKBD of Rp 200,000,000 as at
31 Desember 2022. December 31, 2022.
Jika hal ini tidak diawasi dan disesuaikan, tingkat If not properly monitored and adjusted, the
modal kerja sesuai peraturan dapat berada di bawah regulatory working capital levels could fall below
jumlah minimum yang ditetapkan oleh regulator, the required minimum amounts set by the
yang dapat mengakibatkan berbagai sanksi mulai regulators, which could expose various sanctions
dari denda sampai dengan penghentian sebagian ranging from fines and censure to imposing partial
atau seluruh kegiatan usaha. Untuk mengatasi or complete restrictions on its ability to conduct
risiko ini, Grup terus mengevaluasi tingkat business. To address the risk, the Group
kebutuhan modal kerja berdasarkan peraturan dan continuously evaluates the levels of regulatory
memantau perkembangan peraturan tentang modal capital requirements and monitors regulatory
kerja bersih yang disyaratkan dan mempersiapkan developments regarding net working capital
peningkatan batas minimum yang diperlukan sesuai requirements and prepare for increases in the
peraturan yang mungkin terjadi dari waktu ke required minimum levels of regulatory capital that
waktu di masa datang. may occur from time to time in the future.
Tabel dibawah ini merangkum jumlah modal yang The following table summarizes the total capital
dipertimbangkan oleh Grup pada tanggal considered by the Group as at March 31, 2024 and
31 Maret 2024 dan 31 Desember 2023: December 2023 :
31 Maret/ March 31, 31 Desember/ December
2024 (Tidak Diaudit/ 31, 2023 (Diaudit/
Unaudited) Audited)
Modal saham 51.549.866.200 51.549.866.200 Share capital
Tambahan modal disetor - neto 39.024.486.889 39.024.486.889 Additional paid-in capital - net
Saham treasuri (229.830.990.000) (229.830.990.000) Treasury shares
Selisih atas transaksi Differences in value
dengan Kepentingan Non- of transactions with
pengendali (55.045.350.931) (55.045.350.931) Non-controlling Interest
Cadangan lain-lain (451.505.482) (451.505.482) Other reserves
Saldo laba Retained earnings
Telah ditentukan penggunaannya 500.000.000 500.000.000 Appropriated
Belum ditentukan penggunaannya 1.509.137.932.509 1.476.508.144.829 Unappropriated
Penghasilan komprehensif lain 94.041.562.207 63.408.879.208 Other comprehensive income
Ekuitas yang dapat diatribusikan Equity attributable to the
kepada pemilik Entitas Induk 1.408.926.001.393 1.345.663.530.713 Owners of the Parent Entity
Kepentingan Non-pengendali 283.666.091.745 304.803.959.862 Non-controlling Interest
Total 1.692.592.093.138 1.650.467.490.575 Total
232
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The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
45. ANALISA MATURITAS ASET DAN 45. MATURITY ANALYSIS OF ASSETS AND
KEWAJIBAN LIABILITIES
Tabel di bawah ini menunjukkan analisis aset dan The table below shows an analysis of assets and
kewajiban sesuai kapan mereka diharapkan untuk liabilities according when they expected to be
dipulihkan atau diselesaikan: recovered or settled, respectively:
31 Maret/ March 31, 2024 (Tidak Diaudit/ Unaudited)
Setelah 12
Dalam 12 bulan/
bulan/After 12 Total
Within 12 months
months
ASET ASSETS
Cash and cash
Kas dan setara kas 280.456.058.715 - 280.456.058.715 equivalents
Marketable
Portofolio efek securities
Pihak ketiga 702.211.195.950 - 702.211.195.950 Third parties
Pihak berelasi 221.461.421.761 - 221.461.421.761 Related parties
Operating lease
Piutang sewa operasi receivables
Pihak ketiga - neto 51.628.487.686 - 51.628.487.686 Third parties - net
Receivables from
Piutang nasabah customers
Pihak ketiga 8.573.741.484 - 8.573.741.484 Third parties
Pihak berelasi 26.101.769.926 - 26.101.769.926 Related parties
Premiums
Piutang premi - neto 323.339.117.725 - 323.339.117.725 receivables - net
Due from
Piutang reasuransi 67.665.715.843 - 67.665.715.843 reinsurance
Piutang lain-lain - Other receivables -
pihak ketiga 18.200.076.331 - 18.200.076.331 third parties
Investasi pada entitas Investment in
asosiasi - 17.057.232.835 17.057.232.835 associate entity
Aset reasuransi Reinsurance assets
Estimasi klaim retention claims
retensi sendiri 504.603.038.901 - 504.603.038.901 Estimated own
Premi yang belum
merupakan Unearned
pendapatan 365.785.794.797 - 365.785.794.797 premiums
Pendapatan yang Unbilled
belum ditagih 1.618.497.439 - 1.618.497.439 revenue
Uang muka dan beban Advance and
dibayar di muka 154.895.829.582 - 154.895.829.582 prepaid expenses
Pajak dibayar dimuka 9.277.798.485 - 9.277.798.485 Prepaid taxes
Penyertaan saham - 2.163.100.000 2.163.100.000 Investment in shares
Property and
Aset tetap - neto - 1.619.568.479.018 1.619.568.479.018 equipment - net
Properti investasi - 7.391.000.000 7.391.000.000 Investment properties
Aset pajak tangguhan - 16.311.365.929 16.311.365.929 Deferred tax assets
Aset lain-lain - 44.211.634.262 44.211.634.262 Other assets
Total Aset 2.735.818.544.625 1.706.702.812.044 4.442.521.356.669 Total Assets
233
Page 238
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
45. ANALISA MATURITAS ASET DAN 45. MATURITY ANALYSIS OF ASSETS AND
KEWAJIBAN (Lanjutan) LIABILITIES (Continued)
31 Maret/ March 31, 2024 (Tidak Diaudit/ Unaudited)
Setelah 12
Dalam 12 bulan/
bulan/After 12 Total
Within 12 months
months
Liabilitas Liabilities
Utang bank - 503.828.623.170 503.828.623.170 Bank loans
Payables to
Utang nasabah 21.617.797.563 21.617.797.563 customers
Utang klaim Claims payable
Pihak ketiga 68.667.534.884 68.667.534.884 Third parties
Reinsurance
Liabilitas reasuransi liabilities
Estimated own
Estimasi klaim retention
retensi sendiri 407.023.291.959 407.023.291.959 claims
Premi yang belum
merupakan Unearned
pendapatan 468.333.712.414 468.333.712.414 premiums
Utang reasuransi 297.468.174.885 297.468.174.885 Reinsurance payable
Utang koasuransi 6.051.199.999 6.051.199.999 Coinsurance payable
Utang komisi 52.812.146.360 52.812.146.360 Commission payable
Utang lain-lain Other payables
Pihak ketiga 62.381.836.346 62.381.836.346 Third parties
Beban akrual Accrued expenses
Pihak ketiga 20.831.560.224 20.831.560.224 Third parties
Uang jaminan Customer security
pelanggan - 45.745.162.058 45.745.162.058 deposits
Liabilitas kontrak 275.519.844 275.519.844 Contract Liabilities
Utang pajak 15.005.298.243 15.005.298.243 Taxes payable
Liabilitas sewa 493.239.361.586 493.239.361.586 Lease liabilities
Employee benefits
Liabilitas imbalan kerja - 37.440.785.583 37.440.785.583 liabilities
Liabilitas pajak Deferred tax
tangguhan - 11.102.477.492 11.102.477.492 liabilities
Total Liabilitas 1.913.707.434.307 598.117.048.303 2.511.824.482.610 Total Liabilities
234
Page 239
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
45. ANALISA MATURITAS ASET DAN 45. MATURITY ANALYSIS OF ASSETS AND
KEWAJIBAN (Lanjutan) LIABILITIES (Continued)
31 Desember 2023/December 31, 2023
Setelah 12
Dalam 12 bulan/
bulan/After 12 Total
Within 12 months
months
ASET ASSETS
Cash and cash
Kas dan setara kas 361.428.478.152 - 361.428.478.152 equivalents
Marketable
Portofolio efek securities
Pihak ketiga 759.310.048.208 - 759.310.048.208 Third parties
Pihak berelasi 160.854.429.010 - 160.854.429.010 Related parties
Operating lease
Piutang sewa operasi receivables
Pihak ketiga - neto 31.398.231.762 - 31.398.231.762 Third parties - net
Receivables from
Piutang nasabah customers
Pihak ketiga 8.709.939.343 - 8.709.939.343 Third parties
Pihak berelasi 27.831.686.930 - 27.831.686.930 Related parties
Premiums
Piutang premi - neto 338.037.348.148 - 338.037.348.148 receivables - net
Due from
Piutang reasuransi 100.091.820.676 - 100.091.820.676 reinsurance
Piutang lain-lain - Other receivables -
pihak ketiga 15.304.817.853 - 15.304.817.853 third parties
Investasi pada entitas Investment in
asosiasi - 16.837.388.206 16.837.388.206 associate entity
Aset reasuransi Reinsurance assets
Estimasi klaim retention claims
retensi sendiri 359.653.006.407 - 359.653.006.407 Estimated own
Premi yang belum
merupakan Unearned
pendapatan 318.732.738.378 - 318.732.738.378 premiums
Pendapatan yang Unbilled
belum ditagih 13.102.843.847 - 13.102.843.847 revenue
Uang muka dan beban Advance and
dibayar di muka 94.329.907.070 - 94.329.907.070 prepaid expenses
Pajak dibayar dimuka 7.804.822.623 - 7.804.822.623 Prepaid taxes
Penyertaan saham - 2.163.100.000 2.163.100.000 Investment in shares
Property and
Aset tetap - neto - 1.493.089.861.951 1.493.089.861.951 equipment - net
Properti investasi - 7.391.000.000 7.391.000.000 Investment properties
Aset pajak tangguhan - 16.305.779.521 16.305.779.521 Deferred tax assets
Aset lain-lain - 30.009.501.512 30.009.501.512 Other assets
Total Aset 2.596.590.118.407 1.565.796.631.190 4.162.386.749.597 Total Assets
235
Page 240
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
45. ANALISA MATURITAS ASET DAN 45. MATURITY ANALYSIS OF ASSETS AND
KEWAJIBAN (Lanjutan) LIABILITIES (Continued)
31 Desember 2023/December 31, 2023
Setelah 12
Dalam 12 bulan/
bulan/After 12 Total
Within 12 months
months
Liabilitas Liabilities
Utang bank - 503.828.623.170 503.828.623.170 Bank loans
Payables to
Utang nasabah 21.617.797.563 21.617.797.563 customers
Utang klaim Claims payable
Pihak ketiga 68.667.534.884 68.667.534.884 Third parties
Reinsurance
Liabilitas reasuransi liabilities
Estimated own
Estimasi klaim retention
retensi sendiri 407.023.291.959 407.023.291.959 claims
Premi yang belum
merupakan Unearned
pendapatan 468.333.712.414 468.333.712.414 premiums
Utang reasuransi 297.468.174.885 297.468.174.885 Reinsurance payable
Utang koasuransi 6.051.199.999 6.051.199.999 Coinsurance payable
Utang komisi 52.812.146.360 52.812.146.360 Commission payable
Utang lain-lain Other payables
Pihak ketiga 62.381.836.346 62.381.836.346 Third parties
Beban akrual Accrued expenses
Pihak ketiga 20.831.560.224 20.831.560.224 Third parties
Uang jaminan Customer security
pelanggan - 45.745.162.058 45.745.162.058 deposits
Liabilitas kontrak 275.519.844 275.519.844 Contract Liabilities
Utang pajak 15.005.298.243 15.005.298.243 Taxes payable
Liabilitas sewa 493.239.361.586 493.239.361.586 Lease liabilities
Employee benefits
Liabilitas imbalan kerja - 37.440.785.583 37.440.785.583 liabilities
Liabilitas pajak Deferred tax
tangguhan - 11.102.477.492 11.102.477.492 liabilities
Total Liabilitas 1.913.707.434.307 598.117.048.303 2.511.824.482.610 Total Liabilities
236
Page 241
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
46. INFORMASI PENTING LAINNYA 46. OTHER SIGNIFICANT INFORMATION
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
(MTWI) (MTWI)
Analisis Kekayaan dan Perhitungan Batas Asset Analysis and Calculation of Solvency
Tingkat Solvabilitas Margin
Entitas Induk bergerak dalam bidang asuransi. The Parent Entity is engaged in insurance
Berdasarkan Peraturan Menteri Keuangan Republik activities. Based on Regulation No. 53/PMK.010/
Indonesia No. 53/PMK.010/2012 tanggal 2012 dated April 3, 2012 of the Ministry of Finance
3 April 2012, Entitas Induk setiap saat wajib of the Republic of Indonesia, the Parent Entity is
memenuhi tingkat solvabilitas paling rendah 100% required to fulfill a solvency margin limit of at least
dari modal minimum berbasis risiko yang dihitung 100% from risk base minimum capital which is
dengan menggunakan pendekatan Risk Based calculated using the Risk Based Capital (RBC)
Capital (RBC). Entitas Induk setiap tahun wajib Approach. The Parent Entity has to establish, at all
memenuhi target tingkat solvabilitas minimum years, a solvency margin target of at least 120% of
sebesar 120% dari risiko kerugian yang mungkin risk of loss that might arise from deviation of assets
timbul sebagai akibat dari deviasi dalam and liabilities management.
pengelolaan kekayaan dan liabilitas.
Tingkat solvabilitas dihitung dengan mengurangi Solvency margin is calculated by deducting all
seluruh liabilitas (kecuali pinjaman subordinasi) liabilities (except for subordinated loans) from
dari kekayaan yang diperkenankan. Entitas Induk admitted assets. The Parent Entity has calculated
telah menghitung batas solvabilitas dengan the solvency margin limit by using the instructions
menggunakan petunjuk perhitungan RBC yang of RBC calculation issued by Financial Services
dikeluarkan oleh Otoritas Jasa Keuangan (OJK) Authority (OJK) (formerly the Capital Market
(d/h Badan Pengawas Pasar Modal - Lembaga Supervisory Agency - Financial Institution).
Keuangan).
Batas tingkat solvabilitas minimum dihitung Minimum solvency margin is calculated by
dengan mempertimbangkan kegagalan pengelolaan considering unsuccessful assets management,
kekayaan, ketidakseimbangan antara proyeksi arus imbalance between projected flows of assets and
kekayaan dan liabilitas, ketidakseimbangan antara liabilities, imbalance between assets and liabilities
nilai kekayaan dan liabilitas dalam setiap jenis value in each currency, the differences between
mata uang, perbedaan antara beban klaim yang claims expense incurred and estimated claims
terjadi dan beban klaim yang diperkirakan, expense, insufficient premium as a result of
ketidakcukupan premi akibat perbedaan hasil differences between investment income assumed in
investasi yang diasumsikan dalam penetapan premi determining premiums and investment income
dengan hasil investasi yang diperoleh, earned, inability of reinsurer to pay claims and
ketidakmampuan pihak reasuradur untuk other deviations arising from assets and liabilities
memenuhi liabilitas membayar klaim dan deviasi management.
lainnya yang timbul dari pengelolaan kekayaan dan
liabilitas.
Pada tanggal 31 Maret 2024 dan 31 Desember As at March 31, 2024 and December 31, 2024,
2023 , rasio pencapaian solvabilitas yang dihitung solvency margin ratio which was calculated based
sesuai dengan Peraturan Menteri Keuangan on Regulation No. 53/PMK.010/2012 of the
Republik Indonesia No. 53/PMK.010/2012, Minister of Finance of the Republic of Indonesia
Peraturan Bapepam - LK No. PER 09/BL/2011 dan and the Bapepam-LK regulation No. PER
No. PER-08/BL/2012, masing-masing adalah 09/BL/2011 and No. PER-08/BL/2012, was 220%
sebesar 220% dan 230%. and 230%, respectively.
237
Page 242
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
46. INFORMASI PENTING LAINNYA (Lanjutan) 46. OTHER SIGNIFICANT INFORMATION
(Continued)
Analisis Kekayaan dan Perhitungan Batas Asset Analysis and Calculation of Solvency
Tingkat Solvabilitas (Lanjutan) Margin (Continued)
Perhitungan analisis kekayaan dan batas tingkat MTWI’s, Subsidiary, computations of minimum
solvabilitas MTWI, Entitas Anak, adalah sebagai solvency margin limit and analysis of admitted
berikut: assets are as follows:
31 Maret 2024/ March 31, 2024
(Tidak Diaudit/ Unaudited)
Kekayaan belum Kekayaan tidak
Kekayaan dibukukan/ diperkenankan/ Kekayaan
dibukukan/ Non-ledger Not-admitted diperkenankan/
Recorded assets Assets assets Admitted assets
Investasi Investments
Deposito berjangka 113.000.000.000 - - 113.000.000.000 Time deposits
Obligasi 334.629.701.088 - - 334.629.701.088 Bonds
Efek ekuitas 8.038.100.000 1.570.510.788 - 9.608.610.788 Equity securities
455.667.801.088 1.570.510.788 - 457.238.311.876
Kas dan bank 23.625.282.001 - - 23.625.282.001 Cash in banks
Piutang premi 322.461.370.653 - 16.263.057.029 306.198.313.624 Premium receivables
Piutang reasuransi 16.941.724.321 - 5.610.551.191 11.331.173.130 Reinsurance receivables
Piutang hasil investasi 5.388.370.861 - - 5.388.370.861 Receivable from investment
Aset reasuransi 870.388.833.698 - - 870.388.833.698 Reinsurance assets
Klaim Reasuransi 51.601.738.594 - 39.570.084.762 12.031.653.832 Reinsurance claim
Bangunan dengan hak Land and building net
strata atau tanah of accumulated
dengan bangunan 18.912.975.848 - - 18.912.975.848 Depreciation
Aset lain-lain 47.796.615.010 - 47.796.615.010 Other assets
Total Kekayaan 1.812.784.712.074 1.570.510.788 109.240.307.992 1.705.114.914.870 Total Assets
31 Desember 2023/ December 31, 2023
(Diaudit/ Audited)
Kekayaan belum Kekayaan tidak
Kekayaan dibukukan/ diperkenankan/ Kekayaan
dibukukan/ Non-ledger Not-admitted diperkenankan/
Recorded assets Assets assets Admitted assets
Investasi Investments
Deposito berjangka 112.000.000.000 - - 112.000.000.000 Time deposits
Obligasi 308.334.140.499 - - 308.334.140.499 Bonds
Efek ekuitas 8.038.100.000 1.540.938.242 - 9.579.038.242 Equity securities
428.372.240.499 1.540.938.242 - 429.913.178.741
Kas di bank 16.023.948.811 - - 16.023.948.811 Cash in banks
Piutang premi 338.037.348.148 - 3.276.089.802 334.761.258.346 Premium receivables
Piutang reasuransi 14.640.818.002 - 8.531.873.095 6.108.944.907 Reinsurance receivables
Piutang hasil investasi 5.635.030.156 - - 5.635.030.156 Receivable from investment
Aset reasuransi 678.385.744.785 - - 678.385.744.785 Reinsurance assets
Klaim Reasuransi 67.684.328.959 - 39.102.146.145 28.582.182.814 Reinsurance claim
Bangunan dengan hak Land and building net
strata atau tanah of accumulated
dengan bangunan 19.007.845.259 - - 19.007.845.259 Depreciation
Aset lain-lain 39.498.450.092 - 39.498.450.092 - Other assets
Total Kekayaan 1.607.285.754.711 1.540.938.242 90.408.559.134 1.518.418.133.819 Total Assets
*Tidak dikonsolidasi/Not consolidated
238
Page 243
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
46. INFORMASI PENTING LAINNYA (Lanjutan) 46. OTHER SIGNIFICANT INFORMATION
(Continued)
PT Malacca Trust Wuwungan Insurance Tbk PT Malacca Trust Wuwungan Insurance Tbk
(MTWI) (Lanjutan) (MTWI) (Continued)
Analisis Kekayaan dan Perhitungan Batas Asset Analysis and Calculation of Solvency
Tingkat Solvabilitas (Lanjutan) Margin (Continued)
31 Maret 2024/ 31 Desember 2023/
March 31, 2024 December 31, 2023
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Tingkat Solvabilitas Solvency Margin
Aset yang diperkenankan 1.705.114.914.870 1.518.418.133.817 Admitted assets
Liabilitas 1.515.621.366.590 1.327.713.843.931 Liabilities
Total Tingkat Solvabilitas 189.493.548.280 190.704.289.886 Total Solvency Margin
Modal Minimum Berbasis Risiko Minimum Solvency Margin
(MMBR) (MMBR)
Risiko kredit 54.303.192.182 51.169.008.874 Credit risk
Risiko likuiditas 5.069.763.034 4.035.867.748 Liquidity risk
Risiko pasar 2.722.488.886 2.580.653.087 Market risk
Risiko asuransi 23.439.858.196 24.605.350.129 Insurance risk
Risiko operasional 480.468.515 450.105.700 Operating risk
Total MMBR 86.015.770.813 82.840.985.538 Total MMBR
Kelebihan Batas Tingkat Excess of Solvency
Solvabilitas 103.477.777.467 107.863.304.348 Margin
Rasio Pencapaian Solvabilitas 220 % 230% Solvency Ratio Attained
*Tidak dikonsolidasi/Not consolidated
Rasio Keuangan Financial Ratio
31 Maret 2024/ 31 Desember 2023/
March 31, 2024 December 31, 2023
(Tidak Diaudit/ (Diaudit/
Unaudited) Audited)
Rasio likuiditas 115% 118% Liquidity ratio
Rasio kecukupan investasi 192% 207% Investment adequacy ratio
Rasio perimbangan hasil investasi Return on investment of net
dengan pendapatan premi neto 8% 10% premium income ratio
Rasio beban klaim, beban usaha, Ratio of claim expenses, operating
dan komisi terhadap pendapatan expenses, and commissions to
premi neto 53% 56% net premium income
Rasio biaya pelatihan dan Education and training cost to
pendidikan terhadap biaya gaji salary and allowances
dan tunjangan 5% 5% cost ratio
239
Page 244
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
47. PERISTIWA SETELAH PERIODE 47. EVENTS AFTER THE REPORTING PERIOD
PELAPORAN
PT Batavia Prosperindo Internasional Tbk PT Batavia Prosperindo Internasional, Tbk
Pada hari Selasa, 16 April 2024. Entitas induk On Tuesday, April 16, 2024 . The parent entity
melaksanakan Rapat Umum Pemegang Saham held an Extraordinary General Meeting of
Luar Biasa. Dalam rapat tersebut diputuskan Shareholders . The result of the meeting is the
mengenai persetujuan pemecahan Nilai Nominal agreement the split of the nominal value of shares
Saham (Stock Split) , yang semula sebesar (stock split) , which was originally Rp 100.00
Rp100,00 (seratus rupiah) per saham akan (one hundred rupiah) per share, will be split to
dipecahkan menjadi Rp 5,00 (lima rupiah) per saja, Rp 5.00 (five rupiah) per share, or with a ratio of
atau dengan rasio 1 : 20 (satu banding dua puluh) . 1: 20 (one to twenty).
48. RENCANA MANAJEMEN TERHADAP 48. MANAGEMENT PLAN ON BUSINESS
KELANGSUNGAN USAHA CONTINUITY
Rencana Manajemen Management Plan
PT Batavia Prosperindo Sekuritas PT Batavia Prosperindo Sekuritas
Entitas anak PT Batavia Prosperindo Sekuritas The child entity, PT Batavia Prosperindo Sekuritas
memiliki rugi usaha sebesar Rp 31.383.224 pada has deficit with amount Rp 31.383.224 on financial
laporan keuangan yang berakhir ada tanggal 31 statement which ended on March 31, 2024. On
Maret 2024. Pada tanggal 18 Maret 2022 March 18, 2022 the Company has received the
Perusahaan menerima persetujuan dari Otoritas Jasa approval from Financial Services Authority
Keuangan terkait pengajuan pengembalian Ijin regarding the request to return its Securities
Penjamin Emisi Efek oleh Perusahaan. Kondisi Underwriter Permit. These conditions indicate the
tersebut, mengindikasikan adanya suatu existence of a material uncertainty that may cast
ketidakpastian material yang dapat menyebabkan significant doubt about the ability of the Company
keraguan signifikan atas kemampuan Perusahaan to continue as a going concern.
untuk mempertahankan kelangsungan usahanya.
Untuk mengatasi kondisi di atas, manajemen To manage the above conditions, the Company's
perusahaan berencana melakukan antara lain hal- management plans to do among others the
hal sebagai berikut: following:
Mempertahankan prinsip kehati-hatian Maintain the principle of prudence in
dalam managing the Company's business;
mengelola usaha Perusahaan; Continue to strive for efficiency in the
Terus mengusahakan efisiensi biaya Company's costs;
Perusahaan; Maintain the optimization of the Company's
Menjaga optimalisasi arus kas Perusahaan; cash flow;
Memenuhi ketentuan sesuai dengan Meet the provisions in accordance with
peraturan yang berlaku; applicable regulations;
Mengusahakan agar adanya potensi investor Striving for potential investors who can
yang dapat melakukan pengembangan usaha develop the Company's business.
Perusahaan.
Menyikapi kondisi tersebut, Perusahaan akan In response to these conditions, the Company’s
menerapkan strategi bisnis yang berfokus dalam management will implement business strategies
meningkatkan optimalisasi arus kas dan efisiensi whichfocuses on increasing cash flow optimization
biaya. and cost efficiency.
240
Page 245
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
49. STANDAR, AMENDEMEN/ PENYESUAIAN 49. STANDARDS, AMENDMENTS/
DAN INTERPRETASI STANDAR TELAH IMPROVEMENTS AND INTERPRETATIONS
DITERBITKAN TAPI BELUM DITERAPKAN TO STANDARDS ISSUED NOT YET
ADOPTED
Dewan Standar Akuntansi Keuangan Indonesia The Indonesian Financial Accounting Standards
(DSAK-IAI) telah menerbitkan amandemen Board (DSAK-IAI) has issued amendment to the
Standar Akuntansi Keuangan (PSAK) berikut ini. following Indonesian Financial Accounting
Standar akuntansi yang diubah akan berlaku efektif Standards (“SFAS”). The amended accounting
atau berlaku untuk laporan keuangan konsolidasian standards will be effective or applicable on the
Grup untuk periode yang dimulai pada atau setelah Group’s consolidated financial statements for the
tanggal 1 Januari 2024: period beginning on or after January 1, 2024:
- Amandemen PSAK 1: Penyajian laporan - Amendments to SFAS 1: Presentation of
keuangan tentang liabilitas jangka panjang financial statements related to non-current
dengan kovenan; liabilities with covenants;
- Amandemen PSAK 73: Liabilitas sewa dalam - Amendments to SFAS 73: Lease liability in a
jual dan sewa-balik; sale and leaseback;
Amandemen atas standar yang berlaku efektif Amendments to standards which effective for
untuk periode yang dimulai pada atau setelah periods beginning on or after January 1, 2025,
1 Januari 2025, dengan penerapan dini with early adoption is permitted, are as follows:
diperkenankan yaitu:
- PSAK 74: Kontrak asuransi; dan - SFAS 74: Insurance contract; and
Amandemen PSAK 74: Kontrak asuransi Amendments to SFAS 74: Insurance contract
tentang penerapan awal PSAK 74 dan PSAK regarding initial application of SFAS 74 and
71 – Informasi komparatif SFAS 71 - Comparative information.
Sampai dengan tanggal otorisasi laporan keuangan As of authorization date of these consolidated
konsolidasian ini, manajemen Grup masih financial statements, the Group’s management is
mengevaluasi dampak potensial dari perubahan still evaluating the potential impact on these
standar akuntansi tersebut terhadap laporan amended accounting standards on its consolidated
keuangan konsolidasiannya. financial statements.
241
Page 246
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
50. INFORMASI KEUANGAN TAMBAHAN 50. SUPPLEMENTARY FINANCIAL
INFORMATION
Informasi keuangan tersendiri Entitas Induk The Parent Entity separate financial statements
menyajikan informasi laporan posisi keuangan, stated information of financial position statement,
laporan laba rugi dan penghasilan komprehensif statement of profit or loss and other comprehensive
lain, laporan perubahan ekuitas dan laporan arus income, changes in equity and cash flow, where
kas, dimana penyertaan saham pada Entitas Anak investment in Subsidiaries recognized as cost
dicatat dengan metode biaya. method.
Informasi keuangan terlampir Entitas Induk, yang The accompanying financial information of the
terdiri dari laporan posisi keuangan pada tanggal Parent Entity, which comprises the statements of
31 Maret 2024 dan 31 Desember 2023 , serta financial position as at March 31, 2024 and
laporan laba rugi dan penghasilan komprehensif December 31, 2023 , and the statements of profit or
lain, laporan perubahan ekuitas dan laporan arus loss and other comprehensive income, statements
kas untuk tahun yang berakhir pada tanggal of changes in equity and statements of cash flows
tersebut (secara kolektif disebut sebagai “Informasi for the years then ended (collectively referred to as
Keuangan Entitas Induk”), yang disajikan sebagai the “Parent Entity Financial Information”), which
informasi tambahan pada laporan keuangan is presented as additional information to the
konsolidasian terlampir, disajikan untuk tujuan accompanying consolidated financial statements, is
analisis tambahan. presented for purposes of additional analysis.
Informasi Keuangan Entitas Induk ini adalah The Parent Entity Financial Information is the
tanggung jawab manajemen dan berasal dari dan responsibility of the management and was derived
berkaitan langsung dengan akuntansi yang from and relates directly to the underlying
mendasarinya dan catatan lain yang digunakan accounting and other records used to prepare the
untuk menyiapkan laporan keuangan konsolidasian accompanying consolidated financial statements.
terlampir.
242
Page 247
The original consolidated financial statements included herein are in
Indonesia language.
PT BATAVIA PROSPERINDO INTERNASIONAL Tbk PT BATAVIA PROSPERINDO INTERNASIONAL Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENT
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2024 As at March 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
50. INFORMASI KEUANGAN TAMBAHAN 50. SUPPLEMENTARY FINANCIAL
(Lanjutan) INFORMATION (Continued)
Dasar penyusunan laporan keuangan tersendiri Basis of preparation of the separate financial
Entitas Induk statements of the Parent Entity
Laporan keuangan tersendiri Entitas Induk disusun The separate financial statements of the Parent
sesuai dengan PSAK 4, “Laporan Keuangan Entity are prepared in accordance with PSAK 4,
Tersendiri”. “Separate Financial Statements”.
PSAK 4 mengatur dalam hal entitas memilih untuk PSAK 4 regulates that when an entity elects to
menyajikan laporan keuangan tersendiri maka present the separate financial statements, such
laporan tersebut hanya dapat disajikan sebagai financial statements should be presented as
informasi tambahan dalam laporan keuangan supplementary information to the consolidated
konsolidasian. Laporan keuangan tersendiri adalah financial statements. Separate financial statements
laporan keuangan yang disajikan oleh entitas induk are those presented by a parent entity, in which the
yang mencatat investasi pada entitas anak, entitas investments are accounted for on the basis of the
asosiasi, dan pengendalian bersama entitas direct equity interest rather than on the basis of the
berdasarkan kepemilikan ekuitas langsung bukan reported results and net assets of the investees.
berdasarkan pelaporan hasil dan aset neto investee.
PSAK 4 memperkenankan metode biaya perolehan PSAK 4 allows the use of the cost method to record
sebagai metode pencatatan investasi pada entitas the investment in subsidiaries in the separate
anak dalam laporan keuangan tersendiri. Entitas financial statements. The Parent Entity
Induk menerapkan metode biaya perolehan dalam implemented cost method in the financial
laporan keuangan entitas induk saja pada tanggal statements of the parent entity only as at and for
dan tahun-tahun yang berakhir 31 Desember 2022 the years ended December 31, 2022 and 2021.
dan 2021.
Kebijakan akuntansi yang diterapkan dalam Accounting policies adopted in the preparation of
penyusunan laporan keuangan tersendiri Entitas the Parent Entity’s separate financial statements
Induk adalah sama dengan kebijakan akuntansi are the same as the accounting policies adopted in
yang diterapkan dalam penyusunan laporan the preparation of the consolidated financial
keuangan konsolidasian sebagaimana diungkapkan statements as disclosed in Note 2 to the
dalam Catatan 2 atas laporan keuangan consolidated financial statements, except for
konsolidasian, kecuali untuk penyertaan pada investments in subsidiaries.
entitas anak.
243
Names mentioned 53 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Menteri Hukum dan Hak Asasi
p.14
unresolved
org
Ministry of Justice
p.14 ×2
unresolved
org
Internasional Tbk.
p.14
unresolved
org
Menteri Hukum dan Hak
p.14
unresolved
person
Dr. Irawan M.
p.14
unresolved
person
Soerodjo
p.14
unresolved
org
Kementerian Hukum dan Hak Asasi
p.14
unresolved
org
Ministry of Manusia Republik Indonesia
p.14
unresolved
person
Notarial Deed Widodo
p.15
unresolved
person
Widodo
p.15
unresolved
org
Financial Services Authority
p.16
unresolved
org
Star Malacca Pte. Star Malacca Pte. Ltd.
p.17
unresolved
org
Indonesia Stock Exchange
p.17 ×3
unresolved
person
Christina Dwi Utami
· Notaris
p.18 ×2
unresolved
person
Utami
p.18
unresolved
org
PT Batavia
p.18 ×6
unresolved
org
PT Batavia Prosperindo Makmur. Penyetoran
p.18
unresolved
org
Prosperindo Finance Tbk.
p.18
unresolved
person
MHum.
p.18 ×2
unresolved
org
PT Batavia Prosperindo Aset
p.19
unresolved
org
PT Batavia Prosperindo Sekuritas
p.19 ×3
unresolved
org
PT Batavia Prosperindo Properti
p.19 ×3
unresolved
org
PT Batavia Prosperindo Ecotrans
p.19
unresolved
org
Strait Pristine Resources Pte. Ltd
p.19 ×5
unresolved
org
SPRL Sweet Green Singapore Pte. Ltd
p.19
unresolved
org
PT Batavia Prosperindo Aset Manajemen
p.20 ×3
unresolved
person
Yoke Reinata
p.20 ×5
unresolved
person
Reinata
p.20
unresolved
person
Lady Ita Boru Simanihuruk
p.21
unresolved
person
Larosa Boru Simanihuruk
p.21
unresolved
org
Menteri Kehakiman
p.21
unresolved
person
Yuli Rizki Anggorowati S.H.
p.21
unresolved
org
Ministry of Law
p.21
unresolved
org
Menteri Kehakiman Republik
p.21
unresolved
org
PT Batavia Makmur
p.22
unresolved
org
PT Batavia Prosperity Ecotrans Perusahaan
p.24
unresolved
org
PT Batavia Prima
p.25
unresolved
org
Sweet Green Singapore Pte Ltd
p.28 ×4
unresolved
org
PT Sweet Green Indonesia
p.28
unresolved
org
PT Sweet Green Indonesia Entitas Induk
p.28
unresolved
org
Prosperindo Internasional Tbk
p.29
unresolved
org
PT Asuransi Maipark Indonesia
p.217 ×2
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