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FinancialStatement-2023-Tahunan-HIFI.pdf
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Nomor Surat 021/ACC/HFI/III/2024
Nama Emiten PT Hino Finance Indonesia
Kode Emiten HIFI
Perihal Penyampaian Laporan Keuangan Tahunan
Perseroan dengan ini menyampaikan laporan keuangan untuk Tahun Bulan yang berakhir pada 31/12/2023 dengan ikhtisar sebagai berikut :
Informasi mengenai anak perusahaan Perseroan sebagai berikut :
Dokumen ini merupakan dokumen resmi PT Hino Finance Indonesia yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT
Hino Finance Indonesia bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
2023-12-31
Informasi umum General information
Nama entitas PT Hino Finance Indonesia Entity name
Penjelasan perubahan nama dari akhir periode laporan sebelumnya Explanation of change in name from the end of the preceding reporting period
Kode entitas HIFI Entity code
Nomor identifikasi entitas AB121 Entity identification number
Industri utama entitas Pembiayaan / Financing Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor G. Financials Sector
Subsektor G2. Financing Service Subsector
Industri G21. Consumer Financing Industry
Subindustri G211. Consumer Financing Subindustry
Informasi pemegang saham pengendali National and Foreign Corporation Controlling shareholder information
Jenis entitas Joint Venture - Indonesia Jurisdiction Type of entity
Jenis efek yang dicatatkan Obligasi / Bond Type of listed securities
Jenis papan perdagangan tempat entitas tercatat Type of board on which the entity is listed
Apakah merupakan laporan keuangan satu entitas atau suatu kelompok entitas Entitas tunggal / Single entity Whether the financial statements are of an individual entity or a group of entities
Periode penyampaian laporan keuangan Tahunan / Annual Period of financial statements submissions
Tanggal Surat Pernyataan Direksi March 15, 2024 Date Of Board Of Directors' Statement Letter
Tanggal awal periode berjalan January 01, 2023 Current period start date
Tanggal akhir periode berjalan December 31, 2023 Current period end date
Tanggal akhir tahun sebelumnya December 31, 2022 Prior year end date
Tanggal awal periode sebelumnya January 01, 2022 Prior period start date
Tanggal akhir periode sebelumnya December 31, 2022 Prior period end date
Tanggal akhir 2 tahun sebelumnya December 31, 2021 Prior 2 year end date
Mata uang pelaporan Rupiah / IDR Description of presentation currency
Kurs konversi pada tanggal pelaporan jika mata uang penyajian selain rupiah 15,416.00000 Conversion rate at reporting date if presentation currency is other than rupiah
Pembulatan yang digunakan dalam penyajian jumlah dalam laporan keuangan Satuan Penuh / Full Amount Level of rounding used in financial statements
Jenis laporan atas laporan keuangan Diaudit / Audited Type of report on financial statements
Jenis opini auditor Wajar Tanpa Modifikasian / Unqualified Type of auditor's opinion
Hal yang diungkapkan dalam paragraf pendapat untuk penekanan atas suatu masalah atau paragraf penjelasan lainnya, jika ada Matters disclosed in emphasis-of-matter or other-matter paragraph, if any
Hasil penugasan review Result of review engagement
Opini Hal Audit Utama Any Key Audit Matters Opinion
Jumlah Hal Audit Utama Total Key Audit Matters
Paragraf Hal Audit Utama Key Audit Matters Paragraph
Tanggal laporan audit atau hasil laporan review 2024-03-15 Date of auditor's opinion or result of review report
Auditor tahun berjalan Purwantono, Sungkoro & Surja Current year auditor
Nama partner audit tahun berjalan Christophorus Alvin Kossim Name of current year audit signing partner
Lama tahun penugasan partner yang menandatangani 3 Number of years served as audit signing partner
Auditor tahun sebelumnya Purwantono, Sungkoro dan Surja Prior year auditor
Nama partner audit tahun sebelumnya Christophorus Alvin Kossim Name of prior year audit signing partner
Kepatuhan terhadap pemenuhan peraturan OJK Nomor: 75/POJK.04/2017 tentang Tanggung Jawab Direksi Atas Laporan Keuangan Ya / Yes Whether in compliance with OJK rules No. 75/POJK.04/2017 concerning responsibilities of board of directors on financial statements
Kepatuhan terhadap pemenuhan independensi akuntan yang memberikan jasa audit di pasar modal sesuai dengan POJK Nomor 13/POJK.03/2017 tentang Penggunaan Jasa Akuntan Publik dalam Ya / Yes Compliance to the independency of Accountant that provide services in Capital Market as regulated in OJK rules No. 13/POJK.03/2017 concerning The Use of Public Accountant and Auditing Firm in
Kegiatan Jasa Keuangan Financial Services Activities.
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[8220000] Statement of financial position presented using order of liquidity - Financing Industry
Laporan posisi keuangan Statement of financial position
2023-12-31 2022-12-31
Laporan posisi keuangan Statement of financial position
Aset Assets
Kas dan setara kas 279,765,310,603 368,523,332,767 Cash and cash equivalents
Giro pada Bank Indonesia Current accounts with Bank Indonesia
Giro pada bank lain Current accounts with other banks
Giro pada bank lain pihak ketiga Current accounts with other banks third parties
Giro pada bank lain pihak berelasi Current accounts with other banks related parties
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
Penempatan pada Bank Indonesia dan bank lain pihak ketiga Placements with Bank Indonesia and other banks third parties
Penempatan pada Bank Indonesia dan bank lain pihak berelasi Placements with Bank Indonesia and other banks related parties
Aset keuangan yang diukur pada nilai wajar melalui laba rugi Financial assets at fair value through profit or loss
Piutang asuransi Insurance receivables
Biaya akuisisi tangguhan Deferred acquisition costs
Efek yang dibeli dengan janji dijual kembali Securities purchased under agreement to resale
Wesel ekspor dan tagihan lainnya Bills and other receivables
Tagihan akseptasi Acceptance receivables
Piutang murabahah Murabahah receivables
Piutang murabahah pihak ketiga Murabahah receivables third parties
Piutang murabahah pihak berelasi Murabahah receivables related parties
Piutang istishna Istishna receivables
Piutang istishna pihak ketiga Istishna receivables third parties
Piutang istishna pihak berelasi Istishna receivables related parties
Piutang ijarah Ijarah receivables
Piutang ijarah pihak ketiga Ijarah receivables third parties
Piutang ijarah pihak berelasi Ijarah receivables related parties
Piutang pembiayaan konsumen Consumer financing receivables
Piutang pembiayaan konsumen pihak ketiga Consumer financing receivables third parties
Piutang pembiayaan konsumen pihak berelasi Consumer financing receivables related parties
Investasi sewa Lease investments
Investasi sewa pihak ketiga 5,272,165,558,672 4,331,000,474,719 Lease investments third parties
Investasi sewa pihak berelasi Lease investments related parties
Investasi sewa nilai residu yang terjamin 1,903,565,865,330 1,514,560,575,202 Lease investments guaranteed residual value
Investasi sewa pendapatan pembiayaan tangguhan ( 624,824,508,840 ) ( 506,271,623,823 ) Lease investments deferred financing income
Investasi sewa simpanan jaminan ( 1,903,565,865,330 ) ( 1,514,560,575,202 ) Lease investments guarantee deposits
Investasi sewa pembiayaan Lease investment in finance leases
Pinjaman yang diberikan Loans
Pinjaman yang diberikan pihak ketiga Loans third parties
Pinjaman yang diberikan pihak berelasi Loans related parties
Cadangan kerugian penurunan nilai pada pinjaman yang diberikan Allowance for impairment losses for loans
Pinjaman qardh Qardh funds
Pinjaman qardh pihak ketiga Qardh funds third parties
Pinjaman qardh pihak berelasi Qardh funds related parties
Pembiayaan mudharabah Mudharabah financing
Pembiayaan mudharabah pihak ketiga Mudharabah financing third parties
Pembiayaan mudharabah pihak berelasi Mudharabah financing related parties
Pembiayaan musyarakah Musyarakah financing
Pembiayaan musyarakah pihak ketiga Musyarakah financing third parties
Pembiayaan musyarakah pihak berelasi Musyarakah financing related parties
Tagihan anjak piutang Factoring receivables
Tagihan anjak piutang pihak ketiga Factoring receivables third parties
Tagihan anjak piutang pihak berelasi Factoring receivables related parties
Tagihan anjak piutang pada pendapatan anjak piutang tangguhan Factoring receivables on deferred factoring income
Piutang dari pihak berelasi Receivables from related parties
Piutang lainnya 9,898,969,862 418,846,910 Other receivables
Aset tidak lancar atau kelompok lepasan diklasifikasikan sebagai dimiliki untuk dijual Non-current assets or disposal groups classified as held-for-sale
Aset tidak lancar atau kelompok lepasan diklasifikasikan sebagai dimiliki untuk didistribusikan kepada pemilik Non-current assets or disposal groups classified as held-for-distribution to owners
Biaya dibayar dimuka 4,799,881,878 5,897,736,088 Prepaid expenses
Jaminan Guarantees
Pajak dibayar dimuka Prepaid taxes
Klaim atas pengembalian pajak Claims for tax refund
Aset keuangan nilai wajar melalui pendapatan komprehensif lainnya Financial assets fair value through other comprehensive income
Aset keuangan biaya perolehan diamortisasi Financial assets amortized cost
Aset keuangan lainnya Other financial assets
Tagihan derivatif 106,089,944,475 126,464,092,374 Derivative receivables
Investasi yang dicatat dengan menggunakan metode ekuitas Investments accounted for using equity method
Investasi pada ventura bersama dan entitas asosiasi Investments in joint ventures and associates
Investasi pada entitas ventura bersama Investments in joint ventures
Investasi pada entitas asosiasi Investments in associates
Aset pajak tangguhan 5,982,767,426 14,581,256,147 Deferred tax assets
Aset reasuransi Reinsurance assets
Aset takberwujud selain goodwill 137,157,301 1,116,962,358 Intangible assets other than goodwill
Goodwill Goodwill
Properti investasi Investment properties
Aset ijarah Ijarah assets
Aset sewa operasi Operating lease assets
Aset tetap 6,714,259,610 7,167,045,299 Property, plant, and equipment
Aset hak guna 16,461,849,991 20,623,107,055 Right of use assets
Agunan yang diambil alih Foreclosed assets
Aset lainnya 2,089,345,285 3,528,217,325 Other assets
Jumlah aset 5,079,280,536,263 4,373,049,447,219 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas segera Obligations due immediately
Efek yang dijual dengan janji untuk dibeli kembali Securities sold with repurchase agreement
Liabilitas derivatif 1,137,363,577 3,515,842,860 Derivative payables
Utang asuransi Insurance payables
Utang bunga Interest payables
Utang penjaminan Guarantee payables
Utang usaha Accounts payable
Uang muka dan angsuran Advances and installments
Utang dealer Dealer payables
Utang dividen Dividends payable
Pinjaman yang diterima Borrowings
Pinjaman yang diterima pihak ketiga 2,297,628,000,000 2,232,223,000,000 Borrowings third parties
Pinjaman yang diterima pihak berelasi Borrowings related parties
Utang pihak berelasi Due to related parties
Utang pemegang saham Due to stockholders
Liabilitas kontrak asuransi Insurance contract liabilities
Kewajiban imbalan pasca kerja 9,985,232,050 9,233,340,122 Post-employment benefit obligations
Provisi Provisions
Liabilitas atas kontrak Contract liabilities
Pendapatan ditangguhkan Deferred income
Wesel bayar Notes payable
Efek yang diterbitkan Securities issued
Utang obligasi 1,220,304,317,098 696,431,576,482 Bonds payable
Sukuk Sukuk
Surat utang jangka menengah Medium term notes
Obligasi subordinasi Subordinated bonds
Efek yang diterbitkan lainnya Others securities issued
Liabilitas sewa pembiayaan Finance lease liabilities
Liabilitas keuangan lainnya Other financial liabilities
Beban akrual 82,080,987,502 72,589,952,125 Accrued expenses
Utang pajak 9,878,144,974 5,989,486,415 Taxes payable
Liabilitas pajak tangguhan Deferred tax liabilities
Liabilitas lainnya 81,479,896,550 74,851,729,008 Other liabilities
Sukuk mudharabah Mudharabah sukuk
Utang bank Bank loans
Pinjaman subordinasi Subordinated loans
Jumlah liabilitas 3,702,493,941,751 3,094,834,927,012 Total liabilities
Ekuitas Equity
Ekuitas yang diatribusikan kepada pemilik entitas induk Equity attributable to equity owners of parent entity
Saham biasa 1,000,000,000,000 1,000,000,000,000 Common stocks
Saham preferen Preferred stocks
Tambahan modal disetor Additional paid-in capital
Saham treasuri Treasury stocks
Uang muka setoran modal Advances in capital stock
Opsi saham Stock options
Penjabaran laporan keuangan Translation adjustment
Cadangan revaluasi Revaluation reserves
Cadangan selisih kurs penjabaran Reserve of exchange differences on translation
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Cadangan perubahan nilai wajar aset keuangan nilai wajar melalui pendapatan komprehensif lainnya Reserve for changes in fair value of fair value through other comprehensive income financial assets
Cadangan keuntungan (kerugian) investasi pada instrumen ekuitas Reserve of gains (losses) from investments in equity instruments
Cadangan pembayaran berbasis saham Reserve of share-based payments
Cadangan lindung nilai arus kas 12,551,823,172 ( 13,752,022,086 ) Reserve of cash flow hedges
Cadangan pengukuran kembali program imbalan pasti 2,397,608,060 747,224,979 Reserve of remeasurements of defined benefit plans
Cadangan lainnya Other reserves
Selisih Transaksi Perubahan Ekuitas Entitas Anak/Asosiasi Difference Due to Changes of Equity in Subsidiary/Associates
Komponen ekuitas lainnya Other components of equity
Saldo laba (akumulasi kerugian) Retained earnings (deficit)
Saldo laba yang telah ditentukan penggunaanya Appropriated retained earnings
Cadangan umum dan wajib 1,000,000,000 General and legal reserves
Cadangan khusus Specific reserves
Saldo laba yang belum ditentukan penggunaannya 360,837,163,280 291,219,317,314 Unappropriated retained earnings
Jumlah ekuitas yang diatribusikan kepada pemilik entitas induk 1,376,786,594,512 1,278,214,520,207 Total equity attributable to equity owners of parent entity
Proforma ekuitas Proforma equity
Kepentingan non-pengendali Non-controlling interests
Jumlah ekuitas 1,376,786,594,512 1,278,214,520,207 Total equity
Jumlah liabilitas dan ekuitas 5,079,280,536,263 4,373,049,447,219 Total liabilities and equity
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[8312000] Statement of profit or loss and other comprehensive income, OCI components presented net of tax, by nature - Financing Industry
Laporan laba rugi dan penghasilan komprehensif lain Statement of profit or loss and other comprehensive income
2023-12-31 2022-12-31
Laporan laba rugi dan penghasilan komprehensif lain Statement of profit or loss and other comprehensive income
Pendapatan Income
Pendapatan bunga dan keuangan 18,109,466,576 11,546,521,800 Interest and finance income
Pendapatan dari penjaminan Income from guarantee
Pendapatan dari murabahah dan istishna Income from murabahah and istishna
Pendapatan dari bagi hasil Income from revenue sharing
Pendapatan dari ijarah Income from ijarah
Pendapatan dari pembiayaan Financing income
Pendapatan dari pembiayaan konsumen Income from consumer financing
Pendapatan dari sewa pembiayaan 461,044,937,425 378,050,796,123 Income from finance lease
Pendapatan dari anjak piutang Income from factoring
Pendapatan dari sewa operasi Income from operating lease
Premi penjaminan Guarantee premiums
Pendapatan asuransi Insurance income
Pendapatan dari premi asuransi Income from insurance premiums
Premi reasuransi Reinsurance premiums
Premi retrosesi Retrocession premiums
Penurunan (kenaikan) premi yang belum merupakan pendapatan Decrease (increase) in unearned premiums
Penurunan (kenaikan) pendapatan premi disesikan kepada reasuradur Decrease (increase) in premium income ceded to reinsurancer
Pendapatan komisi asuransi Insurance commission income
Penerimaan ujrah Ujrah received
Keuntungan (kerugian) atas perdagangan aset keuangan yang telah direalisasi Realised gains (losses) on trading of financial assets
Keuntungan (kerugian) atas perdagangan aset keuangan yang belum direalisasi Unrealised gains (losses) on trading of financial assets
Pendapatan administrasi 81,615,000 29,200,000 Administration income
Pendapatan dari provisi dan komisi Income from provisions and commissions
Pendapatan dividen Dividends income
Keuntungan (kerugian) yang telah direalisasi atas instrumen derivatif Realised gains (losses) from derivative instruments
Penerimaan kembali aset yang telah dihapusbukukan 0 5,820,048,162 Income from recovery of written off assets
Keuntungan (kerugian) selisih kurs mata uang asing Gains (losses) on changes in foreign exchange rates
Keuntungan (kerugian) pelepasan aset tetap Gains (losses) on disposal of property and equipment
Keuntungan (kerugian) pelepasan agunan yang diambil alih Gains (losses) on disposal of foreclosed assets
Keuntungan (kerugian) pelepasan aset ijarah Gains (losses) on disposal of ijarah assets
Pemulihan penyisihan kerugian penurunan nilai 0 8,619,456,695 Recovery of impairment losses
Bagian atas laba (rugi) entitas asosiasi yang dicatat dengan menggunakan metode ekuitas Share of profit (loss) of associates accounted for using equity method
Bagian atas laba (rugi) entitas ventura bersama yang dicatat menggunakan metode ekuitas Share of profit (loss) of joint ventures accounted for using equity method
Pendapatan lainnya 5,228,356,990 4,299,429,720 Other income
Keuntungan lainnya Other gains
Beban Expenses
Beban bunga dan keuangan ( 208,753,800,695 ) ( 168,225,084,810 ) Interest and finance costs
Beban bagi hasil Revenue sharing expenses
Beban asuransi Insurance expenses
Beban klaim Claim expenses
Klaim reasuransi Reinsurance claims
Klaim retrosesi Retrocession claims
Kenaikan (penurunan) estimasi liabilitas klaim Increase (decrease) in estimated claims liability
Kenaikan (penurunan) liabilitas manfaat polis masa depan Increase (decrease) in liability for future policy benefit
Kenaikan (penurunan) provisi yang timbul dari tes kecukupan liabilitas Increase (decrease) in provision for losses arising from liability adequacy test
Kenaikan (penurunan) liabilitas asuransi yang disesikan kepada reasuradur Increase (decrease) in insurance liabilities ceded to reinsurers
Kenaikan (penurunan) liabilitas pemegang polis pada kontrak unit-linked Increase (decrease) in liabilities to policyholder in unit-linked contracts
Beban komisi asuransi Insurance commission expenses
Beban underwriting lainnya Other underwriting expenses
Ujrah dibayar Ujrah paid
Beban akuisisi dari kontrak asuransi Acquisition costs of insurance contracts
Pembentukan penyisihan kerugian penurunan nilai ( 7,756,595,885 ) (0) Provision for impairment losses
Beban penjualan Selling expenses
Beban gaji dan tunjangan karyawan ( 93,256,494,173 ) ( 74,834,992,373 ) Salary and employee benefit (expenses)
Beban umum dan administrasi ( 62,082,190,346 ) ( 64,720,745,877 ) General and administrative expenses
Beban penyusutan properti investasi, aset sewa, aset tetap, aset yang diambil alih dan aset ijarah ( 14,979,005,674 ) ( 14,032,867,946 ) Depreciation of investment property, lease assets, property and equipment, foreclosed assets and ijarah assets
Beban lainnya Other expenses
Kerugian lainnya ( 1,047,998,363 ) ( 468,342,486 ) Other losses
Jumlah laba (rugi) sebelum pajak penghasilan 96,588,290,855 86,083,419,008 Total profit (loss) before tax
Pendapatan (beban) pajak ( 25,970,444,889 ) ( 21,474,481,291 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi yang dilanjutkan 70,617,845,966 64,608,937,717 Total profit (loss) from continuing operations
Laba (rugi) dari operasi yang dihentikan Profit (loss) from discontinued operations
Jumlah laba (rugi) 70,617,845,966 64,608,937,717 Total profit (loss)
Pendapatan komprehensif lainnya, setelah pajak Other comprehensive income, after tax
Pendapatan komprehensif lainnya yang tidak akan direklasifikasi ke laba rugi, setelah pajak Other comprehensive income that will not be reclassified to profit or loss, after tax
Pendapatan komprehensif lainnya atas keuntungan (kerugian) hasil revaluasi aset tetap, setelah pajak Other comprehensive income for gains (losses) on revaluation of property and equipment, after tax
Pendapatan komprehensif lainnya atas pengukuran kembali kewajiban manfaat pasti, setelah pajak 1,650,383,081 ( 693,774,029 ) Other comprehensive income for remeasurement of defined benefit obligation, after tax
Penyesuaian lainnya atas pendapatan komprehensif lainnya yang tidak akan direklasifikasi ke laba rugi, setelah pajak Other adjustments to other comprehensive income that will not be reclassified to profit or loss, after tax
Jumlah pendapatan komprehensif lainnya yang tidak akan direklasifikasi ke laba rugi, setelah pajak 1,650,383,081 ( 693,774,029 ) Total other comprehensive income that will not be reclassified to profit or loss, after tax
Pendapatan komprehensif lainnya yang akan direklasifikasi ke laba rugi, setelah pajak Other comprehensive income that may be reclassified to profit or loss, after tax
Keuntungan (kerugian) selisih kurs penjabaran, setelah pajak Gains (losses) on exchange differences on translation, after tax
Penyesuaian reklasifikasi selisih kurs penjabaran, setelah pajak Reclassification adjustments on exchange differences on translation, after tax
Keuntungan (kerugian) yang belum direalisasi atas perubahan nilai wajar aset keuangan melalui penghasilan komprehensif lain, setelah pajak Unrealised gains (losses) on changes in fair value through other comprehensive income financial assets, after tax
Penyesuaian reklasifikasi atas aset keuangan nilai wajar melalui pendapatan komprehensif lainnya, setelah pajak Reclassification adjustments on fair value through other comprehensive income financial assets, after tax
Keuntungan (kerugian) lindung nilai arus kas, setelah pajak 26,303,845,258 24,979,225,287 Gains (losses) on cash flow hedges, after tax
Penyesuaian reklasifikasi atas lindung nilai arus kas, setelah pajak Reclassification adjustments on cash flow hedges, after tax
Nilai tercatat dari aset (liabilitas) non-keuangan yang perolehan atau keterjadiannya merupakan suatu prakiraan transaksi yang kemungkinan besar terjadi yang dilindung nilai, setelah pajak Carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged on highly probable forecast transaction, adjusted from equity, after tax
Keuntungan (kerugian) lindung nilai investasi bersih kegiatan usaha luar negeri, setelah pajak Gains (losses) on hedges of net investments in foreign operations, after tax
Penyesuaian reklasifikasi atas lindung nilai investasi bersih kegiatan usaha luar negeri, setelah pajak Reclassification adjustments on hedges of net investments in foreign operations, after tax
Bagian pendapatan komprehensif lainnya dari entitas asosiasi yang dicatat dengan menggunakan metode ekuitas, setelah pajak Share of other comprehensive income of associates accounted for using equity method, after tax
Bagian pendapatan komprehensif lainnya dari entitas ventura bersama yang dicatat dengan menggunakan metode ekuitas, setelah pajak Share of other comprehensive income of joint ventures accounted for using equity method, after tax
Penyesuaian lainnya atas pendapatan komprehensif lainnya yang akan direklasifikasi ke laba rugi, setelah pajak Other adjustments to other comprehensive income that may be reclassified to profit or loss, after tax
Jumlah pendapatan komprehensif lainnya yang akan direklasifikasi ke laba rugi, setelah pajak 26,303,845,258 24,979,225,287 Total other comprehensive income that may be reclassified to profit or loss, after tax
Jumlah pendapatan komprehensif lainnya, setelah pajak 27,954,228,339 24,285,451,258 Total other comprehensive income, after tax
Jumlah laba rugi komprehensif 98,572,074,305 88,894,388,975 Total comprehensive income
Laba (rugi) yang dapat diatribusikan Profit (loss) attributable to
Laba (rugi) yang dapat diatribusikan ke entitas induk 70,617,845,966 64,608,937,717 Profit (loss) attributable to parent entity
Laba (rugi) yang dapat diatribusikan ke kepentingan non-pengendali Profit (loss) attributable to non-controlling interests
Laba rugi komprehensif yang dapat diatribusikan Comprehensive income attributable to
Laba rugi komprehensif yang dapat diatribusikan ke entitas induk 98,572,074,305 88,894,388,975 Comprehensive income attributable to parent entity
Laba rugi komprehensif yang dapat diatribusikan ke kepentingan non-pengendali Comprehensive income attributable to non-controlling interests
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar diatribusikan kepada pemilik entitas induk Basic earnings per share attributable to equity owners of the parent entity
Laba (rugi) per saham dasar dari operasi yang dilanjutkan 70,618 64,609 Basic earnings (loss) per share from continuing operations
Laba (rugi) per saham dasar dari operasi yang dihentikan Basic earnings (loss) per share from discontinued operations
Laba (rugi) per saham dilusian Diluted earnings (loss) per share
Laba (rugi) per saham dilusian dari operasi yang dilanjutkan Diluted earnings (loss) per share from continuing operations
Laba (rugi) per saham dilusian dari operasi yang dihentikan Diluted earnings (loss) per share from discontinued operations
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[8410000] Statement of changes in equity - Financing Industry
Laporan perubahan ekuitas
Reserve for changes in fair value
Reserve of exchange differences of fair value through other Reserve of gains (losses) from Reserve of remeasurements of
Common stocks Preferred stocks Additional paid-in capital Treasury stocks Advances in capital stock Stock options Translation adjustment Revaluation reserves Reserve of share-based payments Reserve of cash flow hedges Other reserves
on translation comprehensive income financial investments in equity instruments defined benefit plans Equity
assets
Cadangan perubahan nilai wajar aset
Cadangan keuntungan (kerugian) Cadangan pengukuran kembali program Selisih
Saham biasa Saham preferen Tambahan modal disetor Saham treasuri Uang muka setoran modal Opsi saham Penjabaran laporan keuangan Cadangan revaluasi Cadangan selisih kurs penjabaran keuangan nilai wajar melalui Cadangan pembayaran berbasis saham Cadangan lindung nilai arus kas Cadangan lainnya
investasi pada instrumen ekuitas imbalan pasti
pendapatan komprehensif lainnya
Laporan perubahan ekuitas [baris komponen]
Posisi ekuitas
Saldo awal periode sebelum penyajian kembali 1,000,000,000,000 ( 13,752,022,086 ) 747,224,979
Penyesuaian
Penerapan awal standar akuntansi baru dan revisi
Perubahan kebijakan akuntansi secara sukarela
Koreksi kesalahan periode lalu
Penyesuaian lainnya
Posisi ekuitas, awal periode 1,000,000,000,000 ( 13,752,022,086 ) 747,224,979
Laba (rugi)
Pendapatan komprehensif lainnya 26,303,845,258 1,650,383,081
Penjabaran laporan keuangan
Pembentukan cadangan umum
Pembentukan cadangan khusus
Distribusi dividen kas
Distribusi dividen saham
Penerbitan saham biasa
Penerbitan saham preferen
Biaya emisi efek
Penerbitan instrumen yang dapat dikonversi
Kenaikan (penurunan) ekuitas melalui transaksi saham tresuri
Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis saham
Pelaksanaan instrumen yang dapat dikonversi
Pelaksanaan waran
Kenaikan (penurunan) ekuitas melalui transaksi dengan pemilik ekuitas
Setoran modal dari kepentingan non-pengendali
Perubahan kepentingan non-pengendali atas akuisisi entitas anak
Perubahan kepentingan non-pengendali atas pendirian entitas anak
Perubahan kepentingan non-pengendali atas pelepasan entitas anak
Perubahan kepentingan non-pengendali atas pelepasan operasi yang dihentikan
Perubahan kepentingan non-pengendali atas pelepasan sebagian kepemilikan pada entitas anak yang tidak mengakibatkan hilangnya pengendalian
Perubahan kepentingan non-pengendali atas transaksi lainnya dengan kepentingan non-pengendali
Eliminasi defisit dalam rangka kuasi reorganisasi
Pelaksanaan opsi saham
Dampak penerapan psak no. 70 atas aset pengampunan pajak
Saldo penyesuaian dampak penerapan retrospektif atas PSAK
Transaksi ekuitas lainnya
Posisi ekuitas, akhir periode 1,000,000,000,000 12,551,823,172 2,397,608,060
Page 7
[8410000] Statement of changes in equity - Financing Industry - Prior Year
Laporan perubahan ekuitas
Reserve for changes in fair value
Reserve of exchange differences of fair value through other Reserve of gains (losses) from Reserve of remeasurements of
Common stocks Preferred stocks Additional paid-in capital Treasury stocks Advances in capital stock Stock options Translation adjustment Revaluation reserves Reserve of share-based payments Reserve of cash flow hedges Other reserves
on translation comprehensive income financial investments in equity instruments defined benefit plans Equity
assets
Cadangan perubahan nilai wajar aset
Cadangan keuntungan (kerugian) Cadangan pengukuran kembali program Selisih
Saham biasa Saham preferen Tambahan modal disetor Saham treasuri Uang muka setoran modal Opsi saham Penjabaran laporan keuangan Cadangan revaluasi Cadangan selisih kurs penjabaran keuangan nilai wajar melalui Cadangan pembayaran berbasis saham Cadangan lindung nilai arus kas Cadangan lainnya
investasi pada instrumen ekuitas imbalan pasti
pendapatan komprehensif lainnya
Laporan perubahan ekuitas [baris komponen]
Posisi ekuitas
Saldo awal periode sebelum penyajian kembali 1,000,000,000,000 ( 38,731,247,373 ) 1,440,999,008
Penyesuaian
Penerapan awal standar akuntansi baru dan revisi
Perubahan kebijakan akuntansi secara sukarela
Koreksi kesalahan periode lalu
Penyesuaian lainnya
Posisi ekuitas, awal periode 1,000,000,000,000 ( 38,731,247,373 ) 1,440,999,008
Laba (rugi)
Pendapatan komprehensif lainnya 24,979,225,287 ( 693,774,029 )
Penjabaran laporan keuangan
Pembentukan cadangan umum
Pembentukan cadangan khusus
Distribusi dividen kas
Distribusi dividen saham
Penerbitan saham biasa
Penerbitan saham preferen
Biaya emisi efek
Penerbitan instrumen yang dapat dikonversi
Kenaikan (penurunan) ekuitas melalui transaksi saham tresuri
Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis saham
Pelaksanaan instrumen yang dapat dikonversi
Pelaksanaan waran
Kenaikan (penurunan) ekuitas melalui transaksi dengan pemilik ekuitas
Setoran modal dari kepentingan non-pengendali
Perubahan kepentingan non-pengendali atas akuisisi entitas anak
Perubahan kepentingan non-pengendali atas pendirian entitas anak
Perubahan kepentingan non-pengendali atas pelepasan entitas anak
Perubahan kepentingan non-pengendali atas pelepasan operasi yang dihentikan
Perubahan kepentingan non-pengendali atas pelepasan sebagian kepemilikan pada entitas anak yang tidak mengakibatkan hilangnya pengendalian
Perubahan kepentingan non-pengendali atas transaksi lainnya dengan kepentingan non-pengendali
Eliminasi defisit dalam rangka kuasi reorganisasi
Pelaksanaan opsi saham
Dampak penerapan psak no. 70 atas aset pengampunan pajak
Saldo penyesuaian dampak penerapan retrospektif atas PSAK
Transaksi ekuitas lainnya
Posisi ekuitas, akhir periode 1,000,000,000,000 ( 13,752,022,086 ) 747,224,979
Page 8
[8510000] Statement of cash flows, direct method - Financing Industry
Laporan arus kas Statement of cash flows
2023-12-31 2022-12-31
Laporan arus kas Statement of cash flows
Arus kas dari aktivitas operasi Cash flows from operating activities
Penerimaan kas dari aktivitas operasi Cash receipts from operating activities
Penerimaan dari sewa pembiayaan 2,814,687,444,343 2,600,049,539,542 Receipts from finance leases
Penerimaan dari pembiayaan konsumen Receipts from consumer financing
Penerimaan dari anjak piutang Receipts from factoring
Pembayaran kas dari aktivitas operasi Cash payments from operating activities
Pembayaran untuk sewa pembiayaan ( 3,175,229,930,840 ) ( 3,007,206,620,010 ) Payments for finance leases
Pembayaran untuk pembiayaan konsumen Payments for consumer financing
Pembayaran untuk anjak piutang Payments for factoring
Pembayaran beban umum dan administrasi Payments for general and administrative expense
Kas diperoleh dari (digunakan untuk) operasi ( 360,542,486,497 ) ( 407,157,080,468 ) Cash generated from (used in) operations
Penerimaan dari kerjasama penerusan pinjaman dan pembiayaan bersama Received from loan channeling and joint financing cooperation
Pembayaran untuk kerjasama penerusan pinjaman dan pembiayaan bersama Payments for loan channeling and joint financing cooperation
Penerimaan bunga dari aktivitas operasi 14,173,630,286 9,481,887,983 Interests received from operating activities
Pembayaran bunga dari aktivitas operasi ( 189,702,937,565 ) ( 154,870,288,454 ) Interests paid from operating activities
Pembayaran pajak penghasilan badan ( 15,435,807,690 ) ( 17,216,259,217 ) Payments for corporate income tax
Penerimaan pengembalian (pembayaran) pajak penghasilan dari aktivitas operasi Income taxes refunded (paid) from operating activities
Pengembalian (penempatan) uang jaminan Repayment (placement) of refundable deposits
Penerimaan bunga pinjaman diberikan Receipts of interest from loan receivable
Penerimaan (pengeluaran) kas lainnya dari aktivitas operasi ( 160,817,145,148 ) ( 138,670,235,870 ) Other cash inflows (outflows) from operating activities
Arus kas sebelum perubahan dalam aset dan liabilitas yang diperoleh dari (digunakan untuk) aktivitas operasi ( 712,324,746,614 ) ( 708,431,976,026 ) Net cash flows received from (used in) operating activities before changes in assets and liabilities
Penurunan (kenaikan) aset operasi Decrease (increase) from operation assets
Penurunan (kenaikan) efek-efek Decrease (increase) from securities
Penurunan (kenaikan) kredit Decrease (increase) from credit
Penurunan (kenaikan) aset lainnya Decrease (increase) from other assets
Kenaikan (penurunan) liabilitas Increase (decrease) from liabilities
Kenaikan (penurunan) simpanan dan simpanan dari bank lain Increase (decrease) from deposits and deposits from other banks
Kenaikan (penurunan) liabilitas lainnya Increase (decrease) from other liabilities
Jumlah arus kas bersih yang diperoleh dari (digunakan untuk) aktivitas operasi ( 712,324,746,614 ) ( 708,431,976,026 ) Total net cash flows received from (used in) operating activities
Arus kas dari aktivitas investasi Cash flows from investing activities
Penerimaan dari penjualan properti investasi Proceeds from disposal of investment properties
Pembayaran untuk perolehan properti investasi Payments for acquisition of investment properties
Penerimaan dari penjualan aset tetap 850,000 114,400,000 Proceeds from disposal of property and equipment
Pembayaran untuk perolehan aset tetap ( 3,393,671,130 ) ( 5,136,740,223 ) Payments for acquisition of property and equipment
Penerimaan dari penjualan aset agunan yang diambil alih Proceeds from disposal of foreclosed assets
Penerimaan dari penjualan aset non-keuangan lainnya Proceeds from disposal of other non-financial assets
Pembayaran untuk perolehan aset non-keuangan lainnya ( 1,560,957,991 ) ( 2,694,946,759 ) Payments for acquisition of other non-financial assets
Pencairan (penempatan) aset keuangan nilai wajar melalui pendapatan komprehensif lainnya Withdrawal (placement) of financial assets fair value through other comprehensive income
Penempatan aset keuangan biaya perolehan diamortisasi Placement of financial assets amotized cost investments
Pencairan aset keuangan biaya perolehan diamortisasi Withdrawal of financial assets amortized cost investments
Penerimaan dari pelepasan entitas anak Proceeds from disposal of subsidiaries
Pembayaran untuk perolehan entitas anak Payments for acquisition of subsidiaries
Penerimaan dari pelepasan kepentingan di entitas anak tanpa hilangnya pengendalian dari kegiatan investasi Proceeds from sales of interests in subsidiaries without loss of control from investing activities
Pembayaran untuk perolehan tambahan kepemilikan pada entitas anak Payments for acquisition of additional interests in subsidiaries
Penerimaan dari pelepasan kepemilikan pada entitas ventura bersama Proceeds from sales of interests in joint ventures
Pembayaran untuk perolehan kepemilikan pada entitas ventura bersama Payments for acquisition of interests in joint ventures
Penerimaan dari pelepasan kepemilikan pada entitas asosiasi Proceeds from sales of interests in associates
Pembayaran untuk perolehan kepemilikan pada entitas asosiasi Payments for acquisition of interests in associates
Penerimaan dari pelepasan aset tidak lancar atau kelompok lepasan yang diklasifikasikan sebagai dimiliki untuk dijual dan operasi yang dihentikan Proceeds from disposal of non-current assets or disposal groups classified as held-for-sale and discontinued operations
Penerimaan dividen dari aktivitas investasi Dividends received from investing activities
Penerimaan bunga dari aktivitas investasi Interests received from investing activities
Pembayaran bunga dari aktivitas investasi Interests paid from investing activities
Penerimaan pengembalian (pembayaran) pajak penghasilan dari aktivitas investasi Income taxes refunded (paid) from investing activities
Penerimaan (pengeluaran) kas lainnya dari aktivitas investasi Other cash inflows (outflows) from investing activities
Jumlah arus kas bersih yang diperoleh dari (digunakan untuk) aktivitas investasi ( 4,953,779,121 ) ( 7,717,286,982 ) Total net cash flows received from (used in) investing activities
Arus kas dari aktivitas pendanaan Cash flows from financing activities
Penerimaan wesel bayar Proceeds from notes payable
Pembayaran wesel bayar Payments of notes payable
Penerimaan pinjaman bank 400,000,000,000 1,402,517,500,000 Proceeds from bank loans
Pembayaran pinjaman bank ( 282,875,000,000 ) ( 1,401,192,500,000 ) Payments of bank loans
Penerimaan pinjaman dari lembaga keuangan non-bank Proceeds from non-bank financial institution loan
Pembayaran pinjaman kepada lembaga keuangan non-bank Payments of non-bank financial institution loan
Penerimaan pinjaman subordinasi Proceeds from subordinated loans
Pembayaran pinjaman subordinasi Payments of subordinated loans
Penerimaan liabilitas sewa pembiayaan Proceeds from finance lease liabilities
Pembayaran liabilitas sewa pembiayaan Payments of finance lease liabilities
Penerimaan dari surat utang jangka menengah Proceeds from medium term notes
Pembayaran dari surat utang jangka menengah Payments of medium term notes
Penerbitan sukuk mudharabah Issuance of mudharabah sukuk
Pembayaran sukuk mudharabah Payments of mudharabah sukuk
Penerimaan surat berharga utang 700,000,000,000 700,000,000,000 Proceeds from debt securities
Pembayaran surat berharga utang ( 175,000,000,000 ) Payments of debt securities
Obligasi subordinasi yang diterbitkan Subordinated bonds issued
Pembayaran obligasi subordinasi Payments of subordinated bonds
Pembayaran biaya emisi penerbitan obligasi Payments of bonds issuance costs
Penerimaan pinjaman lainnya Proceeds from other borrowings
Pembayaran pinjaman lainnya Payments of other borrowings
Pembayaran biaya penerbitan surat berharga utang ( 3,879,872,508 ) ( 4,241,292,344 ) Payments of debt securities issuance costs
Penerimaan dari penerbitan saham biasa Proceeds from issuance of common stocks
Penerimaan dari penerbitan saham preferen Proceeds from issuance of preferred stocks
Penerimaan dari penerbitan instrumen ekuitas lainnya Proceeds from issuing other equity instruments
Pembayaran biaya emisi saham Payments of stock issuance costs
Penerimaan dari pelepasan kepentingan di entitas anak tanpa hilangnya pengendalian dari kegiatan pendanaan Proceeds from sales of interests in subsidiaries without loss of control from financing activities
Penerimaan dari penambahan kepemilikan dari non-pengendali Proceed from increase of non-controlling interest
Pembayaran untuk perolehan kepentingan pihak non-pengendali pada entitas anak Payments for acquisition of non-controlling interests in subsidiaries
Penerimaan bunga dari aktivitas pendanaan Interests received from financing activities
Pembayaran bunga dari aktivitas pendanaan Interests paid from financing activities
Penerimaan pengembalian (pembayaran) pajak penghasilan dari aktivitas pendanaan Income taxes refunded (paid) from financing activities
Pembayaran dividen dari aktivitas pendanaan Dividends paid from financing activities
Penerimaan (pengeluaran) kas lainnya dari aktivitas pendanaan ( 9,703,472,974 ) ( 8,587,376,433 ) Other cash inflows (outflows) from financing activities
Jumlah arus kas bersih yang diperoleh dari (digunakan untuk) aktivitas pendanaan 628,541,654,518 688,496,331,223 Total net cash flows received from (used in) financing activities
Jumlah kenaikan (penurunan) bersih kas dan setara kas ( 88,736,871,217 ) ( 27,652,931,785 ) Total net increase (decrease) in cash and cash equivalents
Kas dan setara kas arus kas, awal periode 368,537,342,424 396,149,155,738 Cash and cash equivalents cash flows, beginning of the period
Efek perubahan nilai kurs pada kas dan setara kas ( 960,454 ) 41,118,471 Effect of exchange rate changes on cash and cash equivalents
Kas dan setara kas dari entitas anak yang didekonsolidasikan Cash and cash equivalent of deconsolidated subsidiaries
Kenaikan (penurunan) kas dan setara kas lainnya Other increase (decrease) in cash and cash equivalents
Kas dan setara kas arus kas, akhir periode 279,799,510,753 368,537,342,424 Cash and cash equivalents cash flows, end of the period
Page 9
[8610000] Explanation for Significant Accounting Policy - Financing Industry
Kebijakan akuntansi signifikan Significant accounting policies
2023-12-31
Kebijakan akuntansi signifikan Significant accounting policies
Dasar penyusunan laporan keuangan konsolidasian The financial statements have been prepared in accordance with Indonesian Financial Accounting Standards (“SAK”) and the capital market regulator namely Rule No. VIII.G.7 regarding Presentation and Disclosures of Financial Statement for Issuer or Public Company. Basis of preparation of consolidated financial statements
Financial Accounting Standards (“SAK”) are statements and interpretations issued by the Board of Financial Accounting Standards the Indonesian Institute of Accountants and the regulations of the capital market regulator for entities under its supervision. Indonesian
Financial Accounting Standards (“SAK”) comprise the Statements of Financial Accounting Standards (“SFAS”) and Interpretations to Financial Accounting Standards (“ISAK”).The financial statements have been prepared in accordance with SFAS No. 1 Paragraph 7
“Presentation of Financial Statements”. The financial statements have been prepared on the accrual basis of accounting using the historical cost concept, except as disclosed in the relevant notes to the financial statements.
Prinsip-prinsip konsolidasi Principles of consolidation
Kas dan setara kas Cash on hand and in banks consist of cash on hand and cash in banks that are not restricted in use and not pledge as collateral to loans. Cash and cash equivalents
Piutang usaha dan piutang lain-lain Finance lease receivable represents the finance lease receivables plus the guaranteed residual value at the end of the lease period, net of unearned finance lease income, security deposits and allowance for impairment losses. The difference between the gross lease Trade and other receivables
receivables and the present value of the lease receivables is recognized as unearned finance lease income. Unearned finance lease income is recognized as finance lease income based on a constant rate on the net investment using effective interest rates. Other
receivables from financed assets are stated at the lower of related finance lease receivables’ carrying value or net realizable value of financed assets. The difference between the carrying value and the net realizable value is recorded as part of allowance for impairment
losses. The provision for impairment losses on other receivables from financed assets is charged to the current year statement of profit or loss and other comprehensive income. In case of default, the consumers give the right to the Company to sell the financed asset or
take any other actions to settle the outstanding receivables. Consumers are entitled to the positive differences between the proceeds from sales of financed asset and the outstanding financing receivables. If the differences are negative, the resulting losses are charged to
the current year statement of profit or loss and other comprehensive income.
Aset tetap The Company adopted SFAS No.16, “Fixed Assets”. Fixed assets, except land, are initially recognized at acquisition cost. After initial measurement, fixed assets are measured using the cost model, carried at its cost less accumulated depreciation and accumulated Fixed assets
impairment losses. Acquisition costs includes purchase price and any costs directly attributable to bring the assets to the location and condition necessary for the assets to be capable of operating in the manner intended by the management. Depreciation of an assets is
commenced when the asset is available for use and calculated using the straight-line method to allocate their cost to their residual values over their estimated useful lives as follows: Leasehold improvements (4) Office equipment (4) Assets under finance lease (4) Vehicles
(5) Repairs and maintenance are charged to profit or loss during the year in which they are incurred. Expenditures that extend the future life of assets or provide further economic benefits are capitalized and depreciated. The carrying amount of fixed assets are
derecognized upon disposal or when there is no longer a future economic benefit expected from its use or disposal. When fixed assets are retired or disposed of, their carrying values and the related accumulated depreciation are removed from the statement of financial
position, and the resulting gains or losses are recognized in the current year statement of profit or loss and comprehensive income. When the carrying amount of fixed assets is greater than its estimated recoverable amount, it is written down to its recoverable amount
which is determined at the higher of net selling price or value in use. At the end of each year, residual values, useful lives and method of depreciation are reviewed and adjusted prospectively, if appropriate.
Penurunan nilai aset nonkeuangan In the case of impairment, allowance for impairment losses is reported as a deduction from the carrying value of the financial assets measured at amortized cost and recognized in the statement of profit or loss and other comprehensive income as “Provision for impairment Impairment of non-financial assets
losses”. Financial assets measured at fair value through profit or loss include financial assets held for trading and financial assets designated upon initial recognition at fair value through profit or loss. At each reporting date, the Company measures the allowance of
impairment losses on financial instruments over their lifetime expectancy, if the credit risk of the financial instrument has increased significantly since initial recognition. If at the reporting date, the credit risk of the financial instrument has not increased significantly since
initial recognition, the entity measures the allowance of impairment losses for the financial instrument in the amount of the expected 12-month loss. The aforementioned losses represent expected loan losses arising from financial instrument defaults that may occur 12
months after the reporting date.
Beban tangguhan Deferred charges
Utang usaha dan liabilitas lain-lain Trade payables and other liabilities
Pengakuan pendapatan dan beban Finance lease income, interest income and interest expense are recognized using the effective interest method. The effective interest rate is the rate that exactly discounts the estimated future cash payments and receipts through the expected life of the financial asset or Revenue and expense recognition
financial liability (or, where appropriate, a shorter period) to the carrying amount of the financial asset or financial liability. When calculating the effective interest rate, the Company estimates future cash flows considering all contractual terms of the financial instrument, but
not future credit losses. The calculation of the effective interest rate includes all fees and other costs paid or received that are an integral part of the effective interest rate, including transaction costs.The Company recognizes finance lease income as explained in Note 2e.
Expenses are recognized when these are incurred.
Penjabaran mata uang asing Transactions involving foreign currencies are recorded at the rates of exchange prevailing at the time the transactions are made. At the statement of financial position date, monetary assets and liabilities denominated in foreign currencies are adjusted to Rupiah to reflect Foreign currency translation
the prevailing rates of exchange at such date as published by Bank Indonesia. The resulting gains or losses are credited or charged to current operations.
Transaksi dengan pihak berelasi The Company has transactions with related parties. The definition of related parties used is in accordance with SFAS No. 7 “Related Party Disclosures”. The Company considers the following as its related parties: a. A person or a close member of that person’s family is Transactions with related parties
related to a reporting entity if that person: (i) has control or joint control of the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. a. An entity
is related to a reporting entity if any of the following conditions applies: (i) the entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) one entity is an associate or joint
venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) both entities are joint ventures of the same third party. (iv) one entity is a joint venture of third entity and the other entity is an associate of the third
entity. (v) the entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) the
entity is controlled or jointly controlled by a person identified in point (a). (vii) a person identified in point (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). All transactions with related
parties are disclosed in the notes to the financial statements.
Pajak penghasilan Income tax expense comprises current and deferred tax. Income tax expense is recognized in profit or loss except to the extent it relates to items recognized directly in equity, in which case it is recognized in equity. Current tax is the expected tax payable on the taxable Income taxes
income for the year, using tax rates enacted or substantially enacted at the reporting date. The Company adopts the asset and liability method in determining its deferred tax. Under this method, deferred tax assets and liabilities are recognized at each reporting date for
temporary differences between the financial and tax bases of assets and liabilities. This method also requires the recognition of future tax benefits, such as tax loss carry forward, to the extent that realization of such benefits is probable. Currently enacted or substantially
enacted tax rates are used in the determination of deferred income tax. Deferred tax assets are recognized to the extent that it is probable that future taxable profit will be available to compensate the temporary differences which resulted in such deferred tax assets.
Amendments to taxation obligations are recorded when an assessment letter is received, or if an objection and/or appeal is applied, when the results of the objection and/or appeal are determined. Final Tax Tax regulation in Indonesia determined that certain taxable
income is subject to final tax. Final tax applied to the gross value of transactions is applied even when the parties carrying the transaction are recognizing losses. Final tax is no longer governed by SFAS No. 46, “Income Tax”. Therefore, the Company has decided to
present all of the final tax arising from interest income in a separate line item.
Imbalan kerja karyawan Post-employment benefits, such as pensions, severance pay, service pay, and other benefits are provided in accordance with the Company’s regulations, Job Creation Law No. 11/2020 (the “Cipta Kerja Law”, (UUCK)), and Government Regulation No. 35/2021. Since Employee benefits
UUCK sets the formula for determining the minimum amount of benefits, in substance pension plans under UUCK represent defined benefit plans. A defined benefit plan is a pension plan that defines an amount of pension benefit to be provided, usually as a function of one
or more factors such as age, years of service or compensation. The Company recognizes a provision for post-employment benefits in accordance with SFAS No. 24 (Revised 2016), “Employee Benefits”. This standard requires the Company to provide all employee benefits
under formal and informal plans or agreements, under legislative requirements or through industry arrangements, including post-employment benefits, short-term and other long-term employee benefits, termination benefits and equity compensation benefits. The liability
recognized in the statement of financial position in respect of defined benefit pension plans is the present value of the defined benefit obligation at the date of statement of financial position, together with adjustments for unrecognized actuarial gains or losses and past
service cost. The present value of defined benefit obligation is calculated annually by an independent actuary using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using
interest rates of high quality bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating the terms of the related pension liability. Actuarial gains and losses arise from experience adjustments, changes in
actuarial assumptions and amendments to pension plans. When the plan benefits change, the portion of the benefits that relate to past service by employees is charged or credited immediately to profit or loss. Actuarial gains or losses are recognized as other
comprehensive income in the period in which they arise. In April 2022, the Institute of Indonesia Chartered Accountants’ Accounting Standard Board “DSAK IAI”) issued a press release regarding attribution of benefits to periods of service in accordance with PSAK 24:
Imbalan Kerja which was adopted from IAS 19 Employee Benefits. The press release conveyed the information that the fact pattern of the pension program based on the Labor Law currently enacted in Indonesia is similar to those responded and concluded in the IFRS
Interpretation Committee IFRIC) Agenda Decision Attributing Benefit to Periods of Service IAS 19). The Company has adopted the said press release and accordingly changed its accounting policy regarding attribution of benefits to periods of service previously applied in
the financial statements of the Company as of December 31, 2021, and for the year then ended. In prior years, the Company attribute benefits under the defined benefit plan’s benefit formula to periods of service from the date when employees provide their services until
their retirement age. Starting from year 2022, based on the press release, the Company change the policy for attributing benefits under the plan to the date when employee service first leads to benefits under the plan until the date when further employee service will lead to
no material amount of further benefits under the plan. However, the impact is not material to the financial statements and charged to current period.
Laba per saham Basic earnings per share is computed by dividing income for the year by the weighted average number of shares outstanding during the year. Earning per share is amounted to Rpxxxx and Rp64,609 for the years ended December 31, 2023 and 2022, respectively. Earnings per share
Dividen Dividends
Pelaporan segmen Operating segments are reported in accordance with the internal reporting provided to the management which is responsible for allocating resources to certain segments and performance assessments. Therefore, based on types of product operating segment is presented Segment reporting
as the primary basis of segment reporting.
Instrumen keuangan derivatif Derivative instruments are initially recognized at fair value on the date the contracts are entered into and are subsequently remeasured at their fair values. Derivatives are carried as assets when the fair value is positive and as liabilities when the fair value is negative. The Derivative financial instruments
method of recognizing the result of fair value gain or loss depends on whether the derivative is designated as a hedging instrument and, if so, the nature of the item being hedged. The Company uses derivative instruments, such as cross currency interest rate and foreign
exchange swap as part of its asset and liability management activities to manage exposures to foreign currency and interest rate. The Company applies cash flow hedge accounting when transactions meet the specified criteria for hedge accounting treatment. The
Company records, at the inception of the transaction, the relationship between hedging instruments and hedged items, as well as its risk management objective and strategy for undertaking various hedge transactions. This process includes linking all derivatives designated
as hedges to specific assets and liabilities or to specific firm commitments or forecast transactions. At the time of the hedging transaction and in subsequent periods, the Company also made the documentation includes identification of instrument, the hedged item, the
nature of the risk being hedged and how the Company will assess whether the hedging relationship meets the hedge effectiveness requirements (including the analysis of sources of hedge ineffectiveness and how the hedge ratio is determined). A hedging relationship
qualifies for hedge accounting if it meets all of the following effectiveness requirements: i) There is ‘an economic relationship’ between the hedged item and the hedging instrument. ii) The effect of credit risk does not ‘dominate the value changes’ that result from that
economic relationship. iii) The hedge ratio of the hedging relationship is the same as that resulting from the quantity of the hedged item that the Company actually hedges and the quantity of the hedging instrument that the Company actually uses to hedge that quantity of
hedged item. The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges are recognized in equity under cash flow hedging reserves. The gain or loss relating to the ineffective portion is recognized immediately in the
statement of profit or loss and other comprehensive income. Amounts accumulated in equity are recycled to the statement of profit or loss and other comprehensive income in the periods in which the hedged item will affect net profit. When a hedging instrument expires or
is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in equity at that time is charged in the statement of profit or loss and other comprehensive income. The Company’s derivative receivables and derivative
payables are included in this category.
Penerapan standar akutansi baru The implementation of new statements of accounting standards
Kombinasi bisnis Business combination
Penentuan nilai wajar Determination of fair value
Transaksi dan saldo dalam mata uang asing Transactions involving foreign currencies are recorded at the rates of exchange prevailing at the time the transactions are made. At the statement of financial position date, monetary assets and liabilities denominated in foreign currencies are adjusted to Rupiah to reflect Foreign currency transactions and balances
the prevailing rates of exchange at such date as published by Bank Indonesia. The resulting gains or losses are credited or charged to current operations.
Efek-efek Securities
Page 10
Investasi jangka pendek Short-term investment
Aset hak guna The Company applied SFAS No. 73 “Leases” since January 1, 2020. SFAS No. 73 introduces new or amended requirements with respect to lease accounting. This standard introduces significant changes to lessee accounting by removing the distinction between operating Right of use assets
and finance lease, and requiring the recognition of a right-of-use asset and a lease liability at commencement for all leases, except for: • Leases with a term of less or equal to 12 months and there is no call option; • Leases of low value assets. In contrast to lessee
accounting, the requirements for lessor accounting have remained largely unchanged. The impact of the adoption of SFAS No. 73 on the financial statements is described below.The date of initial application of SFAS No. 73 for the Company is January 1, 2020. The
Company applied SFAS No. 73 using the modified retrospective approach by recognizing the cumulative impact of the initial application of SFAS No. 73. The Company recognized lease liabilities at the amount of lease payments accrued to the end of the lease term which
is discounted using the incremental borrowing rate. While, the right-of-use assets includes the amount of lease liabilities recognized, initial direct costs paid, restoration costs and lease payments on or before the start date of the lease, less lease incentives received.
Right-of-use are depreciated using the straight-line method over the shorter period between the lease term and the estimated useful life of the asset. If the ownership of lease asset is transferred to the Company at the end of the lease term or the lease payments reflect the
exercise of the purchase option, depreciation is calculated using the estimated useful life of the assets. Right-of-use assets are tested for impairment in accordance with SFAS No. 48 “Impairment of Assets”.At the commencement date of the lease, the Company recognizes
lease liabilities measured at the present value of future lease payments that will be paid over the lease term. Lease payments include fixed payments (including substantially fixed payments), less lease incentive receivables, variable lease payments that depends on index
or interest rate, and the expected amount to be paid in a residual value guarantee. Lease payments also include the reasonable exercise price for the purchase option if it is determined to be made by the Company and the payment of a penalty to terminate the lease, if the
lease term reflects the Company exercising the lease termination option. Variable lease payments that are not dependent on an index or interest rate are recognized as an expense in the period in which the event or condition that triggers the payment occurs. In calculating
the present value of lease payments, the Company uses incremental borrowing rate at the inception date of the lease since the interest rate implicit in the lease cannot be determined. After the inception date of the lease, the amount of the lease liability is increased to
reflect the accretion of interest and reduced for the lease payments made. Furthermore, the carrying amount of lease liabilities is remeasured if there are modifications, changes in the lease term, changes in lease payments, or changes in the valuation of the option to
purchase the underlying asset. Short-term leases (with term of 12 months or less) and leases of low-value assets, and elements of those leases, partially or entirely not applying the recognition principles stipulated by SFAS No. 73 will be treated the same as operating
leases in SFAS No. 30. The Company will recognize the lease payments on a straight-line basis during the lease term on the statement of profit or loss and other comprehensive income. This expense is recorded under general and administrative expenses in profit or loss.
The recording implementation of SFAS No. 73 is applied for all leases (except as stated earlier), as follows: a. Presents right-of-use assets as part of fixed assets and lease liabilities presented as part of other liabilities in the statement of financial position measured at the
present value of the future lease payments; b. Records depreciation of right-of-use assets and interest on lease liabilities in the statement of profit or loss and other comprehensive income; and c. Separates the total amount of cash paid into a principal portion (presented
within financing activities) and interest (presented within operating activities) in the statement of cash flows.
Properti investasi Investment properties
Goodwill Goodwill
Investasi pada entitas asosiasi Investment in associates
Aset takberwujud Intangible asset, which represents software acquired by the Company, is stated at cost less accumulated amortization and accumulated impairment losses. Subsequent expenditure on software asset is capitalized only when it increases the future economic benefits Intangible assets
embodied in the specific asset to which it relates. All other expenditures are expensed as incurred. Amortization is recognized in profit or loss on a straight-line method over the estimated useful life of the software, from the date that it is available for use. The estimated
useful life of the software is four years. Amortization method, useful life and residual value are reviewed at each financial year-end and adjusted, if appropriate.
Beban dibayar dimuka Prepaid expenses mainly consist of prepaid rental and insurance which are charged to operations over the periods benefited. Prepaid expenses
Piutang dan utang asuransi Insurance receivables and payables
Piutang pembiayaan konsumen Consumer financing receivables
Liabilitas atas kontrak Contract liabilities
Simpanan nasabah dan simpanan dari bank lain Deposits from customers and deposits from other banks
Obligasi subordinasi Subordinated bonds
Efek-efek yang dibeli dengan janji dibeli kembali Securities purchased under resell agreements
Saham treasuri Treasury stock
Modal saham Share capital
Pengaturan pembayaran berbasis saham Share-based payment arrangement
Biaya emisi efek ekuitas Stock issuance cost
Instrumen keuangan The Company uses 2 (two) bases for classifying financial assets, namely valuation of the business model and evaluation of contractual cash flows obtained solely from payment of principal and interest (SPPI). Valuation of the business model The business model is Financial instruments
determined at a level that reflects how groups of financial assets are managed together to achieve certain business objectives. The evaluation of the business model is carried out by considering, but not limited to, the following: ? How the performance of the business model
and financial assets held in the business model are evaluated and reported to the Company's key management personnel; ? What risks affect the performance of the business model (including financial assets held in the business model) and specifically how the financial
assets are managed; ? How to evaluate the performance of managers of financial assets (for example, whether performance appraisals are based on the fair value of the assets being managed or the contractual cash flows obtained); and ? Expected frequency, value and
time of sales. Evaluation of contractual cash flows obtained solely from payment of principal and interest (SPPI) For the purpose of this valuation, principal is defined as the fair value of financial assets at initial recognition. Interest is defined as compensation for the time
value of money and credit risk in relation to the principal amount owed over a certain period of time and also the risk and standard borrowing costs, as well as profit margins. Evaluation of contractual cash flows obtained solely from payment of principal and interest (SPPI)
(continued) An assessment of contractual cash flows obtained solely from principal and interest payments is made by considering contractual terms, including whether financial assets contain contractual terms that can change the timing or amount of contractual cash flows.
In assessing, the Company considers: ? Contingency events that will change the timing or amount of contractual cash flow; ? Leverage feature; ? Terms of advance payment and contractual extension; ? Requirements regarding limited claims for cash flows from specific
assets; and ? Features that can change the time value of the money element. The Company classifies its financial assets according to the following categories at initial recognition: The Company classifies its financial assets according to the following categories at initial
recognition: ? Financial assets measured at amortized cost; ? Financial assets measured at fair value through other comprehensive income; ? Financial assets measured at fair value through profit or loss. During the year and at the date of statement of financial position,
the Company only has financial assets measured at amortized cost and hedging derivatives. Therefore, the accounting policies other than the classifications of financial assets measured at amortized cost and hedging derivatives are not disclosed. Financial assets
measured at amortized cost Financial assets are measured at amortized cost if they meet the following conditions: ? financial assets are managed in a business model that aims to have financial assets in order to obtain contractual cash flow; and ? the contractual terms of
the financial asset provide rights on a certain date for cash flow obtained solely from payment of principal and interest (SPPI) on the principal amount owed. Financial assets carried at amortized cost are initially recognized at fair value plus transaction costs and
administration income and subsequently measured at amortized cost using the effective interest rate method. Financial assets carried at amortized cost consist of cash on hand and in banks, finance lease receivables, other receivables and other assets. Income from
financial assets measured at amortized cost is included in the statement of profit or loss and other comprehensive income and is reported as ?Finance lease income?. In the case of impairment, allowance for impairment losses is reported as a deduction from the carrying
value of the financial assets measured at amortized cost and recognized in the statement of profit or loss and other comprehensive income as ?Provision for impairment losses?. Financial assets measured at fair value through profit or loss Financial assets measured at fair
value through profit or loss include financial assets held for trading and financial assets designated upon initial recognition at fair value through profit or loss. Derivative assets are classified as held for trading unless they are designated as effective hedging instruments.
Financial assets at fair value through profit or loss are carried in the statement of financial position at fair value with gains or losses recognized in the profit or loss. Recognition The Company uses settlement date accounting for regular way contracts when recording
financial assets transactions. Impairment of financial assets At each reporting date, the Company measures the allowance of impairment losses on financial instruments over their lifetime expectancy, if the credit risk of the financial instrument has increased significantly
since initial recognition. If at the reporting date, the credit risk of the financial instrument has not increased significantly since initial recognition, the entity measures the allowance of impairment losses for the financial instrument in the amount of the expected 12-month loss.
The aforementioned losses represent expected loan losses arising from financial instrument defaults that may occur 12 months after the reporting date. Furthermore, the Company classifies financial assets based on the evaluation results which reflects the level of the
credit risk of financial assets, as follows: a) Stage 1 At the evaluation date for impairment, the credit risk for financial instruments is not increased significantly since initial recognition as evidenced by no overdue of more than 10 days. For this reason, the Company will
measure the allowance for losses for the financial instrument in the amount of 12 months expected credit losses. The 12-month expected credit loss is part of the expected credit loss throughout its lifetime that represents an expected credit loss arising from a default on
financial instruments that might occur 12 months after reporting date. b) Stage 2 At the evaluation date of impairment, credit risk on financial instruments has increased significantly since initial recognition, which can be proven by the overdue between 11 days and 30 days.
For this reason, the Company will measure the allowance for losses for these financial instruments at the amount of expected credit losses over their lifetime. c) Stage 3 At the evaluation date of impairment, there is objective evidence that the financial instruments are
impaired, which can be proven by being in overdue of more than 30 days or motor vehicle collaterals owned by customers have been submitted for settlement of their financing receivables. For this reason, the Company will measure the allowance for losses for these
financial instruments at the amount of expected credit losses over their lifetime. The purpose of the impairment requirements is to recognize expected credit losses over the life of all financial instruments that have experienced a Significant Increase in Credit Risk (SICR)
since initial recognition - whether assessed individually or collectively - taking into account all reasonable and supported information, including estimated information future (forward-looking). The Company applies an impairment requirement for financial assets measured at
amortized cost and financial assets measured at fair value through other comprehensive income. In some circumstances the Company does not have reasonable and supported information available without fees or excessive efforts to measure expected credit losses
throughout the life of individual instruments. Expected credit losses for the entire lifetime are recognized collectively by considering comprehensive credit risk information. The comprehensive credit risk information must include not only arrears information but also all
relevant credit information, including forward-looking macroeconomic information, to approach the outcome of recognizing expected credit losses over the life of when there is a SICR since initial recognition at the level of individual instruments. Allowance for impairment
losses on impaired financial assets that was assessed individually is computed using discounted cash flows method. While allowance for impairment losses on impaired financial assets that was assessed collectively, the Company uses statistical method of the historical
data such as the Probability of Defaults, time of recoveries, the amount of loss incurred (Loss Given Default), considering management?s judgment of current economic and financing conditions. When a receivable is uncollectible, it is written off against the related
allowance for impairment losses. Such receivables are written off after all the necessary procedures have been completed and the amount of the loss has been determined. Impairment charges relating to loans and receivables are classified into ?Allowance for impairment
losses?. If in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognized (such as an improvement in the customer?s receivable rating), the previously
recognized impairment loss is reversed by adjusting the allowance for impairment losses account. The amount of the impairment reversal is recognized in the statement of profit or loss and other comprehensive income. Subsequent recoveries of receivables written-off are
credited by adjusting the allowance for impairment losses account. The Company uses settlement date accounting when recording financial assets transactions.
Aset tidak lancar yang diklasifikasikan sebagai dimiliki untuk dijual Non-current assets classified as held for sale
Page 11
Peristiwa setelah tanggal periode pelaporan Events after reporting period
Penerapan standar akuntansi baru Adoption of new accounting standards
Standar akuntansi yang telah disahkan namun belum berlaku efektif The following is Financial Accounting Standards and Interpretations of Financial Accounting Standards issued by the Indonesian Financial Accounting Standards Board (DSAK) that are considered relevant to the financial reporting of the Company: Effective on or after Accounting standards issued but not yet effective
January 1, 2024: Financial Accounting Standards Pillars These standards provides requirements and guidelines for entities to apply the correct financial accounting standards in preparing general purpose financial statements. There will be 4 (four) financial accounting
standards that are currently applied in Indonesia, namely: 1. Pillar 1 International Financial Accounting Standards, 2. Pillar 2 Indonesian Financial Accounting Standards (SFAS), 3. Pillar 3 Indonesian Financial Accounting Standards for Private Entities/Indonesian Financial
Accounting Standards for Entities without Public Accountability, and 4. Pillar 4 Indonesian Financial Accounting Standards for Micro Small and Medium Entities.
Utang pembiayaan konsumen Consumer financing liabilities
Page 12
[8611000_BD] Notes to the financial statements - Property, Plant, and Equipement (breakdown) - Financing Industry
Aset tetap Property, plant, and equipment
Aset tetap [baris komponen]
Aset tetap Penambahan aset tetap Pengurangan aset tetap Reklasifikasi aset tetap Penjabaran laporan keuangan aset tetap Entitas anak baru aset tetap Revaluasi aset tetap Penurunan (pemulihan) nilai aset tetap Aset tetap
Nilai perolehan, kotor Tanah, dimiliki langsung Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, dimiliki langsung 10,520,899,069 166,992,285 ( 27,060,000 ) 10,660,831,354 Building and leasehold improvement, directly owned
Mesin dan peralatan, dimiliki langsung Machinery and equipment, directly owned
Alat berat, dimiliki langsung Heavy equipment, directly owned
Alat pengangkutan, dimiliki langsung Transportation equipment, directly owned
Perabot dan peralatan kantor, dimiliki langsung 18,866,172,286 2,678,041,500 ( 2,875,289,925 ) 18,668,923,861 Furniture and office equipment, directly owned
Kendaraan bermotor, dimiliki langsung 1,687,050,000 1,687,050,000 Motor vehicle, directly owned
Pesawat, dimiliki langsung Aircraft, directly owned
Kapal, dimiliki langsung Vessels, directly owned
Menara telekomunikasi, dimiliki langsung BTS Tower, directly owned
Jaringan Fiber Optik, dimiliki langsung Fiber Optic Network, directly owned
Infrastruktur Telekomunikasi, dimiliki langsung Telecommunication Infrastructure, directly owned
Peralatan Teknikal, dimiliki langsung Technical Equipment, directly owned
Lainnya, dimiliki langsung Others, directly owned
Dimiliki langsung 31,074,121,355 2,845,033,785 ( 2,902,349,925 ) 31,016,805,215 Directly owned
Mesin, aset hak guna Machinery, right of use assets
Alat pengangkutan, aset hak guna Transportation equipment, right of use assets
Alat berat, aset hak guna Heavy equipment, right of use assets
Bangunan, aset hak guna Building, right of use assets
Perabot dan peralatan kantor, aset hak guna Furniture and office equipment, rights of use assets
Kendaraan bermotor, aset hak guna Motor vehicle, rights of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Menara telekomunikasi, aset hak guna BTS Tower, right of use assets
Jaringan Fiber Optik, aset hak guna Fiber Optic Network, right of use assets
Infrastruktur Telekomunikasi, aset hak guna Telecommunication Infrastructure, right of use assets
Peralatan Teknikal, aset hak guna Technical Equipment, right of use assets
Lainnya, aset hak guna Others, right of use assets
Aset hak guna Right of use assets
Bangunan, dalam penyelesaian Building, assets under construction
Mesin dan alat berat, dalam penyelesaian Machinery and heavy equipment, assets under construction
Menara telekomunikasi, dalam penyelesaian BTS Tower, assets under construction
Jaringan Fiber Optik, dalam penyelesaian Fiber Optic Network, assets under construction
Infrastruktur Telekomunikasi, dalam penyelesaian Telecommunication Infrastructure, assets under construction
Peralatan Teknikal, dalam penyelesaian Technical Equipment, assets under construction
Lainnya, dalam penyelesaian Others, assets under construction
Aset dalam penyelesaian Assets under construction
Aset tetap 31,074,121,355 2,845,033,785 ( 2,902,349,925 ) 31,016,805,215 Property, plant, and equipment
Akumulasi depresiasi Tanah, dimiliki langsung Land, directly owned Carrying amount, accumulated depreciation
Bangunan dan fasilitasnya, dimiliki langsung 7,860,896,096 865,544,528 ( 27,060,000 ) 8,699,380,624 Building and leasehold improvement, directly owned
Mesin dan peralatan, dimiliki langsung Machinery and equipment, directly owned
Alat berat, dimiliki langsung Heavy equipment, directly owned
Alat pengangkutan, dimiliki langsung Transportation equipment, directly owned
Perabot dan peralatan kantor, dimiliki langsung 14,828,730,794 2,067,519,652 ( 2,847,944,631 ) 14,048,305,815 Furniture and office equipment, directly owned
Kendaraan bermotor, dimiliki langsung 1,217,449,166 337,410,000 (0) 1,554,859,166 Motor vehicle, directly owned
Pesawat, dimiliki langsung Aircraft, directly owned
Kapal, dimiliki langsung Vessels, directly owned
Menara telekomunikasi, dimiliki langsung BTS Tower, directly owned
Jaringan Fiber Optik, dimiliki langsung Fiber Optic Network, directly owned
Infrastruktur Telekomunikasi, dimiliki langsung Telecommunication Infrastructure, directly owned
Peralatan Teknikal, dimiliki langsung Technical Equipment, directly owned
Lainnya, dimiliki langsung Others, directly owned
Dimiliki langsung 23,907,076,056 3,270,474,180 ( 2,875,004,631 ) 24,302,545,605 Directly owned
Mesin, aset hak guna Machinery, right of use assets
Alat pengangkutan, aset hak guna Transportation equipment, right of use assets
Alat berat, aset hak guna Heavy equipment, right of use assets
Bangunan, aset hak guna Building, right of use assets
Perabot dan peralatan kantor, aset hak guna Furniture and office equipment, rights of use assets
Kendaraan bermotor, aset hak guna Motor vehicle, rights of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Menara telekomunikasi, aset hak guna BTS Tower, right of use assets
Jaringan Fiber Optik, aset hak guna Fiber Optic Network, right of use assets
Infrastruktur Telekomunikasi, aset hak guna Telecommunication Infrastructure, right of use assets
Peralatan Teknikal, aset hak guna Technical Equipment, right of use assets
Lainnya, aset hak guna Others, right of use assets
Aset hak guna Right of use assets
Bangunan, dalam penyelesaian Building, assets under construction
Mesin dan alat berat, dalam penyelesaian Machinery and heavy equipment, assets under construction
Menara telekomunikasi, dalam penyelesaian BTS Tower, assets under construction
Jaringan Fiber Optik, dalam penyelesaian Fiber Optic Network, assets under construction
Infrastruktur Telekomunikasi, dalam penyelesaian Telecommunication Infrastructure, assets under construction
Peralatan Teknikal, dalam penyelesaian Technical Equipment, assets under construction
Lainnya, dalam penyelesaian Others, assets under construction
Aset dalam penyelesaian Assets under construction
Aset tetap 23,907,076,056 3,270,474,180 ( 2,875,004,631 ) 24,302,545,605 Property, plant, and equipment
Aset tetap Property, plant, and equipment
Aset tetap [baris komponen]
Aset tetap Penambahan aset tetap Pengurangan aset tetap Reklasifikasi aset tetap Penjabaran laporan keuangan aset tetap Entitas anak baru aset tetap Revaluasi aset tetap Penurunan (pemulihan) nilai aset tetap Aset tetap
Nilai perolehan Nilai perolehan 7,167,045,299 6,714,259,610 Carrying amount Carrying amount
Page 13
[8611000_BD] Notes to the financial statements - Property, Plant, and Equipement (breakdown) - Financing Industry - Prior Year
Aset tetap Property, plant, and equipment
Aset tetap [baris komponen]
Aset tetap Penambahan aset tetap Pengurangan aset tetap Reklasifikasi aset tetap Penjabaran laporan keuangan aset tetap Entitas anak baru aset tetap Revaluasi aset tetap Penurunan (pemulihan) nilai aset tetap Aset tetap
Nilai perolehan, kotor Tanah, dimiliki langsung Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, dimiliki langsung 9,312,564,643 2,549,682,727 ( 1,341,348,301 ) 10,520,899,069 Building and leasehold improvement, directly owned
Mesin dan peralatan, dimiliki langsung Machinery and equipment, directly owned
Alat berat, dimiliki langsung Heavy equipment, directly owned
Alat pengangkutan, dimiliki langsung Transportation equipment, directly owned
Perabot dan peralatan kantor, dimiliki langsung 17,742,182,729 3,211,661,438 ( 2,087,671,881 ) 18,866,172,286 Furniture and office equipment, directly owned
Kendaraan bermotor, dimiliki langsung 1,687,050,000 1,687,050,000 Motor vehicle, directly owned
Pesawat, dimiliki langsung Aircraft, directly owned
Kapal, dimiliki langsung Vessels, directly owned
Menara telekomunikasi, dimiliki langsung BTS Tower, directly owned
Jaringan Fiber Optik, dimiliki langsung Fiber Optic Network, directly owned
Infrastruktur Telekomunikasi, dimiliki langsung Telecommunication Infrastructure, directly owned
Peralatan Teknikal, dimiliki langsung Technical Equipment, directly owned
Lainnya, dimiliki langsung Others, directly owned
Dimiliki langsung 28,741,797,372 5,761,344,165 ( 3,429,020,182 ) 31,074,121,355 Directly owned
Mesin, aset hak guna Machinery, right of use assets
Alat pengangkutan, aset hak guna Transportation equipment, right of use assets
Alat berat, aset hak guna Heavy equipment, right of use assets
Bangunan, aset hak guna Building, right of use assets
Perabot dan peralatan kantor, aset hak guna Furniture and office equipment, rights of use assets
Kendaraan bermotor, aset hak guna Motor vehicle, rights of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Menara telekomunikasi, aset hak guna BTS Tower, right of use assets
Jaringan Fiber Optik, aset hak guna Fiber Optic Network, right of use assets
Infrastruktur Telekomunikasi, aset hak guna Telecommunication Infrastructure, right of use assets
Peralatan Teknikal, aset hak guna Technical Equipment, right of use assets
Lainnya, aset hak guna Others, right of use assets
Aset hak guna Right of use assets
Bangunan, dalam penyelesaian Building, assets under construction
Mesin dan alat berat, dalam penyelesaian Machinery and heavy equipment, assets under construction
Menara telekomunikasi, dalam penyelesaian BTS Tower, assets under construction
Jaringan Fiber Optik, dalam penyelesaian Fiber Optic Network, assets under construction
Infrastruktur Telekomunikasi, dalam penyelesaian Telecommunication Infrastructure, assets under construction
Peralatan Teknikal, dalam penyelesaian Technical Equipment, assets under construction
Lainnya, dalam penyelesaian Others, assets under construction
Aset dalam penyelesaian Assets under construction
Aset tetap 28,741,797,372 5,761,344,165 ( 3,429,020,182 ) 31,074,121,355 Property, plant, and equipment
Akumulasi depresiasi Tanah, dimiliki langsung Land, directly owned Carrying amount, accumulated depreciation
Bangunan dan fasilitasnya, dimiliki langsung 8,164,370,501 960,748,724 ( 1,264,223,129 ) 7,860,896,096 Building and leasehold improvement, directly owned
Mesin dan peralatan, dimiliki langsung Machinery and equipment, directly owned
Alat berat, dimiliki langsung Heavy equipment, directly owned
Alat pengangkutan, dimiliki langsung Transportation equipment, directly owned
Perabot dan peralatan kantor, dimiliki langsung 15,191,182,720 1,705,701,647 ( 2,068,153,573 ) 14,828,730,794 Furniture and office equipment, directly owned
Kendaraan bermotor, dimiliki langsung 880,039,166 337,410,000 1,217,449,166 Motor vehicle, directly owned
Pesawat, dimiliki langsung Aircraft, directly owned
Kapal, dimiliki langsung Vessels, directly owned
Menara telekomunikasi, dimiliki langsung BTS Tower, directly owned
Jaringan Fiber Optik, dimiliki langsung Fiber Optic Network, directly owned
Infrastruktur Telekomunikasi, dimiliki langsung Telecommunication Infrastructure, directly owned
Peralatan Teknikal, dimiliki langsung Technical Equipment, directly owned
Lainnya, dimiliki langsung Others, directly owned
Dimiliki langsung 24,235,592,387 3,003,860,371 ( 3,332,376,702 ) 23,907,076,056 Directly owned
Mesin, aset hak guna Machinery, right of use assets
Alat pengangkutan, aset hak guna Transportation equipment, right of use assets
Alat berat, aset hak guna Heavy equipment, right of use assets
Bangunan, aset hak guna Building, right of use assets
Perabot dan peralatan kantor, aset hak guna Furniture and office equipment, rights of use assets
Kendaraan bermotor, aset hak guna Motor vehicle, rights of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Menara telekomunikasi, aset hak guna BTS Tower, right of use assets
Jaringan Fiber Optik, aset hak guna Fiber Optic Network, right of use assets
Infrastruktur Telekomunikasi, aset hak guna Telecommunication Infrastructure, right of use assets
Peralatan Teknikal, aset hak guna Technical Equipment, right of use assets
Lainnya, aset hak guna Others, right of use assets
Aset hak guna Right of use assets
Bangunan, dalam penyelesaian Building, assets under construction
Mesin dan alat berat, dalam penyelesaian Machinery and heavy equipment, assets under construction
Menara telekomunikasi, dalam penyelesaian BTS Tower, assets under construction
Jaringan Fiber Optik, dalam penyelesaian Fiber Optic Network, assets under construction
Infrastruktur Telekomunikasi, dalam penyelesaian Telecommunication Infrastructure, assets under construction
Peralatan Teknikal, dalam penyelesaian Technical Equipment, assets under construction
Lainnya, dalam penyelesaian Others, assets under construction
Aset dalam penyelesaian Assets under construction
Aset tetap 24,235,592,387 3,003,860,371 ( 3,332,376,702 ) 23,907,076,056 Property, plant, and equipment
Aset tetap Property, plant, and equipment
Aset tetap [baris komponen]
Aset tetap Penambahan aset tetap Pengurangan aset tetap Reklasifikasi aset tetap Penjabaran laporan keuangan aset tetap Entitas anak baru aset tetap Revaluasi aset tetap Penurunan (pemulihan) nilai aset tetap Aset tetap
Nilai perolehan Nilai perolehan 4,506,204,985 7,167,045,299 Carrying amount Carrying amount
Page 14
[8611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Financing Industry
Pengungkapan Disclosure
2023-12-31
Pengungkapan Disclosure
Pengungkapan catatan atas aset tetap The Company’s leased assets consist of building and vehicles. The lease terms range from 2 to 5 years. The Company also has certain leases which are considered to be low value and, the Company applied the lease of low-value assets recognition exemption. Lease Disclosure of notes for property, plant and equipment
payments on leases of low-value assets are recognized as expense on a straight-line basis over the lease term. As of December 31, 2023 and 2022, the cost of the Company’s fixed assets that have been fully depreciated but still being used amounted to
Rp19,435,372,238 and Rp18,272,172,331, respectively, which mainly consist of vehicles, office equipment, furniture and fixtures, and leasehold improvements (unaudited). As of December 31, 2023 and 2022, the Company does not have unused fixed assets. As of
December 31, 2023 and 2022, the Company does not have discontinued fixed assets which are classified as available for sale. Based on management’s assessment, there are no events or changes in circumstances which may indicate an impairment in value of fixed
assets as of December 31, 2023 and 2022.
Page 15
[8612000_BD] Notes to the financial statements - Right of Use Assets (breakdown) - Financing Industry
Aset hak guna Right of use assets
Aset hak guna [baris komponen]
Penjabaran laporan keuangan aset hak Penurunan (pemulihan) nilai aset hak
Aset hak guna Penambahan aset hak guna Pengurangan aset hak guna Reklasifikasi aset hak guna Entitas anak baru aset hak guna Revaluasi aset hak guna Aset hak guna
guna guna
Nilai perolehan, kotor Mesin, aset hak guna Machinery, right of use assets Carrying amount, gross
Alat pengangkutan, aset hak guna 20,190,521,606 4,042,861,429 (0) 24,233,383,035 Transportation equipment, right of use assets
Alat berat, aset hak guna Heavy equipment, right of use assets
Bangunan, aset hak guna 32,708,126,581 3,504,413,001 ( 2,773,115,500 ) 33,439,424,082 Building, right of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Lainnya, aset hak guna Others, right of use assets
Aset hak guna 52,898,648,187 7,547,274,430 ( 2,773,115,500 ) 57,672,807,117 Right of use assets
Akumulasi depresiasi Mesin, aset hak guna 17,226,593,905 Machinery, right of use assets Carrying amount, accumulated depreciation
Alat pengangkutan, aset hak guna 12,586,443,309 4,640,150,596 (0) Transportation equipment, right of use assets
Alat berat, aset hak guna Heavy equipment, right of use assets
Bangunan, aset hak guna 19,689,097,823 7,068,380,898 ( 2,773,115,500 ) 23,984,363,221 Building, right of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Lainnya, aset hak guna Others, right of use assets
Aset hak guna 32,275,541,132 11,708,531,494 ( 2,773,115,500 ) 41,210,957,126 Right of use assets
Aset hak guna Right of use assets
Aset hak guna [baris komponen]
Penjabaran laporan keuangan aset hak Penurunan (pemulihan) nilai aset hak
Aset hak guna Penambahan aset hak guna Pengurangan aset hak guna Reklasifikasi aset hak guna Entitas anak baru aset hak guna Revaluasi aset hak guna Aset hak guna
guna guna
Nilai perolehan Aset hak guna 20,623,107,055 16,461,849,991 Right of use assets Carrying amount
Page 16
[8612000_BD] Notes to the financial statements - Right of Use Assets (breakdown) - Financing Industry - Prior Year
Aset hak guna Right of use assets
Aset hak guna [baris komponen]
Penjabaran laporan keuangan aset hak Penurunan (pemulihan) nilai aset hak
Aset hak guna Penambahan aset hak guna Pengurangan aset hak guna Reklasifikasi aset hak guna Entitas anak baru aset hak guna Revaluasi aset hak guna Aset hak guna
guna guna
Nilai perolehan, kotor Mesin, aset hak guna Machinery, right of use assets Carrying amount, gross
Alat pengangkutan, aset hak guna 14,813,896,554 5,376,625,052 (0) 20,190,521,606 Transportation equipment, right of use assets
Alat berat, aset hak guna Heavy equipment, right of use assets
Bangunan, aset hak guna 24,193,873,594 8,943,304,345 ( 429,051,358 ) 32,708,126,581 Building, right of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Lainnya, aset hak guna Others, right of use assets
Aset hak guna 39,007,770,148 14,319,929,397 ( 429,051,358 ) 52,898,648,187 Right of use assets
Akumulasi depresiasi Mesin, aset hak guna Machinery, right of use assets Carrying amount, accumulated depreciation
Alat pengangkutan, aset hak guna 8,213,593,724 4,372,849,585 (0) 12,586,443,309 Transportation equipment, right of use assets
Alat berat, aset hak guna Heavy equipment, right of use assets
Bangunan, aset hak guna 13,175,956,953 6,656,157,990 ( 143,017,120 ) 19,689,097,823 Building, right of use assets
Pesawat, aset hak guna Aircraft, right of use assets
Kapal, aset hak guna Vessels, right of use assets
Lainnya, aset hak guna Others, right of use assets
Aset hak guna 21,389,550,677 11,029,007,575 ( 143,017,120 ) 32,275,541,132 Right of use assets
Aset hak guna Right of use assets
Aset hak guna [baris komponen]
Penjabaran laporan keuangan aset hak Penurunan (pemulihan) nilai aset hak
Aset hak guna Penambahan aset hak guna Pengurangan aset hak guna Reklasifikasi aset hak guna Entitas anak baru aset hak guna Revaluasi aset hak guna Aset hak guna
guna guna
Nilai perolehan Aset hak guna 17,618,219,471 20,623,107,055 Right of use assets Carrying amount
Page 17
[8634000a] Notes to the financial statements - Bonds Payable - Financing Industry
Catatan untuk utang obligasi Notes for bonds payable
Utang obligasi, nilai dalam mata uang
Nama obligasi Mata uang Jumlah obligasi, kotor Jatuh tempo obligasi Bunga Jenis bunga
asing
Bonds payable, amount in foreign
Bond name Currency Total bonds payable, gross Due date for bonds payable Interest rate Interest rate type
currency
Nama obligasi 1 Obligasi I Hino Finance Indonesia IDR 525,000,000,000 2025-08-09 7 Fixed Interest Rate Bond name 1
tahun 2022 Seri B
Nama obligasi 2 Obligasi II Hino Finance Indonesia IDR 366,000,000,000 2024-07-21 5.85 Fixed Interest Rate Bond name 2
tahun 2023 Seri A
Nama obligasi 3 Obligasi II Hino Finance Indonesia IDR 334,000,000,000 2026-07-11 6.75 Fixed Interest Rate Bond name 3
tahun 2023 Seri B
Nama obligasi 4 Bond name 4
Nama obligasi 5 Bond name 5
Nama obligasi 6 Bond name 6
Nama obligasi 7 Bond name 7
Nama obligasi 8 Bond name 8
Nama obligasi 9 Bond name 9
Nama obligasi 10 Bond name 10
Obligasi lainnya Other bonds
Nama obligasi 1,225,000,000,000 Bond name
Catatan untuk utang obligasi Notes for bonds payable
2023-12-31 2022-12-31
Catatan untuk utang obligasi Notes for bonds payable
Jumlah obligasi, kotor 1,225,000,000,000 700,000,000,000 Total bonds payable, gross
Biaya penerbitan obligasi yang belum diamortisasi ( 4,695,682,902 ) ( 3,568,423,518 ) Unamortized bond issuance cost
Jumlah utang obligasi, bersih 1,220,304,317,098 696,431,576,482 Total bonds payable, net
Liabilitas jangka panjang yang jatuh tempo dalam satu tahun atas utang obligasi 364,821,479,842 174,318,277,409 Current maturities of bonds payable
Liabilitas jangka panjang atas utang obligasi 855,482,837,256 522,113,299,073 Long-term bonds payable
Page 18
[8634000a] Notes to the financial statements - Bonds Payable - Financing Industry - Prior Year
Catatan untuk utang obligasi Notes for bonds payable
Utang obligasi, nilai dalam mata uang
Nama obligasi Mata uang Jumlah obligasi, kotor Jatuh tempo obligasi Bunga Jenis bunga
asing
Bonds payable, amount in foreign
Bond name Currency Total bonds payable, gross Due date for bonds payable Interest rate Interest rate type
currency
Nama obligasi 1 700,000,000,000 Bond name 1
Nama obligasi 2 Bond name 2
Nama obligasi 3 Bond name 3
Nama obligasi 4 Bond name 4
Nama obligasi 5 Bond name 5
Nama obligasi 6 Bond name 6
Nama obligasi 7 Bond name 7
Nama obligasi 8 Bond name 8
Nama obligasi 9 Bond name 9
Nama obligasi 10 Bond name 10
Obligasi lainnya Other bonds
Nama obligasi 700,000,000,000 Bond name
Page 19
[8695000_BD] Notes to the financial statements - Borrowings, by creditor, by currency (breakdown) - Financing Industry
2023-12-31
Catatan pinjaman Notes for borrowings Catatan pinjaman Notes for borrowings
Catatan pinjaman [baris komponen] Catatan pinjaman [baris komponen]
Pinjaman dalam mata uang asing Pinjaman Pinjaman dalam mata uang asing Pinjaman
Bank Central Asia Tbk IDR Bank Central Asia Tbk IDR Bank Central Asia Tbk IDR Bank Central Asia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Jago Tbk IDR Bank Jago Tbk IDR Bank Jago Tbk IDR Bank Jago Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Permata Tbk IDR Bank Permata Tbk IDR Bank Permata Tbk IDR Bank Permata Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Mega Tbk IDR Bank Mega Tbk IDR Bank Mega Tbk IDR Bank Mega Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
Page 20
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank BTPN Syariah Tbk IDR Bank BTPN Syariah Tbk IDR Bank BTPN Syariah Tbk IDR Bank BTPN Syariah Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Pan Indonesia Tbk IDR Bank Pan Indonesia Tbk IDR Bank Pan Indonesia Tbk IDR Bank Pan Indonesia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Cimb Niaga Tbk IDR Bank Cimb Niaga Tbk IDR Bank Cimb Niaga Tbk IDR Bank Cimb Niaga Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Btpn Tbk IDR 150,000,000,000 Bank Btpn Tbk IDR Bank Btpn Tbk IDR Bank Btpn Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD 25,000,000 385,400,000,000 USD USD 25,000,000 393,275,000,000 USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank OCBC Nisp Tbk IDR Bank OCBC Nisp Tbk IDR Bank OCBC Nisp Tbk IDR Bank OCBC Nisp Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank KB Bukopin Tbk IDR Bank KB Bukopin Tbk IDR Bank KB Bukopin Tbk IDR Bank KB Bukopin Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Pinjaman sindikasi IDR Syndicated bank loans IDR Pinjaman sindikasi IDR Syndicated bank loans IDR
Page 21
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank asing lainnya IDR 290,000,000,000 Other foreign banks IDR Bank asing lainnya IDR 140,000,000,000 Other foreign banks IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD 95,500,000 1,472,228,000,000 USD USD 108,000,000 1,698,948,000,000 USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
Bank lokal lainnya IDR Other local banks IDR Bank lokal lainnya IDR Other local banks IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Mata uang Currency Mata uang Currency
2023-12-31
Catatan pinjaman Notes for borrowings Catatan pinjaman Notes for borrowings
Catatan pinjaman [baris komponen] Catatan pinjaman [baris komponen]
Pinjaman dalam mata uang asing Pinjaman Pinjaman dalam mata uang asing Pinjaman
Kreditur nama bank Mata uang 120,500,000 2,297,628,000,000 Creditor bank name Currency Kreditur nama bank Mata uang 133,000,000 2,232,223,000,000 Creditor bank name Currency
Page 22
[8697000_BD] Notes to the financial statements - Bank Loans by Order of Liquidity Interest Information (breakdown) - Financing Industry
2023-12-31
Catatan utang bank berdasarkan tingkat likuiditas Notes for bank loans by order of liquidity Catatan utang bank berdasarkan tingkat likuiditas Notes for bank loans by order of liquidity
Catatan utang bank berdasarkan tingkat likuiditas [baris komponen] Catatan utang bank berdasarkan tingkat likuiditas [baris komponen]
Utang bank berdasarkan tingkat Utang bank berdasarkan tingkat
Jatuh tempo utang bank Bunga Jenis bunga Jatuh tempo utang bank Bunga Jenis bunga
likuiditas, nilai dalam mata uang asing likuiditas, nilai dalam mata uang asing
Bank Central Asia Tbk IDR Bank Central Asia Tbk IDR Bank Central Asia Tbk IDR Bank Central Asia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR Bank Rakyat Indonesia (Persero) Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) Tbk IDR Bank Mandiri (Persero) Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR Bank Syariah Indonesia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR Bank Negara Indonesia (Persero) Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Jago Tbk IDR Bank Jago Tbk IDR Bank Jago Tbk IDR Bank Jago Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Permata Tbk IDR Bank Permata Tbk IDR Bank Permata Tbk IDR Bank Permata Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Mega Tbk IDR Bank Mega Tbk IDR Bank Mega Tbk IDR Bank Mega Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR Bank Mayapada Internasional Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR Bank Danamon Indonesia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank BTPN Syariah Tbk IDR Bank BTPN Syariah Tbk IDR Bank BTPN Syariah Tbk IDR Bank BTPN Syariah Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
Page 23
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR Bank Maybank Indonesia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Pan Indonesia Tbk IDR Bank Pan Indonesia Tbk IDR Bank Pan Indonesia Tbk IDR Bank Pan Indonesia Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Cimb Niaga Tbk IDR Bank Cimb Niaga Tbk IDR Bank Cimb Niaga Tbk IDR Bank Cimb Niaga Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR Bank Rakyat Indonesia Agroniaga Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Btpn Tbk IDR 150,000,000,000 2024-01-18 0.06 Floating Bank Btpn Tbk IDR Bank Btpn Tbk IDR Bank Btpn Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD 25,000,000 2026-07-21 0.06 Floating USD USD 25,000,000 2024-07-21 0.06 Floating USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR Bank Tabungan Negara (Persero) Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank OCBC Nisp Tbk IDR Bank OCBC Nisp Tbk IDR Bank OCBC Nisp Tbk IDR Bank OCBC Nisp Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank KB Bukopin Tbk IDR Bank KB Bukopin Tbk IDR Bank KB Bukopin Tbk IDR Bank KB Bukopin Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Pinjaman sindikasi IDR Syndicated bank loans IDR Pinjaman sindikasi IDR Syndicated bank loans IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank asing lainnya IDR 290,000,000,000 2027-05-10 0.06 Floating Other foreign banks IDR Bank asing lainnya IDR 140,000,000,000 2027-05-10 0.06 Floating Other foreign banks IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
Page 24
THB THB THB THB
USD 95,500,000 2027-05-10 0.06 Floating USD USD 108,000,000 2027-05-10 0.06 Floating USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
Bank lokal lainnya IDR Other local banks IDR Bank lokal lainnya IDR Other local banks IDR
AUD AUD AUD AUD
CAD CAD CAD CAD
CNY CNY CNY CNY
EUR EUR EUR EUR
HKD HKD HKD HKD
GBP GBP GBP GBP
JPY JPY JPY JPY
SGD SGD SGD SGD
THB THB THB THB
USD USD USD USD
Mata uang lainnya Other currency Mata uang lainnya Other currency
2023-12-31
Catatan utang bank berdasarkan tingkat likuiditas Notes for bank loans by order of liquidity Catatan utang bank berdasarkan tingkat likuiditas Notes for bank loans by order of liquidity
Catatan utang bank berdasarkan tingkat likuiditas [baris komponen] Catatan utang bank berdasarkan tingkat likuiditas [baris komponen]
Utang bank berdasarkan tingkat Utang bank berdasarkan tingkat
Jatuh tempo utang bank Bunga Jenis bunga Jatuh tempo utang bank Bunga Jenis bunga
likuiditas, nilai dalam mata uang asing likuiditas, nilai dalam mata uang asing
Kreditur nama bank Mata uang Creditor bank name Currency Kreditur nama bank Mata uang Creditor bank name Currency
Names mentioned 0 people and organisations named in the text · linked when the evidence is strong
The name pass has not read this document yet.
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.