FAIR VALUE OF FINANCIAL INSTRUMENTS continued
44. RASIO ASET PRODUKTIF TERHADAP JUMLAH ASET
44. EARNING ASSETS RATIO OF TOTAL ASSETS
Tabel berikut menyajikan rasio aset produktif sebelum dikurangi penyisihan kerugian terhadap jumlah aset: The following table presents the ratio of productive assets before allowance for losses to total assets. 31 Desember 2012 December 31, 2012 30 Juni 2012 June 30, 2012 31 Desember 2011 December 31, 2011 Giro pada bank lain 2,96 0,92 1,44 Current accounts with other banks Penempatan pada Bank Indonesia dan bank lain 2,44 14,73 10,69 Placements with Bank Indonesia and other banks Surat-surat berharga 8,90 11,26 8,84 Securities Kredit yang diberikan 85,00 63,82 69,84 Loans Penyertaan saham 0,00 0,00 0,00 Investment in share of stock Jumlah aset produktif 99,3 90,73 90,81 Total earning assets 45. INFORMASI PENTING LAINNYA45. OTHER IMPORTANT INFORMATIONS
31 Desember 2012 December 31, 2012 30 Juni 2012 June 30, 2012 31 Desember 2011 December 31, 2011 Rasio Aset Tetap Terhadap Modal 28,03 15,81 13,99 Fixed assets to Capital ratio Rasio Kredit yang diberikan Terhadap Dana Pihak Ketiga LDR 87,42 74,05 82,21 Loans to deposits ratio LDR Rasio Kredit yang tergolong Non Performing Loan NPL terhadap total kredit 0,80 3,60 1,85 Non Performing Loans to Total Loans Ratio Rasio Beban Operasional terhadap Pendapatan Operasional BOPO 93,03 91,01 92,43 Operating Expenses to Operating Revenues Ratio Rasio aset produktif bermasalah terhadap total aset produktif 0,73 3,78 2,27 Non Performing Earning Assets to Earning Assets Ratio Rasio laba sebelum pajak terhadap rata-rata aset ROA 0,66 0,84 0,72 Return on Assets ROA Ratio Rasio laba setelah pajak terhadap rata-rata ekuitas ROE 13,14 14,01 8,79 Return on Equity ROE Ratio 46. KUASI-REORGANISASI 46. QUASI-REORGANIZATION Sampai dengan tanggal 30 Juni 2012, Bank mencatat saldo defisit sebesar Rp 145.017. Saldo ini merupakan akumulasi defisit dari krisis finansial yang menimpa Indonesia dan dunia pada tahun 1998. As of June 30, 2012, the Bank recorded a balance deficit of Rp 145.017. This balance represents the accumulated deficit of financial crisis that hit Indonesia and the world in 1998. PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011 serta Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 and Six Months Ended June 30, 2012 Expressed in million Rupiah, unless otherwise stated 157 46. KUASI-REORGANISASI lanjutan 46. QUASI-REORGANIZATION continued Bank melakukan kuasi-reorganisasi sesuai dengan PSAK No. 51 Revisi 2003 dengan laporan posisi keuangan tanggal 30 Juni 2012 yang disetujui oleh para pemegang saham Bank melalui Rapat Umum Pemegang Saham Luar Biasa RUPSLB yang diselenggarakan pada tanggal 7 Desember 2012. RUPSLB ini diaktakan dengan Akta Notaris No. 16 dari M. Nova Faisal, SH., M.Kn, dengan tanggal yang sama. The Bank conducted a quasi-reorganization in accordance with PSAK No. 51 Revised 2003 using the statement of financial position dated June 30, 2012 which was approved by the shareholders of the Bank through an Extraordinary General Meeting of Shareholders RUPSLB held on December 7, 2012. The RUPSLB was covered by Notarial Deed No. 16 of M. Nova Faisal, SH., M.Kn, on the same date. Bank berkeyakinan bahwa kuasireorganisasi akan memberikan dampak positif dan prospek yang baik terhadap Kelompok Usaha di masa mendatang, antara lain: The Bank believes that the quasi-reorganization will give positive effects and good prospect to the Group moving forward, among others: Memulai awal baru dengan laporan posisi keuangan yang menunjukkan posisi keuangan dan struktur modal yang lebih baik tanpa dibebani defisit masa lampau; To have a fresh start statements of financial position which reflects better financial position and capital structure without being burdened by past deficit; Memampukan pembayaran dividen sesuai dengan peraturan perundangan yang berlaku; To enable paying dividends according to the prevailing regulation; Meningkatkan minat dan daya tarik investor untuk memiliki saham Perusahaan sehingga diharapkan akan meningkatkan likuiditas perdagangan saham Perusahaan. To enhance the interest and attract investors to own the shares of the Company which will eventually increase the liquidity of the Company‟s share trading in the market Eliminasi dari defisit sebesar Rp 147.602 mengikuti urutan sebagai berikut: The elimination of the deficit amounted to Rp 147,602 follows the following order: Eliminasi saldo cadangan umum sebesar Rp 2.585. Elimination against the outstanding general reserves amounted to Rp 2,585. Eliminasi saldo selisih penilaian aset dan liabilitas sebesar Rp 145.017. Elimination against the revaluation increment on assets and liabilities amounted to Rp 145,017. Penentuan dari nilai wajar aset dan liabilitas Bank selain aset tetap dan agunan yang diambil alih didasarkan pada penilaian pada tanggal 30 Juni 2012 yang dilakukan oleh Kantor Akuntan Publik, KAP Armanda Ernita, dalam laporannya No. 02AUP-RAXI2012 tanggal 9 November 2012. Selain itu, nilai wajar aset tetap dan agunan yang diambil alih Bank didasarkan pada penilaian pada tanggal 30 Juni 2012 yang dilakukan oleh Penilai Independen, KJPP Hendra Gunawan Rekan dalam laporannya No. V2012PKG44E tanggal 7 November 2012. The determination of fair values of the Bank‟s assets and liabilities exclude of fixed assets and foreclosed assets is based on the appraisal as of June 30, 2012 performed by a Public Accountant Firm, KAP Armanda Ernita, in its reports No. 02AUP-RAXI2012 dated November 9, 2012. Furthermore, the Bank‟s fixed assets and foreclosed assets‟ fair value, is based on the appraisal as of June 30, 2012 performed by an independent appraiser, KJPP Hendra Gunawan Rekan in its reports No. V2012PKG44E dated November 7, 2012.Parts
» Annual Report Bank Artha Graha 2012
» Komite Audit HARRIS C.J. SIMBOLON
» Komite Pemantau Risiko HARRIS C.J. SIMBOLON
» Komite Remunerasi dan Nominasi
» Rudy Tjandra – Direktur Tugas utama: Mengkoordinir dan memantau pelaksanaan
» Komite Kredit Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Loan Committee Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Risk Management Committee Information Technology Steering Committee
» Pengawasan aktif Direksi dan Dewan Komisaris
» Kebijakan dan Prosedur Kebijakan dan prosedur penerapan program APU
» Active supervision of the Board of Directors and the Board of Commissioners
» Policy and Procedure Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Pengendalian Intern Satuan Kerja Audit Intern SKAI telah melakukan
» Sistem Informasi Manajemen Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sumber Daya Manusia dan Pelatihan
» Internal Audit Internal Audit Unit SKAI conducts regular
» Management Information System Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Human Resources and trainings Trainings in APU and PPT keep on carried out
» Pengawasan aktif Dewan Komisaris dan Direksi Dewan Komisaris dan Direksi bertanggung jawab
» Active supervision of the Board of Commissioners
» Kecukupan kebijakan, prosedur dan penetapan limit
» Kecukupan proses identiikasi, pengukuran,
» Adequacy of policy, procedure and decision limit
» Adequacy of risk identiication, measurement, monitoring and control process including risk
» Sistem pengendalian intern yang menyeluruh Sistem pengendalian intern Bank yang handal dan
» Risiko Pasar Perhitungan Risiko Pasar dengan menggunakan Market Risk
» Risiko Operasional Penerapan Manajemen Risiko untuk Risiko
» Operational Risk Overall Internal Control System
» Risiko Likuiditas Overall Internal Control System
» Liquidity Risk Overall Internal Control System
» Risiko Hukum Overall Internal Control System
» Legal Risk Overall Internal Control System
» Risiko Strategis Overall Internal Control System
» Strategic Risk Overall Internal Control System
» Risiko Kepatuhan Penerapan Manajemen Risiko untuk Risiko
» Compliance Risk Overall Internal Control System
» Risiko Reputasi Overall Internal Control System
» Reputation Risk Overall Internal Control System
» Aktiva ProduktifPerkreditan Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sumber Dana Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Earning AssetsCredit matters Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Source of Funds Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Pendirian dan Informasi Umum Bank Establishment and General Information of
» Pendirian dan Informasi Umum Bank lanjutan
» Establishment and General Information of the Bank continued
» Susunan Pengurus Bank Composition of the Bank’s Management
» Susunan Pengurus Bank lanjutan Composition of the Bank’s Management
» Penawaran Umum Saham Bank Public Offering of the Bank’s Shares
» Penawaran Umum Saham Bank lanjutan Public Offering of the Bank’s Shares
» a. Dasar Penyusunan Laporan Keuangan
» Basis of Financial Statements Preparation ii.
» Dasar Penyusunan Laporan Keuangan lanjutan
» Basis of Financial Statements Preparation continued
» Pernyataan Kepatuhan lanjutan SUMMARY OF ACCOUNTING POLICIES continued
» Perubahan Kebijakan Akuntansi yang Signifikan
» Change in Significant Accounting Policies
» Perubahan Kebijakan Akuntansi yang Signifikan lanjutan
» Change in Significant Accounting Policies continued
» Penjabaran Mata Uang Asing Foreign Currency Translations
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued
» Kas dan Setara Kas Cash and Cash Equivalent
» Giro Wajib Minimum The Minimum Statutory Reserve
» Giro pada Bank Indonesia dan Bank Lain Current Accounts with Bank Indonesia and
» Penempatan pada Bank Indonesia dan Bank Lain
» Placements with Bank Indonesia and Other Banks
» Penempatan pada Bank Indonesia dan Bank Lain lanjutan
» Placements with Bank Indonesia and Other Banks continued
» Surat-surat Berharga Securities SUMMARY OF ACCOUNTING POLICIES continued
» Surat-surat Berharga continued Securities continued
» Instrumen Derivatif Derivative Instruments
» Instrumen Derivatif lanjutan Derivative Instruments continued
» Kredit yang Diberikan lanjutan Loans continued
» Penurunan Nilai Aset Keuangan dan Aset Non-Keuangan lanjutan
» Impairment of Financial and Non-Financial Assets continued
» Penyertaan Saham Investments in Shares of Stock
» Tagihan dan liabilitas akseptasi Acceptances Receivable and Payable
» Aset Tetap lanjutan Fixed Assets continued
» Biaya Dibayar Dimuka dan Aset Lain-lain Prepaid Expenses and Other Assets
» Agunan yang Diambil Alih Foreclosed Assets
» Liabilitas Segera Liabilities Immediately Payable
» Simpanan Nasabah Deposits from Customers
» Simpanan dari Bank Lain Deposits from Other Banks
» Pinjaman yang Diterima Borrowing
» Pinjaman yang Diterima lanjutan Borrowing continued
» Pinjaman Subordinasi Subordinated Loan
» Pendapatan dan Beban Bunga Interest Income and Expense
» Pendapatan dan Beban Bunga lanjutan Interest Income and Expense continued
» Pendapatan dan Beban Provisi dan Komisi Fees and Commissions Income and
» Pendapatan dan Beban Operasional Lainnya Other Operating Incomes and Expenses
» Perpajakan Taxation SUMMARY OF ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF ACCOUNTING POLICIES continued
» PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG PENTING
» SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES
» PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG PENTING lanjutan
» SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES continued
» KAS CASH Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK INDONESIA lanjutan CURRENT ACCOUNTS WITH BANK INDONESIA
» Berdasarkan mata uang dan bank By currency and bank
» By currency and bank continued
» Perubahan penyisihan kerugian penurunan nilai
» Movements in allowance for impairment losses
» Average annual interest rates
» Berdasarkan jenis, mata uang dan bank By type, currency, and bank By type,
» Berdasarkan sisa umur jatuh tempo By remaining maturity period
» Tingkat bunga rata-rata per tahun The average interest rate per annum
» SURAT-SURAT BERHARGA Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» By purpose, type and currency
» Perincian surat-surat berharga berharga berdasarkan tujuan, penerbit, dan peringkat
» Berdasarkan sisa umur jatuh tempo By remaining period to maturity
» Berdasarkan surat berharga pemerintah dan bukan pemerintah
» By government and non-government securities.
» Jangka waktu dan kisaran tingkat bunga per tahun surat-surat berharga adalah sebagai
» Manajemen berpendapat bahwa tidak terdapat
» f. Management believes that there is no
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLE AND PAYABLE
» TAGIHAN DAN LIABILITAS DERIVATIF lanjutan DERIVATIVE RECEIVABLE AND PAYABLE continued
» PENDAPATAN BUNGA MASIH AKAN DITERIMA ACCRUED INTEREST RECEIVABLES
» Berdasarkan jenis, mata uang dan hubungan By Type, currency dan relation
» Berdasarkan jenis, mata uang dan hubungan lanjutan
» By Type, currency dan relation continued
» Berdasarkan sektor ekonomi By Economic Sector
» Berdasarkan sektor ekonomi lanjutan By Economic Sector continued
» Berdasarkan jangka KREDIT YANG DIBERIKAN lanjutan LOANS continued
» Berdasarkan sisa umur jatuh tempo By Maturity Term
» Berdasarkan klasifikasi individual dan kolektif
» By individual and collective classification
» Kredit yang direstrukturisasi Restructed loans
» Penyisihan kerugian penurunan nilai Allowance for Impairment Losses
» Berdasarkan Kolektibilitas By Collectibility
» Dalam laporan Batasan Maksimum Pemberian
» In the Legal Lending Limits LLL report
» Rasio kredit bermasalah - bersih pada tanggal
» The ratio of non-performing loans - net on the
» Kredit dijamin antara lain dengan deposito
» Loans secured such as by time deposits, land
» Pada tanggal 31 Desember 2012, 30 Juni 2012,
» As of December 31, 2012, June 30, 2012, and
» TAGIHAN DAN PENYERTAAN DALAM BENTUK SAHAM INVESTMENT IN SHARES OF STOCK
» PENYERTAAN DALAM BENTUK SAHAM lanjutan
» INVESTMENT IN SHARES OF STOCK continued
» AGUNAN YANG DIAMBIL ALIH DAN ASET LAIN- LAIN lanjutan
» FORECLOSED ASSETS AND OTHER ASSETS continued
» SIMPANAN NASABAH CUSTOMER DEPOSITS
» SIMPANAN NASABAH lanjutan CUSTOMER DEPOSITS continued
» SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» PINJAMAN DITERIMA BORROWING Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» PINJAMAN DITERIMA lanjutan BORROWING continued
» PINJAMAN SUBORDINASI SUBORDINATED LOANS
» PINJAMAN SUBORDINASI lanjutan SUBORDINATED LOANS continued
» BUNGA MASIH HARUS DIBAYAR ACCRUED INTEREST PAYABLE
» OTHER LIABILITIES Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» MODAL SAHAM DAN MODAL DISETOR LAINNYA
» CAPITAL STOCK AND OTHER PAID – IN CAPITAL
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» INTEREST INCOME Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» BEBAN BUNGA INTEREST EXPENSES
» BEBAN TENAGA KERJA PERSONNEL EXPENSES
» PENDAPATAN BEBAN NON OPERASIONAL - BERSIH
» NON-OPERATING INCOME EXPENSE - NET
» BEBAN OPERASI OPERATING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» Pajak Penghasilan Income Taxes
» Pajak Penghasilan lanjutan Income Taxes continued
» Pajak Tangguhan Deffered Tax
» Pajak Tangguhan lanjutan Deferred Tax continued
» LABA PER SAHAM EARNINGS PER SHARE
» INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK BERELASI
» INFORMATION ABOUT TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK BERELASI lanjutan
» INFORMATION ABOUT TRANSACTIONS AND BALANCES
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» KREDIT PENERUSAN DARI BANK INDONESIA CHANNELLING
» PEMULIHAN BEBAN PENYISIHAN KERUGIAN PENURUNAN NILAI ASET KEUANGAN DAN
» POSISI DEVISA NETO NET OPEN POSITION
» POSISI DEVISA NETO lanjutan NET OPEN POSITION continued
» INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Pengawasan aktif Dewan Komisaris dan Direksi
» Board of Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sufficiency of policy, procedure and limit setting
» Kecukupan kebijakan, prosedur dan penetapan limit lanjutan
» Sufficiency of policy, procedure and limit setting continued
» Kecukupan proses Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sistem pengendalian intern yang menyeluruh
» A comprehensive system of internal control
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit Credit Risk
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit lanjutan Credit Risk continued
» Risiko Kredit lanjutan Credit Risk continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Pasar Market Risk
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Pasar lanjutan Market Risk continued
» Risiko Pasar lanjutan Market Risk continued
» Risiko Likuiditas Liquidity Risk
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Operational Risks Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Risiko Operasional lanjutan Operational Risks continued
» Risiko Reputasi Reputation Risks
» Risiko Reputasi lanjutan Reputation Risks continued
» Risiko Hukum lanjutan Legal Risk continued
» Risiko Kepatuhan Compliance Risk
» Risiko Kepatuhan lanjutan Compliance Risk continued
» Risiko Stratejik Strategic Risks
» Risiko Stratejik lanjutan Strategic Risks continued
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued
» RASIO ASET PRODUKTIF TERHADAP JUMLAH ASET
» EARNING ASSETS RATIO OF TOTAL ASSETS
» OTHER IMPORTANT INFORMATIONS Rudy Tjandra – Director Main duty: To coordinate and monitor overall
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