Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2014 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
90
37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
37. INFORMATION ON
TRANSACTIONS WITH
RELATED PARTIES continued a.
Jenis hubungan
dan unsur
transaksi berelasi lanjutan
a. Type of relationships and related parties transactions continued
Pihak-pihak berelasi secara entitas danatau manajemen lanjutan:
Related parties from the entity level andor management are continued:
Pihak berelasi Related parties
Sifat dari hubungan Nature of relationship
Sifat dari transaksi Nature of transaction
PT Hutama Karya Persero Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Giro wadiah Wadiah demand deposits
Perum Bulog Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
PT DOK Perkapalan Kodja Bahari Persero
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Giro wadiah
Wadiah demand deposits
PT Telekomunikasi Seluler Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Giro wadiah Wadiah demand deposits
PT Jaminan Pembiayaan Askrindo Syariah
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Giro wadiah, deposito mudharabah
Wadiah demand deposits, mudharabah time deposits
PT Wijaya Karya Realty Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Giro wadiah Wadiah demand deposits
PT Asuransi Jiwa Bringin Jiwa Sejahtera Bringin Life Divisi
Syariah Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Giro wadiah, deposito mudharabah Wadiah demand deposits, mudharabah time
deposits PT Jasa Raharja Persero
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Deposito mudharabah
Mudharabah time deposits
PT Bukit Asam Persero Tbk Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2014 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
91
37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
37. INFORMATION ON
TRANSACTIONS WITH
RELATED PARTIES continued a.
Jenis hubungan
dan unsur
transaksi berelasi lanjutan
a. Type of relationships and related parties transactions continued
Pihak-pihak berelasi secara entitas danatau manajemen lanjutan:
Related parties from the entity level andor management are continued:
Perum Percetakan Uang Republik Indonesia
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Deposito mudharabah
Mudharabah time deposits
PT Semen Baturaja Persero Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
PT Timah Persero Tbk Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
PT Angkasa Pura II Persero Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
PT Jakarta Industrial Estate Pulogadung Persero
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Deposito mudharabah
Mudharabah time deposits
PT Semen Gresik Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
Perum DAMRI Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Piutang murabahah, aset yang diperoleh untuk ijarah, giro wadiah
Murabahah receivable, assets acquired for ijarah, wadiah demand deposits
PT Sarana Multigriya Finansial Persero
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Pinjaman yang diterima
Fund borrowing
PT BNI Life Insurance Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah, giro wadiah Mudharabah time deposits, wadiah demand
deposits PT AXA Mandiri Financial Services
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Deposito mudharabah
Mudharabah time deposits
Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2014 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
92
37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
37. INFORMATION ON
TRANSACTIONS WITH
RELATED PARTIES continued a.
Jenis hubungan
dan unsur
transaksi berelasi lanjutan
a. Type of relationships and related parties transactions continued
Pihak-pihak berelasi secara entitas danatau manajemen lanjutan:
Related parties from the entity level andor management are continued:
Pihak berelasi Related parties
Sifat dari hubungan Nature of relationship
Sifat dari transaksi Nature of transaction
PT Mandiri AXA General Insurance Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Deposito mudharabah Mudharabah time deposits
PT Satkomindo Mediyasa Hubungan pengendalian melalui
Dana Pensiun BRI Control relationship through
Pension Funds of BRI Giro wadiah
Wadiah demand deposits PT Bringin Karya Sejahtera
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Piutang murabahah, giro wadiah
Murabahah receivable, wadiah demand deposits
Karyawan Kunci Key Employees Hubungan pengendalian kegiatan
Bank Control relationship on Bank’s activities
Piutang murabahah, tabungan wadiah, tabungan mudharabah, deposito mudharabah
Murabahah receivable, wadiah savings deposits, mudharabah savings deposits,
mudharabah time deposits PT Semen Tonasa
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Deposito mudharabah
Mudharabah time deposits
PT Rekayasa Engineering Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Giro wadiah Wadiah demand deposits
PT Inti Konten Indonesia Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Pinjaman qardh, pembiayaan musyarakah, giro wadiah Funds of qardh,
musyarakah financing, wadiah demand deposits Dana Pensiun Lembaga Keuangan
Bringin Jiwa Sejahtera Hubungan pengendalian melalui
Dana Pensiun BRI Control relationship through
Pension Funds of BRI Deposito mudharabah
Mudharabah time deposits PT Bank Rakyat Indonesia Agro Tbk
Hubungan pengendalian melalui entitas indukControl relationship through
parent Sertifikat Investasi Mudharabah Antarbank
SIMA Interbank Mudharabah Investment Certificate
SIMA
Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2014 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
93
37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
37. INFORMATION ON
TRANSACTIONS WITH
RELATED PARTIES continued a.
Jenis hubungan
dan unsur
transaksi berelasi lanjutan
a. Type of relationships and related parties transactions continued
Pihak-pihak berelasi secara entitas danatau manajemen lanjutan:
Related parties from the entity level andor management are continued:
Pihak berelasi Related parties
Sifat dari hubungan Nature of relationship
Sifat dari transaksi Nature of transaction
PT Bank BNI Syariah Hubungan pengendalian melalui
Pemerintah Pusat RIControl relationship through the Central
Government of the Republic of Indonesia
Sertifikat Investasi Mudharabah Antarbank SIMA
Interbank Mudharabah Investment Certificate SIMA
PT Perkebunan Nusantara VII Persero
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Giro wadiah, aset yang diperoleh untuk ijarah
Wadiah demand deposits, assets acquired for ijarah
PT Bringin Gigantara Hubungan pengendalian melalui
Dana Pensiun BRI Control relationship through
Pension Funds of BRI Piutang murabahah, giro wadiah
Murabahah receivable, wadiah demand deposits
Yayasan Baitul Maal BRI Hubungan pengendalian melalui
Dana Pensiun BRI Control relationship through
Pension Funds of BRI Giro wadiah, tabungan mudharabah, deposito
mudharabah Wadiah demand deposits, mudharabah saving
deposits, mudharabah time deposits PT Bank Syariah Mandiri
Hubungan pengendalian melalui Pemerintah Pusat RIControl
relationship through the Central Government of the Republic of
Indonesia Sertifikat Investasi Mudharabah Antarbank
SIMA Interbank Mudharabah Investment Certificate
SIMA
b. Transaksi pihak-pihak berelasi b.
Transaction with related parties
Dalam kegiatan perbankan, Bank melakukan transaksi
signifikan dengan
pihak-pihak berelasi sebagai berikut:
For banking activities, the Bank has performed the
following significant
transactions with
related parties:
31 Desember 2014 31 Desember 2013
December 31, 2014 December 31, 2013
Aset Assets
Giro dan penempatan Current accounts and placements
pada bank lain Catatan 4 with other banks Note 4
Entitas induk 49.896
55.874 Parent company
Entitas dan lembaga Pemerintah 935
920 Government entities and institutions
50.831 56.794
Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2014 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
94
37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
37. INFORMATION ON
TRANSACTIONS WITH
RELATED PARTIES continued b. Transaksi pihak-pihak berelasi lanjutan
b. Transaction with related parties continued
Dalam kegiatan perbankan, Bank melakukan transaksi
signifikan dengan
pihak-pihak berelasi sebagai berikut lanjutan:
For banking activities, the Bank has performed the
following significant
transactions with
related parties continued:
31 Desember 2014 31 Desember 2013
December 31, 2014 December 31, 2013
Aset lanjutan Assets continued
Investasi pada surat berharga Investments in marketable securities
Catatan 5 Note 5
Entitas dan lembaga Pemerintah 621.468
145.067 Government entities and institutions
Piutang murabahah Catatan 6 Murabahah receivables Note 6
Entitas dan lembaga Pemerintah 23.235
50.858 Government entities and institutions
Karyawan kunci 15.001
13.564 Key employees
Memiliki pengaruh signifikan melalui Significant influence through
Dana Pensiun BRI 1.135
8.763 Pension Funds of BRI
Hubungan kepengurusan dengan Management relations with
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 172
3.711 Persero Tbk
39.543 76.896
Pinjaman qardh Catatan 7 Funds of qardh Note 7
Entitas dan lembaga Pemerintah 4.710
1.310 Government entities and institutions
Pembiayaan musyarakah Catatan 9 Musyarakah financing Note 9
Entitas dan lembaga Pemerintah 5.131
8.855 Government entities and institutions
Aset yang diperoleh untuk ijarah Catatan 10
Assets acquired for ijarah Note 10 Entitas dan lembaga Pemerintah
212.190 212.190
Government entities and institutions Aset lain-lain Catatan 12
Other assets Note 12 Entitas induk
4.090 2.882
Parent company 226.121
225.237
Jumlah aset dari pihak-pihak berelasi
937.963 503.994
Total assets from related parties Jumlah aset
20.343.249 17.400.914
Total assets Persentase jumlah aset dari
pihak-pihak berelasi terhadap Percentage of total assets from
jumlah aset 4,61
2,90 related parties to total assets
Liabilitas Liabilities
Giro wadiah Catatan 15 Wadiah demand deposits Note 15
Entitas dan lembaga Pemerintah 3.536
11.993 Government entities and institutions
Memiliki pengaruh signifikan Significant influence through
melalui Dana Pensiun BRI 3.876
4.859 Pension Fund of BRI
Hubungan kepengurusan dengan Management relations with
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 5.162
691 Persero Tbk
12.574 17.543
Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2014 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
95
37. INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
37. INFORMATION ON
TRANSACTIONS WITH
RELATED PARTIES continued b. Transaksi pihak-pihak berelasi lanjutan
b. Transaction with related parties continued
Dalam kegiatan perbankan, Bank melakukan transaksi
signifikan dengan
pihak-pihak berelasi sebagai berikut lanjutan:
For banking activities, the Bank has performed the
following significant
transactions with
related parties continued:
31 Desember 2014 31 Desember 2013
December 31, 2014 December 31, 2013
Liabilitas lanjutan Liabilities continued
Tabungan wadiah Catatan 16 Wadiah savings deposits Note 16
Hubungan kepengurusan dengan Management relations with
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 2.454
- Persero Tbk
Karyawan kunci 2.284
2.753 Key employees
4.738 2.753
Simpanan dari bank lain Catatan 17 Deposits from other banks Note 17
Entitas induk 450.000
450.000 Parent company
Entitas dan lembaga Pemerintah 100.000
290.000 Government entities and institutions
550.000 740.000
Pinjaman yang diterima Catatan 18 Fund Borrowing Note 18
PT Sarana Multigriya Finansial Persero
100.000 100.000 PT Sarana Multigriya Finansial Persero
Jumlah liabilitas dari pihak-pihak berelasi
667.312 860.296
Total liabilities from related parties Jumlah liabilitas
5.608.590 4.504.515
Total liabilities Persentase jumlah liabilitas
dari pihak-pihak berelasi Percentage of total liabilities from
terhadap jumlah liabilitas 11,90
19,10 related parties to total liabilities
Dana Syirkah Temporer Temporary Syirkah Funds
Tabungan mudharabah Catatan 21b Mudharabah savings deposits Note 21b
Karyawan kunci -
120 Key employees
- 120
Deposito mudharabah Catatan 22a Mudharabah time deposits Note 22a
Entitas dan lembaga Pemerintah 33.550
1.228.963 Government entities and institutions
Memiliki pengaruh signifikan melalui Significant influence through
Dana Pensiun BRI 64.892
164.356 Pension Funds of BRI
Hubungan kepengurusan dengan Management relations with
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
Persero Tbk 8.100
12.000 Persero Tbk
Karyawan kunci 14.639
10.982 Key employees
121.181 1.416.301
Jumlah dana syirkah temporer Total temporary syirkah funds
dari pihak-pihak berelasi 121.181
1.416.421 from related parties
Jumlah dana syirkah temporer 13.026.816
11.198.271 Total temporary syirkah funds
Persentase jumlah dana syirkah temporer dari pihak-pihak berelasi
Percentage of total temporary syirkah terhadap jumlah dana syirkah
funds from related parties to temporer
0,93 12,65
total temporary syirkah funds
Indonesian language.
PT BANK BRISYARIAH CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2014 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain
PT BANK BRISYARIAH NOTES TO THE FINANCIAL STATEMENTS
As of December 31, 2014 and for the Year Then Ended
Expressed in millions of Rupiah, unless otherwise stated
96
38. ANALISA JATUH TEMPO 38. MATURITY ANALYSIS
Jatuh tempo aset dan liabilitas pada tanggal- tanggal 31 Desember 2014 dan 2013 berdasarkan
waktu yang tersisa sampai dengan tanggal jatuh tempo adalah sebagai berikut:
Maturity of
assets and
liabilities as
of December 31, 2014 and 2013 based on the
remaining period to maturity are as follows:
31 Desember 2014 December 31, 2014
Lebih dari Lebih dari
Lainnya 1 bulan
3 bulan Lebih
yang tidak Sampai
sampai dengan sampai dengan
dari memiliki
dengan 3 bulan
1 tahun 1 tahun
jatuh tempo 1 bulan
more than 1 month more than 3 months
More than Others that have
Jumlah Keterangan
Up to 1 month up to 3 months
up to 1 year 1 year
no maturities Total
Descriptions Aset
Assets
Kas 240.483
- -
- -
240.483 Cash
Current accounts and Giro dan penempatan pada
placements with Bank Bank Indonesia
2.110.268 150.000
1.105.645 -
- 3.365.913
Indonesia Current accounts and
Giro dan penempatan placements with
pada bank lain 194.604
- -
- -
194.604 other banks
Investments in marketable Investasi pada surat berharga
- -
127.755 540.096
- 667.851
securities Piutang murabahah
44.027 118.323
661.364 9.197.024
- 10.020.738
Murabahah receivables Piutang istishna
605 -
525 9.254
- 10.384
Istishna receivable Pinjaman qardh
190.589 119.289
134.101 147.870
- 591.849
Funds of qardh Pembiayaan mudharabah
3.373 5.819
60.623 816.848
- 886.663
Mudharabah financing Pembiayaan musyarakah
326.162 376.026
1.326.060 2.061.672
- 4.089.920
Musyarakah financing Aset yang diperoleh untuk ijarah - neto
- -
- -
91.877 91.877 Assets acquired for ijarah-net
Aset tetap - neto -
- -
- 151.925
151.925 Premises and equipment-net
Aset pajak tangguhan -
- -
- 9.637
9.637 Deferred tax assets
Aset lain-lain -
- -
- 303.159
303.159 Other assets
3.110.111 769.457
3.416.073 12.772.764
556.598 20.625.003
Jumlah cadangan Total Allowance
kerugian penurunan nilai -
- -
- 281.754
281.754 for impairment losses
Jumlah aset 3.110.111
769.457 3.416.073
12.772.764 274.844
20.343.249 Liabilitas
Liabilities
Liabilitas segera 57.999
- -
- -
57.999 Obligations due immediately
Undistributed revenue Bagi hasil yang belum dibagikan
43.846 -
- -
- 43.846
sharing Simpanan dari nasabah
3.920.572 -
- -
- 3.920.572
Deposits from customers Simpanan dari bank lain
966.863 -
- -
- 966.863
Deposits from other banks Pinjaman yang diterima
- -
- 100.000
- 100.000
Fund borrowing Utang pajak
27.887 -
- -
- 27.887
Taxes payable Estimasi kerugian
Estimated losses on komitmen dan
commitments and kontinjensi
- -
- -
398 398
contingencies Liabilitas lain-lain
- -
- -
491.025 491.025
Other liabilities
Jumlah liabilitas 5.017.167
- -
100.000 491.423
5.608.590 Total liabilities
Dana Syirkah Temporer Temporary Syirkah Funds
Mudharabah savings Tabungan mudharabah
373.816 -
- -
- 373.816
deposits Deposito mudharabah
11.560.011 881.384
211.605 -
- 12.653.000
Mudharabah time deposits
Jumlah dana syirkah Total temporary
temporer 11.933.827
881.384 211.605
- -
13.026.816 syirkah funds
Perbedaan jatuh tempo 13.840.883
111.927 3.204.468
12.672.764 216.579
1.707.843 Maturity gap
