Property and Equipment Tahunan - Bank Victoria Syariah

120 Bank Victoria Syariah | Annual Report 2016 PT BANK VICTORIA SYARIAH Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2016 dan 2015 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BANK VICTORIA SYARIAH Notes to Financial Statements For the Years Ended December 31, 2016 and 2015 Figures are Presented in Rupiah, unless Otherwise Stated 1 Januari 2015 Penambahan Pengurangan 31 Desember 2015 January 1, 2015 Additions Deductions December 31, 2015 Biaya perolehan: At cost: Tanah 3.056.735.548 - - 3.056.735.548 Land Bangunan 9.170.941.564 170.605.001 - 9.341.546.565 Building Mesin dan peralatan 5.949.661.789 489.165.357 25.000.000 6.413.827.146 Machine and equipment Kendaraan bermotor 5.047.716.341 - 175.600.000 4.872.116.341 Motor vehicle Jumlah 23.225.055.242 659.770.358 200.600.000 23.684.225.600 Total Akumulasi penyusutan: Accumulated depreciation: Bangunan 2.397.216.831 461.973.641 - 2.859.190.472 Building Mesin dan peralatan 4.871.589.655 758.077.544 20.550.537 5.609.116.662 Machine and equipment Kendaraan bermotor 3.248.522.438 543.722.169 159.461.798 3.632.782.809 Motor vehicle Jumlah 10.517.328.924 1.763.773.354 180.012.335 12.101.089.943 Total Nilai Tercatat 12.707.726.318 11.583.135.657 Net Book Value Perubahan Selama Tahun 2015 Changes during 2015 Pada tahun 2016 dan 2015, Bank menjual aset tetap dengan rincian sebagai berikut: In 2016 and 2015, the Bank sell its property and equipment as follows: 2016 2015 Harga jual 19.702.656.447 95.000.000 Selling value Nilai tercatat 8.962.265.413 20.587.665 Net book value Gain on sales of property and Laba penjualan aset tetap Catatan 30 10.740.391.034 74.412.335 equipment Note 30 Aset tetap, kecuali tanah, diasuransikan terhadap risiko kebakaran dan pencurian kepada PT Asuransi Takaful Umum, pihak ketiga. Nilai pertanggungan seluruhnya pada tanggal 31 Desember 2016 dan 2015 masing- masing adalah sebesar Rp 4.087.985.000 dan Rp 24.173.393.407. Manajemen berpendapat bahwa nilai pertanggungan tersebut telah memadai untuk menutup kemungkinan kerugian atas aset tetap yang dipertanggungkan. Property and equipment are insured against fire and theft to PT Asuransi Takaful Umum, a third party. Total sum insured as of December 31, 2016, and 2015 are Rp 4,087,985,000 and Rp 24,173,393,407, respectively. Management believes that the sum insured is sufficient to cover all possible losses of the insured assets. Pada tanggal 31 Desember 2016 dan 2015, jumlah nilai perolehan aset tetap yang telah disusutkan penuh namun masih digunakan adalah sebesar Rp 3.335.153.234 dan Rp 3.853.171.180. As of December 31, 2016 and 2015, total property and equipment that have been fully depreciated, but still used for operation amounted Rp 3,335,153,234 and Rp 3,853,171,180, respectively. Berdasarkan penelaahan manajemen, tidak terdapat penurunan nilai aset tetap pada tanggal 31 Desember 2016 dan 2015. Based on management review, there is no impairment in the property and equipment as of December 31, 2016 and 2015. - 44 - 121 Bank Victoria Syariah | Annual Report 2016 PT BANK VICTORIA SYARIAH Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2016 dan 2015 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BANK VICTORIA SYARIAH Notes to Financial Statements For the Years Ended December 31, 2016 and 2015 Figures are Presented in Rupiah, unless Otherwise Stated

13. Aset Tak Berwujud

13. Intangible Assets

2016 2015 Biaya perolehan Acquisition costs Lisensi ATM 2.784.598.875 2.922.098.875 ATM license Aplikasi dan perangkat lunak 2.768.103.800 1.018.561.000 Application and software Jumlah 5.552.702.675 3.940.659.875 Subtotal Akumulasi amortiasi Accumulated amortisation Lisensi ATM 1.670.759.324 1.113.839.583 ATM license Aplikasi dan perangkat lunak 591.021.064 287.457.125 Application and software Jumlah 2.261.780.388 1.401.296.708 Subtotal Jumlah 3.290.922.287 2.539.363.167 Total Berdasarkan penelaahan manajemen, tidak terdapat penurunan nilai atas aset tak berwujud pada tanggal 31 Desember 2016 dan 2015. Based on management review, there is no impairment on intangible assets as of December 31, 2016 and 2015.

14. Biaya Dibayar Dimuka

14. Prepaid Expenses

2016 2015 Uang muka pembiayaan 2.394.937.202 2.453.958.155 Financing advance Perbaikan gedung 1.821.151.158 1.996.658.048 Building renovation Sewa rumahgedung 1.212.259.001 1.223.024.437 Buildinghouse rent Pengembangan sistem 179.373.424 156.806.127 System development Promosi 64.164.464 116.925.446 Promotion Asuransi 46.747.140 66.460.892 Insurance Lain-lain 572.493.188 358.124.701 Others Jumlah 6.291.125.577 6.371.957.805 Total

15. Aset Lain-lain

15. Other Assets

2016 2015 Agunan yang diambil alih 26.556.110.120 11.218.536.908 Foreclosed assets Setoran jaminan 2.674.302.450 2.556.240.000 Deposit guarantee Biaya yang ditangguhkan dan tagihan lain 561.147.045 651.976.830 Deferred expenses and other receivables Properti terbengkalai 128.252.200 128.252.200 Abandoned properties Tagihan pajak 2.962.500 814.396.674 Claim for tax refund Lain-lain 5.013.613 5.013.944 Others Jumlah 29.927.787.928 15.374.416.556 Total Dikurangi: Less: Cadangan kerugian penurunan nilai 3.498.651.564 2.569.620.687 Allowance for impairment losses Jumlah 26.429.136.364 12.804.795.869 Total - 45 - 122 Bank Victoria Syariah | Annual Report 2016 PT BANK VICTORIA SYARIAH Catatan atas Laporan Keuangan Untuk Tahun-tahun yang Berakhir 31 Desember 2016 dan 2015 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT BANK VICTORIA SYARIAH Notes to Financial Statements For the Years Ended December 31, 2016 and 2015 Figures are Presented in Rupiah, unless Otherwise Stated Berikut adalah rincian agunan yang diambil alih berdasarkan kolektibilitasnya : The classification of foreclosed assets is as follows: 2016 2015 Lancar 16.121.065.165 1.064.754.674 Current Macet 10.435.044.955 10.153.782.234 Loss Jumlah 26.556.110.120 11.218.536.908 Total Perubahan cadangan kerugian penurunan nilai aset lain-lain pada tanggal 31 Desember 2016 dan 2015 adalah sebagai berikut: Movement in allowance for impairment losses of other assets as of December 31, 2016 and 2015, as follows: 2016 2015 Saldo awal tahun 2.569.620.687 572.406.422 Beginning balance Pencadangan pemulihan selama tahun Allowance reversal for impairment losses berjalan Catatan 29 929.030.877 1.997.214.265 in current year Note 29 Saldo akhir tahun 3.498.651.564 2.569.620.687 Ending balance Termasuk di dalam cadangan kerugian penurunan nilai adalah cadangan kerugian penurunan nilai atas agunan yang diambil alih masing-masing sebesar Rp 3.370.399.364 dan Rp 2.441.368.487 pada tanggal 31 Desember 2016 dan 2015. Included in allowance for impairment losses is allowance for impairment losses of foreclosed assets amounted Rp 3,370,399,364 and Rp 2,441,368,487 as of December 31, 2016 and 2015, respectively.

16. Liabilitas Segera

16. Liabilities Immediately Payable

2016 2015 Titipan pembiayaan 2.680.125.272 1.859.812.363 Financing Asuransi karyawan 264.276.824 238.962.282 Insurance Titipan dana sosial 205.550.436 16.884.029 Social fund Administrasi pembiayaan 97.018.407 103.668.407 Financing administration Lain-lain 125.956.697 92.257.812 Others Jumlah 3.372.927.636 2.311.584.893 Total Seluruh liabilitas segera merupakan liabilitas kepada pihak ketiga. All liabilities immediately payable were from third parties.

17. Simpanan Giro Wadiah

17. Wadiah Demand Deposits

Simpanan giro wadiah pada tanggal 31 Desember 2016 dan 2015 masing-masing sebesar Rp 37.132.349.505 dan Rp 45.651.567.050 merupakan simpanan dari pihak ketiga. As of December 31, 2016 and 2015, wadiah demand deposits amounting to Rp 37,132,349,505 and Rp 45,651,567,050, respectively are from third parties. Tingkat bonus rata-rata per tahun untuk giro wadiah selama tahun 2016 dan 2015 masing- masing adalah sebesar 3,27 dan 5,01. Average annual bonus rate for wadiah demand deposits during 2016 and 2015 are 3.27 and 5.01 respectively. - 46 -