PIUTANG MURABAHAH Informasi Prospektus
NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND
JANUARY 1, 2010DECEMBER 31, 2009 Continued
Dalam perhatian Lancar
khusus Kurang lancar
Diragukan Macet
Jumlah Pass
Special mention Substandard
Doubtful Loss
Total Rp000
Rp000 Rp000
Rp000 Rp000
Rp000 Investasi
307.774.980 169.314.981
1.814.405 295.284
- 479.199.650
Investment Konsumsi
197.181.823 48.127.115
952.241 -
- 246.261.179
Consumer Modal kerja
45.505.654 -
- -
- 45.505.654
Working capital Jumlah
550.462.457 217.442.096
2.766.646 295.284
- 770.966.483
Total Cadangan kerugian penurunan nilai
152.594 672.105
87.531 27.026
- 939.256
Allow ance for impairment losses Piutang Murabahah - Bersih
550.309.863 216.769.991
2.679.115 268.258
- 770.027.227
Murabahah Receivables - Net 31 DesemberDecember 31, 2012
Disajikan kembali Catatan 39As restated Note 39
Dalam perhatian Lancar
khusus Kurang lancar
Diragukan Macet
Jumlah Pass
Special mention Substandard
Doubtful Loss
Total Rp000
Rp000 Rp000
Rp000 Rp000
Rp000 Investasi
175.133.247 5.563.927
204.816 1.077.958
- 181.979.948
Investment Konsumsi
140.285.305 19.280.753
3.777.756 693.467
- 164.037.281
Consumer Modal kerja
38.470.166 -
- -
- 38.470.166
Working capital Jumlah
353.888.718 24.844.680
3.982.572 1.771.425
- 384.487.395
Total Cadangan kerugian penurunan nilai
36.568 13.915
99.521 813.655
- 963.659
Allow ance for impairment losses Piutang Murabahah - Bersih
353.852.150 24.830.765
3.883.051 957.770
- 383.523.736
Murabahah Receivables - Net 31 DesemberDecember 31, 2011
Disajikan kembali Catatan 39As restated Note 39
1 Januari 2010 31 Desember 2009
31 Desember January 1, 2010
December 31, 2010 December 31, 2009
Lancar Lancar
Pass Pass
Rp000 Rp000
Konsumsi 15.959.035
1.614.638 Consumer
Investasi 15.565.222
- Investment
Modal kerja 9.580.354
- Working capital
Jumlah 41.104.611
1.614.638 Total
Cadangan kerugian penurunan nilai 16.525
- Allow ance for impairment losses
Piutang Murabahah - Bersih 41.088.086
1.614.638 Murabahah Receivables - Net
Disajikan kembali Catatan 39 As restated Note 39
Jangka waktu
piutang diklasifikasikan
berdasarkan periode dalam perjanjian piutang adalah sebagai berikut:
Receivables classified based on the term of the receivables agreements are as follows:
1 Januari 2010 30 Juni
31 Desember 2009 June 30,
January 1, 2010 2013
2012 2011
2010 December 31, 2009
Rp000 Rp000
Rp000 Rp000
Rp000 ≤ 1 tahun
8.583.937 45.043.181
18.850.257 2.893.304
- ≤ 1 year
1 - 2 tahun 182.768.358
116.383.015 2.573.814
416.643 -
1 - 2 years 2 - 5 tahun
939.400.098 568.655.691
331.744.913 25.522.570
435.171 2 - 5 years
5 tahun 116.737.442
40.884.596 31.318.411
12.272.094 1.179.467
5 years Jumlah
1.247.489.835 770.966.483
384.487.395 41.104.611
1.614.638 Total
Cadangan kerugian penurunan nilai 7.861.135
939.256 963.659
16.525 -
Allow ance for impairment losses Jumlah Piutang Murabahah - Bersih
1.239.628.700 770.027.227
383.523.736 41.088.086
1.614.638 Total Murabahah Receivables - Net
Disajikan kembali Catatan 39 As restated Note 39
31 DesemberDecember 31,
214
NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND
JANUARY 1, 2010DECEMBER 31, 2009 Continued
Berikut adalah
informasi pokok
lainnya sehubungan dengan piutang Murabahah:
Below are
other major
informations on
Murabahah receivables: a. Seluruh piutang dilakukan dalam mata uang
Rupiah. a. All receivables are made in Indonesian
Rupiah. b. Marjin bagi hasil rata-rata per tahun masing-
masing sebesar 11,72, 13,98, 13,95 dan 6,72 untuk tahun 2013, 2012, 2011 dan
2010. b. The average yield per annum are 11.72,
13.98, 13.95 and 6.72 in 2013, 2012, 2011 and 2010, respectively.
c. Dalam jumlah piutang termasuk piutang yang diberikan kepada pihak berelasi, yaitu piutang
kepada manajemen
kunci Bank
untuk merenovasi rumah, membeli rumah dan
membeli mobil dengan marjin setara 6 per tahun dan memiliki jangka waktu antara
1 tahun
sampai dengan
10 tahun.
Pembayaran kembali
piutang dilakukan
dengan pemotongan gaji setiap bulan. Seluruh piutang yang diberikan kepada pihak
berelasi pada tanggal 30 Juni 2013, 31 Desember 2012, 2011 dan 2010 dan
1
Januari 201031
Desember 2009
dikelompokkan lancar. c. Total receivables including receivables to
related parties, i.e receivables to the Bank’s
key management
to renovate
houses, purchases of houses and cars with equivalent
margin of 6 per annum and has a term ranging from 1 year to 10 years. Repayment
of receivables carried by monthly salary deductions.
All receivables given to related parties as of June 30, 2013, December 31, 2012, 2011 and
2010 and January 1, 2010December 31, 2009 were classified as current.
d. Piutang dijamin dengan agunan yang diikat dengan hak tanggungan atau surat kuasa
untuk menjual dan jaminan lain yang umumnya diterima oleh perbankan. Piutang
juga dijamin dengan jaminan tunai berupa deposito berjangka Mudharabah Catatan 19.
Manajemen
berkeyakinan agunan
yang diterima tersebut cukup untuk menutup
kerugian yang mungkin timbul akibat tidak tertagihnya piutang yang diberikan.
d. Receivables are secured by collateral which
are legalized by deed of encumbrance, power of attorney to sell and other collaterals that are
generally accepted in the banking industries. Receivables are also secured by cash
collateral, in the form of Mudharabah time deposits Note 19. Management believes that
collateral received from debtor is adequate to cover
possible losses
on uncollectible
receivables. e. Rasio atas piutang bermasalah NPF pada
tanggal 30 Juni 2013, 31 Desember 2012 dan 2011 adalah sebagai berikut:
e. The ratio of non-performing receivables NPF
as on June 30, 2013, December 31, 2012 and 2011 are as follows:
30 Juni June 30,
2013 2012
2011 NPF Bruto
0,76 0,40
1,50 Gross NPF
NPF Neto 0,62
0,38 1,26
Net NPF 31 Desem berDecember 31,
Disajikan kembali Catatan 39 As restated Note 39
f. Dalam laporan Batas Maksimum Pemberian Pembiayaan BMPP kepada Bank Indonesia
pada tanggal 30 Juni 2013, 31 Desember 2012, 2011 dan 2010 dan 1 Januari 2010
31 Desember 2009 tidak terdapat piutang yang melanggar ketentuan BMPP.
f. As of June 30, 2013, December 31, 2012, 2011 and 2010 and January 1, 2010
December 31, 2009 there are no receivables which exceeded the legal lending limit BMPP
as stated in the legal lending limit report to Bank Indonesia.
215
NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND
JANUARY 1, 2010DECEMBER 31, 2009 Continued
Mutasi cadangan kerugian penurunan nilai piutang adalah sebagai berikut:
The changes in allowance for impairment losses on
receivables are as follows:
30 Juni June 30,
2013 2012
2011 2010
Rp000 Rp000
Rp000 Rp000
Saldo aw al 939.256
963.659 16.525
16.146 Beginning balance
Selisih penurunan nilai sehubungan dengan Difference in impairment due to
penerapan aw al PSAK 55 revisi 2011 -
- -
16.146 initial adoption of PSAK 55 revised 2011
Penyisihan 7.047.370
378.171 1.175.659
16.525 Provision
Penghapusan 125.491
402.574 228.525
- Write-off
Saldo akhir 7.861.135
939.256 963.659
16.525 Ending balance
Disajikan kembali Catatan 39 31 DesemberDecember 31,
As restated Note 39
Manajemen berpendapat
bahwa cadangan
kerugian penurunan nilai piutang cukup untuk menutup kerugian yang mungkin timbul akibat
tidak tertagihnya piutang. Management believes that the allowances for
impairment losses on receivables are adequate to cover the losses which might arise from
uncollectible receivables.
Mutasi piutang yang dihapus buku adalah sebagai berikut:
The changes in the receivables written-off are as follows:
30 Juni June 30,
2013 2012
2011 Rp000
Rp000 Rp000
Saldo aw al 353.142
228.525 -
Beginning balance Penambahan
125.491 402.574
228.525 Additions
Hapus tagih -
277.957 -
Write-off Saldo akhir
478.633 353.142
228.525 Ending balance
31 DesemberDecember 31,
10. PEMBIAYAAN MUDHARABAH 10. MUDHARABAH FINANCING
Jenis dan kualitas pembiayaan Mudharabah adalah sebagai berikut:
The type and quality of Mudharabah financing are as follows:
Dalam perhatian Lancar
khusus Jumlah
Pass Special mention
Total Rp000
Rp000 Rp000
Modal kerja 344.277.419
1.000.000 345.277.419
Working capital Konsumsi
235.147.703 703
235.148.406 Consumer
Investasi 426.757
- 426.757
Investment Jumlah
579.851.879 1.000.703
580.852.582 Total
Cadangan kerugian penurunan nilai 5.730.468
50.035 5.780.503
Allow ance for impairment losses Pembiayaan Mudharabah - Bersih
574.121.411 950.668
575.072.079 Mudharabah Financing - Net
30 JuniJune 30, 2013
216
NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND
JANUARY 1, 2010DECEMBER 31, 2009 Continued
2011 2010
Dalam perhatian Lancar
khusus Jumlah
Lancar Lancar
Pass Special mention
Total Pass
Pass Rp000
Rp000 Rp000
Rp000 Rp000
Modal kerja 284.852.871
16.491 284.869.362
271.976.801 36.590.322
Working capital Konsumsi
237.204.700 2.773
237.207.473 -
65.220.079 Consumer
Investasi 447.642
- 447.642
- -
Investment Jumlah
522.505.213 19.264
522.524.477 271.976.801
101.810.401 Total
Cadangan kerugian Allow ance for impairment
penurunan nilai 5.169.932
127 5.170.059
2.394.168 1.018.105
losses Pembiayaan Mudharabah -
Mudharabah Financing - Bersih
517.335.281 19.137
517.354.418 269.582.633
100.792.296 Net
31 DesemberDecember 31, 2012
Jangka waktu
pembiayaan Mudharabah
diklasifikasikan berdasarkan
periode dalam
perjanjian pembiayaan adalah sebagai berikut: Mudharabah financing classified based on the
terms of financing agreements are as follows:
30 JuniJune 30, 2013
2012 2011
2010 Rp000
Rp000 Rp000
Rp000 ≤ 1 tahun
45.291.849 8.266.676
7.704.931 27.952.014
≤ 1 year 1 - 2 tahun
98.282.309 100.036.328
8.312.993 35.713
1 - 2 years 2 - 5 tahun
320.504.904 282.698.816
138.136.702 35.323.148
2 - 5 years 5 tahun
116.773.520 131.522.657
117.822.175 38.499.526
5 years Jumlah
580.852.582 522.524.477
271.976.801 101.810.401
Total Cadangan kerugian penurunan nilai
5.780.503 5.170.059
2.394.168 1.018.105
Allow ance for impairment losses Jumlah Pembiayaan Mudharabah - Bersih
575.072.079 517.354.418
269.582.633 100.792.296
Total Mudharabah Financing - Net 31 DesemberDecember 31,
Berikut adalah
informasi pokok
lainnya sehubungan dengan pembiayaan Mudharabah:
Below are
other major
informations on
Mudharabah financing: a. Seluruh pembiayaan Mudharabah dilakukan
berdasarkan akad Mudharabah Mutlaqah dan dalam mata uang Rupiah.
a. All Mudharabah financing are made under Mudharabah Mutlaqah contract and in
Indonesian Rupiah. b. Rata-rata bagi hasil per tahun pembiayaan
Mudharabah masing-masing sebesar 12,29, 12,06, 12,01 dan 10,66 untuk tahun
2013, 2012, 2011 dan 2010. b. The average revenue sharing per annum of
Mudharabah financing are 12.29, 12.06, 12.01 and 10.66 in 2013, 2012, 2011 and
2010, respectively.
c. Pembiayaan dijamin dengan agunan yang diikat dengan hak tanggungan atau surat
kuasa untuk menjual dan jaminan lain yang umumnya
diterima oleh
perbankan. Pembiayaan juga dijamin dengan jaminan
tunai berupa deposito berjangka Mudharabah Catatan
19. Manajemen
berkeyakinan agunan yang diterima tersebut cukup untuk
menutup kerugian yang mungkin timbul akibat tidak tertagihnya pembiayaan yang diberikan.
c. Financing are secured by collateral which are
legalized by deed of encumbrance, power of attorney to sell and other collaterals that are
generally accepted in the banking industries. Financing are also secured by cash
collateral, in the form of Mudharabah time deposits Note 19. Management believes
that collateral received from debtor is adequate to cover possible losses on
uncollectible financing.
d. Dalam laporan Batas Maksimum Pemberian Pembiayaan BMPP kepada Bank Indonesia
pada tanggal 30 Juni 2013, 31 Desember 2012, 2011 dan 2010 tidak terdapat
pembiayaan yang
melanggar ketentuan
BMPP. d. As of June 30, 2013, December 31, 2012,
2011 and 2010 there are no financing which
exceeded the legal lending limit BMPP as stated in the legal lending limit report to Bank
Indonesia.
217