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