ASET TETAP PREMISES AND EQUIPMENT
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
1 Januari 31 Desember
January 1, Penambahan
Pengurangan December 31,
2011 Additions
Deductions 2011
Rp 000 Rp 000
Rp 000 Rp 000
Biaya Perolehan Cost
Tanah 13.309.600
- -
13.309.600 Land
Bangunan 10.158.757
- -
10.158.757 Buildings
Kendaraan bermotor 2.714.070
36.300 29.950
2.720.420 Vehicles
Inventaris kantor 9.877.953
613.200 -
10.491.153 Office equipment
Jumlah 36.060.380
649.500 29.950
36.679.930 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan 2.412.348
466.660 -
2.879.008 Buildings
Kendaraan bermotor 1.085.688
424.664 29.950
1.480.402 Vehicles
Inventaris kantor 6.138.516
1.735.723 -
7.874.239 Office equipment
Jumlah 9.636.552
2.627.047 29.950
12.233.649 Total
Jumlah Tercatat 26.423.828
24.446.281 Net Book Value
1 Januari 31 Desember
January 1, Penambahan
Pengurangan December 31,
2010 Additions
Deductions 2010
Rp 000 Rp 000
Rp 000 Rp 000
Biaya Perolehan Cost
Tanah 13.309.600
- -
13.309.600 Land
Bangunan 10.158.757
- -
10.158.757 Buildings
Kendaraan bermotor 2.145.658
1.555.655 987.243
2.714.070 Vehicles
Inventaris kantor 9.418.700
459.253 -
9.877.953 Office equipment
Jumlah 35.032.715
2.014.908 987.243
36.060.380 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan 2.027.457
384.891 -
2.412.348 Buildings
Kendaraan bermotor 1.180.934
745.949 841.195
1.085.688 Vehicles
Inventaris kantor 2.793.128
3.345.388 -
6.138.516 Office equipment
Jumlah 6.001.519
4.476.228 841.195
9.636.552 Total
Jumlah Tercatat 29.031.196
26.423.828 Net Book Value
Pengurangan aset tetap merupakan penjualan dan penghapusan aset tetap dengan rincian
sebagai berikut: Deductions of premises and equipment represent
the sale and write-off of premises and equipment with details as follows:
2012 2011
2010 Rp000
Rp000 Rp000
Harga jual 750
7.250 496.000
Selling price Jumlah tercatat
- -
146.048 Net book value
Keuntungan penjualan dan Gain on sale and w rite-off of
penghapusan aset tetap 750
7.250 349.952
premises and equipment
221
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
Bank memiliki beberapa bidang tanah dengan hak legal berupa Hak Guna Bangunan yang berjangka
waktu 18 tahun sampai dengan 25 tahun yang akan jatuh tempo sampai dengan tahun 2029.
Manajemen berpendapat tidak terdapat masalah dengan perpanjangan hak atas tanah, karena
seluruh tanah diperoleh secara sah dan didukung dengan bukti pemilikan yang memadai.
The Bank owns several pieces of land with Building Use Rights HGB for 18 until 25 years
expiring up to 2029. Management believes that there will be no difficulty in the extension of the
land rights since all the land were acquired legally and supported by sufficient evidence of
ownership.
Pada tanggal 30 Juni 2013, 31 Desember 2012, 2011
dan 2010
serta 1
Januari 2010
31 Desember 2019, nilai wajar dari aset tetap masing-masing diperkirakan Rp 31.606.869 ribu,
Rp 30.948.171 ribu, Rp 28.948.929 ribu, Rp 28.640.263 ribu dan Rp 30.451.514 ribu.
As of June 30, 2013, December 31, 2012, 2011 and
2010 and
January 1,
2010 December 31, 2009, the fair value of premises
and equipments
amounted estimated
to Rp
31,606,869 thousand,
Rp 30,948,171
thousand, Rp
28,948,929 thousand,
Rp 28,640,263 thousand and Rp 30,451,514 thousand, respectively.
Manajemen berpendapat bahwa nilai tercatat semua aset tetap masih lebih rendah daripada
nilai yang dapat dipulihkan. Oleh karena itu, tidak diperlukan penurunan nilai aset tetap.
Management believes that the net book value of premises and equipment is lower than the
recoverable amount, as such there was no impairment in value of premises and equipment.
Pada tanggal 30 Juni 2013, 31 Desember 2012, 2011 dan 2010 serta 1 Januari 201031 Desember
2009, tidak terdapat komitmen kontraktual dalam perolehan aset tetap.
As of June 30, 2013, December 31, 2012, 2011 and 2010 and January 1, 2010December 31,
2009, there is no contractual commitment in acquisition of premises and equipment.
Aset tetap, kecuali tanah, telah diasuransikan kepada P.T. Asuransi Multi Artha Guna Tbk dan
P.T. Panin Insurance
Tbk, pihak
berelasi, terhadap risiko kebakaran, kecurian dan risiko
lainnya dengan jumlah pertanggungan sebesar Rp 19.334.836 ribu, Rp 18.980.827 ribu,
Rp 18.665.954 ribu, Rp 22.833.048 ribu dan Rp 21.829.048 ribu masing-masing pada tanggal
30 Juni 2013, 31 Desember 2012, 2011 dan 2010 dan 1 Januari 201031 Desember 2009.
Manajemen
berpendapat, bahwa
nilai pertanggungan tersebut cukup untuk menutupi
kemungkinan kerugian
atas aset
yang dipertanggungkan.
Premises and equipment, except for land, are insured with P.T. Asuransi Multi Artha Guna Tbk
and P.T. Panin Insurance Tbk, related parties, against fire, theft and other possible risks for
Rp
19,334,836 thousand,
Rp 18,980,827
thousand, Rp
18,665,954 thousand,
Rp 22,833,048 thousand and Rp 21,829,048 thousand, respectively as of
June 30, 2013, December 31, 2012, 2011 and 2010 and
January 1,
2010December 31,
2009. Management
believes that
the insurance
coverage is adequate to cover possible assets losses on the assets insured.
13. ASET LAIN-LAIN 13. OTHER ASSETS
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 Biaya yang ditangguhkan
3.548.137 3.134.349
1.095.800 -
- Deferred cost
Pendapatan yang masih akan diterima
3.160.008 3.359.178
5.318.694 2.337.832
2.606.941 Income receivables
Advances for establishing Uang muka pendirian cabang
2.955.937 384.439
2.001.285 -
19.874 new branches
Uang muka pihak ketiga 1.102.982
152.264 -
- -
Third party advance Setoran jaminan
785.799 750.799
463.719 461.713
409.197 Security deposits
Persediaan hadiah dan barang cetakan
507.882 392.227
371.413 299.343
155.958 Gifts and printed items
Lainnya 217.608
1.809 7.039
198.394 40.503
Others Jumlah
12.278.353 8.175.065
9.257.950 3.297.282
3.232.473 Total
Disajikan kembali Catatan 39 As restated Note 39
31 DesemberDecember 31,
222
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
Biaya yang ditangguhkan Merupakan biaya-biaya yang telah dikeluarkan
oleh Bank untuk melakukan renovasi atas bangunan yang disewa dan diamortisasi dengan
metode garis lurus sepanjang masa sewanya. Deferred cost
Represents cost incurred by the Bank for the renovation of the buildings leased and amortized
by the straight-line method during the lease period.
Pendapatan yang masih akan diterima Merupakan pendapatan bagi hasil yang masih
akan diterima atas penempatan pada Bank Indonesia dan bank lain, investasi pada sukuk dan
pembiayaan. Income receivables
Represent revenue sharing on placements with Bank Indonesia and other banks, investments in
sukuk and financing.
Uang muka pendirian cabang Merupakan biaya-biaya yang telah dikeluarkan
oleh Bank untuk pendirian cabang dan akan diselesaikan ketika cabang tersebut siap untuk
melakukan kegiatan operasionalnya. Advances for establishing new branches
Represents costs incurred by the Bank for the establishment of new branches and it will be
settled when the branches are ready to conduct their operations.
Setoran jaminan Merupakan setoran jaminan sewa atas ruangan
yang digunakan sebagai kantor pusat operasional. Security deposits
Represents security deposit on office lease that is used as the headquarters.