MANAJEMEN RISIKO ASURANSI Lanjutan

PT ASURANSI BINA DANA ARTA Tbk PT ASURANSI BINA DANA ARTA Tbk DAN ENTITAS ANAK AND ITS SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED FINANCIAL KONSOLIDASIAN Lanjutan STATEMENTS Continued Untuk tahun-tahun yang berakhir For the years ended 31 Desember 2015 dan 2014 December 31, 2015 and 2014 Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousands of Rupiah, unless otherwise stated

45. ASET DAN LIABILITAS KEUANGAN Lanjutan

45. FINANCIAL ASSETS AND LIABILITIES Continued

Liabilitas keuangan Financial liabilities Utang klaim Claim payables Utang reasuransi Reinsurance payables Utang komisi Commission payables Utang lain-lain Other payables 46. PENYAJIAN KEMBALI LAPORAN KEUANGAN 46. RESTATEMENT OF THE CONSOLIDATED KONSOLIDASIAN FINANCIAL STATEMENTS Laporan Posisi Keuangan Consolidated Statement of Konsolidasian Financial Position 31 Desember 2014 December 31, 2014 Aset Assets Aset pajak tangguhan Deferred tax assets Jumlah aset Total assets Liabilitas Liabilities Liabilitas imbalan pasca Post employment benefit kerja liabilities Jumlah liabilitas Total liabilities Ekuitas Equity Cadangan perubahan nilai Reserves for changes of fair wajar aset keuangan tersedia value of available-for-sale untuk dijual - setelah pajak financial assets - net tax Pengukuran kembali imbalan Remeasurement of post- pasca kerja employment benefits Saldo laba Retained earnings Jumlah ekuitas Total equity Seperti yang dinyatakan pada Catatan 2w, 21, dan 22, laporan posisi keuangan konsolidasian 31 Desember 2014 dan 1 Januari 2014 31 Desember 2013 dan laporan laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2013 telah disajikan kembali sehubungan dengan penerapan PSAK No. 1 revisi 2013, Penyajian laporan keuangan, PSAK No. 24 revisi 2013, Imbalan Kerja, dan PSAK No. 46 revisi 2014, Pajak penghasilan. As stated in Notes 2w, 21, and 22, the consolidated statements of financial position as at December 31, 2014 and January 1, 2014 December 31, 2013 and consolidated statement of profit or loss and other comprehensive income for the year ended December 31, 2014 had been restated in relation to the adoption of SFAS No. 1 revised 2013, Financial statement presentation, SFAS No. 24 revised 2013, Employee benefits, and SFAS No. 46 revised 2014, Income tax. 20.356.008 72.231.095 2014 5.803.736 23.789.577 5.242.493 Nilai tercatat 23.706.546 Nilai wajar Carrying value 23.789.577 Fair value 24.875.222 5.242.493 Fair value 22.281.774 Carrying value 2015 19.312.647 20.356.008 73.136.908 73.136.908 24.875.222 5.803.736 19.312.647 72.231.095 22.281.774 23.706.546 Dampak dari penyajian kembali terhadap laporan keuangan pada tanggal-tanggal 31 Desember 2014 dan 2013 dan untuk tahun yang berakhir pada 31 Desember 2014 adalah sebagai berikut: The effects of the restatements on the financial statements as at December 31, 2014 and 2013 and for the years ended December 31, 2014 are as follows: Nilai wajar Nilai tercatat 5.651.185 1.988.904 7.640.089 2.681.037.810 1.988.904 3.879.326 531.158.707 1.603 531.160.310 Dilaporkan Reklasifikasi- sebelumnya Penyajian kembali Setelah As previously Reclassification- 2.683.026.715 penyesuaian reported Restatement As adjusted 1.216.478.857 13.662.780 5.170.298 18.833.078 1.462.449.504 5.170.298 1.467.619.803 487.030.107 696.330 487.726.437 - 3.879.326 1.219.660.251 3.181.394 96