PEMBIAYAAN MUSYARAKAH MUSYARAKAH FINANCING

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 pembiayaan Musyarakah: Below are other major informations on Musyarakah financing: a. Seluruh pembiayaan Musyarakah dilakukan dalam mata uang Rupiah. a. All Musyarakah financing are made in Indonesian Rupiah. b. Rata-rata bagi hasil per tahun pembiayaan Musyarakah masing-masing sebesar 11,27, 11,40, 12,22 dan 12,45 untuk tahun 2013, 2012, 2011 dan 2010. b. The average revenue sharing per annum of Musyarakah are 11.27, 11.40, 12.22 and 12.45 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. e. Rasio piutang bermasalah neto dan bruto masing-masing sebesar 0,67 pada tanggal 30 Juni 2013. 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. e. The ratio net and gross of Non Performing Financing NPF is 0.67 as of June 30, 2013. Mutasi cadangan kerugian penurunan nilai pembiayaan Musyarakah adalah sebagai berikut: The changes in allowance for impairment losses on Musyarakah financing are as follows: 30 JuniJune 30, 2013 2012 2011 2010 Rp000 Rp000 Rp000 Rp000 Saldo aw al 2.287.481 491.545 818.631 - Beginning balance Penyisihan pemulihan 1.085.450 1.795.936 327.086 818.631 Provision reversal of provision Saldo akhir 3.372.931 2.287.481 491.545 818.631 Ending balance 31 DesemberDecember 31, Manajemen berpendapat bahwa cadangan kerugian penurunan nilai pembiayaan Musyarakah adalah cukup untuk menutup kerugian yang mungkin timbul akibat tidak tertagihnya pembiayaan. Management believes that the allowances for impairment losses on Musyarakah financing are adequate to cover the losses which might arise from uncollectible financing provided. 219 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 12. ASET TETAP 12. PREMISES AND EQUIPMENT 1 JanuariJanuary 1, Penambahan Pengurangan 30 JuniJune, 30 2013 Additions Deductions 2013 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 Perbaikan sarana dan prasarana - 149.874 - 149.874 Household Improvement Kendaraan bermotor 3.056.020 460.951 - 3.516.971 Vehicles Inventaris kantor 12.938.715 487.711 - 13.426.426 Office equipment Jumlah 39.463.092 1.098.536 - 40.561.628 Total Akumulasi penyusutan Accumulated depreciation Bangunan 3.345.668 233.330 - 3.578.998 Buildings Perbaikan sarana dan prasarana - 18.734 - 18.734 Household Improvement Kendaraan bermotor 1.871.804 193.003 - 2.064.807 Vehicles Inventaris kantor 9.484.679 804.214 - 10.288.893 Office equipment Jumlah 14.702.151 1.249.281 - 15.951.432 Total Jumlah Tercatat 24.760.941 24.610.196 Net Book Value 1 Januari 31 Desember January 1, Penambahan Pengurangan December 31, 2012 Additions Deductions 2012 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 2.720.420 341.450 5.850 3.056.020 Vehicles Inventaris kantor 10.491.153 2.447.562 - 12.938.715 Office equipment Jumlah 36.679.930 2.789.012 5.850 39.463.092 Total Akumulasi penyusutan Accumulated depreciation Bangunan 2.879.008 466.660 - 3.345.668 Buildings Kendaraan bermotor 1.480.402 397.252 5.850 1.871.804 Vehicles Inventaris kantor 7.874.239 1.610.440 - 9.484.679 Office equipment Jumlah 12.233.649 2.474.352 5.850 14.702.151 Total Jumlah Tercatat 24.446.281 24.760.941 Net Book Value 220 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