PT ASURANSI JASA INDONESIA PT ASURANSI JASA INDONESIA
PERSERO DAN ENTITAS ANAK PERSERO AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Lanjutan Continued
Untuk Tahun-Tahun yang Berakhir For the Years Ended
pada 31 Desember 2014 dan 2013 December 31, 2014 and 2013
Dalam Ribuan Rupiah In Thousands Rupiah
DraftMarch 21, 2015 91
parafsign:
35. Pengungkapan Tambahan Laporan 35. Supplementary Disclosures on Consolidated
Arus Kas Konsolidasian Statements of Cash Flows
Aktivitas investasi dan pendanaan yang tidak mempengaruhi kas dan setara kas, sebagai berikut:
The following are the noncash investing and financing activities of the Group, as follows:
2014 2013
Rp Rp
Kenaikan aset tetap melalui utang Increase in property and equipment
Catatan 11 13,333,888
5,939,677 through payables Note 11
Kenaikan investasi karena selisih kurs Increase Exchange Difference due to
penjabaran laporan keuangan 69,558,588
--
Financial Statement Translation 36. Informasi Penting Lainnya
36. Other Significant Information a. Analisis Kekayaan dan Perhitungan Batas Tingkat
Solvabilitas Perusahaan a. Asset Analysis and Calculation of the Companys
Solvency Margin
Berdasarkan Keputusan Menteri Keuangan Republik Indonesia No. 424KMK.062003 tanggal 30 September 2003.
Perusahaan setiap saat wajib memenuhi tingkat solvabilitas minimum sebesar 120 yang dihitung menggunakan
pendekatan Risk Based Capital RBC dari deviasi dalam pengelolaan kekayaan dan liabilitas. Tingkat solvabilitas
dihitung dengan mengurangi seluruh liabilitas kecuali pinjaman subordinasi dari kekayaan yang diperkenankan.
Based on Deed No. 424KMK.062003 dated September 30, 2003 of the Ministry of Finance of the Republic of Indonesia.
The Company has to meet at all times a solvency margin of at least 120 which is calculated using the Risk Based Capital
approach RBC that might arise from deviation of assets and liabilities management. Solvency margin is calculated by
deducting all liabilities except for subordinated loans from admitted assets.
Berdasarkan Peraturan Menteri Keuangan Republik Indonesia No. 53PMK.0102012 tanggal 3 April 2012. Perusahaan
setiap tahun wajib menetapkan target tingkat solvabilitas paling rendah 120 dari modal minimum berbasis risiko.
Modal minimum berbasis risiko merupakan jumlah dana yang dibutuhkan untuk mengantisipasi risiko keuangan yang
mungkin timbul sebagai akibat dari deviasi dalam pengelolaan aset dan liabilitas. Perhitungan tingkat solvabilitas tersebut
mulai berlaku 1 Januari 2013. Based on Regulation No. 53PMK.0102012 dated April 3,
2012 of the Ministry of Finance of the Republic of Indonesia. The Company has to decide at all years a solvency margin
target of at least 120 from risk base minimum capital. Risk base minimum capital is the amount of funds needed to
anticipate financial risks which may arise as a result of the deviation in the management of assets and liabilities.
Calculation of the solvency rate applied is as of January 1, 2013.
Pada tanggal 31 Desember 2014 dan 2013, rasio pencapaian solvabilitas yang dihitung sesuai dengan Peraturan Menteri
Keuangan Republik Indonesia No. 53PMK.0102012 dan Peraturan Bapepam dan Lembaga Keuangan No. PER-
02BL2009 adalah masing-masing sebesar 159,76 dan 163,23.
As of December 31, 2014 and 2013, solvency margin ratio which was calculated based on Regulation No. 53PMK.010
2012 of the Minister of Finance of the Republic of Indonesia and the Bapepam-LK regulation No. PER-02BL2009 was
159.76 and 163.23, respectively.
Perhitungan analisis kekayaan dan batas tingkat solvabilitas Perusahaan adalah sebagai berikut:
The computations of minimum solvency margin limit and analysis of admitted assets are as follows:
Analisis Kekayaan Diperkenankan - Induk Perusahaan Analysis of Admitted Assets - Parent Company
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PT ASURANSI JASA INDONESIA PT ASURANSI JASA INDONESIA
PERSERO DAN ENTITAS ANAK PERSERO AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Lanjutan Continued
Untuk Tahun-Tahun yang Berakhir For the Years Ended
pada 31 Desember 2014 dan 2013 December 31, 2014 and 2013
Dalam Ribuan Rupiah In Thousands Rupiah
DraftMarch 21, 2015 92
parafsign:
Kekayaan Kekayaan
Kekayaan belum
tidak Kekayaan
dibukukan dibukukan
diperkenankan diperkenankan
Recorded Non-ledger
Non-admitted Admitted
assets assets
assets assets
Investasi Investments
Deposito berjangka 696,798,140
-- --
696,798,140 Time deposits
Efek utang 400,798,490
-- --
400,798,490 Debt securities
Unit penyertaan reksadana 41,512,560
-- --
41,512,560 Mutual funds
Saham 22,620,280
-- --
22,620,280 Equity securities
Investasi saham pada --
-- Investment In shares of
entitas anak 528,114,530
184,130,130 343,984,400
stock of a subsidiary Investasi lain
75,000 75,000
-- --
Other Investment Jumlah investasi
1,689,919,000 75,000
184,130,130 1,505,713,870
Total investments Kas dan satara kas
665,665,110 --
-- 665,665,110
Cash and cash equivalents Piutang premi
1,825,174,940 --
119,251,280 1,705,923,660
Premiums receivable Piutang reasuransi
652,189,580 --
157,295,500 494,894,080
Reinsurance receivables Aset reasuransi
5,770,347,490 --
283,886,960 6,054,234,450
Reinsurance asset Piutang lain-lain
6,700,990 --
-- 6,700,990
Other accounts receivable Property and equipment
Aset tetap setelah dikurangi net of accumulated
akumulasi penyusutan 213,441,383
140,494,560 55,510,943
298,425,000 depreciation
Aset lain-lain 138,665,890
138,665,890 --
-- Other assets
Jumlah Kekayaan
10,962,104,383 1,753,670
374,461,927 10,731,557,160
Total Assets
2014
Kekayaan Kekayaan
Kekayaan belum
tidak Kekayaan
dibukukan dibukukan
diperkenankan diperkenankan
Recorded Non-ledger
Non-admitted Admitted
assets assets
assets assets
Investasi Investments
Deposito berjangka 999,154,830
-- --
999,154,830 Time deposits
Efek utang 439,222,220
-- --
439,222,220 Debt securities
Unit penyertaan reksadana 68,677,020
-- --
68,677,020 Mutual funds
Saham 49,556,540
-- --
49,556,540 Equity securities
Investasi saham pada Investment In shares of
entitas anak 233,600,760
54,579,620 179,021,140
stock of a subsidiary Investasi lain
75,000 75,000
-- --
Other Investment Jumlah investasi
1,790,286,370 75,000
54,579,620 1,735,631,750
Total investments Kas dan satara kas
311,763,000 --
-- 311,763,000
Cash and cash equivalents Piutang premi
1,321,997,000 --
145,358,000 1,176,639,000
Premiums receivable Piutang reasuransi
514,850,760 --
201,835,840 313,014,920
Reinsurance receivables Aset reasuransi
3,484,659,800 --
355,974,360 3,840,634,160
Reinsurance asset Piutang lain-lain
5,760,060 --
-- 5,760,060
Other accounts receivable Property and equipment
Aset tetap setelah dikurangi net of accumulated
akumulasi penyusutan 168,782,480
185,153,460 108,459,940
245,476,000 depreciation
Aset lain-lain 165,634,246
165,634,246 --
-- Other assets
Jumlah Kekayaan
7,763,733,716 19,444,214
45,099,800 7,628,918,890
Total Assets
2013