PENYAJIAN KEMBALI LAPORAN KEUANGAN RESTATEMENT OF FINANCIAL STATEMENTS
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
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Sebelum Setelah
penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali
penyajian kembali Before
After Before
After Before
After Before
After restatement
restatement restatement
restatement restatement
restatement restatement
restatement Statements of Financial Position
Rp 000 Rp 000
Rp 000 Rp 000
Rp 000 Rp 000
Rp 000 Rp 000
Aset Assets
Giro pada Bank lain 55.702
55.702 178.404
178.404 161.914
161.914 581.822
581.822 Demand deposit w ith Other Banks
Cadangan kerugian penurunan nilai 557
11 1.784
- 1.619
- 5.818
- Allow ance for impairment losses
Jumlah 55.145
55.691 176.620
178.404 160.295
161.914 576.004
581.822 Total
Piutang Murabahah 771.938.168
770.966.483 382.311.030
384.487.395 41.146.566
41.104.611 1.614.638
1.614.638 Murabahah Receivebles
Cadangan kerugian penurunan nilai 7.211.151
939.256 4.149.040
963.659 413.386
16.525 16.146
- Allow ance for impairment losses
Jumlah 764.727.017
770.027.227 378.161.990
383.523.736 40.733.180
41.088.086 1.598.492
1.614.638 Total
Aset pajak tangguhan 2.320.797
773.770 2.072.718
1.297.051 4.875.899
4.807.855 1.525.395
1.525.395 Deferred tax assets
Aset lain-lain Other assets
Pendapatan yang masih harus diterima 3.359.178
3.359.178 8.104.114
5.318.694 2.337.832
2.337.832 2.606.941
2.606.941 Income receivebles
Uang muka pihak ketiga -
152.264 -
- -
- -
- Third party advance
Jumlah Aset 2.136.576.111
2.140.482.104 1.016.878.719
1.018.681.122 458.713.370
459.001.850 161.649.438
161.671.402 Total Assets
Liabilitas, Dana Syirkah Temporer Liabilities, Temporary Syirkah
dan Ekuitas Funds and Equity
Liabilitas Liabilities
Utang pajak 9.762.281
9.671.623 1.210.827
1.058.563 407.013
407.013 19.114
19.114 Taxes payable
Jumlah Liabilitas 209.333.419
209.242.761 28.436.616
28.284.352 28.436.616
20.302.211 20.302.211
6.843.908 Total Liabilities
Ekuitas Equity
Saldo laba 35.408.162
39.404.813 351.350
2.306.017 8.882.006
8.593.526 1.709.366
1.687.402 Retained earnings
Jumlah Ekuitas 487.666.331
491.662.982 452.609.519
454.564.186 143.379.413
143.667.893 150.552.053
150.574.017 Total Equity
Jumlah Liabilitas, Dana Syirkah Total Liabilities, Temporary Syirkah
Temporer dan Ekuitas 2.136.576.111
2.140.482.104 1.016.878.719
10.186.681.122 458.713.370
459.001.850 161.649.438
161.671.402 Funds and Equity
1 Januari 2010 31 Desemebr 2009 January 1, 2010December 31, 2009
Laporan Posisi Keuangan 2012
2011 2010
31 DesemberDecember 31,
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penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali penyajian kembali
penyajian kembali Before
After Before
After Before
After Before
After restatement
restatement restatement
restatement restatement
restatement restatement
restatement Rp 000
Rp 000 Rp 000
Rp 000 Rp 000
Rp 000 Rp 000
Rp 000 Pendapatan Pengelolaan Dana oleh Bank
Revenue Receipts from Fund Management sebagai Mudharib
145.728.869 146.346.178
55.125.328 55.327.108
70.227.736 70.321.599
21.368.741 21.372.008
as Mudharib Pendapatan Usaha Lainnya
Other Operating Revenues Administrasi
6.417.023 5.437.084
2.650.836 1.814.267
4.372.001 3.711.038
1.507.464 1.462.242
Administrative Beban Kerugian Penurunan Nilai
7.785.284 4.700.008
1.488.308 1.292.584
4.913.295 2.124.610
2.279.802 1.903.286
Provision for Impairment Losses Manfaat beban Pajak
11.792.523 12.473.185
5.044.190 4.934.424
3.177.368 3.732.766
3.350.504 3.282.459
Tax benefit expense Laba rugi bersih dan jumlah
Net income loss and total laba rugi komprehensif
35.056.812 37.098.796
15.067.309 14.738.010
9.233.356 10.899.543
7.172.640 6.906.124
comprehensive income loss Compre
2010 Satu tahunOne year Laporan Laba Rugi Komprehensif
Satu tahunOne year Enam bulanSix months
2011 Satu tahunOne year 2012
40. OPINI DEWAN PENGAWAS SYARIAH 40. OPINION OF THE SHARIA SUPERVISORY
BOARD
Dalam rangka perwujudan pelaksanaan Good Corporate
Governance, Dewan
Pengawas Syariah dan manajemen Bank selalu melakukan
kerjasama dan koordinasi dalam menjaga dan memastikan penerapan Prinsip Syariah pada
berbagai aktivitas operasional dan transaksi perbankan yang meliputi kegiatan penghimpunan
dana, penyaluran dana serta pelayanan jasa Bank.
In the framework of the implementation of good corporate governance, the Bank management is
always in cooperation and coordination with the Sharia Supervisory Board in maintaining and
ensuring the implementation of Sharia in various operational activities and banking transactions,
including fund raising activities, disbursement of funds and bank services.
263
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
Sebagai bagian dari pertumbuhan Bank, Dewan Pengawas Syariah menjalankan peran sesuai
dengan tugas dan kewenangan yang telah ditetapkan yaitu melakukan pengawasan secara
aktif terhadap seluruh aspek kegiatan Bank dan memastikan bahwa seluruh produk, kegiatan dan
pelayanan Bank telah memenuhi Prinsip Syariah. Berdasarkan hasil pengawasan yang telah
dilakukan, seluruh produk maupun aktivitas Bank telah memenuhi ketentuan sebagaimana yang
terdapat dalam fatwa-fatwa Dewan Syariah Nasional – Majelis Ulama Indonesia DSN-MUI.
As part of the growth of the Bank, the Sharia Supervisory Board in accordance with the
designated authority, roles and duties is actively monitoring all aspects of the Banks activities and
ensure that all products, activities and services are in compliance with Sharia principles. Based
on the results of monitoring that has been done, all of the Bank’s products and activities are in
compliance with the provisions as contained in the fatwas of the National Sharia Council -
Council of Ulama Indonesia DSN-MUI.
Selain melakukan pengawasan aktif, seiring dengan
pertumbuhan Bank
yang semakin
meningkat, Dewan Pengawas Syariah juga mendorong
Bank untuk
dapat berinovasi
menciptakan produk dan layanan syariah yang memuaskan dan mencakup segala golongan
masyarakat dengan tetap memperhatikan fatwa dan ketentuan lainnya serta kemaslahatan umat.
In addition to active supervision, along with the ever-increasing growth of the Bank, the Sharia
Supervisory Board also encourages the Bank to be able to innovate and create sharia products
and services that are satisfactorily covers all segments of society with regard to the fatwa and
other provisions as well as the benefit of the people.
Kerjasama dan koordinasi yang telah terjalin dengan sangat baik dan intens antara Dewan
Pengawas Syariah dan manajemen Bank, akan dapat menciptakan pertumbuhan Bank yang sehat
dan prudent serta dapat memberikan kontribusi yang
baik terhadap
pertumbuhan industri
perbankan syariah di tanah air dengan menjadi bank Syariah kepercayaan masyarakat.
The established coorperation and coordination between the Sharia Supervisory Board and the
Bank’s management are very good and intense that will support the healthy growth of the Bank
and prudent. It will also provide positive contribution to the growth of Islamic banking
industry in the country by becoming the public trusted Islamic banking.