PROVISON buku prospektus final pdsb jan 2014

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 26. BEBAN ADMINISTRASI 26. ADMINISTRATIVE EXPENSES 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun Six months Six months One y ear One y ear One y ear Rp000 Rp000 Rp000 Rp000 Rp000 Sewa 2.535.381 1.473.454 3.383.953 2.271.754 2.155.573 Rental Peny usutan dan amortisasi 1.379.460 1.374.585 2.545.673 2.627.047 4.476.228 Depreciation and amortization Premi program penjaminan Deposit guarantee premium simpanan Catatan 33 1.209.301 298.848 1.806.369 874.989 98.815 program Note 33 Agen outsourcing 802.848 682.936 1.434.296 968.740 683.188 Outsourced Transportasi dan akomodasi Transportation and perjalanan dinas 553.563 321.047 791.231 546.802 305.631 accomodation Pemeliharaan dan perbaikan 465.199 1.146.396 2.489.300 2.104.848 1.972.289 Repairs and maintenance Komunikasi 390.696 400.944 992.870 755.040 584.363 Communication Iklan 349.910 50.781 330.796 254.889 184.859 Adv ertising Peralatan dan kebutuhan kantor 338.103 207.140 424.134 379.400 207.784 Of f ice supplies and stationaries Honorarium 147.622 240.400 252.783 291.709 197.426 Honorarium Lainny a 1.153.541 1.305.872 1.642.215 2.314.249 1.233.441 Others Jumlah 9.325.624 7.502.403 16.093.620 13.389.467 12.099.597 Total 27. BEBAN KEPEGAWAIAN 27. PERSONNEL EXPENSES 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun Six months Six months One y ear One y ear One y ear Rp000 Rp000 Rp000 Rp000 Rp000 Gaji dan tunjangan 15.228.108 8.067.747 19.379.906 13.873.675 7.598.316 Salaries and benef its Pendidikan dan pelatihan 791.135 419.213 480.999 711.886 433.220 Training and education Lainny a 218.485 170.368 45.923 370.611 358.655 Others Jumlah 16.237.728 8.657.328 19.906.828 14.956.172 8.390.191 Total Kompensasi kepada pengurus Bank yang diakui pada laporan laba rugi komprehensif adalah sebagai berikut: Compensation to the Bank’s management that recognized in the statement of comprehensive income are as follows: 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun Six months Six months One y ear One y ear One y ear Rp000 Rp000 Rp000 Rp000 Rp000 Gaji dan tunjangan 6.308.078 4.178.906 10.091.478 8.508.171 4.543.065 Salaries and benef its Bonus 82.995 - 261.252 46.272 - Bonuses Beban manf aat kary awan 518.071 248.662 906.905 469.944 122.214 Post-employ ment benef its Jumlah 6.909.144 4.427.568 11.259.635 9.024.387 4.665.279 Total 236 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 28. PAJAK PENGHASILAN 28. INCOME TAX Manfaat beban pajak Bank terdiri dari: Tax expense benefit consists of the following: 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun Six months Six months One y ear One y ear One y ear Rp000 Rp000 Rp000 Rp000 Rp000 Pajak kini 6.031.377 4.896.153 11.949.904 221.963 - Current tax Pajak tangguhan 250.554 38.271 523.281 3.510.803 3.282.459 Def erred tax Jumlah 5.780.823 4.934.424 12.473.185 3.732.766 3.282.459 Total Disajikan kembali Catatan 39As restated Note 39 Pajak Kini Rekonsiliasi antara laba rugi sebelum pajak menurut laporan laba rugi komprehensif dengan laba kena pajak rugi fiskal adalah sebagai berikut: Current Tax Reconciliation between profit loss before taxes according to the statement of comprehensive income with taxable income fiscal losses are as follows: 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun Six months Six months One y ear One y ear One y ear Rp000 Rp000 Rp000 Rp000 Rp000 Laba rugi sebelum pajak Income loss bef ore tax per menurut laporan laba statements of comprehensiv e rugi komprehensif 22.711.371 19.672.434 49.571.981 14.632.309 10.188.583 income Perbedaan temporer: Temporary dif f erences: Peny isihan pemulihan cadangan Prov ision rev ersal of prov ision kerugian penurunan nilai selain of allowance f or impairment losses pembiay aan: other than f inancing: Piutang Murabahah 113.305 196.904 3.086.514 2.788.520 380.715 Murabahah receiv ables Giro pada bank lain 488 1.180 11 - - Demand deposits with other banks Penempatan pada bank lain 250.000 500.000 250.000 100.000 50.000 Placements with other banks Inv estasi pada sukuk 1 - 1 26 25 Inv estments in sukuk Beban imbalan pasca kerja 1.570.158 607.229 1.253.717 1.144.543 441.839 Post-employ ment benef it costs Peny usutan aset tetap 204.148 62.224 10.333 1.926 322.334 Depreciation of premises and equipment Jumlah 1.002.216 153.079 2.093.120 1.745.929 211.185 Total Beban manf aat y ang tidak dapat Non deductible expenses non taxable diperhitungkan menurut f iskal: income: Representasi, sumbangan Representation, donations and dan denda 11.541 55.280 113.499 45.521 50.594 penalties Lainny a 400.382 9.978 207.257 253.231 92.057 Others Jumlah 411.923 65.258 320.756 298.752 142.651 Total Laba kena pajak rugi f iskal Bank sebelum kompensasi Taxable income f iscal losses Bank bef ore kerugian f iskal 24.125.510 19.584.613 47.799.617 13.185.132 10.257.117 f iscal loss carry f orward Kompensasi kerugian f iskal tahun sebelumny a - - - 12.297.280 4.209.585 Compensation of prior y ear f iscal loss Rugi f iskal y ang tidak dapat dimanf aatkan - - - - 2.169.422 Fiscal loss that can not be utilized Laba Kena Pajak Rugi Fiskal 24.125.510 19.584.613 47.799.617 887.852 12.297.280 Taxable Income Accumulated Fiscal Loss Disajikan kembali Catatan 39As restated Note 39 Perhitungan beban dan utang pajak kini adalah sebagai berikut: The computations of current tax expense and current tax payable are as follows: 30 JuniJune 30, 2013 2012 2011 Rp000 Rp000 Rp000 Beban pajak kini 6.031.378 11.949.904 221.963 Current tax expense Dikurangi pajak dibayar di muka: Less prepaid income tax: Pasal 25 2.830.400 3.735.603 - Article 25 Utang pajak kini Catatan 16 3.200.978 8.214.301 221.963 Current tax payable Note 16 31 DesemberDecember 31, Disajikan kembali Catatan 39 As restated Note 39 237