PT BANK MANDIRI PERSERO TBK. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
December 31, 2004 and 2003, and April 30, 2003 Expressed in millions of Rupiah, unless otherwise stated
146
50. SEGMENT INFORMATION continued
Secondary Segment Information for the four-month period ended April 30, 2003
Indonesia Domestic
Asia Europe
Others Elimination
Consolidated Operating income
10,661,690 75,655
26,091 245,292
- 11,008,728
Inter-segment operating Income 45,751
- -
- 45,751
- Operating income including
inter-segment operating income 10,707,441
75,655 26,091
245,292 45,751
11,008,728 Operating expenses
8,910,832 64,592
20,955 197,402
- 9,193,781
Inter-segment operating expenses 15,839
- -
- 15,839
- Operating expenses including
inter-segment operating expenses
8,926,671 64,592
20,955 197,402
15,839 9,193,781
Profit from operations 1,780,770
11,063 5,136
47,890 29,912
1,814,947 Net profit
1,320,233 14,169
5,135 47,890
29,912 1,357,515
Total assets 238,452,542
4,776,480 1,269,289
19,544,096 2,756,498
261,285,909 Total assets as a percentage of
total consolidated assets prior to elimination
90.31 1.81
0.48 7.40
51. CAPITAL ADEQUACY RATIO
The Capital Adequacy Ratio CAR is the ratio of the Bank’s capital over its Risk-Weighted Assets RWA. Under Bank Indonesia regulations, total capital includes core Tier I capital and
supplementary Tier II capital less investments in subsidiaries. The CAR of Bank Mandiri Bank Mandiri only as of December 31, 2004 and 2003, and April 30, 2003 was 25.28, 27.72 and
27.05, respectively, and calculated as follows:
December 31, December 31,
April 30, 2004
2003 2003
Capital: Tier I
20,214,560 17,859,230
15,942,685 Tier II
9,189,588 9,342,931
6,964,107 Less:
Investments in subsidiaries 1,867,664
1,738,445 1,704,746
Total capital 27,536,483
25,463,716 21,202,046
Total Risk-Weighted Assets 108,934,763
91,855,132 78,375,774
CAR 25.28
27.72 27.05
Minimum CAR 8
8 8
Excludes the impact of deferred tax assets of Rp673,141, Rp585,071 and RpNil as of December 31, 2004 and 2003, and April 30, 2003, and unrealized losses on available-for-sale securities and Government Recapitalization Bonds of Rp404,001 and
Rp1,861,316 as of December 31, 2004 and 2003, and unrealized gains on available-for-sale securities and Government Recapitalization Bonds of Rp1,299,210 as of April 30, 2003.
PT BANK MANDIRI PERSERO TBK. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
December 31, 2004 and 2003, and April 30, 2003 Expressed in millions of Rupiah, unless otherwise stated
147
51. CAPITAL ADEQUACY RATIO continued
In accordance with BI regulations, the Bank has considered market risk in preparing its Capital Adequacy Ratio CAR calculation. The minimum capital adequacy required which has considered
market risk as of December 31, 2004 was Rp412,874 unaudited, therefore the CAR which has considered market risk and credit risk is 24.48 unaudited.
52. NET OPEN POSITION
The Net Open Position NOP ratio of Bank Mandiri Bank Mandiri only was 3.32, 2.85 and 2.67 as of December 31, 2004 and 2003, and April 30, 2003, respectively. Based on Bank
Indonesia’s Decision Letter No. 513PBI2003 dated July 17, 2003, which has been amended by Bank Indonesia’s Decision Letter No. 620PBI2004 effective August 2, 2004, banks are required to
maintain a net open position of a maximum of 20 of the sum of Core Capital Tier I and Supplementary Capital Tier II in the middle and end of business day. In accordance with Bank
Indonesia guidelines, the aggregate net open position ratio is the sum of the absolute values of the net difference between the net assets and liabilities denominated in each foreign currency and the
net difference of the receivables and payables of both commitments and contingencies recorded in the administrative accounts denominated in each currency, which are stated in Rupiah. The Net
Open Position for balance sheets is the sum of the absolute values of the net difference between the net assets and liabilities in the balance sheets denominated in each currency which are stated in
Rupiah.
The NOP by currency of Bank Mandiri Bank Mandiri only as of December 31, 2004 was as follows:
Currency Assets
Liabilities Absolute Open Position
ON-BALANCE SHEET United States Dollar
45,304,043 45,270,883
33,160 Singapore Dollar
1,644,486 1,531,252
113,234 Euro
351,764 592,691
240,927 Japanese Yen
260,764 253,688
7,076 Hong Kong Dollar
207,031 103,945
103,086 British Pound Sterling
32,569 37,136
4,567 Australian Dollar
44,520 14,877
29,643 Others
22,959 45,242
22,283 Total
553,976 OFF-BALANCE SHEET
United States Dollar 5,423,879
4,823,758 600,121
Euro 319,089
- 319,089
British Pound Sterling 118,822
100,913 17,909
Singapore Dollar 16,320
99,572 83,252
Japanese Yen 1,411
5,400 3,989
Total 1,024,360
Total Absolute Open Position 912,869
Total Tier I and II Capital less investments in subsidiaries Note 51
27,531,325 NOP Ratio On-Balance Sheet
2.01
NOP Ratio Off-Balance Sheet 3.72
NOP ratio 3.32
include hedge bonds of Rp2,822,552 Note 7.