PT BANK HIMPUNAN SAUDARA 1906 TBK CATATAN ATAS LAPORAN KEUANGAN
30 JUNI 2014, 31 DESEMBER 2013, 2012 DAN 2011 Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2014, 31 DECEMBER 2013, 2012 AND 2011
Expressed in million Rupiah, unless otherwise stated
Lampiran – 5100– Schedule 45. SEGMEN OPERASI lanjutan
45. OPERATING SEGMENTS continued Segmen geografis lanjutan
Geographical segment continued
2012
Jawa Barat Jakarta
Lainnya Eliminasi
Jumlah West Java
Jakarta Others
Elimination Total
Penghasilan bunga-bersih 362,156
13,894 56,370
- 432,420
Net interest income Pembentukan cadangan
Allowance for kerugian penurunan nilai
impairment losses on atas aset keuangan dan
financial and non- non keuangan
23,986 11,768
4,515 -
40,269 financial assets
Pendapatan operasional lainnya 294,077
110,986 49,610
403,870 50,803
Other operating income Beban tenaga kerja
100,841 13,802
16,046 -
130,689 Personnel expense
General and administrative
Beban umum dan administrasi 439,505
62,036 56,758
403,870 154,429
expenses Laba operasional bersih
91,901 37,274
28,661 -
157,836 Net operating income
Pendapatan dan beban Income and expenses
bukan operasional 87,748
72,564 17,754
- 2,570
from non operations Income before
Laba sebelum pajak penghasilan 4,153
109,838 46,415
- 160,406
income tax Beban pajak penghasilan
41,534 -
- -
41,534 Income tax expense
Laba bersih 37,381
109,838 46,415
- 118,872
Net income Jumlah aset
5,056,619 2,834,573
1,334,079 1,598,060
7,627,211 Total assets
Jumlah liabilitas 6,182,398
1,603,545 901,390
1,598,060 7,089,273
Total liabilities
2011
JawaBarat Jakarta
Lainnya Eliminasi
Jumlah West Java
Jakarta Others
Elimination Total
Penghasilan bunga bersih 247,190
50,230 22,819
- 320,239
Net interest income Pembentukan cadangan
Allowance for kerugian penurunan nilai
impairment losses on atas aset keuangan dan
financial and non- non keuangan
2,206 225
2,651 -
4,632 financial assets
Pendapatan operasional lainnya 207,525
64,460 29,330
269,087 32,228
Other operating income Beban tenaga kerja
74,904 12,548
6,866 -
94,318 Personnel expense
General and administrative
Beban umum dan administrasi 320,978
57,460 30,093
269,087 139,444
expenses Laba operasional bersih
61,039 44,457
17,841 -
123,337 Net operating income
Pendapatan dan beban Income and expenses
bukan operasional 55,357
34,526 19,301
- 1,530
from non operations Income before
Laba sebelum pajak penghasilan 5,682
78,983 37,142
- 121,807
income tax Beban pajak penghasilan
31,764 -
- -
31,764 Income tax expense
Laba bersih 26,082
78,983 37,142
- 90,043
Net income Jumlah aset
3,360,751 1,771,921
771,456 818,366
5,085,762 Total assets
Jumlah liabilitas 3,768,726
1,144,500 517,728
818,366 4,612,588
Total liabilities
PT BANK HIMPUNAN SAUDARA 1906 TBK CATATAN ATAS LAPORAN KEUANGAN
30 JUNI 2014, 31 DESEMBER 2013, 2012 DAN 2011 Dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2014, 31 DECEMBER 2013, 2012 AND 2011
Expressed in million Rupiah, unless otherwise stated
Lampiran – 5101– Schedule 46. MANAJEMEN RISIKO
46. RISK MANAGEMENT
Dalam menjalankan fungsinya sebagai lembaga intermediasi
keuangan, Bank
senantiasa dihadapkan pada berbagai risiko finansial maupun
risiko non-finansial. Perkembangan bisnis yang pesat pada lingkungan eksternal dan internal
perbankan juga menyebabkan risiko kegiatan usaha bank semakin kompleks sehingga Bank
harus mampu menerapkan manajemen risiko yang baik agar mampu beradaptasi dalam lingkungan
bisnis perbankan. Oleh karena itu, prinsip-prinsip manajemen risiko yang diterapkan akan sangat
mendukung Bank untuk dapat beroperasi secara lebih
berhati-hati. Prinsip-prinsip
manajemen risiko
tersebut pada
dasarnya telah
menjadi standar bagi dunia perbankan yang penerapannya
diarahkan oleh Bank Indonesia melalui Peraturan Bank Indonesia No. 58PBI2003 tanggal 19 Mei
2003 yang
diubah dengan
Peraturan Bank
Indonesia No. 1125PBI2009 tanggal 1 Juli 2009 tentang Penerapan Manajemen Risiko bagi Bank
Umum serta Surat Edaran Bank Indonesia No. 521DPNP tanggal 29 September 2003 perihal
Penerapan Manajemen Risiko bagi Bank Umum. In conducting its function as a financial intermediary
institution, the Bank always faces financial and non- financial risks. The rapid development in banking
business externally and internally have resulted in a more complex risk for banks which forces the Bank
to implement a proper risk management to adapt with the banking business. Therefore, the risk
management
principle implemented
will highly
support the Bank to operate in a prudent manner. The risk management principles have become a
standard for banking industry which implementation is regulated by Bank Indonesia through BI regulation
No. 58PBI2003 dated 19 May 2003 amended by BI regulation No. 1125PBI2009 dated 1 July 2009
concerning “Application of Risk Management for Commercial Bank” and BI Circular Letter No.
521DPNP dated 29 September 2003 concerning the
implementation of
“Risk Management
for Commercial Bank”.
Risiko kredit Credit risk
Risiko kredit merupakan potensi kerugian yang terjadi disebabkan oleh kegagalan debitur maupun
pihak lawan
counterparty dalam
memenuhi liabilitas
kontraktualnya kepada
Bank. Risiko
kredit dapat bersumber dari berbagai aktivitas fungsional bank terutama aktivitas perkreditan dan
aktivitas tresuri baik yang tercatat dalam banking book maupun trading book.
Credit risk represents a potential loss arising from the failure of a debtor or a counterparty to fulfil their
contractual obligation to the Bank. The credit risk could incur from several functional activities of the
Bank
particularly credit
and treasury
activities including those recorded in the banking book or
trading book.
Manajemen risiko
kredit diarahkan
untuk meningkatkan keseimbangan antara ekspansi kredit
yang sehat
dengan pengelolaan
kredit yang
berprinsip kehati-hatian prudent agar terhindar dari penurunan kualitas atau menjadi Non Performing
Loan “NPL”, serta mengoptimalkan penggunaan modal yang dialokasikan untuk risiko kredit. Oleh
karena
itu, Bank
menetapkan kebijakan
dan pedoman
tertulis yang
mencakup Kebijakan
Perkreditan Bank,
Kebijakan Pelaksanaan
Perkreditan, Kebijakan
Penyelesaian Kredit
Bermasalah, Kebijakan
Surat Berharga
dan Kebijakan Interbank Money Market
Credit risk management is mainly to improve the balance of credit expansion and the prudent credit
management that could mitigate the risk of the deterioration of loan quality or loans become non-
performing loan, and to optimise the use of capital allocated for the credit risk. Therefore, the Bank sets
a written policy and procedure which includes the Bank’s Credit Policy, Credit Implementation Policy,
Non
performing Loans
Settlement Policy,
Marketable Securities Policy and Interbank Money Market Policy.
