Pajak Penghasilan lanjutan Income Taxes continued
35. INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK BERELASI lanjutan
35. INFORMATION ABOUT TRANSACTIONS AND BALANCES
WITH RELATED PARTIES continued Transaksi dengan Pihak-pihak Berelasi lanjutan Transactions with Related Parties continued Transaksi-transaksi dengan pihak-pihak berelasi adalah sebagai berikut: The transactions with related parties are as follows: Tahun yang Berakhir pada Tanggal 31 Desember 2012 Year Ended December 31, 2012 Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 Six Months Ended June 30, 2012 Tahun yang Berakhir pada Tanggal 31 Desember 2011 Year Ended December 31, 2011 Laporan Laba Rugi Komprehensif Statement of Comprehensive Income Pendapatan bunga Catatan 27 8.898 4.585 4.034 Interest Revenues Note 27 Persentase dari jumlah pendapatan bunga 0,48 0,49 0,26 Percentage of total interest revenues Beban bunga Catatan 28 91.981 61.403 30.587 Interest Expenses Note 28 Persentase dari jumlah beban bunga 19,66 10,86 3,18 Percentage from total interest expenses a. Transaksi Build, Operate, and Transfer BOT atas Gedung Artha Graha dengan PT Buanagraha Arthaprima selama jangka waktu 40 tahun Catatan 15. a. The transaction of Build, Operate, and Transfer BOT of Artha Graha Building with PT Buanagraha Arthaprima has a term of 40 years.Note 15 b. Bank menjaminkan tanah yang dimilikinya yang terletak di Jalan Jenderal Sudirman Kav. 52-53, Jakarta Selatan sehubungan dengan fasilitas kredit yang diterima oleh pihak berelasi dari Kingleigh Ltd, Singapura, sebesar Rp 50.000 Catatan 15. b. The Bank collateralized its land in Jalan Jenderal Sudirman Kav. 52-53, South Jakarta, to the loan facilities that obtained by a related party from Kingleigh Ltd., SIngapore amounted to Rp 50,000 Note 15. c. Bank melakukan transaksi sewa gedung dengan PT Buanagraha Arthaprima dan beban sewa untuk periode dan tahun yang berakhir pada tanggal-tanggal 31 Desember 2012, 30 Juni 2012, 31 Desember 2011 masing-masing sebesar Rp 14.907, Rp 7.798, Rp 17.756 Catatan 31. c. The Bank has entered into a building rental with PT Buanagraha Arthaprima and rent expense for the years ended December 31, 2012, June 30, 2012, December 31, 2011 amounted to Rp 14,907, Rp 7,798, Rp 17,756 respectively. Note 31 d. Deposito milik pihak berelasi pada tanggal 31 Desember 2012, 30 Juni 2012, 31 Desember 2011 masing-masing sebesar Rp 318.657 Rp 301.680 dan Rp 282.133 dengan tingkat bunga tahunan masing-masing sebesar 14,00 14,00 dan 16,50 yang dijadikan jaminan berkaitan dengan pinjaman restrukturisasi dari 2 eks debitur PT Bank Artha Pratama sebesar Rp 670.451. Deposito tersebut tidak dapat dicairkan baik pokok maupun bunganya sampai nilai deposito tersebut mencapai nilai pinjamannya Catatan 18. d. As of December 31, 2012, June 30, 2012 and December 31, 2011, deposits of related parties amounted to Rp 318,657, Rp 301,680 and Rp 282,133, respectively, at annual interest rate amounted to 14.00, 14.00 and 16.50, respectively that have been pledged as guarantees in relation to the restructuring loans from 2 ex-debtors of PT Bank Artha Pratama amounted to Rp 670,451 The principal and interest of these deposits cannot be withdrawn until the value of these deposits equal to the stated loan Note 18. PT BANK ARTHA GRAHA INTERNASIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2012 dan 2011 serta Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain PT BANK ARTHA GRAHA INTERNASIONAL Tbk NOTES TO THE FINANCIAL STATEMENTS Years Ended December 31, 2012 and 2011 and Six Months Ended June 30, 2012 Expressed in million Rupiah, unless otherwise stated 10335. INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK BERELASI lanjutan
35. INFORMATION ABOUT TRANSACTIONS AND BALANCES
WITH RELATED PARTIES continued Transaksi dengan Pihak-pihak Berelasi lanjutan Transactions with Related Parties continued e. Pinjaman subordinasi dari Bank Indonesia dijamin oleh jaminan perusahaan dari PT Arthamulia Sentosajaya, PT Cerana Arthaputra, PT Karya Nusantara Permai, PT Pirus Platinum Murni dan PT Puspita Bisnispuri dan jaminan pribadi dari Tomy Winata dan Sugianto Kusuma Catatan 21. e. The subordinated loan from the Bank Indonesia are secured by the corporate guarantees issued by PT Arthamulia Sentosajaya, PT Cerana Arthaputra, PT Karya Nusantara Permai, PT Pirus Platinum Murni and PT Puspita Bisnispuri, and the personal guarantees from Tomy Winata and Sugianto Kusuma Note 21 f. Komitmen dan kontinjensi dengan pihak berelasi pada tanggal 31 Desember 2012, 30 Juni 2012, dan 31 Desember 2011 masing- masing sebesar Rp 5.000, Rp 10.000 dan Rp nihil Catatan 36. f. Commitments and Congtingencies with related parties on December 31, 2012, June 30, 2012 and December 31, 2011 are Rp 5,000, Rp 10,000 and Rp nil, respectively Note 36. 36. KOMITMEN DAN KONTINJENSI 36. COMMITMENTS AND CONTINGENCIES Ikhtisar komitmen dan kontinjensi Bank yang dinyatakan dalam nilai kontrak adalah sebagai berikut: The following is a summary of the Bank‟s commitment and contingencies at contractual amounts: 31 Desember 2012 December 31, 2012 30 Juni 2012 June 30, 2012 31 Desember 2011 December 31, 2011 Komitmen: Commitments: Tagihan komitmen: Commitments Receivables: Pembelian tunai valuta asing 49.461 104.427 27.203 Forward foreign currency purchased Liabilitas komitmen: Commitments Liabilities: Fasilitas kredit yang belum digunakan 2.261.697 2.218.060 2.011.005 Unused loan facilities LC yang masih beredar 172.757 136.337 153.017 Outstanding irrevocable LC Penjualan valuta asing tunai yang belum diselesaikan - - 317.362 Unsettled foreign currency sold Liabilitas komitmen - bersih 2.384.993 2.249.970 2.454.181 Commitments Liabilities - Net Kontinjensi: Contingencies: Liabilitas kontinjensi: Contingent Liabilities: Setoran titipan 284.463 164.239 235.276 Deposits Garansi yang diterbitkan 148.826 125.163 279.932 Guarantee Issues Lainnya 50.000 50.000 50.000 Others Liabilitas kontinjensi - bersih 483.289 339.402 565.208 Contingent Liabilities - net Jumlah liabilitas komitmen dan kontinjensi - bersih 2.868.282 2.589.372 3.019.389 Total Commitment Liabilities and Contingencies -net Pada tanggal 31 Desember 2012, 30 Juni 2012 dan 31 Desember 2011, Bank memiliki saldo transaksi komitmen dan kontinjensi dengan pihak berelasi masing-masing sebesar Rp 5.000, Rp 10.000 dan Rp nihil Catatan 35. As of December 31, 2012, June 30, 2012 and December 31, 2011, Bank has commitments and contingencies transactions balances with related parties are Rp 5,000, Rp 10,000 and Rp nil Note 35.Parts
» Annual Report Bank Artha Graha 2012
» Komite Audit HARRIS C.J. SIMBOLON
» Komite Pemantau Risiko HARRIS C.J. SIMBOLON
» Komite Remunerasi dan Nominasi
» Rudy Tjandra – Direktur Tugas utama: Mengkoordinir dan memantau pelaksanaan
» Komite Kredit Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Loan Committee Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Risk Management Committee Information Technology Steering Committee
» Pengawasan aktif Direksi dan Dewan Komisaris
» Kebijakan dan Prosedur Kebijakan dan prosedur penerapan program APU
» Active supervision of the Board of Directors and the Board of Commissioners
» Policy and Procedure Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Pengendalian Intern Satuan Kerja Audit Intern SKAI telah melakukan
» Sistem Informasi Manajemen Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sumber Daya Manusia dan Pelatihan
» Internal Audit Internal Audit Unit SKAI conducts regular
» Management Information System Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Human Resources and trainings Trainings in APU and PPT keep on carried out
» Pengawasan aktif Dewan Komisaris dan Direksi Dewan Komisaris dan Direksi bertanggung jawab
» Active supervision of the Board of Commissioners
» Kecukupan kebijakan, prosedur dan penetapan limit
» Kecukupan proses identiikasi, pengukuran,
» Adequacy of policy, procedure and decision limit
» Adequacy of risk identiication, measurement, monitoring and control process including risk
» Sistem pengendalian intern yang menyeluruh Sistem pengendalian intern Bank yang handal dan
» Risiko Pasar Perhitungan Risiko Pasar dengan menggunakan Market Risk
» Risiko Operasional Penerapan Manajemen Risiko untuk Risiko
» Operational Risk Overall Internal Control System
» Risiko Likuiditas Overall Internal Control System
» Liquidity Risk Overall Internal Control System
» Risiko Hukum Overall Internal Control System
» Legal Risk Overall Internal Control System
» Risiko Strategis Overall Internal Control System
» Strategic Risk Overall Internal Control System
» Risiko Kepatuhan Penerapan Manajemen Risiko untuk Risiko
» Compliance Risk Overall Internal Control System
» Risiko Reputasi Overall Internal Control System
» Reputation Risk Overall Internal Control System
» Aktiva ProduktifPerkreditan Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sumber Dana Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Earning AssetsCredit matters Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Source of Funds Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Pendirian dan Informasi Umum Bank Establishment and General Information of
» Pendirian dan Informasi Umum Bank lanjutan
» Establishment and General Information of the Bank continued
» Susunan Pengurus Bank Composition of the Bank’s Management
» Susunan Pengurus Bank lanjutan Composition of the Bank’s Management
» Penawaran Umum Saham Bank Public Offering of the Bank’s Shares
» Penawaran Umum Saham Bank lanjutan Public Offering of the Bank’s Shares
» a. Dasar Penyusunan Laporan Keuangan
» Basis of Financial Statements Preparation ii.
» Dasar Penyusunan Laporan Keuangan lanjutan
» Basis of Financial Statements Preparation continued
» Pernyataan Kepatuhan lanjutan SUMMARY OF ACCOUNTING POLICIES continued
» Perubahan Kebijakan Akuntansi yang Signifikan
» Change in Significant Accounting Policies
» Perubahan Kebijakan Akuntansi yang Signifikan lanjutan
» Change in Significant Accounting Policies continued
» Penjabaran Mata Uang Asing Foreign Currency Translations
» Aset dan Liabilitas Keuangan lanjutan Financial Assets and Liabilities continued
» Financial Assets and Liabilities continued
» Kas dan Setara Kas Cash and Cash Equivalent
» Giro Wajib Minimum The Minimum Statutory Reserve
» Giro pada Bank Indonesia dan Bank Lain Current Accounts with Bank Indonesia and
» Penempatan pada Bank Indonesia dan Bank Lain
» Placements with Bank Indonesia and Other Banks
» Penempatan pada Bank Indonesia dan Bank Lain lanjutan
» Placements with Bank Indonesia and Other Banks continued
» Surat-surat Berharga Securities SUMMARY OF ACCOUNTING POLICIES continued
» Surat-surat Berharga continued Securities continued
» Instrumen Derivatif Derivative Instruments
» Instrumen Derivatif lanjutan Derivative Instruments continued
» Kredit yang Diberikan lanjutan Loans continued
» Penurunan Nilai Aset Keuangan dan Aset Non-Keuangan lanjutan
» Impairment of Financial and Non-Financial Assets continued
» Penyertaan Saham Investments in Shares of Stock
» Tagihan dan liabilitas akseptasi Acceptances Receivable and Payable
» Aset Tetap lanjutan Fixed Assets continued
» Biaya Dibayar Dimuka dan Aset Lain-lain Prepaid Expenses and Other Assets
» Agunan yang Diambil Alih Foreclosed Assets
» Liabilitas Segera Liabilities Immediately Payable
» Simpanan Nasabah Deposits from Customers
» Simpanan dari Bank Lain Deposits from Other Banks
» Pinjaman yang Diterima Borrowing
» Pinjaman yang Diterima lanjutan Borrowing continued
» Pinjaman Subordinasi Subordinated Loan
» Pendapatan dan Beban Bunga Interest Income and Expense
» Pendapatan dan Beban Bunga lanjutan Interest Income and Expense continued
» Pendapatan dan Beban Provisi dan Komisi Fees and Commissions Income and
» Pendapatan dan Beban Operasional Lainnya Other Operating Incomes and Expenses
» Perpajakan Taxation SUMMARY OF ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» SUMMARY OF ACCOUNTING POLICIES continued
» PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG PENTING
» SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES
» PERTIMBANGAN DAN ESTIMASI AKUNTANSI YANG PENTING lanjutan
» SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES continued
» KAS CASH Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
» GIRO PADA BANK INDONESIA lanjutan CURRENT ACCOUNTS WITH BANK INDONESIA
» Berdasarkan mata uang dan bank By currency and bank
» By currency and bank continued
» Perubahan penyisihan kerugian penurunan nilai
» Movements in allowance for impairment losses
» Average annual interest rates
» Berdasarkan jenis, mata uang dan bank By type, currency, and bank By type,
» Berdasarkan sisa umur jatuh tempo By remaining maturity period
» Tingkat bunga rata-rata per tahun The average interest rate per annum
» SURAT-SURAT BERHARGA Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» By purpose, type and currency
» Perincian surat-surat berharga berharga berdasarkan tujuan, penerbit, dan peringkat
» Berdasarkan sisa umur jatuh tempo By remaining period to maturity
» Berdasarkan surat berharga pemerintah dan bukan pemerintah
» By government and non-government securities.
» Jangka waktu dan kisaran tingkat bunga per tahun surat-surat berharga adalah sebagai
» Manajemen berpendapat bahwa tidak terdapat
» f. Management believes that there is no
» TAGIHAN DAN LIABILITAS DERIVATIF DERIVATIVE RECEIVABLE AND PAYABLE
» TAGIHAN DAN LIABILITAS DERIVATIF lanjutan DERIVATIVE RECEIVABLE AND PAYABLE continued
» PENDAPATAN BUNGA MASIH AKAN DITERIMA ACCRUED INTEREST RECEIVABLES
» Berdasarkan jenis, mata uang dan hubungan By Type, currency dan relation
» Berdasarkan jenis, mata uang dan hubungan lanjutan
» By Type, currency dan relation continued
» Berdasarkan sektor ekonomi By Economic Sector
» Berdasarkan sektor ekonomi lanjutan By Economic Sector continued
» Berdasarkan jangka KREDIT YANG DIBERIKAN lanjutan LOANS continued
» Berdasarkan sisa umur jatuh tempo By Maturity Term
» Berdasarkan klasifikasi individual dan kolektif
» By individual and collective classification
» Kredit yang direstrukturisasi Restructed loans
» Penyisihan kerugian penurunan nilai Allowance for Impairment Losses
» Berdasarkan Kolektibilitas By Collectibility
» Dalam laporan Batasan Maksimum Pemberian
» In the Legal Lending Limits LLL report
» Rasio kredit bermasalah - bersih pada tanggal
» The ratio of non-performing loans - net on the
» Kredit dijamin antara lain dengan deposito
» Loans secured such as by time deposits, land
» Pada tanggal 31 Desember 2012, 30 Juni 2012,
» As of December 31, 2012, June 30, 2012, and
» TAGIHAN DAN PENYERTAAN DALAM BENTUK SAHAM INVESTMENT IN SHARES OF STOCK
» PENYERTAAN DALAM BENTUK SAHAM lanjutan
» INVESTMENT IN SHARES OF STOCK continued
» AGUNAN YANG DIAMBIL ALIH DAN ASET LAIN- LAIN lanjutan
» FORECLOSED ASSETS AND OTHER ASSETS continued
» SIMPANAN NASABAH CUSTOMER DEPOSITS
» SIMPANAN NASABAH lanjutan CUSTOMER DEPOSITS continued
» SIMPANAN DARI BANK LAIN lanjutan DEPOSITS FROM OTHER BANKS continued
» PINJAMAN DITERIMA BORROWING Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» PINJAMAN DITERIMA lanjutan BORROWING continued
» PINJAMAN SUBORDINASI SUBORDINATED LOANS
» PINJAMAN SUBORDINASI lanjutan SUBORDINATED LOANS continued
» BUNGA MASIH HARUS DIBAYAR ACCRUED INTEREST PAYABLE
» OTHER LIABILITIES Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued
» MODAL SAHAM DAN MODAL DISETOR LAINNYA
» CAPITAL STOCK AND OTHER PAID – IN CAPITAL
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» INTEREST INCOME Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» BEBAN BUNGA INTEREST EXPENSES
» BEBAN TENAGA KERJA PERSONNEL EXPENSES
» PENDAPATAN BEBAN NON OPERASIONAL - BERSIH
» NON-OPERATING INCOME EXPENSE - NET
» BEBAN OPERASI OPERATING EXPENSES
» BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES
» Pajak Penghasilan Income Taxes
» Pajak Penghasilan lanjutan Income Taxes continued
» Pajak Tangguhan Deffered Tax
» Pajak Tangguhan lanjutan Deferred Tax continued
» LABA PER SAHAM EARNINGS PER SHARE
» INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK BERELASI
» INFORMATION ABOUT TRANSACTIONS AND BALANCES WITH RELATED PARTIES
» INFORMASI MENGENAI TRANSAKSI DAN SALDO DENGAN PIHAK BERELASI lanjutan
» INFORMATION ABOUT TRANSACTIONS AND BALANCES
» KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
» KREDIT PENERUSAN DARI BANK INDONESIA CHANNELLING
» PEMULIHAN BEBAN PENYISIHAN KERUGIAN PENURUNAN NILAI ASET KEUANGAN DAN
» POSISI DEVISA NETO NET OPEN POSITION
» POSISI DEVISA NETO lanjutan NET OPEN POSITION continued
» INFORMASI SEGMEN USAHA OPERATING SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan OPERATING
» MANAJEMEN RISIKO RISK MANAGEMENT
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Pengawasan aktif Dewan Komisaris dan Direksi
» Board of Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sufficiency of policy, procedure and limit setting
» Kecukupan kebijakan, prosedur dan penetapan limit lanjutan
» Sufficiency of policy, procedure and limit setting continued
» Kecukupan proses Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Sistem pengendalian intern yang menyeluruh
» A comprehensive system of internal control
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit Credit Risk
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Kredit lanjutan Credit Risk continued
» Risiko Kredit lanjutan Credit Risk continued
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Pasar Market Risk
» MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued Risiko Pasar lanjutan Market Risk continued
» Risiko Pasar lanjutan Market Risk continued
» Risiko Likuiditas Liquidity Risk
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Operational Risks Rudy Tjandra – Director Main duty: To coordinate and monitor overall
» Risiko Operasional lanjutan Operational Risks continued
» Risiko Reputasi Reputation Risks
» Risiko Reputasi lanjutan Reputation Risks continued
» Risiko Hukum lanjutan Legal Risk continued
» Risiko Kepatuhan Compliance Risk
» Risiko Kepatuhan lanjutan Compliance Risk continued
» Risiko Stratejik Strategic Risks
» Risiko Stratejik lanjutan Strategic Risks continued
» NILAI WAJAR INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» MANAJEMEN MODAL lanjutan CAPITAL MANAGEMENT continued
» RASIO ASET PRODUKTIF TERHADAP JUMLAH ASET
» EARNING ASSETS RATIO OF TOTAL ASSETS
» OTHER IMPORTANT INFORMATIONS Rudy Tjandra – Director Main duty: To coordinate and monitor overall
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