SIFAT DAN TRANSAKSI PIHAK BERELASI

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 f. Asuransi atas aset tetap Bank, Cash In Safe, Cash In Transit, Cash In Cashier Box serta asuransi kesehatan karyawan Bank pada PT Panin Insurance Tbk dan PT Asuransi Multi Artha Guna Tbk. f. The Bank’s premises and equipment, “Cash in Safe”, “Cash In Transit”, “Cash In Cashier Box” and employees health insurance are insured with PT Panin Insurance Tbk and PT Asuransi Multi Artha Guna Tbk. Persentase giro pada bank lain dan piutang Murabahah dari pihak yang berelasi terhadap jumlah aset adalah sebagai berikut: The percentage of demand deposits with other banks and Murabahah receivables from related parties on total assets are as follow: Rp000 Rp000 Rp000 Rp000 Rp000 Demand deposits with Giro pada bank lain other banks PT Bank Pan Indonesia Tbk 85.061 0,003 54.602 0,003 178.404 0,018 161.914 0,035 581.822 0,360 PT Bank Pan Indonesia Tbk Piutang Murabahah Murabahah receiv ables Manajemen kunci 3.509.104 0,135 1.226.090 0,057 1.015.079 0,100 1.565.011 0,341 1.614.638 0,999 Key managements Jumlah 3.594.165 0,138 1.280.692 0,060 1.193.483 0,118 1.726.925 0,376 2.196.460 1,359 Total 30 Juni January 1, 2010 31 DesemberDecember 31, Disajikan kembali Catatan 39 1 Januari 2010 31 Desember 2009 As restated Note 39 June 30, 2013 2012 2011 2010 December 31, 2009 Persentase simpanan dan liabilitas lain-lain pendapatan diterima di muka dari pihak berelasi terhadap jumlah liabilitas adalah sebagai berikut: The percentage of deposits and other liabilities income received in advance from related parties on total liabilites are as follow: Rp000 Rp000 Rp000 Rp000 Rp000 Simpanan 289.285 0,06 319.233 0,15 - 0,00 - 0,00 - 0,00 Deposits Pendapatan diterima di muka Income receiv ed in adv ance PT Bank Pan Indonesia Tbk 263.250 0,05 303.750 0,15 60.750 0,21 141.750 0,70 222.750 3,25 PT Bank Pan Indonesia Tbk Jumlah 552.535 0,11 622.983 0,30 60.750 0,21 141.750 0,70 222.750 3,25 Total 1 Januari 2010 31 Desember 2009 30 Juni 31 DesemberDecember 31, January 1, 2010 June 30, 2013 2012 2011 2010 December 31, 2009 Persentase dana syirkah temporer dari pihak berelasi terhadap jumlah dana syirkah temporer adalah sebesar 16, 14 dan 15 masing- masing pada tanggal 30 Juni 2013, 31 Desember 2012 dan 2011. Tidak terdapat dana syirkah temporer dari pihak berelasi pada tanggal 31 Desember 2010 dan 1 Januari 2010 31 Desember 2009. Percentage of temporary syirkah fund from related parties with total temporary syirkah fund are 16, 14 and 15 as of June 30, 2013, December 31, 2012 and 2011, respectively. There is no temporary syirkah funds from related paries as of December 31, 2010 and January 1, 2010December 31, 2009. Persentase bagi hasil dana syirkah temporer terhadap jumlah hak pihak ketiga atas bagi hasil dana syirkah temporer, beban asuransi kepada pihak berelasi terhadap beban administrasi dan beban asuransi kesehatan karyawan kepada pihak berelasi terhadap beban kepegawaian adalah sebagai berikut: Percentage of returns of temporary syirkah funds with total third parties share on return of temporary syirkah funds, insurance expenses to related parties with total administrative expenses and employee health insurance expenses to related parties with total personnel expenses are as follows: Rp000 Rp000 Rp000 Rp000 Rp000 Bagi hasil dana sy irkah temporer 846.371 1,61 43.750 0,241 3.748.294 6,51 192.208 0,71 - 0,00 Return of temporary sy irkah f unds Beban asuransi aset tetap, Insurance expenses, Cash In Safe, Cash In Transit Cash In Saf e, Cash In Transit dan Cash In Cashier Box 106.928 1,15 34.511 0,46 428.098 2,66 127.200 0,95 170.604 1,41 and Cash In Cashier Box Beban asuransi kesehatan kary awan 863.270 5,32 952.306 11,00 1.542.582 7,75 1.153.121 7,71 - 0,00 Employ ee health insurance expense Six months Six months One y ear One y ear One y ear 2013 2012 2012 2011 2010 Enam bulan Enam bulan Satu tahun Satu tahun Satu tahun 238 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 31. KOMITMEN DAN KONTINJENSI 31. COMMITMENTS AND CONTINGENCIES 30 Juni June 30, 2013 2012 2011 2010 Rp000 Rp000 Rp000 Rp000 Liabilitas komitmen Commitment liabilities Fasilitas pembiayaan kepada nasabah yang belum digunakan 753.196.449 70.163.023 133.771.861 61.659.321 Unused facilities Tagihan kontijensi Contingent receivables Marjin dalam penyelesaian 316.665 316.665 400.152 - Margin of non performing receivables Hapus buku 478.633 353.142 228.525 - Write-off 31 DesemberDecember 31, 32. INFORMASI SEGMEN 32. SEGMENT INFORMATION Bank bergerak dalam bidang usaha perbankan syariah dengan aktivitas utama piutang Murabahah, pembiayaan Mudharabah dan pembiayaan Musyarakah. The Bank is engaged in the business of sharia banking with main activities are Murabahah receivables, Mudharabah financing and Musyarakah financing. Organisasi Bank tidak dikelompokkan per masing- masing segmen usaha, sehingga informasi segmen yang tersedia pada pendapatan, beban dan aset berhubungan langsung dengan aktivitas utama. Informasi segmen geografis Bank adalah sebagai berikut: The Bank’s organization is not separately classified into business segments, therefore the available segment information of income, expenses and assets, are related directly to the main business activities. The geographical segment information of the Bank is as follow: Luar Jabodetabek Jabodetabek Jumlah Jabodetabek Non-Jabodetabek Total Rp000 Rp000 Rp000 PENDAPATAN REVENUES Pendapatan segmen Segment revenues Pendapatan pengelolaan dana oleh Revenue from fund management bank sebagai Mudharib 100.593.274 12.874.735 113.468.009 as Mudharib Pendapatan administrasi 2.781.779 748.736 3.530.515 Administrative Jumlah pendapatan segmen 103.375.053 13.623.471 116.998.524 Total segment revenues Beban segmen Segment expenses Hak pihak ketiga atas bagi hasil Third partiess share on return of dana syirkah temporer 42.936.365 9.655.716 52.592.081 temporary syirkah funds Bonus Wadiah 5.065.702 400.545 5.466.247 Bonuses on Wadiah deposits Jumlah beban segmen 48.002.067 10.056.261 58.058.328 Total segment expenses Hasil segmen 55.372.986 3.567.210 58.940.196 Segment income Pendapatan tidak dapat dialokasikan 314.238 Unallocated income Beban tidak dapat dialokasikan 36.543.063 Unallocated expenses Laba sebelum pajak 22.711.371 Income before tax Beban pajak 5.780.823 Tax expense Laba bersih 16.930.548 Net income ASET ASSETS Penempatan pada Bank Indonesia 253.790.370 - 253.790.370 Placements w ith Bank Indonesia Giro pada bank lain - bersih 152.056 39.988 192.044 Demand deposits w ith other banks - net Investasi pada sukuk - bersih 137.927.760 - 137.927.760 Investments in sukuk - net Piutang Murabahah - bersih 1.201.195.951 38.432.749 1.239.628.700 Murabahah receivables - net Pembiayaan Mudharabah - bersih 522.316.001 52.756.078 575.072.079 Mudharabah financing - net Pembiayaan Musyarakah - bersih 216.116.394 137.043.485 353.159.879 Musyarakah financing - net Aset tetap - bersih 3.648.037 20.962.159 24.610.196 Premises and equipment - net Aset lainnya - bersih 19.063.903 3.707.645 22.771.548 Other assets - net Jumlah aset 2.607.152.576 Total assets LIABILITAS LIABILITIES Bagi hasil dana syirkah temporer Undistributed revenue sharing of temporary dan bonus Wadiah yang belum dibagikan 3.571.491 494.708 4.066.199 syirkah funds and Wadiah bonuses Simpanan 435.139.642 46.183.543 481.323.185 Deposits Liabilitas lainnya 15.395.857 998.015 16.393.872 Other liabilities Jumlah liabilitas 501.783.256 Total liabilities DANA SYIRKAH TEMPORER 1.278.875.430 304.900.360 1.583.775.790 TEMPORARY SYIRKAH FUNDS 30 JuniJune 30, 2013 239 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 Luar Jabodetabek Jabodetabek Jumlah Jabodetabek Non-Jabodetabek Total Rp000 Rp000 Rp000 PENDAPATAN REVENUES Pendapatan segmen Segment revenues Pendapatan pengelolaan dana oleh Revenue from fund management bank sebagai Mudharib 126.468.958 19.877.220 146.346.178 as Mudharib Pendapatan administrasi 3.834.098 1.602.986 5.437.084 Administrative Jumlah pendapatan segmen 130.303.056 21.480.206 151.783.262 Total segment revenues Beban segmen Segment expenses Hak pihak ketiga atas bagi hasil Third partiess share on return dana syirkah temporer 42.582.043 15.002.996 57.585.039 of temporary syirkah funds Bonus Wadiah 1.598.810 131.107 1.729.917 Bonuses on Wadiah deposits Jumlah beban segmen 44.180.853 15.134.103 59.314.956 Total segment expenses Hasil segmen 86.122.203 6.346.103 92.468.306 Segment income Pendapatan tidak dapat dialokasikan 455.613 Unallocated income Beban tidak dapat dialokasikan 43.351.938 Unallocated expenses Laba sebelum pajak 49.571.981 Income before tax Beban pajak 12.473.185 Tax expense Laba bersih 37.098.796 Net income ASET ASSETS Penempatan pada Bank Indonesia 420.123.793 - 420.123.793 Placements w ith Bank Indonesia Giro pada bank lain - bersih 40.167 15.524 55.691 Demand deposits w ith other banks - net Penempatan pada bank lain - bersih 24.750.000 - 24.750.000 Placements w ith other banks - net Investasi pada sukuk - bersih 138.573.758 - 138.573.758 Investments in sukuk - net Piutang Murabahah - bersih 713.383.806 56.643.421 770.027.227 Murabahah receivables - net Pembiayaan Mudharabah - bersih 454.835.527 62.518.891 517.354.418 Mudharabah financing - net Pembiayaan Musyarakah - bersih 120.272.346 109.688.286 229.960.632 Musyarakah financing - net Aset tetap - bersih 3.799.683 20.961.258 24.760.941 Premises and equipment - net Aset lainnya - bersih 12.451.437 2.424.207 14.875.644 Other assets - net Jumlah aset 2.140.482.104 Total assets LIABILITAS LIABILITIES Bagi hasil dana syirkah temporer Undistributed revenue sharing of temporary dan bonus Wadiah yang belum dibagikan 3.528.789 799.899 4.328.688 syirkah funds and Wadiah bonuses Simpanan 171.765.087 15.733.690 187.498.777 Deposits Liabilitas lainnya 15.719.371 1.695.925 17.415.296 Other liabilities Jumlah liabilitas 209.242.761 Total liabilities DANA SYIRKAH TEMPORER 1.183.611.025 255.965.336 1.439.576.361 TEMPORARY SYIRKAH FUNDS 31 DesemberDecember 31, 2012 Disajikan kembali Catatan 39 As restated Note 39 240