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