377
L T h
BNI
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2013 AND 2012 Expressed in millions of Rupiah,
unless otherwise stated
3. PENGGUNAAN
ESTIMASI DAN
PERTIMBANGAN AKUNTANSI YANG PENTING lanjutan
3. USE OF CRITICAL ACCOUNTING ESTIMATES
AND JUDGMENTS continued Sumber utama ketidakpastian estimasi lanjutan
Key sources of estimation uncertainty continued d.
Pertimbangan signifikan diperlukan dalam menentukan provisi perpajakan
d. Significant
judgement is
required in
determining the provision for taxes Grup
menentukan provisi
perpajakan berdasarkan
estimasi atas
kemungkinan adanya tambahan beban pajak. Jika hasil
akhir dari hal ini berbeda dengan jumlah yang dicatat semula, maka perbedaan tersebut
akan berdampak terhadap labarugi. Group provides for tax provision based on
estimates whether the additional taxes will be due. Where the final tax outcome of these
matters is different from the amounts that were initially recorded, such differences will impact
the profitloss.
e. Liabilitas asuransi untuk kontrak asuransi
e. Insurance liabilities on insurance contracts
Cadangan teknis Entitas Anak dicatat di laporan
posisi keuangan
konsolidasian sebagai
bagian dari
“Liabilitas lain-lain”
berdasarkan perhitungan
teknis asuransi
dengan menggunakan
asumsi-asumsi aktuarial yaitu asumsi estimasi terbaik dan
marjin atas risiko pemburukan. Termasuk dalam
cadangan teknis
adalah liabilitas
manfaat polis masa depan, estimasi liabilitas klaim,
premi yang
belum merupakan
pendapatan dan liabilitas kepada pemegang unit-link. Sejak 1 Januari 2013, Entitas Anak
telah menggunakan metode Gross Premium Reserve yang menghitung liabilitas manfaat
polis masa
depan berdasarkan
asumsi estimasi
terbaik dan
marjin atas
risiko pemburukan.
Technical reserves of the Subsidiary recorded in the consolidated statement of financial
position as part of “Other liabilities” are calculated
based on
insurance technical
calculation using certain actuarial assumptions which are based on best estimate assumptions
and margin for adverse risk. Included in the technical reserves are liability for future policy
benefits, estimated claim liabilities, unearned premium income and liability to unit-linked
holders. Since 1 January 2013, the Subsidiary uses Gross Premium Reserve method in
calculating liability for future policy benefits which are based on best estimate assumptions
and margin for adverse risk.
4. KAS
4. CASH
2013 2012
Rupiah 9,441,613
7,669,677 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 414,198
201,778 United States Dollar
Real Arab Saudi 103,351
14,417 Saudi Arabian Real
Dolar Singapura 60,739
36,179 Singapore Dollar
Ringgit Malaysia 21,434
17,093 Malaysian Ringgit
Euro 21,195
9,450 Euro
Yen Jepang 9,796
6,234 Japanese Yen
Dolar Australia 7,633
6,865 Australian Dollar
Dolar Hong Kong 7,183
6,227 Hong Kong Dollar
Pound Sterling Inggris 1,322
1,020 Great Britain Pound Sterling
Yuan Cina 475
14 Chinese Yuan
Franc Swiss 330
326 Swiss Franc
Brunei Dollar 202
- Brunei Dollar
United Arab Emirates Dirham 136
- United Arab Emirates Dirham
Thailand Baht 132
- Thailand Baht
Dolar Kanada 124
98 Canadian Dollar
South Korean Won 64
- South Korean Won
648,314 299,701
Total 10,089,927
7,969,378 Total
378
L T h
BNI
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2013 AND 2012 Expressed in millions of Rupiah,
unless otherwise stated
4. KAS lanjutan
4. CASH continued
Saldo dalam mata uang Rupiah termasuk uang pada
mesin ATM
Anjungan Tunai
Mandiri sejumlah Rp2.627.365 dan Rp2.149.832 masing-
masing pada tanggal 31 Desember 2013 dan 2012. The Rupiah balance includes cash in ATMs
Automatic Teller Machines of Rp2,627,365 and Rp2,149,832 as of 31 December 2013 and 2012,
respectively.
5. GIRO PADA BANK INDONESIA
5. CURRENT ACCOUNTS WITH BANK INDONESIA
2013 2012
Rupiah 18,893,000
19,364,586 Rupiah
Dolar Amerika Serikat 4,237,059
3,057,497 United States Dollar
Total 23,130,059
22,422,083 Total
Bank dipersyaratkan untuk memiliki Giro Wajib Minimum GWM dalam mata uang Rupiah dalam
kegiatannya sebagai bank umum dan syariah, serta
GWM dalam
mata uang
asing dalam
kegiatannya melakukan transaksi mata uang asing. The
Bank is
required to
maintain minimum
statutory reserves
GWM in
Rupiah for
conventional and sharia banking and statutory reserves in foreign currencies for foreign exchange
banking.
Pada tanggal 31 Desember 2013 dan 2012, Giro Wajib Minimum GWM Bank telah sesuai dengan
PBI No. 1310PBI2011 tanggal 9 Februari 2011 yang telah diubah dengan PBI No. 1515PBI2013
tanggal 24 Desember 2013 tentang Perubahan atas PBI No. 1310PBI2011 tentang Giro Wajib
Minimum Bank Umum pada Bank Indonesia BI dalam Rupiah dan valuta asing yang masing-
masing sebesar: As of 31 December 2013 and 2012, the Bank’s
Minimum Statutory Reserve complies with Bank Indonesia BI Regulation No. 1310PBI2011
dated 9 February 2011 which has been amended with BI Regulation No. 1515PBI2013 dated 24
December 2013 regarding the changes of BI regulation
No. 1310PBI2011
concerning Minimum Statutory Reserve of Commercial Banks
with BI in Rupiah and foreign currency which are as follows:
2013 2012
Rupiah Rupiah
- GWM Primer 8.00
8.00 Primary Minimum Statutory Reserve -
Secondary Minimum - - GWM Sekunder
4.00 2.50
Statutory Reserve Mata uang asing
8.00 8.00
Foreign Currencies
GWM Primer adalah simpanan minimum yang wajib dipelihara oleh Bank dalam bentuk saldo
Rekening Giro
pada Bank
Indonesia. GWM
Sekunder adalah cadangan minimum yang wajib dipelihara oleh Bank berupa SBI, Surat Utang
Negara SUN, Surat Berharga Syariah Negara SBSN danatau excess reserve yang merupakan
kelebihan saldo Rekening Giro Rupiah Bank dari GWM Primer dan GWM Loan to Deposit Ratio
LDR. GWM LDR adalah tambahan simpanan minimum yang wajib dipelihara oleh Bank dalam
bentuk saldo Rekening Giro pada Bank Indonesia, jika LDR Bank dibawah minimum LDR target Bank
Indonesia 78 atau jika diatas maksimum LDR target BI 92 dan KPMM Bank lebih kecil dari
KPMM Insentif BI sebesar 14. Primary Minimum Statutory Reserve is a minimum
reserve that should be maintained by the Bank in Current Accounts with Bank Indonesia. Secondary
Minimum Statutory
Reserve is
the minimum
reserves that should be maintained by the Bank, comprised of Certificates of Bank Indonesia SBI,
Government Debenture
Debt SUN,
Sharia Government Securities SBSN, andor excess
reserve which represent the excess reserve of the Bank’s Current Accounts in Rupiah over the
Primary Minimum Statutory Reserve and the Minimum Statutory Reserve on Loan to Deposit
Ratio LDR. The Minimum Statutory Reserve on LDR is the additional reserve that should be
maintained by the Bank in the form of Current Accounts with Bank Indonesia, if the Bank’s LDR is
below the minimum of LDR targeted by Bank Indonesia 78 or if the Bank’s LDR above the
maximum of LDR targeted by BI 92 and the Capital Adequacy Ratio is below BI requirement of
14.
379
L T h
BNI
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 DESEMBER 2013 DAN 2012 Disajikan dalam jutaan Rupiah,
kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2013 AND 2012 Expressed in millions of Rupiah,
unless otherwise stated
5. GIRO PADA BANK INDONESIA lanjutan
