Financial Report
LAPORAN TAHUNAN
2012
PTBANKSULUT NOTESTOTHEFINANCIALSTATEMENTContinued
ForTheYearsEndedDecember31,2012and2011 ExpressedinRupiah,UnlessOtherwisestated
38. RISKMANAGEMENT Continues
The Bank keeps its liquidity by maintaining sufficient amount of liquid assets to pay deposits from customers and maintaining the number of
assetsdueineachperiodsufficiencytocovertheamountofliabilitiesdue. Liquid assets of Bank consists of placement with other banks and other
financialinstitutions.CurrentAccount withBankIndonesiaandcash.If the Bankneedsliquidity,theBankcanimmediatelywithdrawitsfundreserves
intheforms of demanddeposits fromBank Indonesia, sell SBI withsale purchase agreement or seek credits at inter-bank money market in
Indonesia. Thebank’smainreservesconsist of theMinimumCompulsory DemandDepositsandCashatbranchesoffice.
Currently, Bank Indonesia Regulation requires commercial banks in Indonesia to retain the MinimumCompulsory Demand Deposits on daily
basis,intheformof non-interestdepositswithBankIndonesiaatleast5 ofthenon-banksthirdparties’liabilitiesinRupiah.
Theliquiditycontrol isalwaysdonethroughbalancingfundresourcesand their applications to keep the risks under acceptable limits and provides
contribution in the formof proper profits, managed by Treasury Division andAssetLiabilityCommitteeTeam.
OperationalRisk
Operational risks management is performed by continuosly improving or adjusting the systems and procedures, sustainable development of
informationtechnologies tomeet customers’ needs andexpectations. To meet this requirement, it must be supported by high quality and integrity
humanresourcesthroughlimitsauthorizationsettingprograms, education andtraining,bothinternallyandexternallyandsustainablyandappliedthe
customerknowingprinciplessoastomanagetheoperationalriskproperly.
Marketrisk
The market risks occurred from interest rate movement and foreign exchange rate in market from securities and bonds owned by Bank,
therefore market rsik controlling only fromfund placement to other bank withconsideringinterestrateandtheofferedwell-beinglevelofBank.
39. CORPORATESOCIALRESPONSIBILITYCSR
In2012and2011,BankdistributedCorporateSosial ResponsibilityCSR amounting to 5 from net profit sharing, unaudited Corporate Sosial
ResponsibilityCSR.Detailsof CorporateSosial ResponsibilityCSRare asfollows:
Based on statements of Meeting DecisionDeed No. 178 datedJune 26, 2012, Notary of M.S.E Pangemanan S.H. in Manado, the shareholders
approved that distribution of CSR funds are expensed in the year 2011 amounted to Rp 10,000,000,000.- which CSRutilization in proportion to
eachshareholders.
PTBANKSULUT CATATANATASLAPORANKEUANGANLanjutan
UntukTahunyangBerakhirpada31Desember2012dan2011 DinyatakandalamRupiah,KecualidinyatakanLain
38. MANAJEMENRESIKOLanjutan
Bank menjaga likuiditas dengan mempertahankan jumlah aset likuid yang cukupuntukmembayarsimpananparanasabah, danmenjagaagar jumlah
aset yangjatuhtempopadasetiapperiodedapatmenutupijumlahLiabilitas yangjatuhtempo.
Aset likuidbankterutamaterdiri dari penempatanpadabank-banklaindan lembaga keuangan lainnya, giro pada Bank Indonesia dan kas. Apabila
Bankmemerlukanlikuiditas, dengansegeraBankdapat menarikcadangan danadalamgiropadaBankIndonesiaataumencaripinjamandipasaruang
antar bank di Indonesia. CadanganutamaBankterdiri dari cadanganGiro WajibMinimumdankasdikantor-kantorcabang.
Saat ini peraturan Bank Indonesia mewajibkan bank-bank di Indonesia untuk menjaga Giro Wajib Minimum secara harian, dalam bentuk
simpanantanpabungapadaBank Indonesiasekurang-kurangnyasebesar 5dariLiabilitaspihakketigabukanbankdalamRupiah.
Pengendalian likuiditas senantiasa dilakukan dengan cara melakukan keseimbangan antara sumber-sumber dana dan pemanfaatannya,
sehingga benar-benar masih dalam limit risiko yang dapat diterima dan memberikankontribusi berupaprofit yangwajar, yangpengelolaannyaoleh
DivisiTreasurydantimAlcoAsset LiabilityComitee.
ResikoOperasional
Pengelolaan resiko operasional dilakukan dengan terus melakukan penyempurnaan atau penyesuaian sistem dan prosedur, pengembangan
teknologi informasi secara kesinambungan dengan harapan dapat memenuhi kebutuhanatauharapannasabah. Untuk memenuhi kebutuhan
ini harus didukung oleh sumber daya manusia yang berkualitas dan mempunyai integritasyangtinggimelalui programpenetapanlimitotorisasi,
pendidikan dan pelatihan yang dilakukan baik inhouse training maupun eksternal dan berkesinambungan serta menetapkan prinsip pengenalan
nasabahdenganharapanresikooperasionaldapatterkeloladenganbaik.
ResikoPasar
Resiko pasar merupakan risiko yang timbul dari pergerakan tingkat suku bunga maupun nilai tukar yang ada di pasar dari portofolio yang dimiliki
olehBank, sehinggapengendalianresikopasar hanyamelalui mekanisme penempatandanapadabanklaindenganmempertimbangkantingkat suku
bungadankesehatanbankyangmenawarkan.
39. TANGGUNGJAWABSOSIALPERUSAHAAN
Tahun 2012 dan 2011, Bank menyalurkan tanggungjawab sosial perusahaan atau Corporate Sosial Responsibility CSR sebesar 5dari
pembagian laba bersih, tanggungjawab sosial perusahaan atau Corporate Sosial Responsibility CSR tidak diaudit. Rincian tanggungjawab sosial
perusahaanadalahsebagaiberikut: Berdasarkan Akta Pernyataan Keputusan Rapat No. 178 tanggal 26 Juni
2012NotarisM.S.EPangemanan, S.H. di Manado, parapemegangsaham menyetujui bahwa pendistribusian dana CSR sudah dibiayakan dalam
tahun buku 2011 masing-masing sebesar Rp 10.000.000.000,- pemanfaatanCSRsecaraproporsional kepadamasing-masingpemegang
saham.
72
Financial Report
ANNUAL REPORT
2012
PTBANKSULUT NOTESTOTHEFINANCIALSTATEMENTContinued
ForTheYearsEndedDecember31,2012and2011 ExpressedinRupiah,UnlessOtherwisestated
39. CORPORATESOCIALRESPONSIBILITYCSRContinues
Basedonstatementof DecisionMeetingDeedNo. 19datedJune7, 2011 of Notary M.S.EPangemanan S.H. in Manado, the shareholders agreed
that distributionof CSRfundsareexpensedintheyear 2010amountedto Rp 10,000,000,000.- which CSR utilization in proportion to each
shareholder.
40. ACCOUNTINGSTANDARDANDNEWREGULATION
A new Financial Accounting Standard SAK are legally by Financial AccountingStandardBoard-TheIndonesianAccountant InstituteDSAK-
IAI,effectivelyfortheperiodstartedinorafterJanuary1,2011,are: - PSAK No. 1 revised 2009 - Presentation of Financial Statement;
replaced PSAK No. 1 revised 1998 Presentation of Financial Statement.
- PSAKNo. 2revised2009 - Statement of CashFlows; this standard willreplacePSAKNo.2revised1994StatementofCashFlows.
- PSAK No. 4 revised 2009 - Presentation of Cosolidated Financial Statement andSpecial Financial Statement; thisstandardwill Replace
PSAKNo.4ConsolidatedStatement. - PSAK No. 5 revised 2009 - Operation Segment; this standard will
ReplacePSAKNo.5revised2000SegmentReporting. - PSAK No. 7 revised 2010 - Related Parties; this standard will
ReplacePSAKNo.7revised1994DisclosureofRelatedParties. - PSAKNo.12revised2009-apartofparticipationinJoinVenture.
- PSAK No. 15 revised 2009 - Investments in Associates Entity; this standard will replace PSAK 15 1994 Accounting for Investments in
Associate. - PSAK No. 19 revised 2010 - Intangible Assets; this standard will
replacePSAK192000IntangibleAssets. - PSAKNo.23revised2010-Income; thisstandardwillreplacePSAK
231994Income. - PSAK No. 25 revised 2009 - Acounting Policies, Changes in
AccountingEstimates andErrors; this standardwill replacePSAK 25 1994 Net Profit and Loss for Current Year, Basic Errors, and
ChangesinAccountingPolicies. - PSAKNo. 48revised2009- Impairment of Assets; thisstandardwill
replacePSAK481998ImpairmentofAssets. - PSAK No. 57 revised 2009 - Provisions, Liability, Contingent and
Contingent Assets; this standard will replace PSAK 57 2000 EstimatedLiabilities,ContingentLiabilityandContingentAssets.
- PSAKNo. 58revised2009 - NonCurrent AssetsownedtoSell and Stopped Operation; this standard will replace PSAK 58 2003
OperationinRetirement. - ISAKNo.7revisi2009-ConsolidatedEntityofSpecifiedPurpose.
- ISAK No. 9 - Changes in the Activity Liability Full Operation, RestorationandSimilarLiabilities.
PTBANKSULUT CATATANATASLAPORANKEUANGANLanjutan
UntukTahunyangBerakhirpada31Desember2012dan2011 DinyatakandalamRupiah,KecualidinyatakanLain
39. TANGGUNGJAWABSOSIALPERUSAHAANLanjutan