INVESTASI PADA SUKUK INVESTMENTS IN SUKUK
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
Model usaha yang diterapkan oleh Bank adalah perolehan arus kas kontraktual masa depan
dengan tetap menjaga kondisi likuiditas Bank. Untuk jangka panjang Bank bermaksud untuk
memperoleh pendapatan dari kupon sukuk arus kas kontraktual dengan tetap mempertimbangkan
tingkat likuiditas tertentu Bank dimana investasi Bank dalam investasi pada sukuk ditujukan
sebagai cadangan likuiditas kedua. Business model adopted by the Bank is to obtain
the future contractual cash inflows. The Bank has intention to obtain contractual cash inflows while
maintaines its liquidity conditions. On long-term basis, the Bank intends to derive income from
coupon of its sukuk contractual cash flows
while considering certain level of liquidity in the Bank in
which the Bank’s investment in the investments in sukuk is intended as a secondary liquidity
reserves.
Biaya perolehan sukuk yang diukur pada biaya perolehan dan premi diskonto yang belum
diamortisasi pada tanggal 30 Juni 2013, 31 Desember 2012, 2011 dan 2010 dan 1 Januari
201031 Desember 2009 adalah sebagai berikut: Cost of sukuk measured at cost and unamortized
premium discount as of June 30, 2013, December 31, 2012, 2011, and 2010 and
January 1, 2010December 31, 2009 are as follows:
1 Januari 2010 31 Desember 2009
30 JuniJune 30, January 1, 2010
2013 2012
2011 2010
December 31, 2009 Rp000
Rp000 Rp000
Rp000 Rp000
Biaya perolehan 140.105.420
80.172.500 59.852.500
59.852.500 59.852.500
Cost Premium yang belum diamortisasi - bersih
977.762 1.583.761
1.773.382 2.263.499
2.753.123 Unamortized premium - net
31 DesemberDecember 31,
Pada tanggal 30 Juni 2013 dan 31 Desember 2012, nilai wajar dari sukuk yang diukur pada
biaya perolehan ini masing-masing adalah sebesar Rp 138.264.160 ribu dan Rp 83.378.000
ribu. As of June 30, 2013 and December 31, 2012 the
fair value of sukuk measured at cost amounted to Rp 138,264,160 thousand and Rp 83,378,000
thousand, respectively.
Nilai wajar pada saat perolehan awal atas sukuk diukur pada nilai wajar pada tanggal 31 Desember
2012 sebesar Rp 59.932.920 ribu. Nilai wajar didasarkan pada harga pasar efek yang terdaftar
pada tanggal pelaporan. Keuntungan yang belum direalisasi akibat peningkatan nilai wajar sukuk
pada tanggal 31 Desember 2012 sebesar Rp 107.080 ribu diakui dalam laba rugi tahun
berjalan. Initial fair value of sukuk measured at fair value
as of December 31, 2012 amounting to Rp 59,932,920 thousand. The fair value is based
on market price at the reporting date. Unrealized gain due to the increase in fair value of sukuk as
of December 31, 2012 amounted to Rp 107,080 thousand which were charged to profit or loss.
Tingkat bagi hasil rata-rata per tahun adalah sebagai berikut:
The average yield per annum are as follows:
1 Januari 2010 30 Juni
31 Desember 2009 June 30,
January 1, 2010 2013
2012 2011
2010 December 31, 2009
Surat Berharga Syariah Negara 8,75
8,75 10,82
10,82 11,80
Government Sharia Bonds Sukuk Ijarah Indosat IV Tahun 2009 Seri B
11,75 11,75
11,75 11,75
11,75 Sukuk Ijarah Indosat IV Tahun 2009 Seri B
Sukuk Negara Retail Seri SR - 004 6,25
6,25 -
- -
Sukuk Negara Retail Series SR - 004 Sertifikat Bank Indonesia Syariah
- -
7,28 -
- Bank Indonesia Sharia Certificates
31 DesemberDecember 31,
212
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
Jangka waktu sukuk sejak tanggal pembelian hingga tanggal jatuh tempo adalah sebagai
berikut: The terms of the above sukuk from acqusition
dates to the maturity dates are as follows:
1 Januari 2010 30 Juni
31 Desember 2009 June 30,
January 1, 2010 2013
2012 2011
2010 December 31, 2009
Surat Berharga Syariah Negara 70 - 303 bulanmonths
70 - 303 bulanmonths 70 bulanmonths
70 bulanmonths 70 bulanmonths
Government Sharia Bonds Sukuk Ijarah Indosat IV Tahun 2009 Seri B
84 bulanmonths 84 bulanmonths
84 bulanmonths 84 bulanmonths
84 bulanmonths Sukuk Ijarah Indosat IV Tahun 2009 Seri B
Sukuk Negara Retail Seri SR - 004 42 bulanmonths
42 bulanmonths -
- -
Sukuk Negara Retail Series SR - 004 Sertifikat Bank Indonesia Syariah
- -
9 bulanmonths -
- Bank Indonesia Sharia Certificates
31 DesemberDecember 31,
Kualitas sukuk pada tanggal 30 Juni 2013, 31 Desember 2012, 2011 dan 2010
dan 1 Januari 201031 Desember 2009 dikelompokkan
lancar. The investments in sukuk
as of June 30, 2013
, December 31, 2012
, 2011 and 2010 and
January 1, 2010December 31, 2009 were classified as
current .
Mutasi cadangan kerugian penurunan nilai sukuk adalah sebagai berikut:
The changes in allowance for impairment losses on sukuk are as follows:
30 Juni June 30,
2013 2012
2011 2010
Rp000 Rp000
Rp000 Rp000
Saldo aw al 50.003
50.004 50.030
50.005 Beginning balance
Penyisihan pemulihan 1
1 26
25 Provision reversal of provision
Saldo akhir 50.002
50.003 50.004
50.030 Ending balance
31 DesemberDecember 31,
Manajemen berpendapat
bahwa cadangan
kerugian penurunan nilai sukuk adalah cukup untuk menutup kerugian yang mungkin timbul
akibat tidak tertagihnya sukuk. Management believes that the allowance for
impairment losses on sukuk is adequate to cover the losses which might arise from uncollectible
sukuk.
9. PIUTANG MURABAHAH 9.
MURABAHAH RECEIVABLES
Jenis dan kualitas piutang Murabahah pada tanggal 30 Juni 2013, 31 Desember 2012, 2011
dan 2010 dan 1 Januari 201031 Desember 2009 adalah sebagai berikut:
The type
and quality of Murabahah receivables as of June 30, 2013, December 31, 2012, 2011
and 2010 and January 1, 2010December 31, 2009 are as follows:
Dalam perhatian Lancar
khusus Kurang lancar
Diragukan Macet
Jumlah Pass
Special mention Substandard
Doubtful Loss
Total Rp000
Rp000 Rp000
Rp000 Rp000
Rp000 Investasi
640.009.381 133.949.709
4.248.679 675.548
- 778.883.317
Investment Konsumsi
299.061.952 46.793.351
3.889.314 653.444
- 350.398.061
Consumer Modal kerja
104.391.576 13.816.881
- -
- 118.208.457
Working capital Jumlah
1.043.462.909 194.559.941
8.137.993 1.328.992
- 1.247.489.835
Total Cadangan kerugian penurunan nilai
1.150.245 5.039.180
1.174.734 496.976
- 7.861.135
Allow ance for impairment losses Piutang Murabahah - Bersih
1.042.312.664 189.520.761
6.963.259 832.016
- 1.239.628.700
Murabahah Receivables - Net 30 JuniJune 30, 2013
213
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
Dalam perhatian Lancar
khusus Kurang lancar
Diragukan Macet
Jumlah Pass
Special mention Substandard
Doubtful Loss
Total Rp000
Rp000 Rp000
Rp000 Rp000
Rp000 Investasi
307.774.980 169.314.981
1.814.405 295.284
- 479.199.650
Investment Konsumsi
197.181.823 48.127.115
952.241 -
- 246.261.179
Consumer Modal kerja
45.505.654 -
- -
- 45.505.654
Working capital Jumlah
550.462.457 217.442.096
2.766.646 295.284
- 770.966.483
Total Cadangan kerugian penurunan nilai
152.594 672.105
87.531 27.026
- 939.256
Allow ance for impairment losses Piutang Murabahah - Bersih
550.309.863 216.769.991
2.679.115 268.258
- 770.027.227
Murabahah Receivables - Net 31 DesemberDecember 31, 2012
Disajikan kembali Catatan 39As restated Note 39
Dalam perhatian Lancar
khusus Kurang lancar
Diragukan Macet
Jumlah Pass
Special mention Substandard
Doubtful Loss
Total Rp000
Rp000 Rp000
Rp000 Rp000
Rp000 Investasi
175.133.247 5.563.927
204.816 1.077.958
- 181.979.948
Investment Konsumsi
140.285.305 19.280.753
3.777.756 693.467
- 164.037.281
Consumer Modal kerja
38.470.166 -
- -
- 38.470.166
Working capital Jumlah
353.888.718 24.844.680
3.982.572 1.771.425
- 384.487.395
Total Cadangan kerugian penurunan nilai
36.568 13.915
99.521 813.655
- 963.659
Allow ance for impairment losses Piutang Murabahah - Bersih
353.852.150 24.830.765
3.883.051 957.770
- 383.523.736
Murabahah Receivables - Net 31 DesemberDecember 31, 2011
Disajikan kembali Catatan 39As restated Note 39
1 Januari 2010 31 Desember 2009
31 Desember January 1, 2010
December 31, 2010 December 31, 2009
Lancar Lancar
Pass Pass
Rp000 Rp000
Konsumsi 15.959.035
1.614.638 Consumer
Investasi 15.565.222
- Investment
Modal kerja 9.580.354
- Working capital
Jumlah 41.104.611
1.614.638 Total
Cadangan kerugian penurunan nilai 16.525
- Allow ance for impairment losses
Piutang Murabahah - Bersih 41.088.086
1.614.638 Murabahah Receivables - Net
Disajikan kembali Catatan 39 As restated Note 39
Jangka waktu
piutang diklasifikasikan
berdasarkan periode dalam perjanjian piutang adalah sebagai berikut:
Receivables classified based on the term of the receivables agreements are as follows:
1 Januari 2010 30 Juni
31 Desember 2009 June 30,
January 1, 2010 2013
2012 2011
2010 December 31, 2009
Rp000 Rp000
Rp000 Rp000
Rp000 ≤ 1 tahun
8.583.937 45.043.181
18.850.257 2.893.304
- ≤ 1 year
1 - 2 tahun 182.768.358
116.383.015 2.573.814
416.643 -
1 - 2 years 2 - 5 tahun
939.400.098 568.655.691
331.744.913 25.522.570
435.171 2 - 5 years
5 tahun 116.737.442
40.884.596 31.318.411
12.272.094 1.179.467
5 years Jumlah
1.247.489.835 770.966.483
384.487.395 41.104.611
1.614.638 Total
Cadangan kerugian penurunan nilai 7.861.135
939.256 963.659
16.525 -
Allow ance for impairment losses Jumlah Piutang Murabahah - Bersih
1.239.628.700 770.027.227
383.523.736 41.088.086
1.614.638 Total Murabahah Receivables - Net
Disajikan kembali Catatan 39 As restated Note 39
31 DesemberDecember 31,
214