PART- 4A

Laporan Keuangan
dan Laporan Auditor Independen
PT Bank Himpunan Saudara 1906, Tbk
31 Desember 2008, 2007 dan 2006
Financial Statements and
Independent Auditors’ Report
PT Bank Himpunan Saudara 1906, Tbk
December 31, 2008, 2007 and 2006

DAFTAR ISI
CONTENTS

Laporan Auditor Independen
Laporan Keuangan

Independent Auditors’ Report
Halaman
Page

Financial Statements

Neraca

1

Balance Sheets

Laporan Laba Rugi

5

Statements of Income

Laporan Perubahan Ekuitas

6

Statements of Changes in Equity

Laporan Arus Kas

7

Statements of Cash Flows

Catatan atas Laporan Keuangan

9

Notes to Financial Statements

PT BANK HIMPUNAN SAUDARA 1906, Tbk
NERACA
31 Desember 2008, 2007 dan 2006
--------------------------------------------------------------BALANCE SHEETS
December 31, 2008, 2007 and 2006

A S E T/
ASSETS
Catatan/
Notes

2008

2007

2006

Rp

Rp

Rp

Kas

2a, 3

55,636,019,470

42,367,185,300

20,985,770,925 Cash

Giro pada Bank Indonesia

2a,4

72,318,748,101

60,590,556,133

52,012,103,165

Giro pada bank lain :
Pihak ketiga
Penyisihan kerugian

2a,5
2h

Giro pada bank lain-bersih
Penempatan pada Bank lain dan
Bank Indonesia (setelah

Surat berharga :
Dimiliki dengan tujuan
untuk dijual :
Obligasi pemerintah
Dimiliki hingga jatuh tempo :
Pihak ketiga
Jumlah surat berharga
Penyisihan kerugian

3,280,119,179
(92,407,167)

13,489,936,914

3,187,712,012

640,373,474

246,554,516,907

146,786,068,594

2h

Current Account With Other
Banks-net

Placements with other banks
and Bank Indonesia (net of
allowance for possible losses
165,212,746,975
of Rp 953,000,000 in 2008)

2d,7

Jumlah surat berharga-bersih

Surat berharga yang dibeli
dengan janji untuk dijual
kembali

14,847,616,031
(1,357,679,117)

Current account with other
banks :
735,835,641 Third parties
(95,462,167) Allowance for possible losses

2b, 2c, 2h, 6

dikurangi penyisihan kerugian
sebesar
Rp 953,000,000 tahun 2008)

Current account with Bank
Indonesia

Marketable securities :
Available for sale :
17,887,400,000
299,348,183
–

9,628,400,000
–
299,348,183

–

Government bonds
Held-to-maturity :
Third parties

299,348,183

18,186,748,183

(34,527,303)

9,927,748,183
(34,527,303)

299,348,183 Total Marketable securities
(34,527,303) Allowance for possible losses

18,152,220,880

9,893,220,880

264,820,880

Total Marketable securities net

Securities purchased under
2e

–

–

46,450,820,525 resale agreement

Catatan atas laporan keuangan merupakan bagian yang
tidak terpisahkan dari laporan keuangan

--------------------------------------------------------------------The accompanying notes form an integral part of
these financial statements
1

PT BANK HIMPUNAN SAUDARA 1906, Tbk
N E R A C A (Lanjutan)
31 Desember 2008, 2007 dan 2006
--------------------------------------------------------------BALANCE SHEETS (Continued)
December 31, 2008, 2007 and 2006

A S E T (Lanjutan)/
A S S E T S (Continued)

Catatan/
Notes
Kredit yang diberikan :

Jumlah penyertaan
Penyisihan kerugian

2h

2h

Aset lain-lain
JUMLAH ASET

Rp

Rp
Loans

81,817,028,208
1,082,387,324,146

69,843,000,000
654,186,509,031

Related parties
Third parties

1,525,993,987,232 1,164,204,352,354
(27,251,429,156)
(18,506,762,593)

724,029,509,031
(11,211,377,031)

Total loans
Allowance for possible losses

1,498,742,558,076 1,145,697,589,761

712,818,132,000

Total loans – net
Investments :

387,437,000

387,437,000

387,437,000

Related parties

387,437,000
(3,874,370)

387,437,000
(58,115,550)

387,437,000
(58,115,550)

Total investments
Allowance for possible losses

383,562,630

329,321,450

329,321,450

Total investments – net

2j, 10

49,634,281,252
(13,316,686,030)

32,829,118,412
(9,103,834,139)

23,470,027,949
(7,029,128,705)

36,317,595,222

23,725,284,273

16,440,899,244

2t,17c

2,056,775,585

1,585,291,598

1,412,830,413

2h,2i,2k,2l,
1, 34a

33,498,228,202

28,883,522,299

24,629,863,692

1,977,150,161,987 1,463,045,752,300

1,041,197,682,743

Nilai buku
Aset pajak tangguhan

Rp

2g,2i,9

Jumlah penyertaan-bersih
Aset tetap :
Biaya perolehan
Akumulasi penyusutan

2006

134,746,243,076
1,391,247,744,156

Jumlah kredit yang diberikanbersih
Penyertaan :
Pihak yang mempunyai
hubungan istimewa

2007

2f,2i,
8,34c

Pihak yang mempunyai
hubungan istimewa
Pihak ketiga
Jumlah kredit yang diberikan
Penyisihan kerugian

2008

Catatan atas laporan keuangan merupakan bagian yang
tidak terpisahkan dari laporan keuangan

--------------------------------------------------------------------The accompanying notes form an integral part of
these financial statements
2

Property and Equipment :
Acquisition costs
Accumulated depreciation
Net Book value
Deferred tax assets

Other assets
TOTAL ASSETS

PT BANK HIMPUNAN SAUDARA 1906, Tbk
N E R A C A (Lanjutan)
31 Desember 2008, 2007 dan 2006
--------------------------------------------------------------BALANCE SHEETS (Continued)
December 31, 2008, 2007 and 2006

KEWAJIBAN DAN EKUITAS/
LIABILITIES AND EQUITY
Catatan/
Notes

2008

2007

2006

Rp

Rp

Rp

KEWAJIBAN
Kewajiban segera
Simpanan :

2m,12

4,908,997,924

3,622,011,438

LIABILITIES
Obligations due
3,037,519,085
immediately

2i,2n,13,
34d

Pihak yang mempunyai
hubungan istimewa
Pihak ketiga
Jumlah simpanan

Deposits from customers :

368,562,494,567
1,124,575,105,381

221,641,751,676
1,018,559,556,990

130,197,198,862
725,758,192,175

1,493,137,599,948

1,240,201,308,666

855,955,391,037 Total deposits from customers

Simpanan dari bank lain

14

257,371,397,490

22,719,238,857

20,687,490,603

Kewajiban kepada
Bank Indonesia

15

805,478,535

808,943,736

814,743,736

Related parties
Third parties

Deposits from other banks
Fund borrowings from
Bank Indonesia

Hutang pajak

2t,17b

6,300,830,304

4,724,360,672

4,305,841,808

Taxes payable

Kewajiban lain-lain

2h,16

6,754,095,351

5,876,017,425

2,699,812,142

Other liabilities

Kewajiban diestimasi
atas imbalan kerja

2o,18

7,345,627,091

5,284,305,326

4,709,434,710

Estimated obligations for
employee benefits

1,776,624,026,643

1,283,236,186,120

JUMLAH KEWAJIBAN

892,210,233,121 TOTAL LIABILITIES

Catatan atas laporan keuangan merupakan bagian yang
tidak terpisahkan dari laporan keuangan

--------------------------------------------------------------------The accompanying notes form an integral part of
these financial statements
3

PT BANK HIMPUNAN SAUDARA 1906, Tbk
N E R A C A (Lanjutan)
31 Desember 2008, 2007 dan 2006
--------------------------------------------------------------BALANCE SHEETS (Continued)
December 31, 2008, 2007 and 2006

KEWAJIBAN DAN EKUITAS (Lanjutan)/
LIABILITIES AND EQUITY (Continued)

Catatan/
Notes

2008

2007

2006

Rp

Rp

Rp

EKUITAS
Modal saham
Modal dasar 6.000.000.000
(2007 and 2006:
4.000.000.000) lembar saham
biasa, ditempatkan dan disetor
penuh 1.500.000.000 lembar
saham biasa dengan nilai
nominal Rp 100 per saham.

EQUITY

Share capital - authorized
capital 6,000,000,000 (2007
and 2006: 4,000,000,000)
ordinary shares, issued and
fully paid 1,500,000,000
ordinary shares with par value
Rp 100 per share
150,000,000,000

20

150,000,000,000

150,000,000,000

Agio saham

21

6,453,099,446

6,453,099,446

6,453,099,446 Additional paid-in capital

Cadangan umum

22

3,579,998,594

2,579,998,594

2,579,998,594 General reserve

Selisih penilaian nilai
wajar surat berharga yang
tersedia untuk dijual

2d,24

(2,722,600,000)

(781,600,000)

Laba ditahan
(akumulasi defisit)

43,215,637,304

21,558,068,140

JUMLAH EKUITAS

200,526,135,344

179,809,566,180

1,977,150,161,987

1,463,045,752,300

JUMLAH KEWAJIBAN
DAN EKUITAS

–
(10,045,648,418)

Retained earnings
(accumulated deficit)

148,987,449,622 TOTAL EQUITY

1,041,197,682,743

Catatan atas laporan keuangan merupakan bagian yang
tidak terpisahkan dari laporan keuangan

--------------------------------------------------------------------The accompanying notes form an integral part of
these financial statements
4

Unrealized loss from the
change in fair value of
securities available for sale net

TOTAL LIABILITIES
AND EQUITY

PT BANK HIMPUNAN SAUDARA 1906, Tbk
LAPORAN LA BA RUGI
Untuk tahun yang berakhir pada
tanggal-tanggal 31 Desember 2008, 2007 dan 2006

---------------------------------------------------------------STATEMENTS OF INCOME
For the years ended December 31, 2008, 2007 and 2006

Catatan/
Notes

Pendapatan bunga
Provisi dan komisi

Beban bunga

2i,2p,26,34c
2q,27

2i,2p,2v,28,
34d

Pendapatan bunga bersih
Pendapatan operasional lainnya

29

Beban penyisihan kerugian
Aset produktif

2h,30

Beban operasional lainnya :
Umum dan administrasi
Tenaga kerja

31
2o,32,34b

Jumlah beban
operasional lainnya
Laba operasional
Pendapatan (beban)
non operasional – bersih
Laba sebelum
pajak penghasilan
Pajak penghasilan :
Kini
Tangguhan

2007

2006

Rp

Rp

Rp

288,105,361,868
14,819,547,023

202,041,077,223
13,691,137,249

149,909,220,766 Interest income
7,113,752,436 Fees and commissions income

302,924,908,891 215,732,214,472 157,022,973,202
0000
0
(128,120,347,830) (78,630,611,488) (76,589,369,473) Interest expense

174,804,561,061

137,101,602,984

8,033,606,065

4,527,194,537

(12,977,617,434) (12,449,746,491)

80,433,603,729 Interest income – net
5,336,960,199 Other operating income

(3,900,836,625)

(65,546,269,429) (41,601,836,492) (31,757,662,485)
(49,657,858,123) (41,440,856,666) (29,226,275,421)

(115,204,127,552) (83,042,693,158) (60,983,937,906)
54,656,422,140
33

46,136,357,872

643,596,337)

(450,558,199)

55,300,018,477
2t,17a
2t,17d

Laba bersih tahun berjalan
Laba bersih per saham – dasar

2008

45,685,799,673

(18,113,933,300) (14,254,544,300)
471,483,987
172,461,185
37,657,569,164

2w,25

31,603,716,558

25.11

21.07

Other operating expenses :
General and administrative
Personnel
Total other operating
expenses

20,885,789,397 Operating income
Non – operating income
(1,711,406,444) (expense) - net

19,174,382,953 Income before tax
Income Tax Expense :
(6,065,203,700) Current
(16,905,779) Deferred
13,092,273,474 Net income
14.54

Catatan atas laporan keuangan merupakan bagian yang
tidak terpisahkan dari laporan keuangan

--------------------------------------------------------------------The accompanying notes form an integral part of
these financial statements
5

Allowance for possible losses
on earning assets

Earning per share – basic

PT BANK HIMPUNAN SAUDARA 1906, Tbk
LAPORAN PERUBAHAN EKUITAS
Untuk tahun yang berakhir pada
tanggal-tanggal 31 Desember 2008, 2007 dan 2006

--------------------------------------------------------------STATEMENTS OF CHANGES IN EQUITY
For the years ended December 31, 2008, 2007 and 2006

Catatan
/Notes
Saldo per 31 Desember 2005disajikan kembali/
Balance as of December 31, 2005restated
Setoran saham/
Advances for capital stock
Agio saham/
Additional paid-in capital
Biaya emisi saham/
Shares issuance costs
Laba bersih tahun berjalan/
Net income for the year
Saldo per 31 Desember 2006
Balance as of December 31, 2006
Selisih penilaian nilai wajar
surat berharga yang tersedia
untuk dijual/
Unrealized loss from the
change in fair value of
securities available for sale- net
Laba bersih tahun berjalan/
Net income for the year
Saldo per 31 Desember 2007
Balance as of December 31, 2007
Selisih penilaian nilai wajar
surat berharga yang tersedia
untuk dijual/
Unrealized loss from the
change in fair value of
securities available for sale- net
Pembentukan cadangan/
Allocation for general reserve
Pembagian dividen/
Distribution of dividends
Laba bersih tahun berjalan/
Net income for the year
Saldo per 31 Desember 2008/
Balance as of December 31,2008

Agio saham/
Modal
saham/Capital Additional paidin capital
stock
Rp
Rp

100,000,000,000

2r

2d,24

2d,24
22

2,313,025,000

Cadangan
umum/
General
reserve
Rp

Selisih penilaian
nilai wajar
surat berharga
yang tersedia
untuk dijualbersih/
Unrealized loss
from the change Laba ditahan/
Retained
in fair value of
earnings
secutities
available for sale- (Accumulated
deficit)
net
Rp
Rp

2,579,998,594

–

(23,137,921,892)

Jumlah
/Total
Rp

81,755,101,702

50,000,000,000

–

–

–

–

50,000,000,000

–

7,500,000,000

–

–

–

7,500,000,000

–

(3,359,925,554 )

–

–

–

–

–

–

–

150,000,000,000

6,453,099,446

2,579,998,594

–

–

–

–

–

–

–

150,000,000,000

6,453,099,446

2,579,998,594

–

–

–

–

–

1,000,000,000

–

–

–

–

–

–

–

–

–

150,000,000,000

6,453,099,446

3,579,998,594

(781,600,000 )
–

(781,600,000)

(1,941,000,000)

13,092,273,474

(3,359,925,554 )
13,092,273,474

(10,045,648,418) 148,987,449,622

–

(781,600,000)

31,603,716,558

31,603,716,558

21,558,068,140

179,809,566,180

–
(1,000,000,000)

(1,941,000,000)
–

23

(2,722,600,000)

Catatan atas laporan keuangan merupakan bagian yang
tidak terpisahkan dari laporan keuangan

--------------------------------------------------------------------The accompanying notes form an integral part of
these financial statements
6

(15,000,000,000 ) (15,000,000,000)
37,657,569,164

37,657,569,164

43,215,637,304 200,526,135,344

PT BANK HIMPUNAN SAUDARA 1906, Tbk
LAPORAN ARUS KAS
Untuk tahun yang berakhir pada
tanggal-tanggal 31 Desember 2008, 2007 dan 2006

---------------------------------------------------------------STATEMENTS OF CASH FLOWS
For the years ended December 31, 2008, 2007 and 2006

2008

2007

2006

Rp

Rp

Rp

ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan bunga, provisi dan komisi
Penerimaan dari transaksi
operasional lainnya
Pembayaran bunga
Bunga diterima dimuka
Pembayaran beban operasional
Penerimaan (pembayaran) untuk
transaksi non operasional – bersih

300,225,112,185

211,322,785,210

157,020,123,973

7,658,565,065
(128,155,430,166)
(107.374.328.585)

4,538,203,272
(78,479,976,330)
–
(89,183,938,947)

5,336,960,199
(76,589,369,473)
(32,179,475)
(69,524,839,781)

Other operating income received
Interest paid
Interest received in advance
Operational expenses paid
Non – operating transactions

(19,276,747,834)

(18,069,079,945)

(19,595,267,860)

paid - net

Perubahan dalam Aset dan kewajiban
operasi :
Penurunan (kenaikan) Aset operasi :
Penempatan pada Bank Indonesia
dan Bank-bank lain
Surat-surat berharga
Kredit yang diberikan
Aset lain-lain

(101,482,516,907)
(8,259,000,000)
(361,789,634,878)
(4,562,095,940)

18,426,678,381
(9,893,220,880)
(432,879,457,761)
378,551,898

171,198,259
(46,450,820,525)
(149,354,986,460)
(8,540,469,203)

Kas bersih diperoleh dari (digunakan
untuk) aktivitas operasi

(3,465,202)
10,216,496,382
23,608,837,318
219,280,428,073
234,472,688,141
1,703,425,480
878,077,927

67,140,441,059

(5,800,000)
74,497,211,151
31,189,961,392
278,558,745,086
2,031,748,254
418,518,864
3,064,429,388

(4,084,640,967)

30,914,436,709
20,932,423,528
156,257,333,384
17,515,052,639
(2,245,178,338)
1,255,974,483

17,048,742,059

Net cash provided by (used in)
operating activities

(21,650,000)

Catatan atas laporan keuangan merupakan bagian yang
tidak terpisahkan dari laporan keuangan

--------------------------------------------------------------------The accompanying notes form an integral part of
these financial statements
7

Changes in operating assets
and liabilities
Decrease (increase) in operating
assets :
Placements with Bank Indonesia
and other banks
Marketable securities
Loans
Other assets
Decrease (increase) in operating
liabilities
Fund borrowings from Bank
Indonesia
Deposits from customers :
Demand deposits
Savings deposits
Time deposits
Deposits from other banks
Taxes payable
Other liabilities

Kenaikan (penurunan) kewajiban operasi :
Kewajiban kepada Bank Indonesia
Simpanan :
Giro
Tabungan
Deposito berjangka
Simpanan dari bank lain
Hutang pajak
Kewajiban lain-lain

CASH FLOWS FROM
OPERATING ACTIVITIES
Interest, fees and commissions
received

PT BANK HIMPUNAN SAUDARA 1906, Tbk
LAPORAN ARUS KAS (Lanjutan)
Untuk tahun yang berakhir pada
tanggal-tanggal 31 Desember 2008, 2007 dan 2006
---------------------------------------------------------------------STATEMENTS OF CASH FLOWS (Continued)
For the years ended December 31, 2008, 2007 and 2006

2008
Rp
ARUS KAS DARI AKTIVITAS
INVESTASI
Penyertaan
Surat berharga yang dibeli dengan janji
untuk dijual kembali
Pembelian Aset tetap
Penjualan Aset tetap
Kas bersih diperoleh dari (digunakan
untuk) aktivitas investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Setoran modal
Agio saham
Biaya emisi saham
Pembayaran dividen
Kas bersih diperoleh dari (digunakan
untuk) aktivitas pendanaan

–
–
(16,872,932,519)

2,550,000
(16,870,382,519)

2007
Rp
–
46,450,820,525
(9,858,973,677)
–

36,591,846,848

Rp
CASH FLOWS FROM
INVESTING ACTIVITIES
(135,602,950) Investments
Securities purchased under
(46,475,860,752)
resale agreements
(5,071,788,488) Acquisition of property and
equipment
Proceeds from sale of property and
–
equipment
Net cash provided by (used in)
investing activities

(51,658,211,963)

–
–
–
(14,970,807,500)

–
–
–
–

CASH FLOWS FROM
FINANCING ACTIVITIES
50,000,000,000 Paid-in capital
7,500,000,000 Additional paid-in capital
(3,359,925,554) Shares’ issuance costs
–
Dividends paid

(14,970,807,500)

–

54,140,074,446

35,299,251,040

32,507,205,881

Kas dan setara kas awal tahun

106,145,453,445

73,638,247,564

Kas dan setara kas akhir tahun

141,444,704,485

106,145,453,445

Kenaikan bersih kas dan setara kas

2006

Kas dan setara kas terdiri dari :
Kas

55,636,019,470

42,367,185,300

Giro pada Bank Indonesia

72,318,748,101

60,590,556,133

Giro pada bank lain

13,489,936,914

3,187,712,012

Net cash provided by (used in)
financing activities

Net increase in cash
and cash equivalents
Cash and cash equivalents,
54,107,643,022
beginning of year

19,530,604,542

73,638,247,564

Cash and cash equivalents,
end of year

Cash and cash equivalents
consist of :
20,985,770,925
Cash
Current account with Bank
52,012,103,165
Indonesia
Current account with other
640,373,474
Banks

Catatan atas laporan keuangan merupakan bagian yang
tidak terpisahkan dari laporan keuangan

--------------------------------------------------------------------The accompanying notes form an integral part of
these financial statements
8

PT BANK HIMPUNAN SAUDARA 1906, Tbk
CATATAN ATAS LAPORAN KEUANGAN
31 Desember 2008, 2007 dan 2006

--------------------------------------------------------NOTES TO FINANCIAL STATEMENTS
December 31, 2008, 2007 and 2006

1. U M U M

1. GENERAL

a. Pendirian dan Informasi Umum

a.

Establishment and General Information

PT Bank Himpunan Saudara 1906 (untuk
selanjutnya disebut Bank) didirikan berdasarkan
akta notaris Noezar, SH, No 30 tanggal 15 Juni
1974. Akta pendirian ini telah mendapat
persetujuan dari Menteri Kehakiman Republik
Indonesia
berdasarkan
Surat
Keputusan
No YA 5/224/3 tanggal 30 Juni 1975 dan telah
didaftarkan di Pengadilan Negeri Bandung
No 132/1975 tanggal 17 Juli 1975 serta telah
diumumkan dalam Berita Negara Republik
Indonesia No 69 Tambahan No 448 tanggal
29 Agustus 1975.

PT Bank Himpunan Saudara 1906, Tbk (the Bank)
was established based on notarial deed of Noezar,
SH, No 30 dated June 15, 1974. The Articles of
Association were approved by the Minister of
Justice of the Republic of Indonesia based on the
decision letter No. YA 5/224/3 dated June 30,
1975 and was registered in Bandung District Court
No. 132/1975 on July 17, 1975. The letter was
published in State Gazette No. 69 Supplementary
No. 448 dated August 29, 1975.

Anggaran dasar telah mengalami beberapa kali
perubahan, terakhir disesuaikan dengan Undangundang No 40 tahun 2007 sebagaimana tertuang
dalam akta No 14 tanggal 11 Agustus 2008 yang
dibuat dihadapan notaris Stephanie Wilamarta
S.H., di Jakarta antara lain mengenai peningkatan
modal dasar Bank dari 4.000.000.000 saham
menjadi 6.000.000.000 saham. Akta perubahan ini
telah mendapat persetujuan dari Menteri Hukum
dan Hak Asasi Manusia Republik Indonesia
berdasarkan surat
keputusan No AHU53773.AH.01.02-Tahun 2008 tanggal 21 Agustus
2008. Pengumuman dalam Berita Negara Republik
Indonesia masih dalam proses.

The Bank’s Articles of Association have been
amended several times, the latest amendment was
meant to comply with Law No 40 Year 2007 as
notarized by notary Stephanie Wilamarta S.H.,
based on notarial deed No 14 dated August 11,
2008. One of the amendments was the increase of
the Bank’s share capital from 4,000,000,000 shares
to 6,000,000,000 shares. The amended Article of
Association was approved by the Minister of
Justice and Human Rights of the Republic of
Indonesia based on the decree No AHU53773.AH.01.02-Tahun 2008 dated August 21,
2008. The announcement in State Gazzette is still
in process.

Kegiatan utama Bank adalah menjalankan usaha
sebagai bank umum, Bank memperoleh ijin usaha
sebagai bank umum berdasarkan surat keputusan
Menteri Keuangan No Kep-067/KM,17/1993
tanggal 7 April 1993.

9

The main activity of the Bank is commercial
banking. The bank obtained its license as
commercial bank based on the decree of the
Minister of Finance No Kep-067/KM17/1993 dated
April 7, 1993.

PT BANK HIMPUNAN SAUDARA 1906, Tbk
CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)
31 Desember 2008, 2007 dan 2006

------------------------------------------------------------------NOTES TO FINANCIAL STATEMENTS (Continued)
December 31, 2008, 2007 and 2006
1. U M U M (Lanjutan)

1. GENERAL (Continued)

a. Pendirian dan Informasi Umum (Lanjutan)

a. Establishment and General Information
(Continued)
The Bank has obtained its license to open branches
as follows: based on the Bank Indonesia decree
No.10/222/DS/Bd dated September 12, 2008, the
Bank obtained its license to open branches in
Tasikmalaya; based on the Bank Indonesia decree
No.10/251/DS/Bd dated November 28, 2008, the
Bank obtained its license to open branches in
Yogyakarta; based on the Bank Indonesia decree
No.10/260/DS/Bd dated November 16, 2008, the
Bank obtained its license to open branches in
Denpasar. The head-office of the Bank is located at
Jl. Buah Batu No 58, Bandung.

Bank telah mendapatkan izin pembukaan kantor
cabang sebagai berikut: Surat keputusan Bank
Indonesia No 10/222/DS/Bd tanggal 12 September
2008, Bank telah memperoleh izin untuk membuka
Kantor Cabang Tasikmalaya, Surat keputusan
Bank Indonesia No 10/251/DS/Bd tanggal 28
November 2008, Bank telah memperoleh izin
untuk membuka Kantor Cabang Yogyakarta, Surat
keputusan Bank Indonesia No 10/260/DS/Bd
tanggal 16 Desember 2008, Bank telah
memperoleh izin untuk membuka Kantor Cabang
Denpasar. Kantor Pusat Bank berkedudukan di
Jalan Buah Batu No 58, Bandung.
Bank mempunyai kantor cabang, kantor cabang
pembantu, kantor kas, payment point dan ATM
yang berada di Kantor Pusat, Kantor Cabang,
Kantor Cabang Pembantu dan Kantor Kas sebagai
berikut:

Kantor cabang
Kantor cabang pembantu
Kantor kas
Anjungan Tunai Mandiri (ATM)
Payment point

The Bank has branches, sub branches, cash offices,
payment points, and ATMs located in the head
office, branches, sub-branches and cash offices.

2008

2007

2006

10
13
16
27
1

7
12
12
24
1

4
9
15
20
1

Branches
Sub branches
Cash offices
Automatic Teller Machines (ATM)
Payment points

Berdasarkan surat keputusan Badan Pengawas
Pasar Modal dan Lembaga Keuangan Nomor :
KEP-01/BL/Kstd/2007 tanggal 12 September 2007
tentang Persetujuan Bank Umum Sebagai
Kustodian PT Bank Himpunan Saudara 1906, Tbk
telah melakukan kegiatan operasional usaha jasa
kustodian mulai tanggal 8 Oktober 2007.

The Bank started its custodian services on October 8,
2007. The Bank was allowed to serve as Custodian
Bank based on the decree of the Capital Market
Supervisory Agency (“BAPEPAM”) No : KEP01/BL/KSTD/2007 dated September 12, 2007.

Berdasarkan surat keputusan Deputi Gubernur
Bank Indonesia Nomor : 10/2/KEP,DpG/2008
tanggal 22 Februari 2008 tentang penunjukkan
Perseroan Terbatas sebagai Bank Umum Devisa,
PT Himpunan Saudara 1906, Tbk telah melakukan
kegiatan operasional usaha sebagai bank devisa
tanggal 14 April 2008.

The Bank started its foreign exchange operation on
April 14, 2008. The Bank was allowed to engage in
foreign exchange activities based on the decree of
Deputy
Governor
of
Bank
Indonesia
No 10/2/KEP.DpG/2008 dated February 22, 2008.

10

PT BANK HIMPUNAN SAUDARA 1906, Tbk
CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)
31 Desember 2008, 2007 dan 2006

------------------------------------------------------------------NOTES TO FINANCIAL STATEMENTS (Continued)
December 31, 2008, 2007 and 2006

1. U M U M (Lanjutan)

1. GENERAL (Continued)
b. The Bank’s Public Offerings

b. Penawaran Umum Saham Bank
Pada tanggal 4 Desember 2006, Bank memperoleh
pernyataan efektif dari Ketua Badan Pengawas
Pasar Modal (Bapepam) dengan surat No S3065/BL/2006 untuk melakukan penawaran umum
atas 500.000.000 saham biasa atas nama kepada
masyarakat. Nilai nominal per saham Rp 100
dengan harga penawaran Rp 115, Pada tanggal 12
Desember 2006 saham tersebut telah dicatatkan
pada Bursa Efek Jakarta dengan Surat Direksi PT
Bursa Efek Jakarta No S,1192/BEJ-PSJ/12-2006
tanggal 12 Desember 2006.

On December 4, 2006, the Bank obtained an
approval from the Chairman of the Capital Market
Supervisory Agency (“BAPEPAM”) based on letter
No S-3065/BL/2006 to offer 500,000,000 scommon
shares to the public. The par value per share was Rp
100 with bid price of Rp 115 per share. On
December 12, 2006, the shares were registered at
Indonesia Stock Exchange (formerly Jakarta Stock
Exchange) based on the Bank’s Board of Directors’
letter No S1192/BEJ-PSJ/12-2006.

c. Dewan Komisaris, Direksi, Komite Audit dan
Karyawan

c. Board of Commissioners, Board of Directors,
Audit Committee and Employees

Pada tanggal 31 Desember 2008, 2007 dan 2006,
anggota Dewan Komisaris, Direksi dan Komite
Audit adalah sebagai berikut :

As at December 31, 2008, 2007 and 2006, the
members of the Board of Commissioners, Board of
Directors and Audit Committee are as follows :

2008
Dewan Komisaris :
Komisaris Utama : Rd, Maulana Ibrahim
Komisaris
: Maskan Iskandar
: Uce Karna Suganda
Direksi :
Direktur Utama
: Farid Rahman
Direktur
: Madyantoro Purbo
: Arief Budiman
Komite Audit:
Ketua
: Maskan Iskandar
Anggota
: Suharjadi Sunarja
: Nanny Dewi
Komite Pemantau
Resiko
Ketua
Anggota

Komite Renumerasi
dan Nominasi
Ketua
Anggota

: Uce Karna Suganda
: Suharjadi Sunarja
: Nanny Dewi

: Maskan Iskandar
: Rd, Maulana Ibrahim
: Dandung Patria

2007
Rd, Maulana Ibrahim
Maskan Iskandar
Uce Karna Suganda
Farid Rahman
Madyantoro Purbo
Arief Budiman
Maskan Iskandar
Suharjadi Sunarja
Y Lilis Sujanarto

Uce Karna Suganda
Suharjadi Sunarja
Y Lilis Sujanarto

Maskan Iskandar
Rd, Maulana Ibrahim
Dandung Patria

11

2006
Board of Commissioners :
RH Gartina Dendadipura President Commissioner
Maskan Iskandar
Commissioners
–
Board of Directors :
Farid Rahman
President Director
Madyantoro Purbo
Directors
Arief Budiman
Audit Committee
–
Chairman
–
Members
–

–
–
–

–
–
–

Renumeration and
Nomination
Chairman
Members

PT BANK HIMPUNAN SAUDARA 1906, Tbk
CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)
31 Desember 2008, 2007 dan 2006

------------------------------------------------------------------NOTES TO FINANCIAL STATEMENTS (Continued)
December 31, 2008, 2007 and 2006

1. U M U M (Lanjutan)

1. GENERAL (Continued)

c. Dewan Komisaris, Direksi, Komite Audit dan
Karyawan (Lanjutan)

c. Board of Commissioners, Board of Directors,
Audit Committee and Employees (Continued)

Susunan Dewan Komisaris dan Direksi pada
tanggal 31 Desember 2008 ditentukan berdasarkan
akta notaris Kirana Ivyminerva Wilamarta, SH,
LL,M. No 3 tanggal 24 Agustus 2007, susunan
pengurus Bank untuk waktu 5 tahun sampai
dengan tanggal 30 Mei 2012.

The composition of the Board of Commissioners and
Board of Directors on December 31, 2007 was
determined based on notarial deed of Kirana
Ivyminerva Wilamarta, SH, LLM, No. 3 dated
August 24, 2007. The above Board of
Commissioners and Board of Directors will hold
office for 5 years or up to May 30, 2012.

Susunan Dewan Komisaris dan Direksi pada
tanggal 31 Desember 2008 dan 2007 tersebut telah
memperoleh persetujuan dari Bank Indonesia
melalui surat No 9/66/GBI/DPIP/Rahasia tanggal
20 Juni 2007.
Susunan Komite Audit telah dibentuk berdasarkan
Keputusan Dewan Komisaris No 005/KEPDEKOM/SDRA/III/07 tanggal 6 Maret 2007,
Berdasarkan Keputusan Dewan Komisaris No,
004/KEP-DEKOM/SDRA/XI/2008 tanggal 25
November 2008 tentang pengangkatan/penunjukan
anggota komite audit bahwa susunan anggota
Komite Audit mengalami perubahan.

The composition of the Board of Commissioners and
Board of Directors on December 31, 2008 and 2007
was approved by the Bank Indonesia through its
letter No 9/66/GBI/DPIP/Rahasia dated June 20,
2007.
The composition of the Audit Committee was
formed based on the Board of Commissioners’
decision letter No 005/KEP-DEKOM/SDRA/III/07
dated March 6, 2007. Based on the Board of
Commissioners’ decision letter No. 004/KEPDEKOM/SDRA/XI/2008 dated November 25, 2008,
the composition of the Audit Committee has been
changed.

Susunan Komite Pemantau Resiko telah dibentuk
berdasarkan Keputusan Dewan Komisaris No
010/KEP-DEKOM/SDRA/VI/07 tanggal 21 Juni
2007, dan berdasarkan Keputusan Dewan
Komisaris No 005/KEP-DEKOM/SDRA/XI/2008
tanggal
25
Nopember
2007
tentang
pengangkatan/penunjukan
anggota
komite
pemantau risiko yang berlaku efektif sejak tanggal
1 Agustus 2008.

The composition of Risk Monitoring Committee was
formed based on the Board of Commissioners’
decision letter No 010/KEP-DEKOM/SDRA/VI/07
dated June 21, 2007. Based on the Board of
Commissioners’ decision letter No. 005/KEPDEKOM/SDRA/XI/08 dated November 25, 2007,
the Risk Monitoring Committee will take effect
starting August 1, 2008.

Susunan Komite Remunerasi dan Nominasi
dibentuk berdasarkan Keputusan Dewan Komisaris
No 008/KEP-DEKOM/SDRA/VI/07 tanggal 21
Juni 2007, dan berdasarkan Keputusan Dewan
Komisaris No 011/KEP-DEKOM/SDRA/VI/07
tanggal
21
Juni
2007
tentang
pengangkatan/penunjukan
anggota
komite
remunerasi dan nominasi yang berlaku efektif
sejak tanggal 21 Juni 2007.

The composition of Renumeration and Nomination
Committee was formed based on the Board of
Commissioners’ decision letter No 008/KEPDEKOM/SDRA/VI/07 dated June 21, 2007. Based
on the Board of Commissioners’ decision letter No.
011/KEP-DEKOM/SDRA/VI/07 dated June 21,
2007, the Renumeration and Nomination Committee
will take effect starting June 21, 2007.

12

PT BANK HIMPUNAN SAUDARA 1906, Tbk
CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)
31 Desember 2008, 2007 dan 2006

------------------------------------------------------------------NOTES TO FINANCIAL STATEMENTS (Continued)
December 31, 2008, 2007 and 2006

1. U M U M (Lanjutan)

1. GENERAL (Continued)

c. Dewan Komisaris, Direksi, Komite Audit dan
Karyawan (Lanjutan)

c. Board of Commisioner, Director,
Commitee, and Employee (Continued)

Audit

Jumlah gaji dan tunjangan yang diberikan kepada
dewan komisaris dan dewan direksi bank pada
tahun 31 Desember 2008, 2007 dan 2006 masingmasing
sebesar
Rp
6.144.530.692,
Rp 7.154.381.939, dan Rp 4.544.624.630.

The total salaries and fringe benefits given to the
Board of Commissioners and Board of Directors for
the years ended December 31, 2008, 2007 and 2006
amounted to Rp 6,144,530,692, Rp 7,154,381,939
and Rp 4,544,624,630, respectively.

Jumlah karyawan pada tanggal 31 Desember 2008,
2007 dan 2006 masing-masing sebanyak 462, 379
dan 396 orang (tidak diaudit).

The number of employees as of December 31, 2008,
2007 and 2006 were 462, 379 and 396 employees,
respectively (unaudited).

2. IKHTISAR KEBIJAKAN AKUNTANSI

2. SUMMARY OF ACCOUNTING POLICIES

Suatu ikhtisar kebijakan akuntansi yang diterapkan
oleh Bank yang mempengaruhi penentuan posisi
keuangan dan hasil usahanya, dijelaskan di bawah ini :

The accounting policies, consistently applied in the
preparation of the financial statements, are as follows :

a. Penyajian Laporan Keuangan

a. Basis for preparation of Financial Statements

Laporan keuangan disusun berdasarkan prinsip
akuntansi yang berlaku umum di Indonesia atau
Stándar Akuntansi Keuangan, Ketentuan Bank
Indonesia, peraturan Badan Pengawas Pasar Modal
dan Lembaga Keuangan (Bapepam-LK) dan
Pedoman Penyajian Laporan Keuangan yang
ditetapkan oleh Bursa Efek.

The financial statements are prepared in conformity
with Statement of Financial Accounting Standards
(“SFAS”) No. 31 (2000 Revision) “Accounting for
Banking Industry” issued by the Indonesian Institute
of Accountants, the accounting and reporting
guidelines for Indonesian Banking Industry (PAPI
2001) issued through a joint task of the Indonesian
Institute of Accountants and Bank Indonesia and in
accordance with the Capital Market Supervisory
Agency (“BAPEPAM”) Regulations.

Laporan keuangan disusun dengan dasar
pengukuran
biaya historis kecuali untuk
instrumen keuangan tertentu seperti surat berharga
yang diperdagangkan atau tersedia untuk dijual.

The financial statements are prepared based on the
historical cost basis, except for certain financial
instruments such as trading and available-for sale
investments securities.

Laporan keuangan juga telah disusun berdasarkan
basis akrual, kecuali untuk laporan arus kas dan
tagihan bunga atas aktiva produktif yang
digolongkan sebagai ”non-performing” dicatat
secara dasar kas.

The financial statements are prepared on the accrual
basis, except for statement of cash flows and interest
on non-performing earning assets which are recorded
on a cash basis.

Laporan arus kas disusun berdasarkan penerimaan
dan pengeluaran kas dan setara kas yang
diklasifikasikan ke dalam aktivitas operasi,
investasi, dan pendanaan dengan menggunakan
metode langsung. Untuk penyajian laporan arus
kas, kas dan setara kas terdiri dari kas, giro pada
Bank Indonesia dan giro pada bank lain yang tidak
digunakan sebagai jaminan atau dibatasi
penggunaannya.

The statements of cash flows are prepared based on
the changes in cash and cash equivalents which are
classified as operating, investing, and financing
activities. The statements of cash flows are prepared
using the direct method. Cash and cash equivalents
consist of cash on hand and current account with
Bank Indonesia and with other banks which are not
held as collateral or restricted.

13

PT BANK HIMPUNAN SAUDARA 1906, Tbk
CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)
31 Desember 2008, 2007 dan 2006

------------------------------------------------------------------NOTES TO FINANCIAL STATEMENTS (Continued)
December 31, 2008, 2007 and 2006

2. IKHTISAR KEBIJAKAN AKUNTANSI
(Lanjutan)

2. SUMMARY OF ACCOUNTING POLICIES
(Continued)

a. Penyajian Laporan Keuangan
(Lanjutan)

a. Basis for preparation of Financial Statements
(Continued)

Mata uang pelaporan yang digunakan dalam
laporan keuangan adalah mata uang Rupiah yang
merupakan mata uang fungsional.
b. Penempatan pada Bank Indonesia

The financial statements are presented in Rupiah,
which is the functional and reporting currency of the
Company.
b. Placements with Bank Indonesia

Penempatan pada Bank Indonesia dinyatakan
sebesar saldo penempatan setelah dikurangi
bunga diterima dimuka yang belum diamortisasi.
c. Penempatan pada Bank Lain

Placements with Bank Indonesia are stated at the
outstanding balance less unamortized interest
received but not yet earned.
c. Placements with Other Banks

Penempatan pada bank lain disajikan sebesar nilai
nominal penyetoran atau nilai yang diperjanjikan
sesuai dengan penempatan dikurangi dengan
penyisihan kerugian.
d. Surat Berharga

Placements with other banks are stated at outstanding
balance less allowance for possible losses.

d. Marketable Securities

Surat berharga terdiri dari surat-surat berharga
yang diperdagangkan di pasar uang dan di bursa
efek yang dinyatakan sesuai dengan PSAK No 50
tentang ”Akuntansi Investasi Efek Tertentu”
adalah sebagai berikut :

Marketable securities consist of commercial papers
traded in the money market and shares listed at the
stock exchange. In accordance with SFAS No. 50,
”Accounting for Investment in Specific Securities”,
securities are classified as one of these categories :

• Surat berharga yang diklasifikasikan dalam
kelompok diperdagangkan dinyatakan sebesar
nilai wajar, keuntungan (kerugian) yang belum
direalisasi akibat kenaikan (penurunan) nilai
wajar dilaporkan dalam laporan laba rugi tahun
berjalan.

• Marketable securities which are classified as
trading securities are stated at fair value,
Unrealized gains or losses from the increase or
decrease in fair value are reflected in the current
operations.

• Surat berharga yang diklasifikasikan dalam
kelompok dimiliki hingga jatuh tempo
dinyatakan berdasarkan biaya perolehan setelah
dikurangi dengan amortisasi premi atau
ditambah amortisasi diskonto.

• Marketable securities which are classified as
held-to maturity are presented in the balance
sheet at acquisition cost after amortization of
premium or discount.

• Surat berharga yang diklasifikasikan dalam
kelompok tersedia untuk dijual dinyatakan
berdasarkan
nilai
wajar,
keuntungan
(kerugian) yang belum direalisasi akibat
kenaikan (penurunan)
nilai wajar tidak
diakui dalam laporan laba rugi tahun berjalan,
melainkan disajikan secara terpisah sebagai
komponen ekuitas.

• Marketable securities which are classified as
available-for-sale are stated at fair value,
unrealized gains or losses from the increase or
decrease are recorded as part of equity and will
be recognized in the statement of income during
the year when the securities are sold.

14

PT BANK HIMPUNAN SAUDARA 1906, Tbk
CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)
31 Desember 2008, 2007 dan 2006

------------------------------------------------------------------NOTES TO FINANCIAL STATEMENTS (Continued)
December 31, 2008, 2007 and 2006

2. IKHTISAR KEBIJAKAN AKUNTANSI
(Lanjutan)

2. SUMMARY OF ACCOUNTING POLICIES
(Continued)

d. Surat Berharga (Lanjutan)

d. Marketable Securities (Continued)

Penurunan nilai surat berharga dibawah biaya
perolehan yang merupakan penurunan bersifat
permanen dibebankan pada laporan laba rugi tahun
berjalan.
Pemindahan surat berharga antar
kelompok dicatat berdasarkan nilai wajar.

Permanent decline in value of securities is charged
directly to current operations. Transfer of marketable
securities between categories is recorded at fair
value.

Untuk menghitung laba atau rugi yang direalisasi
dan penjualan surat berharga, ditentukan
berdasarkan metode identifikasi khusus dan
dibebankan atau dikreditkan dalam laporan laba
rugi periode yang bersangkutan.

Realized gain or loss from sale of securities is
calculated using the specific identification method
and recognized in the current year statement of
income.

e. Surat berharga yang dibeli dengan janji
untuk dijual kembali

e. Securities Purchased under Resale Agreement

Surat berharga yang dibeli dengan janji untuk
dijual kembali (reverse repo) diakui sebesar harga
jual kembali surat berharga yang bersangkutan
dikurangi pendapatan bunga yang belum
diamortisasi. Selisih antara harga beli dan harga
jual diperlakukan sebagai pendapatan bunga yang
belum diamortisasi dan diakui sebagai pendapatan
bunga sesuai dengan jangka waktu surat berharga
yang dibeli hingga dijual kembali,
f. Kredit Yang Diberikan

Securities purchased under resale agreements
(reverse repo) are recognized as a repo receivable in
the amount of the resale price of the related
securities, less unamortized interest. The difference
between the purchase price and the selling price is
treated as unamortized interest and is recognized as
interest income in accordance with the period from
the time the securities are purchased until they are
resold.

f. Loans

Kredit yang diberikan disajikan sebesar jumlah
bruto pokok kredit dikurangi penyisihan kerugian
kredit. Untuk kredit yang direstrukturisasi, dalam
pokok kredit termasuk bunga dan biaya lainnya
yang dialihkan menjadi pokok kredit. Bunga yang
dikapitalisasi ke pokok kredit diakui sebagai
pendapatan bunga yang ditangguhkan.

15

Loans are recognized at the principal amount at the
time of drawdown. Loans are presented at the gross
amount of outstanding balance less allowance for
possible losses. For restructured loans, the gross
amount of loans consist of principal loans, interest
and other charges, which are capitalized as principal
loans. The capitalized interest is recognized as
unearned interest income.

PT BANK HIMPUNAN SAUDARA 1906, Tbk
CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)
31 Desember 2008, 2007 dan 2006

------------------------------------------------------------------NOTES TO FINANCIAL STATEMENTS (Continued)
December 31, 2008, 2007 and 2006

2. IKHTISAR KEBIJAKAN AKUNTANSI
(Lanjutan)

2. SUMMARY OF ACCOUNTING POLICIES
(Continued)

g. Penyertaan Saham

g. Investments

Penyertaan saham merupakan penanaman dana
dalam bentuk saham pada perusahaan yang
bergerak di bidang keuangan yang tidak melalui
pasar modal untuk tujuan investasi jangka panjang.

Investments consists of funds invested in the form of
stocks in financial companies which are not traded in
the stock market and held for long-term purposes.

Berdasarkan PSAK No 15 tentang ”Investasi pada
Perusahaan Asosiasi”, metode pencatatan untuk
penyertaan dengan kepemilikan dibawah 20%
dilakukan dengan metode biaya (cost method)
sedangkan penyertaan dengan kepemilikan 20% –
50% dilakukan dengan metode ekuitas (equity
method).

In accordance with SFAS No. 15, “Accounting for
Investments in Associates”, investments in shares
with an ownership of less than 20% are accounted
for using the cost method, while those with an
ownership of 20%-50% are accounted for using the
equity method.

Bagian laba (rugi) dari penyertaan yang dicatat
dengan metode ekuitas dikreditkan (dibebankan)
dalam laporan laba rugi tahun berjalan.

Income (loss) from investments which is accounted
for using the equity method is credited (charged) to
the statement of income for the year.

h. Penyisihan kerugian aset produktif dan
non-produktif

h. Allowance for possible losses on earning
and non-earning assets

Penyisihan kerugian aktiva produktif serta estimasi
kerugian komitmen dan kontinjensi dibentuk
berdasarkan penelaahan dan penilaian manajemen
terhadap kualitas masing-masing aktiva produktif.
Bank menentukan jumlah minimum penyisihan
penghapusan aktiva produktif serta estimasi
kerugian komitmen dan kontinjensi dengan
mempertimbangkan peraturan Bank Indonesia
No 31/148/Kep/Dir tanggal 12 Nopember 1998
yang telah diubah terakhir dengan Peraturan Bank
Indonesia No 9/6/PBI/2007 tanggal 30 Maret 2007
yang diklasifikasikan ke dalam 5 (lima) kategori
sebagai berikut :

Lancar
Dalam Perhatian Khusus
Kurang Lancar
Diragukan
Macet

Allowance for possible losses on earning assets and
estimated losses on commitments and contingencies
are determined based on management’s review of the
quality of each earning asset. Bank determines the
minimum allowance for possible losses on earning
assets and estimated losses on commitments and
contingencies based on Bank Indonesia Regulation
No. 31/148/Kep/Dir dated November 12, 1998,
which was amended by Bank Indonesia Regulation
No 9/6/PBI/2007 dated March 30, 2007, regarding
“Asset Quality Ratings for Commercial Banks”,
which classified assets into 5 (five) categories as
follows :

1%
5%
15 %
50 %
100 %

16

Current
Special mention
Substandard
Doubtful
Loss

PT BANK HIMPUNAN SAUDARA 1906, Tbk
CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)
31 Desember 2008, 2007 dan 2006

------------------------------------------------------------------NOTES TO FINANCIAL STATEMENTS (Continued)
December 31, 2008, 2007 and 2006

2. IKHTISAR KEBIJAKAN AKUNTANSI
(Lanjutan)

2. SUMMARY OF ACCOUNTING POLICIES
(Continued)

h. Penyisihan kerugian aset produktif dan
non-produktif (Lanjutan)

h. Allowance for possible losses on earning
and non-earning assets (Continued)

Persentase penyisihan kerugian di atas untuk
klasifikasi dalam perhatian khusus, kurang lancar,
diragukan dan macet ditetapkan terhadap saldo
setelah dikurangi dengan nilai agunan sesuai
dengan ketentuan Bank Indonesia.

In accordance with Bank Indonesia regulation, except
for earning assets categorized as current, the above
percentages are applied to the outstanding balances of
commitment and contingent assets and earning assets
less the collateral value.

Penyisihan kerugian atas komitmen dan
kontinjensi pada transaksi rekening administratif
disajikan sebagai kewajiban di neraca.

Allowances for possible losses on commitments and
contingencies arising from off balance sheet
transactions are presented in the liability section of
the balance sheet.

Aktiva produktif dan transaksi komitmen dan
kontinjensi dihapus bukukan dari penyisihan
kerugian pada saat manajemen berpendapat bahwa
aktiva produktif dan transaksi komitmen dan
kontinjensi tersebut harus dihapus bukukan karena
tidak mungkin tertagih lagi. Penerimaan kembali
aktiva produktif yang telah dihapuskan dicatat
sebagai penambahan penyisihan kerugian aktiva
produktif yang bersangkutan dalam tahun berjalan
dan kelebihan penerimaan dari pokok kredit yang
dihapusbukukan diakui sebagai pendapatan bunga.

The earning assets and commitment and contingent
assets are written-off and charged to allowance for
possible losses when management believes that they
are deemed uncollectible. Recovery of earning assets
previously written off is recorded as an addition to
allowance for possible losses during the year of
recovery. If the recovery exceeds the amount writtenoff, the excess amount is recognized as interest
income.

Aktiva produktif terdiri dari giro pada bank lain,
penempatan pada bank lain dan Bank Indonesia,
surat berharga, pinjaman yang diberikan, tagihan
akseptasi, penyertaan saham serta komitmen dan
kontinjensi pada transaksi rekening administratif
yang mempunyai risiko kredit.

Earning assets consist of current accounts with other
banks, placements with other banks and Bank
Indonesia, marketable securities, loans, acceptance
receivables, investments in shares and commitments
and contingencies with credit risk.

i. Transaksi dengan Pihak yang Mempunyai
Hubungan Istimewa

i. Transactions with Related Parties

Dalam kegiatan usahanya Bank melakukan
transaksi dengan pihak yang mempunyai hubungan
istimewa sesuai dengan ketentuan PSAK No 7
mengenai ”Pengungkapan Pihak-Pihak yang
Mempunyai Hubungan Istimewa”.

In conducting its activities, the Bank conducted
transactions with its related parties. A related party
relationship is defined in SFAS No. 7 ”Related Party
Disclosures”.

Seluruh transaksi dengan pihak yang mempunyai
hubungan istimewa, baik yang dilakukan dengan
atau tidak dengan persyaratan dan kondisi yang
sama dengan pihak ketiga diungkapkan dalam
laporan keuangan. Akun yang berkaitan dengan
transaksi dengan pihak yang mempunyai hubungan
istimewa diantaranya : Biaya dibayar dimuka,
kredit yang diberikan dan simpanan.

All transactions with related parties, which are
conducted under the same as well as different terms
and conditions with non-related parties, are disclosed
in the financial statements. Accounts with
transactions with related parties are Prepaid expense,
Loans, and Deposits.

17

PT BANK HIMPUNAN SAUDARA 1906, Tbk
CATATAN ATAS LAPORAN KEUANGAN (Lanjutan)
31 Desember 2008, 2007 dan 2006

------------------------------------------------------------------NOTES TO FINANCIAL STATEMENTS (Continued)
December 31, 2008, 2007 and 2006

2. IKHTISAR KEBIJAKAN AKUNTANSI
(Lanjutan)

2. SUMMARY OF ACCOUNTING POLICIES
(Continued)
j. Property and Equipment

j. Aset Tetap
Awalnya suatu aset tetap diukur sebesar biaya
perolehan, yang terdiri dari harga perolehannya
dan biaya-biaya yang dapat diatribusikan secara
langsung untuk membawa aset ke lokasi dan
kondisi yang diinginkan agar aset siap digunakan
sesuai dengan keinginan dan maksud manajemen,
serta estimasi awal biaya pembongkaran dan
pemindahan aset tetap dan restorasi lokasi aset.

Initially, an item of property and equipment is
measured at its cost, which comprises its purchase
price and any cost directly attributable to bringing
the assets to the location and condition necessary
for it to be capable of operating in the manner
intended by management, and also include the
initial estimate of the costs of dismantling and
removing the item and restoring the site on which it
is located.

Biaya-biaya setelah perolehan awal seperti
penggantian komponen dan inspeksi yang
signifikan, diakui dalam jumlah tercatat aset tetap
jika besar kemungkinan manfaat ekonomis di
masa depan akan mengalir ke Perusahaan dan
biaya tersebut dapat diukur secara andal. Sisa
jumlah tercatat biaya komponen yang diganti atau
biaya
inspeksi
terdahulu
dihentikan
pengakuannya. Biaya perawatan sehari-hari aset
tetap diakui sebagai beban pada saat terjadinya.

Subsequent expenditures such as replacement and
major inspection are added to the carrying amount
of the asset when it is probable that future economic
benefits will flow to the Bank and the cost of the
item can be measured reliably. The carrying amount
of those parts that are replaced or any remaining
carrying amounts of the cost of the previous
inspection is derecognized. The costs of day-to-day
servicing of an asset are recognized as an expense
in the period in which they are incurred.

Penyusutan diakui dengan menggunakan metode
garis lurus (straight line method) untuk
menyusutkan nilai aset tetap, kecuali tanah.

Depreciation is recognized on a straight-line basis
to write down the depreciable amount of property
and equipment, except land.

Tanah diakui sebesar biaya perolehan dan tidak
disusutkan. Beban-beban tertentu sehubungan
dengan perolehan atau perpanjangan hak atas
tanah ditangguhkan dan diamortisasi dengan
menggunakan metode garis lurus sepanjang tahun
yang lebih pendek antara hak atas tanah atau
umur ekonomis tanah. Beban ditangguhkan ini
disajikan dalam akun “Aset Lain-lain” pada
neraca.

Land is stated at cost and is not depreciated. Certain
costs associated with the acquisition or renewal of
lega