mestika 2015.pdf · selamat datang pada laporan tahunan 2015 bank mestika welcome to bank mestika...

Selamat datang pada Laporan Tahunan 2015 Bank Mestika

Welcome to Bank Mestika 2015 Annual Report

Tahun 2015 merupakan tahun yang penuh tantangan dan ujian bagi perekonomian Indonesia. Berbagai kinerja positif yang dicapai pada tahun 2015 seolah menjadi tidak terasa dengan berbagai tekanan yang dihadapi oleh perekonomian Indonesia yang tidak terlepas dari faktor pergeseran fundamental dalam perekonomian dunia.

Pada Laporan Tahunan ini Bank Mestika memilih tema “Meningkatkan Kualitas dan Produktivitas” sebagai bentuk salah satu strategi dalam menghadapi situasi bisnis yang penuh tantangan antara lain dengan meningkatkan fokus pada pengawasan dan pengendalian risiko yang lebih baik sehingga Bank dapat menjaga kualitas dan produktivitas. Dengan kata lain, apabila kualitas kredit dapat dijaga, maka produktivitas akan dapat terus ditingkatkan sehingga keuntungan yang dapat dicapai Bank akan menjadi lebih tinggi.

Selain itu Bank juga meningkatkan sinergi seluruh jajaran manajemen dengan meningkatkan kompetensi SDM, terus menumbuhkan kepercayaan masyarakat terhadap produk yang dipasarkan dan meningkatkan pelayanan.

Laporan tahunan ini memberikan gambaran secara komprehensif mengenai pencapaian kinerja Perusahaan selama tahun 2015, juga bertujuan untuk membangun pemahaman dan kepercayaan kepada Perusahaan dengan menyediakan informasi yang tepat, seimbang dan relevan.

2015 is the year which full of challenges and tests for Indonesia economy. Various positive performances achieved in 2015 seems not to be felt with pressures that faced by Indonesia economy which cannot be separated from the fundamental shift factors in the world economy.

In this Annual Report, Bank Mestika choose the theme of “Improving the Quality and Productivity” as one of the strategy form in facing business situations that are full of challenges by improving focus on the supervision and having a better risks controlling so that the Bank can maintain the quality and productivity. In other words, if the credit quality can be maintained, then the productivity will be improved so that the benefits can be achieved by Bank will be higher.

In addition, the Bank also improves the synergy of all management boards by improving the competence of human resources, keep growing the trust of the community against the marketed product and improving the services.

This annual report provides a comprehensive description of the achievement of company’s performance during 2015, also aims to build understanding and trust to the company by providing the right, well-balanced, and relevant information.

Meningkatkan Kualitas dan

Produktivitas sebagai bentuk

salah satu strategi dalam menghadapi situasi bisnis yang

penuh tantangan Improving the Quality and Productivity as one of the

strategy form in facing business situations that are

full of challenges

“

“

1. KILAS KINERJAPerformance Highlight

Ikhtisar Data Keuangan Explanation On Financial DataRasio Keuangan Financial RatiosLaporan Perhitungan Kewajiban Modal Minimum Computation for CAR Laporan Kualitas Aset Produktif dan Informasi Lainnya Reports of Quality Productive Assets and Other InformationIkhtisar Pembelian Kredit dari BPPN Related to Exchange Rate PurchaseTransaksi Valuta Asing dan Derivatif Foreign Currency & Derivatives TransactionsIkhtisar Saham Stock Highlights

2348

141516

202325

2628

293440

434452555656

2.1.2.2.2.3.

2.4.2.5.

2.6.2.7.2.8.2.9.2.10.2.11.

Riwayat Perusahaan Company Brief HistoryBidang Usaha Business FieldsVisi, Misi dan Nilai Bank Mestika Vision, Mission and Values of Bank Mestika Visi Vision Misi Missions Tujuan, Sasaran dan Strategi Goals, Objectives and Strategy Budaya dan Nilai Bank Cultures and ValuesStruktur Organisasi Organization StructureBiografi Dewan Komisaris dan Direksi Board of Commissioners and Board of Directors Biography2.5.1. Dewan Komisaris Board of Commissioners2.5.2. Direksi Board of Directors 2.5.3. Susunan Pengurus dan Manajemen Eksekutif The Composition Of The Board And Executive ManagementDeskripsi Pengembangan Karyawan Employee Development DescriptionStruktur Kelompok Usaha Business Group StructureAlamat Kantor dan Jaringan Kerja Offices And a Network AddressProfesi Penunjang Pasar Modal Supporting Institution of Capital MarketPeristiwa Penting Highlight EventPenghargaan dan Sertifikasi Award And Certifications

2.PROFILEPERUSAHAANCompany Profile

606061

62

62

636464

656768

3.1.

3.2.

Laporan Dewan Komisaris The Board of Commissioner’s Report3.1.1. Penilaian terhadap Kinerja Direksi Performance Assessment of the Directors3.1.2. Pandangan atas Prospek Usaha yang disusun Direksi Views on business prospects by directors3.1.3. Perubahan komposisi anggota dewan komisaris dan alasan perubahannya Changes in Board of Commissioners’ Composition and the reasons3.1.4. Penilaian atas kinerja komite-komite yang berada di bawah Dewan Komisaris Performance Assessment of the committees under board of Commissioners3.1.5. Subsequent Event Subsequent EventLaporan Direksi Board of Directors’ Report3.2.1. Kondisi Perekonomian Indonesia pada tahun 2015 The Economy condition of Indonesia in 20153.2.2. Kondisi Bank Mestika pada tahun 2015 The Condition of Bank Mestika in 20153.2.3. Prospek Usaha tahun 2016 Business Prospects in 20163.2.4. Penerapan Tata Kelola Perusahaan The implementation of Corporate Governance

3. LAPORAN DEWAN KOMISARIS DAN DIREKSI Board Of Commissioners and Directors Report

727376

77

77

7878

7879

79

80

80

4.1.4.2.4.3.

4.4.

4.5.

4.6.4.7.

4.8.4.9.

4.10.

4.11.

4.12.

Tinjauan Operasi Per Segmen Usaha Operating review per business segmentKinerja Keuangan Financial PerformanceKemampuan membayar utang dengan menyajikan perhitungan rasio yang relevanThe Ability of Debt Payment by Presenting Relevant Ratio CalculationTingkat Kolektibilitas Piutang Perusahaan Company’s level of Accounts Receivable CollectibilityStruktur Permodalan dan Kebijakan Manajemen atas Struktur Permodalan Capital Structure and Management Policy on Capital StructureIkatan yang Material untuk investasi barang modal Material Bond for Capital InvestmentsInformasi dan fakta material yang terjadi setelah tanggal laporan akuntanInformation And Material Facts Occurring After The Date Of Auditor’s ReportProspek usaha Business ProspectsPerbandingan antara target/proyeksi pada awal tahun buku dengan realisasiThe Comparison between Targets/Projections at the Beginning of Fiscal year with the RealizationTarget / proyeksi Bank Mestika dalam 1 (satu) tahun mendatang The Targets/Projections of Bank Mestika within 1 (One) year Aspek pemasaran atas produk dan jasa Bank The Marketing Aspect of Bank’s Products and Services.Kebijakan Dividen dan jumlah dividen per tahun yang diumumkan atau dibayar selama 2 (dua) tahun buku terakhir

4. ANALISIS PEMBAHASAN MANAJEMENManagement Discussion Analysis

DAFTAR IS IContents

5. TATA KELOLABANKCorporate Governance

868789

96

9698

9898

101102105107108109110110

110111

111

114115116116117122

126

129131133

134134198

202

Dewan Komisaris Board Of CommissionersDewan Direksi Board of DirectorsKebijakan Frekuensi Rapat Dewan Komisaris dan DireksiThe Policy of the Board of Commissioner and Directors’ Meeting FrequencyUraian kebijakan Remunerasi bagi Dewan Komisaris dan DireksiThe Description of the Remuneration Policy for Board of Commisioners and DirectorsRapat Umum Pemegang Saham Shareholders’ General Meeting Hubungan Keuangan dan Hubungan Keluarga Anggota Dewan Komisaris dan Direksi dengan Anggota Dewan Komisaris Lainnya dan/atau Pemegang Saham Pengendali BankFinancial and Family Relations of Board of Commissioner and Director members with the other members of Board of Commisioner and Director and/ or Controlling Shareholders of the BankKomite dibawah Dewan Komisaris Committee under The Board of Commissioners5.7.1. Komite Audit The Audit Committee5.7.2. Komite Pemantau Risiko Risk Monitoring Committee5.7.3. Komite Remunerasi & Nominasi Nomination and Remuneration CommitteeSekretaris Perusahaan Corporate SecretaryPelaksanaan Audit Internal The Implementation of Internal AuditAudit Eksternal (Akuntan Publik) External Audit (Public Accountant)Penerapan Manajemen Risiko Risk Management ImplementationPermasalahan Hukum Legal IssuesInformasi terkait Sanksi Administratif dari Regulator Informations related to Administrative Sanctions from RegulatorKode Etik (Code Of Conduct) Code Of ConductOptimalisasi Implementasi Good Corporate Governance Optimizing The Implementation Of Good Corporate GovernanceSpeak-Up Policy (Whistleblowing) Speak-Up Policy (Whistleblowing)

Pendahuluan IntroductionVisi dan Misi Vision and Mission Struktur Pengelolaan CSR The Management Structure of CSRPengelolaan Dana CSR Fund’s Management of CSRJenis Program Types of ProgramRealisasi Program CSR The Realization of CSR program

Sistem Pengawasan dan Pengendalian Audit Intern Bank Supervision and Controlling System of Bank’s Internal AuditKepatuhan ComplianceHuman Capital Human CapitalAnti Pencucian Uang dan Pencegahan Pendanaan Terorisme (APU & PPT) Anti Money Laundring (AMT) and Combating the Financing on Terrorism (CFT) ProgramTeknologi Sistem Informasi Information Technology SystemsManajemen Risiko Risk ManagementAkses Informasi dan Data Perusahaan The Access of Information and Company’s Data

5.1.5.2.5.3.

5.4.

5.5.5.6.

5.7.

5.8.5.9.5.10.5.11.5.12.5.13.

5.14.5.15.

5.16.

6.1.6.2.6.3.6.4.6.5.6.6.

7.1.

7.2.7.3.7.4.

7.5.7.6.7.7.

7. TINJAUANMANAJEMEN Management Review

6. CORPORATESOCIALRESPONSIBILITYCorporate Social Responsibility

Laporan KeuanganFinancial Statement

82

82

83

83

83

4.13.

4.14.

4.15.

4.16.

4.17.

Dividend policy and the Amount of Declared or Paid per year during the last 2 (two) Fiscal yearsRealisasi penggunaan dana hasil penawaran umumThe Realization of Funds Usage in the result of Public OfferingInformasi terkait Benturan Kepentingan dan Transaksi Afiliasi Related Information about conflict of Interest and the Affiliated transactionsInformasi Penting Terkait Investasi, Ekspansi, Akuisisi, Divestasi, penggabungan/peleburan usaha dan retrukturisasi utang/modalImportant Information Related to Investment, Expansion, Acquisition, Divestment, Merger/ Consolidation of Business and Restructuring of Debt/ EquityPerubahan peraturan perundang-undangan yang berpengaruh signifikan terhadap perusahaan dan dampaknya terhadap laporan keuanganChanges in the Regulation of the Laws that Significantly Influence the Company and the Impact on the Financial StatementsPerubahan kebijakan akuntansi, alasan dan dampaknya terhadap laporan keuangan The Changes in Accounting Policies, Reasons and Impact on Financial Statements

Nama Perusahaan Company’s Name

Pendirian Perusahaan Company’s Establishment

Pencatatan Saham Stock’s Listing

Kode Saham Stock Code

Kode Swift Swift Code Kantor Pusat Head Office

Call Center Call Center

Telepon Phone

Fax Fax

Website Website

Email Email

:::

:::

:::::

PT Bank Mestika Dharma Tbk27 April 1955 April 27th, 1955

Resmi tercatat di Bursa Efek Indonesia tanggal 8 Juli 2013Officially listed in Indonesia Stock Exchange on July 8th, 2013

BBMDBMDMIDJAJl. Zainul Arifin No. 118Medan – Sumatera Utara 2015214083(061) 4525800(061) 4555025, 4527324, 4571406, [email protected]

KILASKINERJA

PERFORMANCE HIGHLIGHT

NO. URAIAN Description 2015 2014 2013

1 Pendapatan Bunga Bersih Net interest Income 655.976 594.002 562.078

2 Laba Operasional Operating Profit 327.104 316.395 412.537

3 Laba Sebelum Pajak Gross Profit 322.436 315.940 410.559

4 Laba Bersih Net Profit 240.772 237.030 308.299

5 Laba Bersih Per Saham Basic earning per share 59 58 75

6 Total Biaya Dana Total cost of funds 323.722 280.532 195.164

7 Jumlah Laba (rugi) yang dapat didistribusikan kepadaProfit (loss) attributable to 240.772 237.030 308.299

a. Pemilik Entitas Induk Owner of Parent Company 240.772 237.030 308.299

b. Kepentingan non pengendali Non controlling interest 0 0 0

8 Jumlah Laba (rugi) Komprehensif Comprehensive profit (loss) 193.372 279.859 71.836

9 Jumlah Laba (rugi) Komprehensif yang dapat didistribusikan kepada Comprehensive Profit (loss) attributable to 193.372 279.859 71.836

a. Pemilik Entitas Induk Owner of Parent Company 193.372 279.859 71.836

b. Kepentingan non pengendali Non controlling interest 0 0 0

10 Jumlah Aset Total Assets 9.409.597 8.672.084 7.911.550

11 Jumlah Liabilitas Total liabilities 7.145.762 6.541.263 5.980.587

12 Jumlah Ekuitas Total Equity 2.263.835 2.130.821 1.930.963

13 Aktiva Produktif Productive assets 9.727.451 9.151.431 7.083.225

14 Kredit Yang Diberikan Granted Loans 7.110.427 6.523.220 5.989.260

15 Dana Pihak Ketiga Third Party Funds 6.998.086 6.439.811 5.851.651

16 Pinjaman Diterima Loans received 0 0 16.456

17 Jumlah Lembar Saham Yang Ditempatkan dan Disetor (lembar) Total Authorized and Paid-up share 4.090.090.000 4.090.090.000 4.090.090.000

IKHTISAR DATA KEUANGANExplanation On Financial Data

Per 31 Desember 2015

2 ANNUAL REPORT 2015Laporan Tahunan 2015

KILAS KINERJAPerformance Highlight

LAPORAN DEWANKOMISARIS & DIREKSIBoard of Commissioners

and Directors Report

PROFILE PERUSAHAANCompany Profile

ANALISIS PEMBAHASAN MANAJEMENManagement

Discussion Analysis

RASIO-RASIO KEUANGAN Financial Ratios

NO. POS-POS Items 2015 2014 2013

1 Permodalan Capital

CAR Capital Adequacy Ratio 28,26 26,66 26,99

2 Aktiva Produktif Productive assets

a. Aktiva Produktif Bermasalah Non Performing Productive Assets 2,26 1,86 1,87

b. NPL Non Performing Loan 1,36 2,16 2,16

c. CKPN Aset Keuangan Terhadap Aset Produktif Financial asset CKPN to productive assets 1,33 0,9 1,16

3 Rentabilitas Rentability

a. ROA Return on Assets 3,53 3,86 5,42

b. ROE Return on Equity 11,24 12,13 17,98

c. NIM Net Interest Margin 8,13 8,24 8,36

d. BOPO 68,58 65,85 54,13

4 Likuiditas Liquidity

LDR Loan Deposit Ratio 101,61 101,3 102,35

5 Kepatuhan Compliance

a.1. Persentase Pelanggaran BMPK Percentage of violation to legal lending limits (LLL) 0 0 0

1.a. Pihak Terkait Related Parties 0 0 0

1.b. Pihak Tidak Terkait Non-Related Parties 0 0 0

a.2. Persentase Pelampauan BMPK Percentage of ecxeeds to legal lending limits (LLL) 0 0 0

2.a. Pihak Terkait Related Parties 0 0 0

2.b. Pihak Tidak Terkait Non-Related Parties 0 0 0

b. GWM Rupiah GWM Rupiah 7,57 8,23 8,14

c. PDN PDN 2,92 2,82 1,31

ANNUAL REPORT 2015Laporan Tahunan 2015

3

TATA KELOLA BANKCorporate Governance

TINJAUAN MANAJEMEN

Management Review

CORPORATE SOCIALRESPONSIBILITY

Corporate Social Responsibility

LAPORAN KEUANGAN

Financial Statement

LAPORAN PERHITUNGAN KEWAJIBAN PENYEDIAAN MODAL MINIMUMComputation for CAR


NO POS-POS Items DES-15 DES-14 DES-13

I KOMPONEN MODAL Capital Components

A Modal Inti Core Capital 2.218.555 1.930.695 1.789.987

1 Modal disetor Paid up capital 818.018 818.018 818.018

2 Cadangan Tambahan Modal Additional capital reserves 1.437.107 1.116.686 976.214

2.1 Faktor penambah *) Added Factor 163.604 1.183.691 994.409

a Agio Agio 0 0 0

b Modal sumbangan Donated Capital 0 0 0

c Cadangan umum General Reserves 163.604 163.604 163.604

d Cadangan tujuan Specific Reserves 0 0 0

e Laba tahun-tahun lalu yang dapat diperhitungkan (100%)Last year profit after income tax 1.088.902 902.710 677.636

f Laba tahun berjalan yang dapat diperhitungkan (50%)Current profit after tax(50%) 240.772 117.377 153.169

g Selisih lebih karena penjabaran laporan keuanganDifference arising from financial statements 0 0 0

h Dana setoran modal Paid in capital 0 0 0

i Waran yang diterbitkan (50%) Warrants issued 0 0 0

j Opsi saham yang diterbitkan dalam rangka program kompensasi berbasis saham (50%)Share option published in the occasion of share based compensation 0 0 0

2.2 Faktor pengurang *) Minus Factor -56.171 -44.814 -18.195

a Disagio Disagio 0 0 0

b Rugi tahun-tahun lalu yang dapat diperhitungkan (100%)Last year Loss(100%) 0 0 0

c Rugi tahun berjalan yang dapat diperhitungkan (100%) Current Loss(100%) 0 0 0

d Selisih kurang karena penjabaran laporan keuanganDifferences arising from translation of financial statements 0 0 0

e Pendapatan komprehensif lain : Kerugian dari penurunan nilai wajar atas penyertaan dalam kategori tersedia untuk dijualOther comprehensive income:loss and common value decrease In regards to ready for sale category 0 0 0

f Selisih kurang antara PPA dan cadangan kerugian penurunan nilai atas aset produktif Lower difference between PPA and loss reserves of decrease value on productive assets -55.666 -44.569 -17.657

g Penyisihan Penghapusan Aset (PPA) atas aset non produktif yang wajib dihitung Asset Removal Allowance(PPA) on non earning assets is calculated -505 -245 -538

h Selisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan dalam trading book Lower difference of total common value and financial instrument adjustment in trading book 0 0 0

3 Modal Inovatif *) Innovative Capital 0 0 0

3.1 Surat berharga subordinasi (perpetual non kumulatif )Subordinated Securities(perpetual and non accumulative) 0 0 0

3.2 Pinjaman subordinasi (perpetual non kumulatif ) Subordinated loans 0 0 0

3.3 Instrumen modal inovatif lainnya Other innovative capital instrument 0 0 0







Discussion Analysis



4 Faktor Pengurang Modal Inti *) Factor Reducing Core Capital 36.570 -4.009 -4.245

4.1 Goodwill Goodwill 0 0

4.2 Aset tidak berwujud lainnya Other undefinable asset 3.036 -4.009 -4.245

4.3 Penyertaan (50%) Investment(50%) 0 0 0

4.4 Kekurangan modal pada perusahaan anak asuransi (50%)Loss of subordinated insurance company 0 0 0

5 Kepentingan Non Pengendali Non-Controlling interest 0 0 0

B Modal Pelengkap Supplementary Capital 65.331 18.021 21.215

1 Level Atas (Upper Tier 2) *) 65.331 18.021 21.215

1.1 Saham preferen (perpetual kumulatif ) Preference Share(Perpetual Accumulative) 0 0 0

1.2 Surat berharga subordinasi (perpetual kumulatif )Subordinated Securities(Perpetual Accumulative) 0 0 0

1.3 Pinjaman Subordinasi (perpetual kumulatif )Subordinated loan(Perpetual Accumulative) 0 0 0

1.4 Mandatory convertible bond Mandatory convertible bond 0 0 0

1.5 Modal inovatif yang tidak diperhitungkan sebagai modal intiInnovative Capital recorded as Core Capital 0 0 0

1.6 Instrumen modal pelengkap level atas (upper tier 2) lainnyaOther Supplementary Capital Instrument (Upper Tier 2 0 0 0

1.7 Revaluasi aset tetap Fixed Asset Revaluation 0 0 0

1.8 Cadangan umum aset produktif (maks 1,25% ATMR)General Reserves of Productive Assets 65.331 18.021 21.215

1.9 Pendapatan komprehensif lain : Keuntungan dari peningkatan nilai wajar atas penyertaan dalam kategori tersedia untuk dijual (45%)Other comprehensive income: Income from value increase Common for investment available for sale category 0 0 0

2 Level Bawah (Lower Tier 2) maksimum 50% Modal Inti *)Lower Tier 2, max 50% Core Capital 0 0 0

2.1 Redeemable preference shares Redeemable preference shares 0 0 0

2.2 Pinjaman atau obligasi subordinasi yang dapat diperhitungkanLoans or Subordinated Securities 0 0 0

2.3 Instrumen modal pelengkap level bawah (lower tier 2) lainnyaLower Tier 2, Supplementary capital instrument 0 0 0

3 Faktor Pengurang Modal Pelengkap *) Minus Factor Supplementary Capital 0 0 0

3.1 Penyertaan (50%) Investments 0 0 0

3.2 Kekurangan modal pada perusahaan anak asuransi (50%)Loss of capital of subordinate insurance company 0 0 0

C Faktor Pengurang Modal Inti dan Modal PelengkapMinus Factor of Core Capital and Supplementary Capital 0 0 0

Eksposur Sekuritisasi Security Exposure 0 0 0

D Modal Pelengkap Tambahan Yang Memenuhi Persyaratan (Tier 3)Additonal supplementary capital that satisfies requirements (Tier 3) 0 0 0

E Modal Pelengkap Tambahan Yang Dialokasikan Untuk Mengantisipasi Risiko Pasar Additional supplementary capital allocated to anticipate market risk 0 0 0


5


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement



II TOTAL MODAL INTI DAN MODAL PELENGKAP (A + B - C) Total of Core Capital and Supplementary Capital 2.283.886 1.948.716 1.811.202

TOTAL MODAL INTI, MODAL PELENGKAP DAN MODAL PELENGKAP TAMBAHAN YANG DIALOKASIKAN UNTUK MENGANTISIPASI RISIKO PASAR (A + B - C + E)Total of Core Capital,Supplementary Capital and Additional supplementary capital allocated to anticipate market risk 2.283.886 1.948.716 1.811.202

IV ASET TERTIMBANG MENURUT RISIKO (ATMR) UNTUK RISIKO KREDIT **)Risk Weighted Asset (RWA) for Credit Risk 6.796.675 6.206.418 5.696.610

V ASET TERTIMBANG MENURUT RISIKO (ATMR) UNTUK RISIKO OPERASIONALRisk Weighted Asset (RWA) for Operational Risk 1.217.773 1.133.269 990.764

VI ASET TERTIMBANG MENURUT RISIKO (ATMR) UNTUK RISIKO PASARRisk Weighted Asset (RWA) for Market Risk 66.620 55.552 23.708

VII RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM UNTUK RISIKO KREDIT DAN RISIKO OPERASIONAL [II:(IV+V)]Capital Adequacy Ratio for Credit and Operational Risk 29% 26,87% 27,08%

VIII RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM UNTUK RISIKO KREDIT, RISIKO OPERASIONAL DAN RISIKO PASAR [III : (IV + V + VI)]Capital Adequacy Ratio for Credit, Operational and Market Risk 28,26% 26,35% 26,99%







Discussion Analysis


7


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Per 31 Desember 2015 (dalam jutaan rupiah) (in million rupiah)

NO. POS-POS

Items

DESEMBER 2015 December 2015 DESEMBER 2014 December 2014 DESEMBER 2013 December 2013

L DPK KL D M JUMLAH

TotalL DPK KL D M

JUMLAHTotal

L DPK KL D MJUMLAH

Total

I. PIHAK TERKAIT Related Parties

1. Penempatan pada bank lain Current account with other Banks 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

b. Valuta asing Foreign Currency 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2. Tagihan spot dan derivatif Spot and Derivated Receivable 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


3. Surat berharga Securities 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


4. Surat berharga yang dijual dengan janji dibeli kembali (Repo) Securities sold or will be repurchased 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


5. Tagihan atas surat berharga yang dibeli dengan janji dijual kembali (Reverse Repo) Receivables on Securities purchased under agreements to resell 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


6. Tagihan akseptasi Accepted Receivables 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

7. Kredit Loans 40.817 0 0 0 0 40.817 46.116 0 0 0 0 46.116 56.884 0 0 0 0 56.884

a. Debitur Usaha Mikro, Kecil dan Menengah (UMKM) Debitur of Small-Medium Scale business(UMKM) 1.936 0 0 0 0 1.936 2.114 0 0 0 0 2.114 914 0 0 0 0 914

i. Rupiah Rupiah 1.936 0 0 0 0 1.936 2.114 0 0 0 0 2.114 914 0 0 0 0 914

ii. Valuta asing Foreign Currency

b. Bukan debitur UMKM Non UMKM Debitur 38.881 0 0 0 0 38.881 44.002 0 0 0 0 44.002 55.970 0 0 0 0 55.970

i. Rupiah Rupiah 38.881 0 0 0 0 38.881 44.002 0 0 0 0 44.002 55.970 0 0 0 0 55.970

ii. Valuta asing Foreign Currency 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

c. Kredit yang direstrukturisasi Restructured Credit 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

i. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


d. Kredit properti Property Loans 17.668 17.668 22.317 0 0 0 0 22.317 0 0 0 0 3.366

8. Penyertaan Investments 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

9. Penyertaan modal sementara Temporary Investment Capital 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

10. Komitmen dan kontinjensi Commitment and Contigency 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


11. Aset yang diambil alih Take Over Asset 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

LAPORAN KUALITAS ASET PRODUKTIF DAN INFORMASI LAINNYAReports of Quality Productive Assets and Other Information







Discussion Analysis


NO. POS-POS

Items


L DPK KL D M JUMLAH

TotalL DPK KL D M

JUMLAHTotal

L DPK KL D MJUMLAH

Total

I. PIHAK TERKAIT Related Parties

1. Penempatan pada bank lain Current account with other Banks 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


2. Tagihan spot dan derivatif Spot and Derivated Receivable 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


3. Surat berharga Securities 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0



a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0



a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


6. Tagihan akseptasi Accepted Receivables 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

7. Kredit Loans 40.817 0 0 0 0 40.817 46.116 0 0 0 0 46.116 56.884 0 0 0 0 56.884

a. Debitur Usaha Mikro, Kecil dan Menengah (UMKM) Debitur of Small-Medium Scale business(UMKM) 1.936 0 0 0 0 1.936 2.114 0 0 0 0 2.114 914 0 0 0 0 914

i. Rupiah Rupiah 1.936 0 0 0 0 1.936 2.114 0 0 0 0 2.114 914 0 0 0 0 914

ii. Valuta asing Foreign Currency

b. Bukan debitur UMKM Non UMKM Debitur 38.881 0 0 0 0 38.881 44.002 0 0 0 0 44.002 55.970 0 0 0 0 55.970

i. Rupiah Rupiah 38.881 0 0 0 0 38.881 44.002 0 0 0 0 44.002 55.970 0 0 0 0 55.970


c. Kredit yang direstrukturisasi Restructured Credit 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

i. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


d. Kredit properti Property Loans 17.668 17.668 22.317 0 0 0 0 22.317 0 0 0 0 3.366



10. Komitmen dan kontinjensi Commitment and Contigency 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


11. Aset yang diambil alih Take Over Asset 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


9


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement


NO. POS-POS

Items


L DPK KL D M JUMLAH

TotalL DPK KL D M

JUMLAHTotal

L DPK KL D MJUMLAH

Total

II. PIHAK TIDAK TERKAIT Non Related Parties

1. Penempatan pada bank lain Current account with other Banks 106.147 0 0 0 0 106.147 18.987 0 0 0 0 18.987 63.049 0 0 0 0 63.049

a. Rupiah Rupiah 65.763 0 0 0 0 65.763 7.506 0 0 0 0 7.506 49.668 0 0 0 0 49.668

b. Valuta asing Foreign Currency 40.384 0 0 0 0 40.384 11.481 0 0 0 0 11.481 13.381 0 0 0 0 13.381

2. Tagihan spot dan derivatif Spot and Derivated Receivables 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


3. Surat berharga Securities 1.280.508 0 0 0 0 1.280.508 1.085.865 0 0 0 0 1.085.865 1.030.916 0 0 0 0 1.030.916

a. Rupiah Rupiah 1.280.508 0 0 0 0 1.280.508 1.085.865 0 0 0 0 1.085.865 1.030.916 0 0 0 0 1.030.916



a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0



a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


6. Tagihan Akseptasi Accepted Receivables 0 0 0 0 0 9.300 0 0 0 0 9.300 0 0 0 0 0 0

7. Kredit Loans 6.371.796 537.251 14.703 18.965 126.895 7.069.610 6.129.281 206.861 18.088 22.527 100.347 6.477.104 5.475.855 327.432 21.100 45.083 62.906 5.932.376

a. Debitur Usaha Mikro, Kecil dan Menengah (UMKM) Debitur of Small-Medium Scale business(UMKM) 2.037.414 153.015 9.670 12.105 73.601 2.285.805 2.033.544 113.641 14.634 11.575 60.098 2.233.492 1.914.296 149.278 10.630 23.124 41.844 2.139.172

i. Rupiah Rupiah 2.037.414 153.015 9.670 12.105 73.601 2.285.805 2.033.544 113.641 14.634 11.575 60.098 2.233.492 1.914.296 149.278 10.630 23.124 41.844 2.139.172


b. Bukan debitur UMKM Non UMKM Debitur 4.334.382 384.236 5.033 6.860 53.294 4.783.805 4.095.737 93.220 3.454 10.952 40.249 4.243.612 3.561.559 178.154 10.470 21.959 21.062 3.793.204

i. Rupiah Rupiah 4.334.382 384.236 5.033 6.860 53.294 4.783.805 4.064.598 93.220 3.454 10.952 40.249 4.212.473 3.555.003 178.154 10.470 21.959 21.062 3.786.648

ii. Valuta asing Foreign Currency 0 0 0 0 0 0 31.139 0 0 0 0 31.139 6.556 0 0 0 0 6.556

c. Kredit yang direstrukturisasi Restructured Credit 201.058 86.274 4.591 0 8.535 300.458 91.779 4.131 0 952 5.058 101.920 98.336 0 54 5.857 415 104.662

i. Rupiah Rupiah 201.058 86.274 4.591 0 8.535 300.458 91.779 4.131 0 952 5.058 101.920 98.336 0 54 5.857 415 104.662


d. Kredit properti Property Loans 1.091.060 61.066 2.592 5.562 23.406 1.183.686 1.050.794 60.249 2.707 3.733 20.798 1.138.281 1.322.822 81.631 9.244 11.171 23.210 1.448.078



10. Transaksi rekening administratif Administrative account transaction 0 0 0 0 0 0 1.495.585 13.194 11 3.613 209 1.512.612 1.507.864 11.548 0 2 97 1.519.511

a. Rupiah Rupiah 0 0 0 0 0 0 1.494.684 13.194 11 3.613 209 1.511.711 1.507.233 11.548 0 2 97 1.518.880

b. Valuta asing Foreign Currency 0 0 0 0 0 0 901 901 631 0 0 0 0 631

11. Aset yang diambil alih Take over Asset 0 0 674 740 0 1.414 0 0 1.414 0 0 1.414 1.602 0 3.362 0 0 4.964







Discussion Analysis


NO. POS-POS

Items


L DPK KL D M JUMLAH

TotalL DPK KL D M

JUMLAHTotal

L DPK KL D MJUMLAH

Total

II. PIHAK TIDAK TERKAIT Non Related Parties

1. Penempatan pada bank lain Current account with other Banks 106.147 0 0 0 0 106.147 18.987 0 0 0 0 18.987 63.049 0 0 0 0 63.049

a. Rupiah Rupiah 65.763 0 0 0 0 65.763 7.506 0 0 0 0 7.506 49.668 0 0 0 0 49.668

b. Valuta asing Foreign Currency 40.384 0 0 0 0 40.384 11.481 0 0 0 0 11.481 13.381 0 0 0 0 13.381

2. Tagihan spot dan derivatif Spot and Derivated Receivables 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


3. Surat berharga Securities 1.280.508 0 0 0 0 1.280.508 1.085.865 0 0 0 0 1.085.865 1.030.916 0 0 0 0 1.030.916

a. Rupiah Rupiah 1.280.508 0 0 0 0 1.280.508 1.085.865 0 0 0 0 1.085.865 1.030.916 0 0 0 0 1.030.916



a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0



a. Rupiah Rupiah 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


6. Tagihan Akseptasi Accepted Receivables 0 0 0 0 0 9.300 0 0 0 0 9.300 0 0 0 0 0 0

7. Kredit Loans 6.371.796 537.251 14.703 18.965 126.895 7.069.610 6.129.281 206.861 18.088 22.527 100.347 6.477.104 5.475.855 327.432 21.100 45.083 62.906 5.932.376

a. Debitur Usaha Mikro, Kecil dan Menengah (UMKM) Debitur of Small-Medium Scale business(UMKM) 2.037.414 153.015 9.670 12.105 73.601 2.285.805 2.033.544 113.641 14.634 11.575 60.098 2.233.492 1.914.296 149.278 10.630 23.124 41.844 2.139.172

i. Rupiah Rupiah 2.037.414 153.015 9.670 12.105 73.601 2.285.805 2.033.544 113.641 14.634 11.575 60.098 2.233.492 1.914.296 149.278 10.630 23.124 41.844 2.139.172


b. Bukan debitur UMKM Non UMKM Debitur 4.334.382 384.236 5.033 6.860 53.294 4.783.805 4.095.737 93.220 3.454 10.952 40.249 4.243.612 3.561.559 178.154 10.470 21.959 21.062 3.793.204

i. Rupiah Rupiah 4.334.382 384.236 5.033 6.860 53.294 4.783.805 4.064.598 93.220 3.454 10.952 40.249 4.212.473 3.555.003 178.154 10.470 21.959 21.062 3.786.648

ii. Valuta asing Foreign Currency 0 0 0 0 0 0 31.139 0 0 0 0 31.139 6.556 0 0 0 0 6.556

c. Kredit yang direstrukturisasi Restructured Credit 201.058 86.274 4.591 0 8.535 300.458 91.779 4.131 0 952 5.058 101.920 98.336 0 54 5.857 415 104.662

i. Rupiah Rupiah 201.058 86.274 4.591 0 8.535 300.458 91.779 4.131 0 952 5.058 101.920 98.336 0 54 5.857 415 104.662


d. Kredit properti Property Loans 1.091.060 61.066 2.592 5.562 23.406 1.183.686 1.050.794 60.249 2.707 3.733 20.798 1.138.281 1.322.822 81.631 9.244 11.171 23.210 1.448.078



10. Transaksi rekening administratif Administrative account transaction 0 0 0 0 0 0 1.495.585 13.194 11 3.613 209 1.512.612 1.507.864 11.548 0 2 97 1.519.511

a. Rupiah Rupiah 0 0 0 0 0 0 1.494.684 13.194 11 3.613 209 1.511.711 1.507.233 11.548 0 2 97 1.518.880

b. Valuta asing Foreign Currency 0 0 0 0 0 0 901 901 631 0 0 0 0 631

11. Aset yang diambil alih Take over Asset 0 0 674 740 0 1.414 0 0 1.414 0 0 1.414 1.602 0 3.362 0 0 4.964


11


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement


NO. POS-POS

Items


L DPK KL D M JUMLAH

TotalL DPK KL D M

JUMLAHTotal

L DPK KL D MJUMLAH

Total

III. INFORMASI LAIN Other Information

1. Total aset bank yang dijaminkan : Total Morgaged Assets 0 0 0

a. Pada Bank Indonesia at Bank Indonesia 0 0 0

b. Pada pihak lain at other Bank 0 0 0

2. Total CKPN aset keuangan atas aset produktif Total CKPN of Financial asset on Productive Assets 112.642 68.769 82.563

3. Total PPA yang wajib dibentuk atas aset produktif Total PPA that should be provided on Productive Assets 168.813 113.583 100.757

4. Persentase kredit kepada UMKM terhadap total kredit SME credit Percentage to total loan 32,17% 34,27% 35,73%

5. Persentase kredit kepada Usaha Mikro Kecil (UMK) terhadap total kredit SME Loan to total loan ratio 3,60% 4,78% 6,44%

6. Persentase jumlah debitur UMKM terhadap total debitur SME debtors to total loan ratio 31,38% 36,89% 41,38%

7. Persentase jumlah debitur Usaha Mikro Kecil (UMK) terhadap total debitur Micro enterprise debtors to total loan ratio 10,43% 13,84% 17,55%

8. Lainnya Others 508.502 464.849 398.149

a. Penerusan kredit Take Over Credit 0 0 0

b. Penyaluran dana Mudharabah Muqayyadah Distribution of Mudharabah Muqayyadah funds 0 0 0

c. Aset produktif yang dihapus buku Productive Assets eliminated from book 189.238 193.399 142.311

d. Aset produktif dihapusbuku yang dipulihkan/berhasil ditagih Productive Assets eliminated from book and reactivated 284.588 259.667 244.650

e. Aset produktif yang dihapus tagih Productive Assets eliminated 34.676 11.783 11.188







Discussion Analysis


NO. POS-POS

Items


L DPK KL D M JUMLAH

TotalL DPK KL D M

JUMLAHTotal

L DPK KL D MJUMLAH

Total

III. INFORMASI LAIN Other Information

1. Total aset bank yang dijaminkan : Total Morgaged Assets 0 0 0

a. Pada Bank Indonesia at Bank Indonesia 0 0 0

b. Pada pihak lain at other Bank 0 0 0

2. Total CKPN aset keuangan atas aset produktif Total CKPN of Financial asset on Productive Assets 112.642 68.769 82.563

3. Total PPA yang wajib dibentuk atas aset produktif Total PPA that should be provided on Productive Assets 168.813 113.583 100.757

4. Persentase kredit kepada UMKM terhadap total kredit SME credit Percentage to total loan 32,17% 34,27% 35,73%

5. Persentase kredit kepada Usaha Mikro Kecil (UMK) terhadap total kredit SME Loan to total loan ratio 3,60% 4,78% 6,44%

6. Persentase jumlah debitur UMKM terhadap total debitur SME debtors to total loan ratio 31,38% 36,89% 41,38%

7. Persentase jumlah debitur Usaha Mikro Kecil (UMK) terhadap total debitur Micro enterprise debtors to total loan ratio 10,43% 13,84% 17,55%

8. Lainnya Others 508.502 464.849 398.149

a. Penerusan kredit Take Over Credit 0 0 0

b. Penyaluran dana Mudharabah Muqayyadah Distribution of Mudharabah Muqayyadah funds 0 0 0

c. Aset produktif yang dihapus buku Productive Assets eliminated from book 189.238 193.399 142.311

d. Aset produktif dihapusbuku yang dipulihkan/berhasil ditagih Productive Assets eliminated from book and reactivated 284.588 259.667 244.650

e. Aset produktif yang dihapus tagih Productive Assets eliminated 34.676 11.783 11.188


13


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

IKHTISAR PEMBELIAN KREDIT DARI BPPNRelated to Exchange Rate Purchase

Per 31 Desember 2015(dalam jutaan rupiah) (in million rupiah)

NO.KETERANGAN

DescriptionSALDOBalance

A. IKHTISAR PEMBELIAN KREDITHighlights of Credit Purchase

Pokok Kredit Credit Base -

Nilai Pembelian Kredit Value of Credit Purchase -

PPAP/Pendapatan Ditangguhkan PPAP Retained Earnings -

PPAP Yang Dibentuk Sesuai Dengan Kualitas Kredit PPAP Achieved According to Credit Quality -

B. IKHTISAR PERUBAHAN SALDO KREDITHighlights of Credit Balance

Saldo Awal 1 Januari 2015 Beginning Balance as of January 1,2015 -

Perubahan Nilai Karena Kurs Changes of Value due to Exchange Rate -

Pembelian Kredit Dari BPPN Dalam Periode Berjalan Credit Purchase from BPPN in Current Period -

Penerimaan Kredit Dalam Proses Berjalan Credit Acceptance in Process -

Jumlah Kredit Yang Dihapus Buku Dalam Periode Berjalan Total Credit Amortization in Current Period -

Saldo Akhir 31 Desember 2015 Ending Balance as of December 31, 2015 -

C. IKHTISAR PERUBAHAN SALDO PPAP YANG BERASAL DARI SELISIH ANTARA POKOK KREDIT DENGAN NILAI PEMBELIAN KREDITHighlights of PPAP Balance Changes due to Discrepancy Between Credit Base and Value of Credit Purchase

Saldo Awal 1 Januari 2015 Beginning Balance as of January 1, 2015 -

Perubahan Nilai Karena Kurs Changes of Value due to Exchange Rate -

Tambahan PPAP Dalam Periode Berjalan Additional PPAP in Current Period -

Pelunasan Pinjaman Kredit Dalam Periode Berjalan Payment of Credit in Current Period -

Jumlah PPAP Yang Digunakan Untuk Hapus Buku Dalam Proses Berjalan Amount of PPAP used for Amortization -

PPAP Yang Dibentuk Sesuai Dengan Kualitas Kredit PPAP Achieved according to Credit Quality -

Saldo Akhir 31 Desember 2015 Ending Balance as of December 31, 2015 -

D. TOTAL PENDAPATAN BUNGA DAN PENDAPATAN LAIN YANG DIPEROLEH DARI KREDIT BPPN SAMPAI DENGAN 31 DES 2015Total Interest Income & other Income from BPPN Credit until December 31, 2015 -

E. BAGIAN DARI KREDIT YANG MEMILIKI PERJANJIAN BARUParts of Credit with New Contract -

F. TAMBAHAN PENYEDIAAN DANA KEPADA DEBITUR YANG MEMILIKI KREDIT YANG DIBELI DARI BPPNAdditional Reserved Funds for Debtors Having Credit from BPPN -

G. PERUSAHAAN PERANTARA YANG DIGUNAKANIntermediaries Being Used -







Discussion Analysis

TRANSAKSI VALUTA ASING DAN DERIVATIFForeign Currency and Derivatives Transactions

Per 31 Desember 2015(dalam jutaan rupiah) (in million rupiah)

NO.TRANSAKSI Transaction

BANK Bank

NILAI NOTIONAL Notional Value

TUJUAN Destination

TAGIHAN DAN LIABILITAS DERIVATIFReceivable and Liabilities of Derivative

TRADINGTrading

HEDGING Hedging

TAGIHANReceivable

LIABILITASLiabilities

A. Terkait dengan Nilai TukarRelated to Exchange Rate 0 0 0 0 0

1. Spot Spot 0 0 0 0 0

2. Forward Forward 0 0 0 0 0

3. Option Option 0 0 0 0 0

a. Jual Purchase 0 0 0 0 0

b. Beli Sell 0 0 0 0 0

4. Future Future 0 0 0 0 0

5. Swap Swap 0 0 0 0 0

6. Lainnya Others 0 0 0 0 0

B. Terkait dengan Suku BungaRelated to Interest Rate 0 0 0 0 0

1. Forward Forward 0 0 0 0 0

2. Option Option 0 0 0 0 0

a. Jual Purchase 0 0 0 0 0

b. Beli Sell 0 0 0 0 0

3. Future Future 0 0 0 0 0

4. Swap Swap 0 0 0 0 0

5. Lainnya Others 0 0 0 0 0

C. Lainnya Others 0 0 0 0 0

JUMLAH Total 0 0 0 0 0


15


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Bank Mestika memulai proses IPO (Initial Public Offering) dengan due diligence meeting tanggal 19 Juni 2013. Selanjutnya pada tanggal 1 Juli 2013, Bank Mestika resmi tercatat sahamnya (Listing) di Bursa Efek Indonesia dengan harga perdana Rp 1,380,- dengan kode emiten BBMD.

Komposisi saham yang beredar di publik adalah sebesar 10.51 % saham dari 4.090.090.000 lembar saham, dengan perincian sebagai berikut :

Bank Mestika begins the process of IPO (Initial Public Offering) with due diligence meeting on June 19th, 2013. Furthermore, on July 1st, 2013, the stocks of Bank Mestika officially listed in Indonesia Stock Exchange at an initial price of Rp 1,380,- by BBMD.

The composition of the stocks that circulate in the public is 10.51 % share of 4.090.090.000 shares with the following details:

Sepanjang tahun 2015 pergerakan harga saham di Indonesia mengalami ketidakpastian/turun naik terbukti dari data IHSG, melemahnya IHSG disebabkan oleh beberapa faktor,antara lain :1. Masalah hutang Yunani dan Devaluasi mata uang Yuan,2. Penurunan ekonomi AS dari 0.7 % menjadi 0.2 % turut membuat

pasar saham emerging market (Emerging Market adalah negara-negara dengan atau bisnis kegiatan sosial dalam proses yang cepat pertumbuhan dan industrialisasi) tertekan dan pengumuman spekulasi bahwa The Fed bakal akan menaikkan suku bunga (normalisasi moneter AS),

3. Ketika rupiah terus melemah terhadap dolar AS, investor global cenderung melepas saham,

4. 3 faktor menyebabkan melemahnya nilai tukar rupiah :a. Perekonomian yang kurang kondusif disebabkan posisi

rupiah yang termasuk soft currency yaitu mata uang yang mudah berfluktuasi karena perekonomian negara asalnya relatif kurang mapan;

b. Pelarian modal (Capital Outlow) : modal yang beredar di Indonesia terutama dipasar Financial sebagian adalah modal asing;

c. Ketidakstabilan politik dan ekonomi memberikan efek negatif terhadap ekonomi nasional serta dunia usaha.

5. Penyerapan anggaran Indonesia yang lamban, dimana pertumbuhan ekonomi yang mengalami perubahan ditargetkan 5,7% dipangkas menjadi 5,4%.

Throughout 2015, the stock price movement in Indonesia is experiencing uncertainty/fluctuations proved by IHSG data, the weakening of IHSG caused by some factors, among others:1. Greek debt issue and the devaluation of the Yuan currency,2. The deflation of U.S. economy from 0.7 % to 0.2 % take part in making

stock markets become emerging markets (Emerging Markets are countries with or business of social activities in the process of the rapid growth and industrialization) depressed and announcement on speculation that the Fed will increase the interest rate (normalisation U.S. monetary),

3. When Rupiah keep weakening against USD, global investors tend to release the stocks,

4. 3 factors that cause the weakening of the exchange rate of Rupiah :a. The economy is less of conducive situation caused by the rupiah

position classified by soft currency which currency fluctuate easily as the economy of the original state is relatively less of well established;

b. Capital Outlow : The capital which circulates in Indonesia especially in the financial markets is part of foreign capital;

c. The instability of politic and economy give the negative impact to the national economy and the world of business.

5. Budget absorption in Indonesia which is slow, where the economy growth experienced a change is targeted 5.7 % pruned to 5.4%.

PT BANK MESTIKA DHARMA TBK

PT MESTIKA BENUA MAS(89,44 %)

PERORANGAN(0,05 %)

PUBLIK(10,51 %)

IKHTISAR SAHAMStock Highlights

PERGERAKAN HARGA SAHAMThe Stock Price Movement







Discussion Analysis

2.000

1.800

1.600

1.400

1.200

1.000

800

600

400

200

-

Jan-

14

Feb-

14

Mar

-14

Apr

-14

May

-14

Jun-

14

Jul-1

4

Aug

-14

Sep-

14

Oct

-14

Nov

-14

Dec

-14

Jan-

15

Feb-

15

Mar

-15

Apr

-15

May

-15

Jun-

15

Jul-1

5

Aug

-15

Sep-

15

Oct

-15

Nov

-15

Dec

-15

5.000.000

4.500.000

4.000.000

3.500.000

3.000.000

2.500.000

2.000.000

1.500.000

1.000.000

500.000

-

High Low Volume Adj Close

2015 2014

DATE HIGH LOW VOLUME ADJ CLOSE DATE HIGH LOW VOLUME ADJ CLOSE

January 2015 1.600 1.400 2.300 1.600 January 2014 1.675 1.540 2.521.300 1.609

February 2015 1.600 1.490 13.700 1.590 February 2014 1.630 1.580 4.006.200 1.604

March 2015 1.595 1.560 9.200 1.590 March 2014 1.805 1.610 4.065.900 1.777

April 2015 1.600 1.450 9.000 1.600 April 2014 1.825 1.640 3.566.000 1.629

May 2015 1.600 1.400 1.500 1.600 May 2014 1.665 1.530 3.859.000 1.530

June 2015 1.700 1.600 5.200 1.610 June 2014 1.580 1.535 4.491.900 1.565

July 2015 1.610 1.610 - 1.610 July 2014 1.585 1.475 3.371.100 1.500

August 2015 1.610 1.585 12.300 1.590 August 2014 1.505 1.435 1.355.300 1.455

September 2015 1.585 1.425 5.100 1.545 September 2014 1.530 1.400 288.400 1.500

October 2015 1.560 1.545 7.800 1.560 October 2014 1.520 1.390 105.300 1.520

November 2015 1.560 1.560 - 1.560 November 2014 1.650 1.400 28.400 1.610

December 2015 1.565 1.560 700 1.560 December 2014 1.610 1.415 5.000 1.600


17


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

PROFILPERUSAHAAN

COMPANY PROFILE

2.1. RIWAYAT SINGKAT PERUSAHAAN Company Brief History

MILESTONEMilestone

PT Bank Mestika Dharma Tbk (“Bank Mestika”) adalah merupakan Bank Umum Swasta Devisa yang telah berdiri sejak tahun 1955 dan telah terdaftar (listing) di Bursa Efek Indonesia sejak Juli 2013 dan merupakan satu satunya bank swasta nasional yang berkantor pusat di kota Medan, Sumatera Utara yang telah Go Public.

Bank Mestika tumbuh sesuai dengan Visi dan Misi yaitu memfokuskan usaha pada retail banking dengan prinsip prudential banking serta menjadi Bank Retail yang tumbuh secara wajar dan sehat, dalam mendorong ekonomi nasional dengan berlandaskan prinsip profesionalisme.

Pada akhir tahun 2015, Bank Mestika memiliki 1 unit kantor pusat, 11 unit kantor cabang, 45 unit kantor cabang pembantu dan 8 unit kantor kas yang tersebar di Pulau Sumatera dan Pulau Jawa serta 71 unit ATM yang tergabung dengan jaringan ATM Bersama dan Interkoneksi ALTO/PRIMA guna memudahkan nasabah melakukan berbagai transaksi perbankan dimana pun. Untuk saat ini Bank Mestika menyediakan layanan SMS banking, Call Center dan akan melakukan peningkatan layanan melalui Internet Banking dan Mobile Banking

PT Bank Mestika Dharma Tbk (“Bank Mestika”) is a Private General Bank of foreign exchange which has been established since 1955 and listed at Indonesia Stock Exchange since July, 2013 and the only private national bank which is headquartered in Medan, Sumatera Utara that has been Go Public.

Bank Mestika grows according to the Vision dan Mission, those are focusing the efforts on retail banking with prudential banking principles and become Retail Bank which grows properly and healthy, in encouraging the national economy based on professionalism principles.

At the end of 2015, Bank Mestika had 1 unit of Head Office, 11 units of branch offices, 45 units of sub-branch offices and 8 units of cash offices which are spreaded along the Sumatera and Java Island along with 71 units of ATM that joined with Joint ATM network and ALTO/PRIMA Interconnection in order to ease customers in various banking transactions everywhere. At this time, Bank Mestika provides SMS banking service, Call Center and will improve the services through Internet Banking dan Mobile Banking.

1960 19971993 1994 19951955

Bank Mestika didirikanBank Mestika was

established

Pembukaan KC Pertama di P. Siantar

Opened the first Branch Office in P. Siantar

Memiliki Fasilitas E-Channel Pertama

yaitu ATMHaving first

E-Channel facility, ATM

Grade A pada krisis ekonomi berdasarkan

audit dari Bank Indonesia dan Auditor IndependenGrade A on the economic crisis based on the audit

of Bank Indonesia and the Independent Auditor

Pembukaan KC Pertama di luar Pulau Sumatera

di JakartaOpened the first Branch

Office outside of Sumatera, in Jakarta

Memperoleh izin sebagai Bank Devisa

Get license as a Foreign Exchange Bank







Discussion Analysis

1997 1998 2010 2013 2014 2015

Grade A pada krisis ekonomi berdasarkan

audit dari Bank Indonesia dan Auditor IndependenGrade A on the economic crisis based on the audit

of Bank Indonesia and the Independent Auditor

Pertumbuhan jaringan kantor mencapai 11 KC, 44 KCP, 6

Kantor kas, serta 67 unit ATMThe growth of the office

networking beyond 11 Branch Offices, 44 Sub-branch Offices, 6 Cash Offices, and 67 units of

ATM

Pembukaan 2 KC di Rantau Prapat & Pekan Baru, 5 KC di Medan

Opened 2 Branch Offices in Rantau Prapat & Pekan Baru, 5 Branch Offices in

Medan

Penawaran Umum Perdana Saham ke Publik

dengan Kode BBMDInitial public offering,

BBMD as a code

Peresmian Penggunaan Logo BaruLaunching the New Logo

Pembukaan 2 KCP di JakartaOpened 2 Sub-branch Offices in Jakarta

Relokasi 1 KCP di MedanRelocation of 1 Sub-branch Offices in Medan

Launching Layanan Call Center MestikaLaunching Mestika Call Center Services

Satu satunya bank swasta nasional yang berkantor

pusat di kota Medan,Sumatera Utara

yang telah Go Public.

The one and only private bank which is

headquartered in Medan, North Sumatera

that has been Go Public.


21


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Pada tanggal 7 Oktober 2015, telah diberlakukan secara nasional penggunaan logo baru Bank Mestika, yang sejak berdirinya sudah melakukan 2 kali penggantian logo yang merefleksikan/menggambarkan tujuan Bank secara non verbal kepada masyarakat. Untuk merealisasikan tujuan yang tersirat dalam logo, sehingga semua perangkat organisasi dapat fokus mencapai tujuan perusahaan dalam waktu yang sudah ditetapkan.

LOGO LAMA OLD LOGO

LOGO BARU NEW LOGO

On October 7th, 2015, has been confirmed nationally to use the new logo of Bank Mestika, which since the establishment, the logo has changed for 2 times which reflects/describes the purpose of the Bank non-verbally to the community. To realize the implicit purpose of the logo so that all sets of organization can focus to achieve the goal of the company in the specific time.

Desain logo baru terlihat lebih sederhana. Sekarang huruf M sangat terlihat jelas, memiliki sudut-sudut cutting batu berlian yang melambangkan benda yang kuat, indah, mempunyai kesan mewah dan tahan lama dibalik kesederhanaan yang artinya mampu melewati perubahan jaman dengan tetap mempertahankan keindahan, menjadi Bank yang mampu bertahan melewati berbagai tantangan jaman dan tetap eksis sebagai Bank yang sehat dan kuat yang sudah dibuktikan oleh kemampuan Bank melewati berbagai krisis finansial di tanah air seperti krisis ekonomi 1998 dan 2008.

Logo baru ini didominasi oleh 2 warna, yakni biru dan putih, yang menonjolkan kesan kesederhanaan namun tetap dinamis. Warna putih mencerminkan kesempurnaan, kebersihan, keamanan, dan ketulusan sedangkan warna biru merepresentasikan kreatifitas yang tinggi, kestabilan, dinamis, peruntungan yang baik dan kekuatan teknologi.

Dari segi legalitas logo Mestika yang baru ini sudah mendapatkan pengesahan/persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia, Direktur Hak Kekayaan Intelektual u.b. Direktur Hak Cipta, Desain Industri, Desain Tata Letak Sirkuit Terpadu, dan Rahasia Dagang seperti yang tertuang dalam Surat Keputusan Pencatatan Ciptaan dengan No. Pencatatan : 072190 tanggal 26 Maret 2014 atas jenis ciptaan seni Logo dengan judul “Logo Bank Mestika”

The design of the new logo looks more simple. Now the letter M very clearly seen, having corners of diamond’s cutting which symbolise the strong, beautiful objects, having the luxurious impression and long lasting behind the simplicity which means able to pass through changes of the times by maintaining the beauty, becoming the Bank which is able to survive through many challenges periods and still exist as a healthy and strong Bank that has been proven by the ability of the Bank through various financial crisis in the homeland such as the economic crisis of 1998 and 2008.

This new logo is dominated by 2 colors, blue and white, which impressed simplicity but still dynamic. White color reflects the perfection, cleanliness, security and sincerity while the blue color represents high creativity, stability, dynamic, good luck and the strength of technology.

In the legality terms, this new logo of Bank Mestika has received endorsements/approval from Ministry of Justice and Human Rights of Republic Indonesia, Director of Intellectual Property Rights u.b. The director of Copyright, industrial design, the design of the Integrated Circuit Layout, and the trade secrets as stipulated in the Decree of the recording of the creation with the recorded No. : 072190 on March 26th, 2014 on the creation type of the Logo titled “Bank Mestika Logo”







Discussion Analysis

Bank Mestika menyelenggarakan berbagai produk dan jasa layanan perbankan yang secara garis besar dapat dikelompokkan menjadi kegiatan penghimpunan dana, kegiatan penyaluran dana dan jasa lainnya yang mendukung aktifitas pelayanan perbankan.

Kegiatan usaha yang dilakukan Bank Mestika tidak terlepas dari kemampuannya dalam menghimpun dana, baik yang berasal dari masyarakat, modal disetor maupun hasil laba yang ditahan. Untuk meningkatkan volume penghimpunan dana dari masyarakat, Bank Mestika senantiasa melakukan inovasi produk dan jasa perbankan yang sesuai dengan kebutuhan nasabah yang terus berubah dan berkembang.

Bank Mestika telah meluncurkan beberapa produk guna menghimpun dana masyarakat, yaitu:

Bank Mestika holds various banking products and services that can be grouped into the fund raising activities, business loan activities and other services that support banking services activity.

Business activities conducted by Bank Mestika always count on its ability to raise the funds, either from the community, paid up capital, as well as retained earning. To increase the volume of fund raising from the community, Bank Mestika always provide innovative banking products and services to satisfy customers’ needs that keep growing and changing.

Bank Mestika has launched some products to raise the funds from the community/public, as follows:

Usaha yang dilakukan Bank Mestika dalam rangka memperluas serta meningkatkan sumber pendanaan, selain meningkatkan kinerja jaringan unit kerja yang ada, juga melakukan diversifikasi produk dan jasa layanan untuk segmen pasar tertentu, sehingga mampu menjawab setiap kebutuhan nasabah serta meningkatkan pelayanan. Bank Mestika juga melakukan upaya promosi secara intensif dan menetapkan suku bunga yang menarik bagi nasabahnya.

The efforts of Bank Mestika in order to expand and increase the fund raising, beside of improving the network performing units, also perform diversification products and services for special market segment, so can answer every customers’ needs and improve the services as well. Bank Mestika is also do the intensive promotion and set the attractive interest rates for its customers.

Giro Rupiahdan Valas

TabunganBatik

TabanasMestika

TabunganKu

Tabungan Mestika

Simpanan Pelajar

Tabungan Kesra

DepositoRupiah

DepositoValas

Inovasi produk dan jasa perbankan

yang sesuai dengan kebutuhan nasabah

yang terus berubah dan berkembang

“

“2.2. BIDANG USAHA Business Fields

Innovative banking products and services to satisfy

customers’ needs that keep growing and changing.


23


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Bank Mestika menjalankan fungsi intermediasi melalui penghimpunan dana nasabah yang kemudian disalurkan dalam bentuk pemberian kredit kepada debitur perseorangan maupun badan usaha/perusahaan.

Dalam menyalurkan kredit ke sektor-sektor yang dianggap mempunyai prospek yang baik, Bank melakukan berbagai analisa risiko kredit dan proses pengambilan keputusan melalui Komite Kredit. Penyaluran fasilitas kredit seperti pada kredit komersial untuk segmen Usaha Kecil Menengah (UKM) / Small Medium Enterprise (SME) dan debitur potensial pada sektor perdagangan, industri pengolahan, konstruksi, yang memenuhi kriteria Bank senantiasa memperhatikan diversifikasi portofolio kredit, dilaksanakan dengan prinsip kehati-hatian, pengelolaan risiko dan pengawasan yang berkesinambungan.

Produk kredit Bank Mestika yang diberikan kepada nasabahnya antara lain:

Bank Mestika runs its intermediation function through the fund raising activities from the customers which then distributed in loan activities form to the debtor either individual or company.

In distributing credit to the sectors that are deemed to have a good prospect, Bank perform various credit risk analysis and the decision making process through the Credit Committee. The distribution of credit facilities such as on the commercial credit for Small Medium Enterprise (SME) segment and potential debtors on the commercial sector, industrial management, construction, that meet the criteria of the Bank always observes the diversification of loan portfolio, implemented with the precautionary principle, risk management and continuous monitoring.

Loan Products that Bank Mestika provided to the customers are:

KREDIT MULTI GUNA Multipurpose Credit

KREDIT KEPEMILIKAN RUMAHHouse Ownership Credit

KREDIT KEPEMILIKAN MOBILVehicle Ownership Credit

KREDITINVESTASI

Investment Loan

MODALKREDIT KERJA

Working Capital Loan

KREDITKONSUMSI

Consumption Loan

BANK GARANSI

Bank Guarantee

PEMBUKAAN L/CThe Opening of L/C

PENEMPATAN DANAPlacement Funds







Discussion Analysis

2.3. VISI, MISI DAN NILAI BANK MESTIKA Vision, Mission and Values of Bank Mestika

Menjadi bank terkemuka yang sehat serta tumbuh secara wajar dalam upaya mendorong pertumbuhan ekonomi nasional dengan berlandaskan prinsip profesionalisme perbankan dan nilai tambah kepada nasabah.

Mengembangkan sinergi dan nilai tambah dengan para pemangku kepentingan (stakeholders) khususnya di wilayah Sumatera Utara dan di Indonesia pada umumnya.

Developing the synergy and value added of stakeholders in Indonesia, especially in North Sumatera.

To become a leading healthy Bank and continuing our progress fairly in effort to support national economic growth based on the principles of banking professionalism an value added to its customers

VISI Vision

MISI Mission

TUJUAN, SASARAN DAN STRATEGI Goals, Objectives and Strategy

Untuk menjadi bank yang sehat, tumbuh secara wajar maka bank melaksanakan beberapa langkah agar tercapainya tujuan bank secara optimal, antara lain :

Bank mengembangkan Nilai Tambah yang unik dan khas (niche potential) untuk dapat diberikan kepada stakeholders terkait,Bank senantiasa melakukan inovasi–inovasi serta upaya terobosan baru perbankan lainnya yang terkait dengan produk baik dari sisi fitur, layanan, dan kemudahan akses dan transaksinya bagi para pelanggan,Bank juga senantiasa memperkuat sistim pengelolaan dan pengembangan organisasi dan SDM, serta sistem Teknologi Informasi Pelayanan dan Operasi Perbankan,Bank memberikan pelayanan jasa perbankan yang terbaik dan tepat sesuai dengan prinsip penerapan Manajemen Risiko yang baik, terbuka, prudent dan memenuhi kaidah GCG,Bank melakukan pengembangan dan citra persepsi perusahaan sebagai Perbankan menengah kelas nasional yang berkontribusi langsung terhadap pengembangan kualitas pertumbuhan ekonomi dengan menjaga baik reputasi, pelayanan serta unsur kehati-hatian dalam pengelolaan usaha yang berpijak pada kearifan lokal.

To be a healthy bank, grow naturally, Bank Mestika implemented several measures in order to achieve the objectives optimally.

Bank developed a unique and added value (niche potential) as a contribution to related stakeholdersBank continuously innovate the products by its’ features, services, easy access and transaction for customersBank also continuously strengthen the management system and developing the organization with it’s human resources and the Information Technology system for service and operational .Bank provides the best and proper services as the good , open, prudent Risk Management principe and Good Corporate GovernanceBank develop and state the perception as a National class bank that contribute improving economy. Maintaining good reputation, services, and prudent in managing business based on local wisdom.

Memberikan perlayanan jasa perbankan yang profesional dengan prinsip Manajemen Risiko yang baik, penuh kehati-hatian dan sesuai prinsip GCG (Good Corporate Governance).

Provide professional banking services base on good risk management, prudent, and Good Corporate Governance principe

Memperkuat serta mengembangkan citra Bank, Sumber Daya Manusia (SDM) yang kompeten dan berintegritas tinggi serta kapasitas layanan bank demi mendukung upaya pengembangan usaha.

Developing a strong bank corporate image, competent and high integrity of human resources to support the business development


25


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

BUDAYA DAN NILAI BANKCultures and Values

Terdapat perubahan struktur organisasi pada tahun 2015 dengan adanya penambahan Bagian Treasury sebagai satuan kerja sesuai dengan Surat Keputusan Internal Bank nomor 014/SK-BMD/DIR/2015 tentang Struktur Organisasi PT Bank Mestika Dharma Tbk dan juga perubahan susunan Dewan Komisaris, sesuai dengan Surat Keputusan No. 011/SK-BMD/DIR/2015 tentang Pembagian Tugas Sementara Dewan Komisaris Sehubungan dengan Wafatnya Komisaris Independen (Bp. Boing Sudrajat). Maka, struktur organisasi terbaru sebagai berikut :

There are changes in the organizational structure in 2015 with the addition of Section Treasury as a working unit in accordance with the Decree of Internal Bank number 014 / SK-BMD / DIR / 2015 on the Organizational Structure of PT Bank Mestika Dharma Tbk and also change the composition of the Board of Commissioners, in accordance with the Decree No. 011 / SK-BMD / DIR / 2015 about temporary sharing Duties of Board of commissioners, related to the passed away of Independent Commissioners (Mr. Boing Sudrajat). Then, the latest organization structure as follows:

KOMITMEN COMMITMENTKomitmen yang tinggi untuk mencapai tujuan perusahaan.High commitment to achieve company’s goals.1

Kerjasama yang solid di dalam tim.Solid teamwork.3

KERJASAMA COOPERATION

Meningkatkan kompetensi sesuai dengan bidang keahlian masing - masing.Improve the competence based on each skills.2

KOMPETENSI COMPETENCE

Keterbukaan dalam mengungkapkan informasi yang relevan serta di dalam proses pengambilan keputusan.Opennes in disclosing relevant information and in decision making process.4

KETERBUKAAN OPENNES

Dalam setiap pelaksanaan aktivitas berlandaskan kejujuran.Implementing the activities based on the Honesty.5

KEJUJURAN HONESTY

2.4. STRUKUR ORGANISASI Organization Structure







Discussion Analysis

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27


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

2.5. BIOGRAFI DEWAN KOMISARIS DAN DIREKSI Boards of Commissioners and Board of Directors Biography







Discussion Analysis

WITARSA OEMARPresiden Komisaris President Commissioners

Warga Negara Indonesia, 66 tahun, memperoleh gelar Sarjana Ekonomi dari Universitas Sumatera Utara pada tahun 1974.

Memperoleh persetujuan Bank Indonesia pada tanggal 28 Juni 2004 dan kembali ditunjuk sebagai Presiden Komisaris sesuai hasil RUPS berdasarkan Akta No. 99 tanggal 25 Agustus 2010 serta penegasan kembali mengenai penetapan masa jabatan sebagai Presiden Komisaris sesuai hasil RUPSLB (Rapat Umum Pemegang Saham Luar Biasa) yang tertuang dalam Akta No. 02 tanggal 21 Mei 2015.

Indonesian citizen, aged 66 years, achieved his Economy degree from University of North Sumatra in 1974.

Obtained the approval of Bank Indonesia on June 28th, 2004 and be pointed back as President of Commissioner according to the result of stakeholders’ general meeting based on the deed No. 99 on August 25th, 2010 and the reconfirmation of the position establishment as the President of Commissioner according to the result of EGMS (Extraordinary General Meeting of Shareholder) which is contained in the deed No. 02 on May 21st, 2015

Pelatihan selama tahun 2015 Traning in 2015

Januari 2015 Training Service With Care

Maret 2015Participation on Motivational Session Merry Riana “Mimpi Sejuta Dollar” Generali Sales Kick Off 2015

Mei 2015 Executive Development Program

1969-

19741979

-1985

1994-

20091974

-1976

1988-

19902004

-2013

1974-

19961985

-1988

2003-

SekarangNow

1976-

19791991

-2004

2013-

SekarangNow

Pengalaman Kerja Career History

Kepala Pabrik

di Timur PlastikHead

Factory in Timur Plastik

Direktur Muda I PT

Raja Garuda Mas

Young Director I at PT Raja

Garuda Mas

Komisaris PT Trimitra

SumberBuana

Commi- ssioner

PT Trimitra SumberBuana

Staff Departemen Administrasi

PT Raja Garuda Mas

Staff Adminis-

tration Department

at PT Raja Garuda Mas

Deputy Managing Director PT Raja Garuda

MasDeputy

Managing Director PT Raja

Garuda Mas

Presiden Komisaris PT Bank Mestika DharmaPresident Commi- ssionerPT Bank Mestika Dharma

Staff Pengajar Jurusan

AkuntansiTeaching

Staff Accounting Department

Direktur Eksekutif I PT Raja

Garuda MasExecutive Director I PT Raja

Garuda Mas

Komisaris Utama PT

Pinang Witmas SejatiMain

Commi- ssioner

PT Pinang Witmas

Sejati

Kepala Audit PT

Raja Garuda Mas

Head of Audit

at PT Raja Garuda Mas

Wakil Presiden Komisaris PT Bank Mestika Dharma

Vice President Commi- ssioner

PT Bank Mestika Dharma

Presiden Komisaris PT Bank Mestika Dharma,

TbkPresident Commi- ssionerPT Bank Mestika

Dharma, Tbk

2.5.1. DEWAN KOMISARIS Boards of Commissioners


29


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

INDRA HALIMKomisaris Commissioner

Warga Negara Indonesia, 63 tahun, memperoleh gelar Sarjana Muda (Vor Diplom) dari Technische Hochscule Darmstadt, Jerman pada tahun 1974, gelar Sarjana (Diplom Ingeneur) dari Technische Hochscule Darmstadt, Jerman pada tahun 1978.

Memperoleh persetujuan Bank Indonesia pada tanggal 28 Juni 2004 dan kembali ditunjuk sebagai Komisaris sesuai hasil RUPS berdasarkan Akta No. 99 tanggal 25 Agustus 2010 serta penegasan kembali mengenai penetapan masa jabatan sebagai Komisaris sesuai hasil RUPSLB (Rapat Umum Pemegang Saham Luar Biasa) yang tertuang dalam Akta No. 02 tanggal 21 Mei 2015.

Indonesian citizen, aged 63 years, achieved young Scholar degree (Vor Diplom) from Technische Hochscule Darmstadt, German in 1974, a bachelor degree (Diplom Ingeneur) from Technische Hochscule Darmstadt, German in 1978.

Obtained the approval of Bank Indonesia on June 28th, 2004 and be pointed back as Commissioner according to the stakeholders’ general meeting based on the Deed No. 99 on August 25th, 2010 and the reconfirmation of the position establishment as Commissioner according to the result of EGMS (Extraordinary General Meeting of Shareholder) which is contained in the deed No. 02 on May 21st, 2015.



Februari 2015Treasury And Basel III : Strategic Planning Implementasi Treasury and Basel III



1982-

19842013

-Sekarang

Now

1986-

19941978

-2013

1997-

SekarangNow


Direktur PT Adipoetra

DirectorPT Adipoetra

Komisaris PT Bank Mestika Dharma

Tbk Commi- ssionerPT Bank Mestika Dharma

Tbk

Direktur PT Cahaya Pharmin

Pulau SiberutDirector

PT Cahaya Pharmin

Pulau Siberut

Komisaris PT Bank Mestika Dharma Commi- ssionerPT Bank Mestika Dharma

Direktur Utama PT Mestika

Benua MasPresident Director

PT Mestika Benua Mas







Discussion Analysis

KATIOKomisaris Independen Independent Commissioner

Warga Negara Indonesia, 72 tahun, memperoleh gelar Sarjana Ekonomi Jurusan Akuntansi dari Universitas Sumatera Utara, Medan pada tahun 1971, gelar Magister Manajemen Jurusan Akuntansi dari Universitas Sumatera Utara, Medan pada tahun 1999.

Memperoleh persetujuan Bank Indonesia pada tanggal 11 Mei 2009 dan kembali ditunjuk sebagai Komisaris Independen sesuai hasil RUPS berdasarkan Akta No. 99 tanggal 25 Agustus 2010 serta penegasan kembali mengenai penetapan masa jabatan sebagai Komisaris Independen sesuai hasil RUPSLB (Rapat Umum Pemegang Saham Luar Biasa) yang tertuang dalam Akta No. 02 tanggal 21 Mei 2015

Indonesian citizen, aged 72 years, achieved Economy degree in accounting major from University of North Sumatra, Medan in 1971, Magister Management degree in Accounting major from University of North Sumatra, Medan in 1999.

Obtained the approval of Bank Indonesia on May 11th, 2009 and be pointed back as Independent Commissioner according to the result of stakeholders’ general meeting based on the deed No. 99 on August 25th, 2010 and the reconfirmation of the position establishment as Independent Commissioner according to the result of EGMS (Extraordinary General Meeting of Shareholder) which is contained in the deed No. 02 on May 21st, 2015.





1965-

19711984

-Sekarang

Now

1984-

20082013

-Sekarang

Now

1971-

19832000

-2013

1995-

1999


Pemeriksa pada Kantor

Akuntan Negara

Departemen Keuangan Examinerat State

AccountantFinance

Department

Pimpinan Kantor

Akuntan Publik Drs.

Katio & Rekan

Owners Public

Accounting Firm Drs. Katio & Rekan

Dosen Tetap Jurusan

Akuntansi Fakultas Ekonomi

USULecturer

Accounting Department,Economics

Faculty, USU

Komisaris PT Bank Mestika Dharma

TbkCommi- ssionerPT Bank Mestika Dharma

Tbk

Kepala Seksi Bidang

Agraris pada DJPKN/

BPKPHead

Section of Agriculture

Sector at DJPKN/BPKP

Komisaris PT Bank Mestika Dharma Commi- ssionerPT Bank Mestika Dharma

Anggota Dewan Audit


Members of The Board

of AuditPT Bank Mestika Dharma


31


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement







Discussion Analysis


33


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

2.5.2. DIREKSI Boards of Directors

1987-

19881992

-1994

1990-

1992


Asisten Marketing Manager

di PT Putra Jaya Agung

SurabayaAssistant

Marketing Manager

at PT Putra Jaya Agung

Surabaya

Credit and Marketing

Manager PT ABN AMRO

Finance IndonesiaCredit and Marketing

Manager PT ABN AMRO

Finance Indonesia

Relationship Officer PT

ABN AMRO Leasing

IndonesiaRelationship

Officer PT ABN AMRO

Leasing Indonesia







Discussion Analysis

ACHMAD S KARTASASMITAPresiden Direktur President Director

Warga Negara Indonesia, 55 tahun, memperoleh gelar Sarjana Business in Finance dari University of South Florida, Tampa, Florida, USA pada tahun 1987, gelar MBA in International Management dari Golden Gate University, San Fransisco, California, USA pada tahun 1990.

Memperoleh persetujuan Bank Indonesia pada tanggal 02 Agustus 2010 dan ditunjuk sebagai Presiden Direktur sesuai hasil RUPS berdasarkan Akta No. 99 tanggal 25 Agustus 2010 serta penegasan kembali mengenai penetapan masa jabatan sebagai Presiden Direktur sesuai hasil RUPSLB (Rapat Umum Pemegang Saham Luar Biasa) yang tertuang dalam Akta No. 02 tanggal 21 Mei 2015.

Indonesian citizen, aged 55 years, achieved Business Scholar degree in Finance from University of South Florida, Tampa, Florida, USA in 1987, MBA degree in International Management from Golden Gate University, San Fransisco, California, USA in 1990.

obtained the approval of Bank Indonesia on August 2nd, 2010 and be pointed back as President Director according to the stakeholders’ general meeting based on the Deed No. 99 on August 25th, 2010 and the reconfirmation of the position establishment as President Director according to the result of EGMS (Extraordinary General Meeting of Shareholder) which is contained in the deed No. 02 on May 21st, 2015.

Pelatihan selama tahun 2015 Training in 2015

Februari 2015 Treasury And Basel III : Strategic Planning Implementasi Treasury and Basel III

Maret 2015 Participation on Motivational Session Merry Riana “Mimpi Sejuta Dollar” Generali Sales Kick Off 2015

Mei 2015 Sales Workshop With Generali Indonesia

Juni 2015 Seminar “Financial Literacy To Support Financial Inclusion”

Juni 2015Sosialisasi PBI No. 17/6/PBI/2015, Sosialisasi PBI No. 17/5/PBI/2015, Sosialisasi PBI No. 17/3/PBI/2015, Sosialisasi SE BI No. 17/11/DKSP, Sosialisasi PBI No. 17/7/PBI/2015, Sosialisasi SE BI No. 17/16/DPM

Juli 2015 CEO Meeting Produk Tabungan

September 2015

Sosialisasi POJK Terbaru : Sosialisasi POJK No. 10/POJK.03/2015 Tentang Penerbitan Sertifikat Deposito oleh Bank, Sosialisasi POJK No. 11/POJK.03/2015 Tentang Ketentuan Kehati-Hatian Dalam Rangka Stimulus Perekonomian Nasional Bagi Bank Umum, Sosialisasi Surat OJK Perihal Penerapan PP No. 82 Tahun 2012 Tentang Penyelenggaraan Sisten dan Transaksi Elektronik (PP-PSTE)

1996-

20012005

-2005

2008-

20102002

-2003

2006-

20072010

-2013

2001-

20022003

-2006

2009-

20101994

-1996

2003-

20052007

-2009

2013-

SekarangNow


Branch Manager

ABN AMRO Bank,

BandungBranch

Manager ABN AMRO

Bank, Bandung

Head of Branch

Banking and Forex Sales ABN AMRO

Bank, JakartaHead of Branch

Banking and Forex Sales ABN AMRO

Bank, Jakarta

Associate Consultant

PT Daya Dimensi

IndonesiaAssociate

Consultant PT Daya Dimensi

Indonesia

Head of Commercial

Banking Product

Develop-ment ABN

AMRO Bank, JakartaHead of

Commercial Banking Product

Development ABN AMRO

Bank, Jakarta

Head of SME Banking

ABN AMRO Bank,

JakartaHead of SME Banking ABN AMRO Bank,

Jakarta

President Director

of PT Bank Mestika Dharma President

Director of PT Bank Mestika

Dharma

National Commercial

Business Manager

ABN AMRO Bank, Jakarta

National Commercial

Business Manager ABN AMRO Bank,

Jakarta

President Director PT ABN AMRO

Finance IndonesiaPresident

Director PT ABN AMRO

Finance Indonesia


Wealth Management

Division of Karim Business

ConsultingAssociate

Consultant Wealth

Management Division of Karim Business

Consulting

Corporate Banking

Team Leader ABN AMRO Bank,

JakartaCorporate Banking

Team Leader ABN

AMRO Bank, Jakarta

Head of Commercial

Banking ABN AMRO

Bank, JakartaHead of

Commercial Banking ABN AMRO Bank,

Jakarta


New Frontiers SolutionsAssociate

Consultant New Frontiers

Solutions

President Director

of PT Bank Mestika

Dharma TbkPresident

Director of PT Bank Mestika Dharma Tbk


35


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement


Februari 2015 Treasury And Basel III : Strategic Planning Implementasi Treasury and Basel II



September 2015

Sosialisasi POJK Terbaru : Sosialisasi POJK No. 10/POJK.03/2015 Tentang Penerbitan Sertifikat Deposito oleh Bank, Sosialisasi POJK No. 11/POJK.03/2015 Tentang Ketentuan Kehati-hatian Dalam Rangka Stimulus Perekonomian Nasional Bagi Bank Umum, Sosialisasi Surat OJK Perihal Penerapan PP No. 82 Tahun 2012 Tentang Penyelenggaraan Sistem dan Transaksi Elektronik (PP-PSTE)

Desember 2015 Sosialisasi PBI No.17/15/PBI/2015

2013-

SekarangNow

1978-

19911991

-2013


Wakil Presiden

Direktur PT Bank Mestika Dharma Tbk

Vice President Director PT

Bank Mestika Dharma Tbk

Direktur Muda PT

Bank Mestika Dharma

Young Director PT

Bank Mestika Dharma

Wakil Presiden

Direktur PT Bank Mestika

DharmaVice President

Director PT Bank Mestika

Dharma

HENDRA HALIMWakil Presiden Direktur Vice President Director

Warga Negara Indonesia, 62 tahun, memperoleh gelar Sarjana Muda (Vor Diplom) dari Technishe Hochschule Darmsradt, Jerman Barat pada tahun 1974 dan gelar Sarjana Diplom dari Technishe Hochschule Darmsradt, Jerman Barat 1978.

Ditunjuk sebagai Wakil Presiden Direktur sesuai hasil RUPS berdasarkan Akta No. 99 tanggal 25 Agustus 2010 serta penegasan kembali mengenai penetapan masa jabatan sebagai Wakil Presiden Direktur sesuai hasil RUPSLB (Rapat Umum Pemegang Saham Luar Biasa) yang tertuang dalam Akta No. 02 tanggal 21 Mei 2015.

Indonesian citizen, aged 62 years, achieved young Scholar degree (Vor Diplom) from Technische Hochscule Darmstadt, west of German in 1974, a bachelor degree (Diplom Ingeneur) from Technische Hochscule Darmstadt, west of German in 1978.

obtained the approval of Bank Indonesia on June 28th, 2004 and be pointed back as Vice President Director according to the stakeholders’ general meeting based on the Deed No. 99 on August 25th, 2010 and the reconfirmation of the position establishment as Vice President Director according to the result of EGMS (Extraordinary General Meeting of Shareholder) which is contained in the deed No. 02 on May 21st, 2015.







Discussion Analysis





Agustus 2015Training Perpajakan Mengenal dan Menyikapi Program Reiventing Policy (Sunset Policy Jilid II) Dan Tata Cara Pembetulan SPT Tahunan/Masa Serta Menyosong Era E-Faktur dan Implementasi E-Faktur dan E-Spt PPN Melalui Aplikasi E-Faktur Tahun 2015”

September 2015 Seminar Bijak Ber-Elektronik Banking

September 2015


September 2015Sosialisasi Pencegahan Fraud, Tindak Pidana Perbankan Dan Penjelasan Hasil Uji Materi Makamah Konstitusi Putusan Nomor 109/PUU-XII/2014

Oktober 2015 Tata Kelola Persuratan dan Kearsipan Perbankan


ANDYDirektur Kepatuhan Compliance Director

Warga Negara Indonesia, 49 tahun, memperoleh gelar Sarjana S1 Ekonomi Akuntansi dari Universitas Dhama Agung Medan pada tahun 1990 dan gelar MBA dari LBM Global & Washington International University pada tahun 2002. Memperoleh persetujuan Bank Indonesia pada tanggal 28 Juni 2004 dan ditunjuk sebagai Direktur Kepatuhan sesuai hasil RUPS berdasarkan Akta No. 99 tanggal 25 Agustus 2010 serta penegasan kembali mengenai penetapan masa jabatan sebagai Direktur Kepatuhan sesuai hasil RUPSLB (Rapat Umum Pemegang Saham Luar Biasa) yang tertuang dalam Akta No. 02 tanggal 21 Mei 2015.

Indonesian citizen, aged 49 years, achieved S1 Economy degree in Accounting from University of Dhama Agung Medan in 1990 and MBA degree from LBM Global & Washington International University in 2002. Obtained the approval of Bank Indonesia on June 28th, 2004 and be pointed back as Director of Compliance according to the stakeholders’ general meeting based on the Deed No. 99 on August 25th, 2010 and the reconfirmation of the position establishment as Director of Compliance according to the result of EGMS (Extraordinary General Meeting of Shareholder) which is contained in the deed No. 02 on May 21st, 2015.

1993-

19951989

-1991

2004-

20131995

-2004

1991-

19932013

-Sekarang

Now


Kepala Bagian Akuntansi PT Bank Mestika

DharmaHead of

AccountingPT Bank Mestika Dharma

Staff Budget & Cost

Control PT Raja Garuda

Mas Forrestry DepartmentStaff Budget

& Cost Control PT

Raja Garuda Mas Forrestry Department

Direktur Kepatuhan


Compliance Director PT

Bank Mestika Dharma

Kepala SKAI PT Bank Mestika DharmaHead of Internal

Audit DivisionPT Bank Mestika Dharma

Wakil Kepala Bagian

Akuntansi PT Bank Mestika

DharmaDeputy Head of Accounting


Direktur Kepatuhan


TbkComplianceDirector PT



37


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

1990-

19952003

-2005

1982-

19841997

-1999

2010-

20131981

-1982

1995-

19972005

-2009

1984-

19901999

-2003

2013-

SekarangNow


Kepala Seksi BI KC Medan (KS – Gol IV)Section ChiefBI KC Medan (KS – Gol IV)

Pengawas Bank

Eksekutif KBI SurabayaExecutive

Bank Supervisor

KBI Surabaya

Staf Bagian Kredit BI KP

JakartaCredit Staff

BI KP Jakarta

Pengawas Bank Madya di Direktorat Pengawasan Bank 1 BI KP

JakartaBank

SupervisorDirectorate

of Bank Supervision

1 BI KP Jakarta

Direktur Umum PT

Bank Mestika Dharma

General Affairs DirectorPT Bank Mestika Dharma

Calon Pegawai Muda BI

Angkatan VII di JakartaEmployees CandidatesBI Angkatan VII Jakarta

Pemeriksa Intern Muda di Direktorat Pengawasan Intern BI KP

JakartaYoung

Internal Examiner

Directorate of Internal Audit BI KP Jakarta

Pengawas Bank Madya Senior KBI

MedanSenior Bank SupervisorKBI Medan

Staf di Direktorat

Pengawasan Intern BI KP

JakartaStaff at

Directorate of Internal Audit BI KP Jakarta

Investigator Senior di

Unit Khusus Investigasi

Perbankan BI KP Jakarta

Senior Investigator

of Special Unit for Banking

InvestigationBI KP Jakarta

Direktur Umum PT

Bank Mestika Dharma TbkGeneral Affairs

DirectorPT Bank Mestika

Dharma Tbk

YUSRI HADIDirektur Umum (Direktur Tidak Terafiliasi)General Affairs Director (Unaffiliated Director)

Warga Negara Indonesia, 62 tahun, memperoleh gelar Sarjana S1 Akuntansi dari Universitas Sumatera Utara Medan pada tahun 1981 dan gelar Master of Business Administration dari JIMS Jakarta pada tahun 1999.

Memperoleh persetujuan Bank Indonesia pada tanggal 29 Maret 2010 dan ditunjuk sebagai Direktur Umum sesuai hasil RUPS berdasarkan Akta No. 99 tanggal 25 Agustus 2010 serta penegasan kembali mengenai penetapan masa jabatan sebagai Direktur Umum sesuai hasil RUPSLB (Rapat Umum Pemegang Saham Luar Biasa) yang tertuang dalam Akta No. 02 tanggal 21 Mei 2015.

Indonesian citizen, aged 62 years, achieved S1 Accounting degree from University of North Sumatra Medan in 1981 and Master of Business Administration degree from JIMS Jakarta in 1999.

obtained the approval of Bank Indonesia on March 29th, 2010 and be pointed back as General Director according to the stakeholders’ general meeting based on the Deed No. 99 on August 25th, 2010 and the reconfirmation of the position establishment as General Director according to the result of EGMS (Extraordinary General Meeting of Shareholder) which is contained in the deed No. 02 on May 21st, 2015.



Maret 2015 Workshop Perlindungan Konsumen Sektor Jasa Keuangan


Mei 2015 Sales Workshop With Generali Indonesia


Agustus 2015 Corporate Governance

September 2015


Oktober 2015 Tata Kelola Persuratan dan Kearsipan Perbankan








Discussion Analysis



September 2015



Desember 2015 Sosialisasi Ciri-Ciri Keaslian Uang Rupiah dan Cara Memperlakukan Uang

HARUN ANSARIDirektur Operasional Operational Director

Warga Negara Indonesia, 52 tahun, memperoleh gelar Sarjana S1 Ekonomi Manajemen pada tahun 2010.

Memperoleh persetujuan Bank Indonesia pada tanggal 19 Juni 2014 perihal hasil fit and proper test dan ditunjuk sebagai Direktur Operasional sesuai hasil RUPS yang terlampir dalam Akta yang disahkan Kemenhumkam No. 1 tanggal 3 Juli 2014 serta penegasan kembali mengenai penetapan masa jabatan sebagai Direktur Operasional sesuai hasil RUPSLB (Rapat Umum Pemegang Saham Luar Biasa) yang tertuang dalam Akta No. 02 tanggal 21 Mei 2015.

Indonesian citizen, aged 52 years, achieved S1 Economy degree in Management in 2010.

Obtained the approval of Bank Indonesia pada on June 19th, 2014 the subject of the result of fit and proper test and pointed as Operational Director according to the stakeholders’ general meeting based on the Deed which is authorized by Ministry of Justice and Human Rights No. 1 on July 3rd, 2014 and and the reconfirmation of the position establishment as the Operational Director according to the result of EGMS (Extraordinary General Meeting of Shareholder) which is contained in the deed No. 02 on May 21st, 2015.

1993-

20091989

-1990

2013-

20142009

-2013

1990-

19932014

-Sekarang

Now


Kepala Bagian Remedial PT Bank Mestika

DharmaHead of

RemedialPT Bank Mestika Dharma

Staff Giro & Kliring PT

Bank Mestika Dharma

Staff Giro & ClearingPT Bank Mestika Dharma

Kepala Divisi Operasional

PT Bank Mestika Dharma Head of

Operational DivisionPT Bank Mestika Dharma

Kepala Divisi Operasional

PT Bank Mestika Dharma Head of

Operational DivisionPT Bank Mestika Dharma

Kepala Seksi Kredit Umum PT

Bank Mestika Dharma

Head Section of Public Credit PT

Bank Mestika Dharma

Direktur Operasional

PT Bank Mestika

Dharma TbkOperational Director PT



39


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

PELATIHAN SELAMA TAHUN 2015 TRAINING IN 2015

09 Februari Executive Development Program Markplus Institute : Tactical Execution

16 Maret Executive Development Program Markplus Institute : Achievement Orientation

21 Maret Participation on Motivational Session Merry Riana “Mimpi Sejuta Dollar” Generali Sales Kick Off 2015

28 April Executive Development Program Markplus Institute : Mastering Responsibility as a Leader

27 Mei Executive Development Program Markplus Institute : Final Report and Presentation

29 Mei Sales Workshop with Generali Indonesia

24 Agustus Sosialisasi dan Rencana Kegiatan Aktivasi Produk Tabungan Siswa (Simpel/Simpel iB)

01 Desember Executive Development Program Markplus Institute : Strategic Thinking


15 Januari Executive Development Program Markplus Institute : Strategic Thinking

15 Februari Treasury and Basel III : Strategic Planning Implementasi Treasury dan Basel III






15 Desember Mastering MS Excel 2013 Full Package Mastering Series (MOUS-2013-102)

PENDIDIKAN FORMAL FORMAL EDUCATION

2000 S-1 Ilmu Sosial dan Politik

PENGALAMAN KERJA CAREER HISTORY

1997 - 1999 PT Freeport Indonesia

2000 - 2005 Sales Manager Standart Chartered Bank

2005 - 2006 National Sales Manager ABN AMRO Bank

2006 - 2007Assistant Vice President Marketing Card Bank DanamonVice President Retail Banking and Wealth Management

2007 - 2012 HSBC

2012 - 2013 Kepala Divisi Marketing / Marketing Head Division PT Bank Mestika Dharma

2013 - sekarang Kepala Divisi Marketing / Marketing Head Division PT Bank Mestika Dharma Tbk


1995 S-1 Ekonomi Manajemen


1989 Kasie Gudang Stock / Section Chief of Stock Warehouse Sekolah PKMI P. Siantar

1995 - 1996 Head of Section Chief and Marketing KCP P. Siantar PT Bank Mestika Dharma

1996 - 2002 Wakil Pimpinan / Co-Leaders KCP P. Siantar PT Bank Mestika Dharma

2002 - 2009 Pimpinan / Leaders KCP P. Siantar PT Bank Mestika Dharma

2009 - 2011 Pimpinan / Leaders KCP P. Sidimpuan PT Bank Mestika Dharma

2012 - 2013 Kepala Divisi Bussiness Development / Head of Bussiness Development Division PT Bank Mestika Dharma

2013 - sekarang Kepala Divisi Bussiness Development / Head of Bussiness Development Division PT Bank Mestika Dharma Tbk

ALBERTUS M DOORADI Kepala Divisi Marketing Head of Marketing Division

JOHN Kepala Divisi Business Development Head of Business Development Division

2.5.3. SUSUNAN PENGURUS DAN MANAJEMEN EKSEKUTIF The Composition of The Board and Executive Management







Discussion Analysis








15 Juni Seminar Jaminan Pensiun Nasional

15 JuniSosialisasi PBI No.17/6/PBI/2015, PBI No.17/5/PBI/2015, PBI No.17/3/PBI/2015, SE BI No.17/11/DKSP, PBI No. 17/7/PBI/2015, dan SE BI No.17/16/DPM


03 Maret Sosialisasi Aplikasi Sistem Peserta Kliring (SPK) SKN-BI GEN II





27 Mei Training Markplus “Executive Development Program”

02 Juli Treasury and Basel III : Strategic Planning Implementasi Treasury dan Basel III

14 Agustus Training Markplus “Mentoring Program”

02 September Executive Development Program Markplus Institute : Tactical Execution

17 SeptemberSosialisasi POJK Terbaru Tentang Penerbitan Sertifikat Deposito oleh Bank (No. 10/POJK.03/2015), Ketentuan Kehati-hatian Dalam Rangka Stimulus Perekonomian Nasional Bagi bank Umum (No. 11/POJK.03/2015), Surat OJK Perihal Penerapan PP No. 82 Tahun 2012 Tentang Penyelenggaraan Sistem Transaksi dan Transaksi Elektronik (PP-STE)

01 Desember Executive Development Program Markplus Institute : Strategic Thinking


2003 S-1 Ekonomi Manajemen


1999 - 2000 Sekretaris Direksi / Director Secretary PT Bank Mestika Dharma

2000 - 2013Kepala Bagian Human Resource and General Affair /Head of Human Resource and General Affair Division PT Bank Mestika Dharma

2013 - sekarang Kepala Divisi Human Capital PT Bank Mestika Dharma Tbk


2013 S-2 Magister Manajemen


1997 - 2003 Staff Back Office

2003 - 2007 Pimpinan / Leaders of KCP Sutomo Serdang - Medan, PT Bank Mestika Dharma

2007 - 2011 Kabag Operasional / Head Operational PT Bank Mestika Dharma

2011 - 2014 Koordinator / Coordinator Wilayah Sumut

2014 - sekarang Kepala Divisi Operasional / Head of Operational Division PT Bank Mestika Dharma Tbk

RITA ANA Kepala Divisi Human Capital Head of Human Capital Division

JOHAN Kepala Divisi Operasional Head of Operational Division


41


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement


07 Februari Treasury And Basel Iii : Strategic Planning Implementasi Treasury Dan Basel III

03 Juni FGD, Sosialisasi & Diskusi Panel Tentang OJK Whistleblowing System Serta Program Pengendalian Gratifikasi

18 Agustus Corporate Governance

22 September Sosialisasi Pencegahan Fraud, Tindak Pidana Perbankan & Penjelasan Hasil Uji Materi MK Putusan No. 109/PUU-XII/2014

21 Oktober National Anti Fraud Conference (NAFC) 2015








14 Agustus Training Markplus “Mentoring Program”

28 September Mastering MS Excel 2013 Full Package Mastering Series (MOUS-2013-102)



2013 Certified Fraud Examiner


1994 - 1997 Account Officer PT Intan Tangguharta Finance Medan

1997 - 1998 Staff Exim / Exim Staff of BCA Medan

1998 - 2002 Staff PSO ABN / PSO ABN Staff of AMRO Bank Medan

2003 - 2004 Auditor PT Bank Mestika Dharma

2004 - 2005 Risk Management Officer PT Bank Mestika Dharma

2005 - 2006 Kasie Risk Management / Section Chief of Risk Management Unit PT Bank Mestika Dharma

2006 - 2008 Kasie Managemen Risiko dan Kepatuhan / Section Chief of Risk and Obedience of PT Bank Mestika Dharma

2009 - 2011 Section Chief of Risk Management and Obedience of PT Bank Mestika Dharma

2011 - 2012 Section Chief of Risk Management units of PT Bank Mestika Dharma

2012 - 2013 Kepala Divisi Satuan Kerja Audit Intern / Head of Audit Intern units Division of PT Bank Mestika Dharma

2013 - sekarang Head of Audit Intern units Division Head PT Bank Mestika Dharma Tbk


2013 S-2 Manajemen


1995 - 1998 Staff Teller / Teller Staff of KCP Cirebon-Medan PT Bank Mestika Dharma

1998 - 2000 Staff CS / Costumer Service Staff KCP Sumatera-Medan PT Bank Mestika Dharma

2000 - 2002 Staff Marketing / Marketing Staff KCP Sumatera-Medan PT Bank Mestika Dharma

2002 - 2009 Pimpinan / Head of KCP Brayan-Medan PT Bank Mestika Dharma

2009 - 2010 Kasie Kredit / Section Head of Credit PT Bank Mestika Dharma

2010 PJS Kadiv Kredit / Temporary Chief Sectiof of Credit Division PT Bank Mestika Dharma

2010 - 2013 Kepala Divisi Kredit / Head of Credit Division PT Bank Mestika Dharma

2013 - sekarang Kepala Divisi Kredit / Head of Credit Division PT Bank Mestika Dharma Tbk

LIMIN Kepala Divisi Satuan Kerja Audit Head of Internal Audit Division

RATNA JUWITA Kepala Divisi Kredit Head of Credit Division







Discussion Analysis

Demi pengembangan dan peningkatan Bank Mestika kedepannya diperlukan adanya Sumber Daya Manusia yang mumpuni di bidangnya. Untuk itu, Bank Mestika telah membentuk “AKADEMI MESTIKA” yang menjalankan program Perencanaan Kebutuhan dan Pengembangan Pegawai dan Program Pendidikan yang terarah sejalan dengan visi dan misi perusahaan.

Pada tahun 2015, jumlah karyawan Bank Mestika sebanyak 1,293 orang yang tersebar pada seluruh kantor pusat, kantor cabang, kantor cabang pembantu dan kantor kas untuk melayani seluruh pemangku kepentingan. Dana pelatihan dan pendidikan yang direalisasikan pada tahun 2015 adalah sebesar Rp 7,141 juta. Realisasi program pelatihan dan pendidikan terhadap karyawan yang telah dilakukan sepanjang 2015, antara lain :1. Sertifikasi manajemen risiko dan penyegarannya;2. Training APU & PPT (Anti Pencucian Uang & Pencegahan

Pendanaan Terorisme);3. Sosialisasi SOP Service Quality, Beauty Class dan pelatihan

standarisasi layanan perbankan;4. Sosialisasi KPI (Key Performance Indicator);5. Sosialisasi Norma Ketenagakerjaan;6. Training Teknik Komunikasi & Public Relation;7. Training terkait dengan Audit dan Anti Fraud;8. Training Basic Accounting & Economy Macro;9. Training Development Leadership Program dan Executive

Development Program;10. Training Mestika Marketing Development Program (MMDP);11. Training It’s Time to Be Real Profesional Secretary;12. Training Human Capital, Legal, Quality Assurance & Back Office;13. Sosialisasi Produk Bancassurance Generali dan Produk Funding

Bank Mestika serta strategi pemasarannya;14. Training terkait Teknologi Sistim Informasi;15. Training Treasury And Basel III : Strategic Planning Implementasi

Treasury dan Basel III;16. Training Account Officer, Credit Marketing for Branch Manager,

Pembiayaan Sektor Usaha Perkebunan Kelapa Sawit, dan training kredit lainnya;

17. Pelatihan lainnya terkait dengan Pelaporan Bank, Ketentuan Perbankan, Akuntansi, Perpajakan, dan sebagainya.

Sesuai dengan PBI No.11/19/PBI/2009 sebagaimana yang telah diubah menjadi No.12/7/PBI/2010 tentang “Sertifikasi Manajemen Risiko bagi Pengurus dan Pejabat Bank Umum”, Bank telah melaksanakan ketentuan Sertifikasi Manajemen Risiko terhadap semua Pengurus dan Pejabat Bank. Sepanjang tahun 2015, karyawan yang telah disertifikasi sebanyak 47 orang yaitu untuk Level I sebanyak 44 orang, Level II sebanyak 2 orang, dan Level III sebanyak 1 orang. Refreshment Sertifikasi Manajemen Risiko sebanyak 79 orang pada tahun 2015.

For the sake of development and improvement of Bank Mestika in the future, required the existence of qualified Human Resources in each fields. So that, Bank Mestika has formed “MESTIKA ACADEMY” which runs the planning needs programs and the development of employees and the educational programs that are structured in line with the vision and mission of the company.

In 2015, the number of Bank Mestika’s Employees were 1,293 people spreaded to all headquarters, branch offices, sub-branch offices and cash offices to serve all stakeholders. The training and education funds that are realized in 2015 are Rp 7,141 million. The realization of the training and education programs for the employees that have been done throughout 2015 are:1. Certification of Risk Management and refreshment;2. Training APU & PPT (Anti Money Laundering & Terrorism Financing

Prevention);3. Socialization of SOP Service Quality, beauty class and banking

services standarization training;4. Socialization of KPI (Key Performance Indicator);5. Socialization of Labor’s Norms;6. Communication Technical & Public Relation Training;7. Training related to Audit dan Anti Fraud;8. Basic Accounting & Economy Macro Training;9. Training of Development Leadership Program, and Executive

Development Program;10. Training of Mestika Marketing Development Program (MMDP);11. Training of It’s Time to Be Real Profesional Secretary;12. Training of Human Capital, Legal, Quality Assurance & Back Office;13. Socialization of Bancassurance General Product and Funding

Product of Bank Mestika as well as the market strategy;14. Training related to Information System Technology;15. Training of Treasury And Basel III : Strategic Planning Implementation

Treasury and Basel III;16. Training of Account Officer, Credit Marketing for Branch Manager, Oil

Palm Plantation Business Sector Funding, and other credit;17. Other training related to Bank reporting, banking regulations,

Accounting, taxation, etc.

Based on PBI No.11/19/PBI/2009 which has been changed to No.12/7/PBI/2010 about “Certification of Risk Management for Management and General Bank Officers”, Bank has implemeted the Certification Risk Managemnet criteria to all management and general bank officers. Throughout 2015, the employees that have been certified are 47 people, in which Level I has 44 people, Level II has 2 people, and Level III has 1 person. The Refreshment of Risk Management Certification are 79 people in 2015.

2.6. DESKRIPSI PENGEMBANGAN KARYAWAN Employee Development Description


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TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

16,67% Zulkifli Halim

16,67% Indra Halim

16,67 % Nursalim

16,67% Hendra Halim

4,19 % Dharmapoetra Halim

4,19 % Adipoetra Halim

16,67 % Benny Halim

4,19 % Syahpoetra Halim

Retno Dewi Tjiupek 4,10%

PT BANK MESTIKA DHARMA Tbk

PERORANGAN(0,05 %)

PT MESTIKA BENUA MAS(89,44 %)

PUBLIK(10,51 %)

SUSUNAN KEPEMILIKAN PT BANK MESTIKA DHARMA TbkOWNERSHIP STRUCTURE PT BANK MESTIKA DHARMA Tbk

1 PT MESTIKA BENUA MAS 89,44 %

• ZULKIFLI HALIM (US) 16,67 %

• INDRA HALIM (US) 16,67 %

• HENDRA HALIM (US) 16,67 %

• BENNY HALIM (US) 16,67 %

• NURSALIM (US) 16,67 %

• ADIPOETRA HALIM (US) 4,19 %

• DHARMAPOETRA HALIM (US) 4,19 %

• SYAHPOETRA HALIM (US) 4,19 %

• RETNO DEWI TJIUPEK (US) 4,10 %

2 PERORANGAN Individual 0,05 %

3 PUBLIK Public 10,51 %

2.7. STRUKTUR KELOMPOK USAHA Business Group Structure

Keterangan:Modal disetor Bank sebesar Rp 818.018 miliar, dengan perincian 89.44% saham dimiliki oleh PT Mestika Benua Mas, 10.51% saham dimiliki oleh masyarakat dan 0.05% saham dimiliki oleh perorangan. PT Mestika Benua Mas hanya memiliki penyertaan pada PT Bank Mestika Dharma Tbk dan PT Wahana Andamari.

PT Bank Mestika Dharma Tbk sampai saat ini tidak mempunyai anak perusahaan ataupun kelompok-kelompok usaha lainnya sehingga tidak terdapat informasi mengenai aktivitas dari kelompok usaha tersebut.

Description:Capital of the Bank deposited with Rp 818.018 billion, with the detail 89.44% share owned by PT Mestika Benua Mas, 10.51% share owned by public and 0.05% share owned by individual. PT Mestika Benua Mas only had investment in PT Bank Mestika Dharma Tbk and PT Wahana Andamari.

PT Bank Mestika Dharma Tbk does not have subsidiary company or other business groups until now so there is no information about the activities of the business group.

PT BANK MESTIKA DHARMA Tbk (89,44%)

PT WAHANA ANDAMARI (50%)

PT MESTIKA BENUA MAS







Discussion Analysis

Dewan Komisaris PT Bank Mestika Dharma Tbk Board Of Commissioners PT Bank Mestika Dharma Tbk

Presiden Komisaris President Commissioner : Witarsa Oemar

Komisaris Commissioner : Indra Halim

Komisaris Independen Independent Commissioner : Katio

Komisaris Independen Independent Commissioner : Boing Sudrajat*

* Bp. Boing Sudrajat meninggal dunia pada tanggal 4 Juli 2015 Mr. Boing Sudrajat has passed away on 4 July, 2015

Direksi PT Bank Mestika Dharma Tbk Board of Directors PT Bank Mestika Dharma Tbk

Presiden Direktur President Director : Achmad S. Kartasasmita

Wakil Presiden Direktur Vice President Director : Hendra Halim

Direktur Operasional Operational Director : Harun Ansari

Direktur Umum General Affairs Director : Yusri Hadi

Direktur Kepatuhan Compliance Director : Andy

Dewan Komisaris PT Mestika Benua Mas Board Of Commissioners PT Mestika Benua Mas

Komisaris Utama Chief Commissioner : Zulkifli Halim

Komisaris Commissioner : Nursalim

Direksi PT Mestika Benua Mas Board of Directors PT Mestika Benua Mas

Direktur Utama President Director : Indra Halim

Wakil Direktur Utama Vice President Director : Sanusi Halim

Direktur Director : Benny Halim

NO.NAMAName

PERUSAHAAN YANG DIMILIKI Company Owned

SAHAM Share (%)

1 Sanusi Halim : PT Bank Mestika Dharma Tbk 0,01 %

PT Palm Trimitra Indotama 7 %

PT Sierah Betung Indah 10 %

PT Bina Sawit Nusantara 14 %

2 Hendra Halim : PT Bank Mestika Dharma Tbk 0,01 %

PT Mestika Benua Mas 16,67 %

PT Bina Segar Agung 20 %



PT Bogaindo Sukses Mandiri 24 %

PT Mega Indo Perkasa 25 %

PT Bina Sawit Nusantara 12,50 %

PT Intiland Wahana Cemerlang 20 %

PT Sumber Prima Perkasa 10 %

PT Cahaya Dharma Anugerah 10 %

SUSUNAN KEPENGURUSAN TAHUN 2015The Composition Of The Management in 2015

PEMEGANG SAHAM PT BANK MESTIKA DHARMA Tbk & PERUSAHAAN YANG DIMILIKIShareholders of PT Bank Mestika Dharma Tbk & Owned Company


45


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

NO.NAMAName


SAHAM Share (%)

3 Indra Halim : PT Bank Mestika Dharma Tbk 0,01 %




PT Mega Mas Plaza Bangunan 19 %

PT Graha Surya Perkasa 13,81 %




PT Putramega Deli Indah 26,80 %


4 Dr Zulkifli Halim : PT Bank Mestika Dharma Tbk 0,01 %


PT Palmtrimitra Indonesia 7 %

RS Deli 5 %





5 Benny Halim : PT Bank Mestika Dharma Tbk 0,01 %


CV Citra Surya Energy 50 %

PT Mestika Garuda Mas 10 %


6 Nursalim : PT Bank Mestika Dharma Tbk 0,01 %




7 PT Mestika Benua Mas

- Hendra Halim : PT Bank Mestika Dharma Tbk 0,01 %





PT Bogaindo Sukses Mandiri 24 %



PT Intiland Wahana Cemerlang 20 %

PT Sumber Prima Perkasa 10 %








Discussion Analysis

NO.NAMAName


SAHAM Share (%)

- Dr Zulkifli Halim : PT Bank Mestika Dharma Tbk 0,01 %



RS Deli 5 %





- Benny Halim : PT Bank Mestika Dharma Tbk 0,01 %


CV Citra Surya Energy 50 %

PT Mestika Garuda Mas 10 %


- Indra Halim : PT Bank Mestika Dharma Tbk 0,01 %




PT Mega Mas Plaza Bangunan 19 %

PT Graha Surya Perkasa 13,81 %




PT Putramega Deli Indah 26,80 %


- Nursalim : PT Bank Mestika Dharma Tbk 0,01 %




- Dharmapoetra Halim : PT Mestika Benua Mas 4,19 %

PT Kerinci Business Centre 25 %

PT Bursa Konstruksi Sejati 85 %

PT Bangun Sukses Persada 15 %

- Adipoetra Halim : PT Mestika Benua Mas 4,19 %

- Syahpoetra Halim : PT Mestika Benua Mas 4,19 %

- Retno Dewi Tjiupek : PT Mestika Benua Mas 4,10 %


47


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

NO.NAMA Name

PERUSAHAAN YANG DIMILIKICompany Owned

STATUSStatus

1 HENDRA HALIM : PT BANK MESTIKA DHARMA Tbk Wakil presiden direktur Vice President Director

PT MESTIKA BENUA MAS Pemegang saham Shareholders

PT BINA SEGAR AGUNG Pemegang saham Shareholders

PT PALM TRIMITRA INDOTAMA Pemegang saham Shareholders

PT SIERAH BETUNG INDAH Pemegang saham Shareholders

PT BOGAINDO SUKSES MANDIRI Pemegang saham Shareholders

PT MEGA INDO PERKASA Pemegang saham Shareholders

PT BINA SAWIT NUSANTARA Pemegang saham Shareholders

PT INTILAND WAHANA CEMERLANG Pemegang saham Shareholders

PT SUMBER PRIMA PERKASA Pemegang saham Shareholders

PT CAHAYA DHARMA ANUGERAH Pemegang saham Shareholders

2 INDRA HALIM : PT BANK MESTIKA DHARMA Tbk Komisaris Commissioner

PT MESTIKA BENUA MAS Direktur utama President Director

PT BINA SEGAR AGUNG Pemegang saham Shareholders

PT PALM TRIMITRA INDOTAMA Pemegang saham Shareholders

PT MEGA MAS PLAZA BANGUNAN Pemegang saham Shareholders

PT GRAHA SURYA PERKASA Pemegang saham Shareholders

PT SIERAH BETUNG INDAH Pemegang saham Shareholders

PT MEGA INDO PERKASA Pemegang saham Shareholders

PT BINA SAWIT NUSANTARA Pemegang saham Shareholders

PT PUTRAMEGA DELI INDAH Pemegang saham Shareholders

PT CAHAYA DHARMA ANUGERAH Pemegang saham Shareholders

NAMA PERUSAHAAN Company Name KEGIATAN USAHA Business Activities

PT MESTIKA BENUA MAS Perusahaan bergerak di bidang penyewaan mobil The company is engaged in the rental car

PT SIERAH BETUNG INDAH Perkebunan Sawit Oil palm plantation

PT BINA SEGAR AGUNG Developer Developer

PT PALM TRIMITRA INDOTAMA Pabrik pengolahan PKO Processing Factory

PT MEGA MAS PLAZA BANGUNAN Perdagangan, Distribusi Trade, Distribution

PT GRAHA SURYA PERKASA Perdagangan, Eceran Trade, Retail

PT BOGA INDO SUKSES MANDIRI Jasa Usaha Lainnya Other business services

RS DELI Rumah Sakit Hospital

PT KERINCI BUSINESS CENTRE Property Property

PT MEGA INDO PERKASA Property Property

PT BINA SAWIT NUSANTARA Pabrik Kelapa Sawit Palm Oil Mill

CV CITRA SURYA ENERGY Water Treatment Water Treatment

PT MESTIKA GARUDA MAS Pertanian Agriculture

PT PUTRAMEGA DELI INDAH Property Property

PT INTILAND WAHANA CEMERLANG Property Property

PT CAHAYA DHARMA ANUGERAH Sekolah/Pendidikan School/Education

PT SUMBER PRIMA PERKASA Property Property

RINCIAN KEGIATAN USAHA PERUSAHAAN TERKAITDetail of Company Business Activities Related

STATUS PENGURUS BANK PADA SETIAP PERUSAHAAN TERAFILIASManagement Status at any Affliated Company







Discussion Analysis

PIHAK BERELASIRelated Parties

SIFAT HUBUNGAN BERELASINature of Relationship with Related

TRANSAKSITransaction

Karyawan KunciKey employee

Perorangan karena hubungan pengurusanIndividuals because the relationship management

Tabungan, Giro, Deposito, Kredit yang diberikan, Pendapatan bunga, Beban bungaSavings, Giro, Deposit, Granted loans, Interest income, Interest expense

Ny. Janny HalimPerorangan karena keterkaitan dengan kepemilikanIndividual as the relationship with the ownership

Tabungan, Kredit yang diberikan, Pendapatan bunga, Beban bungaSavings, Granted loans, Interest income, Interest expense

Ny. Maidy Valeria KusmanaPerorangan karena keterkaitan dengan kepemilikanIndividual as the relationship with the ownership

Tabungan, Kredit yang diberikan, Pendapatan bunga, Beban bungaSavings, Granted loans, Interest income, Interest expense

PT Bina Sawit NusantaraEntitas Afiliasi Entities Affiliate

Giro, Kredit yang diberikan, Pendapatan bunga, Beban bungaGiro, Granted loans, Interest income, Interest expense

PT Cinta DamaiEntitas Afiliasi Entities Affiliate


PT Mestika Benua MasInduk Perusahaan Parent Company

Giro, Deposito, Beban bungaGiro, Deposit, Interest expense

PT Palmtrimitra IndotamaEntitas Afiliasi Entities Affiliate

Kredit yang diberikan dan Pendapatan bungaGranted loans and Interest income

PT Sierah Betung IndahEntitas Afiliasi Entities Affiliate

Giro dan Beban bungaGiro and Interest expense

PT Wahana AndamariEntitas Afiliasi Entities Affiliate


PIHAK-PIHAK BERELASI TERDIRI DARI :Related parties consist of:


49


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

TRANSAKSI DENGAN PIHAK BEREALISASI ADALAH SEBAGAI BERIKUT : Transactions with related parties are as follows :

Kredit yang diberikan Granted loans

2015 2014 2013

Rp % Rp % Rp %

PT Wahana Andamari 14.895.351.688 0,16 19.230.719.826 0,22 23.965.353.187 0,30

PT Palmtrimitra Indotama 16.181.157.578 0,17 11.108.099.783 0,13 13.774.478.867 0,17

PT Bina Sawit Nusantara 4.162.536.203 0,04 9.789.388.727 0,11 14.765.124.583 0,19

Karyawan kunci Key employee 3.642.028.174 0,04 3.567.977.659 0,04 3.012.950.147 0,04

PT Cinta Damai 856.591.594 0,01 1.144.675.516 0,01 -

Ny. Janny Halim 939.172.055 0,01 969.171.671 0,01 913.741.381 0,01

Ny. Maidy Valeria Kusmana 140.182.672 0,00 306.432.461 - 452.794.170 0,01

40.817.019.964 46.116.465.643 56.884.442.335

(sebagai persentase terhadap jumlah aset) (as a percentage of total assets)

Simpanan Deposit

2015 2014 2013

Rp % Rp % Rp %

Tabungan Savings 7.305.573.900 - 11.309.595.249 - 10.415.620.473 -

Karyawan kunci Key employee 7.287.220.570 0,10 11.305.613.778 0,17 10.411.220.609 0,17

Ny. Janny Halim 1.342.020 0,00 2.066.735 0,00 2.774.071 0,00

Ny. Maidy Valeria Kusmana 17.011.310 0,00 1.914.736 0,00 1.625.793 0,00

(sebagai persentase terhadap jumlah liabilitas) (as a percentage of total liabilities)

2015 2014 2013

Rp % Rp % Rp %

Deposito Deposit 45.409.886.562 - 21.521.729.707 - 7.999.770.661 0,13

Karyawan kunci Key employee 40.409.886.562 0,57 11.521.729.707 0,18 0 0,00

PT Mestika Benua Mas 5.000.000.000 0,07 10.000.000.000 0,15 7.999.770.661 -


2015 2014 2013

Rp % Rp % Rp %

Giro Giro 4.123.774.881 - 4.360.249.141 - 4.576.351.143 -

PT Mestika Benua Mas 436.441.500 0,01 1.624.924.550 0,02 3.787.055.870 0,06

PT Cinta Damai 368.938.264 0,01 1.042.755.573 0,02 0 -

Karyawan kunci Key employee 2.754.741.591 0,04 840.255.593 0,01 498.608.258 0,01

PT Sierah Betung Indah 280.846.156 0,00 387.875.799 0,01 122.016.645 0,00

PT Wahana Andamari 130.683.846 0,00 384.072.437 0,01 108.819.442 0,00

PT Bina Sawit Nusantara 152.123.524 0,00 80.365.189 0,00 59.850.928 -








Discussion Analysis

Pendapatan BungaInterest income

2015 2014 2013

Rp % Rp % Rp %

PT Wahana Andamari 2.150.763.294 0,22 2.724.700.404 0,31 3.045.276.489 0,41

PT Palmtrimitra Indotama 1.705.633.531 0,18 1.680.510.731 0,19 1.391.347.099 0,19

PT Bina Sawit Nusantara 909.150.098 0,09 1.544.477.431 0,18 1.878.715.209 0,25

Karyawan Kunci Key employee 92.756.200 0,01 89.176.742 0,01 76.730.350 0,01

PT Cinta Damai 111.677.171 0,01 118.251.427 0,01 0 -

Ny. Janny Halim 129.299.384 0,01 87.685.438 0,01 47.149.103 0,01

Ny. Maidy Valeria Kusmana 31.330.940 0,00 50.067.479 0,01 61.265.628 0,01

5.130.610.618 6.294.869.652 6.500.483.878

(sebagai persentase terhadap jumlah pendapatan bunga) (as a percentage of total interest income)

2015 2014 2013

Rp % Rp % Rp %

Beban Bunga Interest expense 3.479.418.215 - 1.531.410.561 - 1.961.893.859 -

Karyawan Kunci Key employee 2.855.068.615 0,88 849.560.440 0,30 568.399.090 0,29

PT Mestika Benua Mas 603.463.944 0,19 666.297.616 0,24 1.381.496.734 0,71

PT Cinta Damai 8.415.881 0,00 7.749.955 0,00 0 -

PT Sierah Betung Indah 8.195.446 0,00 3.883.942 0,00 8.738.157 0,00

PT Wahana Andamari 2.151.479 0,00 2.805.346 0,00 162.764 0,00

PT Bina Sawit Nusantara 2.001.262 0,00 921.629 0,00 2.471.175 0,00

Ny. Maidy Valeria Kusmana 78.303 0,00 130.969 0,00 82.777 0,00

Ny. Janny Halim 43.285 0,00 60.664 0,00 543.162 0,00

(sebagai persentase terhadap jumlah beban bunga) (as a percentage of total interest expense)


51


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

KANTOR PUSATHead Office

KANTOR CABANGBranch Office

2.8. ALAMAT KANTOR DAN JARINGAN KERJA Offices and a Network Address

Jl. H. Zainul Arifin No. 118Medan, 20152

Call Center 14083Telp : +(62-61) 452 5800Fax : +(62-61) 455 5025 +(62-61) 452 7324 +(62-61) 457 1406 +(62-61) 453 7333 Email : [email protected] : www.bankmestika.co.id

JAKARTA - BIAKJl. Biak No. 58, Jakarta 10150

Tel. (021) 63863058 | Fax. (021) 6321741

JAKARTA - MUARA KARANGJl. Muara Karang Blok B VIII Timur No. 104-105, Jakarta Utara 14450

Tel. (021) 6623138 | Fax. (021) 66778033

PEMATANG SIANTARJl. Merdeka No. 231-233, Pematang Siantar 21118

Tel. (0622) 23370 | Fax. (0622) 25246

KISARANJl. Cokroaminoto No. 56, Kisaran 21215

Tel. (0623) 41170, 41172 | Fax. (0623) 41284

BATAMKompleks Taman Kota Mas Blok A1 No. 3A & 5, Batam 29442

Tel. (0778) 7437522, 7437533, 7437566 | Fax. (0778) 7437511

RANTAU PRAPATJl. Jend A.Yani No. 162-163, R.Prapat 21415

Tel. (0624) 24738, 24739, 24120, 22302 | Fax. (0624) 23951

PEKANBARU Jl. T. Tambusai No. 34, (d/h Jl.Nangka), Pekan Baru 28282

Tel. (0761) 572222 | Fax. (0761) 571847

PADANGJl. Pemuda No. 30, Padang 25117

Tel. (0751) 33800 | Fax. (0751) 33066

SURABAYAJl. Karet No. 32, Surabaya 60161

Tel. (031) 3555222 | Fax. (031) 3532795

PADANGSIDIMPUANJl. Jend. Sudirman, Komp City Walk Blok B No. 3 & 5, P. Sidimpuan 22700

Tel. (0634) 25333, 28610 | Fax. (0634) 28615

JAMBIJl. Hayam Wuruk No. 41-42, Jelutung – Jambi

Tel. (0741) 7551640, 7002222, 7003333, 7005555 | Fax. (0741) 7550775







Discussion Analysis

LOKASILocation

ALAMATAddress

TELEPONPhone

FAXFax

DKI JAKARTA

Jakarta Jl. Kampung Gusti Blok M No. 22 Komp TPI-II Jakarta Utara

(021) 6600274, 6620870, 6620871, 6624385, 6628750

(021) 6620872

Serpong Ruko Golden Boulevard Blok-R No. 2 Bumi Serpong Damai Tangerang Selatan 15220

(021) 53168899, 53161496, 53161497 (021) 52166233

SUMATERA UTARA

Medan Jl. Sutomo No. 408-414 Medan 20231 (061) 4565500, 4569941 (061) 4560985

Medan Jl. Asia No. 172-172A Medan 20214 (061) 7365506, 7360895, 7342517, 7342519

(061) 7320569

Medan Jl. Gatot Subroto No. 99 Medan 20112 (061) 4537903, 4536460 (061) 4522549

Medan Jl. Cirebon No. 41 Medan 20212 (061) 4573155, 4573103, 4151916 (061) 4156079

Medan Jl. Jend. A.Yani No. 108 Medan 20111 (061) 4153654, 4149996 (061) 4153663

Medan Jl. KL.Yos Sudarso No. 16-17 Medan 20116 (061) 6620205, 6610004, 6645597 (061) 6620206

Medan Jl. Iskandar Muda No. 33 B Medan 20153 (061) 4575748, 4575711 (061) 4575758

Medan Komp. Taman Tomang Elok Jl. Gatot Subroto BL 1/157 Medan 20122

(061) 8460468, 8469234 (061) 8469235

Medan Jl. Aip Ks Tubun II/32 Medan 20211 (061) 4561178, 4560125 (061) 4562753

Medan Pertokoan Asia Raya BL B/28 Medan 20214 (061) 7346662, 7346663 (061) 7346664

Medan Jl. Semarang No. 65-67 Medan 20212 (061) 4533888, 4535976, 4535977 (061) 4151948

Medan Jl. Brigjend Katamso No.733 Kp. Baru - Medan 20158 (061) 7852088, 7852588, 7851588 (061) 7862575

Medan Jl. Sutomo No.112 (Simp. Jl. Samarinda) Medan 20213 (061) 7325800, 7356450, 7356427 (061) 7323166

Medan Jl. Krakatau No.160 Medan 20238 (061) 6635800, 6611852, 6612628 (061) 6614358

Medan Jl. Batu Bara No. 5A Komp. Yang Lim Plaza Medan 20214 (061) 7367800, 7331931 (061) 7340831

Medan Jl. Letjend S.Parman No. 30 Medan 20112 (061) 4156461, 4156711 (061) 4156022

Medan Jl. Williem Iskandar (d/h Jl. Pancing) Komp. Medan Mega Trade Centre (MMTC) Blok AA No. 1 & 2 Medan 20137

(061) 7332020, 7359331, 7358564 (061) 7348866

Medan Jl. Cemara Boulevard Blok A1/34, Komp Cemara Asri Medan 20371

(061) 6633385, 6630851, 6644349 (061) 6626244

Medan Setia Budi Square No. 35 Komp. Tasbi Medan (061) 8228388, 8228188, 8228088 (061) 8228588

Medan Jl. Marelan Raya Psr. I No. 266-A & 266-B Medan Marelan (061) 80027855, 80027856, 80027857, 80027858

(061) 80027859

Binjai Jl. Jend Sudirman No. 95-B Binjai 20711 (061) 8820880, 8820429 (061) 8820461

Tanjung Morawa Jl. Pahlawan No. 11 Tg. Morawa 20362 (061) 7945800 (061) 7940722

Lubuk Pakam Jl. TR.Muda No. 88 – T L.Pakam 20511 (061) 7953777, 7953888 (061) 7953778

Perbaungan Jl. Serdang No. 95 Perbaungan 20586 (061) 7991834, 7991835 (061) 7991836

Pematang siantar Jl. Sutomo No. 5-5A P.Siantar 21117 (0622) 435388 (0622) 435488

Tebing Tinggi Jl. Jend Sudirman No. 186 T.Tinggi 20615 (0621) 21225, 327525 (0621) 329201

Tanjung Balai Jl. Teuku Umar No. 75 Tg. Balai 21312 (0623) 92751, 92817 (0623) 595351

Indrapura Jl. Sudirman No. 383 Indrapura 21256 (0622) 646278, 646288 (0622) 646268

Perdagangan Jl. S.M. Raja No. 535 Perdagangan 21184 (0622) 697800 (0622) 697808

Sei Rampah Kompleks Asia Bisnis Center No. 88 AE Kab. Serdang Bedagai Sei Rampah 20695

(0621) 441678, 442139 (0621) 441812

Rantauprapat Jl. K.H.Dahlan No. 51 R.Prapat 21412 (0624) 21608, 21636 (0624) 21411

Aek Kanopan Jl. Jend. Sudirman No. 210 R.Prapat 21457 (0624) 92800, 92700, 92056, 92057 (0624) 92038

KANTOR CABANG PEMBANTUSub Branch Office


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TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

LOKASILocation

ALAMATAddress

TELEPONPhone

FAXFax

PEKAN BARU

Pekan Baru Jl. Jend. Sudirman No. 364 P. Baru 28115 (0761) 26788 (0761) 31359

Pekan Baru Jl. Riau No.37 C, P.Baru 28155 (0761) 860222 (0761) 860210

Pekan Baru Jl. Riau No. 21 C, Komplek Riau Bussiness Centre P.Baru 28292 (0761) 860608 (0761) 860078

Pekan Baru Jl. Setia Budi No.158, P.Baru 28141 (0761) 23355, 23330, 23335 (0761) 23332

Pekan Baru Jl. Imam Munandar / Harapan Raya No.136 P.Baru 28282 (0761) 31222 (0761) 31525

Dumai Jl. Sukajadi Pasar Pulau Payung Blok A No.6 Dumai 28822 (0765) 439846, 439847, 439848 (0765) 439845

Duri Jl. Hang Tuah No.102-103 Duri 28884 (0765) 93787 (0765) 93788

BATAM

Batam Kompleks Mall Nagoya Hill Blok H No. 8 Batam 29444 (0778) 450655, 426622 (0778) 425656

JAWA TIMUR

Surabaya Jl. Dupak No. 65 Blok A No. 21 Komp. Mutiara Dupak Surabaya 60179

(031) 5468822 (031) 5463322

Surabaya Jl. Bratang Binangun RMI Blok D-5 Surabaya 60284 (031) 5012662 (031) 5012495

Surabaya Jl. Kedungdoro No. 155G Surabaya 60251 (031) 5458822, 5476088, 5458900 (031) 5484422

KANTOR KASCash Office

LOKASILocation

ALAMATAddress

TELEPONPhone

FAXFax

SUMATERA UTARA

Medan Jl. H. Zainul Arifin Sun Plaza, Lower Ground – Medan 20152 (061) 4501678, 4501778, 4501878 (061) 4501978

Medan Jl. KL. Yos Sudarso No. 40 Sp. Kantor 20116 (061) 6853077, 6840800, 6856349 (061) 6841268

Kisaran Jl. Imam Bonjol No. 53 Kisaran 21222 (0623) 345668, 348033 (0623) 348195

Aek Nabara Jl. Jend. A. Yani No. 18 Aek Nabara 21462 (0624) 29143, 520358 (0624) 29145

Kota Pinang Jl. Bukit Kota Pinang, Labuhan Batu Selatan 21464 (0624) 496966, 496967, 496969 (0624) 496968

PROVINSI RIAU

Panam Jl. H.R Soebrantas Komp. Ruko Panam Center Blok A-6 & A-7, Pekanbaru

(0761)6700495, 6700496, 6700497 (0761) 6700498

JAWA TIMUR

Surabaya Jl. Gembong No. 20 – 30 ITC Mega Grosir, Ground Floor B7/No. 1,2,3,3A Surabaya 60141

(031) 3743322 (031) 3743695

Surabaya Jl. Dupak No. 1 Pusat Grosir Surabaya (PGS) Lt. 1 Blok C12 No. 7-8 Surabaya 60172

(031) 52403883 (031) 52403857

SUMATERA BARAT

Padang Jl. Niaga No. 206 Padang 25119 (0751) 39800 (0751) 39808







Discussion Analysis

2.9. PROFESI PENUNJANG PASAR MODAL Supporting Institution of Capital Market

Indonesia Stock Exchange Building, Tower I 6th

Jl. Jendral Sudirman Kav 52-53Jakarta 12190Telp : 021-5150515Fax : 021 5150330Website : www.idx.co.id

PT BURSA EFEK INDONESIA

Indonesia Stock Exchange Building, Tower I 5th

Jl. Jendral Sudirman Kav 52-53Jakarta 12190Telp : 021-52991099Fax : 021-52991199Website : www.ksei.co.id

PT KUSTODIAN SENTRAL EFEK INDONESIA

Gedung Plaza Sentral Lantai 2Jl. Jendral Sudirman Kav 47 – 48Jakarta 12930Telp : 021-2525666Fax : 021-2525028

BURSA ADMINISTRASI EFEK PT RAYA SAHAM REGISTRA

Jl. Hayam Wuruk No. 3W – 3VJakarta 10120Telp : 021-345849Fax : 021-385002

AKUNTAN PUBLIK LEONARD, MULIA & RICHARD

Jl. Ramlan Yatim No. 1Medan 20215Telp : 061-7345120Fax : 061-7324609

NOTARIS PASAR MODALRISNA RAFMI ARIFA SH


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TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

2.10. PERISTIWA PENTING Highlight Event

2.11. PENGHARGAAN DAN SERTIFIKASI Award and Certifications

BULANMonth

PERISTIWAEvent

Februari February

• 3Februari2015,Grand Launching Product Bancassurance, Insurance Dynamic Enchanced Auto Navigation Link (iDEAL) bekerjasama dengan Generali

• February3rd, 2015, Grand Launching Product Bancassurance, Insurance Dynamic Enchanced Auto Navigation Link (iDEAL) cooperated with Generali

AprilApril

• 27April2015,BankMestikamerayakanHUTke60• 29April2015,melaksanakanbaktisosialdonordarahdalamrangkaHUTBankMestikake60• April27th, 2015, Bank Mestika celebrated Indonesia 60th Anniversary• April29th, 2015, implemented Blood Donation Activites to celebrate Bank Mestika 60th Anniversary

MeiMay

• 12 Mei 2015, meresmikan kerjasama peluncuran produk Bancassurance “Produk Perlindungan KPR” antara Bank Mestika dengan Commonwealth Life.

• May 12th, 2015, inaugurated the partnership of Bancassurance product launching “House Ownership Credit Protection Product” between Bank Mestika with Commonwealth Life.

JuniJune

• 6Juni2015,penarikanUndianGempitaperiode11November2014–30April2015dilaksanakandiKisaran.• 13Juni2015,melaksanakanbaktisosialsunatandilaksanakandiDesaLimauManis,SumateraUtara.• June6th, 2015, the draw of Gempita lottery November 11th, 2014 – April 30th, 2015 held in Kisaran.• June13th, 2015, implemented Circumcision Social Activities held in Desa Limau Manis, Sumatera Utara.

JuliJuly

• 4Juli2015,BankMestikaberdukaataswafatnyaKomisarisIndependen,BpBoingSudrajat.• 7Juli2015,meresmikanpenggunaanlogobaruBankMestika• July4th, 2015, Bank Mestika grieved over the passed away of independent commisioner, Mr. Boing Sudrajat.• July7th, 2015, launched the new logo usage of Bank Mestika

AgustusAugust

• 3Agustus2015,meresmikanpembukaanKantorKasyangberalamatdiJl.BukitKotaPinangKel.KotaPinang,Kec.Kota Pinang, Kab. Labuhan Batu Selatan, 21464.

• August3rd, 2015, inaugurated the opening of Cash Office located at Jl. Bukit Kota Pinang Kel. Kota Pinang, Kec. Kota Pinang, Kab. Labuhan Batu Selatan, 21464.

DesemberDecember

• 5Desember2015,penarikanUndianGempitaperiode1Mei2015–31Oktober2015dilaksanakandiPadang.• 10 Desember 2015, launching kerjasama pemasaran produk tabungan Simpanan Pelajar yang merupakan salah

satu program Pemerintah yang dihadiri oleh perwakilan dari OJK Regional V Medan dan Bank Indonesia Wilayah IX dilaksanakan di Medan.

• 16Desember2015,meresmikanKantorKasPanamyangberalamatdiJl.HR.SoebrantasKomp.RukoPanamCenterBlok A No. 6-7, Pekanbaru – Riau.

• December5th, 2015, the draw of Gempita lottery May 1st – 31st October 2015 held in Padang.• December10th, 2015, launching Student Deposits Savings product marketing partnership which is one of the Government

Program that was attended by representative from FSA Regional V Medan dan Bank Indonesia IX Area held in Medan.• December16th, 2015, inaugurate Cash Office Panam located at Jl. HR. Soebrantas Komp. Ruko Panam Center Blok A No. 6-7,

Pekanbaru – Riau.

Penghargaan dan Sertifikasi yang diterima perusahaan baik yang berskala nasional maupun internasional dalam tahun buku terakhir.

a. September September

16 September 2015Penghargaan The Champion of Medan WOW Service Excellence Award untuk Kategori Conventional Bank (BUKU I dan II) Tahun 2015.

September 16th, 2015The Champion of Medan WOW Service Excellence Award for Conventional Bank category (BOOK I dan II) in 2015.

The award and certifications that are achieved by the company either national or international’s scale in the end of the year.







Discussion Analysis

b. Oktober October

c. November November

d. Desember December

23 Oktober 2015Piagam Penghargaan dari Bank Indonesia kepada Bank Mestika sebagai Bank dengan prestasi terbaik dalam setoran bank.

October 23rd, 2015The Charter award from Bank Indonesia to Bank Mestika as the Bank with the best achievement in Bank Deposit.

5 November 2015Penghargaan dari Economic Review kepada Bank Mestika, Peringkat I Human Capital Bank Buku II.

November 5th, 2015Award from Economic Review to Bank Mestika, First Rank in Human Capital Bank Book II.

23 Oktober 2015Piagam Penghargaan dari Bank Indonesia kepada Bank Mestika sebagai Bank dengan prestasi terbaik dalam sortasi uang.

October 23rd, 2015The Charter award from Bank Indonesia to Bank Mestika as the Bank with the best achievement in money sort.

5 November 2015Penghargaan dari Economic Review kepada Bank Mestika, The Best CEO Leadership Bank Buku II.

November 5th, 2015Award from Economic Review to Bank Mestika, The Best CEO Leadership Bank Book II.

5 November 2015Penghargaan dari Economic Review kepada Bank Mestika, Peringkat I Corporate Social Responsibility Bank Buku II.

November 5th, 2015Award from Economic Review to Bank Mestika, First Rank in Corporate Social Responsibility Bank Book II.

18 Desember 2015Penghargaan dari Indonesia Creative Service Quality Awards kepada Bank Mestika, The Most Trusted in Microfinance Banking of The Year 2015.

December 18th, 2015Award from Indonesia Creative Service Quality Awards to Bank Mestika, The Most Trusted in Microfinance Banking of The Year 2015.


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Management Review



LAPORAN KEUANGAN

Financial Statement

LAPORANDEWAN

KOMISARIS& DIREKSI

BOARD OF COMMISSIONERS & DIRECTORS REPORT

3.1. LAPORAN DEWAN KOMISARIS The Board of Commissioner’s Report

Para Pemangku Kepentingan yang saya hormati,

Sepanjang tahun 2015, kita telah mengalami bersama, dampak dan tantangan dari perlambatan ekonomi global maupun nasional, sehingga mempengaruhi arus modal, pertumbuhan ekspor dan impor dalam neraca perdagangan nasional, rendahnya pertumbuhan investasi dan konsumsi masyarakat. Perkembangan ekonomi global ini membawa pengaruh yang cukup berarti terhadap perekonomian dunia usaha, perbankan nasional serta iklim investasi di Indonesia. Indonesia mencatatkan pertumbuhan ekonomi tahun 2015 sebesar 4,79 persen, sesuai dengan data yang dirilis Badan Pusat Statistik (BPS), sedikit menurun dari tahun 2014 yang berada di angka 5,1%. Pada tahun 2015 tercatat pertumbuhan ekspor sebesar -1.97%, impor sebesar -5.84%, investasi sebesar 5.07% dan konsumsi domestik sebesar 4.84% bila dibandingkan dengan tahun 2014.

Proyeksi pertumbuhan ekonomi tahun 2016 berada di kisaran 5.8% - 6.2%. Hal ini sejalan dengan perkiraan membaiknya perekonomian global. Investasi diperkirakan tumbuh 8.6% - 9% yang didorong oleh meningkatnya permintaan domestik, program pembangunan pemerintah dan investasi pada sektor yang berorientasi ekspor. Pertumbuhan ekspor diperkirakan mencapai 4.8% - 5.2%, impor tumbuh sebesar 7.1% dan konsumsi masyarakat tumbuh 5% - 5.2%. Pemberlakuan Masyarakat Ekonomi Asean (MEA) pada akhir tahun 2015 tentunya akan memberikan dampak bagi perekonomian Indonesia yakni dampak arus bebas jasa, dampak arus bebas investasi, dampak arus tenaga kerja terampil, dan dampak arus bebas modal. Kami harus berani dan optimis memasuki era baru ini.

Pemerintah kita telah berupaya mengurangi dampak negatif kondisi ekonomi yang kurang kondusif dan sekaligus ingin menjaga tingkat pertumbuhan ekonomi, melalui berbagai paket kebijakan ekonomi. Tindakan Pemerintah tersebut selanjutnya didukung oleh kebijakan kebijakan yang diterbitkan oleh Bank Indonesia dan Otoritas Jasa Keuangan. Kami yakin Paket Kebijakan tersebut akan memberi dampak positif terhadap perkembangan ekonomi Nasional.

3.1.1. Penilaian terhadap Kinerja DireksiDireksi beserta segenap jajarannya dengan sepenuh hati telah bekerja keras mengelola dan mengembangkan Bank. Kendatipun kondisi perekonomian tidak kondusif, namun Direksi telah mencapai hasil yang Baik.

KETERANGAN Description 2015 2014

Laba Operasional Operating Profit 322 Milyar 316 Milyar

Aset Asset 9.409 Milyar 8.672 Milyar

Kredit Loans 7.110 Milyar 6.523 Milyar

DPK Third Party Funds 6.998 Milyar 6.439 Milyar

NPL GROSS NPL GROSS 2,26% 2,16%

CAR CAR 28,26% 26,66%

ROA ROA 3,53% 3,86%

ROE ROE 11,24% 12,13%

BOPO BOPO 68,58% 65,85%

Hasil penilaian Tingkat Kesehatan Bank tahun 2015 menunjukkan nilai gabungan (komposit) dalam peringkat 2 (dua) atau tergolong Sehat berdasarkan penilaian atas 4 (empat) faktor yaitu:

Dear Stakeholders,

Throughout 2015, we have experienced together, the impact and challenges from the deceleration of global and national economy, so that affected capital flow, export and import growth in the national trade balance, the low investment growth and public consumption. The development of this global economy bring the significant influence to the business world economy, national banking as well as the investment climate in Indonesia. Indonesia recorded the economy growth in 2015 as 4,79%, based on the data which is published by The Central Statistics Agency, had a slight decrease from 2014 in the position of 5,1%. In 2015 recorded the export growth as -1.97%, import is in the position of -5.84%, the investment is 5.07% and domestic consumpsition 4.84% if compare with 2014.

Economic growth projections in 2016 located in the range of 5.8% - 6.2%. This is in line with the expected improvement in the global economy. Investment is predicted to grow 8.6% - 9% driven by the increasing domestic demand, government development programs and investment in export oriented sector. The export growth is predicted to reach 4.8% - 5.2%, import growth of 7.1 % and public consumption grows 5% - 5.2%. Enforcement of ASEAN Economic Community in the end of 2015 will surely give impact to the Indonesian economy, the impact of the current free services and the impact of the free flow of investment, the flow of skilled labor and the impact of capital free flow. We must be brave and optimist entering this new era.

Our government has sought to reduce the negative impact of economic conditions that are less of conducive environment and at the same time want to maintain the level of economic growth, through various economic policy package. Government action is further supported by policies issued by the Bank of Indonesia and the Financial Services Authority. We believe that the policy package will have a positive impact on the development of national economy.

3.1.1. Performance Assessment of the DirectorsThe Board of Directors as well as all of the staffs with all the heart have been working hard to manage and develop the Bank. Although the economic condition is not conducive, but the Board of Directors have achieved the best results.

The health of the Bank’s assessment result in 2015 shows the combined value (composite) is the 2nd rank (second) or classified as Healthy based on the assessments of these 4 (four) factors:



LAPORAN DEWANKOMISARIS & DIREKSI

Board of Commissioners and Directors Report



Discussion Analysis

NOFAKTOR-FAKTOR PENILAIAN

Assessment Factors

PERINGKAT Rankings

INDIVIDUIndividual

KONSOLIDASIConsolidation

1 Profil Risiko Risk Profile 2 2

2 Good Corporate Governance 2 2

3 Rentabilitas Rentability 1 1

4 Permodalan Capital 1 1

Peringkat Tingkat Kesehatan Bank Berdasarkan RisikoThe Health Bank Rating Based on Risk 2 2

Sebagai Bank dengan kompleksitas dan usaha yang terus beradaptasi dengan perkembangan industri perbankan, praktik tata kelola / Good Corporate Governance di seluruh tingkatan organisasi juga senantiasa dikembangkan oleh Manajemen Bank, antara lain melalui kebijakan internal yang mengatur kode etik karyawan, dan penyesuaian metode pengawasan internal Bank.

Bank secara berkala melakukan stress test terhadap kondisi usaha Bank yang mencakup Risiko Kredit, Risiko Pasar dan Risiko Likuiditas. Dari hasil stress testing yang telah dilakukan menunjukkan bahwa eksposur yang ditimbulkan tergolong rendah, hal tersebut dapat dilihat dari capital charge dan kebijakan alokasi modal untuk masing – masing risiko yang masih memadai.

Dari hasil pengawasan yang dilakukan Dewan Komisaris, kami berpendapat bahwa Bank telah dikelola dengan baik dan berkembang dengan wajar. Prestasi ini merupakan hasil kerja keras Direksi dan seluruh jajaran Bank Mestika dengan dukungan dari segenap Nasabah, Otoritas Jasa Keuangan, Bank Indonesia dan dukungan dari Stakeholders lainnya.

3.1.2. Pandangan atas Prospek Usaha yang disusun DireksiMeski kondisi industri perbankan nasional dalam keadaan yang aman dan sehat, diperkuat lagi dengan berbagai upaya pemulihan yang dilakukan oleh Pemerintah, Manajemen senantiasa berhati-hati terhadap risiko pelemahan ekonomi global dan perlambatan laju pertumbuhan ekonomi. Risiko yang perlu diwaspadai adalah risiko kredit bermasalah, risiko suku bunga, risiko fluktuasi nilai tukar. Manajemen juga mengantisipasi kebijakan dari Otoritas Jasa keuangan (OJK) untuk mewujudkan suku bunga kredit single digit.di akhir tahun 2016 dan batas atas (capping) bunga deposito jilid II.

Manajemen Bank terus melakukan terobosan-terobosan peningkatan kualitas pelayanan, pemasaran dan pengembangan atas produk dan jasa yang dimiliki guna meningkatkan daya saing di tengah persaingan yang semakin ketat.

Langkah-langkah strategis yang akan ditempuh Bank :1. Pengembangan Nilai Tambah yang unik dan khas (niche potential)

untuk memberi manfaat kepada stakeholders terkait.2. Melakukan inovasi-inovasi serta upaya terobosan baru perbankan

lainnya yang terkait dengan produk, baik dari sisi fitur, layanan, dan kemudahan akses dalam melakukan transaksi bagi para pelanggan.

3. Memperkuat sistem pengelolaan dan pengembangan organisasi dan Sumber Daya Manusia, serta sistem Teknologi Informasi Pelayanan dan Operasi Perbankan.

4. Memberikan pelayanan jasa perbankan yang terbaik dan tepat sesuai dengan prinsip penerapan Manajemen Risiko yang baik, terbuka, prudent dan memenuhi kaidah Good Corporate Governance (GCG).

As a Bank with the complexity and effort to adapt continuously with the development of the banking industry, Good Corporate Governance at all levels of the organization are also always developed by the Bank Management, among others through internal policy managing the code of conduct for employees and the adjustment of Bank internal supervision method.

The Bank periodically performing stress test for business conditions which include Credit Risk, Market Risk and Liquidity Risk. Based the results of stress testing that has been done shows that the exposure effect was low, it can be seen from the capital charge and capital allocation policy to each of the risks that are still adequate.

From the results of monitoring Board of Commissioners, we conclude that the bank has been well managed and developed naturally. This achievement is the result of the hard working of the Board of Directors and the entire staffs of Bank Mestika with the support from all Customers, Financial Services Authority, Bank of Indonesia and support from other stakeholders.

3.1.2. Views on business prospects by directorsAlthough the condition of the national banking industry in a safe and healthy situation, strengthened more with various recovery efforts made by the Government, Management is always careful to the global economy weakening risk and the deceleration rate of economic growth. The risk which must be monitored is the credit problem risk, the risk of interest rate, the risk of exchange rate fluctuations. Management also anticipates the policy of Financial Services Authority (FSA) to realize single digit interest rate credit in the end of 2016 and the upper limit (capping) interest rate on the deposit facility volume II.

The Bank Management continue to perform the breakthroughs for the services quality improvement, marketing, and development of the products and services belongings to improve competitiveness in the middle of the tightening competition competition.

The strategic steps that will be taken by the Bank :1. A unique and distinctive development of additional value (niche

potential) to give the advantages to the related stakeholders.2. Perform the innovations and the new breakthrough efforts of other

banking related to the products, either from the features side, services, and easy access to do transaction for the customers .

3. Strengthen management systems and organizational development and Human Resources and Information Technology systems of Services and Banking Operations.

4. Provied the best and proper Banking Services based on the implementation of good, opened, prudent Risk Management principles and comply Good Corporate Governance (GCG) principle.

5. Bank develop and state the company perception as National class Banking which contribute directly to improve the economic growth


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Management Review



LAPORAN KEUANGAN

Financial Statement

5. Pengembangan dan citra persepsi perusahaan sebagai Perbankan menengah kelas nasional yang berkontribusi langsung terhadap pengembangan kualitas pertumbuhan ekonomi dengan menjaga baik reputasi, pelayanan serta unsur kehati-hatian dalam pengelolaan usaha yang berpijak pada kearifan lokal.

Pada tahun 2016 Direksi akan mengadakan revaluasi terhadap Asset Bank sesuai dengan Paket Kebijakan Ekonomi V. Revaluasi ini dapat membawa dampak positif kepada Bank berupa peningkatan nilai asset sehingga sudah dapat dipastikan pada tahun 2016 Total Asset Bank Mestika akan melampaui Rp.10 Tilliun. Dampak positif lain adalah peningkatan permodalan Bank tier 1 sehingga jumlah modal tier 1 bank diperkirakan akan mencapai Rp 2.5 Triliun. Dewan Komisaris mendukung penuh langkah-langkah strategis yang akan ditempuh tersebut.

3.1.3. Perubahan komposisi anggota dewan komisaris dan alasan perubahannya

Komisaris Independen Bapak Boing Sudrajat wafat pada tanggal 4 Juli 2015. Dewan Komisaris segera mengadakan pengalihan Tugas dan Wewenang Almarhum kepada anggota Komisaris lainnya melalui Surat Keputusan Internal Bank No. 11/SK-BMD/DIR/2015 pada tanggal 6 Juli 2015.

Bank telah mengajukan permohonan ke Otoritas Jasa Keuangan, untuk mencalonkan Bapak Gardjito Heru sebagai Komisaris Independen, menggantikan Komisaris Independen Bapak Boing Sudrajat melalui surat nomor 578/DIR/2015 tanggal 28 Oktober 2015.

Setelah mendapat persetujuan dari Otoritas Jasa Keuangan, calon Komisaris Independen Bapak Gardjito Heru akan diajukan ke Pemegang Saham untuk mendapatkan persetujuan sebagai Komisaris Independen Bank Mestika.

3.1.4. Penilaian atas kinerja komite-komite yang berada di bawah Dewan Komisaris

Dewan Komisaris dalam melaksanakan fungsinya memiliki tiga komite, yakni: Komite Audit, Komite Remunerasi dan Nominasi, serta Komite Pemantau Risiko. Sepanjang tahun 2015, Komite Audit melakukan rapat sebanyak 7 (tujuh) kali dan memberikan 16 (enam belas) butir rekomendasi ke Dewan Komisaris, Komite Pemantau Risiko sebanyak 5 (lima) kali dan 12 (dua belas) butir rekomendasi ke Dewan Komisaris, Komite Remunerasi dan Nominasi sebanyak 4 (empat) kali dan 11 (sebelas) butir rekomendasi ke Dewan Komisaris. Pembentukan Komite dan pengangkatan ketua serta anggota Komite telah memenuhi persyaratan termasuk kriteria keahlian, independensi, jabatan rangkap dan lain-lain sesuai dengan ketentuan Otoritas Jasa Keuangan dan Bank Indonesia. Kami menilai masing-masing Komite telah melakukan tugasnya sesuai dengan Piagam dan Pedoman Kerja yang telah ditetapkan.

Dewan Komisaris telah melakukan Self-Assessment kinerja Dewan Komisaris secara kolegial dengan menggunakan penilaian Self-Assessment Good Corporate Governance yang menunjukkan hasil penilaian peringkat 2, yakni “Baik”. Ke depannya, Dewan Komisaris akan melengkapi Self-Assessment sesuai dengan Surat Edaran Otoritas Jasa Keuangan nomor 32/SEOJK.04/2015 tanggal 17 November 2015 tentang Pedoman Tata Kelola Perusahaan sehingga diharapkan Self -Assessment akan menjadi alternatif identifikasi peningkatan mutu dan kinerja Dewan Komisaris.

Upaya Pemerintah, Bank Indonesia, Otoritas Jasa Keuangan tidak hanya mengurangi dampak negatif tetapi juga akan mempercepat

quality by maintaining good reputation, services, and also prudent in managing business based on local wisdom.

In 2016, Directors will hold out a revaluation of Bank Assets based on The Fifth Economic Policy Package. This revaluation can bring positive impact to the Bank in the form of increasing the value of the assets so, that have been exactly confirmed in 2016, the Total Assets of Bank Mestika will be beyond Rp10 Trillion. Another positive impact is the capital increase of the Bank tier 1 so that the amount of tier 1 capital of the bank is estimated to reach Rp 2.5 trillion. The Board of Commissioners fully support the strategic steps that will be taken.

3.1.3 Changes in Board of Commissioners’ Composition and the reasons

The Independent Commissioner, Mr. Boing Sudrajat passed away on July 4th, 2015. The Board of Commissioners immediately held the redirection of duties and authorities of the deceased to the other member of the Board of Commissioners through the Bank Internal Decree No. 11/SK-BMD/DIR/2015 on July 6th, 2015.

The Bank has appealed to Financial Services Authority and has nominated Mr Gardjito Heru as Independent Commissioner, replacing Independent Commissioner, Mr Boing Sudrajat through Decree No. 578/DIR/2015 28 October 2015.

After the approval of Financial Services Authority, the Independent Commissioner candidate Mr Gardjito Heru will be submitted to the Shareholders to obtain the approval as Independent Commissioner of Bank Mestika.

3.1.4. Performance Assessment of the committees under board of Commissioners

Board of Commissioners in implementing the functions have 3 committees, there are: The Audit Committee, the Remuneration and Nomination Committee and the Risk Monitoring Committee. Throuhout 2015, Audit Committee held a meeting as many as 7 (seven) times and provided 16 (sixteen) details of recommendations to the Board of Commissioners, The Risk Monitoring Committee as many as 5 (five) times and 12 (twelve) details of recommendations to the Board of Commissioners, the Remuneration and Nomination Committee as many as 4 (four) times and 11 (eleven) details of recommendations to the Board of Commissioners. The formation of the Committee and the adoption of the chairman as well as the committee members had complied the requirements including the criteria of expertise, independency, multigrade positions and others based on the terms of the Financial Services Authority and Bank of Indonesia. We assess each Committee has done the duties based on the Charter and the work guidelines that has been specified.

The Board of Commissioners have performed Self - Assessment for the performance of the Board of Commissioners collegially by using Self - Assessment of Good Corporate Governance that shows the results of 2nd rating, i.e. “good”. in the future, the Board of Commissioners will complete Self - Assessment based on the circular Letter of Financial Services Authority number 32/SEOJK.04/2015 on November 17th, 2015 about Code of Corporate Governance, so that expect Self - Assessment will be an identification of quality and performance of the Board of Commissioners improvement alternative.

The efforts of the Government, Bank Indonesia, Financial Services Authority do not only minimize the negative impact but also will accelerate the







Discussion Analysis

pemulihan dari kondisi ekonomi yang kurang kondusif. Kami yakin kondisi ekonomi tahun 2016 akan lebih baik dari tahun yang lalu. Bank akan meningkatkan upaya menjadi Bank yang tetap solid dengan tumbuh secara wajar, memiliki added-value tinggi buat para stakeholders kami.

Sebagai penutup, Dewan Komisaris menyampaikan terima kasih kepada segenap Direksi beserta jajarannya, seluruh Nasabah, seluruh jajaran Otoritas Jasa Keuangan, dan Bank Indonesia serta kepada para pemangku kepentingan, atas dukungan dan kepercayaan pada Bank Mestika.

3.1.5. Subsequent EventSesuai dengan Surat Otoritas Jasa Keuangan No.SR-4/D.03/2016 tanggal 8 Januari 2016 Perihal Keputusan Uji Kemampuan dan Kepatutan (Fit and Proper Test), Otoritas Jasa Keuangan telah menyetujui Bapak Gardjito Heru sebagai Komisaris Independen PT Bank Mestika Dharma Tbk dan akan ditetapkan melalui RUPS Tahunan Bank pada pertengahan Bulan Mei 2016.

Dewan KomisarisBoard of Commissioners

Witarsa OemarPresiden KomisarisPresident Commissioners

recovery from the less conducive economic conditions environment. We believe that the economic conditions of 2016 will be better than last year. The Bank will improve the efforts to be the Bank which is solid by growing naturally, having high added-value for our stakeholders.

As the cover, Board Of Commissioners thank to all of the Board of Directors and the staffs, all customers, all of Financial Services Authority, and Bank of Indonesia as well as to the stakeholders for the support and trust on Bank Mestika.

3.1.5. Subsequent EventBased on Financial Services Authority Letter No.SR-4/D03/2016 on January 8th, 2016 Test of ability and Meritocracy Subject Decision (Fit and Proper test), the Financial Services Authority has approved Mr Gardjito Heru as Independent Commissioner of PT Bank Mestika Dharma Tbk and will be determined by the Annual General Meeting of shareholders in the middle of May 2016.


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LAPORAN KEUANGAN

Financial Statement

3.2. LAPORAN DEWAN DIREKSI Board of Directors’ Report

Para pemangku kepentingan yang terhormat,

Tahun 2015 adalah tahun yang sarat tantangan baik bagi pemerintah maupun swasta, khususnya di industri perbankan. Perlambatan ekonomi dunia akibat memburuknya ekonomi China, rendahnya harga komoditas, anjloknya nilai tukar rupiah, ketatnya likuiditas dan menurunnya daya beli masyarakat mengakibatkan naiknya jumlah kredit bermasalah, besarnya pencadangan dan menurunnya keuntungan Bank. Namun kami patut bersyukur bahwa Bank Mestika dapat melewati semua tantangan tersebut dengan hasil yang tidak terlalu buruk karena kami mampu membukukan laba operasional sebesar Rp. 322 miliar, tidak terpaut jauh dengan laba tahun 2014 yang mencapai Rp. 316 miliar. Disamping itu kami mampu menjaga NPL Gross pada tingkat 2.26%, CAR sebesar 28.26% dan ROA sebesar 3.53%. Total asset meningkat sebesar Rp. 737 miliar, dari Rp. 8,672 miliar pada tahun 2014 menjadi Rp. 9,409 miliar. Tentu saja bukan hal yang mudah untuk mempertahankan kinerja ditengah situasi yang sulit, tetapi kami percaya bahwa dengan kerja keras dan fokus pada pengawasan dan pengendalian resiko yang lebih baik, kami akan mampu melewati masa-masa sulit dimasa yang akan datang dan tetap membukukan hasil yang positif.

3.2.1 Kondisi ekonomi Indonesia pada tahun 2015.Seperti yang telah disinggung diatas, ekonomi Indonesia pada tahun 2015 mengalami perlambatan yang cukup signifikan karena melemahnya ekonomi negara-negara Eropa dan Cina, dan belum pulihnya ekonomi Amerika Serikat dari hantaman krisis yang terjadi sejak tahun 2008. Beberapa masalah besar yang terus mempengaruhi ekonomi Indonesia adalah anjloknya harga komoditi seperti kelapa sawit, karet, dan batubara dan terus menurunnya harga minyak bumi akibat penurunan permintaan dunia dan ditemukannya shale oil yang ongkos produksinya dan harga jualnya jauh lebih rendah daripada minyak bumi konvensional. Situasi yang dihadapi Pemerintah dan dunia usaha di Indonesia menjadi semakin berat saat masalah “tappering off”, yang berupa ancaman capital outflow akibat rencana The Fed untuk menaikkan tingkat suku bunga demi menarik kembali dana-dana yang diinvestasikan di luar Amerika Serikat untuk kembali dan diinvestasikan pada sektor-sektor ekonomi negara tersebut terus mengemuka. Hal ini mengakibatkan tekanan kepada nilai tukar rupiah, sehingga mengakibatkan mahalnya barang-barang kebutuhan yang harus di-import oleh Indonesia untuk memenuhi permintaan dalam negeri dan pada saat yang sama, juga mengakibatkan turunnya tingkat likuiditas dalam negeri. Demi mencegah capital outflow yang besar, pemerintah mengambil langkah-langkah strategis berupa penerapan beberapa paket kebijakan ekonomi yang tujuannya memberikan insentif bagi para pemodal asing untuk terus menanamkan dananya di Indonesia.

Situasi ekonomi seperti yang disampaikan diatas, sangat mempengaruhi daya beli masyarakat Indonesia karena harga barang kebutuhan pokok ikut melonjak. Akibatnya terjadi penurunan yang signifikan pada pengeluaran konsumsi rumah tangga seperti pakaian, alas kaki, pendidikan, kesehatan, transportasi, komunikasi, hotel dan restoran. Penurunan yang signifikan juga terlihat pada angka penjualan sepeda motor, mobil, dan rumah hunian. Hanya pengeluaran untuk makanan dan minuman serta perlengkapan rumah tangga yang tidak mengalami penurunan yang besar. Sudah barang tentu, penurunan pengeluaran dari masyarakat di berbagai sektor industri berakibat pada menurunnya permintaan akan barang-barang yang di produksi oleh perusahaan besar, menengah dan kecil. Hal ini sangat berpengaruh kepada kemampuan

Dear Stakeholders,

2015 was a challenging year for both government and private sector, especially in the banking industry. The deceleration of world economic as a result of the worsening of the economy of China, low commodity prices, the collapse of the exchange rate of rupiah, the tight of liquidity and the decrease of purchasing power resulted the increase of non performing loan numbers, the large of backup and the decrease of the Bank profits. But we should be grateful that Bank Mestika can pass through all of the challenges with not really bad result because we were able to post the operational income at the amount of Rp 322 billion, not embedded much with 2014 income which reached Rp 316 billion. Besides, we are able to maintain the NPL Gross on the level of 2.26%, CAR at 28.26% and ROA at 3.53%. Total assets increased at the amount of Rp 737 billion, from Rp 8,672 billion in 2014 to Rp 9,409 billion. Of course, it is not easy to maintain the performance in the middle of the difficult situations, but we believe that with better hard work and focus on monitoring and controlling the risk, we will be able to pass the difficult times in the future and remain posting in positive results.

3.2.1 Indonesia’s Economic Condition in 2015.As we discussed above, Indonesia’s Economic in 2015 experienced a significant retarding due to the economic’s downturn of Europe and China’s countries and unrecovery of United States’s economic from the lacing of the crisis that happened since 2008. Some big problems that continuously affect Indonesia’s economic are deteriorating commodity prices such as oil palm, rubber, and coal, and also the price of oil which keeps decreasing dued to the decreasing of world demand and the invention of shale oil which the production fee and sale price are much lower than conventional oil. The situation which faced by the Government and business world in Indonesia become more severe when the issue of “ tappering off”, which is the threat of capital outflows due to The Fed plan to increase the interest rate in order to redraw the fund which was invested outside of United States to return and be invested in the economic sectors of the country to keep rising. This case caused the pressure on the exchange rate of rupiah, so resulted the expensiveness of goods neccesity which must be imported by Indonesia to comply the demand in domestic, and at the same time, has also resulted the decrease of liquidity level in domestic. In order to prevent the large capital outflows, the government took the strategic steps in the form of the implementation of some of the economic policy package with the purpose of providing incentives for foreign investors to keep investing the funds in Indonesia.

The economic situation as stated above, greatly influence the purchasing potency of Indonesian society for the price of basic needs keep increasing. As the result, occured a significant decrease in household consumption expenditure such as clothing, footwear, education, health, transportation, communication, hotel and restaurant. A significant decrease was also seen in the sales’ number of motorcycle, cars and shelter house. Only the expenses for food and beverages and household equipments that are not much decrease. Certainly, the decrease of society’s expenses in the variety of industrial sector resulting the reduction of products’ demand produced by the large, medium and small companies. This is very influential to the ability of the companies to fulfill the obligation of paying the loan obtained from the banking industry. Many companies are engaged in the field of coal mining, oil palm plantations and rubber, heavy equipment

Dear Stakeholders,

2015 is the year that is full of challenges for both the government and the private sector, especially in the banking industry. The deceleration of the world economy as a result of the worsening economy of China, lower commodity prices, the collapse of the exchange rate of rupiah, the tight of liquidity and the decreasing of purchasing power resulted the increase of problematic credit numbers, the greatness of the backup and the decreasing of the Bank profits. But we should be grateful that Bank Mestika can pass through all of the challenges with not really bad result because we were able to post operating income of Rp 322 billion, not embedded much with 2014 income which reached Rp 316 billion. Besides, we are able to maintain the NPL Gross on the level of 2.26%, CAR of 28.26% and ROA of 3.53%. Total assets increased in amount of Rp 737 billion, from Rp 8,672 billion in 2014 to Rp 9,409 billion. Of course, it is not easy to maintain the performance in the middle of the difficult situations, but we believe that with better hard work and focus on monitoring and controlling the risk, we will be able to pass the difficult times in the future and remain posting of positive results.

3.2.1 The Economy condition of Indonesia in 2015.As we discussed above, the economy of Indonesia in 2015 experienced a significant retarding due to the economic downturn of Europe and China’s countries and unrecovery economy of United States from the lacing of the crisis that happened since 2008. Some big problems that continuously affect the economy of Indonesia are deteriorating commodity prices such as oil palm, rubber, and coal ,also the price of oil which keeps decreasing dued to the declining of world demand and the discovery of shale oil which production fee and sale price are much lower than conventional oil. The situation faced by the government and the business world in Indonesia become more severe when the issue of “ tappering off”, which is the threat of capital outflows due to the Fed plan to raise the interest rate in order to draw back the funds invested outside of the United States to return and invested in the economic sectors of the country to keep rising. This case resulted the pressure on the exchange rate of the rupiah, so resulted the expensive of goods neccesity which must be imported by Indonesia to comply the demand in domestic, and at the same time, has also resulted in the degression of liquidity level in domestic. In order to prevent the big capital outflows, the government took the strategic steps in the form of the implementation of some of the economic policy package with the purpose of providing incentives for foreign investors to keep investing the funds in Indonesia.

The economic situation as stated above, greatly affected the purchasing potency of the Indonesian society for the price of basic needs keep increasing. As the result of a significant decrease in household consumption expenditure such as clothing, footwear, education, health, transportation, communication, hotel and restaurant. A significant decrease was also seen in the sales’ number of motorcycle, cars and shelter house. Only the expenses for food and beverages and household equipments that are not much decrease. Certainly, the decrease of society’s expenses in a variety of industrial sector resulting the reduction of products’ demand produced by the large companies, medium and small. This is very influential to the ability of the companies to fulfill the obligation of pay the loan obtained from the banking industry. Many companies are engaged in the field of coal mining, oil palm plantations







Discussion Analysis

perusahaan-perusahaan tersebut untuk memenuhi kewajiban membayar pinjaman yang diperoleh dari industri perbankan. Banyak perusahaan-perusahaan yang bergerak di bidang pertambangan batubara, perkebunan kelapa sawit dan karet, penyewaan alat berat, transportasi darat dan laut, pengolahan bahan plastik, dan perhotelan mulai bermasalah dalam pembayaran cicilan hutangnya sehingga berujung pada peningkatan NPL pada hampir semua bank. Akibatnya ekonomi Indonesia hanya berkembang sekitar 4.7% saja di tahun 2015.

Kondisi ekonomi Sumatera Utara pada tahun 2015.Seperti yang telah diketahui bersama, Bank Mestika adalah bank yang berasal dari Medan dan berkantor pusat di kota Medan. Oleh karena itu kegiatan yang dilakukan sangat erat hubungannya dengan kegiatan masyarakat dan perekonomian di Sumatera Utara. Hal ini ditandai dengan adanya 52 kantor yang beroperasi diseluruh Sumatera Utara yang memberikan kontribusi kurang lebih 60% kepada total bisnis Bank Mestika. Dengan komposisi seperti ini sangat wajar kalau kinerja Bank Mestika sangat erat hubungannya dengan kondisi perekonomian Sumatera Utara.

Sama seperti di wilayah Indonesia yang lain Provinsi Sumatera Utara juga mengalami perlambatan ekonomi dari 5.2% pada tahun 2014 menjadi 5.1% pada tahun 2015. Namun inflasi mampu dijaga pada level 3.2% oleh Tim Pengendali Inflasi Daerah dengan melaksanakan program jangka pendek dan menengah untuk mengelola pasokan barang dan jasa. Stabilitas keuangan daerah dapat dijaga dengan baik meskipun terdapat tendensi peningkatan resiko likuiditas.

Kinerja perbankan di Sumatera Utara pada tahun 2015 dapat terjaga dengan baik khususnya pada sisi perkreditan. Pertumbuhan kredit mengalami peningkatan meski pertumbuhan DPK dan Aset melambat. Kenaikan kredit tercatat pada sektor Korporasi dan UMKM, umumnya pada sektor perdagangan , menjauh dari sektor pertanian yang selama ini menjadi sektor yang selalu tumbuh dengan baik akibat berkembangnya industri perkebunan kelapa sawit yang menjadi primadona di Sumatera Utara. Penurunan kinerja terjadi pada semua jenis kredit rumah tangga seperti KPR, KKB (kredit kendaraan bermotor) maupun multiguna akibat menurunnya daya beli masyarakat.

3.2.2. Kondisi Bank Mestika pada tahun 2015Sama seperti yang dialami oleh bank-bank lain, Bank Mestika juga terkena efek dari perlambatan ekonomi. NPL naik secara perlahan karena terjadi masalah pembayaran cicilan hutang dari pengusaha-pengusaha yang bergerak di sektor konstruksi perumahan sederhana dan perkantoran, pertambangan, penyewaan alat berat, perkebunan kelapa sawit dan karet, dan transportasi darat. Untuk menjaga agar situasi tetap terkendali dengan baik dan kegiatan Bank dapat berlangsung sesuai dengan rencana, kami mengambil beberapa langkah strategis yang bertujuan memitigasi timbulnya resiko-resiko pasar, kredit, dan likuiditas menjadi lebih besar lagi.

Hal-hal yang kami lakukan antara lain adalah :1. Lebih selektif dalam mencari calon debitur dan menekankan

kepada para RM (Relationship Manager) pentingnya mendapatkan informasi yang lebih detil dan akurat mengenai kemampuan calon debitur untuk terus berproduksi dan menghasilkan keuntungan yang dapat digunakan untuk memenuhi kewajiban kepada Bank Mestika dalam situasi ekonomi yang serba sulit ini.

2. Meningkatkan pengetahuan RM mengenai industri-industri baru yang tidak pernah dimasuki oleh Bank Mestika sebelumnya dengan mengikutkan sertakan mereka pada program-program training, seminar dll.

3. Menjaga agar komposisi antara dana murah dengan dana mahal selalu diatas 50% dengan mengontrol pemberian

leaseing, land and sea transportations, plastic materials processing, and hotels started to have trouble in the debt repayments so that culminated in the improvement of NPL in almost all of the bank. As the result, Indonesia’s economic only develope around 4.7% in 2015.

North of Sumatera’s Economic Condition in 2015.As we have known together, Bank Mestika is the bank which comes from Medan and headquartered in Medan. Therefore the activities that are performed have a very close relationship with the society activities and the economy in North Sumatra. This is marked by 52 offices that operate in all of North Sumatra that contribute more or less of 60% to total business of Bank Mestika. With such composition, it’s very reasonable if the performance of Bank Mestika has a very close relationship with the economic condition of North Sumatra.

The same as in other parts of Indonesia, North Sumatra also experienced a slowing economy from 5.2% in 2014 to 5.1% in 2015. But the inflation can be kept at the level of 3.2% by Regional Inflation Handler Team by implementing the short and medium term programs to manage the supply of goods and services. Regional financial stability can be well-maintained even though there is a tendency of Liquidity Risk increasing.

The performance of banking in North of Sumatra in 2015 can be well-maintained especially on loans side. Loans growth has increased even though the third party funds and assets growth slowed. The increment of Credit is recorded on the corporate and MSME sector, generally on the commercial sector, dissociate from the agricultural sector as a sector which always well-grown due to the development of oil palm plantation industry which is in track in North of Sumatra. The degression of the performance occurs on all types of household loans such as House of Ownership Credit, MVC (motor vehicle credit) and also multifunction due to the decreasing of purchasing power.

3.2.2. Bank Mestika’s Condition in 2015The same as the condition that happened by other banks, Bank Mestika also affected by the economic slowdown. NPL rise slowly because of the debt payment problems from entrepreneurs that are engaged in construction sector of simple housing and office, mining, heavy equipment leasing, palm oil plantation and rubber, and land transportations. To keep the situation under control and the activities of the Bank can running well according to the plan, we take some strategic steps that aim to mitigate the bigger risk in the market, credit, and liquidity.

The things that we perform are:1. More selective in looking for the debtor candidate and emphasized

to the RM (Relationship Manager) about the importance of getting information which is more detailed and accurate about the ability of the debtor candidate to keep producing and obtaining profit which can be used to fulfill the obligation to Bank Mestika in difficult economic situation.

2. Enhancing the knowledge of RM about the new industries that have never been accessed by Bank Mestika previously with the participation of them in the training programs, seminar, etc.

3. Keep maintaining in order to let the composition between cheap funds and expensive funds are always above 50% by controlling the distribution of deposit interest in a more strict way and directs the


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Management Review



LAPORAN KEUANGAN

Financial Statement

bunga deposito secara lebih ketat dan mengarahkan calon nasabah untuk membuka tabungan dan giro yang memberikan kesempatan untuk memenangkan undian berhadiah.

4. Meningkatkan pendapatan dari fee based income dengan memperkenalkan produk-produk Bancassurance kepada nasabah.

5. Mendorong terjadinya proses cross selling antar segmen yang lebih baik sehingga dapat meningkatkan penjualan produk-produk unggulan Bank Mestika.

6. Mempercepat penyelesaian kredit-kredit bermasalah dengan cara meningkatkan penagihan, hapus buku, restrukturisasi kredit, dan melakukan upaya lelang aset melalui balai lelang milik pemerintah maupun swasta (sehingga Bank dapat menerima kembali dana dari kredit yang dihapus buku).

7. Meningkatkan efisiensi dalam segala bidang seperti misalnya melakukan upaya penghematan pemakaian listrik, alat-alat kantor, biaya-biaya lembur karyawan, biaya perjalanan dll sehingga pengeluaran dapat dijaga pada tingkat yang rendah.

8. Menginvestasikan dana yang berlebih pada surat-surat berharga yang aman dan memberikan keuntungan yang memadai bagi Bank.

9. Mengembangkan kemampuan TI agar Bank Mestika mampu bersaing dalam memberikan pelayanan cepat, tepat dan akurat kepada nasabahnya.

10. Mendirikan Akademi Mestika guna memperkuat dan meningkatkan kualitas Sumber Daya Manusia agar mampu bersaing dengan SDM di bank pesaing Bank Mestika.

Langkah strategis yang kami ambil ternyata dapat berjalan sesuai dengan rencana sehingga pada akhir 2015 kami dapat membukukan hal-hal sebagai berikut :

1. Komposisi dana pihak ke 3 :

KETERANGANDescription

JUMLAH Total (Rp.)

PERSENTASE TERHADAP TOTAL DPKPercentage of Total DPK

Tabungan Savings 3.078.614.757.481 44%

Giro Giro 646.824.952.505 9%

Deposito Deposit 3.272.646.793.570 47%

Total Total 6.998.086.503.556 100%

Persentase dana murah dibandingkan dengan dana mahal adalah 53% : 47%, sesuai dengan target yang diinginkan yakni dana murah harus lebih besar porsinya (> 50%) dibandingkan dana mahal.

2. Komposisi kredit :

KETERANGAN Description JUMLAH Total (Rp.)

Pihak Berelasi Related Parties 40.817.019.964

Pihak Ketiga : Third Party :

Akseptasi Acceptances 5.410.938.300.542

Rekening Koran Accounts 1.653.968.414.876

Kredit Pegawai Employee Loans 2.758.675.091

Kredit Investasi Investment Loans (USD) 1.944.742.172

Total Total 7.110.427.152.645

Penyaluran kredit lebih banyak diberikan ke sektor riil yang berupa kredit untuk investasi jangka menengah dan panjang dengan tujuan membantu mempercepat pertumbuhan ekonomi Nasional pada umumnya dan ekonomi Sumut pada khususnya. Sebanyak 32.17%

candidates of the customers to open savings and giro account that provides the opportunity to win prizes lot.

4. Increasing fee based income by introducing Bancassurance products to the customers.

5. Encouraging better process of cross selling between segments so that they can increase Bank Mestika’s excellent product sales.

6. Speed up the settlement of NPL by improving billing, written off, credit restructuring, and performing asset auction efforts through the government and private auction hall (so that the Bank can get back the fund from the credit which is written off ).

7. Improving the efficiency in all fields such as saving efforts of electricity consumption, office stationary, employees’ overtime costs, travel costs etc so that the expenses can be kept at low level.

8. The excessive fund investment in the Securities that are secured and providing the adequate benefits for the Bank.

9. Developing IT capabilities so that Bank Mestika can compete in providing quick, on time and accurate services to the customers.

10. Establishing Mestika Academy in order to strengthen and improve the quality of human resources to be able to compete with the competitors.

The strategic steps that we take, evidently can operate according to the plan so in the end of 2015 we can post the following matters :

1. The composition of Third Party Funds:

The percentage of the cheap fund compared with the expensive fund is 53% : 47%, based on the desired target, namely the cheap fund portion must be bigger (> 50%) compared with the expensive fund portion.

2. The Composition of Loans :

Loans distribution is more given to the real sector in the form of credit for medium and long term investment in order to help the accelerating of national economic growth in general and North Sumatera’s economic in particular. As the amount of 32.17% (Rp. 2,287,741,278,521) from the total







Discussion Analysis

(Rp. 2,287,741,278,521) dari total kredit, disalurkan kepada sektor UMKM yang diperkirakan mampu bertahan menghadapi kondisi ekonomi yang lemah. Pertumbuhan kredit tahun 2015 adalah sebesar 11% sesuai dengan target yang kami canangkan.

Sektor Ekonomi Penyaluran Kredit :

KETERANGAN Description JUMLAH Total (Rp.)

Industri Pengolahan Processing Industry 1.398.614.821.550

Rumah Tangga Household 1.172.341.310.982

Perdagangan Besar dan Eceran Wholesale And Retail Trade 1.112.628.215.691

Pertanian, perburuan dan kehutanan Agriculture, Hunting And Forestry 776.540.568.550

Real estate, usaha persewaan dan jasa perusahanReal Estate, Rent Services, And Construction Services 585.915.008.698

Perantara keuangan Financial Intermediaries 578.265.582.758

Transportasi, pergudangan dan komunikasiTransportation, Warehousing and Communications 556.976.317.325

Konstruksi Construction 427.191.225.724

Penyediaan akomodasi dan penyediaan makan minumProvision Of Accommodation And The Provision Of Food And Beverages 195.224.248.013

Pertambangan dan penggalian Mining And Quarrying 133.687.807.058

Jasa kemasyarakatan, sosial budaya, hiburan dan perorangan lainnyaSocial Services, Social-Cultural, Entertainment And Other Individuals 96.604.186.315

Jasa kesehatan dan kegiatan sosialHealth Services And Social Activities 54.995.490.827

Jasa pendidikan Education Services 11.754.276.730

Perikanan Fishery 5.226.506.166

Listrik, gas dan air Electricity, Gas And Water 4.006.020.291

Administrasi pemerintahan, pertahanan dan jaminan sosial wajibGovernment Administration, Defense And Compulsory Social Security 145.000.860

Bukan lapangan usaha lainnya Not the other business activities 250.565.107

Jumlah Total 7.110.427.152.645

Kenaikan kredit yang besar terjadi pada sektor Industri Pengolahan, Pertanian, Perburuan dan Kehutanan, Real Estate, Usaha Persewaan dan Jasa Perusahaan serta Perantara Keuangan. Hal ini disebabkan karena sektor Industri yang disebutkan sudah menjadi sektor yang sangat kami kenal sehingga kami merasa dapat memperhitungkan resiko kredit yang akan timbul secara lebih tepat.

3.2.3. Prospek Usaha tahun 2016.Kondisi ekonomi Indonesia pada tahun 2016 diperkirakan akan membaik. Bank Indonesia memperkirakan bahwa ekonomi akan tumbuh pada kisaran 5.2% - 5.6% dengan tingkat inflasi 3% - 5%. Pertumbuhan kredit akan berada dalam kisaran 12% - 14% naik tipis dibandingkan dengan akhir tahun 2015 yang sebesar 11% - 13%. Pertumbuhan kredit akan ditopang oleh pertumbuhan dana pihak ketiga yang diperkirakan berada pada angka 13% - 15%.

Dalam perkembangan 4 bulan terakhir ini banyak sekali perubahan dalam bidang perbankan yang dilakukan oleh Pemerintah, baik itu secara langsung dengan mengeluarkan peraturan mengenai penurunan bunga, maupun oleh OJK dengan mengeluarkan peraturan dalam pengembangan bisnis perbankan yang menyangkut konsep branchless banking, pengurangan NIM sehingga menjadi maksimum 4%, permodalan dll. Tentu semua hal yang kami kemukakan diatas menjadi hal yang harus kami perhatikan saat membuat dan mengimplementasikan Rencana Bisnis Bank (RBB).

of loans, is transmitted to the MSME sector which is estimated to be able to withstand in facing the weakening of economic conditions. The loans growth in 2015 is 11% based on the targets that we launched.

The Economic sector of Loans Distribution:

The great loans rising occured in the industrial sector of manufacturing, agriculture, hunting and Forestry, Real Estate, Renting Services and Construction Services as well as financial intermediaries. This is caused by the industrial sector which was mentioned has become the sector that we know much so we feel that we can calculate the risk of the loans that will arise more accurately.

3.2.3. Business Prospects in 2016.Indonesia’s economic condition in 2016 is predicted will be better. Bank Indonesia predicts that the economy will grow in the range of 5.2% - 5.6% with inflation rate 3% - 5%. Credit growth will be in the range of 12% - 14% slightly increase compared with the end of 2015 which is 11% - 13%. Credit growth will be complemented by the growth of the third party fund which is predicted to be in 13% - 15%.

In the last 4 months development, there are many changes in the banking sector which done by the government, either directly by issuing the regulation about lower interest rates, as well as by the FSA by issuing the regulation in banking business development which related to the concept of branchless banking, the reduction of NIM become to maximum 4%, capital, etc. Of course all situations that has been explained above become the cases that must be paid attention when create and implement Bank Business Plan. We realize that the changes occured in Indonesia banking world due to the regulations that we mention above become very fast


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LAPORAN KEUANGAN

Financial Statement

Kami sadar bahwa perubahan yang terjadi di dunia perbankan Indonesia akibat peraturan yang kami sebutkan diatas menjadi sangat cepat dan harus segera diikuti dengan langkah-langkah strategis dan taktis yang akan membuat Bank Mestika mampu bersaing dengan bank-bank nasional lainnya untuk jangka menengah dan panjang.

Seperti yang telah dicanangkan pada tahun 2011 yang lalu, Bank Mestika mempunyai visi ingin menjadi bank yang terkemuka yang sehat dan tumbuh secara wajar. Untuk itu kami mencanangkan program “double the size” dimana tujuannya adalah meningkatkan total aset sehingga mencapai angka 12 Triliun Rupiah pada tahun 2018. Inilah yang menjadi acuan bagi program jangka menengah yang ingin kami capai dengan mengoptimalkan fungsi funding dan meningkatkan produktivitas melalui fungsi lending.

Untuk tahun 2016 kami merencanakan hal-hal berikut :1. Mengembangkan internet banking dan mobile banking demi

meningkatkan pelayanan kepada nasabah dan turut serta dalam menggalakkan program branchless banking,

2. Mengembangkan bisnis secara prudent dengan mematok pertumbuhan kredit pada tingkat 10% dan pertumbuhan DPK pada tingkat 12%,

3. Mencapai aset 10.5 Triliun di akhir tahun 2016,4. Menambah jumlah cabang sebanyak 3 kantor,5. Menjaga agar NPL tetap berada dibawah 5% dan memperkuat

tim remedial demi meningkatkan pengembalian dana-dana yang macet,

6. Merubah/Mengembangkan struktur organisasi agar dapat lebih memberikan fokus yang lebih baik kepada bisnis Konsumer dan Komersial/Korporasi,

7. Melakukan inovasi-inovasi baru untuk pengembangan produk, perbaikan layanan dan kemudahan akses dalam transaksi,

8. Meningkatkan kompetensi di sisi sumber daya manusia melalui Akademi Mestika,

9. Mempertahankan agar penyaluran kredit guna mendukung ekonomi Sumatera Utara tetap berada pada level 60% dari total kredit,

10. Mempertahankan agar Rentabilitas Bank yang diukur dengan ratio ROA, ROE, BOPO dan NIM berada pada tingkat 3.42%, 10.54%, 68.07% dan 7.42% (yang akan menjadi 4% apabila Pemerintah mulai menerapkan pembatasan NIM),

11. Mempertahankan Tingkat Kesehatan Bank dan GCG pada level yang baik.

3.2.4. Penerapan Tata Kelola Perusahaan.Seperti terlihat jelas pada rencana kerja kami pada tahun 2016, kami akan terus berupaya untuk mempertahankan GCG pada level yang baik. Ini berarti bahwa setiap pegawai di Bank Mestika mempunyai komitmen yang tinggi dalam melaksanakan tata kelola perusahaan yang baik. Jajaran Dewan Komisaris dan Direksi juga menunjukkan komitmen yang kuat dalam membangun tata kelola perusahaan yang lebih baik lagi dengan menjadikan GCG sebagai topik yang harus selalu dibahas pada setiap pertemuan sehingga masing-masing pihak dapat mengetahui dengan jelas bagaimana penerapan GCG pada seluruh jenjang dalam struktur organisasi Bank.

Sejak tahun 2012 demi memastikan bahwa Satuan Kerja Kepatuhan independen terhadap Satuan Kerja Operasional, Dewan Direksi telah mengeluarkan Keputusan Direksi yang pada intinya menetapkan bahwa Satuan Kerja Kepatuhan telah berdiri sendiri dan independen dari Satuan Kerja Operasional. Dengan pemisahan ini diharapkan Satuan Kerja Kepatuhan dapat melaksanakan tugasnya dengan optimal sehingga dapat tercipta satu fungsi kepatuhan yang efektif, yang senantiasa dapat melakukan sosialisasi kebijakan OJK, BI, dan perundang-undangan sehingga dapat meminimalkan resiko kepatuhan Bank.

and must be immediately followed by the tactical and strategic steps that will make Bank Mestika can compete with other national banks for the medium term and long term.

As it was stated by the past 2011, Bank has a vission to become the healthy, grown naturally well known bank. So that we launched “double the size” program which the purpose is to increase the total assets to reach 12 trillion Rupiah in 2018. This will be the reference for the medium term program that we want to achieve by optimizing the function of funding and increasing the productivity through the function of lending.

In 2016, we plan the following things :1. Developing internet banking and mobile banking in order to improve

the services to the customers and participating in the encouragement of branchless banking program,

2. Developing business prudently by determining the loans growth at 10% and the third party fund growth at 12%,

3. Reach 10.5 Trillion assets in 2016,4. Adding the numbers of branches as many as 3 offices,5. Keep maintaining the NPL still below 5% and strengthen remedial

team in order to improve the trouble fund return,6. Changing/Developing the organizational structure in order to give

better focus to business Consumer and Commercial/Corporation,7. Implementing the new innovations for development product, service

improvement and easy access in transaction,8. Improving the competency of human resources side through Mestika

Academy,9. Maintaining its credit distribution in order to support North of

Sumatera’s economic keep remaining at the level of 60% from total credit,

10. Maintaining the Bank Profitability measured by ROA, ROE, BOPO and NIM ratio located at the level of 3.42%, 10.54%, 68.07% and 7.42% (which will become 4% if the government begin to implement the restriction of NIM),

11. Maintaining the health level of the Bank and GCG in the good level.

3.2.4. The implementation of Corporate Governance.As obviously seen in our work plan in 2016, we will keep striving to maintain the GCG in the good level. This means that every employees in Bank Mestika has a high commitment in implementing good corporate governance. The members of the Board of Commissioners and Directors also show the strong commitment in building better corporate governance by letting GCG as the topic which must always be discussed in every meeting so that each parties can know clearly how is the implementation of GCG at all levels in the Bank’s organizational structure.

Since 2012 in order to ensure that the Independent Compliance Unit on the operational unit, the Board of Directors have issued the Board of Directors’ decision that basically specifies that the compliance unit has standed by itself and independent from the operational unit. With this separation is expected the Compliance Unit can carry out its duties optimally so that it can create an effective function of compliance, which can always do FSA, BI, and legislation policy socialization, so it can minimize the risk of Bank compliance.







Discussion Analysis

Disamping itu, dalam rangka meningkatkan kepatuhan karyawan kepada aturan-aturan yang ada, berbagai tingkatan manajemen Bank Mestika dituntut untuk terus melakukan sosialisasi Good Practice Guide, yang merupakan salah satu hal yang tak terpisahkan dari implementasi GCG, yang meliputi Code of Conduct dan Speak Up Policy dengan tujuan agar setiap karyawan Bank dapat turut serta melindungi kegiatan bisnis dan operasional Bank dari upaya-upaya perbuatan yang melanggar aturan perbankan dan hukum yang berlaku.

Sebagai penutup, perkenankan saya mewakili seluruh Direksi dan Manajemen Bank Mestika mengucapkan salam dan terima kasih kepada para Pemegang Saham, Dewan Komisaris, seluruh karyawan yang telah bekerja keras secara profesional dan khususnya kepada masyarakat yang telah memberikan kepercayaan kepada Bank Mestika. Semoga Tuhan Yang Maha Esa melimpahkan berkahnya kepada kita semua.

DireksiThe Board of Directors

Achmad S KartasasmitaPresiden DirekturPresident Director

Beside that, in order to improve the compliance of employees to the existing rules, various management levels of Bank Mestika is forced to keep performing the socialization of Good Practice Guide, which is one of the things that can’t be separated from the implementation of GCG, included Code of Conduct and Speak Up Policy for every Bank’s employees can participate in protecting the operational and business activity of the Bank from the efforts of breaking the law and banking rules.

As the cover, let me represent all of the Directors and Bank Mestika Management greet and thank to all stakeholders, The Board of Commissioners, all of the employees that have worked hard professionally and especially to the society which has given the trust to Bank Mestika. May the God Almighty bestow the blessings to all of us.


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Management Review



LAPORAN KEUANGAN

Financial Statement

ANALISISPEMBAHASANMANAJEMEN

MANAGEMENT DISCUSSION ANALYSIS

4.1. TINJAUAN OPERASI PER SEGMEN USAHA Operating review per business segment

Perekonomian Sumatera Utara triwulan IV 2015 membaik dari 5,1% (yoy) pada triwulan lalu menjadi 5,3% (yoy) yang ditopang oleh membaiknya kinerja konsumsi lembaga non profit dan ekspor dari sisi penggunaan, serta akselerasi kinerja kategori Industri Pengolahan dan pertanian dari sisi penawaran. Secara keseluruhan tahun, perekonomian Sumatera Utara melambat dari 5,2% (yoy) menjadi 5,1% (yoy). Perbaikan perekonomian ini disertai dengan capaian inflasi yang terjangkar pada sasarannya, yaitu 3,2% (yoy).

Inflasi Sumatera Utara tahun 2015 dapat dikendalikan pada level yang rendah dan berada pada kisaran sasaran inflasi 4±1%. Keberhasilan tersebut terkait dengan kebijakan Pemerintah dalam mengelola harga komoditas strategis (administered prices) khususnya harga BBM. Pasokan bahan pangan juga dapat dijaga dengan baik. Ditengah gejolak yang sempat muncul, Tim Pengendalian Inflasi Daerah (TPID) Sumatera Utara melakukan berbagai program jangka pendek dan menengah untuk mengelola pasokan barang dan jasa. Komitmen tersebut berhasil menjaga tingkat inflasi volatile foods berada dibawah historisnya serta terjaganya ekspektasi inflasi masyarakat. Sementara permintaan yang diindikasikan meningkat menyebabkan kenaikan inflasi inti. Dengan perkembangan tersebut, inflasi Sumatera Utara tercatat sebesar 3,24%, jauh lebih rendah dibanding tahun 2014 yang mencapai 8,17%.

Stabilitas keuangan pada triwulan IV 2015 di Sumatera Utara tetap terjaga, meski terdapat tendensi peningkatan risiko likuiditas. Kinerja kredit masih meningkat, meski DPK dan aset cenderung melambat terkait dengan kondisi ekonomi yang belum pulih. Risiko masih terjaga dibawah level indikatif, aktivitas transaksi masyarakat secara tunai maupun non tunai juga masih baik, sejalan dengan aktivitas transaksi menjelang Natal dan Tahun Baru.

Dibanding tahun 2014, kinerja perbankan Sumatera Utara di penghujung 2015 membaik, khususnya kredit. Pertumbuhan kredit mengalami peningkatan meski aset dan DPK yang cenderung melambat. Dengan kondisi tersebut, Loan to Deposit Ratio (LDR) meningkat dengan Non Performing Loan (NPL) masih dibawah level indikatif 5 % meski cenderung meningkat sejak awal 2015. Kinerja kredit ke sektor korporasi dan UMKM meningkat, sementara kredit rumah tangga melambat. Pertumbuhan kredit yang cukup baik terjadi di ketiga sektor utama. Sementara itu, akselerasi kredit UMKM ditopang performa kredit ke kategori perdagangan, ditengah tertekannya kredit ke kategori pertanian. Di sisi lain, tekanan kinerja terjadi di semua jenis kredit Rumah Tangga, baik KPR, KKB maupun kredit multiguna. Hal tersebut sejalan dengan Konsumsi masyarakat yang melambat dibanding tahun sebelumnya.

Terbatasnya kinerja perbankan khususnya dana pihak ketiga sejalan dengan pertumbuhan transaksi tunai maupun non tunai. Hal tersebut terutama tercermin dari meningkatnya transaksi kliring secara nominal namun menurun secara volume dan penurunan perputaran uang (inflow-outflow) di masyarakat ditengah mulai membaiknya kinerja perekonomian Sumatera Utara.

Indikasi perbaikan perekonomian Sumatera Utara semakin terlihat di triwulan I 2016. Pertumbuhan ekonomi diperkirakan meningkat dibanding triwulan IV 2015 dengan tingkat inflasi yang masih terjaga. Perbaikan pertumbuhan ekonomi diperkirakan akan ditopang oleh permintaan domestik. Konsumsi rumah tangga dan investasi

The economy of North Sumatera in the quarter IV 2015 improved from 5.1% (yoy) in the past quarter to 5.3% (yoy) which is supported by the improvement of export and non profit institution consumption performance from the utilization side, as well as accelerating the performance of Processing and Agriculture Industry category from the offer side. Through the whole year, the economy of North Sumatra slowed from 5.2% (yoy) to 5.1% (yoy). The improvement of the economy is accompanied by the achievement of inflation which is due to the target, 3.2% (yoy).

The inflation of North Sumatra in 2015 can be controlled in a low level and in the range of the inflation target 4±1%. The success was related to the policy of the Government in managing the strategic commodity prices (administered prices) especially fuel prices. Food supply can also well guarded. In the middle of the fluctuation, Regional Inflation Control Team of North Sumatra performs various short and medium term programs to manage the supply of goods and services. The commitment has succeeded in maintaining the level of volatile foods inflation under the history and the maintainance of the public inflation expectations. While the request indicated increased caused the increasing of the core inflation. With the development, the inflation of North Sumatra was recorded at 3.24%, lower far from 2014 which reached 8.17%.

Financial stability in the quarter IV 2015 in North Sumatra kept being maintained, although there is a tendency of the liquidity risk increase. Loans performance is still increasing although the third party funds and assets tend to slow down related to the economic conditions that have not been recovered. The risk is still maintained below indicative level, the public transaction activities in cash and non-cash are also still good, in step with the transaction activities toward the Christmas and New Year.

Compared to 2014, North Sumatra banking performance at the end of 2015 improved, especially in the loans. Loans growth has increased even though the assets and the third party funds that tend to slow down. With that condition, Loan to Deposit Ratio (LDR) which increased with Non-Performing Loan (NPL) is still below the level of indicative 5 % even though, tend to increase since the beginning of 2015. The performance of the loans to the corporate sector and MSME increased, while household loans slowed. Loans growth which is good enough happened in the three main sectors. Meanwhile, the loans acceleration of MSME complemented by the loans performance to the commercial category, in the middle of loans pressure to the agricultural category. On the other hand, performance pressure occured in all types of Household loans, either House Ownership loans, Vehicle Ownership loans or multipurpose loans. This is in line with the public consumption which is slower than previous year.

The limited number of banking performance especially third party funds in line with the growth of cash and non-cash transactions. It is especially reflected from the increasing of the clearing transaction nominally but reduction in volume and a degression in circulation of money (inflow of outflows) in the community in the middle of the economy performance improvement of North Sumatera.

An indication of the economy improvement of North Sumatera is more visible in the first trisemester of 2016. Economic growth is predicted to increase if compared to the fourth quarter of 2015 with the inflation rate which is still maintained. The improvement of economic growth is predicted to be complemented by domestic demand. Household







Discussion Analysis

4.2. KINERJA KEUANGAN Financial Performance

diperkirakan membaik sejalan dengan terjaganya daya beli dan realisasi proyek infrastruktur Pemerintah. Sementara itu, perbaikan ekspor diperkirakan masih terbatas seiring dengan penyesuaian harga serta permintaan global yang masih cenderung stagnan. Di sisi sektoral, perbaikan ekonomi terlihat pada kategori pertanian, kategori perdagangan, dan kategori konstruksi, sementara kategori industri pengolahan relatif stabil terkait kondisi ekonomi global tersebut. Sementara itu, tekanan inflasi masih relatif terjaga, dengan kenaikan inflasi pada kelompok volatile foods. Secara keseluruhan tahun, pertumbuhan ekonomi Sumatera Utara diperkirakan lebih tinggi dibandingkan tahun sebelumnya. Sejalan dengan kondisi tersebut, tingkat inflasi diperkirakan meningkat.

Seiring dengan membaiknya pertumbuhan ekonomi Sumatera Utara, daya beli masyarakat yang membaik diperkirakan akan mendorong kenaikan permintaan akan barang dan jasa. Sementara itu, pasokan barang khususnya bahan pangan diperkirakan masih memadai. Tekanan inflasi dari penyesuaian harga komoditas yang diatur Pemerintah juga relatif terkendali. Dengan kondisi tersebut, inflasi pada triwulan I 2016 diperkirakan berada dalam kisaran 5±1%.

consumption and investment are predicted to improve in line with the maintainance of purchasing power and the realization of government infrastructure projects. Meanwhile, Export improvement is estimated that still limited along with the adjustment of prices and global demand that still tend to stagnant. At sectoral side, economic improvement is seen in the agriculture category, trade category, and construction category, while the category of processing industry is relatively stable related to the global economic condition. Meanwhile, the inflation pressure is relatively maintained, with the rising of inflation in the volatile foods group. Over all of the years, the economic growth of North Sumatra is estimated higher than last year. In the line with the condition, the inflation rate is estimated increase.

Along with the improvement of economic growth in North Sumatra, the improvement of the society’s purchasing power is predicted to encourage the increase of the goods and services demand. Meanwhile, the goods supply, especially food stock is estimated still adequate. The Inflation pressure from the commodity prices adjustment which are regulated by the Government is also relatively under control. With that condition, the inflation in the first trimester of 2016 is estimated to be in the range of 5±1%.

A. ASET

Total aset pada tahun 2015 mengalami peningkatan sebesar Rp 738 miliar atau sebesar 8.50 % dari tahun 2014, kenaikan total aset sejalan dengan peningkatan pertumbuhan dana dan pertumbuhan profit pada Bank Mestika, dengan perincian sebagai berikut :

dalam miliar rupiah in billions rupiah

KETERANGAN Description 2015 2014 2013

Kas Cash 169,21 189,29 201,00

Giro pada Bank indonesia Current Accounts with Bank Indonesia 572,50 522,91 478,20

Giro pada Bank lain Current Accounts with Other Banks 44,82 13,06 17,53

Penempatan pada Bank Indonsesia dan Bank lainCurrent account with Bank Indonesia and Other Banks 106,30 188,89 65,50

Surat Berharga Securities 1.280,5 1.085,86 1.030,92

Kredit yang diberikan, bersih Granted loans, net 6.997,7 6.454,45 5.906,70

Aset tetap Fixed Assets 137,3 112,52 108,76

Aset tidak berwujud Intangible Assets 3,03 4,01 4,25

Agunan diambil alih Acquired Collateral 1,41 1,41 4,96

Aset lain-lain Other Assets 141,66 90,37 93,69

Jumlah Total 9.409,60 8.672,08 7.911,55

B. LIABILITAS

Tahun 2015, Liabilitas Bank Mestika meningkat sebesar 9.2% dibandingkan dengan tahun 2014. Hal ini sejalan dengan pertumbuhan dana yang meningkat sebesar 8.6%.

A. ASSETS

Total assets in 2015 increased Rp 738 billions or 8.50 % from 2014, the increase of total assets is in line with the increase of funds and profit growth in Bank Mestika, with the details are as follows :

B. LIABILITIES

In 2015, Liabilities of Bank Mestika increased 9.2% compared to 2014. This is in line with funds growth which increased 8.6%.


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LAPORAN KEUANGAN

Financial Statement



Liabilitas Liabilities

Liabilitas Segera Instantly liabilities 15,74 16,09 13,67

Utang Pajak Tax debt 22,31 11,57 19,51

Simpanan Pihak Ketiga Third party savings 6.998,08 6.439,81 5.851,65

Simpanan dari Bank lain Savings from other Bank 20,5 2,62 26,17

Liabilitas Akseptasi Liabilities Acceptances 0 9,30 0

Pinjaman diterima Loans received 0 0 16,46

Liabilitas imbalan kerja Employment benefit liabilities 66,01 44,77 36,41

Liabilitas lain-lain Other liabilities 23,10 17,10 16,72

Jumlah liabilitas Total liabilities 7.145,74 6.541,26 5.980,59

C. EKUITAS

Ekuitas tahun 2015 mengalami kenaikan sebesar 6.7% dibandingkan tahun 2014, hal ini disebabkan pada tahun 2015 terdapat perkiraan kerugian surat berharga yang belum terjual.



Modal saham-nilai nominal Stock Capital - nominal value 818,02 818,02 818,02

Keuntungan (kerugian) yang belum direalisasi dari efek tersedia untuk dijual Gain(loss) unrealized of securities available for sale investment -47,46 236,15 -32,254

Saldo laba Retained earnings 1.493,28 1.302,19 1.147,23

Jumlah Ekuitas Total Equity 2.263,83 2.120,44 1.933,00

D. PENDAPATAN

Pendapatan operasional pada tahun 2015 meningkat sebesar 11.03% dikarenakan pendapatan bunga naik 12.03%, dan beban bunga hanya naik 15% jika dibandingkan kenaikan tahun 2014 sebesar 43%.



Jumlah Pendapatan bunga Total Interest income 979,70 874,53 757,24

Beban bunga Interest expense 323,72 280,53 195,16

pendapatan bunga bersih Net Interest Income 655,98 594,00 562,08

Pendapatan derivatif Derivatives Income 0,23 0,17 0,04

Beban derivatif Derivatives Expenses 0,09 0,22 0,18

Beban derivatif, bersih Net Derivatives Expenses 0,14 -0,05 -0,13

Pendapatan operasional lainnya Other Operating Income 60,98 51,90 142,03

Jumlah pendapatan operasional Total Other operating income 717,10 645,84 703,97

C. EQUITY

Equity in 2015 increased 6.7% compared to 2014, this is due to the prediction of loss securities that haven’t been sold in 2015.

D. INCOME

Operating income in 2015 increased 11.03% dued to the increase of interest income at 12.03%, and interest expense only increased 15% if compared with the increase of 2014 at 43%.







Discussion Analysis

E. BEBAN

Beban bunga tahun 2015 naik sebesar 15%, angka ini lebih kecil jika dibandingkan kenaikan tahun 2014 sebesar 43%.



Beban bunga Interest expense 323,72 280,53 195,16

Beban derivatif Derivatives Expenses 0,09 0,22 0,18

Beban derivatif, bersih Net Derivatives Expenses 0,14 -0,05 -0,13

Beban operasional lainnya Other Operating Expenses 390,00 329,45 291,44

F. LABA/RUGI

Laba bersih Bank Mestika pada tahun 2015 sebesar Rp 240.77 miliar, mengalami kenaikan sebesar 1.55% dibandingkan dengan tahun 2014. Hal ini disebabkan adanya pembentukan CKPN di tahun 2015.



Laba Operasional Operating Profit 327,11 316,40 412,54

Laba sebelum pajak Gross Profit 322,44 315,94 410,56

Beban pajak Tax expenses 81,67 78,91 102,26

Laba bersih Net Profit 240,77 237,03 308,30

G. PENDAPATAN KOMPREHENSIF LAIN

Pendapatan komprehensif lain tercatat masih mengalami kerugian, hal ini disebabkan harga surat berharga di pasar menurun.



Kerugian aktuaria yang diakui Losses recognize 0,39 -0,26 -1,26

Keuntungan (kerugian) yang belum direalisasi dari efek tersedia untuk dijual Gain(loss) unrealized of securities available for sale investment -63,60 43,32 -235,20

Jumlah pendapatan (beban) komprehensif lain Amount of other comprehensive income -63,99 42,83 -236,46

H. TOTAL LABA/RUGI KOMPREHENSIF

Laba bersih per saham dasar menguat tipis karena pertumbuhan laba juga tidak terlalu signifikan.



Pendapatan (beban) komprehensif lain Other comprehensive income (expenses) -63,99 42,83 -236,46

Laba bersih komprehensif Comprehensive Net Profit 240,77 279,86 71,84

Laba bersih persaham dasar Net basic earning per share 59 58 75

E. EXPENSE

Interest expense in 2015 increased 15%, this amount is smaller than the increase of 2014 at 43%.

F. PROFIT/LOSS

Net Profit of Bank Mestika in 2015 is Rp 240.77 billion, has increased 1.55% compared with 2014. This is dued to the form of impairment loss in 2015.

G. OTHER COMPREHENSIVE INCOME

Other comprehensive income was recorded that it’s still sustaining loss, this is dued to the decreasing prices of the bonds in the market.

H. TOTAL COMPREHENSIVE PROFIT/LOSS

Net basic earning per shares lightly higher dued to the profit growth which isn’t really significant.


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Management Review



LAPORAN KEUANGAN

Financial Statement

I. ARUS KAS

Kas dan setara kas pada tahun 2015 sebesar Rp 847.852 miliar dibandingkan dengan tahun 2014 sebesar Rp 914.16 miliar. Terjadi penurunan sebesar 7.25 %.



Arus kas Neto dari aktivitas Operasi Cash flows from operating activities 22,40 269,46 143,13

Arus kas Neto dari aktivitas Investasi Cash flows from investing activities -41,27 -20,88 -28,36

Arus kas Neto dari aktivitas Pendanaan Cash flows from financing activities -49,98 -96,46 16,46

Peningkatan (penurunan) Neto kas dan setara kas Increase (Decrease) of Net Cash and Cash Equivalents -68,85 152,12 131,23

Dampak perubahan selisih kurs valuta asing terhadap kas dan setara kasImpact of changes in foreign currency exchange differences on cash and cash equivalents

2,54 -0,24 4,49

Kas dan setara kas awal tahun Cash and Cash Equivalents at the Beginning of the Year 914,16 762,28 626,56

kas dan setara kas akhir tahun Cash and Cash Equivalents at the End of the Year 847,85 914,16 762,28

J. TINGKAT SUKU BUNGA PENGHIMPUNAN DAN PENYEDIAAN DANA

Suku bunga rata-rata DPK pada tahun 2015 dan 2014, yakni :• Deposito

– Bunga rata-rata yang diberikan untuk Deposito Rupiah adalah 8.03% (2015) dan 8.11% (2014) per tahun.

– Bunga rata-rata untuk Deposito USD adalah 1% (2015-2014) per tahun.

– Bunga rata-rata untuk Deposito SGD adalah 0.5% (2015-2014) per tahun.

• Tabungan Bunga rata-rata yang diberikan untuk tabungan adalah 2.53%

(2015) dan 2.80% (2014) per tahun.• Giro Bunga rata-rata yang diberikan untuk giro adalah 1.74% (2015)

dan 1.66% (2014) per tahun.

Suku Bunga rata-rata Kredit pada tahun 2015 dan tahun 2014, yakni :• Kredityangdiberikandikenakanbunga rata-rata12.63%(2015)

dan 12.48% (2014) per tahun.

Bank memiliki kecukupan kebijakan dan pengelolaan likuiditas (ALMA) yang dilakukan secara konsisten, Bank memiliki track record dan pengalaman yang baik serta sangat mudah mengakses pada sumber pendanaan jangka pendek dan panjang, pertumbuhan DPK dan core deposit stabil dan terus meningkat.

Bank has the Adequate policies and Asset & Liquidity Management (ALMA) which done consistently, Bank has track record and good experience as well as very easy accessing the short and long term funding sources, Third Party Funds growth and core deposit is stable and keep increase.

4.3. KEMAMPUAN MEMBAYAR UTANG DENGAN MENYAJIKAN PERHITUNGAN RASIO YANG RELEVAN

The Ability of Debt Payment by Presenting Relevant Ratio Calculation

I. CASH FLOW

Cash and cash equivalent in 2015 were at Rp 847.852 billions compared to 2014 at Rp 914.16 billions. Decreased at 7.25 %.

J. THE INTEREST RATE OF FUND RAISING DAN FUND DISTRIBUTION

The average of Interest rate of Third Parties Funds in 2015 and 2014, are as follows :• Deposit

– The average of Interest given to Rupiah Deposit was 8.03% (2015) and 8.11% (2014) per year.

– The average of Interest for USD Deposit was 1% (2015-2014) per year.

– The average of Interest for SGD Deposit was 0.5% (2015-2014) per year.

• Savings The average of interest given to the savings was 2.53% (2015) and

2.80% (2014) per year.• GiroAccount The average of interest given to the giro was 1.74% (2015) and 1.66%

(2014) per year.

The interest rate average of Loan in 2015 and in 2014, are :• Granted loans are charged by the average of interest at 12.63%

(2015) and 12.48% (2014) per year.







Discussion Analysis

Bank senantiasa menerapkan prinsip kehati-hatian, memperkuat manajemen risiko, memperbaiki proses pengelolaan kredit serta melakukan pemantauan yang lebih ketat terhadap debitur maupun calon debitur yang ada.

Untuk kredit yang bermasalah dilakukan penanganan oleh masing-masing kantor cabang dengan berkoordinasi pada bagian Remedial Kantor Pusat Operasional untuk menyelesaikan kredit bermasalah tersebut.


KETERANGAN DescriptionBAKI DEBET Outstanding

2015

Lancar Current 6.412,61

Dalam perhatian khusus Special Mention 537,25

Kurang Lancar Substandard 14,70

Diragukan Doubtful 18,964

Macet Non performing 126,90

Total Kredit Total Loans 7.110,42

Bank always apply prudence principle, strengthen the risk management, improve the credit management process and more stringent monitoring to the existing debtor and also prospective debtor.

For loan issues, was managed by each branch offices by coordinating on the Remedial part of Operation Centre Office to resolve the loan problem.

Rasio kecukupan modal Bank Mestika pada tahun 2014 yakni sebesar 28.26%. Adapun komposisi modal Bank pada tanggal 31 Desember 2015 adalah sebagai berikut :



Modal Inti Core Capital 2.218,56 1.930,70 1.789,99

Modal Pelengkap Supplementary Capital 65,33 18,02 21,22

ATMR Kredit Loans RWA 6.796,67 6.206,41 5.696,61

ATMR Operasional Operations RWA 1.217,77 1.133,27 990,76

ATMR Pasar Market RWA 66,62 55,55 23,71

CAR Capital Adequacy Ratio 28,26% 26,35 % 26,99 %

The Capital Adequacy Ratio of Bank Mestika in 2014 which was 28.26%. There was the capital composition of the Bank on December 31st, 2015 as follows :

4.4. TINGKAT KOLEKTIBILITAS PIUTANG PERUSAHAAN Company’s level of Accounts Receivable Collectibility

4.5. STRUKTUR PERMODALAN DAN KEBIJAKAN MENAJEMEN ATAS STRUKTUR PERMODALAN

Capital Structure and Management Policy on Capital Structure


Rasio Aset Lancar terhadap Hutang Lancar Ratio of Current Assets to Current Debt 30,32% 10,13 % 3,43%

Rasio kredit yang diberikan terhadap aktiva Granted loans to Deposit Ratio 75,57% 75,22 % 75,70 %

Cadangan terhadap total kredit yang diberikan Allowance for total Granted loans 1,58% 1,05 % 1,38 %

Rasio Liabilitas terhadap ekuitas Liabilities to Equity Ratio 315,65% 306,98 % 309,72 %

Rasio Liabilitas terhadap Jumlah aset Liabilities to Assets Ratio 75,94% 75,43 % 75,59 %


77


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Pada tahun 2015, Bank tidak memiliki ikatan yang material untuk investasi barang modal.

In 2015, Bank didn’t have any material bonds for capital investments.

Seiring dengan perkembangan ekonomi, maka kedepannya persaingan dalam bisnis perbankan akan semakin ketat. Berbagai tantangan yang akan dihadapi yakni persaingan tingkat suku bunga, minimnya likuiditas, regulasi perbankan yang semakin ketat, serta berbagai ketidakpastian yang akan terjadi akibat gejolak ekonomi dalam negeri maupun luar negeri akan mendorong dunia perbankan untuk mencari strategi yang terbaik yang akan menjawab tantangan dimaksud.

Dalam rangka menyukseskan program pemerintah daerah didalam meningkatkan pertumbuhan ekonomi daerah Sumatera Utara, Bank Mestika tetap mengambil peran terhadap pengembangan sektor usaha untuk pengembangan ekonomi daerah Sumatera Utara. Ini dapat dilihat dari rencana penyaluran kredit pada segmen ekonomi Sumatera Utara yang sebesar 59% dari total segmen ekonomi kredit Bank. Disamping itu, rentabilitas Bank yang diukur dari ROA, ROE, NIM dan BOPO tetap akan dipertahankan pada tingkat efisiensi yang baik yang masing-masing sekitar 3.42%, 10.54%, 7.42% dan 68.07%. Mengingat tahun 2015 ini masih penuh tantangan, selain sempitnya ruang anggaran, masih tingginya ketidakpastian ekonomi global menjadi tantangan ekonomi sepanjang tahun 2015. Dalam kondisi bank sentral Amerika Serikat, The Federal Reserve berancang-ancang

Along with the development of the economy, then in the future, the competition in the banking business will be increasingly strict. The variety of challenges that will be faced are the interest rate competition, lack of liquidity, banking regulations that are more stringent, and various uncertainties that will occur as a result of the economic fluctuation in the country and abroad will encourage the banking world to find the best strategies that will answer the related challenges.

In order to support the success of the local government program in improving regional economic growth in North Sumatra, Bank Mestika still takes the role to the business sector development for regional economic development in North Sumatera. This can be seen from the plan of credit distribution on economic segment in North Sumatra about 59% of total Bank credit economic segment. Besides, the rentability of the Bank which measured from ROA, ROE, NIM and BOPO will still be maintained at good efficiency level of each is around 3.42%, 10.54%, 7.42% and 68.07%. Considering 2015 is still full of challenges, besides the lack of budget space, the constantly high uncertainty of the global economy become the economic challenges throughout 2015. In the condition of the central bank of United States, The Federal Reserve is ready to reduce the stimulant and increase the interest rates, the situation in the hometown which is

Informasi dan fakta material yang terjadi setelah tanggal laporan akuntan adalah sebagai berikut :a. Sehubungan telah wafatnya salah satu anggota Komisaris

Independen Bank Mestika yakni Bapak Boing Sudrajat pada tanggal 4 Juli 2015, Bank telah mengajukan permohonan untuk mengisi kekosongan posisi Komisaris Independen tersebut kepada Otoritas Jasa Keuangan dengan surat No. 446/DIR/2015 tanggal 14 Agustus 2015 perihal Permohonan Persetujuan atas Calon Anggota Komisaris Independen atas nama Gardjito Heru dan telah mendapatkan persetujuan dari Otoritas Jasa Keuangan sesuai dengan surat keputusan No. SR-4/D.03/2016 tanggal 8 Januari 2016 tentang Keputusan Uji Kemampuan dan Kepatutan (Fit and Proper Test) atas Pencalonan Komisaris Independen PT Bank Mestika Dharma Tbk.

b. Mengacu kepada Peraturan Menteri Keuangan No. 191/PMK.010/2015 tentang Penilaian Kembali Aktiva Tetap untuk Tujuan Perpajakan bagi Permohonan yang Diajukan Pada Tahun 2015 dan Tahun 2016, Bank telah melakukan revaluasi aset guna mengambil insentif fiskal/pajak dari paket kebijakan pemerintah tersebut dengan nilai revaluasi aset sebesar Rp 272.553 (dalam miliaran rupiah), sesuai dengan Keputusan Dirjen Pajak No. KEP-331/WPJ.07/2016 tanggal 27 Januari 2016 tentang Persetujuan Penilaian Kembali Aktiva Tetap untuk Tujuan Perpajakan Bagi Permohonan yang Diajukan Pada Tahun 2015 dan 2016.

Information and material facts occuring after the date of auditor’s report are as follows :a. Due to the demise of one of the Independent Commissioner members

of Bank Mestika, Mr Boing Sudrajat on July 4th, 2015, Bank has filed a petition to fill the vacancy of the Independent Commissioner position to the Financial Services Authority with the Decree No. 446/DIR/2015 on August 14th, 2015 regarding the Request for Approval of Independent Commissioner candidate, Gardjito Heru and has been approved by the Financial Services Authority based on the decree No. SR-4/D03/2016 on January 8th, 2016 about the Decision of Ability and Meritocracy Test (the fit and proper test) on the candidacy of Independent Commissioner in PT Bank Mestika Dharma Tbk.

b. Referring to the Financial Ministry Regulation No. 191/PMK.010/2015 about reassessment of the fixed assets for the Taxation purposes to the Petition filed in 2015 and 2016, Bank has made out the asset revaluation in order to take the fiscal incentives/taxs from the government policy package with the asset revaluation value of Rp 272.553 assets (in billions of rupiah), based on the Directorate General of Taxation Decision No. Kep-331/WPJ.07/2016 January 27th, 2016 about the approval of the reassessment of the fixed assets for Taxation puposes to the Petition filed in 2015 and 2016

4.6. IKATAN YANG MATERIAL UNTUK INVESTASI BARANG MODAL Material Bond for Capital Investments

4.8. PROSPEK USAHA Business Prospects

4.7. INFORMASI DAN FAKTA MATERIAL YANG TERJADI SETELAH TANGGAL LAPORAN AKUNTAN

Information and Material Facts Occuring After the Date of Auditor’s Report







Discussion Analysis

• Penambahan jaringan kantor, yaitu 1 (satu) kantor cabang, 1(satu) kantor cabang pembantu, dan 1 (satu) kantor kas,

• Meluncurkan produk baru, yaitu produk tabungan setia. Sertaterobosan-terobosan dalam meningkatkan pertumbuhan kredit serta meningkatkan DPK dari masyarakat,

• MeresmikanlayananInternet Banking dan Mobile Banking, sebagai salah satu cara untuk meningkatkan fee based income,

• PersiapanteknologichippadakartuATMberdasarkanstandardspesifikasi kartu chip yang ditentukan oleh NSICCS (National Standard Indonesia Chip Card Spesification),

• Meningkatkan service quality terhadap para nasabah dengan meningkatkan standart pelayanan di jaringan kantor Bank Mestika,

• MeningkatkankualitaskompetensiSumberDayaManusia(SDM)terutama dalam bidang perbankan sehingga mampu menjawab berbagai tantangan yang muncul dari dinamika perekonomian global melalui Akademi Mestika,

• Penambahan komputer untuk kantor cabang/capem danpembukaan kantor baru.

• Theadditionofofficenetworking,1(one)branchoffice,1(one)sub-branch office and 1 (one) cash office,

• Launchingnewproducts,theyaresavingsproductsnamelySetia.Aswell as the breakthroughs in improving credit growth and improving the third parties funds from the community,

• InaugurateinternetBankingandmobilebankingservices,asoneofthe ways to increase the fee based income,

• PreparationofchiptechnologyonATMcardbasedonthestandardchip card spesification which is determined by NSICCS (National Standard Indonesia Chip Card Spesification),

• Improving the service quality to the customers by improving theservices standard in the office networking of Bank Mestika,

• To improvethequalityofHumanResourcescompetenceespeciallyin the banking field so that can solve every challenges that appeared from the global economy dynamics through Mestika Academy,

• Theadditionofthecomputersforbranch/sub-branchofficeandtheopening of new offices.


NO.URAIAN

DescriptionREALISASI Realization

RENCANAPlan

1 Pendapatan Bunga Bersih Net interest Income 979,698 627,664

2 Laba Operasional Operating Profit 240,772 370,627

3 Kredit Yang Diberikan Granted loans 7.110,427 7.205,479

4 Dana Pihak Ketiga Third Party Funds 6.998,086 6.907,557

5 CAR Capital Adequacy Ratio 28,26 27,09

6 NPL Non Performing Loan (NPL)(net) 1,36 1,73

7 ROA Return on Assets 3,53 4,00

8 ROE Return on Equity 11,24 12,89

9 NIM Net Interest Margin 8,13 7,82

10 BOPO 68,58 63,46

4.10. TARGET/PROYEKSI BANK MESTIKA DALAM 1 TAHUN The Targets/Projections of Bank Mestika within 1 (One) year

4.9. PERBANDINGAN ANTARA TARGET/PROYEKSI PADA AWAL TAHUN BUKU DENGAN REALISASI

The Comparison between Targets/Projections at the Beginning of Fiscal year with the Realization

mengurangi stimulus dan menaikkan suku bunga, situasi di tanah air yang belum stabil akan mengakibatkan perekonomian yang belum stabil juga. Dalam situasi ini bank-bank akan kesulitan mencari dana dan perang bunga antar bank masih berlanjut.

Oleh sebab itu Bank mengambil sikap yang hati-hati untuk meningkatkan pertumbuhan dalam menetapkan target antara lain untuk pertumbuhan pengumpulan DPK diusahakan sekitar 9.50%, dan pertumbuhan kredit sekitar 11.70%, oleh sebab itu Bank harus selalu menjaga komitmen mempertahankan kinerjanya agar kepercayaan masyarakat terhadap Bank tetap baik.

not stable will result the unstable economy too. In this situation, banks will be difficult in finding funds and war of interest among the banks will continue.

Therefore the Bank took a prudent attitude to improve the growth in the target determination, among others for the growth of the third party funds collection which is attempted around 9.50%, and credit growth around 11.70%, therefore the Bank should always keep the commitment to maintain its performance for the good trust of the community against the Bank.


79


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Pada tahun 2015, Bank tetap memfokuskan usaha pada retail banking dan prinsip prudential banking menjadi filosofi bisnis Bank. Dalam pemasarannya, Bank Mestika dibantu oleh jaringan usaha yang cukup luas yakni seluruh Kantor Cabang dan Kantor Cabang Pembantu yang tersebar di di Pulau Sumatera dan Pulau Jawa. Adapun strategi pemasaran Bank Mestika selama tahun 2015, yakni :• PemberiansukubungaistimewakepadaDeposan,• Melakukan inovasi–inovasi serta upaya terobosan baru

perbankan lainnya yang terkait dengan produk baik dari sisi fitur, layanan, serta kemudahan akses dan transaksinya bagi para pelanggan,

• Memperkuatsistempengelolaandanpengembanganorganisasidan SDM, serta sistem teknologi informasi pelayanan maupun operasi perbankan,

• Pengembangan dan citra persepsi perusahaan sebagaiperbankan menengah kelas nasional yang berkontribusi langsung terhadap pengembangan kualitas pertumbuhan ekonomi dengan menjaga baik reputasi, pelayanan serta unsur kehati-hatian dalam pengelolaan usaha yang berpijak pada kearifan lokal,

• Pengadaanprogramincentive dan trip reward tahun 2015 untuk meningkatkan penjulan produk funding dan lending,

• Melakukan kerja sama Bancassurance untuk meningkatkan fee based income,

• Melakukanrotasitempatpadasaatpelaksanaanacarapenarikanundian Gempita.

In 2015, Bank was still focusing the business on retail banking and prudential banking principle became the business phylosophy of the Bank. In the marketing, Bank Mestika was helped by the quite wide office networkings which are all of the Branch Offices and Sub - Branch Offices which are spreaded in Pulau Sumatera and Pulau Jawa. There are Marketing strategic of Bank Mestika throughout 2015, as follows :• ProvisionofspecialinteresttotheDepositors,• Performtheinnovationsandthenewbreakthrougheffortsofother

banking related to the products, both from the features side, services, as well as ease of access and the transactions for customers,

• Strengthen the management systems as well as organizationaland Human Resources development, and information technology systems of services and banking operations,

• Thedevelopmentandthecompany’sperceptionimageasmediumclass National banking which contribute directly to improve the economic growth quality by maintaining good reputation, services and also prudent in managing business based on local wisdom,

• Procurementofincentiveandtriprewardprogramin2015toimprovefunding and lending sales products,

• Collaboratingwithbancassurancetoincreasefeebasedincome• RotatingthevenuefortheGempita’sevent

Bank Mestika resmi melantai di Bursa Efek Indonesia pada tanggal 1 Juli 2013, dan terhitung sejak resmi menjadi perusahaan terbuka Bank Mestika telah 2 kali melaksanakan Rapat Umum Pemegang Saham. Ini dilakukan dalam rangka memenuhi peraturan regulator seperti yang tertuang dalam peraturan Otoritas Jasa Keuangan No. 32/POJK.04/2014 perihal Rapat Umum Pemegang Saham Perusahaan Terbuka.

Kebijakan pembagian dividen telah diputuskan dan disetujui oleh para pemegang saham dengan ketentuan yang berlaku yaitu diambil dari laba bersih setelah pajak. Pembagian dividen selama 2 (dua) tahun terakhir adalah sebagai berikut :

Bank Mestika officially listed in Indonesia Stock Exchange on July 1st, 2013, and since officially as go public company, Bank Mestika has been 2 times conduct the General Meeting of Shareholders. This was done in order to meet the regulator rules as stipulated in the regulation of Financial Services Authority No. 32/POJK.04/2014 with the subject as Shareholders General Meeting of Go Public Company .

Dividend distribution policy has been set and approved by the shareholders with the applicable terms that are taken by Net Profit after Tax. The distribution of the dividend during the last 2 (two) years are as follows :

4.11. ASPEK PEMASARAN ATAS PRODUK DAN JASA BANK The Marketing Aspect of Bank’s Products and Services

4.12. KEBIJAKAN DIVIDEN DAN JUMLAH DIVIDEN PER TAHUN YANG DIUMUMKAN ATAU DIBAYAR SELAMA 2 (DUA) TAHUN BUKU TERAKHIR

Dividend policy and the Amount of Declared or Paid per year during the last 2 (two) Fiscal years.







Discussion Analysis

RUPST tahun 2014 AGM in 2014 RUPSLB & RUPST tahun 2015 EGM & AGM in 2015

Agenda ke III butir 2 :Menyetujui penggunaan laba perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2013 yaitu :Lebih kurang sebesar Rp 80,000,000,000.- (delapan puluh miliar rupiah) akan digunakan untuk pembagian dividen kepada Pemegang Saham sebanyak 4,090,090,000.- lembar saham, dengan demikian pembagian dividen untuk per lembar saham adalah : Rp.80.000.000.000.- : 4,090,090,000,- lembar saham = Rp.19.56.- (sembilan belas koma lima puluh enam rupiah) per-lembar saham.

The Third Agenda item 2 :Approving the company profit usage for the Fiscal years ended on December 31st, 2013 namely :ApproximatelyRp80,000,000,000.- (eighty billions rupiah) will be used as the distribution of the dividend to the shareholders as many as 4,090,090,000.- shares, so that the distribution of the dividend per shares is : Rp.80.000.000.000.- : 4,090,090,000,- shares = Rp.19.56.- (nineteen point fifty six rupiah) per shares.

Agenda ke I butir 1 :Menyetujui penggunaan laba perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2014 yaitu :Lebih kurang sebesar Rp 50,000,000,000.- (lima puluh miliar rupiah) akan digunakan untuk pembagian dividen kepada Pemegang Saham sebanyak 4,090,090,000,- lembar saham, dengan demikian pembagian dividen untuk per lembar saham adalah : Rp.50,000,000,000,- : 4,090,090,000,- lembar saham = Rp 12.22.- (dua belas koma dua puluh dua rupiah) per-lembar saham.

The First Agenda item 1 :Approving the company profit usage for the Fiscal years ended on December 31st, 2014 namely :Approximately Rp50,000,000,000.- (fifty billions rupiah) will be used as the distribution of the dividend to the shareholders as many as 4,090,090,000.- shares, so that the distribution of the dividend per shares is : Rp.50,000,000,000,- : 4,090,090,000,- shares = Rp 12.22.- (twelve point twenty two rupiah) per shares.

Jadwal Pembagian Dividen 2015Dividend Distribution Schedule in 2015

No. KEGIATAN Activity TANGGAL Date

1

Akhir Periode Perdagangan Saham Dengan Hak Dividen (Cum Dividen)End period of stock trading with dividend rights

- Pasar Reguler & Negosiasi Regular Market & Negotiation- Pasar Tunai Cash Market

28 Mei 2015 May 28, 201503 Juni 2015 June 03, 2015

2

Awal Periode Perdagangan Saham Tanpa Hak Dividen (Ex Dividen) Initial period of stock trading without dividend rights

- Pasar Reguler & Negosiasi Regular Market & Negotiation- Pasar Tunai Cash Market

29 Mei 2015 May 29, 201504 Juni 2015 June 04, 2015

3Tanggal Daftar Pemegang Saham yang Berhak Dividen (Recording Date)Recording date

03 Juni 2015 June 03, 2015

4Tanggal Pembayaran Dividen Tunai Tahun Buku 2014Date of year 2014 Cash Dividends payment

19 Juni 2015 June 19, 2015

Adapun tata cara pembagian dividen tunai Bank Mestika antara lain :a. Dividen tunai akan dibagikan kepada pemegang saham yang

namanya tercatat dalam Daftar Pemegang Saham Perseroan (recording date) dan/atau pemilik saham Perseroan pada Sub Rekening Efek PT Kustodian Sentral Efek Indonesia (KSEI) pada penutupan perdagangan tanggal 3 Juni 2015,

b. Bagi pemegang saham yang sahamnya dimasukkan dalam penitipan kolektif KSEI dan akan didistribusikan ke dalam rekening Perusahaan Efek, pembayaran dividen tunai akan dilaksanakan melalui KSEI dan akan disampaikan oleh KSEI kepada pemegang saham melalui Perusahaan Efek atau Bank Kustodian dimana pemegang saham membuka rekeningnya. Sedangkan bagi pemegang saham yang sahamnya tidak dimasukkan dalam penitipan kolektif KSEI maka pembayaran dividen tunai akan ditransfer ke rekening pemegang saham,

c. Dividen tunai tersebut akan dikenakan pajak sesuai dengan peraturan perundang-undangan perpajakan yang berlaku. Jumlah pajak yang dikenakan akan menjadi tanggungan Pemegang Saham yang bersangkutan serta dipotong dari jumlah dividen tunai yang menjadi hak Pemegang Saham yang bersangkutan,

d. Bagi pemegang saham yang merupakan Wajib Pajak Dalam Negeri yang berbentuk badan hukum yang belum mencantumkan Nomor Pokok Wajib Pajak (NPWP) diminta menyampaikan NPWP kepada KSEI atau Biro Administrasi Efek

There are procedures for Cash Dividend Distribution in Bank Mestika, as follows:a. The cash dividend will be distributed to the shareholders which have

been listed in the Shareholders List in the Company (recording date) and/ or the shares’ owner of the company on the Stocks Sub Account in PT Kustodian Sentral Efek Indonesia (KSEI) at the closing of the trade on June 3rd, 2015,

b. For shareholders whose shares are included in collective custody of KSEI and will be distributed to the Securities/ Stocks Companies account, the payment of cash dividend will be carried out through KSEI and will be delivered by KSEI to shareholders through the Stocks Company or Custodian Bank where shareholders opened their accounts. While for the shareholders whose shares are not included in collective custody of KSEI so that the payment of cash dividend will be transferred to the shareholders’ account,

c. The cash dividend will be taxed according to the regulation of applicable tax laws. The amount of charged tax will become the responsibility of related Shareholders and will be deducted from the amount of cash dividend which become the related Shareholders’ rights,

d. For the Shareholders who are Taxpayers in the country of the legal agency form that haven’t included Taxpayer Identification Number (TIN) are required to submit TIN to KSEI or Securities Administration Bureau, Plaza Sentral Building PT Raya Saham Registra, 2nd Floor Jl.Jend.Sudirman Kav.47-48, Jakarta 12930 the latest is on June 3rd,


81


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Seluruh saham yang ditawarkan dalam penawaran umum adalah merupakan saham milik pendiri, sehingga seluruh dana hasil Penawaran Umum diterima oleh PT Mestika Benua Mas dan Bank Mestika tidak menerima hasil Penawaran Umum, perlu ditegaskan kembali bahwa sisa dana Hasil Penawaran Umum saat ini adalah nihil dan telah dilaporkan ke Otoritas Jasa Keuangan sesuai dengan Peraturan No. 30/POJK.04/2015 tentang laporan realisasi penggunaan dana hasil penawaran umum.

All shares offered in the public offering are the founder owned shares, so that all funds from the public offering are received by PT Mestika Benua Mas and Bank Mestika didn’t receive any public offering, need to be emphasized again that the remaining funds of the public offering now is zero and has been reported to the Financial Services Authority based on the Regulation No. 30/POJK.04/2015 about the realization report of Funds usage in the result of Public offering.

Selama tahun 2014 tidak ada transaksi material dan transaksi afiliasi yang dilakukan oleh Bank yang dapat diklasifikasikan sebagai transaksi yang mengandung benturan kepentingan.

Dalam kegiatan usahanya, Bank melakukan transaksi dengan pihak-pihak berelasi dilaksanakan dengan persyaratan dan kondisi mengacu pada peraturan Bank Indonesia No. 7/3/PBI/2005 perihal Batas Maksimum Pemberian Kredit pada Bank Umum beserta perubahannya, yakni 10% untuk yang terkait dengan Bank, 20% untuk yang tidak terkait dengan Bank dan 25% untuk group yang tidak terkait dengan Bank.

Jumlah transaksi dengan pihak berelasi adalah sebagai berikut :

Dalam Miliar Rupiah in billions rupiah

PIHAK TERKAITRelated Parties

JUMLAH Total

2015 2014

Perorangan Individual 36,10 41,27

Korporasi Corporation 4,72 4,84

Jumlah Total 4,082 4,611

Throughout 2014, there is no material transactions and affiliated transactions which were carried out by the Bank that can be classified as the transactions that contained the conflict of interest.

In the business activities, Bank has performed the transactions with the related parties which be done by the terms and conditions that related to Bank Indonesia Regulation No. 7/3/PBI/2005 in the subject of Maximum Credit Limit of Commercial Bank along with the amendments, which is 10% for the related parties to the Bank, 20% for non-related to the Bank and 25% to the group which is not related to the Bank.

The transaction amount with the related parties are as follows :

4.13. REALISASI PENGGUNAAN DANA HASIL PENAWARAN UMUM The Realization of Funds Usage in the result of Public Offering

4.14. INFORMASI TERKAIT BENTURAN KEPENTINGAN DAN TRANSAKSI AFILIASI

Related Information about conflict of Interest and the Affiliated transactions

(BAE), PT Raya Saham Registra Gedung Plaza Sentral, Lt.2 Jl. Jend.Sudirman Kav.47-48, Jakarta 12930 paling lambat tanggal 3 Juni 2015 pada pukul 16.00 WIB. Tanpa pencantuman NPWP, dividen tunai yang dibayarkan kepada Wajib Pajak Dalam Negeri yang berbentuk badan hukum tersebut akan dikenakan PPh sebesar 30%,

e. Bagi Pemegang Saham yang merupakan Wajib Pajak Luar Negeri yang pemotongan pajaknya akan menggunakan tarif berdasarkan persetujuan Penghindaran Pajak Berganda (P3B) wajib memenuhi persyaratan pasal 26 Undang-Undang Pajak Penghasilan No.36 Tahun 2008 serta menyampaikan formulir DGT-1 atau DGT-2 yang telah dilegalisasi Kantor Pelayanan Pajak Perusahaan Masuk Bursa kepada KSEI atau BAE paling lambat pada tanggal 28 Mei 2015 (5 hari bursa sebelum tanggal pembayaran dividen). Tanpa adanya dokumen dimaksud, dividen tunai yang dibayarkan akan dikenakan PPh pasal 26 sebesar 20%,

f. Bagi pemegang saham yang sahamnya dalam penitipan kolektif KSEI, bukti pemotongan pajak dapat diambil di perusahaan efek dan atau bank kustodian dimana pemegang saham membuka rekening efeknya sementara bagi pemegang saham warkat diambil di BAE mulai tanggal 19 Juni 2015.

2015 at 4 p.m. without the including of the TIN, the cash dividends which are payed to the Taxpayers in the country of the legal agency form will be charged to 30% Income Tax,

e. For the shareholders who are Foreign Taxpayers whose tax deduction will be using fares based on Double Taxation Avoidance Agreement must meet the requirements of article 26 of the Income Tax Law No.36 in 2008 and submit the form of DGT-1 or DGT-2 which has been legalized by Taxation Services Office which is listed the exchange to KSEI or Kantor Pelayanan Pajak Perusahaan Masuk Bursa kepada KSEI or Securities Administration Bureau the latest is on May 28th, 2015 (5 trading days prior to the dividend payment date). Without the required documents, the cash dividend payment will be charged to Income Tax article 26 by 20%,

f. For shareholders whose shares are included in collective custody of KSEI, the evidence of tax deductions can be taken in Stocks/ Securities Company or Custudion Bank where the shareholders opened their accounts while for the scrip of the shareholders can be taken in Securities Administration Bureau on June 19th, 2015.







Discussion Analysis

Sepanjang tahun 2015, Bank tidak ada melakukan transaksi terkait investasi, ekspansi, divestasi, penggabungan/peleburan usaha dan restrukturisasi utang/modal.

Throughout 2015, Bank didn’t do any transactions related to the investment, expansion, divestment, merger/ consolidation of business and restructuring of Debt/ Equity.

Terkait perubahan peraturan perundang-undangan yang berdampak pada laporan keuangan, Bank tidak ada melakukan perubahan seperti yang disebut diatas.

Related to the changes of law regulations that impact on the Financial Statements, Bank didn’t make any changes that have been mentioned above.

Pada tahun 2015 Dewan Standar Akuntansi Keuangan Ikatan Akuntansi Indonesia (DSAK-IAI) telah menerbitkan standar baru dan revisi atas beberapa Pernyataan Standar Akuntansi Keuangan (PSAK) dan interpretasi dari Standar Akuntansi Keuangan (ISAK) yang berlaku efektif pada tanggal 1 Januari 2016, dan Bank Mestika telah menerapkan PSAK dan ISAK yang berkaitan dengan kegiatan usahanya antara lain :a. PSAK No. 1 (Revisi 2013), Penyajian Laporan Keuanganb. PSAK No. 4 (Revisi 2013), Laporan Keuangan Tersendiri,c. PSAK No. 15 (Revisi 2013), Investasi Pada Entitas Asosiasi dan

Ventura Bersama,d. PSAK No. 24 (Revisi 2013), Imbalan Kerja,e. PSAK No. 46 (Revisi 2014), Pajak Penghasilan,f. PSAK No. 48 (Revisi 2014), Penurunan Nilai Aset,g. PSAK No. 50 (Revisi 2014), Instrumen Keuangan : Penyajian,h. PSAK No. 55 (Revisi 2014), Instrumen Keuangan : Pengakuan dan

Pengukuran,i. PSAK No. 60 (Revisi 2014), Instrumen Keuangan : Pengungkapan,j. PSAK No. 65 (Revisi 2013), Laporan Keuangan Konsolidasian,k. PSAK No. 66 : Pengaturan Bersama,l. PSAK No. 67 : Pengungkapan Kepentingan dalam Entitas Lain,m. PSAK No. 68, Pengukuran Nilai Wajar,n. ISAK 15 (Revisi 2014) : Batas Aset Imbalan Pasti,o. ISAK 26 (Revisi 2014) : Penilaian Ulang Derivatif Melekat.

In 2015 Financial Accounting Standards Board – Institute of Indonesia Chartered Accountants (DSAK-IAI) has published the new standard and revision on some Statement of Financial Accounting Standards (SFAS) and interpretetion from Financial Accounting Standards (FAS) which be valid effectively on January 1st, 2016, and Bank Mestika has implemented SFAS and FAS related to the business activities, as follows:

a. SFAS No. 1 (Revised 2013), The Presentation of the Financial Statements

b. SFAS No. 4 (Revised 2013), Seperate Financial Statements,c. SFAS No. 15 (Revised 2013), Investments in Associate Entities and

Joint Ventures,d. SFAS No. 24 (Revised 2013), Employee Benefits,e. SFAS No. 46 (Revised 2014), Income Tax,f. SFAS No. 48 (Revised 2014), Assets Impairment,g. SFAS No. 50 (Revised 2014), Financial Instruments : Presentation,h. SFAS No. 55 (Revised 2014), Financial Instruments : Recognition and

Measurement,i. SFAS No. 60 (Revised 2014), Financial Instruments : Disclosure,j. SFAS No. 65 (Revised 2013), Consolidated Financial Statements,k. SFAS No.66 : Joint Regulations,l. SFAS No. 67 : Disclosure of Interests in Other Entities,m. SFAS No. 68, Measurement of Fair Value,n. IFAS 15 (Revised 2014) : Limit on a Defined Benefit Asset,o. IFAS 26 (Revised 2014) : Reassessment of Embedded Derivatives.

4.15. INFORMASI PENTING TERKAIT INVESTASI, EKSPANSI, AKUISISI, DIVESTASI, PENGGABUNGAN/PELEBURAN USAHA DAN RESTRUKTURISASI UTANG/MODAL

Important Information Related to Investment, Expansion, Acquisition, Divestment, Merger/ Consolidation of Business and Restructuring of Debt/ Equity

4.16. PERUBAHAN PERATURAN PERUNDANG-UNDANGAN YANG BERPENGARUH SIGNIFIKAN TERHADAP PERUSAHAAN DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN

Changes in the Regulation of the Laws that Significantly Influence the Company and the Impact on the Financial Statements

4.17. PERUBAHAN KEBIJAKAN AKUNTANSI, ALASAN DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN

The Changes in Accounting Policies, Reasons and Impact on Financial Statements.


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LAPORAN KEUANGAN

Financial Statement

TATA KELOLA BANK

CORPORATE GOVERNANCE

Bank Mestika berkomitmen untuk menjalankan tata kelola perusahaan (GCG) dengan komitmen tinggi, sebagaimana telah diatur dalam Peraturan Bank Indonesia No. 8/4/PBI/2006 dan perubahannya No. 8/14/PBI/2006 serta Surat Edaran 15/15/DPNP tanggal 29 April 2013, perihal “Pelaksanaan Good Corporate Governance bagi Bank Umum”. Pengoptimalan penerapan Good Corporate Governance didasarkan penerapan Prinsip Transparancy, Acountability, Responsibility, Independency dan Fairness. Adapun pelaksanaan penerapan Good Corporate Governance adalah sebagai berikut :

5.1. DEWAN KOMISARIS

a) Tugas dan tanggung jawab Dewan Komisaris Melalui Surat Keputusan Internal Bank No. 17/SK-BMD/DIR/2015

tentang Pedoman dan Tata Tertib Kerja Dewan Komisaris dijelaskan bahwa Dewan Komisaris bertugas dan bertanggung jawab secara kolektif untuk melakukan pengawasan dan memberikan nasihat kepada Direksi serta memastikan bahwa penerapan Good Corporate Governance tercipta pada seluruh tingkatan organisasi.

Berdasarkan Anggaran Dasar Perseroan• DewanKomisarisdalamrangkapengawasandanpemberian

nasihat kepada Direksi, setiap waktu dalam jam kerja kantor Perseroan berhak memasuki bangunan dan halaman atau tempat lain yang dipergunakan atau yang dikuasai oleh Perseroan dan berhak memeriksa semua pembukuan, surat dan alat bukti lainnya, memeriksa dan mencocokkan keadaan uang kas dan lain-lain serta berhak untuk mengetahui segala tindakan yang telah dijalankan oleh Direksi,

• Dalam menjalankan tugas, Dewan Komisaris berhakmemperoleh penjelasan dari Direksi atau setiap anggota Direksi tentang hal yang diperlukan oleh Dewan Komisaris,

• Dewan Komisaris diwajibkan mengurus Perseroan untuksementara, dalam hal seluruh anggota Direksi diberhentikan untuk sementara atau Perseroan tidak memiliki seorangpun anggota Direksi, dalam hal demikian, Dewan Komisaris berhak untuk memberikan kekuasaan sementara kepada seorang atau lebih diantara anggota Dewan Komisaris atas tanggungan Dewan Komisaris,

• Dalam hal hanya ada seorang anggota Dewan Komisaris,maka segala tugas dan wewenang yang diberikan kepada Presiden Komisaris atau anggota Dewan Komisaris dalam Anggaran Dasar ini berlaku pula baginya,

• TindakanDireksiyangmemerlukanpersetujuandariDewanKomisaris:* Mendirikan usaha baru atau turut serta pada perusahaan

lain baik di dalam maupun di luar negri,* Membeli/menjual/mengalihkan hak barang tidak

bergerak (harta tetap) dan perusahaan-perusahaan, menjaminkan/mengagunkan atau memberati harta kekayaan perseroan, mengikat perseroan sebagai penjamin senilai Rp 5,000,000,000,- (lima miliar rupiah) atau lebih dan tidak melebihi dari 50% aset perseroan.

b) Program Pelatihan Dewan Komisaris Dewan Komisaris senantiasa mengikuti program pelatihan secara

berkelanjutan dalam rangka peningkatan pengetahuan tentang perbankan dan perkembangan terkini terkait bidang keuangan/lainnya yang mendukung pelaksanaan tugas dan tanggung jawabnya.

Bank Mestika commited to run Good Corporate Governance (GCG) with a high level of commmitment, as has been set up in Bank Indonesia Regulation No. 8/4/PBI/2006 and its amendments No. 8/14/PBI/2006 as well as the Circular Letter 15/15/DPNP on April 29th, 2013, the subject of “The application of Good Corporate Governance of Commercial Banks”. The optimalization of Good Corporate Governance’s application based on the application of the principles of Transparancy, Acountability, Responsibility, Independency and Fairness. As for the implementations of Good Corporate Governance’s application are as follows :

5.1. BOARD OF COMMISSIONERS

a) Duties and responsibilities of the Board of Commissioners Through Bank’s Internal Decree No. 17/SK-BMD/DIR/2015 about

the guidelines and work regulations of The Board of Commissioners explained that the Board of Commissioners are in charge and responsible collectively to supervise and provide advices to the Board of Directors and also ensure that the application of Good Corporate Governance is created at all levels of the organization.

Based on the Articles of Association• TheBoardofCommissioners in thecontextof supervisionand

providing advices to the Board of Directors, every time in the working hours of the company have the rights to enter the building and the yard or the other place that has been used or controlled by the Company and have the rights to examine all bookkeeping, letters and the other evidences, check and verify the cash money situation and others as well as the rights to know all the actions that have been executed by the Board of Directors,

• Inoperatingtheduties,BoardOfCommissionershavetherightsto obtain an explanation from the Board of Directors or each member of the Board of Directors about the things required by the Board of Commissioners,

• BoardofCommissionersarerequiredtomanagethecompanyfor a while, in the case of all members of the Board of Directors fired for while or the Company does not have any members of the Board of Directors, in such case, the Board of Commissioners have the rights to provide temporary power to one or more among the members of the Board of Commissioners on the liability of the Board of Commissioners,

• Incase,thereisonlyonememberoftheBoardofCommissioners,then all duties and authorities given to the President of the Board of Commissioners or members of the Board of Commissioners in the Articles of Association are also applied to Board of Commissioners,

• The actions of the Board of Directors that need the approvalfrom the Board of Commissioners:* Establishing new business or participating in other

companies either inside or outside the country,* Purchasing/selling/transferring the rights of fixed assets

and companies, ensuring/pledging or burdening the assets of the company, binding the company as an Guarantor of Rp 5,000,000,000,- (five billions rupiah) or more and not exceeding from 50% of company’s assets.

b) The Training Program of Board of Commissioners The Board of Commissioners always follow the ongoing training

program in order to increase the knowledge of the banking and the latest developments related to the financial field/others that support the implementation of the duties and responsibilities.







Discussion Analysis

c) Independensi Dewan Komisaris Komposisi Dewan Komisaris Bank tahun 2015 terdiri dari 4

(empat) orang, yakni 1 (satu) orang Presiden Komisaris, 2 (dua) orang Komisaris Independen* dan 1 (satu) orang Komisaris. Seluruh anggota Dewan Komisaris Bank berdomisili di Indonesia. Masing-masing anggota Dewan Komisaris memiliki integritas, kompetensi dan reputasi yang baik. Semua anggota Dewan Komisaris Bank telah lulus dalam Penilaian Kemampuan dan Kepatutan (Fit and Proper Test) sesuai dengan ketentuan Bank Indonesia tentang Penilaian Kemampuan dan Kepatutan (Fit and Proper Test). Komisaris Independen telah memenuhi kriteria independensi.

(* 1 orang Komisaris Independen telah meninggal dunia tanggal 4 Juli 2015)

5.2. DEWAN DIREKSI

a) Tugas dan tanggung jawab Dewan Direksi Secara umum, tugas dan tanggung jawab Dewan Direksi yakni : Direksi bertanggung jawab penuh atas pelaksanaan

kepengurusan Bank untuk mencapai tujuan yang sesuai dengan Visi dan Misi Bank dengan memperhatikan penerapan prinsip-prinsip Good Corporate Governance dalam setiap kegiatan usaha Bank pada seluruh tingkatan atau jenjang organisasi Bank.

b) Secara spesifik, pembagian tugas dan wewenang seluruh jajaran Direksi yakni :

JABATAN Position

RUANG LINGKUPScope

Presiden Direktur President Director

Tugas Assignment

Mengupayakan pengembangan perusahaan dan menjaga perkembangan usaha bank sesuai dengan visi dan misi bank serta tetap dalam koridor peraturan Bank Indonesia, Otoritas Jasa Keuangan dan Perundang-undangan lainnya yang berlaku di Indonesia

Developing company and business growth accordance with the vision and mission of the bank, and keep it within the Bank Indonesia regulation, Financial Services Authority and other regulations in Indonesia.

Wewenang Authority

Mempunyai wewenang atas seluruh kegiatan operasional perusahaan.

Has the authority of the entire operations of the company.

Wakil Presiden DirekturVice President Director

Tugas Assignment

Mengupayakan pengembangan perusahaan dan menggariskan kebijakan yang terkait penyaluran kredit, posisi likuiditas dan kegiatan devisa yang sesuai dengan peraturan Bank Indonesia, Otoritas Jasa Keuangan dan Perundang-undangan lain yang berlaku terkait dan memantau serta mengawasi pelaksanaan kebijakan tersebut.

Developing the company and make policies related to loan granted, liquidity position and foreign exchange activities in accordance with Bank Indonesia regulations , Financial Services Authority and other regulations related and monitor and supervise the implementation of the policy.

Wewenang Authority

Memiliki wewenang atas segala hal yang terkait dengan kegiatan pemberian kredit, posisi likuiditas, kegiatan devisa dan pengembangan perusahaan.

Has the authority over all matters related to lending activities, liquidity position, foreign exchange and corporate development activities.

c) The Independency of The Board of Commissioners The composition of the Board of Commissioners of the Bank in 2015

consists of 4 (four) people, i.e. 1 (one) President Commissioner, 2 (two) Independent Commissioners* and 1 (one) commissioner. All of the members of the Board of Commissioners of the Bank domicile in Indonesia. Each member of the Board of Commissioners has integrity, competency and good reputation. All members of the Board of Commissioners of the Bank have been passed in the assessment of the ability and Meritocracy (the fit and proper test) according to the terms of Bank Indonesia on the assessment of the ability and Meritocracy (the fit and proper test). Independent Commissioner has qualified the criteria of the independency.

(* 1 of the Independent Commissioner has passed away on July 4th, 2015)

5.2. BOARD OF DIRECTORS

a) Duties and responsibilities of the Board of Directors In general, duties and responsibilities of the Board of Directors are : Directors have a full responsibility for the implementation of the

management of the Bank to reach the goal according to the vision and mission of the Bank by paying attention to the application of the principles of Good Corporate Governance in each business activities of the Bank on all levels or the organization’s stage of the Bank.

b) Specifically, the duties and responsibilities of the entire board of directors are :


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LAPORAN KEUANGAN

Financial Statement

JABATAN Position

RUANG LINGKUPScope

Direktur OperasionalOperational Director

Tugas Assignment

Menetapkan kebijakan yang tekait dengan penghimpunan dana pihak ketiga dan kebijakan operasional perbankan yang sesuai dengan peraturan Bank Indonesia, Otoritas Jasa Keuangan dan Perundang-undangan lain yang terkait dan memantau serta mengawasi pelaksanaan kebijakan tersebut.

Establish policies that related to third-party funds and banking operations policies in accordance with Bank Indonesia Regulations, Financial Services Authority and other relevant law, and monitoring and supervising the implementation of the policies.

Wewenang Authority

Mempunyai wewenang atas kegiatan yang berhubungan dengan kegiatan operasional Bank dan penggunaan Teknologi Informasi.

Has the authority on the related activities of the Bank operations and the usage of Information Technology.

Direktur UmumDirector of General Affairs

Tugas Assignment

Mengupayakan peningkatan kualitas sumber daya manusia dan menetapkan kebijakan yang terkait dengan SDM, Logistik dan general affair.

Improving human resources quality, and establish policies related to human resources, logistics and general affairs.

Wewenang Authority

Memiliki wewenang atas segala hal yang terkait dengan kebijakan Bank atas pengembangan SDM, Logistik dan general affair.

Has authority over all matters related to the Bank’s policy on human resource development, logistics and general affairs.

Direktur KepatuhanCompliance Director

Tugas Assignment

Memastikan bank memenuhi seluruh peraturan Bank Indonesia, Otoritas Jasa Keuangan dan Perundang-undangan lain yang berlaku dalam rangka pelaksanaan prinsip kehati-hatian, dan menjaga serta memantau seluruh kegiatan usaha bank agar tidak terjadi penyimpangan.

Assure the bank meets all the regulations of Bank Indonesia, Financial Services Authority and other applicable laws, in order to implement of the precautionary principle, and maintain , monitoring all the Bank business activities in order to avoid irregularities.

Wewenang Authority

Mempunyai wewenang memberi usul dan saran dalam membuat kebijakan atau peraturan yang sesuai dengan Bank Indonesia, Otoritas Jasa Keuangan dan perundang-undangan lain serta mencegah setiap tindakan manajemen Bank yang menyimpang dari peraturan Bank Indonesia, Otoritas Jasa Keuangan dan Perundang-undangan lain yang berlaku.

Has the authority to give suggestions and advice in making policy or regulation in accordance with Bank Indonesia, Financial Services Authority and other laws, and prevent any deviation activities of the Bank’s management to Bank Indonesia regulation and other applicable laws.

Berdasarkan Anggaran Dasar Perseroan- Direksi bertanggung jawab penuh dalam melaksanakan

tugasnya untuk kepentingan perseroan dalam mencapai maksud dan tujuannya,

- Setiap anggota Direksi wajib dengan itikad baik dan penuh tanggungjawab menjalankan tugasnya dengan mengindahkan peraturan perundang-undangan yang berlaku,

- Direksi berhak mewakili perseroan di dalam dan di luar pengadilan tentang segala hal dalam segala kejadian, mengikat perseroan dengan pihak lain dan pihak lain dengan perseroan, serta menjalankan segala tindakan, baik yang mengenai kepengurusan maupun kepemilikan, akan tetapi dengan pembatasan dan memerlukan persetujuan tertulis dari Dewan Komisaris untuk:• Mendirikanusahabaruatauturutsertapadaperusahaan

lain baik di dalam maupun di luar negeri,• Membeli / menjual / mengalihkan hak barang tidak

bergerak (harta tetap) dan perusahaan-perusahaan, menjaminkan/ mengagunkan atau memberati harta kekayaan perseroan, mengikat perseroan sebagai penjamin nilai Rp5,000,000,000,- (lima miliar rupiah) atau lebih dan tidak melebihi dari 50% asset perseroan.

Based on the Articles of Association- The board of directors have a full responsibility in carrying out

their duties to the interests of the company in achieving the intent and purpose,

- Each member of the Board of Directors require goodwill and have full responsibility of running duties with the regard of the legislation,

- The Board of Directors are entitled to represent the company in and out of the court about every things in all cases, binds the company with the other party and the other party with the company and run all actions, both on the management and ownership, but with the limitations and requires written approval from the Board of Commissioners for:• Establishing the new business or participating in other

company, inside or outside the country,• Purchasing/selling/transferringtherightoffixedassetsand

companies, ensuring/pledging or burdening the assets of the company, binding the company as an Guarantor of Rp 5,000,000,000,- (five billions rupiah) or more and not exceeding from 50% of company’s assets.







Discussion Analysis

- Perbuatan hukum untuk mengalihkan, melepaskan hak atau menjadikan jaminan utang seluruh atau sebagian besar harta kekayaan perseroan dalam satu tahun buku baik dalam satu transaksi atau beberapa transaksi yang berdiri sendiri atau berkaitan satu sama lain harus mendapat persetujuan Rapat Umum Pemegang Saham yang dihadiri atau diwakili para pemegang saham yang memiliki 75% dari jumlah seluruh saham atau hak suara.

c) Program Pelatihan Dewan Direksi Dewan Direksi senantiasa mengikuti program pelatihan secara

berkelanjutan dalam rangka peningkatan pengetahuan tentang perbankan dan perkembangan terkini terkait bidang keuangan/lainnya yang mendukung pelaksanaan tugas dan tanggung jawabnya.

d) Independensi Dewan Direksi Komposisi Dewan Komisaris Bank tahun 2015 terdiri dari 5 (lima)

orang, yakni 1 (satu) orang Presiden Direktur, 1 (satu) orang Wakil Presiden Direktur, 1 (satu) orang Direktur Operasional, 1 (satu) orang Direktur Kepatuhan dan 1 (satu) orang Direktur Umum. Seluruh anggota Dewan Direksi Bank berdomisili di Indonesia. Masing-masing anggota Dewan Direksi memiliki integritas, kompetensi dan reputasi yang baik. Semua anggota Dewan Direksi Bank telah lulus dalam Penilaian Kemampuan dan Kepatutan (Fit and Proper Test) sesuai dengan ketentuan Bank Indonesia maupun Otoritas Jasa Keuangan.

5.3. KEBIJAKAN FREKUENSI RAPAT DEWAN KOMISARIS DAN DIREKSI

Pada tahun 2015, Bank telah menyesuaikan kebijakan frekuensi rapat Dewan Komisaris dan Direksi sesuai dengan Peraturan Otoritas Jasa Keuangan nomor 33/POJK.04/2014.

a) Rapat Dewan Komisaris Melalui Surat Keputusan Internal No.17/SK-BMD/DIR/2015

perihal Pedoman dan Tata Tertib Kerja Dewan Komisaris PT Bank Mestika Dharma Tbk ditetapkan, yakni:i. Rapat Dewan Komisaris wajib diselenggarakan secara

berkala paling kurang 1 (satu) kali dalam 2 (dua) bulan,ii. Rapat Dewan Komisaris wajib dihadiri oleh seluruh anggota

Dewan Komisaris secara fisik paling kurang 2 (dua) kali kehadiran dalam setahun,

iii. Perbedaan pendapat (dissenting opinions) yang terjadi dalam rapat Direksi wajib dicantumkan secara jelas dalam risalah rapat beserta alasan perbedaan pendapat tersebut,

iv. Rapat Dewan Komisaris dapat diadakan setiap waktu atas permintaan seorang atau lebih anggota Dewan Komisaris, seorang atau lebih anggota Direksi, seorang atau lebih pemegang saham yang secara bersama-sama mewakili 1/10 bagian dari seluruh saham perseroan.

- Legal actions of transferring, releasing the rights or making the debt guarantees all or most of the assets of the company in a financial year either in one transaction or some transactions that standing alone or being related to each others must get the approval by the Shareholders General Meeting which attended or represented by the shareholders that have 75% from the total of the shares or voting rights.

c) The Training Program of the Board of Directors The Board of Directors always follow the ongoing training program

in order to increase the knowledge of the banking and the latest developments related to the financial field/others that support the implementation of the duties and responsibilities.

d) The Independency of Board of Directors The composition of the Board of Directors of the Bank in 2015 consists

of 5 (five) people, i.e. 1 (one) President Director, 1 (one) Vice President Director, 1 (one) Operational Director, 1 (one) Director of Compliance, and 1 (one) General Director. The entire member of Board of Directors of the Bank domiciled in Indonesia. Each of Board of Directors member has the integrity, competency and good reputation. All members of the Board of Directors of the Bank have been passed in the assessment of the ability and Meritocracy (the fit and proper test) according to the terms of Bank Indonesia and Financial Services Authority.

5.3. THE POLICY OF THE BOARD OF COMMISSIONER AND DIRECTORS’ MEETING FREQUENCY

In 2015, Bank has adapted the policy of the Board of Commissioners’ and Directors’ Meeting Frequency based on the Regulation of Financial Services Authority No.33/POJK.04/2014.

a) The Board of Commissioners’ Meeting Through the Internal Decree No.17/SK-BMD/DIR/2015 subjected The

Guidance and Work Code of Conduct of the Board of Commissioners in PT Bank Mestika Dharma Tbk specified, as follows:i. The Meeting of Board of Commissioners must be held periodically

at least 1 (one) time in 2 (two) months,ii. The Meeting of Board of Commissioners must be attended by

all Board of Commissioners member physically at least 2 (two) times of attendances in a year,

iii. Dissenting opinions that occur in the directors meeting must be stated clearly during the ongoing meeting along with the reasons for such dissents,

iv. The Meeting of Board of Commissioners can be held at any time upon the request of one or more members of Board of Commissioners, one or more members of Board of Directors, one or more Shareholders collectively represent one tenth of the total shares of the company.


89


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

NOTANGGAL RAPAT

DATE OF THE MEETING

AGENDA RAPATMEETING AGENDA

KEHADIRAN ATTENDANCE

Witarsa Oemar

Indra Halim

KatioBoing

Sudrajat

1 26 Februari 2015February 26th, 2015

a. Pembahasan mengenai kinerja Perseroan tahun 2014,b. Pembahasan budget Perseroan tahun 2015,c. Implementasi Peraturan OJK No. 33/POJK.04/2014 tentang

Direksi & Dewan Komisaris Emiten / Perusahaan Publik,d. Penilaian RBB semester II tahun 2014e. Pembahasan peluncuran produk bancassurance yang baru.f. Hal-hal yang menjadi perhatian (profil risiko, likuiditas,

pendanaan, kepatuhan)a. The discussion about Company’s performance in 2014,b. The discussion of the Company’s budget in 2015,c. The Implementation of FSA Regulation No. 33/POJK.04/2014

about the Directors & Board of Commissioners in Public Issuer / Company,

d. The assessment of The Business Plan of the Bank in 2nd term in 2014

e. The discussion about the launching of new bancassurance product.f. The things that need to be paid attention (risk profile, liquidity,

Funding, compliance)

√ √ √ √

2 22 April 2015April 22nd, 2015

a. Pembahasan rutin mengenai kinerja Perseroan, evaluasi pelaksanaan audit internal, NPL & pelaksanaan GCG,

b. Hal-hal yang perlu diperhatikan (profil risiko, likuiditas, pendanaan, evaluasi fungsi kepatuhan),

c. Pembahasan mengenai program MMDP (Mestika Management Development Program) oleh Akademi Mestika.

a. The routine discussion about company’s performance, evaluating the implementation of internal audit, NPL & the implementation of GCG,

b. The things that need to be paid attention (risk profile, liquidity, funding, the evaluation of compliancy function),

c. The discussion about MMDP (Mestika Management Development Program) by Mestika Academy.

√ √ √ √

3 30 Juni 2015June 30th, 2015



c. Review pedoman dan tata tertib kerja Dewan Komisaris.a. The routine discussion about company’s performance, evaluating

the implementation of internal audit, NPL & the implementation of GCG,


c. Reviewing the guidence and work’s code of conduct Board of Commissioners.

√ √ √ Χ

4 17 Agustus 2015August 17th, 2015



c. Pembagian tugas sementara Dewan Komisaris sehubungan dengan wafatnya anggota Komisaris Independen Bp. Boing Sudrajat,

d. Lain-lain.a. The routine discussion about company’s performance, evaluating


b. The things that need to be paid attention (risk profile, liquidity, funding, the evaluation of compliancy function)

c. Temporary Tasks Division of the Commissioners in the relation with the demise of the Independent Commissioners’ member Bp. Boing Sudrajat,

d. Others.

√ √ √ Χ







Discussion Analysis

NOTANGGAL RAPAT

DATE OF THE MEETING



Witarsa Oemar

Indra Halim

KatioBoing

Sudrajat

5 30 Oktober 2015October 30th, 2015



c. Pembahasan lanjutan Pedoman dan Tata Tertib Kerja Dewan Komisaris,

d. Lain-lain.a. The routine discussion about company’s performance, evaluating



c. Advanced discussion about the guidence and work’s code of conduct Board of Commissioners,

d. Others.

√ √ √ Χ

6 24 November 2015November 24th, 2015



c. Lain-lain.a. The routine discussion about company’s performance, evaluating



c. Others

√ √ √ Χ

7 17 Desember 2015December 17th, 2015



c. Pembahasan mengenai RBB 2016d. Evaluasi kinerja komite dibawah Komisaris,e. Lain-lain.a. The routine discussion about company’s performance, evaluating



c. The discussion about the Business Plan of the Bank in 2016d. The evaluation of Commitee’s performance under Commissioners,e. others.

√ √ √ Χ

b) Rapat Dewan Direksi Ketentuan mengenai Rapat Direksi diatur melalui Surat

Keputusan Internal No.18/SK-BMD/2015 perihal Pedoman dan Tata Tertib Kerja Direksi. Adapun pengaturan tersebut, yakni:• Setiap kebijakandan keputusan strategiswajibdiputuskan

melalui rapat Direksi,• PengambilankeputusanrapatDireksidilakukanberdasarkan

musyawarah mufakat,• SetiaprapatDireksiwajibmembahasmengenaievaluasidan

penyempurnaan implementasi Good Corporate Governance (GCG),

• Dalamhal tidak terjadimusyawarahmufakat sebagaimanadimaksud, pengambilan keputusan dilakukan berdasarkan suara terbanyak,

• HasilrapatDireksiwajibdituangkandalamrisalahrapatdandidokumentasikan secara baik,

• Perbedaanpendapat(dissenting opinions) yang terjadi dalam rapat Direksi wajib dicantumkan secara jelas dalam risalah

b) The Board of Directors’ Meeting The terms of Board of Directors’ Meeting are set through Internal

Decree No.18/SK-BMD/2015 subjected The Guidence and the Work’s Code of Conduct of the Directors. There are regulations, as follows:• Every policies and strategic decisionmust bedecided through

Board of Directors’ meeting,• Decision Making in Board of Directors’ Meeting is made

according to Deliberative Consensus,• EveryDirectors’meetingmustdiscussabouttheevaluationand

the enhancement of the Good Corporate Governance (GCG) implementation,

• IncasethereisnoDeliberativeconsensuscasewhichstated,thedecision making is made according to the major votes,

• TheresultsoftheDirectors’meetingmustbelistedintheongoingmeeting and well-documented,

• Dissenting opinions that occur inDirectors’meetingmust belisted clearly in the ongoing meeting along with the reasons of such dissents,


91


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

rapat beserta alasan perbedaan pendapat tersebut,• RapatDireksidapatdiadakansetiapwaktuataspermintaan

seorang atau lebih anggota Direksi, seorang atau lebih anggota Komisaris, seorang atau lebih pemegang saham yang secara bersama-sama mewakili 1/10 bagian dari seluruh saham perseroan.

NOTANGGAL RAPAT

DATE OF THE MEETING



Achmad S. Kartasasmita

Hendra Halim

AndyYusriHady

HarunAnsari

1 27 Januari 2015January 27th, 2015

• Presentasi kinerja kantor cabang per 31 Desember 2014,• Program Imlek Tabungan KESRA,• Training Executive Development Program,• Penilaian untuk periode tahun 2014• Lain-lain• The Presentation of the Branch Office performance per

December 31st, 2014,• CNY program saving product “KESRA”• Training Executive Development Program,• The assessment of 2014 period• Others

√ √ √ √ √

2 27 Februari 2015February 27th, 2015

• Presentasi kinerja kantor cabang per 31 Januari 2015,• Pembahasan mengenai inovasi produk baru & bisnis• Lain-lain• The Presentation of the Branch Office performance per

January 31st, 2015,• The discussion about the innovation of new product and

business• Others

√ √ √ √ √

3 26 Maret 2015March 26th, 2015

• Presentasi kinerja kantor cabang per 28 Februari 2015,• Pembahasan mengenai bisnis dan operasional Bank.• Persiapan HUT Bank Mestika ke 60 • Lain-lain• The Presentation of the Branch Office performance per

February 28th, 2015,• The discussion about the business and the operational of the

Bank.• The preparation of 60th Bank Mestika’s anniversary• Others

√ √ √ √ √

4 22 April 2015April 22nd, 2015

• Presentasi kinerja kantor cabang per 31 Maret 2015, • Pembentukan Tim Analis Perekonomian, • Lain-lain• The Presentation of the Branch Office performance per

March 31st, 2015, • The Formation of Economic Analysis Team, • Others

√ √ √ √ √

5 26 Mei 2015May 26th, 2015

• Presentasi kinerja kantor cabang per 30 April 2015, • Pelaksanaan Training Managerial Development Program• Pembahasan terkait kebijakan Bank• Lain-lain• The Presentation of the Branch Office performance per April

30th, 2015, • The implementation of Training Managerial Development

Program• The discussion related to the Bank’s policies• Others

√ √ √ √ √

• TheBoardofDirectors’meetingcanbeheldinanytimeupontherequest of one or more Board of Directors, one or more Board of Commissioners, one or more Shareholders collectively represent one tenth of the total of the shares of the company.







Discussion Analysis

NOTANGGAL RAPAT

DATE OF THE MEETING



Achmad S. Kartasasmita

Hendra Halim

AndyYusriHady

HarunAnsari

6 23 Juni 2015June 23rd, 2015

• Presentasi kinerja kantor cabang per 31 Mei 2015,• Rekomendasi Dewan Komisaris kepada Direksi• Lain-lain• The Presentation of the Branch Office performance per May

31st, 2015,• Recommendating the Board of Commissioners to the Board

of Directors• Others

√ √ √ √ √

7 9 Juli 2015July 9th, 2015

• Presentasi kinerja kantor cabang per 30 Juni 2015,• Pembahasan mengenai In House Training “Managerial

Development Program”, • Rencana pembukaan kantor kas Kota Pinang, • Wafatnya Komisaris Independen, Bapak Boing Sudrajat• Lain-lain• The Presentation of the Branch Office performance per June

30th, 2015,• The discussion about In House Training “Managerial

Development Program”, • The plan of opening the cash office in Kota Pinang, • The demise of the Independent Commissioner, Mr Boing

Sudrajat• Others

√ √ √ √ √

8 28 Agustus 2015August 28th, 2015

• Presentasi kinerja kantor cabang per 31 Juli 2015• Perekonomian Dunia, Izin E-Banking,• Rencana Penggantian Logo Bank• Lain-lain• The Presentation of the Branch Office performance per July

31st, 2015• World economy, E-Banking allowance,• The replacement planning of the Bank’s logo• Others

√ √ √ √ √

9 17 September 2015September 17th ,2015

• Presentasi kinerja kantor cabang per 31 Agustus 2015,• Rencana penggantian logo dan ketentuan penggantian

logo baru• Lain-lain• The Presentation of the Branch Office performance per

August 31st, 2015,• The replacement planning of the logo and the terms in

replacing the new logo• Others

√ √ √ √ √

10 30 Oktober 2015October 30th,2015

• Presentasi kinerja kantor cabang per 30 September 2015,• Pembentukan komite review jabatan & organisasi, • Kunjungan ke cabang, review kantor cabang, • Lain-lain• The Presentation of the Branch Office performance per

September 30th, 2015,• The formation of review committee of position &

organization, • The visit to the branches, reviewing branch offices, • Others

√ √ √ √ √

11 17 November 2015November17th,2015

• Presentasi kinerja kantor cabang per 31 Oktober 2015, • Pelaksanaan tugas dan tanggung jawab Direksi• Lain-lain• The Presentation of the Branch Office performance per

October 31st, 2015, • The implementation of Directors’ Duties and responsibilities• Others

√ √ √ √ √


93


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

12 15 Desember 2015December 15th ,2015

• Presentasi kinerja kantor cabang per 30 November 2015,• Penggantian Core Switch, Branchless Banking, dan hal-hal

terkait bisnis• Peresmian Kantor Kas Panam, • Lain-lain• The Presentation of the Branch Office performance per

November 30th, 2015,• The replacement of Core Switch, Branchless Banking,and

things that related to business• The inauguration of Cash Office in Panam, • Others

√ √ √ √ √

c) Rapat Gabungan Dewan Komisaris dan Dewan Direksi Ketentuan yang mengatur mengenai rapat gabungan Dewan

Komisaris dan Dewan Direksi telah diatur didalam Surat Keputusan Internal No.17/SK-BMD/DIR/2015 perihal Pedoman dan Tata Tertib Kerja Dewan Komisaris PT Bank Mestika Dharma. Jumlah rapat yang dimaksud antara lain :

NOTANGGAL RAPAT

DATE OF THE MEETING


DEWAN KOMISARISCOMMISSIONERS

DEWAN DIREKSIDIRECTORS

Witarsa OemarIndra Halim

Katio Boing SudrajatAchmad S.

KartasasmitaHendra Halim Andy

YusriHady

HarunAnsari

1 22 April 2015April 22nd, 2015

Kinerja Bank Tahun 2014 dan 2015, Key Financial Highlight 2015, Pembentukan Unit Pengarsipan, Reorganisasi ITThe Bank’s Performance in 2014 and 2015, Key Financial Highlight 2015, Archiving Unit Formation, IT Reorganization

√ √ √ Χ √ √ √ √ √

2 30 Juni 2015June 30th, 2015

Kinerja Bank Tahun 2015, Surat OJK No.S-118/KR.511/2015 Tanggal 29 April 2015, Surat OJK No.S-119/KR.51/2015 Tanggal 25 Mei 2015, Pedoman dan Tata Tertib Dewan Komisaris dan Direksi, Jaminan Asuransi Kesehatan Karyawan & Tunjangan Pensiun, Penambahan Jaringan Kantor, Partner Strategis, Penambahan KomisarisThe Bank’s performance in 2015, FSA letter No.S-118/KR.511/2015 on April 29th, 2015, Fsa letter No.S-119/KR.51/2015 on May 25th, 2015, The guidence and Work’s code of conduct of Board of Commissioners and Directors, the Manpower’s Health and Retirement Fund Insurance Program The additional of office networkings, Strategic Partner, The additional of the Commissioners

√ √ √ Χ √ √ √ √ √


Kinerja Bank Tahun 2015, Revaluasi Aset Bank Mestika, Rencana Penambahan Jaringan kantor Tahun 2016, Rencana Penutupan Kantor Kas, Penerbitan SK No.016/SK-BMD/DIR/2015 Tanggal 10 November 2015, Fokus Bisnis pada Tahun 2016, Proses Pengajuan Calon Komisaris Independen ke OJKThe Bank’s Performance in 2015, Revaluation of Bank Mestika’s assets, The additional plan of office networkings in 2016, The closing plan of Cash office, the publishing of the Decree No.016/SK-BMD/DIR/2015 on November 10th, 2015, Business Focus in 2016, the submission process of the independent commissioner candidates to FSA

√ √ √ Χ √ √ √ √ √

c) The Joint Meeting of Board of Commissioners and Directors The terms that are set about the joint meeting of Board of

Commissioners and Directors have been conducted in the Internal decree No.17/SK-BMD/DIR/2015 subjected The Guidence and Work’s Code of Conduct of The Board of Commissioners in PT Bank Mestika Dharma. The total of the meetings that are stated :







Discussion Analysis

12 15 Desember 2015December 15th ,2015

• Presentasi kinerja kantor cabang per 30 November 2015,• Penggantian Core Switch, Branchless Banking, dan hal-hal

terkait bisnis• Peresmian Kantor Kas Panam, • Lain-lain• The Presentation of the Branch Office performance per

November 30th, 2015,• The replacement of Core Switch, Branchless Banking,and

things that related to business• The inauguration of Cash Office in Panam, • Others

√ √ √ √ √

c) Rapat Gabungan Dewan Komisaris dan Dewan Direksi Ketentuan yang mengatur mengenai rapat gabungan Dewan

Komisaris dan Dewan Direksi telah diatur didalam Surat Keputusan Internal No.17/SK-BMD/DIR/2015 perihal Pedoman dan Tata Tertib Kerja Dewan Komisaris PT Bank Mestika Dharma. Jumlah rapat yang dimaksud antara lain :

NOTANGGAL RAPAT

DATE OF THE MEETING


DEWAN KOMISARISCOMMISSIONERS

DEWAN DIREKSIDIRECTORS

Witarsa OemarIndra Halim

Katio Boing SudrajatAchmad S.

KartasasmitaHendra Halim Andy

YusriHady

HarunAnsari

1 22 April 2015April 22nd, 2015

Kinerja Bank Tahun 2014 dan 2015, Key Financial Highlight 2015, Pembentukan Unit Pengarsipan, Reorganisasi ITThe Bank’s Performance in 2014 and 2015, Key Financial Highlight 2015, Archiving Unit Formation, IT Reorganization

√ √ √ Χ √ √ √ √ √

2 30 Juni 2015June 30th, 2015

Kinerja Bank Tahun 2015, Surat OJK No.S-118/KR.511/2015 Tanggal 29 April 2015, Surat OJK No.S-119/KR.51/2015 Tanggal 25 Mei 2015, Pedoman dan Tata Tertib Dewan Komisaris dan Direksi, Jaminan Asuransi Kesehatan Karyawan & Tunjangan Pensiun, Penambahan Jaringan Kantor, Partner Strategis, Penambahan KomisarisThe Bank’s performance in 2015, FSA letter No.S-118/KR.511/2015 on April 29th, 2015, Fsa letter No.S-119/KR.51/2015 on May 25th, 2015, The guidence and Work’s code of conduct of Board of Commissioners and Directors, the Manpower’s Health and Retirement Fund Insurance Program The additional of office networkings, Strategic Partner, The additional of the Commissioners

√ √ √ Χ √ √ √ √ √


Kinerja Bank Tahun 2015, Revaluasi Aset Bank Mestika, Rencana Penambahan Jaringan kantor Tahun 2016, Rencana Penutupan Kantor Kas, Penerbitan SK No.016/SK-BMD/DIR/2015 Tanggal 10 November 2015, Fokus Bisnis pada Tahun 2016, Proses Pengajuan Calon Komisaris Independen ke OJKThe Bank’s Performance in 2015, Revaluation of Bank Mestika’s assets, The additional plan of office networkings in 2016, The closing plan of Cash office, the publishing of the Decree No.016/SK-BMD/DIR/2015 on November 10th, 2015, Business Focus in 2016, the submission process of the independent commissioner candidates to FSA

√ √ √ Χ √ √ √ √ √


95


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

5.4. URAIAN KEBIJAKAN REMUNERASI BAGI DEWAN KOMISARIS DAN DIREKSI

Penetapan remunerasi anggota Dewan Komisaris dan Direksi direkomendasikan Komite Remunerasi & Nominasi kepada Dewan Komisaris dan ditetapkan melalui RUPS.

NO.JENIS REMUNERASI DAN FASILITAS LAIN

Type of Remuneration and Other Facilities

JUMLAH DITERIMA DALAM TAHUN 2015Total Received in 2015

DEWAN KOMISARISBoard of Commissioners

ORANG Person

JUTAAN RUPIAHin million rupiah

1 Remunerasi (gaji, bonus, tunjangan rutin, tantiem, dan fasilitas lainnya dalam bentuk non-natural). Remuneration (salary, bonus, periodic allowance and other facilities in non-natural form) 4 3.981

2 Fasilitas lain dalam bentuk natura Other faciltiies in natura form - -

a. Dapat dimiliki; can be owned; - -

b. Tidak dapat dimiliki. can’t be owned; - -

Jumlah Total 4 3.981

NO.JENIS REMUNERASI DAN FASILITAS LAIN

Type of Remuneration and Other Facilities

JUMLAH DITERIMA DALAM TAHUN 2015Total Received in 2015

DEWAN DIREKSIBoard of Directors

ORANG Person

JUTAAN RUPIAHin million rupiah

1 Remunerasi (gaji, bonus, tunjangan rutin, tantiem, dan fasilitas lainnya dalam bentuk non-natural). Remuneration (salary, bonus, periodic allowance and other facilities in non-natural form) 5 11.785

2 Fasilitas lain dalam bentuk natura Other faciltiies in natura form - 275

a. Dapat dimiliki; can be owned; - -

b. Tidak dapat dimiliki. can’t be owned; - -

Jumlah Total 5 12.060

5.5. RAPAT UMUM PEMEGANG SAHAM

a) Keputusan RUPS tahun 2015 Keputusan Rapat Umum Pemegang Saham Luar Biasa dan Rapat

Umum Pemegang Saham Tahunan pada tahun buku 2014 adalah sebagai berikut :

RAPAT UMUM PEMEGANG SAHAM LUAR BIASA :• Menyetujui Perubahan Anggaran Dasar Perseroan yaitu: Pasal

14 ayat 1, ayat 3, ayat 4 butir a, ayat 4 butir b, ayat 4 butir f, ayat 5 butir a, ayat 5 butir b, Pasal 16 ayat 7, ayat 7 paragraf 2, ayat 9 butir e, ayat 9 butir g, Pasal 18 ayat 1 butir a dan b, ayat 12 dan Pasal 19 ayat 1 dan menyetujui usulan pemberian kuasa dan wewenang kepada Direksi untuk melakukan perubahan atas ketentuan anggaran dasar dimaksud, menyatakan keputusan rapat dalam akta notaris termasuk untuk menyusun kembali seluruh ketentuan anggaran dasar dalam suatu akta notaris serta untuk mengurus pemberitahuan perubahan anggaran dasar tersebut ke Menteri Hukum dan Hak Azasi Manusia Republik Indonesia dan melakukan setiap

5.4. THE DESCRIPTION OF THE REMUNERATION POLICY FOR BOARD OF COMMISIONERS AND DIRECTORS

The remuneration’s arrangement of the Board of Commissioner and Director members is recommended by the Remuneration and Nomination committee to the Board of Commissioners and determined by Shareholders’ General Meeting.

5.5. SHAREHOLDERS’ GENERAL MEETING a) Shareholders’ General Meeting Decision in 2015 The Decision of Extraordinary Shareholders’ General Meeting and

Annual Shareholders’ General Meeting in 2014 Financial year, are as follows:

EXTRAORDINARY SHAREHOLDERS’ GENERAL MEETING :• Approving the company’s articles of association amendment i.e.:

Article 14 section 1, section 3, section 4 (a), section 4 (b), section 4 (f ), section 5 (a), section 5 (b), Article 16 section 7, section 7 paragraph 2, section 9 (e), section 9 (g), Article 18 section 1 (a & b), section 12 and Article 19 section 1 and approving the proposal of power and authority conferring to the Directors for the amendment of such articles of association term, which stated that the meeting decision in Notary deed including rearrangement of all articles of association terms in a notary deed as well as the announcement of articles of association amendment arrangement to the Ministry of Justice and Human Rights in Republic Indonesia and conduct every actions that







Discussion Analysis

tindakan yang diperlukan untuk terlaksananya perubahan ketentuan anggaran dasar Perseroan.

• Menegaskan penetapan masa jabatan anggota Dewan Komisaris dan Dewan Direksi Perseroan yang sedang menjabat saat ini, yaitu :

Dewan Komisaris :Presiden Komisaris : Witarsa OemarKomisaris : Indra HalimKomisaris Independen : Katio, Boing Sudrajat

Dewan Direksi :Presiden Direktur : Achmad S KartasasmitaWakil Presiden Direktur : Hendra HalimDirektur Kepatuhan : Andy Direktur Operasional : Harun AnsariDirektur Umum : Yusri Hadi

Sehingga masa jabatan tersebut akan berlaku efektif sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan yang akan diselenggarakan pada tahun 2020 (dua ribu dua puluh) dengan tidak mengurangi hak RUPS untuk memberhentikan mereka sewaktu-waktu dengan memperhatikan peraturan perundang-undangan yang berlaku.

RAPAT UMUM PEMEGANG SAHAM TAHUNAN :• Menerima baik dan menyetujui Laporan Tahunan Direksi

mengenai keadaan dan jalannya perseroan selama tahun buku 2014, serta Laporan Pengawasan Dewan Komisaris untuk tahun buku 2014.

• Menetapkan penggunaan laba perseroan untuk lebih kurang sebesar Rp 50,000,000,000,- (lima puluh miliar rupiah) akan digunakan untuk pembagian dividen kepada Pemegang Saham sebanyak 4,090,090,000 lembar saham, dengan demikian pembagian dividen untuk per lembar saham adalah : Rp 50,000,000,000,- : 4,090,090,000 lembar saham = Rp 12.22,- (dua belas koma dua puluh dua rupiah) per lembar saham, serta memberikan kuasa dan wewenang kepada Direksi untuk mengatur tata cara dan pelaksanaan pembayaran dividen tunai dan sisa laba perseroan akan digunakan untuk keperluan memperkuat ratio modal, rencana pengembangan jaringan kantor, renovasi gedung-gedung yang dianggap perlu, peningkatan perangkat IT dan kebutuhan penambahan tenaga kerja terutama di bidang sales.

• Menunjuk kembali “Akuntan Publik Leonard, Mulia & Richard” yang beralamat di Jl. Hayam Wuruk No. 3W-3V Jakarta 10120, untuk mengaudit buku-buku perseroan untuk tahun buku yang berakhir tanggal 31 Desember 2015 dan memberikan wewenang kepada Direksi perseroan untuk menetapkan honorarium, Akuntan Publik yang kembali ditunjuk tersebut.

• Menetapkan budget honorarium seluruh Anggota Dewan Komisaris sebesar Rp 180,180,000,- (seratus delapan puluh juta seratus delapan puluh ribu rupiah) per bulan, pajak ditanggung oleh perusahaan serta memberikan kuasa dan wewenang kepada Dewan Komisaris perseroan untuk menentukan besarnya Tantiem/Bonus dan menetapkan pembagiannya bagi masing-masing anggota Dewan Komisaris yang berlaku sampai dengan diputuskan lain dalam Rapat Umum Pemegang Saham Tahunan berikutnya ( Pasal 96 ayat 1, 2 dan 3 UU Perseroan No.40 Tahun 2007) dan memberikan wewenang dan kekuasaan kepada Dewan Komisaris untuk dan atas nama rapat menetapkan gaji, tantiem/bonus dan tunjangan lainnya bagi masing-masing anggota Direksi Perseroan sampai dengan diputuskan lain

needed for the materializing amendment of company’s articles of association term.

• Asserting the confirmation of position periods of Board of Commissioner and Director members that are still occupying the positions, are as follows:

Board of Commissioners :President of Commissioner : Witarsa OemarCommissioner : Indra HalimThe Independent Commissioner : Katio, Boing Sudrajat

Board of Directors :President Director : Achmad S KartasasmitaVice President Director : Hendra HalimCompliance Director : Andy Operational Director : Harun AnsariDirector of General Affairs : Yusri Hadi

So that the term of the position will be valid effectively until the closing of Company’s Annual Shareholders’ General Meeting which will be held in 2020 (two thaousand and twenty) without the deduction of Shareholders’ General Meeting’s rights to dismiss them any time by noticing the applied legislations.

THE ANNUAL GENERAL MEETING OF SHAREHOLDERS :• Accepting well and approving the Directors’ Annual Report

about the situation and the ongoing of the company during Financial year of 2014, as well as the Supervisory Report of the Board of Commissioners of the company in 2014.

• Specify the use of the company’s profit for approximately Rp50,000,000,000,- (fifty billions rupiah) will be used for dividend distribution to the shareholders at the amount of 4,090,090,000 shares, so that the dividend distribution per shares is: Rp50,000,000,000,- : 4,090,090,000 shares = Rp12.22,- (twelve point twenty two rupiah) per shares, and conferring the power and authority to the Directors to conduct the procedures and the implementation of the cash dividend payment and the remain of the company’s profit will be used for strenghtening capital ratio, the planning of office network development, the renovation of needed buildings, the improvement of IT device and the requirement of additional employees especially in sales field.

• Repointing “Public Accountant Leonard, Mulia & Richard” which take place at Jl. Hayam Wuruk No. 3W-3V Jakarta 10120, to audit company’s books for Fiscal year which ended on December 31st, 2015 and give the authority to the Company’s Directors to set honorarium, the repointed Public Accountant.

• Set the honorarium budget of all members of Board of Commissioners at Rp180,180,000,- (one hundred eighty million one hundred and eighty thousand rupiah) per months, the tax is covered by the company and give the power and authority to the Board of Commissioners of the company to determine the amount of the Tantiem/ Bonus and determine the distribution for each members of Board of Commissioners which are valid until the next annual general meeting of the shareholders ( Article 96 section 1, 2 and 3 Company’s legislation No.40 In 2007) and give the power and authority to the Board of Commissioners to and for the sake of salary determination meeting, tantiem/bonus and other allowances to each members of Company’s Directors until the other decision been set in the next annual general meeting of shareholders ( Article 96 section 1, 2 and 3 Company’s legislation No.40 In 2007).


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LAPORAN KEUANGAN

Financial Statement

dalam Rapat Umum Pemegang Saham Tahunan berikutnya ( Pasal 96 ayat 1, 2 dan 3 UU Perseroan No.40 tahun 2007).

b) Realisasi keputusan RUPS pada tahun buku Secara keseluruhan Direksi telah melaksanakan tugas dan

tanggung jawabnya sesuai dengan strategi dan kebijakan Bank.

5.6. HUBUNGAN KEUANGAN DAN HUBUNGAN KELUARGA ANGGOTA DEWAN KOMISARIS DAN DIREKSI DENGAN ANGGOTA DEWAN KOMISARIS LAINNYA DAN/ATAU PEMEGANG SAHAM PENGENDALI BANK

HUBUNGAN KEUANGAN DENGANFinancial relations with

HUBUNGAN KELUARGA DENGANFamily relations with

DEWAN KOMISARIS

Board of Commissioners


PEMEGANG SAHAM PENGENDALI

Controlling Shareholders

DEWAN KOMISARIS



PEMEGANG SAHAM PENGENDALI

Controlling Shareholders

DEWAN KOMISARISBoard of Commissioners

Witarsa Oemar × × × × × ×

Indra Halim × × × × √ √

Katio × × × × × ×

DIREKSIBoard of Directors

Achmad S. Kartasasmita × × × × × ×

Hendra Halim × × × √ × √

Yusri Hadi × × × × × ×

Andy × × × × × ×

Harun Ansari x x x x x x

5.7. KOMITE DIBAWAH DEWAN KOMISARIS

5.7.1. KOMITE AUDIT

NO JABATAN Position NAMA Name

1 Ketua Chairman Katio (Komisaris Independen) (Independent Commissioner)

2 Anggota Member Adanan Silaban

3 Anggota Member Armen Lora

Pembentukan, komposisi, kualifikasi serta independensi Komite Audit mengacu pada Peraturan Otoritas Jasa Keuangan nomor 55/POJK.04/2015 tanggal 23 Desember 2015 perihal Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit dan Peraturan Bank Indonesia nomor 8/4/PBI/2006 tanggal 30 Januari 2006 beserta perubahannya nomor 8/14/PBI/2006 tanggal 2006 perihal Penerapan Good Corporate Governance pada Bank Umum.

Komite Audit bertanggung jawab kepada Dewan Komisaris,

b) Realization of Shareholders’ General Meeting decision in the Fiscal year Over all of the Directors has implemented the duties and the

responsibilities based on the Bank Strategy and policy.

5.6. FINANCIAL AND FAMILY RELATIONS OF BOARD OF COMMISSIONER AND DIRECTOR MEMBERS WITH THE OTHER MEMBERS OF BOARD OF COMMISIONER AND DIRECTOR AND/ OR CONTROLLING SHAREHOLDERS OF THE BANK

5.7. COMMITTEE UNDER THE BOARD OF COMMISSIONERS

5.7.1. THE AUDIT COMMITTEE

The formation, composition, qualification and the independency of the audit committee refer to the Financial Services Authority Regulation No. 55/POJK.04/2015 on December 23rd, 2015 Subjected The formation and the Guidelines of implementing Audit Committee performance and the Bank’s regulation No. 8/4/PBI/2006 on January 30th, 2006 along with the amendments No. 8/14/PBI/2006 in 2006 Subjected the application of Good Corporate Governance in General Bank.

The audit committee has the responsibility to the Board of Commissioners,







Discussion Analysis

berfungsi membantu dan memberikan rekomendasi dalam rangka mendukung efektifitas pelaksanaan tugas dan tanggung jawab Dewan Komisaris di bidang Audit.

Dasar penunjukkan sesuai dengan ketentuan Internal Bank (SK. No.17/SK-BMD/2014 tanggal 23 Desember 2014), tentang Komite Audit.

KETUA KOMITE AUDITChairman Of Audit Committee

KATIO

Pendidikan Formal1999 S-2 Magister Manajemen

Pengalaman Kerja 1965-1971 Pemeriksa pada Kantor Akuntan Negara

Departemen Keuangan1971-1983 Kepala Seksi Bidang Agraris pada DJPKN/

BPKP1984-2008 Dosen Tetap Jurusan Akuntansi Fakultas

Ekonomi USU1984-Sekarang Pimpinan Kantor Akuntan Publik Drs.

KATIO & Rekan1995-1999 Anggota Dewan Audit Bank Mestika2000-2013 Komisaris PT Bank Mestika Dharma2013-Sekarang Komisaris PT Bank Mestika Dharma Tbk

Formal Education1999 Master Degree of Management

Career History 1965-1971 As Auditor at State finance department

accountant office1971-1983 DJPKN/BPKP Agrarian section Chief1984-2008 Lecturer at Faculty of Economy, USU Medan1984-present Chairman of Drs. Katio & Partners Public

Accountant Office and Management Consultant

1995-1999 Bank Mestika Audit Board2000-2013 Commissioner of PT Bank Mestika Dharma2013-present Commissioner of PT Bank Mestika Dharma Tbk

ANGGOTA KOMITE AUDIT Member Of Audit Committee

ADANAN SILABAN

Pendidikan Formal2009 S-3 Akuntansi

Pengalaman Kerja 1987-Sekarang Dosen di Universitas Nomensen Sumatra

Utara2007-Sekarang Anggota Komite Audit2007-Sekarang Anggota Komite Pemantau Risiko

Formal Education2009 Doctoral Degree of Accounting

Career History 1987-present Lecturer at Universitas Nomensen Sumatera

Utara2007-present Member of Audit Committee2007-present Member of Risk Oversight Comittee

ANGGOTA KOMITE AUDIT Member Of Audit Committee

ARMEN LORA

Pendidikan Formal 1975 SMA

Pengalaman Kerja 1976-1982 Staff Adm. Unit Rekening Koran PT Bank

Surya Nusantara1982-1989 Staff Adm. Unit Kredit PT Bank Surya

Nusantara1989-1990 Staff Pengawasan Intern PT Bank Surya

Nusantara1990-1992 Pimpinan PT Bank Mestika Dharma Capem

Gatot Medan1992-1994 Asisten Kepala Bagian Audit & System PT

Bank Mestika Dharma1994-1995 Wakil Pimpinan PT Bank Mestika Dharma

Cabang Kisaran1996-1997 Wakil Pimpinan PT Bank Mestika Dharma

Cabang P. Siantar1997-2004 Asisten Kepala Satuan Kerja Audit Intern

PT Bank Mestika Dharma2004-2012 Kepala Satuan Kerja Audit Intern PT Bank

Mestika Dharma2013-Sekarang Anggota Komite Audit PT Bank Mestika

Dharma Tbk

Formal Education1975 High School

Career History 1976-1982 Administration Staff at Current Accounts

Unit in PT Bank Surya Nusantara1982-1989 Administration Staff at Lending Unit in PT

Bank Surya Nusantara1989-1990 Internal Audit Staff in PT Bank Surya

Nusantara1990-1992 Head of PT Bank Mestika Dharma Gatot Sub

Branch Office, Medan1992-1994 Assitant of Head of Audit & System Division

in PT Bank Mestika Dharma1994-1995 Deputy of PT Bank Mestika Dharma Kisaran

Branch Office1996-1997 Deputy of PT Bank Mestika Dharma

Pematang Siantar Branch Office1997-2004 Assistant of Internal Audit Unit in Bank

Mestika2004-2012 Head of Internal Audit Unit in Bank Mestika2013-present Member of Audit Committee in PT Bank

Mestika Dharma Tbk

Menunjuk Surat Keputusan No.017/SK-BMD/2014 yang ditetapkan tanggal 23 Desember 2014, Bapak Reinhard Jamin Situmeang efektif

in the function to help and give the recommendation in order to support the duties and responsibilities implementation effectivity of Board of Commissioners in Audit field.

The basic appointment based on the Internal Regulation of the Bank (Decree. No.17/SK-BMD/2014 on December 23rd, 2014), about Audit Committee.

Indicating the Decree No.017/SK-BMD/2014 which is set on December 23rd, 2014, Mr. Reinhard Jamin Situmeang effectively resigned from Audit


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Financial Statement

tanggal 1 Januari 2015 mengundurkan diri dari anggota Komite Audit dikarenakan faktor usia.

Masa Tugas Komite Audit• AnggotaKomiteAuditdiangkatdandiberhentikanolehDewan

Komisaris,• Masa tugas anggota Komite Audit tidak boleh lebih lama dari

masa jabatan Dewan Komisaris sebagaimana diatur dalam Anggaran Dasar dan dapat dipilih kembali hanya untuk 1 (satu) periode berikutnya.

Pengungkapan Independensi Komite AuditSeluruh anggota Komite Audit Bank merupakan Pihak Independen sehingga tidak memiliki hubungan keuangan, kepengurusan, kepemilikan saham dan/atau hubungan keluarga dengan Dewan Komisaris, Direksi dan/atau Pemegang Saham Pengendali atau hubungan dengan Bank yang dapat mempengaruhi kemampuannya untuk bertindak independen.

Pelaksanaan Kegiatan KomitePada tahun 2015 Komite Audit melakukan pembahasan yang mencakup: Risk Based Audit Profile, Rekomendasi mengenai penunjukan KAP untuk tahun buku 2015, Pembahasan Pedoman dan Manual Audit Berbasis GRC, Temuan SKAI Triwulan I tahun 2015, Monitoring temuan SKAI, Temuan SKAI Triwulan II tahun 2015, GRC Profile Technically, Evaluasi Kesesuaian Hasil Pemeriksaan KAP dengan ketentuan BAPEPAM L/K, Temuan SKAI Triwulan III tahun 2015, Temuan SKAI Triwulan IV tahun 2015, Evaluasi Audit Committee Charter, Perkembangan SKAI tahun 2015, Quality Meeting SKAI dan Branch Auditor, Penunjukan KAP untuk audit TI dan Operasional periode 2016, Evaluasi kinerja Komite Audit tahun 2015, Evaluasi Rencana Audit tahun 2015, Rekomendasi Anggaran Audit serta Training SKAI & BA tahun 2015 dan Pembahasan Hasil Quality Meeting SKAI dan Branch Auditor.

RAPAT Meeting KATIO ADANAN SILABAN ARMEN LORA

Total Kehadiran Total attendance 7 7 7

Keterangan:Untuk kehadiran Bapak Katio secara fisik hanya sebanyak 4 (empat) kali dan 3 (tiga) kali merupakan rapat secara sirkular.

Kebijakan Pelaksanaan Frekuensi Rapat Komite AuditKetentuan mengenai pelaksanaan frekuensi Rapat Komite Audit diatur melalui Surat Keputusan Internal No.017/SK-BMD/2014 perihal Komite Audit. Adapun ketentuan mengenai pelaksanaan rapat Komite Audit sebagai berikut:• RapatKomiteAuditdiselenggarakanpalingkurang1 (satu)kali

dalam 3 (tiga) bulan atau sesuai dengan kebutuhan Bank,• Rapat Komite Audit hanya dapat dilaksanakan apabila dihadiri

oleh paling kurang 51% (lima puluh satu per seratus) dari jumlah anggota termasuk seorang Komisaris Independen,

• Keputusan rapat Komite Audit dilakukan berdasarkanmusyawarah mufakat. Dalam hal tidak terjadi musyawarah mufakat, pengambilan keputusan dilakukan berdasarkan suara terbanyak,

• Hasil rapat Komite Audit dituangkan dalam risalah rapat dandidokumentasikan secara baik,

• Segala keputusan Komite Audit adalah bersifat mengikat bagiseluruh anggota Komite.

Committee members on January 1st, 2015 due to the age factor.

Audit Committee’s Term of Office• The Audit Committeemember is appointed and dismissed by the

Board of Commissioners,• ThePeriodoftheAuditCommittee’sRolemaynotbelongerthanthe

term/ period of Board of Commissioners’ office position as stipulated in the Articles of Associaton and may be reelected only for the next 1 (one) term.

Disclosure of the Audit Committee’s IndependenceAll members of the Bank’s Audit Committee are independent parties so that do not have the financial, mangement, shares ownership and/ or family relationship with the Board of Commissioners, Directors and/ or Controlling Shareholders or relationship with the Bank which could affect the ability to act independently.

Implementation of the Committee’s ActivityIn 2015 Audit Committee made a discussion related to: Risk Based Audit Profile, Recommendation of appointing Public Accountant Firm (PAF) for Fiscal year of 2015, The discussion of the guidelines and Manual Audit dan Manual Audit with the standard of GRC, the founding of Internal Audit Work Unit (IAWU) 1st trimester in 2015, Monitoring Internal Audit Work Unit, IAWU 2nd quarter in 2015, Profile Technically of GRC, evaluating the compability of the survey result of PAF according to Capital Market Supervisory Agency and Financial Institution, IAWU 3rd quarter in 2015, IAWU 4th quarter in 2015, Evaluating Audit Committee Charter, IAWU development in 2015, Quality Meeting of IAWU and Branch Auditor, appointing PAF to audit IT and operational in 2016, evaluating Audit committee’s performance in 2015, evaluating the audit planning in 2015, Audit Budget Recommendation and also Training of Internal Audit Work Unit & BA in 2015 and the discussion result of Quality Meeting of Internal Audit Work Unit and Branch Auditor.

Note:For Mr. Katio’s attendance phisically only 4 (four) times and 3 (three) times are circular meeting.

The Implementation Policy of Audit Committee’s Meeting FrequencyThe arrangement about the implementation of Audit Committee’s Meeting Frequency is set through the Internal Decree No.017/SK-BMD/2014 on the Subject of Audit Committee. Here are the terms about the implementation of Audit Committee’s meeting, as follows:• Themeeting of Audit Committee is held at least 1 (one) timein 3

(three) months or according to the Bank’s requirement,• ThemeetingofAuditCommitteecanonlybeheldifit’sattendedby

more or less 51% (fifty one percent) from the total of the members including one Independent Commissioner,

• The meeting decision of Audit committee is made according todelibeartive consensus. In the case there is no deliberative consensus, the decision making is taken based on the major vote,

• The meeting result of Audit Committee is listed in the ongoingmeeting and is well-documented,

• Every decisions of Audit Committee is in binding obligation for allmembers of the Committee.







Discussion Analysis

5.7.2. KOMITE PEMANTAU RISIKO

NO JABATAN Position NAMA Name

1 Ketua Chairman Katio (Komisaris Independen) (Independent Commissioner)

2 Anggota Member Adanan Silaban

3 Anggota Member Kiki Farida Ferine

KETUA KOMITE PEMANTAU RISIKOChairman Of Risk Monitoring Committee

KATIO





Ekonomi USU1984-Sekarang Pimpinan Kantor Akuntan Publik Drs.







ANGGOTA KOMITE PEMANTAU RISIKOMember Of Risk Monitoring Committee

ADANAN SILABAN

Pendidikan Formal2009 S-3 Akuntansi

Pengalaman Kerja 1987-Sekarang Dosen di Universitas Nomensen Sumatra

Utara2007-Sekarang Anggota Komite Audit2007-Sekarang Anggota Komite Pemantau Risiko

Formal Education2009 Doctoral Degree of Accounting

Career History 1987-present Lecturer in Universitas Nomensen Sumatera

Utara2007-present Member of Audit Committee2007-present Member of Risk Monitoring Committee

ANGGOTA KOMITE PEMANTAU RISIKOMember Of Risk Monitoring Committee

KIKI FARIDA FERINE

Pendidikan Formal 2006 S-2 Ekonomi Manajemen

Pengalaman Kerja 1982-1986 BNI 1946 Jakarta1986-1988 PT Swadharma Bhakti Sedaya Jakarta /

Medan1991-1994 PT Asuransi Jiwa Dharmala Manulife

Medan1996-2001 CV Tifa Prima Lestari Medan2002-sekarang Dosen STIE Harapan Medan2007-sekarang Anggota Komite Pemantau Risiko

Formal Education2006 Master Degree of Economy majoring

ManagementCareer History 1982-1986 BNI 1946 Jakarta1986-1988 PT Swadharma Bhakti Sedaya Jakarta /

Medan1991-1994 PT Asuransi Jiwa Dharmala Manulife Medan1996-2001 CV Tifa Prima Lestari Medan2002-present Lecturer at STIE Harapan Medan2007-present Member of Risk Monitoring Committee

Dasar penunjukkan sesuai dengan ketentuan Internal Bank melalui SK. No.13/SK-BMD/2011 tanggal 08 Agustus 2011 tentang Pedoman dan Tata Tertib Kerja Komite Pemantau Risiko dan SK No. 011/SK-BMD/DIR/2015 tentang Pembagian Tugas Sementara Dewan Komisaris sehubungan dengan Wafatnya Komisaris Independen.

Tugas dan Tanggung jawab Komite Pemantau Risiko• Membantu Dewan Komisaris dalam proses pemberian

persetujuan kebijakan Manajemen Risiko,• Membantu Dewan Komisaris dalam hal evaluasi tentang

kesesuaian kebijakan Manajemen Risiko dengan pelaksanaan kebijakan tersebut,

• Membantu Dewan Komisaris memantau dan mengevaluasi

5.7.2. RISK MONITORING COMMITTEE

Basic appointment based on the Internal provision of the Bank through the Decree No.13/SK-BMD/2011 on August 8th, 2011 about the Guidelines and Rules of the Risk Monitoring Committee and Decree No. 011/SK-BMD/DIR/2015 about Spliting Temporary Tasks on Board of Commissioners in accordance with the dismise of Independent Commissioner.

Duties and Responsibilities of Risk Monitoring Committee• AssistingBoardofCommissioners in theprocess of approvingRisk

Management policy,• Assisting Board of Commissioners about the evaluation of Risk

Management policy’s conformity with the policy implementation,• Assisting Board of Commissioners to monitor and evaluate

the implementation of Risk Management Committee and Risk


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Financial Statement

pelaksanaan tugas Komite Manajemen Risiko dan Satuan Kerja Manajemen Risiko,

• MembantuDewanKomisarismengevaluasipermohonanDireksiyang berkaitan dengan transaksi yang memerlukan persetujuan Dewan Komisaris,

• Membantu Dewan Komisaris menyusun laporan-laporan yangdibutuhkan.

Pelaksanaan Kegiatan KomiteSepanjang tahun 2015, pembahasan dalam Komite Pemantau Risiko antara lain: Evaluasi Profil Risiko, Tingkat Kesehatan Bank dan ICAAP (Internal Capital Adequacy Assessment Process), Perkembangan Rasio CAR, Perkembangan NPL dan Debitur Inti, Perkembangan Harga Komoditas, Stress Testing, Evaluasi Pelaksanaan Tugas Satuan Kerja dan Komite Manajemen Risiko serta Evaluasi Kesesuaian Kebijakan Manajemen Risiko.

RAPAT Meeting BOING SUDRAJAT KATIO ADANAN SILABAN KIKI FARIDA FERINE

Total Kehadiran Total attendance 1 4 6 6

Pengungkapan Independensi Komite Pemantau RisikoKomite Pemantau Risiko bertugas dan bertanggungjawab untuk memberikan pendapat profesional dan independen kepada Dewan Komisaris terhadap laporan atau hal-hal yang disampaikan oleh Direksi kepada Dewan Komisaris dan melaksanakan tugas-tugas lain yang berkaitan dengan tugas Komisaris.

Seluruh anggota Komite Pemantau Risiko adalah independen sehingga tidak memiliki hubungan keuangan, kepengurusan, kepemilikan saham dan/atau hubungan keluarga dengan Dewan Komisaris, Direksi dan/atau Pemegang Saham Pengendali atau hubungan dengan Bank yang dapat mempengaruhi kemampuannya untuk bertindak independen. Komposisi, kualifikasi dan independensi Komite Pemantau Risiko telah sesuai dengan Peraturan Bank Indonesia, Otoritas Jasa Keuangan maupun Peraturan Bapepam-LK.

Kebijakan Pelaksanaan Frekuensi Rapat Komite Pemantau RisikoKetentuan mengenai pelaksanaan frekuensi Rapat Komite Pemantau Risiko diatur melalui Surat Keputusan Internal No.13/SK-BMD/2011 perihal Pedoman dan Tata Tertib Kerja Komite Pemantau Risiko. Adapun ketentuan mengenai pelaksanaan rapat Komite Pemantau Risiko sebagai berikut:• RapatKomitePemantauRisikodiselenggarakanminimal2(dua)

kali dalam setahun atau sesuai dengan kebutuhan Bank,• RapatKomitePemantauRisikohanyadapatdilaksanakanapabila

dihadiri oleh paling kurang 51% (lima puluh satu per seratus) dari jumlah anggota termasuk seorang Komisaris Independen,

• KeputusanrapatKomitePemantauRisikodilakukanberdasarkanmusyawarah mufakat. Dalam hal tidak terjadi musyawarah mufakat, pengambilan keputusan dilakukan berdasarkan suara terbanyak,

• Hasil rapat Komite Pemantau Risiko dituangkan dalam risalahrapat dan di dokumentasikan secara baik,

• Segala keputusan Komite Pemantau Risiko adalah bersifatmengikat bagi seluruh anggota Komite.

5.7.3. KOMITE REMUNERASI DAN NOMINASI

Susunan kepengurusan Komite Remunerasi dan Nominasi paling kurang terdiri dari seorang Komisaris Independen, seorang Komisaris dan seorang pejabat eksekutif. Oleh karena itu, susunan kepengurusan Komite Remunerasi dan Nominasi Bank adalah sebagai berikut :

Management Unit performance,• Assisting Board of Commissioners in evaluating the request of

Board of Directors related to the transactions that require Board of Commissioners’ approval,

• AssistingBoardofCommissionersinarrangingtherequiredreports.

The implementation of Committee’s ActivityThroughout 2015, The discussion of Risk Monitoring Committee i.e.: Evaluating Risk Profile, the Bank’s Health Level and ICAAP (Internal Capital Adequacy Assessment Process), The development of CAR ratio, The development of NPL and Core Debtor, The development of Comodity Price, Stress Testing, Evaluating the Unit Performance Implementation and Risk Management Committee as well as Evaluating the Conformity of Risk Management Policy.

Disclosure of Risk Monitoring Committee’s IndependenceRisk Monitoring Committee is in charge and responsible of giving the professional and independent opinions to the Board of Commissioners about the reports and submitted cases by Board of Directors to Board of Commissioners and implement other duties which are related to the Commissioners’ Duties.

All members od Risk Monitoring Committee are independent so there is no financial, management, shares ownership and/ or family relationship with the Board of Commissioners, Directors and/ or Controlling Shareholders or relation with the Bank which can affect the ability to act independently. The Composition, qualification and independency of Risk Monitoring Committee have been in accordance with the Regulation of Bank Indonesia, Financial Services Authority, and also the Regulation of Capital Market Supervisory Agency and Financial Institution.

The Implementation Policy of Risk Monitoring Committee’s Meeting FrequencyThe provisions regarding the implementation of Risk Monitoring Committee’s Meeting Frequency are regulated through Internal Decree No.13/SK-BMD/2011 Subjecting The Guidelines and Performance’s Rules of Risk Monitoring Committee. There are the provisions/ terms related to the implementation of Risk Monitoring Committee’s Meeting, as follows:• ThemeetingofRiskMonitoringCommittee isheldat least2 (two)

times in a year or based on the Bank’s requirement,• Themeeting of RiskMonitoringCommittee can only be held if it’s

attended by more or less 51% (fifty one percent) from the total of the members including an Independent Commissioner,

• TheMeetingDecision of RiskMonitoring Committee is conductedbased on the deliberative consensus. In the case there is no deliberative consensus, the decision making will be made based on the major vote,

• The meeting result of Risk Monitoring Committee is listed in theongoing meeting and is well-documented,

• EverydecisionsofRiskMonitoringCommitteeisinbindingobligationfor all members of the committee.

5.7.3. NOMINATION AND REMUNERATION COMMITTEE

Organizational Chart of Nomination and Remuneration Committee at least consist of an Independent Commissioner, a Commissioner and an Executive Officer. So that, the organizational Chart of Nomination and Remuneration Committee of the Bank are as follow:







Discussion Analysis

KETUA KOMITE REMUNERASI & NOMINASIChairman of Remuneration & Nomination Committee

KATIO





Ekonomi USU1984-Sekarang Pimpinan Kantor Akuntan Publik DRS.







ANGGOTA KOMITE REMUNERASI & NOMINASIMember of Remuneration & Nomination Committee

INDRA HALIM

Pendidikan Formal1978 S-1 Teknik Sipil

Pengalaman Kerja 1978 - 2013 Komisaris PT Bank Mestika Dharma1982 - 1984 Direktur PT Adipoetra1986 - 1994 Direktur PT Carya Pharmin Pulau Siberut1997 - Sekarang Direktur Utama PT Mestika Benua Mas2013 - Sekarang Komisaris PT Bank Mestika Dharma Tbk

Formal Education1978 Bachelor Degree of Civil Engineering

Career History 1978 - 2013 Commissioner of PT Bank Mestika Dharma1982 - 1984 Director of PT Adipoetra1986 - 1994 Director of PT Carya Pharmin Pulau Siberut1997 - present President Director of PT Mestika Benua Mas2013 - present Commissioner of PT Bank Mestika Dharma Tbk

ANGGOTA KOMITE REMUNERASI & NOMINASIMember of Remuneration & Nomination Committee

RITA ANA

Pendidikan Formal2003 S-1 Ekonomi Manajemen

Pengalaman Kerja 1992-2000 Sekretaris Direksi Bank Mestika2000-2013 Kepala Bagian Human Resource and

General Affair 2013-Sekarang Kepala Divisi Human Capital

Formal Education2003 Bachelor Degree of Economy majoring

ManagementCareer History 1992-2000 Board of Directors Secretary in Bank Mestika2000-2013 Head of Human Resource and General Affair

Division 2013-present Head of Human Capital Division

Dasar penunjukkan sesuai dengan ketentuan Internal Bank (SK. No.12/SK-BMD/2009 tanggal 6 Oktober 2009), tentang Pedoman dan Tata Tertib Kerja Komite Remunerasi & Nominasi.

Masa Tugas Komite Remunerasi dan Nominasi• Anggota Komite Remunerasi dan Nominasi diangkat dan

diberhentikan oleh Dewan Komisaris,• Masa tugas anggota Komite Remunerasi dan Nominasi

tidak boleh lebih lama dari masa jabatan Dewan Komisaris sebagaimana diatur dalam Anggaran Dasar tahun 2013.

Tugas dan Tanggung Jawab Komite Remunerasi dan NominasiTugas dan Tanggung Jawab Komite Remunerasi dan Nominasi sebagai berikut:

a. Terkait dengan Kebijakan Remunerasi, yakni:• Membantu Dewan Komisaris dalam melakukan evaluasi

terhadap kebijakan remunerasi,• Membantu Dewan Komisaris memberikan rekomendasi

mengenai:- Kebijakan Remunerasi bagi Dewan Komisaris dan Direksi

untuk disampaikan pada Rapat Umum Pemegang Saham,- Kebijakan Remunerasi bagi Pejabat Eksekutif dan

pegawai secara keseluruhan untuk disampaikan kepada Direksi.

The Basic appointment based on the Internal provisions of the Bank (Decree No.12/SK-BMD/2009 on October 6th, 2009), about the Guidelines and Rule’s Performance of Nomination and Remuneration Committee.

Nomination and Remuneration Committee’s Term of Office• NominationandRemunerationCommitteemembersareappointed

and dismissed by the Board of Commissioners,• TheperiodoftheNominationandRemunerationCommittee’sRole

may not be longer than the term/ period of Board of Commissioners’ office position as stipulated in the Articles of Associaton in 2013.

Duties and Responsibilities of Nomination and Remuneration CommitteeDuties and responsibilities of Nomination and Remuneration Committee are as follows:

a. Related to the Remuneration policy, i.e.:• Assisting Board of Commissioners in evaluating remuneration

policy,• Assisting Board of Commissioners in giving recommendation

about:- Remuneration policy for Board of Commissioners and

Directors to be submitted to the General Meeting of the Shareholders,

- Remuneration policy for all Executive Officers and employees to be submitted to the Board of Directors.


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LAPORAN KEUANGAN

Financial Statement

b. Terkait dengan Kebijakan Nominasi, yakni:• Membantu Dewan Komisaris dalam menyusun dan

memberikan rekomendasi mengenai sistem serta prosedur pemilihan dan/atau penggantian anggota Dewan Komisaris dan Direksi untuk disampaikan pada Rapat Umum Pemegang Saham,

• MembantuDewanKomisarisdalammemberikanrekomendasimengenai calon anggota Dewan Komisaris dan/atau Direksi untuk disampaikan pada Rapat Umum Pemegang Saham,

• MembantuDewanKomisarisdalammemberikanrekomendasimengenai Pihak Independen yang akan menjadi anggota komite-komite lainnya,

• KomiteRemunerasidanNominasiwajibmemastikanbahwakebijakan remunerasi paling kurang sesuai dengan:- Kinerja keuangan dan pemenuhan cadangan

sebagaimana diatur dalam peraturan perundang-undangan yang berlaku,

- Prestasi kerja individual,- Kewajaran dengan peer group,- Pertimbangan sasaran dan strategi jangka panjang Bank.

Pelaksanaan Kegiatan Komite Remunerasi dan NominasiSepanjang tahun 2015, pembahasan dalam Komite Remunerasi dan Nominasi antara lain Rekomendasi Komisaris & Direksi, Pembagian THR, Usulan Fasilitas Asuransi Kesehatan Karyawan & Tunjangan Pensiun, Rekomendasi Calon Komisaris Independen Bp. Gardjito Heru, Usulan Penambahan Jumlah Hari Cuti, Usulan Penyesuaian Gaji terhadap UMR Daerah, dan Usulan Pembagian Bonus di Bulan Maret 2016.

RAPAT Meeting KATIO INDRA HALIM RITA ANA

Total Kehadiran total attendance 4 4 4

Pengungkapan Independensi Komite Remunerasi dan NominasiKomite Remunerasi dan Nominasi bertugas dan bertanggung jawab untuk memberikan pendapat profesional dan independen kepada Dewan Komisaris terhadap laporan atau hal-hal yang disampaikan oleh Direksi kepada Dewan Komisaris dan melaksanakan tugas-tugas lain yang berkaitan dengan tugas Komisaris.

Kebijakan Pelaksanaan Frekuensi Rapat Komite Remunerasi & NominasiKetentuan mengenai pelaksanaan frekwensi Rapat Komite Remunerasi & Nominasi diatur melalui Surat Keputusan Internal No.12/SK-BMD/2009 perihal Pedoman dan Tata Tertib Kerja Komite Remunerasi & Nominasi. Adapun ketentuan mengenai pelaksanaan rapat Komite Remunerasi & Nominasi sebagai berikut:a. Rapat Komite Remunerasi & Nominasi diselenggarakan minimal 2

(dua) kali dalam setahun atau sesuai dengan kebutuhan Bank,b. Rapat Komite Remunerasi & Nominasi hanya dapat dilaksanakan

apabila dihadiri oleh paling kurang 51% (lima puluh satu perseratus) dari jumlah anggota termasuk seorang Komisaris Independen dan Pejabat Eksekutif yang membawahi sumber daya manusia atau perwakilan pegawai,

c. Keputusan Rapat Komite Remunerasi & Nominasi dilakukan berdasarkan musyawarah mufakat. Dalam hal tidak terjadi musyawarah mufakat, pengambilan keputusan dilakukan dengan suara terbanyak,

d. Segala keputusan Komite Remunerasi & Nominasi adalah bersifat mengikat bagi seluruh anggota Komite.

b. Related to the Nomination Policy, i.e.:• AssistingBoardofCommissioners inarrangingandgiving the

recommendation of system and election and/ or replacement procedures of Board of Commissioner and Director members to be submitted to the General Meeting of Shareholders,

• Assisting Board of Commissioners in giving recommendationabout the candidate members of Board of Commissioners and/ or Directors to be submitted to the General Meeting of Shareholders,

• Assisting Board of Commissioners in giving recommendationabout Independent Parties that will be the other committee members,

• Nomination and Remuneration Committee must ensure thatremuneration policy at least in accordance with:- Financial performance and fullfilment of the supply as

stipulated in the legislation rules,- Individual Work Achievement,- Fairness with the peer group,- Consideration of long term goals and strategies of the Bank.

The Implementation of Nomination and Remuneration Committee’s ActivityThroughout 2015, the discussions in Nomination and Remuneration Committee are The recommendation of Board of Commissioners and Directors, The distribution of Festive Allowance, The proposal of Employee Health Insurance and Retirement Allowance Facilities, The Independent Commissioner candidate recommendation, Mr. Gardjito Heru, The additional proposal of the amount of Leave days, The proposal of Compatible Salary to Regional Minimum Salary, and the proposal of Bonus Distribution in March 2016.

Disclosure of the Nomination and Remuneration Committee’s IndependenceNomination and Remuneration Committee is in charge and responsible of giving the professional and independent opinions to the Board of Commissioners on the reports or submitted cases by the Directors to the Board of Commissioners and implement other duties which are related to the Commissioners’ duties.

The Implementation Policy of Nomination and Remuneration Committee’s Meeting FrequencyThe provisions about the implementing of Nomination and Remuneration Committee’s Meeting Frequency are regulated through the Internal Decree No.12/SK-BMD/2009 Subjecting The Guidelines and Performance’s Rules of Nomination and Remuneration Committee. There are provisions/ terms about the implementation of Nomination and Remuneration Committee’s Meeting, as follows:a. The Meeting of Nomination and Remuneration Committee is held at

least 2 (two) times in a year or based on the Bank’s Requirement,b. The meeting of Nomination and Remuneration Committee can only

be held if it’s attended by more or less 51% (fifty one percent) from the total of the members including an Independent Commissioner and Executive Officer which are in charge of human resources or employee representative,

c. The decision of the meeting of Nomination and Remuneration Committee is conducted based on the deliberative consensus. In the case, there is no deliberative consensus, the decision making is made according to the major vote,

d. Every decisions of Nomination and Remuneration Committee is in the binding obligation for all members of the committee.







Discussion Analysis

IRWANSYAH LUBISSekretaris Perusahaan Corporate Secretary

Warga Negara Indonesia, 57 tahun, memperoleh gelar Sarjana Hukum pada tahun 1986. Mengawali karir sebagai asisten pengacara/pengacara (1981-1986), menjabat sebagai Pimpinan cabang PT Bank Lippo Tbk di Medan dan Aceh (1986-2010), lalu menjadi pimpinan Bank CIMB Niaga di Medan (2010-2012) hingga pada tahun 2013 hingga sekarang menjabat sebagai Corporate Secretary di PT Bank Mestika Dharma Tbk.

Ditunjuk sebagai Corporate Secretary dengan ketentuan Internal Bank (SK No. 007/SK-BMD/DIR/2013 tanggal 16 Agustus 2013) tentang penggantian Corporate Secretary.

Indonesian citizens, 57 years old, obtained his law degree in 1986. He began his career as an assistant attorney / lawyer (1981-1986), served as the Branch Head of PT Bank Lippo Tbk in Medan and Aceh (1986-2010), then became the leader of Bank CIMB Niaga in Medan (2010-2012) until 2013 till now he served as Corporate Secretary of PT Bank Mestika Dharma Tbk.

Appointed as Corporate Secretary with the Internal Decree of the Bank (Decree No. 007/SK-BMD/DIR/2013 on August 16th, 2013) about the replacement of Corporate Secretary.

5.8. SEKRETARIS PERUSAHAAN Corporate Secretary


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LAPORAN KEUANGAN

Financial Statement

Masa tugas Corporate SecretaryMasa tugas Corporate Secretary tidak boleh lebih lama dari masa jabatan Direksi sebagaimana diatur dalam Anggaran Dasar dimulai dari tahun 2013.

Program pelatihan dalam rangka mengembangkan kompetensi corporate secretary :1. Executive Development Program Markplus Institute : Strategic

Thinking, Achievement Orientation, Achievement Orientation, Responsibility as a Leader dan Final Report and Presentation yang dilakukan bertahap di bulan Januari sampai dengan Mei 2015,

2. Participation on Motivational Session Merry Riana “Mimpi Sejuta Dollar” Generali Sales Kick Off 2015 di bulan Maret 2015,

3. Mengikuti workshop update peraturan terbaru mengenai pasar modal yang diadakan oleh ICSA (Indonesia Corporate Secretary Asociation) di bulan April 2015, dengan tema “The Socialization of Financial Service Authority Regulation”

4. Mengikuti sosialisasi regulasi terkait perbankan dan pasar modal dari regulator, baik itu Bank Indonesia, Otoritas Jasa Keuangan, Bursa Efek Indonesia, dll sepanjang tahun 2015, salah satunya dengan tema ‘Sosialisasi dan Diskusi Perizinan Bank Umum”

5. Training tata kelola persuratan dan kearsipan Perbankan di bulan Oktober 2015.

Tugas dan Tanggung Jawab Corporate Secretary1. Mengikuti perkembangan Pasar Modal khususnya peraturan-

peraturan yang berlaku di bidang Pasar Modal,2. Memberikan pelayanan kepada masyarakat pemodal atas setiap

informasi yang dibutuhkan pemodal yang berkaitan dengan kondisi Emiten atau Perusahaan Publik,

3. Memberikan masukan kepada Direksi Emiten atau Perusahaan Publik untuk memenuhi ketentuan Undang-Undang No. 8 tahun 1995 tentang Pasar Modal dan Peraturan Pelaksanaannya,

4. Sebagai penghubung atau Contact Person antara Emiten atau Perusahaan Publik dengan Bapepam LK sekarang Otoritas Jasa Keuangan, Bursa Efek Indonesia dan masyarakat,

5. Fungsi Sekretaris Perusahaan dapat dirangkap oleh Direktur Emiten atau Perusahaan Publik,

6. Menyiapkan daftar khusus tentang Direksi dan Komisaris serta keluarga Emiten dan afiliasinya tentang kepemilikan saham, hubungan bisnis dan peranannya,

7. Menghadiri rapat Direksi dan membuat minute rapat,8. Membantu Direksi dalam penyelenggaraan RUPS,9. Jika posisi Sekretaris Perusahaan kosong, maka dalam waktu 2

(dua) hari harus menunjuk pengganti dan dalam 2 (dua) bulan Emiten wajib menunjuk Sekretaris Perusahaan secara permanen.

Program dan Realisasi Kerja Corporate SecretarySepanjang tahun 2015, realisasi tugas dan tanggung jawab Corporate Secretary antara lain:• MerencanakandanmelakukanRUPS PT BankMestikaDharma,

Tbk dan Publik Ekspose tanggal 21 Mei 2015,• Terjaganya komunikasi yang baik antara perseroan dengan

pemegang saham dan pihak regulator antara lain: Otoritas Jasa Keuangan, Bank Indonesia, Bursa Efek Indonesia, dan Kustodian Sentral Efek Indonesia,

• Tersedianya informasimengenai perseroan yangdapat diaksespublik melalui website perseroan dan release yang diberikan ke media cetak dan elektronik secara nasional ataupun lokal,

• Menyampaikan dan meng-update peraturan-peraturan dan perubahannya kepada Direksi dan Komisaris terkait dengan kepentingan perseroan,

• Mengikuti rapat-rapatDireksi dan rapatDireksi denganDewan

Corporate Secretary’s Term of OfficeThe Corporate Secretary’s term of office may not be longer than the period of Directors’ office position as stipulated in the articles of Association started from 2013.

Training Program in the frame of developing the competency of corporate secretary:1. Executive Development Program Markplus Institute : Strategic

Thinking, Achievement Orientation, Achievement Orientation, Responsibility as a Leader and Final Report and Presentation that are implemented step by step in January till May 2015,

2. Participation on Motivational Session Merry Riana “A Million Dollars Dream” Generali Sales Kick Off 2015 in March 2015,

3. Following the workshop update of new regulations about capital market which is held by ICSA (Indonesia Corporate Secretary Asociation) in April 2015, with “The Socialization of Financial Service Authority Regulation” theme

4. Following the socializing of the regulation related to the banking and capital market from the regulator, both from Bank Indonesia, Financial Services Authority, Indonesia Stock Exchange, and others throuhout 2015, such as “Socialization and Discussion of Allowance of General Bank”

5. Training of the Mailing and Archieving Governance of the banking in October 2015.

Duties and Responsibilities of Corporate Secretary1. Following the development of Capital Market especially the rules that

are valid in the Capital Market field,2. Providing services to the community of investors on every informations

that are needed by the related investors with the Issuers’ or Public Company’s Condition,

3. Giving suggestions to the Board of Directors of Public Company to comply the provisions of Laws No.8 in 1995 about Capital Market and the Implementation Rules,

4. As Contact Person between Issuers or Public Company with the Capital Market Supervisory Agency and Financial Institution currently the Financial Services Authority, Indonesia Stock Exchange and the community,

5. The function of Corporate Secretary can be held by the Director of the Issuer or Public Company,

6. Setting up a special list of Directors and Commissioners as well as the families of the Issuer and its Affiliates on shares ownership, business relations and the roles,

7. Attending the meeting of the Board of Directors and make minute meeting,

8. Assisting the Board of Directors in the organization of the GMS,9. If the position of Corporate Secretary is vacant, then within 2 (two)

days must appoint the substitute and within 2 (two) months the Issuers must appoint the Corporate Secretary permanently.

The Program and Work Realization of Corporate SecretaryThroughout 2015, The realization of duties and responsibilities of Corporate Secretary i.e.:• PlanandConductGMSofPTBankMestikaDharma,TbkandPublic

Exposure on May 21st, 2015,• Maintaining good communication between the corporate and the

shareholders and regulator parties, i.e.: Financial Services Authority, Bank Indonesia, Indonesia Stock Exchange, and KSEI,

• The provision of the informationwhich regarding to the corporatewhich is accessed by the public through the website of the corporate and release which granted to the National and local media and electronic,

• ReportingandupdatingtheregulationsandtheamendmentstotheDirectors and Commissioners related to the interests of the corporate,

• Joining themeetings of the Board ofDirectors and themeeting ofBoard of Directors with the Board of Commissioners,







Discussion Analysis

Komisaris,• Mengkoordinir dan memastikan pelaporan ke Otoritas Jasa

Keuangan serta Bursa Efek Indonesia tepat waktu,• Memastikan perencanaan dan pelaksanaan Corporate Social

Responsibility (CSR) terencana dengan baik dan tersalurkan sesuai dengan perencanaan,

• Memastikan pelaksanaan Literasi Keuangan yang merupakanwajib untuk dilaksanakan oleh perbankan sesuai dengan Surat Edaran OJK No. 1/SEOJK.07/2014.

5.9. PELAKSANAAN AUDIT INTERNAL

Pada tahun 2015 SKAI telah merealisasikan 51 (lima puluh satu) program pemeriksaan yang mencakup pemeriksaan Kantor Cabang, Kantor Cabang Pembantu, Kantor Kas dan Manajemen Proses Bisnis. Selain itu, SKAI juga melakukan 718 (tujuh ratus delapan belas) kali audit khasanah yang mencakup pemeriksaan secara reguler dan surprise audit. SKAI melakukan sosialisasi Good Practice Guide (GPG) yang merupakan bagian dari implementasi Good Corporate Governance (GCG) dan Anti Fraud Awareness secara berkala. SKAI akan terus melakukan sosialisasi secara berkala terhadap karyawan baru dan Kantor Cabang yang belum mendapatkan sosialisasi sebelumnya.

Pada tahun 2015 SKAI terus berkomitmen dalam melakukan pengembangan baik dari segi kompetensi maupun pelaksanaan kerja. Adapun pengembangan yang dilakukan selama tahun 2015, yakni:• PengembanganAktifitasdanfungsional:

– Perubahan nama Internal Control menjadi Branch Auditor.– Pelaksanaan pemeriksaan dengan metode GRC (Governance,

Risk & Compliance)– Penerapan Digital Documentation.– Penyusunan Watch List.– Penyusunan Prize For Auditee.– Pelaksanaan Round Table dalam melaksanakan sosialisasi

kepada karyawan Bank maupun diskusi dengan auditee.• PengembanganKompetensidan Skill Auditor Pengembangan kompetensi dan skill auditor terus dilakukan

dengan mengikuti pelatihan yang dilaksanakan oleh eksternal maupun internal Bank. Sampai dengan tahun 2015 ini, SKAI telah merealisasikan 5 (lima) sertifikasi profesi, yakni:

1

CFE CHFICISA CEH CIMBA

3

1

4

9

Keterangan :Description

Sertifikasi Internasional International Certification• CFE Certified Fraud Examiner• CISA Certified Information System Auditor• CHFI Certified Hacking Forensic Investigator• CEH Certified Ethical Hacking

Sertifikasi Nasional National Certification• CIMBA Certified Investment, Market, Banking Analysis

• CoordinateandensurethereportstotheFinancialServicesAuthorityas well as Indonesia Stock Exchange on time,

• EnsuringtheplanningandtheimplementationofCorporateSocialResponsibility (CSR) is well planned and channeled according to the plan,

• Ensuring the implementation of the Financial Literacy which isrequired to be implemented by the bank in accordance with FSA Circulars No. 1/SEOJK.07/2014.

5.9. THE IMPLEMENTATION OF INTERNAL AUDIT

Throughout 2015 Internal Audit Work Unit (IAWU) has realized 51 (fifty one) examination programs that included The examination of Branch Office, sub-branch Office, Cash Office and Business Processing Management. Besides, Internal Audit also conducted 718 (seven hundred and eighteen) times of glossary auditing which included the regular examination and surprise audit. Internal Audit was socializing the Good Practice Guide (GPG) which is the part of implementation of Good Corporate Governance (GCG) and Anti Fraud Awareness periodically. Internal Audit will keep socializing periodically to the new employees and Branch Offices which haven’t received the socialization before.

In 2015 IAWU kept committing in the well-development from competency and also work implementation side. The developments that are implemented in 2015, i.e.:• ThedevelopmentofActivitiesandFunctionals:

– The Name changing from Internal Control to Branch Auditor.– The implementation of the examination with GRC (Governance,

Risk & Compliance) method– The application of Digital Documentation.– The arrangement of Watch List.– The arangement of Prize For Auditee.– The implementation of Round Table in implementing the

socialization to the employees of the Bank and also having discussions with the auditee.

• TheImplementationoftheAuditor’sCompetencyandSkill The Implementation of the Auditor’s Competency and Skill kept

being implemented by joining the training which is conducted by external and internal of the Bank. To this 2015, IAWU has realized 5 (five) times of profession’s certifications, as follows:


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LAPORAN KEUANGAN

Financial Statement

Sistem Pengendalian InternalDalam menerapkan sistem pengendalian intern, Bank berpedoman pada 5 (lima) komponen yang saling berkaitan satu dengan yang lainnya, yakni:1. Management Oversight and Control Culture,2. Risk Recognition and Assessment,3. Control Activities and Segregation of duties,4. Accountancy, Information and Communication,5. Monitoring Activities and Correcting Deficiencies.

Bank senantiasa berkomitmen untuk mengoptimalkan pelaksanaan sistem pengendalian intern Bank dengan terus melakukan updating terhadap Peraturan Otoritas Jasa Keuangan, Bank Indonesia dan regulator lainnya. Kegiatan pengendalian diterapkan pada semua elemen organisasi Bank yang meliputi:

• KajiUlangManajemen Dewan Komisaris dan Direksi Bank secara berkala meminta

penjelasan dan laporan kinerja operasional dari pejabat dan staf sehingga memungkinkan untuk mengkaji ulang hasil kemajuan dibandingkan dengan target yang akan dicapai, seperti laporan keuangan dibandingkan dengan rencana anggaran yang ditetapkan.

• KajiUlangKinerjaOperasional Kaji ulang ini dilaksanakan secara berkala dan berkesinambungan.

• PengendalianSistemInformasi Bank melaksanakan verifikasi terhadap akurasi dan kelengkapan

dari transaksi dan melaksanakan prosedur otorisasi, sesuai dengan ketentuan intern.

Kegiatan pengendalian sistem informasi dapat digolongkan dalam 2 (dua) kriteria yaitu pengendalian umum dan pengendalian aplikasi:– Pengendalian umum meliputi pengendalian terhadap

operasional pusat data, sistem pengadaan dan pemeliharaan software, pengamanan akses, serta pengembangan dan pemeliharaan sistem aplikasi yang ada,

– Pengendalian aplikasi diterapkan terhadap program yang digunakan Bank dalam mengolah transaksi dan untuk memastikan bahwa semua transaksi adalah benar, akurat dan telah diotorisasi secara benar.

• PengendalianAsetFisik Pengendalian aset fisik dilaksanakan untuk menjamin

terselenggaranya pengamanan fisik terhadap aset Bank. Kegiatan ini meliputi pengamanan aset, catatan dan akses terhadap program komputer dan file data, serta membandingkan nilai aktiva dan pasiva Bank dengan nilai yang tercantum pada catatan pengendali, khususnya pengecekan nilai aktiva secara berkala.

• Dokumentasi Melakukan dokumentasi secara memadai.

5.10. AUDIT EKSTERNAL (AKUNTAN PUBLIK)

Penunjukan akuntan publik dan honorarium akuntan publik yang ditunjuk untuk mengaudit laporan keuangan tahun buku Bank diputuskan dalam RUPS. Dalam hal ini, Bank Mestika telah menunjuk dan menggunakan jasa akuntan publik selama 5 (lima) tahun buku terakhir, antara lain sebagai berikut :

Internal Control SystemIn applying the internal controlling system, Bank is guided to 5 (five) components that are interrelated to each others, namely:1. Management Oversight and Control Culture,2. Risk Recognition and Assessment,3. Control Activities and Segregation of duties,4. Accountancy, Information and Communication,5. Monitoring Activities and Correcting Deficiencies.

Bank always makes a commitment to optimalize the implementation of internal control system of the Bank by keep updating the Regulations of FSA, Bank Indonesia and other regulators. The controlling activities are applied to all of the organization elements of the Bank ,those are:

• ReviewingtheManagement The Board of Commissioners and the Directors of the Bank

periodically ask for the explanation and operational reports from the officers and staffs so that it’s possible to review the improvement result compared with the target that will be achieved, such as financial report compared with the specified Budget plan.

• ReviewingtheOperationalPerformance This review is implemented periodically and sustainable.

• InformationSystemControlling Bank implemented the verifcation to the accuracy and the

completeness of the transactions and implementing authority procedure, according to the internal terms/ provisions.

Information system controlling activities can be classified into 2 (two)

criterias, namely general controlling and application controlling:– General controlling includes controlling to the operational

of database, procurement and examination system of the software, securing the access, as well as the development and the maintainance of the available application system,

– Application controlling is applied to the program which is used by the Bank in managing the transactions and to ensure that all of the transactions are correct, accurate and have been authorized correctly.

• PhysicAssetsControlling Physic assets Controlling is implemented to ensure the organization

of physic security to the assets of the Bank. This activity includes the security of assets, notes and access to the computer programs and data file, as well as comparing assets and liabilities value of the Bank with the listed value on the controlling note, especially the checking of the assets value periodically.

• Documentation Conducting adequate documentation.

5.10. EXTERNAL AUDIT (PUBLIC ACCOUNTANT)

The appointment of Public Accountant and the honorarium which is pointed to audit the financial statement in the fiscal year of the bank decided in GMS. In this case, Bank Mestika has appointed and used public accountant services during the last 5 (five) years, as follows:







Discussion Analysis

TAHUN BUKUYEARS

NAMA AKUNTAN PUBLIKPUBLIC ACCOUNTANT NAME

FEE (TANPA PPN)FEE (WITHOUT PPN)

2011 KAP Tony, Frans & Daniel 320.000.000

2012 KAP Leonard, Mulia & Richard 300.000.000




Bank tidak menggunakan jasa Akuntan Publik yang ditunjuk tersebut, selain hanya untuk mengaudit laporan keuangan tahun buku yang berakhir.

5.11. PENERAPAN MANAJEMEN RISIKO

Penerapan manajemen risiko Bank mengacu pada Peraturan Bank Indonesia nomor 5/8/PBI/2003 tanggal 19 Mei 2003 dan perubahannya PBI No. 11/25/PBI/2009 serta Surat Edaran Bank Indonesia No. 13/23/DPNP tanggal 25 Oktober 2011 tentang Penerapan Manajemen Risiko bagi Bank Umum. Penerapan manajemen risiko yang efektif pada seluruh level organisasi bertujuan untuk melakukan desain pengendalian/ mitigasi secara dini atas eksposur risiko dari aktivitas perbankan yang dilakukan oleh Bank. Bank juga senantiasa melakukan penyempurnaan atas pelaksanaan manajemen risiko agar dapat lebih akurat dalam meng-capture dan mengelola eksposur risiko sesuai dengan karakteristik dan kompleksitas usaha yang dijalankan oleh Bank. Selain penerapan manajemen risiko yang efektif tentunya perlu didukung oleh struktur permodalan yang kuat dari Bank guna untuk meng-cover potensi eksposur risiko dalam keadaan disaster.

Penerapan manajemen risiko Bank selama tahun 2015 dilakukan pada seluruh aktivitas/ kegiatan usaha oleh seluruh lini organisasi, hal tersebut bertujuan agar eksposur risiko yang timbul dari pelaksanaan aktivitas maupun kegiatan tersebut dapat terkendali dengan baik dan efektif. Beberapa penerapan manajemen risiko tersebut mencakup penetapan, penyempurnaan dan pengkinian Kebijakan dan Prosedur Tertulis mengikuti perkembangan regulasi maupun perkembangan karakteristik dan kompleksitas usaha Bank, penetapan dan review limit risiko, maksimalisasi fungsi satuan kerja, penetapan program pendidikan (training), perencanaan dan pengukuran efisiensi SDM, dan lainnya.

Pelaksanaan penerapan manajemen risiko telah mencakup 8 risiko yakni Risiko Kredit, Risiko Pasar, Risiko Operasional, Risiko Likuiditas, Risiko Hukum, Risiko Reputasi, Risiko Stratejik, dan Risiko Kepatuhan. Secara triwulanan Bank telah menyampaikan laporan Profil Risiko kepada regulator secara tepat waktu. Bagi Bank, pengelolaan risiko merupakan prioritas utama dalam menjalankan prinsip kehati-hatian. Oleh karena itu, manajemen Bank mengembangkan kultur manajemen risiko kepada seluruh pegawai dan jenjang organisasi. Saat ini dalam meningkatkan kualitas dan cakupan pengelolaan risiko, Bank mempunyai Satuan Kerja Manajemen Risiko serta di level Direksi dibantu oleh Komite Manajemen Risiko, Komite Kredit, Komite Kebijakan Perkreditan, Komite ALCO (Asset Liabilities Committee), Komite Pengarah Teknologi Informasi, dan SKAI.

Pelaksanaan manajemen risiko Bank Mestika senantiasa diarahkan dan dikembangkan sesuai standar terbaik (best practice), yang secara garis besar meliputi identifikasi risiko, pengukuran risiko, pengendalian risiko dan monitoring risiko. Infrastruktur pendukung manajemen risiko Bank Mestika berupa kebijakan dan Standard Operating Procedures (SOP) untuk setiap aktifitas fungsional Bank dan

Bank didn’t use Public Accountant services that are pointed, besides only auditting the financial statement in the end of fiscal year.

5.11. RISK MANAGEMENT IMPLEMENTATION

The application of risk management of the Bank related to the Bank Indonesia Regulations No. 5/8/PBI/2003 on May 19th, 2003 and the amendments of PBI No. 11/25/PBI/2009 as well as form letter of Bank Indonesia No. 13/23/DPNP on October 25th, 2011 about the Application of Risk Management for Commercial/ General Bank. The application of effective risk Management to all level of organizations purposed to conduct controlling design/ early mitigation on risk exposure of banking activities that are conducted by the bank. Bank also always makes perfection on the implementation of risk management for gaining more accurately in capturing and managing risk exposure according to the characteristic and complexity of the business which is conducted by the Bank. Besides the application of effective risk management, of course it’s required the supports from the strong capital structural from the Bank in order to cover risk exposure potency in the disaster condition.

The application of the risk management of the Bank during 2015 is implemented to all of the business activities by all of the organization members, it is inteded that the risk exposure which exposed from the activities implementation and also the activities can be controlled well and effectively. Some applications of the risk management include determination, establishment, improvement and updating policy and cotemporary of written procedures and policies following the regulation development and also the development of business characteristics and complexities of the Bank, establishment and risk limit review, optimalize the unit function, establishing the education program (training), planning and measurement of Human Resources’ efficiency, and others.

The implementation of risk management application has included 8 risks, they are Credit Risk, Market Risk, Operational Risk, Liquidity Risk, Law Risk, Reputation Risk, Strategic Risk, and Compliance Risk. In the quarterly basis, Bank has submitted the Risk Profile Reports to the regulators on time. For the Bank, risk managing is the main priority in conducting prudence principle. So that, The Management of the Bank developed the risk management culture to all employees and levels of organization. Now in improving the quality and the scope of risk management, Bank has Risk Management Unit and in the Directors level is assisted by Risk Management Committee, Credit Committee, Loan Policy Committee, ALCO (Asset Liabilities Committee), Information Technology Steering Committee, and Internal Audit Unit.

The implementation of Risk Management of Bank Mestika is always directed and developed based on the best standard (best practice), which included risk identification, risk measurement, risk controlling and risk monitoring. The supporting infrastructures of risk management of Bank Mestika that are policies and Standard Operating Procedures (SOP) for every functional activities of the Bank and the Core-system which


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Core-system yang mengintegrasikan informasi yang terkait dengan praktek manajemen risiko. Semua infrastuktur tersebut dioptimalkan untuk dapat memastikan berfungsinya pengelolaan risiko yang menyeluruh, terpadu, terukur dan terkendali.

5.12. PERMASALAHAN HUKUM

Sepanjang tahun 2015, permasalahan hukum yang timbul serta upaya penyelesaian yang terjadi sebagai berikut :

PERMASALAHAN HUKUM Litigation

JUMLAH Total

PERDATA Civil

PIDANA Crime

Telah selesai (telah mempunyai kekuatan hukum yang tetap) Has permanent legal force (Inkracht)

4 0

Dalam proses penyelesaian Under settlement process 9 0

Jumlah Total 13 0

Permasalahan hukum perdata dan pidana selama tahun laporan telah diajukan melalui proses hukum, pengaruhnya terhadap perusahaan tidak signifikan karena telah dilakukan mitigasinya.

5.13. INFORMASI TERKAIT SANKSI ADMINISTRATIF DARI REGULATOR

Pada tahun 2015, Bank Mestika dikenakan 1 (satu) sanksi administratif dari Bank Indonesia dengan surat No. 17/631/DPKL/DPP2 tanggal 13 Agustus 2015 sebesar Rp 50,000,- (lima puluh ribu rupiah) atas keterlambatan atas pengiriman Laporan Harian Bank Umum (LHBU).

5.14. KODE ETIK (CODE OF CONDUCT)

Bank telah menyempurnakan Kode Etik Bank sesuai dengan Surat Keputusan Tahun 2015 nomor 019/SK-BMD/2015 tanggal 25 November 2015. Kode Etik Bank ini akan dijadikan sebagai panduan yang dijadikan pedoman standar bagi seluruh karyawan Bank dalam bersikap dan bertingkah laku sesuai dengan prinsip-prinsip moral atau nilai-nilai yang mencerminkan integritas karyawan yang mengacu pada ketentuan internal Bank.

Pemberlakuan Kode EtikDalam komitmen untuk mengoptimalkan Penerapan Good Corporate Governance dalam setiap pelaksanaan aktivitas operasional maupun fungsional Bank, maka Manajemen Bank menetapkan code of conduct untuk seluruh elemen organisasi yang tertuang dalam Good Practice Guide.

Sosialisasi Kode Etik dan Upaya PenegakannyaBank secara berkala melakukan sosialisasi dan menyediakan buku saku panduan Good Practice Guide kepada karyawan Bank sejak tahun 2010. Pada tahun 2015, sosialisasi dilakukan untuk seluruh karyawan baru Bank Mestika sebanyak 6 (enam) kali.

Pokok-pokok Kode EtikAdapun Kode Etik Bank tersebut, mencakup;1. Komitmen terhadap Bank,2. Komitmen terhadap Karyawan,3. Komitmen terhadap Nasabah,4. Komitmen terhadap Pihak Ketiga,5. Kontribusi terhadap Masyarakat & Lingkungan,

integrated the informations related to the risk management application. All of the infrastructures were optimilized for ensuring the overall risk management is function properly, compacted, measured and controlled.

5.12. LEGAL ISSUES

Throughout 2015, legal issues that occur as well as the solution effort are as follows :

The issues of civil and criminal laws during the reporting year have been submitted through legal process, the effect to the company wasn’t significant because it has been mitigated.

5.13. INFORMATIONS RELATED TO ADMINISTRATIVE SANCTIONS FROM REGULATOR

In 2015, Bank Mestika is charged by 1 (one) administrative sanction of Bank Indonesia with the Letter No. 17/631/DPKL/DPP2 on August 13th, 2015 at the amount of Rp 50,000,- (fifty thousands rupiah) on the lateness of Daily Statement Delivery of General Bank.

5.14. CODE OF CONDUCT

Bank has enhanced the code of Conduct of the Bank based on the 2015 Decree 019/SK-BMD/2015 on November 25th, 2015. Code of Conduct of the Bank will be set as the guidance which will be standard guideline for all employees of the Bank in conducting and behaving based on the moral principles or values that reflect the integrity of the employees that related to the internal terms of the Bank.

Enforcement of the Code of ConductIn the commitment to optimalize the application of Good Corporate Governance in every operational activities’ implementation or Bank functional, so that the Management of the Bank determined the code of conduct to all elements of the organization that listed in Good Practice Guide.

Socialization Code of Conduct and Enforcement EffortsBank periodically socializing and providing guide books of Good Practice Guide to the employees of the Bank since 2010. In 2015, socialization is made for all of the new employees of Bank Mestika at the total of 6 (six) times.

The Principles of the Code of ConductThe code of Conduct of the Bank, includes;1. Commitment to the Bank,2. Commitment to the Employees,3. Commitment to the the Customers,4. Commitment to the Third Parties,5. Contribution to the Society & Environment,







Discussion Analysis

6. Interaksi Media dan Penampilan di Muka Umum,7. Penegakan Kode Etik.

Sanksi Pelanggaran Kode EtikKaryawan Bank Mestika wajib mematuhi Code of Conduct. Tindakan Pelanggaran terhadap Code of Conduct dan praktek perbankan lainnya yang bertentangan dengan prinsip GCG Bank, akan senantiasa ditanggapi dan ditindak-lanjuti oleh Komite GPG. Sanksi yang ditetapkan akan dimusyawarahkan untuk dimufakatkan oleh anggota Komite GPG, dan apabila tidak tercapai kata sepakat terhadap tindakan yang akan ditempuh, akan dilakukan voting tertutup. Pengenaan sanksi mengacu pada ketentuan Bank.

5.15. OPTIMALISASI IMPLEMENTASI GOOD CORPORATE GOVERNANCE

Dalam mengoptimalkan penerapan pelaksanaan Good Corporate Governance, Manajemen Bank telah menggariskan praktek aktivitas harian dan fungsional Bank pada Good Practice Guide Bank Mestika. Penilaian terhadap penerapan tahun 2015 penilaian terhadap Penerapan Good Corporate Governance Bank Mestika menunjukkan peringkat 2 yakni “Baik”. Hal ini menunjukkan bahwa Manajemen dengan serius menerapkan Good Corporate Governance yang secara umum baik yang tercermin dari pemenuhan yang memadai atas prinsip-prinsip Good Corporate Governance. Bank secara konsisten menyempurnakan penerapan Good Corporate Governance.

5.16. SPEAK-UP POLICY (WHISTLEBLOWING)

Pelaporan terkait indikasi tindakan fraud dilakukan melalui mekanisme Speak-Up Policy yang dapat disampaikan secara lisan, tertulis maupun melalui media elektronik.

Dalam Good Practice Guide tertuang Speak-Up Policy yang mengatur mekanisme pelaporan pelanggaran yang dapat dilakukan oleh seluruh jajaran terkait Bank. Adapun mekanisme pelaporan tersebut, yakni:

• Sebagai langkah pertama dalam melaksanakan kebijakan ini,setiap saran/ide/kritik/temuan diajukan ke Atasan langsung. Untuk pertimbangan keseriusan dan sensitifitas temuan, dan pertimbangan terhadap jabatan/status personil yang terlibat, serta karena tindakan yang tidak memuaskan yang telah ditempuh oleh Atasan langsung dalam menanggapi temuan selama periode 30 hari, atau karyawan merasa Atasan langsung yang terlibat, maka pelaporan temuan ini dapat diajukan langsung ke Komite GPG,

• Dalamhal karyawan sangatmeyakini adanyaconflict of interest ataupun keterlibatan salah-satu anggota Komite GPG yang dapat mempengaruhi pengambilan keputusan dan tindak lanjut terhadap pelaporan yang disampaikan, maka karyawan dapat mengajukan ke:– Presiden Direktur Bank,– Wakil Presiden Direktur Bank.

• Penyampaiandapatberbentuklisanatautulisan,

• Komiteakanmengambillangkah-langkahyangdiperlukanuntukmeminimalisasi kesulitan yang akan dihadapi karyawan sebagai akibat dari pelaporan, dan Komite akan memastikan karyawan menerima informasi atas hasil investigasi,

6. Media Interaction & Public Appearances,7. The Enforcement of the Code of Conduct.

The Violation Sanctions of Code of ConductBank Mestika’s employees must obey the Code of Conduct. The Violation action of Code of Conduct and other banking practices that are contrary to the principles of GCG Bank, will continue to be addressed and followed up by the Committee of GPG. The sanctions that are set will be discussed for the consensus by the member of GPG committee, and if there was no settled agreement to the actions, closed voting will be made. Given Sanctions will be according to the terms of the Bank.

5.15. OPTIMIZING THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE

In optimizing the application of Good Corporate Governance implementation, Management of the Bank has outlined the practice of daily activities and function of the Bank on Good Practice Guide Bank Mestika. Assessment on the application in 2015, the assessment of the Good Corporate Governance application of Bank Mestika showed to be in the 2nd place ranked with “Satisfactory”. This shows that the Management has seriously applied the Good Corporate Governance which is well-reflected in general from the adequate fullfilment of Good Corporate Governance’s principles. Bank consistently enhances the application of Good Corporate Governance.

5.16. SPEAK-UP POLICY (WHISTLEBLOWING)

The reporting related to the indication of fraud actions is conducted through Speak-Up Policy mechanism which can be spoken/ submitted orally, written or through electronic media.

In Good Practice Guide listed in Speak-Up Policy which manage the violant reporting mechanisms which can be conducted by the all related ranges of the Bank. The reporting mechanisms are as follows:

• As the first step in implementing this policy, every suggestion/idea/critics/discovery is submitted to the direct Superior. For the consideration of seriousity and sensitivity of the discovery, and the consideration to the related personnel position/status, and also because of the actions that are unsatisfy which has been reached by the direct Superior in responding the discovery during the period of 30 days, or the employees felt that the direct superior which is related, then the discovery reports can be submitted directly to the committee of GPG,

• Inthecasethattheemployeesareverysureontheexistof conflictof interest or the involving of one of the members of GPG committee that can affect the decision making and follow up to the submitted reports, so the employees can submit to the:– President Director of the Bank,– Vice President Director of the Bank.

• Thereportingcanbeinoralorwrittenform,

• Thecommitteewilltaketherequiredstepstominimizethedifficultiesthat will be occurred by the employees as the impact of reporting, and the committee will ensure the employees receive the information according to the investigation results,


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• Setiap pelaporan yang masuk ke Komite akan diklasifikasikanrahasia dan setiap tindakan / keputusan yang diambil akan diupayakan untuk tidak membocorkan identitas karyawan pelapor. Tetapi, Karyawan wajib menyadari risiko tereksposnya identitas karena pada proses investigasi yang berjalan adakalanya membutuhkan data pembuktian yang jelas,

• Jika karyawan merasa tidak puas dan berkeinginan untukmengangkat pelaporan ke pihak di luar Komite, maka karyawan dapat meneruskan ke:– Presiden Direktur Bank,– Wakil Presiden Direktur Bank,– Dewan Komisaris Bank

• Pelaporan Speak-Up Policy juga dapat dilaporkan kepada SKAI sebagai Divisi yang membawahi fungsi Anti Fraud.

• Jumlahpengaduan Selama tahun 2015, tidak terdapat pengaduan resmi sebagai

whistleblowing.

• EveryreportsthatenteredtotheCommitteewillbeclassifiedsecretlyand every actions / decisions that is taken, will be tempted not to reveal the reporting employee’s identity. But, the employee must be aware of the risks of being exposed because in the ongoing investigation process, there will be clear evidence data needed,

• IftheemployeesfeelunsatisfyandwanttotakethereportstooutofCommittee party, then employees can forward the reports to:– President Director of the Bank,– Vice President Director of the Bank,– Board of Commissioners of the Bank

• ThereportsofSpeak-UpPolicycanalsobereportedtoInternalAuditas Division which supervises the function of Anti Fraud.

• Numberofcomplaints Throughout 2015, there was no official complaints as the

whistleblowing.







Discussion Analysis

CORPORATE

SOCIALRESPONSIBLITY

CORPORATE SOCIAL RESPONSIBILITY

CORPORATESOCIALRESPONSIBILITY6.1. PENDAHULUAN Introduction

Tanggung jawab sosial perusahaan atau Corporate Social Responsibility (CSR) merupakan suatu konsep bahwa suatu perusahaan atau bentuk organisasi memiliki tanggung jawab terhadap konsumen, karyawan, pemegang saham, komunitas dan lingkungan dalam segala aspek operasional perusahaan.

Berdasarkan pengertian diatas, tanggung jawab sosial berhubungan erat dengan “pembangunan berkelanjutan”, di mana suatu perusahaan dalam melaksanakan aktivitasnya harus berdasarkan keputusan dari tiap aspek, tidak hanya berdasarkan faktor keuntungan sepihak, melainkan keuntungan berdasarkan konsekuensi sosial dan lingkungan baik untuk jangka pendek maupun untuk jangka panjang.

Sejalan dengan Peraturan Pemerintah No. 47 Tahun 2012 tentang Tanggung Jawab Sosial & Lingkungan Perseroan Terbatas, yang merupakan tindak lanjut dari pasal 74 Undang Undang Republik Indonesia No. 40 Tahun 2007 tentang Perseroan Terbatas, Bank Mestika telah berkomitmen dalam melaksanakan Perpu tersebut untuk itu sesuai dengan Visi dan Misi Tanggung Jawab Sosial Perusahaan Bank Mestika.

Corporate Social Responsibility (CSR) is a concept that a company or organization which has the responsibility to the consumers, employees, shareholders, communities and environment in every aspects of company’s operation.

Based on the above meaning, Corporate social responsibility has a tight relation with “Sustainable Development”, where a company in implementing the activities must base on the decisions of every aspects, not only base on the unilateral benefit factor, but the benefits based on social consequences and good environment for short term or long term.

In line with Government Regulations No. 47 In 2012 about Social Responsibilities & Environment of Limited Corporation, which was the Follow up of Article 74 The Laws of Republic Indonesia No. 40 In 2007 about Limited Corporation, Bank Mestika has commited in implementing the Government Regulation, so that is according to the Vision and mission of Corporate Social Responsibility of Bank.







Discussion Analysis

6.2. VISI DAN MISI Vision and Mission

VISIVision

Berperan aktif membantu program Pemerintah dalam misi kemanusiaan yaitu pelayanan sosial, kesehatan, kedaruratan, pendidikan dan penelitian serta pelestarian lingkungan.

Actively in assisting the Government program in the humanitarian mission like social services, health, emergencies, education and research as well as environmental conservation.

Mengembangkan sinergi dan nilai tambah dengan para stakeholders (organisasi sosial, instansi pemerintah, karyawan Bank dan masyarakat) dalam rangka pelaksanaan bantuan sosial,

Memberikan bantuan sosial dalam bentuk moral maupun material serta memastikan penyaluran bantuan telah tepat guna, objektif, transparan dan dapat dipertanggungjawabkan (accountable).

Develop the synergies and additional values to the stakeholders (social organization, government institution, the employees of the Bank and societies) in order to implement the social assistance,

Provide Social assistance in moral and material form as well as ensuring the distribution of aid was appropriate, objective, transparent and can be accounted (accountable).

Maka dalam hal pemberian bantuan sosial oleh Bank Mestika telah

ditentukan bahwa bantuan sosial terfokus pada bidang-bidang

So in providing the social assistance by Bank Mestika, it has been determined

that the social assistance is focused on the fields below :

KEDARURATANEMERGENCY

LINGKUNGANENVIRONMENT

PENDIDIKANEDUCATION

KESEHATANHEALTH

SOSIALSOCIAL

MISIMissions


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6.3. STRUKTUR PENGELOLAAN CSR The Management Structure of CSR

Kegiatan CSR Bank Mestika berada didalam pengawasan Kepala Divisi (Kadiv) Human Capital yang pengelolaannya dilakukan oleh Corporate Secretary. Setiap kegiatan CSR yang akan dilakukan akan diajukan oleh Corporate Secretary ke Kadiv Human Capital untuk mendapatkan persetujuan dan/atau diteruskan ke Direksi untuk mendapatkan rekomendasi, selanjutnya pelaksanaan pemberian bantuan akan dilakukan dan direalisasikan baik bersama-sama dengan cabang maupun dilakukan langsung oleh Kantor Pusat, setiap tahun Kantor Pusat akan merekapitulasi rencana dan usulan serta budget cabang-cabang yang akan melakukan pemberian bantuan CSR didaerah masing-masing melalui Corporate Secretary.

CSR’s activities of Bank Mestika are in the Head of Human Capital Division which the management is conducted by Corporate Secretary. Every CSR’s activities that will be implemented, are going to be submitted by the Corporate Secretary to the Head of Human Capital Division to get the approval and/or being continued to the Board of Directors in order to recieve the recommendation, after that the implementation of the assistance’s provision will be conducted and realized both together with the branches and conducted directly by the Head Office, every years the Head Office will recapitulate the plan and suggestion as well as the budget of the brances that will provide the assistance of CSR in each regions through Corporate Secretary.

6.4. PENGELOLAAN DANA CSR Fund’s Management of CSR

DIREKSIBOARD OF DIRECTORS

KADIV HUMAN CAPITALHEAD OF HUMAN CAPITAL

DIVISION

CORPORATE SECRETARYCORPORATE SECRETARY

KANTOR CABANGBRANCH OFFICE

KANTOR CABANG PEMBANTUSUB-BRANCH OFFICE

Dana CSR dikelola oleh Kantor Pusat, yang didalam rencana dan realisasi pelaksanaannya

mempertimbangkan masukan dari seluruh cabang untuk penyaluran CSR di daerah

masing-masing.

The Fund of CSR is managed by the Head Office, which in the plan and realization of the implementation, consider the recomendations of all

branches to CSR’s distribution in every regions.

Sebelum tahun buku berakhir, Kantor Pusat meminta seluruh cabang untuk membuat dan mengirimkan daftar rencana pelaksanaan penyaluran CSR selama tahun berikutnya. Sebelum penyaluran dana dilaksanakan akan dilakukan survey, melakukan pencarian data dan informasi serta tujuan kepentingan atas pemberian bantuan. Namun, ada bantuan yang tidak dilakukan survey terlebih dahulu karena bersifat darurat seperti bantuan untuk korban bencana alam.

Dalam merencanakan program CSR, Bank Mestika mempertimbangkan jenis kegiatan dan bantuan yang paling dibutuhkan dan sangat bermanfaat bagi masyarakat yang menerima. Dengan demikian bantuan-bantuan yang disalurkan akan bermanfaat bagi masyarakat.

Before the fiscal year ended, The Head Office ask all of the branches to make and send the planning list of the implementation of CSR’s distribution during the next fiscal year. Before the distribution of the fund is implemented, there will be conducted a survey, make a data and information searching as well as the purpose of interest on providing the assistance. But, there is an assistance which doesn’t need any survey before because it’s emergency, like the assistance/ aid for the victims of natural disaster.

In planning the CSR program, Bank Mestika considered the types of the activities and assistances that are very needed and very useful for the society. So that, the assistances that are distributed will be useful for the society.







Discussion Analysis

6.5. JENIS PROGRAM : Types of Program :

Sepanjang tahun 2015, Bank Mestika telah merealisasikan pelaksanaan Tanggung Jawab Sosial Perusahaan ke masyarakat yang membutuhkan, antara lain :

Throughout 2015, Bank Mestika has realized the implementation of Corporate Social Responsibility to the society who need it, i.e.:

KABUT asap akibat aksi pembakaran hutan dan lahan menyelimuti wilayah Riau. Pembakaran itu menghasilkan asap pekat sepanjang pagi hingga malam sehingga kualitas udara khususnya di Ibukota Provinsi Riau, Pekanbaru menurun. Pekatnya kabut asap pada pagi dan malam juga telah mengganggu aktivitas warga. Aroma menyengat hasil sisa pembakaran hutan diyakini bisa berdampak buruk bagi kesehatan. Diakibatkan oleh kebakaran hutan di Riau, menyebabkan pulau Sumatera dan Kalimantan terkena dampak buruk asap. Bahkan sudah sampai ke negara tetangga yaitu Malaysia dan Singapura. Dari hasil pencatatan 10 (sepuluh) alat pencatat Indeks Standar Pencemaran Udara (ISPU) yang tersebar di beberapa wilayah Riau, enam diantaranya berada pada kategori berbahaya dengan angka polutan diatas 300.

Untuk itu, melalui Bank Mestika Cabang Pekanbaru dan Cabang Pembantu sekitarnya membagikan masker kepada masyarakat pengguna jalan, baik itu pejalan kaki, pengendara sepeda motor ataupun mobil. Dengan membagikan masker sekaligus mengingatkan masyarakat sekitar yang belum menyadari bahwa asap pembakaran hutan yang timbul tidak baik bagi kesehatan.

Bantuan kedaruratan lainnya diberikan melalui Bank Mestika Cabang Kisaran kepada korban kebakaran di daerah Tanjung Ledong, Kisaran pada tanggal 18 Mei 2015 berupa uang tunai yang akan digunakan untuk membantu para korban kebakaran membangun kembali tempat tinggalnya. Kebakaran di lingkungan perumahan padat penduduk tersebut menyebabkan + 43 rumah penduduk terbakar yang menyebabkan kehilangan tempat tinggal dan kehilangan mata pencariannya.

The smog pollution caused by the Burning of the Forest and land action covered the Riau territory. The burning produce a thick smoke that last from morning to night which cause the air quality especially in the capital city of Riau, Pekanbaru decreased. The thickness of the smog in the morning and night had also interrupted the citizens’ activities. The smell from forest combustion residue is convinced that can give the bad impact to health. Due to the Burning of the Forest in Riau, made Sumatra and Kalimantan Island got the bad impact of the smoke/haze. It even has reached to the neighbour countries, like Malaysia and Singapura. From the result of 10 (ten) Air Pollution Index (API) record device which is spread into some of Riau’s territories, six of them are in dangerous category with the number of pollutants are above 300.

Therefore, through the branches of Bank Mestika in Pekanbaru and the surrounding sub-branches distribute the masks to the society of road users, both walkers, riders and drivers. By distributing the masks also remind the surrounding society which hasn’t realized that the haze of forest burning is not good for the health.

The other emergency assistance is given through Bank Mestika in Kisaran branches to the burning victims in Tanjung Ledong region, Kisaran on May 18th, 2015, in the form of cash which is used to help the burning victims to reconstruct the residences. The burning in the crowded housing environment caused more or less 43 houses are burnt which affect homeless and the loss of livelihoods.

I. KEDARURATAN EMERGENCY


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Bank Mestika berkomitmen dalam menjaga kelestarian lingkungan dan untuk mengurangi pemanasan global, yang kini bukan lagi hanya menjadi isu lingkungan melainkan fakta nyata masalah lingkungan yang sedang terjadi. Pemanasan global menyebabkan siklus pergantian musim menjadi sulit diprediksi. Fakta nyata dari pemanasan global ini ditandai dengan musim kemarau yang menyebabkan kekeringan dan curah hujan yang tinggi menyebabkan banjir.

Aksi nyata yang dapat mencegah memburuknya kondisi lingkungan akibat pemanasan global adalah dengan memelihara dan menjaga lingkungan alam saat ini. Berbagai konsep pemeliharaan lingkungan dibentuk oleh organisasi internasional dan juga komunitas di dalam negeri. Aksi nyata yang dapat dilakukan adalah penghijauan lingkungan, seperti yang dilakukan Bank Mestika melalui Kantor Cabang Batam bekerjasama dengan Lembaga Swadaya Masyarakat yaitu PATRIA (Pemuda Theravada Indonesia) dan Departemen Kehutanan Batam dalam program pelestarian lingkungan dengan memberikan bibit tanaman yang akan ditanam kembali di Hutan Tanjung Riau, Markas Kota Batam Kementrian Kehutanan RI, Batam-Kepulauan Riau. Kegiatan penanaman pohon ini diharapkan dapat menjaga ekosistem dan menjadikan Hutan Tanjung Riau sebagai paru-paru dari Pulau Batam dan dapat mengurangi efek dari pemanasan global.

Bentuk nyata kepedulian lingkungan yang dilakukan oleh Bank Mestika dalam keseharian operasionalnya adalah dengan :• Membentuk budaya disiplin terhadap penggunaan listrik, yaitu

efisiensi dalam penggunaan AC dan lampu didalam ruangan kerja masing-masing unit sesuai dengan kebutuhan serta mengurangi pemakaian lift apabila hanya mengakses naik/turun 1 atau 2 lantai saja,

• Mengurangi pemakaian kertas, dengan tema “Go Green” yaitu meminimalkan pemakaian kertas dengan menggunakan media internal perusahaan seperti Mestika Mail System dan email, serta memaksimalkan penggunaan kertas bekas untuk kalangan internal Bank,

• Mengumpulkan sisa-sisa kertas dari mesin penggiling kertas yang akan diberikan ke satu lembaga sosial yang akan mengolah sisa-sisa kertas tersebut menjadi barang yang bermanfaat yaitu selimut.

Bank Mestika committed in maintaining environment conservation and to reduce global warming, which isn’t the environment issues anymore but the actual fact of environment’s problem which is being occured. Global warming caused the changes of the seasons’ cycle become difficult to be predicted. The actual fact of this global warming is marked by the summer which causes drought and the high rainfall that occured flood.

The actual actions that can prevent the worse environment condition as the result of the global warming are by keeping and maintaining natural environment nowadays. Various concepts of environment’s maintainance are conducted by the international organization and also domestic community. The actual action that can be implemented is greening the environment, like which has been implemented by Bank Mestika through the branch offices of Batam cooperate with Non-governmental Organization (NGO) namely PATRIA ( Indonesia’s Theravada Youth ) and Department of Forestry in Batam in environmental conservation program by providing the planting seeds that will be replanted in the forest of Tanjung Riau, the office in Batam of the Department of Forestry in RI, Batam-Riau Island. This tree cultivation activity is expected that can maintain the ecosystem and make the forest of Tanjung Riau as the lung city of Batam Island and can reduce the effect of global warming.

The real form of Environmental awareness which is conducted by Bank Mestika in the daily operational are by :• Establish the culture of discipline in the use of electricity, like the

efficiency in the use of AC and lamps in each units of working rooms as needed as well as reducing the the use of lift if there is only to access up/ down 1 or 2 floors,

• Reducing the use of the paper, with the “ Go Green “ theme, namely minimizing the use of paper by using internal media of the company like Mestika Mail System and email, as well as optimizing the use of waste paper for internal circles of the Bank,

• Collecting the remains of the paper from the paper mill machine which will be given to a social institution that will process the remains of the paper into useful thing, such as blanket.

II. LINGKUNGAN ENVIRONMENT







Discussion Analysis

Pendidikan merupakan suatu usaha yang dilakukan secara sadar dan terencana untuk mewujudkan suasana dan proses pembelajaran agar peserta didik secara aktif mampu mengembangkan potensi yang ada didalam dirinya untuk memiliki kekuatan spiritual keagamaan, kepribadian yang baik, pengendalian diri, berakhlak mulia, kecerdasan,dan keterampilan yang diperlukan oleh dirinya dan masyarakat. (UU SISDIKNAS No.20 tahun 2003)

Sejalan dengan kutipan diatas, Bank Mestika sangat mendukung kemajuan pendidikan, untuk itu dalam penyaluran biaya CSR tahun 2015 diberikan dalam bentuk beasiswa kepada pelajar yang berprestasi tetapi kurang mampu, perbaikan fasilitas sekolah serta pemberian sarana yang menunjang aktivitas belajar mengajar seperti proyektor. Saat memberikan bantuan tersebut, Bank Mestika sekaligus memberikan edukasi keuangan kepada para pelajar serta guru agar lebih mengerti mengenai Bank dan bijak dalam menggunakan uang. Jadi, selain turut berkontribusi dalam bidang Pendidikan juga turut mendukung Program Pemerintah dalam menggalakkan Kampanye Rajin Menabung, agar generasi muda lebih bijak dalam mengelola keuangan.

Realisasinya penyaluran CSR dalam bidang Pendidikan sudah dilakukan di beberapa kota melalui Kantor Cabang Bank Mestika dan akan dilakukan secara berkelanjutan. Seperti yang dilakukan oleh Kantor Cabang Jambi, Bank Mestika bekerjasama dengan Kantor Perwakilan Bank Indonesia Provinsi Jambi dan Perbankan se-kota Jambi dalam kegiatan CSR dengan tema “Mendukung Program Pembangunan Pemerintah Kota Jambi”. Bantuan yang diberikan adalah melakukan pembangunan/perbaikan toilet di 4 (empat) sekolah yang dipilih serta memberikan bantuan beasiswa dan perlengkapan sekolah kepada 140 pelajar yang tidak mampu.

Education is a consciously and well planned effort to create the situation and learning process so the learners can actively develop the exist potency in themselves for having the religious spiritual power, good personality, self-control,big-hearted/ honourable, intelligence, and skill that are needed by themselves and society. (The Law of National Education System No.20 in 2003)

In line with the above quotation, Bank Mestika really supports the educational development, so that, in the distribution of the CSR fund in 2015, was given in the scholarships form to the excellent students but underprivileged, the renovation of the school facilities as well as the providing the facilities that support the teaching and learning activities such as projector.

While giving the assistances, Bank Mestika also gave the financial education to the students as well as the teachers in order to understand more about the Bank and wise when using the money. So, besides from participating in the Educational field, also supporting the Government program in performing the diligent of savings campaign, so the young generation will be wiser in managing the financial.

The realization of CSR distribution in educational field has been implemented in some cities through the branch offices of Bank Mestika and will be implemented continuously. As being implemented by the branch offices of Jambi, Bank Mestika cooperated with the representative office of Bank Indonesia in Jambi and Banking in all cities of Jambi in the CSR activities in “Supporting the Government Development Program in Jambi” theme. The assistances that are given are implementing the development/improvement of the restroom in 4 (four) selected schools as well as giving the scholarship assistances and the school stationaries to 140 students that are underprivileged.

III. PENDIDIKAN EDUCATION


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LAPORAN KEUANGAN

Financial Statement

IV. KESEHATAN HEALTH

Dalam bidang kesehatan, bakti sosial donor darah merupakan kegiatan rutin yang diadakan oleh Bank Mestika setiap tahunnya. Salah satunya pada tahun ini, diselenggarakan di Kantor Pusat Operasional serta beberapa Kantor Cabang melaksanakan bakti sosial donor darah dalam rangka HUT Bank Mestika ke 60.

Selain itu, juga diadakan sunatan masal yang bekerjasama dengan Pemerintah Kecamatan Tanjung Morawa, Medan Sumatera Utara mengadakan bakti sosial berupa sunatan masal yang diikuti oleh anak-anak kurang mampu dari 8 (delapan) desa yang ada disekitar Tanjung Morawa.

Selain itu, Bank Mestika juga bekerjasama dengan Lions Club dalam pelaksanaan kegiatan “Lions Journey for Solidarity XXXIII”. Merupakan kegiatan olahraga jalan santai bersama dari berbagai kalangan, mengajak masyarakat untuk hidup sehat walaupun dengan kesibukan yang padat agar tetap menyempatkan berolahraga. Sesuai dengan motto lama “Mensana Incorporesano” yang berarti didalam tubuh yang sehat, terdapat jiwa yang kuat.

In the health field, the blood donor social activity is a routine activity which is held by Bank Mestika every years. One of them was held in this year at Operational Head Office as well as some branch offices implemented the blood donor social activity in the 60th Bank Mestika’s anniversary.

Other than that, there are also a mass circumcision which is cooperated with Sub-districts Government in Tanjung Morawa, Medan Sumatera Utara, held a social activity like mass circumcision that is followed by underprivileged children from 8 (eight) villages around Tanjung Morawa.

furthermore, Bank Mestika also cooperated with Lions Club in implementing the “Lions Journey for Solidarity XXXIII” activity. it’s an relaxed jogging sport activity from various circles, invite the society to live healthy although it is in a very busy situation, to spare a time for exercises. According to the old motto “Mensana Incorporesano” which means in healthy body, there is a strong soul.







Discussion Analysis

Dalam bidang sosial, Bank Mestika melalui Kantor Cabang memberikan bantuan kepada masyarakat yang kurang mampu, fakir miskin, penghuni panti jompo dan anak-anak penghuni panti asuhan. Bantuan yang diberikan beragam, selain pemberian sembako untuk kebutuhan sehari-hari, peralatan seperti mesin cuci, lemari, kipas angin dan kasur/matras. Bantuan tersebut diserahkan dalam rangka hari besar keagamaan, sebagai wujud kepedulian dan berbagi kepada mereka yang merayakan hari besar dan membutuhkan bantuan.

A. TANGGUNG JAWAB KEPADA KARYAWAN Dengan total karyawan yang berjumlah 1,293 orang, dengan

wilayah operasional yang tersebar di Sumatera dan Jakarta dan Pulau Jawa, Bank Mestika senantiasa mengutamakan kesehatan, keselamatan kerja dan memperhatikan lingkungan kerja dalam segala aspek guna mendukung aktivitas bisnis bank.

Pengelolaan praktik ketenagakerjaan, kesehatan dan keselamatan kerja merupakan komitmen Bank yang memandang para karyawannya sebagai mitra strategis dan merupakan aset berharga bagi Bank. Atas dasar ini, Bank memastikan kesejahteraan, kesehatan, dan keselamatan karyawan dalam setiap kegiatan operasional Bank. Sebagai upaya untuk menjaga keselamatan karyawan dan melindungi aset perusahaan, Bank melaksanakan simulasi tanggap darurat yang disebut sebagai BCP (Business Continuity Plan).

Perhatian manajemen terhadap kesehatan, keselamatan kerja dan lingkungan kerja selalu diimplementasikan di seluruh lini manajemen termasuk Pimpinan Cabang, Kantor Cabang Pembantu, dan Kantor Kas di seluruh pelosok di mana Bank Mestika beroperasi. Dengan demikian, penanganan tentang masalah kesehatan, keselamatan kerja dan lingkungan kerja di seluruh kantor dapat terintegrasi dengan baik sehingga dapat menjamin kelangsungan usaha dan bisnis Bank.

Selain itu, Bank juga memberikan pelatihan dan seminar kepada para karyawan untuk menambah pengetahuan dalam job-description masing-masing agar dapat diimplementasikan dalam bisnis Bank. Pelatihan yang diberikan tidak hanya dari sisi penambahan ilmu pengetahuan saja, tetapi dari sisi emosional karyawan harus diperhatikan dengan cara memberikan seminar yang bersifat motivasi untuk menambah semangat seluruh karyawan.

B. TANGGUNG JAWAB KEPADA KONSUMEN Bank Mestika dalam hal ini adalah perusahaan yang bergerak

dalam jasa perbankan, dengan menghasilkan produk-produk untuk memanjakan nasabah-nasabahnya. Berbicara mengenai tanggung jawab sosial terhadap konsumen berarti berbicara tentang nyaman atau tidaknya konsumen menggunakan jasa perbankan melalui Bank Mestika.

Dalam hal ini Bank dituntut untuk membuat konsumen sedemikian rupa menjadi nyaman dalam menggunakan jasa perbankan. Untuk itu, harus dipastikan tanggung jawab kepada nasabah perlu diperhatikan, seperti menetapkan kode etik dalam memasarkan produk dan jasa, memantau keluhan nasabah, dan melakukan survey kepuasan nasabah.

Untuk itu, Bank Mestika telah mengimplementasikan dengan beberapa cara, yaitu :

In the social field, Bank Mestika through the branch offices provide the assistances to the underprivileged society, poor people, the inhabitants of the nursing home and the students in the orphanage. The assistance that given is vary, aside from giving groceries for daily needs, the equipments such as washing machine, cupboard, fan and bed/matress. The assistance were given in order to celebrate the religious great days, as the form of concern and sharing for those who celebrate the religious great days and need a help.

A. RESPONSIBILITY TO THE EMPLOYEES With the total of employees in the amount of 1,293 people, with the

operational territory spreaded in Sumatera and Jakarta and Java Island, Bank Mestika always accentuate the health, work safety and pay attention to the working environment in every aspects in order to support the business activities of the Bank.

The management of employement practices, health and work safety are the commitment of the Bank which look the employees as the strategic partners and the precious assets for the Bank. Based on this, Bank ensure the welfare, health, and safety of the employees in every operational activities of the Bank. As the effort to keep the safety of the employees and protect the assets of the company, Bank implemented the emergency response simulation which is called as BCP (Business Continuity Plan).

Management’s attention for health, working safety and working environment are always being implemented in every parts of the managements included The head of the Branch, sub-branch and cash offices in every corners where Bank Mestika operates. The solution of health problem, working safety and working environment in all offices can be well integrated in order to be able in ensuring the efforts survival and the business of the Bank.

Beside that, Bank also give the training and seminar to the employees to add knowledge in each job-description in order to be implemented in the business of the Bank. The training which is given, isn’t only from the science side, but from the emotional side of the employees must also be observed by giving the seminars that are motivated to add the spirit of all employees.

B. RESPONSIBILITY TO THE CONSUMERS Bank Mestika in this case is the company which operates in banking

services, by producing the products to spoil the customers. Talking about the social responsibility to the consumers means talking about convenient or not the consumers when using the banking services through Bank Mestika.

In this case, Bank is insisted to make the consumers in such a way become convenient in using banking services. So that, it must be ensured that the responsibility to the consumers need to be paid attention, such as determine the code of conduct in marketing the products and services, observe the complaint of the customers and performing a survey about customer’s satisfaction.

So that, Bank Mestika has implemented with some ways, i.e.

V. SOSIAL SOCIAL


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Financial Statement

• Untuk konsistensi memberikan pelayanan terbaik kepada seluruh nasabah, tim Service Quality Internal Bank secara continue melakukan pembekalan pelatihan untuk meningkatkan pelayanan serta memberikan sarana seperti kotak saran di setiap kantor Bank Mestika untuk nasabah yang ingin memberikan saran dan kritik untuk peningkatan pelayanan yang lebih baik.

• Untuk menangani keluhan, nasabah dapat menghubungi customer service di kantor terkait ataupun menghubungi layanan Call Center Bank Mestika dengan nomor 14083.

• Adanya kebijakan Speak-Up Policy untuk nasabah Bank Mestika terkait dengan Penerapan Strategi Anti Fraud Bank. Kebijakan ini merupakan media bagi nasabah untuk melaporkan adanya indikasi tindakan fraud yang terjadi pada Bank baik yang dilakukan oleh pihak internal Bank maupun eksternal. Pelaporan dapat dilakukan secara lisan maupun tulisan.– Pelaporan secara lisan dapat menghubungi (061)

4525800 ext. 1800,1804,1805. – Pelaporan secara tulisan dapat melalui e-mail, yakni :

[email protected], [email protected].

6.6. REALISASI PROGRAM CSR The Realization of CSR program

Dalam melakukan kegiatan bisnisnya sebagai bagian dari masyarakat, Bank selalu berusaha untuk ikut memberikan kontribusi dan berpartisipasi aktif dalam menyelesaikan berbagai masalah yang terjadi di masyarakat. Pelaksanaan kegiatan tanggung jawab sosial ini bukanlah semata-mata kewajiban menjalankan peraturan perundang-undangan, tetapi merupakan warisan cita-cita para pendiri Bank Mestika sejak tahun 1955. Bank Mestika telah berdiri selama 61 tahun, namun semangat meningkatkan kehidupan masyarakat tidak pernah surut.

Sejalan dengan komitmen tersebut, Bank Mestika memiliki berbagai program yang bertujuan untuk meningkatkan kesadaran dan partisipasi karyawan dalam kegiatan tanggung jawab sosial yang dilaksanakan secara berkesinambungan. Secara garis besar, biaya yang telah dikeluarkan dalam melaksanakan aktivitas CSR sepanjang tahun 2015, sebagai berikut:

KATEGORI Category

NOMINAL (Millions Rp)

Bantuan sumbangan kegiatan kemasyarakatan & lingkunganDonations for society & environmental activities

184,997

Bantuan sumbangan kegiatan pendidikanDonations for educational activities

69,340

Bantuan sumbangan kegiatan kesehatanDonations of Health activities

35,149

Bantuan sumbangan kegiatan kedaruratanDonations of emergency activities

16,215

Jumlah Total 305,702

• For the consistence of providing the best services to all of the customers, Service Quality team of Internal Bank continuosly conducting entreprenuership training to improve the services as well as providing the equpments, such as suggestion box in every offices of Bank Mestika to the customers that want to give the suggestions and criticisms for the improvement of better services.

• To solve the complaints, customers can call customer service in the related office or call the service of Call Center of Bank Mestika by dialling 14083.

• The Speak-Up Policy to the customers of Bank Mestika related to the Strategic Application of Anti Fraud in the Bank. This policy is the media for the customers to submit the indication of the fraud action which occured to the Bank, implemented by the internal and also external parties of the Bank. The reporting can be implemented orally and written.– The oral reporting can call (061) 4525800 ext. 1800,1804,1805. – The written reporting can be through e-mail, i.e. :

[email protected], [email protected].

In performing the business activities as the parts of the society, Bank always tempt to take part in providing contribution and take part actively in solving several problems that occured in the society. This implementation of social responsibility activities is not only the obligation to implementing the regulation, but is the ideal heritage that the Founders of the Bank had since 1955. Bank Mestika has established for 61 years, but the spirit to improve the society’s life has never subsided.

In the line with the commitment, Bank Mestika has various programs that aim to improve the awareness and the participation of the employees in social responsibility activities that are carried out continuously. In general, the costs incurred in implementing the CSR activities throughout 2015, as follows:







Discussion Analysis

Adapun kegiatan-kegiatan sosial Bank Mestika selama 3 (tiga) tahun terakhir, sebagai berikut:

There are social activities of Bank Mestika for these 3 (three) years, as follows:

Jumlah (dalam Jutaan)Total (in millions)

523,68217,17305,702

2013 2014 2015

Melalui CSR ini, harapan terbesar Bank adalah semakin berkonsisten dalam menunjukkan kepedulian pada masyarakat sekitar, serta dapat terus

membantu dan meringankan beban mereka yang membutuhkan bantuan.

Through this CSR, the biggest hope of the bank is to be more consistent in showing the concern for the surrounding society, as well as can keep assisting

and reducing the burden from those who need help.


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LAPORAN KEUANGAN

Financial Statement

TINJAUANMANAJEMEN

MANAGEMENT REVIEW

7.1. SISTEM PENGAWASAN DAN PENGENDALIAN AUDIT INTERN BANK Supervision and Controlling System of Bank’s Internal Audit

Satuan Kerja Audit Internal (SKAI) Bank Mestika adalah pelaksana tugas di bidang pengawasan internal fungsional dan aktivitas organisasi Bank yang berkedudukan dibawah Presiden Direktur, serta bertanggungjawab langsung kepada Presiden Direktur. Kepala Divisi SKAI membawahi:• 1(satu)orangQuality Assurance & Improvement,• 5(enam)orangAuditor Senior,• 3(empat)orangAuditor Junior,• 15(limabelas)orangBranch Auditor.

Struktur Organisasi SKAI

Internal Audit Work Unit (IAWU) of Bank Mestika is the task executive in the field of functional internal controlling and organization’s activities of the Bank that position under President Director. Head of IAWU division supervise: :• 1(one)personofQualityAssurance&Improvement,• 5(five)peopleofAuditorSenior,• 3(three)peopleofAuditorJunior,• 15(fifteen)peopleofBranchAuditor.

Organizational Chart of IAWU

DEWAN KOMISARISBoard Of Commissioners

PRESIDEN DIREKTURPresident Director

KOMITE AUDITAudit Committee

QUALITY ASSURANCE & IMPROVMENT

DIREKTUR KEPATUHANCompliance Director

KADIV SKAIHead of SKAI Division

AUDITOR SENIOR

AUDITOR

BRANCH AUDITOR

BRANCH AUDITOR

BRANCH AUDITOR

BRANCH AUDITOR

BRANCH AUDITOR

AUDITORAUDITOR AUDITOR AUDITOR

AUDITOR SENIORAUDITOR SENIOR AUDITOR SENIOR AUDITOR SENIOR







Discussion Analysis

Riwayat Jabatan dan Pengalaman Kerja Kepala Divisi SKAIDasar penunjukan sesuai dengan Surat Pengangkatan Kepala Divisi SKAI nomor 014/SP/BMD/KPO/2012 tanggal 2 Februari 2012.



2013 Certified Fraud Examiner


1994 - 1997 Account Officer PT Intan Tangguharta Finance Medan

1997 - 1998 Staff Exim BCA Medan

1998 - 2002 Staff PSO ABN AMRO Bank Medan

2003 - 2004 Auditor PT Bank Mestika Dharma

2004 - 2005 Risk Management Officer PT Bank Mestika Dharma

2005 - 2006 Section Chief of Risk Management Unit PT Bank Mestika Dharma

2006 - 2008 Section Chief of Risk Management and Obedience PT Bank Mestika Dharma

2009 - 2011 Head Division of Risk Management and Obedience PT Bank Mestika Dharma

2011 - 2012 Head Division of Risk Mangement Work Unit PT Bank Mestika Dharma

2012 - 2013 Head Division of Audit Intern Work Unit PT Bank Mestika Dharma

2013 - sekarang Head Division of Audit Intern Work Unit Head Division PT Bank Mestika Dharma Tbk

Kepala SKAI diangkat dan diberhentikan oleh Presiden Direktur dengan persetujuan dari Dewan Komisaris dan disampaikan kepada Otoritas Jasa Keuangan (OJK) dengan alasan pengangkatan dan pemberhentian.

Tugas dan Tanggung Jawab Audit Internal:• Melaksanakan pemeriksaan / audit berbasis Governance, Risk

dan Compliance (GRC) terhadap jalannya aktifitas fungsional dan operasional Bank melalui penyajian pelaporan sesuai standar yang ditetapkan.

• Melakukanevaluasidanvalidasiterhadapsistempengendalian,pengelolaan, pemantauan efektifitas serta efisiensi sistem dan prosedur untuk setiap unit organisasi Bank.

• MemastikanprosestatakeloladankepatuhanBanktelahsesuaidengan visi dan misi Bank, serta sejalan dengan ketentuan lainnya yang diatur oleh Otoritas Perbankan dan lembaga berwenang lainnya.

• Mengidentifikasi kelemahan dan penyimpangan secara dini,potensi risiko, melakukan analisa risiko, memberi solusi / rekomendasi / alternatif perbaikan atas kelemahan yang timbul dan atau pengendalian yang dibutuhkan, sesuai perkembangan kompleksitas dan usaha Bank, baik di area operasional, fungsional dan penggunaan sistem teknologi informasi, yang akan menjadi fokus audit.

• Melakukanmonitoringdanevaluasiatashasil-hasiltemuanauditserta menyampaikan saran perbaikan terhadap penyelenggaraan kegiatan dan sistem / kebijakan / peraturan yang sesuai dengan persyaratan, peraturan perundang-undangan, regulasi yang berlaku.

• Berperansebagainarasumberdalamaspekpengendaliandalamhal Bank melakukan pengembangan penyelenggaraan aktvitas operasional dan fungsional serta teknologi sistem informasi Bank.

• Mengidentifikasi danmenilai kembali kewajaran kebijakandanprosedur yang ada di Bank secara berkesinambungan.

• Menyampaikan hasil audit yang telah dilaksanakan kepadaPresiden Direktur dengan tembusan kepada Dewan Komisaris dan Direktur Kepatuhan.

• Melaksanakantugaskhususdalamlingkuppengendalianintern

The History of Position and Practical Experience of the Head of IAWU DivisionThe basic appointment based on the letter of adoption of the Head of IAWU division No. 014/SP/BMD/KPO/2012 on February 2nd, 2012.

Head of SKAI is appointed and dismissed by President Director with the approval of Board of Commissioners and is submitted to the Financial Services Authority (FSA) with the adoption and dismission.

Duties and Responsibilities of Internal Audit:• Implementationofexamination/auditbasedonGovernance,Risk

and Compliance (GRC) to the functional and operational activities performing through the presentation of the reporting based on the determined standard.

• Conducting the evaluation and validation to the system ofcontrolling, managing, observing the effectivity and efficiency system and procedures for every unit of Bank’s organization.

• EnsuringtheGovernanceandcompliancesystemoftheBankhaveappropriated to the Vision and mission of Bank, as well as in line with other terms that regulated by Banking Authority and other authorized institutions.

• Identifying the early weakness and deviations, risk potency,performing analysis of the risk, giving solution / recommendation / alternative of improvement on the occured weakness and or needed controlling, based on the development of complexity and business of the Bank, both in the area of operational, functional and the utilize of information technology system, which will be the focus of audit.

• Performmonitoringandevaluationonauditdiscoveryresultsaswellas submitted the improvement suggestions to the Implementation of activities and system / policy / regulations that based on the applicable requirements, legislative rules, regulations.

• Playasanarator/speakerincontrollingaspectsinthecaseofBankperforming the development of operational and functional activities implementation as well as information system technology of the Bank.

• Identyfyingandreassessingthefairnessofthepolicyandproceduresthat exist in the Bank continuously.

• Submitting audit results that has been carried out to PresidentDirector with the copy to Board of Commissioners and Directors of Compliance.

• Implementingthespecialdutiesininternalcontrollingscopebasedon the applicable terms or based on the tasks of Directors and Board


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LAPORAN KEUANGAN

Financial Statement

sesuai ketentuan yang berlaku atau sesuai penugasan dari Direksi dan Dewan Komisaris.

Divisi Satuan Kerja Audit Intern (SKAI) melaksanakan fungsi pengawasan internal secara independen, memastikan kehandalan sistim pengawasan dan pengendalian intern Bank terhadap Good Corporate Governance Bank, manajemen risiko serta kepatuhan Bank. Kepala Divisi Satuan Kerja Audit Intern (SKAI) Bank membawahi SKAI dan Branch Auditor. Kedudukan Satuan Kerja Audit Intern (SKAI) secara struktur organisasi Bank berada dibawah Presiden Direktur dengan garis komunikasi kepada Dewan Komisaris dan Direktur Kepatuhan.

Fokus pemeriksaan SKAIPemeriksaan SKAI terfokus untuk memastikan pelaksanaan semua aktifitas lini bisnis Bank dan aktifitas harian karyawan di setiap kantor – kantor Bank telah mengacu pada budaya dan praktek tata kelola (Governance), Manajemen Risiko dan Kepatuhan terhadap regulasi-regulasi yang berlaku, serta sesuai dengan visi misi Bank.

Piagam Audit InternPiagam Audit Intern Bank ditetapkan dalam Keputusan Direksi no. 004/SK-BMD/DIR/2015 tanggal 26 Januari 2015, penyesuaian mencakup metode pemeriksaan SKAI yang sebelumnya berbasis Risk Based Audit menjadi Governance, Risk & Compliance (GRC).

Kegiatan SKAI tahun 2015SKAI telah melakukan pemeriksaan dan Evaluasi terhadap proses bisnis yang mencakup Manajemen Operasional, Perkreditan, Accounting, Asset Liability Management (ALMA), Logistik, Bancassurance, Bussiness Development, Teknologi Informasi (IT), Fungsi Kepatuhan, International Banking dan Kantor Cabang maupun Kantor Capem Bank Mestika,yakni:1. Audit tahunan terhadap 10 (sepuluh) Kantor Cabang beserta

capemnya,2. Audit tahunan terhadap 24 (dua puluh empat) Kantor Capem

KPO Medan,3. Audit Teknologi Informasi yang mencakup IT Vision SMS & General

Ledger, Kepatuhan & KYC, Hardware & License, SKNBI & Vision Sign dan Umum IT,

4. Audit Manajemen / Proses Bisnis pada KPO (Kantor Pusat Operasional) yang mencakup Manajemen Operasional, Kredit & Marketing, Logistik, Evaluasi Asset Liability Management (ALMA), Evaluasi Bancassurance, Evaluasi Business Development, Accounting,

5. Melakukan 723 (tujuh ratus dua puluh tiga) kali surprise audit khasanah.

Anti-FraudPada tahun 2015, Bank konsisten menerapkan Strategi Anti-Fraud pilar Pencegahan dengan;• Memberikan sosialisasi berkesinambungan terkait Employees

Anti-Fraud Awareness kepada seluruh karyawan Bank maupun karyawan baru.

• Membudayakan Customer Awareness melalui brosur yang disebarkan pada seluruh kantor Bank Mestika serta mempublikasikan program Customer Awareness di website resmi Bank (www.bankmestika.co.id).

• Mengidentifikasikerawananterjadinyapotensifraud pada setiap aktifitas melalui Fraud Self-Assesement yang dilakukan oleh masing-masing Cabang.

• Melakukan Surveillance System untuk memastikan efektifitas penerapan Strategi Anti-Fraud Bank.

• Melakukan upaya pencegahan fraud dari aspek SDM melalui Know Your Employee yang mencakup;– Pre-Employee Screening yaitu kebijakan dari Divisi Human

of Commissioners.

Internal Audit Work Unit (IAWU) division implementing the internal controlling function independently, ensuring the Reliability of internal controlling and supervision system of the Bank on Good Corporate Governance of the Bank, risk management as well as Bank’s compliance. Head of Internal Audit Unit division of the Bank supervise IAWU and Branch Auditor. The position of Internal Audit Work Unit (IAWU) in organizational chart of the Bank is below President Director with the line of communication to Board of Commissioners and Director of Compliance.

The Focus of IAWU’s ExaminationIAWU’s examination focused to ensure the implementation of all business activities of the Bank and employees’ daily activities in every Bank offices have referred to the culture and practices of Governance, Risk Management and Compliance on the applicable regulations, and also based on the Vision and mission of the Bank.

Internal Audit CharterInternal Audit Charter of the Bank is confirmed in the Directors decision No. 004/SK-BMD/DIR/2015 on January 26th, 2015, the customization includes examination methods of IAWU which before based on Risk Based Audit into Governance, Risk & Compliance (GRC).

IAWU’s activities in 2015IAWU has performed examination and evalluation on the business process which includes Operational Management, Crediting, accounting, Asset Liability Management (ALMA), Logistic, Bancassurance, Business development, Information Technology (TI), Compliance Function, International Banking and Branch Offices and sub-branch offices of Bank Mestika, i.e.:1. Annual Audit on 10 (ten) Branch Offices and also the sub branch

offices,2. Annual Audit on 24 (twenty four) sub branch offices of Operational

Head Office in Medan,3. Information Technology Audit which includes IT of Vision

SMS&General Ledger, Compliance &KYC, Hardware & License, SKNBI &Vision Sign and general IT,

4. Management Audit / Business Process on Head Office of Operational which includes Operational Management, Credit & Marketing, Logistic, Evaluation of Asset Liability Management (ALMA), Evaluation of Bancassurance, Evaluation of Business Development, Accounting,

5. Implementing 723 (seven hundred twenty three) times of glossary’s surprise audit.

Anti-FraudIn 2015, Bank consistantly applied the Anti- Fraud Strategic of Preventing pillar by;• Providing sustainable socialization related to the Employees Anti-

Fraud Awareness to on all employees of the Bank and the new employees.

• Cultivate the Customer Awareness through the brochures thatwere spreaded to all offices of Bank Mestika as well as publish the Customer Awareness program in the official website of the Bank (www.bankmestika.co.id).

• IdentifyingtheexistanceoffraudpotentionineveryactivitiesthroughFraud Self-assessment which is conducted by each branches.

• Performing Surveillance System to ensure the effectivity of theapplication of Anti-Fraud Strategy in the Bank.

• CarryingoutthefraudpreventioneffortfromtheaspectsofHumanResources through Know Your Employee that includes;– Pre-Employee Screening namely the policy from the Division of

Human Capital which consider some important aspects during







Discussion Analysis

Capital yang mempertimbangkan beberapa aspek penting pada saat proses rekrutmen calon karyawan,

– Kebijakan Rotasi / Mutasi / Promosi– Program Monitoring Karyawan

• PenyusunanWatch List.

Untuk penerapan strategi Anti Fraud pilar Deteksi, upaya yang ditempuh Bank antara lain sebagai berikut;• Whistleblowing: pada Bank disebut Speak-Up Policy yakni jalur

pelaporan terkait indikasi terjadinya tindakan fraud, dapat disampaikan secara lisan, tulisan dan melalui media elektronik.

• SurpriseAuditdanpelaksanaanauditsecararegularolehSKAI&Branch Auditor.

• PengawasanaktifDewanKomisarisdanDireksimelaluirapatdanlaporan hasil pemeriksaan dari bagian-bagian yang terkait, serta melalui laporan dari komite-komite.

Kesimpulan Umum Hasil Self-Assessment Pelaksanaan GCG (Good Corporate Governance)Bank telah Melaksanakan penilaian Self-Assessment Pelaksanaan GCG (Good Corporate Governance), sebagaimana telah diatur dalam Peraturan Bank Indonesia No.8/4/PBI/2006 dan perubahannya No.8/14/PBI/2006 serta Surat Edaran 15/15/DPNP tanggal 29 April 2013, perihal “Pelaksanaan Good Corporate Governance bagi Bank Umum”, Peringkat komposit hasil self assessment pada semester I & II 2015 adalah 2 (dua) atau menunjukkan bahwa penilaian GCG di Bank Mestika “Baik”

the candidates of employees recruitment process,– The policy of Rotation / Mutation / Promotion– Employees Monitoring Program

• ThearrangementofWatchList.

For the application of Anti Fraud strategy of Detection pillar, the efforts that are taken by the Bank are as follows;

• Whistleblowing:intheBankisasSpeak-UpPolicyisareportinglinerelated to the indication that fraud action occured, can be submitted orally, written and through electronic media.

• SurpriseAuditandauditimplementationregularlybyIAWU&BranchAuditor.

• The active Supervision of Board of Commissioners and Directorsthrough the meeting and the reports of examination results from related parts, as well as through the reports from Committess.

The General Conclusion of Self-Assessment’s results in GCG (Good Corporate Governance ) ImplementationBank has implemented the assessment of Self-Assessment In GCG (Good Corporate Governance) Implementation, as it has been regulated in the Bank Indonesia Regulation No. 8/4/PBI/2006 and the amendments No.8/14/PBI/2006 as well as the Circulor No. 15/15/DPNP on April 29th, 2013 on the subject of “The Implementation of Good Corporate Governance for Commercial Bank”, Composite Rank of self assessment results in the 1st & 2nd terms of 2015 are 2 (two) or indicated that the assessment of GCG in Bank Mestika “Satisfaction”.

Pelaksanaan fungsi kepatuhan merupakan salah satu unsur penting dalam upaya peningkatan ketahanan perbankan dan memitigasi risiko-risiko yang berdampak pada tingkat kesehatan Bank. Salah satu risiko adalah risiko kepatuhan. Risiko kepatuhan adalah risiko yang timbul akibat Bank tidak mematuhi dan/atau tidak melaksanakan peraturan perundang-undangan dan ketentuan yang berlaku. Untuk dapat meminimalkan potensi risiko kepatuhan yang mungkin terjadi, seluruh jajaran organisasi perlu bertanggung jawab terhadap pengelolaan risiko kepatuhan pada seluruh aktivitas Bank.

Bank Mestika telah menunjuk Direktur Kepatuhan yang membawahi fungsi Kepatuhan dan Dewan Komisaris juga turut berperan aktif dalam melakukan pengawasan terhadap budaya dan fungsi kepatuhan di lingkungan Bank. Pelaksanaan fungsi Kepatuhan dan upaya-upaya tersebut dituangkan dalam Laporan Kepatuhan yang disampaikan secara semesteran dimana Bank telah menyampaikan Laporan Kepatuhan tahun 2015 kepada Otoritas Jasa Keuangan dengan tembusan kepada Presiden Direktur dan Dewan Komisaris. Sesuai ketentuan yang berlaku dan secara garis besar melaporkan tugas dan tanggung jawab Direktur yang membawahi fungsi Kepatuhan antara lain :• Pemantauanterhadappelaksanaanrencanakerjadanrealisasinya

serta perbandingan pencapaian kinerja bank,• PenerapanprinsipmengenalnasabahdanProgramAPU&PPT,• SumberDayaManusia,• ManajemenRisiko,• Good Corporate Governance,• Hasil pemantauan terhadap pelaksanaan komitmen bank

dengan Otoritas Jasa Keuangan dan/atau Bank Indonesia,• Pemberian rekomendasi terhadapkredit yangdiserahkanpada

Komite C dengan limit ≥ Rp.10 miliar (Sepuluh Miliar Rupiah) dan Komite D,

• Sosialisasi kepada Bagian/Satuan Kerja Terkait mengenaiketentuan Otoritas Jasa Keuangan, Bank Indonesia dan

The Implementation of compliance fuction is one of the important elements in the effort of improving the banking endurance and mitigate the risks that impact on the health level of the Bank. One of the risk is Compliance risk. Compliance risk is the risk which appear because of the Bank doesn’t obey and/or doesn’t implement the regulation and the applicable rules. To be able to minimize the potential risk of compliance that might be occur, all of the organization ranges must responsible on the compliance risk management for all activities of the Bank.

Bank Mestika has appointed The Director of Compliance who supervise the compliance function and the Board of Commissioners also actively take part in supervising the culture and function of compliance in the environment of the Bank. The implementation of Compliance function and the efforts are listed in the Compliance Report which is submitted termly where the Bank has submitted the Compliance Report in 2015 to the Financial Services Authority with the copy to the President Director and Board of Commissioners. Based on the applicable terms and boardly speak, reporting the Director’s duties and responsibilities who supervise the compliance function, i.e.:• Theobservationtotheworkplanimplementationandtherealization

as well as the comparison of the bank’s performance achievement,• The application of knowing customers principle and AMT & CFT

program,• HumanResources,• RiskManagement,• GoodCorporateGovernance,• TheobservationresultsontheimplementationofBank’scommitment

with the Financial Services Authority and/or Bank Indonesia,• Providing the recommendation on the credit which is submitted

to the C committee with the limit of ≥ Rp.10 billions (ten billions Rupiah) and D committee,

• Socialzation to the Related Unit/Part about the Financial ServicesAuthority term, Bank Indonesia and regulation that are applicable

7.2. KEPATUHAN Compliance


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LAPORAN KEUANGAN

Financial Statement

peraturan perundang-undangan yang berlaku sebagai salah satu upaya dalam meningkatkan budaya kepatuhan Bank dan meminimalkan risiko Kepatuhan yang ada yang diakibatkan oleh kurangnya informasi dan pengetahuan terkait ketentuan atau peraturan Otoritas Jasa Keuangan dan/atau Bank Indonesia,

• Penerapan sistem dan prosedur kepatuhan yang digunakanuntuk menyusun ketentuan dan pedoman intern Bank yakni melalui Manual on Manual Prosedur Kerja (SOP)/Ketentuan/Pedoman Internal Bank,

• Pemantauan terhadap penyampaian laporan atau koreksilaporan yang akan disampaikan ke Otoritas Jasa Keuangan, Bank Indonesia dan Regulator lainnya untuk meminimalisir risiko kepatuhan Bank dalam penyampaian laporan atau koreksi laporan.

Untuk membantu pelaksanaan tugas Direktur Kepatuhan, Bank membentuk Satuan Kerja Kepatuhan yang bersifat independen terhadap satuan kerja lain. Tugas dan tanggung jawab Satuan Kerja Kepatuhan diarahkan kepada peningkatan Compliance Awareness untuk membentuk Compliance Culture pada seluruh kegiatan usaha Bank dan meminimalkan risiko kepatuhan dengan merumuskan kebijakan dan prosedur manajemen risiko kepatuhan, memantau pelaksanaannya serta memastikan terlaksananya Kepatuhan Bank terhadap komitmen yang di buat oleh Bank kepada Otoritas Jasa Keuangan, Bank Indonesia dan/atau Otoritas pengawas lain yang berwenang.

Kegiatan Kepatuhan 2015Sepanjang tahun 2015, kegiatan kepatuhan yang dilakukan meliputi:• Mengikutsertakan staff kepatuhan dalam pelatihan/sosialisasi/

workshop internal dan eksternal terkait fungsi kepatuhan• Melakukan proses pengelolaan risiko kepatuhan dengan

berkoordinasi dengan satuan kerja manajemen risiko• MemonitoringpenyampaianlaporankeregulatorBank.• Melakukankajiankepatuhankreditmeliputidanakepadagrup

debitur inti secara akumulasi , penyediaan dana kepada Komite C dengan limit ≥ Rp. 10 miliar (sepuluh Miliar Rupiah) dan Komite D,

• Merekomendasikanpengkiniandanpenyempurnaankebijakan,ketentuan, sistem maupun prosedur internal Bank,

• Melakukan sosialisasi ketentuan internal dan eksternal secaralangsung maupun secara tidak langsung yaitu melalui Mestika Mail System (MMS) dan Internal Informasi System (IIS),

• Memastikan dilaksanakannya penyampaian laporan kepadaOtoritas Jasa Keuangan tentang pelaksanaan Direktur yang membawahkan Fungsi Kepatuhan,

• MelakukanKajianKepatuhanOperasionaldanKajianKepatuhanSosialisasi Ketentuan Intern yang dilakukan melalui self-assessment,

• Memonitoring terhadap seluruh komitmen yang dibuat olehBank kepada Otoritas Jasa Keuangan,

• Melaksanakan training terkait fungsi kepatuhan kepada karyawan-karyawan baru,

• Melakukanpemantauandanpengkiniandatanasabah,• Menyampaikan Laporan Transaksi Keuangan Tunai (LTKT),

Laporan Transaksi Keuangan Mencurigakan (LTKM), Laporan Transaksi Keuangan Dari dan Ke Luar Negeri (LTKL), dan Sistem Informasi Jasa Terpadu (SIPESAT) kepada PPATK,

• Melaksanakanpemeriksaanon site untuk memantau penerapan APU & PPT,

• Melakukankajianaspekkepatuhanlainnya.

as one of the efforts in improving the compliance culture of the Bank and minimizing the risk of the Compliance that occured due to lack of information and knowledge related to the terms and FSA rules and/or Bank Indonesia,

• Theapplicationofcompliancesystemandprocedurethatareusedfor arranging the terms and internal guidelines of the Bank namely through Manual on Manual of Work Procedures (SOP)/Terms/InternalGuidelines of the Bank,

• Theobservationonthereportsubmissionorreportcorrectionwhichis submitted to the Financial Services Authority, Bank Indonesia and other regulators to minimize the compliance risk of the Bank in submitting report or correcting report.

To assist the task implementation of the Compliance Director, Bank forms the Compliance Unit which independent to other units. Duties and Responsibilities of Compliance Unit are directed to the improvement of Compliance Awareness to form Compliance Culture on all business activities of the Bank and minimizing the Compliance risk by formulate the policy and procedure of compliance risk management, observing the implementation and ensuring the implementation of the Bank’s Compliance on the Commitments that are made by the Bank to Financial Services Authority, Bank Indonesia and/or other supervise authorities who are authorized.

Compliance Activities in 2015Througout 2015, the compliance activities that are undertaken include:• Takethecompliancestaffjoinintheinternalandexternaltraining/

socialization/workshop related to compliance function• Performingthemanagingprocessofcomplianceriskbycoordinating

with the risk management unit• MonitoringthereportsubmissiontotheregulatorsoftheBank.• Reviewing the credit compliance includes funds to the coredebtor

group accumulately, distributing funds to C Committee with the limit of ≥ Rp.10 billions (ten billions Rupiah) and D Committee,

• Recommending the update and perfection of policy, terms/provisions, internal system or procedure of the Bank,

• Socializationofinternalandexternaltermsdirectorindirectlynamelythrough Mestika Mail System (MMS) and Internal Informatiion System (IIS),

• EnsuringthesubmissionofreportstotheFinancialServicesAuthorityabout Director’s implementation which supervise Compliance Function,

• ReviewingOperationalComplianceandSocializingComplianceofInternal Provisions that are undertaken through self-assessment,

• MonitoringallcommitmentsthataremadebytheBanktoFinancialServices Authority,

• Implementationof training related toCompliance Function to thenew employees,

• ObservingandUpdatingcustomers’data,• SubmittingtheCashFundTransactionReports,SuspiciousFinancial

Transaction Reports, Financial Transaction Reports from and to foreign country, and Integrated services Information System to Indonesian Financial Transaction Reports and Analysis Center (INTRAC),

• ExaminingtheonsitetoobservetheapplicationofAMT&CFT,• Reviewingothercomplianceaspects.







Discussion Analysis

Sumber daya manusia merupakan salah satu faktor kunci keberhasilan untuk memenangkan persaingan dalam era globalisasi dan perdagangan bebas. Sebagai implikasi dari semakin meningkatnya tingkat persaingan, tuntutan sumber daya manusia yang berkualitas semakin meningkat pula. Sehingga perlu dilakukan upaya-upaya peningkatan kualitas sumber daya manusia, oleh sebab itu Divisi Human Capital menerapkan strategi berbasis kompentensi secara konsisten melalui program rekrutmen, pendidikan dan pelatihan karyawan serta pengembangan organisasi.

Salah satu pernyataan Misi Bank Mestika adalah “memperkuat serta mengembangkan citra bank, Sumber Daya Manusia (SDM) yang kompeten dan berintegritas tinggi serta kapasitas layanan bank demi mendukung upaya pengembangan usaha”. Hal ini menunjukkan keseriusan Manajemen Bank dalam mengembangkan SDM sebagai modal Bank. Sejalan dengan itu, Bank Mestika melakukan pengembangan SDM yang diimplementasikan secara komprehensif, sistematis dan terukur.

1. Kebijakan Pengelolaan SDMKebijakan Pengelolaan SDM mengacu kepada Undang-Undang Republik Indonesia tentang ketenagakerjaan, Peraturan Perusahaan Bank Mestika (2015-2017) dan Pedoman Pengelolaan Sumber Daya Manusia Bank Mestika sesuai dengan Surat Keputusan Internal Bank nomor 15/SK-BMD/DIR/2010 tanggal 18 Mei 2010 dan nomor 014/SK-BMD/DIR/2014 tanggal 15 Agustus 2014 tentang Pembentukan Bagian Pendidikan dan Perencanaan Sumber Daya Manusia PT Bank Mestika Dharma Tbk.

2. Kinerja tahun 2015Pada bidang ketenaga-kerjaan, Bank Mestika telah berupaya dalam menempuh beberapa langkah dalam melakukan Manajemen SDM dengan baik, antara lain:• MenyesuaikanstrukturdankeanggotaanmanajemenBank,• MenyempurnakankebijakandibidangHuman Resouce,• Mengembangkan kualitas SDM dengan melakukan

pengembangan dan pelatihan yang disesuaikan dengan kebutuhan organisasi,

• Memberikan pendidikan dan pelatihan khususnya kepadapengurus dan pejabat Bank untuk mengikuti ujian program sertifikasi manajemen risiko,

• Melakukanrekrutmendanseleksitenagakerjayanghandal,• Meningkatkan motivasi kinerja karyawan dan kualitas

pemeliharaan karyawan dengan melakukan perbaikan fasilitas karyawan dan melakukan komunikasi yang efektif.

3. Komposisi SDMPada tahun 2015, jumlah karyawan Bank Mestika sebesar 1,293 orang atau menurun sebesar 2.04% dari tahun 2014.

Komposisi karyawan berdasarkan Pendidikan sepanjang tahun 2015, sebagai berikut:

Human Resources are one of the key achievement factors to win the compatition in the globalization era and Free Trade. As the increasing implication of the competition level, the demands of qualified human resources are increase too. So it need to conduct the efforts of increasing qualified human resources, so that the Human Capital Division applied the strategy based on the consistant Competency through recruitment program, education and training of the employees as well as organizational development.

One of the statements of Bank Mestika’s missions are “strenghten as well as develop the image of the bank, the competent and high integrity- Human Resources as well as bank services capacity in order to support the efforts of business development”. This thing shows the seriousity of the Bank management in developing Human resources that are implemented comprehensively, systematic and measured.

1. Human Resources Management PolicyHuman resouces management policy related to the laws of Republic Indonesia about the employment, Corporate rules of Bank Mestika (2015-2017) and The Guidelines of Human Resources Management in Bank Mestika based on the Decree No. 15/SK-BMD/DIR/2010 May 18th, 2010 and No. 014/SK-BMD/DIR/2014 on August 15th, 2014 about the Formation of Educational and Human Resources Planning parts of PT Bank Mestika Dharma Tbk.

2. Performance in 2015In the employment field, Bank Mestika has attempted in taking some steps of performing Human Resources Management well, as:• CustomizethestructureandmembershipofBank’smanagement,• EnhancethepoliciesinHumanResourcefield,• Developing Human Resources quality by developing and training

based on the organizational needs,• Providing education and training especially to the boards and

officers of the Bank to join the test of risk management certification program,

• Recruitingandselectingtheexpertemployees,• Improvingthemotivationofemployees’performanceandemployees

maintenance’s by repairing the facilities of the employees and communicate effectively.

3. The Composition of HRIn 2015, the total of employees in Bank Mestika is 1,293 people or decrease 2.04% from 2014.

The composition of the employees based on the education throughout 2015, as follows:

7.3. HUMAN CAPITAL Human Capital


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Financial Statement


Strata 2 & Strata 3 Master’s Degree & Doctorate Degree 35 28

Strata 1 Bachelor’s Degree 851 663

Diploma Diploma 145 346

Sekolah Menengah Umum Senior High School 227 245

Sekolah Menengah Pertama Junior High School 35 38

Jumlah Total 1.293 1.320

Komposisi karyawan berdasarkan gender sepanjang tahun 2015, sebagai berikut:


Wanita Woman 744 772

Pria Man 549 548


Komposisi karyawan berdasarkan Usia sepanjang tahun 2015, sebagai berikut:


<20 25 18

20-29 680 720

30-39 326 336

40-49 194 181

≥50 68 65


Komposisi karyawan berdasarkan Golongan sepanjang tahun 2015, sebagai berikut:


Pembina Governing Board 3 4

Senior Director Senior Director 2 2

Junior Director Junior Director 3 2

Asisten Director Assistant Director 8 8

Senior Manager Senior Manager 35 31

Junior Manager Junior Manager 16 18

Asisten Manager Assistant Manager 125 121

Senior Staff Senior Staff 343 286

Junior Staff Junior Staff 637 716

Non Staff Non Staff 121 132


4. Sistim Rekrutmen PegawaiProgram rekrutmen dilakukan secara komprehensif meliputi seleksi awal berupa verbal dan non verbal, wawancara dan assessment sehingga diharapkan menghasilkan calon karyawan yang potensial. Proses rekrutmen dilakukan secara berkelanjutan dalam rangka memenuhi kebutuhan atas karyawan berkualitas. Rekrutmen dilakukan dengan beberapa cara antara lain melalui website Bank, iklan di bursa pencari kerja serta staff refferal.

Divisi human capital secara terus menerus mengembangkan sistem rekrutmen dan seleksi karyawan serta memberikan pelatihan dan peningkatan kompentensi kepada pihak yang melakukan rekrutmen

The composition of employees based on the gender throughout 2015, as follows:

Composition of employees based on the ages throughout 2015, as follows :

The Composition of employess based on the group throughout 2015, as follows:

4. Employee Recruitment SystemRecruitment process is implemented comprehensively includes front selections which are verbal and non verbal, interview and assessment expected to get potential candidates of the employees. Recruitment process is implemented continuously in order to fulfil the requirements of the qualified employees. Recruitment is implemented by some ways i.e. through the website of the Bank, the advertisement in Job vacancy exchange as well as staff refferal.

Human Capital Division continuosly developing the recruitment system and employees’ selection as well as provide the training and competency improvement to the parties that recruit so the recuited human resources







Discussion Analysis

sehingga kualitas sumber daya manusia yang direkrut sesuai dengan standar yang ditetapkan.

5. Kesempatan Kerja yang SamaDalam rangka mewujudkan prinsip persamaan kesempatan dan keberagaman dalam lingkungan Bank, Bank Mestika menjamin bahwa setiap karyawan punya hak yang sama untuk dipekerjakan dan mengembangkan karir tanpa mempertimbangkan faktor suku, agama, kepercayaan, ras, jenis kelamin, status pernikahan, orientasi seksual, warna kulit, ataupun indikator lainnya yang bisa ditafsirkan sebagai bentuk-bentuk diskriminasi.

quality based on the determined standard.

5. Equal Employment OpportunityIn order to realize the equality principle of opportunity and diversity in the environment of the Bank, Bank Mestika ensured that every employees has an equal right to be employed and develop the career without considering their ethnicity, religions, belief, race, gender, marital status, sexual orientation, skin color, or other indicators that could be interpreted as the forms of discrimination.

Bank sangat rentan terhadap kemungkinan digunakan sebagai media pencucian uang dan pendanaan terorisme. Untuk memitigasinya bank diwajibkan mendukung pencegahan tindak pidana pencucian uang dan pendanaan terorisme dengan menerapkan APU dan PPT sesuai dengan PBI No.14/27/PBI/2012 tanggal 28 Desember 2012 tentang anti pencucian uang dan pendanaan terorisme.

Langkah yang telah ditempuh oleh bank dalam melaksanakan program APU dan PPT adalah:• PembentukanUnitKerjaPrinsipPengenalanNasabah(UKPN),• MemastikanpelaksanaanprogramAPU&PPTtelahdilaksanakan

sesuai dengan Kebijakan dan Prosedur yang ditetapkan yaitu Proses CDD/EDD pada proses penerimaan nasabah / calon nasabah,

• Melaksanakan pengelompokkan nasabah, Customer Due Dilligence (CDD) , Walk In Customer (WIC) berdasarkan tingkat risiko (Risk Based Approach),

• Melakukan Enchanced Due Dilligence (EDD) terhadap nasabah yang tergolong berisiko tinggi,

• Melakukan screening nasabah baru berdasarkan daftar teroris yang dipublikasikan oleh Persatuan Bangsa Bangsa (PBB),

• Melakukan pemantauan transaksi nasabah secara harianuntuk mengidentifikasi transaksi tergolong kurang wajar/ mencurigakan,

• Melaporkan hasil pemantauan terhadap transaksi keuanganyang tergolong mencurigakan (LTKM/STR). Melaporkan transaksi tunai dengan jumlah tertentu (LTKT/CTR) , Melaporkan transaksi keuangan transfer dana dari dan keluar negeri (LTKL), dan menyampaikan laporan SIPESAT / SIPJT (Sistem Informasi Pengguna Jasa Terpadu) sebagai pemenuhan kewajiban kepada pihak regulator (PPATK),

• Melaksanakanpengkiniandatasecaraberkesinambunganuntukmendukung kegiatan pemantauan transaksi keuangan nasabah sesuai dengan ketentuan PBI No.14/27/PBI/2012 tentang APU dan PPT.

Mengadakan pelatihan intern dan mengikut-sertakan Pejabat dan Staf bank dalam pelatihan/ sosialisasi external terkait Penerapan APU dan PPT sehingga meningkatkan pemahaman serta keterampilan petugas dalam mendeteksi adanya transaksi keuangan yang terkait pencucian uang dan pendanaan terorisme.

Bank is vurnerable to the possibility of being as money laundering and terrorism financing media. To mitigate them, the bank must support the prevention on the criminal act of money laundering and terrorism financing by applying AMT & CFT based on PBI No.14/27/PBI/2012 December 28th, 2012 about Money Laundering and Terrorism Financing Prevention.

Steps taken by the Bank in implementing AMT & CFT program are:• Establishment ofWorking Unit of Introducing Customers Principle

(UKPN), • Ensuring the implementation of AMT & CFT have been carried

out based on the determined policy and procedures namely CDD/EDD process on receiving customers / candidates of the customers process,

• Implementationofthecustomersgrouping,CustomerDueDilligence(CDD) ,Walk In Customer (WIC) based on the risk level (Risk Based Approach),

• EnhancedDueDilligence(EDD)onthehighriskcustomers,• Screening the new customers based on the terrorists list which is

published by United Nations (UN),• Observing the customers’ transactions daily to identify if the

transactions classified as unfair / suspicious,• Submittingtheobservationresultsonthefinancialtransactionsthat

are classified as suspicious. Reporting/ Submitting cash transactions with the certain amount, submitting the financial transactions of fund transferring from and to foreign country, and submitting the reports of Information System of Integrated Services Users as the fullfilment of the obligation to the related regulators (PPATK),

• Implementing the updating data continuously to support theobservation activity of the customers financial transactions based on the provisions of PBINo.14/27/PBI/2012 about AMT & CFT.

Held the internal training and let the officers and staffs taking part in the training/ external socialization related to the application of AMT and CFP so improving the understandings as well as the officers’ skill in detecting the financial transactions which related to the money laundering and terrorism financing.

7.4. ANTI PENCUCIAN UANG DAN PENCEGAHAN PENDANAAN TERORISME (APU & PPT)

Anti Money Laundring (AMT) and Combating the Financing on Terrorism (CFT) Program


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LAPORAN KEUANGAN

Financial Statement

7.5. TEKNOLOGI SISTEM INFORMASI Information Technology Systems

7.6. MANAJEMEN RISIKO Risk Management

Agar dapat tumbuh dan berkembang di tengah persaingan bisnis yang semakin ketat, Bank harus meningkatkan kehandalan Teknologi Informasi (TI) guna mendukung perkembangan bisnis, memberikan layanan yang baik dan meningkatkan kualitas layanan dengan tetap memperhatikan aspek risiko operasional. Teknologi Informasi bagi Perbankan semakin memegang peran penting dalam meraih tujuan perusahaan serta sebagai wadah untuk meningkatkan aspek kepatuhan serta penerapan tata kelola perusahaan yang baik, untuk meningkatkan efisiensi, dan daya saing perusahaan.

A) TEKNOLOGI INFORMASI Komitmen Bank Mestika menjadi Bank terkemuka yang

sehat serta tumbuh secara wajar dalam upaya mendorong pertumbuhan ekonomi nasional dengan berlandaskan prinsip profesionalisme perbankan dan nilai tambah kepada nasabah diwujudkan dengan senantiasa meningkatkan kapasitas dan kemampuan sistem teknologi informasi guna mendukung peningkatan transaksi dan pertumbuhan bisnis Bank yang semakin kompleks yang selaras dengan rencana bisnis bank.

B) TATA KELOLA Teknologi informasi yang handal juga mendukung upaya

Bank untuk melakukan efisien di berbagai bidang, akselerasi penerapan IT Governance melalui penyelarasan rencana strategis TI dengan strategi Bank, optimalisasi pengelolaan sumber daya, pemanfaatan IT value delivery, pengukuan kinerja, penerapan manajemen resiko yang efektif dan peningkatan peranan IT Steering Committee.

Program penerapan dan aktivitas pengembangan teknologi informasi Bank Mestika selama tahun 2015 sebagai berikut :1. Penerapan Sistem Kliring Nasional Bank Indonesia (SKN-BI)

Generasi II,2. Penerapan Real Time Gross Settlement System Bank Indonesia

(RTGS-BI) Generasi II,3. Penyediaan jaringan cadangan/backup line pada electronic

payment provider Finnet & Artajasa,4. Penyediaan jaringan cadangan ke Kementrian Keuangan untuk

sistem pembayaran pajak,5. Peremajaan UPS Disaster Recovery Center (DRC) Bank,6. Peningkatan keamanan sistem operasi dengan melakukan

update directory server,7. Pengembangan kartu ATM berbasis chip sesuai dengan

Regulator,8. Peremajaan server e-Banking,9. Mendukung gerakan Go Green dengan penyediaan sistem

laporan secara elektronik (paperless),10. Pengembangan aplikasi internal untuk mendukung bisnis Bank.

Manajemen risiko Bank diterapkan pada seluruh aktivitas fungsional dari seluruh Divisi/ Bagian yang terekspos risiko, hal tersebut dilakukan dalam upaya untuk mengendalikan, memitigasi dan meminimalkan potensi kerugian yang dapat terjadi dengan desain pengendalian yang efektif dan efisien. Dalam hal ini manajemen menetapkan framework strategi manajemen risiko yang mencakup kebijakan, prosedur dan limit risiko, proses manajemen risiko, risk response dan risk treatment, business process review, risk analytic dan

Risk management of the Bank is applied on all functional activities of all risk exposed divisions/parts, that case is conducted by the effort to control, mitigate and minimize the loss potency that can occurred with the efective and efficient controlling design. In this case, managements determined the framework of risk management strategy that includes policy, procedure and risk limit, risk management process, risk response and risk treatment,business process review, risk analytic and report (reporting). The framework was applied consistantly with being supported

In order to grow and develop in the middle of tighter business competition, Bank must improve the expertness of Information Technology (IT) to support the business development, providing good services and improving the services quality by keep giving attention to the operational risk aspects. Information Technology for banking is more in holding the important role in achieving the company’s goal as well as be a part to improve the compliance aspects as well asthe application of GCG, to improve the efficiency and competitiveness of the company.

A) INFORMATION TECHNOLOGY The commitment of Bank Mestika became the healthy and fair

leading Bank in attempting to encourage the national economic development based on the banking professionalism principles and additional value to the customers were created by always improving the transactions and business growth of the Bank that becoming more compatibly complex with the business plan of the Bank.

B) GOVERNANCE The expert Information Technology is also support the effort of the

Bank to perform efficiency in all fields, accelerate the application of IT Governance through the harmonization of the strategic plan of IT with the Bank’s strategy, optimizing resources mangement, the use of IT value delivery, the endorsement of the performance, the application of effective risk management and the improvement of IT Steering Committee role.

The application program and the activities of information technology development of Bank Mestika throughout 2015 are as follows:1. The application of National Clearing System of Bank Indonesia (SKN-

BI) 2nd Generation,2. The application of Real Time Gross Settlement System of Bank

Indonesia (RTGS-BI) 2nd Generation,3. Provision of backup line on electronic payment provider in Finnet &

Artajasa,4. Provision of backup line to the Ministry of Financial for tax payment

system,5. Rejuvenation of UPS Disaster Recovery Center (DRC) of the Bank,6. The improvement of operational system safety by conducting update

directory server,7. Development of ATM card based on the chip according to the

Regulator,8. Rejuvenation of e-Banking server,9. Support the Go Green Movement by the provision of electronical

report system (paperless),10. The development of internal application to support the businesses of

the Bank.







Discussion Analysis

report (pelaporan). Framework tersebut diterapkan secara konsisten dengan didukung oleh seluruh lini organisasi baik oleh risk taker maupun risk control.

Peningkatan kualitas penerapan manajemen risiko dan sistem pengendalian internal terus dilakukan untuk mengakomodir kompleksitas usaha dan struktur organisasi yang dimiliki oleh Bank, mengingat bahwa pelaksanaan manajemen risiko memegang peran penting dalam indikator keberhasilan organisasi untuk mencapai tujuannya. Peningkatan kualitas penerapan manajemen risiko tersebut mencakup tata kelola, kerangka, proses manajemen risiko, SDM, SIM dan sistem pengendalian risiko. Sistem pengendalian internal merupakan tanggung jawab dari setiap SDM dari seluruh lini organisasi yang didesain agar mampu untuk mengakomodir setiap kegiatan usaha dalam kondisi yang wajar maupun kahar (disaster).

Sebagai tahapan akhir dalam pelaksanaan manajamen risiko, permodalan memiliki peran penting sebagai wujud antisipasi atas potensi kerugian yang dapat terjadi, sehubungan dengan hal tersebut penilaian kewajiban penyediaan modal minimum sesuai dengan profil risiko Bank (ICAAP) terus dilakukan secara konsisten untuk mengetahui kemampuan permodalan Bank dalam mengahadapi eksposur risiko. Dengan rasio CAR sebesar 28.56% posisi Desember 2015 maka dapat disimpulkan bahwa permodalan kuat dan masih mampu untuk meng-cover seluruh risiko dalam keadaan normal maupun disaster serta mendukung ekspansi usaha ke depan.

Manajemen Risiko senantiasa mengalami continual improvement, hal tersebut dilakukan untuk menjaga dan memastikan efektivitas serta konsistensi dari penerapan mitigasi/ pengendalian atas eksposur risiko yang dapat timbul. Selama tahun 2015, beberapa hal dilakukan dalam kaitannya dengan continual improvement tersebut seperti penyempurnaan tools pengukuran dan penilaian risiko, penambahan metode dan skenario stress testing, pengembangan SIM (Sistem Informasi Manajemen) dengan dashboard reporting untuk penilaian Profil Risiko dengan integrasi data Core Banking serta peningkatan risk control untuk aktivitas internet banking dan mobile banking.

PROFIL RISIKOMengacu pada ketentuan yang diatur dalam PBI No. 11/25/PBI/2009 dan SE BI No. 13/23/DPNP mengenai Penerapan Manajemen Risiko bagi Bank Umum, berikut adalah hasil penilaian Profil Risiko selama tahun 2015 yang dilakukan setiap Triwulanan dan dilaporkan kepada regulator :

JENIS RISIKO Risk Type TW I 2015 TW II 2015 TW III 2015 TW IV 2015

Kredit Credit 2 2 2 2

Pasar Market 2 2 2 2

Likuiditas Liquidity 2 2 2 2

Operasional Operational 2 2 2 2

Hukum Legal 2 2 2 1

Reputasi Reputation 2 2 2 2

Stratejik Strategic 2 2 2 2

Kepatuhan Compliance 1 1 1 2

Komposit Composites 2 2 2 2

Keterangan Description : 1 = Low, 2 = Low to Moderate, 3 = Moderate, 4 = Moderate to High, 5 = High

by all of the organizational parts, both are risk taker and also risk control.

The quality improvement of risk management application and internal controlling system keep being conducted to accomodate the complexity of the business and organizational structure that are possessed by the Bank, considering that risk management implementation held the important role in the organizational achievement indicator to achieve the goals. The improvement of the risk management application’s quality included governance, framework, risk management process, HR, Information System of Management and risk controlling system. Internal controlling system is the responsibility of every HR from all organizational parts that are designed in order to be able to accomodate every business activities in the reasonable conditions and disorder (disaster).

As the final stage in the implementation of risk management, capital has an important role as a form of the anticipation for loss potential that might be occured, along with it, the captial adequacy ratio assessment based on the risk profile of the Bank (ICAAP) continues consistently to determine the capital ability of the Bank in facing the risk exposure. With CAR ratio at 28.56% in the position of December 2015 it can be concluded that the capital was strong and was still able to cover all of the risks in the normal or disaster condition, as well as support the expansion of the future business.

Risk Management always occures continual improvement, that is for keeping and ensuring the effectivity as well as the consistency of the application of mitigation/controlling on risk exposure which might be occured. During 2015, some cases are conducted in the relation with the continual improvement, like enhancing risk measurement and assessment tools, the additional methods and scenario of stress testing, the development of Information System of Management by dashboard reporting to assess the Risk Profile with the integration of Core Banking data as well as the improvement of risk control for the activities of internet banking and mobile banking.

Risk ProfileReferring to the regulated provisions in PBI No. 11/25/PBI/2009 and SEBI No. 13/23/DPNP about The application of Risk Management for General Bank, here are the assessment results of Risk Profile during 2015 that are implemented every quarters and are submitted to the regulator :


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LAPORAN KEUANGAN

Financial Statement

7.6.1. PERMODALAN

Total Modal Bank tercatat sebesar Rp 2,322,663 (dalam jutaan rupiah) untuk periode Desember 2015, dengan struktur dan karakteristik sebagai berikut :1. Modal Inti (tier 1) sebesar Rp 2,257,332 (dalam jutaan rupiah),

dengan persentase sebesar 97.19% dari total Modal. Modal Inti (tier 1) bersumber dari :a. Modal Inti Utama sebesar Rp 2,257,332 (dalam jutaan rupiah),

dengan persentase sebesar 100% dari total Modal Inti (tier 1). Modal Inti Utama bersumber dari :i. Modal disetor sebesar Rp 818,018 (dalam jutaan rupiah),

dengan persentase 36.24% dari total Modal Inti Utama;ii. Cadangan tambahan modal (Additional capital reserves)

sebesar Rp 1,454,262 (dalam jutaan rupiah), dengan persentase 64.42% dari total Modal Inti Utama.

b. Bank tidak memiliki Modal Inti Tambahan.2. Modal Pelengkap (tier 2) sebesar Rp 65,331 (dalam jutaan

rupiah), dengan persentase sebesar 2.81% dari total Modal. Modal Pelangkap (tier 2) bersumber dari Cadangan umum aset produktif.

Terdapat 3 (tiga) pendekatan yang digunakan oleh Bank dalam menilai kecukupan modal untuk mendukung aktivitas yang dilakukan diantaranya :a. Penilaian ATMR (Aktiva Tertimbang Menurut Risiko) untuk risiko

kredit, risiko pasar dan risiko operasional (pilar 1 aturan Basel II Accord) yaitu minimal 8% dari ATMR,

b. Penilaian Profil Risiko Bank yaitu minimal 8% dari ATMR untuk Profil Risiko peringkat 1, 9% s/d kurang dari 10% dari ATMR untuk peringkat 2, 10% s/d kurang dari 11% dari ATMR untuk peringkat 3 dan 11% s/d 14% dari ATMR untuk peringkat 4 atau peringkat 5,

c. Penilaian Risiko pada pilar 2 aturan Basel II Accord untuk risiko konsentrasi kredit, IRRBB (Interest Rate Risk on Banking Book), risiko likuiditas, risiko hukum, reputasi, stratejik dan kepatuhan.

7.6.1. CAPITALIZATION

The total of Bank’s capital is listed in the amount of Rp 2,322,663 (in millions rupiah) in the period of Desember 2015, with the structures and characteristics are as follows :1. Core Capital (tier 1) with the amount of Rp 2,257,332 (in millions

rupiah), with the percentage is at 97.19% from the total of Capital. Core capital (tier 1) came from :a. Main core capital with the amount of Rp. 2,257,332 (in millions

rupiah), with the percentage is at 100% from the total of core Capital (tier 1). Main Core Capital came from :i. Paid-in capital with the amount of Rp 818,018 (in nmillions

rupiah), with the percentage is at 36.24% from the total of Main Core Capital;

ii. Additional reserved capital (Additional capital reserves) with the amount of Rp 1,454,262 (in millions rupiah), with the percentage is at 64.42% from the total of main core capital.

b. Bank doesn’t have additional core capital.2. Supplementary capital (tier 2) amounted to Rp 65,331 (in millions

rupiah), with the percentage is at 2.81% from the total of the capital. Supplementary capital (tier 2) came from General reservations of productive assets.

There are 3 (three) approaches that are used by the Bank in assessing the capital adequacy to support the activities that are undertaken including :a. The assessment of Risk-Based Balanced Asset (RBBA) for credit risk,

market risk and operational risk ( 1st pillar on Basel II Accord Rules) namely at least 8% of Risk-Based Balanced Asset (RBBA),

b. Risk Profile Assessment of the Bank namely at least 8% of RBBA for 1st ranked risk profile, 9% to less than 10% of RBBA for 2nd rank, 10% to less than 11% of RBBA for 3rd rank and 11% to 14% of RBBA for 4th and 5th rank,

c. Risk assessment on 2nd pillar about Basel II Accord rules for credit concentration risk, IRRBB (Interest Rate Risk on Banking Book), liquidity risk, law risk, reputation, strategic and compliance.







Discussion Analysis

Tabel 1. Pengungkapan Kuantitatif Struktur Permodalan Table 1. Quantitative Disclosures Capital Structure Commercial Bank

(dalam jutaan rupiah) (in million rupiah)

KOMPONEN MODALCapital Components

31 DESEMBER 2015December 31, 2015

31 DESEMBER 2014December 31, 2014

BANKBank

KONSOLIDASI Consolidation

BANKBank


I KOMPONEN MODAL Capital Components

A

Modal Inti Core Capital 2.218.555 2.218.555 1.930.695 1.930.695

1. Modal disetor Additional paid in Capital 818.018 818.018 818.018 818018

2. Cadangan Tambahan Modal Additional capital reserves 1.437.107 1.437.107 1.116.686 1.116.686

3. Modal Inovatif Innovative Capital 0 0 0 0

4. Faktor Pengurang Modal Inti Factor Reducing Core Capital 36.570 36.570 4.009 4.009

5. Kepentingan Non Pengendali Non-Controlling interest 0 0 0 0

B

Modal Pelengkap Supplementary Capital 65.331 65.331 18.021 18.021

1. Level atas Upper Tier 2 65.331 65.331 18.021 18.021

2. Level Bawah maksimum 50% Modal Inti Lower Tier 2,max 50% Core Capital 0 0 0 0

3. Faktor Pengurang Modal Pelengkap Minus Factor Supplementary Capital 0 0 0 0

C

Faktor Pengurang Modal Inti dan Modal Pelengkap Minus Factor of Core Capital and Supplementary Capital 0 0 0 0

Eksposur Sekuritisasi Security Exposure 0 0 0 0

D Modal Pelengkap Tambahan Yang Memenuhi Persyaratan (Tier 3) That satisfies requirements (Tier 3) 0 0 0 0

E Modal Pelengkap Tambahan Yang Dialokasikan Untuk Mengantisipasi Risiko Pasar Additional supplementary capital allocated to anticipate market risk 0 0 0 0

II TOTAL MODAL INTI DAN MODAL PELENGKAP (A + B - C) Total of Core Capital and Supplementary Capital 2.283.886 2.283.886 1.948.716 1.948.716

III TOTAL MODAL INTI, MODAL PELENGKAP DAN MODAL PELENGKAP TAMBAHAN YANG DIALOKASIKAN UNTUK MENGANTISIPASI RISIKO PASAR ( A + B - C + E ) Total of Core Capital,Supplementary Capital and Additional supplementary capital allocated to anticipate market risk 2.283.886 2.283.886 1.948.716 1.948.716

IV ASET TERTIMBANG MENURUT RISIKO (ATMR) UNTUK RISIKO KREDIT Risk Weighted Asset (RWA) for Credit Risk 6.796.675 6.846.793 6.206.418 6.206.418

V ASET TERTIMBANG MENURUT RISIKO (ATMR) UNTUK RISIKO OPERASIONAL Risk Weighted Asset (RWA) for Operational Risk 1.217.773 1.217.773 1.133.269 1.133.269

VI ASET TERTIMBANG MENURUT RISIKO (ATMR) UNTUK RISIKO PASAR Risk Weighted Asset (RWA) for Market Risk 0 0 0 0

A Metode Standar Standard Method 66.620 66.620 55.552 55.552

B Model Internal Internal Method 0 0 0 0

VII RASIO KEWAJIBAN PENYEDIAAN MODAL MINIMUM UNTUK RISIKO KREDIT,RISIKO OPERASIONAL DAN RISIKO PASAR [ III : (IV + V + VI)] Capital Adequacy Ratio for Credit, Operational and Market Risk 28,26% 28,26% 26,35% 26,35%


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LAPORAN KEUANGAN

Financial Statement

7.6.2. PENGUNGKAPAN EKSPOSUR RISIKO DAN PENERAPAN MANAJEMEN RISIKO

Penerapan Manajemen Risiko secara keseluruhan dimulai dari top manajemen dan dilanjutkan ke level dibawahnya, hal tersebut dilakukan agar seluruh lini organisasi terlibat dan mengerti akan pentingnya penerapan manajemen risiko untuk memaksimalkan hasil pencapaian organisasi. Bank menerapkan standar penerapan manajemen risiko mengacu pada ketentuan/ regulasi yang berlaku, khususnya peraturan dari regulator perbankan dan mengadopsi beberapa standar internasional terkait lainnya sesuai dengan kebutuhan.

Penerapan Manajemen Risiko Bank secara umum mencakup 4 (empat) pilar yaitu :

A) PENGAWASAN AKTIF DEWAN KOMISARIS DAN DIREKSI

Dewan Komisaris dan Direksi bertanggung jawab atas efektivitas penerapan manajemen risiko di Bank. Untuk itu Dewan Komisaris dan Direksi harus memahami risiko-risiko yang dihadapi Bank dan memberikan arahan yang jelas, melakukan pengawasan dan mitigasi secara aktif serta mengembangkan budaya manajemen risiko di Bank. Selain itu Dewan Komisaris dan Direksi juga memastikan struktur organisasi yang memadai, menetapkan tugas dan tanggung jawab yang jelas pada masing-masing unit, serta memastikan kecukupan kuantitas dan kualitas SDM untuk mendukung penerapan manajemen risiko secara efektif. Pengawasan aktif oleh Dewan Komisaris dan Direksi dilakukan dengan :(1) Komisaris dan Direksi Bank memastikan pemahaman

terhadap manajemen risiko beserta perkembangannya melalui pemenuhan ketentuan sertifikasi dan penyegaran, mengikuti perkembangan peraturan dan ketentuan perbankan, serta mengetahui dan memahami perkembangan karakteristik dan kompleksitas kegiatan Bank,

(2) Komisaris dan Direksi Bank memastikan para pejabat eksekutif dan karyawan Bank memahami dan mengimplementasikan manajemen risiko beserta wewenang/ tanggung-jawab/budaya risiko melalui berbagai media yang tersedia, seperti laporan Bank, masukan dari komite-komite yang ada dalam Bank dan rapat-rapat yang diadakan.

B) KECUKUPAN KEBIJAKAN, PROSEDUR DAN PENETAPAN LIMIT

Salah satu pengukuran keefektifan penerapan manajemen risiko Bank adalah penyusunan kebijakan, prosedur dan limit risiko (risk appetite dan risk tolerance), untuk itu terdapat beberapa hal yang menjadi dasar dalam penyusunan kebijakan, prosedur dan limit risiko oleh Bank, antara lain :(1) Visi, misi, dan strategi bisnis Bank,(2) Karakteristik dan kompleksitas bisnis,(3) Profil risiko, dan(4) Tingkat risiko yang akan diambil, serta(5) Peraturan yang ditetapkan otoritas dan/ atau praktek

perbankan yang sehat.

C) KECUKUPAN PROSES IDENTIFIKASI, PENGUKURAN, PEMANTAUAN DAN PENGENDALIAN RISIKO SERTA SISTEM INFORMASI MANAJEMEN RISIKO.

(1) Identifikasi Satuan Kerja Bank (Risk Taking Unit & Risk Control Unit)

7.6.2. DISCLOSURE OF RISK EXPOSURES AND RISK MANAGEMENT APPLICATION

The implementation of Risk Management over all, starting from the top management and continued to the levels below, it is undertaken so the entire line of organizations are involved and understand the important of the risk management to maximize the achievement of the organization. The Bank applied the standard application of risk management refer to the provisions/applicable regulations, particularly the rules of banking regulators and adopted some other relevant international standards in accordance with the needs.

The risk management implementation of the Bank generally includes 4 (four) pillar, namely :

A) THE ACTIVE SUPERVISIONS OF THE BOARD OF COMMISSIONERS AND DIRECTORS

Board of Commissioners and Directors are responsible to the effectivity of risk management application of the Bank. So that Board of Commissioners and Directors have to understand the risks that faced by the Bank and give a clear direction , supervise and mitigate actively as well as develop the risk management culture in the Bank. Besides that Board of Commissioners and Directors also ensure the adequated organizational structural, determine the clear duties and responsibilities for each units, as well as ensure the adequacy of quantity and Human resources quality to support the risk management application effectively. The active supervisions of Board of Commissioners and Directors are undertaken by : (1) Board of Commissioners and Directors in the Bank ensure

the understanding on the risk management as well as the development through Certification and Refreshment compliancy fulfilment, following the development of banking regulations and provisions, as well as knowing and understanding the development of characteristics and complexity of the activities in the Bank,

(2) Board of Commissioners and Directors of the Bank ensure the Bank’s executive officers and employees understand and implement risk management as well as the risk authorities/responsibilities/cultures through available of various media, such as Bank’s reports, the suggestions from the exist committees in the Bank and the held meetings.

B) THE ADEQUACY OF POLICIES, PROCEDURES AND LIMIT DETERMINATION

One of measurement of the effectiveness of risk management application in the Bank is the arrangement of the policies, procedures and risk limits (risk appetite and risk tolerance), therefore, there are some some things that will be the basic of the arrangement of policies, procedures and risk limits by the Bank, such as :(1) Vision, Mission and Business Strategy of the Bank,(2) The Characteristics and Complexity of the Business,(3) Risk Profile, and(4) The level of risk that will be taken, as well as(5) The regulations set out by the authority and/ or a good banking

practices

C) THE ADEQUACY OF THE IDENTIFICATION, MEASUREMENT, MONITORING AND RISK CONTROL AND THE INFORMATION SYSTEM OF RISK MANAGEMENT PROCESS.

(1) Identification The Work Unit of the Bank (Risk Taking Unit& Risk Control Unit) is







Discussion Analysis

bertanggung-jawab sepenuhnya melakukan identifikasi terhadap beberapa faktor yang dapat meningkatkan eksposur risiko Bank yang berpengaruh secara kuantitatif kepada profit dan permodalan Bank.

Dalam melakukan identifikasi risiko, sumber risiko yang ditetapkan Bank adalah sebagai berikut:i. Faktor internal yang meliputi data pokok dan laporan

pembukuan, temuan SKAI, KAP, OJK maupun Bank Indonesia, RBB, hasil risk assessment / self assessment dan/ atau masukan Divisi dan Bagian serta faktor internal lainnya,

ii. Faktor eksternal yang meliputi kemajuan teknologi, globalisasi pasar, kondisi politik dan ekonomi, tingkat kompetisi serta faktor eksternal lainnya.

(2) Pengukuran Sistem pengukuran risiko digunakan untuk mengukur

eksposur risiko yang dihadapi oleh Bank sebagai acuan dalam melakukan pengendalian. Pengukuran risiko dilakukan secara berkala baik untuk produk, portofolio maupun seluruh aktivitas bisnis Bank. Sistem tersebut mengukur:i. Sensitivitas produk/ aktivitas terhadap perubahan

faktor-faktor yang mempengaruhinya, baik pada kondisi normal maupun disaster,

ii. Kecenderungan perubahan faktor-faktor dimaksud berdasarkan fluktuasi yang terjadi dimasa lalu dan korelasinya,

iii. Faktor risiko secara individual,iv. Eksposur risiko secara keseluruhan maupun per risiko,

dengan mempertimbangkan keterkaitan antar risiko,v. Seluruh risiko yang melekat pada seluruh transaksi

serta produk perbankan, termasuk produk dan aktivitas baru, dan dapat diintegrasikan dalam sistem informasi manajemen Bank.

Metode pengukuran risiko dilakukan secara kuantitatif dan/

atau kualitatif dan disesuaikan dengan karakteristik dan kompleksitas kegiatan usaha Bank.

(3) Pemantauan Pemantauan risiko dilakukan pada beberapa hal antara

lain eksposur dan toleransi risiko, kepatuhan limi internal, stress testing dan konsistensi pelaksanaan dan penerapan kebijakan serta prosedur yang ditetapkan.

(4) Pengendalian risiko Proses pengendalian risiko diterapkan sesuai dengan

eksposur risiko maupun tingkat risiko yang diambil dan toleransi risiko. Beberapa pengendalian yang dilakukan oleh Bank seperti mekanisme penyelesaian kredit bermasalah yang harus terpisah dari fungsi yang memutuskan penyaluran kredit, review terhadap surat berharga dan obligasi yang dimiliki secara berkala terhadap kondisi, kredibilitas dan kemampuan membayar kembali penerbit surat berharga dan obligasi, serta evaluasi dan pemantauan yang dilakukan pada seluruh posisi dan komposisi aset likuid berkualitas tinggi termasuk aset yang telah diikat dan/atau yang tersedia sebagai agunan.

(5) Sistem informasi manajemen risiko Pengendalian yang dilakukan terhadap sistem informasi

harus memastikan :i. Adanya penilaian berkala terhadap pengamanan sistem

informasi, yang disertai dengan tindakan korektif apabila diperlukan,

ii. Tersedianya prosedur back-up dan rencana darurat

fully responsible to undertake the identification towards several factors that can increase the risk exposure of the Bank which quantitatively affect profit and capital of the Bank.

In undertaking risk identification, the sources of the risk that are established by the Bank are such as :i. Internal factors that include main data and accounting

reports, the discoveries of IAWU, Public Accountant Office (PAO), FSA as well as Bank Indonesia, Bank’s Business Plan, the results of risk assessment/ self assessment and/ or the suggestions of Division and Division’s part as well as other internal factors,

ii. External Factors that include technology development, globalization markets, political and economic conditions, the level of competition and other external factors.

(2) Measurement The risk measurement system is used to measure risk

exposure faced by the Bank as the reference in controlling. Risk measurement is undertaken periodically for the product, portfolio as well as the entire business activities of the Bank. The system measures: i. Sensitivity of products/ activities on the changes of the

factors that affect,both in normal and disaster conditions,ii. The tendency of factors’ changes are based on the

fluctuations that occures in the past and the correlations,iii. The individual risk factors,iv. Risk Exposure overall and per risk, by considering the

connection between risks,v. All of the risks that inherent in all transactions as well as

banking products, as well as the banking product, including the products and new activities, and can be integrated in the information system of management in the Bank.

Risk Measurement Method is carried out quantitatively and/ or qualitatively and adjusted to the characteristics and complexity of the Bank’s business activities.

(3) Monitoring Risk monitoring have been done in some things such as

exposure and risk tolerance, internal limit compliance, stress testing and consistency of implementation and the application of the established policies and also procedures.

(4) Risk Control The process of risk control is applied based on the risk exposure

and the level of the taken risk and risk tolerance. Some controls are carried out by the Bank such as the settlement mechanism of problem loans that must be seperated from the functions that decide loan/credit distribution, review of the securities and Obligation that owned periodically based on the condition, credibility and ability to repay the publisher of the securities and Obligation, as well as the evaluation and observation/monitoring that are performed in entire position and composition of high quality liquid assets include assets that have been tied up and/or provided as collateral.

(5) Information System of Risk Management The control performed on the information system must ensure :

i. The existence of periodic assessment on the security of the information system, which is followed by corrective action if necessary,

ii. The availability of back-up procedures and emergency plans to ensure the passage of the operational activities of the


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Management Review



LAPORAN KEUANGAN

Financial Statement

untuk menjamin berjalannya kegiatan operasional Bank, dan mencegah terjadinya gangguan yang signifikan, yang diuji secara berkala,

iii. Adanya penyampaian informasi kepada Direksi setelah dilakukan kaji ulang,

iv. Tersedianya penyimpanan informasi dan dokumen yang berkaitan dengan analisa, pemrograman, dan pelaksanaan pemrosesan data,

v. Melakukan updating sistem aplikasi Bank sesuai dengan kebutuhan Bank.

Sistem informasi manajemen risiko yang digunakan:i. Menyediakan data secara akurat, lengkap, informatif,

tepat waktu, dan dapat diandalkan mengenai jumlah seluruh eksposur risiko kredit peminjam individual dan pihak lawan transaksi, portofolio kredit serta laporan pengecualian limit risiko kredit agar dapat digunakan Direksi untuk mengidentifikasi adanya risiko konsentrasi kredit,

ii. Mengakomodasi strategi mitigasi risiko melalui berbagai macam metode atau kebijakan,

iii. Memfasilitasi stress testing dan what if analysis agar sistem yang digunakan dapat segera merespon perubahan faktor pasar yang dapat berdampak negatif pada rentabilitas dan modal Bank,

iv. Menyajikan Arus kas dan profil maturitas dari aset, kewajiban, dan rekening administratif,

v. Kepatuhan terhadap kebijakan, strategi, dan prosedur manajemen risiko,

vi. Menyajikan laporan profil risiko.

Bank melakukan update terhadap sistem informasi manajemen risiko yang dimiliki secara berkala untuk memastikan sistem dapat menyediakan data secara akurat.

D) SISTEM PENGENDALIAN INTERN YANG MENYELURUH

Sistem pengendalian intern di Bank yang handal dan efektif menjadi tanggung jawab semua pihak yang terlibat dalam organisasi Bank, dan sifat dari sistem pengendalian intern adalah ex-ante dan ex-post. Pihak yang bertanggung jawab atas pengendalian intern dalam organisasi Bank ditetapkan sebagai berikut:(1) Dewan Komisaris Bank mempunyai tugas dan tanggung

jawab melakukan pengawasan terhadap pelaksanaan pengendalian intern secara umum, termasuk kebijakan Direksi yang menetapkan pengendalian intern tersebut,

(2) Direksi Bank mempunyai tanggung jawab menciptakan dan memelihara Sistem Pengendalian Intern yang efektif serta memastikan bahwa sistem tersebut berjalan secara aman dan sehat sesuai dengan tujuan pengendalian intern yang ditetapkan Bank,

(3) Satuan Kerja Audit Intern mampu mengevaluasi dan berperan aktif dalam meningkatkan efektivitas sistem pengendalian intern secara berkesinambungan berkaitan dengan pelaksanaan operasional Bank yang berpotensi menimbulkan kerugian dalam pencapaian sasaran yang telah ditetapkan oleh manajemen Bank,

(4) Setiap pejabat dan pegawai Bank wajib memahami dan melaksanakan Sistem pengendalian Intern yang telah ditetapkan oleh Manajemen Bank,

(5) Pihak-pihak ekstern Bank antara lain Otoritas Pengawas Bank, Auditor Ekstern, dan nasabah Bank yang berkepentingan terhadap terlaksananya sistem pengendalian intern bank yang handal dan efektif.

Bank, and prevent the occurence of significant disruption, which is tested periodically,

iii. The availability of information submission to the Directors after the review,

iv. The availability of informations and documents submission that related to the analysis, programming, and the implementation of data processing,

v. Updating the application system of the Bank according to Bank’s needs.

Information System of Risk Management which is used:i. Providing the data accurately. Completely, informatively,

on time, and reliably on the whole amount of credit risk exposure of individual loans and the opponents side transactions, credit portfolio as well as credit risk limit exception reports so that it can be used by the Board of Directors to identify the presence of credit consentration risk,

ii. Accomodating the risk mitigative strategy through various methods or policies,

iii. Faciliating the stress testing and what if analysis so that the system that is used can immediately respond to the changes of marketing factors that can give a negative impact on the profitability and capital of the Bank,

iv. Providing the cash flows and maturity profile from assets,liabilities, and off balance sheet,

v. The Compliance on the policies, strategies, and risk management procedures,

vi. Providing risk profile report.

Bank updates the risk manegement information system which is

possessed periodically to ensure the system can provide the data accurately.

D) A COMPREHENSIVE INTERNAL CONTROL SYSTEM

Internal Control System in the Bank which is expert and effective become the responsibility of all parties that are involved in the organization of the Bank, and the nature of internal control system is the ex-ante and ex-post. Parties that are responsive on the internal control in the organization of the Bank are determined as follows:(1) Board of Commissioners of the Bank has the duties and

responsibilities to conduct the supervision to the implementation of internal controlling in general, includes the Board of Directors’ policies that determined the internal controlling,

(2) Board of Directors of the Bank has the responsibilities to create and maintain the effective Internal Control System as well as to ensure that the system run safely and healthy according to the goals of internal control which determined by the Bank,

(3) Internal Audit Work Unit can evaluate and actively function in improving the effectiveness of internal control system continuously related to the implementation of Bank’s operational which potentially be the causes of the loss in the achievement of the target/ goals that has been determined by the Bank’s management,

(4) Every officers and employees of the Bank must understand and implement the Internal Control System which has been determined by the Bank’s management,

(5) The external parties of the Bank are Supervisory Authority of the Bank, External Auditor, and customers of the Bank that concerned in the implementation of the reliable and effective internal control system of the Bank.

The established internal control consist of five main elements that are







Discussion Analysis

Pengendalian Intern yang ditetapkan terdiri dari lima elemen utama yang satu sama lain saling berkaitan, yaitu :(1) Pengawasan oleh Manajemen dan kultur pengendalian,(2) Identifikasi dan penilaian risiko,(3) Kegiatan pengendalian dan pemisahan fungsi,(4) Sistem akuntansi, informasi dan komunikasi,(5) Kegiatan pemantauan dan tindakan koreksi penyimpangan.

Sistem manajemen risiko yang diterapkan dengan output berupa laporan profil risiko, analisa pengelolaan risiko, risk assessment, ICAAP dan penilaian atas kualitas penerapan manajemen risiko pada masing-masing divisi maupun bagian serta kajian-kajian yang dilakukan oleh satuan kerja manajemen risiko telah menggambarkan eksposur risiko pada Bank secara komprehensif, efektif dan berorientasi risiko. Informasi yang diperoleh dari laporan-laporan tersebut digunakan oleh Dewan Direksi maupun Dewan Komisaris untuk meningkatkan pengawasan terhadap penerapan manajemen risiko yang dilaksanakan oleh risk control unit (unit pengawasan) maupun risk taker unit (unit bisnis). Penerapan sistem manajemen risiko Bank akan terus ditingkatkan dan dilakukan update sejalan dengan perkembangan bisnis, regulasi maupuan standar yang berlaku.

Sebagai gambaran mengenai ekposur risiko dalam pelaksanaan kegiatan usaha perbankan, Bank melakukan penyusunan dan penilaian Profil Risiko pada seluruh aktivitas bisnis baik berupa aktivitas bisnis utama maupun aktivitas penunjang yang mencakup 8 (delapan) risiko yaitu Risiko Kredit, Risiko Pasar, Risiko Operasional, Risiko Likuiditas, Risiko Stratejik, Risiko Kepatuhan, Risiko Hukum, dan Risiko Reputasi.

Penilaian dilakukan berdasarkan analisis secara komprehensif dan terstruktur terhadap: a. Risiko yang melekat pada kegiatan bisnis Bank (Risiko Inheren),

dan b. Kualitas penerapan manajemen risiko, yang mencerminkan

penilaian kecukupan sistem pengendalian risiko.

Mekanisme penilaian profil risiko dan penetapan tingkat risiko serta peringkat profil risiko mengacu pada penilaian profil risiko sebagaimana diatur pada ketentuan Bank Indonesia mengenai Pedoman Penilaian Tingkat Kesehatan Bank Umum.

Sebagai wujud pengawasan aktif dari Dewan Komisaris dan Direksi serta penerapan prinsip-prinsip GCG (Good Corporate Governance) dalam setiap kegiatan usaha, maka Bank membentuk perangkat yang berfungsi untuk melakukan pemantauan serta pengelolaan didalam penerapan manajemen risiko tersebut yaitu :1. Komite manajemen risiko, dengan wewenang dan tanggung

jawab :a. Bersama-sama dengan Kepala Bagian yang terkait dan

SKMR melakukan penyusunan kebijakan manajemen risiko termasuk strategi dan kerangka manajemen risiko serta rencana kontijensi dalam mengantisipasi terjadinya kondisi yang tidak normal,

b. Melakukan penyempurnaan proses manajemen risiko secara berkala maupun bersifat insidentil sebagai akibat dari suatu perubahan kondisi eksternal dan internal Bank yang mempengaruhi kecukupan permodalan dan profil risiko Bank,

c. Penetapan (justification) atas hal-hal yang terkait dengan keputusan-keputusan bisnis yang menyimpang dari prosedur dan kebijakan Bank,

d. Pelaksanaan rapat Komite Manajemen Risiko dilakukan secara berkala dengan pembahasan terkait manajemen risiko Bank.

interrelated to one another, i.e.:(1) The Supervision/Monitoring by the Management and culture

control,(2) Identification and risk assessment,(3) The activities of control and separation of functions,(4) The system of accounting, information and communication,(5) The action of monitoring and distortion correction.

Risk management system which is applied with the output of risk profile submission, the analysis of risk management, risk assessment, ICAAP and the assessment of the quality of risk management application on each divisions or parts as well as the reviews that are done by the risk management unit have described thre risk exposure on the Bank in a comprehensive, effective and risk-oriented way. The recieved information of the reports used by Board of Directors and Board of Commissioners to improve the supervision on the risk management application which is implemented by risk control unit (monitoring unit) and risk taker unit (business unit). The application of risk management system of the Bank will be continuously improved and updated in line with the business development, regulations and applicable standards.

As the description of risk exposure in implementing the banking business activities, Bank undertook the arrangement and the assessment of Risk Profile on all business activities both in main business activities and also supporting activities that include 8 (eight) risks namely Credit Risk, Market Risk, Operational risk, Liquidity Risk, Strategic Risk, The Risk of Compliance, Legal Risk, and Reputation Risk.

The assessment which is done based on the comprehensive and structured analysis to: a. Risk inherent in business activities of the Bank (Inherent Risk), andb. The quality of risk management application, which reflect the

assessment of risk control system adequacy.

The assessment mechanism of risk profile and the determination of the risk level as well as risk profile ranked refers to the assessment of risk profile as stipulated in the Bank Indonesia Regulations about Guidelines for Assessment of the Commercial Bank’s Health level.

As a form of active supervision of the Board of Commissioners and Directors as well as the application of GCG (Good Corporate Governance) principles in every business activities, so Bank formed a device with the function to perform monitoring and managemnet in the application of risk management, i.e.:1. Risk Management Committee, with the authorities and

responsibilities :a. Together with the related Head of Division and SKMR perform

the arrangement of risk management policies, included the strategies and risk management frameworks as well as contingency plans in order to anticipate the occurence of abnormal conditions ,

b. Enhancing risk management process periodically and incidentally as the result of the changes of external and internal conditions of the Bank that affect the adequacy of capital and risk profile of the Bank,

c. Determinants (justification) on related things to the business decisions that deviate from the procedures and policies of the Bank,

d. The implementation of Risk Management Committee’s meeting was performed periodically by the discussion related to the risk management of the Bank.


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LAPORAN KEUANGAN

Financial Statement

2. Komite Pemantau Risiko, dengan wewenang dan tanggung jawab :a. Membantu Dewan Komisaris dalam proses pemberian

persetujuan kebijakan manajemen risiko,b. Membantu Dewan Komisaris dalam hal evaluasi tentang

kesesuaian kebijakan manajemen risiko dengan pelaksanaan kebijakan tersebut,

c. Membantu Dewan Komisaris memantau dan mengevaluasi pelaksanaan tugas Komite Manajemen Risiko dan Satuan Kerja Manajemen Risiko, guna memberikan rekomendasi kepada Dewan Komisaris,

d. Membantu Dewan Komisaris mengevaluasi permohonan Direksi yang berkaitan dengan transaksi yang memerlukan persetujuan Dewan Komisaris,

e. Pelaksanaan rapat Komite Pemantau Risiko dilakukan secara berkala dengan pembahasan terkait manajemen risiko Bank termasuk evaluasi pelaksanaan tugas Komite Manajamen Risiko.

Selama tahun 2015, telah dilakukan sosialisasi terkait penerapan manajemen risiko pada seluruh lini organisasi, diantaranya terdiri dari:a. Sosialisasi melalui media penilaian KPMR (Kualitas Penerapan

Manajemen Risiko) dalam upaya memastikan konsistensi dan pengembangan dalam pelaksanaan manajemen risiko pada masing-masing Divisi dan Bagian,

b. Sosialisasi ketentuan-ketentuan terbaru kepada Divisi/ Bagian terkait untuk mengendalikan atau memitigasi eksposur risiko,

c. Sosialisasi anti fraud untuk memitigasi terjadinya penyimpangan baik oleh internal maupun eksternal,

d. Sosialisasi terkait produk dan/ atau aktivitas baru yang akan dilaksanakan oleh Bank,

e. Sosialisasi penerapan Service Quality,f. Sosialisasi pengelolaan pengaduan/ keluhan Nasabah,g. Sosialisasi pembiayaan kredit pada sektor usaha Kontraktor Alat

Berat dan sektor usaha Perkebunan Kelapa Sawit,h. Sosialisasi kepada Komisaris dan Direksi mengenai kebijakan

dan pedoman manajemen risiko, metode pengukuran dan pemantauan risiko yang digunakan serta implementasi Basel,

i. Sosialisasi/ penjelasan kepada pihak eksternal (nasabah) terkait produk-produk yang dimiliki dan aktivitas-aktivitas yang dilaksanakan oleh Bank seperti fitur, penggunaan PIN, prosedur transaksi, dan lainnya.

Efektivitas pelaksanaan manajemen risiko Bank selama tahun 2015 dapat digambarkan dari hasil penilaian profil risiko yang dilakukan setiap triwulanan dengan mengacu pada ketentuan Bank Indonesia. Selama tahun 2015 tersebut, trend risiko yang dimiliki oleh Bank cenderung stabil pada peringkat komposit “Low to Moderate” dengan eksposur risiko inheren yang rendah (Low to Moderate) dan kualitas penerapan manajemen risiko yang dinilai memadai (Satisfactory).

Eksposur risiko yang dihadapi oleh Bank dan penerapan manajemen risiko terdiri dari :

A) RISIKO KREDIT

Risiko kredit adalah risiko akibat kegagalan debitur dan/ atau pihak lain dalam memenuhi kewajibannya kepada Bank.

Dalam mengelola Risiko Kredit, Bank memiliki organisasi yang bertanggung jawab untuk menangani risiko kredit yang terdiri dari:a. Unit Bisnis Kredit Unit yang melaksanakan aktivitas penyaluran dana yang terdapat

2. Risk Monitoring Committee, with authorities and responsibilities :a. Assist the Board of Commissioners in the approval process of risk

management policies,b. Assist the Board of Commissioners in the evaluation of the

suitablility of risk management policies with the implementation of the policies,

c. Assist the Board of Commissiones to observe and evaluate the duties implementation of Risk Management Committee and Risk Management Unit, in order to give the recommendation to the Board of Commissioners,

d. Assist the Board of Commissioners to evaluate the Board of Directors’ request related to the transactions that require Board of Commissioners’ approval,

e. The implementation of Risk Monitoring Committee’s Meeting was performed periodically with related discussion to the risk management of the Bank included the evaluation of duties implementation of Risk Management Committee.

Throughout 2015, has been performed socialization related to the application of risk management in all lines of the organization, among others consist of :a. The socialization through assessment media of the Quality of Risk

Management Application in the effort to ensure the consistency and development in the risk management implementation on each Divisions and Parts,

b. The socialization on the new terms to the Divisions/Parts related to the controlling or mitigation of risk exposure,

c. The socialization of anti fraud to mitigate the occurence of any distortion either by internal or external,

d. The socialization related to the products and/ or new activities that will be implemented by the Bank,

e. The socialization of Service Quality application,f. The socialization of the Customers complaint management,g. The socialization of credit financing on the business sector of Heavy

Equipment Contractor and Business Sector of Oil Palm Plantations,h. The socialization to the Board of Commissioners and Directors about

the policies and guidelines of risk management, measurement and risk monitoring method that are used as well as the implementation of the Basel,

i. The socialization/ explanation to the external parties (customers) related to products that are owned and activities that are implemented by the Bank such as features, the PIN usage, the procedures of the transactions, and others.

The effectiveness of risk management implementation of the Bank throughout 2015 can be described from the assessment result of the risk profile which is conducted in every quarters by referring to the terms of Bank Indonesia. Througout 2015, the risk trend which is owned by the Bank tended to be stable in the rank of the composit “Low to Moderate” with the low inherent risk exposure (Low to Moderate) and the quality of risk management application which is assessed adequate (Satisfactory).

Risk Exposure faced by the Bank and the application of risk management consist of:

A) CREDIT RISK

Credit Risk is a risk as a resullt of the debtor failure and/ or other partues in fulfill the obligations to the Bank.

In managing the Credit Risk, Bank has the organization which responsible in handling the credit risk that consist of:a. Credit Business Unit The unit that carries out the distribution of funds contained in every







Discussion Analysis

pada setiap kantor operasional Bank serta melakukan survey awal terhadap calon nasabah penerima dana.

b. Divisi Kredit Divisi Kredit bertugas untuk melakukan review terhadap proposal

kredit yang diajukan nasabah sebelum dilanjutkan kepada Komite Kredit.

c. Remedial Bagian remedial melakukan penanganan dan pemulihan

terhadap kredit bermasalah.d. Satuan Kerja Kepatuhan SKK melakukan complaince review atas proses pemberian

kredit khususnya dalam hal legalitas usaha, KPMM, BMPK, dan konsentrasi kredit.

e. Komite Kredit Berwenang dalam memberikan persetujuan dan perpanjangan

kredit f. Satuan Kerja Manajemen Risiko Satuan kerja manajemen risiko melakukan pemantauan dan

analisa terhadap pengelolaan risiko kredit secara berkala.g. Komite Kebijakan Perkreditan Berwenang dalam penentuan kebijakan, mengatur limit kredit

yang akan diberikan.

Divisi kredit wajib menetapkan kerangka penyediaan dana dan pedoman penyediaan dana yang sehat (prudent) termasuk kebijakan dan prosedur dalam rangka pengendalian eksposur risiko kredit yang signifikan.

Kebijakan dan prosedur tersebut mencakup :(1) Prosedur yang jelas untuk persetujuan penyediaan dana,

termasuk perubahan, pembaruan, dan pembiayaan kembali untuk mendukung penyediaan dana yang sehat (prudent),

(2) Pemastian bahwa seluruh penyediaan dana dilakukan secara terkendali (arm’s length basis),

(3) Kebijakan dan prosedur untuk mengidentifikasi adanya risiko konsentrasi kredit,

(4) Kebijakan mengenai dokumentasi dan administrasi kredit,(5) Kebijakan mengenai pengawasan kredit dan penyelesaian kredit

bermasalah.

Dalam melakukan pengelolaan risiko konsentrasi kredit baik yang bersumber dari debitur, sektor usaha maupun kategori portofolio, Bank melakukan penetapan limit risk appetite dan tolerance yang diukur dan dipantau secara berkala. Untuk konsentrasi kredit yang berasal dari debitur, Bank juga senantiasa melakukan pemantauan atas limit sesuai dengan ketentuan Bank Indonesia mengenai Batas Maksimum Pemberian Kredit dan juga pokok-pokok pengaturan mengenai pemberian kredit kepada pihak-pihak yang terkait dengan Bank.

Dalam melakukan aktivitas pemberian kredit yang sehat (prudent), Bank memperhatikan beberapa hal antara lain :(1) Tujuan kredit dan sumber pembayaran,(2) Profil risiko debitur dan mitigasinya serta tingkat sensitivitas

terhadap perkembangan kondisi ekonomi dan pasar,(3) Kemampuan untuk membayar kembali,(4) Kemampuan bisnis dan kondisi lapangan usaha debitur serta

posisi debitur dalam industri tertentu,(5) Persyaratan kredit yang diajukan termasuk perjanjian yang

dirancang untuk mengantisipasi perubahan eksposur risiko debitur di waktu yang akan datang.

Faktor-faktor yang perlu diperhatikan dalam proses persetujuan kredit antara lain :(1) Konsep hubungan total pemohon kredit,(2) Penetapan batas wewenang kredit,

Bank’s operational offices as well as conducts an initial survey to the prospective customers of fund reciever.

b. Credit Division Credit Division is assigned to conduct the review on the customers’

credit proposals before continued to the Credit Committee. c. Remedial Remedial department handles and recovers the non performing

loans.d. Compliance Unit Compliane Unit performs the compliance review on the credit

distribution process especially in the business legality, Captial Adequacy Ratio, Requirement, Maximum Credit Limit, and credit Concentration.

e. Credit Committee Authorized in giving the approval and credit extensionf. Risk Management Unit Risk Management Unit observes and analyses the credit risk

management periodically.g. Credit Policy Committee Authorized in determining policy, set the limit of the given credit.

Credit devision must determined the frameworks of the provision of the funds and the guidelines of the provision of the healthy funds (prudent) include the policies and procedures in the order to control significant credit risk exposure control.

The policies and procedures include:(1) A clear procedure to approve the fund provision, includes the

changes, updates, and refunds to support the provision of a healthy fund (prudent),

(2) Assuring that all provision of the funds are undercontrolled (arm’s length basis),

(3) The policies and procedures to identify any risks of credit concentration,

(4) The policies regarding documentation and credit administration (5) The policies regarding credit monitoring and the resolution of non-

performing loans (NPL).

In managing the risk of credit concentration both come from debtor, business sector as well as portfolio category, Bank determined the limit of risk appetite and tolerance that are measured and observed periodically. For credit concentration which comes from debtor, Bank also always observes on the limit based on the terms of Bank Indonesia about the Maximum Credit Limit and also subjects of te regulations about the credit provision to the related parties of the Bank.

In performing the activity of healthy lending (prudent), Bank considered several things, such as :(1) The purpose of credit and sources of repayment,(2) Debtor’s risk profile and the mitigation as well as the level of sensitivity

to the development of economic condition and market,(3) The ability to repay,(4) The ability of business and the condition of the debtor’s business field

as well as the position of the debtor in certain industry,(5) The requirements of credit that are proposed including the designed

agreement to anticipate the changes of debtor’s risk exposure in the.

Factors that need to be concerned in the process of credit approval among others :(1) The concept of total credit applicant’s relationship,(2) The determination of authorized credit limit,


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LAPORAN KEUANGAN

Financial Statement

(3) Tanggung jawab pejabat pemutus kredit,(4) Perjanjian kredit dan persetujuan untuk pencairan kredit.

Prosedur analisis, persetujuan, dan administrasi kredit memuat antara lain:(1) Pendelegasian wewenang dalam prosedur pengambilan

keputusan penyediaan dana yang harus diformalkan secara jelas,(2) Pemisahan fungsi antara yang melakukan analisis, persetujuan,

dan administrasi kredit dalam kerangka kerja atau mekanisme prosedur pendelegasian pengambilan keputusan penyediaan dana,

(3) Satuan kerja melakukan review secara berkala guna menetapkan atau mengkinikan kualitas penyediaan dana yang terekspos risiko kredit,

(4) Penetapan jenis, pengecekan keabsahan dan penyimpanan dokumen kredit,

(5) Pengembangan sistem administrasi kredit.

Beberapa indikator-indikator yang diidentifikasi dan diukur dalam risiko kredit untuk penilaian profil risiko antara lain :(1) Komposisi portofolio aset dan tingkat konsentrasi,(2) Kualitas penyediaan dana dan kecukupan pencadangan,(3) Strategi penyediaan dana dan sumber timbulnya penyediaan

dana,(4) Faktor eksternal.

Pengendalian yang diterapkan oleh Bank untuk risiko kredit secara umum dibagi kedalam 4 (empat) aspek yang terdiri dari :

A. TATA KELOLA RISIKO Aspek Tata Kelola Risiko merupakan aspek pengendalian pada

level Manajemen (Direksi dan Dewan Komisaris) yang meliputi :- Pemantauan dan pengawasan atas penyaluran kredit pada

kualitas, komposisi dan konsentrasi serta penyaluran kredit pada pihak terkait (BMPK),

- Persetujuan kebijakan perkreditan,- Pengawasan atas permasalahan, penyimpangan/

pelanggaran dalam pelaksanaan aktivitas penyaluran kredit termasuk penyelesaian kredit bermasalah.

B. KERANGKA MANAJEMEN RISIKO Aspek kerangka manajemen risiko merupakan aspek

pengendalian pada kebijakan, prosedur dan juga limit risiko yang meliputi :- Terdapatnya fungsi loan review, unit bisnis pelaksanaan

aktivitas penyaluran kredit dan juga unit pemulihan dan penanganan kredit bermasalah,

- Kebijakan perkreditan Bank yang merupakan panduan dalam pelaksanaan seluruh kegiatan perkreditan yang prudent,

- Pedoman Produk Kredit (PPK) yang merupakan pedoman dalam menilai kriteria kelayakan debitur dan agunan, persyaratan dokumentasi, target market, spesifikasi dan deskripsi dari produk kredit yang dimiliki,

- Komite kredit yang menjalankan fungsi dalam membantu Direksi untuk melakukan evaluasi dan/ atau memutuskan permohonan kredit untuk jumlah dan jenis kredit yang ditetapkan,

- Komite kebijakan perkreditan yang merupakan komite yang membantu Direksi dalam merumuskan kebijakan, mengawasi pelaksanaan kebijakan, memantau perkembangan dan kondisi portofolio perkreditan serta memberikan saran-saran langkah perbaikan,

- Penetapan dan review berkala limit risiko kredit yang umumnya terdiri dari limit pemberian kredit, LTV, dll,

- Complaince review dan analisa terhadap pengelolaan risiko

(3) The responsibility of the credit breaker officers,(4) The agreement of credit and the approval for loan disbursement.

The procedures of analysis, approval, and credit administration include:(1) Delegation of authority in the decision making procedure of funds’

provision which must be formalized clearly ,(2) The separation of the functions between the analysis, approval, and

credit adminstration in the frameworks or mechanism of delegation of decision-making procedures in funds’ provision,

(3) The Unit reviews periodically in order to determine or update the quality of funds’ provision that are exposed by the credit risk,

(4) The determination of the types, checking the validity and storage of the credit,

(5) The development of credit administrative system.

Some identified and measured indicators in risk credit to assess the risk profile are as follows :(1) The composition of assets’ portfolio and the concentration level,(2) The quality of the provision of the funds and the adequacy of reserves,(3) The strategy of the provision of funds and the sources of the provision

of the funds,(4) External factors.

Controls applied by the Bank to the credit risk generally divides into 4 (four) aspects that consist of :

A. RISK GOVERNANCE The aspects of Risk Governance are the control aspects on

management level (Board of Directors and Commissioners) that include :- Observing/Monitoring and supervising on the provision of the

credits on the quality, composition and concentration as well as the provision of the credits to the related parties,

- The approval of crediting/lending policies,- The supervision on the problems, distortion/ violation in

implementing the activities of credit’s provision including the resolution of non-performing loans.

B. THE FRAMEWORK OF RISK MANAGEMENT The aspects of the framework of risk management are the aspects

that control the policies, procedures and also the risk limits that include :- The availibility of loan review function, business unit of crediting

activities implementation and also the recover and resolution of non-performing loans unit,

- The crediting policies of the Bank as the guidelines in implementing all prudent crediting activities,

- Credit Product Guidelines (CPG) as the guidelines in assessing the debtor and collateral’s feasibility criteria and the collaterals, documentation’s requirement, marketing target, spesification and description of the possessive crediting products,

- The Credit Committee who running the function in assiting the Board of directors to eavluate and/ or deciding the request of the credit for the total and types of determined credit,

- The committee of crediting policies is the committee who assists the Board of Directors in formulizing the policies, supervising the implementation of the policies, monitoring the development and conditions of crediting portfolio as well as providing the suggestions of resolution steps ,

- Periodical establishing and reviewing the credit risk limit which generally consist of the limit of the provision of credit, LTV, etc ,

- Compliance review and the analysis to the credit risk management periodically.







Discussion Analysis

kredit secara berkala.

C. PROSES MANAJEMEN RISIKO, SISTEM INFORMASI DAN SUMBER DAYA MANUSIA

aspek proses manajemen risiko, sistem informasi dan SDM merupakan aspek pengendalian dalam memastikan identifikasi, pengukuran, pemantauan dan pelaporan risiko yang komprehensif dan terintegrasi serta kualitas dan kuantitas SDM yang meliputi :- Ketentuan internal yang mengatur mitigasi kredit yang

terkonsentrasi dan limit penyaluran kredit,- Pemantauan dan tindak lanjut posisi rasio NPL, debitur inti,

kredit kualitas rendah dan kredit bermasalah,- Pemantauan kelangsungan usaha debitur dalam menjaga

kualitas kredit secara berkala,- Penagihan dan upaya penyelesaian kredit bermasalah

sebagai langkah dalam menurunkan rasio NPL,- Guidance terdokumentasi pelaksanaan proses taksasi agunan

kredit dan restrukturisasi kredit,- Analisa portofolio kredit secara berkala berdasarkan sektor

ekonomi, peminjam (debitur), kategori portofolio dan besaran agregatnya.

D. KECUKUPAN SISTEM PENGENDALIAN RISIKO Aspek kecukupan sistem pengendalian risiko merupakan aspek

pengendalian dalam memastikan sistem pengendalian intern yang efektif dalam mendukung pelaksanaan manajemen risiko kredit, pemeriksaan SKAI baik dari sisi metodologi, frekuensi, kecukupan dan penerapan SPI termasuk pelaporan kepada Dewan Komisaris dan Direksi telah memadai.

Kredit Menurut Sektor EkonomiPenyaluran kredit didominasi oleh sektor industri pengolahan dengan persentase sebesar 19.67% dari total kredit yang kemudian dilanjutkan dengan sektor rumah tangga (16.49%) dan sektor perdagangan besar dan eceran (15.65%). Sektor industri pengolahan mengalami pertumbuhan sebesar 41.81% (yoy) dengan tingkat NPL yang terkendali dengan baik pada level 0.52%.

C. RISK MANAGEMENT PROCESS, INFORMATION SYSTEM AND HUMAN RESOURCES

The aspects of risk management process, information system and Human Resources are the control aspects in ensuring the comprehensived and integrated identification, measurement, monitoring and risk reporting as well as the quality and the quantity of Human Resources that include :- The internal terms that are regulated by the concentrated credit

mitigation and the lending/credit limit,- Monitoring and follow up of the position of NPL ratio, core

debtor, low quality credit and non-performing loan ,- Monitoring the Buisiness Continuity of the debtor in keeping the

quality of the credit periodically,- The Collection and the Efforts of non-performimg loan resolution

as the step in decreasing the ratio of NPL,- Documented Guidance of the process implementation of credit

collateral taxation and credit restructurization process,- The analysis of credit’s portfolio periodically according to the

sectors of economy, (debtor), portfolio category and the scale of aggregate demand.

D. THE ADEQUACY OF RISK CONTROL SYSTEM The aspects of the adequated risk control system are the aspects of control in ensuring the effective internal control system in supporting the credit risk management implementation, the examination of IAWU both from the side of the methodology, frequency, adequacy and application of Internal Control System including the submission/ reporting to the Board of Commissioners and Directors that have been adequated.

The Credit/ Loan According to Economic SectorCredit distribution/provision was dominated by the sector of manufacturing with the percentage of 19.67% from the total of credit then was continued by the household sector (16.49%) and the sector of the wholesale and retail trading (15.65%). The sector of Processing Industry occurres the increasing at 41.81% (yoy) with the level of well-controlled NPL is at 0.52%.

2014 2015

20,00 %

15,00 %

10,00 %

5,00 %

0,00 %

Perdagangan besar dan eceran (%) Wholesale And Retail Trade(%)

Rumah Tangga (%) Household (%)

Industri Pengolahan (%) Processing Industry(%)


145


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Tabel 2.a. Pengungkapan Kredit Bermasalah per Sektor Ekonomi Terhadap Total Kredit Table 2.a. Disclosure of Non-performing Loans by Economic Sectors to Total Loans

NO.SEKTOR EKONOMI

Economy Sector

KREDIT BERMASALAH PER SEKTOR EKONOMI TERHADAP TOTAL KREDIT

Non-Performing Loans By EconomicSectors To Total Loans By Economic Sector

1 Pertanian, perburuan dan Kehutanan (%) Agriculture, Hunting and Forestry(%) 0,27%

2 Perikanan (%) Fishery(%) 0,00%

3 Pertambangan dan Penggalian (%) Mining and Quarrying(%) 0,01%

4 Industri Pengolahan (%) Processing Industry(%) 0,10%

5 Listrik, Gas dan Air (%) Electricity, Gas and Water(%) 0,00%

6 Konstruksi (%) Construction(%) 0,42%

7 Perdagangan besar dan eceran (%) Wholesale and retail trade (%) 0,42%

8 Penyediaan akomodasi dan penyediaan makan minum (%) Provision of accommodation and the provision of food and beverages (%)

0,02%

9 Transportasi, pergudangan dan komunikasi (%) Transportation, warehousing and communications (%)

0,11%

10 Perantara keuangan (%) Financial intermediaries(%) 0,00%

11 Real estate, usaha persewaan dan jasa perusahaan (%) Real estate, rent services, and construction services (%)

0,34%

12 Administrasi Pemerintahan, pertahanan dan jaminan sosial wajib (%)Government administration, defense and compulsory social security(%)

0,00%

13 Jasa Pendidikan (%) Education services (%) 0,00%

14 Jasa kesehatan dan kegiatan social (%) Health services and social activities (%) 0,00%

15 Jasa Kemasyarakatan, sosial budaya, hiburan dan perorangan lainnya (%)Social services, social-cultural, entertainment and other individuals (%)

0,10%

16 Jasa perorangan yang melayani rumah tangga (%) Individual services that served household (%)

0,00%

17 Badan Internasional dan Badan Ekstra Internasional LainnyaInternational agency and Other extra international agency

0,00%

18 Kegiatan yang Belum Jelas Batasannya Undefined Activities 0,00%

19 Rumah Tangga (%) Household (%) 0,46%

20 Rumah Tangga bukan lapangan usaha lainnya (%) Other Non business household (%)

0,00%

Kualitas KreditKualitas kredit di tahun 2015 cenderung mengalami sedikit peningkatan, hal tersebut dapat dilihat dari rasio NPL Gross posisi Desember 2015 sebesar 2.26% dibandingkan dengan posisi Desember 2014 sebesar 2.16%. peningkatan tersebut umumnya dipengaruhi oleh masih belum membaiknya harga komoditas di pasar dunia serta masih rendahnya pertumbuhan konsumsi rumah tangga.

Dari tabel diatas terlihat bahwa penyediaan dana Bank pada sektor rumah tangga, konstruksi, perdagangan besar dan eceran memiliki kontribusi NPL yang relatif lebih tinggi dibandingkan dengan sektor yang lain namun eksposurnya rendah dan secara keseluruhan rasio kredit bermasalah (NPL Gross) masih berada pada posisi yang baik dan wajar sebesar 2.26%, menunjukkan penyediaan dana yang dilakukan oleh Bank memiliki kualitas yang baik dan prudent.

Credit QualityThe Credit Quality in 2015 tended to occur a slight improvement, it can be seen from the ratio of NPL Gross in the position of December 2015 at 2.26% compared to the position of December 2014 at 2.16%. the increase commonly affected by the abnormal comodity prices in the world market as well as the remain of low household consumption growth.

From the above table, can be seen that the provision of the funds in the Bank to the sector of household, construction, wholesale and retail trading have the contribution of NPL which is relatively higher than other sectors but the low exposure and overall, the ratio of non-performing loan (NPl Gross) are still in the good and reasonable position at 2.26%, showed that the provision of the funds which done by the Bank have the good and prudent quality .







Discussion Analysis

Pencadangan Backup 2015 2014

CKPN Kredit Kualitas Rendah CKPN Low Quality Credit 1,29% 0,78%

CKPN Kredit Bermasalah Non Performing Quality Credit 0,90% 0,65%

Kecukupan PencadanganPencadangan (CKPN) merupakan salah satu langkah atau upaya yang dilakukan sebagai mitigasi/ pengendalian risiko kredit. Pencadangan yang dibentuk pada Desember 2015 tercatat sebesar 1.58% lebih besar dibandingkan dengan yang dibentuk pada Desember 2014 sebesar 1.05%, hal tersebut mempertimbangkan kualitas dari pembiayaan (kredit) di tahun 2015.

Tagihan yang telah jatuh tempo merupakan seluruh tagihan yang telah jatuh tempo lebih dari 90 (sembilan puluh) hari, baik atas pembayaran pokok dan/ atau pembayaran bunga sedangkan tagihan yang mengalami penurunan nilai/ impairment adalah seluruh tagihan dimana terdapat bukti objektif terjadinya peristiwa yang merugikan dan berdampak pada estimasi arus kas masa datang sebagai akibat dari satu atau lebih peristiwa yang terjadi setelah pengakuan aset keuangan atau kelompok aset keuangan tersebut.

Salah satu langkah konkrit yang dilakukan oleh Bank untuk memitigasi eksposur risiko kredit adalah dengan pembentukan CKPN (Cadangan Kerugian Penuruan Nilai) baik individual maupun kolektif sesuai dengan standar akuntansi yang berlaku serta adanya agunan dalam setiap penyaluran dana yang dilakukan, pendekatan yang digunakan dalam pembentukan CKPN individual menggunakan metode Discounted Cash Flow sedangkan untuk CKPN kolektif menggunakan metode statistik dengan parameter PD (probability of default) yang diukur dengan pendekatan Roll Rates Analysis dan LGD (loss given default) yang menggunakan data historis 3 (tiga) tahun terakhir. PD merupakan probabilitas wanprestasi dalam penyaluran dana yang akan dihadapi Bank sedangkan LGD merupakan perkiraan kerugian yang akan diderita oleh Bank sebagai akibat terjadinya default.

The Adequacy of Back UpThe Allowance for Impairment Losses is one of the steps or efforts that are undertaken as the mitigation/ credit risk control. The Back up/ allowance for impairment losses that are formed in December 2015 listed at 1.58% higher than the form in December 2014 at 1.05%, it was to consider the quality of loan payment in 2015.

The matured/ past due recievable is the total matured receivable in more than 90 (ninety) days, either on the main payment and/ or interest payment, while the decreasing value of the receiveable / impairments are the total recievables where there are the objective evidences that the loss event occurred and impact to the estimation of the future cash flows as the result of one or more events that occurred after the financial assets or the financial assets group legalization.

One of the concrete steps that are undertaken by the Bank to mitigate the credit risk exposure is by forming the Allowance for Impairment Losses either individual or collective based on the applicable accounting standard as well as the availibility of collateral in every performed funds’ provision, the approach which is used in the form of individual allowance for impairment losses used Discounted Cash Flow method while for collective allowance for impairment losses used statistic method with the PD (probability of default) parameter which is measured by Roll Rates Analysis and LGD (loss given default) approach that used the historical data within the last 3 (three) years. PD is the probability of the default in the provision of the funds which will be faced by the Bank while LGD is the estimation of loss given which will be suffered by the Bank as the result of default occurence.


147


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Tabel 2.1. Pengungkapan Tagihan Bersih Berdasarkan WilayahTable 2.1. Disclosure of Net Receivables by Region (dalam jutaan rupiah) (in million rupiah)

NO.KATEGORI PORTOFOLIO

Portfolio Category

31 DESEMBER 2015 December 31, 2015 31 DESEMBER 2014 December 31, 2014

TAGIHAN BERSIH BERDASARKAN WILAYAH Net Receiavable By Region

TAGIHAN BERSIH BERDASARKAN WILAYAHNet Receiavable By Region

WILAYAH 1Region 1

WILAYAH 2Region 2

WILAYAH 3Region 3

DST.And So Forth

JUMLAHTotal

WILAYAH 1Region 1

WILAYAH 2Region 2

WILAYAH 3Region 3

DST.And So Forth

JUMLAHTotal

1 Tagihan Kepada Pemerintah Receivables on Sovereigns 1.838.678 0 0 0 1.838.678 1.777.496 0 0 1.777.496

2 Tagihan Kepada Entitas Sektor Publik Receivables on Public Sector Entities 14.318 0 0 0 14.318 14.250 0 0 0 14.250

3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Receivables on Multilateral Development Banks and International Institution 0 0 0 0 0 0 0 0 0 0

4 Tagihan Kepada Bank Receivables on Banks 102.471 3.458 217 0 106.146 17.562 1.210 215 0 18.987

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 693.371 49.725 52.592 0 795.688 706.029 50.844 87.039 0 843.912

6 Kredit Beragun Properti Komersial Loans Secured by Commercial Real Estate 114.549 15.402 1.233 0 131.184 226.424 24.331 5.114 0 255.869

7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 0 135.328 0 0 135.328 0 82.780 0 0 82.780

8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Receivables on Micro, Small Business & Retail Portfolio 705.121 58.374 31.571 0 795.066 685.032 63.181 95.716 0 843.929

9 Tagihan Kepada Korporasi Receivables on Corporate 4.227.065 724.366 113.746 0 5.065.177 3.387.562 538.165 428.633 0 4.354.360

10 Tagihan Yang Telah Jatuh Tempo Mature Receivables 81.037 15.285 260 0 96.582 66.642 13.770 20.510 0 100.922

11 Aset Lainnya Other Assets 407.914 33.502 11.254 0 452.670 328.790 31.802 40.362 0 400.954

12 Eksposur di Unit Usaha Syariah (apabila ada) Exposures at Syahriah Based Business (if any) 0 0 0 0 0 0 0 0 0 0

Jumlah Total 8.184.524 1.035.440 210.873 0 9.430.837 7.209.787 806.083 677.589 0 8.693.459

Tabel 2.2. Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu KontrakTable 2.2. Disclosure Receivables Based on Net Time Period Contract (dalam jutaan rupiah) (in million rupiah)


Portfolio Category


TAGIHAN BERSIH BERDASARKAN SISA JANGKA WAKTU KONTRAK Net Receivables Based On Contract Time Period


≤ 1 TAHUN≤ 1 years

> 1 THN S.D 3 THN

1 year until 3years

> 3 THN S.D 5 THN

3 year until5 years

> 5 THN> 5 Years

NON-KONTRAKTUAL

Non-Contracttual

JumlahTotal


> 1 THN S.D 3 THN

1 year until 3years

> 3 THN S.D 5 THN

3 year until5 years

> 5 THN> 5 years

NON-KONTRAKTUAL

Non-Contracttual

JumlahTotal

1 Tagihan Kepada Pemerintah Receivables on Sovereigns 595.034 1.444 0 1.242.200 0 1.838.678 717.447 2.445 0 0 1.057.604 1.777.496

2 Tagihan Kepada Entitas Sektor Publik Receivables on Public Sector Entities 0 0 0 14.318 0 14.318 0 0 0 0 14.250 14.250

3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Receivables on Multilateral Development Banks and International Institution 0 0 0 0 0 0 0 0 0 0 0 0

4 Tagihan Kepada Bank Receivables on Banks 61.325 0 0 0 44.821 106.146 5.921 0 0 0 13.066 18.987

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 15.910 79.290 123.650 576.838 0 795.688 16.451 112.463 145.393 569.605 0 843.912

6 Kredit Beragun Properti Komersial Loans Secured by Commercial Real Estate 64.921 54.514 3.058 8.691 0 131.184 98.872 109.565 34.029 13.403 0 255.869

7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 976 10.819 23.470 100.063 0 135.328 565 6.164 12.069 63.982 0 82.780

8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Receivables on Micro, Small Business & Retail Portfolio 332.869 213.448 96.383 152.366 0 795.066 355.955 242.340 109.022 136.612 0 843.929

9 Tagihan Kepada Korporasi Receivables on Corporate 1.574.506 1.009.513 747.125 1.734.033 0 5.065.177 1.392.160 930.661 722.036 1.309.503 0 4.354.360

10 Tagihan Yang Telah Jatuh Tempo Mature Receivables 43.349 14.328 6.585 32.320 0 96.582 35.219 17.364 20.033 28.306 0 100.922

11 Aset Lainnya Other Assets 0 0 0 0 452.670 452.670 0 0 0 0 400.954 400.954

12 Eksposur di Unit Usaha Syariah (apabila ada) Exposures at Syahriah Based Business (if any) 0 0 0 0 0 0 0 0 0 0 0 0

Jumlah Total 2.688.890 1.383.356 1.000.271 3.860.829 497.491 9.430.837 2.622.590 1.421.002 1.042.582 2.121.411 1.485.874 8.693.459







Discussion Analysis

Tabel 2.1. Pengungkapan Tagihan Bersih Berdasarkan WilayahTable 2.1. Disclosure of Net Receivables by Region (dalam jutaan rupiah) (in million rupiah)


Portfolio Category


TAGIHAN BERSIH BERDASARKAN WILAYAH Net Receiavable By Region

TAGIHAN BERSIH BERDASARKAN WILAYAHNet Receiavable By Region

WILAYAH 1Region 1

WILAYAH 2Region 2

WILAYAH 3Region 3

DST.And So Forth

JUMLAHTotal

WILAYAH 1Region 1

WILAYAH 2Region 2

WILAYAH 3Region 3

DST.And So Forth

JUMLAHTotal

1 Tagihan Kepada Pemerintah Receivables on Sovereigns 1.838.678 0 0 0 1.838.678 1.777.496 0 0 1.777.496


3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Receivables on Multilateral Development Banks and International Institution 0 0 0 0 0 0 0 0 0 0

4 Tagihan Kepada Bank Receivables on Banks 102.471 3.458 217 0 106.146 17.562 1.210 215 0 18.987

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 693.371 49.725 52.592 0 795.688 706.029 50.844 87.039 0 843.912

6 Kredit Beragun Properti Komersial Loans Secured by Commercial Real Estate 114.549 15.402 1.233 0 131.184 226.424 24.331 5.114 0 255.869

7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 0 135.328 0 0 135.328 0 82.780 0 0 82.780

8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Receivables on Micro, Small Business & Retail Portfolio 705.121 58.374 31.571 0 795.066 685.032 63.181 95.716 0 843.929

9 Tagihan Kepada Korporasi Receivables on Corporate 4.227.065 724.366 113.746 0 5.065.177 3.387.562 538.165 428.633 0 4.354.360

10 Tagihan Yang Telah Jatuh Tempo Mature Receivables 81.037 15.285 260 0 96.582 66.642 13.770 20.510 0 100.922

11 Aset Lainnya Other Assets 407.914 33.502 11.254 0 452.670 328.790 31.802 40.362 0 400.954


Jumlah Total 8.184.524 1.035.440 210.873 0 9.430.837 7.209.787 806.083 677.589 0 8.693.459

Tabel 2.2. Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu KontrakTable 2.2. Disclosure Receivables Based on Net Time Period Contract (dalam jutaan rupiah) (in million rupiah)


Portfolio Category





> 1 THN S.D 3 THN

1 year until 3years

> 3 THN S.D 5 THN

3 year until5 years

> 5 THN> 5 Years

NON-KONTRAKTUAL

Non-Contracttual

JumlahTotal


> 1 THN S.D 3 THN

1 year until 3years

> 3 THN S.D 5 THN

3 year until5 years

> 5 THN> 5 years

NON-KONTRAKTUAL

Non-Contracttual

JumlahTotal

1 Tagihan Kepada Pemerintah Receivables on Sovereigns 595.034 1.444 0 1.242.200 0 1.838.678 717.447 2.445 0 0 1.057.604 1.777.496

2 Tagihan Kepada Entitas Sektor Publik Receivables on Public Sector Entities 0 0 0 14.318 0 14.318 0 0 0 0 14.250 14.250

3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Receivables on Multilateral Development Banks and International Institution 0 0 0 0 0 0 0 0 0 0 0 0

4 Tagihan Kepada Bank Receivables on Banks 61.325 0 0 0 44.821 106.146 5.921 0 0 0 13.066 18.987

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 15.910 79.290 123.650 576.838 0 795.688 16.451 112.463 145.393 569.605 0 843.912

6 Kredit Beragun Properti Komersial Loans Secured by Commercial Real Estate 64.921 54.514 3.058 8.691 0 131.184 98.872 109.565 34.029 13.403 0 255.869

7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 976 10.819 23.470 100.063 0 135.328 565 6.164 12.069 63.982 0 82.780

8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Receivables on Micro, Small Business & Retail Portfolio 332.869 213.448 96.383 152.366 0 795.066 355.955 242.340 109.022 136.612 0 843.929

9 Tagihan Kepada Korporasi Receivables on Corporate 1.574.506 1.009.513 747.125 1.734.033 0 5.065.177 1.392.160 930.661 722.036 1.309.503 0 4.354.360

10 Tagihan Yang Telah Jatuh Tempo Mature Receivables 43.349 14.328 6.585 32.320 0 96.582 35.219 17.364 20.033 28.306 0 100.922

11 Aset Lainnya Other Assets 0 0 0 0 452.670 452.670 0 0 0 0 400.954 400.954

12 Eksposur di Unit Usaha Syariah (apabila ada) Exposures at Syahriah Based Business (if any) 0 0 0 0 0 0 0 0 0 0 0 0

Jumlah Total 2.688.890 1.383.356 1.000.271 3.860.829 497.491 9.430.837 2.622.590 1.421.002 1.042.582 2.121.411 1.485.874 8.693.459


149


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Tabel 2.3. Pengungkapan Tagihan Bersih Berdasarkan Sektor EkonomiTable 2.3. Disclosure of Net Receivables by Economic Sector (dalam jutaan rupiah) (in million rupiah)

NO. SEKTOR EKONOMI

Economy Sector

TAGIHAN KEPADA

PEMERINTAHReceivables On

Sovereigns

TAGIHAN KEPADA ENTITAS SEKTOR PUBLIK

Receivables OnPublic Sector

Entities

TAGIHAN KEPADA BANK PEMBANGUNAN

MULTILATERAL DAN LEMBAGA

INTERNASIONALReceivables On

Multilateral DevelopmentBanks And International

Institution

TAGIHAN KEPADA

BANKReceivables On

Banks

KREDIT BERAGUN

RUMAH TINGGAL

Loans SecuredBy Residential

Property

KREDIT BERAGUN PROPERTI

KOMERSIALLoans Secured ByCommercial Real

Estate

KREDIT PEGAWAI/

PENSIUNANEmployee/

Retirement Loans

TAGIHAN KEPADA USAHA MIKRO,

USAHA KECIL DAN PORTOFOLIO RITEL

Receivables OnMicro, Small

Business & RetailPortfolio

TAGIHAN KEPADA

KORPORASIReceivables On

Corporate

TAGIHAN YANG TELAH

JATUH TEMPOMature

Receivables

ASET LAINNYA

OtherAssets

EKSPOSUR DI UNIT USAHA

SYARIAH (apabila ada)

Exposures AtSyahriah BasedBusiness (If Any)

31 Desember 2015 December 31, 2015

1 Pertanian, perburuan dan Kehutanan Agriculture,Hunting and Forestry 0 0 0 0 0 382 0 37.167 716.992 10.972 0 0

2 Perikanan Fishery 0 0 0 0 0 0 0 3.068 2.158 0 0 0

3 Pertambangan dan Penggalian Mining and Quarrying 0 0 0 0 0 14.429 0 3.391 113.332 463 0 0

4 Industri Pengolahan Manufacturing 0 0 0 0 0 1.436 0 47.221 1.340.899 5.215 0 0

5 Listrik, Gas dan Air Electricity, Gas and Water 0 0 0 0 0 0 0 613 3.453 0 0 0

6 Konstruksi Construction 0 0 0 0 0 17.052 0 19.122 359.044 19.805 0 0

7 Perdagangan besar dan eceran Wholesale and Retail Trading 0 0 0 0 0 13.853 0 325.839 740.461 21.273 0 0

8 Penyediaan akomodasi dan penyediaan makan minum Hotel and Food & Beverage 0 0 0 0 0 15.243 0 5.989 172.035 978 0 0

9 Transportasi, pergudangan dan komunikasi Transportation,Warehousing and Communications 0 0 0 0 0 11.730 0 104.263 427.569 5.306 0 0

10 Perantara keuangan Financial Intermediary 0 0 0 0 0 0 0 18.512 557.075 0 0 0

11 Real estate, usaha persewaan dan jasa perusahaan Real Estate, Rental and Business Services 0 0 0 0 0 54.072 0 39.978 464.615 13.206 0 0

12 Administrasi Pemerintahan, pertahanan dan jaminan sosial wajib Public Administration, Defense and Compulsory Social Security 0 0 0 0 0 145 0 0 0 0 0 0

13 Jasa Pendidikan Education Services 0 0 0 0 0 922 0 2.568 8.261 0 0 0

14 Jasa kesehatan dan kegiatan sosial Human Health and Social Work Activities 0 0 0 0 0 64 0 3.544 51.322 0 0 0

15 Jasa Kemasyarakatan, sosial budaya, hiburan dan perorangan lainnya Social services, socio-cultural, entertainment and other individuals 0 0 0 0 0 1.265 0 31.909 55.848 4.521 0 0

16 Jasa perorangan yang melayani rumah tangga Individual services that served household (%) 0 0 0 0 795.688 591 135.328 151.712 52.101 14.791 0 0

17 Badan internasional dan badan ekstra internasional lainnya International Institution and Other Extra International Agencies 0 0 0 0 0 0 0 0 0 0 0 0

18 Kegiatan yang belum jelas batasannya Undefined Activities 0 0 0 0 0 0 0 0 0 0 0 0

19 Bukan Lapangan Usaha Non Business Field 0 0 0 0 0 0 0 170 12 52 0 0

20 Lainnya Others 1.838.678 14.318 0 106.146 0 0 0 0 0 452.670 0

Jumlah Total 1.838.678 14.318 0 106.146 795.688 131.184 135.328 795.066 5.065.177 96.582 452.670 0







Discussion Analysis


NO. SEKTOR EKONOMI

Economy Sector

TAGIHAN KEPADA


Sovereigns



Entities





Institution

TAGIHAN KEPADA

BANKReceivables On

Banks

KREDIT BERAGUN

RUMAH TINGGAL


Property



Estate

KREDIT PEGAWAI/

PENSIUNANEmployee/

Retirement Loans





TAGIHAN KEPADA


Corporate

TAGIHAN YANG TELAH

JATUH TEMPOMature

Receivables

ASET LAINNYA

OtherAssets








4 Industri Pengolahan Manufacturing 0 0 0 0 0 1.436 0 47.221 1.340.899 5.215 0 0









13 Jasa Pendidikan Education Services 0 0 0 0 0 922 0 2.568 8.261 0 0 0



16 Jasa perorangan yang melayani rumah tangga Individual services that served household (%) 0 0 0 0 795.688 591 135.328 151.712 52.101 14.791 0 0




20 Lainnya Others 1.838.678 14.318 0 106.146 0 0 0 0 0 452.670 0

Jumlah Total 1.838.678 14.318 0 106.146 795.688 131.184 135.328 795.066 5.065.177 96.582 452.670 0


151


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement


NO. SEKTOR EKONOMI

Economy Sector

TAGIHAN KEPADA


Sovereigns



Entities





Institution

TAGIHAN KEPADA

BANKReceivables On

Banks

KREDIT BERAGUN

RUMAH TINGGAL


Property



Estate

KREDIT PEGAWAI/

PENSIUNANEmployee/

Retirement Loans





TAGIHAN KEPADA


Corporate

TAGIHAN YANG TELAH

JATUH TEMPOMature

Receivables

ASET LAINNYA

OtherAssets








4 Industri Pengolahan Manufacturing 0 0 0 0 0 2.138 0 55.118 923.333 4.023 0 0









13 Jasa Pendidikan Education Services 0 0 0 0 0 1.181 0 3.073 8.845 0 0 0



16 Jasa perorangan yang melayani rumah tangga Individual services that served household (%) 0 0 0 0 843.513 4.056 82.780 93.357 64.546 18.237 0 0




20 Lainnya Others 1.777.496 14.250 0 18.987 0 0 0 0 9.300 400.954 0

Jumlah Total 1.777.496 14.250 0 18.987 843.912 255.869 82.780 843.929 4.354.360 100.922 400.954 0







Discussion Analysis


NO. SEKTOR EKONOMI

Economy Sector

TAGIHAN KEPADA


Sovereigns



Entities





Institution

TAGIHAN KEPADA

BANKReceivables On

Banks

KREDIT BERAGUN

RUMAH TINGGAL


Property



Estate

KREDIT PEGAWAI/

PENSIUNANEmployee/

Retirement Loans





TAGIHAN KEPADA


Corporate

TAGIHAN YANG TELAH

JATUH TEMPOMature

Receivables

ASET LAINNYA

OtherAssets








4 Industri Pengolahan Manufacturing 0 0 0 0 0 2.138 0 55.118 923.333 4.023 0 0









13 Jasa Pendidikan Education Services 0 0 0 0 0 1.181 0 3.073 8.845 0 0 0



16 Jasa perorangan yang melayani rumah tangga Individual services that served household (%) 0 0 0 0 843.513 4.056 82.780 93.357 64.546 18.237 0 0




20 Lainnya Others 1.777.496 14.250 0 18.987 0 0 0 0 9.300 400.954 0

Jumlah Total 1.777.496 14.250 0 18.987 843.912 255.869 82.780 843.929 4.354.360 100.922 400.954 0


153


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Tabel 2.4. Pengungkapan Tagihan dan Pencadangan Berdasarkan WilayahTable 2.4. Disclosure Receivables and Appropriation by Region (dalam jutaan rupiah) (in million rupiah)

NO.KETERANGAN

Description


WILAYAH Region WILAYAH Region

WILAYAH 1 Region 1

WILAYAH 2Region 2

WILAYAH 3Region 3

DST.And So Forth

JUMLAHTotal

WILAYAH 1 Region 1

WILAYAH 2Region 2

WILAYAH 3Region 3

DST.And So Forth

JUMLAHTotal

1 Tagihan Receivables 8.259.878 1.049.252 213.109 0 9.522.239 7.247.488 812.915 683.804 0 8.744.207

2

Tagihan yang mengalami penurunan nilai (impaired) Impaired Receivables (impaired) 5.896.497 1.012.292 201.638 0 7.110.427 5.100.090 779.903 643.227 0 6.523.220

a. Belum jatuh tempo Outstanding 5.760.809 987.915 201.140 0 6.949.864 4.984.265 760.044 617.434 0 6.361.743

b. Telah jatuh tempo Mature 135.688 24.377 498 0 160.563 115.825 19.859 25.793 0 161.477

3 Cadangan kerugian penurunan nilai (CKPN) - Individual Reserve for Impairment - Individual -15.841 0 -11 0 -15.852 -13.065 0 -806 0 -13.871

4 Cadangan kerugian penurunan nilai (CKPN) - Kolektif Reserve for Impairment - Collective -79.502 -14.772 -2.516 0 -96.790 -41.632 -7.336 -5.930 0 -54.898

5 Tagihan yang dihapusbuku Written off Receiveable 41.150 644 0 0 41.794 10.634 1.000 149 0 11.783

Tabel 2.5. Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor EkonomiTable 2.5. Disclosure Receivables Based on Backup and Economic Sector (dalam jutaan rupiah) (in million rupiah)

NO.SEKTOR EKONOMI

Economy SectorTAGIHANReceivable

TAGIHAN YANG MENGALAMI PENURUNAN NILAIImpaired Receivables

CADANGAN KERUGIAN PENURUNAN NILAI (CKPN) INDIVIDUAL

Reserved for impairment (CKPN) Individual

CADANGAN KERUGIAN PENURUNAN NILAI

(CKPN) KOLEKTIFReserved for impairment

(CKPN) Collective

TAGIHAN YANG DIHAPUSBUKU

Written off ReceivableBELUM JATUH TEMPO

Outstanding

TELAH JATUH TEMPOMature


1 Pertanian, perburuan dan Kehutanan Agriculture, Hunting and Forestry 776.541 757.500 19.041 299 12.157 0

2 Perikanan Fishery 5.227 5.227 0 0 7 0

3 Pertambangan dan Penggalian Mining and Quarrying 133.688 133.020 668 1.827 391 0

4 Industri Pengolahan Manufacturing 1.398.615 1.391.287 7.328 0 5.404 0

5 Listrik, Gas dan Air Electricity, Gas and Water 4.066 4.066 0 0 2 0

6 Konstruksi Construction 427.191 397.501 29.690 193 12.436 0

7 Perdagangan besar dan eceran Wholesale and Retail Trading 1.112.628 1.082.440 30.188 44 12.016 0

8 Penyediaan akomodasi dan penyediaan makan minum Hotel and Food & Beverage 195.224 193.781 1.443 11 1.316 0

9 Transportasi, pergudangan dan komunikasi Transportation, Warehousing and Communications 556.976 548.965 8.011 48 8.773 0

10 Perantara keuangan Financial Intermediary 578.266 578.266 0 0 3.241 0

11 Real estate, usaha persewaan dan jasa perusahaan Real Estate, Rental and Business Services 585.915 561.906 24.009 13.391 13.615 0

12 Administrasi Pemerintahan, pertahanan dan jaminan sosial wajib Public Administration, Defense and Compulsory Social Security 145 145 0 0 0 0

13 Jasa Pendidikan Education Services 11.754 11.754 0 0 22 0

14 Jasa kesehatan dan kegiatan sosial Human Health and Social Work Activities 54.995 54.995 0 0 169 0

15 Jasa Kemasyarakatan, sosial budaya, hiburan dan perorangan lainnya Social services, socio-cultural, entertainment and other individuals 96.604 89.410 7.194 32 3.154 0

16 Jasa perorangan yang melayani rumah tangga Individual services that served household (%) 1.172.341 1.139.418 32.923 7 24.071 0

17 Badan internasional dan badan ekstra internasional lainnya International Institution and Other Extra International Agencies 0 0 0 0 0 0

18 Kegiatan yang belum jelas batasannya Undefined Activities 0 0 0 0 0 0

19 Bukan Lapangan Usaha Non Business Field 251 183 68 0 16 0

20 Lainnya Others 2.411.812 2.411.812 0 0 0 0

Jumlah Total 9.522.239 9.361.676 160.563 15.852 96.790 0







Discussion Analysis

Tabel 2.4. Pengungkapan Tagihan dan Pencadangan Berdasarkan WilayahTable 2.4. Disclosure Receivables and Appropriation by Region (dalam jutaan rupiah) (in million rupiah)

NO.KETERANGAN

Description


WILAYAH Region WILAYAH Region

WILAYAH 1 Region 1

WILAYAH 2Region 2

WILAYAH 3Region 3

DST.And So Forth

JUMLAHTotal

WILAYAH 1 Region 1

WILAYAH 2Region 2

WILAYAH 3Region 3

DST.And So Forth

JUMLAHTotal

1 Tagihan Receivables 8.259.878 1.049.252 213.109 0 9.522.239 7.247.488 812.915 683.804 0 8.744.207

2

Tagihan yang mengalami penurunan nilai (impaired) Impaired Receivables (impaired) 5.896.497 1.012.292 201.638 0 7.110.427 5.100.090 779.903 643.227 0 6.523.220

a. Belum jatuh tempo Outstanding 5.760.809 987.915 201.140 0 6.949.864 4.984.265 760.044 617.434 0 6.361.743

b. Telah jatuh tempo Mature 135.688 24.377 498 0 160.563 115.825 19.859 25.793 0 161.477

3 Cadangan kerugian penurunan nilai (CKPN) - Individual Reserve for Impairment - Individual -15.841 0 -11 0 -15.852 -13.065 0 -806 0 -13.871

4 Cadangan kerugian penurunan nilai (CKPN) - Kolektif Reserve for Impairment - Collective -79.502 -14.772 -2.516 0 -96.790 -41.632 -7.336 -5.930 0 -54.898

5 Tagihan yang dihapusbuku Written off Receiveable 41.150 644 0 0 41.794 10.634 1.000 149 0 11.783


NO.SEKTOR EKONOMI



CADANGAN KERUGIAN PENURUNAN NILAI (CKPN) INDIVIDUAL

Reserved for impairment (CKPN) Individual


(CKPN) KOLEKTIFReserved for impairment

(CKPN) Collective



Outstanding





3 Pertambangan dan Penggalian Mining and Quarrying 133.688 133.020 668 1.827 391 0

4 Industri Pengolahan Manufacturing 1.398.615 1.391.287 7.328 0 5.404 0




8 Penyediaan akomodasi dan penyediaan makan minum Hotel and Food & Beverage 195.224 193.781 1.443 11 1.316 0


10 Perantara keuangan Financial Intermediary 578.266 578.266 0 0 3.241 0









19 Bukan Lapangan Usaha Non Business Field 251 183 68 0 16 0

20 Lainnya Others 2.411.812 2.411.812 0 0 0 0

Jumlah Total 9.522.239 9.361.676 160.563 15.852 96.790 0


155


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement


NO.SEKTOR EKONOMI



CADANGAN KERUGIAN PENURUNAN NILAI (CKPN) INDIVIDUALReserve for Impairment

(CKPN) Individual


(CKPN) KOLEKTIFReserve for impairment

(CKPN) Collective



Outstanding





3 Pertambangan dan Penggalian Mining and Quarrying 172.600 172.397 203 0 200 0

4 Industri Pengolahan Manufacturing 986.252 980.842 5.410 7 2.367 0




8 Penyediaan akomodasi dan penyediaan makan minum Hotel and Food & Beverage 190.278 188.804 1.474 0 869 0


10 Perantara keuangan Financial Intermediary 501.856 501.856 0 0 186 0









19 Bukan Lapangan Usaha Non Business Field 1.765 1.635 130 0 178 0

20 Lainnya Others 2.220.987 2.220.987 0 0 0 0

Jumlah Total 8.744.207 8.600.600 143.607 13.871 54.898 0

Tabel 2.6. Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai Table 2.6. Disclosure of Details of Movements in Allowance for Impairment Losses (dalam jutaan rupiah) (in million rupiah)

NO.KETERANGAN

Description


CKPN INDIVIDUALIndividual CKPN

CKPN KOLEKTIFCollective CKPN



1 Saldo awal CKPN Beginning balance CKPN -13.871 -54.898 -13.657 -68.906

2

Pembentukan (pemulihan) CKPN pada periode berjalan (Net) Formation ( recovery ) CKPN in the current period ( Net ) -1.981 -83.693 -904 -50.795

2.a Pembentukan CKPN pada periode berjalan CKPN formation in the current period -3.550 -1.050.168 -976 -920.062

2.b Pemulihan CKPN pada periode berjalan CKPN recovery in the current period 1.569 966.475 72 869.267

3 CKPN yang digunakan untuk melakukan hapusbuku atas tagihan pada peride berjalan CKPN used to written off on the receivables at current period 0 41.794 0 64.803

4 Pembentukan (pemulihan) lainnya pada periode berjalan Others formation ( recovery ) in the current period ( Net ) 0 7 690 0

Saldo akhir CKPN Ending Balance CKPN -15.852 -96.790 -13.871 -54.898







Discussion Analysis


NO.SEKTOR EKONOMI



CADANGAN KERUGIAN PENURUNAN NILAI (CKPN) INDIVIDUALReserve for Impairment

(CKPN) Individual


(CKPN) KOLEKTIFReserve for impairment

(CKPN) Collective



Outstanding





3 Pertambangan dan Penggalian Mining and Quarrying 172.600 172.397 203 0 200 0

4 Industri Pengolahan Manufacturing 986.252 980.842 5.410 7 2.367 0




8 Penyediaan akomodasi dan penyediaan makan minum Hotel and Food & Beverage 190.278 188.804 1.474 0 869 0


10 Perantara keuangan Financial Intermediary 501.856 501.856 0 0 186 0









19 Bukan Lapangan Usaha Non Business Field 1.765 1.635 130 0 178 0

20 Lainnya Others 2.220.987 2.220.987 0 0 0 0

Jumlah Total 8.744.207 8.600.600 143.607 13.871 54.898 0

Tabel 2.6. Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai Table 2.6. Disclosure of Details of Movements in Allowance for Impairment Losses (dalam jutaan rupiah) (in million rupiah)

NO.KETERANGAN

Description






1 Saldo awal CKPN Beginning balance CKPN -13.871 -54.898 -13.657 -68.906

2

Pembentukan (pemulihan) CKPN pada periode berjalan (Net) Formation ( recovery ) CKPN in the current period ( Net ) -1.981 -83.693 -904 -50.795

2.a Pembentukan CKPN pada periode berjalan CKPN formation in the current period -3.550 -1.050.168 -976 -920.062

2.b Pemulihan CKPN pada periode berjalan CKPN recovery in the current period 1.569 966.475 72 869.267

3 CKPN yang digunakan untuk melakukan hapusbuku atas tagihan pada peride berjalan CKPN used to written off on the receivables at current period 0 41.794 0 64.803

4 Pembentukan (pemulihan) lainnya pada periode berjalan Others formation ( recovery ) in the current period ( Net ) 0 7 690 0

Saldo akhir CKPN Ending Balance CKPN -15.852 -96.790 -13.871 -54.898


157


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Bank melakukan perhitungan terhadap ATMR (aktiva tertimbang menurut risiko) untuk risiko kredit dengan menggunakan pendekatan standar yang merupakan perkalian antara tagihan bersih dengan bobot risiko. Bobot risiko yang dimaksud ditetapkan berdasarkan peringkat terkini dari debitur/pihak lawan. Penggunaan lembaga pemeringkat mengacu pada ketentuan Bank Indonesia mengenai lembaga pemeringkat dan peringkat yang diakui Bank Indonesia melalui Surat Edaran Bank Indonesia No. 13/31/DPNP tanggal 22 Desember 2011 yang terdiri dari Lembaga Pemeringkat Internasional (Fitch Ratings, Moody’s Investor Service, Standar and Poor’s) dan Lembaga Pemeringkat Domestika (PT Fitch Ratings Indonesia, PT ICRA Indonesia, PT Pemeringkat Efek Indonesia). Untuk saat ini kategori portofolio yang menggunakan peringkat adalah tagihan kepada Bank dan tagihan kepada entitas sektor publik.

Tata cara penggunaan peringkat dalam hal debitur, pihak lawan atau instrument keuangan memiliki peringkat tunggal atau multi peringkat adalah :(1) Hanya memiliki 1 (satu) peringkat maka menggunakan hasil

peringkat yang dimaksud,(2) Memiliki 2 (dua) peringkat dan masing-masing memberikan

bobot risiko yang berbeda maka wajib menggunakan peringkat yang menghasilkan bobot risiko tertinggi,

(3) Memiliki 3 (tiga) peringkat atau lebih dan memberikan bobot risiko yang berbeda maka wajib menggunakan peringkat yang menghasilkan bobot risiko terendah kedua.

Risiko kredit akibat kegagalan pihak lawan (counterparty credit risk) dapat timbul dari transaksi derivative over the counter (OTC) dan transaksi repo/ reverse repo, baik pada posisi trading book maupun banking book. Selama tahun 2015, Bank tidak terekspos risiko kredit akibat kegagalan pihak lawan (counterparty credit risk), kegagalan settlement (settlement risk) dan Bank juga tidak memiliki unit usaha Syariah.

Bank made the calculation on the weighed assets according to the risk for credit risk by using the standard approach which is the muliplying between net recievable with the weight of the risk. The meant weight of risk is determined based on the update grade from the debtor/ oppossing party. The use of Rating agency referred to the terms of Bank Indonesia about the Rating Agency and the rates that are legalized by the Bank Indonesia through the Circular of Bank Indonesia No. 13/31/DPNP on December 22nd, 2011 which regulate the International Ratings Institution (Fitch Ratings, Moody’s Investor Service, Standard and Poor’s) and the Domestic Ratings Institution (PT Fitch Ratings Indonesia, PT ICRA Indonesia, PT Indonesia Stock Ratings). For this meanwhile, portfolio categories which use the ratings are the receivable to the Bank and the receivable to the public sector entities.

The procedues of the rating usage in debtor’s things, oppenant parties or financial instruments have single rating or multi-ratings, as follows :(1) If there’s only 1 (one) ranking so using the meant rating result,(2) If there is 2 (two) ranks and each of them give the different weight of

risks so that must use the ratings that result high risked weight,(3) If there is 3 (three) ranks or more and give the different weight of risks

so that must use the ratings that result second low of risked weight.

The credit risk caused by the failure of opposing parties (counterparty credit risk) can appear from the transactions of derivative over the counter (OTC) and the transactions of repol reverse repo, either in the position of trading book or banking book. During 2015, Bank wasn’t been exposed of the credit risk as a result of the failure of opposing parties (counterparty credit risk), the failure of settlement (settlement risk) and Bank also had no any Syariah Business Unit.







Discussion Analysis


159


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Tabel 3.1. Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala PeringkatTable 3.1. Disclosure Receivable and Net Portfolio By Category Rating Scale (dalam jutaan rupiah) (in million rupiah)

KATEGORI PORTOFOLIOPortfolio Categories

TAGIHAN BERSIH Net Receivable

LEMBAGA PEMERINGKATRatings Institution

PERINGKAT JANGKA PANJANG Long-term ratings

PERINGKAT JANGKA PENDEKShort-term ratings

TANPAPERINGKATNon Ratings

TOTALTotal

Standard and Poor’s AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- B+ s.d B- Kurang dari B- A-1 A-2 A-3Kurang dari

A-3

Fitch Rating AAA AA+ s.d AA- A+ s.d A- BBB+ s.d BBB- BB+ s.d BB- B+ s.d B- Kurang dari B- F1+ s.d F1 F2 F3 Kurang dari F3

Moody’s Aaa Aa1 s.d Aa3 A1 s.d A3 Baa1 s.d Baa3 Ba1 s.d Ba3 B1 s.d B3 Kurang dari B3 P-1 P-2 P-3Kurang dari

P-3

PT. Fitch Ratings Indonesia AAA (idn)AA+(idn) s.d

AA-(idn)A+(idn) s.d

A-(idn)BBB+(idn) s.d

BBB-(idn)BB+(idn) s.d

BB-(idn)B+(idn) s.d

B-(idn)Kurang dari

B-(idn)F1+(idn) s.d

F1(idn)F2(idn) F3(idn)

Kurang dariF3(idn)

PT ICRA Indonesia [Idr]AAA[Idr]AA+ s.d

[Idr]AA-[Idr]A+ s.d

[Idr]A-[Idr]BBB+ s.d

[Idr]BBB-[Idr]BB+ s.d

[Idr]BB-[Idr]B+ s.d [Idr

B-Kurang dari

[ldr] B-[ldr]A1+ s.d

[ldr]A1[ldr]A2+ s.d

[ldr]A2[ldr]A3+ s.d

[ldr]A3Kurang dari

[ldr] A3

PT Pemeringkat Efek Indonesia idAAAidAA+ s.d

idAA-idA+ s.d idA-

id BBB+ s.d idBBB-

id BB+ s.d idBB-

id B+ s.d id B-Kurang dari

id B-idA1 idA2 idA3 s.d id A4

Kurang dariidA4

31 DESEMBER 2015 December 31, 2015

1 Tagihan Kepada Pemerintah Receivables on Sovereigns

0 0 0 0 0 0 0 0 0 0 0 1.838.678 1.838.678

2 Tagihan Kepada Entitas Sektor Publik Receivables on Public Sector Entities

14.318 0 0 0 0 0 0 0 0 0 0 0 14.318

3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Receivables on Multilateral Development Banks and International Institution

0 0 0 0 0 0 0 0 0 0 0 0 0

4 Tagihan Kepada Bank Receivables on Banks

70.821 35.207 7 0 0 0 0 0 0 0 0 111 106.146

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property

0 0 0 0 0 0 0 0 0 0 0 795.688 795.688

6 Kredit Beragun Properti Komersial Loans Secured by Commercial Real Estate

0 0 0 0 0 0 0 0 0 0 0 131.184 131.184

7 Kredit Pegawai/Pensiunan Employee/Retirement Loans

0 0 0 0 0 0 0 0 0 0 0 135.328 135.328

8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Receivables on Micro, Small Business & Retail Portfolio

0 0 0 0 0 0 0 0 0 0 0 795.066 795.066

9 Tagihan Kepada Korporasi Receivables on Corporate

0 0 0 0 0 0 0 0 0 0 0 5.065.177 5.065.177

10 Tagihan Yang Telah Jatuh Tempo Mature Receivables

0 0 0 0 0 0 0 0 0 0 0 96.582 96.582

11 Aset Lainnya Other Assets 0 0 0 0 0 0 0 0 0 0 0 452.670 452.670

12 Eksposur di Unit Usaha Syariah (apabila ada) Exposures at Syahriah Based Business (if any)

0 0 0 0 0 0 0 0 0 0 0 0 0

Jumlah Total 85.139 35.207 7 0 0 0 0 0 0 0 0 9.310.484 9.430.837







Discussion Analysis








TOTALTotal


A-3



P-3


AA-(idn)A+(idn) s.d



BB-(idn)B+(idn) s.d

B-(idn)Kurang dari

B-(idn)F1+(idn) s.d


Kurang dariF3(idn)


[Idr]AA-[Idr]A+ s.d




B-Kurang dari


[ldr]A1[ldr]A2+ s.d

[ldr]A2[ldr]A3+ s.d

[ldr]A3Kurang dari

[ldr] A3


idAA-idA+ s.d idA-

id BBB+ s.d idBBB-

id BB+ s.d idBB-



Kurang dariidA4



0 0 0 0 0 0 0 0 0 0 0 1.838.678 1.838.678


14.318 0 0 0 0 0 0 0 0 0 0 0 14.318


0 0 0 0 0 0 0 0 0 0 0 0 0


70.821 35.207 7 0 0 0 0 0 0 0 0 111 106.146


0 0 0 0 0 0 0 0 0 0 0 795.688 795.688


0 0 0 0 0 0 0 0 0 0 0 131.184 131.184


0 0 0 0 0 0 0 0 0 0 0 135.328 135.328


0 0 0 0 0 0 0 0 0 0 0 795.066 795.066


0 0 0 0 0 0 0 0 0 0 0 5.065.177 5.065.177


0 0 0 0 0 0 0 0 0 0 0 96.582 96.582



0 0 0 0 0 0 0 0 0 0 0 0 0

Jumlah Total 85.139 35.207 7 0 0 0 0 0 0 0 0 9.310.484 9.430.837


161


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Management Review



LAPORAN KEUANGAN

Financial Statement








TOTALTotal


A-3



P-3


AA-(idn)A+(idn) s.d



BB-(idn)B+(idn) s.d

B-(idn)Kurang dari

B-(idn)F1+(idn) s.d


Kurang dariF3(idn)


[Idr]AA-[Idr]A+ s.d




B-Kurang dari


[ldr]A1[ldr]A2+ s.d

[ldr]A2[ldr]A3+ s.d

[ldr]A3Kurang dari

[ldr] A3


idAA-idA+ s.d idA-

id BBB+ s.d idBBB-

id BB+ s.d idBB-



Kurang dariidA4



0 0 0 0 0 0 0 0 0 0 0 1.777.496 1.777.496


14.250 0 0 0 0 0 0 0 0 0 0 0 14.250


0 0 0 0 0 0 0 0 0 0 0 0 0


13.555 5.316 7 0 0 0 0 0 0 0 0 109 18.987


0 0 0 0 0 0 0 0 0 0 0 843.912 843.912


0 0 0 0 0 0 0 0 0 0 0 255.869 255.869


0 0 0 0 0 0 0 0 0 0 0 82.780 82.780


0 0 0 0 0 0 0 0 0 0 0 843.929 843.929


0 0 0 0 0 0 0 0 0 0 0 4.354.360 4.354.360


0 0 0 0 0 0 0 0 0 0 0 100.922 100.922



0 0 0 0 0 0 0 0 0 0 0 0

Jumlah Total 27.805 5.316 7 0 0 0 0 0 0 0 0 8.660.331 8.693.459







Discussion Analysis








TOTALTotal


A-3



P-3


AA-(idn)A+(idn) s.d



BB-(idn)B+(idn) s.d

B-(idn)Kurang dari

B-(idn)F1+(idn) s.d


Kurang dariF3(idn)


[Idr]AA-[Idr]A+ s.d




B-Kurang dari


[ldr]A1[ldr]A2+ s.d

[ldr]A2[ldr]A3+ s.d

[ldr]A3Kurang dari

[ldr] A3


idAA-idA+ s.d idA-

id BBB+ s.d idBBB-

id BB+ s.d idBB-



Kurang dariidA4



0 0 0 0 0 0 0 0 0 0 0 1.777.496 1.777.496


14.250 0 0 0 0 0 0 0 0 0 0 0 14.250


0 0 0 0 0 0 0 0 0 0 0 0 0


13.555 5.316 7 0 0 0 0 0 0 0 0 109 18.987


0 0 0 0 0 0 0 0 0 0 0 843.912 843.912


0 0 0 0 0 0 0 0 0 0 0 255.869 255.869


0 0 0 0 0 0 0 0 0 0 0 82.780 82.780


0 0 0 0 0 0 0 0 0 0 0 843.929 843.929


0 0 0 0 0 0 0 0 0 0 0 4.354.360 4.354.360


0 0 0 0 0 0 0 0 0 0 0 100.922 100.922



0 0 0 0 0 0 0 0 0 0 0 0

Jumlah Total 27.805 5.316 7 0 0 0 0 0 0 0 0 8.660.331 8.693.459


163


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Management Review



LAPORAN KEUANGAN

Financial Statement

Sebagai salah satu wujud mitigasi risiko kredit yang dilakukan, Bank memiliki kebijakan dalam menilai kelayakan agunan, adapun jenis-jenis agunan yang dapat diterima oleh Bank sesuai dengan KPT Perkreditan Bank, antara lain :(1) Tanah dan Bangunan,(2) Agunan tunai (deposito),(3) Kenderaan Bermotor,(4) Persediaan (bahan baku, setengah jadi, barang jadi),(5) Peralatan (alat berat).

Kriteria kelayakan agunan dapat dilihat dari :(1) Bentuk agunan,(2) Kondisi agunan,(3) Kepemilikan agunan dan,(4) Asuransi agunan.

Bank menerapkan kebijakan dalam melakukan peninjauan dan penilaian agunan antara lain dengan penunjukan penilai internal dan penilai independen yang tergabung dalam MAPPI (Masyarakat Profesi Penilai Indonesia/Indonesian Society of Appraisers).

Untuk total kredit dibawah atau sama dengan 5 miliar rupiah per debitur, penilaian agunan dapat dilakukan oleh penilai internal Bank sedangkan untuk total kredit diatas 5 miliar rupiah per debitur maka penilaian agunan wajib dilakukan oleh lembaga penilai independen (appraisal company) namun hal tersebut tidak berlaku untuk agunan deposito. Lembaga penilai yang dapat digunakan oleh debitur adalah yang terdapat dalam daftar lembaga penilai yang telah disusun oleh Bank. Penilaian Agunan kredit dilakukan secara periodik oleh penilai internal Bank minimal setiap 1 tahun dan oleh lembaga penilai independen minimal setiap 2 tahun (berlaku untuk total kredit diatas 5 miliar rupiah per debitur), terhitung sejak awal pembukaan fasilitas kredit di Bank.

Kriteria pihak yang dapat diterima Bank sebagai penjamin (pemilik agunan) untuk debitur perorangan adalah pasangan debitur (suami/ istri), keluarga yang mempunyai hubungan darah dengan debitur (anak atau orang tua). Sedangkan untuk badan usaha (PT/ CV/ FA/ UD/ PD) adalah pemegang saham atau direksi. Pengecekan atas kelayakan kolektibilitas penjamin tetap dilakukan melalui proses BI-Checking.

Dengan menggunakan pendekatan standar, Bank mengakui keberadaan agunan, garansi, penjaminan atau asuransi kredit sebagai teknik mitigasi risiko kredit. Jenis agunan yang diakui dalam teknik mitigasi risiko kredit adalah sebagai berikut :a. Uang tunai yang disimpan pada Bank,b. Giro, Tabungan, atau deposito yang diterbitkan oleh Bank,c. Emas yang disimpan pada Bank,d. SUN (Surat Utang Negara) yang diterbitkan oleh Pemerintah

Republik Indonesia,e. SBSN (Surat Berharga Syariah Negara),f. SBI (Sertifikat Bank Indonesia) dan SBIS (Sertifikat Bank Indonesia

Syariah),g. Surat-surat berharga yang diperingkat oleh Lembaga

Pemeringkat yang diakui oleh Bank Indonesia dengan peringkat minimal:- Setara dengan BBB-, jika diterbikan oleh pihak yang termasuk

dalam Tagihan Kepada Pemerintah Negara Lain,- Setara dengan BBB-, jika diterbikan oleh pihak yang termasuk

dalam Tagihan Kepada Entitas Sektor Publik,- Setara dengan BBB-, jika diterbikan oleh pihak yang termasuk

dalam Tagihan Kepada Bank Pembangunan Multilateral,- Setara dengan BBB-, jika diterbikan oleh pihak yang termasuk

dalam Tagihan Kepada Bank,- Setara dengan A-, jika diterbikan oleh pihak yang termasuk

As one of the credit risk mitigation form that has been done, Bank has the policies in assessing the collateral appropriateness, the types of collaterals that can be recieved by the Bank according to the KPT Crediting of the Bank, are as follows:(1) Land and Building,(2) Cash Collateral (deposit),(3) Motor Vehicle,(4) Inventory (raw material, intermidiate goods, finished goods),(5) Equipments (heavy equipments).

The criteria of collateral appropriateness can be seen from:(1) Collateral Form,(2) The condition of Collateral,(3) The ownership of Collateral,(4) Collateral Insurance.

Bank has applied the policies in observing and assessing the collaterals such as appoinment of internal appraiser and independent appraiser that joined in Indonesian Society of Appraisers (MAPPI).

For the total of credit below or equal with 5 billions rupiah per debtor, the collateral assessment can be conducted by internal appraiser of the Bank while for the total of the credit above 5 billions rupiah per debtor so the assessment of the collateral must be conducted by the independent appraisal institution (appraisal company) but it is not valid for deposit collateral. The appraisal company which can be used by the debtor is the one that is listed in appraisal company that has been arranged by the Bank. The credit collateral assessment is conducted periodically by the internal appraisers of the Bank at least every 1 year and by independent appraisal institution at least 2 years (valid for the total of the credit above 5 billions rupiah per debtor), counted since the beginning of the opening of credit facilities in the Bank.

The criteria of the parties that can be recieved by the Bank as the Collateror (the owner of the collateral) for the individual debtor are a couple of debtors (husband/wife), family who has the blood relations with the debtor (children or parents). While for business agencies (PT/CV/FA/UD/PD) are the shareholders or the Board of Directors. The checking of the appropriateness of collateral collectibility is still conducted through the BI-Checking process.

By using the standard approach, Bank admitted the existence of the collateral, guarantee, warranty or credit insurance as the technic of credit risk mitigation. The types of admiited collateral in the technic of credit risk mitigation are as follows :a. The cash which is saved in the Bank,b. Current Accounts, Savings, deposits issued by the Bank,c. Gold stored at the Bank,d. SUN (Government Securities) that are issued by the Government of

Republic Indonesia,e. SBSN (Syariah Securities),f. SBI (The Certificates of Bank Indonesia) and SBIS (Bank Indonesia’s

Syariah Certificates),g. Securities rated by the Rating Agencies that are recognized by Bank

Indonesia with the minimum rank of:- Equivalent to BBB-, if published by the parties that are included in

the receivable to the Government of other Country,- Equivalent to BBB-, if published by the parties that are included in

the receivable to the Public Sector Entities,- Equivalent to BBB-, if published by the parties that are included in

the receivable to the Multilateral Development Banks,- Equivalent to BBB-, if published by the parties that are included in

the receivable to the Banks,- Equivalent to A-, if published to the parties that are included in

the receivables to the Corporations,







Discussion Analysis

dalam Tagihan Kepada Korporasi,- Setara dengan A-2 untuk surat berharga jangka pendek.

h. Instrumen yang mendasari (underlying) atau agunan dari transaksi reverse repo.

Penerbit garansi yang diakui dalam teknik mitigasi risiko kredit adalah:a. Pihak yang termasuk dalam cakupan kategori portofolio Tagihan

Kepada Pemerintah Indonesia,b. Pihak yang termasuk dalam cakupan kategori portofolio Tagihan

Kepada Pemerintah Negara Lain, apabila pihak tersebut memiliki :- Bobot risiko lebih rendah dari bobot risiko tagihan yang

dijamin, dan- Peringkat paling rendah BBB- atau yang setara.

c. Bank umum yang berbadan hukum Indonesia, kantor cabang asing di Indonesia, dan Lembaga Pembiayaan Ekspor Indonesia yang memiliki bobot risiko lebih rendah dari bobot risiko tagihan yang dijamin,

d. Bank yang berbadan hukum asing yang tergolong sebagai prime bank,

e. Lembaga keuangan yang bergerak di bidang penjaminan atau asuransi yang termasuk dalam cakupan kategori portofolio Tagihan Kepada Entitas Sektor Publik dan Tagihan kepada Korporasi.

dari hasil perhitungan ATMR risiko Kredit posisi 31 Desember 2015, sebesar 19.7% bagian yang dijamin dengan agunan sebagai teknik mitgasi risiko kredit dari total tagihan bersih.

- Equivalent to A-2, for short-term securitiesh. The basic/underlying instrument (underlying) or collateral of reverse

repo transactions.

The guarantee publishers who are admitted in the technics of credit risk mitigation are :a. The parties that included in the category of portfolio coverage of the

receivable to the Government of Indonesia,b. The parties that included in the category of portfolio coverage of the

receivable to the Government of other Countries , if the parties have:- Lower risk weight than the risk weight of guaranteed receivable,

and- The lowest rating of BBB- or similar.

c. Commercial Banks with Indonesia’s legal entity, the foreign branch offices in Indonesia, and the Indonesian Export Financing Institution that have lower risk weight than the risk weight of guaranteed receivable,

d. Banks with foreign legal entities that classified as prime bank,e. Financial Institutions engaged in the underwriting or insurance

field that are included in the category of portfolio coverage of the receivable to the Public Sector Entities and receivable to the Corporations.

From the calculation result of the credit risk weighted assets on December 31st, 2015, there’s 19.7% part that guaranteed with the collateral as the technic of credit risk mitigation from the total of Net Receiavable.


165


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Management Review



LAPORAN KEUANGAN

Financial Statement

Tabel 4.1. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko KerditTable 4.1. Disclosure Receivable Based on Net Receivable Calculating Risk After Risk Impact Mitigation Bank Cerdit (dalam jutaan rupiah) (in million rupiah)

NOKATEGORI

PORTOFOLIOPortfolio Category


ATMRRWA

BEBAN MODAL Capital

Expenses


ATMRRWA

BEBAN MODAL Capital

Expenses

TAGIHAN BERSIH SETELAH MEMPERHITUNGKAN DAMPAK MITIGASI RISIKO KREDITNet Receivable After Calculating Risk Impact Mitigation Bank Cerdit

TAGIHAN BERSIH SETELAH MEMPERHITUNGKAN DAMPAK MITIGASI RISIKO KREDITNet receivable After Calculating Risk Impact Mitigation Bank Cerdit

0%0%

20% 20%

35% 35%

40% 40%

45% 45%

50% 50%

75% 75%

100% 100%

150% 150%

LAINNYA

others

0%0%

20% 20%

35% 35%

40% 40%

45% 45%

50% 50%

75% 75%

100% 100%

150% 150%

LAINNYA

others

A. EKSPOSUR NERACA Balance Sheet Exposure

1 Tagihan Kepada Pemerintah Receivables on Sovereigns 1.838.678 0 0 0 0 0 0 0 0 0 0 1.777.496 0 0 0 0 0 0 0 0 0 0

2 Tagihan Kepada Entitas Sektor Publik Receivables on Public Sector Entities 0 14.318 0 0 0 0 0 0 0 2.864 229 0 14.250 0 0 0 0 0 0 0 2.850 228

3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Receivables on Multilateral Development Banks and International Institution 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

4 Tagihan Kepada Bank Receivables on Banks 0 106.147 0 0 0 0 0 0 0 21.229 1.698 0 18.987 0 0 0 0 0 0 0 3.797 304

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 0 486.074 309.614 0 0 0 0 0 293.972 23.518 0 0 455.182 388.730 0 0 0 0 0 314.806 25.184

6 Kredit Beragun Properti Komersial Loans Secured by Commercial Real Estate 0 0 0 0 0 0 0 131.184 0 131.184 10.495 789 0 0 0 0 0 0 255.080 0 255.080 20.406

7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 0 0 0 0 0 135.328 0 0 0 67.664 5.413 0 0 0 0 0 82.780 0 0 0 41.390 3.311

8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Receivables on Micro, Small Business & Retail Portfolio 6.480 0 0 0 0 0 788.586 0 0 591.440 47.315 6.089 0 0 0 0 0 837.840 0 0 628.380 50.270

9 Tagihan kepada Korporasi Receivables on Corporate 59.464 0 0 0 0 0 0 5.005.713 0 5.005.713 400.457 66.564 0 0 0 0 0 0 4.287.796 0 4.287.796 343.024

10 Tagihan yang Telah Jatuh Tempo Mature Receivables 0 0 0 0 0 0 0 10.934 85.648 139.406 11.152 0 0 0 0 0 0 0 3.478 97.444 149.644 11.972

11 Aset Lainnya Other Assets 0 0 0 0 0 0 0 452.669 0 284.157 22.733 0 0 0 0 0 0 0 400.954 0 212.368 16.989

12 Eksposur di Unit Usaha Syariah (apabila ada) Exposures at SyahriahBased Business (if any) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Eksposur NeracaTotal Balance Sheet Exposure 1.904.622 120.465 486.074 309.614 0 135.328 788.586 5.600.500 85.648 6.537.629 523.010 1.850.938 33.237 455.182 388.730 0 82.780 837.840 4.947.308 97.444 5.896.111 471.689

B. EKSPOSUR KEWAJIBAN KOMITMEN/KONTINJENSI PADA TRANSAKSI REKENING ADMINISTRATIF Exposure Commitment / Contingent on Balance Sheet

1 Tagihan Kepada Pemerintah Receivables on Sovereigns 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2 Tagihan Kepada Entitas Sektor Publik Receivables on Public Sector Entities 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0








Discussion Analysis

Tabel 4.1. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan Dampak Mitigasi Risiko KerditTable 4.1. Disclosure Receivable Based on Net Receivable Calculating Risk After Risk Impact Mitigation Bank Cerdit (dalam jutaan rupiah) (in million rupiah)

NOKATEGORI



ATMRRWA

BEBAN MODAL Capital

Expenses


ATMRRWA

BEBAN MODAL Capital

Expenses


TAGIHAN BERSIH SETELAH MEMPERHITUNGKAN DAMPAK MITIGASI RISIKO KREDITNet receivable After Calculating Risk Impact Mitigation Bank Cerdit

0%0%

20% 20%

35% 35%

40% 40%

45% 45%

50% 50%

75% 75%

100% 100%

150% 150%

LAINNYA

others

0%0%

20% 20%

35% 35%

40% 40%

45% 45%

50% 50%

75% 75%

100% 100%

150% 150%

LAINNYA

others

A. EKSPOSUR NERACA Balance Sheet Exposure

1 Tagihan Kepada Pemerintah Receivables on Sovereigns 1.838.678 0 0 0 0 0 0 0 0 0 0 1.777.496 0 0 0 0 0 0 0 0 0 0

2 Tagihan Kepada Entitas Sektor Publik Receivables on Public Sector Entities 0 14.318 0 0 0 0 0 0 0 2.864 229 0 14.250 0 0 0 0 0 0 0 2.850 228


4 Tagihan Kepada Bank Receivables on Banks 0 106.147 0 0 0 0 0 0 0 21.229 1.698 0 18.987 0 0 0 0 0 0 0 3.797 304

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 0 486.074 309.614 0 0 0 0 0 293.972 23.518 0 0 455.182 388.730 0 0 0 0 0 314.806 25.184

6 Kredit Beragun Properti Komersial Loans Secured by Commercial Real Estate 0 0 0 0 0 0 0 131.184 0 131.184 10.495 789 0 0 0 0 0 0 255.080 0 255.080 20.406

7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 0 0 0 0 0 135.328 0 0 0 67.664 5.413 0 0 0 0 0 82.780 0 0 0 41.390 3.311


9 Tagihan kepada Korporasi Receivables on Corporate 59.464 0 0 0 0 0 0 5.005.713 0 5.005.713 400.457 66.564 0 0 0 0 0 0 4.287.796 0 4.287.796 343.024

10 Tagihan yang Telah Jatuh Tempo Mature Receivables 0 0 0 0 0 0 0 10.934 85.648 139.406 11.152 0 0 0 0 0 0 0 3.478 97.444 149.644 11.972

11 Aset Lainnya Other Assets 0 0 0 0 0 0 0 452.669 0 284.157 22.733 0 0 0 0 0 0 0 400.954 0 212.368 16.989

12 Eksposur di Unit Usaha Syariah (apabila ada) Exposures at SyahriahBased Business (if any) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Eksposur NeracaTotal Balance Sheet Exposure 1.904.622 120.465 486.074 309.614 0 135.328 788.586 5.600.500 85.648 6.537.629 523.010 1.850.938 33.237 455.182 388.730 0 82.780 837.840 4.947.308 97.444 5.896.111 471.689

B. EKSPOSUR KEWAJIBAN KOMITMEN/KONTINJENSI PADA TRANSAKSI REKENING ADMINISTRATIF Exposure Commitment / Contingent on Balance Sheet





167


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

NO KATEGORI



ATMRRWA

BEBAN MODAL Capital

Expenses


ATMRRWA

BEBAN MODAL Capital

Expenses



0%0%

20% 20%

35% 35%

40% 40%

45% 45%

50% 50%

75% 75%

100% 100%

150% 150%

LAINNYA

others

0%0%

20% 20%

35% 35%

40% 40%

45% 45%

50% 50%

75% 75%

100% 100%

150% 150%

LAINNYA

others

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

6 Kredit Beragun Properti Komersial Loans Secured by Commercial Real Estate 0 0 0 0 0 0 0 5.086 0 5.086 407 0 0 0 0 0 0 0 21.495 0 21.495 1.720

7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


9 Tagihan kepada Korporasi Receivables on Corporate 4.423 0 0 0 0 0 0 224.338 224.338 17.947 3.127 0 0 0 0 0 0 250.990 0 250.990 20.079

10 Tagihan yang Telah Jatuh Tempo Mature Receivables 0 0 0 0 0 0 0 0 8 12 1 0 0 0 0 0 0 0 0 767 1.151 92

11 Eksposur di Unit Usaha Syariah (apabila ada) Exposures at Syahriah Based Business (if any) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Eksposur TRATotal Exposure TRA 7.540 0 0 0 0 0 39.480 229.424 8 259.046 20.724 6.340 0 0 0 0 0 48.895 272.485 767 310.307 24.825

C. EKSPOSUR AKIBAT KEGAGALAN PIHAK LAWAN Counterparty Credit Risk




4 Tagihan Kepada Bank Receivables on Banks 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

5 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Receivables on Micro, Small Business & Retail Portfolio 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

6 Tagihan kepada Korporasi Receivables on Corporate 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

7 Eksposur di Unit Usaha Syariah (apabila ada) Exposures at Syahriah Based Business (if any) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Eksposur Counterparty Credit Risk

Total Eksposur Counterparty Credit Risk 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0







Discussion Analysis

NO KATEGORI



ATMRRWA

BEBAN MODAL Capital

Expenses


ATMRRWA

BEBAN MODAL Capital

Expenses



0%0%

20% 20%

35% 35%

40% 40%

45% 45%

50% 50%

75% 75%

100% 100%

150% 150%

LAINNYA

others

0%0%

20% 20%

35% 35%

40% 40%

45% 45%

50% 50%

75% 75%

100% 100%

150% 150%

LAINNYA

others

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

6 Kredit Beragun Properti Komersial Loans Secured by Commercial Real Estate 0 0 0 0 0 0 0 5.086 0 5.086 407 0 0 0 0 0 0 0 21.495 0 21.495 1.720

7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


9 Tagihan kepada Korporasi Receivables on Corporate 4.423 0 0 0 0 0 0 224.338 224.338 17.947 3.127 0 0 0 0 0 0 250.990 0 250.990 20.079

10 Tagihan yang Telah Jatuh Tempo Mature Receivables 0 0 0 0 0 0 0 0 8 12 1 0 0 0 0 0 0 0 0 767 1.151 92

11 Eksposur di Unit Usaha Syariah (apabila ada) Exposures at Syahriah Based Business (if any) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Eksposur TRATotal Exposure TRA 7.540 0 0 0 0 0 39.480 229.424 8 259.046 20.724 6.340 0 0 0 0 0 48.895 272.485 767 310.307 24.825

C. EKSPOSUR AKIBAT KEGAGALAN PIHAK LAWAN Counterparty Credit Risk




4 Tagihan Kepada Bank Receivables on Banks 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

5 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Receivables on Micro, Small Business & Retail Portfolio 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

6 Tagihan kepada Korporasi Receivables on Corporate 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

7 Eksposur di Unit Usaha Syariah (apabila ada) Exposures at Syahriah Based Business (if any) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Eksposur Counterparty Credit Risk

Total Eksposur Counterparty Credit Risk 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0


169


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Management Review



LAPORAN KEUANGAN

Financial Statement

Tabel 4.2. Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko KreditTable 4.2. Disclosure Receivable and Credit Risk Mitigation Techniques (dalam jutaan rupiah) (in million rupiah)

NO KATEGORI PORTOFOLIO

Portfolio Category


TAGIHAN BERSIH

Net Receivable

BAGIAN YANG DIJAMIN DENGAN Parts guaranteed with BAGIAN YANG

TIDAK DIJAMIN

Parts guaranteed

TAGIHAN BERSIH

Net Receivable

BAGIAN YANG DIJAMIN DENGANParts guaranteed with BAGIAN YANG

TIDAK DIJAMINParts that are not

guaranteedAGUNANCollateral

GARANSIGuarantee

ASURANSI KREDIT

Credit Insurance

LAINNYAOthers

AGUNANCollateral

GARANSIGuarantee

ASURANSI KREDIT

Credit Insurance

LAINNYAOthers

A EKSPOSUR NERACA Balance Sheet Exposure

1 Tagihan Kepada Pemerintah Receivables on Sovereigns 1.838.678 1.838.678 0 0 0 1.777.496 1.777.496 0 0 0


3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga InternasionalReceivables on Multilateral Development Banks and International Institution 0 0 0 0 0 0 0 0 0 0

4 Tagihan Kepada Bank Receivables on Banks 106.147 0 0 0 106.147 18.987 0 0 0 18.987

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 795.688 0 0 0 795.688 843.912 0 0 0 843.912

6 Kredit Beragun Properti Komersial Loans Secured by Commercial Real Estate 131.184 0 0 0 131.184 255.869 789 0 0 255.080

7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 135.328 0 0 0 135.328 82.780 0 0 0 82.780

8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio RitelReceivables on Micro, Small Business & Retail Portfolio 795.066 6.480 0 0 788.586 843.929 6.089 0 0 837.840

9 Tagihan kepada Korporasi Receivables on Corporate 5.065.177 59.464 0 0 5.005.713 4.354.360 66.564 0 0 4.287.796

10 Tagihan yang Telah Jatuh Tempo Mature Receivables 96.582 0 0 0 96.582 100.922 0 0 0 100.922

11 Aset Lainnya Other Assets 452.669 0 0 0 452.669 400.954 0 0 0 400.954


Total Eksposur Neraca Total Balance Sheet Exposure 9.430.837 1.904.622 0 0 7.526.215 8.693.459 1.850.938 0 0 6.842.521

B EKSPOSUR REKENING ADMINISTRATIF Exposure Administrative Account

1 Tagihan Kepada Pemerintah Receivables on Sovereigns 0 0 0 0 0 0 0 0 0 0

2 Tagihan Kepada Entitas Sektor Publik Receivables on Public Sector Entities 0 0 0 0 0 0 0 0 0 0


4 Tagihan Kepada Bank Receivables on Banks 0 0 0 0 0 0 0 0 0 0

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 0 0 0 0 0 0 0 0 0 0


7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 0 0 0 0 0 0 0 0 0 0


9 Tagihan kepada Korporasi Receivables on Corporate 228.762 4.423 0 0 224.339 254.117 3.127 0 0 250.990

10 Tagihan yang Telah Jatuh Tempo Mature Receivables 8 0 0 0 8 767 0 0 0 767

11 Eksposur di Unit Usaha Syariah (apabila ada)Exposures at Syahriah Based Business (if any) 0 0 0 0 0 0 0 0 0 0

Total Eksposur Rekening Administratif Total Exposure Administrative Account 276.453 7.540 0 0 268.913 328.486 6.340 0 0 322.146

C EKSPOSUR COUNTERPARTY CREDIT RISK Exposure Counterparty Credit Risk









Discussion Analysis

Tabel 4.2. Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko KreditTable 4.2. Disclosure Receivable and Credit Risk Mitigation Techniques (dalam jutaan rupiah) (in million rupiah)


Portfolio Category


TAGIHAN BERSIH

Net Receivable


TIDAK DIJAMIN

Parts guaranteed

TAGIHAN BERSIH

Net Receivable




GARANSIGuarantee

ASURANSI KREDIT

Credit Insurance

LAINNYAOthers

AGUNANCollateral

GARANSIGuarantee

ASURANSI KREDIT

Credit Insurance

LAINNYAOthers

A EKSPOSUR NERACA Balance Sheet Exposure

1 Tagihan Kepada Pemerintah Receivables on Sovereigns 1.838.678 1.838.678 0 0 0 1.777.496 1.777.496 0 0 0



4 Tagihan Kepada Bank Receivables on Banks 106.147 0 0 0 106.147 18.987 0 0 0 18.987

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 795.688 0 0 0 795.688 843.912 0 0 0 843.912


7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 135.328 0 0 0 135.328 82.780 0 0 0 82.780


9 Tagihan kepada Korporasi Receivables on Corporate 5.065.177 59.464 0 0 5.005.713 4.354.360 66.564 0 0 4.287.796

10 Tagihan yang Telah Jatuh Tempo Mature Receivables 96.582 0 0 0 96.582 100.922 0 0 0 100.922

11 Aset Lainnya Other Assets 452.669 0 0 0 452.669 400.954 0 0 0 400.954


Total Eksposur Neraca Total Balance Sheet Exposure 9.430.837 1.904.622 0 0 7.526.215 8.693.459 1.850.938 0 0 6.842.521

B EKSPOSUR REKENING ADMINISTRATIF Exposure Administrative Account





5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 0 0 0 0 0 0 0 0 0 0


7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 0 0 0 0 0 0 0 0 0 0


9 Tagihan kepada Korporasi Receivables on Corporate 228.762 4.423 0 0 224.339 254.117 3.127 0 0 250.990

10 Tagihan yang Telah Jatuh Tempo Mature Receivables 8 0 0 0 8 767 0 0 0 767

11 Eksposur di Unit Usaha Syariah (apabila ada)Exposures at Syahriah Based Business (if any) 0 0 0 0 0 0 0 0 0 0

Total Eksposur Rekening Administratif Total Exposure Administrative Account 276.453 7.540 0 0 268.913 328.486 6.340 0 0 322.146

C EKSPOSUR COUNTERPARTY CREDIT RISK Exposure Counterparty Credit Risk




171


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement


Portfolio Category


TAGIHAN BERSIH

Net Receivable


TIDAK DIJAMIN

Parts guaranteed

TAGIHAN BERSIH

Net Receivable




GARANSIGuarantee

ASURANSI KREDIT

Credit Insurance

LAINNYAOthers

AGUNANCollateral

GARANSIGuarantee

ASURANSI KREDIT

Credit Insurance

LAINNYAOthers



5 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio RitelReceivables on Micro, Small Business & Retail Portfolio 0 0 0 0 0 0 0 0 0 0

6 Tagihan kepada Korporasi Receivables on Corporate 0 0 0 0 0 0 0 0 0 0


Total Eksposure Counterparty Credit Risk Total Exposure Counterparty Credit Risk 0 0 0 0 0 0 0 0 0 0

Total (A+B+C) Total (A+B+C) 9.707.290 1.912.162 0 0 7.795.128 9.021.945 1.857.278 0 0 7.164.667

Mitigasi risiko kredit juga dapat dilakukan melalui aktivitas sekuritisasi aset, aktivitas sekuritisasi aset harus dilakukan dengan prinsip kehati-hatian dikarenakan aktivitas tersebut dapat mengakibatkan Bank menghadapi risiko yang lebih besar. Sekuritisasi aset adalah penerbitan surat berharga oleh penerbit efek beragun aset yang didasarkan pada pengalihan aset keuangan dari kreditur asal yang diikuti dengan pembayaran yang berasal dari hasil penjualan efek beragun aset (EBA) kepada pemodal.

Dalam melakukan aktivitas tersebut, terdapat beberapa fungsi yang dapat dilakukan oleh Bank, diantaranya sebagai:(1) Kreditur asal,(2) Penyedia kredit pendukung,(3) Penyedia fasilitas likuiditas,(4) Penyedia jasa,(5) Kustodian,(6) Pemodal.

Selama tahun 2015, Bank belum melakukan aktivitas sekuritisasi aset.

Credit risk mitigation can also be performed through the activities of assets’ securities , the activities of assets securities must be performed with the prudent principles due to the activities that can cause the Bank faces bigger risk. The securities of assets are the publish of securities by the Asset Backed Securities publisher based on the redirection of financial assets from the original creditor followed by the payment which comes from selling result of Asset-backed Securities (ABS) to the Investors.

In performing the activities, there are several functions that can be performed by the Bank, as follows:(1) The original Creditor,(2) Supporting Credit Provider,(3) Liquidity Facilities Provider,(4) The Provider of Services,(5) Custodian,(6) Investors.

Throughout 2015, Bank hasn’t performed any activities of assets’ securities.







Discussion Analysis


Portfolio Category


TAGIHAN BERSIH

Net Receivable


TIDAK DIJAMIN

Parts guaranteed

TAGIHAN BERSIH

Net Receivable




GARANSIGuarantee

ASURANSI KREDIT

Credit Insurance

LAINNYAOthers

AGUNANCollateral

GARANSIGuarantee

ASURANSI KREDIT

Credit Insurance

LAINNYAOthers



5 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio RitelReceivables on Micro, Small Business & Retail Portfolio 0 0 0 0 0 0 0 0 0 0

6 Tagihan kepada Korporasi Receivables on Corporate 0 0 0 0 0 0 0 0 0 0


Total Eksposure Counterparty Credit Risk Total Exposure Counterparty Credit Risk 0 0 0 0 0 0 0 0 0 0

Total (A+B+C) Total (A+B+C) 9.707.290 1.912.162 0 0 7.795.128 9.021.945 1.857.278 0 0 7.164.667


173


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Tabel 5.1. Pengungkapan Eskposur Aset di NeracaTable 5.1 Disclosure exposure in the Balance Sheet Assets



Portfolio Category


TAGIHAN BERSIHNet Receivable

ATMR SEBELUM MRKRWA before MRK

ATMR SETELAH MRKRWA after MRK




1 Tagihan Kepada Pemerintah Receivables on Sovereigns 1.838.678 0 0 1.777.496 0 0

2 Tagihan Kepada Entitas Sektor Publik Receivables on Public Sector Entities 14.318 2.864 2.864 14.250 2.850 2.850

3 Tagihan Kepada Bank Pembangunan Multilateral dan Lembaga Internasional Receivables on Multilateral Development Banks and International Institution 0 0 0 0 0 0

4 Tagihan Kepada Bank Receivables on Banks 106.147 21.229 21.229 18.987 3.797 3.797

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 795.688 293.972 293.972 843.912 314.806 314.806

6 Kredit Beragun Properti Komersial Loans Secured by Commercial Real Estate 131.184 131.184 131.184 255.869 255.869 255.080

7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 135.328 67.664 67.664 82.780 41.390 41.390

8 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel Receivables on Micro, Small Business & Retail Portfolio 795.066 596.300 591.440 843.929 632.947 628.380

9 Tagihan kepada Korporasi Receivables on Corporate 5.065.177 5.065.177 5.005.713 4.354.360 4.354.360 4.287.796

10 Tagihan Yang Telah Jatuh Tempo Mature Receivables 96.582 139.405 139.406 100.922 149.644 149.644

11 Aset Lainnya Other Assets 452.669 0 284.157 400.954 0 212.368

Total Total 9.430.837 6.317.795 6.537.629 8.693.459 5.755.663 5.896.111

Tabel 5.2. Pengungkapan Eksposur Kewajiban Komitmen/ Kontijensi pada Transaksi Rekening AdministratifTable 5.2. Exposure Disclosure Obligation Commitments / Contingent on the Balance Sheet



Portfolio Category








1 Tagihan Kepada Pemerintah Receivables on Sovereigns 0 0 0 0 0 0

2 Tagihan Kepada Entitas Sektor Publik Receivables on Public Sector Entities 0 0 0 0 0 0


4 Tagihan Kepada Bank Receivables on Banks 0 0 0 0 0 0

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 0 0 0 0 0 0


7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 0 0 0 0 0 0


9 Tagihan kepada Korporasi Receivables on Corporate 228.762 228.761 224.338 254.117 254.117 250.990

10 Tagihan Yang Telah Jatuh TempoMature Receivables 8 12 12 767 1.151 1.151

Total Total 276.453 265.807 259.046 328.486 315.843 310.307

Tabel 5.3 Pengungkapan Total Pengukuran Risiko KreditTable 5.3. Disclosure of Total Credit Risk Measurement


31 DESEMBER 2015

December 31, 201531 DESEMBER 2014

December 31, 2014

TOTAL ATMR RISIKO KREDIT Total RWA Credit Risk 6.796.675 6.206.418

TOTAL FAKTOR PENGURANG MODAL Total Deduction Capital Factor 0 0







Discussion Analysis

Tabel 5.1. Pengungkapan Eskposur Aset di NeracaTable 5.1 Disclosure exposure in the Balance Sheet Assets



Portfolio Category








1 Tagihan Kepada Pemerintah Receivables on Sovereigns 1.838.678 0 0 1.777.496 0 0

2 Tagihan Kepada Entitas Sektor Publik Receivables on Public Sector Entities 14.318 2.864 2.864 14.250 2.850 2.850


4 Tagihan Kepada Bank Receivables on Banks 106.147 21.229 21.229 18.987 3.797 3.797

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 795.688 293.972 293.972 843.912 314.806 314.806


7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 135.328 67.664 67.664 82.780 41.390 41.390


9 Tagihan kepada Korporasi Receivables on Corporate 5.065.177 5.065.177 5.005.713 4.354.360 4.354.360 4.287.796

10 Tagihan Yang Telah Jatuh Tempo Mature Receivables 96.582 139.405 139.406 100.922 149.644 149.644

11 Aset Lainnya Other Assets 452.669 0 284.157 400.954 0 212.368

Total Total 9.430.837 6.317.795 6.537.629 8.693.459 5.755.663 5.896.111

Tabel 5.2. Pengungkapan Eksposur Kewajiban Komitmen/ Kontijensi pada Transaksi Rekening AdministratifTable 5.2. Exposure Disclosure Obligation Commitments / Contingent on the Balance Sheet



Portfolio Category








1 Tagihan Kepada Pemerintah Receivables on Sovereigns 0 0 0 0 0 0

2 Tagihan Kepada Entitas Sektor Publik Receivables on Public Sector Entities 0 0 0 0 0 0


4 Tagihan Kepada Bank Receivables on Banks 0 0 0 0 0 0

5 Kredit Beragun Rumah Tinggal Loans Secured by Residential Property 0 0 0 0 0 0


7 Kredit Pegawai/Pensiunan Employee/Retirement Loans 0 0 0 0 0 0


9 Tagihan kepada Korporasi Receivables on Corporate 228.762 228.761 224.338 254.117 254.117 250.990

10 Tagihan Yang Telah Jatuh TempoMature Receivables 8 12 12 767 1.151 1.151

Total Total 276.453 265.807 259.046 328.486 315.843 310.307

Tabel 5.3 Pengungkapan Total Pengukuran Risiko KreditTable 5.3. Disclosure of Total Credit Risk Measurement


31 DESEMBER 2015

December 31, 201531 DESEMBER 2014

December 31, 2014

TOTAL ATMR RISIKO KREDIT Total RWA Credit Risk 6.796.675 6.206.418

TOTAL FAKTOR PENGURANG MODAL Total Deduction Capital Factor 0 0


175


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

B) RISIKO PASAR

Bagian Treasury dan International Banking sebagai risk taking unit melakukan dan memperhitungkan setiap transaksi yang terekspos risiko suku bunga (baik posisi trading maupun banking book), risiko nilai tukar, risiko ekuitas dan risiko komoditas.

Cakupan posisi banking book dan posisi trading book mengacu pada ketentuan Bank Indonesia mengenai kewajiban penyediaan modal minimum.

Risiko pasar adalah risiko pada posisi neraca dan rekening administratif termasuk transaksi derivatif, akibat perubahan secara keseluruhan dari kondisi pasar, termasuk risiko perubahan harga option.

Dalam mengelola Risiko Pasar, Bank memiliki organisasi yang bertanggung jawab untuk menangani risiko pasar yang terdiri dari:a. Unit Bisnis Unit Bisnis yaitu bagian treasury melakukan monitoring tingkat

suku bunga dan nilai tukar secara harian, serta memonitoring tingkat PDN (Posisi Devisa Neto) setiap saat.

b. Satuan Kerja Manajemen Risiko (SKMR) Satuan Kerja Manajemen Risiko melakukan pemantauan dan

analisis terhadap pengelolaan risiko pasar secara berkala.c. ALCO (Asset and Liability Committee) ALCO sebagai komite yang membahas kondisi pasar, melakukan

perhitungan biaya dana dan Net Interest Margin yang akan diambil.

Jenis risiko pasar terdiri dari risiko harga, risiko translasi nilai tukar dan risiko ekuitas pada banking book namun dalam hal ini Bank hanya terekspos risiko translasi nilai tukar yang timbul dari aktivitas atau transaksi berdenominasi valuta asing.

Risiko Nilai TukarPergerakan nilai tukar selama tahun 2015 yang lebih menunjukkan depresiasi Rupiah tentunya menjadi perhatian karena dapat menimbulkan potential loss namun eksposur tersebut masih tergolong rendah bagi Bank, hal tersebut dapat dilihat dari rasio PDN terhadap Modal posisi Desember 2015 sebesar 2.92% yang masih jauh dibawah ketentuan yaitu 20%. Bank senantiasa menjaga posisi rasio tersebut sebagai mitigasi eksposur risiko pasar akibat

B) MARKET RISK

Treasury and International Banking department as risk taking unit conduct calculate in every transactions that are exposed by the risk of interest (either in the position of trading or banking book), the risk of exchange rate, the risk of equity and the risk of commodity.

The coverage position of banking book and position of trading book referred to the terms of Bank Indonesia about the obligation of minimum capital provision.

Market Risk is the risk in the balance sheet position and the accumulative account include the derivative transactions, as a result of the overall changes from the market condition, include the changes of price changes option.

In managing the Market Risk, Bank has the organization which responsible in handling the market risk that consists of:a. Business Unit Business Unit is the treasury part that performs monitoring the

interest rate and exchange rate daily, as well as monitoring the Net Open Position (NOP) level every time.

b. Risk Management Unit (RMU) Risk Management Unit monitors and analyses on the market risk

management periodically.c. ALCO (Asset and Liability Committee) ALCO as the committee which discusses the market condition,

calculating the fund costs and Net Interest Margin which will be taken.

The types of market risk consist of price risk, translation of exchange rate risk and the risk of equity in banking book but in this case, the Bank is only exposed the translation of exchange rate risk that appears from the activities or the transactions denominate foreign currency.

Exchange Rate RiskThe movement of exchange rate during 2015 which was more in showing the depresiation of Rupiah of course became the attention because it can cause the potential loss but the exposure still classified low for the Bank, it can be seen from the NOP ratio to the Capital position in December 2015 at 2.92% which still far away under the terms namely 20%. The Bank always keep the position of the ratio as the mitigation of market risk exposure as a result of the weakness in the exchange rate of Rupiah.

0,00 %

TW IV2014 TW I

TW IITW III

2015 TW IV

3,00 %

2,00 %

1,00 %

4,00 % 2,81 %

2,21 % 2,38 %

3,39 %

2,92 %

pelemahan nilai tukar Rupiah.Dalam mengelola risiko pasar, Bank memiliki komite manajemen aset dan kewajiban atau assets and liabilities management committee (ALCO) yang juga melakukan pengelolaan likuiditas Bank.

In managing market risk, Bank has the Committee of assets management and the obligations or assets and liabilities management committee (ALCO) that also managing the Bank’s liquidity.







Discussion Analysis

Bank melakukan perhitungan ATMR (aktiva tertimbang menurut risiko) untuk risiko pasar dengan menggunakan metode standar yang terdiri dari :(1) Perhitungan risiko suku bunga, yang dilakukan terhadap posisi

instrumen keuangan dalam trading book yang terekspos risiko suku bunga, perhitungan risiko suku bunga meliputi risiko spesfik dan risiko umum,

(2) Perhitungan risiko nilai tukar, yang dilakukan terhadap posisi valuta asing dalam trading book dan banking book yang tereskpos risiko nilai tukar,

(3) Perhitungan risiko ekuitas, yang meliputi perhitungan risiko spesifik dan risiko umum,

(4) Perhitungan risiko komoditas.

Metode pengukuran untuk risiko pasar menggunakan metode sensitivitas untuk mengetahui kemungkinan kerugian yang akan dialami Bank apabila terjadi peningkatan/ penurunan transaksi nilai tukar maupun akibat dari pergerakan suku bunga.

Untuk saat ini Bank belum memiliki portofolio dalam trading book dan pengelolaan untuk portofolio dalam banking book, Bank menggunakan metode valuasi NII (Net Interest Income) berdasarkan repricing profile untuk mengetahui potensi kerugian pada rentabilitas Bank yang timbul akibat pergerakan suku bunga.

Beberapa indikator-indikator yang diidentifikasi dan diukur dalam risiko pasar untuk penilaian profil risiko antara lain :(1) Volume dan komposisi portofolio,(2) Kerugian potensial (potential loss) risiko suku bunga dalam

banking book (interest rate risk in banking book – IRRBB),(3) Strategi dan kebijakan bisnis (strategi trading dan strategi bisnis

terkait suku bunga pada banking book).

Dalam rangka mengantisipasi risiko pasar atas transaksi mata uang asing, Bank senantiasa memantau dan menjaga posisi devisa netto (PDN) agar posisi nilai tukar dapat saling tutup atau lindung nilai. Bank juga melakukan metode stress testing untuk memastikan modal Bank dapat meng-cover eksposur risiko pasar.

Bank calculates RWA (Risk Based Balanced Asset) for the market risk by using the standard method which consists of :(1) The calculation of interest rate risk, which is undertaken on the

position of financial instruments in trading book that exposed by the interest rate risk, calculation of interest risk included specific risk and common risk,

(2) The calculation of exchange rate risk, which is undertaken on the position of foreign currency in trading book and banking book that exposed by exchange rate risk,

(3) The calcualation of equity risk, which includes the calculation of specific risk and common risk,

(4) The calculation of commodity risk.

The measurement method for the market risk using sensitivity method to know the probability of the losses that might be occurred by the Bank if there is increment/decrement from exchange rate transactions or as the result of interest rate movement.

For Now, Bank has no portfolio in trading book and the management for portfolio in banking book, Bank using the valuation method of NII (Net Interest Income) according to the repricing profile to know the potential loss in the profitability of the Bank which occurred as the result of interest rate movement.

Some indicators that are identified and measured in the market risk for the assessment of risk profile such as :(1) Volume and composition of portfolio, (2) Potential loss of interest rate risk in banking book (interest rate risk in

banking book – IRRBB),(3) The strategies and policies of business (trading strategy and business

strategy related to the interest rate in banking book).

In order to anticipating market risk on the foreign currency transactions, Bank always monitoring and maintain the position of Net Open Position (NOP) so the position of exchange rates can mutual cover or hedging each rate. Bank also performs the stress testing method to ensure the capital of the Bank can cover the market risk exposure.

Tabel 6.1. Pengungkapan Risiko Pasar dengan Menggunakan Metode StandarTable 6.1. Disclosure of Market Risk by Using Standard Methods


NO JENIS RISIKO

Risk Type


BANK Bank


BANK Bank


BEBANMODALCapital

Expenses

ATMRRWA

BEBANMODALCapital

Expenses

ATMRRWA

BEBANMODALCapital

Expenses

ATMRRWA

BEBANMODALCapital

Expenses

ATMRRWA

1

Risiko Suku Bunga Interest Rate Risk 0 0 0 0 0 0 0 0

a. Risiko Spesifik Specific Risk 0 0 0 0 0 0 0 0

b. Risiko Umum General risk 0 0 0 0 0 0 0 0

2 Risiko Nilai Tukar Foreign Exchange Risk 5.330 66.620 0 0 4.444 55.552 0 0

3 Risiko Ekuitas *) Equity Risk *) 0 0 0 0

4 Risiko Komoditas *) Comodity Risk *) 0 0 0 0

5 Risiko Option Risk Option 0 0 0 0 0 0 0 0

Total Total 5.330 66.620 0 0 4.444 55.552 0 0


177


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Dalam perhitungan KPMM (Kewajiban Penyediaan Modal Minimum) untuk Risiko Pasar, Bank hanya memperhitungkan risiko nilai tukar untuk portofolio banking book, hal ini dikarenakan Bank belum memiliki portofolio trading untuk perhitungan risiko suku bunga.

Pengendalian yang diterapkan oleh Bank untuk risiko pasar secara umum dibagi kedalam 4 aspek yang terdiri dari :


level Manajemen (Direksi dan Dewan Komisaris) yang meliputi :- Pemantauan dan pengawasan atas aktivitas/ kegiatan Devisa

serta pelaksanaan ALM (Asset and Liabilities Management),- Evaluasi terhadap kinerja Bank dalam pengelolaan aset dan

kewajiban.


pengendalian pada kebijakan, prosedur dan juga limit risiko yang meliputi :- Terdapatnya ALCO (Asset and Liability Committee) yang

membantu Direksi dalam memantau indikator-indikator seperti PDN, NIM dan pemantauan SBDK sebagai dasar dalam penetapan strategi ke depan serta unit bisnis pelaksana aktivitas/ kegiatan devisa.

- Penetapan dan review berkala atas limit risiko pasar yang umumnya terdiri dari limit dealer, limit placement, dll,

- Pemantauan dan analisis terhadap pengelolaan risiko pasar secara berkala.


Aspek proses manajemen risiko, sistem informasi dan SDM merupakan aspek pengendalian dalam memastikan identifikasi, pengukuran, pemantauan dan pelaporan risiko yang komprehensif dan terintegrasi serta kualitas dan kuantitas SDM yang meliputi :- Ketentuan internal yang mengatur mengenai pelaksanaan

dan pengelolaan transaksi nilai tukar,- Pemantauan harian eksposur risiko pasar akibat pengaruh

suku bunga untuk portofolio surat berharga dengan kategori available for sale yang dimiliki sebagai fungsi early warning atas informasi nilai surat berharga kepada Direksi,

- Mark to Market surat berharga kategori AFS guna mengetahui nilai kini dari surat berharga tersebut pada pasar,

- Monitoring tingkat suku bunga dan nilai tukar yang berlaku dipasar secara harian,

- Pemantauan berkala posisi devisa netto (PDN) sebagai mitigasi risiko pasar yang bersumber dari transaksi nilai tukar,

- Penetapan limit open position.


pengendalian dalam memastikan sistem pengendalian intern yang efektif dalam mendukung pelaksanaan manajemen risiko pasar, pemeriksaan SKAI baik dari sisi metodologi, frekuensi, kecukupan dan penerapan SPI termasuk pelaporan kepada Dewan Komisaris dan Direksi telah memadai.

In the calculation of Capital Adequacy Ratio for Market Risk, Bank only calculated the exchange rate risk for the portfolio in banking book, it was because the Bank hasn’t had the trading portfolio for the calculation of interest rate risk.

The applied control by the Bank for the market risk generally divided into 4 aspects that consist of :

A. RISK GOVERNANCE The Aspects of Risk Governance are the aspects of control in

Management level (Board of Directors and Commissioners) that include :- Monitoring and supervising on the activities / the activities of

foreign exchange as well as the implementation of ALM (Assets & Liabilities Management),

- Evaluation of the performance of the Bank in managing the assets and liabilities.

B. THE FRAMEWORK OF RISK MANAGEMENT The aspects of risk management framework are the aspects of

control in policies, procedures and also risk limits that include :- The availability of ALCO (asset and Liability Committee) which

assist the Board of Directors in monitoring the indicators such as PDN, NIM, and monitoring the Prime Lending Rate as the foundation in determining the strategy in the future as well as implementer business unit of activities/ the activities of foreign exchange.

- The periodical determination and review on the market risk limit which generally consist of dealer limit, the limit of placement,

- Monitoring and anylisis on market risk management periodically.


The aspects of risk management process, information system and HR are the aspects of control in ensuring the comprehensive and integrated identification, measurement, monitoring and risk submission as well as the quality and quantity of HR that include :- The internal terms that regulate the implementation and

management of exchange rate transactions,- Daily monitoring in market risk exposure as the result of the

effect of interest rate for portfolio of securities with the category of available for sale which is owned as the functions of early warning on information of securities value to the Board of Directors,

- The securities of Mark to Market category of AFS in order to know the latest value from the securities in the market,

- Monitoring the interest rate and exchange rate that are valid in the market daily,

- Periodical monitoring in the Net Open Position (NOP) as the mitigation of market risk which came from exchange rate transactions,

- Determination of open position limit.

D. THE ADEQUACY OF RISK CONTROL SYSTEM The adequacy aspects of risk control system are the aspects of control

in ensuring the effective internal control system in supporting the implementation of market risk management, the examination of IAWU either in the side of methodology, frequency, adequacy and the application of Internal Control System including the report to the Board of Commissioners and Directors that have sufficient.







Discussion Analysis

C) RISIKO OPERASIONAL

Penerapan manajemen risiko operasional yang efektif untuk aktivitas operasional dan fungsional Bank, antara lain:(1) Mengembangkan dan mengimplementasikan kebijakan dan

SOP ,(2) Pengaturan mengenai prosedur customer due diligence (CDD)

dan enhanced due diligence (EDD) terhadap nasabah yang diatur dalam pedoman penerapan program anti pencucian uang dan pencegahan pendanaan terorisme,

(3) Kebijakan dan prosedur tertulis mengenai kualitas pelayanan nasabah dan pemangku kepentingan lainnya.

Risiko operasional adalah risiko akibat ketidakcukupan dan/atau tidak berfungsinya proses internal, kesalahan manusia, kegagalan sistem, dan/atau adanya kejadian-kejadian eksternal yang mempengaruhi operasional Bank. Dalam mengelola Risiko Operasional, Bank memiliki organisasi yang bertanggung jawab untuk menangani risiko operasional yang terdiri dari:a. Unit Bisnis Dalam menjalankan aktivitas rutin mengacu pada SOP (Standart

Operating Procedure) perbankan yang berbasis risiko serta, setiap Pimpinan bertanggung jawab atas penerapan manajemen risiko operasional disatuan kerjanya masing-masing.

b. Satuan Kerja Kepatuhan (SKK) Satuan Kerja Kepatuhan memastikan pemenuhan dari ketentuan

dan peraturan yang berlaku berkaitan dengan pelaporan.c. Satuan Kerja Manajemen Risiko (SKMR) Satuan Kerja Manajemen Risiko melakukan pemantauan dan

analisa terhadap pengelolaan risiko operasional secara berkala.d. Fungsi Khusus Anti Fraud Memastikan efektivitas pelaksanaan aktivitas strategi anti fraud

dalam Bank.e. Komite Renumerasi dan Nominasi Memberikan rekomendasi dalam rangka mendukung efektivitas

pelaksanaan dan tanggung jawab khususnya di bidang remunerasi dan nominasi.

f. Komite Pengarah TI Melakukan evaluasi dan pengembangan terhadap sistem

informasi perbankan terkini sehingga dapat mendukung kinerja perbankan.

Sumber risiko operasional menurut indikator pengukurannya yaitu internal fraud, eksternal fraud, praktek dan keselamatan kerja, client dan praktek bisnis, kerusakan alat, gangguan bisnis dan human error.

Selama tahun 2015, tidak terdapat kejadian operasional yang bersumber dari praktek dan keselamatan kerja, client dan praktek bisnis, kerusakan alat dan gangguan bisnis sedangkan untuk kejadian operasional yang berasal dari human error hanya tercatat sebesar 0.03% dari total transaksi yang masih dalam batas risk appetite Bank dan kejadian tersebut juga telah diselesaikan serta dilakukan pemantauan secara berkala. Dari hasil identifikasi awal yang telah dilakukan atas sumber-sumber risiko operasional tersebut dan dampak kerugian yang dapat ditimbulkan, risk response atau tanggapan manajemen untuk menindaklanjuti risiko-risiko tersebut adalah “Accept” dengan mitigasi yang memadai mengingat eksposur risiko yang dihadapi cukup rendah namun setiap kejadian tersebut ditindaklanjuti dengan sangat baik.

Beberapa indikator-indikator yang diukur dalam risiko operasional untuk penilaian profil risiko antara lain :(1) Karakteristik dan kompleksitas bisnis,(2) Sumber daya manusia,

C) OPERATIONAL RISK

The implementation of effective operational risk management for operational and functional activities of the Bank, such as:(1) Developing and implementing the policies and SOP ,(2) The regulations about the procedures of customer due diligence

(CDD) and enhanced due diligence (EDD) to the customers that regulated in the guidelines of the application of Anti Money Laundering Program and combating the financing on terrorism ,

(3) The written policies and procedures about the customer services quality and other stakeholders.

Operational Risk is risk as a result of inadequacy and/ or the existence of external cases that affect operational of the Bank. In managing Operational Risk, Bank has the organization which reponsibles to handle the operational risks that consist of:a. Business Unit In running the routine activities refer to the SOP (Standard Operating

Procedure) of banking which based on the risk as well as, every Leaders responsible on the application of operational risk management in each work unit.

b. Compliance Unit (CU) Compliance Unit ensures the request of the applicable terms and

regulations related to the reports.c. Risk Management Unit (RMU) Risk Management Unit observes and analyse on the operational risk

management periodically.d. Special Function of Anti Fraud Ensuring the effectiveness of the activiities implementation of anti

fraud strategy in the Bank.e. Remuneration and Nomination Committee Providing the recommendation in supporting the effectiveness of

implementation and responsibilities especially in the remuneration and nomination field.

f. IT Steering Committee Evaluating and developing on the latest information system of

banking so it can support the banking’s performance.

The source of operational risk according to the indicator of measurements namely internal fraud, external fraud, practice and work safety, client and business practices, the damage of appliances, business disruption and human error.

Throughout 2015, there is no operational cases that come from the practices and work safety, client and business practices, the damage of the appliances and business disruption while for the operational cases that come from the human error are only listed at 0.03% from the total of transactions that are still in the risk appetite limit of the bank and the cases have also been solved as well as observed periodically. From the beginning identification results that have been undertaken on the operational risk sources and the impact of the losses that appeared, risk response or management respond to follow up the risks are “Accept” with the adequated mitigation remembering the occurred risk exposure was quite low but every cases was followed up very well.

Several measured indicators in the operational risk for the risk profile assessment are as follows :(1) Characteristic and Complexity of Business,(2) Human Resources,


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Financial Statement

(3) Teknologi informasi dan infrastruktur pendukung,(4) Fraud,(5) Kejadian eksternal.

Metode yang digunakan Bank untuk melakukan pengukuran terhadap risiko operasional adalah menggunakan metode KRI (key risk indicator), dalam hal ini Bank akan melakukan identifikasi atas kejadian berisiko (risk event) dari kelima indikator yang telah disebutkan diatas kemudian dilakukan pengukuran dan pemantuan risk event tersebut terhadap risk appetite yang telah ditetapkan oleh Bank dan berfungsi sebagai KPI (key performance indicator), apabila melewati limit risk appetite, satuan kerja manajemen risiko akan merekomendasikan pengendalian guna meminimalkan eksposur risiko operasional.

Manajemen unit bisnis (divisi operasional dan divisi perkreditan) atau unit pendukung pada Bank merupakan risk owner yang bertanggung jawab terhadap proses manajemen risiko untuk risiko operasional sehari-hari. Mekanisme yang dilakukan oleh Bank dalam rangka memitigasi risiko operasional adalah mengoptimalkan pelaksanaan kegiatan operasional dengan mengacu pada peraturan, ketentuan atau SOP yang berlaku, melakukan monitoring terhadap sistem, aplikasi dan infrastruktur IT baik perubahan maupun pengembangan untuk meminimalkan adanya kegagalan sistem TI serta mencegah terjadinya serangan atau ancaman terhadap sistem tersebut, memantau dan memastikan adanya pengendalian yang efektif dalam setiap penerapan aktivitas Bank guna meminimalkan fraud internal serta meningkatkan kualitas SDM.

Pengendalian yang diterapkan oleh Bank untuk risiko operasional secara umum dibagi kedalam 4 aspek yang terdiri dari :


level Manajemen (Direksi dan Dewan Komisaris) yang meliputi :- Pemantauan dan pengawasan atas pelaksanaan operasional

Bank,- Persetujuan pedoman penerapan strategi anti fraud dan

kebijakan operasional,- Pengawasan dan evaluasi atas penerapan manajemen SDM

dan sistem penilaian kinerja (KPI),- Pengawasan atas pelaksanaan serta strategi pengembangan

yang dilakukan terhadap teknologi informasi.


pengendalian pada kebijakan, prosedur dan juga limit risiko yang meliputi :- Terdapatnya unit kerja yang bertanggung jawab dalam

penerapan dan memastikan efektivitas pelaksanaan strategi anti fraud,

- Komite Remunerasi dan Nominasi yang bertujuan memberikan rekomendasi kepada Dewan Komisaris dalam mendukung pelaksanaan dan tanggung jawab khususnya dibidang remunerasi dan nominasi,

- Komite Pengarah TI yang merupakan tools dari Direksi untuk mengevaluasi pelaksanaan dan pengembangan terhadap sistem informasi dalam mendukung kinerja Bank,

- Kebijakan Operasional yang mengatur pelaksanaan operasional Bank dan pedoman penerapan strategi anti fraud,

- Kebijakan dan Prosedur TI yang mengatur seluruh aktivitas temasuk operasional TI,

- BCM (Business Continuity Management) merupakan rencana atau upaya mempertahankan kelangsungan usaha atas

(3) Information Technology and supporting infrastructure,(4) Fraud,(5) External cases.

The Methods that are used by the Bank for measuring the operational risk are using the KRI (key risk indicator) method, in this case, Bank will identify the risked cases (risk event) from five indicators that have been mentioned above then conducted measurement and monitoring of risk event on the risk appetite which has been determined by the Bank and functionate as KPI (key performance indicator), if through the limit of risk appetite, risk management unit will recommend the control in order to minimize operational risk exposure.

Business unit management (operational division and crediting division) or supporting unit on the Bank are The risk owner which responsibles on risk management process for daily operational risk. The conducted mechanisms by the Bank in mitigating the operational risk by optimizing the implementation of operational activities by referring to the applicable rules, terms or SOP, monitoring the system, applications and infrastructures of IT either in the changes or the development to minimize the existence of IT system or preventing the occurence of attack or threat to the systems, monitoring and ensuring the existence of effective control in every activities application of the Bank in order to minimize the internal fraud as well as improving the quality of HR.

The control which is applied by the Bank for operational risk generally divided into 4 (four) aspects that consist of :

A. RISK GOVERNANCE The aspects of Risk Governance are the aspects of control in

Management level (Board of Directors and Commissioners) that include :- Monitoring and Supervising on implementing the operational of

the Bank,- The approval of the implementation guidelines anti fraud

strategies and operational policies,- Supervision and evaluation on the implementation of HR

management and performing assessment systemat,- Supervision on the implementation as well as the development

strategies that are conducted on the information technology.

B. THE FRAMEWORK OF RISK MANAGEMENT The aspects of risk management framework are the aspects of control

on the policies, procedures and also the limit of risks that include :- The availibility of work unit which is responsive in the

application and ensuring the effectivity of anti fraud strategies implementation,

- The Remuneration and Nomination Committee that aim to provide the recommendation to the Board of Commissioners in supporting the implementation and responsibilities especially in the remuneration and nomination field,

- IT Steering Committee who is the tools of Board of Directors to evaluate the implementation and development on the information system in supporting the performance of the Bank,

- The operational policies that regulate the operational implementation of the Bank and the guidelines of anti fraud strategies application,

- The policies and procedues of IT that regulate all activities including the IT operational,

- BCM (Business Continuity Management) is the plan or effort to maintain the sustainability of business on the worst condition probability either in internal or external,







Discussion Analysis

kemungkinan kondisi terburuk baik internal maupun eksternal,

- Penetapan dan review berkala atas limit risiko operasional yang umumnya terdiri dari limit otorisasi kas, limit kas, dll,

- Pemantauan dan pengawasan dalam memastikan pemenuhan dari ketentuan dan peraturan yang berlaku berkaitan dengan pelaporan,

- Pemantauan dan analisis terhadap pengelolaan risiko operasional secara berkala.


Aspek proses manajemen risiko, sistem informasi dan SDM merupakan aspek pengendalian dalam memastikan identifikasi, pengukuran, pemantauan dan pelaporan risiko yang komprehensif dan terintegrasi serta kualitas dan kuantitas SDM yang meliputi :- Analisa dan tindak lanjut kejadian Human Error,- Pelaksanaan BCP (Business Continuity Plan) dan review BIA

(Business Impact Analysis) secara berkala,- Pengelolaan kualitas dan kuantitas dari SDM pada masing-

masing Divisi dan Bagian,- Training baik eksternal maupun internal dan coaching secara

regular untuk karyawan dalam upaya meningkatkan kualitas SDM,

- Melakukan perbaikan pada tingkat kesejahteraan karyawan,- Ketentuan internal yang mengatur mengenai mutasi dan

rotasi serta prosedur (tata cara) perekrutan karyawan baru,- Exit Interview yang di-record dan dianalisa,- Prosedur untuk memastikan kualitas dari kebijakan internal

termasuk desain SPI,- Maintenance berkala untuk mencegah kegagalan aplikasi

dan perangkat baik core maupun non core banking,- Melakukan restore dari backup tape atau file, program, atau

aplikasi sebelumnya apabila terjadi kegagalan aplikasi core banking dan melakukan pengalihan ke server backup Kantor Cabang,

- Melaksanakan DRP (Disaster Recovery Plan) saat perangkat core banking mengalami down,

- Melakukan uji ketahanan dan tindak lanjut hasil monitoring jaringan TI,

- Pemantauan dan tindak lanjut hasil penerapan strategi anti fraud serta Memberikan sosialisasi anti fraud secara berkala.


pengendalian dalam memastikan sistem pengendalian intern yang efektif dalam mendukung pelaksanaan manajemen risiko operasional, pemeriksaan SKAI baik dari sisi metodologi, frekuensi, kecukupan dan penerapan SPI termasuk pelaporan kepada Dewan Komisaris dan Direksi telah memadai.

- The periodical determination and review on the operational risk limit that generally consist of the limit of cash authorities, the limit of cash, etc,

- Monitoring and supervising in ensuring the requests from the applicable terms and regulations that related to the reports,

- Monitoring and analysis the operational risk management periodically.


The aspects of risk management process, information system and HR are the aspects of control in ensuring comprehensive and integrated identification, measurement, monitoring and risk submission as well as the quality and quantity of HR that include :- The analysis and the follow up of Human Error cases,- The implementation of BCP (Business Continuity Plan) and the

review of BIA (Business Impact Analysis) periodically,- The quality and quantity management of HR in each divisions

and departments,- Training either external or internal and coaching regularly for

employees in the efforts in improving the HR’s quality,- Performing the improvement in employees’ welfare level,- Internal terms that regulate about the mutation and rotation as

well as procedures of new employees’ recruitment,- The recorded and analyzed Exit Interview,- The procedures for ensuring the quality of internal policies as

well as the design of Internal Control System,- Periodical Maintenance to prevent the failure of the applications

and devices either in core or non core banking,- Performing restore from backup tape or file, program, or previous

applications if occur the failure of application in core banking and performing the transfer/redirection to the back up server in the Branch Offices,

- The implementation of DRP (Disaster Recovery Plan) when the core banking devices are down,

- Performing duribility test and the follow up of the monitoring results in IT network,

- Monitoring and follow up of anti fraud strategy application results as well as providing the socialization in anti fraud periodically .

D. THE ADEQUACY OF RISK CONTROL SYSTEM The aspects of risk control system adequacy are the aspects of control

in esnsuring the effective internal control system in supporting the operational risk management implementation, the examination of IAWU either in the side of methodology, frequency, adequacy and the application of Internal Control System as well as the reporting to adequated Board of Commissioners and Directors.

Tabel 7.1. Pengungkapan Kuantitatif Risiko OperasionalTable 7.1. Quantitative Disclosures Operational Risk


NO PENDEKATAN YANG

DIGUNAKANUsed approaching


PENDAPATAN BRUTO (RATA-RATA 3 TAHUN

TERAKHIR)Gross Income

(Average 3 Previous Year)

BEBAN MODALCapital Expense

ATMRRWA

PENDAPATAN BRUTO (RATA-RATA 3 TAHUN

TERAKHIR)Gross Income

(Average 3 Previous Year)

BEBAN MODALCapital Expense

ATMRRWA

1Pendekatan Indikator Dasar Basic Indicator Approach 649.479 97.422 1.217.773 604.410 90.662 1.133.269

TOTAL Total 649.479 97.422 1.217.773 604.410 90.662 1.133.269


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Financial Statement

D) RISIKO LIKUIDITAS

Risiko likuiditas adalah risiko akibat ketidakmampuan Bank untuk memenuhi kewajiban yang jatuh tempo dari sumber pendanaan arus kas dan/ atau dari aset likuid berkualitas tinggi yang dapat diagunkan, tanpa menggangu aktivitas dan kondisi keuangan Bank.

Dalam mengelola Risiko Likuiditas, Bank memiliki organisasi yang bertanggung jawab untuk menangani risiko likuiditas yang terdiri dari:a. Treasury Bagian Treasury dalam hal ini bertanggung jawab dalam menjaga

likuiditas Bank dibantu oleh ALCO dalam hal penetapan rasio likuiditas.

b. SKMR Satuan kerja manajemen risiko melakukan pemantauan dan

analisa terhadap pengelolaan risiko likuiditas secara berkala.c. ALCO Dalam rapat komite ALCO membahas kondisi tingkat likuiditas

bank, melakukan penyesuaian aset likuid secara berkala.

Beberapa indikator-indikator yang diukur dalam risiko likuiditas untuk penilaian profil risiko antara lain :(1) Komposisi dari aset, kewajiban, dan transaksi rekening

administratif ),(2) Konsentrasi dari aset dan kewajiban,(3) Kerentanan pada kebutuhan pendanaan,(4) Akses pada sumber-sumber pendanaan.

Sebagai salah satu indikator peringatan dini dalam permasalahan likuiditas, Bank melakukan pemantauan profil maturitas yang menyajikan pos-pos aset, kewajiban dan rekening administratif yang dipetakan ke dalam skala waktu berdasarkan sisa waktu sampai dengan jatuh tempo sesuai kontrak dan/atau berdasarkan asumsi, khususnya untuk pos neraca dan rekening administratif yang tidak memiliki jatuh tempo kontraktual. Sebagai wujud mitigasi terhadap risiko likuiditas, Bank senantiasa menjaga komposisi aset likuid dan melakukan stress testing untuk menunjukkan kemampuan Bank untuk memenuhi kebutuhan likuiditas atas penarikan dana pihak ketiga pada kondisi disaster.

Realisasi pendanaan dan pembiayaan Bank selama tahun 2014 dapat dilihat pada rasio LDR posisi Desember 2015 yaitu sebesar 101.6%. Hal tersebut menggambarkan bahwa sumber dana untuk penyaluran kredit tidak hanya terkonsentrasi pada dana pihak ketiga yang berarti bahwa Bank masih mampu untuk memenuhi kebutuhan penyaluran dana (kredit) dari sumber dana lain. Namun hal tersebut tetap menjadi perhatian Bank untuk menjaga posisi rasio LDR tetap berada dalam kisaran LDR target yang telah ditetapkan oleh Regulator dengan melakukan monitoring berkala dan senantiasa meluncurkan produk-produk penghimpunan dana yang berdaya saing di pasar.

DPK (Dana Pihak Ketiga) selama tahun 2015 mengalami pertumbuhan sebesar 8.67% (yoy) dengan dominasi pertumbuhan pada produk deposito sebesar 23.66%. Komposisi pendanaan Bank terdiri dari deposito (46.76%) kemudian tabungan (43.99%) yang dilanjutkan dengan giro (9.24%).

Persentase jumlah dana Bank yang tidak stabil/cenderung tidak mengendap posisi Desember 2015 hanya sebesar 18.2% dari total dana pihak ketiga. Sebagai salah satu langkah mitigasi terhadap kebutuhan likuiditas atas penarikan dana pihak ketiga dan kewajiban jatuh tempo, Bank memiliki dan senantiasa menjaga komposisi aset likuid berkualitas tinggi dan untuk kemudahan akses terhadap

D) LIQUIDITY RISK

Liquidity risk is the risk as a result of the incapability of the Bank in complying the matured liabilities from the funding sources of the cash flows and / or from the high quality liquid assets that can be collatered, without the disruption of the activities and the financial conditions of the Bank.

In managing the liquidity risk, Bank has the organization which responsible to handle the liquidity risk which consists of:a. Treasury Treasury part in this case, responsible in keeping the liquidity of the

Bank assisted by ALCO in the determination of liquidity ratio.b. Risk Management Unit Risk Management Unit observing and analysing the liquidity risk

management periodically.c. ALCO In the meeting of ALCO, discussing about the the level of liquidity

condition in the bank, customizing the liquid assets periodically .

Several measured indicators in liquidity risk to assess the risk profile are as follows:(1) Composition of (assets, liabilities, and administrative account

transactions),(2) The concentration of assets and liabilities,(3) The vulnerability in fund needs,(4) The access in fund sources.

As one of the early reminding indicators in the liquidity problems, Bank observe the maturity profile which provides the posts of assets, liabilities and administrative accounts that are mapped into timing scale based on the remaining time until the past due according to the contract and / or based on the assumption, especially for the balance sheet posts and administrative accounts that have no mature contractual. As the mitigation form to the liquidity risk, Bank always keeps the composition of liquid assets and performing the stress testing to show the ability of the Bank to comply the liquidity needs on the third party fund withdrawing in disaster condition.

Realization of financing and payment of the Bank throughout 2014 can be seen in LDR ratio in december 2015 at 101.6%. it described that the source of fund for the provision of credit doesn’t only concentrate in third party fund which mean that Bank is still able to comply the needs of funding from other fund sources. But it still become the attention of the Bank to keep the position of LDR ratio by standing still in the range of LDR target which has been determined by the Regulator by monitoring periodically and always launching the funding product raising that have the competitive power in the market .

TPF (Third Partiy Fund) throughout 2015 grew at 8.67% (yoy) with the domination of growth on the deposit products at 23.66%. the composition of financing in the Bank consist of deposit (46.76%) then the savings (43.99%) which continued by the giro account (9.24%).

The percentage of the total of the funds in the Bank which is unstable/ tend to not deposited in December 2015 was only at 18.2% from the total of third party fund. As one of the mitigation steps on the liquidity needs at third partiy fund drawing and matured liabilities, Bank has and always keep the composition of high quality liquid assets and to the easy access in the fund sources and the function of contingency fundplan, Bank has







Discussion Analysis

sumber pendanaan dan fungsi contingency fund plan, Bank memiliki fasilitas Pasar Uang Antar Bank (PUAB) yang bersifat uncommitted dengan Bank-Bank lain.

Pengendalian yang diterapkan oleh Bank untuk risiko likuiditas secara umum dibagi kedalam 4 aspek yang terdiri dari :


level Manajemen (Direksi dan Dewan Komisaris) yang meliputi :- Pemantauan dan pengawasan atas posisi likuiditas secara

berkala pada situasi normal maupun kondisi pasar yang tidak menguntungkan seperti posisi GWM, LDR, peningkatan dana yang signifikan, penarikan dana baik melalui kliring/ tunai, mismatch negatif dan kualitas aset likuid,

- mengevaluasi pengelolaan likuiditas agar Bank mampu memenuhi kewajiban jatuh tempo tanpa mengganggu aktivitas dan kondisi keuangan.


pengendalian pada kebijakan, prosedur dan juga limit risiko yang meliputi :- Terdapatnya unit bisnis pelaksana dan pengelola likuiditas

secara harian dan juga ALCO (Asset and Liability Committee) yang melakukan pemantauan atas posisi mismatch baik positif maupun negatif dari penempatan aset, kewajiban dan rekening administratif melalui laporan maturity profile dalam hal pengelolaan likuiditas,

- Penetapan dan review berkala atas limit risiko likuiditas yang umumnya terdiri dari limit PUAB/ money market, limit pembatasan konsentrasi baik pada sisi aset maupun kewajiban, dll,

- Pemantauan dan analisis terhadap pengelolaan risiko likuiditas secara berkala.


Aspek proses manajemen risiko, sistem informasi dan SDM merupakan aspek pengendalian dalam memastikan identifikasi, pengukuran, pemantauan dan pelaporan risiko yang komprehensif dan terintegrasi serta kualitas dan kuantitas SDM yang meliputi :- Pengelolaan dan pemantauan berkala posisi Giro Wajib

Minimum (GWM),

the facilities of Money Market among Banks which is uncommitted with other banks.

The control which is applied by the bank to the liquidity risk generally divided into 4 aspects as follows :

A. RISK GOVERNANCE The aspects of risk governance are the aspects of control in

Management level (Board of Directors and Commissioners) that include :- Monitoring and supervising on the liquidity position periodically

in the normal situation or market condition that don’t give the benefits such as the position of RR, LDR, significant fund rising, fund withdrawing either through clearing/ cash, negative mismatch and the quality of liquid assets,

- Evaluating the liquidity management so the Bank can comply the matured liabilities without disturbing the activities and financial conditions.

B. THE FRAMEWORK OF RISK MANAGEMENT The aspects of Risk Management Framework are the aspects of

control in policies, procedures and also risk limits that include :- The availibility of business unit implementor and daily liquidity

management and also ALCO (asset and Liability Committee) which observing on the position of mismatch either positive or negative form the placement of assets, liabilities and administrative accounts through the reports of maturity profile in the liquidity management,

- The periodical determination and review on the liquidity risk limit which generally consist of Money Market among Banks/ money market, the limit of concentration either in the side of assets or liabilities, etc,

- Monitoring and anylisis the liquidity risk managament periodically.

C. RISK MANAGEMENT PROCESS, INFORMATION SYSTEM, HUMAN RESOURCES

The aspects of Risk Management Process, Information System, HR are the aspects of control in ensuring the comprehensive and integrated identification, monitoring and risk submission as well as the quality and quantity of HR that include :- The periodical management and monitoring at the position of

Reserve Requirement (RR),- The cash flow management (cashflow projection),

Giro Giro

Giro Giro

9,24 %10,98 %

Tabungan Savings

Tabungan Savings

2014 2015

43,99 %47,93 %

Depo Depot

Depo Depot

46,76 %

41,10 %


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Financial Statement

- Pengelolaan arus kas (cashflow projection),- Pemantauan portofolio baik pada sisi assset maupun liability

dalam memenuhi kewajiban jatuh tempo dan tindak lanjut apabila terjadi mismatch negatif,

- Melakukan kerjasama credit line money market yang bersifat uncommitted,

- Pemantauan kualitas aset likuid yang dimiliki agar tetap terjaga apabila dibutuhkan untuk memenuhi likuiditas pada kondisi disaster,

- Melakukan manajemen ALM (Assets and Liabilities Management) dalam mangatur dan mengelola likuiditas Bank secara keseluruhan,

- Terdapat Contigency Funding Plan (CFP) dalam memastikan kemampuan Bank menangani permasalahan likuiditas pada kondisi krisis,

- Pengujian CFP secara berkala.


pengendalian dalam memastikan sistem pengendalian intern yang efektif dalam mendukung pelaksanaan manajemen risiko likuiditas, pemeriksaan SKAI baik dari sisi metodologi, frekuensi, kecukupan dan penerapan SPI termasuk pelaporan kepada Dewan Komisaris dan Direksi telah memadai.

- The observation of portfolio either in the side of assets or liabilities in complying the matured liabilities and the follow up if there is a negative mismatch,

- Collaborating in credit line money market which is uncommitted,- The observation of liquid assets quality which is possessed so it

can still be kept if needed to comply the liquidity in the disaster condition,

- Performing ALM (Assets and Liabilities Management) in regulating and managing the liquidity of the Bank totally,

- The existence of Contigency Funding Plan (CFP) in ensuring the ability of the Bank to handle the liquidity problems in crisis condition,

- Testing CFP regularly.


in ensuring the effective internal control system in supporting the implementation of liquidity risk management, examination of IAWU either in the side of methodology, frequency, the adequacy and application of Internal Control System as well as the reports to the adequated Board of Commissioners and Directors .







Discussion Analysis


185


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

Tabel 8.1. Pengungkapan Profil Maturitas RupiahTable 8.1. Disclosure Maturity Profile Rupiah (dalam jutaan rupiah) (in million rupiah)

NO POS-POS

Items


SALDOBalance

JATUH TEMPO (Mature)

SALDOBalance


≤ 1 BULANup to 1 month

> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months

> 12 BULANmore than12 months


> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months


I NERACA Balance Sheet

A.

ASET Asset

1 Kas Cash 168.568 168.568 0 0 0 0 187.803 187.803 0 0 0 0

2 Penempatan pada Bank Indonesia Current account with Bank Indonesia 585.798 563.252 12.869 6.813 2.864 0 696.345 696.345 0 0 0 0

3 Penempatan pada bank lain Current account with Others Bank 65.762 65.762 0 0 0 0 7.506 1.585 5.921 0 0 0

4 Surat Berharga Securities 1.257.962 1.256.518 0 0 0 1.444 1.085.864 0 0 0 55.007 1.030.857

5 Kredit yang diberikan Granted Loans 7.108.482 936.480 318.439 570.210 938.751 4.344.602 6.447.680 175.863 358.503 535.171 775.897 4.602.246

6 Tagihan lainnya Other Receivables 0 0 0 0 0 0 9.300 9.300 0 0 0 0

7 Lain-lain Others 106.157 106.157 0 0 0 0 0 0 0 0 0 0

TOTAL ASET Total Asset 9.292.729 3.096.737 331.308 577.023 941.615 4.346.046 8.434.498 1.070.896 364.424 535.171 830.904 5.633.103

B.

KEWAJIBAN Liabilities

1 Dana Pihak Ketiga Third Party Funds 6.897.419 2.432.027 1.283.529 507.382 849.447 1.825.034 6.344.355 5.499.843 746.193 89.220 8.492 607

2 Kewajiban pada Bank Indonesia Liabilities at Bank Indonesia 0 0 0 0 0 0 0 0 0 0 0 0

3 Kewajiban pada bank lain Liabilities at Others Bank 20.506 17.806 2.700 0 2.617 2.617 0 0 0

4 Surat Berharga yang Diterbitkan Securities Issued 0 0 0 0 0 0 0 0 0 0 0 0

5 Pinjaman yang Diterima Loans Received 0 0 0 0 0 0 0 0 0 0 0 0

6 Kewajiban lainnya Others Liabilities 0 0 0 0 0 0 9.300 9.300 0 0 0 0

7 Lain-lain Others 1.215.952 41.202 188 564 2.298 1.171.700 89.461 43.502 1.186 0 0 44.773

TOTAL KEWAJIBAN Total Liabilities 8.133.877 2.491.035 1.286.417 507.946 851.745 2.996.734 6.445.733 5.555.262 747.379 89.220 8.492 45.380

SELISIH ASET DENGAN KEWAJIBAN DALAM NERACA Difference Assets to Liabilities in the Balance Sheet 1.158.852 605.702 -955.109 69.077 89.870 1.349.312 1.988.765 -4.484.366 -382.955 445.951 822.412 5.587.723

II REKENING ADMINISTRATIF Administratif Accounts

A. TAGIHAN REKENING ADMINISTRATIF Receivables Administrative Account

1 Komitmen Commitment 0 0 0 0 0 0 0 0 0 0 0 0

2 Kontijensi Contingent 19.025 462 617 1.539 1.908 14.499 12.657 322 676 1.590 1.448 8.621

TOTAL TAGIHAN REKENING ADMINISTRATIF Total Receivables Administrative Account 19.025 462 617 1.539 1.908 14.499 12.657 322 676 1.590 1.448 8.621

B. KEWAJIBAN REKENING ADMINISTRATIFAdministrative Account Liabilities

1 Komitmen Commitment 1.120.208 98.103 124.964 226.697 337.362 333.082 1.425.680 93.460 91.531 117.132 161.593 961.964

2 Kontijensi Contingent 102.670 44.153 11.815 10.733 24.085 11.884 86.569 20.282 26.032 17.191 21.724 1.340







Discussion Analysis

Tabel 8.1. Pengungkapan Profil Maturitas RupiahTable 8.1. Disclosure Maturity Profile Rupiah (dalam jutaan rupiah) (in million rupiah)

NO POS-POS

Items


SALDOBalance


SALDOBalance



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months



A.

ASET Asset

1 Kas Cash 168.568 168.568 0 0 0 0 187.803 187.803 0 0 0 0

2 Penempatan pada Bank Indonesia Current account with Bank Indonesia 585.798 563.252 12.869 6.813 2.864 0 696.345 696.345 0 0 0 0

3 Penempatan pada bank lain Current account with Others Bank 65.762 65.762 0 0 0 0 7.506 1.585 5.921 0 0 0

4 Surat Berharga Securities 1.257.962 1.256.518 0 0 0 1.444 1.085.864 0 0 0 55.007 1.030.857

5 Kredit yang diberikan Granted Loans 7.108.482 936.480 318.439 570.210 938.751 4.344.602 6.447.680 175.863 358.503 535.171 775.897 4.602.246

6 Tagihan lainnya Other Receivables 0 0 0 0 0 0 9.300 9.300 0 0 0 0

7 Lain-lain Others 106.157 106.157 0 0 0 0 0 0 0 0 0 0

TOTAL ASET Total Asset 9.292.729 3.096.737 331.308 577.023 941.615 4.346.046 8.434.498 1.070.896 364.424 535.171 830.904 5.633.103

B.


1 Dana Pihak Ketiga Third Party Funds 6.897.419 2.432.027 1.283.529 507.382 849.447 1.825.034 6.344.355 5.499.843 746.193 89.220 8.492 607


3 Kewajiban pada bank lain Liabilities at Others Bank 20.506 17.806 2.700 0 2.617 2.617 0 0 0



6 Kewajiban lainnya Others Liabilities 0 0 0 0 0 0 9.300 9.300 0 0 0 0

7 Lain-lain Others 1.215.952 41.202 188 564 2.298 1.171.700 89.461 43.502 1.186 0 0 44.773

TOTAL KEWAJIBAN Total Liabilities 8.133.877 2.491.035 1.286.417 507.946 851.745 2.996.734 6.445.733 5.555.262 747.379 89.220 8.492 45.380

SELISIH ASET DENGAN KEWAJIBAN DALAM NERACA Difference Assets to Liabilities in the Balance Sheet 1.158.852 605.702 -955.109 69.077 89.870 1.349.312 1.988.765 -4.484.366 -382.955 445.951 822.412 5.587.723




2 Kontijensi Contingent 19.025 462 617 1.539 1.908 14.499 12.657 322 676 1.590 1.448 8.621

TOTAL TAGIHAN REKENING ADMINISTRATIF Total Receivables Administrative Account 19.025 462 617 1.539 1.908 14.499 12.657 322 676 1.590 1.448 8.621


1 Komitmen Commitment 1.120.208 98.103 124.964 226.697 337.362 333.082 1.425.680 93.460 91.531 117.132 161.593 961.964

2 Kontijensi Contingent 102.670 44.153 11.815 10.733 24.085 11.884 86.569 20.282 26.032 17.191 21.724 1.340


187


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

NO POS-POS

Items


SALDOBalance


SALDOBalance



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months


TOTAL KEWAJIBAN REKENING ADMINISTRATIF Total Administrative Account Liabilities 1.222.878 142.256 136.779 237.430 361.447 344.966 1.512.249 113.742 117.563 134.323 183.317 963.304

SELISIH TAGIHAN DAN KEWAJIBAN DALAM REKENING ADMINISTRATIF Difference In Account Receivables And Payables Administrative 1.203.853 -141.794 -136.162 -235.891 -359.539 -330.467 1.499.592 -113.420 -116.887 -132.733 -181.869 -954.683

SELISIH [(IA-IB)+(IIA-IIB)] Difference [(IA-IB) + (IIA-IIB)] -45.001 463.908 1.091.271 -166.814 -269.669 1.018.845 489.173 -4.597.786 -499.842 313.218 640.543 4.633.040

SELISIH KUMULATIF Point Average Difference 463.908 -627.363 -794.177 -1.063.846 -45.001 -4.597.786 -5.097.628 -4.784.410 -4.143.867 489.173

Tabel 8.2. Pengungkapan Profil Maturitas ValasTable 8.2. Disclosure Dollar Maturity Profile (dalam ribuan USD) ( In thousands of USD )

NO POS-POS

Items


SALDOBalance


SALDOBalance



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months



A.

ASET Asset

1 Kas Cash 649 649 0 0 0 0 1.490 1.490 0 0 0 0

2 Penempatan pada Bank Indonesia Current account with Bank Indonesia 9.236 9.236 0 0 0 0 9.536 9.536 0 0 0 0

3 Penempatan pada bank lain Current account with Others Bank 40.384 40.384 0 0 0 0 11.481 11.481 0 0 0 0

4 Surat Berharga Securities 0 0 0 0 0 0 0 0 0 0 0

5 Kredit yang diberikan Granted Loans 1.945 482 973 490 0 0 31.139 4.710 9.497 14.439 1.480 1.013

6 Tagihan lainnya Other Receivables 0 0 0 0 0 0 0 0 0 0 0

7 Lain-lain Others 39 39 0 0 0 0 86 86 0 0 0

TOTAL ASET Total Asset 52.253 50.790 973 490 0 0 53.732 27.303 9.497 14.439 1.480 1.013

B.


1 Dana Pihak Ketiga Third Party Funds 100.668 90.894 2.640 1.708 2.838 2.588 95.456 73.137 2.270 3.463 8.646 7.940


3 Kewajiban pada bank lain Liabilities at Others Bank 0 0 0 0 0 0 0 0 0 0 0 0



6 Kewajiban lainnya Others Liabilities 0 0 0 0 0 0 0 0 0 0 0 0

7 Lain-lain Others 119 119 0 0 0 79 79 0 0 0 0

TOTAL KEWAJIBAN Total Liabilities 100.787 91.013 2.640 1.708 2.838 2.588 95.535 73.216 2.270 3.463 8.646 7.940







Discussion Analysis

NO POS-POS

Items


SALDOBalance


SALDOBalance



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months


TOTAL KEWAJIBAN REKENING ADMINISTRATIF Total Administrative Account Liabilities 1.222.878 142.256 136.779 237.430 361.447 344.966 1.512.249 113.742 117.563 134.323 183.317 963.304

SELISIH TAGIHAN DAN KEWAJIBAN DALAM REKENING ADMINISTRATIF Difference In Account Receivables And Payables Administrative 1.203.853 -141.794 -136.162 -235.891 -359.539 -330.467 1.499.592 -113.420 -116.887 -132.733 -181.869 -954.683

SELISIH [(IA-IB)+(IIA-IIB)] Difference [(IA-IB) + (IIA-IIB)] -45.001 463.908 1.091.271 -166.814 -269.669 1.018.845 489.173 -4.597.786 -499.842 313.218 640.543 4.633.040

SELISIH KUMULATIF Point Average Difference 463.908 -627.363 -794.177 -1.063.846 -45.001 -4.597.786 -5.097.628 -4.784.410 -4.143.867 489.173

Tabel 8.2. Pengungkapan Profil Maturitas ValasTable 8.2. Disclosure Dollar Maturity Profile (dalam ribuan USD) ( In thousands of USD )

NO POS-POS

Items


SALDOBalance


SALDOBalance



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months



A.

ASET Asset

1 Kas Cash 649 649 0 0 0 0 1.490 1.490 0 0 0 0

2 Penempatan pada Bank Indonesia Current account with Bank Indonesia 9.236 9.236 0 0 0 0 9.536 9.536 0 0 0 0

3 Penempatan pada bank lain Current account with Others Bank 40.384 40.384 0 0 0 0 11.481 11.481 0 0 0 0

4 Surat Berharga Securities 0 0 0 0 0 0 0 0 0 0 0

5 Kredit yang diberikan Granted Loans 1.945 482 973 490 0 0 31.139 4.710 9.497 14.439 1.480 1.013

6 Tagihan lainnya Other Receivables 0 0 0 0 0 0 0 0 0 0 0

7 Lain-lain Others 39 39 0 0 0 0 86 86 0 0 0

TOTAL ASET Total Asset 52.253 50.790 973 490 0 0 53.732 27.303 9.497 14.439 1.480 1.013

B.


1 Dana Pihak Ketiga Third Party Funds 100.668 90.894 2.640 1.708 2.838 2.588 95.456 73.137 2.270 3.463 8.646 7.940


3 Kewajiban pada bank lain Liabilities at Others Bank 0 0 0 0 0 0 0 0 0 0 0 0



6 Kewajiban lainnya Others Liabilities 0 0 0 0 0 0 0 0 0 0 0 0

7 Lain-lain Others 119 119 0 0 0 79 79 0 0 0 0

TOTAL KEWAJIBAN Total Liabilities 100.787 91.013 2.640 1.708 2.838 2.588 95.535 73.216 2.270 3.463 8.646 7.940


189


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

NO POS-POS

Items


SALDOBalance


SALDOBalance



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months


SELISIH ASET DENGAN KEWAJIBAN DALAM NERACA Difference Assets to Liabilities in the Balance Sheet -48.534 -40.223 -1.667 -1.218 -2.838 -2.588 -41.803 -45.913 7.227 10.976 -7.166 -6.927




2 Kontijensi Contingent 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL TAGIHAN REKENING ADMINISTRATIF Total Receivables Administrative Account 0 0 0 0 0 0 0 0 0 0 0 0


1 Komitmen Commitment 6.486 215 0 6.271 0 0 387 0 387 0 0 0


TOTAL KEWAJIBAN REKENING ADMINISTRATIF Total Administrative Account Liabilities 6.486 215 0 6.271 0 0 893 0 662 0 231 0

SELISIH TAGIHAN DAN KEWAJIBAN DALAM REKENING ADMINISTRATIF Difference In Account Receivables And Payables Administrative -6.486 -215 0 -6.271 0 0 -893 0 -662 0 -231 0

SELISIH [(IA-IB)+(IIA-IIB)] Difference [(IA-IB) + (IIA-IIB)] -55.020 -40.438 -1.667 -7.489 -2.838 -2.588 -42.696 -45.913 6.565 10.976 -7.397 -6.927

SELISIH KUMULATIF Point Average Difference -40.438 -42.105 -49.594 -52.432 -55.020 -45.913 -39.348 -28.372 -35.769 -42.696







Discussion Analysis

NO POS-POS

Items


SALDOBalance


SALDOBalance



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months



> 1 BLN S.D. 3 BLN

1 to 3 months

> 3 BLN S.D. 6 BLN

3 to 6 months

> 6 BLN S.D. 12 BLN

6 to 12 months


SELISIH ASET DENGAN KEWAJIBAN DALAM NERACA Difference Assets to Liabilities in the Balance Sheet -48.534 -40.223 -1.667 -1.218 -2.838 -2.588 -41.803 -45.913 7.227 10.976 -7.166 -6.927





TOTAL TAGIHAN REKENING ADMINISTRATIF Total Receivables Administrative Account 0 0 0 0 0 0 0 0 0 0 0 0


1 Komitmen Commitment 6.486 215 0 6.271 0 0 387 0 387 0 0 0


TOTAL KEWAJIBAN REKENING ADMINISTRATIF Total Administrative Account Liabilities 6.486 215 0 6.271 0 0 893 0 662 0 231 0

SELISIH TAGIHAN DAN KEWAJIBAN DALAM REKENING ADMINISTRATIF Difference In Account Receivables And Payables Administrative -6.486 -215 0 -6.271 0 0 -893 0 -662 0 -231 0

SELISIH [(IA-IB)+(IIA-IIB)] Difference [(IA-IB) + (IIA-IIB)] -55.020 -40.438 -1.667 -7.489 -2.838 -2.588 -42.696 -45.913 6.565 10.976 -7.397 -6.927

SELISIH KUMULATIF Point Average Difference -40.438 -42.105 -49.594 -52.432 -55.020 -45.913 -39.348 -28.372 -35.769 -42.696


191


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

E) RISIKO HUKUM

Risiko hukum adalah risiko akibat tuntutan hukum dan/ atau kelemahan aspek yuridis yang dapat bersumber dari lemahnya perikatan yang dilakukan oleh Bank, ketiadaan dan/ atau perubahan peraturan perundang-undangan, proses litigasi baik dari gugatan pihak ketiga terhadap Bank maupun Bank terhadap pihak ketiga.

Dalam mengelola Risiko Hukum, Bank memiliki organisasi yang bertanggung jawab untuk menangani risiko hukum yang terdiri dari:a. Legal Bagian Legal melakukan kajian hukum atas semua dokumen

yang memiliki aspek hukum seperti perjanjian.b. Satuan Kerja Kepatuhan (SKK) SKK memastikan pemenuhan terhadap aspek-aspek hukum yang

berlaku baik internal maupun eksternal.c. Satuan Kerja Manajemen Risiko (SKMR) Satuan Kerja Manajemen Risiko melakukan pemantauan dan

analisa terhadap pengelolaan risiko hukum secara berkala.

Satuan kerja Legal melakukan review secara berkala terhadap kontrak dan perjanjian antara Bank dengan pihak lain, antara lain dengan cara melakukan penilaian kembali terhadap efektivitas proses enforceability guna mengecek validitas hak dalam kontrak dan perjanjian tersebut, hal ini dilakukan sebagai wujud mitigasi terhadap risiko hukum.

Dalam rangka pengendalian risiko terutama atas produk dan/atau aktivitas yang dilakukan, Bank memiliki mekanisme koordinasi antara unit bisnis, Legal, SKMR, SKK dan SKAI dalam melakukan kajian atas produk dan/atau aktivitas tersebut baik dari aspek yuridis (hukum), pemenuhan ketentuan baik ketentuan Otoritas Jasa Keuangan, Bank Indonesia maupun ketentuan perundang-undangan yang berlaku, identifikasi risiko dan desain pengendalian yang efektif dan memadai.

Pengendalian yang diterapkan oleh Bank untuk risiko hukum secara umum dibagi kedalam 4 (empat) aspek yang terdiri dari :

A. TATA KELOLA RISIKO Aspek tata kelola risiko merupakan aspek pengendalian pada

level manajemen (Direksi dan Dewan Komisaris) yang meliputi :- Pemantauan dan pengawasan atas permasalahan hukum

yang bersumber dari aktivitas bisnis,- Pemantauan atas setiap perjanjian, kebijakan internal

ataupun produk/ aktvitas baru yang akan dilaksanakan Bank terhadap pemenuhan ketentuan perundang-undangan.


pengendalian pada kebijakan, prosedur dan juga limit risiko yang meliputi :

- Terdapatnya fungsi ”legal watch” dalam menyediakan analisis/advis hukum,

- Kebijakan terkait pemantauan dan pengawasan dalam memastikan pemenuhan terhadap aspek-aspek hukum yang berlaku baik internal maupun eksternal,

- Pemantauan dan analisis terhadap pengelolaan risiko hukum secara berkala,

- Ketentuan internal yang mengatur pemenuhan ketentuan perundang-undangan atas setiap perjanjian, kebijakan internal maupun produk/aktivitas baru yang akan dilaksanakan.

E) LEGAL RISK

Legal Risk is the risk as a result of law indictment and / or the weakness of judicial aspects that come from the weakness of the contract that conducted by the Bank, the inexistence and/ or the changes of regulation, litigation process either from the third party claim to the Bank or Bank to the third party.

In managing the Legal Risk, Bank has the organization which is responsible to handle the legal risk that consist of:a. Legal Legal part performs the legal review on all documents that have the

legal aspects such as agreement.b. Compliance Unit (CU) CU ensures the request to the applicable legal aspects regularly.c. Risk Management Unit (RMU) Risk Management Unit observes and analysis the legal risk

management periodically.

Legal Unit reviews periodically to the contract and agreement among Banks with other parties, among others by reassessment on the effectiveness of enforceability process in order to check the validity of the rights in the contract and agreement, it’s undertaken as the form of mitigation to the legal risk.

In risk control framework especially on the products and/ or conducted activities, Bank has the coordination mechanisms among the business unit, legal, Risk Management Unit, Compliance Unit and IAWU in reviewing on the products and/ or the activities both in the judicial aspects (law), the request of terms either the terms of Financial Services Authority, Bank Indonesia or the terms of applicable legislatives, risk identification and effective and adequated control designs.

The control is applied by the Bank for the legal risk generally divided into 4 (four) aspects that consist of :

A. RISK GOVERNANCE The aspects of Risk Governance are the aspects of control in the

management level (Board of Directors and Commissioners) that include :- Monitoring and Supervising on the law cases that come from

the business activities,- Monitoring on every agreements, internal policies or products/

new activities that will be implemented by the Bank to comply the terms of legislative.

B. THE FRAMEWORK OF RISK MANAGEMENT The aspects of risk management are the aspects of control in policies,

procedures and also the risk limits that include :- The availibility of ”legal watch” function in providing the legal

analysis/ advice,- Policies related monitoring and supervising in ensuring the

fulfillment on the applicable legal aspects either internal or external,

- Monitoring and analysing the legal risk management periodically,

- Internal terms that regulate tthe legislative terms fulfillment on every agreements, internal policies or products/ new activities that will be implemented.







Discussion Analysis


Aspek proses manajemen risiko, sistem informasi dan SDM merupakan aspek pengendalian dalam memastikan identifikasi, pengukuran, pemantauan dan pelaporan risiko yang komprehensif dan terintegrasi serta kualitas dan kuantitas SDM yang meliputi :- Kajian aspek hukum dalam memastikan pemenuhan

ketentuan perundang-undangan atas setiap perjanjian, kebijakan internal maupun produk/aktivitas baru yang akan dilaksanakan,

- Pemantauan dan penyelesaian perkara pengadilan baik yang bersumber dari internal maupun eksternal yang sedang berlangsung,

- Evaluasi transaksi material dari aspek hukum sebelum transaksi dijalankan,

- Meningkatkan kualitas dan pemahaman aspek-aspek hukum kepada karyawan yang sehari-harinya memiliki eksposur risiko hukum,

- Pembahasan risiko hukum dan kajian ketentuan serta peraturan perundang-undangan terbaru,

- Analisis dan studi kasus.


pengendalian dalam memastikan sistem pengendalian intern yang efektif dalam mendukung pelaksanaan manajemen risiko hukum, pemeriksaan SKAI baik dari sisi metodologi, frekuensi, kecukupan dan penerapan SPI termasuk pelaporan kepada Dewan Komisaris dan Direksi telah memadai.

F) RISIKO STRATEJIK

Risiko stratejik adalah risiko akibat ketidaktepatan dalam pengambilan dan/atau pelaksanaan suatu keputusan stratejik serta kegagalan dalam mengantisipasi perubahan lingkungan bisnis. Risiko stratejik dapat bersumber antara lain dari kelemahan dalam proses formulasi strategi dan ketidaktepatan dalam perumusan strategi, sistem informasi manajemen yang kurang memadai, hasil analisa lingkungan internal dan eksternal yang kurang memadai, penetapan tujuan stratejik yang terlalu agresif, ketidaktepatan dalam implementasi strategi, dan kegagalan mengantisipasi perubahan lingkungan bisnis.

Dalam mengelola Risiko Stratejik, Bank memiliki organisasi yang bertanggung jawab untuk menangani risiko strategik yang terdiri dari:a. Unit Bisnis Unit Bisnis yang terkait dalam hal ini adalah Divisi Business

Development melakukan pengembangan strategi bisnis dan memastikan agar rencana bisnis tercapai dengan baik.

b. SKMR Satuan Kerja Manajemen Risiko melakukan pemantauan dan

analisa terhadap pengelolaan risiko stratejik secara berkala.

Unit bisnis dan Satuan Kerja Manajemen Risiko Bank bertanggung jawab membantu Direksi dalam penyusunan dan pengelolaan perencanaan stratejik serta mengimplementasikannya secara efektif. Untuk dapat mengidentifikasi dan merespon perubahan lingkungan bisnis, baik eksternal maupun internal, unit bisnis dalam hal ini Divisi Business Development senantiasa melakukan analisa dan tindak lanjut atas strategi terkait produk yang mendapat respon negatif di pasar, melakukan analisa SWOT, mengukur dan menguji efektivitas produk serta mengukur tingkat persaingan dengan Bank lain.

Sebagai wujud pemantauan dan pengukuran atas kemajuan yang

C. RISK MANAGEMENT PROCESS, INFORMATION SYSTEM, HUMAN RESOURCES

The aspects of risk management process, information system, HR are the aspects of control in ensuring the comprehensive and integrated identification, measurement, monitoring and risk submission as well as the quality and quantity of HR that include :- The review of legal aspects in ensuring the fulfillment of legislative

terms on every agreements, internal policies or products/ new activities that will be implemented,

- Monitoring and the settlement of the court case either come from internal or external which is in progress,

- The evaluation of material transaction from the legal aspects before the transactions are conducted,

- Improving the quality and understanding the legal aspects to the employees which daily has the legal risk exposure,

- The discussion of legal risk and reviewing the terms as well as new regulation,

- Analysis and case study.


in ensuring effective internal control system in supporting the legal risk management implementation, the examination of IAWU either in the side of methodology, frequency, adequacy and the application of Internal control System as well as the reports to the adequated Board of Commissioners and Directors.

F) STRATEGIC RISK

Strategic Risk is the risk as a result of inappropriate in taking and/ or implementing a strategic decision as well as the failure in anticipating the business environment changes. Strategic Risk can come from the weakness in strategic formulation process and the inappropriate in strategic formulation, the inadequated management of information system, the analysis results of inadequated internal and external environment, the determination of strategic goals that are too agrressive, inappropriate strategic aim implementation, and the failure of anticipating the changes of business environment.

In managing the Strategic Risk, Bank has the organization which is responsible to handle the strategic risk that consist of:a. Business Unit Business Unit related in this case is Business Development Division

perform business strategic development and ensuring the business plan is well-achieved.

b. Risk Management Unit Risk Management Unit observes and analyses to manage the

strategic risk periodically.

Business Unit and Risk Management Unit of the Bank responsible to assist the Board of Directors in arranging and managing the strategic plan as well as implementing it effectively. For identifying and responding the business environment changes, either internal or external, business unit in this case, Business Development Division always performs the analysis and follow up on the strategy related to the products that recieve the negative respond in the market, performs the analysis of SWOT, measuring and testing the effectiveness of the products as well as measuring the competitive level with other banks.

As the form of monitoring and measuring on the achieved development


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Management Review



LAPORAN KEUANGAN

Financial Statement

dicapai dari rencana bisnis secara internal, Bank membuat laporan Realisasi RBB kepada Bank Indonesia. Untuk mendukung pencapaian RBB yang tepat dan terarah, juga dilakukan kajian dan analisis untuk setiap produk dan aktivitas baru yang akan dijalankan oleh Bank.

Pengendalian yang diterapkan oleh Bank untuk risiko stratejik secara umum dibagi kedalam 4 aspek yang terdiri dari :


level manajemen (Direksi dan Dewan Komisaris) yang meliputi :- Pemantauan dan pengawasan atas pencapaian rencana

bisnis,- Pemantauan kondisi internal dan perkembangan faktor/

kondisi eksternal yang dapat mempengaruhi stratejik Bank.


pengendalian pada kebijakan, prosedur dan juga limit risiko yang meliputi :- Kebijakan mengenai pengembangan strategi bisnis dalam

memastikan tercapainya rencana bisnis dengan baik,- Pemantauan dan analisis terhadap pengelolaan risiko

stratejik secara berkala.


Aspek proses manajemen risiko, sistem informasi dan SDM merupakan aspek pengendalian dalam memastikan identifikasi, pengukuran, pemantauan dan pelaporan risiko yang komprehensif dan terintegrasi serta kualitas dan kuantitas SDM yang meliputi :- Pemantauan Rencana Bisnis Bank secara periodik dan

menyampaikan laporan realisasi RBB setiap triwulanan.- Kajian dan analisis untuk setiap produk dan aktivitas baru

yang akan dijalankan oleh Bank,- Tindak lanjut atas respon negatif pasar terkait produk/

aktivitas baru yang akan dijalankan dalam mendukung pencapaian rencana bisnis Bank,

- Penetapan dan evaluasi strategi-strategi khusus dalam memasakan produk/ aktivitas baru dalam mendukung pencapaian RBB,

- Perencanaan budget promosi sesuai kebutuhan, melakukan diversifikasi dan variasi kegiatan promosi, dan melakukan evaluasi terhadap hasil kegiatan promosi sebagai upaya memastikan efektivitas dari pelaksanaan promosi,

- Modifikasi terhadap produk yang telah ada agar mampu mengikuti perkembangan dan perubahan kondisi pasar,

- Penambahan produk baru sehingga dapat menarik minat calon pelanggan / nasabah,

- Pemantauan atas Corporate Plan.


pengendalian dalam memastikan sistem pengendalian intern yang efektif dalam mendukung pelaksanaan manajemen risiko stratejik, pemeriksaan SKAI baik dari sisi metodologi, frekuensi, kecukupan dan penerapan SPI termasuk pelaporan kepada Dewan Komisaris dan Direksi telah memadai.

from the business plan internally, Bank made the Realization report of Bank’s Business Plan to Bank Indonesia. To support the achievement of precise and directed Business Plan of the Bank, also performed the review and analyses to every products and new activities that will be conducted by the Bank.

The control which is applied by the Bank for the strategic risk generally divided into 4 aspects that consist of:

A. RISK GOVERNANCE The aspects of Risk Governance are the aspects of control in

management level ( Board of Directors and Commisioners) that include :- Monitoring and supervising on the achievement of business

plan,- Monitoring the internal condition and the development of

external factors/conditions that can affect the strategic of the Bank.


policies control, procedures and also risk limits that include :- The policies about the business strategy development in ensuring

the achievement of good business plan,- Monitoring and anylising the strategic risk management

periodically .


The aspects of Risk Management Process, Information System and HR are the aspects of control in ensuring the comprehensive and integrated identification, measurement, monitoring and risk submission as well as the quality and quantity of HR that include:- Monitoring the Business Plan of the Bank periodically and

submitting the report of realization of Bank’s Business Plan every quarters.

- Review and analysis for every products and new activities that are conducted by the Bank,

- The Follow up on the negative respond of the market related to the products/ new activities that will be conducted in supporting the achievement of Business Plan of the Bank,

- Determination and evaluation of special strategies in marketing the products/ new activities in supporting the achievement of Business Plan of the Bank,

- Planning in the budget of promotion concerning of the needs, performing the diversification and the variation of the promotion activities, and evalulating the results of promotion activities as the efforts in ensuring the effectiveness of promotion implementation,

- Modification on the products that have been there in order to be able to follow the developments and changes of the market condition,

- The additional of new products so that it can attract the prospective customers/ clients,

- Monitoring on Corporate Plan.

D. THE ADEQUACY OF RISK CONTROL SYSTEM The aspects of risk control system adequacy are the aspects of

control in ensuring the effective internal control system in supporting the implementation of strategic risk management, examination of IAWU either in the side of methodology, frequency, adequacy and application of Internal Control System as well as the reports to the adequated Board of Commissioners and Directors.







Discussion Analysis

G) RISIKO KEPATUHAN

Risiko kepatuhan adalah risiko akibat Bank tidak mematuhi dan/atau tidak melaksanakan peraturan perundang-undangan dan ketentuan yang berlaku. Eksposur risiko kepatuhan bersumber dari: (1) Perilaku hukum yakni perilaku/ aktivitas Bank yang menyimpang

atau melanggar dari ketentuan atau peraturan perundang-undangan yang berlaku. dan

(2) Perilaku organisasi yakni perilaku/ aktivitas Bank yang menyimpang atau bertentangan dari standar yang berlaku secara umum.

Dalam mengelola Risiko Kepatuhan, Bank memiliki organisasi yang bertanggung jawab untuk menangani risiko kepatuhan yang terdiri dari:a. Satuan Kerja Kepatuhan Melakukan sosialisasi atas ketentuan dan peraturan yang

mengatur tentang bank yang berlaku berserta dengan sanksi. Menindaklanjuti dan menetapkan action plan serta memonitoring pelaksanaannya atas tindak lanjut temuan intern maupun ekstern.

b. Satuan Kerja Manajemen Risiko Satuan Kerja Manajemen Risiko melakukan pemantauan dan

analisa terhadap pengelolaan risiko kepatuhan secara berkala. Satuan kerja Kepatuhan bertugas dan bertanggung jawab secara independen dalam rangka desain mitigasi atas eksposur risiko kepatuhan yang dihadapi Bank dengan:(1) Mendukung terciptanya budaya kepatuhan pada seluruh

kegiatan usaha Bank pada setiap jenjang organisasi,(2) Melakukan identifikasi, pengukuran, monitoring dan

pengendalian terkait manajemen risiko kepatuhan,(3) Me-review dan mengevaluasi efektivitas, kecukupan dan

kesesuaian kebijakan, sistem dan prosedur Bank dengan peraturan perundang-undangan, OJK maupun ketentuan Bank Indonesia yang berlaku,

(4) Monitoring atas pelaporan-pelaporan yang wajib dilakukan oleh Bank, komitemen Bank atas hasil pemeriksaan yang dilakukan OJK maupun Bank Indonesia serta sosialisasi yang dilakukan setiap adanya ketentuan terbaru dari OJK dan Bank Indonesia, hal tersebut dilakukan untuk menjaga track record kepatuhan Bank.

Pengendalian yang diterapkan oleh Bank untuk risiko kepatuhan secara umum dibagi kedalam 4 aspek yang terdiri dari :


level manajemen (Direksi dan Dewan Komisaris) yang meliputi :- Pemantauan dan pengawasan atas seluruh sanksi/ denda

pelanggaran terhadap ketentuan yang berlaku,- Evaluasi terhadap kinerja fungsi kepatuhan Bank,- pemantauan setiap kebijakan internal ataupun produk/

aktvitas baru yang akan dilaksanakan Bank agar memenuhi ketentuan yang berlaku termasuk ketentuan perundang-undangan,

- Penyampaian laporan pelaksanaan tugas kepada regulator sesuai dengan ketentuan yang berlaku mengenai Pelaksanaan Fungsi Kepatuhan Bank Umum dan ketentuan terkait lainnya.


pengendalian pada kebijakan, prosedur dan juga limit risiko yang meliputi :

G) COMPLIANCE RISK

Compliance Risk is the risk as a result of the Bank in not obeying and / or not carrying out the regulation and the applicable terms. Risk Exposure of Compliance came from: (1) The law behavior is the behavior/ activity of the Bank which is aside

or breaking from the applicable terms or regulation, and(2) The behavior of organization is the behavior/ activity of the Bank

which deviate or against from the common applicable standard.

In managing the Compliance Risk, Bank has the organization which is responsible to handle the compliance risk which consist of:a. Compliance Unit Socializing on the terms and rules that regulate about the Bank along

with the punishment. Follow up and determine the action plan as well as monitor the implementation on the follow up of internal or external discovery.

b. Risk Management Unit Risk Management Unit observe and analyse the compliance risk

management periodically.

Compliance Unit has the independent duties and responsibilities in the framework of mitigation design on the compliance risk exposure which is faced by the Bank by:(1) Supporting the achievement of compliance culture at all of the

business activities of the Bank in every levels of the organization,(2) Identifying, measuring, monitoring and controlling related to the

compliance risk management,(3) Reviewing and evaluating the effectivity, adequacy and

appropriation of the policies, systems and procedures in the Bank with the regulation, FSA or the applicable terms of Bank Indonesia,

(4) Monitoring on the reports that must be conducted by the Bank , Committment of the Bank on the examination results that are conducted by FSA or Bank Indonesia as well as the socialization which is performed in every new terms of FSA and Bank Indonesia, it is undertaken to keep the track record of the Bank’s Compliance.

The control that is applied by the Bank for the risk of compliance generally divided into 4 aspects that consist of :

A. RISK GOVERNANCE The aspects of risk governance are the aspects of control in

management level (Board of Directors and Commissioners) that include :- Monitoring and Supervising on all punishments/ penalty of the

violation on the applicable terms,- The evaluation on the performance of Bank’s compliance

function,- Monitoring every internal policies or products/ new activities

which will be implemented by the Bank in order to comply the applicable terms as well as the regulation,

- The submission of the duties implementation reports to the regulator according to the applicable terms about the implementation of Compliance Function of the Commercial Bank and other related terms.

B. THE FRAMEWORK OF RISK MANAGEMENT The aspects of Risk Management Risk Framework are the aspects of

control in the policies, procedures and also risk limits that include :- The policies in following up and determining the action plan as


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LAPORAN KEUANGAN

Financial Statement

- Kebijakan dalam menindaklanjuti dan menetapkan action plan serta monitoring tindak lanjut temuan ekstern,

- Pemantauan dan analisa terhadap pengelolaan risiko kepatuhan secara berkala,

- Ketentuan internal yang mengatur pemenuhan ketentuan BI maupun OJK atas kebijakan internal maupun produk/aktivitas baru yang akan dilaksanakan.


Aspek proses manajemen risiko, sistem informasi dan SDM merupakan aspek pengendalian dalam memastikan identifikasi, pengukuran, pemantauan dan pelaporan risiko yang komprehensif dan terintegrasi serta kualitas dan kuantitas SDM yang meliputi :- Pengkinian informasi atas peraturan dan ketentuan, baik

eksternal maupun internal, yang masih berlaku maupun yang telah dicabut,

- Terdapatnya fungsi terhadap pelaksanaan kepatuhan pada semua lini organisasi dan aktivitas Bank,

- Kajian Kebijakan internal serta produk dan/atau aktivitas baru oleh bagian Kepatuhan dalam memastikan pemenuhan ketentuan termasuk ketentuan perundang-undangan sebagai upaya mitigasi risiko kepatuhan,

- Pemantauan atas setiap pelaporan kepada BI dan/ atau OJK baik dari ketepatan waktu maupun kebenaran content,

- Sosialisasi atas ketentuan dan peraturan yang mengatur tentang Bank,

- Penetapan deadline pelaporan dan sistem prioritas pengiriman laporan.


pengendalian dalam memastikan sistem pengendalian intern yang efektif dalam mendukung pelaksanaan manajemen risiko kepatuhan, pemeriksaan SKAI baik dari sisi metodologi, frekuensi, kecukupan dan penerapan SPI termasuk pelaporan kepada Dewan Komisaris dan Direksi telah memadai.

H) RISIKO REPUTASI

Risiko reputasi adalah risiko akibat menurunnya tingkat kepercayaan pemangku kepentingan (stakeholder) yang bersumber dari persepsi negatif terhadap Bank. Eksposur risiko reputasi bersumber dari berbagai aktivitas bisnis Bank antara lain:(1) Kejadian-kejadian yang telah merugikan reputasi Bank, misalnya

pemberitaan negative di media massa, pelanggaran etika bisnis, dan keluhan nasabah,

(2) Hal-hal lain yang dapat menyebabkan risiko reputasi, misalnya kelemahan-kelemahan pada tata kelola, budaya perusahaan, dan praktik bisnis Bank.

Dalam mengelola Risiko Reputasi, Bank memiliki organisasi yang bertanggung jawab untuk menangani risiko reputasi yang terdiri dari:a. Unit Bisnis Meningkatkan kualitas pelayanan kepada nasabah dengan

melaksanakan training kepada karyawan pada setiap lini bank.b. Unit Penanganan dan Penyelesaian Pengaduan Nasabah Penanganan dan Penyelesaian Pengaduan Nasabah adalah unit

yang secara khusus bertanggung jawab dalam menerima dan menyelesaikan semua pengaduan nasabah ataupun terkait dengan produk yang dikeluarkan oleh Bank, serta membantu memantau penyelesaian atas poduk dari lembaga keuangan lain yang didistribusikan oleh Bank.

c. Satuan kerja Manajemen Risiko (SKMR)

well as monitoring the follow up of external discovery,- Monitoring and analysing the compliance risk management

periodically,- Internal Terms that regulate the fullfiment of the BI’s terms or FSA

on the internal policies or products/ new activities that will be implemented.


The aspects of Risk Management Process, Information System and HR are the aspects of control in ensuring the comprehensive and integarted identification, measurement, monitoring and risk submission as well as the quality and the quantity of HR that include:- Updating the Information on the rules and terms, either external

or internal, that is still applicable or which has been retracted,- The availability of functions on the implementation of

compliance in all lines of the organization and the activities of the Bank,

- The review of internal policies as well as the products and/ or the new activities by the Compliance section in ensuring the fullfilment of the terms including the regulation as the efforts of compliance risk mitigation,

- Monitoring on every reports to BI and/ or FSA eitherform the time appropriation or the truth of content,

- The socialization on the terms and rules that regulate about the Bank,

- The determination of the deadline of reporting and the system of reports delivering priority.

D. THE ADEQUACY OF RISK CONTROL SYSTEM The aspects of Risk Control System Adequacy are the aspects of control

in ensuring the effective internal control system in supporting the implementation of the compliance risk management, examination of IAWU either in the side of methodology, frequency, adequacy and application of Internal Control System including the reports to the adequated Board of Commissioners and Directors.

H) REPUTATION RISK

Reputation Risk is the risk as a result of the decrease in the stakeholder’s trust level which came from negative perpective to the Bank. Risk Exposure of Reputation came from various business activities of the Bank such as:(1) The cases/ events that harm the reputation of the Bank, such as the

negative news in the mass media, business ethic violations, and the customers’ complaints,

(2) Other cases that can cause the risk of reputation, such as the weaknesses on the governance, corporate culture, and business practices of the Bank.

In managing the risk of reputation, Bank has the organization which is responsible to handle the risk of reputation which consist of:a. Business Unit Improving the quality of services to the customers by implementing

the training to the employees in every lines of the bank.b. The Treatment and Resolution of Customers’ Complaint Unit The treatment and resolution of customers’ complaint unit is the unit

which is especially responsible in recieving and solving all complaints of the customers or related to the products that are issued by the Bank, as well as assisting the observation of the completion on the products from other financial institution which is distributed by the Bank.

c. Risk Management Unit (RMU) Risk Management Unit observe and analyse the risk of reputation







Discussion Analysis

Satuan Kerja Manajemen Risiko melakukan pemantauan dan analisa terhadap pengelolaan risiko reputasi secara berkala.

d. Corporate Secretary Corporate secretary menjalankan fungsi komunikasi dalam

rangka membangun reputasi positif dan menjamin tersedianya informasi yang boleh diakses oleh para pemangku kepentingan.

Mengingat reputasi merupakan hasil dari seluruh aktivitas bisnis yang dilakukan oleh Bank, maka seluruh pegawai termasuk manajemen unit bisnis dan aktivitas pendukung Bank menjadi bagian dari pelaksanaan manajemen risiko reputasi. Manajemen unit bisnis terutama frontliner dan corporate secretary berperan dalam membangun dan memitigasi munculnya risiko reputasi, khususnya terkait hubungan dengan nasabah. Pejabat atau satuan kerja yang ditunjuk melaksanakan manajemen risiko untuk risiko reputasi yang bertanggung jawab dalam :(1) Menjalankan fungsi kehumasan dan merespons pemberitaan

negatif atau kejadian lainnya yang mempengaruhi reputasi Bank dan dapat menyebabkan kerugian pada Bank,

(2) Mengkomunikasikan informasi yang dibutuhkan pemangku kepentingan : investor, nasabah, kreditur, asosiasi, dan masyarakat.

Salah satu eksposur risiko reputasi muncul dari keluhan nasabah, untuk memitigasi risiko tersebut, Bank senantiasa memberikan pelatihan dalam menerapkan standar pelayanan guna meningkatkan kualitas frontliner dalam memberikan pelayanan kepada nasabah serta Bank menetapkan unit khusus dalam penyelesaian keluhan nasabah. Pencegahan atau mitigasi atas ekposur risiko reputasi juga dapat dilakukan dengan :1. CSR (Corporate Social Responsibility) yang merupakan aktivitas

yang dilakukan untuk pemberdayaan masyarakat dalam bentuk kegiatan ekonomi/sosial yang dapat membangun reputasi positif dari pemangku kepentingan terhadap Bank,

2. Komunikasi/ edukasi secara rutin kepada pemangku kepentingan.

Praktik bisnis dan budaya serta kerjasama yang dilakukan oleh Bank selama ini menunjukkan reputasi yang baik kepada masyarakat, untuk itu Bank senantiasa akan tetap menjaga budaya dan praktik serta kerja sama bisnis yang akan dilakukan, mengingat hal tersebut akan berpengaruh pada perkembangan Bank di masa depan.

Pengendalian yang diterapkan oleh Bank untuk risiko reputasi secara umum dibagi kedalam 4 aspek yang terdiri dari :


level manajemen (Direksi dan Dewan Komisaris) yang meliputi :- Pemantauan dan pengawasan atas adanya pemberitaan

negatif ataupun keluhan yang harus ditindaklanjuti,- Manajemen berperilaku secara professional dan menjaga

etika bisnis sebagai contoh bagi seluruh elemen organisasi dalam upaya membangun dan menjaga reputasi Bank,


pengendalian pada kebijakan, prosedur dan juga limit risiko yang meliputi :- Corporate Secretary bertanggung jawab memberikan

informasi kepada nasabah dan pemangku kepentingan Bank.

- Terdapat unit bisnis yang bertanggung jawab atas kualitas pelayanan kepada nasabah dalam upaya mencegah timbulnya risiko reputasi,

- Kebijakan terkait penanganan dan penyelesaian pengaduan

management periodically.d. Corporate Secretary Corporate secretary runs the communication function in establishing

the positive reputation and ensures the availability of information which can be accessed by the stakeholders.

Considering the reputation is the result of all business activities that are conducted by the Bank, so all employees including the management of business unit and supporting activities of the Bank become the parts of the implementation of reputation risk management. The management of business unit especially the frontliner and corporate secretary play in establishing and mitigating the appearance of reputation risk, especially related to the relationship with the customers. Officers or units that are appointed, implementing the management of the risk for the risk of reputation which responsible in :(1) Conducting the public relation function and responding the negative

news or other occasions that affect the reputation of the Bank and can cause the loss to the Bank,

(2) Communicate the information which is needed by the stakeholders : investors, customers, creditors, association, and society.

One of the reputation risk came from the customer’s complaint, to mitigate the risk, Bank always provides the training in applying the standard of services in order to improve the quality of frontliner in providing the services to the customers as well as the Bank determines the special unit in solving the customers’ complaint. The prevention or mitigation on the risk of reputation exposure can also be undertaken by :1. CSR (Corporate Social Responsibility) which is performed activity for

the social empowerment in the form of economic/ social activities that can build the positive reputation from the stakeholders to the Bank,

2. Daily communication/education to the stakeholders.

Business practices and culture as well as the cooperation that are conducted by the Bank during this period, show the good reputation to the society, so that Bank will always keep maintaining the culture and practices as well as the cooperations of business that will be performed, considering that it will affect to the development of the Bank in the future.

The control which is applied by the Bank for the risk of reputation generally divided into 4 aspects that consist of :

A. RISK GOVERNANCE The aspects of risk governance are the aspects of control in the

management level (Board of Directors and Commissioners) that include :- Monitoring and supervising the existence of negative news or

the followed up complaints,- The management behaves professionally and maintain the ethic

of business as the example for all elements of the organization in the efforts of establishing and maintaining the reputation of the Bank,


control in the policies, procedures and also the limits of risk that include :- Corporate Secretary responsible in providing the information to

the customers and the stakeholders of the Bank. - The availability of Business Unit which is responsible in the

quality of services to the customers in the efforts of preventing the risk of reputation appearance,

- The policies related to the treatment and resolution of customers’ complaints,


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Management Review



LAPORAN KEUANGAN

Financial Statement

nasabah,- Pemantauan dan analisa terhadap pengelolaan risiko

reputasi secara berkala.


Aspek proses manajemen risiko, sistem informasi dan SDM merupakan aspek pengendalian dalam memastikan identifikasi, pengukuran, pemantauan dan pelaporan risiko yang komprehensif dan terintegrasi serta kualitas dan kuantitas SDM yang meliputi :- Penanganan dan tindak lanjut setiap pengaduan/ keluhan

nasabah,- Penetapan standar waktu penyelesaian pengaduan sesuai

dengan ketentuan yang berlaku,- Pelatihan karyawan dalam upaya meningkatkan kualitas

pelayanan,- Pelaksanaan CSR (Corporate Social Responsibility), aktivitas

yang dilakukan oleh Bank untuk pemberdayaan masyarakat dalam bentuk ketigan sosial/ ekonomi yang dapat membangun reputasi positif dari pemangku kepentingan terhadap Bank,

- Komunikasi/edukasi secara rutin kepada pemangku kepentingan untuk membentuk reputasi positif,

- Mempelajari permasalahan berita dan memberikan respon secepatnya serta mengklarifikasi segala pemberitaan negatif yang terjadi,

- Melakukan hak jawab pada media.

D. KECUKUPAN SISTEM PENGENDALIAN RISIKO Aspek Kecukupan Sistem Pengendalian Risiko merupakan aspek

pengendalian dalam memastikan sistem pengendalian intern yang efektif dalam mendukung pelaksanaan manajemen risiko reputasi, pemeriksaan SKAI baik dari sisi metodologi, frekuensi, kecukupan dan penerapan SPI termasuk pelaporan kepada Dewan Komisaris dan Direksi telah memadai.

Selama tahun 2015 penerapan manajemen risiko reputasi tergolong memadai, terlihat dari:a. Tidak terdapatnya pengaruh reputasi negatif dari pemilik Bank

dan perusahaan terkait, bahkan pemilik Bank dan perusahaan terkait memberikan pengaruh sangat positif terhadap reputasi Bank,

b. Tidak terdapatnya pelanggaran etika bisnis, hal ini dikarenakan Bank memiliki reputasi sebagai perusahaan yang menjunjung tinggi etika bisnis,

c. Tidak terdapatnya pemberitaan negatif terkait Bank selama tahun 2015,

d. Frekuensi keluhan nasabah yang minimal selama tahun 2015 dan tidak material.

- Monitoring and analysing the risk of reputation management periodically.


The aspects of risk management process, information system and HR are the aspects of control in ensuring the comprehensive and integrated identification, measurement, monitoring and risk submission as well as the quality and quantity of HR that include :- The treatement and follow up in every complaints of the

customers,- The establishment of the time standard in solving the complaints

according to the applicable terms,- Training for the employees in the efforts of improving the quality

of services,- Implemetation of CSR (Corporate Social Responsibility), the

activities that are conducted by the Bank for the empowerment of the society in the form of social/ economic activities that can build the positive reputation from the stakeholders to the Bank,

- Daily communication/ Education to the stakeholders to build positive reputation,

- Learning the news problems and giving the reponds immediately as well as clarifying every negative news that are occurred,

- Performing the rights of responding in the media.


in ensuring the effective internal control system in supporting the implementation of reputation risk management, examination of IAWU either in the side of methodology, frequency, adequacy and application of Internal Control System including the reports to the adequated Board of Commissioners and Directors.

Throughout 2015 the application of reputation risk management is classified adequacy, seen from:a. There is no effects of negative reputation from the owner of the bank

and the related company, even the owner of the bank and related company provide the very positive effect to the reputation of the Bank,

b. There is no violations of business ethics, it is caused by the Bank has no reputations as the company which upholds the business ethics,

c. There is no negative news related to the bank during 2015,d. The frequency of the minimum customer’s complaints throughout

2015 and not material.

7.7. AKSES INFORMASI DAN DATA PERUSAHAAN The Access of Information and Company’s Data

Sebagai Bank yang telah go public, Bank Mestika senantiasa memberikan informasi secara lengkap, tepat waktu dan tepat sasaran mengenai Perusahaan kepada para nasabah, pemegang saham, stakeholders dan shareholders. Bank Mestika telah menyampaikan laporan keuangan dan non keuangan secara transparan dan tepat waktu kepada publik melalui berbagai sarana antara lain media cetak, website Bank Mestika, dan melaporkannya ke regulator seperti Otoritas Jasa Keuangan dan Bursa Efek Indonesia.

Bank Mestika memberikan kemudahan kepada publik yang ingin mengakses informasi dan data perusahaan melalui Hotline Bank

As Bank which has been go public, bank Mestika always provides information thoroughly, on time and accurate about the company to the customers, investors, stakeholders and shareholders. Bank Mestika has submitted the financial statement and non-financial statement transparantly and on time to the public through various means among others printed media, Bank Mestika Official Website, and reporting to the regulators such as Financial Services Authority and Indonesia Stock Exchange.

Bank Mestika provides the eases to the public who wants to access the informations and data of the company through Hotline of Bank Mestika







Discussion Analysis

Mestika di (061) 4525800, Call center 14083, email perusahaan di [email protected], website perusahaan www.bankmestika.co.id, maupun di jaringan kantor Bank Mestika.

Melalui media, dapat dijelaskan antara lain :

I. WEBSITE Seperti yang sudah tertuang dalam peraturan Otoritas Jasa

Keuangan No. 8/POJK.04/2015 tentang Situs Web Emiten atau Perusahaan Publik, mengatur tentang penerapan prinsip tata kelola perusahaan yang baik oleh perusahaan publik, transparansi melalui keterbukaan informasi perlu dilakukan dengan memanfaatkan perkembangan teknologi. Bank harus menyediakan informasi yang komprehensif mengenai operasional dan kinerja Perseroan serta berbagai informasi lain yang diperlukan oleh pemegang saham dan pihak-pihak yang berkepentingan dapat diakses melalui situs website Bank Mestika www.bankmestika.co.id. Melalui website, publik dapat mengakses laporan keuangan, laporan tahunan, suku bunga, produk-produk dan seluruh informasi terkait Bank.

Untuk itu, sebagai usaha untuk meningkatkan kualitas informasi dan berita terkini mengenai Perseroan yang disampaikan kepada publik, Bank Mestika senantiasa memutakhirkan konten website secara berkala dan berkelanjutan.

II. MEDIA CETAK Bank Mestika menyampaikan keterbukaan informasi terkait

perusahaan juga melalui media cetak yaitu harian yang berperedaran nasional dan media elektronik.

at (061) 4525800, Call Center 14083, Company’s email at [email protected], website of the company www.bankmestika.co.id, or at the network of Bank Mestika’s office.

Through the media, can be explained among others :

I. WEBSITE In such that has been stated in the rules of Financial Services Authority

No. 8/POJK.04/2015 about the Website of the Issuer or Public Company, stipulate about the implementation of good corporate governance principles by the public company, transparancy through the transparancy of the information need to be performed by utilize the development of the technology. Bank must provide the comprehensive informations about the operational and performance of the corporate as well as other various informations that are needed by the shareholders and other interest parties can be accessed through the website of Bank Mestika www.bankmestika.co.id. Through the website, public can access the financial statement, annual reports, interest rate, products and all related informations of the Bank.

So that, as the efforts of improving the quality of informations and the updated news about the Corporate which is submitted to the public, Bank Mestika always updates the content of the website periodically and continuously.

II. PRINTED MEDIA Bank Mestika submits the transparant information related to the

company also through the printed media namely daily newspaper which has national circulation and media of electronic.


199


TINJAUAN MANAJEMEN

Management Review



LAPORAN KEUANGAN

Financial Statement

LAPORAN

KEUANGANFINANCIAL STATEMENT

202

SURAT PERNYATAANANGGOTA DEWAN KOMISARIS

TENTANGTANGGUNG JAWAB ATAS LAPORAN TAHUNAN 2015


STATEMENT LETTERMEMBERS OF BOARD OF COMMISIONER

ABOUTRESPONSIBILITIES ON THE ANNUAL REPORTS 2015


Kami yang bertanda-tangan dibawah ini menyatakan bahwa semua informasi dalam Laporan Tahunan PT Bank Mestika Dharma Tbk Tahun 2015 telah dimuat secara lengkap dan bertanggung jawab penuh atas kebenaran isi Laporan Tahunan perusahaan

we signed below stated that all informations in the Annual Reports of PT Bank Mestika dharma Tbk 2015 has been included completely and is fully responsible on the truth of the contain of Company’s Annual Reports.

Demikian pernyataan ini dibuat dengan sebenarnya.

This statement is made in all conscience.

Dewan Komisaris,Board of Commissioner,

Witarsa OemarPresiden Direktur

Board of Commissioner

Indra HalimKomisaris Independen

Independent Commissioner

KatioKomisaris Independen

Independent Commissioner

Keterangan :Salah satu anggota Dewan Komisaris an. Bp. Boing Sudrajat tidak menandatangani Surat Pernyataan disebabkan yang bersangkutan wafat pada tanggal 4 Juli 2015.

Note :One of the members of the Board of Commissioner Mr. Boing Sudrajat didn’t sign the Statement Letter because the correspondent has passed away on July 4th, 2015.

203

SURAT PERNYATAANANGGOTA DEWAN DIREKSI

TENTANGTANGGUNG JAWAB ATAS LAPORAN TAHUNAN 2015


STATEMENT LETTERMEMBER OF BOARD OF DIRECTORS

ABOUT RESPONSIBILITIES ON ANNUAL REPORTS 2015


Kami yang bertanda-tangan dibawah ini menyatakan bahwa semua informasi dalam Laporan Tahunan PT Bank Mestika Dharma Tbk Tahun 2015 telah dimuat secara lengkap dan bertanggung jawab penuh atas kebenaran isi Laporan Tahunan perusahaan

We signed below stated that all informations in annual reports of PT Bank Mestika Dharma Tbk 2015 has been included completely and is fully responsible on the truth of Company’s Annual Reports.

Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made in all conscience.

Dewan Direksi,Board of Directors,

Achmad S KartasasmitaPresiden DirekturPresident Director

Hendra HalimWakil Presiden Direktur

Vice President Director

Harun AnsariDirektur OperasionalOperational Director

Andy Direktur KepatuhanCompliance Director

Yusri HadiDirektur Umum

General Affairs Director

204


LAPORAN KEUANGANFINANCIAL STATEMENT

31 DESEMBER 2015DECEMBER 31ST, 2015

205

DAFTAR ISITable of Content

1. Surat Pernyataan Direksi ....................................................................................................................... 206

Board of Directors’ Statement

2. Laporan Auditor Independen ........................................................................................................... 208

Independent Auditor’s Report

3. Laporan Posisi Keuangan ..................................................................................................................... 210

Financial Position Statement

4. Laporan Laba Rugi dan Penghasilan Komprehensif Lain ................................................ 212

Profit/Loss and other Comprehensive Income Statement

5. Laporan Perubahan Ekuitas ................................................................................................................ 214

Equity Statement

6. Laporan Arus Kas ....................................................................................................................................... 215

Cash Flow Statement

7. Catatan atas Laporan Keuangan ..................................................................................................... 217

Notes to the Financial Statement

206

SURAT PERNYATAAN DIREKSI TENTANG

TANGGUNG JAWAB ATAS LAPORAN KEUANGANPER 31 DESEMBER 2015

SERTA UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUTPT. BANK MESTIKA DHARMA Tbk

Kami yang bertanda tangan di bawah ini :1. Nama : Achmad S. Kartasasmita Alamat Kantor : Mestika Building, Jl Zainul Arifin No. 118, Medan 20152 Alamat Domisili : Jl. Uranus Blok G I/9, Tangerang Nomor Telepon : (061) 452 5800 Jabatan : Presiden Direktur

2. Nama : Yusri Hadi Alamat Kantor : Mestika Building, Jl Zainul Arifin No. 118, Medan 20152 Alamat Domisili : Komp. Tasbi Blok N No. 20, Medan Nomor Telepon : (061) 452 5800 Jabatan : Direktur Umum

Menyatakan bahwa :1. Bertanggung jawab atas penyusunan dan penyajian laporan keuangan PT Bank Mestika Dharma Tbk;2. Laporan keuangan PT Bank Mestika Dharma Tbk telah disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan

di Indonesia;3. a. Semua informasi dalam laporan keuangan PT Bank Mestika Dharma Tbk telah dimuat secara lengkap dan benar; b. Laporan keuangan PT Bank Mestika Dharma Tbk tidak mengandung informasi atau fakta material yang tidak benar,

dan tidak menghilangkan informasi atau fakta material;4. Bertanggung jawab atas sistem pengendalian internal dalam PT Bank Mestika Dharma Tbk.


Medan, 21 Maret 2016

Kantor Pusat : Mestika Building Jl. H. Zainul Arifin No. 11B, Medan. Tel. (061) 4525800 (Hunting) Fax. (061) 4527324, 4555025 Swift code : BMDMIDJA www.bankmestika.co.id MestikaCall 14083

Achmad S. KartasasmitaPresiden Direktur

Yusri HadiDirektur Umum

207

BOARD OF DIRECTORS’ STATEMENT ABOUT

RESPONSIBILITIES ON FINANCIAL STATEMENTPER DECEMBER 31ST, 2015

AS WELL AS THE YEAR ENDED ON THE DATEPT. BANK MESTIKA DHARMA TBK

We signed below :1. Name : Achmad S. Kartasasmita Office’s Address : Mestika Building, Jl Zainul Arifin No. 118, Medan 20152 Domicile Address : Jl. Uranus Blok G I/9, Tangerang Phone : (061) 452 5800 Position : President Director

2. Name : Yusri Hadi Office’s Address : Mestika Building, Jl Zainul Arifin No. 118, Medan 20152 Domicile Address : Komp. Tasbi Blok N No. 20, Medan Phone : (061) 452 5800 Position : General Director

Stated that :1. Responsible on the arrangement and provision of fiancial statement of PT Bank Mestika Dharma Tbk;2. Financial Statement of PT Bank Mestika Dharma Tbk has been arranged and provided based on the Financial Accounting

Standard in Indonesia;3. a. All informations in financial statement of PT Bank Mestika Dharma Tbk has been included completely and truely; b. The Financial Statement of PT Bank Mestika Dharma Tbk has contained the informations or material facts that are not

true, and not removing the informations or material facts;4. Responsible on Internal Control System in PT Bank Mestika Dharma Tbk.

Thus this statement is made in all conscience.

Medan, March 21st, 2016

Kantor Pusat : Mestika Building Jl. H. Zainul Arifin No. 11B, Medan. Tel. (061) 4525800 (Hunting) Fax. (061) 4527324, 4555025 Swift code : BMDMIDJA www.bankmestika.co.id MestikaCall 14083

Achmad S. KartasasmitaPresident Director

Yusri HadiGeneral Affairs Director

208

KANTOR AKUNTAN PUBLIKLEONARD, MULIA & RICHARD

Jl. Hayam Wuruk No. 3W-3V, Jakarta 10120, IndonesiaTelp : 62-21-3458491Fax : 62-21-3850029

e-mail : [email protected]

Registered Public Accountants

License No. Kep-657/KM.17/1998

Your Ref :Our Ref : 22/C/AR-16

LAPORAN AUDITOR INDEPENDENINDEPENDENT AUDITOR’S REPORT

BRANCH : Jln. Marina No. 8Semarang 50144

Telp : 024-7600690 Fax : 7601035, 7600702e-mail : [email protected]

Pemegang Saham, Dewan Komisaris dan Dewan DireksiPT Bank Mestika Dharma TbkMedan

Kami telah mengaudit laporan keuangan PT Bank Mestika Dharma Tbk terlampir, yang terdiri dari laporan posisi keuangan tanggal 31 Desember 2015, serta laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, dan laporan arus kas untuk tahun yang berakhir pada tanggal tersebut, dan suatu ikhtisar kebijakan akuntansi signifikan dan informasi penjelasan lainnya.

Tanggung jawab manajemen atas laporan keuangan

Manajemen bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan tersebut sesuai dengan Standar Akuntansi Keuangan di Indonesia, dan atas pengendalian internal yang dianggap perlu oleh manajemen untuk memungkinkan penyusunan laporan keuangan yang bebas dari kesalahan penyajian material, baik yang disebabkan oleh kecurangan maupun kesalahan.

Tanggung jawab auditor

Tanggung jawab kami adalah untuk menyatakan suatu opini atas laporan keuangan tersebut berdasarkan audit kami. Kami melaksanakan audit kami berdasarkan Standar Audit yang ditetapkan oleh Institut Akuntan Publik Indonesia. Standar tersebut mengharuskan kami untuk mematuhi ketentuan etika serta merencanakan dan melaksanakan audit untuk memperoleh keyakinan memadai tentang apakah laporan keuangan tersebut bebas dari kesalahan penyajian material.

Suatu audit melibatkan pelaksanaan prosedur untuk memperoleh bukti audit tentang angka-angka dan pengungkapan dalam laporan keuangan. Prosedur yang dipilih bergantung pada pertimbangan auditor, termasuk penilaian atas risiko kesalahan penyajian material dalam laporan keuangan, baik yang disebabkan oleh kecurangan maupun kesalahan. Dalam melakukan penilaian risiko tersebut, auditor mempertimbangkan pengendalian internal yang relevan dengan penyusunan dan penyajian wajar laporan keuangan entitas untuk merancang prosedur audit yang tepat sesuai dengan kondisinya, tetapi bukan untuk tujuan menyatakan opini atas keefektivitasan pengendalian internal entitas. Suatu audit juga mencakup pengevaluasian atas ketepatan kebijakan akuntansi yang digunakan dan kewajaran estimasi akuntansi yang dibuat oleh manajemen, serta pengevaluasian atas penyajian laporan keuangan secara keseluruhan.

Shareholders, Board of Commissioners and Board of DirectorsPT Bank Mestika Dharma TbkMedan

We have auditted the financial statement of PT Bank Mestika Dharma Tbk enclosure, which consists of financial position statement on December 31st, 2015, as well as the profit/loss and other comprehensive income statement, equity statement, and cash flow statement for the year ended on that date, and a summary of significant accounting policies and other explained information.

Management responsibilities on financial statement

Management responsibles on the arrangement and reasonable provison of the financial statement based on the Financial Accounting Standard in Indonesia , and on the internal control which is supposed to be needed by the managment to allow the arrangement of financial statement which releases from the material providing mistake, either caused by fraud or error.

Auditor’s responsibilities

Our responsibilities are stating an opinion on the financial statement based on our audit. We implement our auting based on the Audit Standard which is determined by Indonesian Public Auditor Institute. The Standard requires us to obey the ethic terms as well as plan and implement the audit to recieve the adequated belief about whether the financial statement release from the material providing mistake.

An audit involves the implementation of procedures to gain the audit evidence about numbers and disclosure in financial statement. The selected procedures related on the auditor’s consideration, including the assessment on the risk of material providing mistake in the financial statement, either caused by fraud or error. In assessing the risk, auditor considered the relevant internal control by the arrangement and reasonable provision of the entity fiancial statement to design the procedures of audit that are appropriate according to the condition, but not for the goals state the opinions on the effectiveness of entity internal control. An audit also includes evaluation on approriate accounting policies that are used and the fairness of accounting estimation which is made by the management, as well as evaluation on the provision of financial statement thoroughly.

209

Kami yakin bahwa bukti audit yang telah kami peroleh adalah cukup dan tepat untuk menyediakan suatu basis bagi opini audit kami.

Opini

Menurut opini kami, laporan keuangan terlampir menyajikan secara wajar, dalam semua hal yang material, posisi keuangan PT Bank Mestika Dharma Tbk tanggal 31 Desember 2015, serta kinerja keuangan dan arus kasnya untuk tahun yang berakhir pada tanggal tersebut, sesuai dengan Standar Akuntansi Keuangan di Indonesia.

Hal lain

Sebagai diuraikan pada Catatan 2b dan Catatan 36 atas laporan keuangan, efektif 1 Januari 2015 Perusahaan menerapkan PSAK 24 (Revisi 2013) Imbalan Kerja, yaitu keuntungan (kerugian) aktuaria karena pengukuran kembali atas program imbalan pasti dibukukan sekaligus di penghasilan komprehensif lain dan tidak diamortisasi lagi. Kebijakan akuntansi ini diberlakukan restrospektif, dan laporan keuangan PT Bank Mestika Dharma Tbk tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut, yang disajikan sebagai angka-angka koresponding terhadap laporan keuangan tanggal 31 Desember 2015 dan untuk tahun yang berakhir pada tanggal tersebut, telah disajikan kembali.

We believe that audit evidences that have been received by us are enough and appropriate for providing the basic for our audit opinion .

Opinion

According to our opinion, financial statement enclosure provides fairly, in all material cases, financial position of PT Bank Mestika Dharma Tbk on December 31st, 2015, as well as financial performance and cash flows for the year ended on the date, nased on the Financial Accounting Standard in Indonesia.

Other Cases

As described on the note 2b and note 36 on financial statement, effective on January 1st, 2015 Company applied SFAS 24 (Revised 2013) the reward of work, namely profit (loss) actuaries because the remeasurement on the reward program must exactly noted at the same time in other comprehensive income and not be amortized anymore. This accounting policy is applied restrospective, and financial statement of PT Bank Mestika Dharma Tbk on December 31st, 2014 and for year ended on the dated date, which is provided as corresponding numbers to the financial statement on December 31st, 2015 and for the year ended on the date, has been reserved.

LEONARD, MULIA & RICHARDIzin No. KEP-657/KM.17/1998

BUDIADI WIDJAYA, S.E., CPAIzin No. AP. 0313

21 Maret 2016March 21st, 2016








Your Ref :Our Ref :

210

CatatanNote

2015Rupiah

2014(Disajikan Kembali,

Catatan 36) Rupiah

1 Januari 2014/31 Desember

2013 (Disajikan Kembali,

Catatan 36) Rupiah

ASET ASSET

Kas 2c,2r,3 169.217.731.385 189.293.019.300 201.031.039.532 Cash

Giro pada Bank Indonesia 2c,2d,2r,4 527.508.699.595 522.910.049.141 478.206.934.040

Current account at Bank Indonesia

Giro pada bank lain 2c,2r,5 44.820.879.729 13.065.618.818 17.536.817.352 Current account with Other Banks

Penempatan pada Bank Indonesia dan bank lain 2c,2e,2g,6 106.304.971.530 188.892.036.760 65.508.820.431

Placement of Bank Indonesia and other Banks

Surat berharga 2g,2h,2k,7 1.280.508.037.809 1.085.864.462.554 1.030.915.829.894 Securities

Tagihan akseptasi 2i - 9.299.943.293 - Acceptances receivable

Kredit yang diberikan, bersih

2f,2g,2j,2k,2r,8,27 6.997.785.369.965 6.454.451.382.644 5.906.697.266.330 Granted Loans, Net

Aset tetap, bersih 2l,9 137.344.246.849 112.518.832.801 108.757.720.371 Fixed asset

Aset tidak berwujud, bersih 2m,10 3.036.047.200 4.008.517.162 4.245.004.981 Intangible assets

Agunan diambil alih 2n 1.414.326.338 1.414.326.338 4.963.989.479 Collateral Taken Over

Aset lain-lain 2r,2s,11,28 141.656.649.132 93.719.653.313 107.345.141.686 Other assets

JUMLAH ASET 9.409.596.959.532 8.675.437.842.124 7.925.208.564.096 TOTAL ASSETS

PT BANK MESTIKA DHARMA TbkLAPORAN POSISI KEUANGAN

31 DESEMBER 2015, 31 DESEMBER 2014 DAN 1 JANUARI 2014Financial Position Statement

December 31st, 2015; December 31st, 2014 and January 1st, 2014

211

CatatanNote

2015Rupiah


Catatan 36) Rupiah



Catatan 36) Rupiah

LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

LIABILITAS LIABILITIES

Liabilitas segera 2r,12 15.736.451.282 16.088.503.557 13.667.867.221 Instantly liability

Utang pajak 2s,13,28 22.315.452.921 11.569.229.907 19.508.791.381 Tax debt

Simpanan 2f,2r,14,27 6.998.086.503.556 6.439.810.966.144 5.851.650.697.083 Deposit

Simpanan dari bank lain 15 20.505.954.199 2.616.767.059 26.171.457.078 Deposit from other banks

Liabilitas akseptasi 2i - 9.299.943.293 - Liabilities acceptances

Pinjaman diterima - - 16.455.564.266 Loans Received

Liabilitas imbalan kerja karyawan 2p,16 66.013.688.000 58.504.395.000 48.038.072.000

Liabilities for employeebenefits

Liabilitas lain-lain 2r,17 23.104.482.172 17.104.347.878 16.722.157.475 Other Liabilities

Jumlah Liabilitas 7.145.762.532.130 6.554.994.152.838 5.992.214.606.504 Total Liabilities

EKUITAS EQUITY

Modal saham - nilai nominal Rp 200 per saham

Capital stock - par value of Rp 200 per share

Modal dasar 10.000.000.000 saham Ditempatkan dan disetor penuh 4.090.090.000 saham 18 818.018.000.000 818.018.000.000 818.018.000.000

The authorized capital of 10,000,000,000 shares Issued and fully paid shares 4.09009

Keuntungan (kerugian) yang belum direalisasi dari efek tersedia untuk dijual 2g (47.461.441.104) 236.153.425 (32.254.151.168)

Gains ( losses ) Unrealized securities available for sale

Saldo laba Retained earnings

Ditentukanpenggunaannya 163.603.600.000 163.603.600.000 163.603.600.000

determinedits use

Tidak ditentukanpenggunaannya 1.329.674.268.506 1.138.585.935.861 983.626.508.760

Not specifiedits use

Jumlah Saldo\Laba 1.493.277.868.506 1.302.189.535.861 1.147.230.108.760

Total Balance \Profit

JumlahEkuitas 2.263.834.427.402 2.120.443.689.286 1.932.993.957.592 Total Equity

JUMLAHLIABILITASDAN EKUITAS 9.409.596.959.532 8.675.437.842.124 7.925.208.564.096

TOTAL LIABILITIESAND EQUITIES

Catatan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian iniThe accompanying notes are an integral part of these consolidated financial statements

PT BANK MESTIKA DHARMA TbkLAPORAN POSISI KEUANGAN

31 DESEMBER 2015, 31 DESEMBER 2014 DAN 1 JANUARI 2014Financial Position Statement


212

CatatanNote

2015Rupiah


Catatan 36) Rupiah

PENDAPATAN DAN BEBAN OPERASIONAL INCOME AND OPERATIONAL EXPENSES

Pendapatan bunga Interest income

Pendapatan bunga 2f,2o,20,27 972.142.810.670 866.911.839.954 Interest income

Pendapatan provisi dan administrasi 2o,2q,21 7.555.297.383 7.621.856.964

Income Fees and administrative

Jumlah Pendapatan Bunga 979.698.108.053 874.533.696.918 Total Interest Income

Beban bunga 2f,2o,22,27 323.722.130.587 280.531.752.184 Interest expense

Pendapatan Bunga, Bersih 655.975.977.466 594.001.944.734 Net Interest Income

Pendapatan derivatif 2g 235.236.500 165.403.405 Derivatives Income

Beban derivatif 2g 92.004.000 218.191.500 Derivatives Expenses

Pendapatan (Beban) Derivatif, Bersih 143.232.500 (52.788.095) Income (expense) Net Derivatives

Pendapatan Operasional Lainnya 2o,23 60.975.404.219 51.895.734.905 Income of Other Operating Expenses

Jumlah Pendapatan Operasional 717.094.614.185 645.844.891.544 Total Operating Income

Beban Operasional Lainnya Other Operating Expenses

Tenaga kerja 2o,24 166.962.015.506 151.943.363.560 Labor

Umum dan administrasi 2o,25 120.328.963.567 108.726.531.713 General and administrative

Cadangan kerugian penurunan nilai 2k,8 85.667.126.690 51.008.451.558

Allowance for impairment losses

Penyusutan aset tetap 2l,9 14.959.374.447 14.859.429.921 Fixed Assets Depreciation

Amortisasi aset tak berwujud 2m,10 2.073.262.057 2.871.539.726

Amortization of intangible assets

Jumlah Beban Operasional Lainnya 389.990.742.267 329.409.316.478 Total Other Operating Expenses

LABA OPERASIONAL 327.103.871.918 316.435.575.066 OPERATING PROFIT

BEBAN NON OPERASIONAL, BERSIH 2o,26 (4.668.041.146) (454.954.523)NON-OPERATING INCOME (LOSS)NET

LABA SEBELUM PAJAK 322.435.830.772 315.980.620.543 GROSS PROFIT

BEBAN PAJAK 2s,28 81.663.866.827 79.042.449.292 TAX EXPENSES

LABA BERSIH (DIPINDAHKAN) 240.771.963.945 236.938.171.251 NET PROFIT (TRANSFER)

PT BANK MESTIKA DHARMA TbkLAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN

TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014Profit/Loss and other Comprehensive Income Statement

December 31st, 2015 and 2014

213

PT BANK MESTIKA DHARMA TbkLAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN

TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014Profit/Loss and other Comprehensive Income Statement


CatatanNote

2015Rupiah


Catatan 36) Rupiah

PENDAPATAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME

POS-POS YANG TIDAK AKANDIREKLASIFIKASI KE LABA RUGI

POSTS THAT WILL NOTRECLASSIFIED TO INCOME

Keuntungan (kerugian) aktuaria yang diakui 16 396.358.000 (2.635.445.000) Gains (losses) recognized actuarial

Pajak penghasilan terkait pos yang tidak akan direklasifikasi ke laba rugi (99.089.500) 658.861.250

Difference remeasurement of financial assets available for sale

297.268.500 (1.976.583.750)

POS-POS YANG AKANDIREKLASIFIKASI KE LABA RUGI

POSTS TO BERECLASSIFIED TO INCOME

Keuntungan (kerugian) yang belum direalisasi dari efek tersedia untuk dijual 2g (63.596.792.705) 43.320.406.124


Pajak penghasilan terkait pos yang akan direklasifikasi ke laba rugi 15.899.198.176 (10.830.101.531)

Income tax related to the post to be reclassified to profit or loss

(47.697.594.529) 32.490.304.593

Penghasilan KomprehensifLain Tahun Berjalan SetelahPajak (47.400.326.029) 30.513.720.843

Comprehensive incomeAnother Current Year AfterTax

LABA BERSIH KOMPREHENSIF 193.371.637.916 267.451.892.094 COMPREHENSIVE NET PROFIT

LABA BERSIH PER SAHAM DASAR 2u,37 59 58NET PROFIT COMPREHENSIVE PER BASIC SHARE

Catatan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian iniThe accompanying n otes are an integral part of these consolidated financial statements

214

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215

PT BANK MESTIKA DHARMA TbkLAPORAN ARUS KAS

TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014Cash Flow Statement


CatatanNote

2015Rupiah

2014(DisajikanKembali,

Catatan 36)Rupiah

ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES

Penerimaan pendapatan bunga,provisi dan administrasi 2o,20,21 979.698.108.053 874.533.696.918

Provision of interest credits earned commissions

Pembayaran beban bunga 2o (324.074.182.862) (278.111.115.848) Payments of interest

Pendapatan operasional lainnya 2o 36.054.353.684 41.079.231.928 Other operating income

Beban operasional lainnya 2o (275.742.917.474) (252.707.422.826) Other operating expenses

Penerimaan kembali kredit yangdihapus buku 2j,8,23 24.921.050.535 15.016.399.869 Readmission written-off loan

Penghapusan kredit 2j,8 (41.793.914.306) (64.802.450.704) Write-off Loans

Pembayaran beban non operasional,bersih (7.281.136.564) (417.786.840) Payments of non operational , net

Pembayaran beban imbalan kerjakaryawan 2p,16 (2.606.481.000) (1.490.093.000) Payments of employee fee

Pembayaran Pajak penghasilan pasal25 tahun 2014 (11.646.018.930) -

Payment of income tax article25 2014

Pembayaran beban pajak 2s (74.279.201.585) (87.820.322.016) Payment of the tax burden

Arus kas operasional sebelumperubahan dalam aset dankewajiban operasi 303.249.659.551 245.280.137.481

Operating cash flow before changes in operating assets and liabilities

Penurunan (Kenaikan) AsetOperasional : Decrease (Increase) in Operating Assets :

Surat-surat berharga tersediauntuk dijual 2h (258.240.367.960) (11.628.226.536) Securities available for sale

Kredit yang diberikan, bersih 2j (587.207.199.705) (533.960.117.168) Granted Loans, net

Tagihan akseptasi 2i 9.299.943.293 (9.299.943.293) Acceptances receivable

Piutang lain-lain 2n - (820.794.000) Other receivable

Aset lain-lain (17.569.137.200) 5.598.269.800 Others Asset

Kenaikan (Penurunan) KewajibanOperasional:

Increase (Decrease) in Operating Liabilities :

Simpanan 576.164.724.552 564.605.579.042 Savings

Liabilitas akseptasi 2i (9.299.943.293) 9.299.943.293 Liabilities acceptances

Liabilitas lain-lain 6.000.134.294 382.190.403 Other liabilities

Arus Kas Neto yangDiperoleh dariAktivitas Operasi 22.397.813.532 269.457.039.022

Net Cash Flows Provided by Operating Activities

ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES

Penjualan aset tetap 2l 120.500.000 610.500.000 Sale of fixed assets

Perolehan aset tidak berwujud 2m (1.103.825.527) (2.635.051.907) Acquisition of intangible assets

Pembelian aset tetap 2l (40.283.503.207) (18.855.067.289) Purchase of fixed assets

Arus Kas Neto yang digunakanuntuk Aktivitas Investasi (41.266.828.734) (20.879.619.196)

Net Cash Flows Used in Investing Activities

216

PT BANK MESTIKA DHARMA TbkLAPORAN ARUS KAS

TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014Cash Flow Statement


CatatanNote

2015Rupiah

2014(DisajikanKembali,

Catatan 36)Rupiah

ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FUNDING ACTIVITIES

Pembagian dividen 19 (49.980.899.800) (80.002.160.400) Dividen share

Pelunasan pinjaman diterima - (16.455.564.266) Repayment of Loans Received

Arus Kas Neto yang Digunakanuntuk Aktivitas Pendanaan (49.980.899.800) (96.457.724.666)

Net Cash Flows Used in Funding Activities

PENINGKATAN (PENURUNAN) NETO KAS DAN SETARA KAS (68.849.915.002) 152.119.695.160

INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS NET

DAMPAK PERUBAHAN SELISIH KURS VALUTA ASING TERHADAP KAS DAN SETARA KAS 2.541.473.222 (242.582.496)

IMPACT OF CHANGES IN FOREIGN CURRENCY EXCHANGE RATE DIFFERENCES ON CASH AND CASH EQUIVALENTS

KAS DAN SETARA KAS AWAL TAHUN 914.160.724.019 762.283.611.355 Cash and Cash Equivalents at the Beginning of the Year

KAS DAN SETARA KAS AKHIR TAHUN 847.852.282.239 914.160.724.019 Cash and Cash Equivalents at the End of the Year

Kas dan setara kas terdiri dari : Cash and cash equivalents consist of :

Kas 169.217.731.385 189.293.019.300 Cash

Giro pada Bank Indonesia 527.508.699.595 522.910.049.141 Current account at Bank Indonesia

Giro pada bank lain 44.820.879.729 13.065.618.818 Current account with other banks

Penempatan pada Bank Indonesia dan bank lain 106.304.971.530 188.892.036.760

Placements at Bank Indonesia and other banks

Jumlah 847.852.282.239 914.160.724.019 Total

PENGUNGKAPAN TAMBAHAN ADDITIONAL DISCLOSURES

Aktivitas investasi yang tidakmempengaruhi arus kas :

Investing activities not affecting cash flows :

Kenaikan (penurunan) nilai pasarsurat berhargatersedia untuk dijual (47.697.594.529) 32.490.304.593

The increase (decrease) in securities market available for sale

Pemindahan bangunan dari asettetap ke aset lain-lain, bersih 452.870.340 -

The transfer of the building of assetsfixed to the other assets , net

Pemindahan asetlain-lain ke aset tetap 322.293.378 -

The transfer of others assets to fixed assets


PT BANK MESTIKA DHARMA TbkCATATAN ATAS LAPORAN KEUANGAN

31 DESEMBER 2015 DAN 2014Notes to the Financial Statement

December 31st, 2015 and 2014(Tahun 2014 telah disajikan kembali, Catatan 36; 2014 have been restated , Note 36)

217

1. UMUM

A. PENDIRIAN DAN INFORMASI UMUM BANKPT BANK MESTIKA DHARMA Tbk (Perusahaan) didirikan di Medan pada tanggal 27 April 1955 dengan akta No. 121 dihadapan Tn. Oesman Aldjoeffry, wakil Notaris di Medan. Akta pendirian dan perubahan anggaran dasar Perusahaan telah mendapatkan pengesahan dari Menteri Kehakiman Republik Indonesia dengan Surat Keputusan No.J.A.5/69/21 tanggal 28 Mei 1963 dan telah didaftarkan pada Panitera Pengadilan Negeri Medan tanggal 2 Juni 1963 No. 103/1963 serta telah diumumkan dalam Berita Negara Republik Indonesia Tahun 1963 Nomor 447 - Tambahan Berita Negara Republik Indonesia tanggal 6 September 1963 nomor 72.

Anggaran dasar Perusahaan telah mengalami beberapa kali perubahan, antara lain tentang perubahan sebagian anggaran dasar dan penetapan penegasan masa jabatan Dewan Komisaris dan Dewan Direksi yang dinyatakan dalam akta No.02 tanggal 21 Mei 2015 dari Notaris Ida Mariani, S.H. Perubahan ini telah dilaporkan ke Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dan telah mendapat jawaban dengan surat Penerimaan Pemberitahuan Perubahan Anggaran Dasar No. AHU-AH.01.03-0938537 tanggal 9 Juni 2015.

Perusahaan mulai beroperasi di bidang perbankan sejak tanggal 27 April 1955. Perusahaan diperkenankan melakukan kegiatan jasa perbankan dan jasa keuangan lainnya berdasarkan Surat Keputusan Menteri Keuangan No. 289497/U.M.II tanggal 12 Desember 1956 dan mulai beroperasi komersil. Perusahaan memperoleh izin untuk melakukan kegiatan devisa berdasarkan Surat Keputusan Direksi Bank Indonesia No. 27/109/KEP/DIR tanggal 5 Januari 1995.

Kegiatan utama Perusahaan adalah perbankan dengan alamat Kantor Pusat di Jln. H. Zainul Arifin No. 118, Medan - Sumatera Utara. Perusahaan memiliki 11 kantor cabang dan sejumlah kantor cabang pembantu dan kantor kas yang tersebar di beberapa provinsi di Indonesia. Struktur dan jumlah Kantor Cabang, Cabang Pembantu, Kantor Kas dan Anjungan Tunai Mandiri sebagai berikut :

Kantor Cabang Branch Offices

Jakarta Pusat Jln. Biak No. 58

Jakarta Utara Jln. Muara Karang Blok B VIII Timur No. 104 - 105

Pematang Siantar Jln. Merdeka No. 231 - 233

Kisaran Jln. Cokroaminoto No. 56

Rantau Prapat Jln. A. Yani No. 162 - 163

Pekan Baru Jln. T.Tambusai No. 34

Padang Jln. Pemuda No. 30

Surabaya Jln. Karet No. 32, Bongkaran

Batam Komplek Taman Kota Mas Blok A1 No. 3A - 5

Padang Sidempuan Jln. Jend. Sudirman, Komp. City Walk Blok B No. 3 & 5

Jambi Jln. Hayam Wuruk No.41-42

Kantor Cabang Pembantu Sub-branch Offices

Jakarta - Teluk Gong Jln. Kampung Gusti Blok M No. 22, Komplek TPI

Jakarta - BSD Serpong Komplek BSD, Ruko Golden Boulevard Blok R No. 2, Tangerang

1. GENERAL

A. ESTABLISHMENT AND GENERAL INFORMATION OF THE BANKPT BANK MESTIKA DHARMA Tbk (Perusahaan) is established inMedan on April 27th, 1955 with the Deed No. 121 in front of Mr. Oesman Aldjoeffry, vice Notary in Medan. The establishment deed and the amendment of article of association in the company have recieved the legalization from the Minister of Judge in Republic of Indonesia with the Decree No.J.A.5/69/21 on May 28th, 1963 and has been registered at the District Court Medan on June 2nd 1963 No. 447 – Additional News of the Republic of Indonesia on September 6th, 1963 number 72.

The Company’s articles have been amended several times, among others, about the changes in some articles and determination of the assertion of Board of Commissioners’ and Board of Directors position period that were stated in the deed No.02 dated May 21st, 2015 of Notary Ida Mariani, SH. These changes have been reported to the Minister of Justice and Human Rights of the Republic of Indonesia and have received a reply with the letter of Acceptance Notification of the Articles’ Changes No. AHU-AH.01.03-0938537 on June 9th, 2015.

Company started operating in banking field since April 27th, 1955. Company is allowed to perform the activity of banking services and other financial services based on the Decree of Ministry of Finance No. 289497/U.M.II on December 12th, 1956 and started operating commercial. Company is allowed to perform the foreign exchange activities based on the Decree of Bank Indonesia’s Board of Directors No. 27/109/KEP/DIR on January 5th, 1995.

The Main activity of the company is with the address of the head office located in Jln. H. Zainul Arifin No. 118, Medan - Sumatera Utara. The company has 11 branch offices and a number of sub-branch offices and cash offices that spread in some provinces in Indonesia. The structure and a number of branch offices, sub branch offices, cash offices and Automatic Teller Machine as follows :




218

Medan - Sutomo Jln. Sutomo No. 408 - 414

Medan - Sutomo Simp. Samarinda Jln. Sutomo No. 112

Medan - Asia Jln. Asia No. 172 - 172 A

Medan - Petisah Jln. Gatot Subroto No. 99

Medan - Cirebon Jln. Cirebon No. 41

Medan - Kesawan Jln. A.Yani No. 108

Medan - Lubuk Pakam Jln. TR Muda no. 88T - Lubuk Pakam

Medan - Pulo Brayan Jln. Yos Sudarso No. 16 - 17

Medan - Tomang Elok Jln. Gatot Subroto Komp. Tomang Elok Blok I No. 157

Medan - Iskandar Muda Jln. Iskandar Muda No. 33 B

Medan - Asia Raya Pertokoan Asia Raya BL B/28

Medan - K.S Tubun Jln. Aip KS Tubun II/32

Medan - Katamso Baru Jln. Brigjend Katamso No. 733

Medan - Perbaungan Jln. Serdang No. 95 Perbaungan

Medan - Semarang Jln. Semarang No. 65 - 67

Medan - Krakatau Jln. Krakatau No. 160

Medan - Yang Lim Plaza Jln. Batu Bara No. 5 A Komp. Yang Lim Plaza

Medan - S. Parman Jln. Letjend S. Parman No. 30

Medan - Cemara Asri Jln. Cemara Boulevard Blok A 1/34, Komp. Cemara Asri

Medan - Pancing Jln. Pancing Blok AA No. 1 & 2, Komp. Medan Mega Trade Centre (MMTC)

Medan - Setia Budi Setia Budi Square No. 35, Komp. Tasbi

Binjai Jln. Jend. Sudirman No. 98 B

Tanjung Balai Jln. Teuku Umar No. 75

Pematang Siantar - Sutomo Jln. Sutomo No. 5 - 5 A

Aek Kanopan Jln. Jend. Sudirman No. 210

K.H.A Dahlan - Rantau Prapat Jln. K.H.A Dahlan No. 51

Pekan Baru - Sudirman Jln. Jend. Sudirman No. 364

Pekan Baru - Riau Jln. Riau No. 37 C

Pekan Baru - Komp Riau Bussiness Jln. Riau No. 21 C, Komp. Riau Bussines Centre

Pekan Baru - Setia Budi Jln. Setia Budi No. 158

Pekan Baru - Iman Munandar Jln. Iman Munandar/ Harapan Raya No. 136

Pekan Baru - Dumai Jln. Sukajadi Pasar Pulau Payung Blok A No. 6

Pekan Baru - Duri Jln. Hang Tuah No. 102-103

Indrapura Jln. Sudirman No. 383

Perdagangan Jln. S.M. Raja No. 535

Tebing - Tinggi Jln. Jend. Sudirman No. 186

Tanjung Morawa Jln. Pahlawan No. 11

Surabaya - Dupak Jln. Dupak No.65 Blok A No. 21

Surabaya - Bratang Binangun Jln. Bratang Binangun RMI Blok D 5

Surabaya - Kedung Doro Jln. Kedungdoro No. 155 G

Batam Komplek Mall Nagoya Hill Blok H No. 8

Marelan Jln. Marelan Raya Pasar I No. 266 A - B

Sei Rampah Kompleks Asia Bisnis Center No. 88 AE, Serdang Bedagai




219

Kantor Kas Cash Offices

Aek Nabara Jln. Jend. A.Yani No. 18

Padang Jln. Niaga No. 206

Surabaya Jln. Gembong No. 20-30, ITC Mega Grosir Ground Floor B 7 No. 1.2.3 A

Surabaya Jln. Dupak No. 1, Lt. 1 Blok C12 No. 7-8

Medan Jln. H. Zainul Arifin, Sun Plaza Lower Ground

Jln. KL. Yos Sudarso No. 40

Kisaran Jln. Imam Bonjol No. 53

Kota Pinang Jln. Bukit Kota Pinang, Labuhan Batu Selatan

Panam Komp. Ruko Panam Center Blok A No. 6-7, Pekanbaru

Anjungan Tunai Mandiri Automatic Teller Machine

Medan

KPO Zainul Luar Jln. HZ Arifin No. 118

KPO Zainul Dalam Jln. HZ Arifin No. 118

Capem Sutomo Jln. Sutomo No. 408 - 414

Capem Asia Jln. Asia No. 172 - 172A

Capem Kesawan Jln. A Yani No. 108

Capem Cirebon Jln. Cirebon No. 41

Medan Mall Jln. Letjend Haryono MT

Capem Brayan Jln. KL Yos Sudarso 16 -17

Rumah Sakit Deli Jln. Merbabu

Capem L. Pakam Jln. TR Muda No. 88T

Thamrin Plaza Jln. Thamrin

Capem Tomang Jln. Gatot Subroto BL 1/157

Capem Ismud Jln. Iskandar Muda No. 33B

Capem Sumatera Jln. Aip KS Tubun II/32

Capem Asia Mega Pertokoan Asia Raya BL B/28

Brastagi Super Mall Jln. Gatot Subroto

Capem Semarang Jln. Semarang No. 65 - 67

Makro Jln. Medan Binjai

Capem Katamso Jln. B. Katamso No. 733

Capem Perbaungan Jln. Serdang No. 95

Kantor Kas Sun Plaza Sun Plaza-lower ground Jln. HZ Arifin

Capem T. Morawa Jln. Pahlawan No. 11

Capem Krakatau Jln. Krakatau No. 160

Plaza Medan Fair Jln. Gatot Subroto No. 30

Capem S. Parman Jln. S. Parman No. 30

Capem Yanglim Jln. Batu Bara No. 5A

Home Smart Medan Jln. Gatot Subroto No. 102

Simpang Kantor Jln. KL Yos Sudarso No. 40

Capem Binjai Jln. Jend. Sudirman No. 95B

Capem Setia Budi Komp. Setia Budi Square Medan

Capem MMTC Jln. Pancing Blok AA No.1-2




220

Capem Cemara Asri Jln. Cemara Boulevard Blok A 1/34

Capem Marelan Jln. Marelan Raya Pasar I No. 266-AB Marelan

Pematang Siantar

Cabang Merdeka Jln. Merdeka No. 231 - 233

Capem Sutomo Jln. Sutomo No. 5 - 5A

Capem Perdagangan Jln. SM Raja No. 535

Capem Tebing Tinggi Jln. Jend Sudirman No. 186

Capem Sei Rampah Komp Asia Bisnis Center No. 88AE

Kisaran

Cabang Kisaran Jln. Cokroaminoto No. 56

Capem Tanjung Balai Jln. Teuku Umar No. 75

Capem Indrapura Jln. Jend Sudirman No. 383

Kantor Kas Imam Bonjol Jln. Imam Bonjol No. 53

Rantau Prapat

Cabang A.Yani Jln. Jend. A Yani No. 162 - 163

Capem K.H.Dahlan Jln. K.H.A Dahlan No. 51

Capem Aek Kanopan Jln. Jend Sudirman No. 210

Kantor Kas A.Yani Aek Nabara Jln. Ahmad Yani No. 18

Pekan Baru

Cabang Nangka Jln. T.Tambusai No. 34

Capem Sudirman Jln. Jend Sudirman No. 364

Capem Riau Jln. Riau No.37 C

Capem Harapan raya Jln. Harapan Raya No. 136

Capem Setia Budi Jln. Setia Budi No. 158

Capem Riau RBC Jln. Riau No. 21 C, Komp RBC

Capem Dumai Jln. Sukajadi Pasar Pulau Payung Blok A No. 6

Capem Duri Jln. Hang Tuah No. 102 - 103

Padang

Cabang Pemuda Jln. Pemuda No. 30

Kantor Kas Niaga Jln. Niaga No. 206

Padang Sidempuan

Cabang Padang Sidempuan Jln. Jend.Sudirman Komp. City Walk Blok B No. 3 & 5

Jakarta

Cabang Biak Jln. Biak No. 58

Cabang M. Karang Jln. Muara Karang Blok B VIII Timur No. 104 - 105

Capem Teluk Gong Jln. Kampung Gusti Blok M No 22 Komplek TPI II

Capem BSD Komplek BSD Ruko Golden Boulevard Blok R No. 2

Surabaya

Cabang Karet Jln. Karet No.32

Capem Dupak Jln. Dupak no. 65, Blok A No.21, Komp Mutiara Dupak

Capem RMI Jln. Bratang Binangun RMI Blok D-5

Capem Kedungdoro Jln. Kedungdoro No. 155G

Kantor Kas ITC Jln. Gembong No. 20-30 ITC Mega Grosir

Kantor Kas Pusat Grosir Surabaya Jln. Dupak No.1 Pusat Grosir Surabaya




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Batam

Cabang Kota Mas Komp Taman Kota Mas Blok A1 No. 3A-5

Capem Nagoya Hill Komp Nagoya Hill Blok H No. 8

Jambi

Cabang Jambi Jln. Hayam Wuruk No. 41-42

Kota Pinang

Cabang Kota Pinang Jln. Bukit Kota Pinang, Labuhan Batu Selatan

Marelan

Cabang Marelan Jln. Marelan Raya Pasar I No. 266-AB, Marelan Medan

B. PENAWARAN UMUM SAHAMPada tanggal 5 Maret 2013, Perusahaan selaku emiten, melakukan perjanjian penjamin emisi efek penawaran umum perdana saham dengan PT Ciptadana Securities yang merupakan penasihat keuangan tunggal, Penjamin Pelaksana Emisi, Penjamin Emisi dan bookrunner tunggal (Penasihat Keuangan) sehubungan dengan pengajuan pencatatan Bank Mestika Dharma pada Bursa Efek Indonesia (BEI) dan penawaran saham Bank Mestika Dharma kepada masyarakat dan/atau institusi dan investor lainnya.

Pada tanggal 28 Juni 2013 berdasarkan Surat Pemberitahuan Efektif dari Otoritas Jasa Keuangan (OJK), Perusahaan melakukan Penawaran Umum Perdana atas 430.000.000 saham dengan nilai nominal Rp 200 per saham (nilai penuh). Pada tanggal 8 Juli 2013, seluruh saham ini telah dicatatkan di Bursa Efek Indonesia.

C. DEWAN KOMISARIS DAN DIREKSISusunan pengurus Perusahaan pada tanggal 31 Desember 2015 dan 2014 berdasarkan akta No. 01 tanggal 3 Juli 2014 dari Notaris Ida Mariani, S.H., adalah sebagai berikut :

Dewan Komisaris

Presiden Komisaris : Tn. Witarsa Oemar

Komisaris : Tn. Indra Halim

Komisaris Independen : Tn. Katio

Komisaris Independen : Tn. Boing Sudrajat (Alm)

Dewan Direksi

Presiden Direktur : Tn. Achmad Suherman Kartasasmita

Wakil Presiden Direktur : Tn. Hendra Halim

Direktur Operasional : Tn. Harun Ansari

Direktur Umum : Tn. Yusri Hadi

Direktur Kepatuhan : Tn. Andy

Perusahaan mempekerjakan 1.272 karyawan dan 1.293 karyawan masing-masing pada tanggal 31 Desember 2015 dan 2014.

D. KOMITE AUDITBerdasarkan Surat Keputusan Dewan Komisaris No.017/SK-BMD/2014 tanggal 23 Desember 2014 (yang berlaku efektif 1 Januari 2015) dan Surat Keputusan Dewan Komisaris No. 14/SK-BMD/2012 tanggal 28 Agustus 2012, susunan Komite Audit pada tanggal 31 Desember 2015 dan 2014 adalah sebagai berikut :

B. PUBLIC OFFERING OF SHAREOn March 5th, 2013, Company as the issuer, entered into an agreement underwriting the emissions of the public offering of the share in PT Ciptadana Securities which is the sole financial advicer, Underwritter and sole bookrunner (Financial Advicer) related to the filing of the regisration of Bank Mestika Dharma to the society and/ or institute and other investors .

On June 28th, 2013 based on the Notification Letter of Effectiveness from Financial Services Authority (FSA), the company made an Initial public offering of share at the amount of 430.000.000 shares with the nominal value at Rp 200 per shares (full amount). On July 8th, 2013, all shares have been listed in Indonesia Stock Exchange .

C. BOARD OF COMMISSIONERS AND BOARD OF DIRECTORSThe company’s management on Decemeber 31st, 2015 and 2014 based on the Deed No. 01 dated July 3rd, 2014 from the Notary Ida Mariani, S.H., are as follows :

Board Of Commissioners

President Commissioner : Tn. Witarsa Oemar

Commissioner : Tn. Indra Halim

Independent Commissioner : Tn. Katio

Independent Commissioner : Tn. Boing Sudrajat (Alm)

Board Of Directors

President Director : Tn. Achmad Suherman Kartasasmita

Vice President Director : Tn. Hendra Halim

Operational Director : Tn. Harun Ansari

General Affairs Director : Tn. Yusri Hadi

Compliance Director : Tn. Andy

The company employes 1.272 employess and 1.293 employees each on December 31st, 2015 and 2014.

D. THE AUDIT COMMITTEEBased on the Decree of Board of Commissoners No. 017/SK-BMD/2014 on December 23rd, 2014 (which is effectively valid on January 1st, 2015) and the Decree of Board of Commissioners No. 14/SK-BMD/2012 on August 28th, 2012, the composition of the audit committee on December 31st, 2015 and 2014 are as follows :




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31 Desember 2015

Ketua : Tn. Katio

Anggota : Tn. Adanan Silaban

Anggota : Tn. Armen Lora

31 Desember 2014

Ketua : Tn. Katio

Anggota : Tn. Adanan Silaban

Anggota : Tn. Armen Lora

Anggota : Tn. R.J.Situmeang

Berdasarkan surat keputusan No.004/SK-BMD/DIR/2015 tentang Internal Audit Charter Bank Mestika tanggal 26 Januari 2015, Perusahaan mengakui keberadaan dan komitmen pimpinan Perusahaan atas Unit Audit Internal (SKAI). Piagam ini dijadikan dasar keberadaan dan pelaksanaan tugas-tugas pengawasan pada auditor.

E. SEKRETARIS PERUSAHAANBerdasarkan surat Keputusan Direksi No.007/SK-BMD/DIR/2013 tanggal 16 Agustus 2013, Perusahaan menunjuk Tn. Irwansyah Lubis sebagai Sekretaris Perusahaan.

F. SATUAN KERJA AUDIT INTERNBerdasarkan surat keputusan No.001/SK-BMD/DIR/2014 tanggal 2 Januari 2014 perihal struktur organisasi, Perusahaan telah membentuk Satuan Kerja Audit Intern (SKAI) yang bertanggung jawab kepada Presiden Direktur dalam menjalankan fungsi audit internal. Kepala unit intern Perusahaan adalah Tn. Limin yang ditetapkan berdasarkan surat pengangkatan No. 014/SP/BMD/KPO/2012 tanggal 2 Februari 2012.

2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN

A. DASAR PENYUSUNAN LAPORAN KEUANGANLaporan keuangan disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan di Indonesia dan Pedoman Penyajian dan Pengungkapan Laporan Keuangan yang diterbitkan oleh Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam - LK) (sekarang Otoritas Jasa Keuangan/ OJK) Peraturan VIII.G.7, tentang Pedoman Penyajian Laporan Keuangan yang merupakan lampiran Keputusan Ketua Bapepam LK No. KEP-347/BL/2012 tanggal 25 Juni 2012.

Laporan keuangan dilaporkan dalam mata uang Rupiah dan disusun berdasarkan nilai historis, kecuali beberapa akun tertentu yang menggunakan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi untuk akun yang bersangkutan. Laporan keuangan disusun dengan dasar akrual, kecuali laporan arus kas.

Laporan laba rugi dan penghasilan komprehensif lain disajikan dalam satu laporan termasuk pendapatan komprehensif lain, sesuai Pernyataan Standar Akuntansi Keuangan (PSAK) No.1.

Laporan arus kas disusun berdasarkan metode langsung, dengan menggunakan konsep kas dan setara kas, yaitu kas, giro pada Bank Indonesia dan bank lain serta penempatan pada Bank Indonesia dan bank lain yang jangka waktunya tidak melebihi 3 bulan dan tidak dijaminkan pada pihak ketiga. Penerimaan dan pengeluaran kas diklasifikasi menurut aktivitas operasi, investasi dan pendanaan.

December 31st, 2015

Chairman : Tn. Katio

Member : Tn. Adanan Silaban

Member : Tn. Armen Lora

December 31st, 2014

Chairman : Tn. Katio

Member : Tn. Adanan Silaban

Member : Tn. Armen Lora

Member : Tn. R.J.Situmeang

Based on the Decree No.004/SK-BMD/DIR/2015 about Internal Audit Charter of Bank Mestika dated January 26th, 2015, the company recognized the existence and commitment od the leadership of the company on the Internal Audit Work Unit (IAWU). The charter is used as the basis of existence and the implementation of the duties to the auditor.

E. CORPORATE SECRETARYBased on the Decree of Board of Directors No.007/SK-BMD/DIR/2013 dated August 16th, 2013, the company appointed Mr. Irwansyah Lubis as the Corporate Secretary.

F. INTERNAL AUDIT UNITBased on the Decree No.001/SK-BMD/DIR/2014 dated January 2nd, 2014 regarding the organizational structure, the company has formed the Internal Audit Work Unit (IAWU) which is reponsible to the President Director in carrying out the internal audit function. The Head of Internal Audit of the company is Mr. Limin who are determined based on the adoption letter No. 014/SP/BMD/KPO/2012 on February 2nd, 2012.

2. THE OVERVIEW OF THE SIGNIFICANT ACCOUNTING POLICIES

A. THE BASIC ARRANGEMENT OF FINANCIAL STATEMENTFinancial statement which is arranged and presented based on the Financial Accounting Standard in Indonesia and the Guidelines of Presentation and Disclosure of the Financial Statements that are published by Capital Market Supervisory Agency and Financial Insitution (Bapepam - LK) (now is Financial Services Authority/ FSA) VIII.G.7 regulations, about the Guidelines of Presentation of the Financial Statements which is the enclosure of the decision of the Bapepam-LK Chairman No. KEP-347/BL/2012 dated June 25th, 2012.

The financial statements are reported in the Rupiah Currency and arranged based on the historical cost, except some certain accounts that use other measurements as described in accounting policies for related account. The fiancial statements are arranged on an accrual basis, except for the statements of cash flows.

The statement of loss/profit income and other comprehensive income are oresented in an report including other comprehensive income, based on the Statement of Financial Accounting Standards (SFAS) No.1.

The statements of cash flows are arranged under the direct method, by using the concept of cash and cash equivalents, such as cash, giro account with Bank Indonesia and other banks as well as the placements in Bank Indoneisa and other banks with the period which does not exceed 3 months and is not guaranteed to third parties. The cash receipts an payments are classified by operational , investment and financial activities.




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B. NEW ACCOUNTING STANDARDSBoard of New Accounting Standards – Institue of Indonesia Chartered Accountants (BNAS-IICA) has issued the new standard and revision on some Statement of Financial Accounting Standard (SFAS) and the Interpretation of Financial Accounting Standard (IFAS) which is effectively valid on January 1st, 2015 as follows :• SFAS No. 1 (Revised 2013) : Presentation of Financial Statements,• SFAS No. 4 (Revised 2013) : Seperate Financial Statements,• SFAS No. 15 (Revised 2013) : Investment of Assossiation Entity and

Joint Venture,• SFAS No. 24 (Revised 2013) : Employee Benefits,• SFAS No. 46 (Revised 2014) : Income Tax,• SFAS No. 48 (Revised 2014) : Impairment of Assets,• SFAS No. 50 (Revised 2014) : Financial Instrument : Presentation,• SFAS No. 55 (Revised 2014) : Financial Instruments : Recognition and

Measurement,• SFAS No. 60 (Revised 2014) : Financial Instrument : Disclosure,• SFAS No. 65 (Revised 2013) : Consolidated Financial Statements,• SFAS No. 66 : Joint Arrangements,• SFAS No. 67 : Disclosure of Interests in other Entities,• SFAS No. 68 : Measurement of Fair Value,• IFAS 15 (Revised 2014) : Limit on a Defined Benefit Asset,• IFAS 26 (Revised 2014) : Reassessment of Embedded Derivatives.

The company applied SFAS and IFAS that are related with the business activities.

C. CASH AND CASH EQUIVALENTSCash and cash equivalents are the cash, giro account of Bank Indonesia and other banks as well as the placements to Bank Indonesia and other banks with the period which does not exceed 3 months and is not guaranteed to the third parties, as long as it is not used as the collateral recieved and not restricted.

D. STATUTORY RESERVESThe primary minimum reserved deposit is a minimum deposit that must be maintained by the company in the form of giro account balance in Bank Indonesia which the amount is determined by Bank Indoensia at the certain percetage from third party fund.

Secondary statutory reserves/ minimum reserved deposit is the minimum deposit which must be maintained by the company in Indonesia Bank Certification, Deposit Certification in Bank Indoensia, Government Securities and/ or Excess Reserve, that the amount is determined by Bank Indonesia at the certain percentage from the third parties.

Statutory Reserves in Loan to Deposit Ratio (LDR) in the minimum deposit which must be maintained by the company in the from of giro account balance in Bank Indonesia at the certain percentage from the thurd parties that are calculated based on the variances among LDR which is possessed by the Company with LDR target.

The regulations of Bank Indonesia No. 15/15/PBI/2013 on December 24th, 2013, about statutory reserves of commercial bank in Rupiah and foreign exchange of primary statutory reserves at 8% from the third party fund in Rupiah and foreign exchange for conventional commercial bank which determine as follows :• Primary statutory reserves at 8% from third party fund in Rupiah.• Secondary statutory reserves at 4% from third party fund in Rupiah.• Statutory reserves in exchange rate at 8% from the third party fund

in exchange rate.• Statutory Reserves in LDR determined as follows :

1. If LDR is in the estimation of LDR target (between 78% to 92%)

B. STANDAR AKUNTANSI BARUDewan Standar Akuntansi Keuangan - Ikatan Akuntan Indonesia (DSAK-IAI) telah menerbitkan standar baru dan revisi atas beberapa Pernyataan Standar Akuntansi Keuangan (PSAK) dan interpretasi Standar Akuntansi Keuangan (ISAK) yang berlaku efektif pada tanggal 1 Januari 2015 sebagai berikut :• PSAK No. 1 (Revisi 2013) : Penyajian Laporan Keuangan,• PSAK No. 4 (Revisi 2013) : Laporan Keuangan Tersendiri,• PSAK No. 15 (Revisi 2013) : Investasi Pada Entitas Asosiasi dan

Ventura Bersama,• PSAK No. 24 (Revisi 2013) : Imbalan Kerja,• PSAK No. 46 (Revisi 2014) : Pajak Penghasilan,• PSAK No. 48 (Revisi 2014) : Penurunan Nilai Aset,• PSAK No. 50 (Revisi 2014) : Instrumen Keuangan : Penyajian,• PSAK No. 55 (Revisi 2014) : Instrumen Keuangan : Pengakuan dan

Pengukuran,• PSAK No. 60 (Revisi 2014) : Instrumen Keuangan : Pengungkapan,• PSAK No. 65 (Revisi 2013) : Laporan Keuangan Konsolidasian,• PSAK No. 66 : Pengaturan Bersama,• PSAK No. 67 : Pengungkapan Kepentingan Dalam Entitas Lain,• PSAK No. 68 : Pengukuran Nilai Wajar,• ISAK 15 (Revisi 2014) : Batas Aset Imbalan Pasti,• ISAK 26 (Revisi 2014) : Penilaian Ulang Derivatif Melekat.

Perusahaan menerapkan PSAK dan ISAK yang berkaitan dengan kegiatan usahanya.

C. KAS DAN SETARA KASKas dan setara kas merupakan kas, giro pada Bank Indonesia dan bank lain serta penempatan pada Bank Indonesia dan bank lain yang jangka waktunya tidak melebihi 3 bulan dan tidak dijaminkan pada pihak ketiga, sepanjang tidak digunakan sebagai jaminan yang diterima serta tidak dibatasi penggunaannya.

D. GIRO WAJIB MINIMUMGiro wajib minimum primer adalah simpanan minimum yang wajib dipelihara oleh Perusahaan dalam bentuk saldo rekening giro pada Bank Indonesia yang besarnya ditetapkan oleh Bank Indonesia sebesar persentase tertentu dari dana pihak ketiga.

Giro wajib minimum sekunder adalah cadangan minimum yang wajib dipelihara oleh Perusahaan berupa Sertifikat Bank Indonesia, Sertifikat Deposito Bank Indonesia, Surat Berharga Negara dan/atau Excess Reserve, yang besarnya ditetapkan oleh Bank Indonesia sebesar persentase tertentu dari dana pihak ketiga.

Giro wajib minimum Loan to Deposit Ratio (LDR) adalah simpanan minimum yang wajib dipelihara oleh Perusahaan dalam bentuk saldo Rekening Giro pada Bank Indonesia sebesar persentase tertentu dari dana pihak ketiga yang dihitung berdasarkan selisih antara LDR yang dimiliki oleh Perusahaan dengan LDR target.

Peraturan Bank Indonesia No. 15/15/PBI/2013 tanggal 24 Desember 2013, tentang giro wajib minimum bank umum dalam Rupiah dan valuta asing bagi bank umum konvensional, menetapkan sebagai berikut :• giro wajib minimum primer sebesar 8% dari dana pihak ketiga

dalam Rupiah.• giro wajib minimum sekunder sebesar 4% dari dana pihak ketiga

dalam Rupiah.• giro wajib minimum dalam valuta asing sebesar 8% dari dana

pihak ketiga dalam valuta asing.• giro wajib minimum LDR ditetapkan sebagai berikut :




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1. Jika LDR dalam kisaran LDR target (antara 78% sampai 92%) maka giro wajib minimum LDR adalah 0% dari dana pihak ketiga dalam Rupiah,

2. Jika LDR Perusahaan lebih kecil LDR target (antara 78% sampai 92%) maka giro wajib minimun LDR dihitung dari parameter disinsentif bawah sebesar 0,1% dikalikan dengan selisih antara LDR Perusahaan dikurangi batas bawah LDR target dikalikan dana pihak ketiga dalam Rupiah,

3. Jika LDR Perusahaan lebih besar dari LDR target (antara 78% sampai 92%) dan KPMM Perusahaan lebih kecil dari KPMM insentif maka giro wajib minimun LDR dihitung dari parameter disinsentif atas sebesar 0,2% dikalikan dengan selisih antara LDR Perusahaan dikurangi batas atas LDR target dikalikan dana pihak ketiga dalam Rupiah,

4. Jika LDR Perusahaan lebih besar dari LDR target (antara 78% sampai 92%) dan KPMM Perusahaan sama atau lebih besar dari KPMM insentif maka giro wajib minimun LDR Perusahaan adalah 0% dari dana pihak ketiga dalam Rupiah.

Sesuai Peraturan Bank Indonesia No. 17/11/PBI/2015 tanggal 25 Juni 2015 tentang perubahan atas peraturan Bank Indonesia Nomor 15/15/PBI/2013 tentang giro wajib minimun bank umum dalam Rupiah dan valuta asing bagi bank umum konvensional, Bank Indonesia merubah istilah Loan to Deposit Ratio (LDR) menjadi Loan to Funding Ratio (LFR) dan meningkatkan batas atas untuk LFR target dari 92% menjadi 94% jika bank :• memenuhi rasio kredit UMKM lebih cepat dari target waktu

tahapan pencapaian rasio kredit UMKM sebagaimana dimaksud dalam ketentuan Bank Indonesia yang mengatur mengenai pemberian kredit atau pembiayaan oleh bank umum dan bantuan teknis dalam rangka pengembangan usaha mikro, kecil dan menengah;

• memenuhi rasio NPL total kredit secara bruto (gross) kurang dari 5% (lima persen); dan

• memenuhi rasio NPL kredit UMKM secara bruto (gross) kurang dari 5%.

Sesuai Peraturan Bank Indonesia No. 17/21/PBI/2015 tanggal 26 November 2015 tentang perubahan kedua atas peraturan Bank Indonesia Nomor 15/15/PBI/2013 tentang giro wajib minimum bank umum dalam rupiah dan valuta asing bagi bank umum konvensional, Bank Indonesia menurunkan giro wajib minimum primer dari 8% menjadi 7,5% dari dana pihak ketiga dalam Rupiah.

Perusahaan berpendapat telah memenuhi giro wajib minimum yang harus disediakan sesuai Peraturan Bank Indonesia.

E. PENEMPATAN PADA BANK INDONESIA DAN BANK LAINPenempatan pada Bank Indonesia dan bank lain merupakan penanaman dana dalam bentuk fasilitas simpanan Bank Indonesia, call money dan deposito berjangka.

Penempatan pada Bank Indonesia dinyatakan sebesar saldo penempatan dikurangi pendapatan bunga yang ditangguhkan. Penempatan pada bank lain dinyatakan sebesar saldo penempatan.

F. TRANSAKSI DENGAN PIHAK BERELASIPerusahaan melakukan transaksi dengan pihak-pihak yang mempunyai hubungan istimewa sebagaimana didefinisikan pada Pernyataan Standar Akuntansi Keuangan (PSAK) No.7 (Revisi 2010) “Pengungkapan Pihak-Pihak Berelasi”.

thus the statutory reserves in LDR is 0% from third party fund in Rupiah,

2. If LDR of the Company is smaller than LDR target (between 78% to 92%) thus statutory reserves in LDR is calculated in lower disincentive parameters at 0,1% multiplied by the variance among LDR of the company deducted by the lower limit of LDR target multiplied by third party fund in Rupiah,

3. If LDR of the company is bigger than the LDR target (between 78% to 92%) and KPMM of the Company is smaller than KPMM insentive thus the statutory reserves of LDR is calculated from the upper disinsentive parameters at 0.2% multiplied by the variances among LDR of the Company deducted the upper limit of LDR target multiplied by the third party fund in Rupiah,

4. If LDR of the company is bigger than LDR target (between 78% to 92%) and KPPM of the company is equivalent or bigger than KPPM insentive thus the statutory reserves in LDR of the company is 0% from third party fund in Rupiah.

Based on the regulations of Bank Indonesia No. 17/11/PBI/2015 on June 25th, 2015 about the amendments of Bank Indonesia’s regulations No. 15/15/PBI/2013 about the statutory reserves of commercial bank in Rupiah and foreign exchange for convensional commercial bank, Bank Indonesia changes the definitions of Loan to Deposit Ratio (LDR) to Loan to Funding Ratio (LFR) and increase the upper limit for LFR target from 92% to 94% if the bank :• Fulfill the credit ratio of Micro, Small, Medium Enterprises (MSME)

faster than the the target of phase time in achieving the credit ratio of MSME as it is meant in the terms of Bank Indonesia which stipulates about the provision of the loan or the funding by the commercial bank and technical assistance in developing the Micro, Small and Medium Enterprises;

• Fulfill the NPL ratio of total credit in gross less than 5% (five percent); and

• Fulfill the NPL ratio of MSME credit in gross less than 5%.

According to the regulations of Bank Indonesia No. 17/21/PBI/2015 on November 26th, 2015 about the second amendment on the regulations of Bank Indonesia No. 15/15/PBI/2013 about statutory reserves of commercial bank in rupiah and exchange rate for conventional commercial bank, Bank Indonesia decrease the primary statutory reserves from 8% to 7,5% from third party fund in Rupiah.

The company believes that it has met the minimum reserved deposit requirements that must be provided based on the regulations of Bnak Indonesia.

E. PLACEMENT WITH BANK INDONESIA AND OTHER BANKS Placement with Bank Indonesia and other banks is the fund planting in the form of depocit facility of Bank Indonesia, call money and time deposits.

Placements in Bank Indonesia are stated to be equal as outstanding balance minus the unearned interest income. The placements with other banks are stated at their outstanding balance.

F. RELATED PARTIES TRANSACTIONSThe company made the transactions with the parties that have the special relationships as the definitions on the Statements of Financial Accoounting Standard (SFAS) No.7 (Revised 2010) “The Disclosures of Realated Parties”.




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Pihak-pihak berelasi adalah orang atau entitas yang terkait dengan entitas yang menyiapkan laporan keuangannya (dalam Pernyataan ini dirujuk sebagai “entitas pelapor”).1. Orang atau anggota keluarga dekatnya mempunyai relasi

dengan entitas pelapor jika orang tersebut:• Memiliki pengendalian atau pengendalian bersama atas

entitas pelapor;• Memiliki pengaruh signifikan atas entitas pelapor; atau• Merupakan personil manajemen kunci entitas pelapor atau

entitas induk dari entitas pelapor;2. Suatu entitas berelasi dengan entitas pelapor jika memenuhi

salah satu hal berikut :• Entitas dan entitas pelapor adalah anggota dari kelompok

usaha yang sama (artinya entitas induk, entitas anak, dan entitas anak berikutnya saling berelasi dengan entitas lainnya).

• Satu entitas adalah entitas asosiasi atau ventura bersama dari entitas lain (atau entitas asosiasi atau ventura bersama yang merupakan anggota suatu kelompok usaha, yang mana entitas lain tersebut adalah anggotanya).

• Kedua entitas tersebut adalah ventura bersama dari pihak ketiga yang sama.

• Satu entitas adalah ventura bersama dari entitas ketiga dan entitas yang lain adalah entitas asosiasi dari entitas ketiga.

• Entitas tersebut adalah suatu program pascakerja untuk imbalan kerja dari salah satu entitas pelapor atau entitas yang terkait dengan entitas pelapor. Jika entitas pelapor adalah entitas yang menyelenggarakan program tersebut, maka entitas sponsor juga berelasi dengan entitas pelapor.

• Entitas yang dikendalikan atau dikendalikan bersama oleh orang yang diidentifikasi dalam angka (1).

• Orang yang diidentifikasi dalam angka (1) (i) memiliki pengaruh signifikan atas entitas atau merupakan personil manajemen kunci entitas (atau entitas induk dari entitas).

Semua transaksi yang signifikan dengan pihak-pihak berelasi diungkapkan dalam laporan keuangan. Syarat dan kondisi transaksi yang dilakukan dengan pihak berelasi adalah sama dengan pihak ketiga.

G. INSTRUMEN KEUANGANPerusahaan mengklasifikasikan instrumen keuangan dalam bentuk aset keuangan dan liabilitas keuangan.

G1. TERDAPAT 4 (EMPAT) KLASIFIKASI ASET KEUANGAN DAN LIABILITAS KEUANGAN SEBAGAI BERIKUT :

• Aset keuangan atau liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi adalah aset keuangan atau liabilitas keuangan yang memenuhi salah satu kondisi berikut ini :1. Dimiliki untuk diperdagangkan. Aset keuangan atau

liabilitas keuangan yang diklasifikasikan dalam kelompok diperdagangkan jika :• diperoleh atau dimiliki terutama untuk tujuan dijual atau

dibeli kembali dalam waktu dekat;• pada pengakuan awal merupakan bagian dari portofolio

instrumen keuangan tertentu yang dikelola bersama dan terdapat bukti mengenai pola ambil untung dalam jangka pendek aktual terkini; atau

• merupakan derivatif (kecuali derivatif yang merupakan kontrak jaminan keuangan atau sebagai instrumen lindung nilai yang ditetapkan dan efektif ).

2. Pada saat pengakuan awal telah ditetapkan oleh Perusahaan

The related parties are people or entities that are related to the entities that provide the financial statements ( in this Statement is appointed as “the reporting entities”).1. A person or close family member has the relation with the reporting

entities if that person:• Has control or joint control over the reporting entities;• Has the siginificant effect over the reporting entities, or • Is the key management personnel of the reporting entities or the

main entity of the reporting entities;2. An entity is related to the reporting entities if it comply with one of the

requests as follows :• Entities or reporting entities are the member of the same

business group (i.e main entity, subsidiary entities, and fellow subsidiary entities related to each other entities).

• An entity is the associate entity or joint venture of other entities ( or associate entities or joint venture is a member of a business group, which other entity is the member of it).

• Bothe entities are the joint venture of the sama third parties.• An entity is a joint venture of the third entity and other entities

are the associate entities of the third entity.• The entity is a post-employment program for the employees’

benefits from one of the reporting entities that are related to the reporting entities. If the reporting entities are the entities that hold the program, thus the sponsoring entity is also related to the reporting entities.

• The entity which is controlled or jointly controlled by a person who is identified in number (1).

• The person who is identified in number (1) (i) has the significant effect over the entities or is the key management personnel of the entities (or main entity of the entities).

All significant transactions with related parties are disclosed in the Financial Statements. The term and condition of the transactions that are undertaken with the related partis are the same with the third parties.

G. FINANCIAL INSTRUMENTSThe company classified the financial instruments in the form of financial assets and financial liabilities.

G1. THERE ARE 4 (FOUR) CLASSIFICATIONS OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES AS FOLLOWS :

• Financial assets or Financial Liabilities that are measured in the fair value through the income are the financial assets and financial liabilities that comply one of the conditions as follows :1. Held for trading. Financial Assets and financial liabilities that are

classified in the trading group if :• Acquired of held primarily for the purpose of trading or re-

purchasing in the near term;• Initial recognition is the part of the portfolio of the certain

financial instruments that are managed together and there is an evidence about a pettern of current actual short-term profit taking; or

• Is a derivative (except the derivative which is the financial warranty contract or as the hedging instruments that are determined and effective).

2. When the intial recognition has been determined/designated by the company for measurement on the fair value through




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untuk diukur pada nilai wajar melalui laba rugi. Perusahaan dapat menggunakan penetapan ini hanya jika memenuhi persyaratan tertentu, atau ketika melakukannya akan menghasilkan informasi yang lebih relevan, karena :• mengeliminasi atau mengurangi secara signifikan

inkonsistensi pengukuran dan pengakuan (kadang diistilahkan sebagai accounting mismatch) yang dapat timbul dari pengukuran aset atau liabilitas atau pengakuan keuntungan dan kerugian karena penggunaan dasar yang berbeda; atau

• kelompok aset keuangan, liabilitas keuangan, atau keduanya dikelola dan kinerjanya dievaluasi berdasarkan nilai wajar, sesuai dengan manajemen resiko atau strategi investasi yang didokumentasikan, dan informasi tentang kelompok tersebut disediakan secara internal kepada manajemen kunci Perusahaan.

• Investasi dimiliki hingga jatuh tempo adalah aset keuangan non-derivatif dengan pembayaran tetap atau telah ditentukan dan jatuh temponya telah ditetapkan, serta Perusahaan mempunyai intensi positif dan kemampuan untuk memiliki aset keuangan tersebut hingga jatuh tempo, kecuali :1. investasi yang ada pada saat pengakuan awal ditetapkan

sebagai aset keuangan yang diukur pada nilai wajar melalui laba rugi;

2. investasi yang ditetapkan oleh Perusahaan sebagai tersedia untuk dijual; dan

3. investasi yang memenuhi definisi pinjaman yang diberikan dan piutang.

Perusahaan tidak mengklasifikasikan aset keuangan sebagai investasi dimiliki hingga jatuh tempo, jika dalam tahun berjalan atau dalam kurun waktu dua tahun sebelumnya, telah menjual atau mereklasifikasi investasi dimiliki hingga jatuh tempo dalam jumlah yang lebih dari jumlah yang tidak signifikan sebelum jatuh tempo (lebih dari jumlah yang tidak signifikan dibandingkan dengan total nilai investasi dimiliki hingga jatuh tempo), kecuali penjualan atau reklasifikasi tersebut :1. dilakukan ketika aset keuangan sudah mendekati jatuh

tempo atau tanggal pembelian kembali (contohnya, kurang dari tiga bulan sebelum jatuh tempo) yang mana perubahan suku bunga tidak akan berpengaruh secara signifikan terhadap nilai wajar aset keuangan tersebut;

2. terjadi setelah Perusahaan telah memperoleh secara substansial seluruh jumlah pokok aset keuangan sesuai skedul pembayaran atau Perusahaan telah memperoleh pelunasan dipercepat; atau

3. terkait dengan kejadian tertentu yang berada di luar kendali Perusahaan, tidak berulang, dan tidak dapat diantisipasi secara wajar oleh Perusahaan.

Pada tanggal laporan keuangan Perusahaan mempunyai obligasi Pemerintah yang diklasifikasikan dimiliki hingga jatuh tempo.

• Pinjaman yang diberikan dan piutang adalah aset keuangan non-derivatif dengan pembayaran tetap atau telah ditentukan dan tidak mempunyai kuotasi di pasar aktif, kecuali :1. pinjaman yang diberikan dan piutang yang dimaksudkan

oleh Perusahaan untuk dijual dalam waktu dekat, yang diklasifikasikan dalam kelompok diperdagangkan, dan pinjaman yang diberikan dan piutang yang pada saat pengakuan awal oleh Perusahaan ditetapkan sebagai aset keuangan yang diukur pada nilai wajar melalui laba rugi;

the income. The company can use the determination only if it comply the requirements, or when it performed, will produce more relevant informations, because :• Eliminating or significantly reducing the inconsistent

measurement and recognition (sometimes is termed as accounting mismatch) which can be arised from the measurement of assets or liabilities or the recognition of benefits and losses because the different basic use; or

• The financial asset group, financial liabilities, or both are managed and the performances are evaluated based on the fair value, according to the risk management or investment strategy which is documented, and the informations about the group is prepared internally to the key management o f the Company.

• Investments held to maturity are non-derivative financial assets with fixed or determinable payments and fixed maturities, and the Company has the positive intention and ability to hold the financial assets to maturity, except :1. Existing investments designated upon initial recognition as

financial assets that are mesured in fair value through profit or loss;

2. The investments that are designated by the Company as the availibility to be sold Perusahaan ; and

3. The investments that meet the definition of granted loans and receivable.

The company does not classify any financial assets as the held to-maturity investments, if in the current year or the previous two years, has sold or reclassified investments held to maturity in the amount of more than an insignificant amount before maturity (more than the insignificant amount compared to the total value of investments held to maturity), unless the sales or reclassifications :1. Are performed when the financial asset is approaching maturity

or repurchase date (for example, less than three months before maturity) in which the change in interest rates would not significantly affect the fair value of financial assets;

2. Occur after the Company has received substantially of all of the principal amount of the financial asset corresponding payment schedule or the Company has obtained the accelerated repayment; or

3. Related to certain events that are beyond the control of the Company, not repetitive, and cannot be reasonably anticipated by the Company.

On the date of the financial statements the Company which has been classified of held to maturity.

• Granted loans and receivables are non-derivative financial assets with fixed or determinable payments and have not quoted in an active market, unless:1. Granted loans and receivables that are meant by the Company

for sale in the approaching term, which are classified in trading group, and granted loans that are given and receivables which at the initial recognition by the Company are designated as financial assets measured in fair value through profit or loss;

2. Granted loans and receivables which upon initial recognition




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2. pinjaman yang diberikan dan piutang yang pada saat pengakuan awal ditetapkan sebagai tersedia untuk dijual; atau

3. pinjaman yang diberikan dan piutang dalam hal pemilik mungkin tidak akan memperoleh kembali investasi awal secara substansial kecuali yang disebabkan oleh penurunan kualitas pinjaman yang diberikan dan piutang, dan diklasifikasikan sebagai tersedia untuk dijual.

Kepemilikan atas kelompok aset yang bukan merupakan pinjaman yang diberikan atau piutang (seperti kepemilikan atas reksadana atau yang serupa) tidak diklasifikasikan sebagai pinjaman yang diberikan atau piutang.

• Aset keuangan tersedia untuk dijual adalah aset keuangan non-derivatif yang ditetapkan sebagai tersedia untuk dijual atau yang tidak diklasifikasikan sebagai :1. pinjaman yang diberikan dan piutang,2. investasi yang diklasifikasikan dalam kelompok dimiliki

hingga jatuh tempo, atau3. aset keuangan yang diukur pada nilai wajar melalui laba rugi.

Pada tanggal laporan keuangan Perusahaan memiliki obligasi Pemerintah, obligasi non Pemerintah, Sertifikat Deposito Bank Indonesia dan Sertifikat Bank Indonesia yang diklasifikasikan tersedia untuk dijual.

G2. PERUSAHAAN MENGHENTIKAN PENGAKUAN ASET KEUANGAN, JIKA DAN HANYA JIKA :1. hak kontraktual atas arus kas yang berasal dari aset keuangan

tersebut berakhir; atau2. Perusahaan mentransfer aset keuangan dan transfer tersebut

memenuhi kriteria penghentian pengakuan.

Perusahaan mentransfer aset keuangan, jika dan hanya jika, Perusahaan :1. mentransfer hak kontraktual untuk menerima arus kas yang

berasal dari aset keuangan; atau2. tetap memiliki hak kontraktual untuk menerima arus kas

yang berasal dari aset keuangan tetapi juga menanggung kewajiban kontraktual untuk membayar arus kas yang diterima tersebut kepada satu atau lebih pihak penerima melalui suatu kesepakatan yang memenuhi persyaratan.

G3. PENGUKURANPada saat pengakuan awal aset keuangan atau liabilitas keuangan, entitas mengukur pada nilai wajarnya. Dalam hal aset keuangan atau liabilitas keuangan tidak diukur pada nilai wajar melalui laba rugi, nilai wajar tersebut ditambah biaya transaksi yang dapat diatribusikan secara langsung dengan perolehan atau penerbitan aset keuangan atau liabilitas tersebut.

Setelah pengakuan awal, entitas mengukur aset keuangan, termasuk derivatif yang diakui sebagai aset, pada nilai wajarnya, tanpa dikurangi biaya transaksi yang mungkin timbul pada penjualan atau pelepasan lain, kecuali untuk aset keuangan berikut ini :1. pinjaman yang diberikan dan piutang yang diukur pada

biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif.

2. investasi dimiliki hingga jatuh tempo yang diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif.

are designated as the availability for sale; or 3. Granted loans and receivables in case the owner will not get

back the substantially initial investment unless caused by the decline in the quality of granted loans and receivables, and are classified as the availability for sale.

The ownership of the group of assets that are not the granted loans or receivables ( such as the ownership of mutual funds or similar) are not classified as the granted loans or receivables .

• Financial assets available for sale are non-derivative financial assets that are designated as the availability for sale or are not classified as :1. Granted loans and receivables,2. Investments classified in group as held to maturity, or3. Financial assets measured in fair value through profit or loss.

On the date of the financial statements of the Company which has government bonds, non-government bonds, Certificates of Deposit of Bank Indonesia and Bank Indonesia Certificates are classified as the availability for sale.

G2. THE COMPANY DE-RECOGNIZES THE FINANCIAL ASSETS, IF AND ONLY IF :1. The contractual rights to the cash flows which came from the

financial assets have expired; or 2. The Company transfers the financial assets and the transfer

meets the de-recognition criteria.

The Company transfers the financial assets, if and only if, the Company :1. Transfers the contractual rights to receive cash flows that came

from the financial assets; or 2. Still has the contractual rights to receive the cash flows that

came from the financial assets but also assume an contractual obligation to pay the received cash flows to one or more recipients through an agreement that meets the requirements.

G3. MEASUREMENTAt the time of the initial recognition of the financial assets or financial liabilities, an entity measured in the fair value. In the case of financial assets or financial liabilities are not measured at fair value through profit or loss, the fair value plus the transaction costs that can be directly attributed to the acquisition or issuance of the financial assets or liabilities.

After the initial recognition, the entities measured the financial assets, including the derivative which is recognized as the assets, in the fair value, without reducing the transaction costs which might be occurred on sale or other disposals, except for the following financial assets :1. The granted loans and receivables that are measured at the

amortized costs using the effective interest rate method.2. Investments held to maturity that are measured at amortized

costs using the effective interest rate method.3. Investments in equity instruments that are not quoted in an

active market and the fair value can not be measured reliably,




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3. investasi dalam instrumen ekuitas yang tidak memiliki kuotasi harga di pasar aktif dan nilai wajarnya tidak dapat diukur secara andal, serta derivatif yang terkait dengan dan diselesaikan melalui penyerahan instrumen ekuitas yang tidak memiliki kuotasi harga di pasar aktif tersebut, diukur pada biaya perolehan.

Aset keuangan yang ditetapkan sebagai item yang dilindung nilai menggunakan pengukuran berdasarkan ketentuan akuntansi lindung nilai. Seluruh aset keuangan, kecuali yang diukur pada nilai wajar melalui laba rugi, dievaluasi penurunan nilainya.

Setelah pengakuan awal, entitas mengukur seluruh liabilitas keuangan pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif, kecuali untuk :1. liabilitas keuangan yang diukur pada nilai wajar melalui

laba rugi. Liabilitas tersebut, termasuk derivatif yang diakui sebagai liabilitas, diukur pada nilai wajarnya, kecuali untuk liabilitas derivatif yang terkait dengan dan diselesaikan melalui penyerahan instrumen ekuitas yang tidak memiliki kuotasi harga di pasar aktif dan nilai wajarnya tidak dapat diukur secara andal, diukur pada biaya perolehan.

2. liabilitas keuangan yang timbul ketika transfer aset keuangan tidak memenuhi syarat penghentian pengakuan atau transfer yang dicatat menggunakan pendekatan keterlibatan berkelanjutan.

3. kontrak jaminan keuangan setelah pengakuan awal, penerbit kontrak tersebut (kecuali untuk paragraf (a) dan (b) berlaku) mengukur pada mana yang lebih tinggi antara :• jumlah yang ditentukan sesuai dengan PSAK 57 : Provisi,

Liabilitas Kontinjensi, dan Aset Kontinjensi.• jumlah pada saat pengakuan awal dikurangi, apabila

sesuai, amortisasi kumulatif yang diakui sesuai dengan PSAK 23 : Pendapatan.

4. komitmen untuk menyediakan pinjaman di bawah suku bunga pasar. Setelah pengakuan awal, penerbit komitmen tersebut mengukur pada mana yang lebih tinggi antara :• jumlah yang ditentukan sesuai dengan PSAK 57 : Provisi,

Liabilitas Kontinjensi, dan Aset Kontinjensi.• jumlah pada saat pengakuan awal dikurangi, apabila

sesuai, amortisasi kumulatif yang diakui sesuai dengan PSAK 23 : Pendapatan.

Liabilitas keuangan yang ditetapkan sebagai item yang dilindung nilai menggunakan pengukuran berdasarkan ketentuan akuntansi lindung nilai.

G4. SALING HAPUSAset keuangan dan liabilitas keuangan dilakukan saling hapus dan nilai bersihnya disajikan dalam laporan posisi keuangan jika, dan hanya jika Perusahaan memiliki hak yang berkekuatan hukum untuk melakukan saling hapus atas jumlah yang telah diakui tersebut dan adanya maksud untuk menyelesaikan secara neto atau untuk merealisasikan aset dan menyelesaikan liabilitasnya secara simultan. Pendapatan dan beban disajikan dalam jumlah bersih hanya jika diperkenankan oleh standar akuntansi.

G5. PENGUKURAN BIAYA DIAMORTISASIBiaya perolehan diamortisasi dari aset keuangan atau liabilitas keuangan adalah jumlah aset keuangan atau liabilitas keuangan yang diukur pada saat pengakuan awal dikurangi pembayaran pokok pinjaman, ditambah atau dikurangi amortisasi kumulatif menggunakan metode suku bunga efektif yang dihitung dari

and derivatives related to and settled through the delivery of equity instruments that are not quoted in an active market, are measured at the received cost.

Financial assets that are determined as a hedged item using measurements based on the hedge accounting terms/ provisions. All financial assets, except those measured at fair value through profit or loss, are evaluated for the impairment.

After initial recognition, the entities measured all financial liabilities at amortized costs using the effective interest rate method, except for:1. Financial liabilities that are measured in fair value through

profit or loss. The liabilities, including derivatives recognized as liabilities, are measured at fair value, except for derivative liabilities related to and settled through the delivery of equity instruments that are not quoted in an active market and the fair value can not be reliably measured, are measured at the recieved cost.

2. Initial liabilities that arised when the transfer of financial assets do not qualify for de-recognition or transfer requirements that are listed using the continuing involvement approach.

3. A financial guarantee contract after initial recognition, the issuer of the contract (except for paragraphs (a) and (b) applied) measure on which one’s higher between :• The determined amount is based on SFAS 57 : Provisions,

contigent liabilities, and Contigent Assets.• The amount at initial recognition deducted, if appropriate,

cumulative amortization that are recognized based on IFAS 23: Revenue.

4. Commitments to provide loans under market interest rates. After the intial recognition, the commitment issuer measures which one is higher between :• The determined amount is based on SFAS 57 : Provisions,

contigent liabilities, and Contigent Assets.• The amount at initial recognition deducted, if appropriate,

cumulative amortization that are recognized based on IFAS 23: Revenue.

The financial assets that are determined as hedged item using the measurements based on the provisions of hedged accounting.

G4. OFFSETTINGFinancial assets and financial liabilities are implemented offset and the net value presented in the statements of financial position if, and only if the Company has a legally enforceable right to offset the recognized amounts and there is intention to settle on a net basis to realize the assets and settle the liabilities simultaneously. Revenues and expenses are presented in a net amount only if permitted by the accounting standards.

G5. THE MEASUREMENT OF AMORTIZED COSTAmortized costs of the financial assets and financial liabilities are the amount of fiancial assets and financial liabilities that are measured in the intial recognition minus the principle repayments, plus or minus the cumulative amortization using effective interest rate method which are measured from the variance between the




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selisih antara nilai pengakuan awal dan nilai jatuh temponya, dan dikurangi penurunan nilai.

G6. NILAI WAJARNilai wajar adalah nilai di mana suatu aset dapat dipertukarkan, atau suatu liabilitas dapat diselesaikan, di antara para pihak yang memahami dan berkeinginan untuk melakukan transaksi yang wajar pada tanggal pengukuran.

Jika tersedia, Perusahaan mengukur nilai wajar dari suatu instrumen dengan menggunakan harga kuotasi di pasar aktif untuk instrumen terkait. Suatu pasar dianggap aktif bila harga yang dikuotasikan tersedia sewaktu-waktu dan merupakan transaksi pasar aktual dan teratur terjadi yang dilakukan secara wajar.

Dalam hal tidak terdapat pasar aktif untuk suatu instrumen keuangan, maka Perusahaan menentukan nilai wajar dengan menggunakan teknik penilaian yang sesuai. Teknik penilaian meliputi penggunaan transaksi pasar terkini yang dilakukan secara wajar oleh pihak yang berkeinginan dan memahami, dan bilamana tersedia, penggunaan analisa arus kas yang didiskonto dan penggunaan nilai wajar terkini dari instrumen lain yang secara substansial sama.

G7. KLASIFIKASI DAN REKLASIFIKASI INSTRUMEN KEUANGANPerusahaan tidak diperkenankan untuk mereklasifikasi instrumen keuangan dari atau ke kategori instrumen keuangan yang diukur pada nilai wajar melalui laporan laba rugi dan penghasilan komprehensif lain selama instrumen keuangan tersebut dimiliki atau diterbitkan.

Perusahaan tidak boleh mengklasifikasikan aset keuangan sebagai investasi dimiliki hingga jatuh tempo, jika dalam tahun berjalan atau dalam kurun waktu 2 (dua) tahun buku sebelumnya, telah menjual atau mereklasifikasi investasi dimiliki hingga jatuh tempo dalam jumlah yang lebih dari jumlah yang tidak signifikan sebelum jatuh tempo (lebih dari jumlah yang tidak signifikan dibandingkan dengan jumlah nilai investasi dimiliki hingga jatuh tempo), kecuali penjualan atau reklasifikasi tersebut dimana:• Dilakukan ketika aset keuangan sudah mendekati jatuh

tempo atau tanggal pembelian kembali di mana perubahan suku bunga pasar tidak akan berpengaruh secara signifikan terhadap nilai wajar aset keuangan tersebut;

• terjadi setelah Perusahaan telah memperoleh secara substansial seluruh jumlah pokok aset keuangan tersebut sesuai jadwal pembayaran atau Perusahaan telah memperoleh pelunasan dipercepat; atau

• terkait dengan kejadian tertentu yang berada di luar kendali Perusahaan, tidak berulang, dan tidak dapat diantisipasi secara wajar oleh Perusahaan.

Reklasifikasi aset keuangan dari kelompok dimiliki hingga jatuh tempo ke kelompok tersedia untuk dijual dicatat sebesar nilai wajarnya. Keuntungan atau kerugian yang belum direalisasi tetap dilaporkan dalam komponen ekuitas sampai aset keuangan tersebut dihentikan pengakuannya, dan pada saat itu, keuntungan atau kerugian kumulatif yang sebelumnya diakui dalam ekuitas harus diakui pada laporan laba rugi dan penghasilan komprehensif lain.

Perusahaan mengklasifikasi instrumen keuangan ke dalam

initial recognized amount and the maturity amount, and less the impairment.

G6. FAIR VALUEFair value is the value where an assets can be changed, or a liability can be settled, between the parties that understand and want to do the reasonable transactions on the date of measurement.

If available, the company measures the fair value from an instrument by using the quote price in the active market for related instrument. A market supposed to be active if the price which is quoted is available any time and is the actual and regulated market transaction which is fairly done.

In the case there is no active market for a financial instrument, thus the company set the fair value by using the appropriate valuation technic. The valuation technic includes the use of current market transactions that are fairly done by the party who wants and understands, and if it is available, the use of discounted cash flow analysis and the use of current fair value from other instrument which is substantially the same.

G7. CLASSIFICATION AND RECLASSIFICATION OF FINANCIAL INSTRUMENTThe company is not allowed to reclassify the financial instrument from or to financial instrument category which is measured at the fair value through the statements of profit or loss and other comprehensive income during the financial instrument is held or issued.

The company may not classify any financial assets as held to maturity investments, if within the current year or within 2 (two) years of previous book, has sold or reclassified held to maturity investments in the amount which is more than insignificant amount before the maturity (more than the insignificant amount compared to the held to maturity investments amount), except the sales or reclassifications where:• Done when the financial assets have approach the maturity or

the date of repurchasing where the changes of market interest rates will not significantly affect to the fair value of the financial assets ;

• Occurs when the company has acquired substantially all the principle amount of the financial assets concerning with the repayment schedule or the company has acquired the accelerated repayment; or

• Related to the certain events that are out of the company’s control, not repetitive, and can not be anticipated properly by the company.

Reclassification of the financial assets from the held to maturity group to the availibility for sale group are listed in the amount of faur value. The profit or loss that are not realized is till be reported in the equity component until the finansial assets are de-recognized, and on that time, the cumulative profit or loss which is recognized before in the equity must be recognized on the statements of profit or loss and other comprehensive income.

The company classifies the finacncial instruement into the certain




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klasifikasi tertentu yang mencerminkan sifat dari informasi dan mempertimbangkan karakteristik dari instrumen keuangan tersebut. Klasifikasi ini dapat dilihat pada tabel berikut :

KeteranganDescription

Jenis Instrumen KeuanganType of Financial Instrument

Klasifikasi Standar Pengukuran AwalPreliminary Classification of Measurement Standards

Aset Keuanganfinancial assets

Kas Cash

Pinjaman diberikan dan piutangGranted Loans and receivables

Giro pada Bank Indonesia dan bank lainCurrent accounts in Bank Indonesia and other banks


Penempatan pada Bank Indonesia dan bank lainPlacements in Bank Indonesia and other banks


Surat berharga Securities

Tersedia untuk dijual dan dimiliki hingga jatuh tempoAvailable for sale and held to maturity

Tagihan akseptasiAcceptances receivable


Kredit yang diberikan Granted Loans


Liabilitas keuanganfinancial liabilities

Simpanan Deposit

Liabilitas lainnya Other liabilities

Simpanan dari bank lainDeposits from other banks


Liabilitas akseptasiLiabilities acceptances


G8. INSTRUMEN KEUANGAN DERIVATIFInstrumen keuangan derivatif (termasuk transaksi mata uang asing untuk pendanaan dan perdagangan) diakui sebesar nilai wajar pada laporan posisi keuangan. Nilai wajar ditentukan berdasarkan harga pasar, model penentuan harga atau harga kuotasi instrumen lain yang memiliki karakteristik serupa.

Keuntungan atau kerugian dari kontrak derivatif yang tidak ditujukan untuk lindung nilai (atau tidak memenuhi kriteria untuk dapat diklasifikasikan sebagai lindung nilai) diakui pada laporan laba rugi dan penghasilan komprehensif lain tahun berjalan.

Instrumen derivatif melekat dipisahkan dari kontrak utama non-derivatif dan diperlakukan sebagai instrumen derivatif jika seluruh kriteria berikut terpenuhi :1. Risiko dan karakteristik ekonomi dari derivatif melekat tidak

secara erat berhubungan dengan karakteristik dan risiko kontrak utama.

2. Instrumen terpisah dengan kondisi yang sama dengan instrumen derivatif melekat memenuhi definisi dari derivatif, dan

3. Instrumen hibrid (kombinasi) tidak diukur secara harga wajar dengan perubahan nilai wajar diakui di dalam laporan laba rugi dan penghasilan komprehensif lain (yaitu derivatif melekat di dalam aset keuangan atau liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi tidak dipisahkan).

Seluruh instrumen derivatif (termasuk transaksi mata uang asing untuk tujuan pendanaan dan perdagangan) dicatat dalam laporan posisi keuangan berdasarkan nilai wajarnya. Nilai wajar tersebut ditentukan berdasarkan harga pasar, kurs Reuters pada tanggal pelaporan laporan posisi keuangan, diskonto arus kas, model penentu harga atau harga yang diberikan oleh broker (quoted price) atas instrumen lainnya yang memiliki karakteristik serupa atau model penentuan harga.

classification which reflects the nature of information and considers the characteristics of the financial instruments. This classifications can be seen at the following table :

G8. DERIVATIVE FINANCIAL INSTRUMENTSThe derivative financial instruments (except the transactions of foreign currency for funding and trading) are recognized in the amount of fair value at the statements of financial position. The fair value is determined based on the market value, the pricing models or quoted prices of other instruments that has the same characteristics.

The profit or loss from the derivative contract which is not appointed to be hedged (or does not meet the criteria to be able to classified as hedging) is recognized on the statements of profit or loss and other comprehensive income in the current year.

The embedded derivative instruments are separated from the main non-derivative contracts and treated as the derivative instruments if all of the following criterias are met :1. The risk and economic characteristics from the embedded

derivative is not closely related with the characteristics and the risk of the main contract .

2. The separated instruments with the same conditions as the embedded derivative instruments meet the definitions from the derivatives, and

3. Hybrid instrument (combination) is not measured as the fair price with the changes of the fair value recognized in the statements of profit/ loss and other comprehensive income (i.e. embedded derivatives in the financial assets or financial liabilities that are measured in the fair value through the unseparated profit loss.

All derivative instruments (including the transactions of foreign currency for the purpose of funding and trading) are listed in the statements of financial position based on the fair value. The fair value is determined based on the market value, reuters spot rate at the reporting date of the statements of financial position, discounted cash flows, pricing models or given price by the broker (quoted price) on other instruments that held the similar characteristics or pricing models.




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H. SURAT BERHARGASurat berharga terdiri dari Obligasi Pemerintah, Sertifikat Deposito Bank Indonesia, Sertifikat Bank Indonesia dan obligasi non pemerintah. Investasi dalam surat berharga diklasifikasikan ke dalam salah satu dari kelompok berikut ini: tersedia untuk dijual (available-for-sale), diperdagangkan (trading), dimiliki hingga jatuh tempo (held-to-maturity), dan pinjaman yang diberikan dan piutang (loans and receivables).

Surat berharga pada awalnya disajikan sebesar nilai wajar ditambah premium/diskonto dan biaya transaksi yang dapat diatribusikan secara langsung dan setelah pengakuan awal dicatat sesuai dengan klasifikasi masing-masing.

Penilaian surat berharga didasarkan atas klasifikasinya sebagai berikut:1. Surat berharga yang dimiliki hingga jatuh tempo dicatat pada

biaya perolehan yang diamortisasi menggunakan metode suku bunga efektif. Bila terjadi penjualan atau reklasifikasi dalam jumlah yang lebih dari jumlah yang tidak signifikan dari surat berharga yang dimiliki hingga jatuh tempo yang belum mendekati tanggal jatuh tempo akan menyebabkan reklasifikasi atas semua surat berharga yang dimiliki hingga jatuh tempo ke dalam kelompok tersedia untuk dijual, dan Perusahaan tidak diperkenankan untuk mengklasifikasikan surat berharga sebagai dimiliki hingga jatuh tempo untuk tahun berjalan dan untuk kurun waktu dua tahun mendatang.

2. Surat berharga yang dimiliki untuk diperdagangkan dinyatakan pada nilai wajar. Keuntungan dan kerugian yang timbul dari perubahan nilai wajar diakui dalam laporan laba rugi dan komprehensif lain. Pada tanggal laporan keuangan Perusahaan tidak mempunyai surat berharga yang diklasifikasikan untuk diperdagangkan.

3. Surat berharga yang diklasifikasikan dalam pinjaman yang diberikan dan piutang pada saat pengakuan awal diakui pada nilai wajarnya ditambah premium/diskonto dan biaya transaksi dan selanjutnya diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif. Pada tanggal laporan keuangan Perusahaan tidak mempunyai surat berharga yang diklasifikasikan dalam pinjaman yang diberikan dan piutang.

4. Surat berharga yang tersedia untuk dijual dinyatakan pada nilai wajar.

Pendapatan bunga diakui dalam laporan laba rugi dan penghasilan komprehensif lain menggunakan metode suku bunga efektif. Laba atau rugi selisih kurs atas surat berharga yang tersedia untuk dijual diakui pada laporan laba rugi dan penghasilan komprehensif lain.

Perubahan nilai wajar lainnya diakui secara langsung dalam ekuitas sampai dengan surat berharga tersebut dijual atau mengalami penurunan nilai, di mana keuntungan dan kerugian kumulatif yang sebelumnya diakui dalam ekuitas harus diakui pada laporan laba rugi dan penghasilan komprehensif lain.

I. TAGIHAN DAN LIABILITAS AKSEPTASITagihan dan liabilitas akseptasi dinyatakan sebesar biaya perolehan.

J. KREDIT YANG DIBERIKANKredit yang diberikan ke nasabah diukur pada biaya perolehan diamortisasi menggunakan metode suku bunga efektif dikurangi penyisihan kerugian penurunan nilai. Biaya perolehan diamortisasi dihitung dengan memperhitungkan adanya diskonto atau premi

H. SECURITIESThe securities consist of Government’s bonds, The Certificates of Deposit of Bank Indonesia, the Certificates of Bank Indonesia and non governement bonds. The investments in the securities are classified into one of this following groups: available for sale, trading, held to maturity, and loans and receivables.

The securities are initially presented at the amount of fair value plus the premium/ discounted and the transaction costs that can be directly atributed and after the initial recognition is listed based on each classifications.

The assessment of the securities based on the following classfications:1. The held to maturity securities are listed on the amortized costs using

the effective interest rate method. If there is a sale or reclassification in the amount which is more than insignificant amount of the held to maturity securities that are not approach the maturity date will cause the reclassification at all held to maturity securities into the available for sale group, and the company isn’t allowed to classify the securities as the held to maturity for current year and for 2 years ahead.

2. The securities that are held for trading are stated in the fair value. The profit and loss which are occurred from the changes of fair value recognized in the statements of profit loss and other comprehensive income. On the date of financial statements, the company has no securities that are classified for sale .

3. The securities that are classified in the granted loans and receivables on the initial recognition are recognized at the fair value plus premium/ discounted and the transaction costs and the following are measured at the amortized costs by using the effective interest rate method. On the date of financial statements, the company has no securities that are classified in the granted loans and receivables.

4. The available securities are for sale stated at the fair value.

The interest income is recognized in the statements of profit loss and other comprehensive income using the effective interest rate method. Profit or loss of the spot rate variance on the securities that are available for sale are recognized in the statements of profit loss and other comprehensive income.

Other changes of fair value are directly recognized in the equity until the securities are sold or occur the impairment, where the cumulative profit and loss that before was recognized in the equity must be recognized in the statements of profit loss and other comprehensive income.

I. ACCEPTANCES RECEIVABLE AND LIABILITIESThe acceptances receivable and liabilities are stated in the amount of received costs.

J. GRANTED LOANSGranted loans for customers are measured in the amortized costs using the effective interest rate method less the allowance of impairment loss. The amortized costs are counted with the calculation of discounts or premiums that occured at time of acquisition as well as fee of the




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yang timbul pada saat akuisisi serta biaya/fee transaksi yang merupakan bagian yang tidak terpisahkan dengan suku bunga efektif. Amortisasi tersebut diakui pada laporan laba rugi dan penghasilan komprehensif lain.

Perusahaan menghapusbukukan kredit yang diberikan atau aset produktif lainnya ketika tidak terdapat prospek yang realistis mengenai pengembalian kredit yang diberikan dalam waktu dekat atau hubungan normal antara Perusahaan dan debitur telah berakhir. Kredit yang diberikan yang tidak dapat dilunasi dihapusbukukan dengan mendebit cadangan kerugian penurunan nilai. Penerimaan kemudian atas kredit yang telah dihapusbukukan dicatat sebagai penerimaan kembali kredit dihapus buku.

Restrukturisasi kredit bermasalah dengan modifikasi persyaratan kredit dicatat prospektif dan tidak mengubah nilai tercatat kredit pada tanggal restrukturisasi, kecuali jika saldo kredit tercatat melebihi jumlah nilai tunai penerimaan kas masa depan yang ditetapkan dalam persyaratan baru kredit, maka selisih tersebut diakui sebagai kerugian hasil restrukturisasi. Setelah restrukturisasi, semua penerimaan kas masa depan yang ditetapkan dalam persyaratan baru dicatat sebagai pengembalian pokok kredit dan penghasilan bunga sesuai dengan proporsinya.

Kolektibilitas kredit yang diberikan berdasarkan jumlah hari tunggakan pokok dan bunga adalah sebagai berikut :• Lancar : tidak ada tunggakan pokok maupun bunga.• Dalam perhatian khusus : tunggakan di atas 1 hari s.d 90 hari.• Kurang lancar : tunggakan di atas 90 hari s.d 120 hari.• Diragukan : tunggakan di atas 120 hari s.d 180 hari.• Macet : tunggakan di atas 180 hari.

K. PENURUNAN NILAI ASET KEUANGAN DAN NON KEUANGAN

Pada setiap akhir periode pelaporan, Perusahaan mengevaluasi apakah terdapat bukti obyektif bahwa aset keuangan yang tidak dicatat pada nilai wajar melalui laporan laba rugi dan penghasilan komprehensif lai telah mengalami penurunan nilai. Aset keuangan mengalami penurunan nilai jika bukti obyektif menunjukan bahwa peristiwa yang merugikan telah terjadi setelah pengakuan awal aset keuangan, dan peristiwa tersebut berdampak pada arus kas masa datang atas aset keuangan yang dapat diestimasi secara handal.

Bukti obyektif bahwa aset keuangan mengalami penurunan nilai meliputi wanprestasi atau tunggakan pembayaran oleh debitur, restrukturisasi kredit yang diberikan oleh Perusahaan dengan persyaratan yang tidak mungkin diberikan jika debitur tidak mengalami kesulitan keuangan, indikasi bahwa debitur atau penerbit akan dinyatakan pailit, hilangnya pasar aktif dari aset keuangan akibat kesulitan keuangan, atau data yang dapat diobservasi lainnya yang terkait dengan kelompok aset keuangan seperti memburuknya status pembayaran debitur atau penerbit dalam kelompok tersebut, atau kondisi ekonomi yang berkorelasi dengan wanprestasi atas aset dalam kelompok tersebut.

Perusahaan pertama kali menentukan apakah terdapat bukti obyektif penurunan nilai secara individual atas aset keuangan yang signifikan secara individual. Jika Perusahaan menentukan tidak terdapat bukti obyektif mengenai penurunan nilai atas aset keuangan yang dinilai secara individual, terlepas aset keuangan tersebut signifikan atau tidak, maka Perusahaan memasukkan aset tersebut ke dalam kelompok aset keuangan yang memiliki karakteristik risiko kredit yang serupa dan menilai penurunan nilai kelompok tersebut secara

transactions that are the unseparated parts with the effective interest rates. The amortization is recognized in the statements of profit loss and other comprehensive income .

The company wrote off the granted loans or other productive assets when there was no realistic prospect about the granted loans payment in the nearest term or the normal relation between the company an the debtor have been ended. Granted loans that can’t be repaid are written off by debting the allowance of impairment loss. Subsequent recoveries on the loans that have been written off, are listed as the recoveries of written off loans.

Troubled debt restructuring with the modification of loan requirements listed prospective and soen’t change the loan listed value on the date of restructurization, unless the listed loan balance is more than the future cash receipts amount that are determined in the new requirements of the credit, so the variance is recognized as the loss of restructurizing results. After the restructurization, all future cash receipts specified by the new requirements listed as the repayment of loan principle and interest income based on the proportion.

The collactibility of granted loans based on the number of days delinquent of principal and interest are as follows:• Current : no arrears in principal and interest.• In the special attention : arrears over 1 day to 90 days.• Substandard: arrears over 90 days up to 120 days.• Doubtful : arrears over 120 days up to 180 days.• Loss: arrears over 180 days.

K. IMPAIRMENT OF FINANCIAL ASSETS AND NON FINANCIALIn every end of each reporting period, the company evaluates whether there is objective evidence that financial assets that are not listed at fair value through the statements of profit or loss and other comprehensive income have been impaired. Financial assets are impaired if objective evidence indicates that the loss event has occurred after the initial recognition of financial assets, and such events have the impact on future cash flows of the financial assets that can be reliably estimated.

Objective evidence that a financial asset is impaired includes default or delinquency by a debtor, restructuring of granted loans by the Company with the requirements that might not be granted if the debtor is not experiencing financial difficulties, indications that a debtor or issuer will be stated entering bankruptcy, the disappearance of an active market from the financial assets due to financial difficulties, or other observable data relating to a group of financial assets such as the deterioration of the status of the payment of the debtorr or issuer within the group, or economic conditions that correlate with defaults on the assets within the group.

The Company firstly determines whether there is an objective evidence of impairment exists individually on financial assets that are individually significant. If the Company determines that no objective evidences of impairment on financial assets assessed individually, regardless of financial assets are significant or not, the Company includes the assets in a group of financial assets with similar credit risk characteristics and assesses the impairment of the group collectively. Assets that the impairments are individually assessed and for which an impairment




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kolektif. Aset yang penurunan nilainya dinilai secara individual, dan untuk itu kerugian penurunan nilai diakui atau tetap diakui, tidak termasuk dalam penilaian penurunan nilai secara kolektif.

Perusahaan menetapkan kredit yang harus dievaluasi penurunan nilainya secara kolektif, jika memenuhi salah satu kriteria sebagai berikut : (1) Kredit yang secara individual memiliki nilai signifikan namun

tidak memiliki bukti obyektif penurunan nilai, (2) Kredit yang secara individual memiliki nilai tidak signifikan.

Berdasarkan kriteria di atas, penilaian secara kolektif dilakukan untuk jenis kredit rekening koran dan kredit akseptasi.

Cadangan penurunan nilai secara individual dihitung dengan menggunakan metode diskonto arus kas (discounted cash flows). Sedangkan cadangan kerugian penurunan nilai secara kolektif dihitung dengan menggunakan metode statistik dari data historis berupa probability of default di masa lalu, waktu pengembalian dan jumlah kerugian yang terjadi (loss given default) yang selanjutnya disesuaikan lagi dengan pertimbangan manajemen terkait kondisi ekonomi dan kredit saat ini. Perusahaan menggunakan statistical model analysis method untuk penilaian penurunan nilai aset keuangan secara kolektif.

Ketika aset keuangan yang diberikan tidak tertagih, aset keuangan tersebut dihapus buku dengan menjurnal balik cadangan kerugian penurunan nilai. Aset keuangan tersebut dapat dihapus buku setelah semua prosedur yang diperlukan telah dilakukan dan jumlah kerugian telah ditentukan.

Penerimaan kemudian atas aset keuangan yang diberikan yang telah dihapusbukukan, dicatat sebagai pendapatan operasional lainnya.

Kerugian penurunan nilai atas aset keuangan yang tersedia untuk dijual diakui dengan mengeluarkan kerugian kumulatif yang telah diakui secara langsung dalam ekuitas ke dalam laporan laba rugi dan penghasilan komprehensif lain. Jumlah kerugian kumulatif yang dikeluarkan dari ekuitas dan diakui pada laporan laba rugi dan penghasilan komprehensif lain merupakan selisih antara biaya perolehan, setelah dikurangi dengan nilai pelunasan pokok dan amortisasi, dengan nilai wajar kini, dikurangi kerugian penurunan nilai aset keuangan yang sebelumnya telah diakui pada laporan laba rugi dan penghasilan komprehensif lain.

Perubahan cadangan kerugian penurunan nilai yang dapat diatribusikan pada nilai waktu (time value) tercermin sebagai komponen pendapatan bunga.

Jika pada periode berikutnya, nilai wajar aset keuangan yang tersedia untuk dijual yang mengalami penurunan nilai meningkat dan peningkatan tersebut dapat secara obyektif dihubungkan dengan peristiwa yang terjadi setelah pengakuan kerugian penurunan nilai pada laporan laba rugi dan penghasilan komprehensif lain, maka kerugian penurunan nilai tersebut harus dipulihkan dan pemulihan tersebut diakui pada laporan laba rugi dan penghasilan komprehensif lain.

Jika persyaratan pinjaman yang diberikan, dan piutang atau investasi yang dimiliki hingga jatuh tempo dinegosiasi ulang atau dimodifikasi karena debitur atau penerbit mengalami kesulitan keuangan, maka penurunan nilai diukur dengan suku bunga efektif awal yang digunakan sebelum persyaratan diubah.

loss is or continues to be recognized are not included in a collective assessment of impairment.

The Company determines credit that must be evaluated for the impairment collectively, if it meets one of the following criteria :(1) Credit which individually have significant value but there is no

objective evidences of the impairment, (2) credit which individually have insignificant value.

Based on the above criteria, the collective assessments are undertaken for the type of credit overdraft and credit acceptance.

The allowance of impairment individually counted by using the discounted cash flows method. While the allowance of loss impairment collectively counted by using the statistic method from the historical data such as probability of default in the past, the payback time and the amount of loss which occurred (loss given default) which subsequently adjusted again with the consideration of management related to the economic conditions and current credit. The company uses the statistical model analysis method to assess the impairment of financial assets collectively.

When the given financial assets aren’t collectible, the financial assets are able to be written off by turning the journal of allowance for impairment losses. The financial assets can be written off after all the necessary procedures have been carried out and the amount of the loss has been determined.

Subsequent recoveries of given financial assets that have been written off, are listed as other operational income.

Impairment losses on financial assets that are available for sale are recognized by issuing cumulative losses that had been recognized directly in equity into the statements of profit loss and other comprehensive income. The amount of the cumulative loss which is removed from the equity and recognized in the statements of profit loss and other comprehensive income is the difference between the acquisition cost, after lessing the net of any principal repayment and amortization, with the current fair value, less any impairment losses of financial assets which previously had been recognized in the statements of proffit loss and other comprehensive income.

The changes of the allowance for impairment losses that can be atributed at the time value reflected as the component of the interest income.

If for the next period, the fair value of the financial assets are available for sale that occur the impairment increase and the increasing can objectively connected to the occurred events after the recognition of impairment losses in the statements of profit loss and other comprehensive income, so the impairment losses must be recovered and the recovery recognized in the statements of profit loss and other comprehensive income.

If the terms of granted loans, and receivables or held to maturity investments are renegotiated or modified because of the debtor’s or issuer’s financial difficulty, so the impairment is measured using the original effective interest rate which is used before the modification of the terms.




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Evaluasi manajemen atas kolektibilitas masing-masing aset produktif dan transaksi rekening administratif dilakukan berdasarkan sejumlah faktor subjektif, termasuk keadaan ekonomi/prospek usaha saat ini maupun yang diantisipasi untuk masa yang akan datang, kondisi keuangan, kemampuan membayar dan faktor-faktor lain yang relevan, di mana khusus untuk Perusahaan, selama tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 dibentuk sesuai dengan ketentuan dalam Peraturan Bank Indonesia No. 7/2/PBI/2005 tanggal 20 Januari 2005 dan perubahannya yaitu Peraturan Bank Indonesia No. 8/2/PBI/2006 tanggal 30 Januari 2006, Peraturan Bank Indonesia No. 9/6/PBI/2007 tanggal 30 Maret 2007 dan Peraturan Bank Indonesia No. 11/2/PBI/2009 tanggal 29 Januari 2009.

Sesuai dengan ketentuan Bank Indonesia, penyisihan penghapusan aset produktif dibentuk dengan acuan sebagai berikut :1. Penyisihan umum sekurang-kurangnya 1% dari aset produktif.2. Penyisihan khusus untuk aset produktif dan transaksi rekening

administratif dengan kualitas:

KlasifikasiClassification

Persentase MinimumMinimum Percentage

Dalam Perhatian Khusus Special Mention 5 %

Kurang Lancar Substandard 15 %

Diragukan doubtful 50 %

Macet Loss 100 %

Penyisihan khusus untuk aset produktif dan transaksi rekening administratif dengan kualitas dalam perhatian khusus, kurang lancar, diragukan dan macet dihitung atas jumlah pokok pinjaman.

Penyesuaian atas estimasi kerugian atas aset produktif dan transaksi rekening administratif dicatat dalam periode di mana penyesuaian tersebut diketahui atau dapat ditaksir secara wajar. Penyesuaian ini termasuk penambahan estimasi kerugian atas aset produktif dan transaksi rekening administratif, maupun pemulihan aset produktif dan transaksi rekening administratif yang telah dihapuskan sebelumnya.

Estimasi kerugian atas transaksi rekening administratif yang mempunyai risiko kredit disajikan di sisi liabilitas pada laporan posisi keuangan.

Transaksi aset produktif dan rekening administratif dihapuskan dengan mengurangi estimasi kerugian atas transaksi rekening administratif, apabila menurut manajemen aset produktif dan transaksi rekening administratif tersebut tidak mungkin tertagih lagi.

Penyisihan kerugian untuk agunan diambil alih dikelompokkan dalam 4 (empat) kategori dengan besarnya minimum persentase sebagai berikut:






Macet Loss 100 %

Penyisihan kerugian untuk rekening antar kantor dan suspense account dikelompokkan dalam 2 (dua) kategori dengan besarnya

The evaluation of the management on the collectibility of each productive assets and the transactions of administrative account are based on the number of subjective factors, including economic conditions / business prospects currently and anticipated for future, financial condition, ability to pay and other factors that are relevant, in where specific to the Company, for the year ended on December 31st, 2015 and 2014 established in accordance with the provisions in Bank Indonesia’s Regulation No. 7/2 / PBI / 2005 dated January 20th, 2005 and the amendments, namely Bank Indonesia’s Regulation No. 8/2 / PBI / 2006 dated January 30th, 2006, Bank Indonesia’s Regulation No. 9/6 / PBI / 2007 dated March 30th, 2007 and Bank Indonesia’s Regulation No. 11/2 / PBI / 2009 dated January 29th, 2009.

Based on the provisions of Bank Indonesia, the written off allowance of productive assets were established by the reference as follows :1. The General Allowance at least 1% of the productive assets.2. The Specific Allowance for productive assets and administrative

account transactions with the quality:

Specific allowance for productive assets and administrative account transactions with the quality in the special attention, substandard, doubtful and loss are calculated on the the principle amount of the loans.

The adjustment for estimated losses on productive assets and administrative account transactions are recorded in the period where such adjustments are known or can be reasonably estimated. These adjustments include additional estimated losses on productive assets and administrative account transactions, as well as restoration of productive assets and administrative account transactions that have been eliminated before.

The estimated losses on the administrative account transactions that have the credit risk provided at the side of liabilities in the statements of financial position.

The transactions of productive assets and administrative account are eliminated by reducing the estimated losses on the administrative account transactions, if according to the management of productive assets and the transaction of administrative account might not be collected anymore.

The allowance of losses for repossessed collateral are grouped into four (4) categories with the minimum amount of the following percentages:

The allowance of losses for the accounts between offices and suspense account are grouped into 2 (two) categories with the minimum amount




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minimum persentase sebagai berikut:



Lancar Current 1 %

Macet Loss 100 %

Sesuai dengan Surat Bank Indonesia No. 13/658/DPNP/IDPnP (SE-BI) tanggal 23 Desember 2011, Perusahaan tidak membentuk penyisihan kerugian penurunan nilai atas aset non produktif dan transaksi rekening administratif (komitmen dan kontinjensi).

Kebijakan Perusahaan untuk batasan suatu kredit digolongkan pembentukan cadangan kerugian penurunan nilai secara individual adalah Rp 5 miliar ke atas dan terdapat bukti objektif bila penurunan nilai atau tunggakan melebihi 90 hari.

Perhitungan cadangan kerugian penurunan nilai berdasarkan selisih antara net present value dengan net carrying value.

L. ASET TETAP DAN PENYUSUTANAset tetap pada saat perolehan diakui sebesar harga perolehan.Setelah diakui sebagai aset, aset tetap dicatat sebesar harga perolehan dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai aset.

Penyusutan aset tetap dihitung dengan metode garis lurus untuk bangunan dan metode saldo penurunan berganda untuk kendaraan dan inventaris berdasarkan taksiran masa manfaat ekonomis aset tetap bersangkutan.

Persentase penyusutan aset tetap per tahun adalah sebagai berikut :

Bangunan Building

- Permanen Permanent : 5 %

- Tidak permanen Impermanent : 10 %

Kendaraan Vehicle

- Mobil Car : 25 %

- Sepeda motor Motorcycle : 50 %

Inventaris Inventory

- Masa manfaat 8 tahun Future Benefits for 8 years : 25 %


Tanah tidak disusutkan Land is not depreciated

Sebelum tanggal 1 Januari 2012, tanah dicatat sesuai dengan PSAK No. 47, ”Akuntansi Tanah”. Tanah dinyatakan sebesar harga perolehan dan tidak disusutkan. Semua biaya-biaya sehubungan dengan perpanjangan pemilikan hak atas tanah ditangguhkan dan disajikan sebagai Aset Lain-lain dalam laporan posisi keuangan dan diamortisasi dengan menggunakan metode garis lurus selama periode yang lebih pendek antara hak atas tanah atau umur ekonomis tanah.

Sejak tanggal 1 Januari 2012, telah diberlakukan PSAK No. 16 (Revisi 2011), ”Aset Tetap”, dan ISAK No. 25, ”Hak Atas Tanah”. Biaya pengurusan hak legal atas tanah ketika tanah diperoleh pertama kali diakui sebagai bagian biaya perolehan tanah dan tidak disusutkan, kecuali terdapat bukti yang mengindikasikan bahwa perpanjangan atau pembaruan hak atas tanah tersebut kemungkinan besar atau pasti tidak diperoleh. Sedangkan biaya perpanjangan atau pembaruan hak legal atas tanah diakui sebagai aset tak berwujud dan diamortisasi

of the following percentages:

Before January 1st, 2012, land is recorded based on the SFAS No. 47, “Accounting for Land”. The land was stated at the costs and wasn’t depreciated. All expenses concerning with the extension of the ownership of rights to the land are deferred and presented as other assets in the statements of financial position and amortized by using the linier method over shorter period between the rights for land or economic life for the land.

Since January 1st, 2012, has been applied SFAS No. 16 (Revised 2011), “Fixed assets), and IFAS No. 25, the Rights for the Land”. The expenses for arrangement of the legal rights for the land when the land was first acquired is recognized as part of the land costs and are not depriciated, except there is evidence which indicates that the extension or the renewal of the rights for the land is likely or definitely not be obtained. While the expenses for extension and renewal of the legal rights on the lands are recognized as the intangible assets and amotized using the linier method

Based on the Letter of Bank Indonesia No. 13/658/DPNP/IDPnP (SE-BI) dated December 23rd, 2011, the company didn’t establish the allowance of the impairment losses on non-productive assets and administrative account transactions (commitments and contingencies).

The company policies for the limit of a credit classified the establihment of the allowance for the impairment losses individually is Rp 5 billions above and there is an objective evidence if the impairment or the delinquent is more than 90 days.

The calculation of the allowance for impairment losses is based on the variance between net present value and net carrying value.

L. FIXED ASSETS AND DEPRECIATIONThe fixed assets at the time of acquisition are recognized at costs.After recognized as the assets, the fixed assets are listed at costs less the accumulated depreciation and accumulated impairment losses.

The fixed assets depreciation is calculated with the linier method for the building and multiple declining method for vehicles and inventories based on the estimated period of the economic use for the concerning fixed assets.

The percentage of depreciation of the fixed assets per year is as follows:




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menggunakan metode garis lurus selama periode yang lebih pendek antara hak atas tanah atau umur ekonomis tanah. Saldo beban tangguhan pada tanggal 1 Januari 2012 (yang disajikan sebagai Aset Lain-lain) yang berasal dari biaya pengurusan perpanjangan hak legal atas tanah, direklasifikasi ke dalam jumlah tercatat aset tak berwujud.

Biaya pemeliharaan dan perbaikan diakui sebagai beban pada saat terjadinya. Pengeluaran yang dapat dikapitalisasi ke nilai tercatat aset tetap hanya jika pengeluaran tersebut memenuhi kriteria untuk diakui sebagai bagian dari aset.

Pada setiap tanggal pelaporan, masa manfaat dan metode penyusutan dikaji ulang, dan jika diperlukan, akan disesuaikan dan diterapkan sesuai dengan ketentuan PSAK yang berlaku.

Jumlah tercatat aset tetap dihentikan pengakuannya :1. pada saat pelepasan.2. ketika tidak terdapat lagi manfaat ekonomi masa depan yang

diekspektasikan dari penggunaan atau pelepasannya.

Keuntungan atau kerugian yang timbul dari penghentian pengakuan aset tetap dimasukan dalam laba rugi dan penghasilan komprehensif lain ketika aset tetap tersebut dihentikan pengakuannya. Keuntungan tidak boleh diklasifikasikan sebagai pendapatan.

Akumulasi biaya konstruksi bangunan dikapitalisasi sebagai bangunan dalam pelaksanaan. Biaya tersebut direklasifikasi ke akun aset tetap pada saat konstruksi selesai.

Penyusutan mulai dibebankan pada saat aset tersebut siap digunakan.

M. ASET TIDAK BERWUJUDAset tidak berwujud merupakan program komputer yang diakui sebesar harga perolehan.

Sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 19, aset tak berwujud yang berupa perangkat lunak pada awalnya diukur sebesar biaya perolehan yang mencakup semua biaya yang dapat diatribusikan secara langsung dalam mempersiapkan aset tersebut sehingga siap untuk digunakan. Setelah pengakuan awal, perangkat lunak diukur sebesar biaya perolehan dikurangi akumulasi amortisasi dan akumulasi rugi penurunan nilai aset. Pengeluaran selanjutnya yang jumlahnya signifikan akan dikapitalisasi hanya jika pengeluaran tersebut menambah manfaat ekonomis aset yang bersangkutan di masa mendatang. Pengeluaran lainnya dibebankan pada saat terjadinya.

Amortisasi dihitung dengan metode saldo penurunan berganda berdasarkan taksiran masa manfaat selama 4 tahun.

N. AGUNAN DIAMBIL ALIHAgunan diambil alih diakui sebesar nilai realisasi bersih. Selisih lebih saldo kredit di atas nilai realisasi bersih dari agunan diambil alih yang telah diterima pada saat kredit diambil alih, dibebankan ke dalam akun cadangan kerugian penurunan nilai kredit.

Sedangkan jika terdapat selisih lebih nilai realisasi bersih di atas saldo kredit, agunan diambil alih diakui sebesar saldo kredit dan selisihnya dicatat dalam catatan administratif Perusahaan.

Selisih antara nilai agunan diambil alih dan hasil penjualannya diakui sebagai keuntungan atau kerugian pada saat penjualan agunan.

over shorter period between the rights for the land or the economic life for the land. The balance of the deferred charges on January 1st, 2012 (presented as other assets) derived from the arrangement costs of legal rights extension for the land, reclassified into the listed amount of intangible assets .

The costs for the maintenance and repairment are recognized as the expenses when occurred . expenditure that can be capitalized into the listed value of fixed assets only if the expenditure meets the criteria to be recognized as the part of the assets.

In every reporting dates, the useful period and the depriciation method are reviewed, and if needed, will be adjusted and applied based on the provisions of applicable SFAS.

The listed amount of fixed assets are de-recognized :1. At the time of release.2. When there is no further future economic benefits that are expected

from the use or the disposal.

The profit or loss that occurred from the de-recognition of the fixed assets included in the profit loss and other comprehensive income when the fixed assets de-recognized. The profit may not be classified as the revenue.

The accumulated costs of construction are capitalized as the constuction in the implementation. The costs are reclassified to the fixed assets account when the construction is completed.

The depriciation started to be charged when the assets were ready to be used.

M. INTANGIBLE ASSETSThe intangible assets are the program of the computer which is recognized at the costs.

Based on the Statements of Financial Accounting Standard (SFAS) 19, the intangible assets that are the softwares are initially measured at the costs which include all expenses that can be directly atributed in preparing the assets so ready to be used. After the initial recognition, the softwares are measured at the costs minus the accumulated amortization and accumulated impairment losses. The next expenditure which has significant amount will be capitalized only if the expenditure adds the economic benefits of the concerning assets in the future. Other expenditures are charged at the time of occurence .

The amortization is calculated in the mutiple declining balance method based on the estimation of the useful life during 4 years.

N. COLLATERAL TAKE OVERCollateral take over is recognized at net realization value. Any excess credit balances over the net realizable value of collateral taken over which has been received when the credit was taken over, charged into the reserved account for impairment losses on credit.

While if there are excess differences of net realization value over the credit balances, the collateral taken over is recognized at the credit balances and the differances are listed in the administrative note of the Company.

The difference between the collateral value which taken over and the proceeds from the sales are recognized as the profit or loss at the time of




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O. PENGAKUAN PENDAPATAN DAN BEBANInstrumen keuangan yang diukur pada biaya perolehan diamortisasi dan aset keuangan yang diklasifikasi sebagai tersedia untuk dijual, pendapatan maupun beban bunganya diakui dengan menggunakan metode suku bunga efektif, yaitu suku bunga yang akan mendiskonto secara tepat estimasi pembayaran atau penerimaan kas di masa datang sepanjang perkiraan umur instrumen keuangan tersebut atau jika lebih tepat untuk masa yang lebih singkat, sebagai nilai tercatat bersih dari aset atau liabilitas keuangan tersebut. Perhitungan dilakukan dengan mempertimbangkan seluruh syarat dan ketentuan kontraktual instrumen keuangan termasuk fee/biaya tambahan yang terkait secara langsung dengan instrumen tersebut yang merupakan bagian tidak terpisahkan dari suku bunga efektif.

P. LIABILITAS IMBALAN KERJA KARYAWANPerusahaan membentuk cadangan imbalan pasca-kerja yang dibentuk tanpa pendanaan khusus. Metode penilaian yang digunakan untuk menentukan nilai kini cadangan imbalan pasti, beban jasa kini dan beban jasa lalu adalah metode Projected Unit Credit.

Beban jasa kini, beban bunga dan beban jasa lalu yang menjadi hak karyawan diakui pada laporan laba rugi dan penghasilan komprehensif lain tahun berjalan. Beban jasa lalu yang belum menjadi hak karyawan yang masih aktif bekerja diamortisasi selama jangka waktu rata-rata sisa masa kerja karyawan.

Q. PENGAKUAN PENDAPATAN PROVISI DAN ADMINISTRASIPendapatan provisi dengan nilai kurang dari Rp 10.000.000 dicatat sebagai pendapatan provisi dan administrasi, sementara yang nilainya lebih dari Rp 10.000.000 diamortisasi selama jangka waktu kredit.

R. TRANSAKSI DAN PENJABARAN MATA UANG ASINGLaporan keuangan disajikan dalam Rupiah yang merupakan mata uang fungsional dan pelaporan Perusahaan. Transaksi dalam mata uang asing dibukukan dalam mata uang Rupiah dengan menggunakan kurs tengah penutupan yang diterbitkan oleh Bank Indonesia setiap hari pukul 16.00 WIB. Aset dan liabilitas moneter dalam mata uang asing pada tanggal 31 Desember 2015 dan 2014 masing-masing dibukukan dengan kurs sebagai berikut :

2015Rp

2014Rp

1 Dollar Amerika Serikat (US$) 13.785,00 12.385,00 1 American Dollar (US$)

1 Dollar Singapura (SGD) 9.758,95 9.376,19 1 Singapore Dollar (SGD)

1 Dollar Hong Kong (HK$) 1.778,70 1.596,98 1 HongKong Dollar (HK$)

1 Dollar Australia (AUD) 10.083,73 10.148,27 1 Australian Dollar (AUD)

1 Euro (EUR) 15.056,67 15.053,35 1 Euro (EUR)

1 Ringgit Malaysia (MYR) 3.210,67 3.542,12 1 Malaysian Ringgit (MYR)

Keuntungan atau kerugian karena penyesuaian kurs pada tanggal laporan posisi keuangan dibukukan pada laporan laba rugi dan penghasilan komprehensif lain tahun berjalan.

S. PAJAK PENGHASILAN BADANSemua perbedaan temporer antara jumlah tercatat aset dan liabilitas dengan dasar pengenaan pajaknya diakui sebagai pajak tangguhan.

collateral sale.

O. RECOGNITION OF INCOME AND EXPENSESThe financial instrument which is measured on the amortized costs and the financial assets that are classified as available for sale, the income and the interest expenses are recognized by using the effective interest rate method, namely interest rate which will discount appropriately on the estimation of payment or cash receipts in the future during the estimation of the financial instrument life or if more appropriate for shorter period, as the net listed value of the assets or liabilities of the financial. The calculation is undertaken by the consideration of all terms and conditions of the contractual financial instrument including the additional fee related directly to the instrument which is the part of the unseperated from the effective interest rates.

P. THE LIABILITIES OF EMPLOYEES’ BENEFITSThe company established the allowance of post-employment benefits that are determined without the specific financing. The assessment method which is used for the determination of the current values of the allowance for the certain benefits, current service expenses and previous service expenses are the method of Projected Unit Credit.

Current service expenses, interest costs and previous service expenses that are the rights for the empoyees are recognized at the statements of profit loss and other comprehensive income in the current year. Previous service expenses that haven’t become the rights for the employees which are still actively work amortized during the average remaining working lives of the employees.

Q. RECOGNITION OF THE INCOME OF PROVISION AND ADMINISTRATIVE

The provision income with the value is less than Rp 10.000.000 is listed as the income of the provision and administrative, while the value which is more Rp 10.000.000 is amortized during the credit period.

R. TRANSACTIONS AND SPECIFICATION OF THE FOREIGN CURRENCY

The financial statements are presented in Rupiah that are the functional currency and the reports of the Company. The transactions in the foreign currency is booked in the Rupiah currency by using the closing middle rate which is published by Bank Indonesia every day at 16.00 p.m. The monetary assets and liabilities are the foreign currencies as dated on December 31st, 2015 and 2014 each booked with the rates as follows :

The profit and loss because of the adjustment of the rates on the date of financial position statements are booked in the statements of profit loss and other comprehensive income of current year.

S. INCOME TAX AGENCYAll temporary differences between the amount of listed assets and liabilities with the tax bases are recognized as deferred tax. Deffered tax is




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Pajak tangguhan diukur dengan tarif pajak yang berlaku saat ini.

Koreksi terhadap kewajiban perpajakan diakui saat surat ketetapan pajak diterima atau jika mengajukan keberatan, pada saat keputusan atas keberatan tersebut telah ditetapkan.

I. INFORMASI SEGMENPerusahaan menerapkan PSAK No. 5 (Revisi 2009), “Segmen Operasi”, yang mengatur pengungkapan yang akan memungkinkan pengguna laporan keuangan untuk mengevaluasi sifat dan dampak keuangan dari aktivitas bisnis yang mana entitas terlibat dan lingkungan ekonomi di mana entitas beroperasi.

Pendapatan, beban, hasil, aset dan liabilitas segmen termasuk item-item yang dapat diatribusikan secara langsung kepada suatu segmen serta hal-hal yang dapat dialokasikan dengan dasar yang memadai untuk segmen tersebut.

Segmen geografis adalah komponen Perusahaan yang secara jelas operasionalnya dapat dibedakan mengenai aset, kinerja, dan aktivitas suatu wilayah dengan wilayah lain dalam Perusahaan.

U. LABA BERSIH PER SAHAMLaba bersih per saham dihitung dengan membagi laba bersih tahun berjalan dengan jumlah saham biasa yang beredar pada tahun yang bersangkutan.

Pada tanggal 31 Desember 2015 dan 2014 tidak ada efek yang berpotensi menjadi saham biasa. Oleh karena itu, laba bersih per saham dilusian sama dengan laba per saham dasar.

V. PENGGUNAAN ESTIMASIBeberapa estimasi dan asumsi dibuat dalam rangka penyusunan laporan keuangan di mana dibutuhkan pertimbangan manajemen dalam menentukan metodologi yang tepat untuk penilaian aset dan liabilitas.

Manajemen membuat estimasi dan asumsi yang berimplikasi pada pelaporan nilai aset dan liabilitas atas tahun keuangan satu tahun ke depan. Semua estimasi dan asumsi yang diharuskan oleh PSAK adalah estimasi terbaik yang didasarkan standar yang berlaku. Estimasi dan pertimbangan dievaluasi secara terus menerus dan berdasarkan pengalaman masa lalu dan faktor-faktor lain termasuk harapan atas kejadian yang akan datang.

Walaupun estimasi dan asumsi ini dibuat berdasarkan pengetahuan terbaik manajemen atas kejadian dan tindakan saat ini, hasil yang timbul mungkin berbeda dengan estimasi dan asumsi semula.

1. Cadangan Kerugian Penurunan Nilai Aset KeuanganAset keuangan yang dicatat berdasarkan biaya perolehan diamortisasi dievaluasi penurunan nilainya sesuai dengan Catatan 2g.

Kondisi spesifik counterparty penurunan nilai dalam pembentukan cadangan kerugian atas aset keuangan dievaluasi secara individu berdasarkan estimasi terbaik manajemen atas nilai kini arus kas yang diharapkan akan diterima. Dalam mengestimasi arus kas tersebut, manajemen membuat pertimbangan tentang situasi keuangan counterparty dan nilai realisasi bersih dari setiap agunan. Setiap aset yang mengalami penurunan nilai dinilai sesuai dengan manfaat yang ada, dan strategi penyelesaian

measured with the tax rates that apply at this time .

The corrections to tax obligations are recognized when the tax determination letter is received or, if received or if appeal the objections, when the decision of the objection is determined.

I. SEGMENT INFORMATIONThe Company applied SFAS No. 5 (Revised 2009), “Operating Segments”, which regulates disclosures that will enable users of financial statements to evaluate the nature and financial effects of the business activities in which the entity involved and the economic environment in where the entity operates.

Revenues, expenses, results, assets and liabilities of the segment include the items that can be directly attributed to a segment as well as those that can be allocated on an adequated basis to that segment.

A geographical segment is a component of the Company which the operational is clearly can be differentiated on asset, performance, and the activity of a region with other regions in the Company.

U. EARNINGS PER SHARENet earnings per share is calculated by dividing Net Profit/earnings for current year by the number of ordinary shares that spreading on the related year.

On December 31st, 2015 and 2014 there was no effects that potentially become ordinary shares. Therefore, net earnings per diluted share is equal to basic earnings per share.

V. USE OF ESTIMATIONSome estimations and assumptions are made to arrange the financial statements where needed the consideration of management in determining the appropriate methodology to assess the assets and liabilities.

The management made the estimations and assumptions that have implications for the reporting of asset and liability value over the one year ahead of financial year. All estimations and assumptions that are required by SFAS are the best estimations based on the applicable standard. The estimations and considerations are evaluated continuously and based on the past experience and other factors including the hope on the future events.

Although the estimations and assumptions are made based on the best knowledge of the management on the current events and actions, the occurred results might be different from the original estimations and assumptions.

1. The allowance of Impairment Losses of Financial AssetsThe financial assets that are listed based on the amortized costs evaluated the impairments according to the Note 2g.

Counterparty specific conditions of impairments in establishing the allowance for impairment losses on financial assets are evaluated individually based on management’s best estimation of the present value of cash flows expected to be received. In estimating the cash flows, management makes considerations about counterparty’s financial situation and the net realizable value of every collateral. Each assets which is impaired assessed in accordance with the existing benefits, and resolution strategies as well as the cash flow




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serta estimasi arus kas yang diperkirakan dapat diterima disetujui secara independen oleh Manajemen Risiko.

Perhitungan cadangan penurunan nilai kolektif meliputi kerugian kredit yang melekat dalam portofolio aset keuangan dengan karakteristik ekonomi yang sama ketika terdapat bukti objektif penurunan nilai terganggu, tetapi penurunan nilai secara individu belum dapat diidentifikasi. Dalam menilai kebutuhan untuk cadangan kolektif, manajemen masih menggunakan perhitungan penyisihan kerugian atas aset produktif berdasarkan kriteria Bank Indonesia sesuai dengan PBI No. 7/2/PBI/2005 tanggal 20 Januari 2005 yang diubah dengan PBI No. 8/2/PBI/2006 tanggal 30 Januari 2006 dan PBI No. 9/6/PBI/2007 tanggal 30 Maret 2007 serta PBI No. 11/2/PBI/2009 tanggal 29 Januari 2009 tentang “Penilaian Kualitas Aktiva Bank Umum”.

2. Menentukan Nilai Wajar Instrumen KeuanganDalam menentukan nilai wajar aset keuangan dan liabilitas yang tidak mempunyai harga pasar, Perusahaan menggunakan teknik penilaian seperti yang dijelaskan dalam Catatan 2g untuk instrumen keuangan yang jarang diperdagangkan dan memiliki informasi harga yang terbatas, nilai wajar yang kurang obyektif dan membutuhkan berbagai tingkat penilaian tergantung pada likuiditas, konsentrasi, faktor ketidakpastian pasar, asumsi harga dan risiko lainnya.

3. KAS

Merupakan kas yang terdiri atas :

2015Rp

2014Rp

Kas Rupiah Rupiah Cash

Medan 108.966.737.358 127.386.502.442 Medan

Di luar Medan 59.601.678.035 60.416.237.881 Outside Medan

168.568.415.393 187.802.740.323

Kas mata uang asing Cash foreign currency

Medan 135.217.839 330.267.579 Medan

Di luar Medan 514.098.153 1.160.011.398 Outside Medan

649.315.992 1.490.278.977

Jumlah 169.217.731.385 189.293.019.300 Total

Saldo kas termasuk kas ATM sejumlah Rp 17.229.250.000 (2015) dan Rp 16.311.600.000 (2014).

4. GIRO PADA BANK INDONESIA

Terdiri atas :

2015Rp

2014Rp

Rupiah 518.272.749.595 513.373.599.141 Rupiah

US$ 9.235.950.000 9.536.450.000 US$

Jumlah 527.508.699.595 522.910.049.141 Total

estimation which is expected to be received independently approved by the Risk Management.

The calculation of collective impairment allowance including credit losses that inherent in the portfolio of financial assets with similar economic characteristics when there is objective evidence of impairment disturbed, but a decrease in the value individually cannot be identified. In assessing the need for collective reserves, management still uses the calculation of the allowance for losses on productive assets based on Bank Indonesia’s criteria in accordance with PBI No. 7/2 / PBI / 2005 on January 20th, 2005 as amended by PBI No. 8/2 / PBI / 2006 on January 30th, 2006 and PBI No. 9/6 / PBI / 2007 on March 30th, 2007 as well as PBI No. 11/2 / PBI / 2009 on January 29th, 2009 on “Asset Quality Rating for Commercial Banks”.

2. Determine the Fair Value of Financial InstrumentIn determining the fair value of financial assets and liabilities that have no market values, the Company uses the assesing technic as explained in Note 2g for financial instrument which is rare to be traded and has the informations of limited prices, fair value which is less objective and need various assessment level related to the liquidities, consentrations, the uncertain factor of the market, the assumption of prices and other risks.

3. CASH

Is the cash which consists of :

Cash balance includes the ATM cash at the amount of Rp 17.229.250.000 (2015) and Rp 16.311.600.000 (2014).

4. GIRO ACCOUNT OF BANK INDONESIA

Consists of :




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Giro Wajib Minimum Entitas Anak (GWM) adalah sebagai berikut :

TanggalGWM Primer

RupiahGWM Sekunder

RupiahGWMUS$

Date

31 Desember 2015 7,57% 18,55% 9,21% December 31st, 2015

31 Desember 2014 8,23% 17,36% 10,22% December 31st, 2014

Perusahaan belum diwajibkan membentuk Giro Wajib Minimum berdasarkan Loan to Funding Ratio (GWM LFR) karena Kewajiban Penyediaan Modal Minimum Perusahaan masih di atas 14% (sesuai PBI No.17/11/PBI/2015, pasal 11).

Perusahaan menerapkan pemenuhan Giro Wajib Minimum (GWM) berdasarkan ketentuan PBI No. 17/21/PBI/2015 dan No.17/11/PBI/2015 (2015) serta PBI No. 15/15/PBI/2013 (2014) untuk GWM primer, GWM sekunder ,GWM mata uang asing dan GWM LFR.

Sisa umur jatuh tempo atas giro pada Bank Indonesia dikategorikan sebagai kurang dari satu bulan (Catatan 34).

5. GIRO PADA BANK LAIN

Merupakan giro pada pihak ketiga yang terdiri atas :

2015Rp

2014Rp

Bank Negara Indonesia (US$) 10.417.628.321 - Bank Negara Indonesia (US$)

Overseas China Bank Corporation, Singapura (SGD) 9.622.805.914 1.887.059.313 Overseas China Bank Corporation, Singapura (SGD)

Bank Mandiri (US$) 6.729.435.857 318.140.431 Bank Mandiri (US$)

Bank ANZ (AUD) 5.584.018.256 3.213.834.721 Bank ANZ (AUD)

Bank Central Asia (US$) 4.756.451.390 2.925.652.693 Bank Central Asia (US$)

Bank Negara Indonesia (Rp) 3.565.948.992 1.317.164.779 Bank Negara Indonesia (Rp)

Bank Negara Indonesia (EUR) 3.273.807.442 3.135.782.005 Bank Negara Indonesia (EUR)

Maybank (d.h Bank Internasional Indonesia) (Rp) 741.597.605 134.147.128 Maybank (d.h Bank Internasional Indonesia) (Rp)

Bank Jatim (Rp) 110.875.071 108.792.857 Bank Jatim (Rp)

Bank Mandiri (Rp) 11.179.856 17.984.670 Bank Mandiri (Rp)

BPD Padang (Rp) 7.131.025 7.060.221 BPD Padang (Rp)

Jumlah 44.820.879.729 13.065.618.818 Total

Direksi yakin bahwa cadangan kerugian penurunan nilai untuk tahun 2015 dan 2014 tidak diperlukan.

Rata-rata tingkat suku bunga kontraktual untuk giro pada bank lain sebesar 1,90% (2015) dan 1,60% (2014) untuk giro pada bank lain dalam Rupiah dan sebesar 0,04% (2015) dan 0,02% (2014) untuk giro pada bank lain dalam mata uang asing.

Giro pada bank lain pada tanggal 31 Desember 2015 dan 2014 ditempatkan pada pihak ketiga yang merupakan Kelompok Lancar.

Tidak ada giro pada bank lain yang digunakan sebagai agunan.

6. PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN

Merupakan penempatan pada pihak ketiga yang terdiri atas :

Minimum Reserve Requirement in subsidiary entity is as follows :

The company hasn’t been required to form the Minimum Reserve Requirement based on the Loan to Funding Ratio because the obligation of Minimum Capital Provision of the Company is still above 14% (based on the PBI No. 17/11/PBI/2015, article 11).

The company applies the fullfillment of Minimum Reserve Requirement based on the Provisions of PBI No. 17/21/PBI/2015 and No.17/11/PBI/2015 (2015) as well as PBI No. 15/15/PBI/2013 (2014) for primary Reserve Requirement, secondary Reserve Requirement , Reserve Requirement of foreign currency and Reserve Requirement of LFR.

The remaining year of maturity on the giro account of Bank Indonesia is categoried as less than a month (Note 34).

5. GIRO ACCOUNT IN OTHER BANKS

Is the giro for third parties that consists of :

Board of Directors believe that the allowance of impairment losses for 2015 and 2014 are not needed.

The average of contractual interest rate level for giro in other banks is 1,90% (2015) and 1,60% (2014) for giro in other banks in Rupiah and is 0,04% (2015) and 0,02% (2014) for giro in other banks in foreign currency.

Giro in other banks on December 31st, 2015 and 2014 placed in third parties that are the Current Group.

There is no giro in other banks that are needed as collateral.

6. THE PLACEMENT IN BANK INDONESIA AND OTHER BANKS

Is the placement in third parties that consist of :




241

2015Rp

2014Rp

Call money : Call money :

Bank Panin 20.000.000.000 - Bank Panin

Bank OCBC NISP 20.000.000.000 - Bank OCBC NISP

Bank CIMB Niaga 15.000.000.000 - Bank CIMB Niaga

55.000.000.000 -

Fasilitas simpanan Bank Indonesia : Deposit facility Bank Indonesia :

Nilai nominal 45.000.000.000 183.000.000.000 Nominal value

Bunga ditangguhkan (20.612.404) (29.219.833) Deferred interest

44.979.387.596 182.970.780.167

Deposito berjangka : Time deposits:

Maybank (d.h Bank Internasional Indonesia) 6.325.583.934 5.921.256.593 Maybank (d.h Bank Internasional Indonesia)

Jumlah 106.304.971.530 188.892.036.760 Total

Pada tahun 2015, call money merupakan penempatan ke Bank Panin yang jatuh tempo pada 4 Januari 2016 dengan tingkat bunga 7% per tahun, Bank OCBC NISP yang jatuh tempo pada 4 Januari 2016 dengan tingkat bunga 7,5% per tahun dan Bank CIMB Niaga yang jatuh tempo pada 7 Januari 2016 dengan tingkat bunga 7,75% per tahun.

Fasilitas simpanan merupakan penempatan ke Bank Indonesia yang jatuh tempo pada 1 Januari 2016 (2015) dan 2 Januari 2015 (2014) dengan tingkat bunga 5,5% (2015) dan 5,75% (2014) per tahun.

Penempatan deposito berjangka untuk masa 3 bulan ke Maybank (d.h Bank Internasional Indonesia) jatuh tempo pada 19 Januari 2016 (2015) dan 19 Maret 2015 (2014) dengan tingkat bunga 6,5% (2015) dan 7,15% (2014) per tahun.


Penempatan pada Bank Indonesia dan bank lain pada tanggal 31 Desember 2015 dan 2014 ditempatkan pada pihak ketiga yang merupakan Kelompok Lancar.

Tidak ada penempatan pada Bank Indonesia dan bank lain yang digunakan sebagai agunan.

7. SURAT BERHARGA

Terdiri atas :

2015Rp

2014Rp

Tersedia untuk dijual : Available for sale:

Obligasi Pemerintah 1.242.200.307.653 1.057.603.938.947 Government bonds

Sertifikat Deposito Bank Indonesia (SDBI) 14.811.331.900 1.978.108.800 Bank Indonesia Certificates (SBI)

Obligasi Non Pemerintah 14.317.680.900 14.249.837.550 Non-Government Bonds

Sertifikat Bank Indonesia (SBI) 7.734.933.200 9.586.750.000 Bank Indonesia Time Deposit Certificates (SDBI)

1.279.064.253.653 1.083.418.635.297

Dimiliki hingga jatuh tempo : Held to maturity:

In 2015, call money is the placement at Bank Panin which due on January 4th, 2016 with the interest rate level at 7% per year, Bank OCBC NISP which due on January 4th, 2016 with the interest rate 7,5% per year and Bank CIMB Niaga which due on January 7th, 2016 with the interest rate is at 7,75% per year.

The deposit facilities are the placement to Bank Indonesia which due on January 1st, 2016 (2015) and January 2nd, 2015 (2014) with the interest rate at 5,5% (2015) and 5,75% (2014) per year.

The placement of term deposit for 3 months to Maybank (formerly Bank International Indonesia) due on January 19th, 2016 (2015) and March 19th, 2015 (2014) with the interest rate at 6,5% (2015) and 7,15% (2014) per year.

Board of Directors believe that the allowance of impairment losses for 2015 and 2014 are not needed.

The placement in Bank Indonesia and other banks on December 31st, 2015 and 2014 is placed in third parties that are the Current Group.

There is no palcements in Bank Indonesia and other banks that are needed as collateral.

7. SECURITIES

Consist of :




242

Obligasi Pemerintah 1.443.784.156 2.445.827.257 Government bonds

Jumlah 1.280.508.037.809 1.085.864.462.554 Total


Surat berharga pada tanggal 31 Desember 2015 dan 2014 merupakan Kelompok Lancar.

Jangka waktu surat berharga diklasifikasikan berdasarkan periode waktu surat berharga dan waktu yang tersisa sampai dengan saat jatuh temponya.

Berdasarkan Periode Waktu :

2015Rp

2014Rp


Lebih dari 3 s/d 12 bulan 22.546.265.100 11.564.858.800 More than 3 to 12 months


Lebih dari 60 bulan 1.149.309.392.553 1.001.283.324.097 More than 60 months

1.279.064.253.653 1.083.418.635.297


Lebih dari 60 bulan 1.443.784.156 2.445.827.257 More than 60 months

Jumlah 1.280.508.037.809 1.085.864.462.554 Total

Berdasarkan Sisa Umur Jatuh Tempo :

2015Rp

2014Rp




Lebih dari 60 bulan 1.039.557.551.436 927.254.589.856 More than 60 months

1.279.064.253.653 1.083.418.635.297


Lebih dari 3 s/d 12 bulan - 998.351.298 More than 3 to 12 months


1.443.784.156 2.445.827.257

Jumlah 1.280.508.037.809 1.085.864.462.554 Total

Rincian surat berharga tersedia untuk dijual yang dimiliki Perusahaan adalah sebagai berikut :

NoSeri Surat Berharga

Series Of SecuritiesSuku BungaInterest Rate

Peringkat EfekRank Effects

Jatuh TempoMaturity

Jumlah TercatatCarrying Amount

Rp

1. FR0070 8,38% - 15/03/2024 287.625.000.000

2. FR0057 9,50% - 15/05/2041 193.468.949.400

3. FR0056 8,38% - 15/09/2026 137.327.035.941

4. FR0069 7,88% - 15/04/2019 116.954.831.800

5. FR0031 11,00% - 15/11/2020 85.687.924.417

6. FR0054 9,50% - 15/07/2031 62.030.498.514

Board of Directors believe that the allowance of impairment losses for 2015 and 2014 are needed.

Securities on December 31st, 2015 and 2014 are the Current Group.

The time period of securities are clasified based on the time period of securities and the remaining time until the maturity time.

Based on the Time Period :

Based on the Maturity life :

The detail of securities is available for sale which is held by the Company are as follows :




243

7. FR0071 9,00% - 15/03/2029 55.258.170.000

8. FR0073 8,75% - 15/05/2031 39.397.391.200

9. FR0062 6,38% - 15/04/2042 39.009.050.393

10. FR0068 8,38% - 15/03/2034 37.600.000.000

11. FR0047 10,00% - 15/02/2028 32.248.011.600

12. FR0040 11,00% - 15/09/2025 31.476.296.740

13. FR0058 8,25% - 15/06/2032 27.888.155.400

14. FR0064 6,13% - 15/05/2028 27.625.251.850

15. FR0065 6,63% - 15/05/2033 19.645.038.000

16. FR0059 7,00% - 15/05/2027 14.613.679.110

17.Lembaga Pembiayaan Ekspor Indonesia BEXI 01

8,50% idAA+ 20/12/2018 14.317.680.900

18. FR0050 10,50% - 15/07/2038 11.254.678.700

19. FR0052 10,50% - 15/08/2030 11.171.537.600

20. FR0028 10,00% - 15/07/2017 7.028.133.888

21. IDSD03021691C 6,85% - 03/02/2016 4.967.860.500

22. FR0053 8,25% - 15/07/2021 4.890.673.100

23. IDBI200516273C 6,75% - 20/05/2016 4.871.217.000

24. IDSD17021691C 6,85% - 17/02/2016 1.981.898.600

25. IDSD24021691C 6,85% - 24/02/2016 1.979.286.200

26. IDSD16031691C 6,85% - 16/03/2016 1.971.490.000

27. IDSD23031691C 6,85% - 23/03/2016 1.968.905.000

28. IDSD030616182C 6,95% - 03/06/2016 1.941.891.600

29. IDBI190816273C 7,10% - 19/08/2016 1.912.492.800

30. IDBI160916273C 7,10% - 16/09/2016 951.223.400

Jumlah 1.279.064.253.653

Rincian surat berharga dimiliki hingga jatuh tempo yang dimiliki adalah sebagai berikut :




Jatuh TempoMaturity


Rp

1. FR0028 10,00% - 15/07/2017 1.443.784.156

8. KREDIT YANG DIBERIKAN

Kredit yang diberikan merupakan pinjaman yang diberikan dan piutang yang terdiri atas :

2015Rp

2014Rp

Pihak Berelasi 40.817.019.964 46.116.465.643 Related party

Pihak Ketiga Third Party

Akseptasi 5.410.938.300.542 5.057.089.760.932 Acceptances

Rekening koran 1.653.968.414.876 1.381.132.425.033 Current Account

Kredit investasi US$ 2.758.675.091 31.139.141.806 Credit investment of U.S. $

Kredit pegawai 1.944.742.172 7.742.159.526 Employee credit

7.069.610.132.681 6.477.103.487.297

Jumlah 7.110.427.152.645 6.523.219.952.940 Total

The detail of securities which is held to maturity is as follows :

8. GRANTED LOANS

The granted loans are the loans and receivables that consist of :




244

Dikurangi : Less :

Cadangan kerugian penurunan nilai 112.641.782.680 68.768.570.296 Prepaid interest Allowance for impairment losses

Jumlah Bersih 6.997.785.369.965 6.454.451.382.644 Net

Kredit yang diberikan dikenakan bunga rata-rata 12,63% (2015) dan 12,48% (2014) per tahun. Kredit tersebut dijamin dengan Hak Tanggungan atau Fiduciary untuk menjual atau dengan jaminan lain yang dapat diterima oleh Perusahaan. Untuk kredit pegawai dikenakan bunga 5% flat per tahun.

Jangka waktu kredit diklasifikasikan berdasarkan periode kredit sebagaimana yang tercantum dalam perjanjian kredit dan waktu yang tersisa sampai dengan saat jatuh temponya.

Perjanjian Kredit

2015Rp

2014Rp

Kurang dari atau sama dengan 1 tahun 1.787.148.654.893 1.654.766.043.949 Less than or equal to 1 year

Lebih dari 1 s/d 2 tahun 229.892.532.665 289.888.190.690 More than 1 s / d 2 years

Lebih dari 2 s/d 5 tahun 1.991.948.687.129 2.098.259.825.421 More than 2 s / d 5 years

Lebih dari 5 tahun 3.101.437.277.958 2.480.305.892.880 More than 5 years

Jumlah 7.110.427.152.645 6.523.219.952.940 Total

Dikurangi : Less:


Bersih 6.997.785.369.965 6.454.451.382.644 net

Berdasarkan Sisa Umur Jatuh Tempo

2015Rp

2014Rp





Jumlah 7.110.427.152.645 6.523.219.952.940 Total

Dikurangi : Less:


Bersih 6.997.785.369.965 6.454.451.382.644 net

Berdasarkan Sektor Ekonomi

2015Rp

2014Rp

Industri pengolahan 1.398.614.821.550 986.251.878.069 Processing Industry

Rumah tangga 1.172.341.310.982 1.121.813.164.287 Household

Perdagangan besar dan eceran 1.112.628.215.691 1.135.087.085.061 Wholesale And Retail Trade

Pertanian, perburuan dan kehutanan 776.540.568.550 689.811.376.272 Agriculture, Hunting And Forestry

Real estate, usaha persewaan dan jasa perusahaan 585.915.008.698 400.900.260.989 Real Estate, Rent Services, And Construction Service

Perantara keuangan 578.265.582.758 501.855.713.353 Financial Intermediaries

The granted loans are charged by the average interest at 12,63% (2015) and 12,48% (2014) per year. The loan is guaranteed by the the rights of arrears or Fiduciary for sale or with other collaterals that can be received by the Company. For employees’ credit are charged by the interest at 5% flat per year.

The time period of the credit is clasified based on the credit period as it is listed in the credit agreements and the remaining time until the time of maturity.

Loans Agreement

Based on the Maturity life

Based on the Economic Sector




245

Transportasi, pergudangan dan komunikasi 556.976.317.325 653.852.876.238 Transportation, Warehousing And Communication

Konstruksi 427.191.225.724 420.068.148.290 Construction

Penyediaan akomodasi dan penyediaan makan minum 195.224.248.013 190.278.620.527

Provision Of Accommodation And The Provision Of Eating And Drinking

Pertambangan dan penggalian 133.687.807.058 172.599.662.687 Mining And Quarrying

Jasa kemasyarakatan, sosial budaya, hiburan dan perorangan lainnya 96.604.186.315 185.943.871.089

Social Services, Socio-Cultural, Entertainment And Other Individuals

Jasa kesehatan dan kegiatan sosial 54.995.490.827 40.143.730.659 Health Services And Social Activities

Jasa pendidikan 11.754.276.730 13.097.779.453 Education Services

Perikanan 5.226.506.166 5.915.655.372 Fishery

Listrik, gas dan air 4.066.020.291 3.669.873.317 Electricity, Gas And Water

Administrasi pemerintahan, pertahanan dan jaminan sosial wajib 145.000.860 164.978.229

Government Administration, Defense And Compulsory Social Security

Bukan lapangan usaha lainnya 250.565.107 1.765.279.048 Not the other economic activities

Jumlah 7.110.427.152.645 6.523.219.952.940 Total

Rasio cadangan kerugian penurunan nilai aset keuangan terhadap total aset produktif pada tanggal 31 Desember 2015 dan 2014 masing-masing sebesar 1,33% dan 0,90%.

Kualitas kredit yang diberikan berdasarkan kolektibilitas adalah sebagai berikut :

2015Rp

2014Rp

Lancar 6.412.613.269.337 6.175.397.122.073 Smoothly

Dalam perhatian khusus 537.250.803.997 206.861.590.707 Special Mention

Kurang lancar 14.703.103.124 18.087.962.074 Substandard

Diragukan 18.964.620.232 22.526.932.759 Doubtful

Macet 126.895.355.955 100.346.345.327 Misfire

Jumlah 7.110.427.152.645 6.523.219.952.940 Total

Rasio Non Performing Loan (NPL) pada tanggal 31 Desember 2015 dan 2014 masing-masing adalah sebagai berikut :

2015Rp

2014Rp

NPL - Bruto 2,26% 2,16% NPL - Bruto

NPL - Neto 1,36% 1,52% NPL - Neto

Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut :

2015Rp

2014Rp

Saldo awal 68.768.570.296 82.562.569.442 Balance at beginning

Penyisihan tahun berjalan 85.667.126.690 51.008.451.558 Provision for current year

Penghapusbukuan (41.793.914.306) (64.802.450.704) Write-off

Saldo akhir 112.641.782.680 68.768.570.296 End of Balance

Direksi berpendapat bahwa jumlah cadangan kerugian penurunan nilai tersebut di atas cukup untuk menutupi kerugian yang mungkin timbul akibat tidak tertagihnya kredit.

The allowance of impairment losses ratio of financial assets to the total productive assets on December 31st, 2015 and 2014 each is at 1,33% and 0,90%.

The quality of granted loans based on the collectibility is as follows :

The Ratio of Non Performing Loan (NPL) on December 31st, 2015 and 2014 each is as follows :

The mutation of the allowance for impairment losses is as follows :

Board of Directors opined that the number of impairment losses allowance above adequate to cover the losses that might be occurred as the result of unpaid loans.




246

Cadangan kerugian penurunan nilai secara individual dan kolektif adalah sebagai berikut:

2015Rp

2014Rp

Kolektif 96.789.698.837 54.898.049.397 Colectively

Individual 15.852.083.843 13.870.520.899 Individually

Jumlah 112.641.782.680 68.768.570.296 Total

Mutasi kredit yang dihapus buku adalah sebagai berikut :

2015Rp

2014Rp


Penghapusan kredit 41.793.914.306 64.802.450.704 Write-off loans

Penerimaan kembali kredit yang dihapus buku (24.921.050.535) (15.016.399.869) Acceptance Loan written

Pinjaman dihapustagih (22.893.104.804) (594.939.886) Loans receivable remove

Setor lebih 1.858.690.328 1.897.694.064 Over Deposit


Perusahaan melakukan restrukturisasi kredit dengan baki debet sebesar Rp 300.457.576.279 (2015) dan Rp101.919.693.754 (2014).

9. ASET TETAP

Aset tetap terdiri dari :

Menurut Akuntansi

2015

AwalBeginning

Rp

TambahAdded

Rp

KurangLess Rp

Reklasifikasi Reclassification

Rp

AkhirEnding

Rp

Harga Perolehan Acquisition Cost

Pemilikan langsung Direct acquisition

Tanah 33.382.283.964 24.297.583.226 - - 57.679.867.190 Land

Bangunan 101.955.533.862 10.207.390.170 - (535.763.994) 111.627.160.038 Building

Kendaraan 23.131.412.310 1.665.714.369 232.200.000 - 24.564.926.679 Vehicle

Inventaris 90.545.953.821 3.137.566.112 7.076.550.428 322.293.378 86.929.262.883 Inventory

Bangunan dalam penyelesaian 831.716.500 4.954.954.189 3.979.704.859 - 1.806.965.830

Building in completion

249.846.900.457 44.263.208.066 11.288.455.287 (213.470.616) 282.608.182.620

Akumulasi Penyusutan

Accumulated depreciation





137.328.067.656 14.959.374.447 7.262.906.056 239.399.724 145.263.935.771

Nilai Buku 112.518.832.801 137.344.246.849 Book Value

The company restructurized the loans with the debt at Rp 300.457.576.279 (2015) and Rp101.919.693.754 (2014).

9. FIXED ASSETS

Fixed assets consist of :

According to the Accounting

The allowance of Impairment Losses individually and collectively are as follows:

The mutation of loans os written off as following :




247

Pada tahun 2015, Perusahaan menjual kendaraan dan inventaris dengan total biaya perolehan, akumulasi penyusutan dan nilai buku masing-masing sebesar Rp 235.500.000, Rp 196.972.793, dan Rp 38.527.207. Dengan harga jual sebesar Rp120.500.000. Atas penjualan tersebut, Perusahaan mencatat keuntungan sebesar Rp 81.972.793.

Pada tahun 2015, Perusahaan menghapuskan inventaris dengan total biaya perolehan, akumulasi penyusutan dan nilai buku masing-masing sebesar Rp 7.073.250.428, Rp 7.065.933.263, dan Rp 7.317.165.

2014

AwalBeginning

Rp

TambahAdded

Rp

KurangLess Rp


Rp

AkhirEnding

Rp



Tanah 31.038.368.780 2.343.915.184 - - 33.382.283.964 Land

Bangunan 96.130.305.106 5.825.228.756 - - 101.955.533.862 Building

Kendaraan 21.827.971.400 2.507.495.000 1.204.054.090 - 23.131.412.310 Vehicle

Inventaris 81.618.518.908 9.360.579.839 433.144.926 - 90.545.953.821 Inventory

Bangunan dalam penyelesaian 2.013.867.990 4.718.332.440 5.900.483.930 - 831.716.500


232.629.032.184 24.755.551.219 7.537.682.946 - 249.846.900.457







123.871.311.813 14.859.429.921 1.402.674.078 - 137.328.067.656


Pada tahun 2014, Perusahaan menjual aset tetap dengan total biaya perolehan, akumulasi penyusutan dan nilai buku masing-masing sebesar Rp 1.204.054.090, Rp 974.016.663, dan Rp 230.037.427. Dengan harga jual sebesar Rp 610.500.000. Atas penjualan tersebut, Perusahaan mencatat keuntungan sebesar Rp 380.462.573.

Beban penyusutan berjumlah Rp 14.959.374.447 dan Rp 14.859.429.921 masing-masing untuk tahun 2015 dan 2014.

Perusahaan mengasuransikan bangunan dan inventaris terhadap risiko kerugian karena kehilangan dan lainnya pada Asuransi Dayin Mitra, ACA Asuransi, Eka Lloyd Jaya, QBE Pool dan Asuransi Buana Independent dengan jumlah nilai pertanggungan sebesar Rp 236.603.540.000 (2015) dan Rp 235.955.000.000 (2014). Direksi berpendapat bahwa nilai pertanggungan tersebut adalah cukup untuk menutupi risiko kerugian.

Perusahaan mengasuransikan kendaraan terhadap risiko kerugian karena kehilangan dan lainnya pada PT Kurnia Insurance, Aspan General Insurance, Bess Insurance, ACA Asuransi, Buana Independen Insurance, Eka Lloyd Jaya, Asuransi Wahana Tata, Asuransi Jasindo dan Asuransi Multi Artha Guna dengan jumlah nilai pertanggungan sebesar Rp 20.327.000.000 (2015) dan Rp16.052.800.000 (2014).

In 2015, the company sold the vehicles and inventories with the total of costs, accumulated depretiation and book value each is Rp 235.500.000, Rp 196.972.793, and Rp 38.527.207. with the selling price at Rp120.500.000. on the sales, the company recorded the profit as Rp 81.972.793.

In 2015, the company wrote off the inventories with the total of costs, accumulated depretiation and book value each at Rp 7.073.250.428, Rp 7.065.933.263, and Rp 7.317.165.

In 2014, the company sold the fixed assets with the total costs, accumulated depretiation and book value at Rp 1.204.054.090, Rp 974.016.663, and Rp 230.037.427. with the selling price at Rp 610.500.000. on the sales, the company recorded the profit as Rp 380.462.573.

The depretiation charges are Rp 14.959.374.447 and Rp 14.859.429.921 each for 2015 and 2014.

The company insured the building and inventories to the risk of losses because the lost and others in Dayin Mitra Insurance, ACA Insurance, Eka Lloyd Jaya, QBE Pool and Buana Independent Insurance with the total arrear value Rp 236.603.540.000 (2015) and Rp 235.955.000.000 (2014). Board of Directors opined that the arrear value is adequate to cover the risk of losses.

The company insured the vehicles to the risk of losses because the lost and others in PT Kurnia Insurance, Aspan General Insurance, Bess Insurance, ACA Insurance, Buana Independen Insurance, Eka Lloyd Jaya, Wahana Tata Insurance, Jasindo Insurance and Multi Artha Guna Insurance with the total of arrear value is Rp 20.327.000.000 (2015) and Rp16.052.800.000 (2014). Board of Directors opined that the arrear value is adequate to




248

Direksi berpendapat bahwa nilai pertanggungan tersebut adalah cukup untuk menutupi risiko kerugian.

Penyusutan dan amortisasi tahun 2015 menurut Pajak Penghasilan

JumlahTotalRp

Kelompok IGroup I

Rp

Kelompok IIGroup II

Rp

BangunanBuilding

Rp

Tarif penyusutan dan amortisasi 50% 25% 5%

Depreciation Rates & amortisasi

Harga perolehan/ Nilai buku awal 129.862.045.580 14.903.987.294 13.002.524.424 101.955.533.862

Acquisition Cost / Initial book value

Penambahan 16.114.486.172 3.901.980.522 2.005.115.480 10.207.390.170 Addition

Pengurangan (48.877.798) (3.319.220) (45.558.578) - Subtraction

Dasar penyusutan dan amortisasi 145.927.653.954 18.802.648.596 14.962.081.326 112.162.924.032

Depreciation base & amortisasi

Penyusutan dan amortisasi 17.032.636.504 8.172.845.741 3.669.383.820 5.190.406.943 Depreciation & amortisasi

Penyusutan untuk akuntansi Depreciation for accounting

Penyusutan aset tetap 14.959.374.447 Depreciation of fixed assets

Amortisasi aset tidak berwujud 2.073.262.057


17.032.636.504

Penyusutan dan amortisasi untuk pajak penghasilan 17.032.636.504

Depreciation and amortization for income tax

Beda Temporer - Temporary difference

10. ASET TIDAK BERWUJUD

Terdiri dari :

2014 Rp

Tambah Added

Rp

Kurang Less Rp

ReklasifikasiReclassification

Rp.2015 Rp

Harga perolehan 22.720.551.027 1.103.825.527 75.785.351 (322.293.378) 23.426.297.825 At cost

Akumulasi amortisasi 18.712.033.865 2.073.262.057 72.751.919 (322.293.378) 20.390.250.625 Accumulated amortization


2013Rp

Tambah Rp

Kurang Rp


Rp.2014 Rp

Harga perolehan 20.795.542.495 2.635.051.907 710.043.375 - 22.720.551.027 At cost

Akumulasi amortisasi 16.550.537.514 2.871.539.726 710.043.375 - 18.712.033.865 Accumulated amortization


cover the risk of losses.

The Depretiation and Amortization in 2015 according to the Income Tax

10. INTANGIBLE ASSETS

Consist of :




249

11. ASET LAIN-LAIN

Terdiri dari :

2015Rp

2014Rp

Pendapatan bunga akan diterima 78.384.411.128 65.085.822.020 Interest income will be received

Biaya dibayar di muka 12.137.791.052 5.467.126.610 Prepaid expenses

Aset pajak tangguhan 33.534.712.871 15.265.743.522 Deferred tax assets

Pajak penghasilan pasal 25 tahun 2014 11.646.018.930 - Income tax article 25, 2014

Persediaan barang cetakan 1.843.325.086 2.906.378.836 Print inventory

Uang muka pembelian aset tetap 1.442.963.139 3.436.311.088 Advances for acquisition of fixed assets

Beban tangguhan atas hak tanah 450.637.991 - Deferred charges over land rights

Margin deposit 425.125.010 419.415.849 Margin deposits

Uang jaminan 64.650.000 79.482.155 Bail

Kliring - 106.895.000 Clearing

Lain-lain 1.727.013.925 952.478.233 Others

Jumlah 141.656.649.132 93.719.653.313 Total

Pajak penghasilan pasal 25 tahun 2014 merupakan Permohonan Pengurangan atau Pembatalan Surat Tagihan Pajak yang tidak benar No. 301/Dir/2015 untuk masa Oktober 2014 dan No.302/Dir/2015 untuk masa November 2014 masing-masing sebesar Rp 5.823.009.465.

12. LIABILITAS SEGERA

Terdiri dari :

2015Rp

2014Rp

Bunga deposito 8.831.607.440 9.852.578.950 Interest on time deposits

Bunga tabungan 5.249.819.161 5.092.186.735 Interest on savings

Jasa giro 794.478.346 791.510.866 Current accounts services

Pungutan tunjangan hari tua 648.421.335 145.977.006 Annuity charges

Jasa profesional 209.000.000 206.250.000 Profesional services

Lainnya 3.125.000 - Others

Jumlah 15.736.451.282 16.088.503.557 Total

13. UTANG PAJAK

Terdiri dari :

2015Rp

2014Rp

Pajak penghasilan pasal 4 ayat 2 7.456.253.313 5.171.193.574 Income tax article 4. paragraph 2

Pajak penghasilan pasal 25 6.288.770.250 1.354.829.396 Income tax article 25


Pajak penghasilan pasal 4 ayat 2 hadiah 1.506.000.000 1.506.000.000 Income tax article 4 paragraph 2 gifts

Pajak penghasilan pasal 21 797.382.977 2.227.114.428 Income tax article 21

Pajak pertambahan nilai 82.786.471 77.634.748 Value added tax

Pajak penghasilan lainnya 78.203.847 45.986.759 Other income tax

Jumlah 22.315.452.921 11.569.229.907 Total

11. OTHER ASSETS

Consist of :

13. TAX DEBTS

Consist of :

Income tax in the article 25 in 2014 is about The Petition of Deduction and Cancellation that are not True No. 301/Dir/2015 for October 2014 and No.302/Dir/2015 for November 2014 each is Rp 5.823.009.465.

12. IMMEDIATE LIABILITIES

Consist of :




250

14. SIMPANAN

Terdiri dari :

2015Rp

2014Rp

Pihak Berelasi Related Parties

Deposito Rupiah 45.409.886.562 21.521.729.707 Time deposit rupiah

Tabungan 7.305.573.900 11.309.595.249 Saving account

Giro 4.123.774.881 4.360.249.141 Current account

56.839.235.343 37.191.574.097


Tabungan Rupiah 3.071.309.183.581 3.075.125.135.450 Saving account rupiah

Deposito : Time Deposits:

Deposito Rupiah 3.133.963.953.385 2.552.191.647.830 Rupiah

Deposito US$ 48.358.023.995 29.885.437.856 US$

Deposito SGD 44.914.929.628 42.884.356.982 SGD

3.227.236.907.008 2.624.961.442.668

Giro : Current accounts :

Giro Rupiah 635.306.229.143 679.846.505.013 Rupiah

Giro US$ 6.388.410.671 21.419.240.603 US$

Giro SGD 1.006.537.810 1.267.068.313 SGD

642.701.177.624 702.532.813.929

6.941.247.268.213 6.402.619.392.047

Jumlah 6.998.086.503.556 6.439.810.966.144 Total

Bunga rata-rata yang diberikan untuk deposito Rupiah adalah 8,03% (2015) dan 8,11% (2014) per tahun. Bunga rata-rata yang diberikan untuk deposito US$ adalah 1% (2015 dan 2014) per tahun. Bunga rata-rata yang diberikan untuk deposito SGD adalah 0,5% (2015 dan 2014) per tahun.

Bunga rata-rata yang diberikan untuk tabungan adalah 2,53% (2015) dan 2,80% (2014) per tahun.

Bunga rata-rata yang diberikan untuk giro adalah 1,74% (2015) dan 1,66% (2014) per tahun.

Berdasarkan Undang-Undang No. 24 tentang Lembaga Penjaminan Simpanan (“LPS”) tanggal 22 September 2004, efektif sejak tanggal 22 September 2005, sebagaimana diubah dengan Undang-Undang No.7 tahun 2009 tanggal 13 Januari 2009 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang No. 3 tahun 2008, LPS dibentuk untuk menjamin liabilitas tertentu bank-bank umum berdasarkan program penjaminan yang berlaku, yang besaran nilai jaminannya dapat berubah jika memenuhi kriteria tertentu yang berlaku.

Berdasarkan Peraturan Pemerintah Republik Indonesia No. 66/2008 tanggal 13 Oktober 2008 mengenai besarnya nilai simpanan yang dijamin LPS, pada tanggal 31 Desember 2015 dan 2014, jumlah simpanan yang dijamin LPS adalah simpanan sampai dengan Rp 2.000.000.000 untuk per nasabah per bank. Berdasarkan Surat Edaran LPS No. 19 Tahun 2015 tanggal 6 Oktober 2015 (2015) dan Surat Edaran LPS No. SE.011/KE/XII/2011 tanggal 12 Desember 2011 (2014), simpanan nasabah dijamin hanya jika suku bunganya sama dengan

14. DEPOSITS

Consist of :

The average of interest which is given for Rupiah deposit is 8,03% (2015) and 8,11% (2014) per year. The average of interest rate which is given for US$ deposit is 1% (2015 and 2014) per year. Average of interest rate which is given for SGD deposit is 0,5% (2015 and 2014) per year.

The average of interest rate which is given for saving is 2,53% (2015) and 2,80% (2014) per year.

The average of interest rate which is given for giro account is 1,74% (2015) and 1,66% (2014) per year.

Based on the Laws No. 24 about Deposit Guarantee Institution (DGI) on September 22nd, 2004, effective since September 22nd, 2005, as amended by the Laws No. 7 in 2009 on January 13th, 2009 about The Determination of Government Rules of Laws Subtitution No. 3 in 2008, DGI is formed for insuring the certain liabilities of commercial banks based on the applicable guarantee program, which the collateral value can be amended if meet the certain applicable criteria.

Based on the Government Rules in Republic of Indonesia No. 66/2008 on October 13th, 2008 about the deposit value which is insured by DGI, on December 31st, 2015 and 2014, the number of savings that are insured by DGI are the savings until Rp 2.000.000.000 for per customer per bank. Based on the circular of DGI No. 19 in 2015 on October 6th, 2015 (2015) and Circular of DGI No. SE.011/KE/XII/2011 on December 12th, 2011 (2014), the customers’ deposits are insured if only the interest rate is equal with or below : for 2015 at 7,50% (Rp) and 1,25% (foreign currency) and for 2014




251

atau di bawah : untuk tahun 2015 sebesar 7,50% (Rp) dan 1,25% (mata uang asing) dan untuk tahun 2014 sebesar 7,75% (Rp) dan 1,25% (mata uang asing) dan maksimum nilai penjaminan sebesar Rp2.000.000.000 per nasabah.

Klasifikasi deposito berjangka berdasarkan jangka waktu :

Berdasarkan periode

2015

Rupiah Rp

US$ Rp

SGD Rp

Jumlah Total Rp

1 bulan 2.067.507.499.475 47.262.745.366 34.810.266.092 2.149.580.510.933 1 month

3 bulan 957.988.515.605 378.458.629 10.042.107.300 968.409.081.534 3 months

6 bulan 96.517.112.756 689.250.000 62.556.236 97.268.918.992 6 months

12 bulan 56.881.014.980 27.570.000 - 56.908.584.980 12 months

24 bulan 479.697.131 - - 479.697.131 24 months

Jumlah 3.179.373.839.947 48.358.023.995 44.914.929.628 3.272.646.793.570 Total

2014

Rupiah Rp

US$ Rp

SGD Rp

Jumlah Total Rp

1 bulan 1.621.554.528.516 28.666.304.280 33.118.820.505 1.683.339.653.301 1 month

3 bulan 854.893.281.614 575.113.576 9.705.680.662 865.174.075.852 3 months

6 bulan 48.625.076.044 619.250.000 59.855.815 49.304.181.859 6 months

12 bulan 48.162.757.275 24.770.000 - 48.187.527.275 12 months

24 bulan 477.734.088 - - 477.734.088 24 months

Jumlah 2.573.713.377.537 29.885.437.856 42.884.356.982 2.646.483.172.375 Total

Berdasarkan Sisa Umur

2015

Rupiah Rp

US$ Rp

SGD Rp

Jumlah Total Rp

Kurang atau sama dengan1 bulan 1.932.956.412.308 46.397.593.666 43.756.841.863 2.023.110.847.837

Less than or equal to 1 month

Lebih dari 1 s/d 6bulan 1.233.333.721.872 1.932.860.329 1.158.087.765 1.236.424.669.966

More than 1 to 6 months

Lebih dari 6 s/d 12bulan 12.757.696.740 27.570.000 - 12.785.266.740


Lebih dari 12 bulan 326.009.027 - - 326.009.027 More than 12 months

Jumlah 3.179.373.839.947 48.358.023.995 44.914.929.628 3.272.646.793.570 Total

atr 7,75% (Rp) and 1,25% (foreign currency) and the maximum value of collateral is at Rp2.000.000.000 per customer.

The classification of term deposit based on the time period :

Based on the period of

Based on the Remain Year




252

2014

Rupiah Rp

US$ Rp

SGD Rp

Jumlah Total Rp

Kurang atau samadengan 1 bulan 1.621.554.528.516 28.666.304.280 33.118.820.505 1.683.339.653.301


Lebih dari 1 s/d 6bulan 943.087.780.916 1.194.363.576 9.765.536.477 954.047.680.969 More than 1 to 6 months

Lebih dari 6 s/d 12bulan 8.464.385.905 24.770.000 - 8.489.155.905 More than 6 to 12 months


Jumlah 2.573.713.377.537 29.885.437.856 42.884.356.982 2.646.483.172.375 Total

15. SIMPANAN DARI BANK LAIN

Terdiri atas :

2015Rp

2014Rp

Call money 15.000.000.000 - Call money

Depostio Time deposit

BPR Prima Jambi Mandiri 2.000.000.000 - BPR Prima Jambi Mandiri

BPR Dumai Kapital Lestari 1.950.000.000 1.500.000.000 BPR Dumai Kapital Lestari

BPR Nusantara Bona Pasogit 500.000.000 - BPR Nusantara Bona Pasogit

4.450.000.000 1.500.000.000

Giro 575.336.462 514.566.076 Current account

Tabungan 480.617.737 602.200.983 Saving account

Jumlah 20.505.954.199 2.616.767.059 Total

Pada tahun 2015, call money merupakan penempatan dari Bank Prima Master yang jatuh tempo pada 4 Januari 2016 dengan tingkat bunga 7,50% per tahun.

Pada tahun 2015, deposito dari BPR Prima Jambi Mandiri merupakan deposito untuk masa 1 bulan yang jatuh tempo pada 1 Februari 2016 dengan tingkat bunga 8,75% per tahun.

Deposito BPR Dumai Kapital Lestari merupakan deposito untuk masa 1 dan 3 bulan yang jatuh tempo pada 11 Januari 2016 - 2 Februari 2016 (2015) dan 16 Januari 2015 (2014) dengan tingkat bunga 7,5% - 7,75% (2015) dan 7,75% (2014) per tahun.

Pada tahun 2015, deposito dari BPR Nusantara Bona Pasogit merupakan deposito untuk masa 1 bulan yang jatuh tempo pada 26 Februari 2016 dengan tingkat bunga 7,50% per tahun.



Bunga rata-rata yang diberikan untuk deposito adalah 7,50% (2015 dan 2014) per tahun.

In 2015, call money is the placement from Bank Prima Master which due dated January 4th, 2016 with the interest rate at 7,50% per year.

In 2015, deposit from BPR Prima Jambi Mandiri is the deposit for 1 month period which is dued on February 1st, 2016 with the interest rate at 8,75% per year.

Deposit of BPR Dumai Kapital Lestari is the deposit for 1 month and 3 months period that are dued on January 11th, 2016 – February 2nd, 2016 (2015) and February 16th, 2015 (2014) with the interest rate at 7,5% - 7,75% (2015) and 7,75% (2014) per year.

In 2015, deposit of BPR Nusantara Bona Pasogit is the deposit for 1 month period which is dued on February 25th, 2016 with the interest rate at 7,50% per year.

The average of interests which is given for giro are 0,25% (2015) and 1,66% (2014) per year.

The average of interests which is given for savings are 2,50% (2015) and 2,80% (2014) per year.

The average of interests which is given for deposits are 7,50% (2015 and 2014) per year.

15. DEPOSIT OF OTHER BANKS

Consist of :




253

Tidak ada simpanan dari bank lain yang digunakan sebagai agunan.


Berdasarkan periode

2015Rp

2014Rp

1 Bulan 3.950.000.000 1.500.000.000 1 month

3 Bulan 500.000.000 - 3 month

Jumlah 4.450.000.000 1.500.000.000 Total

Berdasarkan sisa umur

2015Rp

2014Rp

Kurang atau sama dengan 1 bulan 3.950.000.000 1.500.000.000 Less than or equal to 1 month

Lebih dari 1 s/d 6 bulan 500.000.000 - More than 1 to 6 months

Jumlah 4.450.000.000 1.500.000.000 Total

16. LIABILITAS IMBALAN KERJA KARYAWAN

Liabilitas imbalan kerja karyawan dihitung berdasarkan Undang-Undang No.13 tahun 2003, mengenai ketenagakerjaan, yang antara lain mengatur kembali uang pesangon dan atau uang penghargaan masa kerja dan uang penggantian hak yang seharusnya diterima karyawan dalam hal terjadinya pemutusan hubungan kerja. Pada tahun 2015 dan 2014, perhitungan aktuaria atas liabilitas imbalan kerja karyawan dilakukan oleh aktuaris independen PT RAS Actuarial Consulting, yang laporannya No. 169/RAC/BMD-UUK/II/2016 tanggal 17 Februari 2016 dengan menggunakan metode Projected Unit Credit.

Asumsi-asumsi yang digunakan adalah sebagai berikut :

2015 2014

Tingkat diskonto 9,00% 8,50% discount rate

Tingkat kenaikan gaji 7,00% 7,00% Salary increase

Tingkat kematian TMI III TMI III The death rate

Tingkat cacat 10 % of TMI III 10 % of TMI III The level of disability

Umur pensiun 55 tahun 55 tahun age pension

Jumlah karyawan 1.272 1.293 Number of employees

Beban imbalan kerja yang diakui dalam laporan laba rugi dan penghasilan komprehensif lain adalah sebagai berikut :

2015Rp

2014Rp

Biaya jasa kini 5.650.034.000 5.364.393.000 Current service cost

Biaya Bunga 4.862.098.000 3.956.578.000 Interest Expense

Jumlah 10.512.132.000 9.320.971.000 Total

Beban dialokasikan ke beban umum dan administrasi.

Jumlah liabilitas imbalan kerja karyawan di laporan posisi keuangan ditentukan sebagai berikut :

There is no savings for other banks which is used as collateral.


Based on the period of

16. THE LIABILITIES OF EMPLOYEES’ BENEFITS

The liabilities of employees’ benefits are calculated based on the Laws No. 13 in 2003, about the employment which among others rearrange the generous severance money and or work time award money and rights subtitution money which actually must be received by the employees in the case of Termination of Employment. In 2015 and 2014, the actuaria calculation on liabilities of employees’ benefits are conducted by independent actuarist of PT RAS Actuarial Consulting, which the reports is No. 169/RAC/BMD-UUK/II/2016 dated February 17th, 2016 by using the method of Projected Unit Credit.

The assumptions that are used are as follows :

Based on the Remain Year of

The employees’ benefits charges that are recognized in the statements of profit loss and other comprehensive income are as follows :

The charges are allocated to the general charges and administratives.

The amount of liabilities of employees’ benefits are in the statements of financial position are determined as follows:




254

2015Rp

2014Rp

Nilai kini kewajiban 66.013.688.000 58.504.395.000 The present value of the obligation

Pengukuran kembali liabilitas imbalan pasti neto dalam penghasilan komprehensif lain :

2015Rp

2014Rp

Keuntungan aktuaria karena perubahan asumsi keuangan (3.592.741.000) -

Actuarial profits due to changes in financial assumptions

Penyesuaian pengalaman atas liabilitas 3.196.383.000 2.635.445.000 Adjustment experience on liabilities

Jumlah diakui pada penghasilan komprehensif lain (396.358.000) 2.635.445.000

Amount recognized in other comprehensive income

Mutasi liabilitas yang diakui pada laporan posisi keuangan adalah sebagai berikut :

2015Rp

2014Rp

Saldo awal tahun 58.504.395.000 48.038.072.000 Balance at beginning of year

Beban tahun berjalan 10.512.132.000 9.320.971.000 Expenses for the year

Kerugian (Keuntungan) aktuarial atas program pensiun manfaat pasti (396.358.000) 2.635.445.000

Losses ( Gains ) on actuarial programdefined benefit pension

Pembayaran imbalan kerja karyawan (2.606.481.000) (1.490.093.000) Payment of employee benefits

Jumlah 66.013.688.000 58.504.395.000 Total

17. LIABILITAS LAIN-LAIN

Terdiri dari :

2015Rp

2014Rp

Uang jaminan safe deposit box 11.940.800.000 Rp 7.389.200.000 Bail safe deposit box

Dana latihan dan pendidikan 4.843.242.009 2.873.450.319 Fund training and education

Provisi safe deposit box 2.186.005.944 1.924.777.040 Provision of safe deposit boxes

Sewa diterima di muka 773.006.001 879.774.999 Rent received in advance

ATM bersama 463.298.228 389.902.957 ATM Bersama

RTGS dan kliring 294.602.441 795.784.622 RTGS system and clearing

Provisi bank garansi 216.772.516 115.409.858 Provision of bank guarantees

Titipan setoran 48.608.000 439.605.389 Deposits

Lain-lain 2.338.147.033 2.296.442.694 Others

Jumlah 23.104.482.172 17.104.347.878 Total

18. MODAL

Berdasarkan akta No.41 tanggal 24 Maret 2010 dari Linda Herawati, S.H., Notaris di Jakarta, modal dasar Perusahaan adalah 10.000.000.000 saham dengan nilai nominal Rp 200 per saham. Modal ditempatkan dan disetor 4.090.090.000 saham dan berjumlah Rp 818.018.000.000.

Pada tahun 2011 terjadi perubahan nilai nominal saham dari Rp 200 menjadi Rp 1.000.000 per saham dan jumlah modal dasar 2.000.000 saham. Modal ditempatkan dan disetor 818.018 saham dan berjumlah Rp818.018.000.000. Perubahan ini dinyatakan dengan

The remeasurement of net certain benefits liabilities in other comprehensive income :

The mutation of liabilities that are recognized in the financial statements are as follows :

18. CAPITAL

Based on the deed No.41 on March 24th, 2010 from Linda Herawati, S.H., Notary in Jakarta, basic capital of the Company is 10.000.000.000 shares with the nominal value is Rp 200 per shares. Capital is placed and saved 4.090.090.000 shares and at the amount of Rp 818.018.000.000.

In 2011 there is an amendment of nominal value of sahres from Rp 200 to Rp 1.000.000 per shares and the total of basic capital is 2.000.000 shares. The capital is placed and saved 818.018 shares and at the amount of Rp818.018.000.000. this amendment is stated with the deed No.24 on July 7th, 2011 from the Notary Linda Herawati, S.H., which has been spproved

17. OTHER LIABILITIES

Consist of :




255

akta No.24 tanggal 7 Juli 2011 dari Notaris Linda Herawati, S.H., yang telah disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia tanggal 9 Agustus 2011 No.AHU-40250.AH.01.02.Tahun 2011 serta telah terdaftar dalam Daftar Perseroan Nomor AHU-0066099.AH.01.09.Tahun 2011 tanggal 9 Agustus 2011. Perubahan kepemilikan saham disebabkan karena perubahan nilai nominal saham tetapi persentase kepemilikan pemegang saham adalah sama.

Pada tahun 2013 Perusahaan merubah nilai nominal dari Rp 1.000.000 menjadi Rp 200 per saham, menyetujui perubahan status Perusahaan dari Perseroan Tertutup menjadi Perseroan Terbuka, menyetujui rekanan Perusahaan untuk melakukan Penawaran Umum Perdana Saham (Initial Public Offering) serta menyetujui rencana Perusahaan untuk melakukan pencatatan saham-saham Perusahaan di Bursa Efek Indonesia (BEI). Perubahan ini dinyatakan dengan Akta No.14 tanggal 5 Maret 2013 dari Notaris Linda Herawati, S.H. yang telah disetujui oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No. AHU-12587.AH.01.02.Tahun 2013 tanggal 13 Maret 2013 serta telah terdaftar dalam Daftar Perseroan No.AHU-125-0021661 Tahun 2013 tanggal 13 Maret 2013.

Para pemegang saham telah melakukan perubahan dan mengambil keputusan yang efektif pada tanggal 29 April 2013 dan dinyatakan dalam Keputusan Para Pemegang Saham yang diaktakan dengan Akta No. 85 tanggal 29 April 2013 dari Notaris Linda Herawati, S.H., yang menyetujui penjualan saham-saham milik Perusahaan sebanyak-banyaknya 818.018.000 untuk ditawarkan kepada masyarakat dan menyetujui perubahan nilai nominal Rp 1.000.000 per saham menjadi Rp 200 per saham.

Modal ditempatkan dan disetor sejumlah Rp 818.018.000.000 atau 4.090.090.000 saham diambil oleh :

Pemegang Saham Saham

Share

JumlahTotalRp

% Shareholders owner

Dewan Komisaris : Board of Commissioners :

Tn. Indra Halim 345.000 69.000.000 0,01 Tn. Indra Halim

Dewan Direksi : Board of Directors :

Tn. Hendra Halim 345.000 69.000.000 0,01 Tn. Hendra Halim

Tn. Sanusi Halim 345.000 69.000.000 0,01 Tn. Sanusi Halim

Tn. Dr. Zulkifli Halim 345.000 69.000.000 0,01 Tn. Dr. Zulkifli Halim

Tn. Benny Halim 345.000 69.000.000 0,01 Tn. Benny Halim

Tn. Nursalim 345.000 69.000.000 0,01 Tn. Nursalim

PT Mestika Benua Mas 3.658.020.000 731.604.000.000 89,44 PT Mestika Benua Mas

Masyarakat 430.000.000 86.000.000.000 10,50 Community

Jumlah 4.090.090.000 818.018.000.000 100,00 Total

19. DIVIDEN

Pada tahun 2015 berdasarkan akta No.03 tanggal 21 Mei 2015, Perusahaan membagikan dividen sebesar Rp 12,22 per lembar saham (ekuivalen dengan Rp 49.980.899.800) yang diambil dari saldo laba ditahan tahun 2014.

Pada tahun 2014 berdasarkan akta No.02 tanggal 6 Mei 2014, Perusahaan membagikan dividen sebesar Rp 19,56 per lembar saham (ekuivalen dengan Rp 80.002.160.400) yang diambil dari saldo laba

by Ministry of Justice and Human Rights of Republic Indonesia on August 9th, 2011 No.AHU-40250.AH.01.02.In 2011 as well as has been registered in Corporate List Number AHU-0066099.AH.01.09.In 2011 on August 9th, 2011. The shares ownership amendment is caused by the amendment of nominal value of the sahres but the percentage of shareholder ownerships are the same.

In 2013 the company amended the nominal value from Rp 1.000.000 to Rp 200 per shares, approving the amendment of Company’s status from the Closed Corporation into Open Corporation, approving the colleagues of the Company to perform the general offer of Initial Shares (Initial Public Offering) as well as approving the plan of the Company in listing the shares of the Company in Indonesia Stock Exchange. This amendment is stated with the Deed No.14 on March 5th, 2013 from the Notary Linda Herawati, S.H. which has been approved by Ministry of Justice and Human Rights of Republic Indonesia with The Decree No. AHU-12587.AH.01.02.In 2013 on March 13th, 2013 as well as has been listed in Corporate List No.AHU-125-0021661 In 2013 on March 13th, 2013.

All shareholders have amended and decided effectively on Apil 29th, 2013 and stated in the Decision of All Shareholders which is deeded with The Deed No. 85 on April 29th, 2013 from the Notary Linda Herawati, S.H., who approve the selling of the shares owned by the Company as many as 818.018.000 to be offered to the community and approve the nominal value amendment in Rp 1.000.000 per sahres into Rp 200 per shares.

The capital is placed and saved at the amount of Rp 818.018.000.000 or 4.090.090.000 shares taken from :

19. DIVIDEND

In 2015 based on the deed No.03 on May 21st, 2015, the company distributed the dividend at the amount of Rp 12,22 per pieces of shares (equivalent with Rp 49.980.899.800) which is taken form the suspended profit balance in 2014.

In 2014 based on the deed No.02 on May 6th, 2014, the company distibutes the dividend at the amount of Rp 19,56 per pieces of shares (equivalent with Rp 80.002.160.400) which is taken by suspended profit balance in




256

ditahan tahun 2013.

20. PENDAPATAN BUNGA

Terdiri dari :

2015Rp

2014Rp

Pihak Berelasi 5.130.610.618 6.294.869.652 Related Parties


Kredit yang diberikan 849.797.378.866 764.524.729.662 Granted Loans

Surat berharga 99.547.612.122 78.511.719.875 Securities

Penempatan pada Bank Indonesia dan bank lain 14.252.873.520 14.551.408.188 Placements with Bank Indonesia

Giro pada Bank Indonesia 3.330.692.149 2.970.372.691 Current accounts with Bank Indonesia

Giro pada bank lain 83.643.395 58.739.886 Current accounts with other banks

967.012.200.052 860.616.970.302

Jumlah 972.142.810.670 866.911.839.954 Total

21. PENDAPATAN PROVISI DAN ADMINISTRASI

Terdiri dari :

2015Rp

2014Rp

Provisi Safe Deposit Box 4.394.871.096 3.909.481.011 Provision of safe deposit boxes

Provisi bank garansi 1.099.525.896 901.154.743 Provision of bank guarantees

Provisi pembukaan L/C 149.393.639 477.904.168 Provision of L / C issuing

Provisi mata uang asing lainnya 147.138.445 144.736.828 Provision of foreign currency

Provisi PIUD 72.700.000 96.403.971 Provision telex and postal

Provisi telex dan pos 64.036.443 84.800.000 Provision PIUD

Provisi L/C Negotiation 23.131.652 33.206.302 Provision L / C Negotiation

Provisi lainnya 1.604.500.212 1.974.169.941 Other provisions

Jumlah 7.555.297.383 7.621.856.964 Total

22. BEBAN BUNGA

Terdiri dari :

2015Rp

2014Rp



Deposito 230.933.074.897 183.625.804.346 Time deposit



Lain-lain 191.066.322 29.916.667 Others

320.242.712.372 279.000.341.623

Jumlah 323.722.130.587 280.531.752.184 Total

2013.

20. INTEREST INCOME

Consist of :

21. THE INCOME OF PROVISION AND ADMINISTRATIVE

Consist of :

22. INTEREST EXPENSE

Consist of :




257

23. PENDAPATAN OPERASIONAL LAINNYA

Terdiri dari :

2015Rp

2014Rp

Penerimaan kembali kredit yang dihapus buku 24.921.050.535 15.016.399.869 Readmission written-off loan

Pendapatan administrasi 13.389.987.473 12.998.511.471 Revenue administration

Asuransi kredit 3.633.320.236 3.727.853.803 Credit Insurance

Administrasi giro dan cek 3.290.652.500 3.613.752.500 Administration of current accounts and cheque

Pendapatan Western Union 206.444.410 193.000.776 Western union revenue

Laba pelepasan surat berharga 857.479 1.565.005.819 Earnings release securities

Lainnya 15.533.091.586 14.781.210.667 Others

Jumlah 60.975.404.219 51.895.734.905 Total

24. BEBAN TENAGA KERJA

Terdiri dari :

2015Rp

2014Rp

Gaji dan upah 122.116.254.863 114.454.414.186 Salaries and wages

THR, bonus dan gratifikasi 20.224.298.102 17.379.306.196 THR, bonuses and gratuities

Kesejahteraan 13.055.095.374 11.807.460.117 Welfare

Iuran astek 7.222.119.628 4.011.670.436 Dues ASTEK

Honor komisaris dan dewan pengawas 3.990.570.481 3.636.497.350 board of trusteesHonor commissioners and

Uang lembur 353.677.058 654.015.275 Overtime pay

Jumlah 166.962.015.506 151.943.363.560 Total

25. BEBAN UMUM DAN ADMINISTRASI

Terdiri dari :

2015Rp

2014Rp

Barang dan jasa 28.948.555.939 30.847.574.977 Goods and services

Promosi 17.793.774.255 14.838.574.280 Promotion

Premi asuransi LPS 13.625.030.561 11.922.804.795 LPS insurance premiums

Pemeliharaan dan perbaikan 12.288.971.651 9.702.253.191 Maintenance and repairs

Beban imbalan kerja karyawan 10.512.132.000 9.320.971.000 Employee benefit expense

Pendidikan dan latihan 9.110.407.800 7.491.000.000 Education and training

Outsourcing tenaga kerja 8.999.995.049 7.402.708.097 Outsourcing labor

Pajak daerah dan lainnya 1.902.270.250 1.868.549.873 Local Tax and Others

Premi asuransi 1.532.350.960 1.387.155.566 Insurance Premiums

Sewa 1.343.557.307 1.408.152.721 Rent

Honorarium 563.200.000 412.500.000 Honorarium

Penelitian dan pengembangan 32.500.000 - Research and Development

Lain-lain 13.676.217.795 12.124.287.213 Others

Jumlah 120.328.963.567 108.726.531.713 Total

23. OTHER OPERATIONAL INCOME

Consist of :

24. EMPLOYEES’ EXPENDITURE

Consist of :

25. GENERAL EXPENSE AND ADMINISTRATIVE

Consist of :




258

26. PENDAPATAN (BEBAN) NON OPERASIONAL, BERSIH

Terdiri atas :

2015Rp

2014Rp

Sewa 730.019.636 790.480.496 Rent

Laba penjualan aset tetap 81.972.793 380.462.573 Gain on sale of fixed assets

Rugi penjualan agunan diambil alih - (170.560.249) Loss on sale of foreclosed collateral

Rugi penghapusan aset tidak berwujud (3.033.432) - Loss elimination of intangible assets

Rugi penghapusan aset tetap (7.317.165) (4.487.511) Loss elimination of fixed assets

Denda (17.750.000) (22.000.000) Fine

Selisih kurs (618.819.202) (628.070.361) Exchange rate gap

Denda pajak (4.833.113.776) (800.779.471) Tax penalties

Jumlah (4.668.041.146) (454.954.523) Total

27. INFORMASI MENGENAI PIHAK-PIHAK BERELASI

Pihak-pihak berelasi terdiri dari :

Pihak BerelasiRelated Party

Sifat Hubungan BerelasiNature Of Relationship

TransaksiTransaction

Karyawan kunciEmployees

Perorangan karena hubungan kepengurusanIndividual as relationship management

Tabungan, Giro, Deposito, Kredit yang diberikan,Pendapatan bunga, Beban bungaSavings, Current Accounts, Deposits, Granted Loansreceivable, interest income, interest expense

Ny. Janny Halim Perorangan karena keterkaitan dengankepemilikanIndividual as the relationship with the ownership

Tabungan, Kredit yang diberikan, Pendapatan bunga,Beban bungaSavings, Granted Loans, interest income, interestexpense

Ny. Maidy Valeria Kusmana Perorangan karena keterkaitan dengankepemilikanIndividual as the relationship with the ownership


PT Bina Sawit Nusantara Entitas afiliasiEntities affiliated

Giro, Kredit yang diberikan, Pendapatan bunga, BebanbungaCurrent Accounts, Granted Loans, interest income,interest expense

PT Cinta Damai Entitas afiliasiEntities affiliated


PT Mestika Benua Mas Induk PerusahaanParent Company

Giro, Deposit, Beban BungaCurrent Accounts, Deposits, interest expense

PT Palmtrimitra Indotama Entitas afiliasiEntities affiliated

Kredit yang diberikan dan Pendapatan bungaGranted Loans and nterest income

PT Sierah Betung Indah Entitas afiliasiEntities affiliated

Giro dan Beban bungaCurrent Accounts and interest expense

PT Wahana Andamari Entitas afiliasiEntities affiliated

Giro, Kredit yang diberikan, Pendapatan bunga, Beban bungaCurrent Accounts, Granted Loans, interest income,interest expense

Dalam kegiatan usahanya, Perusahaan melakukan transaksi dengan

26. INCOME (EXPENSES) NON OPERASIONAL, NET

Consist of :

27. INFORMATION ABOUT RELATED PARTIES

Related parties consist of :

In the business activities, Company made a transaction with the related




259

pihak-pihak berelasi. Transaksi-transaksi tersebut dilaksanakan dengan persyaratan dan kondisi yang normal dilakukan dengan pihak ketiga. Transaksi dengan pihak berelasi adalah sebagai berikut :

2015 2014

Rp % Rp %


PT Wahana Andamari 14.895.351.688 0,16 19.230.719.826 0,22 PT Wahana Andamari

PT Palmtrimitra Indotama 16.181.157.578 0,17 11.108.099.783 0,13 PT Palmtrimitra Indotama

PT Bina Sawit Nusantara 4.162.536.203 0,04 9.789.388.727 0,11 PT Bina Sawit Nusantara

Karyawan kunci 3.642.028.174 0,04 3.567.977.659 0,04 Karyawan kunci

PT Cinta Damai 856.591.594 0,01 1.144.675.516 0,01 PT Cinta Damai

Ny. Janny Halim 939.172.055 0,01 969.171.671 0,01 Ny. Janny Halim

Ny. Maidy Valeria Kusmana 140.182.672 - 306.432.461 - Ny. Maidy Valeria Kusmana

40.817.019.964 46.116.465.643


Simpanan Deposits

Tabungan Savings

Karyawan kunci 7.287.220.570 0,10 11.305.613.778 0,17 Key Employee


Ny. Janny Halim 1.342.020 - 2.066.735 - Ny. Janny Halim

7.305.573.900 11.309.595.249


Deposito Time Deposit


PT Mestika Benua Mas 5.000.000.000 0,07 10.000.000.000 0,15 PT Mestika Benua Mas

45.409.886.562 21.521.729.707


Giro Current Account

Karyawan kunci 2.754.741.591 0,04 840.255.593 0,01 Key Employee

PT Mestika Benua Mas 436.441.500 0,01 1.624.924.550 0,02 PT Mestika Benua Mas


PT Sierah Betung Indah 280.846.156 - 387.875.799 0,01 PT Sierah Betung Indah

PT Bina Sawit Nusantara 152.123.524 - 80.365.189 - PT Bina Sawit Nusantara

PT Wahana Andamari 130.683.846 - 384.072.437 0,01 PT Wahana Andamari

4.123.774.881 4.360.249.141


Pendapatan bunga Interest Income



PT Bina Sawit Nusantara 909.150.098 0,09 1.544.477.431 0,18 PT Bina Sawit Nusantara


PT Cinta Damai 111.677.171 0,01 118.251.427 0,01 PT Cinta Damai

parties. The transactions are carried out with the normal terms and conditions undertaken with the third parties. The transactions with the related parties are as follow :




260

Karyawan kunci 92.756.200 0,01 89.176.742 0,01 Karyawan kunci

Ny. Maidy Valeria Kusmana 31.330.940 - 50.067.479 0,01 Ny. Maidy Valeria Kusmana

5.130.610.618 6.294.869.652

(sebagai persentase terhadap jumlah pendapatan bunga) (as a percentage of Interest Income)

Beban bunga Interest Expense


PT Mestika Benua Mas 603.463.944 0,19 666.297.616 0,24 PT Mestika Benua Mas

PT Cinta Damai 8.415.881 - 7.749.955 - PT Cinta Damai

PT Sierah Betung Indah 8.195.446 - 3.883.942 - PT Sierah Betung Indah

PT Wahana Andamari 2.151.479 - 2.805.346 - PT Wahana Andamari

PT Bina Sawit Nusantara 2.001.262 - 921.629 - PT Bina Sawit Nusantara

Ny. Maidy Valeria Kusmana 78.303 - 130.969 - Ny. Maidy Valeria Kusmana

Ny. Janny Halim 43.285 - 60.664 - Ny. Janny Halim

3.479.418.215 1.531.410.561


Rata-rata bunga untuk kredit yang diberikan antara 7,50% - 13,50% (2015) dan 7,75% - 13,50% (2014) per tahun.

Rata-rata bunga untuk deposito Rupiah adalah 7,96% (2015) dan 8,27% (2014) per tahun.

Rata-rata bunga untuk tabungan adalah 2,50% (2015 dan 2014) per tahun.

Rata-rata bunga untuk giro adalah 0,80% (2015) dan 1,66% (2014) per tahun.

Kompensasi kepada personil manajemen kunci, terdiri dari :

2015Rp

2014Rp

Dewan Komisaris 3.980.705.681 3.636.497.350 Board of Commissioners

Dewan Direksi 11.784.839.938 10.021.879.364 Board of Directors

Jumlah 15.765.545.619 13.658.376.714 Total

28. BEBAN PAJAK

Terdiri dari :

2015Rp

2014Rp

Pajak kini 84.132.727.500 81.186.471.000 Current tax

Manfaat pajak tangguhan (2.468.860.673) (2.144.021.708) Deferred tax benefit

Beban Pajak 81.663.866.827 79.042.449.292 Tax Expenses

Rekonsiliasi antara laba akuntansi sebelum taksiran pajak dengan taksiran laba fiskal adalah sebagai berikut :

2015Rp

2014Rp

Laba sebelum pajak 322.435.830.772 315.980.620.543 Gross Profit

Koreksi beda tetap Correction of permanent differences

The average of interests for granted loans are between 7,50% - 13,50% (2015) and 7,75% - 13,50% (2014) per year.

The average of interests for Rupiah deposits are 7,96% (2015) and 8,27% (2014) per year.

The average of interests for savings are 2,50% (2015 and 2014) per year.

The average of interests for giro account are 0,80% (2015) and 1,66% (2014) per year.

The compensation to the personnel of key management, consist of :

28. TAX EXPENSE

Consist of :

Reconsiliation between accounting profit before the estimation of tax with the estimation of fiscal profit are as follows :




261

Denda pajak 4.833.113.776 800.779.471 Tax Penalty

Beban sumbangan 42.320.556 84.500.000 Donation expense

Beban representasi 45.494.000 48.758.000 Representation expense

Beban tamu 28.727.881 45.620.010 Guest burden

Pendapatan sewa (730.019.636) (790.480.496) Rental income

Jumlah koreksi beda tetap 4.219.636.577 189.176.985 Number of different correction remains

Koreksi beda temporer Correction of temporary differences

Pencadangan imbalan kerja 10.512.132.000 9.320.971.000 Backup employee benefits


Pembentukan dana latihan dan pendidikan 9.110.407.800 7.491.000.000 The creation of training and education

Pemakaian dana latihan dan pendidikan (7.140.616.110) (6.745.791.167) Use of funds training and education

Jumlah koreksi beda temporer 9.875.442.690 8.576.086.833 Correction amount of temporary differences

Laba Fiskal 336.530.910.039 324.745.884.361 Taxable Income

Laba kena pajak hasil rekonsiliasi menjadi dasar dalam pengisian SPT Tahunan PPh Badan.

Perhitungan pajak kini adalah sebagai berikut :

2015Rp

2014Rp

25 % x Rp 336.530.910.000 = 84.132.727.500 -

25 % x Rp 324.745.884.000 = - 81.186.471.000

Jumlah 84.132.727.500 81.186.471.000

Dikurangi : Less :

Pajak Penghasilan pasal 25 78.026.671.437 79.999.999.998 Income Tax Article 25

Pajak Penghasilan Pasal 29 6.106.056.063 1.186.471.002 Income Tax Article 29

Rekonsiliasi antara beban pajak dengan hasil perkalian laba akuntansi sebelum pajak dengan tarif yang berlaku untuk tahun 2015 dan 2014 adalah sebagai berikut :

2015Rp

2014Rp

Laba sebelum pajak 322.435.830.772 315.980.620.543 Gross Profit

Pajak dihitung dengan tarif yang berlaku 80.608.957.693 78.995.155.136 Tax calculated at applicable rate

Penghasilan kena pajak final (182.504.909) (197.620.124) Income subject to final tax

Beban yang tidak dapat dikurangkan termasukpembulatan 1.237.414.043 244.914.280

Expense that can not be deductible includingrounding

Beban Pajak 81.663.866.827 79.042.449.292 Tax Expense

Perubahan aset pajak tangguhan adalah sebagai berikut :

Income in tax charge from the reconsiliation result become the base in filling the annual Notification letter of income tax agency.

The calculations of current tax are as follow :

The reconsiliation between tax expense with the results of the multification of accounting profit before tax with the applicable fee for 2015 and 2014 are as follows :

The amendment of arrear tax assets are as follow :




262

2014Rp

Dikreditkan keLaporan Laba Rugi

KomprehensifCredited To

Income StatementComprehensive

Rp

Dikreditkan kePendapatan

Komprehensif LainCredited to OtherComprehensive

IncomeRp

2015Rp

Beda nilai tercatat aset untuk akuntansi dan fiskal :

Different from the carrying amount of an asset to accounting and fiscal:

Liabilitas imbalan kerja 14.626.098.750 1.976.412.750 (99.089.500) 16.503.422.000 Liabilities for employee benefits

Nilai wajar efek tersediauntuk dijual (78.717.808) - 15.899.198.176 15.820.480.368

Fair value of securities available for sale

Dana latihan dan pendidikan 718.362.580 492.447.923 - 1.210.810.503

Training and education fund

Jumlah 15.265.743.522 2.468.860.673 15.800.108.676 33.534.712.871 Total

2013Rp




Rp



IncomeRp

2014Rp



Liabilitas imbalan kerja 12.009.518.000 1.957.719.500 658.861.250 14.626.098.750 Liabilities for employee benefits

Nilai wajar efek tersediauntuk dijual 10.751.383.723 - (10.830.101.531) (78.717.808)


Dana latihan dan pendidikan 532.060.372 186.302.208 - 718.362.580


Jumlah 23.292.962.095 2.144.021.708 (10.171.240.281) 15.265.743.522 Total

29. KOMITMEN DAN KONTINJENSI

Terdiri dari :

2015Rp

2014 Rp

Tagihan Komitmen - - Commitment Receivables

Kewajiban Komitmen Commitments

Fasilitas kredit yang diberikan yang belum digunakan 1.118.510.916.926 1.352.076.134.436 Unused Granted Loans Facility

L/C Ekspor-Impor dalam penyelesaian 8.183.124.002 73.990.998.579 L / C Export-Import in progress

Jumlah Kewajiban Komitmen 1.126.694.040.928 1.426.067.133.015 Total Liabilities

Tagihan Kontinjensi Contingent Receivable

Pendapatan bunga dalampenyelesaian 18.582.594.985 12.117.751.707 Interest income in the completion

Piutang inkaso 442.712.000 539.944.500 Contingent Credit

29. THE COMMITMENT AND CONTINGENCY

Consist of :




263

Jumlah Tagihan Kontijensi 19.025.306.985 12.657.696.207 Total Contingent Receivable

Kewajiban Kontinjensi Contingency liabilities

Garansi yang diberikan 102.227.559.179 86.544.324.096 Guarantees issued

Kewajiban inkaso 442.712.000 539.944.500 Liabilities collection

Jumlah Kewajiban Kontijensi 102.670.271.179 87.084.268.596 Total Contingency liabilities

Lain-lain Others

Kredit dihapusbuku yang dipulihkan atau berhasil ditagih 284.587.826.853 259.666.776.319

Loans written-off recovery orsuccesfully received

Kredit dihapusbukukan 189.237.765.559 193.399.316.264 Loans written-off

Kredit yang dihapus tagih 34.675.793.208 11.782.688.403 Loans receiveable remove

Jumlah Lain-lain 508.501.385.620 464.848.780.986 Others Total

Perusahaan menghadapi beberapa tuntutan hukum, pengurusan administrasi dan klaim yang belum terselesaikan, yang berhubungan dengan kegiatan usaha Perusahaan. Adalah tidak mungkin untuk memastikan apakah Perusahaan akan memenangkan masalah atas tuntutan hukum tersebut, atau dampaknya jika Perusahaan kalah. Namun demikian, manajemen Perusahaan yakin bahwa hasil keputusan masalah atau tuntutan hukum tersebut tidak akan membawa dampak yang signifikan pada hasil usaha, posisi keuangan, atau likuiditas Perusahaan.

30. ASET DAN LIABILITAS DALAM MATA UANG ASING

Aset dan liabilitas moneter dalam mata uang asing sebagai berikut:

31 Desember 2015

Mata Uang Asingforeign currency

Ekuivalen Dalam RpEquivalent in IDR

ASET Assets

Kas US$ 500 6.892.500 Cash

SGD 51.050 498.194.398

AUD 12.700 128.063.371

MYR 5.035 16.165.723

US$ 670.000 9.235.950.000

Giro pada Bank Indonesia US$ 1.588.938 21.903.515.568 Current Account at Bank Indonesia

Giro pada bank lain SGD 986.049 9.622.805.914 Current Account at other banks

AUD 553.765 5.584.018.256

EUR 217.432 3.273.807.442

Kredit yang diberikan US$ 130.637 1.800.831.321 Granted Loans

Aset lain-lain US$ 2.808 38.704.282 Others Assets

Jumlah aset 52.108.948.775 Total assets

LIABILITAS LIABILITY

Liabilitas segera US$ 1.890 26.057.372 Instantly liability

SGD 5.237 51.107.621

Simpanan Deposit

The company faced some law demands, administrative and claim arrangement that haven’t been solved, that have the relation with the business activities of the company. Are not prossible to ensure whether the company will win the problems on the law, or the impact if the company lose. However , the mangement of the company believes that the decision results of the problems or legal demands will not bring the significant impacts on business results, financial positions, or liquidity of the company.

30. ASSETS AND LIABILITIES IN FOREIGN CURRENCY

Monetary assets and liabilities in foreign currency are as follows:




264

Giro US$ 463.432 6.388.410.671 Current Account

SGD 103.140 1.006.537.810

Deposito US$ 3.508.018 48.358.023.995 Time Deposit

SGD 4.602.435 44.914.929.628

Liabilitas lain-lain US$ 3.000 41.355.000 Other liability

Jumlah liabilitas 100.786.422.097 Total Liability

Jumlah Liabilitas Bersih (48.677.473.322) Total Liability, net

31 Desember 2014



ASET Assets

Kas US$ 465 5.759.025 Cash

SGD 152.211 1.427.159.257

AUD 4.300 43.637.561

MYR 1.620 5.738.234

HK$ 5.000 7.984.900

Giro pada Bank Indonesia US$ 770.000 9.536.450.000 Current Account at Bank Indonesia

Giro pada bank lain US$ 261.913 3.243.793.124 Current Account at other banks

SGD 201.261 1.887.059.313

AUD 316.688 3.213.834.721

EUR 208.311 3.135.782.005

Kredit yang diberikan US$ 2.511.497 31.104.888.859 Granted Loans





SGD 6.894 64.642.923

Simpanan Deposit

Giro US$ 1.729.450 21.419.240.603 Current Account

SGD 135.137 1.267.068.313


SGD 4.573.751 42.884.356.982

Liabilitas lain-lain US$ 68 843.171 Other liability



Posisi Devisa Netto

Berdasarkan Peraturan Bank Indonesia No. 5/13/PBI/2003 tanggal 17 Juli 2003 dan perubahannya, Peraturan Bank Indonesia No.6/20/PBI/2004 tanggal 15 Juli 2004, No.7/37/PBI/2005 tanggal 30 September 2005 dan No.12/10/PBI/2010 tanggal 1 Juli 2010, bank-bank diwajibkan untuk memelihara posisi devisa netonya setinggi-tingginya 20% dari modal. Berdasarkan pedoman Bank Indonesia, “Posisi Devisa Neto” merupakan penjumlahan dari nilai absolut atas selisih bersih aset dan liabilitas untuk setiap mata uang asing dan

The Position of Net Foreign Exchange Reserves

Based on the Rules of Bank Indonesia No. 5/13/PBI/2003 on July 17th, 2003 and the amendments, the reules of Bank Indonesia No.6/20/PBI/2004 on July 15th, 2004, No.7/37/PBI/2005 on September 30th, 2005 and No.12/10/PBI/2010 on July 1st, 2010, banks are required to maintain the position of net foresign exchange reserves as high as 20% from the capital. Based on the Guidelines of Bank Indonesia, “The Position of Net Foreign Exchange” is the calculation from the absolute value on the net difference of assets and liabilities for every foreign currency and the net difference of the receivable




265

selisih bersih tagihan dan liabilitas, berupa komitmen dan kontinjensi di rekening administratif, untuk setiap mata uang, yang semuanya dinyatakan dalam Rupiah.

Berikut ini disajikan rincian Posisi Devisa Neto Perusahaan :

31 Desember 2015

Aset dan TagihanKomitmen dan

KontinjensiAsset and Commitment

Receivable andContingencies

Rp

Liabilitas dan LiabilitasKomitmen dan Kontinjensi

Liabilities and LiabilitiesCommitment and

ContingenciesRp

Bersih-AbsolutNet-absolute

Rp

Dollar Amerika Serikat 32.985.893.671 55.028.893.038 22.042.999.367 U.S. Dollar

Dollar Australia 5.712.081.627 - 5.712.081.627 Australian Dollar

Dollar Singapura 10.121.000.312 45.972.575.059 35.851.574.747 Singapore Dollar

Euro 3.273.807.442 6.271.150.785 2.997.343.343 Euro

Ringgit Malaysia 16.165.723 - 16.165.723 Malaysian Ringgit

Jumlah 52.108.948.775 107.272.618.882 66.620.164.807 Total

Modal Capital

Modal inti 2.218.555.147.101 Core capital

Modal pelengkap 65.330.774.139 Supplementary capital

Jumlah 2.283.885.921.240 Total

Persentase PDN terhadap Modal 2,92% NOP percentage to Capital

31 Desember 2014




Rp



ContingenciesRp


Rp




Dollar Hong Kong 7.984.900 - 7.984.900 Hong Kong Dollar

Euro 3.135.782.005 - 3.135.782.005 Euro


Jumlah 53.697.435.626 96.435.643.842 55.552.163.058 Total

Modal Capital



Jumlah (setelah penyajian kembali)) 1.948.715.927.936

Total ( after restatement ) )


and liabilities, are the commitment and contingency in administrative account, for every currencies, which all are stated in Rupiah.

The following is presented the details of Company’s Position of Net Foreign Exchange reserves :




266

31. INFORMASI SEGMEN USAHA

Informasi tentang segmen usaha Perusahaan berdasarkan segmen geografis adalah sebagai berikut :

Tahun 2015

SumateraSumatera

Rp

Luar SumateraOthers Sumatera

Rp

JumlahTotalRp

PENDAPATAN SEGMEN REVENUE SEGMENT

Pendapatan bunga 859.219.644.682 112.923.165.988 972.142.810.670 Interest income

Pendapatan derivatif 235.236.500 - 235.236.500 Derivatives income

Pendapatan provisi danadministrasi 7.045.121.557 510.175.826 7.555.297.383 Income fees and administrative

Pendapatan operasional lainnya 52.713.412.166 8.261.992.053 60.975.404.219 Other operating income

BEBAN SEGMEN EXPENSES SEGMENT

Beban bunga 302.439.174.191 21.282.956.396 323.722.130.587 Interest expense

Beban derivatif 92.004.000 - 92.004.000 Derivatives expense

Laba operasional 262.762.637.482 64.341.234.436 327.103.871.918 Income from operations

Laba sebelum pajak 305.603.327.031 16.832.503.741 322.435.830.772 Gross Profit

Laba bersih 223.939.460.204 16.832.503.741 240.771.963.945 Net Profit

31 Desember 2015

SumateraSumatera

Rp


Rp

JumlahTotalRp

INFORMASI LAINNYA OTHER INFORMATION

ASET ASSETS

Penempatan dan giro pada Bank Indonesia dan bank lain, bersih 675.176.390.302 3.458.160.552 678.634.550.854

Placement and demand deposits with Bank Indonesia and other banks, net

Surat berharga, bersih 1.280.508.037.809 - 1.280.508.037.809 Securities, net

Kredit yang diberikan, bersih 6.000.275.506.900 997.509.863.065 6.997.785.369.965 Granted Loans, net

Aset tetap dan aset takberwujud, bersih 122.654.839.164 17.725.454.885 140.380.294.049

Fixed assets and Intangible Assets, net

Aset lain-lain, bersih 296.512.267.664 15.776.439.191 312.288.706.855 Other assets, net

Jumlah Aset 8.375.127.041.839 1.034.469.917.693 9.409.596.959.532 Total Assets

LIABILITAS Liability

Simpanan 6.658.991.579.358 339.094.924.198 6.998.086.503.556 Deposits

Simpanan dari bank lain 20.505.954.199 - 20.505.954.199 Deposits from other banks

Liabilitas lain-lain 124.633.933.703 2.536.140.672 127.170.074.375 Other liabilities

Jumlah Liabilitas 6.804.131.467.260 341.631.064.870 7.145.762.532.130 Total liabilities

Penyusutan dan amortisasi 14.952.653.131 2.079.983.373 17.032.636.504 Depreciation and amortization

31. INFORMATION OF BUSINESS SEGMENT

The informations about business segment of the Company based on the geographical segment are as follows :




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Tahun 2014

SumateraSumatera

Rp


Rp

JumlahTotalRp










Laba sebelum pajak 332.962.623.062 (16.982.002.519) 315.980.620.543 Gross Profit

Laba bersih 253.920.173.770 (16.982.002.519) 236.938.171.251 Net Profit

31 Desember 2015

SumateraSumatera

Rp


Rp

JumlahTotalRp


ASET ASSETS








Jumlah Aset 7.869.859.210.740 805.578.631.384 8.675.437.842.124 Total Assets







32. JAMINAN PEMERINTAH ATAS KEWAJIBAN BANK UMUM

Berdasarkan peraturan Bank Indonesia No.3/12/PBI/2001 tertanggal 9 Juli 2001, Pemerintah memberikan jaminan atas kewajiban-kewajiban tertentu bank umum kepada para nasabah dan krediturnya. Atas

32. GOVERNMENT INSURANCE ON THE OBLIGATION OF COMMERCIAL BANK

Based on the rules of Bank of Indonesia No. 3/12/PBI/2001 on July 9th, 2001, government gave the insurance on the certain obligations of commercial bank to all customers and creditors. On the insurance, Company paid the




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penjaminan itu Perusahaan membayar premi jaminan kepada Bank Indonesia.

Penjaminan Pemerintah tersebut berakhir sejak diberlakukan Undang-Undang No. 24 Tahun 2004 tentang Lembaga Penjamin Simpanan yang berlaku efektif pada tanggal 22 September 2005. Atas penjaminan itu Perusahaan membayar premi jaminan kepada Lembaga Penjamin Simpanan.

33. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN

Tabel berikut menyajikan nilai tercatat dan nilai wajar dari masing-masing instrumen keuangan Perusahaan yang tercatat pada laporan posisi keuangan pada tanggal 31 Desember 2015 dan 2014.

Nilai TercatatCarrying Value

Rp

Nilai WajarFair Value

Rp

31 Desember 2015 December 31st, 2015

Aset Keuangan Financial Assets

Kas 169.217.731.385 169.217.731.385 Cash

Giro pada Bank Indonesia 527.508.699.595 527.508.699.595 Current Account at Bank Indonesia

Giro pada bank lain 44.820.879.729 44.820.879.729 Current Account at other Banks


Placement at Bank Indonesia and Other Bank

Surat berharga 1.280.508.037.809 1.280.508.037.809 Securities

Kredit yang diberikan 7.110.427.152.645 6.997.785.369.965 Granted Loans

Jumlah Aset Keuangan 9.238.787.472.693 9.126.145.690.013 Current Account at other Banks

Liabilitas Keuangan Financial Liabilities

Simpanan 6.998.086.503.556 6.998.086.503.556 Deposit

Simpanan dari bank lain 20.505.954.199 20.505.954.199 Deposits from other banks

Jumlah Liabilitas Keuangan 7.018.592.457.755 7.018.592.457.755 Total Financial Liabilities



Kas 189.293.019.300 189.293.019.300 Cash






Tagihan akseptasi 9.299.943.293 9.299.943.293 Acceptances receivable


Jumlah Aset Keuangan 8.532.545.082.806 8.463.776.512.510 Total Financial Assets

insurance premium to Bank Indonesia.

The insurance of the Government ended since there is the validity of Laws No. 24 In 2004 about Deposit Insurance Institution which effectively valid on September 22nd, 2005. On the insurance, the Company paid the insurance premium to Deposit Insurance Institution.

33. FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES

The following tables present the listed value and fair valuefrom each financial instruments of the company which listed in the statements of financial position dated December 31st, 2015 and 2014.




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Simpanan 6.439.810.966.144 6.439.810.966.144 Deposits


Liabilitas akseptasi 9.299.943.293 9.299.943.293 Liabilities Acceptances


Nilai wajar adalah jumlah di mana instrumen keuangan dapat dipertukarkan pada transaksi jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar selain dalam hal penjualan terpaksa atau penjualan likuidasi. Metode yang digunakan untuk mengestimasi nilai wajar untuk setiap aset dan liabilitas keuangan mengikuti kebijakan akuntansi seperti yang dijelaskan pada Catatan 2g.

Sampai dengan1 tahun

Up to 1 YearRp

1 - 3 tahun1-3 Year

Rp

Lebihdari 3 tahun

More than 3 yearsRp

JumlahTotalRp



Kas 169.217.731.385 - - 169.217.731.385 Cash

Giro pada Bank Indonesia 527.508.699.595 - - 527.508.699.595

Current Account at Bank Indonesia

Giro pada bank lain 44.820.879.729 - - 44.820.879.729 Current Account at other Banks

Penempatan pada Bank Indonesia dan bank lain 106.304.971.530 - - 106.304.971.530


Surat berharga 22.546.265.100 - 1.257.961.772.709 1.280.508.037.809 Securities

Kredit yang diberikan

1.787.148.654.893

1.171.123.881.097

4.152.154.616.655

7.110.427.152.645 Granted Loans

Jumlah Aset Keuangan

2.657.547.202.232

1.171.123.881.097

5.410.116.389.364

9.238.787.472.693

Total Financial Assets


Simpanan

6.997.606.806.425 479.697.131 -

6.998.086.503.556 Deposit

Simpanan dari bank lain 20.505.954.199 - - 20.505.954.199

Deposits from other Banks

JumlahLiabilitas Keuangan

7.018.112.760.624 479.697.131 -

7.018.592.457.755

Total financial liabilities



Kas 189.293.019.300 - - 189.293.019.300 Cash

Giro pada BankIndonesia 522.910.049.141 - - 522.910.049.141





Fair value is the total where the financial instruments can be changed on the short term transactions between the wanted parties and have the adequated knowledges through a transaction beside in the case of forced sale or liquidity sale. The methods which are used to estimate the fair value for every financial assets and liabilities following the accounting policies in such explained in Note 2g.




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Surat berharga 55.007.613.576 7.253.000.012 1.023.603.848.966 1.085.864.462.554 Securities

Tagihan Akseptasi 9.299.943.293 - - 9.299.943.293 Acceptances receivable

Kredit yang diberikan 1.654.766.043.949 1.310.302.915.085 3.558.150.993.906 6.523.219.952.940 Granted Loans


2.633.234.324.837

1.317.555.915.097

4.581.754.842.872

8.532.545.082.806 Total Financial assets


Simpanan 6.439.333.232.056 477.734.088 - 6.439.810.966.144 Deposit


Deposit from other banks

Pinjaman diterima 9.299.943.293 - - 9.299.943.293 Loans Received


6.451.249.942.408 477.734.088 -

6.451.727.676.496


34. INFORMASI LAIN

A. Analisa jatuh tempo aset dan liabilitas menurut kelompok jatuh temponya berdasarkan periode yang tersisa, dihitung sejak tanggal 31 Desember 2015 sampai dengan tanggal jatuh temponya adalah sebagai berikut :

Sampai Dengan 1 bulan

Up to 1 MonthRp

> 1 bulan s/d 3 bulan

> 1 month to 3months

Rp


> 3 months to 12months

Rp

> 1 tahun> 1 year

Rp

JumlahTotalRp

Aset Asset

Kas 169.217.731.385 - - - 169.217.731.385 Cash

Giro pada Bank Indonesia 527.508.699.595 - - - 527.508.699.595


Giro pada banklain 44.820.879.729 - - - 44.820.879.729

Current Account at other Banks

Penempatan padaBank Indonesiadan bank lain 106.304.971.530 - - - 106.304.971.530


Surat berharga - - 22.546.265.100 1.257.961.772.709 .280.508.037.809 Securities

Kredit yang diberikan 33.987.259.598 51.084.597.078

1.987.340.322.105

5.038.014.973.864

7.110.427.152.645 Granted Loan

Jumlah 881.839.541.837 51.084.597.078 .009.886.587.205 6.295.976.746.573 9.238.787.472.693 Total


Liabilitas segera 15.736.451.282 - - - 15.736.451.282 Payables on demand

Utang pajak 16.209.396.858 6.106.056.063 - - 22.315.452.921 Taxes Payable

Simpanan 5.748.550.557.823 1.099.896.437.810 149.313.498.896 326.009.027 6.998.086.503.556 Deposit

Simpanan dari bank lain 20.005.954.199 500.000.000 - - 20.505.954.199

Deposits with other Banks

Liabilitas imbalan kerja - - - 66.013.688.000 66.013.688.000

Employment Benefits Acceptance

Liabilitas lain-lain 23.104.482.172 - - - 23.104.482.172 Other liabilities

Jumlah 5.823.606.842.334 1.106.502.493.873 149.313.498.896 66.339.697.027 7.145.762.532.130 Total

34. OTHER INFORMATIONS

A. The Analysis of assets and liabilities maturity according to the group which the maturity based on the remaining periods, counted since December 31st, 2015 until the maturity date as follows :




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Jumlah Aset(Liabilitas),Bersih (4.941.767.300.497)

(1.055.417.896.795)

1.860.573.088.309

6.229.637.049.546

2.093.024.940.563

Total Assets (Liabilities), Net

B. Posisi rasio kecukupan modal (CAR) Perusahaan pada tanggal 31 Desember 2015 dan 2014 (setelah disajikan kembali) adalah masing-masing sebesar 28,26% dan 26,35% dengan rincian sebagai berikut:

2015Rp

2014Rp

Modal Capital

Modal inti 2.218.555.147.101 1.930.694.895.064 Core capital

Modal pelengkap 65.330.774.139 18.021.032.872 Supplementary capital

Jumlah Modal 2.283.885.921.240 1.948.715.927.936 Total Capital

Aset tertimbang menurut risiko : Risk-weighted assets:

Risiko kredit 6.796.675.000.000 6.206.418.000.000 Credit risk

Risiko operasional 1.217.772.314.856 1.133.268.628.668 Operational risk

Sub jumlah 8.014.447.314.856 7.339.686.628.668 Sub total

Risiko pasar 66.620.164.807 55.552.163.058 Market risk

Jumlah 8.081.067.479.663 7.395.238.791.726 Total

Rasio Liabilitas Modal Minimum dengan memperhitungkan :

Capital Adequacy Ratio of liabilities by taking into account:

Risiko kredit dan operasional 28,50% 26,55% Credit and operational risk

Risiko kredit, operasional dan pasar 28,26% 26,35% Credit risk, operational and market

c. Rasio aset produktif yang diklasifikasikan terhadap total aset produktif pada tanggal 31 Desember 2015 dan 2014 masing-masing sebesar 1,91% dan 1,86%.

d. Jumlah penyediaan dana kepada pihak berelasi pada tanggal 31 Desember 2015 dan 2014 menurut Peraturan Bank Indonesia No.7/3/PBI/2005 tanggal 20 Januari 2005 tentang batas maksimum pemberian kredit adalah sama dengan jumlah penyediaan dana kepada pihak berelasi.

e. Rasio kredit terhadap total simpanan pada tanggal 31 Desember 2015 dan 2014 masing-masing adalah sebesar 101,61% dan 101,30%.

35. MANAJEMEN RISIKO

Penerapan Manajemen Risiko Perusahaan mengacu kepada Peraturan Bank Indonesia No. 5/8/PBI/2003 tanggal 19 Mei 2003 dan perubahannya PBI No. 11/25/PBI/2009 serta Surat Edaran Bank Indonesia No. 13/23/DPNP tanggal 25 Oktober 2011 tentang Penerapan Manajemen Risiko bagi Bank Umum. Manajemen Risiko Perusahaan yang diterapkan secara konsisten dan efektif bertujuan agar seluruh eksposur-eksposur risiko yang melekat pada aktivitas dan juga kegiatan usaha Perusahaan dapat termitigasi dengan baik, melalui desain-desain pengendalian maupun melalui kebijakan-kebijakan yang telah ditetapkan dengan tetap memperhatikan visi dan misi Perusahaan. Perkembangan bisnis, persaingan dan kompleksitas usaha mendorong Perusahaan untuk senantiasa

B. The positions of Capital Adequacy Ratio (Car) in the Company on December 31st, 2015 and 2014 (after represented) are each at 28,26% and 26,35% with the following details:

c. The Productive assets Ratio which are clasified on the total of productive assets on December 31st, 2015 and 2014 each are at 1,91% and 1,86%.

d. The total of fund provision to the related parties on December 31st, 2015 and 2014 according to the Rules of Bank Indonesia No.7/3/PBI/2005 on January 20th, 2005 about the maximum limit of loans is the same with the fund provision to the related parties.

e. Credit Ratio to the total of deposits on December 31st, 2015 and 2014 each are 101,61% and 101,30%.

35. RISK MANAGEMENT

The application of risk management of the company refers to the Rules of Bank Indonesia No. 5/8/PBI/2003 on May 19th, 2003 and the amendments Rules No. 11/25/PBI/2009 as well as the circular of Bank Indonesia No. 13/23/DPNP on October 25th, 2011 about The Application of Risk Management for Commercial Bank. Company’s Risk Management which is applied consistently and effectively is for all risk exposures that embedded on activities and also business activities of the company can be mitigated well, through control designs and through the determined policies by keep paying attention with the vission and mission of the Company. Business development, competition and complexity of the business encourage the Company to always develop the quality of Risk Management Application through the development tools and also the




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mengembangkan kualitas Penerapan Manajemen Risiko melalui pengembangan tools maupun metodologi dalam mengidentifikasi, mengukur, memantau maupun mengendalikan risiko dengan cara mengadopsi standar-standar internasional terkait manajemen risiko yang diakui.

4 (empat) pilar utama penerapan Manajemen Risiko pada Perusahaan:1. Pengawasan aktif Dewan Komisaris dan Direksi

Perusahaan membentuk perangkat-perangkat yang berfungsi untuk membantu Dewan Komisaris dan Direksi dalam melakukan pengawasan serta menerapkan prinsip Good Corporate Governance (GCG) dan Manajemen Risiko dalam setiap kegiatan usaha. Perangkat-perangkat tersebut adalah:a. Komite Manajemen Risiko, dengan wewenang dan tanggung

jawab :• Bersama-sama dengan Kepala Bagian yang terkait dan

SKMR melakukan penyusunan Kebijakan Manajemen Risiko termasuk strategi dan kerangka Manajemen Risiko serta rencana kontinjensi dalam mengantisipasi terjadinya kondisi yang tidak normal.

• Melakukan penyempurnaan proses Manajemen Risiko secara berkala maupun bersifat insidentil sebagai akibat dari suatu perubahan kondisi eksternal dan internal Perusahaan yang mempengaruhi kecukupan permodalan dan profil Risiko Perusahaan.

• Penetapan (justification) atas hal-hal yang terkait dengan keputusan-keputusan bisnis yang menyimpang dari prosedur dan kebijakan Perusahaan.

b. Komite Pemantau Risiko, dengan wewenang dan tanggung jawab :• Membantu Dewan Komisaris dalam proses pemberian

persetujuan kebijakan manajemen risiko.• Membantu Dewan Komisaris dalam hal evaluasi

tentang kesesuaian kebijakan manajemen risiko dengan pelaksanaan kebijakan tersebut.

• Membantu Dewan Komisaris memantau dan mengevaluasi pelaksanaan tugas Komite Manajemen Risiko dan Satuan Kerja Manajemen Risiko guna memberikan rekomendasi kepada Dewan Komisaris.

• Membantu Dewan Komisaris mengevaluasi permohonan Direksi yang berkaitan dengan transaksi yang memerlukan persetujuan Dewan Komisaris.

Dewan Komisaris dan Direksi bertanggungjawab atas efektivitas penerapan Manajemen Risiko Perusahaan dengan memahami risiko-risiko yang dihadapi, memberikan arahan yang jelas, melakukan pengawasan dan mengembangkan budaya Manajemen Risiko di Perusahaan. Selain itu Dewan Komisaris dan Direksi juga memastikan struktur organisasi yang memadai, menetapkan tugas dan tanggung jawab yang jelas pada masing-masing unit, serta memastikan kecukupan kuantitas dan kualitas sumber daya manusia untuk mendukung penerapan Manajemen Risiko yang efektif dan menyeluruh.

2. Kecukupan Kebijakan, Prosedur dan Penetapan LimitBeberapa hal yang mendasari penyusunan kebijakan, prosedur dan limit risiko Perusahaan, antara lain:a. Visi, misi, dan strategi bisnis Perusahaan,b. Karakteristik dan kompleksitas bisnis,c. Profil risiko,d. Tingkat risiko yang akan diambil, sertae. Peraturan yang ditetapkan otoritas dan/ atau praktek


methodology in identifying, measuring, monitoring and controlling the risks by adopting the international standards related to the recognized risk management.

4 (four) main pillar of Risk Management Application in the Company:1. Active supervision from Board of Commissioners and Directors Company established the devices that have the function in assisting

Board of Commissioners and Directors in supervising as well as applying the principles of Good Corporate Governance (GCG) and Risk Management in every business activities. The devices are:a. Risk Management Committee, with the authorities and

responsibilities :• Together with the related Head of Division and Risk

Mangement Unit arrange the risk management policies including the strategies and Risk Management framework as well as the contingency plan in anticipating the abnormal conditions.

• Enhance the process of Risk Management periodically or insidentally as the result of an amendment of external and internal condition of the company which affect the capital adequacy anfd Risk Profile of the Company.

• Determination ( justification ) on matters related to business decisions that deviate from the procedures and policies of the Company.

b. Risk Monitoring Committee, with the authorities and responsibilities :• Assisting Board of Commissioners in the process of

approving the risk management policies.• Assisting Board of Commissioners in evaluating cases about

the appropriation of risk management policies with the implementation of the policies.

• Assisting Board of Commissioners in observing and evaluating the duties of Risk Management Committee and Risk Management Unit in order to provide the recommendation to Board of Commissioners.

• Assisting Board of Commissioners in evaluating the petition of Board of Directors which related to the transactions that need the approval from Board of Commissioners.

Board of Commissioners and Directors responsible on the effectiveness of Risk Management Application in the Company by understanding the faced risks, giving the clear directions, supervising and developing the Risk Management Culture in the Company. Besides that, Board of Commissioners and Directors also ensure the adequated organizational structure, determining the clear duties and responsibilities in each units, as well as ensuring the quantity and quality adequacy of Human Resources to support the effective and entired Risk Management Application.

2. The Adequacy of Policy, Procedure and Limit Determination Some cases that give the basis of the arrangement of the policy,

procedure and risk limit of the Company, among others:a. Vission, Mission, and Business Strategies of The Company,b. Characteristics and Complexity of Business,c. Risk Management,d. The taken level of the Risk, as well ase. The Rules that are determined by authority and/ or healthy

banking practices.




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3. Kecukupan proses identifikasi, pengukuran, pemantauan dan pengendalian risikoBagian utama dari proses penerapan Manajemen Risiko merupakan proses identifikasi, pengukuran, pemantauan dan pengendalian risiko, untuk itu Satuan Kerja Manajemen Risiko yang dibentuk secara independen dari satuan kerja bisnis Perusahaan senantiasa melakukan penyusunan profil risiko, penilaian risiko (Risk Assessment) untuk produk dan aktivitas baru, kajian kebijakan dan pedoman baru yang merupakan salah satu wujud penerapan manajemen risiko Perusahaan serta penyusunan laporan analisa pengelolaan risiko untuk memantau eksposur risiko sejalan dengan perkembangan bisnis Perusahaan. Proses identifikasi, pengukuran, pemantauan dan pengendalian risiko dilakukan untuk 8 risiko yakni Risiko Kredit, Pasar, Likuiditas, Operasional, Hukum, Stratejik, Kepatuhan dan Risiko Reputasi.

4. Sistem pengendalian intern yang menyeluruhSelain itu proses penerapan Manajemen Risiko yang efektif juga harus dilengkapi dengan sistem pengendalian intern yang handal dan menyeluruh. Penerapan sistem pengendalian intern secara efektif dapat membantu pengurus Perusahaan menjaga aset, menjamin tersedianya pelaporan keuangan, meningkatkan kepatuhan Perusahaan terhadap ketentuan dan peraturan perundang-undangan yang berlaku serta mengurangi risiko terjadinya kerugian, penyimpangan dan pelanggaran aspek kehati-hatian. Hal ini jelas menjadi tanggung jawab dari seluruh satuan kerja bisnis dan satuan kerja pendukung serta Satuan Kerja Audit Intern.

RISIKO KREDIT

Risiko kredit adalah risiko akibat kegagalan debitur dan/atau pihak lain dalam memenuhi kewajibannya. Eksposur risiko kredit diukur dari kinerja pihak lawan, penerbit, dan peminjam dana serta konsentrasi penyediaan dana kepada debitur, wilayah geografis, produk, jenis pembiayaan, atau lapangan usaha tertentu.

Proses Manajemen Risiko Kredit

Credit Risk Management Process


IdentifikasiIdentification

Identifikasi atas eksposur risiko kredit dilakukan Perusahaan pada portofolio aset, tingkat konsentrasi dari penyaluran dana yang dilakukan, kualitas penyaluran dana, pencadangan dan strategi penyaluran dana serta pengaruh faktor eksternal. Identifikasi risiko kredit juga dilakukan untuk produk dan/ atau aktivitas baru yang terekspos risiko kredit guna menentukan desain pengendalian yang efektif secara dini.The identification of credit risk exposure on the portfolio of assets, the concentration level of the funds distribution, the quality of funds distribution , reserves and fund distribution strategies as well as the influence of external factors. Identification of credit risk is also carried out on new products and / or new activities that are exposed to credit risk in order to determine the design of effective control early.

PengukuranMeasurement

Pengukuran terhadap risiko kredit bertujuan untuk mengetahui besaran eksposur yang dihadapi Perusahaan dari risiko kredit. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko. Untuk melengkapi pengukuran risiko kredit, Perusahaan juga senantiasa melakukan stress testing dengan metode dan asumsi tertentu untuk mengetahui estimasi potensial loss yang akan dihadapi oleh Perusahaan pada kondisi disaster.The measurement of credit risk aims to determine the amount of exposure met by the Company from credit risk. Measurements were made base on quantitatively and qualitatively from the risk identification results. To complete the measurement of credit risk, the Subsidiaries also continues to do stress testing with certain methods and assumptions to determine the estimated potential loss that would be met by the Subsidiaries in disaster conditions

3. The Adequacy of Identification process, measurement, monitoring and risk controlling

Main part of Risk Management Application Process is the identification process, measurement, monitoring and risk controlling, so that Risk Management Unit which is formed independently from Business Unit of the Company always arranges the risk profile, Risk Assessment for the new products and activities, the review of policy and new guideline which is one of the features of risk management of the Company as well as the arrangement of risk control analysis report to observe the exposure risks in the line with the business development of the Company. The Identification Process, measurement, monitoring and risk controlling are undertaken for 8 risks namely Credit Risk, Market, Liquidity, Operational, Legal, Strategic, compliance and Risk of Reputation.

4. Entire Internal Control System Besides that, the process of effective Risk Management Application

must also be completed with the reliable and entired internal control system. The application of effective internal control system can help the Boards of the Company to maintain the assets, ensure the availability of financial statements, improving the compliance of the Company to the terms and Rules of applicable legislatives as well as reducing the loss risks, Distortion and violation of prudential aspects. This is clear becoming the responsibilities from all business units and supporting units as well as Internal Audit Work Unit.

CREDIT RISK

Credit Risk is the risk as a result of failure of the debtor and/ or other parties in complying the obligations. The credit risk exposure is measured from the performance of opponent parties, publisher, and fund lending as well as the consentration of fund provision to the debtor, geographical region, products, types of paying, or certain business fields.




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PengawasanMonitoring

Perusahaan melakukan pemantauan terhadap besaran eksposur risiko kredit, risk appetite, toleransi risiko dan hasil stress testing yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Company monitors the amount of credit risk exposure, risk appetite, risk tolerance and stress testing results that have been measured and presented in the report Analysis of Risk Management to then be submitted to the management in order to mitigate the risks and the actions needed.

PengendalianControl

Beberapa pengendalian yang diterapkan oleh Perusahaan terhadap eksposur risiko kredit yang dihadapi antara lain :Some controls are applied by the Company for credit risk exposure , such as:a. Penetapan kebijakan kewenangan persetujuan kredit, yang mengatur kewenangan dan limit kredit terbaru yang

diputuskan oleh Komite Kredit.a. Establishment of credit approval authority policies, which regulates the authority and the latest credit limit decided by the

Credit Committee.b. Evaluasi berkala atas kinerja kredit pada Rapat Dewan Komisaris dan Direksi mencakup pemenuhan target kredit,

kolektibilitas, kredit bermasalah, kebijakan pricing, sumber pendanaan dan biaya dana, serta net interest margin.b. Periodic evaluations of the credit performance to the the Board of Commissioners and Board of Directors meetings , about

credit target fulfillment, collectability, loans problem, pricing policies, financing sources and the funds cost, as well as the net interest margin..

c. Persetujuan kredit dan perpanjangan kredit selalu melalui Komite kredit.c. Credit approval and credit extension are always through the credit committee.d. Analisa portofolio kredit secara berkala berdasarkan sektor ekonomi, peminjam, jenis mata uang dan besaran

agregatnya.d. Analysis of loan portfolio was made periodically refer to economic sector, borrower, currency type and aggregate amounte. Monitoring atas kelancaran pembayaran bunga dan pokok yang sedang berjalan.e. Monitoring on the smooth of interest and principal repayments that are ongoing.f. Melakukan penagihan dan upaya penyelesaian kredit bermasalah.f. Performs the Billings payment and efforts to resolve the credibility of the debtor.g. Evaluasi dan verifikasi usaha debitur guna mengetahui kredibilitas debitur.g. Debtor’s business Evaluation and verification to determine the credibility of the debtor.h. Compliance review yang dilaksanakan oleh satuan kerja kepatuhan atas proses pemberian kredit khususnya dalam

hal legalitas usaha, BMPK dan konsentrasi kredit.h. Compliance review conducted by the working unit of compliance on the loan process, especially in terms of the legality of

business, BMPK and credit concentration.i. Loan review yang dilakukan oleh divisi Kredit.i. Loan review conducted by the Credit division.

RISIKO PASAR

Risiko pasar adalah risiko pada posisi neraca dan rekening administratif termasuk transaksi derivatif, akibat perubahan dari kondisi pasar, termasuk risiko perubahan harga option. Risiko pasar meliputi risiko suku bunga, risiko nilai tukar, risiko ekuitas dan risiko komoditas yang dapat berasal baik dari posisi trading book maupun posisi banking book.

Proses Manajemen Risiko Pasar

Market Risk Management Process



Identifikasi atas eksposur risiko pasar dilakukan Perusahaan pada volume dan komposisi portofolio yang terekspos risiko pasar, kerugian potensial risiko interest rate risk in banking book serta strategi dan kebijakan bisnis yang ditentukan oleh Perusahaan terkait risiko pasar. Identifikasi risiko pasar juga dilakukan untuk produk dan/atau aktivitas baru yang terekspos risiko pasar guna menentukan desain pengendalian yang efektif secara dini.The identification of credit risk exposure on the volume and composition of the portfolio exposed to market risk, the risk of potential losses interest rate risk in the banking book as well as the strategy and business policy as determined by the Subsidiaries related to market risk. Identification of market risk is also carried out for products and / or new activities exposed to market risk in order to determine the design of early effective control .

MARKET RISK

Market Risk is the risk in the position of balance sheet and administrative account include the derivative transaction, as a result of the amendment of market condition, as well as the amenment risk of price option. Market risk includes the risk of interest rate, risk of exchange rate, risk of equity and risk of comodity that can be either from the position of trading book or the position of banking book.




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Pengukuran terhadap risiko pasar bertujuan untuk mengetahui besaran eksposur yang dihadapi Perusahaan dari risiko pasar. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko. Untuk melengkapi pengukuran risiko pasar, Perusahaan juga senantiasa melakukan stress testing dengan metode dan asumsi tertentu untuk mengetahui estimasi potensial loss yang akan dihadapi oleh Perusahaan pada kondisi disaster.The measurement of the market risk exposure aims to determine the amount of risk met by the Company from the market. Measurements were made base on quantitatively and qualitatively by risk identification results. To complete the measurement of market risk, the Subsidiaries also continues to do stress testing with certain methods and assumptions to determine the estimated potential loss that would be met by the Subsidiaries in disaster conditions.


Perusahaan melakukan pemantauan terhadap besaran eksposur risiko pasar, risk appetite, toleransi risiko dan hasil stress testing yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Company monitors the amount of market risk exposure, risk appetite, risk tolerance and stress testing results that have been measured and presented in the report Analysis of Risk Management to then be submitted to the management in order to mitigate the risks and necessary actions

PengendalianControl

Beberapa pengendalian yang diterapkan oleh Perusahaan terhadap eksposur risiko pasar yang dihadapi antara lain :Some controls are applied by the Company to market risk exposure faced by, among others:a. Melaksanakan fungsi ALCO (Asset and Liability Committee) yang membahas kondisi pasar, melakukan perhitungan

biaya dana, dan Net Interest Margin untuk menetapkan tindakan yang akan diambil.a. Carry out the functions of ALCO (Asset and Liability Committee) which discusses the market conditions, calculating the

cost of funds, and the net interest margin to define the action to be taken.b. Monitoring tingkat suku bunga dan nilai tukar yang berlaku dipasar secara harian yang dilakukan oleh Bagian

Treasury.b. Monitoring the level of interest rates and exchange rates prevailing daily market conducted by the Treasury Section.c. Pemantauan berkala PDN (Posisi Devisa Neto).c. Regular monitoring on PDN (Net Foreign Exchange Position).d. Penetapan limit open positiond. The determination of limit open positione. Mark to market surat berharga kategori AFS guna mengetahui nilai kini dari surat berharga tersebut pada pasare. Mark to market securities in AFS category in order to know the latest value from the sucurities to the market f. Pemantauan harian eksposur risiko pasar akibat pengaruh suku bunga untuk portofolio surat berharga dengan

kategori available for sale yang dimiliki sebagai fungsi early warning atas informasi nilai surat berharga kepada Direksi

f. Daily monitoring of market risk exposure due to the effect of the interest rate for the portfolio of securities with the available for sale category held as early warning function of the information value of the securities to the Board of Directors

RISIKO LIKUIDITAS

Risiko likuiditas adalah risiko akibat ketidakmampuan Perusahaan untuk memenuhi kewajiban yang jatuh tempo dari sumber pendanaan arus kas, dan/atau dari aset likuid berkualitas tinggi yang dapat diagunkan, tanpa mengganggu aktivitas dan kondisi keuangan Perusahaan yang disebut juga sebagai risiko likuiditas pendanaan (funding liquidity risk). Eksposur risiko likuiditas juga ditimbulkan akibat ketidakmampuan Perusahaan melikuidasi aset tanpa terkena diskon yang material karena tidak adanya pasar aktif atau gangguan pasar yang parah yang disebut juga sebagai risiko likuiditas pasar (market liquidity risk).

LIQUIDITY RISK

Liquidity risk is the risk as a result of inability of the company to meet the obligations which the maturity is from cash flow funding sources, and/ or from the high quality liquid assets that can be collateraled, without disturbing the activities and financial conditions of the Company which is also mentioned as funding liquidity risk. Liquidity risk exposure is also appeared as a result of incapable iof the company in liquiditing the assets without being material discounted because there is no active market or severe market diorders which is also called as market liquidity risk.




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Proses Manajemen Risiko Likuiditas

Liquidity Risk Management Process



Identifikasi atas eksposur risiko likuiditas dilakukan Perusahaan pada komposisi aset, kewajiban dan transaksi rekening administratif, konsentrasi aset dan kewajiban Perusahaan, kebutuhan dan kerentanan pendanaan, serta akes pada sumber pendanaan. Identifikasi risiko likuiditas juga dilakukan untuk produk dan/ atau aktivitas baru yang terekspos risiko likuiditas guna menentukan desain pengendalian yang efektif secara dini.The Identification of liquidity risk exposure on the assets composition, liabilities and off-balance sheet transactions, the assets concentration and Subsidiaries liabilities, financing needs and vulnerabilities, as well access on funding sources. Identification of liquidity risk are also carried out for products and / or new activities that are exposed to liquidity risk determines the early design of effective control.


Pengukuran terhadap risiko likuiditas bertujuan untuk mengetahui besaran eksposur yang dihadapi Perusahaan dari risiko likuiditas. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko. Untuk melengkapi pengukuran risiko likuiditas, Perusahaan juga senantiasa melakukan stress testing dengan metode dan asumsi tertentu untuk mengetahui estimasi potensial loss yang akan dihadapi oleh Perusahaan pada kondisi disaster.The measurement of liquidity risk aims to determine the amount of exposures met by the Company of liquidity risk. Measurements were made base on quantitatively and qualitatively from the risk identification results . To complete the liquidity risk measurement, the Subsidiaries also continues to do stress testing with certain methods and assumptions to determine the estimated potential loss that would be met by the Subsidiaries in disaster conditions.


Perusahaan melakukan pemantauan terhadap besaran eksposur risiko likuiditas, risk appetite, toleransi risiko dan hasil stress testing yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Company monitors the amount of liquidity risk exposure, risk appetite, risk tolerance and stress testing results, that have been measured and presented in the report Analysis of Risk Management to be submitted to the management in order to mitigate the risks and necessary actions.

PengendalianControl

Beberapa pengendalian yang diterapkan oleh Perusahaan terhadap eksposur risiko likuiditas yang dihadapi antara lain:Some controls are applied by the Company to liquidity risk exposure, among others:a. Melaksanakan monitoring secara harian atas besarnya penarikan dana oleh nasabah baik penarikan melalui

kliring maupun tunai.a. Carry out daily monitoring on the amount of withdrawals by customers either through clearing or cash withdrawals.b. Pemantauan dan pengelolaan GWM (Giro Wajib Minimum).b. Monitoring and management of the GWM (reserve requirement Statutory).c. Penetapan dan review berkala limit PUAB/ money market.c. Determination and Regular Review on the limit of PUAB/ money market. d. Untuk menjaga likuiditas, Perusahaan menempatkan dana pada secondary reserve seperti surat berharga atau

sertifikat Bank Indonesia.d. To maintain liquidity, the Company placed funds in the secondary reserve as securities or certificates of Bank Indonesia.e. Kerjasama Credit Line Money Market yang bersifat uncomited.e. Uncomitted feature Partnership in Credit Line Money Marketf. ALCO (Aset and Liability Committee) yang melakukan pengelolaan likuiditas Perusahaan seperti pemantauan

posisi LDR dan Maturity Profile.f. ALCO (Asset and Liability Committee) which manages the Company’s liquidity such as monitoring the position of LDR

and Maturity Profile.

RISIKO OPERASIONAL

Risiko operasional adalah risiko akibat ketidakcukupan dan/atau tidak berfungsinya proses internal, kesalahan manusia (human error), kegagalan sistem, dan/atau adanya kejadian eksternal yang mempengaruhi operasional Perusahaan. Eksposur risiko operasional disebabkan antara lain oleh sumber daya manusia, proses internal, sistem (TI), dan kejadian eksternal.

OPERATIONAL RISK

Operational Risk is the risk as a result of inadequacy and/ or not function in the internal process, human error, system error, and/ or external events that affect the operational of the Company. Operational Risk Exposure is caused by Human Resources, internal process, system (IT), and external events.




277

Proses ManajemenRisiko Operasional

Operational Risk Management Process



Identifikasi atas eksposur risiko operasional dilakukan Perusahaan pada Karakteristik dan kompleksitas bisnis, sumber daya manusia, teknologi informasi, infrastruktur pendukung, fraud (internal dan eksternal) serta kejadian-kejadian eksternal. Identifikasi risiko operasional juga dilakukan untuk produk dan/ atau aktivitas baru yang terekspos risiko operasional guna menentukan desain pengendalian yang efektif secara dini.The Identification of operational risk exposures on the characteristics and complexity of the business, human resources, information technology, infrastructure support, fraud (internal and external) as well as external events. Identification of operational risk is also carried out for products and / or new activities that exposed operational risks in order to determine the design of early effective control.


Pengukuran terhadap risiko operasional bertujuan untuk mengetahui besaran eksposur yang dihadapi Perusahaan dari risiko operasional. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko. Metode yang digunakan Perusahaan dalam melakukan pengukuran terhadap risiko operasional adalah metode KRI (Key Risk Indicator).The measurement of operational risks aims to determine the amount of exposures met by the Company from operational risk. Measurements were made base on quantitatively and qualitatively from the risk identification results. The method used by the Subsidiaries in measuring the operational risk is a method of KRI (Key Risk Indicators).


Perusahaan melakukan pemantauan terhadap besaran eksposur risiko operasional, risk appetite dan toleransi risiko yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Company monitors the amount of operational risk exposures, risk appetite and risk tolerance that has been measured and analysis presented in this report for the Risk Management and then submitted to the management in order to mitigate the risks and necessary actions

PengendalianControl

Beberapa pengendalian yang diterapkan oleh Perusahaan terhadap eksposur risiko operasional yang dihadapi antara lain:Some controls are applied by the Company against exposure to operational risks, among others:a. Kebijakan dan Pedoman Anti Fraud untuk memitigasi eksposur risiko opersional yang timbul dari kejadian Fraud.a. Policies and Guidelines for Anti-Fraud to mitigate operational risk exposures arising from fraud.b. Memberikan sosialisasi Anti Fraud secara berkala.b. Giving the socialization of Anti Fraud Regularlyc. Penetapan limit dan otorisasi transaksi.c. Limits and transaction authorization.d. SOP terkait transaksi perbankan sebagai mitigasi risiko operasional.d. SOP of banking transactions as mitigating operational risk.e. Analisa dan tindak lanjut kejadian Human Error.e. The Analysis and Follow up of Human Error.f. Monitoring jaringan IT.f. IT network monitoring.g. Maintenance Perangkat dan aplikasi core banking.g. Maintenance Tool and core banking applications.h. Prosedur (tata cara) perekrutan karyawan baru.h. Recruitment of new employees Procedure (ordinance)i. Kebijakan mutasi dan rotasi karyawan.i. Mutation and rotation of employees policies.j. Kebijakan BCP (Business Continuity Plan). j. BCP (Business Continuity Plan) policies.

RISIKO HUKUM

Risiko hukum adalah risiko yang timbul akibat tuntutan hukum dan/atau kelemahan aspek yuridis. Risiko ini juga dapat timbul antara lain karena ketiadaan peraturan perundang-undangan yang mendasari atau kelemahan perikatan, seperti tidak dipenuhinya syarat sahnya kontrak atau agunan yang tidak memadai.

LEGAL RISK

Legal risk is the risk which appeared as a result of law demands and/ or the weakness of judicial aspects. This risk can also arise among others due to the absence of legislative rules which is the base of or the weakness of Alliance, like there is no completion of the legal terms of the contract or collaterqal which is not adequate.




278

Proses ManajemenRisiko Hukum

Legal Risk Management Process



Identifikasi atas eksposur risiko hukum dilakukan Perusahaan pada faktor litigasi, perikatan, dan pemenuhan ketentuan dan peraturan perundang-undangan terutama atas produk yang dimiliki Perusahaan. Identifikasi risiko hukum juga dilakukan untuk produk dan/atau aktivitas baru yang terekspos risiko hukum guna menentukan desain pengendalian yang efektif secara dini.The Identification of the legal risk exposure in litigation factor, engagement, and compliance the rules and regulations, especially on the Subsidiaries products. Identification of legal risk is also carried out for products and / or new activities are exposed to legal risk in order to determine the design of early effective control.


Pengukuran terhadap Risiko hukum bertujuan untuk mengetahui besaran eksposur yang dihadapi Perusahaan dari risiko hukum. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko.The Measurement of Legal Risk aimed to know the amount of the exposures faced by the Company from the legal risk. The measurement is undertaken either in quantitative or qualitative from the results of risk identification.


Perusahaan melakukan pemantauan terhadap besaran eksposur risiko hukum, risk appetite dan toleransi risiko yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Company monitors the amount of legal risk exposure, risk appetite and risk tolerance that has been measured, and analysis presented in this report for the Risk Management and then submitted to the management in order to mitigate the risks and necessary actions.

PengendalianControl

Beberapa pengendalian yang diterapkan oleh Perusahaan terhadap eksposur risiko hukum yang dihadapi antara lain :Some controls are applied by the Subsidiaries against exposure to legal risks, among others:a. Melakukan kajian hukum atas dokumen-dokumen yang memiliki aspek hukum baik berupa perjanjian atau

peraturan internal sebelum diberlakukan.a. To review the law on documents that have legal aspects of either the agreement or the internal regulations before they

are applied.b. Memonitor perkara pengadilan yang sedang berlangsung dan mengikuti segala perkembangannya.b. Monitor the ongoing court case and monitor all developments.c. Melakukan evaluasi transaksi material dari aspek hukum sebelum transaksi dijalankan.c. To evaluate the material transactions of the legal aspects before the transaction is executed.d. Memberikan pemahaman aspek-aspek hukum kepada karyawan yang sehari-harinya memiliki eksposur risiko

hukum.d. Provide the understanding into the legal aspects to employees who daily have legal risk exposure.e. Kajian produk dan/atau aktivitas baru oleh bagian legal.e. Review of products and / or new activities by the legal section.

RISIKO STRATEJIK

Risiko stratejik adalah risiko akibat ketidaktepatan Perusahaan dalam mengambil keputusan dan/atau pelaksanaan suatu keputusan stratejik serta kegagalan dalam mengantisipasi perubahan lingkungan bisnis. Eksposur risiko stratejik antara lain ditimbulkan dari kelemahan dalam proses formulasi strategi dan ketidaktepatan dalam perumusan strategi, ketidaktepatan dalam implementasi strategi dan kegagalan mengantisipasi perubahan lingkungan bisnis.

STRATEGIC RISK

Strategic Risk is the risk as a result of inappropriation of the company in making the decision and/ or the implementation of a strategic decision as well as the failure in anticipating the business field amendment. Strategic risk exposure among others is appeared from the weakness in strategic formulation process and inappropriation in strategic formulation, inappropriation in implementing the strategy and failure of anticipating the business field amendment.




279

Proses ManajemenRisiko Stratejik

Strategic Risk Management Process



Identifikasi atas eksposur risiko stratejik dilakukan Perusahaan pada strategi bisnis Perusahaan, strategi berisiko rendah dan berisiko tinggi, posisi bisnis Perusahaan dan pencapaian rencana bisnis Perusahaan. Identifikasi risiko stratejik juga dilakukan untuk produk dan/atau aktivitas baru yang terekspos risiko stratejik guna menentukan desain pengendalian yang efektif secara dini. Company make identification of strategic risk exposures on the Company’s business strategy, low-risk and high risk strategy, the Company’s business position and the achievement of the Company’s business plan. Identification of strategic risk is also carried out for products and / or new activities exposed strategic risk in order to determine the design of early effective control .


Pengukuran terhadap risiko stratejik bertujuan untuk mengetahui besaran eksposur yang dihadapi Perusahaan dari Risiko stratejik. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko.The measurement of strategic risk exposure aims to determine the amount of risk met by the Company’s strategic. Measurements were made base on quantitatively and qualitatively from the results of risk identification.


Perusahaan melakukan pemantauan terhadap besaran eksposur risiko stratejik, risk appetite dan toleransi risiko yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Company monitors the amount of strategic risk exposures, risk appetite and risk tolerance that has been measured, and analysis presented in this report for the Risk Management and then submitted to the management in order to mitigate the risks and the neccessary actions.

PengendalianControl

Beberapa pengendalian yang diterapkan oleh Perusahaan terhadap eksposur risiko stratejik yang dihadapi antara lain :Some controls are applied by the Company to the strategic risk exposure , among others:a. Monitoring rencana bisnis Perusahaan secara periodik.a. Monitoring the Company’s business plan periodically.b. Membuat kebijakan untuk melaksanakan strategi yang telah ditetapkan.b. Create policies to implement the strategy that has been set.c. Melakukan kajian dan analisis untuk setiap produk dan aktivitas baru yang akan dijalankan Perusahaan.c. Review and analysis every products and new activities that will be executed by the Company.d. Menetapkan dan mengevaluasi strategi-strategi khusus dalam memasarkan produk dan/atau aktivitas baru.d. Determine and evaluate the special strategies in marketing the products and/ or new activities.e. Monitoring coorporate plan.e. Monitoring the coorporate plan.

RISIKO KEPATUHAN

Risiko kepatuhan adalah risiko yang timbul akibat tidak mematuhi dan/atau tidak melaksanakan peraturan perundang-undangan dan ketentuan yang berlaku. Eksposur risiko kepatuhan timbul karena kurangnya pemahaman atau kesadaran hukum terhadap ketentuan maupun standar bisnis yang berlaku umum.

Proses Manajemen Risiko Kepatuhan

Compliance Risk Management Process



Identifikasi atas eksposur risiko kepatuhan dilakukan Perusahaan pada signifikansi, jenis, frekuensi dan materialitas pelanggaran, track record kepatuhan Perusahaan dan pemenuhan ketentuan untuk transaksi keuangan tertentu. Identifikasi risiko kepatuhan juga dilakukan untuk produk dan/ atau aktivitas baru yang terekspos risiko kepatuhan guna menentukan desain pengendalian yang efektif secara dini.The Identification of risk exposure on the significance, the type, frequency and materiality of the breach, the track record of Company’s Compliance and regulatory compliance for certain financial transactions. Identification of compliance risk is also carried out for products and / or new activities exposed compliance risk to determine the design of early effective control.

COMPLIANCE RISK

Compliance risk is the risk which appeared as a result of incompliance and/ or isn’t implementing the applicable legislative rules and terms. Compliance Risk Exposure arose due to less understanding or awakeness of law on the terms and also the business standard which is applied generally.




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Pengukuran terhadap Risiko kepatuhan bertujuan untuk mengetahui besaran eksposur yang dihadapi Perusahaan dari risiko kepatuhan. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko.The measurement of compliance risk exposure aims to determine the magnitude of the risks met by the Company of compliance risk. Measurements were made base on either quantitative or qualitative from risk identification results.


Perusahaan melakukan pemantauan terhadap besaran eksposur risiko kepatuhan, risk appetite dan toleransi risiko yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Company monitors the amount of risk exposure compliance, risk appetite and risk tolerance that has been measured, and analysis presented in this report for the Risk Management and then submitted to the management in order to mitigate the risks and the actions needed.

PengendalianControl

Beberapa pengendalian yang diterapkan oleh Perusahaan terhadap eksposur risiko kepatuhan yang dihadapi antara lain:Some controls are applied by the Subsidiaries against exposure to compliance risks, among others:a. Menyusun kebijakan dan pedoman yang mengacu kepada peraturan dan ketentuan yang berlaku, seperti

Undang-Undang, Peraturan Pemerintah, Peraturan Otoritas Jasa Keuangan dan Peraturan Bank Indonesia.a. Develop policies and guidelines, that refer to the applicable rules and terms, such as Law, Government Regulation, FSA

Regulation and Bank Indonesia Regulation.b. Melakukan sosialisasi dan pelatihan kepada karyawan Perusahaan mengenai peraturan dan ketentuan yang

berlaku serta sanksinya.b. Socialization and training for the employees of the Company about the applicable rules and terms, as well as the

sanctions.c. Melakukan pengkinian atas informasi peraturan dan ketentuan, baik eksternal maupun internal, yang masih

berlaku maupun yang telah dicabut.c. Updating the rule and regulation informations, both external and internal, which are still valid or that have been

revoked.d. Melaksanakan fungsi pengendalian terhadap pelaksanaan kepatuhan pada semua lini organisasi dan aktivitas

Perusahaan yang dilaksanakan oleh fungsi Satuan Kerja Audit Intern.d. Carry out the control functions over the implementation of compliance at all levels of the organization and Company’s

activities that are implemented by the Internal Audit Work Unit.e. Kajian Produk dan/atau aktivitas baru oleh bagian Kepatuhan.e. The Review of the Products and / or new activities by the Compliance section.

RISIKO REPUTASI

Risiko reputasi adalah risiko akibat menurunnya tingkat kepercayaan stakeholder yang bersumber dari persepsi negatif terhadap Perusahaan. Pendekatan yang digunakan dalam mengkategorikan sumber risiko reputasi dibagi menjadi dua yaitu bersifat tidak langsung (below the line) dan bersifat langsung (above the line).

Proses ManajemenRisiko ReputasiReputation Risk

Management Process



Identifikasi atas eksposur risiko reputasi dilakukan Perusahaan pada reputasi pemilik Perusahaan dan Perusahaan terkait, etika bisnis, produk dan kerjasama bisnis Perusahaan, pemberitaan negatif serta keluhan nasabah. Identifikasi risiko reputasi juga dilakukan untuk produk dan/ atau aktivitas baru yang terekspos risiko reputasi guna menentukan desain pengendalian yang efektif secara dini.The identification of risk exposure by the reputation of the owner of the Subsidiaries and related companies, business ethics, product and business cooperation, negative publicity and customer complaints. Identification of reputation risk is also carried out for products and / or new activities that are exposed to reputation risk to determine the design of early effective control.


Pengukuran terhadap Risiko reputasi bertujuan untuk mengetahui besaran eksposur yang dihadapi Perusahaan dari risiko reputasi. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko.The measurement of reputation risk aims to know the amount of exposures that faced by the Company from the risk of reputation. Measurements were made base on either quantitative or qualitative from the risk identification results.

REPUTATION RISK

Reputation risk is the risk as a result of the decrease of the stakeholder’s trust which comes from the negative perseption to the Company. The approach which is used in categorying the reputation risk sources divide into two namely indirect (below the line) and direct (above the line) .




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Perusahaan melakukan pemantauan terhadap besaran eksposur risiko reputasi, risk appetite dan toleransi risiko yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Company monitors the amount of reputation risk exposure, risk appetite and risk tolerance that has been measured, and presented in the report Analysis of Risk Management and submitted to the management in order to mitigate the risks and the necessarry actions .

PengendalianControl

Beberapa pengendalian yang diterapkan oleh Perusahaan terhadap eksposur risiko reputasi yang dihadapi antara lain :Some controls are applied by the Company against reputation risk exposure , among others:a. Menangani dan menindaklanjuti setiap pengaduan/ keluhan nasabaha. Handle and Follow Up every claims/ complaints of the Customersb. Penetapan standar waktu penyelesaian pengaduan/ keluhan sesuai dengan ketentuan yang berlaku.b. The determination in the time resolvation standard of the claims/ complaints base on the applicable terms.c. Melaksanakan CSR (Corporate Social Responsibility).c. Performing CSR (Corporate Social Responsibility). d. Mempelajari dan mengklarifikasi segala pemberitaan negatif serta memberikan respon secepatnya.d. Learning and Clarifying all negative notifications as well as giving the feedback as soon as possible. e. Secara kontinyu melaksanakan pelatihan karyawan untuk dapat meningkatkan kualitas pelayanan.e. Continue in training the employees for the improvement of the service quality.

36. PENYAJIAN KEMBALI LAPORAN KEUANGAN TAHUN 2014

Efektif 1 Januari 2015, Perusahaan telah menerapkan PSAK 24 (Revisi 2013) yang merubah kebijakan akuntansi untuk pembukuan keuntungan (kerugian) aktuaria karena pengukuran kembali atas program imbalan pasti dibukukan sekaligus di penghasilan komprehensif lain dan tidak diamortisasi lagi. Perubahan ini telah diberlakukan retroaktif dan laporan keuangan tahun 2014 sebagai informasi komparatif telah disajikan kembali.

Pengaruh dari penyajian kembali terhadap laporan keuangan adalah :

Dilaporkansebelumnya

RpPenyesuaian

Rp

Setelah disajikankembali

Rp

Aset lain-lain 90.365.520.371 3.354.132.942 93.719.653.313 Other assets

Liabilitas imbalan kerja karyawan (44.772.992.000) (13.731.403.000) (58.504.395.000) Liabilities for employee benefits

Saldo laba tidak ditentukanpenggunaannya (1.148.884.488.111) 10.298.552.250 (1.138.585.935.861)

Retained earnings are not determined its use

Beban umum dan administrasi 108.767.079.714 (40.548.001) 108.726.531.713 General and administrative expenses

Beban pajak 78.909.565.542 132.883.750 79.042.449.292 The tax burden

Kerugian aktuaria karenapengukuran kembali 490.987.000 2.144.458.000 2.635.445.000 Losses are due remeasurement

Keuntungan yang belum direalisasidari aset yang tersedia untuk dijual (314.871.233) 78.717.808 (236.153.425)

Unrealised gainsfrom assets available for sale

Pajak penghasilan terkait pos-posyang tidak akan dan akandireklasifikasi ke laba rugi - 10.171.240.281 10.171.240.281

Income tax related postswhich will not, and willreclassified to profit or loss

Laba bersih komprehensif 279.859.926.124 (12.408.034.030) 267.451.892.094 Comprehensive income

37. LABA BERSIH PER SAHAM DASAR

2015 2014

Laba bersih Rp 240.771.963.945 Rp 236.938.171.251 Net Profit

Jumlah saham biasa yang beredar 4.090.090.000 saham 4.090.090.000 saham Total of common share outstanding

Laba Per Saham Dasar Rp 59 Rp 58 Basic earning per share

36. REPRESENTING THE FINANCIAL STATEMENTS IN 2014

Effective on January 1st, 2015, The Company has applied the SFAS 24 (Revised 2013) which amended the accounting policies for the actuarial profit (loss) booking because of the remeasurement on certain benefit program booked together in other comprehensive income and won’t be amortized anymore. This amendment has been applied retroactively and the financial statements in 2014 as the comparative information has been represented.

The Effects and Representing on the Financial Statements are :

37. NET PROFIT PER BASIC SHARE




282

38. STANDAR AKUNTANSI BARU

Dewan Standar Akuntansi Keuangan - Ikatan Akuntan Indonesia (DSAK-IAI) telah mengeluarkan beberapa Pernyataan Standar Akuntansi Keuangan (PSAK) baru dan revisi dan pencabutan dari standar akuntansi (PPSAK) yang berlaku efektif pada tanggal 1 Januari 2016 :• PSAK No. 1 (Revisi 2015) : Penyajian Laporan Keuangan,• PSAK No. 4 (Revisi 2015) : Laporan Keuangan Tersendiri,• PSAK No. 5 (Revisi 2015) : Segmen Operasi,• PSAK No. 7 (Revisi 2015) : Pengungkapan Pihak-Pihak Berelasi,• PSAK No. 13 (Revisi 2015) : Properti Investasi,• PSAK No. 15 (Revisi 2015) : Investasi Pada Entitas Asosiasi dan

Ventura Bersama,• PSAK No. 16 (Revisi 2015) : Aset Tetap,• PSAK No. 19 (Revisi 2015) : Aset Tak Berwujud,• PSAK No. 22 (Revisi 2015) : Kombinasi Bisnis,• PSAK No. 24 (Revisi 2015) : Imbalan Kerja,• PSAK No. 25 (Revisi 2015) : Kebijakan Akuntansi, Perubahan

Estimasi Akuntansi dan Kesalahan,• PSAK No. 53 (Revisi 2015) : Pembayaran Berbasis Saham,• PSAK No. 65 (Revisi 2015) : Laporan Keuangan Konsolidasian,• PSAK No. 66 (Revisi 2015) : Pengaturan Bersama,• PSAK No. 67 (Revisi 2015) : Pengungkapan Kepentingan Dalam

Entitas Lain,• PSAK No. 68 (Revisi 2015) : Pengukuran Nilai Wajar,• ISAK No. 30 (Revisi 2015) : Pungutan,• ISAK No. 31 (Revisi 2015) : Interprestasi atas Ruang Lingkup PSAK

13 : Properti Investasi.

Perusahaan sedang mengevaluasi dampak dari penerapan standar dan interpretasi baru atau revisi serta pencabutan standar dan interpretasi tersebut terhadap laporan keuangan.

39. KEJADIAN SETELAH TANGGAL NERACA

a. Berdasarkan Surat Keputusan Direktur Jendral Pajak No. KEP-331/WPJ.07/2016 tanggal 27 Januari 2016, Perusahaan mendapat persetujuan penilaian kembali aset tetap untuk tujuan perpajakan yang berlaku per 1 Januari 2016, sehingga nilai buku aset tetap yang dinilai kembali bertambah dari Rp 53.362.589.007 menjadi Rp 334.345.055.900. Atas penilaian kembali tersebut Perusahaan telah membayar pajak penghasilan sebesar Rp 8.429.474.006.

b. Berdasarkan surat dari Otoritas Jasa Keuangan (OJK) No. SR-4/D.03/2016 tanggal 8 Januari 2016, Perusahaan telah mendapat persetujuan untuk pencalonan Bapak Gardjito Heru sebagai komisaris independen. Surat persetujuan tersebut berlaku 6 (enam) bulan sejak tanggal surat dan wajib melaporkan pengangkatan komisaris independen tersebut selambat-lambatnya 10 hari setelah pengangkatan. Sampai dengan tanggal laporan, Perusahaan belum melakukan pengangkatan Bapak Gardjito Heru sebagai komisaris independen.

40. PERSETUJUAN ATAS LAPORAN KEUANGAN

Laporan keuangan terlampir, yang merupakan tanggung jawab Direksi, telah diselesaikan dan disetujui oleh Direksi pada tanggal 21 Maret 2016.

38. NEW ACCOUNTING STANDARD

Board of Financial Accounting Standard – Indonesian Institute of Accountants (DSAK-IAI) has issued several new and revised Statements of Financial Accounting Standard (SFAS) and also the Revocation of Accounting Standard (PPSAK) which is effectively valid on January 1st, 2016 :• SFAS No. 1 (Revised 2015) : The Presentation of Financial Statements,• SFAS No. 4 (Revised 2015) : Separate Financial Statements,• SFAS No. 5 (Revised 2015) : Operating Segments,• SFAS No. 7 (Revised 2015) : Disclosures of Related Parties,• SFAS No. 13 (Revised 2015) : Investment Property,• SFAS No. 15 (Revised 2015) : Investments in Associates and Joint

Ventures,• SFAS No. 16 (Revised 2015) : Fixed Assets,• SFAS No. 19 (Revised 2015) : Intangible Assets,• SFAS No. 22 (Revised 2015) : Business Combinations,• SFAS No. 24 (Revised 2015) : Employees’ Benefits,• SFAS No. 25 (Revised 2015) : Accounting Policies, Changes in

Accounting Estimations and Errors,• SFAS No. 53 (Revised 2015) : Share-based Payments,• SFAS No. 65 (Revised 2015) : Consolidated Financial Statements,• SFAS No. 66 (Revised 2015) : Joint Arrangements,• SFAS No. 67 (Revised 2015) : Disclosure of Interests in Other Entities,• SFAS No. 68 (Revised 2015) : Fair Value Measurement,• IFAS No. 30 (Revised 2015) : Levy,• IFAS No. 31 (Revised 2015) : Interpretation of the Scope SFAS 13 :

Investment Property.

The company is still evaluating the impact of new or revised standard and interpretations as well as the revocation of the standard and interpretations on the financial statements.

39. EVENTS AFTER BALANCE SHEET DATE

a. based on the Decree of Directorate General of Taxation (DGT) No. KEP-331/WPJ.07/2016 on January 27th, 2016, Company got the approval of reassessment of the fixed assets for the purpose in the taxation which is valid per January 1st, 2016, so that the book value of fixed assets which is reassessed increase from Rp 53.362.589.007 to Rp 334.345.055.900. on the reassessment the Company has paid the income tax at the amount of Rp 8.429.474.006.

b. based on the Letter of Financial Services Authority (FSA) No. SR-4/D.03/2016 on January 8th, 2016, Company has got the approval for the candidacy of Mr. Gardjito Heru as Independent Commissioner. The approval letter is valid for 6 (six) months since the letter dated and must report the adoption of the independent commissioner at the latest 10 days after the adoption. Until the reporting date, the company hasn’t made the adoption of Mr. Gardjito Heru as Independent Commissioner.

40. THE APPROVAL OF FINANCIAL STATEMENTS

The enclosed financial statements, that are the responsibilities of Board of Directors, have been finished and approved by the Board of Directors on March 21st, 2016 .

PT MESTIKA BENUA MASDAN ENTITAS ANAK

LAPORAN KEUANGAN KONSOLIDASIANCONSOLIDATED FINANCIAL STATEMENT

31 DESEMBER 2015DECEMBER 31ST, 2015

284

DAFTAR ISITable of Content

1. Surat Pernyataan Direksi ....................................................................................................................... 285

Board of Directors’ Statement Letter

2. Laporan Auditor Independen ........................................................................................................... 287

Statements of Independent Auditor

3. Laporan Posisi Keuangan Konsolidasian .................................................................................... 290

Statements of Financial Consolidated Position

4. Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian ................ 292

Statements of Profit/ Loss and other Comprehensive Income Consolidated

5. Laporan Perubahan Ekuitas Konsolidasian ............................................................................... 294

Statements of Equity Consolidated

6. Laporan Arus Kas Konsolidasian ...................................................................................................... 295

Statements of Cash Flows Consolidated

7. Catatan atas Laporan Keuangan ..................................................................................................... 297

Note of Financial Statements

285

SURAT PERNYATAAN DIREKSITENTANG

TANGGUNG JAWAB ATAS LAPORAN KEUANGAN KONSOLIDASIANPER 31 DESEMBER 2015

SERTA UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUTPT MESTIKA BENUA MAS DAN ENTITAS ANAK

Kami yang bertanda tangan di bawah ini :1. Nama : Indra Halim Alamat : Jl. Haji Zainul Arifin Dalam No. 116-BB, Medan Alamat Domisili : Jl. K.H. Ahmad Dahlan No. 16, Medan Nomor Telepon : 061-4525800 Jabatan : Direktur Utama

2. Nama : Benny Halim Alamat : Jl. Haji Zainul Arifin Dalam No. 116-BB, Medan Alamat Domisili : Jl. Kelapa Sawit No. 2, Medan Nomor Telepon : 061-4525800 Jabatan : Direktur

Menyatakan bahwa :1. Bertanggung jawab atas penyusunan dan penyajian laporan keuangan konsolidasian PT Mestika Benua Mas dan Entitas

Anak;2. Laporan keuangan konsolidasian PT Mestika Benua Mas dan Entitas Anak telah disusun dan disajikan sesuai dengan

Standar Akuntansi Keuangan di Indonesia;3. a. Semua informasi dalam laporan keuangan konsolidasian PT Mestika Benua Mas dan Entitas Anak telah dimuat

secara lengkap dan benar; b. Laporan keuangan konsolidasian PT Mestika Benua Mas dan Entitas Anak tidak mengandung informasi atau fakta

material yang tidak benar, dan tidak menghilangkan informasi atau fakta material;4. Bertanggung jawab atas sistem pengendalian internal dalam PT Mestika Benua Mas dan Entitas Anak.


Medan, 30 Maret 2016

Indra HalimDirektur Utama

Benny HalimDirektur

286

BOARD OF DIRECTORS’ STATEMENT LETTERABOUT

THE RESPONSIBILITIES OF CONSOLIDATED FINANCIAL STATEMENTPER DECEMBER 31ST, 2015

AS WELL AS FOR THE YEAR ENDED ON THAT DATEPT MESTIKA BENUA MAS AND SUBSIDIARIES

We are the ones who signed below :1. Name : Indra Halim Address : Jl. Haji Zainul Arifin Dalam No. 116-BB, Medan Domisile Address : Jl. K.H. Ahmad Dahlan No. 16, Medan Phone : 061-4525800 Position : Main Director

2. Name : Benny Halim Address : Jl. Haji Zainul Arifin Dalam No. 116-BB, Medan Domisile Address : Jl. Kelapa Sawit No. 2, Medan Phone : 061-4525800 Position : Director

Stated that :1. Responsible on arranging and presenting the consolidated financial statements of PT Mestika Benua Mas and the

Subsidiaries;2. The Consolidated Financial Statements of PT Mestika Benua Mas and Subsidiaries have been arranged and presented

based on Financial Accounting Standard in Indonesia;3. a. All informations in the consolidated financial statements of PT Mestika Benua Mas and the Subsidiaries have been

completely and correctly filled ; b. The Consolidated Financial Statements of PT Mestika Benua Mas and Subsidiaries do not contain the informations

and material facts that are not true, and do not lose the informtions and material facts;4. Responsible on Internal Control System in PT Mestika Benua Mas and Subsidiaries.

Thus this statement is made in all conscience .

Medan, March 30th, 2016

Indra HalimMain Director

Benny HalimDirector

287






Your Ref :Our Ref : 24/C/AR-16

LAPORAN AUDITOR INDEPENDENINDEPENDENT AUDITOR’S REPORT



Pemegang Saham, Dewan Komisaris dan Dewan DireksiPT Mestika Benua MasMedan

Kami telah mengaudit laporan keuangan konsolidasian PT Mestika Benua Mas dan entitas anaknya terlampir, yang terdiri dari laporan posisi keuangan konsolidasian tanggal 31 Desember 2015, serta laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, dan laporan arus kas konsolidasian untuk tahun yang berakhir pada tanggal tersebut, dan suatu ikhtisar kebijakan akuntansi signifikan dan informasi penjelasan lainnya.

Tanggung jawab manajemen atas laporan keuangan

Manajemen bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan konsolidasian tersebut sesuai dengan Standar Akuntansi Keuangan di Indonesia, dan atas pengendalian internal yang dianggap perlu oleh manajemen untuk memungkinkan penyusunan laporan keuangan konsolidasian yang bebas dari kesalahan penyajian material, baik yang disebabkan oleh kecurangan maupun kesalahan.

Tanggung jawab auditor

Tanggung jawab kami adalah untuk menyatakan suatu opini atas laporan keuangan konsolidasian tersebut berdasarkan audit kami. Kami melaksanakan audit kami berdasarkan Standar Audit yang ditetapkan oleh Institut Akuntan Publik Indonesia. Standar tersebut mengharuskan kami untuk mematuhi ketentuan etika serta merencanakan dan melaksanakan audit untuk memperoleh keyakinan memadai tentang apakah laporan keuangan konsolidasian tersebut bebas dari kesalahan penyajian material.

Suatu audit melibatkan pelaksanaan prosedur untuk memperoleh bukti audit tentang angka-angka dan pengungkapan dalam laporan keuangan konsolidasian. Prosedur yang dipilih bergantung pada pertimbangan auditor, termasuk penilaian atas risiko kesalahan penyajian material dalam laporan keuangan konsolidasian, baik yang disebabkan oleh kecurangan maupun kesalahan. Dalam melakukan penilaian risiko tersebut, auditor mempertimbangkan pengendalian internal yang relevan dengan penyusunan dan penyajian wajar laporan keuangan konsolidasian entitas untuk merancang prosedur audit yang tepat sesuai dengan kondisinya, tetapi bukan untuk tujuan menyatakan opini atas keefektivitasan pengendalian internal entitas. Suatu audit juga mencakup pengevaluasian atas ketepatan kebijakan akuntansi yang digunakan dan kewajaran estimasi akuntansi yang dibuat oleh manajemen, serta pengevaluasian atas penyajian laporan

Shareholders, Board of Commissioners and Board of DirectorsPT Mestika Benua MasMedan

We have audited the consolidated financial statements of the enclosed PT Mestika Benua Mas and the subsidiaries, which consist of the consolidated statements of financial position on December 31st, 2015, as well as the statements of profit loss and other comprehensive income, the statements of equity’s amendment, and the consolidated statements of cash flows for the year ended on that date, and a summary of significant accounting summary and other explained informations.

The Management Responsibilities on Financial Statements

Management has the responsibilities on the fair arrangement and presentation of the consolidated financial statements based on the Financial Accounting Standard in Indonesia, and on the internal control which is supposed to be needed by the management for the possibility in arranging the free consolidated financial statements from the mistake of material presentation, either is caused by the fraud or error.

Auditor’s Responsibilities

Our Responsibility is for stating an opinion on the consolidated financial statements based on our audit. We implement our audit based on Audit Standard which is determined by Indonesian Public Accountant Institute. The standard require us to obey the terms of ethic as well as planning and implementing the audit for gaining the adequated belief about wheter the free consolidated financial statement from the mistake of material presentation .

An audit involves the implementation of procedures for getting the audit evidences about numbers and disclosures in consolidated financial statements. The procedures that are chosen depend to the auditor consideration, including the assessment of error risk of material presentation in the consolidated financial statements, either entirely, caused by the fraud or error . In assessing the risk, auditor considered the relevant internal control by fair arrangement and presentation of the entities’ consolidated financial statements to design the appropriate audit procedures based on the conditions, but not for stating the opinions on the effectiveness of entities’ internal control. An audit also includes the evaluation on the appropriation of accounting policy which is used and the fairness of accounting estimation which is made by the management, as well as the evaluation on presenting the entire consolidated financial statements.

288

keuangan konsolidasian secara keseluruhan.

Kami yakin bahwa bukti audit yang telah kami peroleh adalah cukup dan tepat untuk menyediakan suatu basis bagi opini wajar dengan pengecualian kami.

Basis untuk opini wajar dengan pengecualian

Sebagai diuraikan pada Catatan 1b atas laporan keuangan konsolidasian, perusahaan asosiasi PT Wahana Andamari belum membukukan liabilitas dan beban imbalan kerja karyawan tahun 2015. Sehingga kami tidak memperoleh bukti audit yang cukup dan tepat tentang nilai bagian rugi bersih entitas asosiasi yang dibukukan Perusahaan untuk tahun 2015. Sebagai akibatnya, kami tidak dapat menentukan apakah diperlukan penyesuaian terhadap angka tersebut di atas.

Opini wajar dengan pengecualian

Menurut opini kami, kecuali untuk dampak hal yang dijelaskan pada paragraf Basis untuk Opini Wajar dengan Pengecualian, laporan keuangan konsolidasian terlampir menyajikan secara wajar, dalam semua hal yang material, posisi keuangan konsolidasian PT Mestika Benua Mas dan entitas anaknya tanggal 31 Desember 2015, serta kinerja keuangan dan arus kas konsolidasiannya untuk tahun yang berakhir pada tanggal tersebut, sesuai dengan Standar Akuntansi Keuangan di Indonesia.

Hal lain

Sebagai diuraikan pada Catatan 2c dan Catatan 38 atas laporan keuangan, efektif 1 Januari 2015 Entitas Anak menerapkan PSAK 24 (Revisi 2013) Imbalan Kerja, yaitu keuntungan (kerugian) aktuaria karena pengukuran kembali atas program imbalan pasti dibukukan sekaligus di penghasilan komprehensif lain dan tidak diamortisasi lagi. Kebijakan akuntansi ini diberlakukan restrospektif, dan laporan keuangan konsolidasian PT Mestika Benua Mas tanggal 31 Desember 2014 dan untuk tahun yang berakhir pada tanggal tersebut, yang disajikan sebagai angka-angka koresponding terhadap laporan keuangan konsolidasian tanggal 31 Desember 2015 dan untuk tahun yang berakhir pada tanggal tersebut, telah disajikan kembali.

Audit kami atas laporan keuangan konsolidasian PT Mestika Benua Mas dan entitas anaknya tanggal 31 Desember 2015 dan untuk tahun yang berakhir pada tanggal tersebut terlampir dilaksanakan dengan tujuan untuk merumuskan suatu opini atas laporan keuangan konsolidasian tersebut secara keseluruhan. Informasi keuangan PT Mestika Benua Mas (entitas induk) terlampir, yang terdiri dari laporan posisi keuangan tanggal 31 Desember 2015, serta laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, dan laporan arus kas untuk tahun yang berakhir pada tanggal tersebut, yang disajikan sebagai informasi tambahan terhadap laporan

We believe that the received audit evidences are enough and appropriate to provide a basis for reasonable opinions with our exceptions.

The basis for reasonable opinions with the exceptions

As described on Note 1b in the consolidated financial statements, associated company of PT Wahana Andamari hasn’t booked the liabilities and charges of employees’ benefits in 2015. So we do not get the enough and appropriate audit evidences about the value in the net loss part of associated entities that are booked in the company for 2015. As a result, we can not set whether needed adjustment on the numbers above.

Reasonable Fair with exception

According to our opinion, except for the case of impact which is explained in the basis paragraph for Reasonable Opinion with the exception, the enclosed consolidated financial statements fairly presents, in all material cases, the consolidated financial position of PT Mestika Benua Mas and its subsidiaries on December 31st, 2015, as well as the financial performance and consolidated cash flows for year ended on that date, based on the Financial Accounting Standard in Indonesia.

Other Cases

As described on Note 2c and Note 38 in the financial statements, effective on January 1st, 2015, The Subsidiary entitiesapplied SFAS 24 (Revised 2013) of Employees’ Benefits, namely actuarial profit (loss) because the remeasurement on the program of employees’ benefits are booked together in other comprehensive income and aren’t be amortized anymore. These accounting policies are applied restrospectively, and consolidated financial statements of PT Mestika Benua Mas on December 31st , 2014 and for the year ended on the date, which is presented as corresponding numbers in the consolidated financial statements on December 31st, 2015 and for the year ended on that date, has been represented.

Our audit in the consolidated financial statements of PT Mestika Benua Mas and the subsidiaries on December 31st, 2015 and for the enclosed year ended on that date implemented for the purpose to formulize an opinion in the entire consolidated financial statements. The financial statements of PT Mestika Benua Mas (main entity) enclosed, consist of the statements of financial position on December 31st, 2015, as well as the financial on December 31st, 2015, as well as the statements of profit/ loss and other comprehensive income, the statements of equity’s amendment, and the statements of cash flows for year ended on that date, which is presented as additional informations on the enclosed








Your Ref :Our Ref :

289

LEONARD, MULIA & RICHARDIzin No. KEP-657/KM.17/1998

IGNATIUS DION SETIAWAN, S.E., CPAIzin No. AP. 0312

30 Maret 2016March 30th, 2016



keuangan konsolidasian terlampir, disajikan untuk tujuan analisis tambahan dan bukan merupakan bagian dari laporan keuangan konsolidasian terlampir yang diharuskan menurut Standar Akuntansi Keuangan di Indonesia.

Informasi keuangan Entitas Induk merupakan tanggung jawab manajemen serta dihasilkan dari dan berkaitan secara langsung dengan catatan akuntansi dan catatan lainnya yang mendasarinya yang digunakan untuk menyusun laporan keuangan konsolidasian terlampir. Informasi keuangan Entitas Induk telah menjadi objek prosedur audit yang diterapkan dalam audit atas laporan keuangan konsolidasian terlampir berdasarkan Standar Audit yang ditetapkan oleh Institut Akuntan Publik Indonesia. Menurut opini kami, informasi keuangan Entitas Induk disajikan secara wajar, dalam semua hal yang material, berkaitan dengan laporan keuangan konsolidasian terlampir secara keseluruhan.

consolidated financial statements that are required according to the Financial Accounting Standard in Indonesia.

The Financial information of Main Entity is the responsibility of the management as well as resulted from and related directly to the accounting note and other notes that are base on it which is used to arrange the enclosed consolidated financial statements. The financial information of Main Entity has become the object of audit procedure applied in audit in the enclosed consolidated financial statements based on the Audit Standard which is determined by Indonesian Public Accountant Institute. According to our opinion, the financial information of Main Entity is presented fairly, in all material cases, related to the enclosed consolidated financial statements entirely.






Your Ref :Our Ref :

290

CatatanNote

2015Rupiah


Catatan 38) Rupiah



Catatan 38) Rupiah

ASET ASSET

Kas 2d,2t,3 169.218.295.623 189.293.524.211 201.032.364.336 Cash

Giro pada Bank Indonesia 2d,2e,2t,4 527.508.699.595 522.910.049.141 478.206.934.040

Current account at Bank Indonesia

Giro pada bank lain 2d,2t,5 44.820.879.729 13.066.718.979 17.538.899.513 Current account with Other Banks

Penempatan pada Bank Indonesia dan bank lain 2d,2f,2h,6 106.304.971.530 188.892.036.760 65.508.820.431

Placement of Bank Indonesia and other Banks

Surat berharga 2h,2i,2k,7 1.280.508.037.809 1.085.864.462.554 1.030.915.829.894 Securities

Tagihan akseptasi 2j - 9.299.943.293 - Acceptances receivable

Kredit yang diberikan, bersih

2g,2h,2k,2l,2t, 8,29 6.997.785.369.965 6.454.451.382.644 5.906.697.266.330 Granted Loans, Net

Piutang lain-lain 2g,9,29 9.700.000.000 13.175.000.000 2.450.000.000 Others Receivable

Aset tetap, bersih 2m,10 137.715.217.154 113.013.459.874 109.417.223.135 Fixed asset

Aset tidak berwujud, bersih 2n,11 3.036.047.200 4.008.517.162 4.245.004.981 Intangible assets

Investasi 2o,19 - - - Investment

Agunan diambil alih 2p 1.414.326.338 1.414.326.338 4.963.989.479 Collateral Taken Over

Aset lain-lain 2t,2u,12,30 142.176.381.651 94.230.680.734 107.855.991.241 Other assets

JUMLAH ASET 9.420.188.226.594 8.689.620.101.690 7.928.832.323.380 TOTAL ASSETS

PT MESTIKA BENUA MAS DAN ENTITAS ANAKLAPORAN POSISI KEUANGAN KONSOLIDASIAN

31 DESEMBER 2015, 31 DESEMBER 2014 DAN 1 JANUARI 2014Statements of Financial Consolidated Position


291

CatatanNote

2015Rupiah


Catatan 38) Rupiah



Catatan 38) Rupiah



Liabilitas segera 2t,13 15.736.451.282 16.088.503.557 13.667.867.221 Instantly liability

Utang pajak 2t,2u,14,30 22.316.106.671 11.569.838.907 19.515.883.978 Tax debt

Simpanan 2g,2h,2t,

15,29 6.992.650.062.056 6.428.186.041.594 5.847.863.641.213 Deposit

Simpanan dari bank lain 2h,16 20.505.954.199 2.616.767.059 26.171.457.078 Deposit from other banks

Liabilitas akseptasi 2j - 9.299.943.293 - Liabilities acceptances

Pinjaman diterima - - 16.455.564.266 Loans Received

Liabilitas imbalan kerja karyawan 2r,17 66.013.688.000 58.504.395.000 48.038.072.000

Liabilities for employeebenefits

Liabilitas lain-lain 2s,18 23.104.482.172 17.104.347.878 16.722.157.475 Other Liabilities

Jumlah Liabilitas 7.140.326.744.380 6.543.369.837.288 5.988.434.643.231 Total Liabilities

EKUITAS EQUITY

Modal saham - nilai nominal Rp 1.000.000 per saham

Stock Capital - nominalvalue Rp 1,000,000 perstock

Modal dasar 40.000 saham ditempatkan dan disetor penuh 24.240 saham 20 24.240.000.000 24.240.000.000 24.240.000.000

Capital base 40.000stock Issued and fullypaid 24.240 stock

Saldo laba 2.016.473.947.305 1.898.010.277.890 1.711.959.557.549 Retained earnings

2.040.713.947.305 1.922.250.277.890 1.736.199.557.549

Kepentingan non pengendali 2b,21 239.147.534.909 223.999.986.512 204.198.122.600 Non controlling interest

Jumlah Ekuitas 2.279.861.482.214 2.146.250.264.402 1.940.397.680.149 Total Equity

JUMLAHLIABILITASDAN EKUITAS 9.420.188.226.594 8.689.620.101.690 7.928.832.323.380

TOTAL LIABILITIESAND EQUITIES


PT MESTIKA BENUA MAS DAN ENTITAS ANAKLAPORAN POSISI KEUANGAN KONSOLIDASIAN

31 DESEMBER 2015, 31 DESEMBER 2014 DAN 1 JANUARI 2014Statements of Financial Consolidated Position


292

CatatanNote

2015Rupiah


Catatan 38) Rupiah

PENDAPATAN DAN BEBAN OPERASIONAL INCOME AND OPERATIONAL EXPENSES

Pendapatan bunga Interest income

Pendapatan bunga 2g,2q,22,29 972.142.810.670 866.911.839.954 Interest income

Pendapatan provisi dan administrasi 2q,2s,23 7.555.297.383 7.621.856.964

Income Fees and administrative

Jumlah Pendapatan Bunga 979.698.108.053 874.533.696.918 Total Interest Income

Beban bunga 2g,2q,24,29 323.118.666.643 279.865.454.569 Interest expense

Pendapatan Bunga, Bersih 656.579.441.410 594.668.242.349 Net Interest Income

Pendapatan derivatif 2h 235.236.500 165.403.405 Derivatives Income

Beban derivatif 2h 92.004.000 218.191.500 Derivatives Expenses

Pendapatan (Beban) Derivatif, Bersih 143.232.500 (52.788.095) Income (expense) Net Derivatives

Pendapatan Operasional Lainnya 2q,25 60.975.404.219 51.895.734.905 Income of Other Operating Expenses

Jumlah Pendapatan Operasional 717.698.078.129 646.511.189.159 Total Operating Income

Beban Operasional Lainnya Other Operating Expenses

Tenaga kerja 2q,26 167.011.015.506 151.978.363.560 Labor

Umum dan administrasi 2q,27 120.128.320.655 108.438.440.777 General and administrative

Cadangan kerugian penurunan nilai 2l,8 85.667.126.690 51.008.451.558

Allowance for impairment losses

Penyusutan aset tetap 2m,10 15.083.031.216 15.024.305.613 Fixed Assets Depreciation

Amortisasi aset tak berwujud 2n,11 2.073.262.057 2.871.539.726


Jumlah Beban Operasional Lainnya 389.962.756.124 329.321.101.234 Total Other Operating Expenses

LABA OPERASIONAL 327.735.322.005 317.190.087.925 OPERATING PROFIT

BEBAN NON OPERASIONAL, BERSIH 2q,28 (18.567.355.937) (351.944.023)NON-OPERATING INCOME (LOSS)NET


BEBAN PAJAK 2u,30 81.668.526.827 79.047.991.292 TAX EXPENSES

LABA BERSIH (DIPINDAHKAN) 227.499.439.241 237.790.152.610 NET PROFIT (TRANSFER)

PT MESTIKA BENUA MAS DAN ENTITAS ANAKLAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN

TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014Statements of Profit/ Loss and other Comprehensive Income Consolidated


293

PT MESTIKA BENUA MAS DAN ENTITAS ANAKLAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN

TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014Statements of Profit/ Loss and other Comprehensive Income Consolidated


CatatanNote

2015Rupiah


Catatan 38) Rupiah

PENDAPATAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME

POS-POS YANG TIDAK AKANDIREKLASIFIKASI KE LABA RUGI

POSTS THAT WILL NOTReclassified to INCOME

Keuntungan (kerugian) aktuaria yang diakui 17 396.358.000 (2.635.445.000) Gains (losses) recognized actuarial

Pajak penghasilan terkait pos yang tidak akan direklasifikasi ke laba rugi (99.089.500) 658.861.250

Difference remeasurement of financial assets available for sale

Dipindahkan 297.268.500 (1.976.583.750) Transfer

PINDAHAN 227.499.439.241 237.790.152.610 TRANSFER

Pindahan 297.268.500 (1.976.583.750) Transfer

POS-POS YANG AKANDIREKLASIFIKASI KE LABA RUGI

POSTS TO BEReclassified to INCOME

Keuntungan (kerugian) yang belum direalisasi dari efek tersedia untuk dijual 2h (63.596.792.705) 43.320.406.124


Pajak penghasilan terkait pos yang akan direklasifikasi ke laba rugi 15.899.198.176 (10.830.101.531)

Income tax related to the post to be reclassified to profit or loss

(47.697.594.529) 32.490.304.593

Penghasilan KomprehensifLain Tahun Berjalan SetelahPajak (47.400.326.029) 30.513.720.843

Comprehensive incomeAnother Current Year AfterTax


LABA BERSIH KOMPREHENSIF YANG DAPAT DIATRIBUSIKAN KEPADA :

COMPREHENSIVE NET PROFIT ATTRIBUTABLE TO:

Pemilik entitas induk 159.671.669.415 240.050.720.341 Owner of Parent Company

Kepentingan non pengendali 20.427.443.797 28.253.153.112 Non controlling interest

Jumlah 180.099.113.212 268.303.873.453 Total

LABA BERSIH PER SAHAM DASAR 2w,39 9.385.290 9.809.825 NET PROFIT COMPREHENSIVE PER BASIC SHARE

Catatan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian iniThe accompanying n otes are an integral part of these consolidated financial statements

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295

CatatanNote

2015Rupiah

2014Rupiah


Penerimaan pendapatan bunga,provisi dan administrasi 2q,22,23 979.698.108.053 874.533.696.918

Provision of interest credits earned commissions

Pembayaran beban bunga 2q (323.470.718.918) (277.444.818.233) Payments of interest

Pendapatan operasional lainnya 2q 36.054.353.684 41.079.231.928 Other operating income

Beban operasional lainnya 2q (275.591.229.812) (252.458.155.890) Other operating expenses

Penerimaan kembali kredit yangdihapus buku 2k,8,25 24.921.050.535 15.016.399.869 Readmission written-off loan

Penghapusan kredit 2k,8 (41.793.914.306) (64.802.450.704) Write-off loans

Pembayaran beban non operasional,bersih (21.280.451.355) (414.776.340) Payments of non operational , net

Pembayaran beban imbalan kerjakaryawan 2r,17 (2.606.481.000) (1.490.093.000) Payments of employee fee

Pembayaran Pajak penghasilan pasal25 tahun 2014 (11.646.018.930) -

Payment of income tax article25 2014

Pembayaran beban pajak 2u (74.283.861.585) (87.828.523.613) Payment of the tax burden

Arus kas operasional sebelumperubahan dalam aset dankewajiban operasi 290.000.836.366 246.190.510.935


Penurunan (Kenaikan) AsetOperasional : Decrease (Increase) in Operating Assets :

Surat-surat berharga tersediauntuk dijual 2i (258.240.367.960) (11.628.226.536) Securities available for sale

Kredit yang diberikan, bersih 2k (587.207.199.705) (533.960.117.168) Granted Loans, net

Tagihan akseptasi 2j 9.299.943.293 (9.299.943.293) Acceptances receivable

Agunan diambil alih 2p - (820.794.000) Collateral Taken Over

Piutang lain-lain 9 3.475.000.000 (10.725.000.000) Other receivable

Aset lain-lain (17.577.842.299) 5.598.091.933 Others Asset

Kenaikan Kewajiban Operasional: Increase in Operating Liabilities :

Simpanan 582.353.207.602 556.767.710.362 Savings

Liabilitas akseptasi 2j (9.299.943.293) 9.299.943.293 Liabilities acceptances

Liabilitas lain-lain 6.000.134.294 382.190.403 Other liabilities

Arus Kas Neto yangDiperoleh dariAktivitas Operasi 18.803.768.298 251.804.365.929

Net Cash Flows Provided by Operating Activities


Penjualan aset tetap 2m 220.500.000 710.500.000 Sale of fixed assets

Perolehan aset tidak berwujud 2n (1.103.825.527) (2.635.051.907) Acquisition of intangible assets

Pembelian aset tetap 2m (40.283.503.207) (18.855.067.289) Purchase of fixed assets

Arus Kas Neto yang digunakanuntuk Aktivitas Investasi (41.166.828.734) (20.779.619.196)

Net Cash Flows Used in Investing Activities

PT MESTIKA BENUA MAS DAN ENTITAS ANAKLAPORAN ARUS KAS KONSOLIDASIAN

TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014Statements of Cash Flows Consolidated


296

PT MESTIKA BENUA MAS DAN ENTITAS ANAKLAPORAN ARUS KAS KONSOLIDASIAN

TAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014Statements of Cash Flows Consolidated


CatatanNote

2015Rupiah

2014Rupiah


Pembagian dividen 39 (41.208.000.000) (54.000.000.000) Dividen share

Bagian dividen kepentingan nonpengendali - Entitas Anak (5.279.895.400) (8.451.289.200)

Part dividend non interest controllers -Subsidiary

Penurunan pinjaman diterima - (16.455.564.266) Decrease in Loans Received

Arus Kas Neto yang Digunakanuntuk Aktivitas Pendanaan (46.487.895.400) (78.906.853.466)

Net Cash Flows Used in Funding Activities

PENINGKATAN NETO KAS DAN SETARA KAS (68.850.955.836) 152.117.893.267


DAMPAK PERUBAHAN SELISIH KURS VALUTA ASING TERHADAP KAS DAN SETARA KAS 2.541.473.222 (242.582.496)

IMPACT OF CHANGES IN FOREIGN CURRENCY EXCHANGE RATE DIFFERENCES ON CASH AND CASH EQUIVALENTS

KAS DAN SETARA KAS AWAL TAHUN 914.162.329.091 762.287.018.320 Cash and Cash Equivalents at the Beginning of the Year

KAS DAN SETARA KAS AKHIR TAHUN 847.852.846.477 914.162.329.091 Cash and Cash Equivalents at the End of the Year


Kas 169.218.295.623 189.293.524.211 Cash

Giro pada Bank Indonesia 527.508.699.595 522.910.049.141 Current account at Bank Indonesia

Giro pada bank lain 44.820.879.729 13.066.718.979 Current account with other banks


Placements at Bank Indonesia and other banks

Jumlah 847.852.846.477 914.162.329.091 Total

PENGUNGKAPAN TAMBAHAN ADDITIONAL DISCLOSURES

Aktivitas investasi yang tidakmempengaruhi arus kas :

Investing activities not affecting cash flows :

Kenaikan (penurunan) nilai pasarsurat berhargatersedia untuk dijual (47.697.594.529) 32.490.304.593

The increase (decrease) in securities market available for sale

Pemindahan bangunan dari asettetap ke aset lain-lain, bersih 452.870.340 -

The transfer of the building of assetsfixed to the other assets , net

Pemindahan asetlain-lain ke aset tetap 322.293.378 -

The transfer of other assetsto fixed assets


PT MESTIKA BENUA MAS DAN ENTITAS ANAKCATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN

31 DESEMBER 2015 DAN 2014Notes to Financial Statements Consolidated


297

1. UMUM

A. PT MESTIKA BENUA MAS - ENTITAS INDUKPT Mestika Benua Mas (Perusahaan) didirikan sebagai perseroan terbatas pada tahun 1997 di Medan, Indonesia, dengan akta No.45 tanggal 19 Agustus 1997 dibuat dihadapan Linda Herawati, S.H., Notaris di Jakarta dan telah mendapat pengesahan dari Menteri Kehakiman Republik Indonesia dengan Surat Keputusan No.C2-9.194.HT.01.01.TH.97 tanggal 9 September 1997 serta telah diumumkan dalam Berita Negara Republik Indonesia Tahun 2000 Nomor 72 - Tambahan Berita Negara Republik Indonesia tanggal 8 September 2000 nomor 5221.

Anggaran dasar Perusahaan telah mengalami beberapa kali perubahan, terakhir antara lain mengenai pemindahan kantor pusat Perseroan dari Jl. Sutomo No.165, Medan ke Jl. Haji Zainul Arifin Dalam No.116-BB, Medan yang dinyatakan dengan akta No.35 tanggal 29 Agustus 2012 dari Linda Herawati, S.H., Notaris di Jakarta. Perubahan anggaran dasar ini telah mendapat persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No.AHU-AH.01.10-41006 tanggal 21 November 2012.

Susunan pengurus pada tanggal 31 Desember 2015 dan 2014 berdasarkan akta No.21 tanggal 8 April 2010 dari Notaris Linda Herawati, S.H., adalah sebagai berikut :

Dewan Komisaris

Komisaris Utama : Tn. Dr.Zulkifli Halim

Komisaris : Tn. Nursalim

Dewan Direksi

Direktur Utama : Tn. Indra Halim

Wakil Direktur Utama : Tn. Sanusi Halim

Direktur : Tn. Benny Halim

B. ENTITAS ANAK DAN ENTITAS ASOSIASIPada tanggal 31 Desember 2015 dan 2014, Perusahaan mempunyai Entitas Anak dan Entitas Asosiasi (bersama-sama disebut Perusahaan-Perusahaan) sebagai berikut :

Entitas Anak dan Entitas AsosiasiSubsidiaries and associates

DomisiliDomicile

Jumlah Aset Total assetsKegiatan Utama

Main activities2015Rp

2014Rp

PT Bank Mestika Dharma Tbk Medan 9.409.596.959.532 8.672.083.709.182 Perbankan Banking

PT Wahana Andamari Jakarta 152.880.103.935 156.948.441.402 Perhotelan Hospitality

PT Wahana Andamari sebagai perusahaan asosiasi (pemilikan saham 50%) pada beberapa tahun terakhir telah mengalami kerugian dan terjadi defisiensi modal. Sebagai diterangkan pada Catatan 2o, bagian rugi entitas asosiasi yang melebihi nilai investasi dinihilkan. Laporan keuangan PT Wahana Andamari tahun 2015 belum membukukan liabilitas dan beban imbalan kerja karyawan tahun 2015.

2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN

A. DASAR PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASIAN

1. GENERAL

A. PT MESTIKA BENUA MAS – MAIN ENTITYPT Mestika Benua Mas (Company) is established as the limited corporation in 1997 in Medan, Indonesia, with the Deed No. 45 dated August 19th, 1997 was made in front of Linda Herawati, S.H., as Notary in Jakarta and has got the legalization from Ministry of Justice in Republic of Indonesia with the Decree No.C2-9.194.HT.01.01.TH.97 dated September 9th, 1997 as well as has been published in the Official Gazette of Republic Indonesia in 2000 Number 72 – Additional of Official Gazette in Republic Indonesia dated September 8th, 2000 number 5221.

The articles of association in The Company have occurred several times of changes, the last one is about the relocation of head office of the corporate from Jl. Sutomo No.165, Medan to Jl. Haji Zainul Arifin Dalam No.116-BB, Medan which is stated by the Deed No.35 on August 29th, 2012 from Linda Herawati, S.H., as Notary in Jakarta. These changes of the articles of association have got the approval from Ministry of Justice and Human Rights of Republic Indonesia with the Decree No.AHU-AH.01.10-41006 on November 21st, 2012.

The arrangements of the officers on December 31st, 2015 and 2014 based on the Deed No.21 on April 8th, 2010 from the Notary Linda Herawati, S.H., are as follows :


Main Commissioner : Tn. Dr.Zulkifli Halim

Commissioner : Tn. Nursalim

Board of Directors

President Director : Tn. Indra Halim

Vice Director : Tn. Sanusi Halim

Director : Tn. Benny Halim

B. SUBSIDIARIES AND ASSOCIATED ENTITIESOn December 31st, 2015 and 2014, the Company had the subsidiaries and associated entities (togther referred as Companies) as follows :

PT Wahana Andamari as associated companies (shares ownership 50%) in recent years has suffered losses and capital deficiencies. As explained in Note 2o, in the losses part of associated entities which exceed the value of investments that are nullified. The financial statements of PT Wahana Andamari in 2015 haven’t booked the liabilities and charges of employees’ benefits in 2015.

2. THE OVERVIEW OF SIGNIFICANT ACCOUNTING POLICIES

A. THE ARRANGEMENT BASIS OF CONSOLIDATED FINANCIAL STATEMENTS




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Laporan keuangan konsolidasian disajikan sesuai dengan Standar Akuntansi Keuangan di Indonesia yang dilaporkan dalam mata uang rupiah dan disusun berdasarkan nilai historis, kecuali beberapa akun tertentu yang menggunakan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi untuk akun yang bersangkutan. Laporan keuangan konsolidasian disusun dengan dasar akrual, kecuali laporan arus kas konsolidasian.

Laporan laba rugi dan penghasilan komprehensif lain konsolidasian disajikan dalam satu laporan termasuk pendapatan komprehensif lain, sesuai Pernyataan Standar Akuntansi Keuangan (PSAK) No.1.

Laporan arus kas konsolidasian disusun berdasarkan metode langsung, dengan menggunakan konsep kas dan setara kas, yaitu kas, giro pada Bank Indonesia dan bank lain serta penempatan pada Bank Indonesia dan bank lain yang jangka waktunya tidak melebihi 3 bulan dan tidak dijaminkan. Penerimaan dan pengeluaran kas diklasifikasi menurut aktivitas operasi, investasi dan pendanaan.

B. PRINSIP-PRINSIP KONSOLIDASILaporan keuangan konsolidasian menggabungkan seluruh Entitas Anak yang dikendalikan oleh Perusahaan. Pengendalian dianggap ada ketika Perusahaan memiliki secara langsung atau tidak langsung (melalui Entitas Anak) lebih dari setengah kekuasaan suara suatu entitas, kecuali dalam keadaan yang jarang dapat ditunjukkan secara jelas bahwa kepemilikan tersebut tidak diikuti dengan pengendalian. Pengendalian juga ada ketika Perusahaan memiliki setengah atau kurang kekuasaan suara suatu entitas jika terdapat :• Kekuasaan yang melebihi setengah hak suara sesuai perjanjian

dengan investor lain;• Kekuasaan untuk mengatur kebijakan keuangan dan operasional

entitas berdasarkan anggaran dasar atau perjanjian;• Kekuasaan untuk menunjuk atau mengganti sebagian besar

dewan direksi dan dewan komisaris atau organ pengatur setara dan mengendalikan entitas melalui dewan atau organ tersebut; atau

• Kekuasaan untuk memberikan suara mayoritas pada rapat dewan direksi dan dewan komisaris atau organ pengatur setara dan mengendalikan entitas melalui dewan direksi dan dewan komisaris atau organ tersebut.

Kepentingan non pengendali merupakan proporsi atas laba atau rugi dan aset neto yang tidak dimiliki Perusahaan dari Entitas Anak dan disajikan secara terpisah dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan ekuitas pada laporan posisi keuangan konsolidasian, dipisahkan dengan ekuitas yang dapat diatribusikan kepada Entitas Induk.

Seluruh saldo akun dan transaksi yang material antar entitas yang dikonsolidasi telah dieliminasi. Persentase pemilikan Perusahaan terhadap Entitas Anak dan Entitas Asosiasi pada tahun 2015 dan 2014 adalah sebagai berikut :

Entitas Anak dan Entitas AsosiasiSubsidiaries and associates

2015%

2014%

PT Bank Mestika Dharma Tbk (Entitas Anak) 89,44 89,44

PT Wahana Andamari (Entitas Asosiasi ) 50 50

C. STANDAR AKUNTANSI BARUDewan Standar Akuntansi Keuangan - Ikatan Akuntan Indonesia (DSAK-IAI) telah menerbitkan standar baru dan revisi atas beberapa Pernyataan Standar Akuntansi Keuangan (PSAK) dan interprestasi

Consolidated financial statements are presented based on the Financial Accounting Standard in Indonesia which is reported in rupiah currency and arranged based on the historical value, except some particular accounts that use other measurements as described in the accounting policies for related accounts. Consolidated financial statements are arranged with the accrual basis, except the consolidated statements of cash flows.

The statements of profit loss and other comprehensive income are presented in a statement including other comprehensive income, based on The Statements of Financial Accounting Standard (SFAS) No. 1.

The Consolidated statements of cash flows are arranged based on the direct method, by using the concept of cash and cash equivalents, i.e. cash, giro account at Bank Indonesia and other banks as well as the placements in Bank Indonesia and other banks which the period doesn’t exceed 3 months and isn’t guaranteed. The cash receipts and payments are classified by operational activity, investment and financial.

B. PRINCIPLES OF CONSOLIDATIONConsolidated Financial Statements combine all Subsidiaries that are controlled by The Company. The Control is supposed to exist when The Company own directly or indirectly (through Subsidiaries) more than half voting power of an entity, except in the circumstances that are rare can be clearly showed that such ownership is not is not constituted by control. Control also exists when the Company has half or less of the voting power of an entity if there is :• The power that exceeds half of the voting rights according to the

agreement with other investors;• The power to regulate the financial and operating policies of the

entity under an article of association or agreement;• The power to appoint or replace the majority of the board of

directors and the board of commissioners or equivalent governing organization and control the entity through the boards or organization; or

• The power to vote the majority of the board of directors’ and board of commissioners or equivalent governing body’s meeting and control the entity through the board of directors and board of commissioners or the organization.

Non-controlling interest is the proportion of the profit or loss and net assets that are not owned by the Company from the Subsidiary and are presented separately in the consolidated statements of profit loss and other comprehensive income and equity in the consolidated statements of financial position, separated by equity which is attributable to the Main Entity.

All account balances and material transactions among the consolidated entities have been eliminated. The Company’s ownership persentation to the Subsidiaries and Associated Entities in 2015 and 2014 are as follows :

C. NEW ACCOUNTING STANDARDThe Board of Financial Accounting Standards – Indonesian Institute of Accountants (DSAK - IAI) has issued the new and revision standard on The Statements of Financial Accounting Standards (SFAS) and Interpretation




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Standar Akuntansi Keuangan (ISAK) yang berlaku efektif pada tanggal 1 Januari 2015 sebagai berikut :• PSAK No. 1 (Revisi 2013) : Penyajian Laporan Keuangan,• PSAK No. 4 (Revisi 2013) : Laporan Keuangan Tersendiri,• PSAK No. 15 (Revisi 2013) : Investasi Pada Entitas Asosiasi dan

Ventura Bersama,• PSAK No. 24 (Revisi 2013) : Imbalan Kerja,• PSAK No. 46 (Revisi 2014) : Pajak Penghasilan,• PSAK No. 48 (Revisi 2014) : Penurunan Nilai Aset,• PSAK No. 50 (Revisi 2014) : Instrumen Keuangan : Penyajian,• PSAK No. 55 (Revisi 2014) : Instrumen Keuangan : Pengakuan dan

Pengukuran,• PSAK No. 60 (Revisi 2014) : Instrumen Keuangan : Pengungkapan,• PSAK No. 65 (Revisi 2013) : Laporan Keuangan Konsolidasian,• PSAK No. 66 : Pengaturan Bersama,• PSAK No. 67 : Pengungkapan Kepentingan Dalam Entitas Lain,• PSAK No. 68 : Pengukuran Nilai Wajar,• ISAK 15 (Revisi 2014) : Batas Aset Imbalan Pasti,• ISAK 26 (Revisi 2014) : Penilaian Ulang Derivatif Melekat.

Perusahaan menerapkan PSAK dan ISAK yang berkaitan dengan kegiatan usahanya.

D. KAS DAN SETARA KASKas dan setara kas merupakan kas, giro pada Bank Indonesia dan bank lain serta penempatan pada Bank Indonesia dan bank lain yang jangka waktunya tidak melebihi 3 bulan dan tidak dijaminkan pada pihak ketiga, sepanjang tidak digunakan sebagai jaminan yang diterima serta tidak dibatasi penggunaannya.

E. GIRO WAJIB MINIMUMGiro wajib minimum primer adalah simpanan minimum yang wajib dipelihara oleh Perusahaan dalam bentuk saldo rekening giro pada Bank Indonesia yang besarnya ditetapkan oleh Bank Indonesia sebesar persentase tertentu dari dana pihak ketiga.

Giro wajib minimum sekunder adalah cadangan minimum yang wajib dipelihara oleh Perusahaan berupa Sertifikat Bank Indonesia, Sertifikat Deposito Bank Indonesia, Surat Berharga Negara dan/atau Excess Reserve, yang besarnya ditetapkanoleh Bank Indonesia sebesar persentase tertentu dari dana pihak ketiga.

Giro wajib minimum Loan to Deposit Ratio (LDR) adalah simpanan minimum yang wajib dipelihara oleh Perusahaan dalam bentuk saldo Rekening Giro pada Bank Indonesia sebesar persentase tertentu dari dana pihak ketiga yang dihitung berdasarkan selisih antara LDR yang dimiliki oleh Perusahaan dengan LDR target.

Peraturan Bank Indonesia No. 15/15/PBI/2013 tanggal 24 Desember 2013, tentang giro wajib minimum bank umum dalam Rupiah dan valuta asing bagi bank umum konvensional, menetapkan sebagai berikut :• giro wajib minimum primer sebesar 8% dari dana pihak ketiga

dalam Rupiah.• giro wajib minimum sekunder sebesar 4% dari dana pihak ketiga

dalam Rupiah.• giro wajib minimum dalam valuta asing sebesar 8% dari dana

pihak ketiga dalam valuta asing.• giro wajib minimum LDR ditetapkan sebagai berikut :

1. Jika LDR dalam kisaran LDR target (antara 78% sampai 92%) maka giro wajib minimum LDR adalah 0% dari dana pihak ketiga dalam Rupiah,

2. Jika LDR Perusahaan lebih kecil LDR target (antara 78%

of Financial Accounting Standards (IFAS) that effedctively valid on January 1st, 2014 as follows :• SFAS No. 1 (Revised 2013) : Presentation of Financial Statements,• SFAS No. 4 (Revised 2013) : Separated Financial Statements,• SFAS No. 15 (Revised 2013) : Investments in Associates and Joint

Ventures,• SFAS No. 24 (Revised 2013) : Employees’ Benefits,• SFAS No. 46 (Revised 2014) : Income Tax,• SFAS No. 48 (Revised 2014) : Impairment of Assets,• SFAS No. 50 (Revised 2014) : Financial Instrument : Presentation,• SFAS No. 55 (Revised 2014) : Financial Instruments : Recognition and

Measurement,• SFAS No. 60 (Revised 2014) : Financial Instrument : Disclosure,• SFAS No. 65 (Revised 2013) : Consolidated Financial Statements,• SFAS No. 66 : Joint Arrangements,• SFAS No. 67 : Interest Diclosure in Other Entities,• SFAS No. 68 : Measurement of Fair Value,• IFAS 15 (Revised 2014) : Limit on a Defined Benefit Asset,• IFAS 26 (Revised 2014) : Reassessment of Embedded Derivatives.

The Company applied SFAS and IFAS that related to the business activities.

D. CASH AND CASH EQUIVALENTSCash and cash equivalents are cash, giro in Bank Indonesia and other banks as well as the placements in Bank Indonesia and other banks which the period does not exceed 3 months and is not guaranteed to the third parties, as long as there are not used as collateral which is received as well as is not restricted.

E. STATUTORY RESERVESThe primary minimum reserved deposit is the minimum deposit which must be maintained by The Company in the form of giro account balances in Bank Indonesia which the amount is determined by Bank Indonesia at the certain percentage from third party fund.

Secondary statutory reserves/ minimum reserved deposit is the minimum deposit which must be maintained by the company in The Certificates of Bank Indonesia, Deposit Certification in Bank Indonesia, Government Securities and/ or Excess Reserve, that the amount is determined by Bank Indonesia at the certain percentage from the third parties.

Statutory Reserves in Loan to Deposit Ratio (LDR) is the minimum deposit which must be maintained by the company in the form of giro account balance in Bank Indonesia at the certain percentage from the third parties that are calculated based on the variances among LDR which is possessed by the Company with LDR target.

The regulations of Bank Indonesia No. 15/15/PBI/2013 on December 24th, 2013, about statutory reserves of commercial bank in Rupiah and foreign exchange for conventional commercial bank, determine as follows : • Primary statutory reserves at 8% from third party fund in Rupiah.• Se condary statutory reserves at 4% from third party fund in Rupiah.• Statutory reserves in exchange rate at 8% from the third party fund

in exchange rate.• Statutory Reserves in LDR determined as follows :

1. If LDR is in the estimation of LDR target (between 78% to 92%) thus the statutory reserves in LDR is 0% from third party fund in Rupiah,

2. If LDR of the Company is smaller than LDR target (between 78% to 92%) thus statutory reserves in LDR is calculated in lower disincentive parameters at 0,1% multiplied by the variance among LDR of the company deducted by the lower limit of LDR




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sampai 92%) maka giro wajib minimun LDR dihitung dari parameter disinsentif bawah sebesar 0,1% dikalikan dengan selisih antara LDR Perusahaan dikurangi batas bawah LDR target dikalikan dana pihak ketiga dalam Rupiah,

3. Jika LDR Perusahaan lebih besar dari LDR target (antara 78% sampai 92%) dan KPMM Perusahaan lebih kecil dari KPMM insentif maka giro wajib minimun LDR dihitung dari parameter disinsentif atas sebesar 0,2% dikalikan dengan selisih antara LDR Perusahaan dikurangi batas atas LDR target dikalikan dana pihak ketiga dalam Rupiah,

4. Jika LDR Perusahaan lebih besar dari LDR target (antara 78% sampai 92%) dan KPMM Perusahaan sama atau lebih besar dari KPMM insentif maka giro wajib minimun LDR Perusahaan adalah 0% dari dana pihak ketiga dalam Rupiah.

Sesuai Peraturan Bank Indonesia No. 17/11/PBI/2015 tanggal 25 Juni 2015 tentang perubahan atas peraturan Bank Indonesia Nomor 15/15/PBI/2013 tentang giro wajib minimun bank umum dalam Rupiah dan valuta asing bagi bank umum konvensional, Bank Indonesia merubah istilah Loan to Deposit Ratio (LDR) menjadi Loan to Funding Ratio (LFR) dan meningkatkan batas atas untuk LFR target dari 92% menjadi 94% jika bank :• memenuhi rasio kredit UMKM lebih cepat dari target waktu

tahapan pencapaian rasio kredit UMKM sebagaimana dimaksud dalam ketentuan Bank Indonesia yang mengatur mengenai pemberian kredit atau pembiayaan oleh bank umum dan bantuan teknis dalam rangka pengembangan usaha mikro, kecil dan menengah;

• memenuhi rasio NPL total kredit secara bruto (gross) kurang dari 5% (lima persen); dan

• memenuhi rasio NPL kredit UMKM secara bruto (gross) kurang dari 5%.

Sesuai Peraturan Bank Indonesia No. 17/21/PBI/2015 tanggal 26 November 2015 tentang perubahan kedua atas peraturan Bank Indonesia Nomor 15/15/PBI/2013 tentang giro wajib minimum bank umum dalam rupiah dan valuta asing bagi bank umum konvensional, Bank Indonesia menurunkan giro wajib minimum primer dari 8% menjadi 7,5% dari dana pihak ketiga dalam Rupiah. Perusahaan berpendapat telah memenuhi giro wajib minimum yang harus disediakan sesuai Peraturan Bank Indonesia.

F. PENEMPATAN PADA BANK INDONESIA DAN BANK LAINPenempatan pada Bank Indonesia dan bank lain merupakan penanaman dana dalam bentuk fasilitas simpanan Bank Indonesia, call money dan deposito berjangka.

Penempatan pada Bank Indonesia dinyatakan sebesar saldo penempatan dikurangi pendapatan bunga yang ditangguhkan. Penempatan pada bank lain dinyatakan sebesar saldo penempatan.

G. TRANSAKSI DENGAN PIHAK BERELASIPerusahaan melakukan transaksi dengan pihak-pihak yang mempunyai hubungan istimewa sebagaimana didefinisikan pada Pernyataan Standar Akuntansi Keuangan (PSAK) No.7 (Revisi 2010) “Pengungkapan Pihak-Pihak Berelasi”.

Pihak-pihak berelasi adalah orang atau entitas yang terkait dengan entitas yang menyiapkan laporan keuangannya (dalam Pernyataan ini dirujuk sebagai “entitas pelapor”).1. Orang atau anggota keluarga dekatnya mempunyai relasi

target multiplied by third party fund in Rupiah,3. If LDR of the company is bigger than the LDR target (between

78% to 92%) and KPMM of the Company is smaller than KPMM insentive thus the statutory reserves of LDR is calculated from the upper disinsentive parameters at 0.2% multiplied by the variance among LDR of the Company deducted the upper limit of LDR target multiplied by the third party fund in Rupiah,

4. If LDR of the company is bigger than LDR target (between 78% to 92%) and KPPM of the company is equivalent or bigger than KPPM insentive thus the statutory reserves in LDR of the company is 0% from third party fund in Rupiah.

Based on the regulations of Bank Indonesia No. 17/11/PBI/2015 on June 25th, 2015 about the amendments of Bank Indonesia’s regulations No. 15/15/PBI/2013 about the statutory reserves of commercial bank in Rupiah and foreign exchange for convensional commercial bank, Bank Indonesia changes the definitions of Loan to Deposit Ratio (LDR) to Loan to Funding Ratio (LFR) and increase the upper limit for LFR target from 92% to 94% if the bank :• Fulfill the credit ratio of Micro, Small, Medium Enterprises (MSME)

faster than the the target of phase time in achieving the credit ratio of MSME as it is meant in the terms of Bank Indonesia which stipulates about the provision of the loans or the funding by the commercial bank and technical assistance in developing the Micro, Small and Medium Enterprises;

• Fulfill the NPL ratio of total credit in gross less than 5% (five percent); and

• Fulfill the NPL ratio of MSME credit in gross less than 5%.

According to the regulations of Bank Indonesia No. 17/21/PBI/2015 on November 26th, 2015 about the second amendment on the regulations of Bank Indonesia No. 15/15/PBI/2013 about statutory reserves of commercial bank in rupiah and foreign exchange for conventional commercial bank, Bank Indonesia decrease the primary statutory reserves from 8% to 7,5% from third party fund in Rupiah.

The Company believes that it has met the minimum reserved deposit requirements that must be provided based on the regulations of Bank Indonesia.

F. PLACEMENT IN BANK INDONESIA AND OTHER BANKSPlacements in Bank Indonesia and other banks are the fund planting in the form of depocit facility of Bank Indonesia, call money and time deposits.

Placements in Bank Indonesia are stated to be equal as outstanding balance minus the unearned interest income. The placements in other banks are stated at their outstanding balance.

G. RELATED PARTIES TRANSACTIONSThe company made the transactions with the parties that have the special relationships as the definitions on the Statements of Financial Accounting Standard (SFAS) No.7 (Revised 2010) “The Disclosures of Related Parties” .

The related parties are people or entities that are related to the entities that provide the financial statements ( in this Statement is appointed as “the reporting entities”).1. A person or close family member has the relation with the reporting




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dengan entitas pelapor jika orang tersebut:• Memiliki pengendalian atau pengendalian bersama atas

entitas pelapor;• Memiliki pengaruh signifikan atas entitas pelapor; atau • Merupakan personil manajemen kunci entitas pelapor atau

entitas induk dari entitas pelapor;

2. Suatu entitas berelasi dengan entitas pelapor jika memenuhi salah satu hal berikut :• Entitas dan entitas pelapor adalah anggota dari kelompok

usaha yang sama (artinya entitas induk, entitas anak, dan entitas anak berikutnya saling berelasi dengan entitas lainnya).

• Satu entitas adalah entitas asosiasi atau ventura bersama dari entitas lain (atau entitas asosiasi atau ventura bersama yang merupakan anggota suatu kelompok usaha, yang mana entitas lain tersebut adalah anggotanya).

• Kedua entitas tersebut adalah ventura bersama dari pihak ketiga yang sama.Satu entitas adalah ventura bersama dari entitas ketiga dan entitas yang lain adalah entitas asosiasi dari entitas ketiga.

• Entitas tersebut adalah suatu program pascakerja untuk imbalan kerja dari salah satu entitas pelapor atau entitas yang terkait dengan entitas pelapor.

• Jika entitas pelapor adalah entitas yang menyelenggarakan program tersebut, maka entitas sponsor juga berelasi dengan entitas pelapor.

• Entitas yang dikendalikan atau dikendalikan bersama oleh orang yang diidentifikasi dalam angka (1).

• Orang yang diidentifikasi dalam angka (1) (i) memiliki pengaruh signifikan atas entitas atau merupakan personil manajemen kunci entitas (atau entitas induk dari entitas).

Semua transaksi yang signifikan dengan pihak-pihak berelasi diungkapkan dalam laporan keuangan konsolidasian. Syarat dan kondisi transaksi yang dilakukan dengan pihak berelasi adalah sama dengan pihak ketiga.

H. INSTRUMEN KEUANGANPerusahaan mengklasifikasikan instrumen keuangan dalam bentuk aset keuangan dan liabilitas keuangan.

H1. TERDAPAT 4 (EMPAT) KLASIFIKASI ASET KEUANGAN DAN LIABILITAS KEUANGAN SEBAGAI BERIKUT :

• Aset keuangan atau liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi adalah aset keuangan atau liabilitas keuangan yang memenuhi salah satu kondisi berikut ini :1. Dimiliki untuk diperdagangkan. Aset keuangan atau

liabilitas keuangan yang diklasifikasikan dalam kelompok diperdagangkan jika :• diperoleh atau dimiliki terutama untuk tujuan dijual atau

dibeli kembali dalam waktu dekat;• pada pengakuan awal merupakan bagian dari portofolio

instrumen keuangan tertentu yang dikelola bersama dan terdapat bukti mengenai pola ambil untung dalam jangka pendek aktual terkini; atau

• merupakan derivatif (kecuali derivatif yang merupakan kontrak jaminan keuangan atau sebagai instrumen lindung nilai yang ditetapkan dan efektif ).

2. Pada saat pengakuan awal telah ditetapkan oleh Perusahaan untuk diukur pada nilai wajar melalui laba rugi. Perusahaan dapat menggunakan penetapan ini hanya jika memenuhi

entities if that person:• Has the control or joint control over the reporting entities;• Has the significant effects over the reporting entities; or • Is the key management personnel of the reporting entities or the

main entity of the reporting entities;

2. An entity is related to the reporting entities if it comply with one of the requests as follows:• Entities and reporting entities are the members of the same

business group (i.e main entity, subsidiary entities, and fellow subsidiary entities related to each other entities).

• An entity is the associated entity or joint venture of other entities ( or associated entities or joint venture is the member of a business group, in which other entity is the member of it).

• Both entities are the joint venture of the same third parties. An entity is a joint venture of the third entity and other entities are the associate entities of the third entity.

• The entity is a post-employment program for the employees’ benefits from one of the reporting entities or the entities that are related to the reporting entities. If the reporting entities are the entities that hold the program, thus the sponsoring entity is also related to the reporting entities.

• If the reporting entities are the entities that hold the programs, so the sponsor entities also have the relations with the reporting entities.

• The entity which is controlled or jointly controlled by a person who is identified in number (1).

• The person who is identified in number (1) (i) has the significant effect over the entities or is the key management personnel of the entities (or main entity of the entities).

All significant transactions with related parties are disclosed in the Consolidated Financial Statements. The terms and conditions of the transactions that are undertaken with the related parties are the same with the third parties.

H. FINANCIAL INSTRUMENTSThe company classified the financial instruments in the form of financial assets and financial liabilities.

H1. THERE ARE 4 (FOUR) CLASSIFICATIONS OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES AS FOLLOWS :

• Financial assets or Financial Liabilities that are measured in the fair value through the income are the financial assets and financial liabilities that comply one of the conditions as follows:1. Held for trading. Financial Assets and financial liabilities that are

classified in the trading group if :• Acquired or held primarily for the purpose of trading or re-

purchasing in the near term;• Initial recognition is the part of the portfolio of the certain

financial instruments that are managed together and there is an evidence about a pattern of current actual short-term profit taking; or

• Is a derivative (except the derivative which is the financial warranty contract or as the hedging instruments that are determined and effective).

2. When the initial recognition has been determined/designated by the company for measurement on the fair value through the income. The company can use this determination only if it comply the certain requirements, or when it performed, will




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persyaratan tertentu, atau ketika melakukannya akan menghasilkan informasi yang lebih relevan, karena :• mengeliminasi atau mengurangi secara signifikan

inkonsistensi pengukuran dan pengakuan (kadang diistilahkan sebagai accounting mismatch) yang dapat timbul dari pengukuran aset atau liabilitas atau pengakuan keuntungan dan kerugian karena penggunaan dasar yang berbeda; atau

• kelompok aset keuangan, liabilitas keuangan, atau keduanya dikelola dan kinerjanya dievaluasi berdasarkan nilai wajar, sesuai dengan manajemen risiko atau strategi investasi yang didokumentasikan, dan informasi tentang kelompok tersebut disediakan secara internal kepada manajemen kunci Perusahaan.

• Investasi dimiliki hingga jatuh tempo adalah aset keuangan non-derivatif dengan pembayaran tetap atau telah ditentukan dan jatuh temponya telah ditetapkan, serta Perusahaan mempunyai intensi positif dan kemampuan untuk memiliki aset keuangan tersebut hingga jatuh tempo, kecuali :1. investasi yang ada pada saat pengakuan awal ditetapkan

sebagai aset keuangan yang diukur pada nilai wajar melalui laba rugi;

2. investasi yang ditetapkan oleh Perusahaan sebagai tersedia untuk dijual; dan

3. investasi yang memenuhi definisi pinjaman yang diberikan dan piutang.

Perusahaan tidak mengklasifikasikan aset keuangan sebagai investasi dimiliki hingga jatuh tempo, jika dalam tahun berjalan atau dalam kurun waktu dua tahun sebelumnya, telah menjual atau mereklasifikasi investasi dimiliki hingga jatuh tempo dalam jumlah yang lebih dari jumlah yang tidak signifikan sebelum jatuh tempo (lebih dari jumlah yang tidak signifikan dibandingkan dengan total nilai investasi dimiliki hingga jatuh tempo), kecuali penjualan atau reklasifikasi tersebut :1. dilakukan ketika aset keuangan sudah mendekati jatuh

tempo atau tanggal pembelian kembali (contohnya, kurang dari tiga bulan sebelum jatuh tempo) yang mana perubahan suku bunga tidak akan berpengaruh secara signifikan terhadap nilai wajar aset keuangan tersebut;

2. terjadi setelah Perusahaan telah memperoleh secara substansial seluruh jumlah pokok aset keuangan sesuai skedul pembayaran atau Perusahaan telah memperoleh pelunasan dipercepat; atau

3. terkait dengan kejadian tertentu yang berada di luar kendali Perusahaan, tidak berulang, dan tidak dapat diantisipasi secara wajar oleh Perusahaan.

Pada tanggal laporan keuangan konsolidasian Perusahaan mempunyai obligasi Pemerintah yang diklasifikasikan dimiliki hingga jatuh tempo.

• Pinjaman yang diberikan dan piutang adalah aset keuangan non derivatif dengan pembayaran tetap atau telah ditentukan dan tidak mempunyai kuotasi di pasar aktif, kecuali :1. pinjaman yang diberikan dan piutang yang dimaksudkan

oleh Perusahaan untuk dijual dalam waktu dekat, yang diklasifikasikan dalam kelompok diperdagangkan, dan pinjaman yang diberikan dan piutang yang pada saat pengakuan awal oleh Perusahaan ditetapkan sebagai aset keuangan yang diukur pada nilai wajar melalui laba rugi;

produce more relevant informations, because :• Eliminating or significantly reducing the inconsistent

measurement and recognition (sometimes is termed as accounting mismatch) which can be arised from the measurement of assets or liabilities or the recognition of benefits and losses because of the different basic use; or

• The financial asset group, financial liabilities, or both are managed and the performances are evaluated based on the fair value, according to the risk management or investment strategy which is documented, and the informations about the group are prepared internally to the key management of the Company.

• Held to maturity Investments are non-derivative financial assets with fixed or determinable payments and fixed maturities, and the Company has the positive intention and ability to hold the financial assets to maturity, except :1. Existing investments upon initial recognition are designated as

financial assets that are measured in fair value through profit or loss;

2. The investments that are designated by the Company as available to sale; and

3. The investments that meet the definition of loans and receivable.

The company does not classify any financial assets as the held to-maturity investments, if in the current year or the previous two years, has sold or reclassified held to maturity investments in the amount of more than an insignificant amount before maturity (more than the insignificant amount compared to the total value of held to maturity investments), unless the sales or reclassifications :1. Are performed when the financial asset is approaching maturity

or repurchase date (for example, less than three months before maturity) in which the change in interest rates would not significantly affect the fair value of the financial assets;

2. Occur after the Company has received substantially of all of the principal amount of the financial asset corresponding payment schedule or the Company has obtained the accelerated payment; or

3. Related to certain events that are beyond the control of the Company, not repetitive, and cannot be reasonably anticipated by the Company.

On the date of the consolidated financial statements, the Company has the government bonds which has been classified of held to maturity .

• Loans and receivables are non-derivative financial assets with fixed or determinable payments and have not quoted in an active market, unless :1. Loans and receivables that are meant by the Company for sale

in the approaching term, which are classified in trading group, and loans that are given and receivables which at the initial recognition by the Company are designated as financial assets measured in fair value through profit or loss;

2. Loans and receivables which upon initial recognition are designated as the available for sale; or




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2. pinjaman yang diberikan dan piutang yang pada saat pengakuan awal ditetapkan sebagai tersedia untuk dijual; atau

3. pinjaman yang diberikan dan piutang dalam hal pemilik mungkin tidak akan memperoleh kembali investasi awal secara substansial kecuali yang disebabkan oleh penurunan kualitas pinjaman yang diberikan dan piutang, dan diklasifikasikan sebagai tersedia untuk dijual.

Kepemilikan atas kelompok aset yang bukan merupakan pinjaman yang diberikan atau piutang (seperti kepemilikan atas reksadana atau yang serupa) tidak diklasifikasikan sebagai pinjaman yang diberikan atau piutang.

• Aset keuangan tersedia untuk dijual adalah aset keuangan non derivatif yang ditetapkan sebagai tersedia untuk dijual atau yang tidak diklasifikasikan sebagai :1. pinjaman yang diberikan dan piutang, 2. investasi yang diklasifikasikan dalam kelompok dimiliki

hingga jatuh tempo, atau3. aset keuangan yang diukur pada nilai wajar melalui laba rugi.

Pada tanggal laporan keuangan konsolidasian Entitas Anak memiliki obligasi Pemerintah, obligasi non Pemerintah, Sertifikat Deposito Bank Indonesia dan Sertifikat Bank Indonesia yang diklasifikasikan tersedia untuk dijual.

H2. PERUSAHAAN MENGHENTIKAN PENGAKUAN ASET KEUANGAN,

JIKA DAN HANYA JIKA :• hak kontraktual atas arus kas yang berasal dari aset keuangan

tersebut berakhir; atau• Perusahaan mentransfer aset keuangan dan transfer tersebut

memenuhi kriteria penghentian pengakuan.

Perusahaan mentransfer aset keuangan, jika dan hanya jika, Perusahaan :• mentransfer hak kontraktual untuk menerima arus kas yang

berasal dari aset keuangan; atau• tetap memiliki hak kontraktual untuk menerima arus kas

yang berasal dari aset keuangan tetapi juga menanggung kewajiban kontraktual untuk membayar arus kas yang diterima tersebut kepada satu atau lebih pihak penerima melalui suatu kesepakatan yang memenuhi persyaratan.

H3. PENGUKURANPada saat pengakuan awal aset keuangan atau liabilitas keuangan, entitas mengukur pada nilai wajarnya. Dalam hal aset keuangan atau liabilitas keuangan tidak diukur pada nilai wajar melalui laba rugi, nilai wajar tersebut ditambah biaya transaksi yang dapat diatribusikan secara langsung dengan perolehan atau penerbitan aset keuangan atau liabilitas tersebut.

Setelah pengakuan awal, entitas mengukur aset keuangan, termasuk derivatif yang diakui sebagai aset, pada nilai wajarnya, tanpa dikurangi biaya transaksi yang mungkin timbul pada penjualan atau pelepasan lain, kecuali untuk aset keuangan berikut ini :• pinjaman yang diberikan dan piutang yang diukur pada

biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif.

• investasi dimiliki hingga jatuh tempo yang diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku

3. Loans and receivables in case the owner will not get back the substantially initial investment unless caused by the decline in the quality of loans and receivables, and are classified as available for sale.

The ownership of the group of assets that are not the loans or receivables ( such as the ownership of mutual funds or similar) are not classified as the loans or receivables.

• Financial assets of available for sale are non-derivative financial assets that are designated as available for sale or are not classified as :1. Loans and receivables, 2. Investments classified in group as held to maturity, or3. Financial assets measured in fair value through profit or loss. On the date of the consolidated financial Statements, the Subsidiaries have the government bonds, non-government bonds, Certificates of Deposit of Bank Indonesia and Bank Indonesia Certificates that are classified as available for sale.

H2. THE COMPANY DE-RECOGNIZES THE FIANCIAL ASSETS, IF AND

ONLY IF : • The contractual rights to the cash flows which came from the

financial assets have expired; or • The Company transfers the financial assets and the transfer

meets the de-recognition criteria.

The Company transfers the financial assets, if and only if, the Company :• Transfers the contractual rights to receive cash flows that came

from the financial assets; or • Still has the contractual rights to receive the cash flows that

came from the financial assets but also assume an contractual obligation to pay the received cash flows to one or more recipients through an agreement that meets the requirements.

H3. MEASUREMENTAt the time of the initial recognition of the financial assets or financial liabilities, an entity measured in the fair value. In the case of financial assets or financial liabilities are not measured at fair value through profit or loss, the fair value plus the transaction costs that can be directly attributed to the acquisition or issuance of the financial assets or liabilities.

After the initial recognition, the entities measured the financial assets, including the derivatives that are recognized as assets, at the fair value, without reducing the transaction costs which might be appeared on the sale or other releasing, except for these following financial assets :• Loans and receivables that are measured at the amortized costs

by using the effective interest rate method.• Held to maturity investments that are measured at the amortized

costs by using the effective interest rate method.• The investments in the instuments of equity that have no price




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bunga efektif.• investasi dalam instrumen ekuitas yang tidak memiliki

kuotasi harga di pasar aktif dan nilai wajarnya tidak dapat diukur secara andal, serta derivatif yang terkait dengan dan diselesaikan melalui penyerahan instrumen ekuitas yang tidak memiliki kuotasi harga di pasar aktif tersebut, diukur pada biaya perolehan.

Aset keuangan yang ditetapkan sebagai item yang dilindung nilai menggunakan pengukuran berdasarkan ketentuan akuntansi lindung nilai. Seluruh aset keuangan, kecuali yang diukur pada nilai wajar melalui laba rugi, dievaluasi penurunan nilainya.

Setelah pengakuan awal, entitas mengukur seluruh liabilitas keuangan pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif, kecuali untuk :• liabilitas keuangan yang diukur pada nilai wajar melalui

laba rugi. Liabilitas tersebut, termasuk derivatif yang diakui sebagai liabilitas, diukur pada nilai wajarnya, kecuali untuk liabilitas derivatif yang terkait dengan dan diselesaikan melalui penyerahan instrumen ekuitas yang tidak memiliki kuotasi harga di pasar aktif dan nilai wajarnya tidak dapat diukur secara andal, diukur pada biaya perolehan.

• liabilitas keuangan yang timbul ketika transfer aset keuangan tidak memenuhi syarat penghentian pengakuan atau transfer yang dicatat menggunakan pendekatan keterlibatan berkelanjutan.

• kontrak jaminan keuangan setelah pengakuan awal, penerbit kontrak tersebut (kecuali untuk paragraf (a) dan (b) berlaku) mengukur pada mana yang lebih tinggi antara :1. jumlah yang ditentukan sesuai dengan PSAK 57 : Provisi,

Liabilitas Kontinjensi, dan Aset Kontinjensi2. jumlah pada saat pengakuan awal dikurangi, apabila

sesuai, amortisasi kumulatif yang diakui sesuai dengan PSAK 23 : Pendapatan

• komitmen untuk menyediakan pinjaman di bawah suku bunga pasar. Setelah pengakuan awal, penerbit komitmen tersebut mengukur pada mana yang lebih tinggi antara :1. jumlah yang ditentukan sesuai dengan PSAK 57 : Provisi,

Liabilitas Kontinjensi, dan Aset Kontinjensi2. jumlah pada saat pengakuan awal dikurangi, apabila

sesuai, amortisasi kumulatif yang diakui sesuai dengan PSAK 23 : Pendapatan

Liabilitas keuangan yang ditetapkan sebagai item yang dilindung nilai menggunakan pengukuran berdasarkan ketentuan akuntansi lindung nilai.

H4. SALING HAPUSAset keuangan dan liabilitas keuangan dilakukan saling hapus dan nilai bersihnya disajikan dalam laporan posisi keuangan konsolidasian jika, dan hanya jika Perusahaan memiliki hak yang berkekuatan hukum untuk melakukan saling hapus atas jumlah yang telah diakui tersebut dan adanya maksud untuk menyelesaikan secara neto atau untuk merealisasikan aset dan menyelesaikan liabilitasnya secara simultan. Pendapatan dan beban disajikan dalam jumlah bersih hanya jika diperkenankan oleh standar akuntansi.

H5. PENGUKURAN BIAYA DIAMORTISASIBiaya perolehan diamortisasi dari aset keuangan atau liabilitas keuangan adalah jumlah aset keuangan atau liabilitas keuangan yang diukur pada saat pengakuan awal dikurangi pembayaran

quotations in the active market and the fair value can’t be reliably measured, as well as the derivatives related to and settled through the submission of equity instruments that have no price quotations in the active market, are measured in the received costs.

The financial assets that are determined as hedged items using the measurement based on the provisions of hedged accounting. All financial assets, except which are measured at the fair value through profit loss, are evaluated the impairment .

After the initial recognition, the entities measured all financial liabilities at the amortized costs by using the effective interest rate method, except for :• Financial liabilities that are measured in fair value through

profit or loss. The liabilities, including derivatives recognized as liabilities, are measured at fair value, except for derivative liabilities related to and settled through the delivery of equity instruments that are not quoted in the active market and the fair value can not be reliably measured, are measured at the recieved cost.

• Financial liabilities that are arose when the transfer of financial assets do not qualify for de-recognition or transfersthat are listed using the continuing involvement approach.

• A financial guarantee contract after initial recognition, the issuer of the contract (except for paragraphs (a) and (b) applied) measure on which one’s higher between :1. The determined amount is based on SFAS 57 : Provisions,

contigent liabilities, and Contigent Assets2. The amount at initial recognition deducted, if appropriate,

cumulative amortization that are recognized based on IFAS 23: Revenue

• Commitments to provide loans under market interest rates. After the intial recognition, the commitment issuer measures which one is higher between :1. The determined amount is based on SFAS 57 : Provisions,

contigent liabilities, and Contigent Assets.2. The amount at initial recognition deducted, if appropriate,

cumulative amortization that are recognized based on IFAS 23: Revenue

The financial liabilities that are determined as hedged items using the measurement based on the provisions of hedged accounting.

H4. OFFSETTINGFinancial assets and financial liabilities are implemented offset and the net value presented in the statements of consolidated financial position if, and only if the Company has a legally enforceable right to offset on the recognized amounts and there is intention to settle on a net basis to realize the assets and settle the liabilities simultaneously. Revenues and expenses are presented in a net amount only if permitted by the accounting standards.

H5. THE MEASUREMENT OF AMORTIZED COSTAmortized costs of the financial assets and financial liabilities are the amount of financial assets and financial liabilities that are measured in the initial recognition minus the principle repayments,




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pokok pinjaman, ditambah atau dikurangi amortisasi kumulatif menggunakan metode suku bunga efektif yang dihitung dari selisih antara nilai pengakuan awal dan nilai jatuh temponya, dan dikurangi penurunan nilai.

H6. NILAI WAJARNilai wajar adalah nilai di mana suatu aset dapat dipertukarkan, atau suatu liabilitas dapat diselesaikan, di antara para pihak yang memahami dan berkeinginan untuk melakukan transaksi yang wajar pada tanggal pengukuran.

Jika tersedia, Perusahaan mengukur nilai wajar dari suatu instrumen dengan menggunakan harga kuotasi di pasar aktif untuk instrumen terkait. Suatu pasar dianggap aktif bila harga yang dikuotasikan tersedia sewaktu-waktu dan merupakan transaksi pasar aktual dan teratur terjadi yang dilakukan secara wajar. Dalam hal tidak terdapat pasar aktif untuk suatu instrumen keuangan, maka Perusahaan menentukan nilai wajar dengan menggunakan teknik penilaian yang sesuai. Teknik penilaian meliputi penggunaan transaksi pasar terkini yang dilakukan secara wajar oleh pihak yang berkeinginan dan memahami, dan bilamana tersedia, penggunaan analisa arus kas yang didiskonto dan penggunaan nilai wajar terkini dari instrumen lain yang secara substansial sama.

H7. KLASIFIKASI DAN REKLASIFIKASI INSTRUMEN KEUANGANPerusahaan tidak diperkenankan untuk mereklasifikasi instrumen keuangan dari atau ke kategori instrumen keuangan yang diukur pada nilai wajar melalui laporan laba rugi dan penghasilan lain komprehensif konsolidasian selama instrumen keuangan tersebut dimiliki atau diterbitkan.

Perusahaan tidak boleh mengklasifikasikan aset keuangan sebagai investasi dimiliki hingga jatuh tempo, jika dalam tahun berjalan atau dalam kurun waktu 2 (dua) tahun buku sebelumnya, telah menjual atau mereklasifikasi investasi dimiliki hingga jatuh tempo dalam jumlah yang lebih dari jumlah yang tidak signifikan sebelum jatuh tempo (lebih dari jumlah yang tidak signifikan dibandingkan dengan jumlah nilai investasi dimiliki hingga jatuh tempo), kecuali penjualan atau reklasifikasi tersebut dimana:• Dilakukan ketika aset keuangan sudah mendekati jatuh

tempo atau tanggal pembelian kembali di mana perubahan suku bunga pasar tidak akan berpengaruh secara signifikan terhadap nilai wajar aset keuangan tersebut;

• terjadi setelah Perusahaan telah memperoleh secara substansial seluruh jumlah pokok aset keuangan tersebut sesuai jadwal pembayaran atau Perusahaan telah memperoleh pelunasan dipercepat; atau

• terkait dengan kejadian tertentu yang berada di luar kendali Perusahaan, tidak berulang, dan tidak dapat diantisipasi secara wajar oleh Perusahaan.

Reklasifikasi aset keuangan dari kelompok dimiliki hingga jatuh tempo ke kelompok tersedia untuk dijual dicatat sebesar nilai wajarnya. Keuntungan atau kerugian yang belum direalisasi tetap dilaporkan dalam komponen ekuitas sampai aset keuangan tersebut dihentikan pengakuannya, dan pada saat itu, keuntungan atau kerugian kumulatif yang sebelumnya diakui dalam ekuitas harus diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.

plus or minus the cumulative amortization using effective interest rate method which are measured from the variance between the initial recognized amount and the maturity amount, and less the impairment.

H6. FAIR VALUEFair value is the value where an assets can be changed, or a liability can be settled, between the parties that understand and want to do the reasonable transactions on the date of measurement.

If available, the company measures the fair value from an instrument by using the quote price in the active market for related instrument. A market supposed to be active if the price which is quoted is available any time and is the actual and regulated market transaction which is fairly done.

In the case there is no active market for a financial instrument, thus the company set the fair value by using the appropriate valuation technic. The valuation technic includes the use of current market transactions that are fairly done by the party who wants and understands, and if it is available, the use of discounted cash flow analysis and the use of current fair value from other instrument which is substantially the same.

H7. CLASSIFICATION AND RECLASSIFICATION OF FINANCIAL INSTRUMENTThe company is not allowed to reclassify the financial instrument from or to financial instrument category which is measured at the fair value through the consolidated statements of profit or loss and other comprehensive income during the financial instrument is held or issued.

The company may not classify any financial assets as held to maturity investments, if within the current year or within 2 (two) years of previous book, has sold or reclassified held to maturity investments in the amount which is more than insignificant amount before the maturity (more than the insignificant amount compared to the held to maturity investments amount), except the sales or reclassifications where:• Done when the financial assets have approached the maturity

or the date of repurchasing where the changes of market interest rates will not significantly affect to the fair value of the financial assets;

• Occurs after the company has acquired substantially all the principle amount of the financial assets concerning with the repayment schedule or the company has acquired the accelerated repayment; or

• Related to the certain events that are out of the company’s control, not repetitive, and can not be anticipated properly by the company.

Reclassification of the financial assets from the held to maturity group to available for sale group are listed in the amount of fair value. The profit or loss that are not realized is still be reported in the equity component until the financial assets are de-recognized, and on that time, the cumulative profit or loss which is recognized before in the equity must be recognized on the consolidated statements of profit or loss and other comprehensive income.




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Perusahaan mengklasifikasi instrumen keuangan ke dalam klasifikasi tertentu yang mencerminkan sifat dari informasi dan mempertimbangkan karakteristik dari instrumen keuangan tersebut. Klasifikasi ini dapat dilihat pada tabel berikut :


Jenis Instrumen KeuanganType of Financial Instrument

Klasifikasi Standar Pengukuran AwalPreliminary Classification of Measurement Standards

Aset Keuanganfinancial assets

Kas cash


Giro pada Bank Indonesia dan bank lainCurrent accounts in Bank Indonesia and other banks


Penempatan pada Bank Indonesia dan bank lainPlacements in Bank Indonesia and other banks


Surat berharga securities

Tersedia untuk dijual dan dimiliki hingga jatuh tempoAvailable for sale and held to maturity

Tagihan akseptasiAcceptances receivable




Liabilitas keuanganfinancial liabilities

Simpanan deposit

Liabilitas lainnya other liabilities

Simpanan dari bank lainDeposits from other banks


Liabilitas akseptasiLiabilities acceptances


H8. INSTRUMEN KEUANGAN DERIVATIFInstrumen keuangan derivatif (termasuk transaksi mata uang asing untuk pendanaan dan perdagangan) diakui sebesar nilai wajar pada laporan posisi keuangan konsolidasian. Nilai wajar ditentukan berdasarkan harga pasar, model penentuan harga atau harga kuotasi instrumen lain yang memiliki karakteristik serupa.

Keuntungan atau kerugian dari kontrak derivatif yang tidak ditujukan untuk lindung nilai (atau tidak memenuhi kriteria untuk dapat diklasifikasikan sebagai lindung nilai) diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun berjalan.

Instrumen derivatif melekat dipisahkan dari kontrak utama non-derivatif dan diperlakukan sebagai instrumen derivatif jika seluruh kriteria berikut terpenuhi :1. Risiko dan karakteristik ekonomi dari derivatif melekat tidak

secara erat berhubungan dengan karakteristik dan risiko kontrak utama.

2. Instrumen terpisah dengan kondisi yang sama dengan instrumen derivatif melekat memenuhi definisi dari derivatif, dan

3. Instrumen hibrid (kombinasi) tidak diukur secara harga wajar dengan perubahan nilai wajar diakui di dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian (yaitu derivatif melekat di dalam aset keuangan atau liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi tidak dipisahkan).

Seluruh instrumen derivatif (termasuk transaksi mata uang asing untuk tujuan pendanaan dan perdagangan) dicatat dalam laporan posisi keuangan konsolidasian berdasarkan

H8. DERIVATIVE FINANCIAL INSTRUMENTSThe derivative financial instruments (except the transactions of foreign currency for funding and trading) are recognized in the amount of fair value at the statements of consolidated financial position. The fair value is determined based on the market value, the pricing models or quoted prices of other instruments that has the same characteristics.

The profit or loss from the derivative contract which is not appointed to be hedged (or does not meet the criteria to be able to classified as hedging) is recognized on the consolidated statements of profit or loss and other comprehensive income in the current year.

The embedded derivative instruments are separated from the main non-derivative contracts and treated as the derivative instruments if all of the following criterias are met :1. The risk and economic characteristics from the embedded

derivative is not closely related with the characteristics and the risk of the main contract.

2. The separated instruments with the same conditions as the embedded derivative instruments meet the definitions from the derivatives, and

3. Hybrid instrument (combination) is not measured as the fair price with the changes of the fair value recognized in the consolidated statements of profit/ loss and other comprehensive income (i.e. embedded derivatives in the financial assets or financial liabilities that are measured in the fair value through the unseparated profit loss.

All derivative instruments (including the transactions of foreign currency for the purpose of funding and trading) are listed in the consolidated statements of financial position based on the fair value.

The company classifies the financial instrument into the certain classification which reflects the nature of information and considers the characteristics of the financial instruments. These classifications can be seen at the following table :




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nilai wajarnya. Nilai wajar tersebut ditentukan berdasarkan harga pasar, kurs Reuters pada tanggal pelaporan laporan posisi keuangan konsolidasian, diskonto arus kas, model penentu harga atau harga yang diberikan oleh broker (quoted price) atas instrumen lainnya yang memiliki karakteristik serupa atau model penentuan harga.

I. SURAT BERHARGASurat berharga terdiri dari Obligasi Pemerintah, Sertifikat Deposito Bank Indonesia, Sertifikat Bank Indonesia dan obligasi non pemerintah. Investasi dalam surat berharga diklasifikasikan ke dalam salah satu dari kelompok berikut ini: tersedia untuk dijual (available-for-sale), diperdagangkan (trading), dimiliki hingga jatuh tempo (held-to-maturity), dan pinjaman yang diberikan dan piutang (loans and receivables).

Surat berharga pada awalnya disajikan sebesar nilai wajar ditambah premium/diskonto dan biaya transaksi yang dapat diatribusikan secara langsung dan setelah pengakuan awal dicatat sesuai dengan klasifikasi masing-masing.

Penilaian surat berharga didasarkan atas klasifikasinya sebagai berikut:1. Surat berharga yang dimiliki hingga jatuh tempo dicatat pada

biaya perolehan yang diamortisasi menggunakan metode suku bunga efektif. Bila terjadi penjualan atau reklasifikasi dalam jumlah yang lebih dari jumlah yang tidak signifikan dari surat berharga yang dimiliki hingga jatuh tempo yang belum mendekati tanggal jatuh tempo akan menyebabkan reklasifikasi atas semua surat berharga yang dimiliki hingga jatuh tempo ke dalam kelompok tersedia untuk dijual, dan Entitas Anak tidak diperkenankan untuk mengklasifikasikan surat berharga sebagai dimiliki hingga jatuh tempo untuk tahun berjalan dan untuk kurun waktu dua tahun mendatang.

2. Surat berharga yang dimiliki untuk diperdagangkan dinyatakan pada nilai wajar. Keuntungan dan kerugian yang timbul dari perubahan nilai wajar diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Pada tanggal laporan keuangan konsolidasian Entitas Anak tidak mempunyai surat berharga yang diklasifikasikan untuk diperdagangkan.

3. Surat berharga yang diklasifikasikan dalam pinjaman yang diberikan dan piutang pada saat pengakuan awal diakui pada nilai wajarnya ditambah premium/diskonto dan biaya transaksi dan selanjutnya diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif. Pada tanggal laporan keuangan konsolidasian Entitas Anak tidak mempunyai surat berharga yang diklasifikasikan dalam pinjaman yang diberikan dan piutang.

4. Surat berharga yang tersedia untuk dijual dinyatakan pada nilai wajar.

Pendapatan bunga diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian menggunakan metode suku bunga efektif. Laba atau rugi selisih kurs atas surat berharga yang tersedia untuk dijual diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.

Perubahan nilai wajar lainnya diakui secara langsung dalam ekuitas sampai dengan surat berharga tersebut dijual atau mengalami penurunan nilai, dimana keuntungan dan kerugian kumulatif yang sebelumnya diakui dalam ekuitas harus diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.

The fair value is determined based on the market value, reuters spot rate at the reporting date of the consolidated statements of financial position, discounted cash flows, pricing models or given price by the broker (quoted price) on other instruments that held the similar characteristics or pricing models.

I. SECURITIESThe securities consist of Government’s bonds, The Certificates of Deposit of Bank Indonesia, the Certificates of Bank Indonesia and non governement bonds. The investments in the securities are classified into one of these following groups: available for sale, trading, held to maturity, and loans and receivables .

The securities are initially presented at the amount of fair value plus the premium/ discounted and the transaction costs that can be directly atributed and after the initial recognition is listed based on each classifications.

The assessment of the securities based on the following classfications:1. The held to maturity securities are listed on the amortized costs using

the effective interest rate method. If there is a sale or reclassification in the amount which is more than insignificant amount of the held to maturity securities that are not approach the maturity date will cause the reclassification at all held to maturity securities into the available for sale group, and the subsidiaries aren’t allowed to classify the securities as the held to maturity for current year and for 2 years ahead.

2. The securities that are held for trading are stated in the fair value. The profit and loss which are occurred from the changes of fair value recognized in the consolidated statements of profit loss and other comprehensive income. On the date of consolidated financial statements, the subsidiaries have no securities that are classified for sale.

3. The securities that are classified in the loans and receivables on the initial recognition are recognized at the fair value plus premium/ discounted and the transaction costs and the following are measured at the amortized costs by using the effective interest rate method. On the date of consolidated financial statements, the subsidiaries have no securities that are classified in the loans and receivables.

4. The available for sale securities are stated at the fair value.

The interest income is recognized in the consolidated statements of profit loss and other comprehensive income using the effective interest rate method. Profit or loss of the spot rate variance on the securities that are available for sale are recognized in the consolidated statements of profit loss and other comprehensive income.

Other changes of fair value are directly recognized in the equity until the securities are sold or occur the impairment, where the cumulative profit and loss that before were recognized in the equity must be recognized in the consolidated statements of profit loss and other comprehensive income.




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J. TAGIHAN DAN LIABILITAS AKSEPTASITagihan dan liabilitas akseptasi dinyatakan sebesar biaya perolehan.

K. KREDIT YANG DIBERIKANKredit yang diberikan ke nasabah diukur pada biaya perolehan diamortisasi menggunakan metode suku bunga efektif dikurangi penyisihan kerugian penurunan nilai. Biaya perolehan diamortisasi dihitung dengan memperhitungkan adanya diskonto atau premi yang timbul pada saat akuisisi serta biaya/fee transaksi yang merupakan bagian yang tidak terpisahkan dengan suku bunga efektif. Amortisasi tersebut diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.

Entitas Anak menghapusbukukan kredit yang diberikan atau aset produktif lainnya ketika tidak terdapat prospek yang realistis mengenai pengembalian kredit yang diberikan dalam waktu dekat atau hubungan normal antara Entitas Anak dan debitur telah berakhir. Kredit yang diberikan yang tidak dapat dilunasi dihapusbukukan dengan mendebit cadangan kerugian penurunan nilai. Penerimaan kemudian atas kredit yang telah dihapusbukukan dicatat sebagai penerimaan kembali kredit dihapus buku.

Restrukturisasi kredit bermasalah dengan modifikasi persyaratan kredit dicatat prospektif dan tidak mengubah nilai tercatat kredit pada tanggal restrukturisasi, kecuali jika saldo kredit tercatat melebihi jumlah nilai tunai penerimaan kas masa depan yang ditetapkan dalam persyaratan baru kredit, maka selisih tersebut diakui sebagai kerugian hasil restrukturisasi. Setelah restrukturisasi, semua penerimaan kas masa depan yang ditetapkan dalam persyaratan baru dicatat sebagai pengembalian pokok kredit dan penghasilan bunga sesuai dengan proporsinya.

Kolektibilitas kredit yang diberikan berdasarkan jumlah hari tunggakan pokok dan bunga adalah sebagai berikut :• Lancar : tidak ada tunggakan pokok maupun bunga• Dalam perhatian khusus : tunggakan di atas 1 hari s.d 90 hari..• Kurang lancar : tunggakan di atas 90 hari s.d 120 hari.• Diragukan : tunggakan di atas 120 hari s.d 180 hari.• Macet : tunggakan di atas 180 hari.

L. PENURUNAN NILAI ASET KEUANGAN DAN NON KEUANGAN

Pada setiap akhir periode pelaporan, Perusahaan mengevaluasi apakah terdapat bukti obyektif bahwa aset keuangan yang tidak dicatat pada nilai wajar melalui laporan laba rugi dan penghasilan komprehensif lain konsolidasian telah mengalami penurunan nilai. Aset keuangan mengalami penurunan nilai jika bukti obyektif menunjukkan bahwa peristiwa yang merugikan telah terjadi setelah pengakuan awal aset keuangan, dan peristiwa tersebut berdampak pada arus kas masa datang atas aset keuangan yang dapat diestimasi secara handal.

Bukti obyektif bahwa aset keuangan mengalami penurunan nilai meliputi wanprestasi atau tunggakan pembayaran oleh debitur, restrukturisasi kredit yang diberikan oleh Perusahaan dengan persyaratan yang tidak mungkin diberikan jika debitur tidak mengalami kesulitan keuangan, indikasi bahwa debitur atau penerbit akan dinyatakan pailit, hilangnya pasar aktif dari aset keuangan akibat kesulitan keuangan, atau data yang dapat diobservasi lainnya yang terkait dengan kelompok aset keuangan seperti memburuknya status pembayaran debitur atau penerbit dalam kelompok tersebut, atau kondisi ekonomi yang berkorelasi dengan wanprestasi atas aset

J. RECEIVABLE AND LIABILITIESThe receivable and liabilities are stated in the amount of received costs.

K. GRANTED LOANS The granted loans for customers are measured in the amortized costs using the effective interest rate method less the allowance of impairment loss. The amortized costs are counted with the calculation of discounts or premiums that occured at time of acquisition as well as fee of the transactions that are the unseparated parts with the effective interest rates. The amortization is recognized in the consolidated statements of profit loss and other comprehensive income.

The Subsidiaries wrote off the granted loans or other productive assets when there was no realistic prospect about the loans payment in the nearest term or the normal relation between the subsidiaries and the debtor have been ended. The granted loans that can’t be repaid are written off by debting the allowance of impairment loss. Subsequent recoveries on the loans that have been written off, are listed as the recoveries of written off loans.

Troubled debt restructuring with the modification of loan requirements listed prospective and doesn’t change the loan listed value on the date of restructurization, unless the listed loan balance is more than the future cash receipts amount that are determined in the new requirements of the credit, so the variance is recognized as the loss of restructurizing results. After the restructurization, all future cash receipts specified by the new requirements listed as the repayment of loan principle and interest income based on the proportion.

The collactibility of granted loans based on the number of principle delinquent days and interest are as follows :• Current : no arrears in principal and interest.• In the special attention : arrears over 1 day to 90 days.• Substandard: arrears over 90 days up to 120 days.• Doubtful : arrears over 120 days up to 180 days.• Loss: arrears over 180 days.

L. IMPAIRMENT OF FINANCIAL ASSETS AND NON FINANCIAL

In every end of each reporting period, the company evaluates whether there is objective evidence that financial assets that are not listed at fair value through the conolidated statements of profit or loss and other comprehensive income have been impaired. Financial assets are impaired if objective evidence indicates that the loss event has occurred after the initial recognition of financial assets, and such events have the impact on future cash flows of the financial assets that can be reliably estimated.

Objective evidence that a financial asset is impaired includes default or delinquency payment by a debtor, restructuring of granted loans by the Company with the requirements that might not be granted if the debtor is not experiencing financial difficulties, indications that a debtor or issuer will be stated entering bankruptcy, the disappearance of an active market from the financial assets due to financial difficulties, or other observable data relating to a group of financial assets such as the deterioration of the status of the payment of the debtor or issuer within the group, or economic conditions that correlate with defaults on the assets within the group.




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dalam kelompok tersebut.

Perusahaan pertama kali menentukan apakah terdapat bukti obyektif penurunan nilai secara individual atas aset keuangan yang signifikan secara individual. Jika Perusahaan menentukan tidak terdapat bukti obyektif mengenai penurunan nilai atas aset keuangan yang dinilai secara individual, terlepas aset keuangan tersebut signifikan atau tidak, maka Perusahaan memasukkan aset tersebut ke dalam kelompok aset keuangan yang memiliki karakteristik risiko kredit yang serupa dan menilai penurunan nilai kelompok tersebut secara kolektif. Aset yang penurunan nilainya dinilai secara individual, dan untuk itu kerugian penurunan nilai diakui atau tetap diakui, tidak termasuk dalam penilaian penurunan nilai secara kolektif.

Perusahaan menetapkan kredit yang harus dievaluasi penurunan nilainya secara kolektif, jika memenuhi salah satu kriteria sebagai berikut : 1. Kredit yang secara individual memiliki nilai signifikan namun

tidak memiliki bukti obyektif penurunan nilai, 2. Kredit yang secara individual memiliki nilai tidak signifikan.

Berdasarkan kriteria diatas, penilaian secara kolektif dilakukan untuk jenis kredit rekening koran dan kredit akseptasi.

Cadangan penurunan nilai secara individual dihitung dengan menggunakan metode diskonto arus kas (discounted cash flows). Sedangkan cadangan kerugian penurunan nilai secara kolektif dihitung dengan menggunakan metode statistik dari data historis berupa probability of default di masa lalu, waktu pengembalian dan jumlah kerugian yang terjadi (loss given default) yang selanjutnya disesuaikan lagi dengan pertimbangan manajemen terkait kondisi ekonomi dan kredit saat ini. Perusahaan menggunakan statistical model analysis method untuk penilaian penurunan nilai aset keuangan secara kolektif.

Ketika aset keuangan yang diberikan tidak tertagih, aset keuangan tersebut dihapus buku dengan menjurnal balik cadangan kerugian penurunan nilai. Aset keuangan tersebut dapat dihapus buku setelah semua prosedur yang diperlukan telah dilakukan dan jumlah kerugian telah ditentukan.

Penerimaan kemudian atas aset keuangan yang diberikan yang telah dihapusbukukan, dicatat sebagai pendapatan operasional lainnya.

Kerugian penurunan nilai atas aset keuangan yang tersedia untuk dijual diakui dengan mengeluarkan kerugian kumulatif yang telah diakui secara langsung dalam ekuitas ke dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Jumlah kerugian kumulatif yang dikeluarkan dari ekuitas dan diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian merupakan selisih antara biaya perolehan, setelah dikurangi dengan nilai pelunasan pokok dan amortisasi, dengan nilai wajar kini, dikurangi kerugian penurunan nilai aset keuangan yang sebelumnya telah diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.

Perubahan cadangan kerugian penurunan nilai yang dapat diatribusikan pada nilai waktu (time value) tercermin sebagai komponen pendapatan bunga.

Jika pada periode berikutnya, nilai wajar aset keuangan yang tersedia untuk dijual yang mengalami penurunan nilai meningkat dan peningkatan tersebut dapat secara obyektif dihubungkan dengan

The Company firstly determines whether there is an objective evidence of impairment individually on financial assets that are individually significant. If the Company determines that no objective evidences of impairment on financial assets assessed individually, regardless the financial assets are significant or not, the Company includes the assets in a group of financial assets with similar credit risk characteristics and assesses the impairment of the group collectively. Assets that the impairments are individually assessed and for which an impairment loss is or continues to be recognized are not included in a collective assessment of impairment.

The Company determines loans that must be evaluated the impairment collectively, if it meets one of the criterias as follow :1. Loans which individually have significant value but there is no

objective evidences of the impairment, 2. loans which individually have insignificant value.

Based on the above criterias, the collective assessments are undertaken for the type of credit overdraft and credit acceptance.

The allowance of impairment individually counted by using the discounted cash flows method. While the allowance of loss impairment collectively counted by using the statistic method from the historical data such as probability of default in the past, the payback time and the amount of loss which occurred (loss given default) which subsequently adjusted again with the consideration of management related to the economic conditions and current loans. The company uses the statistical model analysis method to assess the impairment of financial assets collectively.

When the given financial assets aren’t collectible, the financial assets are able to be written off by turning the journal of allowance for impairment losses. The financial assets can be written off after all necessary procedures have been carried out and the amount of the loss has been determined.

Subsequent recoveries of given financial assets that have been written off, are listed as other operational income.

Impairment losses on financial assets that are available for sale are recognized by issuing cumulative losses that had been recognized directly in equity into the consolidated statements of profit loss and other comprehensive income. The amount of the cumulative loss which is excluded from the equity and recognized in the consolidated statements of profit loss and other comprehensive income is the difference between the acquisition cost, after lessing the value of any principal repayment and amortization, with the current fair value, less any impairment losses of financial assets which previously had been recognized in the statements of profit loss and other comprehensive income.

The changes of the allowance for impairment losses that can be atributed at the time value reflected as the component of the interest income.

If for the next period, the fair value of the financial assets are available for sale that occur the impairment increase and the increasing can objectively connected to the occurred events after the recognition of




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peristiwa yang terjadi setelah pengakuan kerugian penurunan nilai pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian, maka kerugian penurunan nilai tersebut harus dipulihkan dan pemulihan tersebut diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian.

Jika persyaratan pinjaman yang diberikan, dan piutang atau investasi yang dimiliki hingga jatuh tempo dinegosiasi ulang atau dimodifikasi karena debitur atau penerbit mengalami kesulitan keuangan, maka penurunan nilai diukur dengan suku bunga efektif awal yang digunakan sebelum persyaratan diubah.

Evaluasi manajemen atas kolektibilitas masing-masing aset produktif dan transaksi rekening administratif dilakukan berdasarkan sejumlah faktor subjektif, termasuk keadaan ekonomi/prospek usaha saat ini maupun yang diantisipasi untuk masa yang akan datang, kondisi keuangan, kemampuan membayar dan faktor-faktor lain yang relevan, di mana khusus untuk Entitas Anak, selama tahun yang berakhir pada tanggal-tanggal 31 Desember 2015 dan 2014 dibentuk sesuai dengan ketentuan dalam Peraturan Bank Indonesia No. 7/2/PBI/2005 tanggal 20 Januari 2005 dan perubahannya yaitu Peraturan Bank Indonesia No. 8/2/PBI/2006 tanggal 30 Januari 2006, Peraturan Bank Indonesia No. 9/6/PBI/2007 tanggal 30 Maret 2007 dan Peraturan Bank Indonesia No. 11/2/PBI/2009 tanggal 29 Januari 2009.

Sesuai dengan ketentuan Bank Indonesia, penyisihan penghapusan aset produktif dibentuk dengan acuan sebagai berikut :1. Penyisihan umum sekurang-kurangnya 1% dari aset produktif.2. Penyisihan khusus untuk aset produktif dan transaksi rekening

administratif dengan kualitas:






Macet Loss 100 %

Penyisihan khusus untuk aset produktif dan transaksi rekening administratif dengan kualitas dalam perhatian khusus, kurang lancar, diragukan dan macet dihitung atas jumlah pokok pinjaman.

Penyesuaian atas estimasi kerugian atas aset produktif dan transaksi rekening administratif dicatat dalam periode dimana penyesuaian tersebut diketahui atau dapat ditaksir secara wajar. Penyesuaian ini termasuk penambahan estimasi kerugian atas aset produktif dan transaksi rekening administratif, maupun pemulihan aset produktif dan transaksi rekening administratif yang telah dihapuskan sebelumnya.

Estimasi kerugian atas transaksi rekening administratif yang mempunyai risiko kredit disajikan di sisi liabilitas pada laporan posisi keuangan konsolidasian.

Transaksi aset produktif dan rekening administratif dihapuskan dengan mengurangi estimasi kerugian atas transaksi rekening administratif, apabila menurut manajemen aset produktif dan transaksi rekening administratif tersebut tidak mungkin tertagih lagi.

Penyisihan kerugian untuk agunan diambil alih dikelompokkan dalam 4 (empat) kategori dengan besarnya minimum persentase

impairment losses in the consolidated statements of profit loss and other comprehensive income, so the impairment losses must be recovered and the recovery recognized in the consolidated statements of profit loss and other comprehensive income.

If the terms of loans, and receivables or held to maturity investments are renegotiated or modified because of the debtor’s or issuer’s financial difficulty, so the impairment is measured using the original effective interest rate which is used before the modification of the terms.

The evaluation of the management on the collectibility of each productive assets and the transactions of administrative account are based on the number of subjective factors, including economic conditions / business prospects currently and anticipated for future, financial condition, ability to pay and other factors that are relevant, in where specific to the Subsidiaries, for the year ended on December 31st, 2015 and 2014 established in accordance with the provisions in Bank Indonesia’s Regulation No. 7/2 / PBI / 2005 dated January 20th, 2005 and the amendments, namely Bank Indonesia’s Regulation No. 8/2 / PBI / 2006 dated January 30th, 2006, Bank Indonesia’s Regulation No. 9/6 / PBI / 2007 dated March 30th, 2007 and Bank Indonesia’s Regulation No. 11/2 / PBI / 2009 dated January 29th, 2009.

Based on the provisions of Bank Indonesia, the written off allowance of productive assets were established by the reference as follows :1. The General Allowance at least 1% of the productive assets.2. The Specific Allowance for productive assets and administrative

account transactions with the quality:

Specific allowance for productive assets and administrative account transactions with the quality in the special attention, substandard, doubtful and loss are calculated on the the principle amount of the loans.

The adjustment for estimated losses on productive assets and administrative account transactions are recorded in the period where such adjustments are known or can be reasonably estimated. These adjustments include additional estimated losses on productive assets and administrative account transactions, as well as restoration of productive assets and administrative account transactions that have been eliminated before.

The estimated losses on the administrative account transactions that have the credit risk provided at the side of liabilities in the consolidated statements of financial position.

The transactions of productive assets and administrative account are eliminated by reducing the estimated losses on the administrative account transactions, if according to the management of productive assets and the transaction of administrative account might not be collected anymore.

The allowance of losses for repossessed collateral are grouped into four (4) categories with the minimum amount of the following percentages:




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sebagai berikut:






Macet Loss 100 %

Penyisihan kerugian untuk rekening antar kantor dan suspense account dikelompokkan dalam 2 (dua) kategori dengan besarnya minimum persentase sebagai berikut:



Lancar Current 1 %

Macet Loss 100 %

Sesuai dengan Surat Bank Indonesia No. 13/658/DPNP/IDPnP (SE-BI) tanggal 23 Desember 2011, Entitas Anak tidak membentuk penyisihan kerugian penurunan nilai atas aset non produktif dan transaksi rekening administratif (komitmen dan kontinjensi).

Kebijakan Entitas Anak untuk batasan suatu kredit digolongkan pembentukan cadangan kerugian penurunan nilai secara individual adalah Rp 5 miliar ke atas dan terdapat bukti objektif bila penurunan nilai atau tunggakan melebihi 90 hari.

Perhitungan cadangan kerugian penurunan nilai berdasarkan selisih antara net present value dengan net carrying value.

M. ASET TETAP DAN PENYUSUTANAset tetap pada saat perolehan diakui sebesar harga perolehan.

Setelah diakui sebagai aset, aset tetap dicatat sebesar harga perolehan dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai aset.

Penyusutan aset tetap dihitung dengan metode garis lurus untuk bangunan dan metode saldo penurunan berganda untuk kendaraan dan inventaris berdasarkan taksiran masa manfaat ekonomis aset tetap bersangkutan.

Persentase penyusutan aset tetap per tahun adalah sebagai berikut :

Bangunan Building

- Permanen Permanent : 5 %

- Tidak permanen Impermanent : 10 %

Kendaraan Vehicle

- Mobil Car : 25 %

- Sepeda motor Motorcycle : 50 %

Inventaris Inventory



Tanah tidak disusutkan Land is not depreciated

Sebelum tanggal 1 Januari 2012, tanah dicatat sesuai dengan PSAK No. 47, ”Akuntansi Tanah”. Tanah dinyatakan sebesar harga perolehan

Based on the Letter of Bank Indonesia No. 13/658/DPNP/IDPnP (SE-BI) dated December 23rd, 2011, the company didn’t establish the allowance of the impairment losses on non-productive assets and administrative account transactions (commitments and contingencies).

The subsidiaries’ policies for the limit of a credit classified the establihment of the allowance for the impairment losses individually is Rp 5 billions above and there is an objective evidence if the impairment or the delinquent is more than 90 days.

The calculation of the allowance for impairment losses is based on the variance between net present value and net carrying value.

M. FIXED ASSETS AND DEPRECIATIONThe fixed assets at the time of acquisition are recognized at costs.

After recognized as the assets, the fixed assets are listed at costs less the accumulated depreciation and accumulated impairment losses of asset value.

The fixed assets depreciation is calculated with the linier method for the building and multiple declining method for vehicles and inventories based on the estimated period of the economic use for the concerning fixed assets.

The percentage of depreciation of the fixed assets per year is as follows :

Before January 1st, 2012, land is recorded based on the SFAS No. 47, “Accounting for Land”. The land was stated at the costs and wasn’t

The allowance of losses for the accounts between offices and suspense account are grouped into 2 (two) categories with the minimum amount of the following percentages:




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dan tidak disusutkan. Semua biaya-biaya sehubungan dengan perpanjangan pemilikan hak atas tanah ditangguhkan dan disajikan sebagai Aset Lain-lain dalam laporan posisi keuangan dan diamortisasi dengan menggunakan metode garis lurus selama periode yang lebih pendek antara hak atas tanah atau umur ekonomis tanah.

Sejak tanggal 1 Januari 2012, telah diberlakukan PSAK No. 16 (Revisi 2011), ”Aset Tetap”, dan ISAK No. 25, ”Hak Atas Tanah”. Biaya pengurusan hak legal atas tanah ketika tanah diperoleh pertama kali diakui sebagai bagian biaya perolehan tanah dan tidak disusutkan, kecuali terdapat bukti yang mengindikasikan bahwa perpanjangan atau pembaruan hak atas tanah tersebut kemungkinan besar atau pasti tidak diperoleh. Sedangkan biaya perpanjangan atau pembaruan hak legal atas tanah diakui sebagai aset tak berwujud dan diamortisasi menggunakan metode garis lurus selama periode yang lebih pendek antara hak atas tanah atau umur ekonomis tanah. Saldo beban tangguhan pada tanggal 1 Januari 2012 (yang disajikan sebagai Aset Lain-lain) yang berasal dari biaya pengurusan perpanjangan hak legal atas tanah, direklasifikasi ke dalam jumlah tercatat aset tak berwujud.

Biaya pemeliharaan dan perbaikan diakui sebagai beban pada saat terjadinya. Pengeluaran yang dapat dikapitalisasi ke nilai tercatat aset tetap hanya jika pengeluaran tersebut memenuhi kriteria untuk diakui sebagai bagian dari aset.

Pada setiap tanggal pelaporan, masa manfaat dan metode penyusutan dikaji ulang, dan jika diperlukan, akan disesuaikan dan diterapkan sesuai dengan ketentuan PSAK yang berlaku.

Jumlah tercatat aset tetap dihentikan pengakuannya :• pada saat pelepasan• ketika tidak terdapat lagi manfaat ekonomi masa depan yang

diekspektasikan dari penggunaan atau pelepasannya.

Keuntungan atau kerugian yang timbul dari penghentian pengakuan aset tetap dimasukkan dalam laba rugi dan penghasilan komprehensif lain konsolidasian ketika aset tetap tersebut dihentikan pengakuannya. Keuntungan tidak boleh diklasifikasikan sebagai pendapatan.

Akumulasi biaya konstruksi bangunan dikapitalisasi sebagai bangunan dalam penyelesaian. Biaya tersebut direklasifikasi ke akun aset tetap pada saat konstruksi selesai.

Penyusutan mulai dibebankan pada saat aset tersebut siap digunakan.

N. ASET TIDAK BERWUJUDAset tidak berwujud merupakan program komputer yang diakui sebesar harga perolehan.

Sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 19, aset tak berwujud yang berupa perangkat lunak pada awalnya diukur sebesar biaya perolehan yang mencakup semua biaya yang dapat diatribusikan secara langsung dalam mempersiapkan aset tersebut sehingga siap untuk digunakan. Setelah pengakuan awal, perangkat lunak diukur sebesar biaya perolehan dikurangi akumulasi amortisasi dan akumulasi rugi penurunan nilai aset. Pengeluaran selanjutnya yang jumlahnya signifikan akan dikapitalisasi hanya jika pengeluaran tersebut menambah manfaat ekonomis aset yang bersangkutan di masa mendatang. Pengeluaran lainnya dibebankan pada saat terjadinya.

depreciated. All expenses concerning with the extension of the ownership of rights to the land are deferred and presented as other assets in the statements of financial position and amortized by using the linier method over shorter period between the rights for land or economic life for the land.

Since January 1st, 2012, has been applied SFAS No. 16 (Revised 2011), “Fixed assets”, and IFAS No. 25, the Rights for the Land”. The expenses for arrangement of the legal rights for the land when the land was first acquired is recognized as part of the land costs and are not depriciated, except there is evidence which indicates that the extension or the renewal of the rights for the land is likely or definitely not be obtained. While the expenses for extension and renewal of the legal rights on the lands are recognized as the intangible assets and amotized using the linier method over shorter period between the rights for the land or the economic life for the land. The balance of the deferred charges on January 1st, 2012 (presented as other assets) derived from the arrangement costs of legal rights extension for the land, reclassified into the listed amount of intangible assets.

The costs for the maintenance and repairment are recognized as the expenses when occurred . Expenditure that can be capitalized into the listed value of fixed assets only if the expenditure meets the criteria to be recognized as the part of the assets.

In every reporting dates, the useful period and the depriciation method are reviewed, and if needed, will be adjusted and applied based on the provisions of applicable SFAS.

The listed amount of fixed assets are de-recognized :• At the time of release• When there is no further future economic benefits that are expected

from the use or the disposal.

The profit or loss that occurred from the de-recognition of the fixed assets included in the consolidated profit loss and other comprehensive income when the fixed assets de-recognized. The profit may not be classified as the revenue.

The accumulated costs of construction are capitalized as the constuction in the implementation. The costs are reclassified to the fixed assets account when the construction is completed .

The depriciation started to be charged when the assets were ready to be used.

N. INTANGIBLE ASSETSThe intangible assets are the program of the computer which is recognized at the costs.

Based on the Statements of Financial Accounting Standard (SFAS) 19, the intangible assets that are the software initially measured at the costs which include all expenses that can be directly atributed in preparing the assets so ready to be used. After the initial recognition, the softwares are measured at the costs minus the accumulated amortization and accumulated impairment losses of asset value. The next expenditure which has significant amount will be capitalized only if the expenditure adds the economic benefits of the concerning assets in the future. Other expenditures are charged at the time of occurence.




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Amortisasi dihitung dengan metode saldo penurunan berganda berdasarkan taksiran masa manfaat selama 4 tahun.

O. INVESTASIInvestasi dalam bentuk saham yang dimiliki secara langsung atau tidak langsung, kurang dari 20% hak suara investee dinyatakan dengan harga perolehannya, dan dividen yang diperoleh dilaporkan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun berjalan.

Investasi pada Entitas Asosiasi, yaitu pemilikan saham 20% sampai dengan 50%, pada awalnya diakui sebesar harga perolehan dan jumlah tercatat ditambah atau dikurangi untuk mengakui bagian investor atas laba atau rugi bersih investee setelah tanggal perolehan. Bagian investor atas laba atau rugi investee diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian investor. Penerimaan distribusi dari investee mengurangi nilai tercatat investasi. Pada tahun 2015 dan 2014, bagian rugi Entitas Asosiasi yang melebihi nilai investasi dinihilkan.

Investasi dalam bentuk saham dengan pengendalian secara langsung atau tidak langsung melalui Entitas Anak lebih dari setengah kekuasaan suara suatu entitas dikonsolidasi.

P. AGUNAN DIAMBIL ALIHAgunan diambil alih diakui sebesar nilai realisasi bersih. Selisih lebih saldo kredit di atas nilai realisasi bersih dari agunan diambil alih yang telah diterima pada saat kredit diambil alih, dibebankan ke dalam akun cadangan kerugian penurunan nilai kredit.

Sedangkan jika terdapat selisih lebih nilai realisasi bersih di atas saldo kredit, agunan diambil alih diakui sebesar saldo kredit dan selisihnya dicatat dalam catatan administratif Perusahaan.

Selisih antara nilai agunan diambil alih dan hasil penjualannya diakui sebagai keuntungan atau kerugian pada saat penjualan agunan.

Q. PENGAKUAN PENDAPATAN DAN BEBANInstrumen keuangan yang diukur pada biaya perolehan diamortisasi dan aset keuangan yang diklasifikasi sebagai tersedia untuk dijual, pendapatan maupun beban bunganya diakui dengan menggunakan metode suku bunga efektif, yaitu suku bunga yang akan mendiskonto secara tepat estimasi pembayaran atau penerimaan kas di masa datang sepanjang perkiraan umur instrumen keuangan tersebut atau jika lebih tepat untuk masa yang lebih singkat, sebagai nilai tercatat bersih dari aset atau liabilitas keuangan tersebut. Perhitungan dilakukan dengan mempertimbangkan seluruh syarat dan ketentuan kontraktual instrumen keuangan termasuk fee/biaya tambahan yang terkait secara langsung dengan instrumen tersebut yang merupakan bagian tidak terpisahkan dari suku bunga efektif.

R. LIABILITAS IMBALAN KERJA KARYAWANPerusahaan membentuk cadangan imbalan pasca-kerja yang dibentuk tanpa pendanaan khusus. Metode penilaian yang digunakan untuk menentukan nilai kini cadangan imbalan pasti, beban jasa kini dan beban jasa lalu adalah metode Projected Unit Credit.

Beban jasa kini, beban bunga dan beban jasa lalu yang menjadi hak karyawan diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun berjalan. Beban jasa lalu yang belum menjadi hak karyawan yang masih aktif bekerja diamortisasi

The amortization is calculated in the mutiple declining balance method based on the estimation of the useful life during 4 years.

O. INVESTMENTInvestment in the share form which is held directly or indirectly, less from 20% of investee’s voting rights stated by the costs, and dividend which is received is reported in the consolidated statements of profit loss and other comprehensive income in the current year.

Investment in the Associates, i.e. the ownership of the shares is 20 % until 50%, originally is recognized awalnya at the costs and the listed amount are added or deducted to recognize investor’s part on the net profit or loss of investee after the receiving. Parts of the investor on the profit or loss of the investee is recognized in the consolidated statements of profit loss and other comprehensive income of the investor. The acceptance of distribution from investee reduces the listed value of investment. In 2015 and 2014, the loss part of Associates that exceed the investment value is nullified.

Investment in the share form by controlling directly or indirectly through Subsidiaries more than half voting power of a consolidated entity.

P. COLLATERAL TAKE OVERCollateral take over is recognized at net realization value. Any excess credit balances over the net realizable value of collateral taken over which has been received when the credit was taken over, charged into the reserved account for impairment losses on loans.

While if there are excess differences of net realization value over the credit balances, the collateral taken over is recognized at the credit balances and the differences are listed in the administrative note of the Company.

The difference between the collateral value which taken over and the proceeds from the sales are recognized as the profit or loss at the time of collateral sale.

Q. RECOGNITION OF INCOME AND EXPENSESThe financial instrument which is measured on the amortized costs and the financial assets that are classified as available for sale, the income and the interest expenses are recognized by using the effective interest rate method, namely interest rate which will discount appropriately on the estimation of payment or cash receipts in the future during the estimation of the financial instrument life or if more appropriate for shorter period, as the net listed value of the assets or liabilities of the financial. The calculation is undertaken by the consideration of all terms and conditions of the contractual financial instrument including the additional fee related directly to the instrument which is the part of the unseparated from the effective interest rates.

R. THE LIABILITIES OF EMPLOYEES’ BENEFITSThe company established the allowance of post-employment benefits that are determined without the specific financing. The assessment method which is used for the determination of the current values of the allowance for the certain benefits, current service expenses and previous service expenses are the method of Projected Unit Credit.

Current service expenses, interest costs and previous service expenses that are the rights for the empoyees are recognized at the consolidated statements of profit loss and other comprehensive income in the current year. Previous service expenses that haven’t become the rights for the




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selama jangka waktu rata-rata sisa masa kerja karyawan.

S. PENGAKUAN PENDAPATAN PROVISI DAN ADMINISTRASIPendapatan provisi dengan nilai kurang dari Rp 10.000.000 dicatat sebagai pendapatan provisi dan administrasi, sementara yang nilainya lebih dari Rp 10.000.000 diamortisasi selama jangka waktu kredit.

T. TRANSAKSI DAN PENJABARAN MATA UANG ASINGLaporan keuangan disajikan dalam Rupiah yang merupakan mata uang fungsional dan pelaporan Perusahaan. Transaksi dalam mata uang asing dibukukan dalam mata uang Rupiah dengan menggunakan kurs tengah penutupan yang diterbitkan oleh Bank Indonesia setiap hari pukul 16.00 WIB. Aset dan liabilitas moneter dalam mata uang asing pada tanggal 31 Desember 2015 dan 2014 masing-masing dibukukan dengan kurs sebagai berikut :

2015Rp

2014Rp

1 Dollar Amerika Serikat (US$) 13.785,00 12.385,00 1 American Dollar (US$)

1 Dollar Singapura (SGD) 9.758,95 9.376,19 1 Singapore Dollar (SGD)

1 Dollar Hong Kong (HK$) 1.778,70 1.596,98 1 HongKong Dollar (HK$)

1 Dollar Australia (AUD) 10.083,73 10.148,27 1 Australian Dollar (AUD)

1 Euro (EUR) 15.056,67 15.053,35 1 Euro (EUR)

1 Ringgit Malaysia (MYR) 3.210,67 3.542,12 1 Malaysian Ringgit (MYR)

Keuntungan atau kerugian karena penyesuaian kurs pada tanggal laporan posisi keuangan konsolidasian dibukukan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun berjalan.

U. PAJAK PENGHASILAN BADANPajak penghasilan tidak finalSemua perbedaan temporer antara jumlah tercatat aset dan liabilitas dengan dasar pengenaan pajaknya diakui sebagai pajak tangguhan. Pajak tangguhan diukur dengan tarif pajak yang berlaku saat ini. Koreksi terhadap kewajiban perpajakan diakui saat surat ketetapan pajak diterima atau jika mengajukan keberatan, pada saat keputusan atas keberatan tersebut telah ditetapkan.

Pajak penghasilan finalBerdasarkan Peraturan Pemerintah No.46 Tahun 2013, penghasilan dari usaha yang diterima atau diperoleh Wajib Pajak dengan peredaran bruto yang tidak melebihi Rp 4.800.000.000 dalam satu tahun pajak, dikenakan pajak penghasilan final 1% dari jumlah peredaran bruto. Peraturan ini mulai diberlakukan 1 Juli 2013.

V. INFORMASI SEGMENPerusahaan menerapkan PSAK No. 5 (Revisi 2009), “Segmen Operasi”, yang mengatur pengungkapan yang akan memungkinkan pengguna laporan keuangan untuk mengevaluasi sifat dan dampak keuangan dari aktivitas bisnis yang mana entitas terlibat dan lingkungan ekonomi di mana entitas beroperasi.

Pendapatan, beban, hasil, aset dan liabilitas segmen termasuk item-item yang dapat diatribusikan secara langsung kepada suatu segmen serta hal-hal yang dapat dialokasikan dengan dasar yang memadai untuk segmen tersebut.

employees which are still actively work amortized during the average remaining working lives of the employees.

S. RECOGNITION OF THE INCOME OF PROVISION AND ADMINISTRATIVE

The provision income with the value is less than Rp 10.000.000 is listed as the income of the provision and administrative, while the value which is more than Rp 10.000.000 is amortized during the credit period .

T. TRANSACTIONS AND SPECIFICATION OF THE FOREIGN CURRENCY

The financial statements are presented in Rupiah that are the functional currency and the reports of the Company. The transactions in the foreign currency is booked in the Rupiah currency by using the closing middle rate which is published by Bank Indonesia every day at 16.00 p.m. The monetary assets and liabilities are the foreign currencies as dated on December 31st, 2015 and 2014 each booked with the spot rates as follows :

The profit and loss because of the adjustment of the rates on the date in the consolidated statements of financial position are booked in the consolidated statements of profit loss and other comprehensive income of current year.

U. INCOME TAX AGENCYUnfinal Income taxAll temporary differences between the amount of listed assets and liabilities with the tax basis are recognized as deferred tax. Deffered tax is measured with the tax rates that apply at this time. The corrections to tax obligations are recognized when the tax determination letter is received or, if appeal the objections, when the decision of the objection has been determined.

Final Income TaxBased on the Government Rules No.46 In 2013, the income from the business is got or received with Tax Payer with the gross circulation or received with Tax Payer with the gross circulation which doesn’t exceed Rp. 4.800.000.000 in a year tax, charged with the final income tax 1% from gross circulation amount. These rules are valid started July 1st, 2013.

V. SEGMENT INFORMATION The Company applied SFAS No. 5 (Revised 2009), “Operating Segments”, which regulates disclosures that will enable users of financial statements to evaluate the nature and financial effects of the business activities in which the entity involved and the economic environment in where the entity operates.

Revenues, expenses, results, assets and liabilities of the segment include the items that can be directly attributed to a segment as well as those that can be allocated on an adequated basis to that segment.




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Segmen geografis adalah komponen Perusahaan yang secara jelas operasionalnya dapat dibedakan mengenai aset, kinerja, dan aktivitas suatu wilayah dengan wilayah lain dalam Perusahaan.

W. LABA BERSIH PER SAHAMLaba bersih per saham dihitung dengan membagi laba bersih tahun berjalan dengan jumlah saham biasa yang beredar pada tahun yang bersangkutan.

Pada tanggal 31 Desember 2015 dan 2014 tidak ada efek yang berpotensi menjadi saham biasa. Oleh karena itu, laba bersih per saham dilusian sama dengan laba per saham dasar.

X. PENGGUNAAN ESTIMASIBeberapa estimasi dan asumsi dibuat dalam rangka penyusunan laporan keuangan di mana dibutuhkan pertimbangan manajemen dalam menentukan metodologi yang tepat untuk penilaian aset dan liabilitas.

Manajemen membuat estimasi dan asumsi yang berimplikasi pada pelaporan nilai aset dan liabilitas atas tahun keuangan satu tahun ke depan. Semua estimasi dan asumsi yang diharuskan oleh PSAK adalah estimasi terbaik yang didasarkan standar yang berlaku. Estimasi dan pertimbangan dievaluasi secara terus menerus dan berdasarkan pengalaman masa lalu dan faktor-faktor lain termasuk harapan atas kejadian yang akan datang.

Walaupun estimasi dan asumsi ini dibuat berdasarkan pengetahuan terbaik manajemen atas kejadian dan tindakan saat ini, hasil yang timbul mungkin berbeda dengan estimasi dan asumsi semula.

1. Cadangan Kerugian Penurunan Nilai Aset KeuanganAset keuangan yang dicatat berdasarkan biaya perolehan diamortisasi dievaluasi penurunan nilainya sesuai dengan Catatan 2h.

Kondisi spesifik counterparty penurunan nilai dalam pembentukan cadangan kerugian atas aset keuangan dievaluasi secara individu berdasarkan estimasi terbaik manajemen atas nilai kini arus kas yang diharapkan akan diterima. Dalam mengestimasi arus kas tersebut, manajemen membuat pertimbangan tentang situasi keuangan counterparty dan nilai realisasi bersih dari setiap agunan. Setiap aset yang mengalami penurunan nilai dinilai sesuai dengan manfaat yang ada, dan strategi penyelesaian serta estimasi arus kas yang diperkirakan dapat diterima disetujui secara independen oleh Manajemen Risiko.

Perhitungan cadangan penurunan nilai kolektif meliputi kerugian kredit yang melekat dalam portofolio aset keuangan dengan karakteristik ekonomi yang sama ketika terdapat bukti objektif penurunan nilai terganggu, tetapi penurunan nilai secara individu belum dapat diidentifikasi. Dalam menilai kebutuhan untuk cadangan kolektif, manajemen masih menggunakan perhitungan penyisihan kerugian atas aset produktif berdasarkan kriteria Bank Indonesia sesuai dengan PBI No. 7/2/PBI/2005 tanggal 20 Januari 2005 yang diubah dengan PBI No. 8/2/PBI/2006 tanggal 30 Januari 2006 dan PBI No. 9/6/PBI/2007 tanggal 30 Maret 2007 serta PBI No. 11/2/PBI/2009 tanggal 29 Januari 2009 tentang “Penilaian Kualitas Aktiva Bank Umum”.

2. Menentukan Nilai Wajar Instrumen KeuanganDalam menentukan nilai wajar aset keuangan dan liabilitas

A geographical segment is a component of the Company which the operational is clearly can be differentiated on asset, performance, and the activity of a region with other regions in the Company.

W. EARNINGS PER SHARENet earnings per share is calculated by dividing Net Profit/earnings for current year by the number of ordinary shares that spreading on the related year.

On December 31st, 2015 and 2014 there was no effects that potentially become ordinary shares. Therefore, net earnings per diluted share is equal to basic earnings per share.

X. USE OF ESTIMATIONSome estimations and assumptions are made to arrange the financial statements where needed the consideration of management in determining the appropriate methodology to assess the assets and liabilities.

The management made the estimations and assumptions that have implications for the reporting of asset and liability value over the one year ahead of financial year. All estimations and assumptions that are required by SFAS are the best estimations based on the applicable standard. The estimations and considerations are evaluated continuously and based on the past experience and other factors including the hope on the future events.

Although these estimations and assumptions are made based on the best knowledge of the management on the current events and actions, the occurred results might be different from the original estimations and assumptions.

1. The allowance of Impairment Losses of Financial AssetsThe financial assets that are listed based on the amortized costs evaluated the impairments according to the Note 2h.

Counterparty specific conditions of impairments in establishing the allowance for impairment losses on financial assets are evaluated individually based on management’s best estimation of the present value of cash flows expected to be received. In estimating the cash flows, management makes considerations about counterparty’s financial situation and the net realizable value of every collateral. Each assets which is impaired assessed in accordance with the existing benefits, and resolution strategies as well as the cash flow estimation which is expected to be received independently approved by the Risk Management. The calculation of collective impairment allowance including credit losses that inherent in the portfolio of financial assets with similar economic characteristics when there is objective evidence of impairment disturbed, but the impairment individually cannot be identified. In assessing the need for collective reserves, management still uses the calculation of the allowance for losses on productive assets based on Bank Indonesia’s criteria in accordance with PBI No. 7/2 / PBI / 2005 on January 20th, 2005 as amended by PBI No. 8/2 / PBI / 2006 on January 30th, 2006 and PBI No. 9/6 / PBI / 2007 on March 30th, 2007 as well as PBI No. 11/2 / PBI / 2009 on January 29th, 2009 on “Asset Quality Rating for Commercial Banks”.

2. Determine the Fair Value of Financial InstrumentIn determining the fair value of financial assets and liabilities that have




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yang tidak mempunyai harga pasar, Perusahaan menggunakan teknik penilaian seperti yang dijelaskan dalam Catatan 2h untuk instrumen keuangan yang jarang diperdagangkan dan memiliki informasi harga yang terbatas, nilai wajar yang kurang obyektif dan membutuhkan berbagai tingkat penilaian tergantung pada likuiditas, konsentrasi, faktor ketidakpastian pasar, asumsi harga dan risiko lainnya.

3. KAS

Merupakan kas yang terdiri atas :

2015Rp

2014Rp

Kas Rupiah Rupiah Cash

Medan 108.967.301.596 127.387.007.353 Medan

Di luar Medan 59.601.678.035 60.416.237.881 Outside Medan

Kas mata uang asing Cash foreign currency

Medan 135.217.839 330.267.579 Medan

Di luar Medan 514.098.153 1.160.011.398 Outside Medan

Jumlah 169.218.295.623 189.293.524.211 Total

Saldo kas termasuk kas ATM sejumlah Rp 17.229.250.000 (2015) dan Rp 16.311.600.000 (2014).

4. GIRO PADA BANK INDONESIA

Terdiri atas :

2015Rp

2014Rp

Rupiah 518.272.749.595 513.373.599.141 Rupiah

US$ 9.235.950.000 9.536.450.000 US$

Jumlah 527.508.699.595 522.910.049.141 Total

Giro Wajib Minimum Entitas Anak (GWM) adalah sebagai berikut :

TanggalGWM Primer

RupiahGWM Sekunder

RupiahGWMUS$

Date

31 Desember 2015 7,57% 18,55% 9,21% 31 December 2015

31 Desember 2014 8,23% 17,36% 10,22% 31 December 2014

Entitas Anak belum diwajibkan membentuk Giro Wajib Minimum berdasarkan Loan to Funding Ratio (GWM LFR) karena Kewajiban Penyediaan Modal Minimum Entitas Anak masih di atas 14% (sesuai PBI No.17/11/PBI/2015, pasal 11).

Entitas Anak menerapkan pemenuhan Giro Wajib Minimum (GWM) berdasarkan ketentuan PBI No.17/11/PBI/2015 (2015) dan PBI No. 15/15/PBI/2013 (2014) untuk GWM primer, GWM sekunder ,GWM mata uang asing dan GWM LFR.

Sisa umur jatuh tempo atas giro pada Bank Indonesia dikategorikan sebagai kurang dari satu bulan (Catatan 36).

5. GIRO PADA BANK LAIN

Terdiri atas :

no market values, the Company uses the assesing technic as explained in Note 2h for financial instrument which is rare to be traded and has the informations of limited prices, fair value which is less objective and need various assessment rate related to the liquidities, consentrations, the uncertain factor of the market, the assumption of prices and other risks.

3. CASH

Is the cash which consists of :

The subsidiaries haven’t been required to form the Minimum Reserve Requirement based on the Loan to Funding Ratio because the obligation of Minimum Capital Provision of the Subsidiaries are still above 14% (based on the PBI No. 17/11/PBI/2015, article 11).

The Subsidiaries applied the fullfillment of Minimum Reserve Requirement based on the Provisions of PBI No. 17/21/PBI/2015 and PBI No. 15/15/PBI/2013 (2014) for primary Reserve Requirement, secondary Reserve Requirement , Reserve Requirement of foreign currency and Reserve Requirement of LFR.

The remaining year of maturity on the giro account of Bank Indonesia is categoried as less than a month (Note 36) .

5. GIRO ACCOUNT IN OTHER BANKS

Consists of :

Cash balance includes the ATM cash at the amount of Rp 17.229.250.000 (2015) and Rp 16.311.600.000 (2014).

4. GIRO ACCOUNT OF BANK INDONESIA

Consists of :

Minimum Reserve Requirement in subsidiaries are as follows :




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2015Rp

2014Rp

Bank ANZ (AUD) 10.417.628.321 - Bank ANZ (AUD)

Bank Negara Indonesia (US$) 9.622.805.914 1.887.059.313 Bank Negara Indonesia (US$)

Bank Negara Indonesia (EUR) 6.729.435.857 318.140.431 Bank Negara Indonesia (EUR)

Bank Central Asia (US$) 5.584.018.256 3.213.834.721 Bank Central Asia (US$)

Overseas China Bank Corporation, Singapura (SGD) 4.756.451.390 2.925.652.693 Overseas China Bank Corporation, Singapura (SGD)

Bank Negara Indonesia (Rp) 3.565.948.992 1.317.164.779 Bank Negara Indonesia (Rp)

Bank Mandiri (US$) 3.273.807.442 3.135.782.005 Bank Mandiri (US$)

Maybank (d.h Bank Internasional Indonesia) (Rp) 741.597.605 134.147.128 Maybank (d.h Bank Internasional Indonesia) (Rp)

Bank Jatim (Rp) 110.875.071 108.792.857 Bank Jatim (Rp)

Bank Mandiri (Rp) 11.179.856 17.984.670 Bank Mandiri (Rp)

BPD Padang (Rp) 7.131.025 7.060.221 BPD Padang (Rp)

Bank CIMB Niaga (Rp) - 1.100.161 Bank CIMB Niaga (Rp)

Jumlah 44.820.879.729 13.066.718.979 Total

Direksi Entitas Anak yakin bahwa cadangan kerugian penurunan nilai untuk tahun 2015 dan 2014 tidak diperlukan.

Rata-rata tingkat suku bunga kontraktual untuk giro pada bank lain sebesar 1,90% (2015) dan 1,60% (2014) per tahun untuk giro pada bank lain dalam Rupiah dan sebesar 0,04% (2015) dan 0,02% (2014) per tahun untuk giro pada bank lain dalam mata uang asing.

Giro pada bank lain pada tanggal 31 Desember 2015 dan 2014 ditempatkan pada pihak ketiga yang merupakan Kelompok Lancar.

Tidak ada giro pada bank lain yang digunakan sebagai agunan.

6. PENEMPATAN PADA BANK INDONESIA DAN BANK LAIN

Terdiri atas :

2015Rp

2014Rp

Call money : Call money :

Bank Panin 20.000.000.000 - Bank Panin

Bank OCBC NISP 20.000.000.000 - Bank OCBC NISP

Bank CIMB Niaga 15.000.000.000 - Bank CIMB Niaga

55.000.000.000 -

Fasilitas simpanan Bank Indonesia : Deposit facility Bank Indonesia :

Nilai nominal 45.000.000.000 183.000.000.000 Nominal value

Bunga ditangguhkan (20.612.404) (29.219.833) Deferred interest

44.979.387.596 182.970.780.167

Deposito berjangka : Time deposits:

Maybank (d.h Bank Internasional Indonesia) 6.325.583.934 5.921.256.593 Maybank (d.h Bank Internasional Indonesia)

Jumlah 106.304.971.530 188.892.036.760 Total

Pada tahun 2015, call money merupakan penempatan ke Bank Panin yang jatuh tempo pada 4 Januari 2016 dengan tingkat bunga 7% per tahun, Bank OCBC NISP yang jatuh tempo pada 4 Januari 2016

Board of Directors of the Subsidiaries believe that the allowance of impairment losses for 2015 and 2014 are not needed.

The average of contractual interest rate level for giro in other banks is 1,90% (2015) and 1,60% (2014) per year for giro in other banks in Rupiah and is 0,04% (2015) and 0,02% (2014) per year for giro in other banks in foreign currency.

Giro in other banks on December 31st, 2015 and 2014 placed in third parties that are the Current Group.

There is no giro in other banks that are used as collateral.

6. THE PLACEMENTS IN BANK INDONESIA AND OTHER BANKS

Consist of :

In 2015, call money is the placement at Bank Panin which due on January 4th, 2016 with the interest rate level at 7% per year, Bank OCBC NISP which due on January 4th, 2016 with the interest rate 7,5% per year and Bank




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dengan tingkat bunga 7,5% per tahun dan Bank CIMB Niaga yang jatuh tempo pada 7 Januari 2016 dengan tingkat bunga 7,75% per tahun.

Fasilitas simpanan merupakan penempatan ke Bank Indonesia yang jatuh tempo pada 1 Januari 2016 (2015) dan 2 Januari 2015 (2014) dengan tingkat bunga 5,5% (2015) dan 5,75% (2014) per tahun.

Penempatan deposito berjangka untuk masa 3 bulan ke Maybank (d.h Bank Internasional Indonesia) jatuh tempo pada 19 Januari 2016 (2015) dan 19 Maret 2015 (2014) dengan tingkat bunga 6,5% (2015) dan 7,15% (2014) per tahun.

Direksi Entitas Anak yakin bahwa cadangan kerugian penurunan nilai untuk tahun 2015 dan 2014 tidak diperlukan.

Penempatan pada Bank Indonesia dan bank lain pada tanggal 31 Desember 2015 dan 2014 ditempatkan pada pihak ketiga yang merupakan Kelompok Lancar.

Tidak ada penempatan pada Bank Indonesia dan bank lain yang digunakan sebagai agunan.

7. SURAT BERHARGA

Terdiri atas :

2015Rp

2014Rp


Obligasi Pemerintah 1.242.200.307.653 1.057.603.938.947 Government bonds

Sertifikat Deposito Bank Indonesia (SDBI) 14.811.331.900 1.978.108.800 Bank Indonesia Certificates (SBI)

Obligasi Non Pemerintah 14.317.680.900 14.249.837.550 Non-Government Bonds

Sertifikat Bank Indonesia (SBI) 7.734.933.200 9.586.750.000 Bank Indonesia Time Deposit Certificates (SDBI)

1.279.064.253.653 1.083.418.635.297


Obligasi Pemerintah 1.443.784.156 2.445.827.257 Government bonds

Jumlah 1.280.508.037.809 1.085.864.462.554 Total

Direksi Entitas Anak yakin bahwa cadangan kerugian penurunan nilai untuk tahun 2015 dan 2014 tidak diperlukan. Surat berharga pada tanggal 31 Desember 2015 dan 2014 merupakan Kelompok Lancar.

Jangka waktu surat berharga diklasifikasikan berdasarkan periode waktu surat berharga dan waktu yang tersisa sampai dengan saat jatuh temponya.

Berdasarkan Periode Waktu :

2015Rp

2014Rp




Lebih dari 60 bulan 1.149.309.392.553 1.001.283.324.097 More than 60 months

1.279.064.253.653 1.083.418.635.297

CIMB Niaga which due on January 7th, 2016 with the interest rate is at 7,75% per year.

The deposit facilities are the placement to Bank Indonesia which due on January 1st, 2016 (2015) and January 2nd, 2015 (2014) with the interest rate at 5,5% (2015) and 5,75% (2014) per year.

The placement of term deposit for 3 months to Maybank (formerly Bank International Indonesia) due on January 19th, 2016 (2015) and March 19th, 2015 (2014) with the interest rate at 6,5% (2015) and 7,15% (2014) per year.

Board of Directors of the subsidiaries believe that the allowance of impairment losses for 2015 and 2014 are not needed.

The placement in Bank Indonesia and other banks on December 31st, 2015 and 2014 is placed in third parties that are the Current Group.

There is no placements in Bank Indonesia and other banks that are used as collateral.

7. SECURITIES

Consists of :

Board of Directors of the Subsidiaries believe that the allowance of impairment losses for 2015 and 2014 are needed. Securities on December 31st, 2015 and 2014 are the Current Group.

The time period of securities are classified based on the time period of securities and the remaining time until the maturity time.

Based on the Time Period :




319

Based on the Maturity Life :

The detail of securities is available for sale which is held by the Subsidiaries are as follows :


Lebih dari 60 bulan 1.443.784.156 2.445.827.257 More than 60 months

Jumlah 1.280.508.037.809 1.085.864.462.554 Total

Berdasarkan Sisa Umur Jatuh Tempo :

2015Rp

2014Rp




Lebih dari 60 bulan 1.039.557.551.436 927.254.589.856 More than 60 months

1.279.064.253.653 1.083.418.635.297


Lebih dari 3 s/d 12 bulan - 998.351.298 More than 3 to 12 months


1.443.784.156 2.445.827.257

Jumlah 1.280.508.037.809 1.085.864.462.554 Total

Rincian surat berharga tersedia untuk dijual yang dimiliki Entitas Anak adalah sebagai berikut :




Jatuh TempoMaturity


Rp

1. FR0070 8,38% - 15/03/2024 287.625.000.000

2. FR0057 9,50% - 15/05/2041 193.468.949.400

3. FR0056 8,38% - 15/09/2026 137.327.035.941

4. FR0069 7,88% - 15/04/2019 116.954.831.800

5. FR0031 11,00% - 15/11/2020 85.687.924.417

6. FR0054 9,50% - 15/07/2031 62.030.498.514

7. FR0071 9,00% - 15/03/2029 55.258.170.000

8. FR0073 8,75% - 15/05/2031 39.397.391.200

9. FR0062 6,38% - 15/04/2042 39.009.050.393

10. FR0068 8,38% - 15/03/2034 37.600.000.000

11. FR0047 10,00% - 15/02/2028 32.248.011.600

12. FR0040 11,00% - 15/09/2025 31.476.296.740

13. FR0058 8,25% - 15/06/2032 27.888.155.400

14. FR0064 6,13% - 15/05/2028 27.625.251.850

15. FR0065 6,63% - 15/05/2033 19.645.038.000

16. FR0059 7,00% - 15/05/2027 14.613.679.110

17.Lembaga Pembiayaan Ekspor Indonesia BEXI 01

8,50% idAA+ 20/12/2018 14.317.680.900

18. FR0050 10,50% - 15/07/2038 11.254.678.700

19. FR0052 10,50% - 15/08/2030 11.171.537.600

20. FR0028 10,00% - 15/07/2017 7.028.133.888

21. IDSD03021691C 6,85% - 03/02/2016 4.967.860.500

22. FR0053 8,25% - 15/07/2021 4.890.673.100

23. IDBI200516273C 6,75% - 20/05/2016 4.871.217.000




320

24. IDSD17021691C 6,85% - 17/02/2016 1.981.898.600

25. IDSD24021691C 6,85% - 24/02/2016 1.979.286.200

26. IDSD16031691C 6,85% - 16/03/2016 1.971.490.000

27. IDSD23031691C 6,85% - 23/03/2016 1.968.905.000

28. IDSD030616182C 6,95% - 03/06/2016 1.941.891.600

29. IDBI190816273C 7,10% - 19/08/2016 1.912.492.800

30. IDBI160916273C 7,10% - 16/09/2016 951.223.400

Jumlah 1.279.064.253.653

Rincian surat berharga dimiliki hingga jatuh tempo yang dimiliki Entitas Anak adalah sebagai berikut :




Jatuh TempoMaturity


Rp

1. FR0028 10,00% - 15/07/2017 1.443.784.156

8. KREDIT YANG DIBERIKAN

Kredit yang diberikan merupakan pinjaman yang diberikan dan piutang yang terdiri atas :

2015Rp

2014Rp

Pihak Berelasi 40.817.019.964 46.116.465.643 Related party


Akseptasi 5.410.938.300.542 5.057.089.760.932 Acceptances

Rekening koran 1.653.968.414.876 1.381.132.425.033 Current Account

Kredit investasi US$ 2.758.675.091 31.139.141.806 Credit investment of U.S. $

Kredit pegawai 1.944.742.172 7.742.159.526 Employee credit

7.069.610.132.681 6.477.103.487.297

Jumlah 7.110.427.152.645 6.523.219.952.940 Total

Dikurangi : Less :


Jumlah Bersih 6.997.785.369.965 6.454.451.382.644 Net

Kredit yang diberikan dikenakan bunga rata-rata 12,63% (2015) dan 12,48% (2014) per tahun. Kredit tersebut dijamin dengan Hak Tanggungan atau Fiduciary untuk menjual atau dengan jaminan lain yang dapat diterima oleh Perusahaan. Untuk kredit pegawai dikenakan bunga 5% flat per tahun.

Jangka waktu kredit diklasifikasikan berdasarkan periode kredit sebagaimana yang tercantum dalam perjanjian kredit dan waktu yang tersisa sampai dengan saat jatuh temponya.

Berdasarkan Periode Perjanjian Kredit

2015Rp

2014Rp




The detail of securities which is held to maturity which possessed by Subsidiaries are as follows:

8. GRANTED LOANS

The granted loans are the credit given and receivables that consist of :

The granted loans are charged by the average interest at 12,63% (2015) and 12,48% (2014) per year. The loan is guaranteed by the the rights of arrears or Fiduciary for sale or with other collaterals that can be received by the Company. For employees’ loans are charged by the interest at 5% flat per year.

The time period of the loans is classified based on the credit period as it is listed in the credit agreements and the remaining time until the time of maturity.

Based on Loans Agreement




321


Jumlah 7.110.427.152.645 6.523.219.952.940 Total

Dikurangi : Less:


Bersih 6.997.785.369.965 6.454.451.382.644 net

Berdasarkan Sisa Umur Jatuh Tempo

2015Rp

2014Rp





Jumlah 7.110.427.152.645 6.523.219.952.940 Total

Dikurangi : Less:


Bersih 6.997.785.369.965 6.454.451.382.644 net

Berdasarkan Sektor Ekonomi

2015Rp

2014Rp

Industri pengolahan 1.398.614.821.550 986.251.878.069 Processing Industry

Rumah tangga 1.172.341.310.982 1.121.813.164.287 Household

Perdagangan besar dan eceran 1.112.628.215.691 1.135.087.085.061 Wholesale And Retail Trade

Pertanian, perburuan dan kehutanan 776.540.568.550 689.811.376.272 Agriculture, Hunting And Forestry

Real estate, usaha persewaan dan jasa perusahaan 585.915.008.698 400.900.260.989 Real Estate, Rent Services, And Construction Service

Perantara keuangan 578.265.582.758 501.855.713.353 Financial Intermediaries

Transportasi, pergudangan dan komunikasi 556.976.317.325 653.852.876.238 Transportation, Warehousing And Communication

Konstruksi 427.191.225.724 420.068.148.290 Construction

Penyediaan akomodasi dan penyediaan makan minum 195.224.248.013 190.278.620.527

Provision Of Accommodation And The Provision Of Eating And Drinking

Pertambangan dan penggalian 133.687.807.058 172.599.662.687 Mining And Quarrying

Jasa kemasyarakatan, sosial budaya, hiburan dan perorangan lainnya 96.604.186.315 185.943.871.089

Social Services, Socio-Cultural, Entertainment And Other Individuals

Jasa kesehatan dan kegiatan sosial 54.995.490.827 40.143.730.659 Health Services And Social Activities

Jasa pendidikan 11.754.276.730 13.097.779.453 Education Services

Perikanan 5.226.506.166 5.915.655.372 Fishery

Listrik, gas dan air 4.066.020.291 3.669.873.317 Electricity, Gas And Water

Administrasi pemerintahan, pertahanan dan jaminan sosial wajib 145.000.860 164.978.229

Government Administration, Defense And Compulsory Social Security

Bukan lapangan usaha lainnya 250.565.107 1.765.279.048 Not the other economic activities

Jumlah 7.110.427.152.645 6.523.219.952.940 Total

Rasio cadangan kerugian penurunan nilai aset keuangan terhadap total aset produktif pada tanggal 31 Desember 2015 dan 2014 masing-masing sebesar 1,33% dan 0,90%.

Based on the Maturity Life

The allowance of impairment losses ratio of financial assets to the total productive assets on December 31st, 2015 and 2014 each is at 1,33% and 0,90%.

Based on The Economic Sector




322

Kualitas kredit yang diberikan berdasarkan kolektibilitas adalah sebagai berikut :

2015Rp

2014Rp

Lancar 6.412.613.269.337 6.175.397.122.073 Smoothly

Dalam perhatian khusus 537.250.803.997 206.861.590.707 Special Mention

Kurang lancar 14.703.103.124 18.087.962.074 Substandard

Diragukan 18.964.620.232 22.526.932.759 Doubtful

Macet 126.895.355.955 100.346.345.327 Misfire

Jumlah 7.110.427.152.645 6.523.219.952.940 Total

Rasio Non Performing Loan (NPL) Entitas Anak pada tanggal 31 Desember 2015 dan 2014 masing-masing adalah sebagai berikut :

2015Rp

2014Rp

NPL - Bruto 2,26% 2,16% NPL - Bruto

NPL - Neto 1,36% 1,52% NPL - Neto

Mutasi cadangan kerugian penurunan nilai adalah sebagai berikut :

2015Rp

2014Rp


Penyisihan tahun berjalan 85.667.126.690 51.008.451.558 Provision for current year

Penghapusbukuan (41.793.914.306) (64.802.450.704) Write-off


Direksi Entitas Anak berpendapat bahwa jumlah cadangan kerugian penurunan nilai tersebut di atas cukup untuk menutupi kerugian yang mungkin timbul akibat tidak tertagihnya kredit.

Cadangan kerugian penurunan nilai secara individual dan kolektif adalah sebagai berikut:

2015Rp

2014Rp

Kolektif 96.789.698.837 54.898.049.397 Colectively

Individual 15.852.083.843 13.870.520.899 Individually

Jumlah 112.641.782.680 68.768.570.296 Total

Mutasi kredit yang dihapus buku adalah sebagai berikut :

2015Rp

2014Rp


Penghapusan kredit 41.793.914.306 64.802.450.704 Write-off loans

Penerimaan kembali kredit yang dihapus buku (24.921.050.535) (15.016.399.869) Acceptance Loan written

Pinjaman dihapustagih (22.893.104.804) (594.939.886) Loans receivable remove

Setor lebih 1.858.690.328 1.897.694.064 Over Deposit


Entitas Anak melakukan restrukturisasi kredit dengan baki debet sebesar Rp 300.457.576.279 (2015) dan Rp101.919.693.754 (2014).

The quality of the granted loans based on the collectibility is as follows :

The Ratio of Non Performing Loan (NPL) of Subsidiaries on December 31st, 2015 and 2014 each is as follows :

The mutation of the allowance for impairment losses is as follows :

The company restructurized the loans with the debt at Rp 300.457.576.279 (2015) and Rp101.919.693.754 (2014).

The mutation of loans which is written off as following :

Board of Directors of Subsidiaries opined that the number of impairment losses allowance above adequate to cover the losses that might be occurred as the result of unpaid loans.

The allowance of Impairment Losses individually and collectively are as follows:




323

9. PIUTANG LAIN-LAIN

Piutang lain-lain merupakan piutang Perusahaan (Entitas Induk) kepada PT Wahana Andamari (Entitas Asosiasi) sebesar Rp 9.700.000.000 (2015) dan Rp 13.175.000.000 (2014).

10. ASET TETAP

Aset tetap terdiri dari :

Menurut Akuntansi

2015

AwalBeginning

Rp

TambahAdded

Rp

KurangLess Rp


Rp

AkhirEnding

Rp



Tanah 33.382.283.964 24.297.583.226 - - 57.679.867.190 Land




Bangunan dalam penyelesaian 831.716.500 4.954.954.189 3.979.704.859 - 1.806.965.830


251.186.300.457 44.263.208.066 11.462.555.287 (213.470.616) 283.773.482.620







138.172.840.583 15.083.031.216 7.437.006.057 239.399.724 146.058.265.466


Pada tahun 2015, Entitas Anak menjual kendaraan dan inventaris dengan total biaya perolehan, akumulasi penyusutan dan nilai buku masing-masing sebesar Rp 235.500.000, Rp 196.972.793 dan Rp 38.527.207 Dengan harga jual sebesar Rp 120.500.000 Atas penjualan tersebut, Entitas Anak mencatat keuntungan sebesar Rp81.972.793.

Pada tahun 2015, Perusahaan (Entitas Induk) menjual kendaraan dengan total biaya perolehan dan akumulasi penyusutan masing-masing sebesar Rp 174.100.000. Atas penjualan tersebut, Perusahaan mencatat keuntungan sebesar Rp 100.000.000.

2014

AwalBeginning

Rp

TambahAdded

Rp

KurangLess Rp


Rp

AkhirEnding

Rp



Tanah 31.038.368.780 2.343.915.184 - - 33.382.283.964 Land

9. OTHER RECEIVABLES

Other receivables are the Company’s Receivables (Main Entity) to PT Wahana Andamari (Associates) at Rp 9.700.000.000 (2015) and Rp 13.175.000.000 (2014).

10. FIXED ASSETS

Fixed Assets consist of :

According to the Accounting

In 2015, the subsidiaries sold the vehicles and inventories with the total of costs, accumulated depreciation and book value each is Rp 235.500.000, Rp 196.972.793, and Rp 38.527.207. with the selling price at Rp120.500.000. On the sales, the subsidiaries recorded the profit as Rp 81.972.793.

In 2015, the company (Main Entity) sold the inventories with the total of costs and accumulated depreciation each is 174.100.000. On the sales, the company recorded the profit as Rp 100.000.000.




324




Bangunan dalam penyelesaian 2.013.867.990 4.718.332.440 5.900.483.930 - 831.716.500


234.142.532.184 24.755.551.219 7.711.782.946 - 251.186.300.457







124.725.309.048 15.024.305.613 1.576.774.078 - 138.172.840.583


Pada tahun 2014, Entitas Anak menjual aset tetap dengan total biaya perolehan, akumulasi penyusutan dan nilai buku masing-masing sebesar Rp 1.204.054.090, Rp 974.016.663, dan Rp 230.037.427. Dengan harga jual sebesar Rp610.500.000. Atas penjualan tersebut, Entitas Anak mencatat keuntungan sebesar Rp 380.462.573.

Beban penyusutan berjumlah Rp 15.083.031.216 dan Rp 15.024.305.613 masing-masing untuk tahun 2015 dan 2014.

Entitas Anak mengasuransikan bangunan dan inventaris terhadap risiko kerugian karena kehilangan dan lainnya pada Asuransi Dayin Mitra, ACA Asuransi, Eka Lloyd Jaya, QBE Pool dan Asuransi Buana Independent dengan jumlah nilai pertanggungan sebesar Rp 236.603.540.000 (2015) dan Rp 235.955.000.000 (2014). Direksi berpendapat bahwa nilai pertanggungan tersebut adalah cukup untuk menutupi risiko kerugian.

Entitas Anak mengasuransikan kendaraan terhadap risiko kerugian karena kehilangan dan lainnya pada PT Kurnia Insurance, Aspan General Insurance, Bess Insurance, ACA Asuransi, Buana Independen Insurance, Eka Lloyd Jaya, Asuransi Wahana Tata, Asuransi Jasindo dan Asuransi Multi Artha Guna dengan jumlah nilai pertanggungan sebesar Rp 20.327.000.000 (2015) dan Rp 16.052.800.000 (2014). Direksi berpendapat bahwa nilai pertanggungan tersebut adalah cukup untuk menutupi risiko kerugian.

Penyusutan dan amortisasi tahun 2015 menurut Pajak Penghasilan

JumlahTotalRp

Kelompok IGroup I

Rp

Kelompok IIGroup II

Rp

BangunanBuilding

Rp

Tarif penyusutan dan amortisasi 50% 25% 5%

Depreciation Rates & amortisasi

Harga perolehan/ Nilai buku awal 131.201.445.580 14.903.987.294 14.341.924.424 101.955.533.862

Acquisition Cost / Initial book value

Penambahan 16.114.486.172 3.901.980.522 2.005.115.480 10.207.390.170 Addition

Pengurangan (222.977.798) (3.319.220) (219.658.578) - Subtraction

Dasar penyusutan dan amortisasi 147.092.953.954 18.802.648.596 16.127.381.326 112.162.924.032

Depreciation base & amortisasi

Penyusutan dan amortisasi 17.156.293.273 8.172.845.741 3.793.040.589 5.190.406.943 Depreciation & amortisasi

In 2014, Subsidiaries sold the fixed assets with the total of costs, accumulated depreciation and book value each is Rp 1.204.054.090, Rp 974.016.663, and Rp 230.037.427. with the selling price at Rp610.500.000. On the sales, Subsidiaries recorded the profit as Rp 380.462.573.

The depreciation charges are Rp 15.083.031.216 and Rp 15.024.305.613 each for 2015 and 2014.

Subsidiaries insured the building and inventories to the risk of losses because the lost and others in Dayin Mitra Insurance, ACA Insurance, Eka Lloyd Jaya, QBE Pool and Buana Independent Insurance with the total of arrear value are Rp 236.603.540.000 (2015) and Rp 235.955.000.000 (2014). Board of Directors opined that the arrear value is adequate to cover the risk of losses.

Subsidiaries insured the vehicles to the risk of losses because the lost and others in PT Kurnia Insurance, Aspan General Insurance, Bess Insurance, ACA Insurance, Buana Independen Insurance, Eka Lloyd Jaya, Wahana Tata Insurance, Jasindo Insurance and Multi Artha Guna Insurance with the total of arrear value are Rp 20.327.000.000 (2015) and Rp16.052.800.000 (2014). Board of Directors opined that the arrear value is adequate to cover the risk of losses.

The Depreciation and Amortization in 2015 according to the Income Tax




325

Penyusutan untuk akuntansi Depreciation for accounting

Penyusutan aset tetap 15.083.031.216 Depreciation of fixed assets

Amortisasi aset tidak berwujud 2.073.262.057


17.156.293.273

Penyusutan dan amortisasi untuk pajak penghasilan 17.156.293.273

Depreciation and amortization for income tax

Beda Temporer - Temporary difference

11. ASET TIDAK BERWUJUD

Terdiri dari :

2014 Rp

Tambah Added

Rp

Kurang Less Rp


Rp.2015 Rp

Harga perolehan 22.720.551.027 1.103.825.527 75.785.351 (322.293.378) 23.426.297.825 At cost

Akumulasi amortisasi 18.712.033.865 2.073.262.057 72.751.919 (322.293.378) 20.390.250.625 Accumulated amortization


2013Rp

Tambah Rp

Kurang Rp


Rp.2014 Rp

Harga perolehan 20.795.542.495 2.635.051.907 710.043.375 - 22.720.551.027 At cost

Akumulasi amortisasi 16.550.537.514 2.871.539.726 710.043.375 - 18.712.033.865 Accumulated amortization


12. ASET LAIN-LAIN

Terdiri dari :

2015Rp

2014Rp

Pendapatan bunga akan diterima 78.396.520.717 65.085.822.020 Interest income will be received

Aset pajak tangguhan 33.534.712.871 15.265.743.522 Deferred tax assets

Biaya dibayar di muka 12.142.256.052 5.978.154.031 Prepaid expenses

Pajak penghasilan pasal 25 tahun 2014 11.646.018.930 - Income tax article 25, 2014

Persediaan barang cetakan 1.843.325.086 2.906.378.836 Print inventory

Uang muka pembelian aset tetap 1.442.963.139 3.436.311.088 Advances for acquisition of fixed assets

Beban tangguhan atas hak tanah 953.634.671 - Deferred charges over land rights

Margin deposit 425.125.010 419.415.849 Margin deposits

Kliring - 106.895.000 Clearing

Uang jaminan 64.650.000 79.482.155 Bail

Lain-lain 1.727.175.175 952.478.233 Others

Jumlah 142.176.381.651 94.230.680.734 Total

Pajak penghasilan pasal 25 tahun 2014 merupakan Permohonan Pengurangan atau Pembatalan Surat Tagihan Pajak yang tidak benar No. 301/Dir/2015 untuk masa Oktober 2014 dan No.302/

11. INTANGIBLE ASSETS

Consist of :

12. OTHER ASSETS

Consist of :

Income tax in the article 25 in 2014 is about The Petition of Deduction and Cancellation of Tax Receivables Letter that are not True No. 301/Dir/2015 for October 2014 and No.302/Dir/2015 for November 2014 each is Rp




326

Dir/2015 untuk masa November 2014 masing-masing sebesar Rp 5.823.009.465.

13. LIABILITAS SEGERA

Terdiri dari :

2015Rp

2014Rp

Bunga deposito 8.831.607.440 9.852.578.950 Interest on time deposits

Bunga tabungan 5.249.819.161 5.092.186.735 Interest on savings

Jasa giro 794.478.346 791.510.866 Current accounts services

Pungutan tunjangan hari tua 648.421.335 145.977.006 Annuity charges

Jasa profesional 209.000.000 206.250.000 Profesional services

Lainnya 3.125.000 - Others

Jumlah 15.736.451.282 16.088.503.557 Total

14. UTANG PAJAK

Terdiri dari :

2015Rp

2014Rp

Pajak penghasilan pasal 4 ayat 2 7.456.253.313 5.171.547.574 Income tax article 4. paragraph 2



Pajak penghasilan pasal 4 ayat 2 hadiah 1.506.305.000 1.506.000.000 Income tax article 4 paragraph 2 gifts

Pajak penghasilan pasal 21 797.731.727 2.227.369.428 Income tax article 21

Pajak pertambahan nilai 82.786.471 77.634.748 Value added tax

Pajak penghasilan lainnya 78.203.847 45.986.759 Other income tax

Jumlah 22.316.106.671 11.569.838.907 Total

15. SIMPANAN

Terdiri dari :

2015Rp

2014Rp

Pihak Berelasi Related Parties

Deposito Rupiah 40.409.886.562 11.521.729.707 Time deposit rupiah



51.402.793.843 25.566.649.547


Tabungan Rupiah 3.071.309.183.581 3.075.125.135.450 Saving account rupiah

Deposito : Time Deposits:

Deposito Rupiah 3.133.963.953.385 2.552.191.647.830 Rupiah

Deposito US$ 48.358.023.995 42.884.356.982 US$

Deposito SGD 44.914.929.628 29.885.437.856 SGD

3.227.236.907.008 2.624.961.442.668

Giro : Current accounts :

Giro Rupiah 635.306.229.143 679.846.505.013 Rupiah

5.823.009.465.

13. IMMEDIATE LIABILITIES

Consist of :

14. TAX DEBTS

Consist of :

15. DEPOSITS

Consist of :




327

Giro US$ 6.388.410.671 21.419.240.603 US$

Giro SGD 1.006.537.810 1.267.068.313 SGD

642.701.177.624 702.532.813.929

6.941.247.268.213 6.402.619.392.047

Jumlah 6.992.650.062.056 6.428.186.041.594 Total

Bunga rata-rata yang diberikan untuk deposito Rupiah adalah 8,03% (2015) dan 8,11% (2014) per tahun. Bunga rata-rata yang diberikan untuk deposito US$ adalah 1% (2015 dan 2014) per tahun. Bunga rata-rata yang diberikan untuk deposito SGD adalah 0,5% (2015 dan 2014) per tahun.



Berdasarkan Undang-Undang No. 24 tentang Lembaga Penjaminan Simpanan (“LPS”) tanggal 22 September 2004, efektif sejak tanggal 22 September 2005, sebagaimana diubah dengan Undang-Undang No.7 tahun 2009 tanggal 13 Januari 2009 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang No. 3 tahun 2008, LPS dibentuk untuk menjamin liabilitas tertentu bank-bank umum berdasarkan program penjaminan yang berlaku, yang besaran nilai jaminannya dapat berubah jika memenuhi kriteria tertentu yang berlaku.

Berdasarkan Peraturan Pemerintah Republik Indonesia No. 66/2008 tanggal 13 Oktober 2008 mengenai besarnya nilai simpanan yang dijamin LPS, pada tanggal 31 Desember 2015 dan 2014, jumlah simpanan yang dijamin LPS adalah simpanan sampai dengan Rp 2.000.000.000 untuk per nasabah per bank. Berdasarkan Surat Edaran LPS No. 19 Tahun 2015 tanggal 6 Oktober 2015 (2015) dan Surat Edaran LPS No. SE.011/KE/XII/2011 tanggal 12 Desember 2011 (2014), simpanan nasabah dijamin hanya jika suku bunganya sama dengan atau di bawah : untuk tahun 2015 sebesar 7,50% (Rp) dan 1,25% (mata uang asing) dan untuk tahun 2014 sebesar 7,75% (Rp) dan 1,25% (mata uang asing) dan maksimum nilai penjaminan sebesar Rp 2.000.000.000 per nasabah.


Berdasarkan Periode

2015

Rupiah Rp

US$ Rp

SGD Rp

Jumlah Total Rp

1 bulan 2.062.507.499.475 47.262.745.366 34.810.266.092 2.144.580.510.933 1 month

3 bulan 957.988.515.605 378.458.629 10.042.107.300 968.409.081.534 3 months

6 bulan 96.517.112.756 689.250.000 62.556.236 97.268.918.992 6 months

12 bulan 56.881.014.980 27.570.000 - 56.908.584.980 12 months

24 bulan 479.697.131 - - 479.697.131 24 months

Jumlah 3.174.373.839.947 48.358.023.995 44.914.929.628 3.267.646.793.570 Total

The average of interest which is given for Rupiah deposit is 8,03% (2015) and 8,11% (2014) per year. The average of interest rate which is given for US$ deposit is 1% (2015 and 2014) per year. Average of interest rate which is given for SGD deposit is 0,5% (2015 and 2014) per year.

The average of interest rate which is given for saving is 2,53% (2015) and 2,80% (2014) per year.

The average of interest rate which is given for giro account is 1,74% (2015) and 1,66% (2014) per year.

Based on the Laws No. 24 about Deposit Guarantee Institution (DGI) on September 22nd, 2004, effective since September 22nd, 2005, as amended by the Laws No. 7 in 2009 on January 13th, 2009 about The Determination of Government Rules of Laws Subtitution No. 3 in 2008, DGI is formed for insuring the certain liabilities of commercial banks based on the applicable guarantee program, which the amount of collateral value can be amended if meet the certain applicable criteria.

Based on the Government Rules in Republic of Indonesia No. 66/2008 on October 13th, 2008 about the amount of deposit value which is insured by DGI, on December 31st, 2015 and 2014, the number of savings that are insured by DGI are the savings until Rp 2.000.000.000 for per customer per bank. Based on the circular of DGI No. 19 in 2015 on October 6th, 2015 (2015) and Circular of DGI No. SE.011/KE/XII/2011 on December 12th, 2011 (2014), the customers’ deposits are insured if only the interest rate is equal with or below : for 2015 at 7,50% (Rp) and 1,25% (foreign currency) and for 2014 at 7,75% (Rp) and 1,25% (foreign currency) and the maximum value of collateral is at Rp2.000.000.000 per customer.

The classification of term deposit based on the time period:

Based on The Period of




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2014

Rupiah Rp

US$ Rp

SGD Rp

Jumlah Total Rp

1 bulan 1.621.554.528.516 28.666.304.280 33.118.820.505 1.683.339.653.301 1 month

3 bulan 854.893.281.614 575.113.576 9.705.680.662 865.174.075.852 3 months

6 bulan 48.625.076.044 619.250.000 59.855.815 49.304.181.859 6 months

12 bulan 48.162.757.275 24.770.000 - 48.187.527.275 12 months

24 bulan 477.734.088 - - 477.734.088 24 months

Jumlah 2.573.713.377.537 29.885.437.856 42.884.356.982 2.646.483.172.375 Total

Berdasarkan Sisa Umur

2015

Rupiah Rp

US$ Rp

SGD Rp

Jumlah Total Rp

Kurang atau sama dengan1 bulan 1.927.956.412.308 46.397.593.666 43.756.841.863 2.018.110.847.837


Lebih dari 1 s/d 6bulan 1.233.333.721.872 1.932.860.329 1.158.087.765 1.236.424.669.966


Lebih dari 6 s/d 12bulan 12.757.696.740 27.570.000 - 12.785.266.740



Jumlah 3.174.373.839.947 48.358.023.995 44.914.929.628 3.267.646.793.570 Total

2014

Rupiah Rp

US$ Rp

SGD Rp

Jumlah Total Rp

Kurang atau samadengan 1 bulan 1.621.554.528.516 28.666.304.280 33.118.820.505 1.683.339.653.301


Lebih dari 1 s/d 6bulan 943.087.780.916 1.194.363.576 9.765.536.477 954.047.680.969 More than 1 to 6 months

Lebih dari 6 s/d 12bulan 8.464.385.905 24.770.000 - 8.489.155.905 More than 6 to 12 months


Jumlah 2.573.713.377.537 29.885.437.856 42.884.356.982 2.646.483.172.375 Total

16. SIMPANAN DARI BANK LAIN

Terdiri atas :

2015Rp

2014Rp

Call money 15.000.000.000 - Call money

Depostio Time deposit

BPR Prima Jambi Mandiri 2.000.000.000 - BPR Prima Jambi Mandiri

BPR Dumai Kapital Lestari 1.950.000.000 1.500.000.000 BPR Dumai Kapital Lestari

BPR Nusantara Bona Pasogit 500.000.000 - BPR Nusantara Bona Pasogit

4.450.000.000 1.500.000.000

Based on The Remain Year of

16. DEPOSITS OF OTHER BANKS

Consist of :




329

Giro 575.336.462 514.566.076 Current account

Tabungan 480.617.737 602.200.983 Saving account

Jumlah 20.505.954.199 2.616.767.059 Total

Pada tahun 2015, call money merupakan pinjaman dari Bank Prima Master yang jatuh tempo pada 4 Januari 2016 dengan tingkat bunga 7,50% per tahun.

Pada tahun 2015, deposito dari BPR Prima Jambi Mandiri merupakan deposito untuk masa 1 bulan yang jatuh tempo pada 1 Februari 2016 dengan tingkat bunga 8,75% per tahun.

Deposito BPR Dumai Kapital Lestari merupakan deposito untuk masa 1 dan 3 bulan yang jatuh tempo pada 11 Januari 2016 - 2 Februari 2016 (2015) dan 16 Januari 2015 (2014) dengan tingkat bunga 7,5% - 7,75% (2015) dan 7,75% (2014) per tahun.

Pada tahun 2015, deposito dari BPR Nusantara Bona Pasogit merupakan deposito untuk masa 1 bulan yang jatuh tempo pada 26 Februari 2016 dengan tingkat bunga 7,50% per tahun.



Bunga rata-rata yang diberikan untuk deposito adalah 7,50% (2015 dan 2014) per tahun.

Tidak ada simpanan dari bank lain yang digunakan sebagai agunan.


Berdasarkan periode

2015Rp

2014Rp

1 Bulan 3.950.000.000 1.500.000.000 1 month

3 Bulan 500.000.000 - 3 month

Jumlah 4.450.000.000 1.500.000.000 Total

Berdasarkan sisa umur

2015Rp

2014Rp

Kurang atau sama dengan 1 bulan 3.950.000.000 1.500.000.000 Less than or equal to 1 month

Lebih dari 1 s/d 6 bulan 500.000.000 - More than 1 to 6 months

Jumlah 4.450.000.000 1.500.000.000 Total

17. LIABILITAS IMBALAN KERJA KARYAWAN

Liabilitas imbalan kerja karyawan dihitung berdasarkan Undang-Undang No.13 tahun 2003, mengenai ketenagakerjaan, yang antara lain mengatur kembali uang pesangon dan atau uang penghargaan masa kerja dan uang penggantian hak yang seharusnya diterima karyawan dalam hal terjadinya pemutusan hubungan kerja.

Pada tahun 2015 dan 2014, perhitungan aktuaria atas liabilitas imbalan kerja karyawan dilakukan oleh aktuaris independen PT

In 2015, call money is the placement from Bank Prima Master which due dated January 4th, 2016 with the interest rate at 7,50% per year .

In 2015, deposit from BPR Prima Jambi Mandiri is the deposit for 1 month period which is dued on February 1st, 2016 with the interest rate at 8,75% per year.

Deposit of BPR Dumai Kapital Lestari is the deposit for 1 month and 3 months period that are dued on January 11th, 2016 – February 2nd, 2016 (2015) and January 16th, 2015 (2014) with the interest rate at 7,5% - 7,75% (2015) and 7,75% (2014) per year.

In 2015, deposit of BPR Nusantara Bona Pasogit is the deposit for 1 month period which is dued on February 26th, 2016 with the interest rate at 7,50% per year.

The average of interests which is given for giro are 0,25% (2015) and 1,66% (2014) per year.

The average of interests which is given for savings are 2,50% (2015) and 2,80% (2014) per year.

The average of interests which is given for deposits are 7,50% (2015 and 2014) per year.

There is no savings from other banks which is used as collateral.


Based on The Period of

Based on The Remain Year of

17. THE LIABILITIES OF EMPLOYEES’ BENEFITS

The liabilities of employees’ benefits are calculated based on the Laws No. 13 in 2003, about the employment which among others rearrange the generous severance money and or work time award money and rights subtitution money which should be received by the employees in the case of Termination of Employment.

In 2015 and 2014, the actuarial calculation on liabilities of employees’ benefits are conducted by independent actuarist of PT RAS Actuarial




330

RAS Actuarial Consulting, yang laporannya No. 169/RAC/BMD-UUK/II/2016 tanggal 17 Februari 2016 dengan menggunakan metode Projected Unit Credit.

Asumsi-asumsi yang digunakan adalah sebagai berikut :

2015 2014

Tingkat diskonto 9,00% 8,50% Discount rate

tingkat kenaikan gaji 7,00% 7,00% Salary increase

tingkat kematian TMI III TMI III The death rate

tingkat catat 10 % of TMI III 10 % of TMI III Defective rate

umur pensiun 55 tahun 55 tahun Age pension

jumlah karyawan 1.272 1.293 Number of employees

Beban imbalan kerja yang diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian dan penghasilan komprehensif lain adalah sebagai berikut :

2015Rp

2014Rp

Biaya jasa kini 5.650.034.000 5.364.393.000 Current service cost

Biaya Bunga 4.862.098.000 3.956.578.000 Interest Expense

Jumlah 10.512.132.000 9.320.971.000 Total

Beban dialokasikan ke beban umum dan administrasi.

Jumlah liabilitas imbalan kerja karyawan di laporan posisi keuangan konsolidasian ditentukan sebagai berikut :

2015Rp

2014Rp

Nilai kini kewajiban 66.013.688.000 58.504.395.000 The present value of the obligation

Pengukuran kembali liabilitas imbalan pasti neto dalam penghasilan komprehensif lain :

2015Rp

2014Rp

Keuntungan aktuaria karena perubahan asumsi keuangan (3.592.741.000) -

Actuarial profits due to changes in financial assumptions

Penyesuaian pengalaman atas liabilitas 3.196.383.000 2.635.445.000 Adjustment experience on liabilities

Jumlah diakui pada penghasilan komprehensif lain (396.358.000) 2.635.445.000

Amount recognized in other comprehensive income

Mutasi liabilitas yang diakui pada laporan posisi keuangan konsolidasian adalah sebagai berikut :

2015Rp

2014Rp

Saldo awal tahun 58.504.395.000 48.038.072.000 Balance at beginning of year

Beban tahun berjalan 10.512.132.000 9.320.971.000 Expenses for the year

Kerugian (Keuntungan) aktuarial atas program pensiun manfaat pasti (396.358.000) 2.635.445.000

Losses ( Gains ) on actuarial programdefined benefit pension


Jumlah 66.013.688.000 58.504.395.000 Total

Consulting, which the reports is No. 169/RAC/BMD-UUK/II/2016 dated February 17th, 2016 by using the method of Projected Unit Credit.

The assumptions that are used are as follows :

The employees’ benefits charges that are recognized in the consolidated statements of profit loss and other comprehensive income are as follows :

The charges are allocated to general and administrative charges.

The amount of liabilities of employees’ benefits in the consolidated statements of financial position are determined as follows :

The remeasurement of net certain benefits liabilities in other comprehensive income :

The mutation of liabilities that are recognized in the consolidated statements of financial position are as follows :




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18. LIABILITAS LAIN-LAIN

Terdiri dari :

2015Rp

2014Rp

Uang jaminan safe deposit box 11.940.800.000 7,389,200,000 Bail safe deposit box

Dana latihan dan pendidikan 4.843.242.009 2,873,450,319 Fund training and education

Provisi safe deposit box 2.186.005.944 1,924,777,040 Provision of safe deposit boxes

Sewa diterima di muka 773.006.001 879,774,999 Rent received in advance

ATM bersama 463.298.228 795,784,622 ATM Bersama

RTGS dan kliring 294.602.441 439,605,389 RTGS system and clearing

Provisi bank garansi 216.772.516 389,902,957 Provision of bank guarantees

Titipan setoran 48.608.000 115,409,858 Deposits

Lain-lain 2.338.147.033 2,296,442,694 Others

Jumlah 23.104.482.172 17,104,347,878 Total

19. INVESTASI PERUSAHAAN ASOSIASI

Berdasarkan akta No.77 tanggal 30 September 2014 dari Linda Herawati, S.H., Notaris di Jakarta, anggaran dasar PT Wahana Andamari mengalami perubahan, yaitu mengenai peningkatan modal dasar dan modal ditempatkan dan disetor. Perubahan ini telah mendapat persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan surat Penerimaan Pemberitahuan Perubahan Anggaran Dasar No.AHU-07681.40.21.2014 tanggal 23 Oktober 2014.

Perubahan investasi pada tahun 2015 :

HargaPerolehan

Rp

Bagian rugi Entitas Asosiasi

Nilai BukuRp

S.d TahunLaluRp

TahunBerjalan

Rp

PT Wahana Andamari 93.500.000.000 (28.500.000.000) (65.000.000.000) - PT Wahana Andamari

Setoran modal lainnya 14.000.000.000 (65.000.000.000) 51.000.000.000 - Other capital contribution

Jumlah 107.500.000.000 (93.500.000.000) (14.000.000.000) - Total

Perubahan investasi pada tahun 2014 :

HargaPerolehan

Rp

Bagian rugi Entitas Asosiasi

Nilai BukuRp

S.d TahunLaluRp

TahunBerjalan

Rp

PT Wahana Andamari 28.500.000.000 (28.500.000.000) - - PT Wahana Andamari

Setoran modal lainnya 65.000.000.000 (65.000.000.000) - - Other capital contribution

Jumlah 93.500.000.000 (93.500.000.000) - - Total

Sesuai dengan PSAK No.15 (Revisi 2009), bagian investasi atas kerugian Entitas Asosiasi sama atau melebihi nilai tercatat investasi, maka investasi dilaporkan nihil.

20. MODAL

Modal dasar Perusahaan berjumlah Rp 40.000.000.000 terbagi atas 40.000 saham dengan nilai nominal Rp1.000.000 per saham, sebagai

18. OTHER LIABILITIES

Consist of :

19. INVESTMENTS OF ASSOCIATIONS

Based on The Deed No.77 on September 30th, 2014 from Linda Herawati, S.H., as Notary in Jakarta, the article of association in PT Wahana Andamari amended, i.e. about the increse of basic capital and capital placed and saved. These amendments have received the approval from Ministry of Justice and Human Rights of Republic Indonesia with the letter of Notification about The Amendment of Article of Association No.AHU-07681.40.21.2014 On October 23rd, 2014.

The Amendment of Investments in 2015 :

The Amendment of Investments in 2014 :

Based on SFAS No.15 (Revised 2009), investment part on the Subsidiaries’ losses is equal or more than the listed value of the investments, thus the investments are reported naught.

20. CAPITAL

The basic capital of the company is Rp 40.000.000.000 divided into 40.000 shares with the nominal value at Rp1.000.000 per share, as stated byThe




332

dinyatakan dengan akta No.296 tanggal 19 Agustus 2008 dari Linda Herawati, S.H., Notaris di Jakarta, yang telah mendapat persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No.AHU-85932.AH.01.02.Tahun 2008 tanggal 13 November 2008.

Pada tanggal 31 Desember 2015 dan 2014, modal dasar yang ditempatkan dan disetor penuh diambil oleh:

Pemegang Saham Saham

Share

JumlahTotalRp

% Shareholders owner

Tn. Indra Halim 4.040 4.040.000.000 16,67 Tn. Indra Halim

Tn. Benny Halim 4.040 4.040.000.000 16,67 Tn. Benny Halim

Tn. Hendra Halim 4.040 4.040.000.000 16,67 Tn. Hendra Halim

Tn. Dr.Zulkifli Halim 4.040 4.040.000.000 16,67 Tn. Dr.Zulkifli Halim

Tn. Nursalim 4.040 4.040.000.000 16,67 Tn. Nursalim

Tn. Dharma Poetra Halim 1.015 1.015.000.000 4,19 Tn. Dharma Poetra Halim

Tn. Adipoetra Halim 1.015 1.015.000.000 4,19 Tn. Adipoetra Halim

Tn. Syahpoetra Halim 1.015 1.015.000.000 4,19 Tn. Syahpoetra Halim

Ny. Retno Dewi Tjiupek 995 995.000.000 4,08 Ny. Retno Dewi Tjiupek

Jumlah 24.240 24.240.000.000 100,00 Total

21. KEPENTINGAN NON PENGENDALI

Akun ini merupakan ekuitas Entitas Anak yang tidak dapat diatribusikan secara langsung atau tidak langsung pada Entitas Induk.

22. PENDAPATAN BUNGA

Terdiri dari :

2015Rp

2014Rp



Kredit yang diberikan 849.797.378.866 764.524.729.662 Granted Loans

Surat berharga 99.547.612.122 78.511.719.875 Securities

Penempatan pada Bank Indonesia dan bank lain 14.252.873.520 14.551.408.188 Placements with Bank Indonesia

Giro pada Bank Indonesia 3.330.692.149 2.970.372.691 Current accounts with Bank Indonesia

Giro pada bank lain 83.643.395 58.739.886 Current accounts with other banks

967.012.200.052 860.616.970.302

Jumlah 972.142.810.670 866.911.839.954 Total

23. PENDAPATAN PROVISI DAN ADMINISTRASI

Terdiri dari :

2015Rp

2014Rp

Provisi Safe Deposit Box 4.394.871.096 3.909.481.011 Provision of safe deposit boxes

Provisi bank garansi 1.099.525.896 901.154.743 Provision of bank guarantees

Provisi pembukaan L/C 149.393.639 477.904.168 Provision of L / C issuing

Deed No.296 on August 19th, 2008 from Linda Herawati, S.H., as Notary in Jakarta, who has got the approval from Ministry of Justice and Human Rights of Epublic Indonesia with The Decree No. AHU-85932.AH.01.02.In 2008 on November 13th, 2008.

On December 31st, 2015 and 2014, the basic capital which is placed and saved fully taken by:

21. NON CONTROLLING INTEREST

This account is The Subsidiaries’ equities which can not be atributed directly or indirectly in The Main Entity.

22. INTEREST INCOME

Consist of :

23. INCOME OF PROVISION AND ADMINISTRATIVE

Consist of :




333

Provisi mata uang asing lainnya 147.138.445 144.736.828 Provision of foreign currency

Provisi PIUD 72.700.000 96.403.971 Provision telex and postal

Provisi telex dan pos 64.036.443 84.800.000 Provision PIUD

Provisi L/C Negotiation 23.131.652 33.206.302 Provision L / C Negotiation

Provisi lainnya 1.604.500.212 1.974.169.941 Other provisions

Jumlah 7.555.297.383 7.621.856.964 Total

24. BEBAN BUNGA

Terdiri dari :

2015Rp

2014Rp

Pihak Berelasi 2.875.954.271 865.112.945 Related Parties


Deposito 230.933.074.897 183.625.804.346 Time deposit



Lain-lain 191.066.322 29.916.667 Others

320.242.712.372 279.000.341.623

Jumlah 323.118.666.643 279.865.454.568 Total

25. PENDAPATAN OPERASIONAL LAINNYA

Terdiri dari :

2015Rp

2014Rp

Penerimaan kembali kredit yang dihapus buku 24.921.050.535 15.016.399.869 Readmission written-off loan

Pendapatan administrasi 13.389.987.473 12.998.511.471 Revenue administration

Asuransi kredit 3.633.320.236 3.727.853.803 Credit Insurance

Administrasi giro dan cek 3.290.652.500 3.613.752.500 Administration of current accounts and cheque

Pendapatan Western Union 206.444.410 193.000.776 Western union revenue

Laba pelepasan surat berharga 857.479 1.565.005.819 Earnings release securities

Lainnya 15.533.091.586 14.781.210.667 Others

Jumlah 60.975.404.219 51.895.734.905 Total

26. BEBAN TENAGA KERJA

Terdiri dari :

2015Rp

2014Rp

Gaji dan upah 122.165.254.863 114.489.414.186 Salaries and wages

THR, bonus dan gratifikasi 20.224.298.102 17.379.306.196 THR, bonuses and gratuities

Kesejahteraan 13.055.095.374 11.807.460.117 Welfare

Iuran astek 7.222.119.628 4.011.670.436 Dues ASTEK

Honor komisaris dan dewan pengawas 3.990.570.481 3.636.497.350 board of trusteesHonor commissioners and

Uang lembur 353.677.058 654.015.275 Overtime pay

Jumlah 167.011.015.506 151.978.363.560 Total

24. INTERESTEXPENSE

Consist of :

25. OTHER OPERATIONAL INCOME

Consist of :

26. EMPLOYEES’ EXPENDITURE

Consist of :




334

27. BEBAN UMUM DAN ADMINISTRASI

Terdiri dari :

2015Rp

2014Rp

Barang dan jasa 28.948.555.939 30.847.574.977 Goods and services

Promosi 17.793.774.255 14.838.574.280 Promotion

Premi asuransi LPS 13.625.030.561 11.922.804.795 LPS insurance premiums

Pemeliharaan dan perbaikan 12.311.926.608 9.715.744.113 Maintenance and repairs

Beban imbalan kerja karyawan 10.512.132.000 9.361.519.000 Employee benefit expense

Pendidikan dan latihan 9.110.407.800 7.491.000.000 Education and training

Outsourcing tenaga kerja 8.999.995.049 7.402.708.097 Outsourcing labor

Pajak daerah dan lainnya 1.902.270.250 1.868.549.873 Local Tax and Others

Sewa 1.343.557.307 953.952.721 Rent

Premi asuransi 1.188.432.310 1.412.168.999 Insurance Premiums

Honorarium 563.200.000 412.500.000 Honorarium

Penelitian dan pengembangan 32.500.000 - Research and Development

Lain-lain 13.796.538.576 12.251.891.923 Others

Jumlah 120.128.320.655 108.478.988.778 Total

28. PENDAPATAN (BEBAN) NON OPERASIONAL, BERSIH

Terdiri atas :

2015Rp

2014Rp

Sewa 730.019.636 790.480.496 Rent

Laba penjualan aset tetap 181.972.793 480.462.573 Gain on sale of fixed assets

rugi penjualan agunan diambil alih - (170.560.249) Loss on sale of foreclosed collateral

rugi penghapusan aset tidak berwujud (3.033.432) - Loss elimination of intangible assets

rugi penghapusan aset tetap (7.317.165) (4.487.511) Loss elimination of fixed assets

denda (17.750.000) (22.000.000) Penalties

Selisih kurs (618.819.202) (628.070.361) Exchange rate gap

denda pajak (4.833.113.776) (800.779.471) Tax penalties

bagian rugi Entitas Asosiasi (14.000.000.000) - Share of loss in associated companies

lainnya 685.209 3.010.500 Others

Jumlah (18.567.355.937) (351.944.023) Total

29. INFORMASI MENGENAI PIHAK-PIHAK BERELASI

Pihak-pihak berelasi terdiri dari :

Pihak BerelasiRelated Party

Sifat Hubungan BerelasiNature Of Relationship

TransaksiTransaction

Karyawan kunciEmployees

Perorangan karena hubungan kepengurusanIndividual as relationship management

Tabungan, Giro, Deposito, Kredit yang diberikan,Pendapatan bunga, Beban bungaSavings, Current Accounts, Deposits, Granted Loansreceivable, interest income, interest expense

27. GENERAL EXPENSE AND ADMINISTRATION

Consist of :

28. INCOME (EXPENSES) NON OPERASIONAL, NET

Consist of :

29. INFORMATION ABOUT RELATED PARTIES

Related parties consist of :




335

Ny. Janny Halim Perorangan karena keterkaitan dengankepemilikanIndividual as the relationship with the ownership


Ny. Maidy Valeria Kusmana Perorangan karena keterkaitan dengankepemilikanIndividual as the relationship with the ownership


PT Bina Sawit Nusantara Entitas afiliasiEntities affiliated


PT Cinta Damai Entitas afiliasiEntities affiliated


PT Palmtrimitra Indotama Entitas afiliasiEntities affiliated

Kredit yang diberikan dan Pendapatan bungaGranted Loans and nterest income

PT Sierah Betung Indah Entitas afiliasiEntities affiliated

Giro dan Beban bungaCurrent Accounts and interest expense

PT Wahana Andamari Entitas afiliasiEntities affiliated

Giro, Piutang lain-lain, Kredit yang diberikan, Pendapatan bunga, Beban bungaGiro , Other receivables , Granted Loans , interest income , interest expense

Dalam kegiatan usahanya, Perusahaan melakukan transaksi dengan pihak-pihak berelasi. Transaksi-transaksi tersebut dilaksanakan dengan persyaratan dan kondisi yang normal dilakukan dengan pihak ketiga. Transaksi dengan pihak berelasi adalah sebagai berikut :

2015 2014

Rp % Rp %




PT Bina Sawit Nusantara 4.162.536.203 0,04 9.789.388.727 0,11 PT Bina Sawit Nusantara

Karyawan kunci 3.642.028.174 0,04 3.567.977.659 0,04 Karyawan kunci




40.817.019.964 46.116.465.643


Piutang lain-lain Others Claim



In the business activities, Company made a transaction with the related parties. The transactions are carried out with the normal terms and conditions undertaken with the third parties. The transactions with the related parties are as follow :




336

Simpanan Deposits

Tabungan Savings



Ny. Janny Halim 1.342.020 - 2.066.735 - Ny. Janny Halim

7.305.573.900 11.309.595.249


Deposito Time Deposit



Giro Current Account



PT Sierah Betung Indah 280.846.156 - 387.875.799 0,01 PT Sierah Betung Indah

PT Bina Sawit Nusantara 152.123.524 - 80.365.189 - PT Bina Sawit Nusantara

PT Wahana Andamari 130.683.846 - 384.072.437 0,01 PT Wahana Andamari

3.687.333.381 2.735.324.591


Pendapatan bunga Interest Income



PT Bina Sawit Nusantara 909.150.098 0,09 1.544.477.431 0,18 PT Bina Sawit Nusantara

PT Cinta Damai 129.299.384 0,01 118.251.427 0,01 PT Cinta Damai

Karyawan kunci 111.677.171 0,01 89.176.742 0,01 Karyawan kunci


Ny. Maidy Valeria Kusmana 31.330.940 - 50.067.479 0,01 Ny. Maidy Valeria Kusmana

5.130.610.618 6.294.869.652

(sebagai persentase terhadap jumlah pendapatan bunga) (as a percentage of Interest Income)

Beban bunga Interest Expense


PT Cinta Damai 8.415.881 - 7.749.955 - PT Cinta Damai

PT Sierah Betung Indah 8.195.446 - 3.883.942 - PT Sierah Betung Indah

PT Wahana Andamari 2.151.479 - 2.805.346 - PT Wahana Andamari

PT Bina Sawit Nusantara 2.001.262 - 921.629 - PT Bina Sawit Nusantara

Ny. Maidy Valeria Kusmana 78.303 - 130.969 - Ny. Maidy Valeria Kusmana

Ny. Janny Halim 43.285 - 60.664 - Ny. Janny Halim

2.875.954.271 865.112.945


Rata-rata bunga untuk kredit yang diberikan antara 7,50% - 13,50% (2015) dan 7,75% - 13,50% (2014) per tahun. Rata-rata bunga untuk deposito Rupiah adalah 7,96% (2015) dan 8,27% (2014) per tahun.

Rata-rata bunga untuk tabungan adalah 2,50% (2015 dan 2014) per

The average of interests for granted loans are between 7,50% - 13,50% (2015) and 7,75% - 13,50% (2014) per year. The average of interests for Rupiah deposits are 7,96% (2015) and 8,27% (2014) per year.

The average of interests for savings are 2,50% (2015 and 2014) per year.




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tahun. Rata-rata bunga untuk giro adalah 0,80% (2015) dan 1,66% (2014) per tahun. Kompensasi kepada personil manajemen kunci berjumlah Rp 49.000.000.000 (2015) dan Rp 35.000.000 (2014).

30. BEBAN PAJAK

Terdiri dari :

2015Rp

2014Rp

Pajak kini Current tax

Pajak penghasilan tidak final Entitas Anak 84.132.727.500 81.186.471.000 Non final income tax final - subsidiary

Pajak penghasilan tidak final Entitas Induk 4.660.000 5.542.000 Non final income tax - parent entity

Jumlah 84.137.387.500 81.192.013.000 Total

Manfaat pajak tangguhan Deferred tax benefit

Entitas Anak (2.468.860.673) (2.144.021.708) Subsidiaries

Beban Pajak 81.668.526.827 79.047.991.292 Tax Expenses

Perubahan aset pajak tangguhan adalah sebagai berikut :

2014Rp




Rp



IncomeRp

2015Rp



Liabilitas imbalan kerja 14.626.098.750 1.976.412.750 (99.089.500) 16.503.422.000 Liabilities for employee benefits

Nilai wajar efek tersediauntuk dijual (78.717.808) - 15.899.198.176 15.820.480.368


Dana latihan dan pendidikan 718.362.580 492.447.923 - 1.210.810.503


Jumlah 15.265.743.522 2.468.860.673 15.800.108.676 33.534.712.871 Total

2013Rp




Rp



IncomeRp

2014Rp



Liabilitas imbalan kerja 12.009.518.000 1.957.719.500 658.861.250 14.626.098.750 Liabilities for employee benefits

Nilai wajar efek tersediauntuk dijual 10.751.383.723 - (10.830.101.531) (78.717.808)


Dana latihan dan pendidikan 532.060.372 186.302.208 - 718.362.580


Jumlah 23.292.962.095 2.144.021.708 (10.171.240.281) 15.265.743.522 Total

The average of interests for giro account are 0,80% (2015) and 1,66% (2014) per year. The compensations to the personnel of key management are at the amount of Rp 49.000.000.000 (2015) and Rp 35.000.000 (2014).

30. TAX EXPENSE

Consist of :

The amendment of arrear tax assets are as follow :




338

31. KOMITMEN DAN KONTINJENSI

Terdiri dari :

2015Rp

2014 Rp

Tagihan Komitmen - - Commitment Receivable

Kewajiban Komitmen Commitments

Fasilitas kredit yang diberikan yang belum digunakan 1.118.510.916.926 1.352.076.134.436 Unused Granted Loans Facility

L/C Ekspor-Impor dalam penyelesaian 8.183.124.002 73.990.998.579 L / C Export-Import in progress

Jumlah Kewajiban Komitmen 1.126.694.040.928 1.426.067.133.015 Total Liabilities

Tagihan Kontinjensi Contingent Claims

Pendapatan bunga dalampenyelesaian 18.582.594.985 12.117.751.707 Interest income in the completion

Piutang inkaso 442.712.000 539.944.500 Contingent Claims

Jumlah Tagihan Kontijensi 19.025.306.985 12.657.696.207 Total Contingent Claims

Kewajiban Kontinjensi Contingency liabilities

Garansi yang diberikan 102.227.559.179 86.544.324.096 Guarantees issued

Kewajiban inkaso 442.712.000 539.944.500

Jumlah Kewajiban Kontijensi 102.670.271.179 87.084.268.596 Total Contingency liabilities

Lain-lain Others

Kredit dihapusbuku yang dipulihkan atau berhasil ditagih 284.587.826.853 259.666.776.319

Loans written-off recovery orsuccesfully billed

Kredit dihapusbukukan 189.237.765.559 193.399.316.264 Loans written-off

Kredit yang dihapus tagih 34.675.793.208 11.782.688.403 Loans receiveable remove

Jumlah Lain-lain 508.501.385.620 464.848.780.986 Others Total

Entitas Anak menghadapi beberapa tuntutan hukum, pengurusan administrasi dan klaim yang belum terselesaikan, yang berhubungan dengan kegiatan usaha Entitas Anak. Adalah tidak mungkin untuk memastikan apakah Entitas Anak akan memenangkan masalah atas tuntutan hukum tersebut, atau dampaknya jika Entitas Anak kalah. Namun demikian, manajemen Entitas Anak yakin bahwa hasil keputusan masalah atau tuntutan hukum tersebut tidak akan membawa dampak yang signifikan pada hasil usaha, posisi keuangan, atau likuiditas Entitas Anak.

32. ASET DAN LIABILITAS DALAM MATA UANG ASING

Aset dan liabilitas moneter dalam mata uang asing sebagai berikut:

31 Desember 2015



ASET Assets

Kas US$ 500 6.892.500 Cash

SGD 51.050 498.194.398

31. THE COMMITMENT AND CONTINGENCY

Consist of :

Subsidiaries faced some law demands, administrative and claim arrangement that haven’t been solved, that have the relation with the business activities of The Subsidiaries. Are not prossible to ensure whether the subsidiaries will win the problems on the law demands, or the impact if the subsidiaries lose. However , the management of the subsidiaries believe that the decision results of the problems or law demands will not bring the significant impacts on business results, financial positions, or liquidity of the Subsidiaries.

32. ASSETS AND LIABILITIES IN FOREIGN CURRENCY

Monetary assets and liabilities in foreign currency are as follows:




339

AUD 12.700 128.063.371

MYR 5.035 16.165.723

HKD 670.000 9.235.950.000

Giro pada Bank Indonesia US$ 1.588.938 21.903.515.568 Current Account at Bank Indonesia

Giro pada bank lain SGD 986.049 9.622.805.914 Current Account at other banks

AUD 553.765 5.584.018.256

EUR 217.432 3.273.807.442

Kredit yang diberikan US$ 130.637 1.800.831.321 Granted Loans





SGD 5.237 51.107.621

Simpanan Deposit

Giro US$ 463.432 6.388.410.671 Current Account

SGD 103.140 1.006.537.810


SGD 4.602.435 44.914.929.628

Liabilitas lain-lain US$ 3.000 41.355.000 Other liability



31 Desember 2014



ASET Assets

Kas US$ 465 5.759.025 Cash

SGD 152.211 1.427.159.257

AUD 4.300 43.637.561

MYR 1.620 5.738.234

Giro pada Bank Indonesia HKD 5.000 7.984.900 Current Account at Bank Indonesia

Giro pada bank lain US$ 770.000 9.536.450.000 Current Account at other banks

US$ 261.913 3.243.793.124

SGD 201.261 1.887.059.313

AUD 316.688 3.213.834.721

EUR 208.311 3.135.782.005

Kredit yang diberikan US$ 2.511.497 31.104.888.859 Granted Loans






340



SGD 6.894 64.642.923

Simpanan Deposit

Giro US$ 1.729.450 21.419.240.603 Current Account

SGD 135.137 1.267.068.313


SGD 4.573.751 42.884.356.982

Liabilitas lain-lain US$ 68 843.171 Other liability



Posisi Devisa Neto

Berdasarkan Peraturan Bank Indonesia No. 5/13/PBI/2003 tanggal 17 Juli 2003 dan perubahannya, Peraturan Bank Indonesia No.6/20/PBI/2004 tanggal 15 Juli 2004, No.7/37/PBI/2005 tanggal 30 September 2005 dan No.12/10/PBI/2010 tanggal 1 Juli 2010, bank-bank diwajibkan untuk memelihara posisi devisa netonya setinggi-tingginya 20% dari modal. Berdasarkan pedoman Bank Indonesia, “Posisi Devisa Neto” merupakan penjumlahan dari nilai absolut atas selisih bersih aset dan liabilitas untuk setiap mata uang asing dan selisih bersih tagihan dan liabilitas, berupa komitmen dan kontinjensi di rekening administratif, untuk setiap mata uang, yang semuanya dinyatakan dalam Rupiah.

Berikut ini disajikan rincian Posisi Devisa Neto Entitas Anak :

31 Desember 2015




Rp



ContingenciesRp


Rp




Euro 3.273.807.442 6.271.150.785 2.997.343.343 Euro


Jumlah 52.108.948.775 107.272.618.882 66.620.164.807 Total

Modal Capital



Jumlah 2.283.885.921.240 Total


The Position of Net Foreign Exchange Reserves

Based on the Rules of Bank Indonesia No. 5/13/PBI/2003 on July 17th, 2003 and the amendments, the rules of Bank Indonesia No.6/20/PBI/2004 on July 15th, 2004, No.7/37/PBI/2005 on September 30th, 2005 and No.12/10/PBI/2010 on July 1st, 2010, banks are required to maintain the position of net foreign exchange reserves as high as 20% from the capital. Based on the Guidelines of Bank Indonesia, “The Position of Net Foreign Exchange” is the calculation from the absolute value on the net difference of assets and liabilities for every foreign currency and the net difference of the receivable and liabilities, are the commitment and contingency in administrative account, for every currencies, which all are stated in Rupiah.

The following is presented the details of Subsidiaries’ Position of Net Foreign Exchange reserves :




341

31 Desember 2014




Rp



ContingenciesRp


Rp




Dollar Hong Kong 7.984.900 - 7.984.900 Hong Kong Dollar

Euro 3.135.782.005 - 3.135.782.005 Euro


Jumlah 53.697.435.626 96.435.643.842 55.552.163.058 Total

Modal Capital



Jumlah (setelah penyajian kembali)) 1.948.715.927.936

Total ( after restatement ) )


33. INFORMASI SEGMEN USAHA

Informasi tentang segmen usaha Perusahaan berdasarkan segmen geografis adalah sebagai berikut :

Tahun 2015

SumateraSumatera

Rp


Rp

JumlahTotalRp










Laba sebelum pajak 292.335.462.327 16.832.503.741 309.167.966.068 Gross Profit

Laba bersih 210.666.935.500 16.832.503.741 227.499.439.241 Net Profit

33. INFORMATION OF BUSINESS SEGMENT

The informations about business segment of the Company based on the geographical segment are as follows :




342

31 Desember 2015

SumateraSumatera

Rp


Rp

JumlahTotalRp


ASET ASSETS








Jumlah Aset 8.385.718.308.901 1.034.469.917.693 9.420.188.226.594 Total Assets







Tahun 2014

SumateraSumatera

Rp


Rp

JumlahTotalRp










Laba sebelum pajak 333.820.146.421 (16.982.002.519) 316.838.143.902 Gross Profit

Laba bersih 254.772.155.129 (16.982.002.519) 237.790.152.610 Net Profit




343

31 Desember 2015

SumateraSumatera

Rp


Rp

JumlahTotalRp


ASET ASSETS








Jumlah Aset 7.884.041.470.306 805.578.631.384 8.689.620.101.690 Total Assets







34. JAMINAN PEMERINTAH ATAS KEWAJIBAN BANK UMUM

Berdasarkan peraturan Bank Indonesia No.3/12/PBI/2001 tertanggal 9 Juli 2001, Pemerintah memberikan jaminan atas kewajiban-kewajiban tertentu bank umum kepada para nasabah dan krediturnya. Atas penjaminan itu Entitas Anak membayar premi jaminan kepada Bank Indonesia.

Penjaminan Pemerintah tersebut berakhir sejak diberlakukan Undang-Undang No. 24 Tahun 2004 tentang Lembaga Penjamin Simpanan yang berlaku efektif pada tanggal 22 September 2005. Atas penjaminan itu Entitas Anak membayar premi jaminan kepada Lembaga Penjamin Simpanan.

35. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN

Tabel berikut menyajikan nilai tercatat dan nilai wajar dari masing-masing instrumen keuangan Perusahaan yang tercatat pada laporan posisi keuangan konsolidasian pada tanggal 31 Desember 2015 dan 2014.

34. GOVERNMENT INSURANCE ON THE OBLIGATION OF COMMERCIAL BANK

Based on the rules of Bank of Indonesia No. 3/12/PBI/2001 on July 9th, 2001, government gave the insurance on the certain obligations of commercial bank to all customers and creditors. On the insurance, Subsidiaries paid the insurance premium to Bank Indonesia.

The insurance of the Government ended since there is the validity of Laws No. 24 In 2004 about Deposit Insurance Institution which effectively valid on September 22nd, 2005. On the insurance, the Subsidiaries paid the insurance premium to Deposit Insurance Institution.

35. FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES

The following tables present the listed value and fair value from each financial instruments of the company which listed in the consolidated statements of financial position dated December 31st, 2015 and 2014.




344

Nilai TercatatCarrying Value

Rp

Nilai WajarFair Value

Rp

31 Desember 2015 31 December 2015


Kas 169.218.295.623 169.218.295.623 Cash







Jumlah Aset Keuangan 9.238.788.036.931 9.126.146.254.251 Current Account at other Banks


Simpanan 6.992.650.062.056 6.992.650.062.056 Deposit





Kas 189.293.524.211 189.293.524.211 Cash






Tagihan akseptasi 9.299.943.293 9.299.943.293 Acceptances receivable


Jumlah Aset Keuangan 8.532.546.687.878 8.463.778.117.582 Total Financial Assets


Simpanan 6.428.186.041.594 6.428.186.041.594 Deposits


Liabilitas akseptasi 9.299.943.293 9.299.943.293 Liabilities Acceptances


Nilai wajar adalah jumlah dimana instrumen keuangan dapat dipertukarkan pada transaksi jangka pendek antara pihak yang berkeinginan dan memiliki pengetahuan yang memadai melalui suatu transaksi yang wajar selain dalam hal penjualan terpaksa atau penjualan likuidasi. Metode yang digunakan untuk mengestimasi nilai wajar untuk setiap aset dan liabilitas keuangan mengikuti kebijakan akuntansi seperti yang dijelaskan pada Catatan 2h.

Fair value is the total where the financial instruments can be changed on the short term transactions between the wanted parties and have the adequated knowledges through a fair transaction beside in the case of forced sale or liquidity sale. The methods which are used to estimate the fair value for every financial assets and liabilities following the accounting policies in such explained in Note 2g.




345

Sampai dengan1 tahun

Up to 1 YearRp

1 - 3 tahun1-3 Year

Rp

Lebihdari 3 tahun

More than 3 yearsRp

JumlahTotalRp



Kas 169.218.295.623 - - 169.218.295.623 Cash

Giro pada Bank Indonesia 527.508.699.595 - - 527.508.699.595





Surat berharga 22.546.265.100 - 1.257.961.772.709 1.280.508.037.809 Securities

Kredit yang diberikan

1.787.148.654.893

1.171.123.881.097

4.152.154.616.655

7.110.427.152.645 Granted Loans


2.657.547.766.470

1.171.123.881.097

5.410.116.389.364

9.238.788.036.931

Total Financial Assets


Simpanan

6.992.170.364.925 479.697.131 -

6.992.650.062.056 Deposit


Deposits from other Banks


7.012.676.319.124 479.697.131 -

7.013.156.016.255




Kas 189.293.524.211 - - 189.293.524.211 Cash

Giro pada BankIndonesia 522.910.049.141 - - 522.910.049.141





Surat berharga 55.007.613.576 7.253.000.012 1.023.603.848.966 1.085.864.462.554 Securities

Tagihan Akseptasi 9.299.943.293 - - 9.299.943.293 Acceptances receivable

Kredit yang diberikan 1.654.766.043.949 1.310.302.915.085 3.558.150.993.906 6.523.219.952.940 Granted Loans


2.633.235.929.909

1.317.555.915.097

4.581.754.842.872

8.532.546.687.878 Total Financial assets




346


Simpanan 6.427.708.307.506 477.734.088 - 6.428.186.041.594 Deposit


Deposit from other banks

Pinjaman diterima 9.299.943.293 - - 9.299.943.293 LoansReceived


6.439.625.017.858 477.734.088 -

6.440.102.751.946


36. INFORMASI LAIN

A. Analisa jatuh tempo aset dan liabilitas menurut kelompok jatuh temponya berdasarkan periode yang tersisa, dihitung sejak tanggal 31 Desember 2015 sampai dengan tanggal jatuh temponya adalah sebagai berikut :

Sampai Dengan 1 bulan

Up to 1 MonthRp


> 1 month to 3months

Rp


> 3 months to 12months

Rp

> 1 tahun> 1 year

Rp

JumlahTotalRp

Aset Asset

Kas 169.218.295.623 - - - 169.218.295.623 Cash

Giro pada Bank Indonesia 527.508.699.595 - - - 527.508.699.595


Giro pada banklain 44.820.879.729 - - - 44.820.879.729

Current Account at other Banks

Penempatan padaBank Indonesiadan bank lain 106.304.971.530 - - - 106.304.971.530


Surat berharga - - 22.546.265.100 1.257.961.772.709 1.280.508.037.809 Securities

Kredit yang diberikan 33.987.259.598 51.084.597.078

1.987.340.322.105

5.038.014.973.864

7.110.427.152.645 Granted Loans

Jumlah 881.840.106.075 51.084.597.078 2.009.886.587.205 6.295.976.746.573 9.238.788.036.931 Total


Liabilitas segera 15.736.451.282 - - - 15.736.451.282 Payables on demand

Utang pajak 16.210.050.608 6.106.056.063 - - 22.316.106.671 Taxes Payable

Simpanan 5.748.550.557.823 1.099.896.437.810 149.313.498.896 326.009.027 6.992.650.062.056 Deposit

Simpanan dari bank lain 20.005.954.199 500.000.000 - - 20.505.954.199

Deposits with other Banks

Liabilitas akseptasi 9,299,943,293 - - - 9,299,943,293 Liabilities Acceptance

Liabilitas imbalan kerja - - - 66.013.688.000 66.013.688.000

Employment Benefits Acceptance

Liabilitas lain-lain 23.104.482.172 - - - 23.104.482.172 Other liabilities

Jumlah 5.823.607.496.084 1.106.502.493.873 149.313.498.896 66.339.697.027 7.140.326.744.380 Total

Jumlah Aset(Liabilitas),Bersih (4.941.767.390.009)

(1.106.502.493.873)

1.860.573.088.309

6.229.637.049.546

2.098.461.292.551

Total Assets (Liabilities), Net

B. Posisi rasio kecukupan modal (CAR) Entitas Anak pada tanggal 31 Desember 2015 dan 2014 (setelah disajikan kembali) adalah

36. OTHER INFORMATIONS

A. The Analysis of assets and liabilities maturity according to the group which the maturity based on the remaining periods, counted since December 31st, 2015 until the maturity date as follows :

B. The positions of Capital Adequacy Ratio (Car) in the Subsidiaries on December 31st, 2015 and 2014 (after represented) are each at




347

masing-masing sebesar 28,26% dan 26,35% dengan rincian sebagai berikut :

2015Rp

2014Rp

Modal Capital

Modal inti 2.218.555.147.101 1.930.694.895.064 Core capital

Modal pelengkap 65.330.774.139 18.021.032.872 Supplementary capital

Jumlah Modal 2.283.885.921.240 1.948.715.927.936 Total Capital

Aset tertimbang menurut risiko : Risk-weighted assets:

Risiko kredit 6.796.675.000.000 6.206.418.000.000 Credit risk

Risiko operasional 1.217.772.314.856 1.133.268.628.668 Operational risk

Sub jumlah 8.014.447.314.856 7.339.686.628.668 Sub total

Risiko pasar 66.620.164.807 55.552.163.058 Market risk

Jumlah 8.081.067.479.663 7.395.238.791.726 Total

Rasio Liabilitas Modal Minimum dengan memperhitungkan :

Capital Adequacy Ratio of liabilities by taking into account:

Risiko kredit dan operasional 28,50% 26,55% Credit and operational risk

Risiko kredit, operasional dan pasar 28,26% 26,35% Credit risk, operational and market

c. Rasio aset produktif yang diklasifikasikan terhadap total aset produktif pada tanggal 31 Desember 2015 dan 2014 masing-masing sebesar 1,91% dan 1,86%.

d. Jumlah penyediaan dana kepada pihak berelasi pada tanggal 31 Desember 2015 dan 2014 menurut Peraturan Bank Indonesia No.7/3/PBI/2005 tanggal 20 Januari 2005 tentang batas maksimum pemberian kredit adalah sama dengan jumlah penyediaan dana kepada pihak berelasi.

e. Rasio kredit terhadap total simpanan pada tanggal 31 Desember 2015 dan 2014 masing-masing adalah sebesar 101,61% dan 101,30%.

37. MANAJEMEN RISIKO

Penerapan Manajemen Risiko Entitas Anak mengacu kepada Peraturan Bank Indonesia No. 5/8/PBI/2003 tanggal 19 Mei 2003 dan perubahannya PBI No. 11/25/PBI/2009 serta Surat Edaran Bank Indonesia No. 13/23/DPNP tanggal 25 Oktober 2011 tentang Penerapan Manajemen Risiko bagi Bank Umum. Manajemen Risiko Entitas Anak yang diterapkan secara konsisten dan efektif bertujuan agar seluruh eksposur-eksposur risiko yang melekat pada aktivitas dan juga kegiatan usaha Entitas Anak dapat termitigasi dengan baik, melalui desain-desain pengendalian maupun melalui kebijakan-kebijakan yang telah ditetapkan dengan tetap memperhatikan visi dan misi Entitas Anak. Perkembangan bisnis, persaingan dan kompleksitas usaha mendorong Entitas Anak untuk senantiasa mengembangkan kualitas Penerapan Manajemen Risiko melalui pengembangan tools maupun metodologi dalam mengidentifikasi, mengukur, memantau maupun mengendalikan risiko dengan cara mengadopsi standar-standar internasional terkait manajemen risiko yang diakui.

28,26% and 26,35% with the following details :

c. The Productive assets Ratio which are classified on the total of productive assets on December 31st, 2015 and 2014 each are at 1,91% and 1,86%.

d. The total of fund provision to the related parties on December 31st, 2015 and 2014 according to the Rules of Bank Indonesia No.7/3/PBI/2005 on January 20th, 2005 about the maximum limit of loans is the same with the fund provision amount to the related parties.

e. Credit Ratio to the total of deposits on December 31st, 2015 and 2014 each are 101,61% and 101,30%.

37. RISK MANAGEMENT

The application of risk management of the subsidiaries refers to the Rules of Bank Indonesia No. 5/8/PBI/2003 on May 19th, 2003 and the amendments Rules No. 11/25/PBI/2009 as well as the circular of Bank Indonesia No. 13/23/DPNP on October 25th, 2011 about The Application of Risk Management for Commercial Bank. Subsidiaries’ Risk Management which are applied consistently and effectively is for all risk exposures that embedded on activities and also business activities of the subsidiaries can be mitigated well, through control designs and through the determined policies by keep paying attention with the vission and mission of the Subsidiaries. Business development, competition and complexity of the business encourage the Subsidiaries to always develop the quality of Risk Management Application through the development of tools and also the methodology in identifying, measuring, monitoring and controlling the risks by adopting the international standards related to the recognized risk management .




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Terdapat 4 pilar Penerapan Manajemen Risiko oleh Entitas Anak, yaitu:

1. Pengawasan aktif Dewan Komisaris dan DireksiEntitas Anak membentuk perangkat-perangkat yang berfungsi untuk membantu Dewan Komisaris dan Direksi dalam melakukan pengawasan serta menerapkan prinsip Good Corporate Governance (GCG) dan Manajemen Risiko dalam setiap kegiatan usaha. Perangkat-perangkat tersebut adalah:a. Komite Manajemen Risiko, dengan wewenang dan tanggung

jawab :• Bersama-sama dengan Kepala Bagian yang terkait dan

SKMR melakukan penyusunan Kebijakan Manajemen Risiko termasuk strategi dan kerangka Manajemen Risiko serta rencana kontinjensi dalam mengantisipasi terjadinya kondisi yang tidak normal.

• Melakukan penyempurnaan proses Manajemen Risiko secara berkala maupun bersifat insidentil sebagai akibat dari suatu perubahan kondisi eksternal dan internal Entitas Anak yang mempengaruhi kecukupan permodalan dan profil Risiko Entitas Anak.

• Penetapan (justification) atas hal-hal yang terkait dengan keputusan-keputusan bisnis yang menyimpang dari prosedur dan kebijakan Entitas Anak.

b. Komite Pemantau Risiko, dengan wewenang dan tanggung jawab :• Membantu Dewan Komisaris dalam proses pemberian

persetujuan kebijakan manajemen risiko.• Membantu Dewan Komisaris dalam hal evaluasi

tentang kesesuaian kebijakan manajemen risiko dengan pelaksanaan kebijakan tersebut.

• Membantu Dewan Komisaris memantau dan mengevaluasi pelaksanaan tugas Komite Manajemen Risiko dan Satuan Kerja Manajemen Risiko guna memberikan rekomendasi kepada Dewan Komisaris.

• Membantu Dewan Komisaris mengevaluasi permohonan Direksi yang berkaitan dengan transaksi yang memerlukan persetujuan Dewan Komisaris.

Dewan Komisaris dan Direksi bertanggungjawab atas efektivitas penerapan Manajemen Risiko Entitas Anak dengan memahami risiko-risiko yang dihadapi, memberikan arahan yang jelas, melakukan pengawasan dan mengembangkan budaya Manajemen Risiko di Entitas Anak. Selain itu Dewan Komisaris dan Direksi juga memastikan struktur organisasi yang memadai, menetapkan tugas dan tanggung jawab yang jelas pada masing-masing unit, serta memastikan kecukupan kuantitas dan kualitas sumber daya manusia untuk mendukung penerapan Manajemen Risiko yang efektif dan menyeluruh.

2. Kecukupan Kebijakan, Prosedur dan Penetapan LimitBeberapa hal yang mendasari penyusunan kebijakan, prosedur dan limit risiko Entitas Anak, antara lain :a. Visi, misi, dan strategi bisnis Entitas Anak,b. Karakteristik dan kompleksitas bisnis,c. Profil risiko,e. Tingkat risiko yang akan diambil, sertaf. Peraturan yang ditetapkan otoritas dan atau praktek


3. Kecukupan proses identifikasi, pengukuran, pemantauan dan pengendalian risiko

Bagian utama dari proses penerapan Manajemen Risiko merupakan proses identifikasi, pengukuran, pemantauan dan

There are 4 (four) pillars of Risk Management Application:

1. Active supervision from Board of Commissioners and Directors Subsidiaries established the devices that have the function in assisting Board of Commissioners and Directors in supervising as well as applying the principles of Good Corporate Governance (GCG) and Risk Management in every business activities. The devices are:a. Risk Management Committee, with the authorities and

responsibilities :• Together with the related Head of Division and Risk

Mangement Unit arrange the risk management policies including the strategies and Risk Management framework as well as the contingency plan in anticipating the abnormal conditions.

• Enhance the process of Risk Management periodically or insidentally as the result of an amendment of external and internal condition of the Subsidiaries which affect the capital adequacy anfd Risk Profile of the Subsidiaries.

• Detremination (justification) on the cases related to the business decisions which is aside from the procedures and policies of Subsidiaries.

b. Risk Monitoring Committee, with the authorities and responsibilities :• Assisting Board of Commissioners in the process of

approving the risk management policies.• Assisting Board of Commissioners in evaluating cases about

the appropriation of risk management policies with the implementation of the policies.

• Assisting Board of Commissioners in observing and evaluating the duties of Risk Management Committee and Risk Management Unit in order to provide the recommendation to Board of Commissioners.

• Assisting Board of Commissioners in evaluating the petition of Board of Directors which related to the transactions that need the approval from Board of Commissioners.

Board of Commissioners and Directors responsible on the effectiveness of Risk Management Application in the Subsidiaries by understanding the faced risks, giving the clear directions, supervising and developing the Risk Management Culture in the Subsidiaries. Besides that, Board of Commissioners and Directors also ensure the adequated organizational structure, determining the clear duties and responsibilities in each units, as well as ensuring the quantity and quality adequacy of Human Resources to support the effective and entired Risk Management Application.

2. The Adequacy of Policy, Procedure and Limit Determination Some cases that give the basis of the arrangement of the policy, procedure and risk limit of the Subsidiaries, among others:a. Vission, Mission, and Business Strategies of The Subsidiaries,b. Characteristics and Complexity of Business,c. Risk Profile,d. The taken level of the Risk, as well ase. The Rules that are determined by authority and/ or healthy

banking practices.

3. The Adequacy of Identification process, measurement, monitoring and risk controllingMain part of Risk Management Application Process is the identification process, measurement, monitoring and risk controlling,




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pengendalian risiko, untuk itu Satuan Kerja Manajemen Risiko yang dibentuk secara independen dari satuan kerja bisnis Entitas Anak senantiasa melakukan penyusunan profil risiko, penilaian risiko (Risk Assessment) untuk produk dan aktivitas baru, kajian kebijakan dan pedoman baru yang merupakan salah satu wujud penerapan manajemen risiko Entitas Anak serta penyusunan laporan analisa pengelolaan risiko untuk memantau eksposur risiko sejalan dengan perkembangan bisnis Entitas Anak. Proses identifikasi, pengukuran, pemantauan dan pengendalian risiko dilakukan untuk 8 risiko yakni Risiko Kredit, Pasar, Likuiditas, Operasional, Hukum, Stratejik, Kepatuhan dan Risiko Reputasi.

4. Sistem pengendalian intern yang menyeluruh Selain itu proses penerapan Manajemen Risiko yang efektif

juga harus dilengkapi dengan sistem pengendalian intern yang handal dan menyeluruh. Penerapan sistem pengendalian intern secara efektif dapat membantu pengurus Entitas Anak menjaga aset, menjamin tersedianya pelaporan keuangan, meningkatkan kepatuhan Entitas Anak terhadap ketentuan dan peraturan perundang-undangan yang berlaku serta mengurangi risiko terjadinya kerugian, penyimpangan dan pelanggaran aspek kehati-hatian. Hal ini jelas menjadi tanggung jawab dari seluruh satuan kerja bisnis dan satuan kerja pendukung serta Satuan Kerja Audit Intern.

RISIKO KREDIT

Risiko kredit adalah risiko akibat kegagalan debitur dan/atau pihak lain dalam memenuhi kewajibannya. Eksposur risiko kredit diukur dari kinerja pihak lawan, penerbit, dan peminjam dana serta konsentrasi penyediaan dana kepada debitur, wilayah geografis, produk, jenis pembiayaan, atau lapangan usaha tertentu.

Proses Manajemen Risiko Kredit

Credit Risk Management Process



Identifikasi atas eksposur risiko kredit dilakukan Entitas Anak pada portofolio aset, tingkat konsentrasi dari penyaluran dana yang dilakukan, kualitas penyaluran dana, pencadangan dan strategi penyaluran dana serta pengaruh faktor eksternal. Identifikasi risiko kredit juga dilakukan untuk produk dan/ atau aktivitas baru yang terekspos risiko kredit guna menentukan desain pengendalian yang efektif secara dini.The identification of credit risk exposure on the portfolio of assets, the concentration level of the funds distribution, the quality of funds distribution , reserves and fund distribution strategies as well as the influence of external factors. Identification of credit risk is also carried out on new products and / or new activities that are exposed to credit risk in order to determine the design of effective control early.


Pengukuran terhadap risiko kredit bertujuan untuk mengetahui besaran eksposur yang dihadapi Entitas Anak dari risiko kredit. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko. Untuk melengkapi pengukuran risiko kredit, Entitas Anak juga senantiasa melakukan stress testing dengan metode dan asumsi tertentu untuk mengetahui estimasi potensial loss yang akan dihadapi oleh Entitas Anak pada kondisi disaster.The measurement of credit risk aims to determine the amount of exposure met by the Subsidiaries from credit risk. Measurements were made base on quantitatively and qualitatively from the risk identification results. To complete the measurement of credit risk, the Subsidiaries also continues to do stress testing with certain methods and assumptions to determine the estimated potential loss that would be met by the Subsidiaries in disaster conditions


Entitas Anak melakukan pemantauan terhadap besaran eksposur risiko kredit, risk appetite, toleransi risiko dan hasil stress testing yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Subsidiaries monitors the amount of credit risk exposure, risk appetite, risk tolerance and stress testing results that have been measured and presented in the report Analysis of Risk Management to then be submitted to the management in order to mitigate the risks and the actions needed.

so that Risk Management Unit which is formed independently from Business Unit of the Subsidiaries always arrange the risk profile, Risk Assessment for the new products and activities, the review of policy and new guideline which is one of the features of risk management application of the Subsidiaries as well as the arrangement of risk control analysis report to observe the risk exposure in the line with the business development of The Subsidiaries. The Identification Process, measurement, monitoring and risk controlling are undertaken for 8 risks namely Risk of Credit, Market, Liquidity, Operational, Legal, Strategic, Compliance and Risk of Reputation .

4. Entire Internal Control SystemBesides that, the process of effective Risk Management Application must also be completed with the reliable and entired internal control system. The application of effective internal control system can help the Boards of The Subsidiaries to maintain the assets, ensure the availability of financial statements, improving the compliance of the Subsidiaries to the terms and Rules of applicable legislatives as well as reducing the loss risks, Distortion and violation of prudential aspects. These are clear becoming the responsibilities from all business units and supporting units as well as Internal Audit Work Unit.

CREDIT RISK

Credit Risk is the risk as a result of failure of the debtor and/ or other parties in complying the obligations. The credit risk exposure is measured from the performance of opponent parties, publisher, and Fund lender as well as the consentration of fund provision to the debtor, geographical region, products, types of paying, or certain business fields.




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PengendalianControl

Beberapa pengendalian yang diterapkan oleh Entitas Anak terhadap eksposur risiko kredit yang dihadapi antara lain :Some controls are applied by the Subsidiaries for credit risk exposure , such as:a. Penetapan kebijakan kewenangan persetujuan kredit, yang mengatur kewenangan dan limit kredit terbaru yang

diputuskan oleh Komite Kredit.a. Establishment of credit approval authority policies, which regulates the authority and the latest credit limit decided by the

Credit Committee.b. Evaluasi berkala atas kinerja kredit pada Rapat Dewan Komisaris dan Direksi mencakup pemenuhan target kredit,

kolektibilitas, kredit bermasalah, kebijakan pricing, sumber pendanaan dan biaya dana, serta net interest margin.b. Periodic evaluations of the credit performance to the the Board of Commissioners and Board of Directors meetings , about

credit target fulfillment, collectability, loans problem, pricing policies, financing sources and the funds cost, as well as the net interest margin..

c. Persetujuan kredit dan perpanjangan kredit selalu melalui Komite kredit.c. Credit approval and credit extension are always through the credit committee.d. Analisa portofolio kredit secara berkala berdasarkan sektor ekonomi, peminjam, jenis mata uang dan besaran

agregatnya.d. Analysis of loan portfolio was made periodically refer to economic sector, borrower, currency type and aggregate amounte. Monitoring atas kelancaran pembayaran bunga dan pokok yang sedang berjalan.e. Monitoring on the smooth of interest and principal repayments that are ongoing.f. Melakukan penagihan dan upaya penyelesaian kredit bermasalah.f. Performs the Billings payment and efforts to resolve the credibility of the debtor.g. Compliance review yang dilaksanakan oleh satuan kerja kepatuhan atas proses pemberian kredit khususnya dalam

hal legalitas usaha, BMPK dan konsentrasi kredit.g. Compliance review conducted by the working unit of compliance on the loan process, especially in terms of the legality of

business, BMPK and credit concentration.h Loan review yang dilakukan oleh divisi Kredit.h. Loan review conducted by the Credit division.

RISIKO PASAR

Risiko pasar adalah risiko pada posisi neraca dan rekening administratif termasuk transaksi derivatif, akibat perubahan dari kondisi pasar, termasuk risiko perubahan harga option. Risiko pasar meliputi risiko suku bunga, risiko nilai tukar, risiko ekuitas dan risiko komoditas yang dapat berasal baik dari posisi trading book maupun posisi banking book.

Proses Manajemen Risiko Pasar

Market Risk Management Process



Identifikasi atas eksposur risiko pasar dilakukan Entitas Anak pada volume dan komposisi portofolio yang terekspos risiko pasar, kerugian potensial risiko interest rate risk in banking book serta strategi dan kebijakan bisnis yang ditentukan oleh Entitas Anak terkait risiko pasar. Identifikasi risiko pasar juga dilakukan untuk produk dan/atau aktivitas baru yang terekspos risiko pasar guna menentukan desain pengendalian yang efektif secara dini.The identification of credit risk exposure on the volume and composition of the portfolio exposed to market risk, the risk of potential losses interest rate risk in the banking book as well as the strategy and business policy as determined by the Subsidiaries related to market risk. Identification of market risk is also carried out for products and / or new activities exposed to market risk in order to determine the design of early effective control .


Pengukuran terhadap risiko pasar bertujuan untuk mengetahui besaran eksposur yang dihadapi Entitas Anak dari risiko pasar. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko. Untuk melengkapi pengukuran risiko pasar, Entitas Anak juga senantiasa melakukan stress testing dengan metode dan asumsi tertentu untuk mengetahui estimasi potensial loss yang akan dihadapi oleh Entitas Anak pada kondisi disaster.The measurement of the market risk exposure aims to determine the amount of risk met by the Subsidiaries from the market. Measurements were made base on quantitatively and qualitatively by risk identification results. To complete the measurement of market risk, the Subsidiaries also continues to do stress testing with certain methods and assumptions to determine the estimated potential loss that would be met by the Subsidiaries in disaster conditions.

MARKET RISK

Market Risk is the risk in the position of balance sheet and administrative account include the derivative transaction, as a result of the amendment of market condition, as well as the amendment risk of price option. Market risk includes the risk of interest rate, risk of exchange rate, risk of equity and risk of comodity that can be either from the position of trading book or the position of banking book.





Identifikasi atas eksposur risiko likuiditas dilakukan Perusahaan pada komposisi aset, kewajiban dan transaksi rekening administratif, konsentrasi aset dan kewajiban Perusahaan, kebutuhan dan kerentanan pendanaan, serta akes pada sumber pendanaan. Identifikasi risiko likuiditas juga dilakukan untuk produk dan/ atau aktivitas baru yang terekspos risiko likuiditas guna menentukan desain pengendalian yang efektif secara dini.The Identification of liquidity risk exposure on the assets composition, liabilities and off-balance sheet transactions, the assets concentration and Subsidiaries liabilities, financing needs and vulnerabilities, as well access on funding sources. Identification of liquidity risk are also carried out for products and / or new activities that are exposed to liquidity risk determines the early design of effective control.


Pengukuran terhadap risiko likuiditas bertujuan untuk mengetahui besaran eksposur yang dihadapi Perusahaan dari risiko likuiditas. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko. Untuk melengkapi pengukuran risiko likuiditas, Perusahaan juga senantiasa melakukan stress testing dengan metode dan asumsi tertentu untuk mengetahui estimasi potensial loss yang akan dihadapi oleh Perusahaan pada kondisi disaster.The measurement of liquidity risk aims to determine the amount of exposures met by the Company of liquidity risk. Measurements were made base on quantitatively and qualitatively from the risk identification results . To complete the liquidity risk measurement, the Subsidiaries also continues to do stress testing with certain methods and assumptions to determine the estimated potential loss that would be met by the Subsidiaries in disaster conditions.


Perusahaan melakukan pemantauan terhadap besaran eksposur risiko likuiditas, risk appetite, toleransi risiko dan hasil stress testing yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Company monitors the amount of liquidity risk exposure, risk appetite, risk tolerance and stress testing results, that have been measured and presented in the report Analysis of Risk Management to be submitted to the management in order to mitigate the risks and necessary actions.

PengendalianControl

Beberapa pengendalian yang diterapkan oleh Perusahaan terhadap eksposur risiko likuiditas yang dihadapi antara lain:Some controls are applied by the Company to liquidity risk exposure, among others:a. Melaksanakan monitoring secara harian atas besarnya penarikan dana oleh nasabah baik penarikan melalui

kliring maupun tunai.a. Carry out daily monitoring on the amount of withdrawals by customers either through clearing or cash withdrawals.b. Pemantauan dan pengelolaan GWM (Giro Wajib Minimum).b. Monitoring and management of the GWM (reserve requirement Statutory).c. Penetapan dan review berkala limit PUAB/ money market.c. Determination and Regular Review on the limit of PUAB/ money market. d. Untuk menjaga likuiditas, Perusahaan menempatkan dana pada secondary reserve seperti surat berharga atau

sertifikat Bank Indonesia.d. To maintain liquidity, the Company placed funds in the secondary reserve as securities or certificates of Bank Indonesia.e. Kerjasama Credit Line Money Market yang bersifat uncomited.e. Uncomitted feature Partnership in Credit Line Money Marketf. ALCO (Aset and Liability Committee) yang melakukan pengelolaan likuiditas Perusahaan seperti pemantauan

posisi LDR dan Maturity Profile.f. ALCO (Asset and Liability Committee) which manages the Company’s liquidity such as monitoring the position of LDR

and Maturity Profile.




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Entitas Anak melakukan pemantauan terhadap besaran eksposur risiko pasar, risk appetite, toleransi risiko dan hasil stress testing yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Subsidiaries monitors the amount of market risk exposure, risk appetite, risk tolerance and stress testing results that have been measured and presented in the report Analysis of Risk Management to then be submitted to the management in order to mitigate the risks and necessary actions

PengendalianControl

Beberapa pengendalian yang diterapkan oleh Entitas Anak terhadap eksposur risiko pasar yang dihadapi antara lain :Some controls are applied by the Subsidiaries to market risk exposure faced by, among others:a. Melaksanakan fungsi ALCO (Asset and Liability Committee) yang membahas kondisi pasar, melakukan perhitungan

biaya dana, dan Net Interest Margin untuk menetapkan tindakan yang akan diambil.a. Carry out the functions of ALCO (Asset and Liability Committee) which discusses the market conditions, calculating the

cost of funds, and the net interest margin to define the action to be taken.b. Monitoring tingkat suku bunga dan nilai tukar yang berlaku dipasar secara harian yang dilakukan oleh Bagian

Treasury.b. Monitoring the level of interest rates and exchange rates prevailing daily market conducted by the Treasury Section.c. Pemantauan berkala PDN (Posisi Devisa Neto).c. Regular monitoring on PDN (Net Foreign Exchange Position).d. Penetapan limit open positiond. The determination of limit open positione. Mark to market surat berharga kategori AFS guna mengetahui nilai kini dari surat berharga tersebut pada pasare. Mark to market securities in AFS category in order to know the latest value from the sucurities to the market f. Pemantauan harian eksposur risiko pasar akibat pengaruh suku bunga untuk portofolio surat berharga dengan

kategori available for sale yang dimiliki sebagai fungsi early warning atas informasi nilai surat berharga kepada Direksi

f. Daily monitoring of market risk exposure due to the effect of the interest rate for the portfolio of securities with the available for sale category held as early warning function of the information value of the securities to the Board of Directors

RISIKO LIKUIDITAS

Risiko likuiditas adalah risiko akibat ketidakmampuan Entitas Anak untuk memenuhi kewajiban yang jatuh tempo dari sumber pendanaan arus kas, dan/atau dari aset likuid berkualitas tinggi yang dapat diagunkan, tanpa mengganggu aktivitas dan kondisi keuangan Entitas Anak yang disebut juga sebagai risiko likuiditas pendanaan (funding liquidity risk). Eksposur risiko likuiditas juga ditimbulkan akibat ketidakmampuan Entitas Anak melikuidasi aset tanpa terkena diskon yang material karena tidak adanya pasar aktif atau gangguan pasar yang parah yang disebut juga sebagai risiko likuiditas pasar (market liquidity risk).





Identifikasi atas eksposur risiko likuiditas dilakukan Entitas Anak pada komposisi aset, kewajiban dan transaksi rekening administratif, konsentrasi aset dan kewajiban Entitas Anak, kebutuhan dan kerentanan pendanaan, serta akes pada sumber pendanaan. Identifikasi risiko likuiditas juga dilakukan untuk produk dan/ atau aktivitas baru yang terekspos risiko likuiditas guna menentukan desain pengendalian yang efektif secara dini.The Identification of liquidity risk exposure on the assets composition, liabilities and off-balance sheet transactions, the assets concentration and Subsidiaries liabilities, financing needs and vulnerabilities, as well access on funding sources. Identification of liquidity risk are also carried out for products and / or new activities that are exposed to liquidity risk determines the early design of effective control.

LIQUIDITY RISK

Liquidity risk is the risk as a result of inability of the Subsidiaries to meet the maturity obligations which is from cash flow funding sources, and/ or from the high quality liquid assets that can be collateraled, without disturbing the activities and financial conditions of the Subsidiaries which is also mentioned as funding liquidity risk. Liquidity risk exposure is also appeared as a result of incapable iof the subsidiaries in liquiditing the assets without being material discounted because there is no active market or severe market diorders which is also called as market liquidity risk.




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Pengukuran terhadap risiko likuiditas bertujuan untuk mengetahui besaran eksposur yang dihadapi Entitas Anak dari risiko likuiditas. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko. Untuk melengkapi pengukuran risiko likuiditas, Entitas Anak juga senantiasa melakukan stress testing dengan metode dan asumsi tertentu untuk mengetahui estimasi potensial loss yang akan dihadapi oleh Entitas Anak pada kondisi disaster.The measurement of liquidity risk aims to determine the amount of exposures met by the Subsidiaries of liquidity risk. Measurements were made base on quantitatively and qualitatively from the risk identification results . To complete the liquidity risk measurement, the Subsidiaries also continues to do stress testing with certain methods and assumptions to determine the estimated potential loss that would be met by the Subsidiaries in disaster conditions.


Entitas Anak melakukan pemantauan terhadap besaran eksposur risiko likuiditas, risk appetite, toleransi risiko dan hasil stress testing yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Subsidiaries monitors the amount of liquidity risk exposure, risk appetite, risk tolerance and stress testing results, that have been measured and presented in the report Analysis of Risk Management to be submitted to the management in order to mitigate the risks and necessary actions.

PengendalianControl

Beberapa pengendalian yang diterapkan oleh Entitas Anak terhadap eksposur risiko likuiditas yang dihadapi antara lain:Some controls are applied by the Subsidiaries to liquidity risk exposure, among others:a. Melaksanakan monitoring secara harian atas besarnya penarikan dana oleh nasabah baik penarikan melalui

kliring maupun tunai.a. Carry out daily monitoring on the amount of withdrawals by customers either through clearing or cash withdrawals.b. Pemantauan dan pengelolaan GWM (Giro Wajib Minimum).b. Monitoring and management of the GWM (reserve requirement Statutory).c. Penetapan dan review berkala limit PUAB/ money market.c. Determination and Regular Review on the limit of PUAB/ money market. d. Untuk menjaga likuiditas, Entitas Anak menempatkan dana pada secondary reserve seperti surat berharga atau

sertifikat Bank Indonesia.d. To maintain liquidity, the Subsidiaries placed funds in the secondary reserve as securities or certificates of Bank

Indonesia.e. Kerjasama Credit Line Money Market yang bersifat uncomited.e. Uncomitted feature Partnership in Credit Line Money Marketf. ALCO (Aset and Liability Committee) yang melakukan pengelolaan likuiditas Entitas Anak seperti pemantauan

posisi LDR dan Maturity Profile.f. ALCO (Asset and Liability Committee) which manages the Subsidiaries’s liquidity such as monitoring the position of

LDR and Maturity Profile.

RISIKO OPERASIONAL

Risiko operasional adalah risiko akibat ketidakcukupan dan/atau tidak berfungsinya proses internal, kesalahan manusia (human error), kegagalan sistem, dan/atau adanya kejadian eksternal yang mempengaruhi operasional Entitas Anak. Eksposur risiko operasional disebabkan antara lain oleh sumber daya manusia, proses internal, sistem (TI), dan kejadian eksternal.

Proses ManajemenRisiko Operasional

Operational Risk Management Process



Identifikasi atas eksposur risiko operasional dilakukan Entitas Anak pada Karakteristik dan kompleksitas bisnis, sumber daya manusia, teknologi informasi, infrastruktur pendukung, fraud (internal dan eksternal) serta kejadian-kejadian eksternal. Identifikasi risiko operasional juga dilakukan untuk produk dan/ atau aktivitas baru yang terekspos risiko operasional guna menentukan desain pengendalian yang efektif secara dini.The Identification of operational risk exposures on the characteristics and complexity of the business, human resources, information technology, infrastructure support, fraud (internal and external) as well as external events. Identification of operational risk is also carried out for products and / or new activities that exposed operational risks in order to determine the design of early effective control.

OPERATIONAL RISK

Operational Risk is the risk as a result of inadequacy and/ or not function in the internal process, human error, system error, and/ or external events that affect the operational of The Subsidiaries. Operational Risk Exposure is caused by Human Resources, internal process, system (IT), and external events.




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Pengukuran terhadap risiko operasional bertujuan untuk mengetahui besaran eksposur yang dihadapi Entitas Anak dari risiko operasional. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko. Metode yang digunakan Entitas Anak dalam melakukan pengukuran terhadap risiko operasional adalah metode KRI (Key Risk Indicator).The measurement of operational risks aims to determine the amount of exposures met by the Subsidiaries from operational risk. Measurements were made base on quantitatively and qualitatively from the risk identification results. The method used by the Subsidiaries in measuring the operational risk is a method of KRI (Key Risk Indicators).


Entitas Anak melakukan pemantauan terhadap besaran eksposur risiko operasional, risk appetite dan toleransi risiko yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Subsidiaries monitors the amount of operational risk exposures, risk appetite and risk tolerance that has been measured and analysis presented in this report for the Risk Management and then submitted to the management in order to mitigate the risks and necessary actions

PengendalianControl

Beberapa pengendalian yang diterapkan oleh Entitas Anak terhadap eksposur risiko operasional yang dihadapi antara lain:Some controls are applied by the Subsidiaries against exposure to operational risks, among others:a. Kebijakan dan Pedoman Anti Fraud untuk memitigasi eksposur risiko opersional yang timbul dari kejadian Fraud.a. Policies and Guidelines for Anti-Fraud to mitigate operational risk exposures arising from fraud.b. Memberikan sosialisasi Anti Fraud secara berkala.b. Giving the socialization of Anti Fraud Regularlyc. Penetapan limit dan otorisasi transaksi.c. Limits and transaction authorization.d. SOP terkait transaksi perbankan sebagai mitigasi risiko operasional.d. SOP of banking transactions as mitigating operational risk.e. Analisa dan tindak lanjut kejadian Human Error.e. The Analysis and Follow up of Human Error.f. Monitoring jaringan IT.f. IT network monitoring.g. Maintenance Perangkat dan aplikasi core banking.g. Maintenance Tool and core banking applications.h. Prosedur (tata cara) perekrutan karyawan baru.h. Recruitment of new employees Procedure (ordinance)i. Kebijakan mutasi dan rotasi karyawan.i. Mutation and rotation of employees policies.j. Kebijakan BCP (Business Continuity Plan). j. BCP (Business Continuity Plan) policies.

RISIKO HUKUM

Risiko hukum adalah risiko yang timbul akibat tuntutan hukum dan/atau kelemahan aspek yuridis. Risiko ini juga dapat timbul antara lain karena ketiadaan peraturan perundang-undangan yang mendasari atau kelemahan perikatan, seperti tidak dipenuhinya syarat sahnya kontrak atau agunan yang tidak memadai.

Proses ManajemenRisiko Hukum

Legal Risk Management Process



Identifikasi atas eksposur risiko hukum dilakukan Entitas Anak pada faktor litigasi, perikatan, dan pemenuhan ketentuan dan peraturan perundang-undangan terutama atas produk yang dimiliki Entitas Anak. Identifikasi risiko hukum juga dilakukan untuk produk dan/atau aktivitas baru yang terekspos risiko hukum guna menentukan desain pengendalian yang efektif secara dini.The Identification of the legal risk exposure in litigation factor, engagement, and compliance the rules and regulations, especially on the Subsidiaries products. Identification of legal risk is also carried out for products and / or new activities are exposed to legal risk in order to determine the design of early effective control.


Pengukuran terhadap Risiko hukum bertujuan untuk mengetahui besaran eksposur yang dihadapi Entitas Anak dari risiko hukum. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko.The Measurement of Legal Risk aimed to know the amount of the exposures faced by the Subsidiaries from the legal risk. The measurement is undertaken either in quantitative or qualitative from the results of risk identification.

LEGAL RISK

Legal risk is the risk which appeared as a result of law demands and/ or the weakness of judicial aspects. This risk can also be arose among others due to the absence of legislative rules which is the basic of or the weakness of Alliance, like there is no completion of the legal terms of the contract or collateral which is not adequate.




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Entitas Anak melakukan pemantauan terhadap besaran eksposur risiko hukum, risk appetite dan toleransi risiko yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Subsidiaries monitors the amount of legal risk exposure, risk appetite and risk tolerance that has been measured, and analysis presented in this report for the Risk Management and then submitted to the management in order to mitigate the risks and necessary actions.

PengendalianControl

Beberapa pengendalian yang diterapkan oleh Entitas Anak terhadap eksposur risiko hukum yang dihadapi antara lain :Some controls are applied by the Subsidiaries against exposure to legal risks, among others:a. Melakukan kajian hukum atas dokumen-dokumen yang memiliki aspek hukum baik berupa perjanjian atau

peraturan internal sebelum diberlakukan.a. To review the law on documents that have legal aspects of either the agreement or the internal regulations before they

are applied.b. Memonitor perkara pengadilan yang sedang berlangsung dan mengikuti segala perkembangannya.b. Monitor the ongoing court case and monitor all developments.c. Melakukan evaluasi transaksi material dari aspek hukum sebelum transaksi dijalankan.c. To evaluate the material transactions of the legal aspects before the transaction is executed.d. Memberikan pemahaman aspek-aspek hukum kepada karyawan yang sehari-harinya memiliki eksposur risiko

hukum.d. Provide the understanding into the legal aspects to employees who daily have legal risk exposure.e. Kajian produk dan/atau aktivitas baru oleh bagian legal.e. Review of products and / or new activities by the legal section.

RISIKO STRATEJIK

Risiko stratejik adalah risiko akibat ketidaktepatan Entitas Anak dalam mengambil keputusan dan/atau pelaksanaan suatu keputusan stratejik serta kegagalan dalam mengantisipasi perubahan lingkungan bisnis. Eksposur risiko stratejik antara lain ditimbulkan dari kelemahan dalam proses formulasi strategi dan ketidaktepatan dalam perumusan strategi, ketidaktepatan dalam implementasi strategi dan kegagalan mengantisipasi perubahan lingkungan bisnis.

Proses ManajemenRisiko Stratejik

Strategic Risk Management Process



Identifikasi atas eksposur risiko stratejik dilakukan Entitas Anak pada strategi bisnis Entitas Anak, strategi berisiko rendah dan berisiko tinggi, posisi bisnis Entitas Anak dan pencapaian rencana bisnis Entitas Anak. Identifikasi risiko stratejik juga dilakukan untuk produk dan/atau aktivitas baru yang terekspos risiko stratejik guna menentukan desain pengendalian yang efektif secara dini. Subsidiaries make identification of strategic risk exposures on the Subsidiaries’s business strategy, low-risk and high risk strategy, the Subsidiaries’s business position and the achievement of the Subsidiaries’s business plan. Identification of strategic risk is also carried out for products and / or new activities exposed strategic risk in order to determine the design of early effective control .


Pengukuran terhadap risiko stratejik bertujuan untuk mengetahui besaran eksposur yang dihadapi Entitas Anak dari Risiko stratejik. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko.The measurement of strategic risk exposure aims to determine the amount of risk met by the Subsidiaries’s strategic. Measurements were made base on quantitatively and qualitatively from the results of risk identification.


Entitas Anak melakukan pemantauan terhadap besaran eksposur risiko stratejik, risk appetite dan toleransi risiko yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Subsidiaries monitors the amount of strategic risk exposures, risk appetite and risk tolerance that has been measured, and analysis presented in this report for the Risk Management and then submitted to the management in order to mitigate the risks and the neccessary actions.

STRATEGIC RISK

Strategic Risk is the risk as a result of inappropriation of the subsidiaries in making the decision and/ or the implementation of a strategic decision as well as the failure in anticipating the business field amendment. Strategic risk exposure among others is appeared from the weakness in strategic formulation process and inappropriation in strategic formulation, inappropriation in implementing the strategy and the failure of anticipating the business field amendment.




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PengendalianControl

Beberapa pengendalian yang diterapkan oleh Entitas Anak terhadap eksposur risiko stratejik yang dihadapi antara lain :Some controls are applied by the Subsidiaries to the strategic risk exposure , among others:a. Monitoring rencana bisnis Entitas Anak secara periodik.a. Monitoring the Subsidiaries’s business plan periodically.b. Membuat kebijakan untuk melaksanakan strategi yang telah ditetapkan.b. Create policies to implement the strategy that has been set.c. Melakukan kajian dan analisis untuk setiap produk dan aktivitas baru yang akan dijalankan Entitas Anak.c. Review and analysis every products and new activities that will be executed by the Subsidiaries.d. Menetapkan dan mengevaluasi strategi-strategi khusus dalam memasarkan produk dan/atau aktivitas baru.d. Determine and evaluate the special strategies in marketing the products and/ or new activities.e. Monitoring coorporate plan.e. Monitoring the coorporate plan.

RISIKO KEPATUHAN

Risiko kepatuhan adalah risiko yang timbul akibat tidak mematuhi dan/atau tidak melaksanakan peraturan perundang-undangan dan ketentuan yang berlaku. Eksposur risiko kepatuhan timbul karena kurangnya pemahaman atau kesadaran hukum terhadap ketentuan maupun standar bisnis yang berlaku umum.

Proses Manajemen Risiko Kepatuhan

Compliance Risk Management Process



Identifikasi atas eksposur risiko kepatuhan dilakukan Entitas Anak pada signifikansi, jenis, frekuensi dan materialitas pelanggaran, track record kepatuhan Entitas Anak dan pemenuhan ketentuan untuk transaksi keuangan tertentu. Identifikasi risiko kepatuhan juga dilakukan untuk produk dan/ atau aktivitas baru yang terekspos risiko kepatuhan guna menentukan desain pengendalian yang efektif secara dini.The Identification of risk exposure on the significance, the type, frequency and materiality of the breach, the track record of Subsidiaries’s Compliance and regulatory compliance for certain financial transactions. Identification of compliance risk is also carried out for products and / or new activities exposed compliance risk to determine the design of early effective control.


Pengukuran terhadap Risiko kepatuhan bertujuan untuk mengetahui besaran eksposur yang dihadapi Entitas Anak dari risiko kepatuhan. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko.The measurement of compliance risk exposure aims to determine the magnitude of the risks met by the Subsidiaries of compliance risk. Measurements were made base on either quantitative or qualitative from risk identification results.


Entitas Anak melakukan pemantauan terhadap besaran eksposur risiko kepatuhan, risk appetite dan toleransi risiko yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Subsidiaries monitors the amount of risk exposure compliance, risk appetite and risk tolerance that has been measured, and analysis presented in this report for the Risk Management and then submitted to the management in order to mitigate the risks and the actions needed.

COMPLIANCE RISK

Compliance risk is the risk which appeared as a result of incompliance and/ or isn’t implementing the applicable legislative rules and terms. Compliance Risk Exposure arose due to less understanding or awakeness of law on the terms and also the business standard which is applied generally.




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PengendalianControl

Beberapa pengendalian yang diterapkan oleh Entitas Anak terhadap eksposur risiko kepatuhan yang dihadapi antara lain:Some controls are applied by the Subsidiaries against exposure to compliance risks, among others:a. Menyusun kebijakan dan pedoman yang mengacu kepada peraturan dan ketentuan yang berlaku, seperti

Undang-Undang, Peraturan Pemerintah, Peraturan Otoritas Jasa Keuangan dan Peraturan Bank Indonesia.a. Develop policies and guidelines, that refer to the applicable rules and terms, such as Law, Government Regulation, FSA

Regulation and Bank Indonesia Regulation.b. Melakukan sosialisasi dan pelatihan kepada karyawan Entitas Anak mengenai peraturan dan ketentuan yang

berlaku serta sanksinya.b. Socialization and training for the employees of the Subsidiaries about the applicable rules and terms, as well as the

sanctions.c. Melakukan pengkinian atas informasi peraturan dan ketentuan, baik eksternal maupun internal, yang masih

berlaku maupun yang telah dicabut.c. Updating the rule and regulation informations, both external and internal, which are still valid or that have been

revoked.d. Melaksanakan fungsi pengendalian terhadap pelaksanaan kepatuhan pada semua lini organisasi dan aktivitas

Entitas Anak yang dilaksanakan oleh fungsi Satuan Kerja Audit Intern.d. Carry out the control functions over the implementation of compliance at all levels of the organization and Subsidiaries’s

activities that are implemented by the Internal Audit Work Unit.e. Kajian Produk dan/atau aktivitas baru oleh bagian Kepatuhan.e. The Review of the Products and / or new activities by the Compliance section.

RISIKO REPUTASI

Risiko reputasi adalah risiko akibat menurunnya tingkat kepercayaan stakeholder yang bersumber dari persepsi negatif terhadap Entitas Anak. Pendekatan yang digunakan dalam mengkategorikan sumber risiko reputasi dibagi menjadi dua yaitu bersifat tidak langsung (below the line) dan bersifat langsung (above the line).

Proses ManajemenRisiko ReputasiReputation Risk

Management Process



Identifikasi atas eksposur risiko reputasi dilakukan Entitas Anak pada reputasi pemilik Entitas Anak dan Entitas Anak terkait, etika bisnis, produk dan kerjasama bisnis Entitas Anak, pemberitaan negatif serta keluhan nasabah. Identifikasi risiko reputasi juga dilakukan untuk produk dan/ atau aktivitas baru yang terekspos risiko reputasi guna menentukan desain pengendalian yang efektif secara dini.The identification of risk exposure by the reputation of the owner of the Subsidiaries and related companies, business ethics, product and business cooperation, negative publicity and customer complaints. Identification of reputation risk is also carried out for products and / or new activities that are exposed to reputation risk to determine the design of early effective control.


Pengukuran terhadap Risiko reputasi bertujuan untuk mengetahui besaran eksposur yang dihadapi Entitas Anak dari risiko reputasi. Pengukuran dilakukan baik secara kuantitatif maupun kualitatif dari hasil identifikasi risiko.The measurement of reputation risk aims to know the amount of exposures that faced by the Subsidiaries from the risk of reputation. Measurements were made base on either quantitative or qualitative from the risk identification results.


Entitas Anak melakukan pemantauan terhadap besaran eksposur risiko reputasi, risk appetite dan toleransi risiko yang telah dilakukan pengukuran dan disajikan dalam laporan Analisa Pengelolaan Risiko untuk kemudian disampaikan kepada Manajemen dalam rangka mitigasi risiko dan tindakan yang diperlukan.The Subsidiaries monitors the amount of reputation risk exposure, risk appetite and risk tolerance that has been measured, and presented in the report Analysis of Risk Management and submitted to the management in order to mitigate the risks and the necessarry actions .

REPUTATION RISK

Reputation risk is the risk as a result of the decrease of the stakeholder’s trust which comes from the negative perseption to the Subsidiaries. The approach which is used in categorying the reputation risk sources divided into two namely indirect (below the line) and direct (above the line) .




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PengendalianControl

Beberapa pengendalian yang diterapkan oleh Entitas Anak terhadap eksposur risiko reputasi yang dihadapi antara lain :Some controls are applied by the Subsidiaries against reputation risk exposure , among others:a. Menangani dan menindaklanjuti setiap pengaduan/ keluhan nasabaha. Handle and Follow Up every claims/ complaints of the Customersb. Penetapan standar waktu penyelesaian pengaduan/ keluhan sesuai dengan ketentuan yang berlaku.b. The determination in the time resolvation standard of the claims/ complaints base on the applicable terms.c. Melaksanakan CSR (Corporate Social Responsibility).c. Performing CSR (Corporate Social Responsibility). d. Mempelajari dan mengklarifikasi segala pemberitaan negatif serta memberikan respon secepatnya.d. Learning and Clarifying all negative notifications as well as giving the feedback as soon as possible. e. Secara kontinyu melaksanakan pelatihan karyawan untuk dapat meningkatkan kualitas pelayanan.e. Continue in training the employees for the improvement of the service quality.

38. PENYAJIAN KEMBALI LAPORAN KEUANGAN TAHUN 2014

Pada tahun 2014, Perusahaan telah melakukan perubahan kebijakan akuntansi untuk menyesuaikan dengan penerapan PSAK No. 24 (Revisi 2013). Perubahan ini telah diberlakukan retroaktif dan laporan keuangan tahun 2014 sebagai informasi komparatif telah disajikan kembali.

Pengaruh dari penyajian kembali terhadap laporan keuangan adalah :

Dilaporkansebelumnya

RpPenyesuaian

Rp

Setelah disajikankembali

Rp

Aset lain-lain 90.876.547.792 3.354.132.942 94.230.680.734

Liabilitas imbalan kerja karyawan (44.772.992.000) (13.731.403.000) (58.504.395.000)

Saldo laba (1.907.291.311.177) 9.281.033.287 (1.898.010.277.890)

Kepentingan non pengendali (225.096.223.283) 1.096.236.771 (223.999.986.512)

Beban umum dan administrasi 108.478.988.778 (40.548.001) 108.438.440.777

Beban pajak 78.915.107.542 132.883.750 79.047.991.292

Kerugian aktuaria yang diakui 490.987.000 2.144.458.000 2.635.445.000

Pajak penghasilan terkait pos-posyang tidak akan dan akandireklasifikasi ke laba rugi - 10.171.240.281 10.171.240.281

Laba bersih komprehensif 280.711.907.483 (12.408.034.030) 268.303.873.453

39. LABA BERSIH PER SAHAM DASAR

Laba bersih per saham dihitung dengan membagi laba bersih dengan jumlah saham biasa yang beredar pada tahun bersangkutan.

2015 2014

Laba bersih Rp 227.499.439.241 Rp 237.790.152.610 Net Profit

Jumlah saham biasa yang beredar 24.240 saham 24.240 saham Total of common share outstanding

Laba Per Saham Dasar Rp 9.385.290 Rp 9.809.825 Basic earning per share

Pada tahun 2015, Perusahaan telah membagi dividen sebesar Rp 41.208.000.000 berdasarkan akta No.121 tanggal 24 Juni 2015.

Pada tahun 2014, Perusahaan telah membagi dividen sebesar Rp 54.000.000.000 berdasarkan akta No.107 tanggal 23 Juli 2014.

38. REPRESENTING THE FINANCIAL STATEMENTS IN 2014

In 2014, Company has amended the accounting policies to adjust with the application of SFAS No. 24 (Revised 2013). Yhis amendment has been retroactively applied and the financial statements in 2014 as the comparative informations have been represented.

The effects of representation on The Financial Statements are :

39. NET PROFIT PER BASIC SHARE

Net Profit per basic share is counted by dividing the Net Profit with the total of common share which circulates in the related year.

In 2015, company has distributed the dividend in Rp 41.208.000.000 based on The Deed No.121 June 24th, 2015.

In 2014, company has distributed the dividend in Rp 54.000.000.000 based on The Deed No.107 July 23rd, 2014.




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40. STANDAR AKUNTANSI BARU

Dewan Standar Akuntansi Keuangan - Ikatan Akuntan Indonesia (DSAK-IAI) telah mengeluarkan beberapa Pernyataan Standar Akuntansi Keuangan (PSAK) baru dan revisi dan pencabutan dari standar akuntansi (PPSAK) yang berlaku efektif pada tanggal 1 Januari 2016 :• PSAK No. 1 (Revisi 2015) : Penyajian Laporan Keuangan,• PSAK No. 4 (Revisi 2015) : Laporan Keuangan Tersendiri,• PSAK No. 5 (Revisi 2015) : Segmen Operasi,• PSAK No. 7 (Revisi 2015) : Pengungkapan Pihak-Pihak Berelasi,• PSAK No. 13 (Revisi 2015) : Properti Investasi,• PSAK No. 15 (Revisi 2015) : Investasi Pada Entitas Asosiasi dan

Ventura Bersama,• PSAK No. 16 (Revisi 2015) : Aset Tetap,• PSAK No. 19 (Revisi 2015) : Aset Tak Berwujud,• PSAK No. 22 (Revisi 2015) : Kombinasi Bisnis,• PSAK No. 24 (Revisi 2015) : Imbalan Kerja,• PSAK No. 25 (Revisi 2015) : Kebijakan Akuntansi, Perubahan

Estimasi Akuntansi dan Kesalahan,• PSAK No. 53 (Revisi 2015) : Pembayaran Berbasis Saham,• PSAK No. 65 (Revisi 2015) : Laporan Keuangan Konsolidasian,• PSAK No. 66 (Revisi 2015) : Pengaturan Bersama,• PSAK No. 67 (Revisi 2015) : Pengungkapan Kepentingan Dalam

Entitas Lain,• PSAK No. 68 (Revisi 2015) : Pengukuran Nilai Wajar,• ISAK No. 30 (Revisi 2015) : Pungutan,• ISAK No. 31 (Revisi 2015) : Interprestasi atas Ruang Lingkup PSAK

13 : Properti Investasi.

Perusahaan sedang mengevaluasi dampak dari penerapan standar dan interpretasi baru atau revisi serta pencabutan standar dan interpretasi tersebut terhadap laporan keuangan.

41. KEJADIAN SETELAH TANGGAL NERACA

a. Berdasarkan Surat Keputusan Direktur Jendral Pajak No. KEP-331/WPJ.07/2016 tanggal 27 Januari 2016, Entitas Anak mendapat persetujuan penilaian kembali aset tetap untuk tujuan perpajakan yang berlaku per 1 Januari 2016, sehingga nilai buku aset tetap yang dinilai kembali bertambah dari Rp 53.362.589.007 menjadi Rp 334.345.055.900. Atas penilaian kembali tersebut Entitas Anak telah membayar pajak penghasilan sebesar Rp 8.429.474.006.

b. Berdasarkan surat dari Otoritas Jasa Keuangan (OJK) No. SR-4/D.03/2016 tanggal 8 Januari 2016, Entitas Anak telah mendapat persetujuan untuk pencalonan Bapak Gardjito Heru sebagai komisaris independen. Surat persetujuan tersebut berlaku 6 (enam) bulan sejak tanggal surat dan wajib melaporkan pengangkatan komisaris independen tersebut selambat-lambatnya 10 hari setelah pengangkatan. Sampai dengan tanggal laporan Entitas Anak belum melakukan pengangkatan Bapak Gardjito Heru sebagai komisaris independen.

42. PERSETUJUAN ATAS LAPORAN KEUANGAN

Laporan keuangan terlampir, yang merupakan tanggung jawab Direksi, telah diselesaikan dan disetujui oleh Direksi pada tanggal 30 Maret 2016.

40. NEW ACCOUNTING STANDARD

Board of Financial Accounting Standard – Indonesian Institute of Accountants (DSAK-IAI) has issued several new and revised Statements of Financial Accounting Standard (SFAS) and also the Revocation of Accounting Standard (PPSAK) which is effectively valid on January 1st, 2016 :• SFAS No. 1 (Revised 2015) : The Presentation of Financial Statements,• SFAS No. 4 (Revised 2015) : Separate Financial Statements,• SFAS No. 5 (Revised 2015) : Operating Segments,• SFAS No. 7 (Revised 2015) : Disclosures of Related Parties,• SFAS No. 13 (Revised 2015) : Investment Property,• SFAS No. 15 (Revised 2015) : Investments in Associates and Joint

Ventures,• SFAS No. 16 (Revised 2015) : Fixed Assets,• SFAS No. 19 (Revised 2015) : Intangible Assets,• SFAS No. 22 (Revised 2015) : Business Combinations,• SFAS No. 24 (Revised 2015) : Employees’ Benefits,• SFAS No. 25 (Revised 2015) : Accounting Policies, Changes in

Accounting Estimations and Errors,• SFAS No. 53 (Revised 2015) : Share-based Payments,• SFAS No. 65 (Revised 2015) : Consolidated Financial Statements,• SFAS No. 66 (Revised 2015) : Joint Arrangements,• SFAS No. 67 (Revised 2015) : Disclosure of Interests in Other Entities,• SFAS No. 68 (Revised 2015) : Fair Value Measurement,• IFAS No. 30 (Revised 2015) : Levy,• IFAS No. 31 (Revised 2015) : Interpretation of the Scope of SFAS 13 :

Investment Property.

The company is still evaluating the impact of new or revised standard’s and interpretation’s application as well as the revocation of the standard and interpretation on the financial statements.

41. EVENTS AFTER BALANCE SHEET DATE

a. Based on the Decree of Directorate General of Taxation (DGT) No. KEP-331/WPJ.07/2016 on January 27th, 2016, Subsidiaries got the approval of reassessment of the fixed assets for the purpose in the taxation which is valid per January 1st, 2016, so that the book value of fixed assets which is reassessed increase from Rp 53.362.589.007 to Rp 334.345.055.900. On the reassessment the Subsidiries have paid the income at the amount of Rp 8.429.474.006.

b. Based on the Letter of Financial Services Authority (FSA) No. SR-4/D.03/2016 tanggal on January 8th, 2016, Subsidiaries have got the approval for the candidacy of Mr. Gardjito Heru as the independent commissioner. The approval letter is valid for 6 (six) months since the letter dated and must report the adoption of the independent commissioner at the latest 10 days after the adoption. until the reporting date, Subsidiaries have not adopted Mr. Gardjito Heru as Independent Commissioner.

42. THE APPROVAL OF FINANCIAL STATEMENTS

The enclosed financial statements, that are the responsibilities of Board of Directors, have been finished and approved by the Board of Directors on March 30th, 2016.

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2015Rupiah

2014Rupiah

ASET ASSET

Kas 564.238 504.911 Cash

Giro pada bank lain 436.441.500 1.626.024.710 Current account with other banks

Penempatan pada bank lain 5.000.000.000 10.000.000.000 Placement with other banks

Piutang lain-lain 9.700.000.000 13.175.000.000 Other Receivables

Investasi 839.104.000.000 825.104.000.000 Investment

Aset tetap, bersih 370.970.305 494.627.073 Fixed asset, Net

Aset lain-lain 519.732.519 511.027.421 Others asset

JUMLAH ASET 855.131.708.562 850.911.184.115 TOTAL ASSET



Utang pajak 653.750 609.000 Tax payable

EKUITAS EQUITY

Modal saham - nilai nominal Rp 1.000.000 per saham

Capital stock - par value Rp 1.000.000 per share

Modal dasar 40.000 sahamDitempatkan dan disetorpenuh 24.240 saham 24.240.000.000 24.240.000.000

Capital base 40.000 stock issued and fully paid 24.240 stock

Saldo laba 830.891.054.812 826.670.575.115 Retained earnings

Jumlah Ekuitas 855.131.054.812 850.910.575.115 Total Equity

JUMLAH LIABILITAS DAN EKUITAS 855.131.708.562 850.911.184.115 Total Liabilities and Equity

Catatan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan iniThe accompanying notes are an integral part of these financial statements

PT MESTIKA BENUA MAS(Entitas Induk Saja)

LAPORAN POSISI KEUANGAN31 DESEMBER 2015 DAN 2014

(Only Subsidiaries)Financial Position Statement


360

2015Rupiah

2014Rupiah

PENDAPATAN OPERASIONAL 366.000.000 454.200.000 OPERATING INCOME

BEBAN OPERASIONAL OPERATING EXPENSE

Tenaga kerja 49.000.000 35.000.000 Labor

Umum dan administrasi 165.357.088 166.109.064 General and administrative

Penyusutan aset tetap 123.656.768 164.875.692 Fixed asset depreciation

Jumlah Beban Operasional 338.013.856 365.984.756 Total operating expense

LABA OPERASIONAL 27.986.144 88.215.244 OPERATING PROFIT

PENDAPATAN NON OPERASIONAL, BERSIH 45.405.153.553 72.320.179.313 NON OPERATING INCOME, NET


BEBAN PAJAK 4.660.000 5.542.000 TAX EXPENSE

LABA BERSIH 45.428.479.697 72.402.852.557 NET PROFIT

PENDAPATAN KOMPREHENSIF LAIN - - OTHER COMPREHENSIVE INCOME


LABA BERSIH PER SAHAM DASAR 1.874.112 2.986.916 NET PROFIT PER BASIC SHARE



LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAINTAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014

(Only Subsidiaries)Profit/Loss and other Comprehensive Income Statement


361

Modal Disetor Paid-In Capital

Rupiah

Saldo Laba Profits Balance

Rupiah

Jumlah Total

Rupiah

Saldo 31 Desember 2013 24.240.000.000 808.267.722.558 832.507.722.558 Balance of 31 December 2013

Pembagian dividen - (54.000.000.000) (54.000.000.000) Dividend share

Laba bersih tahun 2014 - 72.402.852.557 72.402.852.557 Net Profit 2014

Saldo 31 Desember 2014 24.240.000.000 826.670.575.115 850.910.575.115 Balance of 31 December 2014

Pembagian dividen - (41.208.000.000) (41.208.000.000) Dividend share

Laba bersih tahun 2015 - 45.428.479.697 45.428.479.697 Net Profit 2015

Saldo 31 Desember 2015 24.240.000.000 830.891.054.812 855.131.054.812 Balanced of 31 December 2015

Catatan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan ini

The accompanying notes are an integral part of these financial statements


LAPORAN PERUBAHAN EKUITASTAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014

(Only Subsidiaries)Equity Statement


362

2015Rupiah

2014Rupiah


Penerimaan pendapatan operasional 366.000.000 454.200.000 Provision of interest credits earned commissions

Beban operasional (214.312.338) (204.933.064) Operating expense

Penerimaan pendapatan non operasional, bersih 45.305.153.553 72.220.179.313 Non operational revenues, Net

Pembayaran beban imbalan kerja Payments of employee fee

Pembayaran beban pajak (4.660.000) (8.201.597) Payment of the tax burden

Arus kas operasional sebelum perubahan dalam aset dan liabilitas operasi 45.452.181.215 72.461.244.652


Penurunan (Kenaikan) Aset Operasional : Decrease (Increase) in Operating Assets :

Piutang lain-lain 3.475.000.000 (10.725.000.000) Other Receivables

Investasi (14.000.000.000) - Investment

Aset lain-lain (8.705.098) (177.866) Other assets

Arus Kas Neto yang Diperoleh dariAktivitas Operasi 34.918.476.117 61.736.066.786

Net Cash Flows Provided by (Used in) Operating Activities


Penjualan aset tetap 100.000.000 100.000.000 Purchase of fixed assets


Pembagian dividen (41.208.000.000) (54.000.000.000) Dividend distribution

PENINGKATAN (PENURUNAN) NETO KAS DAN SETARA KAS (6.189.523.883) 7.836.066.786


KAS DAN SETARA KAS AWAL TAHUN 11.626.529.621 3.790.462.835 CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR

KAS DAN SETARA KAS AKHIR TAHUN 5.437.005.738 11.626.529.621 CASH AND CASH EQUIVALENTS AT THE END OF YEAR


Kas 564.238 504.911 Cash

Giro pada bank lain 436.441.500 1.626.024.710 Demand Deposits with other banks

Penempatan pada bank lain 5.000.000.000 10.000.000.000 Placements with other bank

5.437.005.738 11.626.529.621



LAPORAN ARUS KASTAHUN YANG BERAKHIR PADA 31 DESEMBER 2015 DAN 2014

(Only Subsidiaries)Cash Flow Statement


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