Professional Documents
Culture Documents
dan/and
Halaman/
Pages
Catatan atas laporan keuangan merupakan bThe accompanying notes to financial statements are an integral part of
terpisahkan dari laporan keuangan secara kethese financial statements taken as a whole.
Catatan atas laporan keuangan merupakan bThe accompanying notes to financial statements are an integral part of
terpisahkan dari laporan keuangan secara kethese financial statements taken as a whole.
Catatan atas laporan keuangan merupakan bThe accompanying notes to financial statements are an integral part of
terpisahkan dari laporan keuangan secara kethese financial statements taken as a whole.
3
PT BANK HARDA INTERNASIONAL Tbk
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN - Lanjutan
Untuk Tahun yang Berakhir Tanggal 31 Desember 2016
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain )
Catatan/ 31 Desember/December
Notes 2016
PENG HASILAN KOMPREHENSIF
LAIN
Pos-pos yang tidak akan
direklasif ikasi berikutnya ke
laba rugi :
Surplus revaluasi aset tetap 3n,13 (972.625.272)
P engukuran kembali atas
program imbalan pasti 3v,20 (724.106.728)
P ajak atas penghasilan terkait
pos-pos yang tidak akan 3v,3z,13
direklasifikasi ke laba/rugi 18 234.750.581
JUMLAH
PENG HASILAN
(KERUG IAN)
KOMPREHENSIF
TAHUN B ERJALAN
SETELAH PAJAK (1.461.981.419)
JUMLAH
PENG HASILAN
KOMPREHENSIF
TAHUN B ERJALAN 5.625.051.708
LAB A (RUG I) PER SAHAM
DASAR 3aa,28 1,94
Catatan atas laporan keuangan merupakan bThe accompanying notes to financial statements are an integral part of
terpisahkan dari laporan keuangan secara kethese financial statements taken as a whole.
Modal
ditempatkan
dan disetor
penuh/Shares
Catatan/ capital issued
Notes and fully paid
Saldo per 1 Januari 2015 235.000.000.000
Penambahan modal 22 130.000.000.000
Rugi tahun berjalan
Penurunan surplus revaluasi 13
Penghasilan komprehensif lain -
bersih 13 -
Saldo per 31 Desember 2015 365.000.000.000
Laba periode berjalan -
T ransfer ke saldo laba -
Penghasilan komprehensif lain - 13
bersih 18,20 -
Saldo per 31 Desember 2016 365.000.000.000
Catatan atas laporan keuangan merupakan bThe accompanying notes to financial statements are an integral part of
terpisahkan dari laporan keuangan secara kethese financial statements taken as a whole.
Dalam perhatian
Lancar/ khusus/
Jenis Current Special mentions
Pihak ketiga - lanj utan
Cadangan kerugian
penurunan nilai (2.564.745.783) (3.667.978.887)
Jum lah kredit y ang
diberikan kepada
pihak ketiga 1.177.858.008.517 150.054.768.858
Jum lah 1.202.584.734.807 150.054.768.858
Dalam perhatian
Lancar/ khusus/
Jenis Current Special mentions
Pihak berelasi
Modal kerj a 16.536.403.846 -
Investasi 2.704.707.524 -
Konsum si 2.551.656.749 -
Jum lah 21.792.768.119 -
Cadangan kerugian
penurunan nilai (19.380.003) -
Jum lah kredit y ang
diberikan kepada
pihak berelasi 21.773.388.116 -
Pihak ketiga
Modal kerj a 814.850.579.461 49.126.851.651
Investasi 312.011.916.613 78.473.099.688
Konsum si 116.554.917.580 5.619.398.419
Jum lah 1.243.417.413.654 133.219.349.758
Cadangan kerugian
penurunan nilai (1.357.380.292) (2.362.762.996)
Jum lah kredit y ang
diberikan kepada
pihak ketiga 1.242.060.033.362 130.856.586.762
Jum lah 1.263.833.421.478 130.856.586.762
Tingkat suku bunga rata-rata per tahun
sebagai berikut :
31 Desember 2016/
December 31, 2016
Modal Kerja
Investasi
Konsumsi
60
Dalam perhatian
Lancar/ khusus/
Jenis Current Special mentions
Pihak berelasi
Perdagangan
besar dan
eceran 2.110.945.016 -
Perantara
keuangan 19.773.766.813 -
Lain-lain 2.876.122.061 -
Jum lah 24.760.833.890 -
Cadangan kerugian
penurunan nilai (34.107.600) -
Jum lah kredit y ang
diberikan kepada
pihak berelasi 24.726.726.290 -
Pihak ketiga
Pertanian,
perburuan
kehutanan 3.822.060.094
Perikanan 6.129.685.377
Pertambangan dan
penggalian 18.157.213.638
Industri
pengolahan 135.470.357.189 1.924.412.986
Konstruksi 15.271.947.583 1.135.073.901
Perdagangan
besar dan
eceran 566.068.076.264 64.200.045.355
Penyediaan
akom odasi dan
makan minum 37.717.119.605 47.885.732.465
Transportasi,
pergudangan
dan kom unikasi 24.982.625.457 372.655.818
Perantara
keuangan 160.046.832.053 2.806.390.510
61
Dalam perhatian
Lancar/ khusus/
Jenis Current Special mentions
Cadangan kerugian
penurunan nilai (2.564.745.783) (3.667.978.887)
Jumlah kredit y ang
diberikan kepada
pihak ketiga 1.177.858.008.517 150.054.768.858
Jumlah 1.202.584.734.807 150.054.768.858
Dalam perhatian
Lancar/ khusus/
Jenis Current Special mentions
Pihak berelasi
Perdagangan -
besar dan
eceran 2.704.707.524 -
Perantara
keuangan 16.536.403.846
Lain-lain 2.551.656.749 -
Jumlah 21.792.768.119 -
Cadangan kerugian
penurunan nilai (19.380.003) -
Jumlah kredit y ang
diberikan kepada
pihak berelasi 21.773.388.116 -
Pihak ketiga
Pertanian,
perburuan
kehutanan 2.962.115.955 -
Perikanan 9.199.080.253 -
Pertambangan dan
penggalian 21.353.111.720 -
Industri
pengolahan 147.265.792.341 -
Listrik, gas
dan air 268.918.993 -
Konstruksi 42.128.138.025 2.714.146.731
Perdagangan
besar dan
eceran 591.795.378.166 56.016.334.294
Penyediaan
akomodasi dan
and
62
Dalam perhatian
Lancar/ khusus/
Jenis Current Special mentions
Cadangan kerugian
penurunan nilai (1.357.380.292) (2.362.762.996)
Jum lah kredit y ang
diberikan kepada
pihak ketiga 1.242.060.033.362 130.856.586.762
Jumlah 1.263.833.421.478 130.856.586.762
c. Berdasarkan jangka waktu
Klasifikasi kredit yang diberikan berdasarkan
perjanjian kredit dan sisa umur jatuh tempo adalah
sebagai berikut:
Berdasarkan jangka waktu perjanjian kredit:
63
Dalam perhatian
Lancar/ khusus/
Current Special mentions
Perpanjangan jangka
waktu kredit dan
skem a
restrukturisasi
lain-lain*) 52.228.359.621 63.195.021.363
Dalam perhatian
Lancar/ khusus/
Current Special mentions
Perpanjangan jangka
waktu kredit dan
skem a
restrukturisasi
lain-lain*) 1.297.440.772 58.090.679.658
*) Skema restrukturisasi lain-lain terdiri dari penurunan
tingkat suku bunga, penjadwalan kembali bunga yang
tertunggak dan perpanjangan jangka waktu pembayaran
bunga tertunggak
64
d. Pada tanggal
31 Desember
Perdagangan besar
dan eceran
Penyediaan akomodasi
dan makan minum
Transportasi, pergudangan
dan komunikasi
Perantara keuangan
Real estate, usaha
persewaan dan
jasa perusahaan
Jasa kemasyarakatan
dan hiburan
Lain-lain
Jumlah
Cadangan Kerugian
penurunan nilai
Jumlah kredit bermasalah
berdasarkan sektor ekonomi
e.
dan 44,08%.
f. Pada tanggal
31 Desember
3.58
65
PT BANK HARDA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN - Lanjut
Pada dan Untuk Tahun yang Berakhir Tanggal
31 Desember 2016.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain
10 KREDIT YANG DIBERIKAN - Lanjutan
d. Informasi signifikan
dengan kredit yang diberikan - lanjutan
g. Pada tanggal
h.
adalah sebagai berikut:
66
67
Sewa gedung
Iklan dan promosi
Asuransi
Core Banking
System (CBS)
Pajak atas revaluasi
(Catatan 13)
Lainnya
Jumlah
Lainnya terdiri dari biaya dibayar dimuka atas
pemeliharaan piranti lunak, konsultan/profesional,
perjalanan dinas dan lainnya.
68
Kepemilikian langsung/
Direct ownership
69
Kepemilikian langsung/
Direct ownership
70
71
Rp
surplus revaluasi tanah.
penghasilan
nilai wajar.
72
73
1 januari/
January 1, P enambahan/
2016 Additions
Harga perolehan:
P erangkat lunak 8.988.948.854 74.250.000
Jumlah 8.988.948.854 74.250.000
Akumulasi amortisasi:
P erangkat lunak 2.383.134.256 953.539.045
Jumlah 2.383.134.256 953.539.045
Jumlah tercatat - bersih 6.605.814.598
1 januari/
January 1, Penambahan/
2015 Additions
Harga perolehan:
Perangkat lunak 7.888.948.854 1.100.000.000
Jumlah 7.888.948.854 1.100.000.000
Akumulasi amortisasi:
Perangkat lunak 1.458.880.730 924.253.526
Jumlah 1.458.880.730 924.253.526
Jumlah tercatat - bersih 6.430.068.124
Aset takberwujud diamortisasi selama 5-10 tahun
Beban amortisasi untuk tahun yang berakhir
31 Desember 2016 dan 2015 adalah sebesar
Rp 953.539.045 dan Rp 924.253.526 yang dibebankan
dalam beban umum dan administrasi (Catatan 26a).
74
75
77
Simpanan nasabah berdasarkan jenis dan mDeposits from customers by type and currency consists of:
terdiri dari:
80
Beda waktu:
Penyusutan
aset tetap dan amortisasi
aset tak berwujud (508.793.261)
Imbalan pasca kerja 2.032.667.908
Penurunan nilai aset tetap
akibat revaluasi -
Beban cadangan lainnya (16.650.000)
Jumlah 1.507.224.647
Beda tetap:
Tunjangan PPh pasal 21 3.469.192.581
Sumbangan 151.879.890
Penyisihan (pemulihan)
penurunan nilai agunan
yang diambil alih -
Lainnya 667.368.151
Jumlah 4.288.440.622
Laba (rugi) fiskal 16.674.522.979
Rugi fiskal tahun 2015 (52.540.543.020)
Rugi setelah kompensasi (35.866.020.041)
Beban pajak penghasilan badan -
Dikurangi:
Pajak dibayar dimuka :
PPh pasal 25 900.000.000
Kurang (lebih) bayar pajak
penghasilan badan (900.000.000)
Rekonsiliasi antara beban (manfaat) pajak dan hasil
perkalian laba akuntansi sebelum pajak dengan tarif
pajak yang berlaku adalah sebagai berikut:
31 Desember 2016
December 31, 2016
Laba sebelum pajak penghasilan10.878.857.710
Tarif pajak yang berlaku 2.719.714.428
Koreksi saldo awal -
Pengaruh pajak atas
penghasilan yang tidak dapat
diperhitungkan menurut fiskal 1.072.110.156
Beban (manfaat) pajak 3.791.824.583
Perhitungan Pajak Penghasilan 2015
sesuai dengan yang telah dilaporkan Bank dalam
Surat Pemberitahuan Tahun (SPT) kepada kantor
layanan pajak.
81
82
83
Dibebankan
(dikreditkan) ke
penghasilan
komprehensif
84
Dibebankan
(dikreditkan) ke
penghasilan
komprehensif
85
Mutasi nilai kini liabilitas adalah sebagai ber The movement in present value of obligation are as
follows:
31 Desember 31 Desember
2016/ 2015/
December 31, December 31,
2016 2015
86
87
Sampai dengan
1 tahun/ 1-2 tahun/
Until 1 year 1-2 years
Imbalan
pensiun 1.240.094.557 1.543.365.543
Jumlah 1.240.094.557 1.543.365.543
Sampai dengan
1 tahun/ 1-2 tahun/
Until 1 year 1-2 years
Imbalan
pensiun 1.131.528.023 1.075.534.097
Jumlah 1.131.528.023 1.075.534.097
88
PT Hakim Putraperkasa
Kwee Sinto
M asyarakat (kepemilikan
dibawah (5%)
Jumlah/Total
Berdasarkan Akta Pernyataan Keputusan Pemeg
Saham PT Bank Harda Internasional Tbk No. 45 ta
19 Desember 2014 yang dibuat di hadapan notaris
Edward Suharjo Wiryomartani, S.H., M.Kn., notari
Jakarta, para pemegang saham telah menyetujui untuk:
Meningkatkan modal dasar
Rp 200.000.000.000 menjadi Rp 1.000.000.000.00
Meningkatkan modal disetor
Rp 146.600.000.000 menjadi
Rp 255.000.000.000 yang berasal dari:
- Setoran tunai dari PT Hakim Putraperkasa
sebesar Rp 50.000.000.000;
- Saldo laba PT Bank Harda Internasional Tbk
sebesar Rp 58.400.000.000;
89
90
91
Pengeluaran 800.000.000
saham melalui penjualan
saham Bank pada
penawaran umum
tahun 2015
92
93
PT BANK HARDA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN - Lanjutan
Pada dan Untuk Tahun yang Berakhir Tanggal
31 Desember 2016.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
26. BEBAN OPERASIONAL LAINNYA
31 Desember 2016
December 31, 2016
Akun ini terdiri dari:
Umum dan administrasi 32.734.742.169
Tenaga kerja 52.543.752.574
Jumlah 85.278.494.743
a. Beban Umum dan Administrasi
31 Desember 2016
December 31, 2016
Sewa 8.039.621.375
Jasa penyedia tenaga kerja 4.924.426.443
Jasa profesional 2.154.927.010
Biaya CBS 1.980.000.000
Jumlah pejabat/
Number of Gaji/
officers Salary
Komisaris 2 1.485.000.000
Direksi 3 2.021.428.571
Jumlah pejabat/
Number of Gaji/
officers Salary
Komisaris 3 1.620.000.000
Direksi 3 3.220.000.000
95
96
company
Kwee Sinto Pemegang
shareholder
PT Alter Abadi Tbk
shareholder
PT Asean Motor International
saham akhir yang sama/
shareholder
shareholder
Perhimpunan Inti Kalbar
shareholder
Perhimpunan Musim Semi Abadi
Indonesia saham akhir yang sama/
shareholder
Redialindo Mandiri
saham akhir yang sama/
PT Rockit Aldeway
dari komisaris independen/
Owned and controlled by family of
independent commissioner
97
98
99
100
Komitmen
Liabilitas komitmen
Fasilitas kredit kepada
nasabah yang belum
digunakan
Liabilitas komitmen - bersih
Kontinjensi
Tagihan kontinjensi
Pendapatan bunga dalam
penyelesaian
Jumlah tagihan kontinjensi
Liabilitas kontinjensi
Bank garansi yang diberikan
Jumlah liabilitas kontinjensi
Tagihan (liabilitas)
kontinjensi - bersih
Kredit hapus buku
Jumlah komitmen dan
kontinjensi - bersih
Pada tanggal 31 Desember 2016 dan
memiliki saldo transaksi komitmen dan kontinjensi
dengan pihak berelasi sebesar Rp
Rp 440.688.799.
Pada tanggal 31 Desember 2016 dan 2015 tidak terdapat
komitmen dan kontinjensi yang mengalami penurunan
nilai.
Manajemen berpendapat bahwa tidak diperlukan adanya
cadangan kerugian penurunan nilai.
31. JAMINAN PEMERINTAH
KEWAJIBAN PEMBAYARAN BANK UMUM
Berdasarkan Undang-Undang No. 24 tentang Lembaga
Penjaminan Simpanan (LPS) tanggal 22 September
2004, efektif sejak tanggal 22 September
sebagaimana diubah dengan Undang-Undang No.
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
101
Lanjutan
100.000.000 diubah
2.000.000.000.
Berdasarkan Surat Edaran Nomor
Rp 3.688.085.968 (Catatan 24).
32 INFORMASI SEGMEN
Berikut adalah informasi segmen geografis BThe following is a geographical segment information of
the Bank:
Jawa Barat/
DKI Jakarta West Java
Pendapatan bunga - bersih 70.119.828.898 11.944.550.096
Laba operasional
- bersih 295.184.252 7.958.644.780
Pendapatan (beban)
non-operasional
- bersih 4.740.854.430 (5.633.811.430)
Laba periode berjalan 1.244.214.099 2.324.833.350
102
Jawa Barat/
DKI Jakarta West Java
INFORMASI
LAINNYA
ASET
Kas 9.627.267.850
Giro pada Bank
Indonesia 99.900.870.882
Giro pada bank lain 8.332.820.772
Penempatan pada
Bank Indonesia
dan bank lain 234.945.114.871
Efek-efek 147.077.993.411
Kredit - bersih 1.043.299.659.316 105.792.253.613
Pendapatan bunga
yang masih akan
diterima 13.909.003.886
Biaya dibayar dimuka 2.988.692.123
Aset tetap - bersih 19.597.223.642
Aset pajak tangguhan 11.376.728.353
Aset tak berwujud 5.726.525.553
Aset lain-lain 76.309.065.301 15.282.783.370
Jumlah aset 1.673.090.965.960 123.536.691.610
LIABILITAS
Jawa Barat/
DKI Jakarta West Java
Pendapatan bunga - bersih 59.312.070.951 12.808.537.968
Laba (rugi) operasional
- bersih (63.482.952.213)
Pendapatan (beban)
non-operasional
- bersih 10.590.531.370 (6.245.285.169)
Laba (rugi) tahun berjalan (38.873.648.554)
103
PT BANK HARDA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN - Lanjutan
Pada dan Untuk Tahun yang Berakhir Tanggal
31 Desember 2016.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
32. INFORMASI SEGMEN - Lanjutan
Berikut adalah informasi segmen geografis Bank
lanjutan :
Jawa Barat/
DKI Jakarta West Java
INFORMASI
LAINNYA
ASET
Kas 8.219.849.500 1.572.123.850
104
105
106
PT BANK HARDA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN - Lanjutan
Pada dan Untuk Tahun yang Berakhir Tanggal
31 Desember 2016.
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)
33 MANAJEMEN RISIKO - Lanjutan 33
Risiko Kredit - lanjutan Credit Risk - continued
Bank juga membentuk Komite Kredit untuk membantu
Direksi mengevaluasi dan/atau memberikan keputusan
kredit sesuai batas wewenangnya melalui Rapat Komite
Kredit atau Surat Edaran Direksi. Fungsi pokok Komite
Kredit adalah:
Committee are:
1. Memastikan bahwa seluruh aspek telah memenuhi
prinsip pemberian kredit yang sehat sesuai
dengan Pedoman Kebijakan Perkreditan Bank;
2. Memastikan bahwa kredit yang diberikan tidak
melanggar prinsip kehati-hatian;of prudence;
3. Meyakini bahwa kredit yang akan diberikan dapat
dilunasi pada saat jatuh tempo berdasarkan analisis
terhadap permohonan yang diajukan oleh Calon
Debitur;
4. Memberikan persetujuan atau penolakan atas
permohonan kredit setelah memperoleh informasi
yang cukup dari pengusul; dan and
5. Memberikan persyaratan ter (jika dipandang
perlu) sebagai salah satu bentuk mitigasi risiko
kredit yang mungkin akan timbul.
Bank telah mengembangkan pengelolaan risiko kredit
dengan melakukan analisis stress testing secara berkala
terhadap portofolio kredit serta melakukan monitoring
terhadap hasil stress testing tersebut. Stress testing
bermanfaat bagi Bank sebagai alat untuk memperkirakan
besarnya dampakrisiko pada stressful condition
sehingga Bank dapat membuat strategi yang sesuai
untuk memitigasi risiko tersebut sebagai bagian dari
pelaksanaan contingency plan.
Dalam melakukan pengelolaan risiko kredit Bank sangat
memperhatikan hal-hal yang meliputi sumber daya
manusia yang sadar risiko, proses persetujuan kredit
yang transparan dan berjenjang oleh Komite Kredit, tata
cara, kriteria dan alat ukur risiko yang jelas, administrasi
dan dokumentasi yang lengkap serta pengawasan kredit
secara berkesinambungan terhadap kualitas kredit yang
diberikan, monitoring atas debitur dan mengambil
tindakan yang diperlukan agar kualitas kreditnya tidak
menjadi Non Performing Loans(NPL) melakukan
penagihan secara intensif terhadap debitur bermasalah
melakukan kaji ulang dan mengevaluasi indikator
aspek risiko dan kepatuhan untuk mengevaluasi
penerapan four eyes principles, mengintensifkan rapat
komite pemutus kredit untuk pemberian kredit dengan
plafon besar, dan secara konsisten memantau kredit
dalam rangka ekspansi kredit yang sehat dan
berkualitas.
Selama tahun 2016, pemberian kredit kepada pihak
terkait dan pihak tidak terkait masih dalam Batas
Maksimum Pemberian Kredit (BMPK) yang ditetapkan
oleh Bank Indonesia.
107
108
Sektor Ekonomi:
Pertanian,
perburuan, dan
kehutanan
Perikanan
Pertambangan
Industri
pengolahan
Penyediaan
akomodasi dan
makan minum
Transportasi
pergudangan,
dan komunikasi
Perantara keuangan
Jenis Penggunaan
M odal Kerja
Investasi
Konsumsi
Jumlah
109
dan Bank
Indonesia/
Goverment
Penempatan pada
Bank Indonesia
dan bank lain - 202.145.114.871
Aset keuangan
untuk
diperdagangkan - -
Efek-efek
untuk tuj uan
investasi 4.644.604.162 104.831.389.249
Reverse repo Bank
Indonesia - 37.602.000.000
Kredit yang
diberikan 798.369.471.102 -
Jum lah 803.014.075.264 444.479.375.002
Dikurangi:
Cadangan
kerugian
penurunan
nilai 14.369.782.350
Jumlah - bersih 788.644.292.914 444.479.375.002
Rekening
Administratif
Garansi yang
diterbitkan - -
Jumlah Rekening
Administratif - -
110
dan Bank
Indonesia/
Goverment
Korporasi/ and Bank
Corporate Indonesia
Posisi Keuangan
Penempatan pada
Bank Indonesia
dan bank lain - 102.952.820.499
111
112
113
114
KEUANG AN/
FINANCIAL
ASSETS
Giro pada Bank
Indonesia/
Demand deposits
with Bank
Indonesia/ 23.054.047.127 -
Giro pada
bank lain/
Demand deposits
with other
banks 14.240.149.088 -
115
ASET
KEUANG AN/
FINANCIAL
ASSETS
Penempatan pada
Bank Indonesia
dan bank lain/
Placements with
Bank Indonesia
and other banks - -
Efek-efek
untuk tuj uan
tuj uan investasi/
Securities for
investment
purposes
Kredit/
Loans 192.788.263.382 1.200.311.794.275
Jumlah aset
keuangan/
Total financial
assets 230.082.459.597 1.200.311.794.275
LIABILITAS
KEUANG AN/
FINANCIAL
LIABILITIES
Sim panan dari
nasabah/
Deposits from
customers 242.598.227.993 -
Sim panan dari
bank lain/
Deposits from
other banks 25.390.317.337 -
Jumlah liabilitas
keuangan/
Total financial
liabilities 267.988.545.330 -
G ap repricing
suku bunga/
Interest rate
gap repricing (37.906.085.733) 1.200.311.794.275
116
ASET
KEUANG AN/
FINANCIAL
ASSETS
Giro pada Bank
Indonesia/
Demand deposits
with Bank
Indonesia/ 40.225.208.569 -
Giro pada
bank lain/
Demand deposits
with other
banks 2.111.506.118 -
Penempatan pada
Bank Indonesia
dan bank lain/
Placements with
Bank Indonesia
and other banks - -
Efek-efek
untuk tuj uan
tuj uan investasi/
Securities for
investment purpos - -
Kredit/
Loans 216.173.374.835 1.289.161.264.084
Jumlah aset
keuangan/
Total financial
assets 258.510.089.522 1.289.161.264.084
LIABILITAS
KEUANG AN/
FINANCIAL
LIABILITIES
Sim panan dari
nasabah/
Deposits from
customers 240.669.728.427 -
Sim panan dari
bank lain/
Deposits form
other banks 20.087.320.955 -
Jumlah liabilitas
keuangan/
Total financial
liabilities 260.757.049.382 -
G ap repricing
suku bunga/
Interest rate
gap repricing (2.246.959.860) 1.289.161.264.084
117
118
Nilai tercatat/
Carrying amount
Liabilitas
Keuangan
Sampai dengan
Nilai tercatat/ 1 bulan/
Carrying amount Until 1 month
Rekening
Administratif
Fasilitas nasabah
yang belum
digunakan 183.176.819.202 17.890.645.406
Bank garansi yang
diterbitkan 250.000.000 -
Jumlah 183.426.819.202 17.890.645.406
Sampai dengan
Nilai tercatat/ 1 bulan/
Carrying amount Until 1 month
Liabilitas
Keuangan
120
Sampai
dengan
Klasifikasi/ Saldo/ Lain-lain/
Classification Amount Others
ASET KEUANG AN/
FINANCIAL ASSETS
Kas/Cash 14.326.073.550 -
Giro pada Bank
Indonesia/
Demand deposits
with Bank
Indonesia 99.900.870.882 -
Giro pada bank lain/
Demand deposits with
other banks 14.240.149.088 -
Penempatan pada
Bank Indonesia
dan bank lain/
Placements with
Bank Indonesia
and other banks 234.945.114.871 -
Efek-efek/
Securities 109.475.993.411 -
Reverse repo
Bank Indonesia 37.602.000.000 -
Kredit - bersih/
Loans - net 1.379.142.711.825 -
Pendapatan bunga
yang masih akan
diterim a/
Interest receivables 16.887.216.943 16.887.216.943
Aset lain-lain/
Other asset 3.823.930.000 3.823.930.000
Jumlah aset/
Total assets 1.910.344.060.570 20.711.146.943
LIABILITAS
KEUANG AN/
FINANCIAL
LIABILITIES
Liabilitas segera/
Obligation due
Immediately 10.509.975.262 -
Giro/Demand
Deposits 130.797.824.828 -
Tabungan/Saving
Deposits 109.666.938.818 -
Deposito berjangka/
Time deposits 1.328.013.075.014 -
Sim panan dari
bank lain/
Deposits from other
banks 70.880.006.575 -
Bunga y ang m asih
harus dibay ar/
Accrued interest 6.096.401.417 -
Liabilitas lain-lain/
Other liability 870.550.000 870.550.000
Jumlah liabilitas/
Total liabilities 1.656.834.771.914 870.550.000
Jumlah aset
(liabilitas) keuangan
- bersih/
Total financial assets
(liabilities) - net 253.509.288.656 19.840.596.943
121
Jatuh tempo/Maturity
Sampai
dengan
Placements with
Bank Indonesia
and other banks 171.252.820.499 -
Efek-efek/
Securities 180.164.648.020 -
Kredit - bersih/
Loans - net 1.454.447.155.350 -
Pendapatan bunga
yang masih akan
diterim a/
Interest receivables 21.475.221.258 -
Aset lain-lain/
Other asset 3.823.130.000 3.823.130.000
Jumlah aset/
Total assets 1.967.144.569.502 3.823.130.000
LIABILITAS
KEUANG AN/
FINANCIAL
LIABILITIES
Liabilitas segera/
Obligation due
Immediately 4.443.636.515 -
Giro/Demand
Deposits 138.369.771.873 -
Tabungan/Saving
Deposits 102.299.956.553 -
Deposito berjangka/
Time deposits 1.353.522.537.461 -
Sim panan dari
bank lain/
Deposits from other
banks 78.704.320.955 -
Bunga y ang m asih
harus dibay ar/
Accrued interest 6.952.714.843 -
Liabilitas lain-lain/
Other liability 783.000.000 783.000.000
Jumlah liabilitas/
Total liabilities 1.685.075.938.200 783.000.000
Jumlah aset
(liabilitas) keuangan
- bersih/
Total financial assets
122
123
124
Diukur pada
Nilai Wajar
Melalui Laporan
Laba atau Rugi/
Fair Value Through
Profit or Loss
Aset
Kas -
Liabilitas segera -
Sim panan
dari nasabah
Giro -
Tabungan -
Deposito -
Sim panan dari
bank lain -
Bunga y ang m asih
harus dibay ar -
Liabilitas lain-lain -
Jumlah
liabilitas keuangan -
125
Diukur pada
Nilai Wajar
Melalui Laporan
Laba atau Rugi/
Fair Value Through
Profit or Loss
Aset
Kas -
Liabilitas segera -
Sim panan dari
nasabah
Giro -
Tabungan -
Deposito -
Sim panan dari
bank lain -
Bunga y ang m asih harus
dibay ar -
Liabilitas lain-lain -
Jumlah
liabilitas keuangan -
Nilai wajar aset keuangan dan liabilitas keuangan
diukur dengan dasar sebagai berikut:
Aset keuangan
Nilai wajar aset keuangan lancar (umumnya kuran
satu tahun) seperti giro pada Bank Indonesi
lain, penempatan pada Bank Indonesia dan bank
efek-efek, pendapatan bunga yang masih akan dit
dan aset lain-lain adalah sebesar nilai tercat
nilai tercatat tersebut telah mendekati est
wajarnya.
DIRECTORS STATEMENT LETTER
INDEPENDENT AUDITORS REPORT
FINANCIAL STATEMENTS
TAHUN YANG AS OF AND FOR THE YEAR ENDED
ANGGAL 31 DESEMBER 2016 DECEMBER 31, 2016
1-2 STATEMENT OF FINANCIAL POSITION
BA RUGI DARI PENGHASILAN 3-4 STATEMENT OF PROFIT OR LOSS AND
OTHER COMPREHENSIVE INCOME
5 STATEMENT OF CHANGES IN EQUITY
6-7 STATEMENT OF CASH FLOWS
AS LAPORAN KEUANGAN 8 - 133 NOTES TO FINANCIAL STATEMENTS
Fixed assets
net of accumulated depreciation of
Rp 24,615,609,061 as of December
31, 2016, Rp 23,184,268,116
33.062.128.543 as of December 31, 2015
14.933.802.356 Deferred tax assets - net
6.605.814.598 Intangible assets - net
53.197.150.897 Other assets - net
2.079.034.305.073 TOTAL ASSETS
TOTAL
COMPREHENSIVE INCOME
(LOSS) FOR THE YEAR
5.737.969.142 NET OF TAX
TOTAL
COMPREHENSIVE INCOME
(40.240.237.220) FOR THE YEAR
BASIC EARNINGS (LOSS)
(14,56) PER SHARE
Pengukuran
Surplus kembali atas
T ambahan revaluasi program
modal aset tetap/ imbalan pasSaldo laba/Retained earnings
disetor/ Surplus RemeasureDitentukanTidak ditentukan
Additional on revaluation of defined penggunaapenggunaannya/
paid-in capital of fixed assets benefit plaAppropriatUnappropriated
20.000.000.000 20.723.400.000 633.436.182.000.000. 12.967.101.903
(3.769.769.602) - - - -
(45.978.206.362)
(1.345.500.000) - - -
- 4.318.408.187 1.419.560. - -
16.230.230.398 23.696.308.187 2.052.997. 2.000.000. (33.011.104.459)
- - - - 7.087.033.127
- - - - 214.895.597
- (918.901.373) (543.080.0- -
16.230.230.398 22.777.406.814 1.509.917. 2.000.000. (25.709.175.735)
Maturity Period
14 tahun/years Government bonds
31 Desember 2016/December 31, 2016 Corporate bonds
Kurang lancar/
Substandard Average interest rate
per year
9.51 Government bonds
(21.459.145) 9.8 Corporate bonds
193.618.474
193.618.474 PT BANK HARDA INTERNASIONAL Tbk
31 Desember 2015/December 31, 2015 NOTES TO FINANCIAL STATEMENTS - Continued
As of and For the Year Ended
Kurang lancar/ December 31, 2016
Substandard (Expressed in Rupiah, unless otherwise stated)
9.A SECURITIES - Continued
- e. Allowance for impairment losses
- As of December 31, 2016 and December 31, 2015
- there are no impairment losses in securities.
-
The management believes that no allowance for
- impairment losses in securities to be provided as of
December 31, 2016 and December 31, 2015.
- As of December 31, 2016 and December 31, 2015
there are no securities which are pledged.
37.594.180.584 9.B SECURITIES PURCHASED UNDER AGREEMENTS
19.701.374.817 TO RESEEL
3.187.328.282 As of December 31, 2016, The bank have transaction
60.482.883.683 reverse repo with Bank Indonesia are as follows :
- - - 19.773.766.813
- - - 2.110.945.016
- - - 2.876.122.061
- - - 24.760.833.890
-
- PT BANK HARDA INTERNASIONAL Tbk
- NOTES TO FINANCIAL STATEMENTS - Continued
As of and For the Year Ended
- December 31, 2016
(Expressed in Rupiah, unless otherwise stated)
10. LOANS - Continued
- a. By type of loans and by Bank Indonesia
classification - Continued
Total loans to
- - 21.773.388related parties
- Third parties
104.787.017 21.856.152923.532.55Working capital
- 271.682.524 21.612.560432.070.63Investment
293.198.283 2.283.843. 127.938.68Consumer
669.667.824 45.752.5551.483.541. Total
- Allowance for
(139.142.903) (23.095.46(50.868.103.566) Impairment losses
Total loans to
- 530.524.921 22.657.0941.432.673. third parties
- 530.524.921 22.657.0941.454.447. Total
215.077.619 The average interest rates per year are as follows :
31 Desember 2015/
December 31, 2015
13.5 Working Capital
14.25 Investment
14 Consumer
- Total loans to
- - - 24.726.726related parties
Third parties
- Agriculture,
hunting dan
3.822.060. and forestry
- 6.129.685. Fisheries
Mining and
18.157.213excavation
- - - 137.394.77Manufacturing
- - - 16.407.021Construction
- Wholesale
1.500.000.000 28.568.230660.551.42and retail
- Provision of
accomodation,
- food and
- 309.037.090 - 85.911.889beverage
Transportation,
warehousing
36.449.338.882 and
- 969.846.2326.325.127communication
Financial
- 2.348.896 162.855.57intermediaries
20.678.559.584 Real estate,
leasing services
and servicing
- 1.000.201. 119.559.46company
Educational
- - 5.786.900. services
167.656.935 Health services
and social
- - - 4.529.332. activities
Social services,
sociocultural
and
- - 1.392.548. 18.747.592entertainment
- 5.600.788. 107.525.52Others
1.809.037.090 37.533.9631.373.703. Total
Total loans to
1.594.243.870 24.715.3451.354.415. third parties
- 1.594.243.870 24.715.3451.379.142. Total
3.187.328.282
60.482.883.683
Diragukan/ Macet/ Jumlah/
Doubtful Loss Total Type
(23.913.356.368) Related parties
- -
Wholesale and
36.569.527.315 - - 2.704.707. retail
36.569.527.315 Financial
16.536.403intermediaries
- - 2.551.656. Others
- - 21.792.768Total Allowance
for impairment
- - (19.380.00losses
31 Desember 2016/
December 31, 2016 Total loans to
616.646.221.874 - - 21.773.388related parties
77.625.571.875 Third parties
416.628.066.733 Agriculture,
287.564.553.595 hunting dan
1.398.464.414.077 - - 2.962.115. and forestry
- - 9.199.080. Fisheries
(19.321.702.252) Mining and
- - 21.353.111excavation
1.379.142.711.825
- - 147.265.79Manufacturing
Electricity, gas
- - 268.918.99and water
- - 44.842.284Construction
Wholesale
376.469.541 43.268.957727.906.47and retail
Provision of
accomodation,
food and
- - 119.672.68beverage
Transportation,
warehousing
704.154.521.618
82.333.933.783
453.142.403.710
158.833.554.966 - 198.906.5026.615.833communication
Financial
- - 131.123.43intermediaries
(19.321.702.252) Real estate,
leasing services
and servicing
d. - - 110.300.13company
Total loans to
- 530.524.921 22.657.0941.432.673. third parties
530.524.921 22.657.0941.454.447. TotaL
c. By loan period
Loans classification by loan agreements and the
remaining maturity are as follows:
(50.887.483.569)
1.454.447.155.350
Other significant information related with loans
are as follows:
t bermasalah
sektor ekonomi a. The average annual interest rates for related
Rasio kredit mikro usaha kecil dan menengah parties (Note 29) as of December 31, 2016 and
terhadap total kredit yang diberikan pada December 31, 2015 are 13.75% and 13.75%
tanggal 31 Desember 2016 dan 31 Desember respectively, while the average annual interest
2015 masing-masing adalah sebesar 36,11% rates for third parties as of December 31, 2016
and Dece 31, 2015 are
31 Desember 13.75% respectively.
- 15.054.78874.442.908.541
*) Other restructuring scheme consists of a reductio
rates, rescheduling of unpaid interest and extensi
n tahun berjalan repayment periods for past due interest
diambil alih
n selama tahun PT BANK HARDA INTERNASIONAL Tbk
NOTES TO FINANCIAL STATEMENTS - Continued
As of and For the Year Ended
December 31, 2016
Manajemen berpendapat bahwa jumlah (Expressed in Rupiah, unless otherwise stated)
cadangan kerugian pe 10 LOANS - Continued
an telah memadai. sehubungan d. Other significant information related with loans -
Klasifikasi kredit yang mengalami penurunan continued:
nilai, kredit yang telah jatuh tempo tetapi tidak c. Loans are generally collateralized by
mengalami penurunan nilai dan kredit yang registered mortgages, powers of attorney to
belum jatuh tempo dan tidak mengalami mortgage or sell pledged assets, time deposits
penurunan nilai adalah sebagai berikut: or other guarantees.
2016 dan d. As of December 31, 2016 and December 31,
2015, rincian kredit yang 2015, the detail of non-performing loans based
on economic sector are as follows:
31 Desember 2016/
December 31, 2016
13.209.614.295
3.677.602.648
16.887.216.943
Sub total
31 Desember 2016/Ending balance
December 31, 2016
4.891.323.953
133.022.147
26.424.153
-
1.319.777.593 mentions,
6.370.547.846
mentions,
Kendaraan/
Vehicles
Loans with
Sub total
12.122.713.054
12.429.170
-
12.135.142.224
11.305.185.725
341.669.599
31 Desember 2015/
488.286.900 December 31, 2015
16.867.191.621 Loans
Securities
and placement
4.608.029.637 with other banks
21.475.221.258 Total
12. PREPAID EXPENSES
As of December 31, 2016 and 2015, the details of
prepaid expenses are as follows:
13. FIXED ASSETS - 31 Desember 2015/
December 31, 2015
4.511.928.561 Building rents
148.475.102 and promotion
31.314.589 Insurance
Kendaraan/ Core Banking
Vehicles 1.980.000.000 System (CBS)
Tax on revaluation
757.729.675 (Note 13)
484.521.250 Others
7.913.969.177 Total
Others consist of prepaid expenses of software
maintenance, consultant/professional, business travel
and others.
12.007.370.584
PT BANK HARDA INTERNASIONAL Tbk
200.752.970 NOTES TO FINANCIAL STATEMENTS - Continued
As of and For the Year Ended
- December 31, 2016
(Expressed in Rupiah, unless otherwise stated)
(85.410.500)
-
Peralatan
12.122.713.054 kantor/
Office Jumlah/
equipment Total
10.919.564.799
471.031.426
(85.410.500)
430.556.360 13.159.12756.246.396.659
11.305.185.725
- 182.923.70195.352.870
(5.969.360) (74.862.21(80.831.570)
817.527.329
- - -
- - -
168.366.367 998.632.7131.745.308.898
uk nilai wajar atas tanah yang diPT BANK HARDA INTERNASIONAL Tbk
1 Desember 2014 telah dilakukaNOTES TO FINANCIAL STATEMENTS - Continued
no, Indrastuti dan Rekan, penilai As of and For the Year Ended
yang telah teregistrasi pada Otoritas Jasa December 31, 2016
JK), melalui laporannya tertangga(Expressed in Rupiah, unless otherwise stated)
arkan laporan KJPP Sarwono, Indrastuti
rtanggal 30 Nopember dan 1 Desember
h tersebut dinilai kembali beserta
a. Penilaian dilakukan sesuai Peralatan
(SPI) yang ditentukkantor/
transaksi terkini dalam keten Office Jumlah/
raturan Bapepam-LK No. VIII.C.4equipment Total
nilaian dan penyajian laporan penilaian aset
al. Metode penilaian yang digunakan adalah
- - 3.944.237.778
(2.977.600.000) (284.921.7(3.262.521.768)
182.692.593 11.662.23723.184.268.116
ersih - bangunan
Gain on sale
of fixed assets
8.185.200 1.516.836. (Note 27)
Valuation to determine the fair
as of December 31, 2014 was performed by KJPP
Sarwono, Indrastuti dan Rekan, an independent
valuers registered in Financial Services Authority
(FSA), through its report dated June 27, 2015. Based
Manajemen berpendapat bahwa tidak terdapat perbedaan reports of KJPP Sarwono, Indrastuti dan Rekan date
yang signifikan antara nilai wajar dan nilai tercatat aset November 30 and December 1, 2015, the land has b
selain tanah dan bangunan jika diukur menggunakan revalued, including the buildings. The valuation was
determined in accordance with the Indonesian Appra
Standards (SPI), referring to recent arms length mark
transaction and Bapepam-LKs Rule No. VIII.C.4
regarding valuation and presentation of asset valuati
report in capital market. Appraisal method used is th
AS LAPORAN KEUANGAN - Lanjutan Market Data and Cost Approach Methods.
P engurangan/
Deductions PT BANK HARDA INTERNASIONAL Tbk
NOTES TO FINANCIAL STATEMENTS - Continued
- As of and For the Year Ended
- December 31, 2016
(Expressed in Rupiah, unless otherwise stated)
- 13 FIXED ASSETS - Continued
- The Bank, based on letter No. 227/BHI.UM/XII/2015
dated December 7, 2015 submitted to the Head of th
31 Desember 2015/December 31, 2015 Medium Tax Office Jakarta Utara regarding the reque
for revaluation for tax purposes were filed in 2015 by
Pengurangan/ taxpayer who has revalued its fixed assets.
Deductions
(PMK) Based on (PMK)
2015, No. 191/PMK.01
2015, as
- PMK amended 233/PMK.03/2015 dated
2015, December 21, 2015, the petition filed until the date o
December 31, 2015, will receive special treatment su
- as final income tax to be 3%. Regarding to that matte
the Bank estimated the fair value of fixed assets such
land and buildings, as well as later on increase in fair
value compared to the book value of existing fixed as
conducted tax payment amounted to Rp 757,729,675
of December 16, 2015 recorded in prepaid expenses
(Note 12).
31 Desember/
RDA INTERNASIONAL Tbk Reklasifikasi/ December 31,
NANCIAL STATEMENTS - ContinuReclasification 2016
As of and For the Year Ended Acquisition cost
December 31, 2016 - 9.063.198. Software
n Rupiah, unless otherwise state - 9.063.198. Total
ASSETS - Continued Accumulated amortization:
in allowance impairment for los- 3.336.673. Software
ssets are as follows: - 3.336.673. Total
5.726.525. Net carrying amount
Related parties
Third parties
Total
PT BANK HARDA INTERNASIONAL Tbk
NANCIAL STATEMENTS - Continued
As of and For the Year Ended
December 31, 2016
(Expressed in Rupiah, unless otherwise stated)
S FROM CUSTOMERS - Continued
m customers by type and currency consists
Harda Saving
Tabunganku Saving
Super Plan Saving
Escrow Saving
Total related parties
Super Saving
Harda Saving
Super Plan Saving
Tabunganku Saving
Escrow Saving
Employee Saving
Total third parties
Total Saving deposits
The average interest
rates per annum
y consists of:
Related parties
Third parties
Total
f time deposits as of December 31, 2016
maturity are as follows:
time deposits:
Related parties
1 week
1 month
3 months
6 months
Total related parties
Third parties
1 week
1 month
3 months Demand deposits
6 months Saving deposits
12 months Time deposits
Total third parties Total
Total
Related parties
Third parties
Total
Rupiah
2016 and
31 Desember 2015/
December 31, 2015
Related parties
Super Saving
1.027.561.119.074
Third parties
1.348.127.758.540
1.353.522.537.461
2015
Rupiah
1.409.393.093
1.409.393.093
18.677.927.862
58.617.000.000
77.294.927.862
78.704.320.955
PT BANK HARDA INTERNASIONAL Tbk
NOTES TO FINANCIAL STATEMENTS - Continued
As of and For the Year Ended
23.617.000.000
35.000.000.000
58.617.000.000
The average interest rates per annum (Rupiah):
31 Desember 2015/
December 31, 2015
3.5
0.09
There are no deposits from other banks blocked and/or
pledged as loan collateral as of December 31, 2016 and
a. Taxes payable
31 Desember 2015/
December 31, 2015
PT BANK HARDA INTERNASIONAL Tbk
2.102.536.622 NOTES TO FINANCIAL STATEMENTS - Continued
463.469.747 As of and For the Year Ended
250.000.000 December 31, 2016
56.489.083 (Expressed in Rupiah, unless otherwise stated)
- DEPOSITS FROM CUSTOMERS - Continued
2.872.495.452 c. Time deposits consists of:
b. Tax expenses By period of time deposits:
Tax benefit (expenses) of the Bank consists of:
31 Desember 2015
December 31, 2015 Related parties
- 4.494.766.275 Until 1 month
14.018.772.292 500.000.000 Over 1 - 3 months
14.018.772.292 400.012.646 Over 3 - 6 months
The reconciliation o 5.394.778.921 Total related parties
accordance to statements of profit or loss and other Third parties
comprehensive income with the estimated taxable Until 1 month
income for the yea 231.393.390.386 Over 1 - 3 months
2015 are as follows:48.633.896.291 Over 3 - 6 months
40.539.352.789 Over 6 - 12 months
Total third parties
Total
The average interest rates
per annum
0.09 Rupiah
Total time deposits which are blocked and pledged as
loan collateral as of December 31, 2016 and
18. TAXATION - Conamounted to Rp 161,135,000,000 and
b. Tax expenses - C Rp 202,624,000,000, respectively.
31 Desember 2015 DEPOSITS FROM OTHER BANKS
December 31, 2015 Deposits from other banks based on currency and
(59.996.978.654)
Rupiah
Related parties Giro
Demand deposits
(1.640.670.675) Total related parties
2.781.233.627 Third parties
Demand deposits
468.139.805 Deposits
16.650.000 Total third parties
1.625.352.757 Total
3.991.355.728
109.883.759
(179.350.000)
1.909.193.390 December 31, 2016
5.831.082.877
(52.540.543.020)
-
-
-
Time deposits
1 month
3.000.000.000 3 months
Total
(3.000.000.000)
tax rates to income tDemand deposits
31 Desember 2015 Deposits
December 31, 2015
(59.996.978.654)
(14.999.244.664)
(477.298.348)
1.457.770.719
(14.018.772.293)
Income taxes:
Article 4 (2)
Article 21
(SPT). Article 25
Article 23
Article 29
Total
Non-taxable income
16 Maret Tax expense (benefit)
2015 Bank telah The calculation of Corporate Income Tax in 2015,
permohonan pengurangan conform with the amounts that had been reported by
Surat Tagihan Pajak atas P the Bank to the tax office in its Annual Tax Return
00016/107/07/046/12
er 2012 untuk masa pajak
pai dengan Desember 2007 dari yang
331.610.588 menjadi sebesar
Agung telah mengabulkan permohonan
nai Perkara Peninjauan Kembali Pajak
2007. Hasil keputusan
Agung adalah sebagai berikut :
18 TAXATION - Continued
c. Tax assessment letters
Nomor Registrasi/
Registration Number.
686/B/PK/PJK/2016
688/B/PK/PJK/2016 value
714/B/PK/PJK/2016
No. S KPKB
688/B/PK/PJK/2016 00004/206/07/046/12
00016/107/07/046/12
hasil keputusan tersebut, Bank 00018/203/07/046/12
0.02 00037/207/07/046/12
g dihitung sejak tanggal pembayaran
gan diterbitkannya Putusan Peninjauan
mbalan bunga tersebut sebesar
1.627.387.943 atas
mbayaran pajak PPN barang dan jasa, of December 21, 2012.
n pembayaran PPh badan tahun 2007.
hasil keputusan Mahkamah agung atas
mbayaran atas PPN barang dan jasa
dan tahun 2007, Bank memiliki potensi
3.382.461.264 dan
fiscal year
Surat Pemberitahuan Hasil Pemeriksaan
tertanggal Pajak Based on
015 dan Risalah Pembahasan Hasi tertanggal
Pajak tertanggal 10 Pebruari 2015 yang
oleh Kantor Pelayanan Pajak Madya
ang menetapkan kurang bayar (SKPKB)
enghasilan pasal 4 ayat 2 untuk masa dan
Januari - Desember 2012 dengan jumlah
rus dibayar Rp 469.878.894 termasuk
nistrasi. Bank belum melakukan
atas ketetapan kurang bayar tersebut dan
4 Mei 2015, Bank telah mengajukan
as SKPKB tersebut dan belum terdapat
ang telah dikomunikasikan kepada Bank.
14 Januari 2016, Bank menerima surat
an Permohonan Peninjauan Kembali dan
Memori Peninjauan Kembali No. MPK.- PT BANK HARDA INTERNASIONAL Tbk
2016 NOTES TO FINANCIAL STATEMENTS - Continued
teraan Pengadilan Pajak. Dimana As of and For the Year Ended
enderal Pajak telah menyampaikan
peninjauan kembali kepada Pengadilan (Expressed in Rupiah, unless otherwise sta
ui suratnya No.S-3828/PJ.07 18. TAXATION - Continued
ni 2015 atas Putusan Pengadilan Pajak c. Tax assessment letters - Continued
72/PP/M.XIIB/16/2015. Atas surat Based on the appeals decision dated March
an tersebut, Bank telah memberikan 2015, on May 11, 2015, the Bank has applied for a
Kembali reduction or cancellation of Tax Collection Letter on
3 Pebruari Value Added Tax No. 00016/107/07/046/12 dated
m kontra memori tersebut, Bank November 27, 2012 for the tax period January 2007
menolak seluruh dalil yang disa to December 2007 from the original amount
rat Jenderal Pajak kecuali yang secara Rp 331,610,588 to Rp 21,818,709.
kebenarannya. Sehubungan dengan
ori tersebut, belum terdapat tanggapan
komunikasikan kepada Bank. The Supreme Court has granted the request of the
bank regarding the Review of the Case of Tax for Tax
Year 2007. The cases of the Supreme Court decision
is as follows:
Hasil keputusan
Mahkamah Agung/
Tanggal/ The Result of decree
Date Supreme Court
Dibebankan 28 Juli 2016/
(dikreditkan) ke July 28, 2016
laba rugi/ 28 Juli 2016/
Charged (credited) July 28, 2016
to profit or loss 11 Agustus 2016
August 11, 2016
28 Juli 2016/
July 28, 2016
Based on the results of the decision, the Bank earn
rewards potential interest of
(127.198.315) calculated from the payment date until the
publication of the Review Decision. The interest in
exchange for Rp
508.166.977 Rp 1,627,387,943 for overpayment of VAT for goods
and services, and the overpayment of corporate
(4.162.500) income tax in 2007.
(4.168.630.745) Based on the results of the Supreme Court decision
(3.791.824.583) on overpayment of VAT for goods and services as
well as corporate income tax in 2007, the Bank has
the potential tax refunds
Rp 3,382,461,264 and Rp 141,030,156.
RDA INTERNASIONAL Tbk
NANCIAL STATEMENTS - Continued
r the Year Ended
PT BANK HARDA INTERNASIONAL Tbk
n Rupiah, unless otherwise stated) NOTES TO FINANCIAL STATEMENTS - Continued
N - Continued As of and For the Year Ended
ax - Continued December 31, 2016
(Expressed in Rupiah, unless otherwise stated)
18 TAXATION - Continued
Assessment for fiscal year 2012
Based on Notification Letter of Tax Audit Finding
No. PHP-006/WPJ.02/KP/10/2015 dated January 20,
Dibebankan 2015 and Minutes of Final Meeting on Tax Audit
(dikreditkan) ke Result dat 10, 2015 by Medium Tax
laba rugi/ Office of Pekanbaru,that confirmed the
Charged (credited) underpayment of income tax article 4 (2) for the
to profit or loss period and fiscal year - December 2012
amounting of Rp 469,878,894 that should be paid,
including administrative penalty. The Bank has not
made payment for the tax underpayment assessmen
and as of May 4, 2015, the Bank has submitted the
objection letter for the tax assessment letter and no
477.298.348 results have been communicated to the Bank.
d. Deferred tax
(293.132.717) (1.439.469(1.892.872.663)
Acturarial (gains) losses
MODAL
emegang saham Bank dan masing - masing PT BANK HARDA INTERNASIONAL Tbk
pada tanggal 31 Desember 2016 dan 2015 NOTES TO FINANCIAL STATEMENTS - Continued
As of and For the Year Ended
December 31, 2016
Jumlah (Expressed in Rupiah, unless otherwise stated)
lembar 20 POST-EMPLOYMENT BENEFITS LIABILITIES -
saham/ Continued
Number of Nilai Kini Ke wajiban
shares imbalan pasti/
Suku BungaPresent value of
Discount R benefits obligation
yang 6 18.744.909.924
000.000 menjadi Rp 1.000.000.000.000;
yang 4 16.376.932.414
Putraperkasa
00 lembar saham dengan nilai No. SR-31/PB.333/2015 dated May 29, 20
20.000.000.000 Ofering.
1.861.882.782
1.771.437.677
1.704.215.755
1.449.269.530
1.779.335.872
3.683.135.423
1.101.060.978
1.625.385.527
833.676.100
924.253.526
808.590.839
463.609.441
577.412.993
380.578.931
163.613.554
114.939.932
109.883.759
122.948.179
58.590.000
89.680.993
34.684.532.006
26
Rent
Outsourcing
Professional fee
111.477.000 CBS expense
1.963.215.832 Telephone, electricity
31 Desember 2015/and water
Administration of Bank
Tunjangan/ Indonesia and other banks
Benefits Depreciation of fixed
634.400.000 assets (Note 13)
1.227.324.658 Security
Education and trainings
Loan settlement expense
Arta traffic services
Insurance
105.184.671 Office supplies
1.966.909.329 Amortization of intangible
assets (Note 14)
Transportation
Repair and maintenance
Advertising and promotion
Printed stamp and
postal stationery
Household
Business travels
Donations
Taxes
Processing of license
Others
Total
- Bonus/ Jumlah/
Bonuses Total
90.000.000 2.238.000. Commissioners
390.000.000 3.600.167. Directors
Audit Committee, Risk
Sifat hubungan berelasi/ Monitoring Committee
The nature of relation and Remuneration
Pemegang saham akhir atau perusahaan and Nomination
induk/Ultimate shar33.177.000 749.618.00Committee
513.177.000 6.587.785. Total
saham
Kredit/Loan
ng saham khir yang sama/ PT BANK HARDA INTERNASIONAL Tbk
Simpanan/Deposits NOTES TO FINANCIAL STATEMENTS - Conti
As of and For the Year Ended
Simpanan/Deposits December 31, 2016
r yang sama/ Owned and (Expressed in Rupiah, unless otherwise stated)
y the same ultimate shareholder 29. TRANSACTIONS W -
Kredit/Loans Continued
yang sama/ Owned by the same The details of the relationship and type of
Simpanan/Deposits transactions with related parties as of De
2016 and 2015 are as follows:
Simpanan/Deposits Transaksi/Transactions
yang sama/ Owned by the same
Dana setoran modal/ Capital de
Simpanan/Deposits fund
yang sama/ Owned by the same
akhir/Ultimate Dana setoral modal/
Kredit/Loans Capital deposits fund
Simpanan/Deposits Simpanan/Deposits
kutif/Executive Staf Beban bunga/Interest expense
Simpanan/Deposits
Beban bunga/Interest expense
Transactions with related parties Beban sewa tanah & gedung/ L
31 Desember 2015 building rent expense
December 31, 2015 Beban keamanan & kebersihan/
Security & cleaning expense
Keuntungan penjualan aset tetap/ Gain
21.792.768.119 on sale of fixed asset
Simpanan/Deposits
21.792.768.119 Beban bunga/Interest expense
1.05
perusahaan Simpanan/Deposits
Beban bunga/Interest expense
1.618.495.907 perusahaan Simpanan/Deposits
1.217.686.462 Beban bunga/Interest expense
5.394.778.921 Simpanan/Deposits
Beban bunga/Interest expense
1.409.393.093
9.640.354.383 Simpanan/Deposits
Beban bunga/Interest expense
0.57
Simpanan/Deposits
Beban bunga/Interest expense
Simpanan/Deposits
Beban bunga/Interest expense
- Simpanan/Deposits
Beban bunga/Interest expense
Simpanan/Deposits
Beban bunga/Interest expense
2.848.356.219
1.32
817.009.295
4.769.202.296 Transaksi/Transactions
Assets
9.048.482.817
9.048.482.817
(250.000.000)
(250.000.000)
8.798.482.817
39.545.225.497
- 29
(134.833.110.888) Continued
2015 Bank Transactions with related parties - continu
ukan adanya
TERHADAP
Rp
sebesar charge/maintenance
l 22 September biaya service Rp
2005, for 5 years, starting on December
7 5 tahun, terhitung December 9, 2017.
2012 sampai dengan
jaminannya
amounted to Rp
RDA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN - Lanjutan 2014 until October 14, 2017.
tuk Tahun yang Berakhir Tanggal 3
-
-
TERHADAP 31
730.278.143
313.220.191
185.199.443
- 13 Oktober 2008, yang
- 13 Oktober 2008 October 13,
of Rp
maksimal Rp
34.743.270
20.516.994
198.227.362
- 31,
-
32
2.884.273.560
Non-operating
2.174.250.259 3.642.698. 2.667.257. income (expenses) - net
- 826.993.339 1.207.689. 7.087.033. Income for the period
514.205.410
468.75 - - - 99.900.870.882
6.953.503.996 - 1.463.401. 4.438.926. 14.240.149.088
-
-
1.622.712.742 - - - 234.945.114.871
57.796.986.295 - - - 147.077.993.411
39.701.957.249 116.536.0773.812.7631.379.142.711.825
237.194.975
457.365.748 1.011.226. 779.342.4316.887.216.943
48.335.538.877 - 809.962.562.258.672. 6.370.547.846
6.829.981.069 5.020.007. 112.897.2031.745.308.898
- - - - 11.376.728.353
81.025.361 - - - 5.726.525.553
1.579.196.742 167.292.893.385.461. 96.723.799.626
23.884.850 48.757.616.808 126.136.7986.940.9692.058.463.040.846
239.482.075
46.178.283 6.096.855. 56.781.00010.509.975.262
427.090.543
- 11.303.018.044 161.637.42110.618.331.568.477.838.660
49.344.216.681
- 4.015.082. 25.722.34570.880.006.575
10.514.825 173.461.05100.296.791.906.910.523
- - - 17.506.281.695
- - 309.250.00870.550.000
11.433.754.699 172.728.72137.267.751.676.654.662.275
rapkan manajemen risiko ter 31 Desember 2015/December 31, 2015
f sehingga mampu mendukung pencapaian Jawa TimurLainnya/ Jumlah/
a dan menjaga kelangsungan usah Banten East Java Others Total
risiko yang proaktif akan men4.096.260.587 11.158.8264.490.946. 91.866.642.583
modal
gan modal (Return on Equity) seh2.711.772.346 (9.931.30334.857.650(61.538.066.497)
nilai tambah bagi pemegang saham.
memperhatikan cakupan penilaian penerapan
risiko melalui profil risiko Bank(1.313.970.067) (3.836.9742.346.786. 1.541.087.843
herent risk maupun penilaian ku1.397.802.279 (13.768.272.381.644.258
manajemen risiko serta menyesuaikan setiap
nilaian sesuai dengan peraturan yang baru
ggunakan konsep Risk Based Bank Rating
PT BANK HARDA INTERNASIONAL Tbk
self-assessment yang dilakukan Bank NOTES TO FINANCIAL STATEMENTS - Continued
n 31 Desember 2016, secara keseluruhan, As of and For the Year Ended
risiko yang dihadapi Bank adalah pada December 31, 2016
(dua). Berbagai upaya untuk (Expressed in Rupiah, unless otherwise stated)
nkan penilaian pada peringkat komposit 2 32. SEGMENT INFORMATION - Continued
ilakukan terutama perbaikan dan evaluasi The following is a geographical segment information of
kategori risiko utama yang dihadthe Bank - continued :
siko lainnya. Keempat risiko utama yang
nk adalah risiko kredit, risiko pasar
Jawa Timur Lainnya/ Jumlah/
ko operasional dengan meliba East Java Others Total
Bank dimana Dewan Komisaris dan Direksi OTHER
tugas memastikan penerapan manajemen INFORMATIONS
memadai sesuai kompleksitas dan profil ASSETS
erta memahami dengan baik jen1.087.956.800 1.914.320. 13.194.462Cash
yang melekat pada kegiatan bisnis Bank. Demand deposits with
pengelolaan risiko secara day to day dengan
prinsip kehati-hatian telah - - 120.675.62Bank Indonesia
rapa kebijakan dan prosedur,353.010.085 1.278.589. 2.111.506. other banks
aturan acuan dalam implementasi Placement with
risiko pada seluruh kegiatan bisnis Bank Bank Indonesia
ti kebijakan, strategi, organisasi- - 171.252.82and other banks
anajemen risiko, pengawasan- - 180.164.64Securities
produk dan aktivitas baru, 164.089.774.559 85.830.7041.454.447. Loans - net
The bank also formed a Credit Committee to help the PT BANK HARDA INTERNASIONAL Tbk
Board of director NOTES TO FINANCIAL STATEMENTS - Continued
decisions in accordance with the limits of its authority As of and For the Year Ended
through the Credit Committee Meeting or Directors December 31, 2016
Circular Letter. Th (Expressed in Rupiah, unless otherwise stated)
RISK MANAGEMENT - Continued
1. To ensure that all Risk Management Asset and Liabilities
principle of sound Management Assets/Liabilities is a set of actions and
Bank's Credit Policy procedures designed to control financial position,
2. To ensure that theto support and assist the implementation of directors
duty in maintaining the structure of strong balance
3. Convinced that thsheet, the Bank has established the Asset and Liability
at maturity based on an analysis of the application (ALCO) which is chaired by President
filed by the prospec (also a member), with other members
2 (two) directors, Head of Treasury
4. Provide approval oDivision, Head of Credit and Marketing Division, Head
after obtaining suf of Operational Division, Head of Operational Head
Office, Head of Branch Office, and Head of Risk
5. Provide certain r Management Unit.
as one form of creditALCO is responsible for evaluating, proposing, and
establishing the strategy of Banks funding and
The Bank has develoinvestment. The scope of ALCO is to manage liquidity
conducting regular risk,
s interest rate risk and foreign exchange risk;
portfolio as well as minimize funding costs and maintain liquidity at the
stress testing. Stresssame time; and optimize the acquisition of the Banks
a tool for estimatinginterest income by allocating funds in productive assets
condition" so that the Bank can make appropriate
strategies to mitigate these risks as part of the
implementation of tThe process of managing the Banks assets and
liabilities starts with an assessment of economic
In conducting credi parameters afecting the Bank, which generally consist
very concerned of of inflation rate, market liquidity, yield curve, the
resource who aware exchange rate of foreign currency, and other macro
gradual credit apeconomic factors. The review by the Risk Management
Committee, procedures Unit reported to the Asset and Liability Committee
measuring tool, (ALCO). Then ALCO will define the business strategy in
documentation and tche setting of interest rates on deposits and loans based
loans quality, monit on the conditions, policies and funding allocation,
needed to avoid evaluation of the Bank obligations, monitoring of bank
Performing Loans (NP earnings that have been achieved as well as monitoring
performing debtors,its liquidity position.
of risk and compliance aspects for evaluating
implementation of foCredit risk is risk which arises as a result of
of credit committee counterparty
d failure fulfilling the obligation. The Bank
plafond, and consistmanages credit risk by developing strategies and
expand healthy and fqrameworks as well as running the risk mitigation
eforts on the business aspects of micro lending, retail,
commercial, nor consumption, inter Bank placements
During 2016, loans gand purchases of securities.
parties are still w In order to keep the credit quality of the Bank
required by Bank In maintained properly, then the monitoring of the
credit quality continues to be done on a regular basis,
either by loan category (Retail, Commercial, and
Consumption) as well as overall loan portfolio. Debtor
risk profile measurement system, procedures, risk
management systems, database systems and credit
organizations continue to be refined with an emphasis
on the application of the "four eyes" princ(four
eyes principle) where credit decisions are taken based
on the consideration of the two sides, namely the
development of the business side and the credit risk
Credit Risk - Continued
facilities that
sheet) dan
e sheet), tanpa
protection.
31 Desember 2015
December 31, 2015
120.675.625.707
2.111.506.118
171.252.820.499
18.727.130.000
161.437.518.020
1.454.447.155.350
1.928.651.755.694
524.750.000
524.750.000
risk.
Agriculture, hunting,
0,13 2.962.115. 0,20 and forestry
32.800.000.000 0,38 9.199.080. 0,61 Fisheries
1,30 21.353.1111,42 Mining
Bank/
Bank
2.111.506.118
68.300.000.000
- Perorangan/ Jumlah/
Individu Total
Financial Position
3.015.013.201 Demand
deposits with
3.197.261.236 - 99.900.870Bank Indonesia
76.623.780.555 Demand
deposits with
- 14.240.149other banks
Placements with
Bank Indonesia
2.591.136 and other
76.621.189.419 - 234.945.11banks
Financial
assets for
- - trading
- Securities for
investment
- - 109.475.99purposes
Reverse repo Bank
- 37.602.000Indonesia
fixed
36.379.649.155
161.437.518.020 PT BANK HARDA INTERNASIONAL Tbk
NOTES TO FINANCIAL STATEMENTS - Continued
Market risk is risk As of and For the Year Ended
variables of the por December 31, 2016
the Bank, which adv(Expressed in Rupiah, unless otherwise stated)
RISK MANAGEMENT - Continued
a. Interest Rate Risk
The main components of Bank's liabilities which are
sensitive to movemen The collateral used to mitigate credit risk exposure
from customers, whiland risk mitigation policies specify the types of
are government bon collateral that can be received by the Bank. Bank
purposes, and loans.distinguishes the types of collateral based on the
market developments liquidity and the existence of collateral collateral
provided deposits anbecomes solid and non- solid. Collateral solid is a
mortgage that has a value of liquidity is relatively
Bank performs IRRBBhigh and/or existence was kept under (are not
Risk in the Banking itinerant) such as cash collateral and land/buildings,
changes in interest so it can be cashed or taken over by the Bank when
of Equity) and NIthe loan debtor/group debtors fall into the troubled
calculating the category. Non-solid collateral is collateral that has a
Assets) and RSL (Raterelatively low liquidity value and/or existence is not
Banking book is that(itinerant) such as vehicles, machinery,
positions that are noinventory, accounts receivable, and others.
the measurement of interest rate risk in the trading
book, the Bank usesThe details of the financial and non-financial
calculation of Bank assets obtained by the Bank through the acquisition
of ownership of collateral which is insurance against
financial assets held, which is stated at the lower of
carrying amount and net realizable value on account
of other assetsare as follows
Residential
Shophouse
33 Land
Others commercial
a. property
Fair value
In general, the Bank does not use non-cash collateral
which is taken over for their operational purposes.
The realization of collateral taken is done in the
context of loan settlement.
d. The Traded Financial Assets
Information about credit quality of the maximum
exposure to credit risk of financial assets held for
Government securities
biaya Investment grade
GWM). Fair value
/ other
49.878.850 Interest rate risk of cash flow is the risk that the
future cash flows of a financial instrument fluctuate
because of changes in market interest rates. Fair
value interest rate risk is the risk that the fair value
234.494.993.721 of a financial instrument fluctuated because of
changes in market interest rates. Bank has exposure
to fluctuations in market interest rates prevailing,
either over fair value risk or cash flow.
(1.069.799.658.314)
- - 76.846.823.755
- - -
500.000.000 - -
169.252.820.499
- 14.221.412.142 95.254.581-
- 313.477.003 5.001.000. -
58.617.000.000 - - -
(1.187.676.542.771)(49.906.294.378) 98.122.11776.846.823.755
run) suku bunga secara paralel Suku Bunga Tetap/Fixed Interest Rate
following assumptio> 1 bulan - Tidak
n suku bun ga komponen aset 1 tahun/ dikenakan
n perubahan suku bunga kompo> 1 month - > 1 tahun/ bunga/
changes in interest r1 year > 1 year Interest bearing
n yang sama besar untuk setiap jangka
the yield curve
movement).
sitivitas ini dilakukan secara berkala
n untuk kepentingan ALCO. Tabel
unjukkan sensitivitas atas kemungkinan
ngkat suku bunga pasar, dengan variabel
p tetap, terhadap pendapatan bunga
income:
31 Desember 2015
December 31, 2015 - - 80.450.417.138
-9.713
- - -
9.713
ukan pengukuran risiko suku bunga
nggunakan metodologi yang dapat
kasi risiko suku bunga dari portofolio
change of interest ra2.000.000.000 - -
Sampai dengan
1 bulan/
Until 1 month Decrease on net interest income
due to parallel increase 1%
of interest rate
Increase on net interest income
1.230.514.853.304 due to parallel decrease 1%
of interest rate
65.652.046.696 The Bank measured interest rate risk by using
method that can identify interest rate risk from
6.096.401.417 portfolio of asset and liabilities that sensitive to the
-
1.302.263.301.417 Monitoring of bank exposure to market risk is
performed by Asset and Liability Committee (ALCO)
(Asset and Liability Management
(ALMA)) of market risk exposure in a parameter
that can be accepted as well as maximizing rate of
251.437.017.434 72.068.12514.457.842.516
5.227.959.879 - -
- - -
- - 870.550.000
256.664.977.313 72.068.12515.328.392.516
1 tahun/
Until 1 year
> 3 bulan -
1 tahun
234.945.114.871 > 3 months - > 1 - 5 tahun
1 year > 1 - 5 years
14.221.412.142 Administrative
Accounts
37.602.000.000
6.096.401.417
1.655.964.221.914
(547.708.443.270)
- - -
- - -
- - -
1 tahun/
Until 1 year
- - -
82.007.501.885 449.859.20154.255.849.660
120.675.625.707
- - -
2.111.506.118
- - -
83.001.365.824 452.502.37245.873.396.205
171.252.820.499
50.231.363.130
717.337.564.669 - - -
- - -
21.475.221.258 - - -
- - - -
1.096.278.563.931
- - -
- - -
- - -
- - -
4.443.636.515
138.369.771.873
102.299.956.553
1.353.522.537.461
83.001.365.824 452.502.37245.873.396.205
78.704.320.955
6.952.714.843
1.684.292.938.200
(588.014.374.269)
- - -
33
- - -
- - -
Risk
- - -
ahanan awal
14.127.771.587 989.885.77114.815.627.525
92.207.654.476 452.090.39192.811.545.592
- - -
- - -
106.335.426.063 453.080.27307.627.173.117
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Other Risk
RDA INTERNASIONAL Tbk 1. Compliance risk is a risk that arises because the
AS LAPORAN KEUANGAN - Lanjutan Bank does not comply with legislation
tuk Tahun yang Berakhir Tanggal implementation. The Bank manages compliance risk
by performing a comprehensive review to ensure
dalam Rupiah, kecuali dinyatakan lain) conformity of standard policy operations and
N RISIKO - Lanjutan procedure and implementation of new product with
external regulation. Compliance unit has
tejik adalah risiko antara lain disebabkan implemented assess in order to prevent
etapan dan pelaksanaan strategi Bank irregularities to the applicable legislation and the
epat, pengambilan keputusan rencana other regulation, includes:
tidak tetap atau kurang responsifnya
ap perubahan eksternal. Pengelolaan Realizing the implementation of compliance
gis melalui proses pertimbangan dan culture in all organization level and the business
keputusan setiap kebijakan of the Bank;
komprehensif oleh Direksi dan Komite-
telah dibentuk serta memantau realisasi
tegis dengan membandingkan target yang
dan memastikan bahwa risiko yang akan PT BANK HARDA INTERNASIONAL Tbk
h dalam batas toleransi. NOTES TO FINANCIAL STATEMENTS - Continued
yang berakhir 31 Desember 2016, profil
k Bank berada pada peringkat 3.
DAN (Expressed in Rupiah, unless otherwise sta
33 RISK MANAGEMENT - Continued
Other Risk - Continued
Managing compliance risks that faced by the
Pinjaman Bank, compliance risk management actions
yang diberikan implemented by referring to Bank Indonesias
dan piutang/ regulation about risk management for
Loans and commercial banks;
receivables Ensure the Bank's compliance with the
commitments made by the Bank to the Financial
14.326.073.550 Services Authority (FSA) and/or other competent
supervisory authority.
For the year ended December 31, 2016, rating of the
99.900.870.882 Banks compliance risk profile is 2.
2. Law risk is a risk which is caused by the
14.240.149.088 weakness of juridical aspect, such as law demand,
lack of supporting legislation or the weakness of
engagement as unfulfillment of legitimate contract
234.945.114.871 terms and imperfect binding collateral. Bank
manages legal risk by ensuring all activities and
relationship of business activities of the Bank with
third parties based on the regulation and
requirements that can protect the interests of the
Bank in terms of the law through:
-
Periodic reviews to ensure that all activities and
37.602.000.000 relationship of business activities of the Bank
1.398.464.414.077 with third parties based on the rules and
requirements that can protect the interests of the
Bank in terms of the law;
16.887.216.943 dan Develo of compliance
3.823.930.000 awareness to legal risks to all
level of the organization sustain
1.820.189.769.411
For the year ended December 31
Banks law risk profile is 2.
- 3. Reputation risk is a risk that
publicity related to the business activities of the Ban
or negative perceptions to the
- identification performed on the
- in the functional activities that include transparency
- mencakup (disclosure requirement), customer complaints to
the Banks services, behavior of the Bank's
- employees in serving customers and communication
systems of the Bank and the whole banking system.
-
- For the year ended December 31, 2016, rating of the
Banks reputation risk profile is 2.
-
- - 234.945.11234.945.114.871
-
109.475.993.411 - 109.475.99109.475.993.411
-
-
- - - - -
- - - 37.602.00037.602.000.000
- - 1.398.464. 1.398.464.414.077
-
-
- - 16.887.21616.887.216.943
- - - 3.823.930. 3.823.930.000
set keuangan dan liabilitas keuangan di atas
109.475.993.411 - 1.929.665. 1.929.665.762.822
irment losses
, 2016 and December 31, 2015
ment losses in securities.
Bank Indonesia
TERNASIONAL Tbk
ENTS - Continued
h, unless otherwise stated)
y Bank Indonesia
rties - continued
mpairment losses
rment losses
mpairment losses
TERNASIONAL Tbk
AL STATEMENTS - Continued
d For the Year Ended
lly collateralized by
es, powers of attorney to
edged assets, time deposits
Type
Related parties
Working capital
Investment
Consumer
Total
Allowance for
l intermediaries
Total loans to
related parties
Third parties
Working capital
Investment
Consumer
Total
n-perfoming loan
omic sectors
o small medium enterprises
December 31, 2016 and
5 are 36.11% and 44.08%
TERNASIONAL Tbk
AL STATEMENTS - Continued
Until 1 year
Over 1 - 2 year
Over 2 - 5 year
Over 5 year
Total
Allowance for
impairment losses
13.25% and
TERNASIONAL Tbk
AL STATEMENTS - Continued
d For the Year Ended
Extension of loan
period and other
schemes
restructuring*)
2014 was performed by KJPP
ti dan Rekan, an independent
in Financial Services Authority
eport dated June 27, 2015. Based on
rwono, Indrastuti dan Rekan dated
December 1, 2015, the land has been
the buildings. The valuation was
rdance with the Indonesian Appraisal
erring to recent arms length market
Bapepam-LKs Rule No. VIII.C.4
and presentation of asset valuation
arket. Appraisal method used is the
ost Approach Methods.
characteristics; and
on construction.
ween the fair value and carrying
d buildings were recorded in other
ome and accumulated in equity as
tion of fixed assets.
uation of fixed assets are as follows:
TERNASIONAL Tbk
AL STATEMENTS - Continued
d For the Year Ended
e - buildings
k value - buildings
tion increment
on cost - land
quisition cost -
lation depreciation
TERNASIONAL Tbk
AL STATEMENTS - Continued
d For the Year Ended
K.03/2015 dated
5, the petition filed until the date of
5, will receive special treatment such
to be 3%. Regarding to that matter,
the fair value of fixed assets such as
as well as later on increase in fair
the book value of existing fixed asset,
ment amounted to Rp 757,729,675 as
015 recorded in prepaid expenses
therwise stated)
06/07/046/12
07/07/046/12
03/07/046/12
07/07/046/12
ult of decree
s of the decision, the Bank earn
nd Rp 141,030,156.
TERNASIONAL Tbk
AL STATEMENTS - Continued
TERNASIONAL Tbk
AL STATEMENTS - Continued
d For the Year Ended
service cost
ENTS - Continued
therwise stated)
FITS LIABILITIES -
ed benefits obligation is
e determined by reference
nt bonds. Generally, a
f a government bonds will
ed benefit is calculated
rowth rate, higher salary
ahun 2016/with
Jumlah/Amount
4.660.906.280
331.610.588
624.529.188
ted above may not be 2.453.918.354
hange in the defined benefit 8.070.964.410
at the change in After evaluating the tax assessment letter, and even
olation of one another as though the Bank did not agree to some tax findings,
be correlated. the Bank has fully paid the underpayment amount as
the above sensitivity
f the defined benefit
using the projected unit The Directorate General of Taxation through its
e reporting period, which letter dated December 20, 2013, has been rejected
iability recognized in the the objection submitted by the Bank on tax
underpayment assessment letter of corporate income
n of the defined benefit tax article 29, income tax article 23, and value added
2016 and December 31, tax. Based on the decision of the Directorate General
of Taxation, the Bank has been submitted an appeal
to the Tax Court on March 7, 2014.
16 and December 31,
Based on the Warning Letter No. ST-
01347/WPJ.21/KP.06018,
2013, the Bank had tax arrears of tax underpayment
00004/206/07/046/12 on
assessment of corporate income tax article 29 for
2007 amounting to Rp 11,100,000. On
January 8, 2014, the Bank has paid the tax arrears.
the Tax Courts decision
No. Put.60172/PP/M.XIIB/16/2015 dated March 16,
2015, the Tax Court has partially accepted the
Banks appeal of corporate income tax article 29 and
value added tax. Accordance with the decision, the
Bank has received the tax refund amounted to Rp
2,300,390,190 on May 25, 2015. Upon the appeal
decision, the Bank is trying to make the process of
judicial review to the Supreme Court on corporate
income tax article 29 and income tax article 23.
16,
1.281.614.732
nk Harda Internasional Tbk No.
2.760.580
Suharjo Wiryomartani, S.H., M.Kn.,
624.529.188
20.428.292
1.929.332.792
600,000,000 to Rp 255,000,000,000 derived
2% per month
deposits from PT Hakim Putraperkasa
ng Rp 50,000,000,000;
1168075230 and
amounting to
nk Harda Internasional Tbk No.
00,000,000 to
ng to Rp50,000,000,000;and
unting to Rp58,400,000,000.
0,000 to Rp 100;
U-0015590.AH.01.11 Tahun
1/PB.333/2015 dated May 29, 2015.
of Association;
y to a Public Company;
000,000,000 of
of Banks share.
m Putraperkasa with
196,100,000;
Rp 80,000,000,000.
2016 for year
.01.03.0970743
-AH.01.03.0970744.
Interest cost
Total
ENTS - Continued
therwise stated)
PT BANK HARDA INTERNASIONAL Tbk
Jumlah nilai
saham/
Total amount of
shares
265.196.100.000
19.803.900.000
80.000.000.000
365.000.000.000
45 dated
capital from
capital from
amounting to
PT BANK HARDA INTERNASIONAL Tbk
NOTES TO FINANCIAL STATEMENTS - Continued
As of and For the Year Ended
December 31, 2016
(Expressed in Rupiah, unless otherwise stated)
CAPITAL STOCKS, ADDITIONAL PAID-IN
CAPITAL, GENERAL RESERVE AND DIVIDENDS
& kebersihan/
existing shares;
Rp 80,000,000,000 as the result of initial public
3.65E+09
total nominal value of
Rp 365,000,000,000 with detailed as follows:
2.65E+09
total nominal value of
therwise stated)
on of Lease Agreement
f Petrus Suandi Halim,
en Rachman Hakim and
bk, they have agreed to
ot of land and 4 storey
West Kalimantan. The
extension amounted to
or Rp 1,750,000,000 for 5
r 5 years, starting on
starting on December
ENTS - Continued
therwise stated)
NTINGENCIES
ded in the statements of
table (of-balance sheet):
receivables
ontingencies transaction
Rp 1,000,000,000 and
allowance for
EE ON OBLIGATIONS
(expenses) - net
for the period
deposits with
le assets - net
he Bank's maximum
ancial instruments in
tion (on-balance sheet)
or other loan
OTHER
INFORMATIONS
ASSETS
Cash
Demand deposits with
sification of its loan
Bank Indonesia
other banks
Placement with
Bank Indonesia
and other banks
Securities
Loans - net
Interest receivables
Prepaid expenses
Fixed assets - net
Deferred tax assets
Intangible assets - net
Other Assets - net
Total assets
LIABILITIES
Obligation due
immediately
Deposits from
customers
Deposits from
other banks
Taxes payable
ure, hunting,
Unearned income
Accrued interests
Post-employment
benefits liabilities
Other liabilities
Total liabilities
Non-operating
income (expenses) - net
(45.978.206.362) ncome (loss) for the year
nal services
sis - continued
l Assets That is Not Significant Individually
ectively Assessed Impairment
therwise stated)
classified according
ate of repricing or
therwise stated)
ENTS - Continued
therwise stated)
PT BANK HARDA INTERNASIONAL Tbk
y management is conducted by
ment of funds in the Primary Reserve
Secondary Reserve
tiary Reserve (Tertiary Reserve) in
he criteria and limits specified. The
rall management of liquidity needs
and operationally by the Treasury
ENTS - Continued
therwise stated)
as second line of
e on improving and implementing
s, supervision, assessment, and
nagement process as guidance on
isk management and support
n improving the consideration and
agement risk principle.It also conduct
sessment of the implementation
y and adequacy of internal control on
n which is conducted by internal audit
mplementation of compliance
zation level and the business
HARDA INTERNASIONAL Tbk
AL STATEMENTS - Continued
(Secondary
ed in Rupiah, unless otherwise stated)
Accrued interest
the business activities of the Bank
Other liabilities
Total
tivities that include transparency
ment), customer complaints to
es, behavior of the Bank's
ng customers and communication
k and the whole banking system.
024/SK-
Analisis Laporan Keuangan PT Bank Harda international tbk 2016
Rasio Manajemen Utang
Rasio Utang
Total Utang 1.676.654.662.275
Total Aset 2.079.034.305.073
Rasio manajemen Utang = Total Utang / Total Aset 0.8064583919
Rasio Profitabilitas
ROA
Laba bersih 7.087.033.127
Total Aset 2.058.463.040.846
ROA = Laba bersih / Total aset 0.0034428761
ROE
Laba bersih 7.087.033.127
Ekuitas biasa (25.709.175.735)
ROE = Laba bersih / ekuitas biasa -0.2756616237
Rasio likuiditas
Total Asset Lancar 128467093520
Total Liabilitas Lancar 1.676.654.662.275
Rasio Lancar = Total Aset lancar/ Total Liabilitas Lancar 0.0732412756
Rasio Rentabilitas
Rentabilitas
Laba operasi 295.184.252
Beban operasi (85.278.494.743)
Rentabilitas = (Laba operasi-Beban operasi)/Laba operasi 289.8992016519
Rasio Solvabilitas
modal 381.808.378.571
total utang 1.676.654.662.275
Rasio Solvabilitas 4.3913511499
2015 Kenaikan/ Penurunan dalam Persen
1.703.065.873.807
2.079.034.305.073
0.8191619877 -0.0155080387
7.958.644.780
(148.170.837.918)
-0.0537126259 -0.9550568077
2758584886775.44 17.3622640537
7.087.033.127
2.079.034.305.073
0.0034088101 0.9993506718
7.087.033.127
381.808.378.571
0.0185617538 -15.8510548338
122800326287
1.703.065.873.807
0.0721054471 0.0157523264
7.958.644.780
(85.051.766.763)
11.6867147755 23.8058763495
375.968.431.266
1.703.065.873.807
4.5298108356 -3.0566328435
2016 2015
0.0157523264
-0.0155080387
-0.9550568077
0.0099935067
-15.8510548338
23.8058763495
-0.0305663284
Penjelasan Analisis
Ada kenaikan sebesar 15,7% dari tahun 2015 dan hal ini menggambarkan perusahaan dalam kondisi
yang lebih baik dibandingkan tahun kemarin. Artinya jaminan atas aset untuk setiap kewajiban
lancarnya semakin besar.
Pada tahun 2015 ada Penurunan sebesar 0,5 % yang menunjukkan bahwa kondisi yang lebih baik ,
karena resiko keuangannya semakin rendah
ada penurunan sebesar 0,95% hal ini menunjukkan bahwa laba operasi dapat maenurun sampai
perusahaan tidak dapat memenuhi beban bunga sebesar 0,95%
ada kenaikan sebesar 0,9 dari tahun 2015 dan hal ini menunjukkan bahwa bank memiliki kempampuan
menghasilkan laba berasih berdasarkan tingkat aset yang dimiliki
ada penurunan sebesar 15% dari tahun 2015. hal ini menunjukkan bahwa bank memiliki penurunan
untuk menghasilkan laba bersih yang nilainya 15,85% dari nilai ekuitasnya
ada kenaikan sebesar 23,80% . Hal ini menunjukkan bahwa bank berada dalam kondisi yang baik dan
memiliki kemampuan bank memiliki aset untuk menghasilkan pendapatan sebesar 23,80%
ada penurunan sebesar 3,05% dari tahun 2015 . Hal ini menunjukkan bahwa bank tidak memiliki
kemampuan untuk membayar seluruh kewajibannya . Baik kewajiban jangka pendek maupun jangka
panjang jika bank di bubarkan atau dilikuidasi