Annual Report 2014
The Spirit of a
Partnership
Table of Content
1
The Spirit of Partnership
2
Bank Pundi Profile
4
6
8
9
10
12
14
16
16
Vision, Mission & Value
Bank Pundi at a Glance
Brief Information on the Company
Share Listing Timeline
Financial Highlight
Stock Highlights
Important Events 2014
Name and Address of Supporting Professional Institutions
Composition of Shareholders
72
86
Management Discussion & Analysis
Business Report and Business Support
Business Review
88
92
SME financing
Retail Funding
97
Treasury
Supporting Business Review
18
20
30
36
Management Report
Board of Commissioners Report
Directors Report
Corporate Governance Report
38
The Managerial Structure and
Mechanism of General Meeting of
Sharehoders (AGM)
40
43
50
53
54
59
61
63
63
64
65
65
66
66
Board of Commissioners
Directors
Committees Under the Board of Commissioners
Executive Committees
Corporate Secretary
Internal Audit Work Unit (SKAI)
Implementation of Risk Management and Internal Control System
External Audit
Whistleblowing System (WBS)
Customer Service and Protection
Legal Issues
Employee’s Code of Ethics and Code of Conduct
Corporate Culutral
Providing Funds to Related Parties and
Providing Funds in Large Quantity
66
Funding for Social and Political Activities
67
Transparency of Financial Condition and Non Bank Financial
67
68
Business Strategy Plan for 2015
Compliance Report
98
99
134
145
147
147
148
Capital Disclosures
Risk Management
Human Resources
Information Technology
Operational
Quality Assurance
Company Data
Address and Office Network
194
Audit Report
Reference of Indonesia Financial
Supervisory Authority
Business Report and Suport
Corporate Information
The Spirit of a Partnership
S elaras dengan visi Bank Pundi untuk membangun sinergi
kemitraan dengan pengusaha UMKM, Bank Pundi senantiasa
membangun semangat kemitraan agar dapat memberikan
kontribusi terhadap pertumbuhan ekonomi khususnya pada
UMKM dan perbankan ritel. Jaringan kantor yang tersebar
dari Aceh hingga Papua merupakan cermin dari Semangat
Kemitraan yang dibangun selama ini.
Melalui 207 kantor yang tersebar diseluruh Indonesia Bank
Pundi menjangkau para pelaku UMKM dan menjadi mitra
dalam membangun usahanya. Semangat Kemitraan juga
diterapkan pada bisnis funding karena dana pihak ketiga yang
dihimpun seluruhnya disalurkan untuk pembiayaan UMKM.
Jaringan kantor yang tersebar luas merupakan cermin dari
beragam usaha yang dijangkau oleh Bank Pundi.
Semangat Kemitraan juga diwujudkan melalui pendampingan
dalam mengelola usaha dan edukasi terhadap layanan
Address and Office Network
Audit Report
Bank Pundi
Partnership in Diversity for
Prosperity
Bank Pundi, a symbol of prosperity
B ank
Pundi brand name is originally taken from
Javanese, which means “wallet; bags, purse” it is a
container to be used as a placeto keep and save the
money or valuablesthings.
This name symbolizes the presence of BankPundi as being
a trusted bank and close tothe society to be their “wallets”
that maysupports empowerment and prosperityof the
MSM entrepreneurs for a continuesgrowth.
The brand Pundi recognized as “the only”brand with in
depth understanding ofthe diverse, dynamic Indonesian
society,and their financial need oriented tothe prosperity,
bright future through asynergized partnerships.”
perbankan seutuhnya.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
1
Bank Pundi Profile
Management Report
Corporate Governance Report
Bank Pundi Profile
2
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Management Discussion and Analysis
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
“Semangat Kemitraan menjadi
landasan kegiatan usaha Bank
Pundi agar dapat menjangkau
”
para pelaku UMKM .
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
3
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Vision, Mission &
Value
Vision :
To achieve bright future through
synergistic partnership that
brigde the diversity of Indonesian
society dynamics
Mission :
Being a leading retail bank
and trusted partner for the
Indonesian people through :
PARTNERSHIP
Establish sustainable partnerships based on
genuine caring, dedication and passion for growth.
Promoting a synergized orientation towards
affordability, convenience and grwoth that will
lead Bank Pundi as the bank of choice for Micro
Enterprises, SMEs and individuals.
DIVERSITY
Provides a wide selection of financial products and
services that meet the needs of society in the midst
of its dynamism and diversity.
Developed a competence and excellence
infrastructure that continues support the
affordability of society (customers)
PROSPERITY
Sharpen the potential and strive to increase the
quality of life for individuals who are oriented to
prosperity.
Strive for prosperity through a welfare foundation
which lead to the growth of theMSM entrepreneurs
and the Indonesian society.
4
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
VALUES
Carries a creative and innovative spirit
that may lead Bank Pundi as a profitable bank and
be a market leader in the Indonesia banking industry.
The innovation may start by presenting brilliant and
genuine idea for products and services development
that may resulted to the customers and partners
prosperity.
nInnovative,
Bank Pundi always encourages
with a strong commitment that may ensure the future
welfare of Bank Pundi stakeholder by various aspects.
Bank Pundi will also develop a bright future where
everyone will achieve a triumphant and prosperous
life. Through the innovative financial products and
services, Bank Pundi is confidence to accomplish their
dream.
nOrientation for Growth,
AFFORDABLE
Accessible, Convenience and Practical
assurance in providing a simple banking
transaction for customers’ convenience has become the pillar
of Bank Pundi existence.
By serving an excellence service supported with modern
technology and warm Branch Offices throughout Indonesia,
Bank Pundi presence become a reflection of dedication and
passion in building a prosperous community,
nAccessible,
offered a convenience and simplicity banking
transaction for the customers. Products and services are
friendly users, and the Bank provides sufficient facilities to
build secured and convenience experience for all Bank Pundi
stakeholders.
nConvenience,
being focused on MSME’s growth in Indonesia, Bank
Pundi is required to fully understand the culture and nature
of partnership of its customers. Supported by experiences
resources, Bank Pundi will enable to design products, services
that will suit the market. The information technology should
not be complicated but friendly users and simple, so all
stakeholders may enjoy being part of Bank Pundi.
nPractical,
PROGRESSIVE
Focus on Customers, Innovative and Orientation for Growth
Products and services should be oriented
for the prosperity of the diversity and dynamic customers.
Bank Pundi will also continuously be pro-active to understand
the needs of the customers and partners. Bank Pundi provides
products and services that will suite stakeholder expectation.
PROFFESIONAL
Integrity, Genuine Cares, Experts and Outstanding
Being a financial institution, customers are the
main element for the bank’s growth. In running the business,
Bank Pundi always conduct prudential banking principles and
Good Corporate Governance, whereas the business ethics,
fairness and transparency are also the key factors in building
the customers’ and partners’ trust.
nIntegrity,
Cares, Bank Pundi is initiated to build partnership
with all stakeholders for a social care in order to build
bright future of the Indonesian community. To achieve the
Vision and Mission, Bank Pundi will continuously provide
opportunity for the society, neglecting the social status.
Through this approach, Bank Pundi will improve the life
quality and establish prosperity of the people as expected.
nGenuine
and Outstanding, Elements that contribute
Bank Pundi business are all aspects that may unite the
Bank. Resources, technology facilities as well as products
and services are amongst elements which are required
in achieving the vision. Those components need to be
sharpened continuously. Those elements will become a
competitive advantage that may differs Bank Pundi from its
competitors.
nExperts
nCustomers Focus,
Disahkan melalui Surat Keputusan Direksi PT. Bank Pundi Indonesia, Tbk.
Nomor : 014/SK-DIR/BPI/VI/11 Tanggal 13 Juni 2011 Tentang Pengesahan
Pedoman Nilai-nilai Budaya Perusahaan dan Kode Etik Perilaku Karyawan.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
5
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Bank Pundi At Glance
History of PT. Bank Pundi Indonesia, Tbk. (hereinafter referred to as
“Bank” and “Bank Pundi”) began on 11 September 1992 in the name
of PT. Executive International Bank and started its operations as a
Commercial Bank in Jakarta on 9 August 1993. In 1996, the Bank
changed its name into PT. Bank Eksekutif Internasional.
6
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
Then, in 2001 the Bank became a Public Company, precisely on 22 June 2001
after obtaining effective statement from the Capital Market Supervisory
Agency (Bapepam) through letter No. S-1531/PM/2001 to conduct an Initial
Public Offering as much as 277.5 million shares with nominal Rp 100, - to
the Community and listed the shares on the Jakarta Stock Exchange on 13
July 2001 with stock code BEKS.
Along the way, in 2010, the Bank further changed its name to PT. Bank
Pundi Indonesia, Tbk. (“Bank Pundi”) along with changes in its business
model. If earlier the Bank is more focused on the corporate sector, the
Bank now Pundi focus on developing financing strategies in Micro, Small
and Medium Enterprises (SME) and retail funding for its funding structure.
These changes are as follow up to the entry of PT. Recapital Securities as
the Controlling Shareholder. This change was approved by the shareholders
through the General Meeting of Shareholders held on 30 June 2010.
Changes in the core business strategy aligned with the concept of equality
to prosperity by promoting the empowerment of Micro, Small and Medium
Enterprises (SME) in accordance with the concept which is the fruit of the
thought of Chairman and co-founder Recapital Group, namely Rosan P.
Roeslani and Sandiaga S. Uno.
On the supply side, the Bank Pundi continue to improve the best service
for customers with perfecting facilities services. Now there are 165 ATM
machines spread across 165 Branch Office or Branch Office that is equipped
with Biller Payment such as the purchase of pulses from all providers telco
(telecommunications), taps, Telkom PSTN, Indovision, Fin Pay, payments
11 Credit Cards, Railway Ticket and others. With these facilities, only with
one visit Bank Pundi ATM machines, many needs that the transaction can
be completed and be a practical solution for the needs of daily financial
transactions of customers. In addition, individual customers can enjoy
Bank Pundi services in more than 80,000 ATM machines and ATM Bersama
Prima throughout Indonesia.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
7
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Brief Information on the Company
Company Name : PT. Bank Pundi Indonesia, Tbk.
Head Office Address : Jl.RS.Fatmawati No.12, Jakarta Selatan 12140
BUSINESS SECTOR
Banking
CODE STOCK
BEKS
INITIAL PUBLIC OFFERING
22 Juni 2001
OWNERSHIP
PT.Recapital Securities
67,85%
IF Services Netherlands B.V.
13,33%
Pershing LLC
10,71%
Masyarakat
DATE OF INCORPORATION
LEGAL BASES OF INCORPORATION
8,11%
11 September 1992
-Deed No. 34, made before Sugiri Kadarisman SH., Notary in Jakarta, under the name of PT. Executive
International Bank
-Ratification from the Minister of Justice by Decree No. C2-9246-HT.01.01
-Published in the State Gazette of the Republic of Indonesia No. 103 dated 26 December 1992, Supplement No. 6651
-Operating as a commercial bank as of 9 August 1993 by virtue of Decree of the Minister of Finance of
the Republic of Indonesia No. 673/KMK.017/1993 dated 23 June 1993
June 1993
LEGAL BASES OF NAME CHANGE
BOARD OF COMMISSIONERS
-Deed No. 65 dated 16 January 1996, made before Frans Elsius Muliawan SH., Notary in Jakarta, from
PT. Executive International Bank to PT. Bank Eksekutif Internasional
-Published in the State Gazette of the Republic of Indonesia No. 78 dated 27 September 1996,
Supplement No. 8331
-Approval from the Minister of Law and Human Rights of the Republic of Indonesia by his Letter No.
AHU-3740.AH.01.02 dated 28 July 2010 on Amendment to the Bank’s Articles of Association
-Decision of the Governor of Bank Indonesia No. KEP.GBI No.12-58/2010 dated 23 September 2010 on
Amendment to Business Permit on behalf of PT. Bank Eksekutif Internasional, Tbk. To Business Permit
on behalf of PT. Bank Pundi Indonesia, Tbk.
President Commissioners (Independent)
Endriartono Sutarto
Independent Commissioners
I Goesti V. Bagoes Oka
Commissioners
Y.A. Didik Cahyanto *)
Commissioners
Paulus Wiranata
*) Pending OJK approval
DIRECTORS
AUDIT COMMITTEE
RISK OVERSIGHT COMMITTEE
REMUNERATION & NOMINATION COMMITTEE
President Director
Ivy Santoso
Business Director
Beni Nurtantijo
Operations Director
Maximianus P. Djiwanto
Compliance Director
Taufik Hakim
Human Capital Director
Lungguk Gultom
Finance Director
Noor Romawibowo D.
Chairman
Endriartono Sutarto
Member
Troy Trijono
Member
Edison S.T. Marbun
Chairman
I Goesti V. Bagoes Oka
Member
Edison S.T. Marbun
Member
Mohammad Syafiri
Chairman
Endriartono Sutarto
Member
Dedy Rifdy Ramsey *)
Member
Lieke Roosdianti
*) Resigned on November 10, 2014
8
CORPORATE SECRETARY
Christiana M. Damanik
NOTARY
Fathiah Helmi, SH
PUBLIC ACCOUNTANT
KAP Hendrawinata Eddy Siddharta & Tanzil (Member of Kreston International)
REGISTRAR
PT. Sirca Datapro Perdana
SHARES ENLISTED IN
PT. Bursa Efek Indonesia
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
Share Listing Timeline
22 June
2001
Initial Public Offering as much 277,500.000
shares having a nominal value of IDR 100 per
share and at the offering price of IDR 140
per share
13 July
2001
Share Listing in PT. Bursa Efek Jakarta under
the Share Code of BEKS
20 July
2005
Increase of issued and paid-up shares
without pre-emptive rights from IDR
77,500,000,000 to IDR 81,375,000,000
2 December
2008
Increase of issued and paid-up shares
without pre-emptive rights from IDR
81,375,000,000 to IDR 85,375,000,000
30 June
2010
Capital Increase by Rights Issue (HMETD)
I as much as 5,122,500,000 shares at the
offering price of IDR 100 per share
6 July
2010
Approval for Share Listing from Rights Issue
(HMETD) I in the Indonesian Stock Exchange
by Letter of PT. Bursa Efek Indonesia
No. S-04207/BEI.PPJ/07-2010
15 September
2011
Capital Increase by Rights Issue (HMETD)
II as much as 4,980,208,333 shares at the
offering price of IDR 100 per share
21 September
2011
Approval for Share Listing from Rights Issue
(HMETD) II in the Indonesian Stock Exchange by
Letter of PT. Bursa Efek Indonesia No. S-06418/
BEI.PPJ/09-2011
30 August
2012
Capital increasedthrough the Right Issue III
with Pre-emptive Rights of 2.499.798.302 as
many shares with an offer price shares Rp.
120.- per shares
5 September
2012
Approval for Share Listing from Rights Issue
(HMETD) III in the Indonesian Stock Exchange by
Letter of PT. Bursa Efek Indonesia No. S-06138/
BEI.PPJ/09-2012
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
9
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Financial Highlight
(in million rupiah)
FINANCIAL DATA
2011
2012
2013
1,561,622
5,993,039
7,682,938
9,003,124
9,044,046
0.45%
612,751
3,554,336
5,654,001
6,788,775
6,578,209
-3.10%
1,305,059
5,529,798
7,028,754
8,285,208
8,407,900
1.48%
Deposits
1,159,818
5,322,511
6,756,642
7,673,461
7,639,046
-0.45%
Total Equity
256,563
463,241
654,184
717,916
636,146
-11.39%
Interest Income
115,744
515,943
1,490,694
1,620,706
1,679,997
3.66%
Interest Expense
76,095
273,451
495,470
647,757
875,581
35.17%
Total Assets
Loans – Gross
Total Liabilities
Net Interest Income
39,649
242,492
995,224
972,949
804,416
-17.32%
Other Operating Income
27,030
77,530
102,982
111,112
123,785
11.41%
Other Operating Expenses
118,792
520,005
854,040
970,473
953,457
-1.75%
Operating Profit (Loss)
(156,323)
(169,612)
71,553
12,447
(148,229)
-1.290,88%
Profit (Loss) Before Tax
(166,312)
(171,575)
68,220
102,429
(148,550)
-245.03%
Net Profit (Loss)
(88,646)
(147,253)
46,865
96,272
(119,173)
-223.79%
Total Outstanding Shares
5,976.25
9,258.51
10,755.12
10,755.12
10,755.12
0.00%
Profit (Loss) per Share
(25.96)
(21.66)
4.80
8.95
(11.08)
-223.79%
Comprehensive Profit (Loss)
(90,161)
(117,991)
14,255
63,732
(81,770)
228.30%
FINANCIAL RATIO (%)
2010
2011
2012
2013
2014
ROA
(12.90)
(4.75)
0.98
1.23
(1.58)
ROE
(84.44)
(50.55)
9.52
14.44
(16.31)
Loans to Total Deposits
52.83
66.78
83.68
88.46
86.11
CAR-Taking into Account the Credit
Risk, Operational Risk and Market
Risk
41.42
12.02
13.27
11.43
10.05
NPL ratio – Gross
9.12
9.95
50.96
6.75
6.94
NPL Ratio – Net
4.03
3.95
4.81
3.39
4.85
Margin of Net Interest Income
3.51
8.20
16.64
13.04
9.65
Operating Costs to Operating
Income
157.50
118.69
97.77
99.65
108.21
508.67
1193.72
1074.43
1154.06
1321.69
83.57
92.27
91.49
92.03
92.97
19
187
207
207
207
1,500
6,691
8,200
8,130
6,189
Liabilities to Equity
Liabilities to Total Assets
Number of Offices
Number of Employees
10
2014
GROWTH
2013-2014
2010
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
Corporate Information
Address and Office Network
Total Assets
Audit Report
Loan - Gross
(in billion Rupiah)
10,000,000
9,003.12
9,000,000
9,044.05
7,682.94
8,000,000
7,000,000
4,000,000
4,000,000
3,000,000
2,000,000
5,654.00
5,000,000
5,000,000
3,000,000
6,788.78 6,578.21
7,000,000
6,000,000
5,993.04
6,000,000
(in billion Rupiah)
3,554. 34
2,000,000
1,561.62
612,75
1,000,000
1,000,000
2010
2011
2012
2013
2014
2010
Third Party Fund
2011
2012
2013
Non-Performing Loans (NPL) – Net
(in billion Rupiah)
6,56.64
6,000,000
4,03
5,322.51
4,85
4,81
5,00
4,00
5,000,000
3,95
3,39
3,00
4,000,000
3,000,000
2,000,000
(in %)
7,673.46 7,639.05
8,000,000
7,000,000
2014
2,00
1,159.82
1,00
1,000,000
2010
2011
2012
2013
2014
2010
2011
2012
2013
2014
Net Profit (Loss)
(in billion Rupiah)
96.27
100,000
46.86
50,000
2010
2014
2011
2012
2013
(50,000)
(100,000)
(88.65)
(150,000)
Number of Offices
Number of Employees
9,000
8,200
8,000
8,130
6,691
7,000
(119.17)
(147.25)
6,189
6,000
187
5,000
207
207
207
2012
2013
2014
4,000
3,000
2,000
1,500
19
1,000
2010
2011
2012
2013
2014
2010
2011
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
11
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Stock Highlights
PERIOD
HIGHEST
LOWEST
CLOSING
TOTAL STOCKS
VALUE (IDR)
131
130
130
11,337,500
1,431,075,000
April – June
169
157
168
39,497,500
6,402,091,000
July – September
169
125
125
115,392,000
17,703,494,500
131
120
120
159,843,000
20,469,910,500
January – March
135
119
126
111,399,500
13,921,800,500
April – June
140
110
120
64,938,000
8,179,792,000
2012
January – March
October – December
2013
July – September
120
86
97
12,129,500
1,262,374,000
October – December
100
84
84
7,815,000
726,440,500
January – March
99
81
86
10,398,500
890,761,900
April – June
97
78
80
11,921,500
1,014,117,300
100
79
83
23,993,400
2,055,533,700
95
74
80
11,392,900
923,695,800
2014
July – September
October – December
Stock Performance
PERIODE
TOTAL STOCKS
VALUE (IDR)
2014
January
1,697,100
February
2,954,500
256,089,100
March
5,746,900
487,230,600
April
4,999,200
443,196,300
May
4,440,800
370,687,200
June
2,481,500
200,233,800
July
5,302,900
425,894,800
August
8,331,900
762,726,500
September
10,358,600
866,912,400
October
3,271,000
261,294,100
November
4,702,400
387,690,600
December
12
147,442,200
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
3,419,500
274,711,100
57,706,300
4,884,108,700
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
Closing Price 2014
94
95
89
90
86
87
86
85
85
83
82
81
80
80
80
Nov
Dec
80
75
70
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
13
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Important Events
23 January
2014
The inauguration of the office relocation Ladies Branch
Palembang from Jalan Veteran to Jalan Kapten Rival
No.1370-1371, Palembang. Delivery of the cone by Rica
Djoenaedi, Chief of Funding (second left) and Nita
Ernawati, Regional Funding Head Sumatra (left).
5 March
2014
Signing Payment Point Online Banking (PPOB), namely
Fastpay between PT. Bank Pundi Indonesia, Tbk.
(Director: Mr. Taufik Hakims and Mr. Beni Nurtantijo) with
PT. Multiwealth Milky Way (Director: Mr. Didier Noor Ali
and Mr. Gembong Prakoso) to utilize the features of bill
payments and branch network.
14
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
29 April
2014
The award “The Best Performance in Complaint
Handling” of PT Rintis Sejahtera (represented by
Mr. Suryono Hidayat) to PT. Bank Pundi Indonesia, Tbk.
(represented by Mr. Beni Nurtantijo, Director).
9 June
2014
General Meeting of Shareholders of PT. Bank Pundi
Indonesia, Tbk. which was held at the Hotel Grand
Kemang, South Jakarta.
Business Report and Suport
9 June
Corporate Information
2014
Public Expose Annual financial performance in 2013 of
PT. Bank Pundi Indonesia, Tbk.
20 Augustv
2014
2014
The signing of the cooperation agreement between
PT. Bank Pundi Indonesia, Tbk. (represented by Mr. Paulus
Wiranata, Director) with Telkomsigma (represented by
Mr. Judi Achmadi, Director) for the implementation of
chip technology.
11 September
2014
Cutting conerice by the Directors of Bank Pundi to
celebrate the anniversary of Bank Pundi to 22, held at
the Central Office.
Address and Office Network
30 October
Audit Report
2014
The prize by Mr. Taufiq Hakim, Director, to the motorcycle
raffle winner for performing debtors in Denpasar
Bali which represents 100 other winners throughout
Indonesia. Handover was witnessed by IB Dwi Kencana,
Lending Group Head.
10 November
2014
Photo with the old board and the new management
results Annual General Meeting Extraordinary Salam
PT. Bank Pundi Indonesia, Tbk.
21 November
2014
Submission of Mien Uno Charter Award Foundation to
Bank Pundi on participation in the program “Together
Advancing the Nation” through the provision of
scholarships to students who shelter under Mien Uno
Foundation. Christiana Bank Pundi represented by
M. Damanik, Corporate Secretary (second from right).
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Report
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Management Discussion and Analysis
Name and Address of Supporting Professional Institutions
PUBLIC ACCOUNTANT
KAP Hendrawinata Eddy Siddharta & Tanzil (Member of Kreston International)
Ariobimo Sentral 3rd Floor
Jl.HR Rasuna Said Kav. 5 Blok X2
Jakarta 12950
NOTARY
REGISTRAR
Fathiah Helmi, SH.
PT. Sirca Datapro Perdana
Graha Irama, Lt. 6C
Wisma SIRCA, Jl. Johar No. 18, Menteng
Jl.HR. Rasuna Said Blok X-1, Kav. 1-2
Jakarta 10340
Kuningan, Jakarta Selatan
Composition of Shareholders
Share Ownership 2014
Share Ownership 2013
10.71%
10.71%
8.11%
13.33%
13.33%
67.85%
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8.11%
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
67.85%
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2014
No.
Shareholders
Quantity of Shares
Audit Report
2013
%
Total (IDR)
Quantity of
Shares
%
Total (IDR)
1
PT Recapital Securities
7,296,964,802
67.85
729,696,480,200
7,296,964,802
67.85
729,696,480,200
2
IF Services Netherlands B.V
1,434,300,000
13.33
143,430,000,000
1,434,300,000
13.33
143,430,000,000
3
Pershing LLC
1,151,717,814
10.71
115,171,781,400
1,151,717,814
10.71
115,171,781,400
4
Masyarakat
872,134,537
8.11
87,213,453,700
872,134,537
8.11
87,213,453,700
10,755,117,153
100.00
1,075,511,715,300
10,755,117,153
100.00
1,075,511,715,300
Total
Share Ownership Structure
ROSAN PERKASA
73%
ELVIN RAMLI
SANDIAGA SALAHUDIN UNO
15%
12%
PT. TRIPILAR
GUNAPERKASA
ROSAN PERKASA
99%
1%
PT. RECAPITAL
ADVISOR
ROSAN PERKASA
99.90%
0.10%
PT RECAPITAL
SECURITIES
PT BANK PUNDI
INDONESIA, Tbk.
PT RECAPITAL ASSET
MANAGEMENT
PT ASURANSI JIWA
RECAPITAL
PT ASURANSI
RECAPITAL
PT Recapital Securities 67.85%
IF Services Netherlands BV 13.33%
Pershing LLC 10.71%
Masyarakat 8.11%
PT Recapital Advisor 99.60%
PT Recapital Securities 0.40%
PT Recapital Advisor 95.00%
PT Recapital Securities 5.00%
PT Recapital Advisor 98.20%
PT Recapital Securities 1.80%
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Discussion and Analysis
Management Report
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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“Revitalization Program has
improved the effectiveness of the
Organization and have a higher
quality of human resources
and become much more
”
efficient bank.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Bank Pundi Profile
Management Report
Corporate Governance Report
Board of Commissioners Report
Endriartono Sutarto
President Commissioner (Independent)
20
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Management Discussion and Analysis
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“Amid the many uncertainties that little much effect on the performance of Banking, the
Board remains committed to strengthen its oversight function with a focus on strengthening
risk management, good corporate governance and internal control systems”
Dear shareholders, almost all of 2014, there was a tightening
of liquidity impacting on rising interest rates significantly due
to lower interest income from banking business.
In the second half of 2014, the challenges increase as a result
of rising inflation, the impact of raising their subsidized fuel
prices, in addition to the uncertainty of the Fed’s policy which
has led to the strengthening of the US dollar against almost all
currencies of the world. This has led to the reversal of foreign
capital (capital reversal) which put more pressure on the
rupiah exchange rate so as to achieve the level of Rp.12.385, per USD at the end of the year. November to December 2014,
aligning BI monetary policy by raising the BI rate by 25 bps
to 7.75% after the government’s decision to raise subsidized
fuel prices.
The economic slowdown and rising interest rates provide a
significant adverse impact to the banking sector. Throughout
2014, banks had to face a slowdown in credit growth and
increasing competition in the field of finance. This resulted
in a decline in the performance of banks include net interest
margin impact on the profitability of the banking sector. At
the end of December 2014, the national bank credit grew
11.60%, lower than the previous period. Banking liquidity is
also getting tougher with increasing LDR of up to 89.30%,
while the public funds only grew by 12.30%.
trillion. Thus the Loan to Deposit Ratio (LDR) was maintained
at a rate of 86.11% compared to the year 2013 by 88.46%.
Effect of economic conditions in 2014 also had an impact on
the micro business segment. Weakening purchasing power,
has resulted in the weakening of the debtor’s ability to pay,
so the quality of loans in this segment to decrease sharply.
NPL net at the end of 2014 to 4.85%, an increase if compared
to the year 2013, which amounted to 3.39%. The condition
of the national economy has also caused not achieving the
NIM due to the deteriorating credit quality and higher interest
expense as a result of the liquidity crunch. Consequently, the
Bank must Pundi net loss of Rp. 119.17 billion after taxes, which
ultimately affect the CAR are eroded up to be 10.05%.
With all of the above conditions, Bank performance Pundi
recognized in 2014 was not in accordance with the set targets.
Although much remains to be improved, but the Board of
Commissioners looked at Management has made maximum
efforts in particular in following the direction of the Board of
Commissioners to undertake various improvement efforts and
efficiency measures. Step perform Revitalization program of
the Organization, has contributed to reduce the cost burden
of Labor, while also further enhance the effectiveness of the
higher quality of human resources. Bank Pundi at the end
of 2014 the Bank has been transformed into a much more
efficient, but with increased effectiveness.
Performance in 2014
The above conditions are sufficient to give effect to the
Bank’s business Pundi. So that liquidity is maintained, the
Bank was forced to set policy Pundi slow the growth of the
business. Total assets at the end of 2014 maintained in the
range Rp.9,04 trillion Rp.9,00 trillion in 2013. Meanwhile,
total loans throughout 2014 to reach Rp.6,58 trillion, a slight
decline compared to the year 2013 by Rp.6,79 trillion. LDR is
maintained to be in the range of 80% -90% according to the
provisions of BI, so that by the end of 2014 the total third
party funds reached Rp.7,64 trillion, relatively stable when
compared to the same period the previous year at Rp.7,67
Throughout 2014, the BOC continued to encourage the
directors to make various improvements, especially in the
credit granting process so that the credit quality can be
maintained (zero tolerance towards initiation of credit that
is not in accordance with), accelerating the completion of
non-performing loans, optimizing the office network as well
as maintain the liquidity and conduct efficiency in all lines
of work. In addition, the necessary measures and strategic
breakthrough deal with the situation forward by evaluating
the business model of the bank and the evaluation of the
quality of the overall performance of the bank.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Report
Corporate Governance Report
Management Discussion and Analysis
Application of Risk Management
BOC should give attention to the practice of good governance
in order to achieve an increase in value. These three
committees under the Board of Commissioners, namely
the Audit Committee, Risk Monitoring Committee and
Remuneration & Nomination Committee - an active role to
ensure that all mechanisms of oversight and control can
function as well as possible.
Throughout 2014, the BOC continued to strengthen the
oversight function that is focused on strengthening risk
management, good corporate governance and internal
control systems.
Active cooperation between the Board of Commissioners
and Directors to be maintained during 2014 through a
joint evaluation meeting regularly to discuss strategy and
performance of the Bank’s business, as well as the latest
market developments.
We hope that the strengthening of risk management, good
corporate governance, internal control, strengthening the
capital structure, the efficiency of the overall as well as
capacity building of human capital in order SDM Bank Pundi
really become human resources disciplined by the quality of
qualified, so that all of it becomes a strong foundation for the
Bank coffers in anticipation of increasingly fierce competition
in future.
In the future, the function of “internal control” and “checks
and balances” that has a layered role expected to be improved.
Fostering a culture of risk awareness and compliance culture
in all units of the risks arising and the observance of applicable
regulations. Compliance and risk management functions
should still be a priority.
Prospects in 2015
2015 expected national economic conditions will not improve
soon, due to the global economy will still filled with uncertainty.
The new government also will start the implementation of the
program, so it still would not be optimal in driving national
economic growth. In addition, in 2015 the national banking
system is also expected to be immediately prepare for the
implementation of the ASEAN Economic Community.
Looking ahead, the dynamics in the economic sector must still
be observed. Directors are expected to open up opportunities
for synergies with institutions to financing of SMEs as the
focus of the Bank’s business can continue to grow Pundi.
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
In the midst of increasing complexity and intensity of
competition, the Board will also strengthen supervisory
functions related supporting infrastructure both increased
productivity of human capital and technological aspects in
Bank Pundi.
Strong commitment of the Directors in improving and
enhancing the quality of human resources, quality of
service, the application of good corporate governance,
risk management, cost control, is believed by the Board of
Commissioners can increase the value of Bank Pundi eyes of
stakeholders.
Changes in the Board of Commissioners and Directors
In the General Meeting Extraordinary Shareholders on 10
November 2014, the Meeting accepted the resignation of
Br. Dedy Rifdy as Commissioner and Mr. Ramsey. Ramono
Sukadis as Director. At the same time, the meeting also
approved the appointment of Ms. Ivy Santoso, who previously
served as Chief of Credit became Director (has obtained the
approval of the Financial Services Authority and became
effective on 4 February 2015) replaces Br. Paulus Wiranata
designated as Commissioner and Br. Noor Romawibowo
D. Director who has obtained the approval of the Financial
Services Authority and became effective on 23 February 2015.
In the Board of Commissioners, Br. Paulus Wiranata previously
Managing Director is appointed member of the Board of
Commissioners and has been approved by the Financial
Services Authority and has been effective since 22 December
2014, while Br. YES. Cahyanto learners who up to this Annual
Report is published is still awaiting approval from the Financial
Services Authority. By increasing the number of members of
the BOC, the BOC will consist of 4 people is 2 Independent
Commissioner and two Commissioners and in compliance
with current regulations concerning the composition of the
Independent Commissioner.
On this occasion, the Board, would like to thank Br. Ramsey
and Mr. Dedy Rifdy. Ramono Sukadis who for more or less 4
years this has much to contribute to the Bank’s Pundi.
I also congratulate the new duties for Br. Paulus Wiranata;
Miss. Ivy Santoso and Br. Noor Romawibowo D. I believe that
the experience in the world of banking and finance industry
are loaded owned by the new Directors will further accelerate
growth efforts in the future.
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Appreciation
BOC, also thanked all the stakeholders and the shareholders
who have always provided support to the Bank Pundi, as
well as to the customers for their trust to the Bank Pundi.
Hopefully the cooperation so far we have intertwine, can
continue in the years ahead. In particular, we wish to express
their gratitude to the regulator on supervision throughout the
year, and also the controlling shareholder, Recapital Group
through PT. Recapital Securities, for their support and trust
relentless.
Finally, to the Directors and all employees.
PT. Bank Pundi Indonesia, Tbk. The board’s appreciation
for their dedication and the tremendous efforts that have
been shown to encourage the Bank’s performance Pundi in
achieving higher performance amid the difficult situation in
2014. Congratulations to work in 2015, good luck in 2015 will
be much better than the years previous.
Thank you,
Jakarta, 6 March 2015
For the Board of Commissioners
Endriartono Sutarto
President (Independent) Commissioner
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Corporate Governance Report
Management Discussion and Analysis
Duties and Supervisory Report of the Board of Commissioners
In carrying out the task of monitoring and providing advice
to the Directors, Board of Commissioners guided by the
provisions of the Articles of Association of PT. Bank Pundi
Indonesia, Tbk. and the legislation in force as well as good
corporate governance. BOC performed supervisory duties
responsibly, objectively and independently. Proactively, BOC
provides guidance and advice to the Directors starting from
strategy formulation, to the implementation phase of the
program and ensure that the application of internal control,
risk management, good corporate governance is executed in
a comprehensive, effective and efficient.
BOC is not involved in the decision-making operations of the
Company, except for the provision of funds to related parties
and other matters set forth in the Articles of Association and
statutory provisions in force. In carrying out its duties and
responsibilities is assisted by the BoC organ composed of the
Secretary of the Board of Commissioners, Audit Committee,
Risk Monitoring Committee, and the Remuneration &
Nomination Committee.
Implementation of Duties and Supervisory Responsibilities
in 2014
During 2014, the Board of Commissioners with 13 (thirteen)
meetings, including eight (8) joint meetings with the Directors.
The focus of the supervision conducted by the Board of
Commissioners for 2014 include:
• Monitoring and feedback suggestions on efforts to achieve
the Bank’s business plan, in particular to the achievement
of several important aspects of the business plan such as
improvement in asset quality, through a more selective
lending, third-party funds at a cheaper cost, productivity,
and efficiency.
• Oversight and input and encourage Directors to take the
necessary steps including cost reductions optimally in
efforts to improve the Bank.
• Ensure the implementation of the principles and practices
of Good Corporate Governance (GCG) at all levels of the
organization to monitor the results of self-assessment
of the GCG and encourage the improvement of corporate
governance practices.
• Ensure the internal control system to monitor followup the findings and recommendations of Internal Audit
24
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Unit (SKAI), the results of the supervision of the Financial
Services Authority (FSA), and the results of the audit Public
Accounting Firm (KAP).
Performance in 2014
The Company’s financial performance in 2014 has not been
recognized in accordance with the business targets. The
conditions in addition due to internal factors, factors also
influence them ekstenal return rate microborrowers gets
credit without collateral is relatively very small, as well as
in deposits interest rates soared ahead of and during the
implementation of legislative elections and the presidential
election.
Remediation efforts have been done on the Directors,
among others, through improved system approval and loan
disbursement, collection a more intensified, including savings
in all areas. Savings made have been able to reduce operating
expenses significantly, however, the pressure of CKPN high
enough, has led efforts above have not been fully lifted Bank
Pundi’s performance throughout 2014.
The financial condition of the Company to be a loss (net) of
Rp.119,17 billion, primarily because of declining NIMs at the
end of 2014 amounted to 9.65% over the same period in
2013 amounted to 13.04% as a result of a decrease in credit
quality and the high average load Third Party Funds rate.
Increased the rate to 75 bps in 2014 contributed an impact
on net interest income due to the increase in deposit rates
is not accompanied by the increase in lending rates. Net
interest income becomes Rp.804,42 billion at the end of
2014 compared to the same period in 2013, namely Rp.972,95
billion.
Total assets at the end of 2014 only slightly increased to
Rp.9,04 trillion Rp.9,00 trillion in 2013. Meanwhile, total loans
reached Rp.6,58 trillion, a slight decline compared to the year
2013 by Rp.6,79 trillion or down of 3.10%. Macroeconomic
conditions also affect the business climate not least in the
micro-finance segment. Company’s focus on micro-finance
only feel the impact which resulted in a decline in credit
quality. Net NPL to 4.85% compared to the same period the
previous year at 3.39%.
Meanwhile, third party funds reached Rp.7,64 trillion,
relatively stable when compared to the same period the
previous year at Rp.7,67 trillion. Achievement of Third Party
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Funds little restrained due to the slowdown in credit growth
in order to position LDR can be maintained according to the
specified regulator. The level of liquidity, as reflected by the
LDR, is within the range set by the Regulator, and shows that
the level of liquidity can be managed and maintained at the
level of 86.11% compared to the year 2013 by 88.46%.
The Board also looked at the necessary efforts to further
optimize operational efficiency, considering the ratio of
Operating Expenses to Operating Income (ROA) in 2014
increased compared to the previous period, which amounted
to 99.65% at the end of 2013 amounted to 108.21% at the end
of 2014 because of the high level of reserves and the cost of
funds.
Capital management a little hiccup caused by the complexity
of the business characteristics of SMEs in which the level of
capital that is reflected by the Capital Adequacy Ratio (CAR)
can be maintained in accordance minimum requirements set by
regulators. Bank capital in 2014 is shown by the position of a
CAR of 10.05% lower than the CAR in 2013 amounted to 11.43%.
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are groundbreaking and strategic situations ahead with
evaluating the business model of the bank and the evaluation
of the quality of performance of the bank as a whole.
• Settlement of Non-Performing Loans
To accelerate the collection of problem loans either through
a more intensive and selective for the restructuring of
credit still has prospects.
• Increase of Efficiency
Office Network optimization and continued efficiency
measures in all lines of work, including a reduction in the
workforce to a level that can still be tolerated in maintaining
the operations of the Bank can still run well, in order to
reduce costs significantly.
• Capital
BOC perform coordinated actions by the Controlling
Shareholders to be able to do a capital increase or merger
with other National Bank in order to maintain CAR Bank
Pundi remain above the minimum requirements required
by Bank Indonesia.
Supervisory Activities in 2014
In his capacity overseeing the company’s activities, the Board
through the Audit Committee, the risks in reaching Monitoring
Committee and the Remuneration & Nomination Committee
has been working well in accordance with the scope of their
respective duties and with the rules and regulations. The scope
of duties and responsibilities of surveillance carried out through:
• Implementasi Good Corporate Governance (GCG),
Improving the application of the principles of GCG
consistently and continuously and constantly carried out
repairs and improvements are needed so as to enhance
the reputation of the company and to support business
development in the future.
1. Meeting of Board of Commissioners
2. Meeting of Board of Commissioners and Directors
3.Committee Meeting with the Directors and the relevant
business unit
4. Scheduled visit to the working areas of Bank Pundi
• Risk Management
Improve the management of business risks. Declining credit
quality that impact on the increasing number of CKPN lead
to erosion of the CAR became 10.05%. These conditions
resulted in a decrease in the composite ranking risk profile.
Composite rating risk profile in 2014 was moderate. Going
forward, the Bank will increase the strengthening of risk
management, good corporate governance and internal
control systems.
Discussion of Commissioners, Directors and related work
units committed during 2014 concluded that there are several
aspects that need the attention of the Directors as follows:
• Fund Raising
DPK fixing composition with improved low-cost funds
through savings program development is accompanied by
the development of ATM features to meet the needs of the
business/enterprise customers.
• Loans
Fixing the loan process so that the credit quality can be
maintained (zero tolerance towards initiation of credit that
is not in accordance with), while also encouraging steps
• Compliance
Socialization and internalization function and a culture of
compliance (compliance awareness) on an ongoing basis at
all levels Bank Pundi, in order to prevent deviation from the
rules and regulations. Fostering a culture of risk awareness
and compliance culture in all units of the risks arising and
the observance of applicable regulations. Compliance and
risk management functions should still be a priority.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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• Internal Control
Improve the performance of the Internal Control System to
continue to refine the working procedures of the Internal
Audit Unit to “internal control” and “check and balance”
run optimally.
• Human Capital
Human Capital in order to develop the capacity of human
resources Bank Pundi really disciplined with qualified
quality, so therefore, all of it becomes a strong foundation
for the Bank Pundi in anticipation of increasingly fierce
competition in future.
Bank’s Business Plan (BBP) Approval and BBP
Realization Supervisory Report
BOC together with the Audit Committee, Risk Monitoring
Committee, and the Remuneration & Nomination Committee
constantly monitors management and conduct a thorough
assessment of the performance of the Company based on the
Bank’s Business Plan and Corporate Plan that has been set.
In order to carry out oversight of the Bank’s Business Plan,
the Board has conducted a study and the input and approval
of the Bank Business Plan Year 2015-2017 proposed Directors
in November 2014. In addition to this, the Board also has
submitted a Business Plan Implementation Monitoring
Reports Bank for the period of the second semester in 2013
in February 2014, and the Report of the Implementation
Monitoring Business Plan for the period of the first semester
of 2014 in the month of August 2014 to the FSA.
Appointment of Public Accountant
One result of the decision of the AGM Year Book 2013 dated
9 June 2014 is to provide the power and authority to the
Board of Commissioners to determine public accounting firm
audit the Company’s Financial Statements for the financial
year 2014 and to determine the honorarium and other
requirements for the KAP.
Taking into account the recommendation of the Audit
Committee, the Board has determined the Public Accounting
Firm (KAP) Hendrawinata Eddy Sidhartha & Tanzil-firm
global members Kreston, registered in Bank Indonesia and
Bapepam-LK (Bapepam-LK transformed into the Division
of Capital Market Supervisory Authority Services Finance
effective from 1 January 2013), to carry out checks Bank Pundi
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Management Discussion and Analysis
financial Statements for the fiscal year ending 31 December
2014. Determination of KAP was conducted in accordance
with the procedures and provisions of applicable law.
Composition of the Board of Commissioners and the
Committees under Supervision of the Board of Commissioners
I. Bank Pundi on 9 June 2014 has organized the Annual
General Meeting and the results have been reported to the
Financial Services Authority.
Bank Pundi on 10 November 2014 has held General Meeting
Extraordinary Shareholders (EGM) which accepted the
resignation of one member of the Board of Commissioners
(Br. Dedy Rifdy Ramsey) and 1 member of the Directors (Br.
Ramono Sukadis) and appointed Br. Paulus Wiranata who
previously served as a Director of the Company became a
member of the Board of Commissioners. The meeting also
raised the first members of the Board of Commissioners,
namely Mr. Y.A. Didik Cahyanto. Results of Annual General
Meeting has been reported to the Financial Services
Authority. Following up the results of the Extraordinary
General Meeting of the Bank Pundi have applied for the fit
and proper test to the FSA, as follows:
1.Letter No. 501/Dir-BPI/XI/14 dated 17 November
2014, request for Test Fit and Proper Test on behalf
of Mr. Paulus Wiranata as a Member of the Board of
Commissioners
2.Letter No. 565/Dir-BPI/XII/2014 dated 17 December
2014, request for Test Fit and Proper Test on behalf
of Y.A. Didik Cahyanto as a Member of the Board of
Commissioners.
On 22 December 2014, the FSA has approved the appointment
of Mr. Paulus Wiranata Commissioners as letters No.SR239/D.03/2014. On the approval letter of appointment of the
Commissioner, Bank Pundi has followed up by reporting the
appointment of Mr. Paulus Wiranata effective as Commissioner
since 22 December, is to:
1. FSA accordance with the letter No.008/BPI-Dir // 2014
dated 5 January 2014
2.LPS according the letter No.076/BPI-Dir // 2014 dated
26 January 2014
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This is consistent with PBI No.11/1/PBI/2009 on Commercial
Banks as amended by Regulation No.13/27/PBI/2011, the
statement effective member of the Board of Commissioners
shall be reported to the FSA no later than 10 days since declared
effective.
While Mister Y.A. Didik Cahyanto to date this Annual Report was
published are still awaiting approval of the Financial Services
Authority.
Thus, to the composition of the Independent Commissioner is
still in accordance with the regulations set by the FSA, which is
at least 50%.
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b. Risk Monitoring Committee
c. Remuneration and Nomination Committee
The whole Committee has duties and obligations in
accordance with both their respective tasks and provide
recommendations and reports to the Board on matters that
need the attention of the Board in performing its duties and
functions. Read more about the composition of the Board of
Commissioners and the Committee which assists the Board
of Commissioners contained in the chapter on the Board in
Good Corporate Governance Report in this annual report.
Similarly, the BOC’s report on the implementation of
surveillance programs for 2014.
II. The BoC is assisted by several Committees composed of:
a. Audit Committee
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Board of
Commissioners
From left to right
1
Y.A DIDIK CAHYANTO *)
2
ENDRIARTONO SUTARTO
3
PAULUS WIRANATA
4
I GOESTI VIRAGUNA BAGOES OKA
Commisioner
President Commissioner (Independent)
Commisioner
Independent Commisioner
*) Pending OJK Approval
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Report
Directors Report
Ivy Santoso
President Director
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Discussion and Analysis
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Directors Report,
2014 was a year full of challenges for the national economy
and the banking industry with subsidized fuel price increase at
the end of the year and the increase in electricity tariff (TDL)
which resulted in an increase in the inflation rate to 8.36%. To
anticipate the impact of inflation, the government raised the BI
rate gradually from 6% to 7.75% at the end of December 2014.
In addition, the rupiah also depreciated so touched a Rp.12.385,
- per USD.
Central in domestic economic conditions were not yet conducive,
2014 is also the year in which the Indonesian people elect
representatives of the people and the seventh president of the
Republic of Indonesia.
The above conditions also have an impact on the banking industry
that is growing both in terms of slowing credit growth as well as
third party funds. Credit growth dropped from 21.60% in 2013 to
11.60% in 2014. The growth in third party funds also slowed at
12.30% compared with 13.60% in the previous year. In addition
to slowing credit growth, tight liquidity leading to higher interest
rates resulting in increase in cost of third party funds, especially
for deposits.
Bank Pundi was not immune from the challenges that occurred
throughout 2014. However, the bank Pundi considers that these
dynamics should be a valuable lesson in running the business in
the future.
Bank Pundi seeks to maintain a stable business growth and take
anticipatory action against the possibility of worsening external
conditions. To that end, the Bank Pundi focus on increasing the
efficiency and profitability of the four strategies that slow down
business growth, improving asset quality, maintaining liquidity,
and continue the revitalization program of the Organization.
Bank Pundi reluctantly must establish policies to slow the growth
of the business so that liquidity is maintained. Bank Pundis focus
on asset quality control is done with a more intensive collection
and credit restructuring. Bank Pundi form a Task Force to make
it more responsive to the condition of the debtor’s cash flow, and
strengthen credit risk management. However, these efforts have
not been fully able to suppress the loss of quality that is reflected
from the increasing NPLs in 2014 is 4.85% net slightly below the
maximum set by BI regulations.
In terms of maintaining liquidity, the Bank Pundi encourage
the growth of low-cost funds (savings and current accounts)
were conducted among others by increasing retail customers.
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However, as a small-scale banks, deposits are still the mainstay
of Bank Pundi in maintaining liquidity. To maintain liquidity, the
growth of third party funds was aligned with the position of SME
loans. Thus the liquidity can be maintained as reflected in the
LDR at a rate of 86.11% compared to the year 2013 by 88.46%.
Revitalization Organization passed in 2014. The program is
carried out so that the Bank Pundi filled by qualified resources
with an amount corresponding to the needs of the Bank. As a
result, at the end of 2014 Bank Bank Pundi become much more
efficient and effective.
Performance in 2014
Although the Bank Pundi set policies to slow the growth of
the business, business growth can be said to be stable and not
completely decline in 2014.
Total Assets Rp.9,04 trillion at the end of 2014, stable compared
Rp.9,00 trillion in the same period in 2013. The growth in credit
slowed as reflected in the position of total loans at the end of
2014 amounted to Rp.6,58 trillion if compared Rp.6,79 trillion a
year earlier. Nonperforming loans stood at 4.85% net.
On the liabilities side, the Bank Pundi also had to face macroeconomic pressure in the form of rising interest rates on deposits.
Along with the strategy to maintain liquidity, the growth of third
party funds was harmonized with the credit position, so that at
the end of 2014, total third party funds reached Rp.7,64 trillion
with a relatively stable position than it was in 2013 by Rp.7,67
trillion. Rising interest rates also affect the net interest margin
(NIM), which fell to 9.65% at the end of 2014 compared to the
same period of 2013 by 13.04%.
Facing the challenges and hard enough to maintain business
continuity, since the middle of 2014 Bank Pundi focus on efforts to
maintain credit quality and efficiency in the field of organization
and cost.
Strategic steps that run the Directors to focus on the establishment
of good credit quality that is slowing SME lending since July
2014. This step is carried out for the Bank to better focus on the
improvement of credit quality. Lending in the next month we
are evaluating in the near future considering the conditions of
liquidity and credit quality performance in particular branches.
While the efficiency program is divided into two parts, namely
Revitalization Organization and cost control. Revitalization
Organization forwarded as a tool for ensuring the Bank has
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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qualified human resources with good productivity by doing a
re-evaluation of the competence and performance assessment.
As part of quality improvement, throughout 2014, the Bank Pundi
removing unproductive 1,941 employees from the ranks Account
Officer, Credit Analyst and other support fields.
Cost control also includes evaluating the cost of health insurance
in accordance with the needs of employees and the renegotiation
of outsourcing contracts of information technology and
communications systems.
The costs arising from improvements in the quality caused Bank
Pundi posted a loss (net) of Rp.119,17 billion.
The impact of the improvement measures are expected to bring
better efficiency in 2015 and improve company performance.
Services division, Bank Pundi continue to make improvements,
especially in ATM features by adding biller payment facilities.
Another initiative undertaken is the marketing and communication
activities through the mass media and in the event the customer
meeting. Management regularly communicates and conditions
Bank Pundi program to stakeholders particularly the depositors.
Throughout 2014, the Bank held 9 times Pundi depositors
conference held in various cities throughout Indonesia. For SME
borrowers who are loyal with a good track record, Bank Pundi
also provide an appreciation in the form of lottery motors. This
activity aims to improve the relationship with the debtor, Pundi
wider introduction to the public and a better understanding of
banking, in particular micro banking.
Management Discussion and Analysis
Improvement in the organizational structure
In an effort to simplify business processes and enhance the
effectiveness of the control function, the Bank Pundi negate the
functions Area Manager in the lending business. Supervisory
functions of each office directly under the supervision of the
Regional Lending Head.
Revision on credit approval process and credit policies
Bank Pundi also perform the separation of operational functions
and review of the business team. Thus the business team will only
focus on sales and marketing. While reviewers and operational
functions directly supervised by the Directorate respectively. The
purpose of this separation is to strengthen the independence
in carrying out their respective functions so the quality of the
business will be maintained.
In addition to the separation of functions, Bank Pundi is also
undertaking the training and certification of the entire team of
reviewers in 2014 to improve the competence and monitor the
quality of human resources.
From the policy side, the second half of 2014, Bank Pundi stop
unsecured credit products and a focus on credit with perfect
assurance.
Improved control upon compliance with the loan
agreement terms
In 2014, the Bank Pundi start Post Booking Review regularly every
three months on each branch as part of the monitoring process
of the credit. In addition, eligibility for the credit agreement to
restrict without exception.
Challenges in 2014
Unfavorable macro economy also brought severe challenges
for the Bank Pundi where credit quality has decreased in 2014.
Fueled by a variety of factors, both external and internal, some
customers who previously had a good record on the decline
of ability or even no longer able to fulfill the obligation to
return loan.
Banks then responds by performing the steps in an effort to
minimize the recurrence of similar things, especially in improving
the management of credit risk. These measures include:
1)Improvement in the organizational structure as well as the
readiness and capability of human resources;
2)Repair credit approval process and credit policy;
3)Improved control over the fulfillment of a credit agreement.
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
In addition to increasing the effectiveness of work with higher
quality HR Organization Revitalization Program also reduce the
cost burden of Labor. Bank Pundis in late 2014 has become the
bank much more efficient and effective.
Prospects in 2015
Indonesia has closed 2014 with GDP growth slowing, the rupiah
weakened, and the fall in world oil prices. The new government
has used the opportunity of low oil prices to remove fuel subsidies
on 1 January 2015 are expected to improve the country’s trade
balance.
Structural reforms and improving the investment climate is
expected to accelerate infrastructure development. All of this is
expected to help drive sustainable GDP growth.
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Bank Pundi will focus on financing SMEs with better business
models. With the support of the controlling shareholder, Bank
Pundi will conduct a study to carry out corporate actions in 2015
to strengthen the business both build synergy with other parties
as well as an increase in capital organically.
Appreciation and Closing
Results of General Meeting of Shareholders (EGMS) Bank Pundi
dated 10 November 2014 has accepted the resignation of Mr.
Dedy Ridfy Ramsey as Commissioner and Mr. Ramono Sukadis
as Director of Bank Pundi. Meeting also appointed Mr. Paulus
Wiranata who previously served as Managing Director of Bank
Pundi and Mr. YA Didik Cahyanto as Commissioner.
The EGM has also raised me to be the new Managing Director
and Mr. Noor Romawibowo as Director of the Directors of Bank
Pundi equip new ones. I interpret the appointment as Director
of the new, which is derived from the Bank’s internal Pundi as
strong evidence that the regeneration process in the Bank Pundi
going well.
On this occasion, on behalf of the entire Directors, I thank you
for the dedication given by Mr. Dedy Ridfy Ramsey and
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Mr. Ramono Sukadis who has given his dedication to the Bank
Pundi.
We also like to welcome to Mr. YA Didik Cahyanto and Mr. Noor
Romawibowo, and we are optimistic that the track record that
has been held will provide added value to the Bank Pundi. In
particular I would like to thank Mr. Paulus Wiranata which now
sits on the Board of Commissioners, on the baton given and
guidance provided.
The closing remarks, allow me to thank all stakeholders who have
given full support to the Bank Pundi. Especially to the customers
for their trust and support during 2014 and previous years and
future. Our gratitude also goes to Bank Indonesia, the Financial
Services Authority as well as the controlling shareholder,
Recapital Group through PT. Recapital Securities for the support
provided over the years.
Finally, thanks are due to the Board of Commissioners for their
guidance and support during the year 2014 and the employees
for their tremendous efforts throughout 2014.
We will continue to kindle the spirit of partnership to continuously
deliver services and the right financial solutions.
Thank you,
Jakarta, 6 March 2015
For the Directors
Ivy Santoso
President Director
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Management Report
Board of
Management
From left to right:
1
MAXIMIANUS P. DJIWANTO
2
NOOR ROMAWIBOWO D. *)
3
RICA DJOENAEDI
4
IVY SANTOSO **)
5
BENI NURTANTIJO
6
LUNGGUK GULTOM
7
TAUFIK HAKIM
Operations Director
Finance Director
Chief of Funding
President Director
Business Director
Human Capital Director
Compliance Director
*) Effective as of 23 February 2015
**) Effective as of 4 February 2015
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Corporate Governance Report
Management Discussion and Analysis
Business Report and Suport
Corporate Information
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Audit Report
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Corporate Governance Report
Management Discussion and Analysis
Corporate Governance Report
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Corporate Information
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“ Bank Pundi is committed to
applying the principles of Good
Corporate Governance (GCG) as
a cornerstone in the business
of creating intangible assets for
the Bank Pundi, the confidence
of customers, investors and
stakeholders.
”
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The practice of good corporate governance is a tool for
maintaining business continuity, maintain the trust of
stakeholders, and foster corporate integrity. Bank Pundi
is committed to applying the principles of Good Corporate
Governance (GCG) as a cornerstone in the business of
creating intangible assets for the Bank Pundi, the confidence
of customers, investors, and stakeholders the Company in the
competition of banking services, so that the bank Pundi can
operate and grow sustainably.
Bank Pundi are well aware that the implementation of
GCG consistently will strengthen the bank’s competitive
position Pundi, maximizing the value of the company,
manage resources and risks more efficiently and effectively.
Therefore the Bank Pundi ensure that corporate governance
implemented properly.
GCG implementation at Bank Pundi referring to Bank Indonesia
Regulation (PBI) No. 8/14/PBI/2006 dated 6 October 2006
on the Implementation of GCG for Commercial Banks and
Bank Indonesia Circular Letter No. 15/15/DPNP dated 29
April 2013 on the Implementation of GCG for Commercial
Banks. In practice, the Bank Pundi always follow the latest
developments and best practices applicable GCG and with
regard to ethics and best business practices.
To optimize GCG implementation is good, Bank Pundi
continues to encourage increased coverage GCG
implementation in various aspects and at all levels and the
level of organization of the company, among others, continue
to disseminate GCG ongoing basis and to implement self
assessment GCG assessment on a regular basis to support the
implementation of GCG increasingly effective. In addition, the
Bank Pundi among other things continue to improve internal
reorganization, strengthening the internal control system,
update the necessary systems and procedures periodically,
and always apply the transparency.
THE MANAGERIAL STRUCTURE AND MECHANISM OF
GENERAL MEETING OF SHAREHOLDERS (AGM)
During 2014, the Bank has organized two (2) times the AGM,
namely:
38
Management Discussion and Analysis
the Board of Commissioners for the fiscal year ended
31 December 2013, and ratified the Company’s financial
statements for the fiscal year ended 31 December 2013,
audited by accounting firm Hendrawinata public opinion
of Eddy & Siddharta with “unqualified by paragraph
explanation” as stated in its report No. 110/01/FD/I/
BPI-I/14, dated 27 March 2014.
- Certify the Financial Statements for the fiscal year
ended 31 December 2013, thereby providing release
and discharge full responsibility (acquet et de charge)
to all members of the Directors and the Board of
Commissioners for the actions of management and
supervision that have been implemented during the
financial year ended on 31 December 2013, to the extent
such actions are reflected in the Annual Report and
Financial Statements for the financial year ended 31
December 2013.
Second Agenda:
- Approve the appropriation of Company Net Profit
amounted Rp.96.272.364.448, - (ninety-six billion, two
hundred and seventy-two million three hundred sixty
four thousand four hundred forty-eight rupiah), all
used to cover the Company’s accumulated losses from
previous financial years.
Third Agenda:
- Approve to authorize the Directors with the approval
of the Board of Commissioners to appoint Public
Accountant registered in the Financial Services
Authority as a Public Accountant of the Company, to
audit the Company’s Financial Statements for the year
ended 31 December 2014 and to authorize the Directors
to set the number honorarium of the Public Accountants
and other requirements.
Fourth Agenda:
- To delegate authority to approve the Shareholder/of the
Company to decide the allocation of salary and other
benefits for each member of the Board of Commissioners.
I. Annual General Meeting held on 9 June 2014 with the
decision as follows:
- Agreed to delegate authority to the Board of Commissioners
to determine the amount of salaries and other allowances of
the members of the Directors.
First Agenda:
-Receive and approved the Annual Report, including
Supervisory Report which has been implemented by
II.Extraordinary General Meeting held on 10 November
2014. In the meeting agenda of the first eliminated, so
the agenda discussed in the meeting agenda only second
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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and third with the decision as follows:
Board of Commissioners
Second Agenda:
Approve Change Purpose Use of Proceeds Limited
Public Offering (PUT) III, as a follow-up results of
examination Technical Financial Services Authority
(FSA), so that the rest of the proceeds from the Rights
Issue which is still based Report on Utilization of Funds
(LRPD) for the period ended 30 September 2014,
amounting Rp.23.667.354.919, - (twenty-three billion, six
hundred and sixty-seven million three hundred fifty-four
thousand nine hundred and nineteen rupiah) which was
originally based on a prospectus PUT III is allocated for
the renovation of offices converted into working capital
for loan.
Third Agenda:
Approved the resignation of Mr. Dedy Rifdy Ramsey as
members of the Board of Commissioners and Civil Ramono
Sukadis as Director of the conclusion of the Meeting.
Approved the appointment of Mr. Y.A. Didik Cahyanto
as Commissioner and Mr. Drs. Paulus Wiranata as
Commissioner, who previously served as Managing
Director.
Appointment Mister Y.A. Didik Cahyanto and Mister Drs.
Paulus Wiranata as Commissioner force since obtaining
the approval of the Financial Services Authority through
fit and proper test.
Thus the composition of the Board of Commissioners
prior to obtaining approval from the Financial Services
Authority over the appointment of the new Board of
Commissioners of the above is as follows:
President/Independent
Commissioner
Endriartono Sutarto
Independent
Commissioner
I Goesti Viraguna Bagoes Oka
Commissioner
Y.A. Didik Cahyanto
Commissioner
Drs. Paulus Wiranata
Approved the appointment of Mr. Ivy Santoso as Director,
replacing Mr. Drs. Paulus Wiranata who was appointed
Member of the Board of Commissioners and Mr. Noor
Romawibowo D. as Director.
Appointment of Mr. Ivy Santoso as Managing Director
and Mr. Noor Romawibowo D. as Director effective since
obtaining the approval of the Financial Services Authority
through fit and proper test.
Thus the Directors prior to obtaining approval from the
Financial Services Authority over the appointment of a
new member of the Directors of the above is as follows:
Directors
Director
M. Puguh Djiwanto
Director
Beni Nurtantijo
Director
Taufik Hakim
Director
Lungguk Gultom
The composition of the Directors after obtaining
approval from the Financial Services Authority over the
appointment of the new Directors, is as follows:
Board of Commissioners
President/Independent
Commissioner
Independent
Commissioner
Direksi
Endriartono Sutarto
I Goesti Viraguna Bagoes Oka
Composition of the Board of Commissioners after obtaining
approval from the Financial Services Authority over the
appointment of members of the Board of Commissioners
are new, are as follows:
President Director
Ivy Santoso
Director
M. Puguh Djiwanto
Director
Beni Nurtantijo
Director
Taufik Hakim
Director
Lungguk Gultom
Director
Noor Romawibowo D.
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Approve give release and discharge full responsibility
(volledig acquit et de charge) for the Commissioners and
Directors who resigned, for the period of office 1 January
2014 up to 10 November 2014, will be awarded after
approval of the financial statements of fiscal year 2014
the Annual General Meeting of the fiscal year 2014 held
in 2015.
Approve authorizes the Directors to declare in a
separate notarial deed regarding changes to the Board
of Commissioners and Directors after obtaining approval
from the Financial Services Authority and to conduct
No
Name
Management Discussion and Analysis
the notification and registration to the authorities.
BOARD OF COMMISSIONERS
BOC Bank Pundi consists of four (4) members, chaired by the
Commissioner and all domiciled in Indonesia, 2 of 4 Commissioners
(including the Chairman) are Independent Commissioners. 3
members of the Board of Commissioners have passed the fit and
proper (Fit and Proper Test) in accordance with the approval of the
Financial Services Authority (FSA) and 1 member of the Board of
Commissioners are still in the process of getting approval from the
FSA according to the table below:
Authority’s Approval
Title
No.
Date
1.
Endriartono Sutarto
President/Independent
Commissioner
12/71/GBI/DPIP/Rahasia
7 June 2010
2.
I Goesti Viraguna Bagoes Oka
Independent Commissioner
13/118/GBI/DPIP/Rahasia
28 Oct 2011
3.
Paulus Wiranata
Commissioner
SR-239/D.03/2014
22 Dec 2014
4.
Y.A. Didik Cahyanto *)
Commissioner
-
-
*) Pending OJK approval
auditor, Bank Indonesia supervision result and or the
Financial Services Authority;
6. Giving approval for a number of things agreed upon by
the Directors to the extent not contrary to the Bank’s
Articles of Association and the legislation in force;
7. To inform Bank Indonesia within 7 (seven) days after
the discovery of violations of legislation in the field
of finance and banking, and state or estimate the
circumstances that may endanger the survival of the
Bank;
8.Establish at least Audit Committee, Risk Monitoring
Committee, and the Remuneration and Nomination
Committee:
a.BOC must ensure that Komitekomite has been
carrying out its duties effectively;
b. Committees are responsible to the BOC.
According to the requirements set forth in the Bank Indonesia
regulations concerning the implementation of Good Corporate
Governance, the Board of Commissioners do not double
post and not having family relations to the second degree
with fellow members of the Board of Commissioners and/
or Directors. In the performance of its duties, the Board has
established guidelines and work rules governing the duties
and responsibilities, ethics and working time and the holding
of a meeting (SK Commissioner No. 007/SK-KOM/BPI/X/11
dated 10 October 2011).
Duties and Responsibilities of the Board of Commissioners
Directive and the Charter, the duties and responsibilities of
the Board of Commissioners include:
1. Duties and responsibilities independently;
2. Ensure the implementation of GCG in each of the Bank’s
business activities at all levels of the organization;
3.Carry out supervision of implementation of the tasks
and responsibilities of the Directors is to direct, monitor,
and evaluate the implementation of the strategic policy
of the Bank, as well as providing advice to the Directors;
4. Ensure Directors have follow-up report on the findings
of the external audit and internal audit;
5.Ensuring that the Directors has followed up on audit
findings and recommendations from SKAI, external
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
9. Provide a report on the supervisory duties that have been made during the fiscal year prior to the AGM.
Performance of Duties of the Board of Commissioners
During 2014 the Board of Commissioners has been carrying
out its duties and responsibilities, among others, include:
1. Oversee the implementation of the principles of good
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corporate governance in the Bank Pundi;
2. Conduct a review of the 2013 Annual Financial Statements
and Quarterly Financial Report 2014 in the newspaper;
3.Approval on Bank Business Plan (RBB) 2015-2017 which
has been submitted to the Financial Services Authority;
4. Supervision of realization of the RBB and submit a report
to the Financial Services Authority (semi-annual);
5. Conduct regular meetings with the Committees under the
Board of Commissioners to discuss the performance and
the Bank’s strategic plan Pundi;
6.
Oversee the implementation of the tasks and
responsibilities of the Directors through regular meetings
with the Directors related to the implementation of the
Bank’s strategic policy Pundi;
7. Ensure that the Directors always follow up the findings of
internal and external audit (Financial Services Authority)
in 2014;
8.Delivering accountability for supervisory duties that have
been made during the financial year 2013 to the General
Meeting of Shareholders in 2014.
Recommendations of the Board of Commissioners for 2014
Make recommendations to the relevant Shareholders the
appointment:
1. The public accounting firm to audit the annual financial
statements of the Company in 2014 (the recommendation
of the Audit Committee)
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2.Candidates for members of the Directors and the new
Commissioner in 2014 (the result of recommendations of
the Remuneration & Nomination Committee)
Delivering a recommendation/referral to the Directors to:
1. Perform a variety of improvements, especially in the credit
granting process so that quality can be maintained with
good credit (zero tolerance towards initiation of credit that
is not in accordance with), accelerating the completion of
non-performing loans, optimizing the office network as
well as maintain the liquidity and efficiency in all lines of
work;
2.Perform steps and strategic breakthrough deal with the
situation forward by evaluating the business model of
the bank and the evaluation of the quality of the overall
performance of the bank;
3.
strengthening risk management, good corporate
governance, internal control, strengthening the capital
structure, the overall efficiency and capacity development
of the discipline of Human Capital in a sustainable manner;
4.Continue to improve the functioning of the “internal
control” and “checks and balances” that have a layered
role, through a culture of risk awareness and compliance
culture in all units of the risks arising and the observance of
applicable regulations. Compliance and Risk Management
function also remains to be a priority.
Frequency and Attendance of Commissioners Meeting in 2014
Total
No
Name
Title
Rapat
Hadir
Percentage of
Attendance
1.
Endriartono Sutarto
President/Independent Commissioner
5
5
100%
2.
Dedy R. Ramsey *)
Commissioner
5
4
80%
3.
I Goesti V. Bagoes Oka
Independent Commissioner
5
5
100%
4.
Y.A Didik Cahyanto **)
Commissioner
5
-
-
5.
Paulus Wiranata ***)
Commissioner
5
1
20%
*) Resigning as of 10 November 2014
**) Pending OJK approval
***) Effective as of 22 December 2014
Remuneration policy and Other Facilities For BOC
Determination of remuneration and other facilities to the
Board refers to the decision of shareholders as set out in
the Annual General Meeting held in 2013 to heed the advice
given by the Remuneration and Nomination Committee.
Remuneration package and other facilities for the BOC during
2014, namely:
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Discussion and Analysis
Amount received in 2014
No
Board of Commissioners
Remuneration & Other Facilities
1
Remuneration & other facilities not in kind
2
Other facilities in kind:
Person*)
IDR million
5
4,583
-Can be owned
-
-Cannot be owned
TOTAL
5
4,583
*) The office term of a Commissioner up to 10 November 2014
*) The office term of a Commissioner effective as of 22 December 2014
Total number of Commissioners who receive remuneration
package in 2014 grouped in the range of income levels as
follows:
No
Amount of remuneration per person in 1
year received in cash
1
Over IDR 2 billion
Total
Commissioner*)
-
2
Over IDR 1 billion – IDR 2 billion
3
3
Over IDR 500 million – IDR 1 billion
-
4
Under IDR 500 million
2
*) The office term of a Commissioner up to 10 November 2014
*) The office term of a Commissioner effective as of 22 December 2014
Procedure Determination of remuneration for the Board
of Commissioners:
Remuneration and other facilities to the Board refers to the
decision of shareholders as set out in the 2013 Annual General
Meeting held in 2014 to heed the advice of the Remuneration
and Nomination Committee.
Provisions Remuneration and other facilities for the
BOC during 2013 was noticed Bank’s financial condition,
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
comparison with bank-level (benchmarking), as well as longterm goals and strategies Bank Pundi.
Remuneration and Nomination Committee calculate the
amount of remuneration for each member of the Board of
Commissioners which includes salaries and other facilities
as well as calculate the total remuneration for the Board of
Commissioners.
In accordance with the decision of the AGM 2014 was held
on 9 June 2014, the Board of Commissioners authorized the
Shareholder of the Company to decide on the allocation of
the amount of salary and other benefits for each member of
the Board of Commissioners of Bank Pundi, then the next BOC
deliver the packages remuneration for BOC to Shareholder to
decide the amount of the remuneration for the later result of
the decision is implemented by the Division of Human Capital.
Program Pelatihan Dewan Komisaris
Bank Pundi senantiasa melakukan pengembangan kompetensi
bagi seluruh jajarannya. Untuk menunjang pelaksanaan tugas
anggota Dewan Komisaris, sepanjang tahun 2014, anggota
Dewan Komisaris Bank Pundi telah mengikuti berbagai
program pelatihan, workshop, pemenuhan Uji Kompetensi
Manajemen Risiko antara lain:
Business Report and Suport
No
1
2
3
4
Name
Endriartono Sutarto
IG. Viraguna Bagoes Oka
Y.A. Didik Cahyanto *)
Paulus Wiranata **)
Corporate Information
Title
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Program
Audit Report
Organizer
President
(Independent)
Commissioner
National Workshop 2014
James Gwee, Internal
Strategic Business Workshop 2014
Internal
Independent
Commissioner
National Workshop 2014
James Gwee, Internal
Strategic Business Workshop 2014
Internal
Risk Management Certification
Exam Training Level 1 for
Commissioner
Arfaidham
Risk Management Certification
Exam Level 1 for Commissioner
LSPP
National Workshop 2014
James Gwee, Internal
Business Lending Workshop 2014
Internal
Risk Management Refreshment
Internal
Commissioner
Commissioner
*) Pending OJK Approval
**) Effective as of 22 December 2014
DIRECTORS
The Directors is the organ of the Bank fully responsible for
the management of the Bank and carry out tasks for the
interests and objectives of the Bank and represent the Bank,
both inside and outside the company, in accordance with the
provisions of the Articles of Association of the Bank.
Directors Bank Pundi has fulfilled the requirements of Bank
Indonesia, among others, include:
9.All Directors have the competence, the ability and
experience in areas that support the implementation of
tasks and obligations of the Directors.
10.All Directors have a good character and morals.
11.The entire Directors is committed to comply with the
legislation in force.
12.All Directors have passed the fit and proper test conducted
by the Financial Services Authority.
Independence of the Directors
1. The number of members of the Directors of more than 3
(three) people.
2. All members of the Directors reside in Indonesia.
3.The majority of the members of the Directors has
had experience of at least 5 (five) years in the area of
operations as Executive Officer Bank
4. All Directors have knowledge and experience in banking
adequate and relevant to the position.
5. The entire Directors not been declared bankrupt by the
court.
6. All Directors were never convicted of a criminal act that is
detrimental to the finances of the countries within 5 (five)
years prior to his appointment.
7.All Directors have the ability to perform strategic
management in order to develop a healthy bank.
8.All Directors of both character and have the ability to
develop business for the Bank advances.
In order for the Directors may act as well as possible in the
interests of the Bank as a whole, then the independence of
Directors is one important factor that must be maintained. To
maintain independence, the appointment of the Directors have
noticed elements of independence according to the principles
of good governance and regulated by the Regulation of Bank
Indonesia, among others:
1.Replacement and/or removal of Directors has been
considering the recommendation of the Remuneration
and Nomination Committee as well as the approval of the
AGM.
2. All members of the Directors do not hold positions that
are prohibited by Bank Indonesia on the implementation
of Good Corporate Governance.
3. All Directors are not having family relations to the second
degree with fellow members of the Board of Commissioners
and/or Directors.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
43
Bank Pundi Profile
Management Report
Corporate Governance Report
4. All members of the Directors either individually or together
do not have more than 25% (twenty five percent) of the
paid-up capital of another company
Bank Pundi Directors consists of six (6) people, led by
Managing Director and wholly domiciled in Indonesia.
Replacement and/or removal of Directors has been
No
Name
Title
Management Discussion and Analysis
considering the recommendation of the Remuneration and
Nomination Committee as well as the approval of the AGM.
All members of the Directors has the integrity, competence
and adequate financial reputation and have passed the fit and
proper test assessment (Fit and Proper Test) in accordance
with the approval of the authorities as follows:
Authority Approval
No
Date
1.
Ivy Santoso *)
President Director
SR-9/D.03/2015
28 January 2015
2.
M. Puguh Djiwanto
Director
13/83/GBI/DPIP/Rahasia
1 August 2011
3.
Beni Nurtantijo
Director
13/83/GBI/DPIP/Rahasia
1 August 2011
4.
Taufik Hakim
Director
15/61/GBI/DPIP/Rahasia
1 October 2013
5.
Lungguk Gultom
Director
15/62/GBI/DPIP/Rahasia
1 October 2013
6.
Noor Romawibowo D. **)
Director
SR-19/D.03/2015
17 February 2015
*) Effective as of 4 February 2015
**) Effective as of 23 February 2015
Duties and Responsibilities of Directors
In the performance of its duties, the Directors has established
guidelines and work rules which among other things
regulates the duties and responsibilities, ethics and working
time and the holding of a meeting (SK 389/SK-DIR/BPI/XI/11
dated 11 November 2011) , which regulates the duties and
responsibilities as follows:
1. Carry out the duties and responsibilities in managing
the Bank in accordance with the authority, statutes and
regulations in force;
2. Implement corporate governance principles in all business
activities of the Bank at all organizational levels of the
Bank;
3.Following the recommendations of internal audit and
external audit;
4. Establish at least: the Internal Audit Unit (SKAI), the Risk
Management Unit (SKMR), Compliance Unit, the Risk
Management Committee, Information Technology Steering
Committee and ALCO;
5. Disclose the policy of strategic areas of employment to the
employee;
6.Provide data and information that is accurate, relevant
and timely to the Board of Commissioners;
7. Disclose material facts about the condition of the Bank
in order not misleading information about the state or
condition of the Bank;
44
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
8. Encourage the implementation of a culture of compliance
and implementation of codes of conduct and code of ethics
to all levels of the organization;
9. Do not use a personal advisor and/or consultant unless it
meets the following requirements:
a. is a special project;
b. based on a clear work contract; and
c. a consultant is an independent party that is qualified to
work on projects of a special nature.
10.Responsible individually as well as jointly responsible for
the loss of others due to deliberate violation of the laws
and regulations in force;
11. accountable performance of its duties to shareholders by
the General Meeting of Shareholders.
Implementation of the Duties of Directors
During 2014 the Directors has carried out its duties and
responsibilities, among others, include:
1. Carry out the duties and responsibilities in managing
the Bank in accordance with the authority, statutes and
regulations in force;
2.Implementation of the principles of good corporate
governance in all business activities of the Bank at all
levels of the organization of the Bank, in compliance
with the provisions of Bank Indonesia and the authorities
concerned;
3. Establish strategic policy in 2014 to improve the Bank’s
Business Report and Suport
Corporate Information
performance Pundi, and discuss with the Committees of
the Directors, the Head of Division, and the ranks of the
organization;
4. Develop a Business Plan 2015-2017 to be submitted to the
Financial Services Authority after it is approved by the
Board of Commissioners;
5. Provide data and the Bank’s financial information for 2014
and discuss together the BOC and Committees of the
Board of Commissioners;
6. Follow up on internal audit and external audit for 2014;
7. Deliver reporting to Bank Indonesia, the Financial Services
Address and Office Network
Audit Report
Authority and other relevant authorities during 2014;
8. Encourage the implementation of a culture of compliance
and implementation of codes of conduct and code of
ethics to all levels of the organization, Anti-Fraud Strategy
and Know Your Employee Manual;
9. Disclose the policy of strategic areas of employment to
employees;
10.Accounting for the implementation of their duties during
the year 2013 to the shareholders through the Annual
General Meeting of Shareholders in 2014
Frequency and Attendance of Directors Meeting in 2014
No
Name
Title
Meeting
Attendance
Percentage
1.
Paulus Wiranata *)
President Director
19
19
100%
2.
Ivy Santoso **)
President Director
19
17
89%
3.
Ramono Sukadis***)
Director
19
18
95%
4.
M. Puguh Djiwanto
Director
19
17
89%
5.
Beni Nurtantijo
Director
19
16
84%
6.
Taufik Hakim
Director
19
17
89%
7.
Lungguk Gultom
Director
19
18
95%
8.
Noor Romawibowo D. ****)
Director
19
-
-
*) Effective as of 22 December 2014
**) Presence as Chief of Credit and effective as of 4 February 2015
***) Resigning as of 10 November 2014
****) Effective as of 23 February 2015
Remuneration Policy and Other Facilities for Directors
Determination of remuneration and other facilities to the
Directors refers to the decision of shareholders as set out in the
Annual General Meeting held in 2013 to heed the advice given
by the Remuneration and Nomination Committee. Remuneration
package and other facilities for the Directors for 2014 are:
Amount received in 2014
No
Remuneration & Other Facilities
1.
Remuneration & other facilities not in kind
2.
Other facilities in kind:
-Can be owned
Directors*)
Person*)
IDR million
8
12,413
-
-Cannot be owned
TOTAL
8
12,413
*) The office term of 2 Directors up to 10 November 2014
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
45
Bank Pundi Profile
Management Report
Corporate Governance Report
Procedures for Determining the Remuneration for
Directors:
Number of members of the Directors receive remuneration
package in 2014 grouped in the range of income levels as
follows:
No
Amount of remuneration per person in 1
year received in cash
1
Over IDR 2 billion
1
2
Over IDR 1 billion – IDR 2 billion
5
3
Over IDR 500 million – IDR 1 billion
-
4
Under IDR 500 million
2
Determination of remuneration and other facilities to the
Directors for the year 2014 refer to the decision of shareholders
as set out in the Annual General Meeting held in 2013 to heed the
advice given by the Remuneration and Nomination Committee.
Total
Directors*)
Directors Training Program
Bank Pundi continues to develop competencies for all ranks.
To support the execution of duties of Directors, during the
year 2014, the Directors of Bank Pundi has attended various
training programs, workshops, fulfillment Competency Test
Risk Management, among others:
*) The office term of 2 Directors up to 10 November 2014
No
1
2
3
4
5
46
Name
Ivy Santoso *)
Beni Nurtantijo
Maximianus P. Djiwanto
Taufik Hakim
Lungguk Gultom
Title
President
Director
Director
Director
Director
Director
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Management Discussion and Analysis
Program
Organizer
National Workshop 2014
James Gwee, Internal
Business Lending Workshop 2014
Internal
SAM Socialization
Internal
Strategic Business Workshop 2014
Internal
Risk Management Certification Exam Training Level 1
Banking Strategic Learning
Risk Management Certification Exam Training Level 2
Banking Strategic Learning
Risk Management Certification Exam Training Level 3
Banking Strategic Learning
Risk Management Certification Exam Level 1
Banking Professional Certification
Agency (LSPP)
Risk Management Certification Exam Level 2
Banking Professional Certification
Agency (LSPP)
Risk Management Certification Exam Level 3
Banking Professional Certification
Agency (LSPP)
Risk Management Certification Exam Level 4
Banking Professional Certification
Agency (LSPP)
National Workshop 2014
James Gwee, Internal
Business Lending Workshop 2014
Internal
Risk Management Refreshment
Internal
Strategic Business Workshop 2014
Internal
National Workshop 2014
James Gwee, Internal
Business Lending Workshop 2014
Internal
Strategic Business Workshop 2014
Internal
Risk and Governance Summit 2014
Indonesian Financial Services
Authority
National Economic and Banking Prospects 2014
Communication Forum of Banking
Compliance Director (FKDKP)
Seminar on Financial Literacy
Indonesian Financial Services Authority
National Workshop 2014
James Gwee, Internal
Business Lending Workshop 2014
Internal
Strategic Business Workshop 2014
Internal
National Workshop 2014
James Gwee, Internal
Business Lending Workshop 2014
Internal
Risk Management Refreshment
Internal
Strategic Business Workshop
Internal
Business Report and Suport
No
6
Name
Corporate Information
Title
Noor Romawibowo D.**)
Director
Address and Office Network
Program
Audit Report
Organizer
Risk Management Certification Exam Training Level 4
Arfaidham
Risk Management Certification Exam Level 4
Banking Professional Certification
Agency (LSPP)
Strategic Business Workshop
Internal
*) Effective as of 4 February 2015
**) Effective as of 23 February 2015
Frequency and Attendance in Joint Meeting During 2014
No
Name
Title
Meeting
Presence
Percentage
8
7
88%
Board of Commissioners
President (Independent)
Commissioner
1.
Endriartono Sutarto
2.
Dedy R.Ramsey*)
8
5
63%
3.
I Goesti Viraguna Bagoes Oka
Commissioner (Independent)
8
3
38%
4.
Y.A. Didik Cahyanto**)
Commissioner
8
-
-
5.
Paulus Wiranata***)
Commissioner
8
1
13%
1.
Directors
Paulus Wiranata ***)
President Director
8
7
88%
2.
Ivy Santoso ****)
President Director
8
6
75%
3.
Ramono Sukadis*)
Director
8
6
75%
3.
M. Puguh Djiwanto
Director
8
8
100%
4.
Beni Nurtantijo
Director
8
7
88%
5.
Taufik Hakim
Director
8
7
88%
6.
Lungguk Gultom
Director
8
7
88%
7.
Noor Romawibowo D. *****)
Director
8
-
-
*) Resigning as of 10 November 2014
**) Pending OJK approval
***) Effective as of 22 December 2014
****) Present as Chief of Credit and effective as of 4 February 2015
*****) Effective as of 23 February 2015
Relationship between the Board of Commissioners
and Directors
Board of Commissioners and Directors of Bank Pundi has
guidelines and work rules that are binding upon every
member of the Board of Commissioners and Directors that
includes among other responsibilities, obligations, powers,
rights, ethics and meeting arrangements and procedures for
labor relations of the Board of Commissioners and Directors.
All members of the Board of Commissioners and Directors
does not have a financial relationship or family relationship
with fellow members of the Board of Commissioners, Directors
and Controlling Shareholders of Bank Pundi.
Highest and Lowest Salary Ratio
The ratio of the highest and lowest salary in 2014 is as follows:
a.
Highest and lowest employee salary ratio
24:1
b.
Highest and lowest Director salary ratio
1.4:1
c.
Highest and lowest Commissioner salary ratio
1.3:1
d.
Highest Director salary and highest employee
salary ratio
2.3:1
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
47
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
CONFLICT OF INTEREST
During 2014 there was no conflict of interest transactions
that harm or diminish profits Bank Pundi. Bank Pundi
already has guidelines on handling Transactions Conflict of
No
Name & Title of Party Having Conflict
of Interest
Interest (Directors’ Decree No. 249/DIR-BPI/VIII/11, dated 24
August 2011).
Name & Title of DecisionMaker
Type of
Transaction
Transaction Value
(million rupiah)
Description
NIL
SHAREHOLDING AND FINANCIAL RELATIONS/
FAMILY
MEMBERS
OF
THE
BOARD
OF
COMMISSIONERS AND DIRECTORS
As of 31 December 2014, there were no members of the Board
of Commissioners and Directors of Bank Pundi who have a
stake of 5% or more of the paid-up capital Bank Pundi or
in other banks, non-bank financial institutions, and other
companies domiciled inside or outside the country.
a. Share Ownership of the Board of Commissioners as per 31 December 2014
No
Name
Company
Share Quantity
1
Endriartono Sutarto
-
-
2
I Goesti V. Bagoes Oka
-
-
3
Y.A. Didik Cahyanto*)
-
-
4
Paulus Wiranata**)
-
-
Company
Share Quantity
*) Pending OJK Approval
**) Effective as of 22 December 2014
b. Share Ownership of the Directors as per 31 December 2014
No
Name
1
Ivy Santoso *)
-
-
2
Maximianus P. Djiwanto
-
-
3
Beni Nurtantijo
-
-
4
Taufik Hakim
-
-
5
Lungguk Gultom
-
-
6
Noor Romawibowo D. **)
-
-
*) Effective as of 4 February 2015
**) Effective as of 23 February 2015
48
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
SHARE OPTION
During 2014, there were no share option policies and activities for members of the Board of Commissioners, Directors and
Executive Officers of Banks Pundi.
Option Quantity
Description/Name
Granted
Commissioner
Director
1.
Endriartono Sutarto
2.
I Goesti Viraguna Bagoes Oka
3.
Paulus Wiranata
4.
Y.A. Didik Cahyanto *)
1.
Ivy Santoso **)
2.
Maximianus P. Djiwanto
3.
Beni Nurtantijo
4.
Taufik Hakim
5.
Lungguk Gultom
6.
Noor Romawibowo D.***)
Executed
Option
Price (IDR)
Period
NIL
NIL
Executive Officer
253
NIL
Total
263
NIL
*) Pending OJK Approval
**) Effective as of 4 February 2015
***) Effective as of 23 February 2015
SHARE BUYBACK
During 2014 Bank did not carry out Pundi buy back shares or buy back bonds.
No
Policy on Share and/or Bond
Buyback
Quantity of Buyback
Shares and/or Bonds
Price of Buyback Shares
and/or Bonds per Unit
Profit Increase per
Share and/or Bond
Description
NIL
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
49
Bank Pundi Profile
COMMITTEES
UNDER
COMMISSIONERS
Management Report
THE
BOARD
Corporate Governance Report
OF
In the execution of its duties and responsibilities, the Board
has established and is assisted by the Audit Committee, Risk
Monitoring Committee and Remuneration and Nomination
Committee.
AUDIT COMMITTEE
Bank Pundi’s Audit Committee consists of three (3) members,
chaired by an Independent Commissioner and assisted by two
(2) members of the committee come from independent parties
with expertise in finance, accounting, legal and banking. All
members of the Audit Committee has met the criteria of
independence, expertise, integrity and good morals.
The composition of the Audit Committee based on the
Decree No. 001/SK-KOM/BPI/X/2003 dated 10 October 2013,
consisting of:
Chairman: I.G. Viraguna Bagoes Oka (Independent Commissioner)
Members: - Troy Trijono (Independent Party with expertise/
knowledge in finance and audit)
- Edison ST Marbun (Independent Party with expertise/knowledge in finance and banking)
Under Decree No. 002/SK-KOM/BPI/XI/13 of 29 November
2013, the Audit Committee’s tasks include:
1.Reviewing:
a. The financial information that will be issued by Bank
to the public and/or authorities (financial statements,
projections, other reports related financial information);
b.The independence and objectivity of the Public
Accountant
c.The adequacy of the examination conducted by the
Public Accountant to ensure that all significant risks
have been considered;
d. Bank obedience to the laws and regulations in force.
2.Assess the adequacy of internal controls, including
the adequacy of the financial reporting process on the
implementation of the audit by the Internal Audit Unit
(SKAI), include:
a. Conformity audit by a public accounting firm with
applicable auditing standards;
b. The suitability of the financial statements with the
applicable accounting standards;
c.Implementation of follow-up by the Directors on the
findings SKAI, Public Accountant and the results
50
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Management Discussion and Analysis
of the Financial Services Authority supervision, in
order to provide recommendations to the Board of
Commissioners.
3.Complaints from employees, management or external
parties with regard to violations of the accounting and
financial reporting processes Bank
4.Conducting the examination of the alleged existence
of errors or irregularities the decision of the Directors
meeting;
5. Provide independent opinion in the event of disagreement
between the Board of Commissioners/Directors of the
Bank and the Public Accountants for services provided by
Public Accountant;
6. Advising the Board in relation to the potential conflict of
interest the Bank;
7.Giving recommendations to the Board regarding the
appointment of Public Accountant and Public Accountant
Office (independence, the scope of the assignment and
fee) to be submitted to the AGM;
8. Maintain the confidentiality of documents, data and
information of the Bank.
The implementation of the tasks of the Audit Committee
during the year 2014, include:
1. Monitor and evaluate the policies and the implementation
of internal audit in 2014;
2. Provide recommendations to the Board on:
a.The appointment of the Public Accountant who
examined the annual financial statements (audited) in
2014;
b. Organizational revitalization Bank
c. Completion of NPL
d. Improved performance of the Bank
e. Handling cases of fraud
f. Optimizing the Management Information System
3.Bank Pundi discussions with the Directors regarding the
action plan in achieving the Bank’s Business Plan, 2014;
4. Conduct regular meetings with the Board of Commissioners
to discuss the performance and strategy of Bank Pundi
year 2014/2015.
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
Frequency and Attendance of Audit Committee Meeting in 2014
No
Name
Total
Title
Meeting
Attendance
Percentage of
Attendance
1
I.G. Viraguna Bagoes Oka
Chairman
15
15
100%
2
Troy Trijono
Member
15
15
100%
3
Edison S.T. Marbun
Member
15
6
40%
RISK MONITORING COMMITTEE
that require the attention of the Board of Commissioners, and
carry out duties other tasks related to the duties of the Board
of Commissioners, include:
1. To evaluate the conformity between Risk Management
Policy with the implementation of the policy;
2.Monitoring and evaluation of the implementation of
the Risk Management Committee (RMC) and the Risk
Management Unit (SKMR) to provide recommendations to
the Board of Commissioners.
In accordance with the provisions of Bank Indonesia, the
Risk Monitoring Committee of Bank Pundi consists of three
(3) members, chaired by an Independent Commissioner,
and assisted by two (2) members of the committee come
from independent parties with expertise in finance and risk
management
The entire membership of the Risk Monitoring Committee has
met the criteria of independence, expertise, integrity and good
morals who has required related to the implementation of GCG.
During 2014, the Risk Monitoring Committee has undertaken
the following matters:
1. To monitor risks by conducting a review and evaluation of
the bank’s risk profile report periodically (quarterly) and
provide opinions and suggestions for improvements and
risk mitigation;
2. Discussions with the Division of Risk Management Division
Risk Management related coordination with other related
divisions in evaluating the overall risk Bank Pundi;
3. Conduct an analysis of the results of stress tests of banks
and financial condition are discussed together with the
Division of Risk Management at regular meetings;
4. Conduct regular meetings with the Board of Commissioners
to discuss performance, strategic planning and risk Bank
Pundi.
The composition of the Risk Oversight Committee (SK
Commissioner No.003/SK-KOM/BPI/XII/13 dated 2 December
2013), consisting of:
Chairman: IG Viraguna Bagoes Oka (Independent Commissioner)
Members: - Edison ST Marbun (Independent Party with expertise/knowledge in finance and banking)
- Mohammad Syafiri (Independent Party with expertise/knowledge in the field of risk management)
Under Decree No. 010/SK-KOM/BPI/XI/2011 dated 11 November
2011, the Risk Oversight Committee gave opinions to the
Board of Commissioners on or halhal report submitted by the
Directors to the Board of Commissioners, identify matters
Frequency and Attendance of Risk Monitoring Committee Meeting in 2014
Total
No
Name
Title
1
I.G. Viraguna Bagoes Oka
Chairman
16
16
100%
2
Edison S.T. Marbun
Member
16
15
94%
3
Mohammad Syafiri
Member
16
16
100%
Meeting
Attendance
Percentage of Attendance
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
51
Bank Pundi Profile
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Corporate Governance Report
Management Discussion and Analysis
REMUNERATION AND NOMINATION COMMITTEE
In accordance with the provisions of Bank Indonesia, the
Remuneration and Nomination Committee Bank Pundi
consists of 3 (three) members, chaired by an Independent
Commissioner, and members consist of the Commissioner
and Executive Officers in the field of human resources.
The composition of the Remuneration and Nomination
Committee (SK Commissioner No.009/SK-KOM/BPI/XI/11, 1
November 2011), consisting of:
Chairman: Endriartono Sutarto (Commissioner/Independent Commissioner)
Members: - Dedy Rifdy Ramsey (Commissioner) *)
- Lieke Roosdianti (Human Capital Management Head)
*) Resigned as a Commissioner from the date 10 November 2014
The Duties and Responsibilities of the Remuneration and
Nomination Committee is to assist the Board of Commissioners
regarding reports or matters submitted by the Directors,
include:
Related Remuneration Policy:
1. To evaluate the remuneration policy (policy conformance
with implementation), at least include:
- Financial performance and reserves according to
applicable regulations;
- Achievement of individual work;
- Fairness to the peer group;
- Target and long-term strategy of the Bank
2. Recommending to the Board in relation to the remuneration
policy:
- The Board of Commissioners and Directors to be
submitted to the General Meeting of Shareholders
- Executive Officers and employees to be submitted to
the Directors
Related Nomination Policy:
1.Develop and recommend a system and procedure
for selecting and/or replacement of members of the
Board of Commissioners and Directors to the Board of
Commissioners to be submitted to the General Meeting of
Shareholders;
2. Provide recommendations to the Board of Commissioners
on:
- Selection of candidates for the Board of Commissioners
or Directors to be submitted to the General Meeting of
Shareholders;
- Selection of Independent Party candidate committee
member of the Board of Commissioners.
During 2014, the Remuneration and Nomination Committee
has conducted matters as follows:
1. Delivering on four new candidates for the Board in 2014;
2.Delivering recommendation 2 prospective new members
of the Board of Commissioners in 2014.
Frequency and Attendance of Remuneration and Nomination Committee Meeting in 2014
No
Name
Meeting
Attendance
Percentage of
Attendance
1
Endriartono Sutarto
Chairman
2
2
100
2
Dedy Rifdy Ramsey*)
Member
2
2
100
3
Lieke Roosdianti
Member
2
2
100
*) Resigning as of 10 November 2014
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Corporate Information
Address and Office Network
Audit Report
EXECUTIVE COMMITTEES
In performing its duties in managing the Bank’s Pundi, the
Directors assisted by an Executive Committee composed
of the Risk Management Committee, Asset & Liability
Committee (ALCO), Credit Policy Committee (CCC), the
Steering Committee on Information Technology (IT Steering
Committee) and the Disciplinary Committee.
RISK MANAGEMENT COMMITTEE
- Basis for Establishment: Directors SK 571/SK/DIR-BPI/XI/13
dated 19 November 2013
- Composition of Membership:
Chairman: Compliance Director and Risk Management
Members : President Director
Business Director
Director of Finance
Director of Operations,
Chief of Credit
Risk Management Head (concurrently Secretary)
SKAI Head
- During 2014, the Risk Management Committee has held
five meetings, among other things discussed:
• The risk profile
• soundness Bank
• Internal Guidelines Adequency Assessment Process
(ICAAP)
• minimum capital requirements late
• Estimated CAR December 2014
• The addition of Operational Risk Weighted Assets.
ASSET & LIABILITY COMMITTEE (ALCO)
-Basis for Establishment: Directors
DIRBPI/X/13 dated 31 October 2013
SK
541/SK/
- Composition of Membership:
Chairman: President Director
Member : Directors
Chief of Funding
Chief of Credit
Treasury Head (concurrently Secretary)
Corporate Secretary Head
Business Development Head
Finance Head
- During 2014, ALCO has held 12 meetings to discuss,
among others:
• Micro and macro economics
• Economic indicators in the country
• Portfolio DPK
• The credit portfolio
• Cash bank
• Determination of interest rates between offices (BAK).
CREDIT POLICY COMMITTEE
- Basis for Establishment: Directors SK 565/SK/DIR-BPI/
XI/13 dated 15 November 2013
- Composition of Membership:
Chairman: President Director
Members : Business Director
Compliance Director
Chief of Credit
Credit Policy & Support Head (concurrently Secretary)
SKAI Head
- During 2014, the Credit Policy Committee has held two
meetings to discuss policies related to repossessed
assets and the revision of the Credit Policy.
IT STEERING COMMITTEE
- Basis for Establishment: Directors SK 597/DIR-BPI/
XII/2013 dated 19 December 2013
- Composition of Membership:
Chairman: Operations Director
Members : Business Director
Compliance Director
Information & Technology Head (concurrently Secretary)
Operations Head
Quality Assurance Head
Risk Management Head
Compliance Head
SKAI Head
- During 2014, the Information Systems Technology
Steering Committee has held two meetings to discuss:
• Projects to be undertaken by the vendor Bank Pundi
• Development of new programs related to new products
• Development of IT development projects are under way and already live production
• Reports on IT project activities in 2014.
DISCIPLINE COMMITTEE
- Basis for Establishment: SK Directors No. 034/SK.DIR-BPI/
VII/2011 dated 1 July 2012
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Bank Pundi Profile
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Corporate Governance Report
- Composition of Membership:
Central Disciplinary Committee
Chairman:Human Capital Management Head
Secretary:Industrial Relations Officer (HC Management Division)
Permanent members:Quality Assurance Head
Non-Permanent
Members:
Group
Head,
Division
Head,
Regional Head-related and other
officials appointed by the Directors
for their expertise, experience
and knowledge necessary to give
consideration
Regional Disciplinary Committee
Chairman:
Regional Head (Lending/Funding)
Secretary:
Human Capital Regional
Permanent members: Quality Assurance Regional, Regional
Legal
Non-Permanent
Members: Another official appointed by the
Regional Head (Funding or Lending)
which leads the field in connection
with proceedings
-During 2014, the Disciplinary Committee has held
13 meetings to discuss the findings of Internal Audit
regarding employees as well as policies/regulations are
violated, debate and discussion on the weight of sanctions
DATE
Management Discussion and Analysis
for violations and recommendations related employees..
CORPORATE SECRETARY
Bank company secretary Pundi chaired by Christiana M.
Damanik and appointed by the Directors Decree No .: 131/SK/
DIR-BPI/III/2012 with the scope of duties and responsibilities in
accordance Bapepam-LK No.IX.I.4 on the Formation Company
Secretary who was then replaced by the Financial Services
Authority Regulation No. 35/PJOK.04/2014 concerning
Corporate Secretary Issuer or Public Company and Indonesia
Stock Exchange Regulations No.IA. on the Formation of
Corporate Secretary.
Implementation of Corporate Secretary Duties During
2014
During 2014, the Corporate Secretary has been carrying out
the duties, among others, include:
a. Provide any service information required shareholders
and the public regarding the condition Bank Pundi
(among others: demand Annual Report, the General
Meeting of Shareholders and the General Meeting of
Shareholders Extraordinary);
b.Submit periodic reports and incidental reports to the
Financial Services Authority, Bank Indonesia and other
relevant authorities;
c.Delivering disclosure of information to the public
electronically through the Indonesia Stock Exchange
(IDXNet) and the Financial Services Authority (Electronic
Reporting System/SPE), as follows:
REPORTING
JANUARY
7
Monthly Report on Register of Securities Holders of PT. Bank Pundi Indonesia, Tbk. for 31 December 2013 period.
FEBRUARY
10
Monthly Report on Register of Securities Holders of PT. Bank Pundi Indonesia, Tbk. for 31 January 2014 period.
25
Information Disclosure relating to Clarification on Volatility over Share Transaction.
MARCH
7
Monthly Report on Register of Securities Holders of PT. Bank Pundi Indonesia, Tbk. for 28 February 2014 period.
Submission of Annual Financial Report of PT. Bank Pundi Indonesia, Tbk., ended on 31 December 2013.
28
Submission of Advertisement Evidence on Annual Financial Report of PT. Bank Pundi Indonesia, Tbk., ended on 31 December 2013
in Indonesia Finance Today and Media Indonesia.
APRIL
4
54
Information Disclosure relating to Material Transaction.
Submission of Advertisement Evidence on Material Transaction in Suara Pembaruan.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
Corporate Information
DATE
Address and Office Network
Audit Report
REPORTING
10
Monthly Report on Register of Securities Holders of PT. Bank Pundi Indonesia, Tbk. for 31 March 2014 period.
Submission of Interim Financial Report of PT. Bank Pundi Indonesia, Tbk., for 31 March 2014 period.
30
Submission of Advertisement Evidence on Interim Financial Report of PT. Bank Pundi Indonesia, Tbk., ended on 31 March 2014 in
Media Indonesia and Bisnis Indonesia.
MAY
Submission of Upcoming Annual General Meeting of Shareholders of PT. Bank Pundi Indonesia, Tbk.
8
Submission of Advertisement Evidence on Notification of the Upcoming Annual General Meeting of Shareholders of PT. Bank
Pundi Indonesia, Tbk. in Media Indonesia and Investor Daily.
Submission of Annual Report 2013 of PT. Bank Pundi Indonesia, Tbk.
9
Monthly Report on Register of Securities Holders of PT. Bank Pundi Indonesia, Tbk. for 30 April 2014 period.
22
Notification on Annual Public Expose Plan of PT. Bank Pundi Indonesia, Tbk.
Notice to Annual General Meeting of Shareholders of PT. Bank Pundi Indonesia, Tbk.
23
Submission of Advertisement Evidence on Notice to Annual General Meeting of Shareholders of PT. Bank Pundi Indonesia, Tbk. in
Media Indonesia and Investor Daily.
JUNE
Monthly Report on Register of Securities Holders of PT. Bank Pundi Indonesia, Tbk. for 31 May 2014 period.
4
Submission of Annual Public Expose Materials of PT. Bank Pundi Indonesia, Tbk.
10
11
Submission of the Results of Annual General Meeting of Shareholders of PT. Bank Pundi Indonesia, Tbk.
Submission of Advertisement Evidence on the Results of Annual General Meeting of Shareholders of PT. Bank Pundi Indonesia,
Tbk. in Media Indonesia and Investor Daily.
12
Report on Annual Public Expose of PT. Bank Pundi Indonesia, Tbk.
JULY
8
Monthly Report on Register of Securities Holders of PT. Bank Pundi Indonesia, Tbk. for 30 June 2014 period.
24
Information Disclosure relating to Audit on Annual Financial Statements for 30 June 2014 period.
Information Disclosure relating to Clarification on Volatility over Share Transaction.
AUGUST
6
Monthly Report on Register of Securities Holders of PT. Bank Pundi Indonesia, Tbk. for 31 July 2014 period.
18
June 2014 of PT. Bank Pundi Indonesia, Tbk., in order to comply with Bank Indonesia Regulation No. 14/14/BPI/2012 in Media
Information Disclosure relating to Submission of Advertisement Evidence on Publication Financial Report (Unaudited) for 30
Indonesia and Bisnis Indonesia.
Submission of Interim Financial Statements (Audited) of PT. Bank Pundi Indonesia, Tbk. for 30 June 2014 period.
Submission of Advertisement Evidence of Interim Financial Statements of PT. Bank Pundi Indonesia, Tbk. ended on 30 June 2014
in Media Indonesia and Bisnis Indonesia.
26
Submission of the Plan of Extraordinary General Meeting of Shareholders of PT. Bank Pundi Indonesia, Tbk.
Submission of Advertisement Evidence on Notification on Extraordinary General Meeting of Shareholders of PT. Bank Pundi
Indonesia, Tbk., in Media Indonesia and Indonesia Finance Today.
Submission of Advertisement Evidence on Rights Issue Information (Summary Prospectus) in Investor Daily.
SEPTEMBER
10
Monthly Report on Register of Securities Holders of PT. Bank Pundi Indonesia, Tbk. for 31 August 2014 period.
Submission of Notification on Postponement of Extraordinary General Meeting of Shareholders of PT. Bank Pundi Indonesia, Tbk.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
55
Bank Pundi Profile
Management Report
Corporate Governance Report
DATE
10
Management Discussion and Analysis
REPORTING
Submission of Advertisement Evidence on Notification on Postponement of Extraordinary General Meeting of Shareholders of PT.
Bank Pundi Indonesia, Tbk., in Suara Pembaruan and Sinar Harapan
OCTOBER
Submission of the Plan of Extraordinary General Meeting of Shareholders of PT. Bank Pundi Indonesia, Tbk.
9
Submission of Advertisement Evidence on Notification on Extraordinary General Meeting of Shareholders of PT. Bank Pundi
Indonesia, Tbk., in Media Indonesia and Indonesia Finance Today.
Monthly Report on Register of Securities Holders of PT. Bank Pundi Indonesia, Tbk. for 30 September 2014 period.
Submission of Notice to Extraordinary General Meeting of Shareholders of PT. Bank Pundi Indonesia, Tbk.
24
Submission of Advertisement Evidence on Notice to Extraordinary General Meeting of Shareholders of PT. Bank Pundi Indonesia,
Tbk. in Media Indonesia and Indonesia Finance Today.
Submission of Interim Financial Statements of PT. Bank Pundi Indonesia, Tbk. for 30 September 2014 period.
31
Submission of Advertisement Evidence of Interim Financial Statements of PT. Bank Pundi Indonesia, Tbk. for 30 September 2014
period in Media Indonesia and Ekonomi Neraca.
NOVEMBER
6
Submission of Advertisement Evidence on Rights Issue Information (Additional Information/Amendment to Rights Issue IV
Advertisement to the Shareholders in terms of Preemptive Right) in Investor Daily.
11
Monthly Report on Register of Securities Holders of PT. Bank Pundi Indonesia, Tbk. for 31 October 2014 period.
Submission of the Results of Extraordinary General Meeting of Shareholders of PT. Bank Pundi Indonesia, Tbk.
12
Submission of Advertisement Evidence on the Results of Extraordinary General Meeting of Shareholders of PT. Bank Pundi
Indonesia, Tbk. in Media Indonesia and Indonesia Finance Today.
Submission of the Plan of Extraordinary General Meeting of Shareholders of PT. Bank Pundi Indonesia, Tbk.
27
Submission of Advertisement Evidence on Notification on Extraordinary General Meeting of Shareholders of PT. Bank Pundi
Indonesia, Tbk., in Media Indonesia and Indonesia Finance Today.
DECEMBER
11
Monthly Report on Register of Securities Holders of PT. Bank Pundi Indonesia, Tbk. for 30 November 2014 period.
Submission of Notification on Postponement of Extraordinary General Meeting of Shareholders of PT. Bank Pundi Indonesia, Tbk.
12
Submission of Advertisement Evidence on Notification on Postponement of Extraordinary General Meeting of Shareholders of PT.
Bank Pundi Indonesia, Tbk., in Media Indonesia and Indonesia Finance Today.
d.Following the development of the capital market
including any new regulations as well as providing
the latest information and advice to the Board of
Commissioners, Directors and related work units with
the regulations of new capital markets;
e.Setting up a Special List is a list of holdings Shares
Shares of Directors and Commissioners of Bank Pundi
and their families, both in Bank Pundi and in other
companies;
f. Attend any meeting of the Directors as well as the
implementation of the Joint Meeting of the Board
56
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
of Commissioners and Directors during 2014 and to
make and distribute the minutes of the meeting of the
Directors and Board of Commissioners;
g.Holding a General Meeting of Shareholders and the
General Meeting of Shareholders Extraordinary and
Public Expose during 2014;
h.In addition to conveying the disclosure of information
to the public on a regular basis, Bank Pundi also
issued a press release to inform the various activities
undertaken, both associated with the performance of
the Bank as well as other activities, including:
Business Report and Suport
No
Corporate Information
Date
Address and Office Network
Audit Report
Title
1
23 January 2014
Bank Pundi Elevate Its Customer Services: Relocation of Ladies Branch Palembang
2
15 May 2014
Rintis Grants Bank Pundi Customer Complaint Management Award
3
9 June 2014
Net Earnings IDR 21.2 Billion, Increased by 492.8% (31 March 2014 period – unaudited)
4
22 June 2014
SME Credit Bank Pundi Reaches IDR 6.7 Trillion
5
20 August 2014
MoU: Telkomsigma and Bank Pundi for National Standard Indonesian Chip Card
Specification (NSICSS) Service Provision
6
10 September 2014
Bank Pundi Introduces Rewarded Savings Program
7
1 December 2014
Bank Pundi Appreciation to Loyal Debtors, Micro Entrepreneurs
i. Delivering transparency through the publication of
information on the performance of the quarterly
No
Period
financial statements of Bank Pundi in several national
media as follows:
Publication
1.
31 December 2013 (Audited)
In Media Indonesia and Indonesia Finance Today on 28 March 2014
2.
31 March 2014 (Unaudited)
In Media Indonesia and Bisnis Indonesia on 30 April 2014
3.
30 June 2014 (Unaudited)
In Media Indonesia and Bisnis Indonesia on 18 August 2014
4.
30 June 2014 (Audited)
In Media Indonesia and Bisnis Indonesia on 26 August 2014
5.
30 September 2014 (Unaudited)
In Media Indonesia and Ekonomi Neraca on 31 October 2014
j. Annual Report 2013 compiled in accordance with the
Regulations constituted by the Financial Services
Authority and submit it to the Financial Services
Authority, PT. Indonesia Stock Exchange, shareholders,
the Indonesian Consumers Foundation, PT. Valuation,
Banks Association, Indonesian Banking Development
Institute (LPPI), the Institute for Economic and Social
Faculty of Economics, University of Indonesia (UI LPEMFE), Indonesian Institute of Sciences (LIPI), Infobank
Magazine and SWA Magazine.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
57
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
CORPORATE SOCIAL RESPONSIBILITY
Bank Pundi’s concern for the social environment and
the employees realized in the form of organizing social
activities. As a commitment to the social activities of the
Bank Pundi has mengalolasikan number of funds in the
amount tailored to the needs and financial capabilities.
through a partnership with the Indonesian Red Cross
(PMI), as the contribution of the management and
employees of the Bank Pundi in the provision of blood
bags needed by the community. During 2014, the Bank
Pundi have collected 190 blood bags to be donated.
During 2014 the Bank has allocated funds for corporate
social responsibility amounted to Rp.251 million used for
social activities as follows:
• Orphanage Donation
Bank Pundi resume delivery of donations to several
foundations and gifts to the orphanage at the Open
Fasting in the framework of the holy month of Ramadan
2014 and the events to celebrate Christmas in December
2014 carried out at the headquarters and branch offices
of Bank Pundi in Indonesia
• Blood Donor Event
This activity is conducted regularly every three months
Santunan Anak Yatim
Bpk. Maximianus P. Djiwanto (kanan), Direktur Bank
Pundi secara simbolis menyerahkan bantuan kepada
anak-anak Panti Asuhan dalam rangka menjalankan
ibadah Puasa pada bulan Ramadhan. Penyerahan
disaksikan oleh Bpk. Paulus Wiranata.
58
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
Corporate Information
• Sports and Cultural Funds
As participation in sports, Bank Pundi donated funds
to several sports, among others Basket, namely the
provision of financial assistance for the creation of a
basketball hoop at a high school in Jakarta. In addition,
the Bank Pundi as a form of concern for the preservation
of cultural, Bank Pundi also helped organize Traditional
Horse Racing in Sumbawa Besar, West Nusa Tenggara as
well as support in the form of cultural preservation.
Considering the condition of the Bank, in 2014 funding for the
implementation of these social activities using operational
funds or Operating Expense (Opex).
INTERNAL AUDIT WORK UNIT (SKAI)
Bank Internal Audit function carried out by the Internal
Audit Unit (SKAI) based on PBI No. 1/6/PBI/1999 dated 20
September 1999 on the Assignment of Compliance Director
(Compliance Director) and Implementation of Internal Audit
Standards Commercial Bank (SPFAIB).
SKAI has the authority, position and special responsibilities
within the organization as stated in the Charter of Internal
Audit PT. Bank Pundi Indonesia, Tbk., Among others assisting
the Director and the Board of Commissioners in conducting
surveillance in order to provide added value in line with
efforts to achieve organizational goals.
SKAI led by SKAI Head which is currently held by Br. Hariyadi.
SKAI Head appointed and dismissed by the Managing Director
with the approval of the Board of Commissioners and reported
to the Financial Services Authority (FSA).
SKAI help organizations achieve goals through a systematic
and orderly approach to evaluate and improve the
effectiveness of risk management, internal control, and
governance processes with the steps and strategies as follows:
a. The annual audit plan (annual audit plan), assessment
of risks and assess the adequacy of the internal control
of each business activity.
b.Assurance and consulting activity with a risk-based
audit approach (risk based audits) through on-site and
off-site audit (audit remote) to do: audit preparation,
execution, reporting and follow-up monitoring of audit
results
c.Recruiting competent human resources who have a
background in education, banking experience and the
appropriate certification duties.
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d.Creating Internal Audit Guide and the Internal Audit
Charter as guidelines and legal framework in the
execution of audit assignments.
e.Provide recommendations for improvements and
objective information about the activities examined at
all levels of the organization.
f. Monitor, analyze and report on the implementation of
the agreed follow-improvement.
g. In cooperation with the Audit Committee.
h. Using Computer Assisted Audit Techniques (CAATs) for
the purpose of efficiency and effectiveness of the audit.
i. Doing Continuous Professional Education to the entire
team of auditors to improve the competency of the
auditor on an ongoing basis.
j. Maintain the independence of internal audit activities
with the following matters:
- Reporting audit findings to the Director and the
Board of Commissioners with a copy Compliance
Director and Audit Committee during the year 2014.
- Reporting subjects of internal audit to the Financial
Services Authority each semester (period semester
I/2014 and Semester II/2014) in accordance SPFAIB
applicable.
- Reporting to the Financial Services Authority
no later than seven (7) working days after it was
revealed the findings of the audit are expected to
disrupt the continuity of the Bank’s business Pundi.
SKAI has conducted an examination of the Branch Office
(KC), Branch Office (KCP) and other work units corresponding
annual audit work plan. The entire findings of the internal
audit has been followed up by KC/KCP and related work units.
The findings are communicated to all relevant divisions at
headquarters for corrective actions. To ensure that corrective
actions on audit findings by a branch/unit related work has
been done in accordance with the target date agreed upon
in the exit meeting, the Internal Audit methodology Audit
Findings Automate Tracking System.
Implementation of SKAI Duties in 2014
Details Internal Audit activities for 2014 include:
a. To examine the internal audit on Bank Office Pundi,
include:
i. Head Office: Division of Finance, Division of Special
Assets Management, Credit Policy Support Division,
Treasury Division, Division of Information and
Technology.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Bank Pundi Profile
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Corporate Governance Report
ii. Branch offices: Abepura, Palu, Semarang, Mataram,
Lampung, Falkirk, Kendari, Klaten, Palembang Km
5, Metro Lampung, Serang, Cirebon, Magelang,
Klungkung, Pandaan, Purwokerto, Jember, Malang,
Makasar (LB), Semarang (LB ), Rantepao, Sengkang.
iii.
Special Audit: Abepura-Sorong, Ciawi, Senen,
Cengkareng, Cimahi, Edge Berung, Kopo, Abepura,
BKR, Sarolangun, Jember, Bima, MT Haryono,
Ungaran, Bekasi, Sukabumi, Binjai.
iv.Other inspection activity: Operational SKNBI &
BIRTGS, IT Security SKNBI & BIRTGS, Remote Audit
Quarter I, II, III.
b.Develop some guidelines for auditing, among others,
include:
i. Internal Audit Work Plan and Budget 2014.
ii. High Audit lights per December 2014.
c.Provide training on “Internal Control System” and
“Fraud Awareness Sharing Program” on Pundi
Management Trainee program (PMT) and the Official
Bank and related Work Unit.
d. Monitoring the settlement of non-performing loans and
foreclosed properties, as well as the Bank’s financial
performance Pundi.
e.Provide supporting data in the framework of the
External Review by SPFAIB BI SKAI performance for
the three year period ended on 30 September 2014 by
KAP Amir Abadi Jusuf & Partners. The results of the
external review of the Internal Audit Unit in general
regulation according SPFAIB.
Human Resources
Number of human resources in the Internal Audit Division per 31
December 2014 is 25 people, the institution has met the competency
and has been enhanced with regular training.
SKAI Personnel based upon Certification:
TOTAL
60
CERTIFICATION
1 person
BSMR Level III
9 people
BSMR Level II
13 people
BSMR Level I
3 people
Qualified Internal Auditor
Management Discussion and Analysis
Based upon formal education:
TOTAL
CERTIFICATION
3 people
Post-Graduate Degree in Management
13 people
Bachelor Degree in Economic Accounting
1 person
Bachelor Degree in Economic Management
2 people
Bachelor Degree in Information Telematics
Engineering
1 person
Bachelor Degree in Information Telematics
Management
2 people
Bachelor Degree in Law
1 person
Bachelor Degree in Civil Engineering
1 person
Bachelor Degree in International Relation
1 person
Diploma Degree in Economic Management
2 people
Diploma Degree in Civil Engineering
1 person
Object Oriented Program
Based upon work experience before joining SKAI BPI:
TOTAL
20 people
3 people
18 people
1 person
SUBJECT
Banking
Public Accountant Auditor
Internal Auditor
Other
Training followed during 2014:
TOTAL
CERTIFICATION
4 people
Leadership Training
1 person
Certified Internal Audit
2 people
Financial Transaction and Fraud
Schemes
1 person
JKN Health Service Fraud
3 people
Financial Statement Fraud
1 person
CPE Certificate
1 person
Bank Awareness and Challenges
Training in 2014
2 people
Fraud Examiner
1 person
Dotnet Program
1 person
National Congress of Bank Internal
Auditor Association
1 person
Object Oriented Program
2 people
ACFE Professional Ethics and
Standards
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
TOTAL
Corporate Information
CERTIFICATION
1 person
Building Strategic Partnership
Towards an Effective Governance
1 person
Bank Awareness and Challenges on
Supervision & Control
1 person
Risk & Governance Summit 2014
1 person
Fraud Intelligence & Compliance
Innovation Center
IMPLEMENTATION OF RISK MANAGEMENT AND
INTERNAL CONTROL SYSTEMS
Implementation of risk management has been done includes
4 (four pillars) are:
1. Active supervision by the Board of Commissioners and
Directors
Role of the Board of Commissioners include: evaluating
the accountability of the Directors on the implementation
of risk management through meetings with the Directors
and decide upon the Directors related transactions that
require approval of the Board of Commissioners based on
the Articles of Association applicable.
Role of the Directors include: evaluating risk management
strategies that are tailored to the Bank’s business, assess
the risk assessment, such as the implementation of risk
limits in lending activities, treasury activities, limit the
transactions and limit expenditure and ensuring the
provision of human resources and skills in risk management
corresponding complexity of the Bank focused on financing
to micro and small enterprises, including upgrading the
quality of human resources managers of risk through the
Risk Management Certification Program.
2. The adequacy of policies, procedures and limits
The Bank has and updating policies, procedures and
limits on the activities of credit, operational, treasury
and to support activities (supporting) adapted to the
development of business and the risks faced by, among
others, include:
a. Risk Management Policy
b. Related credit risk:
i.Guidelines Allowance for Impairment Losses
(CKPN);
ii. Ceiling limits Credit and Term Loan;
iii.Supplementary Provisions on Restructuring of
Credit;
iv.The division of tasks between the settlement of
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non-performing loans and Team Business Team
Special Asset Management (SAM);
v. Credit Mapping Reviewers on the debtor’s credit
disbursement;
vi. Functions in the Regional Early Warning Unit;
vii.
Changes in Non Performing Loans Micro
Management Committee;
viii.The procedure for Collateral Assessment;
ix. Provisions for Credit Life Insurance Business Pundi
2;
x. Product Conditions change pundi;
xi.Development of Organizational Structure SME
(Business Team 2).
c. Related to market risk and liquidity:
i. Guidelines for Risk Management and market
liquidity;
ii. Counterparty SOP Line.
d. Operational and other risks related to:
i. Revision Mechanism Bookkeeping Cash Pick-up and
Delivery to the CPC Cash, Cash Vault CIS Limit and
Limit Cash in Box Counter Branch;
ii. Determination user ID opics;
iii. Policies and SOP Customer Service and Complaint
Resolution;
iv. SOP revisions petty cash;
v. Revised SOPs Report to the Financial Services
Authority;
vi. Handling CIF Dual;
vii.Revision Usage Transfer and Deposit Slip Slip;
viii.Enforcement of CIF Application Format;
ix. ATM transaction limits;
x. Preparation of Business Impact Analysis.
3. Identification, measurement, monitoring, and control of
risk and risk management information system
Risk identification process is done by analyzing all sources
of risk inherent in the bank’s products and activities, as
well as to new products and activities before they are
offered/sold to customers.
Risk assessment carried out in accordance with the
characteristics and complexity of the Bank’s Pundi. Risk
measurement methods used are adjusted according to
the method prescribed by Bank Indonesia in the context of
risk assessment and calculation of capital employed using
a standard method for calculating capital adequacy for
credit risk, market risk and operational risk.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Bank Pundi Profile
Management Report
Corporate Governance Report
Risk monitoring is done either by the relevant
implementing unit of credit, operational, treasury and by
the Risk Management Unit (SKMR).
Risk control has been done with the updating of limits
on business activities both in the business unit of credit,
treasury, operations and in supporting the work unit. Risk
Management Information System (MIS) has been adapted
to the complexity of the SIM Bank.Untuk credit risk is
reflected from the dashboard/portal that can be accessed
by employees and management to facilitate decisionmaking/policy further.
Bank has been using the parameters for the measurement
of risk covering 8 types of risk in accordance with the
parameters set by Bank Indonesia. Submission Bank
Pundi’s risk profile on a quarterly basis to the Financial
Services Authority has made timely. The composite rating
risk profile of the position of 31 December 2014 was
Moderate.
4. Internal Control System (SPI)
SPI is an oversight mechanism established by the Bank’s
management Pundi continuously (on-going basis) in order
to:
a. Safeguard and secure the assets of the Bank;
b. Ensuring availability of more accurate reports;
c. Improve compliance with the applicable regulations;
d. Reduce the financial impact/loss, irregularities
including fraud/fraud and violation of the precautionary
principle;
e. Improve organizational effectiveness and improve cost
efficiency.
SPI which can effectively help the Bank’s management in:
a. Keeping the Bank’s assets and ensure the availability
of the financial statements and the SIM that can be
trusted;
b.Increase the Bank’s compliance with laws and
regulations applicable;
c. Reduce the risk of loss, irregularities and violations of
the principle of prudence.
SPI implementation is the responsibility of the board and
Bank officials Pundi by creating a control culture, the
culture of risk awareness and compliance culture which
among others include:
a. BOC supervise the implementation of internal control
in general, including other related policies established
by the Directors;
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Management Discussion and Analysis
b. SPI Directors to create and maintain an effective and
ensure that the system is run in a safe and healthy
appropriate internal control objectives established by
the Bank.
c. Compliance Director active role in preventing internal
fraud in setting policy with regard to the precautionary
principle;
d. Risk Management Division measures and monitors the
condition of the Bank’s risk in the form of quarterly risk
profile report to be submitted to the Financial Services
Authority;
e. Compliance Division to review and provide input on
the development of internal rules and provide training
on the implementation of anti-money laundering and
combating the financing of terrorism (APU & PPT)
offices throughout the Bank;
f. Internal Audit Unit (SKAI) evaluate the adequacy and
effectiveness of the implementation of SPI on an
ongoing basis with regard to the implementation of the
Bank’s operational potential losses in the achievement
of targets set by the Bank’s management;
g.
Bank
guarantee
independent
internal
audit
implementation through adequate reporting and
internal auditor expertise, especially in the practice and
application of risk assessment;
h. Bank officials and all employees are required to
understand and implement the SPI set by management.
External Review
Public Accounting Firm (KAP) Amir Abadi Jusuf & Partners
RSM AAJ Associates Bank Pundi commissioned to conduct
an external review of the performance over the Internal Audit
function for the three-year period ended on 30 September
2014. Implementation of the reviews began on 2 September
2014 by the engagement document No. 0660914/SSM/201/
EL-AAJB 23 September 2014. Review conducted in accordance
with Bank Indonesia Regulation No. 1/6/PBI/1999 regarding
the obligation of banks to apply the Internal Audit Standards
for Commercial Banks (SPFAIB) and Bank Indonesia Regulation
No. 9/15/PBI/2007 on the application of risk management in
the use of Information Technology by Commercial Banks in
particular related to the Scope of Work SKAI.
Assessment KAP in a report issued on 15 October 2014
concluded that the implementation of the Internal Audit
function for the period 1 Oct 2011 - 30 September 2014 has
generally been in accordance with the provisions contained
in SPFAIB, although in the implementation of internal control
there are still some things that need corrective action.
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EXTERNAL AUDIT
In accordance with the results of the Meeting of Shareholders
(AGM) on 9 June 2014 on the decision of Agenda Third
Meeting, Bank Pundi has appointed Public Accounting
Firm (KAP) Hendrawinata Eddy Siddharta & Tanzil, KAP
registered at the Financial Services Authority, to examine
Financial Statements (Audited) As of 31 December 2014 by
the Cooperation Agreement No. 0157/QUO/FD/HES-01/VI/14,
dated 19 June 2014. The appointment is made by the Directors
after obtaining the approval of the Board of Commissioners
on the recommendation of the Audit Committee.
whistleblowing system is one of the means of communication
that is effective in detecting the incidence of fraud or potential
fraud and other irregularities.
Appointment of KAP Hendrawinata Eddy Siddharta & Tanzil
is the second appointment for Inspection Annual Financial
Statements (Audited), ie for the period 31 December 2013 and
31 December 2014.
1.Email addressed to: direksi@bankpundi.co.id and/or
laporkan@bankpundi.co.id and or
2. Letter to: Directors of PT Bank Pundi Indonesia, Tbk. Jl.
RS. Fatmawati No. 12 Jakarta 12140.
The amount of remuneration in the form of service fees
received by the External Auditor Hendrawinata KAP Eddy
Sidhartha & Tanzil for examination of the Annual Financial
Statements (Audited) for the year 2014 amounted Rp.545,74
million.
In responding to the complaint report, Bank Pundi guided by
the principles of whistleblowing, which include:
1. Maintain confidentiality;
2. Protect Rapporteur;
3. Follow-up reports
WHISTLEBLOWING SYSTEM (WBS)
The following mechanisms of whistleblowing systems with the
following basic principles:
• Reports submitted is related to fraud/indications of fraud,
violation of law, conflict of interest and breach of the code
of ethics. Rapporteur allowed to report anonymously
(without identity)
Whistleblowing system aimed at improving the effectiveness
of fraud control systems by focusing on the disclosure reports
of complaints.
As part of the implementation of Good Corporate Governance
and the precautionary principle and internal control systems,
Through the whistleblowing system every employee and
external parties are encouraged and facilitated to report any
violation of the provisions/regulations, codes of conduct, and
actions/events indicated as forms of fraud (fraud) that could
potentially harm the Bank. Submitting the report complaints
of violations can be submitted via:
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Discussion and Analysis
Reports of violations received by the Directors will be
forwarded to the business immediately followed up with WBS
for investigative activities if there are strong indications of a
violation (fraud).
• Protection of the reporting in accordance with applicable
regulations.
• The information submitted must be equipped with
adequate data and evidence, and will be followed by the
team.
• Each report received will be treated confidentially.
• Report violations received by the Directors will be
forwarded to the business immediately followed up
with WBS for investigative activities if there are strong
indications of a violation (fraud). Results of an investigation
into the violation is further discussed in a meeting of the
Disciplinary Committee.
• When proven, the perpetrators of fraud will be sanctioned
based on the Regulations applicable Company,
• Bank report violations to the relevant authorities
according to applicable regulations. The incidence of fraud
on the Bank and will continue to evaluate the improvement
mainly to the weakness of internal control aspects.
Results of an investigation into the violation is further
discussed in a meeting of the Disciplinary Committee. This is
to maintain the objectivity of the determination of sanctions
against employees who are convicted of or involved in
violations. The imposition of sanctions is done in accordance
with the provisions of Rule Company. Against violators, Bank
reported to the competent authority in accordance with
prevailing regulations. The incidence of fraud on the Bank
continues and always evaluating the improvement mainly
to the weakness of internal control aspects. All levels of the
organization, including the Board of Commissioners, Directors
and employees are fully committed to support and implement
the WBS at Bank Pundi.
Number of Cases Committed by
Internal Fraud in 1 Year
Permanent Employee
Non-Permanent
Employee
2014
2013
2013
2014
Commissioner and Director
2013
2014
Total Fraud
0
0
31,994.55
26,651.65
0
0
Settled
0
0
8,798.99
181.62
0
0
Under Internal Settlement
0
0
11,964.22
26,470.03
0
0
No Settlement Effort
0
0
0
0
0
0
Under Legal Proceeding
0
0
11,231.34
0
0
0
CUSTOMER SERVICE AND PROTECTION
In order to increase and improve the quality of service
standards customers have routinely conducted monitoring
activities standard of service at Branch Office (KC) and
Branch Office (KCP) to conduct site visits to several offices
chosen, checks by phone as well as the implementation of
roleplay equipped reports KC sent regularly every month to
the Central Office.
Moreover Unit Quality Service also conducts coaching against
KC are considered to have the quality of service that is still
below the prescribed standards. To maintain consistency in
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
service standards, has been appointed 1 KC as a pilot project
in implementing service standards, in order to become an
example for other offices in implementing service standards.
Along with the increased knowledge of the banking community
and the ease of access, in making a complaint, it has made
improvements to the complaints portal Bank with the aim
that all complaints received can be monitored properly
and in accordance with the provisions of the authorities. In
conducting oversight of the complaints resolution process
conducted by related work units, has made progress report
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delivered weekly and monthly to all Divisions, KC and the main
branches and work units that make the process of settlement
of the complaint so that the status of the complaint can be
known.
In order to meet the provisions related to consumer protection
authorities, the Bank has published a Service Policy and
Settlement of Customer Complaints (SK Directors No. SK.260/
DIR-BPI/XI/2014 dated 20 November 2014) and Procedures
and Settlement of Customer Complaints (SK Directors No.
263/SK/Dir-BPI/XII/14 dated 30 December 2014).
Furthermore, the Bank will gradually adjust the infrastructure
related consumer protection in accordance with the provisions
of the Financial Services Authority and Bank Indonesia.
LEGAL ISSUES
Throughout 2014, civil and criminal cases are handled by the
Legal Division of Bank Pundi include:
Total Cases
Legal Issue
Civil
Criminal
Having permanent legal force
10
0
Under settlement process
48
7
Total
58
7
The whole problem of law, both civil and criminal that
occurred during 2014 have been filed through the legal
process. However, the handling of the legal proceedings does
not affect the Bank’s financial condition.
EMPLOYEE’S CODE OF ETHICS AND CODE OF
CONDUCT
The Code serves as a basic guideline for the Board of
Commissioners, Directors and all employees in attitude and
behavior. Moral principles outlined in the Code of Conduct is a
key element of the culture at the Bank Pundi regulate matters
concerning:
1. Integrity Employees namely:
a.Comply with the internal rules Bank Pundi, Bank
Indonesia regulations and other laws and regulations.
b. Avoid conflicts of interest.
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c.Act and behave honestly, fairly and wisely in all
situations.
d. Maintain the confidentiality of data and information that
is confidential enterprise, positions in accordance with
company policy and applicable law.
e. Reject bribery and corruption.
f. Avoid compromise because gifts and entertainment
2.Professionalism namely:
a.
Always trying to improve knowledge, skills and
competencies required in the whole work and always
open to new ideas - new ideas.
b.
Always adhere to the governance, systems and
procedures and policies that underlie his duties.
c.Always willing to share knowledge and skills to
subordinates, co-workers and avoid unhealthy
competition work.
d. Serving customers with good standards of service set.
e.Upholding compliance, the principle of prudence and
risk management.
3. The use of equipment and facilities Bank Pundi well.
4.The political activity is allowed, as long as not neglect
the duties and obligations of employees and served as an
active member of a political party.
CODE OF ETHICS ENFORCEMENT
1. Roles and Responsibilities
The roles and responsibilities of each employee and unit
leader in upholding the code of conduct of employees at
Bank Pundi:
a.Employees:
- Each employee must learn, obey and implement a
code of conduct for employees in Bank Pundi.
- Each employee is required to report to the direct
supervisor or leader of his work unit or to the Regional
Human Capital or to the Division of Human Capital at
the Head Office if know or suspect the occurrence
of a violation or attempted violation of the code of
conduct.
b. Head of Unit (PUK):
- Leaders working units are required to provide an
explanation and asked to employees under its
coordination to read and understand the code of
conduct.
- Leaders work units shall ensure that each employee
who is in the work unit to understand and execute the
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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-
-
-
-
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code of conduct for employees, by disseminating and
distributing books as a handle code of conduct and
guidelines for employees.
Leaders work units shall play an active role in fostering
employee and solve the problems of violations of the
code of ethics to quickly and precisely according to
applicable regulations.
Reporting and escalating a suspicion, indication, and
or breach incident to an official or authorized unit.
Following up any violations of the code of ethics in
accordance with established procedures.
Running and implement the guiding principles of
Know Your Employee (KYE) in accordance with
policies and regulations.
2. Violations of the Code of Conduct
Sanctions and penalties which may be provided by the
company to employees who are convicted of a violation of
the code of conduct of employees of Bank Pundi:
a. Employees who have been found guilty of irregularities,
misuse, negligence, or violation of the code of conduct
may be subject to penal sanctions in accordance
with company rules, policies and regulations and
procedures applicable, that at a certain level may
result in termination of employment with or without a
prior warning ,
b. Employees are aware of irregularities, abuse, negligence,
breach, or attempted breach of the code of conduct but
does not report it, violating the code of ethics.
PROOF OF COMPLIANCE STATEMENT
As proof and employee commitment to adhere to and
implement the guideline values of the corporate culture and
code of conduct of these employees, without exception, each
employee is required to sign a statement of commitment as
outlined in the annex to the work behaving professionally
compliance statement (statement of professional practice).
CORPORATE CULTURE
The values of corporate culture is a guide in the act, behave
daily in performing their duties and obligations as an
employee to achieve the goals and success of the strategy of
the company in accordance with the vision and mission of the
company. The values are:
1. AFFORDABLE, which is easily accessible, comfortable and
practical.
2.PROGRESSIVE, the focus on customers, innovative,
oriented toward progress.
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Management Discussion and Analysis
3.
PROFESSIONAL, namely
expertise and excellence
integrity,
genuine
caring,
Implementation of the values of the corporate culture and
code of conduct of employees accompanied by their joint
commitment will bring the company continues to advance,
grow and excel in accordance with the vision and mission that
ultimately provide added value for the company and at the
same time meet the demands of good corporate governance
(GCG) ,
PROVIDING FUNDS TO RELATED PARTIES AND
PROVIDING FUNDS IN LARGE QUANTITY
Provision of Funds to Related Parties to the Bank Pundi,
referring to Bank Indonesia provisions concerning the
Legal Lending Limit (LLL). During 2014, no violations or
exceedances LLL to related parties and large exposures (core
debtors) because Bank Pundi lending remains focused on the
segment of micro, small and medium enterprises (SMEs).
Total Cases
No
Legal Issue
1.
To Related Parties
2.
To core debtors:
-Individual
- Group
Debtor
Nominal
(million rupiah)
Nil
Nil
14
1
86,068.36
3,821.07
Bank Pundi has had a bank Credit Policy including arranging
for the provision of funds to Related Parties and large
exposures (SK Directors No. 606/DIR-BPI/XII/2013 dated 30
December 2013) conducted a review at regular intervals.
FUNDING FOR SOCIAL AND POLITICAL ACTIVITIES
During 2014 Bank Pundi has held social events such as:
1. Compensation for orphans in the “Open Fasting” is done
nationally.
2. The compensation to the children of the orphanage in
order to welcome the Christmas celebration.
3. Funds for the field of sports and culture.
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Bank Pundi does not engage in political activity and does not
give donations to political activities.
TRANSPARENCY OF FINANCIAL CONDITION AND
NON BANK FINANCIAL
In order to improve corporate governance, the Bank has a
policy concerning Transparency of Financial Condition and
Procedures for Non-Financial (SK Directors No. 392/SKDIR/BPI/VII/13 dated 22 July 2013) with reference to Bank
Indonesia Regulation No. 14/14/PBI/2012 on Transparency and
Publications Bank report. Aspects of transparency include
the transparency of financial and non-financial conditions as
information to the parties who require, among others, include:
1. Financial Report, submitted to authorities regularly every
quarter period according to applicable regulations and
inform the public through print media (newspapers) and
electronic (websites).
2.The Annual Report and the Annual Report on the
Implementation of GCG, compiled and presented by Bank
Indonesia regulation concerning Transparency of Financial
Condition and GCG Implementation for Commercial Banks.
The report was submitted to the authorities, shareholders
and institutions other external include: the Indonesian
Consumers Foundation (YLKI), PT Pefindo, Banks
Association, Indonesian Banking Development Institute
(LPPI), the Institute for Economic and Social Faculty
of Economics, University of Indonesia (LPEM-FE UI ),
Indonesian Institute of Sciences (LIPI), Infobank Magazine
and SWA Magazine. The report is also available on the
Bank’s website (www.bankpundi.co.id) as information to
the people in need.
3. Other information presented on the Bank’s website, among
others, include:
- Structure of Shareholders, the Board of Commissioners
and Directors of the Bank;
- Implementation and results of the General Meeting of
Shareholders of the Bank;
- Publication (press release) and corporate actions;
- Network Bank office;
- Products and banking services (to facilitate the public
to get information related to the products and services
offered by the Bank);
The stakeholders can also directly obtain information about
Bank Pundi by contacting the Corporate Secretary by e-mail:
corporate.secretary@bankpundi.co.id and for investors
institutions can also directly contact Investor Relations by
e-mail: investor.relations@bankpundi. co.id.
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BUSINESS STRATEGY PLAN FOR 2015
1. SMEs Business:
i. To revitalize a business that focuses on four main
aspects, namely Product, Place, People and Process.
ii. Optimize business potential office network based
on geographic location and market potential in each
office.
iii. Improve credit quality by optimizing products Secured
Loan (Pundi Emas, Pundi Perak and SME) and the
improvement of the status of collateral for secured
loan products less (Pundi Perunggu).
iv. Applying standard qualification Business Lending
Manager (BLM) in accordance with the class of the
Branch
v. Improve the quality standards of Human Resources
(HR) through integrated HR Management, starting
from the assessment, education and training to the
development Carreer path.
vi. Maintain credit quality through the maintenance
and collection patterns that are tailored to the type
of product and do the mapping zones based on
geographic location of the debtor (Village/Village/
District or the street name).
vii. SME business development (ceiling of Rp 500 million
to Rp 10 billion).
viii.
Develop an ongoing performance measurement
system based on a given profit contribution (profitbased approach).
ix. Efficiency by simplifying the loan process (initiation,
approval and disbursement processes).
x. Optimizing the management and settlement of nonperforming loans.
2. Non SMEs Business:
i. Treasury division also plans to conduct the placement
of money market funds (short-term) on Non-Bank
Financial Institutions.
ii.Credit opportunities individually, still have
considerable potential and to align this potential with
the extent of the network and facilities owned by the
Bank is planning to engage in service to individual
loans, so that it will expand the market segment
and to develop existing products in accordance with
market needs be the reference.
The entry into the segment Bank loans to retirees
is expected to support the positive performance in
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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2015 because it has a low credit risk with good profit
potential, this is due to loans to retirees have certainty
in installments and insurance underwriting.
3. Funding Business:
i. Focus on customer segmentation to raise retail
deposits.
ii. Program development and savings products more
attractive with a wide selection of gifts and benefits.
iii. Pressing the cost of funds in deposits such as by
lowering the ticket size of deposits (reprofile).
iv. Expand and improve promotional activities and
programs, both for existing or new customer.
v. Optimization of the branch network by adding existing
funding activities.
vi. Optimizing e-banking services to increase fee-based
income, either directly or in cooperation with third
parties.
vii. Improve the standard of customer service regular
service with the concept of service excellence.
viii. Strengthen sales culture and reviewing sales incentive
schemes.
4. Completion of Existing Lending Business (ex legacy Bank
Executive) by doing some NPL resolution process:
i. Intensive billing for debtors still cooperative, and has the
ability to pay, through a policy of elimination of most/
all fines and unpaid interest, and make the process of
selling receivables to other parties as well as the gradual
completion of the settlement of NPLs and foreclosed
assets.
ii. Sales collateral (auction) for debtors cooperative and do
not have the ability to pay that settlement NPL through
existing collateral.
iii. Settlement through litigation (aanmaning, confiscation
execution guarantee) for uncooperative debtors.
COMPLIANCE REPORT
In order to support his vision, Bank Pundi committed in
order to achieve these goals are always in the corridors of
legislation and other applicable regulations.
Bank management Pundi conducting banking business
by upholding the principle of prudence and always apply
the principles of GCG. To improve the competitiveness of
enterprises, development of human resources to be one
focus of attention of management followed by increasing the
capability and knowledge of the target market.
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Management Discussion and Analysis
1. Implementation of Compliance Function
Compliance Function is a series of actions or steps to
ensure that policies, regulations, systems and procedures,
as well as the business activities conducted by the Bank
in accordance with Bank Indonesia regulations and
legislation in force, as well as ensuring compliance of the
Bank against the commitments made to Bank Indonesia
and/or other competent supervisory authority.
Implementation of Compliance Function in Banks Pundi
coordinated by the Compliance Director and assisted by
the Compliance Division, which is a unit of work that are
independent of bank operations.
Compliance
Function
The
Bank
has
Charter
Compliance (compliance charter), the Code Compliance
(compliancecode of conduct), Guidelines on Compliance
(compliance policies), and structured implementation
procedures/test compliance (compliance procedures).
2. Compliance Framework
In general, the framework of the Compliance Division is
to position ourselves as partners and provide support
to all work units in the Bank Pundi, both business units
and business support unit, so that all the activities and
operations of the Bank to comply with all provisions
berlaku.Sesuai Bank Indonesia regulations applicable,
Bank Pundi has a Compliance Director, who has met all the
criteria set by Bank Indonesia.
The scope of duties and responsibilities of the Compliance
Director is as follows:
a. Formulate strategies to encourage the creation of a
culture of compliance Bank Pundi;
b.Propose policy compliance or adherence to the
principles will be set;
c. Establishes compliance systems and procedures that
will be used to develop rules and internal guidelines
Bank Pundi;
d.Ensure that all policies, regulations, systems and
procedures, as well as the Bank’s business activities
conducted in accordance with the provisions of Bank
Indonesia, the Financial Services Authority and the
legislation in force;
e. Take precautions so that policies and decisions taken
by the Directors does not deviate from the provisions
of Bank Indonesia, the Financial Services Authority and
the legislation in force;
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3. Implementation of Compliance Function for 2014
a. Monitor compliance with the precautionary principle,
including CAR, LLL, NPL, PPA, CKPN and reserve on a
regular basis;
b. Reviewing the external regulations in 2014 and inform
the ranks of the organization to be followed;
c. Conduct a review of internal regulations to ensure
compliance with external regulations applicable;
d.Carry out compliance tests on some Bank Pundi
branch network (including the relocation of offices and
functional offices);
e. Carry out tests of compliance with internal regulations
applicable to the operations and credit activities in
some branch offices;
f. Ensuring the Bank’s commitment to follow up the
findings of internal audit and external audit and
reporting submission to Bank Indonesia and the
Financial Services Authority;
g.Mitigate risks by disseminating the provisions of
internal and/or external regulations related to the work
unit;
h.GCG implementation report compiled in 2013 and
delivered to the Financial Services Authority and other
relevant agencies in a timely manner;
i. Prepare and submit periodic compliance function
reports to be submitted to the Financial Services
Authority (semi-annual) and the internal Bank
(quarterly) on a timely basis;
4. Socialization of Culture of Compliance and Concern for
Compliance
To ensure that a culture of compliance (compliance culture)
and cultural awareness (compliance awareness) socialized
to all employees, Division of Compliance perform various
activities, among others, through Induction training for
new employees and training on compliance culture, codes
of conduct, policies and procedures for internal compliance
, including Bank Indonesia regulations and the Financial
Services Authority regulations.
5. Assessment of Compliance
Compliance Division is also reviewing the entire policy is
important to be issued Bank Pundi, including proactively
also initiated discussions with related units to prepare or
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adjust relevant policies and ensure that internal policies
are in accordance with Bank Indonesia regulations,
the Financial Services Authority and laws existing law.
Compliance Division also played an active role in reviewing
the launch of new products and activities to comply with
Bank Indonesia regulations and legislation in force.
6. Monitoring the Follow-Ups of Regulator’s Audit Result
Compliance Division is also monitoring the status of the
follow-up on each examination throughout the Financial
Services Authority related work units, as well as ensure
that all corrective actions have been implemented and
reported in a timely manner.
7. The function of Anti-Money Laundering and Terrorism
Financing Prevention (AML-PPT)
Implementation of APU-PPT during 2014, include:
a. Provide direct training and training for trainers to the
supervisor subsequently disseminated to employees
for each branch office;
b. The implementation of compliance activities APU-PPT
on KC/KCP, include: customer acceptance of new risk
based approach (RBA), cash transactions, transactions
conducted by WIC, customer data updating and
correction of the CIF double;
c. To update the list of Terrorist Publications Name UN/
OFAC periodically
d. Updating Customer Data
The Bank also always submit a plan and implement
customer data updating. Furthermore, the realization
of customer data updating in 2014 has reached the
target of 100% (8781 CIF of 8781 plan targets CIF).
Plan Preparation Updating Customer Data for the year
2015 as many as 6146 CIF. Plans and progress update
customer data has been submitted to the Financial
Services Authority in the Statement of Compliance
Function Indonesia Bank Pundi semi-annual period.
e. APU-PPT Program Reporting.
During 2014, the Bank has delivered 187 cash transaction
reporting (CTR) and 3 suspicious transaction reporting
(STR) to INTRAC. In addition, the Bank also reported a
unified information system service user (SIPESAT) to
INTRAC each quarterly period.
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Management Discussion and Analysis
SELF-ASSESSMENT OF GCG IMPLEMENTATION (2014)
No.
I.
II.
III.
IV.
V.
VI.
VII.
70
CRITERIA/INDICATOR
RATING
VALUE
(a)
WEIGHT
(b)
SUB-VALUE
(c)=(a)x(b)
IMPLEMENTATION OF DUTIES AND RESPONSIBILITIES OF BOARD
OF COMMISSIONERS
0.24
A. Governance Structure
1.80
10%
0.18
B. Governance Process
2.60
10%
0.26
C. Governance Outcome
2.80
10%
0.28
IMPLEMENTATION OF DUTIES AND RESPONSIBILITIES OF DIRECTORS
0.50
A. Governance Structure
1.90
20%
0.38
B. Governance Process
2.75
20%
0.55
C. Governance Outcome
2.90
20%
0.58
COMPLETENESS AND IMPLEMENTATION OF COMMITTEE DUTIES
0.25
A. Governance Structure
1.85
10%
0.19
B. Governance Process
2.75
10%
0.28
C. Governance Outcome
3.00
10%
0.30
HANDLING OF CONFLICT OF INTEREST
0.23
A. Governance Structure
2.00
10%
0.20
B. Governance Process
2.00
10%
0.20
C. Governance Outcome
3.00
10%
0.30
APPLICATION OF BANK COMPLIANCE FUNCTION
0.13
A. Governance Structure
2.00
5%
0.10
B. Governance Process
2.75
5%
0.14
C. Governance Outcome
2.75
5%
0.14
APPLICATION OF INTERNAL AUDIT
0.13
A. Governance Structure
2.00
5%
0.10
B. Governance Process
2.80
5%
0.14
C. Governance Outcome
2.80
5%
0.14
APPLICATION OF EXTERNAL AUDIT
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
COMPOSIT
VALUE
(d)=avg (c)
0.12
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IX.
X.
XI.
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RATING
VALUE
(a)
WEIGHT
(b)
A. Governance Structure
2.00
5%
0.10
B. Governance Process
2.30
5%
0.12
C. Governance Outcome
2.60
5%
0.13
No.
VIII.
Corporate Information
CRITERIA/INDICATOR
SUB-VALUE
(c)=(a)x(b)
APPLICATION OF RISK MANAGEMENT INCLUDING INTERNAL
CONTROL SYSTEM
COMPOSIT
VALUE
(d)=avg (c)
0.21
A. Governance Structure
2.40
7.5%
0.18
B. Governance Process
2.90
7.5%
0.22
C. Governance Outcome
3.00
7.5%
0.23
FUNDING TO RELATED PARTY AND LARGE EXPOSURE
0.15
A. Governance Structure
2.00
7.5%
0.15
B. Governance Process
2.00
7.5%
0.15
C. Governance Outcome
2.00
7.5%
0.15
FINANCIAL AND NON-FINANCIAL TRANSPARENCY, GCG
IMPLEMENTATION REPORT AND INTERNAL REPORTING
0.42
A. Governance Structure
2.40
15%
0.36
B. Governance Process
3.00
15%
0.45
C. Governance Outcome
3.00
15%
0.45
STRATEGIC PLANS
0.17
A. Governance Structure
3.00
5%
0.15
B. Governance Process
3.50
5%
0.18
C. Governance Outcome
3.80
5%
0.19
COMPOSIT SELF-ASSESSMENT RATING 2014
Rank: 3
2.55
Predicate: MODERATELY GOOD
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“ Amid a challenging
economic conditions, various
improvement efforts and
efficiency measures carried
out in order to maintain the
”
stability of performance.
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Management Discussion and Analysis
the President of the Republic of Indonesia to seven.
The discussion and analysis of the Bank’s performance Pundi
following is based on annual financial statements for the year
ended 31 December 2014 and 2013 included in this Annual Report.
Financial statements prepared in accordance with financial
accounting standards in Indonesia and Bapepam-LK No. VIII.G.7
regarding “Presentation of Financial Statements for Public Listed
Company”. These financial statements have been audited by an
independent auditor Hendrawinata KAP Eddy Siddharta & Tanzil
(Kreston International).
The above conditions also have an impact on the banking industry
that is growing both in terms of slowing credit growth became
11.60% compared with the year 2013 amounted to 21,60%. While
deposits grew 12.30% slightly slowed down compared with the
previous year at 13.60%. An increase in interest rates resulted
in considerable increase in cost of third party funds, especially
for deposits.
Indonesia’s economy in 2014
Performance in 2014
The condition of the domestic economy in 2014 is not yet
Various improvement efforts and efficiency measures carried out
in order to maintain the stability of the performance including
slowing the growth of the business. But these efforts have not
been entirely successful in the face of challenging economic
conditions and the impact on the Bank’s performance in 2014
Pundi which is not in accordance with the targets set. However, in
terms of growth in general can be said to be stable.
conducive marred by a rise in electricity tariff (TDL), subsidized
fuel price increase compared to the year 2013, followed by the
rate of inflation increased to 8.36% (yoy) as well as the BI Rate
increase gradually until it reaches 7.75% at the end of the year.
This makes the 2014 be a challenging year for Indonesia. 2014
was also marked by the election of people’s representatives and
31 December 2014
Description
RBB Target
Variance
Audited
Absolute
%
Total Assets
11,004,701
9,004,046
(1,960,655)
(IDR in million)
-17.82
Loans
Deposits
Profit(Loss) after Tax
8,383,587
9,228,837
31,173
6,578,209
7,639,046
(119,173)
(1,805,378)
(1,589,791)
(150,345)
-21.53
-17.23
-482,30
7.25
4.24
0.48
3.72
11.78
97.73
90.84
13.96
6.94
4.85
-1.58
-16.31
9.65
108.21
86.11
10.05
-0.31
0.71
-2.06
-20.03
-2.13
10.48
-4.73
-3.92
(in %)
-4.32
16.81
-425.79
-538.18
-18.10
10.73
-5.20
-28.08
NPL Gross
NPL Net
ROA
ROE
NIM
BOPO
LDR
CAR
Comprehensive Profit (Loss) Report
Description
YTD Audited
YTD Unaudited
31 December 2014
31 December 2013
INTEREST INCOME
Loans
Securities
Placements with Bank Indonesia and other banks
Current accounts with Bank Indonesia and other banks
74
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
1,608,721
1,558,012
37,515
27,880
4,218
30,436
28,075
4,183
Business Report and Suport
Corporate Information
Description
Miscellaneous
Address and Office Network
Audit Report
YTD Audited
YTD Unaudited
31 December 2014
31 December 2013
1,663
1,679,997
1,620,706
786,993
27,903
430
597,766
29,372
460
38,891
3,402
Government guarantee premium
16,221
14,876
Liabilities on redeemable securities
5,143
1,881
INTEREST EXPENSE
Deposits from customers
Time Deposits
Savings
Current Accounts
Deposits from other banks
NET INTEREST INCOME
875,581
647,757
804,416
972,949
99,641
76,426
OTHER OPERATING INCOME
Administrative Income
Loan administration
Fine and penalty
6,798
11,578
Miscellaneous
5,850
3,866
112,289
91,870
-
1,507
98
140
11,398
17,595
123,785
111,112
Lease
66,153
44,459
Depreciation
54,414
64,453
Labor services
39,133
38,074
Communications
30,692
32,446
Transportation and travel services
16,993
16,477
Utilities
12,939
11,921
Gains from sale of securities
Gains from revised fair price over financial assets calculated at fair
price by profit/loss report – net
Miscellaneous – net
OTHER OPERATING EXPENSES
General and Administrative Expense
Professional fees
11,016
13,367
Advertising, promotion and marketing
8,205
12,457
Software amortization
6,955
4,577
Dues and administrative
5,474
2,894
Office supplies
3,989
4,683
Taxes and licenses
2,359
2,153
Repairs and maintenance
2,248
2,534
1,753
2,753
Loan collection
Insurance
Miscellaneous
1,098
1,176
10,424
13,706
273,845
268,128
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
75
Bank Pundi Profile
Management Report
Corporate Governance Report
Description
Management Discussion and Analysis
YTD Audited
YTD Unaudited
31 December 2014
31 December 2013
Labor costs
Salary and wage
429,683
456,619
232,139
235,959
10,038
4,989
7,752
4,778
679,612
702,345
122,973
101,141
OTHER OPERATING EXPENSES
1,076,430
1,071,614
OPERATING PROFIT (LOSS)
(148 229)
12,447
(321)
89,982
(148,550)
102,429
29,377
(6,157)
(119,173)
96,272
37,403
(32,540)
(81,770)
63,732
Employee benefits
Training
Post-employment benefit liabilities
Provision for Value Impairment Losses of Financial Assets
Non-Operating Income (Expenses) - net
PROFIT (LOSS) BEFORE INCOME TAX
Deferred Tax Benefits (Expense)
NET PROFIT (LOSS)
Other comprehensive Profit (Loss) - gains (losses) on revised fair
value of securities as available for sale - net
TOTAL NET COMPREHENSIVE PROFIT (LOSS)
During 2014, the Bank recorded a net loss of Rp.119,17 billion, a
decrease of Rp.215,45 billion, or 223.79% of net profit for the
year 2013 were recorded at Rp.96,27 billion, with the following
details:
Net Interest Income
Net interest income for 2014 decreased by Rp.168,53 billion or
Description
17.32% compared to the period of 2013, mainly due to the increase in
interest expense savings that are not accompanied by an increase in
loan interest income.
A decrease in net interest income is shown by the ratio of NIM decreased significantly from 13.04% in 2013, to 9.65% in the current
year.
YTD Audited
YTD Unaudited
31 December 2014
31 December 2013
INTEREST INCOME
Loans
Securities
Placements with Bank Indonesia and other banks
76
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
1,608,721
1,558,012
37,515
30,436
27,880
28,075
Business Report and Suport
Corporate Information
Address and Office Network
Description
Audit Report
YTD Audited
YTD Unaudited
31 December 2014
31 December 2013
Current accounts with Bank Indonesia and other banks
4,218
4,183
Miscellaneous
1,663
-
1,679,997
1,620,706
786,993
597,766
27,903
29,372
INTEREST EXPENSE
Deposits from customers
Time Deposits
Savings
Current Accounts
Deposits from other banks
Government guarantee premium
Liabilities on redeemable securities
NET INTEREST INCOME
430
460
38,891
3,402
16,221
14,876
5,143
1,881
875,581
647,757
804,416
972,949
Other Operating Income
Other operating income increased by Rp.12,67 billion, or 11.41%
compensated by a decrease on the acceptance of credit that has
mainly contributed by the increase in loan administration
been written by Rp.6,17 billion and revenue from fines/penalties
income amounted Rp.23,22 billion due to the activity of
for Rp.4,78 billion.
credit disbursement during the year. However, the increase is
Description
YTD Audited
YTD Unaudited
31 December 2014
31 December 2013
OTHER OPERATING INCOME
Administrative Income
Loan administration
99,641
76,426
Fine and penalty
6,798
11,578
Miscellaneous
5,850
3,866
112,289
91,870
-
1,507
98
140
11,398
17,595
123,785
111,112
Gains from sale of securities
Gains from revised fair price over financial assets calculated at fair price
by profit/loss report – net
Miscellaneous – net
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Report
Corporate Governance Report
OTHER OPERATING EXPENSES
Other operating expenses increased by Rp.4,82 billion, or 0.45%,
mainly contributed by the increase in building lease for Rp.22,40
billion and an increase in provision for loss reserves on financial
assets amounted to Rp.21,83 billion, which was offset by a decrease
Description
Management Discussion and Analysis
the more posts that labor costs amounted Rp.22,73 billion due to
a decrease in the number of employees and depreciation expense
amounted Rp.10,04 billion.
YTD Audited
YTD Unaudited
31 December 2014
31 December 2013
OTHER OPERATING EXPENSES
General and Administrative Expense
Lease
Depreciation
Labor services
Communications
Transportation and travel services
Utilities
Professional fees
Advertising, promotion and marketing
Software amortization
Dues and administrative
Office supplies
66,153
44,459
54,414
39,133
30,692
16,993
12,939
11,016
8,205
6,955
5,474
64,453
38,074
32,446
16,477
11,921
13,367
12,457
4,577
2,894
3,989
4,683
Taxes and licenses
2,359
2,153
Repairs and maintenance
2,248
2,534
Loan collection
1,753
2,753
Insurance
1,098
1,176
10,424
13,706
273,845
268,128
Miscellaneous
Labor costs
Salary and wage
Employee benefits
Training
Post-employment benefit liabilities
Provision for Value Impairment Losses of Financial Assets
OTHER OPERATING EXPENSES
78
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
429,683
456,619
232,139
235,959
10,038
4,989
7,752
4,778
679,612
702,345
122,973
101,141
1,076,430
1,071,614
Business Report and Suport
Corporate Information
OPERATING PROFIT (LOSS)
Overall operating results in 2014 resulted in losses for the Bank Pundi
Rp.148,23 billion or 1290.88% decline from the previous Rp.12,45
billion in 2013. This was due to a decrease in net interest income
amounted to Rp.168, 53 billion as a result of a significant increase in
interest costs, as well as higher impairment losses on financial assets
amounted Rp.21,83 billion.
PROFIT (LOSS) BEFORE TAX
Loss before tax in 2014 decreased Rp.250,98 billion, down 245.03%
compared to the previous year to reach a profit of Rp.102,43 billion.
This is especially dikonstribusi by a decrease in Net Interest Income
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and Non-Operating Income Rp.90,30 billion.
NET PROFIT (LOSS)
After taking into account income taxes, the net loss for the 2014 Bank
Pundi amounted Rp.119,17 billion, down 223.79% of profits in 2013
amounted to Rp.96,27 billion.
NET PROFIT (LOSS) PER SHARE
In 2014 Bank Pundi posted a net loss per share of Rp.11,08 declined
when compared with net income per share for the year 2013 by
Rp.8,95.
Total Assets
(in million Rupiah)
10000,000
9,003.12
9,044.05
7,682.94
5,993.04
5000,000
1,561.62
-
2010
2011
Total assets increased by Rp.40,92 billion or 0.45% compared
to the previous year-end. This was mainly contributed among
others by:
Placement with Bank Indonesia
The increase in placements with Bank Indonesia amounted
Rp.186,57 billion, or 39.68%.
Securities
Securities rose by Rp.111,03 billion, or 21.62%, among others as
the allocation of funds availability of credit and installment receipts increase in deposits from other banks.
Current Accounts with Bank Indonesia
Current accounts with Bank Indonesia rose by Rp.64,76 billion,
or 10.86%. The increase in order to meet the reserve requirement ratio
2012
2013
2014
Deferred taxes
The increase in deferred tax assets amounting to Rp.29,38 billion, or 38.34% due to tax losses recorded by the Bank in the
current year.
Current Accounts with Other Banks
Current accounts with other banks rose by Rp.12,20 billion or
185.24% for cash management purposes are intended to maintain operational risks on saving cash in the repertoire.
But the increase is offset by a decrease in net loans amounted Rp.133,60 billion, or 2.04%, fixed assets net book value
Rp.49,87 billion, or 28.33%, foreclosed properties net Rp.27,78
billion, or 94.98% and other assets amounted Rp.157,23 billion,
or 44.76%.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Discussion and Analysis
Gross Loans
(in million Rupiah)
8000.000
6,788.78
6,578.21
6000.000
5,654.00
4000.000
3,554.34
2000.000
612,75
-
2010
2011
2012
2013
2014
During 2014, total loans amounted to Rp.6,58 trillion decreased
The following is a credit balance on 31 December 2014 and 2013
3.10% from the year 2013 by Rp.6,79 trillion. Decrease in loans
based on collectibility classification (in millions of rupiah):
due to the receipt of payment installments and delete books
NPL loans during the year.
2014
Total Loans
Performing
Provision
for value
impairment loss
Net
Total Loans
Provision
for value
impairment loss
Net
4,844,894
(843)
4,844,051
5,749,725
(806)
5,748,919
1,276,905
(20,946)
1,255,959
580,826
(7,006)
573,820
Less performing
35,308
(2,901)
32,407
73,192
(5,850)
67,342
Doubtful
190,218
(38,569)
151,649
49,300
(9,136)
40,164
230,884
(95,842)
135,042
335,732
(213,267)
122,465
6,578,209
(159,101)
6,419,108
6,788,775
(236,065)
6,552,710
Under special supervision
Non-performing
Total
80
2013
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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LIABILITIES AND EQUITY
Liabilities
Total liabilities increased by Rp.122,69 billion or 1.48% compared
other liabilities amounted to Rp.13,94 billion, or 50.87%. The
to the previous year-end. This is caused by the increase in
increase was offset by a significant decline in repo liabilities of
deposits from other banks amounted Rp.265,87 billion and
Rp.101,81 billion, or 100%.
Total Liabilities
(in million rupiah)
9,000,000
8,407.90
8,285.21
8,000,000
7,028.75
7,000,000
6,000,000
5,529.80
5,000,000
4,000,000
3,000,000
2,000,000
1,305.06
1,000,000
-
2010
2011
2012
2013
2014
Deposits from Other Banks
The increase in deposits from other banks amounted Rp.265,87
of funds from the controlling shareholder of Rp.20,00 billion
billion, up 125.76% mainly contributed by the deposits of the BPR.
that can not be recognized as the capital before the approval
of the FSA. The increase was offset by a decrease in deposit
Other Liabilities
insurance by Rp.7,88 billion in line with the decline in credit
Increase in other liabilities is mainly contributed by the deposit
disbursement activities at the end of 2014.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Third Parties Fund
8,000,000
(in million Rupiah)
6,756.64
6,000,000
Management Discussion and Analysis
7,673.46
7,639.05
5,322.51
4,000,000
2,000,000
1,159.82
-
2010
2011
Third party funds per 31 December 2014 in the form of Demand,
Savings and Deposits reached Rp.7,64 trillion, a slight decrease
of 0.45% from its previous Rp.7,67 trillion, despite an increase
in the Current account amounted Rp.30,53 billion previous
Rp.23,18 billion, an increase of 31.68%. The increase also
occurred in the savings amounted Rp.695,00 billion from the
previous year Rp.664,82 billion or an increase of 4.54%.
The structure of Third Party Fund (DPK) is still dominated by
deposits, but in 2014 the amount of deposits decreased by 1.03%
to Rp.6,91 trillion from the year 2013 by Rp.6,99 trillion. This is in
2012
2013
2014
line with the Bank’s policy at an early stage to focus on funding
the “ticket size” are more likely to support further expansion of
the Bank’s business and gradually began to increase the share
of savings and clearing accounts in order to lower the cost of
interest.
Equity
In 2014, the Bank’s total equity decreased by 11.39% Pundi be
Rp.636,15 billion from the year 2013 by Rp.717,92 billion, mainly
caused by the loss for the year amounted to Rp.119,17 billion.
CASH FLOW STATEMENT
CASH FLOW
82
2014
2013
Net cash from (applied to) operating activities
142,100
(295,248)
Net cash from (applied to) investment activities
178,750
(12,623)
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Cash Flows from Operating Activities
Cash Flows from Investment Activities
Total net cash flow in 2014 by operating activities amounted
While net cash flow from investing activities in 2014 amounted
Rp.142,10 billion. Cash inflows mainly come from Revenue
Rp.178,75 billion, mainly from revenues from the sale of fixed assets.
Interest of Rp.1,63 trillion and the increase in deposits from
other banks amounted Rp.265,87 billion.
Management Policy on Capital Structure
Bank seeks to maintain the CAR above the level prescribed
The cash inflows were offset by cash outflows were primarily
by Bank Indonesia through increased core capital and
from interest payments amounted Rp.871,04 billion, and also
supplementary capital.
the payment of general and administrative expenses amounted
to Rp.218,65 billion, as well as labor cost and benefits of
Capital Bank’s Capital Adequacy Ratio (CAR) at 31 December
Rp.673,80 billion.
2014 to Rp.708,91 billion decline compared to the previous year
which amounted Rp.764,74 billion.
FINANCIAL RATIOS
Financial Ratios Table
No.
Ratio %
31 December
2010
31 December
2011
31 December
2012
31 December
2013
31 December
2014
Performance Ratio
1
CAR
41.42%
12.02%
13.27%
11.43%
10.05%
2
NPL
50.96%
9.12%
9.95%
6.75%
6.94%
3
NPL Net
4.03%
3.95%
4.81%
3.39%
4.85%
4
Return on Assets (ROA)
-12.90%
-4.75%
0.98%
1.23%
-1.58%
5
Return on Equity (ROE)
-84.44%
-50.55%
9.52%
14.44%
-16.31%
6
Net Interest Margin (NIM)
3.51%
8.20%
16.64%
9.65%
13.04%
7
BOPO
157.50%
97.77%
118.69%
99.65%
108.21%
8
Loan to Deposit Ratio (LDR)
52.83%
66.78%
83.68%
88.46%
86.11%
32.93%
8.27%
8.25%
8.12%
8.02%
N/A
N/A
N/A
N/A
N/A
Compliance Ratio
1
Minimum Required Current
Accounts (RCA)
a. Primary RCA Rupiah
b. Primary RCA Forex
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Discussion and Analysis
Capital Adequacy Ratio
Bank always monitors its capital adequacy based on the
Interest Expense and Cost of Labour is the largest component
BI applicable regulations. The capital adequacy ratio is
in operating expenses in 2014.
maintained at the end of 2014 amounted to 10.05%. Despite
the decline from the previous year, but the position of
Going forward, the Bank will continue to strive to reduce the
CAR of the Bank still meet the requirements set by Bank
ratio BOPO in line with plans to increase the share of low-
Indonesia. The Bank’s capital has the capability to anticipate
cost funds such as savings and checking accounts, maintain
credit risk, operational risk, and market risk. Bank policy is
growth and credit quality as well as improving cost efficiency.
to maintain a strong capital to maintain the confidence of
investors, customers and markets, and to support business
Allowance for Impairment Losses (CKPN)
development in the future.
Impairment Total Allowance for Credit Losses in 2014
decreased Rp.4,94 billion, or 3.86% of at Rp.127,91 billion to
Credit to Customer Deposits ratio (LDR)
Rp.122,97 billion.
LDR in 2014 decreased 2.35% to 86.11% compared to
the ratio at the end of the previous year by 88.46%. The
Material commitments for capital investments
decrease was caused by the decline in credit. However, this
Bank Pundi has spent in order to improve and enhance the
ratio remain above the average of the specified minimum
IT and Non IT infrastructure in the form of fixed assets, with
LDR BI at 78.00%.
total capital expenditure (capex) for 2014 amounted Rp.15,4
billion.
Return on Assets (ROA)
-1.58% compared to the year 2013 by 1.23%. ROA decline is
Capital expenditure and material commitments related to capital expenditures
due to a loss before tax in the amount Rp.148,55 billion.
Funds to improve and enhance the IT infrastructure, among
ROA for the year ended 31 December 2014 decreased to
others, used for some enhancement Core Banking System,
Return on Equity (ROE)
Development of Internet Banking, Purchase License
ROE for the year ended 31 December 2014 and 2013 were
Microsoft, VMWare and Anti-Virus License. While Non IT
respectively -16.31% and 14.44%. Decrease in ROE was due
infrastructure, among others, be used for equipment,
to the Bank’s net loss, amounting Rp.119,17 billion.
machinery, office equipment and others.
The ratio of Non-Performing Loans (NPL)
Conflict of Interest Transaction
Gross NPL ratio increased, which became 6.94% by the end
There is no conflict of interest transactions during the
of 2014 from the previous year in 2013 amounted to 6.75%.
reporting year as mentioned in the regulations of Bapepam-
Net NPL ratio also increased from 3.39% at the end of 2013
LK No. IX.E.1 “Affiliated Transactions and Conflicts of Interest
to 4.85% at year-end 2014. This ratio is still complied with
on Certain Transactions”.
Bank Indonesia maximum of 5%.
Denomination Currency
Net Interest Margin
Net interest margin decreased to 9.65% at the end of 2014
from the previous year amounting to 13.04% in 2013. This
was due to the decrease in net interest income as a result
of the increase in interest costs in deposits, as well as an
increase in average earning assets.
Ratio of Operating Expense to Operating Income (ROA)
At the end of 2014 ROA ratio increased to 108.21% from the
previous of 99.65% at the end of 2013.
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Rupiah denomination is largely due to the procurement of
capital goods can be obtained from the domestic market.
However, there is a need in the US dollar value is not
significant, particularly related to data provision market
quotation for Treasury transactions.
Information and Material Facts after the Date of the
auditor’s report
There is no material facts and information after the date of
the auditor’s report..
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Transactions with Related Parties
Utilization of Proceeds from Public Offering
Bank Pundi entered into transactions with related parties
for ownership and/or management. All transactions with
related parties have been conducted with the policies and
requirements that have been agreed. Thus, Bank Pundi has
entered into transactions with related parties are reasonable.
In the General Meeting Extraordinary Shareholders held
Bank Pundi keep records of related transactions in
accordance with the provisions of IAS 7 (revised 2010)
regarding “Related Party Disclosures” in order to provide a
reasonable financial statements.
Material transactions that occurred during 2014 with
related parties are more contained in note 33 to the Audited
Financial Statements.
on 10 November 2014, has approved changes Purpose Use
of Proceeds Limited Public Offering (PUT) III, as a followup results of examination Technical Financial Services
Authority (FSA), so that the remaining funds of the Right
Issue III still based Report on Utilization of Funds (LRPD)
for the period ended 30 September 2014, amounted to
Rp.23.667.354.919, - (twenty-three billion, six hundred and
sixty-seven million three hundred fifty-four thousand nine
hundred and nineteen rupiah) Initially based Rights Issue
prospectus allocated for the renovation of offices converted
into working capital for lending.
Business Prospects in 2015
Other material information
Looking ahead, the dynamics in the economic sector must
During the year 2014 there is no other material information.
still be observed. In addition, in 2015 the national banking
system is also expected to be immediately prepare for the
The impact of changes in interest rates on the Bank’s
performance
An increase in the BI rate gradually until the end of 2014
contributed to the decline Net interest income, thus to some
extent affect the Bank’s operating profit decline in the year
2014 compared to the previous year.
implementation of the ASEAN Economic Community.
To have a strong competitiveness in the market, with
the support of the controlling shareholder, the Bank will
strengthen the capital structure as well as conducting
a study to develop synergies and/or merged with other
The development of Accounting Standards and the
Impact of Changes in Accounting Policies
national banks.
No significant changes in accounting policies that have an
To grow in accordance with the Bank’s Business Plan for
impact on the Bank’s financial statements for 2014.
2015 has been submitted to the Financial Services Authority
(FSA). The Bank’s strategy for 2015 will focus on:
Dividend
Referring to the decision of the General Meeting of
• Expansion of Market Share & Products
Shareholders (AGM) on 9 June 2014 for the second agenda
• Improved Credit Quality
related to the use of the Company’s profit as well as on the
• Operational Efficiency
Company Law Article 71, paragraph 3 of the Use of Income,
• Office Network Optimization
the Bank does not distribute dividends in 2014, as the Bank
• Increased Funding Retail Customers
has not had a balance of positive earnings.
• Strengthening Capital
• Plan of Merger (Merger) with other National Bank
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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“ The funds collected
entirely channeled to
financing of SMEs in
accordance with the Bank’s
vision to build synergies
Pundi partnerships with
”
SMEs business operators.
Mr. Hartono, Santa Merchants Grocery Market,
South Jakarta
“I find it helpful to Bank Pundi financing, as long
as a customer of Bank Pundi I get good service”
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Management Discussion and Analysis
BUSINESS REVIEW
SME financing
“In 2014, the Bank Pundi focus to enhance the quality of business processes to business
properly maintained”.
Business growth deceleration conditions also affect the Bank
Pundi. If earlier in 2013 total loans reached Rp.6,79 trillion, in
2014, credit growth declined slightly which amounted Rp.6,58
trillion. This achievement is the hard work of 1,701 Accounts
Officer, 291 Team Leader who is spearheading the Bank Pundi
micro businesses throughout Indonesia. Most microfinance
distributed to the trade sector.
Unfavorable business conditions throughout 2014 helped
influence the people’s purchasing power and lead to disruption
of the debtor’s ability to pay the majority of SMEs which in
general is a merchant. As a result, the end of December
2014 the net NPL ratio stood at 4.85%, slightly lower than
the previous year at 3.39%. Nevertheless, the net NPL ratio
is maintained under the terms of the maximum set by Bank
Indonesia, which amounted to 5%.
No
PRODUCT
Management focus in 2014 is to increase the quality of credit
assets, both business and human resources. The steps that
have been taken with regard to the process of improving
the quality of business in addition to the revitalization of
the organization is also the change and improvement of the
credit policy. By paying attention to the trend of the credit
quality of each product distributed and the capital adequacy
ratio, then in the fourth quarter of 2014 Bank Pundi evaluates
the credit product and the terms as a form of risk mitigation
decline in credit quality.
By establishing these policies, the credit products are
channeled by the Bank Pundi are as follows:
CREDIT CEILING
1.
Pundi Emas
> IDR. 350 million - IDR 500 million,
2.
Pundi Perak
> IDR 100 million - IDR 350 million,
3.
Pundi Perunggu
IDR 5 million - IDR 100 million,
4.
Pundi KRK
IDR 25 million - IDR 100 million, and
5.
SME Finance
> IDR 500 million - IDR 3 billion.
LOAN PRODUCT
Pundi
KRK
Perunggu
Perak
Emas
Emas 2
88
Product Development
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2014
5-50 million
25-100 million
5-100 million
>100-350 million
>350-500 million
>500 million – 5 billion
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Along with the Bank’s policy that slows down businesses to
financial indicators can be maintained, since October 2014 the
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Bank’s focus on quality improvement.
SME Loan Composition
100.00%
80.00%
60.00%
00%
00%
28%
20%
4%
10%
4%
7%
27%
40%
39%
35%
32%
41%
45%
8%
6%
9%
40.00%
17%
20.00%
28%
.00%
20112012 2013 2014
Emas
Perak
Perunggu
PRK
SME
Largest Industrial Sectors – Bank Pundi Debtors
No
Economic Sector
%
1
RETAIL
64.7%
2
OTHERS (SERVICES, INDUSTRY, ETC.)
24.2%
3
AGRICULTURE & PLANTATION
4
RESTAURANT & HOTELS – RESTAURANT
4.7%
5
FISHERY
0.7%
5.7%
In 2014 the Bank Pundi also held a lottery
program for 100 debtors SMEs motors
loyal scattered throughout Indonesia. This
program is also a form of appreciation to the
debtors who have partnered with Bank Pundi
and always pay on time so as to have a good
credit quality.
Ibu Siti Faizah, soy traders, and producing tofu/tempeh in
Ampenan, Mataram is one of the 100 debtors SMEs who received
raffle prizes motorcycle
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Management Discussion and Analysis
Number of Debtors
Macro conditions in 2014 led to the majority
of SME borrowers choose to make payment
120.00
98,649
111,556
101,689
556 in 2013 to 101 689 borrowers in 2014.
80.00
60.00
and caused a decline in the number of micro
credit borrowers Bank Pundi of debtors 111
100.00
49,462
40.00
20.00
-
2011
2012
2013
2014
BANK PUNDI’S SME CREDIT DISTRIBUTION MAP
Until the end of 2014, SME Bank lending Pundi concentrated
in Java and Sumatra..
of product development, marketing, as well as subsequent
credit processing.
Loans and Monitoring
Credit Quality
Credit analysis process carried out through the
implementation of Four Eyes Principle are collaborating
business units and units of risk in providing credit decisions
through committee.
Credit quality decline, marked by an increase in NPLs of
3.39% in 2013 to 4.85% in 2014. The high level of inflation
caused by rising fuel prices dipenghujung in 2014 became
one of the factors for the decrease in the debtor’s ability to
meet its obligations towards bank.
Monitoring and evalulasi the credit quality on a regular
basis is a major concern for management. The evaluation
results as a guide for management in preparing the action
plan or a specific strategy for improvement in the process
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Organization and Business Processes
To anticipate the challenging market conditions, the Bank
Pundi perfecting organization tailored to business conditions
Business Report and Suport
Corporate Information
so that the quality and performance of the business can
be properly maintained. In 2014, Bank Pundi to revitalize
the organization by making changes to the organizational
structure of a business team that aims to enhance business
processes and improve control function. Lending Business
Area Manager positions that were previously used to
supervise several Branch Office decided to be eliminated and
all became Business Lending Manager. Thus, the Business
Lending Manager can focus on business growth and quality
control functions directly under the Regional Lending Head.
On the other hand in order to maintain credit quality, and
strengthen aspects including the precautionary principle
(prudential banking), Bank Pundi regularly evaluates the
credit policies. In December 2014, Bank Pundi started using
an integrated system called Loan Originaty System (LOS).
The goal is to enhance the credit process and mitigate the
credit risk since the initiation of credit until the disbursement
of credit as well as improving overall credit monitoring. Thus
occurred the improvement of the credit process and mitigate
risks to errors in the credit administration.
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Audit Report
organization to produce a resource-efficient and quality.
Recognized also that the dynamics of the turnover of human
resources in the micro business is also quite high. Until the
end of 2014, was recorded from 291 1,701 Accounts Officer
and Team Leader as the spearhead of its micro business.
As part of a strategy to maintain and improve the quality
of credit, placement Relation Officer (RO) and Team Leader
Relationship Officer (TLRO) dicabangcabang still done as a
team assigned to provide guidance to the debtor so that the
account owned well preserved. While the Accounts Officer
will focus more on other new business.
Moreover, in terms of credit to improve the competence of
the Credit Review Team Leader (TLCR) and Credit Reviewers
(CR) in order to perform credit analysis to better and improve
integrity through certification training Credit Review.
Below is the composition of the Bank’s business team Pundi
until the end of December 2014:
Credit Recovery and Settlement
Management and handling of non-performing loans continue
to promote the application of the principles of good corporate
governance (GCG). Management of non-performing loans are
generally taken through two strategies, namely the recovery and
resolution of credit. Credit recovery strategy carried through
the restructuring of the debtor debtors who still have prospects
and cooperative. While the strategy of settlement of loans made
through the sale of collateral and/or legal action against debtors
who have not had the prospect and/or uncooperative.
Loans written off fixed attempted solution to minimize losses.
Settlement or recovery efforts that have been written-off loans,
among others through:
1. Billing intensively against debtors who still have the ability
to pay.
2. Sales of the guarantee.
3.The legal action through the execution of Mortgage/
Fiduciary, bankruptcy and a civil suit.
Human Resources
Business focus on financing requires the availability of
marketing who has knowledge of the culture and business
practices with deep local high integrity. To that end, during
2014 the Bank Pundi focus of the revitalization process
December 2014
Level
Business Lending Manager
187
Team Leader Business
291
Team Leader Relationship Officer
125
Account Officer
1701
Relationship Officer
684
Team Leader Credit Review
188
Credit Reviewers
473
Realizing the increasingly fierce competition, Bank Pundi
also emphasized the improvements in factor productivity in
business team through:
1. Improved discipline in the Sales Process
2. Coaching Clinic AO in all areas to further improve the
quality of AO
3. The fulfillment of the ideal AO amount per each team by
recruiting fresh graduates AO
4. Hold Selling Skills and Motivation Training program
5. Monitoring tight to the achievement of business
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Management Discussion and Analysis
Plan for 2015
In the face of banking competition will be intense in 2015,
Bank Pundi will continue to strengthen the foundation in
order to achieve the target of achieving an increasingly
qualified SME loans in order to maximize revenues and at
the same time mitigating the risks. The Bank will establish
the strategic steps that the continuing revitalization of the
organization and improvement of credit policies that promote
the principles of prudential banking.
In the field of management of problem loans, the next
challenge is to maintain the gross NPL ratio to remain well
under control. Therefore, the role of Credit Reviewers at the
beginning of the process of granting the loan facility will
continue to be optimized and proactively monitoring the
sustainable use of the facility for the Bank to earlier deal with
potentially problematic borrowers. In line with the change in
the Bank Indonesia Regulation concerning Commercial Bank
Asset Quality Rating, then Credit management focus will be
on the front-end while the debtor is still managed at Business
Unit. Meanwhile, against uncooperative debtors, Bank Pundi
will continue to optimize the liquidation of collateral through
auction nationally and increase efforts to legal action.
Mr. Parno, Entrepreneurs Crackers (Kemplang) and shop owner Crackers 801/
DGG Crackers, Kenten, Palembang.
“I was greatly helped by the Bank Pundi both in terms of ease of requirements
and assistance given to the business turnover is increasing”
Retail Funding
Throughout 2014, the Bank Pundi launched various programs to
raise cheap funds (Savings and Current account). Although still
dominated by deposits but low-cost funds showed an increase.
Customer Deposits
To meet the needs of individual customers, the Bank offers a
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
range of products Pundi customer deposits through current
accounts, savings, and time deposits. Throughout 2014 the focus
for improving the composition of CASA (Savings and Current
account). Although still dominated by deposits, but the low-cost
funds continued to show improvement over the previous year.
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Audit Report
Customer Deposit Composition
(dalam miliar rupiah)
6,985,46
6,913,52
7,000,00
6,000,00
5,OOO,00
4,000,00
3,000.00
2,000,00
664,82
1,000,00
23,18
695,00
30,53
2013
-
Deposito
Berjangka
Tabungan
2014
Giro
Mr. Usman Gunadi, Jakarta
“I have been a customer at Bank Pundi since November 2011, because I believe
that by putting my money in the bank Pundi then I will contribute in developing
the industry. In addition Bank Pundi services is very satisfying and I always get
the latest information about the Bank Pundi build my confidence to entrust the
management of my finances at Bank Pundi “.
Of total third party funds at 31 December 2014 amounted
to Rp.7,64 trillion, low-cost funds showed improvement. If in
2013 the composition of low-cost funds (CASA) and deposits
is 8.97%: 91.03%, then in 2014 to 9:50%: 90.5%.
Accumulation of savings and current accounts of the
community managed to grow by Rp.37,4 billion or 5.45%
from the period of 2013 amounting Rp.687,98 billion to
Rp.725,52 billion in 2014. This can not be separated from the
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Bank Pundi Profile
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Corporate Governance Report
product and the Bank Pundi interesting programs that foster
community interest to continue to keep their funds in Bank
Pundi.
Current account products showed an encouraging increase,
which amounted to 31.68% or be Rp.30,53 billion in 2014
from its previous Rp.23,18 billion in 2013. While the savings
increased by 4.54% to Rp.695,00 billion from the previous
year Rp.664,82 billion.
Management Discussion and Analysis
Product Development and Program
Throughout 2014, the Bank launched a promotional program
Savings Pundi Pundi prizes Lock n Lock and Saving Time,
Saving Pundi prizes Prize Pundi Gimmick and Savings Cash
Back which is open to customers who already have a good
account in the form of savings and deposits as well as other
new customers. The success of the promotion program is
reflected in the achievement of savings as presented in the
previous paragraph.
Mrs. Swie Lan Darmawan, Entrepreneur ingredients
Chemical, Jakarta
“I am satisfied as long as a customer of Bank Pundi since
3 years ago. Bank Pundi give our best to meet customers’
needs. For that I entrust my finances to be managed at the
Bank Pundi “.
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The success of the above increase in low-cost funds,
followed by improvement in the level of liquidity, especially
bank deposits products. If in 2013, term of deposit products
53% are on Short Term (<3 months) and 47% in Long Term
(> = 3 months), then at the end of 2014, the composition of
the Short Term (<3 months) fell to 31 % and Long Term (>
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= 3 months) to 69%. Such changes demonstrate the level
of customer confidence to the Bank Pundi continues to
increase, especially the higher deposits products. Increasing
public confidence encourages customers to continue to keep
their funds in Bank Pundi.
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As a form of appreciation for the trust customers to Bank
Pundi, then the whole of 2014, the Bank’s management
Pundi periodic meetings with customers with Small concepts
Gathering held in various cities. Delivery of the latest
information related to Bank Pundi be the main focus of the
event so that customers can determine the condition Bank
Pundi at the earliest opportunity. This is done as a form of
management transparency to its customers.
Bank customers can order affordable Pundi with a more
flexible, Bank Pundi has added 44 new ATM machines, so
at the end of 2014 there were 165 ATM machines spread
across 165 branch offices and sub-branches. In addition,
when combined with a network of ATMs in the ATM Prima
network and ATM Bersama, the individual customers can
enjoy services at over 80,000 ATM machines (Bersama and
Prima) throughout Indonesia.
Service Network and Facilities
ATM Machine Bank Pundi, equipped with features Biller
Payment, and in 2014, there are additional features that
payment facilities 11 Credit Cards and Tickets Railway,
so equip other facilities such as the purchase of pulses
from all providers telco (telecommunications), payment
of electricity, taps, Telkom PSTN, Indovision, Fin Pay and
others. With these facilities, only with one visit Bank Pundi
ATM machines, many needs that the transaction can be
completed and be a practical solution for the needs of daily
financial transactions of customers.
Pundi branch network that currently numbering 207 offices,
it becomes a big opportunity for management to continue
to collect in deposits from the public. Currently, the number
of branches that focus on serving customers in deposits
as many as 34 branches (26 branches and 8 Conventional
Ladies Branch). In order to reach a market penetration, Bank
Management Pundi start adding marketing team DPK again
in 7 branch offices located in various cities. This strategic
move will continue to be implemented in 2015.
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Plan for 2015
By 2015 the Bank Pundi funding strategy is to continue to
improve the composition of the low-cost funds (savings and
Current account). Office network, during which only focus on
financing business (lending) will also be activated to serve
clients target market funding with the families of the clients
that have obtained financing facilities of SMEs.
outside the primary reserve is placed into the instrument
of Bank Indonesia (FASBI, SDBI and SBI) and inter-bank
placements as a means of daily liquidity management. The
Bank also put their funds into a portfolio of government
securities.
Plan for 2015
Marketing programs which have received great interest
from customers will continue to be developed as a gimmick
Savings prizes, cashback, the Savings Deposit and other
programs.
Treasury
The main activity in 2014 is to manage daily liquidity as well
as take advantage of the surplus funds to be placed on a
variety of financial instruments that can provide optimal
yields by taking into account the precautionary principle as
well as the applicable regulations. Treasury fund investment
For 2015, the Treasury main priority is to ensure the
provision of liquidity to support future business growth
by doing a placement at Bank Indonesia instruments and
money market. After fulfillment of GWM Primary, secondary
reserve, GWM LDR and ratios are more fulfilled, Division of
Treasury plans to conduct the placement of surplus funds in
instruments that provide a higher return as Mutual Money
Market, Money Market Line Non Bank and/or the Banker’s
Acceptance with due regard to the precautionary principle
as well as the applicable regulations.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Discussion and Analysis
SUPPORTING BUSINESS REVIEW
Capital Disclosures
- Directing the treasury portfolio to instruments that
have a risk weight of 0%.
- Minimize other assets that have a weighting of
100%.
-
Strengthening
Capital
General
reserves
Supplementary through the Productive Assets
Current good quality of new loan disbursement as
well as of improving NPL (back to current).
1. Qualitative Disclosures
a. Capital structure
Bank capital structure per 31 December 2014 consisted
of Rp.646,91 billion core capital and supplementary
capital Rp.62,00 billion.
In accordance with the conditions of the Bank, then
the capital management strategy undertaken include:
1. Prior to the addition of Capital
RWA lowered credit to offset rising operational RWA
by:
- Limit the disbursement of credit;
- Lowering the loan portfolio, including having a risk
weight of 150% (ie NPLs and foreclosed assets);
- Directing the treasury portfolio to instruments that
have a risk weight of 0%.
- Minimize other assets that have a weighting of
100%.
2. After the addition of Capital
- Keeping credit disbursement in the portfolio has
a small RWA (eg pension credit risk weighting of
50%, SME credit risk weight 75%).
- Lowering the loan portfolio that have a risk weight
of 150% (ie NPLs and foreclosed assets);
b. Capital adequacy
The Bank is committed to maintain capital levels above
the provisions of Bank Indonesia to support the business
development of the company. Each plan capital increase
will be included in the business plan of the bank.
Policy of capital directed to (i) Managing capital of
the Bank in accordance with the Bank’s risk profile, (ii)
Anticipating and supporting business opportunities that
exist, (iii) Optimizing the capital structure to be efficient,
(iv) To anticipate any regulatory changes in the field of
capital which can affect capital adequacy ratio (CAR).
2. Quantitative Disclosures
The capital structure of the Bank in accordance with the
Circular Letter No. 14/35/DPNP is as follows:
Table 1.a
Quantitative Disclosure of Commercial Bank Capital Structure
CAPITAL COMPONENT
I
31 December 2014
Bank
31 December 2013
Consolidated
Bank
Consolidated
CAPITAL COMPONENTL
A
B
98
(dalam jutaan rupiah)
Core Capital
646,905
-
694,980
-
1.
Paid-up Capital
1,075,512
-
1,075,512
-
2.
Additional Capital Provision
(428,607)
-
-
-
3.
Innovative Capital
-
-
-
-
4.
Core Capital Reducer
-
-
-
-
5.
Non-Controlling Interest
-
-
-
-
Complementary Capital
62,004
-
71,615
-
1.
Upper Tier 2
62,004
-
71,615
-
2.
Lower Tier 2 max. 50% of Core Capital
-
-
-
-
3.
Complementary Capital Reducer
-
-
-
-
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Corporate Information
CAPITAL COMPONENT
C
Core & Complementary Capital Reducer
- Securitization Exposure
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31 December 2014
Bank
Audit Report
31 December 2013
Consolidated
Bank
Consolidated
-
-
-
-
-
-
-
-
D
Qualified Additional Complementary Capital (Tier 3)
-
-
-
-
E
ADDITIONAL COMPLEMENTARY CAPITAL ALLOCATED TO
ANTICIPATE MARKET RISK
-
-
-
-
II
TOTAL CORE & COMPLEMENTARY CAPITAL (A+B-C)
708,909
-
766,596
-
III
TOTAL CORE, COMPLEMENTARY & ADDITIONAL
COMPLEMENTARY CAPITAL ALLOCATED TO ANTICIPATE MARKET
RISK (A+B-C+E)
708,909
-
766,596
-
IV
RISK WEIGHTED ASSETS (RWA) FOR CREDIT RISK
5,523,820
-
5,808,360
-
V
RISK WEIGHTED ASSETS (RWA) FOR OPERATING RISK
1,528,989
-
883,821
-
VI
RISK WEIGHTED ASSETS (RWA) FOR MARKET RISK
-
-
-
-
VII
A
Standard Method
-
-
-
-
B
Internal Method
-
-
-
-
10.05%
-
11.46%
-
MINIMUM REQUIRED CAPITAL PROVISION RATIO FOR CREDIT
RISK, OPERATING RISK AND MARKET RISK [III:(IV+V+VI)]
Risk Management
Banking business practices are not regardless of the risk
factors that are part of the responsibility of the management
to manage the risks that exist. Bank Pundi always continue to
improve the quality of policies, systems and work processes
to ensure appropriate risk management with market
developments and continually accommodate regulatory
changes.
In the process of Risk Management, Bank Pundi do:
1. Monitoring the performance and the risk of more intensive
than the Directors until the smallest unit;
2.Conduct a review of credit risk inherent in lending
activities on a regular basis;
3. Monitoring the productivity and quality of credit strictly
with the time span Weekly;
4.Completing the SOP or guidelines related to lending
activities and other banking activities;
5. Measure the branch rating based Post Booking Review
(PBR). Results PBR rating aimed at improving credit
discipline process documentation;
6.Prepare infrastructure use Loan Origination System
(LOS) to support end-to-end credit process is web-based;
7.Improving the IT system, particularly related to
restructuring and credit recovery so that more accurately
describe the quality of the credit;
8. The provision of training to relevant work units lending
activities on the importance of risk awareness culture
(risk awareness training);
9. program mutation of a unit of employees working excess
head count to other work units that still need to be
additions, for equity, expansion and improvement of the
achievement of business targets and career development
of employees;
10.To evaluate the performance of employees, especially
the marketing of credit (Account Officer), part of the
management/maintance debtor’s account (Relationship
Officer) as well as part of the management of nonperforming loans (Special Asset Management);
11.Implement employee rotation programs, especially
those directly involved with the activities of financial
transactions with customers (front liners), as well as
employees who lead a particular work unit in the office
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Management Discussion and Analysis
Risk Management Framework
In order to implement risk management, the Bank has
established risk management framework is based on four (4)
pillars of risk management in accordance with Bank Indonesia.
In 2014, the Bank does not undertake a revision of the risk
management framework that has been established in 2013
ago as in the image below.
Risk Management Framework - 2013
TARGET:
CONTROLLED RISK ACCORDING
TO RISK APPETITE & RISK TOLERANCE
n
n
ALLOCATION OPTIMAL CAPITAL & GIVES ADDED
VALUE FOR STAKEHOLDERS
MANAGEMENT
& RISK
CULTURE
METHOD &
PROCEDURE
DEVELOPMENT
E.G.
RISK PROFILE,
CREDIT RISK,
MARKET &
LIQ RISK, OPS RISK
SKAI &
ANTI-FRAUD
UNIT
ORGANIZATION,
DUTIES &
RESPONSIBILITIES
POLICY,
PROCEDURES
& LIMIT
IDENTIFICATION,
MEASUREMENT,
CONTROL,
MONITORING
SKMR,
COMPLIANCE,
CPS, OA
RISK APPETITE &
RISK TOLERANCE
RISK MANAGEMENT
STRATEGY
HR CAPACITY
DATABASE
RISK TAKING
UNIT
RISK MANAGEMENT
FRAMEWORK
RISK MANAGEMENT
PROCESS
RISK MANAGEMENT
Risk Governance
Risk governance is needed in order to implement risk
management can be run effectively, and as part of the system
of Corporate Governance (Corporate Governance) which
establishes risk appetite and risk tolerance in accordance
with the Bank’s business objectives. Risk Governance was
also set up with clear roles and responsibilities, decision
making process, the relationship between the functions of
risk management, and establishing policies that ensure that
the risks are well managed. Besides, Risk Governance also
establishes the importance of the implementation of a risk
management culture at all work units in the Bank.
Application of Risk Management for Each Risk
During 2014, implementation of risk management carried
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Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
INTERNAL CONTROL
out covering 8 types of risk are credit risk, market risk,
liquidity risk, operational risk, legal risk, reputation risk,
strategic risk and compliance risk. From each of these risks
is applied includes 4 (four pillars).
In the application of Risk Management, BOC perform active
monitoring by evaluating the accountability of the Directors
on the implementation of Risk Management through
meetings with the Directors which is done regularly, and
decide upon the Directors related transactions that require
approval of the Board of Commissioners are guided by
statutes and regulations.
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CREDIT RISK
Throughout 2014, the Bank managed to maintain net NPL in
accordance with the regulatory provisions (BI/FSA) that is
below 5%, which the NPL (Non Performing Loan/NPL net) after
accounting for loan loss reserves amounted to 4.85%.
Strategic steps in efforts to reduce NPLs on borrowers cooperative
namely; The first is for the debtor still has a cooperative business
prospects and the Bank can still do credit restructuring,
rescheduling, and reconditioning on the debtor in accordance
with the business capability or capacity of the current payment.
Then the second is the final cash settlement is providing liability
waivers principal, interest, and penalties for borrowers who will
settle all its obligations.
As for the loans which have no economic prospects reached
through auctions and litigation. Bank continued Task Force
Special Mention that consists of directors and senior employees
of the central office for the handling of credit that are still in the
category of Special Mention (DPK).
Governance and Organization
In 2014, Bank Pundi revitalizing the aim of optimizing the
organization of duties and functions of the work on this line of
business by separating the work function control so that the
appropriate focus on business development strategy the Bank
will be run well.
Implementation of Governance and Organization of the Bank
during the year 2014:
a. Board of Commissioners and Directors conduct regular
meetings to discuss policy and strategic decisions Bank.
To that end, the Committees established as a forum of
Commissioners and the Directors along with senior officials
to discuss specific things. Committees within the board of
commissioners of the Risk Oversight Committee and the
Audit Committee. While the Directors within the scope
of the Risk Management Committee and the Credit Policy
Committee. Committee meetings have been conducted in
accordance with the Bank’s internal, ie at least held once in
4 (four) months for a meeting Risk Monitoring Committee,
Risk Management Committee, and the Audit Committee,
and at least 6 (six) months for the Policy Committee Credit.
Meetings have been implemented already a quorum and
every decision of the meeting stated in the minutes.
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b. The continuing revitalization of the business which focuses
on four major aspects of product, place, people and process.
c. Optimize business potential office network based on
geographic location and market potential in the respective
offices.
Policies, Procedures and Limit
Completion of Bank Credit Policy, the following standards and
credit procedures as follows:
a. Re-evaluation of risk management policies that are tailored
to the management strategy for the development of SME
credit and strengthening controls.
b. A review of the Bank’s credit policies including making
provision of funds in treasury transactions.
c. Bank evaluates the overall process of micro loans (end to end
process) from initiation to recovery including the quantity
and quality of human resources, including the provision of
credit restructuring.
d. Credit repair process is done continuously included in the credit
worthiness evaluation methods and assessment of collateral.
e. Bank has revised the provisions of the Credit Committee and
the Credit Agreement Determination.
f. Bank has evaluated BWMK Branch Manager and Area
Manager of Micro Business Lending
g. Diversification of credit portfolios to improve the distribution
of credit as follows:
• Stop lending to corporates (existing portfolio) and to the
remaining credit in the phase out program.
• Focus on sectors of Micro, Small and Medium Enterprises
(SMEs), which unit will reduce the level of credit risk
(“Credit Inherent Risk”) through a loan product backed
(secured loan) Pundi Perunggu, Pundi Perak, Pundi Emas
and Pundi Current Account, as well as credit products
without collateral (unsecured loans) Pundi Pundi.
Risk Management Process, MIS and HR
The process of risk management and MIS in lending activities
is as follows:
a. Performance monitoring and more intensive risk of directors
to the smallest unit.
b. Reviewing the credit risk inherent in lending activities on a
regular basis.
c. Monitoring productivity and loan quality are strictly on a
weekly basis.
d. Completing SOPs or guidelines related to lending activities.
Measuring the branch rating based Post Booking Review
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101
Bank Pundi Profile
e.
f.
g.
h.
i.
j.
k.
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(PBR). Results PBR rating aimed at improving the credit
process documentation discipline.
Measuring the branch rating based Post Booking Review
(PBR). Results PBR rating aimed at improving the credit
process documentation discipline.
Prepare infrastructure use Loan Origination System (LOS)
to support end-to-end credit process is web-based.
Fixing IT system especially related to loan restructuring and
recovery so as to more accurately describe the quality of
credit.
The provision of training to relevant work units lending
activities on the importance of risk awareness culture (risk
awareness training), so that in carrying out its duties by
always applying the precautionary principle to achieve the
objectives of each unit.
Conducting employee mutations program of work units
that excess head count to other work units that still need
to be additions to equity expansion and improvement of
the achievement of business and career development of
employees.
To evaluate the performance of employees, especially
the marketing of credit (accounts officer), part of the
management/maintance account debtor (relationship
officer) and section managing problem loans (special asset
management).
Implement a program of rotation of employees, especially
those directly involved with the activities of financial
transactions with customers (front liners), as well as
employees who lead a particular work unit in the office
of the regional/area/branch, so that the function of
internal control, supervision and also the employee career
development can be run properly.
Management Discussion and Analysis
Pengendalian Internal
a. Proactive Risk Management in an effort to mitigate credit
risk.
b. Giving BWMK (Limit Giving Credit Authority) selectively.
c. Strengthening control by Credit Reviewers are independent
and
application-intensive
Post
Review
Booking
(determination function Reviewers and Booking Credit
Review as the credit committee of non-limit).
d. The annual regular audit, the audit insidential, and remote
audit by the Internal Audit Unit.
e. Quality Assurance Division conduct continuous monitoring
to ensure that business activities and operations run
according to regulations, and the resulting risks can be
controlled.
f. Accelerate the completion of existing NPLs and credit
AYDA Bank Executive era by the Division of Special Asset
Management - Special Credit Bank Executive existing era.
Criteria for impairment following the Bank Indonesia regulations
concerning the quality of assets, the credit quality criteria
following the credit collectibility classification criteria set by
Bank Indonesia.
Loans are loans evaluated on an individual basis with a ceiling
above Rp 100,000,000 (one hundred million) were impaired
according kolektabilitas 3, 4 and 5 or arrears (day past due/
DPD) over 90 days (DPD> 90). While the criteria beyond the
criteria that are evaluated individually, then collectively
evaluated credit.
Discounted Cash Flow
INDIVIDUALLY
Fair Value of Collateral
EVALUATION METHOD
COLLECTIVELY
Statistical Model Analysis
Loss Rate = PD x LGD
102
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Credit Risk Disclosure with Standard Approach
Currently Bank Pundi complied with Bank Indonesia
included in the calculation of Risk Weighted Assets (RWA)
regulations on Risk Weighted Assets calculation using the
standard credit include:
standard approach in accordance with PBI No. 10.18.2008
1. Exposures in balance sheet assets and liabilities and
dated 24 September 2008. The calculation of RWA with the
contingencies in administrative account transactions,
Standard Approach in general the calculation is based on
but excluding the trading book positions that have been
the ratings issued by rating agencies recognized by Bank
calculated in market risk RWA and investments that have
Indonesia.
been taken into account as deduction from capital.
2. Exposures that pose a credit risk due to the failure of the
Use of Rating Policy in the Calculation of RWA for Credit
counterparty.
3. Exposure sales and purchases of financial instruments
Risk
Based on Bank Indonesia Regulation, credit exposures are
that may pose a credit risk as a result of settlement failure.
Mr. Firman, Entrepreneur Printing, Ciputat, Tangerang
“So far no complaints for services Bank Pundi. Because they provide the best,
I also reply with the best also to pay on
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Disclosure of Credit Risk Mitigation
MARKET RISK AND LIQUIDITY
Collateral purpose is primarily to limit the risk of loss
Effective risk management system is an important
on the state of the counterparty is not able to fulfill their
component in the management of the bank and the basis for
obligations to the Bank and to protect against the risk of
a safe and healthy operation in banking organizations. This
future unexpected and attached to a credit exposure. But
will ensure that the Bank’s goals and objectives are being
the Bank did not make a single collateral as a basis for
met, that the Bank will achieve long-term profitability targets
decision making loans, not as well as the primary source of
and allocate appropriately maintain capital resources at
repayment of the loan.
the right activity and maintaining financial reporting and
managerial excellence.
Collateral Assessment
Appraisal conducted by internal assessors. For the
Market risk management is a process that starts from the
assessment of the Bank will always make sure assessors
top down in the organization of the Bank, initiated the Risk
have the knowledge, education and experience in the field
Management Committee, the Directors through the Assets
of assessment of collateral. The results of appraisal must
and Liabilities Committee (ALCO) and senior management
be documented in the Archive Credit. Reassessment of the
are actively involved in the planning, approval, review, and
collateral must be done when there is a change of collateral.
assessment of all the risks associated ,
Depending on the type of change that occurs, then the
assessor should adjust parts related to the change, and then
Application of the market and liquidity risk management
make adjustments and updates on a valuation report has
1. Active supervision by the Board of Commissioners and
been prepared. Presence or absence of changes in the value
of collateral must be fully documented.
Directors.
Role of the Board in relation of market risk management
and liquidity, among others: evaluating the accountability
Appraisal should be done at the time at the beginning of the
of Directors on the implementation of market risk
credit and carried out a reassessment at a certain period in
management and liquidity through meetings with
accordance with the provisions of collateral as a deduction
the Directors and decide upon the Directors related
Allowance for Earning Assets (PPAP).
transactions that require approval of the Board of
Commissioners that the approval of the opening of the
Credit Risk Mitigation Methods for Standard Approach
To calculate credit risk mitigation as a reduction of Risk
facility money market between banks and securities
corporations above Rp.40 billion.
Weighted Assets (credit risk), the Bank uses the Credit Risk
Directors related to the role of market and liquidity risk
Mitigation Techniques (MRK) Collateral. The type of collateral
management, among others: an evaluation of market risk
that is recognized is recognized types of financial collateral
management strategy and liquidity through meetings
(eligible) in accordance with the provisions of Bank Indonesia;
ALCO (Assets and Liabilities Committee) are conducted
namely cash, savings, checking accounts, time deposits,
regularly every month and Risk Management committee
guarantee deposits, gold and securities that have certain
meetings are held regularly.
criteria as determined by Bank Indonesia. To reverse repo
104
transactions, collateral in the form of securities that become
2.Adequacy of policies, procedures and limits
the underlying of reverse repo transactions, and/or cash
Banks have updating policies, procedures and limits
are taken into account as a form of credit risk mitigation on
on activities related to market risk and liquidity among
reverse repo transactions.
others, the Bank has established guidelines Management
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Action Trigger, as well as the mechanism of Mark to Market
accounts. Meanwhile to face the problem of maturity gap,
of securities, Guidelines for Liquidity Risk Management
the Bank maintains the trust and loyalty of customers
and Market, as well as SOP Line Counter party.
through attractive programs so that depositors have a
commitment to place their funds in a longer period of
time and always extend the deposits when the deposits
3.Identification, measurement, monitoring, and controlling
matured.
risks
Risk identification process carried out by analyzing the
source of risks that can affect the market and liquidity
Market and liquidity risk monitoring is done either by
risk. Bank is not exposed to market risk (Market RWA) in
a business unit of credit and Funding, Treasury and
the calculation of CAR since the exposure of securities
by the Risk Management Unit (SKMR) and ALCO. Risk
recorded in the group Available For Sales (AFS) and
management has been conducted with good interest rate
the Securities Trading below 25 billion. In addition, the
pricing of credit and deposits.
Securities held by the Bank more in the form of SBI and
SUN.
EARLY WARNING INDICATORS
To assess whether the potential liquidity problems, the Bank
Just as the conditions experienced by the entire bank
has a wide range of internal indicators and market indicators
in Indonesia, Bank Pundi exposed to interest rate risk in
which can give a warning to the Bank over the threat of a
the banking book (Interest Rate Risk in the Banking Book
liquidity crisis. Internal indicators included are:
- IRRB). These risks arise because of the interest rate
repricing gap on assets and liabilities that are mapped
1. The decline in asset quality
into bucket-specific bucket. Most of the interest rates
2. Excessive concentration on specific assets and
sources of funding.
on customer deposits with a floating interest rate that
is directly related to market interest rate or interest rate
3. The decline in revenue and margin interest rate
announced periodically, while loans with fixed interest
4. The increase in overall funding costs
rates. To mitigate these risks, the Bank continues to make
5.The increase in assets quickly through unstable
wholesale funding
changes in interest rates Third Party Fund (DPK) and
6. The decline in cash flow position shown by the widening
credit in accordance with market conditions.
of negative positions on maturity mismatches,
especially in the short term.
Bank Pundi continues to maintain liquidity needs in order
to meet obligations to depositors, maintain LDR, maintain
adequate reserve, and maintain adequate liquidity needs
4. Internal Control System
outside the reserve requirement (Confidential Level of
Liquidity).
Internal control system on the market and liquidity risk,
among others:
a.Proactive Risk Management that is the Market &
Another thing to look is the maturity gap because most
Liquidity Risk Department for monitoring and is
of the placement of funds of depositors is a short-term
independent of risk-taking unit that is related to
funds, while the Bank disbursed in the form of productive
assets with a period of relatively longer.
credit, funding and treasury.
b.The provision of related transaction limit treasury
activities are inter-bank money market transactions,
Efforts to reduce dependence on the institution and
securities transactions and transactions with Bank
the depositor or the depositor’s core, is the Bank Pundi
concentrate on efforts to obtain funds from individual
depositors and increase the savings and checking
Indonesia.
c. The annual regular audit, the audit insidential, and
remote audit by the Internal Audit Unit.
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Minimum Capital Adequacy for Market Risk
meetings. Special for decision making regarding solutions
The Bank is committed to meet the Capital Adequacy Ratio
for mitigating operational risk, operational risk meeting
(CAR) as determined by the regulator. In connection with the
conducted in accordance with the conditions of the bank.
Bank does not conduct trading transactions, over 25 billion,
As for the oversight function of risk management is done
the Bank is not obliged to calculate Risk Weighted Assets
through the implementation of the Risk Oversight Committee
(RWA) Market..
meeting.
OPERATIONAL RISK
1. Policies, Procedures and Limit
Operational risk is the risk due to the inadequacy and/or
Operational Policies and Procedures have been met and,
non-functioning internal processes, human error, system
and most have been updated by adjusting the transaction
failure, and/or the presence of an external kejadiankejadian
limits operational activity and the authorization of the core
affecting the operations of the Bank. In determining the
banking system. In addition it has conducted socialization
policy coverage Operational Risk Management, Operational
of the Operational Policies and Procedures to the officer
Risk related definitions have been arranged in the Bank
Teller, CSR, Back Office, Head Teller, Head Sundries and
Indonesia Regulation (PBI No.05/PBI/8/2003) and its
amendment (PBI No.11/25/PBI/2009).
Operations Manager.
Bank has issued Policy Anti Fraud Strategy through a
Implementation of Operational Risk Management
decision of the Directors. So that the policy can be known
Risk Management Division partly responsible for giving
by all employees, bank dissemination through training
exposure on the overall operational risks to the Risk
as well as posters in branches. To support the Anti Fraud
Management Committee at both the Commissioner and at
Strategy Policy, the bank applies the principle of Know
the level of Directors and each work unit leaders to support
Your Employee and formed a disciplinary committee.
effective monitoring of operational risk.
The Directors has issued decree governing the transaction
Governance and Organization
limit at ATM machines as well as other channels such as
Change the organizational structure of branch operations
SMS banking, it is to mitigate the risks that may occur to
undertaken for the purpose of separation of functions working
the customer and the Bank for transactions conducted
on operational activities with business activities. Changes
through ATMs and SMS banking.
made tailored to the class/branch level with due regard to the
separation of functions between the operator and supervisor
so that four eyes principle can still be executed.
The Bank has set a limit of cash on each branch as
mitigation for the loss of cash in the branch by setting the
Maximum Limit Cash Balance Mechanism. In addition, the
Management realizes that the Culture of Risk Management
bank provides for Cash In Transit and Procedure Increase
have not been going well throughout the organizational
in Limit and perform insurance underwriting on the cash
level, therefore the management has launched a program of
available in the branch office.
training and socialization Risk Awareness them to Account
Officer, Funding Officer, Credit Administration, Quality
Assurance and socialization SOP for Teller, CSR, Head Teller,
Head Sundries, Back Office and Operations Manager.
2.Identification, measurement, monitoring, and controlling
risks
Operational risk management processes to identify,
measure, monitor and control operational risk are as
106
Coordination meetings related to the implementation of
follows:
risk management at every risk carried out routinely and
a. Identification starts from the assessment on the
periodically through the Risk Management Committee
adequacy of policies and procedures, and the
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implementation of operational activities, including
4. Reducing the risk of reputation;
activities related to additions or changes to the
5. Increase public confidence in the financial system and
information technology system. Risk monitoring is done
macro;
through risk events were reported by the implementing
6. Increase the resilience or recovery capabilities; and
unit as well as from the work unit supervisor (Quality
7. Maintain the existence of the Bank.
Assurance and Internal Audit). Risk management is
Implementation of programs related to BCP Bank Pundi
carried out through regular review of policies and
involving all the components and the full support of
procedures, and oversight of operational activities.
the management right from the planning stage, the
b. Risk Assessment carried out from now plan to new
preparation, maintenance, supervision until perfected.
products and activities as well as mitigation of the
risks that may occur. In the implementation of the User
LEGAL RISK
Acceptance Test (UAT) is also the identification of the
Legal risk is the risk due to lawsuits and/or weakness of
risks that may occur, and sought ways to reduce the
the judicial aspect. Legal risks inherent in the products
risk.
and services offered. Therefore assessment of products
c. Related to the security of core banking transactions,
and services has been carried out in accordance with the
the Bank has issued regulations governing the use of
laws and regulations that apply to ensure the existence of
User ID and Password as well as periodically been done
adequate consumer protection and the preservation of the
interests of the bank.
3. Internal Control System
Internal control system in supporting the implementation
In order to mitigate legal risks that may occur, the bank
of operational risk management is done by:
formed the Legal Division are directly responsible to the
a.Quality Assurance unit was formed in most of
Director of operations. Legal Division has a duty to deal
the branches so as to achieve adoption of four
with legal issues associated with each activity of both bank
eyes principle in operational activities. Publishing
lending, funding, operational, treasury and IT.
Guidelines anti-fraud strategy is added as one of the
pillars of strengthening internal control.
Legal risk management is done starting from the plan to new
b.To maintain the security of information, the Bank
products and activities by identifying legal risks inherent
began to implement joint Pundi domain on an existing
in new products and activities, including an assessment of
computer in the Bank so that the computer activity
the letter of agreement is used both between the Bank and
can be monitored properly.
the Client or between the Bank and third parties for further
control of risk The. Risk control law based on the level of risk
Business Continuity Plan (BCP)
and risk tolerance set by the Bank.
BCP is a comprehensive management process that identifies
potential impacts that threaten an organization and provides
STRATEGIC RISK
a framework for rnembangun resilience and ability to
Increasing competition between banks, either in the form
respond effectively safeguard the interests of stakeholders,
of the diversity of services and bank products, promotions,
reputation, brand and value creating activities. The goal of
rates, and service to customers has encouraged market
the implementation of the BCP in Bank Pundi is to:
participants to be more innovative. It requires banks to be
1. Ensure timely continuation of the process of the entire
able to consolidate resources and capabilities. Imprecision
function/unit in the event of a crisis or disaster;
2. Keeping the main resources needed to support the
recovery of the Bank’s activities;
in determining the target market and the strategies adopted
could cause losses for the Bank both financial and nonfinancial.
3. Reduce the impact on the Bank services;
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Good strategic planning is needed to avoid a loss or negative
and the policies and practices of banking business is
impact of an error in the decisions that affect broad and long
always monitored with primary responsibility Compliance
term in the organization with the approval by the Board of
Director is accompanied by the completeness of the systems
Commissioners and Directors in order to carry out an active
and procedures that support it as well as the Division of
role. Bank formed Similarly Division Corporate Planning and
Compliance independent of the business unit.
Investor Relationship and Corporate Budget Control Division
independent of business units, SKMR and SKAI.
Identification of compliance risk assessment at the
beginning of the adequacy of policies and procedures,
Commissioners regularly conduct meetings to evaluate
and the implementation of operational activities related to
the implementation of risk management through the Risk
compliance risks, including fines/penalties provided by the
Monitoring Committee meetings. Periodically the Directors
regulator. Monitoring is done by comparing the product/
held a meeting to discuss the implementation of risk
service/activity with regulations/legislation applicable so
management in this regard through the Risk Management
that no violations.
Committee meetings are conducted regularly in order to
respond to changes in business environment, both external
REPUTATION RISK
and internal.
It is realized that the reputation risk can impact the risk of
other adverse impact even harder for the existence of the
Identification of assessment beginning on RBB, including the
Bank. Therefore, the Bank proactively communicates the
ratios to be achieved. Including assessment of new products
Bank’s activities, whether through publications and meeting
and activities that will be published mainly in the aspect of
regularly with stakeholders such as customers and the
its business achievement. Monitoring is done by monitoring
media. This includes clarifying the negative publicity. Bank
financial ratios compared with RBB or to the average
also conducts Corporate Social resposibility (CSR) as one of
Indonesian banks. Control is done by providing input to
concern to the community bank.
management to support the achievement of financial ratios
in accordance RBB.
Identification of reputational risk assessment at the
beginning of the adequacy of policies and procedures,
COMPLIANCE RISK
and the implementation of operational activities related to
Bank continuously strives to implement and comply with the
reputation risk, including the dissemination of products/
provisions in force, either from Bank Indonesia as Application
services to the bank officer. Risk risk measurement is done
of Risk Management, APU and PPT, LLL, and other provisions
based on the number of complaints and negative publicity
as a public company that in general it can be concluded that
submitted to the Bank for analysis of potential losses
the bank has been trying to manage compliance risks as well
complaint/the news. Monitoring is done by comparing the
as possible.
products/services that the customer complained to the
products/services are there to anticipate future complaints
To maintain compliance with regulations and banking
including anticipation of an improvement over the product/
practices according to the concept of GCG, then compliance
service.
with the regulations applicable with respect to reporting
108
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PROFILE RISK
Have sufficient internal controls which have been formed unit
Predicate overall risk profile in the fourth quarter of 2014
of complaints and help desk to handle customer complaints,
was Moderate. Bank continues to make efforts to minimize
as well as the Corporate Secretary unit that handles negative
the risk control bank risk and mitigate the risks of banks,
coverage. As well as to improve the standard of customer
especially in lending activities and operational activities.
service in the branch and carried out an assessment of the
quality of services available to customers through service
programs championship.
Mr. Jali, RM Cilacap, Cipete, Jakarta
Bank Pundi process is straightforward. Even Bank Pundi regularly provide
education about bank financing.
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Management Discussion and Analysis
Table 2.1.a
Net Invoice per Area on Individual Basis
No
31 December 2014
Portfolio
Net Invoice per Area
Bali
Nusra
Eastern
Indonesia
JKT 1
JKT 2
JKT 3
West
Java
Central
Java 1
Central
Java 2
East
Java 1
East Java
2
1
Invoice to Government
-
-
1,948,129
-
-
-
-
-
-
-
2
Invoice to Public Sector Entities
-
-
-
-
-
-
-
-
-
-
3
Invoice to Multilateral
Development Bank and
International Institutions
-
-
-
-
-
-
-
-
-
-
4
Invoice to Banks
-
-
18,785
-
-
-
-
-
-
5
Housing Guaranteed Credit
-
-
80,979
-
-
-
-
-
6
Commercial Property
Guaranteed Credit
-
-
-
-
-
-
-
-
-
7
Employee/Retired Credit
-
-
45,542
-
-
-
-
-
-
-
8
Invoice to Micro, Small
Enterprises and Retail Portfolio
392,083
382,181
435,912
383,921
458,762
469,633
566,878
450,538
491,249
9
Invoice to Corporations
-
-
82,989
-
-
-
-
-
-
10
Mature Invoice
10,322
-
16,137
52,954
15,741
20,757
587,176
35,194
13,329
3
19,558
-
33,258
20,250
11
Other Assets
-
-
457,668
-
-
-
-
-
-
-
12
Exposure in Sharia Business Unit
(if any)
-
-
-
-
-
-
-
-
-
-
Total
402,405
398,318
3,122,957
399,662
479,519
622,370
482,962
586,436
483,799
511,499
Table 2.2.a
Net Invoice per Remaining Contract Period on Individual Basis
No
31 December 2014
Kategori Portofolio
Net Invoice per Remaining Contract Period
<1 year
1 Invoice to Government
2 Invoice to Public Sector Entities
3
Invoice to Multilateral Development Bank and International
Institutions
4 Invoice to Banks
-
-
-
-
-
-
-
-
-
-
-
-
-
1,922
1,604
-
-
65
7 Employee/Retired Credit
9 Invoice to Corporations
-
19,531
13,714
10,217
2,590,129
1,944,471
533,388
82,989
11 Other Assets
457,668
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
-
2,080
88,202
Total
77,391
887,842
10 Mature Invoice
12 Exposure in Sharia Business Unit (if any)
>5 years
-
5 Housing Guaranteed Credit
8 Invoice to Micro, Small Enterprises and Retail Portfolio
>3-5 years
1,948,129
18,785
6 Commercial Property Guaranteed Credit
110
>1-3 years
3,485,759
112,018
45,843
12,026
-
-
-
-
-
-
2,723,600
2,005,632
633,022
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(in million rupiah)
31 December 2013
Net Invoice per Area
Southern
Sumatra
Northern
Sumatra
-
-
-
-
-
-
-
-
18,785
-
-
80,983
-
-
-
-
-
-
-
45,542
9,196
11,558
35,789
27,739
5,985,700
453,351
475,977
825,616
82,989
12,863
4,304
319,097
6,881
457,668
719,940
647,428
-
-
42,899
38,698
Bali
Nusra
Eastern
Indonesia
-
-
-
-
-
-
-
Total
1,948,129
West Java
Central
Java
East Java
Southern
Sumatra
Northern
Sumatra
Total
-
-
-
-
-
1,585,773
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6,585
-
-
-
-
6,585
-
-
12
-
-
79
-
-
-
25,328
13,723
23,173
13,649
160,155
680,986
1,013,205
922,108
1,092,211
691,061
6,154,514
58,821
3,171
4,514
1,298
1,983
4,593
91,547
21,018
48,590
15,830
18,025
40,860
31,684
47,084
229,971
-
-
697,381
-
-
-
-
-
-
-
762,839
686,126
8,938,892
482,291
512,858
Jakarta
1,585,773
-
38
-
-
28
-
-
-
-
-
-
-
697,381
-
-
-
-
-
-
-
3,258,567
727,764
1,061,072
978,018
1,149,051
756,386
8,926,006
(in million rupiah)
31 December 2013
Net Invoice per Remaining Contract Period
NonContractual
Total
<1 year
>1-3 years
>3-5 years
>5 years
Non-Contractual
Total
-
1,948,129
1,585,773
-
-
-
-
1,585,773
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
18,785
-
80,983
29,870
-
-
6,585
65
-
13
-
45,542
1,602
20,332
40,060
98,161
5,985,700
732,752
3,243,874
2,003,279
163,662
6,585
79
-
-
160,155
10,947
6,154,514
82,989
27,628
8,249
27,560
28,110
-
91,547
319,097
50,976
96,038
41,474
2,467
39,017
229,971
-
457,668
697,381
-
-
-
-
697,381
-
-
-
-
-
-
-
-
292,399
49,965
61,008
90,878
8,938,892
3,102,763
3,368,507
2,112,373
8,926,006
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
111
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Table 2.3.a
Net Invoice per Economic Sector on Individual Basis
Economic Sector
Invoice to
Government
Invoice to
Public Sector
Entities
Invoice to
Multilateral
Development
Bank and
International
Institutions
Invoice to
Banks
31 December 2014
1
Agriculture, hunting and forestry
-
-
-
-
2
Fishery
-
-
-
-
3
Mining and Excavation
-
-
-
-
4
Refinery industry
-
-
-
-
5
Utilities
-
-
-
-
6
Construction
-
-
-
-
7
Wholesale and retail trade
-
-
-
-
8
Accommodation and beverages provisioning
-
-
-
-
9
Transportation, warehousing and communication
-
-
-
-
-
-
18,785
10
Financial brokerage
1,317,631
11
Real estate, leasing and corporate services
-
-
-
-
12
Government administration, defense and social security
-
-
-
-
13
Educational services
-
-
-
-
14
Health and social services
-
-
-
-
15
Community, socio-cultural, entertainment and other individual
services
-
-
-
-
16
Household individual services
-
-
-
-
17
International agencies and other international extra agencies
-
-
-
-
18
Undefined activities
-
-
-
-
19
Non-Employment
-
-
-
-
20
Others
618,497
-
-
-
1,936,128
-
-
18,785
Total
31 December 2013
1 Agriculture, hunting and forestry
-
-
-
-
2 Fishery
-
-
-
-
3 Mining and Excavation
-
-
-
-
4 Refinery industry
-
-
-
-
5 Utilities
-
-
-
-
6 Construction
-
-
-
-
7 Wholesale and retail trade
-
-
-
-
8 Accommodation and beverages provisioning
-
-
-
-
9 Transportation, warehousing and communication
-
-
-
-
-
-
6,585
10 Financial brokerage
1,066,305
11 Real estate, leasing and corporate services
-
-
-
-
12 Government administration, defense and social security
-
-
-
-
13 Educational services
-
-
-
-
14 Health and social services
-
-
-
-
Community, socio-cultural, entertainment and other individual ser15
vices
-
-
-
-
16 Household individual services
-
-
-
-
17 International agencies and other international extra agencies
-
-
-
-
18 Undefined activities
-
-
-
-
19 Non-Employment
-
-
-
-
519,467
-
-
-
1,585,772
-
-
6,585
20 Others
Total
112
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
(in million rupiah)
Commercial
Property
Guaranteed
Credit
Employee/
Retired Credit
-
-
-
332,593
-
-
-
-
42,379
-
-
-
-
12,816
-
-
-
-
580,450
-
-
-
5,925
-
-
-
-
8,363
-
-
-
3,885,393
-
-
-
285,969
-
-
-
102,183
1,028
-
-
-
605
20,086
-
-
-
106,164
-
-
-
88
-
-
-
-
6,608
-
-
-
-
13,669
1,824
-
-
-
542,974
7,607
-
-
-
71,815
-
-
-
25
-
-
-
-
59
-
10,800
-
-
Housing
Guaranteed Credit
-
-
80,983
-
-
45,542
80,983
-
-
-
-
-
-
-
-
-
Other Assets
Exposure
in Sharia
Business Unit
(if any)
23,012
-
-
1,911
-
-
1,265
-
-
26,835
-
-
31
-
-
2,002
15,279
-
-
29,272
189,567
-
-
9,746
-
-
4,580
-
-
-
-
Invoice to
Corporations
13,350
Mature Invoice
-
6,059
8,433
-
-
-
-
280
-
-
168
-
-
25,456
-
-
-
1,790
1,734
-
-
-
-
-
-
-
58,104
-
58,104
-
5,998,078
83,018
319,097
-
332,773
-
7,040
-
-
-
41,488
-
2,228
-
-
-
-
10,709
-
876
-
-
-
-
-
604,366
12,017
13,925
-
-
-
-
-
6,710
-
126
-
-
-
-
-
8,142
5,014
28,212
-
-
-
-
-
4,016,023
30,693
129,117
-
-
-
-
-
293,776
-
8,449
-
-
-
-
-
105,625
1,188
6,286
-
-
-
-
-
562
20,288
-
-
-
-
-
107,736
-
-
-
102
-
-
-
-
7,279
-
-
-
-
12,510
1,983
-
-
-
538,803
12,827
-
-
-
69,579
3,238
-
-
-
-
-
-
79
79
45,542
Invoice to Micro,
Small Enterprises
and Retail
Portfolio
-
-
-
160,155
-
-
-
160,155
2,811
2,327
6,158,510
-
2,296
92,355
3,449
-
-
1
-
-
344
-
-
100
-
-
14,273
-
-
-
-
-
1,662
-
-
-
-
-
13,882
-
-
229,970
242,518
-
242,518
-
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
113
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Table 2.4.a
Invoice and Provision per Area on Individual Basis
31 December 2014
No
Description
Net Invoice per Area
Bali Nusra
Eastern
Indonesia
West Java
Central Java
East Java
Southern
Sumatra
Northern
Sumatra
1
Invoice
422,287
489,992
3,170,347
659,137
1,090,802
1,031,314
1,140,621
706,876
2
Impaired Invoice
415,540
485,585
1,033,370
647,672
1,079,530
1,017,776
1,130,520
699,961
a. Not due yet
403,230
457,498
902,174
602,683
1,041,212
947,143
1,050,383
650,516
12,310
28,087
131,196
44,989
38,318
70,633
80,137
49,445
b. Due
114
Jakarta
3
Provision for Value Impairment
Loss – Individual
179
1,351
35,507
517
963
1,441
1,831
1,933
4
Provision for Value Impairment
Loss – Collective
5,232
9,079
13,704
15,495
13,551
27,456
28,673
17,164
5
Written-off Invoice
9,278
15,308
28,380
9,772
18,290
29,401
15,500
19,651
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
(in million rupiah)
31 December 2013
Net Invoice per Area
Total
Bali Nusra
Eastern
Indonesia
Jakarta
West Java
Central Java
East Java
Southern
Sumatra
Northern
Sumatra
Total
8,711,376
490,393
533,520
2,859,516
749,779
1,081,598
1,019,662
1,179,348
810,467
8,724,283
6,509,954
447,618
481,362
982,030
678,548
1,004,341
902,307
1,063,210
678,422
6,705,973
6,054,839
464,386
480,200
337,969
1,221,177
1,013,700
914,214
1,093,122
692,284
6,217,052
455,115
13,055
37,468
167,321
41,438
36,063
78,288
57,105
58,183
488,921
43,722
962
3,272
45,059
1,999
2,128
5,437
5,618
27,660
92,135
130,354
6,865
17,570
19,109
11,917
17,655
36,325
23,519
25,945
158,905
145,580
5,394
11,490
119,220
23,413
23,357
34,809
13,706
11,110
242,498
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
115
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Table 2.5.a
Invoice and Provision per Economic Sector on Individual Basis
(in million rupiah)
Impaired Invoice
No
Economic Sector
Invoice
Not Due Yet
Due
Provision
Provision
for Value
for Value
Impairment
Impairment
Loss –
Loss –
Individual
Collective
Written-off
Invoice
31 December 2014
1
Agriculture, hunting and forestry
367,920
333,179
32,727
345
11,970
1,380
2
Fishery
45,830
42,524
3,178
30
1,510
1,245
3
Mining and Excavation
15,313
12,854
2,459
89
1,142
141
4
Refinery industry
632,750
585,864
33,590
1,777
10,569
10,560
59
116
5
Utilities
6
Construction
7
Wholesale and retail trade
8
Accommodation and beverages
provisioning
9
6,016
5,937
79
36,545
8,379
26,168
10,849
56
97
4,195,649
3.898,800
238,650
6,227
86,169
101,622
300,749
285,485
11,942
302
4,733
8,330
111,746
103,595
6,625
2,419
1,536
1,571
1,357,109
20,693
-
2
16
125,773
112,196
12,730
1,792
2,280
89
89
-
2
Transportation, warehousing and
communication
10
Financial brokerage
11
Real estate, leasing and corporate
services
12
Government administration,
defense and social security
-
-
-
3,404
-
13
Educational services
6,975
6,627
348
5
82
286
14
Health and social services
15,713
15,512
201
8
43
87
15
Community, socio-cultural,
585,898
549,569
31,500
1,814
9,191
15,319
76,751
73,449
2,798
251
1,160
1,250
25
25
entertainment and other
individual services
16
17
18
Household individual services
International agencies and other
international extra agencies
-
-
-
-
-
-
-
Undefined activities
-
19
Non-Industrial
138,949
62
10,929
1,227
340
20
Others
691,576
-
41,191
14,975
-
-
8,711,376
6,054,839
455,115
43,722
130,354
145,580
345,688
332,893
12,387
897
4,978
-
46,347
41,560
4,629
208
2,422
-
Total
-
-
1,278
31 December 2013
1
Agriculture, hunting and forestry
2
Fishery
3
Mining and Excavation
4
Refinery industry
5
Utilities
6
Construction
7
Wholesale and retail trade
8
Accommodation and beverages
provisioning
116
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
12,873
10,722
2,151
75
1,213
-
643,043
605,155
25,662
1,844
11,272
-
6,953
6,718
235
-
118
-
81,893
8,153
69,147
40,840
106
1,040
4,307,370
4,031,882
249,794
22,460
110,743
239,514
311,841
294,029
16,641
768
8,848
-
Business Report and Suport
Corporate Information
Address and Office Network
Impaired Invoice
No
Economic Sector
Invoice
Not Due Yet
Due
Provision
Provision
for Value
for Value
Impairment
Impairment
Loss –
Loss –
Individual
9
Transportation, warehousing and
115,669
106,824
Audit Report
8,745
Written-off
Invoice
Collective
745
1,825
-
communication
10
Financial brokerage
20,855
1,093,745
-
-
4
-
11
Real estate, leasing and corporate
117,682
110,468
6,892
1,046
2,694
-
12
Government administration,
111
102
9
-
8
-
13
Educational services
7,842
7,287
555
50
168
-
14
Health and social services
14,689
14,510
179
27
69
-
15
Community, socio-cultural,
583,033
549,971
29,916
5,200
12,111
-
75,939
71,210
3,051
164
1,294
-
-
-
-
-
-
-
services
defense and social security
entertainment and other
individual services
16
17
Household individual services
International agencies and other
international extra agencies
18
Undefined activities
-
-
-
-
-
-
19
Non-Industrial
182,605
4,713
17,737
2,836
1,032
1,944
20
Others
776,960
-
41,191
14,975
-
-
8,724,283
6,217,052
488,921
92,135
158,905
242,498
Total
Table 2.6.a
Transfer Details of Provision for Value Impairment Loss on Individual Basis
(in million rupiah)
31 December 2014
No
31 December 2013
Description
1
Initial CKPN Balance
2
CKPN establishment (recovery) on current period (Net)
Individual CKPN
Collective CKPN
92,135
158,905
2 a. CKPN Establishment on current period
2 b. CKPN Recovery on current period
5,944
117,029
-
(64,540)
CKPN for invoice writing-off on current period
(23,658)
(145,580)
Other establishment (recovery) on current period
(30,699)
-
43,722
89,716
-
(10 ,616)
130,354
181,592
11,425
-
4
Collective CKPN
155,866
-
3
Final CKPN Balance
Individual CKPN
92,135
(112,403)
158,905
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
117
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Table 3.1.a
Net Invoice of Portfolio and Rank-Scale Category on Individual Basis
Rating Agency
No
Portfolio
Standard and Poor’s
AAA
AA+ to AA-
A+ to A-
BBB+ to BBB-
Fitch Rating
AAA
AA+ to AA-
A+ to A-
BBB+ to BBB-
Moody’s
Aaa
Aa1 to Aa3
A1 to A3
Baa1 to Baa3
PT. Fitch Ratings
Indonesia
AA+(idn) to AAA+(idn) to
(idn)
A-(idn)
[Idr]AA+ to [Idr]
[Idr]A+ to [Idr]AAA-
AAA (idn)
PT. ICRA Indonesia
[Idr]AAA
PT. Pemeringkat Efek
Indonesia
idAAA
idAA+ to idAA-
idA+ to idA-
BBB+(idn) to BBB-(idn)
[Idr]BBB+ to [Idr]BBBidBBB+ to idBBB-
1
Invoice to Government
-
-
-
-
-
2
Invoice to Public Sector Entities
-
-
-
-
-
3
Invoice to Multilateral Development Bank
and International Institutions
-
-
-
-
-
4
Invoice to Banks
-
-
-
-
-
5
Housing Guaranteed Credit
-
-
-
-
-
6
Commercial Property Guaranteed Credit
-
-
-
-
-
7
Employee/Retired Credit
-
-
-
-
-
8
Invoice to Micro, Small Enterprises and
Retail Portfolio
-
-
-
-
-
9
Invoice to Corporations
-
-
-
-
-
10
Mature Invoice
-
-
-
-
-
11
Other Assets
-
-
-
-
-
12
Exposure in Sharia Business Unit (if any)
TOTAL
-
-
-
-
-
-
-
-
-
-
1
Invoice to Government
-
-
-
-
-
2
Invoice to Public Sector Entities
-
-
-
-
-
3
Invoice to Multilateral Development Bank
and International Institutions
-
-
-
-
-
4
Invoice to Banks
-
-
-
-
-
5
Housing Guaranteed Credit
-
-
-
-
-
6
Commercial Property Guaranteed Credit
-
-
-
-
-
7
Employee/Retired Credit
-
-
-
-
-
8
Invoice to Micro, Small Enterprises and
Retail Portfolio
-
-
-
-
-
9
Invoice to Corporations
-
-
-
-
-
10
Mature Invoice
-
-
-
-
-
11
Other Assets
-
-
-
-
-
12
Exposure in Sharia Business Unit (if any)
TOTAL
118
Long-Term Rating
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
-
-
-
-
-
-
-
-
-
-
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
(dalam jutaan rupiah)
31 December 2014
Net Invoice
Short-Term Rating
BB+ to BB-
B+ to B-
Below B-
A-1
A-2
A-3
Below A-3
BB+ to BB-
B+ to B-
Below B-
F-1+ to F1
F2
F3
Below F3
B1 to B3
Below B3
P-1
P-2
P-3
Below P-3
Ba1 to Ba3
BB+(idn) to BB-(idn)
B+(idn) to
B-(idn)
Below B-(idn)
[Idr]BB+ to [Idr]BB-
[Idr]B+ to [Idr]B-
Below [Idr]B-
idBB+ to idBB-
idB+ to idB-
-
No Rating
Total
F1+(idn) to
F1(idn)
[Idr]A1+ to
[Idr]A1
F2(idn)
F3(idn)
Below F3(idn)
[Idr]A2+ to
[Idr]A2
[Idr]A3+ to
[Idr]A3
Below [Idr]A3
Below idB-
idA1
idA2
idA3 to idA4
Below idA4
-
-
-
-
-
-
1,936,128
1,936,128
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
18,785
18,785
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
83,018
83,018
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,037,931
2,037,931
-
-
-
-
-
-
-
1,585,772
1,585,772
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
91,547
91,547
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
31 Desember 2013
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,677,319
1,677,319
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
119
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Table 3.2.a
Bank has no exposure on Counterparty Credit Risk: Derivative Transaction
Table 3.2.b1
Repo Transaction Counterparty Credit Risk on Individual Basis
(in million rupiah)
31 Desember 2014
No
1
2
Portfolio
Repo
Net
Fair Value
Requirement
Invoice
ATMR
SSB Repo
Repo
Fair Value
Requirement
110,813
101,813
Net Invoice
ATMR
Invoice to Government
-
-
-
-
Invoice to Public Sector
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,000
-
Entities
Invoice to Multilateral
3
SSB Repo
31 Desember 2013
Development Bank and
International Institutions
4
Invoice to Banks
-
-
-
-
-
-
-
-
5
Invoice to Micro, Small
-
-
-
-
-
-
-
-
Enterprises and Retail
Portfolio
6
Invoice to Corporations
-
-
-
-
-
-
-
-
7
Exposure in Sharia
-
-
-
-
-
-
-
-
-
-
-
-
Business Unit (if any)
Total
110,813
101,813
Table 3.2.c1
Bank has no exposure on Counterparty Credit Risk: Repo Reverse Transaction
on Individual Basis
120
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
9,000
-
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
Mrs. Icha, Restaurant Bone Chicken Duck Software (ABTL)
“My restaurant continues to thrive after working with Bank Pundi. Now
ABTL already exists in five locations: in Cilodong, Kalisari, Cimanggis,
Cililitan and Pondok Gede. Bank Pundi lot to give feedback to me, and
fast service. Thank you for the cooperation so far “.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
121
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Table 4.1.a
Net Invoice per Risk Weight Taking into Account Credit Risk Mitigation Impact on Individual
Basis
31 December 2014
No
Portofolio
Net Invoice Taking into Account the Credit Risk Mitigation Impact
20%
35%
40%
45%
50%
75%
100%
150%
Others
A
Balance Exposure
1
Invoice to Government
-
-
-
-
-
-
-
-
-
-
2
Invoice to Public Sector Entities
-
-
-
-
-
-
-
-
-
-
3
Invoice to Multilateral Development
Bank and International Institutions
-
-
-
-
-
-
-
-
-
-
4
Invoice to Banks
-
-
-
-
-
-
-
-
-
-
5
Housing Guaranteed Credit
-
-
5,862
7,600
-
-
-
-
-
-
6
Commercial Property Guaranteed
Credit
-
-
-
-
-
-
-
-
-
-
7
Employee/Retired Credit
-
-
-
-
-
-
-
-
-
8
Invoice to Micro, Small Enterprises
and Retail Portfolio
-
-
-
-
-
-
5,983,595
-
-
-
9
Invoice to Corporations
-
-
-
-
-
-
-
-
-
-
10
Mature Invoice
-
-
-
-
-
-
-
8,990
11
Other Assets
-
-
-
-
-
-
414,383
12
Exposure in Sharia Business Unit (if any)
-
-
-
-
-
-
-
5,862
7,600
-
Total Balance Exposure
122
0%
41,812
41,812
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
45,542
45,542
5,983,595
423,373
316,600
1,466
318,067
-
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
(in million rupiah)
31 December 2013
Net Invoice Taking into Account the Credit Risk Mitigation Impact
Capital
Expense
ATMR
0%
20%
35%
40%
45%
50%
75%
100%
150%
Others
ATMR
Capital
Expense
-
-
9,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
80,078
6,406
369,240
5,092
-
407
-
79
-
2
-
5,092
407
-
-
-
-
-
4,487,696
359,016
-
-
-
-
-
-
6,154,001
-
-
-
4,615,501
-
-
-
-
-
-
-
-
-
-
-
-
-
483,891
38,711
-
-
-
-
-
-
-
6,508
223,464
-
341,703
27,336
416,583
33,327
36,089
53,805
5,416,032
433,283
42,861
160,155
28
-
-
-
-
-
-
618,432
-
672,565
-
-
-
-
-
-
-
-
-
-
-
51,861
-
-
-
6,154,001
624,940
259,552
-
5,709,874
79
160,166
-
456,790
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
123
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
31 December 2014
No
Portofolio
Net Invoice Taking into Account the Credit Risk Mitigation Impact
0%
B
1
35%
40%
45%
50%
75%
100%
150%
Others
Exposure of Commitment Obligations/Contingency
in Administrative Account Transaction
Invoice to Government
-
-
-
-
-
-
-
-
-
-
2 Invoice to Public Sector Entities
-
-
-
-
-
-
-
-
-
-
Invoice to Multilateral Development
3
Bank and International Institutions
-
-
-
-
-
-
-
-
-
-
4
Invoice to Banks
-
-
-
-
-
-
-
-
-
-
5
Housing Guaranteed Credit
-
-
-
-
-
-
-
-
-
-
6
Commercial Property Guaranteed
Credit
-
-
-
-
-
-
-
-
-
-
7
Employee/Retired Credit
-
-
-
-
-
-
-
-
-
-
-
-
-
Invoice to Micro, Small Enterprises
8
and Retail Portfolio
-
-
-
-
-
-
9
1,201
Invoice to Corporations
-
-
-
-
-
-
10
Mature Invoice
-
-
-
-
-
-
-
-
-
-
11
Exposure in Sharia Business Unit (if any)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,201
-
-
Total TRA Exposure
C
Counterparty Credit
Risk Exposure
17
17
1
Invoice to Government
-
-
-
-
-
-
-
-
-
-
2
Invoice to Public Sector Entities
-
-
-
-
-
-
-
-
-
-
3
Invoice to Multilateral Development
Bank and International Institutions
-
-
-
-
-
-
-
-
-
-
4
Invoice to Banks
-
-
-
-
-
-
-
-
-
-
5
Invoice to Micro, Small Enterprises
and Retail Portfolio
-
-
-
-
-
-
-
-
-
-
6
Invoice to Corporations
-
-
-
-
-
-
-
-
-
-
7
Exposure in Sharia Business Unit
(if any)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total Counterparty Credit Risk
Exposure
124
20%
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
(dalam jutaan rupiah)
31 December 2013
Net Invoice Taking into Account the Credit Risk Mitigation Impact
Capital
Expense
0%
20%
35%
40%
45%
50%
75%
100%
150%
Others
ATMR
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
72
-
-
-
-
-
-
948
-
-
-
1
ATMR
900
18
Capital
Expense
711
57
-
-
-
-
-
-
-
404
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
948
918
73
404
404
-
-
32
1,115
89
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
125
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Table 4.2.a
Net Invoice and Credit Risk Mitigation Method on Individual Basis
31 December 2014
No
Portfolio
The Part Secured by
Net Invoice
Collateral
Credit
Insurance
A
Balance Exposure
1
Invoice to Government
-
-
-
-
2
Invoice to Public Sector Entities
-
-
-
-
3
Invoice to Multilateral Development Bank and International Institutions
-
-
-
-
4
Invoice to Banks
-
-
-
-
80,983
-
-
-
5
Housing Guaranteed Credit
6
Commercial Property Guaranteed Credit
7
Employee/Retired Credit
8
Invoice to Micro, Small Enterprises and Retail Portfolio
-
-
-
-
45,542
-
-
-
-
2,105
-
-
82,989
-
-
-
9
Invoice to Corporations
10
Mature Invoice
325,590
-
-
-
11
Other Assets
457,662
-
-
-
12
Exposure in Sharia Business Unit (if any)
-
-
-
-
992,766
2,105
-
-
Total Balance Exposure
B
Administrative Account Exposure
1
Invoice to Government
-
-
-
-
2
Invoice to Public Sector Entities
-
-
-
-
3
Invoice to Multilateral Development Bank and International Institutions
-
-
-
-
4
Invoice to Banks
-
-
-
-
5
Housing Guaranteed Credit
-
-
-
-
6
Commercial Property Guaranteed Credit
-
-
-
-
7
Employee/Retired Credit
-
-
-
-
8
Invoice to Micro, Small Enterprises and Retail Portfolio
1,201
-
-
-
17
-
-
-
9
Invoice to Corporations
10
Mature Invoice
-
-
-
-
11
Exposure in Sharia Business Unit (if any)
-
-
-
-
-
-
-
Total Administrative Account Exposure
1,218
C
Counterparty Credit Risk Exposure
1
Invoice to Government
-
-
-
-
2
Invoice to Public Sector Entities
-
-
-
-
3
Invoice to Multilateral Development Bank and International Institutions
-
-
-
-
4
Invoice to Banks
-
-
-
-
5
Invoice to Micro, Small Enterprises and Retail Portfolio
-
-
-
-
6
Invoice to Corporations
-
-
-
-
7
Exposure in Sharia Business Unit (if any)
-
-
-
-
-
-
-
-
2,105
-
-
Total Counterparty Credit Risk Exposure
Total (A+B+C)
126
Guarantee
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
993,984
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
(in million rupiah)
31 December 2013
Others
The Unsecured
Part
The Part Secured by
Net Invoice
Collateral
Guarantee
Credit Insurance
Others
The Unsecured
Part
-
-
9,000
-
-
-
-
9,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
80,983
79
-
-
-
-
-
-
-
-
-
79
-
-
-
-
-
-
-
-
-
45,542
160,155
-
-
-
-
160,155
514
-
-
-
(514)
-
-
-
-
91,554
-
(2,105)
-
-
82,989
91,554
-
325,590
229,971
-
-
-
-
229,971
-
457,662
697,381
-
-
-
-
697,381
-
-
-
-
-
-
-
514
-
-
-
-
990,660
1,188,141
1,187,628
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,201
948
-
-
-
-
948
-
17
404
-
-
-
-
404
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,352
-
1,218
1,352
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,000
-
-
-
-
9,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,000
-
-
-
-
9,000
514
-
-
-
1,197,980
991,878
1,198,494
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
127
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Table 5.1.a
Bank has no exposure to Securitization Transaction
Table 5.2.a
Bank has no exposure to Securitization Transaction Summary Acting
as Original Creditor
Table 6.1.1
Asset Exposure in Balance Sheet
(in million rupiah)
31 December 2014
No
Portfolio
Net Invoice
128
31 December 2013
ATMR Before
MRK
ATMR After
MRK
-
-
Net Invoice
ATMR Before
MRK
ATMR After
MRK
-
-
1
Invoice to Government
2
Invoice to Public Sector
Entities
-
-
-
-
-
-
3
Invoice to Multilateral
Development Bank and
International Institutions
-
-
-
-
-
-
4
Invoice to Banks
18,785
3,757
3,757
6,585
1,317
1,317
5
Housing Guaranteed
Credit
80,983
35,476
35,476
79
28
28
6
Commercial Property
Guaranteed Credit
-
7
Employee/Retired Credit
45,542
22,771
22,771
8
Invoice to Micro, Small
Enterprises and Retail
Portfolio
5,985,700
4,489,275
9
Invoice to Corporations
82,989
10
Mature Invoice
319,097
11
Other Assets
457,668
TOTAL
8,938,892
1,948,129
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
-
1,585,773
-
-
-
160,155
80,078
80,078
4,487,869
6,154,514
4,615,886
4,615,501
82,989
82,289
91,554
91,554
91,554
474,151
474,151
229,971
341,703
341,703
416,589
697,381
5,522,902
8,926,013
5,108,419
-
5,130,565
672,565
5,802,745
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
Table 6.1.2
Exposure on Commitment Obligations/Contingency in Administrative Account Transaction
(in million rupiah)
31 December 2014
No
Portfolio
31 December 2013
Net Invoice
ATMR Before
MRK
ATMR After
MRK
Net Invoice
ATMR Before
MRK
ATMR After
MRK
1
Invoice to Government
-
-
-
-
-
-
2
Invoice to Public Sector Entities
-
-
-
-
-
-
3
Invoice to Multilateral Development
Bank and International Institutions
-
-
-
-
-
-
4
Invoice to Banks
-
-
-
-
-
-
5
Housing Guaranteed Credit
-
-
-
-
-
-
6
Commercial Property Guaranteed
-
-
-
-
-
-
-
-
-
-
-
-
1,201
900
900
948
711
711
Invoice to Corporations
17
17
17
404
404
404
Mature Invoice
-
-
-
-
-
-
918
1,352
Credit
7
Employee/Retired Credit
8
Invoice to Micro, Small Enterprises and
Retail Portfolio
9
10
TOTAL
1,218
918
1,115
1,115
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
129
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Tabel 6.1.3
Exposure Resulting in Counterparty Credit Risk
(in million rupiah)
31 December 2014
No
Portfolio
31 December 2013
Net Invoice
ATMR Before
MRK
ATMR After
MRK
Net Invoice
ATMR Before
MRK
ATMR After
MRK
1
Invoice to Government
-
-
-
-
-
-
2
Invoice to Public Sector Entities
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,000
4,500
4,500
-
-
-
-
-
-
Invoice to Corporations
-
-
-
-
-
-
TOTAL
-
-
-
9,000
4,500
4,500
Invoice to Multilateral
3
Development Bank and
International Institutions
4
Invoice to Banks
5
Invoice to Micro, Small
Enterprises and Retail Portfolio
6
Table 6.1.4
Bank has no Exposure Resulting in Credit Risk Settlement
Table 6.1.5
Bank has no Exposure to Securitization
Table 6.1.6
Bank has no Exposure in Sharia Unit
130
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
Table 6.1.7
Total Credit Risk Measurement Exposure
(in million rupiah)
31 December 2014
31 December 2013
TOTAL CREDIT RISK ATMR
5,523,820
5,803,860
TOTAL CAPITAL REDUCER
-
-
Table 7.1
Bank has no Exposure to Market Risk Using Standard Method
Table 7.2.a
Bank has no Exposure to Market Risk Using Internal Model (Value at Risk/VAR)
Table 8.1.a
Operating Risk Quantitative Exposure on Individual Basis
(in million rupiah)
31 December 2014
No
1
Approach
31 December 2013
Gross Revenue
(Avg. last 3
years)
Capital
Expense
ATMR
Gross Revenue
(Avg. last 3
years)
Capital
Expense
ATMR
Basic Indicator Approach
815,461
122,319
1,528,989
471,371
70,706
883,821
TOTAL
815,461
122,319
1,528,989
471,371
70,706
883,821
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
131
Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Table 9.1.a
Disclosure of Rupiah Maturity Profile - Bank Only
31 December 2014
Due Date
No
I
Accounts
Balance
<1 month
>1 to 3 months
>3 to 6 months
BALANCE
A Assets
1
Cash
2
Placement with Bank Indonesia
3
Placement with other banks
4
Commercial Papers
5
Loans
6
Other Invoice
7
Miscellaneous
Total Assets
41,812
41,812
-
-
1,396,918
1,396,918
-
-
18,785
18,785
-
-
545,328
-
-
-
6,578,209
267,502
555,220
1,020,742
-
-
-
-
115,660
115,660
-
-
8,696,712
1,840,677
555,220
1,020,742
7,639,046
2,331,499
395,787
906,038
B. Liabilities
1
Deposits
2
Liabilities to Bank Indonesia
3
Liabilities to other banks
4
5
-
-
-
-
477,282
229,082
96,000
151,200
Issued Commercial Papers
-
-
-
-
Borrowings
-
-
-
-
6
Other liabilities
-
-
-
-
7
Miscellaneous
Total Liabilities
Margin of Assets and Liabilities in Balance
II
158,427
103,428
-
-
8,274,755
2,664,009
491,787
1,057,238
421,957
(823,332)
63,432
(36,496)
-
-
-
-
ADMINISTRATIVE ACCOUNT
A Administrative Account Invoice
1
Commitment
2
Contingency
Total Administrative Account Invoice
-
-
-
-
-
-
-
-
B. Administrative Account Liabilities
1
Commitment
-
-
-
-
2
Contingency
-
-
-
-
Total Administrative Account Liabilities
-
-
-
-
Margin of Invoice and Liabilities in Administrative
Account
-
-
-
-
Margin [(IA-IB)+(IIA-IIB)]
421,957
(823,332)
63,432
(36,496)
Cumulative Margin
421,957
(823,332)
(759,900)
(796,397)
Table 9.2.a
Bank has no Exposure to Foreign Exchange Maturity Profile
132
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(dalam jutaan rupiah)
31 December 2013
Due Date
>6 to 12 months
Balance
>12 months
<1 month
>1 to 3 months
>3 to 6 months
> 6 to
12 months
>12 months
-
-
42,861
42,861
-
-
-
-
-
1,066,305
1,066,305
-
-
-
-
-
6,585
6,585
-
-
-
-
-
545,328
513,584
-
22,302
110,813
-
380,469
2,092,634
2,642,112
6,788,775
248,200
512,771
929,738
1,977,180
3,120,886
-
-
-
-
-
-
-
-
-
95,100
95,100
-
-
-
-
2,092,634
3,187,440
8,513,211
1,459,051
535,073
1,040,551
1,977,180
3,501,355
39,502
3,966,220
7,674,475
3,204,031
477,434
409,609
27,281
3,556,121
-
-
-
-
-
-
-
-
1,000
-
210,396
210,396
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
101,813
-
-
101,813
-
-
-
54,999
162,966
112,861
-
-
-
50,105
40,502
4,021,219
8,149,650
3,527,288
477,434
511,422
27,281
3,606,225
2,052,133
(833,780)
363,561
(2,068,237)
57,639
529,130
1,949,900
(104,870)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,705
2,705
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,705
2,705
-
-
-
-
-
-
(2,705)
(2,705)
-
-
-
-
2,052,133
(833,780)
360,856
(2,070,942)
57,639
529,130
1,949,900
(104,870)
1,255,736
421,957
360,856
(2,070,942)
(2,013,303)
(1,484,174)
465,726
360,856
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Human Resources
To maintain and improve the performance of the Bank’s
business, management Bank Pundi has made efforts to
optimize the productivity and efficiency of human resources
during 2014. The Bank Pundi consistently and continuously
continues to establish and develop the potential of human
resources, as the Bank considers that the Pundi qualified
human resources is an important asset for the survival and
success of the business in the future. Besides competence
and employee productivity has always been the focus of
the Bank to continue to be improved to support business
continuity and achievement of the Bank’s business are more
optimal. Therefore, various strategies and initiatives have
been undertaken to maintain the quality of human resources
in order to be more effective in accordance with the Bank’s
business needs.
SDM Bank Pundi amount has been adjusted to the
performance of the Bank’s business, up until the end of
December 2014 the number of human resources as much
as 6,189 people, lower than the end of December 2013,
Commissioners
4
Directors
5
Committee & Experts Staff
4
Chief Of Credit & Chief Of Funding
2
Group Head
3
Division Head
18
amounting to 8,130 people.
Adjustment of HR is a result of management efforts to remove
employees who are less productive and excess (redundant)
as well as a management strategy to not add new employees
in line with the implementation of the revitalization of the
organization in 2014. The revitalization is a program to better
utilize the organization and improve employee productivity
in organizations with remove the layer (layer) positions in the
organizational structure that hinder smooth communication
and decision making. In parallel we are also building a base
of talent to recruit new graduates from the best universities
in each region to support the Bank’s succession plan Pundi.
After the revitalization of the composition of the
comparatively HR 2 (two) years, namely 2014 and 2013, can
be summed up as follows:
a. Number of Officials and Employees of Bank Pundi based
Directorate and or their field.
Data 2014
Total: 6,189
Lending
3132
255
Funding
431
SAM
Finance
18
Risk Management & Compliance
11
1077
IT & Operation
Internal Audit ( SKAI )
21
Human Capital
49
1033
Credit Review
CPIR
4
Corporate Secretary
8
Legal
6
Treasury
4
Non Bank
134
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
101
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Corporate Information
Commissioners
3
Directors
6
Committee & Experts Staff
6
Chief Of Credit & Chief Of Funding
2
Group Head
3
Address and Office Network
Data 2013
Total: 8130
20
Division Head
4495
Lending
255
Funding
504
SAM
Finance
19
12
Risk Management & Compliance
1251
IT & Operation
Internal Audit ( SKAI )
21
52
Human Capital
1357
Credit Review
4
CPIR
Corporate Secretary
8
Legal
7
Treasury
Audit Report
4
Non Bank
101
b. Number of Employees According to Education
Education
Post-Graduate Degree
December 2014
December 2013
56
64
Bachelor Degree
4,683
6,175
Diploma Degree
1,162
1,558
187
232
6,189
8,130
Non-Degree*)
TOTAL
*) Including non-Bank employees, namely Driver, Security and Office Boy/Girl totaling 101 people.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Discussion and Analysis
d. Number of Employees by Age
Employment Period
December 2014
19-25 Years Old
December 2013
332
948
26-30 Years Old
1,749
2,821
31-35 Years Old
2,309
2,751
36-40 Years Old
1,162
1,119
41-45 Years Old
480
377
46-50 Years Old
125
89
51-55 Years Old
25
14
>56 Years Old
Total
7
11
6,189
8,130
Human Resources Development Strategy 2014
Human resource development strategy conducted in the year
2014 focused on supporting strategic steps the Bank’s business
through increased productivity and profitability as well as the
added value that better by optimizing the number of employees
in business functions and operations as well as the support
section, which is aligned with labor costs, so that the ratio of
Cost Operations to Operating Income (ROA) becomes lower and
efficiently.
In support increased productivity and effectiveness of employee
performance at every level in every unit, has conducted a review
and evaluation of the use of time and workload of employees
(employee time analysis) at each position (job description)
136
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
and continued with the revitalization of the organization in
particular, it aims among Another:
a.Used as a guide in setting employee targets more
measurable, so as to motivate employees to work to achieve
the target set.
b. Encourage the achievement of a sustainable employee
performance, both individually and in teams that are each
work unit.
c. Ensure a balance between the number of existing employees
with workload.
d. Increase awareness of employees towards the development
of competencies that can support the productivity and
Business Report and Suport
Corporate Information
effectiveness in the implementation of its work.
e. Speed up the decision making process and to optimize the
function of the organization.
f. Enhancing the role and functions of the organization in terms
of employee development in a sustainable manner so that
the company has the willingness of talented employees in
leadership (leadership) in order to meet the Bank’s business
growth and replacement needs of long-term employees
(succession plan).
Efforts to improve the productivity and effectiveness of
employee performance also made to support the strategic
measures set out in the map business development Bank in 2010
- 2015, which enlarge the market share of micro and develop
the business to the SME segment, as well as to an increase in
third party funds (DPK) through funding deposits, Savings and
Current account.
Several strategic step in the development of human resources
conducted during 2014, is as follows:
a. Build and maintain work culture with high performance
through the increased capacity and encourage employees
to work with enthusiasm, effective, efficient and productive
in accordance with the procedures and targets set.
b. Conduct a review and revitalization of the organization,
evaluation and complete the Job Description for each
position and setting measurable targets for employees
working at each work unit.
c. Developing and managing talent, especially at key positions
(Talent Management in Key Position) to build and develop
the concept of management and development capabilities
of employees, particularly to employees who have been
and will occupy key positions and important in the Bank, it
is done in order to maintain continuity of leadership in the
company on an ongoing basis.
d. Develop a strategic plan for long-term employees (succession
plan) for positions of leadership (leaders positions), identify
talented employees in the organization (talent management),
planning a career development (career development) to
prepare candidates for the leadership of units and potential
successor/replacement in progress career path (career
path) planned approach Competency Gap.
e.Cultivate and develop employees to commit, dedicate
himself and loyal to the organization, the boss and coworkers (employee enggagement) so that employees can
work beyond the tasks principally in high spirits in tune with
the performance and objectives of the company.
f. Conduct re mapping the composition and the formation of
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the number of employees (headcount) on each unit, which is
determined based on the needs and productivity at all levels
in the organization, so that the number of existing human
resources can be effectively empowered.
g. Doing mutations program employees from HR excess work
units to other work units that still need to be additions to
equity expansion and improvement of the achievement of
business and career development of employees.
h. Provide training to employees according to their needs,
both soft skills and hard skills in order to improve the
competence of employees, so as to increase productivity and
effectiveness in carrying out its duties and responsibilities.
i. To evaluate the performance of employees, especially
the marketing of credit (Account Officer), part of the
management/maintenance of account debtors (Relationship
Officer) as well as part of the management of nonperforming loans (Special Asset Management) to ensure
the productivity and performance of its performance as
targeted by the company.
j. Outreach to employees, related policies and regulations in
the company, among other Company Regulations, Corporate
Culture, Code of Conduct, Awareness Risk Fraud, Program
APUPPT, Principles KYE, Service Standards and measures
to the new generally applicable in banking.
k.Adjust recruitment strategies are more effective and
efficient, to get candidates who have good quality, in terms
of competence, experience, track record (track record) and
the other as an attempt to implement the application of the
principle of KYE particularly in the selection process and
recruitment (pre employee screening) are more selective.
Recruitment
To compensate for the “turn over” of existing employees,
recruitment is only done to replace the position left to “turn
over” of employees that occurred in 2014 did not inhibit the
growth of the business. Several strategies and approaches
made in the recruitment process for 2014 is:
a. HR Recruiting in the Product Development Lending (Account
Officer), Product Marketing Funding (Funding Officer), and
Maintenance Account Debtor (Relationship Officer) who are
experienced in their respective fields to adjust the Bank’s
business needs.
b. Account Officer recruit newly graduated college (fresh
graduates) directly, from universities in the region/area/local
branch, where they will be prepared to become professional
sales force that credit through the program “Training Account
Officer Micro”. Through the program they gain knowledge
about credit and banking in a comprehensive manner.
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Discussion and Analysis
c. At the managerial level human fulfillment is done through
1. Adjust and ensures scale wages/salaries of employees
the promotion of appropriate career path (Career
who applied in 2014 is not lower than the minimum wage
Path), from internal employees who experienced that
applicable in 2014 in the local area.
has the required competence and performance good
performance.
d. Through the Internal Job Posting is to deliver on the
2. Adjust the wages/salaries of employees in accordance with
the results of the previous year’s performance assessment
and financial capabilities.
company’s internal announcement of the vacancy which can
3. Maintaining a competitive compensation policies of the
be known by all employees in order to give the opportunity
banks a level so as to recruit and retain professionals and
to all employees who are interested, as well as to get the
recruit recent college graduate (fresh graduates) for long-
best candidates derived from internal sources.
term human resource needs.
4. To increase employee motivation especially in the marketing
Recruitment of new employees during the year 2014 as many
and collection, by maintaining and expanding financial
as 801 people, while the overall number of employees during
incentives in achieving the target of credit volume, number
2014 decreased by 1,140 people compared to the number of
of customers, credit quality/maintenance and improvement
employees in 2013. The company’s strategy to not increase the
of business relations with customers as well as in credit
number of employees in accordance with the “turn over” that
collection.
happen, with consideration between other:
5. Improving the welfare of employees and their families so
• The amount of human resources that are in the business
that they can retain professional employees, by providing
field, is sufficient to support the Bank’s achievement of
facilities for health insurance provided to employees, the
business targets for 2014.
wife/husband and a maximum of 3 children, by adjusting
• The change of the Bank’s business strategy, which in all
branches of activities focused on credit repair and improve
profitability, which is sufficient to optimize the number of
existing human resources.
• To improve the effectiveness and efficiency of HR Labor
Cost (BTK).
their financial capabilities.
6. Involve employees in the program BPJS Employment and
Health BPJS according to applicable regulations.
7. Provide opportunities for employees to get credit facility
employees (soft loan) in the form of loans (mortgages),
Vehicle Loans (KKB), Credit Home Renovation (KRR) and
Multipurpose Credit (KM) by credit ringan.Jumlah employee
New Graduates Program (Account Officer Junior)
relationship tailored to the bank’s financial condition.
Generally Bank Pundi also trying to build a base of talent by
8. Provide an emergency loan facility (emergency) without
recruiting salespeople who have recently graduated (fresh
interest to help overcome financial difficulties at the time of
graduates) were recruited directly from college in the local
the affected employees or the purposes of medical expenses
area where they will be placed, and include it in the program
not covered by insurance or BPJS.
“Training Account Officer Micro”.
9. To provide other benefits such as education allowances,
marriage allowances, death benefits, emergency assistance
“Training Account Officer Micro” is given with the aim to
(disaster) as seen from case by case based on the evaluation
provide a comprehensive knowledge of banking, fast and
of administration management tailored to the capabilities of
precise for new employees (fresh graduates).
the company.
During 2014, Program “Micro Loan Officer Training”
has implemented a total of 12 batches, followed by 314
Pundi Club
participants.
Bank Pundi realize the importance of life balance of employees.
This is the key to increasing employee engagement, which in
138
Remuneration Policy
turn will affect the level of productivity. The attempt to create
Strategy implementation of the remuneration policy for employees
a balance life and work embodied in various activities related to
in 2014 conducted by several approaches, among others:
the aspirations and hobbies accommodated by Pundi Club. Pundi
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Club activities range from sports activities, religious and arts.
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business continue to be maintained.
Pundi Club coordinated by the Central Office and management
established in all regions where the type of activities tailored to
Development and improvement of the organization that carried
the needs in the local area.
out in 2014 are as follows:
a. Merging two (2) Funding Division, namely: Business Planning
Development and Improvement of Organizations
& Development Division and the Division of Support Funding
The establishment and improvement of the organizational
to 1 (one) Division of the Division of Funding Development &
structure is done as needed, in line with the Bank’s business
strategy that aims to optimize the function of position on each
unit, as well as support the accelerated achievement of the vision
and mission of the Bank’s business development. Organizational
development is also done in order to increase the effectiveness
of the organization and improvement of internal control
Support.
b. Displacement coordination Divisions:
1) The Legal Division previously under Directorate Director
of the Directorate of Operations.
2) Treasury Division previously under Directorate Director
of the Directorate of Finance.
functions of the Bank in line with the business development and
expansion plans already underway since the end of 2013 and
c. Separation of the organizational structure, namely:
continued in 2014. Changes in the organization by separating
1) Field located in the Regional Operational previously
areas of Operations, Credit, Risk and Business is intended
under the coordination of Regional Business, became
primarily for increase the sensitivity organization in increased
competition, so that the development and improvement of the
the direct coordination of the Operations Division.
2)Business Credit Review at the Regional, previously
Pundi Cycling Club.
As one way to celebrate the birthday of Bank Pundi, Pundi Cycling Club (CPC) held off road Track Nura,
Puncak on 12 to 13 September 2014. The event was enlivened by a team from the Central Office (21
people) and a team of Regional Jakarta (10 people).
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Management Discussion and Analysis
credit according Breaking Boundaries Credit Authority
under the coordination Regional Business Lending Head,
(BWMK) were determined.
adapted to be under the direct coordination of the Credit
3)Changing Position Business Support Manager (BSM)
Policy & Support Division Head.
into Business Support Regional (BSR), which is directly
.
responsible to the Deputy RLH or RLH. BSR main
d.Adjustment of the organizational structure in Lending
Business, determined as follows:
task is to provide support to the Deputy RLH or RLH
1) The organizational structure which originally consisted
in coordinating, providing data and information on
of 8 layers to 6 layers, with the changes:
business developments, monitor sales processes, human
• Position Area Business Lending Manager (ABLM)
resources, and the development of a new business or
and Branch Manager (BM) transformed into Business
a new segment in the region supervisinya in order to
Lending Manager (BLM), with the changes in BLM
support business growth and maintain quality.
focused to increase business productivity.
• BLM under the direct coordination of Deputy
4) BSR charge of 4 parts including previously under the
Regional Head or Regional Lending Lending Head
(RLH), and directly supervises AO TL and TL RO or
supervision of BDM, namely:
AO oversees directly, by adjusting the amount of AO
• People Development and Service Quality
conditions that exist in the branch.
• Product Development and Market Research
• TL AO AO and directly supervises.
• MIS - Performance Management Regional
• TL directly supervises RO RO.
• Sales Management Regional
2)Changing Position Business Development Manager
5)Changing Position Early Warning Manager (EWM)
(BDM) into Business Lending Regional (BLR), who is
Regional to Business Quality Regional (BQR), which is
directly responsible to the Deputy RLH or RLH. BLR main
directly responsible to the Deputy RLH or RLH. BQR
task is to provide support to the Deputy RLH or RLH in
task is to perform early detection and monitoring of the
making a business plan, manage and monitor business
credit portfolio Bucket 1 to 4, so the quality of the credit
development in the region so that the target of achieving
portfolio at the Regional which they are responsible can
market share, credit sales can be achieved with the credit
be maintained.
quality is maintained. In his BLR has authorized the
2014
Training Program
Techincal Skills
Soft Skills
Total
140
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Batch
2013
Participants
Batch
Participants
222
3,083
116
3,640
46
1,216
8
241
268
4,299
124
3,881
Business Report and Suport
Corporate Information
Compared to 2013, the amount of training conducted by the Bank
Pundi in 2014 has increased, both for training that is both technical
and soft Skills Skills.
Overall the number of employees who attend training also
TRAINING
NO.
TECHNICAL SKILLS
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Audit Report
increased, from originally only 3,881 pesertauntuk in 2013, and
increased to 4,299 people for 2014.
The following data Skills technical training activities that have
been implemented during the period 2014:
BATCH
PARTICIPANTS
222
3.083
1
SKNBI
48
60
2
BUSINESS LENDING SOCIALIZATION
35
558
3
CREDIT STRATEGY SOCIALIZATION
32
317
4
CREDIT REVIEW INTERMEDIATE TRAINING PROGRAM
28
777
5
PUNDI MICRO AO TRAINING
12
314
6
BASIC OPERATION TRAINING
4
175
7
PUNDI MOBILE TEAM TRAINING
4
139
8
LOS ADMIN TRAINING
3
70
9
LOS TTT
3
39
10
FUNDING FORUM GROUP DISCUSSION
3
21
11
RISK MANAGEMENT CERTIFICATION LEVEL 1
11
184
12
RISK MANAGEMENT CERTIFICATION LEVEL 1 FOR
1
1
5
26
COMMISSIONERS
13
RISK MANAGEMENT CERTIFICATION LEVEL 2
14
RISK MANAGEMENT CERTIFICATION LEVEL 3
1
4
15
RISK MANAGEMENT CERTIFICATION LEVEL 4 FOR
2
2
DIRECTORS
16
RISK MANAGEMENT REFRESHMENT
2
42
17
HS TECHNICAL TRAINING
1
10
18
SME ACCOUNT MANAGER TRAINING
1
43
19
KREDIT PUNDI PERTANIAN TRAINING
1
30
20
SEMINAR
13
27
21
ABFM WORKSHOP 2014
1
27
22
DEBTOR REVIEW WORKSHOP
5
52
23
BUSINESS LENDING WORKSHOP 2014
1
29
24
OPERATIONAL WORKSHOP
1
54
25
IDX REGULATIONS UNDERSTANDING WORKSHOP 2014
1
1
26
STRATEGIC BUSINESS WORKSHOP 2014
1
46
27
BRANCH QUALITY INCREASE SOCIALIZATION
1
20
28
SAM SOCIALIZATION
1
15
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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As for soft skills training, 1,216 employees have participated, with details as follows:
BATCH
TRAINING
NO.
TECHNICAL SKILLS
1
ONE DAY TRAINING FOR AO
PARTICIPANTS
222
3.083
29
641
2
ONE DAY TRAINING FOR TLCR
9
250
3
LEADER AS COACH FOR TL FUNDING
2
51
4
SHARING SESSION – BASIC SUPERVISORY SKILLS
3
72
5
SHARING SESSION – ME & MY CUSTOMER
1
26
6
THINK ON YOUR FEET TRAINING
1
1
7
NATIONAL WORKSHOP 2014
1
175
Training Program
In the case of the Bank’s risk management, as part of compliance
(compliance) of banks with Bank Indonesia regulations, the Bank
Pundi consistently engage the Commissioner, the Directors of
the Bank to follow the Risk Management Certificate program
and education in the field of risk management in a sustainable
manner appropriate levels required.
Risk Management Certificate Levels
Participants (Bank Management &
Officers)
Level 1
177 people
Level 2
23 people
Level 3
4 people
Level 4
2 people
At the end of 2014, the number of participants who have passed
the exam Certification of Risk Management, there were 206
people, with details:
Training Costs
The total cost incurred Bank Pundi for training activities in
2014 amounted Rp.6,08 billion with details Rp.5,25 billion for
training and technical skills Rp.831,47 million for soft skills
training.
Material & Target Participants
Materials and programs for training in 2014 diverse, both in
terms of technical skills training or soft skills, by adjusting
the conditions and needs of the company. Employees
who participate in various training programs selected in
accordance with the field and scope, so that the training
activities could support in carrying out their duties and
responsibilities. For example, AO Micro Pundi Training was
given to the Junior Account Officer, Mobile Training Team
Pundi intended for Reviewers Credit (CR), Account Officer
142
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
(AO) to Business Lending Manager (BLM). The Credit Review
Intermediate Training Program is intended for Credit
Reviewers (CR) to improve their ability to perform the
analysis of micro-credit. Operational Workshop is intended
for the Operations Manager (OM) in all branches. Thus, at
the time of implementation, all the functions have a common
understanding on the related business processes, both in
terms of Business, Risk, Operations and support.
The terms of funding, the Bank Pundi training aimed Leader
as Coach for Team Leader (TL) Funding all branches. In
addition, the Bank also held a Workshop ABFM Pundi 2014,
which aims to uniform strategies and business plans as well
as improving the performance of employees in a business
dealing Funding.
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Training Cooperation
As in 2013, 2014 Bank Pundi, in training, is also still working
with various parties, both by individuals and by institutions/
training institutions are considered competent and have
the ability in their respective fields. This is done to meet
the expectations of the management to the employees who
attend training can have and or improve competence in
accordance with the company expected.
Therefore the Bank Pundi strive to always improve the
quality of working life. Companies realize the importance of
creating a harmonious working relationship and harmony
between management and all employees in the company.
Therefore, in practice the company treats the same for all
employees regardless of ethnicity, race, religion, gender
and political bow.
Corporate Social Responsibility related to Employment,
Work Health and Safety
To achieve the standard of health and safety as well as a
comfortable environment, companies implement policies
and provision of facilities and infrastructure for each
employee. Bank Pundi aware of the potential risk of harm
in the execution of the work, such as fire, work accidents,
diseases caused by environmental pollution work. It
underlies the company to manage the health and safety
aspects, to achieve the smooth operation of the company in
order to support the smooth running of the Bank according
to the vision and mission set.
In the implementation of Corporate Social Responsibility
or Corporate Social Responsibility (CSR), in particular with
regard to human resources, through Pundi Club during
2014 has organized activities such as blood donation,
religious events, providing donations to foundations
orphans, donated to the foundation boarding schools, the
construction of places of worship by adjusting the ability of
the company.
To achieve optimal business performance and in line with
the vision and mission of the company, Bank Pundi also
have internalized Company Regulations, Guidelines on
Corporate Culture Values and Code of Conduct, to all
existing stakeholders in the company. Besides a healthy
work environment is also emphasized because it has an
important role to motivate employees to continue to
contribute its best for the company.
Bank Pundi aware employees as the most important and
valuable asset for the company, and greatly appreciate any
contribution by the employee in a transparent and equitable.
In managing aspects of safety, in every branch, has installed
small fire extinguisher (APAR), which are placed on each
particular room and stored in locations easily accessible
by employees, in order to cope in the event of a fire in the
workplace, providing a box Relief In the first accident (P3K)
stored in each branch office.
In carrying out the program of corporate social responsibility
(CSR) related to labor, health and safety, the company
allocated some funds to support the implementation of
these activities, with regard to the needs and financial
capabilities.
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Plan in 2015
Bank Pundi aware of the ability to obtain and develop and
(talent management), planning a career development
retain employees potentially a very important factor to
(career development) to prepare the unit leader and
support the growth and advancement of the company’s
potential successor/replacement, the progress career
business and career development of employees, therefore
path (career path) planned approach Competency Gap.
improving the skills and competencies of employees continue
to be done by providing training soft skills and technical
skills.
d. HR needs to plan in accordance with the Bank’s business
needs, develop and encourage the careers of employees
based on competence and performance through a variety
To encourage an increase in the Bank’s profitability, business
of development activities and opportunities for filling the
development will be carried out in 2015 was not accompanied
positions.
by the addition of employees but by empowering the existing
human resources to the maximum, it is done with the aim,
Human resource development strategy in 2015 in support of
among other things:
business growth, an increase in third party fund (DPK) and
an increase in bank services, done by:
a. Improving the efficiency and effectiveness of labor costs.
a. Provide training to the Funding Officer in order to
b. Optimize and maintain the quality of human resources.
increase the ability to sell products business funding,
c. Provides the opportunity for human resources, in order
improve the standard of services and broaden the banks
to improve and develop competence as well as his career
at the company.
d.HR performance corresponding push performance
capabilities possessed.
in general, to support increased productivity DPK.
b. Recruiting new experienced Funding Officer for the
addition and also to replace those who came out, along
with additional funding distribution channel in the branch
office that did not previously exist.
HR development plans in 2015 carried out by:
c. Provide technical training credit marketing (Account
Officer) in an office network that exists today, in order to
a. Review and refinement of performance management
systems (performance management) with the aim
for clarity in assessing the performance, so that the
measurement of the results of employee performance
can be objectively and meet goals, as well as to ensure
that the organization’s objectives have been achieved
boost credit growth and expansion of the micro business
market share.
d. Provide standardized training services to employees at
the front liners.
e. Providing training Technical Skills to other sections as
needed.
consistently in ways that effective and efficient
Along with the expansion of business, the completion of
b.Developing and managing talent, especially at key
the increase in non-performing loans will continue with the
positions (Talent Management in Key Position) to
fulfillment of human resources experience in the field of
build and develop the concept of management and
management of the credit quality or handling problem loans
development capabilities of employees, particularly to
ie Special Asset Management (SAM).
employees who have been and will occupy key positions
and important in the Bank, it is done in order to maintain
The training program will be conducted in 2015 can be
continuity of leadership in the company on an ongoing
grouped into three (3) groups of programs:
basis.
a. Lending Program
c.Develop a strategic plan for long-term employees
• BLM Training Program
(succession plan) for positions of leadership (leaders
• Credit Review Training Program
positions), identify talented employees in the organization
• Training for TL/TL RO
• SME AM Training
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• Bank Pundi Mobile Team Training
• HS Technical Training
• AO Pundi Micro Training
• Basic Operation Training Program
b. Program Funding and Supporting
• Workshop on Business Strategy Funding in 2015
• ABFM Workshop 2015
Audit Report
• Consumer Loans Training Program
• Corporate Culture Workshop
c. Risk Management Certification Program.
• Improvement Sales Training Program
• Training and Certification Exam Risk Management
• OM Workshop
• Refreshment Risk Management Certification
INFORMATION TECHNOLOGY
One of the important aspects that support the Bank’s ability
to serve customers Pundi with reliable and efficient is the
system of Information Technology (IT) is good. Information
Technology Development carried out continuously and
sustainably in order to encourage increased productivity and
efficiency as well as improving the quality of governance in the
field of Operations. Fore office services without open and great
potential in acquiring customers and in transactional assisted
mobile technologies are getting cheaper and affordable. How
to innovation financial services through the use of information
and communication technology-based networks such as card
or mobile phone through non-bank retail agents. Harnessing
the power of technology enables much lower costs both for the
client and the financial institution.
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Implementation of IT Governance is done through the alignment
of Information Technology Strategic Plan with the Bank’s
business strategy, optimization of resource management,
information technology utilization, performance measurement
and the application of effective risk management. This resulted
in the use of IT operational activities of bank dependency rate is
high enough to IT. Disorders and problems in IT will also nuisance
and can cause problems in the operational activities of the bank.
To ensure the smooth operations of the bank activities, things
that can disrupt IT must be managed properly.
Throughout 2014, the Bank Pundi has also completed several
initiatives to support the Bank’s operations and businesses,
among others:
• Additional features of biller payment at ATM machines
to increase the growth of payment channel to customers
and increase the Base Fee Income for the bank.
• Bank has also been tested Disaster Recovery Center
(DRC), in 2014. According to Bank Indonesia regulations,
the Bank is obliged to test the DRC at least 1 year. The trial
is going well that can ensure that the Bank’s operations
including customer service will not be interrupted when
facing disaster situations that require the transfer of the
management of Bank Systems and Technology to Backup
Data Center.
• Implementation of Loan Origination System (LOS) that
have live production in July 2014 was a credit application
that can improve the quality of services and products as
well as having functionality according to the business
process. LOS useful application is in the process of
monitoring and controlling a wide range of workflow
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processes to reduce the delay and inefficiencies that
result from workflow is still paper (paper based workflow).
• Addition of ATM terminals are already live production in
all branches of Bank Pundi bringing the total ATM position
in December 2014 was as much as 165 ATM machines.
Plan in 2015
The application of an adequate IT system will realize the
target Bank Pundi become a leading bank that focuses on
the SME segment. To that end, the Bank Pundi committed to
the improvement of IT systems from time to time in order to
improve service to its customers.
With IT capacity that is ready to support the growth of Bank
Pundi in the next few years, a number of important initiatives
up and running by 2015, namely:
• Loan Origination System (LOS) Enhancement
In order to support new business processes Retired loan,
a business process is different from the micro business
processes necessitating enhancement LOS.
• Increase cooperation with third-party billers Payment
• NSICCS - Chip Cards
Implementation of Indonesia National Standard Chip
Card Specification (NSICCS) that changes in the magnetic
strip ATM cards from turning into a card that uses chip,
this refers to the SEBI 13/22/DASP/2011 and SEBI 14/23/
DASP/2012 , Is planned to be implemented not later than 31
December 2015.
• Development and improvement of Core Banking
application.
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OPERATIONAL
Operational Bank Pundi always strives for improvement
and development so that all work units both at head office
and branch offices are always ready to support the business
through excellent service to all customers.
Work Unit at the Central Office to provide support and services
to the branch in the form of cash management services, Payroll
Service, ATM Support, Core Banking Support, Centralized
Reporting, RTGS and SKN and completeness of the operational
rules (SOP) as well as monitoring and supervision over all
activities of the branch.
Bank Pundis with 207 branch offices consisting of 45
office status main branches and 162 Branch Office in direct
supervision by the Operations Division of the Central Office
so as to create a quality operational processes and service
standards in all branch offices.
Revitalization Organization
All Branches of the Bank Pundi on average has been more than
4 years in carrying out operational processes so as to provide
an overview of activity load/actual transactions for each office.
Load analysis through activity/Operations Division of the
transaction is necessary to continue the process of revitalization
of the organization that created an organizational structure
that is optimal branch offices, independent and efficient.
Revitalization process on the structure of branch operations
carried out through the following considerations:
a. number of customers,
b. the volume of business,
c. the number of customer transactions and
d. CASA account number, and Credit TD run.
•
•
•
•
•
documents
Updating of operational policies and procedures
Continuing the process of training and assessment branch
operations staff and headquarters
Development of distance learning system (e-learning)
Development of Core Banking System as required Bank
Implementation of RTGS and SKN Generation II and
reporting system (XBRL- LSMK) according to the program
of the central bank as regulator.
QUALITY ASSURANCE
Bank Pundi emphasized the importance of control, prevention
and early detection mechanism on the risk exposure that may
arise and affect the bank through the empowerment of Quality
Assurance functions. This function plays a role as well in order
to strengthen internal control system in all business lines and
support functions.
In an effort to improve the function of supervision on banking
activities in all offices of Bank Pundi, the following strategic
initiatives that have been carried out during 2014:
1. Perform regular inspections.
2. Scope of examination of the operational field
3. Provide advice and enter into management and related
units in order to improve the future.
Plan in 2015
The importance of monitoring the internal quality control in the
Internal Control System in 2015, the Quality Assurance arrange
some work plans, including the increase in internal quality
control by the scope of the examination of the field of credit in
addition to continue the examination of the operational field.
In addition to the above considerations, the revitalization
‘organizations in the Operational Division is also considering
the needs of businesses especially targets to be achieved by
2015 or a few years into the future.
Improved internal quality control can be done by improving the
quality of competence of Quality Assurance personnel, among
others:
Various measures will be implemented in 2015 by the Division of
Operations in the improvement process, improving the quality
of human resources and complement the transactional means
to always improve service levels in accordance with the Bank’s
commitment to the Customer.
1.
2.
3.
4.
5.
Plan in 2015
In addition to supporting quality improvement and optimization
of inspection molded Coordinator for the Western Conference
and the Eastern Conference.
Details of the activities that will be implemented in 2015 are:
• Centralization of credit in the Area
• Simplification and application forms for transaction
Completion of SOP
Completion Rate
Application development Quality Assurance
Addition of HR QA credit field
Assessment and periodic competency test
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Company Data
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Products and Services
Organizational structure
Board of Commissioners
Profile Board of Management
Profile Committees
Profile Corporate Secretary
Profile Head of Internal Audit
List of Executive Officers
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Product Services
DEPOSIT PRODUCTS
Current account
Current account Bank Pundi intended to name the individuals/companies with interest
interesting given on a monthly basis with a minimum initial deposit Rp.1.000.000, - for
individuals and Rp.1.500.000, - for the company.
Savings
Savings Bank Pundi provide attractive interest with initial deposit of 10.000, -. Withdrawal
of funds can be done at any time in the Bank’s 165 ATMs Pundi and in more than 88
thousand ATM Bersama and ATM Prima network spread all over Indonesia.
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Deposit
Bank deposits Pundi give a timeframe options tailored to the diverse
needs of customers, namely 1 month to 12 months may only be withdrawn
at maturity according to the agreement between the depositor with the
bank. The minimum deposit deposits amounted Rp.8.000.000, - with
flowers and an interesting program.
CREDIT PRODUCTS
Pundi Emas
Credit for working capital and investment with a ceiling of more than
Rp 350 million - Rp 500 million. Period of credit for working capital is 6
months - 36 months, while for investments is 12 months - 60 months.
Pundi Emas 2
Credit for working capital and investment with a ceiling of more than Rp
500 million - Rp.3 billion. Period of credit for working capital is 6 months 36 months, while for investments is 12 months - 60 months
Pundi Perak
Credit for working capital and investment with a ceiling began more than
Rp 100 million - Rp 350 million. Period of credit for working capital is 6
months - 36 months, while the investment is 6 months - 60 months.
Pundi Perunggu
Credit for working capital and investment with a ceiling of Rp 5 million - Rp
100 million. Period of credit for working capital is 12 months - 36 months,
while the investment is 6 months - 60 months.
Pundi KRK Mikro
Credit for working capital with a ceiling ranging from IDR 25 million - Rp
100 million. A maximum period of 12 months.
Pundi Pundi *)
Credit for working capital and investment with a ceiling of Rp 5 million - 50
million. Period of 6 months - 24 months.
*) Currently not marketed
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Organizational Structure of
PT. BANK PUNDI INDONESIA, Tbk.
As of February 2015
*) Effective as of 4 February 2015
**) Effective as of 23 February 2015
Lending Business Group
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Business Funding - Regional
Regional Business Lending
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Board of Commissioners Profile
President Commissioner
concurrently Independent Commissioner
ENDRIARTONO SUTARTO
Indonesian citizen, 67 years old
He began his career in the military since graduated from the military academy
in 1971 and is believed to serve as Platoon Commander, Company Commander
KOSTRAD up in 1972 until 1979. He served as commander of KOREM 173/
KODAM VII/TRIKORA in 1995, while completing his education in Royal
College of Defense Studies UK, England in the same year. After completing
his education at the Military College in 2001. He served as Chief of Staff of
the Army in 2000 until 2002 and later became commander of the military
in 2002 and 2006. Despite his military career, he also serves as President
Commissioner of PT. Pertamina in 2006 to 2009 and joined the Company as
Commissioner since March 2010 until today. In October 2010, he served as
Chairman of the Remuneration and Nomination Committee up to now and has
served as Chairman of the Audit Committee in July 2011 to December 2012.
independent Commissioner
I GOESTI VIRAGUNA BAGOES OKA
Indonesian citizen, 62 years old
Obtaining a degree in Business Administration from the University of Indonesia
in 1978, then he started his career as an Assistant Manager at PT. Meiji Indonesia
in the same year. Then, he began his career at Bank Indonesia as an Internal
Research and Development at Bank Indonesia in 1980. After that, in 1985 had
the opportunity to continue education Strata 2 and earned a Masters degree in
Development Banking from the American University, Washington DC, USA in 1987.
Upon his return to Indonesia in 1988, he returned to work in Bank Indonesia and
held various positions until 2009 include Internal Affairs and Banking Examination
Bureau as Senior Bank Supervisor (1995-1998), Executive Bank Supervisor (19982001) and Deputy Director serves as Task Force Coordinator on Site Supervisory
Present for Systemic Important Banks/SIB (2002-2007). His last position at Bank
Indonesia are as Regional Director of Bali-Nusa Tenggara Bank Indonesia from
2007 to 2009. In August 2011 joined Bank Pundi as Independent Commissioner
of the Company then in December 2012 he was appointed as Chairman of the
Audit Committee and in December 2013 was appointed as Chairman of the Risk
Oversight Committee.
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Commissioner
PAULUS WIRANATA
Indonesian citizen, 59 years old
Graduated at the University of Indonesia majoring in Accounting with a degree in
Economics in 1981 and then began his career in banking at Bank Niaga in the same
year until then served as Director from 1994 to 2002. He has served as Vice President
at Rimba Group in November 2002 to 2004. Then back to take part in banking at
Bank of New York as Country Manager - Chief Representative (2005- 2006), BTPN
(2006-2008) and Bank Andara (2008-2011) respectively as Managing Director. In June
2011 until January 2012 served as CEO at Austindo Nusantara Jaya Rent and then a
career as an Independent Financial Consultant of February 2012. In August 2012 was
appointed as Independent Commissioner of Bank Pundi until June 2013. During his
tenure as Commissioner as well as the Chairman of the Risk Oversight Committee since
December 2012 until June 2013, and later became CEO of Bank Pundi in June 2013 to
November 2014. Furthermore, the General Meeting Extraordinary Shareholders on 10
November 2014 and was appointed as the Company’s effective Komisris served since
the date of December 2014.
Commissioner
Y.A DIDIK CAHYANTO
Indonesian citizen, 47 years old
He holds a Bachelor of Economics from the University of Indonesia in 1993 and Master
of Accounting Accounting Auditing of the University of Indonesia in 2003. He began
his career as Manager Research Analyst at PT Nikko Securities in the year 1993 to
1995. Later in the year 1995-1999 to Senior Manager, Corporate Finance at PT. BNI
Securities. Since 1999 until 2014 to join the Recapital Group and held several strategic
positions include SVP Corporate Finance at PT. Recapital Advisor (1999-2000),
President Director of PT. Recapital Asset Management (2000-2009), Commissioner
of PT. Recapital Life Insurance (2006-2009) and with the same position in PT.
Recapital insurance (2007-2009). In addition, the strategic positions associated with
Recapital Group is President at PT.Multi Region Compete (2009-current), President
Director at PT.Berau Coal (January-July 2010) and Deputy Director of PT. Berau Coal
Energy Tbk (2010- 2012) as well as the Deputy Director of PT. Berau Coal in 20122013. Then, served as Assistant to the BoD at PT Berau Coal (March-December 2013)
Case .Since March 2014 until inisebagai Director of PT. Recapital Advisor as well as
Commissioner of PT. Capitalinc Finance (September 2014 until today). At the General
Meeting Extraordinary Shareholders on 10 November 2014 and was appointed as
Commissioner until the publication of the Annual Report is still awaiting approval
from the Financial Services Authority.
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Board of Management Profile
President Director
IVY SANTOSO
Indonesian citizen, 44 years old
She earned a Bachelor of Science in Accounting from Oklahoma State
University in 1991, and started her career in the year that contemplation
PT Adindo Foresta Indonesia, Tbk as Chief Accountant to 1994. In 1994-1996
served as Analyst, Institutional Research at GK Goh Ometraco, and then in
the year 1996 - 1998 served as Associate Director-Institutional Research at
Deutsche Morgan Grenfell. Then in 1998-1999 returned to duty at GK Goh
Ometraco as Vice President, Institutional Research, then successively served
as Country Manager, Asia Funds in Avenue Capital Group (2000-2012). In the
same period as well as the President Director - Avenue Indonesia (PT LGR
Indonesia). After she joined Actis Capital Partners since October 2012 to
August 2013. He joined the Company as Chief of Credit in October 2013 and
was then appointed as Director General berdasarkanRapat Extraordinary
Shareholders on 10 November 2014 and effective from the date serves
4 February 2015.
Business Director
BENI NURTANTIJO
Indonesian citizen, 49 years old
Graduated from the Faculty of Social Parahyangan Catholic University in 1989. He began
his career in banking as Commercial Credit Reviewers at PT. Bank Central Asia in 1989 to
1990 and then as a Credit Analyst at PT. National Commercial Bank from 1990 to 1992.
Following Program Development Manager at PT. National Commercial Bank from 1992
to 1993, then as an Account Officer in 1993 and then in 1995 served as Senior Account
Officer. In the years 1996 - 1997 as Head of Research and Development Division of
Planning and Development Section in the PT. National Savings Bank, then served as Head
of Fund Services in the Division of Treasury from 1997 to 1999. After that as Acting.
Deputy Head of Treasury Division, and from 1999 to dengan2003 served as Deputy Head
of Division and then became Head of Treasury Division and became Head of Treasury
Division concurrently Head of Grouper Fund from 2004 to 2006di PT. Savings Bank
Expert Staff Nasional.Selanjutnya become Directors on Business Task Force in 2007 and
Head of Finance Division (Executive Officer) in 2007 until 2009.
In 2009 he joined PT Bank Syariah Mega Indonesia in the year as Head of Financing
Retirement After that, the same year as Consultant in HS & Partners Consulting. In March
2010 joined as a Senior Advisor in the Directors of PT. Bank Executives International,
Tbk which later became PT. Bank Pundi Indonesia, Tbk as Group Head Task Force from
September 2010 to June 2011. In 2011 was appointed Director in charge of Operations
since November 2014 and subsequently served as Business Directors.
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Operational Director
MAXIMIANUS P. DJIWANTO
Indonesian citizen, 47 years old
Trisaksti completed his education at the University, Faculty of Economics, majoring
in Accounting in 1995. He began his banking career at PT. Ficorinvest Bank, Tbk.
as Senior Assistant Manager Corporate Finance Division in 1996 to 1999, then
as Senior Deputy Manager of the Loan Workout Division at IBRA from 1999 to
2002, and as Senior Deputy Manager of Asset Disposal Division from 2002 to
2004. In June 2004 until August 2004 served as Vice President of PT. Capitalinc
Investment Tbk. and then became Director since August 2004 until May 2008. In
June 2008 to August 2009 he served as Director of PT. Lupita Amanda (Losari
Resort & Spa), then became Director of PT. Kemang Jaya Raya (Grand Kemang)
in March 2008 to September 2009. From March 2008 until September 2009 he
served as Director of PT. Restyle Concept. In December 2007 until December 2010
served as Director of PT. Retower Asia. Joined the Company in August 2010 as
Senior Advisor of Directors and then as Group Head of Finance and Corporate
Planning & Budget Controlsampai by 15 June 2011. On the year 2011 served as
Director of Finance and subsequently occupied since November 2014 held the
position as Director of Operations.
Compliance Director
TAUFIK HAKIM
Indonesian citizen, 49 years old
Bachelor’s degree from Bogor Agricultural University in 1989, majoring in Social
Economics of Agriculture, Department of Agricultural and Resource Economics.
Experience in financial institutions originated in PT. UPPINDO/IDFC which later became
Bank UPPINDO. Never held a variety of positions ranging from Account Officer to be
Head of Section Penelititan & Planning as the last position that carried in 1997.
Last served as VP, Head of the Strategic Planning Division of the Bank at Bank
Nusa Nasional (1997- 2000), which was merged into the Bank. Afterwards, join the
Indonesian Bank Restructuring Agency (IBRA/IBRA) in 2000 to 2004 last position was
Head of Group Compliance System Procedures (SPK) - Banking and Management, and
continued to PT. Asset Management Company, following on IBRA. Various positions
ever carried, among others, AVP, Risk Management Group Team Leader Bank
Restructuring, VP, Group Systems and Compliance Procedures (SPK) and the last
Banking and Management in PT. PPA (Persero) as Vice President of Risk Management
Assets Equity & Credit.
From March 2005 until April 2010, he joined Bank Bank and served as Director,
successively as Director of Finance, Compliance Director and Risk Management and
Risk Management Director before becoming a Senior Advisor until October 2010 at the
same Bank. Being a member of the Audit Committee at the Bank Pundi since January
2011 until September 2011 and became a member of the Risk Oversight Committee
on Bank Pundi since January 2011 to October 2013. Appointed as a Director of the
Company at the Annual General Meeting of Shareholders 25 June 2013 and effectively
served as the Compliance Director since October 2013.
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Human Capital Director
LUNGGUK GULTOM
Indonesian citizen, 60 years old
He earned a Bachelor of Economics from Parahyangan Catholic University
in Bandung, Department of Economics in 1979. Further education expertise/
profession in the field of Credit Analyst at the Institute of Management
Faculty of Economics, University of Indonesia danmenyelesaikannya in 1981.
Mengawali his career in PT. Bank Niaga Tbk. in 1982 to 1999 with his last
position as a Corporate Banking Group Head, then continued his career in
the Indonesian Bank Restructuring Agency (IBRA) from 1999 to 2001 as
Asset Management Investment. From 2001 to 2010 joined PT. Bank Danamon
Indonesia, Tbk. with his last position as Senior Advisor (Advisor) after
serving as Head of Compliance Division. In July 2011 to June 2013 served as
a member of the Audit Committee and Risk Monitoring at Commonwealth
Bank. From January 2011 to October 2013 a member of the Audit Committee
and Risk Monitoring Committee at the Bank Pundi.Diangkat be a Director of
the Company at the AGM 25 June 2013 and effectively served as Director of
Human Capitalsejak October 2013.
Finance Director
NOOR ROMAWIBOWO D.
Indonesian citizen, 46 years old
Graduated from Trisakti University, majoring in Mechanical Engineering
in 1991 and completed post-graduate education with a Master of Business
Administration from the University of Hartford in the United States in
1993. He then worked at Nations Bank NA (currently Bank of America NA)
in 1994. In 1995 to 1997 worked at PT. Credit Lyonnais Bank Indonesia
as Account Officer and PT. Asian Development Securities as Manager in
1997 until 1998. Following his career as a Relationship Manager at ABN
AMRO Bank NV in 1999 to 2000, then held the position of Vice President
at Deutsche Bank AG in 2000 to 2005. In 2005 to 2010 he is believed to
became Director of PT. Deutsche Securities Indonesia. From October 2012
to October 2014 occupied the same position in PT Revessel Indonesia.
Appointed as a Director of the Company General Meeting Extraordinary
Shareholders on 10 November 2014 and effectively served since the date
of 23 February 2015.
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Chief of Funding
RICA DJOENAEDI
Indonesian citizen, 44 years old
Graduated in Parahyangan Catholic University, Bandung in 1993. Having
experience in banking for over 19 years, starting in 1994 at Bank Danamon,
then at the Bank in 2007 to develop Funding business before joining the
Company in November 2010 as Group Head of Funding and since October
2013 as Chief of Funding Company.
Committees Profile
Members of Risk Monitoring Committee - Non Commissioner
1.
I GOESTI VIRAGUNA BAGOES OKA
Chairman of Risk Monitoring Committee
2. EDISON ST MARBUN
Member of Risk Monitoring Committee
3. MOHAMMAD SYAFIRI
Member of Risk Monitoring Committee
MOHAMMAD SYAFIRI
Member of Risk Monitoring Committee
Indonesian citizen, 58 years old
Earned a Bachelor of Economics Management, University Tridharma,
Balikpapan in 1998 and Master of Management Financial Management, in
Jakarta in 2000.
Served as a member of the Risk Oversight Committee of the Bank since
December 2013.
Through most of her banking career at Bank Indonesia, since May 1981
as Executive Officer, Office of Bank Indonesia Balikpapan until July 1988.
Then in July 1988 until July 1989 following the Education Program Analyst
and supervision is a career program of cooperation with the LPPI Bank
Indonesia, Jakarta. In the same year until December 1994 served as Junior
Bank Audit Bureau of Investigation in the Government Bank Bank Indonesia
Jakarta Head Office, and then consecutively in the same office as the Bank
Supervision Directorate of Bank 2, Bank Indonesia (1995-2002), Examiner
Senior Bank on Bank Supervision Directorate 2 (2003-2006), Associate in
the Directorate of Bank Supervision Bank Supervision 1 (2006-2008), and
Head of Information and Documentation Directorate of Bank Supervision 1
(2008-2011).
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Management Discussion and Analysis
Members of Audit Committee - Non Commissioner
1.
I GOESTI VIRAGUNA BAGOES OKA
Chairman of Audit Committee
2. TROY TRIJONO
Member of Audit Committee
3. EDISON S.T. MARBUN
Member of Audit Committee
TROY TRIJONO
Member of Audit Committee
Indonesian citizen, 38 years old
Recipients Australian University Dean’s List Award and a member of the
Golden Key National’s Honour Society (Australian Chapter), he holds
a Bachelor of Business (with distinction) from Queensland University of
Technology, Australia in 1998. He began his career by working in Australia
in 1997 to with 2003 as a financial professional at several financial
institutions there, and then in 2004 to 2014 at several consulting firms
and investment institutions in Indonesia. Currently as Country Coverage
of Accura Capital, a financial and investment consulting firm based in
Singapore, he has a track record in handling various corporate clients
Tbk. and investment institutions/financial prestigious good in Indonesia,
Australia and Asia in general. Served as a member of the Audit Committee
since July 2011.
EDISON S.T. MARBUN
Member of Audit Committee
Indonesian citizen, 58 years old
Holds a degree in Economics and Accounting, University of Airlangga, Surabaya.
He has served as member of the Audit Committee since October 2013. It has
a banking experience since 1984 to 2012 in Bank Indonesia last position was
Head of Division in the Department of Bank Supervision 2, the Central Office.
Another experience in 2003 - 2007 gets the assignment of Bank Indonesia to
establish the Center for Financial Transaction Reporting and Analysis (PPATK)
and most recently served as Acting Compliance Director PPATK.
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Members of Remuneration and Nomination
Committee - Non Commissioner
1.
ENDRIARTONO SUTARTO
Chairman of Remuneration and Nomination Committee
2. DEDY RIFDY RAMSEY *)
Member of Remuneration and Nomination Committee
3. LIEKE ROOSDIANTI
Member of Remuneration and Nomination Committee
*) Resigned as of 10 November 2014
LIEKE ROOSDIANTI
Member of Remuneration and Nomination Committee
Indonesian citizen, 54 years old
Graduated from University of Indonesia, Faculty of Social and Political
Sciences in 1986, then studied at the Master Program Administration,
majoring in Human Resource Development from the same university
and completed it in 2004. He joined the Company as Head of Human
Capital Management since September 2010 and since June 2013 held
the position of Human Capital Development. Served as a member of
the Remuneration and Nomination Committee since October 2010.
Experience in the banking industry began in 1988 as Account Officer
at PT Bank Internasional Indonesia Tbk (BII) and held various positions
until 2001 with his last position as Assistant Vice President, Head of
Education and training. Further work in the PT. National Savings Bank
(the Bank), Tbk in 2005 until 2010 with his last position as Senior Human
Capital Relationship Manager in 2010.
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Management Discussion and Analysis
Corporate Secretary Profile
CHRISTIANA MARIA DAMANIK
Corporate Secretary
Indonesian citizen, 52 years old
He earned a Bachelor of Arts in Political Science from the
University of the Philippines, Quezon City, Metro Manila in 1987.
He joined the Company since 2010 and served as Corporate
Secretary since 2012. Previous career as a consultant in the field of
Corporate Communications and handles a wide range of industries
in particular banking in 2007 to 2010. He previously served as VP,
Corporate Communications Head of PT Bank Mandiri (Persero)
Tbk in 2004 to 2010 and AVP, Corporate Communications Head
of PT Bank Danamon Indonesia, Tbk (1996-2004). In addition,
he served as Corporate Secretary of PT Continent Birunusa
(Holding Company) in 1990-1996 and as the Conference Organizer
is the beginning of his career in PT Kharisma Astrindo Satrya
in 1988-1990.
Head of Internal Audit Profile
HARIYADI
Head of Internal Audit Unit (SKAI)
Indonesian citizen, 52 years old
He holds a Bachelor in Economics Faculty of the University of
Gajah Mada in 1989 and and Master of Management in 1996.
Joined the Company in November 2010 to the post of Head of
Internal Audit. Previously served as Remote & Special Audit PT.
National Savings Bank (the Bank), Tbk from 2009 to 2010. Career
in banking began in 1989 as a Regional Branch Auditor Yogyakarta
PT. Bank International Indonesia Tbk (BII) and then served in
various positions in the fields of, among others Operational Audit
Audit Division Head at PT. Lippo Bank and Senior Assistant Vice
President, Remote Audit Division Head at PT. Bank CIMB Niaga.
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List of Executive Officers as of February 2015
Group Head
NUGROHO TJONDROJONO, 55 years old
Bachelor
degree,
joined
the
Bank
on
1 September 2010. The department at this
time as Lending Group Head 2, Sumatra and
Central Java
IDA BAGUS DWI KENCANA, 43 years old
Bachelor
degree,
joined
the
Bank
on
5 November 2010. The department at this
time as Lending Group Head 3, East Java,
Indonesia East Section (IBT) and Nusa
Tenggara.
MULYADI, 47 years old
Latest education degree * 1, joined the Bank on 1
September 2010. The department at this time as
the SAM Group Head
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Head of Division
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AGUS RUSDIONO, 47 years old
Master degree, joined the Bank on
18 October 2010. The department at
this time as Legal Head.
CUCUM SUMIATI, 45 years old
Bachelor degree, joined the Bank on
1 September 2010. The department
at this time as Head of Human
Capital Management.
LALU DIDIT WINARDI, 43 years old
Master degree, joined the Bank on
1 September 2010. The department
at this time as the Credit Policy &
Support Head.
M. EMIL PENSE, 47 years old
Master degree, joined the Bank on
16 April 2013. The department at
this time as Treasury Head.
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Corporate Information
NUNUNG WASKITO, 47 years old
Master degree, joined the Bank on
1 October 2010. The department at
this time as the Corporate Budget
Control Head.
PRIYO TRI UTOMO, 50 years old
Bachelor degree, began joining the
Company on 8 November 2010.
The department at this time as
Head of Compliance.
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PETER BENYAMIN TANOD,
49 years old
Diploma Degree, began joining
the Company on 1 February 2011.
The position at the moment as the
Information Technology Head.
R. EVY INDRYATI GONDOMULIO,
51 years old
Bachelor degree, began joining
the Company on 1 November 2011.
The position at the moment as
the Corporate Planning & Investor
Relations Head.
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R.HARLAN MAULANA, 48 years old
RATNA MELATI, 34 years old
Bachelor degree, began joining the
Company on 25 August 2010. The
department at this time as Operations
Head.
Bachelor degree, began joining the
Company on 9 December 2010. The
position at the moment as Finance
Head.
RUDI HENDRAWAN, 42 years old
Bachelor degree, began joining the
Company on 1 December 2010. The
position at the moment as the Quality
Assurance Head.
YENNI SUSILAWATI, 44 years old
Bachelor degree, began joining
the Company on 4 March 2011. The
department at this time as a Business
Support Head
YUDHI HERDIYANTO, 51 years old
Bachelor degree , began joining the
Company on 1 September 2010. The
department at this time as the General
Affairs Head.
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Regional Head
ANGELIQUE MS TULONG, 44 years old
BUDI SASONGKO, 45 years old
Bachelor degree, began joining the
Company on 3 January 2011. The
position at the moment as the Regional
Funding Head, Jakarta.
Bachelor degree, began joining
the Company on 25 April 2011. The
department at this time as a Regional
Lending Head, Northern Sumatra.
DIANA DJAJASASANA, 50 years old
JOHANES K. DAMMEN, 52 years old
Bachelor degree, began joining the
Company on 10 August 2011. The
position at the moment as the Regional
Funding Head, Eastern Indonesia.
Bachelor degree, began joining the
Company on 1 December 2010. The
position at the moment as a Regional
Lending Head, Central Java
LIANA SASTALISAR, 50 years old
MUHAMMAD HAIKAL, 40 years old
Master degree, began joining the
Company on 3 November 2010. The
department at this time as a Regional
Lending Head, Eastern Indonesia.
Master degree, began joining the
Company on 1 September 2010. The
department at this time as a Regional
Lending Head, South Sumatra.
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NITA ERNAWATI, 45 years old
PUTU ANTARA, 42 years old
Bachelor degree, began joining the
Company on 18 January 2011. The
position at the moment as the Regional
Funding Head, Sumatra.
Bachelor degree, began joining the
Company on 25 March 2013. The
department at this time as a Regional
Lending Head, Bali Nusa Tenggara.
SLAMET RIYADI, 45 years old
TOTOK WIBISONO, 50 years old
Bachelor degree, began joining the
Company on 8 November 2010. The
department at this time as a Regional
Lending Head, West Java.
Bachelor degree, began joining the
Company on 15 October 2010. The
department at this time as Head of
Jakarta Regional Lending I.
Deputy Regional Head
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CATUR HENDRATNO, 41 years old
ELMANSYAH, 43 years old
Bachelor degree, began joining the
Company on 15 September 2010. The
department at this time as Deputy
Regional Central Java.
Bachelor degree, began joining
the Company on 15 April 2013. The
department at this time as Deputy
Regional Jakarta III.
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Data
Information
Perusahaan
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Other Executive Managers Bank Pundi as of February 2015
Business Lending Regional
1.
BAMBANG WARINGIN, 43 year
Bachelor degree, joined the Bank on Februari 11, 2013. The current position is Area Business Lending Manager, Northern Sumatera
2.
HERALDI HERMAWAN, 41 year
Bachelor degree, joined the Bank on December 1, 2010. The current position is Area Business Lending Manager, East Java.
3.
I KETUT ARI WIDIARTA, 44 year
Bachelor degree, joined the Bank on December 1, 2010. The current position is Area Business Lending Manager, Bali and Nusa
Tenggara.
4.
JOHANES HERMAWAN BUDI SAMBODO, 42 year
Bachelor degree, joined the Bank on July 1, 2011. The current position is Area Business Lending Manager, Central Java.
5.
MANSYUR, 43 year
Bachelor degree, joined the Bank on November 26, 2011. The current position is Area Business Lending Manager, Jakarta II.
6.
ROBERT SUCIADI, 46 year
Bachelor degree, joined the Bank on June 30, 2010. The current position is Area Business Lending Manager, Eastern Indonesia.
7.
RULY SUHASMI, 43 tahun
Bachelor degree, joined the Bank on August 1, 2012. The current position is Area Business Lending Manager, Southern Sumatera.
8.
UNZILMAN FADLI, 45 year
Bachelor degree, joined the Bank on December 14 , 2012. The current position is Area Business Lending Manager, Jakarta III.
9.
ROBBY ARDIANSYAH, 36 year
Bachelor degree, joined the Bank on July 8 , 2011. The current position is Area Business Lending Manager, Jakarta I.
Business Lending Manager
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2.
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AA GEDE ARISTA JAYA, 44 year
Bachelor degree, joined the Bank on December 1, 2010. The current position is Business Lending Manager, Denpasar.
AA PUTU OKA SUWECA, 52 year
Bachelor degree, joined the Bank on December 1, 2010. The current position is Business Lending Manager, Singaraja.
ABDUL BASIT SAMAD, 42 year
Bachelor degree, joined the Bank on December 15, 2010. The current position is Business Lending Manager, Makassar.
ADI AFRIANTO, 39 year
Bachelor degree, joined the Bank on July 1, 2011. The current position is Business Lending Manager, Bengkulu.
AFDAL, 39 year
Bachelor degree, joined the Bank on November 19, 2012. The current position is Business Lending Manager, Ciawi.
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AGUS JAMIATUL FIRDAUS, 42 year
Bachelor degree, joined the Bank on October 11, 2010. The current position is Business Lending Manager, Ciranjang.
AGUS NUGROHO, 45 year
Bachelor degree, joined the Bank on November 1 2010. The current position is Business Lending Manager, Parangtritis.
AGUS SUBROTO, 46 year
Bachelor degree, joined the Bank on April 18, 2011. The current position is Business Lending Manager, Belitang.
AGUS SURYANTO WIBOWO, 46 year
Bachelor degree, joined the Bank on March 1, 2011. The current position is Business Lending Manager, Kupang.
AHMAD, 47 year
Bachelor degree, joined the Bank on February 1 2011. The current position is Business Lending Manager, Praya.
AHMAD DAVID MASRUR, 38 year
Master degree, joined the Bank on Januari 3, 2011. The current position is Business Lending Manager, Serang.
AMALDI PUTRA PRABAWA, 30 year
Bachelor degree, joined the Bank on May 27 2013. The current position is Business Lending Manager, Depok.
ANDI DONNY IRVAN MANGGABARANI, 39 year
Diploma degree, joined the Bank on February 13, 2012. The current position is Business Lending Manager, Sengkang.
ANDI HANDY TOFORLY H, 35 year
Bachelor degree, joined the Bank on June 9, 2014. The current position is Business Lending Manager, Banjarmasin.
ANDI PUSTOKO, 35 year
Bachelor degree, joined the Bank on April 1, 2013. The current position is Business Lending Manager, Lamongan.
ANDIKA GIGIH HERI INDRIYANA, 37 year
Bachelor degree, joined the Bank on August 25, 2012. The current position is Business Lending Manager, Magelang.
ANDRIANTO MURTI WIBOWO, 37 year
Bachelor degree, joined the Bank on November26, 2012. The current position is Business Lending Manager, Klaten.
ANDY ISWADI, 40 year
Diploma degree, joined the Bank on April 20, 2011. The current position is Business Lending Manager, Baturaja.
ARDANA FIRMAWAN, 38 year
Bachelor degree, joined the Bank on September 19, 2011. The current position is Business Lending Manager, Yogyakarta.
ARI PRABOWO NOWO KANCONO, 43 year
Bachelor degree, joined the Bank on November 26, 2012. The current position is Business Lending Manager, Wonogiri.
ARIES SUDARSONO, 36 year
Bachelor degree, joined the Bank on April 1, 2011. The current position is Business Lending Manager, Madiun.
ARIF ANDRIANTO, 32 year
Bachelor degree, joined the Bank on August 15, 2011. The current position is Business Lending Manager, Bangko.
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ARIS BUDI WALUYO, 43 year
Bachelor degree, joined the Bank on November 1, 2010. The current position is Business Lending Manager, Solo.
BAGOES DHARMA SETYADI, 51 year
Bachelor degree, joined the Bank on November 1, 2010. The current position is Business Lending Manager, Palur.
BAMBANG SUGIHARTO, 44 year
Bachelor degree, joined the Bank on August 29, 2011. The current position is Business Lending Manager Purbalingga.
BAMBANG WIJANARKO, 36 year
Diploma degree, joined the Bank on May 16, 2011. The current position is Business Lending Manager, Garut.
BAWAN ARI PURNAWAN, 36 year
Bachelor degree, joined the Bank on November 1, 2010. The current position is Business Lending Manager, Bringharjo.
BENNY CANDRA, 34 year
Bachelor degree, joined the Bank on May 26, 2011. The current position is Business Lending Manager, Arengka.
BINARSO HARIADI, 38 year
Bachelor degree, joined the Bank on January 3, 2013. The current position is Business Lending Manager, Kendal.
BOBBY KRISTIANTO NOEL SILITONGA, 30 year
Bachelor degree, joined the Bank on November 25, 2010. The current position is Business Lending Manager, Sarolangun.
BUDI HENDRA TANJUNG, 44 year
Bachelor degree, joined the Bank on June 10, 2013. The current position is Business Lending Managerr, Petisah.
BUDI NUR WASKITO, 44 year
Bachelor degree, joined the Bank on Oktober 13, 2011. The current position is Business Lending Manager, Sleman.
BUDIANTO, 34 year
Bachelor degree, joined the Bank on November 10, 2011. The current position is Business Lending Manager, MT Haryono.
CASMAN, 47 year
Bachelor degree, joined the Bank on September 2, 2011. The current position is Business Lending Manager, Purwakarta.
CEPI APRIADI, 35 year
Bachelor degree, joined the Bank on Febuary 1, 2011. The current position is Business Lending Manager, Pandeglang.
CORVIA ALEN, 34 year
Bachelor degree, joined the Bank on May 16, 2011. The current position is Business Lending Manager, Pekanbaru.
DANIEL NEMBA DAMBE, 36 year
Bachelor degree, joined the Bank on April 18, 2011. The current position is Business Lending Manager, Timika.
DANNY DAVID K SUMAMPOUW, 42 year
Bachelor degree, joined the Bank on June 17, 2013. The current position is Business Lending Manager, Manado.
DEDI MUSTIKA, 37 year
Bachelor degree, joined the Bank on April 20, 2011. The current position is Business Lending Manager, Ketahun.
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DEDI RUHIMAT, 45 year
Bachelor degree, joined the Bank on January 10, 2011. The current position is Business Lending Manager, Cikampek.
DEDIH SUPRIADI, 38 year
Bachelor degree, joined the Bank on December 1, 2011. The current position is Business Lending Manager, Tangerang.
DEDY JUNIANTO, 36 year
Bachelor degree, joined the Bank on December 1, 2012. The current position is Business Lending Manager, Kediri.
DENY ANDREKO KURNIAWAN, 40 year
Bachelor degree, joined the Bank on January 14, 2013. The current position is Business Lending Manager, Tugumulyo.
DIAN KUSUMA ADI WINATA, 32 year
Bachelor degree, joined the Bank on September 15, 2010. The current position is Business Lending Manager Manager
DICKY FARDIANSYAH, 35 year
Bachelor degree, joined the Bank on November 1, 2012. The current position is Business Lending Manager, Tasikmalaya.
DIKI PERMANA, 33 year
Bachelor degree, joined the Bank on 1 June 2011. The current position is Business Lending Manager,, Kotabumi
DJATI SASONGKO, 39 year
Bachelor degree, joined the Bank on 1 June 2011. The current position is Business Lending Manager,, Brebes.
DODI SUHERDI, 42 year
Bachelor degree, joined the Bank on 2 May 2011. The current position is Business Lending Manager,, Cianjur.
DODI SURYADARMA, 40 year
Bachelor degree, joined the Bank on 21 November 2011. The current position is Business Lending Manager,, Bukittinggi.
DONI NOVANDI, 40 year
Bachelor degree, joined the Bank on 18 July 2011. The current position is Business Lending Manager, Lubuk Linggau.
DONI WAHYUDI, 39 year
Diploma degree, joined the Bank on 4 October 2010. The current position is Business Lending Manager, Seberang Ulu.
DONI YOSHIDA, 40 year
Bachelor degree, joined the Bank on 3 January 2011. The current position is Business Lending Manager, Rengasdengklok.
DONNY GRENDIANA POERNAMA, 35 year
Bachelor degree, joined the Bank on May 19, 2011. The current position is Business Lending Manager, Pangkalan Kerinci.
DONNY R.S ROBOT, 38 year
Bachelor degree, joined the Bank on March 10, 2011. The current position is Business Lending Manager, Tomohon.
DWI HARYANTO, 32 year
Bachelor degree, joined the Bank on June 16, 2011. The current position is Business Lending Manager, Glodok.
DYAN AGUNG SETIAWAN, 42 year
Bachelor degree, joined the Bank on September 19, 2011. The current position is Business Lending Manager, Tegal.
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EDDY PURWANTO, 47 year
Bachelor degree, joined the Bank on December 1, 2010. The current position is Business Lending Manager, Malang.
EKO SETIYA AJI, 38 year
Bachelor degree, joined the Bank on September 26, 2011. The current position is Business Lending Manager, Banjarnegara.
EKO WIDYARSO PRAKOSO, 40 tahun
Bachelor degree, joined the Bank on February 25, 2011. The current position is Business Lending Manager, Muara Karang.
EMAN YUNIANTORO, 36 year
Bachelor degree, joined the Bank on November 26, 2010. The current position is Business Lending Manager, Fatmawati.
ERIK FERI FERDIAN, 37 year
Bachelor degree, joined the Bank on September 16, 2011. The current position is Business Lending Manager, Pamanukan.
ERNEST HENDRIK, 34 year
Bachelor degree, joined the Bank on November 25, 2010. The current position is Business Lending Manager, Sangaji.
FABIANUS ARIF PRASETYO, 39 year
Bachelor degree, joined the Bank on November 10, 2011. The current position is Business Lending Manager, Pemalang.
FETRINAL, 37 year
Bachelor degree, joined the Bank on May 22, 2011. The current position is Business Lending Manager, Duri.
FIRDO IRAWAN, 32 year
Bachelor degree, joined the Bank on December 15, 2010. The current position is Business Lending Manager, Kenten.
FUAD ABDUL GHONI, 45 year
Bachelor degree, joined the Bank on December 1, 2011. The current position is Business Lending Manager, Semarang.
FUADDI PRAYITNO, 43 year
Bachelor degree, joined the Bank on January 3, 2011. The current position is Business Lending Manager, Pringsewu.
GATOT DJATMIKO LAKSANA, 45 year
Bachelor degree, joined the Bank on January 3, 2011. The current position is Business Lending Manager, Mojokerto.
HADI SUSWANTO, 42 year
Bachelor degree, joined the Bank on January 30, 2011. The current position is Business Lending Manager, Cilegon.
HADIANTO SIBARANI, 30 year
Bachelor degree, joined the Bank on December 1, 2010. The current position is Business Lending Manager, Deli Tua.
HAIDIR, 40 year
achelor degree, joined the Bank on February 4, 2013. The current position is Business Lending Manager, Deli Tua.
HARI YUSMAN, 45 year
Bachelor degree, joined the Bank on October 29, 2012. The current position is Business Lending Manager, Pamekasan.
HENDRA, 34 year
Bachelor degree, joined the Bank on September 30, 2011. The current position is Business Lending Manager, Kisaran.
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HENDRA ZAINUDIN, 41 year
Bachelor degree, joined the Bank on January 3, 2011. The current position is Business Lending Manager, Kelapa Gading.
HERDIAN NOVIANTO, 40 year
Bachelor degree, joined the Bank on January 3, 2011. The current position is Business Lending Manager, Nganjuk.
HIDAYAT SOLIHIN, 38 year
Bachelor degree, joined the Bank on November 1, 2012. The current position is Business Lending Manager, Pondok Gede.
HUMAINI AMRULLOH, 36 year
Bachelor degree, joined the Bank on May 1, 2011. The current position is Business Lending Manager, Pancor.
I KETUT GEDE CANDRA BUANA, 46 year
Bachelor degree, joined the Bank on November 15, 2010. The current position is Business Lending Manager, Tabanan.
I KETUT GITRA, 43 year
Bachelor degree, joined the Bank on December 17, 2012. The current position is Business Lending Manager, Gianyar.
I KOMANG GINARSA, 51 year
Bachelor degree, joined the Bank on August 22, 2011. The current position is Business Lending Manager, Tohpati.
IGNATIUS EDDY SUSANTO, 38 year
Bachelor degree, joined the Bank on January 35, 2012. The current position is Business Lending Manager, Pati.
IKHSAN YAUMIL AKHIR, 36 year
Bachelor degree, joined the Bank on November 1, 2010. The current position is Business Lending Manager, KM 12.
IMRON ROSIDI, 39 year
Bachelor degree, joined the Bank on March 1, 2011. The current position is Business Lending Manager, Probolinggo.
INDRA, 37 year
achelor degree, joined the Bank on March 1, 2011. The current position is Business Lending Manager, Air Molek.
INDRA HARYONO, 35 year
Bachelor degree, joined the Bank on March 1, 2011. The current position is Business Lending Manager, Kota Pinang.
INDRA HUSADA HASIBUAN, 39 year
Bachelor degree, joined the Bank on January 3, 2011. The current position is Business Lending Manager, Tebing Tinggi.
INDRA IRAWAN, 42 year
Bachelor degree, joined the Bank on November 15, 2011. The current position is Business Lending Manager, Lhokseumawe.
INDRA SETIANUGRAHA, 45 year
Bachelor degree, joined the Bank on May 31, 2013. The current position is Business Lending Manager, Patrol.
IVAN AGUS SUSANTO, 38 year
Bachelor degree, joined the Bank on January 3, 2011. The current position is Business Lending Manager, Tulung Agung.
JOKO PRIADI RS, 39 year
Bachelor degree, joined the Bank on December 1, 2010. The current position is Business Lending Manager, Medan.
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Bank Pundi Profile
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
176
Management Report
Corporate Governance Report
Management Discussion and Analysis
JOKO PURWANTO, 35 year
Bachelor degree, joined the Bank on December 1, 2010. The current position is Business Lending Manager, Jatinegara.
JOKO YULIANTO, 39 year
Bachelor degree, joined the Bank on January 3, 2011. The current position is Business Lending Manager, Kudus.
JUSTHINUS C. TUANAKOTTA, 45 year
Bachelor degree, joined the Bank on April 1, 2011. The current position is Business Lending Manager, Abepura.
KUSUMA ELLYAWATI, 41 year
Bachelor degree, joined the Bank on January 2, 2013. The current position is Business Lending Manager, Singosari.
LENI SRI DEWI SUTJIATI, 45 year
Diploma degree, joined the Bank on November 21, 2011. The current position is Business Lending Manager, Cibadak.
M MAULANA IMANUDIN, 36 year
Bachelor degree, joined the Bank on January 6, 2012. The current position is Business Lending Manager, Balaraja.
M. BOBY HERMAWAN SANTOSO, 35 year
Bachelor degree, joined the Bank on January 6, 2012. The current position is Business Lending Manager, Kartasura.
M. RIZA FAHLEFI HSB, 34 year
Bachelor degree, joined the Bank on September 5, 2011. The current position is Business Lending Manager, Langsa.
M. YANISA KARTAJAYA, 39 year
achelor degree, joined the Bank on April 20, 2011. The current position is Business Lending Manager, Palembang.
MAMAN RAUF, 40 year
Bachelor degree, joined the Bank on April 20, 2011. The current position is Business Lending Manager, Gorontalo.
MAYA DEWI, 40 year
Bachelor degree, joined the Bank on November 10, 2011. The current position is Business Lending Manager, Pekalongan.
MIFTAHUL FIRDAUSI, 38 year
Bachelor degree, joined the Bank on December 1, 2012. The current position is Business Lending Manager, Jember.
MUCH. ROFIK, 42 year
Bachelor degree, joined the Bank on March 7, 2011. The current position is Business Lending Manager, Klungkung.
MUHADI, 40 year
Bachelor degree, joined the Bank on March 7, 2011. The current position is Business Lending Manager, Cibitung.
MUHAMMAD MAULIDDIN, 42 year
Diploma degree, joined the Bank on December 15, 2010. The current position is Business Lending Manager, Pematangsiantar.
MUHAMMAD NOVIZAL, 33 year
Bachelor degree, joined the Bank on October 10, 2011. The current position is Business Lending Manager, Pasar Turi.
MUNTONO, 47 year
Bachelor degree, joined the Bank on December 15, 2010. The current position is Business Lending Manager, Ps. Senin.
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109
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112
113
114
115
116
117
118
119
120
121
122
123
124
Corporate Information
Address and Office Network
Audit Report
MUSTOFA, 40 year
Bachelor degree, joined the Bank on November 1, 2012. The current position is Business Lending Manager, Gresik.
NANANG SUKMANA, 42 year
Bachelor degree, joined the Bank on April 15, 2011. The current position is Business Lending Manager, Indihiang.
NANDI RUSWANDI SOFIAN, 36 year
Bachelor degree, joined the Bank on July 4, 2012. The current position is Business Lending Manager, Setiabudi.
NIKO EDUARD RUBENOV GINTING, 33 year
Bachelor degree, joined the Bank on December 26, 2012. The current position is Business Lending Manager, Astana Anyar.
NOVIANTON ANDI TAADI, 34 year
Bachelor degree, joined the Bank on September 15, 2010. The current position is Business Lending Manager, Ungaran.
NUR HELMI, 39 year
Bachelor degree, joined the Bank on April 26, 2013. The current position is Business Lending Manager, Samarinda.
NURCAHYO SRI RAKHMAT, 40 year
Bachelor degree, joined the Bank on April 26, 2013. The current position is Business Lending Manager, Manokwari.
OLVIANY DOWAH, 42 year
Diploma degree, joined the Bank on December 15, 2010. The current position is Business Lending Manager, Palu.
ONIZAEL MANUHUTU, 37 year
Master degree, joined the Bank on December 19, 2011. The current position is Business Lending Manager, Atambua.
OVAN SOFWAN FAUZI, 37 year
Diploma degree, joined the Bank on April 29, 2013. The current position is Business Lending Manager, Ciputat.
PARLA DILLA, 34 year
Bachelor degree, joined the Bank on December 3, 2012. The current position is Business Lending Manager, Bumiayu.
PERI SALMAN, 39 year
Bachelor degree, joined the Bank on September 5, 2011. The current position is Business Lending Manager, Payakumbuh.
PITER ARNOL FOMENI, 40 year
Bachelor degree, joined the Bank on April 1, 2011. The current position is Business Lending Manager, Soe.
PRADE SETIAWAN MUCHTAR, 34 year
Diploma degree, joined the Bank on August 12, 2013. The current position is Business Lending Manager. Tanjung Karang
PUTU IWAN SETIYADI, 34 year
Bachelor degree, joined the Bank on March 1, 2011. The current position is Business Lending Manager. Lumajang
RADEN DICKY HIDAYAT, 30 year
Bachelor degree, joined the Bank on March 1, 2011. The current position is Business Lending Manager. Subang
RADHITYA, 41 year
Bachelor degree, joined the Bank on Marc 28, 2011. The current position is Business Lending Manager. Bojonegoro
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Bank Pundi Profile
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
178
Management Report
Corporate Governance Report
Management Discussion and Analysis
RAHMAT SETYAWAN, 39 year
Bachelor degree, joined the Bank on December 15, 2010. The current position is Business Lending Manager. Karawang
RANGGA ABDURAHMAN, 43 year
Diploma degree, joined the Bank on June 27, 2011. The current position is Business Lending Manager. Cengkareng
RATENO ARGANANTO, 39 year
Diploma degree, joined the Bank on May 1, 2013. The current position is Business Lending Manager. Kertajaya
REZA MAHENDRA S, 35 year
Bachelor degree, joined the Bank on December 15, 2010. The current position is Business Lending Manager. Bekasi
RIO VALENTINO PALILINGAN, 41 year
Bachelor degree, joined the Bank on August 13, 2012. The current position is Business Lending Manager. Bitung
ROBY GUNANDAR, 32 year
Bachelor degree, joined the Bank on March 25, 2011. The current position is Business Lending Manager. Rangkasbitung
RODYANTO KARTAMAWILA, 39 year
Bachelor degree, joined the Bank on April 18, 2011. The current position is Business Lending Manager. Betung
ROMI FEBRIANSYAH, 35 year
Bachelor degree, joined the Bank on December 17, 2012. The current position is Business Lending Manager. Prabumulih
ROMLUS PARDEDE, 34 year
Diploma degree, joined the Bank on March 1, 2011. The current position is Business Lending Manager. Bandar Jaya
RUDY PRAYITNO, 38 year
Bachelor degree, joined the Bank on March 1, 2011. The current position is Business Lending Manager. Rantau Prapat
RULLY MUBAROKH, 32 year
Bachelor degree, joined the Bank on July 1, 2011. The current position is Business Lending Manager. Pasar Minggu
RUSDIANTO, 36 year
Bachelor degree, joined the Bank on March 1, 2011. The current position is Business Lending Manager. Situbondo
RUSLAN, 44 year
Bachelor degree, joined the Bank on January 15, 2011. The current position is Business Lending Manager. Bogor
SAMSUL ANWAR GULTOM, 32 year
Bachelor degree, joined the Bank on June 1, 2011. The current position is Business Lending Manager. Padang Sidempuan
SAMSUL ARIFIN, 34 year
Bachelor degree, joined the Bank on December 1, 2010. The current position is Business Lending Manager. Wonokromo
SANDI ASMARA, 39 year
Bachelor degree, joined the Bank on November 1, 2012. The current position is Business Lending Manager. Sukabumi
SANI BAYU KRISNA, 35 year
Bachelor degree, joined the Bank on September 5, 2011. The current position is Business Lending Manager. Kroya
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
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Corporate Information
Address and Office Network
Audit Report
SELAMET AGUS TIYANTO, 44 year
142
Bachelor degree, joined the Bank on September 5, 2011. The current position is Business Lending Manager. BanyuwangiGenteng
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
SIYAMTO, 39 year
Bachelor degree, joined the Bank on December 15, 2010. The current position is Business Lending Manager. Simo – Boyolali
STEVE HEROL MAMANGKEY, 37 year
Bachelor degree, joined the Bank on December 1, 2010. The current position is Business Lending Manager. Daya
STEVEN IRMANTO TIRAYOH, 28 year
Bachelor degree, joined the Bank on December 15, 2011. The current position is Business Lending Manager. Sorong
SUHARTHA EFENDY, 43 year
Bachelor degree, joined the Bank on May 30, 2012. The current position is Business Lending Manager. Sunset Road
SUKAMTO PROJOKUSUMO, 45 year
Bachelor degree, joined the Bank on January 3, 2011. The current position is Business Lending Manager. Cikarang
SUPARDI, 43 year
Bachelor degree, joined the Bank on November 1, 2010. The current position is Business Lending Manager. Sipin
SURO AGUL AGUL, 34 year
Bachelor degree, joined the Bank on November 16, 2010. The current position is Business Lending Manager. Cileduk
SUROTO, 36 year
Bachelor degree, joined the Bank on November 1, 2010. The current position is Business Lending Manager. Jambi
SUSANTO, 34 year
Bachelor degree, joined the Bank on April 1, 2013. The current position is Business Lending Manager. Jombang
SYAHNEGO, 38 year
Bachelor degree, joined the Bank on November 22, 2010. The current position is Business Lending Manager. Mayestik
SYAIFUL AZWIR, 40 year
Bachelor degree, joined the Bank on May 2, 2011. The current position is Business Lending Manager. Padang
SYARIF HIDAYAT, 36 year
Bachelor degree, joined the Bank on March 1, 2011. The current position is Business Lending Manager. Metro
SYAUKANY, 44 year
Bachelor degree, joined the Bank on July 25, 2011. The current position is Business Lending Manager. Banda Aceh
TAKDIR, 43 year
Bachelor degree, joined the Bank on January 3, 2011. The current position is Business Lending Manager. Bau Bau
TAUFIK AMRI, 36 year
Bachelor degree, joined the Bank on March 1, 2011. The current position is Business Lending Manager. Blitar
TISNA AMIJAYA, 37 year
Bachelor degree, joined the Bank on August 25, 2011. The current position is Business Lending Manager. Wonosobo
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Bank Pundi Profile
159
160
161
162
163
164
Management Report
Corporate Governance Report
Management Discussion and Analysis
TITO AGUNG SUSANTO, 33 year
Bachelor degree, joined the Bank on April 18, 2011. The current position is Business Lending Manager. Banjar
TOMMY ADI PRAYOGO, 36 year
Bachelor degree, joined the Bank on January 2, 2013. The current position is Business Lending Manager. Purworejo
TOMO DWI ATMOKO, 37 year
Bachelor degree, joined the Bank on November 26, 2012. The current position is Business Lending Manager. Sragen
TONI KURNIAWAN, 44 year
Bachelor degree, joined the Bank on June 27, 2011. The current position is Business Lending Manager. Purwokerto
WAHYU RAMANDA, 43 year
Bachelor degree, joined the Bank on February 1, 2011. The current position is Business Lending Manager. Binjai
WAHYUDI, 36 year
Bachelor degree, joined the Bank on January 3, 2011. The current position is Business Lending Manager. Pare
WALUYO WIDIARSO. 35 year
165
Bachelor degree, joined the Bank on November 26, 2010. The current position is Business Lending Manager.
Harapan Indah
166
167
168
169
170
171
172
173
174
175
180
WIDODO, 44 year
Bachelor degree, joined the Bank on August 26, 2011. The current position is Business Lending Manager. Kebumen
WIDYO MUKTI HARTONO, 41 year
Bachelor degree, joined the Bank on August 29, 2011. The current position is Business Lending Manager. Cilacap
YAN F. TULENAN, 54 year
Bachelor degree, joined the Bank on April 16, 2012. The current position is Business Lending Manager. Kendari
YARID B., 35 year
Diploma degree, joined the Bank on July 2, 2012. The current position is Business Lending Manager. Kolaka
YB. INDRA HERIMAWAN, 36 year
Bachelor degree, joined the Bank on November 8, 2011. The current position is Business Lending Manager. Batang
YOHANIS PASENO, 38 year
Diploma degree, joined the Bank on December 15, 2010. The current position is Business Lending Manager. Rantepao
YOPI RAHMAN JAYA, 39 year
Diploma degree, joined the Bank on January 24, 2011. The current position is Business Lending Manager. Cilamaya
YUDHI ARDIANTO, 35 year
Bachelor degree, joined the Bank on July 15, 2011. The current position is Business Lending Manager. Parung
YUDHO ANANTHO, 36 year
Bachelor degree, joined the Bank on October 15, 2010. The current position is Business Lending Manager. Km 5
YUDI PURWANDI, 33 year
Bachelor degree, joined the Bank on May 18, 2011. The current position is Business Lending Manager. Teluk Kuantan
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177
178
179
180
181
182
183
184
185
186
187
188
Corporate Information
Address and Office Network
Audit Report
YULIMINA MARTHEINTJE LILIPALY, 37 year
Bachelor degree, joined the Bank on January 3, 2011. The current position is Business Lending Manager. Ambon
YUSUF ISKANDAR, 40 year
Bachelor degree, joined the Bank on January 3, 2011. The current position is Business Lending Manager. Cibinong
ZAINAL ABIDIN WAHYU NUGROHO, 44 year
Bachelor degree, joined the Bank on January 3, 2011. The current position is Business Lending Manager. Mataram
ZULFAHMI, 36 year
Bachelor degree, joined the Bank on September 5, 2011. The current position is Business Lending Manager. Sigli
ZULHAQ, 35 year
Diploma degree, joined the Bank on September 5, 2011. The current position is Business Lending Manager. Balikpapan
NUR ALAM, 36 year
Bachelor degree, joined the Bank on July 13, 2012. The current position is Business Lending Manager. Cirebon
AGUS WARDOYO, 41 v
Bachelor degree, joined the Bank on April 1, 2011. The current position is Business Lending Manager. BKR
APIK ARI SUBANDORO, 37 year
Bachelor degree, joined the Bank on October 1, 2010. The current position is Business Lending Manager. Kopo
YUDI W. TJILI, 39 year
Bachelor degree, joined the Bank on September 1, 2010. The current position is Business Lending Manager. Ujung Berung
SETYADI NURYATIN, 33 year
Bachelor degree, joined the Bank on November 1, 2010. The current position is Business Lending Manager. Cimahi
RECKY CHARLES, 35 year
Diploma degree, joined the Bank on November 1, 2010. The current position is Business Lending Manager. Kotobaru
HERLAMBANG, 39 year
Bachelor degree, joined the Bank on November 1, 2012. The current position is Business Lending Manager Pandaan
THOMAS SETIO PRIHATMO, 45 year
Bachelor degree, joined the Bank on November 1, 2012. The current position is act as a Business Lending Manager Waru
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Bank Pundi Profile
Management Report
Corporate Governance Report
Management Discussion and Analysis
Address and Office Network
182
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
“Jaringan kantor Bank Pundi
dilengkapi dengan
165 ATM Bank Pundi
yang tergabung pada
jaringan Prima dan
ATM Bersama
dengan 88.000 ATM
yang tersebar
”
diseluruh Indonesia .
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Bank Pundi Profile
REGIONAL
Management Report
AREA
Fatmawati
Mayestik
BRANCH
Corporate Governance Report
TELEPHONE
021 - 7260123
021 - 7267966
Jl. RS Fatmawati No. 12 Gandaria Utara, Keb Baru
Jaksel, 12140
Depok
021 - 77219063
021 - 77219062
Jl. Margonda Raya No. 1F Rt/ Rw: 005/012 Kel Depok,
Kec Pancoran Mas, Depok
Pasar Minggu
021 - 79199575
021 - 79193110
Jl. Warung Buncit Raya No. 4B RT/RW 003/05, Kel.
Kalibata, Pancoran, Jakarta Selatan
Mayestik / KC
021 - 7222278
021 - 7268969
Jl. Kyai Maja No. 37 Mayestik
Ciledug
021 - 7331472
021 - 7331431
Jl. HOS Cokroaminoto No.8A, Ciledug Kel Karang
Timur Kec. Karang Tengah Kota Tangerang
Ciputat
021 - 7412211
021 - 7402424
Jl. Dewi Sartika No. 12A-B Ciputat Kel. Cipayung Kec
Ciputat, TangSel
Tangerang - BSD/ KCU
021 - 53121178, 53125424,
53122045, 5396928
021 - 53120953
Komplek pertokoan Sutera Niaga II, Alam Sutera
No.29/30, Kel. Pakulonan, Kec. Serpong, Kab.
Tangerang
Cimone
021 - 55795281, 55795274
021 - 55795267
Jl. Imam Bonjol No.6, Karawaci, Tangerang
Kotabumi
021 - 55652658, 55650503
021 - 55650740,
55650486, 55650492
Jl. Gatot Subroto KM 5,4 Ruko Sastra Plaza Blok B no
23Kel. Kroncong, Kec. Jatiuwung, Tangerang Banten
15134
Balaraja
021 - 33152622, 33152633
021 - 59404875
KO Citra Raya CUBIC L 15/20 R, Kel. Cikupa, Kec.
Cikupa, Kab. Tangerang
Bogor - Juanda/ KC
0251 - 8363053
0251 - 8363052
Jl. Ir. H. Juanda No. 12, Kel. Pabotan, Kec. Bogor
Tengah, Bogor
Ciawi
0251 - 8330410
0251 - 8330298
Jl. Raya Tajur No. 110 Rt/Rw: 001/006 Kel Pakuan, Kec
Bogor Selatan
Cibinong
0251 - 87904977
0251 - 87905081
Jl. Raya Jakarta Bogor KM. 42 No. 1 Rt/ Rw: 02/09
Pabuaran, Cibinong
Parung
0251 - 8610014
0251 - 8610051
Jl Raya Parung Gunung Sindur Blok F1 Rt/ Rw: 02/05
Ds. Waru, Kec Parung
Balikpapan
0542 - 732392
0542 - 736856
Jl. Jend. Achmad Yani No.74, RT.044, Gunung Sari Ilir,
Balikpapan Tengah, Kota Balikpapan
Samarinda
0541 - 200080
0541 - 200070
Jl. Pahlawan, Komp. Ruko Permata Kaltim No. 10
Samarinda
Banjarmasin
0511 - 3251701
0511 - 3251682
Jl. A. Yani Km. 1 No. 45 Rt.18 Banjarmasin
AM. Sangaji/ KC
021 - 63862448
021 - 63862631
Jl. AM Sangaji No. 1A RT 009 RW 007 Petojo
Utara, Gambir
Muarakarang
021 - 6697775
021 - 6683435
Jl. Muara Karang Raya No. 269 Muara Karang
Glodok
021 - 62304453,
62303461, 62304452
021 - 62304449,
62303460
Jl. Mangga Dua Raya No.31/2 Kel. Pinangsia,
Kec. Taman Sari Jakarta Barat
Cengkareng
021 - 54360133
021 - 54360135
Komplek Tol Boulevard Blok F No. 20-21 Jl.
Lingkar Luar Barat Blok E No. 01 RT 2/RW 01
Kelurahan Cengkareng Timur
Kelapa Gading/ KC
021 - 45850085
021 - 45850487
Jl. Raya Gading Indah M4C/12, Kompleks Ruko
Pasar Mandiri, Kelapa Gading, Jakarta Utara
Ps. Senen
021 - 42881112
021 - 42881119
JL. Letjen Suprapto No. 8C Kel. Cempaka Baru,
Kec. Kemayoran, Jakarta Pusat
Jatinegara
021 - 85918067
021 - 85916130
Jl. Raya Matraman Blok A2, Kaveling No. 10,
RT/RW 004/004, Kelurahan Kebon Manggis,
Kecamatan Matraman, Jakarta Timur
Bekasi - A. Yani/ KC
021 - 88856063
021 - 88856569
Ruko Commercial Estate Jl. Ahmad Yani
Blok A6 No.1 & 2, Kel Kayu ringin, Kec. Bekasi
Selatan
Cibitung
021 - 88333117
021 - 88330391
Jl. Inspeksi Kalimalang Ruko sentra Niaga
kalimas B-28, Desa Setia Darma Kecamatan
Tambun Selatan, Bekasi, Jawa Barat
Pondok Gede
021 - 84991516
021 - 84970939
Jl. Jatiwaringin No. 186 Rt/ Rw: 01/02 Kel.
Jatiwaringin, Pondok Gede
Bogor
Kalimantan
AM Sangaji
Kelapa
Gading
Jakarta 2
Bekasi
184
ADDRESS
KPO - Fatmawati/ KC
Tangerang
Jakarta 1
FACSIMILE
Management Discussion and Analysis
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
REGIONAL
Jakarta 2
AREA
Corporate Information
BRANCH
TELEPHONE
Address and Office Network
FACSIMILE
Audit Report
ADDRESS
Harapan Indah
021 - 88866307
021 - 88866067
Ruko Sentra Niaga Jl. Sentra Niaga Boulevard
Hijau II Blok SN No. 15, Harapan Indah
Karawang Kertabumi/ KC
0267 - 8453825
0267 - 8453788
Jl. Kertabumi No. 77 Kel Nagasari, kec.
Karawang Barat
Cikampek
0264 - 8388583
0264 - 8387287
Ruko Cluster Primadona No. B-3 Jl. Jend.
Ahmad Yani Kec. Cikampek Selatan
Cikarang
021 - 89845852
021 - 89845855
Komp. Ruko Golden Boulevard Jl. Niaga Raya
CC5 No. 5 Ds. Pasir Sari Kec. Cikarang Selatan
Kab. Bekasi
Cilamaya
0264 - 8380071
0267 - 8380070
Jl. Raya Cilamaya No. 14 Kp. Pangkalan Rt/ Rw:
01/02 Ds. Mekarmaya Kec Cilamaya Wetan,
Kab. Karawang
Rengasdengklok
0267 - 482465
0267 - 8486511
Jl Raya Rengasdengklok No. 8,
Rengasdengklok Selatan, Kab Karawang
Serang/ KC
0254 - 229400
0254 - 229422
Jl. Juhdi 28 Rt/Rw: 005/007, Kel. Cimuncang,
Serang-Banten
Cilegon
0254 - 374855
0254 - 374866
Jl. A. Yani No. 135 D Sukmajaya CilegonBanten
Pandeglang
0253 - 205315, 205233,
5207472, 5207594,
5207436
0253 - 206099
Jl. Raya Serang KM 1 No. 15C Rt/ Rw: 01/11
Pandeglang, Banten
Rangkasbitung
0252 - 5283561
0252 - 5283565
Jl. Sunan Kalijaga No. 126 RT 004 RW 002
Kel. Muaraciujung Timur, Kec. Rangkasbitung,
Banten
Lampung Malahayati/ KC
0721 - 487799
0721 - 487788
Jl. Laksmana Malahayati No. 230 Teluk Betung
Selatan - Bandar Lampung
Tanjung Karang
0721 - 257365
0721 - 268552
Jl. Kartini No. 2 Kel. Palapa, Kec. Tanjung
Karang Pusat, Bandar Lampung, Lampung
Pringsewu
0729 - 23051
0729 -23056
Jl. A. Yani No. 1004 Pringsewu Utara
Metro/ KC
0725 - 47727
0725 - 44414
Komplek Pertokoan Sumur Bandung Blok C
No. 9-10 Metro Raya Kota Metro Lampung
Bandar Jaya
0725 - 528340
0725 - 528338
Jl. Proklamator No. 58 Kel. Bandar Jaya Barat,
Kec. Terbanggi Besar, Kab. Lampung Tengah
Tulang Bawang
0726 - 750940
0726 - 750222
Jl. Lintas Timur Sumatera No. 28-29 Komplek
Ruko Simpang Lima Kampung Dwi Warga
Tunggal Jaya Kec. Banjar Agung, Tulang
Bawang, Lampung
Kelapa Gading
021 - 4535888
021 - 7268969
Jl. Boulevard Raya Blok FY-1 No. 16-17 Kelapa
Gading, Jakarta Utara
Adityawarman
021 - 7225393
021 - 72791448
Gedung Recapital Jl. Aditiyawarman Kav. 55
Kec. Kebayoran Baru, Jakarta Selatan
Bandung - Astana
Anyar/ KC
022 - 6030776,
6030895, 6046990,
6046991, 6046992,
6030864, 6036203,
6036215, 6036225,
6036279
6036322
022 - 6030746
Jl. Astana Anyar No. 42-44
BKR
022 - 5211415, 5212709,
5209865, 5209846
022 - 5200420
Jl. BKR No. 154 C
Kopo
022 - 85870976,
85891997, 85891903
022 - 85871059
Jl. Terusan Kopo No. 62 Cilampeni
Bandung 2
Setiabudi
022 - 2039837,
2039838, 2039921,
2040187
022 - 2037374
Jl. Dr. Setiabudi No. 188 Bandung
Bandung 2
Ujung Berung
022 - 7832434,
7832467, 7816339,
7816502, 7816503,
7816296
022 - 7816296
Jl. A.H Nasution No. 148 Ujungberung
Karawang
Serang
Jakarta 3
Lampung 1
Lampung 2
Jakarta
Ladies
Branch
Bandung 1
Jawa Barat
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
185
Bank Pundi Profile
REGIONAL
Management Report
AREA
BRANCH
Cimahi
West Java
Tasikmalaya/ KCU
0265 - 312714, 312721,
312716, 310984
0265 - 312126
Jl. KH. Z Mustofa No. 330, Tasikmalaya
Indihiang
0265 - 327489,
2352310, 2352308,
2352305, 324669
0265 - 327489
Jl. Ibrahim Adjie No. 118 Indihiang Tasikmalaya
Banjar
0265 - 745816, 744123,
745924, 745831,745816
0265 - 745858
Jl. Letjen Suwarto No. 133 Kota Banjar
Garut
0262 - 239551, 239552,
239565, 239541
0262 - 239566
Jl. Ciledug No. 193 Garut
Purwakarta/ KCU
0264 - 8223779,
8223808, 8223809,
8223812, 8223818,
8223716, 8223718,
8223720
0264 - 8223814
Jl. RE Martadinata No.49 Purwakarta
0260 - 540065,
540066, 540067,
540068, 540069
0260 - 540064
Jl. Ion Martasasmita No.283 A Pamanukan
0260 - 417518, 417520,
417523, 417526, 417527,
417528
0260 - 417520
Jl. Darmodihardjo No 23 Ruko A2 Subang
0266 - 6253617,
6253464, 6251363,
6247755, 6253294,
6253591, 215288
0266 - 6248811
Jl. Bhayangkara No 21 A Sukabumi
0263 - 2291814,
2291815, 2292155,
2292156, 2292157
0263 - 2291813
Jl. HOS Cokroaminoto No. 136 A Cianjur 43214
Cibadak
0266 - 536141, 535675,
535702, 533613
0266 - 535654
Jl. Surykencana No. 4B Cibadak Sukabumi
43351
Ciranjang
0263 - 325870, 325871,
325872, 325873,
325874
0263 - 325875
Jl. Hegarmanah No.140 Ds. Cibiuk Kec.
Ciranjang
0231 - 225491, 225492,
225493, 225494,
225495, 225496,
225497, 205835
0231 - 225490
Jl. Siliwangi No. 189 Cirebon
0234 - 611246, 611235,
611623, 612419
0234 - 612323
Jl. Raya Patrol. No.16 Patrol
Dago
022 - 2508295,
2508394, 2506292,
2506293
022 - 2507056
Jl. Ir. H. Juanda 171 Bandung
Smg - Sudirman/
KC
024 - 7616869
024 - 7616870
Jl. Jendral Sudirman No. 301 Semarang 50149
Kendal
0294 - 644562
0294 - 644670
Jl. Raya Utama No. 298 Weleri Kendal
024 - 8456350
024 - 8456352
Jl. MT. Haryono No. 719 Peterongan Plaza Blok
A - 2 Semarang
Ungaran
024 - 6924506
024 - 76910991
Jl. Gatot Subroto No. 168 Ungaran Semarang
Bubakan - MT.
Haryono/ KC
024 - 3550777
024 - 3556777
Jl. MT. Haryono Komplek Bubakan Baru Blok
A - 1 Semarang
Kudus
0291 - 445759
0291 - 444864
Jl. Jendral Sudirman No. 7 Kudus
Pati
0295 - 384851
0295 - 385116
Jl. Dr. Susanto No. 33 B Pati 59111
Tegal/ KC
0283 - 342999
0283 - 343737
Jl. A. Yani No. 58 Tegal
Brebes
0283 - 671500
0283 - 672378
Jl. A. Yani No. 51 Brebes
Bumiayu
0289 - 430766
0289 - 430866
Jl. Diponegoro No. 9 RT.06 RW.05 Bumiayu
Pamanukan
Cianjur
Sukabumi
Cirebon/ KCU
Cirebon
Patrol
Jawa Tengah 1
Semarang 2
Tegal 1
186
ADDRESS
Jl. Amir Machmud No. 815
Sukabumi/ KCU
Semarang 1
FACSIMILE
022 - 6646603
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Bandung
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TELEPHONE
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022 - 6646144,
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Corporate Information
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Batang/ KC
0285 - 391718
0285 - 392685
Jl. Jendral Sudirman No. 252 Batang
Pekalongan
0285 - 413611
0285 - 413622
Jl. Sultan Agung No. 30 Pekalongan
Pemalang
0284 - 324150
0284 - 321314
Jl. Jendral Sudirman No. 243 Pemalang
Solo - Manahan/ KC
0271 - 7651700
0271 - 76517002
Jl. MT. Haryono No.6C Kel.Manahan Kec.
Banjarsari Solo
Sragen
0271 - 8821130
0271 - 8821132
Jl. Raya Sukowati No.285 Sragen
Palur
0271 - 8203520
0271 - 8203523
Jl. Raya Palur No.37 Sukoharjo
Wonogiri
0273 - 323345
0273 - 322389
Jl. Ahmad Yani No.39 C Wonogiri
Klaten/ KC
0272 - 3351126
0272 - 3351125
Jl. Raya Veteran No.131 Klaten
Simo - Boyolali
0276 - 324525
0276 - 325514
Jl. Pandanaran No.179 A Boyolali
Kartasura
0271 - 731899
0271 - 732299
Jl. A. Yani No.296 A1 Pabelan Kartosuro
Yogya - Adisucipto/
KC
0274 - 554543
0274 - 558032
Jl. Laksda. Adi Sucipto No.32-34 Yogyakarta
Bringharjo
0274 - 552885
0274 - 514312
Jl. Mayor Suryotomo No.13 Gondomanan
Yogyakarta
Parangtritis
0274 - 370020
0274 - 389211
Jl. Parangtritis No.209 Kabupaten Bantul
Sleman
0274 - 540446
0274 - 540806
Jl. Magelang KM.4 No.210 Kabupaten Sleman
Yogyakarta
Magelang/ KC
0293 - 367703
0293 - 367058
Ruko Top Square, Jl. Tentara Pelajar Kav. D
No.4 Magelang
Purworejo
0275 - 325553
0275 - 325554
Jl. Kyai Haji Achmad Dahlan No. 7 C Purworejo
Wonosobo
0286 - 323200
0286 - 323217
Jl. Sumbing No.20 C Wonosobo
Purwokerto/ KC
0281 - 625299
0281 - 626099
Jl. Jend. Sudirman No.626 Purwokerto
Purbalingga
0281 - 892226
0281 - 891806
Jl. Achmad Yani No.39 Purbalinga
Cilacap
0282 - 5253022
0282 - 5253048
Jl. Suprapto No.11 A Cilacap
Kebumen
0287 - 383233
0287 - 383451
Jl. Sutoyo No.49 Kebumen
Banjarnegara
0286 - 5986081
0286 - 5986083
Jl. S. Parman No.43-45 E Banjarnegara
Kroya
0282 - 492333
0282 - 494515
Jl. A. Yani No.24 Kroya
Gajah Mada
024 - 3547777
024 - 3547927
Jl. Gajahmada No. 148 Semarang
Sby - Basuki
Rahmat/ KC
031 - 5472000
031 - 5473000
Jl. Basuki Rahmad no 17-19 Surabaya
Kertajaya
031 - 5051308
031 - 5051309
Ngagel Jaya Selatan 169 RT/ RW: 008/002,
Barat Jaya-Gubeng, Surabaya
Pamekasan
0324 - 331111
0324 - 334103
Jl. Trunojoyo No. 79-80 Pamekasan
Pasar Turi
031 - 5452471, 5452473
031 - 5452470
Ruko Mutiara Dupak No. 65/A-18 Jl. Raya
Dupak, Surabaya
Waru/ KC
031 - 8551814, 8551816
031 - 8551712
Jl. Raya Waru, Ruko Gateway Blok B-6,
Sawotratap-Gedangan, Sidoarjo
Mojokerto
0321 - 383881, 383882
0321 - 383880
Jl. PB Sudirman A/62 RT/RW: 01/03 Kel
Sentanan Kec Magersari Kodya Mojokerto
Wonokromo
031 - 5623918
031 - 562319
Jl. Mayjen Sungkono 65 C Surabaya
Gresik/ KCU
031 - 3991842
031 - 3991844
Jl. RA Kartini No. 106 A Ds. Sidomoro, Kec
Kebomas, Gresik
Lamongan
0322 - 311254
0322 - 311254
Jl. Lamongrejo No.124, RT.001, RW.004, Kel.
Sidokumpul, Kec. Lamongan, Kab. Lamongan
Bojonegoro
0353 - 3410086
0353 - 3410048
Jl. Veteran Ruko No.2, Bojonegoro
Madiun/ KC
0351 - 472247
0351 - 472298
Jl. Kol. Mahardi No. 15 Madiun
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Bank Pundi Profile
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Management Report
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Madiun
Jember
Malang
East Java 2
Kediri
Probolinggo
Surabaya
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BRANCH
Corporate Governance Report
TELEPHONE
FACSIMILE
0358 - 329540
0358 - 329543
Jombang
0321 - 877787
0321 - 877723
Jl. Merdeka No. 17 A, Jombang
0331 - 421000
0331 - 429637
Ruko Gajah Mada Square Blok A2 - A3
Jl. Gajah Mada
Genteng
0333 - 842999
0333 - 842607
Jl. Kyai Haji Wahid Hasyim, Ruko Jinggo No.
1, Desa Gentengkulon, Kecamatan Genteng,
Kabupaten Banyuwangi.
Situbondo
0338 - 673000
0338 - 673760
Jl. Jawa 11A, Mimbaan-Panji Stubondo
Malang - Basuki
Rahmat/ KC
0341 - 341000
0341 - 343000
Jl. Basuki Rahmad No. 76 Malang
Singosari
0341 - 452666
0341 - 453158
Jl. Raya Mondoroko RT/ RW: 005/006,
Banjararum Singosari, Kab Malang
Blitar
0342 - 809787
0342 - 809669
Jl. Veteran No. 109, Blitar
Kediri - Brawijaya
/KC
0354 - 692323
0354 - 692544
Jl. Brawijaya No. 29 Pakelan, Kota Kediri
Tulung Agung
0355 - 322799
0355 - 325499
Jl. Pangeran Diponegoro 100 RT/RW: 003/001,
Tamanan, Tulung Agung
Pare
0354 - 393838
0354 - 391499
Jl. Pahlawan Kusuma Bangsa no. 5A Pare
Kediri
Probolinggo/ KC
0335 - 427666
0335 - 420600
Jl. Soetomo 157 Mangunharjo, Mayangan,
Probolinggo
Pandaan
0343 - 638202
0343 - 638227
Ruko Sentral Niaga Blok D1 Jl. Raya Surabaya
Lumajang
0334 - 892938
0334 - 892966
Jl. Slamet Riyadi No. 135 RT 011 RW 02
Lumajang
Jaksa Agung
031 - 5350626
031 - 5345948
Jl. Jaksa Agung Suprapto No. 32 Surabaya
Baturaja/ KC
0735 - 322727
0735 - 321121
Jl. Sultan Syarir No. 52 Kel Sukaraja Kec.
Baturaja Timur
Belitang
0735 - 450100
0735 - 450001
Jl. Charitas Pasar Baru No. 157 Desa
Gumawang Kec. Belitang Kab. OKU Timur
Tugumulyo
0712 - 331052
0712 - 331084
Jl. Lintas Timur KM 125 Desa Tugumulyo Kec.
Lempuing Kab. OKI
Lubuk Linggau
0733 - 323230
0733 - 4540610
Jl. Yos Sudarso RT. 001 Kel. Taba Jemekeh/
Kec. Lubuk Linggau Timur I
Bengkulu/ KC
0736 - 23961
0736 - 25415
Jl. Jend. Sudirman No. 446 Tengah Padang
Teluk Segera Kota Bengkulu
Ketahun
0737 - 7584002
0737 - 7524004
Jl. Flamboyan No. 219 Giri Indah Kencana D-1
Ketahun Kab. Bengkulu Utara
Palembang - Kol
Atmo/ KC
0711 - 317191
0711 - 358856
Jl. Kol Atmo No 427 Rt 008 Rw. 004 Kel. 17 Ilir
Kec. IT I Palembang
Seberang Ulu
0711 - 515636
0711 - 515566
Jl. Jendral Ahmad Yani Lorong Kenari RT. 14
RW. 04 Kel. Silabaranti Kec. Sebrang Ulu I
Prabumulih
0713 - 321770
0713 - 3884003
Jl. Jendral Sudirman Kel.Muara Dua Kec.
Prabumulih Timur Kota Prabumulih
Km 5/ KC
0711 - 417555
0711 - 418467
Jl. Kolenel Haji Burlian No. 133/C-D RT. 003
RW. 002 Kec. Sukarame Palembang
Km 12
0711 - 7433149
0711 - 432433
Jl. Sultan Mahmud Badarudin II RT 020 RW
004 Kel. Alang- Alang Lebar Kec. Alang-Alang
Lebar Palembang
Betung
0711 - 893562
0711 - 893383
Jl. Palembang Betung LK II RT. 27 RW. 06
Kel. Rimba Asam Kec. Betung Kab. Banyuasin
Palembang
Kenten
0711 - 365355
0711 - 311583
Jl. R. Sukamto NO 81 RT. 010 RW. 004
Kelurahan 8 ilir Kec. IT II Palembang
Palembang 2
188
Jl. Dermojoyo No.34 Nganjuk
Jember - Gajah
Mada/ KC
Bengkulu
Palembang 1
ADDRESS
Nganjuk
Baturaja
Southern
Sumatera
Management Discussion and Analysis
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Business Report and Suport
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AREA
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Jambi 1
Southern
Sumatera
Jambi 2
Padang
Riau 1
Corporate Information
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TELEPHONE
Address and Office Network
FACSIMILE
Banda Aceh
Medan 1
Medan 2
ADDRESS
Rivai
0711 - 312 892
0711 - 365448
Jl. Kapt. A. Rivai Bo. 1370-1371 Kel. 26 Ilir Kec.
IB I
Jambi - Stn Taha/
KC
0741 - 7837339
0741 - 7837345
Jl. Sultan Thaha Komp Ruko WTC Blok A. 17
- 18 Kel. Orang Kayo Hitam Kec. Pasar Jambi
Kota Jambi
Jelutung
0741 - 7555240
0741 - 7551500
Jl. Hayam Wuruk No 128 H Kel. Cempaka Putih
Kec. Jelutung Kota Jambi
Muara Bungo
0747 - 7324062
0747 - 7324061
Jl. Lintas Sumatra KM 0 Komp Wiltop Blok A
no 2 Muara Bungo
Sipin/ KC
0741 - 669969
0741 - 669842
Jl. Abakarudin No 44 CD Kel Simpang 3 Sipin
Kec. Kota Baru
Bangko
0747 - 7324062
0747 - 7324061
Jl. Jendral Sudirman RT. 016 RW. 004 Kel.
PMT Kandis Kec. Bangko
Sarolangun
0745 - 91600
0745 - 91603
Jl. Lintas Sumantra KM 01 RT. 12 Kel Pasar
sarolangun Kec. Sarolangun
Padang/ KC
0751 - 894120
0751 - 894115
Jl. Belakang Olo No. 54 B-C Kota Padang
Bukit Tinggi
0752 - 624031, 624032,
624034, 624035
0752 - 624061
Jl. Sutan Syahrir No. 4B, Tarok Dipo Guguk
Panjang, Kota Bukit Tinggi
Payakumbuh
0752 - 90036-39
0752 - 90040
Jl. Veteran No. 25 Kel. Parak Betung Kec.
Payakumbuh Barat, Payakumbuh
Koto Baru
0754 - 71535
0754 - 71539 Jl. Lintas Sumatera No. 99B Kotobaru, Kec.
Kotobaru, Kab. Dharmasraya
Pekan baru/ KCU
0761 - 856628
0761 - 856644
Jl. Jenderal Sudirman No. 14 Kel. Tengkareng,
Kec. Marpoyan Damai, Pekanbaru
Duri
0765 - 94664
0765 - 91012
Jl. Jend. Sudirman No.888, Desa/Kelurahan
Air Jamban, Kec. Mandau, Kab. Bengkalis, Riau
Arengka
0761 - 563632
0761 - 563642
Jl. HR.Soebrantas No.71 A, Kel. Tuah Karya,
Kec. Tampan, Kota Pekanbaru
Teluk Kuantan/ KC
0760 - 561656
0760 - 561657
Jl. Imam Munandar No. 18 Teluk Kuantan
Pangkalan Kerinci
0761 - 95653
0761 - 95659
Jl. Lintas Timur No.8 Pangkalan Kerinci,
Pelalawan, Riau
Air Molek
0769 - 7443015
0769 - 7443013
Jl. Jend. Sudirman No.06, Air Molek, Kel.
Kembang Harum, Kec. Pasir Penyu, Kab.
Indragiri Hulu
Banda Aceh/ KC
0651 - 23111
0651 - 29311
Jl. Teuku Hasan Dek No.126 A-B, Beurawa, Kuta
Alam, kota Banda Aceh
Sigli
0653-23111
0653 - 23180
Jl. Profesor Abdul Majid Ibrahim No.32,
Gampong Asan, Sigli
Langsa
0641 - 22111, 22723
0641 - 23688
Rumah Toko No.7 Blok A, Jl. Teuku Umar, Paya
Bujuk Blang Pase, Kota Langsa
Lhoksumawe/ KC
0645 - 46111
0645 - 46119
Jl. Samudera No.7, Kampung Jawa, Banda
Sakti, Kota Lhokseumawe.
Medan - Pemuda/
KC
061 - 4560111
061 - 4563111
Jl. Pemuda No. 13 Medan
Medan Deli
061 - 6622312
061 - 6612035
Jl. Kom. Laut Yos Sudarso Komplek Gesit
Agung Blok A No. 7A Pasar Palapa-Pulo
Brayan Medan
Deli Tua
061 - 7880535
061 - 7874817
Jl. Brigjen Zein Hamid No. 09 C Medan
Sei Sikambing/ KC
061 - 8447230
061 - 8469387
Komplek Tomang Elok Jl. Gatot Subroto Blok
A8 No. 71 Medan
Petisah
061 - 4514127
061 - 4558279
Jl. Gatot Subroto No. 311 Medan
Binjai
061 - 8822723
061 - 8829461
Jl. Jenderal Sudirman No. 77 Binjai
Riau 2
Northern
Sumatera
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Bank Pundi Profile
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Management Report
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Pematang
Siantar
Rantau
Prapat
Medan Ladies
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Ambon
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FACSIMILE
Kendari
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Makasar
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Denpasar
ADDRESS
Pematang Siantar/
KC
0622 - 22424
0622 - 25211
Jl. Sutomo No.5 G dan 5 H, Kel. Proklamasi,
Kec. Siantar Barat, Kota Pematang Siantar
Tebing Tinggi
0621 - 24001, 23823,
21462, 325940
0621 - 24029
Jl. Thamrin No. 125 JJ Kel. Pasar Gambir, Kec.
Tebingtinggi Kota
Kisaran
0623 - 41266
0623 - 41677
Jl. Cokroaminoto No.26, Kel. Kisaran Kota, Kec.
Kota Kisaran Barat, Kab. Asahan
Rantau Prapat/ KC
0624 - 351155
0624 - 327879
Jl. Gatot Subroto No.2 C-D, Kel. Cendana, Kec.
Rantau Utara.
Kota Pinang
0624 - 95404, 95405
0624 - 95406
Jl. Jend. Sudirman No.68 B, Kel. Kota Pinang.
Padang Sidempuan
0634 - 27709
0634 - 26299
Jl. Jend. Sudirman No.62A, Kel. Wek II, Kec.
Padang Sidempuan.
Medan
061 - 4526888
061 - 4529595
Jl. Mayjen S. Parman No. 302 Medan
Makassar Sulawesi/ KC
0411 - 3630033
0411 - 3629512
Jl. Sulawesi No. 59 - 61 Makassar
Rantepao
0423 - 2810388
0423 - 25157
Jl. Pongtiku No. 60 Rantepao
Daya
0411 - 583860
0411 - 583441
Jl. Perintis Kemerdekaan Pusat Pertokoan
Tamalanrea Ruko Petak 16 Makassar
Sengkang
0485 - 324 379
0485 - 324014
Jl. Bau Mahmud No.4 Sengkang, Kec. Tempe,
Kab. Wajo
Ambon/ KC
0911 - 343633, 343 632
0911 - 343280
Jl. A.Y. Patty No. 68 (Depan Swlayan Planet
2000) Ambon
Manado - Sam
Ratulangi/ KC
0431 - 8880777
0431 - 8880676
Jl. Samratulangi No. 214 Manado
Tomohon
0431 - 317292
0431 - 3157263
Jl. Raya Kolongan No.198A Kec. Tomohon
Tengah, Tomohon
Bitung
0438 - 31118 0438 - 31119 Jl. Wolter Mongisidi No 10 A RT/RW 002/000,
LK IV Kel. Girian Weru Satu Kec Girian Kota
Bitung
Gorontalo (KC)
0435 - 826606
0435 - 826595
Jl. HB Jassin No. 2 Kota Selatan Kota
Gorontalo
Kendari - MT
Haryono/ KCU
0401- 3190031
0401 - 3193675
Jl. M. T. Haryono 142K-L Kendari
Kolaka
0405 - 2321108,
2321583, 2321586
0405 - 2321636
Jl. Khairil Anwar No. 47 Kolaka
Bau Bau
0402 - 282 4433, 282
4477, 282 1325
0402 - 282 4343
Jl. Murhum No.61A BauBau
Palu/ KCU
0451 - 487777
0451 - 486215
Jl. Emmy Saelan No. 65 Palu
Abepura/ KC
0967 - 585680, 586
517
0967 - 585575,
587215 Jl. Ayapo No. 1 Abepura
Sorong
0951 - 325899, 325912 0951 - 325902
Jl. Jend. Achmad Yani, Komplek Ruko Mega
Permai No. 7 Kota Sorong, Papua Barat
Timika
0901 - 3126901
0901 - 3126903
Jl. Budi Utomo No. 88 A depan Kantor Damri
Timika
Manokwari
0986 - 214529
0986 - 214750
Jl. Trikora Wosi No. 37 Manokwari
Makassar
0411 - 8111279
0411 - 8111256
Jl. DR. Ratulangi No.7 blok C3 - C4, Makassar
Denpasar Diponegoro/ KC
0361 - 268899
0361 - 254222
Jl. Diponegoro No 105 Denpasar, 80234
Buluh Indah
0361 - 422115
0361 - 419973
Jl. Raya Buluh Indah No. 198E-198F Denpasar,
80118
Sunset Road
0361 - 8947317
0361 - 8947189
Jl. Raya Sunset Road No 101 Blok D Kuta 80361
Manado
Eastern
Indonesia
Management Discussion and Analysis
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Business Report and Suport
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Bali Timur
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Bali & Nusa
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Corporate Information
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TELEPHONE
Address and Office Network
FACSIMILE
ADDRESS
Klungkung/ KC
0366 - 5596072,
5596075
0366 - 5596076
Jl Anyelir No 99 XX Klungkung 80714
Gianyar
0361 - 945052
0361 - 8958308
Jl. Dharma Giri No 21B Gianyar,80511
Tohpati
0361 - 462564
0361 - 462390
Jl. WR Supratman No 311X Denpasar, 80237
Kupang/ KC
0380 - 82966
0380 - 823750
Jl. A Yani No 69X RT 12, RW 01 Kel. Merdeka,
Kec. Kelapa Lima, Kupang 85225
Atambua
0389 - 22436
0389 - 22416
Jl. I J Kasimo No 99X, Kel. Beirafu, Kec
Atambua Barat. Kab. Belu 85711
Soe
0888 - 21073
0388 - 22410
Jl. Diponegoro No 50, Kel. Taubneno, Kab
Timor Tengah Selatan 85511
Mataram Pejanggik/ KC
0370 - 634062
0370 - 634952
Jl. Pejanggik No 65B Karang Wanasara,
Kel. Cilinaya, Kec. Cakranegara, Kota Mataram
83121
Bima
0374 - 647112
0374 - 44234
Jl. Tongkol No 21, Kel. Paruga Kec. Rasanae
Barat, Bima 84113
Pancor
0376 - 23333
0376 - 22289
Jl. Tuan Guru Haji Zainudin Abdul Majid No
46C, Lingk. Muhajirin kel. Pancor, Kec. Selong,
Lombok Timur 83612
Praya
0370 - 655426
0370 - 655440
Jl. Jend. Sudirman No 10 A, Praya,Kel. Praya.
Kec. Praya. Kab Lombok Tengah, NTB 83511
Sumbawa
0371 - 625333
0371 - 625338
Jl. Hasanudin No 68 Sumbawa 84313
Singaraja - A. Yani/
KC
0362 - 29069
0362 - 28495
Jl. A Yani No 102 Singaraja 81116
Negara
0365 - 44251
0365 - 44250
Jl. Ngurah Rai No 99X, Kel. Dauhwaru,
Kec. Jembrana, Kab. Jembrana 82217
Tabanan
0361 - 8941618
0361 - 8941103,
8941620
Jl. Ir. Soekarno No 99X, Kel. Banjar Anyar
Kec. Kediri, Tabanan 82121
Mataram
Singaraja
Audit Report
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
191
Bank Pundi Profile
Management Report
Corporate Governance Report
RESPONSIBILITY FOR
ANNUAL REPORT
192
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Management Discussion and Analysis
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
193
Bank Pundi Profile
194
Management Report
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Corporate Governance Report
Management Discussion and Analysis
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
Audit Report
PT. BANK PUNDI INDONESIA, Tbk.
(d/h PT. Bank Eksekutif
Internasional, Tbk.)
LAPORAN KEUANGAN
DAN LAPORAN AUDITOR INDEPENDEN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL
31 DESEMBER 2014 DAN 2013
(MATA UANG RUPIAH)
PT. BANK PUNDI INDONESIA, Tbk.
(Formerly PT. Bank Eksekutif
Internasional, Tbk.)
FINANCIAL STATEMENTS
AND REPORT OF INDEPENDENT AUDITORS
FOR THE YEARS ENDED
DECEMBER 31, 2014 AND 2013
(INDONESIAN CURRENCY)
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
195
2
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
DAFTAR ISI / TABLE OF CONTENTS
Hal / Pages
LAPORAN AUDITOR INDEPENDEN / INDEPENDENT AUDITORS’ REPORT
i – ii
LAPORAN POSISI KEUANGAN / STATEMENTS OF FINANCIAL POSITION
1–2
LAPORAN LABA RUGI KOMPREHENSIF/ STATEMENTS OF
COMPREHENSIVE INCOME
3
LAPORAN PERUBAHAN EKUITAS / STATEMENTS OF
CHANGES IN EQUITY
4
LAPORAN ARUS KAS / STATEMENTS OF CASH FLOWS
5–6
CATATAN ATAS LAPORAN KEUANGAN / NOTES TO
FINANCIAL STATEMENTS
7 – 84
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
3
4
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
5
PT BANK PUNDI INDONESIA, Tbk
LAPORAN POSISI KEUANGAN
TANGGAL 31 DESEMBER 2014
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
PT BANK PUNDI INDONESIA, Tbk
STATEMENTS OF FINANCIAL POSITION
AS OF DECEMBER 31, 2014
(Expressed in million Rupiah, unless otherwise specified)
2014
2013
ASET
ASSETS
Kas
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada Bank Indonesia
dan bank lain
Efek-efek
Kredit pihak ketiga – setelah dikurangi
cadangan kerugian penurunan nilai
pada 31 Desember 2014 dan 2013
masing-masing sebesar Rp159.101
dan Rp236.065
Pendapatan bunga yang masih akan
diterima
Biaya dibayar dimuka
Aset tetap – setelah dikurangi
akumulasi penyusutan pada
31 Desember 2014 dan 2013
masing-masing sebesar Rp203.666
dan Rp152.070
Agunan yang diambil alih
– setelah dikurangi cadangan
kerugian penurunan nilai pada
31 Desember 2014 dan 2013
masing-masing sebesar Rp776
dan Rp6.843
Aset pajak tangguhan
Aset lain-lain
2f, 3, 36, 37
2f, 2g, 4, 36, 37
2f, 2g, 5, 36, 37
2f, 2h, 6, 35
36,37
2f,2i,7, 35,
36, 37
2d, 2f, 2j, 8,
26, 35, 36, 37
41.812
660.836
18.783
656.797
44.477
596.080
6.585
470.225
624.614
513.584
6.419.108
6.552.710
2f, 9, 36, 37
111.059
91.537
2k, 10
2d, 2l, 11, 35
83.374
126.164
94.756
176.035
Prepaid expenses
Fixed assets - net of accumulated
depreciation as of December 31, 2014
and 2013 amounting to Rp203,666
and Rp152,070, respectively
2m, 2s, 12, 26
1.467
29.246
Foreclosed asset - net
allowance for impairment losses
as of December 31, 2014 and 2013
amounted to Rp776 and Rp6,843,
respectively
105.997
194.035
76.620
351.269
Deferred tax assets
Other assets
9.044.046
9.003.124
TOTAL ASSETS
2d, 2w, 30c
2n, 2s, 13,
26, 36, 37
JUMLAH ASET
6
Cash
Current accounts with Bank Indonesia
Current accounts with other banks
Placements with Bank Indonesia
and other banks
Securities
Loan third parties – net allowance
for impairment losses as of
December 31, 2014 dan 2013,
amounting to Rp159,101 and
Rp236,065, respectively
Accrued interest receivable
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak terpisahkan
See accompanying Notes to Financial Statements which are an integral part of the Financial
dari Laporan Keuangan secara keseluruhan
Statements taken as a whole
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
-1-
PT BANK PUNDI INDONESIA, Tbk
LAPORAN POSISI KEUANGAN (LANJUTAN)
31 DESEMBER 2014
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
PT BANK PUNDI INDONESIA, Tbk
STATEMENTS OF FINANCIAL POSITION (CONTINUED)
AS OF DECEMBER 31, 2014
(Expressed in million Rupiah, unless otherwise specified)
2014
2013
LIABILITAS DAN EKUITAS
Liabilitas segera
Simpanan dari nasabah
- Pihak ketiga
- Pihak berelasi
Simpanan dari bank lain
– pihak ketiga
Liabilitas atas efek-efek yang dijual
dengan janji dibeli kembali
Utang pajak
Pinjaman dari pihak berelasi
Liabilitas imbalan pasca kerja
Liabilitas lain-lain
JUMLAH LIABILITAS
LIABILITIES AND EQUITY
2f, 2o, 14, 36, 37
40.093
39.897
7.557.192
7.635.710
81.854
37.751
477.282
211.411
-
101.813
21.993
129.638
58.504
41.344
48.609
129.638
52.976
27.403
8.407.900
8.285.208
21
1.075.512
1.075.512
22
2f
24.025
-
24.025
(37.403)
(463.391)
(344.218)
EQUITY
Share capital – Rp100
(full amount) par value per share
Authorized -20,000,000,000 shares
Issued and fully paid 10,755,117,153 shares in
December 31, 2014 and 2013
Additional paid-in capital
Unrealized loss on
available for sale securities
Deficits
636.146
717.916
TOTAL EQUITY
9.044.046
9.003.124
TOTAL LIABILITIES
2f, 2p, 15, 35,
36, 37
2e, 2p, 15, 33,
35, 36, 37
2f, 2q, 16, 35,
36, 37
2f, 2r, 17, 36
2w, 18, 30b
2e, 19, 33, 36, 37
2d, 2x, 31
2aa, 20, 36, 37
EKUITAS
Modal saham – nilai nominal
Rp100 (nilai penuh) per saham,
Modal dasar – 20.000.000.000 saham.
Modal ditempatkan dan
disetor penuh 10.755.117.153 saham
pada 31 Desember 2014 dan 2013
Tambahan modal disetor
Rugi belum direalisasi
efek tersedia untuk dijual
Defisit
JUMLAH EKUITAS
JUMLAH LIABILITAS
Liabilities due immediately
Deposits from customers
- Third parties
- Related parties
Deposits from other banks
– third parties
Securities sold under repurchase
agreement
Tax payables
Loan from affiliates
Post employments benefit liabilities
Other liabilities
TOTAL LIABILITIES
DAN EKUITAS
AND EQUITY
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak terpisahkan
See accompanying Notes to Financial Statements which are an integral part of the Financial
dari Laporan Keuangan secara keseluruhan
Statements taken as a whole
-2-
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
7
PT BANK PUNDI INDONESIA, Tbk
LAPORAN LABA RUGI KOMPREHENSIF
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2014
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
PENDAPATAN (BEBAN)
OPERASIONAL
Pendapatan bunga
Beban bunga
Beban operasional lainnya
Umum dan administrasi
Tenaga kerja dan tunjangan
2013
1.679.997
(875.581)
1.620.706
(647.757)
804.416
972.949
Interest income – net
112.289
98
91.870
1.507
140
11.398
123.785
17.595
111.112
928.201
1.084.061
2f, 26
(122.973)
(101.141)
2u, 27
(273.845)
(679.612)
(268.128)
(702.345)
(953.457)
(970.473)
(148.229)
12.447
NET OPERATING INCOME (LOSS)
(321)
89.982
NON-OPERATING INCOME
(EXPENSES) – NET
(148.550)
102.429
INCOME (LOSS) BEFORE
INCOME TAX
2t, 23, 35
2t, 24, 35
2u, 25
2f
2u
JUMLAH PENDAPATAN
OPERASIONAL
Penyisihan kerugian penurunan nilai
aset keuangan – bersih
2014
OPERATING INCOME
(EXPENSES)
Interest income
Interest expenses
Pendapatan bunga – bersih
Pendapatan operasional lainnya
Administrasi
Keuntungan penjualan efek
Keuntungan dari perubahan nilai wajar
atas aset keuangan yang diukur pada
nilai wajar melalui laporan
laba rugi - bersih
Lain-lain – bersih
PT BANK PUNDI INDONESIA, Tbk
STATEMENTS OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED
DECEMBER 31, 2014
(Expressed in million Rupiah, unless otherwise specified)
2u, 28
LABA (RUGI) OPERASIONAL
Other operating income
Administrative
Gain on sale of securities
Gain from changes in fair value
of financial assets at fair value
through profit and loss – net
Others – net
TOTAL OPERATING
INCOME
Provision of impairment losses on
financial assets – net
Other operating expenses
General and administrative
Personnel
BERSIH
PENDAPATAN (BEBAN)
NON OPERASIONAL BERSIH
29
LABA (RUGI) SEBELUM PAJAK
PENGHASILAN
MANFAAT (BEBAN) PAJAK
PENGHASILAN
Pajak tangguhan
29.377
29.377
(6.157)
(6.157)
(119.173)
96.272
NET INCOME (LOSS)
37.403
(32.540)
Other comprehensive gain (loss) –
net gain (loss) from changes in fair
value of available for sale securities
(81.770)
63.732
TOTAL NET COMPREHENSIVE
INCOME (LOSS)
DASAR (rupiah penuh)
(11,08)
8,95
BASIC (full amount)
DILUSIAN (rupiah penuh)
(11,08)
8,95
DILUTED (full amount)
2d, 2w, 30d
LABA (RUGI) BERSIH
Laba (rugi) komprehensif lain –
keuntungan (kerugian) atas perubahan
nilai wajar dari efek-efek dalam
kelompok tersedia untuk dijual – bersih
JUMLAH LABA (RUGI) BERSIH
KOMPREHENSIF
LABA (RUGI) PER SAHAM
EARNING (LOSS) PER SHARE
2y, 32
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak terpisahkan
See accompanying Notes to Financial Statements which are an integral part of the Financial
dari Laporan Keuangan secara keseluruhan
Statements taken as a whole
-3-
8
INCOME TAX BENEFIT
(EXPENSES)
Deferred tax
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
9
-
Jumlah rugi bersih tahun berjalan
21
24.025
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak terpisahkan dari Laporan Keuangan secara keseluruhan
Saldo per 31 Desember 2014
1.075.512
-
-
Laba bersih atas perubahan nilai
wajar dari efek-efek dalam kelompok
tersedia untuk dijual
32
24.025
1.075.512
21
Saldo per 31 Desember 2013
-
-
32
Jumlah laba bersih tahun berjalan
-
24.025
-
1.075.512
-4-
(463.391)
(119.173)
-
(344.218)
96.272
-
(440.490)
Defisit/
Deficit
Balance as of December 31, 2014
Total net loss for the year
(119.173)
636.146
Net gain from changes in fair value of
available for sale securities
37.403
Total net income for the year
96.272
Balance as of December 31, 2013
Net loss from changes in fair value of
available for sale securities
(32.540)
717.916
Balance as of January 1, 2013
654.184
Jumlah ekuitas/
Total equity
PT BANK PUNDI INDONESIA, Tbk
STATEMENTS OF CHANGES IN EQUITY
FOR THE YEAR ENDED
DECEMBER 31, 2014
(Expressed in million Rupiah, unless otherwise specified)
See accompanying Notes to Financial Statements which are an integral part of the Financial Statements taken as a whole
-
-
37.403
(37.403)
-
(32.540)
(4.863)
Laba (rugi) belum
direalisasi atas
efek tersedia
Tambahan modal
untuk dijual/
disetor/
Unrealized gain
Additional paid- (loss) on available
in capital
for sale securities
Kerugian bersih atas perubahan nilai
wajar dari efek-efek dalam kelompok
tersedia untuk dijual
Saldo per 1 Januari 2013
Catatan/
Notes
Modal saham ditempatkan dan
disetor penuh/
Share capital authorized issued
and fully paid
PT BANK PUNDI INDONESIA, Tbk
LAPORAN PERUBAHAN EKUITAS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2014
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA, Tbk
LAPORAN ARUS KAS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2014
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan bunga
Pembayaran bunga
Penghasilan operasional lainnya
- bersih
Pembayaran beban umum dan
administrasi
Pembayaran beban tenaga kerja
dan tunjangan
Pendapatan (beban) non
operasional – bersih
Arus kas sebelum perubahan
aset dan liabilitas operasi
Penurunan (kenaikan) aset operasi:
Efek-efek
Kredit
Biaya dibayar dimuka
Agunan yang diambil alih dan aset
lain-lain
Kenaikan (penurunan) liabilitas
operasi:
Liabilitas segera
Simpanan dari nasabah
Simpanan dari bank lain
Liabilitas atas efek-efek yang dijual
dengan janji dibeli kembali
Utang pajak
Liabilitas lain-lain
Kas bersih diperoleh dari
(digunakan untuk)
aktivitas operasi
PT BANK PUNDI INDONESIA, Tbk
STATEMENTS OF CASH FLOWS
FOR THE YEAR ENDED
DECEMBER 31, 2014
(Expressed in million Rupiah, unless otherwise specified)
2014
2013
1.628.323
(871.043)
123.687
1.615.421
(639.126)
109.465
(218.647)
(203.677)
(673.795)
(697.752)
(296)
2.498
(11.771)
186.829
(12.870)
41.329
11.382
(28.388)
(341.010)
(1.311.717)
20.837
(63.338)
(4.343)
(34.415)
265.871
(101.813)
5.183
916.819
180.310
101.813
2.484
14.634
2.516
6.510
142.100
(295.248)
Increase (decrease) in operating
liabilities:
Liabilities due immediately
Deposits from customers
Deposits from other banks
Securities sold under repurchased
agreement
Tax payables
Other liabilities
Net cash provided by (used in)
operating activities
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak terpisahkan
See accompanying Notes to Financial Statements which are an integral part of the Financial
dari Laporan Keuangan secara keseluruhan
Statements taken as a whole,
-5-
10
CASH FLOWS FROM
OPERATING ACTIVITIES
Receipts of interest
Payment of interest
Receipts of other operating
income – net
Payment of general and
administrative expenses
Payment of personnel expenses
and benefit
Non-operating income
(expenses) – net
Cash flow before changes in
operating assets and liabilities
Decrease (increase) in operating assets:
Securities
Loans
Prepaid expenses
Foreclosed asset and other assets
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
LAPORAN ARUS KAS (LANJUTAN)
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL
31 DESEMBER 2014
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
ARUS KAS DARI
AKTIVITAS INVESTASI
Hasil penjualan aset tetap
Perolehan aset tetap
11, 29
11
PT BANK PUNDI INDONESIA, Tbk
STATEMENTS OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED
DECEMBER 31, 2014
(Expressed in million Rupiah, unless otherwise specified)
2014
2013
CASH FLOWS FROM
INVESTING ACTIVITIES
Proceeds from sale of fixed assets
Acquisition of fixed assets
183.326
(4.576)
55
(12.678)
Kas bersih diperoleh dari (digunakan
untuk) aktivitas investasi
178.750
(12.623)
Net cash provided by (used in)
investing
KENAIKAN (PENURUNAN)
BERSIH KAS DAN SETARA
KAS
320.850
(307.871)
NET INCREASE (DECREASE)
IN CASH AND CASH
EQUIVALENTS
KAS DAN SETARA KAS
AWAL TAHUN
1.117.367
1.425.238
CASH AND CASH EQUIVALENTS
AT THE BEGINNING OF YEARS
KAS DAN SETARA KAS
1.438.217
1.117.367
CASH AND CASH EQUIVALENTS
AKHIR TAHUN
Kas dan setara kas akhir tahun
terdiri dari:
Kas
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada Bank Indonesia
dan bank lain*)
Efek-efek*)
AT THE END OF YEARS
3
4
5
6
41.812
660.836
18.783
656.797
44.477
596.080
6.585
470.225
7
59.989
1.438.217
1.117.367
*) Jatuh tempo sampai dengan tiga
bulan sejak tanggal perolehan
Cash and cash equivalents at the
end of the years consist of:
Cash
Current account with Bank Indonesia
Current account with other banks
Placements with Bank Indonesia
and other bank*)
Securities*)
*) Maturity within three months from
acquisition date
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak terpisahkan
See accompanying Notes to Financial Statements which are an integral part of the Financial
dari Laporan Keuangan secara keseluruhan
Statements taken as a whole,
-6-
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
11
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
UMUM
a.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
1.
Pendirian dan Informasi Umum
a. Establishment and General Information
PT Bank Pundi Indonesia, Tbk (“Bank”), didirikan
pada tanggal 11 September 1992. Akta pendirian telah
disahkan oleh Menteri Kehakiman Republik Indonesia
tanggal 10 Nopember 1992 dan diumumkan dalam
Berita Negara Republik Indonesia No. 103, Tambahan
No. 6651 tanggal 26 Desember 1992.
PT Bank Pundi Indonesia, Tbk (“the Bank”) was
established on September 11, 1992. The Deed of
Establishment was approved by the Minister of Justice
of the Republic of Indonesia on November 10, 1992
and published in Supplement No. 6651 of the State
Gazette of Republic Indonesia No. 103 dated
December 26, 1992.
Bank memulai aktivitas operasi di bidang perbankan
pada tanggal 9 Agustus 1993.
The Bank started its commercial banking operations
on August 9, 1993.
Sesuai dengan perubahan Anggaran Dasar pada Akta
No. 104 tanggal 30 Juni 2010 dari Fathiah Helmi, S.H.,
notaris di Jakarta, “PT Bank Eksekutif Internasional
Tbk” telah berubah nama menjadi “PT Bank Pundi
Indonesia Tbk”. Perubahan Anggaran Dasar ini telah
disetujui oleh Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia dengan Surat No. AHU37404.AH.01.02 Tahun 2010 tanggal 28 Juli 2010.
Perubahan nama tersebut telah disetujui oleh Bank
Indonesia melalui Surat Keputusan Gubernur Bank
Indonesia No. 12/58/KEP.GBI/2010 tanggal 23
September 2010.
Based on the Bank’s Articles of Association’s
amendment by Deed No. 104 dated June 30, 2010 of
Fathiah Helmi, S.H., Notary in Jakarta, “PT Bank
Eksekutif Internasional Tbk” has changed its name to
“PT Bank Pundi Indonesia Tbk”. These amendment
were approved by Minister of Law and Human Rights
of the Republic of Indonesia in his Decision Letter No.
AHU-37404.AH.01.02 Year 2010 dated July 28, 2010.
The change in the Bank’s name had been approved by
Bank Indonesia through Decision Letter of the
Governor of Bank Indonesia No. 12/58/KEP.GBI/2010
dated September 23, 2010.
Anggaran Dasar Bank telah mengalami beberapa
kali perubahan, terakhir dengan Akta No. 58 tanggal
28 Nopember 2012 dari Fathiah Helmi, S.H., Notaris
di Jakarta, mengenai kewenangan Direksi dan
peningkatan modal disetor. Perubahan Anggaran Dasar
ini telah disetujui oleh Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dengan Surat No. AHUAH.01.10-45068 tahun 2012 tanggal 20 Desember
2012.
The Bank’s Articles of Association has been amended
several times, most recently by Deed No. 58 dated
November 28, 2012 of Fathiah Helmi, S.H., Notary in
Jakarta, concerning powers of directors and
increase of paid in capital. These amendments
were approved by the Minister of Law and Human
Rights of the Republic of Indonesia in his Decision
Letter No. AHU-AH.01.10-45068 Year 2012 dated
December 20, 2012.
Berdasarkan pasal 3 Anggaran Dasar Bank, ruang
lingkup kegiatan Bank bergerak dalam bidang
keuangan dan pembiayaan sesuai dengan peraturan
perundang-undangan yang berlaku di Negara Republik
Indonesia. Saat ini Bank berstatus Bank non devisa
yang fokus pada pembiayaan Usaha Mikro Kecil dan
Menengah.
Based on Article 3 of the Bank’s Articles of
Association, the scope of its activities is in finance
business and all other financing in accordance with
the Laws prevailing in Indonesia. Currently the Bank
is a non-foreign exchange bank focusing on financing
Micro, Small and Medium Enterprises.
Bank memperoleh izin usaha sebagai bank umum
berdasarkan surat keputusan Menteri Keuangan
No.673/KMK.017/1993 tanggal 23 Juni 1993.
The Bank obtained a license as a commercial bank
based on the decision letter No.673/KMK.017/1993 of
the Minister of Finance dated June 23, 1993.
PT Recapital Securities dan PT Recapital Advisors,
didirikan di Republik Indonesia, masing-masing adalah
entitas induk dan entitas induk terakhir Bank.
PT Recapital Securities and PT Recapital Advisors,
incorporated in the Republic of Indonesia, are the
parent company and ultimate parent company of the
Bank, respectively.
Kantor Pusat Bank berlokasi di Jl. Fatmawati No. 12
Jakarta. Pada tanggal 31 Desember 2014 dan 2013
jumlah jaringan cabang-cabang dan kantor-kantor
pembantu Bank adalah sebagai berikut:
The Bank’s head office is located in Jl. Fatmawati
No. 12 Jakarta. As of December 31, 2014 and 2013, the
number of the Bank’s branches and representative
office were as follows:
-7-
12
GENERAL
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
UMUM (lanjutan)
a.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
1.
Pendirian dan Informasi Umum (lanjutan)
Kantor Pusat
Kantor Cabang
Kantor Cabang Pembantu
GENERAL (continued)
a.
2014
1
48
159
2013
1
48
159
Pada tanggal 31 Desember 2014 dan 2013 Bank
mengoperasikan masing-masing 165 dan 107
Anjungan Tunai Mandiri (ATM).
b.
Establishment and General Information (continued)
Head Office
Branch Office
Supporting Branch Office
As of December 31, 2014 and 2013 the Bank operates
165 and 107 Automated Teller Machines (ATMs),
respectively.
Penawaran Umum
b.
Public Offering
Pada tanggal 22 Juni 2001, Bank memperoleh
pernyataan efektif dari Ketua Badan Pengawas Pasar
Modal
(BAPEPAM)
dengan
suratnya
No. S-1531/PM/2001 untuk melakukan penawaran
umum
saham
kepada
masyarakat
sebanyak
277.500.000 saham dengan nilai nominal Rp100 (nilai
penuh) per saham dan harga penawaran Rp140 (nilai
penuh) per saham. Secara bersamaan diterbitkan
55.500.000 Waran Seri I yang menyertai seluruh
saham yang ditawarkan dalam rangka Penawaran
Umum tersebut secara cuma-cuma. Waran tersebut
memberikan hak kepada pemegangnya untuk
melakukan pembelian saham baru yang dikeluarkan
dari portepel dengan nilai nominal Rp100 (nilai penuh)
per saham dengan harga Rp175 (nilai penuh) per
saham mulai tanggal 13 Januari 2003 sampai dengan
tanggal
12
Juli
2004.
Pada
tanggal
13 Juli 2001, saham tersebut telah dicatatkan pada
Bursa Efek Indonesia (dahulu Bursa Efek Jakarta).
Pada tanggal 31 Desember 2004, tidak ada waran yang
dikonversi menjadi saham dan semua hak untuk
membeli saham sudah berakhir.
On June 22, 2001, the Bank obtained approval from the
Chairman of the Capital Market Supervisory Board
(BAPEPAM) in his letter No. S-1531/PM/2001 to offer
its shares to the public at a maximum of 277,500,000
shares with a nominal value of Rp100 (full amount)
per share for an offering price of Rp140 (full amount)
per share. Simultaneously, the Bank issued 55,500,000
Series I Warrants accompanying the shares offered in
the Public Offering. The warrants entitle the holder to
purchase newly issued shares of the portfolio with a
nominal value of Rp100 (full amount) per share at a
price of Rp175 (full amount) per share
from January 13, 2003 until July 12, 2004.
On July 13, 2001, these shares were listed on the
Indonesia Stock Exchange (formerly Jakarta Stock
Exchange). As of December 31, 2004, no conversion of
warrants is made and all the rights to purchase
through warrants has expired.
Untuk meningkatkan permodalan Bank, yang
berdampak terhadap peningkatan jumlah efek, Bank
telah melakukan beberapa aksi korporasi berupa
penawaran umum terbatas sebagaimana dijelaskan
dibawah ini:
To increase the capital of the Bank , which resulted in
increased number of shares, the Bank has conducted
several corporate actions such as limited public
offering rights issue, as described below:
-
-
Pada tanggal 30 Juni 2010, Bank memperoleh
pernyataan efektif dari Ketua Badan Pengawas
Pasar Modal dan Lembaga Keuangan (BapepamLK) dengan suratnya No. S-5949/BL/2010 untuk
melakukan penawaran umum terbatas I dalam
rangka penerbitan Hak Memesan Efek Terlebih
Dahulu kepada para pemegang saham sejumlah
5.122.500.000 saham biasa. Setiap pemegang
saham yang memiliki 1 saham lama berhak
membeli 6 saham baru dengan nilai nominal
Rp100 (nilai penuh) per saham dengan harga
penawaran sebesar Rp100 (nilai penuh) per
saham.
On June 30, 2010, the Bank obtained the notice of
effectivity from the Chairman of the Capital
Market and Financial Institution Supervisory
Board (Bapepam-LK) in his Letter No. S5949/BL/2010 related to its approval of the
limited public offering I for the issuance of preemptive rights for existing shareholders at
5,122,500,000 common shares. The holder can
exercise the right to purchase 6 new shares for
every 1 share held with a nominal value of Rp100
(full amount) per share at Rp100 (full amount) per
share.
-8-
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
13
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
UMUM (lanjutan)
b.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
1.
Penawaran Umum (lanjutan)
GENERAL (continued)
b.
-
Pada tanggal 15 September 2011, Bank
memperoleh pernyataan efektif dari Ketua
Bapepam-LK
dengan
suratnya
No.
10116/BL/2011 untuk melakukan penawaran
umum terbatas II dalam rangka penerbitan Hak
Memesan Efek Terlebih Dahulu kepada para
pemegang saham berjumlah 3.282.262.230 saham
biasa. Setiap pemegang saham yang memiliki 6
saham lama berhak membeli 5 saham baru dengan
nilai nominal Rp100 (nilai penuh) per saham
dengan harga penawaran sebesar Rp100 (nilai
penuh) per saham.
-
On September 15, 2011, the Bank obtained the
notice of effectivity from the Chairman of the
Bapepam-LK in his Letter No. 10116/BL/2011
related to its approval of the limited public
offering II for the issuance of pre-emptive rights
for
existing
shareholders
amounted
to
3,282,262,230 common shares. The holder can
exercise the right to purchase 5 new shares for
every 6 shares held with a nominal value of Rp100
(full amount) per share at Rp100 (full amount) per
share.
-
Pada tanggal 30 Agustus 2012, Bank memperoleh
pernyataan efektif dari Ketua Bapepam-LK
dengan suratnya No. 10485/BL/2012 untuk
melakukan penawaran umum terbatas III dalam
rangka penerbitan Hak Memesan Efek Terlebih
Dahulu kepada para pemegang saham berjumlah
1.496.604.923 saham biasa. Setiap pemegang
saham yang memiliki 100 saham lama berhak
membeli 27 saham baru dengan nilai nominal
Rp100 (nilai penuh) per saham dengan harga
penawaran sebesar Rp120 (nilai penuh) per
saham.
-
On August 30, 2012, the Bank obtained the notice
of effectivity from the Chairman of the BapepamLK in his Letter No. 10485/BL/2012 related to its
approval of the limited public offering III for the
issuance of pre-emptive rights for existing
shareholders amounted to 1,496,604,923 common
shares. The holder can exercise the right to
purchase 27 new shares for every 100 shares held
with a nominal value of Rp100 (full amount) per
share at Rp120 (full amount) per share.
Jumlah saham Bank yang tercatat di Bursa Efek
Indonesia sebanyak 10.755.117.153 lembar saham
pada tanggal 31 Desember 2014 dan 2013.
c.
Public Offering (continued)
Total of Bank's shares listed on the Indonesia Stock
Exchange as of December 31, 2014 and 2013 are
10,755,117,153 shares.
Susunan Pengurus Bank
c.
Composition of the Bank’s Management
As of December 31, 2014, the members of the Bank’s
Boards of Commissioners and Directors based on
Notarial Deed No. 33 dated November 10, 2014 of
Fathiah Helmi, S.H., Notary in Jakarta, are as follows:
Pada tanggal 31 Desember 2014, susunan Dewan
Komisaris dan Direksi berdasarkan Akta No. 33
tanggal 10 November 2014 dari Fathiah Helmi, S.H.,
Notaris di Jakarta, adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama (Independen)
Endriartono Sutarto
Komisaris (Independen)
I Goesti V. Bagoes Oka
Komisaris *)
Y. A. Didik Cahyanto
Komisaris **)
Paulus Wiranata
*)
Akan efektif setelah lulus uji kemampuan dan
*)
kepatutan oleh Otoritas Jasa Keuangan
**) Telah lulus uji kemampuan dan kepatutan
**)
berdasarkan Surat Otoritas Jasa Keuangan No.
SR-239/D.03/2014 tanggal 22 Desember 2014.
Direksi
Direktur Utama ***)
Direktur Operasional
Direktur Bisnis
Direktur Kepatuhan
Direktur Human Capital
Direktur Keuangan ****)
Ivy Santoso
Maximianus Puguh Djiwanto
Beni Nurtantijo
Taufik Hakim
Lungguk Gultom
Noor Romawibowo D.
-9-
14
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Board of Commissioners
President Commissioner (Independent)
Commissioner (Independent)
Commissioner *)
Commissioner **)
Effective after comply the fit and proper test
from Indonesia Financial Services Authority.
Complied the fit and proper test from Indonesia
Financial Services Authority through letter No.
SR-239/D.03/2014 dated December 22, 2014.
Board of Directors
President Director ***)
Operational Director
Business Director
Compliance Director
Human Capital Director
Finance Director ****)
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
UMUM (lanjutan)
c.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
1.
Susunan Pengurus Bank (lanjutan)
***)
GENERAL (continued)
c.
Telah lulus uji kemampuan dan kepatutan
berdasarkan Surat Otoritas Jasa Keuangan No.
SR-09/D.03/2015 tanggal 28 Januari 2015.
***)
****) Telah lulus uji kemampuan dan kepatutan
berdasarkan Surat Otoritas Jasa Keuangan No.
SR-19/D.03/2015 tanggal 17 Februari 2015.
Pada tanggal 31 Desember 2013, susunan Dewan
Komisaris dan Direksi berdasarkan Akta No.106
tanggal 25 Juni 2013 dari Fathiah Helmi, S.H., Notaris
di Jakarta, adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama (Independen)
Komisaris
Komisaris (Independen)
Direksi
Direktur Utama
Direktur Operasional
Direktur Bisnis
Direktur Kepatuhan
Direktur Human Capital
Direktur Keuangan
Complied the fit and proper test from Indonesia
Financial Services Authority through letter No.
SR-19/D.03/2015 dated February 17, 2015.
As of December 31, 2013, the members of the Bank’s
Boards of Commissioners and Directors based on
Notarial Deed No.106 dated June 25, 2013 of Fathiah
Helmi, S.H., Notary in Jakarta, are as follows:
Board of Directors
President Director
Operational Director
Business Director
Compliance Director
Human Capital Director
Finance Director
Paulus Wiranata
Beni Nurtantinjo
Ramono Sukadis
Taufik Hakim
Lungguk Gultom
Maximianus Puguh Djiwanto
The Bank’s Audit Committee as of December 31, 2014
and 2013 are as follows:
2013
I Goesti V. Bagoes Oka I Goesti V. Bagoes Oka
Edison S.T. Marbun
Edison S.T. Marbun
Troy Trijono
Troy Trijono
Audit Committee
Chairman, concurrent member
Members
The Bank’s Corporate Secretary and Head of Internal
Audit as of December 31, 2014 and 2013 are as
follows:
Susunan Corporate Secretary dan Ketua Satuan Kerja
Audit Internal pada tanggal 31 Desember 2014 dan
2013 adalah sebagai berikut:
Christiana M. Damanik
Haryadi
Jumlah karyawan Bank pada tanggal 31 Desember
2014 dan 2013 masing-masing adalah 6.189 dan 8.130
karyawan (tidak diaudit).
d.
Board of Commissioners
President Commissioner (Independent)
Commissioner
Commissioner (Independent)
Endriartono Sutarto
Dedy Rifdy Ramsey
I Goesti V. Bagoes Oka
2014
Corporate Secretary
Ketua Satuan Kerja Audit Internal
Complied the fit and proper test from Indonesia
Financial Services Authority through letter No.
SR-09/D.03/2015 dated January 28, 2015.
****)
Susunan Komite Audit Bank pada tanggal 31
Desember 2014 dan 2013 adalah sebagai berikut:
Komite Audit
Ketua, merangkap anggota
Anggota
Composition of the Bank’s Management (continued)
Corporate Secretary
Head of Internal Audit
As of December 31, 2014 and 2013 the Bank has a
total of 6,189 and 8,130 employees, respectively
(unaudited).
Persetujuan Laporan Keuangan
d.
Laporan keuangan telah disetujui Direksi untuk
diterbitkan tanggal 6 Maret 2015.
Approval of Financial Statements
The financial statements were approved and authorized
for issue by the Directors on March 6, 2015.
- 10 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
15
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
PENTING
a.
KEBIJAKAN
AKUNTANSI
Pernyataan
Kepatuhan
Akuntansi Keuangan (SAK)
YANG
terhadap
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Standar
SUMMARY
POLICIES
a.
Laporan keuangan telah disusun dan disajikan sesuai
dengan SAK di Indonesia, yang mencakup Pernyataan
Standar Akuntansi Keuangan (PSAK) dan Interprestasi
Standar Akuntansi Keuangan (ISAK) yang diterbitkan
oleh Dewan Standar Akuntansi Keuangan Ikatan
Akuntan Indonesia, termasuk beberapa standar baru
atau yang direvisi, yang berlaku efektif sejak tanggal 1
Januari 2014, serta peraturan-peraturan mengenai
Pedoman Penyajian dan Pengungkapan Laporan
Keuangan yang diterbitkan oleh Otoritas Jasa
Keuangan (OJK) dan Pedoman Akuntansi Perbankan
Indonesia (PAPI) 2008.
b.
c.
Dasar pengukuran
keuangan
dan
penyusunan
SIGNIFICANT
ACCOUNTING
Statement of compliance with Financial Accounting
Standards (FAS)
The financial statements have been prepared and
presented in accordance with Financial Accounting
Standards in Indonesia, which comprise the Statement
of Financial Accounting Standards (SFAS) and
Interpretations of Financial Accounting Standards
(ISAK) issued by the Board of Financial Accounting
Standards of the Indonesia Institute of Accountants,
including applicable new or revised standards effective
January 1, 2014 and the Regulations regarding the
Presentation Guidelines and Disclosure of Financial
Statements issued by the Indonesia Financial Services
Authority (OJK) and the Accounting Guidelines for
Banking Industry (PAPI) 2008.
laporan
b.
Basis measurement and preparation of financial
statements
Laporan keuangan disusun berdasarkan konsep nilai
historis, kecuali dinyatakan secara khusus. Laporan
keuangan disusun dengan menggunakan metode akrual,
kecuali laporan arus kas dan beberapa akun yang
diukur berdasarkan penjelasan kebijakan akuntansi dari
akun yang bersangkutan.
The financial statements have been prepared using the
historical cost basis, unless otherwise stated. The
preparation of these financial statements was based on
accrual method, except for cash flows and certain
accounts which are measured on the basis explained in
the related accounting policies.
Laporan arus kas disusun dengan menggunakan metode
langsung yang dimodifikasi dengan mengelompokkan
arus kas dalam aktivitas operasi, investasi dan
pendanaan. Untuk tujuan laporan arus kas, kas dan
setara kas mencakup kas, giro pada Bank Indonesia,
giro pada bank lain, penempatan pada Bank Indonesia
dan bank lain serta efek-efek yang jatuh tempo dalam
waktu 3 (tiga) bulan sejak tanggal perolehan, sepanjang
tidak digunakan sebagai jaminan atas pinjaman yang
diterima serta tidak dibatasi penggunaannya.
The statements of cash flows are prepared using
modified direct method, with classifications of cash
flows into operating, investing and financing activities.
For the purpose of statements of cash flows, cash and
cash equivalents include cash, current accounts with
Bank Indonesia, current accounts with other banks,
placements with Bank Indonesia and other banks and
securities that mature within 3 (three) months from
acquisition date, as long as they are not being pledged
as collateral for borrowings nor restricted.
Mata uang pelaporan yang digunakan untuk
penyusunan laporan keuangan adalah mata uang
Rupiah, yang juga merupakan mata uang fungsional
Bank. Seluruh angka dalam laporan keuangan ini,
kecuali dinyatakan lain khusus, dibulatkan menjadi dan
disajikan dalam jutaan Rupiah yang terdekat.
The reporting currency used in the preparation of the
financial statements is Indonesian Rupiah, which also
represent the Bank functional currency. All figures in
the financial statements are rounded to and stated in
millions of Rupiah, unless otherwise stated.
Penerapan
Interpretasi
Keuangan (ISAK)
Standar
Akuntansi
c.
Adoption of Intrepretation of Statements Accounting
Standards (ISAK)
Dewan Standar Akuntansi Keuangan Indonesia
menerbitkan ISAK No. 28, “Pengakhiran Liabilitas
Keuangan dengan Instrumen Ekuitas” yang berlaku
efektif sejak tanggal 1 Januari 2014.
The Indonesian Financial Accounting Standards Board
issued Interpretation of ISAK No. 28, “Extinguishing
Financial Liabilities with Equity Instruments” which is
effective from January 1, 2014.
ISAK No. 28, “Pengakhiran Liabilitas Keuangan
dengan Instrumen Ekuitas”, mengatur ketika entitas
sebagai debitur ingin menyelesaikan liabilitas
keuangannya melalui mekanisme penerbitan instrumen
ekuitas (debt to equity swaps). Implementasi ISAK
tersebut tidak berdampak pada laporan keuangan Bank
pada tanggal 31 Desember 2014.
Interpretation of ISAK No. 28, “Extinguishing
Financial Liabilities with Equity Instruments”,
specifies when an entity as a debtor wants to settle its
financial liabilities through equity instrument issuance
mechanism (debt to equity swaps). Implementation of
the Interpretation of ISAK does not impact in financial
statements of Bank as of December 31, 2014.
- 11 -
16
OF
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
d.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Penggunaan Pertimbangan, Estimasi dan Asumsi
Signifikan oleh Manajemen
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
d.
ACCOUNTING
Use of Judgements, Estimates, and
Assumptions with Management
Significant
Beberapa estimasi dan asumsi dibuat dalam rangka
penyusunan laporan keuangan yang membutuhkan
pertimbangan
manajemen
dalam
menentukan
metodologi yang tepat untuk penilaian aset dan
liabilitasnya.
Some estimation and the assumption made in order to
the preparation of a financial statement that requires
considerations management in determining a
methodology which is proper to asset valuation and
liabilities.
Manajemen membuat estimasi dan asumsi yang
berdampak pada nilai aset dan liabilitas dalam satu
periode pelaporan, dimana estimasi dan asumsi tersebut
merupakan estimasi terbaik berdasarkan Standar
Akuntansi Keuangan di Indonesia.
Management make estimation and the assumption that
an impact on the value of its assets and liabilitas in one
period of reporting, where estimation and the
assumption is the best estimation based on Indonesian
Financial Accounting Standards
Estimasi dan asumsi dievaluasi secara terus menerus
dan berdasarkan pengalaman masa lalu serta faktorfaktor lain termasuk ekspektasi atas peristiwa yang
akan datang, yang mempengaruhi:
Estimation and the assumption is constantly evaluated
and based on past experience and other factors
including expectations of events to come affecting:
-
Penerapan kebijakan akuntansi.
-
The application of accounting policies.
-
Nilai aset dan liabilitas yang dilaporkan,
pengungkapan atas aset dan liabilitas kontinjensi
pada tanggal laporan posisi keuangan.
-
The reported amounts of assets and liabilities,
and disclosure of contingent assets and liabilities
at the date of the financial statements.
-
Jumlah pendapatan dan beban yang dilaporkan
selama periode pelaporan.
-
The reported amounts of revenues and expenses
reported during reporting period.
Pertimbangan
Judgements
Klasifikasi aset dan liabilitas keuangan
Classification of financial assets and liabilities
Bank menetapkan klasifikasi atas aset dan liabilitas
tertentu sebagai aset keuangan dan liabilitas keuangan
dengan mempertimbangkan apakah definisi yang
ditetapkan PSAK No. 55 (Revisi 2011) dipenuhi.
Dengan demikian, aset keuangan dan liabilitas
keuangan diakui sesuai dengan kebijakan akuntansi
Bank seperti diungkapkan pada Catatan 2f.
The Bank determines the classifications of
certain assets and liabilities as financial assets and
financial liabilities by considering if they meet the
definition set forth in SFAS No. 55 (Revised
2011). Accordingly, the financial assets and financial
liabilities are recognized for in accordance with the
Bank’s accounting policies disclosed in Note 2f.
Estimasi dan Asumsi
Estimates and Assumptions
Asumsi utama masa depan dan sumber utama estimasi
ketidakpastian lain pada tanggal pelaporan yang
memiliki risiko signifikan bagi penyesuaian yang
material terhadap nilai tercatat aset dan liabilitas untuk
tahun/periode berikutnya, diungkapkan di bawah ini.
Bank mendasarkan asumsi dan estimasi pada parameter
yang tersedia pada saat laporan keuangan disusun.
Asumsi dan situasi mengenai perkembangan masa
depan mungkin berubah akibat perubahan pasar atau
situasi diluar kendali Bank. Perubahan tersebut
dicerminkan dalam asumsi terkait pada saat terjadinya.
The key assumptions concerning the future and other
key sources of estimation uncertainty at the reporting
date that have a significant risk of causing a material
adjustment to the carrying amounts of assets and
liabilities within the next financial year/period are
disclosed below. The Bank based its assumptions and
estimates on parameters available when the financial
statements were prepared. Existing circumstances and
assumptions about future developments, may change
due to market changes or circumstances arising
beyond the control of the Bank. Such changes are
reflected in the assumptions as they occur.
- 12 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
17
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
d.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Penggunaan Pertimbangan, Estimasi dan Asumsi
Signifikan oleh Manajemen (lanjutan)
d.
ACCOUNTING
Use of Judgements, Estimates, and Significant
Assumptions with Management (continued)
Cadangan Kerugian Penurunan Nilai Atas Kredit
Allowance for Impairment Losses on Loan
Bank melakukan penelaahan atas kredit pada setiap
tanggal laporan untuk melakukan penilaian atas
cadangan kerugian penurunan nilai yang telah dicatat.
Justifikasi manajemen diperlukan untuk melakukan
estimasi atas jumlah dan waktu arus kas dalam
menentukan tingkat cadangan yang dibutuhkan. Provisi
spesifik ini dievaluasi kembali dan disesuaikan jika
tambahan informasi yang diterima mempengaruhi
jumlah cadangan kerugian penurunan nilai. Nilai
tercatat dari kredit Bank sebelum cadangan kerugian
penurunan nilai pada tanggal 31 Desember 2014 dan
2013 masing-masing sebesar Rp6.578.209 dan
Rp6.788.775 Penjelasan lebih lanjut diungkapkan
dalam Catatan 8.
Bank reviews its loans at reporting date to evaluate the
allowance for impairment losses. Management’s
judgment is applied in the estimation of the amount and
timing of future cash flows when determining the level
of allowance required. These specific provisions are
re-evaluated and adjusted as additional information
received affects the amounts of allowance for
impairment loss. The carrying amount of the Bank’s
loan before allowance for impairment loss
as of December 31, 2014 and 2013 amounted to
Rp6,578,209 and Rp6,788,775, respectively. Further
details are shown in Note 8.
Aset Pajak Tangguhan
Deferred Tax Assets
Aset pajak tangguhan diakui atas jumlah pajak
penghasilan terpulihkan (recoverable) pada periode
mendatang sebagai akibat perbedaan temporer yang
dapat dikurangkan. Justifikasi manajemen diperlukan
untuk menentukan jumlah aset pajak tangguhan yang
dapat diakui, sesuai dengan waktu dan tingkat laba
fiskal di masa mendatang sejalan dengan strategi
rencana perpajakan ke depan.
Deferred tax assets are recognized for the recoverable
taxable income for the future from temporary
difference. Management judgement is required to
determine the amount of deferred tax assets that can be
recognized, based on timing and level of future taxable
profits inline with future tax planning strategies.
Liabilitas Imbalan Pasca-Kerja
Post-Employment Benefit Liability
Liabilitas imbalan pasca-kerja ditentukan berdasarkan
perhitungan dari aktuarial. Perhitungan aktuaria
mengunakan asumsi-asumsi seperti tingkat diskonto,
tingkat pengembalian investasi, tingkat kenaikan gaji,
tingkat kematian, tingkat pengunduran diri dan lainlain. Nilai tercatat atas estimasi liabilitas imbalan
pasca-kerja Bank pada tanggal 31 Desember 2014 dan
2013 masing-masing sebesar Rp58.504 dan Rp52.976.
Penjelasan lebih rinci diungkapkan dalam Catatan 31.
Post-employment benefit obligation is determined
based on actuarial valuation. The actuarial valuation
involves making assumptions about discount rate,
expected rate of return on investments, future salary
increases, mortality rate, resignation rate and others.
The carrying amount of the Bank’s estimated liabilities
for post-employment benefits as of December 31, 2014
and 2013 amounted to Rp58,504 and Rp52,976
respectively. Further details are discussed in Note 31.
Penyusutan Aset Tetap
Depreciation of Fixed Assets
Biaya perolehan aset tetap disusutkan dengan
menggunakan metode garis lurus berdasarkan taksiran
masa manfaat ekonomisnya. Perubahan tingkat
pemakaian dan perkembangan teknologi dapat
mempengaruhi masa manfaat ekonomis dan nilai sisa
aset, dan karenanya beban penyusutan masa depan
mungkin direvisi. Nilai tercatat bersih atas aset tetap
Bank pada tanggal 31 Desember 2014 dan 2013
masing-masing sebesar Rp126.164 dan Rp176.035.
Penjelasan lebih rinci diungkapkan dalam Catatan 11.
The costs of fixed assets are depreciated on a straightline basis over their estimated useful lives. Changes in
the expected level of usage and technological
development could impact the economic useful lives
and the residual values of these assets, and therefore
future depreciation charges could be revised. The net
carrying amount of the Bank’s fixed assets as of
December 31, 2014 and 2013 amounted to Rp126,164
and Rp176,035 respectively. Further details are
disclosed in Note 11.
- 13 -
18
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
e.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Transaksi dengan Pihak-pihak Berelasi
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Transactions with Related Parties
Berdasarkan PSAK No. 7 (Revisi 2010) mengenai
“Pengungkapan Pihak-pihak Berelasi”, definisi pihak
berelasi adalah:
According to SFAS No. 7 (Revised 2010) "Related
Parties Disclosure”, related parties is defined as:
1) Orang atau anggota keluarga terdekatnya dikatakan
memiliki relasi dengan Bank jika orang tersebut:
(i)
memiliki pengendalian ataupun pengendalian
bersama terhadap Bank;
(ii) memiliki pengaruh signifikan terhadap Bank;
atau
(iii) merupakan personil manajemen kunci dari
Bank ataupun entitas induk dari Bank.
1) A person or a close member of that person’s family
is related to Bank if that person:
(i)
has control or joint control over the Bank;
2) Suatu entitas dikatakan memiliki relasi dengan
Bank jika memenuhi salah satu dari hal berikut ini:
(i) entitas tersebut dan Bank adalah anggota
dari kelompok usaha yang sama;
(ii) merupakan entitas asosiasi atau ventura
bersama dari Bank (atau entitas asosiasi
atau ventura bersama tersebut merupakan
anggota suatu kelompok usaha di mana Bank
adalah anggota dari kelompok usaha
tersebut);
(iii) entitas tersebut dan Bank adalah ventura
bersama dari pihak ketiga yang sama;
(iv) entitas yang merupakan ventura bersama
dari asosiasi Bank atau asosiasi dari ventura
bersama dari Bank;
(v) entitas yang merupakan suatu program
imbalan pasca kerja untuk imbalan kerja dari
Bank atau entitas yang terkait dengan Bank.
Bank adalah penyelenggara program
tersebut, maka entitas sponsor juga berelasi
dengan Bank;
(vi) entitas yang dikendalikan atau dikendalikan
bersama oleh orang yang diidentifikasi dalam
angka (1) di atas;
2) An entity is related to Bank if any of the following
conditions applies:
(i) the entity and Bank are members of the
same group;
(ii) an associate or joint venture of the Bank (or
an associate or joint venture of a member of
a Bank of which the Group is a member);
(ii)
has significant influence over Bank; or
(iii)
is a member of the key management
personnel of the Bank or of a parent of the
Bank.
(iii) the entity and Bank are joint ventures of the
same third party;
(iv) the entity is a joint venture of an associate
of the Bank or is an associate of a joint
venture of the Bank;
(v) the entity is a post-employment benefit plan
for the benefit of employees of either the
Bank or an entity related to Bank. If Bank
are itself such a plan, the sponsoring
employers are also related to Bank;
(vii) entitas yang dipengaruhi secara signifikan
oleh orang yang diidentifikasi dalam angka
(1) (i) atau orang yang bersangkutan
merupakan personil manajemen kunci dari
entitas tersebut (atau entitas induk dari
entitas).
(vi)
the entity is controlled or jointly controlled
by a person identified in (1);
(vii)
entity has significantly influenced by a
person identified in (1) (i) or that person is
a member of the key management personnel
from the entity (or of a parent of the entity).
Personil manajemen kunci adalah orang-orang
yang mempunyai kewenangan dan tanggung
jawab untuk merencanakan, memimpin dan
mengendalikan aktivitas Bank, secara langsung
atau tidak langsung, termasuk Direktur, Komisaris
dan pejabat eksekutif dari Bank sesuai dengan
peraturan BI.
Key management personnel are those people
whom have the authority and responsibility to
plan, lead and control activities of the Bank,
directly or indirectly. Key management personnel
are the Directors, Commissioners and executive
employees of the Bank according to BI regulation
Seluruh transaksi signifikan dengan pihak-pihak
yang berelasi diungkapkan dalam Catatan 33 atas
laporan keuangan.
All significant transactions with related parties
are disclosed in the Notes 33 to financial
statements.
- 14 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
19
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan
f.
ACCOUNTING
Financial Instruments
Bank menerapkan PSAK No.50 (Revisi 2010),
“Instrumen keuangan: Penyajian”, PSAK No. 55
(Revisi 2011), “Instrumen keuangan: Pengakuan dan
pengukuran” dan PSAK No. 60, “Instrumen Keuangan:
Pengungkapan”.
Bank adopted SFAS No.50 (Revised 2010), “Financial
instruments: Presentation” and SFAS No. 55 (Revised
2011), “Financial Instruments: Recognition and
Measurement” and SFAS No.60, “Financial
Instruments: Disclosures”.
Instrumen keuangan pada pengakuan awal diukur pada
nilai wajarnya, yang merupakan nilai wajar kas yang
diserahkan (dalam hal aset keuangan) atau yang
diterima (dalam hal liabilitas keuangan). Nilai wajar
kas yang diserahkan atau diterima ditentukan dengan
mengacu pada harga transaksi atau harga pasar yang
berlaku.
Financial instruments are recognized initially at fair
value, which is the fair value of the consideration given
(in case of an asset) or received (in case of a liability).
The fair value of cash delivered or received is
determined by reference to the transaction price or
other market prices.
Jika harga pasar tidak dapat ditentukan dengan andal,
maka nilai wajar kas yang diserahkan atau diterima
dihitung berdasarkan estimasi jumlah seluruh
pembayaran atau penerimaan kas masa depan, yang
didiskontokan menggunakan suku bunga pasar yang
berlaku untuk instrumen sejenis dengan jatuh tempo
yang sama atau hampir sama.
If such market prices are not reliably determinable, the
fair value of cash delivered or received is estimated as
the sum of all future cash payments or receipts,
discounted using the prevailing market rates of interest
for similar instruments with similar maturities.
Pengukuran awal instrumen keuangan, kecuali untuk
instrumen keuangan yang diukur pada nilai wajar
melalui laporan laba rugi, termasuk biaya transaksi.
The initial measurement of financial instruments,
except for financial instruments at fair value through
profit or loss (FVPL), includes transaction costs.
Biaya transaksi adalah biaya-biaya yang dapat
diatribusikan secara langsung pada perolehan atau
penerbitan aset keuangan atau liabilitas keuangan,
dimana biaya tersebut adalah biaya yang tidak akan
terjadi apabila entitas tidak memperoleh atau
menerbitkan instrumen keuangan. Biaya transaksi
tersebut diamortisasi sepanjang umur instrumen
menggunakan metode suku bunga efektif.
Transaction costs include only those costs that are
directly attributable to the acquisition of a financial
asset or issuance of financial liability and they are
incremental costs that would not have been incurred
if the instrument had not been acquired or issued.
Such transaction costs are amortized over the terms of
the instruments based on the effective interest rate
method.
Metode suku bunga efektif (“EIR”) adalah metode
yang digunakan untuk menghitung biaya perolehan
diamortisasi dari aset keuangan atau liabilitas keuangan
dan metode untuk mengalokasikan pendapatan bunga
atau beban bunga selama periode yang relevan,
menggunakan suku bunga yang secara tepat
mendiskontokan estimasi pembayaran atau penerimaan
kas di masa depan selama perkiraan umur instrumen
keuangan, atau jika lebih tepat, digunakan periode yang
lebih singkat untuk memperoleh nilai tercatat bersih
dari instrumen keuangan.
Effective interest rate (“EIR”) method is a method of
calculating the amortized cost of a financial asset or a
financial liability and allocating the interest income or
expense over the relevant period by using an interest
rate that exactly discounts estimated future cash
payments or receipts through the expected life of the
instrument, or if more appropriate, a shorter period to
the net carrying amount of the financial instruments.
Pada saat menghitung suku bunga efektif, Bank
mengestimasi arus kas dengan mempertimbangkan
seluruh persyaratan kontraktual dalam instrumen
keuangan tersebut, tanpa mempertimbangkan kerugian
kredit di masa depan, namun termasuk seluruh komisi
dan bentuk lain yang dibayarkan atau diterima, yang
merupakan bagian tidak terpisahkan dari EIR.
When calculating the effective interest, the Bank
estimates future cash flows considering all contractual
terms of the financial instruments excluding future
credit losses and includes all commission and other
form paid or received that are an integral part of the
EIR.
- 15 -
20
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan (lanjutan)
f.
A. Aset Keuangan
1)
2)
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
Financial Instruments (continued)
A.
Aset keuangan yang diukur pada nilai wajar
melalui laporan laba rugi
ACCOUNTING
Financial Assets
1)
Financial assets at Fair Value through
Profit and Loss (FVPL)
Aset keuangan yang diukur pada nilai wajar
melalui laporan laba rugi diklasifikasikan
kedalam dua sub-kategori sebagai berikut:
Financial assets at FVPL are classified into
two sub-categories as follows:
-
Aset
keuangan
dimiliki
untuk
diperdagangkan apabila aset keuangan
tersebut diperoleh terutama untuk tujuan
dijual kembali dalam waktu dekat.
-
Financial assets are classified as held
for trading if they are acquired for the
purpose of selling in the near term.
-
Aset keuangan yang ditetapkan untuk
diukur pada nilai wajar melalui laporan
laba rugi pada saat pengakuan awal jika
telah memenuhi kriteria tertentu.
-
Financial assets are designated at
initial recognition at FVPL if certain
criteria are met.
Aset keuangan yang diukur pada nilai wajar
melalui laporan laba rugi dicatat pada
laporan posisi keuangan pada nilai wajarnya.
Perubahan nilai wajar langsung diakui dalam
laporan laba rugi komprehensif. Bunga yang
diperoleh dicatat sebagai pendapatan bunga.
Financial assets at FVPL are recorded in
the statements of financial position at fair
value. Changes in fair value are recognized
directly in the statements of comprehensive
income. Interest earned is recorded as
interest income.
Pada tanggal 31 Desember 2014 dan 2013,
Bank tidak memiliki aset keuangan dalam
kategori ini.
As of December 31, 2014 and 2013, the
Bank has no financial assets classified
under this category.
Pinjaman yang diberikan dan piutang
2) Loans and receivables
Pinjaman yang diberikan dan piutang adalah
aset
keuangan
non-derivatif
dengan
pembayaran tetap atau telah ditentukan dan
tidak mempunyai kuotasi di pasar aktif. Aset
keuangan tersebut tidak dimaksudkan untuk
dijual dalam waktu dekat dan tidak
diklasifikasikan sebagai aset keuangan yang
diukur pada nilai wajar melalui laporan laba
rugi, investasi dimiliki hingga jatuh tempo
atau aset tersedia untuk dijual.
Loans and receivables are non-derivative
financial assets with fixed or determinable
payments that are not quoted in an active
market. They are not intended to sale in the
near term immediate or short-term resale
and are not classified as financial assets at
FVPL, held to maturity (HTM) financial
assets or AFS financial assets.
Setelah pengukuran awal, pinjaman yang
diberikan dan piutang diukur pada biaya
perolehan diamortisasi menggunakan metode
suku bunga efektif, dikurangi cadangan
kerugian penurunan nilai. Biaya perolehan
diamortisasi tersebut memperhitungkan
premi atau diskonto yang timbul pada saat
perolehan serta imbalan dan biaya yang
merupakan bagian yang tidak terpisahkan
dari suku bunga efektif. Amortisasi dicatat
sebagai bagian dari pendapatan bunga dalam
laporan laba rugi komprehensif. Kerugian
yang timbul akibat penurunan nilai diakui
dalam laporan laba rugi komprehensif.
After initial measurement, loans and
receivables are subsequently measured at
amortized cost using the effective interest
rate method, less allowance for impairment
loss. Amortized cost is calculated by taking
into account any discount or premium on
acquisition and fees and costs that are an
integral part of the effective interest rate.
The amortization is recorded as part of
interest income in the statements of
comprehensive income. The losses arising
from impairment are recognized in the
statements of comprehensive income.
- 16 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
21
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan (lanjutan)
f.
A. Aset Keuangan (lanjutan)
2)
Pinjaman yang
(lanjutan)
diberikan
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
Financial Instruments (continued)
A.
dan
piutang
Financial Assets (continued)
2)
Pada tanggal 31 Desember 2014 dan 2013
Bank mengklasifikasikan kas, giro pada
Bank Indonesia, giro pada bank lain,
penempatan pada Bank Indonesia dan bank
lain, kredit, pendapatan bunga yang masih
akan diterima dan tagihan kepada pihak
ketiga di dalam aset lain-lain sebagai
pinjaman yang diberikan dan piutang.
3)
4)
Loans and receivables(continued)
As of December 31, 2014 and 2013, the
Bank classifies its cash, current accounts
with Bank Indonesia, current accounts with
other banks, placements with Bank
Indonesia and other banks, loans, accrued
interest receivable and third party
receivables under other assets as loans and
receivables.
Aset keuangan dimiliki hingga jatuh tempo
3)
Held to maturity (HTM) financial assets
Aset keuangan dimiliki hingga jatuh tempo
adalah aset keuangan non-derivatif dengan
pembayaran tetap atau telah ditentukan dan
jatuh temponya telah ditetapkan, dan
manajemen Bank memiliki intens positif dan
kemampuan untuk memiliki aset keuangan
tersebut hingga jatuh tempo.
HTM financial assets are quoted nonderivative financial assets with fixed or
determinable payments and fixed maturities
for which the Bank’s management has the
positive intention and ability to hold to
maturity.
Apabila Bank menjual atau mereklasifikasi
aset keuangan dimiliki hingga jatuh tempo
dalam jumlah yang lebih dari jumlah yang
tidak signifikan sebelum jatuh tempo, maka
seluruh aset keuangan dalam kategori
tersebut harus direklasifikasi menjadi aset
keuangan dalam kelompok tersedia untuk
dijual (tainting rule).
When the Bank sells more than an
insignificant amount of HTM financial
assets, the entire category would be tainted
and reclassified as AFS financial assets.
Setelah pengukuran awal, aset keuangan ini
diukur pada biaya perolehan diamortisasi
menggunakan metode bunga efektif, setelah
dikurangi cadangan penurunan nilai. Biaya
perolehan
diamortisasi
tersebut
memperhitungkan premi atau diskonto yang
timbul pada saat perolehan serta imbalan dan
biaya yang merupakan bagian yang tidak
terpisahkan dari suku bunga efektif.
Amortisasi dicatat sebagai bagian dari
pendapatan bunga dalam laporan laba rugi
komprehensif.
After initial measurement, these financial
assets are subsequently measured at
amortized cost using the effective interest
rate method, less allowance for impairment
loss. Amortized cost is calculated by taking
into account any discount or premium on
acquisition and fees that are an integral
part of the effective interest rate. The
amortization is recorded as part of interest
income in the statements of comprehensive
income. The losses arising from impairment
are recognized in the statements of
comprehensive income.
Pada tanggal 31 Desember 2014 dan 2013,
Bank mengklasifikasikan sebagian efek-efek
sebagai aset keuangan dimiliki hingga jatuh
tempo dan sebagian sebagai aset keuangan
tersedia untuk dijual.
As of December 31, 2014 and 2013, Bank
classifies some of its securities as HTM and
some as AFS financial assets.
Aset keuangan tersedia untuk dijual
4)
Aset keuangan tersedia untuk dijual
merupakan aset keuangan non-derivatif yang
ditetapkan sebagai tersedia untuk dijual atau
yang tidak diklasifikasikan dalam kategori
instrumen keuangan yang lain. Aset
keuangan ini diperoleh dan dimiliki untuk
jangka waktu yang tidak ditentukan dan
dapat dijual sewaktu-waktu untuk memenuhi
kebutuhan likuiditas atau karena perubahan
kondisi pasar.
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Available for sale (AFS) financial assets
AFS financial assets are non-derivative
financial assets which are designated as
available for sale or not classified in any of
the other categories. They are purchased
and held indefinitely and may be sold to
meet the liquidity requirements or changes
in market conditions.
- 17 -
22
ACCOUNTING
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan (lanjutan)
f.
A. Aset Keuangan (lanjutan)
4)
B.
Aset keuangan
(lanjutan)
tersedia
untuk
ACCOUNTING
Financial Instruments (continued)
A.
dijual
Financial Assets (continued)
4)
Available for sale (AFS) financial assets
(continued)
Setelah pengukuran awal, aset keuangan
tersedia untuk dijual diukur pada nilai
wajar. Komponen hasil (yield) efektif dari
surat berharga utang tersedia untuk dijual
diakui dalam laporan laba rugi komprehensif.
Laba atau rugi yang belum direalisasi yang
timbul dari penilaian pada nilai wajar atas
aset keuangan tersedia untuk dijual tidak
diakui dalam laporan laba rugi, melainkan
dilaporkan
sebagai laba
atau
rugi
komprehensif yang belum direalisasi pada
bagian ekuitas dalam laporan posisi
keuangan dan laporan perubahan ekuitas.
After initial measurement, AFS financial
assets are subsequently measured at fair
value. The effective yield component of AFS
debt securities is reported in the statements
of comprehensive income. The unrealized
gains and losses arising from the fair
valuation of AFS financial assets are
excluded from the income statements and
are reported as net unrealized statements of
comprehensive income on AFS financial
assets in the equity section of the statements
of financial position and in the statements of
changes in equity.
Apabila aset keuangan dilepaskan, atau
dihentikan pengakuannya, maka laba atau
rugi kumulatif yang sebelumnya diakui
dalam ekuitas langsung diakui dalam laporan
laba rugi komprehensif. Jika Bank memiliki
lebih dari satu jenis surat berharga yang
sama, maka diterapkan dasar metode
identifikasi khusus. Bunga yang diperoleh
dari aset keuangan tersedia untuk dijual
diakui sebagai pendapatan bunga yang
dihitung berdasarkan suku bunga efektif.
Kerugian yang timbul akibat penurunan nilai
aset keuangan juga diakui dalam laporan laba
rugi komprehensif.
When the financial asset is disposed of or
derecognized, the cumulative gain or loss
previously recognized in equity is
recognized
in
the
statements
of
comprehensive income. When the Bank
holds more than one investment in the same
security, a specific identification basis is
applied. Interest earned on holding AFS
financial assets are reported as interest
income using the effective interest rate.
Losses arising from impairment of such
financial assets are also recognized in the
statements of comprehensive income.
Pada tanggal 31 Desember 2014 dan 2013,
Bank mengklasifikasikan sebagian efek- efek
sebagai aset keuangan tersedia untuk dijual
dan sebagai aset keuangan dimiliki hingga
jatuh tempo.
As of December 31, 2014 and 2013, the
Bank classifies some of its securities as AFS
financial assets and some as HTM financial
assets.
Liabilitas Keuangan
1)
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
B.
Liabilitas keuangan yang diukur pada nilai
wajar melalui laporan laba rugi
Financial Liabilities
1)
Financial liabilities at Fair Value through
Profit and Loss (FVPL)
Liabilitas keuangan diklasifikasikan dalam
kategori ini apabila liabilitas tersebut
diklasifikasikan
dalam
kelompok
diperdagangkan, atau jika Bank memilih
untuk menetapkan liabilitas keuangan
tersebut dalam kategori ini. Perubahan dalam
nilai wajar langsung diakui dalam laporan
laba rugi komprehensif.
Financial liabilities are classified in this
category if the liabilities are classified from
trading activities or when the Bank elects to
designate a financial liability under this
category. Changes in fair value are
recognized directly in the statements of
comprehensive income.
Pada tanggal 31 Desember 2014 dan 2013,
Bank tidak memiliki liabilitas keuangan yang
ditetapkan untuk diukur pada nilai wajar
melalui laporan laba rugi.
As of December 31, 2014 and 2013, the
Bank has no financial liabilities classified
under this category.
- 18 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
23
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan (lanjutan)
B.
f.
Liabilitas Keuangan (lanjutan)
2)
Liabilitas keuangan yang diukur pada biaya
perolehan diamortisasi
ACCOUNTING
Financial Instruments (continued)
B.
Financial Liabilities (continued)
2)
Financial liabilities measured at amortized
cost
Kategori ini merupakan liabilitas keuangan
yang tidak dimiliki untuk diperdagangkan
atau pada saat pengakuan awal tidak
ditetapkan untuk diukur pada nilai wajar
melalui laporan laba rugi.
Other financial liabilities represent financial
liabilities that are not held for trading or not
designated at FVPL in initial recognition.
Instrumen keuangan yang diterbitkan atau
komponen dari instrumen keuangan tersebut,
yang tidak diklasifikasikan sebagai liabilitas
keuangan yang diukur pada nilai wajar
melalui laporan laba rugi, diklasifikasikan
sebagai liabilitas keuangan yang diukur pada
biaya perolehan diamortisasi, jika substansi
perjanjian kontraktual mengharuskan Bank
untuk menyerahkan kas atau aset keuangan
lain kepada pemegang instrumen keuangan,
atau jika liabilitas tersebut tidak diselesaikan
melalui penukaran kas atau aset keuangan
lain melainkan dengan saham sendiri yang
jumlahnya tetap atau telah ditetapkan.
Issued financial instruments or their
components, which are not classified as
financial liabilities at FVPL are classified as
financial liabilities measured at amortized
cost, where the substance of the contractual
arrangement required the Bank to deliver
cash or another financial asset to the holder,
or to satisfy the obligation other than by the
exchange of a fixed amount of cash or
another financial asset for a fixed number of
own equity shares.
Liabilitas keuangan yang diukur pada biaya
perolehan diamortisasi pada pengakuan awal
diukur pada nilai wajar dan sesudah
pengakuan awal diukur pada biaya perolehan
diamortisasi, dengan memperhitungkan
dampak amortisasi (atau akresi) berdasarkan
suku bunga efektif atas premi, diskonto dan
biaya transaksi yang dapat diatribusikan
secara langsung.
Financial liabilities measured at amortized
cost are recognized initially at fair value and
are subsequently carried at amortized cost,
taking into account the impact of
amortization (or accretion) based on EIR
method for any related premium, discount
and any directly attributable transaction
costs.
Pada tanggal 31 Desember 2014 dan 2013,
Bank mengklasifikasikan liabilitas segera,
simpanan dari nasabah, simpanan dari bank
lain, liabilitas atas efek-efek yang dijual
dengan janji dibeli kembali, pinjaman dari
pihak berelasi, dan liabilitas lainnya sebagai
liabilitas keuangan yang diukur pada biaya
perolehan diamortisasi.
As of December 31, 2014 and 2013, the
Bank
classifies
its
liabilities
due
immediately, deposits from customers,
deposits from other banks, securities sold
under repurchase agreement, loan from
affiliates, and other liabilities as financial
liabilities measured at amortized cost.
Penentuan Nilai Wajar
Determination of Fair Value
Nilai wajar instrumen keuangan yang diperdagangkan
di pasar aktif pada tanggal laporan posisi keuangan
adalah berdasarkan kuotasi harga pasar atau harga
kuotasi penjual/dealer (bid price untuk posisi beli dan
ask price untuk posisi jual), tanpa memperhitungkan
biaya transaksi. Apabila bid price dan ask price yang
terkini tidak tersedia, maka harga transaksi terakhir
yang digunakan untuk mencerminkan bukti nilai wajar
terkini, sepanjang tidak terdapat perubahan signifikan
dalam perekonomian sejak terjadinya transaksi. Untuk
seluruh instrumen keuangan yang tidak terdaftar pada
suatu pasar aktif, kecuali investasi pada instrumen
The fair value of financial instruments traded in active
markets at the statement of financial position date is
based on their quoted market price or dealer price
quotations (bid price for long positions and ask price
for short positions), without any deduction for
transaction costs. When current bid and asking prices
are not available, the last price is used since it provides
evidence of the current fair value as long as there has
not been a significant change in economic
circumstances since the transaction occurs. For all
other financial instruments not listed in an active
market, except investment in unquoted equity securities,
- 19 -
24
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan (lanjutan)
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Financial Instruments (continued)
Penentuan Nilai Wajar (lanjutan)
Determination of Fair Value (continued)
ekuitas yang tidak memiliki kuotasi harga, maka nilai
wajar ditentukan menggunakan teknik penilaian.
Teknik penilaian meliputi teknik nilai kini (net present
value) dan perbandingan terhadap instrumen sejenis
yang memiliki harga pasar yang dapat diobservasi.
the fair value is determined by using appropriate
valuation techniques. Valuation techniques include net
present value techniques and comparison to similar
instruments that have observable market prices.
Saling Hapus Aset dan Liabilitas Keuangan
Offsetting of Financial Assets and Financial Liabilities
Aset keuangan dan liabilitas keuangan saling hapus
dan nilai bersihnya disajikan dalam laporan posisi
keuangan jika, dan hanya jika, Bank memiliki hak yang
berkekuatan hukum untuk melakukan saling hapus atas
jumlah yang telah diakui tersebut dan berniat untuk
menyelesaikan secara neto atau untuk merealisasikan
aset dan menyelesaikan liabilitasnya secara simultan.
Kesepakatan induk untuk menyelesaikan secara neto
(master netting agreements) tidak dapat dijadikan dasar
untuk menyajikan saling hapus antara aset dan liabilitas
yang terkait dalam laporan posisi keuangan.
Financial assets and financial liabilities are offset and
the net amount reported in the statements of financial
position if, and only if, there is a currently
enforceable right to offset the recognized amounts
and there is intention to settle on a net basis, or to
realize the asset and settle the liability simultaneously.
The master netting agreement can not be based for
presenting offset between assets and liabilities related
in the statement of financial position.
Penghentian
Keuangan
Liabilitas
Derecognition of Financial Assets and Financial
Liabilities
Aset keuangan (atau bagian dari kelompok aset
keuangan serupa) dihentikan pengakuannya jika:
Financial asset (or, where applicable, a part of a
financial asset or part of a group of similar financial
assets) is derecognized when:
a.
Hak kontraktual atas arus kas yang berasal dari
aset keuangan tersebut berakhir;
a.
The rights to receive cash flows from the asset
have expired;
b.
Bank tetap memiliki hak untuk menerima arus
kas dari aset keuangan tersebut, namun juga
menanggung kewajiban kontraktual untuk
membayar kepada pihak ketiga atas arus kas yang
diterima tersebut secara penuh tanpa adanya
penundaan yang signifikan berdasarkan suatu
kesepakatan; atau
b.
The Bank retains the right to receive cash flows
from the asset, but has assumed an obligation to
pay them in full without material delay to a third
party under a “pass-through” arrangement; or
c.
Bank telah mentransfer haknya untuk menerima
arus kas dari aset keuangan dan (i) telah
mentransfer secara substansial seluruh risiko dan
manfaat atas aset keuangan, atau (ii) secara
substansial tidak mentransfer atau tidak memiliki
seluruh risiko dan manfaat atas aset keuangan,
namun telah mentransfer pengendalian atas aset
keuangan tersebut.
c.
The Bank has transferred their rights to receive
cash flows from the asset and either (i) has
transferred substantially all the risks and rewards
of the asset, or (ii) has neither transferred nor
retained substantially all the risks and rewards of
the asset, but have transferred control of the
asset.
Pengakuan
Aset
dan
Liabilitas keuangan dihentikan pengakuannya jika
liabilitas keuangan tersebut berakhir, dibatalkan atau
telah kadaluarsa.
The financial liability is derecognized when the
contractual obligation under the liability is discharged,
cancelled or has expired.
Reklasifikasi Instrumen Keuangan
Reclassification of Financial Instrument
Bank tidak diperkenankan untuk mereklasifikasi
instrumen keuangan dari atau ke klasifikasi yang
diukur pada nilai wajar melalui laporan laba rugi
selama instrumen keuangan tersebut dimiliki atau
diterbitkan.
The Bank shall not reclassify any financial instrument
out and into the fair value through profit and loss
classification while it is held or issued.
- 20 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
25
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan (lanjutan)
f.
ACCOUNTING
Financial Instruments (continued)
Reklasifikasi Instrumen Keuangan (lanjutan)
Reclassification of Financial Instrument (continued)
Bank tidak diperkenankan untuk mereklasifikasikan
aset keuangan dari kategori dimiliki hingga jatuh
tempo. Jika terjadi penjualan atau reklasifikasi aset
keuangan dari kelompok dimiliki hingga jatuh tempo
dalam jumlah yang lebih dari jumlah yang tidak
signifikan sebelum jatuh tempo (selain dari kondisi
spesifik tententu), maka seluruh aset keuangan yang
dimiliki hingga jatuh tempo harus direklasifikasi
menjadi aset keuangan yang tersedia untuk dijual.
Selanjutnya, Bank tidak diperkenankan mengklasifikasi
aset keuangan sebagai aset keuangan yang dimiliki
hingga jatuh tempo selama dua tahun.
The Bank shall not reclassify any financial assets under
the category of HTM. If there is a sale or
reclassification of HTM financial asset for more than
an insignificant amount before maturity (other than in
certain specific circumstances), the entire HTM
financial assets will have to be reclassified as AFS
financial assets. Subsequently, the Bank shall not
classify the financial assets as HTM during the
following two years.
Reklasifikasi aset keuangan dari kelompok yang
dimiliki hingga jatuh tempo ke kelompok tersedia
untuk dijual dicatat sebesar nilai wajar. Keuntungan
atau kerugian yang belum direalisasi diakui dalam
ekuitas sampai aset keuangan tersebut dihentikan
pengakuannya dan pada saat itu keuntungan atau
kerugian kumulatif yang sebelumnya diakui dalam
ekuitas diakui pada laporan laba rugi komprehensif.
Reclassifications of financial assets from HTM to AFS
are recorded at fair value. The unrealized gain or loss
is recognized in equity until that financial asset is
derecognized and at the time the cumulative gain or
loss previously recognized in equity shall be recognized
on the statements of comprehensive income.
Reklasifikasi aset keuangan dari kelompok tersedia
untuk dijual ke kelompok yang dimiliki hingga jatuh
tempo dicatat pada nilai tercatat. Keuntungan atau
kerugian yang belum direalisasi harus diamortisasi
menggunakan metode suku bunga efektif sampai
dengan jatuh tempo aset tersebut.
Reclassification of financial asset from available for
sale to held to maturity is recorded at book value.
Unrealized gains or losses have to be amortized using
the effective interest rate method until the maturity of
the asset.
Klasifikasi Instrumen keuangan
Classification of Financial Instrument
Bank mengklasifikasikan instrumen keuangan dalam
klasifikasi tertentu yang mencerminkan sifat dari
informasi dan mempertimbangkan karakteristik dari
instrumen keuangan tersebut. Klasifikasi instrumen
keuangan dapat dilihat pada tabel di bawah ini:
Bank classifies the financial instruments into classes
that reflects the nature of information and take into
account the characteristic of those financial
instruments. The classification can be seen in the table
below:
- 21 -
26
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan (lanjutan)
f.
Klasifikasi Instrumen Keuangan (lanjutan)
Kategori yang didefinisikan oleh PSAK 55 (Revisi
2011)/ Category as defined by SFAS 55 (Revised 2011)
Aset keuangan yang diukur pada
nilai wajar melalui laba rugi/
Financial assets at fair value
through profit or loss
\
Aset keuangan/
Financial assets
Pinjaman yang diberikan dan
piutang/ Loan and receivables
Aset keuangan dimiliki hingga
jatuh tempo/ Held to maturity
investments
Aset keuangan tersedia untuk
dijual/ Available for sale
financial assets
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Financial Instruments (continued)
Classification of Financial Instrument (continued)
Golongan (ditentukan oleh
Bank)/ Class (as determined)
Aset keuangan dalam kelompok
diperdagangkan/ Financial assets
held for trading
Sub-golongan/ subclasses
Efek-efek/Securities
Obligasi / Bonds
Kas/ Cash
Giro pada Bank Indonesia/ Current accounts with Bank Indonesia
Giro pada bank lain/ Current accounts with other banks
Penempatan pada Bank Indonesia dan bank lain/ Placements with
other banks and Bank Indonesia
Efek-efek/ Securities
Tagihan lainnya–transaksi perdagangan/ Other receivables–trade
transactions
Tagihan atas efek-efek yang dibeli dengan janji dijual kembali/
Securities purchased under resell agreements
Kredit yang diberikan/ Loans
Piutang pembiayaan konsumen/ Consumer financing receivables
Pendapatan yang masih akan
diterima/ Accrued income
Piutang
transaksi
nasabah/
Receivables
from
customer
transactions
Aset lain-lain/ Other assets
Penjualan efek-efek yang masih
harus diterima/ Receivables from
sale of securities
Tagihan terkait dengan transaksi
ATM / Receivables from
transactions related to ATM
Efek-efek/Securities
Obligasi Pemerintah/ Government bonds
Efek-efek/Securities
Obligasi Pemerintah/ Government bonds
Giro/ Demand deposits
Tabungan/ Savings
Deposito berjangka/ Time deposits
Giro dan tabungan/ Demand and
saving deposits
Simpanan dari bank lain/ Deposits
Pinjaman singkat antar bank/ Interfrom other banks
bank call money
Deposito berjangka/ Time deposits
Liabilitas atas efek-efek yang dijual dengan janji dibeli kembali/ Securities
sold under repurchase agreements
Efek-efek yang diterbitkan/ Marketable securities issued
Beban yang masih harus dibayar/ Accrued expenses
Utang transaksi nasabah/ Payable to
customer
Setoran jaminan/ Guarantee deposits
Pembelian efek-efek yang masih
Liabilitas lain-lain/ Other liabilities
harus dibayar/ Payable from purchase
marketable securities
Utang klaim/ Claim payable
Liabilitas terkait dengan transaksi
ATM / Liability related to ATM
transaction
Simpanan nasabah/ Deposits from
customers
Liabilitas keuangan/
Financial liabilities
Pinjaman yang diberikan dan
piutang/ Loan and receivables
- 22 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
27
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan (lanjutan)
f.
Klasifikasi Instrumen Keuangan (lanjutan)
Kategori yang didefinisikan oleh PSAK 55 (Revisi
2011)/ Category as defined by SFAS 55 (Revised 2011)
Liabilitas keuangan/
Financial liabilities
Rekening
administratif/ off
balance sheet
financial statements
Pinjaman yang diberikan dan
piutang/ Loan and receivables
ACCOUNTING
Financial Instruments (continued)
Classification of Financial Instrument (continued)
Golongan (ditentukan oleh
Bank)/ Class (as determined)
Sub-golongan/ subclasses
Pinjaman yang diterima/ Fund borrowings
Pinjaman subordinasi/ Subordinated loans
Fasilitas kredit yang diberikan yang belum digunakan/ Commited unused loan facilities granted
Garansi yang diberikan/ Bank guarantees issued
Penurunan Nilai Aset Keuangan
Impairment of Financial Assets
Pada setiap tanggal pelaporan, Bank menelaah apakah
suatu aset keuangan atau kelompok aset keuangan telah
mengalami penurunan nilai. Aset keuangan yang
dievaluasi penurunan nilainya dihitung secara
individual dan kolektif serta cadangan kerugian
penurunan nilai yang dibentuk masing-masing untuk
kelompok individual dan kolektif tersebut.
The Bank assesses, at each reporting date, whether
there is any objective evidence that a financial asset or
a group of financial assets is impaired. Impairments
for financial assets that are being evaluated are
assessed individually and collectively, along with the
allowance for impairment loss incurred for both
individually and collectively assessment.
Suatu aset keuangan atau kelompok aset keuangan
mengalami penurunan nilai, aset keuangan yang
dievaluasi penurunan nilainya dihitung secara
individual dan kolektif serta cadangan kerugian
penurunan nilai yang dibentuk untuk masing-masing
kelompok individual dan kolektif tersebut, jika dan
hanya jika, terdapat bukti obyektif mengenai
penurunan nilai sebagai akibat dari satu atau lebih
peristiwa yang terjadi setelah pengakuan awal dari
suatu aset (suatu kejadian yang merugikan) dan
peristiwa yang merugikan tersebut berdampak pada
estimasi arus kas masa depan dari aset keuangan atau
kelompok aset keuangan yang dapat diestimasi dengan
handal.
A financial asset or a group of financial assets is
deemed to be impaired if, impairments for financial
assets that are being evaluated are assessed
individually and collectively, along with the allowance
for impairment loss incurred for both individually and
collectively assessment, if and only, there is objective
evidence of impairment as a result of one or more
events that occurred after the initial recognition of the
asset (an “incurred loss event”) and that loss event (or
events) has an impact on the estimated future cash
flows of the financial asset or the group of financial
assets that can be reliably estimated.
Bukti mengenai penurunan nilai meliputi indikasi
bahwa peminjam atau kelompok peminjam mengalami
kesulitan keuangan secara signifikan, gagal dalam
melakukan
pembayaran
bunga
atau
pokok,
kemungkinan akan mengalami kebangkrutan atau
reorganisasi keuangan lainnya dan terdapat hasil
observasi data yang mengindikasikan terdapat
penurunan nilai pada estimasi arus kas masa depan,
seperti perubahan kondisi ekonomi yang berhubungan
dengan gagal bayar.
Evidence of impairment may include indications that
the borrower or a group of borrowers is experiencing
significant financial difficulty, default or delinquency in
interest or principal payments, the probability that they
will enter bankruptcy or other financial reorganization
and where observable data indicate that there is a
measurable decrease in the estimated future cash
flows, such as changes in arrears or economic
conditions that correlate with defaults.
Khusus untuk kredit yang diberikan, Bank
menggunakan kriteria tambahan untuk menentukan
bukti obyektif penurunan nilai sebagai berikut:
Specific to a given loan, the Bank uses additional
criteria for determining the objective evidence of
impairment as follows:
1.
1.
Kredit yang diberikan dengan kolektibilitas
Kurang Lancar, Diragukan dan Macet (kredit
bermasalah) sesuai dengan Peraturan Bank
Indonesia
(PBI) No. 7/2/PBI/2005 tanggal 20
Januari 2005 tentang Penilaian Kualitas Aktiva
Bank Umum sebagaimana telah diubah terakhir
dengan PBI No. 14/15/PBI/2012 tanggal 24
Oktober 2012 tentang Penilaian Kualitas Aset
Bank Umum.
- 23 -
28
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Loan is given with sub-standard collectibility,
doubtful and loss (non-performing loans) in
accordance with the regulations of Bank
Indonesia (PBI) No. 7/2/PBI/2005 dated January
20, 2005 on Public Bank Assets quality
assessment as latest amended by PBI No.
14/15/PBI/2012 date October 24, 2012 about
assessment of commercial Bank Asset Quality.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan (lanjutan)
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan)
Impairment of Financial Assets (continued)
2.
2.
Semua kredit yang direstrukturisasi.
All the credit that restructurisation.
Bank pertama kali menentukan apakah terdapat
bukti obyektif penurunan nilai atas aset
keuangan.
Penilaian
secara
individual
dilakukan atas aset keuangan yang secara
individual mengalami penurunan nilai yang
signifikan,
dengan
menggunakan
metode
discounted cash flows. Aset keuangan yang tidak
signifikan namun mengalami penurunan nilai dan
aset keuangan yang tidak mengalami penurunan
nilai, dimasukkan dalam kelompok aset keuangan
yang memiliki karakteristik risiko yang serupa
dan dilakukan penilaian secara kolektif.
The Bank first to determine whether there is
objective evidence of impairment of financial
assets. Individually made on valuation of financial
assets that are individually significant value has
decreased, by using the method of discounted
cash flows. Financial assets that are not
significant but the decline of values and financial
assets that do not experience a decrease in value,
included in the group of financial assets with
similar risk characteristics and assessment done
collectively.
Jika Bank menentukan tidak terdapat bukti obyektif
mengenai penurunan nilai atas aset keuangan yang
dinilai secara individual, baik yang jumlahnya
signifikan maupun tidak signifikan, maka aset
keuangan tersebut akan dimasukkan ke dalam
kelompok aset keuangan yang memiliki karakteristik
risiko kredit yang serupa dan penurunan nilai
kelompok aset keuangan tersebut dilakukan secara
kolektif. Aset keuangan yang penurunan nilainya
dilakukan secara individual, dan untuk itu kerugian
penurunan nilai telah diakui atau tetap diakui, tidak
termasuk dalam penilaian penurunan nilai secara
kolektif.
If Bank determines there is no objective evidence of
impairment exist for an individually assessed financial
asset, whether significant or not, it includes the asset in
a group of financial assets with similar loan risk
characteristics and collectively assesses them for
impairment. Financial assets that are individually
assessed for impairment, and for which an impairment
loss is continous to be recognized are not included in a
collective assessment of impairment.
Dalam melakukan evaluasi penurunan nilai kredit,
Bank menetapkan portofolio kredit adalah sebagai
berikut:
In performing evaluation of loan impairment, Bank
determines loans portfolio is as follows:
a.
b.
c.
Kredit yang dievaluasi secara individual memiliki
nilai signifikan dengan plafon kredit diatas
Rp100, yang mengalami penurunan nilai sesuai
kolektibilitas 3, 4 dan 5 atau tunggakan (day past
due/DPD) lebih dari 90 hari (DPD > 90).
Kredit yang dievaluasi secara kolektif memiliki
nilai signifikan dengan plafon kredit diatas
Rp100, dengan kolektibilitas 1 dan 2 atau
tunggakan (day past due/DPD) kurang atau sama
dengan 90 hari (DPD < 90).
Kredit yang dievaluasi secara kolektif memiliki
nilai tidak signifikan dengan plafon sampai
dengan Rp100.
a.
b.
c.
Bank menetapkan kredit yang harus dievaluasi
penurunan nilainya secara individual, jika memenuhi
salah satu kriteria di bawah ini:
1.
Loans which individually evaluated have
significant value with a loan limit above Rp100,
which has impairment according collectibility 3,
4 and 5 or day past due (DPD) more than 90 days
(DPD> 90).
Loans which collectively evaluated have
significant value, up to Rp100 with collectibility 1
and 2 or day past due (DPD) less or equal to 90
days (DPD < 90 ).
Loans which collectively evaluated have
insignificant value with plafond up to Rp100.
The Bank determines that loans should be evaluated for
impairment individually, if one of the following criteria
is met:
Kredit yang secara individual memiliki nilai
signifikan dan memiliki bukti obyektif penurunan
nilai; atau
1.
Loans which individually have significant value
and objective evidence of impairment; or
- 24 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
29
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan (lanjutan)
f.
Penurunan Nilai Aset Keuangan (lanjutan)
2.
Kredit yang direstrukturisasi yang
individual memiliki nilai signifikan.
ACCOUNTING
Financial Instruments (continued)
Impairment of Financial Assets (continued)
secara
2.
Bank menetapkan kredit yang harus dievaluasi
penurunan nilainya secara kolektif, jika memenuhi
salah satu kriteria di bawah ini:
Restructured loans which individually have
significant value.
The Bank determines that loans should be evaluated for
impairment through collective, if one of the following
criteria is met:
1.
Kredit yang secara individual memiliki nilai
signifikan namun tidak memiliki bukti obyektif
penurunan nilai; atau
1.
Loans which individually have significant value
and there is no objective evidence of impairment;
or
2.
Kredit yang secara individual memiliki nilai tidak
signifikan; atau
2.
Loans which individually have no significant
value; or
3.
Kredit yang direstrukturisasi yang
individual memiliki nilai tidak signifikan.
3.
Restructured loans that individually have no
significant value.
secara
Perhitungan penurunan nilai secara individu
Calculation of individual impairment
Jumlah kerugian penurunan nilai diukur berdasarkan
selisih antara nilai tercatat aset keuangan dengan nilai
kini dari estimasi arus kas masa datang (tanpa
memperhitungkan kerugian penurunan nilai dimasa
datang yang belum terjadi) yang didiskontokan
menggunakan tingkat suku bunga efektif awal dari aset
keuangan tersebut. Nilai tercatat aset tersebut
dikurangi melalui
akun
Cadangan
Kerugian
Penurunan Nilai dan beban kerugian diakui pada
laporan laba rugi komprehensif. Jika pinjaman yang
diberikan atau aset keuangan dimiliki hingga jatuh
tempo memiliki suku bunga variabel, maka tingkat
diskonto yang digunakan untuk mengukur setiap
kerugian penurunan nilai adalah suku bunga efektif
yang berlaku yang ditetapkan dalam kontrak.
The amount of impairment loss is measured as the
difference between the financial asset's carrying
amount and the present value of estimated future cash
flows (excluding future impairment losses that have not
incurred) discounted using at the original effective
interest rate of the financial asset. The carrying amount
of the asset is account reduced through impairment and
expenses losses are recognized in the statement of
comprehensive income. If a loan or financial assets
held to maturity have a variable interest rate, the
discount rate used for measuring each impairment loss
is the current effective interest rate determined under
the contract.
Perhitungan nilai kini dari estimasi arus kas masa
datang atas aset keuangan dengan agunan
mencerminkan arus kas yang dapat dihasilkan dari
pengambilalihan agunan dikurangi biaya-biaya untuk
memperoleh dan menjual agunan, terlepas apakah
pengambilalihan tersebut berpeluang terjadi atau tidak.
The calculation of the present value of estimated future
cash flows of the financial asset with collateral reflects
the cash flows that may result from foreclosure
collateral less costs for obtaining and selling the
collateral, regardless whether or not foreclosure is
probable or not.
Bank menggunakan metode fair value of collateral
sebagai arus kas masa datang apabila memenuhi salah
satu kondisi berikut:
The Bank uses fair value of collateral method as future
cash flows if it fulfills one of the following conditions:
1.
2.
Kredit bersifat collateral dependent, yaitu jika
pelunasan kredit hanya bersumber dari agunan;
atau
Pengambilalihan agunan kemungkinan besar
terjadi dan didukung dengan aspek legal
pengikatan agunan.
- 25 -
30
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
1
Loans are collateral dependent, if the loan
repayment is only derived from collateral; or
2.
Foreclosure of collateral is most likely to occur
and supported by legal aspect binding of
collateral.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan (lanjutan)
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan)
Impairment of Financial Assets (continued)
Perhitungan penurunan nilai secara kolektif
The calculation of collective impairment
Untuk tujuan evaluasi penurunan nilai secara kolektif,
aset keuangan dikelompokkan berdasarkan kesamaan
karakteristik risiko kredit seperti mempertimbangkan
segmentasi kredit dan status tunggakan. Arus kas masa
datang dari kelompok aset keuangan yang penurunan
nilainya dievaluasi secara kolektif, diestimasi
berdasarkan kerugian historis yang pernah dialami atas
aset-aset yang memiliki karakteristik risiko kredit yang
serupa dengan karakteristik risiko kredit kelompok
tersebut di dalam Bank.
For the purposes of a collective evaluation of
impairment, financial assets are grouped based on
similar loan risk characteristics such as loan
segmentation and arrears status Future cash flows from
a group of financial assets that are collectively
evaluated for impairment, estimated based on historical
loss experienced for assets that have loan risk
characteristics similar to the characteristics of the
group's loan risk in the Bank.
Bank menggunakan statistical model analysis method,
yaitu roll rates analysis method, dengan menganalisis
kredit pada setiap periode tunggakan (delinquency
stage) dalam rentang waktu bulanan (30 hari) yang
digolongkan dalam 8 (delapan) bucket untuk penilaian
penurunan nilai aset keuangan secara kolektif dengan
menggunakan data historis minimal 3 (tiga) tahun.
The Bank used statistical model analysis methods,
namely the roll rates analysis method, by analyzing the
delinquent loans in each period (delinquency stage) in a
monthly range (30 days) were classified in 8 (eight)
bucket for the assessment of impairment of financial
assets collectively using historical data at least 3
(three) years.
Ketika kredit yang diberikan tidak tertagih, kredit
tersebut dihapus buku dengan menjurnal balik
Cadangan Kerugian Penurunan Nilai. Kredit tersebut
dapat dihapus buku setelah semua prosedur yang
diperlukan telah dilakukan dan jumlah kerugian telah
ditentukan. Beban penurunan nilai yang terkait dengan
kredit yang diberikan dan efek-efek (di dalam kategori
dimiliki hingga jatuh tempo dan pinjaman yang
diberikan dan piutang) diklasifikasikan ke dalam
“Pembentukan Cadangan Kerugian Penurunan Nilai”.
When loans is uncollected, reversing journal is writtenoff loans with Allowance for Impairment Losses. Loans
can be written off after all the necessary procedures
have been performed and the amount of the loss has
been determined. Impairment charges related to loans
and securities (in held to maturity and loans and
receivables) are classified into the "Allowance for
Impairment Losses".
Jika pada periode berikutnya, jumlah kerugian
penurunan nilai berkurang dan pengurangan tersebut
dapat dikaitkan secara obyektif pada peristiwa yang
terjadi setelah penurunan nilai diakui (seperti
meningkatnya peringkat kredit debitur), maka kerugian
penurunan nilai yang sebelumnya diakui harus
dipulihkan, dengan menyesuaikan akun cadangan.
Jumlah pemulihan aset keuangan diakui pada laporan
laba rugi komprehensif.
If in a subsequent period, the amount of the impairment
loss decreases and the decrease can be related
objectively to an event occurring after the impairment
was recognized (such as increasing the debtor's credit
rating), the impairment loss previously recognized is
reversed by adjusting the allowance account. Total
recovery of financial assets are recognized in the
statement of comprehensive income.
Penerimaan kemudian atas kredit yang diberikan yang
telah dihapuskan pada tahun berjalan dicatat sebagai
pemulihan dari Cadangan Kerugian Penurunan Nilai.
Subsequent recoveries of loans written-off in the
current year is recorded as a recovery of the Allowance
for Impairment Losses.
Penerimaan kemudian atas kredit yang diberikan yang
telah dihapusbukukan pada periode sebelumnya dicatat
sebagai pendapatan operasional lainnya.
Subsequent recoveries of loans written-off in previous
periods are recorded as other operating income.
- 26 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
31
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan (lanjutan)
f.
ACCOUNTING
Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan)
Impairment of Financial Assets (continued)
1)
1)
Aset Keuangan pada Biaya Perolehan Diamortisasi
Financial Assets Carried at Amortized Cost
Bank pertama-tama menentukan apakah terdapat
bukti obyektif mengenai penurunan nilai secara
individual atas aset keuangan yang signifikan
secara individual, atau secara kolektif untuk aset
keuangan yang jumlahnya tidak signifikan secara
individual. Jika Bank menentukan tidak terdapat
bukti obyektif mengenai penurunan nilai atas aset
keuangan yang dinilai secara individual, baik
aset keuangan tersebut signifikan atau tidak
signifikan, maka aset tersebut dimasukkan ke
dalam kelompok aset keuangan yang memiliki
karakteristik risiko kredit yang sejenis dan menilai
penurunan nilai kelompok tersebut secara kolektif.
Aset yang penurunan nilainya dinilai secara
individual dan kerugian penurunan nilai tersebut
tetap diakui, tidak termasuk dalam penilaian
penurunan nilai secara kolektif.
The Bank first assesses whether objective
evidence of impairment exists individually for
financial assets that are individually significant,
or collectively for financial assets that are not
individually significant. If the Bank determines
that no objective evidence of impairment exists for
an individually assessed financial asset, whether
significant or not, it includes the asset in a group
of financial assets with similar credit risk
characteristics and collectively assesses them for
impairment. Assets that the impairment are
individually assessed and for which an
impairment loss is or continues to be recognized
are not included in a collective assessment for
impairment.
Jika terdapat bukti obyektif bahwa penurunan
nilai telah terjadi atas aset dalam kategori
pinjaman yang diberikan dan piutang atau
investasi dimiliki hingga jatuh tempo yang
dilaporkan pada biaya amortisasi, maka jumlah
kerugian tersebut diukur sebagai selisih antara nilai
tercatat aset dengan nilai kini estimasi arus kas
masa depan (tidak termasuk kerugian kredit di
masa depan yang belum terjadi) yang didiskonto
menggunakan suku bunga efektif awal dari aset
tersebut (yang merupakan suku bunga efektif yang
dihitung pada saat pengakuan awal). Penurunan
nilai diakui secara terpisah dengan nilai bruto aset
dan jumlah kerugian yang terjadi diakui di laporan
laba rugi komprehensif.
If there is objective evidence that an impairment
loss on credit and receivables or held to maturity
financial assets that carried at amortized cost for
individually assessed has been incurred, the
amount of the loss is measured as the difference
between the asset’s carrying amount and the
present value of estimated future cash flows
(excluding future credit losses that have not been
incurred discounted at the financial asset’s
original effective interest rate (i.e.,the effective
interest rate computed at initial recognition). Loss
is recognized separately from the gross value of
assets and losses are recognized in the statement
of comprehensive income.
Untuk tujuan evaluasi penurunan nilai kolektif atas
kredit, Bank memakai data kerugian historis untuk
menentukan besarnya penurunan nilai atas kredit
secara kolektif sesuai dengan PSAK. Data historis
yang digunakan adalah data kerugian historis yang
ada dalam Bank sesuai kelompok kredit yang
mempunyai tingkat risiko kredit yang sama.
For the purposes of collective impairment
evaluation of loans, the Bank used historical data
to determine the impairment on loans collectively
in accordance with the requirements of the SFAS.
The historical data used is the existing data in
accordance with the Bank’s loans groups having
the same level of credit risk.
2) Aset keuangan yang dikelompokkan dalam tersedia
untuk dijual
2)
Dalam hal instrumen ekuitas dikelompokkan dalam
kelompok tersedia untuk dijual, penelaahan
penurunan nilai ditandai dengan penurunan nilai
wajar yang signifikan dan berkelanjutan dibawah
biaya perolehannya. Jika terdapat bukti obyektif
penurunan nilai, maka kerugian penurunan nilai
kumulatif yang dihitung dari selisih antara biaya
perolehan dengan nilai wajar kini, dikurangi
kerugian penurunan nilai yang sebelumnya telah
diakui dalam laporan laba rugi komprehensif,
dikeluarkan dari ekuitas dan diakui dalam laporan
laba rugi komprehensif.
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Financial assets classified as available for sale
In case of equity investments classified as AFS,
assessment of any impairment would include a
significant or prolonged decline in the fair value
of the investments below its cost. Where there is
objective evidence of impairment, the cumulative
loss measured as the difference between the
acquisition cost and the current fair value, less
any impairment loss on that financial asset
previously recognized in the statements of
comprehensive income then removed from equity
and recognized in the statements of
comprehensive income.
- 27 -
32
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
f.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Instrumen Keuangan (lanjutan)
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
f.
Penurunan Nilai Aset Keuangan (lanjutan)
2) Aset keuangan yang dikelompokkan
tersedia untuk dijual (lanjutan)
g.
h.
ACCOUNTING
Financial Instruments (continued)
Impairment of Financial Assets (continued)
dalam
2)
Financial assets classified as available for sale
(continued)
Kerugian penurunan nilai instrumen ekuitas tidak
boleh dipulihkan melalui laporan laba rugi.
Kenaikan nilai wajar setelah terjadinya penurunan
nilai diakui pada ekuitas.
Impairment losses on equity investments are not
reversed through the statements of comprehensive
income. Increases in fair value after impairment
are recognized directly in equity.
Dalam hal instrumen utang dalam kelompok
tersedia untuk dijual, penurunan nilai ditelaah
berdasarkan kriteria yang sama dengan aset
keuangan yang dicatat pada biaya perolehan
diamortisasi. Bunga tetap diakru berdasarkan suku
bunga efektif asal yang diterapkan pada nilai
tercatat aset yang telah diturunkan nilainya dan
dicatat sebagai bagian dari pendapatan bunga
dalam laporan laba rugi komprehensif. Jika pada
periode berikutnya, nilai wajar instrumen utang
meningkat dan peningkatan nilai wajar tersebut
karena suatu peristiwa yang terjadi setelah
penurunan nilai tersebut diakui, maka penurunan
nilai yang sebelumnya diakui harus dipulihkan
melalui laporan laba rugi komprehensif.
In the case of debt instruments classified as AFS,
impairment is assessed based on the same criteria
as financial assets carried at amortized cost.
Interest continues to be accrued at the original
effective interest rate on the reduced carrying
amount of the asset and is recorded as part of
interest income in the statements of
comprehensive income. If, in subsequent period,
the fair value of a debt instrument increased and
the increase can be objectively related to an event
occurring after the impairment loss then it
recognized in the statements of comprehensive
income, the impairment loss is reversed through
the statements of comprehensive income.
Giro pada Bank Indonesia dan Bank Lain
g.
Current accounts with Bank Indonesia and Other
Banks
Giro pada Bank Indonesia dan bank lain dinyatakan
sebesar biaya perolehan diamortisasi menggunakan
metode suku bunga efektif dikurangi cadangan
kerugian penurunan nilai dan diklasifikasikan sebagai
aset keuangan dalam kategori pinjaman yang diberikan
dan piutang. Kebijakan akuntansi untuk pinjaman yang
diberikan dan piutang diungkapkan pada Catatan 2f.
Current accounts with Bank Indonesia and other bank
are stated at amortized cost using the effective interest
method less allowance for impairment loss and
classified as loan and receivables. The specific
accounting policy for credit and receivables is
disclosed in Note 2f.
Giro Wajib Minimum
Statutory Reserves Requirement
Sesuai dengan peraturan Bank Indonesia mengenai
Giro Wajib Minimum Bank Umum pada Bank
Indonesia dalam Rupiah dan Valuta Asing, Bank
diwajibkan untuk menempatkan sejumlah persentase
tertentu atas simpanan nasabah pada Bank Indonesia.
In accordance with prevailing Bank Indonesia
regulation concerning Statutory Reserves Requirement
at Bank Indonesia for Commercial Banks in Rupiah
and Foreign Currencies, Bank is required to place
certain percentage of deposits from customers with
Bank Indonesia.
Penempatan pada Bank Indonesia dan Bank Lain
h.
Placements with Bank Indonesia and Other Banks
Penempatan pada Bank Indonesia dan bank lain
merupakan penempatan dalam bentuk Fasilitas
Simpanan Bank Indonesia, call money, deposito
berjangka dan tabungan.
Placements with Bank Indonesia and other banks
represent placements in Bank Indonesia Deposit
Facility, call money, time deposit and saving.
Penempatan pada Bank Indonesia dan bank lain
diklasifikasikan sebagai aset keuangan dalam kategori
pinjaman yang diberikan dan piutang dan disajikan
sebesar biaya perolehan diamortisasi dengan
menggunakan EIR dikurangi dengan cadangan
kerugian penurunan nilai. Kebijakan akuntansi untuk
pinjaman yang diberikan dan piutang diungkapkan
pada Catatan 2f.
Placements with Bank Indonesia and other banks are
classified as loan and receivables and are stated at
amortized cost using EIR less any allowance for
impairment losses. The specific accounting policy for
loan and receivables is disclosed in Note 2f.
- 28 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
33
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
i.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Efek-efek
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
i.
Efek-efek terdiri dari Sertifikat Bank Indonesia (SBI),
Sertifikat Deposito Bank Indonesia (SDBI), obligasi
pemerintah dan obligasi korporasi yang dikategorikan
sebagai efek utang dan diklasifikasikan sebagai aset
keuangan yang dimiliki hingga jatuh tempo dan
tersedia untuk dijual. Kebijakan akuntansi untuk efekefek diungkapkan dalam Catatan 2f.
j.
k.
Securities
Securities represent investments in Certificates of Bank
Indonesia (SBI), Deposits Certificates of Bank
Indonesia (SDBI), government bonds and corporate
bonds considered as debt securities and classified as
HTM and AFS financial assets. The accounting policy
for these securities is disclosed in Note 2f.
Kredit
j.
Loans
Kredit yang diberikan diklasifikasikan sebagai aset
keuangan dalam kategori pinjaman yang diberikan dan
piutang dan dinyatakan sebesar biaya perolehan
diamortisasi dikurangi cadangan kerugian penurunan
nilai. Kebijakan akuntansi untuk pinjaman yang
diberikan dan piutang dijelaskan pada Catatan 2f.
Loans are classified as loans and receivables and are
stated at amortized cost less allowance for impairment
losses. The specific accounting policy for loans and
receivables is described in Note 2f.
Kredit dalam rangka perjanjian sindikasi, dinyatakan
sebesar porsi kredit yang risikonya ditanggung oleh
Bank.
Syndicated loans are stated at the principal amount in
accordance with the risk portion borne by the Bank.
Restrukturisasi kredit meliputi adanya perpanjangan
jangka waktu pembayaran dan ketentuan kredit yang
baru. Setelah syarat dan ketentuan telah dinegosiasi
ulang, penurunan nilai yang ada sebelumnya akan
diukur dengan menggunakan suku bunga efektif awal
sebelum ketentuan kredit dimodifikasi dan kredit
tersebut tidak lagi dalam kategori “past due”.
Manajemen akan melakukan kaji ulang kredit yang
direstrukturisasi
secara
berkelanjutan
untuk
memastikan bahwa seluruh syarat terpenuhi dan
pembayaran dimasa datang akan terjadi. Kredit
tersebut akan dimasukkan dalam perhitungan
penurunan nilai secara individual atau kolektif, yang
dihitung dengan menggunakan suku bunga efektif awal
dan mengikuti perlakuan atas perhitungan penurunan
nilai kreditnya.
Loans restructuring may involve extending the payment
arrangements and the agreement of new loan
conditions. Once the terms have been renegotiated, any
previous impairment is measured using the original
EIR as calculated before the modification of the terms
and the loan is no longer considered past due.
Management continuously reviews renegotiated loans
to ensure that all criteria are met and that the future
payments are likely to occur. The loans continue to be
subject to an individual or collective impairment
assesment, which calculated using the loans’s original
EIR and follow the impairment assessment of loans.
Penerimaan kembali atas
dihapusbukukan, disajikan
operasional lainnya.
The recoveries of loans written-off presented as other
operational income.
kredit yang telah
sebagai pendapatan
Biaya Dibayar Dimuka
k.
Prepaid Expenses
Biaya dibayar dimuka adalah biaya yang telah
dikeluarkan tetapi belum diakui sebagai beban pada
periode terjadinya.
Prepaid expenses are expenses which have been
incurred but have not been recognized as expenses in
the related period.
Biaya dibayar dimuka akan diakui sebagai beban pada
laporan laba rugi komprehensif pada saat diamortisasi
sesuai dengan masa manfaatnya.
Prepaid expenses are recognized as expenses in the
statements of comprehensive income during
amortization in accordance with the expected beneficial
period.
- 29 -
34
ACCOUNTING
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
l.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
Aset Tetap
l.
Sesuai dengan PSAK No. 16 (Revisi 2011) mengenai
Aset Tetap, Bank memilih model biaya untuk
pengukuran aset tetapnya.
Fixed Assets
In accordance with SFAS No. 16 (Revised 2011)
regarding the fixed assets Bank has decided to use the
cost model for fixed assets measurement.
k.
Aset tetap (kecuali tanah tidak disusutkan) dinyatakan
sebesar biaya perolehan dikurangi akumulasi
penyusutan dan akumulasi rugi penurunan nilai, jika
ada. Biaya perolehan termasuk biaya penggantian
bagian aset tetap saat biaya tersebut terjadi, jika
memenuhi kriteria pengakuan. Dalam setiap inspeksi
yang signifikan, biaya inspeksi diakui dalam jumlah
tercatat aset tetap sebagai suatu penggantian apabila
memenuhi kriteria pengakuan. Biaya inspeksi
signifikan yang dikapitalisasi tersebut diamortisasi
selama periode sampai dengan saat inspeksi signifikan
berikutnya. Semua biaya pemeliharaan dan perbaikan
yang tidak memenuhi kriteria pengakuan diakui dalam
laporan laba rugi komprehensif pada saat terjadinya.
Fixed assets (except land that is not depreciated) are
stated at cost less accumulated depreciation and
impairment losses, if any. Such costs include the cost of
replacing part of the fixed assets when that cost is
incurred, if the recognition criteria are met. When each
major inspection is performed, its cost is recognized in
the carrying amount of the item of fixed assets as a
replacement if the recognition criteria are satisfied.
Such major inspection is capitalized and amortized
over the next major inspection activity. All other
repairs and maintenance costs that do not meet the
recognition criteria are recognized in statement of
comprehensive income when incurred.
Penyusutan dihitung dengan metode garis lurus
(straight-line method) berdasarkan taksiran masa
manfaat ekonomis aset tetap sebagai berikut:
Bangunan dan prasarana
Renovasi bangunan yang disewa
Kendaraan
Perlengkapan, mesin dan peralatan kantor
ACCOUNTING
Depreciation are computed using straight-line method,
based on the estimated useful lives of the fixed assets as
follows:
Tarif
penyusutan/
Depreciation Rate
5%
10-33%
20%
20%
Tahun/Years
20
3 – 10
5
5
Building and improvement
Leasehold improvement
Vehicles
Office equipment, machine and furnitures
Nilai residu, umur manfaat dan metode penyusutan
ditelaah setiap akhir tahun buku untuk memastikan
bahwa nilai residu, umur manfaat dan metode
penyusutan telah diterapkan secara konsisten sesuai
dengan ekspektasi pola manfaat ekonomis dari aset
tersebut.
The estimated residual values, useful lives and
depreciation methods are reviewed at each reporting
date to ensure that such residual values, useful
lives and depreciation methods are consistent with the
expected pattern of economic benefits from those assets.
Suatu aset tetap dihentikan pengakuannya pada saat
dilepaskan atau ketika tidak ada manfaat ekonomis
masa depan yang diharapkan dari penggunaan atau
pelepasannya. Laba atau rugi yang timbul dari
penghentian pengakuan aset (dihitung sebagai
perbedaan antara jumlah neto hasil pelepasan dan
jumlah tercatat dari aset tetap) diakui dalam laporan
laba rugi komprehensif pada tahun aset tersebut
dihentikan pengakuannya.
Fixed asset that are derecognized upon disposal or
when no future economic benefits are expected from its
use or disposal. Any gain or loss arising on
derecognition of the asset, (calculated as the difference
between the net proceeds from disposal and the
carrying amount of fixed asset) is recognized in the
statements of comprehensive income in the year of
derecognition.
Pelepasan aset tetap dapat dilakukan dengan berbagai
cara (misalnya: dijual, disewakan dalam sewa
pembiayaan, atau disumbangkan). Dalam menentukan
tanggal pelepasan aset, entitas menerapkan kriteria
dalam PSAK No. 23 (Revisi 2010), “Pendapatan”
untuk mengakui pendapatan dari penjualan barang.
PSAK No. 30 (Revisi 2011), “Sewa“ diterapkan untuk
pelepasan melalui jual dan sewa-balik.
Disposal of fixed assets can be done in various ways
(eg: sold, leased under a finance lease, or donated). In
determining the date of disposal of asset, an entity
applies the criteria in SFAS No. 23 (Revised 2010),
“Revenue” to recognize revenue from the sale of goods.
SFAS No. 30 (Revised 2011), “Lease” applied for
release through the sale and lease-back.
- 30 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
35
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
l.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Aset Tetap (lanjutan)
l.
Fixed Assets (continued)
Bank applied Interpretation of SFAS No. 25 “Land
Rights”. All costs and expenses incurred in connection
with the acquisition of land right, recognized as the
acquisition cost of land right. The legal cost occurred
when the land was first acquired is recognized as part
of the acquisition cost of land right. Extension or
renewal of the maintenance cost of legal rights over
land recognized as an intangible asset and amortized
over the life of legal rights or economic life of
the land, whichever is shorter.
Aset dalam penyelesaian merupakan aset yang masih
dalam proses penyelesaian dan belum siap untuk
digunakan, serta dimaksudkan untuk dipergunakan
dalam kegiatan usaha. Aset ini dicatat sebesar biaya
yang telah dikeluarkan.
Construction in progress consist of assets that are still
in progress of construction and not yet ready for use
and are intended to be used in business activity. This
account is recorded based on the amount paid.
Estimasi umur ekonomis, metode penyusutan dan nilai
residu telah ditelaah setiap akhir tahun pelaporan.
Estimation of economic life, depreciation method, and
residual value are reviewed at each financial year-end.
m.
Foreclosed Assets
Agunan yang diambil alih sehubungan dengan
penyelesaian kredit dicatat berdasarkan nilai bersih
yang dapat direalisasi, yaitu nilai wajar agunan setelah
dikurangi estimasi biaya pelepasan atau nilai
outstanding kredit mana yang lebih rendah. Selisih
lebih antara saldo kredit yang tidak dapat ditagih
dengan nilai agunan yang diambil alih tersebut
dibebankan pada cadangan kerugian penurunan nilai
aset non keuangan. Laba atau rugi yang diperoleh atau
berasal dari penjualan agunan yang diambil alih
dibebankan pada laporan laba rugi periode berjalan.
Foreclosed assets acquired through loan foreclosures
are stated at net realizable value, which is the fair
value of the foreclosed asset, net of estimated cost to
sell or stated as loan outstanding amount, whichever
is lower. The excess of the uncollectible loan balance
over the value of the collateral is charged to allowance
for impairment losses on non financial asset. Gain or
losses earned or incurred from the sale of foreclosed
assets are credited or charged to statements of
comprehensive income for the current period.
Atas agunan yang diambil alih dibentuk cadangan
kerugian penurunan nilai sesuai dengan ketentuan
PSAK yang berlaku (Catatan 2s).
Foreclosed assets are provided with allowance for
impairment losses in accordance with the regulation of
SFAS (Note 2s).
Aset Takberwujud
n.
Intangible Assets
Perlakuan akuntansi aset takberwujud Bank sesuai
dengan PSAK No. 19 (Revisi 2009), “Aset
Takberwujud”.
Accounting treatment for the Bank’s intangible assets is
in accordance with SFAS No. 19 (Revised 2009),
“Intangible Assets”.
Bank mengklasifikasikan aset takberwujud dalam aset
lain-lain, berupa perangkat lunak dan hak paten. Aset
takberwujud dicatat sebesar biaya perolehan dikurangi
akumulasi amortisasi dan akumulasi rugi penurunan
nilai, jika ada.
The Bank classifies Intangible assets in others assets.
Intangible assets Bank can form such as software and
patent. Intangible assets are stated at cost less
accumulated amortization and accumulated impairment
loss, if any.
Amortisasi diakui dalam laporan laba rugi
komprehensif dengan menggunakan metode garis lurus
berdasarkan taksiran masa manfaat ekonomis selama 5
tahun untuk perangkat lunak dan 10 tahun untuk hak
paten.
Amortization is recognized in statements of
comprehensive income using the straight line method
based on its estimated useful lives of 5 years for
software and 10 years for patent.
Masa manfaat ekonomis, nilai residu dan metode
amortisasi ditelaah setiap akhir tahun.
The estimated useful lives, residual values and
amortization method are reviewed at each financial
year end.
- 31 -
36
ACCOUNTING
Bank menerapkan ISAK No. 25 “Hak atas Tanah”.
Semua biaya dan beban yang terjadi sehubungan
dengan perolehan hak atas tanah, diakui sebagai biaya
perolehan hak atas tanah. Biaya pengurusan legal hak
atas tanah ketika tanah diperoleh pertama kali diakui
sebagai bagian dari biaya perolehan aset tanah. Biaya
pengurusan perpanjangan atau pembaruan legal
hak atas tanah diakui sebagai aset tak berwujud dan
diamortisasi sepanjang umur hukum hak atau umur
ekonomis tanah, mana yang lebih pendek.
m. Agunan yang Diambil Alih
n.
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
o.
p.
q.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Liabilitas Segera
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
Liabilities Due Immediately
Liabilitas segera dicatat pada saat timbulnya liabilitas
atau diterima perintah dari pemberi amanat, baik dari
nasabah maupun dari bank lain.
Liabilities due immediately are recognized at the time
of the obligations occurred or receipt of transfer order
from customers or other banks.
Liabilitas segera disajikan sebesar jumlah liabilitas
bank dan diklasifikasikan sebagai liabilitas keuangan
yang diukur pada biaya perolehan diamortisasi.
Kebijakan akuntansi untuk liabilitas keuangan yang
diukur pada biaya perolehan diamortisasi dijelaskan
pada Catatan 2f.
Liabilities due immediately payable are stated at the
liability amount and classified as financial liabilities
measured
at
amortized
cost.
The specific
accounting policy for financial liabilities measured at
amortized cost is explained in Note 2f.
Simpanan dari Nasabah
p.
Deposits from Customers
Giro merupakan dana nasabah yang dapat digunakan
sebagai alat pembayaran dan penarikannya dapat
dilakukan setiap saat melalui cek, atau dengan cara
pemindahbukuan dengan bilyet giro atau sarana
perintah pembayaran lainnya.
Demand deposits represent deposits from customers
that can be used as instruments of payment and can be
withdrawn at any time through cheques or transfer of
funds with clearing account or other forms.
Tabungan merupakan dana nasabah yang bisa ditarik
setiap saat berdasarkan persyaratan tertentu yang
disepakati bersama.
Savings accounts represent deposits from customers
that can be withdrawn at anytime based on certain
conditions agreed by both parties.
Deposito berjangka merupakan simpanan nasabah yang
dapat ditarik dalam jangka waktu tertentu berdasarkan
kesepakatan antara nasabah dengan Bank.
Time deposits represent deposits from customers that
can be withdrawn after a certain time in accordance
with the agreement between the customers and the
Bank.
Simpanan dari nasabah diklasifikasikan sebagai
liabilitas keuangan yang diukur pada biaya perolehan
diamortisasi. Kebijakan akuntansi untuk liabilitas
keuangan yang diukur pada biaya perolehan
diamortisasi dijelaskan pada Catatan 2f.
Deposits from customers are classified as financial
liabilities at amortized cost. The specific accounting
policy for financial liabilities at amortized cost is
explained in Note 2f.
Simpanan dari Bank Lain
q.
Deposits from Other Banks
Simpanan dari bank lain terdiri dari kewajiban
terhadap bank lain, dalam bentuk giro, deposito
berjangka, tabungan dan interbank call money.
Deposits from other banks represent liabilities to other
banks in the form of demand deposits, time deposits,
saving and interbank call money.
Simpanan dari bank lain diklasifikasikan sebagai
liabilitas keuangan pada biaya perolehan diamortisasi.
Kebijakan akuntansi untuk kewajiban keuangan diukur
pada biaya perolehan diamortisasi dijelaskan pada
Catatan 2f.
Deposits from other banks are classified as financial
liabilities at amortized cost. The specific accounting
policy for financial liabilities at amortized cost is
explained in Note 2f.
- 32 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
37
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
r.
s.
t.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Liabilitas atas Efek-efek yang Dijual dengan Janji
Dibeli Kembali
r.
ACCOUNTING
Securities Sold under Repurchase Agreement
Efek-efek yang dijual dengan janji dibeli kembali
disajikan sebagai liabilitas dalam laporan posisi
keuangan sebesar kewajiban pembelian kembali, yang
merupakan harga jual ditambah dengan akrual bunga.
Bunga yang merupakan selisih antara harga jual dan
harga beli kembali diakui secara harian selama jangka
waktu sejak efek-efek tersebut dijual hingga dibeli
kembali dengan menggunakan metode simple interest.
Securities sold under repurchase agreement are
presented as liabilities in the statement of financial
position at repurchase liabilities, equals to selling price
plus additional accrued interest. Interest which is the
difference between the selling price and the repurchase
price is accrued on a daily basis over the period
starting from when those securities are sold until they
are repurchased using simple interest method.
Liabilitas atas efek-efek yang dijual dengan janji dibeli
kembali diklasifikasikan sebagai liabilitas keuangan
yang diukur dengan biaya perolehan diamortisasi.
Kebijakan akuntansi untuk liabilitas keuangan diukur
pada biaya perolehan diamortisasi dijelaskan pada
Catatan 2f.
Securities sold under repurchase agreements are
classified as other financial liabilities masured at
amortized cost. The specified accounting policy for
financial liabilities at amortized cost is explained in
Note 2f.
Cadangan Kerugian Penurunan Nilai atas Aset
Non-Keuangan dan Estimasi Kerugian Komitmen
dan Kontinjensi
s.
Allowance for Impairment Losses on Non-financial
Assets and Estimated Losses on Commitments and
Contingencies
Bank menentukan cadangan kerugian penurunan nilai
aset non-keuangan sesuai dengan Surat Edaran Bank
Indonesia No. 13/658/DPNP/IDPnP tanggal 23
Desember 2011. Bank tidak diwajibkan lagi untuk
membentuk penyisihan kerugian atas aset non
produktif dan estimasi kerugian komitmen dan
kontinjensi. Namun, Bank tetap harus menghitung
cadangan kerugian penurunan nilai mengacu kepada
Standar Akuntansi Keuangan yang berlaku.
The Bank determines allowance for impairment losses
from non-financial assets, based on Bank Indonesia
Letter No.13/658/DPNP/IDPnP dated December 23,
2011. The Bank no longer required to provide the
provision for possible losses on non-earning assets and
estimated losses on commitments and contingencies.
However, the Bank still need to calculate the allowance
for impairment losses accordance with applicable
Financial Accounting Standards.
PSAK No. 48 mengenai “Penurunan Nilai Aset”
mensyaratkan manajemen Bank untuk menelaah nilai
aset untuk setiap penurunan dan penghapusan ke nilai
wajar jika keadaan menunjukkan bahwa nilai tercatat
tidak bisa diperoleh kembali. Di lain pihak, pemulihan
kerugian penurunan nilai diakui apabila terdapat
indikasi bahwa penurunan nilai tersebut tidak lagi
terjadi. Penurunan (pemulihan) nilai aset diakui
sebagai beban (pendapatan) pada laba rugi
komprehensif periode berjalan.
In compliance with SFAS No. 48, “Impairment in Asset
Value”, asset values are reviewed for any impairment
and possible write-down to their fair values whenever
events or changes in circumstances indicate that the
carrying value may not be fully recovered. On the other
hand, a reversal of an impairment loss is recognized
whenever there is indication that the asset is not
impaired anymore. The amount of impairment loss
(reversal of impairment loss) is recognized in the
current period’s statement of comprehensive income.
Nilai tercatat aset ditelaah kembali dan dilakukan
penurunan nilai apabila terdapat peristiwa atau
perubahan kondisi tertentu yang mengindikasikan nilai
tercatat tersebut tidak dapat dipulihkan sepenuhnya.
Setiap rugi penurunan atau pemulihan nilai diakui pada
laporan laba rugi komprehensif periode berjalan.
The carrying values of assets are reviewed for
impairment when events or changes in circumstances
indicate that the carrying values may not be
recoverable. Any impairment loss is recognized in the
statements of comprehensive income in the current
period.
Pendapatan dan Beban Bunga
t.
Pendapatan dan beban bunga dicatat sesuai dengan
PSAK No. 55 (Revisi 2011), “Instrumen Keuangan:
Pengakuan dan Pengukuran”.
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Interest Income and Expense
Interest income and expenses are recorded in
accordance with SFAS No. 55 (Revised 2011),
“Financial
Instruments;
Recognition
and
Measurement”.
- 33 -
38
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
t.
u.
v.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Pendapatan dan Beban Bunga (lanjutan)
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Interest Income and Expense (continued)
Instrumen keuangan yang diukur pada biaya perolehan
diamortisasi, aset dan liabilitas keuangan yang
diklasifikasikan sebagai tersedia untuk dijual,
pendapatan maupun beban bunganya diakui dengan
menggunakan metode EIR, yaitu suku bunga yang
akan mendiskonto secara tepat estimasi pembayaran
atau penerimaan kas di masa datang sepanjang
perkiraan umur instrumen keuangan tersebut atau,
masa yang terpendek, mana yang lebih sesuai sebagai
nilai bersih aset atau liabilitas keuangan. 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 EIR.
Financial instruments measured at amortized cost,
financial assets and liabilities classified as AFS is
recorded using the EIR method, which is the rate that
exactly discounts of estimated future cash payments or
receipts through the expected life of the financial
instrument or a shorter period, where appropriate,
to the net carrying amount of the financial asset or
financial liability. The calculation takes into account
all contractual terms of the financial instrument and
includes any fees or incremental costs that are directly
attributable to the instrument and as an integral part of
the EIR.
Nilai tercatat aset atau liabilitas keuangan disesuaikan
jika Bank merevisi estimasi pembayaran maupun
penerimaan. Nilai tercatat yang disesuaikan tersebut
dihitung dengan menggunakan EIR awal dan
perubahan nilai tercatat dicatat di laporan laba rugi
komprehensif. Tetapi untuk aset keuangan yang telah
direklasifikasi, dimana pada tahun berikutnya Bank
meningkatkan estimasi penerimaan kas sebagai hasil
dari peningkatan pengembalian penerimaan kas,
dampak peningkatan pemulihan tersebut diakui sebagai
penyesuaian EIR sejak tanggal perubahan estimasi.
The carrying amount of the financial asset or financial
liability is adjusted if the Bank revises its estimates of
payments or receipts. The adjusted carrying amount is
calculated based on the original EIR and the change in
carrying amount is recorded in the statements of
comprehensive income. However, for a reclassified
financial asset for which the Bank subsequently
increases its estimates of future cash receipts as a
result of increased recoverability of those cash receipts,
the effect of that increase is recognized as an
adjustment to the EIR from the date of the change in
estimate.
Pada saat nilai tercatat aset keuangan atau kelompok
aset keuangan yang serupa telah diturunkan akibat
adanya kerugian penurunan nilai, penghasilan bunga
tetap diakui dengan menggunakan tingkat suku bunga
yang digunakan untuk mendiskontokan arus kas masa
mendatang dalam pengukuran kerugian penurunan
nilai.
Once the recorded value of a financial asset or a group
of similar financial assets has been reduced due to an
impairment loss, interest income continues to be
recognized using the rate of interest used to discount
the future cash flows for the purpose of measuring the
impairment loss.
Penerimaan dari kredit yang “diragukan” dan “macet”
diakui terlebih dahulu sebagai pengurang pokok kredit.
Kelebihan penerimaan dari pokok kredit diakui sebagai
penghasilan bunga.
Collection from credit classified as “doubtful” and
“loss” is recognized as a deduction of credit
outstanding. The excess payment from credit
outstanding is recognized as interest income.
Pendapatan dan Biaya Lain-lain
u.
Other Income and Expenses
Provisi yang dapat diatribusikan secara langsung
terhadap aset keuangan diakui sebagai penyesuaian
atas EIR aset keuangan tersebut.
Fees that are directly attributable to the financial asset
are recognized as adjustments to the EIR on such asset.
Seluruh penghasilan dan beban lain-lain yang terjadi
dibebankan pada laporan laba rugi komprehensif pada
saat terjadinya.
All of these other income and expenses are recorded in
the statement of comprehensive income when incurred.
Sewa
v.
Penentuan apakah suatu kontrak merupakan, atau
mengandung unsur sewa adalah berdasarkan substansi
kontrak pada tanggal awal sewa, yakni apakah
pemenuhan
syarat
kontrak
tergantung
pada
penggunaan aset tertentu dan kontrak tersebut berisi
hak untuk menggunakan aset tersebut sesuai dengan
PSAK No. 30 (Revisi 2011), “Sewa”.
Lease
The determination of whether an arrangement is, or
contains a lease is based on the substance of the
arrangement at inception date of whether the fulfillment
of the arrangement is dependent on the use of a specific
asset or assets and the arrangement conveys a right to
use the asset in accordance with SFAS No. 30
(Revised 2011), “Leases”.
- 34 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
39
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
v.
w.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Sewa (lanjutan)
v.
ACCOUNTING
Lease (continued)
Evaluasi ulang atas perjanjian sewa dilakukan setelah
tanggal awal sewa hanya jika salah satu kondisi berikut
terpenuhi:
A reassessment is made after inception of the lease only
if one of the following applies:
a.
Terdapat perubahan dalam persyaratan perjanjian
kontraktual, kecuali jika perubahan tersebut hanya
memperbarui atau memperpanjang perjanjian
yang ada;
a.
There is a change in contractual terms, other than
a renewal or extension of the agreement;
b.
Opsi pembaruan dilakukan atau perpanjangan
disetujui oleh pihak-pihak yang terkait dalam
perjanjian, kecuali ketentuan pembaruan atau
perpanjangan pada awalnya telah termasuk dalam
masa sewa;
b.
A renewal option is exercised or extension
granted, unless the term of the renewal or
extension was initially included in the lease term;
c.
Terdapat perubahan dalam penentuan apakah
pemenuhan perjanjian tergantung pada suatu aset
tertentu; atau
c.
There is a change in the determination of whether
the fulfillment is dependent on a specified asset;
or
d.
Terdapat perubahan subtansial atas aset yang
disewa.
d.
There is a substantial change to the asset.
Apabila evaluasi ulang telah dilakukan, maka
akuntansi sewa harus diterapkan atau dihentikan
penerapannya pada tanggal dimana terjadi perubahan
kondisi pada skenario a, c atau d dan pada tanggal
pembaharuan atau perpanjangan sewa pada skenario b.
Where a reassessment is made, lease accounting shall
commence or cease from the date when the change in
circumstances gave rise to the reassessment for
scenarios a, c or d and the date of renewal or extension
period for scenario b.
Dalam perlakuan akuntansi sewa oleh lessee, sewa
pembiayaan, dimana terdapat pengalihan secara
substansial seluruh risiko dan manfaat yang terkait
dengan kepemilikan suatu aset kepada Bank,
dikapitalisasi pada awal sewa sebesar nilai wajar aset
sewaan atau sebesar nilai kini dari pembayaran sewa
minimum, jika nilai kini lebih rendah dari nilai wajar.
Pembayaran sewa dipisahkan antara bagian yang
merupakan beban keuangan dan bagian yang
merupakan pelunasan liabilitas sehingga menghasilkan
suatu tingkat suku bunga periodik yang konstan atas
saldo liabilitas. Beban keuangan dibebankan ke laba
rugi komprehensif periode berjalan.
Under the lessee accounting, finance leases, which
transfer to the Bank substantially all the risks and
benefits incidental to ownership of the leased item, are
capitalized at the inception of the lease at the fair value
of the leased property or, if lower, at the present value
of the minimum lease payments. Lease payments are
apportioned between the finance charges and reduction
of the lease liability so as to achieve a constant rate of
interest on the remaining balance of the liability.
Finance charges are charged directly against statement
of comprehensive income.
Aset sewaan disusutkan secara penuh selama jangka
waktu yang lebih pendek antara periode masa sewa dan
umur manfaatnya, jika tidak ada kepastian yang
memadai bahwa Bank akan mendapatkan hak
kepemilikan pada akhir masa sewa.
Capitalized leased assets are depreciated over the
shorter of the estimated useful life of the asset and the
lease term, if there is no reasonable certainty that the
Bank will obtain ownership by the end of the lease
term.
Pembayaran sewa dalam sewa operasi diakui sebagai
beban dalam laporan laba rugi komprehensif dengan
dasar garis lurus (straight-line basis) selama masa
sewa.
Operating lease payments are recognized as an expense
in the statements of comprehensive income on a
straight-line basis over the lease term.
Pajak Penghasilan
w.
Income Tax
Perlakuan akuntansi atas pajak poenghasilan sesuai
dengan PSAK No. 46 (Revisi 2010), “Pajak
penghasilan”.
Accounting treatment for income tax is in accordance
with SFAS No. 46 (Revised 2010), “Income Tax”.
Beban pajak kini ditentukan berdasarkan laba kena
pajak dalam periode yang bersangkutan yang dihitung
berdasarkan tarif pajak yang berlaku atau yang secara
substansial telah berlaku pada tanggal pelaporan.
Current tax expense is determined based on the taxable
income for the year computed using the prevailing tax
rates or substantively enacted at the reporting date.
- 35 -
40
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
w.
x.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Pajak Penghasilan (lanjutan)
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
w.
Income Tax (continued)
Aset dan liabilitas pajak tangguhan diakui atas
konsekuensi pajak periode mendatang yang timbul dari
perbedaan jumlah tercatat aset dan liabilitas menurut
laporan keuangan dengan dasar pengenaan pajak aset
dan liabilitas. Liabilitas pajak tangguhan diakui untuk
semua perbedaan temporer kena pajak dan aset pajak
tangguhan diakui untuk perbedaan temporer yang
boleh dikurangkan dan rugi fiskal yang belum
dikompensasikan, sepanjang besar kemungkinan dapat
dimanfaatkan untuk mengurangi laba kena pajak pada
masa datang.
Deferred tax assets and liabilities are recognized for
the future tax consequences attributable to the
differences between the financial statement carrying
amounts of existing assets and liabilities and their
respective tax bases. Deferred tax liabilities are
recognized for all taxable temporary differences and
deferred tax assets are recognized for deductible
temporary differences and carryforward tax benefit of
unused fiscal losses as long as the probable taxable
income will be available in future periods against the
deductible and carryforward tax benefit.
Pajak tangguhan diukur dengan menggunakan tarif
pajak yang berlaku atau secara substansial telah
berlaku pada tanggal laporan posisi keuangan. Pajak
tangguhan dibebankan atau dikreditkan dalam laporan
laba rugi komprehensif kecuali pajak tangguhan yang
dibebankan atau dikreditkan langsung ke ekuitas.
Deferred tax is calculated at the tax rates that have
been enacted or substantively enacted at statement of
financial position date. Deferred tax is charged to or
credited in the statements of comprehensive income,
except when it relates to items charged to or credited
directly in equity, the deferred tax is also charged to or
credited directly in equity.
Aset dan liabilitas pajak tangguhan disajikan di laporan
posisi keuangan, atas dasar kompensasi sesuai dengan
penyajian aset dan liabilitas pajak kini.
Deferred tax assets and liabilities are presented in the
statements of financial position in the same manner the
current tax assets and liabilities are presented.
Perubahan terhadap kewajiban perpajakan dicatat
ketika surat ketetapan diterima atau, jika Bank
mengajukan banding, ketika hasil banding telah
ditetapkan.
Amendments to tax obligations are recorded when an
assessment is received or, if appealed against by the
Bank, when the result of the appeal is determined.
Imbalan Pasca-kerja
x.
Bank menerapkan PSAK No. 24 (Revisi 2010),
“Imbalan Kerja”. Bank menghitung dan mencatat
imbalan pasca-kerja atas uang pesangon, uang
penghargaan masa kerja dan uang penggantian hak
sesuai dengan Undang-undang Ketenagakerjaan No. 13
Tahun 2003 tanggal 25 Maret 2003 (UU No. 13/2003).
Imbalan pasca-kerja merupakan manfaat pasti yang
dibentuk tanpa pendanaan khusus dan didasarkan pada
masa kerja dan jumlah penghasilan karyawan pada saat
pensiun. Metode penilaian aktuarial yang digunakan
untuk menentukan nilai kini cadangan imbalan pasti,
beban jasa kini yang terkait dan beban jasa lalu adalah
metode Projected Unit Credit. Beban jasa kini, beban
bunga, beban jasa lalu yang telah menjadi hak
karyawan dan dampak kurtailmen atau penyelesaian
(jika ada) diakui pada laporan laba rugi komprehensif
periode berjalan. Beban jasa lalu yang belum menjadi
hak karyawan dan keuntungan atau kerugian aktuarial
diamortisasi selama jangka waktu rata-rata sisa masa
kerja karyawan.
y.
ACCOUNTING
Post-employment Benefits
The Bank have adopted SFAS No. 24 (Revised 2010),
“Employee Benefits”. The Bank calculates and
recognizes post-employment benefit obligation for
severance pay, gratuity and compensation in
accordance with Labor Law No. 13 dated March 25,
2003 (UU No. 13/2003). Post-employment benefits are
unfunded which amounts are determined based on
years of service and salaries of the employees at the
time of pension. The actuarial valuation method used to
determine the present value
of
defined-benefit
obligation, related current service costs and past
service costs is the Projected Unit Credit. Current
service costs, interest costs, past service costs which
are already vested, and effects of curtailments and
settlements (if any) are charged directly to statement of
comprehensive income. Past service costs which are not
yet vested and actuarial gains or losses for working
(active) employees are amortized during the employees’
average remaining years of service, until the benefits
become vested.
Laba per Saham (LPS)
y.
Sesuai dengan PSAK No. 56 (Revisi 2011), “Laba Per
Saham”, laba per saham dihitung berdasarkan rata-rata
tertimbang jumlah saham yang beredar selama periode
yang bersangkutan (dikurangi perolehan kembali
saham beredar).
Earnings per Share (EPS)
In accordance with SFAS No. 56, (Revised 2011),
“Earnings per Share”, earnings per share is computed
based on the weighted-average number of issued and
fully paid shares during the period (less treasury stock).
- 36 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
41
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
y.
z.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
2.
Laba per Saham (LPS) (lanjutan)
y.
ACCOUNTING
Earnings per Share (EPS)(continued)
LPS dasar dihitung dengan membagi laba bersih
periode berjalan dengan jumlah rata-rata tertimbang
saham yang beredar pada periode yang bersangkutan,
yaitu sejumlah 10.755.117.153 lembar saham untuk
tahun yang berakhir pada 31 Desember 2014 dan 2013
(Catatan 32).
Basic EPS is computed by dividing the net income for
the period with the weighted average number of shares
outstanding during the period, which is 10,755,117,153
shares for the current year ended December 31, 2014
and 2013 (Notes 32).
Bank tidak mempunyai efek berpotensi saham biasa
yang bersifat dilutif pada tanggal 31 Desember 2014
dan 2013.
The Bank has no outstanding dilutive potential ordinary
shares as of December 31, 2014 and 2013.
Informasi Segmen
z.
Segment Information
Bank menerapkan PSAK No. 5 (Revisi 2009),
“Segmen Operasi”. PSAK revisi ini mengatur
pengungkapan yang memungkinkan pengguna laporan
keuangan untuk mengevaluasi sifat dan dampak
keuangan dari aktivitas bisnis yang mana entitas
terlibat dan lingkungan ekonomi dimana entitas
beroperasi. Tidak terdapat dampak signifikan atas
penerapan standar akuntansi yang direvisi tersebut
terhadap laporan keuangan.
The Bank applied SFAS No. 5 (Revised 2009),
“Operating Segments”. The revised SFAS requires
disclosures that will enable users of financial
statements to evaluate the nature and financial effects
of the business activities in which the entity engages
and the economic environments in which it operates.
There is no significant impact on the adoption of the
revised accounting standard on the financial
statements.
Segmen adalah bagian khusus dari Bank yang terlibat
baik dalam menyediakan produk dan jasa (segmen
usaha), maupun dalam menyediakan produk dan jasa
untuk lingkungan ekonomi tertentu (segmen geografis),
yang memiliki risiko dan imbalan yang berbeda dari
segmen lainnya.
A segment is a distinguishable component of the Bank
that is engaged either in providing certain products and
services (business segment), or in providing products
and services within a particular economic environment
(geographical segment), which is subject to risks and
rewards that are different from those of other segments.
Jumlah setiap unsur segmen dilaporkan merupakan
ukuran yang dilaporkan kepada manajemen untuk
tujuan mengalokasikan sumber daya dalam satu
segmen dan menilai kinerjanya.
The amount of each segment item reported shall be the
measure reported to the management for the purposes
of allocating resources to the segment and assessing its
performance.
Pendapatan, beban, laba rugi bersih, aset dan liabilitas
segmen termasuk item-item yang dapat diatribusikan
langsung kepada suatu segmen serta hal-hal yang dapat
dialokasikan dengan dasar yang sesuai kepada segmen
tersebut. Segmen ditentukan sebelum saldo transaksi
antar kelompok usaha dieliminasi.
Segment revenue, expenses, net income, assets and
liabilities include items directly attributable to a
segment as well as those that can be allocated on a
reasonable basis to that segment. Segments are
determined before intra-group balances and intragroup
transactions are eliminated.
aa. Provisi
aa.
Provision
Bank menerapkan PSAK No. 57 (Revisi 2009),
“Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi”.
The Bank adopted SFAS No. 57 (Revised 2009),
“Provisions, Contingent Liabilities, and Contingent
Assets”.
Provisi diakui jika Bank memiliki liabilitas kini (baik
bersifat hukum maupun bersifat konstruktif) yang
akibat peristiwa masa lalu besar kemungkinannya
penyelesaian liabilitas tersebut mengakibatkan arus
keluar sumber daya yang mengandung manfaat
ekonomi dan estimasi yang andal mengenai jumlah
liabilitas tersebut dapat dibuat.
Provisions are recognized when the Bank has a present
obligation (legal or constructive) where, as a result of a
past event, it is probable that an outflow of resources
embodying economic benefits will be required to settle
the obligation and a reliable estimate can be made of
the amount of the obligation.
Provisi ditelaah pada setiap tanggal laporan posisi
keuangan dan disesuaikan untuk mencerminkan
estimasi kini terbaik. Jika tidak terdapat kemungkinan
arus keluar sumber daya yang mengandung manfaat
ekonomi untuk menyelesaikan liabilitas tersebut,
provisi tidak diakui.
Provisions are reviewed at each statement of financial
position date and adjusted to reflect the current best
estimate. If it is no longer probable that an outflow of
resources embodying economic benefits will be
required to settle the obligation, the provision is
reversed.
- 37 -
42
SUMMARY
OF
SIGNIFICANT
POLICIES (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
3.
4.
KAS
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
3.
CASH
Pada tanggal 31 Desember 2014 dan 2013, masing-masing
sebesar Rp41.812 dan Rp44.477 termasuk uang pada mesin
Anjungan Tunai Mandiri (ATM).
As of December 31, 2014 and 2013 cash balance amounting
to Rp41,812 and Rp44,477, respectively, includes cash at
ATM.
Dalam saldo kas, termasuk uang pada mesin ATM pada
tanggal 31 Desember 2014 dan 2013 sejumlah Rp2.361 dan
Rp2.006.
Cash balance includes cash in ATMs as of December 31,
2014 and 2013 amounting to Rp2,361 and Rp2,006,
respectively.
Pada tanggal 31 Desember 2014 dan 2013, saldo kas
seluruhnya dalam mata uang Rupiah. Tidak ada saldo kas
pada pihak berelasi.
As of December 31, 2014 and 2013, all cash are
denominated in Indonesian Rupiah. No cash in related
parties.
GIRO PADA BANK INDONESIA
4.
CURRENT ACCOUNTS WITH BANK INDONESIA
Pada tanggal 31 Desember 2014 dan 2013, saldo giro pada
Bank Indonesia masing-masing sebesar Rp660.836 dan
Rp596.080 seluruhnya didominasi dalam mata uang rupiah.
As of December 31, 2014 and 2013, the current accounts
with Bank Indonesia amounting to Rp660,836 and
Rp596,080 respectively, all the current accounts are
denominated in Rupiah.
Pada tanggal 23 Oktober 2008, BI mengeluarkan
peraturan No. 10/25/PBI/2008 tentang perubahan atas PBI
No. 10/19/PBI/2008 tentang Giro Wajib Minimum (GWM)
Bank Umum pada Bank Indonesia dalam Rupiah dan Valuta
Asing yang kemudian diperbaharui dengan PBI No.
12/19/PBI/2010 tanggal 4 Oktober 2010 dan PBI No.
13/10/PBI/2011 tanggal 9 Pebruari 2011 dan terakhir dengan
PBI No. 15/7/PBI/2013 tanggal 26 September 2013.
On October 23, 2008, BI issued a regulation No.
10/25/PBI/2008 concerning amendment of PBI No.
10/19/PBI/2008 regarding Statutory Reserves at Bank
Indonesia for Commercial Banks in Rupiah and Foreign
Currencies which update with PBI No. 12/19/PBI/2010
dated October 4, 2010 and PBI No. 13/10/PBI/2011 dated
February 9, 2011 and the latest with PBI No. 15/7/PBI/2013
dated September 26, 2013.
Berdasarkan peraturan tersebut, GWM dalam Rupiah
terdiri dari GWM Primer, GWM Sekunder dan GWM
Loan to Deposit Ratio (LDR). GWM Primer dalam Rupiah
ditetapkan sebesar 8% dari Dana Pihak Ketiga (DPK)
dalam Rupiah dan GWM Sekunder dalam Rupiah ditetapkan
sebesar 2,5% dari Dana Pihak Ketiga (DPK) dalam Rupiah
sejak 24 Oktober 2009 dan 4% sejak 2 Desember 2013.
GWM LDR dalam Rupiah sebesar perhitungan antara
Parameter Disinsentif bawah sebesar 0,1 (nol koma satu)
atau Parameter Disinsentif atas sebesar 0,2 (nol koma dua)
dengan selisih antara LDR Bank dan LDR Target dengan
memperhatikan selisih antara KPMM Bank dan KPMM
Insentif. GWM dalam valuta asing ditetapkan sebesar 8%
dari DPK dalam valuta asing. Peraturan ini berlaku efektif 9
Pebruari 2011. Pemenuhan GWM Utama dan GWM LDR
wajib menggunakan saldo Rekening Giro Rupiah pada Bank
Indonesia, sedangkan GWM Sekunder dapat berupa
Sertifikat Bank Indonesia (SBI), Surat Utang Negara,
dan/atau kelebihan dari GWM utama.
In accordance with the regulation, statutory reserves in
Rupiah consists of primary reserve, secondary reserve and
Loan to Deposit Ratio (LDR) reserve. The minimum primary
reserve is designated at 8% of third party funds (TPF) in
Rupiah and minimum secondary reserve is designated at
2.5% of third party funds (TPF) in Rupiah in since October
24, 2009 and 4% since December 2, 2013. The minimum
LDR reserve in Rupiah is designated at the amount of
computation between under Disincentive Parameter of 0.1
(zero point one) or over Disincentive Parameter of 0.2 (zero
point two) with the difference between Bank’s LDR and LDR
Target by taking into account the difference between the
Bank’s Capital Adequacy Ratio (CAR) and CAR incentive.
Reserves requirement in foreign country is set at 8% from
TPF in foreign currency. This regulation was effective as of
February 9, 2011. The primary and LDR reserve is to be
maintained in the form of current accounts with Bank
Indonesia in Rupiah currency while the additional reserve
should be maintained in the form of SBI, Surat Utang
Negara, and/or excess of primary reserve.
Giro Wajib Minimum pada tanggal 31 Desember 2014 dan
2013 adalah sebagai berikut:
As of December 31, 2014 and 2013 the Statutory Reserves
are as follows:
Rasio kredit yang diberikan terhadap
Dana Pihak Ketiga
Rasio GWM Primer
Rasio GWM LDR
Rasio GWM Sekunder
2014
2013
86,11%
8,02%
0,00%
6,26%
88,46%
8,12%
0,00%
4,28%
Ratio of loans
to Third Parties Funds
Primary reserve ratio
LDR reserve ratio
Secondary reserve ratio
- 38 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
43
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
5.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
GIRO PADA BANK LAIN
5.
Akun ini terdiri dari:
This account consists of:
2014
Pihak ketiga
Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank Internasional Indonesia Tbk
PT Bank Central Asia Tbk
PT BPD Nusa Tenggara Barat
PT BPD Jawa Tengah
PT BPD Sulawesi Tengah
Lainnya
Jumlah
6.
2013
11.006
2.527
1.842
1.676
779
697
256
18.783
5.495
90
326
205
351
118
6.585
Third parties
Rupiah
PT Bank Mandiri(Persero)Tbk
PT Bank Internasional Indonesia Tbk
PT Bank Central Asia Tbk
PT BPD Nusa Tenggara Barat
PT BPD Jawa Tengah
PT BPD Sulawesi Tengah
Others
Total
Kisaran suku bunga untuk giro pada bank lain dalam mata
uang Rupiah disajikan dalam Catatan 37.
The average interest rates for current accounts with other
banks in Rupiah are disclosed in Note 37.
Klasifikasi kolektibilitas giro pada bank lain pada tanggal
31 Desember 2014 dan 2013 adalah lancar dan tidak ada
giro pada bank lain yang diblokir dan digunakan sebagai
jaminan.
All the above current accounts with other banks are
classified as current and are not blocked nor used as
collateral as of December 31, 2014 and 2013.
Manajemen berpendapat bahwa seluruh giro pada bank lain
dapat ditagih sehingga tidak perlu dibentuk cadangan
kerugian penurunan nilai.
No allowance for impairment loss, were provided as
management believes that all current accounts with other
banks are collectible.
PENEMPATAN PADA BANK INDONESIA DAN
BANK LAIN
6.
Akun ini terdiri dari:
PLACEMENTS WITH BANK INDONESIA AND OTHER
BANKS
This account consist of:
2014
Pihak ketiga
Fasilitas Simpanan Bank Indonesia
Diskonto
Sub-Jumlah
Tabungan
BPR Karyajatnika Sadaya
Jumlah
2013
656.900
(105)
656.795
470.300
(75)
470.225
2
656.797
470.225
Third parties
Bank Indonesia Deposit Facility
Discounted
Sub-total
Saving deposit
BPR Karyajatnika Sadaya
Total
Kisaran suku bunga untuk penempatan pada Bank Indonesia
dan bank lain dalam mata uang rupiah diungkapkan dalam
Catatan 37.
The average interest rates for placements with Bank
Indonesia and other banks in Rupiah are disclosed in
Note 37.
Berdasarkan ketentuan Bank Indonesia yang berlaku,
klasifikasi kolektibilitas penempatan pada Bank Indonesia
dan bank lain pada tanggal 31 Desember 2014 dan 2013
adalah lancar dan tidak ada penempatan pada Bank
Indonesia dan bank lain yang diblokir dan digunakan
sebagai jaminan.
Based on the prevailing Bank Indonesia regulation, all the
above placements with Bank Indonesia and other banks are
classified as current and are not blocked nor used as
collateral as of December 31, 2014 and 2013.
Jangka waktu kontrak penempatan pada Bank Indonesia dan
bank lain adalah kurang dari atau sama dengan satu bulan.
Period of contract of placements with Bank Indonesia and
other banks is one month or less.
Manajemen berpendapat bahwa seluruh penempatan pada
Bank Indonesia dan bank lain dapat ditagih sehingga tidak
perlu dibentuk cadangan kerugian penurunan nilai.
No allowance for impairment loss were provided as
management believes that all placements with Bank
Indonesia and other banks are collectible.
- 39 -
44
CURRENT ACCOUNTS WITH OTHER BANKS
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
EFEK-EFEK
7.
SECURITIES
Akun ini terdiri dari Sertifikat Bank Indonesia, Sertifikat
Deposito Bank Indonesia dan obligasi pemerintah yang
dikelompokkan sebagai tersedia untuk dijual dan dimiliki
hingga jatuh tempo sebagai berikut:
This account represents Certificates of Bank Indonesia,
Deposits Certificates of Bank Indonesia and government
bonds classified as available for sale and held to maturity as
follows:
2014
2013
Pihak ketiga
Tersedia untuk dijual
Sertifikat Deposito Bank Indonesia
Sertifikat Bank Indonesia
59.989
19.297
4.758
Third parties
Available for sale
Deposits Certificates of Bank Indonesia
Certificates of Bank Indonesia
Obligasi pemerintah Republik Indonesia
FR0065
FR0058
Sub-jumlah
79.286
110.813
14.030
129.601
Government bonds of Republic Indonesia
FR0065
FR0058
Sub-total
Dimiliki hingga jatuh tempo
Obligasi pemerintah Republik Indonesia
FR0064
FR0065
FR0062
PBS003
FR0058
Sub-jumlah
216.837
144.478
124.397
42.822
16.794
545.328
624.614
Jumlah
217.030
124.203
42.750
383.983
513.584
Berdasarkan surat keputusan manajemen, Bank telah
melakukan reklasifikasi efek-efek tersedia untuk dijual
menjadi efek-efek dimiliki hingga jatuh tempo dengan
rincian sebagai berikut:
Held to maturity
Government bonds of Republic Indonesia
FR0064
FR0065
FR0062
PBS003
FR0058
Sub-total
Total
Based on letter of management decree, Bank has reclassified
available for sale securities to be held to maturity securites
as follows:
2014
Efek-efek
Tersedia untuk dijual
FR0065
FR0058
Dimiliki hingga jatuh tempo
FR0065
FR0058
Sebelum
reklasifikasi/ Before
reclassification
Reklasifikasi/
Reclassification
140.000
15.000
(140.000)
(15.000)
-
Secutirites
Available for sale
FR0065
FR0058
-
140.000
15.000
140.000
15.000
Held to maturity
FR0065
FR0058
Sisa umur jatuh tempo efek-efek pada tanggal 31 Desember
2014 dan 2013 seluruhnya adalah sebagai berikut:
The remaining maturity of securities as of December 31,
2014 and 2013 are as follows:
2014
Kurang dari 1 tahun
Lebih dari 5 tahun
Setelah reklasifikasi/
After reclassification
2013
79.286
545.328
624.614
4.758
508.826
513.584
Less than 1 year
More than 5 years
- 40 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
45
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7.
EFEK-EFEK (lanjutan)
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
7.
Jatuh tempo dan tanggal pembayaran bunga dari obligasi
adalah sebagai berikut:
SECURITIES (continued)
The maturity periods and interest payment dates of the
securities are as follows:
Tanggal Pembayaran
Bunga/Interest Payment
Date
Jatuh Tempo/
Maturity Period
Obligasi Pemerintah Republik
Indonesia
FR0058
FR0062
FR0064
FR0065
PBS003
Sertifikat Bank Indonesia
SBI
SBI
SBI
Government Bonds of the Republic
of Indonesia
15 Juni 2032/
June 15, 2032
15 April 2042/
April 15, 2042
15 Mei 2028/
May 15, 2028
15 Mei 2033/
May 15, 2033
15 Januari 2027/
January 15, 2027
15 Juni dan 15 Desember
June 15 and December 15
15 April dan 15 Oktober/
April 15 and October 15
15 Mei dan 15 November/
May 15 and November 15
15 Mei dan 15 November/
May 15 and November 15
15 Januari dan 15 Juli/
January 15 and July 15
11 September 2014/
September 11, 2014
9 Oktober 2014/
October 9, 2014
10 Juli 2015/
July 10, 2015
-
8.
2 Januari 2015/
January 2, 2015
FR0064
FR0065
PBS003
Certificates of Bank Indonesia
SBI
SBI
-
SBI
-
Deposits Certificates of Bank
Indonesia
SDBI
Kisaran suku bunga untuk efek-efek diungkapkan dalam
Catatan 37.
The average interest rates for securities are disclosed in
Note 37.
Berdasarkan ketentuan Bank Indonesia yang berlaku,
klasifikasi kolektibilitas efek-efek pada tanggal 31
Desember 2014 dan 2013 adalah lancar.
Based on the prevailing Bank Indonesia regulation, the
collectibility classifications of securities as of December 31,
2014 and 2013 are current.
Manajemen berpendapat bahwa tidak terdapat efek-efek
yang mengalami penurunan nilai.
The management believes that there were no impairment loss
on securities.
KREDIT
8.
LOANS
Akun ini terdiri dari :
This account consist of :
a.
a.
Jenis kredit
2014
Pihak ketiga
Investasi
Modal kerja
Konsumsi
Jumlah
Cadangan kerugian penurunan nilai
Jumlah
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Type of loans
2013
3.762.442
2.676.931
138.836
6.578.209
(159.101)
6.419.108
- 41 -
46
FR0062
-
Sertifikat Deposito Bank Indonesia
SDBI
FR0058
3.696.550
2.909.860
182.365
6.788.775
(236.065)
6.552.710
Third parties
Investment
Working capital
Consumer
Total
Allowance for impairment losses
Total
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
KREDIT (lanjutan)
b.
8.
LOANS (continued)
Berdasarkan Sektor Ekonomi dan Kolektibilitas Bank
Indonesia
b.
By Economic Sector and Collectibility of Bank
Indonesia
2014
Lancar/
Current
Perdagangan, perhotelan 3.251.586
dan restoran
Jasa dunia usaha
951.841
Industri
473.893
Pengangkutan,
60.788
pergudangan
dan komunikasi
88.334
Pembiayaan rumah
Konstruksi
8.434
Pembiayaan kendaraan
9.150
bermotor
Jasa pelayanan sosial
868
Jumlah
4.844.894
Cadangan kerugian
(843)
penurunan nilai
Jumlah
4.844.051
Dalam
perhatian
khusus/
Special
mention
879.550
Kurang
lancar/
SubDiragukan/
Standard Doubtful
24.199
134.211
Macet/
Loss
128.442
Jumlah/
Total
4.417.988
257.517
115.730
18.611
6.608
2.957
370
33.926
18.317
2.921
49.543
15.839
5.060
1.299.435
626.736
87.750
3.298
956
1.096
1.158
7
9
404
262
177
5.514
26.036
366
98.708
35.695
10.798
147
1.276.905
(20.946)
35.308
(2.901)
190.218
(38.569)
84
230.884
(95.842)
1.099
6.578.209
(159.101)
1.255.959
32.407
151.649
135.042
6.419.108
Kurang
lancar/
SubDiragukan/
Standard Doubtful
54.527
39.014
Macet/
Loss
181.140
Jumlah/
Total
4.558.451
Trading, hotel and
restaurant
Business services
Manufacturing
Transportation,
warehousing and
communication
Housing loan
Construction
Car loan
Social services
Sub-total
Allowance for
impairment losses
Total
2013
Lancar/
Current
Perdagangan, perhotelan 3.886.805
dan restoran
Jasa dunia usaha
1.090.540
Industri
559.775
101.251
Pembiayaan rumah
Pengangkutan,
87.054
pergudangan
dan komunikasi
Konstruksi
10.589
Pembiayaan kendaraan
12.528
bermotor
Jasa pelayanan sosial
1.183
Jumlah
5.749.725
Cadangan kerugian
(806)
penurunan nilai
Jumlah
5.748.919
c.
Dalam
perhatian
khusus/
Special
mention
396.965
120.006
53.053
50
9.848
11.939
5.757
845
6.701
2.882
655
59.688
17.804
162
6.652
1.288.874
639.271
101.463
105.054
769
-
124
-
48
-
68.935
1.310
80.465
13.838
135
580.826
(7.006)
73.192
(5.850)
49.300
(9.136)
41
335.732
(213.267)
1.359
6.788.775
(236.065)
573.820
67.342
40.164
122.465
6.552.710
Menurut Jenis Konsumen
Individu
Korporat
Jumlah
Cadangan kerugian penurunan nilai
Bersih
c.
2014
6.508.865
69.344
6.578.209
(159.101)
6.419.108
99%
1%
Trading, hotel and
restaurant
Business services
Manufacturing
Housing loan
Transportation,
warehousing and
communication
Construction
Car loan
Social services
Sub-total
Allowance for
impairment losses
Total
By Type of Customers
2013
6.671.233
117.542
6.788.775
(236.065)
6.552.710
98%
2%
100%
Individual
Corporate
Total
Allowance for impairment losses
Net
- 42 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
47
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
KREDIT (lanjutan)
d.
Berikut ini adalah saldo kredit pada tanggal 31
Desember 2014 dan 2013 berdasarkan klasifikasi
kolektibilitas:
Lancar
Dalam perhatian
khusus
Kurang lancar
Diragukan
Macet
Jumlah
e.
8.
LOANS (continued)
d.
Jumlah
kredit/
Total loans
4.844.894
1.276.905
2014
Cadangan
kerugian
penurunan
nilai/
Allowance
for
impairment
losses
(843)
(20.946)
Bersih/
Net
4.844.051
1.255.959
35.308
190.218
230.884
6.578.209
(2.901)
(38.569)
(95.842)
(159.101)
32.407
151.649
135.042
6.419.108
Pada tanggal 31 Desember 2014 dan 2013 rincian
kredit bermasalah menurut sektor ekonomi adalah
sebagai berikut:
The collectibility classification of loans as of December
31, 2014 and 2013 is as follows:
Jumlah
kredit/
Total loans
5.749.725
580.826
2013
Cadangan
kerugian
penurunan
nilai/
Allowance
for
impairment
losses
(806)
(7.006)
Bersih/
Net
5.748.919
573.820
Current
Special mention
73.192
49.300
335.732
6.788.775
(5.850)
(9.136)
(213.267)
(236.065)
67.342
40.164
122.465
6.552.710
Sub-standard
Doubtful
Loss
Total
e.
The details of non-performing loans as of December
31, 2014 and 2013 based on economic sector, are as
follows:
2014
Perdagangan, perhotelan dan
restoran
Jasa dunia usaha
Konstruksi
Industri
Pengangkutan, pergudangan
dan komunikasi
Pembiayaan rumah
Pembiayaan kendaraan bermotor
Jasa pelayanan sosial
Jumlah
f.
2013
Jumlah kredit/
Total loans
286.852
Cadangan
kerugian
penurunan
nilai/
Allowance for
impairment
losses
81.920
Jumlah kredit/
Total loans
274.681
Cadangan
kerugian
penurunan
nilai/
Allowance for
impairment
losses
137.115
90.077
26.305
37.113
8.351
28.772
10.944
11.128
3.648
78.328
69.107
26.443
8.152
34.905
40.920
12.491
2.141
7.076
552
84
456.410
747
79
74
137.312
162
1.310
41
458.224
30
614
37
228.253
Jangka Waktu
f.
By Maturity
Jangka waktu kredit diklasifikasikan berdasarkan
periode kredit sebagaimana yang tercantum dalam
perjanjian kredit dan waktu yang tersisa sampai dengan
saat jatuh temponya sebagai berikut:
Classification of loans by maturity based on the term of
the loans as stated in the loan agreements and the
remaining period until its maturity is as follows:
Berdasarkan Periode Perjanjian
By Period of Contract
2014
Kurang dari atau sama dengan 1 tahun
Lebih dari 1 sampai 2 tahun
Lebih dari 2 sampai 5 tahun
Lebih dari 5 tahun
Jumlah
Cadangan kerugian penurunan nilai
Bersih
2013
146.128
1.047.735
4.287.488
1.096.858
6.578.209
(159.101)
6.419.108
- 43 -
48
Trading, hotel and
Restaurant
Business service
Construction
Manufacturing
Transportation, warehousing
and communication
Housing loan
Car loan
Social service
Total
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
443.447
1.345.192
4.519.517
480.619
6.788.775
(236.065)
6.552.710
1 year or less
More than 1 year until 2 years
More than 2 years until 5 years
More than 5 years
Total
Allowance for impairment losses
Net
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
KREDIT (lanjutan)
f.
8.
Jangka Waktu (lanjutan)
LOANS (continued)
f.
Berdasarkan Sisa Umur Jatuh Tempo
Kurang dari atau sama dengan 1 tahun
Lebih dari 1 sampai 2 tahun
Lebih dari 2 sampai 5 tahun
Lebih dari 5 tahun
Jumlah
Cadangan kerugian penurunan nilai
Bersih
By Maturity (continued)
By Remaining Period to Maturity
2014
1.258.747
1.422.275
3.256.888
640.299
6.578.209
(159.101)
6.419.108
2013
984.760
1.691.104
3.819.596
293.315
6.788.775
(236.065)
6.552.710
1 year or less
More than 1 year until 2 years
More than 2 years until 5 years
More than 5 years
Total
Allowance for impairment losses
Net
g.
Kisaran suku bunga untuk kredit yang diberikan
diungkapkan dalam Catatan 37.
g.
The average interest rates for loans are disclosed in
Note 37.
h.
Kredit dijamin dengan deposito berjangka, agunan
yang diikat dengan hak tanggungan atau surat kuasa
untuk menjual dan jaminan lain yang umumnya
diterima oleh Bank.
h.
Loans are secured with time deposits, registered
mortgages over collateral or power of attorney to sell
and by other guarantees generally acceptable to the
Bank.
i.
Pada tanggal 31 Desember 2014 dan 2013, saldo kredit
yang direstrukturisasi Bank masing-masing adalah
sebesar Rp1.845.606 dan Rp1.257.538 dengan
cadangan kerugian penurunan nilai sebesar Rp52.427
dan Rp54.052 pada 31 Desember 2014 dan 2013.
Kredit yang direstrukturisasi dilakukan dengan
mengubah persyaratan pokok dan bunga serta
perpanjangan waktu kredit.
i.
As of December 31, 2014 and 2013, the balance of
restructured loans amounted to Rp1,845,606 and
Rp1,257,538, respectively with related allowance for
impairment loss of Rp52,427 and Rp54,052, as of
December 31, 2014 and 2013, respectively.
Restructured loans represent change of principal and
interest terms and extension in loans terms.
Berikut ini adalah saldo kredit yang direstrukturisasi
pada tanggal 31 Desember 2014 dan 2013 berdasarkan
klasifikasi kolektibilitas:
Lancar
Dalam perhatian khusus
Kurang lancar
Diragukan
Macet
Jumlah
Cadangan kerugian penurunan nilai
Bersih
j.
The collectibility classification of restructured loans as
of December 31, 2014 and 2013 is as follows:
2014
829.479
847.174
14.910
110.564
43.479
1.845.606
(52.427)
1.793.179
Cadangan Kerugian Penurunan Nilai
j.
Mutasi cadangan kerugian penurunan nilai kredit
adalah sebagai berikut:
Saldo awal
Penurunan nilai tahun berjalan
(Catatan 26)
Penghasilan bunga atas kredit yang
mengalami penurunan nilai secara
individual
Penjualan kredit
Penghapusan kredit
Saldo akhir
2013
765.704
355.854
56.163
20.010
59.807
1.257.538
(54.052)
1.203.486
Current
Special mention
Sub-standard
Doubtful
Loss
Total
Allowance for impairment losses
Net
Allowance for Impairment Losses
Changes in allowances for impairment losses on loans
are as follows:
2014
236.065
122.973
2013
295.714
127.910
(30.699)
(10.616)
(169.238)
159.101
(46.744)
(130.199)
236.065
Beginning balance
Impairment during the year
(Note 26)
Interest income on
individually impaired loan
Sale of loans
Write-off of loans
Ending balance
- 44 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
49
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
KREDIT (lanjutan)
j.
8.
Cadangan Kerugian Penurunan Nilai (lanjutan)
j.
Berikut ini adalah saldo kredit yang mengalami
penurunan nilai dan tidak mengalami penurunan nilai
pada tanggal 31 Desember 2014 dan 2013:
Kredit yang mengalami penurunan nilai
Kredit
yang
tidak
mengalami
penurunan nilai
Jumlah kredit
Kredit yang dievaluasi secara kolektif
Penurunan nilai kolektif
Sub jumlah – bersih
Bersih
Kredit yang dievaluasi secara individual
yang mengalami penurunan nilai
sebelum dikurangi cadangan kerugian
penurunan nilai secara individual
Allowance for Impairment Losses (continued)
As of December 31, 2014 and 2013 the loans balances
impaired and not impaired are as follows:
2014
6.376.163
202.046
2013
6.582.357
206.418
Loans impaired
Loans not impaired
6.578.209
6.788.775
Total loans
Berikut ini adalah saldo kredit dan cadangan kerugian
penurunan nilai yang dievaluasi secara individual dan
kolektif pada tanggal 31 Desember 2014 dan 2013:
Kredit yang dievaluasi secara individual
Penurunan nilai individual
Sub jumlah – bersih
LOANS (continued)
As of December 31, 2014 and 2013 the loans balances
and allowance for impairment losses that are assessed
from individual and collective impairment, are as
follows:
2014
173.877
(28.747)
145.130
2013
197.291
(77.160)
120.131
Loans assessed by individual impairment
Individual impairment
Sub total - net
6.404.332
(130.354)
6.273.978
6.419.108
6.591.484
(158.905)
6.432.579
6.552.710
Loans assessed by collectively impairment
Collective impairment
Sub total – net
Net
132.827
186.795
Individually assessed loans determined to
be impaired before deducted by the
individually assessed impairment
allowance
Tingkat Pemenuhan Penurunan Nilai
Penurunan nilai sesuai dengan
pemenuhan ketentuan Bank Indonesia
Tingkat pemenuhan
Compliance of Impairment
2014
151.443
2013
241.223
105,06%
97,86%
Peraturan Bank Indonesia terkait penurunan nilai adalah
No. 7/2/PBI/2005 tanggal 20 Januari 2005 tentang
Penilaian Kualitas Aktiva Bank Umum sebagaimana
telah diubah terakhir dengan PBI No. 14/15/PBI/2012
tanggal 24 Oktober 2012 tentang Penilaian Kualitas
Aset Bank Umum.
Bank Indonesia regulation relate to impairment is No.
7/2/PBI/2005 dated January 20, 2005 on Public Bank
Assets quality assessment as latest amended by PBI No.
14/15/PBI/2012 date October 24, 2012 about
Assessment of Commercial Bank Asset Quality.
Manajemen berpendapat bahwa cadangan kerugian
penurunan nilai yang dibentuk cukup untuk menutup
kemungkinan kerugian akibat tidak tertagihnya kredit.
The management believes that the allowance for
impairment loss is adequate to cover impairment loss
on uncollectible loans.
- 45 -
50
Compliance of impairment in accordance
with Bank Indonesia regulation
The level of compliance
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8.
KREDIT (lanjutan)
k.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
8.
Mutasi kredit yang dihapus buku untuk tahun yang
berakhir pada 31 Desember 2014 dan 2013 (Catatan
34a), adalah sebagai berikut:
Saldo awal
Penambahan
Hapus tagih
Penerimaan kembali
Saldo akhir
LOANS (continued)
k.
2014
242.498
145.579
(16.612)
(10.537)
360.928
The movement of loans written-off for the years ended
December 31, 2014 and 2013 (Note 34a), are as
follows:
2013
156.817
110.948
(8.670)
(16.597)
242.498
Beginning balance
Additions
Write-off of claim
Recovery
Ending balance
l.
Pada tanggal 31 Desember 2014 dan 2013 tidak
terdapat penyediaan dana kepada pihak berelasi dan
pihak ketiga yang melampaui Batas Maksimum
Pemberian Kredit (BMPK).
l.
As of December 31, 2014 and 2013 there is no loan
granted to related and third parties which has
exceeded the Bank’s Legal Lending Limit (LLL).
m.
Rasio Non-performing Loan (NPL) Bank sesuai
dengan Surat Edaran Bank Indonesia No. 13/30/DPNP
tanggal 16 Desember 2011. Pada tanggal 31 Desember
2014 dan 2013, rasio NPL secara bruto masing-masing
sebesar 6,94% dan 6,75% sedangkan rasio NPL secara
neto masing-masing sebesar 4,85% dan 3,39%.
m.
The ratio of Non-performing Loan (NPL) in accordance
with Bank Indonesia Circular Letter No. 13/30/DPNP
dated December 16, 2011. As of December 31, 2014
and 2013, ratio of NPL gross of allowance for
impairment losses is 6.94% and 6.75%, respectively,
while the ratio of NPL net (net of allowance for
impairment losses) is 4.85% and 3.39%, respectively.
n.
Kredit konsumsi terdiri dari kredit kendaraan bermotor,
kredit pemilikan rumah dan kredit perorangan lainnya.
n.
Consumer loans consist of motor vehicle loans,
mortgage loans and other personal loans.
o.
Kredit modal kerja terdiri dari kredit berjangka, kredit
rekening koran, kredit akseptasi dan cerukan yang
diberikan kepada debitur untuk keperluan modal kerja.
o.
Working capital loans consist of term loans, overdraft
loans, acceptances loans and overdrafts granted to
borrowers for working capital purposes.
p.
Kredit investasi merupakan kredit jangka menengah
atau panjang yang diberikan kepada debitur untuk
pembelian barang modal.
p.
Investment loans is a medium or long-term loans
granted to debtor for the purchase of capital assets.
q.
Pada tanggal 31 Desember 2014 dan 2013, tidak
terdapat kredit sindikasi yang diberikan oleh Bank.
q.
As of December 31, 2014 and 2013, there were no
syndicated loans granted by the Bank.
r.
Tidak ada kredit yang diberikan kepada pihak berelasi
per tanggal 31 Desember 2014 dan 2013.
r.
There were no loans to related parties as of December
31, 2014 and 2013.
s.
Kredit yang diberikan kepada karyawan Bank dibebani
bunga 6% per tahun untuk tahun yang berakhir 31
Desember 2014 dan 2013 dengan jangka waktu
pelunasan berkisar antara 1 sampai dengan 15 tahun
dan dibayar melalui pemotongan gaji bulanan.
s.
The Bank charged interest for loans granted to
employees for 6% per annum for the year ended
December 31, 2014 and 2013 with repayment periods
ranging from 1 to 15 years and paid through monthly
payroll deductions.
t.
Rasio kredit usaha mikro kecil terhadap jumlah kredit
sesuai dengan Surat Edaran Bank Indonesia No.
13/30/DPNP tanggal 16 Desember 2011 adalah sebesar
93,24% dan 93,50% masing-masing pada tanggal
31 Desember 2014 dan 2013.
t.
The ratio of micro business loans to total loans in
accordance with Bank Indonesia Circular Letter
No.
13/30/DPNP dated December 16, 2011 is 93.24% and
93.50% on December 31, 2014 and 2013,
respectively.
- 46 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
51
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
KREDIT (lanjutan)
9.
8.
LOANS (continued)
u.
Jumlah kredit yang dijamin dengan agunan tunai
masing-masing sebesar Rp3.862 dan Rp1.587 pada
tanggal 31 Desember 2014 dan 2013.
u.
Total loans with cash collateral amounted to Rp3,862
and Rp1,587, respectively, as of December 31, 2014
and 2013.
v.
Seluruh saldo kredit dalam mata uang Rupiah.
v.
All loans are denominated in Rupiah.
w.
Jumlah biaya transaksi (provisi) yang menjadi bagian
dari kredit adalah Rp15.120 dan Rp32.021 pada tanggal
31 Desember 2014 dan 2013.
w.
Total of transaction costs (fees), which became part of
the loans is Rp15,120 and Rp32,021 as of December 31,
2014 and 2013, respectively.
PENDAPATAN
DITERIMA
BUNGA
YANG
MASIH
AKAN
9.
ACCRUED INTEREST RECEIVABLE
Akun ini terdiri dari:
This account consists of:
2014
105.176
5.883
111.059
Kredit
Efek-efek
Jumlah
10.
BIAYA DIBAYAR DIMUKA
2013
85.654
5.883
91.537
10.
Akun ini terdiri dari:
PREPAID EXPENSES
This account consists of:
2014
Asuransi
Sewa
Promosi dan hadiah
Lain-lain
11.
Loans
Securities
Total
2013
35.741
28.075
18.471
1.087
83.374
ASET TETAP
26.755
46.756
20.245
1.000
94.756
11.
Rincian aset tetap sebagai berikut:
Insurance
Lease
Promotions and gifts
Others
FIXED ASSETS
The detail of fixed assets as follows:
2014
Perubahan selama tahun berjalan/Changes during the year
Saldo awal/
Beginning
balance
Biaya perolehan
Renovasi bangunan yang
disewa
Kendaraan
Perlengkapan, mesin dan
peralatan kantor
Aset dalam penyelesaian
Jumlah
Akumulasi penyusutan
Renovasi bangunan yang
disewa
Kendaraan
Perlengkapan, mesin dan
peralatan kantor
Jumlah
Nilai tercatat
Penambahan/
Additions
Pengurangan/
Deductions
120.195
640
2.056
1.637
120.416
450
205.730
3.936
44
751
93
406
209.008
1.730
328.105
4.576
2.851
(1.730)
-
329.830
60.869
16.490
2.056
(28)
75.275
429
90.772
8
37.916
44
718
28
393
127.998
152.070
176.035
54.414
2.818
-
203.666
126.164
- 47 -
52
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Reklasifikasi/
Reclassification
Saldo akhir/
Ending balance
Cost
Leasehold
improvement
Vehicles
Office equipment, machine
and furnitures
Constructions in progress
Total
Accumulated depreciation
Leasehold
improvement
Vehicles
Office equipment,machine and
furnitures
Total
Net-carrying value
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
ASET TETAP (lanjutan)
11.
FIXED ASSETS (continued)
2013
Perubahan selama tahun berjalan/Changes during the year
Saldo awal/
Beginning
balance
Biaya perolehan
Tanah
Bangunan dan prasarana
Renovasi bangunan
yang disewa
Kendaraan
Perlengkapan, mesin
dan peralatan kantor
Aset dalam penyelesaian
Jumlah
Akumulasi penyusutan
Bangunan dan prasarana
Renovasi bangunan
yang disewa
Kendaraan
Perlengkapan, mesin
dan peralatan kantor
Jumlah
Nilai tercatat
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Saldo akhir/
Reclassification Ending balance
43.016
79.956
116.515
101
1.838
43.016
79.710
-
(347)
1.842
120.195
557
197.674
9.015
107
4.160
3.201
450
205.730
4.702
442.420
1.724
12.678
126.993
(4.696)
-
1.730
328.105
23.044
36.767
4.000
24.101
26.908
-
(136)
1
60.869
525
58.383
11
36.341
107
4.087
135
429
90.772
118.719
323.701
64.453
31.102
-
152.070
176.035
Cost
Land
Building and improvements
Leasehold
improvement
Vehicles
Office equipment,
machine and furnitures
Constructions in progress
Total
Accumulated depreciation
Building and improvements
Leasehold
improvement
Vehicles
Office equipment, machine
and furnitures
Total
Net-carrying value
Beban penyusutan yang dibebankan pada laba rugi untuk
tahun yang berakhir pada 31 Desember 2014 dan 2013
masing-masing adalah sebesar Rp54.414 dan Rp64.453.
(Catatan 27)
Depreciation charged to profit and loss for the year ended
December 31, 2014 and 2013 amounted to Rp54,414 and
Rp64,453, respectively. (Note 27)
Rincian penjualan aset tetap selama tahun 31 Desember
2014 dan 2013 adalah sebagai berikut:
The detail of sale on fixed assets in December 31, 2014 and
2013 are as follows:
2014
Kendaraan
Perlengkapan, mesin dan
peralatan kantor
Jumlah
Harga
perolehan/
Acquisition
cost
39
228
Akumulasi
penyusutan/
Accumulated
depreciation
39
211
Nilai buku/
Net book
value
17
Harga jual bersih/
Proceeds
from sale
3
3
Laba (Rugi)
penjualan/
Gain (Loss)
on sale
3
(14)
267
250
17
6
(11)
Harga
perolehan/
Acquisition
cost
122.672
Akumulasi
penyusutan/
Accumulated
depreciation
(26.886)
Nilai buku/
Net book
value
95.786
Harga jual bersih/
Proceeds
from sale
183.320
Laba
penjualan/
Gain on sale
87.534
10
3.483
(10)
(3.442)
41
1
54
1
13
126.165
(30.338)
95.827
183.375
87.548
Vehicles
Office equipment, machine
and furnitures
Total
2013
Tanah, bangunan dan
prasarana
Kendaraan
Perlengkapan, mesin dan
peralatan kantor
Jumlah
Pada tanggal 27 Desember 2013, berdasarkan Perjanjian
Pengikatan Jual Beli dengan PT Dakara Makmur, Bank telah
melakukan penjualan sejumlah aset tetapnya berupa, tanah,
bangunan dan prasarana yang dimiliki dengan harga jual
sebesar Rp194.000 (belum termasuk PPN), dan sejak
tanggal tersebut seluruh aset tetap dimaksud masih
digunakan oleh Bank dengan status sewa.
Land, building and
improvements
Vehicles
Office equipment, machine
and furnitures
Total
Based on Binding Agreement to Sale and Purchase with PT
Dakara Makmur dated December 27, 2013, the Bank has
sold lands, buldings and improvements with selling price of
Rp194,000 (exclude VAT) and since that date all those assets
were leased to the Bank.
- 48 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
53
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11.
12.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
ASET TETAP (lanjutan)
11.
Aset tetap (termasuk aset yang disewa), kecuali tanah,
diasuransikan pada PT Asuransi Recapital (pihak berelasi,
Catatan 33), PT Asuransi Wahana Tata dan PT Asuransi
Sinarmas, dengan nilai pertanggungan sebesar Rp270.722
dan Rp398.046 pada tanggal 31 Desember 2014 dan 2013.
Manajemen berpendapat bahwa nilai pertanggungan tersebut
cukup untuk menutupi kemungkinan kerugian atas aset yang
dipertanggungkan.
All fixed assets (include leased assets), except land, are
insured with PT Asuransi Recapital (related party, Note 33),
PT Asuransi Wahana Tata and PT Asuransi Sinarmas,
amounted to Rp270,722 and Rp398,046 as of December 31,
2014 and 2013, respectively. Management believes that the
insurance coverage is adequate to cover impairment loss on
the assets insured.
Manajemen berpendapat bahwa tidak terdapat penurunan
nilai atas aset tersebut.
Management believes that there is no impairment in value of
the aforementioned assets.
Pada tanggal 31 Desember 2014 dan 2013, jumlah tercatat
bruto dari setiap aset tetap yang telah disusutkan penuh dan
masih digunakan adalah sebesar Rp20.473 dan Rp19.099.
As of December 31, 2014 and 2013, the gross amount of
fixed assets which have been fully depreciated and are still
used amounted to Rp20,473 and Rp19,099.
AGUNAN YANG DIAMBIL ALIH
12.
Akun ini terdiri dari:
2014
2013
2.243
(776)
1.467
36.089
(6.843)
29.246
Cost
Allowance for impairment losses
Total
Agunan yang diambil alih terdiri dari tanah dan bangunan.
Foreclosed assets consist of land and buildings.
Perubahan cadangan kerugian penurunan nilai adalah
sebagai berikut:
Changes in the allowance for impairment losses are as
follows:
2014
Saldo awal tahun
Pengurangan
2013
6.843
(6.067)
776
6.843
6.843
Beginning balance
Deduction
Manajemen berpendapat bahwa jumlah cadangan kerugian
penurunan nilai agunan yang diambil alih adalah cukup
untuk menutup kerugian yang mungkin timbul akibat tidak
dapat terealisasinya agunan yang diambil alih tersebut.
Management believes that the allowance for impairment
losses of the foreclosed assets is adequate to cover all
possible losses that may arise.
Pengurangan untuk tahun yang berakhir pada tanggal 31
Desember 2014 dan 2013 merupakan penjualan agunan
yang diambil alih sebagai berikut:
Deductions for the year ended December 31, 2014 and 2013
pertains to sale of certain foreclosed asset with details as
follows:
2014
Harga jual
Nilai buku agunan yang diambil alih
Laba penjualan agunan yang diambil alih
2013
28.987
(27.779)
1.208
ASET LAIN-LAIN
13.
Rincian akun ini adalah sebagai berikut:
58.104
54.179
52.158
26.245
1.367
1.982
194.035
- 49 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
1.897
1.897
-
Selling price
Net book value of foreclosed asset
Gain on sale of foreclosed assets
OTHER ASSETS
This account consists of:
2014
Tagihan kepada pihak ketiga-bersih
Setoran jaminan
Uang muka
Aset takberwujud
Persediaan kantor
Lain-lain
Jumlah
54
FORECLOSED ASSETS
This account consists of:
Nilai tercatat
Cadangan kerugian penurunan nilai
Jumlah
13.
FIXED ASSETS (continued)
2013
242.518
3.026
75.967
22.359
2.119
5.280
351.269
Third party receivables-net
Security deposits
Advances
Intangible assets
Office supplies
Others
Total
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
13.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
ASET LAIN-LAIN (lanjutan)
13.
OTHER ASSETS (continued)
Pada tanggal 31 Desember 2014, tagihan kepada pihak ketiga
sebagian besar merupakan tagihan terkait penjualan agunan
yang diambil alih dan tagihan ATM sedangkan pada tanggal
31 Desember 2013, tagihan kepada pihak ketiga sebagian
besar merupakan tagihan terkait penjualan seluruh aset
tanah, bangunan, dan prasarana milik Bank. Pada tanggal
2 April 2014, Bank telah menerima pembayaran dari
PT Dakara Makmur atas penjualan aset tersebut.
As of December 31, 2014, third party receivables mostly are
from the sale of foreclosed assets and ATM transaction,
while as of December 31, 2013, third party receivables on
the sale of land, buildings and improvements. On April 2,
2014, the Bank has received payment from PT Dakara
Makmur related to sale of those assets.
Tagihan kepada pihak ketiga lain selain tagihan di atas
merupakan tagihan kepada PT Mintuna Nagareksa sebesar
Rp28.000, yaitu atas pembatalan pembelian ruangan di
Gedung Menara Topas lantai 1, 2 dan 16, serta tagihan
terkait dengan transaksi ATM. Sesuai dengan surat
pengalihan utang No. 035/MN/SW/IV/10 tanggal 9 April
2010, PT Mintuna Nagareksa telah mengalihkan utangnya
kepada Tn. Lunardi Widjaja. Bank sudah membentuk
cadangan kerugian penurunan nilai atas tagihan kepada
pihak ketiga. Rincian tagihan kepada pihak ketiga adalah
sebagai berikut:
Other third party receivables are from PT Mintuna
Nagareksa amounted to Rp28,000 for the cancellation of the
purchase of space in the Topas Tower Building floors 1, 2
and 16, and receivables related with ATM transactions. In
accordance with letter of
loan transfer No.
035/MN/SW/IV/10 dated April 9, 2010, PT Mintuna
Nagareksa transferred their debt to Mr. Lunardi Widjaja.
The Bank has provided allowance for impairment losses of
the third party receivables. Details of third party receivables
are as follow:
2014
Tagihan pihak ketiga
Lunardi Widjaja
Tagihan ATM
PT Bumi Karya Mandiri
Yuddy Limanto
Nasrun Hamdat
PT Dakara Makmur
Lainnya
Cadangan kerugian penurunan nilai
Bersih
2013
28.000
16.164
14.500
6.607
2.913
4.895
73.079
(14.975)
58.104
Mutasi cadangan kerugian penurunan nilai tagihan kepada
pihak ketiga adalah sebagai berikut:
Third party receivables
Lunardi Widjaja
ATM transaction
PT Bumi Karya Mandiri
Yuddy Limanto
Nasrun Hamdat
PT Dakara Makmur
Other
Allowance for impairment losses
Net
Changes in allowances for impairment losses on third party
receivables are as follows:
2014
Saldo awal
Pemulihan kerugian penurunan nilai:
Lunardi Widjaja
Tagihan ATM
Saldo akhir
28.000
15.125
213.400
968
257.493
(14.975)
242.518
14.975
2013
41.744
14.975
(24.588)
(2.181)
14.975
Beginning balance
Reversal of impairment losses:
Lunardi Widjaja
ATM Transaction
Ending balance
Setoran jaminan merupakan jaminan atas sewa gedung dan
penggunaan jaringan ATM yang dapat diminta kembali
setelah selesai masa kontrak.
Security deposits represent deposit on rental of office
buildings and ATM networks and can be refunded at the end
of the contract.
Per 31 Desember 2014, setoran jaminan sebagian besar
merupakan jaminan atas sewa gedung yang digunakan untuk
operasional Bank sebesar Rp50.000.
As of December 31, 2014, most of the security deposits is a
collateral for the rent of the building used for the Bank’s
operation amounted Rp50,000.
Uang muka merupakan pembayaran untuk kegiatan operasi
seperti uang muka kepada pemasok yang berhubungan
dengan pembelian perlengkapan kantor, uang muka untuk
pengembangan sistem informasi manajemen, uang muka
personalia dan uang muka lainnya.
Advances represent advances for operations such as
payment to suppliers related to purchase of office
equipments, payment for improvement of management
information system, payment to employees and other
payments.
- 50 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
55
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
13.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
ASET LAIN-LAIN (lanjutan)
13.
OTHER ASSETS (continued)
Perincian aset takberwujud adalah sebagai berikut:
The details of intangible assets are as follows:
Perangkat lunak
Software
2014
Biaya perolehan:
Saldo awal
Penambahan
Saldo akhir
Akumulasi amortisasi
Saldo awal
Penambahan
Saldo akhir
Nilai tercatat
2013
35.043
10.792
45.835
24.088
10.955
35.043
Cost
Beginning balance
Addition
Ending balance
(12.708)
(6.955)
(19.663)
26.172
(8.133)
(4.575)
(12.708)
22.335
Accumulated amortization
Beginning balance
Addition
Ending balance
Net carrying value
Hak paten
Patent
2014
Biaya perolehan:
Saldo awal
Penambahan
Saldo akhir
Akumulasi amortisasi
Saldo awal
Penambahan
Saldo akhir
Nilai tercatat
14.
2013
28
56
84
28
28
Cost
Beginning balance
Addition
Ending balance
(4)
(7)
(11)
73
(1)
(3)
(4)
24
Accumulated amortization
Beginning balance
Addition
Ending balance
Net carrying value
LIABILITAS SEGERA
14.
Akun ini terdiri dari:
LIABILITIES DUE IMMEDIATELY
This account consists of:
2014
Utang bunga
Lain-lain
15.
2013
36.234
3.859
40.093
SIMPANAN DARI NASABAH
31.696
8.201
39.897
15.
Akun ini terdiri dari:
Giro
Tabungan
Deposito berjangka
Giro
Tabungan
Deposito berjangka
DEPOSITS FROM CUSTOMERS
This accont consists of:
Pihak berelasi/
Related parties
564
4.337
76.953
81.854
2014
Pihak ketiga/
Third parties
29.963
690.665
6.836.564
7.557.192
Jumlah/
Total
30.527
695.002
6.913.517
7.639.046
Pihak berelasi/
Related parties
2.097
1.821
33.833
37.751
2013
Pihak ketiga/
Third parties
21.085
663.000
6.951.625
7.635.710
Jumlah/
Total
23.182
664.821
6.985.458
7.673.461
- 51 -
56
Interest payable
Others
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Demand deposits
Savings
Time deposits
Demand deposits
Savings
Time deposits
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
15.
SIMPANAN DARI NASABAH (lanjutan)
a.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
15.
Giro
DEPOSITS FROM CUSTOMERS (continued)
a.
Giro yang diblokir dan dijadikan jaminan atas kredit
Bank adalah sebesar Rp215 dan Rp30 pada tanggal 31
Desember 2014 dan 2013. Saldo giro seluruhnya dalam
mata uang Rupiah.
Demand deposits blocked out and pledged as loans
collateral amounted to Rp215 and Rp30 as of
December 31, 2014 and 2013. All demands deposits are
denominated in Indonesian Rupiah.
Kisaran suku bunga untuk giro diungkapkan dalam
Catatan 37.
b.
c.
Demand deposits
The ranges of interest rates for demand deposits are
disclosed in Note 37.
Tabungan
b.
Savings
Tidak ada tabungan yang diblokir dan digunakan
sebagai jaminan atas kredit pada tanggal 31 Desember
2014 dan 2013. Saldo tabungan seluruhnya dalam mata
uang Rupiah.
There were no savings blocked and pledged as loan
collateral on December 31, 2014 and 2013. All savings
are denominated in Indonesian Rupiah.
Kisaran suku bunga untuk tabungan diungkapkan
dalam Catatan 37.
The ranges of interest rates for savings deposits are
disclosed in Note 37.
Deposito berjangka
c.
Berdasarkan Jangka Waktu Kontrak
Kurang dari atau 1 bulan
Lebih dari 1 s/d 3 bulan
Lebih dari 3 s/d 6 bulan
Lebih dari 6 s/d 12 bulan
Lebih dari 12 bulan
Kurang dari atau 1 bulan
Lebih dari 1 s/d 3 bulan
Lebih dari 3 s/d 6 bulan
Lebih dari 6 s/d 12 bulan
Lebih dari 12 bulan
By Period of Contract
Pihak berelasi/
Related parties
56.903
13.042
7.000
8
76.953
2014
Pihak ketiga/
Third parties
2.017.944
2.509.722
2.226.554
81.295
1.049
6.836.564
Jumlah/
Total
2.074.847
2.522.764
2.233.554
81.303
1.049
6.913.517
Pihak berelasi/
Related parties
23.748
9.245
200
640
33.833
2013
Pihak ketiga/
Third parties
3.519.976
2.669.853
736.227
25.490
79
6.951.625
Jumlah/
Total
3.543.724
2.679.098
736.427
26.130
79
6.985.458
Berdasarkan Jatuh Tempo
Kurang dari atau 1 bulan
Lebih dari 1 s/d 3 bulan
Lebih dari 3 s/d 6 bulan
Lebih dari 6 s/d 12 bulan
Lebih dari 12 bulan
Time deposits
1 month or less
More than 1 month until 3 months
More than 3 months until 6 months
More than 6 months until 12 months
More than 12 months
1 month or less
More than 1 month until 3 months
More than 3 months until 6 months
More than 6 months until 12 months
More than 12 months
By Remaining Period to Maturity
Pihak berelasi/
Related parties
64.228
10.567
2.150
8
76.953
2014
Pihak ketiga/
Third parties
3.266.059
2.627.276
903.430
38.787
1.012
6.836.564
Jumlah/
Total
3.330.287
2.637.843
905.580
38.795
1.012
6.913.517
1 month or less
More than 1 month until 3 months
More than 3 months until 6 months
More than 6 months until 12 months
More than 12 months
- 52 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
57
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
15.
SIMPANAN DARI NASABAH (lanjutan)
c.
15.
Deposito berjangka (lanjutan)
Kisaran suku bunga untuk
diungkapkan dalam Catatan 37.
deposito
Time deposits (continued)
2013
Pihak ketiga/
Third parties
4.589.071
1.928.933
408.382
25.172
67
6.951.625
Pihak berelasi/
Related parties
29.148
3.845
200
640
33.833
Jumlah/
Total
4.618.219
1.932.778
408.582
25.812
67
6.985.458
1 month or less
More than 1 month until 3 months
More than 3 months until 6 months
More than 6 months until 12 months
More than 12 months
berjangka
The ranges of interest rates for time deposits are
disclosed in Note 37.
Deposito berjangka yang diblokir dan dijadikan
jaminan atas kredit Bank adalah sebesar Rp3.647 dan
Rp755 masing-masing pada tanggal 31 Desember 2014
dan 2013. Saldo deposito berjangka seluruhnya dalam
mata uang Rupiah.
Time deposits blocked out and pledged as loan
collateral amounted to Rp3,647 and Rp755 as of
December, 31, 2014 and 2013, respectively. All time
deposits are denominated in Indonesian Rupiah.
SIMPANAN DARI BANK LAIN– PIHAK KETIGA
16.
Rincian simpanan dari bank lain terdiri atas:
Deposito berjangka
Inter-bank call money
Tabungan
Giro
2014
412.767
60.000
4.124
391
477.282
2013
187.657
20.000
3.597
157
211.411
Time deposits
Inter-bank call money
Savings
Demand deposits
Period of contract of deposits from other banks, except time
deposits, is a month or less. Period of contract of time
deposits from other banks are as follow:
2014
Kurang dari atau 1 bulan
Lebih dari 1 s/d 3 bulan
Lebih dari 3 s/d 12 bulan
DEPOSITS FROM OTHER BANKS – THIRD PARTIES
Deposits from other banks consists of:
Jangka waktu kontrak simpanan dari bank lain, kecuali
deposito berjangka, adalah kurang dari atau satu bulan.
Jangka waktu kontrak deposito berjangka dari bank lain
adalah sebagai berikut:
2013
69.567
98.000
245.200
412.767
73.457
36.000
78.200
187.657
1 month or less
More than 1 month until 3 months
More than 3 months until 12 months
Kisaran suku bunga untuk simpanan dari bank lain
diungkapkan dalam Catatan 37.
The ranges of interest rates for deposits from other banks
are disclosed in Note 37.
Pada tanggal 31 Desember 2014 dan 2013 tidak ada
simpanan dari bank lain yang diblokir dan digunakan
sebagai jaminan atas kredit.
There were no deposits from other banks that were blocked
and pledged as loan collateral as of December 31, 2014 and
2013.
- 53 -
58
DEPOSITS FROM CUSTOMERS (continued)
c.
Kurang dari atau 1 bulan
Lebih dari 1 s/d 3 bulan
Lebih dari 3 s/d 6 bulan
Lebih dari 6 s/d 12 bulan
Lebih dari 12 bulan
16.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
17.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
LIABILITAS ATAS EFEK-EFEK YANG DIJUAL
DENGAN JANJI DIBELI KEMBALI
17.
Berikut ini adalah informasi liabilitas atas efek-efek yang
dijual dengan janji dibeli kembali per 31 Desember 2013
yaitu:
Counterparty/
Counterparty
Jenis efek /
Type of
securities
PT Bank
Bukopin Tbk
SUN FR0065
Jumlah
nominal /
Nominal
amount
140.000
Tanggal
dimulai/
Start date
23 Oktober/
October 23,
2013
UTANG PAJAK
Jatuh tempo/
Maturity date
23 April /
April 23,
2014
18.
REPURCHASE
Harga
penjualan/
Selling price
Bunga yang
belum
diamortisasi /
Unamortized
interest
101.813
-
Liabilitas
pembelian
kembali/
Repurchase
liabilities
101.813
TAXES PAYABLE
This account consists of:
2014
2013
15.652
3.990
167
2.184
21.993
PINJAMAN DARI PIHAK BERELASI
21.617
7.461
131
19.400
48.609
Income tax:
Article 4 (2)
Article 21
Article 23
Value-added tax
The filing of tax returns is based on the Bank’s selfassessment of tax liabilities. Based on the Law No. 28 Year
2007 regarding”Third Amendment of Law No. 6 Year 1983
Regarding General Rules and Procedures of Taxation”
which are applicable starting 2008, the Directorate General
of Tax (“DGT”) may assess or amend taxes within 5 years
from the date the tax becomes due. The transitional
provisions of the said Law stipulate that taxers for fiscal year
2007 and before maybe assessed by the DGT at the latest at
the end of 2013.
Besarnya pajak penghasilan terutang ditetapkan berdasarkan
perhitungan pajak yang dilakukan sendiri oleh wajib pajak.
Berdasarkan Undang-undang No. 28 Tahun 2007 mengenai
“Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun
1983 tentang Ketentuan Umum dan Tata Cara Perpajakan”
yang berlaku mulai tahun 2008, Direktorat Jenderal Pajak
(“DJP”) dapat menetapkan dan mengubah kewajiban pajak
dalam batas waktu 5 tahun sejak tanggal terhutangnya pajak.
Ketentuan peralihan dari Undang-Undang tersebut mengatur
bahwa perpajakan untuk tahun fiskal 2007 dan sebelumnya
dapat ditetapkan oleh DJP paling lambat pada akhir tahun
2013.
19.
UNDER
As of October 23, 2013, the Bank conducts transactions on
securities sold under repurchase agreements of Rp101,813
using bond FR0065 that has a carrying value of Rp110,813
as of December 31, 2013. The maturity of these liabilities on
the date of April 23, 2014.
Akun ini terdiri dari:
Pajak penghasilan:
Pasal 4 (2)
Pasal 21
Pasal 23
Pajak pertambahan nilai
SOLD
Here is information on securities sold under repurchase
agreement as of December 31, 2013 are:
Pada tanggal 23 Oktober 2013, Bank melakukan transaksi
liabilitas atas efek-efek yang dijual dengan janji dibeli
kembali sebesar Rp101.813 dengan menggunakan Obligasi
FR0065 yang memiliki nilai tercatat Rp110.813 per 31
Desember 2013. Jatuh tempo liabilitas tersebut pada tanggal
23 April 2014.
18.
SECURITIES
AGREEMENT
19.
LOAN FROM AFFILIATES
Pinjaman dari pihak berelasi merupakan pinjaman dari Green
Resources International Ltd. sebesar Rp129.638 pada tanggal
31 Desember 2014 dan 2013.
Loan from the affiliates is a loan from Green Resources
International Ltd. amounted Rp129,638 on December 31,
2014 and 2013.
Akun ini awalnya merupakan dana setoran modal dari
Pemegang Saham Pengendali (PSP) sebelumnya dalam
rangka memperkuat Struktur Modal Bank. Dana setoran
modal tersebut tidak dapat ditarik oleh Pemegang Saham
Pengendali tanpa persetujuan terlebih dahulu dari Bank
Indonesia (BI) sesuai dengan Surat Pernyataan Pemegang
Saham Pengendali kepada BI. Dana setoran modal ini akan
digunakan untuk peningkatan modal disetor setelah
memperoleh persetujuan dari instansi terkait dan Rapat
Umum Pemegang Saham. Pinjaman dari pihak berelasi tidak
dikenakan bunga.
This account was originally the capital deposit funds from
the controlling shareholder (PSP) in advance in order to
strengthen the capital structure of the Bank. The funds for
capital stock cannot be withdrawn by the controlling
shareholders without prior approval from BI in accordance
with the Representation Letter of Controlling Shareholders
to BI. This placement of funds will be used for the increase of
share capital after getting approval from the related
institution and General Shareholders Meeting. Loan from
affiliates is not subject to interest.
- 54 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
59
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
19.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
PINJAMAN DARI PIHAK BERELASI (lanjutan)
19.
Berdasarkan Akta Perjanjian Jual Beli Piutang tanggal
26 Mei 2010, Pemegang Saham pengendali setuju untuk
menjual semua tagihannya dari Bank kepada Green
Resources International Ltd., yang merupakan perusahaan
afiliasi dari PT Recapital Securities. Pokok-pokok perjanjian
ini antara lain:
20.
Based on the Deed of Sales Purchase of the Receivable
Agreement dated May 26, 2010, the previous controlling
shareholders agreed to sell receivable of the Bank to Green
Resources International Ltd., an affiliated company of
PT Recapital Securities. The points of this agreement
include:
-
Pemegang Saham Pengendali (PSP) saat itu telah
memasukkan cadangan tambahan modal sebesar
Rp129.638 dan telah disetor penuh dalam Bank untuk
tujuan penambahan modal Bank yang tidak boleh
ditarik kembali oleh para Pemegang Saham.
-
Controlling Shareholder (PSP) at that time has
paid-in an additional reserve capital of Rp129,638 and
has been fully paid to the Bank for the purpose of the
Bank’s capital increase which should not be
withdrawn by the Shareholders.
-
Piutang PSP kepada Bank sebesar Rp129.638 tersebut
dijual kepada Green Resources International Ltd., yang
merupakan afiliasi dari PT Recapital Securities, efektif
sejak Perjanjian Jual Beli Piutang ditandatangani yaitu
tanggal 26 Mei 2010.
-
PSP receivable to the Bank amounting to Rp129,638
were sold to Green Resources International Ltd., which
is an affiliate of PT Recapital Securities, effective as of
the Receivables Purchase Agreement that was signed
on May 26, 2010.
-
Penyerahan piutang dilakukan pada saat PT Recapital
Securities menjadi pemegang saham pengendali Bank
dan dapat dilakukan sesuai dengan ketentuan peraturan
perundang-undangan yang berlaku.
-
Submission of receivables carried at PT Recapital
Securities become controlling shareholders of the Bank
and can be done in accordance with prevailing
regulation.
LIABILITAS LAIN-LAIN
20.
Akun ini terdiri dari:
2014
2013
13.907
2.270
1.747
23.420
41.344
21.787
1.694
3.679
243
27.403
Insurance
ATM transaction liabilities
Accrued expenses
Others
Asuransi adalah pembayaran asuransi dari debitur atas kredit
yang diberikan untuk kemudian dibayarkan ke perusahaan
asuransi.
Insurance is the payment of the debtor for loans and then
paid to the insurance company.
Beban yang masih harus dibayar merupakan akrual atas
beban umum dan administrasi Bank.
Accrued expenses represent accruals in relation of general
and administrative expenses of the Bank.
MODAL SAHAM
21.
Jumlah saham
(Jumlah penuh)/
Number of shares
Nama pemegang saham
(Full amount)
PT Recapital Securities
7.296.964.802
IF Services Netherland BV
1.434.300.000
Pershing LLC
1.151.717.814
Masyarakat (masing-masing dibawah 5%)
872.134.537
10.755.117.153
2014 dan/and 2013
Persentase
kepemilikan/
Percentage of
ownership (%)
67,85%
13,34%
10,71%
8,10%
100,00%
- 55 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
SHARE CAPITAL
The details of the Bank’s shareholders and their
shareholdings as of December 31, 2014 and 2013 are as
follows:
Rincian pemegang saham dan kepemilikan saham Bank pada
tanggal 31 Desember 2014 dan 2013 adalah sebagai berikut:
60
OTHER LIABILITIES
This account consists of:
Asuransi
Kewajiban transaksi ATM
Beban yang masih harus dibayar
Lain-lain
21.
LOAN FROM AFFILIATES (continued)
Jumlah/
Total
729.696
143.430
115.172
87.214
1.075.512
Name of shareholder
PT Recapital Securities
IF Services Netherland BV
Pershing LLC
Public (each below 5%)
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
22.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
TAMBAHAN MODAL DISETOR
22.
This account represents additional paid-in capital in
connection with public offering in 2001 and 2012 after
deducting share issuance costs as follows:
Akun ini merupakan agio saham sehubungan dengan
penawaran umum pada tahun 2001 dan 2012 setelah
dikurangi biaya emisi saham dengan perincian sebagai
berikut:
2014
Perbedaan antara harga penawaran
saham dengan nilai
nominal per saham
Tahun 2001
Tahun 2012
Biaya emisi saham
Tahun 2001
Tahun 2010
Tahun 2011
Tahun 2012
23.
2013
11.100
29.932
11.100
29.932
(3.434)
(7.111)
(3.557)
(2.905)
24.025
(3.434)
(7.111)
(3.557)
(2.905)
24.025
PENDAPATAN BUNGA
23.
Akun ini terdiri dari:
Kredit
Efek-efek
Penempatan pada Bank Indonesia dan bank
lain
Giro pada Bank Indonesia dan bank lain
Lainnya
2014
1.608.721
37.515
27.880
4.218
1.663
1.679.997
BEBAN BUNGA
24.
INTEREST EXPENSE
2013
786.993
27.903
430
38.891
16.221
5.143
875.581
PENDAPATAN ADMINISTRASI
25.
Akun ini terdiri dari:
Deposits from customers
597.766
Time deposits
29.372
Saving
460
Demand deposits
3.402
Deposits from other banks
14.876 Government guarantee premium (Note 38)
1.881
Securities sold under repurchase
agreement
647.757
ADMINISTRATIVE INCOME
This account consists of:
2014
Administrasi kredit
Denda dan pinalti
Lain-lain
2013
1.558.012
Loans
30.436
Securities
28.075 Placement with Bank Indonesia and other
banks
4.183 Current accounts with Bank Indonesia and
other banks
Others
1.620.706
This account consists of:
2014
25.
INTEREST INCOME
Interest income from securities comes from government
bonds, Certificate of Bank Indonesia and Deposits
Certificates of Bank Indonesia.
Akun ini terdiri dari:
Simpanan dari nasabah
Deposito berjangka
Tabungan
Giro
Simpanan dari bank lain
Premi penjaminan pemerintah (Catatan 38)
Liabilitas atas efek-efek yang dijual dengan
janji dibeli kembali
Difference between the
offering price with
par value per share
Year 2001
Year 2012
Share issuance costs
Year 2001
Year 2010
Year 2011
Year 2012
This account consists of:
Pendapatan bunga dari efek-efek berasal dari obligasi
pemerintah, Sertifikat Bank Indonesia dan Sertifikat
Deposito Bank Indonesia.
24.
ADDITIONAL PAID-IN CAPITAL
2013
99.641
6.798
5.850
112.289
76.426
11.578
3.866
91.870
Loan administration
Late payment and penalties
Others
- 56 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
61
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
26.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
KERUGIAN PENURUNAN NILAI
26.
Akun ini terdiri dari:
This account consists of:
2014
Aset keuangan
Penyisihan kerugian penurunan nilai:
Kredit (Catatan 8j)
Pemulihan kerugian penurunan nilai:
Tagihan kepada pihak ketiga (Catatan 13)
Penyisihan kerugian penurunan nilai aset
keuangan
27.
2013
(122.973)
(127.910)
(122.973)
26.769
(101.141)
BEBAN UMUM DAN ADMINISTRASI
27.
GENERAL AND ADMINISTRATIVE EXPENSES
This account consists of:
2014
Sewa
Penyusutan (Catatan 11)
Jasa tenaga kerja
Komunikasi
Transportasi dan perjalanan dinas
Listrik, air dan gas
Honorarium tenaga ahli
Iklan, promosi dan pemasaran
Amortisasi perangkat lunak (Catatan 13)
Iuran dan administrasi
Perlengkapan kantor
Pajak dan perizinan
Perbaikan dan pemeliharaan
Penagihan kredit
Asuransi
Lain-lain
2013
66.153
54.414
39.133
30.692
16.993
12.939
11.016
8.205
6.955
5.474
3.989
2.359
2.248
1.753
1.098
10.424
273.845
BEBAN TENAGA KERJA DAN TUNJANGAN
28.
Akun ini terdiri dari:
44.459
64.453
38.074
32.446
16.477
11.921
13.367
12.457
4.575
2.894
4.683
2.153
2.534
2.753
1.176
13.706
268.128
Operating lease
Depreciation (Note 11)
Man power outsourcing
Telecommunication
Transportation and traveling
Electricity, water and gas
Professional fees
Advertising, promotion and marketing
Amortization of software (Note 13)
Administration and contribution
Office supplies
Taxes and licenses
Repair and maintenance
Loan collection
Insurance
Others
PERSONNEL EXPENSES
This account consists of:
2014
429.683
232.139
10.038
7.752
679.612
Gaji dan upah
Kesejahteraan karyawan
Pelatihan
Liabilitas imbalan pasca kerja (Catatan 31)
Perincian gaji dan tunjangan atas dewan komisaris, direksi
dan komite audit adalah sebagai berikut:
Jumlah/
Total
Dewan komisaris
Direksi
Komite audit
5
8
2
15
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
2013
456.619
Salaries and wages
235.959
Social security cost
4.989
Training
4.778 Post-employment benefit liability (Note 31)
702.345
The details of salaries and allowances of commisioners,
directors and audit committee are as follows:
2014
Gaji/
Tunjangan/
Salaries
Allowance
2.580
2.003
6.200
6.213
420
164
9.200
8.380
- 57 -
62
Financial assets
Provision for impairment losses:
Loans (Note 8j)
Reversal of impairment loss:
Third party receivables (Note 13)
Provision of impairment losses on
financial assets
Akun ini terdiri dari:
28.
IMPAIRMENT LOSSES
Jumlah/
Total
4.583
12.413
584
17.580
Board of commissioners
Directors
Audit committee
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
28.
BEBAN TENAGA
(lanjutan)
KERJA
DAN
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
TUNJANGAN
Jumlah/
Total
Dewan komisaris
Direksi
Komite audit
4
8
3
15
28.
2013
Gaji/
Tunjangan/
Salaries
Allowance
2.760
1.891
5.730
4.945
270
75
8.760
6.911
Bank belum dapat merealisasi kewajiban pendanaan
pendidikan dan pelatihan sebesar 5% dari biaya sumber daya
manusia tahun sebelumnya dikarenakan Bank menyesuaikan
anggaran pendidikan dengan situasi dan kondisi Bank secara
keseluruhan.
29.
PERSONNEL EXPENSES (continued)
PENDAPATAN (BEBAN) NON OPERASIONAL –
BERSIH
Board of commissioners
Directors
Audit committee
The Bank has not been able to realize the obligation for
education and training expense by 5% of prior year’s human
resources expense since the Bank adjusted the education
budget based on the overall current situation and condition
of the Bank.
29.
Akun ini terdiri dari:
NON-OPERATING INCOME (EXPENSE) – NET
This account consists of:
2014
Laba (rugi) penjualan aset tetap - bersih
(Catatan 11)
Laba penjualan properti terbengkalai
Lain-lain
30.
Jumlah/
Total
4.651
10.675
345
15.671
(11)
2013
87.548
( 310)
(321)
1.225
1.209
89.982
PAJAK PENGHASILAN
30.
Gain (loss) on sale of fixed assets - net
(Note 11)
Gain on sale of abandoned property
Others
INCOME TAX
Akun ini terdiri dari:
This account consists of:
a.
Bank mengalami rugi fiskal untuk tahun yang
berakhir pada tanggal 31 Desember 2014 dan laba
fiskal untuk tahun yang berakhir pada tanggal 31
Desember 2013.
a.
The Bank is in fiscal loss position for the year ended
December 31, 2014 and fiscal income position for the
year ended December 31, 2013.
b.
Pajak kini
b.
Current tax
Rekonsiliasi antara laba (rugi) sebelum pajak menurut
laporan laba rugi komprehensif dengan laba (rugi)
fiskal adalah sebagai berikut:
A reconciliation between income (loss) before tax
per statements of comprehensive income (loss) and tax
income is as follows:
2014
Laba (rugi) sebelum pajak menurut
laporan laba rugi komprehensif
Perbedaan temporer:
Penyusutan aset tetap
Penyisihan kerugian penurunan nilai
Cadangan imbalan pasti pasca kerja
- bersih
Cadangan biaya
Bersih
Perbedaan tetap:
Penghasilan dikenakan PPh final
Beban yang tidak boleh dikurangkanbersih
Bersih
(Rugi) Laba fiskal tahun berjalan
Ditambah akumulasi rugi fiskal tahun
sebelumnya
Dikurangi akumulasi rugi fiskal yang
tidak dapat diperhitungkan lagi
Akumulasi rugi fiskal
akhir tahun
(148.550)
2013
102.429
(4.568)
11.663
5.528
(12.933)
4.593
131
12.754
(8.340)
11.564
(88.759)
10.958
11.564
(124.232)
(258.266)
(77.801)
16.288
(274.554)
19.479
-
(363.019)
(258.266)
Income (loss) before tax per statements of
comprehensive income
Temporary differences:
Depreciation of fixed assets
Provision of impairment losses
Provision for defined post employment
benefits-net
Accrued expenses
Net
Permanent differences:
Income subject to final income tax
Non deductible expenses-net
Net
Fiscal (loss) income for the period
Add accumulated fiscal loss from
previous year
Less expired fiscal loss
Accumulated tax losses at
the end of year
- 58 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
63
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
30.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
PAJAK PENGHASILAN (lanjutan)
b.
30.
Pajak kini (lanjutan)
INCOME TAX (continued)
b.
Menurut peraturan perpajakan, rugi fiskal dapat
dikompensasikan dengan laba fiskal pada masa lima
tahun mendatang sejak terjadinya kerugian fiskal.
Akumulasi rugi fiskal sebesar Rp363.019 dan
Rp258.266 masing-masing untuk tahun yang berakhir
pada tanggal 31 Desember 2014 dan 2013.
c.
Current tax (continued)
In accordance with Indonesia tax regulations, tax loss
can be offset against the taxable income immediately
within a period of five years after the tax loss had
incurred. The tax loss amounted to Rp363,019 and
Rp258,266 and for the year ended December 31, 2014
and 2013, respectively.
Pajak Tangguhan
c.
Deferred Tax
Dikreditkan/
Dikreditkan/
(Dibebankan) ke
(Dibebankan) ke
Laporan Laba Rugi
Laporan Laba Rugi
Komprehensif/
Komprehensif/
Credited
Credited
(Charged) to
(Charged) to
Statements of
Statements of
Comprehensive
Comprehensive
Income
Income
31 Des/Dec 31, 2012
31 Des/Dec 31, 2013
68.638
2.043
(4.072)
(3.233)
64.566
(1.190)
26.188
(1.142)
90.754
(2.332)
Fiscal loss
Accumulated
depreciation
of fixed assets
-
-
-
2.916
2.916
Liabilitas imbalan
pasca-kerja
Lainnya
Jumlah
12.096
1.148
13.244
1.382
14.626
Provision of
impairment
losses
82.777
(6.157)
76.620
33
29.377
33
105.997
Manajemen berpendapat bahwa terdapat kemungkinan
besar bahwa jumlah laba fiskal pada masa mendatang
akan memadai untuk mengkompensasi perbedaan
temporer yang menimbulkan aset pajak tangguhan
tersebut.
d.
Beban (manfaat) pajak berdasarkan
tarif pajak yang berlaku
Pengaruh pajak:
Perbedaan tetap
Pajak tangguhan yang tidak diakui
Beban pajak penghasilan
d.
A reconciliation between the total tax expense (benefit)
and the amounts computed by applying the effective tax
rates to (loss) income before tax is as follow:
2014
(148.550)
2013
102.429
25%
25%
(37.138)
25.607
2.891
4.870
(29.377)
(19.450)
6.157
(Rugi) laba kena pajak hasil rekonsiliasi untuk tahun yang
berakhir 31 Desember 2014 dan 2013 menjadi dasar
dalam pengisian Surat Pemberitahuan Tahunan (SPT)
Pajak Penghasilan Badan.
Income (loss) before tax per statements of
comprehensive income
Effective tax rates
Income tax expenses (benefit) based on
prevailing tax rates
Tax effects of:
Permanent differences
Recognized deferred taxes
Income tax expenses
Taxable (loss) income from the reconciliation for the year
ended December 31, 2014 and 2013 become the basis for
filling Annual Corporate Tax Return.
- 59 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Post-employment
benefits liability
Others
Total
Management believes that it is probable that future
taxable profit will be available against which the
temporary differences, which results in deferred tax
assets, can be utilized.
Rekonsiliasi antara beban (manfaat) pajak dan hasil
perkalian (rugi) laba akuntansi sebelum pajak Bank
dengan tarif pajak yang berlaku adalah sebagai berikut:
Laba (rugi) sebelum pajak menurut
laporan laba rugi komprehensif
Tarif yang berlaku
64
31 Des/Dec 31, 2014
Rugi fiskal
Akumulasi
penyusutan
aset tetap
Penyisihan kerugian
penurunan nilai
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
LIABILITAS IMBALAN PASCA – KERJA
31.
Bank menghitung mencatat imbalan pasca-kerja tanpa
pendanaan khusus untuk karyawan yang berhak menurut
Undang-undang Ketenagakerjaan No. 13 Tahun 2003
berdasarkan perhitungan aktuaria independen. Berikut ini
laporan aktuaria independen yaitu:
No./
Periode/
No.
Period
1. 31 Desember/ December 31, 2014
2. 31 Desember/ December 31, 2013
POST-EMPLOYMENT BENEFITS LIABILITIES
The Bank calculated and recorded unfunded defined postemployment benefits to its qualified employees in accordance
with Labor Law No. 13/2003 based on actuarial calculations
independent actuaries. The following independent actuarial
report is:
Aktuaria Independen/
Independent Actuaries
PT Quattro Asia Consulting
PT Jasa Aktuaria Pensiun dan Asuransi
Rincian liabilitas imbalan pasca-kerja yang diakui dalam
laporan posisi keuangan adalah sebagai berikut:
The detail of defined post-employment benefit obligation is
as follows:
2014
Nilai kini kewajiban imbalan pasti
Biaya jasa lalu yang belum diakui-Non Vested
Keuntungan aktuarial yang belum diakui
Liabilitas imbalan pasca-kerja
2013
45.756
(462)
13.210
58.504
Beban imbalan pasca-kerja yang diakui pada laporan laba
rugi komprehensif adalah sebagai berikut:
17.653 Present value of defined benefit obligation
(502) Unrecognized past service cost-Non Vested
35.825
Unrecognized actuarial gain
Post- employment benefit liabilities
52.976
The post-employment benefits expense recognized in the
statements of comprehensive income are as follows:
2014
Beban jasa kini
Beban bunga
Amortisasi biaya jasa lalu
Amortisasi laba (kerugian) aktuarial
Jumlah
Tanggal Laporan/
Date of Report
6 Maret/March 6, 2015
6 Januari/January 6, 2014
2013
7.749
1.589
40
(1.626)
7.752
Rekonsiliasi nilai kini liabilitas imbalan pasti pada tanggal
31 Desember 2014 dan 2013 adalah sebagai berikut:
3.654
2.956
40
(1.872)
4.778
Current service cost
Interest cost
Amortization of past service cost
Amortization of actuarial gain (loss)
Total
Reconciliation of present value of defined benefit liabilities
as of December 31, 2014 and 2013 are as follows:
2014
2013
Nilai kini liabilitas awal tahun
17.653
45.667
Beban jasa kini
Beban bunga
Pembayaran manfaat
Keuntungan (kerugian) aktuaria
Nilai kini liabilitas imbalan pasti akhir
7.749
1.589
(2.225)
20.990
45.756
3.654
2.956
(185)
(34.439)
17.653
Actual present value of liability at
beginning of year
Current service cost
Interest cost
Payment
Actuarial gain (loss)
Ending balance of present value of
tahun
defined benefit liabilities
Jumlah nilai kini imbalan pasti untuk tahun yang berakhir
pada tanggal 31 Desember 2014 dan 4 tahun sebelumnya
adalah sebagai berikut:
Nilai kini liabilitas
2014
45.756
2013
17.653
Present value of defined benefit liability for the year ended
December 31, 2014 and for the 4 previous years are as
follows:
2012
45.667
2011
34.280
2010
10.060
Present value of liabilities
- 60 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
65
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
LIABILITAS IMBALAN PASCA – KERJA (lanjutan)
31.
Asumsi utama yang digunakan untuk menghitung imbalan
pasti pasca-kerja adalah sebagai berikut:
Umur pensiun normal
Tingkat kenaikan gaji
Tingkat bunga diskonto
Tingkat pengunduran diri
32.
2014
56-58 tahun/years
1,5% per tahun/annum
8,5% per tahun/annum
< 44 = 1.20%
Tingkat pengunduran diri khusus
untuk karyawan account officer
diasumsikan sebesar 20% pertahun
Withdrawal/Resignation rate for
account officer staff assumed up to
20% per annum
LABA (RUGI) PER SAHAM DASAR DAN DILUSIAN
33.
2013
56-58 tahun/years
3% per tahun/annum
9% per tahun/annum
1,20% per tahun ≤ 44 tahun dan 1,2%
per tahun antara usia 40 sampai dengan
50 tahun lalu menurun menjadi 0% per
tahun antara usia 53 sampai dengan 55
tahun/ 1.2% per annum at age 40 up to
50 years old then decrease to 0% per
annum at age 53 up to 55 years old
32.
10.755.117.153
(11,08)
(11,08)
33.
Normal pensiun
Salary increase
Discount rate
Withdrawal/Resignation rate
BASIC AND DILUTED EARNING (LOSS) PER SHARE
2013
96.272 Net income (loss) for computation of basic
and diluted earning (loss) per share
10.755.117.153
Weighted average number of ordinary
shares for computation of basic and
diluted earning per share
Earning (loss) per share
Basic (full amount)
8,95
Diluted (full amount)
8,95
RELATED PARTIES TRANSACTION
Berdasarkan Peraturan Bank Indonesia No. 7/3/PBI/2005
tanggal 20 Januari 2005 yang diubah dengan Peraturan Bank
Indonesia No. 8/13/PBI/2006 tanggal 5 Oktober 2006
tentang Batas Maksimum Pemberian Kredit Bank Umum,
pihak-pihak
berelasi
adalah
perseorangan
atau
perusahaan/badan yang mempunyai hubungan pengendalian
dengan Bank, baik secara langsung maupun tidak langsung,
melalui hubungan kepemilikan, kepengurusan, dan atau
keuangan.
Based on Bank Indonesia Regulation No. 7/3/PBI/2005 dated
January 20, 2005, as amended by Bank Indonesia Regulation
No. 8/13/PBI/2006 dated October 5, 2006 concerning the
Legal Lending Limit for Commercial Banks, related parties
are individuals and companies who have controlling
relationship with the Bank, either director indirect, through
ownership, management, or finance.
Dalam kegiatan normal usahanya, Bank memiliki transaksi
dengan pihak-pihak berelasi, yang dilakukan dengan syarat
dan kondisi yang sama yang berlaku kepada pihak ketiga.
In the normal course of business, the Bank has transactions
with related parties, which are made under terms and
conditions similar to those granted to third parties.
- 61 -
66
LIABILITIES
The calculation of basic and diluted earning (loss) per share
are as follows:
2014
(119.173)
TRANSAKSI PIHAK-PIHAK BERELASI
BENEFITS
The principal assumptions used in the valuation of the
defined post-employment benefits are as follows:
Perhitungan laba (rugi) per saham dasar dan dilusian adalah
sebagai berikut:
Laba (rugi) bersih untuk perhitungan laba
(rugi) per saham dasar dan dilusian
Jumlah rata-rata tertimbang saham biasa
untuk perhitungan laba per saham dasar
dan dilusian
Laba (rugi) per saham
Dasar (nilai penuh)
Dilusian (nilai penuh)
POST-EMPLOYMENT
(continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
33.
TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
33.
Sifat Hubungan Pihak-pihak Berelasi
Nature of Related Parties Relationship
Sifat hubungan dengan pihak-pihak
transaksinya adalah sebagai berikut:
Pihak Berelasi/
Related parties
PT Aetra Air Jakarta
PT Capitalinc Investment Tbk
PT Recapital Advisors
PT Recapital Securities
PT Recapital Asset Management
PT Restyle Concept
PT Capitalinc Finance
PT Asuransi Jiwa Recapital
PT Asuransi Recapital
PT Selaras Indah Sejati
Green Resources International Ltd.
Direksi, Komisaris dan pejabat
eksekutif/Directors, Commissioners
and executive officers
RELATED PARTIES TRANSACTION (continued)
berelasi
dan
Sifat Hubungan/
Nature of
Relationship
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Pemegang saham/
Stockholder
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Perusahaan afiliasi/
Affiliated company
Pengurus/
Management
The nature of relationship with related parties and
transactions are as follows:
Transaksi/Transaction
- Deposito berjangka (Catatan 15)/ Time deposit (Note 15)
- Giro (Catatan 15)/ Demand deposit (Note 15)
- Giro (Catatan 15)/ Demand deposit (Note 15)
- Giro (Catatan 15)/ Demand deposit (Note 15)
- Giro (Catatan 15)/ Demand deposit (Note 15)
- Giro (Catatan 15)/ Demand deposit (Note 15)
- Sewa ruang kantor (Catatan 27)/ Rental of office space (Note 27)
- Giro (Catatan 15)/ Demand deposit (Note 15)
- Deposito berjangka (Catatan 15)/ Time deposit (Note 15)
- Giro (Catatan 15)/ Demand deposit (Note 15)
-Asuransi kesehatan karyawan (Catatan 28)/ Employees health
insurance (Note 28)
- Giro (Catatan 15)/ Demand deposit (Note 15)
- Asuransi aset tetap (Catatan 11)/ Fixed assets insurance (Note 11)
- Giro (Catatan 15)/ Demand deposit (Note 15)
- Pinjaman dari afiliasi (Catatan 19)/ Loan from affiliates (Note 19)
- Giro (Catatan 15)/ Demand deposit (Note 15)
- Tabungan (Catatan 15)/ Savings (Note 15)
- Deposito berjangka (Catatan 15)/ Time deposit (Note 15)
Transaksi-transaksi dengan Pihak-pihak Berelasi
Transactions with Related Parties
Transaksi dan saldo yang signifikan dengan pihak- pihak
berelasi adalah sebagai berikut:
Significant transaction and balances with related parties are
as follows:
2014
Jumlah/
Total
Liabilitas
Simpanan dari nasabah (Catatan 15)
Pinjaman dari pihak berelasi (Catatan 19)
Jumlah
2013
Persentase
Terhadap
Jumlah
Liabilitas/
Percentage
to
Total
Liabilities
(%)
Jumlah/
Total
Persentase
Terhadap
Jumlah
Liabilitas/
Percentage
to
Total
Liabilities
(%)
81.854
129.638
0,97
1,54
37.751
129.638
0,46
1,56
211.492
2,51
167.389
2,02
Liabilities
Deposits from customers (Note 15)
Loan from affiliates(Note 19)
Total
- 62 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
67
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
33.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
Transaksi-transaksi
(lanjutan)
dengan
Pihak-pihak
Jumlah/
Total
Beban bunga
33.
Berelasi
Transactions with Related Parties (continued)
2014
Persentase
Terhadap Jumlah
Beban Bunga/
Percentage to
Total Interest
Expense
(%)
3.810
0,44
2013
Jumlah/
Total
Persentase
Terhadap Jumlah
Beban Bunga/
Percentage to
Total Interest Expense
(%)
1.080
0,17
Interest expense
Bank mengadakan perjanjian asuransi kesehatan karyawan
dengan PT Asuransi Jiwa Recapital untuk periode
pertanggungan 26 Oktober 2013 sampai dengan 25 Oktober
2014 dan 26 Oktober 2014 sampai dengan 25 Oktober 2015
untuk tahun yang berakhir 31 Desember 2014 serta 26
Oktober 2012 sampai dengan 25 Oktober 2013 dan 26
Oktober 2013 sampai dengan 25 Oktober 2014 untuk tahun
yang berakhir 31 Desember 2013. Beban asuransi kesehatan
karyawan untuk tahun yang berakhir pada tanggal 31
Desember 2014 dan 2013 adalah sebesar Rp73.531 dan
Rp80.520.
The Bank entered into employees’ health insurance
agreement with PT Asuransi Jiwa Recapital for the period
October 26, 2013 to October 25, 2014 and October 26, 2014
to October 25, 2015 for the year ended December 31, 2014
and October 26, 2012 to October 25, 2013 and October 26,
2013 to October 25, 2014 for the year ended December 31,
2013. Employees’ health insurance expense for the years
ended December 31, 2014 and 2013 amounted to Rp73,531
and Rp80,520, respectively.
Penempatan dana dari pihak berelasi dalam bentuk simpanan
(Catatan 15)
Placement of funds from related parties in the form of
deposits (Note 15)
Giro
Demand Deposits
Pada tanggal 31 Desember 2014 dan 2013, persentase
rekening giro pihak berelasi dari jumlah rekening giro
masing-masing sebesar 1,85% d a n 9,05%. Pada tanggal 31
Desember 2014 dan 2013, tingkat bunga yang diberikan
adalah berkisar antara 0% - 2,5%.
On December 31, 2014 and 2013, the percentage of demand
deposits from related parties to the total demand deposits is
1.85% dan 9.05%, respectively. As of December 31, 2014
and 2013, interest rates are in the range of 0% - 2.5%.
Tabungan
Savings
Pada tanggal 31 Desember 2014 dan 2013, persentase
tabungan pihak berelasi dari jumlah tabungan masingmasing sebesar 0,62% dan 0,27%. Pada tanggal 31
Desember 2014 dan 2013, tingkat bunga yang diberikan
adalah masing-masing sebesar 5%.
On December 31, 2014 and 2013, the percentage saving from
related parties to the total saving is 0.62% and 0.27%,
respectively. As of December 31, 2014 and 2013, interest
rates are 5%, respectively.
Deposito Berjangka
Time Deposits
Pada tanggal 31 Desember 2014 dan 2013, persentase
deposito berjangka pihak berelasi dari jumlah deposito
berjangka masing-masing sebesar 1,11% dan 0,48%. Pada
tanggal 31 Desember 2014 dan 2013, tingkat bunga yang
diberikan berkisar antara 6% - 11,5% dan 5,5% - 11,5%.
On December 31, 2014 and 2013, the percentage time
deposits from related parties to the total time deposits is
1.11% and 0.48%, respectively. As of December 31, 2014
and 2013, interest rates are in the range 6% - 11.5% and
5.5% - 11.5%, respectively.
- 63 -
68
RELATED PARTIES TRANSACTION (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
33.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
Transaksi-transaksi
(lanjutan)
dengan
Pihak-pihak
33.
Berelasi
RELATED PARTIES TRANSACTION (continued)
Transactions with Related Parties (continued)
Penempatan dana dari pihak berelasi dalam bentuk simpanan
(Catatan 15) (lanjutan)
Placement of funds from related parties in the form of
deposits (Note 15) (continued)
Pihak berelasi perseorangan yang memiliki saldo simpanan
diatas Rp1.000 dan pihak berelasi entitas yang memiliki
simpanan diatas 0,5% dari modal disetor adalah sebagai
berikut:
Individual related parties with deposit more than Rp1,000
and entities related parties with outstanding deposits more
than 0.5% of fully paid shares are as follows:
2014
Deposito Berjangka
PT Aetra Air Jakarta
Direksi, Komisaris dan pejabat eksekutif
Bank
Sandiaga Salahuddin Uno (pemegang
saham PT Recapital Advisors)
PT Asuransi Jiwa Recapital
Elvin (Komisaris PT Recapital Securities)
34.
2013
46.265
18.766
3.025
5.000
5.000
2.750
1.500
5.700
13.500
KOMITMEN DAN KONTINJENSI
a.
34.
Bank memiliki transaksi komitmen dan kontijensi
dengan rincian sebagai berikut:
COMMITMENTS AND CONTINGENCIES
a.
2014
KOMITMEN
Tagihan komitmen
Surat berharga titipan kliring
Jumlah
The Bank has commitment and contingent transactions
as follows:
2013
14.658
14.658
9.323
9.323
COMMITMENTS
Commitment receivables
Securities deposits clearing
Total
Liabilitas komitmen
Komitmen kredit yang belum ditarik
Lainnya
Jumlah
2.436
80
2.516
2.705
80
2.785
Commitment payables
Unused customer loan facilities
Others
Total
Jumlah tagihan komitmen – Bersih
12.142
6.538
Total commitment receivables – net
KONTINJENSI
Tagihan kontinjensi
Kredit yang hapus buku (Catatan 8k)
Penghasilan bunga dalam penyelesaian
Jumlah tagihan komitmen – Bersih
360.928
123.624
484.552
242.498
158.201
400.699
Pada tanggal 31 Desember 2014 dan 2013, Bank tidak
memiliki saldo transaksi komitmen dan kontinjensi
dengan pihak berelasi.
b.
Time Deposits
PT Aetra Air Jakarta
The Bank’s Directors, Commissioners and
executive officers
Sandiaga Salahuddin Uno (shareholder of
PT Recapital Advisors)
PT Asuransi Jiwa Recapital
Elvin (Commissioner of PT Recapital
(Securities)
CONTINGENCIES
Contingent receivables
Loans written-off (Note 8k)
Past due interest income
Total commitment receivables – net
As of December 31, 2014 and 2013, the Bank does not
have commitment and contingent transactions with
related parties.
Komitmen sewa
b.
Bank memiliki beberapa komitmen sewa operasi untuk
kantor-kantor cabang dengan pihak ketiga. Jangka
waktu penyewaan berkisar antara 3-10 tahun dan dapat
diperpanjang berdasarkan kesepakatan kedua pihak.
Beban sewa untuk tahun yang berakhir pada tanggal 31
Desember 2014 dan 2013 masing-masing sebesar
Rp66.153 dan Rp44.459.
Lease commitments
The Bank has entered into various operating lease
commitments for its branches’ premises with third
parties. The terms of the rentals range from 3 to 10
years and renewable upon mutual agreement of both
parties. Rental expense for the year ended December
31, 2014 and 2013 amounted to Rp66,153 and
Rp44,459, respectively.
- 64 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
69
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
34.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
KOMITMEN DAN KONTINJENSI (lanjutan)
c.
34.
Litigasi
c.
Litigation
Berikut ini rincian permasalahan hukum yang dihadapi
oleh Bank dengan debitur karena adanya perselisihan
yang
tidak
bisa
diselesaikan
dengan
musyawarah/mufakat yaitu:
Following this details legal issues encountered by Bank
with a debtor because of disputes agreement that
cannot be resolved by deliberation/consensus are as
follows:
No.
Nilai Gugatan /
Accusation Value
No. Perkara/Putusan /
Case / Decision No.
Nama Penggugat /
Plaintiff Name
No.
292/Pdt.G/2001/PN.Jak.Sel
tanggal 14 Mei 2003 /
No. 292/Pdt.G/2001/PN.Jak.Sel dated
May 14, 2003
No. 85/PDT.G/2007/PN.PTK tanggal
5 Juni 2008 /
No. 85/PDT.G/2007/PN.PTK dated
June 5, 2008
PT Super Adi Teknik
Indonesia
3.
No. 248/2011/PN.JKT.PST tanggal
8 Juni 2011 /
No. 248/2011/PN.JKT.PST dated
June 8, 2011
Drs. Handoyo MM
6.555
4.
No. 139/Pdt.G/2012/PN.Smg tanggal
23 April 2012 /
No. 139/Pdt.G/2012/PN.Smg dated
April 23, 2012
No.
432/Pdt.G/2012
tanggal
6 Desember 2012. /
No. 432/Pdt.G/2012 dated December
6, 2012
No.
171/Pdt/Bth/2013/PN.Bdg,
tanggal 10 April 2013 /
No. 171/Pdt/Bth/2013/PN.Bdg., dated
10 April 2013
No. 201/Pdt.G/2013/Jkt.Pst, tanggal
26 April 2013 /
No. 201/Pdt.G/2013/Jkt.Pst, dated
April 26, 2013
Teguh Wiyono SE
dan/and Titik Wahyuni
SE
1.500
Adolfin Pondaag
1.000
Paulus Subardono SH
1.025
Hendrik Jaya
Soewatdy
100.000
8.
No. 164/Pdt.G.Bth/2013/PN.Jkt.Pst.
tanggal 5 Februari 2014 /
No. 164/Pdt.G.Bth/2013/ PN.Jkt.Pst.,
dated February 5, 2014
Hendrik Jaya
Soewatdy
20.710
9.
No. 445/Pdt.G/2013/PN.Bdg,. tanggal
26 September 2013 /
No. 445/Pdt.G/2013/PN.Bdg,. dated
September 26, 2013
Saripudin Opang Ali
Syahbana dan/and
Neni
1.
2.
5.
6.
7.
Eddy Martono
- 65 -
70
COMMITMENTS AND CONTINGENCIES (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
3.000
11.000
1.025
Status
Perkara ini masih dalam proses
dengan Mahkamah Agung (MA) /
This litigation case is still in the
process with the Supreme Court.
MA menolak permohonan kasasi
dari Tergugat 1 dan Bank. MA
menghukum Tergugat 1 untuk
mengembalikan 2 aset milik
Penggugat. Sedangkan tuntutan
nilai kerugian sebesar Rp11.000
tidak dikabulkan. /
Supreme Court rejected the appeal
of Defendant 1 and Bank. Supreme
Court punished Defendants 1 to
return the 2 assets belongs to
Plaintiff. However, the lawsuit
amounting to Rp 11,000 was
rejected.
Bank sedang menunggu Putusan
Pengadilan Tinggi DKI Jakarta
dalam tingkat banding. /
The Bank is waiting decision of
High Court of DKI Jakarta in the
appeal level.
Bank sedang menunggu putusan
MA pada tingkat kasasi. /
The Bank is waiting for the
Supreme Court decision.
Bank sedang menunggu putusan
Pengadilan Negeri (PN) Manado /
The Bank is waiting Manado
District Court’s decision.
Bank sedang menunggu putusan
Pengadilan Tinggi Bandung. /
The Bank is waiting Bandung High
Court’s decision.
Perkara ini masih dalam proses
pemeriksaan tingkat pertama di PN
Jakarta Pusat /
This litigation case is still in the
process in the first level
investigation at the Central Jakarta
District Court.
Bank sedang menunggu Putusan
Pengadilan Tinggi DKI Jakarta
dalam tingkat banding. /
The Bank is waiting decision of
High Court of DKI Jakarta in the
appeal level.
Bank sedang menunggu jawaban
para tergugat. /
The Bank is waiting conformation
defendants.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
34.
KOMITMEN DAN KONTINJENSI (lanjutan)
c.
34.
COMMITMENTS AND CONTINGENCIES (continued)
Litigasi (lanjutan)
c.
Litigation (continued)
No.
No. Perkara/Putusan /
Case / Decision No.
10.
No.
101/Pdt.G/2013/PN.Bjm.,
tanggal 21 Oktober 2013 /
No. 101/Pdt.G/2013/PN.Bjm., dated
October 21, 2013
No. 56/Pdt.G/2013/PN.TA., tanggal
14 November 2013 /
No. 56/Pdt.G/2013/PN.TA., dated
November 14, 2013
Suparnanto dan / and
Fachro Razi
Nur Muawanah, Eni
Badriyah, Sumari, ST.
Asiyah M.PD, dan/and
Suratma
630
No. 42/Pdt.G/2014 /PN.Jkt.Tim.,
tanggal 12 Februari 2014. /
No.
42/Pdt.G/2014/PN.Jkt.Tim.,
dated February 12, 2014.
No. 263/Pdt.G/2014/PN.Tgn., tanggal
7 Mei 2014 /
No. 263/Pdt.G/2014/PN.Tgn., dated
May 7, 2014
Mutia Ramalia dan /
and Timur Abimanyu,
SH., MH
1.040
11.
12.
13.
35.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
Nama Penggugat /
Plaintiff Name
Abdul Karim
INFORMASI SEGMEN
1.000.846
35.
Kegiatan Bank sepenuhnya adalah bank konvensional
sehingga informasi segmen Bank tidak dikelompokkan per
segmen usaha hanya dikelompokkan berdasarkan segmen
geografis.
DKI Jakarta/
Jakarta
PENDAPATAN
Pendapatan bunga
Pendapatan lainnya
HASIL
Laba (rugi) bersih
Nilai Gugatan /
Accusation
Value
2.000
Bank activities are entirely conventional bank so that bank
segment information is not classified as business segments
and is only classified by geographical segment.
2014
Luar DKI Jakarta/
Outside Jakarta
Jumlah/ Total
168.865
52.272
221.137
1.511.132
71.513
1.582.645
1.679.997
123.785
1.803.782
(415.280)
296.107
(119.173)
656.795
2
656.797
624.614
511.249
15.403
1.030.690
2.838.751
5.907.859
110.761
186.673
6.205.295
624.614
6.419.108
126.164
1.217.363
9.044.046
LIABILITAS
Simpanan nasabah dan dari bank lain
2.444.436
5.671.892
8.116.328
245.595
2.690.031
1.367
7.709
45.977
5.717.869
3.209
46.705
291.572
8.407.900
4.576
54.414
Pengeluaran modal
Penyusutan
Bank sedang menunggu upaya
hukum banding dari Penggugat. /
The Bank is waiting for the appeal
submitted by the plaintiff.
Bank sedang menunggu Putusan
Pengadilan Tinggi Banjarmasin
dalam tingkat banding. /
The Bank is waiting decision of
High Court of Banjarmasin in the
appeal level.
Saat ini sedang dalam proses di
Pengadilan Negeri. /
Currently in progress in the
District Court.
Bank sedang menunggu putusan
Pengadilan Negeri. /
The Bank is waiting District
Court’s decision.
SEGMENT INFORMATION
INFORMASI LAINNYA
ASET
Penempatan pada Bank Indonesia
dan bank lain – bersih
Efek-efek – bersih
Kredit – bersih
Aset tetap – bersih
Aset lainnya
Jumlah aset
Liabilitas lainnya
Jumlah liabilitas
Status
REVENUE
Interest income
Other income
INCOME
Net income (loss)
OTHER INFORMATION
ASSETS
Placements with Bank Indonesia
and other banks – net
Securities – net
Loans – net
Fixed assets – net
Other assets
Total assets
LIABILITIES
Deposits from customers and from
other banks
Other liabilities
Total liabilities
Capital expenditure
Depreciation
- 66 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
71
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
35.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
INFORMASI SEGMEN (lanjutan)
35.
2013
Luar DKI Jakarta/
Outside Jakarta
DKI Jakarta/
Jakarta
PENDAPATAN
Pendapatan bunga
Pendapatan lainnya
HASIL
Laba (rugi) bersih
Jumlah/ Total
1.460.538
85.859
1.546.397
1.620.706
111.112
1.731.818
(295.837)
392.109
96.272
INCOME
Net income (loss)
OTHER INFORMATION
ASSETS
Placements with Bank Indonesia
and other banks – net
Securities – net
Loans – net
Fixed assets – net
Other assets
Total assets
470.225
513.584
561.994
23.448
1.105.455
2.674.706
5.990.716
152.587
185.115
6.328.418
470.225
513.584
6.552.710
176.035
1.290.570
9.003.124
LIABILITAS
Simpanan nasabah dan dari bank lain
2.209.526
5.675.346
7.884.872
352.378
2.561.904
3.865
8.777
47.958
5.723.304
8.813
55.676
400.336
8.285.208
12.678
64.453
Pengeluaran modal
Penyusutan
REVENUE
Interest income
Other income
160.168
25.253
185.421
INFORMASI LAINNYA
ASET
Penempatan pada Bank Indonesia
dan bank lain – bersih
Efek-efek – bersih
Kredit – bersih
Aset tetap – bersih
Aset lainnya
Jumlah aset
Liabilitas lainnya
Jumlah liabilitas
36.
SEGMENT INFORMATION (continued)
ASET KEUANGAN DAN LIABILITAS KEUANGAN
36.
Tabel dibawah ini adalah nilai tercatat dan nilai wajar atas
aset keuangan dan liabilitas keuangan dalam laporan posisi
keuangan pada tanggal 31 Desember 2014 dan 31 Desember
2013:
LIABILITIES
Deposits from customers and from
other banks
Other liabilities
Total liabilities
Capital expenditure
Depreciation
FINANCIAL ASSETS AND FINANCIAL LIABILITIES
The table below sets out the carrying values and fair values
of financial assets and liabilities in statements of financial
position as of December 31, 2014 and December 31, 2013:
2014
2013
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying value Fair value Carrying value Fair value
Aset keuangan
Financial assets
Pinjaman yang diberikan
dan piutang:
Kas
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan
pada
Bank
Indonesia dan bank lain–bersih
Kredit – bersih
Pendapatan bunga yang masih
akan diterima
Aset lain-lain – bersih
Loans and receivables:
41.812
660.836
41.812
660.836
44.477
596.080
44.477
596.080
18.783
656.797
18.783
656.797
6.585
470.225
6.585
470.225
6.419.108
111.059
6.419.108
111.059
6.552.710
91.537
6.552.710
91.537
Cash
Current accounts with Bank
Indonesia
Current accounts with other Banks
Placements with Bank Indonesia
and other banks – net
Loans – net
Accrued interest receivables
58.104
58.104
242.518
242.518
Other assets – net
79.286
79.286
129.601
129.601
Available for sale:
Securities
545.328
439.183
8.591.113
8.484.968
383.983
8.517.716
287.181
8.420.914
Held to maturity:
Securities
Total
Tersedia untuk dijual:
Efek-efek
Dimiliki hingga jatuh tempo:
Efek-efek
Jumlah
- 67 -
72
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
36.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
ASET KEUANGAN DAN LIABILITAS KEUANGAN
(lanjutan)
36.
2014
2013
Nilai
tercatat/Carry Nilai wajar/
Fair value
ing value
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Liabilitas keuangan
Liabilitas segera
Simpanan dari nasabah
Simpanan dari bank lain
Liabilitas atas efek yang dijual
dengan janji dibeli kembali
Pinjaman dari pihak berelasi
Liabilitas lain-lain
Jumlah
FINANCIAL ASSETS AND FINANCIAL LIABILITIES
(continued)
40.093
7.639.046
477.282
40.093
7.639.046
477.282
-
-
129.638
41.344
129.638
41.344
8.327.403
8.327.403
39.897
7.673.461
211.411
101.813
39.897
7.673.461
211.411
101.813
129.638
27.403
8.183.623
129.638
27.403
8.183.623
Financial liabilities
Liabilities due immediately
Deposit from customers
Deposit from other banks
Securities sold under
repurchase agreement
Loan to affiliates
Other liabilities
Total
Nilai wajar aset keuangan dan liabilitas keuangan diukur
dengan dasar sebagai berikut:
The fair values of the above financial assets and liabilities
are determined based on the following:
Aset Keuangan
Financial Assets
Nilai wajar atas aset keuangan jangka pendek (umumnya
kurang dari satu tahun) seperti giro pada Bank Indonesia,
giro pada bank lain, penempatan pada Bank Indonesia dan
bank lain, dan aset lainnya adalah sebesar nilai tercatat
karena telah mendekati estimasi nilai wajarnya
The fair values of financial asset that are short-term in
nature (generally less than 1 year) such as current accounts
with Bank Indonesia, current accounts with other banks,
placements with Bank Indonesia and other banks and other
assets represent their carrying amounts as these
approximates their fair values.
Nilai wajar atas efek-efek ditentukan dengan mengacu pada
kuotasi harga pasar terakhir yang dipublikasikan pada
tanggal 31 Desember 2014 dan 2013.
The fair values of securities are determined based on the
latest published quoted price as of December 31, 2014 and
2013.
Estimasi nilai wajar kredit yang diberikan (umumnya kredit
dengan bunga mengambang) merupakan nilai kini dari
estimasi arus kas masa depan yang diharapkan akan diterima
yang didiskontokan pada suku bunga pasar. Kredit yang
diberikan disajikan bersih setelah dikurangi cadangan
kerugian penurunan nilai.
The estimated fair value of credit (normally floating interest
bearing credit) represents the present value of estimated
future cash flows which expected to be received at discounted
current market rate. Loans are presented net of allowance
for impairment losses.
Liabilitas Keuangan
Financial Liabilities
Nilai wajar liabilitas keuangan jangka pendek (biasanya
kurang dari satu tahun) seperti simpanan dari nasabah dan
simpanan dari bank lain dan liabilitas lainnya adalah sebesar
nilai tercatat karena telah mendekati estimasi nilai wajarnya.
The fair values of financial liabilities that are short-term in
nature (generally less than 1 year) such as deposits from
customers and deposits from other banks, and other
liabilities represent their carrying amounts as these
approximates their fair values.
Estimasi nilai wajar simpanan tanpa jatuh tempo adalah
sebesar jumlah terutang ketika utang tersebut harus segera
dibayar pada saat ditagih.
The estimated fair value of deposits with no stated
maturity is the amount payable on demand.
Pengukuran nilai wajar yang diakui pada laporan posisi
keuangan
Fair value measurements recognized in the statements of
financial position
-
Tingkat pertama pengukuran nilai wajar berasal dari
kuotasi harga (tidak disesuaikan) dalam pasar aktif untuk
aset dan liabilitas yang identik.
-
Level 1 fair value measurements are those derived
from quoted prices (unadjusted) in active markets for
identical assets or liabilities.
-
Tingkat kedua pengukuran nilai wajar berasal dari
masukan lain selain dari kuotasi harga pasar yang sudah
termasuk dalam tingkat pertama yang dapat diamati
untuk aset maupun liabilitas, baik secara langsung
(contohnya harga) atau tidak langsung (contohnya yang
berasal dari harga).
-
Level 2 fair value measurements are those derived from
inputs other than quoted prices included within Level
1 that are observable for the asset or liability, either
directly (i.e. as prices) or indirectly (i.e. derived from
prices).
- 68 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
73
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
36.
ASET KEUANGAN DAN LIABILITAS KEUANGAN
(lanjutan)
-
37.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
36.
-
Tingkat ketiga pengukuran nilai wajar yang berasal dari
teknik penilaian yang meliputi input untuk aset atau
liabilitas jika tidak berdasarkan data pasar yang dapat
diamati (masukan yang tidak dapat diamati).
Level 3 fair value measurements are those derived from
valuation techniques that include inputs for the asset or
liability that are not based on observable market data
(unobservable inputs).
Bank memiliki aset keuangan AFS yaitu efek-efek. Nilai
wajar instrumen keuangan ini pada tanggal 31 Desember
2014 dan 2013 hanya ada di tingkat pertama masing-masing
sebesar Rp79.286 dan Rp129.601.
The Bank has securities as financial asset at AFS. The fair
value of this financial instrument as of December 31, 2014
and 2013 only in the level 1 of Rp79,286 and Rp129,601,
respectively.
Pada tanggal 31 Desember 2014 dan 2013, Bank memiliki
aset keuangan HTM yaitu efek-efek. Nilai wajar instrumen
keuangan ini pada tanggal 31 Desember 2014 dan 2013
hanya ada di tingkat pertama sebesar Rp439.183 dan
Rp287.181.
As of December 31, 2014 and 2013, the Bank has securities
as financial assets at HTM. The fair value of this financial
instrument as of December 31, 2014 and 2013 is only in the
level 1 of Rp439,183 and Rp287,181, respectively.
MANAJEMEN RISIKO
37.
RISK MANAGEMENT
Bank, sebagai penyedia jasa keuangan, menghadapi risiko
dalam kegiatan operasionalnya seperti risiko kredit, risiko
pasar/suku bunga, risiko likuiditas, risiko operasional, risiko
hukum, risiko kepatuhan serta risiko reputasi dan risiko
stratejik.
The Bank, being in a financial service industry, is facing
various inherent risks in its day-to-day business activities
such as credit risk, market/interest rate risk, liquidity risk,
operational risk, legal risk, compliance risk, reputation risk
and strategic risk.
Dalam mengelola risiko-risiko tersebut, Bank telah
menyempurnakan Kebijakan Manajemen Risiko, Profil
Risiko dan Penilaian Tingkat Kesehatan Bank yang mengacu
pada:
In managing those risks, Bank has improved the Risk
Management Policy, Risk Profile and Bank Rating
Assessment which refers to:
- Peraturan Bank Indonesia No. 11/25/PBI/2009 tentang
Perubahan
atas
Peraturan
Bank
Indonesia
No. 5/8/PBI/2003 tentang Penerapan Manajemen Risiko
bagi Bank Umum.
- Surat Edaran Bank Indonesia No. 13/23/DPNP tanggal
25 Oktober 2011 perihal Perubahan atas Surat Edaran
Bank Indonesia No. 5/21/DPNP perihal Penerapan
Manajemen Risiko bagi Bank Umum.
- Peraturan Bank Indonesia No. 13/I/PBI/2011 tentang
“Penilaian Tingkat Kesehatan Bank Umum.”
- Surat Edaran Bank Indonesia No. 13/24/DPNP tanggal
25 Oktober 2011 perihal Penilaian Tingkat Kesehatan
Bank Umum.
- Bank Indonesia regulation No. 11/25/PBI/2009 regarding
“Amendment to Bank Indonesia Regulation
No.
5/8/PBI/2003 regarding Application of Risk Management
for Commercial Banks”.
- Bank Indonesia Circular Letter No. 13/23/DPNP dated
October 25, 2011 regarding “Amendment to Bank
Indonesia Circular Letter No. 5/21/DPNP regarding
Application of Risk Management for Commercial Banks.
- Bank Indonesia regulation No. 13/I/PBI/2011 regarding
“Commercial Banks Rating Assessment.”
- Bank Indonesia Circular Letter No. 13/24/DPNP dated
October 25, 2011 regarding Commercial Banks Rating
Assessment.
Bank sudah menyusun Laporan Profil Risiko dan Penilaian
Tingkat Kesehatan Bank sesuai ketentuan Bank Indonesia
tersebut sejak periode Desember 2011.
The Bank has prepared Risk Profile Report and Bank Rating
Assessment based on BI regulation since December 2011.
Dewan Komisaris dan Direksi bertanggung jawab penuh
atas manajemen risiko Bank. Penerapan manajemen risiko
dilakukan melalui pembentukan struktur organisasi,
kebijakan dan prosedur, serta beberapa komite khusus
seperti Komite Manajemen Risiko, Komite Pemantau
Risiko, Komite Audit, Komite Aset-Liabilitas (ALCO),
Komite Kredit, serta Komite Teknologi Informasi. Komitekomite tersebut bertugas mengarahkan Bank untuk dapat
mengidentifikasi, mengukur, memantau dan meminimalkan
risiko-risiko.
The members of the Boards of Commissioners and Directors
are overall responsible for the risk management of the Bank.
Risk management implementation is carried out through
establishment of organizational structure, policies and
procedures, and various committees such as Risk
Management Committee, Risk Monitoring Committee, Audit
Committee, Asset-Liability Committee, Credit Committee,
and Information Technology Committee. These committees
provide guidance to the Bank to identify, measure, monitor
and mitigate risks.
- 69 -
74
FINANCIAL ASSETS AND FINANCIAL LIABILITIES
(continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
MANAJEMEN RISIKO (lanjutan)
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
37.
RISK MANAGEMENT (continued)
Satuan Kerja Audit Internal (SKAI) juga bertanggung jawab
melakukan kaji ulang atas penerapan manajemen risiko dan
kepatuhan terhadap kebijakan.
The Internal Audit also responsible to review the application
of risk management and compliance of policies.
Risiko Kredit
Credit Risk
Risiko kredit adalah risiko yang terjadi akibat kegagalan
debitur Bank untuk membayar pokok dan bunga pinjaman.
Bank memonitor risiko kredit untuk meyakinkan bahwa
kemungkinan kerugian yang terjadi akibat gagal bayar
debitur Bank serta pemenuhan kontrak perjanjian dapat
diminimalkan, baik untuk debitur individu maupun
kelompok.
Credit risk is the risk that occurs due to the failure of debtors
to pay principal and interest on credit. The Bank monitors
credit risk to ensure that the potential loss from default on
the credit and fulfillment of contractual agreements is
minimized, at both on individual debtor and group of debtor.
Pengelolaan eksposur risiko kredit meliputi identifikasi
risiko, pengukuran risiko, pemantauan risiko, dan
pengendalian risiko.
Exposures to credit risk is managed through risk
identification, risk measurement, risk monitoring and risk
control.
a.
Pemberian kredit dilakukan dengan mengutamakan
prinsip hati-hati dan berkelanjutan. Kebijakan dan
prosedur pemberian kredit disusun secara sistematis
dan terstruktur dengan tujuan untuk pengendalian
risiko. Pemberian kredit dilakukan berdasarkan pada
suatu kerangka acuan khusus pemberian kredit dan
disetujui serta diketahui oleh pejabat Bank yang
berwenang. Mulai tahun 2011, proses persetujuan
kredit ditambahkan dengan metode presentasi
proposal kredit oleh Account Officer di hadapan
Komite Kredit Cabang.
a.
Lending is conducted by prioritizing prudent and
sustainable principle. Lending policies and procedures
are developed in a systematic and structured in order
to control risk. Lending is conducted within a defined
framework specially for lending and are approved and
noted at the appropriate level of responsibility within
the Bank. Since 2011, lending approval process is
added by the method of credit proposals presentation
by Account Officer in the presence of Branch Credit
Committee.
b.
Analisa berkala atas kemampuan debitur untuk
membayar pokok dan bunga pinjaman.
b.
Regular analysis of the ability of debtors to meet
interest and principal repayment obligations.
c.
Pemantauan Batas Maksimum Pemberian Kredit
(BMPK) sesuai peraturan Bank Indonesia. Pada
tanggal 31 Desember 2014 dan 2013, kredit kepada
pihak berelasi dan pihak ketiga masih dalam BMPK
yang ditetapkan oleh Bank Indonesia.
c.
Monitor Legal Lending Limits (LLL) as required by
Bank Indonesia. As of December 31, 2014 and
December 31, 2013, the loans granted to related
parties and third parties are still within the LLL
required by Bank Indonesia.
d.
Sejalan dengan misi Bank, maka sejak tahun
2011, Bank fokus pada pembiayaan usaha mikro dan
usaha kecil dengan maksimum plafond Rp200,
kemudian sejak Juni 2012 ditingkatkan menjadi
Rp350 dan sejak Oktober 2013 menjadi Rp5.000.
d.
In line with the Bank’s mission, since 2011, the Bank
focuses on financing micro and small enterprises with
maximum plafond by Rp200, and since June 2012
increased to Rp350 and since October 2013 increased
to Rp5,000.
e.
Bank melengkapi sistem pemantauan kinerja cabang
dan kualitas portofolio kredit secara nasional dan
harian.
e.
Bank controls the branches performance and loans
portfolio quality nationally and daily.
f.
Permintaan jaminan atas kredit kepada debitur,
berdasarkan kriteria yang ditetapkan Bank.
f.
Collateral requirement as an assurance from debtors
are based on the Bank’s criteria.
g.
Pengakuan cadangan kerugian penurunan nilai untuk
tujuan pelaporan keuangan hanya dibentuk atas
kerugian yang terjadi pada tanggal laporan keuangan
berdasarkan bukti obyektif atas penurunan nilai.
Cadangan kerugian penurunan nilai yang tidak
didukung dengan bukti obyektif mengenai adanya
penurunan nilai dibentuk secara kolektif berdasarkan
peraturan Bank Indonesia.
g.
Allowance for impairment losses are recognized for
financial reporting purposes only for losses that
have been incurred at the date of the statements of
financial position based on objective evidence of
impairment. For those assets that have no objective
evidence, these are assessed using collective
assessment in accordance with Bank Indonesia rules.
- 70 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
75
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
MANAJEMEN RISIKO (lanjutan)
37.
RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan)
Credit Risk (continued)
h.
h.
Eksposur
maksimum
risiko
kredit
tanpa
memperhitungkan agunan ataupun pendukung kredit
lainnya yang tercatat dalam laporan posisi keuangan
maupun rekening administratif pada tanggal 31
Desember 2014 dan 2013 sebagai berikut:
2014
Laporan posisi keuangan
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada Bank Indonesia dan
bank lain – bersih
Efek-efek
Kredit – bersih
Pendapatan bunga yang masih akan diterima
Aset lain-lain – bersih
Jumlah
2013
660.836
18.783
656.797
596.080
6.585
470.225
624.614
6.419.108
111.059
58.104
8.549.301
513.584
6.552.710
91.537
242.518
8.473.239
On-financial position
Current accounts with Bank Indonesia
Current accounts with other banks
Placements with Bank Indonesia and
other banks-net
Securities
Loans – net
Accrued interest receivable
Other assets-net
Total
2.436
2.705
Off-financial position
Unused loan facilities
2.436
2.705
Total
Rekening administratif
Fasilitas kredit yang diberikan yang belum
digunakan
Jumlah
Untuk aset laporan posisi keuangan, eksposur risiko kredit
maksimal adalah berdasarkan nilai tercatat dalam laporan
posisi keuangan pada tanggal 31 Desember 2014 dan 2013,
dengan memperhitungkan agunan.
For on-statement of financial position items, the maximum
credit risk exposures are based on the net carrying amounts
reflected in the statements of financial position as of
December 31, 2014 and 2013 considering the related
collateral.
Manajemen berkeyakinan bahwa Bank memiliki kemampuan
untuk mengendalikan dan mempertahankan eksposur risiko
kredit pada tingkat yang minimal.
Management believes that it has the ability to continue to
control and sustain minimal exposure of credit risk.
Konsentrasi risiko aset
eksposur risiko kredit.
Concentration of risks of financial assets with credit risk
exposure.
a.
keuangan
yang
memiliki
a.
Sektor geografis
Pada tanggal 31 Desember 2014 dan 2013,
risiko kredit atas aset keuangan dan
komitmen dan kontinjensi menurut sektor
berdasarkan laporan posisi keuangan dan
administratif adalah sebagai berikut:
eksposur
transaksi
geografis
rekening
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Geographical sectors
The table below shows the credit risk exposure relating
to financial assets and commitment and contingent
transactions by geographical sectors based onstatement of financial position and off-statement of
financial position items as of December 31, 2014
dan 2013:
- 71 -
76
The maximum exposure to credit risk before collateral
or other credit enhancements relating to on-balance
items and off-statement of financial position items as
of December 31, 2014 and 2013 are as follows:
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
MANAJEMEN RISIKO (lanjutan)
37.
RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan)
Credit Risk (continued)
a.
a.
Sektor geografis (lanjutan)
Geographical sectors (continued)
2014
Jakarta
Laporan posisi keuangan
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada Bank
Indonesia dan
bank lain - bersih
Efek-efek
Kredit - bersih
Pendapatan bunga yang
masih akan diterima
Aset lain-lain - bersih
Jumlah
Rekening administrasi
Komitmen kredit yang belum
ditarik
Jumlah
Giro pada bank lain
Penempatan pada Bank
Indonesia dan bank lain –
bersih
Efek-efek
Kredit – bersih
Pendapatan bunga yang masih
akan diterima
Aset lain-lain – bersih
Jumlah
Rekening administrasi
Komitmen kredit yang belum
ditarik
Jumlah
Sumatera
Jawa
Tengah/
Central
Java
Jawa
Timur/
East Java
Lainnya/
Others
Jumlah/
Total
624.614
511.249
11.226
1.762.227
31.141
967.460
17.669
1.063.405
16.901
982.672
16.324
1.132.095
17.798
624.614
6.419.108
111.059
On-financial position
Current accounts with Bank
Indonesia
Current accounts with
other banks
Placements with Bank
Indonesia and
other banks - net
Securities
Loans - net
Accrued interest receivable
53.741
3.115.037
1.323
1.802.246
780
648.241
1.199
1.074.630
777
1.006.524
284
902.623
58.104
8.549.301
Other assets-net
Total
660.836
-
-
-
-
-
660.836
15.315
244
-
779
-
2.445
18.783
656.795
-
2
-
-
-
656.797
29
199
1.406
416
89
297
2.436
29
199
1.406
416
89
297
2.436
Jakarta
Laporan posisi keuangan
Giro pada Bank Indonesia
Jawa
Barat/
West
Java
2013
Jawa
Tengah/
Central
Java
Jawa
Barat/
West
Java
Sumatera
Jawa
Timur/
East Java
Lainnya/
Others
Off-financial position
Unused customer loan
facilities
Total
Jumlah/
Total
596.080
-
-
-
-
-
596.080
5.863
67
-
-
14
641
6.585
470.225
-
-
-
-
-
470.225
513.584
561.995
9.799
1.823.978
26.374
1.003.359
14.404
1.023.953
13.058
950.529
12.667
1.188.896
15.235
513.584
6.552.710
91.537
On-financial position
Current accounts with Bank
Indonesia
Current accounts with other
banks
Placements with Bank
Indonesia and other banks net
Securities
Loans – net
Accrued interest receivable
241.798
2.399.344
221
1.850.640
262
1.018.025
79
1.037.090
108
963.318
50
1.204.822
242.518
8.473.239
Other assets – net
Total
808
339
262
1.080
32
184
2.705
808
339
262
1.080
32
184
2.705
Off-financial position
Unused customer loan
facilities
Total
- 72 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
77
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
MANAJEMEN RISIKO (lanjutan)
37.
RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan)
Credit Risk (continued)
b.
b.
Sektor industri
Pada tanggal 31 Desember 2014 dan 2013, eksposur
risiko kredit atas aset keuangan dan transaksi
komitmen dan kontinjensi menurut sektor industri
berdasarkan laporan posisi keuangan dan rekening
administratif adalah sebagai berikut:
Pemerintah/
Government
Laporan posisi keuangan
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada
Bank Indonesia
dan bank lain – bersih
Efek-efek
Kredit – bersih
Pendapatan bunga yang
masih akan diterima
Aset lain-lain-bersih
Jumlah
Rekening administratif
Komitmen kredit yang
belum ditarik
Jumlah
Giro pada bank lain
Penempatan pada Bank
Indonesia dan bank
lain – bersih
Efek-efek
Kredit – bersih
Pendapatan bunga yang
masih akan diterima
Aset lain-lain – bersih
Jumlah
Rekening administratif
Komitmen kredit yang
belum ditarik
Jumlah
As of December 31, 2014 and 2013, credit risk
exposure relating to financial assets and commitment
and contingent transactions by industry sector based
on-statement of financial position and off-statement of
financial position items are as follows:
2014
Lembaga
keuangan/
Jasa dunia
Financial
Industri/
usaha/
institution Manufacturing Services
Lainnya/
Others
Jumlah/
Total
-
-
-
-
-
660.836
-
18.783
-
-
-
-
18.783
656.795
2
-
-
-
-
656.797
624.614
87
5.884
-
615.636
9.432
5.224.562
89.449
321.996
4.833
256.827
1.461
624.614
6.419.108
111.059
On-financial position
Current accounts with Bank
Indonesia
Current accounts with
other banks
Placements with
Bank Indonesia
and other banks - net
Securites
Loans - net
Accrued interest receivable
1.948.216
18.785
625.068
5.314.011
326.829
58.104
316.392
58.104
8.549.301
Other assets-net
Total
-
-
231
2.121
-
84
2.436
-
-
231
2.121
-
84
2.436
2013
Lembaga
keuangan/
Jasa dunia
Financial
usaha/
Industri/
Pertanian/
institution Manufacturing Services Agriculture
Lainnya/
Others
Off-financial position
Unused customer loan
facilities
Total
Jumlah/
Total
On-financial position
596.080
-
-
-
-
-
596.080
-
6.585
-
-
-
-
6.585
470.225
-
-
-
-
-
470.225
513.584
98
5.886
-
626.042 5.311.742
8.070
71.739
303.429
4.307
513.584
311.399 6.552.710
1.535
91.537
1.585.873
6.585
634.112 5.383.481
307.736
242.518
242.518
555.452 8.473.239
-
-
382
1.849
1
473
2.705
-
-
382
1.849
1
473
2.705
- 73 -
78
Pertanian/
Agriculture
660.836
Pemerintah/
Government
Laporan posisi
keuangan
Giro pada Bank Indonesia
Industry sectors
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Current accounts with Bank
Indonesia
Current accounts with other
banks
Placements with
Bank Indonesia
and other banks – net
Securites
Loans - net
Accrued interest
receivable
Other assets – net
Total
Off-financial position
Unused customer loan
facilities
Total
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
MANAJEMEN RISIKO (lanjutan)
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
37.
RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan)
Credit Risk (continued)
c.
c.
Konsentrasi kredit menurut sektor ekonomi dan jenis
konsumen diungkapkan pada Catatan 8.
Loans concentrations per economic sector and per type
of customer are disclosed in Note 8.
Risiko Pasar/Suku Bunga
Market/Interest Rate Risk
Risiko pasar merupakan risiko yang timbul karena adanya
pergerakan variabel pasar dari portofolio yang dimiliki oleh
Bank, yang dapat merugikan Bank (adverse movement).
Variabel pasar adalah suku bunga dan nilai tukar, termasuk
derivatif dari kedua jenis risiko pasar tersebut yaitu
perubahan harga options. Sebagai Bank Non Devisa, saat ini
Bank hanya terekspos risiko suku bunga.
Market risk is the risk that arises because of the market
variable movement of the portfolio held by the Bank, which
could cause adverse movement to the Bank. Market variables
are interest rates and exchange rates, including the
derivative of these two types of market risk, i.e. changes in
options price. As a Non Foreign Exchange Bank, now Bank is
only exposed to interest rate risk.
Risiko suku bunga merupakan bagian risiko pasar bagi Bank.
Risiko suku bunga adalah potensi kerugian yang timbul
akibat pergerakan suku bunga di pasar yang berlawanan
dengan transaksi Bank yang mengandung risiko suku bunga.
Adapun transaksi Bank yang mengandung risiko suku bunga
seperti: simpanan atau dana pihak ketiga (deposito
berjangka, giro dan tabungan), kredit, surat berharga dan
penempatan antar bank.
Interest rate risk is a part of market risk. The interest rate
risk is the potential loss arising from the movement in market
interest rates which opposite with the Bank’s transactions
that have interest rate risk. The Bank’s transactions that have
interest rate risk such as: customers’ deposits (time deposits,
demand deposits, and savings), loans, securities and interbank placement.
Manajemen Bank bertanggung jawab atas penerapan dan
pengawasan kebijakan manajemen risiko suku bunga sesuai
dengan batasan, sistem dan prosedur yang telah dibuat untuk
menghadapi risiko suku bunga ini. Tujuan utama manajemen
risiko suku bunga adalah untuk membatasi dampak buruk
dari pergerakan suku bunga yang dapat mengurangi laba dan
untuk meningkatkan pendapatan di dalam batasan tertentu.
Sebagian besar suku bunga atas simpanan nasabah adalah
suku bunga mengambang yang langsung berhubungan
dengan suku bunga pasar atau suku bunga yang diumumkan
secara periodik, sementara kredit adalah suku bunga tetap.
The Bank’s management is responsible for implementing and
monitoring the interest risk management policies in
accordance with defined limits, system procedures and policy
to manage the risk of interest rate. The main objectives of
interest rate risk management are to limit the adverse effect
of interest rate movements to reduce profits and to enhance
earnings within defined parameters. A substantial portion of
deposits from customers are entered at floating interest rates,
either directly linked to market rates or based upon published
rates, while loans are entered at fix interest rates.
Untuk memperkecil dampak perubahan risiko suku bunga
terhadap pendapatan Bank, Bank tetap menjaga rasio RSA
(rate sensitivity asset) terhadap RSL (rate sensitivity
liabilities) agar tidak terlalu jauh dari 100%. Pada posisi
31 Desember 2014 dan 2013, rasio RSA/RSL masingmasing sebesar 104,62% dan 103,06%. Dengan rasio yang
tidak jauh dari 100% tersebut apabila terjadi perubahan suku
bunga secara paralel pada aset dan liabilitas, Bank tidak
terekspos risiko suku bunga yang besar. Bank juga
senantiasa
memantau
repricing
profile
setiap
pengelompokan waktu (time bucket) untuk mengetahui
dampak perubahan suku bunga terhadap Net Interest Income
(NII) Bank secara lebih akurat.
To minimize the impacts of interest rate exchange risk, the
Bank made efforts to reduce the gap between assets and
liabilities that were sensitive to such risk. In December 31,
2014 and 2013, the gap was 104.62% and 103.06%,
respectively. With that small gap between the assets and
liabilities, the Bank would not be significantly exposed when
interest rate changes were applied in parallel to both the
assets and liabilities. The Bank also monitored the repricing
profile over time to identify the impacts of the risk on its Net
Interest Income (NII).
Tabel dibawah ini menunjukkan repricing profile aset dan
liabilitas Bank yang sensitif terhadap suku bunga dan
diurutkan berdasarkan rentang waktu suku bunga tersebut
akan di-repricing (untuk floating rate) atau tanggal jatuh
temponya (untuk fixed rate), pada tanggal 31 Desember
2014 dan 2013:
The table below showed the repricing profile of the assets
and liabilities that were sensitive to interest rate exchange
arranged by its periodic repricing for floating rates and by its
tenor for fixed rates, as of December 31, 2014 and 2013:
- 74 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
79
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
MANAJEMEN RISIKO (lanjutan)
37.
Risiko Pasar/Suku Bunga (lanjutan)
Sampai
dengan 1
bulan/ Up to
1 month
Aset keuangan
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada
Bank Indonesia dan
bank lain – bersih
Efek-efek
Kredit – bersih
Pendapatan bunga yang masih
akan diterima
Jumlah
Liabilitas keuangan
Simpanan dari nasabah
Giro
Tabungan
Deposito berjangka
Simpanan dari bank lain
Giro
Tabungan
Interbank call money
Deposito berjangka
Jumlah
Giro pada bank lain
Penempatan pada
Bank Indonesia dan
bank lain – bersih
Efek-efek
Kredit – bersih
Pendapatan bunga yang masih
akan diterima
Jumlah
Market/Interest Rate Risk (continued)
2014
Jangka waktu kontrak/Period of contract
Lebih dari 5
tahun/
1-3 bulan/ 3-12 bulan/ 1-5 tahun/ More than 5
years
1-3 months 3-12 months 1-5 years
-
-
-
-
660.836
18.783
-
-
-
-
18.783
656.797
-
-
-
-
656.797
238
105.176
59.989
753
-
19.297
129.814
5.883
5.201.349
-
545.328
1.086.954
-
624.614
6.419.108
111.059
1.441.830
60.742
154.994
5.201.349
1.632.282
8.491.197
30.527
695.002
2.074.847
2.522.764
2.314.857
1.049
-
30.527
695.002
6.913.517
391
4.124
60.000
69.567
2.934.458
98.000
2.620.764
245.200
2.560.057
1.049
-
391
4.124
60.000
412.767
8.116.328
2013
Jangka waktu kontrak/Period of contract
Lebih dari 5
tahun/
1-3 bulan/ 3-12 bulan/ 1-5 tahun/ More than 5
years
1-3 months 3-12 months 1-5 years
Financial assets
Current accounts with
Bank Indonesia
Current accounts with
other banks
Placements with
Bank Indonesia and
other banks – net
Securities
Loans – net
Accrued interest receivable
Total
Financial liabilities
Deposit from customer
Demand deposits
Savings
Time deposits
Deposits from other banks
Demand deposits
Savings
Interbank call money
Time deposits
Total
Jumlah/
Total
596.080
-
-
-
-
596.080
6.585
-
-
-
-
6.585
470.225
-
-
-
-
470.225
677
85.654
1.882
-
4.758
420.147
5.883
5.669.296
-
508.826
460.708
-
513.584
6.552.710
91.537
Financial assets
Current accounts with
Bank Indonesia
Current accounts with
other banks
Placements with
Bank Indonesia and
other banks – net
Securities
Loans – net
Accrued interest receivable
1.159.221
1.882
430.788
5.669.296
969.534
8.230.721
Total
- 75 -
80
Jumlah/
Total
660.836
Sampai
dengan 1
bulan/ Up to
1 month
Aset keuangan
Giro pada Bank Indonesia
RISK MANAGEMENT (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
MANAJEMEN RISIKO (lanjutan)
37.
Risiko Pasar/Suku Bunga (lanjutan)
Sampai
dengan 1
bulan/ Up to
1 month
Liabilitas keuangan
Simpanan dari nasabah
Giro
Tabungan
Deposito berjangka
Simpanan dari bank lain
Giro
Inter-bank call money
Tabungan
Deposito berjangka
Liabilitas atas efek-efek
yang dijual dengan janji
dibeli kembali
Jumlah
RISK MANAGEMENT (continued)
Market/Interest Rate Risk (continued)
2013
Jangka waktu kontrak/Period of contract
Lebih dari 5
tahun/
1-3 bulan/ 3-12 bulan/ 1-5 tahun/ More than 5
years
1-3 months 3-12 months 1-5 years
23.182
664.821
3.543.724
2.679.098
762.557
79
-
23.182
664.821
6.985.458
157
20.000
3.597
73.457
-
36.000
-
78.200
101.813
-
-
157
20.000
3.597
187.657
101.813
4.328.938
2.715.098
942.570
79
-
7.986.685
Kisaran suku bunga atas aset dan liabilitas keuangan adalah
sebagai berikut:
2014
Total
2013
0 - 2,50%
0 - 2,50%
Giro pada bank lain
0 - 2,00%
0 - 2,50%
5,75%
5,75%
6,00 - 8,25%
6,00 - 84,36%
6,00 - 8,25%
6,00 - 84,36%
Penempatan pada Bank Indonesia
dan bank lain
Efek-efek
Kredit
Financial liabilities
Deposit from customer
Demand deposits
Savings
Time deposits
Deposits from other banks
Demand deposits
Inter-bank call money
Savings
Time deposits
Securities sold under
repurchase agreement
The ranges of interest rates for financial assets and liabilities
are as follows:
Aset Keuangan
Giro pada Bank Indonesia
Liabilitas Keuangan
Simpanan dari nasabah
Giro
Tabungan
Deposito berjangka
Simpanan dari bank lain
Giro
Inter-bank call money
Tabungan
Deposito berjangka
Jumlah/
Total
0 - 2,50%
5,00%
5,50 – 12,50%
0 - 2,50%
5,00%
5,50 – 12,00%
0 - 2,50%
6,10% - 6,50%
5,00%
5,00 - 11,75%
0 - 2,50%
8,50%
5,00%
5,00 - 11,25%
Financial Assets
Current accounts with Bank
Indonesia
Current accounts with
other banks
Placements with Bank Indonesia and
other banks
Securities
Loans
Financial Liabilities
Deposit from customer
Demand deposits
Savings
Time deposits
Deposits from other banks
Demand deposits
Inter-bank call money
Savings
Time deposits
Sensitivitas Suku Bunga
Interest Rate Sensitivity
Analisis sensitivitas suku bunga diukur dengan kemampuan
ekses modal Bank untuk menyerap potensi kerugian dari
perubahan suku bunga/fluktuasi suku bunga (BI rate).
Berdasarkan data historis BI rate selama satu tahun terakhir,
fluktuasi suku bunga (standar deviasi) untuk posisi 31
Desember 2014 dan 2013 masing-masing sebesar 0,07% dan
0,19%. Hal ini disebabkan karena ekses modal bank yang
tinggi untuk menutup perubahan suku bunga pada laporan
posisi keuangan sehingga Bank dinilai sangat tidak rentan
terhadap pergerakan suku bunga.
Interest rate sensitivity analysis is measured with capital
excess capability to cover interest rate exchange potential
loss. by making an interest rate/fluctuation interest rate (BI
rate). Based on historical data BI rate over the past year,
interest rate fluctuation (standard deviation) as of December
31, 2014 and 2013 is 0.07% and 0.19%, respectively. This
was due to Bank’s capital excess was high enough to cover
the impact to interest rate exchange so that the Bank was
assessed as not vulnerable to interest rate exchange
movements.
- 76 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
81
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
MANAJEMEN RISIKO (lanjutan)
37.
RISK MANAGEMENT (continued)
Risiko Likuiditas
Liquidity Risk
Risiko likuiditas adalah risiko dimana Bank tidak dapat
memenuhi liabilitasnya kepada nasabah dan pihak lawan
pada saat jatuh tempo.
Liquidity risk is the risk that the Bank may unable to meet its
obligations to customers and counterparties at maturity.
Bank memantau likuiditasnya dengan menganalisa profil
jatuh tempo dari aset dan liabilitas.
The Bank monitors its liquidity by analyzing its maturity
profile of assets and liabilities.
2014
Tidak mempunyai
jatuh tempo
Kurang dari/
Nilai tercatat/
Less than
kontraktual/
Carrying
1bulan/ 1-3 bulan/
No contractual
months
value
month
maturity
Aset Keuangan
Kas
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada
Bank Indonesia
dan bank lain - bersih
Efek-efek
Kredit - bersih
Pendapatan bunga yang masih
akan diterima
Aset lain-lain - bersih
Jumlah
Liabilitas Keuangan
Liabilitas segera
Simpanan dari nasabah
Simpanan dari bank lain
Pinjaman dari pihak berelasi
Liabilitas lain-lain
Jumlah
Perbedaan jatuh tempo
3-6 bulan/
months
41.812
660.836
41.812
-
660.836
-
-
-
-
18.783
-
18.783
-
-
-
-
656.797
-
656.797
-
-
-
-
624.614
6.419.108
111.059
-
59.989
108.139
106.511
64.038
-
280.586
4.548
19.297
615.410
-
545.328
5.350.935
-
Financial Assets
Cash
Current accounts with Bank
Indonesia
Current accounts with other
Banks
Placements with
Bank Indonesia
and other banks - net
Securities
Loans - net
Accrued interest receivable
58.104
8.591.113
58.104
99.916
1.611.055
64.038
285.134
634.707
5.896.263
Other assets - net
Total
40.093
7.639.046
477.282
129.638
41.344
8.327.403
263.710
129.638
41.344
170.982
(71.066)
40.093
4.055.816 2.637.843
905.580
229.082
96.000
151.200
4.324.991 2.733.843 1.056.780
(2.713.936) (2.669.805) (771.646)
38.795
1.000
39.795
594.912
1.012
1.012
5.895.251
Financial Liabilities
Liabilities due immediately
Deposit from customers
Deposit from other banks
Loan from affiliates
Other liabilities
Total
Maturiy gap
6-12 bulan/
months
Lebih dari/
more than
12 bulan/
months
2013
Tidak mempunyai
jatuh tempo
Kurang dari/
Nilai tercatat/
Less than
kontraktual/
Carrying
1bulan/ 1-3 bulan/
No contractual
months
value
month
maturity
Aset Keuangan
Kas
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada
Bank Indonesia
dan bank lain – bersih
Efek-efek
Kredit – bersih
Pendapatan bunga yang
masih akan diterima
Aset lain-lain - bersih
Jumlah
3-6
bulan/
months
44.477
596.080
44.477
-
596.080
-
-
-
-
6.585
-
6.585
-
-
-
-
470.225
-
470.225
-
-
-
-
513.584
6.552.710
91.537
-
61.094
86.989
38.745 218.601
4.548
4.758
533.438
-
508.826
5.700.832
-
Financial Assets
Cash
Current accounts with Bank
Indonesia
Current accounts with
Other Banks
Placements with
Bank Indonesia
and other banks – net
Securities
Loans – net
Accrued interest receivable
242.518
8.517.716
242.518
286.995
1.220.973
38.745 223.149
538.196
6.209.658
Other assets – net
Total
- 77 -
82
Lebih dari/
more than
12 bulan/
months
6-12
bulan/
months
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
MANAJEMEN RISIKO (lanjutan)
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
37.
Risiko Likuiditas (lanjutan)
RISK MANAGEMENT (continued)
Liquidity Risk (continued)
2013
Tidak mempunyai
jatuh tempo
Kurang dari/
Nilai tercatat/
Less than
kontraktual/
Carrying
1bulan/ 1-3 bulan/
No contractual
months
value
month
maturity
Liabilitas Keuangan
Liabilitas segera
Simpanan dari nasabah
Simpanan dari bank lain
Liabilitas atas efek-efek yang
dijual dengan janji dibeli
kembali
Pinjaman dari pihak berelasi
Liabilitas lain-lain
Jumlah
Perbedaan jatuh tempo
39.897
7.673.461
211.411
101.813
-
129.638
27.403
8.183.623
334.093
129.638
27.403
157.041
129.954
6-12 bulan/
months
Lebih dari/
more than
12 bulan/
months
408.582
78.200
101.813
25.812
-
67
-
Financial Liabilities
Liabilities due immediately
Deposit from customers
Deposit from other banks
Securities sold under
repurchase Agreement
5.452.814 1.959.294 588.595
(4.231.841) (1.920.549) (365.446)
25.812
512.384
67
6.209.591
Loan from affiliates
Other liabilities
Total
Maturiy Gap
39.897
5.306.222
106.695
-
1.932.778
26.516
-
3-6
bulan/
months
Bank telah mengambil langkah-langkah untuk mengatasi
perbedaan jatuh tempo (gap) antara lain dengan cara
menggeser deposito jangka pendek menjadi deposito dengan
jangka waktu yang lebih panjang yaitu dengan pola
komitmen. Disamping itu, Bank telah mengelola pola
penarikan simpanan nasabah.
The Bank undertakes actions to overcome the maturity gap
among others by shifting short-term time deposits into time
deposits with longer period using commitment pattern. In
addition, the Bank has been managing the pattern of
withdrawals of customer deposits.
Risiko Operasional
Operational Risk
Risiko operasional adalah risiko timbulnya kerugian akibat
sistem dan pengendalian yang tidak memadai, kesalahan
manusia atau kegagalan pengendalian manajemen, termasuk
bencana alam, kegagalan sistem, risiko pengelolaan dana,
risiko operasi kustodian dan kecurangan (fraud).
Operational risk is the risk arising from losses as a result of
inadequate systems and controls, human error or
management failure, includes the threat of natural disasters,
systems failure, funds management risk, custodian
operations risk dan fraud.
Kerangka kerja dibentuk untuk memastikan adanya
identifikasi dan pengendalian terhadap risiko operasional,
termasuk pengendalian melalui kebijakan dan prosedur
standar, praktik usaha serta pengawasan kepatuhan.
Pengendalian tersebut akan terus ditinjau kembali dan
disempurnakan secara berkala.
A framework is in place to ensure operational risk is
identified and controlled. This includes a variety of controls
including formal policies and standard procedures, business
practices and compliance monitoring. These controls are
subject for regular reviews and updates.
Risiko Hukum
Legal Risk
Risiko hukum dapat bersumber antara lain dari kelemahan
aspek yuridis yang disebabkan oleh lemahnya perikatan yang
dilakukan oleh Bank. ketiadaan dan/atau perubahan
peraturan perundang-undangan yang menyebabkan suatu
transaksi yang telah dilakukan Bank menjadi tidak sesuai
dengan ketentuan yang akan ada dan adanya proses litigasi
baik yang timbul dari gugatan pihak ketiga terhadap Bank
maupun Bank terhadap pihak ketiga.
Legal risk may arise due to the weakness of juridical aspects
caused by lack of agreement made by the Bank. absence
and/or changes in regulation which led to a transaction
conducted by the Bank to be not in accordance with the
regulation and the litigation process arising from third-party
lawsuit against the Bank and the Bank against third party.
Bank selalu melakukan penilaian terhadap segala jenis
perjanjian yang dilakukan Bank, baik dengan nasabah
maupun dengan pihak ketiga sebelum perjanjian tersebut
digunakan.
Bank always make an assessment of any kind of agreement
involving the Bank, both with customers and with third
parties before the agreement is implemented.
- 78 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
83
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
MANAJEMEN RISIKO (lanjutan)
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
37.
Risiko Kepatuhan
Compliance Risk
Risiko kepatuhan adalah risiko yang disebabkan Bank tidak
mematuhi atau tidak melaksanakan peraturan dan perundangundangan yang berlaku. Pada prakteknya risiko kepatuhan
melekat pada Bank, seperti terkait dengan ketentuan
Kewajiban Penyediaan Modal Minimum (KPMM) Bank
Umum. Kualitas Aset Produktif, Cadangan Kerugian
Penurunan Nilai (CKPN), Batas Maksimum Pemberian
Kredit (BMPK) dan risiko lain yang terkait dengan ketentuan
tertentu.
Compliance risk is the risk that may arise due to the noncompliance by the Bank with prevailing regulations and
laws. In practice, compliance risks are inherent with the
Bank’s risks. such as to comply with Minimum Reverse
Requirement, Quality of Earning Assets, Allowance for
Impairment Loss, Legal Lending Limit and other risk that
may arise relating to certain regulations.
Risiko Reputasi
Reputation Risk
Risiko reputasi adalah risiko yang antara lain disebabkan
oleh adanya publikasi negatif yang terkait dengan kegiatan
usaha Bank atau persepsi negatif terhadap Bank.
Reputation risks are risks which are caused by among others
negative publication of the Bank’s business or negative
perception of the Bank it self.
Reputasi berkaitan erat dengan kepercayaan. Tanpa reputasi,
maka kepercayaan tidak akan ada karena reputasi merupakan
komponen yang sangat penting dalam industri perbankan.
Reputasi merupakan salah satu aset Bank yang terpenting,
namun justru paling sulit untuk dilindungi. Reputasi dapat
menjadi suatu keunggulan kompetitif, namun berpotensi
untuk rusak terutama karena perkembangan media dan
komunikasi, regulasi yang makin ketat, juga loyalitas
nasabah yang menurun.
Reputation is closely related with trust. Without reputation,
there will be no trust since reputation is a crucial component
in a banking industry. Reputation is one of the Bank’s
precious assets, nonetheless it is also the most difficult to
guard. Reputation can be a competitive advantage. But also
potential to be damaged due to development of news and
communication, more tightened regulations and declining in
customers’ loyalty.
Penilaian risiko reputasi meliputi risiko inheren dan kualitas
penerapan manajemen risiko. Risiko inheren terdiri dari
pengaruh reputasi dari pemilik Bank dan perusahaan terkait.
pelanggaran etika bisnis, kompleksitas produk dan kerjasama
bisnis Bank, frekuensi dan materialitas eksposur pemberitaan
negatif Bank, serta frekuensi dan materialitas keluhan
nasabah.
Reputational risk assessment includes inherent risk and
quality of risk management implementation. Inherent risk
consists of the influence of the reputation of the Bank’s
owner and related companies, violation of business ethics.
the complexity of the Bank's products and business
cooperation, materiality and frequency of the Bank’s
negative news, and the materiality and the frequency of
customer complaints.
Risiko Stratejik
Strategic Risk (continued)
Risiko stratejik adalah risiko yang antara lain disebabkan
adanya penetapan dan pelaksanaan strategi Bank yang tidak
tepat atau pengambilan keputusan bisnis yang tidak tepat.
Strategic risks are risks which are caused by among others
inappropriate or less responsive in application of the Bank’s
strategy and making business decisions.
Penilaian risiko stratejik meliputi risiko inheren dan kualitas
penerapan manajemen risiko. Risiko inheren terdiri dari
kesesuaian strategi dengan kondisi lingkungan bisnis,
strategi berisiko tinggi dan strategi berisiko rendah, posisi
bisnis Bank, dan pencapaian rencana bisnis Bank.
Strategic risk assessment includes inherent risk and quality
of risk management implementation. Inherent risk consists of
compliance of strategy with the business environment, high
risk and low-risk strategy, the Bank's business positioning,
and the achievement of the Bank's business plan.
Pengelolaan Modal
Capital Management
Bank Indonesia (BI) menetapkan dan memonitor ketentuan
dan persyaratan modal untuk Bank sebagai entitas individu.
Bank diharuskan untuk mematuhi peraturan BI sebagai
badan pengawas modal.
Bank Indonesia (BI) establishes and monitors the terms and
conditions for the Bank's capital as an individual entity.
Banks are required to comply with regulatory capital of BI
as a supervisory board.
Bank menggunakan pendekatan Model Standar untuk
mengukur risiko kredit, sedangkan untuk risiko operasional
menggunakan pendekatan Indikator Dasar.
The Bank is using the Standard Model approach for
measuring credit risk, while for operational risk is measured
using the Basic Indicator approach.
- 79 -
84
RISK MANAGEMENT (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
MANAJEMEN RISIKO (lanjutan)
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
37.
RISK MANAGEMENT (continued)
Pengelolaan Modal (lanjutan)
Capital Management (continued)
Perhitungan modal bank umum sesuai dengan peraturan
Bank Indonesia dikelompokkan menjadi modal inti (tier 1),
modal pelengkap (tier 2), dan modal pelengkap tambahan
(tier 3).
The calculation of capital for commercial banks is in
accordance with the Bank Indonesia regulation which are
grouped into core capital (tier 1), supplementary capital
(tier 2), and additional supplementary capital (tier 3).
Modal Inti (tier 1)
Core Capital (tier 1)
Bank wajib menyediakan modal inti (tier 1), paling kurang
5% (lima persen) dari aset tertimbang menurut risiko
(ATMR).
Banks are required to provide the core capital (tier 1), at
least 5% (five percent) of risk weighted assets (RWA).
Modal inti terdiri dari:
Core capital consists of:
a.
b.
c.
a.
b.
c.
Modal disetor
Cadangan tambahan modal (disclosed reserve)
Modal inovatif (innovative capital instrument)
Paid-in capital
Additional reserve capital (disclosed reserves)
Innovative capital (innovative capital instruments)
Modal Pelengkap (tier 2)
Supplementary Capital (tier 2)
Terdiri dari modal pelengkap level atas (upper tier 2) dan
modal pelengkap level bawah (lower tier 2).
Supplementary capital consists of the upper level (upper tier
2) and supplementary capital below the level (lower tier 2).
Modal pelengkap level atas (upper tier 2) meliputi:
Level of supplementary capital (upper tier 2) shall include:
a.
a.
b.
c.
d.
e.
Instrumen modal dalam bentuk saham atau instrumen
modal lainnya
Bagian dari modal inovatif yang tidak dapat
diperhitungkan dalam modal inti
Revaluasi aset tetap
Cadangan umum penyisihan penghapusan atas aset
produktif yang wajib dibentuk
Pendapatan komprehensif lainnya
b.
c.
d.
e.
Capital instruments in the form of shares or other
equity instruments
Part of an innovative capital that can not be taken into
account in the core capital
Revaluation of fixed assets
Common reserve allowance for earning assets which
shall be established
Other comprehensive income
Modal pelengkap level bawah (lower tier 2) dapat
diperhitungkan paling tinggi sebesar 50% dari modal inti.
Capital complement the lower level (lower tier 2) may be
taken into account a maximum of 50% of core capital.
Modal Pelengkap Tambahan (tier 3) meliputi:
Additional Supplementary Capital (tier 3) include:
a.
Pinjaman subordinasi atau obligasi subordinasi jangka
pendek.
a.
Subordinated credit or short-term subordinated bonds.
b.
Modal pelengkap yang tidak dialokasikan untuk
menutup beban modal untuk Risiko Kredit dan/atau
beban modal untuk Risiko Operasional namun
memenuhi syarat sebagai modal pelengkap.
b.
Supplementary capital is not allocated to cover capital
charges for credit risk and/or capital charges for
Operational Risk yet qualify as supplementary capital.
c.
Bagian dari modal pelengkap level bawah (lower tier
2) yang melebihi batasan modal pelengkap level
bawah (lower tier 2).
c.
Part of the supplementary capital below the level
(lower tier 2) which exceeds the limits below the level
of supplementary capital (lower tier 2).
Bank tidak memiliki modal tambahan lainnya yang
memenuhi kriteria modal tier 3 dalam peraturan BI yang
berlaku.
The Bank does not have any other supplementary capital
which meets the criteria of tier 3 capital under prevailing BI
regulation.
Berbagai batasan diterapkan untuk unsur-unsur dari modal
dasar. Pengaruh pajak tangguhan telah dikecualikan dalam
menentukan jumlah laba ditahan untuk modal tier 1, hanya
50 persen dari laba tahun berjalan sebelum pajak tangguhan
yang termasuk dalam modal tier 1 dan kualifikasi modal
tingkat 2 tidak dapat melebihi modal tier 1. Ada juga
pembatasan pada jumlah cadangan penurunan kolektif yang
dapat dimasukkan sebagai bagian dari modal tier 2.
Various limits are applied to elements of the capital base.
The effect of deferred taxation has been excluded in
determining the amount of retained earnings for tier 1
capital, only 50 percent of the profit for the year before
deferred taxation being included in tier 1 capital; and
qualifying tier 2 capital cannot exceed tier 1 capital. There
are also restrictions on the amount of collective impairment
allowances that may be included as part of tier 2 capital.
- 80 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
85
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
MANAJEMEN RISIKO (lanjutan)
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
37.
Pengelolaan Modal (lanjutan)
Capital Management (continued)
Operasional/aktivitas perbankan dikategorikan sebagai
pembukuan perdagangan (trading book) atau pembukuan
perbankan (banking book) dan ATMR yang ditentukan
sesuai dengan persyaratan yang ditetapkan yang
mencerminkan berbagai tingkat risiko yang melekat pada
aset dan eksposur yang tidak diakui dalam laporan posisi
keuangan. Seperti disebutkan di atas, aset tertimbang
menurut risiko memperhitungkan risiko operasional.
Banking operations are categorized as either trading book
or banking book, and RWA are determined according to
specified requirements that reflect the varying levels of risk
attached to assets and exposures that were not recognized in
the statements of financial position. As noted above. risk
weighted asset in respect of operational risk is included in
the measurement.
Kebijakan Bank untuk mempertahankan modal dasar yang
kuat sehingga dapat menjaga kepercayaan investor, kreditur
dan pasar serta untuk mempertahankan pengembangan bisnis
masa depan. Dampak tingkat pengembalian modal pada
pemegang saham juga diakui dan Bank mengakui kebutuhan
untuk menjaga keseimbangan antara tingkat pengembalian
yang lebih tinggi dari tingkat utang yang lebih besar dan
keuntungan dan keamanan dari posisi modal yang sehat.
The Bank's policy is to maintain a strong capital base so as
to maintain investor, creditor and market confidence and to
sustain future development of the business. The impact of the
level of capital on shareholders' return is also recognized
and the Bank recognizes the need to maintain a balance
between the higher returns from the bigger rate of loan that
might be possible with greater gearing and the advantages
and security afforded by a strong capital position.
Bank telah memenuhi semua persyaratan modal ditetapkan
sepanjang tahun.
The Bank has complied with all externally imposed capital
requirements throughout the year.
Rasio kecukupan modal Bank diungkapkan di Catatan 38.
The capital adequacy ratio of the Bank is disclosed in Note
38.
Manajemen menggunakan rasio permodalan untuk
memantau modal dasar dan rasio-rasio modal sesuai standar
industri untuk kecukupan modal. Pendekatan BI untuk
pengukuran tersebut terutama didasarkan pada pemantauan
hubungan kebutuhan sumber daya modal. Kebutuhan modal
ditetapkan berdasarkan peningkat profil risiko Bank.
Management uses regulatory capital ratios in order to
monitor its capital base and these capital ratios remain the
industry standards for measuring capital adequacy. BI's
approach to such measurement is primarily based on
monitoring the relationship of the capital resource
requirement. Capital requirement is set based on the Bank
risk profile rating.
Alokasi modal antara kegiatan operasional dan kegiatan
khusus, untuk pengembangan usaha. didorong oleh
optimalisasi pengembalian yang dicapai pada modal yang
dialokasikan. Jumlah modal yang dialokasikan untuk setiap
operasi atau kegiatan didasarkan terutama pada peraturan
modal, tetapi dalam beberapa kasus peraturan tidak
mencerminkan sepenuhnya berbagai tingkat risiko yang
terkait dengan kegiatan yang berbeda. Dalam kasus seperti
ini. kebutuhan modal dapat mencerminkan profil risiko yang
berbeda, sesuai dengan tingkat keseluruhan modal untuk
mendukung operasional atau kegiatan tertentu yang tidak di
bawah persyaratan minimum yang diperlukan untuk tujuan
pemenuhan peraturan. Proses mengalokasikan modal untuk
kegiatan operasional dan kegiatan khusus dilakukan secara
independen dari mereka yang bertanggung jawab untuk
operasi oleh Risiko Bank dan Kredit Bank, dan ditinjau
apakah sudah sesuai atau belum oleh Komite Kredit Bank
atau ALCO.
The allocation of capital between operation and specific
activities is, to a large extent. driven by optimization of the
return achieved on the capital allocated. The amount of
capital allocated to each operation or activity is based
primarily upon the regulatory capital, but in some cases the
regulatory requirements do not reflect fully the varying
degree of risk associated with different activities. In such
cases the capital requirements may be flexed to reflect
differing risk profiles, subject to the overall level of capital to
support a particular operation or activity not falling below
the minimum required for regulatory purposes. The process
of allocating capital to operation and specific activities is
undertaken independently of those responsible for the
operation by Bank Risk and Bank Credit, and is subject to
review by the Bank Credit Committee or ALCO as
appropriate.
Meskipun memaksimalkan pengembalian modal yang
disesuaikan dengan risiko adalah dasar utama yang
digunakan
dalam
menentukan
bagaimana
modal
dialokasikan didalam Bank untuk kegiatan operasional atau
kegiatan tertentu, tetapi hal tersebut bukan satu-satunya dasar
yang digunakan untuk pengambilan keputusan. Namun juga
memperhitungkan sinergi dengan kegiatan operasional dan
kegiatan lainnya, ketersediaan manajemen dan sumber daya
lainnya dan kesesuaian dari aktivitas dengan tujuan jangka
panjang Bank. Kebijakan Bank dalam hal manajemen dan
alokasi modal ditinjau secara teratur oleh Direksi.
Although maximization of the return on risk-adjusted capital
is the principal basis used in determining how capital is
allocated within the Bank to particular operations or
activities, it is not the sole basis used for decision-making.
Synergies with other operations and activities, the
availability of management and other resource, and the fit of
the activity with the Bank's longer term strategic objectives
are also taken into consideration. The Bank's policies
regarding capital management and allocation are reviewed
regularly by the Board of Directors.
- 81 -
86
RISK MANAGEMENT (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
38.
INFORMASI LAINNYA
a.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
38.
Berdasarkan PBI No. 14/18/PBI/2012 tanggal
28 November 2012 tentang “Kewajiban Penyediaan
Modal Minimum” dan Surat Edaran Bank Indonesia
No. 14/37/DPNP tanggal 27 Desember 2012 perihal
“Kewajiban Penyediaan Modal Minimum sesuai Profil
Risiko dan Pemenuhan Capital Equivalency
Maintained Asset (CEMA)”, Bank wajib menyediakan
modal minimum sesuai profil risiko. Penyediaan
modal minimum ditetapkan paling rendah sebagai
berikut:
OTHER INFORMATION
a.
In
accordance with Bank Indonesia regulation
No. 14/18/PBI/2012 dated November 28, 2012
regarding “Minimum Capital Adequacy Requirement”
and Bank Indonesia Circular Letter
No. 14/37/DPNP dated December 27, 2012 regarding
“Minimum Capital Adequacy Requirement and
Fulfillment of Capital Equivalency Maintained Assets
(CEMA)”, the Bank is required to fulfill minimum
capital based on risk profile. Minimum capital
adequacy is determined as follow:
-
8% dari Aset Tertimbang Menurut Risiko
(ATMR) untuk Bank dengan profil risiko
peringkat 1 (satu);
-
8% of Risk Weighted Asset (RWA) for Bank with
risk profile rating of 1 (one);
-
9% sampai dengan kurang dari 10% dari ATMR
untuk Bank dengan profil risiko peringkat 2 (dua);
-
9% to less than 10% of RWA for Bank with risk
profile rating of 2 (two);
-
10% sampai dengan kurang dari 11% dari ATMR
untuk Bank dengan profil risiko peringkat 3
(tiga);
-
10% to less than 11% of RWA for Bank with risk
profile rating of 3 (three);
-
11% sampai dengan 14% (empat belas persen)
dari ATMR untuk Bank dengan profil risiko
peringkat 4 (empat) atau peringkat 5 (lima).
-
11% to less than 14% of RWA for Bank with risk
profile rating of 4 (four) or 5 (five).
Bank telah memenuhi kecukupan modal minimum
sesuai profil risiko yaitu dengan penyediaan modal
minimum sebesar 10,05% per 31 Desember 2014.
Penyediaan modal tersebut lebih besar di atas
ketentuan BI yaitu 9% sampai dengan 10% untuk
profil risiko peringkat 2.
The Bank has fulfilled the minimum capital adequacy
in accordance with risk profile by the capital adequacy
of 10.05% as of December 31, 2014. The capital
adequacy is above the Bank Indonesia requirement
which is 9% to 10% for the risk profile of rating 2.
Perhitungan ATMR untuk risiko kredit diatur dalam
Surat Edaran Bank Indonesia No. 13/6/DPNP tanggal
18 Pebruari 2011, perihal Pedoman Perhitungan Aset
Tertimbang Menurut Risiko (ATMR) untuk Risiko
Kredit dengan menggunakan Pendekatan Standar.
The calculation of RWA with credit risk is stipulated in
Bank Indonesia Circular Letter No. 13/6/DPNP dated
February 18, 2011 regarding “RWA with Credit Risk
Calculation using Standard Approach”.
Perhitungan ATMR untuk risiko operasional diatur
dalam Surat Edaran Bank Indonesia No. 11/3/DPNP
tanggal 27 Januari 2009 tentang “Perhitungan ATMR
untuk Risiko Operasional dengan Menggunakan
Pendekatan Indikator Dasar”. Berdasarkan surat
edaran tersebut, sejak 1 Januari 2011, Bank telah
memperhitungkan ATMR untuk risiko operasional
dengan perhitungan beban modal risiko operasional
15% dari rata-rata pendapatan bruto positif tahunan
selama tiga periode terakhir.
The calculation of RWA with operational risk is
stipulated in Bank Indonesia Circular Letter No.
11/3/DPNP dated January 27, 2009 regarding “RWA
with Operational Risk Calculation using Basic
Indicator Approach”. Based on this circular letter,
since January 1, 2011, bank has calculated RWA with
operational risk in which capital charge with
operational risk at 15% of average annual positive
gross income for the last three periods.
- 82 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
87
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
38.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
INFORMASI LAINNYA (lanjutan)
38.
Perhitungan rasio kecukupan modal pada tanggal 31
Desember 2014 dan 2013 adalah sebagai berikut:
The calculation of CAR as of December 31, 2014 and 2013
is as follows:
2014
Aset Tertimbang Menurut
Risiko (ATMR)
Untuk risiko kredit
Untuk risiko operasional
Modal inti
Modal pelengkap
Jumlah modal inti dan pelengkap
Rasio modal inti terhadap
tertimbang menurut risiko
b.
2013
5.523.820
1.528.989
646.905
62.004
708.909
Rasio Kewajiban Penyediaan
Modal Minimum (KPMM)
Dengan memperhitungkan risiko
kredit dan operasional
Dengan memperhitungkan risiko
kredit, operasional dan pasar
Rasio Kewajiban Penyediaan Modal
minimum yang diwajibkan
aset
5.808.027
883.821
693.124
71.615
764.739
Risk Weighted Assets
(RWA)
With credit charge
With operational charge
Core capital
Supplementary capital
Total core and supplemenentary
Capital Adequacy Ratio (CAR)
10,05%
11,43%
With credit and operational risk
10,05%
11,43%
With credit, operational and market risk
9 - 10%
9 - 10%
9,17%
Jaminan Pemerintah terhadap Kewajiban Pembayaran
Bank Umum
Required Capital Adequacy Ratio
10,36% Ratio of core capital to risk weighted assets
b. Government Guarantee on Obligations of Banks
Sehubungan dengan Program Penjaminan Pemerintah
untuk menjamin kelangsungan liabilitas pembayaran
bank umum, Pemerintah telah membentuk suatu
lembaga independen yaitu Lembaga Penjamin
Simpanan (LPS) yang menggantikan Unit Pelaksana
Program Penjaminan (UP3) berdasarkan Undangundang Republik Indonesia No. 24 tahun 2004 tanggal
22 September 2004 yang kemudian diperbarui dengan
Peraturan Pemerintah No. 3 tanggal 13 Oktober 2008
dimana LPS menjamin dana masyarakat termasuk dana
dari bank lain dalam bentuk giro, deposito, sertifikat
deposito, tabungan dan/atau bentuk lainnya yang setara.
In connection with Indonesian Government guarantee
program to continuously guarantee the payment of
banks’ liabilities, the Government has established an
independent institution, Indonesia Deposit Insurance
Corporation (LPS), replacing the Government
Guarantee Implementation Unit (UP3) in accordance
with the Republic of Indonesia Law No. 24 Year 2004
dated September 22, 2004 and as further amended by the
Government Regulation No. 3, dated October 13, 2008,
whereby LPS guarantees third party deposits including
deposits from other banks in the form of current
accounts, time deposits, certificates of deposit, savings
deposits and/or other equivalent forms.
Pada tanggal 31 Desember 2014 dan 2013, berdasarkan
Peraturan Pemerintah Republik Indonesia No. 66 Tahun
2008 tanggal 13 Oktober 2008 tentang Besaran Nilai
Simpanan yang Dijamin Lembaga Penjamin Simpanan,
jumlah simpanan yang dijamin LPS adalah simpanan
sampai dengan Rp2.000 untuk masing-masing nasabah
per masing-masing bank dengan kriteria suku bunga
deposito tertentu.
As of December 31, 2014 and 2013, based on
Government Regulation No. 66/2008 dated October 13,
2008 regarding the amount of deposit guaranteed by
Indonesia Deposit Insurance Corporation, the amount of
deposits covered by LPS is up to Rp2,000 per depositor
per bank subject to certain criteria of interest rates of
deposits.
Beban premi penjaminan Pemerintah untuk tahun yang
berakhir pada tanggal 31 Desember 2014 dan 2013
masing-masing sebesar Rp16.221 dan Rp14.876
dibukukan pada akun beban bunga (Catatan 24) .
The government guarantee premium incurred for the
years ended December 31, 2014 and 2013 amounted to
Rp16,221 and Rp14,876 respectively, are recognized as
part of interest expense (Note 24).
- 83 -
88
OTHER INFORMATION (continued)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
PT BANK PUNDI INDONESIA, Tbk
CATATAN ATAS LAPORAN KEUANGAN (LANJUTAN)
TANGGAL 31 DESEMBER 2014 DAN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
38.
INFORMASI LAINNYA (lanjutan)
c.
39.
PT BANK PUNDI INDONESIA, Tbk
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
AS OF DECEMBER 31, 2014
FOR THE YEAR THEN ENDED
(Expressed in million Rupiah, unless otherwise specified)
38.
Perjanjian-perjanjian Signifikan
c. Significant Agreement
Perjanjian atas Pemanfaatan ATM Bersama untuk
Principle Member tertanggal 8 Agustus 2011 dengan
PT Artajasa Pembayaran Elektronis dengan jangka
waktu 3 tahun dan akan diperpanjang secara otomatis.
Agreement on Joint Utilization of ATM Bersama for
Principle Member dated August 8, 2011 with
PT Artajasa Pembayaran Elektronis with a term of 3
years and will be extended automatically.
Perjanjian
Kerjasama
Pengembangan
dan
Penyelenggaraan Jasa Internet Banking tertanggal
1 September 2010 dengan PT Sigma Cipta Caraka
dengan tujuan penyediaan Jasa Manajemen Teknologi
Informasi. Perjanjian kerja sama ini telah diperbaharui
tanggal 15 April 2014.
Agreement for Developing and Implementing Internet
banking Service dated September 1, 2010 with PT Sigma
Cipta Caraka with the purpose of providing Information
Technology Management Services. This agreement has
been renewed on April 15, 2014.
AKTIVITAS NON KAS
39.
Aktivitas investasi yang tidak mempengaruhi arus kas adalah
sebagai berikut:
Kenaikan (penurunan) efek tersedia untuk
dijual yang berasal dari perubahan nilai
wajar
NON-CASH ACTIVITIES
Non-cash investing activities, as follows:
2014
40.
OTHER INFORMATION (continued)
2013
37.403
STANDAR AKUNTANSI BARU
40.
(32.540)
Increase (decrease) in available for sale
securities arising from changes in fair
value
NEW ACCOUNTING STANDARD
Dewan Standar Akuntansi Keuangan telah mengeluarkan
beberapa standar dan interpretasi baru atau revisi di bawah
ini, yang relevan dengan laporan keuangan Bank, namun
belum berlaku efektif untuk tahun buku yang dimulai pada
atau setelah tanggal 1 Januari 2015, adalah sebagai berikut:
Financial Accounting Standards Board has issued several
new standards and interpretations or revisions below, which
are relevant to the Bank's financial statements, but are not
yet effective for the fiscal year beginning on or after
January 1, 2015, are as follows:e
- PSAK 1 (Revisi 2013) “Penyajian laporan keuangan”
- PSAK 55 (Revisi 2014) “Instrumen Keuangan:
Pengakuan dan Pengukuran”
- PSAK 60 (Revisi 2014) “Instrumen Keuangan:
Pengungkapan”
- PSAK 68 (Revisi 2013) “Pengukuran nilai wajar”
- ISAK 26 (Revisi 2013) “Penilaian ulang derivatif
melekat”
- SFAS 1 (Revised 2013) “Presentation of Financial
Statements”
- SFAS 4 (Revised 2013) “Separate Financial Statements”
- SFAS 15 (Revised 2013) “Investments in Associates and
Joint Ventures”
- SFAS 24 (Revised 2013) “Employee Benefits”
- SFAS 46 (Revised 2014) “Income Tax“
- SFAS 48 (Revised 2014) “Impairment in Asset Value “
- SFAS 50 (Revised 2014) “Financial Instruments
Presentation “
- SFAS 55 (Revised 2014) “Financial Instruments
Recognition and Measurements“
- SFAS 60 (Revised 2014) “Financial Instruments:
Disclosures“
- SFAS 68 (Revised 2013) “Fair Value Measurements”
- ISAK 26 (Revised 2013) “Reassessment of Embedded
Derivatives“
Pada saat penerbitan laporan keuangan, Bank masih
mempelajari dampak yang mungkin timbul dari penerapan
standar dan interpretasi baru dan revisi tersebut serta
pengaruhnya pada laporan keuangan.
At the time of issuance of the financial statements, the Bank
still studying the possible impact of the adoption of new
standards and interpretations and revision as well as the
effect on the financial statements.
- PSAK 4 (Revisi 2013) “Laporan keuangan tersendiri”
- PSAK 15 (Revisi 2013) “Investasi pada entitas asosiasi
dan ventura bersama”
- PSAK 24 (Revisi 2013) “Imbalan kerja”
- PSAK 46 (Revisi 2014) “Pajak penghasilan”
- PSAK 48 (Revisi 2014) “Penurunan nilai aset”
- PSAK 50 (Revisi 2014) “Instrumen Keuangan Penyajian”
- 84 -
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
89
Profil Bank Pundi
196
Laporan Manajemen
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Laporan Tata Kelola
Analisa Pembahasan Manajemen
Laporan Bisnis dan Pendukung Bisnis
Data Perusahaan
Alamat Jaringan Kantor
Laporan Audit
PT. RECAPITAL SECURITIES
DAN ENTITAS ANAK/AND SUBSIDIARY
LAPORAN KEUANGAN
KONSOLIDASIAN
TAHUN-TAHUN YANG BERAKHIR PADA
31 DESEMBER 2014 DAN 2013
DAN LAPORAN AUDITOR INDEPENDEN
(MATA UANG RUPIAH)
CONSOLIDATED
FINANCIAL STATEMENTS
THE YEARS ENDED
DECEMBER 31, 2014 AND 2013
AND REPORT OF INDEPENDENT AUDITORS
(INDONESIAN CURRENCY)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
197
2
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
3
4
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
5
PT RECAPITAL SECURITIES DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
31 Desember 2014 dan 2013
(Disajikan dalam jutaan rupiah, kecuali dinyatakan lain)
PT RECAPITAL SECURITIES AND SUBSIDIARY
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
December 31, 2014 and 2013
(Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes
2014
Rp
2013
Rp
ASET
Kas dan setara kas
Efek-efek
Deposito pada lembaga kliring
dan penjaminan
Pinjaman/Piutang yang diberikan
- setelah dikurangi penyisihan
kerugian penurunan nilai sebesar
Rp 159.101 pada tahun 2014 dan
Rp 236.064 pada tahun 2013
- Pihak yang berelasi
- Pihak ketiga
Penyertaan saham
Aset tetap - setelah dikurangi akumulasi
penyusutan sejumlah
Rp 212.770 pada tahun 2014 dan
Rp 160.432 pada tahun 2013
Aset pajak tangguhan - bersih
Biaya dan pajak dibayar dimuka
Selisih lebih harga perolehan terhadap
nilai wajar entitas anak
(goodwill) - bersih
Aset lain-lain - bersih
JUMLAH ASET
ASSETS
1,393,673
661,178
2f,2h,2i,3
2g,4
126,960
107,454
83,694
2m,2u,7
2v,17
2l
177,518
77,822
95,027
Cash and cash equivalents
Securities
Deposit with clearing and
guarantee institution
Loans/Receivables, net
of allowance for
impairment loss of
Rp 159,101 in 2014 and
Rp 236,064 in 2013
Related parties Third parties Equity Investments
Fixed Assets, less accumulated
depreciation amounting to
Rp 212,770 in 2014 and
Rp 160,432 in 2013
Deferred tax assets- net
Prepaid tax and expenses
260,414
306,808
1d,2b
2n,8
260,414
472,297
Excess of acquisition cost over
subsidiary's fair value (goodwill) - net
Other Assets - net
9,387,274
TOTAL ASSETS
2,701
2,508
6,806
6,458,575
12,535
2d,2j,5
2k,6
9,420,798
Catatan atas Laporan keuangan konsolidasian merupakan
bagian yang tidak terpisahkan dari Laporan Keuangan
konsolidasian secara keseluruhan
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
6,581
6,592,378
12,535
The accompanying Notes to consolidated financial
statements are an integral part of the consolidated financial
statements
3
6
1,127,693
562,501
PT RECAPITAL SECURITIES DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
31 Desember 2014 dan 2013
(Disajikan dalam jutaan rupiah, kecuali dinyatakan lain)
PT RECAPITAL SECURITIES AND SUBSIDIARY
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
December 31, 2014 and 2013
(Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
2014
Notes
Rp
2013
Rp
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS
Liabilitas segera
Hutang/Simpanan
- Pihak berelasi
- Pihak ketiga
Hutang lembaga kliring dan
penjaminan
Liabilitas atas efek-efek yang dijual
dengan janji dibeli kembali
Pinjaman berelasi
Liabilitas imbalan kerja karyawan
Hutang pajak
Liabilitas lain-lain
Jumlah Liabilitas
LIABILITIES
40,308
2o,9
81,853
8,038,089
2d,10,19
165
39,991
101,813
129,638
57,785
48,678
27,401
Liabilities due immediatelly
Payables/Deposit from
Related parties Third parties Payable with clearing and
guarantee institution
Security sold under repurchase
agreement
Affiliated loan
Benefit employee liabilities
Tax payables
Other liabilities
8,293,941
Total Liabilities
37,751
7,849,041
1,843
129,638
64,335
22,096
21,342
2q,11
2d,13
2w,18
2v,12
8,397,826
EKUITAS
EQUITY
Ekuitas yang dapat diatribusikan
kepada Pemilik Entitas Induk :
Modal Saham - Nilai nominal
Rp 1.000.000 (nilai penuh) per saham
Ditempatkan dan disetor penuh 811.820 saham pada tahun 2014,
791.820 saham pada tahun 2013
Selisih perubahan ekuitas
Entitas Anak
Saldo laba (Defisit)
811,820
14
111,226
(92,570)
2b
Ekuitas yang diatribusikan kepada :
Pemilik Entitas Induk
830,476
Kepentingan Non Pengendali
192,496
2b
791,820
73,824
(3,121)
Equity attributable to the owner
of the Parent Entity :
Share Capital - Rp 1,000,000
(full amount) par value per share
Issued and fully paid
811,820 shares in 2014 and
791,820 shares in 2013
Differences due to changes in
Subsidiary's Equity
Retained earnings (Deficit)
862,523
Equity attributable to :
Owner of the Parent Entity
230,810
Non Controling Interest
Jumlah Ekuitas
1,022,972
1,093,333
Total Equity
JUMLAH LIABILITAS DAN EKUITAS
9,420,798
9,387,274
TOTAL LIABILITIES AND EQUITY
9,420,798
-
9,387,274
-
Catatan atas Laporan keuangan konsolidasian merupakan
bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan
The accompanying notes to consolidated financial
statements are an integral part of the consolidated financial
statements
4
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
7
PT RECAPITAL SECURITIES DAN ENTITAS ANAK
LAPORAN LABA RUGI KOMPREHENSIF
KONSOLIDASIAN
Tahun-tahun yang berakhir pada tanggal
31 Desember 2014 dan 2013
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT RECAPITAL SECURITIES AND SUBSIDIARY
CONSOLIDATED STATEMENTS OF
COMPREHENSIVE INCOME
Years ended
December 31, 2014 and 2013
(Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes
2014
Rp
PENDAPATAN USAHA
Bunga, provisi dan komisi
Jasa transaksi reguler
Jasa penasihat investasi
Laba penjualan obligasi
Lain-lain
1,679,997
3,207
57
6
7
Jumlah
1,683,274
BEBAN USAHA
Bunga, provisi dan komisi
Gaji dan tunjangan
Sewa
Penyusutan
Komunikasi
Lain-lain
Jumlah
LABA (RUGI) USAHA
875,581
678,554
67,434
55,169
32,406
140,828
Pendapatan (beban) lain-lain- bersih
LABA (RUGI) SEBELUM
PAJAK PENGHASILAN
MANFAAT (BEBAN) PAJAK PENGHASILAN
Kini
Tangguhan
LABA (RUGI) BERSIH TAHUN BERJALAN
2s,16
1,849,972
(166,698)
PENDAPATAN (BEBAN) LAIN-LAIN
Bunga
Administrasi
Keuntungan penjualan efek
Penyisihan kerugian
penurunan nilai
Lain - lain
2s,15
2013
Rp
1,620,707
2,856
471
2
REVENUES
Interest, provision, commision
Regular transaction fee
Investment advisory fee
Gain on sales of bonds
Others
1,624,036
Total
647,757
703,557
45,497
65,448
34,046
137,859
EXPENSES
Interest, provision, commision
Salaries and benefits
Rental
Depreciation
Communication
Others
1,634,164
Total
(10,128)
2t
9,042
112,289
(122,973)
11,126
9,484
(157,214)
(181)
29,632
2v,17
(127,763)
Pendapatan komprehensif lainnya
OTHER INCOME (EXPENSES)
8,855
91,870
1,507
2r
-
(101,141)
51,883
Pendapatan (rugi) komprehensif yang
dapat diatribusikan kepada :
Kepada Pemilik Entitas Induk
Kepentingan Non-Pengendali
Jumlah
LABA (RUGI) BERSIH PER SAHAM
DASAR (Rupiah Penuh)
Other income (expenses) - net
42,846
INCOME (LOSS) BEFORE
INCOME TAX
(284)
(5,831)
INCOME TAX BENEFITS (EXPENSES)
Current
Deferred
36,731
NET INCOME (LOSS) FOR THE YEAR
-
Other comprehensive income
TOTAL COMPREHENSIVE
(127,763)
(89,449)
(38,314)
(0.16)
2x
36,731
INCOME (LOSS)
16,241
20,490
Comprehensive income (loss)
attributable to :
Owner of the Parent Entity
Non-Controling Interest
36,731
Total
0.05
BASIC EARNINGS (LOSS)
PER SHARE (Full amount)
The accompanying notes to consolidated financial
statements are an integral part of the consolidated financial
statements
5
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
2b
(127,763)
Catatan atas laporan keuangan konsolidasian merupakan
bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan
8
Interest
Administrations
Gain on sale of securities
Allowance of
impairment loss
Others
52,974
JUMLAH PENDAPATAN (RUGI)
KOMPREHENSIF
OPERATING INCOME (LOSS)
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
9
2b
811,820
-
-
20,000
791,820
-
791,820
Rp
Catatan atas laporan keuangan konsolidasian merupakan
bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan
Saldo 31 Desember 2014
Laba (rugi) komprehensif
tahun berjalan
Pengaruh perubahan pada
ekuitas Entitas Anak
Penerbitan saham baru
Saldo 31 Desember 2013
Laba (rugi) komprehensif
tahun berjalan
Saldo 1 Januari 2013
Catatan/
Notes
111,226
-
37,402
-
73,824
-
73,824
Rp
(92,570)
(89,449)
-
-
(3,121)
16,241
(19,362)
Rp
Atribusikan kepada Pemilik Induk/
Attributable to Owner of the Parent Company
Selisih perubahan
ekuitas Entitas
Saldo Laba
Anak /
(Defisit) /
Difference due to
Retained
Modal Saham / changes in equity
Earnings
Share Capital
of subsidiary
(Deficits)
PT RECAPITAL SECURITIES DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Tahun-tahun yang berakhir tanggal pada 31 Desember 2014 dan 2013
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
830,476
(89,449)
37,402
20,000
862,523
16,241
846,282
Rp
Jumlah/
Total
192,496
(38,314)
-
-
230,810
20,490
210,320
Rp
Kepentingan
Non-Pengendali
atas aset bersih
Entitas Anak/
Non-Controlling
Interest
in net assets
of Subidiary
Balance of December 31, 2014
Comprehensive income
(loss) for the year
Effect of the changes in
Subsidiary's equity
Issuance of new shares
Balance of December 31, 2013
Comprehensive income
(loss) for the year
Balance of January 1, 2013
The accompanying notes to consolidated financial
statements are an integral part of the consolidated
financial statements
1,022,972
(127,763)
37,402
20,000
1,093,333
36,731
1,056,602
Rp
Jumlah Ekuitas/
Total Equity
PT RECAPITAL SECURITIES AND SUBSIDIARY
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Years ended December 31, 2014 and 2013
(Expressed in millions of Rupiah, unless otherwise stated)
PT RECAPITAL SECURITIES DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
Tahun-tahun yang berakhir pada tanggal
31 Desember 2014 dan 2013
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2014
PT RECAPITAL SECURITIES AND SUBSIDIARY
STATEMENTS OF CONSOLIDATED CASH FLOWS
Years ended
December 31, 2014 and 2013
(Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan bunga, provisi dan komisi
Pembayaran bunga, provisi dan komisi
Penghasilan operasional lainnya
Beban umum dan administrasi
Beban tenaga kerja dan tunjangan
Beban non-operasional - bersih
2013
CASH FLOWS FROM OPERATING ACTIVITIES
1,808,797
(871,237)
129,748
(224,347)
(681,422)
(496,017)
1,615,765 Receipts of interest, fees and commissions
(639,148) Payment of interest, fees and commissions
112,323
Other operating income
(196,216)
General and administrative expenses
(704,901)
Personnel expenses and benefit
(234,369)
Non-operating expenses - net
Cash flows before changes in
Arus kas sebelum perubahan aset
dan kewajiban operasi
(334,478)
(46,546)
Perubahan aset dan liabilitas operasi:
Efek-efek
Piutang
Biaya dibayar dimuka
Aset Lain-lain
Liabilitas segera
Simpanan dari nasabah
Liabitas atas efek efek yang dijual
dengan janji dibeli kembali
Hutang pajak
Liabilitas lain-lain
Kas bersih diperoleh dari (digunakan
untuk) aktivitas operasi
Changes in operating assets
and liabilities :
98,677
133,578
11,333
165,489
(317)
233,150
(364,146)
(1,305,645)
20,827
(62,013)
5,146
1,098,673
(101,813)
26,582
6,059
101,813
2,461
6,510
238,260
(542,920)
ARUS KAS DARI AKTIVITAS INVESTASI
Pencairan (penempatan) efek
Hasil penjualan aset tetap
Perolehan aset tetap
Kas bersih diperoleh dari (digunakan
untuk) aktivitas investasi
12,354
11
(4,645)
57,724
183,375
(13,419)
7,720
227,680
Net cash provided from (used for)
operating activities
Receipt (placement) of securities
Proceeds from sale of fixed assets
Acquisition of fixed assets
Net cash provided from (used for)
investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
20,000
-
Receipt from capital injection
NET INCREASE (DECREASE) IN
KENAIKAN (PENURUNAN) BERSIH
KAS DAN SETARA KAS
Securities
Receivables
Prepaid expenses
Other assets
Liabilities due immediatelly
Deposit from customer
Securities sold under repurchase
agreement
Taxes payable
Other liabilities
CASH FLOWS FROM INVESTING ACTIVITIES
ARUS KAS DARI AKTIVITAS PENDANAAN
Penambahan modal disetor
operating assets and liabilities
265,980
(315,240)
CASH AND CASH EQUIVALENT
CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS AWAL TAHUN
1,127,693
1,442,933
KAS DAN SETARA KAS AKHIR TAHUN
1,393,673
1,127,693
AT BEGINNING OF YEAR
CASH AND CASH EQUIVALENTS
7
10
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
AT END OF YEAR
PT RECAPITAL SECURITIES DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
Tahun-tahun yang berakhir pada tanggal
31 Desember 2014 dan 2013
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2014
PT RECAPITAL SECURITIES AND SUBSIDIARY
STATEMENTS OF CONSOLIDATED CASH FLOWS
Years ended
December 31, 2014 and 2013
(Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes
2013
Kas dan setara kas akhir tahun
terdiri dari :
Kas
Giro pada Bank Indonesia
Giro pada bank Lain
Penempatan pada Bank Indonesia
dan bank lain
1,393,673
1,127,693
41,817
660,836
34,223
44,482
596,080
16,906
656,797
470,225
Cash and Cash Equivalents at the End
of the Year consist of:
Cash
Current account with Bank Indonesia
Current account with other banks
Placements with Bank Indonesia and
other banks
Jumlah
1,393,673
1,127,693
Total
1,393,673
Catatan atas laporan keuangan konsolidasian merupakan
bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan
1,127,693
The accompanying notes to consolidated financial
statements are an integral part of the consolidated financial
statements
8
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
11
PT RECAPITAL SECURITIES DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun-tahun yang berakhir pada 31 Desember 2014 dan 2013
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
Tabungan
Saving Deposit
Pada tanggal 31 Desember 2014 dan 2013, persentase
tabungan pihak berelasi dari jumlah tabungan adalah masingmasing sebesar 0,62% dan 0,27 %. Tingkat bunga yang
diberikan sebesar 5% untuk tahun 2014 dan 2013.
In December 31, 2014 and 2013, the percentage saving
deposits from related parties from the total saving deposits
are 0,62 % and 0.27% respectively. Interest rates are 5 % in
2014 and 2013.
Giro
Demand Deposit
Pada tanggal 31 Desember 2014 dan 2013, persentase
rekening giro pihak berelasi dari jumlah rekening giro adalah
masing-masing sebesar 1,85% dan 9,04%. Pada tanggal 31
Desember 2014 dan 2013, tingkat bunga yang diberikan
adalah 0 - 2,5%.
In December 31, 2014 and 2013, the percentage of demand
deposits from related parties to the total demand deposits is
1,85 % and 9,04% , respectively. As of December 31, 2014
and 2013, interest rates are 0 -2.5% , respectively.
Deposito Berjangka
Time Deposits
Pada tanggal 31 Desember 2014 dan 2013, persentase
deposito berjangka pihak berelasi dari jumlah deposito
berjangka adalah masing-masing sebesar 1,11% dan 0,47%.
Tingkat bunga yang diberikan berkisar antara 5,5% - 11,5%
untuk tahun 2013 dan 6% - 11,5% untuk tahun 2014.
In December 31, 2014 and 2013, the percentage of time
deposits from related parties of the total deposits are 1,11 %
and 0,47%. Interest rates are in the range between 5,5% 11,5% for 2013 and 6% - 11,5% for 2014
Pihak berelasi yang memiliki saldo simpanan di atas Rp 1.000
adalah sebagai berikut:
Related parties with more than Rp 1,000
deposits are as follows:
Giro
PT Asuransi Jiwa Recapital
PT Recapital Advisor
PT Recapital Securities
PT Asuransi Recapital
PT Recapital Asset Management
PT Alberta Media
PT Restyle Concept
PT Capitalinc Investment
PT Global Sarana Lintas Artha
PT Capitalinc Finance
PT Selaras Indah Sejati
PT First Security
Deposito Berjangka
PT Asuransi Jiwa Recapital
Elvin (Komisaris
PT Recapital Securities)
Sandiaga S Uno (Komisaris
PT Recapital Securities)
Rosan Perkasa Roeslani (Pemegang
saham PT Recapital Advisor)
Komisaris Utama
PT Aetra Air Jakarta
2014
2013
147
142
105
84
33
28
6
4
3
2
1
-
22
195
398
359
36
7
5
2
1
701
2,750
5,700
1,500
13,500
5,000
5,000
17
7,275
46,265
3,025
-
20. KOMITMEN DAN KONTINJENSI
KOMITMEN
Tagihan komitmen
Surat berharga titipan kliring
Inkaso dalam pengiriman
Jumlah
2014
Demand Deposits
PT Asuransi Jiwa Recapital
PT Recapital Advisor
PT Recapital Securities
PT Asuransi Recapital
PT Recapital Asset Management
PT Alberta Media
PT Restyle Concept
PT Capitalinc Investment
PT Global Sarana Lintas Artha
PT Capitalinc Finance
PT Selaras Indah Sejati
PT First Security
Time Deposits
PT Asuransi Jiwa Recapital
Elvin (Commisioner of
PT Recapital Securities)
Sandiaga S Uno (Commisioner of
PT Recapital Securities)
Rosan P Roeslani (Shareholder of
PT Recapital Advisor)
President Commisioner
PT Aetra Air Jakarta
a. PT Bank Pundi Indonesia Tbk, a Subsidiary has
commitments and contingent transactions as follows:
2013
14,658
-
9,323
-
14,658
9,323
43
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
outstanding
20. COMMITMENTS AND CONTINGENCIES
a. PT Bank Pundi Indonesia Tbk, Entitas Anak, memiliki
transaksi komitmen dan kontinjensi dengan rincian
sebagai berikut:
12
PT RECAPITAL SECURITIES AND SUBSIDIARY
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS
Years ended December 31, 2014 and 2013
(Expressed in million Rupiah,
unless otherwise stated)
COMMITMENTS
Commitment receivables
Securities deposits clearing
Bills of collection
Total
PT RECAPITAL SECURITIES DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tahun-tahun yang berakhir pada 31 Desember 2014 dan 2013
(Dinyatakan dalam jutaan Rupiah,
kecuali dinyatakan lain)
2014
Liabilitas komitmen
Komitmen kredit yang belum ditarik
Lainnya
Jumlah
Jumlah tagihan liabilitas
(komitmen) - bersih
KONTINJENSI
Tagihan kontinjensi
Kredit yang hapus buku
Pendapatan bunga dalam penyelesaian
Jumlah
2013
2,436
80
2,705
80
2,516
2,785
Commitment liabilities
Unused customer loan facilities
Others
Total
6,538
Total Commitment receivables
(liabilities) - net
360,928
123,624
242,498
158,201
CONTINGENCIES
Contingencies receivables
Loans writen-off
Past due interest revenues
484,552
400,699
12,142
Liabilitas kontinjensi
Bank garansi yang diberikan
Tagihan kontinjensi - bersih
PT RECAPITAL SECURITIES AND SUBSIDIARY
NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS
Years ended December 31, 2014 and 2013
(Expressed in million Rupiah,
unless otherwise stated)
-
-
484,552
400,699
Total
Contingencies liabilities
Bank guarantees issued
Contingencies receivables - net
Pada tanggal 31 Desember 2014 dan 2013, Entitas Anak tidak
memiliki saldo transaksi komitmen dan kontinjensi dengan
pihak berelasi.
As of December 31, 2014 and 2013, the Subsidiary does not
have commitment and contingent transactions with related
parties.
b. Komitmen sewa
b. Lease Commitments
Entitas Anak memiliki beberapa komitmen sewa operasi untuk
kantor-kantor cabang dengan pihak ketiga. Jangka waktu
penyewaan berkisar antara 3 - 5 tahun dan dapat
diperpanjang berdasarkan kesepakatan kedua pihak. Beban
sewa untuk tahun yang berakhir pada tanggal 31 Desember
2014 dan 2013 masing-masing sebesar Rp 66.153 dan Rp
44.459.
The Subsidiary has entered into various operating lease
commitments for its branches’ premises with third parties.
The terms of the rentals range from 3 to 5 years and
renewable upon mutual agreement of both parties. Rental
expense for the years ended December 31, 2014 and 2013
amounted to Rp 66,153 and Rp 44,459, respectively.
c. Litigasi
c. Litigation
No
1
2
No. Perkara/Putusan /
Case / Decision No.
No.
292/Pdt.G/2001/PN.Ja
k.Sel tanggal 14 Mei
2003 /
No.
292/Pdt.G/2001/PN.Ja
k.Sel dated May 14,
2003
Nama Penggugat /
Plaintiff Name
PT Super Adi Teknik
Indonesia
No.
85/PDT.G/2007/PN.PT
K tanggal 5 Juni
2008 /
No.
85/PDT.G/2007/PN.PT
K dated June 5, 2008
Eddy Martono
Nilai Gugatan /
Accusation Value
3,000
11,000
Status
Perkara ini masih dalam
proses dengan Mahkamah
Agung (MA) /
This litigation case is still in
the process with the
Supreme Court.
MA menolak permohonan
kasasi dari Tergugat 1 dan
Bank. MA menghukum
Tergugat 1 untuk
mengembalikan 2 aset milik
Penggugat. Sedangkan
tuntutan nilai kerugian
sebesar Rp11.000 tidak
dikabulkan. /
Supreme Court rejected the
appeal of Defendant 1 and
Bank. Supreme Court
punished Defendants 1 to
return the 2 assets belongs
to Plaintiff. However, the
lawsuit amounting to Rp
11,000 was rejected.
44
Laporan Tahunan 2014 PT. Bank Pundi Indonesia, Tbk.
13
Bank Pundi Profile
198
Management Report
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
Corporate Governance Report
Management Discussion and Analysis
Business Report and Suport
Corporate Information
Address and Office Network
Audit Report
Reference of
Indonesia Financial
Supervisory Authority
Annual Report 2014 PT. Bank Pundi Indonesia, Tbk.
199
Bank Pundi Profile
Management Report
Corporate Governance Report
KRITERIA
Management Discussion and Analysis
PENJELASAN
HAL
I.
UMUM
1.
Laporan Tahunan disajikan dalam bahasa Indonesia yang
baik dan benar dan dianjurkan menyajikan juga dalam bahasa
Inggris
V
2.
Laporan Tahunan dicetak dengan kualitas yang baik dan
menggunakan jenis dan ukuran huruf yang mudah dibaca
V
3.
Laporan Tahunan mencantumkan identitas perusahaan yang Nama perusahaan dan tahun Annual Report ditampilkan V
jelas
di :
1.
Sampul muka
2.
Samping
3.
Sampul belakang dan
4.
Setiap halaman
4.
Laporan Tahunan ditampilkan di website Perusahaan
II.
IKHTISAR DATA KEUANGAN PENTING
1.
Informasi hasil usaha perusahaan dalam bentuk perbandingan Informasi memuat antara lain :
selama 3 (tiga) tahun buku atau sejak memulai usahanya jika
1.
Pendapatan
perusahaan tersebut menjalankan kegiatan usahanya selama
kurang dari 3 (tiga) tahun
2.
Laba bruto
2.
informasi mengenai saham yang diterbitkan untuk setiap masa
triwulan dalam 2 (dua) tahun buku terakhir (jika ada)
Annual
Jasa
Report
Keuangan
2014
200Otoritas
01
PT. Bank Pundi Indonesia, Tbk.
V
3.
Laba (rugi)
4.
Jumlah laba (rugi) yang dapat diatribusikan
kepada pemilik entitas induk dan kepentingan non
pengendali;
5.
Total laba (rugi) komprehensif
6.
Jumlah laba (rugi) komprehensif yang dapat
distribusikan kepada pemilik entitas induk dan
kepentingan non pengendali;
7.
Laba (rugi) per saham
8.
Jumlah aset
9.
Jumlah liabilitas
10.
Jumlah ekuitas
11.
Rasio laba (rugi) terhadap jumlah aset
12.
Rasio laba (rugi) terhadap ekuitas
13.
Rasio laba (rugi) terhadap pendapatan
14.
Rasio lancar
15.
Rasio liabilitas terhadap ekuitas
16.
Rasio liabilitas terhadap jumlah aset; dan
17.
Informasi dan rasio keuangan lainnya yang relevan
dengan perusahaan dan jenis industrinya.
Paling kurang meliputi :
1.
Jumlah saham yang beredar
2.
Kapitalisasi pasar
3.
Harga saham tertinggi, terendah dan penutupan
4.
Volume perdagangan
10-11
12
Business Report and Suport
Corporate Information
Address and Office Network
KRITERIA
3.
Audit Report
PENJELASAN
HAL
Dalam hal terjadi aksi korporasi, seperti pemecahan saham Wajib ditambahkan penjelasan antara lain mengenai:
N.A
(stock split), penggabungan saham (reverse stock), dividen
saham, saham bonus, dan penurunan nilai nominal saham, 1.
Tanggal pelaksanaan aksi korporasi;
maka informasi harga saham sebagaimana dimaksud dalam
2.
Rasio stock split, reverse stock, dividen saham,
angka 2)
saham bonus, danpenurunan nilai saham;
3.
Jumlah saham beredar sebelum dan sesudah aksi
korporasi; dan
4.
Harga saham sebelum dan sesudah aksi korporasi.
4.
Dalam hal perdagangan saham perusahaan dihentikan
sementara (suspension) dalam tahun buku, maka laporan
tahunan wajib memuat penjelasan mengenai alasan
penghentian sementara tersebut.
N.A
5.
Dalam hal penghentian sementara sebagaimana dimaksud
dalam angka (4) masih berlangsung hingga tanggal penerbitan
laporan tahunan, maka Emiten atau Perusahaan Publik
wajib menjelaskan pula tindakan-tindakan yang dilakukan
perusahaan untuk menyelesaikan masalah tersebut.
N.A
III.
LAPORAN DEWAN KOMISARIS DAN DIREKSI
1.
Laporan Dewan Komisaris
2.
Laporan Direksi
Memuat hal-hal sebagai berikut :
1.
Penilaian atas kinerja Direksi mengenai pengelolaan
perusahaan
2.
Pandangan atas prospek usaha perusahaan yang
disusun oleh Direksi
3.
Perubahan komposisi Dewan Komisaris (jika ada)
Memuat hal-hal sebagai berikut :
1.
Kinerja perusahaan, yang mencakup antara lain
kebijakan strategis, perbandingan antara hasil
yang dicapai dengan yang ditargetkan dan kendalakendala yang dihadapi perusahaan
2.
Gambaran tentang prospek usaha
3.
Penerapan tata kelola perusahaan
4.
Perubahan komposisi Direksi (jika ada)
20
30
IV.
PROFIL PERUSAHAAN
1.
Nama dan alamat lengkap perusahaan
Informasi memuat antara lain nama dan alamat, kode
pos, nomor telpon, nomor fax, email dan website.
6,
67
2.
Riwayat singkat perusahaan
Mencakup antara lain : tangal/tahun pendirian, nama dan
perubahan nama perusahaan (jika ada)
8
3.
Kegiatan usaha
Uraian mengenai antara lain :
8,
1.
2.
Kegiatan usaha yang dijalankan sesuai dengan 88,
anggaran dasar yang telah ditetapkan, dan
92,
Penjelasan mengenai produk dan atau jasa yang 150
dihasilkan.
4.
Struktur organisasi
Dalam bentuk bagan paling kurang sampai dengan 152
struktur 1 tingkat dibawah Direksi disertai nama dan
jabatan
5.
Visi dan misi perusahaan
Mencakup :
4
1.
Visi dan misi perusahaan, dan
2.
Keterangan bahwa visi dan misi tersebut telah
disetujui oleh Direksi/Dewan Komisaris
Annual Report 2014 PT. BankOtoritas
Pundi Indonesia,
Jasa Keuangan
Tbk.
201
02
Bank Pundi Profile
Management Report
Corporate Governance Report
KRITERIA
6.
7.
Profil anggota Dewan Komisaris
Profil anggota Direksi
Management Discussion and Analysis
PENJELASAN
HAL
Informasi memuat antara lain :
154
1.
Nama
2.
Riwayat Jabatan (termasuk jabatan pada
perusahaan atau lembaga lain) dan pengalaman
kerja serta dasar hukum penunjukan pertama kali
sebagai anggota Dewan Komisaris.
3.
Riwayat Pendidikan
4.
Penjelasan singkat mengenai jenis pelatihan dalam
rangka meningkatkan kompetensi Dewan Komisaris
yang telah diikuti dalam tahun buku (jika ada)
5.
Pengungkapan hubungan afiliasi dengan anggota
Direksi dan anggota Dewan Komisaris lainnya, serta
pemegang saham (jika ada)
Informasi memuat antara lain :
156
1.
Nama
2.
Riwayat Jabatan (termasuk jabatan pada
perusahaan atau lembaga lain) dan pengalaman
kerja serta dasar hukum penunjukan pertama kali
sebagai anggota Dewan Komisaris
3.
Riwayat Pendidikan
4.
Penjelasan singkat mengenai jenis pelatihan dalam
rangka meningkatkan kompetensi Direksi yang telah
diikuti dalam tahun buku (jika ada)
5.
Pengungkapan hubungan afiliasi dengan anggota
Direksi dan pemegang saham (jika ada)
8.
Dalam hal terdapat perubahan susunan Dewan Komisarisdan/
atau Direksi yang terjadi setelah tahun buku berakhir
sampai dengan batas waktu penyampaian laporan tahunan
sebagaimana dimaksud dalam angka 1 huruf a, maka susunan
yang dicantumkan dalam laporan tahunan adalah susunan
Dewan Komisaris dan/atau Direksi yang terakhir dan
sebelumnya;
8,
39
9.
jumlah karyawan dan deskripsi pengembangan kompetensinya Informasi memuat antara lain :
dalam tahun buku misalnya, aspek pendidikan dan pelatihan
1.
Jumlah karyawan untuk
karyawan yang telah dilakukan;
organisasi
134-
10.
11.
Komposisi pemegang saham
Informasi mengenai pemegang saham utama dan pengendali
Emiten atau Perusahaan Publik, baik langsung maupun tidak
langsung, sampai kepada pemilik individu, yang disajikan
dalam bentuk skema atau diagram
Annual
Jasa
Report
Keuangan
2014
202Otoritas
03
PT. Bank Pundi Indonesia, Tbk.
masing-masing
level
136,
140-
2.
Jumlah karyawan untuk masing-masing tingkat 142
pendidikan
3.
Pelatihan karyawan yang telah dilakukan dengan
mencerminkan adanya persamaan kesempatan
kepada seluruh karyawan
Mencakup antara lain :
1.
Nama pemegang saham yang memiliki 5% atau
lebih saham perusahaan
2.
Nama Komisaris dan atau Direktur yang memiliki
saham perusahaan
3.
Kelompok pemegang saham masyarakat, yaitu
kelompok pemegang saham yang masingmasing kurang kurang dari 5% dan persentase
kepemilikannya
1617
17
Business Report and Suport
Corporate Information
Address and Office Network
KRITERIA
12.
13.
Daftar entitas anak dan/atau entitas asosiasi
Kronologis pencatatan saham
Audit Report
PENJELASAN
Informasi memuat antara lain :
1.
Nama entitas anak/asosiasi
2.
Persentase kepemilikan saham
3.
Keterangan tentang bidang usaha entitas anak atau
entitas asosiasi
4.
Keterangan status operasi entitas anak atau entitas
asosiasi (telah beroperasi atau belum beroperasi)
Mencakup antara lain :
HAL
NA
9
1.
Perubahan jumlah saham dari awal pencatatan
sampai dengan akhir tahun buku
2.
Nama bursa dimana saham perusahaan dicatatkan
14.
Kronologis pencatatan efek lainnya (jika ada)
NA
15.
Nama dan alamat perusahaan pemeringkat efek (jika ada)
NA
16.
Nama dan alamat lembaga dan/atau profesi penunjang pasar
modal (jika ada)
16
17.
Penghargaan dan/atau sertifikasi yang diterima perusahaan Informasi memuat antara lain :
baik yang berskala nasional maupun internasional
1.
Nama penghargaan dan atau sertifikat
-
2.
Tahun perolehan
3.
Badan pemberi penghargaan dan atau sertifikat
4.
Masa berlaku (untuk sertifikasi)
V.
ANALISA DAN PEMBAHASAN MANAJEMEN ATAS KINERJA PERUSAHAAN
1.
Tinjauan operasi per segmen usaha
2.
3.
Uraian atas kinerja keuangan perusahaan
Memuat uraian mengenai :
1.
Produksi/kegiatan usaha meliputi proses, kapasitas
dan perkembangannya
2.
Pendapatan usaha
3.
Profitabilitas
Analisis kinerja keuangan yang mencakup perbandingan 74antara kinerja keuangan dalam 2 (dua) tahun terakhir, 82
penjelasan tentang penyebab adanya perubahan dan
dampak perubahan tersebut, antara lain mengenai :
1.
Aset lancar, aset tidak lancar, dan total aset
2.
Liabilitas jangka pendek, liabilitas jangka panjang,
dan total liabilitas
3.
Ekuitas
4.
Pendapatan, beban dan laba (rugi), pendapatan
komprehensif lain dan total laba (rugi) komprehensif
5.
Arus kas
Kemampuan membayar utang dan tingkat kolektibilitas Penjelasan tentang :
84
piutang perusahaan dengan menyajikan rasio yang relevan.
1.
Kemampuan membayar utang, baik jangka pendek
maupun jangka panjang
2.
4.
88,
92
Tingkat kolektibilitas piutang
Struktur permodalan (capital structure), dan kebijakan Penjelasan atas :
manajemen atas struktur permodalan (capital structure policy)
1.
Struktur permodalan (capital structure)
2.
83
Kebijakan manajemen atas struktur permodalan
(capital structure policy)
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KRITERIA
5.
Bahasan mengenai ikatan yang material untuk investasi
barang modal
Management Discussion and Analysis
PENJELASAN
Penjelasan tentang :
1.
Tujuan dari ikatan tersebut
2.
Sumber dana yang diharapkan untuk memenuhi
ikatan-ikatan tersebut
3.
Mata uang yang menjadi denominasi
4.
Langkah-langkah yang direncanakan perusahaan
untuk melindungi risiko dari posisi mata uang asing
yang terkait
HAL
84
Catatan : apabila perusahaan tidak mempunyai ikatan terkait
investasi barang modal agar diungkapkan.
6.
Informasi dan fakta material yang terjadi setelah tanggal
laporan akuntan
Uraian kejadian penting setelah tanggal laporan akuntan
termasuk dampaknya terhadap kinerja dan risiko usaha
di masa mendatang.
85
Catatan : apabila tidak ada kejadian penting setelah
tanggal laporan akuntan agar diungkapkan
7.
Prospek usaha dari perusahaan
8.
Perbandingan antara target/proyeksi pada awal tahun buku Mengenai :
dengan hasil yang dicapai (realisasi)
1.
Pendapatan
9.
Uraian mengenai prospek perusahaan dikaitkan 85
dengan industri dan ekonomi secara umum dan pasar
internasional di sertai data pendukung kuantitatif dan
sumber data yang layak dipercaya
2.
Laba
3.
Struktur permodalan
4.
Atau yang lainnya yang dianggap penting bagi
perusahaan.
Target/proyeksi yang ingin dicapai perusahaan paling lama Mengenai :
untuk satu tahun mendatang
1.
Pendapatan
2.
Laba (rugi)
3.
Struktur modal
4.
Kebijakan dividen
Atau yang lainnya yang dianggap penting bagi
perusahaan.
10.
Uraian tentang aspek pemasaran
Uraian tentang aspek pemasaran atas produk dan/atau
jasa perusahaan, antara lain strategi pemasaran dan
pangsa pasar.
11.
Kebijakan dividen dan tanggal serta jumlah dividen kas per Memuat uraian mengenai :
saham dan jumlah dividen per tahun yang diumumkan atau
1.
Tanggal
dibayar selama 2 (dua) tahun buku terakhir.
2.
Jumlah dividen per saham
3.
74
85
88
85
Jumlah dividen per tahun
Catatan : apabila tidak ada pembagian dividen agar
diungkapkan alasannya
12.
Realisasi penggunaan dana hasil penawaran umum (dalam hal Memuat uraian mengenai :
85
perusahaan masih diwajibkan menyampaikan laporan realisasi
1.
Realisasi penggunaan dana hasil penawaran umum
penggunaan dana)
secara kumulatif sampai dengan akhir tahun buku.
2.
Annual
Jasa
Report
Keuangan
2014 PT. Bank Pundi Indonesia, Tbk.
204Otoritas
05
Penjelasan atas perubahan penggunaan dana
sebagaimana diatur dalam Peraturan X.K.4 (jika
ada)
Business Report and Suport
Corporate Information
Address and Office Network
KRITERIA
13.
Audit Report
PENJELASAN
Informasi material mengenai investasi, ekspansi, divestasi, Memuat uraian mengenai :
akuisisi, atau restrukturisasi utang/modal
1.
Tujuan dilakukannya transaksi
2.
Nilai transaksi atau jumlah yang direstrukturisasi
3.
Sumber dana
HAL
8485
Catatan : apabila tidak mempunyai transaksi dimaksud
agar diungkapkan
14.
Informasi transaksi material antara lain mengenai investasi,
ekspansi, divestasi, penggabungan/peleburan usaha, akuisisi, Memuat uraian mengenai :
restrukturisasi utang/modal dan transaksi yang mengandung 1.
Tanggal, nilai dan obyek transaksi
benturan kepentingan, yang terjadi pada tahun buku (jika ada)
2.
Nama pihak yang bertransaksi
3.
Sifat hubungan afiliasi (jika ada)
4.
Pejelasan mengenai kewajaran transaksi
5.
Pemenuhan peraturan dan ketentuan terkait
8485
Catatan : apabila tidak mempunyai transaksi dimaksud
agar diungkapkan
15.
Perubahan peraturan perundang-undangan yang berpengaruh Uraian memuat antara lain perubahan peraturan signifikan terhadap perusahaan
perundang-undangan
dan
dampaknya
terhadap
perusahaan.
Catatan : apabila tidak terdapat perubahan peraturan
perundang-undangan
yang
berpengaruh
signifikan agar diungkapkan.
16.
Uraian mengenai perubahan kebijakan akuntansi
VI.
CORPORATE GOVERNANCE
1.
Uraian Dewan Komisaris
2.
Uraian Direksi
Uraian memuat antara lain : perubahan kebijakan 85
akuntansi, alasan dan dampaknya terhadap Laporan
Keuangan
Uraian memuat antara lain :
1.
Uraian pelaksanaan tugas Dewan Komisaris
2.
Pengungkapan
prosedur,
dasar
penetapan
remunerasdan besarnya remunerasi anggota
Dewan Komisaris
3.
Frekuensi pertemuan dan tingkat kehadiran Dewan
Komisaris dalam rapat tersebut
4.
Program pelatihan dalam rangka meningkatkan
kompetensi Dewan Komisaris
Uraian memuat antara lain :
1.
Ruang lingkup pekerjaan dan tanggung jawab
masing-masing anggota Direksi
2.
Pengungkapan
prosedur,
dasar
penetapan
remunerasi dan besarnya remunerasi anggota
Direksi, serta hubungan antara remunerasi dengan
kinerja perusahaan.
3.
Frekuensi pertemuan termasuk rapat gabungan
dan tingkat kehadiran anggota Direksi dalam rapat
tersebut
4.
Keputusan RUPS tahun sebelumnya dan realisasinya
pada tahun buku, serta alasan dalam hal terdapat
keputusan yang belum direalisasikan.
40
43
Annual Report 2014 PT. BankOtoritas
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Tbk.
205
06
Bank Pundi Profile
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KRITERIA
3.
4.
5.
Komite Audit
Komite-komite lain dibawah Dewan Komisaris yang dimiliki
oleh perusahaan
Uraian tugas dan fungsi Sekretaris Perusahaan
AnnualJasa
Report
Keuangan
2014 PT. Bank Pundi Indonesia, Tbk.
206 Otoritas
07
Management Discussion and Analysis
PENJELASAN
5.
Pengungkapan kebijakan perusahaan tentang
penilaian terhadap kinerja anggota Direksi (jika ada)
6.
Program pelatihan dalam rangka meningkatkan
kompetensi Direksi
Mencakup antara lain :
1.
Nama
2.
Riwayat jabatan, pengalaman kerja dan dasar
hukum penunjukkan
3.
Riwayat pendidikan
4.
Periode jabatan anggota Komite Audit
5.
Pengungkapan independensi Komite Audit
6.
Pengungkapan
kebijakan
perusahaan
dan
pelaksanaannya tentang frekuensi rapat Komite
Audit dan tingkat kehadiran Komite Audit dalam
rapat tersebut.
7.
Uraian singkat pelaksanaan kegiatan Komite Audit
pada tahun buku sesuai dengan yang dicantumkan
dalam piagam (charter) Komite Audit.
Mencakup antara lain :
1.
Nama
2.
Riwayat jabatan, pengalaman kerja dan dasar
hukum penunjukkan
3.
Riwayat pendidikan
4.
Periode jabatan anggota Komite
5.
Pengungkapan independensi Komite
6.
Uraian tugas dan tanggung jawab
7.
Pengungkapan
kebijakan
perusahaan
dan
pelaksanaannya tentang frekuensi rapat Komite
dan tingkat kehadiran Komite dalam rapat tersebut.
8.
Uraian singkat pelaksanaan kegiatan Komite pada
tahun buku sesuai dengan yang dicantumkan dalam
piagam (charter) Komite.
Mencakup antara lain :
1.
Nama
2.
Riwayat Jabatan, pengalaman kerja yang dimiliki
dan dasar hukum penunjukkan
3.
Riwayat pendidikan
4.
Periode jabatan Sekretaris Perusahaan
5.
Uraian tugas dan tanggung jawab Sekretaris
Perusahaan
HAL
50
5152
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KRITERIA
6.
7.
8.
9.
Uraian mengenai Unit Audit Internal
Akuntan Perseroan
Uraian mengenai sistem pengendalian intern
Uraian mengenai manajemen risiko perusahaan
Audit Report
PENJELASAN
Mencakup antara lain :
HAL
59
1.
Nama
2.
Riwayat jabatan, pengalaman kerja yang dimiliki dan
dasar hukum penunjukkan
3.
Kualifikasi/sertifikasi sebagai profesi Audit Internal
4.
Struktur atau kedudukan Unit Audit Internal
5.
Tugas dan tanggung jawab unit audit internal sesuai
yang dicantumkan dalam piagan (charter) unit audit
internal
6.
Uraian singkat pelaksanaan tugas unit audit internal
pada tahun buku.
Informasi memuat antara lain :
1.
Jumlah periode akuntan telah melakukan audit
laporan keuangan tahunan perusahaan
2.
Jumlah periode Kantor Akuntan Publik telah
melakukan audit laporan keuangan tahunan
perusahaan
3.
Besarnya fee audit dan jasa atestasi lainnya (dalam
hal akuntan memberikan jasa atestasi lainnya
bersamaan dengan audit)
4.
Jasa lain yang diberikan akuntan selain jasa
financial audit.
Mencakup antara lain :
63
62
1.
Pengendalian keuangan dan operasional, serta
kepatuhan
terhadap
peraturan
perundangundangan lainnya
2.
reviu atas efektivitas sistem pengendalian intern
Mencakup antara lain :
61
1.
Gambaran Umum mengenai sistem manajemen
risiko perusahaan
2.
Jenis risiko dan cara pengelolaannya
3.
Reviu atas efektifitas sistem manajemen risiko
perusahaan
10.
Informasi tentang sanksi administratif yang dikenakan kepada
Emiten atau Perusahaan Publik, anggota Dewan Komisaris dan
Direksi, oleh otoritas pasar modal dan otoritas lainnya pada
tahun buku terakhir (jika ada)
-
11.
Informasi mengenai kode etik dan budaya perusahaan (jika Memuat uraian antara lain :
ada)
1.
Pokok-pokok kode etik
4,
6566
2.
Pokok-pokok Budaya Perusahaan (corporate
culture)
3.
Bentuk sosialisasi kode etik dan upaya penegakannya
4.
Pengungkapan bahwa kode etik berlaku bagi Dewan
Komisaris, Direksi dan Karyawan Perusahaan
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12.
13.
14.
15.
16.
17.
Management Discussion and Analysis
PENJELASAN
Uraian mengenai program kepemilikan saham oleh karyawan Antara lain :
dan/atau manajemen yang dilaksanakan Emiten atau
1.
Jumlah
Perusahaan Publik (jika ada)
2.
Jangka waktu
3.
Persyaratan karyawan dan/atau manajemen yang
berhak
4.
harga exercise
HAL
N.A
Uraian
mengenai
sistem
pelaporan
pelanggaran Memuat uraian tentang mekanisme whistleblowing 63
(whistleblowing system) di Emiten atau Perusahaan Publik system antara lain :
yang dapat merugikan perusahaan maupun pemangku
1.
Cara penyampaian laporan pelanggaran
kepentingan (jika ada)
2.
Perlindungan bagi pelapor
Uraian mengenai Corporate Social Responsibility yang terkait
dengan lingkungan hidup
Uraian mengenai Corporate Social Responsibility yang terkait
dengan ketenaga kerjaan, kesehatan dan keselamatan kerja
Uraian mengenai Corporate Social Responsibility yang terkait
dengan pengembangan sosial kemasyarakatan
Uraian mengenai Corporate Social Responsibility yang terkait
dengan tanggung jawab terhadap konsumen
AnnualJasa
Report
Keuangan
2014 PT. Bank Pundi Indonesia, Tbk.
208 Otoritas
09
3.
Penanganan pengaduan
4.
Pihak yang mengelola pengaduan
5.
Hasil dari penanganan pengaduan
Mencakup antara lain informasi tentang :
1.
Kebijakan
2.
Kegiatan yang dilakukan dan
3.
Dampak keuangan dari kegiatan terkait program
lingkungan hidup, seperti pengunaan material dan
energi yang ramah lingkungan dan dapat didaur
ulang, sistem pengolahan limbah perusahaan dan
lain-lain
4.
Sertifikasi di bidang lingkungan yang dimiliki.
Mencakup antara lain informasi tentang :
1.
Kebijakan
2.
Kegiatan yang dilakukan dan
3.
Dampak keuangan dari kegiatan terkait praktik
ketenagakerjaan, kesehatan, dan keselamatan kerja,
sarana dan keselamatan kerja, tingkat turnover
karyawan, tingkat kecelakaan kerja, pelatihan, dan
lain-lain.
Mencakup antara lain informasi tentang :
1.
Kebijakan
2.
Kegiatan yang dilakukan dan
3.
Dampak
keuangan
dari
kegiatan
terkait
pengembangan sosial dan kemasyarakatan seperti
penggunaan tenaga kerja lokal, pemberdayaan
masyarakat sekitar perusahaan, perbaikan sarana
dan prasarana sosial, bentuk donasi lainnya, dan
lain-lain.
Mencakup antara lain informasi tentang :
1.
Kebijakan
2.
Kegiatan yang dilakukan dan
3.
Dampak keuangan dari kegiatan terkait tanggung
jawab produk, seperti kesehatan dan keselamatan
konsumen, informasi produk, sarana, jumlah dan
penanggulangan atas pengaduan konsumen, dan
lain-lain.
-
143
58
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Address and Office Network
KRITERIA
18.
Audit Report
PENJELASAN
Perkara penting yang sedang dihadapi oleh perusahaan entitas Mencakup antara lain :
anak, anggota, Direksi dan/atau anggota Dewan Komisaris
1.
Pokok perkara/gugatan
yang menjabat pada periode Laporan Tahunan
2.
Status penyelesaian perkara/gugatan
3.
HAL
65
Pengaruhnya terhadap kondisi keuangan
perusahaan.
Catatan : apabila tidak berperkara, agar
diungkapkan
19.
Akses informasi dan data perusahaan
Uraian mengenai tersedianya akses informasi dan data 67
perusahaan kepada publik, misalnya melalui website,
media massa, mailing list, buletin, pertemuan dengan
analis, dan sebagainya.
20.
Tanda tangan anggota Direksi dan anggota Dewan Komisaris
Memuat hal-hal sebagai berikut ;
VII.
INFORMASI KEUANGAN (Halaman Lampiran)
1.
Surat Pernyataan Direksi tentang Tanggung Jawab Direksi
atas Laporan Keuangan
2.
Opini Auditor Independen atas Laporan Keuangan
3.
Deskripsi Auditor Independen di opini
1.
Tanda tangan dituangkan pada lembaran tersendiri
2.
Pernyataan bahwa Dewan Komisaris dan Direksi
bertanggung jawab penuh atas kebenaran isi
Laporan Tahunan
3.
Ditanda tangani seluruh anggota Dewan Komisaris
4.
Penjelasan tertulis dalam surat tersendiri dari yang
bersangkutan dalam hal terdapat anggota Dewan
Komisaris atau Direksi yang tidak menandatangani
Laporan Tahunan atau penjelasan tertulis dalam
surat tersendiri dari anggota yang lain dalam
hal tidak terdapat penjelasan tertulis dari yang
bersangkutan
Kesesuaian dengan peraturan Bapepam-LK No. VII.G.11
tentang Tanggung Jawab Direksi atas Laporan Keuangan
193
1
3-4
Deskripsi memuat tentang :
1.
Nama & tanda tangan
2.
Tanggal Laporan Audit
3.
No. Ijin KAP dan Nomor Ijin Akuntan Publik
3-4
4.
Laporan Keuangan Lengkap
Memuat secara lengkap unsur-unsur Laporan Keuangan : 5-88
1. Laporan posisi keuangan (neraca)
2. Laporan laba rugi komprehensif
3. Laporan perubahan ekuitas
4. Laporan arus kas
5. Catatan atas Laporan Keuangan
6. Laporan posisi keuangan pada awal periode
komparatif yang disajikan ketika entitas menerapkan
suatu kebijakan akuntansi secara retrospektif
atau membuat penyajian kembali pos-pos Laporan
Keuangannya (jika relevan)
5.
Pengungkapan dalam catatan atas laporan keuangan ketika Ada atau tidak ada pengungkapan sesuai dengan PSAK
entitas menerap kan suatu kebijakan akuntansi secara
retrospektif atau membuat penyajian kembali pos-pos laporan
keuangan atau ketika entitas mereklafikasi pos-pos dalam
laporan keuangannya
N.A
6.
Perbandingan tingkat profitabilitas
7
Perbandingan laba (rugi) tahun berjalan dengan tahun
sebelumnya
Annual Report 2014 PT. BankOtoritas
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7.
8.
9.
10.
210
11
Laporan Arus Kas
Ikhtisar Kebijakan Akuntansi
Pengungkapan Transaksi Pihak Berelasi
Pengungkapan yang berhubungan dengan Perpajakan
Otoritas
AnnualJasa
Report
Keuangan
2014 PT. Bank Pundi Indonesia, Tbk.
Management Discussion and Analysis
PENJELASAN
HAL
Memenuhi ketentuan sebagai berikut :
9
1.
Pengelompokan dalam tiga kategori
operasi, investasi dan pendanaan
aktivitas
2.
Penggunaan metode langsung (direct method)
untuk melaporkan arus kas dan aktivitas operasi
3.
Pemisahan penyajian antara penerimaan kas dan
atau pengeluaran kas selama tahun berjalan pada
aktivitas operasi, investasi dan pendanaan
4.
Pengungkapan transaksi non kas dalam catatan
atas Laporan Keuangan
Meliputi sekurang-kurangnya :
1.
Pernyataan kepatuhan terhadap SAK
2.
Dasar pengukuran
keuangan
3.
Pengakuan pendapatan dan beban
4.
Aset Tetap
5.
Instrumen Keuangan
dan
penyusunan
1541
laporan
Hal-hal yang diungkapkan antara lain :
1.
Nama pihak berelasi, serta sifat dan hubungan
dengan pihak berelasi
2.
Nilai transaksi beserta persentasenya terhadap
total pendapatan dan beban terkait
3.
Jumlah saldo beserta persentasenya terhadap total
aset atau liabilitas
4.
Syarat dan ketentuan transaksi dengan berelasi
Hal-hal yang harus diungkapkan :
1.
Penjelasan hubungan antara beban (penghasilan)
pajak dan laba akuntansi
2.
Rekonsiliasi fiskal dan perhitungan beban pajak kini
3.
Pernyataan bahwa Laba Kena Pajak (LKP) hasil
rekonsiliasi dijadikan dasar dalam pengisian SPT
Tahunan PPh Badan
4.
Rincian aset dan liabilitas pajak tangguhan yang
diakui pada laporan posisi keuangan untuk setiap
periode penyajian dan jumlah beban (penghasilan)
pajak tangguhan yang diakui pada Laporan Laba
Rugi apabila jumlah tersebut tidak terlihat dari aset
atau liabilitas pajak tangguhan yang diakui pada
laporan posisi keuangan
5.
Pengungkapan ada atau tidak ada sengketa pajak
6568
6263
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KRITERIA
11.
12.
13.
14.
Audit Report
PENJELASAN
Pengungkapan yang berhubungan dengan Aset Tetap
HAL
Hal-hal yang harus diungkapkan:
5153
1.
Metode penyusutan yang digunakan
2.
Uraian mengenai kebijakan akuntansi yang dipilih
antara model nilai wajar dan model biaya
3.
Metode dan asumsi signifikan yang digunakan
dalam mengestimasi nilai wajar aset tetap (model
revaluasi) atau pengungkapan nilai wajar aset tetap
(model biaya)
4.
Rekonsiliasi jumlah tercatat bruto dan akumulasi
penyusutan aset tetap pada awal dan akhir periode
dengan menunjukan : penambahan, pengurangan
dan reklasifikasi.
Perkembangan Terakhir Standar Akuntasi Keuangan dan Uraian mengenai SAK/peraturan yang telah diterbitkan N.A
Peraturan Lainnya
tetapi belum berlaku efektif yang belum diterapkan oleh
perusahaan dengan mengungkapkan :
Pengungkapan
keuangan
yang
berhubungan
Penerbitan Laporan Keuangan
dengan
1.
Jenis dan tanggal efektif SAK/peraturan baru
tersebut
2.
Sifat dan perubahan yang belum berlaku efektif
atau perubahan kebijakan akuntansi dan
3.
Dampak penerapan awal SAK dan peraturan baru
tersebut atas laporan keuangan
instrumen Hal-hal yang harus diungkapkan :
1.
Persyaratan kondisi dan kebijakan akuntansi untuk
setiap kelompok instrumen keuangan
2.
Klasifikasi instrumen keuangan
3.
Nilai wajar tiap kelompok instrumen keuangan
4.
Penjelasan risiko yang terkait dengan instrumen
keuangan risiko pasar, risiko kredit dan risiko
likuiditas
5.
Tujuan
dan
keuangannya
kebijakan
manajemen
1725
7175
risiko
Hal-hal yang diungkapkan antara lain :
1.
2.
13Tanggal laporan keuangan diotorisasi untuk terbit
14
dan
Pihak yang bertanggung jawab mengotorisasi
laporan keuangan
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PT. Bank Pundi Indonesia, Tbk.
Jl. RS. Fatmawati No. 12, Jakarta Selatan 12140
Tel. 021-723.4666, Fax. 021-720.5964
www.bankpundi.co.id