Sustainable
Growth
Annual Report
2012
PT. Bank Pundi Indonesia,Tbk
Profil Bank Pundi
Informasi Bagi Investor
Laporan Manajemen
Tinjauan & Kondisi Usaha 2012
table of content
13
Event
Highlights
84
103
Corporate
Governance
Corporate
Social
Responsibility
03 Sustainable Growth
92 Committees Under The Board of Commissioners
04 Financial Highlight
95 Directors
08 Bank Pundi at a Glance
11 Vision, Mission And Values
13 Event Highlights
Investors Information
16 Stock Highlights
17 Stock Price Movement
18 Chronology of Bank Pundi
Shares Listing
19 Composition of Shareholder
20 Brief Corporate Information
21 Name and Address of Supporting
Professional Institutions
21 Information Access
101 The Transparency of Board of Commissioners, Directors
and Other
101 Corporate Secretary
103 Corporate Social Responsibility
105 Audit Function Implementation
107 Implementation of Anti Money Laundering and
Combating Financing of Terrorism (AML & CFT)
107 IT Governance Application
108 Customers Cares and Protection
108 Legal Issue
108 Whistleblowing System/Anti Fraud
110 Internal Fraud
110 Corporate Culture
110 Providing Fund for Related Party and Large Exposure
110 Fund Allocation for Social Purpose and Political Activity
Management Report
24 The Board of Commissioners Report
30 Directors Report
Review of Business Condition in 2012
Corporate Information
114 Product and Services
116 Organization Structure
120 Board of Commissioners
40 General Review
122 Profile of Committees
42 Business Review
125 Board of Directors
47 Operational and Information Technology
127 Profile of Corporate Secretary
49 Business Support Overview
127 Profile of Skai Head
56 Human Capital
128 Senior Management List
131 Network
Management Discussion and Analysis
69 Financial Review
134 Office Addresses
Responsibility of Annual Report
76 Liabilities and Equity
78 Financial Ratio
APPENDIX
Corporate Governance Report
85 Corporate Governance Structure
85 General Meeting of Shareholders
88 Board of Commissioners
REFERENCE OF FINANCIAL SUPERVISORY
AUTHORITY
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Sustainable Growth
Bank Pundi vision is to establish the bright future through
implementation of the business transformation in end of
a synergized partnership that facilitates the diverse
2010, Bank Pundi has sustainably give its commitment
Indonesian dynamic society. To achieve this dream
for MSME financing. In 2012, Bank Pundi continue to
Bank Pundi decided to focus its business on Micro,
perform a sustainable growth in becoming the Bank that
Small and Middle Enterprise (MSME) segment. Since the
fulfill the customers need.
Bank Pundi
Bank Pundi brand name is originally taken from Javanese,
The brand Pundi recognized as “the only” brand with in-
which means “wallet; bags, purse” it is a container to be
depth understanding of the diverse, dynamic Indonesian
used as a place to keep and save the money or valuable
society, and their financial need oriented to the prosperity,
things.
bright future through as synergized partnerships.”
This name symbolizes the presence of Bank Pundi as
being a trusted bank and close to the society to be their
“wallets” that may supports empowerment and prosperity
of the MSM entrepreneurs for a continues growth.
PT. Bank Pundi Indonesia, Tbk.
3
Laporan Tahunan 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
FINANCIAL HIGHLIGHT
(in million)
FINANCIAL DATA
2008
2010
Total Assets
1,492,166
1,425,576
1,561,622
5,993,039
7,682,938
28.20%
939,276
1,036,060
612,751
3,554,336
5,654,001
59.07%
Total Liabilities
1,403,990
1,472,270
1,305,059
5,529,798
7,028,754
27.11%
Third Party Fund
1,322,718
1,308,017
1,159,818
5,322,511
6,756,642
26.94%
88,176
(46,694)
256,563
463,241
654,184
41.22%
Total Loan - Gross
Total Equity
2011
GROWTH
2011-2012
2009
2012
Interest Income
176,861
185,911
115,744
515,943
1.490,694
188.93%
Interest Expenses
100,941
100,506
76,095
273,451
495,470
81.19%
75,920
85,405
39,649
242,492
995,224
310.42%
6,145
7,649
27,030
77,530
102,982
32.83%
91,310
100,525
118,792
520,005
854,040
64.24%
Net Operating Income
(Loss)
(21,453)
(170,562)
(156,323)
(169,612)
71,553
142.19%
Income (Loss) Before
Income Tax Expense
(Benefit)
(28,018)
(112,691)
(166,312)
(171,575)
68,220
139.76%
Net Income (Loss)
(32,012)
(134,870)
(88,646)
(147,253)
46,865
131.83%
Number of Outstanding
Shares
831.75
831.75
5,976.25
9,258.51
10,755.12
16.16%
Basic Earning (Loss)
Per Share (full amount)
(38.55)
(157.97)
(25.96)
(21.66)
4.80
122.16%
NA
NA
(90,161)
(117,991)
14,255
112.08%
Net Interest Income
Other Operating Income
Other Operating
Expenses
Comprehensive Income
(Loss)
FINANCIAL RATIO (%)
2008
2009
2010
2011
2012
ROA
(2.00)
(7.88)
(12.90)
(4.75)
0.98
ROE
(36.30)
(135.69)
(84.44)
(50.55)
9.52
Loan to Deposits Ratio
(LDR)
71.01
79.21
52.83
66.78
83.68
CAR-Including Credit
Risk, Operation Risk
and Market Risk
9.34
8.02
41.42
12.02
13.27
Non Performing Loan
(NPL) - Gross
15.49
27.91
50.96
9.12
9.95
Non Performing Loan
(NPL) - Nett
14.57
20.51
4.03
3.95
4.81
7.00
6.91
3.51
8.20
16.64
111.70
150.90
157.50
118.69
97.77
1,592.26
(3,153.02)
508.67
1,193.72
1,074.43
94.09
103.28
83.57
92.27
91.49
19
19
19
187
207
530
457
1,500
6,691
8,200
Net Interest Margin
(NIM)
Operating Expenses to
Operating Income
Liabilities to Equity
Liabilities to Total Assets
Total Branch Office
Total Employee
PT. Bank Pundi Indonesia, Tbk.
4
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
(in billion Rupiah)
(in billion Rupiah)
7,682.94
8,000.00
7,000.00
8,000.00
7,000.00
5,993.04
6,000.00
6,000.00
5,000.00
5,000.00
4,000.00
4,000.00
3,000.00
2,000.00
1,425.58
5,654.00
3,554.34
3,000.00
1,561.62
2,000.00
2009
2010
2011
1,036.06
939.28
1,000.00
1,000.00
2008
Management Responsibility
for Annual Report
Total Loan-Gross
Total Asset
1,492.17
Corporate Information
2012
2008
Third Party Fund
2009
612.75
2010
2011
2012
Nett Income (Loss)
(in billion Rupiah)
(in billion Rupiah)
8,000.00
46.86
50,000
6,756.64
(32.01)
7,000.00
5,322.51
6,000.00
(134.87)
(88.65)
(147.25)
2010
2011
-
5,000.00
(50,000)
4,000.00
3,000.00
2,000.00
1,322.72
1,308.02
2008
2009
(100,000)
1,159.82
1,000.00
(150,000)
2010
2011
2012
2008
2009
2012
Non Performing Loan (NPL)-Nett
25.00
20.51
20.00
15.00
14.57
10.00
5.00
2008
2009
4.03
3.95
4.81
2010
2011
2012
Total Employee
Total Branch Office
250
187
200
207
50
8,200
8,000
6,691
7,000
5,000
150
100
9,000
4,000
19
19
2008 2009
3,000
19
2,000
2010
2011
2012
PT. Bank Pundi Indonesia, Tbk.
1,000
5
1.500
530
457
2008
2009
Annual Report 2012
2010
2011
2012
Profile of
Bank Pundi
“Since I became Bank Pundi customer, the Bank supports
me in growing my business. The Bank really treats me as
its partner and makes me comfort in communicating with
the Bank”
Raya Saputra Ginting
(Medan Orange Trader Agency, East Jakarta)
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
BANK PUNDI AT A GLANCE
PM/2001 regarding the Initial Public Offering towards its
shares as much as 277,500,000 shares with a nominal
value ofRp 100 per share to the public. The Bank then
was listed in the Jakarta Capital Market on 13th July
2001 under BEKS as its shares’ code.
PT. Bank Pundi Indonesia, Tbk (“Bank Pundi”), was
established on 11th September 1992 in Jakarta under
the name of PT. Executive International Bank (“Bank
Eksekutif”) based on the deed approved by the Minister of
Justice with No. C2-9246-HT.01.01 in 1992 and published
in the state gazette of the Republic of Indonesia no. 103
dated December 26th, 1992, Supplement No. 6651.
The 30th June 2010 EGMS had approved PT. Recapital
Securities as the new ultimate shareholder, and
also approved the identity changes from PT. Bank
Eksekutif International, Tbk., became PT. Bank Pundi
Indonesia,Tbk.
Operational license was issued on August 09th 1993, as
Public Bank in Jakarta referring to the approval of Ministry
of Finance, Republic of Indonesia No.673/KMK.017/1993
dated 23rd June 1993 regarding the Operational License
to PT. Executive International Bank.
The existence of PT. Recapital Securites as the ultimate
shareholder had previously obtained approval from the
Bank Indonesia through a letter No.12/84/GBI/DPIP/
Rahasia dated 29th Juni 2010. The identity changes
into PT. Bank Pundi Indonesia, Tbk. had also obtained
approval from the Minister of Justice and Human Rights
Republic of Indonesia through letter No. AHU-3740.
The name of PT. Executive International Bank was later
changed into PT. Bank Eksekutif International, and later
on 2001, became a Listed Company further to obtaining
approval from the Chairman of the Capital Market
Supervisory Agency (Bapepam) in his letter no. S-153/
PT. Bank Pundi Indonesia, Tbk.
8
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Bank Pundi at a Glance
The 30th June 2010 EGMS had
approved the identity changes
from
PT.
Bank
Eksekutif
International, Tbk., became PT.
Bank Pundi Indonesia,Tbk.
concept is raised by Recapital Group founders, namely
Rosan P. Roeslani, Elvin Ramli and Sandiaga S.Uno.
AH.01.02 Year 2010, dated July 28, 2010 regarding
Approval of Amendment to Articles of Association. Bank
Indonesia as the Central Bank also approved the identity
changes through the Decree of the Governor of Bank
Indonesia. 12/58/KEP.GBI/2010, dated 23rd September
2010 concerning Amendment to Use Business License
of PT. Bank Eksekutif Internasional, Tbk into Business
License of PT. Bank Pundi Indonesia, Tbk.
The business transformation which was implemented
since 2011 has resulted to the sustainable growth of
the Bank. By the year end of 2012, the Bank has 207
branch offices spread all over Indonesia from Aceh until
Abepura, Papua and supported by 8.200 employee to run
the business. The branch network growth was significant
compare to the previous year of 2011, whereas number
of branch offices were 196 and 6.691 employees.
The shareholder changes followed with the launching
of the new business model in micro, small and medium
entreprise financing from previously on corporate
banking. To support the new business model, funding
structure was also directed to retail funding.
Bank Pundi also built another 68 ATMs attached to the
branch offices for customer conveniences. In addition to
that, for cash transaction, Bank Pundi is also accessible
from more than 40,000 ATMs across the nation through
the ATM network of ATM Prima and ATM Bersama.
The new business strategy is in line with “equality”concept
towards prosperity by prioritizing the empowerment of
Micro, Small and Medium Enterprises (MSMEs). This
PT. Bank Pundi Indonesia, Tbk.
9
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Bank Pundi at a Glance
MILESTONE: From Bank Eksekutif to Bank Pundi
Established under the name of PT. Executive
International Bank on September 11, 1992 with
Deed no. 34 dated September 11, 1992 by Sugiri
Kadarisman, SH, Public Notary in Jakarta. Published
on the State Gazette of Republic Indonesia No. 103
dated December 26, 1992. Supplement No. 6651.
Started the operational as Public Bank. Ministry
of Finance, Republic of Indonesia, decree no.
No.673/KMK.017/1993 dated June 23, 1993
on PT. Executive International Bank‘s Business
License in Jakarta.
1992
1993
Brand changes from PT. Bank Eksekutif Internasional.
Deed no.65 dated January 16, 1996 by Frans Elsius
Muliawan, SH, Public Notary in Jakarta.
Republic of Indonesia State Gazette No.78 dated
September 27, 1996, Supplement No.8331.
1996
2001
Intial Public Offering PT. Bank Eksekutif International,
marked the registration in Jakarta Stock Exchange
and became the Listed Company (Tbk.)
2010
Changes in controlling shareholder, marked the presence of
PT. Recapital Securities, and followed by Identity Changes
into PT. Bank Pundi Indonesia, Tbk.
Approval obtained from:
• The Minister of Justice and Human Rights Republic of
Indonesia through letter No. AHU-3740.AH.01.02 Year 2010,
dated July 28, 2010 regarding Approval of Amendment to
Articles of Association.
• Decree of the Governor of Bank Indonesia. 12/58/
KEP.GBI/2010, dated September 23, 2010 concerning
Amendment to Use Business License of PT. Bank Eksekutif
Internasional, Tbk into Business License of PT. Bank Pundi
Indonesia, Tbk.
PT. Bank Pundi Indonesia, Tbk.
10
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
VISION, MISSION AND VALUES
VisiON
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.
VALUES
•
Promoting synergy oriented to affordability,
convenience and growth that will lead Bank Pundi
as the bank of choice for Micro Enterprises, SMEs
and individuals.
Affordable
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
Accessible, Convenience and Practical
Accessible, 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,
Convenience, 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.
Practical, 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.
•
•
•
•
Sharpen the potential, strive to increase the quality
of life for individuals who are oriented to prosperity.
•
Promoting prosperity by building a foundation that
supports the welfare of Micro, SME and also the
Indonesian people as individuals.
PT. Bank Pundi Indonesia, Tbk.
11
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Vision, Mission And Values
Progressive
Proffesional
Focus on Customers,
Innovative and Orientation for Growth.
Integrity, Genuine Cares,
Experts and Outstanding.
•
•
•
Customers Focus. 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.
Innovative. 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.
Orientation for Growth. 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.
•
•
•
Integrity. 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.
Genuine 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.
Experts 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 differ Bank
Pundi from its competitors.
Note: Approved through the decree of the Board
of Directors of PT. Bank Pundi Indonesia, Tbk.
No.: 014/SK-DIR/BPI/VI/11 dated June 13, 2011
regarding approval on the Guideline of corporate
culture values and Ethics of Employee Behavior
PT. Bank Pundi Indonesia, Tbk.
12
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Event Highlights
11
30
JANUARY
AUGUST
Padang
Branch
Office
was
officially
inaugurated by the City Vice-Major of Padang,
Mr. Mahyeldi Ansarullah and attended by
Bank Indonesia Head of Padang, Bank Pundi
Director Mr. Ramono Sukadis, accompanied by
Regional Lending Head of Northern Sumatera
Mr. Sunaryo Salamun and Regional Funding
Head of Sumatera Ms. Nita Ernawati.
17
JANUARY
Inauguration of Bengkulu Branch by Bengkulu
City Major, Mr. Achmad Kenedi and President
Director Bank Pundi Mr. Gandhi Ganda Putra,
also attended by Head of Bank Indonesia
Bengkulu, Mr. Causa Iman Karana.
19
JANUARY
The Extra Ordinary General Meeting of
Shareholders (EGMS) for the approval on
Right Issues III and changes of Article 16
paragraph 4 in Corporate Charter about
roles and responsibility of Directors, also the
appointment of Independent Commissioner,
Mr. Paulus Wiranata.
08
OCtober
Expand network with the opening of a new
branch in Pematang Siantar in order to meet
customers’ need in line with the bank vision to
be a bank that focus on micro financing. The
ceremony was attended by Second Assistant
Pematang Siantar, Mr. Leo Simanjuntak, Head
of Bank Indonesia, Pematang Siantar Mr.
Agus Budiono and Director of Bank Pundi Mr.
Ramono Sukadis.
14
mAY
Annual General Meeting of Shareholders
(AGMS) for the approval on the Annual Report
and Audited Financial Statements for yearended 31 December 2011 and other agenda
items; Appointment of Public Accountant,
Remuneration Determination for the Board of
Commissioners and Directors.
21
Ladies Branch Makassar was officially
launched and in addition to that a Gala
Dinner was held to appreciate the customers
in Makassar, under the theme of “Berbunga
bunga / Flourish”. The event was attended
among which by Governor of South Sulawesi
Mr. Syahrul Yassin Limpo.
November
Bank Pundi signed an MOU with IWAPI (Indonesian Women Entrepreneur
Committee) in Palembang to provide the micro financing for IWAPI’s members.
The signing made between Mr. Gandhi Ganda Putra as President Director of
Bank Pundi and Ms. Ir. Nita Yudi, MBA as IWAPI Chairperson with Ms. Moudy L.
Lintuurun as a Secretary General.
PT. Bank Pundi Indonesia, Tbk.
13
Annual Report 2012
Investors
Information
“I trust my financial solution on Bank Pundi because the
Bank was able to provide me with services and advices
that align with my needs. I do appreciate the professional
touch and friendly approach applied by the Bank and
keeps upholding their professionalism”
Ibu Y. Erliani Onie
(Paper Tole 3D Handicraft Entrepreneur, South Jakarta)
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
STOCK HIGHLIGHTS
Period
Highest
Lowest
Closing
Total of Share
Amount (Rp.)
2010
January - March
160
100
125
10,775,000
1,485,974,000
April - June
149
111
115
2,178,500
277,129,000
July - September
172
90
103
72,482,500
7,855,074,500
October - December
250
105
162
93,830,500
16,981,291,500
179,266,500
26,599,469,000
Total
2011
January - March
169
140
149
5,815,000
899,915,000
April - June
176
136
151
21,109,000
3,258,869,000
July - September
169
101
104
17,322,000
2,421,591,000
October - December
150
95
116
59,255,500
7,292,796,000
103,501,500
13,873,171,000
Total
2012
January - March
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
October - December
131
120
120
159,843,000
20,469,910,500
326,070,000
46,006,571,000
Total
PT. Bank Pundi Indonesia, Tbk.
16
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
STOCK PRICE MOVEMENT
Stock Price Movement 2012
Total Shares
Period
Amount (Rp.)
January
5,747,500
721,887,500
February
2,779,000
351,997,000
March
2,811,000
357,190,500
April
14,332,500
2,055,813,000
May
21,048,500
3,681,693,000
June
4,116,500
664,585,000
July
11,877,000
2,024,647,000
August
38,379,000
6,810,257,500
September
65,136,000
8,868,590,000
October
80,835,000
10,435,760,500
November
34,460,000
4,510,976,500
December
44,548,000
5,523,173,500
326,070,000
46,006,571,000
Total
CLOSING PRICE 2012
169
180
160
140
157
169
168
153
131 130 130
125 131 126 120
120
100
80
60
40
200
0
Jan
Feb
Mar
PT. Bank Pundi Indonesia, Tbk.
Apr
May
17
Jun
Jul
Aug Sep
Annual Report 2012
Oct
Nov
Dec
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
cHRONOLOGY OF BANK PUNDI
SHARES LISTING
1
7
22 June 2001
Initial Public Offering of 277,500,000
shares at Rp. 100 per share and bid
price at Rp. 140 per share.
2
Obtained effective notification from
Bapepam-LK for additional capital
through Rights Issue I with Pre-emptive
Rights at 4,980,208,333 shares at Rp. 100
per share.
13 July 2001
8
20 July 2005
Increases the Issuance and Paid up
Capital without Pre-emptive Rights
of Rp. 77,500,000,000 became Rp.
81,375,000,000.
4
9
2 December 2008
10
5 September 2012
Share Listing Approval on Rights Issue
III at Indonesia Stock Exchange by
an issued letter of the PT Bursa Efek
Indonesia no.: S-06138/BEI.PPJ/092012
30 June 2010
Obtained effective notification from
Bapepam-LK for additional capital
through Rights issue I with Pre-emptive
rights of Rp. 5,122,500,000 shares at
Rp. 100 per share.
6
30 August 2012
Increase capital through the Right
Issue III totaling 2.499.798.302 shares
with the offered share price at Rp. 120
per shares
Paid In Capital fully paid capital without
Pre-Emptive Rights Rp. 81,375,000,000
became Rp. 85,375,000,000
5
21 September 2011
Shares listing approval on Rights Issue
II result with Pre-emptive Rights at PT.
Bursa Efek Indonesia (Indonesia Stock
Exchange) by an issued letter of the
PT. Bursa Efek Indonesia No. S-06418/
BEI.PPJ/09-2011
Listed at PT. Bursa Efek Jakarta (Jakarta
Stock Exchange) with shares code of
BEKS.
3
15 September 2011
6 July 2010
Shares listing approval on Rights Issue
I result with pre-emptive rights at PT.
Bursa Efek Indonesia (Indonesia Stock
Exchange) by an issued letter of the
PT. Bursa Efek Indonesia No. S-04207/
BEI.PPJ/07-2010
PT. Bank Pundi Indonesia, Tbk.
18
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
COMPOSITION OF SHAREHOLDER
No,
Total Share
%
Amount (Rp,)
1,
PT, Recapital Securities
7,296,964,802
67.85
729,696,480,200
2,
IF Services Netherland B,V
1,434,300,000
13.33
143,430,000,000
3,
Pershing LLC
1,151,717,814
10.71
115,171,781,400
4,
Public
872,134,537
8.11
87,213,453,700
10,755,117,153
100.00
1,075,511,715,300
Total Share
No,
2012
Shareholder
2011
Shareholder
Total Share
%
Amount (Rp,)
1,
PT, Recapital Securities
6,463,631,468
69.81
646,363,146,800
2,
IF Services Netherland B,V
1,434,300,000
15.49
143,430,000,000
3,
Pershing LLC
1,236,903,000
13.36
123,690,300,000
4,
Public
123,677,762
1.34
12,367,776,200
9,258,512,230
100.00
925,851,223,000
Total Share
PT. Bank Pundi Indonesia, Tbk.
19
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Brief Corporate Information
Company Name: PT. Bank Pundi Indonesia, Tbk.
Head Office Address: Jl. RS. Fatmawati No.12, Jakarta Selatan 12140
Established: 11 September 1992
Industry: Banking
Shares Code: BEKS
BOARD OF COMMISSIONERS
President Commissioner
also as Independent Commissioner:
Endriartono Sutarto
Commissioner:
Dedy Rifdy Ramsey
Independent Commissioner:
I Goesti Viraguna Bagoes Oka
Independent Commissioner:
Paulus Wiranata
RISK OVERSIGHT COMMITTEE
Chairman:
I Goesti Viraguna Bagoes Oka
Member:
Lungguk Gultom
Member:
Taufik Hakim
*) Chaired by Paulus Wiranata as of December 3rd, 2012
REMUNERATION & NOMINATION COMMITTEE
Chairman:
Endriartono Sutarto
Member:
Dedy Rifdy Ramsey
Member:
Lieke Roosdianti
BOARD OF DIRECTORS
President Director:
Gandhi Ganda Putra
Compliance Director &
Human Capital Director:
Teguh Wiyono
Operations Director:
Beni Nurtantijo
Finance Director:
Maximianus Puguh Djiwanto
Business Director:
Ramono Sukadis
Corporate Secretary
Christiana M. Damanik
Notary
Fathiah Helmi, SH
Public Accountant
KAP Kosasih, Nurdiyaman, Tjahjo & Rekan
(Anggota dari Crowe Horwart International)
AUDIT COMMITTEE
Chairman *):
Endriartono Sutarto
Member:
Lungguk Gultom
Member:
Troy Trijono
Share Registrar Bureau
PT. Sirca Datapro Perdana
Stock Listed at
PT. Bursa Efek Indonesia
*) Chaired by I Goesti Viraguna Bagoes Oka as of December 3rd,
2012
PT. Bank Pundi Indonesia, Tbk.
20
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Name and Address of Supporting
Professional Institutions
PUBLIC ACCOUNTANT
NOTARY
KAP Kosasih, Nurdiyaman, Tjahjo & Partner (Member
of Crowe Horwarth International)
Wisma 46 – Kota BNI, Lt.37, Suite 3708
Jl.Jenderal Sudirman Kav.1
Jakarta 10220
Fathiah Helmi, SH.
Graha Irama, Lt.6C
Jl.H.R.Rasuna Said Blok X-1, Kav.1-2
Kuningan, Jakarta Selatan 12950
SHARE REGISTRAR BUREAU
PT. Sirca Datapro Perdana
Wisma SIRCA, Jl.Johar No.18, Menteng
Jakarta 10340
Information Access
Bank Pundi holds transparency and provided information
For our customers and stakeholder, we also provide
access to the public. Bank Pundi provide information on
e-mail at:
every corporate action hold through press release which
corporate.secretary@bankpundi.co.id
was distributed to the national media and accessible
investor.relations@bankpundi.co.id
through Bank Pundi web at:
www.bankpundi.co.id.
PT. Bank Pundi Indonesia, Tbk.
21
Annual Report 2012
Management
Report
“I enjoy many benefits from Bank Pundi, starting a simple credit
process until encouragement and motivation in growing my
business.”
Syamsudin
(Clothing Traders, Cileduk Market, South Jakarta)
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
The Board of Commissioners Report
Endriartono Sutarto
President Commissioner concurrently Independent Commissioner
In 2012, Board of Commissioners emphasized on monitoring function
and ensured that it was consistently applied with extra attention and
prudent which focused primarily on productive business. Monitoring
function became very important due to the bank historical background
as well as the rapid branch network expansion (207 branches)
followed with extraordinary increased in number of employees (8,200
people). Emphasized on monitoring function would enable the bank
to grow the business under measurable risk mitigation. The Board
of Commissioners also underlined that the business transformation
implementation should grow the bank naturally, healthy and aligned
with the Bank conditions, potentials and capabilities
PT. Bank Pundi Indonesia, Tbk.
24
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
The Board of Commissioners
Dear Stakeholders and Shareholders,
Indonesia Statistic Body (BPS) stated that amidst
ongoing global economic uncertainty, especially in
Europe, Indonesia’s economy within 2012 continued
to perform well with a growth rate of 6.23%. Domestic
consumption became the major contribution to the
growth aligned with the increased of consumer confident
level and purchasing power preservation, followed by a
boost investment which was driven by the high domestic
market demand and business optimism. However, the
condition was also supported by a windfall through the
presence of foreign funds which was a non-productive
short term profit oriented.
Commissioners also underlined that the business
transformation implementation should grow the Bank
naturally, healthy and aligned with the conditions,
potentials and capabilities of the Bank
Domestic market and business optimism was more on
the consumer goods, therefore, productive business
prospects need to be encouraged despite the banking
sector amid competition with the rapidly growing SMEs.
Financial indicator exposed a positive result. Micro loans
increased to 68.27% from Rp. 3.1 trillion became Rp. 5.2
trillion. Third party fund also increased 26.94% from Rp.
5.32 trillion to Rp. 6.76 trillion. Positive performance was
also reflected on the financial highlight ratio such as
CAR reached 13.27%, LDR at 83.68% and NPL net was
also maintained at 4.81%. NIM increased from 8.20%
to 16.64%.
2012 Performance
2012 was the second year of Bank Pundi business
transformation and was meant full because at the yearend the Bank was able to book a profit of Rp. 46.86
billion. Asset increased to 28.20% becoming Rp. 7.68
trillion from Rp. 5.99 trillion.
Banking intermediary function throughout 2012 was well
managed as reflected by the increased in total credit up
to 23% compared to the same period of the previous
year and was driven by the investment loan and working
capital. Banking competition from a larger scale of SME
bank were measured and precisely managed.
Although business target in 2012 was only partially
achieved, yet, Board of Commissioners marks this
positive growth as an accomplishment that should be
appreciated considering the historical background
experienced by the Bank. Nevertheless, Board of
Commissioners urged the priority of risk control
function application includes check and balances
with compliance function considering that the bank is
experiencing an extra ordinary growth. Every small leap
shall be monitored prudently under proper mitigation risk.
Therefore, through measurable risk mitigation any larger
leap occurs in the coming future will be well secured.
The Indonesian economic growth in 2012 has supported
the banking business expansion followed by the asset
increased, includes Bank Pundi income. Overall, the
year 2012 became a positive year for Bank Pundi and
has enabled the bank to close the year with a better
condition compared to the previous year. These become
a significant fundamental for the future growth process
in 2013 and the coming years without neglecting any
potential risk which may occur at any time.
Throughout 2012, Board of Commissioners emphasized
on monitoring function and ensured that it was
consistently applied with extra attention and prudent
which focused primarily on productive business.
Monitoring function became very important due to
the Bank historical background, whereas currently is
experiencing a rapid branch network expansion (207
branches) and extraordinary increased in number of
employees (8,200 people). Emphasized the monitoring
function would enable the bank to grow the business
under measurable risk mitigation. The Board of
PT. Bank Pundi Indonesia, Tbk.
Efforts of Bank Pundi improvement were applied in
all working units in order to ensure that the business
transformation into a micro and retail banking is on track.
The increased of ATM biller payment features became
of the achievement, which has enabled the customers
to enjoy more benefit in having their fund placement at
the Bank.
As a bank that is continuously growing, we are aware
that the Bank needs to increase its capital. Furthermore,
on October 2012, the bank completed the Rights Issue
25
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
The Board of Commissioners
III raising total fresh funds of Rp. 176.69 billion. The
additional capital was allocated for capital expenditures;
rental cost, branch renovation, IT infrastructure and
working capital to increase loan looking at those
conditions, Board of Commissioners strongly urged the
Directors to run the Bank professionally in order to put
the Bank performance aligned with the 2010 – 2015
Long Term Plan program. Board of Commissioners felt
confident with Bank Pundi commitment to focus on
MSME financing and retail banking as its core business.
Committee, Remuneration and Nomination Committee
are expected to run more effective in accordance
with the rapid and extra ordinary growth of the bank
performance.
Corporate Governance
As explained earlier, throughout 2012, Board of
Commissioners had urged an extra and prudent
monitoring function aligned with the rapid growth in
branch network and human resources. In addition to
that, employee competency and corporate culture
enhancement is still moving forward and on progress.
By having strong employee competency and corporate
culture, the Bank will be able to grow measurably aligned
with the defined Business Plan. We also continuously
apply the Good Corporate Governance (GCG) practices
and strong risk management framework to comply with
banking industry best practices. GCG implementation
are continuously implemented starting from the level of
Board of Commissioner, Committees; Audit Committee,
Remuneration Committee, Nomination and Risk
Oversight Committee. We were also optimizing their
function in order to uphold the principles of transparency,
accountability, responsibility and fairness of the Bank.
Since Bank Indonesia had issued the regulation on
Bank Shares Ownership, Number 14/8/PBI/2012, Bank
Pundi is then obliged to maintain the level of the bank
soundness rating at the minimum composite score of 2
by the end of 2013 in order to preserve the existing share
ownership structure. Bank will focus on the application
of measurable risk management framework, compliance
and prudential banking within all aspect and improved
the rentability through a sustainable capital increased as
required by the regulation.
In Risk Management aspect, Bank continuously improved
the application of risk management culture and system
to comply with the Basel II requirement, qualified and
credible risk management practices aligned with the
business growth.
Board of Commissioners is aware that being a relatively
new in the micro banking industry, the bank must be
vigilant towards the business competition. Therefore,
Board of Commissioners had provided effective
supervision through the optimization of committees
function and other related devices, also enhance the
intensive effective communication with Directors to
ensure that the Bank was able to mitigate the strong
business competition in the banking industry as
well as anticipating the dynamic of Indonesian and
global economic cycle. Moving forward, Board of
Commissioners expects the Bank will be able to provide
added value for the stakeholders and the national
economy.
Board of Commissioners supported by Committees
had assisted the Directors by providing some advices
on certain cases, in line with Board of Commissioners
function, duties and responsibilities in accordance with
the rapid growth of the bank.
Through Board of Commissioners, the Audit Committee
reported and offered suggestion on operational issues
which required the attention of Directors. Risk Oversight
Committee also had accomplished its duties as
reflected in the implementation of business operation
risk monitoring. In addition to that, Remuneration and
Nomination Committee had performed the duties in
providing recommendation of the prospective member
of the Board of Commissioners and referred to Bank
Indonesia regulation on Fit and Proper Test. Moving
forward, all function of Audit Committee, Risk Oversight
PT. Bank Pundi Indonesia, Tbk.
Business Prospect in 2013
The Indonesian economy in 2013 is predicted to have
a potential significant growth driven by the Indonesian
domestic market which becomes the main interest for
investment, under the condition that the government
shall emphasized on prime infrastructure quality and
availability whereas inflation rate must also be maintained
at low level.
Board of Commissioners expects that Bank may leverage
the conducive national economy in 2013, and generate a
26
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
The Board of Commissioners
conclude the business transformation stages. I would
also to thank the Stakholders, in particular, the majority
shareholder, Recapital Group through PT Recapital
Securities for their continuing support to Bank Pundi in
2012 and we are still looking forward for the continuous
support in the coming years in growing the Bank to a
qualified, credible, trusted Bank and to be the only Bank
who concern on productive micro financing.
performance to new heights supported by the improved
working quality, qualified corporate culture followed with
increased efficiency consistently at all area aligned with
the Bank Business Plan.
The effort to create a new heights performance in 2013
requires support from all stakeholders and is largely
driven from the Bank Pundi employee across the nation.
Designed strategies need to be implemented by all
related working units, in particular to prepare the micro
banking market competition. All levels of the Bank are
encouraged to keep their commitment, competency
and consistency. Enforce the Code of Conduct and
corporate values in executing each task and function as
an expert banker. Thus Bank Pundi will be established as
a qualified, credible and trusted Bank.
Board of Commissioners would also like to express the
appreciation to all of Bank Pundi customers. Through
your support we are able to move forward with confident
in giving our contribution to the nation by providing
productive micro and small business financing.
Thank you,
The management has decided the 2013 theme,
“Growing with Quality”. This is also aligned with the
Board of Commissioners attention related to the dynamic
competitiveness in the banking industry. Building
achievement is not merely concentrating on the business
growth but also concern on the business quality.
On behalf of the Board of Commissioners
Appointment of New Commissioner in 2012
Through the Extra Ordinary General Meeting of
Shareholder Meeting (EGM) hold on 30th August 2012,
Mr. Paulus Wiranata was appointed as the Independent
Commissioner and had been effective since 25th
September 2012. His presence completed the number
of Board of Commissioners becoming 4 (four) persons,
where the 3 (three) persons are the Independent
Commissioners. This reflects the spirit of governance
application and aligned with the regulation.
Endriartono Sutarto
President Commissioner concurrently
Independent Commissioner.
I would like to welcome Mr. Paulus Wiranata, and I feel
confident that his experts in the banking industry will
strengthen and support the effort to grow Bank Pundi in
the coming years.
Appreciation
On behalf of the Board of Commissioners, let me
close this message by expressing our sincere thanks
and appreciation to the Directors and all staff for their
dedication, hard work throughout 2012 to the overall
growth of the Bank compare to the previous years. The
hard work and commitment has brought optimism in the
coming years and we confident that we will be able to
PT. Bank Pundi Indonesia, Tbk.
27
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
PT. Bank Pundi Indonesia, Tbk.
28
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
02
Management Responsibility
for Annual Report
01
03
THE BOARD OF COMMISSIONERS
01 Endriartono Sutarto
President Commissioner
concurrently Independent Commissioner
02 Dedy Rifdy Ramsey
Commissioner
03 I Goesti Viraguna Bagoes Oka
Independent Commissioner
04 Paulus Wiranata
Independent Commissioner
PT. Bank Pundi Indonesia, Tbk.
29
Annual Report 2012
04
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
DIRECTORS report
GANDHI GANDA PUTRA
President Director
“Align with Long Term Business Plan of 2010 – 2015 in 2012 Bank Pundi
performance continue to grow. Since the business transformation
application, 2012 became a significant year as the bank recorded
its first Net Profit After Tax of Rp. 46.86 billion comparing the losses
experience on the previous years”.
PT. Bank Pundi Indonesia, Tbk.
30
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
The Board of Directors
Bank Pundi was able to close the year 2012 with a positive
result, whereas the business strategy implementation
continued from the previous year. Despite maintaining the
growth momentum of the business transformation stages
and survival in the midst of tight business competition,
Bank Pundi also laid down business strategy foundation
in order to achieve better performance in the coming
years and going forward to be the leading retail bank
and trusted partner for the Indonesian society as stated
in the Bank tagline; partnership, diversity, prosperity.
2012 Performance:
Sustainable Growth
Throughout 2012, despite the conducive economic
condition, the business competition in the banking
industry was also become more challenging. However,
we are confident that the growth in 2012 was still on the
right track and sustained as the defined on business
road map. We wish that the implemented strategic
initiatives and the future application in 2013 will carry
forward the bank’s growth aligned with the Long Term
Plan of 2010 – 2015. We also commit to maintain and
sustain its momentum of growth.
Bank Pundi performance is continuously growing
aligned with the Long Term Business Plan 2010 – 2015.
This performance achievement was driven by the strong
teamwork of Bank Pundi employee on implementing the
strategic initiatives throughout 2012. The initiatives were
to develop the Bank core business in micro financing and
retail funding as well as completion the branch network
expansion up to 207, service quality improvement, sound
capital and Human Capital infrastructure enhancement.
Bank Pundi strategy focused to support micro financing
and retail funding. By having focused to those segments,
total micro loan increased up to 68.27% from Rp. 3.1
trillion became Rp. 5.2 trillion with total debtors reaching
approximately 99,000. Most of the loan was allocated for
micro financing, meanwhile, the remaining commercial
loan inherited from the past business model was left
approximately around 2%. Total asset increased 28.20%
becoming Rp. 7.6 trillion from Rp. 5.9 trillion.
The strategic initiatives implementation resulted in
profit achievement and mark 2012 as a significant year
because it was the first Net Profit After Tax of Rp. 46.86
billion comparing the losses experience on the previous
years. Asset was also continuously increased, reaching
Rp. 7.6 trillion or an increased to 28.20%.
Third Party Fund growth in 2012 resulted to the
increaseof 26.94% from Rp. 5.3 trillion to Rp. 6.7
trillion which become a reflection that the Bank gain
more trust from the customers. Our approach to grab
the customers was by deepening relationshipwith our
current customers as well as acquiring new customers,
and provide qualified services. Throughout the year, we
continued to leverage on time deposit program named
Deposito Berbunga-bunga (Flourish Time Deposit). Our
funding composition was still dominated by time deposit
at approximately 91%. We will continue enhance the
service quality and saving features to attract more
customers in using our saving account. Thereby saving
product may have larger portion in funding composition
in the coming years.
Bank Pundi Strategic Initiatives:
• Micro & SME Lending
• Retail Funding
• Implementation
of Good
Corporate
Governance
Standard
• Develop Risk
Management
Infrastructure
Business
Orientation
• Manage profitability
• Cost Efficiency
Financial
Objective
Risk
Manajemen
& Corporate
Governance
Corporate
Image
Operasional
& IT
• Enlarge &
optimize
distribution
channel & ATM
• StrengthenCore
Banking System
Considering that Bank Pundi existence in the banking
industry as a newly transformed bank, building
awareness and branding program were conducted in
2012 and more aggressive compare the previous year.
We conduct business gathering at 9 cities to appreciate
our loyal customers.
Human
Capital
• Maintain Corporate Reputation
• Develop HC Infrastructure
• HC Training Development
PT. Bank Pundi Indonesia, Tbk.
31
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
The Board of Directors
will moving forward to reach the aim by enhancing and
integrating the current IT application.
Loan to Deposit Ratio as of 31 December 2012 was also
improving became 83.68% from previously at 66.78%
which reflected the strengthening of our commitment
as intermediary role function focus on MSME industry
in generating the society prosperity through partnership
concept.
Capital Condition
To fulfill the Capital Adequacy Ratio (CAR) as per
December 31, 2012, the Bank capital increased 56.32%
or the equivalent of Rp. 243,333 million became Rp.
675,133 million compare to the previous year due to the
increased of core capital resulted from Right Issues III
and retain earning. Capital Adequacy Ratio (CAR) for the
year 2012 was 13.27% above the minimum requirement
of Bank Indonesia at 9% - 10%.
Financial ratio also recorded positive performance.
CAR increased from 12.02% in 2011 became 13.27%
in 2012. The increased was resulted from the Right
Issue III conducted in 2012. Loan quality was slightly
deteriorated. The NPL net became 4.81% from 3.95%
in 2011, but it was still maintained under the maximum
requirement of Bank Indonesia at 5%. The delayed in the
settlement of ex-legacy of Bank Eksekutif non-performed
accountsdue to the legal case became one of the
obstacle to improve the NPL (Nett) ratio.
In 2012 Bank Pundi conducted a Right Issues III on 29th
September 2012 for strengthening the capital structure.
The BAPEPAM issued the approval on 30th August 2012
through their letter no. S-10485/BL/2012.
NIM improved from 8.20% became 16.64%. Operating
Expense to Operating Revenue ratio declined to 97.77%
compare to the previous year at 118.69% which reflected
the effort of cost efficiency. Moving forward, management
will gradually continue decrease the Operating Expense
to Operating Revenue ratio up to below 90%.
The completion of Rights Issue III resulted to the following
shareholder composition at Bank Pundi: PT Recapital
Securities, 67.85%; IF Services Netherland BV, 13.33%;
Pershing LLC, 10.71% and the Public at 8.11%.
After the deduction of shares issuance cost, Rights Issue
III fund totaling Rp. 176.69 billion was 77% allocated for
capital expenditure (capex) covering branch renovation,
building rental cost, inventory (infrastructure, furniture
and IT) and the remaining of 23% for working capital to
increase the micro loan.
In 2012, Bank Pundi completed the branch network
expansion to 207 as defined on the business
transformation roadmap, compare to the year of 2011
with total of 187 branches. Now, our branch network is
spread all over the Indonesian provinces, from Aceh,
northern part of Sumatra to Papua.
We have also enhance our ATM machine features by
adding more biller payment feature among which are
telecomunication providers, insurance payment, water
and electric bill in order to provide conveniences for the
customers in completion of their billing payment.
CAR will be continuously maintained above the minimum
requirement of Bank Indonesia by adding the Core
Capital and Supplementary Capital. The additional Core
Capital will be taken through the earning capitalization,
while increased in Supplementary Capital will be done
by conducting the Sub Debt Loan and or loan with equity
conversion option.
The investment on information and technology
infrastructure was gradually continue to generate a
qualified, reliable and secured bank operational thereby
the business will be supported. Bank Pundi service
quality will be able to meet the standard expectation
of the customers and increased bank productivity. We
Challenges and Solution
Since 2011, Bank Pundi strive for asset sale on the exlegacy Bank Eksekutif in reducing the Bank burden.
Nevertheless, some of the settlement was postponed
due to the legal process, and affected the NPL ratio
and profit achievement below the Bank Business Plan of
PT. Bank Pundi Indonesia, Tbk.
32
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
The Board of Directors
The enhancement of SAM Division at the head office was
also followed with establishment of SAM unit at Branch
Office level. By having SAM, non-performed micro
loan will be monitored and will result in a maintained
collectability level. Therefore, Bank Pundi will able to
run a growing business and having good quality loan,
and also performed in the midst of tough business
competition.
2012. Considering this situation, Bank will work closely
with related institution to push the asset sale at the
earliest possible.
Human resources became another issue in particular
for meeting the resources completion as scheduled.
Within 2012 the Bank experienced a significant human
resources turn over at marketing function on Account
Officer and Team Leader. We do aware that in micro
financing industry the human resourcesis very dynamic
in turn over. Therefore, in the coming future the Bank will
apply an appropriate system in retaining employee as
well as recruitment process considering that they are the
business front-liners. To overcome this situation, Bank
Pundi will continuously apply the program development
and enhance employee loyalty engagement.
Good Corporate Governance Application
GCG system of the Bank has been well managed in
2012. The GCG was implemented consistently at all
organization level and became the groundwork of
the bank operational. In preparing the GCG policies
and principles implementation process, we are strictly
adhered to the prevailing regulations.
In accordance with Bank Indonesia requirements,
Bank Pundi conducts a regular self-assessment review
of the adequacy of its Good Corporate Governance
implementation and become one of the factor in rating
the Level of Sound Bank evaluation. During 2012, the
self-assessment resulted to composite score rate of 2 or
equivalent of “Sound Condition”.
Organization and Human Capital Strategy
Professionalism and qualified Human Capital become
the core element in boosting the sustainable growth of
the Bank. Align with the business expansion plan, as of
the year end of 2012, Bank Pundi employee has reached
8,200 people from previously 6,691 on 2011 whereas
marketing function are the majority covering Account
/ Funding Officer, Team Leader, Branch Manager and
Area Business Manager. Throughout 2012 we continued
strengthening the application corporate culture on each
function level and focus on the values of Reachable,
Progressive and Professionalism.
The evaluation result was reflected from the adequate
number of Board of Commissioners members and
Committees under the Board of Commissioners, as well
as supported with the relevant documents. Aside from
that, evaluation was also concern on the transparency
aspect on Bank performance, number of meetings
conducted by the Board of Commissioners, Directors
and Committees under the Board of Commissioners as
well as to ensure that the Bank internal control system
within the operational activities has been properly
implemented more adequate compare to the previous
year.
Anticipating the increasing growth of micro financing,
we consider that span of control is necessary to be
implemented by separating the function of business
development and maintaining loan quality. Previously,
Special Asset Management (SAM) Division function was
concentrated on ex-legacy Bank Eksekutif non performed
loansettlement, thereby in 2012 we redefine its function
to micro loan NPL settlement. Comprehensive monitoring
system should be applied following the growing of micro
loan portfolio. Meanwhile, the solution for previous non
performed loan issues has been localized and merely
monitoring the settlement schedule.
PT. Bank Pundi Indonesia, Tbk.
Moving forward, Bank Pundi will maintain this condition
and improve better to contribute the Bank performance
as well as increasing the trust of customers, society and
other stakeholders.
33
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
The Board of Directors
to moving forward for the growth momentum. We will
grow the business and undertake more risk mitigation
by having quality improvement through a stronger
monitoring system and control on overall loan portfolio.
Therefore, the future business growth will always be
followed with an improved loan quality.
Committees under Directors continuously evaluated the
internal control system implementation of Bank Pundi. In
addition to that, Internal Audit and External Audit findings
has been followed up and monitored to ensure that the
compliance principles has been applied.
The effort to increase the Bank risk management aspect
was conducted by the implementation of Basel III
framework in accordance to the define Bank Indonesia
road map. In addition to that, Bank Pundi always do the
corporate policies socialization to all employee as the
effort to increase employee knowledge on internal and
external regulation such as Bank Indonesia Regulation
(PBI), Tax Regulation and others.
Our funding market penetration was aimed for
broadening number of account concentrated on retail
customer acquisition, thereby Bank stability will be
maintained. Being a Bank that is experiencing stages of
business transformation, time deposit still become the
main target of the bank funding strategy, although, its
composition will gradually be decreased. Bank Pundi
will sustain the enhancement and development of its
information technology system to improve the service
quality for the Bank customers. In addition to that, the
Bank will be able to enhance the product benefit like
adding more features such as biller payment. Service
quality will also be improved by providing trainings for
front-liners with Marketing Research Indonesia (MRI)
standardization approach.
Business Projections and Priorities in 2013
The business prospect in banking industry on MSME
financing will be conducive as predicted by Bank
Indonesia which stated that MSME loan on 2013 will
continue to grow at least on the same level as 2012.
The prediction is supported with the national economy
growth projection in 2013 at 6.8% and loan growth
above 25%. Research institution stated that the trend
of MSME financing will continue to grow and driven by
the increase of domestic consumption and investment.
The agribusiness sector is also predicted to underpin
MSME industry in 2013. The positive economic growth
will become a promising stimulate for MSME sector.
Providing qualified human resources is other strategic
issue to ensure the sustainable business growth. In
2013, Bank Pundi will continue the enhancement
of Organization Structure align with the business
development, career development, assessment center
as well as reward and punishment system to avoid
the fraudulent. We will also encourage the employee
productivity in accordance to manpower regulation,
market condition and the Bank financial capacity.
Selected recruitment will be conducted on priority basis
to fulfill the need of business and supervisory function.
Align with the above condition and business road map,
in the coming five years, Bank Pundi has decided to
continue its business focus on MSME financing whereas
the implementation will be gradually conducted starting
from the micro financing which currently is already in the
market. Bank Pundi will also do the market penetration
by optimizing the current product. Furthermore the new
business concept will be reviewed on 2013 and will be
launched on 2014.
Appreciation
To conclude my remarks, on behalf of all Directors, I
would like to convey our appreciation for the employee
dedication. Through our togetherness and the hard
working, Bank Pundi succeeded to close the year of
2012 with a growth performance. I would also like to
express our appreciation to the Board of Commissioners,
The year 2013 will be define as the year of “Growing with
Quality” considering the above conditions mentioned.
The conducive business prospect rise an optimism
PT. Bank Pundi Indonesia, Tbk.
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The Board of Directors
partnership with us will generate a prosperity society in the
midst of dynamic and diverse MSME entrepreneurship.
Having support from our stakeholders and the customers
in particular becomes an encouragement for us in
completing all business transformation stages.
PT. Recapital Securities as the ultimate shareholder
and other shareholders, partners as well as our loyal
customers. Without your support and trust we will not be
able to reach this stage.
We are optimist that with the hard working, discipline and
strong team work, Bank Pundi will be moving forward to
2013 in full confident. The customers trust in building a
On behalf of Directors
GANDHI GANDA PUTRA
President Director
PT. Bank Pundi Indonesia, Tbk.
35
Annual Report 2012
Profile of Bank Pundi
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Management Report
Review of Business Condition in 2012
PT. Bank Pundi Indonesia, Tbk.
36
Annual Report 2012
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05
02
01
Management Responsibility
for Annual Report
04
03
THE BOARD OF DIRECTORS
02 TEGUH WIYONO
Compliance & Human Capital
Director
01 GANDHI GANDA PUTRA
President Director
03 MAXIMIANUS P. DJIWANTO
Finance Director
04 BENI NURTANTIJO
Operations Director
05 RAMONO SUKADIS
Business Director
PT. Bank Pundi Indonesia, Tbk.
37
Annual Report 2012
Review of Business
Condition in 2012
“The credit application process is not difficult. Bank
Pundi has assisted me in growing by business.”
Mohammad Ziadin
(Owner of Off-Road Cars Service Station, Pejompongan, Center Jakarta)
Profile of Bank Pundi
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Review of Business Condition in 2012
General Review
The implementation of transformation agenda was focused in aiming an increased
in productivity, portfolio development, increased the service quality continuously
The Economy and Banking Industry in 2012
The Indonesian banking industry in 2012 was stable
and that the intermediary function was well, although the
global economy was not fully recovered due to financial
crisis in Europe and United States of America.
In 2012 the Indonesian economy grew to 6.23% whereas
the major contribution was driven by the domestic
consumption in line with the rise of consumer trust and
purchasing power as well as investment encouragement
affected by the high domestic market demand and the
entrepreneurs optimism.
The Indonesian economic growth which was driven by
the domestic consumption had enable the small and
micro industries, who produced the need of domestic
market, to run the business properly. Therefore, the
industries could also maintain the national banking asset
quality whereas banking industry mostly support this
industry.
Total loan in the national banking industry throughout
2012 was also increased. Based on Bank Indonesia data
as of end December 2012, loan grew 22.9% or reached
Rp. 2.725 trillion, while total loan in December 2011 was
at the level of Rp. 2.216 trillion. Majority of the total loan
was utilized for working capital or the equivalent of 48%.
Meanwhile, investment loan contributed 21.8% and
consumer loan at approximately of 29.5%.
Third party fund grew 15% and reached Rp. 3.225 trillion
by the year end 2012 compare to the position in December
2011 at Rp. 2.784 trillion. Meanwhile profit of the national
banking industry grew 23.6% became Rp. 92.830 trillion
on December 2012 compare to 2011 at Rp. 75.077 trillion.
PT. Bank Pundi Indonesia, Tbk.
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The performance indicator above had proven that the
Bank Indonesia data stated that by the end of the fourth
economy growth contributed positive impact towards the
quarter in 2012, MSME reached Rp. 552.2 trillion out of
national banking industry.
the total loan in the industry of Rp. 2.738 trillion. Trading
sector hold the largest portion at 47.7%, followed with
The uncertainty of the global economy became the
manufacturing at 10,9% and agribusiness, and forestry
challenges in the future, although as of today no
at 8.1%.
significant impact for the industry. However, the tight
business competition both on lending and funding would
As the economic condition evolves, there is an optimism
tend to decrease the loan interest rate and pressure the
that domestic market will be maintained as the primary
funding cost, thereby will fasten the decline in margin.
contributor to support the Indonesian economy. Bank
Some banks will continue to adjust the asset composition
Pundi as the bank that focus on MSME will leverage the
in order to gain more margin by shifting the business
potential business.
with more returned to overcome the increased in liquidity
cost.
Referring to the Indonesian macro economy condition,
Bank Pundi strategy in having micro financing as its core
Meanwhile, in the few years back, MSME performed a
strength is appropriate and potential for a sustainable
moderate growth which was contributed by the Indonesian
growth, especially on asset, liabilities, equity and profit.
economy with core strength in domestic market and
had enables the business segment on domestic market
The year of 2012 became the second year of the
orientation in attracting the future business prospect.
business transformation implementation on Bank Pundi
For the coming years, the condition will be continue
and in accordance with the Bank Business Plan of 2010-
condusive considering that the purchasing power of the
2015, the performance has consistently improved, and
Indonesian society is also increasing which was reflected
the growth momentum was marked by the ability to book
in the rise of per capita income, the decline in poverty
a profit in the end of 2012.
and increase of productive resources.
PT. Bank Pundi Indonesia, Tbk.
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The Bank commitment towards the micro financing
In the midst of a tight interest rate competition, Bank
was delivered through the partnership concept with the
Pundi was able to decrease the time deposit interest
diverse entrepreneurs in enabling the establishment of
rate significantly compare to the previous years without
the Indonesian prosperity. The transformation agenda
having significant impact toward the numbers of account
since the end of 2010 had succeed in bringing the
and total third party fund.
Bank for a sustainable growth, through productivity
enhancement, product portfolio development, service
Business & Regional Lending Network
quality improvement in covering the customers’ need.
Bank Pundi has set the community banking concept as
These meant that the Bank has successfully implemented
the strategy to grow the micro business segment. Micro
its strategy to increase the quality of service, expand
Community coverage are:
its network that increases the customers and business
1. Develop the branch network to ensure that the
portfolio.
business will be able to grab all area including
In 2012, Bank Pundi continued with the business
remote places. The bank provide a simple and
transformation by focusing on MSME financing and retail
secure micro loan product.
funding. During this period Bank Pundi concentrated
2. Enhance the product quality followed with an
on business penetration and optimized the existing
excellence service quality in micro business and
infrastructure, also completing the branch network
establish a sustainable partnership concept to
expansion into 207 offices across the nation. The market
develop a sustainable business growth.
penetration was operated through the branch network
Debtors Community
across the nation, by offering the product of micro
financing and retail funding.
Mikro
Community
Much of our lending is extended for working and
investment capital. As the compliment to the performed
debtors, the Bank has expanded the loan plafond up to
the maximum of Rp. 350 million from previously Rp. 200
million. The bank policy also reflects its contribution for
Package composed of:
the MSME growth in the nation.
Loan + Saving + Insurance
-- Easy and fast Process
-- Plafond up to Rp. 350 million
-- Life insurance for micro loan
Meanwhile, for the Bank funding structure is still
concentrated on Time Deposit due to the limitation in
saving features. In addition, being the Bank who is still
experiencing business transformation stages, liquidity
Credit Product
Pundi Perak
Loan plafond Rp. 100 million –
Rp. 350 million
Pundi Perunggu
Loan plafond Rp. 5 million –
Rp. 100 million
Pundi KRK
Loan plafond Rp. 25 million –
Rp. 100 million
Pundi Pundi
Loan plafond Rp. 5 million–
Rp. 50 million
Bank Pundi also offered loan for
agribusiness,
Loan plafon Rp. 5 million – Rp. 200 million
become priority to support the micro financing. Services
based on technology are continuously improved to
Bank Pundi loan product comprises into 3 categories
attract the saving customers such as the additional of
based on the plafond size, starting from Rp. 5 million up
biller payment feature. In 2012 all telecommunication
to Rp. 350 million and much of our lending is extended
providers and electricity billing payment were included in
to personal entrepreneur who meet the requirement and
the payment feature. All the third party fund was allocated
served by all Bank Pundi lending branches. The loan is
for the micro financing, as stated in the corporate
a working or investment capital deliver from the product
campaign that by being a customer of Bank Pundi, he or
namely, Pundi Perak with a plafond size of Rp. 100
she involved in the contribution for the Indonesian micro
million to Rp. 350 million, Pundi Perunggu at Rp. 5 million
entrepreneurs development.
to Rp. 50 million), Pundi KRK at Rp. 25 million to Rp. 200
PT. Bank Pundi Indonesia, Tbk.
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million, Pundi-Pundi at Rp. 5 million to Rp. 50 million is a
Within 2012, the core activities of Bank Pundi in
non-secured loan.
developing
and
maintaining
the
micro
business
comprises of 4 (four) main activities as follow:
In 2010, Bank Pundi launched the product named
Pundi Emas, which has plafond ranging from Rp. 200
I. Continue the branch network development up to
million to Rp. 1 billion which was defined to increase
207 branches. In 2012 Bank Pundi has launched 20
the loan portfolio in the early stage of the business
additional offices consisted of 3 new full branch and
transformation. By 2011, this product was temporarily
17 sub branches. These conclude the total number
suspended in order to provide more opportunity to more
of branches become 207 by the end of 2012 from
micro entrepreneurs. Meanwhile, the Pundi Perak which
previously 199 branches.
was earlier designed for the plafond range up to only
Rp. 100 million, in 2012 the plafond was expanded to
II. Lending Sales Force Recruitment
Rp. 350 million.
The business model on micro financing that has
been applied by Bank Pundi as its business focus
requires the availability of marketing skill with
specific knowledge on the culture and nature of
Credit Composition
the local business not neglecting the integrity. The
1.32%
100%
dynamic in the turned-over of human resources on
20.19%
27.89%
micro business is high, therefore, in 2012 Bank Pundi
3.75%
90%
focus on recruitment of Account Officers and Team
38.96%
80%
Leaders to fulfill the vacancies and to fit the new
position due to the opening of the new branches.
70%
By the end of 2012, there were 3399 Account
40.20%
26.86%
60%
Officers, 539 Team Leaders as the frontline of micro
55.98%
50%
business. Although the numbers sounds very large,
however, the total sales force was not adequate with
40%
17.44%
30%
20%
the needs. The turn-over and recruitment issue were
31.66%
then became very important because it affected the
business in reaching the business target.
27.69%
10%
7.82%
2010
Pundi-pundi
2011
Perunggu
III. Enhanced Monitoring Function
2012
Perak
The
continuous
business
growth
which
was
implemented since 2010 has resulted to a
Emas
sustainable growth. The extraordinary growth must
then be supported with a strong monitoring function.
In 2012, the management decided to separate the
Credit
Product
Year 2010 - Year
2011
Account Officer, Credit Review and Special Asset
Pundi
5 - 50 million
5 - 50 million
Perunggu
5 -100 million
5 -100 million
>100 million - 350
million
>350 million
Perak
Emas
>100 - 200 million
>200 million - 1
billion
Management (to handle the non-performing loan)
Year 2012
function. Non-performing assets are to be managed
independently from the Business.
If previously Special Asset Management (SAM) was
in charge for handling the non-performing loan of the
previous ex legacy (Bank Eksekutif) portfolio, now
the responsibility will be for maintaining the lquality
PT. Bank Pundi Indonesia, Tbk.
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Business Review
of micro loan. While the portfolio settlement of the
The economy growth, enhance infrastructure and
ex-legacy Bank Eksekutif has been identified. The
several initiatives that has been conducted for micro
redefining of Special Asset Management function
business development had enabled the bank to capture
at Head Office also followed with the establishment
the performance and booked an increase in micro credit
of SAM at the regional offices and branch offices.
at 68.27% compare to the previous year or became
Moving forward, the level of loan collectability on
Rp. 5.23 trillion at the end of 2012. Majority of the micro
micro loan will be improved.
financing was extended to trading sector.
In addition to maintain the loan quality and comply
Micro Customers Development
with the prudential banking principles, Bank Pundi
The branch network expansion also resulted in the
also implemented some policies such as the flow
increase of micro loan customers (debtors). Total micro
process enhancement by redefining the existing
loan debtors increased from 46,462 in 2011 to 98,469
credit policies.
debtors.
Number of Debtors
IV Business Development
In 2012, Bank Pundi applied some initiatives strategy
98,649
100,000
to expand its market penetration. Among which
was enlarging the plafond size on Pundi Perak,
from previously at the maximum of Rp. 200 million
49,462
50,000
becomes Rp. 350 million. By having a new plafond,
365
the Bank will be able to grap the new market target
(>Rp. 200 million up to Rp. 350 million), and maintain
2010
the debtors with outstanding up to Rp. 350 million.
2011
2012
Prospect for 2013
In addition to that, Bank Pundi also implemented a
The micro business growth looks to 2013 as the year
pilot project on new program namely Pundi Pertanian
of growth with quality, which mean that the Bank will
(Agribusiness financing). This program is extended
continuously grow but loan quality should be also
for the farmers covering rice mile owner, rice traders
maintained. To reach the aim, span of control become the
and kiosk on agribusiness product with a plafond
strategic initiatives implemented within the organization.
size from Rp. 5 million up to Rp. 200 million. The
Span of control is applied from the head office to branch
following are the branches assigned for the pilot
offices to enable the working unit concentrate on their
project:
respective function. On January 2013, there are 3 (three)
1
Belitang – Southern Sumatra
7
Purworejo – Central Java
2
Cilamaya, Kerawang
8
Brawijaya Kediri – East Jatim
3
Pandeglang – West Java
9
Banyuwangi Genteng – East Java
4
Pamanukan – West Java
10
Pare Kediri – East Java
5
Cianjur – West Java
11
Pancor - Lombok
6
Boyolali – Central Java
12
Tabanan - Bali
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Annual Report 2012
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newly appointed Group Head on Lending who will be
Third Party Fund
(Trillion Rupiah)
in charge for the business growth, meanwhile, there
are also new appointment of additional Regional Head
who will be in charge for loan process and quality. The
32.55
7,000.00
additional Regional function was created from the spinoff of the previous Regional functions in order to grab
6,000.00
more business potential in the respective regions.
5,000.00
62.16
345.55
4,000.00
4,917.02
In 2013, Bank Pundi will continue expand its business
552.15
6,172.49
3,000.00
volume on MSME. Several initiatives will be implemented
2,000.00
such as the launching of Pundi Pertanian , the financing
167.24
177.92
515.55
1,000.00
extended for agribusiness, and also the improvement of
working process.
2010
By having the strategic initiatives and consistently serve
Current Account
2011
Saving Account
2012
Deposito
the micro customers the Bank is optimist to grow with
quality and become the partner for the Indonesian micro
Bank Pundi initiatives implemented in 2012 for promotion
and small entrepreneurs.
activities were related to its business focus on individual
segment who concerns on micro business development.
RETAIL
FUNDING
AND
REGIONAL
To build customer loyalty toward the Bank, in 2012,
FUNDING
the Bank hold Appreciation Night program dedicated
NETWORK
to selected customers as an appreciation for their
Customers Deposit
loyalty with Bank Pundi. The Appreciation Night was in
Third party fund of the Bank indicates a significant growth
form of business gathering held on 9 cities (Bandung,
or 28%, from Rp. 5.3 trillion by the end of 2011 becomes
Palembang, Surabaya, Medan, Jakarta, Semarang,
Rp. 6.8 trillion by the end of 2012. This meant that after
Denpasar, Jogyakarta, and Makassar). During the
the business transformation implementation, the market
event, Bank Pundi took the opportunity to announce the
trust toward Bank Pundi continuously increased.
latest performance to ensure the customers in having
accurate information about the Bank and become part
of transparency action.
Based on the funding structure of Bank Pundi, currently, it
is still dominated by Time Deposit product. This because
the Bank was still within the transformation stages which
Program Deposito Berbunga-bunga (Flourish Time
requires a strong liquidity to support the credit expansion
Deposit) became the leading product in the previous
program.
Although time-deposit became the largest
years in fund raising. The funding structure still
portion of the funding structure, the saving product
concentrated on time deposit, however, the significant
growth 58% in 2012 became Rp. 552.16 billion compare
decreased of time deposit interest rate in 2012 compare
2011 at Rp. 346.38 billion.
to the previous year was able to decline the total interest
cost without any negative impact on the total third
party fund. To increase the low cost fund, Bank Pundi
PT. Bank Pundi Indonesia, Tbk.
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Feature Biller Payment: Prepaid dan Postpaid
Esia, etc). Water bills payment is also now available in
Bank Pundi ATM feature. By having these facilities, a
customer will only make a one-time visit to Bank Pundi
ATM machine and settle numbers of transaction whereas
it becomes a practical solution for the customer financial
transaction needs.
increase saving account features, benefit and services.
In addition, administration fee of saving product was
LADIES BRANCH
also decreased. The initiatives were welcome by the
Beside the conventional branch, Bank Pundi provide a
customers that enable the bank to acquire significant
special service for funding customers through Ladies
new customers and expansion in funding as reflected on
Branch. The Ladies Branch is the main strategy that
the above graph.
the Bank has been relied on as part to penetrate the
individual customers market. The Ladies Branch is
Bank Pundi strive to be excellent in serving the customers
specifically designed to provide conveniences for the
by providing 68 ATMs at the Branch Office and Sub
customers in making their banking transaction. The
Branch Office. Bank Pundi also engaged with 2 largest
environment provide a personal touch which reflects the
ATM network in the nation, ATM Bersama and ATM Prima
customers as part of Bank Pundi family.
that enable Bank Pundi to be access from 40 thousands
ATM machine across the nation connected to the
In 2012, there was one additional Ladies Branch in
above networks for cash or transfers transactions. The
Makassar which concludes total number of Ladies
customers may enjoy the free of charge administration
Branch into 7 spread in 6 big cities in Indonesia (Jakarta,
fee for cash transaction in ATM machine connected
Bandung, Sumatera, Medan, Palembang and Surabaya).
to the ATM Bersama and ATM PRIMA network. The
The unique value proposition owned by the Ladies
administration fee is carried by Bank Pundi.
Branch will enable the Bank to increase the customer
loyalty with Bank Pundi.
In addition, Bank Pundi ATM card is also functioned
as a debit card for payment transactions at merchants
Prospect in 2013
displaying EDC PRIMA & DEBIT PRIMA to make the
Moving ahead to 2013, funding strategy to increase the
customers daily transaction become more convenience.
retail funding penetration is by repackaging the Time
The ATM machine of Bank Pundi also provide biller
Deposit and Saving Account, additional ATM features,
payment feature. In 2012 additional features had
develop SMS Banking to attract the customers in having
been added on the biller payment that best meet the
Saving Account product. Therefore, customers may enjoy
needs of Bank Pundi customers in payment for all
various benefit in making their financial transactions at
telecommunication provider (Telkomsel, XL, Indosat,
Bank Pundi.
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Operational and Information Technology
4. To aim the best service for the customers, Bank
Operational & Information Technology
Review
Pundi held a monthly competition namely “Bank
The Information Technology, Operational, Human Capital,
Pundi Service Champion” which was started on
Risk Management are the integral part with the bank
July 2012. This program was able to create the
operational, whereas, they have an important role in
competition spirit among the staff and encourage
ensuring a reliable and qualified service application to
them to establish an excellent service to the
be able to meet the high standards expectation of the
customers.
customers.
Profitability maintenance was driven from every aspects
Operational
to support the business expansion. The effort to increase
The Bank made a primary attention on the technology
the fee based income and cost control on general
development by applying the continuous improvement
expense were also became the main attention within the
principles in order to support the business transformation
organization, among which are by:
achievement.
1. General expense limitation without neglecting the
In aiming for a strong operational platform, the Bank
2.
service quality to the customers.
continuously improves the customer service qualification
Operating Expense and Capital Expense substitution
to create a competitiveness and reasonable cost.
by process enhancement to support the business
3. Conduct periodic renegotiation with numbers of main
growth. During 2012, Bank Pundi had made a significant
vendors of the Bank to enable the bank in having a
investment on the operational system development.
proper pricing by using the offered business volume
assumption.
The following are activities implemented in 2012 for
enhancing the human resources quality:
In 2012, Bank Pundi has established the customer
1. SOP socialization was conducted from December
care unit as the reflection of the Bank concern on the
2011 until early March 2012 which was attended by
customer satisfaction. This unit will be in charge in
all operational staff of the branch office in Indonesia
handling various customer complaints and facilitating
for strengthening the operational system knowledge
the problems experienced by the customer.
and standardization of the daily operations.
Information & Technology
2. Conduct the on line e-learning and competency
The banking industry development has created an
test to assess the awareness on working procedure
extraordinary impact on how the customers applied their
in the branch. By this approach, on the periodical
banking transaction. The Indonesian banking industry
basis the management will be able to detect the
has offered an added value to its customers covering a
staff competency level of each branch. In addition,
convenience services, secured transactions supported
any data requested by the management will be
with the best product and service quality. These values
made available at the earliest without any cost. The
are achieved by having an integrated and dynamic
online test was also implemented as the model by
banking system application thus it may covers various
other division in measuring the staff competency.
business requirement. The online banking services and
branch network expansion was able to be conducted in
3. Aligned with Bank Pundi commitment to fight against
an effective manner, whereas by the end all transaction
all types of fraud, a workshop on Quality Assurance
with the customers would be more convenience,
was held in September 2012. This is important
flexible and easy.
because the Quality Assurance function is in the first
services for the customers, it is necessary to have an
line to meet such potential fraud indication.
integrated information system for cross functional such
To provide the technology based
as management, auditor and banking regulatory in
conducting their daily operational transaction.
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Operational and Information Technology Riview
The Information Technology development is continuously
•
Portal Desk is also continuously enhanced to support
conducted to support the productivity and efficiency
the business especially in monitoring the loan
program and to improve the operational governance.
disbursement and national loan quality. Through this
portal, every working unit will be able to monitor the
The success in launching the Core Banking System in
loan movement as well as the AO productivity on the
2011 provided much strategic benefit for Bank Pundi.
daily basis.
Core Banking System had resulted to a stable, flexible
and sustainable IT platform, therefore the Bank was able
Capital Expenditure in 2012
to take advantage of the system in offering an accurate
The Right Issue II fund has been utilized for the activities
service on their transaction process whereas by the end
that support the improvement of IT infrastructures, office
would contribute to the increase of its market share.
building renovation, etc. These make the total amount
In 2012, the New Core Banking System coverage was
utilized in 2012 at Rp.136.05 billion. The fund allocation
expanded in line with the additional of 20 offices.
for IT development was Rp. 107.78 billion, while, the rest
was used for building renovation, office leasing, and
During 2012, Bank Pundi also has completed several
other office equipment. As mentioned, that within 2012,
initiatives to support the business and operational such
Bank Pundi launched 20 new branches which conclude
as:
the total number of branches into 207 offices across the
•
Additional biller payment feature in ATM machine to
nation.
provide more choices for the payment channel to
•
•
the customers and increased fee base income for
IT Development Plan and Operational System
the bank.
Enhancement in the Coming Years
Implementation of Opics Treasury System since
Bank Pundi is confident that the adequate IT system
November 2012 for an automatic process and
application will be able to achieve the Bank target in
provide an accurate, fast process on the money
becoming a transactional banking in 2015. Therefore,
market portfolio management.
Bank Pundi committed to enhance the IT system
Migration and implementation on the new switching
sustainable.
to increase and support the delivery channel growth
•
as well as to create a better system integration in the
To establish a strong operational system, in the early
future and a convenience interface speed.
2013, the Bank has redefined the organizational structure
Disaster Recovery Center trial was held on
of the Operational Directorate by spinning off the Quality
September 2012. As regulated by Bank Indonesia,
Assurance function from Operational Division. Moreover,
the Bank is required to conduct a trial on Disaster
the Quality Assurance has been determined as the new
Recovery Center at least once a year. The trial has
division under the Operational Directorate. This initiative
been successfully conducted which indicated that
that has been determined by the management will make
the Bank operational system including the service
the internal control implementation become more focus.
to customers will not be affected in experiencing
an uncertain condition which result in the transfer
of System and Technology management to Backup
Data Center.
PT. Bank Pundi Indonesia, Tbk.
48
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Business Support Overview
Bank Pundi continuously improve the current risk management process and
infrastructure to support the business growth and ensure risk management
practices have been aligned with applicable regulation
Treasury
Ratio, Legal Lending Limit, Public Accountant Firm
One of the main function of Treasury Division in Bank
(KAP), Allowancefor impairment losses (CKPN) &
Pundi is to manage the daily liquidity by leveraging the
Bank Indonesia requirements on minimum reserve
excess fund to be placed on financial instruments that
requirements (GWM).
may provide an optimal returned.
4. Prevent the occurance of any risks by socializing
several internal regulation and/or external regulation
While on the operational aspect, Treasury Division
to all working units.
function covers the liquidity management by initiating
5.
the money market instrument placement and Bank
Ensure the implementation of Anti-Money Laundering
and Terorism Financing Prevention Program (APU
Indonesia instrument. In addition, the Treasury division
-PPT) according to applicable regulation.
also made numbers of placement at the capital market
6. Ensure the Banks commitment in following up
on government bonds to gain an optimal returned.
Internal Audit (SKAI) and external audit (Bank
Indonesia) finding results and reports to external
From the dealing room transaction, 84% were contributed
parties (Bank Indonesia, Bapepam-LK, etc).
from the BI instrument placement while the remaining
7. Ensure the implementation of Good Corporate
14% from interbank and 2% from the bonds activities.
Governance and report to external parties according
to applicable regulation.
The significant growth of third party fund in 2012
8. Submit a regular report on Compliance function to
drove the Treasury division to increase the liquidity
Bank Indonesia and other internal units within the
management and avoid of having a negative spread. In
Bank.
line with the business development plan for 2013, the
treasury division had applied the Opics Treasury System
The functions were conducted properly. There were no
and has been implemented since November 2012. By
violation towards the governing regulation occurred and
having this system, portfolio management performance
the Bank has been submitting the required reports to the
in money market and capital market will be increase
external bodies in a timely manner.
Compliance Function Implementation
Good Corporate Governance (GCG) Self-Assessment
The Bank’s compliance function implementation is
Bank Pundi has formulated a GCG report which reflect
coordinated by Compliance Director assisted by
the real condition of the Bank based on the self-
Compliance Division which is an independent task force
assessment as required by Bank Indonesia and stated
for Bank operational activity. The Bank has Compliance
on BI regulation (PBI) No.8/4/PBI/2006 dated 20 January
Guidelines that governs the main tasks of Compliance
2006 on the Implementation of GCG for Commercial
Function to ensure alloperational activity has been done
Bank
according to current regulation in banking industry.
dated 5 October 2006.
which was amended by PBI No.8/14/PBI/2006
Implementation of compliance function are as follows:
Based on the facts and supporting documents, Bank
1. Application and socialization of the Compliance
Pundi self-assessment composite score for 2012 was
Guidelines and Compliance Review/Test.
1.52 (Sound Condition), slightly improved compare to
2. Review the internal regulations to ensure the
2011 with a composite score of 1.65. The continuous
compliance towards underlying external regulation.
improvement was aligned with the Bank commitment to
3. Ensure the implementation of a prudent and sound
comply with GCG principles in all banking operational
banking principles covering Capital Adequacy
PT. Bank Pundi Indonesia, Tbk.
activities.
49
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Business Support Overview
The following is the summary of Bank Pundi GCG self
assessment calculation in 2012:
NO
FACTORS
Weight
Rating
Score
DESCRIPTION
Numbers and composition of Board of
Commisioners are at adequate size with the Bank
business complexity.
1
Performance of duties
and responsibilities
of Board of
Commissioners
10%
1
0.13
Board of Commisioners have sufficient guidelines
and working procedures.
Board of Commisioners conducted independent
and effective meetings as well as in monitoring
function. In addition to that, no violation was
found toward governing regulation.
Numbers, composition, integrity and competency
of the Directors are at adequate size with the
Bank business complexity.
2
Performance of duties
and responsibilities of
Directors
20%
1
0.28
Directors are independent in conducting their
duties. Directors also refer to the Bank Article
of Associations and other external regulations in
running the Bank.
Directors have sufficient guidelines and working
procedures.
All findings by both internal and external audit
have been followed up.
3
Adequacy and
Performance of
Duties by the
Committees
10%
2
0.17
Numbers, composition, and competency of
Committee members are adequate. Committee
meetings and supporting documents includes
recommendation to Board of Commissioners are
also adequate.
The Committees have sufficient guidelines and
working procedures.
PT. Bank Pundi Indonesia, Tbk.
50
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Business Support Overview
NO
4
5
FACTORS
Management of
Transactions with
Conflict of Interest
Implementation of
Bank Compliance
Function
Weight
10%
Rating
1
Score
DESCRIPTION
0.14
The Bank has provided policies regarding the
subject matter of conflict of interests for the
members of Board of Commissioners, Directors
and all employees of the Bank.
In addition, no conflict of interest are found within
the Bank operational activities.
5%
2
0.08
The implementation of compliance function
has been carried out effectively. Compliance
procedures and principles are being enhanced
periodically to adjust with the Bank condition.
Guidelines, systems and working procedures
of all units has been provided by the Bank and
is periodically reviewed in accordance with the
Bank condition.
The internal audit function has been implemented
independently. Audit Internal Unit (SKAI) reports
the findings to Board of Commissioners, Directors
and coordinating with Audit Committee.
6
Implementation
of Internal Audit
Function
5%
2
0.08
Internal Audit Charter has complied with
Standards
of
Internal
Audit
Function
Implementation (SPFAIB).
Some audit guidelines was improved within 2012
to align with the Bank condition.
The implementation of audit function by Internal
Audit Unit is independent and periodically
reported to Bank Indonesia. The auditor
qualification is continuously enhanced.
7
8
Implementation
of External Audit
Function
Implementation of
Risk Management
and Internal Control
Functions
5%
1
0.07
The appointment of Public Accountant Firm is by
the approval of General Meeting of Shareholders
and Audit Committee recommendation.
The implementation
independent.
of
audit
function
is
The risk management implementation is complied
with Bank Indonesia regulation and adequate with
the size and business complexity of the Bank.
7.5%
2
PT. Bank Pundi Indonesia, Tbk.
0.13
51
The Internal Control Function of Bank Pundi
is also adequate whereas the role of Board of
Commissioners, Directors, Senior Managers and
employees are involved and refer to Risk and
Compliance principles.
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Business Support Overview
NO
9
10
11
FACTORS
Provision of Funds
to Related Party and
Large Exposures
Transparency of
Bank’s Financial
and Non- Financial
Conditions, GCG
Implementation
Report and Internal
Report
Bank Strategic Plan
Weight
7.5%
15%
Rating
Score
DESCRIPTION
0.12
There were no violations or breaches of the Legal
Lending Limit (LLL) or funds for related parties
considering since 2010 Bank Pundi focused on
Micro and Small segment with a relatively small
plafond. However, Bank has a provision of funds
system and procedure for related parties and
large debtors.
1
2
0.24
Bank Pundi has transparently reported its
financial and non-financial conditions, including
GCG implementation report through Published
Financial Statements at national coverage
newspaper, Annual Report, and Corporate
Action reports to related authorities. In addition,
information is readily available at the corporate
website
The internal report system enable the Bank to
provide data and information in a timely and
accurate manner and is adequate with the size
and business complexity of the Bank.
5%
2
0.08
Bank Business Plan for 2013 has been formulated
in accordance with Bank Indonesia regulation,
also by considering the external and internal
factors, prudential principles as well as comply
with the sound banking guidelines. The Business
Plan for 2013 has been approved by the Board of
Commissioners and submitted to Bank Indonesia
in an accurate timely manner.
Board of Commissioners has implemented its
supervisory function on the Bank Business Plan
within 2012, and reported to Bank Indonesia as
required.
Composit Score
1.52
Moving forward, the Bank will maintain this achievement
•
Sound
Provide Risk Awareness Training to relevant working
and establish a sustainable improvement to achieve
units on the importance of risk awareness culture.
better performance which become a benefit in supporting
The related units are expected to comply with
the bank’s growth and increase customer confidence, as
prudential banking principles in conducting their
well as the public, investors and other stakeholders.
duties and reaching its business objectives.
•
Risk Management Implementation
Early risk identification within the bank through the
As part of Risk Management application, Board of
establishment of comprehensive policies in order to
Commissioners has evaluated the Directors report on
avoid any potential loss experienced by the bank
risk management by conducting regular meetings with
whereby it also become the periodic review of the
the Directors, and issued decision which requires the
bank soundness rating.
approval from the Board of Commissioners. The approval
is complied with the applicable statutes.
•
Measure the inherent risks which attached to the
bank operations, which will enable the bank to
The coverage of overall risk management implementation
mitigate, and reduce the potential risks from banking
since 2012 is as follow:
activities.
PT. Bank Pundi Indonesia, Tbk.
52
Annual Report 2012
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Business Support Overview
•
Monitor the products performance and business
-
Focus on the Micro Small Medium
activities through the dashboard application and
Enterprise (MSME) sector, which will
made a regular report to the Risk Management
reduce the level of Credit Inherent
Committee.
Risk through secured loan products
namely Pundi Perunggu, Pundi Perak,
•
Support the business and operations activities by
Pundi Emas, and Pundi Rekening
monitoring and updating all policies which was
Koran, as well as the unsecured loan
supposed to be improved in anticipating to any risks
which is Pundi Pundi.
that may occur in the future.
•
•
Establish Task Force Team to handle non-
The bank has formulated the tool Soundness Rating
performing loan and risk mitigation. The
of the Bank on the early of 1 quarter 2012 which
Task Force Team has been effective in duty
refer to BI Circular Letter No.13/24/DPNPdated
since August to September 2012 which
25 October 2011about the Rating System for
focused on Jakarta and East Java area,
Commercial Banks.
while on October to December 2012 the
st
focus was on all regional branches of the
•
In the 1st semester 2012, the Bank has compiled
Bank.
Anti-Fraud Strategy Policy refers to the BI circular
letter No.13/28/DPNP dated
2011, concerning
•
In handling the non-performing loans, the
the Application of Anti-Fraud Strategy, as apart of
Bank also enhanced its Special Asset
strengthening the fourth pillar of the risk management
Management
system, which is the internal control.
whereas it is now shifted to focus on Micro
(SAM)
division
function
non-performing loan from previously only
From the implemented stages mention above, the
focused on the existing commercial loans,
Bank is expected to achieve the objectives of the risk
management policy that aims to reach the effective and
•
efficient capital by understanding the Banks’s risk profile.
Monitor the credit risk tightly through Bank
Pundi dashboard (portal) for the whole
micro lending exposure whereby the bank
a. Risk Factors
will be enable to take immediate action
upon facing a decline in loan quality.
According to the 8 (eight) risks coverage as defined
by Bank Indonesia, Bank Pundi’s risk factors are as
follows:
2) Market Risks
The Bank is not exposed to securities market
1. Credit Risks
risk since the stock exposure is grouped as
Credit risk is still become a very dominant risk
Available for Sales (AFS). Moreover, securities
for the Bank, due to the logical consequence of
owned are mostly in the form of Bank Indonesia
the Bank’s loan portfolio size. To reduce credit
Certificate (Sertifikat Bank Indonesia/SBI) and
risk, the following are action that have been and
Government Bond (Surat Utang Negara/SUN).
will be carried:
Similar to the condition experienced by every
•
Improve Credit Committee effectiveness
bank in Indonesia, Bank Pundi is exposed to
through presentation methodology in credit
interest rate risk in banking book. The risk is
approval process.
a result of repricing gap between interest rate
on assets and liabilities which mapped into
•
Credit
portfolios
diversification,
with
certain buckets. Most of the interest rates of
improved credit distribution as follows:
customer deposits with a floating interest rate
-
Discontinue credit disbursement for
which is directly related to market interest rates
corporation (existing portfolio) and the
or interest rate is announced periodically, while
remaining existing credit in the phase
loans had fixed interest rates. To mitigate this
out program.
risk, the Bank continuesly change the funding
PT. Bank Pundi Indonesia, Tbk.
53
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Business Support Overview
and credit interest rate in accordance with
internet banking will also be attached with the
market conditions.
security system and has undergone the User
Acceptance Test (UAT).
3. Liquidity Risks
Bank Pundi continuously maintain the liquidity
In addition to that, Bank also improve the human
in order to meet regulation on liabilities, LDR,
resources quality which support the operational
maintain minimum reserve requirement (GWM)
processes through skill development training for
adequacy, and adequate liquidity besides
the resources in the front office and marketing
GWM, or Confidential Level of Liquidity.
by providing Quality Service training and
other relevant skills. Risk management is also
The bank must be alerted to maturity gap issue
applied on the new products and activities by
considering that most of depositors’ funds are
conducting risk assessments with its supporting
in short term funds, while the Bank disburse the
system and procedures.
loan in a relatively long term period.
5. Legal Risks
To reduce the dependency on institutional
Legal risks are inherent in the offered products
depositors or core depositors, Bank Pundi
and
concentrated funding strategy on individual
products and services had been conducted
depositors and increase the portion of savings
in accordance with the applicable laws and
and current accounts. While to mitigate the
regulations to ensure the fulfillment of consumer
maturity gap, Bank Pundi continuously maintain
and the bank protection.
services.
Therefore
assessments
of
the customers trust and build awareness by
providing some programs that will attract the
6. Reputation Risks
customers to place their funding with the Bank
Reputation risk is believed to bring impact
and extend their deposit placement upon
on other risk that may burden the bank
maturity date.
existence.
Therefore, the Bank proactively
communicate the recent performance, both
4. Operational Risks
through publications or regular meetings with
Asan effort to provide service excellence to its
stakeholders such as customers and the media.
customers, Bank Pundi continuously improve
These include making clarification on the
and enhance its infrastructure systems as well
negative news. Bank also conducted Corporate
as the procedures which will enable to support
Social Responsibility (CSR) as one of the bank’s
all customers transaction both in banking
concern to its community.
hall or through online. The improvements
are conducted in reference to the prudential
7. Strategic Risks
principles within Prudential Banking Framework.
The more tight competition within the banking
industry which covers products, promotions,
In term of additional in infrastructure system,
services has encouraged the market to be more
it refers to Bank Pundi plan to launch internet
innovative. The condition urged the Bank to
banking by 2013. The internet banking will
consolidate its resources and capabilities. In
make the customer more convenience in doing
accuracy in determining the target market and
their transaction without having presence
the strategies may cause loss to bank both
in the banking hall. Customers may do their
financially and non-financially.
transaction securely because the system will
be equipped with supporting procedures. The
PT. Bank Pundi Indonesia, Tbk.
54
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Business Support Overview
A precise strategic plan is required to avoid any
To comply with the appropriate regulations and
losses or negative impact resulted from a wrong
banking practices according to GCGconcept,
decision making that may impact to the long
Compliance Director monitor all the reports and
term plan of the organization.
policies whereas he hold responsibility toward
the existence of system and procedure that may
8. Compliance Risks
support the GCG implementation.
Bank will always comply with the regulation from
Bank Indonesia such as the Risk Management
b. Risk Profile
Implementation, Anti Money Laundering and
The Bank risk profile, through self- assessment has
Combating Financing of Terrorism (AML & CFT)
been conducted on the 4th quarter of December
program, LLL and other regulation on listed
2012, with a result of“Low to Moderate”. The result
company. In conclusion, the compliance risk
of inherent risk level is “Low to Moderate”,while risk
management of the bank has been properly
management quality level is “Satisfactory”. The
implemented.
report in this period is based on 5 risk level.
In summary risk profile per December 31, 2012 and December 31, 2011 are as follows:
Risk Type
31 December 2012
31 December 2011
Risk Level
Risk Level
Moderate
•
Credit
Low to Moderate
•
Market
Low to Moderate
Low to Moderate
•
Liquidity
Low to Moderate
Low to Moderate
•
Operational
Low to Moderate
Low to Moderate
•
Legal
Low
Low to Moderate
•
Reputation
Low
•
Strategic
•
Compliance
Low
Bank Risk Predicate
Low to Moderate
Low to Moderate
Low
Low to Moderate
Low
Low to Moderate
Overall risk in the 4th quarter of 2012 is Low to Moderate.
PT. Bank Pundi Indonesia, Tbk.
55
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
HUMAN CAPITAL
The empowerment of human resources and corporate
Total Lending Employee
culture are the main component during the bank strategic
December
2012
December
2011
ABLM (Area Business
Lending Manager)
53
42
BM (Branch Manager)
166
151
employee and building their behavior in accordance
TL (Team Leader)
539
476
with the core values of affordable, progressive, and
AO (Account Officer)
3.399
3.205
professionalism. The strategies defined are:
CR (Credit Review)
818
737
1. Conduct a timely employee recruitment to enable
CA (Credit
Administration)
338
299
OPERATION LENDING
1.745
1.057
TOTAL
7.058
5.967
Position
implementation, and to aim the business target, and
to fulfill the commitment to the stakeholder. Bank Pundi
had defined a long term strategy in human resources
empowerment to enable the establishment of qualified
in building a direct contribution to the Bank
performance and followed by maintaining program
for long term plan.
Total Funding Employee
2. Establish a superior performance culture to enable
December
2012
December
2011
ABFM (Area Business
Funding Manager)
21
16
TL (Team Leader)
42
38
205
195
70
53
338
302
Position
a continuous business profitability by providing
rewards based on the highest achievement.
3. Conduct continuous trainings and related workshop
to all employee.
FO (Funding Officer)
OPERATION FUNDING
4. Employee appointment on the precise function and
TOTAL
build competency development continuously.
5. Establish the remuneration and health facility
Total Special Asset Management (SAM) Micro Employee
concept for the employee.
Position
December
2012
December
2011
6
-
Employee Recruitment Process
ABLM - SAM
As of 2012, total employee of Bank Pundi is 8.200
BM - SAM
20
-
TL - SAM
66
-
AO - SAM
236
-
COLLECTION
7
-
SAM SUPPORT
1
-
336
-
compare to the previous year in 2011 at 6.691. Within
2012 the Bank has recruited 1509 new employees in line
with business growth and expansion.
Bank Pundi also recruited the fresh graduate which was
then trained into the Bank Pundi Management Trainee
TOTAL
program (PMT) to prepare the future bankers. Since the
PMT establishment in 2011 as of end 2012 the Bank has
conducted 15 PMT batch. The PMT graduates will be
assigned as Account Officer.
PT. Bank Pundi Indonesia, Tbk.
56
Annual Report 2012
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Human Capital
Head Office
2. Increase the employee competency mainly related
to business by providing credit marketing trainings,
December
2012
December
2011
9
8
9
9
1
1
Division Head
16
15
Regional Head
11
10
courier, security which are assigned in all branches. The
Department Head
49
48
appointed outsourcing companies are strictly required
Staff & Specialist
287
287
as an Indonesian company and licensed and comply
TOTAL
468
420
Position
Commissioners &
Directors
Committee & Experts
Staff
Group Head
funding and asset management, operations and
leadership competency of the leaders.
In line with the branch network expansion, Bank Pundi
had signed an agreement with the outsourcing company
in fulfilling the needs in human resources for supporting
unit, mainly for the non-clerical level such as office boy,
with the prevailing labor law.
The remuneration development policies were focused on:
Total Employee by Education
1. Maintain a policy on a competitive wages with peer
December
2012
December
2011
58
50
S1 (Undergraduate
degree)
6.287
5.505
D3 (Diploma)
1.546
960
309
176
insurance covering their spouse and the maximum
8.200
6.691
of 3 children. The scheme will be in accordance with
Position
S2 (Graduate degree)
Non Degree
TOTAL
bank, whereas the bank will be able to recruit and
maintain qualified professionals and fresh graduates
to fulfill the human resources needs in the long term.
2. Increased the employee and their family welfare as
employee retaining program by providing the health
the Bank financial condition.
Human Resources Empowerment
In 2012 the strategies of human resources development
3. Provide employee loan as one of the employee
and remuneration policies were conducted with the
benefit in having housing loan, car loan and multi-
purpose of:
purpose loan. In addition the Bank also provide
1. To support the business network expansion and
an emergency loan with 0% interest allocated for
to strengthen the supporting working unit in Head
employee having an emergency condition such
Office by providing the human resources required
as natural disaster. Other benefits are education
by the branch offices especially on credit marketing
allowance,
and funding staff as well as the specialist in Head
allowance, emergency aid which to be given on
Office.
case by case basis referring to the management
evaluation.
PT. Bank Pundi Indonesia, Tbk.
57
Annual Report 2012
marriage
allowance,
condolence
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Human Capital
4. Prepare the pension plan program for the employee
Training Program
as part of long term plan wherein the implementation
Compared to 2011, total trainings organized by the Bank
is expected to be launched in the fiscal year of 2013.
in 2012 increased significantly, both technical skills
The policies will rely on the financial capacity of the
and soft skills training. In 2011 the Bank conducted 28
Bank.
technical skills trainings and 9 soft skills trainings, while
in 2012 the Bank carried out 58 technical skills training
Organization development in 2012 was conducted by
activities and 16 soft skills training activities.
increasing the office network which cover the area and
branches within the 8 (eight) regional business area that
To comply with Bank Indonesia regulation, the Bank also
has been established in 2011. The region organization
conducted Risk Management training and certification
structure was redefine in order to be more focus on
for the Bank executives. This was proven by the
market penetration in each area.
completion of Risk Management certification of all Bank
PundiDirectors at level 4.
While at the Head Office, organization was also
restructured to support the function of loan quality by
There are 7.182 employees participated in the training
handling the micro non-performed loan settlement.
in 2012, composing of 6.243 persons who attended the
Previously, SAM (Special Asset Management) division
technical skills and 939 persons attended the soft skill
was concentrated on the settlement of the ex-legacy
training.
commercial non-performed loan.
To build the employee working motivation, the Bank
facilitates a variety of employee activities such as arts
and sports activities as well as religious programs. Pundi
Club was established in accommodating the employee
aspirations and to be implemented on various event
related to cultural, sport and religious program as well as
social activities. The Pundi Club was established at Head
Office and regional offices, and branch offices.
Learning Development/Training
In 2012, Bank Pundi’s management has conducted
series of training activities, both technical skills and soft
One of Pundi Club activity is to develop the employee
talents in cultural and sports. The picture shown, Sigid P.
Kusumowidagdo, Pundi Club Chairman together with other
employee participated in the music performcne during the
celebration of Bank Pundi 20th Anniversary, in Senayan,
Jakarta.
skills whereas those were conducted either in-house
or public trainings. Although all training is available for
all employees, but the implementation was still on the
priority basis.
PT. Bank Pundi Indonesia, Tbk.
58
Annual Report 2012
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Human Capital
The following is the types of training conducted in 2012:
NO.
TYPES OF TRAININGS / APPRENTICESHIP / SCHOLARSHIP
TECHNICAL SKILL
TOTAL
(Person)
6243
1
AO ACCELERATIONS TRAINING PROGRAM
210
2
BRANCH OFFICE MANAGEMENT PROGRAM
228
3
CREDIT ADMINISTRATIONS ACCELERATIONS TRAINING PROGRAM
201
4
CLEARING EVALUATION BY BANK INDONESIA
1
5
GATHERING FORUM: CLEARING – MALANG BANKING COMMUNITY
1
6
CASHIER GATHERING
1
7
NATIONAL CONFERENCE OF IAIB 2012
1
8
OPERATION MANAGER (OM) MEETING
52
9
COA (COST OF ACCOUNT) TRAINING
1
10
TRAIINING AND TEST OF RISK MANAGEMENT CERTIFICATION FOR LEVEL 1
11
CASH OPERATIONAL TRAININGS
1
12
TAX WORKSHOP: PELATIHAN PAJAK : STRATEGY AND TIPS IN AVOIDING THE WHT
ISSUES
1
13
PLANNING & COST CONTROL TRAINING
2
14
BUSINESS CONTINUITY PLAN WORKSHOP - BI SOLO
1
15
PUNDI MANAGEMENT TRAINING (PMT)
16
REFRESHMENT BSMR - MICRO BANKING "STRATEGY AND BEST PRACTICE"
2
17
MICROBANKING SEMINAR FOR CREDIT OFFICER
3
18
SEMINAR ON OUTSOURCING ON BANK INDONESIA REGULATION OF PBI
NO.13/25/PBI/2011
2
19
SEMINAR ON THE STATISTIC METHODOLOGY ON MARKET RISK MODEL
1
20
SEMINAR ON PROCUREMENT MANAGEMENT
2
21
SEMINAR ON LAND AND BUILDING
1
22
CREDIT REVIEW CERTIFICATION
23
CERTIFICATION ON PUNDI AGRICULTURE AGRIBUSINESS
24
CLEARING WORKSHOP, PEKANBARU, NORTHERN SUMATRA
25
ACCOUNTANT SOCIALIZATION
26
ANTI FRAUD –INTERNAL AUDIT WORKING UNIT
1
27
BANK INDONESIA REGULATION WORKSHOP MEDAN
1
28
KNOW THE OFFICIAL RUPIAH CURRENCY SOSICALIZATION (SPEAKER FROM
BANK INDONESIA)
1
29
DHN WORKSHOP
1
PT. Bank Pundi Indonesia, Tbk.
27
145
384
65
1
248
59
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Human Capital
NO.
TYPES OF TRAININGS / APPRENTICESHIP / SCHOLARSHIP
TOTAL
(Person)
30
CASHIER SOCIALIZATION BY BANKERS ASSOCIATION, BALI WITH BANK
INDONESIA DENPASAR AND PERURI DENPASAR.
31
CREDIT POLICY WORKSHOP
32
CLEARING SOCIALIZATION
1
33
LOS SOCIALIZATION
1
34
QA SOCIALIZATION
61
35
SKNBI SOCIALIZATION: BALIKPAPAN
1
36
SKNBI SOCIALIZATION: BANDUNG
1
37
SKNBI SOCIALIZATION: BOGOR
1
38
SKNBI SOCIALIZATION: JAMBI
1
39
SKNBI SOCIALIZATION: LAMPUNG
1
40
SKNBI SOCIALIZATION: MAKASSAR
1
41
SKNBI SOCIALIZATION: MATARAM
1
42
SKNBI SOCIALIZATION: MEDAN
2
43
SKNBI SOCIALIZATION: PADANG
1
44
SKNBI SOCIALIZATION: SEMARANG
1
45
SKNBI SOCIALIZATION: SOLO
1
46
SKNBI SOCIALIZATION: SUKABUMI
47
SOP OPERATION SOCIALIZATION
48
TRAINING ON ACCOUNTANT, FINANCE AND LEGAL
49
TRAINING ON AS400
50
TRAINING ON COMPREHENSIVE OF BANK CREDIT RISK PROFILE
51
TRAINING AND MEETING KOORDINASI SKAI
52
TRAINING ON DROPSHOT ACTIVITY BY BANK INDONESIA
53
TRAINING ON PALM OIL CREDIT PROGRAM
54
TRAINING MANAGING QUALITY ASSURANCE FOR BUSINESS EXCELLENCE
TRAINING ON QUALITY CONTROL AND EXPERTISE FOR CLEARING MEMBER BY
BANK INDONESIA
2
56
WORKSHOP INVESTIGATION AUDIT
1
57
WORKSHOP ON BANK BUSINESS PLAN
9
58
WORKSHOP ON FAIR VALUE CALCULATION
1
55
PT. Bank Pundi Indonesia, Tbk.
1
255
1
821
3399
15
60
2
13
1
60
Annual Report 2012
1
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Human Capital
In addition there were 939 employees attended the soft
skills training with the following description:
NO.
TYPE OF TRAINING/INTERNSHIP/SCHOLARSHIP
SOFT SKILL
AMOUNT
(person)
939
1
BANK PUNDI LEADERSHIP WORKSHOP
500
2
FUNDING OFFICER TRAINING PROGRAM FOR JUNIOR FO
28
3
FUNDING OFFICER TRAINING PROGRAM FOR MIDDLE FO
28
4
FUNDING OFFICER TRAINING PROGRAM FOR SENIOR FO
53
5
LEADER AS COACH
6
LEADERSHIP
7
SECURITY GUARD TRAINING
1
8
SECURITY GUARD TRAINING (WITH BI) SOLO
1
9
SECURITY GUARD TRAINING – MANADO BRANCH
1
10
PRESENTATION SKILL FOR OPERATION (TOT)
28
11
PUNDI BUSINESS WORKSHOP - RH & ABLM (L & F)
75
12
SERVICE STANDARDIZATION
13
TEAM BUILDING FOR DIVISION HEAD
14
THINK ON YOUR FEET WORKSHOP
3
15
TRAINING NEED ANALYSIS
1
16
TRAINING SERVCE STANDARDIZATION FOR OPERATION MANAGER AND BUSINESS
SUPPORT MANAGER
1
127
1
32
59
•
TRAINING EXPENSES
(BM) with the objection to increase Bank Pundi’s
The total training cost spend by Bank Pundi
branch leadership competency. The objectives were
for 2012 was Rp. 17,406,850,695 whereas the
therefore not only in developing the managerial skill
Rp. 15,627,770,983
spent for the technical
of the branch managers but also in building their
skills training and for soft skill training was Rp.
capacity for the branch management as well as
1,779,079,712.
in perception building of the banking operational
knowledge in aiming the maximum achievement.
•
Training Materials & Target Audience
Training materials conducted in 2012 were in line
Bank Pundi also conducted training for Funding
with Bank Pundi needs. Therefore, both the technical
Officer, which included Junior, Middle, and Senior
skills and soft skills training materials are in various
Funding Officer. This is a comprehensive training
types.
program on Bank Pundi general information and
to educate the knowledge related to their daily
For example, Bank Pundi held “Branch Office
activities, as well as to expand the mindset of the
Management Program” (BOMP) for Area Business
funding officer on market penetration.
Lending Managers (ABLM) and Branch Managers
PT. Bank Pundi Indonesia, Tbk.
61
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Human Capital
•
Partnership
Bank Pundi cooperates with numbers of parties
Pundi needs and training related to the jobs of the
in providing the training, either as individual or
employee, such as:
institutional party that competency and capacities in
-
Team Leader Development Program
their respective expertise. Through this cooperation
-
Train The Trainers for Credit Reviewer in all
New training programs, in accordance with Bank
the employee knowledge and competence will
branches
increase upon the training completion.
-
•
Training Program for 2013
-
QA Training – Internal Audit Working Unit
Trainings plan to be conducted in 2013 are as follow:
-
Leadership for Division Head
Train The Trainers for Bank Pundi’s internal
instructors.
To continue to previous trainings in 2012, such as:
-
Pundi Management Training Program
CODE OF CONDUCT
-
Leadership Training
Code of Conduct is a guide for Bank Pundi’s employees
-
Funding Officer Training Program
in of values, business ethic, working ethic, commitment,
-
Credit Review & Appraisal Certification
and enforcement to company’s regulation for in running
-
Risk Management Certification
the business, as well as in interaction with stakeholders.
-
Account Officer Acceleration Training Program
Corporate culture and Code of Conduct is applied in
-
Branch Office Management Program
running the business as the guide for the management
-
Credit Administration Training Program
and employees in correspondence with the behavior,
PT. Bank Pundi Indonesia, Tbk.
62
Annual Report 2012
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Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Human Capital
act on business operation includes interaction with the
Bank stakeholders.
d. To share and transfer knowledge, skills to the
With the existence of corporate
subordinates, peers and building a spirit of
values and code of conduct, the employees’ behavior is
team work spirit, also to avoid unfair competition
expected to support and to stand out the Bank identity
amongst the team.
as corporation through the ethical behaviors performed
by the employees.
e. To be proactive in handling issues by having
an indepth thinking and prior to any decission
The implementation of the corporate values and code of
taken, conduct an analysis on the impact on
conduct are followed with the employee committment in
a certain action,
driving the Bank’s performance and to be leading aligned
corporate values guidelines.
and to respond within the
with the vission and mission which might resulted to build
an added value for the Bank also to be comply with the
f. To work on the scale of priorities scale, to
Good Corporate Governance management principles.
consider the cost and benefit of every activity
and always start with a business plan.
The guidelines of corporate culture and code of conduct
become the main guidance to behave and act by all
g. To personally appreciate and respect the
employee. The moral principles underlined in the code
existence of peers, co-workers based on
of conduct applies to all employee and are the main
the mutual interest without any distinction of
elements of the Bank culture which consists of:
family background, and issues of tribe, race or
religion.
1. WORKING AT BANK PUNDI ENVIRONMENT.
Behavior and attitudes which have to be shown by
h. To respect the privacy of fellow employees, and
every employee to be a professional in Bank Pundi
on their political views. Will not interfere with
as describe below:
family issues or reading private letters of other
a. To develop the knowledge, skills, and all
employees.
competencies required in their respective job
and open for new ideas.
i.
To recognize all aspects of the job, master the
data and information related to the issues within
b. To comply with the corporate governance
the respective assignment, and always strive
system and procedures also policies which
to give the best solution.
guided the daily tasks.
j.
To collect the accurate data, before making a
c. To be pro-active in providing inputs, ideas, and
decision, and to consider the views given by
new ways to build a more qualified, productive
all related party either it is an against or pro
and efficient result and also efficient in cost.
opinion and place the corporate interest above
the personal interests upon decisions making.
PT. Bank Pundi Indonesia, Tbk.
63
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Human Capital
2. SERVE BANK PUNDI CUSTOMERS.
a. Strictly prohibited in being compromised by
The following are attitudes and behaviors that must
gifts and
entertainment
be performed whileserving customers:
business opportunities) from the customer,
a. Understand the needs of the customers and
service providers for a personal interest in the
prospect customers by relationship building,
transaction between the company and the
and listen to their expectation and complain.
customer and service provider.
b. Shares the skills and knowledge with debtors
and potential
goods,
b. Avoid taking any advantage in dealing with the
Micro, Small and Medium
customers. Conduct a direct transactions with
Enterprises (SMEs) debtors to enhance their
customers without engaging any intermediaries
business and avoid business failure.
in order to know and identify the customer and
c. Respond to complaints and inputs from
in avoiding such fictitious transaction.
customers at the earliest by performing a
c. Reject any personal interest in using the position
positive attitude. Listen in an empathic manner,
to diseminate the Bank information to other
clarify the problem and provide proper solutions.
party and by selling confidential documents to
d. To immediately give response to any request
the external party.
from the customers and partners that may
d. Reject any external interference (vendors or
addressed to the bank by correspondence,
prospect vendors) on the decission making that
telephone, fax, e-mail and internet.
potentially provide the interest of the external
e. To avoid the customers or prospect customers
and personal interest which against the internal
experience a late response in having the Bank
rule of Bank Pundi.
service.
f.
(money,
e. Reject offerring, providing or receiving the
To avoid any strong argument with the customers
unreasonable entertainment to or from third
g. To prioritize the customers added value for on
parties (customers, vendors).
every offered products and services offered.
f. Prohibited in using the company facilities
h. To prioritize quality service, manage the
wiithout permit and doing the personal business
cleanliness of customer service area.
i. To
provide
accurate
prices
within the official working hours.
information,
and avoid a misrepresentation or misseling
4. RUNNING POLITICAL RIGHTS AS CITIZENS AND
information regarding the benefits of bank
RESPONSIBILITIES AS A BANK PUNDI EMPLOYEE
products and services for customers.
a. Prohibited to conduct any political activities
j. To prioritize mutual benefit in customers
within the official working hours.
transactions.
b. Prohibited to use Bank Pundi’s facilities,
attributes, symbols or other matter relating
3. AVOID THE CONFLICT OF INTEREST BETWEEN
to Bank Pundi identity for political activities
PERSONAL INTEREST AND BANK PUNDI
(marches, campaigns, speeches)
Attitudes and behaviors that must be posed by the
c. Prohibited to take the position or authority
employee in to avoid any conflict of interest between
in influencing or enforcing other employee
employees and Bank Pundi.
to participate in any activities related to the
interests of his / her political activities.
PT. Bank Pundi Indonesia, Tbk.
64
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
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Management Responsibility
for Annual Report
Human Capital
5. COMPANY AND DATA INFORMATION
6. MALPRACTICES OR FRAUD PREVENTION IN
Behaviors and actions in making and keeping the
BANK PUNDI.
Bank data and information is as follow:
a. To comply with all the provisions contained in
a.
To record and report all information and customer
the Company Regulations.
data appropriately, and not to put the customer
b. To comply with Bank Pundi Internal Rules, Bank
records in places that allow unauthorized
Indonesia Regulation, Center for Financial
people overlook, record or replicate it.
Transaction Reports and Analysis Center
(INTRAC) or PPATK and other legislation.
b. To report to the competent supervisor upon
c. To report suspicious activity. Employees must
having pressure from any parties which against
immediately report to the Compliance / KYC
the recording procedures or any contrary
Unit, on suspicion of money laundering.
matters related with
Bank Pundi internal
d. To know your customers and their activity
policies, Bank Indonesia Regulation and other
/ business in order to identify transactions
applicable Laws.
that are inconsistent or illegal transactions or
activities that are different from their normal
c.To
maintain
confidentiality
of
customer
pattern.
information and data at any times, not to discuss
the matter on public places (e.g. in elevators,
7. STATEMENT OF CORPORATE CULTURE OF THE
rest rooms, corridors, etc.) and not to provide
MANAGEMENT AND EMPLOYEES.
information both verbally and in writing about
As the evidence of compliance and the integrity
customers and prospect customers to any other
of each personal within the Bank as well as the
parties including friends, relatives,members of
commitment implementation towards the corporate
his / her own family that could harm customers.
values and code of conduct application, it is therefore
requires every employee to sign the evidence and
d. Prohibit to directly or indirectly disseminate the
compliance on Statement of Corporate Culture. The
employee salary information, loans, and other
employees must have overall understanding of the
information that is personal and confidential to
values in details and accept all the rules as written
employees and to the Bank external party.
in the hand book provided by the Bank to each
employee.
e. Prohibit to bring home or place in the un-proper
place the customers document that enable any
external party took advantage of the situation
and have the documents.
f. Responsible to maintain the confidential data
and information and never take advantage of
the data and information for personal interest
in making transaction with external (insider
trading).
PT. Bank Pundi Indonesia, Tbk.
65
Annual Report 2012
Management
Discussion and Analysis
“I appreciate the services provide by Bank Pundi and their concern on
micro industry”
Sabarno
(Herbal Trader, Pondok Labu Market, South Jakarta)
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
The following analysis and discussion should be read in
Market Supervisory Agency and Financial Institution
conjunction with annual financial statements for the year
(Bapepam-LK) principles no. VIII.G.7 on “Financial
ending 31st December 2012 and 2011 included in this
Report Guidance”. This report has been audited by an
Annual Report. The financial statements were prepared
independent auditor (KAP) Kosasih, Nurdiyaman, Tjahjo
in accordance with the Accounting and Reporting
& Partners, member of Crowe Horwath International.
Guidelines
in
Indonesia
and
Indonesian
Capital
PT. Bank Pundi Indonesia, Tbk.
68
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Financial Review
The growth strategy in 2012 marked the Bank’s first profit
In general, the Bank performance achievement was
after experiencing losses on the previous years since
still align with the applied roadmap of the business
the acquisition from Bank Eksekutif and micro financing
transformation.
business transformation application. Net Profit After Tax
although, some indicator was still below the Bank
(NPAT) was Rp. 46.86 billion, increased 131.83% from
Business Plan of 2012, indeed, the trend was improving.
Business
was
sustainable
growth,
Net Loss of Rp. 147.25 billion in the previous year.
(in million rupiah)
RBB 2012
2012
2011
TREND
Asset
8,180,902
7,682,938
5,993,039
Improved
Loan
6,562,315
5,654,001
3,554,336
Improved
Third Party Fund
7,132,951
6,756,642
5,322,511
Improved
205,448
46,865
-147,253
Improved
3.54%
9.95%
9.12%
Declined
Net Profit After Tax
NPL Gross
NPL Net
3.54%
4.81%
3.95%
Declined
ROA
4.12%
0.98%
-4.75%
Improved
ROE
37.93%
9.52%
-50.55%
Improved
NIM
Operating Expense to
Operating Income
LDR
17.84%
16.64%
8.20%
Improved
84.04%
97.77%
118.69%
Improved
92.00%
83.68%
66,78%
Improved
KPMM (CAR)
11.83%
13.27%
12,02%
Improved
Some of its financial ratio like CAR, LDR, ROA, ROE and
In 2012, Bank Pundi succeeded to book an improved
Operating Expense to Operating Income ratio were also
financial performance as indicated on the loan
improved. The NPL net was slightly deteriorated, yet, It
outstanding and third party fund growth, an improved
was still maintained below the maximum requirement
operational efficiency. NPAT was booked at Rp. 46.86
by Bank Indonesia. Although the Bank Business Plan
billion, increased of 131.83% compare to 2011 whereas
of 2102 was not fully achieved, the growth was still on
the Bank booked a loss of Rp. 147.25 billion.
track and align with the Bank business transformation
roadmap.
PT. Bank Pundi Indonesia, Tbk.
69
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Financial Review
(in million rupiah)
Statement of Income
31 DECEMBER
COMPREHENSIVE INCOME (LOSS)
OPERATING REVENUE AND EXEPENSES
Interest Income and Expenses
Interest Income
Interest Expenses
Interest Income - net
Other Operating Income
Administrative
Gain on Sale of securities
Others - net
Total Other Operating Income - net
TOTAL OPERATING INCOME
2012
2011
(Audited)
(Audited)
1,490,694
515,943
495,470
273,451
995,224
242,492
65,140
22,730
32,541
54,590
5,301
210
102,982
77,530
1,098,206
320,022
(Provision) reversal of impairment
Losses on financial assets - net
(171,833)
24,364
(Provision) reversal of impairment losses
(780)
6,007
General and Administrative
247,541
161,703
Personnel
606,499
358,302
854,040
520,005
NET OPERATING INCOME (LOSS)
71,553
(169,612)
NON-OPERATING EXPENSES - NET
(3,333)
(1,963)
68,220
(171,575)
on non-financial assets - net
Other Operating Expenses
Total Other Operating Expenses
INCOME (LOSS) BEFORE INCOME
TAX (EXPENSE) BENEFIT
INCOME TAX (EXPENSE) BENEFIT
Deferred
NET INCOME (LOSS)
Other comprehensive income (loss) Net gain (loss) from changes in fair value of
Available for sale securities
TOTAL COMPREHENSIVE INCOME (LOSS)
BASIC EARNING (LOSS) PER SHARE (Full Amount)
PT. Bank Pundi Indonesia, Tbk.
70
Annual Report 2012
(21,355)
24,322
46,865
(147,253)
(32,610)
29,262
14,255
(117,991)
4.90
(21.66)
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Financial Review
Interest Income
In 2012 Bank Pundi booked the interest income of Rp.
the rise of third party fund in 2012. This also reflects the
1.49 trillion or an increase of 188.93% compare to the
trust towards the bank is continuously increasing.
previous year at Rp. 515.49 billion. The increase was
driven by the rise of interest loan income due to the
Thereby Net Interest Income increased by Rp. 752.73
significant loan increase.
billion or 310.42% compare to 2011. However, the
increased in interest income was slightly compensated
Meanwhile, interest expense as of 31 December 2012
by the increased of interest expense following the
was Rp. 495.47 billion, an increase of 81.19% compare
increased in saving.
to 2011 at Rp. 273.45 billion. The increase was driven by
(in million rupiah)
31 DECEMBER
2012
2011
(AUDITED)
(AUDITED)
DESCRIPTION
Interest Income
Credit
Securities
Placement with Bank Indonesia and
other banks
AMOUNT
PERCENTAGE
1,441,059
24,125
455,057
29,557
986,002
(5,432)
216.68%
-18.38%
20,180
31,110
(10,930)
-35.13%
Current accounts with Bank
Indonesia and other banks
3,230
44
3,186
7,240.91%
Reverse Repo
2,100
175
1,925
1,100.00%
1,490,694
515,943
974,751
188.93%
INTEREST EXPENSES
Deposits From Customers
Time Deposit
Savings
Demand Deposits
Inter-bank call money
Premium of Deposits Insurance
Institution
NET INTEREST INCOME
PT. Bank Pundi Indonesia, Tbk.
460,800
19,208
1,051
99
243,180
9,738
1,219
-
217,620
9,470
(168)
99
89.49%
97.25%
13.78%
100.00%
-
15,168
(15,168)
-100.00%
14,312
4,146
10,166
245.20%
495,470
273,451
222,019
81.19%
995,224
242,492
752,732
310.42%
Amortization of Premium on
security
INCREASE/DECREASE
71
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Financial Review
Other Operating Income
Other Operating Expense
Other operating income increased Rp. 25.45 billion
Other operating Expense increase Rp. 334.03 billion or
or 32.83% which was driven by loan administration
64.24% because of increased in salaries benefit expense
income following to the increased in total throughout
as well as the general and administration expense.
2012. However, the increased was compensated by the
declining of gain on sale of securities bond in the treasury
Salaries and benefit expense rise because the Bank
total portfolio due to the unfavorable market condition.
business expansion in 2012 requires the completion
of 207 branches across the nation. In addition to that,
the enhancement of Special Asset Management (SAM)
Division also drove the salaries and benefit increased.
(in million rupiah)
31 DECEMBER
2012
2011
(AUDITED)
(AUDITED)
DESCRIPTION
Other Operating Income
Administration Income
INCREASE/DECREASE
Saving
397
267
130
48.69%
1,267
2,222
(955)
-42.98%
56
42
14
33.33%
Time Deposit
ATM
PERCENTAGE
Current Account
AMOUNT
1,868
1,382
486
35.17%
Credit
60,085
18,035
42,050
233.16%
Others
1,467
782
685
87.60%
65,140
22,730
42,410
186.58%
Other Operating Income
Gain on Sale of Securities
PT. Bank Pundi Indonesia, Tbk.
5,301
210
5,091
2,424.29%
32,541
54,590
(22,049)
-40.39%
102,982
77,530
25,452
32.83%
72
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Financial Review
Due to this condition, total employee increased from
The establishment of additional new branches operated
6,691 to 8,200. The Bank also increased the salary and
in 2012 also impact to the increase in general expense
benefit of the existing employee.
and administration. Depreciation of premises in 2012
also increased the general expense like office leasing,
vehicles and inventory rental.
(in million rupiah)
31 DECEMBER
DESCRIPTION
INCREASE/DECREASE
2012
2011
(AUDITED)
(AUDITED)
AMOUNT
PERCENTAGE
OTHER OPERATING EXPENSES
General And Administrative
Depreciation
57,862
22,963
34,899
151.98%
Leases
44,252
25,505
18,747
73.50%
Man power outsourcing
33,635
16,179
17,456
107.89%
Telecommunications
25,675
13,345
12,330
92.39%
Advertising, Promotion and Marketing
24,965
24,802
163
0.66%
Transportation dan travelling
15,483
10,275
5,208
50.69%
Electricity, water, and gas
10,527
6,649
3,878
58.32%
Office supplies
7,103
8,437
(1,334)
-15.81%
Contribution and Administration
2,830
1,726
1,104
63.96%
Tax and dan Licenses
2,230
3,010
(780)
-25.91%
Amortization of software
1,941
604
1,337
221.36%
Repair and maintenance
1,766
2,293
(527)
-22.98%
Loan Collection
1,382
12,988
(11,606)
-89.36%
Professional fees
1,334
1,969
(635)
-32.25%
Insurance
1,304
498
806
161.85%
15,252
10,460
4,792
45.81%
247,541
161,703
85,838
53.08%
Salaries and wages
365,143
237,692
127.451
53,62%
Social security cost
Others
Personnel Expenses
200,919
83,767
117.152
139,85%
Others/Post-Employment benefits
23,211
21,180
2.031
9,59%
Trainings
17,226
15,663
1.563
9,98%
606,499
358,302
248.197
69,27%
854,040
520,005
334.035
64,24%
OTHER OPERATING EXPENSES
PT. Bank Pundi Indonesia, Tbk.
73
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Financial Review
Operational Income and Profit before Tax
Total Asset
The overall operational income boosted Bank Pundi
(in billion Rupiah)
profit in 2012 of 142.19% or became Rp. 71.55 billion
from previously, loss at Rp. 169.61 billion in 2011.
7,682.94
8,000.00
Profit before tax was achieved at Rp. 68.22 billion, an
7,000.00
increase of 139.76% from a loss of Rp. 171.57 billion in
6,000.00
2011.
5,000.00
5,993.04
4,000.00
Net Profit After Tax (NPAT)
3,000.00
After the deduction of income tax, the Bank NPAT for
2,000.00
the year 2012 reached Rp. 46.86 billion increased
1,492.17
1,425.58
1,561.62
1,000.00
131.83% from 2011 which was a loss of Rp. 147.25
billion. However, the Allowance for Impairment Loss still
affected the profit achievement. Micro loan expansion
2008
2009
2010
2011
2012
and the remaining non-performing loan of the ex-legacy
Bank Eksekutif which was postponed due to the legal
issue drove a higher Allowance for Impairment Loss.
Current Account with Bank Indonesia
Current account with Bank Indonesia increased 12% in
Earnings Per Share
conjunction with increased of the Bank third party fund.
In 2012 Bank Pundi booked the earnings per share of
Current account with Bank Indonesia are provided to
Rp. 4.80, improved from the previous year of 2011 at a
fulfill Bank Indonesia requirements on minimum reserve
loss of Rp. 21.66 per share.
requirements (GWM).
Total Asset
Current Account with Other Bank
Total asset increased Rp. 1.69 trillion or 28.20% compare
Current account with other bank increased Rp. 40.29
to the previous year. This was driven by loan (net)
billion for cash management in order to minimize the
increased of Rp. 2,020.39 billion or 60.53%, current
Bank in keeping the cash money.
account with Bank Indonesia of Rp. 56.18 billion or
12.09%, receivable interest income of Rp. 45.38 billion
Total Loan
or 88.13%, current account with other bank of Rp.
In 2012, total loan (gross) reached Rp. 5.65 trillion or
40.29 billion or 409.16%. However, the increased was
an increase of 59.07% from 2011 at Rp. 30.55 trillion.
compensated by the significant decline on securities at
Out of the total loan, micro loan hold Rp. 5.23 trillion
Rp. 295.89 billion or 59.25%, reverse repo of Rp. 125.39
and was consisted of approximately 99 thousand micro
billion or 100%, book value of fixed asset at Rp. 24.39
entrepreneur. The remaining was the commercial loan
billion or 7.01% and asset deferred tax of Rp. 21.35% or
which was the previous portfolio of the ex-legacy Bank
20.51%.
Eksekutif. Increased on micro loan was Rp. 2.12 trillion
PT. Bank Pundi Indonesia, Tbk.
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Annual Report 2012
Management Discussion & Analysis
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Corporate Information
Management Responsibility
for Annual Report
Financial Review
or 68.27%. In the 2012, the Bank expanded the loan
Pundi Perunggu and Pundi Perak turned out as a
maximum plafond to Rp. 350 million from previously Rp.
superior product in lending throughout 2012, those
200 million as an effort to grab more market penetration.
are loan facilities ranging from Rp. 5 million to Rp.
By having the new plafond size, Bank is expected to
350 million. In 2012, Bank Pundi also launched the
seize the new market ranging (>Rp. 200 million up to Rp.
Agribusiness
350 million) and maintain the customers with maximum
for agribusiness related which offers the plafond
outstanding of Rp. 350 million thereby more micro
range of Rp. 5 million up to Rp. 200 million. Business
entrepreneurs enjoy the micro financing from the Bank.
implementation are strictly adhered to the prudential
The loan increases will also contributed to the increased
business in the business implementation.
Loan
(Kredit
Pertanian)
dedicated
of interest income.
Total Loan-Gross
(in billion Rupiah)
8,000.00
7,000.00
5,654.00
6,000.00
5,000.00
3,554.34
4,000.00
3,000.00
2,000.00
1,000.00
939.28
2008
1,036.06
612.75
2009
2010
2011
2012
(in million rupiah)
31 December
LOAN COLLECTION
Current
INCREASE/DECREASE
2012
2011
(Audited)
(Audited)
AMOUNT
PERCENTAGE
4,636,141
3,132,574
1,503,567
48.00%
Special Mention
455,106
97,663
357,443
366.00%
Sub Standard
160,771
11,641
149,130
1281.08%
Doubt full
43,259
15,795
27,464
173.88%
Loss
358,724
296,663
62,061
20.92%
Total
5,654,001
3,554,336
2,099,665
59.07%
PT. Bank Pundi Indonesia, Tbk.
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liabilities and equity
Liabilities
allocated for micro loan which was aligned with corporate
Total liabilities increased Rp. 1,489.95 billion or 27.11%
message in the communication material that by being
compare to the previous year which was due to the
Bank Pundi customers, they will bring contribution to the
increase in third party fund of Rp. 1,434.13 billion in
welfare of the Indonesian micro entrepreneurs.
particular contributed by the increased in deposit of Rp.
1,264.80 billion. Promotions programs provided for the
In the midst of a tight interest rate competition, Bank
customers had succeeded in improving the Bank effort
Pundi was able to decrease a significant Deposit interest
to gain third party fund.
rate compare to the previous years.
Surprisingly, no
significant decline in the Bank third party fund following
the decline of deposit interest rate. As an effort to increase
Total Liabilities
(in billion rupiah)
the composition of low cost funding, Bank Pundi had
8,000.00
added more product feature on saving, and enhanced
7,028.75
services as well as declining the administration fee on
7,000.00
Pundi Saving. The customers welcome these initiatives
5,529.80
6,000.00
and affected to the significant growth of both numbers of
5,000.00
funding customers and third party fund as reflected in the
4,000.00
following graphic.
1,472.72
3,000.00
2,000.00
1,404.00
Third Party Fund
1,305.06
1,000.00
(in billion Rupiah)
2008
2009
2010
2011
8,000.00
2012
6,756.64
7,000.00
Third Party Fund
6,000.00
As of 31 December 2012, the third party fund which was
5,000.00
composed of Current Account, Saving and Time Deposit
4,000.00
reached Rp. 6.75 trillion or a growth of 26.94% from the
5,322.51
3,000.00
previous year of Rp. 5.32 trillion. This achievement also
2,000.00
reflected the growth of customer trust toward the Bank
1,322.72
1,308.02
2008
2009
1,159.82
1,000.00
was getting better. The Third Party Fund structure was
indeed still dominated by the Time Deposit, considering
that Bank Pundi was still on the business transformation
2010
2011
2012
stages whereas liquidity maintenance becomes priority.
Moving forward, saving product feature will be redesign
with additional features to attract the customers, and as
Equity
the effort to improve the funding structure. Below is the
In 2012, Bank Pundi total equity increased 41.22% higher
Bank funding structure:
than the 2011 position at Rp. 463.24 billion which in
particular was driven by the increased of issued and fully
Time Deposit
Rp. 6.17 Trillion (91.34%)
paid-up capital resulted from the Rights Issue III. Thus,
Saving
Rp. 552.65 Billion (8.18%)
total equity became Rp. 654.18 billion in 2012. Additional
(0.48%)
of equity resulted from Rights Issue III was Rp. 176.69
Current Account Rp. 32.40 Billion billion consisted of an increased Paid Up Capital totaling
Deposito
Berbunga-bunga,
became
the
Rp. 149.66 billion and Additional Paid in Capital at Rp.
superior
27.03 billion.
program for funding and has given major contribution on
the third party fund increased. The Third Party Fund was
PT. Bank Pundi Indonesia, Tbk.
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Liabilities and Equity
Capital Structure
The Bank Capital Adequacy Ratio as per 31 December
As the effort to maintain the Bank Capital Adequacy Ratio
2012 increased 56.32% or equivalent of Rp. 243,233
above the minimum requirement of Bank Indonesia, Bank
million becoming Rp. 675,133 million compare to the
Pundi increased its Core Capital and Supplementary
previous year. The increased was also due to the
Capital. The earning capitalization become the bank
increased of Core Capital through Rights Issue III result
initiative to increase the Core Capital while sub-debt and
and Retain Earnings.
or loan with equity conversion option for increasing the
Supplementary Capital.
Since 2010, the Bank has conducted 3 Rights Issue to
strengthen the capital structure, as describe below:
(in million rupiah)
CORPORATE ACTION
EFFECTIVE
IPO
TOTAL SHARES
TOTAL AMOUNT
June 2001
853,750,000
85,375,000,000
Rights Issue I
July 2010
5,122,500,000
512,250,000,000
Rights Issue II
September 2011
3,282,262,230
328,226,223,000
Rights Issue III
September 2012
TOTAL
1,496,604,923
149,660,492,300*)
10,755,117,153
1,075,511,715,300
*) the offered share price on Rights Issue III was Rp. 120,- per shares which resulted to the total fund gain from Rights
Issue III (after the deduction of shares issuance cost) became Rp. 176.69 billion. The amount of Rp. 27.03 billion was
allocated for Additional Paid in Capital.
PT. Bank Pundi Indonesia, Tbk.
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Financial Ratio
(in million rupiah)
Financial Ratio (%)
2008
CAR-including Credit Risk, Operation
Risk and Market Risk
2009
2010
2011
2012
9.34
8.02
41.42
12.02
13.27
Loan to Deposits Ratio
71.01
79.21
52.83
66.78
83.68
ROA
(2.00)
(7.88)
(12.90)
(4.75)
0.98
ROE
(36.30)
(135.69)
(84.44)
(50.55)
9.52
Non Performing Loan - Bruto
15.49
27.91
50.96
9.12
9.95
Non Performing Loan - Net
14.57
20.51
4.03
3.95
4.81
7.00
6.91
3.51
8.20
16.64
111.70
150.90
157.50
118.69
97.77
Net Interest Margin
Operating expenses to Operating
Income
Capital Adequacy Ratio (CAR)
Bank Indonesia provides the requirement on Capital
contributed from the operational income in 2012 whereas
Adequacy Ratio. By the year end of 2012, the Bank’s
in 2012 the Bank still experience a loss.
CAR was 13.27% compare to the year of 2011 at
12.02%. To enable the growth of productive asset as
Return on Equity
well as establishing a sound capital structure, the Bank
ROE at 31 December 2012 was 9.52% while last 2011
conducted the Rights Issue III on September 2012.
was -50.55%. The improved ROE was due to the
increased in net profit.
Bank Indonesia requires the Bank Capital Adequacy
Ratio in between 9% - 10%. By having CAR at 13.27%,
Non-Performing Loan (NPL)
enabling the Bank capital structure in anticipating the
The NPL-net ratio was slightly deteriorated, however, it
market risk, credit risk and operational risk because
was still maintained below the maximum requirement
CAR level was above the minimum requirement of Bank
of Bank Indonesia at 5%. The NPL-net became 4.81%
Indonesia. Bank Pundi is adhered to build a sound
by the end of 2012 from previously at 3.95% in 2011.
capital in order to build investor, customers and market
Meanwhile the NPL-gross became 9.95% in 2012 from
confident, as well as to support the future business
previously at 9.12% in 2012. The decline in loan quality
development.
was driven among which by the legal issues which
became the obstacle in the settlement process of non-
Loan to Deposit Ratio (LDR)
performing loan (ex-legacy Bank Eksekutif). Some micro
LDR rose 16.9% became 83.68% compare to the
loan account was also slightly deteriorated.
previous year at 66.78% due to the loan growth. This also
reflect the improving intermediary function of the Bank.
Moving forward, Bank will drive the function of Special
This ratio level was also above the average LDR ratio
Asset Management to focus on micro loan non-
determined by Bank Indonesia at 78.0%.
performing loan settlement. Therefore, in the coming
future, the loan quality will be maintained.
Return on Asset (ROA)
As per 31 December 2012, ROA was 0.98% compare
to the previous year at -4.75%. The improvement was
PT. Bank Pundi Indonesia, Tbk.
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Financial Ratio
Net Interest Margin (NIM)
Throughout 2012, there was 20 additional new branches
NIM was also improved in 2012, where the ratio was
consisted of:
16.64% compare to the year of 2011 at 8.20%. The
3 Branch Offices (KC):
improvement was driven by the increase in micro loan. In
addition, the Bank was capable in adjusting the saving
NO.
and deposit interest rate.
BRANCH OFFICE (KC)
DATE
1
KC Banjarmasin
Ratio of Operating Expense towards Operating
2
KC Samarinda
6 January 2012
1 March 2012
Income
3
KC Cirebon
1 August 2012
The Operating Expense Operating Income ratio became
97.77%, improved, compare to the previous year at
Sub-Branch Offices:
118.69%. This reflected the management effort to
gradually decrease the ratio although it was still above
NO.
90%. However, the ratio trend was continuously declining
SUB-BRANCH OFFICE
(KCP)
DATE
1
KCP Banjarnegara
2 January 2012
2
KCP Muarobungo
3 January 2012
3
KCP Sorolangun
4 January 2012
4
KCP Batang
9 January 2012
below 90%.
5
KCP Pekalongan
9 January 2012
6
KCP Bumiayu
9 January 2012
Manpower expense hold the largest portion of the
7
KCP Brebes
9 January 2012
8
KCP Pemalang
9 January 2012
employee in 2012.
9
KCP Lubuk Linggau
25 January 2012
10
KCP Cianjur
1 February 2012
Allowance for Impairment of Financial Assets to Total
11
KCP Garut
1 February 2012
Productive Assets (CKPN)
12
KCP Cibadak
10 February 2012
Allowance for impairment of financial assets to total
13
KCP Ciranjang
12 June 2012
productive assets in 2012 increased to Rp. 79.27 billion
14
KCP Kroya
18 June 2012
following the significant loan increased and NPL. NPL-
15
KCP Ketahun
1 August 2012
gross increased compared to the previous year.
16
KCP Patrol
1 October 2012
17
Ladies Branch Makassar
8 October 2012
compare the previous years. The business expansion
stages drove the high ratio of the Bank Operating
Expense towards Operating Income, yet, it is expected
that within few years ahead this ratio will be decline up
Operating Expense because the increase of Bank
Material Ties for the Investment of Capital Goods
There was only 1 (one) investment of capital goods
In addition to branch opening, the Bank also invested
transaction using foreign currencies in 2012. Treasury
37 units ATM attached to the branch office and making
module was bought for IT investment under total
total number of ATM as per 31 December 2012 became
transaction of US$ 374,728.
68 units.
Capital Expenditures and Material Commitments
Conflict of Interest Transaction
Related to Capital Expenditure
Bank Pundi did not make any transactions that contained
Capital expenditures was allocated for branch network
a conflict of interest during the fiscal year of 2012 as
development and IT infrastructure in order to support the
stated in the BAPEPAM-LK No. IX.E.1 regulation on
Bank business expansion through opening new branch
“Conflict of Interest Transaction”.
office and ATM. By having wide branch network, the
Bank will be more accessible by the customers.
PT. Bank Pundi Indonesia, Tbk.
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Financial Ratio
Currency of Denomination
portion. While percentage of saving account
Rupiah becomes the major currency of denomination
from related parties was 0.35% and time-deposit
at the Bank because most capital goods were provided
at 0.44% where mostly were the time-deposit of
by domestic market. However, there was also few
PT. Asuransi Jiwa Recapital, PT. Aetra Air Jakarta
transaction used US Dollar currency in providing IT
and PT. Recapital Asset Management.
infrastructure both hardware and software but the value
was not significant.
Other Material Information
In 2012 no other material informations
Material Information and Facts that Occurred after the
date of the Accountant’s Report
Impact of interest rate changes to Bank’s performance
No material information and facts that occurred after the
In 2012, the Bank loan interest rate was relatively stable,
date of the Accountant’s report.
meanwhile, Bank Pundi also decreased the funding
interest rate to improve the performance as reflected on
the profit gained.
Material information on Transactions with Related
Parties
Bank Pundi ensure that the transaction with related
Last Updated of Statement of Financial Accounting
parties were conducted based on transparency and
Standards and the Impact of the Changes
fairness. All the transaction with related parties had been
In 2013, the implementation of Statement of Financial
conducted according to the requirement and procedures
Accountant Standard (SFAS) No.55 (Revision 2011) on
applied in the Bank, and refer to the transparency and
Financial Instrument Recognition and Measurement,
fairness principles.
and SFAS no.50 (Revision 2010) on Financial Instrument
Presentation were still in the final stages. To support
The following are the transaction occurred in 2011
the implementation, Bank provided the appropriate
between Bank Pundi and its related parties and in detail
technology system that covers the Accountant Policies
is stated in the Audited Report on notes 33:
and other Accountant Standards. The Accountant
Policies and Accountant Standards were defined for the
•
PT. Asuransi Jiwa Recapital (Relife) provided
Bank reference during its application.
services on Employee Health Insurance to cover the
health insurance of the employee. Employee health
The Financial Accounting Standard Body (DSAK) had
insurance expenses as per 31 December 2012 was
issued new accountant standards in 2012 however
Rp. 63.3 billion.
as of this point no financial accounting standardshas
significant impact towards the corporate financial
•
PT. Restyle Concept made an agreement for office
report. Details on accountant standards changes was
building renovation in 2012 at Rp. 1.95 billion, also
discussed on the Notes 2 of the audited financial report
lease agreement of office space for Adityawarman
of Bank Pundi.
sub-branch for a period of 12 months from February
2012 to February 2013 for Rp. 1.21 billion and head
Dividend
office for a period of 12 months from September
Bank Pundi ultimate shareholders has committed not to
2011 to August 2012 was Rp. 651 million.
distribute any dividends for the fiscal year of 2102 in order
to enable Bank Pundi strengthen its capital structure for
•
The percentage of current account from related
the future growth. The net profit would also be allocated
parties was 29.52% where PT. Berau Coal and
for supporting the future business growth.
PT. Recapital Asset Management was the largest
PT. Bank Pundi Indonesia, Tbk.
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Financial Ratio
Realization of Rights Issue III Fund Allocation
Business Prospect in 2013
Rights Issue III was conducted on 29 September 2012
Business segment related to domestic market has a
further to the approval of BAPEPAM LK as stated in the
promising prospect in the coming years because the
letter no.S-10485/BL/2012 dated 30th August 2012 on the
Indonesian economy was driven mostly by the domestic
Announcement of the Effective Registration Statement.
market. For the coming years, this condition is predicted
The Rights Issue III raised the total fund of Rp. 179.59
to be sustained as reflected by the increase in per capita
billion. After the deduction of shares issuance cost, the
income of middle class, the decline of poverty and the
Rp. 176.69 fund was allocated by the Bank for:
rise of productive human resources.
1. Approximately 77% for capital expenditure (capex)
Branch Office and Sub Branch Office, covering:
Bank Pundi will take the advantage of this momentum,
a. Approximately 15% (fifteen percent) for office
because the Bank focus on micro financing whereas
building renovation
majority is related to the domestic market. Bank business
b. Approximately 1% (one percent) for office
prospect in Micro, Small and Medium Entrepreneurs is
leasing
then very promising in line with Bank Indonesia prediction
c. Approximately 61% (sixty one percent) for
inventory
(infrastructure,
furniture,
that the MSME loan growth by the end of 2013 will grow
office
significantly or at least the same with in 2012 at 34%. The
equipment and IT framework).
projection is supported by the national economy growth
2. The remaining 23% for working capital to increase
projection in 2013 at 6.8% and loan growth of banking
the micro loan.
industry above 25%.
The Rights Issue III fund had been fully utilized as
planned.
PT. Bank Pundi Indonesia, Tbk.
81
Annual Report 2012
Corporate Governance
Report
“Bank Pundi is neighboring with my store, and they really support
me with my intention to grow the business and establish the
partnership approach”
Ong A Long
(Nissan Spare Part Traders, Cipete Market, Kebayoran, South Jakarta)
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Being a bank that continuously grow, Bank Pundi ensure
Bank Pundi is aware that a consistent implementation of
that corporate governance has been implemented
GCG will strengthen the Bank competitiveness, maximize
accordingly. Therefore, Bank Pundi is fully committed to
the Bank value, managing an efficient, effective risk
implement Good Corporate Governance (GCG) within all
and resources. GCG implementation is also believed
levels in the organization and conduct it in accordance
to strengthen the stakeholders trust toward the Bank
to numbers of policies and regulations.
therefore, the Bank may operate and grow sustainably
over the long term.
PT. Bank Pundi Indonesia, Tbk.
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5.Delegated
GENERAL MEETING OF SHAREHOLDERS
authority
to
the
Board
of
During 2012, Bank Pundi held 2 (two) General Meeting of
Commissioners to determine the salary and
Shareholders consisting of:
other benefit to the Directors for the year 2012.
I. Annual General Meeting of Shareholders (AGMS),
6. Approval for the discharge of all the current
convened on May 14, 2012 with the following
resolutions:
Directors
1. Approved and ratified the Bank’s Annual Report
immediately after the meeting was closed.
and
Board
of
Commissioners
for the financial year ended on December
31, 2011, including the Board of Directors
Furthermore, the meeting proposed to assign:
report and supervisory report from Board of
- Mr. Endriartono Sutarto as the President
Commissioner concurrently as Independent
Commissioners.
Commissioner
-
2. Approved and ratified the Financial Report
Mr. Dedy Rifdy Ramsey as Commissioner
- Mr.
of the Bank for the financial year ended on
I
Goesti
Viraguna
Bagoes
Oka
as
Independent Commissioner
December 31, 2011 which has been audited
by the Public Accountant Firm of Kosasih,
-
Mr. Gandhi Ganda Putra as President Director
Nurdiyaman, Tjahjo & Rekan as stated in
-
Mr. Teguh Wiyono as Director
its report No. KNT & R-C/0010/12 dated 19
-
Mr. Beni Nurtantijo as Director
March 2012 with the opinion of “fairly without
-
Mr. M. Puguh Djiwanto as Director
any objection supported with explanation
-
Mr. Ramono Sukadis as Director
paragraph” which therefore grants full release
and discharge (acquit et de charge) to all
The assignments are to be effective immediately
members of the Board of Directors and the
after the meeting was closed. The appointment is for
Board of Commissioners for their management
4 (four) years tenure or by the time when the Annual
and supervisory actions in 2011.
General Meeting of Shareholders in 2016 is closed.
3. Delegated authority to the Directors, with
Therefore, soon after the closing of the meeting, the
subject to the approval from the Board of
composition of the Board of Commissioners and
Commissioners, to appoint a Public Accounting
Directors for the duration of 4 (four) years’ tenure,
Firm listed in BAPEPAM – LK to audit the Bank’s
which therefore, will be due by the time when the
Financial Statement for the fiscal year ended
Annual General Meeting of Shareholders in 2016 is
on December 31, 2012, and delegating the
closed, are as follows:
Directors to determine the audit fees and other
related
requirements on the appointment
process.
-
President Commissioner:
Bapak Endriartono Sutarto
(Concurrently as the Independent Commissioner)
-Commissioner:
4. Delegated authority to the Ultimate Shareholder
in determining the salary or honorarium and
Mr. Dedy Rifdy Ramsey
other benefit for the Board of Commissioners
-
Independent Commissioner:
for the year of 2012.
Mr. I Goesti Viraguna Bagoes Oka
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Corporate Governance Structure
-
President Director:
Mr. Gandhi Ganda Putra
verse 2 and 3.
b. The issuance of new shares will be
-Director:
conducted through Right Issues IIIby
offering pre-emptive right for the existing
Mr. Teguh Wiyono
-Director:
shareholders. Each registered shareholder
who hold 100 (one hundred) shares with a
Mr. Beni Nurtantijo
-Director:
nominal value of Rp. 100,- (one hundred
rupiah) whose names are listed in the
Mr. M. Puguh Djiwanto
-Director:
Bank Shareholders Register List by 11
September 2012 up to 16.00 hours, was
Mr. Ramono Sukadis
entitled to 27 pre-emptive rights, where 1
II. Extraordinary General Meeting of Shareholders
pre-emptive right entitled to acquire 1 new
(EGMS):
shares with a nominal value of Rp. 100 per
Convened on August 30, 2012 with the following
share for an offering price of Rp. 120
resolutions:
1. Approved to conduct the Right Issue III with
c. Pre-emptive right certificate will be traded
Pre-Emptive Rights (HMETD) by increasing the
in Indonesia Stock Exchange and outside
issued and paid up capital with the following
the Stock Exchange in accordance to
terms and conditions:
Bapepam Regulation No.IX.D.1 within a
a. Maximum of 2,499,798,302 (two billion
period of not more than thirty trading days
four hundred ninety nine million seven
starting on 13 September 2012 until 24
hundred ninety eight thousand three
September 2012. New shares recording
hundred and two) common shares with
date was 13 September 2012.
a nominal value of Rp. 100 (one hundred
rupiah) per share, with the offered price of
d. After the deduction of shares issuance cost, the
Rp. 120 (one hundred and twenty rupiah) per
fund raised from Right Issue III was fully utilized
share, thereby, increased the issued and fully
according to Right Issue III Prospectus as follow:
paid capital from 9,258,512,230 (nine billion
1. Approximately 77% utilized for capital
two million two hundred fifty eight million five
expenditure in branch offices and sub-
hundred twelve thousand and two hundred
branch offices, comprises of:
thirty) shares or Rp. 925,851,223,000,- (nine
- Approximately 15% for branch
hundred twenty five billion eight hundred fifty
renovation
one million and two hundred twenty three
- Approximately 1% for branch
thousand rupiah) to become 11,758,310,532
(office) leasing
(eleven billion seven hundred fifty eight million
- Approximately 61% for inventory
three hundred ten thousand and five hundred
(infrastructure,
thirty two) shares or Rp. 1,175,831,053,200,-
supplies, and IT hardware) 2.
(one trillion one hundred seventy five billion
2. Approximately 23% utilized
eight hundred thirty one million and fifty three
for working capital to increase the
thousand two hundred rupiah) thus amend
MSME’s loan.
the Bank’s Article of Association article 4
PT. Bank Pundi Indonesia, Tbk.
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furniture,
office
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Corporate Governance Structure
e. Other requirements related to the Right Issue III
Furthermore, the Bank will submit the realization
could be read on the published Prospectus.
report of the Right Issue III fund allocation to all
shareholders through the Annual General Meeting
f. Regulations on Capital Market, the government
of Shareholders and Bapepam-LK. In addition,
of Republic of Indonesia, the Bank’s Article of
the Bank will also provide a periodic report in
Association and Indonesia Stock Exchange were
accordance with Bapepam regulation No. X.K.4
applied in the Right Issue III.
included in the Appendix of the Bapepam-LK No:
Kep-27/PM/2003 dated July 17, 2003 regarding
g. The Bank has filed a Registration Statement and
Realization Report and Right Issue Fund Allocation.
Amendment and or additional information on
the Registration Statement to the Capital Market
Supervisory
Agency
and
Financial
2. Approved to amend Article 16 verse 6 of the Bank‘s
Institution
Article of Association regarding Directors authority.
(Bapepam-LK), respectively through Letter No.
333/DIR-BPI/VII/12 -07-2012 dated July 27 2012
To conclude, the Article 16 verse 4, Bank’s Article of
and letter No. 381/DIR-BPI/VIII/12 dated August
Association will be as follows:
23, 2012 and the Bank has received approval letter
from Bapepam-LK No.S-10485/BL/2012 2012 dated
Duties and Responsibilities of Directors are:
August 30, 2012 regarding Notice of Approval of the
The following Directors actions must obtain
Registration Statement.
written approval from the Board of Commissioner
and oblige to the regulations:
By having of Right Issue III implementation, the Meeting
a. Provide loan facilities or other banking
approves the following:
facilities on behalf of the Bank:
a. Delegated authority to the Directors to conduct the
1. To related parties as stipulated in Bank
Right Issue III
Indonesia Regulation on commercial
b. Delegated authority to the Directors to state under
banks legal lending limit regulation, or
the independent notary act regardingthe increased
2. exceed the amount determined by the
of issued and paid up capital following the new
Board of Commissioners;
issued shares. Upon the registration of the new
shareholders, whose shares was resulted from Rights
b. Bind the Bank as a guarantor or underwriter
Issue III, therefore, the Bank Article of Association
of a loan (borgtocht), or to responsible for
of Article 4 verse 2 and 3 were changed including
the loan payments of other party:
the notification submission to Ministry of Justice and
1. related parties as stipulated in Bank
Human Rights as stipulated on the EGMSc.
Indonesia Regulation on commercial
banks legal lending limit regulation, or
c. Delegated authority to the Directors to perform all
2. exceed the amount determined by the
necessary actions to:
-
Register the Bank’s share in Collective Custody
in
-
Board of Commissioners;
accordance
with
Indonesian
Central
c. Sell or transfer or dispose any fixed
Securities Depository’s Regulation
assets including land rights (exclude the
Record the Bank’s share which were issued and
foreclosed collaterals) in an amount that
fully paid up to the Indonesian stock exchange
exceeds the amount determined by the
and
Board of Commissioners;
complying
with
the
Capital
Market
regulations
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receivable
the
Corporate Governance Structure
d.Write-off
accounts
of
Therefore the composition of the Board of the
Bank, that deviate from the provisions
Commissioners which will be due until the closing
and have been approved by the Board of
of the Annual General Meeting of Shareholders in
Commissioners;
2015, that will be held in 2016 are as follows:
e.Write-off
of
the
bank
non-collective
-
President Commissioner:
Mr. Endriartono Sutarto
(Concurrently as Independent Commissioner)
receivables;
-Commissioner:
f.
Take part or participate, in discharging some
Mr. Dedy Rifdy Ramsey
or all of the Bank investment / other entity or
-
Independent Commissioner:
setting up a new company/business entity
Mr. I Goesti Viraguna Bagoes Oka
that is not related in loans recovery program
in accordance with the prevailing law;
The composition of the Board of Commissioners
after the appointment of Mr. Drs. Paulus Wiranata
g. Borrow money (exclude fund raising as
obtain approval from Bank Indonesia through the fit
regulated in article 3 verse 2a of the Bank’s
and proper test, which will be due upon the closing
articles of association) or obtain bank
of the Annual General Meeting of Shareholders in
loan facilities or other bank facilities that
2015, that will be held in 2016, is as follow:
resemble or resulting in borrowing money
-
President Commissioner:
from other parties that exceeds the amount
Mr. Endriartono Sutarto
(Concurrently as Independent Commissioner)
determined by the Board of Commissioners;
-Commissioner:
Mr. Dedy Rifdy Ramsey
guarantee the Bank’s net assets, either
-
Independent Commissioner:
in one transaction or several transactions
Mr. I Goesti Viraguna Bagoes Oka
cumulatively, stand alone or associated
-
Independent Commissioner:
h. Sell or transfer or dispose the rights or
Mr. Drs. Paulus Wiranata
with one another in one financial year, that
exceeds the amount determined by the
Board of Commissioners;
Furthermore, delegation of authority to the Board of
Directors to state the changes of the composition of the
Furthermore, delegate of authority to the
Board of Commissioner in a separate notarial deed,
Board of Directors to state on a separate
after the appointment of Mr. Drs. Paulus Wiranata as
notarial deed on the amendments of the
Independent Commissioner and subject to the Bank
Article of Association as well as to provide
Indonesia approval through fit and proper test and
notification to the Ministry of Justice and
also to provide notification to the Ministry of Justice and
Human Rights of the Republic of Indonesia.
Human Rights of the Republic of Indonesia.
3. Approved the appointment of Mr. Drs. Paul Wiranata
BOARD OF COMMISIONERS
as the Independent Commissioner of the Bank, for
The Board of Commissioner Independency
the period of the remaining tenure of the other Board
The Board of Commissioner has complied with Bank
of Commissioners members. The appointment of
Indonesia Regulation, among others, include:
Mr. Drs. Paulus Wiranata became effective upon the
a. Board of Commissioners chaired by the President
approval from Bank Indonesia on the fit and proper
test.
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Corporate Information
Management Responsibility
for Annual Report
Corporate Governance Structure
Commissioner
and
everyone
is
domiciled
Commissioners are not holding any positions in other
in
institutions. In addition, all members of the Board of
Indonesia.
b. 75% (seventy five percent) of the Board of
Commissioners does not have a family ties up to the
Commissioners are Independent Commissioner
second degree with a fellow member of the Board of
c.The
changes
and/or
the
appointment
Commissioners and the Directors of Bank Pundi.
of
Commissioners were being recommended by the
Remuneration Committee after gaining approval
Duties and Responsibilities
from the AGMS.
a. Carry out an independent duties and responsibilities
independently.
d. The Bank Board of Commissioners members did not
have any other concurrent position at any institution
b. Ensure the implementation of good corporate
that is prohibited by Bank Indonesia regulation on
governance on every operational of the Bank by all
Good Corporate Governance.
levels within the organization.
e. All members of the Board of Commissioners have
c. Supervise the implementation of the Directors duties
no family ties to the second degree with fellow
and responsibilities by directing, supervising, and
members of the Board of Commissioners and/or
evaluating the implementation of the strategic policy
Board of Directors.
of the Bank, as well as providing advice to the
f.
Directors.
All Commissioners had passed the Fit and Proper
d. Ensure that the Directors has followed up the reports
test of Bank Indonesia.
provided by the external and internal audit findings.
e. Ensure that the Directors has followed up the audit
Composition
The numbers and composition of the Board of
findings and recommendations provided by the
Commissioner has been in accordance to Bank Pundi’s
Internal Audit Unit, the external auditors, and the
monitoring result by Bank Indonesia and Bapepam.
Extraordinary General Meeting of Shareholders dated
f. Provide approval for a several agreed matters by
August 30, 2012 as follows:
the Directors as long as it is not against with the
No.
Name
Position
1
Endriartono Sutarto
President Commissioners concurrently as the
Independent Commissioner
2
Dedy Rifdy Ramsey
Commissioner
3
I Goesti Viraguna Bagoes Oka
Independent Commissioner
4
Paulus Wiranata
Independent Commissioner
To avoid any conflicts of interest, the Independent
PT. Bank Pundi Indonesia, Tbk.
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Corporate Governance Structure
Bank’s Articles of Association and the prevailing
newspaper, as well as the Right Issue III Prospectus
regulations.
Issue in 2012.
g. Report to Bank Indonesia by the latest of 7 (seven)
c. Reviewed and approved the 2013 Bank Business
days after the findings (if any) on the violation of
Plan, to be submitted to Bank Indonesia.
prevailing laws on finance and banking regulation;
d. Supervised the Bank Business Plan realization and
and
submit the Business Plan supervision report to Bank
h. Conditions or circumstances that may hazard the
Indonesia.
Bank business existence.
i.
e. Conducted periodic meetings with all Committees
Establish at least Audit Committee, Risk Management
under Commissioners to discuss Bank Pundi
Committee, and Remuneration and Nomination
performance and strategic plans.
Committee.
f.
- The Board of Commissioners must ensure
and Risk Management Committee (related to the
that the committees performed their duties
presence of additional Commissioner).
effectively.
-
j.
Reorganized the membership of the Audit Committee
g. Supervised the implementation of Directors duties
Committees are responsible to the Board of
and responsibilities through regular meeting with
Commissioners.
the respective Director on the execution of the Bank
Provide a report on the supervision task that has
strategies.
been carried out during the previous financial year
h. Ensured that Directors had followed up the Internal
to the General Meeting of Shareholders.
and External Auditors (Bank Indonesia) findings.
i.
Approved the appointment of public accountant firm
Duties Implementation in 2012
to audit the annual financial statements (audited) for
Throughout 2012, the Board of Commissioners had
the fiscal year 2011.
performed their duties, among others, include:
a. Supervised the implementation of the principles of
Submitted the report on supervision accountability for
Good Corporate Governance (GCG) at Bank Pundi.
the period of fiscal year 2011 to the General Meeting of
b. Reviewed the Annual Financial Statements and
Shareholder
Quarterly Financial Statements published in the
PT. Bank Pundi Indonesia, Tbk.
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The Frequency of Meetings and Attendance Rate of the Board of Commissioners in 2012
No
Name
Numbers
Meeting
Attendance
Position
Attendance
Percentage
1.
Endriartono Sutarto
President Commissioner and
Independent Commissioner
10
8
80 %
2.
Dedy Rifdy Ramsey
Commissioner
10
10
100 %
3.
I Goesti V. Bagoes Oka
Independent Commissioner
10
9
90 %
4.
Paulus Wiranata *)
Independent Commissioner
10
1
10 %
*) Effective on 25 September 2012
th
Remuneration and Other Facilities Policies for the
and long term strategy projection. The remuneration
Board of Commissioners
covers salaries and other benefits. The committee
Remuneration and other facilities package for the Board
also calculates the total remuneration for the Board
of Commissioner is determined in accordance to the
of Commissioners.
shareholders’ approval at the Annual General Meeting
b. The committee submits the Board of Commissioners
of Shareholders which was held in 2011 and referred
remuneration calculation and to be reviewed by the
to the recommendation provided by Remuneration
Board of Commissioners.
and Nomination Committee. Remuneration and other
c. Board of Commissioners submits the remuneration
facilities package within 2012 are:
package for Board of Commissioners to General
Meeting of Shareholder.
Remuneration Procedure for the Board of Commissioners:
d. General Meeting of Shareholder determine the
a. Remuneration and Nomination Committee provide
remuneration for the Board of Commissioners and
calculation for the remuneration of each Board
will be applied by Human Capital Division.
of Commissioners members based on the Bank
financial condition, benchmarking on peer group
Amounts Received in 2012
No
1.
2.
Remuneration and Other Facilities
Board of Commissioners
Persons
Rp. million
4
3.704
Remuneration (salaries, routine allowance and other facilities
received in cash)
Other facilities in form of in-kind:
- Can be owned
- Cannot be owned
-
TOTAL
4
PT. Bank Pundi Indonesia, Tbk.
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Profile of Bank Pundi
Investors Information
COMMITTEES
UNDER
Management Report
THE
BOARD
Review of Business Condition in 2012
b. Audit Committee Chairman supported by 2 (two)
OF
COMMISIONER
committee members both from independent
The Board of Commissioners is supported with
party who is the finance or accounting experts
Audit Committee, Risk Oversight Committee, and
and the other one is law and banking expert.
Remuneration and Nomination Committee.
c. All Audit Committee members have fulfilled
the requirements on independency, expertise,
integrity and good moral as stipulated on the
a. Audit Committee
Good Corporate Governance implementation.
Independency of Audit Committee
a. Bank Pundi Audit Committee consisted of 3
(three) members, where one of the member is
Independent Commissioner concurrently as
Composition
the Chairman of Audit Committee
Audit Committee members were established based
on Decree No. 001/SK-KOM/BPI/XII/12 dated 3rd
December 2012, consisted of:
No.
Name
Position
Description
1
I.G. Viraguna Bagoes Oka
Chairman
Independent Commissioner
2
Lungguk Gultom
Member
Independent party, financial and banking expert.
3
Troy Trijono
Member
Independent party, financial and audit expert
public accounting firm that has to be in
Duties and Responsibilities
accordance with the auditing standards
The Audit Committee provides recommendations
principles;
to the Board of Commissioners on the Directors
-
report submitted to the Board of Commissioner,
The financial report is in accordance with
the prevailing accountant standards;
that includes, issues identification which require
- The progress of follow-up actions on
the attention from the Board of Commissioners, and
findings of internal and external audits
perform other tasks related to the duties of the Board
(Bank Indonesia and Public Accountant
of Commissioners, such as:
Firm) by the Directors in order to provide
a. Examine the Bank’s financial information on
recommendations
financial statement, projections and others.
to
the
Board
of
Commissioners
b. Review the Bank’s compliance with prevailing
d. Provide recommendations to the Board of
capital market laws and regulations and other
Commissioner on the appointment of Public
regulations related to the Bank’s business
Accountant which to be submitted to the AGMS.
activities.
e. Report to the Board of Commissioners on the
c. Assess the adequacy of internal control,
risks exposed by the Bank and risk management
including the adequacy of the financial reporting
implementation by the Board of Directors.
process, at least to monitor and evaluate on:
f.
Review and report to the Board of Commissioners
on complaints relate to the Bank.
-
The implementation of the Internal Audit
Unit;
-
g. Maintain confidentiality of documents, data and
The application of the audit process by
PT. Bank Pundi Indonesia, Tbk.
Bank information bank.
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Management Responsibility
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Duties Implementation in 2012
-
NPL settlement
During 2012, the Audit Committee assisted the Board
-
Performance improvement of the Bank
of Commissioners with the following coverage:
-
Fraud cases handling
-
Article of Association amendment
a.Monitored
and
evaluated
the
policies
implementation oninternal audit in 2012.
b.Provided
recommendation
to
Board
c. Visited branch / Regional Surabaya in order
of
to evaluate the implementation of the loan
Commissioners on:
restructuring.
- The appointment of Public Accountant
d. Discussion with Bank Pundi Directorson the
Firm to audit the 2011 annual financial
2012 Bank Business Plan achievement.
statements.
- Changes
of
e. Conducted periodic meetings with the Board
the
Bank
organizational
of Commissioners to discuss performance
structure.
and strategic plans of Bank Pundi.
The Frequency of Meetings and Attendance Rate of the Audit Committee in 2012
No
Name
Position
Numbers of
Meetings
Attendance
Percentage
1
Endriartono Sutarto
Chairman*)
9
8
89 %
2
I.G. Viraguna Bagoes Oka
Chairman**)
9
-
-
3
Lungguk Gultom
Member
9
8
89 %
4
Troy Trijono
Member
9
4
45 %
*) Effective for the period of 9 September 2011 - 2 December 2012
**) Effective became the Chairman since 3 December 2012 (within January - November 2012, Mr I.G. Viraguna Bagoes Oka was
neither the Chairman nor the Member of Audit Committee)
c.The
b. Risk Oversight Committee
entire
Risk
Oversight
Committee
Risk Oversight Committee Independency
members has met the requirements which
a. Risk Oversight Committee consists of 3 (three)
cover the aspect of the independence, integrity,
persons, where one of whom is an independent
expertise, and good morals, also as required in
commissioner who become the Chairman of the
accordance to the Good Corporate Governance
Risk Oversight Committee.
implementation principles.
b. Chairman of the Risk Oversight Committee
is assisted by two (2) committee members
Composition
who are independent parties with expertise in
Risk Oversight Committee membership composition
finance and risk management.
based on SK No. 002/SK-KOM/BPI/XII/12 date 3
December 2012, consists of:
No.
Name
Position
1
Paulus Wiranata
Chairman
Independent Commissioner
2
Lungguk Gultom
Member
Independent party, finance and banking expert.
3
Taufik Hakim
Member
Independent party, risk management expert.
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Corporate Governance Structure
-
Duties and Responsibilities
Bank organization structure changes (additional
Risk Monitoring Committee provides opinion to the
divisions).
Board of Commissioners regarding the report or
-
Amendments of Article of Association (related
concerns submitted by the Directors to the Boardof
to Director’s authority)
Commissioners, also making identification toward any
-
Human capital (recruitment and job description)
matter that need to be taken attention by the Board of
-
Improved the internal bank monitoring function.
Commissioners, such as:
-
Evaluated the calculation of Impairment Losses
a.Evaluation
on
the
suitability
between
Risk
(CKPN).
Management policies and the actual implementation.
-
Fraud cases handling
b. Discussion with Risk Management Division regarding
b.Monitoring
duties
the coordination between Risk Management Division
implementation of Risk Oversight Committee and
and
evaluation
on
the
and other related divisions in evaluating the overall
Risk Management Unit (SKMR) to enable in providing
Bank Pundi’s risk.
recommendations to the Board of Commissioners.
c. Advised the Risk Management Team to enhance the
Risk Management Framework with the involvement
of related Divisions.
Duties Implementation in 2012
During 2012, the Risk Monitoring Committee assists the
d. Organized periodic meetings with the Board
Board of Commissioners, which covers the following:
a.
Provided
recommendation
to
Board
of Commissioners to discuss performance and
of
strategic plans of Bank Pundi in 2012.
Commissioners on the:
The Frequency of Meetings and Attendance of the Risk Oversight Committee Meetings in 2012
No
Name
Numbers of
Position
Meetings
Attendance
Percentage
1
I Goesti Viraguna Bagoes Oka
Chairman*)
9
8
89 %
2
Paulus Wiranata
Chairman**)
9
-
-
3
Lungguk Gultom
Member
9
7
78 %
4
Taufik Hakim
Member
9
7
78 %
*) Became the Chairman for the period of 11 November 2011 - 2 December 2012
**) Effective since 3 December 2012 (within January - November 2012 Mr. Paulus Wiranata was neither the Chairman nor the Member
of the Risk Oversight Committee.
b. Remuneration and Nomination Committee has
c. Remuneration and Nomination Committee
Remuneration
and
Nomination
met the criteria of independency, expertise,
Committee
integrity and good morals as required on the the
Independency
a.Remuneration
and
Nomination
good corporate governance implementation.
Committee
consists of 3 (three) persons, which one of
them is an independent commissioner who
Composition
become the Chairman of the Remuneration and
Remuneration and Nomination Committee membership
Nomination, and assisted by 1 (one) member
composition based on the decree No. 009/SK-KOM/BPI/
of the committee who is the non-independent
XII/11 dated 1st November 2012, consists of:
commissioner and 1 (one) person who is the
bank’s executive on human resources.
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Corporate Governance Structure
No.
Name
Position
Description
1
Endriartono Sutarto
Chairman
Independent Commissioner
2
Dedy Rifdy Ramsey
Member
Commissioner
3
Lieke Roosdianti
Member
Human Capital Management Head
Duties and Responsibilities
Nomination Policy
To assist the Board of Commissioners on reviewing the
a. Assist the Board of Commissioners in selection
reports submitted by the Directors, which consists of:
process of Board of Commissioner or Directors
Remuneration Policy
nomination that need to be submitted to the General
a. Evaluate the remuneration policy
Meeting of Shareholders.
b. Provide recommendation on:
-Remuneration
policy
b. Assist the Board of Commissioners in selection
for
Board
of
process of Audit and Risk Oversight Committee
Commissioners and Directors to be submitted
member from the independent party.
to General Meeting of Shareholders.
-
Remuneration policy for executive officers and
Duties Implementation in 2012
employees which to be submitted to the Board
During
of Directors.
Committee succeeded in implementing the following
c. Ensure that the remuneration policy is at least in
Bank’s
the
a.
Submission
financial
performance
and
Individual working performance;
-
Fairness with the peer group, and
-
Bank’s target and long-term strategy
and
Nomination
of
Commissioners
candidate
recommendation 2012.
prevailing provision coverage;
-
Remuneration
matters:
accordance with:
- The
2012,
b. Procedure of new commissioners’ appointment for
2012.
c. Evaluations and recommendations for the Board of
Commissioners and Directors.
The Frequency of Meetings and Attendance of the Remunerations and Nominations Committee in 2012
No
Name
Position
Numbers of
Meetings
Attendance
Percentage
1
Endriartono Sutarto
Chairman
2
2
100 %
2
Dedy Rifdy Ramsey
Member
2
2
100 %
3
Lieke Roosdianti
Member
2
2
100 %
DIRECTORS
and Nomination Committee whose gained GMS
Directors Independency
approval.
Directors of Bank Pundi has complied with the regulation
e. All Directors do not hold any concurrent position
of Bank Indonesia, among others are as follows:
which is against the prevailing Bank Indonesia
a. Directors consists of more than 3 (three) persons.
regulation
b. All Directors domicile in Indonesia.
implementation.
c. All Directors must has at least 5 (five) years
f.
experiences in the banking operations and hold
on
Good
Corporate
Governance
All Directors have no family ties to the second degree
with fellow members of the Board of Commissioners
executive position.
and/or Board of Directors
d. Replacement and/or the assignment of Directors
g. All Directors have passed the Fit and Proper Test of
referred to the recommendation from Remuneration
PT. Bank Pundi Indonesia, Tbk.
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Corporate Governance Structure
Composition
Based on the Annual General Meeting of Shareholders
(AGMS) held in May 14th 2012, the following is the Bank
Pundi Directors composition:
No.
Name
Position
1
Gandhi Ganda Putra
President Director
2
Teguh Wiyono
Compliance & HR Director
3
Beni Nurtantijo
Operations Director
4
Maximianus Puguh Djiwanto
Finance Director
5
Ramono Sukadis
Business Director
Duties and Responsibilities
j.
To carry both individual and joint responsibilities for
a. To manage the Bank in accordance with their duties
any losses experienced by other party which was
and responsibilities complying with the Articles of
due to the purposed negligence on the prevailing
Association, and prevailing Regulation.
regulations and laws.
b. To implement the Good Corporate Governance
k.
To be responsible on the implementation of the tasks
principles in all business activities of the Bank within
and duties to shareholders through General Meeting
all levels of the organization.
of Shareholders.
c. To follow-up on the internal and external audit
recommendations.
Duties Implementation In 2012
d. To establish at least: Audit Internal Working Unit
During 2012, Board of Directors has carried out their
(SKAI), Risk Management Work Unit (SKMR),
duties and responsibilities as follows:
Compliance Unit, Risk Management Committee,
ALCO
and
Information
Technology
Steering
a. Managed
Committee.
e. To expose the human capital strategic policies to all
Bank
as
part
of
the
duties
Article of Association, and prevailing regulations.
employee.
f.
the
implementation in accordance with the authority,
b. Implemented the Good Corporate Governance
To provide data and information that are accurate,
principles on the Bank business activities within
relevant and timely to the Board of Commissioners.
all levels of the organization by complying with
g. To disclose the material facts about the Bank latest
prevailing regulations of Bank Indonesia and other
performance to avoid mislead information about the
related institutions.
current Bank condition.
c. Determined the strategy policies for 2012 in order to
h. To encourage the implementation of the compliance
increase Bank Pundi performance and discuss the
culture and behavior as well as code of conduct and
policies with Committees under Directors, Division
ethics to all levels within the organization.
Head and Regional Heads.
i.
To avoid the engagement of any personal advisor
d. Defined the Bank Business Plan for 2013 which was
and/or consultant services unless it fulfill the
submitted to Bank Indonesia upon the approval
following condition:
from the Board of Commissioners.
-
Specific projects;
-
Based on a clear contract of employment, and
-
Being the independent consultants and have
e. Enhanced Bank Pundi organizational structure for
2012
f. Renew the Credit Policy Committee and ALCO
relevant qualifications to handle the specific
membership.
project.
g. Define the strategic Human Capital policies for
2012, such as Discipline Committee Policy, Policies
and Procedures on Outsourcing Resources, Policies
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Corporate Information
Management Responsibility
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Corporate Governance Structure
on Proposal Formation Procedures, Organization
k. Encouraged the compliance culture, code of
Structure Changes on each Working Unit, Policies
conduct and ethics implementation to all levels
on Human Capital Information System (HCIS),
within the organization, as well as the Anti-Fraud
Manual book for Security Guards on the working
Strategy and Know Your Employee Guidelines.
guidelines, Policies and Procedure for Human
l. Reports to the shareholders through the 2012
Resources Planning, Recruitment Process and
Annual General Meeting of Shareholders on the on
Employee Assignment.
the duties implementation.
h. Provided the Bank financial data and information of
the 2012 fiscal year and hold discussion with the
Other Remuneration and Facilities Policy for Board of
Board of Commissioners and Committees under
Directors
Board of Commissioners.
Determination of remuneration and other facilities for
i. Followed-up on the recommendations from the
j.
Board of Directors refers to the approval of shareholders
internal and external audit in 2012.
as defined in the Annual General Meeting of Shareholders
Submitted the reports to Bank Indonesia and other
held in 2011 by referring to the Remuneration and
related institutions for the within 2012.
Nomination Committee recommendation. Remuneration
package and other facilities for the Board of Directors for
the year 2012 are:
Amount Received in 2012
No
1.
2.
Directors
Remuneration and Other facilities
Remuneration (salaries, routine allowance and other facilities
received in cash)
Rp.million
5
8.147
5
8.147
Other facilities in form of in-kind:
- Can be owned
- Cannot be owned
TOTAL
b. The committee submits the Directors remuneration
Remuneration Procedure for the Directors:
a.
Persons
Remuneration
and
Nomination
calculation to Board of Commissioners for their
Committee
review.
provide calculation for the remuneration of each Director
based on the Bank financial condition, benchmarking
c. Board of Commissioners submits the remuneration
on peer group and long term strategy projection. The
package for Directors to General Meeting of
Shareholder (GMS).
remuneration covers salaries and other benefits. The
d. General Meeting of Shareholder determine the
committee also calculates the total remuneration for the
remuneration for the Directors and wll be applied by
Board of Commissioners.
Human Capital Division.
PT. Bank Pundi Indonesia, Tbk.
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Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Corporate Governance Structure
The Frequency of Meeting and Attendance of
Directors in 2012
No
Name
Position
Numbers of
Percentage
Meetings
Attendance
President
Director
10
10
100 %
1
Gandhi Ganda Putra
2
Teguh Wiyono
Director
10
10
100 %
4
Beni Nurtantijo
Director
10
8
80 %
5
Maximianus Puguh Djiwanto
Director
10
7
70 %
6
Ramono Sukadis
Director
10
9
90 %
Joint Meetings of Board of Commissioners and
Directors during 2012
Joint meeting between the Board of Commissioners and
January to December 2012 and the attendance of each
Directors were held for 5 (five) times within the period of
members in each meeting are as follows:
No
Name
Numbers of
Position
Meetings
Attendance
Percentage
1
Endriartono Sutarto
President Commissioner and
Independent Commissioner
5
5
100 %
2
Dedy Rifdy Ramsey
Commissioner
5
5
100 %
3
I Goesti V. Bagoes Oka
Independent Commissioner
5
4
80 %
4
Paulus Wiranata *)
Independent Commissioner
5
1
20 %
1
Gandhi Ganda Putra
President Director
5
5
100 %
2
Teguh Wiyono
Director
5
5
100 %
4
Beni Nurtantijo
Director
5
4
80 %
5
Maximianus Puguh Djiwanto
Director
5
3
60 %
6
Ramono Sukadis
Director
5
5
100 %
*) Effective on 25th September 2012
Training Program for Directors
The Directors had taken the risk management competency
test with the following level for each respective Director:
No
Name
Position
Level
President Director
4
1
Gandhi Ganda Putra
2
Teguh Wiyono
Director
4
3
Beni Nurtantijo
Director
4
4
Maximianus Puguh Djiwanto
Director
4
5
Ramono Sukadis
Director
4
PT. Bank Pundi Indonesia, Tbk.
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Corporate Information
Management Responsibility
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Corporate Governance Structure
Comittees Under Board Of Directors
2. Asset & Liability Committee (ALCO)
In performing the duties, Directors are assisted by
ALCO was established based on Bank Pundi’s
Committees below:
Directors’ decree Number:200/DIR-BPI/V/12 date
1 Mei 2012 which was the replacement of Decree
Number: SKEP 110/DIR-BPI/V/11 date 10 Mei 2011.
1. Risk Management Committee
Established based on the Bank Pundi Directors
ALCO members consisted of:
Decree No.428/SK-DIR/BPI/XI/11 date 30 November
-
Chairman: President Director
2011.
-
Secretary (concurrently as the member):
Risk Management Committee consisted of:
Treasury Head
-
-
Members : Directors
-
-
Chairman (concurrently as the member):
Compliance Director
Group Head Funding
Secretary (concurrently as the member):
Risk Management Head
Risk Management Head
Corporate Budget & Control Head
Permanent Members : Directors
Compliance Head
Internal Audit Head
Corporate Secretary Head
Compliance Head
-
Non-Permanent Members
: Funding Group Head
Duties and Responsibilities
Business Group Head
ALCO meeting shall be conducted at least once in
Treasury Head
a month and act responsibilities in accordance to
Finance Head
Bank Indonesia Regulation Number: 11/25/PBI/2009
Corplan & Budget Control
on the changes of Bank Indonesia Regulation
Head
Number 5/8/PBI/2003 on the Implementation of
Operations Head
Risk Management for Commercial Banks and
Circulation Letter of Bank Indonesia Number
Duties and Responsibilities
5/21/DPNP/03 dated 29th September 2003, on
The core duties of Risk Management Committee is
the company’s asset and liquidity management
to ensure that Bank Pundi has had a complete and
such as the policies determination on funding and
effective risk management framework which has
disbursement, monitor the bank liquidity
covered the prudential principle for the protection of
to ensure that it is on the optimal level, as well as
both the shareholders and customers interest.
investments and bank earnings.
Duties
Implementation
and
Frequency
level
Bank Pundi ALCO main duty is to review, analyze
of
Meetings
and determine strategic policies on funding and its
The Risk Management Committee has held 3 (three)
allocation, pricing and risk control therefore the asset
meetings throughout 2012 on the following topics:
and liabilities management is focused and optimal.
-
The Soundness Rating of the Bank
Thus, the main duty of ALCO is to determine the
-
Risk Profile
policies related to liquidity management, gapping
-
Liquidity & Market Review for 1st Quarter of management and investment management.
2012
-
Inter Branch Interest Rate Calculation Formula
Duties
-
Credit Portfolio and the latest BI regulation review
Meetings
regarding the PBI No.4/8/2012 (Commercial
During 2012, ALCO held 9 meetings with the
Bank Ownership) impacted by GCG report and
following discussions:
Soundness Rating of the Bank.
-
Base lending rate calculation for inter-bank
-
Treasury Portfolio
-
Funding Structure
-
Maturity Profile Report
PT. Bank Pundi Indonesia, Tbk.
99
Implementation
Annual Report 2012
and
Frequency
of
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Corporate Governance Structure
3. Credit Policy Committee
4. Information Technology Steering
Bank has established a Credit Policy Committee
Committee
through Directors’ decree No.264/DIR-BPI/IX/11
Information Technology Steering Committee was
dated 16 September 2011 on the establishment
established based on the Director’ decree Number
of Credit Policy Committee and then redefined
SK.193/DIR-BPI/VII/11 date 19 July 2011 on the
through a Decree No.050/DIR- BPI/II/12 dated 3
changes
February 2012 on the Enhancement of Credit Policy
Committee.
Committee.
Information
of
Information
Technology
Technology
Steering
Steering
Committee
consisted of:
Credit Policies Committee consisted of:
-
Chairman
: Operations Director
-
Chairman:
-
Secretary
: IT Head
President Director
-
Members
: Compliance Director
-
-
Secretary (concurrently as the member) :
Business Director
Credit Policy & Support Head
Risk Management Head
Member:
Business Director,
Operations Head
Risk Management Head
Compliance Head
SKAI Head
SKAI Head
Compliance Head
Duties and Responsibilities
Duties and Responsibilities
1.
The
Information
Technology
Steering
1. To formulate, review and improve the Bank
Committee is accountable in monitoring the
Credit Policies framework, especially on the
development and management of IT strategic
matters that relates with the application of
plan whereas the Senior Management and
prudential principles.
primary users in the organization are involved.
2. To formulate the direction, strategy, setting and
The Internal Audit Unit provides advices
improvement of the credit target market.
on the development phase and during the
3. To recommend the authority for credit approval
implementation of User Acceptance Test
and determine the criteria of Credit Committee
stage.
members.
4. To monitor and evaluate the progress, process
2. The Committee is entitled in reviewing the
and quality of the credit portfolio.
fairness of information management from
5. To monitor the Loan Loss Provision.
various working unitsfor the ability to coordinate
6. To monitor and evaluate the non-performing
and oversee the IT resources in an effective
loans solutions.
manner as well as in ensuring the fairness of a
7. To deliver a written report on the Credit
business plan. The official minutes of meetings
Policies Committee activities to the Board of
should
Commissioners as well as to respective working
documentation of any activities and decision
unit for further actions.
made by the committee. The Directors are to
8. Other matters that considered necessary for
be
registered
which
covers
the
be advised on all important decision made.
the credit activities implementation.
The committee requirement and references
should be formulated as the guidance for all
committee members in implementing their
Duties
Implementation
and
Frequency
of
role, such as:
Meetings
-
1. Within 2012, the Credit Policy Committee
held meetings for 3 times with the following
-
discussions:
-
Micro P3K Review
-Guidelines
for
Non-performing
Loan
-
Management
- Periodic review on the Bank Credit Policy
To formulate the short term of IT plans
including the budget allocation;
To ensure the IT strategic plan (short term
and long term) can support the overall
organization’s strategic business plan.
To set priorities and monitor the status of
IT projects.
(KPB).
PT. Bank Pundi Indonesia, Tbk.
100
Annual Report 2012
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Corporate Information
Management Responsibility
for Annual Report
Corporate Governance Structure
a. All members of the Board of Commissioners
- To formulate main IT policies and
procedures, such as IT security policies
and IT risk management framework.
- To monitor the effectiveness of the main
IT policies implementation such as IT
security policy.
- To oversee the overall efficiency, IT usage
performance and effectiveness within the
bank.
- Becomes the liaison communication
between the IT Unit and user unit.
- To review and approve the usage of
allocated capital expenditures for the
important IT needs, as long as it is still
within the Directors approved;
- To review the adequacy of resources and
time resources allocation, staff, training
and equipment.
- To provide IT architecture guidelines
and ensure that information architecture
design has supported the business
strategy also complying with the business
continuity, the rules and requirements
and Board of Directors (except the President
Director) do not have Bank Pundi shares, other
banks and other companies, both domestic
and overseas.
b. President Director (Gandhi Ganda Putra) owns
Bank Pundi shares at 3.27 million shares or
0.03%.
c. All members of the Board of Commissioners and
Directors do not have financial or family ties with
other members of the Board of Commissioners,
Directors and Ultimate Shareholders of Bank
Pundi.
2. Share Options
During 2012, there is no share option policy and
activity for Board of Commissioners, Directors, and
Executive Officer of Bank Pundi.
CORPORATE SECRETARY
In accordance with the Bapepam regulation No. IX.I.4 in
1996, Bank Pundi has appointed the Corporate Secretary,
Christiana Maria Damanik (brief biography available in
Corporate Data segment in this annual report). Function
3. The Committee shall oversee the performance
and responsibility of Corporate Secretary are as follows:
and define the required actions in achieving the
1. Monitor the capital market movement especially on
desired end result. In addition, the committee
the prevailing capital market regulation.
must conduct meetings on a regular basis and
2. Provide service to the public who required
report to senior management.
information regarding the current Bank Pundi
condition.
4. The official IT Steering Committee minutes of
3. Provide advice to Bank Pundi Directors in complying
meeting result should be registered and every
the Capital Market regulation and its implementation
activity and established decision must be
rules.
documented.
Duties
4. Become the liaison of Bank Pundi with Bapepam
Implementation
and
Frequency
and public.
of
Meetings
Duties Implementation of Corporate Secretary
During 2012, Information Technology Steering
Committee
held
meetings
for
2
times
During 2012, Corporate Secretary had implemented its
with
duties, such as:
discussions as follows:
- OPICS
System
Implementation
a. Provided any information on Bank Pundi required
Report
by Shareholder and the public, such as Annual
(completed).
-
Report request, Right Issue and the Annual General
Project Development Up-date (ITM Replacing
Meeting of Shareholder schedule.
Xlink).
THE
TRANSPARENCY
OF
BOARD
b. Conducted periodic publication on Bank Pundi
OF
Quarterly Financial Report in some print-media with
COMMISSIONERS, DIRECTORS AND OTHER
national circulation and report it to Bank Indonesia,
1. Share Ownership and Financial Relations and family
Bapepam-LK and PT Bursa Efek Indonesia :
ties amongst the members of Commissioners and
Directors:
PT. Bank Pundi Indonesia, Tbk.
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No.
Periodic Report
Publication
1
31 March 2012
Media Indonesia and Bisnis Indonesia dated 30 April 2012
2
30 June 2012
Media Indonesia and Bisnis Indonesia dated 31 July 2012
3
30 September 2012
Media Indonesia and Bisnis Indonesia dated 31 October 2012
4
31 December 2012 (audited)
Media Indonesia and Bisnis Indonesia dated 28 March 2013.
c. Submitted
periodic
and
incidental
report
to
f.
Conducted Corporate Social Responsibility activity.
Bapepam-LK and PT Bursa Efek Indonesia, included
g. Prepared Special Register of Shares, which is the
the report on corporate actions such as the Right
list of Bank Pundi Directors, Board of Commissioner
Issue III.
share ownership includes their relatives, also shares
d. Coordinated the implementation of General Meeting
ownership at other institution beside Bank Pundi.
of Shareholders (AGMS and EGMS) and Public
h. Provided information to Shareholder and public
Expose.
regarding Bank Pundi performance and activities.
e. Attended every Directors Meeting and provides
Press Release had been issued by Bank Pundi
minutes of meeting.
during 2012 were as follows:
PRESS RELEASES FOR NATIONAL DISTRIBUTION DURING 2012
NO
DATED
TITLE
1.
14 May
Bank Pundi booked a Profit of Rp. 31,04 billion by end of March 2012
(unaudited)
2.
July 25
Bank Pundi Fast Breaking with 3100 Orphanage Children
3.
September 12
Appreciation Night for Yogyakarta customers
4.
September 24
The Micro Credit of Bank Pundi Central Java reaches Rp. 593 billion.
5.
October 08
Bank Pundi officially launched its 207th branch, Ladies Branch Makassar
– Ratulangi
6.
November 01
Bank Pundi generates Net Profit Rp. 41,2 billion and LDR 87,07%
(period 30 September 2012)
7.
November 21
MOU: IWAPI – Bank Pundi for Banking & Micro credit services.
PT. Bank Pundi Indonesia, Tbk.
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Corporate Governance Structure
CORPORATE SOCIAL RESPONSIBILITY
Donation for Natural Disaster Victims
The Bank has allocated its budget for Corporate Social
In March 2012, Bank Pundi grants donation for flood
Responsibility Program by prioritizing the urgency and
victims in Sumbawa. The donation was handed over
financial capability of the bank.
directly to the flood victims in Sumbawa.
Public Health Care
Bank Pundi had established a partnership with
Indonesian Red-Cross (PMI) for the blood donor program
17
by the employees on a regular basis. During 2012, Bank
march
Pundi had conducted the blood donor program for
twice, in March and July. For 2013, Bank Pundi plans to
organize blood donor program for four times.
04
JANUARy
Donation for flood victim in Sumbawa,
West Nusa Tenggara (NTB). The
donation was handed by Account
Officer Sumbawa Branch Office
Wiwit Apriyawan to Bank Pundi’s
customer, Abdul Hamid.
As one of the Corporate Social
Responsibility, Bank Pundi is
continuously conducting blood
donor program joined by the
Directors and employees. Shown
in the picture above, the President
Director of Bank Pundi, Mr. Gandhi
Ganda Putra being examined
before donoring his blood.
PT. Bank Pundi Indonesia, Tbk.
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Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Corporate Governance Structure
Religious Activities
5
The year of 2012 became the second year of the
april
business transformation implementation, therefore, Bank
Pundi organized the fast event breaking event during
Ramadhan 2012 with orphanage children in several
cities across Indonesia. During the event, Bank Pundi
also gave donation in form of cash and the Holy Book of
Al Qur’an to each child. Bank Pundi also gave the Holy
Book of Al Qur’an to some Bank Pundi neighborhoods
mosques nationwide.
In celebrating the Christmas, in December 2012, Bank
also organized Christmas event with orphans and
provided donation in term of cash and Holly Bibles which
Donating chairs and desks to Yayasan
Darussalam, Gandaria Utara, South
Jakarta.
were given to every orphanage children attending the
event.
25
22
July
Donating Holy Bible to orphans
during Christmas with Bank Pundi
employees. Shown in the picture,
Bank Pundi’s Commissioner, Mr.
Paulus Wiranata joined by Corporate
Secretary Head, Ms. Christiana M.
Damanik handing the Holy Bible
to representatives of Panti Asuhan
Bersinar.
Bank Pundi fastbreaking with 3,100
orphans held simultaneously in all
branch office in Indonesia. Shown
in the picture, Bank Pundi Finance
Director. Mr. Maximianus P. Djiwanto
handing donation of the Holy Book
of Koran to an orphan.
PT. Bank Pundi Indonesia, Tbk.
December
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Annual Report 2012
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Management Responsibility
for Annual Report
Corporate Governance Structure
AUDIT FUNCTION IMPLEMENTATION
I.
-
Internal Audit
Conduct the Continuous Professional Education
to entire auditor team for a sustainable auditor
The Internal Audit Working Unit function (SKAI) is an
competency improvement.
independent unit from the Bank’s operational activities,
.
and during its implementation refer to Bank Indonesia
c. Maintain the independency of the internal audit
Regulation, PBI No. 1/6/PBI/1999 dated 20 September
activities through the following action:
1999 on the Assignment of Compliance Director and the
-
Implementation of Standard Operating Procedure for
Report the audit finding to President Director
and Board of Commissioners with notification to
Internal Audit Function in Commercial Bank (SPFAIB).
Compliance Director and Audit Committee.
Internal Audit Working Unit (SKAI) assist the President
-
Report the primary implementation of internal to
Director and Board of Commissioners in conducting a
Bank Indonesia every 6 months in accordance
supervisory activities to reach the organization goal.
with the prevailing SPFAIB.
-
Report to Bank Indonesia at the latest 7 (seven)
The Internal Audit Working Unit Head is Hariyadi (brief
working days after the audit finding result with
biography is available in Corporate Data segment in
a potential prediction of having negative impact
this annual report). The appointment and dismissal of
towards Bank Pundi business continuity.
an Internal Audit Working Unit based on the President
-
Ensure that the implementation of internal audit
Director decision and subject to the approval from Board
has been complied with SPFAIB, and conducted
of Commissioners. Every appointment and dismissal of
at the minimum of every three 3 years. The
the Internal Audit Working Unit head should be reported
Internal Audit Working Unit is to be examined by
to Bank Indonesia and Bapepam-LK. The Internal Audit
external auditor /Public Accountant Firm (KAP)
Working Unit head reports to President Director and
which has been registered in Bank Indonesia
Board of Commissioners with notification to Compliance
and to be appointed by the approval of AGM.
Director. Total employees of Internal Audit Working Unit
in 2012 is 19 persons.
The Internal Audit Working Unit take the inspection on
Branch Offices (KC), Sub-branch Offices (KCP) and
The Audit Internal Working Unit provide assistance in
other working unit align with the annual working plan.
reaching the organization goal by having a systematic
All internal audit findings is followed up by KC/KCP and
and regular approach in the evaluation and improvement
related working unit. The findings are summarized into
of risk management effectiveness, internal control and
key audit findings and communicate it to entire related
governance process through the following strategies:
division in Head Office for the reference of the future
a.Explanation
bank wide improvement. To assure that the findings has
on
the
operational
plan
and
implementation as well as audit monitoring result.
been improved accordingly with agreed target date on
b. Conduct the assurance and consulting activities
exit meeting, the Audit Internal Working Unit will do the
by using the audit risk based approach on site and
monitoring by Automate Audit Findings Tracking System
remote audit :
methodology.
- Recruit competent human capital with a
-
-
background on banking experience and related
The following are The Internal Audit Working Unit
certification to their function.
activities during 2012:
Provide Internal Audit Guidance and Internal
1. Conducted the internal audit examinations on Bank
Audit Charter as guideline and legal protection
Pundi with the following coverage:
in audit assignment implementation.
a. Head Office: Human Capital Development
Utilize the Computer Assisted Audit Techniques
(HCD),
(CAATs)
General Affairs Division (GA), Finance and
for
efficient
&
effective
audit
implementation
PT. Bank Pundi Indonesia, Tbk.
105
Annual Report 2012
Operation
(ATM
Settlement
Unit),
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Corporate Governance Structure
Accounting
Division
Management
(FA),
(SAM),
Special
Asset
Anti-Fraud Strategy, Asset Recovery (ACFE), Ethics
Information
and
Management & Theory, Fraud Risk Management,
Technology Division (IT).
B.
Branch
Office:
Pekanbaru,
Fatmawati
Leadership Program, Investigative Audit (Bareskrim).
Tasikmalaya,
Karawang,
Adityawarman
Bandung,
Serang,
Sangaji,
Internal Control System Effectiveness
(LB),
Malang,
Audit implementation in 2012 was conducted based
Surabaya, Medan, S. Parman (LB), Manado,
on Bank Pundi Internal Audit Policy and Internal Audit
Solo, Semarang, Palu, Jambi, Yogyakarta,
Guidance, as well as comply with the Standard Operating
Makassar,
Procedure for Internal Audit Function in Commercial
Lampung,
Jember,
Palembang,
Gresik, Kediri, Bogor, Bekasi and Tegal.
Bank (SPFAIB), as determined by Bank Indonesia.
C. Other Activities: SKNBI & RTGS, Security IT
SKNBI & RTGS and Credit Review Policy.
Based on the result of audit assignment activities, the
conclusion is described as follows:
2. Prepare the audit guidelines with the following
1. During 2012, the trend of Bank Pundi financial
coverage:
performance is improving.
A. Internal Audit Charter and Audit Code of Ethics
2. In overall, the effectiveness of Internal control on
(658/DIR-BPI/XII/2012 dated 21 December
Bank Pundi operational activities are considered
2012).
fair, although there are still some issues that need to
B. Internal Audit Guidance (SK. 659/DIR-BPI/XII/12
be improved and enhanced.
dated 21 December 2012) including Remote
Audit Manual.
II. External Audit
C. Special Audit Manual, Rating of Branch Audit
Bank Pundi Annual General Meeting of Shareholder
result (SK. 660/DIR-BPI/XII/2012 dated 21
held on 14 May 2012 had approved the delegation of
December 2012).
authority to Bank Pundi Directors, and subject to the
approval of Board of Commissioners for the appointment
3. Prepare other guidelines on:
of Public Accountant Firm for financial year 2012,
A. Audit Working Plan 2012.
and referred to the recommendation from the Audit
B. Internal Audit Working Unit Budget 2012.
Committee. The delegation of authority also covers the
C. Audit Highlights as per December 2012.
fees determination and other requirements that need
to be fulfill in the Public Accountant Firm appointment
4. Provide training on “Internal Control System” and
for making an independent audit on Financial Report
“Fraud Awareness Sharing Program” in Pundi
(audited) for the fiscal year of 2012. External Auditor
Management Trainee (PMT) program and to the
is responsible to audit financial report comply with
Bank officers and also to related Working Unit.
prevailed Public Accountant Professional Standard in
Indonesia and giving opinion regarding fairness in entire
5. Monitor the NPL, AYDA, and Loan Provision.
financial aspect presentation.
6. Monitor Bank Pundi financial performance.
Based on the above condition, Board of Commissioners
made the apoointment to Public Accountant Firm of
The number and competency of Internal Audit Working
Kosasih, Nurdiyaman, Tjahjo & Partners, for the third term
Unit resources had already met the competencies
in conducting the audited financial report examination for
and continuously are improved by attending periodic
the fiscal year of 2012 and issued the Agreement Letter
trainings on Banking Internal Audit Challenges, Audit
No. KNT&R-C/0006/01/2013 dated 9 January 2013 for
Function Alliance, Internal Audit as the Business Partner,
the third period. Previously, Public Accountant Kosasih,
PT. Bank Pundi Indonesia, Tbk.
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2. Training AML and CFT program
Nurdiyaman, Tjahjo & Rekan had audited the Financial
-
Report for 2 (two) consecutive period, that is the period
Conduct the training and socialization to related
ended on 31 December 2010 and period ended on 31
working unit to all Branch and Sub Branch
December 2011.
Office, Funding officers and Branch Office
Management Program.
- Training for new employees through Pundi
In addition to conduct the audit process for the fiscal
Management Training.
year of 2012, the Public Accountant also provided
assistancy for Right Issue (PUT) III process and Agreed
3. Monitor the implementation of compliance activities
upon Procedure regarding interest income and interest
on AML-CFT in Branch & Sub Branch office such
expense calculation.
as: acquiring new customers that has to be based
The Public Accountant received some fees during 2012
on risk based approach (RBA), cash financial
with the following description:
transaction, transaction done by WIC, renewal
a. Audit fee for the period 31 March 2012
customer data and correction on multiple CIF.
Rp. 350,000,000
4. Customer Data Renewal
b. Right Issue III Accompany fee
-
Rp. 240,000,000
Monitor customer data renewal activities and
submit the realization of customer data renewal
c. Agreed upon Procedure fee
in 2012 which as reached target to 99.86%
Rp. 175,000,000
(11.175 CIF from target 11.191 CIF).
d. Audit service for the period 31 December 2012
- Prepare Customer Data Renewal
Rp. 490,000,000
Plan for
period 2013 amounted 15.558 CIF
IMPLEMENTATION OF ANTI MONEY LAUNDERING
5. Report AML and CFT program
AND COMBATING FINANCING OF TERRORISM (AML
& CFT)
During 2012, Bank had reported to PPATK
The AML and CFT implementation activities during 2012
(Indonesian Financial Transaction Reports and
were as follows:
Analysis Center) on Cash Financial Transaction
1. Prepared & submitted the internal regulation to
Report (TKT) totaling to 261 reports and no
entire Branch Office and Sub-branch Office on:
suspicious financial transaction indicated during
- Anti-Money
2012.
Laundering
and
Combating
Financing of Terrorism Policies
- Anti-Money
Laundering
and
Combating
IT GOVERNANCE APPLICATION
IT Governance application is implemented through the
Financing of Terrorism procedure
-
-
Appointment of Person in Charge and KYC
alignment of Information Technology Strategic Plan with
Officer
and
Bank Strategic Business, optimized human resources
supervisory function AML & CFT program on
management, leverage the Information Technology value
the Branch Offices and Sub Branch Offices.
delivery, performance measurement and effective risk
Distributed the Terrorism Name List as published
management application. The success of IT Governance
by the United Nation as per 29 August 2012
implementation depends on the commitment from Board
- Cash
related
Financial
with
implementation
Transaction
Report
of Commissioners, Directors and all employees of Bank
and
Pundi, organizer and as well as the users.
Customer Cash Transaction Form (for amount
Rp. 500 million or above) in accordance to
GRIPS report to PPATK (Indonesian Financial
Transaction Reports and Analysis Center)
PT. Bank Pundi Indonesia, Tbk.
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Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Corporate Governance Structure
The IT Governance coverage is:
a.
Strategic
alignment,
technology
Customer Service in the Branch and Sub Branch Office
direction,
as well as by having direct complain, customers may
information architecture, charge back and transfer
convey their complain through the website of the link
pricing, strategic and tactical plan, also budget and
of http://pengaduan-nasabah.bank.pundi or corporate
its realization.
email. secretary@bankpundi.co.id. Thus, both written
b. Organization structure and job description as
and direct complain addressed by the customer will be
well as clear job separation based on matrix
handled in a proper and systematic procedure such as
control assignment. The policy also define the
registration of complaints, create complain indexes, in
bank to manage the human resources based on
order to have an ease follow up action. Root problem
standardization, expertise and competency.
analysis is daily monitored to prevent the same complain
c. Aspects of Hardware and software request list which
occur in the future.
are the Budget and Cost control including the cost
for training, infrastructure, and other supporting
LEGAL ISSUE
cost.
During 2012, the Bank has 21 legal issues in civil or
d. Aspects on quality management system, quality
criminal case, consisted of 17 civil cases and 6 criminal
planning, quality requirement and sustainable
cases with legal verdict (inkracht van gewjisde) while 11
quality improvement.
cicil cases are still in legal process. Most of the civil cases
e. IT risk management framework, IT risk assessment,
were due to default action or unlawfull act. While criminal
IT risk mitigation strategy, IT risk acceptance
cases consisted of 4 cases where 2 cases were already
behavior and follow up action on IT risk control.
closed or legal verdict (inkracht van gewjisde) while 2
f. Project management framework, project human
cases are in investigation process. The detail of the
resources allocation, project plan and initiation,
above legal issues were explained in the Independent
project quality assurance, project measurement,
Auditor Report attached in this Annual Report. However,
supervision and reporting.
the legal process does not affect Bank Pundi financial
g. The official process to identify, measure, supervise
condition.
and control the outsourced technology as well as
to assess the scope of work and the importance of
WHISTLEBLOWING SYSTEM / ANTI FRAUD
being outsourced and also to predict the risk that
Within the routine funding activities every Bank is
may occur from the outsourcing work.
challenged to any fraud potentials by either the internal
resources or external party which may impact to hazard
Customers Cares and Protection
the Bank reputation as well as the customer trust.
Service and customer protection become the priority for
Strengthening the internal control system may become
Bank Pundi. Customer complain settlement reflects one
one of the strategy to avoid fraud.
of the commitment to improve the customer protection
in order to guarantee the customers right in engaging
Anti-Fraud Strategy is Bank strategy to avoid the fraud. It
with the bank. This is in accordance with the Letter of
is designed by referring to the process of potential fraud
Directors Decision Number SK: 115/SK-DIR/BPI/III/12
occurrence also towards its characteristics and fraud
dated 20 March 2012 regarding Customer Complain
coverage which was comprehensively composed and
Solution Policy.
will be implemented as fraud control system.
To support the above matter and to speed up the
Early detection on fraud indication will facilitate the Bank
process of customer complain report received by
to take immediate action in mitigating the potential risk.
PT. Bank Pundi Indonesia, Tbk.
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Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Corporate Governance Structure
To minimize such violation and potential fraud indication
Whistleblowing mechanism:
which becomes an operational risk, the Bank is entitled
1. Record a proper registration on every report.
to create several preventive actions in reducing
2. Maintain and ensure the confidentiality of the
any negative impact among which is by issuing the
individual reporting including its supporting fraud
whistleblowing approach as part of the violation report
documents and any party support the investigation
system.
process.
Assuring follow up process based on
evidence or objective information.
Through whistleblowing approach, the employees will be
able to inform directly any matters related to improvement
Process and investigation result are to be immediately
and or violation as well as the indication on anti- money
reported by investigator to Anti-Fraud function and share
laundering activities.
the report to President Director with notification to Board
of Commissioners.
The employees and other external party are encouraged
to address a report or disclose any fraud indication
To maintain independency on fraud disclosure and to
within a working unit by having whistleblowing approach.
prevent conflict of interest, therefore, every employee,
To support whistleblowing application, the Bank provide
Director and Commissioner involved in fraud is not
communication channel in form of: hotline telephone
allowed to participate in the fraud solution process.
number, email, correspondence, and direct report to
Board of Commissioners and Directors.
Objective:
Strengthening internal audit to minimize the Bank loss in order to protect the
stakeholders interest (Customer, Employee, Regulator, Shareholder and Public)
Socialization and Communication
Pillar 1
PREVENTION
Policy of Anti-Fraud
Strategy
Anti fraud awareness:
•Corporate values and
code of conduct
Pillar 3
iNVESTIGATION, REPORT
AND SANCTION
Pillar 2
DETECTION
Remote Audit
(Surveilance)
Sanction implementation in
accordance with internal provision
and regulating laws
Reporting
Whistle Blowing
Investigation
Know your
Employee
Identifikasi kerawanan
Fraud Risk Assesment
Risk / Fraud
tollerance
Surprice Audit
Pillar 4
oversight, evaluation
and follow up
Oversight on fraud
settlement
Evaluation on fraud event,
identification on the weakness
and the cause of fraud
Follow up:
•Control & system
improvement
•Implementation of control
& system improvement
Database
Active oversight from the Management (Directors and Board of Commissioners)
Role: Anti fraud function, the entire Work Unit and Employees
Good Corporate Governance
PT. Bank Pundi Indonesia, Tbk.
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Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Corporate Governance Structure
INTERNAL FRAUD
between the Bank and employee in bringing the bank
Within semester I and II of 2012, there were 9 cases of
to a sustainable growth and to be a superior in line with
internal fraud with the amount above Rp. 100 million,
vision and mission whereby at the end it becomes the
out of the total 17 cases. This matter has been reported
added value for the bank as well as in complying with the
to Bank Indonesia, as part of the report on anti-fraud
Good Corporate Governance principles.
application on 10 July 2012 and 8 January 2013.
th
th
PROVIDING FUND FOR RELATED PARTY AND LARGE
CORPORATE CULTURE
EXPOSURE
Bank Pundi has provided the corporate culture as
During 2012 Bank Pundi maintain its focus micro
behavior reference for all employees in operational
business sector. Bank has provided a Credit Policy that
activities and interacting with all Bank Pundi official. The
regulates providing funds to Related Parties and Large
following are the company values:
Exposure as stated in the Directors decree No. 017/SK-
1. Affordable, easy to access, convenience and
DIR/BPI/IX/10 dated 30 September 2010).
practice
2. Progressive,
focus
on
customer,
innovative,
FUND ALLOCATION FOR SOCIAL PURPOSE AND
orientation on improvement
3. Professional,
integrity,
POLITICAL ACTIVITY
sincere
concern
and
Bank Pundi does not provide any funding for political
excellence.
activities and does not involved in any political activity,
however Bank Pundi concern on social activities.
The implementation of the corporate culture and code
Description on Bank Pundi social activities are described
of conductis attached with the mutual commitment
in Corporate Social Responsibilities above.
PT. Bank Pundi Indonesia, Tbk.
110
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Corporate Governance Structure
533/DIR-BPI/XI/12 dated 30 November 2012. The
Bank Business Plan
The Bank Business Plan (RBB) for 2013 was established
Directors had reported the 2013 Bank Business Plan
based
comprehensive,
to the ultimate shareholder and all levels within Bank
responsive toward the internal and external changes
Pundi organization, and to implement the Business Plan
which was adapted with the Bank mission and vision.
in an effective manner. Board of Commissioners has
The Bank Business Plan of 2013 has been submitted
conducted the supervision function toward the 2012
to Bank Indonesia after having the approval from the
Business Plan achievement and submit the supervisory
Board of Commissioners based on the letter no. No.
report in a timely manner on every semester.
on
realistic
assumptions,
PT. Bank Pundi Indonesia, Tbk.
111
Annual Report 2012
Corporate
Information
“I am delighted being the customer of Bank Pundi because the
Bank reflects a true meaning of a customer by providing an
excellence service. Bank Pundi has performed well being the
partner of their customer and succeeds in building convenient
at every transaction made by the customers”
Ibu Roro
(Cosmetic Entrepreneur)
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
PRODUCT AND SERVICES
PT. Bank Pundi Indonesia, Tbk.
114
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Product and Services
DEMAND DEPOSIT
LOANS
Bank Pundi Demand Deposit dedicated for individual
or corporate customer offers attractive interest rate,
payable monthly with a minimum initial deposit amount
of Rp. 1,000,000. for individual and Rp. 1,500,000. for
corporate.
Pundi Perak
Working capital and investment loan with plafond starting
from more than Rp. 100 million – Rp. 350 million, tenor
range of 6 months – 60 months.
Pundi Perunggu
Working capital and investment loan with plafond
starting Rp. 5 million – Rp. 100 million. Tenor is range
from 6 months to 60 months.
SAVING DEPOSIT
Bank Pundi Saving Deposit offers attractive interest rate
with a minimum initial deposit amount of Rp. 10,000.
Cash withdrawal is available at anytime through 68 Bank
Pundi ATM network, and more than 40,000 ATM Bersama
ATM Prima network span all over Indonesia.
Pundi KRK
Working capital loan with plafond starting from Rp. 25
million – Rp. 100 million, maximum tenor range of 12
months.
TIME DEPOSIT
Time Deposit Bank Pundi offers a variety tenor of 1,3, 6
and 12 months. Withdrawal is only allowed on due date
based on the agreement between bank and customer.
Minimum deposit amount for Time Deposit is Rp. 8,000,000.
with attractive interest and program.
PT. Bank Pundi Indonesia, Tbk.
Pundi Pundi
Working capital and investment loan with plafond starting
Rp. 5 million – Rp. 50 million, tenor range of 6 months 24 months.
115
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Organization structure
PT. Bank Pundi Indonesia, Tbk. Organization Structure
General
Meetings of
Shareholders
Risk Over sight
Committee
Board of
Commissioners
Risk
Management
Committee
President
Director
Remuneration
& Nomination
Committee
Audit Committee
ALCO
Internal Audit
Head
Credit Poilcy
Committee
IT Steering
Commitee
Compliance
Director
Funding
Business Group
Head
Compliance
Head
Risk
Management
Head
Operations
Head
Information
& Technology
Head
Finance
Director
Business
Director
Operations
Director
Corporate
Secretary
Head
Regional
Lending Heads
Business Planning
& Development
Head
Funding Business
Support Head
General Affairs
Head
Head Special
Asset
Management
Head
Human
Capital
Dervelopment
Head
Quality
Assurance
Head
Treasury Head
Regional Funding
Heads
Business
Development Head
Business Support
Head
SME & Early
Warning Head
Corporate
Planning &
Investor
Relations
Head
PT. Bank Pundi Indonesia, Tbk.
Finance Head
Credit Policy &
Support Head
Legal Head
Human
Capital
Management
Head
Lending
Business Group
Heads
116
Annual Report 2012
Corporate Budget
& Control Head
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Organization Structure
Regional Lending Organization Structure
President
Director
Business
Director
Compliance
Director
Operations
Director
Lending
Business Group
Heads
Credit Policy
& Support
Head
Business
Credit Review
Manager
Business
Development
Manager
Regional
Lending
Heads
SME & Early
Warning Head
Business
Support
Manager
Early Warning
Manager
Credit Review
Regional
Product
Development &
Market Research
People
Development
& Service Quality
Team
Leader Credit
Review
MISPerformance
Management
Regional
Sales
Channel
Regional
Sales
Management
Regional
Operations
Manager
SAM
Head
Area
Business
Lending
Manager
(ABLM)
Business
SAM
Regional
Manager
Legal Head
Internal
Audit Head
Quality
Assurance
Head
Human Capital
Head
Operations
Head
ABLM-SAM
BM-SAM
Legal Regional
Early
Warning
Officer
Internal Audit
Regional
Human Capital
Regional
Quality
Assurance
Regional
Early
Warning
Officer
Area
Regional Funding Organization Structure
President
President
Director
Director
Operations
Director
Funding
Business
Group Head
Regional
Funding
Head
Funding
Business
Support
Head
Business
Planning &
Development
Head
Funding
Support
Manager
Public Sector
Relationship
Sales
Manager
Performance
Public Sector Management
Sales
Management
& Product
Development
IT / MIS
Budget
Control &
Transaction
Support
Funding
Support
Development
Budgeting
Process,
Procedure &
Transaction
Support
Funding
Support
Management
Funding
People
Development
People
Management
Sales
Improvement
Branch
Network &
Services
PT. Bank Pundi Indonesia, Tbk.
Area Business Funding
Manager Ladies Branch
& Full Branch
Team
Leader
Funding
Branch
Support
117
Annual Report 2012
Operation
Manager
Ladies
Branch
Internal
Audit Head
Quality
Assurance
Head
Internal
Audit
Regional
Quality
Assurance
Regional
Operations
Head
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Organization Structure
Area Business Lending Organization Structure
Business
Director
President
Director
Operations
Director
Lending
Business
Group Heads
SME &
Early
Warning
Head
Regional
Lending Head
Regional
Business
Funding
Head
Area
Business
Funding
Manager
Business
Credit
Review
Manager
Business
Development
Manager
Business
Support
Manager
Area Business
Lending
Manager
(ABLM)
Early
Warning
Manger
Branch
Manager
Area
Team
Leader
Funding
Branch
Manager
Funding
Officers
Head
Sundries
Operations
& IT
Team Leader
Lending
Area
Section Head
Teller & CS
Accounting
& GA
ABLM-SAM
Business
SAM
Regional
Manager
Legal Head
Legal
Regional
Internal
Audit Head
Quality
Assurance
Head
Internal
audit
Regional
Quality
Assurance
Regional
BM-SAM
Operations
Manager
Section
Head
Sundries
SAM
Head
Teller
Team Leader
Credit
Review Area
Credit
Review
Area
Account
Officer
Area
Customer
Service
Relationship
Officer (RO)
PT. Bank Pundi Indonesia, Tbk.
118
Credit
Administration
Area
Early
Warning
Officer
Area
Team
Leader
SAM
Early
Warning
Officer
Account
Officer
SAM
Intergrated
Support
Unit (ISU)
Annual Report 2012
Internal
Auditor
Quality
Assurance
Area
Operations
Head
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Organization Structure
Ladies Branch Organization Structure
President
Director
Operations
Director
Funding
Business
Group Head
Quality
Assurance Head
Quality
Assurance
Regional
Operations
Head
Internal Audit
Head
Regional
Funding
Heads
Internal
Audit
Regional
Area Business Funding
Manager
Ladies Branch
Quality
Assurance Area
Operations
Manager
Team Leader
Funding
Section Head
Sundries
Operation
Officer
PT. Bank Pundi Indonesia, Tbk.
Section Head
Teller & CS
Accounting
119
Teller
Annual Report 2012
Funding Officer
Customer
Service
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Board of comissioners
Endriartono Sutarto
President Commissioner
(Independent Commissioner)
2000 until 2002, and his highest position was the
Commander in Chief of Indonesian National Army
from 2002 to 2006. Other significant position aside
of the military assignment was as the President
Commissioner of PT Pertamina from 2006 to 2009.
He became the President Commissioner and
Independent Commissioner of Bank Pundi since
March 2012, where as, he is also become the
Chairman of the Remuneration and Nomination
Committee.
Indonesian citizen, 66 years old. He began his
career in the military since he graduated from
Military Academy on 1971 and was assigned
as Platoon Commander up to Army Strategic
Command (KOSTRAD) on 1972to 1979. He was the
Commander at KOREM 173/KODAM VII/TRIKORA
on 1995, he also concluded his education at Royal
College of Defense Studies, UK, England within
the same year. Further to that he continued his
education to a Military College on 2001. Later He
was appointed as Chief of Armed Forces from
Dedy Rifdy Ramsey
Commissioner
Secruties from 2008 to June 2011 as Director. He
was then engaged with PT. Capital inc Investment
Corporation since 2009 up to the present. He was
then appointed as Bank Pundi Commissioner
on March 2010, and became member of the
Remuneration and Nomination Committee On
October 2010. He is now concurrently assigned at
PT. Recapital Asset Management since February
2011 until present.
Indonesian citizen, 46 years old. Graduated from
Faculty of Economics in Financial Management,
University of Indonesiain 1997. His banking
career began as the Corporate Banking Group
at PT. Bank Dutain 1989 until 1993, and later he
had his assignment at capital market companies
such as PT. Bumi Bapindo Securities, from 1994
to 1996; PT. Trimegah Securities Tbk; PT. BNI Life
on2006, PT. Republic Securities on 2007, and PT.
Andalan Artha Advisindo Securities on 2007to
2008. He started his service with PT. Recapital
PT. Bank Pundi Indonesia, Tbk.
120
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Board of comissioners
I Goesti Viraguna Bagoes Oka
Independent Commissioner
Bank Supervisors (1995-1998), Executive Bank
Supervisor (1998-2001), and Deputy Director
serves as the Task Force Coordinator on Site
Supervisory Present Important for Systemic Bank /
SIB (2002-2007). His last position at Bank Indonesia
is the Regional Director of Bank Indonesia - Bali,
Southeast Nusa (NTT) from 2007 to 2009. He was
appointed as an Independent Commissioner of
Bank Pundi since August 2011. He also chaired
the Risk Oversight Committee from November 11,
2011 up to December 2, 2012 and later became
the Chairman of Audit Committee since December
3, 2012 until present.
Indonesian citizen, 61 years old. Graduated from
the University of Indonesia on 1978, in Business
Administration, within the same year he began
his career as an Assistant Manager at PT. Meiji
Indonesia. He began his career at Bank Indonesia
as an Internal Research and Development at Bank
Indonesia on 1980. In 1985 he had the opportunity
to continue his education and obtained a Master
Degree in Development Banking from American
University, Washington DC, United States on 1987.
Upon returning to Indonesia on 1988, he was
reassigned at Bank Indonesia and held various
positions until 2009, among others Internal
Affairs Bureau and Banking Examination Senior
Paulus Wiranata
Independent Commissioner
(2006-2008) and Bank Andara (2008 – 2011)
both as the President Director. From June 2011
to January 2012 he became the CEO of Austindo
Nusantara Jaya Rent and as the independent
Financial Consultant from February 2012. He was
appointed as the Independent Commissioner of
Bank Pundi on August 2012, and also became
the Chairman of Oversight Risk Committee since
December 3, 2012.
Indonesian citizen, 57 years old. Graduated from
the University of Indonesia on 1981, majoring in
Accounting. He began his banking career at
Bank Niaga and hold various positions. He was
the Director of Bank Niaga from 1994 up to 2002.
Later, he joint Rimba Group in November 2002 to
2004 as the Vice President. He was then engaged
with Bank of New York as Country Manager – Chief
Representative for the period of 2005 t0 2006.
Other Banking services was with Bank BTPN
PT. Bank Pundi Indonesia, Tbk.
121
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
profile of committees
Profile of Non Commissioners Audit Committee Member
1. I Goesti Viraguna Bagoes Oka
Chairman
2. LUNGGUK GULTOM
Member of Audit Committee
3. TROY TRIJONO
Member of Audit Committee
2.
1.
3.
LUNGGUK GULTOM
Member of Audit Committee
TROY TRIJONO
Member of Audit Committee
Indonesian citizen, 58 years old. Graduated from
Chatolic University of Parahyangan, Bandung, Faculty
of Economy in 1979. He attended the Credit Analyst
course of Management Institute of Faculty of Economy,
University of Indonesia, and concluded the course in
1981. He began his career at Bank Niaga in 1982 to
1999 with last position as Corporate Banking Group
Head. His next assignment was at IBRA (Indonesian
Banking Restructuring Agency) from 1999 to 2001 as
Asset Mangement Investment. Since 2001 to 2010, he
was engaged with Bank Danamon and appointed among
which was as the Compliance Division Head and Advisor
to Directors. He was appointed as member of Oversight
Risk Committe at Bank Pundi in January 2011.
Indonesian Citizen, 36 years old. He graduated from
Queensland University of Technology, Brisbane, Australia
in 1998 and hold Bachelor of Business. He became the
member of Audit Committe of Bank Pundi since July
2011. Currently he is also as the Principal of PT. Finansa
Arta Persada and Specialist to Public Accountant office
of Ishak, Saleh, Soewondo & Parners who recorded and
handling prestigious clients. Prior to this engagment, he
was at FINH Ltd, Asia Pacific Divion since March 1997 to
October 2001, and later he joined the FINH & VHG Joint
Venture (Indonesia-Australia) up to 2003 where his last
position was as the Country Manager.
PT. Bank Pundi Indonesia, Tbk.
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Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Profile of Non Commissioners Risk Oversight Committe Member
1. Paulus Wiranata
Chairman
2. LUNGGUK GULTOM
Member of Oversight Risk Committee
(Profile has been presented in the Audit
Committe Section)
3. TAUFIK HAKIM
Member of Oversight Risk
Committee
3.
1.
2.
TAUFIK HAKIM
Member of Oversight Risk Committee
Team Leader, Bank Restructuring Group in August 2000
and following to that he became the Vice President of
Banking and Management Compliance and System
Procedure Group (SPK) until 2004. IBRA which was later
replaced to PT. PPA (Asset Management Company). The
he was appointed as the Vice President of Shares Asset
and Credit Risk Management Shares Asset. In 2005, he
was appointed as the Director to Bank BTPN where his
tenure ended April 2010. During his tenure in Bank BTPN,
he hold numbers of position such as Finance Director,
Compliance and Risk Management Director, and later
became the Senior Advisor.
Indonesian Citizen, 47 years old. He was appointed
as the Risk Oversight Committee on January 2011.
He began his career in the education, as the Lecturer
Assistant in Faculty of Agriculture Institute of Bogor in
1987 to 1988 and as the Research Assistant at Faculty
of Economy, University of Indonesia from 1989 to 1990.
He joined PT. UPPINDO/IDFC as Account Officer on
June 1990 and later he was appointed as Section Head
of Research and Planning. His next assignment was at
Bank Nusa Internasional whereas his last position was
Strategic Plan Division Head until August 2000. Further
to that, he joined the Indonesian Banking Restructuring
Agency (IBRA) as the Assitant Vice President.
PT. Bank Pundi Indonesia, Tbk.
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Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Profile of Committees
Profile of Non Commissioners Remuneration and Nominition Members
1. Endriartono Sutarto
Chairman
2. Dedy Rifdy Ramsey
Member of Remuneration and Nomination
3. LIEKE ROOSDIANTI
Member of Remuneration and Nomination
2.
1.
3.
LIEKE ROOSDIANTI
Member of Remuneration and Nomination
Her next assignment in 2005 was at PT. Bank Tabungan
Pensiunan Nasional (BTPN) as staff to Director of Human
Resources Development, and her last position at BTPN
was as the Senior Human Capital Relationship Manager
until 2010.
Indonesian citizen, 52 years old. She joined Bank
Pundi since September 2010 as the Human Capital
Management Head, and was appointed as the member of
Remuneration and Nomination Committee since October
2010. She has numbers of banking experince since 1988
where she began her career as the Account Officer at
Bank International Indonesia (BII). Her last position at BII
was as the Assistant Vice President, Head of Education
and Training in 2001.
PT. Bank Pundi Indonesia, Tbk.
She graduated from the Faculty of Political Science,
University of Indonesia in 1986 and proceed her education
to Master Program Specific Administration at the same
university in 2004.
124
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Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Board of Directors
GANDHI GANDA PUTRA
President Director
Indonesian citizen, 53 years old. Graduated from the University
of Sriwijaya, Faculty of Economics Department of Management,
Palembang in 1984. He began his career in PT. Bank Niaga Tbk.,
on March 1986 by attending the Executive Education Program
until 1987. During his tenure in Bank Niaga he got numbers of
assignment such as Marketing Officer Manager, Cirebon Branch;
Assistant Manager for the Division Head Corporate Banking. In
1997 he joined PT. Bank Danamon Indonesia, Tbk as the Deputy
General Manager of Corporate Banking and other numbers of assignment
since that such as Small Medium Enterprise Division Head, Commercial &
Trade Finance Division Head; Medium Small Enterprise Head. He was then
joined PT. Bank Tabungan Pensiunan Nasional,Tbk on 2005 as Director of
Business. He became the Business Director for PT. Bank Syariah Mega
Indonesia on 2008 until 2009. On March 2010 he was appointed as the
President Director of PT. Bank Eksekutif Internasional, Tbk soon to be Bank
Pundi up to present.
TEGUH WIYONO
Compliance & Human Capital Director
Indonesian citizen, 59 years old. Graduated from Faculty of Economics,
University of Indonesia in 1985 and began his banking career at PT.
Bank Niaga, Tbk. by attending the Executive Education Program
on 1983 to 1984. Since that time he got numbers of assignment in
Bank Niaga such as Sub Manager, Credit Administration Department
Head; Assistant Regional Credit Manager for Head of Compliance &
Support; and as a Senior Manager on 1993 to 1995. His next career
was at PT. Bank Bumiputera Indonesia, Tbk. as Assistant Vice President for
Credit Policy & Administration Group Head in 1995 and his last position as
Vice President for Compliance Group Head pad in2005 until 2009 upon his
retirement. Later he was appointed as a Member of Risk Monitoring Committee
on the PT. Bank Kesejahteraan Ekonomi from 2009 until 2010. He joined Bank
Pundi as Compliance Director since March 2010 to the present.
MAXIMIANUS P. DJIWANTO
Finance Director
Indonesian citizen,45 years old. Graduated from the University of Trisakti,
Faculty of Economy – Accounting on 1995. He began his banking career
at PT Bank Ficorinvest, Tbk as Senior Assistant Manager Corporate
Finance Division from 1996 – 1999, and Deputy Senior Manager Loan
Workout Division, IBRA (Indonesian Banking Restructuring Agency
) from 1999 to 2002, while as Deputy Senior Manager Asset Disposal
Division from 2002 to 2004. On June – August 2004 assigned as Vice
President of PT. Capitalinc Investment, Tbk and as President Director
from August 2004 to May 2008. Before his assignment at Bank Pundi,
PT. Bank Pundi Indonesia, Tbk.
he hold numbers of position from 2008 to 2010 such as the President
Director of PT. Lupita Amanda (Losari Resort & Spa), Director PT.
Kemang Jaya Raya (Hotel Grand Kemang), President Director
of PT. Restyle Concept. He joined Bank Pundi since 2010 as the
Advisor to the Directors, and Group Head on Finance, Corporate
Planning and Budget Control before he was appointed as Director
of Finance,Corporate Planning & Budget Control in 2011 up to the
present.
125
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Profile of Directors
BENI NURTANTIJO
Operations Director
Indonesian citizen, 47 years old. Graduated from Catholic
University of Parahyangan, Bandung, Faculty of Social and Political
Science on 1989. Began his career in Banking as Commercial
Credit Reviewer at PT. Bank Central Asia in 1989to 1990 and as
the Credit Analyst at PT. Bank Umum Nasional from 1990 to 1992.
Attended the Manager Program Development at PT. Bank Umum
Nasional, further to that he became the Account Officer and
Senior Account Officer up to 1995. From 1995 he joined PT. Bank
Tabungan Penisunan Nasional and hold various position until 2007
such as Research Manager, Treasury Division Head, Advisors
to Directors on Business Task Force and FinanceDivision Head
(Executive Officials). In 2009 he joined PT. Bank Syariah Mega
Indonesia as Pension Financing Division Head and following to
that he became the Consultant at HS & Partner Consulting. He
joined Bank Pundi (previously Bank Eksekutif) on March 2010
as Advisor to Directors and later he was the Group Head Task
Force and appointed as Director of Operational and Information
Technology in 2011.
RAMONO SUKADIS
Business Director
Indonesian citizen, 53 years old. Graduated from University of
Indonesia, Faculty of Economy on 1984. Began his banking
career as Marketing Officer at Bank Niaga – Medan branch in
1987. Since that he held various positions at Bank Niaga such
as Marketing Department Head of Cirebon Branch, Branch
Managers among which is at Jakarta, Kyai Tapa, Gambir and last
position in Bank Niaga as the AVP, Credit Reviewer. On 2000 to
2006 he joined Bank Danamon and the positions he held during
PT. Bank Pundi Indonesia, Tbk.
126
his tenure in Bank Danamon were as VP-Deputy Chief Credit
Officer , VP-Head Regional SME Surabaya, SVP-Head Regional
SME Jakarta. His next journey was in PT. Bank Tabungan
Pensiunan Nasional from 2006 to 2010 as EVP-Pension Business
Development Head. He joined Bank Pundi on September 2010
as Group Head Business and appointed as Business Director
since 2011.
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Profile of Corporate Secretary & SKAI Head
Profile of Corporate Secretary
CHRISTIANA MARIA DAMANIK
Corporate Secretary
(2004-2007) and AVP, Corporate Communication Head
at PT Bank Danamon Indonesia, Tbk (1996 – 2004). She
was also posted as the Corporate Secretary at PT Benua
Birunusa (a real estate holding company) in 1990 - 1996,
and started her career as the Supervisor at PT Astrindo
Satrya Kharisma (Conference Organizer) on 1988-1990.
Received a Bachelor Degree in Political Science from the
University of the Philippines, Quezon City, Metro Manila
in 1987.
Indonesia Citizen, 51 years. Became the Corporate
Secretary of PT Bank Pundi Indonesia, Tbk since 2012
and joint the Bank since 2010, after previously working
as an independent consultant who provides consultancy
in Corporate Communication to number of industries
including the banking industry (2007 – 2010). Other posts
in banking industry include VP, Corporate Communication
Department Head at PT Bank Mandiri (persero) Tbk
PROFILe of skai head
HARIYADI
Internal Audit Working Unit (SKAI) Head
Operational Audit such as Audit Division Head at PT.
Bank Lippo and senior assistant Vice President, Remote
Audit Division Head at PT. Bank CIMB Niaga. He hold
his bachelor degree and Master of Management from
Faculty of Economy, Gajah Mada Universitas respectively
in 1989 and 1996.
Indonesian Citizen, 50 years. Haryadi was appointed as
the Internal Audit Unit Head since November 2010. He
was before as the Remote & Special Audit of PT. Bank
Tabungan Pensiunan Nasional (BPTN). His banking
career began in 1989 as Regional Auditor of PT. Bank
International Indonesia (BII) - Yogyakarta and further
to that he had numbers of position in Audit such as
PT. Bank Pundi Indonesia, Tbk.
127
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Senior Management List*)
*)As per January 2013
Division Head
5
11
4
17
14
16
3
2
9
10
7
13
NO
1
6
12
8
15
NAME
POSITION
1.
Eko Harmanto
Business Development Head
2.
Agus Rusdiono
Legal Head
3.
Rudi Hendrawan
Quality Assurance Head
4.
Hariyadi
SKAI Head
5.
Yudhi Herdiyanto
General Affairs Head
6.
Evy I. Gondomulio
Corporate Planning & Investor Relations Head
7.
Yenni Susilawati
Business Support Head
8.
Lieke Roosdianti
Human Capital Management Head
9.
Christiana Maria Damanik
Corporate Secretary Head
10.
Ratna Melati
Financial Head
11.
Totok Wibisono
Risk Management Head
12.
Nunung Waskito
Corporate Budget Control Head
13.
Priyo Tri Utomo
Compliance Head
14.
Peter Benyamin Tanod
Information Technology Head
15.
Lalu Didit Winardi
Credit Policy and Support Head
16.
Abas Ahmad
Special Asset Management Head
17.
R. Harlan Maulana
Operasional Head
PT. Bank Pundi Indonesia, Tbk.
128
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Group Head
3
NO
NAME
2
1
4
POSITION
1.
Rica Djoenaedi
Group Head Funding
2.
Jack Mulyadi
Group Head - Regional Lending Head – West Java
3.
Nugroho Tjondrojono
Group Head - Regional Lending Head – Central Java
4.
Ida Bagus Dwi Kencana
Group Head - Regional Lending Head – Bali Nusa Tenggara
PT. Bank Pundi Indonesia, Tbk.
129
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
List of Executive Officer
Regional Head
5
2
4
10
7
8
1
9
3
NO
6
11
NAME
POSITION
1.
Muhammad Haikal
Regional Lending Head – Jakarta I
2.
Dzul Badri
Regional Lending Head – Jakarta II
3.
Angelique M.S. Tulong
Regional Funding Head – Jakarta
4.
Herwan Jefri
Regional Lending Head – East Java I
5.
Sucipto
Regional Lending Head – East Java II
6.
Nita Ernawati
Regional Funding Head – Sumatera
7.
Sunaryo Salamun
Regional Lending Head – Central Sumatera
8.
Budi Sasongko
Regional Lending Head – North Sumatera
9.
Slamet Riyadi
Regional Lending Head – South Sumatera
10.
Liana Sastalisar
Regional Lending Head – East Indonesia
11.
Diana Djajasasana
Regional Funding Head – East Indonesia
PT. Bank Pundi Indonesia, Tbk.
130
Annual Report 2012
Management Discussion & Analysis
PT. Bank Pundi Indonesia, Tbk.
Corporate Governance Report
131
Annual Report 2012
Corporate Information
Management Responsibility
for Annual Report
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
network
Banda Aceh
Medan
Gorontalo
Pekanbaru
Palu
Manado
Jambi
Palembang
Balikpapan
Padang
Bandar Lampung
Bengkulu
Banjarmasin
Jakarta
Semarang
Bali
Makassar
Serang
Yogyakarta
Lombok
Bandung
Surabaya
PT. Bank Pundi Indonesia, Tbk.
132
Annual Report 2012
Kupang
Management Discussion & Analysis
Corporate Governance Report
Abepura
PT. Bank Pundi Indonesia, Tbk.
133
Annual Report 2012
Corporate Information
Management Responsibility
for Annual Report
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
office addresses
NO
Area (branch)
TELEPHONE
FAX
ADDRESS
HEAD OFFICE
021 723–4666
021 723–5212
Jl. RS Fatmawati No. 12, Jakarta Selatan,
12140
1
Regional Jakarta & KC Fatmawati
021-7260123
021-7267966
Jl. RS Fatmawati No. 12, Jakarta Selatan,
12140
2
KCP Pasar Minggu
021-79199575
021-79193110
Jl. Warung Buncit Raya No. 4A, Pancoran, Jakarta Selatan
3
KCP Mayestik
021-7222278
021-7268969
Jl. Kyai Maja No. 37 Mayestik, Jakarta
Selatan
4
KCP Ciledug
021-7331472
021-7331431
Jl. HOS Cokroaminoto No.8A, Karang
Tengah Kota Tangerang
5
KCP Ciputat
021-7412211
021-7402424
Jl. Dewi Sartika No. 12A-B, Ciputat
Tangerang Selatan
6
KCP Depok
021-77219063
021-77219062
Jl. Margonda Raya No. 1F, Pancoran
Mas, Depok
7
KC
021-63862448
021-63862631
Jl. AM Sangaji No. 1A, Petojo Utara,
Gambir, Jakarta Pusat
8
KCP Muarakarang
021-6697775
021-6683435
Jl. Muara Karang Raya No. 269, Muara
Karang, Jakarta Utara
9
KCP Glodok
021-62304452
021-62304449
Jl.Mangga Dua Raya No.31/2, Taman Sari
Jakarta Barat
10
KCP Ps. Senen
021-42881110
021-42881119
JL. Letjen Suprapto No. 8C, Kemayoran,
Jakarta Pusat
11
KCP Cengkareng
021-54360133
021-54360137
Komplek Tol Boulevard Blok F No. 20-21,
Jl. Lingkar Luar Barat Blok E No. 01,
Cengkareng Timur, Jakarta Barat
12
KCP Jatinegara
021-85918067
021-85916130
Jl. Raya Matraman Blok A2, Kaveling No.
10, Matraman, Jakarta Timur
13
KCP Kelapa Gading
021-45850085
021-45850487
Jl. Raya Gading Indah M4C/12, Kompleks
Ruko Pasar Mandiri, Kelapa Gading,
Jakarta Utara
14
KC
021-88856063
021-88856569
Jl. Ahmad Yani,Bekasi Selatan
15
KCP Cibitung
021-88333117
021-88330391
Jl. Inspeksi Kalimalang Ruko sentra
Niaga kalimas B-28, Cibitung
16
KCP Pondok Gede
021-84991516
021-84970939
Jl. Jatiwaringin No. 186, Jatiwaringin,
Pondok Gede
17
KCP Harapan Indah
021-88866307
021-88866067
Ruko Sentra Niaga Jl. Sentra Niaga
Boulevard Hijau II Blok SN No. 15, Harapan Indah
18
KC
Karawang
0267-8453825
0267-8453788
Jl. Kertabumi No. 77, Kel Nagasari, kec.
Karawang Barat
19
KCP Cikampek
0264-8388583
0264-8387287
Ruko Cluster Primadona No. B-3, Jl.
Jend. Ahmad Yani Cikampek
20
KCP Cikarang
021-89845852
021-89845855
Komp. Ruko Golden Boulevard Jl. Niaga
Raya CC5 No. 5 , Cikarang Selatan Kab.
Bekasi
21
KCP Cilamaya
0264-8380071
0267-8380070
Jl. Raya Cilamaya No. 14, Cilamaya
Wetan, Kab. Karawang
22
KCP Rengasdengklok
0267-482465
0267-4846511
Jl Raya Rengasdengklok No. 8, Rengasdengklok Selatan, Kab Karawang
AM Sangaji
Bekasi
PT. Bank Pundi Indonesia, Tbk.
134
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Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Office Address
NO
Area (branch)
TELEPHONE
18
KC
Karawang
0267-8453825
0267-8453788
Jl. Kertabumi No. 77 Kel Nagasari, kec.
Karawang Barat
19
KCP Cikampek
0264-8388583
0264-8387287
Ruko Cluster Primadona No. B-3, Jl.
Jend. Ahmad Yani Cikampek
20
KCP Cikarang
021-89845852
021-89845855
Komp. Ruko Golden Boulevard Jl. Niaga
Raya CC5 No. 5, Cikarang Selatan Kab.
Bekasi
21
KCP Cilamaya
0264-8380071
0267-8380070
Jl. Raya Cilamaya No. 14, Cilamaya
Wetan, Kab. Karawang
22
KCP Rengasdengklok
0267-482465
0267-4846511
Jl Raya Rengasdengklok No. 8, Rengasdengklok Selatan, Kab. Karawang
23
KC
Bogor
0251-8363053
0251-8363052
Jl. Ir. H. Juanda No. 12, Bogor
24
KCP Ciawi
0251-8330409
0251-8330409
Jl. Raya Tajur No. 110 Bogor
25
KCP Cibinong
021-8794977
0251-8790581
Jl. Raya Jakarta Bogor KM. 42 No. 1,
Cibinong
26
KCP Parung
0251-8610014
0251-8610051
Jl Raya Gunung Sindur Parung Bogor
27
KC
Serang
0254-229400
0254-229422
Jl. Juhdi 28,Serang-Banten
28
KCP Cilegon
0254-374751
0254-374866
Jl. A. Yani No. 135 D, Sukmajaya Cilegon-Banten
29
KCP Pandeglang
0253-205315
0253-206099
Jl. Raya Serang KM 1 No. 15C,
Pandeglang, Banten
30
KCP Rangkasbitung
0252-5283561
0252-5283565
Jl. Sunan Kalijaga No. 126,
Rangkasbitung, Banten
31
KC
021-53121178
021-53120953
Komplek pertokoan Sutera Niaga II,
Alam Sutera No.29/30, Serpong, Kab.
Tangerang
32
KCP Cimone
021-55795281/74
021-55795267
Jl. Imam Bonjol No.6, Karawaci,
Tangerang
33
KCP Kotabumi
021-55650486
21-55650503
Ruko Sastra Plaza B No. 53, Jl. Gatot
Subroto KM 5,4 Jatiuwung, Tangerang.
34
KCP Balaraja
021-33152622
021-55795267
KO Citra Raya CUBIC L 15/20, Kab.
Tangerang
35
Regional Jawa Barat & KC Astana
Anyar
022-6030776
022-6030746
Jl. Astana Anyar No. 42-44, Bandung
36
KCP BKR
(022) 5211415
(022) 5200420
JL. BKR No. 154 C,Cigereleng-Regol,
Bandung
37
KCP Kopo
(022) 85871059
(022) 85870976
Jl. Kyai Haji Wahid Hasyim No. 62
,Ketapang-Kopo, Bandung
38
KCP Ujung Berung
(022) 7832434
(022) 7816296
Jl. Abdul Haris Nasution No. 198B, Ujung
Berung, Bandung
39
KCP Setiabudi
022-2034651
(022) 2037374
Jl. Dr. Setiabudi No. 188A, Bandung
40
KCP Cimahi
(022) 6646144
022-6646603
Jl. Amir Mahmud No. 815, Cimahi, Jawa
Barat
41
KC
0265-312714
0265-312126
Jl. KH. Z Mustofa No. 218, Tasikmalaya,
Jawa Barat
42
KCP Indihiang
0265-2352310
0265-327489
Jl. Letjen Haji Ibrahim Adjie No.118,
Indihiang, Tasikmalaya, Jawa Barat
43
KCP Banjar
0265-745816
0265-745858
Jl. Letjen Suwanto No.133, Banjar Ciamis
44
KCP Garut
0262-239551
0262-239566
Jl. Ciledug No. 193, Garut, Jawa Barat
Tangerang
Tasikmalaya
FAX
PT. Bank Pundi Indonesia, Tbk.
135
ADDRESS
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Office Address
NO
Area (branch)
45
KC
46
TELEPHONE
Purwakarta
FAX
ADDRESS
0264-8223716
0264-8223814
Jl. RE. Martadinata RT.29, RW.05,
sekarang Jl. RE. Martadinata No. 29 C,
Jawa Barat
KCP Pamanukan
0260-540067
0260-540064
Jl. Ion Martasasmita No. 283, A Kab.
Subang
47
KCP Subang
0260- 417523
0260- 417520
Jl. Darmo Diharjo No. 18 A2, Subang
48
KC
0266-6252702
0266-6248811
Jl. Bhayangkara 21A, Kota Sukabumi,
Kel. Gunung Puyuh
49
KCP Cianjur
0263.2292156
0266.2291813 Jl. HOS Cokroaminoto No. 136A, Cianjur
50
KCP Cibadak
0266 -535702
0266 - 535654
Jl. Surya Kencana No. 4, Cibadak
51
KCP Ciranjang
0263 - 325870
0263 - 325875
Jl. Hegarmanah No. 140, Ciranjang,
Cianjur
52
KC
0231-225491 s/d
97, 0231-205835
0231-225490
Jl. Siliwangi No. 189, Cirebon
53
KCP Patrol
0234-612419
0234 - 612323
Jl. Raya Patrol No. 16, Patrol
54
Regional Jawa Tengah & KC
Sudirman
024-7616869
024-7616870
Jl. Jend. Sudirman No. 301, Semarang
55
KCP Bubakan
024-3550777
024-3556777
Jl. MT. Haryono Komp. Bubakan Blok A/1,
Semarang
56
KCP Kendal
0294-644679
0294-644670
Jl. Utama Tengah No.298, Weleri, Kendal
57
KCP Peterongan
024-8456350
024-8456352
Jl. Mataram No.719 Blok A-2, Wonodri,
Semarang Selatan
58
KCP Ungaran
024-6924506
024-76910991
Jl. Gatot Subroto No.168, Ungaran, Kabupaten Semarang
59
KCP Kudus
0291-444864
0291-445694
Ruko Sudirman No. 7, Jl. Jend Sudirman
No. 7, Kudus
60
KCP Pati
0295-384851
0295-385116
Jl. Dokter Susanto No. 33 B, Pati
61
KC
0271-635060
0271-633757
Jl. Sutan Syahrir No. 213, Solo
62
KCP Kartasura
0271-731899
0271-732299
Jl. A. Yani No.296 A1, Pabelan, Kartosuro
63
KCP Klaten
0272-3351126
0272-3351125
Jl. Raya Veteran No.131, Klaten
64
KCP Sragen
0271-8821130
0271-8821132
Jl. Raya Sukowati No.285, Sragen
65
KCP Palur
0271-8203520
0271-8203523
Jl. Raya Palur No.307, Sukoharjo
66
KCP Wonogiri
0273-323345
0273-322389
Jl. Ahmad Yani No. 39 C, Wonogiri
67
KCP Simo - Boyolali
0276-324525/
579
0276-325514
Jl. Pandanaran No. 179A, Boyolali
68
KC
0274-554543
0274-558032
Jl. Laksda Adi Sucipto No. 32-34, Yogyakarta
69
KCP Bringharjo
0274-552885
0274-514312
Jl. Mayor Suryotomo No.13, Gondomanan Yogyakarta
70
KCP Parangtritis
0274-370020
0274-389211
Jl. Parangtritis No.209, Kabupaten Bantul
71
KCP Sleman
0274-540446
0274-540806
Jl. Magelang KM.4 No.210, Kabupaten
Sleman Yogyakarta
72
KCP Purworejo
0275-325553
0275-325554
Jl. Kyai Haji Achmad Dahlan No. 7 C,
Purworejo
73
KCP Magelang
0293-367703
0293-367058
Ruko Top Square, Jl. Tentara Pelajar Kav.
D No.4, Magelang
74
KCP Wonosobo
0286-323200,
324599, 325088
0286-323217
Jl. Sumbing No.20 C, Wonosobo
75
KC
0283-342999
0283-343737
Jl. Ahmad Yani No.58, Tegal
Sukabumi
Cirebon
S. Syahrir - Solo
Adisucipto - Yogya
Tegal
PT. Bank Pundi Indonesia, Tbk.
136
Annual Report 2012
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Office Address
NO
Area (branch)
76
KCP Batang
0285 - 391718
0285 - 392685
Jl. Jenderal Sudirman No. 252, Batang
77
KCP Pekalongan
0285-413611
0285-413622
Jl. Sultan Agung No. 30, Pekalongan
78
KCP Pemalang
0284-324150
0284-321314
Jl. Jend. Sudirman No. 243, Pemalang
79
KCP Brebes
0283-671500
0283-672378
Jl. Ahmad Yani No. 51, Brebes
80
KCP Bumi Ayu
0289-430766
0289-430866
Jl. Diponegoro No. 9, Bumiayu, Kab.
Brebes
81
KC
0281-625299
0281-626099
Jl. Jend. Sudirman No.626, Purwokerto
82
KCP Purbalingga
0281 - 892226
0281 - 891806
Jl. Achmad Yani No.39, Purbalingga
83
KCP Cilacap
0282 - 5253022
0282 - 5253048
Jl. Suprapto No.11 A, Cilacap
84
KCP Kebumen
0287 383233
0287 - 383 451
Jl. Sutoyo No. 49, Kebumen
85
KCP Banjarnegara
0286-5986081
0286-5986083
Jl. S Parman No. 43-45 E, Banjarnegara
86
KCP Kroya
0282 - 492333
0282 - 494515
Jln. A. Yani No. 24, Kroya
87
Regional Jawa Timur & KC Basra
Surabaya
031-5472000
031-5473000
Jl. Basuki Rahmat No. 17-19, Surabaya
88
KCP Pamekasan
0324-331111
0324-334103
Jl. Trunojoyo No. 79-80, Pamekasan
89
KCP Waru
031 - 8551814
031 - 8551712
Jl. Raya waru, Ruko Gateway Blok B-6,
Sidoarjo
90
KCP Wonokromo
031-5623918
031-562319
Jl. Mayjen Sungkono 65 C, Surabaya
91
KCP Pasar Turi
031 - 5452471
031 - 5452470
Ruko Mutiara Dupak No. 65/A-18, Jl.
Raya Dupak, Surabaya
92
KCP Kertajaya
031 - 5051308
031 - 5051309
Ngagel Jaya Selatan 169, Gubeng,
Surabaya
93
KC
0341-341000
0341-343000
Jl. Basuki Rahmad No. 76, Malang
94
KCP Pandaan
0343-638202
0343-638227
Ruko Sentral Niaga Blok D1 Jl. Raya
Surabaya
95
KCP Singosari
0341-452666
0341-453158
Jl. Raya Mondoroko Banjararum Singosari, Kab Malang
96
KCP Blitar
0342-809787
0342-809669
Jl. Veteran No. 109, Blitar
97
KCP Gresik
031-3991842
031-3991844
Jl. RA Kartini No. 106 A, Gresik
98
KCP Jombang
0321-877787
0321-877723
Jl. Merdeka No. 17 A, Jombang
99
KCP Mojokerto
0321-383881
0321-383880
Jl. PB Sudirman A/62 Mojokerto
100
KCP Lamongan
0322-311254
0322-311255
Jl. Lamongrejo No.124, Lamongan
101
KCP Bojonegoro
0353-3410086
0353-3410048
Jl. Veteran Ruko No.2, Bojonegoro
102
KC
0354-692323
0354-692544
Jl. Brawijaya No. 29, Pakelan, Kediri
103
KCP Madiun
0351-472247
0351-472298
Jl. Kol. Mahardi No. 15, Madiun
104
KCP Tulung Agung
0355-322799
0355-325499
Jl. Pangeran Diponegoro 100, Tamanan
Tulung Agung
105
KCP Nganjuk
0358-329540
0358-329543
Jl. Dermojoyo No.34, Nganjuk
106
KCP Pare
0354-393838
0354-391499
Jl. Pahlawan Kusuma Bangsa no. 5A,
Pare Kediri
107
KC
0331-421000
0331- 429637
Ruko Gajah Mada Square Blok A2 - A3,
Jl. Gajah Mada
108
KCP Genteng
0333-842999
0333-842607
Jl. Kyai Haji Wahid Hasyim, Ruko Jinggo
No. 1, Banyuwangi
109
KCP Situbondo
0338-673000
0338-673760
Jl. Jawa 11A, Mimbaan-Panji Stubondo
110
KCP Lumajang
0334-892938
0334-892966
Jl. Slamet Riyadi No. 135, Lumajang
111
KCP Probolinggo
0335-427666
0335-420600
Jl. Soetomo 157, Mangunharjo, Mayangan, Probolinggo
Purwokerto
Malang
Kediri
Jember
TELEPHONE
FAX
PT. Bank Pundi Indonesia, Tbk.
137
ADDRESS
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Office Address
NO
Area (branch)
TELEPHONE
112
Regional Sumbagsel & KC
Palembang
0711 - 317191
0711-358856
Jl. Kol Atmo No. 425-427, Kel.17 Ilir Kec
Ilir Timur I, Palembang
113
KCP Km 5
0711-4325171
0711-418467
Jl. Kolonel H. Burlian No. 133/C-D,
Suka-rami, Palembang
114
KCP Km 12
0711 - 430567
0711-432433
Jl. Raya Palembang Sehayu No. 7/Jl.
Sultan Mahmud Badaruddin II, Sukarami,
Palembang
115
KCP Seberang Ulu
0711 - 510066
0711-515566
Jl Jend. A Yani Lr. Kenari Seberang Ulu
Palembang
116
KCP Betung
0711 - 893128
/0711 -893562
0711-893383
Jl. Raya Palembang Betung Banyuasin,
Palembang
117
KCP Prabumulih
0713-3884003
0713-321770
Jl. Jend Sudirman No. 17, Muara Dua
Prabumulih Timur
118
KCP Kenten
0711-36555
0711-311583
Jl. R Sukamto No. 81, Ilir Timur II Palembang
119
KC
Lampung
0721-487799
0721-487788
Jl. Laksmana Malahayati No. 230, Teluk
Betung Selatan - Bandar Lampung
120
KCP Tanjung Karang
0721 - 257365
0721 - 268552
Jl. Kartini No. 2 Bandar Lampung, Lampung
121
KCP Metro
0725 - 477727
0725 - 44414
Komplek Pertokoan Sumur Bandung
Blok C No. 9-10, Metro Raya Kota Metro
Lampung
122
KCP Bandar Jaya
0725-528340
0725-528338
Jl. Proklamator No. 58, Terbanggi Besar,
Kab. Lampung Tengah
123
KCP Pringsewu
0729-23051
0729-23056
Jl. A. Yani No. 1004, Pringsewu Utara
124
KCP Tulang Bawang
0726-750940
0726-750222
Jl. Lintas Timur Sumatera No. 28-29,
Komplek Ruko Simpang Lima Tulang
Bawang Lampung
125
KC
0741-7837339
0741-7837345
Jl Sultan Thaha Komplek Pertokoan Ruko
WTC Blok A No. 17-18, Jambi 36111
126
KCP Sipin
0741 669 908
0741-669842
Jl. A Bakarudin No. 44 c-d, Kotabaru,
Jambi 36126
127
KCP Jelutung
0741-7555240
0741-7551500
Jl Hayam Wuruk No. 128H, Jelutung,
Jambi 36134
128
KCP Bangko
0746-21908
0746-21927
Jl. Jend. Sudirman Pematang Kandis
Merangin, Jambi
129
KCP Muara Bungo
0747-7324064
0747-7324065
Komplek Pertokoan WTC Blok A No. 2, Jl.
Sudirman Muara Bungo, Jambi
130
KCP Sarolangun
0745-91600
0745-91608
Jl. Lintas Sumatera Sarolangun Jambi
131
KC
0735 -322727
0735- 321121
Jl. Sutan Syahrir No. 052. C, Baturaja
132
KCP Belitang
0735 450100
0735 450084
Jl. Charitas Pasar Baru No.157, Belitang,
OKU, Sumatera Selatan
133
KCP Tugumulyo
0712-331073
0712-331052
Jl. Lintas Timur KM 125, Lempuing, OKI,
Sumatera Selatan
134
KCP Lubuk Linggau
0733-323230
0733-323230
Jl. Yos Sudarso No. 51, Lubuk Linggau,
Sumatera Selatan
135
KC
0736-25438
0736-25415
Jl. Jend. Sudirman No.45, Bengkulu
136
KCP Ketahun
0737 - 7524002
0737-7524004
Jl. Flamboyan No. 219, Ketahun
137
Regional Sumbagut & KC Medan
061-4560111
061-4563111
Jl. Pemuda No. 13, Medan
138
KCP Petisah
061- 4514120
061-4558279
Jl. Gatot Subroto No. 311, Medan
Angso Duo - Jambi
Baturaja
Bengkulu
PT. Bank Pundi Indonesia, Tbk.
138
FAX
Annual Report 2012
ADDRESS
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Office Address
NO
Area (branch)
139
KCP Medan Deli
061-6622312
061-6612035
Jl. Kom. Laut Yos Sudarso Komplek Gesit
Agung Blok A No. 7A Pasar Palapa-Pulo
Brayan Medan
140
KCP Sei Sikambing
061-8447230
061- 8469387
Komplek Tomang Elok Jl. Gatot Subroto
Blok A8 No. 71 Medan
141
KCP Deli Tua
061-7880575
061- 7874817
Jl. Brigjen Zein Hamid No. 09C Medan
142
KCP Binjai
061-8822723
061- 8829461
Jl. Jenderal Sudirman No. 77 Binjai
143
KC
0761-856628
0761-856644
Jl. Jenderal Sudirman No. 14 Marpoyan
Damai, Pekanbaru
144
KCP Teluk Kuantan
0760-561656
0760-561657
Jl. Imam Munandar No. 18 Teluk Kuantan
145
KCP Duri
0765-94664
0765-91012
Jl. Jend. Sudirman No.888,Mandau, Kab.
Bengkalis, Riau
146
KCP Arengka
0761-563632
0761-563642
Jl. HR.Soebrantas No.71 A, Kel. Tuah
Karya, Kec. TampanPekanbaru
147
KCP Pangkalan Kerinci
0761-95653
0761-95659
Jl. Lintas Timur No.8 Pangkalan Kerinci,
Pelalawan, Riau
148
KCP Air Molek
0769-7443015
0769-7443013
Jl. Jend. Sudirman No.06, Air Molek,
Pasir Penyu, Kab. Indragiri Hulu
149
KC
0622-24114
0622-25211
Jl. Sutomo No.5 G -H, Siantar
Barat,Pematang Siantar
150
KCP Kisaran
0623-41266
0623-41677
Jl. Cokroaminoto No.26, Kota Kisaran
Barat, Kab. Asahan
151
KCP Rantau Prapat
0624-351155
0624-327879
Jl. Gatot Subroto No.2 C-D, Kel. Cendana, Kec. Rantau Utara.
152
KCP Kota Pinang
0624 – 95404
0624 – 95406
Jl. Jend. Sudirman No.68 B, Kel. Kota
Pinang.
153
KCP Padang Sidempuan
0634-26099
0634-26299
Jl. Jend. Sudirman No.62A, Padang
Sidempuan.
154
KCP Tebing Tinggi
0621-24001
0621-24029
Jl. Thamrin No. 125 J Tebingtinggi
155
KC
0751-894120
0751-894115
Jl. Belakang Olo No. 54 B-C Kota Padang
156
KCP Bukit Tinggi
0752-624031
0752 - 624061
Jl. Sutan Syahrir No. 4B, Tarok Dipo Guguk Panjang, Kota Bukit Tinggi
157
KCP Payakumbuh
0752-90036-39
0752-90040
Jl. Veteran No. 25 Payakumbuh Barat,
Payakumbuh
158
KCP Koto Baru
0754 – 71545
0754 -71539 Jl. Lintas Sumatera No. 99B KotobaruKab. Dharmasraya
159
KC
0651-23111
0651-29311
Jl. Teuku Hasan Dek No.126 A-B,Kuta
Alam, Banda Aceh
160
KCP Sigli
0653-23111
0653-23180
Jl. Profesor Abdul Majid Ibrahim No.32,
Gampong Asan, Sigli
161
KCP Langsa
0641-22111,
22723
0641-23688
Rumah Toko No.7 Blok A, Jl. Teuku Umar,
Paya Bujuk Blang Pase, Kota Langsa
162
KC
Lhoksumawe
0645 – 46111
0645 - 46119
Jl. Samudera No.7, Kampung Jawa,
Banda Sakti, Kota Lhokseumawe.
163
Regional Bali Nusra & KC
Denpasar
0361-254298
0361-254222
Jl. Diponegoro No. 105, Denpasar
164
KCP Gianyar
0361-8958220
0361-8958308
Jl. Dharma Giri No. 21B, Gianyar
165
KCP Buluh Indah
0361-422115
0361-419973
Jln. Buluh Indah No 198 e-f
166
KCP Tohpati
0361-462564
0361-462390
Jl. WR. Supratman No.311 X Denpasar
Pekanbaru
Pematang Siantar
Padang
Banda Aceh
TELEPHONE
FAX
PT. Bank Pundi Indonesia, Tbk.
139
ADDRESS
Annual Report 2012
Profile of Bank Pundi
Investors Information
Management Report
Review of Business Condition in 2012
Office Address
NO
Area (branch)
TELEPHONE
167
KCP Sunset Road
0361-8947317
0361-8947189
Jl. Sunset Road Ruko 101, Blok D
Abianbase Badung, Bali
168
KC
0362-29069
0362-28495
Jl. A Yani No. 102, Singaraja
169
KCP Negara
0365-44250
0365-44250
Jl. Ngurah Rai No. 99 X, Kel. Dauhwaru,
Kec. Jembrana, Kab. Jembrana
170
KCP Klungkung
0366-024780
0366-5596076
Jl. Anyelir No. 99X-Klungkung
171
KCP Tabanan
0361-8941618
0361-8941620
Jl. By Pass Kediri No. 99X, Desa/Kel.
Banjar Anyar Kec. Kediri, Tabanan
172
KC
0370-634639
0370-634952
Jl. Pejanggik No. 65 B, Mataram
173
KCP Bima
0374 – 44234
0374 – 44234
Jl. Tongkol No.21, Kel. Paruga, Kec.
Rasanae Barat, Kota Bima
174
KCP Pancor
0376-21849
0376-622289
Jl. Tuan Guru Haji Zainudin Abdul Majid
No. 46C, Ling. Muhajirin Kel. Pancor, Kec.
Selong, Lombok Timur
175
KCP Praya
0370-655426
0370-654440
Jl. Sudirman No. 10 A, Praya, Kel. Praya,
Kec. Praya, Lombok Tengah, NTB
176
KCP Sumbawa
0371-625333
0371-625334
Jl. Hasanudin No. 68 Sumbawa
177
KC
0380-829666
0380-823750
Jl. A Yani No. 69X, Merdeka Kelapa Lima
Kupang
178
KCP Atambua
0389-22436
0389-22416
Jl. I.J. Kasimo No. 99X, Kel. Beirafu, Kec.
Atambua Barat, Kabupaten Belu
179
KCP Soe
0388-21074/73
0388-21522
Jl. Diponegoro No.50, Kel. Taubneno,
Kec. Molo Selatan, Kab. Timor Tengah
Selatan.
180
Regional IBT & KC Makassar
0411-3630033
0411-329512
Jl. Sulawesi No. 59-61, Makassar
181
KCP Rantepao
0423-2810388
0423-25157
Jl.Pongtiku Karassik Rantepao
182
KCP Daya
0411-583860
0411-583441
Jl. Perintis Kemerdekaan Km 8, Tamalanrea, Makassar
183
KCP Sengkang
0485-324379
0485-324014
Jl. Bau Mahmud No.4, Sengkang
184
KCP Ambon/KC
0911-343633
0911-343280
Jl. A. Y. Patty No.68, Sarimau
185
KC
0431-8880777
0431-8880676
Jl. Sam Ratulangi No. 214, Manado
186
KCP Tomohon
0431-3157241
0431-3157253
Jl. Raya Kolongan No.198 A, Tomohon
95442
187
KCP Bitung
0438-31118
0438-31119
Jl. Wolter Monginsidi No.10 A, Kec.
Girian, Bitung 95543
188
KC
Gorontalo
0435-826606
0435-826595
Jl. Kartini No.2, Gorontalo.
189
KC
Palu
0451-487777
0451-486215
Jl. Emmy Saelan No. 65, Kel Taura, Palu
190
KCP Kendari
0401-3190031
0401-3196295
Jl.MT.Haryono Blok 142 L-K, Kendari
191
KCP Kolaka
0405-2321108
0405-2321636
Jl.Khairil Anwar No. 47, Kolaka
192
KCP Bau Bau
0402 – 2824466
0402-2824343
Jl.Murhum No. 61A Murhum, Bau-bau
193
KC
0967-585680
0967-575575
Jl. Ayapo No.1, Abepura, Papua
194
KCP Sorong
0951 - 325912
0951 - 325902
Gedung Mega Jl. Ahmad Yani No. 1
195
KCP Timika
0901 - 3126906
0901 - 3126903
Jl. Budi Utomo No. 88A, Timika - Papua
196
KCP Manokwari
0986 - 214529
0986 - 214750
Jl.Trikora Wosi, Manokwari, Papua Barat
197
KC
Balikpapan
0542-411776
0542-736856
Jl. Jend. Achmad Yani No.74, Balikpapan
198
KCP Samarinda
0541-200080
0541-200070
Jl. Pahlawan, Komp. Ruko Segiri No. 12A,
Samarinda
199
KC
0511-3251701
0511-3251682
Jl. A. Yani Km. 1 No. 45, Banjarmasin
Singaraja
Mataram
Kupang
Menado
Abepura
Banjarmasin
PT. Bank Pundi Indonesia, Tbk.
140
FAX
Annual Report 2012
ADDRESS
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
Office Address
NO
Area (branch)
TELEPHONE
FAX
ADDRESS
Address of Funding Branch
1
LB
Adityawarman
021-7225393
021-72791448
Jl. Adhityawarman Kav. 55, Jakarta
Selatan
2
LB
Kelapa Gading
021-4535888
021-7268969
Jl. Boulevard Raya FY 1 No. 16-17,
Kelapa Gading
3
LB
Bandung - Dago
022- 2506292
(022) 2507056
Jl. Ir. H. Juanda No. 171, Bandung
4
LB
Gajah Mada
024-3547777
024-3547927
Jl. Gajah Mada No. 148, Semarang
5
LB
Jaksa Agung
031-5350626
031-5345948
Jl. Jaksa Agung Suprapto No. 32,
Surabaya
6
LB
Medan
061-4526888
061-45269595
Jl. Mayjen S. Parman No. 302, Medan
7
LB
Palembang - Veteran
0711-358989
0711-322227
Jl. Veteran No. 282, Palembang
8
LB
Makassar
0411-8111279
0411-8111256
Jl. Dr Ratulangi No.7, C3 - C4, Makassar
PT. Bank Pundi Indonesia, Tbk.
141
Annual Report 2012
Responsibility of
Annual Report
Management Discussion & Analysis
Corporate Governance Report
Corporate Information
Management Responsibility
for Annual Report
This Annual Report including the Financial Statements and others related information
are the responsibility of the Management of PT. Bank Pundi Indonesia, Tbk. and
signed by the Board of Commissioners and the Board of Directors.
PT. Bank Pundi Indonesia, Tbk.
Board of Commissioners,
Endriartono Sutarto
President Commissioner
concurrently independent Commissioner
Dedy Rifdy Ramsey
Commissioner
I Goesti Viraguna Bagoes Oka
Independent Commissioner
Paulus Wiranata
Independent Commissioner
Board of Directors,
GANDHI GANDA PUTRA
President Director
TEGUH WIYONO
Compliance Director
BENI NURTANTIJO
Operations Director
MAXIMIANUS P. DJIWANTO
Finance Director
RAMONO SUKADIS
Business Director
PT. Bank Pundi Indonesia, Tbk.
Laporan Tahunan 2012
Appendix
PT BANK PUNDI INDONESIA Tbk
LAPORAN KEUANGAN
DAN LAPORAN AUDITOR INDEPENDEN
UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL-TANGGAL
31 DESEMBER 2012 DAN 2011
(MATA UANG RUPIAH)
PT BANK PUNDI INDONESIA Tbk
FINANCIAL STATEMENTS
AND INDEPENDENT AUDITORS’ REPORT
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(INDONESIAN CURRENCY)
PT BANK PUNDI INDONESIA Tbk
LAPORAN KEUANGAN
DAN LAPORAN AUDITOR INDEPENDEN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
PT BANK PUNDI INDONESIA Tbk
FINANCIAL STATEMENTS
AND INDEPENDENT AUDITORS’ REPORT
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
Daftar Isi/Table of Contents
Halaman/Pages
Surat Pernyataan Direksi
Board of Directors’ Statement
Laporan Auditor Independen
Independent Auditors’ Report
Laporan Posisi Keuangan
1-2
Statements of Financial Position
Laporan Laba Rugi Komprehensif
3
Statements of Comprehensive Income
Laporan Perubahan Ekuitas
4
Statements of Changes in Equity
Laporan Arus Kas
5
Statements of Cash Flows
Catatan atas Laporan Keuangan
6 - 96
Notes to Financial Statements
PT BANK PUNDI INDONESIA Tbk
LAPORAN POSISI KEUANGAN
31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
STATEMENTS OF FINANCIAL POSITION
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
Catatan/
Notes
2012
2011
ASSETS
ASET
Kas
2,3,36,37
78.101
85.547
Cash
Giro pada Bank Indonesia
2,4,36,37
520.795
464.607
Current accounts with Bank Indonesia
Giro pada bank lain
2,5,36,37
50.142
9.848
Current accounts with other banks
Penempatan pada Bank Indonesia
dan bank lain
Pihak ketiga - setelah dikurangi cadangan
kerugian penurunan nilai sebesar
Rp 100 pada tahun 2011
2,6,36,37
776.200
770.321
Placements with Bank Indonesia
and other banks
Third parties - net of allowance
for impairment loss of
Rp 100 in 2011
Efek-efek
2,7,36,37
203.466
499.360
Securities
Surat berharga yang dibeli dengan
janji dijual kembali
2,8,36,37
-
125.394
Marketable securities purchased
with agreement to resell
5.358.287
3.337.893
Loans
Third parties - net allowance for impairment
loss of Rp 295,714 in 2012 and
Rp 216,443 in 2011
2,10,36,37
96.868
51.489
Accrued interest receivable
2,11
115.593
109.910
Prepaid expenses
348.095
Fixed assets net of accumulated depreciation of
Rp 118,719 in 2012 and
Rp 62,172 in 2011
Kredit
Pihak ketiga - setelah dikurangi cadangan
kerugian penurunan nilai sebesar Rp 295.714
pada tahun 2012 dan Rp 216.443 pada tahun 2011
Pendapatan bunga yang masih
akan diterima
Biaya dibayar dimuka
Aset tetap setelah dikurangi akumulasi penyusutan
sebesar Rp 118.719 pada tahun 2012 dan
Rp 62.172 pada tahun 2011
Agunan yang diambil alih setelah dikurangi cadangan kerugian
penurunan nilai sebesar Rp 6.843 pada tahun 2012
dan Rp 37.891 pada tahun 2011
Aset pajak tangguhan
Aset lain-lain
2,9,26,36,37
2,12
323.701
2,13,26
31.143
39.044
Foreclosed assets net allowance for impairment loss of
Rp 6,843 in 2012 and
Rp 37,891 in 2011
2,30
82.777
104.132
Deferred tax assets
2,14,26,36,37
JUMLAH ASET
45.865
47.399
Other assets
7.682.938
5.993.039
TOTAL ASSETS
-
Lihat Catatan atas Laporan Keuangan yang merupakan
bagian yang tidak terpisahkan dari laporan keuangan.
-
See accompanying Notes to Financial Statements
which are an integral part of the financial statements.
1
PT BANK PUNDI INDONESIA Tbk
LAPORAN POSISI KEUANGAN
31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
PT BANK PUNDI INDONESIA Tbk
STATEMENTS OF FINANCIAL POSITION
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
2012
2011
LIABILITIES AND EQUITY
LIABILITAS DAN EKUITAS
LIABILITAS
LIABILITIES
Liabilitas segera
2,15,36,37
26.083
22.498
Liabilities due immediately
Simpanan dari nasabah
Pihak berelasi
Pihak ketiga
2,16,36,37
33
28.859
6.727.783
83.647
5.238.864
Deposit from customers
Related parties
Third parties
6.756.642
5.322.511
2,17,36,37
31.101
11.168
Deposits from other banks - third parties
2,18
16.993
10.985
Taxes payable
2,19,33
129.638
129.638
Loan from affiliates
2,31
48.383
25.259
Post-employment benefits liability
2,20,36,37
19.914
7.739
Other liabilities
7.028.754
5.529.798
Total Liabilities
Jumlah simpanan dari nasabah
Simpanan dari bank lain - pihak ketiga
Utang pajak
Pinjaman dari pihak berelasi
Liabilitas imbalan pasca-kerja
Liabilitas lain-lain
Jumlah Liabilitas
EKUITAS
Modal saham - nilai nominal Rp 100 (nilai penuh)
per saham
Modal dasar - 20.000.000.000 saham
Modal ditempatkan dan disetor penuh 10.755.117.153 saham pada tahun 2012
dan 9.258.512.230 saham pada tahun 2011
Tambahan modal disetor
Laba (rugi) belum direalisasi atas
efek tersedia untuk dijual
Defisit
21
22
1.075.512
24.025
2
Jumlah Ekuitas
JUMLAH LIABILITAS DAN EKUITAS
Lihat Catatan atas Laporan Keuangan yang merupakan
bagian yang tidak terpisahkan dari laporan keuangan.
925.851
(3.002)
Total deposit from customers
EQUITY
Share capital - Rp 100 (full amount)
par value per share
Authorized - 20,000,000,000 shares
Issued and fully paid 10,755,117,153 shares in 2012
and 9,258,512,230 shares in 2011
Additional paid-in capital
Unrealized gain (loss) on
available for sale securities
Deficit
(4.863)
(440.490)
27.747
(487.355)
654.184
463.241
Total Equity
7.682.938
5.993.039
TOTAL LIABILITIES AND EQUITY
See accompanying Notes to Financial Statements
which are an integral part of the financial statements.
2
PT BANK PUNDI INDONESIA Tbk
LAPORAN LABA RUGI KOMPREHENSIF
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL
31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
PT BANK PUNDI INDONESIA Tbk
STATEMENTS OF COMPREHENSIVE INCOME
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
2012
2011
PENDAPATAN DAN BEBAN OPERASIONAL
Pendapatan dan Beban Bunga
Pendapatan bunga
Beban bunga
OPERATING REVENUES AND EXPENSES
2,23
2,24
Pendapatan Bunga - bersih
Pendapatan Operasional Lainnya
Administrasi
Keuntungan penjualan efek
Lain-lain - bersih
JUMLAH PENDAPATAN OPERASIONAL
(Penyisihan) pemulihan kerugian penurunan
nilai aset non keuangan - bersih
Beban Operasional Lainnya
Umum dan administrasi
Tenaga kerja dan tunjangan
515.943
273.451
Interest Income and Expense
Interest income
Interest expense
995.224
242.492
Interest Income - net
65.140
32.541
5.301
22.730
54.590
210
Other Operating Income
Administrative
Gain on sale of securities
Others - net
102.982
77.530
Total Other Operating Income - net
1.098.206
320.022
TOTAL OPERATING INCOME
(171.833)
24.364
(Provision) reversal of impairment
losses on financial assets - net
(780)
6.007
(Provision) reversal of impairment losses
on non-financial assets - net
161.703
358.302
Other Operating Expenses
General and administrative
Personnel
25
2
Jumlah Pendapatan
Operasional Lainnya - bersih
(Penyisihan) pemulihan kerugian
penurunan nilai atas aset
keuangan - bersih
1.490.694
495.470
2,9,14,26
2,13,26
27
28
Jumlah Beban Operasional Lainnya
247.541
606.499
BEBAN NON OPERASIONAL - BERSIH
520.005
71.553
(169.612)
NET OPERATING INCOME (LOSS)
(1.963)
NON-OPERATING EXPENSE - NET
68.220
(171.575)
INCOME (LOSS) BEFORE INCOME
TAX (EXPENSE) BENEFIT
(21.355)
24.322
INCOME TAX (EXPENSE) BENEFIT
Deferred
46.865
(147.253)
29
(3.333)
LABA (RUGI) SEBELUM (BEBAN) MANFAAT
PAJAK PENGHASILAN
(BEBAN) MANFAAT PAJAK PENGHASILAN
Tangguhan
2,30
LABA (RUGI) BERSIH
Laba (rugi) komprehensif lain Keuntungan (kerugian) atas perubahan
nilai wajar dari efek-efek dalam
kelompok tersedia untuk dijual - bersih
2
NET INCOME (LOSS)
(32.610)
29.262
Other comprehensive income (loss) Net gain (loss) from changes in fair value of
available for sale securities
14.255
(117.991)
TOTAL COMPREHENSIVE INCOME (LOSS)
4,80
(21,66)
BASIC EARNING (LOSS) PER SHARE
(Full Amount)
JUMLAH LABA (RUGI) KOMPREHENSIF
LABA (RUGI) PER SAHAM DASAR
(Rupiah Penuh)
Total Other Operating Expenses
854.040
LABA (RUGI) OPERASIONAL BERSIH
2,32
Lihat Catatan atas Laporan Keuangan yang merupakan
bagian yang tidak terpisahkan dari laporan keuangan.
See accompanying Notes to Financial Statements
which are an integral part of the financial statements.
3
PT BANK PUNDI INDONESIA Tbk
LAPORAN PERUBAHAN EKUITAS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL
31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
STATEMENTS OF CHANGES IN EQUITY
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
Laba (Rugi) Belum
Catatan/
Notes
Saldo per 1 Januari 2011
Penerbitan saham baru
328.226
-
Rugi bersih tahun berjalan
-
Saldo per 31 Desember 2011
21,22
Kerugian atas
perubahan nilai wajar dari
efek-efek dalam kelompok
tersedia untuk dijual - bersih
Laba bersih tahun berjalan
Saldo per 31 Desember 2012
Direalisasi atas
Efek Tersedia
untuk Dijual/
Unrealized Gain (Loss)
on Available for
Sale Securities
Tambahan
Modal Disetor/
Additional
Paid-in Capital
597.625
21,22
Keuntungan atas perubahan
nilai wajar dari efek-efek dalam
kelompok tersedia untuk dijual - bersih
Penerbitan saham baru - bersih
Modal
Ditempatkan dan
Disetor Penuh/
Issued and
Fully Paid
Share Capital
555
(1.515)
(3.557)
-
925.851
(3.002)
149.661
27.027
-
-
-
-
1.075.512
24.025
Jumlah Ekuitas/
Total Equity
256.563
Balance as of January 1, 2011
-
-
324.669
Issuance of new shares
29.262
-
29.262
Net gain from changes in
fair value of available for sale
securities
(340.102)
-
(147.253)
(147.253)
27.747
(487.355)
463.241
Balance as of December 31, 2011
-
176.688
Issuance of new shares - net
-
(32.610)
-
(32.610)
(4.863)
Lihat Catatan atas Laporan Keuangan yang merupakan
bagian yang tidak terpisahkan dari laporan keuangan.
Defisit/
Deficit
Net loss for the year
Net loss from changes in fair
fair value of available for sale
securities
46.865
46.865
Net income for the year
(440.490)
654.184
Balance as of December 31, 2012
See accompanying Notes to Financial Statements
which are an integral part of the financial statements.
4
PT BANK PUNDI INDONESIA Tbk
LAPORAN ARUS KAS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-TANGGAL
31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan/
Notes
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan bunga, provisi dan komisi
Pembayaran bunga, provisi dan komisi
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
(Kenaikan) penurunan aset operasi:
Penempatan pada Bank Indonesia dan bank lain
Efek-efek
Surat-surat berharga yang dibeli
dengan janji dijual kembali
Kredit
Biaya dibayar dimuka
Aset lain-lain
Kenaikan (penurunan) liabilitas operasi:
Liabilitas segera
Simpanan dari nasabah
Simpanan dari bank lain
Utang pajak
Liabilitas lain-lain
PT BANK PUNDI INDONESIA Tbk
STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
2012
2011
1.428.775
(493.209)
70.441
(189.679)
(583.375)
(2.548)
476.036
(257.248)
22.941
(138.740)
(337.981)
8.386
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts of interest, fees and commissions
Payment of interest, fees and commissions
Receipts of other operating income - net
Payment of general and administrative expenses
Payment of personnel expenses and benefit
Non-operating income (expenses) - net
230.405
(226.606)
Cash Flows Before Changes in Operating Assets
and Liabilities
118.895
295.825
(118.895)
(170.512)
125.394
(2.175.687)
(5.683)
1.534
(125.394)
(2.950.443)
(40.150)
(53.418)
1.324
1.434.131
19.933
6.008
12.172
(859)
4.162.693
9.747
7.867
8.871
Kas Bersih Diperoleh dari Aktivitas Operasi
(Increase) decrease in operating assets:
Placements with Bank Indonesia and other banks
Securities
Marketable securities purchased
with agreement to resell
Loans
Prepaid expenses
Other assets
Increase (decrease) in operating liabilities:
Liabilities due immediately
Deposit from customer
Deposits from other banks
Taxes payable
Other liabilities
64.251
502.901
24
4.123
(31.276)
2.055
31.864
(242.675)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of fixed assets
Sales of foreclosed assets
Acquisition of fixed assets
(27.129)
(208.756)
Net Cash Used in Investing Activities
179.593
(2.905)
328.226
(3.557)
CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from issuance of new shares - net
Share issuance costs
Kas Bersih Diperoleh dari Aktivitas Pendanaan
176.688
324.669
Net Cash Provided by Financing Activities
KENAIKAN BERSIH KAS DAN SETARA KAS
213.810
618.814
NET INCREASE IN CASH AND
CASH EQUIVALENTS
KAS DAN SETARA KAS AWAL TAHUN
1.211.428
592.614
CASH AND CASH EQUIVALENTS AT
BEGINNING OF YEARS
KAS DAN SETARA KAS AKHIR TAHUN
1.425.238
1.211.428
CASH AND CASH EQUIVALENTS AT
END OF YEARS
78.101
520.795
50.142
776.200
85.547
464.607
9.848
651.426
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 banks
1.425.238
1.211.428
ARUS KAS DARI AKTIVITAS INVESTASI
Hasil penjualan aset tetap
Penjualan agunan yang diambil alih
Perolehan aset tetap
12
13
12
Kas Bersih Digunakan untuk Aktivitas Investasi
ARUS KAS BERSIH DARI AKTIVITAS PENDANAAN
Penerbitan saham baru - bersih
Biaya emisi saham
Kas dan setara kas akhir tahun terdiri dari:
Kas
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada Bank Indonesia dan bank lain
Jumlah
21,22
21,22
3
4
5
6
Lihat Catatan atas Laporan Keuangan yang merupakan
bagian yang tidak terpisahkan dari laporan keuangan.
Net Cash Provided by Operating Activities
Total
See accompanying Notes to Financial Statements
which are an integral part of the financial statements.
5
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
UMUM
a.
1. GENERAL
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
operations on August 9, 1993.
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. AHU-AH.01.10-45067 tahun 2012 dan Surat
No. AHU-AH.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.01.10-45067 Year 2012 and
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 2012
dan 2011, 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, 2012 and
2011, the number of the Bank’s branches and
representative offices were as follows:
Kantor Pusat
Kantor Cabang
Kantor Cabang Pembantu
2012
2011
1
48
159
1
45
142
6
banking
Head Office
Branch Office
Supporting Branch Office
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
UMUM (lanjutan)
a.
1.
Pendirian dan Informasi Umum (lanjutan)
GENERAL (continued)
a. Establishment
(continued)
General
Information
As of December 31, 2012 and 2011, the Bank
owns 68 and 31 Automated Teller Machines
(ATMs), respectively.
Pada tanggal 31 Desember 2012 dan 2011,
Bank memiliki masing-masing 68 dan
31 Anjungan Tunai Mandiri (ATM).
b.
and
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 Rp 100 (nilai penuh) per saham dan
harga penawaran Rp 140 (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 Rp 100 (nilai penuh) per
saham dengan harga Rp 175 (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 Rp 100 (full amount) per
share for an offering price of Rp 140 (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 Rp 100 (full amount) per
share at a price of Rp 175 (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.
Pada tanggal 30 Juni 2010, Bank memperoleh
pernyataan
efektif
dari
Ketua
Badan
Pengawas Pasar Modal dan Lembaga
Keuangan (Bapepam-LK) 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
Rp 100 (nilai penuh) per saham dengan harga
penawaran sebesar Rp 100 (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
in
his
Letter
Board
(Bapepam-LK)
No. S-5949/BL/2010 related to its approval of
the limited public offering I for the issuance of
pre-emptive 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
Rp 100 (full amount) per share at Rp 100 (full
amount) per share.
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
Rp 100 (nilai penuh) per saham dengan harga
penawaran sebesar Rp 100 (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
Rp 100 (full amount) per share at Rp 100 (full
amount) per share.
7
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
UMUM (lanjutan)
b.
c.
1.
Penawaran Umum (lanjutan)
GENERAL (continued)
b. Public Offering (continued)
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
Rp 100 (nilai penuh) per saham dengan harga
penawaran sebesar Rp 120 (nilai penuh)
per saham.
On August 30, 2012, the Bank obtained the
notice of effectivity from the Chairman of the
Bapepam-LK 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
Rp 100 (full amount) per share at Rp 120 (full
amount) per share.
Jumlah
saham
Bank
yang
tercatat
di
Bursa
Efek
Indonesia
sebanyak
10.755.117.153 lembar saham pada tanggal
31 Desember 2012.
Total
of
Bank's
shares
listed
on
the Indonesia Stock Exchange as of
December 31, 2012 are 10,755,117,153 shares.
Susunan Pengurus Bank
c. Composition of the Bank’s Management
As of December 31, 2012, the members of the
Bank’s Boards of Commissioners and Directors
based on Notarial dated No. 45 dated
August 30, 2012 of Fathiah Helmi, S.H., Notary
in Jakarta, are as follow:
Pada tanggal 31 Desember 2012, susunan
Dewan Komisaris dan Direksi berdasarkan Akta
No. 45 tanggal 30 Agustus 2012 dari Fathiah
Helmi, S.H., Notaris di Jakarta, adalah sebagai
berikut:
Dewan Komisaris
Komisaris Utama (Independen)
Komisaris
Komisaris (Independen)
Komisaris (Independen)
Board of Commissioners
Endriartono Sutarto
Dedy Rifdy Ramsey
I Goesti V. Bagoes Oka
Paulus Wiranata *)
Direksi
Direktur Utama
Direktur Kepatuhan
Direktur Operasional
Direktur Keuangan
Direktur Bisnis
President Commissioner (Independent)
Commissioner
Commissioner (Independent)
Commissioner (Independent)
Board of Directors
Gandhi Ganda Putra
Teguh Wiyono
Beni Nurtantijo
Maximianus Puguh Djiwanto
Ramono Sukadis
*)
*) Telah lulus uji kemampuan dan kepatuhan
berdasarkan
Surat
Gubernur
Bank
Indonesia No. 14/114/GBI/DPIP/Rahasia
tanggal 25 September 2012.
8
President Director
Compliance Director
Operational Director
Finance Director
Business Director
Complied the fit and proper test from Bank
Indonesia through letter from Bank
Indonesia No. 14/114/GBI/DPIP/Rahasia
dated September 25, 2012.
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
1.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
UMUM (lanjutan)
c.
2.
Susunan Pengurus Bank (lanjutan)
GENERAL (continued)
c. Composition of the Bank’s Management
(continued)
As of December 31, 2011, the members of the
Bank’s Boards of Commissioners and Directors
based on Notarial dated No. 37 dated November
22, 2011 of Fathiah Helmi, S.H., Notary in
Jakarta, are as follow:
Pada tanggal 31 Desember 2011, susunan
Dewan Komisaris dan Direksi berdasarkan Akta
No. 37 tanggal 22 Nopember 2011 dari Fathiah
Helmi, S.H., Notaris di Jakarta, adalah sebagai
berikut:
Dewan Komisaris
Board of Commissioners
Komisaris Utama (Independen)
Komisaris
Komisaris (Independen)
President Commissioner (Independent)
Commissioner
Commissioner (Independent)
Endriartono Sutarto
Dedy Rifdy Ramsey
I Goesti V. Bagoes Oka *)
Direksi
Board of Directors
Direktur Utama
Direktur Kepatuhan
Direktur Operasional
Direktur Keuangan
Direktur Bisnis
Gandhi Ganda Putra
Teguh Wiyono
Beni Nurtantijo **)
Maximianus Puguh Djiwanto **)
Ramono Sukadis **)
*) Telah lulus uji kemampuan dan kepatuhan
berdasarkan
Surat
Gubernur
Bank
Indonesia No. 13/118/GBI/DPIP/Rahasia
tanggal 28 Oktober 2011.
*)
**) Telah lulus uji kemampuan dan kepatuhan
berdasarkan
Surat
Gubernur
Bank
Indonesia No. 13/83/GBI/DPIP/Rahasia
tanggal 1 Agustus 2011.
**) Complied the fit and proper test from Bank
Indonesia through letter from Bank
Indonesia No. 13/83/GBI/DPIP/Rahasia
dated August 1, 2011.
Susunan Komite Audit Bank pada tanggal
31 Desember 2012 dan 2011 adalah sebagai
berikut:
The
Bank’s
Audit
Committee
as
of
December 31, 2012 and 2011 are as follows:
2012
Complied the fit and proper test from Bank
Indonesia through letter from Bank
Indonesia No. 13/118/GBI/DPIP/Rahasia
dated October 28, 2011.
2011
Komite Audit
Ketua, merangkap anggota
Anggota
Audit Committee
I Goesti V. Bagoes Oka
Lungguk Goeltom
Troy Trijono
Susunan Corporate Secretary dan Ketua Satuan
Kerja
Audit
Internal
pada
tanggal
31 Desember 2012 dan 2011 adalah sebagai
berikut:
Corporate Secretary
Endriartono Sutarto
Lungguk Goeltom
Troy Trijono
Chairman, concurrent member
Members
The Bank’s Corporate Secretary and Head of
Internal Audit as of December 31, 2012 and 2011
are as follows:
2012
2011
Christiana M. Damanik
Hery Hartawan
Haryadi
Haryadi
Ketua Satuan Kerja Audit
Internal
Corporate Secretary
Head of Internal Audit
As of December 31, 2012 and 2011, the Bank
has a total of 8,200 and 6,691 employees,
respectively.
Jumlah
karyawan
Bank
pada
tanggal
31 Desember 2012 dan 2011 masing-masing
adalah 8.200 dan 6.691 karyawan.
d.
President Director
Compliance Director
Operational Director
Finance Director
Business Director
Persetujuan Laporan Keuangan
d. Approval of Financial Statements
The financial statements were approved and
authorized for issue by the Directors on
March 18, 2013.
Laporan keuangan telah disetujui Direksi untuk
diterbitkan tanggal 18 Maret 2013.
9
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR
PENTING
a.
KEBIJAKAN
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Dasar Penyusunan dan Pengukuran Laporan
Keuangan dan Pernyataan Kepatuhan untuk
Tahun yang Berakhir pada Tanggal
31 Desember 2012 dan 2011
SUMMARY
POLICIES
a.
OF
SIGNIFICANT
ACCOUNTING
Basis of Financial Statements Preparation
and
Measurement
and
Statement
of
Years
Ended
Compliance
for
the
December 31, 2012 and 2011
Laporan keuangan disusun sesuai dengan
Standar Akuntansi Keuangan di Indonesia,
Pedoman Akuntansi Perbankan Indonesia
(PAPI) 2008 dan Peraturan No. VIII.G.7 tentang
“Penyajian
dan
Pengungkapan
Laporan
Keuangan Emiten atau Perusahaan Publik”
yang terdapat dalam Lampiran Keputusan
Ketua Bapepam-LK No. KEP-347/BL/2012
tanggal 25 Juni 2012. Seperti diungkapkan
dalam Catatan 2b, beberapa Standar Akuntansi
Keuangan di Indonesia yang telah direvisi dan
diterbitkan,
diterapkan
efektif
tanggal
1 Januari 2012.
The financial statements were prepared in
accordance with Financial Accounting Standards
in Indonesia, the Accounting Guidelines for
Banking Industry (PAPI) 2008 and Regulation
No. VIII.G.7 regarding “Financial Statements
Presentation and Disclosures of Listed or Public
Company” included in the Appendix of the
Bapepam-LK No. KEP-347/BL/2012 dated
June 25, 2012. As discussed further in Note 2b,
several amended and published report Financial
Accounting Standards in Indonesia were adopted
effective January 1, 2012.
Berdasarkan Peraturan No. VIII.G.7 tentang
“Penyajian
dan
Pengungkapan
Laporan
Keuangan Emiten atau Perusahaan Publik”
yang terdapat dalam Lampiran Keputusan
Ketua Bapepam-LK No. KEP-347/BL/2012
tanggal 25 Juni 2012, hal-hal mengenai
struktur, isi dan persyaratan dalam penyajian
dan pengungkapan laporan keuangan yang
tidak diatur dalam peraturan ini, harus mengikuti
Pernyataan Standar Akuntansi Keuangan
(“PSAK”) dan dalam hal terdapat perubahan
dalam PSAK setelah berlakunya peraturan ini,
maka penyusunan dan penyajian laporan
keuangan wajib mengacu pada PSAK tersebut.
Based on Regulation No. VIII.G.7 regarding
“Financial
Statements
Presentation
and
Disclosures of Listed or Public Company”
included in the Appendix of the Bapepam-LK
No. KEP-347/BL/2012 dated June 25, 2012,
matters concerning the structure, content and
requirements in presentation and disclosures of
financial statements that are not regulated in this
Regulation, must comply with Statement of
Financial Accounting Standard ("SFAS") and in
the event of a change in SFAS after this
regulation adopted, therefore the financial
statements are presented based on those SFAS.
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 dan penempatan
pada Bank Indonesia dan bank lain 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 and placements with
Bank Indonesia and other banks 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 fungsional
currency. All figures in the financial statements
are rounded to and stated in millions of Rupiah,
unless otherwise stated.
10
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
b.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Penerapan Pernyataan Standar Akuntansi
Keuangan (PSAK) Revisi
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Adoption of Revised Statements of Financial
Accounting Standards (SFASs)
Efektif tanggal 1 Januari 2012, Bank telah
menerapkan PSAK revisi sebagai berikut:
The Bank has adopted the following revised
SFASs effective January 1, 2012:
a.
PSAK No. 24 (Revisi 2010), “Imbalan
Kerja”,
mengatur
akuntansi
dan
pengungkapan imbalan kerja.
a.
SFAS No. 24 (Revised 2010), “Employee
Benefits”, establishes the accounting and
disclosures for employee benefits.
b.
PSAK No. 46 (Revisi 2010), “Akuntansi
Pajak Penghasilan”, mengatur perlakukan
akuntansi untuk pajak penghasilan dalam
menghitung
konsekuensi
pajak
kini
dan masa depan untuk pemulihan
(penyelesaian)
jumlah
tercatat
aset
(liabilitas) di masa depan yang diakui pada
laporan posisi keuangan; serta transaksitransaksi dan kejadian-kejadian lain pada
periode kini yang diakui pada laporan
keuangan.
b.
SFAS No. 46 (Revised 2010), “Accounting
for
Income
Taxes”,
prescribes
the
accounting treatment for income taxes to
account for the current and future tax
consequences of the future recovery
(settlement) of the carrying amount of assets
(liabilities) that are recognized in the
statement of financial position; and
transactions and other events of the current
period that are recognized in the financial
statements.
c.
PSAK No. 50 (Revisi 2010), “Instrumen
Keuangan: Penyajian”, menetapkan prinsip
penyajian instrumen keuangan sebagai
liabilitas atau ekuitas dan saling hapus aset
keuangan dan liabilitas keuangan.
c.
SFAS No. 50 (Revised 2010), “Financial
Instruments: Presentation”, establishes the
principle for presenting financial instruments
as liabilities or equity and for offsetting
financial assets and financial liabilities.
d.
PSAK No. 55 (Revisi 2011), “Istrumen
Keuangan: Pengakuan dan Pengukuran”,
menetapkan prinsip untuk pengakuan dan
pengukuran aset keuangan, kewajiban
keuangan dan kontrak pembelian atau
penjualan item-item non-keuangan. PSAK
ini memberikan definisi dan karakteristik
derivatif, kategori-kategori dari masingmasing instrumen keuangan, pengakuan
dan pengukuran, akuntansi lindung nilai
dan penetapan dari hubungan lindung nilai.
d.
SFAS No. 55 (Revised 2011), “Financial
Instruments:
Recognition
and
Measurement”, establishes the principles for
recognizing and measuring financial assets,
financial liabilities and some contracts to buy
and sell non-financial items. This SFAS
provided the definitions and characteristics
of derivatives, the categories of financial
instruments, recognition and measurement,
hedge accounting and determination of
hedging relationships.
e.
PSAK
No.
60,
“Instrumen
Keuangan: Pengungkapan”, mensyaratkan
pengungkapan dalam laporan keuangan
yang memungkinkan para pengguna untuk
mengevaluasi
signifikansi
instrumen
keuangan atas posisi dan kinerja
keuangan; dan jenis dan besarnya risiko
yang timbul dari instrumen keuangan yang
mana entitas terekspos selama periode
dan pada akhir periode pelaporan dan
bagaimana entitas mengelola risiko-risiko
tersebut.
e.
SFAS No. 60, “Financial Instruments:
Disclosures”,
requires
disclosures
in
financial statements that enable users to
evaluate the significance of financial
instruments for financial position and
performance; and the nature and extent of
risks arising from financial instruments to
which the entity is exposed during the period
and at the end of the reporting period and
how the entity manages those risks.
11
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
b.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Penerapan Pernyataan Standar Akuntansi
Keuangan (PSAK) Revisi (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Adoption of Revised Statements of Financial
Accounting Standards (SFASs) (continued)
Selain standar akuntansi revisi yang telah
disebutkan sebelumnya, Bank juga telah
menerapkan standar akuntansi berikut pada
tanggal 1 Januari 2012 yang dianggap relevan
terhadap laporan keuangan namun tidak
menimbulkan dampak yang signifikan:
Other than the revised accounting standards
previously mentioned, the Bank also adopted the
following revised accounting standards on
January 1, 2012, which are considered relevant
to the financial statements but did not have
significant impact:
a.
PSAK No. 16 (Revisi 2011), “Aset Tetap”.
a.
SFAS No.
Assets”.
b.
PSAK No. 18 (Revisi 2010), “Akuntansi dan
Pelaporan Program Manfaat Purnakarya”.
b.
SFAS No. 18 (Revised 2010), “Accounting
and Reporting by Retirement Benefit Plans”.
c.
PSAK No. 30 (Revisi 2011), “Sewa”.
c.
SFAS No. 30 (Revised 2011), “Leases”.
d.
PSAK No. 53 (Revisi 2010), “Pembayaran
Berbasis Saham”.
d.
SFAS No. 53 (Revised 2010), “Share-based
Payment”.
e.
PSAK No. 56 (Revisi 2011), “Laba per
Saham”.
e.
SFAS No. 56 (Revised 2011), “Earnings per
Share”.
f.
ISAK No. 15, “PSAK No. 24 - Batas Aset
Imbalan Pasti, Persyaratan Pendanaan
Minimum dan Interaksinya”.
f.
Interpretation No. 15, “SFAS No. 24 - The
Limit on a Defined Benefit Asset, Minimum
Funding Requirements and their Interaction”.
g.
ISAK No. 20, “Pajak Penghasilan Perubahan Dalam Status Pajak Entitas
atau Para Pemegang Saham”.
g.
Interpretation No. 20, “Income Taxes Changes in the Tax Status of an Entity or its
Shareholders”.
h.
ISAK No. 25, “Hak atas Tanah”.
h.
Interpretation
Rights”.
Penerapan kebijakan akuntansi.

Nilai aset dan liabilitas yang dilaporkan,
pengungkapan atas aset dan liabilitas
kontinjensi pada tanggal laporan posisi
keuangan.

Jumlah pendapatan dan beban yang
dilaporkan selama periode pelaporan.
of
(Revised
SFAS
2011),
No.
25,
“Fixed
“Land
The preparation of financial statements in
conformity with Financial Accounting Standards
in Indonesia, requires the use of judgements,
estimates and assumptions that affects:
Dalam penyusunan laporan keuangan sesuai
dengan Standar Akuntansi Keuangan di
Indonesia, dibutuhkan estimasi dan asumsi
yang mempengaruhi:

16
12

The application of accounting policies.

The reported amounts of assets and
liabilities, and disclosure of contingent
assets and liabilities at the date of the
financial statements.

The reported amounts of revenues and
expenses reported during reporting period.
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
Penggunaan Pertimbangan, Estimasi dan
Asumsi
Use
of
Judgements,
Assumptions
ACCOUNTING
Estimates
and
Pertimbangan
Judgements
Klasifikasi aset dan liabilitas keuangan
Classification
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 2e.
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 2e.
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.
Cadangan kerugian penurunan nilai atas
kredit
Allowance for impairment losses on loans
Bank melakukan review 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 2012 dan 2011 masing-masing
sebesar Rp 5.654.001 dan Rp 3.554.336.
Penjelasan lebih lanjut diungkapkan dalam
Catatan 9.
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 loans before allowance for
impairment loss as of December 31, 2012 and
2011 amounted to Rp 5,654,001 and
Rp 3,554,336, respectively. Further details are
shown in Note 9.
13
of
financial
assets
and
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Penggunaan Pertimbangan, Estimasi dan
Asumsi (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
Use
of
Judgements,
Assumptions (continued)
ACCOUNTING
Estimates
and
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 asumsiasumsi seperti tingkat diskonto, tingkat
pengembalian investasi, tingkat kenaikan gaji,
tingkat kematian, tingkat pengunduran diri dan
lain-lain. Nilai tercatat atas estimasi liabilitas
imbalan pasca-kerja Bank pada tanggal
31 Desember 2012 dan 2011 masing-masing
sebesar Rp 48.383 dan Rp 25.259. 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,
2012 and 2011 amounted to Rp 48,383 and
Rp 25,259, 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 2012
dan 2011 masing-masing sebesar Rp 323.701
dan Rp 348.095. Penjelasan lebih rinci
diungkapkan dalam Catatan 12.
The costs of fixed assets are depreciated on a
straight-line 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, 2012 and 2011 amounted to
Rp 323,701 and Rp 348,095, respectively.
Further details are disclosed in Note 12.
14
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
d.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Transaksi dengan Pihak-pihak Berelasi
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
ACCOUNTING
Transactions with Related Parties
Suatu pihak dianggap berelasi dengan Bank
jika:
A party is considered to relate to the Bank if:
1)
1)
2)
3)
4)
5)
6)
7)
langsung, atau tidak langsung yang melalui
satu atau lebih perantara, suatu pihak
(i) mengendalikan, atau dikendalikan
oleh,
atau
berada
di
bawah
pengendalian bersama, dengan Bank;
(ii) memiliki kepentingan dalam Bank yang
memberikan pengaruh signifikan atas
Bank; atau
(iii) memiliki pengendalian bersama atas
Bank;
suatu pihak yang berelasi dengan Bank;
suatu pihak adalah ventura bersama
dimana Bank sebagai venture;
suatu pihak adalah anggota dari personil
manajemen kunci Bank atau induk;
suatu pihak adalah anggota keluarga dekat
dari individu yang diuraikan dalam butir (1)
atau (4);
suatu
pihak
adalah
entitas
yang
dikendalikan, dikendalikan bersama atau
dipengaruhi signifikan oleh atau untuk
dimana hak suara signifikan pada
beberapa entitas, langsung maupun tidak
langsung, individu seperti diuraikan dalam
butir (4) atau (5); dan
suatu pihak adalah suatu program imbalan
pasca kerja untuk imbalan kerja dari Bank
dan Entitas Anak atau entitas yang terkait
dengan Bank.
directly, or indirectly through one or more
intermediaries, the party
(i) controlling, or controlled by, or under
common control with, the Bank;
(ii) have an interest in the Bank that gives
significant influence over the Bank; or
(iii) have joint control over the Bank;
2)
3)
4)
5)
a party which relate to the Bank;
a party is a joint venture in which the Bank
as a venturer;
a party is a member of key management
personnel of the Bank or the parent;
a party is a close family member of an
individual described in clause (1) or (4);
6)
a party is an entity that is controlled,
controlled together or significantly influenced
by or for which significant voting rights in
some
entity,
directly
or
indirectly,
individually, as described in clause (4) or (5);
and
7)
a party is a post-employment benefit plans
for employee benefit from the Bank and the
subsidiary or entity related to the Bank.
This transaction is based on the terms agreed by
both parties, where such requirements may not
be the same as other transactions undertaken
with related parties that do not relate.
Transaksi
ini
dilakukan
berdasarkan
persyaratan yang disetujui oleh kedua belah
pihak, dimana persyaratan tersebut mungkin
tidak sama dengan transaksi lain yang
dilakukan dengan pihak-pihak yang tidak
berelasi.
The entire material transactions and balances
with related parties are disclosed in the notes to
the financial statements and the relevant details
have been presented in Note 33 to the financial
statements.
Seluruh transaksi dan saldo yang material
dengan pihak-pihak berelasi diungkapkan
dalam catatan atas laporan keuangan yang
relevan dan rinciannya telah disajikan dalam
Catatan 33 atas laporan keuangan.
15
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
e.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Instrumen Keuangan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Financial Instruments
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. 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.
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. 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.
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.
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. 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.
16
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
e. Instrumen Keuangan (lanjutan)
e.
A. Aset Keuangan
(1)
ACCOUNTING
Financial Instruments (continued)
A.
Financial Assets
Aset keuangan yang diukur pada nilai
wajar melalui laporan laba rugi
(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 subkategori sebagai berikut:
Financial assets at FVPL are classified
into two sub-categories as follows:
-
(2)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
- 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 2012 dan
2011, Bank tidak memiliki aset
keuangan dalam kategori ini.
As of December 31, 2012 and 2011, the
Bank has no financial assets classified
under this category.
(2) Loans and receivables
Pinjaman yang diberikan dan piutang
Loans and receivables are nonderivative 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.
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.
17
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
e.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Instrumen Keuangan (lanjutan)
A.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
Aset Keuangan (lanjutan)
ACCOUNTING
Financial Instruments (continued)
A.
Financial Assets (continued)
(2) Loans and receivables (continued)
(2) Pinjaman yang diberikan dan piutang
(lanjutan)
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.
Pada tanggal 31 Desember 2012 dan
2011, Bank mengklasifikasikan kas,
giro pada Bank Indonesia, giro pada
bank lain, penempatan pada Bank
Indonesia dan bank lain, surat
berharga yang dibeli dengan janji jual
kembali, kredit, pendapatan bunga
yang masih akan diterima dan tagihan
kepada pihak ketiga di dalam aset lainlain sebagai pinjaman yang diberikan
dan piutang.
As of December 31, 2012 and 2011, the
Bank classifies its cash, current
accounts with Bank Indonesia, current
accounts with other banks, placements
with Bank Indonesia and other banks,
marketable securities purchased with
agreements to resell, loans, accrued
interest receivable and third party
receivables under other assets as loans
and receivables.
(3) Held to maturity (HTM) financial assets
(3) Aset keuangan dimiliki 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. 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.
Aset keuangan dimiliki hingga jatuh
tempo adalah aset keuangan nonderivatif dengan pembayaran tetap
atau telah ditentukan dan jatuh
temponya telah ditetapkan, dan
manajemen Bank memiliki intensi
positif dan kemampuan untuk memiliki
aset keuangan tersebut hingga jatuh
tempo. 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).
18
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
e.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Instrumen Keuangan (lanjutan)
A.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
Aset Keuangan (lanjutan)
ACCOUNTING
Financial Instruments (continued)
A.
Financial Assets (continued)
(3) Aset keuangan dimiliki hingga jatuh
tempo (lanjutan)
(3) Held to maturity (HTM) financial assets
(continued)
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 2012 dan
2011, Bank tidak memiliki aset
keuangan yang diklasifikasikan dalam
kategori ini.
As of December 31, 2012 and 2011, the
Bank has no financial asset classified
under this category.
(4) Available-for-sale (AFS) financial assets
(4) Aset keuangan tersedia untuk dijual
Aset keuangan tersedia untuk dijual
merupakan aset keuangan nonderivatif 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 sewaktuwaktu untuk memenuhi kebutuhan
likuiditas atau karena perubahan
kondisi pasar.
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.
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.
19
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
e.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Instrumen Keuangan (lanjutan)
A.
B.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
Aset Keuangan (lanjutan)
ACCOUNTING
Financial Instruments (continued)
A. Financial Assets (continued)
(4) Aset keuangan tersedia untuk dijual
(lanjutan)
(4) Available-for-sale (AFS) financial assets
(continued)
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 2012 dan
2011, Bank mengklasifikasikan efekefek sebagai aset keuangan tersedia
untuk dijual.
As of December 31, 2012 and 2011, the
Bank classifies its securities as AFS
financial asset.
Liabilitas Keuangan
B.
Financial Liabilities
(1) Financial Liabilities at Fair
through Profit and Loss (FVPL)
(1) Liabilitas keuangan yang diukur pada
nilai wajar melalui laporan laba rugi
Value
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 2012 dan
2011, Bank tidak memiliki liabilitas
keuangan yang ditetapkan untuk
diukur pada nilai wajar melalui laporan
laba rugi.
As of December 31, 2012 and 2011, the
Bank has no financial liabilities
classified under this category.
20
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
e.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Instrumen Keuangan (lanjutan)
B.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
Liabilitas Keuangan (lanjutan)
Financial Instruments (continued)
B.
Financial Liabilities (continued)
(2) Financial Liabilities
Amortized Cost
(2) Liabilitas Keuangan yang Diukur Pada
Biaya Perolehan Diamortisasi
ACCOUNTING
Measured
at
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 2012
dan 2011, Bank mengklasifikasikan
liabilitas segera, simpanan
dari
nasabah, simpanan dari bank lain dan
liabilitas lainnya sebagai liabilitas
keuangan yang diukur pada biaya
perolehan diamortisasi.
As of December 31, 2012 and 2011, the
Bank classifies its liabilities due
immediately, deposits from customer,
deposits from other banks and other
liabilities
are
financial
liabilities
measured at amortized cost.
21
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
e.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Instrumen Keuangan (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Financial Instruments (continued)
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 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 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, 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 Pengakuan Aset dan Liabilitas
Keuangan
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.
a.
Hak kontraktual atas arus kas yang berasal
dari aset keuangan tersebut berakhir;
22
The rights to receive cash flows from the
asset have expired;
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
e.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Instrumen Keuangan (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Financial Instruments (continued)
Penghentian Pengakuan Aset dan Liabilitas
Keuangan (lanjutan)
Derecognition of Financial Assets and Financial
Liabilities (continued)
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.
Liabilitas keuangan dihentikan pengakuannya
jika liabilitas keuangan tersebut berakhir,
dibatalkan atau telah kadaluarsa.
A 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.
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.
23
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
e. Instrumen Keuangan (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Financial Instruments (continued)
Reklasifikasi Instrumen Keuangan (lanjutan)
Reclassification
(continued)
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.
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 andal. 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.
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.
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.
24
of
Financial
Instrument
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
e.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Instrumen Keuangan (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan)
Impairment of Financial Assets (continued)
(1) Aset Keuangan pada Biaya Perolehan
Diamortisasi
(1) 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.
If there is objective evidence that an
impairment loss on loans 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 income.
25
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR
KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
e. Instrumen Keuangan (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan)
Impairment of Financial Assets (continued)
(1) Aset Keuangan pada
Diamortisasi (lanjutan)
Perolehan
(1) Financial Assets Carried at Amortized Cost
(continued)
Untuk tujuan evaluasi penurunan nilai kolektif
atas kredit, Bank telah menerapkan Surat
Edaran
No. 11/33/DPNP
tanggal
8 Desember 2009 yang dikeluarkan oleh
Bank Indonesia yang mengatur mengenai
estimasi penurunan nilai kolektif kredit
dengan keterbatasan pengalaman kerugian
spesifik. Dalam surat ini, bank yang belum
memiliki data kerugian historis yang
memadai, untuk menentukan besarnya
penurunan nilai atas kredit secara kolektif
sesuai dengan persyaratan dalam PSAK
No. 55 (Revisi 2006) dan PAPI, maka
pembentukan cadangan kerugian penurunan
nilai dapat menggunakan ketentuan Bank
Indonesia yang berlaku mengenai “Penilaian
Kualitas Aset Bank Umum”. Jika dalam
periode selanjutnya, nilai dari kerugian
menurun karena adanya suatu kejadian
setelah kerugian diakui, pengakuan kerugian
yang
sebelumnya
harus
dipulihkan.
Pemulihan ini diakui dalam laporan laba rugi,
dengan syarat nilai tercatat aset pada
tanggal pemulihan tidak melebihi biaya
perolehan diamortisasinya. Sejak tanggal
1 Januari 2012, 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 has adopted
Circular Letter No. 11/33/DPNP as of
December 8, 2009 issued by Bank
Indonesia (Letter) which regulates the
estimation of collective allowance for
impairment loss of loans with limited
experience of specific losses. Under this
Letter, banks that have not been able to
make reasonable estimates and do not have
sufficient historical loss data to determine
the amount of impairment losses for loans
that are collectively evaluated in accordance
with the requirements of SFAS No. 55
(Revised 2006) and PAPI, the allowance for
impairment losses is calculated using the
estimates based on the applicable Bank
Indonesia regulations regarding “Asset
Quality Ratings for Commercial Banks”. If, in
a subsequent period, the amount of the
impairment loss decreases because of an
event occurring after the impairment was
recognized, the previously recognized
impairment loss is reversed. Any subsequent
reversal of an impairment loss is recognized
in the statement of income, to the extent that
the carrying value of the asset does not
exceed its amortized cost at the reversal
date. Since January 1, 2012, 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 credit groups having the
same level of credit risk.
Biaya
26
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
e.
AKUNTANSI
YANG
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
2.
Instrumen Keuangan (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan)
Impairment of Financial Assets (continued)
(2) Aset Keuangan yang Dikelompokan dalam
Tersedia untuk Dijual
(2) Financial
Assets
Available-for Sale
Classified
as
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. Kerugian
penurunan nilai instrumen ekuitas tidak
boleh dipulihkan melalui laporan laba rugi.
Kenaikan nilai wajar setelah terjadinya
penurunan nilai diakui pada ekuitas.
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. 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.
Dalam
penentuan
cadangan
kerugian
penurunan nilai dan penilaian kualitas aset
secara kolektif sebelum 1 Januari 2012, Bank
menerapkan Peraturan Bank Indonesia (PBI)
No. 7/2/PBI/2005 tanggal 20 Januari 2005,
sebagaimana telah diubah dengan PBI
No. 8/2/PBI/2006 tanggal 30 Januari 2006, PBI
No. 9/6/PBI/2007 tanggal 30 Maret 2007, PBI
No. 11/2/PBI/2009 tanggal 29 Januari 2009 dan
Surat Edaran Bank Indonesia No. 11/33/DPN
tanggal 8 Desember 2009.
In determining the allowance for impairment
losses and asset quality rating before
January 1, 2012, the Bank applied Bank
Indonesia Regulation (PBI) No. 7/2/PBI/2005 on
January 20, 2005, as amended by PBI
No. 8/2/PBI/2006 dated January 30, 2006, PBI
No. 9/6/PBI/2007 dated March 30, 2007, PBI
No. 11/2/PBI/2009 dated January 29, 2009 and
Bank Indonesia Circular Letter No. 11/33/DPN
dated December 8, 2009.
27
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
e.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Instrumen Keuangan (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan)
Impairment of Financial Assets (continued)
Berdasarkan peraturan tersebut, aset produktif
terdiri dari giro pada bank lain, penempatan
pada bank lain dan Bank Indonesia, efek-efek,
surat berharga yang dibeli dengan janji dijual
kembali, kredit
yang
diberikan,
tagihan
akseptasi, serta komitmen dan kontinjensi dari
transaksi
laporan
posisi
keuangan
(Off-Statement of financial position) yang
mempunyai risiko kredit.
Based on the above regulations, earning assets
include current accounts with other banks,
placements with other banks and Bank
Indonesia, securities, securities purchased with
agreement to resell, loans, acceptances
receivables, and commitments and contingencies
arising from Off-Statement of financial position
transactions which carry credit risk.
Berdasarkan peraturan tersebut, aset produktif
diklasifikasikan dalam 5 (lima) kategori masingmasing dengan tarif persentase cadangan
kerugian penurunan nilai atas aset sebagai
berikut:
Based on those regulations, earning assets are
classified into 5 (five) categories with the related
percentages of allowance for impairment losses
on earning assets as follows:
Kategori
Minimum
Persentase/
Minimum
Percentage
Lancar
Dalam perhatian khusus
Kurang lancar
Diragukan
Macet
1%
5%
15%
50%
100%
Category
Current
Special Mention
Sub-standard
Doubtful
Loss
Persentase cadangan kerugian penurunan nilai
di atas diterapkan terhadap saldo aset produktif
setelah dikurangi dengan nilai agunan sesuai
dengan peraturan Bank Indonesia, kecuali atas
aset produktif yang diklasifikasikan lancar dan
tidak dijamin atau yang dijamin dengan agunan
non-tunai, dimana persentase cadangan
kerugian penurunan nilai diterapkan terhadap
saldo aset produktif yang bersangkutan.
The above percentages are applied to the
earning assets after deducting collateral value in
accordance with Bank Indonesia regulation,
except for earning assets classified as current
and not guaranteed with collateral or guaranteed
with
non-cash
collaterals,
whereby
the
percentage of allowance for impairment losses is
directly applied to its related outstanding balance
of earning assets.
Cadangan kerugian penurunan nilai tidak
dibentuk atas aset produktif berupa Sertifikat
Bank Indonesia (SBI), penempatan pada Bank
Indonesia, efek-efek dan instrumen hutang
lainnya yang diterbitkan oleh Pemerintah
Republik Indonesia dan aset produktif yang
dijamin dengan agunan tunai berupa giro,
deposito, tabungan, setoran jaminan, emas,
Sertifikat Bank Indonesia atau Surat Utang
Negara, Jaminan Pemerintah Indonesia sesuai
dengan peraturan perundang-undangan yang
berlaku, standby Letters of Credit dari prime
bank yang diterbitkan sesuai dengan Uniform
Customs and Practice for Documentary Credit
(UCP) atau Internasional Standard Practice
(ISP) yang berlaku.
No allowance for impairment losses should be
provided for Certificates of Bank Indonesia (SBI),
placements with Bank Indonesia, securities and
other debt instruments which issued by the
Government of Republic of Indonesia and
earning assets that are guaranteed by cash
collateral such as current accounts, time
deposits, savings accounts, margin deposits,
gold, Certificates of Bank Indonesia or Surat
Utang Negara, Government of Republic of
Indonesia’s Guarantee, and stand-by LC from
prime bank which is issued in accordance with
the Uniform Customs and Practice for
Documentary Credit (UCP) or International
Standard Practices (ISP).
28
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
f.
g.
h.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Giro pada Bank Indonesia dan Bank Lain
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
Current accounts
Other Banks
ACCOUNTING
with Bank Indonesia and
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 2e.
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 loans and
receivables. The specific accounting policy for
loans and receivables is disclosed in Note 2e.
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
g.
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 2e.
Placements with Bank Indonesia and other
banks are classified as loans and receivables
and are stated at amortized cost using EIR less
any allowance for impairment losses. The
specific accounting policy for loans and
receivables is disclosed in Note 2e.
Efek-efek
h.
Securities
Securities represent investments in Certificates
of Bank Indonesia (SBI), government bonds and
corporate bonds are considered as debt
securities and classified as AFS financial assets.
The accounting policy for these securities is
disclosed in Note 2e.
Efek-efek terdiri dari Sertifikat Bank Indonesia
(SBI), obligasi pemerintah dan obligasi
korporasi yang dikategorikan sebagai efek
utang dan diklasifikasikan sebagai aset
keuangan yang tersedia untuk dijual. Kebijakan
akuntansi untuk efek-efek diungkapkan dalam
Catatan 2e.
29
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
i.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Surat Berharga yang Dibeli dengan Janji
Dijual Kembali
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
Purchased
with
Marketable
securities
purchased
with
agreements to resell are presented at their
agreed resale price less unamortized interest
income. Unamortized interest income is the
difference between the purchase price and the
agreed resale price which is recognized as
interest income and amortized during the period
from the purchase of marketable securities to the
date of resale. Marketable securities purchased
are not recorded as assets on statement of
financial position since in substance the
ownership of marketable securities remains with
the seller. The interest income is amortized using
EIR method.
Surat berharga yang dibeli dengan janji dijual
kembali disajikan sebesar harga jual kembali
yang
disepakati
surat
berharga
yang
bersangkutan dikurangi pendapatan bunga
yang belum diamortisasi. Pendapatan bunga
yang belum diamortisasi merupakan selisih
antara harga beli dan harga jual kembali yang
disepakati surat berharga yang diakui sebagai
pendapatan bunga dan diamortisasi selama
jangka waktu sejak surat berharga dibeli hingga
dijual kembali. Surat-surat berharga yang dibeli
tidak dicatat sebagai aset dalam laporan posisi
keuangan karena secara substansi kepemilikan
surat-surat berharga tetap berada pada pihak
penjual. Pendapatan bunga diamortisasi
dengan menggunakan metode EIR.
j.
Marketable
Securities
Agreement to Resell
ACCOUNTING
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 2e.
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 2e.
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.
Loan 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 loan’s original EIR and follow the impairment
assessment of loans.
Penerimaan kembali atas kredit yang telah
dihapusbukukan, disajikan sebagai pendapatan
operasional lainnya.
The recoveries of loans written-off presented as
other operational income.
30
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
k.
l.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Biaya Dibayar Dimuka
SUMMARY OF SIGNIFICANT
POLICIES (continued)
k.
ACCOUNTING
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.
Aset Tetap
l.
Fixed Assets
Sesuai dengan PSAK No. 16 (Revisi 2011)
mengenai Aset Tetap, Bank memilih model
biaya untuk pengukuran aset tetapnya.
In accordance with SFAS No. 16 (Revised 2011)
regarding Fixed Assets, the Bank has decided to
use the cost model for fixed asset measurement.
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:
Depreciation are computed using straight-line
method, based on the estimated useful lives of
the fixed assets as follows:
Tahun/Years
Bangunan dan prasarana
Renovasi bangunan yang disewa
Kendaraan
Perlengkapan dan peralatan kantor
Mesin kantor
20
3-5
5
5
5
Building and improvement
Leasehold improvement
Vehicles
Fixtures and office equipment
Office machinery
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.
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.
31
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
l.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Aset Tetap (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
Fixed Assets (continued)
Ketika suatu aset dilepaskan atau tidak ada
manfaat
ekonomis
masa
depan
yang
diharapkan
dari
penggunaan
atau
pelepasannya, biaya perolehan dan akumulasi
penyusutan dan akumulasi rugi penurunan nilai,
jika ada, dikeluarkan dari akun tersebut. Laba
atau rugi yang timbul dari penghentian
pengakuan aset tetap dibukukan dalam laporan
laba rugi komprehensif.
When an asset is disposed or when no future
economic benefits are expected from its use or
disposal, the cost and accumulated depreciation
and accumulated impairment losses, if any, are
removed from the accounts. Any resulting gain or
loss from derecognition of an item of fixed assets
is included in the statement of comprehensive
income.
Efektif tanggal 1 Januari 2012, 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.
Effective January 1, 2012, 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. Agunan yang Diambil Alih dan Properti
Terbengkalai
m. Foreclosed
Properties
Assets
and
Abandoned
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.
Properti terbengkalai adalah aset tetap dalam
bentuk properti yang dimiliki Bank tetapi tidak
digunakan untuk kegiatan usaha operasional
Bank. Properti terbengkalai ini dicatat
berdasarkan nilai bersih yang dapat direalisasi.
Biaya-biaya pemeliharaan dan perbaikan
periode berjalan dibebankan pada saat
terjadinya.
Abandoned properties represent Bank’s fixed
assets in from of property which was not used for
the Bank’s business operational activity. These
properties are stated at net realizable value.
Repairs and maintenance expenses for the
current period are charge to expense as
incurred.
32
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
m. Agunan yang Diambil Alih dan Properti
Terbengkalai (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
m. Foreclosed
Assets
Properties (continued)
o.
p.
Abandoned
Foreclosed assets and abandoned properties are
provided with allowance for impairment losses in
accordance with the regulation of SFAS
(Note 2r).
Atas agunan yang diambil alih dan properti
terbengkalai, dibentuk cadangan kerugian
penurunan nilai sesuai dengan ketentuan PSAK
yang berlaku yang berlaku (Catatan 2r).
n.
and
ACCOUNTING
Aset Tak Berwujud
n.
Intangible Assets
Aset tak berwujud Bank berupa perangkat lunak
dan hak paten. Aset tak berwujud dicatat
sebesar biaya perolehan dikurangi akumulasi
amortisasi dan akumulasi rugi penurunan nilai,
jika ada.
Bank’s Intangible assets in the form of 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.
Liabilitas Segera
o.
Liabilities Due Immediately
Liabilitas segera dicatat pada saat timbulnya
liabilitas atau diterima perintah dari pemberi
amanat, baik dari masyarakat 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 2e.
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 2e.
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 2e.
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 2e.
33
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
q.
r.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Simpanan dari Bank Lain
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
ACCOUNTING
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 2r.
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 2r.
Cadangan Kerugian Penurunan Nilai atas
Aset Non Keuangan dan Estimasi Kerugian
Komitmen dan Kontinjensi
r.
Allowance for Impairment Losses on
Non-financial Assets and Estimated Losses
on Commitments and Contingencies
Sejak tanggal 1 Januari 2011, Bank
menentukan cadangan kerugian penurunan
nilai aset non keuangan sesuai dengan Surat
Edaran Bank Indonesia No. 13/658/DPNP/IDnP
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.
Starting January 1, 2011, the Bank determines
losses
from
allowance
for
impairment
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.
34
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
s.
t.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Pendapatan dan Beban Bunga
SUMMARY OF SIGNIFICANT
POLICIES (continued)
s.
ACCOUNTING
Interest Income and Expense
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 loans classified as “doubtful” and
“loss” is recognized as a deduction of loans
outstanding. The excess payment from loans
outstanding is recognized as interest income.
Pendapatan dan Biaya Lain-lain
t. 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.
35
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
u.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Sewa
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
Lease
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”.
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”.
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.
36
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
u.
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
Sewa (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
Lease (continued)
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.
v. Pajak Penghasilan
v.
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.
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 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.
37
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
w. Imbalan Pasca-kerja
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
w. Post-employment Benefits
Effective on January 1, 2012, 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.
Efektif sejak 1 Januari 2012, Bank menerapkan
PSAK No. 24 (Revisi 2010) “Imbalan Kerja”.
Bank menghitung dan mencatat imbalan pascakerja 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.
x. Laba Bersih per Saham (LPS)
x.
Earnings per Share (EPS)
Sesuai dengan PSAK No. 56, “Laba Per
Saham”, laba per saham dihitung berdasarkan
rata-rata tertimbang jumlah saham yang
beredar selama periode yang bersangkutan
(dikurangi perolehan kembali saham beredar).
In accordance with SFAS No. 56, “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).
LPS dasar dihitung dengan membagi laba
bersih periode berjalan dengan jumlah
rata-rata tertimbang saham yang beredar pada
periode yang bersangkutan, yaitu sejumlah
9.757.380.538
lembar
saham
dan
6.796.815.558
lembar
saham
untuk
tahun yang berakhir pada tanggal-tanggal
31 Desember 2012 dan 2011.
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
9,757,380,538
shares
and
6,796,815,558 shares for the years ended
December 31, 2012 and 2011, respectively.
Bank tidak mempunyai efek berpotensi saham
biasa yang bersifat dilutif pada tanggal
31 Desember 2012 dan 2011 dan oleh
karenanya, laba per saham dilusian tidak
dihitung dan disajikan pada laporan laba rugi
komprehensif.
The Bank has no outstanding dilutive potential
ordinary shares as of December 31, 2012 and
2011, and accordingly, no diluted earnings per
share is calculated and presented in the
statements of comprehensive income.
y. Informasi Segmen
y.
Segment Information
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.
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.
38
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
YANG
2.
y. Informasi Segmen (lanjutan)
y.
ACCOUNTING
Segment Information (continued)
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.
z. Provisi
3.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
Provisions
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.
KAS
3. CASH
As of December 31, 2012 and 2011, cash balance
includes cash at ATM amounting to Rp 2,710 and
Rp 1,624, respectively.
Pada tanggal 31 Desember 2012 dan 2011, dalam
saldo kas termasuk uang pada mesin ATM masingmasing sebesar Rp 2.710 dan Rp 1.624.
39
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
4.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
GIRO PADA BANK INDONESIA
4.
CURRENT ACCOUNTS WITH BANK INDONESIA
Pada tanggal 31 Desember 2012 dan 2011, saldo
giro pada Bank Indonesia masing-masing sebesar
Rp 520.795 dan Rp 464.607, seluruhnya didominasi
dalam mata uang rupiah.
As of December 31, 2012 and 2011, the current
accounts with Bank Indonesia amounting to Rp
520,795 and Rp 464,607, 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 terakhir dengan PBI
No. 13/10/PBI/2011 tanggal 9 Pebruari 2011.
Berdasarkan peraturan tersebut, GWM dalam
Rupiah terdiri dari GWM Primer, GWM Sekunder
dan GWM 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. 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.
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 the
latest with PBI No. 13/10/PBI/2011 dated February 9,
2011. In accordance with the regulation, statutory
reserves in Rupiah consists of primary reserve,
secondary reserve and 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. 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
2012 and 2011 adalah sebagai berikut:
As of December 31, 2012 and 2011, the statutory
reserves are as follows:
Rasio Kredit yang diberikan terhadap
Dana Pihak Ketiga (LDR)
Rasio GWM Primer
Rasio GWM LDR
Rasio GWM Sekunder
2012
2011
83,68%
8,25%
0,00%
3,51%
66,78%
8,27%
1,03%
12,59%
40
Ratio of loans to
Third Parties Funds (LDR)
Primary reserve ratio
LDR reserve ratio
Secondary reserve ratio
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
5.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
GIRO PADA BANK LAIN
5.
This account consists of:
Akun ini terdiri dari:
2012
6.
CURRENT ACCOUNTS WITH OTHER BANKS
2011
Pihak ketiga
Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk
PT BPD Nusa Tenggara Barat
PT Bank CIMB Niaga Tbk
PT Bank Internasional Indonesia Tbk
PT Bank Permata Tbk
42.809
4.829
1.568
830
104
2
5.839
1
2.545
1.461
2
Third parties
Rupiah
PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk
PT BPD Nusa Tenggara Barat
PT Bank CIMB Niaga Tbk
PT Bank Internasional Indonesia Tbk
PT Bank Permata Tbk
Jumlah
50.142
9.848
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 2012 dan 2011 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, 2012 and 2011.
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.
This account consists of:
Akun ini terdiri dari:
2012
Pihak ketiga
Fasilitas Simpanan Bank Indonesia
Diskonto
PLACEMENTS WITH BANK INDONESIA AND
OTHER BANKS
2011
Third parties
Bank Indonesia Deposit Facility
Discounted
736.300
(123)
772.000
(1.773)
736.177
770.227
Sub-total
Call Money
PT Bank Kesejahteraan Ekonomi
Bank Asiatic
40.000
-
100
Call Money
PT Bank Kesejahteraan Ekonomi
Bank Asiatic
Sub-jumlah
40.000
100
Sub-total
Deposito berjangka
BPR Karyajatnika Sadaya
-
74
Time deposit
BPR Karyajatnika Sadaya
Tabungan
BPR Karyajatnika Sadaya
23
20
Saving deposit
BPR Karyajatnika Sadaya
Sub-jumlah
Jumlah
Cadangan kerugian penurunan nilai
776.200
-
770.421
(100)
Bersih
776.200
770.321
Total
Allowance for impairment losses
Net
The average interest rates for placements with Bank
Indonesia and other banks in Rupiah are disclosed in
Note 37.
Kisaran suku bunga untuk penempatan pada Bank
Indonesia dan bank lain dalam mata uang rupiah
diungkapkan dalam Catatan 37.
41
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
6.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
PENEMPATAN PADA BANK INDONESIA DAN
BANK LAIN (lanjutan)
6.
PLACEMENTS WITH BANK INDONESIA AND
OTHER BANKS (continued)
Klasifikasi
kolektibilitas
penempatan
pada
Bank Indonesia dan bank lain pada tanggal
31 Desember 2012 dan 2011 adalah Lancar, kecuali
untuk penempatan call money pada Bank Asiatic
yang berkolektibilitas macet sejak tahun 2005 dan
telah dicadangkan seluruhnya di 2011, serta
dihapuskan di tahun 2012. Bank Asiatic saat ini
telah dilikuidasi. Tidak ada penempatan pada Bank
Indonesia dan bank lain yang diblokir dan digunakan
sebagai jaminan.
All the above placements with Bank Indonesia and
other banks are classified as Current as of
December 31, 2012 and 2011 except for call money
placement to Bank Asiatic which is classified as loss
since 2005 and was fully impaired in 2011 and write
off in 2012. Currently, Bank Asiatic has been
liqiudated. These placements are not blocked nor
used as collaterals.
Jangka waktu penempatan pada Bank Indonesia
dan bank lain dari tanggal penempatannya adalah
sebagai berikut:
Clasification of placements with Bank Indonesia and
other banks from the dates of placements as follows:
2012
2011
Kurang dari atau sama dengan
1 bulan
Lebih dari 1 sampai 3 bulan
Lebih dari 3 sampai 6 bulan
776.200
-
502.131
149.395
118.895
Jumlah
Cadangan kerugian penurunan nilai
776.200
-
770.421
(100)
Bersih
776.200
770.321
Total
Allowance for impairment losses
Net
Changes of allowance for impairment losses are as
follows:
Mutasi cadangan kerugian penurunan nilai adalah
sebagai berikut:
2012
Saldo awal tahun
Penghapusan
1 month or less
More than 1 month until 3 months
More than 3 months until 6 months
2011
100
(100)
Saldo akhir tahun
-
100
-
Balance at beginning of the year
Write-off
100
Balance at end of the year
Management believes that allowance for impairment
losses for placements with Bank Indonesia and other
banks is adequate.
Manajemen berpendapat bahwa jumlah cadangan
kerugian penurunan nilai untuk penempatan pada
Bank Indonesia dan bank lain adalah memadai.
42
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
7.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
EFEK-EFEK
7.
This account represents government bonds and
corporate bonds classified as available-for-sale as
follows:
Akun ini terdiri dari obligasi pemerintah dan obligasi
korporasi yang dikelompokkan sebagai tersedia
untuk dijual sebagai berikut:
2012
Tersedia untuk dijual
Obligasi pemerintah
Obligasi Pemerintah
Republik Indonesia
FR0062
FR0064
FR0059
FR0058
FR0061
ORI008
FR0045
FR0047
SECURITIES
2011
Available-for-sale
Government bonds
Government bonds of
Republic Indonesia
FR0062
FR0064
FR0059
FR0058
FR0061
ORI008
FR0045
FR0047
121.505
41.500
-
168.566
113.831
107.000
42.743
25.800
25.750
163.005
483.690
Sub-total
Obligasi Pemerintah Syariah
PBS003
SR03
40.461
-
5.225
Sharia Government bonds
PBS003
SR03
Sub-jumlah
40.461
5.225
Sub-total
Sub-jumlah
Obligasi korporasi
PT Aetra Air Jakarta
(TPJ) Seri C
Jumlah
-
10.445
Corporate bonds
PT Aetra Air Jakarta
(TPJ) Seri C
203.466
499.360
Total
The fair value of securities based on maturity as of
December 31, 2012 and 2011 are as follows:
Nilai wajar dari efek-efek pada tanggal
31 Desember 2012 dan 2011 berdasarkan sisa
umur jatuh tempo perjanjian adalah sebagai
berikut:
Lebih dari 1 bulan sampai
5 tahun
Lebih dari 5 tahun
Jumlah
2012
2011
203.466
58.413
440.947
More than 1 month until 5 years
More than 5 years
203.466
499.360
Total
43
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
7.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
EFEK-EFEK (lanjutan)
7.
The maturity periods and interest payment dates of
the securities are as follows:
Jatuh tempo dan tanggal pembayaran bunga dari
efek-efek adalah sebagai berikut:
Obligasi Pemerintah Republik Indonesia
FR0045
FR0047
FR0058
FR0059
FR0061
FR0062
FR0064
ORI008
Obligasi Pemerintah Syariah
PBS003
SR03
SECURITIES (continued)
Jatuh Tempo/
Maturity Period
Tanggal Pembayaran Bunga/
Interest Payment Date
15 Mei 2037/
May 15, 2037
15 Mei dan 15 Nopember/
May 15 and November 15
15 Pebruari 2028/
February 15, 2028
15 Juni 2032/
June 15, 2032
15 Pebruari dan 15 Agustus/
February 15 and August 15
15 Juni dan 15 Desember/
June 15 and December 15
15 Mei 2027/
May 15, 2027
15 Mei 2022/
May 15, 2022
15 April 2042/
April 15, 2042
15 Mei dan 15 Nopember/
May 15 and November 15
15 Mei dan 15 Nopember/
May 15 and November 15
15 April dan 15 Oktober/
April 15 and October 15
15 Mei 2028/
May 15, 2028
15 Oktober 2014/
October 15, 2014
15 Mei dan 15 Nopember/
May 15 and November 15
Tanggal 15 setiap bulannya/
th
Every 15 of each month
15 Januari 2027/
January 15, 2027
23 Pebruari 2014/
February 23, 2014
15 Januari dan 15 Juli/
January 15 and July 15
Tanggal 23 setiap bulannya/
th
Every 23 of each month
13 Maret 2015/
March 13, 2015
15 Maret, 15 Juni, 15 September,
dan 15 Desember/
March 15, June 15, September
15, and December 15
Obligasi Korporasi
PT Aetra Air Jakarta (TPJ) Seri C
Government Bonds of Republic Indonesia
FR0045
FR0047
FR0058
FR0059
FR0061
FR0062
FR0064
ORI008
Sharia Government Bonds
PBS003
SR03
Corporate Bonds
PT Aetra Air Jakarta (TPJ) Seri C
Kisaran suku bunga untuk efek-efek diungkapkan
dalam Catatan 37.
The average interest rates for securities are disclosed
in Note 37.
Klasifikasi kolektibilitas efek-efek pada tanggal
31 Desember 2012 dan 2011 adalah lancar.
The collectibility classifications of securities as of
December 31, 2012 and 2011 are current.
Manajemen berpendapat bahwa tidak terdapat efekefek yang mengalami penurunan nilai.
The management believes that there were no
impairment loss on securities.
Peringkat obligasi korporasi PT Aetra Air Jakarta
Seri C berdasarkan PT Fitch Ratings Indonesia
pada tanggal 31 Desember 2011 adalah A(idn).
The ratings of PT Aetra Air Jakarta bonds Seri C by
PT Fitch Ratings Indonesia as of December 31, 2011
are A(idn).
44
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
8.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
SURAT BERHARGA YANG DIBELI DENGAN
JANJI DIJUAL KEMBALI
8.
MARKETABLE SECURITIES PURCHASED WITH
AGREEMENT TO RESELL
Marketable securities purchased with agreement to
resell as of December 31, 2011 are as follows:
Surat berharga yang dibeli dengan janji dijual
kembali pada tanggal 31 Desember 2011 terdiri dari:
2011
Counterparty/
Counterparty
Bank Indonesia
9.
Jenis Efek/
Type of
Securities
Surat Utang
Negara/
Treasury Bonds
Jumlah
Nominal/
Nominal
Amount
100.000
Tanggal
Dimulai/
Start Date
Jatuh Tempo/
Maturity Date
20 Desember/
December 20,
2011
12 Januari/
January 12,
2012
Liabilitas
Penjualan
Kembali/
Resale
Liabilities
125.585
Bunga yang
Belum
Direalisasi/
Unrealized
Interest
191
Nilai
Tercatat/
Carrying
Value
125.394
Tidak terdapat surat berharga yang dibeli dengan
janji dijual kembali pada tanggal 31 Desember 2012.
There is no marketable securities purchased with
agreement to resell as of December 31, 2012.
Kisaran suku bunga untuk surat berharga yang
dibeli dengan janji dijual kembali diungkapkan dalam
Catatan 37.
The average interest rates for securities purchased
with agreement to resell are disclosed in Note 37.
Klasifikasi kolektibilitas surat berharga yang dibeli
dengan janji dijual kembali pada tanggal
31 Desember 2011 adalah lancar.
The collectibility classification of securities purchased
with agreement to resell as of December 31, 2011 is
current.
KREDIT
a.
9.
a.
Jenis Kredit
Pihak ketiga
Investasi
Modal kerja
Konsumsi
Jumlah
Cadangan kerugian penurunan nilai
Jumlah
LOANS
Type of Loans
2012
2011
2.827.062
2.616.418
210.521
1.821.281
1.572.201
160.854
5.654.001
(295.714)
3.554.336
(216.443)
5.358.287
3.337.893
45
Third parties
Investment
Working capital
Consumer
Total
Allowance for impairment loss
Total
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
9.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
KREDIT (lanjutan)
b.
9.
Perdagangan, perhotelan
dan restoran
Jasa dunia usaha
Industri
Pembiayaan rumah
Pengangkutan, pergudangan
dan komunikasi
Konstruksi
Pembiayaan kendaraan bermotor
Jasa pelayanan sosial
By Economic Sector
Bank Indonesia.
Kurang
Lancar/
Substandard
Macet/
Loss
Diragukan/
Doubtful
116.053
27.077
15.179
-
29.494
9.164
3.806
-
98.701
123.740
11.678
294
3.748.576
1.099.089
493.543
84.433
70.291
13.045
8.770
1.657
6.191
670
168
2.218
244
-
763
17
15
-
4.703
79.224
40.341
43
84.166
93.200
49.126
1.868
Jumlah
Cadangan kerugian penurunan nilai
4.636.141
(531)
455.106
(4.484)
160.771
(9.097)
43.259
(7.360)
358.724
(274.242)
Jumlah
4.635.610
450.622
151.674
35.899
84.482
Perdagangan, perhotelan
dan restoran
Jasa dunia usaha
Industri
Pembiayaan rumah
Pengangkutan, pergudangan
dan komunikasi
Konstruksi
Pembiayaan kendaraan bermotor
Jasa pelayanan sosial
Collectibility
of
Jumlah/
Total
306.957
102.941
38.133
46
Dalam
Perhatian
Khusus/
Special
Mention
and
2012
Dalam
Perhatian
Khusus/
Special
Mention
3.197.371
836.167
424.747
84.093
Lancar/
Current
c.
b.
Berdasarkan Sektor Ekonomi dan Kolektibilitas
Bank Indonesia.
Lancar/
Current
LOANS (continued)
Trading, hotel and restaurant
Business services
Manufacturing
Housing loan
Transportation, warehousing
and communication
Construction
Car loan
Social services
5.654.001
Sub-total
(295.714) Allowance for impairment losses
5.358.287
Total
2011
Kurang
Lancar/
Substandard
Diragukan/
Doubtful
Macet/
Loss
Jumlah/
Total
2.149.332
573.448
282.928
51.155
59.029
23.592
12.098
292
8.508
2.285
753
62
8.244
6.024
1.393
-
47.112
94.936
3.167
14.238
2.272.225
700.285
300.339
65.747
50.740
14.139
9.235
1.597
1.352
700
600
-
24
9
-
82
52
-
21.120
69.315
46.775
-
73.318
84.154
56.671
1.597
Jumlah
Cadangan kerugian penurunan nilai
3.132.574
(31.721)
97.663
(1.518)
11.641
(574)
15.795
(2.309)
296.663
(180.321)
Jumlah
3.100.853
96.145
11.067
13.486
116.342
c.
Menurut Jenis Konsumen
2012
Trading, hotel and restaurant
Business services
Manufacturing
Housing loan
Transportation, warehousing
and communication
Construction
Car loan
Social services
3.554.336
Sub-total
(216.443) Allowance for impairment losses
3.337.893
Total
By Type of Customers
2011
Individu
Korporat
5.471.865
182.136
97%
3%
3.380.789
173.547
95%
5%
Individual
Corporate
Jumlah
Cadangan kerugian penurunan nilai
5.654.001
(295.714)
100%
3.554.336
(216.443)
100%
Total
Allowance for impairment loss
Bersih
5.358.287
3.337.893
46
Net
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
9.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
KREDIT (lanjutan)
d.
e.
9.
d.
Berikut ini adalah saldo kredit pada tanggal
31 Desember 2012 dan 2011 berdasarkan
klasifikasi kolektibilitas:
Jumlah kredit/
Total loans
2012
Cadangan
kerugian
penurunan nilai/
Allowance
for impairment
losses
Lancar
Dalam perhatian khusus
Kurang lancar
Diragukan
Macet
4.636.141
455.106
160.771
43.259
358.724
(531)
(4.484)
(9.097)
(7.360)
(274.242)
Jumlah
5.654.001
(295.714)
LOANS (continued)
The collectibility classification of loans as of
December 31, 2012 and 2011 is as follows:
Jumlah kredit/
Total loans
2011
Cadangan
kerugian
penurunan nilai/
Allowance
for impairment
losses
4.635.610
450.622
151.674
35.899
84.482
3.132.574
97.663
11.641
15.795
296.663
(31.721)
(1.518)
(574)
(2.309)
(180.321)
3.100.853
96.145
11.067
13.486
116.342
Current
Special mention
Sub-standard
Doubtful
Loss
5.358.287
3.554.336
(216.443)
3.337.893
Total
Bersih/
Net
e.
Pada tanggal 31 Desember 2012 dan 2011,
rincian kredit bermasalah menurut sektor
ekonomi adalah sebagai berikut:
Bersih/
Net
The details of non-performing loans as of
December 31, 2012 and 2011 based on
economic sector, is as follows:
2012
2011
Cadangan Kerugian
Cadangan Kerugian
Penurunan Nilai/
Penurunan Nilai/
Jumlah kredit/
Allowance for
Jumlah kredit/
Allowance for
Total loans Impairment Losses Total loans Impairment Losses
Perdagangan, perhotelan dan
restoran
Jasa dunia usaha
Konstruksi
Pembiayaan kendaraan
bermotor
Industri
Pengangkutan, pergudangan
dan komunikasi
Pembiayaan perumahan
Jasa pelayanan sosial
Jumlah
244.248
159.981
79.485
99.481
89.925
50.981
63.864
103.245
69.315
40.356
30.663
33.834
11.898
46.836
5.313
45.239
399
7.684
294
43
4.371
168
41
21.226
14.300
-
6.366
2.706
-
Car loan
Manufacturing
Transportation, warehousing
and communication
Housing loan
Social services
562.754
290.699
324.099
183.204
Total
47
30.061 Trading, hotel and restaurant
53.925
Business services
44.508
Construction
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
9.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
KREDIT (lanjutan)
f.
9.
LOANS (continued)
f.
Jangka Waktu
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 as follows:
Berdasarkan Periode Perjanjian
By Period of Contract
2012
2011
Kurang dari atau sama dengan 1 tahun
Lebih dari 1 sampai 2 tahun
Lebih dari 2 sampai 5 tahun
Lebih dari 5 tahun
202.956
1.223.556
3.988.953
238.536
180.875
735.965
2.514.268
123.228
1 year or less
More than 1 year until 2 years
More than 2 years until 5 years
More than 5 years
Jumlah
Cadangan kerugian penurunan nilai
5.654.001
(295.714)
3.554.336
(216.443)
Total
Allowance for impairment losses
Bersih
5.358.287
3.337.893
Net
By Remaining Period to Maturity
Berdasarkan Sisa Umur Jatuh Tempo
2012
2011
Kurang dari atau sama dengan 1 tahun
Lebih dari 1 sampai 2 tahun
Lebih dari 2 sampai 5 tahun
Lebih dari 5 tahun
747.138
1.537.931
3.234.996
133.936
404.402
758.595
2.302.156
89.183
1 year or less
More than 1 year until 2 years
More than 2 years until 5 years
More than 5 years
Jumlah
Cadangan kerugian penurunan nilai
5.654.001
(295.714)
3.554.336
(216.443)
Total
Allowance for impairment losses
Bersih
5.358.287
3.337.893
Net
g.
Kisaran suku bunga untuk kredit yang diberikan
diungkapkan dalam Catatan 37.
g.
The average interest
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 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 2012 dan 2011,
saldo kredit yang direstrukturisasi Bank masingmasing adalah sebesar Rp 422.301 dan
Rp
5.693
dengan
cadangan
kerugian
penurunan nilai sebesar Rp 11.834 dan Rp 32
pada tanggal-tanggal 31 Desember 2012 dan
2011. Kredit yang direstrukturisasi dilakukan
dengan mengubah persyaratan pokok dan
bunga serta perpanjangan waktu kredit.
i.
As of December 31, 2012 and 2011, the balance
of restructured loans amounted to Rp 422,301
and Rp 5,693, respectively, with related
allowance for impairment loss of Rp 11,834 and
Rp 32 as of December 31, 2012 and 2011,
respectively. Restructured loans represent
change of principal and interest terms and
extension in loan terms.
48
rates
for loans
are
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
9.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
KREDIT (lanjutan)
9.
LOANS (continued)
The collectibility classification of restructured
loans as of December 31, 2012 and 2011 is as
follows:
Berikut ini adalah saldo kredit yang
direstrukturisasi pada tanggal 31 Desember
2012 dan 2011 berdasarkan klasifikasi
kolektibilitas:
2012
2011
Lancar
Dalam perhatian khusus
Kurang lancar
Diragukan
Macet
140.184
137.808
135.281
5.297
3.731
5.279
405
9
Jumlah
Cadangan kerugian penurunan nilai
422.301
(11.834)
5.693
(32)
Bersih
410.467
5.661
j.
Mutasi cadangan kerugian penurunan nilai
kredit adalah sebagai berikut:
2012
2011
216.443
171.833
291.408
-
(16.540)
(76.022)
(5.876)
(66.108)
(2.981)
Saldo akhir
295.714
216.443
Beginning balance
Impairment during the year
Interest income on individually
impaired loan
Reversals
Write-off of loans
Ending balance
As of December 31, 2012 and 2011, the gross
loan balances and allowance for impairment
losses that are assessed from individual and
collective impairment, are as follows:
Berikut ini adalah saldo kredit bruto dan
cadangan kerugian penurunan nilai yang
dievaluasi secara individual dan kolektif pada
tanggal 31 Desember 2012 dan 2011:
Sub jumlah - bersih
Net
Changes in allowances for impairment losses on
loans are as follows:
Saldo awal
Penurunan nilai tahun berjalan
Penghasilan bunga atas kredit yang
mengalami penurunan nilai secara
individual
Pemulihan
Penghapusan kredit
Kredit yang dievaluasi secara
individual
Penurunan nilai individual
Total
Allowance for impairment loss
There were no gain or loss on restructured
loans as of December 31, 2012 and 2011.
Tidak ada laba atau rugi atas kredit
yang
direstrukturisasi
pada
tanggal
31 Desember 2012 dan 2011.
j.
Current
Special mention
Sub-standard
Doubtful
Loss
2012
2011
177.677
(114.122)
213.557
(120.841)
63.555
92.716
Loan assessed by individual
impairment
Individual impairment
Sub total - net
Kredit yang dievaluasi secara
kolektif
Penurunan nilai kolektif
5.476.324
(181.592)
3.340.779
(95.602)
Sub jumlah - bersih
5.294.732
3.245.177
Sub total - net
Bersih
5.358.287
3.337.893
Net
Nilai bruto kredit yang dievaluasi
secara individual yang mengalami
penurunan nilai sebelum dikurangi
cadangan penurunan nilai secara
individual
171.472
49
Loan assessed by collectively
impairment
Collective impairment
Gross amount of individually
assessed loans determined to be
impaired before deducting the
individually assessed impairment
202.686
allowance
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
9.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
KREDIT (lanjutan)
9.
LOANS (continued)
Tingkat Pemenuhan Penurunan Nilai
Compliance of Impairment
2012
Penurunan nilai sesuai dengan
pemenuhan ketentuan
Bank Indonesia
Tingkat pemenuhan
2011
278.204
106%
197.654
110%
The management believes that the allowance for
impairment loss is adequate to cover impairment
loss on uncollectible loan.
Manajemen berpendapat bahwa cadangan
kerugian penurunan nilai yang dibentuk cukup
untuk menutup kemungkinan kerugian akibat
tidak tertagihnya kredit.
k.
k.
Mutasi kredit yang dihapus buku untuk tahun
yang
berakhir
pada
tanggal-tanggal
31 Desember 2012 dan 2011 adalah sebagai
berikut:
2012
Saldo awal
Penambahan
Hapus tagih
Penerimaan kembali
Saldo akhir
l.
Compliance of impairment
in accordance with
Bank Indonesia regulation
The level of compliance
The movement of loans written-off for the years
ended December 31, 2012 and 2011 are as
follows:
2011
89.186
76.022
(3.252)
(5.139)
87.481
2.244
(539)
156.817
89.186
l.
Pada tanggal 31 Desember 2012 dan 2011,
tidak terdapat penyediaan dana kepada pihak
berelasi dan pihak ketiga yang melampaui
Batas Maksimum Pemberian Kredit (BMPK).
Beginning balance
Additions
Write-off of claim
Recovery
Ending balance
As of December 31, 2012 and 2011, 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. 12/11/DPNP tanggal 31 Maret 2010. Pada
tanggal 31 Desember 2012 dan 2011 rasio NPL
secara bruto masing-masing sebesar 9,95%
dan 9,12%, sedangkan rasio NPL secara neto
masing-masing sebesar 4,81% dan 3,95%.
m. The ratio of Non-performing Loans (NPL) in
accordance with Bank Indonesia Circular Letter
No. 12/11/DPNP dated March 31, 2010. As of
December 31, 2012 and 2011 gross of allowance
for impairment losses is 9.95% and 9.12%,
respectively, while the ratio of NPL (net of
allowance for impairment losses) is 4.81% and
3.95%, 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 loan 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 credit is a medium or long-term loans
granted to debtor for the purchase of capital
assets.
50
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
9.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
KREDIT (lanjutan)
q.
9.
LOANS (continued)
q.
Kredit sindikasi merupakan kredit kepada
nasabah berdasarkan perjanjian pembiayaan
bersama (sindikasi) dengan bank-bank lain.
Jumlah kredit sindikasi yang diberikan oleh
Bank pada tanggal 31 Desember 2012 dan
2011 adalah sebesar Rp nihil dan Rp 3.000.
Bank's percentage of participation as a member
of the syndicated loan is 25%, of the syndicated
credit
facility
for
the
years
ended
December 31, 2011.
Persentase
keikutsertaan
Bank
sebagai
anggota dalam kredit sindikasi sebesar 25%,
dari fasilitas kredit sindikasi untuk tahun yang
berakhir pada tanggal 31 Desember 2011.
10.
Syndicated loans are loans granted to customers
under joint financing agreements (syndicated)
with other banks. The syndicated loans of the
Bank as of December 31, 2012 and 2011
amounted to Rp nil and Rp 3,000, respectively.
r.
Tidak ada kredit yang diberikan kepada pihak
berelasi per tanggal 31 Desember 2012 dan
2011.
r.
As of December 31, 2012 and 2011, there were
no loans to related parties.
s.
Kredit yang diberikan kepada karyawan Bank
dibebani bunga 6% per tahun untuk tahun yang
berakhir 31 Desember 2012 dan 2011 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, 2012 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. 12/11/DPNP tanggal
31 Maret 2010 adalah sebesar 92,02% dan
88,03%
masing-masing
pada
tanggal
31 Desember 2012 dan 2011.
t.
The ratio of micro business loans to total loans in
accordance with Bank Indonesia Circular Letter
No. 12/11/DPNP dated March 31, 2010 is
92.02% and 88.03% on December 31, 2012 and
2011, respectively.
u.
Jumlah kredit yang dijamin dengan agunan
tunai masing-masing sebesar Rp 1.044 dan
Rp 7.894 pada tanggal 31 Desember 2012 dan
2011.
u.
As of December 31, 2012 and 2011, total loans
with cash collateral amounted to Rp 1,044 and
Rp 7,894, respectively.
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 Rp 43.515 dan
Rp 28.559 pada tanggal 31 Desember 2012
dan 2011.
w.
Total of transaction costs (fees), which became
part of the loan is Rp 43,515 and Rp 28,559 on
December 31, 2012 and 2011, respectively.
PENDAPATAN BUNGA YANG MASIH AKAN
DITERIMA
10.
2012
ACCRUED INTEREST RECEIVABLE
2011
Kredit
Efek-efek
Penempatan pada Bank
Indonesia dan bank lain
93.625
3.187
47.803
3.686
56
-
Loans
Securities
Placements with Bank
Indonesia and other banks
Jumlah
96.868
51.489
Total
51
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
11.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
BIAYA DIBAYAR DIMUKA
11.
2012
Sewa
Asuransi
Promosi dan hadiah
Lain-lain
Jumlah
12.
2011
61.871
30.930
21.797
995
70.921
16.848
21.345
796
Lease
Insurance
Promotions and gifts
Others
115.593
109.910
Total
ASET TETAP
12.
Saldo awal/
Beginning balance
Jumlah
FIXED ASSETS
This account consists of:
Akun ini terdiri dari:
Biaya perolehan
Tanah
Bangunan dan prasarana
Renovasi bangunan
yang disewa
Kendaraan
Perlengkapan, mesin dan
peralatan kantor
Aset dalam penyelesaian
PREPAID EXPENSES
2012
Perubahan selama periode berjalan/Changes during the period
Penambahan/
Pengurangan/
Reklasifikasi/
Additions
Deductions
Reclassifications
Saldo akhir/
Ending balance
*)
43.016
79.956
Cost
Land
Building and improvements
40.732
79.211
742
10
2.284
13
96.643
787
8.357
-
230
11.515
-
116.515
557
147.644
45.250
20.110
2.067
1.167
-
31.087
(42.615)
197.674
4.702
410.267
31.276
1.407
2.284
442.420
Total
19.485
3.569
10
-
23.044
Accumulated depreciation
Building and improvements
36.767
525
Leasehold improvement
Vehicles
Office equipment, machine
and furnitures
Constructions in progress
Akumulasi penyusutan
Bangunan dan prasarana
Renovasi bangunan
yang disewa
Kendaraan
Perlengkapan, mesin dan
peralatan kantor
11.110
690
25.657
19
184
-
30.887
28.617
1.121
-
58.383
Jumlah
62.172
57.862
1.315
-
118.719
Total
323.701
Net Carrying Value
Nilai tercatat
348.095
*) Reclassification of land rights - net on January 1,
2012 in accordance with interpretation of SFAS
No. 25 (Notes 2l and 14).
*) Merupakan reklasifikasi dari hak atas tanah bersih pada tanggal 1 Januari 2012 sesuai
dengan ISAK No. 25 (Catatan 2l dan 14).
Saldo awal/
Beginning balance
Biaya perolehan
Tanah
Bangunan dan prasarana
Renovasi bangunan
yang disewa
Kendaraan
Perlengkapan, mesin dan
peralatan kantor
Aset dalam penyelesaian
Jumlah
2011
Perubahan selama tahun berjalan/Changes during the year
Penambahan/
Pengurangan/
Reklasifikasi/
Additions
Deductions
Reclassifications
Saldo akhir/
Ending balance
Cost
Land
Building and improvements
40.732
41.998
3.024
-
34.189
40.732
79.211
6.333
1.529
23
5.569
95.114
-
96.643
787
34.707
55.765
114.969
123.130
6.374
-
4.342
(133.645)
179.535
242.675
11.943
-
410.267
Total
16.184
3.301
-
-
19.485
Accumulated depreciation
Building and improvements
5.265
11.110
749
5.324
-
11.110
690
Akumulasi penyusutan
Bangunan dan prasarana
Renovasi bangunan
yang disewa
Kendaraan
Perlengkapan, mesin dan
peralatan kantor
28.933
7.803
5.849
-
Jumlah
50.382
22.963
11.173
-
Nilai tercatat
Leasehold improvement
Vehicles
Office equipment, machine
and furnitures
129.153
52
Leasehold improvement
Vehicles
Office equipment, machine and
147.644
furniture
45.250
Constructions in progress
Leasehold improvement
Vehicles
Office equipment, machine and
30.887
furniture
62.172
Total
348.095
Net Carrying Value
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
12. ASET TETAP (lanjutan)
12. FIXED ASSETS (continued)
Beban penyusutan yang dibebankan pada laba rugi
untuk tahun yang berakhir pada tanggal-tanggal
31 Desember 2012 dan 2011 masing-masing adalah
sebesar Rp 57.862 dan Rp 22.963 (Catatan 27).
Depreciation charged to profit and loss amounted to
Rp 57,862 and Rp 22,963 for the years ended
December 31, 2012 and 2011, respectively (Note 27).
Rincian penjualan aset tetap sebagai berikut:
The detail disposal of fixed asset as follow:
2012
Kendaraan
Biaya perolehan
Akumulasi penyusutan
Nilai buku
Harga jual
Laba penjualan kendaraan
Mesin
Biaya perolehan
Akumulasi penyusutan
Nilai buku
Harga jual
2011
77
(76)
1
11
5.569
(5.324)
245
2.055
Vehicles
Cost
Accumulated depreciation
Net book value
Proceeds from sale
10
1.810
Gain on sale of vehicles
21
(4)
17
13
-
Machine
Cost
Accumulated depreciation
Net book value
Proceeds from sale
Rugi penjualan mesin
(4)
-
Loss on sale of machines
Laba penjualan aset tetap
6
1.810
Gain on sale of fixed assets
Bank memiliki beberapa bidang tanah dengan hak
legal berupa Hak Guna Bangunan yang berjangka
waktu 20-30 tahun dan akan jatuh tempo antara
tahun 2013 sampai dengan 2037. Manajemen
berpendapat bahwa tidak terdapat masalah dengan
perpanjangan hak atas tanah karena seluruh tanah
diperoleh secara sah dan didukung dengan bukti
pemilikan yang memadai.
The Bank owns several parcels of land with Building
Use Rights (Hak Guna Bangunan or HGB) for 20 to
30 years until 2013 to 2037. Management believes
that there will be no issue with the extension of land
rights since all land was legally acquired and is
supported by sufficient ownership.
Aset tetap, kecuali tanah, diasuransikan pada
PT Asuransi Recapital (pihak berelasi, Catatan 33),
PT Asuransi Wahana Tata dan PT Asuransi
Sinarmas, dengan nilai pertanggungan sebesar
Rp 437.193 dan Rp 183.402 pada tanggal
31 Desember 2012 dan 2011. Manajemen
berpendapat bahwa nilai pertanggungan tersebut
cukup untuk menutupi kemungkinan kerugian atas
aset yang dipertanggungkan.
All fixed assets, except land, are insured with
PT Asuransi Recapital (related party, Note 33),
PT Asuransi Wahana Tata and PT Asuransi
Sinarmas, amounted to Rp 437,193 and Rp 183,402
as of December 31, 2012 and 2011, 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.
Aset dalam penyelesaian merupakan bangunan dan
renovasi bangunan yang sedang dibangun oleh
Bank, yang diperkirakan akan selesai tahun 2013.
Pada tanggal 31 Desember 2012 dan 2011, tingkat
penyelesaian aset dalam penyelesaian tersebut
rata-rata sekitar 99% dan 84%.
Constructions in progress include building and
building renovations being constructed by the Bank,
which are estimated to be completed in 2013. As of
December 31, 2012 and 2011, the percentage of
completion of construction in progress is about 99%
and 84%.
Pada tanggal 31 Desember 2012, jumlah tercatat
bruto dari setiap aset tetap yang telah disusutkan
penuh dan masih digunakan adalah sebesar
Rp 22.945.
As of December 31, 2012, the gross amount of fixed
assets which have been fully depreciated and are still
used amounted to Rp 22,945.
53
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
13. AGUNAN YANG DIAMBIL ALIH
13. FORECLOSED ASSETS
This account consists of:
Akun ini terdiri dari:
2012
2011
Nilai tercatat
Cadangan kerugian
penurunan nilai
37.986
76.935
(6.843)
(37.891)
Jumlah
31.143
39.044
Cost
Allowance for
impairment loss
Total
Agunan yang diambil alih terutama terdiri dari tanah,
bangunan dan kendaraan bermotor.
Foreclosed assets consist mainly of land, buildings
and motor vehicles.
Perubahan cadangan kerugian penurunan nilai
adalah sebagai berikut:
Changes in the allowance for impairment losses are
as follows:
2012
Saldo awal
Penyisihan tahun berjalan
Penghapusan
Pemulihan tahun berjalan
Saldo akhir
2011
37.891
780
(31.828)
6.843
86.084
Beginning balance
Provisions during the year
(42.289)
Write-off
(5.904) Reversal of provisions during the year
37.891
Ending balance
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 2012 dan 2011 merupakan
penjualan agunan yang diambil alih sebagai berikut:
Deductions for the years ended December 31, 2012
and 2011 pertains to sale of certain foreclosed asset
with details as follows:
2012
Harga jual
Nilai buku agunan yang diambil alih
Laba (rugi) penjualan
agunan yang
diambil alih (Catatan 29)
2011
4.123
(5.227)
(1.104)
54
31.864
(30.019)
1.845
Selling price
Net book value of foreclosed asset
Gain (loss) on sale
of foreclosed
assets (Note 29)
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
14. ASET LAIN-LAIN
14. OTHER ASSETS
This account consist of:
Rincian akun ini adalah sebagai berikut:
2012
2011
Uang muka
Aset tak berwujud
Setoran jaminan
Persediaan kantor
Tagihan kepada pihak ketiga - bersih
Properti terbengkalai - bersih
Hak atas tanah
Lain-lain
21.514
15.982
2.975
2.448
1.702
905
339
21.759
3.929
2.730
1.322
844
905
2.297
13.613
Advances
Intangible assets
Security deposits
Office supplies
Third party receivables - net
Abandoned property - net
Land rights - net
Others
Jumlah
45.865
47.399
Total
Uang muka merupakan pembayaran untuk kegiatan
operasi seperti uang muka kepada pemasok yang
berhubungan dengan pembelian perlengkapan
kantor, uang muka untuk 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
supplies, payment for management information
system, payment to employess and other payments.
Perincian aset tak berwujud adalah sebagai berikut:
The details of intangible assets are as follows:
Perangkat Lunak
Software
2012
2011
Biaya perolehan
Saldo awal
Penambahan
10.131
13.957
6.124
4.007
Cost
Beginning balance
Addition
Saldo akhir
24.088
10.131
Ending balance
(6.202)
(1.931)
(5.598)
(604)
(8.133)
(6.202)
Ending balance
15.955
3.929
Net Carrying Value
Akumulasi amortisasi
Saldo awal
Penambahan
Saldo akhir
Nilai tercatat
Hak Paten
Accumulated Amortization
Beginning balance
Addition
Patent
2012
Biaya perolehan
28
Akumulasi amortisasi
(1)
Nilai tercatat
27
55
Cost
Accumulated Amortization
Net Carrying Value
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
14. ASET LAIN-LAIN (lanjutan)
14.
Third party receivables are from PT Mintuna
Nagareksa amounted to Rp 28,000 for the
cancellation of the purchase of space in the Topas
Tower Building floors 1, 2 and 16. In accordance
with letter of loan transfer No. 035/MN/SW/IV/10,
PT Mintuna Nagareksa transferred their debt to
Mr. Lunardi Widjaja. Other third party receivables
pertain to receivables related with ATM transactions.
In 2011, the Bank has provided allowance for
impairment loss of the third party receivables.
Details of third party receivables are as follow:
Tagihan kepada pihak ketiga sebagian besar
merupakan tagihan kepada PT Mintuna Nagareksa
sebesar Rp 28.000, yaitu atas pembatalan
pembelian ruangan di Gedung Menara Topas
lantai 1, 2 dan 16. Sesuai dengan surat pengalihan
utang
No. 035/MN/SW/IV/10,
PT
Mintuna
Nagareksa telah mengalihkan utangnya kepada
Tn. Lunardi Widjaja. Tagihan kepada pihak ketiga
lain selain tagihan di atas merupakan tagihan terkait
dengan transaksi ATM. Pada tahun 2011, Bank
sudah membentuk cadangan kerugian penurunan
nilai atas tagihan kepada pihak ketiga. Rincian
tagihan kepada pihak ketiga adalah sebagai berikut:
2012
Tagihan pihak ketiga
Tn. Lunardi Widjaja
Tagihan ATM
Tagihan kepada pihak
ketiga - lainnya
Jumlah
Cadangan kerugian
penurunan nilai
Bersih
OTHER ASSETS (continued)
2011
28.000
14.786
28.000
13.854
660
734
Third party receivables
Mr. Lunardi Widjaja
ATM transaction
Third party receivables other
43.446
42.588
Total
(41.744)
(41.744)
1.702
844
Allowance for
impairment loss
Net
Changes in allowances for impairment losses on
third party receivables are as follows (Note 26):
Mutasi cadangan kerugian penurunan nilai tagihan
kepada pihak ketiga adalah sebagai berikut
(Catatan 26):
2012
2011
Saldo awal
Penambahan
Tn. Lunardi Widjaja
Tagihan ATM
41.744
-
-
28.000
13.744
Saldo akhir
41.744
41.744
Beginning balance
Additions
Mr. Lunardi Widjaja
ATM transaction
Ending balance
Setoran jaminan merupakan jaminan atas
penggunaan jaringan ATM yang dapat diminta
kembali setelah selesai masa kontrak.
Security deposits represent deposit on rental of ATM
networks and can be refunded at the end of the
contract.
Hak atas tanah merupakan biaya pengurusan
sertifikat dan bea balik nama tanah. Hak atas tanah
ini diamortisasi selama masa berlakunya hak atas
tanah yaitu 20 - 30 tahun. Efektif 1 Januari 2012,
hak atas tanah - bersih direklasifikasi ke tanah
sesuai dengan ISAK No. 25 (Catatan 2l dan 12).
Beban amortisasi sebesar Rp 202 untuk tahun yang
berakhir pada tanggal 31 Desember 2011.
Land rights represent costs incurred in connection
with the legal processing of the property. These land
rights are deferred and amortized over 20 - 30 years.
Effective January 1, 2012, land rights reclassified to
land in accordance with interpretation on
SFAS No. 25 (Notes 2l and 12). Amortization
expense amounted to Rp 202 for the years ended
December 31, 2011.
Properti terbengkalai merupakan tanah yang tidak
digunakan dalam kegiatan usaha, yang terletak di
Kabupaten Pasuruan. Kerugian penurunan nilai
properti terbengkalai untuk tahun yang berakhir
pada tanggal-tanggal 31 Desember 2012 dan 2011
adalah Rp Nihil.
Abandoned property is a land not used in operations,
located in Kabupaten Pasuruan. Impairment loss
recognized on these asset for the years ended
December 31, 2012 and 2011 amounted to Rp Nil.
56
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
15. LIABILITAS SEGERA
15.
LIABILITIES DUE IMMEDIATELY
This account consists of:
Akun ini terdiri dari:
2012
2011
Utang bunga
Lain-lain
21.184
4.899
18.923
3.575
Interest payable
Others
Jumlah
26.083
22.498
Total
16. SIMPANAN DARI NASABAH
16.
DEPOSITS FROM CUSTOMERS
This account consists of:
Akun ini terdiri dari:
2012
Pihak ketiga/
Third parties
Pihak berelasi/
Related parties
Jumlah/
Total
Giro
Tabungan
Deposito berjangka
9.567
1.932
17.360
22.841
550.723
6.154.219
32.408
552.655
6.171.579
Demand deposits
Savings
Time deposits
Jumlah
28.859
6.727.783
6.756.642
Total
2011
Pihak ketiga/
Third parties
Pihak berelasi/
Related parties
Jumlah/
Total
Giro
Tabungan
Deposito berjangka
42.579
2.405
38.663
17.952
352.799
4.868.113
60.531
355.204
4.906.776
Demand deposits
Savings
Time deposits
Jumlah
83.647
5.238.864
5.322.511
Total
a.
b.
Giro
a. Demand deposits
Tidak ada giro yang diblokir dan digunakan
sebagai jaminan atas kredit pada tanggal
31 Desember 2012 dan 2011.
There were no demand deposits blocked and
pledged
as
loan
collateral
as
of
December 31, 2012 and 2011.
Kisaran suku bunga
dalam Catatan 37.
The ranges of interest rates for demand deposits
are disclosed in Note 37.
untuk giro diungkapkan
Tabungan
b. Savings
Tidak ada tabungan yang diblokir dan
digunakan sebagai jaminan atas kredit pada
tanggal 31 Desember 2012 dan 2011.
There were no savings blocked and pledged as
loan collateral on December 31, 2012 and 2011.
Kisaran
suku
bunga
untuk
diungkapkan dalam Catatan 37.
The ranges of interest rates for savings deposits
are disclosed in Note 37.
tabungan
57
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
16. SIMPANAN DARI NASABAH (lanjutan)
c.
16. DEPOSITS FROM CUSTOMERS (continued)
Deposito berjangka
c.
Time deposits
By Period of Contract
Berdasarkan Jangka Waktu Kontrak
2012
2011
Pihak
Pihak
Berelasi/
Pihak ketiga/
Jumlah/
Berelasi/
Pihak ketiga/
Jumlah/
Related parties
Third parties
Total
Related parties
Third parties
Total
Kurang dari atau
1 bulan
14.531
3.395.538
3.410.069
26.243
1.544.631
1.570.874
Lebih dari 1 s/d
3 bulan
2.829
2.599.996
2.602.825
12.056
3.286.728
3.298.784
Lebih dari 3 s/d
until 3 months
More than 3 months
-
6 bulan
157.799
157.799
364
19.430
19.794
Lebih dari 6 s/d
until 6 months
More than 6 months
-
793
793
-
13.334
13.334
-
93
93
-
3.990
3.990
More than 12 months
17.360
6.154.219
6.171.579
38.663
4.868.113
4.906.776
Total
12 bulan
Lebih dari 12 bulan
Jumlah
1 month or less
More than 1 month
until 12 months
By Remaining Period to Maturity
Berdasarkan Jatuh Tempo
2012
2011
Pihak
Pihak
Berelasi/
Pihak ketiga/
Jumlah/
Berelasi/
Pihak ketiga/
Jumlah/
Related parties
Third parties
Total
Related parties
Third parties
Total
Kurang dari atau
1 bulan
16.835
4.160.518
4.177.353
26.357
2.393.454
2.419.811
Lebih dari 1 s/d
3 bulan
525
1.835.626
1.836.151
11.956
2.451.940
2.463.896
Lebih dari 3 s/d
6 bulan
12 bulan
Jumlah
until 3 months
More than 3 months
-
157.846
157.846
350
16.086
16.436
Lebih dari 6 s/d
Lebih dari 12 bulan
1 month or less
More than 1 month
until 6 months
More than 6 months
-
217
217
-
6.408
6.408
-
12
12
-
225
225
More than 12 months
17.360
6.154.219
6.171.579
38.663
4.868.113
4.906.776
Total
until 12 months
Kisaran suku bunga untuk deposito berjangka
diungkapkan dalam Catatan 37.
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
Rp 922 dan Rp 9.296 masing-masing pada
tanggal 31 Desember 2012 dan 2011.
Time deposits blocked and pledged as loan
collateral amounted to Rp 922 and Rp 9,296 as
of December 31, 2012 and 2011, respectively.
58
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
17. SIMPANAN DARI BANK LAIN - PIHAK KETIGA
17. DEPOSITS
PARTIES
FROM
OTHER
BANKS
-
THIRD
Deposits from other banks consist of:
Rincian simpanan dari bank lain terdiri atas:
2012
2011
Inter-bank call money
Deposito berjangka
Giro
Tabungan
30.000
912
174
15
10.244
924
-
Inter-bank call money
Time deposits
Demand deposits
Saving
Jumlah
31.101
11.168
Total
Jangka waktu kontrak simpanan dari bank lain
diatas kurang satu bulan.
Period of contract of deposit from other bank above is
less a month.
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 2012 dan 2011 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, 2012 and 2011.
18. UTANG PAJAK
18. TAXES PAYABLE
This account consists of:
Akun ini terdiri dari:
2012
Pajak penghasilan:
Pasal 4 (2)
Pasal 21
Pasal 23
Pasal 26
Pajak pertambahan nilai
Jumlah
2011
7.502
9.184
307
-
6.698
3.663
610
7
7
Income tax:
Article 4 (2)
Article 21
Article 23
Article 26
Value-added tax
16.993
10.985
Total
The filing of tax returns is based on the Bank’s
self-assessment 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 taxes for fiscal year 2007
and before maybe assess by the DGT at the latest at
the end of 2013.
Besarnya pajak penghasilan terhutang ditetapkan
berdasarkan perhitungan pajak yang dilakukan
sendiri oleh wajib pajak. Berdasarkan Undangundang 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.
59
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
19. PINJAMAN DARI PIHAK BERELASI
19. LOAN FROM AFFILIATES
Akun ini awalnya merupakan dana setoran modal
dari Pemegang Saham Pengendali 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.
Initially, this account pertains to placement of funds to
Bank Indonesia (BI) for capital injection of the
previous controlling shareholders to strengthen the
Bank's Capital Structure. 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.
Berdasarkan Akta Perjanjian Jual Beli Piutang
tanggal 26 Mei 2010, Pemegang Saham pengendali
sebelumnya setuju untuk menjual semua tagihannya
dari Bank kepada Green Resources International
Ltd., yang merupakan perusahaan afiliasi dari
PT Recapital Securities. Pokok-pokok perjanjian ini
meliputi:
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 Rp 129.638 dan telah disetor penuh
dalam Bank untuk tujuan penambahan modal
Bank yang tidak boleh ditarik kembali oleh para
Pemegang Saham.
Piutang PSP kepada Bank sebesar Rp 129.638
tersebut dijual kepada Green Resources
Internasional Ltd. yang merupakan afiliasi dari
PT Recapital Securities, efektif sejak Perjanjian
Jual Beli Piutang ditandatangani yaitu tanggal
26 Mei 2010.
Penyerahan piutang dilakukan pada saat
PT Recapital Securities menjadi Pemegang
Saham Pengendali Bank dan dapat dilakukan
sesuai dengan ketentuan peraturan perundangundangan yang berlaku.


20. LIABILITAS LAIN-LAIN
20. OTHER LIABILITIES
This account consists of:
Akun ini terdiri dari:
2012
Beban yang masih harus dibayar
Asuransi
Penyisihan atas estimasi kerugian
yang timbul dari kasus hukum
(Catatan 34)
Kewajiban transaksi ATM
Lain-lain
Jumlah
Controlling Shareholder (PSP) at that time has
paid-in an additional reserve capital of
Rp 129,638 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.
PSP receivable to the Bank amounting to
Rp 129,638 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.
Submission
of
receivables
carried
at
PT Recapital Securities became controlling
shareholders of the Bank and can be done in
accordance with the provisions of the legislation
applicable.
2011
8.709
8.657
2.148
5.166
Accrued expenses
Insurance
1.135
-
777
636
425
Provision for estimated losses
arising from legal cases (Note 34)
ATM transaction liabilities
Others
19.914
7.739
Total
Accrued expenses represent accruals in relation of
general and administrative expenses and training
expenses of the Bank.
Beban yang masih harus dibayar merupakan akrual
atas beban umum dan administrasi serta pelatihan
Bank.
60
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
21. MODAL SAHAM
21. SHARE CAPITAL
The details of the Bank’s shareholders and their
shareholdings as of December 31, 2012 and 2011
are as follows:
Rincian pemegang saham dan kepemilikan saham
Bank pada tanggal 31 Desember 2012 dan 2011
adalah sebagai berikut:
Nama Pemegang Saham
PT Recapital Securities
IF Services Netherlands BV
Pershing LLC
Gandhi Ganda Putra (Direktur Utama)
Masyarakat (masing-masing di bawah 5%)
Jumlah
Jumlah Saham
(Jumlah Penuh)/
Number of Shares
(Full Amount)
Jumlah/
Total
Name of Shareholders
7.296.964.802
1.434.300.000
1.151.717.814
67,85
13,34
10,71
729.696
143.430
115.172
3.270.000
868.864.537
0,03
8,07
327
86.887
PT Recapital Securities
IF Services Netherlands BV
Pershing LLC
Gandhi Ganda Putra
(President Director)
Public (each below 5%)
1.075.512
Total
10.755.117.153
Nama Pemegang Saham
2012
Persentase
Kepemilikan/
Percentage of
Ownership (%)
Jumlah Saham
(Jumlah Penuh)/
Number of Shares
(Full Amount)
100,00
2011
Persentase
Kepemilikan/
Percentage of
Ownership (%)
Jumlah/
Total
Name of Shareholders
PT Recapital Securities
IF Services Netherlands BV
Pershing LLC
Masyarakat (masing-masing di bawah 5%)
6.463.631.468
1.434.300.000
1.236.903.000
123.677.762
69,81
15,49
13,36
1,34
646.363
143.430
123.690
12.368
PT Recapital Securities
IF Services Netherlands BV
Pershing LLC
Public (each below 5%)
Jumlah
9.258.512.230
100,00
925.851
Total
Below are the movements of the number of shares
issued and fully paid:
Berikut ini perubahan jumlah saham ditempatkan
dan disetor penuh:
Saldo awal
Penawaran umum terbatas II
Penawaran umum terbatas III
Jumlah
2012
2011
9.258.512.230
1.496.604.923
5.976.250.000
3.282.262.230
-
Beginning balance
Public offering II
Public offering III
10.755.117.153
9.258.512.230
Total
Based on the Extraordinary Shareholders’ Meeting,
as documented in Notarial Deed No. 58, dated
November 28, 2012 of Fathiah Helmi, S.H., a Notary
in Jakarta, the Bank’s shareholders approved the
limited public offering III in issuance of Rights for
existing shareholders at a maximum of 2,499,798,302
common shares. The shareholder can exercise the
Rights to purchase 100 new shares for every
27 share held at Rp 120 (full amount) per share.
On December 20, 2012, the Bank obtained the
notice of effectivity from Ministry of Law and
Human Rights of Republic of Indonesia in his letter
No. AHU-AH.01.10-45068.
Berdasarkan Rapat Umum Pemegang Saham Luar
Biasa (RUPSLB) sebagaimana dinyatakan dalam
Akta No. 58 tanggal 28 Nopember 2012 dari Fathiah
Helmi, S.H., Notaris di Jakarta para pemegang
saham Bank telah menyetujui penawaran umum
terbatas III dalam rangka penerbitan Hak Memesan
Efek Terlebih Dahulu kepada para pemegang
saham sebanyak-banyaknya 2.499.798.302 Saham
Biasa Atas Nama. Setiap pemegang saham yang
memiliki 100 saham lama berhak membeli 27 saham
baru dengan harga penawaran sebesar Rp 120
(nilai
penuh)
per
saham.
Pada
tanggal
20 Desember 2012, Bank memperoleh pengesahan
dari Menteri Hukum dan Hak Asasi Manusia
Republik
Indonesia
dengan
surat
No. AHU-AH.01.10-45068.
61
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
21. MODAL SAHAM (lanjutan)
21. SHARE CAPITAL (continued)
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 sebanyakbanyaknya 2.499.798.302 saham biasa. Setiap
pemegang saham yang memiliki 100 saham lama
berhak membeli 27 saham baru dengan nilai
nominal
Rp 100 (nilai penuh) per saham dengan
harga penawaran sebesar Rp 120 (nilai penuh) per
saham.
On August 30, 2012, the Bank obtained the notice of
effectivity from the Chairman of the Bapepam-LK in
his letter No. 10485/BL/2012 related to its approval of
the limited public offering III for the issuance of preemptive rights for existing shareholders amounted to
as much as 2,499,798,302 common shares. The
holder can exercise the right to purchase 27 new
shares for every 100 share held with a nominal value
of Rp 100 (full amount) per share at Rp 120 (full
amount) per share.
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
sebanyak-banyaknya 4.980.208.333 saham biasa.
Setiap pemegang saham yang memiliki 6 saham
lama berhak membeli 5 saham baru dengan nilai
nominal Rp 100 (nilai penuh) per saham dengan
harga penawaran sebesar Rp 100 (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 4,980,208,333 common
shares. The holder can exercise the right to purchase
5 new shares for every 6 share held with a nominal
value of Rp 100 (full amount) per share at Rp 100 (full
amount) per share.
Berdasarkan perjanjian jual beli saham pada tanggal
28 April 2011, Far East Opportunities Ltd, menjual
saham yang dimiliki sebanyak 816.690.500 saham
biasa atas nama yang merupakan 13,67% dari
seluruh saham Bank kepada PT Recapital
Securities.
Based on the shares purchase agreement on
April 28, 2011, Far East Opportunities Ltd sold its
816,690,500 common shares which is 13.67% of the
total issued and fully paid Bank shares to
PT Recapital Securities.
22. TAMBAHAN MODAL DISETOR
22. ADDITIONAL PAID-IN CAPITAL
This account represents additional paid-in capital in
connection with public offering in 2001, 2010, 2011
and 2012 after deducting share issuance costs as
follows:
Akun ini merupakan agio saham sehubungan
dengan penawaran umum pada tahun 2001, 2010,
2011 dan 2012 setelah dikurangi biaya emisi saham
dengan perincian sebagai berikut:
2012
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
Jumlah
2011
11.100
29.932
11.100
-
(3.434)
(7.111)
(3.557)
(2.905)
(3.434)
(7.111)
(3.557)
-
Difference between the offering
price and par value
per share
Year 2001
Year 2012
Share issuance costs
Year 2001
Year 2010
Year 2011
Year 2012
24.025
(3.002)
Total
62
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
23. PENDAPATAN BUNGA
23.
INTEREST INCOME
This account consists of interest income from:
Akun ini terdiri dari pendapatan bunga atas:
2012
2011
Kredit
Efek-efek
Penempatan pada Bank Indonesia
dan bank lain
Giro pada Bank Indonesia dan
bank lain
Surat berharga yang dibeli dengan
janji dijual kembali
1.441.059
24.125
455.057
29.557
20.180
31.110
3.230
44
2.100
175
Loans
Securities
Placements with Bank Indonesia
and other banks
Current accounts with Bank Indonesia
and other banks
Marketable securities purchased with
agreement to resell
Jumlah
1.490.694
515.943
Total
Interest income from securities comes
government bonds and corporate bonds.
Pendapatan bunga dari efek-efek berasal dari
obligasi pemerintah dan obligasi korporasi.
24. BEBAN BUNGA
24.
2012
Jumlah
INTEREST EXPENSE
This account consists of interest expense from:
Akun ini terdiri dari beban bunga atas:
Simpanan dari nasabah
Deposito berjangka
Tabungan
Giro
Inter-bank call money
Amortisasi premium efek
Premi penjaminan pemerintah
(Catatan 38)
from
2011
460.800
19.208
1.051
99
-
243.180
9.738
1.219
15.168
14.312
4.146
Deposits from customers
Time deposits
Saving
Demand deposits
Inter-bank call money
Amortization of premium on securities
Government guarantee premium
(Note 38)
495.470
273.451
Total
25. PENDAPATAN ADMINISTRASI
25.
ADMINISTRATIVE INCOME
This account consists of income from:
Akun ini terdiri dari pendapatan atas:
2012
2011
Administrasi kredit
Denda dan pinalti
Lain-lain
49.661
11.572
3.907
13.721
6.230
2.779
Loan administration
Late payment and penalties
Others
Jumlah
65.140
22.730
Total
63
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
26. KERUGIAN PENURUNAN NILAI
26. IMPAIRMENT LOSSES
This account consists of:
Akun ini terdiri dari:
Aset Keuangan
Pemulihan kerugian
penurunan nilai:
Kredit (Catatan 9)
Penyisihan kerugian
penurunan nilai:
Kredit (Catatan 9)
Tagihan kepada pihak ketiga
(Catatan 14)
(Penyisihan) pemulihan
kerugian penurunan nilai
aset keuangan
2012
2011
Financial Asset
-
66.108
(171.833)
-
-
(41.744)
(171.833)
Reversal of
impairment loss:
Loans (Note 9)
Provision for
impairment loss:
Loans (Note 9)
Third party receivables (Note 14)
(Provision) reversal of
impairment loss for
financial assets
24.364
Aset Non-keuangan
Non-financial Asset
Pemulihan kerugian
penurunan nilai:
Agunan yang diambil alih (Catatan 13)
Estimasi kerugian komitmen
dan kontinjensi
Penyisihan kerugian
penurunan nilai:
Agunan yang diambil alih (Catatan 13)
-
103
(780)
27. BEBAN UMUM DAN ADMINISTRASI
27.
GENERAL AND ADMINISTRATIVE EXPENSES
This account consists of:
Akun ini terdiri dari:
2012
Jumlah
6.007
(Provision) reversal of
impairment loss for
non financial assets
5.904
(780)
(Penyisihan) Pemulihan
kerugian penurunan nilai
aset non-keuangan
Penyusutan (Catatan 12)
Sewa
Jasa tenaga kerja
Komunikasi
Iklan, promosi dan pemasaran
Transportasi dan perjalanan dinas
Listrik, air dan gas
Perlengkapan kantor
Iuran dan administrasi
Pajak dan perijinan
Amortisasi perangkat lunak
Perbaikan dan pemeliharaan
Penagihan kredit
Honorarium tenaga ahli
Asuransi
Lain-lain
-
Reversal of impairment loss:
Foreclosed assets (Note 13)
Estimated losses on commitments
and contingencies
Provision for
impairment loss:
Foreclosed assets (Note 13)
-
2011
57.862
44.252
33.635
25.675
24.965
15.483
10.527
7.103
2.830
2.230
1.941
1.766
1.382
1.334
1.304
15.252
22.963
25.505
16.179
13.345
24.802
10.275
6.649
8.437
1.726
3.010
604
2.293
12.988
1.969
498
10.460
Depreciation (Note 12)
Operating lease
Man power outsourcing
Telecommunication
Advertising, promotion and marketing
Transportation and travelling
Electricity, water and gas
Office supplies
Administration and contributions
Taxes and licenses
Amortization of software
Repairs and maintenance
Loan collection
Professional fees
Insurance
Others
247.541
161.703
Total
64
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
28. TENAGA KERJA DAN TUNJANGAN
28. PERSONNEL EXPENSES
This account consist of:
Rincian akun terdiri:
2012
2011
Gaji dan upah
Kesejahteraan karyawan
Imbalan pasca-kerja
(Catatan 31)
Pelatihan
365.143
200.919
237.692
83.767
Salaries and wages
Social security cost
23.211
17.226
21.180
15.663
Post-employment benefits (Note 31)
Training
Jumlah
606.499
358.302
Total
The details of salaries and allowances of
commisioners, directors and audit committee are as
follows:
Perincian gaji dan tunjangan atas dewan komisaris,
direksi dan komite audit adalah sebagai berikut:
Jumlah/
Total
Dewan Komisaris
Direksi
Komite audit
Jumlah
Gaji/
Salaries
Tunjangan/
Allowances
Jumlah/
Total
4
5
2
2.320
4.540
192
1.385
3.607
61
3.705
8.147
253
Board of Commissioners
Board of Directors
Audit committee
11
7.052
5.053
12.105
Total
Jumlah/
Total
Gaji/
Salaries
2011
Tunjangan/
Allowances
Jumlah/
Total
3
5
2
950
2.985
208
203
1.343
-
1.153
4.328
208
Board of Commissioners
Board of Directors
Audit committee
10
4.143
1.546
5.689
Total
Dewan Komisaris
Direksi
Komite audit
Jumlah
2012
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.
Bank belum dapat merealisasikan 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. BEBAN NON OPERASIONAL – BERSIH
29. NON-OPERATING EXPENSE - NET
This account consists of:
Akun ini terdiri dari:
2012
2011
Laba (rugi) penjualan agunan yang
diambil alih - bersih (Catatan 13)
Lain-lain
(1.104)
(2.229)
1.845
(3.808)
Gain (loss) on sale of foreclosed
assets - net (Note 13)
Others
Jumlah
(3.333)
(1.963)
Total
65
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
30. PAJAK PENGHASILAN
30. INCOME TAX
a. Bank mengalami laba fiskal untuk tahun yang
berakhir pada tanggal 31 Desember 2012 dan
rugi fiskal untuk tahun yang berakhir pada
tanggal 31 Desember 2011.
a.
The Bank is in tax income position for the year
ended December 31, 2012 and tax loss position
for the year ended December 31, 2011.
b. Pajak Kini
b.
Current Tax
A reconciliation between income (loss) before
tax per statements of comprehensive income
and tax income (loss) is as follows:
Rekonsiliasi antara laba (rugi) sebelum pajak
menurut laporan laba rugi komprehensif dengan
laba (rugi) fiskal adalah sebagai berikut:
2012
Laba (rugi) sebelum pajak menurut
laporan laba rugi komprehensif
Perbedaan temporer:
Penyusutan aset tetap
Cadangan imbalan pasti
pasca-kerja - bersih
Lain-lain
Bersih
Perbedaan tetap:
Biaya yang tidak boleh dikurangkan
Laba (rugi) fiskal tahun berjalan
Ditambah akumulasi rugi fiskal
tahun sebelumnya
Dikurangi akumulasi rugi fiskal yang
tidak dapat diperhitungkan lagi
Akumulasi rugi fiskal
akhir tahun
2011
68.220
(171.575)
(5.540)
6.476
23.124
-
20.320
695
17.584
27.491
15.651
62.845
101.455
(81.239)
(376.009)
(306.213)
(274.554)
11.443
(376.009)
Income (loss) before tax per
statements of comprehensive income
Temporary differences:
Depreciation of fixed assets
Provision for defined post-employment
benefits - net
Others
Net
Permanent differences:
Non-deductible expenses
Fiscal income (loss) for the year
Add accumulated fiscal losses from
previous year
Less expired fiscal losses
Accumulated tax losses at the
end of year
Akumulasi rugi fiskal akhir periode Bank tahun
2011 telah sesuai dengan Surat Pemberitahuan
Tahunan (SPT) yang disampaikan kepada
Kantor Pajak.
Bank’s accumulated tax losses at the end of
year in 2011 have been in accordance with the
Annual Tax Return (SPT) submitted to the Tax
Office.
Menurut peraturan perpajakan, rugi fiskal dapat
dikompensasikan dengan laba fiskal pada masa
lima tahun mendatang sejak terjadinya kerugian
fiskal. Akumulasi rugi fiskal sebesar Rp 274.554
dan Rp 376.009 masing-masing untuk tahun
yang
berakhir
pada
tanggal-tanggal
31 Desember 2012 dan 2011.
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 Rp 274,554 and Rp 376,009 for
the years ended December 31, 2012 and 2011,
respectively.
66
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
30.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
PAJAK PENGHASILAN (lanjutan)
30.
INCOME TAX (continued)
c.
c. Pajak Tangguhan
1 Januari/
January 1, 2011
Dikreditkan
(Dibebankan) ke
Laporan Laba Rugi
Komprehensif/
Credited (Charged) to
Statements of
Comprehensive Income
Deferred Tax
Dikreditkan
(Dibebankan) ke
Laporan Laba Rugi
Komprehensif/
Credited (Charged) to
31 Desember/
Statements of
December 31, 2011 Comprehensive Income
31 Desember/
December 31, 2012
Rugi fiskal
Akumulasi penyusutan
aset tetap
Liabilitas imbalan pasca-kerja
Lain-lain
76.553
17.449
94.002
(25.364)
68.638
1.809
1.235
213
1.619
5.080
174
3.428
6.315
387
(1.385)
5.781
(387)
2.043
12.096
-
Fiscal loss
Accumulated depreciation of
fixed assets
Post-employment benefits
Others
Jumlah
79.810
24.322
104.132
(21.355)
82.777
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.
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.
d. Rekonsiliasi antara beban (manfaat) pajak dan
hasil perkalian laba (rugi) akuntansi sebelum
pajak Bank dengan tarif pajak yang berlaku
adalah sebagai berikut:
2012
A reconciliation between the total tax expense
(benefit) and the amounts computed by
applying the effective tax rates to income (loss)
before tax is as follow:
2011
Laba (rugi) sebelum pajak menurut
laporan laba rugi komprehensif
Tarif yang berlaku
68.220
25%
(171.575)
25%
Income (loss) before tax per
statements of comprehensive
income
Effective tax rates
Beban (manfaat) pajak berdasarkan
tarif pajak yang berlaku
17.055
(42.894)
Income tax expense (benefit)
based on prevailing tax rates
3.913
387
15.711
2.861
Tax effects of:
Permanent differences
Recognized deferred taxes
21.355
(24.322)
Pengaruh pajak:
Perbedaan tetap
Pajak tangguhan yang diakui
Beban (manfaat) pajak
penghasilan
31. LIABILITAS IMBALAN PASCA-KERJA
Income tax expense (benefit)
31. POST-EMPLOYMENT BENEFITS OBLIGATION
Bank menghitung dan mencatat imbalan pasca-kerja
tanpa pendanaan khusus untuk karyawan yang
berhak menurut Undang-undang Ketenagakerjaan
No. 13 Tahun 2003 berdasarkan perhitungan
aktuaria independen dari PT Jasa Aktuaria Pensiun
dan Asuransi dan PT Pointera Aktuarial Strategis,
yang laporannya tertanggal 15 Maret 2013 dan
16 Pebruari 2012 masing-masing dalam menghitung
liabilitas imbalan pasca-kerja pada tanggal
31 Desember 2012 dan 2011.
The Bank calculated and recorded unfunded defined
post-employment benefits to its qualified employees
in accordance with Labor Law No. 13/2003 based on
actuarial calculations performed by PT Jasa Aktuaria
Pensiun dan Asuransi and PT Pointera Aktuarial
Strategis, independent actuaries, in its reports dated
March 15, 2013 and February 16, 2012 to
recalculate the post-employment benefit obligation
as of
December 31, 2012 and 2011,
respectively.
Jumlah karyawan yang berhak masing-masing
sebanyak 7.439 dan 6.069 karyawan untuk pada
tanggal 31 Desember 2012 dan 2011.
The number of eligible employees is 7,439 and
6,069 as of December 31, 2012 and 2011,
respectively.
67
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
31. LIABILITAS IMBALAN PASCA-KERJA (lanjutan)
31. POST-EMPLOYMENT
(continued)
2012
2011
45.667
(8.440)
48.383
25.259
2011
20.311
683
40
198
40
146
Current service cost
Interest cost
Amortization of past
service cost
Amortization of actuarial loss
23.211
21.180
Total
Reconciliation present value of defined benefit
obligation:
Rekonsiliasi nilai kini kewajiban imbalan pasti:
2012
Nilai kini liabilitas awal tahun
Beban jasa kini
Beban bunga
Pembayaran manfaat
Kerugian (keuntungan) aktuaria
Nilai kini kewajiban imbalan
pasti akhir tahun
Post-employment benefit
liability
20.580
2.393
Amortisasi biaya jasa lalu
Amortisasi kerugian aktuarial
Jumlah
Present value of
defined benefit obligation
Unrecognized Past Service Cost Non Vested
Unrecognized actuarial
gain (loss)
The post-employment benefits expense recognized
in the statements of comprehensive income are as
follows:
2012
Beban jasa kini
Beban bunga
(581)
3.257
Beban imbalan pasca-kerja yang diakui pada
laporan laba rugi komprehensif adalah sebagai
berikut:
2011
34.280
20.580
2.393
(87)
(11.499)
10.060
20.311
683
(1.861)
5.087
45.667
34.280
Actual present value of obligation
at beginning of year
Current service cost
Interest cost
Payment
Actuarial - loss (gain)
Ending balance of present value
of defined benefit obligation
Present value of defined benefit obligation for the
current year and the previous four annual years are
as follows:
Jumlah nilai kini imbalan pasti untuk tahun berjalan
dan empat tahun sebelumnya adalah sebagai
berikut:
Nilai kini kewajiban
34.280
(541)
Liabilitas imbalan
pasca-kerja
LIABILITY
The detail of defined post-employment benefit
obligation is as follows:
Rincian liabilitas imbalan pasca-kerja yang diakui
dalam laporan posisi keuangan adalah sebagai
berikut:
Nilai kini kewajiban
imbalan pasti
Biaya jasa lalu yang belum diakui Non Vested
Keuntungan (kerugian)
aktuarial yang belum diakui
BENEFITS
2012
2011
2010
45.667
34.280
10.060
68
2009
4.627
2008
4.115
Present value of obligation
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
31. LIABILITAS IMBALAN PASCA-KERJA (lanjutan)
31.
Tingkat kenaikan gaji
Tingkat bunga diskonto
Tingkat pengunduran diri
56 dan 58 tahun pada tahun 2012 dan
55 tahun pada tahun 2011/
56 and 58 years old in 2012 and
55 years old in 2011
5% per tahun pada tahun 2012 dan
7,5% per tahun pada tahun 2011/
5% per annum in 2012 and
7.5% per annum in 2011
6,5% per tahun pada tahun 2012 dan
7% per tahun pada tahun 2011/
6.5% per annum in 2012 and
7% per annum in 2011
1,2% per tahun (kecuali untuk Account Officer 10%)
pada tahun 2012 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 pada tahun 2011/
1.2% per annum (except for Account Officer 10%) in 2012
and 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 in 2011
32. LABA (RUGI) PER SAHAM
32.
2012
Jumlah rata-rata tertimbang
saham biasa untuk perhitungan
laba per saham dasar
Laba (rugi) per saham dasar
(rupiah penuh)
LIABILITY
Normal pension age
Salary increases
Discount rate
Withdrawal/resignation rate
EARNING (LOSS) PER SHARE
The calculation of basic earning (loss) per share are
as follows:
Perhitungan laba (rugi) per saham dasar adalah
sebagai berikut:
Laba (rugi) bersih untuk perhitungan
laba (rugi) per saham dasar
BENEFITS
The principal assumptions used in the valuation of
the defined post-employment benefits are as follows:
Asumsi utama yang digunakan untuk menghitung
imbalan pasti pasca-kerja adalah sebagai berikut:
Umur pensiun normal
POST-EMPLOYMENT
(continued)
2011
46.865
9.757.380.538
4,80
33. TRANSAKSI PIHAK-PIHAK BERELASI
(147.253)
6.796.815.558
(21,66)
Net income (loss) for computation
of basic earning (loss) per share
Weighted average number of ordinary
shares for computation of basic
earning per share
Basic earning (loss) per share
(full amount)
33. RELATED PARTY TRANSACTIONS
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 perusahaan dan
perorangan
yang
mempunyai
keterkaitan
kepemilikan atau kepengurusan secara langsung
maupun tidak langsung dengan Bank.
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 companies and
individuals who have relationship with the Bank
through ownership or management.
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.
69
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
33.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
33. RELATED PARTY TRANSACTIONS (continued)
Sifat Hubungan Pihak Berelasi
Nature of Related Parties Relationship
Sifat hubungan dengan pihak berelasi
transaksinya adalah sebagai berikut:
Pihak Berelasi/
Related Parties
The nature of relationship with related parties and
transactions are as follows:
dan
Transaksi/
Transaction
Sifat Hubungan/
Nature of Relationship
PT Capitalinc Investment Tbk
Perusahaan afiliasi/
Affiliated company
- Giro (Catatan 16)/Demand deposit (Note 16)
PT Recapital Advisors
Perusahaan afiliasi/
Affiliated company
- Giro (Catatan 16)/Demand deposit (Note 16)
PT Recapital Securities
Pemegang saham/
Stockholder
- Giro (Catatan 16)/Demand deposit (Note 16)
- Jasa manajemen/Management fee
PT Recapital Asset Management
Perusahaan afiliasi/
Affiliated company
- Deposito berjangka (Catatan 16)/ Time deposit (Note 16)
- Giro (Catatan 16)/Demand deposit (Note 16)
PT Restyle Concept
Perusahaan afiliasi/
Affiliated company
- Giro (Catatan 16)/Demand deposit (Note 16)
- Sewa ruang kantor (Catatan 27)/ Rental of office space (Note 27)
- Renovasi gedung kantor (Catatan 12)/ Office building renovation (Note 12)
PT Capitalinc Finance
Perusahaan afiliasi/
Affiliated company
- Giro (Catatan 16)/Demand deposit (Note 16)
PT Asuransi Jiwa Recapital
Perusahaan afiliasi/
Affiliated company
- Deposito berjangka (Catatan 16)/ Time deposit (Note 16)
- Giro (Catatan 16)/Demand deposit (Note 16)
- Asuransi kesehatan karyawan (Catatan 28)/
Employees' health insurance (Note 28)
PT Asuransi Recapital
Perusahaan afiliasi/
Affiliated company
- Giro (Catatan 16)/Demand deposit (Note 16)
- Asuransi aset tetap (Catatan 12)/ Fixed assets insurance (Note 12)
PT Berau Coal Energy Tbk
Perusahaan afiliasi/
Affiliated company
- Giro (Catatan 16)/Demand deposit (Note 16)
PT Berau Coal
Perusahaan afiliasi/
Affiliated company
- Deposito berjangka (Catatan 16)/ Time deposit (Note 16)
- Giro (Catatan 16)/Demand deposit (Note 16)
PT First Security
Perusahaan afiliasi/
Affiliated company
- Deposito berjangka (Catatan 16)/ Time deposit (Note 16)
- Giro (Catatan 16)/Demand deposit (Note 16)
- Beban jasa tenaga kerja (Note 27)/Outsourcing expense (Note 27)
PT Capital Mitra Usaha
Perusahaan afiliasi/
Affiliated company
- Deposito berjangka (Catatan 16)/ Time deposit (Note 16)
- Giro (Catatan 16)/Demand deposit (Note 16)
- Beban jasa tenaga kerja (Note 27)/Outsourcing expense (Note 27)
PT Selaras Indah Sejati
Perusahaan afiliasi/
Affiliated company
- Giro (Catatan 16)/Demand deposit (Note 16)
Green Resources International Ltd.
Perusahaan afiliasi/
Affiliated company
- Pinjaman dari afiliasi (Catatan 19)/ Loan from affiliates (Note 19)
PT Prima Sahaja
Perusahaan afiliasi/
Affiliated company
- Sewa kendaraan dinas (Catatan 27) / Operational car rental (Note 27)
Direksi, Komisaris dan pejabat eksekutif/
Directors, Commissioners and
executive officers
Pengurus/
Management
- Tabungan (Catatan 16)/Savings (Note 16)
- Deposito berjangka (Catatan 16)/ Time deposit (Note 16)
70
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
33.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
33. RELATED PARTY TRANSACTIONS (continued)
Transaksi-transaksi Pihak Berelasi
Transactions with Related Parties
Transaksi dan saldo yang signifikan dengan pihakpihak berelasi adalah sebagai berikut:
Significant transactions and balances with related
parties are as follows:
2012
Jumlah/
Total
Persentase
Terhadap Jumlah
Liabilitas/
Percentage to
Total Liabilities
(%)
2011
Persentase
Terhadap Jumlah
Liabilitas/
Percentage to
Total Liabilities
(%)
Jumlah/
Total
Liabilitas
Simpanan dari nasabah (Catatan 16)
Pinjaman dari pihak berelasi dan
pemegang saham (Catatan 19)
28.859
0,41
83.647
1,51
129.638
1,84
129.638
2,34
Liabilities
Deposits from customers (Note 16)
Loan from affiliates
and shareholders (Note 19)
Jumlah
158.497
2,25
213.285
3,85
Total
2012
Jumlah/
Total
Beban bunga
Persentase
Terhadap Jumlah
Beban Bunga/
Percentage to
Total Interest Expense
(%)
1.360
0,27
2011
Jumlah/
Total
5.201
Persentase
Terhadap Jumlah
Beban Bunga/
Percentage to
Total Interest Expense
(%)
1,90
Interest expense
Bank mengadakan perjanjian sewa dengan
PT Restyle Concept, pihak berelasi, untuk ruang
kantor KCP Adityawarman dengan jangka waktu
12 bulan dari Pebruari 2012 hingga Pebruari 2013
sebesar Rp 1.210 dan kantor pusat dengan jangka
waktu 12 bulan dari September 2011 hingga
Agustus 2012 sebesar Rp 651.
The Bank entered into lease agreement with
PT Restyle Concept, a related party, for the lease of
office space for Adityawarman sub-branch for a
period of 12 months from February 2012 to
February 2013 for Rp 1,210 and head office for a
period of 12 months from September 2011 to
August 2012 for Rp 651.
Bank mengadakan perjanjian renovasi gedung
kantor dengan PT Restyle Concept, pihak berelasi,
dengan total pembayaran selama tahun yang
berakhir pada tanggal 31 Desember 2012 dan 2011
adalah masing-masing sebesar Rp 1.948 dan
Rp 3.901.
The Bank entered into office building renovation
agreement with PT Restyle Concept, a related party,
with total payment during the years ended
December 31, 2012 and 2011 amounting to
Rp 1,948 and Rp 3,901, respectively.
Bank mengadakan perjanjian asuransi kesehatan
karyawan dengan PT Asuransi Jiwa Recapital
untuk periode pertanggungan 26 Oktober 2012
sampai dengan 25 Oktober 2013 untuk tahun yang
berakhir 31 Desember 2012 dan 25 Oktober 2011
sampai dengan 25 Oktober 2012 untuk tahun yang
berakhir 31 Desember 2011. Beban asuransi
kesehatan karyawan untuk tahun yang berakhir
pada tanggal-tanggal 31 Desember 2012 dan 2011
adalah sebesar Rp 63.328 dan Rp 33.845.
The Bank entered into employees’ health insurance
agreement with PT Asuransi Jiwa Recapital for the
period October 26, 2012 to October 25, 2013 for the
year ended December 31, 2012 and October 25,
2011 to October 25, 2012 for the year ended
December 31, 2011. Employees’ health insurance
expense for the years ended December 31, 2012
and 2011 amounted to Rp 63,328 and Rp 33,845,
respectively.
71
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
33.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
33. RELATED PARTY TRANSACTIONS (continued)
Transaksi-transaksi Pihak Berelasi (lanjutan)
Transactions with Related Parties (continued)
Penempatan dana dari pihak berelasi dalam bentuk
simpanan (Catatan 16)
Placement of funds from related parties in the form
of deposits (Note 16)
Giro
Pada tanggal 31 Desember 2012 dan 2011,
persentase rekening giro pihak berelasi dari jumlah
rekening giro masing-masing sebesar 29,52% dan
70,34%. Pada tanggal 31 Desember 2012 dan
2011, tingkat bunga yang diberikan adalah berkisar
antara 0% - 2,5%.
Demand Deposits
In December 31, 2012 and 2011, the percentage of
demand deposits from related parties to the total
demand deposits is 29.52% and 70.34%,
respectively. As of December 31, 2012 and 2011,
interest rates are in the range of 0% - 2.5%.
Tabungan
Pada tanggal 31 Desember 2012 dan 2011,
persentase tabungan pihak berelasi dari jumlah
tabungan masing-masing sebesar 0,35% dan
0,68%. Pada tanggal 31 Desember 2012 dan 2011,
tingkat bunga yang diberikan adalah berkisar 5%
dan 4%.
Savings
In December 31, 2012 and 2011, the percentage
saving from related parties to the total saving is
0.35% and 0.68%, respectively. As of December 31,
2012 and 2011, interest rates are in the range 5%
and 4%, respectively.
Deposito Berjangka
Pada tanggal 31 Desember 2012 dan 2011,
persentase deposito berjangka pihak berelasi dari
jumlah deposito berjangka masing-masing sebesar
0,44% dan 0,89%. Pada tanggal 31 Desember
2012 dan 2011, tingkat bunga yang diberikan
berkisar antara 5,5% - 8% dan 6,5% - 9,5%.
Time Deposits
In December 31, 2012 and 2011, the percentage of
time deposits from related parties to the total time
deposits is 0.44% and 0.89%, respectively. As of
December 31, 2012 and 2011, interest rates are in
the range 5.5% - 8% and 6.5% - 9.5%, respectively.
Pihak berelasi yang memiliki saldo simpanan di
atas Rp 1.000 adalah sebagai berikut:
Related parties with more than
outstanding deposits are as follows:
Giro
PT Berau Coal
PT Recapital Asset Management
2012
2011
8.030
38
1,000
Demand Deposits
35.077
3.029
Deposito Berjangka
PT Aetra Air Jakarta
Elvin (Komisaris
PT Recapital Securities)
PT Asuransi Jiwa Recapital
Komisaris Utama
Sandiaga Salahuddin Uno (pemegang
saham PT Recapital Advisors)
PT Recapital Asset Management
Rp
PT Berau Coal
PT Recapital Asset Management
Time Deposits
10.000
6.700
2.500
2.375
2.000
1.113
PT Aetra Air Jakarta
Elvin (Commissioner of
PT Recapital Securities)
12.500
PT Asuransi Jiwa Recapital
18.850
President Commissioner
1.500
Sandiaga Salahuddin Uno (shareholder
of PT Recapital Advisors)
2.000
PT Recapital Asset Management
1.048
5.000
Jasa Manajemen
Management Fee
Pada tanggal 31 Desember 2012 dan 2011, Bank
membayar jasa manajemen sebesar Rp 988 dan
Rp
1.805
sebagai
konsultan
manajemen
sehubungan dengan Penawaran Umum Terbatas
kepada PT Recapital Securities, pemegang saham.
Jasa manajemen ini dicatat sebagai pengurang
tambahan modal disetor di ekuitas di laporan posisi
keuangan (Catatan 22).
As of December 31, 2012 and 2011 the Bank paid
management fee as financial advisor amounting to
Rp 988 and Rp 1,805 related with rights issue to
PT Recapital Securities, a shareholder. This
amount is recognized as a deduction in “Additional
Paid-in Capital” in the equity in the statements of
financial position (Note 22).
72
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
34. KOMITMEN DAN KONTINJENSI
a.
34. COMMITMENTS AND CONTINGENTS
a.
Bank memiliki transaksi komitmen dan
kontinjensi dengan rincian sebagai berikut:
2012
KOMITMEN
Tagihan komitmen
Surat berharga titipan kliring
Jumlah
2011
8.788
5.010
8.788
5.010
COMMITMENTS
Commitment receivables
Securities deposits clearing
Total
Liabilitas Komitmen
Komitmen kredit yang
belum ditarik
Lainnya
2.137
115
2.464
115
Jumlah
2.252
2.579
Jumlah Tagihan Komitmen - bersih
6.536
2.431
Total Commitment Receivables net
156.817
89.186
CONTINGENTS
Contingent Receivables
Loans written-off
133.695
87.038
290.512
176.224
Total
-
28
Contingent Payables
Bank guarantees issued
290.512
176.196
KONTINJENSI
Tagihan Kontinjensi
Kredit yang hapus buku
Penghasilan bunga dalam
penyelesaian
Jumlah
Commitment Payables
Liabilitas Kontinjensi
Bank garansi yang diberikan
Tagihan Kontinjensi - Bersih
Unused customer loan facilities
Others
Total
Past due interest income
Contingent Receivables - Net
As of December 31, 2012 and 2011, the Bank
does not have commitment and contingent
transactions with related parties.
Pada tanggal 31 Desember 2012 dan 2011,
Bank tidak memiliki saldo transaksi komitmen
dan kontinjensi dengan pihak berelasi.
b.
The Bank has commitment and contingent
transactions as follows:
b.
Komitmen Sewa
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 5 years and renewable
upon mutual agreement of both parties.
Rental expense for the years ended
December 31, 2012 and 2011 amounted to
Rp 44,252 and Rp 25,505, respectively.
Bank 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 periode tahun
yang
berakhir
pada
tanggal-tanggal
31 Desember 2012 dan 2011 masing-masing
sebesar Rp 44.252 dan Rp 25.505.
73
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
34. KOMITMEN DAN KONTINJENSI (lanjutan)
34. COMMITMENTS
(continued)
AND
CONTINGENCIES
c. Litigation
c. Litigasi
Putusan
Perkara
(1) Berdasarkan
No. 292/Pdt.G/2001/PN.Jak.Sel tanggal
14 Mei 2003, Pengadilan Negeri (PN)
Jakarta
Selatan
memutuskan
memenangkan sebagian gugatan PT Super
Adi Teknik Indonesia terhadap beberapa
anggota bank sindikasi yang digugatnya.
Gugatan tersebut sehubungan dengan
pemberian fasilitas kredit oleh bank
sindikasi sebesar Rp 12.000 dan porsi
Bank adalah sebesar Rp 3.000. Terkait
dengan
gugatan
terhadap
Bank,
putusannya adalah pengadilan menolak
permohonan debitur untuk meminta
pengurangan atas pokok pinjaman dan
tunggakan bunga kepada Bank. Sampai
dengan tanggal 31 Desember 2012,
perkara ini masih dalam proses dengan
Mahkamah Agung.
(1) Based
on
Case
Decision
No. 292/Pdt.G/2001/ PN.Jak.Sel dated
May 14, 2003, the South Jakarta District
Court decide PT Super Adi Teknik Indonesia
to win some lawsuits against several
members of the syndication. These lawsuits
are in connection with the portion of
syndicated credit facilities by the syndication
bank amounted to Rp 12,000 and the portion
of Bank amounted to Rp 3,000. Related to the
lawsuit against Bank, the decision was to
refuse the request of the debtor to request a
reduction of loan principal and interest to the
bank. As of December 31, 2012, this litigation
case is still in the process with the Supreme
Court.
(2) Bank melakukan permohonan eksekusi
jaminan
PT
Malfindo
Primatama
(debitur Ny. Ilya Malfun, Ny. R.A. Peni
Surti Setiti dan Ny. Astuti Benitasari)
sehubungan dengan pemberian fasilitas
kredit
kepada
debitur
karena
wanprestasi. Berdasarkan Surat Penetapan
No. 25/PEN.EKS/APHT/2003/PN/TNG dan
No.
26/PEN.EKS/APHT/2003/PN/TNG
masing-masing tanggal 27 Desember 2003,
serta No. 52/2004 Eks.Jo No. 50/KJ/2000
tanggal 30 Desember 2003, ditetapkan sita
eksekusi atas jaminan-jaminan debitur dan
dilakukan
pelelangan
pada
tanggal
17 Pebruari 2004.
(2) Bank requests to execute the collateral of
PT Malfindo Primatama (debtor Mrs. Ilya
Malfun, Mrs. RA Peni Surti Setiti and
Mrs. Astuti Benitasari) due to the debtor’s
default
facility.
Based
on
letter
No. 25/PEN.EKS/APHT/2003/PN/TNG and
No. 26/PEN.EKS/APHT/2003/PN/TNG dated
December 27, 2003 and No. 52/2004 Eks.Jo.
No. 50/KJ/2000 dated December 30, 2003,
set the execution of the collateral of
the debtor and the date of auction
February 17, 2004.
Berdasarkan
Berkas
Perkara
No. 117/PDT.G/2004/PN.JKT.BAR, pihak
pemilik jaminan melakukan perlawanan
terhadap permohonan lelang yang diajukan
oleh Bank di PN Jakarta Barat. Majelis
Hakim PN Jakarta Barat, memutuskan
gugatan penggugat diterima, sehingga
pihak Bank mengajukan Banding ke
Pengadilan Tinggi Jakarta.
Based
on
File
Case
No.
117/PDT.G/2004/PN.JKT.BAR,
the
collateral owner’s take the fight against the
auction request filed by the Bank in West
Jakarta District Court. West Jakarta District
Court’s judges decide to grant the plaintiff’s
petition, so the Bank has submitted appeal to
the High Court.
Berdasarkan Putusan Pengadilan Tinggi
jo
Jakarta No. 61/PDT/2005/PT.DKI
No.
117/PDT/G/2004/PN.JKT.BARAT
memutuskan mengabulkan permohonan
penggugat dan pihak Bank mengajukan
kasasi ke Mahkamah Agung.
Based on Decision of the Jakarta
High Court No. 61/PDT/2005/PT.DKI jo
No.
117/PDT/G/2004/PN.JKT.BARAT
decided to grant the plaintiff's petition and the
Bank appeal to the Supreme Court.
74
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
34.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
KOMITMEN DAN KONTINJENSI (lanjutan)
34.
COMMITMENTS
(continued)
AND
CONTINGENCIES
c. Litigation (continued)
c. Litigasi (lanjutan)
Berdasarkan putusan Kasasi Mahkamah
Agung
No.
1594.K/PDT/G/2003/
PN.JKT.BAR tanggal 21 April 2006
memutuskan menolak permohonan Kasasi
dari Bank.
Based on the Decision of the Supreme Court
No. 1594.K/PDT/G/2003/PN.JKT.BAR dated
April 21, 2006 decided to reject an appeal
from the Bank.
Pada tahun 2006, pemilik jaminan
melakukan penebusan jaminan sebesar
Rp 669 sebagai tindak lanjut proses lelang
yang dilakukan oleh Bank.
In 2006, the collateral owner’s made collateral
redemption amounting to Rp 669 as a
follow-up auction process undertaken by the
Bank.
Pihak
Bank
mengajukan
Peninjauan
Kembali (PK) yang saat ini sedang dalam
proses di Mahkamah Agung.
The Bank filed a judicial review (PK), which is
currently in the process in the Supreme Court.
Berdasarkan
Berkas
Perkara
No. 161/Pdt.G/2008/PN.Jkt.Brt., pemilik
jaminan yaitu RA Peni Surti Setiti
mengajukan
gugatan
karena
proses
pengikatan jaminan dilakukan secara
melawan hukum sehingga penggugat
meminta pengembalian harga penebusan
jaminan seharga Rp 635.
Based
on
File
Case
No. 161/Pdt.G/2008/ PN.Jkt.Brt, the collateral
owner’s, i.e. RA Peni Surti Setiti filed lawsuit
since the collateral binding process made in
contravention of law that the plaintiff asks the
return of the collateral redemption amounting
to Rp 635.
Dalam putusannya PN Negeri Jakarta Barat
mengabulkan sebagian gugatan Penggugat
dan
memutuskan
Bank
untuk
mengembalikan uang kepada Penggugat
sebesar Rp 635.
Based on its decision, West Jakarta District
Court approved the plaintiff’s claims partially
and decided Bank to return the plaintiff
amounting to Rp 635.
Bank mengajukan upaya banding dalam
perkara No. 135/Pdt/2009/PT.DKI., jo
No.
161/Pdt.G/2008/PN.Jkt.Brt.,
yang
memutuskan Bank untuk mengembalikan
uang kepada penggugat sebesar Rp 635
setelah putusan berkekuatan hukum tetap.
Pada tanggal 14 Oktober 2008, Bank
mengajukan upaya kasasi. Sampai dengan
tanggal 31 Desember 2012, Mahkamah
Agung belum mengeluarkan keputusan
mengenai kasasi yang diajukan oleh Bank.
The Bank has submitted appeal based on the
case
No.
135/Pdt/2009/PT.DKI.,
jo
No.
161/Pdt.G/2008/PN.Jkt.Brt.,
which
decided the Bank to return the plaintiff
amounting to Rp 635 after the decision has
firm legal authority. On October 14, 2008, the
Bank has submitted cessation. As of
December 31, 2012, the supreme count has
not yet issued the decision regarding the
cessation that was submitted by Bank.
Pada tanggal 31 Desember 2012, Bank
telah mencadangkan estimasi kerugian
untuk kasus ini sebesar Rp 635 sesuai
dengan putusan PN Jakarta Barat
(Catatan 20).
As of December 31, 2012, in this case the
Bank has reserved for estimated losses of
Rp 635 according to the West Jakarta District
Court’s decision (Note 20).
(3) Berdasarkan
perkara
perdata
No.
111/Pdt.G/2004/PN.Bale
Bandung
tanggal 19 Oktober 2004, pemilik jaminan
yang dimohonkan sita dan eksekusi jaminan
oleh Bank dalam penyelesaian kewajiban
debitur atas nama Denny Muliana
mengajukan keberatan dan gugatan serta
permohonan ganti kerugian sebesar Rp 500
kepada
Bank.
PN
Bale
Bandung
mengabulkan sebagian gugatan penggugat
dan menghukum Bank untuk membayar
kepada para penggugat sebesar Rp 500.
(3) Based
on
the
Civil
Case
No. 111/Pdt.G/2004/PN.Bale Bandung dated
October 19, 2004, the owner of collateral
which being applied for confiscated and
collateral execution by the Bank in settlement
of debtor’s liabilities on behalf of Denny
Muliana filed an objection and lawsuit and
request for compensation amounting to Rp
500 to the Bank. Bale Bandung District Court
approved the plaintiff’s claims partially and
decided the Bank to pay to the plaintiff
amounting to Rp 500.
75
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
34.
KOMITMEN DAN KONTINJENSI (lanjutan)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
34.
COMMITMENTS
(continued)
AND
CONTINGENCIES
c. Litigation (continued)
c. Litigasi (lanjutan)
Bank mengajukan upaya banding dalam
perkara
No.
392/Pdt/2005/PT.Bandung
tanggal
30
Agustus
2004
yang
menguatkan putusan PN Bale Bandung
No. 111/Pdt.G/2004/PN.BB. Upaya Bank
dalam Peninjauan Kembali di Mahkamah
Agung dalam perkara No. 506/PK/Pdt/2007
tanggal 26 Pebruari 2008 ditolak oleh MA
sehingga eksekusi untuk membayar ganti
kerugian
kepada
penggugat
telah
dilaksanakan oleh PN Bale Bandung namun
Bank
selaku
termohon
eksekusi
mengajukan penundaan dan oleh karena itu
Kantor Cabang Astana Anyar diletakkan sita
jaminan.
Bank has submitted appeal based on the
case No. 392/Pdt/2005/PT.Bandung dated
August 30, 2004 which reinforced the
decision of Bale Bandung District Court
No. 111/Pdt.G/2004/PN.BB. Bank efforts in
judicial review in the Supreme Court based
on case No. 506/PK/Pdt/2007 dated
February 26, 2008 was rejected by the
Supreme Court so that the execution to make
restitution to the plaintiff has been done by
the Bale Bandung District Court but the Bank
as the defendant filed a delay of execution
and therefore Anyar Astana Branch Office
has been executed confiscation.
Pada 31 Desember 2012, gedung masih
disita dan belum dilaksanakan eksekusi oleh
Pengadilan.
Bank
terus
mengajukan
penundaan ke pengadilan agar tidak
dilakukan eksekusi.
On December 31, 2012, the building was
confiscated and has not carried out
executions by the Court. Bank continues to
apply to the court to delay execution is not
performed.
Pada tanggal 31 Desember 2012, Bank
telah mencadangkan estimasi kerugian
untuk kasus ini sebesar Rp 500 sesuai
dengan putusan PN Bale Bandung
(Catatan 20).
As of December 31, 2012, in this case the
Bank has reserved for estimated losses of
Rp 500 according to the Bale Bandung
District Court decision (Note 20).
(4) Berdasarkan
putusan
Perkara
No.
410/PDT.G/2006/PN.TNG
tanggal
27 Juni 2007, Bank digugat oleh H. Nur‘ain
sehubungan dengan jaminan fasilitas yang
macet, dimana Bank sebagai pemegang hak
tanggungan
atas
jaminan
tersebut.
Pengadilan Negeri memutuskan gugatan
tidak dapat diterima. Putusan Pengadilan
Tinggi No. 68/PDT/2007/PT.Banten tanggal
22 Nopember 2007, menguatkan Putusan
Pengadilan Negeri. Sampai dengan tanggal
31 Desember 2012, perkara ini masih dalam
proses dengan Mahkamah Agung.
(4) Based
on
the
Case
decision
No.
410/PDT.G/2006/PN.TNG
dated
June 27, 2007, the Bank was sued by
H. Nur’ain in accordance with the collateral of
the NPL, where the Bank as holder of the
rights of the collateral. District Court decided
the lawsuit is not acceptable. High Court’s
Decision No. 68/PDT/2007/ PT.Banten dated
November 22, 2007, reinforced the District
Court’s decision. As of December 31, 2012,
this litigation case is still in the process with
the Supreme Court.
(5) Berdasarkan
putusan
PN
Kendari
No. 27/PDT.G/2008 tanggal 3 Maret 2009,
Bank menggugat Berlin Mukin dkk
atas
perbuatan
melawan
hukum
sehubungan dengan dialihkannya asetaset
jaminan
penyelesaian
liabilitas
yang
timbul
dari
perjanjian
kredit.
Pengadilan
Negeri
memutuskan
mengabulkan sebagian gugatan. Putusan
Pengadilan Tinggi Sulawesi Tenggara
No. 39/PDT/G/2009/PN.Kendari tanggal
14 Agustus 2009 menguatkan putusan PN
Kendari sebelumnya. Sampai dengan
31 Desember 2012, Mahkamah Agung
belum mengeluarkan keputusan mengenai
kasasi yang diajukan oleh pemohon kasasi.
(5) Based on the Kendari District Court’s decision
No. 27/PDT.G/2008 dated March 3, 2009,
Banks sue Berlin Mukin et al in unlawful acts
in connection with the transfer of the assets of
insurance settlement obligations arising from
the credit agreement. District Court decided to
approvex the claims partially. South East
Sulawesi
High
Court’s
decision
No.
39/PDT/G/2009/PN.Kendari
dated
August 14, 2009 reinforced the Kendari
District
Court‘s
decision.
As
of
December 31, 2012, the Supreme Court has
not yet issued the decision regarding the
cessation that was submitted by the cessation
applicant.
76
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
34. KOMITMEN DAN KONTINJENSI (lanjutan)
34. COMMITMENTS
(continued)
c.
c. Litigasi (lanjutan)
AND
CONTINGENCIES
Litigation (continued)
(6) Berdasarkan putusan Pengadilan Negeri
No.
85/PDT.G/2007/PN.PTK
tanggal
5 Juni 2008, Bank digugat oleh Eddy
Martodho (CV Ponti Indo Perkasa)
mengenai perbuatan melawan hukum yaitu
tindakan tergugat yang meminta Penggugat
menandatangani beberapa akta notaris
dalam keadaan terpaksa. Total gugatan
adalah sebesar Rp 11.000. Pengadilan
Negeri memutuskan menolak keseluruhan
gugatan. Pengadilan Tinggi Kalimantan
Barat No. 54/PDT/2008/PT.PTK tanggal
18 Mei 2009 menyatakan mengabulkan
sebagian gugatan penggugat. Per tanggal
31 Desember 2012, Mahkamah Agung
belum mengeluarkan keputusan mengenai
kasasi yang diajukan oleh pemohon kasasi.
District
Court’s
Decision
(6) Based on
No.
85/PDT.G/2007/PN.PTK
dated
June 5, 2008, the Bank was sued by Eddy
Martodho (CV Ponti Indo Perkasa) regarding
the unlawful acts done by defendant who
asked Plaintiff to sign some deeds. Total
claims amounted to Rp 11,000. The District
Court decided to reject all of the plaintiff’s
claims. Based on West Kalimantan High
Court’s decision No. 54/PDT/2008/PT.PTK
dated May 18, 2009 granted the plaintiff's
claim for the most part. As of December 31,
2012, the Supreme Court has not yet issued
the decision regarding the cessation that was
submitted by the cessation applicant.
(7) Berdasarkan
Perkara
Perdata
No.
248/2011/PN.JKT.PST
tanggal
8
Juni
2011,
mengenai
gugatan
Drs. Handoyo, MM bahwa Bank telah
melakukan perbuatan melawan hukum dan
merugikan
penggugat
karena
Bank
melakukan pengalihan kredit bermasalah
dan menjadikan harta Drs. Handoyo, MM
sebagai jaminan penyelesaian kredit.
Pengadilan Negeri memutuskan gugatan
tidak dapat diterima. Pada tanggal
31 Desember 2012, Bank menunggu upaya
hukum banding oleh penggugat.
(7) Based
on
the
Civil
Case
No.
248/2011/PN.JKT.PST
dated
June 8, 2011, regarding the lawsuit against
Drs. Handoyo, MM, the Bank has committed
acts against the law and harm the plaintiff
because the Bank made non-performing
loans and transfer of property of
Drs. Handoyo, MM, as a settlement as
collateral of loan. District Court decided
the lawsuit is not acceptable. As of
December 31, 2012, the Bank is waiting for
the appeal submitted by the plaintiff.
Berdasarkan
Perkara
Perdata
No.
653/Pdt.G/2011/PN.Jkt.Sel
tanggal
8 Desember 2011, PT Jedds Constructs
mengajukan
gugatan
terhadap
Bank
(Tergugat
I)
dan
Hartono
Tjandra
(Tergugat II) karena atas fasilitas kreditnya
yang telah disetujui Bank sebesar Rp 19.120
hanya dipergunakan oleh Penggugat
sebesar Rp 7.925 sedangkan sisanya
sebesar Rp 13.115 dipergunakan oleh
Tergugat II. Per 31 Desember 2012, perkara
dalam pemeriksaan tingkat pertama di PN
Jakarta Selatan.
(8) Based
on
the
Civil
Case
No.
653/Pdt.G/2011/PN.Jkt.Sel
dated
December 8, 2011, PT Jedds Constructs
submitted the lawsuit against the Bank
(Defendant I) and Hartono Tjandra
(Defendant II) regarding its approved loan
facility amouting to Rp 19,120 which only
utilized by the plaintiff amounting to Rp 7,925
while the rest amounting to Rp 13,115 was
utilized by the defendant II. As of
December 31, 2012, the case is in first
investigation in the South Jakarta District
Court.
(8)
77
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
34. KOMITMEN DAN KONTINJENSI (lanjutan)
34. COMMITMENTS
(continued)
c.
c. Litigasi (lanjutan)
(9)
CONTINGENCIES
Litigation (continued)
(9)
Perkara
Perdata
Berdasarkan
No.
593/Pdt.G/2011/PN.Mdn
tanggal
28 Nopember 2011, penggugat adalah
pemilik barang jaminan yang menyatakan
bahwa barang jaminan atas fasilitas kredit
Ariadi (debitur) adalah milik penggugat.
Beralihnya kepemilikan jaminan dari
penggugat kepada debitur adalah atas
dasar jual beli fiktif. Per 31 Desember
2012, perkara dalam pemeriksaan tingkat
pertama di PN Medan.
AND
Based
on
the
Civil
Case
No.
593/Pdt.G/2011/PN.Mdn
dated
November 28, 2011, plaintiff is the owner of
a collateral who stated that the collateral for
credit facilities of Ariadi (debtor) is owned
by the plaintiff. Transfer of ownership of
collateral to the debtor from the the plaintiff
is based on fictitious selling. As of
December 31, 2012, the case is in first
investigation in the Medan District Court.
(10) Berdasarkan
Perkara
Perdata
No.
131/Pdt.G/2012/PN.Bdg
tanggal
12 Maret 2012, David Manariur Nababan
(debitur) mengajukan gugatan terhadap
Bank (Tergugat I) dan Hartono Tjandra
(Tergugat II) karena fasilitas kredit yang
telah disetujui oleh Bank sebesar Rp 750
tidak seluruhnya dipergunakan oleh
penggugat karena sebesar Rp 532
dipergunakan oleh Tergugat II dan
diketahui
oleh
Tergugat
I.
Per
31 Desember 2012, perkara dalam
pemeriksaan tingkat pertama di PN
Bandung.
(10) Based
on
the
Civil
Case
No.
131/Pdt.G/2012/PN.Bdg
dated
March 12, 2012, David Manariur Nababan
(debtor) submitted the lawsuit against the
Bank (Defendant I) and Hartono Tjandra
(Defendant II) regarding his approved loan
facility amouting to Rp 750 wasn’t fully
utilized by him that amounting to Rp 532
was utilized by Defendant II and known by
Defendant I. As of December 31, 2012, the
case is in first investigation in the Bandung
District Court.
perkara
Perdata
(11) Berdasarkan
No.
139/Pdt.G/2012/PN.Smg
tanggal
23 April 2012, Teguh Wiyono dan Titik
Wahyuni
(Debitur)
bersama-sama
mengajukan perlawanan atas eksekusi
lelang jaminan yang dilakukan oleh Bank
dengan dalil bahwa pada saat proses
lelang dilaksanakan keberadaan Debitur
tidak diketahui. Per 31 Desember 2012,
perkara
dalam
pemeriksaan
tingkat
pertama di PN Semarang.
(11) Based
on
the
Civil
Case
No.
139/Pdt.G/2012/PN.Smg
dated
April 23, 2012, Teguh Wiyono and Titik
Wahyuni (debtor) jointly filed a resistance to
the execution of a collateral auction
conducted by the Bank since at that time
the auction conducted the debtor’s
existence
is
not
known.
As
of
December 31, 2012, the case is in first
investigation in the Semarang District
Court.
78
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
35.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
INFORMASI SEGMEN
35.
SEGMENT INFORMATION
Kegiatan
Bank
sepenuhnya
adalah
bank
konvensional sehingga informasi segmen Bank
tidak dikelompokkan per segmen usaha hanya
dikelompokkan berdasarkan segmen geografis.
Bank activities are entirely conventional bank so that
bank segment information is not classified as
business segments and is only classified by
geographical segment.
Berikut ini adalah informasi segmen geografis:
The following
information:
PENDAPATAN
Pendapatan bunga
Pendapatan lainnya
HASIL
Laba (rugi) bersih
2012
DKI
Luar DKI Jakarta/
Jakarta/Jakarta outside Jakarta
1.313.120
63.949
1.490.694
102.982
216.607
1.377.069
1.593.676
395.267
46.865
INFORMASI LAINNYA
ASET
Penempatan pada Bank Indonesia
dan bank lain - bersih
Efek-efek - bersih
Kredit - bersih
Aset tetap - bersih
Aset lainnya
a
geographical
segment
Jumlah/Total
177.574
39.033
(348.402)
is
REVENUE
Interest income
Other income
INCOME
Net income (loss)
OTHER INFORMATION
776.178
203.466
554.986
67.151
773.296
22
4.803.301
256.550
247.988
776.200
203.466
5.358.287
323.701
1.021.284
ASSETS
Placements with Bank Indonesia
and other banks - net
Securities - net
Loans - net
Fixed asset - net
Other assets
Jumlah Aset
2.375.077
5.307.861
7.682.938
Total Asset
LIABILITAS
Simpanan nasabah dan dari bank lain
Liabilitas lainnya
1.906.014
214.330
4.881.729
26.681
6.787.743
241.011
LIABILITIES
Deposit from customer and from other banks
Other liabilities
Jumlah Liabilitas
2.120.344
4.908.410
7.028.754
Total Liabilities
6.958
7.369
24.318
50.493
31.276
57.862
Capital expenditure
Depreciation
Pengeluaran modal
Penyusutan
PENDAPATAN
Pendapatan bunga
Pendapatan lainnya
HASIL
Rugi bersih
2011
DKI
Luar DKI Jakarta/
Jakarta/Jakarta outside Jakarta
Jumlah/Total
141.828
60.081
374.115
17.449
515.943
77.530
201.909
391.564
593.473
(47.565)
(99.688)
(147.253)
INFORMASI LAINNYA
ASET
Penempatan pada Bank Indonesia
dan bank lain - bersih
Efek-efek - bersih
Kredit - bersih
Aset tetap - bersih
Aset lainnya
REVENUE
Interest income
Other income
INCOME
Net loss
OTHER INFORMATION
770.301
499.360
842.497
131.494
807.746
20
2.495.396
216.601
229.624
770.321
499.360
3.337.893
348.095
1.037.370
ASSETS
Placements with Bank Indonesia
and other banks - net
Securities - net
Loans - net
Fixed asset - net
Other assets
Jumlah Aset
3.051.398
2.941.641
5.993.039
Total Asset
LIABILITAS
Simpanan nasabah dan dari bank lain
Liabilitas lainnya
1.651.434
141.237
3.682.245
54.882
5.333.679
196.119
LIABILITIES
Deposit from customer and from other banks
Other liabilities
Jumlah Liabilitas
1.792.671
3.737.127
5.529.798
Total Liabilities
132.117
4.213
110.558
18.750
242.675
22.963
Capital expenditure
Depreciation
Pengeluaran modal
Penyusutan
79
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
36.
ASET
KEUANGAN
KEUANGAN
DAN
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
LIABILITAS
36. FINANCIAL ASSETS AND FINANCIAL LIABILITIES
Tabel dibawah ini adalah nilai tercatat dan nilai
wajar atas aset keuangan dan liabilitas keuangan
dalam laporan posisi keuangan pada tanggal
31 Desember 2012 dan 2011:
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, 2012 and
2011:
2012
Nilai Tercatat/
Nilai Wajar/
Carrying Value
Fair Value
2011
Nilai Tercatat/
Nilai Wajar/
Carrying Value
Fair Value
Financial Assets
Aset Keuangan
Pinjaman yang Diberikan
dan Piutang:
Kas
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada Bank Indonesia
dan bank lain - bersih
Surat berharga yang dibeli dengan
janji dijual kembali
Kredit - bersih
Pendapatan bunga yang masih
akan diterima
Aset lain-lain
78.101
520.795
50.142
78.101
520.795
50.142
85.547
464.607
9.848
85.547
464.607
9.848
776.200
776.200
770.321
770.321
5.358.287
5.358.287
125.394
3.337.893
125.394
3.337.893
Loans and Receivables:
Cash
Current accounts with Bank Indonesia
Current accounts with other banks
Placements with Bank Indonesia and
other banks - net
Marketable securities purchased
with agreement to resell
Loans - net
96.868
1.702
96.868
1.702
51.489
844
51.489
844
Accrued interest receivable
Other assets
203.466
203.466
499.360
499.360
Available-for-sale:
Securities
Jumlah
7.085.561
7.085.561
5.345.303
5.345.303
Total
Liabilitas Keuangan
Liabilitas segera
Simpanan dari nasabah
Simpanan dari bank lain
Liabilitas lain-lain
26.083
6.756.642
31.101
19.914
26.083
6.756.642
31.101
19.914
22.498
5.322.511
11.168
7.739
22.498
5.322.511
11.168
7.739
Financial Liabilities
Liabilities due immediately
Deposit from customers
Deposit from other banks
Other liabilities
Jumlah
6.833.740
6.833.740
5.363.916
5.363.916
Total
Tersedia untuk Dijual:
Efek-efek
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 assets 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 2012
dan 2011.
The fair values of securities are determined based on
the latest published quoted price as of
December 31, 2012 and 2011.
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 loans (normally floating
interest bearing loans) 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.
80
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
36.
ASET
KEUANGAN
KEUANGAN (lanjutan)
DAN
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
LIABILITAS
36.
AND
FINANCIAL
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 shortterm 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
laporan posisi keuangan
Fair value measurements recognized in the
statements of financial position



diakui
pada

Tingkat pertama pengukuran nilai wajar berasal
dari kuotasi harga (tidak disesuaikan) dalam
pasar aktif untuk aset dan liabilitas yang identik.
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
kewajiban, baik secara langsung (contohnya
harga) atau tidak langsung (contohnya yang
berasal dari harga).
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 1 fair value measurements are those
derived from quoted prices (unadjusted) in active
markets for identical assets or liabilities.
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).
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).
The Bank has securities as financial asset at AFS.
The fair value of this financial instrument as of
December 31, 2012 and 2011 only in the level 1 of
Rp 203,466 and Rp 499,360, respectively.
Bank memiliki aset keuangan AFS yaitu efek-efek.
Nilai wajar instrumen keuangan ini pada tanggal
31 Desember 2012 dan 2011 hanya ada di tingkat
pertama masing-masing sebesar Rp 203.466 dan
Rp 499.360.
37.
FINANCIAL
ASSETS
LIABILITIES (continued)
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.
81
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”.
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
MANAJEMEN RISIKO (lanjutan)



37.
RISK MANAGEMENT (continued)

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 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.
Komite-komite 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.
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 loans. The
Bank monitors credit risk to ensure that the potential
loss from default on the loans 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.
82
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
MANAJEMEN RISIKO (lanjutan)
37.
RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan)
Credit Risk (continued)
c. Pemantauan Batas Maksimum Pemberian
Kredit (BMPK) sesuai peraturan Bank
Indonesia. Pada tanggal 31 Desember 2012
dan 2011, 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, 2012
and 2011, the credit 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 Rp 200, kemudian sejak Juni 2012
ditingkatkan menjadi Rp 350.
d. In line with the Bank’s mission, since 2011, the
Bank focuses on financing micro and small
enterprises with maximum plafond by Rp 200,
and since June 2012 increased to Rp 350.
e. Bank melengkapi sistem pemantauan kinerja
cabang dan kualitas portofolio kredit secara
nasional dan harian.
e. Bank controls the branches performance and
loan 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.
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 2012 dan 2011 sebagai
berikut:
h. 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, 2012 and
2011 are as follows:
2012
Laporan posisi keuangan
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada Bank Indonesia
dan bank lain - bersih
Efek-efek
Surat berharga yang dibeli
dengan janji dijual kembali
Kredit - bersih
Pendapatan bunga yang masih
akan diterima
Aset lain-lain
Jumlah
2011
520.795
50.142
464.607
9.848
776.200
203.466
770.321
499.360
5.358.287
125.394
3.337.893
On-financial Position
Current accounts with Bank Indonesia
Current accounts with other banks
Placements with Bank Indonesia and
other banks - net
Securities
Marketable securities purchased
with agreement to resell
Loans - net
96.868
1.702
51.489
844
Accrued interest receivable
Other assets
7.007.460
5.259.756
Total
Off-financial position
Rekening administratif
Fasilitas kredit yang diberikan
yang belum digunakan
Bank garansi yang diberikan
2.137
-
2.464
28
Unused loan facilities
Bank guarantees issued
Jumlah
2.137
2.492
Total
83
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
MANAJEMEN RISIKO (lanjutan)
37. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan)
Credit Risk (continued)
Untuk aset laporan posisi keuangan, eksposur
risiko kredit maksimal adalah berdasarkan nilai
tercatat dalam laporan posisi keuangan pada
tanggal 31 Desember 2012 dan 2011 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, 2012 and 2011
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 keuangan yang memiliki
eksposur risiko kredit.
Concentration of risks of financial assets with credit
risk exposure.
a. Sektor geografis
a. Geographical sectors
The table below shows the credit risk exposure
relating to financial assets and commitment and
contingent transactions by geographical sectors
based on-statement of financial position and offstatement of financial position items as of
December 31, 2012 and 2011:
Pada tanggal 31 Desember 2012 dan 2011,
eksposur risiko kredit atas aset keuangan dan
transaksi komitmen dan kontinjensi menurut
sektor geografis berdasarkan laporan posisi
keuangan dan rekening administratif adalah
sebagai berikut:
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
Jumlah
2012
Jawa Barat/ Jawa Tengah/ Jawa Timur/
West Java
Central Java
East Java
Sumatera
Lainnya/Others
Jumlah/Total
520.795
43.628
1.568
-
2.358
3
2.585
520.795
50.142
776.177
203.466
554.986
1.425.801
23
559.789
537.172
755.069
1.525.470
776.200
203.466
5.358.287
On-financial position
Current accounts with Bank Indonesia
Current accounts with other banks
Placements with Bank Indonesia
and other banks - net
Securities
Loans - net
8.907
1.337
26.516
83
10.013
126
9.500
22
14.171
76
27.761
58
96.868
1.702
Accrued interest receivable
Other assets
2.109.296
1.453.968
569.951
549.052
769.319
1.555.874
7.007.460
Total
Rekening adminstrasi
Komitmen kredit yang belum ditarik
936
133
105
623
-
340
2.137
Off-financial position
Unused customer loan facilities
Jumlah
936
133
105
623
-
340
2.137
Total
2011
Jawa Tengah/ Jawa Timur/
Central Java
East Java
Lainnya/Others
Jakarta
Laporan posisi keuangan
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada Bank Indonesia
dan bank lain - bersih
Efek-efek
Surat berharga yang dibeli
dengan janji dijual kembali
Kredit - bersih
Pendapatan bunga yang
masih akan diterima
Aset lain-lain
Jumlah
Jawa Barat/
West Java
Sumatera
Jumlah/Total
464,607
9,767
3
-
70
-
8
464,607
9,848
770,301
499,360
125,394
-
20
-
-
-
-
770,321
499,360
125,394
842,497
759,356
344,220
222,305
504,133
665,382
3,337,893
On-financial position
Current accounts with Bank Indonesia
Current accounts with other banks
Placements with Bank Indonesia
and other banks - net
Securities
Marketable securities purchased
with agreement to resell
Loans - net
7,830
640
12,116
15
5,089
149
3,247
2
8,250
10
14,957
28
51,489
844
Accrued interest receivable
Other assets
2,720,396
771,490
349,478
225,624
512,393
680,375
5,259,756
Total
Rekening adminstrasi
Komitmen kredit yang belum ditarik
Bank garansi yang diberikan
1,522
28
248
-
127
-
31
-
41
-
495
-
2,464
28
Off-financial position
Unused customer loan facilities
Bank guarantees issued
Jumlah
1,550
248
127
31
41
495
2,492
Total
84
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
MANAJEMEN RISIKO (lanjutan)
37. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan)
Credit Risk (continued)
b. Sektor industri
b. Industry sectors
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:
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
Lembaga
Keuangan/
Financial
Institution
520.795
-
50.142
736.177
203.466
86
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
Jumlah
2012
Jasa
Dunia Usaha/
Services
Pertanian/
Agriculture
-
-
-
-
520.795
50.142
40.023
-
481.208
4.374.596
184.116
318.281
776.200
203.466
5.358.287
On-financial position
Current accounts with Bank Indonesia
Current accounts with other banks
Placements with Bank Indonesia
and other banks - net
Securities
Loans - net
3.188
-
56
-
7.974
-
72.401
-
2.967
-
10.282
1.702
96.868
1.702
Accrued interest receivable
Other assets
1.463.712
90.221
489.182
4.446.997
187.083
330.265
7.007.460
Total
Industri/
Manufacturing
Lainnya/
Others
Jumlah/
Total
Rekening Administratif
Komitmen kredit yang belum ditarik
-
-
119
1.456
4
558
2.137
Off-financial position
Unused customer loan facilities
Jumlah
-
-
119
1.456
4
558
2.137
Total
Pemerintah/
Government
Lembaga
Keuangan/
Financial
Institution
464.607
-
9.848
503.031
488.915
Laporan posisi keuangan
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada Bank Indonesia
dan bank lain - bersih
Efek-efek
Surat berharga yang dibeli dengan
janji dijual kembali
Kredit - bersih
Pendapatan bunga yang
masih akan diterima
Aset lain-lain
Jumlah
2011
Jasa
Dunia Usaha/
Services
Pertanian/
Agriculture
-
-
-
-
464.607
9.848
149.395
-
118.895
10.445
-
-
-
771.321
499.360
125.394
244
-
296.948
2.715.625
45.129
279.947
125.394
3.337.893
On-financial position
Current accounts with Bank Indonesia
Current accounts with other banks
Placements with Bank Indonesia
and other banks - net
Securities
Marketable securities
purchased with agreement to resell
Loans - net
3.623
-
-
4.526
-
41.204
-
713
-
1.423
844
51.489
844
Accrued interest receivable
Other assets
1.585.814
159.243
430.814
2.756.829
45.842
282.214
5.260.756
Total
Industri/
Manufacturing
Lainnya/
Others
Jumlah/
Total
Rekening Administratif
Komitmen kredit yang belum ditarik
Bank garansi yang diberikan
-
-
136
-
2.322
28
-
6
-
2.464
28
Off-financial position
Unused customer loan facilities
Bank guarantees issued
Jumlah
-
-
136
2.350
-
6
2.492
Total
c. Konsentrasi kredit menurut sektor ekonomi dan
jenis konsumen diungkapkan pada Catatan 9.
c.
Loan concentrations per economic sector and
per type of customer are disclosed in Note 9.
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.
85
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
37. MANAJEMEN RISIKO (lanjutan)
37. RISK MANAGEMENT (continued)
Risiko Pasar/Suku Bunga (lanjutan)
Market/Interest Rate Risk (continued)
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 inter-bank 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 2012 dan 2011,
rasio RSA/RSL masing-masing sebesar 103,22% dan
98,60%. 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 2012 and 2011, the gap was
103.22% and 98.60%, 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 di bawah 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 2012 dan 2011:
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, 2012 and 2011:
86
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
MANAJEMEN RISIKO (lanjutan)
37.
RISK MANAGEMENT (continued)
Risiko Suku Bunga (lanjutan)
Interest Rate Risk (continued)
2012
Jangka Waktu Kontrak/Period of Contract
Sampai dengan 1 bulan/
Up to 1 month
1-3 bulan/
1-3 months
3-12 bulan/
3-12 months
1-5 tahun/
1-5 years
Lebih dari 5 tahun/
More than 5 years
Jumlah/
Total
Financial Assets
Aset Keuangan
Giro pada Bank Indonesia
Giro pada Bank lain
520.795
-
-
-
-
520.795
Current accounts with Bank Indonesia
50.142
-
-
-
-
50.142
Current accounts with other banks
776.200
-
-
-
-
776.200
-
-
-
-
203.466
203.466
Securities
1.433
33
172.256
4.991.116
193.449
5.358.287
Loans - net
Accrued interest receivable
Placement with Bank Indonesia
Penempatan pada Bank Indonesia
dan bank lain - bersih
Efek-efek
Kredit - bersih
and other banks - net
Pendapatan bunga yang masih
akan diterima
Jumlah
96.868
-
-
-
-
96.868
1.445.438
33
172.256
4.991.116
396.915
7.005.758
Liabilitas Keuangan
Financial Liabilities
Deposit from customer
Simpanan dari nasabah
Giro
Tabungan
Deposito berjangka
Inter-bank call money
Tabungan
Deposito berjangka
Jumlah
Demand deposits
32.408
-
-
-
-
32.408
552.655
-
-
-
-
552.655
Savings
3.410.069
2.602.825
158.592
93
-
6.171.579
Time deposits
174
-
-
-
-
174
Demand deposits
30.000
-
-
-
-
30.000
Inter-bank call money
Deposits from other banks
Simpanan dari bank lain
Giro
Total
15
-
-
-
-
15
Savings
912
-
-
-
-
912
Time deposits
4.026.233
2.602.825
158.592
93
-
6.787.743
Total
2011
Jangka Waktu Kontrak/Period of Contract
Sampai dengan 1 bulan/
Up to 1 month
1-3 bulan/
1-3 months
3-12 bulan/
3-12 months
1-5 tahun/
1-5 years
Lebih dari 5 tahun/
More than 5 years
Jumlah/
Total
Aset Keuangan
Giro pada Bank Indonesia
Giro pada Bank lain
Financial Assets
464.607
-
-
-
-
464.607
Current accounts with Bank Indonesia
9.848
-
-
-
-
9.848
Current accounts with other banks
502.131
149.395
118.795
-
-
770.321
-
-
-
-
499.360
499.360
Placement with Bank Indonesia
Penempatan pada Bank Indonesia
dan bank lain - bersih
Efek-efek
Surat berharga yang dibeli dengan
janji dijual kembali
Kredit - bersih
and other banks - net
125.394
-
-
-
-
125.394
Securities
Marketable securities
purchased with agreement to resell
5.257
4.433
135.982
3.099.746
92.475
3.337.893
Loans - net
Accrued interest receivable
Pendapatan bunga yang masih
akan diterima
Jumlah
51.489
-
-
-
-
51.489
1.158.726
153.828
254.777
3.099.746
591.835
5.258.912
Financial Liabilities
Liabilitas Keuangan
Simpanan dari nasabah
Giro
Tabungan
Deposito berjangka
Deposit from customer
Deposito berjangka
Jumlah
Demand deposits
60.531
-
-
-
-
60.531
355.204
-
-
-
-
355.204
Savings
1.570.874
3.298.784
33.128
3.990
-
4.906.776
Time deposits
924
-
-
-
-
924
Demand deposits
10.244
-
-
-
-
10.244
Time deposits
1.997.777
3.298.784
33.128
3.990
-
5.333.679
Deposits from other banks
Simpanan dari bank lain
Giro
Total
87
Total
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
MANAJEMEN RISIKO (lanjutan)
37.
RISK MANAGEMENT (continued)
Risiko Suku Bunga (lanjutan)
Interest Rate Risk (continued)
Kisaran suku bunga
atas aset dan liabilitas
keuangan adalah sebagai berikut:
The ranges of interest rates for financial assets and
liabilities are as follows:
2012
2011
Aset Keuangan
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada Bank Indonesia
dan bank lain
Efek-efek
Surat berharga yang dibeli
dengan janji dijual kembali
Kredit
Liabilitas Keuangan
Simpanan dari nasabah
Giro
Tabungan
Deposito berjangka
Simpanan dari bank lain
Giro
Inter-bank call money
Tabungan
Deposito berjangka
Financial Assets
0 - 2,50%
0 - 2,50%
0 - 2,50%
0 - 2,50%
4,00 - 4,60%
6,00 - 6,38%
4,50 - 6,45%
7,00 - 13,25%
6,00 - 89,62%
4,57%
6,00 - 70,26%
0 - 2,50%
5,00%
4,50 - 9,00%
0 - 2,50%
4,00%
6,25 - 13,00%
0 - 2,50%
4,40%
5,00%
4,50 - 5,50%
0 - 2,50%
4,00 - 9,50%
Current accounts with Bank Indonesia
Current accounts with other banks
Placements with Bank Indonesia
and other banks
Securities
Marketable securities purchased with
agreement to resell
Loans
Financial Liabilities
Deposit from customers
Demand deposits
Savings deposits
Time deposits
Deposit 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
potential loss dari perubahan suku bunga/fluktuasi
suku bunga (BI rate). Berdasarkan historical data BI
rate selama satu tahun terakhir, fluktuasi suku
bunga (standar deviasi) untuk posisi Desember
2012 dan 2011 masing-masing sebesar 0,07% dan
0,18%. 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 2012 and 2011 is 0.07% and 0.18%,
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.
Profil Risiko Pasar Bank untuk posisi Desember
2012 secara Komposit dinilai Low to Moderate,
berdasarkan hasil perhitungan Risiko Inheren
berada pada kisaran Low dan Kualitas Penerapan
Manajemen Resiko dinilai Satisfactory.
The Bank’s Market Risk Profile for December 2012
was Low to Moderate, based on the Inherent Risk
that was Low and Quality Risk Management that
was Satisfactory.
88
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
37. 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.
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
Jumlah
Nilai tercatat/
Carrying value
2012
Tidak
mempunyai
jatuh tempo
kontraktual/
No contractual
maturity
Kurang dari/
Less than
1 bulan/
month
1-3
bulan/
months
3-6
bulan/
months
Lebih dari/
More than
12 bulan/
months
6 - 12
bulan/
months
Financial Assets
Cash
- Current accounts with Bank Indonesia
Current accounts with other banks
Placements with Bank Indonesia
and other banks - net
203.466
Securities
4.780.292
Loans - net
78.101
520.795
50.142
78.101
-
520.795
50.142
-
-
-
776.200
203.466
5.358.287
-
776.200
60.149
19.852
111.806
386.188
96.868
1.702
1.702
96.868
-
-
-
-
-
7.085.561
79.803
1.504.154
19.852
111.806
386.188
4.983.758
Total
12
-
Financial Liabilities
Liabilities due immediately
Deposit from customers
Deposit from other banks
Other liabilities
Accrued interest receivable
Other assets
Liabilitas Keuangan
Liabilitas segera
Simpanan dari nasabah
Simpanan dari bank lain
Liabilitas lain-lain
26.083
6.756.642
31.101
19.914
19.914
Jumlah
6.833.740
19.914
251.821
59.889
Nilai tercatat/
Carrying value
Tidak
mempunyai
jatuh tempo
kontraktual/
No contractual
maturity
85.547
464.607
9.848
85.547
-
464.607
9.848
-
-
-
770.321
499.360
-
501.906
-
268.415
-
-
-
125.394
3.337.893
-
125.394
98.043
11.897
28.417
123.545
51.489
844
844
51.489
-
-
-
-
-
5.345.303
86.391
1.251.287
280.312
28.417
123.545
3.575.351
Total
225
-
Financial Liabilities
Liabilities due immediately
Deposit from customers
Deposit from other banks
Other liabilities
Perbedaan jatuh tempo
Aset Keuangan
Kas
Giro pada Bank Indonesia
Giro pada bank lain
Penempatan pada Bank Indonesia
dan bank lain - bersih
Efek-efek
Surat berharga yang dibeli
dengan janji dijual kembali
Kredit - bersih
Pendapatan bunga yang masih
akan diterima
Aset lain-lain
Jumlah
Liabilitas Keuangan
Liabilitas segera
Simpanan dari nasabah
Simpanan dari bank lain
Liabilitas lain-lain
22.498
5.322.511
11.168
7.739
Jumlah
5.363.916
Perbedaan jatuh tempo
(18.613)
26.083
4.762.416
31.101
-
7.739
1.836.151
-
157.846
-
217
-
4.819.600
1.836.151
157.846
(3.315.446)
(1.816.299)
(46.040)
217
12
Total
385.971
4.983.746
Maturiy Gap
2011
Kurang dari/
Less than
1 bulan/
month
1-3
bulan/
months
22.498
2.835.546
11.168
-
3-6
bulan/
months
2.463.896
-
Lebih dari/
More than
12 bulan/
months
6 - 12
bulan/
months
16.436
-
6.408
-
Financial Assets
Cash
- Current accounts with Bank Indonesia
Current accounts with other banks
Placements with Bank Indonesia
and other banks - net
499.360
Securities
Marketable securities purchased with
agreement to resell
3.075.991
Loans - net
Accrued interest receivable
Other assets
7.739
2.869.212
2.463.896
16.436
6.408
225
Total
78.652
(1.617.925)
(2.183.584)
11.981
117.137
3.575.126
Maturity Gap
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.
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.
89
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
MANAJEMEN RISIKO (lanjutan)
37. RISK MANAGEMENT (continued)
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. It 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.
Risiko Kepatuhan
Compliance Risk
Risiko kepatuhan adalah risiko yang disebabkan
Bank tidak mematuhi atau tidak melaksanakan
peraturan dan perundang-undangan 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
non-compliance 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.
90
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
37. MANAJEMEN RISIKO (lanjutan)
37.
RISK MANAGEMENT (continued)
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 itself.
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 inherent risk dan
kualitas penerapan manajemen risiko. Inherent risk
terdiri dari pengaruh reputasi dari pemilik Bank dan
perusahaan terkait, pelanggaran etika bisnis,
kompleksitas produk dan kerjasama bisnis Bank,
frekuensi, materialitas dan 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
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 inherent risk dan
kualitas penerapan manajemen risiko. Inherent risk
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
Peraturan Permodalan
Regulatory Capital
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.
91
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
37.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
MANAJEMEN RISIKO (lanjutan)
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 resiko (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. Modal disetor
b. Cadangan tambahan modal (disclosed reserve)
c. Modal inovatif (innovative capital instrument)
a. Paid-in capital
b. Additional reserve capital (disclosed reserves)
c. 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. Instrumen modal dalam bentuk saham atau
instrumen modal lainnya
b. Bagian dari modal inovatif yang tidak dapat
diperhitungkan dalam modal inti
c. Revaluasi aset tetap
d. Cadangan umum penyisihan penghapusan atas
aset produktif yang wajib dibentuk
e. Pendapatan komprehensif lainnya
a. Capital instruments in the form of shares or other
equity instruments
b. Part of an innovative capital that can not be
taken into account in the core capital
c. Revaluation of fixed assets
d. Common reserve allowance for earning assets
which shall be established
e. 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.
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.
c. Bagian dari modal pelengkap level bawah
(lower tier 2) yang melebihi batasan modal
pelengkap level bawah (lower tier 2).
a. Subordinated loans or short-term subordinated
bonds.
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.
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.
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).
92
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
37. MANAJEMEN RISIKO (lanjutan)
37.
RISK MANAGEMENT (continued)
Pengelolaan Modal (lanjutan)
Capital Management (continued)
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 also are
restrictions on the amount of collective impairment
allowances that may be included as part of
tier 2 capital.
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 statement
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 (diukur sebagai 8 persen dari
ATMR ke sumber daya modal yang tersedia).
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 resources requirement (measured as
8 percent of RWA to available capital resources).
93
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
37. MANAJEMEN RISIKO (lanjutan)
37.
RISK MANAGEMENT (continued)
Pengelolaan Modal (lanjutan)
Capital Management (continued)
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 resources, 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.
38. INFORMASI LAINNYA
38. OTHER INFORMATION
a.
a. 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 Assets (CEMA)”, Bank wajib
menyediakan modal minimum sesuai profil
risiko. Penyediaan modal minimum ditetapkan
paling rendah sebagai berikut:
-
8% dari Aset Tertimbang Menurut Risiko
(ATMR) untuk Bank dengan profil risiko
peringkat 1 (satu);
9% sampai dengan kurang dari 10% dari
ATMR untuk Bank dengan profil risiko
peringkat 2 (dua);
94
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% of Risk Weighted Asset (RWA) for Bank
with risk profile rating of 1 (one);
-
9% to less than 10% of RWA for Bank with
risk profile rating of 2 (two);
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
38. INFORMASI LAINNYA (lanjutan)
-
38. OTHER INFORMATION (continued)
10% sampai dengan kurang dari 11% dari
ATMR untuk Bank dengan profil risiko
peringkat 3 (tiga);
11% sampai dengan 14% (empat belas
persen) dari ATMR untuk Bank dengan profil
risiko peringkat 4 (empat) atau peringkat
5 (lima).
-
10% to less than 11% of RWA for Bank with
risk profile rating of 3 (three);
-
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 13,27%
per 31 Desember 2012. 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 13.27% as of December 31,
2012. 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.
Perhitungan rasio kecukupan modal pada
tanggal 31 Desember 2012 dan 2011 adalah
sebagai berikut:
The calculation of CAR as of December 31,
2012 and 2011 is as follows:
Aset Tertimbang Menurut Risiko (ATMR)
Untuk risiko kredit
Untuk risiko operasional
Modal inti
Modal pelengkap
Jumlah modal inti dan pelengkap
Rasio Kewajiban Penyediaan
Modal Minimum (KPMM)
Dengan memperhitungkan risiko kredit
dan operasional
Dengan memperhitungkan risiko kredit,
operasional dan pasar
2012
2011
4.819.253
267.003
613.819
61.314
3.444.052
150.193
386.120
45.780
Risk weighted assets
With credit charge
With operational credit charge
Core capital
Supplementary capital
675.133
431.900
Total core and supplementary capital
13,27%
12,02%
13,27%
12,02%
Capital Adequacy Ratio (CAR)
with credit and
operational risk
with credit, operational
and market risk
Rasio Kewajiban Penyediaan Modal
Minimum yang diwajibkan
9 - 10%
8,00%
Required Capital Adequacy Ratio
Rasio modal inti terhadap aset tertimbang
menurut risiko
12,07%
10,74%
Ratio of core capital to risk
weighted assets
95
PT BANK PUNDI INDONESIA Tbk
CATATAN ATAS LAPORAN KEUANGAN
UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 DESEMBER 2012 DAN 2011
(Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain)
38.
INFORMASI LAINNYA (lanjutan)
b. Jaminan Pemerintah terhadap
Pembayaran Bank Umum
c.
39.
PT BANK PUNDI INDONESIA Tbk
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED
DECEMBER 31, 2012 AND 2011
(Expressed in million Rupiah, unless otherwise stated)
38. OTHER INFORMATION (continued)
b. Government Guarantee on Obligations of Banks
Kewajiban
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 2012 dan 2011,
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 Rp 2.000
untuk masing-masing nasabah per masingmasing bank dengan kriteria suku bunga
deposito tertentu.
As of December 31, 2012 and 2011, 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 Rp 2,000 per depositor per bank
subject to certain criteria of interest rates of
deposits.
Beban premi penjaminan Pemerintah untuk
tahun yang berakhir pada tanggal-tanggal
31 Desember 2012 dan 2011 masing-masing
sebesar Rp 14.312 dan Rp 4.146 dibukukan
pada akun beban bunga (Catatan 24) dalam
laporan laba rugi komprehensif.
The goverment guarantee premium incurred for
the years ended December 31, 2012 and 2011
amounted to Rp 14,312 and Rp 4,146,
respectively, are recognized as part of interest
expense (Note 24) in the statements of
comprehensive income.
c. Significant Agreement
Perjanjian-perjanjian Signifikan
Perjanjian atas Pemanfaatan ATM Bersama
untuk Principle Member tertanggal 8 Agustus
2011 dengan PT Artajasa Pembayaran
Elektronis dengan jangka waktu 3 tahun.
Agreement on Joint Utilization of ATM Bersama
for Principle Member dated August 8, 2011 by
PT Artajasa Pembayaran Elektronis with a term of
3 years.
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 berakhir tanggal 11 April 2014.
Agreement for Developing and Implementing
Internet
Banking
Service
dated
September 1, 2010 with PT Sigma Cipta Caraka
with the purpose of providing of Information
Technology
Management
Services.This
agreement will expire on April 11, 2014.
AKTIVITAS NON KAS
39. NON-CASH ACTIVITIES
Non-cash investing activities, as follows:
Aktivitas investasi yang tidak mempengaruhi arus
kas adalah sebagai berikut:
2012
Kenaikan (penurunan)
efek tersedia untuk dijual yang
berasal dari perubahan nilai wajar
2011
(32.610)
96
29.262
Increase (decrease)
in available-for-sale securities
arising from changes in fair value
REFERENCE OF
FINANCIAL
SUPERVISORY
AUTHORITY
Reference of Financial Supervisory Authority
SUBJECT
EXPLANATION
PAGE
I.
General
1.
In good and correct Indonesian, it is
recommended to present the report
also in English.
V
2.
The annual report should be printed in good
quality paper, using the fonttype and size that
allow for easy reading
V
Name of company and year of the Annual Report is placed
on:
1. The front cover;
2. Sides;
3. Back cover;
2. Each page.
3.
Should state clearly the identity of the
company
4.
The Annual Report is presented in the
company’s website
II.
Summary of Key Financial Information
1.
Result of the Company information in
comparative form over a periodof 5 financial
years or since the commencement of
business if thecompany has been running its
business activities for less than 5 years
The information contained includes:
1. Sales/income from business.
2. Profit (loss).
3. Total comprehensive profit (loss)
4. Net profit (loss) per share.
4
2.
Financial information in comparative form
over a period of 5 financialyears or since the
commencement of business if the company
has beenrunning its business activities for
less than 5 years.
The information contained includes:
1. Net working capital
2. Investments in other business entities
3. Total assets
4. Total liabilities
5. Total equity
5
3.
Financial Ratio in comparative form over a
period of 5 financial years or
since the commencement of business if the
company has been running
its business activities for less than 5 years
The information contains 5 (five) general financial ratios and
relevant to the industry
4
4.
Information regarding share price in the form
of tables and graphs
The information contained includes:
1. Highest share price
2. Lowest share price
3. Closing share price
4. Share volume for each three-month period in the last
two (2) financial years (if any).
III.
Board of Commissioners’ and Board of Directors’ Report
1.
Board of Commissioners’ Report
PT Bank Pundi Indonesia Tbk.
V
V
Contains the following items:
1. Assessment on the performance of the Board of
Directors in managing the company.
2. View on the prospects of the company’s business as
established by the Board of Directors.
3. Committees under the Board of Commissioners.
4. Changes in the composition of the Board of
Commissioners (if any)
Laporan Tahunan 2012
16-17
24
Board of Directors’ Report.
1. Analysis of the company’s performance, i.e. strategic
policies, comparison between achievement of results
and targets, andchallenges faced by the company.
2. Business prospects.
3. Implementation of Good Corporate Governance by the
company.
4. Changes in the composition of the Board of Directors (if
any).
30
3.
Signature of members of the Board of
Directors and Board of
Commissioners.
Contains the following items:
1. Signatures are set on a separate page.
2. Statement that the Board of Directors and the Board of
Commissioners are fully responsible for the accuracy of
the annual report.
3. Signed by all members of the Board of Commissioners
and Board of Directors, stating their names and titles/
positions.
4. A written explanation in a separate letter from each
member of the Board of Commissioners or Board
of Directors who refuses to sign the annual report,
or: written explanation in a separate letter from the
other members in the event that there is no written
explanation provided by the said member.
143
IV.
Company Profile
1.
Name and address of the company
Includes information on name and address, zip code,
telephone and/or facsimile, email, website.
20
2.
Brief history of the company.
Includes among others: date/year of establishment, name
and change in the company name, if any.
8
3.
Field of business
To include description of:
1. Company business activity in pursuant to the articles of
association; and
2. Product and services description.
20
4.
Organization structure
in chart include names and positions
116
Company vision and mission.
Includes:
1. The company vision and mission; and
2. Information on the approval of vision and mission from
Board of Directors/Board of Commissioners
11
The Board of Commissioners’ identity and
resume
Information to include:
1. Name
2. Position (include in other company or institution)
3. Age
4. Education
5. Work experience
6. Date of appointment as member of Board of
Commissioners
120
The Board of Directors’ identity and resume.
1.
2.
3.
4.
5.
6.
125
2.
5.
6.
7.
Name
Position (include in other company or institution)
Age
Education
Work experience
Date of appointment as member of Board of Directors.
PT Bank Pundi Indonesia Tbk.
Laporan Tahunan 2012
Total numbers of employee (2 years
comparison) and description of competence
development (i.e.: education aspects and
employees training).
Information to include:
1. Total employee on organization level
2. Total employee on education level
3. Employees training to represent equal opportunity for
all employees
4. Budget allocation
Shareholders composition
Includes:
1. Shareholders name with 5% or more shares
2. Name of Directors and Commissioners with shares
ownership
3. Public shareholders with the ownership of less than 5%,
its percentage
List of subsidiary and/or associates.
Information to include:
1. Name of subsidiary/associates
2. Ownership percentage
3. Business activity of subsidiary/associates
4. Operations status of subsidiary/associates (has
commenced operations or not yet commenced
operations)
Shares listing chronology
Includes:
1. Share listing chronology
2. Any corporate action that may amend share price
fluctuation
3. Shares fluctuation from the initial listing to the end of
fiscal report
4. The stock exchange name where the company is listed
5. Securities rating
18
12.
Chronology of other securities listing.
Includes:
1. Chronology of other securities listing
2. Ccorporate action that create amendment in total other
securities
3. Amendment in total other securities from listing up to
fiscal book
4. The name of exchange where it’s being listed
5. Securities ratings
-
13.
Name and address of institution and/or
supporting profession of capital market
Information to include:
1. Name and address of Share Registrar
2. Name and address of Public Accountant Firm
3. Name and address of Rating Agency
14.
Awards and or certifications received by the
company, both national and
international
Information to include:
1. Awards and or certificates name
2. Year of awards
3. The institutions information
4. Validity of certificates
15.
Name and address of subsidiary and or
branch office or representative office
(if any)
8.
9.
10.
11.
PT Bank Pundi Indonesia Tbk.
5, 56
19
-
20, 21
-
134
Laporan Tahunan 2012
V.
Management Analysis and Discussion on Company Performance
Operational review per business segment
Contains description of:
1. Production/business activity;
2. Increase/decrease in production capacity;
3. Sales/income from business;
4. Profitability.
38
2.
Description of company’s financial
performance
Financial performance analysis which includes a
comparison between the financial performance of the
current year and that of the previous
year (in the form of narration and tables), among others
concerning:
1. Current assets, non-current assets, and total assets.
2. Short term liabilities, long term liabilities, total liabilities
3. Sales/operating revenues, expenses and profit (loss)
4. Other comprehensive revenues, and total
comprehensive profit(loss)
5. Cash flows
69
3.
Discussion and analysis on the capacity
to pay debts and the company’saccounts
receivable collectibility.
Explanation on:
1. Capacity to pay debts in long term and short term
2. Accounts receivable collectibility.
78
4.
Discussion on capital structure and capital
structure policies)
Explanation on:
1. Capital structure.
2. Capital structure policies
77
5.
Discussion on material ties for the investment
of capital goods
Explanation on:
1. The purpose of such ties.
2. Source of funds expected to fulfil the said ties.
3. Currency of denomination.
4. Steps taken by the company to protect the position of
related foreign currency against risks.
Note: Should be disclosed if the company has no material
ties in investments in capital goods.
79
6.
If the financial statement discloses a material
increase or decrease in net sales or net
revenues, then an explanation should be
includedconcerning the extent that such
changes can be linked to, amongothers, the
amount of goods or services sold, and or the
existence ofnew products or services.
Explanation on:
1. The increase/decrease in net sales or net revenues
2. Reasons for the material increase/decrease in net sales
or net revenues, related to the amount of goods or
services sold, and or any new products or services
71
7.
Discussion on the impact of price change to
the company’s net sales ornet revenues and
the profit of the company for the past two (2)
years orsince the company commenced its
business, if the company has beenoperating
for less than two years.
Is this disclosed or not.
80
1.
PT Bank Pundi Indonesia Tbk.
Laporan Tahunan 2012
8.
Material Information and facts that occurred
after the date of theaccountant’s report
(subsequent events).
Description of important events after the date of the
accountant’s reportincluding their impact on performance
and business risks in the future.
80
Note: should be disclosed if there is no significant events
after the dateof accountant report
9.
Description of the company’s business
prospects
Information on the company prospects in connection with
industry,economy in general, accompanied with supporting
quantitative data ifthere is a reliable data source
81
10.
Information on marketing aspects
Information regarding the marketing of the company’s
products andservices, among others concerning the market
segment.
42
11.
Description regarding the dividend policy
and the date and amount ofcash dividend
per share and amount of dividend per year
as announcedor paid during the past two (2)
years.
12.
Use of proceeds from the public offering (in
the event that the company
is still obligated to report such use of
proceeds).
13.
Material information, among
others concerning investment,
expansion,divestment, acquisition, debt/
capital restructuring
Contains information on:
1. Amount of dividend
2. Dividend per share
3. Pay-out ratio for each year
80
Note: if there is no dividend payment, disclose the reasons
for notmaking a dividend payment
Contains information on:
1. Total funds obtained.
2. Plan for funds utilization.
3. Details of funds utilization.
4. Remaining balance of funds, and
5. Date of GMS approval on change in the funds utilization
plan (if any).
Contains information on:
1. The purpose of the transaction;
2. The value of transactions or amount being restructured
3. Source of funds
48, 79
80
Note: should be disclosed if there are no such transactions
14.
Information on material transactions with
conflict of interest and/ortransactions with
related parties.
1. Name of the transacting parties and nature of related
parties;
2. A description of the fairness of the transaction;
3. Reason for the transaction
4. Realization of transactions during the period.
5. Company policies regarding the review mechanism on
thetransactions
6. Compliance with related rules and regulations
N/A
Note: should be disclosed if there are no such transactions
15.
Description of changes in regulation which
have a significant effect onthe company
PT Bank Pundi Indonesia Tbk.
Description should contain among others: any changes in
regulation and its impact on the company.
80
Note: if there is no change in regulation which have a
significant effect, to be disclosed
Laporan Tahunan 2012
Description should contain among others:
Any revision to accounting policies, rationale and impact on
the financial statement.
80
Information on the Board of Commissioners
The information should contain:
1. Description of the responsibility of the Board of
Commissioners.
2. Disclosing the procedure for determining remuneration
3. Remuneration structure, disclosing the remuneration
components and nominal amount of each component
for each Commissioner
4. Frequency of meetings and attendance of the Board of
Commissioners in the meetings.
5. Training programs for improving the competence of the
Board of Commissioner.
88
Information on the Board of Directors
The information should include:
1. Scope of work and responsibility of each member of the
Board of Directors.
2. Frequency of meetings.
3. Attendance of the Board of Directors in the meetings.
4. Training programs for improving the competence of the
Board of Directors.
95
Assessment on members of the Board of
Commissioners and/or Board of Directors
Description of:
1. The assessment process on the performance of
members of the Board of Commissioners and/or
Directors
2. The criteria used in the assessment on the performance
of members of the Board of Commissioners and/or
Directors
3. The party performing the assessment
98
Description of the remuneration policy for
the Board of Directors that isrelated to the
company performance
Includes among others:
1. Remuneration procedures
2. Remuneration structure, disclosing the type and
amount of short-term and long-term compensation/
post service benefits for each member of the Board of
Directors
3. Performance indicators to measure the performance of
the Board of Directors.
97
Audit Committee
Includes among others:
1. Name and title of the members of the Audit Committee.
2. Education and work experience of Audit Committee
members
3. Independence of the members of the Audit Committee
4. Description of tasks and responsibilities.
5. Brief report on the activities carried out by the Audit
Committee.
6. Frequency of meetings and the attendance of the Audit
Committee
92,
121,
122
16.
Description of changes in the accounting
policy
VI.
GOOD CORPORATE GOVERNANCE
1.
2.
3.
4.
5.
PT Bank Pundi Indonesia Tbk.
Laporan Tahunan 2012
6.
7.
8.
9.
10.
11.
Nomination Committee
Includes among others:
1. Name, title, and brief curriculum vitae of the members
of the Nomination Committee.
2. Independence of the members of the Nomination
Committee.
3. Description of the tasks and responsibilities.
4. Activities carried out by the Nomination Committee.
5. Frequency of meetings and the attendance of the
Nomination Committee.
94,
120,
124
Remuneration Committee
Includes among others:
1. Name, title, and brief curriculum vitae of the members
of the Remuneration Committee.
2. Independence of the members of the Remuneration
Committee.
3. Description of the tasks and responsibilities.
4. Activities carried out by the Remuneration Committee
5. Frequency of meetings and the attendance of the
Remuneration Committee.
94,
120,
124
Other committees under the Board of
Commissioners (Risk Oversight Committee)
1. Name, title, and brief curriculum vitae of the members
of the committees
2. Independence of the members of the committee.
3. Description of the tasks and responsibilities.
4. Activities carried out by the committees
5. Frequency of meetings and the attendance of other
committee
93,
121,
123
Description of tasks and function of the
Corporate Secretary.
Includes among others:
1. Name and brief history of the position of Corporate
Secretary.
2. Description of the tasks performed by the Corporate
Secretary
101,
127
Description of the company’s internal audit
unit.
Company accountant
PT Bank Pundi Indonesia Tbk.
1.
2.
3.
4.
5.
6.
Name of the head of audit internal unit
Number of auditors in the unit
Qualification/certification as an internal audit profession
Structure or position of the internal audit unit
Description of audit work performed
The party authorized to appoint/dismiss the head of
Internal audit unit
105,
127
The information should contain:
1. How many audit periods has the accountant audited
the financial statements of the company.
2. How many audit periods has the public accountant firm
audited the financial statements of the company.
3. The amount of fees for the audit and other attestation
services (in the event that such accountant provides
other attestation services together with the audit)
4. Other service provided by the accountant in addition to
financial audit.
106
Laporan Tahunan 2012
12.
13.
14.
Description of the company’s risk
management
Includes among others:
1. Description of risk management systems
2. Description of evaluation on the effectiveness of risk
Management systems
3. Description of risks faced by the company
4. Efforts to manage these risks
52
Description of internal control systems
Includes among others:
1. Short description of the internal control system
2. Description of evaluation on the effectiveness of internal
control system
105
Description of corporate social responsibility
activities related to
environment
Include description on:
1. The name of parties in the transaction and the nature of
affiliated relations;
2. The explanation on the transaction fairness;
3. The reasons on the transaction;
4. Transaction realization on current period;
5. The company policy related to the review mechanism
on the transaction;
6. Regulation compliance and related rules
N/A
Notes: please disclose if there is no transaction.
15.
16.
17.
18.
Description of corporate social responsibility
related to the workforce,work health and
safety
Contains information on, among others:
1. Policies
2. Activities conducted
3. Financial impact of workforce, health and safetyrelated activities,such as gender equality, equal work
opportunity, work and safety facilities, employee
turnover, work incident rate, training, etc
N/A
Description of corporate social responsibility
activities related to social and community
development
Contains information on, among others:
1. Policies
2. Activities conducted
3. Financial impact of social and community development
related activities, such as the use of local work force,
empowerment of local communities, aid for public
social facilities, social donations,etc.
103
Description of corporate social responsibility
activities related to responsibility to the
consumer
Contains information on, among others:
1. Policies
2. Activities conducted
3. Financial impact on consumer protection related
activities, suchas consumer health and safety, product
information, facility for consumer complaint, number
and resolution of consumer complaint cases, etc
108
Important legal cases faced by the Company,
subsidiaries, members of the Board of
Directors and Board of Commissioners
serving in the period of the annual report
Information includes among others:
1. Substance of the case/claim.
2. Status of settlement of case/claim.
3. Potential impacts on the financial condition of the
company.
Notes: in case not litigants, to be disclosed
PT Bank Pundi Indonesia Tbk.
Laporan Tahunan 2012
109
Access to corporate information and data.
Description on the availability of access to corporate
information and data to the public, for example through
website, mass media, mailing list, bulletin, analyst meeting,
etc.
Discussion of company code of conduct
1. The existence of the Code of Conduct.
2. Content of the Code of Conduct.
3. Disclosure on the relevancy of the code of conduct for
all levels of the organization
4. Implementation and enforcement of the code of
conduct
5. Statement concerning the corporate culture.
21.
Disclosure on the whistleblowing system
1.
2.
3.
4.
VII.
Financial Information
1.
Statement by the Board of Directors
concerning the Responsibility of the Board of
Directors on the Financial Statement.
2.
Independent auditor’s opinion on the financial
statement
19.
20.
Mechanism for violation reporting
Protection for the whistleblower
Handling of violation report
The unit responsible for handling of violation report
Compliance with Bapepam-LK Regulation No.VIII.G.11 on
Responsibility of the Board of Directors on the Financial
Statement.
21,
108
62
108
149
150
Description of the Independent Auditor in the
Opinion.
The description contains:
1. Name and signature.
2. Date of the audit report.
3. KAP license number and Public Accountant license
number.
151
4.
Comprehensive financial statement
Contains all elements of the financial statement:
1. Financial Position (Balance sheet)
2. Comprehensive Profit loss statement
3. Statement of changes in equity
4. Statement of Cash flows.
5. Notes to the financial statement
6. Financial position at the start of comparative periods
being presented when the company implement
retrospective application of accounting policies, or
re-stated its accounts of financial statements, or reclassified the accounts of its financial statements
(where applicable)
1-96
5.
Disclosure on the Notes to the Financial
Statements when the company implement
retrospective application of accounting
policies, or re-stated its accounts of financial
statements, or re-classified the accounts of
its financial statements
Whether there is any disclosure or not in accordance to the
PSAK
N/A
3.
PT Bank Pundi Indonesia Tbk.
Laporan Tahunan 2012
6.
7.
8.
9.
10.
Comparison of profitability
Comparison of profit (loss) from operations for the year by
the previous year.
3
Cash Flow Report.
Meets the following provisions:
1. Grouped into three categories of activity: operational
activity, investment, and funding.
2. Uses a direct method reporting for cash flows for
operational activity.
3. Separating the presentation between cash receipt
and or cash expended during the current year for
operational, investment, and funding activities.
4. Disclosing activities that do not influence the cash flow
5
Summary of Accounting Policy
Includes at least:
1. Statement of compliance to Financial Accounting
Standard
2. Basis for the measurement and preparation of financial
statements
3. Recognition of revenues and expenses
4. Fixed assets
5. Financial instruments
10-39
Disclosure on transaction with related parties
1. Name of related party, and nature of relation with
related party
2. Amount of transaction and its percentage to total
related Revenues and expenses
3. Total balance of transaction and its percentage to total
assets or liabilities
4. Terms and condition of transaction with related parties
69-72
Disclosure related to taxation
Issues that should be disclosed:
1. Explanation on the relation between tax expenses
(benefit) and accounting/book profit
2. Fiscal reconciliation and calculation of current tax.
3. Statement that the amount of Taxable Profit as
calculated through reconciliation is in accordance with
the Tax Return.
4. Details of deferred tax assets and liabilities recognized
on the financial position (balance sheet) for each
reporting period, and the amount of deferred
tax expenses (benefit) recognized in the profit/
loss statement in the event that the amount is not
recognizable fromthe amount of deferred tax assets
and liabilities presented on the financial position
(balance sheet)
5. Disclosure of whether or not there is a tax dispute
66-67
PT Bank Pundi Indonesia Tbk.
Laporan Tahunan 2012
11.
12.
Disclosure related to Fixed Assets
Issues that should be disclosed:
1. Depreciation method used
2. Description of the selected accounting policies
between the revaluation model and cost model
3. The methods and significant assumptions used in
estimating the fair value of fixed assets (revaluation
model) or disclosure of the fairvalue of fixed assets
(cost model)
4. Reconciliation of the gross book value and
accumulated depreciation of fixed assets at the
beginning and end ofthe reporting period, showing any
addition, reduction and reclassification.
Updates on Financial Accounting Standards
and Other Regulations.
Description of Financial Accounting Standard (SAK)/
regulation that have been issued but not yet in force, and
not yet implemented by the company, by disclosing:
1. The type and effective date of the new SAK/regulation
2. The nature of changes not yet effective or changes to
the accounting policies; and
3. Impact of the early implementation of the new SAK/
regulation on the financial statements
Issues that should be disclosed:
13.
14.
Disclosures relating to Financial Instruments
Publication of financial statements
PT Bank Pundi Indonesia Tbk.
1. Terms, conditions and accounting policies for each
class of financial instruments
2. Classification of financial instruments
3. The fair value of each class of financial instruments
4. Explanation of the risks associated with financial
instruments: market risk, credit risk and liquidity risk
5. Objectives and policies of financial risk management
Issues to be disclosed include:
1. The date that the financial statements is authorized to
be published; and
2. The party responsible to authorize the published
financial statements
Laporan Tahunan 2012
52-55
N/A
16-28,
16-28
80-81
81-94
81-94
9