Beruflich Dokumente
Kultur Dokumente
Daftar Isi
Halaman/
Page
Table of Contents
1-5
6-7
8-9
10 - 11
12 - 203
204 - 214
**************************
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
31 DECEMBER 2015 AND 2014
(Expressed in millions of Rupiah,
unless otherwise stated)
Catatan/
Notes
2015
2014
ASET
ASSETS
Kas
12,890,427
11,435,686
Cash
30,932,177
24,597,538
8,999,699
4,497,429
(906)
6
(1,589)
8,998,793
4,495,840
33,416,808
14,529,531
Efek-efek
Dikurangi: Cadangan kerugian
penurunan nilai
(2,109)
33,416,808
14,527,422
9,963,803
12,743,298
(36,309)
8
(5,002)
9,927,494
12,738,296
376,215
6,237,356
376,215
6,237,356
8,857,823
2,302,372
(26,379)
9
Tagihan akseptasi
Dikurangi: Cadangan kerugian
penurunan nilai
(1,061)
8,831,444
2,301,311
10,899,801
12,531,441
(79,188)
10
Tagihan derivatif
Dikurangi: Cadangan kerugian
penurunan nilai
11
(64,622)
10,820,613
12,466,819
440,701
165,093
440,701
165,093
Marketable securities
Less: Allowance for impairment
losses
Securities purchased
under agreements to resell
Less: Allowance for impairment
losses
Acceptances receivables
Less: Allowance for impairment
losses
Derivatives receivables
Less: Allowance for impairment
losses
Halaman - 1 - Page
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
31 DECEMBER 2015 AND 2014
(Expressed in millions of Rupiah,
unless otherwise stated)
Catatan/
Notes
2015
2014
ASET (lanjutan)
ASSETS (continued)
48,417,362
277,687,787
36,821,492
240,800,789
326,105,149
277,622,281
(12,038,618)
12,46b
314,066,531
(6,970,295)
Loans
Related parties Third parties Total loans
Less: Allowance for impairment
losses
270,651,986
Obligasi Pemerintah
setelah penyesuaian
amortisasi diskonto dan premi
13
47,222,319
43,829,797
Government bonds
adjusted for amortization
of discount and premium
27a
2,299,174
1,436,609
Prepaid taxes
15
1,632,641
1,392,242
Prepaid expenses
60,500
62,141
(24,707)
(24,707)
Equity investments
Less: Allowance for impairment
losses
16
35,793
37,434
17
4,482,111
3,369,915
26,348,670
(5,592,076)
12,509,791
(6,287,741)
18
20,756,594
6,222,050
27d
1,465,453
668,314
508,595,288
416,573,708
TOTAL ASSETS
Penyertaan saham
Dikurangi: Cadangan kerugian
penurunan nilai
Halaman - 2 - Page
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
31 DECEMBER 2015 AND 2014
(Expressed in millions of Rupiah,
unless otherwise stated)
Catatan/
Notes
2015
2014
LIABILITIES, TEMPORARY
SYIRKAH FUNDS AND EQUITY
LIABILITAS
Liabilitas segera
LIABILITIES
19
1,805,494
1,813,065
51,376,197
302,560,683
39,005,406
261,259,403
353,936,880
300,264,809
179,887
4,068,171
366,655
2,035,216
21,46e
4,248,058
2,401,871
Liabilitas derivatif
11
1,161,557
661,609
Derivatives payable
22
3,163,142
2,491,931
Liabilitas akseptasi
23
6,188,258
6,468,603
Acceptances payable
24
917,129
659,592
Accrued expenses
716,302
33,094
291,314
26,249
Taxes payable
Corporate income tax Other taxes -
749,396
317,563
Simpanan nasabah
- Pihak berelasi
- Pihak ketiga
Total simpanan nasabah
20,46c
Utang pajak
- Pajak penghasilan badan
- Pajak lainnya
Total utang pajak
27b
Imbalan kerja
43
3,480,504
3,393,307
Employee benefits
Penyisihan
25
99,227
87,230
Provisions
Liabilitas lain-lain
26
7,583,784
5,218,778
Other liabilities
28
6,870,667
6,158,031
Securities issued
29
22,523,581
11,212,265
Borrowings
412,727,677
341,148,654
TOTAL LIABILITIES
TOTAL LIABILITAS
Halaman - 3 - Page
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
31 DECEMBER 2015 AND 2014
(Expressed in millions of Rupiah,
unless otherwise stated)
Catatan/
Notes
2015
2014
30
10
430,940
430,950
8,778
5,692,052
5,622
4,803,565
5,700,830
4,809,187
4,559
10,347,566
714
8,818,720
10,352,125
8,819,434
16,483,905
13,628,621
11,938
11,938
138,660
67,884
138,660
67,884
298,886
707,241
298,886
707,241
449,484
775,125
496,000
17,429,389
14,403,746
TOTAL TEMPORARY
SYIRKAH FUNDS
31
32
30
31
32
33
Halaman - 4 - Page
CONSOLIDATED STATEMENTS OF
FINANCIAL POSITION
31 DECEMBER 2015 AND 2014
(Expressed in millions of Rupiah,
unless otherwise stated)
Catatan/
Notes
2015
2014
EKUITAS
Ekuitas diatribusikan
kepada pemilik entitas induk
Modal saham:
- Seri A Dwiwarna - nilai nominal
Rp7.500 per saham
(dalam Rupiah penuh)
- Seri B - nilai nominal
Rp7.500 per saham
(dalam Rupiah penuh)
- Seri C - nilai nominal
Rp375 per saham
(dalam Rupiah penuh)
EQUITY
Equity attributable to equity holders
of the parent entity
Share capital:
Class A Dwiwarna Rp7,500 par value per share
(in full Rupiah amount)
Class B - Rp7,500 par value per share
(in full Rupiah amount)
Class C - Rp375 par value per share
(in full Rupiah amount)
Modal dasar:
- Seri A Dwiwarna - 1 saham
- Seri B - 289.341.866 saham
- Seri C - 34.213.162.660 saham
34
9,054,807
9,054,807
34
14,568,468
14,568,468
1i
2,256,999
2,256,999
18
12,189,957
8,13
(1,944,698)
58,038
Exchange difference on
translation of foreign currency
financial statements
2,778,412
5,705,376
33,054,162
2,778,412
3,909,726
28,390,021
Retained earnings
Appropriated
General and legal reserves
Specific reserves
Unappropriated
41,537,950
35,078,159
75,502
36
37
(2,518,968)
2ah,34
(749,979)
Treasury shares
76,414,736
59,071,773
2,023,486
1,949,535
Non-controlling interest
78,438,222
61,021,308
TOTAL EQUITY
508,595,288
416,573,708
Halaman - 5 - Page
Catatan/
Notes
2015
2014
38,60
36,895,081
33,750,031
39
(11,334,885)
(10,988,641)
INTEREST EXPENSE
AND SHARIA EXPENSE
25,560,196
22,761,390
PENDAPATAN PREMI
BEBAN KLAIM
3,310,796
(2,485,134)
1,475,506
(1,343,033)
PENDAPATAN BUNGA
DAN PENDAPATAN SYARIAH
BEBAN BUNGA
DAN BEBAN SYARIAH
60
PENDAPATAN
OPERASIONAL LAINNYA
Provisi dan komisi lainnya
Penerimaan kembali aset
yang telah dihapusbukukan
(Kerugian)/keuntungan dari aset keuangan
yang dimiliki untuk diperdagangkan
Keuntungan dari penjualan
aset keuangan yang diklasifikasikan
tersedia untuk dijual dan
dimiliki untuk diperdagangkan
Laba selisih kurs - neto
Lain-lain
INTEREST INCOME
AND SHARIA INCOME
PREMIUM INCOME
CLAIMS EXPENSE
825,662
132,473
5,539,509
4,642,046
1,590,469
1,856,400
416,830
723,580
515,081
618,793
481,741
692,645
765,099
60
8,872,380
8,854,761
6,7,8,9,10
12,16,25b
(7,336,259)
(3,641,992)
ALLOWANCE FOR
IMPAIRMENT LOSSES
41
(7,365,834)
(5,758,344)
(884,631)
(597,504)
(1,903,585)
(6,781,041)
(5,090,784)
(844,804)
(586,875)
(1,456,837)
OTHER OPERATING
EXPENSES
Salaries and employees benefits
General and administrative
Promotion expense
Guarantee premium
Others
60
(16,509,898)
(14,760,341)
11,412,081
13,346,291
OPERATING INCOME
54,067
178,019
NON-OPERATING
INCOME - NET
11,466,148
13,524,310
INCOME BEFORE
TAX EXPENSE
BEBAN PAJAK
Kini
Tangguhan
(3,033,413)
707,797
(2,686,458)
(8,473)
TAX EXPENSE
Current
Deferred
(2,325,616)
(2,694,931)
9,140,532
10,829,379
TOTAL PENDAPATAN
OPERASIONAL LAINNYA
PEMBENTUKAN
CADANGAN KERUGIAN
PENURUNAN NILAI
BEBAN OPERASIONAL
LAINNYA
Gaji dan tunjangan
Umum dan administrasi
Beban promosi
Premi penjaminan
Lain-lain
TOTAL BEBAN OPERASIONAL
LAINNYA
(115,052)
40,43,46f
42
LABA OPERASIONAL
PENDAPATAN BUKAN
OPERASIONAL NETO
27c
Halaman - 6 - Page
2015
2014
9,140,532
10,829,379
PENDAPATAN KOMPREHENSIF
LAIN:
18
12,380,091
43
101,002
Remeasurement of post
employment benefit
53,094
1,303,397
43,492
(202,272)
17,464
(693,742)
119,472
(314,630)
PENDAPATAN KOMPREHENSIF
LAIN TAHUN BERJALAN
SETELAH PAJAK
11,722,015
1,085,353
OTHER COMPREHENSIVE
INCOME FOR THE YEAR
AFTER TAXES
20,862,547
11,914,732
TOTAL COMPREHENSIVE
INCOME FOR THE YEAR
9,066,581
73,951
10,782,628
46,751
TOTAL
9,140,532
10,829,379
LABA KOMPREHENSIF
TAHUN BERJALAN
DIATRIBUSIKAN KEPADA:
20,788,596
73,951
11,867,981
46,751
TOTAL
20,862,547
11,914,732
TOTAL
578
44
487
Halaman - 7 - Page
Tambahan
modal disetor/
Additional
paid-in capital
Transaksi
dengan
kepentingan
nonpengendali/
Transactions
with
non-controlling
interest
Rugi yang
belum direalisasi
atas efek-efek
dan Obligasi
Pemerintah
dalam kelompok
tersedia
untuk dijual,
neto setelah
pajak/
Unrealized
losses
on availablefor-sale
marketable
securities
and Government
Bonds, net of tax
9,054,807
14,568,468
2,256,999
(1,944,698)
58,038
2,778,412
3,909,726
28,390,021
59,071,773
1,949,535
61,021,308
Balance as of
31 December 2014
8,13
(574,270)
17,464
12,189,957
9,155,445
20,788,596
73,951
20,862,547
Comprehensive income
for the year
34
(749,979)
35,37
1,795,650
(1,795,650)
35
(2,695,654)
9,054,807
14,568,468
2,256,999
75,502
12,189,957
2,778,412
5,705,376
Catatan/
Notes
Modal
ditempatkan
dan disetor
penuh/
Issued and
fully paid-up
capital
(2,518,968)
Penyesuaian
akibat
penjabaran
laporan
keuangan
dalam mata
uang asing/
Translation
adjustment
of foreign
currency
financial
statements
Dicadangkan/Appropriated
Cadangan
umum
dan wajib/
General
and legal
reserves
Cadangan
khusus/
Specific
reserves
Tidak
Saham
dicadangkan**)/
treasuri/
Unappropriated**) Treasury shares
33,054,162
(749,979)
(749,979)
Kepentingan
nonpengendali atas
kekayaan neto
Total ekuitas
Entitas Anak/
pemilik entitas
Non-controlling
induk/Total
interest of the
equity owners
net assets of Total ekuitas/
of parent
Subsidiaries
Total equity
(2,695,654)
76,414,736
2,023,486
(749,979)
(2,695,654)
78,438,222
*) Saldo rugi sebesar Rp58.905.232 telah dieliminasi dengan tambahan modal disetor, laba yang belum direalisasi atas efek-efek dalam kelompok
tersedia untuk dijual, cadangan penilaian kembali aset, cadangan khusus dan cadangan umum dan wajib pada saat kuasi-reorganisasi BNI pada
tanggal 30 Juni 2003 (lihat Catatan 1e).
*)
**) Termasuk di dalam saldo laba tidak dicadangkan adalah pengukuran kembali liabilitas imbalan kerja, neto setelah pajak sebesar Rp88.864.
**) Included in unappropriated retained earnings is the remeasurement of post employment benefit amounting to Rp88,864.
Treasury shares
Appropriation for
specific reserves
Cash dividends
Balance as of
31 December 2015
Accumulated losses of Rp58,905,232 has been eliminated against additional paid-in capital, unrealized gains on available-for-sale securities,
assets revaluation reserves, specific reserves and general and legal reserves during BNIs quasi-reorganization as of 30 June 2003 (refer to
Note 1e).
Halaman - 8 - Page
Transaksi
dengan
kepentingan
nonpengendali/
Transactions
with
non-controlling
interest
Modal
ditempatkan
dan disetor
penuh/
Issued and
fully paid-up
capital
Tambahan
modal disetor/
Additional
paid-in capital
9,054,807
14,568,468
8,11,13
35,37
Dividen tunai
35
1i
Catatan/
Notes
(62,862)
Rugi yang
belum direalisasi
atas efek-efek
dan Obligasi
Pemerintah
dalam kelompok
tersedia
untuk dijual,
neto setelah
pajak/
Unrealized
losses
on availablefor-sale
marketable
securities
and Government
Bonds, net of tax
(2,933,465)
Bagian efektif
atas perubahan
nilai wajar
instrumen
derivatif yang
memenuhi
lindung nilai
arus kas/
Effective
portion on fair
value changes
of derivative
instruments
qualified as
cash flow
hedge
Penyesuaian
akibat
penjabaran
laporan
keuangan
dalam mata
uang asing/
Translation
adjustment
of foreign
currency
financial
statements
Cadangan
khusus/
Specific
reserves
Tidak
dicadangkan/
Unappropriated
Total ekuitas
pemilik entitas
induk/Total equity
owners of parent
Kepentingan
nonpengendali atas
kekayaan neto
Entitas Anak/
Non-controlling
interest of the net
assets of
Subsidiaries
2,778,412
2,868,474
21,364,949
47,600,235
83,270
47,683,505
10,782,628
11,867,981
46,751
11,914,732
Cadangan
umum
dan wajib/
General
and legal
reserves
Total ekuitas/
Total equity
4,944
(43,492)
988,767
53,094
43,492
1,041,252
(1,041,252)
(2,716,304)
2,319,861
2,319,861
1,819,514
4,139,375
9,054,807
14,568,468
2,256,999
58,038
2,778,412
3,909,726
28,390,021
59,071,773
1,949,535
61,021,308
(1,944,698)
*) Saldo rugi sebesar Rp58.905.232 telah dieliminasi dengan tambahan modal disetor, laba yang belum direalisasi atas efek-efek dalam kelompok
tersedia untuk dijual, cadangan penilaian kembali aset, cadangan khusus dan cadangan umum dan wajib pada saat kuasi-reorganisasi BNI pada
tanggal 30 Juni 2003 (lihat Catatan 1e).
*)
(2,716,304)
(2,716,304)
Accumulated losses of Rp58,905,232 has been eliminated against additional paid-in capital, unrealized gains on available-for-sale securities,
assets revaluation reserves, specific reserves and general and legal reserves during BNIs quasi-reorganization as of 30 June 2003 (refer to
Note 1e).
Halaman - 9 - Page
Catatan/
Notes
2015
2014
CASH FLOWS FROM
OPERATING ACTIVITIES
60
36,334,620
(11,121,452)
3,310,796
(2,485,134)
11,974,988
(20,290,342)
35,009
(3,470,990)
60
60
60
60
(190,134)
33,436,655
(10,670,290)
1,475,506
(1,343,033)
8,522,276
(17,844,647)
174,502
(3,301,810)
-
14,097,361
10,449,159
(1,083,399)
(1,130,054)
(1,208,552)
5,861,141
(6,555,451)
(48,482,868)
1,631,640
(240,399)
(551,735)
(4,340,800)
1,119,991
(26,984,438)
(982,495)
(171,119)
100,352
(7,571)
53,672,071
1,846,187
257,537
138,451
(280,345)
6,846
2,151,573
53,195
17,524,855
(415,570)
176,687
391,195
269,631
(10,793)
(55,926)
3,025,643
4,885,963
24,356,628
18
(610,370)
3,485,158
(2,728,605)
(4,039,755)
(3,022,124)
60,252
1,679,794
(1,366,269)
9,048
(3,516,469)
(2,406,032)
Halaman - 10 - Page
Catatan/
Notes
2015
2014
CASH FLOWS FROM FINANCING
ACTIVITIES
11,311,316
(2,695,654)
(749,979)
3,570,000
(2,716,304)
-
Increase/(decrease) in borrowings
Increase in marketable
securities issued
Increase in securities sold under
agreements to repurchase
Payment of corporate action
expenses over the acquisition
of BNI Lifes share by Sumitomo Life
Receipt of remaining acquisition value of
BNI Lifes shares by Sumitomo Life
Payment of dividends
Acquisition of treasury shares
9,249,530
(4,454,107)
30,089,689
(7,470,509)
NET INCREASE/(DECREASE) IN
CASH AND CASH EQUIVALENT
53,512,006
61,060,610
712,636
671,211
2,491,931
34
5,838
(7,738,258)
83,607,533
(61,476)
(78,095)
53,512,006
12,890,427
11,435,686
30,932,177
24,597,538
8,999,699
4,497,429
30,785,230
12,981,353
83,607,533
53,512,006
Halaman - 11 - Page
1.
INFORMASI UMUM
a.
1.
Pendirian Bank
GENERAL INFORMATION
a.
Halaman - 12 - Page
1.
1.
c.
Rekapitalisasi
d.
Halaman - 13 - Page
Recapitalization
On 30 March 2000, the Ministry of Finance
approved BNIs recapitalization amounting to
Rp61.8 trillion, which was Rp9 trillion higher
than the amount stated in the Government
Regulation No. 52 year 1999. In connection
with the increase in the recapitalization
amount, which was approved in the
Government Regulation No. 32 year 2000, BNI
issued additional 44,946,404,500 Class C
shares without pre-emptive rights.
1.
1.
Rekapitalisasi (lanjutan)
Kuasi-reorganisasi
Recapitalization (continued)
e.
Quasi-reorganisation
Akumulasi kerugian
Cadangan umum dan wajib
Cadangan khusus
Selisih penilaian kembali aktiva tetap
Laba yang belum direalisasi atas efek-efek
dalam kelompok tersedia untuk dijual
Kenaikan penliaian kembali nilai wajar
aktiva bersih
Tambahan modal disetor
(58,905,232)
432,952
382,541
1,190,598
58,660
2,472,634
54,367,847
Accumulated losses
General and legal reserve
Specific reserve
Fixed assets revaluation reserve
Unrealize gain on available for
sale securities
Revaluation uplift in the fair value
of net assets
Additional paid in capital
f.
Halaman - 14 - Page
1.
g.
Penawaran
(lanjutan)
Umum
Saham
1.
Terbatas
II
g.
h.
Halaman - 15 - Page
1.
Organisasi
(lanjutan)
dan
1.
Struktur
Manajemen
h.
2015
Dewan Komisaris
Komisaris Utama
Wakil Komisaris Utama/
Komisaris Independen
Komisaris Independen
Komisaris Independen
Komisaris Independen
Komisaris Independen
Komisaris
Komisaris
Komisaris
Board of Commissioners
President Commissioner
Vice President Commissioner/
Independent Commissioner
Independent Commissioner
Independent Commissioner
Independent Commissioner
Independent Commissioner
Commissioner
Commissioner
Commissioner
Pradjoto*)
Anny Ratnawati
Jos Luhukay
Zulkifli Zaini
Daniel T. Sparringa
Pataniari Siahaan
Kiagus Ahmad Badaruddin
Revrisond Baswir
2014
Dewan Komisaris
Komisaris Utama/Komisaris
Independen
Wakil Komisaris Utama
Komisaris Independen
Komisaris Independen
Komisaris Independen
Komisaris
Komisaris
Komisaris
Direksi
Direktur Utama
Wakil Direktur Utama
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Komite Audit**)
Ketua
Anggota
Anggota
Anggota
Board of Commissioners
President Commissioner/
Independent Commissioner
Vice President Commissioner
Independent Commissioner
Independent Commissioner
Independent Commissioner
Commissioner
Commissioner
Commissioner
Peter B. Stok
Tirta Hidayat
Fero Poerbonegoro
Achil R. Djayadiningrat
B.S. Kusmuljono
Daniel T. Sparringa
A. Pandu Djajanto
Kiagus Ahmad Badaruddin
2015
2014
Achmad Baiquni
Suprajarto
Sutanto
Rico Budidarmo
Bob Tyasika Ananta
Herry Sidharta
Anggoro Eko Cahyo
Imam Budi Sarjito
Adi Sulistyowati
-
Gatot M. Suwondo
Felia Salim
Sutanto
Yap Tjay Soen
Adi Setianto
Krishna R. Suparto
Darmadi Sutanto
Ahdi Jumhari Luddin
Honggo Widjojo Kangmasto
Suwoko Singoastro
Jos Luhukay
Anny Ratnawati
Tubagus Chairul Amachi
Sigid Moerkardjono
Achil R. Djayadiningrat
Tubagus Chairul Amachi
Bambang Hendrajatin
Board of Directors
President Director
Vice President Director
Director
Director
Director
Director
Director
Director
Director
Director
Audit Committee**)
Chairman
Member
Member
Member
*)
*)
Concurrently
acting
as
the
President
Commissioner/Independent Commissioner, consistent with
the results of BNIs Extraordinary Stockholders General
Meeting held on 9 November 2015 as stated under the
Notarial Deed No. 6 of Extraordinary Stockholders
General Meeting dated 9 November 2015.
**)
**)
Tidak tetap/
Non-permanent
23,820
23,189
3,055
3,347
Halaman - 16 - Page
Total
26,875
26,536
2015
2014
1.
Organisasi
(lanjutan)
dan
1.
Struktur
Manajemen
h.
Entitas Anak
i.
Nama Perusahaan/
Company Name
PT BNI Life Insurance
PT BNI Multifinance
PT BNI Securities dan
Entitas Anak/and
Subsidiary
BNI Remittance Ltd.
PT Bank BNI Syariah
Kegiatan Usaha/
Business Activity
Asuransi jiwa/
Life insurance
Pembiayaan/
Financing
Sekuritas/Securities
Jasa keuangan/
Financial services
Perbankan/Banking
Subsidiaries
BNI has direct ownership in the following
Subsidiaries:
Persentase Kepemilikan/
Percentage of Ownership
2015
2014
Total Aset/
Total Assets
2015
2014
1997
60.00%
60.00%
9,937,568
8,083,848
1983
99.98%
99.98%
177,298
147,248
1995
75.00%
75.00%
723,513
682,769
1998
2010
100.00%
99.90%
100.00%
99.90%
5,431
22,995,377
4,893
19,487,991
Halaman - 17 - Page
1.
1.
Subsidiaries (continued)
Pada
bulan
Januari
2009,
pinjaman
subordinasi tersebut dikonversikan menjadi
modal
saham
yang
secara
efektif
meningkatkan investasi BNI dari 69,11%
menjadi 85,11%. Tambahan investasi telah
diaktakan dengan Akta Notaris Fathiah Helmi,
S.H., No. 3 tanggal 6 Januari 2009 dan
telah mendapat persetujuan dari Menteri
Hukum dan Hak Asasi Manusia Republik
Indonesia
dalam
Surat
Keputusan
No. AHU.07779.AH.01.02.Tahun 2009 tanggal
16 Maret 2009.
Halaman - 18 - Page
1.
1.
Subsidiaries (continued)
Halaman - 19 - Page
1.
1.
Subsidiaries (continued)
387,939
(15,208)
(1,473)
(370,033)
1,225
Halaman - 20 - Page
1.
1.
Subsidiaries (continued)
Halaman - 21 - Page
1.
1.
Ltd.
(dahulu
BNI
Subsidiaries (continued)
BNI Remittance
Nakertrans)
Ltd.
(formerly
BNI
Halaman - 22 - Page
1.
1.
Subsidiaries (continued)
Penambahan
modal
saham
ini
telah
mendapatkan
persetujuan
dari
OJK
berdasarkan Surat OJK melalui Pelaksana
Harian (Plh) Kepala Departemen Pengawasan
Bank I No. S-67/PB.31/2014 tanggal 25
Agustus 2014 perihal Persetujuan Tambahan
Penyertaan Modal oleh BNI dan BNI Life pada
BNI Syariah.
Halaman - 23 - Page
1.
2.
1.
Subsidiaries (continued)
IKHTISAR
PENTING
KEBIJAKAN
AKUNTANSI
YANG
2.
SUMMARY
POLICIES
OF
SIGNIFICANT
ACCOUNTING
a.
a.
Dasar penyusunan
konsolidasian
laporan
keuangan
Halaman - 24 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
a.
AKUNTANSI
YANG
keuangan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
a.
ACCOUNTING
Halaman - 25 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
b.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Halaman - 26 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
b.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
3)
PSAK
65
Konsolidasian
Laporan
Keuangan
Halaman - 27 - Page
3)
ACCOUNTING
SFAS 65
Statements
Consolidated
Financial
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
b.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
b.
ACCOUNTING
Halaman - 28 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
Klasifikasi
ACCOUNTING
Classification
Grup
mengklasifikasikan
aset
keuangannya
berdasarkan
kategori
sebagai berikut pada saat pengakuan
awal:
Liabilitas
keuangan
diklasifikasikan
kedalam kategori sebagai berikut pada
saat pengakuan awal:
Derivatif
juga
dikategorikan
dalam
kelompok ini, kecuali derivatif yang
ditetapkan sebagai instrumen lindung nilai
efektif. Aset dan liabilitas dalam kelompok
ini dicatat pada nilai wajar dalam laporan
posisi keuangan konsolidasian dengan
keuntungan atau kerugian diakui pada
laporan laba rugi.
Halaman - 29 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
Klasifikasi (lanjutan)
ACCOUNTING
Classification (continued)
Available-for-sale-financial assets
Halaman - 30 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
Klasifikasi (lanjutan)
ACCOUNTING
Classification (continued)
dijual
Aset keuangan
(lanjutan)
tersedia
untuk
Golongan
(ditentukan oleh Grup)/
Class
(as determined by the Group)
Subgolongan/
Subclasses
Efek-efek/Marketable securities
Kas/Cash
Efek-efek/Marketable securities
Obligasi Pemerintah/Government Bonds
Efek-efek/Marketable securities
Obligasi Pemerintah/Government Bonds
Penyertaan saham/Equityinvestments
Lindung nilai atas nilai arus
kas/Hedging instruments in
cash flow hedges
Halaman - 31 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
Klasifikasi (lanjutan)
ACCOUNTING
Classification (continued)
Golongan
(ditentukan oleh Grup)/
Class
(as determined by the Group)
Liabilitas keuangan dalam
kelompok diperdagangkan/
Financial liabilities held for
trading
Subgolongan/
Subclasses
Liabilitas derivatif - Tidak terkait
lindung nilai/Derivative payables
- Non hedging related
Utang nasabah/Payable to
customers
Lain-lain/Others
Kontrak jaminan
keuangan/
Financial
guarantee
contract
Halaman - 32 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
a.
b.
Aset
keuangan
dan
liabilitas
keuangan pada awalnya diukur pada
nilai wajarnya. Dalam hal aset
keuangan atau liabilitas keuangan
tidak diklasifikasikan sebagai nilai
wajar melalui laporan laba rugi, nilai
wajar tersebut ditambah biaya
transaksi yang dapat diatribusikan
secara langsung. Pengukuran aset
keuangan dan liabilitas keuangan
setelah pengakuan awal tergantung
pada klasifikasinya.
b.
Financial
assets
and
financial
liabilities are initially recognized at fair
value. For those financial assets or
financial liabilities not classified as
fair value through profit or loss, the
fair value is added with directly
attributable transaction costs. The
subsequent measurement of financial
assets
and
financial
liabilities
depends on their classification.
Halaman - 33 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
(iv) Derecognition
Aset
keuangan
pengakuannya jika:
dihentikan
a.
Halaman - 34 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
Aset
keuangan
dihentikan
pengakuannya jika: (lanjutan)
a.
Liabilitas
keuangan
dihentikan
pengakuannya jika liabilitas yang
ditetapkan dalam kontrak dilepaskan
atau dibatalkan atau kadaluarsa.
Pinjaman
yang
diberikan
dihapusbukukan ketika tidak terdapat
prospek yang realistis mengenai
pengembalian
pinjaman
atau
hubungan normal antara Grup dan
debitur telah berakhir. Pinjaman yang
tidak
dapat
dilunasi
tersebut
dihapusbukukan dengan mendebit
cadangan kerugian penurunan nilai.
b.
ACCOUNTING
b.
a.
b.
b.
Halaman - 35 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
pendapatan
dan
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
beban
(lanjutan)
ACCOUNTING
expense
recognition
(continued)
When
a
financial
asset
is
derecognized or impaired, the
cumulative gains or losses previously
recognized in equity are recognized
in profit or loss.
(vi) Reclassification of financial assets
Halaman - 36 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
of
financial
assets
a.
a.
b.
terjadi
setelah
Grup
telah
memperoleh
secara
substansial
seluruh jumlah pokok aset keuangan
tersebut sesuai jadwal pembayaran
atau
Grup
telah
memperoleh
pelunasan dipercepat; atau
b.
c.
c.
Halaman - 37 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Halaman - 38 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Halaman - 39 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
Aset
keuangan
diukur
dengan
menggunakan harga penawaran; liabilitas
keuangan diukur menggunakan harga
permintaan. Jika Grup memiliki posisi aset
dan liabilitas konsolidasian dimana risiko
pasarnya saling hapus, maka Grup dapat
menggunakan nilai tengah dari pasar
sebagai dasar untuk menentukan nilai
wajar posisi risiko yang saling hapus
tersebut dan menerapkan penyesuaian
tersebut terhadap harga penawaran atau
harga permintaan terhadap posisi terbuka
neto (net open position), mana yang lebih
tepat.
losses
on
Halaman - 40 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
losses
on
Estimasi
periode
antara
terjadinya
peristiwa dan teridentifikasinya kerugian
ditentukan oleh manajemen untuk setiap
portofolio
yang
diidentifikasi.
Pada
umumnya, periode tersebut bervariasi
antara 3 sampai 12 bulan, untuk kasus
tertentu diperlukan periode yang lebih
lama.
Halaman - 41 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
losses
on
A) Aset
keuangan
yang
dicatat
berdasarkan
biaya
perolehan
diamortisasi
Halaman - 42 - Page
2. Restructured
loans
which
individually have significant value.
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
losses
on
Individual
impairment
(continued)
Halaman - 43 - Page
calculation
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
losses
on
Calculation
of
allowance
for
impairment losses on loans are
collectively evaluated on the basis of
historical loss experience. Historical
loss experience is adjusted on the
basis of current observable data to
reflect the effects of current conditions
affecting the Bank and to remove the
effects of conditions in the historical
period that do not currently exist.
Financial assets are grouped on the
basis
of
similar
credit
risk
characteristics by considering the
segmentation and past due status of
the debtors, among others.
Halaman - 44 - Page
have
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
losses
on
Collective
impairment
(continued)
Halaman - 45 - Page
calculation
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
ACCOUNTING
losses
on
A) Aset
keuangan
yang
dicatat
berdasarkan
biaya
perolehan
diamortisasi (lanjutan)
B) Financial
assets
available-forsale
classified
as
Halaman - 46 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
c.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
c.
C) Recoveries
assets
C) Penerimaan
kembali
atas
aset
keuangan yang telah dihapusbukukan
d.
ACCOUNTING
of
losses
written-off
on
financial
Penerimaan
kembali
atas
aset
keuangan yang telah dihapusbukukan,
pada tahun berjalan dikreditkan dengan
menyesuaikan
akun
cadangan
kerugian penurunan nilai. Penerimaan
kembali atas pinjaman yang diberikan
yang telah dihapusbukukan pada tahun
sebelumnya
dicatat
sebagai
pendapatan operasional selain bunga.
Prinsip konsolidasian
d.
Principles of consolidation
Halaman - 47 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
d.
e.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
ACCOUNTING
e.
Foreign
currency
translations
transactions
Transactions
currencies
Translation
of
assets
and
denominated in foreign currencies
Halaman - 48 - Page
denominated
in
and
foreign
liabilities
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
e.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
e.
ACCOUNTING
Foreign
currency
transactions
translations (continued)
and
Translation
of
assets
and
liabilities
denominated in foreign currencies (continued)
2015
1 Pound Sterling Inggris
1 Euro
1 Dolar Amerika Serikat
1 Dolar Hong Kong
1 Yen Jepang
2014
20,439
15,057
13,785
1,779
115
19,288
15,053
12,385
1,597
104
Untuk
tujuan
konsolidasian,
laporan
keuangan cabang BNI tersebut dijabarkan ke
dalam mata uang Rupiah dengan cara
sebagai berikut:
Saldo
akun-akun
aset,
liabilitas,
komitmen dan kontinjensi dijabarkan
dengan menggunakan kurs spot Reuters
jam 16:00 WIB pada tanggal laporan
posisi keuangan;
Akun
ekuitas
dijabarkan
menggunakan kurs historis; dan
dengan
Halaman - 49 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
f.
g.
h.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
f.
ACCOUNTING
g.
h.
Marketable
Bonds
securities
and
Government
Halaman - 50 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
h.
i.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
h.
Marketable securities
Bonds (continued)
and
ACCOUNTING
Government
Investment
in
marketable
specifically sukuk, are classified
busines model in accordance with
110 (Revised 2011) on "Accounting
as follows:
1)
2)
wajar
wajar.
belum
atau
dalam
yang
i.
Halaman - 51 - Page
Securities
purchased/sold
agreements to resell/repurchase
securities,
based on
SFAS No.
for Sukuk"
under
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
i.
j.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
Securities
purchased/sold
under
agreements to resell/repurchase (continued)
j.
Wesel
ekspor
dan
diklasifikasikan sebagai
diberikan dan piutang.
tagihan
lainnya
pinjaman
yang
Halaman - 52 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
k.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
k.
ACCOUNTING
Hedge Accounting
1.
1.
Halaman - 53 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
k.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
k.
2.
2.
ACCOUNTING
1.
1.
2.
Halaman - 54 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
k.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
k.
3.
3.
l.
ACCOUNTING
4.
l.
Loans
Halaman - 55 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
l.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
ACCOUNTING
Loans (continued)
Restrukturisasi kredit
Loan restructuring
Sharia financing
Halaman - 56 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
l.
AKUNTANSI
YANG
berdasarkan
prinsip
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
syariah
ACCOUNTING
Loans (continued)
Sharia financing (continued)
Halaman - 57 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
l.
AKUNTANSI
YANG
berdasarkan
prinsip
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
l.
syariah
ACCOUNTING
Loans (continued)
Sharia financing (continued)
Pembiayaan
musyarakah
adalah
akad
kerjasama antara dua pihak atau lebih untuk
suatu usaha tertentu, dimana masing-masing
pihak memberikan kontribusi dana dengan
ketentuan
bahwa
keuntungan
dibagi
berdasarkan
kesepakatan,
sedangkan
kerugian berdasarkan porsi kontribusi dana.
Dana tersebut meliputi kas atau aset non-kas
yang diperkenankan oleh syariah.
Halaman - 58 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
YANG
n.
o.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
n.
Penyertaan saham
o.
Halaman - 59 - Page
Equity investments
Equity investments represent investments in
the form of shares of stock, in non-public
companies engaged in financial services held
for long-term purposes.
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
o.
p.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
p.
Halaman - 60 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
p.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
p.
ACCOUNTING
Tahun/Years
Bangunan
Kendaraan bermotor dan
perlengkapan kantor
15
Buildings
Halaman - 61 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
p.
q.
r.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
p.
ACCOUNTING
q.
Foreclosed collaterals
Beban-beban
yang
berkaitan
dengan
pemeliharaan agunan yang diambil alih
dibebankan dalam laporan laba rugi pada saat
terjadinya.
Liabilitas segera
r.
Halaman - 62 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
s.
t.
AKUNTANSI
YANG
Simpanan nasabah
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
s.
ACCOUNTING
t.
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
t.
u.
v.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
u.
Securities issued
v.
Borrowings
Halaman - 64 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
v.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
v.
Borrowings (continued)
Refer to Note 2c for the accounting policies of
financial assets and liabilities.
ACCOUNTING
Temporary
syirkah
funds
represent
investments from other parties conducted on
the basis Mudharabah mutlaqah contract in
which the owners of the funds (shahibul maal)
grant freedom to the fund manager
(mudharib/BNI Syariah) in the management of
their investments with profit distributed based
on the contract. Temporary syirkah funds
consist of Mudharabah current accounts,
Mudharabah saving deposits, Mudharabah
time deposits and Mudharabah sukuk issued.
Mudharabah
time
deposits
represent
investment that can only be withdrawn at a
certain time based on the agreement between
the customer and the Bank. Mudharabah time
deposits are stated at nominal amount as
agreed between the deposit holder and the
Bank.
Sukuk
Mudharabah
yang
diterbitkan
merupakan sukuk yang menggunakan akad
Mudharabah. Sukuk Mudharabah diakui pada
saat entitas menjadi pihak yang terikat dengan
ketentuan penerbitan sukuk Mudharabah.
Sukuk Mudharabah diakui sebesar nilai
nominal. Biaya transaksi diakui secara terpisah
dari sukuk Mudharabah. Biaya transaksi untuk
penerbitan sukuk Mudharabah disajikan dalam
aset sebagai biaya yang ditangguhkan dan
diamortisasi sepanjang jangka waktu sukuk
menggunakan garis lurus. Penerbitan sukuk
dan perdagangan sukuk berdasarkan akad
syariah, termasuk adanya aset/aktivitas yang
mendasari.
Pemilik
sertifikat
sukuk
Mudharabah mendapatkan bagi hasil.
Halaman - 65 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
YANG
x.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Dana
syirkah
temporer
tidak
dapat
digolongkan sebagai kewajiban. Hal ini karena
BNI Syariah tidak berkewajiban untuk
mengembalikan jumlah dana awal dari pemilik
dana kecuali akibat kelalaian atau wanprestasi
ketika mengalami kerugian. Di sisi lain dana
syirkah temporer tidak dapat digolongkan
sebagai ekuitas karena mempunyai waktu
jatuh tempo dan pemilik dana tidak
mempunyai hak kepemilikan yang sama
dengan pemegang saham seperti hak voting
dan hak atas realisasi keuntungan yang
berasal dari aset lancar dan aset non-investasi
(current and other non-investment accounts).
Pendapatan
bunga
dan
pendapatan
syariah, beban bunga dan beban syariah
x.
Interest income and expense for all interestbearing financial instruments are recognized in
profit or loss using the effective interest rate
method.
Halaman - 66 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
x.
y.
AKUNTANSI
YANG
Pendapatan
bunga
dan
pendapatan
syariah, beban bunga dan beban syariah
(lanjutan)
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
x.
ACCOUNTING
y.
Halaman - 67 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
z.
AKUNTANSI
YANG
Kontrak asuransi
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
ACCOUNTING
Insurance contract
Produk-produk
dari
BNI
Life
dibagi
berdasarkan kategori utama sebagai berikut:
Tipe polis/
Policy type
1)
Produk Tradisional/
Traditional Products
Deskripsi manfaat/
Description of benefits
Produk yang memberikan perlindungan untuk menutupi risiko kematian,
kecelakaan, penyakit kritis, dan kesehatan dari pemegang polis. Jumlah
uang pertanggungan akan dibayarkan pada saat terjadinya risiko yang
ditanggung / Products which provide protection to cover the risk of death,
accident, critical illness, and health of the insured. The basic sum
insured will be paid upon the occurance of the risks covered.
Halaman - 68 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
z.
AKUNTANSI
YANG
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
Tipe polis/
Policy type
2)
2.
ACCOUNTING
Halaman - 69 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
z.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
ACCOUNTING
Halaman - 70 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
z.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
ACCOUNTING
Reasuransi
Reinsurance
Halaman - 71 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
z.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
ACCOUNTING
Liabilitas
manfaat
polis
masa
depan
merupakan nilai kini estimasi manfaat polis
masa depan yang akan dibayarkan kepada
pemegang polis atau ahli warisnya dikurangi
dengan nilai kini dari estimasi premi masa
depan yang akan diterima dari pemegang polis
dan diakui pada saat pengakuan pendapatan
premi. Liabilitas manfaat polis masa depan
ditentukan dan dihitung dengan menggunakan
rumus tertentu oleh aktuaris BNI Life atau
aktuaris independen yang terdaftar.
For unit-linked products, the liability to unitlinked policyholders is recognised at the time
the funds received are converted into units, net
of related expenses and will increase or
decrease in accordance with effective net
asset value.
Halaman - 72 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
z.
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
z.
ACCOUNTING
Funds received from customers for sharia unitlinked products is recognised as gross
premium income in the statement of income
amounted to premium representing BNI Lifes
revenue and liabilities for future policy benefits
in the statement of financial position for the
amount received net of the portion
representing BNI Lifes fees in managing the
unit-linked product revenue.
aa. Perpajakan
aa. Taxation
Halaman - 73 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Pension
benefits
employment
Halaman - 74 - Page
and
other
and
post-
defined
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Pension
benefits
and
other
employment benefits (continued)
Halaman - 75 - Page
post-
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Pension
benefits
and
other
employment benefits (continued)
The Group also provides other postemployment benefits, such as service pay and
separation pay. The service pay benefit vests
when the employees reach their retirement
age. The separation pay benefit is paid to
employees in the case of voluntary
resignation, subject to a minimum number of
years of service. These benefits have been
accounted for using the same methodology as
for the defined benefit pension plan.
post-
Halaman - 76 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
(i)
(i)
(ii)
(iii)
(iv)
(v)
(vi)
ae. Dividends
Dividend distribution to the shareholders is
recognized as a liability in the consolidated
financial statements in the period in which the
dividends are approved by the shareholders.
Halaman - 77 - Page
2.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
a)
a)
b)
c)
b)
c)
Grup
mengungkapkan
segmen
operasionalnya berdasarkan segmen usaha
yang meliputi Korporasi, Komersial dan Kecil,
Konsumer dan Ritel, Tresuri dan Institusi
Keuangan, Kantor Pusat dan Entitas Anak.
ag. Biaya emisi penerbitan saham
Biaya-biaya
emisi
efek
yang
terjadi
sehubungan dengan penawaran saham
kepada masyarakat (termasuk penerbitan hak
memesan efek terlebih dahulu) dikurangkan
langsung dari hasil emisi dan disajikan
sebagai pengurang pada akun Tambahan
Modal Disetor - Neto, sebagai bagian dari
Ekuitas pada laporan posisi keuangan
konsolidasian.
ah. Saham treasuri
Halaman - 78 - Page
2.
3.
IKHTISAR KEBIJAKAN
PENTING (lanjutan)
AKUNTANSI
YANG
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
ai. Management
and
Employee
Stock
Ownership Plan (MESOP) Replacement
Program
PENGGUNAAN
ESTIMASI
DAN
PERTIMBANGAN AKUNTANSI YANG PENTING
3.
Halaman - 79 - Page
3.
PENGGUNAAN
ESTIMASI
DAN
PERTIMBANGAN AKUNTANSI YANG PENTING
(lanjutan)
3.
a.
a.
b.
b.
Halaman - 80 - Page
3.
PENGGUNAAN
ESTIMASI
DAN
PERTIMBANGAN AKUNTANSI YANG PENTING
(lanjutan)
3.
c.
c.
d.
lainnya
kondisi
d.
Significant
judgement
is
required
determining the provision for taxes
in
Grup
menentukan
provisi
perpajakan
berdasarkan estimasi atas kemungkinan
adanya tambahan beban pajak. Jika hasil
akhir dari hal ini berbeda dengan jumlah yang
dicatat semula, maka perbedaan tersebut
akan berdampak terhadap laba/rugi.
e.
Employee benefit
e.
Halaman - 81 - Page
4.
KAS
4.
CASH
2015
Rupiah
Mata uang asing
Dolar Amerika Serikat
Dolar Singapura
Euro
Ringgit Malaysia
Real Arab Saudi
Dolar Australia
Yen Jepang
Dolar Hong Kong
Yuan Cina
Pound Sterling Inggris
United Arab Emirates Dirham
Brunei Dollar
Franc Swiss
Dolar Kanada
Thailand Baht
South Korean Won
Dolar Taiwan
Total
2014
12,298,469
10,852,909
Rupiah
351,883
108,359
29,594
27,731
19,729
15,644
13,559
11,318
6,507
3,994
1,149
900
546
373
109
411
152
406,066
102,090
17,733
14,824
8,307
7,482
11,535
9,839
772
2,981
88
316
150
202
295
97
-
Foreign currencies
United States Dollar
Singapore Dollar
Euro
Malaysian Ringgit
Saudi Arabian Real
Australian Dollar
Japanese Yen
Hong Kong Dollar
Chinese Yuan
Great Britain Pound Sterling
United Arab Emirates Dirham
Brunei Dollar
Swiss Franc
Canadian Dollar
Thailand Baht
South Korean Won
Taiwan Dollar
591,958
582,777
12,890,427
11,435,686
5.
Total
5.
2015
2014
Rupiah
Dolar Amerika Serikat
26,725,601
4,206,576
21,490,067
3,107,471
Rupiah
United States Dollar
Total
30,932,177
24,597,538
Total
Halaman - 82 - Page
5.
5.
2015
2014
Rupiah
- GWM Primer
7.50%
8.00%
- GWM Sekunder
Mata uang asing
4.00%
8.00%
4.00%
8.00%
Rupiah
Primary Minimum Statutory Reserve Secondary Minimum Statutory Reserve
Foreign Currencies
Rupiah
- GWM Primer
- GWM Sekunder
- GWM Loan to Deposit Ratio*)
Mata uang asing
2015
2014
9.23%
8.08%
14.82%
15.23%
8.01%
8.32%
*)
Halaman - 83 - Page
Rupiah
Primary Minimum Statutory Reserve Secondary Minimum Statutory Reserve
Minimum Statutory Reserve on Loan to Deposit Ratio*)
Foreign currencies
6.
6.
2015
Rupiah
2014
299,405
207,508
Rupiah
2,960,824
2,129,675
1,133,605
1,415,447
824,676
116,251
35,832
31,231
21,749
21,232
8,908
520
332
12
1,380,933
20,755
992,733
794,690
857,094
138,040
36,416
6,485
23,286
20,756
15,458
926
2,335
14
Foreign currencies
United States Dollar
Chinese Yuan
Euro
Singapore Dollar
Japanese Yen
Hong Kong Dollar
Australian Dollar
United Arab Emirates Dirham
Great Britain Pound Sterling
Swiss Franc
Canadian Dollar
Saudi Arabian Real
Thailand Baht
Malaysian Ringgit
8,700,294
4,289,921
Total
Cadangan kerugian
penurunan nilai
8,999,699
4,497,429
Neto
8,998,793
b.
(906)
Berdasarkan hubungan
(1,589)
Pihak ketiga
Rupiah
Mata uang asing
b.
2014
207,508
4,289,921
Total
Cadangan kerugian
penurunan nilai
8,999,699
4,497,429
Neto
8,998,793
(906)
(1,589)
Third parties
Rupiah
Foreign currencies
Total
Allowance for
impairment losses
4,495,840
c.
Net
Seluruh giro pada bank lain pada tanggaltanggal 31 Desember 2015 dan 2014
diklasifikasikan lancar.
d.
Net
By relationship
299,405
8,700,294
Total
Allowance for
impairment losses
4,495,840
2015
c.
By currency
d.
Halaman - 84 - Page
for
6.
Cadangan
(lanjutan)
kerugian
penurunan
6.
nilai
2015
Saldo awal
Pembalikan selama tahun berjalan
Penyesuaian karena penjabaran
laporan keuangan
Saldo akhir
Allowance
(continued)
impairment
losses
2014
1,589
(632)
1,709
-
(51)
(120)
Beginning balance
Reversal during the year
Foreign exchange translation
adjustment
906
1,589
Ending balance
for
e.
Dolar
Amerika Serikat/
United States Dollar
%
2015
2014
7.
0.01 - 0.25
0.01 - 0.22
7.
2015
2014
PLACEMENTS WITH
BANK INDONESIA
a.
2015
Rupiah
Bank Indonesia - FASBI
Call Money
PT Bank Jabar Banten Tbk
PT Bank Pan Indonesia Tbk
Lembaga Pembiayaan Ekspor
Indonesia
PT Bank Sumitomo Mitsui
Indonesia
PT Bank KEB Hana Indonesia
PT Bank Mandiri (Persero) Tbk
PT Bank ICBC Indonesia
PT Bank Nationalnobu Tbk
PT Bank Pembangunan
Daerah Riau
PT Bank Bukopin Tbk
PT Bank Danamon Tbk
Royal Bank of Scotland, Jakarta
PT Bank Mizuho Jakarta
JP Morgan Chase
Deutsche Bank Jakarta
PT Bank DBS Indonesia
Hongkong Shanghai Bank Corp
PT Bank Chinatrust
Lain-lain
Deposito berjangka
BANKS
AND
2,294,069
1,076,504
450,000
400,000
405,000
250,000
535,000
250,000
200,000
200,000
150,000
140,000
100,000
50,000
-
100,000
175,000
2,224,256
500,000
295,000
235,000
212,000
200,000
150,000
100,000
100,000
90,000
30,000
1,827,975
6,833,325
5,906,479
Halaman - 85 - Page
OTHER
Rupiah
Bank Indonesia - FASBI
Call Money
PT Bank Jabar Banten Tbk
PT Bank Pan Indonesia Tbk
Lembaga Pembiayaan Ekspor
Indonesia
PT Bank Sumitomo Mitsui
Indonesia
PT Bank KEB Hana Indonesia
PT Bank Mandiri (Persero) Tbk
PT Bank ICBC Indonesia
PT Bank Nationalnobu Tbk
PT Bank Pembangunan
Daerah Riau
PT Bank Bukopin Tbk
PT Bank Danamon Tbk
Royal Bank of Scotland, Jakarta
PT Bank Mizuho Jakarta
JP Morgan Chase
Deutsche Bank Jakarta
PT Bank DBS Indonesia
Hongkong Shanghai Bank Corp
PT Bank Chinatrust
Others
Time deposits
7.
7.
2015
Mata uang asing
Bank Indonesia - FASBI
Call Money
Deutsche Bank AG, Singapore
Credit Industriel Et Commercial,
Singapore
PT Bank ANZ Indonesia
PT Bank Pan Indonesia Tbk
PT Bank BNP Paribas Indonesia
PT Bank DBS Indonesia
Banco do Brasil S.A., London
PT Bank Rakyat Indonesia
(Persero) Tbk
Hongkong Shanghai Bank Corp.,
London
Bank of Tokyo Mitsubishi, SGP
Bank of New York, NY
PT Bank Mega Tbk
Raiffezen Zentrale, Singapore
PT Bank Internasional Indonesia
Emirates Nbd, Singapore
First Gulf Bank, Singapore
HSH Nordbank AG, Singapore
Lain-lain
Deposito berjangka
2014
3,963,200
1,220,639
318,428
304,649
275,700
275,700
275,700
234,345
309,625
359,165
24,770
-
179,205
146,143
132,853
207,464
206,775
144,663
1,857,750
313,960
185,775
185,775
185,775
123,850
123,850
278,635
420,116
26,583,483
8,623,052
Total
Cadangan kerugian
penurunan nilai
33,416,808
14,529,531
Neto
33,416,808
(2,109)
14,527,422
Foreign currencies
Bank Indonesia - FASBI
Call Money
Deutsche Bank AG, Singapore
Credit Industriel Et Commercial,
Singapore
PT Bank ANZ Indonesia
PT Bank Pan Indonesia Tbk
PT Bank BNP Paribas Indonesia
PT Bank DBS Indonesia
Banco do Brasil S.A., London
PT Bank Rakyat Indonesia
(Persero) Tbk
Hongkong Shanghai Bank Corp.,
London
Bank of Tokyo Mitsubishi, SGP
Bank of New York, NY
PT Bank Mega Tbk
Raiffezen Zentrale, Singapore
PT Bank Internasional Indonesia
Emirates Nbd, Singapore
First Gulf Bank, Singapore
HSH Nordbank AG, Singapore
Others
Time deposits
Total
Allowance for
impairment losses
Net
AND
22,952,025
Rupiah
BANKS
2014
6,833,325
5,906,479
Rupiah
24,911,563
132,854
1,539,066
-
8,452,144
153,597
17,311
Foreign currencies
United States Dollar
Great Britain Pound Sterling
Chinnesse Yuan
Euro
26,583,483
8,623,052
Total
Cadangan kerugian
penurunan nilai
33,416,808
14,529,531
Neto
33,416,808
Halaman - 86 - Page
(2,109)
14,527,422
Total
Allowance for
impairment losses
Net
7.
7.
Berdasarkan hubungan
2015
Pihak ketiga
Rupiah
Bank Indonesia - FASBI
Call Money
Deposito berjangka
c.
2014
1,076,504
3,002,000
1,827,975
6,833,325
5,906,479
22,952,025
3,424,683
206,775
3,963,200
4,239,736
420,116
26,583,483
8,623,052
33,416,808
14,529,531
Neto
33,416,808
(2,109)
c.
d.
2015
Penempatan
pada
bank
digunakan sebagai jaminan
2,109
yang
2,105
for
(377)
Beginning balance
(Reversal)/allowance
during the year
Foreign exchange translation
adjustment
2,109
Ending balance
(2,109)
lain
Net
2014
381
Saldo akhir
Foreign currencies
Bank Indonesia - FASBI
Call Money
Time deposits
Saldo awal
(Pembalikan)/penyisihan
selama tahun berjalan
Penyesuaian karena penjabaran
laporan keuangan
Third parties
Rupiah
Bank Indonesia - FASBI
Call Money
Time deposits
14,527,422
AND
By relationship
2,294,069
2,315,000
2,224,256
BANKS
e.
Halaman - 87 - Page
7.
2015
2014
5.50 - 11.25
5.50 - 11.00
0.00
0.20 - 0.73
2015
2014
Nilai
tercatat/
Carrying
value
Nilai
nominal/
Nominal
value
Nilai
tercatat/
Carrying
value
Rupiah
Mutual funds
Subordinate bonds
Bonds
Other securites
2,343,703
734,250
640,982
116,998
2,089,679
767,161
593,668
155,896
2,746,710
12,000
50,482
135,398
2,751,019
11,562
48,710
135,397
3,835,933
3,606,404
2,944,590
2,946,688
20,081
68,925
21,807
75,997
17,130
-
18,693
-
89,006
97,804
17,130
18,693
3,924,939
3,704,208
2,961,720
2,965,381
1,100,000
900,000
720,025
569,000
209,950
170,000
1,057,766
887,938
724,022
557,255
209,229
164,876
625,000
5,200,000
645,472
888,000
100,000
-
617,232
5,147,893
664,567
873,000
100,208
-
3,668,975
3,601,086
7,458,472
7,402,900
1,154,587
26,311
1,080,793
36,938
963,715
15,273
911,764
15,353
1,180,898
1,117,731
978,988
927,117
4,849,873
4,718,817
8,437,460
8,330,017
2015
2014
MARKETABLE SECURITIES
a.
Nilai
nominal/
Nominal
value
AND
Pound Sterling
Inggris/
Great Britain
Pound Sterling
%
0.32 - 0.60
0.01 - 0.88
8.
BANKS
Dolar
AmerikaSerikat/
United States
Dollar
%
EFEK-EFEK
a.
Rupiah
%
8.
7.
Foreign currencies
Mutual funds
Bonds
Foreign currencies
Bonds
Mutual funds
Total available-for-sale
Held-to-maturity
Rupiah
Bonds,
net of unamortized premium
Rp2,849 as of 31 December 2015
and Rp4,669 as of
31 December 2014
Subordinate bonds
1,428,043
140,000
1,340,509
144,895
1,071,980
91,000
1,071,156
96,493
1,568,043
1,485,404
1,162,980
1,167,649
55,180
55,374
49,760
50,251
Foreign currencies
Bonds
1,623,223
1,540,778
1,212,740
1,217,900
Total held-to-maturity
230,000
230,000
230,000
230,000
10,398,035
9,963,803
12,841,920
12,743,298
(36,309)
9,927,494
Halaman - 88 - Page
(5,002)
12,738,296
8.
EFEK-EFEK (lanjutan)
a.
8.
2014
Rupiah
8,692,894
11,747,237
Rupiah
1,270,909
996,061
Foreign currencies
United States Dollar
Total
Cadangan kerugian
penurunan nilai
9,963,803
12,743,298
Neto
9,927,494
12,738,296
Net
Berdasarkan hubungan
b.
2015
c.
(5,002)
Total
Allowance for
impairment losses
(36,309)
By relationship
2014
Pihak ketiga
Cadangan kerugian
penurunan nilai
9,963,803
Neto
9,927,494
12,743,298
(36,309)
Berdasarkan penerbit
(5,002)
12,738,296
c.
2015
Third parties
Allowance for
impairment losses
Net
By issuer
2014
Korporasi
Bank
Bank Indonesia
5,725,280
2,292,820
1,945,703
5,851,991
1,126,182
5,765,125
Corporates
Banks
Bank Indonesia
Total
Cadangan kerugian
penurunan nilai
9,963,803
12,743,298
Total
Allowance for
impairment losses
Neto
9,927,494
(36,309)
Halaman - 89 - Page
(5,002)
12,738,296
Net
8.
EFEK-EFEK (lanjutan)
d.
8.
Berdasarkan peringkat
d.
By rating
2015
Pemeringkat/
Agencies
Peringkat/
Rating
Nilai tercatat/
Carrying Value
Beragam/Various
Beragam/Various
Beragam/Various
2,089,679
767,161
593,668
155,896
Rupiah
Mutual funds
Subordinate bonds
Bonds
Other securities
3,606,404
Mata uang asing
Reksadana
Obligasi
Beragam/Various
Beragam/Various
21,807
75,997
Foreign currencies
Mutual funds
Bonds
97,804
Total nilai wajar melalui
laporan laba rugi
3,704,208
Available-for-sale
Rupiah
1,057,766
Certificates of Bank Indonesia
887,938 Certificates Deposits of Bank Indonesia
724,022
Mutual funds
164,876
Negotiable Certificates of Deposits
209,229
Subordinate bonds
Bonds
Medco Energi Internasional
96,864
Bond III Tahun 2012
74,828
OCBC NISP 1C 2016
Bank UOB Indonesia I
69,433
Tahun 2015 Seri C
48,309
Bank BII Bonds II Seri B 2012
29,915
Bank BTPN 3A-2013
29,538 Indosat Tahap II Tahun 2015 Seri C
23,456
Obligasi Jasa Marga XIV
19,766 Indosat Tahap II Tahun 2015 Seri E
CIMB Niaga Auto Finance
19,325
Tahun 2012 Seri B
17,869 Indosat Tahap II Tahun 2015 Seri B
17,444
Bank Tabungan Negara Seri XII
OCBC NISP Tahap I
15,963
Tahun 2013 Seri C
14,690
Telkom Tahap I Tahun 2015 Seri B
10,430
Indosat VIII Tahun 2012 Seri A
Perum Pegadaian Tahap I
9,887
Tahun 2013 Seri B
Obligasi Berkelanjutan I
7,995
Danareksa Tahap II Seri A
4,982
Indosat Tahap I Tahun 2015 Seri B
Mitra Adiperkasa Tahap III
4,976
Tahun 2014 Seri A
4,801 Bank BTN Tahap I Tahun 2015 Seri B
4,748
PLN Tahap II Tahun 2013
4,744 Bank BTN Tahap I Tahun 2015 Seri C
PT Perkebunan Nusantara X
4,573
Tahun 2013
22,719
Others
Beragam/Various
idAAidAAA
idAAA
idAAidAA
idAAA
idAAA
idAA
idAAA
idAAA
idAAA
idAAA
idA
idAAA
idAAidAA
idAAA
AA(idn)
idBBB+
Beragam/Various
3,601,086
Halaman - 90 - Page
8.
EFEK-EFEK (lanjutan)
d.
8.
d.
By rating (continued)
2015
Pemeringkat/
Agencies
Peringkat/
Rating
Nilai tercatat/
Carrying Value
Available-for-sale (continued)
-
36,938
S&P
S&P
Moodys
Moodys
Moodys
Fitch
Moodys
Moodys
Moodys
S&P
Moodys
Fitch
Fitch
Moodys
Moodys
S&P
S&P
Beragam/Various
BB+
BB+
Baa3
Baa3
Baa2
BBB+
Ba1
Baa2
Baa2
BB+
Baa2
ABBB+
Aa3
Baa2
AA
Beragam/Various
273,066
73,135
62,894
59,315
58,974
58,626
58,242
57,035
55,571
55,554
53,719
47,907
44,674
34,094
29,605
27,628
27,278
3,476
Foreign currencies
Mutual funds
Bonds
Pelindo II
Pertamina 2023
PT Pertamina Persero
Merrill Lynch USA
M&T Bank USA
Wachovia Bank USA
Bank Boston USA
JP Morgan Chase USA
Suntrust USA
EIBINDO
Huntington USA
Hutch Whamp Int 09 Ltd
Bangkok Bank, Bangkok
Korea Development Bank
ICBC Asia
CIMB Bank BHD
Shinhan Bank
Others
1,117,731
Total tersedia untuk dijual
4,718,817
Rupiah
Obligasi subordinasi
Obligasi
Obligasi I Protelindo tahun 2014
Fitch
MTN I Intan Baruprana Finance
Tahun 2014
ICRA
Obligasi Berkelanjutan Garuda
Indonesia Tahap 1
Fitch
Obligasi Berkelanjutan II Bank BTN
Tahap I Seri A
Fitch
Sukuk Ijarah Berkelanjutan I Indosat
Tahap II Tahun 2015 Seri B
Pefindo
Sukuk Ijarah XL Axiata Tahap I
Tahun 2015
Pefindo
Obligasi Berkelanjutan I Bank BII
Tahap II Tahun 2012 SR B
Fitch
Sukuk Mudharabah Berkelanjutan II
Adira Finance Tahap I Tahun 2015
Pefindo
Sukuk Ijarah Indosat V Tahun 2012
Pefindo
Sukuk Ijarah Berkelanjutan I
Summarecon Agung
Tahap II 2014
Pefindo
Obligasi Berkelanjutan I Bank BTPN
Tahap II Tahun 2012 Seri B
Fitch
Sukuk Ijarah PLN II Tahun 2007
Pefindo
Obligasi Berkelanjutan I Bank Panin I
Tahun 2012
Pefindo
Sukuk Mudharabah II Mayora Indah
Tahun 2012
Pefindo
Obligasi Berkelanjutan Adira
Dinamika Tahap 1 Tahun 2011
Pefindo
Obligasi PLN VIII Tahun 2006 Seri A
Pefindo
Obligasi Berkelanjutan I Bank CIMB
Niaga Tahap I Tahun 2012
Fitch
Obligasi Perum Pegadaian XI Tahun
2006 Seri B
Pefindo
Lainnya
Beragam/Various
144,895
AA-(idn)
500,000
(Idr)BBB+
300,000
BBB+(idn)
136,000
AA(idn)
120,000
idAAA(sy)
50,000
AAA(idn)
50,000
AA+(idn)
29,358
idAAA(sy)
idAAA(sy)
25,000
18,889
idA+(sy)
15,000
AA+(idn)
idAAA(sy)
14,952
14,000
idAA
10,002
idAA-(sy)
12,964
idAAA
idAAA
5,006
5,000
AAA(idn)
4,896
idAA+
Beragam/Various
3,024
26,418
Rupiah
Subordinate bonds
Bonds
Obligasi I Protelindo tahun 2014
MTN I Intan Baruprana Finance
Tahun 2014
Obligasi Berkelanjutan Garuda
Indonesia Tahap 1
Obligasi Berkelanjutan II Bank BTN
Tahap I Seri A
Sukuk Ijarah Berkelanjutan I Indosat
Tahap II Tahun 2015 Seri B
Sukuk Ijarah XL Axiata Tahap I
Tahun 2015
Obligasi Berkelanjutan I Bank BII
Tahap II Tahun 2012 SR B
Sukuk Mudharabah Berkelanjutan II
Adira Finance Tahap I Tahun 2015
Sukuk Ijarah Indosat V Tahun 2012
Sukuk Ijarah Berkelanjutan I
Summarecon Agung
Tahap II 2014
Obligasi Berkelanjutan I Bank BTPN
Tahap II Tahun 2012 Seri B
Sukuk Ijarah PLN II Tahun 2007
Obligasi Berkelanjutan I Bank Panin I
Tahun 2012
Sukuk Mudharabah II Mayora Indah
Tahun 2012
Obligasi Berkelanjutan Adira
Dinamika Tahap 1 Tahun 2011
Obligasi PLN VIII Tahun 2006 Seri A
Obligasi Berkelanjutan I Bank CIMB
Niaga Tahap I Tahun 2012
Obligasi Perum Pegadaian XI Tahun
2006 Seri B
Others
1,485,404
Mata uang asing
Obligasi
Majapahit Holding BV
55,374
Foreign currencies
Bonds
Majapahit Holding BV
1,540,778
Total efek-efek
Cadangan kerugian penurunan nilai
9,963,803
(36,309)
Efek-efek - neto
9,927,494
Pefindo
AA+
Halaman - 91 - Page
8.
EFEK-EFEK (lanjutan)
d.
8.
d.
By rating (continued)
2014
Pemeringkat/
Agencies
Peringkat/
Rating
Nilai tercatat/
Carrying Value
Beragam/Various
Beragam/Various
Beragam/Various
2,751,019
48,710
11,562
135,397
2,946,688
18,693
Rupiah
Mutual funds
Bonds
Subordinate bonds
Other securities
Foreign currencies
Mutual funds
18,693
Total nilai wajar melalui
laporan laba rugi
Tersedia untuk dijual
Rupiah
Sertifikat Deposito Bank Indonesia
Sertifikat Bank Indonesia
Reksadana
Obligasi subordinasi
Obligasi
PT Telekomunikasi Indonesia
(Persero) Tbk Bonds II Seri
A Tahun 2010
Medco Energi Internasional
Bond III Tahun 2012
OCBC NISP 1C 2016
BW Plantation Tbk Bond I 2015
Bank BTPN Bonds II Seri B 2012
Bank BII Bonds II Seri A 2012
Bank BII Bonds II Seri B 2012
Bank Sulut Bond IV Tahun 2010
CIMB Niaga Auto Finance
Tahun 2012 Seri A
Bank BTPN 3A-2013
Perum Pegadaian
Bonds II Seri B Tahun 2015
BEXI I C
Obligasi Jasa Marga XIV
Seri JM-10 Tahun 2020
OCBC NISP
Bond I Seri C Tahun 2020
Bank CIMB Niaga Bond I
Seri B 2012
Bank BTN Bonds XII Tahun 2006
PT Pegadaian (Persero)
PT Indosat
Sukuk Sub Mudharabah BII
Berkelanjutan I Tahun 2014
PLN
Bank Permata
Danareksa (Persero) Bond I
Seri A
Lainnya
2,965,381
Beragam /various
Beragam /various
5,147,893
617,232
664,567
100,208
Pefindo
idAAA
145,661
Pefindo
Pefindo
Pefindo
Pefindo
Pefindo
Pefindo
Pefindo
idAAidAAA
idBBB+
idAAidAAA
idAAA
idA-
96,446
73,480
68,329
54,544
49,494
47,819
45,323
Pefindo
Pefindo
idAAA
idAA-
39,491
29,367
Pefindo
Pefindo
idAA+
idAAA
28,953
25,115
Pefindo
idAA
23,594
Pefindo
idAAA
19,595
Pefindo
Pefindo
Pefindo
Pefindo
idAAA
idAA
idAA+
idAAA
19,190
17,793
14,194
10,458
Pefindo
Pefindo
Pefindo
idAAA(sy)
idAA+
idAAA
10,044
9,144
9,070
Pefindo
Beragam/Various
idA
Beragam/Various
7,870
28,026
7,402,900
Halaman - 92 - Page
8.
EFEK-EFEK (lanjutan)
d.
8.
d.
By rating (continued)
2014
Pemeringkat/
Agencies
Peringkat/
Rating
Nilai tercatat/
Carrying Value
Available-for-sale (continued)
-
15,353
Moodys
Fitch
Fitch
S&P
Fitch
Fitch
S&P
Fitch
S&P
Moodys
Fitch
Moodys
Moodys
Moodys
Moodys
Pefindo
Fitch
Moodys
Moodys
Pefindo
Moodys
Beragam/Various
Baa3
A
BBBBBB+
AABBB
BBBBB+
BB+
Baa3
BB+
A3
A3
A3
A3
idAA+
AA3
A1
idAA+
A3
Beragam/Various
66,272
62,045
59,758
55,426
55,349
52,636
51,553
51,398
50,895
50,615
49,540
49,160
44,796
40,440
40,148
39,355
26,420
24,948
24,413
13,025
3,438
134
Foreign currencies
Mutual funds
Bonds
Pertamina 2023
Morgan Stanley
PT Pertamina Persero
Merril Lynch
Korea Development Bank
JP Morgan Chase USA
M & T Bank
Huntington USA
Suntrust Capital I
EIBINDO
Bank Boston USA
Wachovia Bank USA
Hutch Whamp Int 09 Ltd
Bank of China
Bangkok Bank, Bangkok
Indosat Palapa, Ams 10
ICBC Asia
CIMB Bank BHD
Shinhan Bank
Majapahit Holding BV
Amresco USA
Others
927,117
Total tersedia untuk dijual
8,330,017
Rupiah
Obligasi subordinasi
Beragam /various
Obligasi
Protelindo I 2014
Moodys
Intan Baruprana Finance
Pefindo
Garuda Indonesia IA 2018
Fitch
Titan Petrokimia I/2009
Fitch
Sukuk Ijarah Indosat V Tahun 2015
Pefindo
Sukuk Ijarah Berkelanjutan I
Summarecon Agung II 2014
Pefindo
Bank Mandiri
Pefindo
PLN II/2007
Pefindo
Sukuk Mudharabah II Mayora Indah
Pefindo
Lainnya
Beragam/Various
Beragam /various
96,493
Ba2
idBBB+
idA
idA+
idAA+(sy)
500,000
300,000
136,000
31,353
20,885
idA+(sy)
idAA+
idAAA(sy)
idAA-(sy)
Beragam/Various
15,000
15,000
14,000
12,939
25,979
Rupiah
Subordinate bonds
Bonds
Protelindo I 2014
Intan Baruprana Finance
Garuda Indonesia IA 2018
Titan Petrokimia I/2009
Sukuk Ijarah Indosat V Tahun 2015
Sukuk Ijarah BKLJT I
Summarecon Agung II 2014
Bank Mandiri
PLN II/2007
Sukuk Mudharabah II Mayora Indah
Others
1,167,649
Mata uang asing
Majapahit Holding BV
Pefindo
idAA+
50,251
Foreign currencies
Majapahit Holding BV
1,217,900
Total held-to-maturity
230,000
Rupiah
Promes
230,000
Total efek-efek
Cadangan kerugian penurunan nilai
12,743,298
(5,002)
Efek-efek - neto
12,738,296
Halaman - 93 - Page
8.
EFEK-EFEK (lanjutan)
e.
8.
2015
Pokok/
Principal
Lancar
Kurang lancar
Macet
f.
2014
Cadangan
kerugian
penurunan nilai/
Allowance for
impairment losses
Pokok/
Principal
9,610,622
353,000
181
2,586
33,723
-
12,414,685
328,477
136
1,656
3,346
-
9,963,803
36,309
12,743,298
5,002
f.
2015
Saldo awal
Penyisihan/(pembalikan)
selama tahun berjalan
Penyesuaian karena penjabaran
mata uang asing
5,002
14,435
27,633
(247)
3,674
(9,186)
Saldo akhir
36,309
5,002
Beginning balance
Allowance/(reversal)
during the year
Foreign exchange translation
adjustments
Ending balance
g.
Dolar
Amerika Serikat/
United States
Dollar
%
Rupiah
%
Suku Bunga Kontrak:
2015
2014
0.09 - 13.60
6.05 - 13.60
0.08 - 13.10
0.25 - 7.75
Contractual Rate:
2015
2014
6.85 - 12.75
6.05 - 13.57
0.86 - 10.10
0.61 - 10.10
2014
9.
Pass
Substandard
Loss
g.
Cadangan
kerugian
penurunan nilai/
Allowance for
impairment losses
9.
2015
Rupiah
Surat Keterangan Berdokumen
Dalam Negeri (SKBDN)
Wesel Ekspor
Tagihan lainnya:
- Open account financing
393,323
190,481
280,926
21,273
2,771,480
1,261,821
3,355,284
1,564,020
Halaman - 94 - Page
Rupiah
Domestic Documentary
Letters of Credit
Export Bills
Other receivables:
Open account financing -
9.
9.
2015
Mata uang asing
Wesel Ekspor
Surat Keterangan Berdokumen
Dalam Negeri (SKBDN)
Tagihan lainnya:
- Open account financing
- Tagihan transaksi L/C Sight
2014
1,587,892
237,685
351
578
79,506
3,834,790
148,660
351,429
5,502,539
738,352
Total
Cadangan kerugian
penurunan nilai
8,857,823
2,302,372
Neto
8,831,444
(26,379)
Net
based
on
2014
3,355,284
1,564,020
Rupiah
5,073,755
427,166
370
1,248
736,070
760
1,522
Foreign currencies
United States Dollar
Chinese Yuan
Euro
Japanese Yen
5,502,539
738,352
Total
Cadangan kerugian
penurunan nilai
8,857,823
2,302,372
Neto
8,831,444
(26,379)
Berdasarkan hubungan
2,301,311
b.
8,857,823
Neto
8,831,444
By relationship
2,302,372
(26,379)
Third parties
Allowance for
impairment losses
(1,061)
2,301,311
c.
Net
2015
Lancar
Net
2014
Pihak ketiga
Cadangan kerugian
penurunan nilai
Pokok/
Principal
Total
Allowance for
impairment losses
(1,061)
2015
c.
Total
Allowance for
impairment losses
2,301,311
2015
Rupiah
Foreign currencies
Export Bills
Domestic Documentary
Letters of Credit
Other receivables:
Open account financing L/C Sight receivables -
(1,061)
b.
2014
Cadangan
kerugian
penurunan nilai/
Allowance for
impairment losses
Pokok/
Principal
Cadangan
kerugian
penurunan nilai/
Allowance for
impairment losses
8,857,823
(26,379)
2,302,372
(1,061)
8,857,823
(26,379)
2,302,372
(1,061)
Halaman - 95 - Page
Pass
9.
9.
2014
Saldo awal
Penyisihan selama tahun berjalan
Penyesuaian karena penjabaran
mata uang asing
1,061
31,346
5,484
4,666
(6,028)
(9,089)
Saldo akhir
26,379
1,061
e.
Dolar
Amerika Serikat/
United States
Dollar
%
Rupiah
%
2015
2014
0.00 - 9.00
8.62 - 9.62
Euro
%
3.67 - 5.36
a.
2015
2,085,978
185,265
730,245
6,027
2,271,243
736,272
8,227,851
400,707
11,569,434
225,735
8,628,558
11,795,169
Total
Cadangan kerugian
penurunan nilai
10,899,801
12,531,441
Neto
10,820,613
2015
2014
Rupiah
Debitur non-bank
Bank
Ending balance
0.00 - 2.00
3.67 - 5.36
Beginning balance
Allowance during the year
Foreign exchange translation
adjustment
(79,188)
Halaman - 96 - Page
(64,622)
12,466,819
Rupiah
Non-bank debtors
Banks
Foreign currencies
Non-bank debtors
Banks
Total
Allowance for
impairment losses
Net
a.
b.
2014
Rupiah
2,271,243
736,272
Rupiah
7,962,493
182,671
86,554
80,589
311,916
4,335
10,770,837
196,436
134,933
73,581
616,729
2,653
Foreign currencies
United States Dollar
Euro
Singapore Dollar
Japanese Yen
Chinese Yuan
Great Britain Pound Sterling
8,628,558
11,795,169
Total
Penyisihan kerugian
penurunan nilai
10,899,801
12,531,441
Neto
10,820,613
12,466,819
Net
(79,188)
Berdasarkan hubungan
b.
By relationship
As of 31 December 2015 and 2014,
acceptances receivable are all with third
parties.
(64,622)
Total
Allowance for
impairment losses
c.
2015
Pokok/
Principal
Lancar
Dalam perhatian khusus
Kurang lancar
d.
2014
Cadangan
kerugian
penurunan nilai/
Allowance for
impairment losses
Pokok/
Principal
10,820,668
2,496
76,637
(52,511)
(849)
(25,828)
12,531,441
-
(64,622)
-
10,899,801
(79,188)
12,531,441
(64,622)
d.
2015
Saldo awal
Penyisihan/(pembalikan) selama
tahun berjalan
Penyesuaian karena penjabaran
mata uang asing
Pass
Special mention
Substandard
Saldo akhir
Cadangan
kerugian
penurunan nilai/
Allowance for
impairment losses
for
2014
64,622
70,093
45,695
(16,200)
(31,129)
10,729
79,188
64,622
Ending balance
Halaman - 97 - Page
Beginning balance
Cadangan
(lanjutan)
kerugian
penurunan
nilai
d.
for
impairment
losses
Allowance
(continued)
a.
a.
2015
Instrumen
Jumlah nosional
mata uang asing
(jumlah penuh)/
Notional amount
foreign currency
(full amount)
Liabilitas
derivatif/
Derivatives
payable
Instruments
120,318,000
15,239,874
189
(200)
(4,987)
121,994,892
15,319
(1,636)
109,363,588
11,624,748
4,213,017,080
576,175,874
2,085
21
17,103
(35)
(280)
(144,717)
2,500,000
839,818,772
196,720
(374)
(20,681)
2,100,000
56,793,472
149
(41)
(580)
2,100,000
46,796,896
43
361
(93)
338,815,726
208,711
(987,933)
440,701
(1,161,557)
Halaman - 98 - Page
a.
2014
Instrumen
Terkait Nilai Tukar
Kontrak berjangka - beli
JPY
USD
Kontrak berjangka - jual
JPY
SGD
USD
Swap mata uang asing - beli
HKD
JPY
USD
Swap mata uang asing - jual
AUD
USD
Spot mata uang asing - beli
AUD
SGD
USD
Spot mata uang asing - jual
JPY
USD
Terkait Nilai Tukar dan Suku Bunga
Swap mata uang asing dan
suku bunga
USD
Jumlah nosional
mata uang asing
(jumlah penuh)/
Notional amount
foreign currency
(full amount)
Liabilitas
derivatif/
Derivatives
payable
Instruments
147,725,000
28,444,000
28,533
26
(9,229)
-
172,696,000
330,876
12,987,595
78
611
(4)
(546)
19,390,283
4,780,955,000
321,063,850
2
1,146
(5)
(253)
(11,772)
4,000,000
648,500,000
64,207
(31)
(2,775)
30,000
65,000
48,170,000
87
(1)
(1)
(1,206)
10,000,000
56,090,000
2,150
(1)
(72)
68,253
(635,713)
165,093
(661,609)
337,767,143
Halaman - 99 - Page
a.
2015
2014
Saldo awal
Perubahan nilai wajar
Saldo akhir
(43,492)
43,492
-
b.
2015
Tagihan derivatif
Pihak ketiga
Liabilitas derivatif
Pihak ketiga
By relationship
2014
440,701
165,093
(1,161,557)
Ending balance
Manajemen
berpendapat
bahwa
tidak
diperlukan cadangan kerugian penurunan nilai.
b. Berdasarkan hubungan
Beginning balance
Changes in fair value
(661,609)
Derivatives receivable
Third parties
Derivatives payable
Third parties
12. LOANS
a.
a.
Rupiah
Modal kerja
Konsumen
Investasi
Sindikasi
Karyawan
Program pemerintah
2015
2014
124,065,512
64,034,181
59,552,179
28,661,601
3,312,696
771,899
110,984,232
57,391,599
48,880,476
15,538,674
3,023,097
799,710
280,398,068
236,617,788
Rupiah
Working capital
Consumer
Investment
Syndicated
Employee
Government programs
a.
2015
Mata uang asing
Modal kerja
Investasi
Sindikasi
Konsumen
2014
28,313,176
13,159,453
4,078,102
156,350
27,405,852
10,200,256
3,263,995
134,390
45,707,081
41,004,493
Total
Cadangan kerugian
penurunan nilai
326,105,149
277,622,281
Neto
314,066,531
(12,038,618)
(6,970,295)
Rupiah
Mata uang asing
Dolar Amerika Serikat
Yen Jepang
Dolar Singapura
Dolar Hong Kong
Euro
Pound Sterling Inggris
Foreign currencies
Working capital
Investment
Syndicated
Consumer
Total
Allowance for
impairment losses
270,651,986
Net
Perincian
pinjaman
yang
diberikan
berdasarkan mata uang adalah sebagai
berikut:
b.
2015
2014
280,398,068
236,617,788
Rupiah
45,316,557
123,515
89,845
75,393
43,342
58,429
40,634,934
152,390
114,455
48,258
43,134
11,322
Foreign currencies
United States Dollar
Japanese Yen
Singapore Dollar
Hong Kong Dollar
Euro
Great Britain Pound Sterling
45,707,081
41,004,493
Total
Penyisihan kerugian
penurunan nilai
326,105,149
277,622,281
Neto
314,066,531
(12,038,618)
Berdasarkan hubungan
(6,970,295)
270,651,986
b.
2015
Total
Allowance for
impairment losses
Net
By relationship
2014
Pihak berelasi
Related parties
Rupiah
Konsumen
Modal kerja
Investasi
Karyawan
53,020
20,737,422
27,595,939
30,981
50,555
20,903,857
15,841,794
25,286
Rupiah
Consumer
Working capital
Investment
Employee
48,417,362
36,821,492
b.
2015
By relationship (continued)
2014
Pihak ketiga
Rupiah
Modal kerja
Konsumen
Investasi
Sindikasi
Karyawan
Program pemerintah
Rupiah
Working capital
Consumer
Investment
Syndicated
Employee
Government programs
103,328,090
63,981,161
31,956,240
28,661,601
3,281,715
771,899
90,080,375
57,341,044
33,038,682
15,538,674
2,997,811
799,710
231,980,706
199,796,296
28,313,176
13,159,453
4,078,102
156,350
27,405,852
10,200,256
3,263,995
134,390
45,707,081
41,004,493
277,687,787
240,800,789
Total
Cadangan kerugian
penurunan nilai
326,105,149
277,622,281
Total
Allowance for
impairment losses
Neto
314,066,531
c.
Third parties
(12,038,618)
(6,970,295)
270,651,986
c.
2015
Rupiah
Perindustrian
Perdagangan, restoran dan hotel
Pertanian
Jasa dunia usaha
Pengangkutan, pergudangan
dan komunikasi
Konstruksi
Listrik, gas dan air
Pertambangan
Jasa pelayanan sosial
Lain-lain
2014
44,271,608
41,231,777
23,519,416
20,692,225
22,747,753
15,909,064
11,470,100
2,439,529
2,595,315
68,425,794
19,504,388
11,742,030
8,594,461
3,732,237
1,955,556
61,374,090
280,398,068
236,617,788
12,353,941
11,016,933
5,989,133
5,105,388
2,050,049
769,449
14,652,013
6,759,686
5,734,629
4,751,334
2,124,700
835,660
1,060,821
322,893
197,237
6,841,237
825,622
349,234
4,971,615
45,707,081
41,004,493
Total
Cadangan kerugian
penurunan nilai
326,105,149
277,622,281
Neto
314,066,531
(12,038,618)
Net
By economic sector
55,371,820
47,906,357
28,117,344
25,414,992
Foreign currencies
Working capital
Investment
Syndicated
Consumer
(6,970,295)
270,651,986
Rupiah
Manufacturing
Trading, restaurants and hotels
Agriculture
Business services
Transportation, warehousing
and communications
Construction
Electricity, gas and water
Mining
Social services
Others
Foreign currencies
Mining
Manufacturing
Electricity, gas and water
Business services
Trading, restaurants and hotels
Agriculture
Transportation, warehousing
and communications
Construction
Social services
Others
Total
Allowance for
impairment losses
Net
d.
2015
Pokok/
Principal
Lancar
Dalam perhatian khusus
Kurang lancar
Diragukan
Macet
e.
2014
Cadangan
kerugian
penurunan nilai/
Allowance for
impairment
losses
Pokok/
Principal
307,862,525
9,533,014
2,722,628
848,223
5,138,759
(4,394,115)
(1,965,618)
(1,306,213)
(310,942)
(4,061,730)
264,621,953
7,563,588
391,745
851,119
4,193,876
(1,620,224)
(1,102,881)
(194,158)
(539,641)
(3,513,391)
326,105,149
(12,038,618)
277,622,281
(6,970,295)
e.
Pokok/
Principal
Total
Pass
Special mention
Substandard
Doubtful
Loss
2015
Perdagangan,
restoran dan hotel
Perindustrian
Pertambangan
Jasa dunia usaha
Konstruksi
Pengangkutan, pergudangan
dan komunikasi
Pertanian
Jasa pelayanan sosial
Listrik, gas dan air
Lain-lain
Cadangan
kerugian
penurunan nilai/
Allowance for
impairment
losses
2014
Cadangan
kerugian
penurunan nilai/
Allowance for
impairment
losses
Pokok/
Principal
Cadangan
kerugian
penurunan nilai/
Allowance for
impairment
losses
1,844,724
1,791,522
1,285,364
729,834
614,729
(1,211,834)
(1,288,138)
(875,341)
(311,540)
(523,827)
1,643,560
986,958
271,094
440,204
536,405
(1,193,482)
(903,869)
(263,877)
(337,297)
(482,801)
587,746
239,869
12,842
12,691
1,590,289
(288,944)
(192,309)
(7,469)
(3,052)
(976,431)
225,113
293,901
25,346
6,762
1,007,397
(170,712)
(231,007)
(18,844)
(3,315)
(641,986)
Trading, restaurants
and hotels
Manufacturing
Mining
Business services
Construction
Transportation, warehousing
and communications
Agriculture
Social services
Electricity, gas and water
Others
8,709,610
(5,678,885)
5,436,740
(4,247,190)
Total
Rupiah
%
g.
Dolar Singapura/
Singapore Dollar
%
Euro
%
Bunga kontrak
2015
2014
4.09 - 22.00
5.00 - 22.00
5.00 - 7.25
6.00 - 9.75
2.50
(LIBOR+1.80%)
7.00
6.50 - 8.00
Contractual rates
2015
2014
Bunga efektif
2015
2014
7.20 - 41.12
5.52 - 34.56
4.68 - 7.08
6.72 - 8.28
2.50
(LIBOR+1.80%)
7.10 - 7.25
6.48 - 7.20
g.
Restructured loans
Below is the type and amount of restructured
loans as of 31 December 2015 and 2014:
2014
3,179,700
933,468
6,344,553
497,107
11,183,043
4,932,955
Total
Cadangan kerugian
penurunan nilai
20,707,296
6,363,530
(3,530,018)
(1,695,756)
Neto
17,177,278
4,667,774
*)
*)
Total
Allowance for
impairment losses
Net
Lancar
Dalam perhatian khusus
Kurang lancar
Diragukan
Macet
14,441,801
2,483,985
2,092,868
49,219
1,639,423
4,565,600
624,048
54,653
110,693
1,008,536
Pass
Special mention
Substandard
Doubtful
Loss
Total
Cadangan kerugian
penurunan nilai
20,707,296
6,363,530
(3,530,018)
(1,695,756)
Total
Allowance for
impairment losses
Neto
17,177,278
4,667,774
Net
Pinjaman sindikasi
h.
Syndicated loans
2015
% Partisipasi
2014
27.00% - 55.00%
27.00% - 55.00%
i.
2014
0.03% - 64.43%
0.03% - 64.43%
i.
Saldo awal
Penyisihan selama
tahun berjalan
Penerimaan kembali pinjaman
yang telah dihapusbukukan
Penghapusan selama
tahun berjalan
Penyesuaian karena
penjabaran mata uang asing
Saldo akhir
Saldo akhir
2015
Kolektif/
Collective
for
Total
2,807,221
4,163,074
6,970,295
Beginning balance
2,204,722
5,014,092
7,218,814
81,666
104,421
186,087
(335,078)
16,749
112,778
129,527
4,775,280
7,263,338
12,038,618
Ending balance
Individu/
Individual
Saldo awal
Penyisihan selama
tahun berjalan
Penerimaan kembali pinjaman
yang telah dihapusbukukan
Penghapusan selama
tahun berjalan
Penyesuaian karena
penjabaran mata uang asing
% Participation
% Participation
(2,131,027)
2014
Kolektif/
Collective
(2,466,105)
Total
2,970,728
3,909,308
6,880,036
Beginning balance
999,586
2,667,873
3,667,459
63,456
172,824
236,280
(1,214,427)
(2,426,681)
(3,641,108)
(12,122)
(160,250)
(172,372)
2,807,221
4,163,074
6,970,295
Cadangan
(lanjutan)
kerugian
penurunan
i.
Kredit dihapusbukukan
j.
l.
impairment
losses
for
Allowance
(continued)
k.
l.
l.
a.
2015
Nilai
Nominal/
Nominal
Value
2014
Nilai
Tercatat/
Carrying
Value
Nilai
Nominal/
Nominal
Value
Nilai
Tercatat/
Carrying
Value
289,918
65,135
65,536
Rupiah
Fixed rate
Floating rate
6,500
6,053
302,315
295,971
65,135
65,536
161,285
160,791
Foreign currencies
Fixed rate
463,600
456,762
65,135
65,536
Available-for-sale
13,857,459
12,692,682
12,604,902
11,531,560
Rupiah
Fixed rate
12,645,950
12,598,921
15,335,583
15,326,020
Floating rate
26,503,409
25,291,603
27,940,485
26,857,580
9,024,808
9,046,210
5,459,277
5,693,243
Foreign currencies
Fixed rate
35,528,217
34,337,813
33,399,762
32,550,823
Total available-for-sale
a.
2015
Nilai
Nominal/
Nominal
Value
Dimiliki hingga jatuh tempo
Rupiah
Tingkat bunga tetap,
setelah diskonto/premi
yang belum diamortisasi,
sebesar Rp559.801
per 31 Desember 2015
dan Rp525.019
per 31 Desember 2014
Tingkat bunga
mengambang
2014
Nilai
Tercatat/
Carrying
Value
Nilai
Nominal/
Nominal
Value
Nilai
Tercatat/
Carrying
Value
Held-to-maturity
Rupiah
12,851,762
12,239,428
11,564,024
11,038,828
Fixed rate,
net of unamortized
discount/premium of
Rp559,801as of
31 December 2015 and Rp525,019
as of 31 December 2014
2,000
2,191
7,000
7,177
Floating rate
12,853,762
12,241,619
11,571,024
11,046,005
26,857,580
Foreign currencies
Fixed rate,
net of unamortized
discount/premium of Rp7
as of 31 December 2015
and Rp43 as of
31 December 2014
186,133
186,125
167,390
167,433
13,039,895
12,427,744
11,738,414
11,213,438
Total held-to-maturity
49,031,712
47,222,319
45,203,311
43,829,797
Jumlah
Obligasi
Pemerintah
yang
dikelompokkan sebagai tersedia untuk dijual
dan dijual selama tahun berjalan adalah
sebagai berikut:
Total dijual/
Sold
Nilai nominal/
Nominal value
Tahun yang berakhir pada tanggal
31 Desember 2015
Tahun yang berakhir pada tanggal
31 Desember 2014
of
the
to
31
Harga jual/
Selling price
1,701,074
1,644,373
1,718,582
2,763,505
2,763,505
2,930,318
b.
a.
b.
2015
2014
Diperdagangkan
Obligasi tingkat bunga tetap
27/02/2016 15/04/2043
21/09/2015 15/03/2034
Trading
Fixed rate bonds
15/01/2016 15/04/2043
08/01/2015 15/04/2043
Available-for-sale
Fixed rate bonds
25/03/2016 25/07/2020
25/04/2015 25/07/2020
27/02/2016 15/02/2044
15/06/2015 15/02/2044
c.
c.
Dolar
Amerika Serikat/
United States Dollar
%
Rupiah
%
4.45 - 12.90
3.30 - 14.28
0.25 - 11.63
0.25 - 10.50
2.25 - 3.25
2.25 - 3.25
6.60 - 12.15
3.31 - 12.05
0.06 - 6.15
0.31 - 9.28
1.08 - 1.64
1.08 - 4.35
d.
Rupiah
%
2015
2014
5.31 - 8.75
5.97 - 6.34
2015
2014
14. SECURITIES
PURCHASED
AGREEMENTS TO RESELL
UNDER
Counterparty
Jenis
Sekuritas/
Type of
Securities
OBN
OBN
Nilai
Nominal/
Nominal
Amount
Tanggal Dimulai/
Start Date
Tanggal Jatuh
Tempo/
Maturity Date
21/12/2015
21/12/2015
01/02/2016
01/02/2016
200,000
200,000
400,000
Liabilitas
Penjualan
Kembali/
Resale
Liabilities
Pendapatan
Bunga yang
Belum
Direalisasi/
Unrealized
Interest
Nilai
Tercatat/
Carrying
Value
180,782
198,099
1,272
1,394
179,510
196,705
378,881
2,666
376,215
2014
Counterparty
Jenis
Sekuritas/
Type of
Securities
SDBI
SDBI
OBN
SDBI
SDBI
SDBI
SDBI
OBN
OBN
SDBI
SDBI
SDBI
SDBI
SDBI
SDBI
SDBI
SDBI
OBN
OBN
Nilai
Nominal/
Nominal
Amount
Tanggal Dimulai/
Start Date
Tanggal Jatuh
Tempo/
Maturity Date
29/12/2014
29/12/2014
09/12/2014
05/12/2014
05/12/2014
10/12/2014
17/12/2014
12/12/2014
10/12/2014
05/12/2014
08/12/2014
09/12/2014
10/12/2014
18/12/2014
11/12/2014
05/12/2014
11/12/2014
30/12/2014
30/12/2014
05/01/2015
12/01/2015
09/01/2015
05/01/2015
06/01/2015
12/01/2015
07/01/2015
08/01/2015
12/01/2015
05/01/2015
08/01/2015
08/01/2015
09/01/2015
08/01/2015
12/01/2015
05/01/2015
12/01/2015
06/01/2015
30/01/2015
1,000,000
1,000,000
500,000
500,000
500,000
500,000
500,000
300,000
300,000
300,000
200,000
200,000
200,000
200,000
150,000
150,000
100,000
100,000
100,000
6,800,000
Liabilitas
Penjualan
Kembali/
Resale
Liabilities
Pendapatan
Bunga yang
Belum
Direalisasi/
Unrealized
Interest
Nilai
Tercatat/
Carrying
Value
948,121
897,164
512,250
448,001
447,925
445,695
445,817
300,800
300,969
263,092
176,645
176,173
175,953
178,226
131,546
131,341
88,815
88,928
87,797
664
1,788
708
384
307
850
448
350
571
180
212
211
243
211
90
249
78
191
167
947,457
895,376
511,542
447,617
447,618
444,845
445,369
300,450
300,398
262,912
176,433
175,962
175,710
178,015
131,456
131,092
88,737
88,737
87,630
6,245,258
7,902
6,237,356
2014
1,082,404
65,299
50,225
434,713
943,926
68,638
40,562
339,116
1,632,641
1,392,242
Biaya Perolehan/
Cost
2015
Metode ekuitas
Prepaid rent
Insurance
Promotion
Others
2014
40,742
2015
40,742
(36,796)
Nilai Tercatat/
Carrying Value
2014
2015
(35,215)
2014
3,946
5,527
Equity method
56,554
56,614
Classified as available-for-sale
Total
60,500
62,141
Total
(24,707)
(24,707)
35,793
37,434
Penyertaan
jangka
panjang
kolektibilitas Bank Indonesia adalah:
berdasarkan
2015
Lancar
Macet
59,964
536
61,605
536
Current
Loss
Total
Cadangan kerugian
penurunan nilai
60,500
62,141
(24,707)
(24,707)
Total
Allowance for impairment
losses
35,793
37,434
Neto
Net
Saldo awal
Penyisihan selama tahun berjalan
24,707
-
21,994
2,713
Beginning balance
Allowance during the year
Neto
24,707
24,707
Net
Persentase Kepemilikan/
Percentage of Ownership
Nama Perusahaan
Metode ekuitas
PT Swadharma Surya Finance
Diklasifikasikan sebagai tersedia
untuk dijual
PT Sarana Bersama Pembiayaan
Indonesia
PT Kustodian Sentral Efek
Indonesia
PT Pemeringkat Efek
Indonesia (Persero)
PT Bursa Efek Indonesia
PT Bank Mizuho Indonesia
PT Bank Sumitomo Mitsui Indonesia
Kegiatan Usaha/
Business Activity
2015
Pembiayaan/Financing
Investasi/Investment
Lembaga penyelesaian efek/
Settlement and depository
Pemeringkat efek/
Credit rating agency
Bursa efek/Stock exchange
Bank/Banking
Bank/Banking
Companys Name
2014
25.00%
Equity method
PT Swadharma Surya Finance
25.00%
8.00%
8.00%
2.50%
2.50%
1.93%
1.20%
1.00%
0.52%
1.93%
2.07%
1.00%
0.52%
Classified as available-for-sale
PT Sarana Bersama Pembiayaan
Indonesia
PT Kustodian Sentral Efek
Indonesia
PT Pemeringkat Efek
Indonesia (Persero)
PT Bursa Efek Indonesia
PT Bank Mizuho Indonesia
PT Bank Sumitomo Mitsui Indonesia
2014
Piutang bunga
Piutang lain-lain
Agunan yang diambil alih setelah dikurangi
penyisihan kerugian penurunan nilai
sebesar Rp159.693 pada tanggal
31 Desember 2015 dan 2014
Piutang terkait transaksi ATM dan
kartu kredit
Persediaan kantor
Piutang premi asuransi
Lain-lain setelah dikurangi cadangan
kerugian penurunan nilai sebesar Rp27.504
pada tanggal 31 Desember 2015
(2014: Rp23.196)
2,020,966
595,130
1,460,505
333,895
364,897
13,247
362,447
256,438
8,762
559,807
331,027
4,763
873,471
666,671
Interest receivables
Other receivables
Foreclosed collateral, net of
allowance for impairment losses of
Rp159,693 as of
31 December 2015 and 2014
Receivables from transactions
related to ATM and credit card
Office supplies
Insurance premium receivables
Others, net of allowance for
impairment losses of Rp27,504
as of 31 December 2015
(2014: Rp23,196)
Total
4,482,111
3,369,915
Total
Manajemen
berpendapat
bahwa
cadangan
kerugian penurunan nilai yang dibentuk atas asetaset yang disebutkan di atas telah memadai.
Penambahan
dan
reklasifikasi/
Additions
and
reclassification
Pengurangan
dan
reklasifikasi/
Disposals
and
reclassification
Selisih
Penilaian
Kembali Aset
Tetap/
Increase
arising on
revaluation of
properties
1,766,479
2,772,014
1,397,450
584,143
(40,998)
10,565,500
377,613
Saldo awal/
Beginning
balance
Biaya perolehan
Tanah
Bangunan
Perlengkapan kantor dan
kendaraan bermotor
Saldo akhir/
Ending
balance
6,247,637
1,462,773
(85,360)
7,625,050
Cost
Land
Buildings
Office equipment
and motor vehicles
10,786,130
1,723,661
3,444,366
209,736
(126,358)
(631,978)
10,943,113
-
25,047,251
1,301,419
Total cost
Construction in progress
12,509,791
3,654,102
(758,336)
10,943,113
26,348,670
Akumulasi penyusutan
Bangunan
Perlengkapan kantor dan
kendaraan bermotor
1,517,600
235,211
(8,213)
4,770,141
548,100
(76,951)
6,287,741
783,311
(85,164)
6,222,050
13,729,429
3,692,772
Total cost
5,241,290
Accumulated depreciation
Buildings
Office equipment
and motor vehicles
5,592,076
20,756,594
(1,393,812)
350,786
(1,393,812)
2014
Saldo awal/
Beginning
balance
Biaya perolehan
Tanah
Bangunan
Perlengkapan kantor dan
kendaraan bermotor
Penambahan
dan
reklasifikasi/
Additions
and
reclassification
Pengurangan
dan
reklasifikasi/
Disposals
and
reclassification
Saldo akhir/
Ending
balance
5,837,506
444,121
(33,990)
6,247,637
Cost
Land
Buildings
Office equipment
and motor vehicles
10,243,179
938,057
580,665
807,806
(37,714)
(22,202)
10,786,130
1,723,661
Total cost
Construction in progress
11,181,236
1,388,471
(59,916)
12,509,791
Akumulasi penyusutan
Bangunan
Perlengkapan kantor dan
kendaraan bermotor
1,749,151
2,656,522
18,392
118,152
(1,064)
(2,660)
1,766,479
2,772,014
Total cost
1,356,107
165,576
(4,083)
1,517,600
4,311,560
486,681
(28,100)
4,770,141
Accumulated depreciation
Buildings
Office equipment
and motor vehicles
5,667,667
652,257
(32,183)
6,287,741
5,513,569
6,222,050
2014
60,252
(41,194)
9,048
(5,531)
19,058
3,517
Proceeds
Book value
Gain
a)
b)
c)
d)
e)
f)
a)
b)
c)
d)
e)
f)
Keuntungan/
(Kerugian)
Revaluasi/
Gain/(Loss)
Revaluation
Tanah
Bangunan
1,731,909
1,115,110
12,297,409
2,886,536
10,565,500
1,771,426
Land
Buildings
Jumlah
2,847,019
15,183,945
12,336,926
Total
Tabel di bawah ini menganalisis instrumen nonkeuangan yang dicatat pada nilai wajar
berdasarkan
tingkatan
metode
penilaian.
Perbedaan pada setiap tingkatan metode penilaian
dijelaskan sebagai berikut:
Tingkat 1
Harga kuotasian (tidak disesuaikan) dari
pasar aktif untuk aset atau liabilitas yang
identik.
Tingkat 2
Input selain harga yang dikutip dari pasar
yang disertakan pada tingkat 1 yang dapat
diobservasi untuk aset dan liabilitas, baik
secara langsung (yaitu sebagai suatu harga)
atau secara tidak langsung (sebagai turunan
dari harga).
Tingkat 3
Input untuk aset atau liabilitas yang tidak
didasarkan pada data pasar yang dapat
diobservasi (informasi yang tidak dapat
diobservasi).
Level 1
Quted price (unadjusted) in active markets
for identical assets or liabilities.
Level 2
Input other than quoted prices included
within level 1 that are observable for asset
and liabilities, either directly (that is, as a
price) or indirectly (derived from price).
Level 3
Input for asset or liability that are not based
on observable market data (unobservable
inputs).
Tingkat 2/
Level 2
Tingkat 3/
Level 3
Jumlah/
Total
12,297,409
2,886,536
12,297,409
2,886,536
Jumlah
15,183,945
15,183,945
Total
Tanah
Bangunan
Harga perolehan
Akumulasi penyusutan
1,731,269
Land
Buildings
Cost
Accumulated depreciation
2,737,843
(1,668,989)
1,068,854
2,800,123
a.
a.
60,027,724
122,828,002
110,909,822
54,650,791
110,799,457
91,556,669
293,765,548
257,006,917
Rupiah
Current accounts
Savings account
Time deposits
a.
2015
Mata uang asing
Giro
Tabungan
Deposito berjangka
Total
28,092,395
4,170,137
10,995,360
60,171,332
43,257,892
353,936,880
300,264,809
2015
Total
2014
30,735,635
6,536,310
22,899,387
Rupiah
Total
293,765,548
257,006,917
Rupiah
57,850,933
1,240,699
522,595
274,032
206,324
46,159
17,641
6,497
6,452
40,585,841
1,048,318
1,084,010
194,502
300,651
34,739
3,312
5,841
678
Foreign currencies
United States Dollar
Euro
Singapore Dollar
Great Britain Pound Sterling
Japanese Yen
Hong Kong Dollar
Chinese Yuan
Swiss Franc
Australian Dollar
60,171,332
43,257,892
353,936,880
300,264,809
Total
b.
a.
Berdasarkan hubungan
b.
2015
Pihak berelasi
Rupiah
Giro
Tabungan
Deposito berjangka
By relationship
2014
Related parties
Rupiah
Current accounts
Savings account
Time deposits
11,149,935
176,596
27,651,634
9,516,494
155,755
16,798,712
38,978,165
26,470,961
8,089,684
454,825
3,853,523
8,601,781
74,376
3,858,288
12,398,032
12,534,445
51,376,197
39,005,406
48,877,789
122,651,406
83,258,188
45,134,297
110,643,702
74,757,957
Third parties
Rupiah
Current accounts
Savings account
Time deposits
254,787,383
230,535,956
22,645,951
6,081,485
19,045,864
19,490,614
4,095,761
7,137,072
47,773,300
30,723,447
302,560,683
261,259,403
Total
353,936,880
300,264,809
Total
Foreign currencies
Current accounts
Savings account
Time deposits
Foreign currencies
Current accounts
Savings account
Time deposits
d.
c.
2015
2014
Tabungan BNI
Tabungan Haji
Tabungan Syariah
126,642,427
1,734,118
987,767
112,694,529
1,540,100
734,965
Total
129,364,312
114,969,594
Total
Simpanan
jaminan
yang
diblokir
dan
dijadikan
d.
2015
e.
2014
Giro
Tabungan
Deposito berjangka
12,521,705
10,968,809
4,487,274
10,558,023
8,926,375
3,460,546
Current account
Savings account
Time deposit
Total
27,977,788
22,944,944
Total
Rupiah
%
2015
2014
0.00 - 10.00
0.00 - 11.65
Dolar
Amerika Serikat/
United States
Dollar
%
e.
Dolar Singapura/
Singapore Dollar
%
0.00 - 1.50
0.00 - 2.60
0.00 - 0.50
0.00 - 0.50
Euro
%
0.00 - 0.50
0.00 - 0.35
2015
2014
a.
a.
Total
553,616
800,556
91,984
482,426
1,056,442
445,384
349,072
1,928,582
1,850,898
1,108,248
702,630
429,298
79,300
121,191
285,009
144,773
-
2,319,476
550,973
4,248,058
2,401,871
Rupiah
Interbank money market
Current accounts
Time deposits
Other deposits
Foreign currencies
Interbank money market
Current accounts
Time deposits
Other deposits
Total
a.
2015
Rupiah
Mata uang asing
Yen Jepang
Dolar Amerika Serikat
Dolar Singapura
Euro
Pound Sterling Inggris
Dolar Hong Kong
Lain-lain
Total
b.
on
2014
1,928,582
1,850,898
Rupiah
879,628
814,365
613,402
7,551
3,064
1,459
7
114,339
366,124
54,130
13,357
3,006
1
16
Foreign currencies
Japanese Yen
United States Dollar
Singapore Dollar
Euro
Great Britain Pound Sterling
Hong Kong Dollar
Others
2,319,476
550,973
4,248,058
2,401,871
Berdasarkan hubungan
b.
2015
Pihak berelasi
Rupiah
Pinjaman pasar uang antar bank
Giro
Deposito berjangka
based
Total
By relationship
2014
Related parties
Rupiah
Interbank money market
Current accounts
Time deposits
100,000
2,261
-
945
352,000
102,261
352,945
77,626
13,710
Foreign currencies
Current accounts
179,887
366,655
453,616
798,295
91,984
482,426
1,055,497
93,384
349,072
Third parties
Rupiah
Interbank money market
Current accounts
Time deposits
Other deposits
1,826,321
1,497,953
1,108,248
625,004
429,298
79,300
121,191
271,299
144,773
-
2,241,850
537,263
4,068,171
2,035,216
Total
4,248,058
2,401,871
Total
Foreign currencies
Interbank money market
Current accounts
Time deposits
Other deposits
Rupiah
%
2015
2014
d.
Simpanan
jaminan
0.00 - 8.25
0.00 - 9.50
yang
diblokir
dan
c.
Yen Jepang/
Japanese Yen
%
0.00 - 2.00
0.00 - 0.04
dijadikan
0.00 - 0.40
0.33 - 0.41
d.
2015
2015
2014
2014
Giro
Tabungan
Deposito berjangka
266,579
106,745
19,378
155,392
90,094
17,341
Current account
Savings account
Time deposit
Total
392,702
262,827
Total
Counterparty
Jenis
Sekuritas/
Type of
Securities
Nilai
Nominal/
Nominal
Amount
Tanggal Dimulai/
Start Date
Tanggal Jatuh
Tempo/
Maturity Date
Nilai
Pembelian
Kembali/
Buy Back
Value
Beban
Bunga yang
Belum
Diamortisasi/
Unamortized
Interest
Expenses
Nilai
Bersih/
Net
Value
OBN
1,699,000
06/08/2014
15/04/2017
1,437,995
28,446
1,409,549
OBN
1,696,950
19/08/2014
15/05/2018
1,455,967
49,091
1,406,876
387,000
24/06/2015
15/05/2016
OBN
3,782,950
348,195
1,478
346,717
3,242,157
79,015
3,163,142
2014
Counterparty
Jenis
Sekuritas/
Type of
Securities
OBN
OBN
Nilai
Nominal/
Nominal
Amount
1,696,950
1,699,000
Tanggal Dimulai/
Start Date
Tanggal Jatuh
Tempo/
Maturity Date
19/08/2014
06/08/2014
15/05/2018
15/04/2017
3,395,950
Nilai
Pembelian
Kembali/
Buy Back
Value
Beban
Bunga yang
Belum
Diamortisasi/
Unamortized
Interest
Expenses
Nilai
Bersih/
Net
Value
1,308,099
1,291,953
62,716
45,405
1,245,383
1,246,548
2,600,052
108,121
2,491,931
a.
2015
Rupiah
Bank
Kreditur non-bank
Total
2014
755,944
277,464
403,271
28,788
1,033,408
432,059
4,977,570
177,280
5,942,436
94,108
5,154,850
6,036,544
6,188,258
6,468,603
Rupiah
Banks
Non-bank creditors
Foreign currencies
Banks
Non-bank creditors
Total
2014
Rupiah
1,033,408
432,059
Rupiah
4,997,798
80,589
47,285
29,178
-
5,385,234
73,581
42,292
45,348
490,089
Foreign currencies
United States Dollar
Japanese Yen
Euro
Singapore Dollar
Chinese Yuan
5,154,850
6,036,544
6,188,258
6,468,603
Total
b.
Berdasarkan hubungan
b.
By relationship
As of 31 December 2015 and 2014,
acceptances payable are all with third parties.
Total
2014
Biaya kantor
Kewajiban sebagai bank penerbit
Lain-lain
378,089
237,578
301,462
238,262
172,253
249,077
Office expenses
Issuer bank liabilities
Others
Total
917,129
659,592
Total
25. PENYISIHAN
25. PROVISION
2015
2014
59,169
59,707
40,058
27,523
Total
99,227
87,230
Total
a.
2014
Saldo awal
Pembalikan selama tahun berjalan
59,707
(538)
59,707
-
Beginning balance
Reversal during the year
Saldo akhir
59,169
59,707
Ending balance
2015
b.
2014
Saldo awal
Penyisihan/(pembalikan) selama
tahun berjalan
Penyesuaian karena penjabaran
mata uang asing
27,523
44,385
15,509
(17,696)
Saldo akhir
40,058
(2,974)
834
27,523
Ending balance
Beginning balance
2014
4,832,346
1,212,653
589,749
98,186
108,506
51,880
220,695
469,769
3,201,086
1,043,253
376,316
199,130
51,870
45,991
201,265
99,867
Total
7,583,784
5,218,778
Total
27. PERPAJAKAN
a.
27. TAXATION
a.
2015
Prepaid taxes
2014
2,289,853
9,321
1,436,609
-
2,299,174
1,436,609
Utang pajak
b.
2015
2014
Corporate income tax
BNI
Article 29
Article 25
490,975
225,313
51,883
219,393
716,288
271,276
14
20,038
Subsidiaries
Article 29
716,302
291,314
Pajak lainnya
BNI
Entitas Anak
21,216
11,878
21,929
4,320
Other taxes
BNI
Subsidiaries
33,094
26,249
749,396
317,563
Total
Entitas Anak
Pasal 29
Total pajak penghasilan badan
Total
c.
Taxes payable
Beban pajak
c.
2015
Tax expense
2014
BNI
Kini
Tangguhan
2,886,135
(701,477)
2,558,849
23,147
BNI
Current
Deferred
2,184,658
2,581,996
Entitas Anak
Kini
Tangguhan
147,278
(6,320)
127,609
(14,674)
140,958
112,935
2,325,616
2,694,931
Total
Total
Subsidiaries
Current
Deferred
2014
11,466,148
13,524,310
Consolidated income
before income tax
2,325,889
2,726,198
25,239
(62,760)
6,254
27,558
(5,490)
(22,341)
2,325,616
2,694,931
c.
2015
2014
Grup
Laba konsolidasian
sebelum pajak penghasilan
Laba sebelum pajak penghasilan
dari Entitas Anak
11,466,148
(426,726)
The Group
Consolidated income
before income tax
Income before income tax
of Subsidiaries
10,812,955
13,097,584
25,880
44,623
Timing differences
Depreciation of fixed assets -
3,258,539
(252,293)
(599)
(14)
(4,959)
(71,787)
131,183
189,744
97,339
(26,007)
3,507,383
(115,734)
137,791
126,193
(4,421)
3,432
(233,311)
210,280
(116,464)
(197,495)
(3,272)
110,339
(187,606)
14,430,677
12,794,244
2015
Permanent differences
Employees fringe benefits (Reversal)/addition of allowance for impairment losses on
other assets
Incentive for MESOP replacement program
Gain on mutual funds Others -
13,524,310
(653,193)
Beda tetap
- Kenikmatan karyawan
- (Pembalikan)/penambahan cadangan
kerugian penurunan nilai - aset
lain-lain
- Program insentif pengganti MESOP
- Keuntungan atas reksadana
- Lain-lain
2014
Income tax based on the
applicable tax rates
20% x Rp14,430,677
20% x Rp12,794,244
2,886,135
-
2,558,849
2,886,135
(2,395,160)
2,558,849
(2,506,966)
490,975
51,883
c.
d.
c.
d.
Saldo awal/
Beginning
balance
Dikreditkan/
(dibebankan) ke
laporan laba rugi
komprehensif
konsolidasian/
Credited/
(charged) to
consolidated
statement of
comprehensive
income
Dibebankan
ke ekuitas/
Charged to
equity
Saldo akhir/
Ending
balance
(124,193)
274,196
651,708
26,237
(12,139)
66,676
19,468
416,980
93,127
13,728
(120)
(12,630)
(35,820)
(992)
5,176
598,937
701,477
80,988
527,515
288,294
510,107
(13,622)
(30,644)
69,377
84,051
668,314
1,465,453
1,381,402
d.
2014
Saldo awal/
Beginning
balance
Dikreditkan/
(dibebankan) ke
laporan laba rugi
komprehensif
konsolidasian/
Credited/
(charged) to
consolidated
statement of
comprehensive
income
Dibebankan
ke ekuitas/
Charged to
equity
(73,734)
236,247
(50,459)
37,949
71,877
(5,201)
730,308
(313,328)
13,731
(3)
1,728
(44,745)
(14,358)
8,925
935,412
(23,147)
(313,328)
(124,193)
274,196
416,980
(12,630)
(35,820)
51,050
69,377
986,462
668,314
598,937
Saldo akhir/
Ending
balance
e.
f.
e.
f.
Berdasarkan jenis
a.
By type
2015
Saldo/
Balance
Obligasi-BNI,
setelah dikurangi diskonto
yang belum diamortisasi sebesar
Rp21.833 per 31 Desember 2015
(2014: Rp34.469)
2014
Peringkat/
Rating *)
6,870,667
Saldo/
Balance
BBB-
6,158,031
6,870,667
*)
b.
BBB-
Bonds-BNI, net of
unamortized discount cost of Rp21,833
as of 31 December 2015
(2014: Rp34,469)
6,158,031
Fitch
*)
Fitch
c.
2015
c.
Peringkat/
Rating *)
By currency
2014
6,870,667
6,158,031
c.
Foreign currencies
%
2015
2014
4.13
4.13
2015
2014
29. BORROWINGS
a.
2015
Rupiah
Pinjaman penerusan
Kredit likuiditas untuk kredit
koperasi primer kepada
anggotanya
Lain-lain
Total
205,763
49,086
951
62,225
951
93,046
268,939
143,083
20,633,303
1,179,263
62,839
379,237
6,838,001
2,477,000
65,088
1,689,093
22,254,642
11,069,182
22,523,581
11,212,265
Rupiah
Two step loans
Liquidity credit for
members of primary
cooperatives
Others
Foreign currencies
Bilateral loans
Bankers acceptance
Two step loans
Others
Total
Pinjaman bilateral
Bilateral loans
a)
a)
b)
c)
d)
a.
e)
f)
f)
g)
Pinjaman penerusan
b.
a.
koperasi
Bankers acceptance
Bankers acceptance
Berdasarkan hubungan
b.
By relationship
As of 31 December 2015 and 2014, all
borrowings were with third parties.
c.
Amerika Serikat/
United States Dollar
%
Rupiah
%
2015
2014
9.10 - 11.50
5.00 - 10.50
Euro
%
0.43 - 3.63
0.30 - 4.49
0.64 - 0.64
0.77 - 1.25
a.
2015
By product
2014
Bukan Bank
Giro iB Hasanah (Mudharabah)
Non-Bank
iB Hasanah (Mudharabah)
current accounts
11,938
Bank
iB Hasanah (Mudharabah)
current accounts
442,888
430,950
Bank
Giro iB Hasanah (Mudharabah)
b.
Berdasarkan hubungan
b.
2015
Bukan Bank
Pihak berelasi
Pihak ketiga
Bank
Pihak ketiga
2015
2014
a.
By relationship
2014
10
430,940
430,950
11,938
442,888
Non-Bank
Related parties
Third parties
Bank
Third parties
Nisbah (%)/
Ratio (%)
Giro Mudharabah
3 : 97
Tingkat
bagi hasil (%)/
Profit sharing
rate (%)
0.32
TEMPORER
TABUNGAN
a.
2015
Bukan Bank
Tabungan iB Syariahplus Perorangan
Tabungan iB Bisnis
Tabungan iB Baitullah Hasanah Rupiah
Tabungan iB Bisnis Non Perorangan
Tabungan Prima iB Hasanah
Tapenas iB Hasanah
Tabungan iB Syariahplus Non
Perorangan
Tapma iB Hasanah
Tabungan iB Syariahplus
Perorangan Valas
Tabungan IB Baitullah
Hasanah Valas
Tabungan iB Hasanah Card
Bank
Tabungan iB Bisnis Non
Perorangan
Tabungan iB Syariahplus Non
Perorangan
Tabungan iB Syariahplus Perorangan
Tabungan iB Bisnis
b.
2014
3,419,283
993,895
593,804
285,481
125,834
105,290
3,018,460
853,060
396,960
189,467
98,296
83,062
97,163
63,342
80,707
86,722
10,874
3,204
2,660
2,453
5,700,830
4,809,187
116,756
53,724
19,801
1,076
1,027
12,485
472
1,203
138,660
67,884
5,839,490
4,877,071
Berdasarkan hubungan
b.
2015
Bukan Bank
Pihak berelasi
Pihak ketiga
Bank
Pihak ketiga
By product
Non-Bank
iB Savings Shariaplus individual
iB Savings Business
iB Savings Baitullah Hasanah Rupiah
iB Savings Business non individual
iB Prima Savings Hasanah
iB Tapenas Hasanah
iB Savings Shariaplus nonindividual
iB Tapma Hasanah
iB Savings Shariaplus individual
foreign currencies
iB Savings Baitullah Hasanahforeign currencies
Tabungan iB Hasanah Card
Bank
iB Savings Business nonindividual
iB Savings Shariaplus nonindividual
iB Savings Shariaplus individual
iB Savings Business
By relationship
2014
8,778
5,692,052
5,622
4,803,565
5,700,830
4,809,187
138,660
67,884
5,839,490
4,877,071
Non-Bank
Related parties
Third parties
Bank
Third parties
Nisbah (%)/
Ratio (%)
Tabungan iB Hasanah
Tabungan iB Bisnis
22 : 78
27 : 73
Tingkat
bagi hasil (%)/
Profit sharing
rate (%)
2.38
2.92
iB Savings Hasanah
iB Savings Business
TABUNGAN
b.
By relationship (continued)
2014
Nisbah (%)/
Ratio (%)
Tabungan iB Hasanah
Tabungan iB Bisnis
TEMPORER
22 : 78
10 : 90
DEPOSITO
Berdasarkan hubungan
Bank
Pihak berelasi
Pihak ketiga
b.
c.
2014
8,819,434
298,886
707,241
298,886
707,241
10,651,011
9,526,675
b.
Non-Bank
Related parties
Third parties
Bank
Related parties
Third parties
By period
2014
6,673,491
644,943
209,406
2,824,285
5,508,242
692,788
284,338
2,334,066
10,352,125
8,819,434
138,235
103,000
43,300
14,351
519,855
102,000
75,800
9,586
298,886
707,241
10,651,011
9,526,675
c.
2015
Bank
< 1 bulan
1 - 3 bulan
3 - 6 bulan
< 12 bulan
By relationship
10,352,125
714
8,818,720
2015
Bank
< 1 bulan
1 - 3 bulan
3 - 6 bulan
> 12 bulan
iB Savings Hasanah
iB Savings Business
4,559
10,347,566
2.59
1.18
a.
2015
Bukan Bank
Pihak berelasi
Pihak ketiga
Tingkat
bagi hasil (%)/
Profit sharing
rate (%)
Non-Bank
< 1 month
1 - 3 months
3 - 6 months
> 12 months
Bank
< 1 month
1 - 3 months
3 - 6 months
> 12 months
2014
4,800,770
3,165,554
703,136
1,682,665
5,683,763
1,070,867
693,729
1,371,075
10,352,125
8,819,434
118,535
123,641
43,514
13,196
495,155
158,025
44,215
9,846
298,886
707,241
10,651,011
9,526,675
Non-Bank
< 1 month
1 - 3 months
3 - 12 months
< 12 months
Bank
< 1 month
1 - 3 months
3 - 12 months
< 12 months
DEPOSITO
Mudharabah
time
deposits
represent
investment from other parties who receive
share in the income derived by the Bank from
the use of such funds based on a predetermined and pre-agreed ratio.
The average rate of ratio and profit sharing for
Mudharabah time deposits for the years ended
31 December 2015 and 2014, are as follows:
2015
Nisbah (%)/
Ratio (%)
1 Bulan
3 Bulan
6 Bulan
12 Bulan
e.
2014
Tingkat
bagi hasil (%)/
Profit sharing
rate (%)
49 : 51
51 : 49
53 : 47
55 : 45
5.30
5.52
5.73
5.95
Nisbah (%)/
Ratio (%)
49 : 51
51 : 49
53 : 47
55 : 45
e.
Tingkat
bagi hasil (%)/
Profit sharing
rate (%)
5.76
5.99
6.23
6.47
1 month
3 months
6 months
12 months
a.
a.
2015
Saldo/
Balance
Sukuk Mudharabah
b.
496,000
Peringkat/
Rating
id AA+(Sy)
Berdasarkan hubungan
Pemeringkat/
Rating
Agencies
Pefindo
b.
Jangka
waktu/
Period
3 tahun/year
Mudharabah Sukuk
By relationship
2015
Bukan Bank
Pihak ketiga
Pihak berelasi
345,000
151,000
496,000
Non-Bank
Third parties
Related parties
Modal Saham
Share Capital
Pemegang saham
Saham Seri A Dwiwarna
Negara Republik Indonesia
Saham Seri B
Negara Republik Indonesia
Karyawan
Masyarakat
(kepemilikan masing-masing
dibawah 5% untuk setiap pihak)
Total saham Seri B
Saham Seri C
Negara Republik Indonesia
Perseroan terbatas
(kepemilikan masing-masing
dibawah 5% untuk setiap pihak)
Badan usaha asing
(kepemilikan masing-masing
dibawah 5% untuk setiap pihak)
Sutanto (Direktur)
Anggoro Eko Cahyo (Direktur)
Imam Budi Sarjito (Direktur)
Bob Tyasika Ananta (Direktur)
Adi Sulistyowati (Direktur)
Masyarakat
(kepemilikan masing-masing
dibawah 5% untuk setiap pihak)
Total saham Seri C
Saham treasuri
Total
Jumlah lembar
saham
ditempatkan dan
disetor penuh/
Number of
shares issued
and fully paid
Persentase
kepemilikan (%)/
Percentage
of ownership (%)
Jumlah/
Amount
Shareholders
217,006,399
6,500,267
1.16
0.03
1,627,548
48,752
Class B shares
Republic of Indonesia
Employees
65,835,200
0.35
493,764
289,341,866
1.54
2,170,064
10,972,187,475
58.84
4,114,570
Class C shares
Republic of Indonesia
1,899,735,948
10.19
712,401
4,888,006,657
3,848,414
153,526
117,074
82,891
68,124
26.21
0.02
0.00
0.00
0.00
0.00
1,833,002
1,443
58
44
31
26
445,014,482
2.40
166,880
18,209,214,591
97.66
6,828,455
150,100,000
0.80
56,288
Treasury shares
18,648,656,458
100.00
9,054,807
Total
Pemegang saham
Saham Seri A Dwiwarna
Negara Republik Indonesia
Saham Seri B
Negara Republik Indonesia
Karyawan
Masyarakat
(kepemilikan masing-masing
dibawah 5% untuk setiap pihak)
Total saham Seri B
Saham Seri C
Negara Republik Indonesia
Perseroan terbatas
(kepemilikan masing-masing
dibawah 5% untuk setiap pihak)
Badan usaha asing
(kepemilikan masing-masing
dibawah 5% untuk setiap pihak)
Gatot M. Suwondo
(Direktur Utama)
Felia Salim (Wakil Direktur Utama)
Krishna R. Suparto (Direktur)
Suwoko Singoastro (Direktur)
Sutanto (Direktur)
Yap Tjay Soen (Direktur)
Ahdi Jumhari Luddin (Direktur)
Honggo Widjojo Kangmasto
(Direktur)
Adi Setianto (Direktur)
Darmadi Sutanto (Direktur)
Tirta Hidayat
(Wakil Komisaris Utama)
Masyarakat
(kepemilikan masing-masing
dibawah 5% untuk setiap pihak)
Jumlah lembar
saham
ditempatkan dan
disetor penuh/
Number of
shares issued
and fully paid
Persentase
kepemilikan (%)/
Percentage
of ownership (%)
Jumlah/
Amount
Shareholders
217,006,399
6,500,267
1.16
0.03
1,627,548
48,752
Class B shares
Republic of Indonesia
Employees
65,835,200
0.35
493,764
289,341,866
1.54
2,170,064
10,972,187,475
58.84
4,114,570
Class C shares
Republic of Indonesia
1,684,283,721
9.03
631,606
5,355,754,137
28.72
2,008,408
4,360,536
4,061,758
3,939,551
3,884,904
3,848,414
3,847,981
3,847,981
0.03
0.02
0.02
0.02
0.02
0.02
0.02
1,635
1,523
1,477
1,457
1,443
1,443
1,443
3,847,981
2,847,981
2,647,981
0.02
0.02
0.02
1,443
1,068
993
406,178
0.00
152
309,548,012
1.66
116,082
Public
(ownership less than 5% each)
18,359,314,591
98.46
6,884,743
Total
18,648,656,458
100.00
9,054,807
Total
Perubahan tambahan
sebagai berikut:
modal
disetor
adalah
56,883,826
57,474,982
disetor
adalah
(581,474)
56,893,508
(54,367,847)
2,525,661
3,287,218
(195,280)
5,617,599
9,196,100
(245,231)
14,568,468
2013
2,695,654
1,795,650
6,291,324
2,716,304
1,041,252
5,296,789
Distribution of dividends
Appropriation for specific reserves
Retained earnings
10,782,628
9,054,345
Total
38. PENDAPATAN
SYARIAH
BUNGA
DAN
PENDAPATAN
2015
2014
30,360,226
2,424,281
27,051,353
2,586,424
2,414,184
601,617
1,916,443
524,439
511,322
219,544
363,907
751,478
151,217
768,677
Loans
Government Bonds
Margin, profit-sharing revenue
and sharia bonus
Marketable securities
Placements with other banks and
Bank Indonesia
Bills and other receivables
Others
Jumlah
36,895,081
33,750,031
Total
DAN
PENDAPATAN
2014
9,546,471
821,689
660,680
296,354
9,691
9,503,421
656,956
413,232
390,044
24,988
11,334,885
10,988,641
Total
40. SALARIES
EXPENSE
2015
AND
EMPLOYEE
BENEFITS
2014
3,523,555
1,673,958
3,016,842
1,619,979
1,641,945
252,215
274,161
1,671,327
276,859
196,034
Total
7,365,834
6,781,041
Total
Total
gross
salaries
and
allowances,
bonus/tantiem, long-term employment benefits paid
to the Boards of Commissioners, Directors, Audit
Committee and Executive Vice President and
Senior Vice President for the years ended
31 December 2015 and 2014, respectively, are as
follows:
Gaji dan
tunjangan/
Salaries and
allowances
Dewan Komisaris
Direksi
Komite Audit
Executive Vice President dan
Senior Vice President
Bonus/tantiem/
Bonus/tantiem
Imbalan
kerja jangka
panjang/
Long-term
employment
benefits
Jumlah/
Total
9,827
25,002
575
38,545
113,849
-
1,667
4,192
-
50,039
143,043
575
63,422
14,666
78,088
98,826
167,060
5,859
271,745
40. SALARIES
AND
EMPLOYEE
EXPENSE (continued)
BENEFITS
2014
Gaji dan
tunjangan/
Salaries and
allowances
Dewan Komisaris
Direksi
Komite Audit
Executive Vice President dan
Senior Vice President
Bonus/tantiem
(termasuk
MESOP)/
Bonus/tantiem
(including
MESOP)
Imbalan
kerja jangka
panjang/
Long-term
employment
benefits
Jumlah/
Total
10,952
30,462
550
34,767
119,000
-
1,762
4,804
-
47,481
154,266
550
52,716
19,823
52,787
125,326
94,680
173,590
59,353
327,623
2015
2014
Biaya sewa
Komunikasi
Beban tenaga kerja
Penyusutan
Perlengkapan kantor
Perbaikan dan pemeliharaan
Listrik dan air
Transportasi
Penelitian dan pengembangan
Jasa profesional
Teknologi informasi
Beban lain-lain
1,173,670
1,060,346
1,005,995
783,311
535,372
453,344
321,362
212,989
56,034
47,904
19,745
88,272
928,410
890,237
879,196
652,257
448,905
490,253
292,485
235,469
64,988
51,376
33,430
123,778
Rental expenses
Communications
Personnel expenses
Depreciation
Office supplies
Repairs and maintenance
Electricity and water
Transportation
Research and development
Professional services
Information technology
Other expenses
Jumlah
5,758,344
5,090,784
Total
2014
1,655,353
1,706,608
1,441,472
383,679
1,370,978
315,721
1,825,151
1,686,699
3,480,504
3,393,307
2015
Nilai wajar aset dana pensiun
Nilai kini liabilitas manfaat pasti yang
didanai
Selisih lebih pendanaan
Kerugian aktuaria yang
belum diakui
Penyesuaian aset
2014
5,572,774
5,250,098
(4,914,297)
(4,965,411)
658,477
284,687
(658,477)
91,117
(375,804)
Aset - neto
2015
Pada awal tahun
Biaya jasa kini
Biaya bunga
Pengukuran kembali:
(Keuntungan)/kerugian aktuarial yang
timbul dari perubahan
asumsi keuangan
Kerugian aktuarial yang
timbul dari perubahan
asumsi masa kerja
Pembayaran dari program:
Iuran peserta
Imbalan yang dibayar
Pada akhir tahun
2014
4,965,411
111,504
397,233
4,572,574
120,677
388,669
5,474,148
5,081,920
Remeasurements:
(296,829)
29,590
122,799
224,733
(174,030)
254,323
25,826
(411,647)
25,554
(396,386)
4,914,297
4,965,411
2015
2014
111,504
(71,192)
67,408
(67,408)
(40,312)
5,250,098
420,008
217,297
71,192
25,826
(411,647)
5,021,908
552,410
(20,796)
67,408
25,554
(396,386)
5,572,774
5,250,098
2015
Biaya jasa kini
Kontribusi peserta
Bunga bersih
Keuntungan neto aktuarial
Penyesuaian aset berdasarkan
PSAK No.24
Biaya yang dibebankan
pada laporan laba rugi
2014
111,504
(22,775)
-
146,226
(25,554)
(163,741)
241
22,775
110,236
111,504
67,408
Expense recognized in
profit or loss
2014
8.75%
8%
Economic assumptions:
Annual discount rate
9%
9%
pertahun
Asumsi lainnya:
Usia pensiun normal
Tingkat kematian
Tingkat cacat
55 tahun/years
Tabel Mortalita/
Mortality Table
Indonesia
2011 (TMI2011)
10% dari TMI 11/
10% from TMI 11
Other assumptions:
Normal retirement age
55 tahun/years
Tabel Mortalita/
Mortality Table
Indonesia
2011 (TMI2011)
Mortality rate
Disability rate
Perubahan Asumsi/
Change in Assumption
Tingkat diskonto
Kenaikan/increase 1%
Penurunan/decrease 1%
4,577,698
5,351,128
90,889
138,549
Discount rate
Kenaikan/increase 1%
Penurunan/decrease 1%
5,058,542
4,782,930
121,433
102,544
Dikutip/
Quoted
Instrumen Ekuitas
Saham
Keuangan
Hasil Industri Untuk
Konsumsi
Properti, Real Estate
dan Konstruksi
Bangunan
Transportasi, Infrastruktur
dan Utilities
Industri Lainnya
Reksadana
Penempatan Langsung
Perdagangan, Jasa,
dan Investasi
Keuangan
Instrumen Utang
Obligasi
Surat Berharga Pemerintah
Properti
Kas dan setara Kas
Deposito on call
Deposito
Jumlah
2014
Tidak dikutip/
Unquoted
Jumlah/
Total
Dikutip/
Quoted
Tidak dikutip/
Unquoted
Jumlah/
Total
219,053
219,053
227,980
227,980
195,143
195,143
156,845
156,845
Equity instruments
Stocks
Financial
Consumption industries
Property, Real estated and
Construction
Transportation, infrastructur
and Utilities
Other industries
96,451
96,451
104,816
104,816
87,320
118,270
87,320
118,270
74,654
188,658
74,654
188,658
27,171
27,171
150
150
Mutual Funds
360,758
113,472
360,758
113,472
360,758
113,472
360,758
113,472
Direct Placement
Trade, Services, and
Investment
Financial
79,297
320,362
1,181,952
1,121,602
1,261,249
1,441,964
84,383
319,506
945,402
1,058,132
1,029,785
1,377,638
Debt Instruments
Bonds
Government bonds
24,569
19,952
44,521
1,080,549
1,080,549
Property
171,719
1,379,762
171,719
1,379,762
28,050
397,678
28,050
397,678
1,167,636
4,349,217
5,516,853
1,156,992
3,984,041
5,141,033
Total
Kurang dari
1 tahun/
Less than a
year
Pensiun
Cuti besar
Penghargaan masa kerja
Jumlah
of
undiscounted
2 sampai 5
tahun/
Between 2 to
5 years
Lebih dari 5
tahun/
Over 5 years
99,347
78,391
31,630
422,726
445,926
171,430
10,454,599
1,787,531
1,467,585
10,976,672
2,311,848
1,670,645
Pension
Long leave
Gratuity
209,368
1,040,082
13,709,715
14,959,165
Total
Jumlah/
Total
2015
Liabilitas neto pada awal tahun
Biaya selama tahun berjalan
Jumlah yang diakui pada laba
komprehensif lain
Pembayaran imbalan
Liabilitas yang diakui oleh BNI
2014
1,370,978
1,181,235
298,082
307,298
(60,689)
(166,899)
(117,555)
1,441,472
2015
2014
185,603
103,746
190,869
92,452
8,733
-
22,128
-
1,849
298,082
307,298
Expense recognized in
profit or loss
Tingkat kematian
Tingkat cacat
1,370,978
2014
8.75%
8%
Economic assumptions:
Annual discount rate
9%
9%
55 tahun/years
55 tahun/years
Other assumptions:
Normal retirement age
Tabel Mortalita/
Mortality Table
Indonesia
2011 (TMI2011)
Tabel Mortalita/
Mortality Table
Indonesia
2011 (TMI2011)
Mortality rate
Disability rate
Perubahan Asumsi/
Change in Assumption
Tingkat diskonto
Kenaikan/increase 1%
Penurunan/decrease 1%
1,492,265
1,402,172
181,206
192,037
Discount rate
Kenaikan/increase 1%
Penurunan/decrease 1%
1,584,402
1,317,759
202,607
171,309
2015
Laba tahun berjalan yang dapat
diatribusikan kepada
pemilik entitas induk
Rata-rata tertimbang jumlah lembar
saham biasa yang beredar
Laba per saham dasar dan
dilusian diatribusikan kepada
pemilik entitas induk
(dalam Rupiah penuh)
2014
9,066,581
10,782,628
18,623,639,791
18,648,656,458
578
487
2014
Liabilitas komitmen
Fasilitas kredit kepada debitur
yang belum digunakan
Irrevocable letters of credit
yang masih berjalan
38,265,234
38,667,132
9,147,646
8,783,834
Total
47,412,880
47,450,966
Total
16,405,866
12,244,809
3,851,659
128,070
2,946,222
103,742
Contingent receivables
Bank guarantees received
Interest receivable on non
performing assets
Others
20,385,595
15,294,773
Total
Tagihan kontinjensi
Garansi bank yang diterima
Pendapatan bunga dalam
penyelesaian
Lainnya
Total
Commitments payable
Liabilitas kontinjensi
Garansi yang diterbitkan dalam bentuk:
Performance bonds
Standby letters of credit
Advance payment bonds
Bid bonds
Garansi bank lainnya
Shipping guarantee
Risk sharing
19,649,413
5,708,369
9,540,004
4,099,105
6,667,647
2,684
57,266
19,132,155
7,086,677
6,097,582
2,088,441
1,204,168
14,287
8,169
Contingent payables
Guarantees issued in the form of:
Performance bonds
Standby letters of credit
Advance payment bonds
Bid bonds
Other bank guarantees
Shipping guarantee
Risk sharing
Total
45,724,488
35,631,479
Total
2015
Garansi bank yang diterbitkan
Pihak yang berelasi (Catatan 46d)
Pihak ketiga
Irrevocable letters of credit
Pihak ketiga
2014
13,429,898
32,294,590
11,326,918
24,304,561
9,147,646
8,783,834
54,872,134
44,415,313
2015
2014
Lancar
Dalam perhatian khusus
Kurang lancar
Diragukan
Macet
53,864,161
951,002
50,793
6,178
43,396,068
1,012,310
3,996
2,939
Pass
Special mention
Substandard
Doubtful
Loss
Jumlah
54,872,134
44,415,313
Total
a.
a.
Jenis hubungan
Pihak berelasi/Related parties
Adhi Karya
Amarta Karya
Aneka Tambang
Angkasa Pura I
Angkasa Pura II
ASABRI
ASDP
Askrindo
Asuransi Jiwasraya
Bahana PUI
Balai Pustaka
Bank Mandiri
Type of relationships
Jenis hubungan/Types of relationship
46. TRANSAKSI
(lanjutan)
a.
DENGAN
PIHAK
BERELASI
a.
Barata Indonesia
Batan Teknologi
Bina Karya
Bio Farma
BPJS Kesehatan
BPJS Ketenagakerjaan
Brantas Abipraya
Bukit Asam
Cambrics Primissima
Dahana
Dirgantara Indonesia
Djakarta Lloyd
46. TRANSAKSI
(lanjutan)
a.
DENGAN
PIHAK
BERELASI
a.
Garam
Garuda Indonesia
Hutama Karya
Indah Karya
Indofarma
Indra Karya
Industri Gelas
Inhutani I
Inhutani II
Inhutani III
Inhutani IV
46. TRANSAKSI
(lanjutan)
a.
DENGAN
PIHAK
BERELASI
a.
Istaka karya
Jamkrindo
Jasa Marga
Kementerian Keuangan
Kertas Leces
Kimia Farma
Krakatau Steel
LEN Industri
LKBN Antara
LPEI
46. TRANSAKSI
(lanjutan)
a.
DENGAN
PIHAK
BERELASI
a.
Nindya Karya
Otorita Batam
PAL Indonesia
Pann Multifinance
Pegadaian
Pelabuhan Indonesia I
Pelabuhan Indonesia II
Pelabuhan Indonesia IV
PELNI
Pembangunan Perumahan
Pengerukan Indonesia
Perikanan Nusantara
Perkebunan Nusantara I
Perkebunan Nusantara IV
46. TRANSAKSI
(lanjutan)
a.
DENGAN
PIHAK
BERELASI
a.
Perkebunan Nusantara VI
Perkebunan Nusantara X
Perkebunan Nusantara XI
Pertamina
Pertani
Perum Bulog
Perum Damri
Perum Percetakan
Perum Perhutani
46. TRANSAKSI
(lanjutan)
a.
DENGAN
PIHAK
BERELASI
a.
Perumnas
Petrokimia Gresik
Pindad
PLN
Pos Indonesia
Pupuk Indonesia
Pupuk Kaltim
Pupuk Kujang
Pupuk Sriwijaya
Rajawali Nusindo
Rekayasa Industri
46. TRANSAKSI
(lanjutan)
a.
DENGAN
PIHAK
BERELASI
a.
Sarana Karya
Sarinah
Semen Baturaja
Semen Gresik
Sucofindo
Surveyor Indonesia
Taspen
TELKOM
Timah
Virama Karya
Waskita Karya
Wijaya Karya
Yodya Karya
46. TRANSAKSI
(lanjutan)
b.
DENGAN
PIHAK
BERELASI
b.
2015
Loans
2014
PLN
Perum Pegadaian
Petrokimia Gresik
Telkom
PT Bukit Asam (Persero) Tbk
PT PANN Multi Finance (Persero)
PT Kereta Api Indonesia (Persero)
Perkebunan Nusantara VII
PT Krakatau Steel
PT Jasa Marga (Persero) Tbk
Pupuk Sriwijaya
Perkebunan Nusantara III
PT PAL Indonesia (Persero)
Pupuk Iskandar Muda
Rajawali Nusindo
Waskita Karya
Angkasa Pura I
Kementerian Keuangan
Garuda Indonesia
Pupuk Kujang
Bank Tabungan Negara
Wijaya Karya
Pos Indonesia
Pindad
Hutama Karya
Mega Eltra
Pembangunan Perumahan
Rekayasa Industri
PT Dahana (Persero)
PT Permodalan Nasional
Madani (Persero)
Nindya Karya
Industri Gelas
Perumnas
Brantas Abipraya
Perum Peruri
Sang Hyang Seri
Perkebunan Nusantara XI
Pelabuhan Indonesia I
Dok & Perkapalan Surabaya
Lain-lain
10,644,337
4,940,006
4,092,364
3,808,352
2,513,414
2,497,066
2,297,209
2,149,862
2,117,992
1,404,660
1,084,836
1,078,105
938,258
924,795
758,916
745,461
688,994
647,573
631,823
618,994
500,066
381,095
374,301
290,001
239,714
232,124
204,274
203,201
171,641
7,941,035
4,572,729
2,397,607
2,114,717
2,051,915
2,082,784
2,832,517
1,767,606
1,442,450
1,208,861
706,675
590,000
867,714
962,209
764,458
511
481,001
499,624
671,043
198,649
230
36,881
317,652
239,527
213,133
49,941
200,000
291,980
167,500
161,664
157,582
99,659
99,551
99,002
98,403
96,694
48,516
47,589
161,768
156,219
275,422
153,032
613
127,536
99,992
287,057
218,172
PLN
Perum Pegadaian
Petrokimia Gresik
Telkom
PT Bukit Asam (Persero) Tbk
PT PANN Multi Finance (Persero)
PT Kereta Api Indonesia (Persero)
Perkebunan Nusantara VII
PT Krakatau Steel
PT Jasa Marga (Persero) Tbk
Pupuk Sriwijaya
Perkebunan Nusantara III
PT PAL Indonesia (Persero)
Pupuk Iskandar Muda
Rajawali Nusindo
Waskita Karya
Angkasa Pura I
Ministry of Finance
Garuda Indonesia
Pupuk Kujang
Bank Tabungan Negara
Wijaya Karya
Pos Indonesia
Pindad
Hutama Karya
Mega Eltra
Pembangunan Perumahan
Rekayasa Industri
PT Dahana (Persero)
PT Permodalan Nasional
Madani (Persero)
Nindya Karya
Industri Gelas
Perumnas
Brantas Abipraya
Perum Peruri
Sang Hyang Seri
Perkebunan Nusantara XI
Pelabuhan Indonesia I
Dok & Perkapalan Surabaya
Others
Total
48,417,362
36,821,492
Total
46. TRANSAKSI
(lanjutan)
c.
DENGAN
PIHAK
BERELASI
Simpanan nasabah
2015
PT Pertamina (Persero)
Telkom
PLN
BPJS Ketenagakerjaan
Perusahaan Gas Negara
Kementerian Keuangan
PT Waskita Karya (Persero)
PT Berdikari (Persero) Tbk
Hutama Karya
PT Permodalan Nasional
Madani (Persero)
PT Bukit Asam (Persero) Tbk
Perumnas
PT PAL Indonesia (Persero)
Asuransi Jiwasraya
Petrokimia Gresik
Aneka Tambang
Asuransi Jasa Indonesia
BPJS Kesehatan
PT Kereta Api Indonesia (Persero)
PT Jasa Marga (Persero) Tbk
Semen Baturaja
Pelabuhan Indonesia I
Otorita Batam
Semen Gresik
Pelabuhan Indonesia III
Garuda Indonesia
ASABRI
Pupuk Indonesia
Angkasa Pura I
PT Dirgantara Indonesia
Pupuk Kaltim
Perkebunan Nusantara III
Asuransi Jasa Raharja
Jamkrindo
Rekayasa Industri
PT Timah (Persero) Tbk
Brantas Abipraya
Perkebunan Nusantara VII
Angkasa Pura II
Inhutani V
Nindya Karya
Pindad
Pos Indonesia
PT Krakatau Steel
Pembangunan Perumahan
Adhi Karya
PT Dahana (Persero)
Wijaya Karya
Pupuk Kujang
Kliring Berjangka Indonesia
Pelabuhan Indonesia II
Perum Peruri
Pupuk Iskandar Muda
Pelabuhan Indonesia IV
Pupuk Sriwijaya
Askrindo
PELNI
Lain-lain
9,181,220
5,739,334
4,426,697
3,165,008
2,614,511
2,587,003
1,899,046
1,639,649
1,157,185
6,118,937
3,799,592
5,359,480
3,908,181
3,280,221
3,616,357
305,071
103,041
272,840
1,032,033
1,028,122
1,027,591
972,775
971,708
959,183
874,536
833,230
799,546
772,840
760,686
646,495
512,417
489,314
429,204
390,495
388,938
333,000
300,666
297,286
281,799
264,077
262,863
253,927
239,009
235,137
234,785
224,563
215,408
212,848
202,278
195,442
192,657
191,056
158,715
144,280
136,072
123,906
122,652
85,783
82,230
81,712
76,654
70,982
57,325
50,989
47,893
42,050
659,387
38,442
1,206,981
31,218
62,444
185,758
702,924
53,831
535,034
139,700
678,539
137,885
329,872
268,456
399,483
492,321
421,372
453,330
205,800
130,838
186,960
311,789
230,986
42,248
132,922
233,707
219,825
103,943
26,859
44,311
164,929
137
83,398
115,945
286,085
792,079
157,760
59,687
60,891
76,121
83,037
96,725
157,165
64,272
189,789
160,973
32,560
60,679
78,636
1,513,040
PT Pertamina (Persero)
Telkom
PLN
BPJS Ketenagakerjaan
Perusahaan Gas Negara
Ministry of Finance
PT Waskita Karya (Persero)
PT Berdikari (Persero) Tbk
Hutama Karya
PT Permodalan Nasional
Madani (Persero)
PT Bukit Asam (Persero) Tbk
Perumnas
PT PAL Indonesia (Persero)
Asuransi Jiwasraya
Petrokimia Gresik
Aneka Tambang
Asuransi Jasa Indonesia
BPJS Kesehatan
PT Kereta Api Indonesia (Persero)
Jasa Marga
Semen Baturaja
Pelabuhan Indonesia I
Otorita Batam
Semen Gresik
Pelabuhan Indonesia III
Garuda Indonesia
ASABRI
Pupuk Indonesia
Angkasa Pura I
PT Dirgantara Indonesia
Pupuk Kaltim
Perkebunan Nusantara III
Asuransi Jasa Raharja
Jamkrindo
Rekayasa Industri
PT Timah (Persero) Tbk
Brantas Abipraya
Perkebunan Nusantara VII
Angkasa Pura II
Inhutani V
Nindya Karya
Pindad
Pos Indonesia
PT Krakatau Steel
Pembangunan Perumahan
Adhi Karya
PT Dahana (Persero)
Wijaya Karya
Pupuk Kujang
Kliring Berjangka Indonesia
Pelabuhan Indonesia II
Perum Peruri
Pupuk Iskandar Muda
Pelabuhan Indonesia IV
Pupuk Sriwijaya
Askrindo
PELNI
Others
Total
51,376,197
39,005,406
Total
46. TRANSAKSI
(lanjutan)
d.
DENGAN
PIHAK
BERELASI
d.
2015
e.
2014
3,073,846
2,632,751
1,360,016
992,257
818,350
637,158
625,920
329,134
322,265
299,745
281,508
253,057
248,831
199,104
191,673
178,934
136,147
119,708
107,729
99,421
94,700
84,746
77,893
63,628
48,196
153,181
2,109,441
2,375,980
1,127,391
202,460
53,401
1,151,546
685,317
137,503
477,016
1,229,991
332,209
196,113
10,457
186,838
185,994
27,680
119,253
1,793
19,997
195,475
268,970
26,730
45,753
159,610
13,429,898
11,326,918
Total
e.
2015
f.
164,958
13,897
13,558
1,371
577
352,181
179,887
366,655
Total
f.
2015
104,685
167,060
173,590
46. TRANSAKSI
(lanjutan)
DENGAN
PIHAK
BERELASI
2014
Aset
Pinjaman yang diberikan
48,417,362
36,821,492
Asset
Loans
48,417,362
36,821,492
508,595,288
416,573,708
9.5%
8.8%
Liabilitas
Simpanan nasabah
Simpanan dari bank lain
51,376,197
179,887
39,005,406
366,655
Liabilities
Deposits from customers
Deposit from other banks
51,556,084
39,372,061
412,727,677
341,148,654
11.5%
12.5%
Ringkasan berikut menjelaskan operasi masingmasing segmen dalam pelaporan segmen Bank:
2015
Komersial
dan Kecil/
Commercial
and Small
Korporasi/
Corporate
Pendapatan bunga
dan pendapatan
syariah - neto
Pendapatan premi neto
Pendapatan
operasional lainnya
Pembentukan
cadangan kerugian
penurunan nilai
Beban operasional
lainnya
Laba operasional
Pendapatan/(beban)
bukan operasional neto
Laba sebelum
beban pajak
8,443,784
Tresuri dan
Insitusi
Keuangan/
Treasury
and
Financial
Institution
Konsumer
dan Ritel/
Consumer
and Retail
5,685,669
8,548,640
Kantor
Pusat/
Head Office
1,589,287
1,591,005
1,422,997
4,668,911
1,621,255
(1,615,705)
(3,554,773)
(1,643,272)
(2,613,926)
(1,317,572)
5,805,158
2,236,321
217
(1)
Entitas Anak/
Subsidiaries
1,618,871
825,662
(257,754)
597,286
(224,532)
(99,000)
(198,977)
(6,017,579)
(1,061,535)
(3,129,230)
(2,370,056)
5,556,700
1,924,475
(3,485,984)
472,786
3,041
8,041
(32,119)
74,888
5,559,741
1,932,516
(3,518,103)
547,674
Penyesuaian
dan
eliminasi/
Adjustment
and
elimination
Konsolidasi/
Consolidation
(326,055)
(771,320)
25,560,196
825,662
8,872,380
(7,336,259)
(16,509,898)
(1,097,375)
Allowance for
impairment losses
Other operating
expenses
11,412,081
Operating income
54,067
(1,097,375)
11,466,148
Income before
tax expense
5,805,375
2,236,320
Total aset
153,686,911
87,517,759
56,441,019
164,580,709
39,597,982
33,839,188
(27,068,280)
508,595,288
Total assets
Total liabilitas
174,879,709
78,023
176,869,563
46,148,028
7,965,951
8,888,777
(2,102,374)
412,727,677
Total liabilities
Komersial
dan Kecil/
Commercial
and Small
Korporasi/
Corporate
Pendapatan bunga
dan pendapatan
syariah - neto
Pendapatan premi neto
Pendapatan
operasional lainnya
Pembentukan
cadangan kerugian
penurunan nilai
Beban operasional
lainnya
Laba operasional
6,912,876
Total aset
Total liabilitas
Konsumer
dan Ritel/
Consumer
and Retail
5,784,820
7,216,764
Kantor
Pusat/
Head Office
1,841,959
1,586,655
1,443,336
4,029,112
1,883,842
Penyesuaian
dan
eliminasi/
Adjustment
and
elimination
Entitas Anak/
Subsidiaries
1,372,242
132,473
713,475
(54,464)
(87,000)
(100,974)
(939,951)
(2,945,827)
(1,852,093)
(2,467,279)
(812,812)
(1,328,167)
(2,476,876)
(5,217,427)
7,051,901
2,284,001
5,215,637
2,731,386
(3,060,257)
265,123
3,788
35
1,225
29,133
(10,340)
154,178
7,055,689
2,284,036
5,216,862
2,760,519
(3,070,597)
419,301
127,637,404
74,023,104
54,614,498
126,393,607
23,459,422
76,736,138
60,770,350
162,048,062
30,351,966
7,658,387
Konsolidasi/
Consolidation
(367,271)
(27,430)
(119,463)
Pendapatan/(beban)
bukan operasional neto
Laba sebelum
beban pajak
Tresuri dan
Insitusi
Keuangan/
Treasury
and
Financial
Institution
(774,229)
22,761,390
132,473
8,854,761
(3,641,992)
(14,760,341)
(1,141,500)
Allowance for
impairment losses
Other operating
expenses
13,346,291
Operating income
178,019
(1,141,500)
13,524,310
Income before
tax expense
28,406,749
(17,961,076)
416,573,708
Total assets
6,954,483
(3,370,732)
341,148,654
Total liabilities
Indonesia
Pendapatan bunga dan
pendapatan syariah - neto
Pendapatan premi - neto
Pendapatan operasional
lainnya
Pembentukan cadangan
kerugian penurunan nilai
Beban operasional lainnya
Eropa/
Europe
New York
Asia
Penyesuaian
dan eliminasi/
Adjustment and
elimination
25,306,375
825,662
52,454
-
41,138
-
193,989
-
(33,760)
(332,768)
Konsolidasi/
Consolidated
25,560,196
825,662
8,872,574
57,140
54,506
220,928
(7,321,538)
(16,097,072)
(58,324)
(72,473)
(14,721)
(282,029)
Laba operasional
Pendapatan/(beban) bukan
operasional - neto
11,586,001
51,270
23,171
118,167
12,311
553
11,598,312
(2,325,616)
51,823
-
22,593
-
126,188
-
(332,768)
-
9,272,696
51,823
22,593
126,188
(332,768)
9,140,532
Net income
Total aset
481,410,175
5,421,192
4,823,828
23,807,874
(6,867,781)
508,595,288
Total assets
Total liabilitas
380,167,017
5,495,864
4,833,195
23,553,510
(1,321,909)
412,727,677
Total liabilities
Laba bersih
(578)
8,021
(366,528)
33,760
8,872,380
(7,336,259)
(16,509,898)
11,412,081
54,067
Indonesia
Pendapatan bunga dan
pendapatan syariah-neto
Pendapatan premi-neto
Pendapatan operasional
lainnya
Pembentukan cadangan
kerugian penurunan nilai
Beban operasional lainnya
Eropa/
Europe
New York
Asia
Penyesuaian
dan eliminasi/
Adjustment and
elimination
Konsolidasi/
Consolidated
22,761,390
132,473
22,558,683
132,473
44,970
-
48,806
-
108,931
-
8,433,770
166,401
103,524
477,350
(326,284)
8,854,761
(3,606,657)
(14,424,408)
(2,622)
(50,985)
(74,382)
(32,713)
(277,232)
66,666
(3,641,992)
(14,760,341)
Laba operasional
Pendapatan/(beban) bukan
operasional-neto
13,093,861
157,764
77,948
276,336
(259,618)
13,346,291
13,244,481
(2,694,931)
158,748
-
77,002
-
303,697
-
(259,618)
-
Laba bersih
10,549,550
158,748
77,002
303,697
(259,618)
10,829,379
Total asset
400,007,182
3,537,286
4,567,376
16,486,276
(8,024,412)
416,573,708
Total assets
Total liabilitas
320,749,518
3,505,365
4,462,044
15,235,253
(2,803,526)
341,148,654
Total liabilities
150,620
984
(946)
27,361
178,019
Net income
Sesuai
dengan
Surat
Edaran
OJK
No.14/SEOJK.03/2015, BNI selaku Konglomerasi
Keuangan wajib menerapkan Manajemen Risiko
Terintegrasi secara komprehensif dan efektif.
Tujuan penerapan manajemen risiko terintegrasi
tersebut yaitu untuk mengelola seluruh risiko yang
melekat
pada
aktivitas/kegiatan
usaha
konglomerasi keuangan bank serta menciptakan
keunggulan
kompetitif
dan
memelihara
pertumbuhan yang berkesinambungan sehingga
dapat meningkatkan nilai (shareholder value)
konglomerasi keuangan bank secara keseluruhan.
*)
2015
2014
Description
30,932,177
8,998,793
24,597,538
4,495,840
33,416,808
14,527,422
3,704,208
4,685,094
1,538,192
2,965,381
8,326,671
1,216,244
230,000
376,215
8,831,444
10,820,613
440,701
314,066,531
6,237,356
2,301,311
12,466,819
165,093
270,651,986
456,762
34,337,813
12,427,744
35,793
2,987,305
65,536
32,550,823
11,213,438
37,434
2,358,970
468,056,193
394,407,862
Net
*)
2015
2014
Description
9,147,646
45,724,488
8,783,834
35,631,479
Outstanding irrevocable
letters of credit
Guarantees issued
Total
54,872,134
44,415,313
Total
(i)
Grup 1/
Group 1
Giro pada
Bank Indonesia
Grup 2/
Group 2
Grup 3/
Group 3
Grup 4/
Group 4
Jatuh tempo
dan tidak
mengalami
penurunan
nilai/
Mengalami
penurunan
Past-due
nilai/
but not
impaired
Impaired
Grup 5/
Group 5
Total
30,932,177
30,932,177
8,999,699
8,999,699
20,183,712
9,492,019
353,181
33,416,808
9,963,803
376,215
6,725,831
7,710,374
440,701
232,397
-
2,496
-
76,637
-
8,857,823
10,899,801
440,701
115,787,896
49,605,618
40,862,882
16,701,222
2,905,204
613,504
46,474,111
59,964
2,987,305
11,246,132
5,408,154
10,329,867
13,763,499
254,145
66,866
-
314,490
68,900
171,106
6,082
202
-
8,516,960
4,448,410
824,182
1,772,789
15,812
71,552
-
3,837,751
2,066,908
3,259,742
349,478
17,142
1,993
-
4,915,677
2,169,862
1,456,487
146,087
18,397
3,100
536
-
152,378,688
72,711,632
64,190,531
32,739,703
3,312,696
771,899
47,222,319
60,500
2,987,305
Total
360,482,219
41,301,060
560,780 15,649,705
9,535,510
9,139,964
480,262,300
43,593,062
Cadangan kerugian
penurunan nilai
(12,206,107)
Neto
468,056,193
Allowance for
impairment losses
Net
2014
Belum jatuh tempo atau tidak mengalami penurunan nilai/
Neither past due nor impaired
Grup 1/
Group 1
Giro pada
Bank Indonesia
Giro pada bank lain
Penempatan pada
bank lain dan
Bank Indonesia
Efek-efek
Efek-efek yang dibeli
dengan janji
dijual kembali
Wesel ekspor dan
tagihan lainnya
Tagihan akseptasi
Tagihan derivatif
Pinjaman yang diberikan
Modal kerja
Investasi
Konsumen
Sindikasi
Karyawan
Program Pemerintah
Obligasi Pemerintah
Penyertaan saham
Aset lain-lain - neto*)
Total
Grup 2/
Group 2
Grup 3/
Group 3
Grup 4/
Group 4
Jatuh tempo
dan tidak
mengalami
penurunan
nilai/
Mengalami
penurunan
Past-due
nilai/
but not
impaired
Impaired
Grup 5/
Group 5
24,597,538
24,597,538
4,497,429
4,497,429
9,729,450
5,512,451
4,800,081
6,902,234
328,613
14,529,531
12,743,298
6,237,356
6,237,356
530,375
3,462,366
-
1,771,997
8,504,826
165,093
454,244
-
110,005
-
2,302,372
12,531,441
165,093
5,676,372
4,853,706
5,105,569
77,678
103,730
24,605
837,579
-
108,138,780
44,348,166
38,979,524
9,598,681
2,590,115
580,409
42,992,218
61,605
2,358,970
14,972,486
5,660,317
9,381,375
7,685,942
283,833
87,281
-
80,524
46,169
127,069
8,070
-
3,461,884
1,012,858
430,453
1,306,246
111
-
3,075,384
1,785,960
2,616,860
21,441
63,943
-
2,984,654
1,373,556
885,139
134,122
15,797
43,472
536
-
138,390,084
59,080,732
57,525,989
18,802,669
3,023,097
799,710
43,829,797
62,141
2,358,970
42,151,237
300,887,666
38,525,478
261,832
6,321,557
7,563,588
5,765,889
401,477,247
Cadangan kerugian
penurunan nilai
(7,069,385)
Neto
*)
Total
394,407,862
Aset lain-lain - neto terdiri dari piutang bunga, piutang terkait transaksi
ATM dan kartu kredit, piutang lain-lain dan piutang premi asuransi.
*)
Group 2 : Existing
customerswith
history of overdue for the past 3 years.
no
loans
Lebih dari
60 hari/
More than
60 days
31 sampai
60 hari/
31 to 60 days
Total
Modal kerja
Investasi
Konsumen
Sindikasi
Karyawan
Program pemerintah
1,452,114
32,600
836,730
58,522
534
1,599
237,977
22,766
96,774
-
2,147,660
2,011,542
2,326,238
290,956
16,608
394
3,837,751
2,066,908
3,259,742
349,478
17,142
1,993
Working capital
Investment
Consumer
Syndication
Employee
Government programs
Total
Cadangan kerugian
penurunan nilai
2,382,099
357,517
6,793,398
9,533,014
(32,277)
(1,276,731)
(1,965,618)
Total
Allowance for
impairment losses
Neto
1,725,489
325,240
5,516,667
7,567,396
(656,610)
Net
2014
Kurang dari
30 hari/
Less than
30 days
Modal kerja
Investasi
Konsumen
Karyawan
Program pemerintah
Total
Cadangan kerugian
penurunan nilai
Neto
31 sampai
60 hari/
31 to 60 days
Lebih dari
60 hari/
More than
60 days
Total
795,218
2,070
335,975
422
-
297,890
2,295
11,793
302
-
1,982,276
1,781,595
2,269,092
20,717
63,943
3,075,384
1,785,960
2,616,860
21,441
63,943
Working capital
Investment
Consumer
Employee
Government programs
1,133,685
312,280
6,117,623
7,563,588
Total
Allowance for
impairment losses
(205,477)
(64,775)
928,208
247,505
(832,629)
5,284,994
(1,102,881)
6,460,707
Net
Kurang dari
1 Bulan/
Less than
1 Month
1-3
Bulan/
Months
3-6
Bulan/
Months
Lebih dari
12 Bulan/
More than
12 Months
6 - 12
Bulan/
Months
Total
LIABILITAS
Liabilitas segera
Simpanan nasabah
Simpanan dari bank lain
Liabilitas derivatif
Liabilitas akseptasi
Efek-efek yang
diterbitkan
Efek-efek yang dijual
dengan janji dibeli kembali
Pinjaman yang diterima
Liabilitas lain-lain*)
LIABILITIES
1,805,494
98,252,493
2,914,290
1,161,557
1,596,434
29,295,389
1,292,534
2,084,019
7,327,511
15,161
1,595,841
10,563,866
14,951
911,964
210,291,080
11,122
-
1,805,494
355,730,339
4,248,058
1,161,557
6,188,258
11,375
153,533
164,908
7,602,908
7,932,724
98,004
6,392,122
1,126,544
1,123
341,920
327,219
1,197
18,119
3,951,109
-
2,803,103
22,710,123
21,318
3,163,142
28,212,999
6,415,760
Securities issued
Securities sold under
agreements to repurchase
Borrowings
Other liabilities*)
Total
112,220,394
33,810,984
9,762,382
15,624,917
243,439,654
414,858,331
Total
Total aset
120,924,603
3,268,499
2,973,721
2,375,401
40,820,558
170,362,782
Total assets
KOMITMEN DAN
KONTINJENSI
Fasilitas kredit kepada
debitur yang belum
digunakan
Irrevocable letter of credit
yang masih berjalan
Garansi yang diterbitkan
Total
*)
COMMITMENT AND
CONTINGENCIES
38,265,234
38,265,234
2,143,049
8,920,920
1,466,361
3,873,832
1,217,011
6,023,900
2,360,510
8,894,496
1,960,715
18,011,340
9,147,646
45,724,488
49,329,203
5,340,193
7,240,911
11,255,006
19,972,055
93,137,368
Total
*)
Kurang dari
1 Bulan/
Less than
1 Month
1-3
Bulan/
Months
3-6
Bulan/
Months
Lebih dari
12 Bulan/
More than
12 Months
6 - 12
Bulan/
Months
Total
LIABILITAS
Liabilitas segera
Simpanan nasabah
Simpanan dari bank lain
Liabilitas derivatif
Liabilitas akseptasi
Efek-efek yang
diterbitkan
Efek-efek yang dijual
dengan janji dibeli kembali
Pinjaman yang diterima
Liabilitas lain-lain*)
Total
Total aset
LIABILITIES
1,813,065
95,215,757
2,362,657
661,609
3,012,167
20,380,936
15,545
1,077,381
9,777,605
11,570
2,312,215
7,855,081
7,782
66,840
203,217,530
4,317
-
1,813,065
336,446,909
2,401,871
661,609
6,468,603
127,720
127,720
6,575,662
6,831,102
86,392
4,690,725
2,521,472
-
47,373
-
574,761
-
2,491,931
9,366,458
-
2,491,931
12,596,456
4,690,725
Securities issued
Securities sold under
agreements to repurchase
Borrowings
Other liabilities*)
107,842,372
23,995,334
12,276,483
8,632,184
221,655,898
374,402,271
Total
58,042,001
287,726
823,630
3,770,683
77,274,876
140,198,916
Total assets
KOMITMEN DAN
KONTINJENSI
Fasilitas kredit kepada
debitur yang belum
digunakan
Irrevocable letter of credit
yang masih berjalan
Garansi yang diterbitkan
Total
*)
COMMITMENTS AND
CONTINGENCIES
38,667,132
38,667,132
2,749,243
6,261,590
1,972,998
3,906,743
1,986,106
4,931,716
1,613,833
6,989,491
461,654
13,541,939
8,783,834
35,631,479
47,677,965
5,879,741
6,917,822
8,603,324
14,003,593
83,082,445
Total
*)
11,908
3,970
16,993
336
Banking book
2,723
2,805
10,780
86
139,952
107,646
151,576
85,366
2015 - 31 December
2015 - Average daily
2015 - Highest
2015- Lowest
(i)
3,579
4,099
16,832
569
Banking book
168
3,268
9,909
15
102,657
166,553
202,728
96,133
(i)
2014 - 31 December
2014 - Average daily
2014 - Highest
2014 - Lowest
(i)
2015
Dolar
Amerika Serikat /
United States
Dollar
%
Rupiah
%
ASET
Penempatan pada bank lain
dan Bank Indonesia
Efek-efek
Wesel ekspor dan tagihan lainnya
Pinjaman yang diberikan
Obligasi Pemerintah
- Tingkat bunga tetap
- Tingkat bunga mengambang
LIABILITAS
Simpanan nasabah
Simpanan dari bank lain
Efek-efek yang diterbitkan
Pinjaman yang diterima
Dolar
Singapura/
Singapore
Dollar
%
Euro
%
5.50 - 11.25
0.09 - 13.60
0.00 - 9.00
4.09 - 22.00
0.32 - 0.60
0.08 - 13.10
0.00 - 2.00
5.00 - 7.25
2.50
7.00
4.45 - 12.90
5.31 - 8.75
0.25 - 11.63
-
2.25 - 3.25
-
ASSETS
Placements with other banks
and Bank Indonesia
Marketable securities
Bills and other receivables
Loans
Government Bonds
Fixed interest rate Floating interest rate -
0.00 - 10.00
0.00 - 8.25
9.10 - 11.50
0.00 - 1.50
0.00 - 2.00
4.13
0.43 - 3.63
0.00 - 0.50
0.64
0.00 - 0.50
0.00 - 1.25
1.58 - 1.88
LIABILITIES
Deposits from customers
Deposits from other banks
Securities issued
Borrowings
2014
Dolar
Amerika Serikat /
United States
Dollar
%
Rupiah
%
ASET
Penempatan pada bank lain
dan Bank Indonesia
Efek-efek
Wesel ekspor dan tagihan lainnya
Pinjaman yang diberikan
Obligasi Pemerintah
- Tingkat bunga tetap
- Tingkat bunga mengambang
LIABILITAS
Simpanan nasabah
Simpanan dari bank lain
Efek-efek yang diterbitkan
Pinjaman yang diterima
Dolar
Singapura/
Singapore
Dollar
%
Euro
%
5.50 - 11.00
6.05 - 13.60
8.62 - 9.62
5.00 - 22.00
0.88
7.75
5.36
9.75
3.67 - 5.36
(LIBOR + 1.80%)
6.50 - 8.00
3.30 - 14.28
5.97 - 6.34
0.25 - 10.50
-
2.25 - 3.25
-
ASSETS
Placements with other banks
and Bank Indonesia
Marketable securities
Bills and other receivables
Loans
Government Bonds
Fixed interest rate Floating interest rate -
0.00 - 11.65
0.00 - 9.50
5.00 - 10.50
0.00 - 2.60
0.00 - 0.04
4.13
0.30 - 4.49
0.00 - 0.35
0.77 - 1.25
0.00 - 0.50
-
LIABILITIES
Deposits from customers
Deposits from other banks
Securities issued
Borrowings
Tabel
berikut
menunjukkan
sensitivitas
terhadap kemungkinan perubahan suku bunga
dalam Rupiah yang wajar, dengan semua
variabel lainnya tetap konstan, dalam laporan
laba rugi Bank. Sensitivitas laporan laba rugi
adalah dampak dari perubahan asumsi suku
bunga pada laporan laba rugi pada periode
tersebut. Sensitivitas total laba atau rugi
didasarkan
pada
asumsi
bahwa
ada
pergeseran paralel kurva hasil.
2015
Perubahan
presentase/
Percentage
change
Pengaruh terhadap
laporan laba rugi/
Impact to
profit or loss
25
50
12,933
25,866
2014
Perubahan
presentase/
Percentage
change
Pengaruh terhadap
laporan laba rugi/
Impact to
profit or loss
25
50
20,105
40,210
(i)
(ii)
Currency risk
Foreign
currency
risks
arise
from
consolidated financial assets and liabilities
and administrative accounts in foreign
currency positions, both on the consolidated
assets and liabilities. BNIs foreign currency
position is divided into two activities: the
trading book, which is prepared to generate
profit from the exchange rate, and the
banking book, which is prepared to control
BNIs overall Net Open Position.
Mata Uang
KESELURUHAN (LAPORAN
POSISI KEUANGAN DAN
REKENING ADMINISTRATIF)
Dolar Amerika Serikat
Euro
Yen Jepang
Dolar Singapura
Poundsterling Inggris
Dolar Hongkong
Lain-lain
Aset/
Assets
Liabilitas/
Liabilities
210,864,286
5,785,028
2,722,502
3,283,553
814,196
487,590
5,734,243
209,910,173
5,826,597
2,718,985
3,314,850
863,228
487,807
5,597,816
Total
954,113
41,569
3,517
31,297
49,032
217
136,427 *)
1,216,172
118,505,747
1,664,031
1,341,878
3,118,324
439,462
376,420
5,011,942
110,515,751
1,703,040
1,707,644
3,149,622
488,495
155,507
4,562,438
Total
Total Modal Tier I dan Tier II
dikurangi penyertaan pada
Entitas Anak (Catatan 54)
Rasio PDN (Keseluruhan)
Rasio PDN (Laporan Posisi
Keuangan)
*)
7,989,996
39,009
365,766
31,298
49,033
220,913
449,504 *)
ON-STATEMENT OF FINANCIAL
POSITION
United States Dollar
Euro
Japanese Yen
Singapore Dollar
British Pound Sterling
Hong Kong Dollar
Others
Total
73,798,800
12.39%
*)
Total
9,145,519
1.65%
Currencies
AGGREGATE (ON-STATEMENT
OF FINANCIAL POSITION AND
ADMINISTRATIVE ACCOUNTS)
United States Dollar
Euro
Japanese Yen
Singapore Dollar
British Pound Sterling
Hong Kong Dollar
Others
Aset/
Assets
Liabilitas/
Liabilities
161,846,296
5,042,138
2,842,391
2,474,535
671,632
411,632
1,117,287
161,431,158
5,009,152
2,791,380
2,572,617
669,764
541,600
1,036,387
Total
Currencies
AGGREGATE (ON-STATEMENT
OF FINANCIAL POSITION AND
ADMINISTRATIVE ACCOUNTS)
United States Dollar
Euro
Japanese Yen
Singapore Dollar
British Pound Sterling
Hong Kong Dollar
Others
415,138
32,986
51,011
98,082
1,868
129,968
80,900*)
809,953
Total
82,769,082
1,430,152
1,483,637
2,196,678
381,376
297,807
754,260
77,544,119
1,359,533
1,836,123
2,241,023
379,508
93,473
506,589
Total
Total Modal Tier I dan Tier II
dikurangi penyertaan pada
Entitas Anak (Catatan 54)
Rasio PDN (Keseluruhan)
Rasio PDN (Laporan Posisi
Keuangan)
*)
ON-STATEMENT OF FINANCIAL
POSITION
United States Dollar
Euro
Japanese Yen
Singapore Dollar
British Pound Sterling
Hong Kong Dollar
Others
5,224,963
70,619
352,486
44,345
1,868
204,334
247,671*)
6,146,286
Total
50,352,050
1.61%
12.21%
*)
In
order
to
implement
operational
risk
management, BNI made reference to Basel Accord
II, Bank Indonesia Regulations and International
Best Practices. Operational risk management
encompasses the identification, measurement,
monitoring and operational control processes. One
of the tools used to perform risk management at
BNI is PERISKOP (Perangkat Risiko Operasional).
Periskop consists of three (3) main modules:
53. NILAI
WAJAR
KEUANGAN
ASET
DAN
LIABILITAS
53. NILAI
WAJAR
ASET
KEUANGAN (lanjutan)
DAN
LIABILITAS
2015
Nilai Tercatat/
Carrying Value
Aset Keuangan
Kas
Nilai wajar melalui
laporan laba rugi
Efek-efek
Obligasi Pemerintah
Tagihan derivatif
Total
Liabilitas keuangan
Nilai wajar melalui
laporan laba rugi
Liabilitas derivatif
Liabilitas keuangan lainnya
Liabilitas segera
Simpanan nasabah
Giro
Tabungan
Deposito berjangka
Simpanan dari bank lain
Inter-bank call money
Giro
Deposito berjangka
Simpanan lainnya
Efek-efek yang dijual dengan
janji dibeli kembali
Liabilitas akseptasi
Efek-efek yang diterbitkan
Pinjaman yang diterima
Liabilitas lain-lain**)
Total
12,890,427
2014
Nilai wajar/
Fair value
12,890,427
Nilai Tercatat/
Carrying Value
11,435,686
Nilai wajar/
Fair value
11,435,686
Financial Assets
Cash
Fair value through
profit or loss
Marketable securities
Government Bonds
Derivatives receivable
3,704,208
456,762
440,701
3,704,208
456,762
440,701
2,965,381
65,536
165,093
2,965,381
65,536
165,093
4,601,671
4,601,671
3,196,010
3,196,010
4,685,094
34,337,813
4,685,094
34,337,813
8,326,671
32,550,823
8,326,671
32,550,823
39,022,907
39,022,907
40,877,494
40,877,494
1,538,192
12,427,744
1,352,698
13,958,756
1,216,244
11,213,438
1,192,532
13,241,457
13,965,936
15,311,454
12,429,682
14,433,989
314,066,531
10,820,613
314,066,531
10,820,613
230,000
270,651,986
12,466,819
230,000
270,651,986
12,466,819
8,831,444
8,831,444
2,301,311
2,301,311
30,932,177
30,932,177
24,597,538
24,597,538
8,998,793
8,998,793
4,495,840
4,495,840
33,416,808
33,416,808
14,527,422
14,527,422
376,215
31,847
2,987,305
376,215
31,847
2,987,305
6,237,356
31,907
2,358,970
6,237,356
31,907
2,358,970
410,461,733
410,461,733
337,899,149
337,899,149
480,942,674
482,288,192
405,838,021
407,842,328
Total
Financial liabilities
Fair value through
profit or loss
Derivatives payable
1,161,557
1,161,557
661,609
661,609
1,805,494
1,805,494
1,813,065
1,813,065
90,763,359
129,364,312
133,809,209
90,763,359
129,364,312
133,809,209
82,743,186
114,969,594
102,552,029
82,743,186
114,969,594
102,552,029
1,661,864
1,503,186
521,282
561,726
1,661,864
1,503,186
521,282
561,726
121,191
1,341,451
590,157
349,072
121,191
1,341,451
590,157
349,072
3,163,142
6,188,258
6,870,667
22,523,581
6,415,760
3,163,142
6,188,258
7,004,641
22,523,581
6,415,760
2,491,931
6,468,603
6,158,031
11,212,265
4,690,725
2,491,931
6,468,603
6,381,557
11,212,265
4,690,725
405,151,840
405,285,814
335,501,300
335,724,826
406,313,397
406,447,371
336,162,909
336,386,435
*)
Aset lain-lain - neto terdiri dari piutang bunga, piutang terkait transaksi ATM
dan kartu kredit, piutang lain-lain dan piutang premi asuransi.
*)
**)
**)
Available-for-sale
Marketable securities
Government Bonds
Held-to-maturity
Marketable securities
Government Bonds
Total
53. NILAI
WAJAR
ASET
KEUANGAN (lanjutan)
DAN
LIABILITAS
Bank
menggunakan
hirarki
berikut
untuk
menentukan dan mengungkapkan nilai wajar dari
instrumen keuangan:
2015
Nilai wajar/Fair value
Nilai tercatat/
Carrying value
Tingkat/
Level 1
Tingkat/
Level 2
Tingkat/
Level 3
Aset Keuangan
Nilai wajar melalui
laporan laba rugi
Efek-efek
Obligasi Pemerintah
Tagihan derivatif
Total
Financial Assets
3,704,208
456,762
440,701
456,762
-
3,704,208
440,701
4,601,671
456,762
4,144,909
4,685,094
34,337,813
22,477,571
4,685,094
11,860,242
39,022,907
22,477,571
16,545,336
43,624,578
22,934,333
20,690,245
Available-for-sale
Marketable securities
Government Bonds
Total
Liabilitas Keuangan
Financial Liabilities
Total
1,161,557
1,161,557
1,161,557
1,161,557
1,161,557
1,161,557
Total
53. NILAI
WAJAR
ASET
KEUANGAN (lanjutan)
DAN
LIABILITAS
Nilai tercatat/
Carrying value
Tingkat/
Level 1
Tingkat/
Level 2
Tingkat/
Level 3
Aset Keuangan
Nilai wajar melalui
laporan laba rugi
Efek-efek
Obligasi Pemerintah
Tagihan derivatif
Total
Financial Assets
2,965,381
65,536
165,093
65,536
-
2,965,381
165,093
3,196,010
65,536
3,130,474
8,326,671
32,550,823
16,031,925
8,326,671
16,518,898
40,877,494
16,031,925
24,845,569
44,073,504
16,097,461
27,976,043
Available-for-sale
Marketable securities
Government Bonds
Total
Liabilitas Keuangan
Financial Liabilities
Total
661,609
661,609
661,609
661,609
661,609
661,609
Total
Nilai
wajar
instrumen
keuangan
yang
diperdagangkankan dalam pasar aktif (contohnya
surat berharga yang diperdagangkan dan tersedia
untuk dijual), ditentukan dengan berdasarkan harga
pasar yang dikutip pada tanggal pelaporan. Suatu
pasar dianggap aktif apabila informasi mengenai
harga kuotasian dapat diakses dengan mudah dan
tersedia secara berkala dari suatu bursa, pedagang
efek, broker, kelompok penilai harga pasar industri
tertentu,
regulator
dan
harga
tersebut
mencerminkan transaksi pasar yang aktual dan
regular pada tingkat yang wajar. Harga pasar
dikutip untuk aset keuangan yang dimiliki Grup
adalah harga penawaran (bid price). Instrumeninstrumen tersebut digolongkan dalam Tingkat 1.
Instrumen yang termasuk dalam Tingkat 1
umumnya meliputi investasi yang diklasifikasikan
sebagai surat berharga yang dimiliki untuk
diperdagangkan dan tersedia untuk dijual.
53. NILAI
WAJAR
ASET
KEUANGAN (lanjutan)
DAN
LIABILITAS
53. NILAI
WAJAR
ASET
KEUANGAN (lanjutan)
DAN
LIABILITAS
The estimated fair values of fixed interestbearing deposits and acceptances payable are
based on discounted cash flows using interest
rates for new debts with similar remaining
maturity. Since the maturity is below one year,
the carrying amounts of fixed rate deposits,
acceptances payable and other liabilities are
the reasonable approximation of their fair
values (level 2 fair value hierarchy).
53. NILAI
WAJAR
ASET
KEUANGAN (lanjutan)
DAN
LIABILITAS
Penyediaan
Minimum
2015
BNI - tanpa memperhitungkan
risiko pasar
Aset Tertimbang Menurut Risiko
Total Modal
Rasio Liabilitas Penyediaan
Modal Minimum BNI
Rasio Liabilitas Penyediaan
Modal Minimum yang
diwajibkan oleh Bank Indonesia
BNI - dengan memperhitungkan
risiko pasar
Aset Tertimbang Menurut Risiko
Total Modal
Rasio Liabilitas Penyediaan
Modal Minimum BNI
Rasio Liabilitas Penyediaan
Modal Minimum yang
diwajibkan oleh Bank Indonesia
BNI - dengan memperhitungkan
risiko operasional, mulai berlaku
sejak 1 Januari 2010
Aset Tertimbang Menurut Risiko
Total Modal
Rasio Liabilitas Penyediaan
Modal Minimum BNI
Rasio Liabilitas Penyediaan
Modal Minimum yang
diwajibkan oleh Bank Indonesia
2014
329,342,843
73,798,800
268,430,052
50,352,050
22.41%
18.76%
9.7%
9.7%
330,818,593
73,798,800
269,257,784
50,352,050
BNI - considering
market risk
Risk Weighted Assets
Total Capital
22.31%
18.70%
9.7%
9.7%
378,564,646
73,798,800
310,485,402
50,352,050
BNI - considering
operational risk, effective
since 1 January 2010
Risk Weighted Assets
Total Capital
19.49%
16.22%
9.7%
9.7%
BNI
menyediakan
jasa
kustodi,
trustee,
pengelolaan investasi dan reksadana kepada
pihak-pihak ketiga. Aset yang terdapat dalam
aktivitas jasa lainnya tidak termasuk dalam laporan
keuangan konsolidasian ini. Jumlah komisi yang
diterima dari pemberian jasa ini adalah masingmasing sebesar Rp36.132 dan Rp31.819 untuk
periode yang berakhir pada tanggal-tanggal
31 Desember 2015 dan 2014.
Custodian Services
a.
a.
b.
c.
d.
e.
b.
c.
d.
e.
a.
a.
b.
b.
c.
c.
d.
d.
Trust Operations
a.
a.
b.
c.
d.
e.
b.
c.
d.
e.
57. PROGRAM
PENGGANTI
RENCANA
KEPEMILIKAN SAHAM MANAJEMEN DAN
KARYAWAN (MESOP)
57. MANAGEMENT
EMPLOYEE
STOCK
OWNERSHIPPLAN (MESOP) REPLACEMENT
PROGRAM
57. PROGRAM
PENGGANTI
RENCANA
KEPEMILIKAN SAHAM MANAJEMEN DAN
KARYAWAN (MESOP) (lanjutan)
57. MANAGEMENT
EMPLOYEE
STOCK
OWNERSHIP PLAN (MESOP) REPLACEMENT
PROGRAM (continued)
Furthermore, according to the letter of StateOwned Enterprises (BUMN) Ministry No. S574/MBU/2011 dated 28 October 2011, the BUMN
Ministry can approve in principle, the proposed
long-term incentive in the form of MESOP
Replacement Program to BOD and Senior
Employees as an appreciation for the Banks
performance and also suggested giving the
MESOP Replacement Program to the BOC as a
form of reward.
57. PROGRAM
PENGGANTI
RENCANA
KEPEMILIKAN SAHAM MANAJEMEN DAN
KARYAWAN (MESOP) (lanjutan)
57. MANAGEMENT
EMPLOYEE
STOCK
OWNERSHIP PLAN (MESOP) REPLACEMENT
PROGRAM (continued)
Berdasarkan
Pedoman
Program
Pengganti
MESOP bagi Pegawai Senior, alokasi pemberian
Program Pengganti MESOP kepada Pegawai
Senior dilakukan dalam 3 tahap alokasi selama
3 tahun berturut-turut, dimana masing-masing
tahap dijadwalkan akan menjadi hak masingmasing Pegawai Senior (vested) 1 tahun sejak
masing-masing tanggal alokasi dengan tahapan
sebagai berikut:
1.
2.
3.
1.
2.
3.
2015
Sektor
Perindustrian
Konstruksi
Listrik, gas dan air
Pengangkutan, pergudangan
dan komunikasi
Pertanian
Perdagangan, restoran dan hotel
Jasa pelayanan sosial
Jasa dunia usaha
Lain-lain
Total
2014
2,309,408
1,101,721
413,650
2,311,575
993,815
510,278
128,865
33,485
4,044
2,942
1,706
17,435
147,185
33,501
4,051
2,942
1,706
34,829
Sector
Manufacturing
Construction
Electricity, gas and water
Transportation, warehouse and
communications
Agriculture
Trading, restaurant and hotel
Social services
Business services
Others
4,013,256
4,039,882
Total
ASET KEUANGAN
Kas
Giro pada Bank Indonesia
Giro pada bank lain bersih
Penempatan pada bank lain dan
Bank Indonesia
Nominal bersih
Pendapatan yang masih harus diterima
2014
12,890,427
30,932,177
8,998,793
11,435,686
24,597,538
4,495,840
FINANCIAL ASSETS
Cash
Current accounts with Bank Indonesia
Current accounts with other banks net
33,416,808
17,136
14,527,422
9,444
Jumlah tercatat
Efek-efek
Nominal bersih
Pendapatan yang masih harus diterima
33,433,944
14,536,866
9,927,494
25,644
12,738,296
27,282
Jumlah tercatat
Efek-efek yang dibeli dengan
janji dijual kembali
Wesel ekspor dan tagihan lainnya
Nominal - bersih
Pendapatan yang masih harus diterima
9,953,138
12,765,578
376,215
6,237,356
8,831,444
163,547
2,301,311
26,709
Jumlah tercatat
Tagihan akseptasi - bersih
Tagihan derivatif
Pinjaman yang diberikan
Nominal - bersih
Pendapatan yang masih harus diterima
8,994,991
10,820,613
440,701
2,328,020
12,466,819
165,093
314,066,531
1,325,421
270,651,986
822,968
315,391,952
271,474,954
47,222,319
530,792
43,829,797
495,995
Carrying amount
Government Bonds
Nominal net
Accrued income
47,753,111
35,793
966,339
44,325,792
37,434
898,465
Carrying amount
Equity investments net
Other assets *)
Jumlah tercatat
Obligasi Pemerintah
Nominal - bersih
Pendapatan yang masih harus diterima
Jumlah tercatat
Penyertaan saham bersih
Aset lain-lain *)
*)
Aset lain-lain - neto terdiri dari piutang terkait transaksi ATM dan kartu
kredit, piutang lain-lain dan piutang premi asuransi.
*)
Carrying amount
Marketable securities
Nominal net
Accrued income
Carrying amount
Securities purchased under
agreements to resell
Bills and other receivables
Nominal net
Accrued income
Carrying amount
Acceptance receivables - net
Derivative receivables
Loans
Nominal net
Accrued income
INSTRUMEN
KEUANGAN
2015
LIABILITAS KEUANGAN
Liabilitas segera
Simpanan dari nasabah dan bank lain
Nominal
Bunga yang masih harus dibayar
Jumlah tercatat
Liabilitas derivatif
Efek-efek yang dijual dengan janji dibeli
kembali
Liabilitas akseptasi
Beban yang masih harus dibayar
Efek-efek yang diterbitkan
Nominal - bersih
Bunga yang masih harus dibayar
2014
1,805,494
1,813,065
358,184,938
296,337
302,666,680
288,750
358,481,275
1,161,557
302,955,430
661,609
3,163,142
6,188,258
917,129
2,491,931
6,468,603
659,592
6,870,667
48,965
6,158,031
43,993
FINANCIAL LIABILITIES
Obligations due immediately
Deposits from customers and other banks
Nominal
Accrued interest
Carrying amount
Derivative payables
Securities sold under agreement to
repurchase
Acceptance payables
Accrued expenses
Securities issued
Nominal net
Accrued interest
Jumlah tercatat
Pinjaman yang diterima
Nominal
Bunga yang masih harus dibayar
6,919,632
6,202,024
22,523,581
36,610
11,212,265
35,337
Carrying amount
Borrowings
Nominal
Accrued interest
Jumlah tercatat
Liabilitas lain-lain**)
22,560,191
6,415,760
11,247,602
4,690,725
Carrying amount
Other liabilities**)
**)
**)
Sebelum
reklasifikasi/
Before
reclassifications
Reklasifikasi/
Reclassifications
Setelah
reklasifikasi/
After
reclassifications
33,364,942
10,715,356
(16,103,374)
385,089
132,473
(1,860,595)
1,343,033
33,750,031
132,473
8,854,761
(14,760,341)
33,051,566
-
385,089
1,475,506
(1,343,033)
33,436,655
1,475,506
(1,343,033)
10,382,871
(19,187,680)
(1,860,595)
1,343,033
8,522,276
(17,844,647)
Berikut
ini
adalah
beberapa
pengesahan
amandemen, penyesuaian atas ISAK dan PSAK
yang telah diterbitkan oleh Dewan Standar
Akuntansi Keuangan Ikatan Akuntan Indonesia
(DSAK-IAI) di tahun 2015 :
Pada
saat
penerbitan
laporan
keuangan
konsolidasian, Grup masih mempelajari dampak
yang mungkin timbul dari penerapan standar baru
dan revisi tersebut serta pengaruhnya pada
laporan keuangan konsolidasian Grup.
2014
ASET
ASSETS
Kas
12,743,510
11,279,813
Cash
Giro pada
Bank Indonesia
29,936,441
23,771,036
8,838,765
-
4,407,219
-
8,838,765
4,407,219
29,604,552
-
11,676,856
-
29,604,552
11,676,856
Efek-efek
Dikurangi: Cadangan kerugian penurunan nilai
Tagihan akseptasi
Dikurangi: Cadangan kerugian penurunan nilai
Tagihan derivatif
Dikurangi: Cadangan kerugian penurunan nilai
9,680,235
(33,723)
13,526,676
(3,346)
9,646,512
13,523,330
376,215
-
6,237,356
-
376,215
6,237,356
8,857,823
(26,379)
2,302,372
(1,061)
8,831,444
2,301,311
10,899,801
(79,188)
12,531,441
(64,622)
10,820,613
12,466,819
440,701
-
165,093
-
440,701
165,093
308,307,475
(11,677,580)
262,577,901
(6,702,710)
296,629,895
255,875,191
Marketable securities
Less: Allowance for impairment losses
Securities purchased
under agreements to resell
Less: Allowance for impairment losses
Acceptances receivable
Less: Allowance for impairment losses
Derivatives receivable
Less: Allowance for impairment losses
Loans
Less: Allowance for impairment losses
2015
2014
ASET (lanjutan)
Obligasi Pemerintah
setelah penyesuaian amortisasi
diskonto dan premi
ASSETS (continued)
39,492,957
37,704,699
Government Bonds
adjusted for amortization
of discount and premium
2,289,853
1,436,609
Prepaid taxes
1,476,314
1,231,377
Prepaid expenses
Penyertaan saham
Dikurangi: Cadangan kerugian penurunan nilai
2,153,994
(22,071)
2,153,994
(22,071)
2,131,923
2,131,923
3,737,906
2,795,488
25,645,918
(5,308,552)
11,933,154
(6,069,538)
20,337,366
5,863,616
1,381,402
598,936
478,716,369
393,466,672
TOTAL ASSETS
TOTAL ASET
Equity investments
Less: Allowance for impairment losses
2015
2014
1,777,726
1,781,986
LIABILITIES
Obligations due immediately
351,281,658
299,021,042
4,329,379
2,492,394
Liabilitas derivatif
1,161,557
661,609
Derivatives payable
3,163,142
2,491,931
Liabilitas akseptasi
6,188,258
6,468,603
Acceptances payable
749,521
533,214
Accrued expenses
Utang pajak
- Pajak penghasilan badan
- Pajak lainnya
716,288
21,216
271,276
21,929
Taxes payable
Corporate income tax Other taxes -
737,504
293,205
3,096,825
3,077,586
Employee benefits
98,354
86,751
Provision
Liabilitas lain-lain
3,337,967
2,957,633
Other liabilities
6,870,667
6,158,031
Securities issued
22,473,581
11,131,391
Borrowings
405,266,139
337,155,376
TOTAL LIABILITIES
Simpanan nasabah
Imbalan kerja
Penyisihan
2015
2014
EKUITAS
Modal saham:
- Seri A Dwiwarna - nilai nominal
Rp7.500 per saham
(dalam Rupiah penuh)
- Seri B - nilai nominal
Rp7.500 per saham
(dalam Rupiah penuh)
- Seri C - nilai nominal
Rp375 per saham
(dalam Rupiah penuh)
EQUITY
Share capital:
Class A Dwiwarna Rp7,500 par value per share
(in full Rupiah amount)
Class B - Rp7,500 par value per share
(in full Rupiah amount)
Class C - Rp375 par value per share
(in full Rupiah amount)
Modal dasar:
- Seri A Dwiwarna - 1 saham
- Seri B - 289.341.866 saham
- Seri C - 34.213.162.660 saham
9,054,807
9,054,807
14,568,468
14,568,468
12,189,957
(1,540,530)
Saham treasuri
TOTAL EKUITAS
TOTAL LIABILITAS
DAN EKUITAS
(1,880,545)
58,038
Exchange difference in
translation of foreign currency
financial statements
2,778,412
5,705,376
31,708,232
2,778,412
3,909,726
27,482,375
Retained earnings
Appropriated
General and legal reserves
Specific reserves
Unappropriated
40,192,020
34,170,513
75,502
(749,979)
Treasury shares
73,450,230
56,311,296
TOTAL EQUITY
478,716,369
393,466,672
2015
PENDAPATAN BUNGA
BEBAN BUNGA
PENDAPATAN BUNGA - NETO
PENDAPATAN OPERASIONAL
LAINNYA
Provisi dan komisi lainnya
Penerimaan kembali aset yang telah
dihapusbukukan
(Kerugian)/keuntungan dari aset keuangan
yang dimiliki untuk diperdagangkan
Keuntungan dari penjualan aset keuangan
yang diklasifikasikan tersedia untuk dijual
dan dimiliki untuk diperdagangkan
Laba selisih kurs - neto
Lain-lain
2014*)
34,288,945
31,647,268
INTEREST INCOME
(10,502,250)
(10,265,615)
23,786,695
21,381,653
5,600,372
4,704,141
1,590,469
1,856,400
INTEREST EXPENSE
(25,957)
71,787
285,050
510,520
396,658
343,976
689,623
542,096
8,357,112
8,208,023
(7,137,282)
(3,541,018)
ALLOWANCE FOR
IMPAIRMENT LOSSES
(6,359,233)
(5,367,890)
(692,415)
(597,504)
(1,189,467)
(5,912,909)
(4,768,797)
(757,435)
(586,875)
(948,899)
(14,206,509)
(12,974,915)
10,800,016
13,073,743
OPERATING INCOME
12,939
23,841
LABA SEBELUM
BEBAN PAJAK
10,812,955
13,097,584
INCOME BEFORE
TAX EXPENSE
BEBAN PAJAK
Kini
Tangguhan
(2,886,135)
701,477
(2,558,849)
(23,147)
TAX EXPENSE
Current
Deferred
(2,184,658)
(2,581,996)
8,628,297
10,515,588
TOTAL PENDAPATAN
OPERASIONAL LAINNYA
2015
LABA TAHUN BERJALAN
2014*)
8,628,297
10,515,588
PENDAPATAN KOMPREHENSIF
LAIN:
OTHER COMPREHENSIVE
INCOME:
101,002
Remeasurement of post
employment benefit
53,094
1,694,031
43,492
(202,272)
17,464
(433,142)
93,127
(313,328)
PENDAPATAN KOMPREHENSIF
LAIN TAHUN BERJALAN
SETELAH PAJAK
11,956,270
1,477,289
OTHER COMPREHENSIVE
INCOME FOR THE YEAR
AFTER TAXES
20,584,567
11,992,877
TOTAL COMPREHENSIVE
INCOME FOR THE YEAR
Modal
ditempatkan
dan disetor
penuh/
Issued and
fully paid-up
capital
Laba/(rugi) yang
belum direalisasi
atas efek-efek
dan Obligasi
Pemerintah
dalam kelompok
tersedia
untuk dijual,
neto setelah
pajak/
Unrealized
gains/
(losses)
on availablefor-sale
securities
and Government
Bonds,
net of tax
Tambahan
modal disetor/
Additional
paid-in capital
Penyesuaian
akibat
penjabaran
laporan
keuangan
dalam mata
uang asing/
Translation
adjustment
of foreign
currency
financial
statements
Dicadangkan/Appropriated
Cadangan
umum
dan wajib/
General
and legal
reserves
Cadangan
khusus/
Specific
reserves
Tidak
dicadangkan**)/
Unappropriated**)
Total ekuitas
pemilik entitas
induk/Total equity
owners of parent
Saham
treasuri/
Treasury shares
9,054,807
14,568,468
(1,540,530)
58,038
2,778,412
3,909,726
27,482,375
56,311,296
(340,015)
17,464
12,189,957
8,717,161
20,584,567
Saham treasuri
1,795,650
(1,795,650)
Dividen tunai
(2,695,654)
9,054,807
14,568,468
75,502
12,189,957
2,778,412
5,705,376
(1,880,545)
31,708,232
(749,979)
(749,979)
(749,979)
-
Treasury shares
Appropriation for specific reserves
(2,695,654)
73,450,230
Cash dividends
Balance as of 31 December 2015
*) Saldo rugi sebesar Rp58.905.232 telah dieliminasi dengan tambahan modal disetor, laba yang belum direalisasi atas efek-efek dalam kelompok tersedia untuk dijual, cadangan
penilaian kembali aset, cadangankhusus dan cadangan umum dan wajib pada saat kuasi-reorganisasi BNI pada tanggal 30 Juni 2003.
*)
**) Termasuk di dalam saldo laba tidak dicadangkan adalah pengukuran kembali liabilitas imbalan kerja, neto setelah pajak sebesar Rp88.864.
**) Included in unappropriated retained earnings is the remeasurement of post employment benefit amounting to Rp88,864.
Accumulated losses of Rp58,905,232 has been eliminated against additional paid-in capital, unrealized gains on available-for-sale securities,
assets revaluation reserves, specific reserves and general and legal reserves during BNIs quasi-reorganization as of 30 June 2003.
Modal
ditempatkan
dan disetor
penuh/
Issued and
fully paid-up
capital
Laba/(rugi) yang
belum direalisasi
atas efek-efek
dan Obligasi
Pemerintah
dalam kelompok
tersedia
untuk dijual,
neto setelah
pajak/
Unrealized
gains/
(losses)
on availablefor-sale
securities
and Government
Bonds,
net of tax
Tambahan
modal disetor/
Additional
paid-in capital
9,054,807
14,568,468
Bagian efektif
atas perubahan
nilai wajar
instrumen
derivatif yang
memenuhi
lindung nilai
arus kas/
Effective
portion on fair
value changes
of derivative
instruments
qualified as
cash flow
hedge
Penyesuaian
akibat
penjabaran
laporan
keuangan
dalam mata
uang asing/
Translation
adjustment
of foreign
currency
financial
statements
(2,921,233)
4,944
(43,492)
1,380,703
53,094
9,054,807
14,568,468
(1,540,530)
Cadangan
khusus/
Specific
reserves
Tidak
dicadangkan/
Unappropriated
Total ekuitas
pemilik entitas
induk/Total equity
owners of parent
2,778,412
2,868,474
20,724,343
47,034,723
43,492
10,515,588
11,992,877
1,041,252
(1,041,252)
(2,716,304)
(2,716,304)
58,038
2,778,412
3,909,726
27,482,375
56,311,296
*) Saldo rugi sebesar Rp58.905.232 telah dieliminasi dengan tambahan modal disetor, laba yang belum direalisasi atas efek-efek dalam kelompok tersedia untuk dijual,
cadangan penilaian kembali aset, cadangankhusus dan cadangan umum dan wajib pada saat kuasi-reorganisasi BNI pada tanggal 30 Juni 2003.
*)
Accumulated losses of Rp58,905,232 has been eliminated against additional paid-in capital, unrealized gains on available-for-sale securities,
assets revaluation reserves, specific reserves and general and legal reserves during BNIs quasi-reorganization as of 30 June 2003.
2014*)
33,739,599
(10,288,818)
11,377,441
(17,823,748)
(6,119)
(3,294,367)
31,398,899
(10,077,844)
7,873,948
(16,061,869)
21,215
(3,180,729)
(190,134)
9,973,620
13,513,854
(401,780)
(6,555,451)
(48,019)
1,119,991
5,861,141
(45,729,574)
1,631,640
(244,937)
(393,072)
(4,340,800)
(23,214,450)
(982,495)
(191,617)
217,224
(4,260)
52,260,616
1,836,985
216,307
70,493
(280,345)
(712)
166,902
56,491
18,408,219
(451,743)
50,309
189,744
269,631
(13,783)
791,372
20,901,479
1,784,013
(1,046,328)
4,001,882
(6,867,873)
(2,426,686)
(2,841,801)
20,928
5,955,622
(1,184,151)
6,906
(500,000)
(2,589,496)
(1,245,677)
2014*)
671,211
(2,695,654)
(749,979)
2,491,931
(2,716,304)
-
9,280,404
(8,043,357)
28,936,206
(8,848,840)
NET INCREASE/(DECREASE) IN
CASH AND CASH EQUIVALENTS
51,075,990
60,001,546
11,342,190
(7,818,984)
712,636
5,810
80,018,006
(76,716)
51,075,990
12,743,510
11,279,813
COMPONENTS OF CASHAND
CASH EQUIVALENTS:
Cash
29,936,441
23,771,036
8,838,765
4,407,219
28,499,290
11,617,922
80,018,006
51,075,990
REKLASIFIKASI AKUN
RECLASSIFICATION OF ACCOUNTS
Sebelum
reklasifikasi/
Before
reclassifications
Reklasifikasi/
Reclassifications
Setelah
reklasifikasi/
After
reclassifications
385,089
(385,089)
31,647,268
8,208,023
Interest income
Other operating income
Statement of cash flows
31,013,810
8,259,037
385,089
(385,089)
31,398,899
7,873,948
Interest income
Other operating income